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 Official Distribution of Morgan's U. S. TarifL 
 
 Tills Bdition of "Morgan's Digest of the 
 U. S. Tariff and Customs I^aws", is dis- 
 tributed for the convenience and use of 
 Officers of Customs, 
 
 The compilation of la^vs and decisions 
 
 and the Schedule of Duties contained 
 
 therein are not declared by authority of 
 
 the Department, and are subject to such 
 
 revision as may prove necessary. They are, 
 
 ho^vever, believed to be generally correct 
 
 and may be consulted witjfi advantage in 
 
 the consideration of matters to ^^vhich they 
 
 relate. 
 
 C. S. HAMI.IN, 
 
 Assistant Secretary. 
 
 THE TREASURY DEPARTMENT has supplied the 
 CUSTOM HOUSES of the united states, and THE STATE 
 DEPARTMENT has supplied the AMERICAN CONSULS 
 throughout the world with copies of every edition of 
 this work for the past twenty -FOUR YEARS. 
 
A DIGEST 
 
 UNITED STATES TARIFF 
 
 CUSTOMS LAWS, 
 
 SCHEDULE OF DUTIES ON IMPORTS, 
 
 ALPHABETICALLY ARRANGED, GIVING THE RATE OF DUTY ON 
 
 EACH ARTICLE, THE PROVISIONS OF LAW IMPOSING THE 
 
 DUTY AND THE DECISIONS OF THE COURTS, THE 
 
 TREASURY DEPARTMENT, AND THE BOARD 
 
 OF GENERAL APPRAISERS, UNDER 
 
 WHICH THE ARTICLE IS 
 
 CLASSIFIED. 
 
 APPENDIX 
 
 Of Foreign Moneys, Weights and Measures, Reduced to U. S. Standard. 
 
 Samuel T. Morgan, 
 
 custom house broker and counselor, BALTIMORE. 
 
 WILLIAM H. MASSON, CHARLES H. MORGAN, 
 
 CUSTOM HOUSE BROKER, BALTIMORE. OF THE BALTIMORE BAR. 
 
 8th EDITION.— ANNOTATED. 
 
 1895. 
 
 PUBLISHERS : 
 
 SAMUEL T. MORGAN & CO 
 
 423 EXCHANGE PLACE, 
 BALTIMORE, MD. 
 

 COPYRIGHT, 1895, 
 BY SAMUEL T, MORGAN. 
 
 
 BALTIMORE : 
 
 GUGGENHEIMER, WEIL & CO., PRINTERS, 
 
 1895. 
 
PREFACE TO FIRST EDITION 
 Published in 1 87 J. 
 
 In presenting this Manual to the public, the compiler deems it 
 only necessary to remark that an experience in the business of 
 Custom-House Broker of upwards of Twelve Years, justifies his- 
 recommending it as a reliable work; and it may be readily inferred 
 what amount of labor and research was required in its compila- 
 tion, when it is considered that the provisions of the tariff laws, 
 now in force, date back as far as the Act of August 30, 1842. 
 
 The Manual will be found to contain a Digest of the Tariff 
 Laws from August 30, 1842, to date, thus covering the changes 
 made at the last session of Congress, and a Schedule of the Rates 
 of Duties, alphabetically arranged, (each article bearing reference 
 to the paragraphs of the Digest which prescribes the rate of duty,) 
 and, in addition, numerous Extracts from Important Decisions 
 of the Treasury Department and Explanatory Notes, with an 
 Appendix of Tables of Foreign Moneys, Weights, and Measures, 
 reduced to the United States standard. Rates of Tare, Rates of 
 Drawback, and other important Regulations of the Customs, 
 which cannot fail to prove of service, not only to the importer, 
 but also to those dealing in imported articles and to the general 
 business public. 
 
 1895. 
 PREFACE TO EIGHTH EDITION, 
 
 For the past Twenty-four years this work has been published 
 periodically to conform to new legislation. The present (Eighth) 
 Edition has been revised to the adjournment of Congress, March 
 4, 1895. 
 
 The Classification in the Alphabetical Schedule of every 
 article imported (over 5,000 in number, occupying 241 pages) and 
 the preparation of the Notes on the text of the entire work 
 necessitated careful review of 15,781 Decisions of the Treasury 
 Department, (indicated by T. D.) covering a period of 34 years, 
 together with the Decisions of the Board of General Appraisers 
 (indicated by G. A.) and of the United States Courts. The Notes 
 are classified for convenient reference. Decisions not operative 
 under existing laws have been excluded. The Index refers to 
 subjects treated in the notes, as well as to the general text of 
 the work. 
 
 ivi212480 
 
Digitized by the Internet Archive 
 
 in 2007 with funding from 
 
 Microsoft Corporation 
 
 http://www.archive.org/details/digestofunitedstOOunitrich 
 
INDEX. 
 
 (to text and notes.) 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 A 
 
 Abandonment. page. 
 
 for damage on arrival 
 
 substituted for allowances for damage 203 
 
 relates only to damaged goods 204 
 
 notice to importer of damage to afford due time for 204 
 
 the ten days limitation for 143, 204 
 
 goods may be withdrawn from 204 
 
 quantity for, must be lo^ of value or quantity of invoice 204 
 
 of portions of packages, conditions for 43 
 
 of goods which prove utterly worthless 2, 49 
 
 forfeiture of the right of 204, 205 
 
 liens and claims on goods under 205 
 
 sales of goods under 205 
 
 various rulings on 205 
 
 in warehouse {see Bonded Warehouses). 
 
 to underwriters 160, 305 
 
 to salvors 91, 208, 305 
 
 Abatement of Duties. 
 
 for loss or damage in warehouse {see Bonded Warehouses). 
 
 Acts of Congress relating to customs {see Customs Laws). 
 
 Additional Duties {see also Market Value). 
 
 for undervaluation of goods in entry 170-176 
 
 nature of. 173 
 
 class of goods subject to 174 
 
 additions to value in entry to avoid 173 
 
 how it is assessed 174 
 
 cases where it accrues 174 
 
 cases where it does not accrue 175 
 
 no portion of deemed fines, penalties or forfeitures 55 
 
 not refunded as drawback 174 
 
 on unusual coverings 200 
 
 Additions to entered value {see Additional Duty. Market Value). 
 
 Adulterated food, drug or drink, importation of, prohibited 210, 211 
 
 Advance of value in entry {see Additional Duty. Market Value). 
 Agents. 
 
 entry by {see Entry). 
 
 customs officers cannot act as, for importers 170 
 
viii INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 PAGE. 
 
 Allowances {see also Abandonment. Bonded warehouses — damage in. 
 Damage allowances). 
 
 for goods deficient — " short shipments " 49 
 
 none for mere shrinkage of goods 49 
 
 for breakage of bottled liquors 49, 449 
 
 on Immediate Transportation goods 143 
 
 Alphabetical Schedule of Duties on Imports 329-569 
 
 Amendments to customs laws (see Customs Laws). 
 American 
 
 manufactures exported with drawback {see Drawback). 
 
 products returned {see U. S. Products returned^ hi Schediile). 
 
 Animals {see also Animals in Schedule). 
 
 inspection of, for importation or exportation 213, 220, 221, 310 
 
 inspection of vessels for carrying 222 
 
 diseased or infected, prohibited importation 211, 212 
 
 ports for entry for 212 
 
 quarantine stations for 212, 213 
 
 suspension of importations of, by Executive proclamation 213 
 
 neat, and hides, importations of, restrictions 223, 297 
 
 breeding, importation of 223, 268 
 
 abandonment for damage 89 
 
 Anti-trust provisions 305-307 
 
 Appeal {see also Protest). 
 
 to Circuit Court and Supreme Court 133, 193-197 
 
 to Circuit Court of Appeals 196, 218, 219 
 
 limitation for 196 
 
 for re-examination of teas 151 
 
 from decision of the collector 183 
 
 from decision of the Board of General Appraisers 193 
 
 from examination of drugs 52 
 
 for reappraisement 181 
 
 Appellate Jurisdiction. 
 
 of the Board of General Appraisers 195 
 
 of the Circuit Court 195, 196 
 
 of the Circuit Court of Appeals 196, 218, 219 
 
 of the Circuit Court in Anti-Trust cases 306 
 
 of the Supreme Court on review 193-197, 218, 219 
 
 Appendix 571 
 
 Appraisement {see also Appraisers. Market Value. Reappraise- 
 ment) 43-56, 181-183 
 
 Secretary of the Treasury to make regulations for 55 
 
 what constitutes legal 179 
 
 certificates of. 55 
 
 at ports where no regular appraisers appointed 55 
 
 necessary before goods can be delivered, except with bond 43 
 
 public store packages for, rules regarding 43, 44 
 
 what constitutes sufficient notice to importer to return package for, 43 
 
 entry by , \. 165, 166 
 
 transportation without {see Immediate Transportation). 
 
 sundry rulings relating to 179, 180 
 
INDEX. ix 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alplial)etical Schedule pages 329 to 569. 
 
 Appraisement — Continued. page. 
 
 allowance in for goods deficient — " short shipments " 49 
 
 collector may require class, etc., of goods for 50, 197 
 
 does not exclude other proof of value in cases of forfeiture -. . -24 
 
 of bulky articles on wharf 44 
 
 of drugs and medicines, requirements as to 52, 53 
 
 of opium 53 
 
 of wrecked goods 51 
 
 of liquors, hydrometers for 48 
 
 of vinegar, standard for 48, 250 
 
 of sugar, standard for 47 
 
 of grain, standard for 48 
 
 of wool of different qualities in same invoice 47 
 
 of gloves 47 
 
 of goods invoiced at average prices, rules for 46 
 
 of merchandise of different qualities in same package 47 
 
 at New York, special provisions for 53, 54 
 
 remedy where importer dissatisfied with {see Reappraisement). 
 
 Appraisers [see also Appraisements) . 
 
 Local — functions of 178 
 
 duties of, prescribed 55, 181, 197 
 
 certificates of. 55 
 
 at ports where none, who to act 55 
 
 to notify importers of damage to goods 204 
 
 General — appointment of 180 
 
 Board of 180 
 
 jurisdiction of. 195 
 
 duties of 178, 180, 181, 197 
 
 reappraisement by one 182 
 
 reappraisement by Board of 182, 183 
 
 review of protests by 183-193 
 
 appeal to Court from Board of 193-197 
 
 decisions of Board to be published 198 
 
 lease of buildings for use of 57 
 
 at New York, special provisions relating to 53, 54 
 
 should notify consuls when goods undervalued 173 
 
 Arrival 2, 202 
 
 Attorney {see Powers of Attorney). 
 
 Average Prices, goods invoiced at, how appraised 46 
 
 Baggage and Personal Effects {see also Effects in Schedule). 
 
 entry of 12, 13 
 
 dutiable articles found in 12, 13 
 
 in transit to foreign countries 13, 207 
 
 in bond to interior ports 144 
 
 inspection of, on frontiers 93, 94 
 
 not forfeitable because packed with forfeitable goods 13 
 
 protest admissible, but not necessary, against duty on 13, 191 
 
 Ballast — when not considered merchandise 1,2 
 
INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Bill of Lading {see also Entry). page. 
 
 establishes right to make entry 91, 160 
 
 entry by consignees in 160 
 
 entry where consignee in, has disappeared 161 
 
 real and pretended consignees in 161 
 
 protects collector against rival claims 'to ownership of goods 160 
 
 stamped * ' not negotiable ' ' for entry 1 61 
 
 for goods between ports of U. S. over foreign territory 75 
 
 Board of General Appraisers {see Appraisers). 
 Bond. 
 
 transportation of merchandise in 72 
 
 j udgment upon, cannot be remitted 128 
 
 surety companies may act as surety on 136, 166, 225 
 
 execution of, 
 
 by corporations 136 
 
 by partnerships, binds all partners 135, 304 
 
 by one member of firm, binds all partnership 135, 304 
 
 by power of attorney {see Power of Attorney). 
 
 relating to entry and apprisal — 
 
 for entry without consular invoice, 25, 26, 165 
 
 for entry without owner's declaration 12, 25 
 
 for entry by agent or attorney 8 
 
 for packages delivered before appraisal 43 
 
 for release of goods seized for false entry 126 
 
 for goods not entered, sent to warehouse 59, 60 
 
 relating to bonded merchandise — 
 
 for proprietors of bonded warehouses 58 
 
 for landing certificates 66, 85 
 
 for common carriers of bonded goods 141, 143 
 
 for unclaimed merchandise 60 
 
 for transportation of merchandise 73 
 
 relating to vessels — 
 
 for vessel to unload in another district 6, 7 
 
 for exportation of goods retained on board 5 
 
 Bond and Warehouse System. 
 
 {See Bonded Warehouses. Transportation in Bond.) 
 
 Bonded Warehouses. 
 
 Secretary of the Treasury to make regulations for 71, 129 
 
 lease of, restrictions on •_ 57 
 
 merchandise in, at expense and risk of owner 59, 60. 69 
 
 when goods considered as abandoned in 61, 62, 63 
 
 collector's report of goods in 71 
 
 perishable or explosive articles excluded from 59 
 
 lien for freight on goods in {see Lien for freight). 
 
 charges on goods in 51 
 
 private — lease of 58 
 
 custodians of. .' 58 
 
 liability of proprietors of 58 
 
 bond of proprietors of 58 
 
 merchandise in, at risk of owner 58 
 
 limit of government's interest in merchandise in 58 
 
 for specific purposes. 
 
 for stonng wines, spirits' coal, wood, etc 57, 58 
 
 for storing grain 58 
 
INDEX. xi 
 
 For Bates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 669. 
 
 Bonded Warehouses — Continued. page. 
 
 for manufacturing goods for exportation 293, 294 
 
 for smelting and refining imported ores and crude metals 299 
 
 for storing and cleaning rice for export -,, .- 120 
 
 for goods destined to Jeffersonville, via Louisville, and Albany, 61 
 
 storage in. 
 
 limitations on 59, 61, 63, 202 
 
 of any dutiable merchandise 59 
 
 of not less than entire package 59 
 
 of not less than one ton bulk 59 
 
 of any portion of invoice 59 
 
 of goods after payment of duties 65 
 
 of unclaimed goods 60, 65 
 
 of goods for immediate delivery 60 
 
 of goods not unladen in time 61 
 
 of goods not duly entered 59, 60 
 
 of goods damaged before arrival 50 
 
 of goods not completely entered 50 
 
 of goods from vessels in distress 40 
 
 of goods of American production re-imported subject to tax. . 59 
 
 sales of goods in — 
 
 proceeds of, how disposed of. 62, 63 
 
 priority of claims against proceeds of 63, 64 
 
 payment of surplus of 63, 64 
 
 payment to attorneys of surplus of 64 
 
 of perishable and explosive articles 64,218 
 
 of unclaimed goods, liable to depreciation 65 
 
 of seized goods, liable to depreciation 65 
 
 of goods after three years 61 , 62 
 
 of "general order" goods 63 
 
 of goods not duly entered 59, 60 
 
 purchasers at sales of unclaimed goods 64 
 
 damage to goods in — allowance for — 
 
 by "accidental fire or other casualty" 68-70 
 
 no allowance unless goods in custody 69 
 
 "custody" defined 69 
 
 cases where allowance was granted 69, 70 
 
 cases where allowance was denied 70 
 
 no allowance where the goods have remained in wharehouse 
 
 over three years 70 
 
 allowance for repairs by underwriters 70 
 
 collectors not liable for damage 70 
 
 employees liable for damage by carelessness 70 
 
 remedy where importer is dissatisfied with allowance 70 
 
 penalties relating to — 
 
 for unlawfully opening wharehouses 70, 71 
 
 for tampering with locks, seals or marks 70, 71, 72 
 
 for fraudulently removing goods from 71 
 
 for breaking or entering any depository 71 
 
 withdrawal {see also Drawback). 
 
 limitations for 217 
 
 bond for 72-76 
 
 duty payable on weight at time of 217 
 
 goods to pay duty in force at time of 217 
 
 may be repeatedly made of goods 72 
 
 of "general order " goods 63 
 
xii INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 560. 
 
 Bonded Warehouses — Continued. page. 
 
 of goods for consumption 63 
 
 of goods for exportation 61, 62, 63 
 
 of goods for shipment to Pacific ports 61 
 
 of goods for exportation to Mexico and British Provinces... . 73, 74 
 
 Branding of imported goods {see Marking). 
 
 Breakage {see Damage). 
 
 Bribery 206, 207 
 
 British Provinces, trade with {see Commerce with contiguous countries). 
 
 Brokerage 201 
 
 Brokers. 
 
 custom house, license to 302 
 
 necessary qualifications for 302 
 
 license to, extends only to port where issued 302 
 
 Buildings. 
 
 on boundary line, search of. 96, 97 
 
 lease of, for customs purposes 56 
 
 Burden of Proof. 
 
 in cases of seizure 203 
 
 in cases of bribery 207 
 
 c 
 
 Canada, trade with {see Commerce with Contiguous Countries). 
 
 Cards, Internal Revenue tax on imported playing 303 
 
 Cartage of goods for Government, to be open to bidders 130 
 
 Casualty. 
 
 defined 69 
 
 to goods{see Damage Allowances. Bonded Warehouses — dam,age in). 
 
 Cattle {see Animals). 
 
 Certificates to invoices {see Invoices). 
 
 Charges. 
 
 for weighing and gauging 49 
 
 on goods in warehouses {see Bonded Warehouses). 
 
 in market value 200-202 
 
 Cigars, Cigarettes, Cheroots. 
 
 provisions relating to 13, 14 
 
 imported, stamping and weighing of 14 
 
 reimported, duty on 14 
 
 for immediate transportation, stamping of. 14 
 
 overweight must be stamped 14 
 
 how to be packed 106, 215, 303 
 
 restrictions upon importations of 13, 14 
 
 what constitutes legal package of, for importation 13, 14 
 
 forfeiture of illegal packages of 14 
 
 weight of, for duties 14 
 
INDEX. xiii 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Cigars, Cigarettes, Cheroots — Continued. page. 
 
 in transit for exportation, entry of.. .... 14 
 
 as sea stores, restriction on amount -11, 14 
 
 quantity of allowed passengers free of duty M 
 
 cannot be imported by mail from Mexico 14 
 
 Internal Revenue tax on 152 
 
 Circuit Courts and Circuit Courts of Appeals {see Courts). 
 
 Claims. 
 
 in favor of U. S. , compromise of 107 
 
 judgment, compromise of 107 
 
 Classification of Imported Merchandise — Rules for. 
 
 under Section 3, Act August 28, 1894, 
 
 text of Section 3 311 
 
 what constitutes a manufacture 312, 313 
 
 examples of manufactured and unmanufactured articles. 314 
 
 under Section 4, Act August 28, 1894. 
 
 text of Section 4 315 
 
 by similitude 315, 316 
 
 by " component material of chief value " 316-319 
 
 priority of Section 4 in 319 
 
 general rules for. 
 
 interpretation of Revenue Statutes 319-321 
 
 Department decisions 321 
 
 Board of General Appraisers' decisions 321 
 
 Acts in pari materia. 321 
 
 rule of nositur a sociis 321 
 
 conflicting provisions in statutes 321 
 
 collector to classify • 321 
 
 determined as of date of Act 322 
 
 by commercial designation 322-324 
 
 by predominant use 324 
 
 of entireties — segregation of 324 
 
 of goods intentionally made to conform to lower duty. . . '. 325 
 
 specific designation prevails over general terms 326 
 
 the phrase " not otherwise provided for" 327 
 
 the phrase " of similar description " 327 
 
 the word " articles " 327 
 
 Clerical Errors in Invoice {see Errors). 
 
 Coal. 
 
 may be retained on board steam vessels, free 11, 272 
 
 dutiable if regularly consigned 11 
 
 drawback on {see Drawback). 
 
 Coasting Trade. 
 
 on frontiers {see Commerce with Contiguous Countries). 
 
 Coins, Weights, Measures {see also Tables in Appendix). 
 
 standard value of foreign coins in invoices 162, 163, 302 
 
 value of sovereign or pound sterling 108 
 
 authorized tables of weights and measures 108 
 
 Collectors. 
 
 not liable in matters open to appeal 206 
 
 may add to invoice values 185 
 
 may examine parties as to value or classification 197 
 
xiv INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Collectors — Continued. page. 
 
 to classify merchandise {see Classification) 185 
 
 may release forfeited goods in certain cases 118 
 
 delivery to, of baggage in transit 13, 207 
 
 not to permit entry by pretended consignees 161 
 
 may appeal to reappraisement 181 
 
 may appeal to Court from decision of Board of General Appraisers, 193 
 
 to act as appraiser at certain ports 55 
 
 to hold goods pending lien for freight 67 
 
 Combinations in restraint of trade, prohibited 305-307 
 
 Commerce with Contiguous Countries 92-104 
 
 provisions as to importations, manifests, entry, clearance and 
 
 inspection 92, 93 
 
 remission of fines, penalties, forfeitures, relating to importations. . 118 
 
 inspection of baggage and effects 93, 94 
 
 sealed cars crossing frontiers .' 95 
 
 sealed cars destined to immediate transportation points 95 
 
 penalty for cars not proceeding to destination 95 
 
 sales of merchandise to arrive 96 
 
 penalty for opening sealed cars, packages, etc 96 
 
 search of buildings on boundary line.. 96, 97 
 
 report of vessel, manifests 97, 100 
 
 foreign vessels prohibited from coasting trade 97 
 
 sea stores of vessels 98 
 
 equipment and repairs to vessels in foreign territory dutiable 99 
 
 report must be made of repairs 99 
 
 when repairs not dutiable 99 
 
 entry of goods laden or delivered at intermediate points 100 
 
 departure to and from places where no custom house 101, 102 
 
 report and unlading of cargo 101 
 
 hours for delivery of goods from port to port 101 
 
 landing permit for vessels from foreign port 101 
 
 steam tugs, when required to report 102 
 
 penalties for violating coasting regulations 102, 103 
 
 registered vessels may touch at foreign port en route 103 
 
 importation by way of Lake Champlain 103 
 
 entry of foreign vessels from North American Provinces 103 
 
 exportation to British Provinces with drawback 78, 89 
 
 importation of goods exported with drawback 89 
 
 transportation in bond {see that title). 
 
 entry of goods in bond for transit to British Provinces, and vice 
 
 versa 30 
 
 free zone of Mexico 309 
 
 Commercial Terms {see Classification). 
 
 Commission 201 
 
 Common Carriers, for immediate transportation of goods 143 
 
 Common Law, statutes in derogation of, how construed 135 
 
 Compensation to Informers {see Smuggling). 
 Component Material of Chief Value {see Classification). 
 
 Compromise. 
 
 of claims 107 
 
 by officers of U. S., of fines, penalties, forfeitures is felony 127 
 
INDEX. XV 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Consignees {see also Entry. Bills of Lading). page. 
 
 for entry, by bill of lading {see Entry). 
 
 salvors of wrecked goods as •-. 91 
 
 underwriters as 91 
 
 real and pretended 161 
 
 pretended, cannot make entry 8, 161 
 
 Consuls. 
 
 to report false practices of shippers 29 
 
 to require proof of correctness of invoice 29 
 
 to be notified by appraiser of undervaluations 173 
 
 declarations of shippers before, who may make. . . 164 
 
 certificates — 
 
 of landing of drawback goods 86 
 
 of cost of manufacture 176 
 
 to invoices {see also Invoice) , 164-166 
 
 not required for transit goods 75, 165 
 
 not required for goods between ports of U. S, via foreign 
 
 territory 165 
 
 not required for specie shipped as exchange 165 
 
 not required for amounts under |ioo, when 28, 164, 165 
 
 not required for baggage and effects accompanying pas- 
 senger J 64, 165 
 
 may embrace more than one invoice 164 
 
 may embrace all articles shipped by same person 27 
 
 substitution for, at ports where no consul 25, 164 
 
 where to be issued 164 
 
 restrictions on issue of 29 
 
 of depreciation of currencies 165 
 
 where destination changed after issue of 27, 28 
 
 fees for 27 
 
 may be refused until shipmeut is verified 164 
 
 may be refused after shipment is made, exceptions 164 
 
 Convict Labor, articles produced by, prohibited from importation. . . 302 
 
 Copyrights 
 
 under charge of Librarian of Congress 110 
 
 articles entitled to 110, 148, 221 
 
 method of procuring Ill, 221 
 
 granted for twenty-eight years with extension ill 
 
 assignments of Ill, 121 
 
 record of, and fees for 113, 121 
 
 may be marked on certain manufactured articles 148 
 
 restrictions on importations of Ill 
 
 notice of, to collectors and postmasters 113 
 
 filing of subsequent editions of copyrighted articles 114 
 
 infringement of 115, 116 
 
 actions for infringement of 116, 121 
 
 injunctions for infringement of 116 
 
 restrictions on words, engravings, cut, print 121 
 
 international provisions 222 
 
 Corporations. 
 
 entry by 161 
 
 power of attorney by 135, 136 
 
 as sureties 136, 166, 225 
 
xvi INDEX. 
 
 For Kates of Dnties on all articles imported, and lor Articles 
 admitted Free of Duty, see Alpliabetical Schedule pages 329 to 569. 
 
 Court. page. 
 
 Supreme, Circuit Court of Appeals may certify cases to 218, 219 
 
 Supreme Court, appeals to 133 
 
 Circuit, of Appeals, appellate jurisdiction of 193-197, 218, 219 
 
 Circuit, appellate jurisdiction of. 193-197 
 
 Circuit, jurisdiction of in Anti-Trust cases 306 
 
 of Claims, remedy in, where drawback denied 78 
 
 Coverings (see Market Value) 198-200 
 
 Currency, values of, in invoices, how computed 45, 162, 302 
 
 Custody of merchandise by Government 69, 80 
 
 Custom House {see also Officers of U. S.). 
 
 lease of buildings for 56 
 
 . brokers' licenses {see also Brokers) 302 
 
 bonds {see Bonds). 
 
 powers of attorney {see Powers of Attorneys). 
 
 officers, when exempt from personal liability 206 
 
 cannot act as agents for importers 170 
 
 cannot release forfeitures 127 
 
 to report violation of customs laws 126 
 
 cannot accept informer's fees, exceptions 125 
 
 cannot compromise fines, penalties or forfeitures 127 
 
 should not question values, etc., in entry 173 
 
 inspectors and clerks designated to administer oaths 214 
 
 Customs Administrative Act 160-209 
 
 Customs Duties {see Schedule of Duties) 329-569 
 
 Customs Fees, certain, abolished 203 
 
 Customs Laws. 
 
 Digest of Revised Statutes relating to Customs. 
 
 Appraisal 43-56 
 
 Bond and warehouse system 57-76 
 
 Coinage, weights and measures 108 
 
 Commerce and navigation 109, 110 
 
 Commerce with contiguous countries 92-104 
 
 Copyrights 110-117 
 
 Debts due by or to the United States 107 
 
 Drawback _. 78-90 
 
 Enforcement of duty laws and punishment for violations 91 
 
 Entry of merchandise , , 1-30 
 
 Internal Revenue relating to customs 104-107 
 
 Payment 77 
 
 Remissions of fines, penalties and forfeitures 117-119 
 
 Repeal provisions 119, 120 
 
 Unlading 31-42 
 
 Digest of Acts relating to Customs, subsequent to Revised Statutes. 
 To provide for cleaning rice for exportation. (Act Mar. 24, 1874.) 120 
 To amend the law relating to Copyrights.. (Act June 18, 1874,) 121 
 To repeal moieties and amend customs laws. (Act June 22, 1874,) 122 
 To provide for free entry of goods sunk two 
 
 years (Act June 22, 1874.) 130 
 
 To construe the Act of June 22, 1874, repeal- 
 ing moieties (Act Jan. 22, 1875.) 131 
 
 To amend customs and internal revenue 
 
 laws, etc (Act Feb. 8, 1875.) 131 
 
INDEX. xvii 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 669. 
 
 Customs Laws — Continued. page. 
 
 To restrict the refunding of customs duties, 
 
 etc. (Act Mar. 3, 1875.) 132 
 
 To provide for the entry of " Packed-Pack- 
 ages " (Act May i, 1876.) 134 
 
 To provide for the execution of custom 
 
 house bonds by partnerships (Act June 20, 1876.) 135 
 
 To carry into effect the Hawaiian Treaty. . . (Act Aug. 15, 1876.) 137 
 
 To amend the internal revenue laws relating 
 
 to customs (Act Mar. i, 1879.) 138 
 
 To provide for importation of books, etc., 
 
 by rnail _ (Act Mar. 3, 1879.) 139 
 
 To provide for immediate transportation 
 
 without appraisement (Act June 10, 1880.) 141 
 
 To amend the law relating to seizures and 
 
 forfeiture of vessels (Act Feb. 8, 1881.) 148 
 
 To amend the laws relating to Copyrights.. (Act Aug. i, 1882,) 148 
 
 To permit grain from Canada to be ground 
 
 in mills in the United States (Act Jan. 9, 1883.) 149 
 
 To prevent the importation of adulterated 
 
 and spurious teas (Act Mar. 2, 1883.) 149 
 
 To reduce internal revenue taxation, etc. — 
 
 * ' Tariff Act ' ' of 1883 (section 4) (Act Mar. 3, 1883.) 152 
 
 To encourage American shipping, etc. — 
 
 "Shipping Act" (Act June 26, 1884.) 152 
 
 To amend Section 5 of the law relating to 
 
 immediate transportation (Act July 2, 1884.) 155 
 
 To encourage American shipping, etc. — 
 
 " Shipping Act " (Act June 19, 1886.) 155 
 
 To regulate importations, etc. of oleomar- 
 garine (Act Aug. 2, 1886.) 158 
 
 To amend Section 5 of the law relating to 
 
 immediate transportation (Act Feb. 23. 1887.) 159 
 
 To amend the law relating to immediate 
 
 transportation (Act Feb. 23, 1887.) 159 
 
 To simplify the laws in relation to the collec- 
 tion of the revenue — " Customs Admin- 
 istrative Act " (Act June 10, 1890.) 160 
 
 To provide for inspection of food, drug, 
 
 drink, etc (Act Aug. 30, 1890.) 209 
 
 To authorize administration of oaths by des- 
 ignated clerks and inspectors (Act Sep. 30, 1890.) 214 
 
 To reduce the revenue, etc.— "Tariff Act " 
 
 of 1890 (Act Oct. I, 1890.) 214 
 
 To establishing Circuit Court of Appeals. . . (Act Mar. 3, 1891.) 218 
 
 To prevent impairment of Hawaiian Treaty 
 
 by effect of Act Oct. i, 1890 (Act Mar. 3, 1891.) 219 
 
 To provide for the inspection of cattle, etc. 
 
 for exportation (Act Mar. 3, 1891.) 220 
 
 To amend the laws relating to Copyrights. (Act Mar. 3, 1891.) 221 
 
 To regulate the transportation and treat- 
 ment of cattle for export, etc. (Act Mar. 3, 1891.) 222. 
 
 To amending the Revised Statutes relating 
 to vessel's manifests and unloading of 
 vessels (Act June 3, 1892.) 223: 
 
 B 
 
xviii INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Customs Laws — Continued. page. 
 
 To regulate importations of breeding ani- 
 mals and of neat cattle and hides (Act Mar. 3, 1893.) 223 
 
 To provide standard gauge for sheet and 
 
 plate iron and steel (Act Mar. 3, 1893.) 224 
 
 To provide for immediate unloading of 
 
 certain steamships (Act June 5, 1894.) 224 
 
 To allow certain Corporations to act as 
 
 surety on bonds (Act Aug. 13, 1894.) 225 
 
 To reduce taxation, etc.— "Tariff Act" of 
 
 1894 (Act Aug. 28, 1894.) 226 
 
 To amend Section 5294, Revised Statutes, 
 relating to remission of fines, penalties, 
 forfeitures (Act Dec. 15, 1894.) 307 
 
 To include the city and port of Georgetown, 
 
 D. C. in the city of Washington, D. C. (Act Feb. 11, 1895.) 307 
 
 To provide free entry of articles for exposi- 
 tion at Portland, Oregon (Act Jan. 8, 1895.) 308 
 
 To suspend the operation of Section 3005, 
 Revised Statutes, so long as the Mexi- 
 can free-zone law exists (Act Mar. i, 1895.) 309 
 
 To amend the law relating to Copyrights. . (Act Mar. 2, 1895.) 310 
 
 To amend the law relating to inspection of 
 
 cattle, etc. for exportation (Act Mar. 2, 1895.) 310 
 
 violations of {see Fines, Peitalties and Forfeitures). 
 
 duty of District Attorney 126 
 
 officers to report, violation of 126 
 
 enforcement of. 91 , 131 
 
 Customs Officers {see Custom Hotise). 
 
 D 
 
 Damage Allowances 
 
 on goods in bonded warehouses {see Bonded Warehouses). 
 
 on goods damaged before arrival, abolished {see Abandonment). 
 
 on goods injured or destroyed by "accidental fire or other 
 
 casualty".. 68-70 
 
 to goods while in transportation under bond 68 
 
 to goods in port of entry before landed 68, 69 
 
 to goods in custody but not under bond 68, 69 
 
 definition of "'Custody'" 69 
 
 examples where allowance was made or denied 69, 70 
 
 where underwriters make repairs 70 
 
 Collector exempt of liability 70 
 
 employees liable for, occasioned by carelessness 70 
 
 remedy where importer is dissatisfied with amount of allowance.. . 70 
 allowance for breakage on bottled liquors 49, 449 
 
 Debentures {see Drawback). 
 
 Debts Due by or to the United States 1(57 
 
 Decisions 
 
 of Treasury Department, effect of 133, 321 
 
 of Federal Courts, appeal from 133 
 
 of Federal Courts, effect of 133 
 
 of Board of General Appraisers, effect of 195, 321 
 
 of Collector, appeal from 183-193 
 
INDEX. xix 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Declarations page. 
 
 on entry {see Entry. Invoices). 
 
 substituted for certain oaths 203 
 
 Deficiency, or "short shipments" {see Appraisement). 
 
 Definitions of Words and Phrases {see also Limitations a^id 
 Restrictions). 
 
 abandoned " — as to wrecked goods 299 
 
 accidental fire or other casualty " « 69 
 
 actual market value " 199 
 
 ' ' actual use for immigration " 336 
 
 •' actually purchased " , 173 
 
 American artist " : 338 
 
 'arrival" 202 
 
 arrival of vessel " 2 
 
 'articles" {see Classification). 
 
 cabinet". 337 
 
 ' ' casualty " 69 
 
 chief officer of customs " 123 
 
 'circular" — as to importations by mail 140 
 
 'component material of chief value" {see Classification). 
 
 ' ' country " 179 
 
 custody ' ' of customs officers 69, 80 
 
 date of original importation " 62, 202 
 
 ' draught " (or draft) 42 
 
 drawback " 78 
 
 exhausted leaves " — of tea 151 
 
 ' ' exportation " 543 
 
 ' ' immigrant " 336 
 
 'importation "... 1, 2, 49 
 
 knit fabrics " 564 
 
 manufacture" {See Classification.) 
 
 market value " 199 
 
 master " 2 
 
 merchandise " 1, 93 
 
 not otherwise provided for" {see Classification). 
 
 owner of merchandise " 91 
 
 ■ ' paintings " 342 
 
 ■ ' periodicals " 481 
 
 'pile fabrics " 487 
 
 port" 2, 202 
 
 principal markets of the country " 179 
 
 printed matter " — as to mails 140 
 
 ' ' printing " 493 
 
 'proof of spirits " 104 
 
 ' samples " 503 
 
 'similar description" {see Classificatioii). 
 
 souvenirs or cabinet collections " 337 
 
 statuary " 342 
 
 ten per cent, damage " 204 
 
 ' ' time of exportation " 179 
 
 ton " 56 
 
 twine" 566 
 
 ' ' unusual coverings " 200 
 
 value " or " market value " 199 
 
 wreck" 565 
 
 "yarn" 566 
 
 Derelict Goods {see Wrecked goods. Abandoned goods). 
 
 Discounts 202 
 
XX INDEX. 
 
 For Rates of Buties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Discriminating Duties 
 
 of tonnage and imports 109, 110 
 
 as to vessels of Prussia 109 
 
 as to vessels of Spain 110 
 
 as to mail steamships to Brazil 110 
 
 as to goods imported by certain vessels .' . . ' 296 
 
 Discrimination by countries against products of the U. S., retaliation. 211 
 
 Domestic. ^ 
 
 manufactures exported with drawback {see Drawback). 
 
 products exported and returned [see United States products returned, 
 in Schedule). 
 
 Drawback and Rebate of Duties. 
 
 on goods exported in condition as imported. 
 
 Secretary of the Treasury to make regulations for 90 
 
 general provisions relating to 78, 79 
 
 not allowed after goods leave custody of Government 66, 80 
 
 proceedings as to entry for S3 
 
 limitations on entry for {see also Limitations) 61, 65, 79, 88 
 
 extension of time for entry for 83 
 
 on goods where duties have been paid 65 
 
 on goods where duties have not been paid 66 
 
 what duties not included in 65, 78, 81 
 
 the i^ retention of the duties 65, 79, 800 
 
 payment of duties a perquisite to 65, 85 
 
 exportation for, must be in original packages 78, 79, 81 
 
 conditions for change of packages 81, 82 
 
 exportation with, may be made from another district 83 
 
 allowed on goods entered by appraisement . ; 65 
 
 how allowed on liquors 65 
 
 not allowed on opium or preparations of 78, 288- 
 
 not allowed on goods unclaimed one year 79 
 
 provisions for drugs and chemicals 79 
 
 on goods imported from British Provinces 89' 
 
 on goods exported to British Provinces 89 
 
 on goods exported from Lake Ponchartrain 89 
 
 remedies where drawback refused 78- 
 
 penalties for false entries for 88 
 
 penalties for re-landing goods exported with 87 
 
 bond for delivery of goods at foreign port 66, 85 
 
 cancellation of bond on landing certificate 66, 85, 86 
 
 discharge of bond on proof without certificate 86 
 
 debentures for 
 
 to whom payable 84 
 
 suit for non-payment of 84 
 
 are assignable 84 
 
 for exportation from another district 84 
 
 when collector may refuse to issue 84 
 
 receivable for duties 87 
 
 on articles manufactured wholly or in part of imported material 
 and exported. 
 
 of the duties actually paid, less retention of i^ 300 
 
 does not include certain duties 300 
 
 where refused, remedy 301 
 
 cannot be allowed where quantity of imported material cannot 
 be ascertained 301 
 
INDEX. xxi 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alpliabetical Schedule pages 329 to 569. 
 
 Drawback and Rebate on Duties — Continued. page. 
 
 materials for, do not have to be imported by manufacturer. . . . 301 
 
 entry for 801 
 
 various rulings under the provisions 301 
 
 examples of so-called manufactures 301 
 
 on supplies (not including equipment) for vessels of the United 
 States .engaged in foreign trade, and between Atlantic 
 and Pacific ports of the United States. "Shipping Act" 
 of June 26, 1884, Sec. 16. 
 
 general provisions for 152, 153 
 
 not applicable to goods warehoused over three years 153 
 
 examples of articles included and excluded 153 
 
 applies to vessels in fisheries or whaling business 157 
 
 remedy where drawback denied 153 
 
 on material used in building vessels for foreign account. "Ship- 
 ping Act," June 26, 1884, Sec. 17. 
 
 general provisions for 153 
 
 applies to materials for small vessel exported on another vessel 153 
 on materials for construction, outfit and equipment of vessels in 
 the United States for foreign account, or for foreign trade, 
 etc. Section 7, Act August 28, 1894. 
 
 general provisions 290, 291 
 
 restrictions on coasting trade 290 
 
 computation of time for coasting trade 291 
 
 applies to vessels in. fisheries or whaling business 157 
 
 various rulings under the provisions 291 
 
 on articles for repair of American vessels engaged in foreign 
 trade, etc. Section 8, Act August 28, 1894. 
 
 general provisions 292 
 
 various rulings under the provisions 292 
 
 applies to vessels in fisheries or whaling business 157 
 
 on materials for construction, equipment, repairs, and supplies of 
 vessels of the United States employed in the fisheries or 
 whaling business. Shipping Act, June 19, 1886, Sec. 15. 
 
 provisions for 157 
 
 on articles for supplies for vessels of war of certain nations. Sec. 
 2982, Revised Statutes. 
 
 countries to which the provision applies 68 
 
 provision does not extend to certain articles 68 
 
 on bituminous coal for vessels' fuel. 
 
 conditional provisions for 155, 156 
 
 on salt. 
 
 for curing fish 80, 501, 502 
 
 for curing meats 501, 502 
 
 Drugs and Medicines. 
 
 appraisement of 52, 53 
 
 disposal of rejected 53 
 
 exportation of, from warehouse 79 
 
 adulterated, importation of, prohibited 210 
 
 Dutiable Value {see Appraisement. Market Value). 
 Duties. 
 
 rates of, on imports {see Schedule) 329-569 
 
 bonds for {see Bonds). 
 
 additional, for undervaluation in entry {see Additional Duties). 
 
 discriminating {see Discriminating Duties). 
 
xxii INDEX. 
 
 For Rates of Duties on all articles imported, aiid^ for Articles 
 admitted Free of Duty, see Alphabetical Schedule pag-es 329 to 569. 
 
 Duties — Continued. page. 
 
 abatement of, for loss or damage in warehouse {see Bonded 
 
 Warehouses — damage in). 
 abatement of, for damage before arrival abolished {see Abandon- 
 ment.) 
 rebate or refund of {see Drawback). 
 drawback of {see Drawback). • 
 
 liquidation of (^^<? ^;//rj/). 
 
 must be paid before filing protest 186 
 
 liability for, a personal debt 43 
 
 the basis of assessment for 172 
 
 laws relating to, enforcement of. 91, 131 
 
 nature of lien for 43 
 
 refund of, under Court judgments 132 
 
 payment of, etc 77 
 
 B 
 
 Effects {see Baggage and Personal Effects; also Effects in Schedule). 
 
 Entireties, Classification of {see Classification). 
 
 Entry. 
 
 bill of lading for {see Bill of Lading). 
 invoices for {see Invoice). 
 
 who may make 7 
 
 who deemed consignee of goods for purpose of 160 
 
 limitations for making 7 
 
 mere pretended consignee cannot make 161 
 
 penalties for false 29, 30, 125, 177, 178 
 
 what it must embrace 7 
 
 must cover entire invoice quantity 9 
 
 values specified in, binding 172, 173 
 
 is complete when declaration is made thereto 173 
 
 departure frgm prescribed forms of 2 
 
 additions to value in {see Additional duties. Market Value). 
 "^^nvAxX^^ {or \\vvdi^r\?X\\^X\Q)Vi\\\ {see Additional Duties), 24,170, 171, 175 
 prohibited {see Prohibited Importations). 
 
 when consignee refuses to enter or has disappeared 161 
 
 when not duly made, goods held as unclaimed 161 
 
 when without invoice, bond required 25 
 
 when particulars are unknown 8,9 
 
 when invoice not correct, custody of goods 24 
 
 when invoice, etc., incomplete, custody of goods 9, 50 
 
 when goods suspected, special permission required 26 
 
 when goods valued under lioo 28, 164, 165 
 
 by attorney {see Powers of Attorney). 
 
 by resident owner, joint owner residing abroad 26 
 
 by appraisement 165, 166 
 
 by custom house officers in certain cases only 170 
 
 by customs agents of railroads on frontiers 161 
 
 by domestic corporation 161 
 
 by foreign corporation, when not permitted 161 
 
 by agents of foreign partnerships 161 
 
 by underwriters 160, 208 
 
 by salvors 91, 208 
 
 by owners not residing at port of delivery. 170 
 
INDEX. xxiii 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 669. 
 
 Entry — Continued. page. 
 
 of baggage and personal effects 12, 13 
 
 of articles dutiable found in baggage .^ . _ 13 
 
 of cigars in transit for export 14 
 
 of "packed packages" 134 
 
 of spirits and wines 10 
 
 of sea stores 10, 11, 98 
 
 of baggage and tools of trade 12 
 
 of books, etc 165 
 
 of goods bv parcel post 165 
 
 of wrecked' goods 51, 91, 130, 160, 208 
 
 of goods simulating domestic trade marks, forbidden 289, 290 
 
 of manufactured articles, marking 284-289 
 
 of goods consigned for sale 176, 1 77 
 
 of goods consigned to non-residents of U. S., forbidden 169 
 
 for drawback {see Drawback). 
 
 for immediate transportation 142 
 
 for transit to British possessions, and vice versa 30 
 
 for consumption, when may be completed 170 
 
 for wharehouse when may be passed 170 
 
 for the following ports under special provisions 18-22 
 
 Albany, New York 18 
 
 Augusta, Georgia 18 
 
 Bayport, Fla 18 
 
 Houston, Texas 19 
 
 Mississippi River, etc 19, 20 
 
 Pilatka, Fla 18 
 
 Selma, Ala 19 
 
 Vallejo, Cal 20 
 
 declarations to — 
 
 by owner, importer, consignee or agent 8, 166-170 
 
 forms of. 167-169 
 
 must be signed at time of entry 169 
 
 before whom to be made 14, 169 
 
 cannot be made by non-residents of the U. S 169 
 
 may be made by attorney as consignee, not in name of principal. 170 
 
 bond to produce, when entry made by agent or attorney 8, 25 
 
 penalty for false 1 70 
 
 one sufficient for series of books, etc 165 
 
 by owners not residing at port of delivery 170 
 
 liquidation of — 
 
 limitation on power of collector 128 
 
 limitation for protest on , 185 
 
 suspension of until triplicate invoice is received • 27 
 
 refund of duties under final 205, 206 
 
 of weight, gauge, measure 49 
 
 errors in, corrected by reliquidation 129 
 
 reliquidation of — 
 
 limitations on power of collector 128 
 
 refund of duties under 132 
 
 correction of errors under 129, 132 
 
 withdrawals do not affect 129 
 
 protest on 189, 190 
 
 Entry of Vessel {see Vessel). 
 
 Equipment of vessels, drawback on {see Drawback). 
 
xxiv INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Scliedule pa^es 329 to 569. 
 
 Errors. page. 
 
 in invoices and entries, correction of. 132, 175, 176 
 
 cases of, which were corrected 176 
 
 cases of, so-called, which were not corrected 176 
 
 Explosive Articles. 
 
 regulations as to Bonding {see Bonded Warehouses). 
 
 Exportation. 
 
 defined 543 
 
 by direct transfer from importing vessel 75 
 
 with drawback {see Drawback). 
 
 of cattle and meats, inspection of 209, 210, 220, 221, 310 
 
 from manufacturing warehouse 293 
 
 of condemned drugs and medicines 53 
 
 of domestic manufactures with drawback 300 
 
 of drugs and medicines from warehouse 79 
 
 of machinery imported for repair 296 
 
 of railroad iron imported for repair 79, 80 
 
 of articles imported for temporary exhibition 340 
 
 of animals imported for temporary exhibition 335 
 
 of manufactures of convict labor refused entry 302 
 
 of metals refined from imported ores, in bond 299 
 
 F 
 
 Fal^. 
 
 invoices or entries, penalties for {see Fines, Penalties, Forfeitures). 
 
 Fees, abolishment of, in certain cases 203 
 
 Fines, Penalties, Forfeitures. 
 general provisions relating to. 
 
 remission of. 117-119, 127, 128 
 
 remission of, relieves goods of all disability 128 
 
 no remission of, when under Court judgment 128 
 
 suits for recovery of, limitations for 119, 129, 130, 131, 208, 305 
 
 moieties of, to informers, repealed 122, 123 
 
 officers of U. S. cannot receive portion of informers' fees — 
 
 smuggling cases excepted 1 25 
 
 officers of U. S, cannot compromise 127 
 
 forfeiture does not include personal effects packed with 
 
 forfeitable goods 13, 178 
 
 forfeited goods has right of reappraisement 44 
 
 additional duties not considered as 55 
 
 for conceiling dutiable articles in baggage 12, 13 
 
 for conceiling goods in buildings on boundary line 97 
 
 for illegal packing of cigars, etc 215 
 
 for violating laws relating to opium 216 
 
 for violating laws relating to salted meats for exportation 210 
 
 for violations of Anti-trust provisions 305-307 
 
 relating to importations and entries. 
 
 for false entry or declaration 29, 126, 170, 177, 178 
 
 for undervaluation of goods in entry 24, 170, 175 
 
 for fraudulent omission of articles from invoice 44 
 
 for false entry for drawback 88 
 
 for removing goods from wharf before weighing, etc 36, 37 
 
INDEX. XXV 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 669. 
 
 Fines, Penalties, Forfkitvrks— Continued. 
 
 tor importing adultrated food, drugs, or drink 210 
 
 for importing diseased or infected animals 212, 213 
 
 for importing dutiable goods by mail 140 
 
 for importing medicinal preparations without name of pro- 
 prietor affixed 52 
 
 for irnporting cigars in illegal quantity 13, 14 
 
 for failure to testify as to value or classification of goods 197 
 
 for violations of Sections 3095, 3097 R. S., as to entries on 
 
 frontiers 92 
 
 for tampering with custom marks on goods 38, 70 
 
 for obstructing customs inspectors on frontiers 94 
 
 for bribery — giving or receiving bribe 206, 207 
 
 for importing prohibited articles 294, 295 
 
 for importing neat cattle and hides ot 297, 298 
 
 relating to bonded merchandise. 
 
 for unlawful opening of bonded warehouse 70 
 
 for fraudulently removing goods from bonded warehouse 71 
 
 for destroying or tampering with locks or seals on bonded 
 
 goods 71, 96 
 
 for tampering with customs marks 70 
 
 for sealed cars not proceeding to destination 95 
 
 for violation of transportation bond 73 
 
 for relanding goods bonded for exportation 76, 87 
 
 relating to vessels. 
 
 . for incorrect manifest 16 
 
 for not producing manifest to customs officers 17 
 
 for leaving port of arrival before report or entry 3 
 
 for proceeding to another district without certificate 7 
 
 for not reporting sea stores 11, 98,- 99 
 
 for not reporting spirits and wines 4 
 
 for landing sea stores without permit 11 
 
 for unlading without permit 31 
 
 for unlading in unlawful hours 32, 33 
 
 for proceeding to port of delivery contrary to Sec. 2772 R. S.. . 3 
 
 for landing spirits without special permit 37 
 
 for non-delivery of articles reported on manifest 38 
 
 for not reporting arrival of vessel under Sec. 2773, 2774 R. S. . . 3, 4 
 
 for violation of coasting regulations 93, 101, 102, 103 
 
 for coasting with contiguous countries in foreign vessels 97, 98 
 
 for not reporting arrival from contiguous countries 97 
 
 for not reporting repairs made in foreign territory 99, 100 
 
 for receiving on board cargo unladen from another vessel with- 
 out permit 31, 32 
 
 for incorrect manifest of cargo in distress 41 
 
 for violating regulations as to carrying cattle 222 
 
 owner of vessel must be privy to illegal act to subject vessel to 
 
 forfeiture 148 
 
 remission of ] 54, 155 
 
 relating to Smuggling (see Sfmiggling). 
 
 relating to Copyrights. 
 
 for unlawful use of copyright imprint 115 
 
 for infringement of copyrights 1 15, 116 
 
 for violation of copyrighted dramatic composition 116 
 
 for not filing copy with Librarian of Congress 114 
 
xxvi INDEX. 
 
 For Bates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Fire, allowance for damage by {see Damage allowances). page. 
 
 Fisheries, vessels in, drawback on articles for {see Drawback). 
 Food, Drug or Drink, adulterated, importation of, prohibited.. 210, 211 
 Foreign Coins. 
 
 values ot, how fixed 162, 302 
 
 tables of {see Appendijc). 
 
 Foreign Weights and Measures, tables of {see Appendix). 
 Forfeitures {see Fines, Penallies, Forfeitures). 
 
 Forms, of official documents 2 
 
 Free List, {see Schedule) 329-569 
 
 Free Zone of Mexico 309 
 
 Freight, lien for {see Litnfor Freight). 
 
 G 
 
 Gauging. 
 
 expense of, when paid by importer 49 
 
 of sheet and plate iron and steel, standard for {see Appendix). 
 general tables for {see Appendix). 
 
 General Appraisers {see Appraisers). 
 
 General-order {see also Bonded warehouses). 
 
 may be issued immediately if bill of lading so states 224' 
 
 goods under, may remain in bond one year 63 
 
 sales of goods under 63 
 
 exportation of goods under, restrictions 63 
 
 Georgetown, port of, changed to Washington, D. C 307 
 
 Gloves, appraisement of 47 
 
 Grain. 
 
 standard weight of, for appraisement 48 
 
 Canadian, free for grinding in mills of U. S 149 
 
 from Mexico for grinding in U. S., not free 149 
 
 bonded warehouses for 58 
 
 H 
 
 Hawaiian Treaty {see Treaties). 
 
 Household Effects {see Effects in Schedule). 
 
 Hydrometers, for proof of liquors 48 
 
 I 
 
 Immediate Transportation without Appraisement. 
 
 ports of entry for 141 
 
 ports of delivery for 145 
 
 entry for, at first port 142 
 
 entry for, at port of delivery 142 
 
INDEX. xxvii 
 
 For Rates of Duties on all articles imported, and for Articles 
 a(lmitted Free of Duty, see Alphabetical Schedule pages 329 to 560. 
 
 Immediate Transportatian without Appraisement — Contifiiied. pag-e. 
 
 entry tor, general provisions relating to 142 
 
 invoices for 143, 144^ 162 
 
 proforma invoices for, when binding 162 
 
 common carriers for, their bond and liabilities 143 
 
 limitations on shipment for 146 
 
 limitations on delivery at final port under 142 
 
 limitation on goods in warehouse 143 
 
 method of transportation under 144 
 
 certificate of delivery of goods under.. 143 
 
 both dutiable and free goods entitled to 141, 147 
 
 certain articles not entitled to privilege of. 141 
 
 direct transfer of goods from importing vessel for : 145 
 
 claims for allowance on goods under 143 
 
 lien for freight on goods under 143 
 
 sugars for, where sampled 141 
 
 when goods for, must be stamped 141 
 
 bonded period for goods under 143, 202 
 
 Immigrants, effects of (^'^-^ Animals. Effects in Schedule). 
 
 Importations. 
 
 what constitutes 1 , 2, 49 
 
 date of, how computed 202 
 
 by certain vessels liable to discriminating duty 296, 297 
 
 confined to vessels of U. S. and certain others 92, 297 
 
 prohibited {see Prohibited Importations). 
 
 Import Duties {see Schedule) 329-569 
 
 Indians, effects of {see Indians, in Schedule). 
 
 Informers, in cases of smuggling {see Smuggling). 
 
 Injury, allowance for {see Damage Allowances). 
 
 Inland Transportation Charges not an element of dutiable value 201 
 
 Inspection. 
 
 of tea {see Tea). 
 
 of cattle {see Animals). 
 
 of meats for exportation 220, 221 , 310 
 
 of salted meats for exportation 209, 210, 310 
 
 of goods entered for exportation with drawback 82, 83 
 
 Internal Revenue. 
 
 provisions for packing and stamping imported cigars, tobacco and 
 
 snuff 105, 106,' 107 
 
 provisions for domestic tobacco and snuff. 104, 105 
 
 provisions for transfer of tobacco scraps to factory 106 
 
 tax on dealers in liquors 138 
 
 tax on sta^idard proof of spirits 104, 304 
 
 tax on imported oleomargarine 358 
 
 tax on dealers in oleomargarine 159 
 
 tax on cigars and cigarettes 152 
 
 tax on tobacco and snuff 215 
 
 tax on opium 216 
 
 tax on reimported domestic goods 298 
 
 tax on imported playing cards 303 
 
xxviii INDEX. 
 
 For Bates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Interpretation of Laws {see Classijicatiofi). page. 
 
 Invoices. 
 
 general provisions relating to. 
 
 when imperfect for entry 9, 24 
 
 entry without, by special permission 26 
 
 triplicate 28 
 
 penalty for fraudulent practices 29, 44 
 
 penalty for fraudulent omissions of articles from 44 
 
 average prices in, how appraised 46 
 
 collector's certificate to, after entry 27 
 
 consuls to report fraudulent practices in 29 
 
 consuls to indorse destination on 27 
 
 consuls to require proof of correctness of. 29, 164 
 
 bond not required to produce triplicate 28 
 
 value in minimum limit for duty... 170 
 
 how to be made out. 
 
 must describe the goods correctly 1 63 
 
 currencies in, and how computed 162, 163, 302 
 
 market value in 172, 173, 198, 202 
 
 charges in 200-202 
 
 weight and measures in 24, 172 
 
 fraudulent omission of articles from 44 
 
 who to sign 162 
 
 number required for respective entries 27, 28, 143, 162 
 
 consul's certificate to {see also Consuls). 
 
 required for all entries — exceptions 164, 165 
 
 affidavit explaining absence of 164 
 
 bond to produce 25, 26 
 
 required for goods by parcel post 165 
 
 not required for— transit goods 75, 165 
 
 ^ot required for goods between ports of U. S. via foreign ter- 
 ritory 165 
 
 not required for specie shipped as exchange 165 
 
 not required for amount under |ioo, when 28, 164, 165 
 
 not required for baggage and effects accompanying passenger, 
 
 164, 165 
 
 may embrace more than one invoice 164 
 
 may embrace all articles shipped by same person 27 
 
 substitution for at ports where no consul 25 
 
 where it should be issued 164 
 
 restrictions on issue of. 29 
 
 of depreciation of currencies 165 
 
 where destination changed after issue of. 27, 28 
 
 fees for 27 
 
 may be refused until shipment is verified 164 
 
 may be refused after shipment- exceptions 164 
 
 shippers declaration to. 
 
 at or before shipment of the goods ^ 163, 164 
 
 who may make , 164 
 
 importers' declaration to {see Entry — declaration to). 
 
 proforma — or "statement in form of invoice." 
 
 when received for entry 164-166 
 
 verification of by oath of owner of goods 164 
 
 binding effect of, generally.. 162, 166 
 
 binding effect of, for immediate transportation ■^. 166 
 
 is subject to additional duty for under-valuation 174 
 
INDEX. xxix 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 669. 
 
 Invoices — Continued. page. 
 
 clerical errors in. 
 
 general provisions relating to 375, 176 
 
 correction of 176, 205, 206 
 
 additions to value in {see Additional duty. Market value). 
 
 ' J 
 
 Judgment. 
 
 claims for duties, how paid 77 
 
 as to interest on claims under 197 
 
 Jurisdiction. 
 appellate — 
 
 of the Board of General Appraisers 195 
 
 of the Circuit Court 195,196 
 
 of the Circuit Court in Anti-Trust cases 306 
 
 of the Circuit Court of Appeals 196, 218, 219 
 
 of the Supreme Court on review • 193-197, 218, 219 
 
 Labeling of imported articles {see Marking). 
 
 Landing Certificates 85 
 
 Licenses to Custom-house brokers {see Brokers) 302 
 
 Lien. 
 
 lor duties 43 
 
 for freight — 
 
 nature of ^<o, 67 
 
 notice of 67 
 
 when and where filed 67, 143 
 
 limitations of. 67 
 
 valid against any imported goods 67 
 
 valid against goods in transit 75 
 
 valid against any quantity 67 
 
 applies to freight only, ocean or land 67 
 
 does not apply to general average, exception 67 
 
 discharge of. 67, 68 
 
 if undischarged on one importation, does not attach to subse- 
 quent ones 67 
 
 must not be excessive in amount 67 
 
 priority in payment of. 68 
 
 Limitations and Restrictions {see also Definitions). 
 
 as to remission of fines, penalties and forfeitures by Secretary of 
 
 the Treasury 117 
 
 as to remission of fines, penalties and forfeitures by Collector 118 
 
 as to eff'ect of repeal provisions 119, 120, 130 131, 208, 305 
 
 as to effect of Department Regulations 133 
 
 as to application of certain terms in copyright law 121 
 
 as to authority under power of attorney containing power of sub- 
 stitution 135 
 
 as to wrecked or sunk goods 51 , 130, 298 
 
 as to what the lien for freight applies 67 
 
XXX INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Limitations and Restrictions— C<9«2'/«//(?^. page. 
 
 as to term for privilege of copyright Ill 
 
 as to filing lien for freight on teas 150 
 
 as to sales of seized goods liable to deterioration 65 
 
 as to notice for bidders for privilege of public cartage 130 
 
 as to transportations between ports of the U. S. over foreign terri- 
 tory 75 
 
 as to what the term ''Paintings " includes 342 
 
 as to what the term ''statuary " includes 342 
 
 as to what the term "periodicals " includes 481 
 
 relating to entry and appraisal, 
 
 as to entry of goods after vessels report of arrival 7 
 
 as to the abandonment of damaged goods on arrival 203, 204 
 
 as to sales of goods abandoned for damage 205 
 
 as to abandonment of damaged goods on arrival under imme- 
 diate transportation 143, 204 
 
 as to the meaning of " ten per cent, damage " for abandonment 204 
 
 as to forfeiture of right to abandon goods for damage 204 
 
 as to correction of errors in entries or liquidations 132, 175, 205 
 
 as to filing (delivery) of protest against decision of the col- 
 lector 183-186, 189 
 
 as to appeals to Circuit Court from decisions of Board of Gen- 
 
 neral Appraisers on protest 193, 196 
 
 as to appeals to Circuit Court of Appeals from decision of 
 
 Circuit Court 194, 196, 218 
 
 as to review by Supreme Court of decisions of lower Courts, 
 
 133, 194, 218 
 as to when decisions of the Board of General Appraisers be- 
 come effective 195 
 
 as to appeals to reappraisement by collector or importer 181 
 
 as to inspection of imported teas 150 
 
 as to additions in entry to make market value of goods actually 
 
 purchased 170-173 
 
 as to notice of arrival of goods at final port under immediate 
 
 transportation 142 
 
 as to power to reliquidate entries 128, 129 
 
 as to delay in liquidation of entry to await triplicate invoice 28 
 
 as to production of proof of description of imported goods 50 
 
 as to production of consular invoice for entry 25, 26, 165 
 
 as to production of owner's oath to entry 8 
 
 as to what constitutes legal importation of cigars, cigarettes, 
 
 and cheroots 13, 215, 303 
 
 as to number of packages to be sent to public store for exami- 
 nation 44 
 
 as to delivery of public store packages pending reappraisement, 44 
 
 as to issue of permit for examined packagss "44 
 
 as to removal of examined packages from public store after 
 
 notice to importer 44 
 
 as to return of packages by importer delivered before exami- 
 nation 43 
 
 as to exportation of rejected drugs 53 
 
 as to exportation of rejected teas 151 
 
 as to exportation of machinery imported for repairs 296 
 
 as to exportation of railroad iron imported for repairs 79 
 
 as to exportation of metals refined in bond from imported ores, 299 
 as to exportation of theatrical articles imported free for tem- 
 porary exhibition 394 
 
 as to exportation of works of art and philosophical and scien- 
 tific articles imported free for temporary exhibition 340 
 
INDEX. xxxi 
 
 For Eales of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Limitations and Restrictions — Continued. page. 
 
 as to exportation of animals imported for temporary exhibtion, 335 
 as to exportation of articles produced by convict labor refused _ 
 
 entry 302 
 
 as to refund of duties under final liquidation of entry 132, 205 
 
 as to ports of entry for cattle and other animals 212 
 
 as to license to custom house brokers 302 
 
 as to lien on goods for duties 43 
 
 as to liens for freight on imported goods 66, 67 
 
 relating to bonded merchandise. 
 
 as to kinds of goods entitled to wharehouse privilege 59 
 
 as to bonded period for goods in warehouse 62, 202, 217 
 
 as to bonded period for immediate transportation goods in 
 
 warehouse 143, 202 
 
 as to bonded period for reimported domestic goods subject to 
 
 Internal Revenue tax 59, 62 
 
 as to withdrawals for consumption from warehouse and public 
 
 store 61, 63, 202, 217 
 
 as to withdrawals for transshipment or transportation in bond, 61, 88 
 
 as to withdrawals for supplies for vessels 62, 153 
 
 as to withdrawals of " general order" goods for consumption, 63 
 as to withdrawals of "general order" goods for exportation. . 63 
 as to withdrawals for exportation with drawback {see draw- 
 backs, below). 
 
 as to least quantity that may be deposited in warehouse 59 
 
 as to least quanity that may be withdrawn from warehouse. ... 66 
 as to bonding portions of buildings for warehouse purposes. . . 58 
 as to allowance for damage to goods in bond confined to goods 
 
 in custody 69 
 
 as to when goods are considered as abandoned in warehouse.. 62 
 as to deposit of goods in warehouse when not entered in-time.. 59 
 as to deposit of goods in warehouse for neglect to pay duties 
 
 in time 59 
 
 as to shjpmentofgoods under immediate transportation act, 142, 146 
 as to exportation of drugs and chemicals from warehouse in 
 
 original packages 79 
 
 as to exclusions from transportation in bond 141 
 
 as to sales of abandoned goods in warehouse 61, 62 
 
 as to sales of unclaimed goods in warehouse — "general order" 
 
 goods 63 
 
 as to sales of perishable or explosive articles 64, 65 
 
 as to sales of unclaimed goods liable to depreciation 65 
 
 as to sales of seized goods liable to deterioration 65 
 
 as to computing bonded periods 62, 202 
 
 relating to drawbacks. 
 
 as to withdrawals from bond for supplies for vessels with 
 
 drawback 62, 153 
 
 as to withdrawals from warehouse for exportation with draw- 
 back 61, 62, 65, 79, 88 
 
 as to entry for drawback 83 
 
 as to exportation of goods from final port, after transhipment. 78 
 as to production of landing certificate for goods exported with 
 
 drawback 85 
 
 as to payment of debentures for drawback 84 
 
 as to suit for payment of debenture 84 
 
 as to least amount oi duty entitled to refund on goods export- 
 ed in original pa'ckages 79 
 
xxxii INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Limitations and Restrictions— C<9«/m//^^. page. 
 
 as to restriction on drawback to goods while in custody of the 
 
 government 66, 80 
 
 as to kinds of duty excluded from drawback 78, 81, 300 
 
 as to packages for goods exported from warehouse 81, 82 
 
 as to notice from importer to collector before goods for expor- 
 tation with drawback 82 
 
 relating to vessels. 
 
 as to remission of fines, penalties and forfeitures relating to 
 
 vessels or seamen 154 
 
 as to report of arrival of vessel '. . 3, 4 
 
 as to delivery of vessel's manifest after arrival 3, 4 
 
 as to delivery of vessel's manifest when destined to certain 
 
 ports 21 
 
 as to special report by vessel of spirits and wines on board 4 
 
 as to delivery of vessel's manifest declaring goods on board for 
 
 re-exportation , 5 
 
 as to delivery of manifest by coasting vessels <. 102 
 
 as to unlading of vessels from foreign ports 33, 35, 36 
 
 as to report or entry of vessel after proceeding to another dis- 
 trict to unlade 6 
 
 as to hours for unlading vessels 101 
 
 as to withdrawal of materials from bond with drawback for 
 
 vessels 62, 153 
 
 as to coasting trade by vessel after drawback is allowed on her 
 
 material 290, 291 
 
 as to liens for freight 66, 67 
 
 as to transportalion between ports of the U. S., over foreign 
 
 territory 75 
 
 as to importations by vessels of the U. S., and certain others. . 297 
 
 as to importations by vessels under thirty tons 92 
 
 relating to suits and actions. 
 
 as to appeals to Circuit Court from decision of Board of Gen- 
 eral Appraisers 193, 196 
 
 as to appeals to Circuit Court of Appeals 194, 196, 218 
 
 as to review by Supreme Court of decision of lower courts 
 
 133, 194, 218 
 
 as to forfeitures or penalties under copyright laws 116 
 
 as to infringement of copyrights 121 
 
 as to forfeitures or penalties under customs revenue laws 129 
 
 as to payment of debentures for drawback 84 
 
 Liquidation {see Entry, liquidation of). 
 
 Liquors. 
 
 Internal Revenue tax for dealers in 138 
 
 appraisement of, hydrometers for : 48 
 
 special provisions for 447-450 
 
 Lottery Matter, importation of, prohibited 140, 294, 295 
 
 M 
 
 Machinery. 
 
 may be imported for repairs free of duty 296 
 
 examples of articles held to be machinery 296 
 
INDEX. xxxiii 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Mail, importations by — page. 
 
 of dutiable goods, proliibited 140 
 
 of lottery matter, prohibited 140, 294, 295 
 
 of books and printed matter, 139, 140 
 
 of articles under packet-post treaties 140 
 
 Manifests {see Vessels). 
 Manufactures. 
 
 exportation of domestic, from bonded warehouses 299 
 
 exportation of domestic, with drawback {see Drawback). 
 
 by convict labor, prohibited from importation 302 
 
 what constitutes {see Classification). 
 
 Market Value {see also Appraisement. Additional Duties). 
 
 means of ascertaining 45, 179, 199 
 
 the elements of. 198-202 
 
 coverings as an element of. 198-200 
 
 costs, charges and expenses as elements of. 198, 200-202 
 
 where incorrect, collector may hold goods 24 
 
 to be computed as of period of exportation 45 
 
 to be that of the "principal market of the country" 179 
 
 additions to invoice or entered value to make {see Additional 
 Duties). 
 
 Marking, Stamping, Branding or Labeling. 
 
 of certain manufactured articles imported 284-289 
 
 how applied to immediate transportation goods 141 
 
 Master of Vessel {see Vessels). 
 Measures and Weights {see Appendix). 
 
 Measuring, expense of, when paid by importer 49 
 
 Meats, inspection of 209, 210, 220, 221, 310 
 
 Merchandise defined 1 
 
 Metals and Ores, smelting of, in bond 299 
 
 Metric System {{see Appendix). 
 
 Mexico, trade with {see Commerce with Contiguous Countries). 
 
 free-zone of, provisions relating to 306 
 
 Missing Articles, or short shipments {see Appraisem,ent). 
 Moneys {see tables in Appendix). 
 
 N 
 
 NosiTUR A Sociis, rule of, in classification {see Classifiaction). 
 
 Notaries Public. 
 
 declarations to entries may be made before 166, 517 
 
 may act only at port of residence, exception 169 
 
 Neat Cattle and Hides oi- 
 
 importation of, prohibited, exceptions 223, 297, 29a 
 
 Non-Enumerated Articles, classification of, for duties {see Classifi- 
 cation). 
 
 c 
 
xxxiv INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 O 
 
 Oaths. page. 
 
 abolishment of, in certain cases {see also Declaratio7is) 203 
 
 may be administered by certain customs employes 14, 214 
 
 may be administered by Notaries Public 166, 617 
 
 Obscene Articles. 
 
 prohibited from importation {see also Prohibited Importations), 294, 295 
 
 Officers. 
 
 of United States. 
 
 cannot accept informers' fees— exception 125 
 
 to report violations of customs laws 1 26 
 
 not allowed to compromise fines, penalties, forfeitures 127 
 
 of Customs {see Custofn House). 
 
 Oleomargarine. 
 
 imported, tax on 158 
 
 dealers in, tax on 159 
 
 Opium. 
 
 Internal Revenue provisions relating to 216 
 
 condemned cannot be used for morphine 53 
 
 not entitled to privilege of drawback 78, 228 
 
 stamping of smoking 216 
 
 Ores and Metals, smelting of, in bond 299 
 
 Owners of merchandise for entry {see Entry. Bill of Lading). 
 
 P 
 
 Packages — 
 
 delivery of unexamined, to imports 43, 44 
 
 of cigars, what are legal 13, ]4, 106, 139, 215, 303 
 
 Packed Packages, entry of 134 
 
 Packet or Parcel Post. 
 
 treaties 140 
 
 entry of goods by. Consular invoice required for 165 
 
 Pari Materia, rule of, in classification {see Classification). 
 Partnership. 
 
 powers of attorney {see Power of Attorney). 
 
 bonds {see Bonds). 
 
 entry by {see Entry). 
 
 Passengers' Baggage and Effects {see Effects). 
 
 Payment of Duties 77 
 
 Penal Duties {see Additional Duties). 
 
 Penalties {see Fines^ Penalties, Forfeitures). 
 
 Perishable or explosive articles, excluded from bonded warehouses 
 {see Bonded Warehouses). 
 
 Personal Effects {see Baggage and Effects). 
 
 Playing Cards, Internal Revenue tax on imported 303 
 
INDEX. XXXV 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 669. 
 
 Port. page. 
 
 definition of 2, 202 
 
 of entry and delivery for foreign vessels 3, 4 
 
 of entry and delivery for vessels from foreign ports 2 
 
 of delivery only, entry of vessels bound for 3 
 
 of arrival, penalty for departing from, before entry 3 
 
 Portland, Oregon, Exhibition at, free entry of articles for 808 
 
 Power of Attorney. 
 
 by partnership, must be executed by each member 135 
 
 by partnership, annual affidavit required to 136 
 
 by corporations 136 
 
 containing power of substitution invalid 135 
 
 how used in signing entries 136 
 
 how used in signing bonds 136 
 
 by trust company as trustee 136 
 
 do not authorize declaration in name of principal, exceptions.. 136, 170 
 
 necessary to enable an agent to act 136 
 
 to agent of foreign partnership 161 
 
 certified copies of, for use at other ports 136 
 
 Predominant Use, classification by {see Classification). 
 
 Private Bonded Warehouse {see Bonded Warehouses). 
 
 Pro Forma Invoices {see Invoices). 
 
 Prohibited Importations. 
 
 of obscene articles 294, 295 
 
 of lottery matter 140, 294, 295 
 
 of products of convict labor 302 
 
 of adulterated food, drug or drink 210, 211 
 
 of diseased or infected cattle, etc 211 
 
 of neat cattle and hides of— exceptions 223, 297, 298 
 
 of articles simulating trade marks 289, 290 
 
 of articles under copyright laws Ill 
 
 Proof. 
 
 burden of, in seizure cases 203 
 
 burden of, in bribery cases 207 
 
 of spirits, standard for 104 
 
 Protest {see also Reappraisement). 
 
 remedy by 184, 185 
 
 form of 186, 187 
 
 filing of 186 
 
 limitations for filing 129, 185 
 
 duties must be paid before filing 186 
 
 persons entitled to make 186 
 
 must describe the goods 187 
 
 essential elements of 187, 188 
 
 relief confined to claim in 189 
 
 not open to amendment 189 
 
 alternative 189 
 
 papers and samples to accompany 189 
 
 on reliquidation 189 
 
 where admissible 191 
 
 where not admissible 192 
 
 sundry rulings on 192, 193 
 
xxxvi INDEX. 
 
 For rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Scliedule pages 329 to 569. 
 
 Protest — CouHmied. page. 
 
 claims in, valid and invalid 190 
 
 sundry rulings on claims in 191 
 
 consideration of, by Board of General Appraisers 183 
 
 appeal to court from decision of Board of General Appraisers 
 on 183 
 
 Public Store {see also Appraisement. Bonded Warehouses). 
 
 packages sent to, for appraisal 43, 44 
 
 Q 
 
 Quarantine Stations for cattle and other animals 212 
 
 R 
 
 Railroad Iron, imported in bond for repairs 79, 80 
 
 Rates of Duty, {see Schedule) 329-569 
 
 Reappraisement {see also Appraisement. Protest). 
 
 remedy by appeal to • 44, 181-183 
 
 purpose of 182 
 
 binding effect of 182 
 
 by General Appraiser 182 
 
 by Board of General Appraisers 182, 183 
 
 forfeited goods entitled to 44 
 
 packages to be held until after 44 
 
 Rebate {see Drawback). 
 
 Reciprocity of trade, repeal of provisions for 304 
 
 Re-exportation. 
 
 from bond {see Bonded Warehouses). 
 
 goods on vessel for, may be retained on board 4, 5 
 
 bond for, when waived 5,6 
 
 transit goods for 72, 75, 78 
 
 free goods for 74 
 
 Refund. 
 
 of duties {see Drawback). 
 
 under judgments 132 
 
 of tonnage tax 154 
 
 under final liquidation 205 
 
 Re-importations 
 
 of domestic products {see United States products returned, in 
 Schedule). 
 
 warehouse privileges for 59, 62 
 
 of foreign goods subject to duty 496 
 
 of domestic wines, subject to Internal Revenue tax 217, 298 
 
 Release of forfeited goods in certain cases 118 
 
 Reliquidation of entry {see Entry). 
 
 Remedies of importer {see Protest. Reappraisement). 
 
INDEX. xxxvii 
 
 For Rates of Duties on all articles imported, and for articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Remission. page. 
 
 of fines, penalties, forfeitures {see FineSy Penalties^ Forfeitures). 
 
 Repairs. 
 
 to vessels made in contiguous countries 99, 100 
 
 to vessels, drawback on materials for {see Drawback). 
 
 Repeal. 
 
 provisions, effect of 119, 120, 130, 131, 208, 305 
 
 of laws by implication 208 
 
 Restraint of Trade, provisions against acts in 305-307 
 
 Restrictions {see Limitations and Restrictions). 
 
 Revised Statutes {see Customs Laws.). 
 
 what they embrace 119, 120 
 
 their relation to subsequent acts 120 
 
 Reweighing 50 
 
 Rules for Classification {see Classification). 
 
 s 
 
 Sales, in bonded warehouse {see Bonded Warehouses). 
 
 Saloon Stores {see Sea Stores). 
 
 Salt, drawback on {see Drawback). 
 
 Salted Meats, inspection of, for exportation 209, 310 
 
 Salvors, as owners of wrecked goods 91, 208, 305 
 
 Samples. 
 
 when not classed as merchandise 2, 503 
 
 of sugar, how taken 47 
 
 Schedule of Duties on Imports 329-569 
 
 Sea Stores and Saloon Stores. 
 
 report of, by vessel 10, 98 
 
 excess of, collector's decision final 10, 11 
 
 duty on excess 10, 11 
 
 domestic, exempt 11 
 
 cigars as, restriction on amount 11 
 
 when become dutiable by change of vessel 11 
 
 Secretary of the Treasury. 
 
 power of, to remit fines, penalties, forfeitures 117, 119, 127, 128 
 
 decisions of, in customs cases 133 
 
 decisions of, not controlled by inferior Courts 133 
 
 correction of errors by 132 
 
 appeal to, where drawbacks denied 78 
 
 Seizures {see Fines, Pefialties, Forfeitures). 
 
 Sheep {see Animats). 
 
 Ship Building Materials, drawback on {see Drawback). 
 
 Short Shipments {see Appraisements). 
 
 Similitude Provisions {see Classification). 
 
 Smelting and Refining in bonded ware^iouses 299 
 
xxxviii INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. 
 
 Smuggling. page. 
 
 compensation to informers in cases of 123 
 
 information of, to whom reported 123 
 
 officers may share informers' fees 123, 125 
 
 claims of informers in case of suit 124 
 
 penalty for concealing articles in baggage 12, 13 
 
 penalty for concealing goods in buildings on boundary line 97 
 
 Snuff {see Internal Revenue). 
 
 Stamping of imported goods {see Marking). 
 
 Standard. 
 
 of grain 48 
 
 of proof spirits 104 
 
 of sugar 47 
 
 of vinegar 48, 250 
 
 of wool 48 
 
 gauge for sheet and plate iron and steel, tables of {see Appendix). 
 
 Steamships, immediate unlading of {see also Unlading) 224 
 
 Storage {see Bonded Warehouses). 
 
 Special Agents, in foreign territory 72 
 
 Specific Designation {see Classification). 
 
 Spirits and Wines. 
 
 proof of 104 
 
 dealers in, tax on {see also Internal Revenue.) 138 
 
 provisions for manifesting, entrying, etc . 4, 10, 37, 38 
 
 Suits. 
 
 to recover fines, penalties, forfeitures, limitations on 129 
 
 on custom house bonds 135 
 
 under Revenue laws other than criminal 124 
 
 parties to 196 
 
 costs of. 196 
 
 Supplies for vessels, drawback on {see Drawback). 
 
 Supreme Court {see Court). 
 
 Surety for customs bonds 135, 136, 166, 225 
 
 Swine {see Animals). 
 
 T 
 
 Tables— 
 
 of coins, weights, measures, gauge, tare, metric system {see Appendix.) 
 
 Tare. 
 
 how allowed 42 
 
 rates of {see Appendix). 
 
 Tariff Acts {see Customs Laws). 
 
 list of, since and including Act of 1789 xlii 
 
 Tariff on imports {see Schedule) 329-569 
 
 Tea. 
 
 adultrated, importations prohibited 149, 150, 151 
 
 inspection of. 150, 151 
 
 lien for freight on, when to be filed 150 
 
 exportation or destruction qf rejected 151 
 
INDEX. xxxix 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Tobacco {see Internal Revenue). page. 
 
 Ton defined 56 
 
 Tools of trade, entry of {see also Effects in Schedule) 12 
 
 Tonnage Tax 156 
 
 refund of ^ 154 
 
 Trade. 
 
 acts in restraint of, prohibited 305-307 
 
 reciprocity of, repealed 304 
 
 Trade Marks. 
 
 protection of. 289, 290 
 
 articles simulating domestic, prohibited from importation 289, 290 
 
 applies only to domestic manufactures 290 
 
 general provisions relating to 290 
 
 Transit Goods. 
 
 for contiguous countries 30, 74-76 
 
 no consular invoice required for 75 
 
 transferred from importing to exporting vessel 75 
 
 lien for freight on 75 
 
 may be exported in parcels from intermediate ports 73 
 
 restricted to American vessels 75 
 
 between U. S. ports over foreign territory 75 
 
 may be entered for warehouse and exportation 72 
 
 baggage in transit {see Baggage). 
 
 Transportation in Bond {see also Immediate Transportation without 
 Appraisement). 
 
 mode of. 72 
 
 of bulky articles 72 
 
 repeated withdrawals of goods for 72 
 
 goods lost in course of, no alllowance for 72 
 
 goods injured by casualty in course of, allowance for 72 
 
 to Mexico and British Provinces 73-75 
 
 of free goods 74 
 
 via foreign territory, pnblication of freight rates 75, 76 
 
 limitations for privilege of. 88 
 
 free perishable goods denied privilege of 75 
 
 Treaty, 
 
 of Washington, transportation under 30 
 
 with Hawaiian Islands, trade under 13&-138, 219 
 
 goods by packet-post 140 
 
 Trust Company, as sureties 136, 166, 225 
 
 Trust in restraint of trade, prohibited 305-307 
 
 U 
 Unclaimed goods in warehouse {see Bonded Warehouses). 
 Undervaluation. 
 
 of goods for entry {see Additional Duty. Market Value). 
 
 Underwriters as consignees for entry 91, 160, 305 
 
 Unenumerated articles, classification oi {see Classification). 
 
xl INDEX. 
 
 For Rates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 United States, page. 
 
 import duties {see Schedule) 329-569 
 
 products exported and returned {see that title in Schedule). 
 articles manufactured in the, exported with drawback {see Draw- 
 back). 
 Unlading (^^^ «/^6» Vessels). 
 
 permit for 31, 32 
 
 inspectors of, and their compensation '34, 35 
 
 limit of time for 35, 36 
 
 to be done in open day 33 
 
 at night, by special license for, etc 32, 154 
 
 immediate, of steamships 224 
 
 goods to remain on wharf after, until weighed, etc 36 
 
 of sipirits and wines 4, 10, 37, 38 
 
 of fish or perishable fruit 33 
 
 of bulky articles at certain places 5, 155 
 
 of salt at New Orleans 42 
 
 in other districts, bond for 6, 7 
 
 in other districts, inspectors' expenses 7 
 
 of vessels obstructed by ice 41 
 
 penalties under provisions for 37, 38 
 
 returns to be made to collector of 39, 40 
 
 of foreign vessels 3, 5, 155 
 
 of vessels from foreign ports 2, 5, 155 
 
 of vessels in distress — 
 
 keepers of life-saving stations as inspectors of 40 
 
 captain of, to note protest 40 
 
 storage of goods 40 
 
 disposal of perishable goods 41 
 
 report of cargo 41 
 
 reloading vessel 41 
 
 of Spanish vessels 41 
 
 Unusual Coverings, for imported goods {see Coverings). 
 
 V 
 
 Values {see also tables in Appendix). 
 
 of currencies in invoices, how computed 162, 163, 302 
 
 of foreign coins 108, 302 
 
 Vessels {see also Vessels in Schedule). 
 
 unlading of {see Unlading). 
 
 drawback on articles for {see Drawback). 
 
 in trade with Canada, etc. {seeCommerce with Contiguous Countries). 
 
 fines, penalties, forfeitures {see that title). 
 
 sundry provisions relating to 
 
 master of, defined 2 
 
 oath of master of, who administers 14 
 
 goods may be retained on board of, for re-exportation. . . ... 4, 5 
 
 papers to be deposited with Collector 9 
 
 coal for steam, retained on board 11 
 
 in certain trade exempt from fees 9 
 
 equipment and repairs of, made in contiguous countries 99, 100 
 
 tonnage tax on 156 
 
 tonnage tax, refund of 154 
 
 discriminating duty on goods by certain 296 
 
 inspection of, for carrying cattle 222 
 
INDEX. xli 
 
 For Bates of Duties on all articles imported, and for Articles 
 admitted Free of Duty, see Alphabetical Schedule pa^es 329 to 569. 
 
 Vessels — Continued. page. 
 
 manifests of. 
 
 forms of, and what to contain 14-18 
 
 production of, to customs officers 16-18 
 
 special, for spirits and wines 4 
 
 must declare articles retained on board for re-exportation 5 
 
 of sea stores 10, 98 
 
 of vessels bound up James River 23 
 
 to districts in Connecticut 22 
 
 to Burlington 22 
 
 to Natchez 22 
 
 to Vicksburg 22 
 
 entry of 
 
 what constitutes arrival of 2, 202 
 
 from foreign ports 2, 3 
 
 of foreign 3 
 
 when bound to port of delivery only. 3 
 
 necessary before leaving port of arrival 3 
 
 must report arrival for 3, 4 
 
 deposit of papers before 9 
 
 from district to district 6, 7 
 
 not necessary for public vessels 9 
 
 not necessary for ferry boats 9 
 
 Vested Rights, not affected by repeal provisions 119, 130, 208, 305 
 
 Vinegar, standard of. 48, 250 
 
 w 
 
 Warehouses, Bonded {see Bonded Warehouses). 
 
 Weight {see also Weighing). 
 
 in invoices, etc., how computed for duty 172 
 
 allowances in, for dirt, etc 42 
 
 protests relating to 129 
 
 Weighing, Gauging, Measuring. 
 
 returns to collector of 40 
 
 returns of surveyor's officers adopted in liquidation 49 
 
 of imported goods at expense of owner 49 
 
 and reweighing permitted while goods in custody 50 
 
 reductions by reweighing limited to the particular case 50 
 
 Weights and Measures, tables of {see Appendix) 108 
 
 Whaling, vessels engaged in, drawback on articles for {see Drawback). 
 
 Withdrawal of goods from warehouses {see Bonded Warehouses). 
 
 Wrecked Goods {see also same title in Schedule). 
 
 what considered 51, 565 
 
 sunk less than two years 51 
 
 sunk two years or more 298 
 
 subject to duty unless sunk over two years 51, 130 
 
 duty on, how assessed 51 
 
 apprisement and entry of 51 
 
 salvors as consignees of 91 
 
 subject to sale if unclaimed 51 
 
LIST OF TARIFF ACTS ADOPTED SINCE 
 AND INCLUDING THAT OF 1789. 
 
 LCt of July 
 
 4^ 
 
 1789 
 
 Act of March 
 
 2, 
 
 1861 
 
 " " August 
 
 10, 
 
 1790 
 
 < I ( 
 
 ' August 
 
 5, 
 
 1861 
 
 '' " March 
 
 2, 
 
 1791 
 
 t( i 
 
 ' December 
 
 24, 
 
 1861 
 
 '' '' March 
 
 3, 
 
 1791 
 
 t ( < 
 
 'July 
 
 14, 
 
 1862 
 
 " " May 
 
 2, 
 
 1792 
 
 {i I 
 
 ' March 
 
 3, 
 
 1863 
 
 " " June 
 
 5. 
 
 1794 
 
 < ( i 
 
 ' June 
 
 3o> 
 
 1864 
 
 '^ " June 
 
 7» 
 
 1794 
 
 < ( ( 
 
 • March 
 
 3, 
 
 1865 
 
 " " January 
 
 29. 
 
 1795 
 
 .i i 
 
 ' March 
 
 16, 
 
 1866 
 
 '' '' March 
 
 3» 
 
 1797 
 
 < . i 
 
 ' May 
 
 16, 
 
 1866 
 
 '^ '' July 
 
 8, 
 
 1797 
 
 " 
 
 ^ June 
 
 ij 
 
 1866 
 
 '' " May 
 
 13. 
 
 1800 
 
 a < 
 
 ^ July 
 
 28, 
 
 1866 
 
 '' '' March 
 
 27) 
 
 1804 
 
 < ( i 
 
 ' March 
 
 2, 
 
 1867 
 
 " '^ March 
 
 3. 
 
 [807 
 
 a i 
 
 ' March 
 
 22, 
 
 1867 
 
 '' '' March 
 
 4. 
 
 [808 
 
 H i 
 
 ' March 
 
 25, 
 
 1867 
 
 " '' July 
 
 I, 
 
 [812 
 
 i( ( 
 
 ' March 
 
 26, 
 
 1867 
 
 " '' February 
 
 25, 
 
 [813 
 
 a < 
 
 ' March 
 
 29, 
 
 1867 
 
 '^ " July 
 
 29, 
 
 [813 
 
 t i i 
 
 ' February 
 
 3^ 
 
 1868 
 
 '' " March 
 
 3. 
 
 [815 
 
 ( I 
 
 'July 
 
 20, 
 
 1868 
 
 " ** February 
 
 5. 
 
 [816 
 
 (I ( 
 
 ' February 
 
 i9> 
 
 1869 
 
 *' ^* April 
 
 27, 
 
 iB>x6 
 
 i i < 
 
 * February 
 
 24, 
 
 1869 
 
 '* " April 
 
 20, 
 
 [818 
 
 ( I ( 
 
 •July 
 
 14, 
 
 1870 
 
 '* '' March 
 
 3, ^ 
 
 [819 
 
 (( ( 
 
 ' December 
 
 22, 
 
 1870 
 
 '' '• May 
 
 22, 
 
 [824 
 
 ( ( < 
 
 ' May 
 
 I, 
 
 1872 
 
 " '* February 
 
 II, ] 
 
 [825 
 
 U ( 
 
 ' June 
 
 6, 
 
 1872 
 
 '^ " May 
 
 19. 
 
 [828 
 
 ei ( 
 
 ' May 
 
 9. 
 
 1874 
 
 '^ *^ May 
 
 24, ] 
 
 [828 
 
 (e i 
 
 ' June 
 
 22, 
 
 1874 
 
 " '' May 
 
 20, ] 
 
 [830 
 
 i ( ( 
 
 ' February 
 
 s, 
 
 1875 
 
 '^ '* May 
 
 29, ] 
 
 [830 
 
 li i 
 
 ' March 
 
 3) 
 
 1875 
 
 - -July 
 
 13. ^ 
 
 [832 
 
 ( ( ( 
 
 ' July 
 
 I, 
 
 1879 
 
 '* '^ July 
 
 14, ] 
 
 [832 
 
 <( ( 
 
 ' June 
 
 14, 
 
 1880 
 
 '' '' March 
 
 2, ] 
 
 ^Z2, 
 
 n < 
 
 ' May 
 
 6, 
 
 1882 
 
 " " July 
 
 4, 1 
 
 i^Z^ 
 
 ( ( ( 
 
 ' December 
 
 23' 
 
 1882 
 
 '' '* March 
 
 3. 1 
 
 ^839 
 
 a ( 
 
 ' March 
 
 3. 
 
 1883 
 
 '' " September II, ] 
 
 [841 
 
 (( ( 
 
 ' June 
 
 10, 
 
 1890 
 
 *' '' August 
 
 30, 1 
 
 [842 
 
 H i 
 
 ' October 
 
 I, 
 
 1890 
 
 '< '< July 
 
 30. 1 
 
 846 
 
 i( i 
 
 ' August 
 
 28, 
 
 1894 
 
 '* ■-' March 
 
 3. 1 
 
 [857 
 
 
 
 
 
TABLE or CASES. 
 
 (The references are to pages of the Digest.) 
 
 A 
 
 Adams v. Bancroft 321 
 
 Allen V, U. S 156 
 
 American Net and Twine Co. v. 
 
 Worthington 322, 327 
 
 Angarica v. Bayard 197 
 
 Arnold, Constable & Co. In re.. $64. 
 
 Arnold v. U. S 327, 373 
 
 Arthur v. Butterfield 316, 327 
 
 V. Dodge 120, 188 
 
 V. Goddard 202 
 
 V. Fox 316 
 
 V. Jacoby 342 
 
 V. Lahey 321, 327 
 
 V. Moller 493 
 
 V. Morgan 188, 395 
 
 V. Susfield 318 
 
 V. Vietor 327 
 
 Astor V. Merrill 396 
 
 Auffmordt's Case 183 
 
 Auffmordt v. Hedden. ..173, 179, 182 
 
 B 
 
 Bartram v. Robertson 138 
 
 Beard v. Porter 129 
 
 Berbecker v. Robertson 323 
 
 Beuttell V. Magone 321 
 
 Bister ei al v. U. S 317, 327 
 
 Blankensteyn hi re 322 
 
 Blumenthal et at. In re 326 
 
 Borgfeldt v Erhardt 426 
 
 Boston Book Co. In re 354 
 
 Boyd's Case 318 
 
 Boyd In re 442 
 
 C 
 
 Cadwalader v. Partridge 186, 193 
 
 V, Wanamaker 324 
 
 z/. Zeh, 322, 323, 324, 327 
 
 Campbell z^. U. S 78, 192, 301 
 
 Chichester In re 185, 192 
 
 Church v.Vi. S 320 
 
 Clafflin & Co. In re 323 
 
 Collamore In re 370, 489 
 
 Collector In re 188, 189 
 
 Coltzhausen v. Nazro i, 140, 178 
 
 Crowley In re 189, 191, 324 
 
 D 
 
 Davies v. Arthur. . .186, 187, 188, 191 
 
 V. Miller 186 
 
 Debary v, Arthur 199 
 
 De Forest v. Lawrence -324 
 
 Dieckerhoff In re 357 
 
 Downing In re 320, 322 
 
 Dutcher v. Wright 185 
 
 E 
 
 Earnshaw v. Cadwalader, 42, 192, 205 
 z^. U. S 195 
 
 Erhardt v. Hahn 312 
 
 z'. Schroeder 45 
 
 V. Ullman 322 
 
 F 
 
 Fassett In re. .185, 188, 195, 196, 549 
 
 Fauche In re 186 
 
 Foot V. Arthur 461 
 
 G 
 
 Glaenzer In re 190 
 
 Goldenberg Bros. & Co. In re . .186 
 Greenleaf v. Goodrich.. 316, 321, 327 
 
 H 
 
 Hager In re 385 
 
 Hager v. Swayne 196 
 
 Hammock v. Loan Co 320 
 
 Harris v. Dennie 43, 174 
 
 Hartranft v. Meyer 316, 317 
 
 V. Oliver 226 
 
 V. Weigmann, 312, 319, 559 
 
 Hecht V. Arthur 438 
 
 Hedden z/. Merritt 162 
 
 V. Richard 324 
 
 Heinze v. Arthur 188 
 
 Henderson v.Vi. S 319 
 
 Herman v. Arthur 562 
 
 In re 195, 322, 487 
 
 V. Robertson 188 
 
 Hirzel et al v. U. S.. 491 
 
 Hollander v. Magone 320 
 
 I 
 
 lasigi V. Collector 178 
 
 J 
 
 Junge V. Hedden 316, 327 
 
 K 
 
 Kohlsaat v. Murphy 320 
 
 Kursheldt Manfg. Co. In re.ig^, 488 
 
xliv 
 
 TABLE OF CASES. 
 
 L 
 
 Legg V. Hedden 190 
 
 Liebenroth v. Robertson, 316, 317, 385 
 
 Loeb V. Hendricks 206 
 
 Louisville Warehouse Co. v. Col- 
 lector 196, 219 
 
 Lutz V. Magone 322 
 
 M 
 
 Maddock v. Magone 321, 323 
 
 Magone v. King 327 
 
 V. Luckemeyer 325 
 
 V. Rosenstein 185 
 
 Marine v. Lyon 193, 195, 196, 197 
 
 Mason v. Robertson 316, 491 
 
 Mathison In re 400 
 
 Meredith v. U. S 43 
 
 Merritt v. Cameron 133, 186 
 
 V. Welsh 320, 325 
 
 Morius V. Arthur 327 
 
 Murphy v. Arnson 314 
 
 Muser v. Magone 185 
 
 N 
 
 Napier v. Barney 42 
 
 Newman v. Arthur 322 
 
 New York Daily News v. U. S. . .481 
 
 O 
 
 Oberteuffer v. Robertson 185 
 
 Oelberman v. Merritt 182, 185 
 
 Origet V. Hedden 45, 179, 183 
 
 P 
 
 Passavant v. U. S., 
 
 174, 183, 185, 195, 196 
 
 Paturel v. Robertson 539 
 
 Phelps V. Siegfried 165 
 
 Powers V. Barney 321 
 
 Presson v. Russell 188 
 
 R 
 
 Rice V. U. S 319, 320 
 
 Robertson v. Bradbury 49, 201 
 
 V. Downing 133, 189 
 
 V. Frank 173, 185 
 
 V. Gerden 325 
 
 V. Glendenning. .318, 327 
 
 V. Oelschlaeger 518 
 
 V. Salomon 222, 323 
 
 Roseman v. Hedden 322 
 
 S 
 
 Salmon v. Arthur 317 
 
 Sampson v. Peaslee 174 
 
 Saltonstall v. Birtwell 193 
 
 V. Russell 185 
 
 Schefer In re 183 
 
 Schell's Ex'r v. Fauch6, 133, 187, 188 
 Schiefer v. Wood 324 
 
 Schilling In re 320 
 
 Schmidt In re ■ 61 
 
 Schmidt z/. Badger 199 
 
 Schoenfeld v. Hendricks 185, 206 
 
 Schoverling In re 324 
 
 Seeberger v. Cahn 316 
 
 V. Castro 196, 312 
 
 V. Farwell 325 
 
 V. Schlesinger 318, 323 
 
 V. Schweyer. .62, 143, 202 
 
 Sheldon v. U. S 312 
 
 Sheets v. Sheldon 185 
 
 Slattery In re , 200 
 
 Smythe v. Fisk 324 
 
 Standard Varnish Works li. U. S..312 
 Stern hi re 337 
 
 T 
 
 Toplitz V. Hedden 323 
 
 Townsend In re 525 
 
 Tutton V. Viti 343 
 
 Two Hundred Chests of Tea 324 
 
 U 
 
 United States v. Allen 156 
 
 V. Auffmordt 29 
 
 V. Bache 204, 205 
 
 V. Bowen 120 
 
 V. Clafflin 321, 322 
 
 V. Davis.. 197, 319, 327 
 
 V. George 43 
 
 z'. Hopewell. .196, 219 
 
 V. Jahn 80, 203 
 
 V. Klingenberg, 
 
 162, 185, 192, 196 
 
 V. Legget 199 
 
 V. Manassee 317 
 
 V. Perkins, et al. . , 189 
 
 V. Rheims 327 
 
 V. Schovelling,322,325 
 V. Seventy-six pack- 
 ages 321 
 
 V. Sixty-seven pack- 
 ages 209 
 
 7>. Wotton 322 
 
 V 
 
 Van Blankensteyn In re 195, 322 
 
 Vietor v. Arthur 120 
 
 Von Coltzhausen v. Nazro, i, 140, 178 
 
 W 
 
 Walker v. Seeberger 324 
 
 Warren v. Peaslee 188 
 
 Westroy v. U. S 185 
 
 Worthington v. Abbott 322 
 
 Wy man In re 196 
 
 Z 
 
 Zucker v. Magone 327 
 
A DIQEST 
 
 OF THE 
 
 UNITED STATES TARIFF 
 
 AND 
 
 OTJSTOlvdIS Xj^^"^^;7^S 
 
 COLLECTION OF DUTIES UPON IMPORTS. 
 
 (Title 34— Revised Statutes— Chapter 4.) 
 
 ENTRY OF MERCHANDISE. 
 
 Definition of Word "Merchandise." 
 
 Sec. 2766. The word " merchandise/' as used in this 
 Title, may include goods, wares, and chattels of every 
 description capable of being imported, • 
 
 1. The \.Q.rn\ '' merchandise'' is ordinarily construed to mean 
 any article which is the object of commerce, or may be bought or 
 sold in trade (Cotzhausen vs, Nazro, 107 U. S. 215) and the Tariff 
 Laws accordingly apply to all articles imported from foreign 
 countries (G. A. 1915). 
 
 2. The hull, tackle, apparel and sea-stores of a foreign vessel, 
 wrecked or condemned on the shores of the United States (T. D. 
 SS^j 563, 566, 2188, 7064, 7807, 13096,) or of an American vessel, 
 wrecked in foreign waters and brought back to the owners in the 
 United States, are not regarded as importations of goods, wares 
 or merchandise. If in the latter case they are sold abroad, and 
 the purchaser returns them to the United States, they become 
 merchandise (T. D. 4327, 11582, 15096). Kentledge used as ballast 
 on a vessel wrecked is not part of Equipment, and is treated as 
 merchandise upon importation (T. D. 2082). See title ** Wrecked 
 Goods " and ** Vessels " in the Schedule of Duties. 
 
 3. An anchor lost by a foreign vessel, in foreign port, and after- 
 wards recovered and returned to the same vessel, while in an 
 
C C f 5 
 
 « " «*• •;.», 
 
 2 Title 34— REVISED STATUTES— Ch. 4. 
 
 American Port, was held *' not to be an importation " (T.D. 13779). 
 What constitutes an importation, see G. A. 2906. 
 
 4. Goods which arrive in a worthless condition, " although not 
 merchandise" should be abandoned under the provisions of Section 
 23, Act June 10, 1890 {post) in order to have the duties refunded 
 (T. D. 14671, 9719, G. A. 656, 910). 
 
 5. Samples and Ballast, if reported by the Appraiser to be of no 
 commercial value, are not merchandise (T. D. 4828, G. A. 1915, 
 1253). See " Samples " and " Ballast " in the Schedule of Duties, 
 
 6. A patent deed, or English internal-revenue stamps imported 
 for the purpose of being attached to articles produced in this 
 country, before being shipped to England, are not fnerchandise 
 (T. D. 2751, 7223). 
 
 Defliiition of word "Port." 
 
 Sec. 2767. The word ''port," as used in this Title, 
 may include any place from which merchandise can be 
 shipped for importation, or at which merchandise can be 
 imported. 
 
 A port is a place within a collection district where there is 
 a Custom House, and where customs officers are stationed, and 
 where vessels may lawfully clear and enter. The mere at rival of 
 a vessel within a collection district, does not constitute an arrival 
 at the port of entry, which only includes as much of the water 
 adjacent to a city, as is usually occupied by vessels discharging or 
 receiving their cargoes or lying at anchor and waiting for that 
 purpose (T. D. 9041). 
 
 For lists of Customs Districts and Ports of entry and delivery, 
 see Appendix. 
 
 Definition of word "Master." 
 
 Sec. 2768. The word '^ master," as used in this Title, 
 may include any person having the chief charge or com- 
 mand of the employment and navigation of a vessel. 
 
 Departure from prescribed forms. 
 
 Sec. 2769. In cases where the forms of official docu- 
 ments, as prescribed by this Title, shall be. substantially 
 complied with and observed, according to the true intent 
 thereof, no penalty or forfeiture shall be incurred by a 
 deviation therefrom. 
 
 Wliere vessels from foreign ports may enter and unlade. 
 
 Sec. 2770. It shall not be lawful to make entry of any 
 vessel which shall arrive within the United States, from 
 any. foreign port, or of the cargo on board such vessel, 
 elsewhere than at one of the ports of entry designated in 
 chapter one of this Title ; nor to unlade the cargo, or any 
 part thereof, elsewhere than at one of the ports of delivery 
 therein designated, except that every port of entry shall 
 be also a port of delivery. This section shall not prevent 
 the master or commander of any vessel from making entry 
 with the collector of any district in which such vessel may 
 
ENTRY OF MERCHANDISE. 3 
 
 be owned, or from which she may have sailed on the 
 voyage from which she shall then have returned. {See 
 §29, Act June 26, 1884) 
 
 Where foreign vessels may enter and unlade. 
 
 Sec. 2771. Vessels which are not vessels of the United 
 States shall be admitted to unlade only at ports of entry 
 established by law ; and no such vessel shall be admitted" 
 to make entry in any other district than in the one in 
 which she shall be admitted to unlade. {See §29, Act 
 June 26, 1884.) 
 
 Where vessels bound to ports of delivery only may enter. 
 
 Sec. 2772. The master of every vessel bound to a port 
 of delivery only, in any district, shall first come to at the 
 port of entry of such district, with his vessel, and there 
 make report and entry in writing, and pay all duties 
 required by law, port fees and charges, before such vessels 
 shall proceed to her port of delivery. Any master of a 
 vessel who shall proceed to a port of delivery contrary to 
 such directions shall be liable to a penalty of five hundred 
 dollars, to be recovered with costs of suits. 
 
 Penalty for departing from port of arrival before making a 
 report or entry. 
 
 Sec. 2773. If any vessel, having arriyed within the 
 limits of any collection district, from any foreign port, 
 departs, or attempts to depart from the same, unless to 
 proceed on her way to some more interior district to which 
 she may be bound, before report or entry shall have been 
 made by the master with the collector of some district, the 
 master shall be liable to a penalty of four hundred dollars; 
 and any collector, naval officer, surveyor, or commander 
 of any revenue-cutter may cause such vessel to be arrested 
 and brought back to the most convenient port of the 
 United States. If, however, it is made to appear by the 
 oath of the master, and of the person next in command, or 
 by other sufficient proof to the satisfaction of the collector 
 of the district within which such vessel shall afterwards 
 come, or to the satisfaction of the court in which the 
 prosecution for such penalty. may be had, that the departure 
 or attempt to depart was occasioned by stress of weather, 
 pursuit or duress of enemies, or other necessity, the penalty 
 imposed by this section shall not be incurred. 
 
 For a construction of this section respecting report and entry of 
 vessels from foreign ports, see T. D. 3350. 
 
 Masters to make report on arrival of vessel. 
 
 Sec. 2774. Within twenty-four hours after the arrival 
 of any vessel, from any foreign port, at any port of the 
 
4 TITI.E 34— REVISED STATUTES— Ch. 4. 
 
 United States established by law, at which an officer of 
 the customs reside, or within any harbor, inlet, or creek 
 thereof, if the hours of business at the office of the chief 
 officer of the customs at such port will permit, or as soon 
 thereafter as such hours will permit, the master shall repair 
 to such office, and make report to the chief officer, of the 
 arrival of the vessel ; and he shall, within forty-eight hours 
 after such arrival, make a further report in writing, to the 
 collector of the district, which report shall be in the form, 
 and shall contain all the particulars required to be inserted 
 in, and verified like, a manifest. Every master who shall 
 neglect or omit to make either of such reports and declar- 
 ations, or to verify any such declaration as required, or 
 shall not fullj^ comply with the true intent and meaning of 
 this section, shall, for each offense, be liable to a penaly of 
 one thousand dollars. (See §§2806-2811 and Act June 
 5, 1894, post.) 
 
 1. DeHvery of the manifest to proper customs officer is the 
 " report of the arrival of the vessel,'" and the master's entry of 
 vessel at custom house is the '' further report in writing'" (T. D. 
 3350.) 
 
 2. The 'forty-eight hours'" begins immediately upon arrival of 
 the vessel, Sundays are excluded (T. D. 4107). 
 
 3. A voluntary payment of fine may be accepted in lieu of prose- 
 cution (T. D. 7399). 
 
 Special Report of Spirits and Wines. 
 
 Sec. 2775. The master of any vessel having on board 
 distilled spirits, or wines, shall, within forty-eight hours 
 after his arrival, whether the same be at the first port of 
 arrival of such vessel or not, in addition to the require- 
 ments of the preceding section, report in writing to the 
 surveyor or officer acting as inspector of the revenue of the 
 port at which he has arrived, the foreign port from which 
 he last sailed, the name of his vessel, his own name, the 
 tonnage and denomination of such vessel, and to what 
 nation belonging, together with the quantity and kinds of 
 spirits and wines, on board of the vessel, particularizing 
 the number of casks, vessels, cases, or other packages 
 containing the same, with their marks and numbers, as also 
 the quantity and kinds of spirits and wines, on board such 
 vessel as sea-stores, and in default thereof he shall be liable 
 to a penalty of five hundred dollars, and any spirits omitted 
 to be reported shall be forfeited. {See §2808). 
 
 Exception as to goods destined for foreign port— Vessels 
 may proceed to other points to unlade bulky articles. 
 
 Sec. 2776. Any vessel may proceed with any merchan- 
 dise brought in her, and, in the manifest delivered to the 
 collector of the customs, reported as destined for any 
 
ENTRY OF MERCHANDISE. 5 
 
 foreign port, from the district within which such vessel 
 shall first arrive to such foreign port without paying or 
 securing the payment of any duties upon such merchan- 
 dise as shall be actually re-exported in the vessel. But 
 the manifest so declaring to re-export such merchandise 
 shall be delivered to such collector within forty-eight 
 hours after the arrival of the vessel. And the master of 
 such vessel shall give bond as required by the next section. 
 
 Amended by Act June 26, 1884, Section 29, by adding 
 the following: 
 
 Provided, That vessels arriving at a port of entry, in the 
 United States, laden with coal, salt, railroad iron, and 
 other like articles in bulk, may proceed to places within 
 that collection district to be specially designated by the 
 Secretary of the Treasury, by general regulations or other- 
 wise, under the superintendence of customs officers, at the 
 expense of the parties interested, for the purpose of unlad- 
 ing cargoes of the character before mentioned. 
 
 (T. D. 9982, 12765, 13254, 13420.) 
 
 Applications for privileges of this section will be reported by 
 Collector to the Department for instruction. Telegraph expense 
 to be paid by applicant (T. D. 6424), 
 
 The expense to be paid by the parties interested includes mile- 
 age of customs officers to place of discharge, board and per diem 
 compensation (G. A. 2837). 
 
 Bond before proceeding to foreign port. 
 
 Sec. 2777. The master of any vessel so destined for a 
 foreign port shall give bond, with one or more surities, 
 in a sum equal to the amount of the duties upon the 
 merchandise, as the same shall be estimated by the col- 
 lector and naval officer of the port where the report shall 
 be made, to the satisfaction of the collector, with condition 
 that the merchandise, or any part thereof, shall not be 
 landed within the United States, unless due entry thereof 
 shall have been first made and the duties thereon paid, 
 according to law. Such bond shall be taken for the same 
 period, and canceled in like manner, as a bond given for 
 obtaining drawback of duties No such bond shall be 
 required in respect to merchandise on board of any vessel 
 which has put into the United States from a necessity, 
 shown as prescribed in section twenty-seven hundred and 
 seventy-thiee. {See §§3043-3047, 3049-) 
 
 Dnty of Collector as to siicli Bond. 
 
 Sec. 2778. The collector receiving any bond conditioned 
 for the pajmient of duties upon merchandise reported as 
 destined for a foreign port, in case the same shall be landed 
 within the United States, or any other bonds taken upon 
 the exportation of merchandise entitled to drawback, shall 
 
6 Title 34— REVISED STATUTES~Ch. 4. 
 
 immediately after the time when by the conditions of the 
 same they ought to be canceled, put the .same in suit, 
 provided the proof of the occurrence of such a necessity as 
 excuses a landing of such goods within the United States 
 has not been produced, or further time granted therefor by 
 the Secretary of the Treasury. {See Act June 20, 1876, 
 post. ) 
 
 Vessels may proceed to other Districts. ' 
 
 Sec. 2779. Any vessel in which any merchandise is 
 brought into the United States from any foreign port, and 
 which is specified in the manifest verified before the col- 
 lector of the port in which such vessel first arrives, to be 
 destined for other districts, may proceed with the same 
 from district to district within the United States, in order 
 to the landing or delivery thereof ; and the duties on such 
 of the merchandise only as shall be landed in any district 
 shall be paid within such district. {See §2808.) 
 
 Copy of report and manifest, with Collector's Certificate before 
 proceeding to another district. 
 
 Sec. 2780. Before any vessel departs from the district 
 in which she shall first arrive for another district, provided 
 such departure is not within forty-eight hours after her 
 arrival within such district, with merchandise brought in 
 such vessel from a foreign port on which the duties have 
 not paid, the master shall obtain from the collector of the 
 district from which she is about to depart, who is hereby 
 required to grant the same, a copy of the report and mani- 
 fest made by such master, certified by the collector, to 
 which copy shall be annexed a certificate of the quantity 
 and particulars of the merchandise which appears to him 
 to have been landed within his district, or of the quantity 
 and particulars of the merchandise which remains on board 
 and upon which the duties are to be paid in some other 
 district. 
 
 Report or entry in other Districts prescribed. 
 
 Sec. 2781. Within twenty-four hours after the arrival of 
 such vessel within any other district, the master shall 
 make report or entry to or with the collector of such other 
 district, producing and showing the certified copy of his 
 first report, together with a certificate from each collector 
 of any other district within which any of the merchandise, 
 brought in such vessel, has been landed, of the quantity 
 and particulars of such merchandise as has been landed in 
 each district respectively. 
 
 Bond upon proceeding to another District. 
 
 Sec. 2782. The master shall, however, first give bond, 
 with one or more sureties, to the satisfaction of the col- 
 
ENTRY OF MERCHANDISE. 7 
 
 lector ot the district within which the vessel first arrives, 
 in a sum equal to the amount of the duties on the residue 
 of the merchandise, according to such estimate as the col- 
 lector shall form thereof, with condition that the residue of 
 such merchandise shall be duly entered and delivered in 
 another district for which the same has been reported to 
 be destined. _ 
 
 Cancellation of Bond. 
 
 Sec. 2783. The bond shall be canceled or discharged 
 within six calendar months from the date thereof, by the 
 production of certificates from the collectors of the districts 
 for which the merchandise has been reported, showdng the 
 due entry and delivery of the merchandise in isuch districts, 
 or upon due proof to the satisfaction of the collector by 
 whom the bond was taken, and to the naval officer of the 
 port, if any, that such entry and delivery were prevented 
 by some unavoidable accident or casualty, and if the whole 
 or any part of the merchandise has not been lost, that it 
 has been duly entered and delivered within the United 
 States. 
 
 Penalty for omitting- to procure certificate. 
 
 Sec. 2784. If the master of any such vessel fails by his 
 neglect or fault to obtain the copy of his report from the col- 
 lector of the district from which he is about to depart, or 
 any certificate which he ought to obtain, or neglects to 
 exhibit the same to the collector of any other district to 
 which the vessel afterwards proceeds, within the time for 
 that purpose allowed, he shall be liable to a penalty, for 
 every such neglect or omission, of five hundred dollars. 
 
 Entry of the Merchandise and by whom. 
 
 Sec. 2785. The owner or consignee of any merchandise 
 on board of any such vessel, or, in case of his absence or 
 sickness, his known agent or factor in his name, shall, 
 within fifteen days after the report of the master to the 
 collector of the district for which such merchandise shall 
 be destined make entry thereof in writing with the col- 
 lector, and shall in such entry specify the name of the 
 vessel and of her master, in which, and the port or place 
 from which such merchandise was imported, the particular 
 marks, numbers, denomination, and prime cost, including 
 charges of each particular package or parcel whereof the 
 entry shall consist, or, if in bulk, the quantity, quality, and 
 prime cost, including charges thereof, particularly specify- 
 ing the species of money in which the invoices thereof are 
 made out. Such entry shall be subscribed by the person 
 making it, if the owner or consignee, in his own name, or, 
 if another person, in his name as agent or factor, for the 
 owner or consignee. The person making such entry shall 
 
8 TiTLK 34— REVISED STATUTES— Ch. 4. 
 
 also produce to the collector and naval officer, if any, the 
 original invoices of the merchandise, or other documents 
 received in lieu thereof, or concerning the same, in the 
 same state in which they were received, with the bills of 
 lading for the same; which invoices shall be signed by the 
 persons in the offices of the collector and naval officer who 
 have compared and examined them. (See §§i, 29, Act 
 June 10, 1890; §§2788, 3058, 3097, R. 5. and Act May i, 
 1876, post.) 
 
 Verification of Entry. 
 
 Sec. 2786. The entries to be made by any importer, 
 consignee, or agent, under the preceding section, shall be 
 verified by the oath of the person making the same. (See 
 §5 Act Jtme 10, 1890. post.) 
 
 Bond required wlien Agent makes entry. 
 
 Sec. 2787. Whenever any entry is made with the col- 
 lector of any district, of merchandise imported into the 
 United States subject to duty, by any agent, factor, or per- 
 son, other than the person to whom it belongs, or to whom 
 it is ultimately consigned, the collector shall take a bond 
 with surety from such agent, factor, or person, in the penal 
 sum of one thousand dollars, with condition that the actual 
 owner or consignee of such merchandise shall deliver to 
 the collector a full and correct account of the merchandise 
 imported by him, or for him on his own account, or con- 
 signed to his care, in the same manner and form as required 
 in respect to an entry previous to the landing of mer- 
 chandise; which account shall be verified by a like oath, 
 as in the case of an entry, to be taken and subscribed 
 before any judge of the United States, or the judge of any 
 court of record of a State, or before any collector of the 
 customs. In case of the payment of the duties at the time 
 of entry, by any factor or agent, on the merchandise 
 entered by him, the condition of the bond shall be to pro- 
 duce the accountof the proper owner, or consignee, verified 
 in manner as before directed, within ninety days from the 
 date of such bond. (See Act June 10, 1890, post.) 
 
 No entry of goods by an attorney of a firm can be made without 
 requiring bond to produce the owner's oath (T. D. 7018). 
 
 The provisions of this section should be enforced whenever an 
 entry is made on bill of lading consigned to any person other than 
 the actual owner or ultimate consignee of the goods (T. D. 12412 
 see "Real and pretended consignee" note 4 to Sec. i, Act June 
 10, 1890, post.) 
 
 Entry when particulars are unknown. 
 
 Sec. 2788. Where the particulars of any merchandise 
 are unknown, in lieu of the entry prescribed by section 
 twenty-seven hundred and eighty-five, an entry thereof 
 
ENTRY OF MERCHANDISE. 9 
 
 shall be made and received according to the circumstances 
 of the case; the party making the same declaring upon 
 oath all that he knows or believes concerning the quality 
 and particulars of the merchandise, and that he has no 
 other knowledge or information concerning the same. 
 {See Act June lo, 1890, post.) 
 
 Custody of merchandise when invoice. &c., imperfect. 
 
 Sec. 2789. Whenever an entry of merchandise is im- 
 perfect, for want of invoices, bills of lading, or for any 
 other cause, the collector shall take the merchandise into 
 his custody, until the quantity, quality, or value thereof, 
 as the case may require, can be ascertained. {See Act 
 yiine 10, iSgo, post, and §2926 i?. S.) 
 
 Invoice quantity of merchandise must all be covered by entry, 
 a certain portion cannot be entered and the remainder left as un- 
 claimed (T. D. 7552, 7584). 
 
 Vessel's papers to be deposited with the Collector. 
 
 Sec. 2790. The register, or other document in lieu 
 thereof, together with the clearance and other papers 
 granted by the officers of the customs to a vessel at her 
 departure from the port from whence she may have 
 arrived, Mediterranean passports excepted, shall previous 
 to entry be produced to the collector with whom such entry 
 is to be made, and shall remain in his office; and on the 
 clearance of such vessel the register and other documents 
 shall be returned to the master or owner of such vessel. 
 
 Public vessels need not enter. 
 
 Sec. 2791. It shall not be necessary for the master of 
 any vessel of war, or of any vessel employed by any 
 prince, or State, as a public packet for the conveyance of 
 letters and dispatches, and not permitted by the laws of 
 such prince or State to be employed in the transportation 
 of merchandise, in the way of trade, to make report and 
 entry. 
 
 Ferry-boats need not enter. 
 
 Sec. 2792. Vessels used exclusively as ferry-boats carry" 
 ing passengers, baggage, and merchandise, shall not be 
 required to enter and clear, nor shall the masters of such 
 vessels be required to present manifests, or to pay entrance 
 or clearance fees, or fees for receiving or certifying mani- 
 fests, but they shall, upon arrival in the United States, be 
 required to report such baggage and merchandise to the 
 proper officer of the customs according to law. 
 
 Certain vessels exempted from fees and tonnage tax. 
 
 Sec. 2793. Enrolled or licensed vessels engaged in the 
 foreign and coasting trade on the northern, northeastern 
 
10 Title 34— REVISED STATUTES— Ch. 4. 
 
 and northwestern frontiers of the United States, departing 
 from or arriving at a port in one district to or from a port 
 in another district, and also touching at intermediate 
 foreign ports, shall not thereby become liable to the pay- 
 ment of entry and clearance fees, or tonnage tax, as if 
 from or to foreign ports; but such vessels shall, notwith- 
 standing, be required to enter and clear. {See §3116.) 
 
 Importer to make separate entry of Spirits and Wines. 
 
 Sec. 2794. Every importer of distilled spirits or wines, 
 or persons to whom distilled spirits or wines are consigned, 
 shall make a separate and additional entry thereof, speci- 
 fying the name of the vessel, and her master, in which, 
 and the place from which, such spirits or wines were 
 imported, together with the quantity and quality thereof, 
 and a particular detail of the casks or receptacles contain- 
 ing the same, with their marks and numbers; such entry 
 shall be subsciibed by the person making the same, for 
 himself, or in behalf of the person for whom such entry is 
 made, and shall be certified by the collector, before whom 
 it is made, as a true copy, and conformable to the general 
 entry before directed, in respect to all distilled spirits and 
 wines therein contained; such entry thus certified shall be 
 transmitted to the surveyor or officer acting as inspector of 
 the revenue for the port where it is intended to commence 
 the delivery of such spirits or wines. 
 
 Sea-Stores to be specified. 
 
 Sec. 2795. In order to ascertain what articles ought to 
 be exempt from duty as the sea-stores of a vessel, the 
 master shall particularly specify the articles, in the report 
 or manifest to be by him made, designating them as the 
 sea-stores of such vessel; and in the oath to be taken by 
 such master, on making such report, he shall declare that 
 the articles so specified as sea-stores are truly such, and 
 are not intended by way of merchandise or for sale; where- 
 upon the articles shall be free from duty. {See §2796.) 
 
 Collection of duty on excess of Sea-stores. 
 
 Sec. 2796. Whenever it appears to the collector to whom 
 a report and manifest of sea-stores are delivered, together 
 with the naval officer, where there is one, or alone, where 
 there is no naval officer, that the quantities of the articles, 
 or any part thereof, reported as sea stores, are excessive, 
 the collector, jointly with the naval officer, or alone, as the 
 case may be, may in his discretion estimate the amount of 
 the duty on such excess; which shall be forthwith paid by 
 the master, to the collector, on pain of forfeiting the value 
 of such excess. {See §§2798, 31 11, 31 13.) 
 
 I. The collector or other chief officer of the customs must alone 
 determine whether the quantity is excessive or not, and the 
 
ENTRY OF MERCHANDISE. 11 
 
 amount of duty upon any excess, and their decision is not subject 
 to protest (T. D. 1120, 4130, 7270, 9897, 9927.). 
 
 2. Surplus sea-stores must pay duty and cannot be sealed up on 
 board until the vessel sails to avoid duty' (T. D. 4438). If landed 
 they must pay duty and be entered for immediate consumption, 
 and. not for warehouse (T. D. 7697). They cannot be transferred 
 to another vessel, except when having been withdrawn from bond, 
 they may be transferred from a vessel of the United States, no 
 longer employed, to a vessel of the United States of the same line 
 in active service in the foreign trade (T. U. 3501, 8314, 9897, 11301), 
 and they cannot be re-exported without payment of duty (T. D. 
 9927-) 
 
 3. Articles of sea-stores as are of domestic production or manu- 
 facture are exempt from duty, upon evidence satisfactory to the 
 collector, without the usual evidence required relating to reim- 
 portations of domestic articles under provisions of paragraph 387 
 of Act August 28, 1894 (T. D. 4544.) 
 
 4. Sea stores of a vessfel of the United States are dutiable on 
 her changing from the foreign to the coasting trade (T. D. 4420.) 
 
 5. Where duty has been paid on sea-stores, and they are bought 
 by another vessel and again imported, they must pay duty (T. D. 
 8314.) 
 
 6. Cigars, in reasonable quantity, less than the amount restricted 
 as a legal importation by section 2804 {post) may be entered as 
 ship's stores (T. D. 331, 8091, 8318), but for any excessive quantity 
 duties or a fine equal to the duty, must be demanded according 
 as the excess shall or shall not be sufficient to constitute a legal 
 importation under section 2804 (T. D. 8318). 
 
 When sea-stores are forfeited. 
 
 Sec. 2797. If any other or greater quantity of articles 
 are found on board such vessel as sea-stores than are 
 specified in an entry of sea-stores, or if any of the articles 
 are landed without a permit first obtained from the col- 
 lector, and naval officer if any, for that purpose, all such 
 articles as are not included in the report or manifest by the 
 master, and all which are landed without a permit, shall 
 be forfeited, and may be seized ; and the master shall 
 moreQver be liable to a penalty of treble the value of the 
 articles omitted or landed. {^See §2796.) 
 
 Steam- Vessels may retain Coal on Board. 
 
 Sec. 2798. The master of any vessel propelled by steam, 
 arriving at any port in the United States, may retaiu all 
 the coal such vessels may have on board at the time of her 
 arrival, and may proceed with such coal to a foreign port, 
 without being required to land the same in the United 
 States or to pay any duty thereon. 
 
 I. Paragraph 441, Act Aug. 28, 1894, makes coal-stores of Amer- 
 ican vessels free if not unloaded, and this section allows any 
 steam vessel, foreign or domestic, to retain all coal on board free, 
 and no enquiry is required whether or not the quantity is excessive 
 (T. D. 12185, 12188, 14476); but any coal regularly consigned to 
 parties in the United States and retained on bond, is dutiable 
 (T. D. 4935), and any coal becomes dutiable if landed (T. D. 6725). 
 
12 Title 34— REVISED STATUTES— Ch. 4. 
 
 Entry of Baggage and Tools of Trade. 
 
 Sec. 2799. In order to ascertain what articles ought to 
 be exempted as the -wearing apparel, and other personal 
 baggage, and the tools or implements of a mechanical 
 trade only, of persons who arrive in the United States, 
 due entry thereof, as of other merchandise, but separate 
 and distinct from that of any other merchandise, imported 
 from a foreign port, shall be made with the collector of 
 the district in which the articles are intended to be landed 
 by the owner thereof, or his agent, expressing the persons 
 by whom or for whom such entry is made, and particu- 
 larizing the several packages, and their contents, with 
 their marks and numbers; and the person who shall make 
 the entry shall take and subscribe an oath before the 
 collector, declaring that the entry subscribed by him and 
 to which the oath is annexed contains, to the best of his 
 knowledge and belief, a just and true account of the con- 
 tents of the several packages mentioned in the entry, 
 specifying the name of the vessel, of her master, and of 
 the port from which she has arrived; and that such pack- 
 ages contain no merchandise whatever other than wearing 
 apparel, personal baggage, or, as the case may be, tools of 
 trade, specifying it; that they are all the property of a 
 person named who has arrived, or is shortly expected to 
 arrive in the United States, and are not directly or indi- 
 rectly imported for any other or intended for sale. 
 
 Sec. 2800. Whenever the person making entry of any 
 articles as wearing apparel, personal baggage, tools, or 
 implements, is not the owner of them, he shall give bond 
 with one or more sureties, to the satisfaction of the col- 
 lector, in a sum equal to the duties on like articles imported 
 subject to the duty, upon the condition that the owner of 
 the articles shall, within one year, personally make an oath 
 such as is prescribed in the preceding section. 
 
 Sec. 2801. On compliance with the two preceding sec- 
 tions, and not otherwise, a permit shall be granted for 
 landing such articles. But whenever the collector and the 
 naval officer, if any, think proper, they may direct the 
 baggage of any person arriving within the United States 
 to be examined by the surveyor of the port, or by an 
 inspector of the customs, who shall make a return of the 
 same; and if any articles are contained therein which in 
 their opinion ought not to be exempted from duty, due 
 entry of them shall be made and the duties thereon paid. 
 
 Sec. 2802. Whenever any article subject to duty is 
 found in the baggage of any person arriving within the 
 United States, which was not, at the time of making 
 entry for such baggage, mentioned to the collector before 
 
ENTRY OF MERCHANDISE. 13 
 
 whom such entry was made, by the person making entry, 
 such article shall be forfeited, and the person in whose 
 baggage it is found shall be liable to a penalty of treble 
 the value of such article. 
 
 See title ''Effects" and notes in Schedule of Duties, §3100 et 
 seq, Revised Statutes: §9, Act Ju7ie 10, 1890, /'c>5'/ and T. E). 13270, 
 13387, 13399, 13997)- 
 
 1. Dutiable merchandise in passengers baggage exceeding 
 $500 in value must be entered at the Custom House. If under 
 that amount may be informally entered at place of landing 
 (Reg. 1892, article 354). 
 
 2. Passengers dissatisfied with the assessment of duty, have the 
 right to file protest (T. D. 11762.) Duty will, however, be refunded 
 if the articles are subsequently found entitled to free entry, 
 whether protest was filed or not (T. D. 1983). 
 
 3. Where personal effects are packed or mingled with dutiable 
 goods, the forfeiture does not include the personal effects (T. D. 
 7344). 
 
 4. Where the goods are actually in transit to a foreign country, 
 they are not liable to seizure (T. D. 15106). 
 
 Baggage in Transit to a Foreign Country. 
 
 Sec. 2803. Any baggage or personal effects arriving in 
 the United States, in transit to any foreign country, may 
 be delivered by the parties having it in charge to the 
 collector of the proper district, to be by him retained with- 
 out the payment or exaction of any import duty, and to 
 be delivered to such parties on their departure for their 
 foreign destination, under such rules, regulations, and 
 fees as the Secretary of the Treasury may prescribe. {^See 
 §28, Act June lo, 1890, post). 
 
 Cigars.— Restrictions upon Importation. 
 
 Sec. 2804. As amended by §26, Act Aug. 28, 1894, so as 
 to read, No cigars shall be imported unless the same are 
 packed in boxes of not more than five hundred cigars in 
 each box ; and no entry of any imported cigars shall be 
 allowed of less quantity than three thousand in a single 
 package; and all cigars on importation shall be placed in 
 public store or bonded warehouse, and shall not be removed 
 therefrom until the same shall have been inspected and a 
 stamp affixed to each box indicating such inspection, and 
 also a serial number to be recorded in the custom house. 
 And the Secretary of the Treasury is hereby authorized to 
 provide the requisite stamps, and to make all necessary 
 regulations for carrying the above provisions of law into 
 effect. {See §3402 R, S, and%i2, Act Oct. i, 1890.) 
 
 I. "Three thousand in a single package" means a package to 
 prevent secret removal of any portion. Boxes of cigars tied 
 together with twine does not comply with the statute, and should 
 not be admitted to entry (T. D. 3141). Cigarettes and Cheroots 
 are to be treated as subject on importation to all the provisions 
 
14 Title 34— REVISED STATUTES— Ch. 4. 
 
 of the statute (T. D. 1306, 11131). Illegal quantities are forfeited 
 absolutely when imported ^nowtng-fy ; when imported ignorantly 
 they are also forfeited, which is usually remitted upon payment 
 of a fine equal to duty (T. D. 7462, 8014, 8184, 8318, 11315). Small 
 quantities as "samples " are also subject to forfeiture (T. D. 7466, 
 7587). But a less quantity than restricted by the statute may be 
 entered on the manifest as sea-stores (T. D. 331, 8091). 
 
 2. A passenger may bring in free of duty not over fifty cigars. 
 This is restricted on the frontiers to bona fide passengers crossing 
 about twice a year (T. D. 6841, 91 19). 
 
 3. Cigars in transit may be entered in bond for export irre- 
 spective of the quantity (T. D. 588, 2174, 7342). 
 
 4. Duty must be assessed upon the actual weight of the cigars, 
 and not regulated by " brands of a standard weight " (T. D. 8888). 
 No allowance in weight is made for dampness or moisture (T. D. 
 8650). 
 
 5. Reimported cigars manufactured in the United States, are 
 subject to duty equal to the internal revenue tax (T. D. 5055). 
 
 6. Stamps for cigars arriving under immediate transportation 
 entries should have inserted name of vessel or railroad, date of 
 inspection and name of inspecting officer (T. D. 10381). 
 
 7. Overweight Cigarettes must he stamped with internal revenue 
 cigar stamps (T. D. 9813). Packages of fifteen cigarettes each 
 cannot be withdrawn for consumption without being repacked into 
 packages of 10, 20, 50 or 100 cigarettes each. A combination of 
 packages may be permitted if the resulting package contains under 
 one stamp the legal number of cigarettes (T. D. 8237, 8734). 
 
 8. Cigars cannot be imported through the mails from Mexico 
 under the postal convention (T. D. 9216). 
 
 For regulations as to stamping and weighing, see T. D. 15362, 
 15293, 15572. 
 
 Oaths, before whom taken. 
 
 Sec. 2805. All oaths to be taken upon making of any 
 of the reports or entries, or respecting any of the acts 
 mentioned in this chapter, whether by a master of any 
 vessel, or the owner or consignee of any merchandise, his 
 factor or agent, or by any other person, shall be adminis- 
 tered by the coUedtor, or oflScer to or with whom the report 
 or entry is made, and shall be reduced to writing, and sub- 
 scribed by the person taking and by the person adminis- 
 tering the oath. {See §§4, 5, 16 and 22, Act jfune 10, 1890, 
 Act September 30, 1890, and Act June 5, 1894, post.) 
 
 Manifests of Car^o of Vessels— What to contain— and Vessels 
 entered "for orders." 
 
 Sec. 2806. No merchandise shall be brought into the 
 United States, from any foreign port, in any vessel unless 
 the master has on board manifests in writing of the cargo, 
 signed by such master. {See §2774.) 
 
 Sec. 2807. As amended by the Act of June 3, 1892, 
 every manifest required by the preceding section shall 
 contain: 
 
 First. The name of the ports where the merchandise in 
 such manifests mentioned were taken on board, and the 
 
ENTRY OF MERCHANDISE. 15 
 
 ports within the United States for which the same are 
 destined; particularly noting the merchandise destined for 
 each port respectively. 
 
 Provided, however. That the master of a vessel laden 
 exclusively either with sugar, coal, salt, hides, dyewoods, 
 wool, or jute butts, consigned to one consignee, arriving at 
 a port for orders, may be permitted to destine such cargo 
 or determine its disposition "for orders,"' upon entering 
 the vessel at the custom-house, and, within fifteen days 
 afterwards and before the unloading of any part of the 
 cargo, to amend the manifest by designating the actual 
 port of discharge of such cargo: Provided further, That 
 in the event of failure to designate the port of discharge 
 within fifteen days such cargo must be discharged at the 
 port where the vessal entered. 
 
 Second. The name, description, and build of the vessel; 
 the true admeasurement or tonnage thereof; the port to 
 which such vessel belongs; the name of each owner, 
 according to the register of the same; and the name of the 
 master of such vessel. 
 
 Third. A just and particular account of all the mer- 
 chandise, so laden on board, whether in packages or 
 stowed loose, of any kind or nature whatever, together 
 with the marks and numbers as marked on each package, 
 and the number or quantity and description of the pack- 
 ages in words at length, whether leaguer, pipe, butt, 
 puncheon, hogshead, barrel, keg, case, bale, pack, truss, 
 chest, box, band-box, bundle, parcel, cask, or package, of 
 any kind or sort, describing the same by its usual name or 
 denomination. 
 
 Fourth. The names of the persons to whom such pack- 
 ages are respectively consigned, agreeably to the bills of 
 lading signed for the same, unless when the goods are con- 
 signed to order, when it shall be so expressed in the mani- 
 fest. 
 
 Fifth. The names of the several passengers on board 
 the vessel, distinguishing whether cabin or steerage pas- 
 sengers, or both, with their baggage, vSpecifying the number 
 and description of packages belonging to each respectively. 
 
 Sixth. An account of the sea-stores remaining, if any. 
 
 Merchandise destined to different ports or districts. 
 
 Sec. 2808. If merchandise shall be imported, destined 
 to be delivered in different districts or ports, the quantities 
 and packages so destined to be delivered shall be inserted 
 in successive order in the manifest; and all sptrits and 
 wines constituting the whole or any part of the cargo of 
 any vessel shall also be inserted in successive order, dis- 
 tinguishing the ports to which the same may be destined, 
 and the kinds, qualities, and quantities thereof. {See 
 §§2775. 2779.) 
 
16 Title 34— REVISED wSTATUTES— Ch. 4, 
 
 Penalty for failure to have a correct manifest, except by 
 accident or mistake. 
 
 Sec. 2809. If any merchandise is brought into the United 
 States in any vessel whatever from any foreign port with- 
 out having such a manifest on board, or which shall not 
 be included or described in the manifest, or shall not 
 agree therewith, the master shall be liable to a penalty 
 equal to the value of such merchandise not included in 
 such manifest; and all such merchandise not included in 
 the manifest belonging or consigned to the master, mate, 
 officers, or crew of such vessel, shall be forfeited. 
 
 Sec. 2810. Whenever it is made to appear to the satis- 
 faction of the collector, naval officer, and surveyor, or to 
 the major part of them, where those officers are established 
 at any port, or to the satisfaction of the collector alone, 
 where either of the other of the officers is not established, 
 or to the satisfaction of the court in which a trial shall be 
 had concerning such forfeiture, that no part of the cargo 
 of any vessel without proper manifests was unshipped, 
 after it was taken on board, except such as shall have been 
 particularly specified and accounted for in the report of the 
 master, and that the manifests had been lost or mislaid, 
 without fraud or collusion, or were defaced by accident, or 
 became incorrect by mistake, no forfeiture or penalty shall 
 be incurred under the preceding section. 
 
 Clearance should not be refused unless the Collector has good 
 reason to believe payment of the penalty cannot otherwise be 
 secured (T. D. 8175). 
 
 Production of manifest to Customs Oflicers. 
 
 Sec. 2811. Every master of any vessel laden with 
 merchandise, and bound to any port in the United States, 
 shall, on his arrival within four leagues of the coast 
 thereof, or within any of the bays, harbors, ports, rivers, 
 creeks, or inlets thereof, upon demand, produce the mani- 
 fests in writing, which such master is required to have on 
 board his vessel, to such officer of the customs as first 
 comes on board his vessel, for inspection, and shall deliver 
 to such officer true copies thereof, which copies shall be 
 provided and subscribed by the master, and the officer to 
 whom the original manifests have been produced shall 
 certify upon the back thereof that the same were produced, 
 and the day and year on which the same were so produced, 
 and that such copies were to him delivered and by him 
 examined with the original manifest ; and shall likewise 
 certify upon the back of such copies the day and year on 
 which the same were delivered, and shall forthwith trans- 
 mit such copies to the respective collectors of the several 
 districts, to which the goods by such manifests appear 
 respectively to be consigned. {See §2774.) 
 
ENTRY OF MERCHANDISE. 17 
 
 Delivery of copies of Manifest. 
 
 Sec. 2812. The master of any such vessel shall in like 
 manner produce to the officer of the customs who first 
 comes on board such vessel, upon her arrival within the 
 limits of any collection-district in which the cargo, or any 
 part thereof, is intended to be discharged or landed, for his 
 inspection, such manifest; and shall also deliver to him true 
 copies thereof, such copies also to be provided and subscribed 
 by the master, the production of which manifests and the 
 delivery of which copies shall also be certified by the officer 
 of the customs, upon the back of the original manifests, 
 with the particular day and year when such manifests 
 were produced to such officer, and when he so received 
 the copies thereof; and such officer is required forthwith 
 to transmit the copies of the manifests to the collector of 
 the district; and the master shall afterward deliver the 
 original manifests so certified to the collector. When any 
 manifest shall be produced, upon which there shall be no 
 certificate from any officer of the customs as before men- 
 tioned, the master producing the same shall be required to 
 make oath that no officer has applied for, and that no 
 endorsement has taken place on, any manifest of the cargo 
 of such vessel. 
 
 Sec. 2813. The master of any such vessel shall not be 
 required to make delivery of more than one copy of each 
 manifest to the officer who shall first come on board of such 
 vessel, within four leagues of the coast of the United 
 States, and one other copy to such officer as shall first 
 come on board within the limits of any collection district, 
 for which the cargo of such vessel, or some part thereof, 
 is destined, nor to make delivery of any such copy to any 
 other officer; but it shall be sufficient, in respect to any 
 such other officer, to exhibit to him the original manifests 
 and the certificates thereupon. 
 
 Penalty for omitting to produce manifest. 
 
 Sec. 2814. If the master of any vessel laden with mer- 
 chandise, and bound to any port in the United States, fails 
 upon his arrival within four leagues of the coast thereof, 
 or within the limits of any collection district, where the 
 cargo of such vessel, or any part thereof, is intended to be 
 discharged, to produce such manifests as are heretofore 
 required, in writing, to the proper officer upon demand 
 therefor, or to deliver such copies thereof, according to the 
 directions of the preceding sections, or if he fails to give 
 an account of the true destination of the vessel, which he 
 is hereby required to do, upon the request of such officer, 
 or gives a false account of such destination, in order to 
 evade the production of the manifests, the master shall for 
 2 
 
18 TiTLK 34— REVISED STATUTES— Ch. 4. 
 
 every such neglect, refusal, or offense, be liable to a penalty 
 of not more than five hundred dollars. If any officer first 
 coming on board, in each case, shall neglect or refuse to 
 certify on the back of such manifests the production 
 thereof, and the delivery of such copies respectively as are 
 directed to be delivered to such officer, such officer shall 
 be liable to a penalty of five hundred dollars. {See note to 
 
 §2835 ) 
 
 Making return of yiolations. 
 
 Sec. 2815. The officers who may apply to the master of 
 any such vessel, respecting any of the provisions in the 
 preceding sections, and who shall not receive full satis- 
 faction therein, are hereby required to make a return in 
 writing of the name of the vessel and master so offending, 
 in any or all of the particulars required, as soon as possible, 
 to the collector of the district to which such vessel shall 
 be considered to be bound. 
 
 Entry of merchandise for Albany, N. Y. 
 
 Sec. 2816. When any merchandise is intended to be 
 imported from any foreign country into the port of Albany, 
 upon the Hudson River, in New York, such merchandise 
 may be entered at anj^ port of entry and thereafter trans- 
 ported to Albany, upon compliance with sections twenty- 
 eight hundred and twenty-five to twenty-eight hundred 
 and thirty-one, inclusive. {See §2968.) 
 
 Entry of merchandise for Augusta, Ga. 
 
 Sec. 2817. When any merchandise is intended to be 
 imported from any foreign country into the port of Augusta, 
 upon the Savannah River, in Georgia, such merchandise 
 may be entered at the port of Savannah and thereafter 
 transported, either by the river or by railroad, to Augusta, 
 upon compliance with sections twenty-eight hundred and 
 twenty -five to tw^enty - eight hundred and thirty -one, 
 inclusive. 
 
 Entry of merchandise for Filatlia, Fla. 
 
 Sec. 2818. When any merchandise is intended to be 
 imported from any foreign country into the port of Pilatka, 
 upon the Saint John's River, in Florida, such merchandise 
 may be entered at Saint John's, and thereafter transported 
 to Pilatka upon compliance with sections twenty-eight 
 hundred and twenty-five to twenty-eight hundred and 
 thirty-one, inclusive. 
 
 Entry of merchandise for Bayport, Fla. 
 
 Sec. 2819. When any merchandise is intended to be 
 imported from any foreign country to the port of Bayport, 
 in Florida, such merchandise may be entered at Cedar 
 
ENTRY OF MERCHANDISE. 19 
 
 Keys, and thereafter transported to Bayport, upon com- 
 pliance with sections twenty-eight hundred and twenty-five 
 to twenty-eight hundred and thirty-one, inclusive. 
 
 Entry of merchandise for Selma, Ala. 
 
 Sec. 2820. When any merchandise is intended to be 
 imported from any foreign country into the port of Selma, 
 upon the Alabama River, in Alabama, such merchandise 
 may be entered at Mobile, and thereafter transported to 
 Selma, upon compliance with sections twenty-eight hun- 
 dred and twenty-five to twenty-eight hundred and thirty- 
 one, inclusive. 
 
 Entry of merchandise for Houston, Texas. 
 
 Sec. 2821. When any merchandise is intended to be 
 imported from any foreign country into the port of Houston, 
 upon Buffalo Bayou, in Texas, such merchandise may be 
 entered at the port of Galveston and thereafter trans- 
 ported to Houston, upon compliance with sections twenty- 
 eight hundred and twenty-five to twenty-eight hundred and 
 thirty- one, inclusive. 
 
 Entry of merchandise for Mississippi River and Tributaries 
 
 Sec. 2822. When any merchandise is intended to be 
 imported from any foreign country into either of the fol- 
 lov/ing ports of delivery, being ports upon the Mississippi 
 River and its tributaries, namely, Pittsburgh, in Pennsyl- 
 vania; Wheeling, in West Virginia; Cincinnati, in Ohio; 
 Louisville, in Kentucky; Saint Louis, in Missouri; and 
 Nashville, in Tennessee; such merchandise may be entered 
 at the port of New Orleans, or at either of such ports of 
 entry on the seaboard as may be designated by the Secre- 
 tary of the Treasury, and thereafter transported to the 
 port of delivery for which the same is intended, by such 
 inland routes as the Secretary of the Treasury may desig- 
 nate, under such rules and regulations not inconsistent 
 with law as he may prescribe, in compliance with sections 
 twenty-eight hundred and twenty-five to twenty-eight 
 hundred and thirty-one, inclusive, and subject to the for- 
 feitures and penalties therein mentioned. {See §§2570, 
 2576, R. S.) 
 
 By the Act of June 16, 1880, (Supplement to R. S , Vol. I., 2d 
 Ed., page 299,) the city of Portsmouth, in the State of Ohio, is 
 constituted a port of delivery within the collection district of 
 New Orleans. 
 
 Sec. 2823. When any merchandise is intended to be 
 imported from any foreign country into either of the fol- 
 lowing ports of delivery, namely: Parkersburg, in West 
 Virginia; Paducah, in Kentucky; Saint Joseph and Kansas 
 
20 TiTi^B 34— REVISED STATUTES— Ch. 4. 
 
 City, in Missouri; Memphis, in Tennessee; Alton, Galena, 
 Quincy, and Cairo, in Illinois; Evansville, New Albany, 
 Madison, and Jefferson ville, in Indiana; Keokuk, Dubuque, 
 and Burlington, in Iowa; Leavenworth, in Kansas, and 
 Omaha, in Nebraska, such merchandise may be entered at 
 the port of New Orleans, and thereafter transported to the 
 port of delivery for which the same is intended, in compli- 
 ance with sections twenty-eight hundred and twenty-five 
 to twenty-eight hundred and thirty-one, inclusive, and 
 subject to the forfeitures and penalties therein mentioned. 
 
 Entry of merchandise for Vallejo, Cal. 
 
 Sec. 2824. When any merchandise is intended to be 
 imported from any foreign country into the portof Vallejo, 
 in California, such merchandise may be entered at the port 
 of San Francisco and thereafter transported to Yallejo, 
 upon compliance with sections twenty-eight hundred and 
 twenty-five to twenty-eight hundred and thirty-one, inclu- 
 sive; except that the powers and duties assigned by those 
 sections to the surveyors of the ports of delivery, shall, at 
 Yallejo, be exercised and performed by the deputy col- 
 lector. {See §2584, R. S.) 
 
 General provisions for the nine preceding Sections. 
 
 Sec. 2825. The importer of any merchandise destined 
 for any of the ports mentioned in the nine preceding sec- 
 tions shall deposit in the custody of the surveyor of such 
 port of delivery a schedule of the goods so intended to be 
 imported, with an estimate of their cost at the place of 
 exportation, whereupon the surveyor shall make an esti 
 mate of the amount ot duties accruing on the same, and 
 the importer or consignee shall give bond, with sufficient 
 sureties, to . be approved by the surveyor, in double the 
 amount of the duties so estimated, conditioned for the 
 payment of the duties on such merchandise, ascertained 
 as hereinafter directed; and the surveyor shall forthwith 
 notify the collector at the port of entry for the collection 
 district to which such port of delivery is attached, of the 
 same, by forwarding to him a copy of bond and schedule. 
 {See Act June 20, 1876, post.) 
 
 Sec. 2826. The importer, or his agent, may enter mer- 
 chandise at the port of entry for the collection-district into 
 which it is to be imported in the usual manner; and the 
 collector shall grant a permit for the landing thereof, and 
 cause the duties to be ascertained as in other cases, the 
 goods remaining in the custody of the collector until re- 
 shipped for the place of destination. The collector shall 
 certify to the surveyor at such place the amount of such 
 duties, which the surveyor shall enter on the margin of the 
 
ENTRY OF MERCHANDISE. 21 
 
 bond given to secure the same; and the merchandise shall 
 be delivered by the collector to the agent of the importer 
 or consignee, duly authori2;ed to receive the same, for 
 shipment to the place of destination. 
 
 Sec. 2827. The master or conductor of every vessel or 
 vehicle in which such merchandise shall be transported, 
 shall, previously to departure from the port of entry, de- 
 liver to the collector duplicate manifests of such merchan- 
 dise, specifying the marks and numbers of every case, bag, 
 box, chest, or package, containing the same, with the name 
 and place of residence of every importer or consignee of 
 such merchandise, and the quantity shipped to each, to be 
 by him subscribed, and to the truth of which he shall 
 swear, and that the merchandise has been received on 
 board his vessel or vehicle, stating the name of the agent 
 who shipped the same; and the collector shall certify the 
 facts, on the manifests, one of which he shall return to the 
 master, with a permit thereto annexed, authorizing him to 
 proceed to the place of his destination. 
 
 Sec. 2828. If any vessel or vehicle having such mer- 
 chandise on board shall depart from the port of entry 
 without having complied with the provisions of the pre- 
 ceding section, the master or conductor thereof shall be 
 liable to a penalty of five hundred dollars. 
 
 Sec. 2829. The master or conductor of any such vessel 
 or vehicle arriving at either of the ports named in sections 
 twenty-eight hundred and sixteen to twenty-eight hundred 
 and twenty-four, inclusive, on board of which merchandise 
 shall have been shipped at such port of entry, shall, within 
 eighteen hours next after the arrival, and previously to 
 unloading any part of such merchandise, deliver to the 
 surveyor of such port the manifest of the same, certified 
 by the collector, at the port of entry, and shall make oath 
 before the surveyor that there was not, when he departed 
 from the port of entry, any more or other merchandise on 
 board such boat, vessel, or vehicle so imported than is 
 therein mentioned. If the master of such vessel or vehicle 
 shall neglect or refuse to deliver the manifest within the 
 time herein directed, he shall be liable to a penalty of one 
 hundred dollars. 
 
 Sec. 2830. The surveyor at the port of delivery shall 
 cause the casks, bags, boxes, chests, or packages, to be 
 inspected, and compared with the manifests, and the same 
 being identified he shall grant a permit for unloading the 
 same, or such part thereof as the master or conductor shall 
 request; and when a part only of such merchandise is 
 intended to be landed the surveyor shall make an indorse- 
 
22 Title 34— REVISED STATUTES— Ch. 4. 
 
 ment on the back of the manifests, designating such part, 
 specifying the articles to be landed, and shall return the 
 manifests to the master or conductor, indorsing thereon his 
 permission to such vessel or vehicle to proceed to the place 
 of its destination. 
 
 Sec. 2831. The collector at such port of entry shall 
 permit no entry to be made of merchandise, where the 
 duty on the same shall exceed the amount of the bond 
 deposited with the surveyor, nor shall the surveyor receive 
 the bond of any person for a sum less than fifty dollars. 
 When the bond has been completed, and the actual amount 
 of duty ascertained and certified on the margin, the sur- 
 veyor of the port where the bond is taken shall collect said 
 duties and paj^ the same into the Treasury of the United 
 States. 
 
 Vessels bound for Natchez or Vicksbur^. 
 
 Sec. 2832. All vessels proceeding to the ports of Natchez 
 or Vicks burgh from any foreign port shall stop and report 
 their arrival at the port of New Orleans; and before any 
 such vessel shall proceed on her voyage to Natchez or 
 Vicksburgh the collector for the district of New Orleans 
 shall order on board any such vessel a custom-house officer, 
 who shall remain on board such vessel until her arrival at 
 Natchez or Vicksburgh. Such custom-house officer shall 
 take possession of and safely keep all the papers belong- 
 ing to such vessel having relation to the freight or cargo 
 on board, which papers he shall deliver to the collector at 
 Natchez or Vicksburgh immediately after his arrival at 
 that port; and any such vessel, which shall depart from 
 New Orleans without such custom-house officer on board, 
 shall be subject to all the pains and penalties provided for 
 by law for a violation of the revenue laws. 
 
 Sec. 2833. The expenses of the custom-house officer 
 who may be put on board any such vessel bound for 
 Natchez or Vicksburgh at New Orleans, from the time of 
 his being put on board until his return to New Orleans,, 
 shall be paid by the owner of such vessel. 
 
 Vessels bound for any District in Connecticut or for 
 Burlington. 
 
 Sec. 2834. The master of any vessel bound to any dis- 
 trict in Connecticut, through or by the way of Sandy Hook, 
 shall, before he passes the port of New York, and imme- 
 diately after his arrival, deposit with the collector for the 
 district of New York a true manifest of the cargo on board 
 such vessel. The master of any vessel bound to the dis- 
 trict of Burlington, shall, before he passes the port of 
 Philadelphia, and immediately after his arrival, deposit 
 
ENTRY OF MERCHANDISE. 23 
 
 with the collector thereof a like manifest; and the col- 
 lector shall, after registering the manifest, transmit the 
 same, duly certified to have been so deposited, to the officer 
 with whom the entries are to be made; and the collectors 
 and surveyors, respectively, may, whenever they judge it 
 to be necessary for the security of the revenue, put an 
 inspector of the customs on board any vessel, to accom- 
 pany the same until her arrival at the first port of entry or 
 delivery, in the district to which such vessel may be 
 destined. If the master of any vessel shall neglect or 
 omit to deposit a manifest as herein prescribed, or shall 
 refuse to receive an inspector of the customs on board, as 
 the case requires, he shall forfeit and pay five hundred 
 dollars, to be recovered with cost of suit, one-half for the 
 use of the officer with whom such manifest ought to have 
 been deposited, and the other half to the use of the col- 
 lector of the district to which such vessel may be bound. 
 If, however, the manifest shall, in either of the above 
 cases, have been previously delivered to any officer of the 
 customs, pursuant to the provisions hereinafter made in 
 that behalf, the depositing of a manifest shall not be neces- 
 sary. (See §2, Act jfune 22, id>'] ^^ post.) 
 
 Yessels bound up James River. 
 
 Sec. 2835. Vessels bound up James River, in the State 
 of Virginia, shall not be required to stop in Hampton 
 Roads to deposit a manifest with the collector at Norfolk. 
 But the master of the revenue-cutter stationed at Norfolk 
 shall, under the orders of the Secretary of the Treasury, 
 board all such vessels, and indorse their manifests, and 
 place an officer on board of each vessel bound up James 
 River, having a cargo from a foreign port. If, however, 
 there is no revenue-cutter on that station for the purpose 
 of boarding vessels, or when the state of the weather may 
 be such as to render it impracticable to send an officer on 
 board any vessel bound up James River, having a cargo 
 from a foreign port, the captain shall deposit, with the 
 surveyor at Hampton, a cop)^ of the manifest of the cargo 
 on board such vessel. 
 
 Masters of vessels from foreign ports will no longer be required, 
 under this section, 2835, to deposit manifests with the customs 
 officers stationed at Hampton, but will sufficiently comply with 
 the law by presenting their manifests and copies to the first 
 customs-revenue officer boarding them, as provided by section 
 2814 (T. D. 5278). 
 
 Vessels bound for Petersburgh or Rielimond. 
 
 Sec. 2836. The master of any vessel arriving within the 
 districts of Petersburgh or Richmond, laden with mer- 
 chandise, belonging or consigned to persons resident within 
 
24 Title 34— REVISED STATUTES— Ch. 4. 
 
 both the districts, shall make entry of such vessel, in 
 manner already prescribed by law, with the collector of 
 that district wherein the owner or consignee, or the hus- 
 band or acting managers of such vessel, shall actually 
 reside; and the master shall, at the time of making the 
 entry, deliver a duplicate manifest of the cargo to the 
 collector, whose dut}^ it shall then be to certify the same 
 as a true copy, and to transmit it to the collector of the 
 other district, and the delivery of such merchandise shall 
 be authorized by permits from the collector of each district, 
 respectively, in which the same has been duly entered 
 according to law. No importer, owner, or consignee of 
 merchandise, residing in either district, shall, however, be 
 admitted to make an entry of such merchandise with the 
 collector of the district in which such importer, owner, or 
 consignee does not reside. All entries, moreover, for 
 merchandise, made by agents, for persons residing in other 
 districts, shall be made with the collector of the district 
 in which such vessel may discharge. 
 
 Inyoices, what to Contain. 
 
 Sec. 2837. AlII invoices shall be made out in the weights 
 or measures of the country or place from which the impor- 
 tation is made, and shall contain a true statement of the 
 actual weights or measures of such merchandise, without 
 any respect to the weights or measures of the United 
 States. {See §2, Act jfime 10, 1890, post.) 
 
 Secs. 2838 AND 2839. (Relating to the currency used 
 and fraudulent cost in invoice). Repealed by Act June 10, 
 1890, Sec. 29. See §§2, 3 and 8 of said Act. 
 
 Collector to take possession of Merchandise when Inyoice 
 is not Correct. 
 
 Sec. 2840. In every case in which a collector shall 
 suspect that any merchandise is not invoiced at a sum 
 equal to that for which it has usually been sold in the place 
 or country from whence it was imported, he shall take the 
 merchandise into his possession, and retain the same 
 with reasonable care, at the risk and expense of the owner 
 or consignee, until its value at the time and place of im- 
 portation has been ascertained, as in the case of damaged 
 merchandise, or of merchandise not accompanied with an 
 invoice, and until the duties arising, according to such 
 valuation, have been paid, or secured to be paid. But in 
 case of a prosecution for forfeiture, such appraisement shall 
 not exclude other proof, upon the trial, of the actual cost 
 of the merchandise at the place of exportation. (See Act 
 June TO, \'8>go, post,) 
 
ENTRY OF MERCHANDISE. 25 
 
 Sec. 2841. (Relating to oaths to invoices.) Repealed by 
 Act June lo, 1890, §29. See §5 of said Act. 
 
 Bond for Production of Invoice and Owners Oath. 
 
 Sec. 2842. No merchandise subject to ad-valorera duty 
 imported into the "''Jnited States, and belonging to a person 
 residing in the United States, but at the time absent from 
 the place where the merchandise is intended to be entered, 
 shall be admitted to an entry, unless the importer, con- 
 signee, or agent, shall previously give bond, the form 
 of which shall be prescribed by the Secretary of the 
 Treasury, with sufficient sureties, to produce, within four 
 months, to the collector of the port where the merchandise 
 may be, the invoice of the same, duly certified, according 
 to the circumstances of the case, by the oath of the owner, 
 or one of the owners; which oath shall be administered by 
 a collector, if there is any in the place where the owner 
 may be; or, if there is none, by some public officer duly 
 authorized to administer oaths. {See Act June 20, 1876, 
 §5 Act June 10, 1890, post, and §2848 R. S.), 
 
 The prescribed bond is required only when the owner is absent 
 from the port of entry, but is within the United States. If absent 
 beyond the seas his agent can make entry (T. D. 833). 
 
 Sec. 2843. (Relating to authentication of invoices.) 
 Repealed by Act June 10, 1890, §29. See §3 of said Act. 
 
 Authentication of Invoices wliere no Consulate. 
 
 Sec. 2844. If there is no consul or commercial agent of 
 the United States in the country from which such mer- 
 chandise was imported, the authentication required by the 
 preceding section shall be executed by a consul of a nation 
 at the time in amity with the United States, if there is any 
 such residing there; and if there is no such consul in the 
 country the authentication shall be made by two respectable 
 merchants, if any there be, residing in the port from which 
 the merchandise shall have been imported. {See §3 Act 
 jFune 10, 1890, post.) 
 
 Sec. 2845. (Relating to oath to invoice when manufac- 
 turer is owner.) Repealed by Act of June 10, 1890, § 29. 
 ^^^ §3 <^/ ^<^id Act. 
 
 Oath to Invoices hy legal representative.* 
 
 Sec. 2846. Whenever merchandise subject to ad-valoreni 
 duty belongs to the estates of deceased persons or of per- 
 sons insolvent who have assigned the same for the benefit 
 of their creditors, the oaths to invoices may be adminis- 
 tered to the executor or administrator, or to the assignee, 
 of such persons. {See §5, Act jfune lo, 1890, post.) 
 
26 Title 34— REVISED vSTATUTES— Ch. 4. 
 
 Secretary may admit goods notwithstanding want of Invoice. 
 
 Sec. 2847. Whenever merchandise subject to ad-valorem 
 dut3^ is imported belonging to a person not residing in the 
 United States, not accompanied with an invoice verified 
 and authenticated as required b}^ the preceding sections, or 
 whenever it is not practicable to make such oath, or when- 
 ever there is an immaterial informality in the oath or 
 authentication taken, or whencA^er the collector of the port 
 at which the merchandise is has certified his opinion to the 
 Secretary of the Treasury that no fraud was intended in 
 the invoice of the merchandise, the Secretary of the Trea- 
 sury may admit the same to an entry. But he shall in no 
 case admit any merchandise to an entry where there is just 
 ground to suspect that a fraud on the revenue was intended. 
 
 Bond to produce Invoice required. 
 
 Sec. 2848. The consignee, importer, or agent shall, 
 previous to an entry allowed under the preceding section, 
 give bond, the form whereof shall be prescribed by the 
 Secretary of the Treasury, with sufficient sureties, to pro- 
 duce the invoice, if the same be practicable, duly verified 
 and authenticated, within eight months from the time of 
 entry, if the merchandise was imported from any port on 
 this side, and within eighteen months, if from any port 
 beyond the Cape of Good Hope, or Cape Horn, or from the 
 Cape of Good Hope. (See §2842 R. S. and Act June 20, 
 1876, post.) 
 
 Oatli where one of Owners resides abroad. 
 
 Sec. 2849. In all cases where merchandise subject to 
 ad-valorem duty belongs in part to a person residing in the 
 United States, and in part to a person residing out of the 
 United States, the oath of one of the owners residing in 
 the United States shall be sufficient to admit the same to 
 an entry. In all cases, however, where the merchandise 
 was manufactured, in whole or in part, by any one of the 
 owners, residing out of the United States, the same shall 
 not be so admitted to any entry, unless the invoice has 
 been verified and authenticated by such manufacturer in 
 the manner prescribed in section twenty-eight hundred and 
 forty-five. \See §§3, 5, and% Act jf line 10, 1890, post.) 
 
 Effect of omission of Oath to Invoices. 
 
 Sec. 2850. "Whenever the invoice of merchandise be- 
 longing to a person not residing in the United States has 
 not been duly verified and authenticated, and, upon appli- 
 cation to the Secretary of the Treasury, the merchandise 
 has been refused an entry, the same shall be deemed sus- 
 pected. 
 
ENTRY OF MERCHANDISE. 27 
 
 Consular fees for verification of Invoices. 
 
 Sec. 2851. For every verification of an invoice and cer- 
 tificate before a consul or commercial agent, such consul 
 or commercial agent shall be entitled to demand and re- 
 ceive from the person making the same, a fee of two dol- 
 lars and fifty cents. But each shipper shall have the right 
 to include all articles shipped by hinj in the same invoice. 
 
 Certificate upon Invoice. 
 
 Sec. 2852. When any merchandise is admitted to an 
 entry upon invoice, the collector of the port in which the 
 same is entered shall certify the same under his ofiScial 
 seal; and no other evidence of the value of such merchan- 
 dise shall be admitted on the part of the owner thereof, in 
 any court of the United States, except in corroboration of 
 such entry. 
 
 Secs. 2853 and 2854. (Relating to preparation and dec- 
 laration to invoices.) Repealed by Act June lo, 1890, §29. 
 See §§2 and 3 of said Act. 
 
 Endorsement of Destination upon Invoice. 
 
 Sec. 2855. The person so producing such invoice shall 
 at the same time declare to such consul, vice-consul, or 
 commercial agent, the port in the United States at which 
 it is intended to make entry of merchandise; whereupon 
 the consul, vice-consul, or commercial agent shall indorse 
 upon each of the triplicates* a certificate, under his hand 
 and official seal, stating that the invoice has been produced 
 to him, with the date of such production, and the name 
 of the person by whom the same was produced, and the 
 port in the United, States at which it shall be the declared 
 intention to make entry of the merchandise therein men- 
 tioned. The consul, vice-consul, or commercial agent 
 shall then deliver to the person producing the same, one 
 of the triplicates, to be used in making entry of the mer- 
 chandise; shall file another in his office, to be there care- 
 fully preserved; and vShall, as soon as practicable, transmit 
 the remaining one to the collector of the port of the 
 United States at which it shall be declared to be the in- 
 tention to make entry of the merchandise. 
 
 Sec. 2856. (Relating to invoices when authenticated in 
 adjacent foreign countries.) Repealed by Act June 10, 
 1890. §29. 
 
 Change of Destination. 
 
 Sec. 2857. Whenever, from a change of the destination of 
 any merchandise, after the production of the invoice 
 thereof to the consul, vice-consul, or commercial ag:ent, 
 
 *See note i, section 2857. 
 
28 Title 34— REVISED STATUTES— Ch. 4. 
 
 or from other cause, the triplicate transmitted to the col- 
 lector of the port to which such merchandise was originally 
 destined, is not received at the port where the same actually 
 arrives, and where it is desired to make entry thereof, the 
 merchandise may be admitted to an entry on the execution 
 by the owner, consignee, or agent, of a bond, with suffi- 
 cient security, in double the amount of duty apparently 
 due, conditioned for the payment of the duty which shall 
 be found to be actually due thereon. The collector of the 
 port where such entry shall be made shall immediately 
 notify the consul, vice-consul, or commercial agent to 
 whom such invoice has been produced, to transmit to such 
 collector a certified copy thereof; and such consul, vice- 
 consul, or commercial agent shall transmit the same accord- 
 ingly without delay; and the duty shall not be finally 
 liquidated until such triplicate, or a certified copy thereof, 
 shall have been received. Such liquidation, however, 
 shall not be delayed longer than eighteen months from the 
 time of making such entry. 
 
 1. Section 2 of the Act of June 10, 1890, reqiii-res invoices to be 
 made in quadruplicate where goods are intended for immediate 
 transportation without appraisement. (See also section 4, Act of 
 June 10, 1880, and T. D. 10302.) 
 
 2. The importer is not required to give bond to produce the 
 triplicate invoice, (T. D. 2053.) 
 
 3. Where destination is changed the Collector to whom the 
 invoice has been sent, may upon notice forward it to the final port 
 of entry, (T. D. 11430.) 
 
 Sec. 2858. (Relating to entry in absence of invoice.) 
 Repealed by Act June 10, 1890, Sec. 29. See §4 of said 
 Act. 
 
 Countries excepted from foregoing provisions, and Entry of 
 Mercliandise under $100 Valuation, how made. 
 
 Sec. 2859. The six preceding sections shall not apply to 
 countries where there is no consul, vice-consul, or com- 
 mercial agent of the United States. And whenever the 
 value of the imported merchandise does not exceed one 
 hundred dollars, the collector may admit it to entry with- 
 out the production of the triplicate invoice, and without 
 submitting the question to the Secretary of th'e Treasury, 
 if he is satisfied that the neglect to produce such invoice 
 was unintentional and that the importation was made in 
 good faith, and without any purpose of defrauding or 
 evading the revenue laws. {See §2844.) 
 
 All bona fide importations of less than |ioo in value may be 
 admitted to entry, without certified invoices, and without requiring 
 bonds for their subsequent production, unless the collector has 
 good reasons to believe that the importation was purposely broken 
 up into small values, (T. D. 7099, 10293, 10579, ii457> 12420, 12472.) 
 
ENTRY OF MERCHANDISE. 29 
 
 Sec. 2860. (Relating to prohibition of entry without 
 invoice.) Repealed by Act June lo, 1890, §29. See §§2, 3, 
 4 and 8 of said Act. 
 
 Restrictions on granting Consular certificates. 
 
 Sec. 2861. No consular officer of the United States shall 
 grant a certificate for merchandise shipped from countries 
 adjacent to the United States, which have passed a con- 
 sulate after purchase for shipment. 
 
 Consul to exact proof of Invoice. 
 
 Sec. 2862. All consular officers are hereby authorized to 
 require, before certifying any invoice under the provisions 
 of the preceding sections, satisfactory evidence, either by 
 the oath of the person presenting such invoice or other- 
 wise, that such invoices are correct and true. In the ex- 
 ercise of the discretion hereby given, the consular officers 
 shall be governed by such .general or special regulations or 
 instructions as may from time to time be established or 
 given by the Secretary of State. 
 
 Consuls to report fraudulent practices. 
 
 Sec. 2863. All consuls and commercial agents of the 
 United States having any knowledge or belief of any case 
 or practice of any person who obtains verification of any 
 invoice whereby the revenue of the United States is or 
 may be defrauded, shall report the facts to the collector of 
 the port where the revenue is or may be defrauded, or to 
 the Secretary of the Treasurv. (See note 4 ^^ h ^f ^^^ 
 June 10, 1890, /<?j/.) 
 
 Punishment for attempting to pass false Invoices. 
 
 Sec. 2864. If any owner, consignee, or agent of any 
 merchandise shall knowingly make, or attempt to make, 
 an entry thereof by means of any false invoice, or false 
 certificate of a consul, vice-consul, or commercial agent, 
 or of any invoice which does not contain a true statement 
 of all the particulars hereinbefore required, or by means 
 of any other false or fraudulent document or paper, or of 
 any other false or fraudulent practice or appliance whatso- 
 ever, such merchandise or the value thereof shall be for- 
 feited. 
 
 Repealed by Section 12, Act June 22, 1874, (United States vs. 
 Auffmordt, 122 U. S., 197,) see Supplement to R. S., Vol. I., 2d 
 Ed., page 34. 
 
 Sec. 2865. If any person shall knowingly and willfully, 
 with intent to defraud the revenue of the United States, 
 smuggle, or clandestinely introduce, into the United States, 
 any goods, wares, or merchandise, subject to duty by law, 
 and which should have been invoiced, without paying or 
 
30 Title 34— REVISED STATUTES— Ch. 4. 
 
 accounting for the duty, or shall make out or pass, or 
 attempt to pass, through the custom-house any false, 
 forged, or fraudulent invoice, every such person, his, her, 
 or their aiders and abettors, shall be deemed guilty of a 
 misdemeanor, and on conviction thereof shall be fined in 
 any sum not exceeding five thousand dollars, or impris- 
 oned for any term of time not exceeding two years, or both, 
 at the discretion of the court. (See §13, Act June 22, 1874, 
 and §9, Act June 10, 1890, post.) 
 
 Repealed by §12, Act June 22, 1874. See Supp. to R. S., Vol. i, 
 2d Ed. page 34. 
 
 Merchandise for British Possessions and vice versa. 
 
 Sec. 2866. From the date of the President's Proclama- 
 tion declaring that he has evidence that the Imperial Par- 
 liament of Great Britain, the Parliament of Canada, and 
 the legislature of Prince Edward's Island have passed laws 
 on their part to give effect to the provisions of the treaty 
 of Washington of May eighth, eighteen hundred and sev- 
 enty-one, as contained in articles eighteen to twenty-five 
 inclusive, and article thirty of said treaty, and so long as 
 said articles remain in force, according to the terms and 
 conditions of article thirty-third of said treaty, all goods, 
 wares, or merchandise arriving at the ports of New York, 
 Boston, and Portland, and any other ports in the United 
 States which have been, or may from time to time be, 
 specially designated by the President of the United States 
 and destined for Her Britannic Majesty's possessions in 
 North America, maybe entered at the proper custom-house 
 and conveyed in transit, without the payment of duties,, 
 through the territory of the United States, under such 
 rules, regulations, and conditions for the protection of the 
 revenue as the Secretary of the Treasury may, from time 
 to time, prescribe; and, under like rules, regulations, and 
 conditions, goods, wares, or merchandise may be conveyed 
 in transit, without the payment of duties, from such pos- 
 sessions, through the territory of the United States, for 
 export from the said ports of the United States. [See §3006. ) 
 
 The purpose of this section was to give effect to the provisions 
 of articles 18 to 25 and article 30 of the Treaty of Washington. By 
 the proclamation of the President dated January 31, 1885, pursuant 
 to the Joint Resolution of March 3, 1883, (Supp. to R. S., Vol. i, 
 2d Ed., page 422,) notice was given of the abrogation of the said 
 articles of the Treaty, and that they would cease to be in force 
 from and after July i, 1885 (T. D. 7002). It would therefore seem 
 that §2866 is now inoperative, and there has been no legislation 
 upon the subject of the Treaty of Washington since the abrogation 
 of the articles above mentioned. Pending the final determination 
 of the question whether or not the Treaty of Washington was 
 abrogated under the President's Proclamation of January 31, 1875,. 
 the regulations of March 30, 1875, (T. D. 2171) will govern. (See 
 Reg. 1892, page 196 and G. A. 1260.) 
 
UNLADING. 
 
 (Title 34-Revised Statutes-Chapter 5.) 
 
 Penalty for unladiiii? without permit. 
 
 Sec. 2867. If after the arrival of any vessel laden with 
 merchandise and bound to the United States, within the 
 limits of any collection-district, or within four leagues of 
 the coast, any part of the cargo of such vessel shall be 
 unladen, for any purpose whatever, before such vessel has 
 come to the proper place for the discharge of her cargo, 
 or some part thereof, and has been there duly authorized 
 by the proper officer of the customs to unlade the same, 
 the master of such vessel and the mate, or other person 
 next in command, shall respectively be liable to a penalty 
 of one thousand dollars for each such offense, and the 
 merchandise so unladen shall be forfeited, except in case 
 of some unavoidable accident, necessity, or distress of 
 weather. In case of such unavoidable accident, necessity, 
 or distress, the master of such vessel shall give notice to, 
 and, together with two or more of the officers or marines 
 on board such vessel, of whom the mate or other person 
 next in command shall be one, shall make proof upon oath 
 before the collector, or other chief officer of the customs 
 of the district, within the limits of which such accident, 
 necessity or distress happened, or before the collector, or 
 other chief officer of the collection-district, within the 
 limits of which such vessel shall first afterward arrive, if 
 the accident, necessity, or distress happened not within 
 the limits of any district, but within four leagues of the 
 coast of the United States. The collector, or other chief 
 officer, is hereby authorized and required to administer 
 such oath. 
 
 Forfeiture for unlawful transfer. 
 
 Sec. 2868. If any merchandise, so unladen from on 
 board any such vessel, shall be put or received into any 
 other vessel, except in the case of such accident, necessity, 
 or distress, to be so notified and proved, the master of any 
 such vessel into which the merchandise shall be so put and 
 received, and every other person aiding and assisting 
 
32 Title 34— REVISED STATUTES— Ch. 5. 
 
 therein, shall be liable to a penalty of treble the value of 
 the merchandise, and the vessel in which they shall be so 
 put shall be forfeited. {See Act February 8, i)id>if post.) 
 
 Permits. 
 
 Sec. 2869. As amended by Act June 5, 1894. The col- 
 lector jointly with the naval officer, if any, or alone where 
 there is none, shall, according to the best of his or their 
 judgment or information, make a gross estimate of the 
 amount of the duties on the merchandise to which the 
 entry of any owner or consignee, his factor or agent, shall 
 relate, which estimate shall be indorsed upon such entry 
 and signed by the officer making the same. The amount 
 of the estimated duties having first been paid, or secured 
 to be paid, pursuant to the provisions of this Title, the 
 collector shall, together with the naval officer, where there 
 is one, or alone where there is none, grant a permit to 
 deliver the merchandise, whereof entry has been so made, 
 and then, and not before, it shall be lawful to deliver the 
 merchandise. 
 
 What a permit must state. 
 
 Sec. 2870. All permits shall specify, as particularly as 
 may be, the merchandise to be delivered, namely, the 
 number and description of the packages, whether trunk, 
 bale, chest, box, case, pipe, hogshead, barrel, keg, or any 
 other packages whatever, with the mark and number of 
 each package, and, as far as circumstances will admit, the 
 contents thereof, together with the names of the vessel and 
 master, in which and the place from whence they were 
 imported; and no merchandise shall be delivered by any 
 inspector or other officer of the customs that does not fully 
 agree with the description thereof in such permit. 
 
 License to unload at night. 
 
 Sec. 2871. The collector of customs, with the concur- 
 rence of the naval officer, where there is one, of any port 
 at which a steamship from a foreign port or place may 
 arrive, upon or after the issuing of a general order, shall 
 grant, upon proper application therefor, a special license 
 to unlade the cargo of said vessel at night, that is to say, 
 between sunset and sunrise, but before any such special 
 license is granted, the master, agents, or consignees of the 
 vessel shall execute and deliver to the collector a good and 
 sufficient bond, to be approved by him, conditioned to 
 indemnity and save the collector harmless from any and all 
 losses and liabilities which may occur or be occasioned by 
 reason of the granting of such special license. And any 
 liability of the master or owner of any such steamship to 
 the owner or consignee of any merchandise landed from 
 
UNLADING. 33 
 
 her shall not be affected by the granting of such special 
 license or of any general order, but such liabilily shall con- 
 tinue until the merchandise is properly removed from the 
 dock whereon the same may be landed. The collector, 
 under such general regulations as the Secretary of the 
 Treasury may prescribe, shall fix a uniform and reasonable 
 rate of compensation for like service, to be paid by the 
 master, owner, or consignee, whenever such special license 
 is granted, and shall collect and distribute the same among 
 the inspectors assigned to superintend the unlading of the 
 cargo. 
 
 For regulations as to unloading fish and perishable fruits, see T. 
 D. 8418, 7727, 11271. 
 
 Time of deliyery. 
 
 Sec. 2872. Except as authorized by the preceding sec- 
 tion, no merchandise brought in any vessel from any foreign 
 port shall be unladen or delivere*d from such vessel within 
 the United States but in open day— that is to say, between 
 the rising and the setting of the sun — except by special 
 license from the collector of the port, and naval officer of 
 the same, where there is one, for that purpose, nor at any 
 time without a permit from the collector, and naval officer, 
 if any, for such unlading or delivery. Amended by Act 
 June 26, 1884, §25 {post). 
 
 Penalty for unlawful delivery. 
 
 Sec. 2873. If any merchandise shall be unladen or 
 delivered from any vessel, contrary to the preceding sec- 
 tian, the master of such vessel, and every other person 
 who shall knowingly be concerned, or aiding therein, or 
 in removing, storing, or otherwise securing such merchan- 
 dise, shall each be liable to a penalty of four hundred 
 dollars for each offense, and shall be disabled from holding 
 any office of trust or profit under the United States, for a 
 term not exceeding seven years; and the collector of the 
 district shall advertise the name of such person in a news- 
 paper printed in the State in which he resides, within 
 twenty days after each respective conviction. 
 
 Forfeiture for unlawful delivery. 
 
 Sec. 2874. All merchandise, so unladen or delivered 
 contrary to the provisions of section twenty-eight hundred 
 and seventy-two, shall become forfeited, and may be 
 seized by any of the officers of the customs; and where 
 the value thereof, according to the highest market price 
 of the same, at the port or district where landed, shall 
 amount to four hundred dollars, the vessel, tackle, apparel, 
 and furniture shall be subject to like forfeiture and seizure. 
 3 
 
34 T1TI.E 34— REVISED STATUTES— Ch. 5. 
 
 Inspectors. 
 
 ScE. 2875. The collector of any district at which any 
 vessel arrives, immediately on her first coming within such 
 district, or the surveyor of any port where such vessel is. 
 may put and keep on board such vessel, while remaining 
 within such district, or in going from one district to 
 another, one or more inspectors to examine the cargo or 
 contents of such vessel, and to superintend the deliver 
 thereof, or of so much thereof as shall be delivered within 
 the United States, and to perform such other duties, 
 according to law, as they shall be directed by the col- 
 lector, or surveyor, to perform for the better securing the 
 collection of the duties. Only collectors shall have power, 
 however, to put inspectors on board vessels, to go from 
 one district to another. (See note §2891.) 
 
 Duties of Inspectors. 
 
 Sec. 2876. The inspector shall make known to the 
 master of such vessel the duties he is to perform; and shall 
 suffer no merchandise to be unladen, or otherwise removed 
 from such vessel, without a permit in writing from the col- 
 lector of the port, and naval officer thereof, if any. The 
 inspector shall enter in a book, to be by him kept accord- 
 ing to such a form as shall be prescribed or approved by 
 the collector, the name of the person in whose behalf such 
 permits are granted, together with the particulars therein 
 specified, and the marks, numbers, kinds, and description 
 of the respective packages which shall be unladen pursu- 
 ant thereto, and shall keep a like account in the book of 
 all merchandise which, not having been entered within the 
 time limited by this Title, or for some other cause, has 
 been sent to the store or warehouse provided for the recep- 
 tion of such merchandise; such book shall be delivered to 
 the surveyor in the month of January in every year for his 
 inspection, and immediately after such inspection be trans- 
 mitted by the surveyor, with such observations as he may 
 think necessary thereon, to the soUector, to be deposited 
 in his office. {See note to §2891.) 
 
 Delivery of Cargo. 
 
 Sec. 2877. The inspector shall attend to the delivery of 
 the cargo under his care, at all times when the unlading 
 or delivery of merchandise is lawful, particularly from the 
 rising to the setting of the sun on each day, Sundays and 
 the fourth day of July in each year excepted; for which 
 purpose he shall constantly attend and remain on board the 
 vessel, the deliveries from which he is to superintend, or 
 at any other station where his inspection is necessary. 
 The inspector shall not quit such station or place without 
 
UNI.ADING. 35 
 
 the leave of the surveyor of the port first obtained, who 
 shall appoint another inspector, if he deems it necessary, 
 to supply tiie place of such inspector during his absence; 
 and any inspector who shall neglect or in any manner act 
 contrary to the duties hereby enjoined, shall for the first 
 offense be liable to a penalty of the sum of fifty dollars, 
 and for the second offense shall be displaced, and be incap- 
 able of holding any station of trust or profit under the 
 revenue laws of the United States, for a term not exceed- 
 ing seven years. {See note to §2891.) 
 
 Compensation, &c., of inspectors. 
 
 Sec. 2878. No inspector shall perform any other duties 
 or service on board any vessel, the superintendence of 
 which is committed to him, for any person whatever, other 
 than what is required by this Title, under the penalty of 
 being disabled from acting any longer as an inspector of the 
 customs; the wages or compensation of such inspector as 
 may proceed from one district to another, shall be defrayed 
 by the master of the vessel committed to his care; every 
 inspector or other officer of the revenue, while performing 
 any duty on board any vessel, not in a port of the United 
 States, discharging her cargo, shall be entitled to receive 
 from the master of such vessel such provisions and accom- 
 modations as are usually supplied to passengers, or as the 
 state and condition of such vessel will admit, on receiving 
 therefor fifty cents a da}^; and any master of any vessel 
 who shall refuse such provisions and reasonable accommo- 
 dations shall be liable to a penalty of one hundred dollars. 
 {See §3070.) 
 
 Compensation of inspectors in case of delay. 
 
 Sec. 2879. If, by reason of the delivery of the cargo in 
 several districts, more than the term allowed by law shall 
 in the whole be spent therein, the wages or compensation 
 of the inspector who may be employed on board of any 
 vessel, in respect to which such term may be so exceeded, 
 shall, for every day of such excess, be paid by the master 
 or owner; and the inspector shall, previously to the clear- 
 ance of the vessel, render an exact account to the collector 
 of all such compensation as has been paid, or is due and 
 payable by the master or owner. 
 
 Time of unloading. 
 
 Sec. 2880. Whenever any merchandise shall be im- 
 ported into any port of the Unitsd States from any foreign 
 port, in any vessel, at the expiration of eight working days, 
 if the vessel is less than three hundred tons burden, and 
 within twelve working days, if it is of three hundred tons 
 
36 TITI.E 34— REVISED STATUTES -Ch. 5. 
 
 burden and less than eight hundred, and within fifteen 
 days, if it is of eight hundred tons burden and upward, after 
 the time within which the report of the master of any 
 vessel is required to be made to the collector of the dis- 
 trict, if there is found any merchandise other than has 
 been reported for some other district, or some foreign port, 
 the collector shall take possession thereof; but with the 
 consent of the owner or consignee of any merchandise, or 
 with the consent of the owner or master of the vessel in 
 which the same may be imported, the merchandise may be 
 taken possession of by the collector after one day's notice 
 to the collector of the district. All merchandise so taken 
 shall be delivered pursuant to the order of the collector 
 of the district, for which a certificate or receipt shall be 
 granted. (T. D. 13841.) 
 
 Inspectors must be paid for over-time caused by cold weather. 
 The working days of a vessel are to be computed by excluding 
 the date of entry, legal holidays and Sundays, and rainy or stormy 
 days. (T. D. 8887.) 
 
 Tessels loaded with Coal, Salt, Sugar, Hides, Dyewoods, 
 Wool, or Jute Butts. 
 
 Sec. 2881. As amended by Act June 3, 1892, the limita- 
 tion of time for unloading, prescribed by the preceding 
 section, shall not extend to vessels laden exclusively with 
 coal, salt, sugar, hides, dyewoods, wool, or jute butts, con- 
 signed to one consignee, arriving at a port for orders; but 
 if the master of any such vessel requires a longer time to 
 discharge her cargo, the wages or compensation of the 
 inspector, for every day's attendance exceeding the num- 
 ber of days allowed by law, shall be paid by the master or 
 owner; and thereupon the collector is hereby authorized 
 and required to allow such longer time, not exceeding 
 fifteen days. 
 
 This section cannot be applied to other similar bulky articles. 
 (G. A. 2044.) 
 
 Remoyal from wharf. 
 
 Sec. 2882. No merchandise, brought in any vessel, from 
 any foreign port or place, requiring to be weighed, gauged, 
 or measured, in order to ascertain the duties thereupon, 
 shall, without the consent of the proper ofiicer, be removed 
 from any wharf, or place, upon which the same may be 
 landed or put, before the same shall have been so weighed, 
 gauged, or measured, and if spirits, wines, or sugars, 
 before the proof or quality and quantity thereof is ascer- 
 tained and marked thereon, by or under the direction of 
 the proper ofiicer; and if any such merchandise shall be 
 removed from such wharf or place, unless with the consent 
 of the proper officer, obtained before the same has been so 
 weighed, gauged, or measured, and if spirits, wines, or 
 
UNLADING. 37 
 
 sugars, before the proof or quality and quantity has been 
 so ascertained and marked, the same shall be forfeited, and 
 may be seized by any officer of the customs or inspection. 
 
 Indorsement on permit for landing Spirits, &c. 
 
 Sec. 2883. Every permit for the unlading of spirits* 
 wines, or any part thereof, shall, previous to such landing 
 or unlading thereof, be produced to the officer of inspec- 
 tion, who shall record or register in proper books the con- 
 tents thereof, and shall endorse thereupon the word '* In- 
 spected," the time when, and his own name; after which 
 he shall return the permit to the person by whom it was 
 produced, and then, and not otherwise, it shall be lawful to 
 land the spirits, or wines, therein specified; and if spirits 
 or wines shall be landed without such indorsement upon 
 the permit granted for that purpose, the master of the 
 vessel from which the same shall have been so landed shall 
 for every such offense be liable to a penalty of five hundred 
 dollars, and the spirits or wines so landed shall be forfeited. 
 
 Landing' Spirits, &c., regulated. 
 
 Sec. 2884. All distilled spirits, and wines, shall be 
 landed under the inspection of the surveyor, or other officer 
 acting as inspector of the revenue for the port, and such of 
 the inspectors of the customs as shall be deputed by him 
 for that purpose, and not otherwise, on pain of forfeiture 
 thereof, for which purpose the officer shall at all reason- 
 able times attend. This shall not, however, be construed 
 to exclude the inspection of any officer of the customs, as 
 now or heretoiore practiced. 
 
 Marking casks and cases of Spirits. 
 
 Sec. 2885. The officers of inspection of any port where 
 distilled spirits or wines shall be landed, shall, upon the 
 landing thereof, and as soon as the casks, vessels, and 
 cases containing the same shall be inspected, gauged, or 
 measured, brand or otherwise mark in durable characters, 
 the several casks, vessels, and cases containing the same, 
 and the marks shall express the number of casks, vessels, 
 or cases, whether of spirits or wines, marked by each 
 officer respectively, in each year, in progressive numbers 
 for each of the articles; also the port of importation, the 
 name of the vessel, and the surname of the master; also 
 each kind of spirits or wines, for which difi"erent rates of 
 duty are or shall be imposed, the number of gallons in each 
 cask or case, and the rate of proof if spirits; also the name 
 of the surveyor or chief officer of inspection for the port, 
 and the date of importation; of all which particulars the 
 chief officers of inspection shall keep fair and correct 
 accounts, in books to be provided for that purpose. 
 
38 Title 34— REVISED STATUTES-Ch. 5. 
 
 Obliteration of Marks. 
 
 Sec. 2886. On the sale of any cask, vessel, or case, 
 which has been or shall be marked as containing distilled 
 spirits or wines, and which has been emptied of its con- 
 tents, and prior to the delivery thereof to the purchaser, 
 or any removal thereof, the marks and numbers, which 
 shall have been set thereon by or under the direction of 
 any officer of inspection, shall be defaced and obliterated 
 in the presence of some officer of inspection or of the cus- 
 toms, who shall, on due notice being given, attend for 
 that purpose, at which time the certificate which ought to 
 accompany such chest, vessel, or case, shall also be re- 
 turned and canceled. Every person who shall obliterate, 
 counterfeit, alter, or deface any mark or number placed 
 by an officer of inspection upon any cask, vessel, or case, 
 containing distilled spirits or wines, or any certificate 
 thereof; or who shall sell or in any way alienate or remove 
 any cask, vessel, or case, which has been emptied of its 
 contents, before the marks and numbers, set thereon pur- 
 suant to the provisions of the preceding section, shall have 
 been defaced or obliterated, in presence of an officer of 
 inspection; or who shall neglect or refuse to deliver the 
 certificate issued to accompany the cask, chest, vessel, or 
 case, of which the marks and numbers shall have been 
 defaced or obliterated in manner aforesaid, on being 
 thereto required by an officer of inspection or of the cus- 
 toms, shall for every such offense be liable to a penalty of 
 one hundred dollars, with costs of suit. 
 
 Forfeiture of omitted or missing articles, except in case of 
 accident or mistalte. 
 
 Sec. 2887. If any package whatever which has been so 
 reported is wanting, and not found on board such vessel, 
 or if the merchandise on board such vessel does not other- 
 wise agree with the report or manifest delivered by the 
 master of any such vessel, in every such case the master 
 shall be liable to a penalty of five hundred dollars; except 
 that if it is made to appear to the satisfaction of the col- 
 lector, naval officer, and surveyor, or to the major part of 
 them where those officers are established at any port, or 
 to the satisfaction of the collector alone where neither of 
 the others is established, or in case of trial for the penalty, 
 to the satisfaction of the court, that no part whatever of 
 merchandise of such vessel has been unshipped, landed, 
 or unladen since it was taken on board, except as specified 
 in the report or manifest, and pursuant to permits, or that 
 the disagreement is by accident or mistake, in such case 
 the penalty shall not be inflicted. But in all such cases 
 the master of any vessel shall be required and shall make 
 
UNLADING. 39 
 
 a post entry or addition to the report or manifest by him 
 delivered of any and all merchandise omitted to be in- 
 cluded and reported in such manifest; and it shall not be 
 lawful to grant a permit to unlade any such merchandise 
 so omitted before such post entry or addition to such report 
 or manifest has been made. (See §2627.) 
 
 Account of deliyeries. 
 
 Sec. 2888. When the delivery of merchandise from on 
 board of any vessel is completed, copies of the accounts or 
 entries which have been kept or made thereof, by the 
 officer charged with the deliveries, shall be returned to 
 the collector of the district, and the naval officer, if any, 
 within three days after such delivery has been completed, 
 if at the port where such officer resides, and if at an^^ 
 other port as soon as the nature of the case will admit, 
 not exceeding fifteen days. The accounts or entries to be 
 so returned shall comprise all deliveries made pursuant to 
 permits, and all packages or merchandise sent to the pub- 
 lic stores; also each and every package remaining on 
 board of -such vessel for the purpose of being exported 
 therein to a foreign port, or to some other district of the 
 United States. 
 
 Proceedings upon returns of deliveries. 
 
 Sec. 2889. Such returns shall be signed by the inspec- 
 tors respectively under whose superintendence the deliv- 
 eries have been made; and, after examination, and on 
 being found correct, shall be countersigned or certified by 
 the surveyor of the port, if any, at the port where the de- 
 liveries have been made. The returns shall be transmitted 
 by him to the naval officer, if any; who shall compare the 
 same with the manifests and entries in his possession; and 
 if any difference appears, the particulars thereof shall be 
 noted by indorsement on the returns; and if no difference 
 appears, it shall be so noted by like indorsements. The 
 naval officer vShall transmit the returns to the collector of 
 the district; and on being returned to the collector, shall 
 be by him compared with the manifests and entries of the 
 merchandise, which have been made by the owner, con- 
 signee, or his factor or agent; and if any difference appears, 
 the same shall be noted by indorsement on such manifests 
 specifying the particulars thereof; and if no difference ap- 
 pears, it shall be noted by like indorsement, that the 
 delivery corresponds with the entry or entries thereof. 
 The indorsement or memorandum shall, in each case, be 
 subscribed by the officer by whom the comparison was 
 made. 
 
40 Title 34— REVISED STATUTES— Ch. 5. 
 
 Keturns of weighers, gangers, and measurers. 
 
 Sec. 2890. The weighers, gaugers, and measurers, em- 
 ployed in the service of the revenue, shall, within three 
 days after any vessel is discharged, make returns of the 
 articles by them respectively weighed, gauged, or meas- 
 ured, out of such vessel. Such returns shall be made by 
 the weighers, gaugers, and measurers, in books to be pre- 
 pared by them for that purpose, and kept in the custom- 
 houses. (See §2920.) 
 
 Importers should keep posted as to weigher's returns, and if 
 dissatisfied, should request reweighing before the merchandise 
 leaves the custody of the government (T. D. 8827, 11614; G. A. 
 377. 922, 940, 1942). 
 
 Distress of weather. 
 
 Sec. 2891. If any vessel from any foreign port, com- 
 pelled by distress of weather, or other necessity, shall put 
 into any port of the United States, not being destined for 
 the same, the master, together with the mate or person 
 next in command, may, within twenty-four hours after her 
 arrival, make protest in the usual form upon oath, before 
 a notary public or other person duly authorized, or before 
 the collector of the district where the vessel arrives, set- 
 ting forth the cause or circumstances of such distress or 
 necessity. Such protest, if not made before the collector, 
 shall be produced to him, and to the naval officer, if any, 
 and a copy thereof lodged with him or them. The master 
 shall also, within forty-eight hours after such arrival, make 
 leport in writing to the collector, of the vessel and her 
 cargo, as is directed hereby to be done in other cases. 
 And if it appear to the collector, by the certificate of the 
 wardens of the port, or other officers usually charged with, 
 and accustomed to ascertain the condition of vessels arriv- 
 ing in distress, if any, or by the certificate of two reputa- 
 ble merchants, to be named for that purpose by the 
 collector, if there are no such wardens, or other officers 
 duly qualified, that there is a necessity for unlading the 
 vessel, the collector and naval officer, if any, shall grant a 
 permit for that purpose, and shall appoint an inspector to 
 oversee such unlading, who shall keep an account of the 
 same, to be compared with the report made by the master 
 of the vessel. 
 
 Act June 18, 1878, §4 (Supp. to R. S., Vol. i, 2d Ed., page 191), con- 
 fers upon keepers of life-saving and life-boat stations and houses 
 of refuge the powers of inspectors of customs. 
 
 Storage of goods in distress. 
 
 Sec. 2892. All merchandise so unladen from any vessel 
 arriving in distress shall be stored under the direction of 
 the collector, who, upon request of the master of such 
 
UNLADING. 41 
 
 vessel, or of the owner thereof, shall, together with the 
 naval officer, where there is one, and alone where there is 
 none, grant permission to dispose of such part of the cargo 
 as may be of a perishable nature, if any there be, or as 
 may be necessary to defray the expenses attending such 
 vessel and her cargo. But entry shall be made therefor, 
 and the duties paid. 
 
 Variance between report and delivery of vessel in distress. 
 
 Sec. 2893. In case the delivery of the cargo does not 
 agree with the report thereof, made by the master of such 
 vessel so arriving in distress, and if the difference or dis- 
 agreement is not satisfactorily accounted for in manner 
 prescribed by this Title, the master of such vessel shall be 
 liable to such penalties as in other like cases are prescribed. 
 
 Reloading of vessel in distress. 
 
 Sec. 2894. The merchandise, or the remainder thereof, 
 which shall not be disposed of, may be reladen on board 
 the vessel so arriving in distress, under the inspection of 
 the officer who superintended the landing thereof, or other 
 proper person; and the vessel may proceed with the same 
 to the place of her destination, free from any other charge 
 than for the storing and safe-keeping of the merchandise, 
 and fees to the officers of the customs as in other cases. 
 
 Unlading of Spanisli vessels in distress. 
 
 Sec, 2895. Whenever any Spanish vessel shall arrive in 
 
 distress, in any port of the tFnited States, having been 
 
 damaged on the coasts or within the limits of the United 
 
 States, and her cargo shall have been unladen, in conformity 
 
 with the provisions of the four preceding sections, the cargo, 
 
 or any part thereof, may, if the vessel should be condemned 
 
 as not seaworthy, or be deemed incapable of performing her 
 
 original voyage, afterward be reladen on board any other 
 
 vessel under the inspection of the officer who superintended 
 
 the landing thereof, or other proper person. No duties, 
 
 charges, or fees whatever, shall be paid on such part of the 
 
 cargo as may be reladen and carried away, either in the 
 
 vessel in which it was originally imported, or in any other. 
 
 (See §4231^ / 
 
 Obstruction by ice. 
 
 Sec. 2896. When a vessel is prevented by ice from 
 getting to the port or place at which her cargo is intended 
 to be delivered, the collector of the district in which such 
 vessel may be obstructed may receive the report and entry 
 of such vessel, and, with the consent of the naval officer, 
 where there is one, grant permits for unlading or landing 
 the merchandise imported in such vessel, at any place 
 
42 TiTi^K 34— REVISED STATUTES— Ch. 5. 
 
 within his district, most convenient and proper. The 
 report and entry of such vessel, and her cargo, or any part 
 thereof, and all persons concerned therein, shall be subject 
 to the same regulations and penalties as if the vessel had 
 arrived at the port of her destination, and had there pro- 
 ceeded to the delivery of her cargo. 
 
 Unlading salt at New Orleans. 
 
 Sec. 2897. The Secretary of the Treasury, under such 
 rules and regulations as he shall prescribe, may permit 
 salt imported from foreign places to be unladen on the 
 right bank of the river Mississippi opposite the city of 
 New Orleans, at any point on the right bank between the 
 upper and lower corporate limits of the municipalities of 
 the city. 
 
 Tare, how allowed. 
 
 Sec. 2898. In estimating the allowance for tare on all 
 chests, boxes, cases, casks, bags, or other envelope or 
 covering of all articles imported liable to pay any duty, 
 where the original invoice is produced at the time of making 
 entry thereof, and the tare shall be specified therein, the 
 collector, if he sees fit, or the collector and naval officer, 
 if any, if they see fit, may, with the consent of the con- 
 signees, estimate the tare according to such invoice; but 
 in all other cases the real tare shall be allowed, and may 
 be ascertained under such regulations as the Secretary of 
 the Treasury may from time to time prescribe; but in no 
 case shall there be any allowance for draught. 
 
 I. Where the invoice of goods paying ad valorem duty does not 
 disclose the cost, charges and expenses for placing the goods in 
 condition for shipment, the duty will be assessed upon the weight 
 including the packages, which, in the absence of proof, will be 
 computed as of the same value as the merchandise they cover, 
 and no claim for tare can be allowed (G. A. 1589, 1909; section 19, 
 Act June 10, 1890). 
 
 2 Draught (or draft) is an allowance to the merchant, to insure 
 good weight to him, to compensate for any loss that may occur 
 from handling the scales (Napier vs. Barney 5 Blatchf. (U. S.) 191, 
 G. A.^ 1825) and as used in this section does not forbid a deduction 
 in weight for dirt and other like impurities in an imported article, 
 where it is practicable to estimate the weight of such impurities 
 (Earnshaw vs. Cadwalader 145, U. S. 247, cited in G. A. 1825). 
 Allowance was denied for flour dust adhered to bags (G. A. 1825) 
 and loss of weight in "blowing " rice (T. D. 3400). 
 
 3. Where the tare is "estimated according to the invoice," 
 either "with the consent of the consignee," or upon special request 
 of the consignee, it is binding, although the actual tare proves to 
 be greater (G. A. 1812, 2627). " 
 
APPRAISAL. 
 
 (Title 34— Revised Statutes-Chapter 6.) 
 
 Collector may deliver merchandise not designated 
 for Appraisal. 
 
 Sec. 2899. No merchandise liable to be inspected or 
 . appraised shall be delivered from the custody of the 
 officers of the customs, until the same has been inspected 
 or appraised, or until the packages sent to be inspected or 
 appraised shall be found correctly and fairly invoiced and 
 put up, and so reported to the collector. The collector 
 may, however, at the request of the owner, importer, con- 
 signee, or agent, take bonds, with approved security, in 
 double the estimated value of such merchandise, con- 
 ditioned that it shall be delivered to the order of the 
 collector, at any time within ten days after the package 
 sent to the public stores has been appraised and reported 
 to the collector. If in the mean time any package shall 
 be opened, without the consent of the collector or surveyor 
 given in writing, and then in the presence of one of the 
 inspectors of the customs, or if the package is not delivered 
 to the order of the collector, according to the condition of 
 the bond, the bond shall, in either case, be forfeited. 
 
 1. The United States has no general lien upon goods imported 
 for duties, but only a specific lien for the duties upon the particular 
 goods. Collectors must not permit one importation to pass out of 
 their custody, when duties are unpaid, with a view of holding a 
 lien upon some other goods of the same importation, (T. D. 99, 
 citing Harris vs. Dennie, 3 Peters, 292.) 
 
 2. Importers are personally liable for duties; the lien of the 
 United States is not upon the goods alone (Meredith vs. U. S. 13 
 Peters, 486; U. S. vs. George, 6 Blatchf 406). 
 
 3. An entry indorsed on a bond for the return of unexamined 
 packages, should be considered as canceled, when such entry has 
 been closed by due liquidation, without any breach of the condi- 
 tions of the bond (T. D. 8189, 10033). 
 
 4. Merchandise in packages opened in the absence of customs 
 officials cannot be abandoned for damage under Section 23, Act 
 June 10, 1890, post (G. A. 1788). 
 
 5. The notice from the collector must reach the importer in time 
 to enable him to deliver the goods within the ten days (T, D. 
 March 5, 1895). 
 
 Sec. 2900. (Relating to additions to make market value.) 
 Repealed by Act June to, 1890, §29. See §7 of said Act. 
 
44 TITI.E 34— REVISED STATUTES— Ch. 6. 
 
 Number of Packages for Examination. 
 
 Sec. 2901. The collector shall designate on the invoice 
 at least one package of every invoice, and one package at 
 least of every ten packages of merchandise, and a greater 
 number should he or either of the appraisers deem it nec- 
 essary, imported into such port, to be opened, examined, 
 and appraised, and shall order the package so designated 
 to the public stores for examination; and if any package 
 be found by the appraisers to contain any article not spe- 
 cified in the invoice, and they or a majority of them shall 
 be of opinion that such article was omitted in the invoice 
 with fraudulent intent on the part of the shipper, owner, or 
 agent, the contents of the entire package in which the 
 article may be, shall be liable to seizure and forfeiture on 
 conviction thereof before any court of competent jurisdic- 
 tion; but if the appraisers shall be of opinion that no such 
 fraudulent intent existed, then the value of such article 
 shall be added to the entry, and the duties thereon paid 
 accordingly, and the same shall be delivered to the im- 
 porter, agent, or consignee. Such forfeiture may, how- 
 ever, be remitted by the Secretary of the Treasury on the 
 production of evidence satisfactory to him that no fraud 
 was intended. (See §5292.) 
 
 1. No less number of packages than the law requires should be 
 sent to the public store for examination, unless the importers ex- 
 pressly waive, in writing, such requirement, and allow the classi- 
 fication to be made upon a less number of packages (T. D. 9824). 
 
 2. Public store packages, and other merchandise, should not be 
 delivered pending re appraisement, unless first sanctioned by the 
 Board of General Appraisers, and upon sufficient deposit of 
 money, by the importers, to cover duties, etc., together with their 
 obligation to abide by reappraisement upon retained samples 
 (T. D. 10355). 
 
 3. Permits for examined packages must not be issued until after 
 the appraiser has returned the invoice indorsed ''correct,'' and 
 after it has been ascertained by examination that no errors or dis- 
 crepancies exist in the invoice or entry (T. D. 7047). 
 
 4. Where importers deny excessive quantity they should ask 
 for re-examination while the packages remain in custody of the 
 Government (G. A. 2396). 
 
 5. Where merchandise is seized under the provisions of this 
 section, importers are entitled to full right of appeal and reap- 
 praisement (T. D. 14778, modifying T. D. 14125, adopting opinion 
 U. S. Ct. Ct.). (See also G. A. 2830.) 
 
 6. Bulky articles maybe examined on the wharf or other suit- 
 able place (Reg. 1892, Art. 828). Special reg. for examinations 
 of machinery and other bulky goods, see T. D. 13006, 13040, 
 13274, 13277, 13903. 
 
 7. All packages must be removed from the public stores within 
 a period of two days (excluding holidays), after notice to importers 
 to do so, or else become liable to storage (G. A. 2825). 
 
 8. Where the importer complained that the provisions of the 
 Statute had not been complied with, it was said that it is a general 
 
APPRAISAL. 45 
 
 rule that the provisions in Statutes imposing taxation, though not 
 in terms mandatory, are to be regarded as such if necessary for the 
 substantial protection of the taxpayer. The customs laws, how- 
 ever, give to the complaining importer an ample remedy, only 
 putting him to the inconvenience of seeking it in a legal tribunal 
 (Origet z^^. Hedden, 153 U.S., 239; Erhardt vs. Schroeder, 155 U. 
 S., 124). 
 
 Sec. 2902. (Relating to mode of appraisal.) Repealed 
 by Act June 10, 1890, §29 {post). See said Act, 
 
 Invoices in depreciated currency. 
 
 Sec. 2903. The President may cause to be established 
 fit and proper regulations for estimating the duties on mer- 
 chandise imported into the United States, in respect to 
 which the original cost shall be exhibited in a depreciated 
 currency, issued and circulated under authority of any 
 foreign government. {See §25, Act August 28, 1894,/^.?/.) 
 
 Market-yalue— how determined. 
 
 Sec. 2904. When the duty upon any imports shall be 
 subject to be levied upon the true market value of such 
 imports in the principal markets of the country from 
 whence the importation has been made, or at the 
 port of exportation, the duty shall be estimated and col- 
 lected upon the value on the day of actual shipment, 
 whenever a bill of lading shall be presented showing the 
 date of shipment, and which shall be certified by a certifi- 
 cate of the United States consul, commercial agent, or 
 other legally authorized deputy. (5^^ §§io, 11 and k^ of 
 Act June 10, 1890, post^ and notes.) 
 
 Sec. 2905. (Relating to goods from countries other than 
 production.) Repealed by Act June 10, 1890, §29 {post). 
 See §11 of said Act. 
 
 Yalue at period of exportation. 
 
 Sec. 2906. When an ad-valorem rate of duty is imposed 
 on any imported merchandise, or when the duty imposed 
 shall be regulated by, or directed to be estimated or based 
 upon, the value of the square yard, or of any specified 
 quantity or parcel of such merchandise, the collector within 
 whose district the same shall be imported or entered shall 
 cause the actual market-value, or wholesale price thereof, 
 at the period of the exportation to the United States, in the 
 principal markets of the country from which the same has 
 been imported, to be appraised, and such appraised value 
 shall be considered the value upon which duty shall be 
 assessed. {See §§io and 11, Act June 10, 1890, post.) 
 
 Secs. 2907, 2908, 2909. (Relating to dutiable value and 
 additions thereto ) Repealed by Act June 10, 1890, §29 
 {post). See said Act. 
 
46 TITI.E 34— REVISED STATUTES— Ch. 6. 
 
 Merchandise invoiced at an average Price. 
 
 Sec. 2910. When mercliandise of the same material or 
 description, but of different values, is invoiced at an 
 average price, and not otherwise provided for, the duty 
 shall be assessed upon the whole invoice at the rate to 
 which the highest valued goods in such invoice are subject. 
 
 This section in full force and not repealed by Act of June lo, 
 1890 (G. A. 714, 1116). 
 
 1. The section does not apply to Earthenware when qualities 
 are designated as '^ best'' and ''seconds,'' or the like, in the same 
 package, and covered by one description and price in the invoice. 
 The appraiser should determine dutiable value by actual exami- 
 nation, and an intermediate rate of discount may be allowed 
 (T. D. 3242). 
 
 2. The word rate in the section is used in the sense of the 
 amount of duty, that the duty shall be based not on the average 
 price, nor on the prices according to grades, but on the value of 
 the highest grade, the same as provided in the next section 
 (section 291 1), in the case of wool of different qualities in the same 
 bale, embraced in the same invoice. Merchandise in the same 
 classification as to dutiable rate, where the amount of duty 
 depends upon the appraised value, and not upon the rate, is 
 affected by this section, which affords and was intended to afford 
 a rule of appraisement (T. D. 9516). The question of dutiable 
 value in such cases is one to be determined by appraisement, and 
 the Department should therefore not interfere, as such interference 
 might have the effect of invalidating the appraisement (T. D. 9704, 
 quoting from opinion of the Solicitor). 
 
 3. Value as used in this section means inaket value as defined in 
 section 19, Act June 10, 1890 {post) and not intrinsic value, and its 
 determination is exclusively a question of appraisal. Where 
 goods are invoiced at an average or "all round" price, it will be 
 ascertained whether it is the trade custom in the country of pro- 
 duction to sell the articles in that manner, and in all cases where 
 it is 7iot the custom, the appraiser will report the " maket value " 
 of the highest valued article for classification for duty (T. D. 12393, 
 G. A. 1116. T. D. 1642, 2379. See also T. D. 3242, 4616, 9516, 
 9704, 12163, 12289). 
 
 4. An importation of East India tanned Sheep Skins, of several 
 grades, were invoiced at an average price. The appraiser 
 advanced the value to the foreign market-value of the highest- 
 grade. It was contended by the importers that the skins were 
 sold in Madras, according to the old established custom, in bulk at 
 an *' all round price." In view of such custom, and that the invoice 
 indicated the true market-value of the skins, the invoice was recon- 
 sidered for amended return of value (T. D. 9704). 
 
 5. This section is only applicable where the invoice is for mer- 
 chandise of the ''same material or description," diwd not where 
 the articles are different aiwd invoiced at an average price (T. D. 
 4616). 
 
 6. This section does not apply to hosiery invoiced at assortment 
 prices (G. A. 2379). 
 
 7. Where the importer is dissatisfied with the appraiser's 
 findings of value under this section, the remedy is by reap- 
 praisem,ent, not by protest (G. A. 11 16), but in case the appraiser 
 acts through an erroneous interpretation of its provisions, a 
 protest is admissable (G. A. 2379). See notes to section 14, Act 
 June 10, 1890 {post). 
 
APPRAISAL. 47 
 
 Merchandise of different qualities in same package. 
 
 Sec. 2911. Whenever articles composed wholly, or in 
 part, of wool or cotton, of similar kind, but different quality, 
 are found, in the same package, charged at an average 
 price, it shall be the duty of the appraisers to adopt the 
 value of the best article contained in such package, and so 
 charged, as the average value of the whole. 
 
 This section is not repugnant to sec. lo, Act June lo, 1890, (G. A. 
 714). See notes to preceding section. 
 
 Wool of different qualities in same invoice. 
 
 Sec. 2912. When wool of different qualities is imported 
 in the same bale, bag, or package, it shall be appraised by 
 the appraiser, to determine the rate of duty to which it 
 shall be subjected, at the average aggregate value of the 
 contents of the bale, bag, or package; and when bales of 
 different qualities are embraced in the same invoice at the 
 same prices whereby the average price shall be reduced 
 more than ten per centum below the value of the bale of 
 the best quality, the value of the whole shall be appraised 
 according to the value of the bale of the best quality ; and 
 no bale, bag, or package shall be liable to a less rate of 
 duty in consequence of being invoiced with wool of lower 
 value. i^See paragraphs 279 and 6^^ of Act Aug. 28, 1894, 
 post.) 
 
 Appraisement of Gloves. 
 
 Sec. 2913. In the appraisement of kid and all other 
 gloves imported into the United States there shall be no 
 discrimination in determining by appraisement the foreign 
 market-value of such goods, whether protected by trade- 
 mark or not; and in no case shall gloves so protected by 
 trade-mark be appraised at a less foreign market-value 
 than the like goods not so protected ; and no sale or pre- 
 tended sale of such goods shall be held to fix the value of 
 the same. 
 
 Standard for Su^ar. 
 
 Sec. 2914. The standard by which the color and grades 
 of sugar are to be regulated, shall be selected and furnished 
 to the collectors of such ports of entry as may be necessary 
 by the Secretary of the Treasury, from time to time, and 
 in such manner as he may deem expedient. 
 
 Sampling of Sugar. 
 
 Sec. 2915. The Secretary of the Treasury shall, by 
 regulation, prescribe and require that samples from pack- 
 ages of sugar shall be taken by the proper officers, in such 
 manner as to ascertain the true quality of such sugar; and 
 the weights of sugar imported in casks or boxes shall be 
 
48 Title 34— REVISED STATUTES— Ch. 6. 
 
 marked distinctly by the custom-house weigher, by scoring 
 the figures indelibly on each package. 
 
 Samples should be taken, at original port of entry, from all 
 packages without regard to their sound or damaged condition (T. 
 D. 10296, 11289). 
 
 Samples of Wool. 
 
 Sec. 2916. For the purpose of carrying into effect the 
 classification of wool and hair of animals, prescribed by 
 Schedule L, Title ''Duties upon Imports," a sufficient 
 number of distinctive samples of the various kinds of wool 
 or hair embraced in each of the three classes named, 
 selected and prepared under the direction of the Secretary 
 of the Treasury, and duly verified by him, the standard 
 samples of which shall be retained in the Treasury Depart- 
 ment, shall be deposited in the custom-houses and else- 
 where, as he may direct; which samples shall be used by 
 the proper officers of the customs, to determine the class 
 to which any imported wool or hair belongs. {See para- 
 graphs 279 and 685 of Act Aug. 29, 1894, post.) 
 
 Standard of Vinegar. 
 
 Sec. 2917. The standard for vinegar shall be taken to be 
 that strength which requires thirty-five grains of bicar- 
 bonate of potash to neutralize one ounce troy of vinegar; 
 and all import duties that may be imposed by law on 
 vinegar imported from foreign countries shall be collected 
 according to this standard. {See paragraph 236, Act Aug. 
 28, 1894, post.) 
 
 Vinegar of less than the standard strength is subject to duty as 
 if of the standard strength (T. D. 2988, G. A. 1580). Mode of testing, 
 see T. D. 3136. 
 
 Hydrometers. 
 
 Sec. 2918. The Secretary of the Treasury may under 
 the direction of the President, adopt such hydrometer as 
 he may deem best calculated to promote the public interest 
 for the purpose of ascertaining the proof of liquors; and, 
 after such adoption, the duties imposed by law upon 
 distilled spirits shall be collected according to proof ascer- 
 tained by any hydrometer so adopted. 
 
 Standard Weigbt of Grain. 
 
 Sec. 2919. For the purpose of estimating the duties on 
 importations of grain, the number of bushels shall be ascer- 
 tained by weight, instead of by measuring; and sixty 
 pounds of wheat, fifty-six pounds of corn, fifty-six pounds 
 of rye, forty-eight pounds of barley, thirty-two pounds of 
 oats, sixty pounds of pease, and forty-two pounds of 
 buckwheat, avoirdupois weight, shall respectively be 
 estimated as a bushel. 
 
APPRAISAL. 49 
 
 Expense of weighing", gauging, &c. when to be paid by owner. 
 
 Sec. 2920. In all cases in which the invoice or entry 
 does not contain the weight, or quantity, or measure of 
 merchandise, now weighed, or measured, or gauged, the 
 same shall be weighed, gauged, or measured at the expense 
 of the owner, agent, or consignee. {See §§2890, 2898 R, 
 S., and §22 Act June 10, 1890, post.) 
 
 No uniform fee can be established, owing to the different rates 
 for labor, at different ports of the United States, but only the 
 actual expense for such service will be charged and collected, 
 (T. D. 5140, 5157; G. A. 1828.) 
 
 Deficiency of Articles— *' Short Shipments"— allowance for. 
 
 Sec. 2921. If, on the opening of any package, a defi- 
 ciency of any article shall be found, on examination by the 
 appraisers, the same shall be certified to the collector on 
 the invoice, and an allowance for the same be made in 
 estimating the duties. {^See §2899.) 
 
 1. The rule of law is that duties shall be assessed only on the 
 quantity of the merchandise actually imported. And it is equally 
 well-settled that an importation is complete when the vessel con- 
 taining the merchandise "arrives at a port of entry, intending there 
 to discharge her cargo." Hence no allowance cati be made for 
 the loss of article after "importation" as above defined. But 
 where satisfactory evidence is furnished to show that missing 
 articles were never laden on the vessel, or were lost or destroyed 
 during the voyage, or were, in fact, never "imported," and that 
 no loss or abstraction occurred after the landing of the goods, an 
 allowance may be made therefor (G. A. 2838 and cases cited. See 
 also T, D. 5974, 8376, 8440, 9305, 10836, 11140, 11960, 12184, 12198, 
 14004, 15547 ; G. A. 332, 751, 849, 2268, 2480, 2794), but not after the 
 goods have passed from the custody of the Government, except in 
 certain cases where the original packages remain unopened as im- 
 ported (T. D. 4370, 6590, 13900, 15453 ; G. A. 90, 916). 
 
 2. Where the duties depend upon weight, gauge, or measure, 
 the return of the surveyor's officers will be adopted in liquidation 
 (T. D. 8159, 9305. ioi77> 14004) and an allowance for deficiency in 
 weight occurring in transitu before arrival may be made, but not 
 for mere shrinkage if the value is not diminished thereby. (Rob- 
 ertson vs. Bradbury, 132 U. S. 491, cited in extenso in T. D. 9790; 
 G. A. 2794). 
 
 3. Claims for damage occurring before arrival have been abol- 
 ished by the repeal of section 2927, R. S., and the enactment of sec- 
 tion 23, Act June 10, 1890 (post), which provides for abandonment 
 in lieu of damage allowance (T. D. 14191, G. A. 106). Allowance 
 for loss of contents due to breakage of bottles, containing liquors, 
 
 during the voyage of importation, has been authorized by recent 
 decision of the Treasury Department (T. D. 15547). 
 
 4. Articles arriving in absolutely worthless condition — such as 
 fruit rotted on the voyage — should be abandoned under section 23, 
 Act June 10, 1890, in order to have duties refunded (G. A. 656, 
 910). 
 
 5. Failure to claim shortage in one importation does not entitle 
 
50 TITI.K 34— REVISED STATUTES— Ch. 6. 
 
 the importer to bring in an excessive quantity over the invoice in 
 a subsequent importation (G. A. i8ii). 
 
 6. The fact that certain merchandise, in the custody of the Gov- 
 ernment, is found, upon being reweiglied, to weigh less than the 
 original return, affords no ground for a claim for reliquidation of 
 former entries of similar merchandise, at the same reduced 
 weight (T. D. 8827). 
 
 7. Importers should keep posted as to weigher's return, and, if 
 dissatisfied, should request reweighing before the merchandise 
 leaves the custody of the Government (T. D. 8827, 11614, 13162: 
 G. A. 377, 922, 940, 1942). 
 
 Secs. 2922, 2923 and 2924. (Relating to examination 
 of importers respecting market- value.) Repealed by Act 
 June 10, 1890, §29 {post). See §16 of said Act. 
 
 Bond to produce proof of description of mercliandise. 
 
 Sec. 2925. Whenever, in the opinion of the Secretary 
 of the Treasury, it may be necessary in order to carry into 
 full effect the laws for the collection of the revenue, he 
 may authorize the collector of any district into which 
 merchandise, subject to duty, may be imported, to require 
 the owner, importer, or consignee of such merchandise, to 
 give bond, in a sum not exceeding the value of such mer- 
 chandise, that he will produce or cause to be produced, 
 within a reasonable time, to be fixed by the Secretary, 
 such proof as the Secretary may deem necessary, and as 
 is in the power of the owner, importer, or consignee to 
 obtain, to enable the collector to ascertain the class or 
 description of manufacture, or rate of duty, to which such 
 merchandise is justly liable. {See §§4 and 16, Act Ju7ie 10, 
 1890, and Act June 20, 1876, post.) 
 
 Storing merchandise when damaged or when entry incomplete 
 
 Sec. 2926. All merchandise, of which incomplete entry 
 has been made, or an entry without the specification of 
 particulars, either for want ,of the original ini^oice, or for 
 any other cause, or which has received damage during the 
 voyage, shall be conveyed to some warehouse or store- 
 house to be designated by the collector, in the parcels or 
 packages containing the same, there to remain with due 
 and reasonable care, at the expense and risk of the owner 
 or consignee, under the care of some proper officer, until 
 the particulars, cost, or value, as the case may require, 
 , shall have been ascertained either by the exhibition of the 
 original invoice thereof, or by appraisement, at the option 
 of the owner, importer, or consignee; and until the duties 
 thereon shall have been paid, or secured to be paid, and a 
 
APPRAISAL. 51 
 
 permit granted by the collector for the delivery thereof. 
 (See §§2789, 2963, R S.; §§ 4 and 23, Act June 10, 1890, 
 and §24, Act yitne 22, 1874, post.) 
 
 1. Charges for cartage, labor and storage are chargeable on 
 goods entered by appraisement under this section, (T. D. 8993.) 
 
 2. Where goods are transferred from one store to another, for 
 better facilities in examination of the goods, the charge for transfer 
 cannot be exacted from the owner, (T. D. 9849, 9943.) 
 
 Sec. 2927. (Relating to goods damaged during the voy- 
 age.) Repealed by Act June 10, 1890, §29 {post). See 
 §23 of said Act. 
 
 Entry of Wrecked Goods. 
 
 Sec. 2928. Before any merchandise which may be taken 
 from any wreck shall be admitted to an entry, the same 
 shall be appraised; and the same proceedings shall be 
 ordered and executed in all cases where a reduction of 
 duties shall be claimed on account of damage which any 
 merchandise shall have sustained in the course of the 
 voyage; and in all cases where the owner, importer, con- 
 signee, or agent shall be dissatisfied with such appraise- 
 ment, he shall be entitled to the privileges of appeal as 
 provided for in this Title. {See §3058, and §§13, 14, 23, 
 Act June 10, 1890, post.) 
 
 1. This section applies to wrecked goods recovered from wrecks 
 which have remained sunk for a period less than two years. The 
 Act of June 22, 1874, {post) and section 23 of the Act of October i, 
 1890 {post)^ relate to goods recovered after being sunk for two 
 years or longer. 
 
 2. Duty is to be assessed on wrecked goods upon the basis of 
 the appraised value, whether subject to specific or ad-valorem 
 duty. If goods are damaged, a proportionate reduction of duty is 
 to be made, if ad valorem goods, a deduction from the sound value, 
 if goods paying specific duty, a deduction from the quantity, (T. 
 D. 1312, 11760.) Wrecked goods must pay duties the same as 
 other goods, whether regarded as the property of underwriters or 
 salvors. No allowance is to be made for salvage in estimating 
 the dutiable value, (T. D. 9598.) 
 
 3. Iron and Steel should be entered by appraisement on its value 
 and condition at the time of importation, in the same manner as 
 any other wrecked goods, (T. D. 8028.) 
 
 4. A vessel after being stranded, is conveyed into port, her 
 cargo cannot be considered wrecked goods; nor the cargo of a 
 vessel, which took fire at sea, and had to make port to extinguish 
 the fire, which damaged the cargo, (T. D. 7326, 7554.) But where 
 goods were wrecked in course of transfer by lighter to the import, 
 ing vessel were entitled to entry under this section, (T. D. 12061.) 
 
 5. If the merchandise is not claimed and entered by the owner 
 on due ptoof of ownership, it will be subject to sale for duties in 
 the usual manner, (Reg. 1892, art. 370.) 
 
 See notes to "Wrecked goods " in Schedule of Duties. 
 
 Secs. 2929, 2930, 2931 and 2932. (Relating to re- 
 appraisement, protest and appeal.) Repealed by Act June 
 10, 1890, §29 {post). See §§13, 14 and 15 of said Act. 
 
52 Title 34— REVISED STATUTES— Ch. 6. 
 
 Drugs and Medicines to be examined before entry. 
 
 Sec. 2933. All drugs, medicines, medicinal preparations, 
 including medicinal essential oils and chemical prepara- 
 tions, used wholly or in part as medicine, imported from 
 abroad, shall, before passing the custom-house, be exam- 
 ined and appraised, as well in reference to their quality, 
 purity, and fitness for medical purposes, as to their value 
 and identity specified in the invoice. {See T. D. 14348.) 
 
 Name of proprietor to be affixed to Medicinal Preparations. 
 
 Sec. 2934. All medicinal preparations, whether chemical 
 or otherwise, usually imported with the name of the manu- 
 facturer, shall have the true name of the manufacturer and 
 the place where they are prepared, permanently and legi- 
 bly affixed to each parcel by stamp, label, or otherwise ; 
 and all medicinal preparations imported without such 
 names so affixed shall be adjudged to be forfeited. {See 
 §5 Act Aug. 28, 1894, /^j/.) 
 
 Sec. 2935. If, on examination, any drugs, medicines, 
 medicinal preparations, whether chemical or otherwise, in- 
 cluding medicinal essential oils, are found, in the opinion 
 of the examiner, to be so far adulterated, or in any manner 
 deteriorated, as to render them inferior in strength and 
 purity to the standard established by the United States, 
 Edinburgh, London, French, and German Pharmacopoeias 
 and dispensatories, and thereby improper, unsafe, or dan- 
 gerous to be used for medicinal purposes, a return to that 
 eff"ect shall be made upon the invoice, and the articles so 
 noted shall not pass the custom-house, unless, on a re- 
 examination of a strictly analytical character, called for by 
 the owner or consignee, the return of the examiner shall 
 be found erroneous, and it is declared as the result of such 
 analysis, that the articles may properly, safely, and with- 
 out danger, be used for medicinal purposes. 
 
 Appeal from Examination of Drugs. 
 
 Sec. 2936. The owner or consignee shall at all times, 
 when dissatisfied with the examiner's return, have the 
 privilege of calling, at his own expense, for a re-examina- 
 tion; and the collector, upon receiving a deposit of such 
 sum as he may deem sufficient to defray such expense, 
 shall procure some competent analytical chemist possessing 
 the confidence of the medical profession, as well as of the 
 colleges of medicine and pharmacy, if any such institutions 
 exist in the State in which the collection-district is situated, 
 to make a careful analysis of the articles included in the 
 return, and a report upon the same under oath. In case 
 
APPRAISAIv. 53 
 
 this report, which shall be final, shall declare the return 
 of the examiner to be erroneous, and the articles to be of 
 the requisite strength and purity, according to the standards 
 referred to in the next preceding section, the entire invoice 
 shall be passed without reservation, on payment of the cus- 
 tomary duties. 
 
 Exportation or destruction of rejected Drugs. 
 
 Sec. 2937. If the examiner^s return, however, shall be 
 sustained by the analysis and report, the articles shall 
 remain in charge of the collector, and the owner or con- 
 signee, on payment of the charges of storage and other 
 expenses necessarily incurred by the United States, and on 
 giving a bond with sureties satisfactory to the collector to 
 land the articles out of the limits of the United States, shall 
 have the privilege of re-exporting them at any time within 
 the period of six months after the report of the analysis; 
 but if the articles shall not be sent out of the United States 
 within the time specified, the collector, at the expiration 
 of that time, shall cause the same to be destroyed, and 
 hold the owner or consignee responsible to the United 
 States for the payment of all charges, in the same manner 
 as if the articles had been re-exported. {See Act Juue 22, 
 1876, post.) 
 
 1. Condemned drugs are subject to destruction, whether entered, 
 or remaining unclaimed and liable to sale. In the latter case, 
 collectors should require a special report from appraisers upon 
 drugs liable to sale, before ordering their destruction (T. D. 7799). 
 
 2. Opium condemned as unfit for medicinal purposes cannot be 
 entered for manufacture into morphine (T. D. 2203). 
 
 3. Importers are liable for charges and expenses when goods 
 are rejected (T. D. 14347). 
 
 Appraisement at New York. 
 
 Sec. 2938. One of the assistant appraisers at the port 
 of New York, to be appointed with special reference to 
 his qualifications for such duties, shall, in addition to the 
 duties that may be required of him by the appraiser, 
 perform the duties of a special examiner of drugs, medi- 
 cines, chemicals, and so forth. 
 
 Sec. 2939. The collector of the port of New York shall 
 not, under any circumstances, direct to be sent for exami- 
 nation and appraisement less than one package of every 
 invoice, and one package at least out of every ten packages 
 of merchandise, and a greater number should he, or the 
 appraiser, or any avSsistant appraiser, deem it necessary. 
 When the Secretary of the Treasury, however, from the 
 character and description of the merchandise, may be of 
 the opinion that the examination of a less proportion of 
 packages will amply protect the revenue, he may, by 
 
54 TITI.E 34— REVISED STATUTES— Ch. 6. 
 
 special regulation, direct a less number of packages to be 
 examined. (See §2901). 
 
 Examiners at New York. 
 
 Sec. 2940. The Secretary of the Treasury may, on the 
 nomination of the appraiser, appoint such number of 
 examiners at the port of New York as the Secretary 
 may in writing determine to be necessary, to aid each of 
 the assistant appraisers in the examination, inspection, 
 and appraisement of merchandise. No person shall be 
 appointed such examiner who is not, at the time of his 
 appointment, practically and thoroughly acquainted with 
 the character, quality, and value of the article in the 
 examination and appraisement of which he is to be em- 
 ployed, nor shall any such examiner enter upon the dis- 
 charge of his duties, as such, until he shall have taken 
 and subscribed an oath faithfully and diligently to dis- 
 charge such duties. 
 
 Appraisers and others not to engage in other business. 
 
 Sec. 2941. No appraiser, assistant appraiser, examiner^ 
 clerk, verifier, sampler, messenger, or other person em- 
 ployed in the departments of appraisal at the port of New 
 York, or any of them, shall engage or be employed in any 
 commercial or mercantile business, or act as agent for any 
 person engaged in such business, during the term of his 
 appointment. 
 
 Sec. 2942. All provisions relating to the duties of 
 appraisers, or to any proceedings consequent or dependent 
 upon the action of such appraisers and not inconsistent 
 with the provisions relating to the appraiser and assistant 
 appraisers at the port of New York, shall be construed to 
 apply to them. 
 
 Sec. 2943. (Relating to Appraisement of damaged goods.) 
 Repealed by Act June 10, 1890, §29 {post). 
 
 Labor beyond usual hours. 
 
 Sec. 2944. If at any time, from an increase of impor- 
 tation, or from any other cause, there shall be found upon 
 the floors of the public stores in the City of New York an 
 accumulation of merchandise awaiting appraisement, the 
 appraiser shall, under regulations established by the Sec- 
 retary of the Treasury, direct the assistant appraisers, and 
 others associated with them in this branch of the public 
 business, to devote time beyond the usual business hours, 
 in each day, during daylight, to their respective duties, so 
 that the business of appraisement may be faithfully and 
 more promptly dispatched. 
 
APPRAISAL. 55 
 
 Sec. 2945. (Relating to Penalty for declining to act as 
 Merchant Appraiser.) Repealed by Act June lo, 1890, §29 
 {post). 
 
 Appraisement at ports where there are no Appraisers. 
 
 Sec. 2946. When merchandise is entered at ports where 
 there are no appraisers, the mode hereinbefore prescribed 
 of ascertaining the foreign value thereof shall be carefully 
 observed by the revenue officers to whom is committed the 
 estimating and collection of duties. {See §13, Act June 10, 
 i^()o, post, and ^2g^o R. S.) 
 
 Sec. 2947. The Secretary of the Treasury shall have 
 authority to direct the appraiser for any collection-district 
 to attend in any other collection-district for the purpose of 
 appraising any merchandise imported therein. (See §13, 
 Act June 10, id>go, post.) 
 
 Additional Duties not Fines. 
 
 Sec. 2948. No portion of the additional duties provided 
 by this Title shall be deemed a fine, penalty, or forfeiture, 
 for the purpose of being distributed to any officer of the 
 customs, but the whole amount thereof, when received, 
 shall be paid directly into the Treasury. {See §2970 R, 
 S., and ^'j Act June 10, i^go, post.) 
 
 Secretary of Treasury to prescribe Regulations for Appraisal. 
 
 Sec. 2949. The Secretary of the Treasury from time to 
 time shall establish such rules and regulations, not incon- 
 sistent with the laws of the United States, to secure a just, 
 faithful, and impartial appraisal of all merchandise imported 
 into the United States, and just and proper entries of such 
 actual market-value or wholesale price thereof, and of the 
 square yards, parcels, or other quantities, as the case may 
 require, and of such actual market- value or wholesale 
 price of each of them. The Secretary of the Treasury 
 shall report all such rules and regulations, with the reasons 
 therefor, to the then next session of Congress. {See §13, 
 Act jfiine 10, 1890, post.) 
 
 Appraiser's Certificate. 
 
 Sec. 2950. The certificate of any one of the appraisers 
 of the dutiable value 0/ any imported merchandise required 
 to be appraised, shall be deemed to be the appraisement 
 of such merchandise required by law to be made by such 
 appraisers. Where merchandise shall be entered at ports 
 where there are no appraisers, the certificate of the revenue 
 officer to whom is committed the estimating and collection 
 of duties of the dutiable value of any merchandise required 
 
56 TITI.K 34— REVISED STATUTES— Ch. 6. 
 
 to be appraised, shall be deemed and taken to be the 
 appraisement of such merchandise required by law to be 
 made by such officer. (See §13, Act June 10, \^()o^ post.) 
 
 Deflnition of the word "Ton." 
 
 Sec. 2951. Wherever the word ^*ton'^ is used in this 
 chapter, in reference to weight, it shall be construed as 
 meaning twenty hundred weight, each hundred weight 
 being one hundred and twelve pounds avoirdupois. 
 
 Sec. 2952. (Relating to definition of the words "value" 
 and 'Valued.") Repealed by Act June 10, 1890, §29 
 ( post) . See §19^/ said A ct. 
 
 Buildings for Custom- House purposes. 
 
 Sec. 2953. Nothing herein contained shall be construed 
 to prevent the leasing or hiring of such buildings or accom- 
 modations as may be required for the use of the United 
 States appraisers for the due examination and appraisal of 
 imported merchandise at the ports where such officers are 
 provided by law, nor to prohibit the leasing or hiring by 
 collectors of the customs, for short periods, with the 
 approval of the Secretary of the Treasury, of such stores 
 as may be required for custom-house purposes at any of 
 the smaller revenue ports of the United States. 
 
BOND AND WAREHOUSE SYSTEM.* 
 
 (Title 34-Revised Statutes-Chapter 7.) 
 
 Lease of warehouses authorized. 
 
 Sec. 2954. The Secretary of the Treasury may, at his 
 discretion, lease such warehouses as he deems necessary, 
 for the storage of unclaimed goods, or goods which for any 
 other reason are required by law to be stored by the Gov- 
 ernment. {Sec §24, Act June 22, 1874, post.) 
 
 Sec. 2955. No leases shall be entered into by the United 
 States for any warehouses for the storage of warehoused or 
 unclaimed merchandise at any port where there may exist 
 any private bonded warehouses ; Provided, That such 
 buildings may be leased as may be required for the use of 
 appraisers for the examination and appraisal of imported 
 merchandise at ports where such officers are provided by 
 law ; and collectors may lease, for short periods, at any of 
 the smaller ports, such stores as may be required for cus- 
 tom-house purposes, with the approval of the Secretary of 
 the Treasury. 
 
 Sec. 2956. All warehouses hired by the collector, naval 
 officer, or surveyor, shall be on public account, and paid 
 for by the collector as such, and shall be appropriated ex- 
 clusively to the use of receiving foreign merchandise, sub- 
 ject, as to the rates of storage, to regulation by the Secre- 
 tary of the Treasury. 
 
 Sec. 2957. No collector or other officer of the customs 
 shall enter into any contract or agreement for the use of 
 any building to be thereafter erected as a public store or 
 warehouse, and no lease of any building to be so used shall 
 be taken for a longer period than three years, nor shall 
 rent be paid, in whole or part, in any case, in advance. 
 
 Storage of liquors, coal, woods, &c. 
 
 Sec. 2958. Cellars and vaults of stores for the storage 
 of wines and distilled spirits only, and yards for the storage 
 of coal, mahogany, and other woods and lumber, may, at 
 the discretion of the Secretary of the Treasury, be con- 
 
 * For Bonded Warehouses for manufacturing, cleaning, and 
 grinding goods for export, see sections 9 and 21, Act August 28, 
 1894; Act March 24, 1874; Act January 9, 1883, post. 
 
58 Title 34— REVISED STATUTES— Ch. 7. 
 
 stituted bonded warehouses for the storage of such articles 
 under the same regulations and conditions as required in 
 the storage of other merchandise; the cellars or vaults 
 shall be exclusively appropriated to the storage of wines 
 or distilled spirits, and shall have no opening or entrance 
 except the one from the street, on which separate and 
 different locks of the custom-house and the owner or pro- 
 prietor of the cellars or vaults shall be placed. 
 
 Storage of grain. 
 
 Sec. 2959. Parts of such building as shall be approved 
 by the Secretary of the Treasury may be bonded for the 
 storage of grain, under such rules, regulations, and con- 
 ditions as he may prescribe for the security of the revenue. 
 
 Priyate warehouses. 
 
 Sec. 2960. Private warehouses shall be used solely for 
 the purpose of storing warehoused merchandise, and shall 
 be previously approved by the Secretary of the Treasury, 
 and be placed in charge of a proper officer of the customs, 
 who, together with the owner and proprietor of the ware- 
 house, shall have the joint custody of all the merchandise 
 stored in the warehouse; and all the labor on the mer- 
 chandise so stored must be performed by the owner or 
 proprietor of the warehouse, under the supervision of the 
 officer of the customs in charge of the same, at the expense 
 of the owner or proprietor. {See §24, Act June 22, 1874, 
 post.) 
 
 1. The Treasury Department uniformly declines to grant per- 
 mission to bond portions of buildings for general storage purposes 
 (T. D. 3608). 
 
 2. For liability of proprietors of bonded warehouses see T. D. 
 694. 
 
 Bond of Proprietors. 
 
 Sec. 2961. Before any of the stores or cellars, owned or 
 occupied by private individuals, shall be used as a ware- 
 house for merchandise imported by other merchants or 
 importers, the owner, occupant, or lessee thereof shall 
 enter into bond, in such sums and with such sureties as 
 may be approved by the Secretary of the Treasury, exoner- 
 ating and holding harmless the United States and its officers 
 from or on account of any risk, loss, or expense of any 
 kind or description, connected with or arising from the 
 deposit or keeping of the merchandise in the warehouses; 
 and all imports deposited in any public or private ware- 
 house authorized by this Title shall be at the sole and 
 exclusive risk and expense of the owner or importer. 
 {See notes to §§2983, 2984.) 
 
 The responsibility for merchandise contained in bonded ware- 
 houses rests entirely with the proprietors of the same, the Gov- 
 ernment being solely interested in the duty due upon the goods 
 (T. D. 15087). 
 
BOND AND WAREHOUSE SYSTEM. 59 
 
 Importer may designate warehouse— certain articles excluded 
 from warehouse privileges. 
 
 Sec. 2962. Any merchandise subject to duty, with the 
 exception of perishable articles, also gunpowder, and other 
 explosive substances, except fire-crackers, which shall 
 have been duly entered and bonded for warehousing, in 
 conformity with existing laws, may be deposited, at the 
 option of the owner, importer, consignee, or agent, at his 
 expense and risk, in any public warehouse owned or leased 
 by the United States, or in the private warehouse of the 
 importer, the same being used exclusively for the storage of 
 warehoused merchandise of his own importation or to his 
 consignment, or in a private warehouse used by the owner, 
 occupant, or lessee, as a general warehouse for the storage 
 of warehoused merchandise; such place of storageto be des- 
 ignated on the warehouse-entry at the time of entering such 
 merchandise at the custom-house. (See §§2975, 2984.) 
 
 1. Any portion of an invoice not less than an entire package or 
 if in bulk not less than one ton, may be entered for warehouse 
 and remainder for consumption (T. D. 5341). 
 
 2. Vegetables (T. D. 5201); Fruits (T. D. 13852) and Eggs 
 (T. D. 1 1283) are perishable articles. 
 
 3. Swedish matches when packed in zinc lined boxes, enclosed 
 in wooden cases, are not considered explosive or dangerous 
 articles, and may be stored in warehouse (T. D. 7439). 
 
 4. Percussion Caps used for sporting purposes only, are not 
 explosive articles, and not included in the list of explosives, and 
 may h^ forwarded in bond (T. D. 9564). Metallic Cartridges may 
 be entered in bond for immediate transportation and exportation 
 to foreign countries, if directly transferred from the car to the 
 exporting vessel (T. D. 8692). 
 
 5. Blasting Gz/'i- and *' Detonators,'" such as are used by miners 
 and for blasting purposes, are dangerously explosive (T. D. 9564). 
 See also §2975, post. 
 
 6. Imported merchandise, the product or manufacture of the 
 United States, liable to duty equal to the tax imposed by the in- 
 ternal revenue laws, are entitled to the privileges of the warehouse 
 system (T. D. 7435, modifying T. D. 5829), and the bonded period 
 commences with such reimportation (T. D. 15089, 15267). 
 
 Goods not duly entered, deposited in warehouse. 
 
 Sec. 2963. When merchandise, imported into the United 
 States, has not been entered in pursuance of the provisions 
 of any act regulating imports and tonnage, the same shall 
 be deposited in the public warehouse, and shall there 
 remain, at the expense and risk of the owner, until such 
 invoice is produced. Nothing herein contained shall be 
 understood to prohibit the sale of such quantities of mer- 
 chandise so stored as may be necessary to discharge the 
 duties thereon, and all intervening charges, at the time or 
 times when such duties shall become due and payable. 
 (See §§2926, 2789.) 
 
 Sec. 2964. In all cases of failure or neglect to paj^ the 
 
60 Title 34— REVISED STATUTES— Ch. 7. 
 
 duties within the period allowed by law to the importer 
 to make -entry thereof, or whenever the owner, importer, 
 or consignee shall make entry for warehousing the same, 
 in writing, in such form and supported by such proof as 
 shall be prescribed by the Secretary of the Treasury, the 
 merchandise shall be taken possession of by the collector, 
 and deposited in the public stores, or in other stores to be 
 agreed on by the collector or chief revenue officer of the 
 port, and the importer, owner, or consignee, such stores to 
 be secured under the joint locks of the inspector and im- 
 porter, there to be kept, with due and reasonable care, at 
 the charge and risk of the owner, importer, consignee, or 
 agent, and subject at all times to their order, upon pay- 
 ment of the proper duties and expenses, to be ascertained 
 on due entry thereof for warehousing, and to be secured 
 by a bond of the owner, importer, or consignee, with 
 surety to the satisfaction of the collector, in double the 
 amount of the duties, and in such form as the Secretary of 
 the Treasury shall prescribe. (See §2970 R. S., and Act 
 June 20, iB>']6,post. 
 
 Where goods are kept by the collector in charge and custody of 
 customs officer until exported, the expense incurred is to be paid 
 by the owner, importer, or consignee (G. A. 2603). 
 
 Storage of unclaimed merchandise— sales. 
 
 Sec. 2965. Unclaimed merchandise required by existing 
 laws to be taken possession of by collectors of the customs 
 may be stored in any public warehouse owned or leased by 
 the United States, or in any private bonded warehouse 
 authorized by this Title, and all charges for storage, labor, 
 and other expenses accruing on any such merchandise, not 
 to exceed in any case the regular rates for such objects at 
 the port in question, must be paid before delivery of the 
 goods on due entry thereof by the claimant or owner; or 
 if sold as unclaimed goods, to realize the import duties, 
 the charges shall be paid by the collector out of the pro- 
 ceeds of the sale thereof before paying such proceeds into 
 the Treasury as required by existing laws. {See notes to 
 §§2973, 2()'j4, post.) 
 
 Importations for immediate delivery may be warehoused. 
 
 Sec. 2966. Amended by Act June 26, 1884, §24, to read 
 as follows: When merchandise shall be imported into any 
 port of the United States from any foreign country in ves- 
 sels, and it shall appear by the bills of lading that the 
 merchandise so imported is to be delivered immediately 
 after the entry of the vessel, the collector of such port 
 may take possession of such merchandise and deposit the 
 same in bonded warehouse; and when it does not appear 
 
BOND AND WAREHOUSE SYSTEM. 61 
 
 by the bills of lading, that the merchandise so imported is 
 to be immediately delivered, the collector of the customs 
 may take possession of the same, and deposit it in bonded 
 warehouse, at the request of the owner, master, or con- 
 signee of the vessel, on three days' notice to such collector 
 after the entry of the vessel. 
 
 Merchandise for Jeffersonville and Albany. 
 
 Sec. 2967. Merchandise imported into the port of Louis- 
 ville, and destined for Jeffersonville, may be landed and 
 warehoused at Jeffersonville, under the custody and control 
 of the surveyor of the port of Louisville. 
 
 Sec. 2968. The Secretary of the Treasury may extend 
 the privileges of the provisions relating to warehouses, 
 and the regulations of the Treasury Department relating 
 thereto, to the port of Albany. 
 
 Custody of merchandise not unladen in time. 
 
 Sec. 2969. All merchandise of which the collector shall 
 take possession under the provisions relating to the time 
 for the discharge of a vesseFs cargo shall be kept with due 
 and reasonable care at the charge and risk of the owner. 
 
 Time limited for merchandise to remain in Bonded Ware- 
 house. 
 
 Sec. 2970. Any merchandise deposited in bond in any 
 public or private bonded warehouse may be withdrawn for 
 consumption within one year from the date of original 
 importation on payment of the duties and charges to which 
 it may be subject by law at the time of such withdrawal; 
 and after the expiration of one year from the date of 
 original importation, and until the expiration of three years 
 from such date, any merchandise in bond may be with- 
 drawn for consumption on payment of the duties assessed 
 on the original entry and charges, and an additional duty 
 of ten per centum of the amount of such duties and 
 charges. 
 
 " It was the intention of Congress to repeal this section (2970) 
 and aboHsh the additional duties therein provided for (T. D. 
 13289, adopting opinion In re Schmid, Circuit Court, 54 Fed. Rep., 
 145; G. A. 2827)." 
 
 Withdrawal for exportation or transshipment— Sale of 
 abandoned ^oods after custody of three years. 
 
 Sec. 2971. All merchandise which may be deposited in 
 public store or bonded warehouse may be withdrawn by 
 the owner for exportation to foreign countries; or may be 
 transshipped to any port of the Pacific or western coast of 
 the United States at any time before the expiration of three 
 years from the date of original importation; such goods on 
 
62 Title 34— revised STATUTES— Ch. 7. 
 
 arrival at a Pacific or western port to be subject to the same 
 rules and regulations as if originally imported there. Any 
 goods remaining in public store or bonded warehouse 
 beyond three years shall be regarded as abandoned to the 
 Government, and sold under such regulations as the Sec- 
 retary of the Treasury may prescribe, and the proceeds 
 paid into the Treasury. In computing this period of three 
 years, if such exportation or transshipment of any mer- 
 chandise shall, either for the whole or any part of the term 
 of three years, have been prevented by reason of any order 
 of the President, the time during which such exportation 
 or transshipment of such merchandise shall have been 
 so prevented shall be excluded from the computation. 
 Merchandise withdrawn for exportation shall be subject 
 only to the payment of such storage and charges as may 
 be due thereon. {See §§2970, 2977, 2979, 3015, 3017, 3036, 
 3052,3127.) 
 
 1. The provisions of this section apply to goods where the duties 
 have been paid or have not been paid (T. D. 6170, 12494, 12753), 
 but duty paid goods may be exempted from summary sale, by 
 surrender of the withdrawal permits to the storekeeper (T. D. 
 12862). 
 
 2. Exportation cannot be made after the three years' limit (T. D. 
 6170) unless delay is occasioned by unavoidable circumstances 
 (T. D. 1990, 2040). 
 
 3. Merchandise rehnported after a previous importation and 
 exportation, may be re-entered for warehousing for a new three 
 years' term as an original importation, except where the trans- 
 action is shown to be a mere colorable one, so that there is no real 
 exportation and importation of the goods at all (T. D. 14995, citing 
 opinion Attorney-General, modifying T. D. 12410; see also T. D. 
 14795, 15372; G. A. 2823), and the goods may be entered at the rate 
 in force at time of entry (T. D. 2246); and reimported whiskey is 
 subject when withdrawn to a duty equal to the internal-revenue 
 tax under section 19, Act August 28, 1894 (T. D. 15372). 
 
 4. Supplies for American vessels cannot be withdrawn after 
 three years without payment of duties (T. D. 8822). 
 
 5. The words, date of original importation, refer to the exterior 
 port of first arrival of the merchandise, and not to the interior 
 port of destination (Seeberger vs. Schweyer, 153 U. S., 609). 
 
 6. A sale of goods made before the expiration of the three years 
 limit is illegal, and bars recovery on the warehouse bond (T. D. 
 4696). 
 
 7. Goods are considered as abandoned to the Government, after 
 expiration of the three years' limit, as well where the duties 
 thereon have been paid as where they have not been paid. Parties 
 interested should be notified of the date of expiration of the lirnit, 
 and after such date, and before the goods are listedYor sale, duties, 
 charges, etc., may be paid, and the goods taken away. This 
 applies likewise to unclaimed goods not entered at the custom- 
 house (T. D. 6070, 6199, 6170, with opinion of the Attorney-General). 
 
 Distribution of proceeds of sale. 
 
 Sec. 2972. The Secretary of the Treasury, in case of 
 any sale of any merchandise remaining in public store or 
 bonded warehouse beyoud three years, may pay to the 
 
BOND AND WAREHOUSE SYSTEM. 63 
 
 owner, consignee, or agent of such merchandise, the .pro- 
 ceeds thereof, after deducting duties, charges, and expenses, 
 in conformity with the provision relating to the sale of 
 merchandise remaining, in a warehouse for more than one 
 year. (See notes to §2973, R. S., et seq.) 
 
 Merchandise under " General Order " unclaimed beyond one 
 year to be sold and distribution of proceeds. 
 
 Sec. 2973. If any merchandise shall remain in public 
 store beyond one year, without payment of the duties and 
 charges thereon, except as hereinbefore provided, then 
 such merchandiee shall be appraised by the appraisers, if 
 there be any at such port, and if none, then by two mer- 
 chants to be designated and sworn by the collector for that 
 purpose, and sold by the collector at public auction, on 
 due public notice thereot being first given, in the manner 
 and for the time to be prescribed by a general regulation 
 of the Treasury Department. At such public sale, distinct 
 printed catalogues descriptive of such merchandise, with 
 the appraised value afiixed thereto, shall be distributed 
 among the persons present at such sale. A reasonable 
 opportunity shall be given before such sale, to persons 
 desirous of purchasing, to inspect the quality of such mer- 
 chandise. The proceeds of such sales, after deducting the 
 usual rate of storage at the port in question, with all other 
 charges and expenses, including duties, shall be paid over 
 to the owner, importer, consignee, or agent, and proper 
 receipts taken for the same. (5^^ §§2971, 2975, 2976.) 
 
 1 . Exportation of " Genera t order ' ' goods — restrictions. Unless 
 it shall appear by satisfactory evidence that merchandise remain- 
 ing in general order without examination or appraisement, was, 
 when shipped at the foreign port, destined for immediate exporta- 
 tion from the United States, no exportation thereof will be per- 
 mitted except under entry for warehouse and exportation in bond 
 and appraisement made as provided in such cases (T. D. 15504). 
 After the one year limit the goods cannot be admitted to ware- 
 house privileges for subsequent exportation. The fact that the 
 goods were originally shipped in transit through the United States 
 forms no exception to this rule (T. D. 7676, 12076, 14201, 14900, 
 15527)- ^ 
 
 2. Withdrawals for consumption may be permitted at any time 
 after the expiration of the one year limit, before action for sale has 
 been taken, upon payment of the duties (T. D. 4787, 8542, 12076). 
 
 3. Proceeds of sales of goods in private bonded warehouses. 
 Storage charges on goods in private bonded warehouses is not a 
 lien on the goods, but the warehouse keeper must look to the 
 owner, not to the property. Duties and expenses take priority 
 over storage charges (T. D. 7027, 14262). But in the case of sales 
 of seized or unclaimed goods in private warehouses, the storage 
 charges are paid next after the expenses of sale, and has priority 
 over duties (T. D. 13269, 13451, 14262; see also T. D. 6617, 8402, 
 10044), and where such goods are transferred from the private 
 warehouse to a salesroom, the storage in the private warehouse 
 has priority over expense and storage in salesroom (T. D. 15488). 
 
 4. Payment of balances to attorneys under ordinary custom 
 
64 TITI.E 34— REVISED STATUTES— Ch. 7. 
 
 house power is not permitted, but maybe paid to attorney holding 
 specific authority from the importer (T. D. 14279) or to attorneys 
 of record in suits against the United States, but in such cases the 
 checks are drawn to the order of the principals (T. D. 14959). 
 
 5. Liens for freight on unclaimed goods is to be paid out of 
 proceeds of sales of such goods after the payment of duties 
 (T. D. 6580, 14487. See section 2981 R. S.) 
 
 6. Purchasers of sales of unclaimed goods, take the articles 
 at their own risk, without guarantee of quality or quantity (T. D. 
 2770, 9720). 
 
 7. Goods entered for consumption upon which only a portion 
 of the duties have been paid, may be sold under this section 
 (T. D. 4787). 
 
 8. Involuntary consignees of goods cannot be held liable for 
 duties and charges (T. D. 7796). 
 
 9. When the merchandise sold was subject to internal revenue 
 tax, the costs of the stamps therefor should be deducted from the 
 proceeds of the sale (T. D. 8372). 
 
 10. See also note 7 to section 2971. 
 
 Overplus of sales— disposal of. 
 
 Sec. 2974. The overplus, if any there be, of the pro- 
 ceeds of such sales, after the payment of storage, charges, 
 expenses, and duties, remaining unclaimed for the space 
 of ten days after such sales, shall be paid by the collector 
 into the Treasury of the United States; and the collector 
 shall transmit to the Treasury Department, with the over- 
 plus, a cop}^ of the inventory, appraisement, and account 
 of sales, specifying the marks, numbers, and descriptions 
 of the packages sold, their contents, and appraised value, 
 the name of the vessel and master in which, and of the 
 port whence, it was imported, and the time when, and the 
 name of the person to whom such merchandise was con- 
 signed in the manifest, and the duties and charges to which 
 the several consignments were respectively subject; and 
 the receipt or certificate of the collector shall exonerate 
 the master of any vessel in which such merchandise was 
 imported, from all claim of the owner thereof, who shall, 
 nevertheless, on due proof of his interest, be entitled to 
 receive from the Treasury the amount of any overplus paid 
 into the same under the provisions of this Title. 
 
 Any pretended attachments or garnishee proceedings, instituted 
 by third parties, should not be regarded by the collector in the 
 pursuance of his duty to pay any overplus into the Treasury of the 
 United States (T. D. 8813, 8949). 
 
 Sale of Perishable and Explosive Articles. 
 
 Sec. 2975. All merchandise of a perishable nature, and 
 all gunpowder and explosive substances, except fire- 
 crackers, deposited in any public or private bonded ware- 
 house, shall be sold forthwith. [See Proviso, §20, Act 
 June 10, iZgOy post, and §2g62, R. S ) 
 
 I. Perishable articles (such as vegetables), when unclaimed. 
 
BOND AND WAREHOUSE SYSTEM. 65 
 
 may be sold, if deemed expedient, on the wharf where landed 
 (T. D. 5201). 
 
 2. Goods in course of decay to be sold under the provisions of 
 this section (T. D. 15094). 
 
 Special Regulations (see T. D. 13852). 
 
 Sale of unclaimed merchandise liable to depreciation. 
 
 Sec. 2976. Any collector of the customs is authorized, 
 under such directions and regulations as may be prescribed 
 by the Secretary of the Treasury, to sell, upon due notice, 
 at public auction, any unclaimed merchandise deposited in 
 public warehouse whenever the same may from deprecia- 
 tion in value, damage, leakage, or other cause, in the 
 opinion of such collector, be likely to prove insufficient, 
 on a sale thereof, to pay the duties, storage, and other 
 charges if suffered to remain in public store for the period 
 allowed by law in the case of unclaimed merchandise. 
 {See §2973.) 
 
 1. If the duties upon the goods, are protected by transportation 
 bond, the collector at the port of entry should be notified, and the 
 sale withheld to afford the sureties opportunity to protect their 
 interest (T. D. 8697). 
 
 2. There is no authority for destruction of worthless unclaimed 
 goods, except tobacco, snuff or cigars (T. D. 11162, 11520). 
 
 3. Seized goods liable to speedy deterioration or when the 
 expense of keeping would largely reduce the net proceeds of sale, 
 are to be sold (T. D. 11624). 
 
 Special Regulations (T. D. 14879). 
 
 Refund of duty upon merchandise exported from warehouse. 
 
 Sec. 2977. Merchandise upon which duties have been 
 paid may remain in warehouse in custody of the officers of 
 the customs at the expense and risk of the owners of such 
 merchandise, and if exported directly from such custody 
 to a foreign country within three years, shall be entitled to 
 return duties. But proper evidence of such merchandise 
 having been landed abroad shall be furnished to the col- 
 lector by the importer, and one per centum of the duties 
 shall be retained by the Government. (See §§2971, 3015, 
 3017, 3023, 3024, 3025, 3027, 3049, 3052.) 
 
 1. The refund for drawback does not include the additional duty 
 paid under the provisions of section 7 of the Act June 10, 1890, nor 
 the discriminating duty paid under the provisions of section 14, 
 Act August 28, 1894 (T. D. 3435, 3502, 7583, 10841, 11754). 
 
 2. On the exportation of liquors on which duties have been paid ^ 
 drawback is only allowed on the quantity and proof of the article 
 actually exported (T. D. 4264). 
 
 3. Goods not covered by a consular invoice, and entered by 
 appraisement, may be entered for warehouse and immediate ex- 
 portation with drawback (T. D. 5415). 
 
 4. Payment of duties is an indispensable prerequisite for a 
 re-exportation with benefit of drawback (T. D. 11 158). 
 
 5 
 
66 Title 34— REVISED STATUTES— Ch. 7. 
 
 Restrictions upon Exportations for Drawback. 
 
 Sec. 2978. No merchandise subject to duty shall be 
 entered for drawback, or exported for drawback, after it is 
 withdrawn from the custody of the officers of the customs 
 except as provided in section three thousand and twenty- 
 five. 
 
 Permit for Re-exportation. 
 
 Sec. 2979. If the owner, importer, consignee, or agent 
 of any merchandise on which the duties have not been 
 paid, shall give to the collector satisfactory security that 
 the merchandise shall be landed out of the jurisdiction of 
 the United States, in the manner required by the laws 
 relating to exportations for the benefit of drawback, the 
 collector and naval officer, if any, on an entry to re-export 
 the same, shall, upon payment of the appropriate expenses, 
 permit the merchandise, under the inspection of the proper 
 officers, to be shipped without the payment of any duties 
 thereon. {See §§3015 et seq. 3023, 3024, 3049.) 
 
 Export bonds must be taken on all exportations under this sec- 
 tion, and the Secretary of the Treasury has no power to dispense 
 with such bonds. They must be cancelled in the manner provided 
 by sections 3044 to 3047, irrespective of the penal sum named in 
 the bond (T. D. 9201, 10265, 10299). 
 
 Special Regulations (T. D. 13411). 
 
 Withdrawal of mercliandise from warehouse, quantity limited. 
 
 Sec. 2980. No merchandise shall be withdrawn from any 
 warehouse in which it may be deposited, in a less quantity 
 than in an entire package, bale, cask, or box, unless in 
 bulk; nor shall merchandise so imported in bulk be deliv- 
 ered, except in the whole quantity of each parcel, or in a 
 quantity not less than one ton weight, unless by special 
 authority of the Secretary of the Treasury. 
 
 Lien for Freight on imported merchandise. 
 
 Sec. 2981. Amended by section 10 of Act June 10, 1880, 
 to read as follows: 
 
 That whenever the proper officef of the customs shall be 
 notified in writing of the existence of a lien for freight 
 upon imported goods, wares, or merchandise in his custody, 
 he shall, before delivering such goods, wares, or merchan- 
 dise to the importer, owner, or consignee thereof, give 
 seasonable notice to the party or parties claiming the lien; 
 and the possession by the officers of customs shall not 
 affect the discharge of such lien, under such regulations 
 as the Secretary of the Treasury may prescribe; and such 
 officer may refuse the delivery of such merchandise from 
 any public or bonded warehouse or other place in which 
 the same shall be deposited, until proof to his satisfaction 
 
BOND AND WAREHOUSE SYSTEM. 67 
 
 shall be produced that the freight thereon has been paid 
 or secured; but the rights of the United States shall not 
 be prejudiced thereby, nor shall the United States or its 
 officers be in any manner liable for losses consequent upon 
 such refusal to deliver. If merchandise so subject to a 
 lien regarding which notice has been filed, shall be for- 
 feited to the United States and sold, the freight due thereon 
 shall be paid from the proceeds of such sale in the same 
 manner as other charges and expenses authorized by law 
 to be paid therefrom are paid. 
 
 1. Nature of the Lien. The lien for freight is a protection 
 afforded the carrier after the Government has deprived him of 
 possession of the goods, and is the sole exception where customs 
 officers are required to hold the goods to protect private rights, 
 after the rights of the United States have been discharged (T. D. 
 8813, 13483). 
 
 2. Notice of the Lien must be served upon the collector, or other 
 officer having possession of the goods, or filed at the custom 
 house (Reg. 1892, Art. 309). ^ 
 
 After the delivery of the goods, or sale of unclaimed goods, the 
 notice cannot be accepted (T. D. 5866). 
 
 For goods under immediate transportation entry the notice 
 must be filed at the port of final delivery and cannot be accepted 
 at the first port of arrival (T. D. 5353, 14093, 15066). It may be 
 filed before the goods are unladen from the vessel (T. D. 4458) or 
 while the goods are in the railroad cars at an interior port (T. 
 D. 9486). Notice of intention to file a lien for freight at the interior 
 port may be given to the Collector at the exterior port, who shall 
 thereupon notify the Collector at the interior port (T. D. 15091). 
 
 On Teas the lien must be filed before delivery to the importer 
 under bond for inspection (T. D. 5703, see Act March 2, \%^'^,post). 
 
 3. Limitations of the Lien. The lien may be filed against any 
 imported merchandise, whether for consumption in this country 
 or in transit for exportation (T. D. 15066, with opinion of the 
 Attorney-General). 
 
 ft may cover any quantity of goods, which must be designated 
 with particularity (T. D. 5224). 
 
 It applies to freight only, including both ocean and land trans- 
 portation (T. D. 14093). 
 
 It has no reference to assessment for general average, except 
 where the goods are abandoned under section 23, Act June 10, 
 1890, when a claim for general average may be treated as a 
 lien for freight and paid accordingly (T. D. 14472, 12489). 
 
 Any charges or freight incurred before the voyage of importation, 
 is not covered by the lien, and cannot be paid out of the proceeds 
 of sale of unclaimed goods (T. D. 7938, 8069). 
 
 4. Discharge of the Lien — delivery of the goods. The collector 
 may detain the goods " until proof to his satisfaction shall be pro- 
 duced that the freight thereon has been paid or secured" as the 
 statute provides, but it does not specify the kind of proof required 
 or fix the responsibility for the delivery of the goods on insufficient 
 proof (T. D. 14793). The collector cannot take a bond to secure 
 the freight (T. D. 6441, 9842). 
 
 The collector cannot refuse to deliver the goods to importers 
 because of an existing lien on merchandise forming part or the 
 whole of a previous importation (T. D. 3453). 
 
 Where the collector believes the amount of the lien is in excess 
 of the freight due, he may notify the lienors that he will deliver 
 
68 TiTi,E 34— REVISED STATUTES— Ch. 7. 
 
 the goods after a reasonable time, unless the lien is filed in strict 
 compliance with the statute (T. D. 5523, 6836). 
 
 The collector may deliver the goods upon payment of the freight 
 due on the quantity or weight actually landed, in case of a disa- 
 greement between the parties interested (T. D. 4458). 
 
 5.^ Priority in payment claims. In all cases the claim for 
 duties takes priority of the lien for freight (T. D. 6580, 8813, 13483). 
 
 Where unclaimed goods are sold both duties and storage charges, 
 including private warehouses, take priority of the lien for freight 
 (T. D. 6580, 13269, 13451, 14487). 
 
 In case of forfeiture and sale of goods subject to the lien it will 
 be paid next, after the expense of sale (Reg. 1892, Art. 977). 
 
 Withdrawals for Supplies to certain vessels of War, 
 free of duty. 
 
 Sec. 2982. The privilege of purchasing supplies from 
 the public warehouses duty free, shall be extended, under 
 such regulations as the Secretary of the Treasury shall 
 prescribe, to the vessels of war of any nation in ports of 
 Ihe United States which may reciprocate such privilege 
 toward the vessels of war of the United States in its ports. 
 
 1. The privilege is allowed to vessels of war of the following 
 countries, viz.: Austria, Brazil, Chile, Corea, Denmark, England, 
 France, Germany, Greece, Hawaiian Islands, Holland, Italy, 
 Japan, Roumania, Salvador, Siam, Sweeden, Norway, and Vene- 
 zuela (T. D. 13111, 13467). 
 
 2. The provisions do not extend to domestic articles in ware- 
 house under internal revenue laws (T. D. 13250), or to allowance 
 for drawback under section 22, Act August 28, 1894 (T. D. 13536). 
 
 No allowance for Damage on ^oods in wareliouse. 
 
 Sec. 2983. In no case shall there be any abatement of 
 the duties or allowance made for any injury, damage, dete- 
 rioration, loss, or leakage sustained by au}^ merchandise, 
 while deposited in any public or private bonded warehouse. 
 {See proviso in §50, Act October i, i^^Oj post, and §§2984, 
 2961.) 
 
 Allowance for Injury or Destruction by Casualty. 
 
 Sec. 2984. The Secretary of the Treasury is hereby au- 
 thorized, upon production of satisfactory proof to him of 
 the actual injury or destruction, in whole or in part, of any 
 merchandise, by accidental fire, or other casualty, while 
 the same remained in the custody of the officers of the 
 customs in any public or private warehouse under bond, 
 or in the appraisers' stores undergoing appraisal, in pursu- 
 ance of law or regulations of the Treasury Department, or 
 while in transportation under bond from the port of entry 
 to any other port in the United States, or while in the 
 custody of the officers of the customs and not in bond, or 
 while within the limits of any port of entry, and before 
 the same have been landed under the supervision of the 
 ofiicers of the customs, to abate or refund, as the case 
 
BOND AND WAREHOUSE SYSTEM. 69 
 
 may be, out of any moneys in the Treasury not otherwise 
 appropriated, the amount of impost duties paid or accru- 
 ing thereupon; and likewise to cancel any warehouse bond 
 or bonds, or enter satisfaction thereon in whole or in part, 
 as the case may be. 
 
 1. All imports deposited in any public or private bonded ware- 
 house shall be at the sole and exclusive risk and expense of the 
 owner or importer. See sections 2961, 2983, supra (See T. D. 10195). 
 
 2. "Custody." Goods are in the custody of the officers of the 
 customs when they are restrained by them from the use or control 
 ot the owners, and, being thus restrained, are under the care and 
 protection of the officers, because the Government has still a 
 concern in them. When the right to exercise restraint ceases, the 
 official custody ceases. The right to exercise restraint exists only 
 when there is something yet to be done by the owner before he 
 may disp'ose of the goods at his pleasure (T. D. 5507). 
 
 Merchandise in bonded warehouse, on which duties have been 
 paid and a permit for delivery issued, is, until actually delivered 
 from warehouse, considered as still being in the custody of the 
 officers of the customs (T. D. 11534). 
 
 So, where duties were paid and a permit for the goods was issued 
 and delivered to the importer, but, after receipt of a letter from 
 the Department, allowing the goods to remain in the warehouse 
 " after the duties have been paid," the permit was returned to the 
 collector, and the goods were thereafter destroyed by '* accidental 
 fire," it was held that the goods remained in the custody of the 
 Government, and abatement was accordingly allowed (T.D. 11534). 
 
 Where goods entered for consumption, and landed under permit, 
 were injured or destroyed by fire while remaining on the dock 
 before weighing, gauging, or measuring had been completed, they 
 were held to be in the custody of the officers, and abatement was 
 allowed (T. D. 5090). 
 
 But, where certain lumber was destroyed by fire after duty paid 
 permits had been issued, but the lumber remained piled near other 
 lumber still in the custody of the officers, abatement was denied, 
 as the lumber destroyed had left the custody of the officers (T. D. 
 
 5507). 
 
 Where goods were entered for consumption and delivered to the 
 importers and were destroyed by fire in their own store, the fact 
 that the usual penal bond had been taken did not place the goods 
 in the custody of the Government (T. D. 7312). 
 
 3. "Accidental FIRE OR OTHER CASUALTY." The cause of the 
 loss or damage must be sudden, inevitable, and unforeseen — not 
 to be guarded against. Injury or loss from ordinary causes does 
 not bring the case within the statute (T. D. 8472). 
 
 4. " Injury or destruction by accidental fire, or other 
 CASUALTY, AND ABATEMENT ALLOWED:" Injury to shcet irou by 
 sinking of the vessel at the dock in consequence of damage by 
 ice (T. D. 8272). Cask of liquor which fell while bei^ig hoisted in 
 a bonded warehouse and contents lost (T. D. 552). 
 
 Cask of liquor destroyed by falling while being discharged from 
 vessel (T. D. 12164), goods injured by fire and water from burning 
 of a floating elevator at the dock on which the goods were landed 
 under warehouse bond (T.D. 371); green fruit frozen while in custody 
 of customs officers (T.D. 7968, see T.D.13855); goods laden for export, 
 injured by reason of collision of the vessel while within the limits 
 of the port (T. D. 5438); goods damaged by fire in course of the 
 voyage, and damage culminated after arrival in port (T. D. 14997); 
 goods broken in transit in bond (T. D. 9333); goods damaged by 
 
70 Title 34— REVISED STATUTES— Ch. 7. 
 
 fire from lantern while sampling (G. A. 2829); injury from water 
 leaking from a boiler valve which got out of order in the night 
 (T. D. 11137). 
 
 Injury or destruction from ordinary causes and abate- 
 ment OF DUTY denied. Injury by ram while in yard of public 
 store, notwithstanding the public store was itself too crowded to 
 accommodate the goods (T. D. 10214), or similar injury while goods 
 were deposited outside of the warehouse for weighing (T. D. 
 10180), or similar injury while on ship's deck (T. D. S472). Injury 
 from- leakage of cars while goods in transit under bond (T. D. 
 14^87); injury from dampness in bonded warehouse (T. D. 7835); 
 injury inflicted by a burglar (T. D. 8539); loss of liquor by burst- 
 ing of rotten staves in a cask (T. D. 560), or similar loss by burst- 
 ing of carboy (T. D. 12517), or leakage from worm holes in cask 
 (T. D. 10167); loss from wine turning sour (T. D. 4250); injury to 
 rice from weevil (T. D. 3244); injury by moths (T. D. 12741); injury 
 by rats or mice (T. D. 15570); for goods lost or stolen in course of 
 transportation in bond (T. D. 9333); injury to fish by being "heated" 
 while in transit in bond, no evidence being produced that the "heat- 
 ing" resulted from an accidental fire (T. D. 8296); injury from leak- 
 age in the roof of the United States Appraisers' store (T. D. 2098), 
 or a bonded warehouse (T. D. 2098, 11112); injury from freezing 
 (T. D. 13855, see T. D. 7968); injury from absorption or evapora- 
 tion of liquors (G. A. 2794); loss by theft (T. D. 11956). 
 
 5. When goods are injured by fire in bonded warehouse, and the 
 underwriters expend money to place the goods in proper condition 
 for sale, the amount so expended may be deducted frorn the gross 
 proceeds of the sale, and the appraiser should base his estimate 
 upon the net value after deducting expenses (T. D. 4167, 14593). 
 
 6. Collectors cannot be held responsible for loss or injury sus- 
 tained by reason of the negligence or omission of duty by their 
 subordinates (T. D. 8871, citing opinion of the United States 
 Supreme Court). If goods are damaged by careless unpacking or 
 repacking in public store, the employee who caused the damage 
 should be required to pay the importer the amount of such damage 
 (T. D. 2969). 
 
 7. The remission of duty under this section does not include the 
 additional duty imposed under section 7, Act June 10, 1890 (T. D. 
 15102). 
 
 8. No abatement for damage under this section will be allowed 
 in case of duty paid goods remaining in warehouse over three 
 years (T. D. 12862). 
 
 9. The provisions of this section are not repealed or modified 
 by the Act of June 10, 1890 (T. D. 10172, 10195). 
 
 10. Where importer is dissatisfied with abatement under this 
 section, the appeal should be made to the Secretary of the Trea- 
 sury, direct. I'he Board of General Appraisers has no jurisdiction 
 in such cases (G. A. 1024, 2829). 
 
 Penalties for obliterating marks on packages. 
 
 Sec. 2985. Any person convicted of altering, defacing, 
 or obliterating any mark which has been placed by any 
 officer of the revenue on any package of warehoused mer- 
 chandise shall be liable to a penalty of five hundred dol- 
 lars for every such offense. 
 
 Penalty I'or unlawfully opening wareliouse. 
 
 Sec. 2986. If any importer or proprietor of any ware- 
 housed merchandise, or any person in his employ, shall. 
 
BOND AND WAREHOUSE SYSTEM. 71 
 
 by any contrivance, fraudulently open the warehouse, or 
 shall gain access to the merchandise, except in the pres- 
 ence of the proper officer of the customs acting in the 
 execution of his duty, such importer or proprietor shall 
 be liable to a penalty of one thousand dollars for every 
 such offense. (See §2998.) 
 
 Penalty for fraudulent remoyals from warehouse. 
 
 Sec. 2987. If any warehoused merchandise shall be 
 fraudulently concealed in or removed from any public 
 or private warehouse, the same shall be forfeited to the 
 United States; and all persons convicted of fraudulently 
 concealing or removing such merchandise, or of aiding or 
 abetting such concealment or removal, .shall be liable to 
 the same penalties as are imposed for the fraudulent intro- 
 duction of merchandise into the United States. 
 
 Report by Collector of merchandise in warehouse. 
 
 Sec. 2988. The collectors of the several ports of the 
 United States shall make quarterly reports to the Secretary 
 of the Treasury, according to such general instructions as 
 the Secretary may give, of all merchandise remaining in 
 the warehouses of their respective ports, specifying the 
 quantity and description of the same. 
 
 Warehouse regulations. 
 
 Sec. 2989. The Secretary of the Treasury may from 
 time to time establish such rules and regulations, not in- 
 consistent with law, for the due execution of the provisions 
 of this chapter, and to secure a just accountability under 
 the same, as he may deem to be expedient and necessary. 
 (See §24, Aci June 22, 1874, post.) 
 
 Charges for labor, storage, and like expenses are not fees, and 
 not abolished by section 22, Act June 10, 1890 (G. A. 2825). 
 
 Secs. 2990 to 2997, inclusive. (Relating to immediate 
 transportation in bond without appraisement.) Repealed 
 by Act June 10, 1880, §8, (post). See said Act. 
 
 Penalty for breaking, entering, warehouse, &c. 
 
 Sec. 2998. Any person maliciously opening, breaking, 
 or entering, by any means whatever, any car, vessel, 
 vehicle, warehouse, or package containing any such mer- 
 chandise so delivered for transportation, or removing, 
 injuring, breaking, or defacing any lock or seal placed 
 upon such car, vessel, vehicle, warehouse, or package, or 
 aiding, abetting, or encouraging any other person or per- 
 sons so to remove, break, injure, or deface such locks or 
 seals, or to open, break, or enter such car, vessel, or vehi- 
 cle, with intent to remove or cause to be removed unlaw- 
 fully any merchandise therein, or in any manner to injure 
 
72 Title 34— REVISED STATUTES— Ch. 7. 
 
 or defraud the United States; and any person receiving 
 any merchandise unlawfully removed from any such car, 
 vessel, or vehicle, knowing it to have been so unlawfully 
 removed, shall be guilty of felony, and in addition to any 
 penalties heretofore prescribed shall be punishable by im- 
 prisonment for not less than six months nor more than two 
 years. {See §2986.) 
 
 Special Agents in foreign territory. 
 
 Sec. 2999. For the purpose of better guarding agains- 
 frauds upon the revenue on foreign merchandise trans- 
 ported between the ports of the Atlantic and those of the 
 Pacific overland through any foreign territory, the Secre- 
 tary of the Treasury may appoint special sworn agents as 
 inspectors of the customs, to reside in such foreign terri- 
 tory where such merchandise may be landed or embarked, 
 with power to superintend the landing or shipping of all 
 merchandise, passing coastwise between the ports of the 
 United States on the Pacific and Atlantic. It shall be 
 their duty, under vsuch regulations and instructions as the 
 Secretary of the Treasury may prescribe, to guard against 
 the perpetration of frauds upon the revenue. The com- 
 pensation paid to such inspectors shall not in the aggregate 
 exceed five thousand dollars per annum. 
 
 Transportation of merchandise in Bond. 
 
 Sec. 3000. Any merchandise, duly entered for ware- 
 housing, may be withdrawn under bond, without payment 
 of the duties, from a bonded warehouse in any collection- 
 district, and be transported to a bonded warehouse in any 
 other collection -district, and re-warehoused thereat; and 
 any such merchandise may be so transported to its desti- 
 nation wholly by land, or wholly by water, or partially by 
 land and partially by water, over such routes as the Secre- 
 tary of the Treasury may prescribe, and may likewise be 
 conveyed over any foreign territory, the government of 
 which may have, or shall by treaty stipulations grant, a 
 free right of way over such territory. {See §§2971, 2984, 
 3006, 3127.) 
 
 _ 1. Bulky merchandise may be sent off without waiting for the 
 liquidation of the entry, whenever the collector is satisfied that 
 the time of transportation will be more than sufficient for comple- 
 tion of the entry, and its receipt at port of destination at or before 
 the arrival of the goods (T. D. 6595). 
 
 2. No allowance can be made for goods lost or stolen while 
 being transported in bond (T. D 8296, 9333. 14534), but allowance 
 is made for loss or injury, *' by accidental fire or other casualty " 
 (§2984, R. S.). 
 
 3. Transit goods may be entered for warehouse and exportation, 
 or for consumption, or for warehousing (T. D. 15450). Repeated 
 withdrawals for transportation and rewarehousmg are permissible 
 (T. D. 12410). 
 
 Special Regulations (T, D. 13462. 12410, 13151, 13411; G. A. 1856). 
 
BOND AND WAREHOUSE SYSTEM. 73 
 
 Bond for Transportation— Penalties. 
 
 Sec. 3001 The Secretary of the Treasury shall prescribe 
 the form of the bond to be given for the transportation of 
 merchandise from a port in one collection district to a port 
 in another collection district as provided in the preceding 
 section; also the time for such delivery; and for a failure 
 to transport and deliver within the time limited any such 
 bonded merchandise to the collector at the designated port, 
 a duty of double the amount to which such merchandise 
 would be liable shall be collected, which duty shall be 
 secured by such bond, or the merchandise may be seized 
 and forfeited for such failure, and any steam or other 
 vessel, or vehicle, transporting such bonded merchandise, 
 the master, owner, or conductor of which shall fail to 
 deliver the same to the collector at the designated port, 
 shall be liable to seizure and forfeiture. Aud the Secretary 
 of the Treasury is hereby authorized to remit, in whole or 
 in part, on such conditions, and under such regulations, 
 not inconsistent with law, as he may prescribe, the addi- 
 tional duty secured by the bond given for the transporta- 
 tion of merchandise from a port in one collection district 
 to a port in another collection district prescribed bj^ the 
 preceding section: Provided, That it shall be proved to the 
 satisfaction of the Secretary of Treasury that the failure 
 to transport and deliver the merchandise aforesaid accord- 
 ing to the conditions of the bonds occurred without willful 
 negligence or fraudulent intent on the part of the obligors. 
 Special Regulations (T. D. 13462: G. A. 1856). 
 
 Witlidrawal of merchandise from warehouse for Exportation 
 to Mexico and British Provinces. 
 
 Sec. 3002. Any imported merchandise in the original 
 packages which shall have been duly entered and bonded, 
 in pursuance of the provisions relating to warehouses, may 
 be withdrawn from warehouse for immediate exportation, 
 without payment of duties, to Chihuahua, in Mexico, by 
 the route of the Arkansas River, through Van Buren, or 
 by the route of the Red River, through Fulton, or bj^ the 
 route of the Missouri River, through Independence, or by 
 such other routes as may be designated by the Secretary 
 of the Treasury. Any imported merchandise duly entered 
 and bonded at Brownsville, in the district of Brazos de San- 
 tiago, or imported and bonded at any other port of the United 
 States, and transported thence in bond, and duly reware- 
 housed at Brownsville, may be withdrawn from warehouse 
 for immediate exportation, without payment of duties, to 
 ports and places in Mexico, by land or water, or partly 
 by land and partly by water, or by such routes as may be 
 designated by the Secretary of the Treasury. 
 
 I. Goods destined to Mexico may be stored in a bonded warehouse 
 
74 TITI.E 34— REVISED STATUTES— Ch. 7. 
 
 at an intermediate port, without being entered for rewarehousing; 
 and may be forwarded to destination in different parcels (T. D. 
 5649). 
 
 2. Merchandise not liable to duty may be entered for transporta- 
 tion and export in bond in the same manner as dutiable merchan- 
 dise (T, D. 5970). 
 
 Special Regulations (G. A. 1933). 
 
 Sec. 3003. Any imported merchandise duly entered and 
 bonded in any port of the United States may be withdrawn 
 from warehouse without payment of duties, for immediate 
 exportation for San Fernando, Paso del Norte, and Chi- 
 huahua, in Mexico, through the port of Lavaca, in the 
 collection district of Saluria, in the State of Texas, and 
 be transshipped inland, thence to San Antonio, in that 
 State, and from the latter place to the destinations in 
 Mexico, either by way of Eagle Pass, the Presidio del 
 Norte, or San Elizario, all on the Rio Grande; and the 
 Secretary of the Treasury is hereby authorized to prescribe 
 such regulations, not inconsistent with law, as he may 
 deem proper and necessary, respecting the packing, 
 marking, inspection, proof of due delivery at their foreign 
 destinations of the imports authorized by this and the fore- 
 going section to be exported from warehouse to ports and 
 places in Mexico, and for the due protection in other 
 respects of the public revenue. 
 
 Sec. 3004. As amended by Act September 25, 1890. 
 Imported merchandise duly entered and bonded at a port 
 of the United States, and withdrawn from warehouse in 
 accordance with existing law, for exportation for San Fer- 
 nando, Paso del Norte, and Chihuahua, in Mexico, may 
 pass through Eagle Pass, the port of entry for the district 
 of Saluria, in Texas, under such regulations as the Sec- 
 retary of the Treasury shall prescribe, as well as through 
 the port of Lavaca. 
 
 Transit merchandise destined to British Provinces 
 or Mexico. 
 
 Sec. 3005. All merchandise arriving at the ports of New 
 York, Boston, Portland in Maine, or any port specially 
 designated b}^ the Secretary of the Treasury, and destined 
 for places in the adjacent British provinces, or arriving at 
 the port of Brownsville in Texas, or any other port speci- 
 ally designated by the Secretary of the Treasury, and 
 destined for places in the republic of Mexico,* maj^ be 
 
 *Joint Resolution, March i, 1895. Resolved by the Se7iate and 
 House of Representatives of the United States of America in 
 Congress assembled, That the Secretary of the Treasury be, and 
 is hereby, authorized and directed to suspend the operation of 
 section three thousand and five of the Revised Statutes, in so far as 
 
BOND AND WAREHOUSE SYSTEM. 75 
 
 entered at the custom-house, and conveyed, in transit, 
 through the territory of the United States, without the 
 payment of duties, under such regulations as the Secretary 
 of the Treasury may prescribe. (See List of Ports in 
 Appendix. ) 
 
 1. Consular certificates to invoices are not required for goods 
 entered for transit to Canada or Mexico, or other foreign countries, 
 but the invoice, bill of lading or manifest, must show foreign des- 
 tination, description and vakie of the goods (T. D. 7893, 8693, 
 9378, 9619), and entry may be made without examination of the 
 goods (T. D. 9686, 13901, 15348). 
 
 2. If imported goods are simply transferred from one vessel to 
 another for exportation, the export bonds may be cancelled upon 
 fiUng of a bona fide through bill of lading, and presentation of 
 certificate of lading on board the export vessel (T. D. 7197); but 
 bills of lading which consign goods to forwarders or other persons, 
 and not to connecting lines of steamers or their agents for imme- 
 diate transshipment, are not the requisite through bill of lading 
 (T. D. 8384). 
 
 3. Non-dutiable perishable articles should be refused the privi- 
 lege of transportation in bond to foreign ports (T. D. 7329, 15361). 
 
 4. The lien for freight under section 2981 R. S. may be filed 
 against goods in transit, as well as goods for consumption (T. D. 
 15066, with opinion of the Attorney-General). 
 
 5. Merchandise cannot be retained in cars after arrival on the 
 confines of the United States, and if not properly received by the 
 foreign consignee must be sent to warehouse (G. A. 1933). 
 
 6. Special Regulations. — For British Provinces, T. D. 13994, 
 14209. For Mexico, T. D. 13695, 14209. 
 
 Transportation of merchandise for domestic ports over 
 Foreign territory. 
 
 Sec. 3006. Imported merchandise in bond, or duty paid, 
 and products or manufactures of the United States, may, 
 with the consent of the proper authorities of the British 
 provinces or republic of Mexico, be transported from one 
 port of the United States to another port therein, over the 
 territory of such provinces or republic, by such routes, 
 and under such rules, regulations, and conditions as the 
 Secretary of the Treasury may prescribe; and the mer- 
 chandise so transported shall, upon arrival in the United 
 States from such provinces or republic, be treated in regard 
 to the liability to our exemption from duty, or tax, as if 
 the transportation had taken place entirely within the 
 limits of the United States. {See §§2971, 3000, 3127.) 
 
 I. The transportation under the provisions of this section is re- 
 stricted to American vessels (T. D. 7039). Domestic merchandise 
 
 the same permits goods, wares, and merchandise to be transported 
 in bond through the United States into the Free Zone of Mexico, 
 so long as the Mexican free-zone law exists: Provided, That 
 nothing herein contained shall be construed so as to prevent the 
 transportation of merchandise in bond to be delivered at points in 
 the Territory of Mexico beyond the limits of said Free Zone. 
 
76 Title 34— REVISED STATUTES— Ch. 7. 
 
 ostensibly exported to Canada in foreign vessels, but really 
 shipped from one port of the United States to another, via Canada, 
 are not bona fide exportations; and certificates that the merchan- 
 dise is of domestic production, upon which free entry is made at 
 port of arrival after the transit, cannot be legally issued (T. D. 
 7172). 
 
 2. Foreign cars or vehicles engaged in traffic under sections 
 3005, 3006, 3102, shall not be liable to duty (T. D. 9549), and loco- 
 motives drawing the cars are also free, but are restricted to certain 
 limits (T. D. 12859). Foreign materials for repairs of such cars or 
 locomotives are dutiable (T. D. 12279). 
 
 3, Goods shipped from one port in the United States to another 
 through a foreign country to pay duty, unless through rate of 
 freight is made public (Act March 2, 1889, section 6). 
 
 Sealed cars exempt from fees. 
 
 Sec. 3007. Railroad cars or other vehicles laden with 
 merchandise, sealed hy a customs officer, passing, under 
 the provisions of the preceding section and the regulations 
 of the Secretary of the Treasury, from one port in the 
 United States to another therein, through foreign contigu- 
 ous territory, shall be exempt from the payment of any 
 fees for receiving or certifying manifests thereof. 
 
 Forfeiture for relanding exported merchandise. 
 
 Sec. 3008. No merchandise exported to Mexico or the 
 British North American Provinces shall be voluntarily 
 landed or brought into the United States; and any so 
 landed or brought into the United States shall be forfeited; 
 and the same proceeding shall be had for its condemnation, 
 and the distribution of the proceeds of the sales, as in 
 other cases of forfeiture of merchandise illegally imported. 
 Every person concerned in the voluntary landing or bring- 
 ing such merchandise into the United States shall be liable 
 to a penalty of four hundred dollars. 
 
PAYMENT. 
 
 (Title 34— Revised Statutes-Chapter 8.) 
 
 Duties— In what money payable. 
 
 Sec. 3009. All duties upon imports shall be collected in 
 ready-money, and shall be paid in coin or coin certificates 
 or in United States notes, payable on demand, authorized 
 to be issued prior to the twenty-fifth day of February, one 
 thousand eight hundred and sixty-two, and by law receiv- 
 able in payment of public dues. 
 
 Disposal of moneys paid under Protest and suits to 
 recover same. 
 
 Sec. 3010. All money paid to any collector of the cus- 
 toms, or to any person acting as such, for unascertained 
 duties or for duties paid under protest against the rate or 
 amount of duties charged, shall be placed to the credit of 
 the Treasurer of the United States, and shall not be held 
 by the collector, or person acting as such, to await any 
 ascertainment of duties, or the result of any litigation in 
 relation to the rate or amount of duty legally chargeable 
 and collectable in any case where money is so paid. 
 
 Secs. 3011, 3012, 3012^ and 3013. (Relating to refund 
 of duties.) Repealed by Act June lo, 1890, §29 {post.) 
 See §24 of said Act. 
 
 Judgments— how payable. 
 
 Sec. 3014. In all proceedings brought by the United 
 States in any court for due recovery as well of duties upon 
 imports alone as of penalties for the non-payment thereof, 
 the judgment shall recite that the same is rendered for 
 duties, and such judgment, interest, and costs shall be 
 payable in the coin by law receivable for duties, and the 
 execution issued on such judgment shall set forth that the 
 recovery is for duties, and shall require the marshal to 
 satisfy the same in the coin by law receivable for duties; 
 and in case of levy upon and sale of the property of the 
 judgment debtor, the marshal shall refuse payment from 
 any purchaser at such sale in any other money than that 
 specified in the execution. 
 
 77 
 
DRAWBACK. 
 
 (Title 34-Revised Statutes— Chapter 9.) 
 
 Allowance and Restrictions upon Drawback. 
 
 Sec. 3015. A drawback of duties, as prescribed by law, 
 shall be allowed and paid on all merchandise imported into 
 the United States, in respect to all such merchandise as shall 
 be exported to any foreign port other than the dominions of 
 any foreign State immediately adjoining to the United 
 States, either from the district of original importation, or 
 from certain other districts; and all duties, drawbacks, and 
 allowances which shall be payable, or allowable, on any 
 specific quantity of merchandise, shall be deemed to apply 
 in proportion to any greater or less quantity, except as 
 herein otherwise provided. (See §§2971, 2977, 2978, 3025, 
 3027, 3036, 3041, 3053, 3054, 3056, 3127.) 
 
 1. Drawback does not include the additional duty paid under 
 section 7, Act June 10, 1890, nor the discriminating duty paid 
 under section 14, Act August 28, 1894 (T. D. 3435, 3502, 7583, 10841, 
 11754). 
 
 2. Where drawbacks are unjustly refused by the collector and 
 Secretary of the Treasury, the Board of General Appraisers have 
 no jurisdiction in such cases, either under protest or otherwise. 
 It was held by the Supreme Court in Campbell vs. United States, 
 107 U. S., 407, that the proper remedy was by action in the Court 
 of Claims directly against the United States (G. A. 2333). 
 
 3. Goods for transportation and exportation, with benefit of 
 drawback, must be exported immediately upon arrival at final 
 port of exit (T. D. 11171). 
 
 4. Drawback is not allowed on goods remaining in warehouse 
 after three years (Regs. 1892, Art. 809). 
 
 5. opium and preparations of opium cannot be removed from 
 warehouse without payment of duties, and such duties shall not 
 be refunded (Act August 28, 1894, paragraph 36). 
 
 6. ** Drawback " means a refund in whole or in part of the duties 
 paid (Reg. 1892, page 321). 
 
 Sec. 3016. No merchandise imported shall be entitled 
 to a drawback of the duties paid, unless the duties so paid 
 shall amount to fifty dollars at least; nor unless they shall 
 be exported in the original casks, cases, chests, boxes, 
 trunks, or other packages, in which they were imported, 
 without diminution or change of the articles which were 
 therein contained, at the time of importation, in quantity, 
 
 78 
 
DRAWBACK. 79 
 
 quality, or value, necessary or unavoidable wastage or 
 damage only excepted. {See §§3028, 3029, 3030, 3031.) 
 
 1. The limitation of $50 refers to tlie amount of duty paid 07i 
 importation, and not to the amount of duty ascertained for draw- 
 back upon the goods at time of exportation, after they had sus- 
 tained loss by '* necessary or unavoidable wastage or damage " 
 {T. D. 7089). The limitation is applicable only to goods 
 exported in the original packages, and does not apply to goods 
 manufactured in whole or in part from imported materials, and 
 then exported with benefit of drawback under section 22, Act 
 August 28, 1894 (T. D. 2238, 3541, 5859). 
 
 2. Merchandise from different importations, neither of which 
 paid a duty amounting to I50, may be included in one drawback 
 entry (T. D. 12281). 
 
 Special Regulations (T. D. 12178). 
 
 Limitation of time for Exportation. 
 
 Sec. 3017. No drawback of the duties shall be allowed 
 on merchandise entitled to debenture under existing laws, 
 unless such merchandise shall be exported from the United 
 States within three years from the date of the importation 
 of the same. One per centum on the amount of all draw- 
 backs allowed shall be retained for the use of the United 
 States by the collectors paying such drawbacks, respect- 
 ively. {See §2971, 2977.) 
 
 Merchandise unclaimed for over one year cannot be exported 
 with benefit of drawback (T. D. 14021), 
 
 Exportation of Dru^s and Chemicals. 
 
 Sec. 3018. All drugs, medicines, and chemical prepa- 
 rations entered for exportation and deposited in warehouse 
 or public store, may be exported by the owner thereof in 
 the original package, or otherwise, subject to such regu- 
 lations as shall be prescribed by the Secretary of the 
 Treasury. 
 
 Secs. 3019 and 3020. (Relating to drawback on articles 
 manufactured from imported materials). Superseded by 
 §22, Act August 28, 1894 {post). 
 
 Railroad iron imported for repair or remanufacture. 
 
 Sec. 3021. Railroad iron, partially or wholly worn, may 
 be imported into the United States without payment of 
 duty under bond to be withdrawn and exported after such 
 railroad iron shall have been repaired or remanu- 
 factured. The Secretary of the Treasury is hereby au- 
 thorized and directed to prescribe such rules and regula- 
 tions as may be necessary to protect the revenue against 
 fraud, and secure the identity, character, and weight of 
 all such importations when again withdrawn and exported, 
 restricting and limiting the export and withdrawal to the 
 
80 TITI.K 34— REVISED STATUTES— Ch. 9. 
 
 same port of entry where imported, and also limiting all 
 bonds to a period of time of not more than six months 
 from the date of the importation. 
 
 1. The privilege extends only to iron rails, or bars for railroads, 
 which have been laid down and used on the track of a railroad to 
 such extent, as to require repair or remanufacture (T. D. 1848,. 
 Regulations). The articles upon export must be identified as 
 railroad iron, and the privilege does not therefore extend to any 
 case where the "rails or bars for railroads" are intended for 
 manufacture into an article of a diff'erent description, such for 
 example as bar iron (T. D. 1955). After repair or remanufacture,. 
 a less quantity than the entire importation may, if desired, be 
 entered and exported (T. D. 3885) and may also, if desired, be 
 exported in pairs, connected by iron cross ties and bolts of 
 domestic iron, forming "portable railway sections" (T. D. 3984). 
 
 2. The exportation must be made from the port where imported 
 and within six months from the date of importation (Reg. 1892^ 
 Art. 594). 
 
 Imported Salt for use in curing Fish. 
 
 Sec. 3022. Imported salt in bond may be used in curing 
 fish, taken by vessels licensed to engage in the fisheries, 
 under such regulations as the Secretary of the Treasury 
 shall prescribe; and upon proof that the salt has been 
 used in curing fish, the duties on the same shall be remitted, 
 {See title ''Salt'' in the ^' Schedule of Duties.'') 
 
 Secs. 3023 and 3024. (Relating to fees for gauging and 
 weighing goods for export.) Repealed by §22, Act June 10, 
 1890 {post). (U. S. vs. Jahn, C. C. of A., cited and fol- 
 lowed in G. A. 2992 and adopted by Treasury Depart- 
 ment, see G. A. of April i, 1895.) 
 
 No drawback allowed after Removal from Custody. 
 
 Sec. 3025. No return of the duties shall be allowed on 
 the export of any merchandise after it has been removed 
 from the custody and control of the government, except in 
 the cases provided in sections three thousand and nineteen, 
 three thousand and twenty, three thousand and twenty- 
 two, and three thousand and twenty-six. {See §§2978, 
 
 1. Goods which have been entered for consumption and have 
 been delivered to the importers (T. D. 4309, 9801), or if a duty paid 
 permit is issued for goods not in a bonded warehouse, and the 
 permit has been delivered to the customs officer in charge of the 
 goods, and the importers are at Hberty to remove them (T. D. 6488, 
 see note 2, post), or if goods are delivered under a bond of the im- 
 porter, and subsequently returned to the Public Store under re- 
 quisition from the appraiser (section 2892, supra;) in each of these 
 cases the goods, under the provision of this section, are considered 
 to have been ''withdrawn " or "delivered'' from the custody of 
 the collector, and debarred the right of exportation with benefit 
 of drawback ; it being held that the custody must be continuous 
 and uni7iterrupted from the time the goods are received in the 
 custody of the collector (T. D. 2357, 4843, 4850, 9509, 11716). 
 
 2. In the case of Green Fruit landed under duty paid permits. 
 
DRAWBACK. 81 
 
 and held for examination on the wharf, same will be retained in 
 the custody of the officers until the close of the appraisers' exam- 
 ination, and until 4 o'clock of that day, to afford importers time to 
 file papers for exportation with benefit of drawback (T. D. 10046). 
 
 Sec. 3026. (Relating to drawback on saltpeter manufac- 
 tured into gunpowder.) Superseded by §22, Act Aug. 28, 
 1894 {post). 
 
 Whiit duties not allowed as Drawback. 
 
 Sec. 3027. No part of the additional or discriminating 
 duty imposed by law on merchandise on account of its 
 importation in foreign vessels shall be allowed to be draw- 
 back, but the whole shall be retained. {See §7, Act June 
 10, 1890; §14, Act August 2Z, iS()4, post). 
 
 Exportations— in what packag-es allowed. 
 
 Sec. 3028. Wheie articles are imported in bulk they 
 shall be exported in the packages, if any, in which they 
 were landed; for which purpose the officer delivering the 
 same shall return the packages they may be put into,. if 
 any, with their marks and numbers, and they shall not be 
 entitled to drawback, unless exported in such packages, 
 which shall be deemed the packages of original impor- 
 tation, nor unless they fully agree with the return made by 
 the officer. {See §3016). 
 
 Exportation of Liquors or Sugars. 
 
 ^ Sec. 3029. It shall be lawful for the exporter of any 
 liquors in casks, or any unrefined sugars, to fill up the 
 casks or packages out of other casks or packages included 
 in the same original importation, or into new casks or 
 packages corresponding therewith, to be marked and 
 numbered as the original casks or packages, in case the 
 original casks or packages shall, in the opinion of the 
 officer appointed to examine the same, be so injured as to 
 be rendered unfit for exportation, and in no other case. 
 The filling up or change of package must, however, be 
 done under the inspection of a proper officer, appointed 
 for that purpose by the collector and naval officer, where 
 any, of the port from which such liquors or unrefined 
 sugars are intended to be exported; and the drawback on 
 articles so filled up, or of which the packages have been 
 changed, shall not be allowed without such inspection. 
 (See §3016.) 
 
 Exportations— change of packages. 
 
 Sec. 3030. When the owner, importer, consignee, or 
 
 agent, of any merchandise entitled to debenture, may wish 
 
 to transfer the same into packages, other than those in 
 
 which the merchandise was originally imported, the col- 
 
 6 
 
82 Title 34— REVISED STATUTES— Ch. 9. 
 
 lector of the port where the same may be shall permit the 
 transfer to be made, if necessary for the safety or preserva- 
 tion thereof. {See §3016.) 
 
 Sec. 3031. Due notice of the wish to make such transfer, 
 in writing, setting forth sufficient cause for the transfer, 
 shall be given to the collector, who shall appoint an in- 
 spector of the revenue to ascertain if the allegation be 
 true, and, if found correct, to superintend the transfer, 
 and to cause the marks and numbers upon the original 
 packages to be inscribed upon the packages into which the 
 merchandise shall be transferred. {See §3016.) 
 
 Proceedings respecting merchandise for Exportation or 
 Transportation. 
 
 Sec. 3032. Every importer, owner, consignee, agent, or 
 exporter, who shall enter merchandise for importation, or 
 for exportation, or transportation from one port to another, 
 with the right of drawback, shall deposit with the collector 
 the original invoice of such merchandise, if not before 
 deposited with the collector, and in that case an authenti- 
 cated copy thereof, to be filed and preserved by him in the 
 archives of the custom-house, which shall be signed by 
 such importer, owner, consignee, agent, or exporter, and 
 the oath to be made on the entry of such merchandise 
 shall be annexed thereto. {See §3057.) 
 
 Six hours' notice must be given by the exporter, to the collector, 
 before lading (Customs Reg. 1892, Art. 740). 
 
 Sec. 3033. It shall be the duty of the collector to cause 
 all merchandise entered for re-exportation, with the right 
 of drawback, to be inspected, and the articles thereof 
 compared with their respective invoices, before a permit 
 shall be given for lading the same; and where the mer- 
 chandise so entered shall be found not to agree with the 
 entry it shall be forfeited. 
 
 Sec. 3034. All merchandise, subject to ad-valorem duty, 
 and intended for exportation, with benefit of drawback, 
 which shall be transported from one district to another, 
 shall be accompanied by a copy from the invoice, of the 
 cost thereof, certified by the collector of the district from 
 which it may have been last reshipped, which certified 
 copy shall be produced to the collector of the district from 
 which such merchandise is intended to be exported ; and 
 such merchandise, as well as all such merchandise subject 
 to ad-valorem duty, as shall be exported from the district 
 into which it may have been originally imported, shall be 
 inspected by the appraisers at the time of exportation, in 
 the same manner as on the importation of such merchan- 
 dise ; and if the same is found not to correspond with the 
 original invoice, the merchandise shall be subject to for- 
 feiture. 
 
DRAWBACK. 83 
 
 Sec. 3035. The collector shall direct the surveyor, 
 where any, to inspect, or cause to be inspected, the mer- 
 chandise notified for exportation, and if it is found to cor- 
 respond fully with the notice and proof concerning the 
 same, the collector, together with the naval officer, if any, 
 shall grant a permit for lading the same on board of the 
 vessel named in such notice and entry. Such lading shall 
 be performed under the superintendence of the officer by 
 whom the same has been so inspected ; and the exporter 
 shall make oath that the merchandise, so noticed for ex- 
 portation, and laden on board such vessel, previous to the 
 clearance thereof, or within ten days after such clearance, 
 is truly intended to be exported to the place whereof notice 
 has been given, aud is not intended to be relanded within 
 the United States ; otherwise the merchandise shall not be 
 entitled to the benefit of drawback. {See §3037.) 
 
 The provisions of this section, prohibiting allowance for draw- 
 back, unless "the merchandise" intended for export shall be 
 inspected and verified, etc., does not restrict the power of the 
 Department to regulate in regard to exportation of manufactured 
 articles for drawback (T. D. 5685). 
 
 Transportation to another District for Exportation. 
 
 Sec. 3036. All merchandise imported into the United 
 States, the duties on which have been paid, or secured to 
 be paid, may be transported by land, or partly by land and 
 partly by water, or coastwise, from the district into which 
 it was imported to any port of entry and exported from 
 such port of entry with the benefit of drawback. {See 
 §§3015. 3041, 3052, 3127.) 
 
 Extension of time for Entry. 
 
 Sec. 3037. Whenever the exporter entering any mer- 
 chandise, for the benefit of drawback, shall not have com- 
 pleted such entry, by taking the oath or giving the bond 
 required by the existing laws, within the period prescribed 
 by law, but should offer to complete the entry after the 
 expiration of the period, the Secretary of the Treasury 
 may, upon application to him made, by the exporter, set- 
 ting forth the cause of his omission, under oath, and 
 accompanied by a statement of the collector of all the 
 circumstances attending the transaction within the know- 
 ledge of such collector, if he shall be satisfied that the 
 failure to complete the entry was accidental, without any 
 intention to evade the law or defraud the revenue, direct 
 the entry to be completed, and the certificates or deben- 
 tures, as the case may be, to issue in the same manner, as 
 if such entry had been completed within the period pre- 
 scribed by the existing laws of the United States. {See 
 §3035-) 
 
84 Title 34— REVISED STATUTES— Ch. 9. 
 
 Debentures, to >Thom payable. 
 
 Sec. 3038. All debentures shall be issued and made 
 payable to the original importer of the merchandise, 
 entered for exportation, whenever the same shall be 
 requested, in writing, by the exporter, and not otherwise. 
 In respect to any merchandise, on which the duties shall 
 have been paid prior to an entry for exportation, the de- 
 benture for the amount of the drawback of such duties 
 shall be made payable in fifteen days, to be computed from 
 the time of signing the bond, to be given as hereinafter 
 directed. 
 
 Suit on refusal of payment. 
 
 Sec. 3039. Whenever payment of any debenture is 
 refused by the collector of the district where it is granted, 
 for a longer time than three days, after the same shall have 
 become payable, such refusal to be proved in the same 
 manner as the non-payment of a bill of exchange, the 
 • possessor or assignee of such debenture may bring suit 
 thereupon against the person to whom it was originally 
 granted or against any indorser thereof. 
 
 Debentures assignable. 
 
 Sec. 3040. Debentures shall be assignable by delivery 
 and indorsement of the parties who may receive the same. 
 
 Exportation from another District. 
 
 Sec. 3041. Where any merchandise is exported from any 
 other district than the one into which it was originally im- 
 ported, the collector of such district, together with the 
 naval officer thereof, where there is one, shall grant to the 
 exporter a certificate, expressing that such merchandise 
 was exported from such district, with the marks, numbers, 
 and descriptions of the packages and their contents, the 
 names of the master and vessel in which and the port 
 to which it was exported, and by whom, and the names of 
 the vessel and master in which it was brought, and by 
 whom shipped at the district from whence it came, and 
 the amount of the drawback to which it is entitled. Such 
 certificate shall entitle the possessor thereof to receive 
 from the collector of the district with whom the duties on 
 the merchandise were paid, a debenture or debentures, for 
 the amount of the drawback expressed in the certificate, 
 payable at the same time, and in like manner as is herein 
 directed for debentures on merchandise exported from the 
 port of original importation. {See §§3015, 3036, 3127.) 
 
 Refusal of debenture— when. 
 
 Sec. 3042. The collector may refuse to grant such de- 
 benture, in case it shall appear to him that any error has 
 
DRAWBACK. 85 
 
 arisen, or any fraud has been committed; and in case of 
 such refusal, if the debenture claimed shall exceed one 
 hundred dollars, it shall be the duty of the collector to 
 represent the case to the Secretary of the Treasury, who 
 shall determine whether such debenture shall be granted 
 or not. In no case, moreover, of an exportation of goods 
 shall a drawback be paid, until the duties on the importa- 
 tion thereof shall have been first received. 
 
 Bond for delivery of merchandise at a Foreign port. 
 
 Sec. 3043. Before the receipt of any debenture, in case 
 of exportation from the district of original importation, 
 and in case of exportation from any other district before 
 the receipt of any such certificate, as is hereinbefore 
 required to be granted, the person applying for such 
 debenture or certificate shall, previous to such receipt, 
 and before the clearance of the vessel in which the mer- 
 chandise was laden for exportation, give bond, with one or 
 more sureties, to the satisfaction of the collector, who is 
 to grant such debenture or certificate, as the case may be, 
 in a sum equal to double the amount of the sum for which 
 such debenture or certificate is granted, conditioned that 
 such merchandise, or any part thereof, shall not be relanded 
 in any port within the limits of the United States, and 
 that the exporter shall produce, within the time herein 
 limited, the proofs and certificates required of such mer- 
 chandise having been delivered wnthout such limits. {See 
 §2778.) 
 
 Discharge of Bond— Landing Certificate. 
 
 Sec. 3044. All bonds which may be given for any mer- 
 chandise exported from the United States, and on which 
 any drawback of duties or allowance shall be payable, in 
 virtue of such exportation, shall and may be discharged, 
 and not otherwise, by producing within one 3^ear from the 
 date thereof, if the exportation be made to any port of 
 Europe or America, or within two years, if made to any 
 part of Asia or Africa, a certificate under the hand of the 
 consignee at the foreign port to whom the merchandise 
 shall have been addressed, therein particularly setting 
 forth and describing the articles so exported, their marks, 
 numbers, description of packages, the number thereof, 
 and their actual contents, and declaring that the same 
 have been received by them from on board the vessel, 
 specifying the names of the master and vessel from which 
 they were so received; and where such merchandise is not 
 consigned or addressed to any particular person at the 
 foreign port to which the vessel is destined, or may arrive, 
 but where the master, or other person on board such vessel 
 may be the consignee of such merchandise, a certificate 
 
86 Title 34— REVISED STATUTES— Ch. 9. 
 
 from the person to whom such merchandise may be sold 
 or delivered, by such master or other person, shall be pro- 
 duced to the same effect as that required if the person 
 receiving the same were originally intended to be the con- 
 signee thereof. 
 
 All landing certificates must be verified by the oath of the 
 master and mate of the exporting vessel (T. D. 14268), where such 
 evidence impossible, the declaration of the consignee should be 
 confirmed by the foreign custom house (T, D. 14568). One cer- 
 tificate is sufficient for several shipments to the same consignee or 
 to the care of one person (T. D. 12747), although the shipment is 
 to be ultimately delivered by him to various parties (T. D, 10708, 
 1 1669), but separate landing certificates are required for shipments 
 consigned to different parties under separate bills of lading 
 (T. D. 14903, 14968); and Canadian landing certificates may em- 
 brace several shipments by the same shipper to the same desti- 
 nation (T. D. 14777). 
 
 Special Regulations T. D. 13917, 14775). 
 
 Consul's Certiflcate to Laiidinff Certificate. 
 
 Sec. 3045. In addition to such certificate, it shall be 
 necessary to produce a certificate under the hand and seal 
 of the consul or agent of the United States, residing at 
 the place, declaring either that the facts stated in the 
 certificate of such consignee, or other person, are to his 
 knowledge true, or that such certificate is deserving of full 
 faith and credit; which certificates of the consignee, or 
 other person, and consul or agent, shall, in all cases, as 
 respects the landing or delivery of the merchandise, be 
 confirmed by the oath of the master and mate, if living, 
 or, in case of their death, by the oath of the two principal 
 surviving officers of the vessel in which the exportation 
 shall be made. Where there is no consul or agent of the 
 United States residing at the place of delivery, the cer- 
 tificate of the consignee, or other person hereinbefore 
 required, shall be confirmed by the certificate of two 
 reputable American merchants residing at the place, or 
 if there are no such American merchants, then by the 
 certificate of two reputable foreign merchants, testifying 
 that the several facts stated in such consignee or other 
 person's certificate, are, to their knowledge, just and true, 
 or that such certificate is, in their opinion, worthy of full 
 faith and credit; and such certificate shall also be sup- 
 ported by the oath ot the master and mate, or other prin- 
 cipal officers of the vessel, in manner as before prescribed. 
 The oath of the master and mate, or other principal 
 officers, shall, in all cases, when taken at a foreign port, 
 be taken and subscribed before the consul or agent of the 
 United States residing at such foreign port, if any such 
 consul or agent reside thereat. 
 
DRAWBACK. 87 
 
 Consul's Fee to Landing Certificate. 
 
 Sec. 3046. It shall be lawful for the consuls or agents 
 of the United States, residing at the foreign ports, to 
 demand twenty-five cents for administering each oath and 
 one dollar for granting each certificate required b}^ the 
 preceding section; and if any consul or agent shall demand 
 other or greater fees than are thus allowed, his bond shall 
 be forfeited. 
 
 Discharge of Bond, when other proof accepted. 
 
 Sec. 3047. In cases of loss by sea, or by capture or 
 other unavoidable accident, or when, from the nature of 
 the trade, the proofs and certificates before required are 
 not, and cannot be, procured, the exporter shall be allowed 
 to adduce to the collector of the port of exportation such 
 other proofs as they may have, and as the nature of the 
 case will admit; which proofs shall, with a statement of all 
 the circumstances attending the transaction within the 
 knowledge of such collector, be transmitted to the Secre- 
 tary of the Treasury, who shall have power to allow a 
 further reasonable time for obtaining such proofs; or if he 
 be satisfied with the truth and validity of the proofs 
 adduced, to direct the bond of such exporter to be canceled. 
 If the amount of such bond shall not exceed the penal 
 sum of two hundred dollars, the collector, with the naval 
 officer, where there is one, and alone, where there is none, 
 may, pursuant to such rules as shall be prescribed by the 
 Secretary of the Treasury, admit such proof as may be 
 adduced; and if they deem the same satisfactory, cancel 
 such bond accordingly. {See §2979.) 
 
 Permanent appropriation for payment of debentures- 
 Debenture certificates receivable for Duties. 
 
 Sec. 3048. So much money as may be necessary for the 
 payment of debentures or drawbacks and allowances which 
 may be authorized and payable, is hereby appropriated for 
 that purpose out of any money in the Treasury, to be ex- 
 pended under the direction of th^ Secretary of that Depart- 
 ment, according to the laws authorizing debentures or 
 drawbacks and allowances. The collectors of the customs 
 shall be the disbursing agents to pay such debentures, 
 drawbacks, and allowances. All debenture certificates 
 issued according to law shall be received in payment of 
 duties at the custom-house where the same have been 
 issued, the laws regulating drawbacks having been com- 
 plied with. 
 
 Penalty for Relanding goods entered for Drawback. 
 
 Sec. 3049. If any merchandise entered for exportation, 
 with intent to drawback the duties, or to obtain any allow- 
 
88 Title 34— REVISED STATUTES— Ch. 9. 
 
 ance given by law on the exportation thereof, shall be 
 landed within any port within the limits of the United 
 States, all such merchandise shall be subject to seizure 
 and forfeiture, together with the vessel from which such 
 merchandise shall be landed, and the vessels or boats used 
 in landing the same ; and all persons concerned therein 
 shall, upon indictment and conviction thereof, suffer im- 
 prisonment for a term not exceeding six months. For 
 discovery of frauds and seizure of merchandise relanded 
 contrary to law, the several officers established by this 
 Title shall have the same powers, and, in case of seizure, 
 the same proceedings shall be had, as in the case of mer- 
 chandise imported contrary to law. {See Act February 8, 
 iB>d>i, post.) 
 
 Forfeiture for false entry. 
 
 Sec. 3050. If any merchandise, of which entry shall 
 have been made in the office of a collector, for the benefit 
 of drawback or bounty upon exportation, shall be entered 
 by a false denomination, or erroneously as to the time 
 when and the vessel in which it was imported, or shall be 
 found to disagree with the packages, quantities, or quali- 
 ties, as they were at the time of original importation, ex- 
 cept such disagreement as may have been occasioned by 
 necessary or unavoidable wastage or damage only, and 
 except also in cases where permission shall have been 
 obtained according to law to alter or change the quantities 
 or packages thereof, all such merchandise, or the value 
 thereof to be recovered of the owner or person making such 
 entry, shall be forfeited, and the person making such false 
 entry shall also forfeit a sum equal to the value of the 
 the articles mention or described in such entry. {See 
 
 No forfeiture where false entry was by accident or mistake. 
 
 Sec. 3051. No forfeiture shall be incurred under the 
 preceding section if it shall be made to appear to the satis- 
 faction of the collector and naval officer of the district, if 
 there be a naval officer, and if there be no naval officer, to 
 the satisfaction of the collector, or of the court in which a 
 prosecution for the forfeiture shall be had, that such talse 
 denomination, error, or disagreement happened by mistake 
 or accident, and not from any intention to defraud the rev- 
 enue. 
 
 Exportation or Transportation may be made within three 
 
 years. 
 
 Sec. 3052. None of the provisions of this Title shall 
 operate to prevent the exportation of bonded merchandise 
 from warehouse within three years from the date of origi- 
 
DRAWBACK. 89 
 
 nal importation, nor its transportation in bond from the 
 port in which it was originally imported to any other port 
 for the purpose of exportation. {See §§2971, 2977, 3015, 
 
 Importations from British Provinces— Exported. 
 
 Sec. 3053. Any merchandise imported from the British 
 North American provinces adjoining the United States, 
 which shall have been duly entered and the duties thereon 
 paid or secured according to law at either of the ports of 
 entry in the collection districts situated on the northern, 
 northeastern, and northwestern frontiers of the United 
 States, may be transported by land or by water, or partly 
 by land and partly by water, to any port or ports from 
 which merchandise may be exported for benefit of draw- 
 back, and be thence exported with such privilege to any 
 foreign country. The laws relating to the transportation 
 of merchandise entitled to drawback, and the due exporta- 
 tion and proof oi landing thereof, and all regulations which 
 the Secretary of the Treasury may prescribe for the secu- 
 rity of the revenue, must, however, be complied with. 
 (5^^ §3015.) 
 
 A lot of cattle was imported from Canada and entered for ware- 
 house and exportation. A number of cattle died at port of exit 
 and duty was assessed thereon, the cattle not having been aban- 
 doned under section 23, Act June 10, 1890 (G. A. 1097). 
 
 Exportation to Britisli Provinces. 
 
 Sec. 3054. Any imported merchandise, in the original 
 packages, which shall have been duly entered and ware- 
 housed in pursuance of the provisions relating to ware- 
 houses, may be exported therefrom in conformity with 
 law, and be transported, in the manner indicated, to ports 
 in the adjoining British provinces, and become entitled to 
 the benefits of those provisions. [See §§2971, 2977, 3030, 
 3052, 3056.) 
 
 Exportation s from Lake Pontchartrain. 
 
 Sec. 3055. Merchandise imported into the United States 
 and exported from the port of Lake Pontchartrain shall be 
 entitled to the benefit of a drawback of the duties upon 
 exportation to any foreign port, under the same provisions, 
 regulations, restrictions, and limitations, as if such mer- 
 chandise had been exported directly from New Orleans by 
 way of the Mississippi River. 
 
 Exportations to Britisli Provinces. 
 
 Sec. 3056. Any imported merchandise which has been 
 entered, and the duties paid or secured according to law, 
 for drawback, may be exported to the British North 
 
90 Title 34— REVISED STATUTES— Ch. 9. 
 
 American provinces adjoining the United States. {See 
 §3054-) 
 
 Secretary of Treasury to prescribe Drawback regulations. 
 
 Sec. 3057. The Secretary of the Treasury is hereby 
 further authorized to prescribe such rules and regulations, 
 not inconsistent with the laws of the United States, as he 
 may deem necessary to carry into effect the provisions of 
 the laws relating to drawbacks, and to prevent the illegal 
 re-importation of any merchandise which shall have been 
 exported as herein provided. 
 
ENFORCEMENT OF DUTY-LAWS AND PUN- 
 ISHMENT FOR VIOLATIONS. 
 
 (Title 34-Revised Statutes— Chapter 10.) 
 
 Deflning owners of imported merchandise. 
 
 Sec. 3058. Amended by Act February 23, 1887, to read 
 as follows: 
 
 All merchandise imported into the United States shall, 
 for the purpose of this Title, be deemed and held to be the 
 property of the person to whom the merchandise may be 
 consigned; but the holder of any bill of lading consigned 
 to order and properly endorsed shall be deemed the con- 
 signee thereof; and in case of the abandonment of any 
 merchandise to the underwriters, the latter may be recog- 
 nized as the consignee; and under such regulations as the 
 Secretary of the Treasury may prescribe, merchandise 
 saved from a vessel wrecked or abandoned at sea, or on or 
 along the coasts of the United States, and promptly 
 brought into a port of the United States by or in posses- 
 sion of the salvors of the same, can, for the purpose of its 
 Title, be regarded as the property of such salvors, and the 
 valuation thereof and payment of duties thereon can be 
 made accordingly and with due reference to the condition 
 of the said merchandise as thus saved and the necessities 
 of the case; Provided, however, That such bringing in by 
 salvors shall be in good faith and without intent to evade 
 the just payment of duty: And provided further. That 
 nothing herein contained shall be so construed as to preju- 
 dice in any other respect the rights of property, or of or 
 through abandonment or allowance of the owner, or any 
 other person interested in said merchandise. {See Act 
 June 10, i^()o, post, §1 and proviso §29.) 
 
 1. Salvors have an interest in the goods saved dependent upon 
 the decree of a competent tribunal, and also a right to the posses- 
 sion of the merchandise in the absence of adverse claims (T. D. 
 8105, 11760). 
 
 2. Section 2928, Revised Statutes {supra), applies to goods 
 recovered from vessels sunk for less than two years. The Act of 
 June 22, 1894, and section 20, Act August 28, 1894 {post), apply to 
 vessels or goods raised or recovered after being sunk for not less 
 than two years. 
 
 3. The provisions of this section do not restrain the indorsee or 
 assignee of a bill of lading duly held by him from the right to 
 make entry (T. D. 7890). 
 
 For notes on wrecked goods (see that title in schedule and sec- 
 tion 2928, R. S.). 
 
 Special Regulations T. D, 14029, 14030, 14206. 
 
 The other sections of this Chapter— 3059 to 3094, in- 
 clusive — relate to seizures, &c. 
 
 91 
 
COMMERCE WITH CONTIGUOUS COUNTRIES. 
 
 (Title 34— Revised Statutes— Chapter 11.) 
 
 Manner of Importation. 
 
 Sec. 3095. Except into the districts hereinbefore described 
 on the northern, northwestern, and western boundaries of 
 the United States, adjoining to the Dominion of Canada, 
 or into the districts adjacent to Mexico, no merchandise of 
 foreign growth or manufacture, subject to the payment of 
 duties, shall be brought into the United States from any 
 foreign port in any other manner than by sea, nor in any 
 vessel of less than thirty tons burden, agreeably to the 
 admeasurement directed for ascertaining the tonnage of 
 vessels; or landed or unladen at any other port than is 
 directed by this Title, under the penalty of seizure and 
 forfeiture of all such vessels, and of the merchandise 
 imported therein, landed or unladen in any other manner. 
 ( See Act of February 8 , 1 88 1 , post) . 
 
 Special Regulations T. D. 13712. 
 
 Sec. 3096. All persons may import any merchandise of 
 which the importation shall not be entirely prohibited, into 
 the districts which are or may be established on the northern 
 and northwestern boundaries of the United States, in ves- 
 sels or boats of any burden, and in rafts or carriages of any 
 kind or nature whatsoever. 
 
 Entry, Inspection, &c., on tlie Northern and Northwestern 
 
 Frontiers. 
 
 Sec. 3097. All vessels, boats, rafts, and carriages, of 
 what kind soever, arriving in such districts, on the northern 
 and northwestern frontiers, containing merchandise subject 
 to duties, on being imported into any port of the United 
 States, shall be reported to the collector, or other chief 
 officer of the customs at the port of entry in the district 
 into which it shall be so imported ; and such merchandise 
 shall be accompanied with like manifests, and like entries 
 shall be made, by the person having charge of any such 
 vessels, boats, rafts, and carriages, and by the owners or 
 consignees of the merchandise laden on board the same ; 
 and the powers and duties of the officers of the customs 
 shall be exercised and discharged in the districts lastmen- 
 
 92 
 
COMMERCE WITH CONTIGUOUS COUNTRIES. 93 
 
 tioned, in like manner as is prescribed in respect to mer- 
 chandise imported in vessels from the sea ; and generall}^ 
 all such importations shall be subject to like regulations, 
 penalties, and forfeitures as in other districts, except as is 
 hereinafter specially provided. {See §3109, and note i, 
 
 §3098.) 
 
 Delivery of Manifest. 
 
 Sec. 3098. The master of any vessel, except registered 
 vessels, and every person having charge of any boat, canoe, 
 or raft, and the conductor or driver of any carriage or 
 sleigh, and every other person, coming from any foreign 
 territory adjacent to the United States into the United 
 States, with merchandise subject to duty, shall deliver, 
 immediately on his arrival within the IJnited States, a 
 manifest of the cargo or loading of such vessel, boat, canoe, 
 raft, carriage, or sleigh, or of the merchandise so brought 
 from such foreign territory, at the office of any collector 
 or deputy collector which shall be nearest to the boundary 
 line, or nearest to the road or waters by which such mer- 
 chandise is brought ; and every such manifest shall be 
 verified by the oath of such person delivering the same ; 
 which oath shall be taken before such collector or deputy 
 collector ; and such oath shall state that such manifest 
 contains a full, just, and true account of the kinds, quan- 
 tities, and values of all the merchandise so brought from 
 from such foreign territory. 
 
 1. All vessels arriving from adjacent foreign territory are to be 
 provided with manifests. Those only are to be required to enter 
 and clear as vessels, which are licensed or enrolled or registered. 
 This construction applies to Sections 3097, 3098 and 3109, Revised 
 Statutes (T. D. 4400, 4417). Manifests are not required of vessels 
 of less than five tons burdens, unless they contain dutiable goods, 
 but all goods, both free and dutiable, must be entered (T. D. 4764). 
 
 2. Vehicles are not required to have manifests unless they con- 
 tain dutiable merchandise (T. D. 4650, 15364^^), and one manifest 
 will suffice for several vehicles arriving at the same time in charge 
 of one person (T. D. 4929), and teams crossing the frontier several 
 times daily, transporting logs, may make entry at stated periods 
 (T. D. 3310, 4474. See also T. D. 8285, as to seizures on the frontier.) 
 
 3. The term ''merchandise" is not intended to include pas- 
 sengers' baggage and eff'ects (T. D. 15605). 
 
 Penalty for non-delivery of manifest. 
 
 Sec. 3099. If the master, or other person having charge 
 of any vessel, boat, canoe, or raft, or the conductor or 
 driver of any carriage or sleigh, or other person bringing 
 such merchandise, shall neglect or refuse to deliver the 
 manifest required by the preceding section, or pass by or 
 avoid such office, the merchandise subject to duty, and so 
 imported, shall be forfeited to the United States, together 
 
94 Title 3i— REVISED STATUTES— Ch. 11. 
 
 with the vessel, boat, caaoe, or raft, the tackle, apparel, 
 and furniture of the same, or the carriage or sleigh, and 
 harness and cattle drawing the same, or the horses with 
 their saddles and bridles, as the case may be ; and such 
 master, conductor, or other importer shall be subject to a 
 penalty of four times the value of th^ merchandise so im- 
 ported. 
 
 Inspection of merchandise, baggage and effects. 
 
 Sec. 3100. A.11 merchandise, and all baggage and effects 
 of passengers, and all other articles imported into the 
 United States from any contiguous foreign country, except 
 as hereafter provided, as well as the vessels, cars, and 
 other vehicles and envelopes in which the same shall be 
 imported, shall be unladen in the presence of, and be 
 inspected by, an inspector or other officer of the customs, 
 at the first port of entry or custom house in the United 
 States where the same shall arrive; and to enable the 
 proper officer thoroughly to discharge this duty, he may 
 require the owner or his agent, or other person, having 
 charge or possession of any trunk, traveling bag, or sack, 
 valise, or other envelope, or of any closed vessel, car, or 
 other vehicle, to open the same, or to deliver to him the 
 proper key. 
 
 All baggage and express matter (consular sealed cars excepted) 
 must be carefully examined, and, if necessary, unladen (T. D. 
 2353, 4808). 
 
 Penalty for obstructing Inspection— forfeiture. 
 
 Sec. 3101. If any owner, agent, or other person shall 
 refuse or neglect to comply with his demands, allowed by 
 the preceding section, the officer shall retain such trunk, 
 traveling bag, or sack, valise, or whatsoever it may be, 
 and open the same, and, as soon thereafter as may be 
 practicable, examine the contents; and if any article subject 
 to the payment of duty shall be found therein, the whole 
 contents, together with the envelope, shall be forfeited to 
 the United States, and disposed of as the law provides in 
 other similar cases. If any such dutiable merchandise or 
 article shall be found in any such vessel, car, or other 
 vehicle, the owner, agent, or other person in charge of 
 which shall have been refused to open the same or deliver 
 the key as herein provided, the same, together with the 
 vessel, car, or other vehicle, shall be forfeited to the 
 United States, and shall be held by such officer, to be dis- 
 posed of as the law provides in other similar cases of for- 
 feiture. (See Act February 8, 1881, post.) 
 
COMMERCE WITH CONTIGUOUS COUNTRIES. 95 
 
 Sealed Cars and Vessels to proceed to Port of Destination 
 without Inspection. 
 
 Sec. 3102. To avoid the inspection at the first port of 
 arrival, the owner, agent, master, or conductor of any 
 such vessel, car, or other vehicle, or owner, agent, or 
 other person having charge of any such merchandise, 
 baggage, effects, or other articles, may apply to any officer 
 of the United States duly authorized to act in the premises, 
 to seal or close the same, under and according to the regu- 
 lations hereinafter authorized, previous to their importation 
 into the United States; which officer shall seal or close the 
 same accordingly; whereupon the same may proceed to 
 their port of destination without further inspection . Every 
 such vessel, car, or other vehicle, shall proceed, without 
 unnecessary delay, to the port of its destination, as named 
 in the manifest of its cargo, freight, or contents, and be 
 there inspected. Nothing contained in this section shall 
 be construed to exempt such vessel, car, or vehicle, or its 
 contents, from such examination as may be necessary and 
 proper to prevent frauds upon the revenue and violations 
 of this Title. 
 
 See notes to section 3002 to 3006, supra. 
 
 Cars sealed under provisions of sections 3102 and 3103, consigned 
 to ports specified in section 7, Act June 10, 1880 (Immmediate 
 Transportation), may be forwarded to such ports (T. D. 11433, 
 12406). 
 
 Regulations for sealing cars, &c. 
 
 Sec. 3103. The Secretary of the Treasury is hereby 
 authorized and required to make such regulations, and 
 from time to time so to change the same as to him shall 
 seem necessary and proper, for sealing such vessels, cars, 
 and other vehicles, when practicable, and for sealing, 
 marking, and identifying such merchandise, baggage, 
 effects, trunks, traveling-bags, or sacks, valises, and other 
 envelopes and articles; and also in regard to invoices, 
 manifests, and other pertinent papers, and their authenti- 
 cation. 
 
 Penalty for not proceeding to destination. 
 
 Sec. 3104. If the owner, master, or person in charge 
 of any vessel, car, or other vehicle so sealed, shall not 
 proceed to the port or place of destination thereof named 
 in the manifest of its cargo, freight, or contents, and 
 deliver such vessel, car, or vehicle to the proper officer of 
 the customs, or shall dispose of the same by sale or other- 
 wise, or shall unload the same, or any part thereof, at any 
 other than such port, or place, or shall sell or dispose of 
 the contents of such vessel, car, or other vehicle, or any 
 part thereof, before such delivery, he shall be deemed 
 guilty of felony, and on conviction thereof, before any 
 
96 TITI.E 34— REVISED STATUTES— Ch. 11. 
 
 court of competent jurisdiction, pay a fine not exceeding 
 one thousand dollars, or shall be imprisoned for a term not 
 exceeding five years, or both, at the discretion of the court; 
 and such vessel, car, or other vehicle, with its contents, 
 shall be forfeited to the United States, and may be seized 
 wherever found within the United States, and disposed of 
 and sold as in other cases of forfeiture. Nothing in this 
 section, however, shall be construed to prevent sales of 
 cargo, in whole or in part, prior to arrival, to be delivered 
 as per manifest, and after due inspection. {See Act Feb- 
 ruary 8, i88i,/^^/.) 
 
 Penalty for opening sealed packages or vehicles. 
 
 Sec. 3105. If any unauthorized person or persons shall 
 willfully break, cut, pick, open, or remove any wire, seal, 
 lead, lock, or other fastening or mark attached to any ves- 
 sel, car, or other vehicle, crate, box, bag, bale, basket, 
 barrel, bundle, cask, trunk, package, or parcel, or anything 
 whatsoever, under and by virtue of this Title and regula- 
 tions authorized by it, or any other law, or shall affix or 
 attach, or any way willfully aid, assist, or encourage the 
 affixing or attaching, by wire or otherwise, to any vessel, 
 car, or other vehicle, or to any crate, box, bale, barrel, 
 bag, basket, bundle, cask, package, parcel, article, or 
 thing of any kind, any seal, lead, metal, or anything pur- 
 porting to be a seal authorized by law, such person or 
 persons shall be deemed guilty of felony, and shall be im- 
 prisoned for a term not exceeding five years, or shall pay 
 a fine of not exceeding one thousand dollars, or both, at 
 the discretion of the court. 
 
 Sec. 3106, Each vessel, car, or other vehicle, crate, box, 
 bag, basket, barrel, bundle, cask, trunk, package, parcel, 
 or other thing, with the cargo, or contents thereof, from 
 which the wire, seal, lead, lock, or other fastening or mark 
 shall have been broken, cut, picked, opened, or removed by 
 any such such unauthorized person or persons, or to which 
 seal, or other thing purporting to be a seal, has been 
 wrongfully attached, shall be forfeited. {See Act February 
 8, i88i, post.) 
 
 Bnildings on boundary line— Search of, &e. 
 
 Sec. 3107. If any store, warehouse, or other building 
 shall be upon or near the boundary line between the United 
 States and any foreign country, and there is reason to 
 believe that dutiable merchandise is deposited or has been 
 placed therein or carried through or into the same without 
 payment of duties, and in violation of law, and the col- 
 lector, deputy collector, naval officer, or surveyor of cus- 
 toms, shall make oath before any magistrate competent to 
 
COiM MERGE WITH CONTIGUOUS COUNTRIES. 07 
 
 administer the same, that he has reason to believe, and 
 does believe^, that such offense has been therein committed, 
 such officer shall have the right to search such building 
 and the premises belonging thereto; and if any such mer- 
 chandise shall be found therein, the same, together with 
 such building, shall be seized, forfeited, and disposed of 
 according to law, and the building shall be forthwith taken 
 down or removed. 
 
 Sec. 3108. Any person who shall have received or de- 
 posited in such building upon the boundary-line between 
 the United States and any foreign country, or carried 
 through the same, any merchandise, or shall have aided 
 therein, in violation of law, shall be punishable by a fine 
 of not more than ten thousand dollars, or by imprisonment 
 of not more than two years, or by both. 
 
 A building placed upon the boundary line between the United 
 States and a foreign country is construed to be wholly within the 
 United States, for all customs purposes, and where a Canadian 
 house was moved to place it upon the boundary line,- placing one- 
 half of the house within the United States, the whole house was 
 held to be dutiable, according to its component materials 
 (T. D. 10029). 
 
 Report by Masters of Foreign vessels. 
 
 Sec. 3109. The master of any foreign vessel, laden or 
 in ballast, arriving in the waters of the United States from 
 any foreign territory adjacent to the northern, northeastern, 
 or northwestern frontiers of the United States, shall report 
 at the office of any collector or deputy collector of the 
 customs, which shall be nearest to the point at which such 
 vessel may enter such waters; and such vessel shall not 
 proceed farther inland, either to unlade or take in cargo, 
 without a special permit from such collector or deputy 
 collector, issued under and in accordance with such general 
 or special regulations as the Secretary of the Treasury 
 may in his discretion, from time to time, prescribe. For 
 au)^ violation of this section such vessel shall be seized 
 and forfeited. {See §§3097, 3098 R. S. and Act Febniary 8, 
 \^Z\,post.) 
 
 Forei§:n vessels prohibited from Coasting trade— Seizures. 
 
 Sec. 3110. If any merchandise shall, at any port in the 
 United States on the northern, northeastern, or northwest- 
 ern frontiers thereof, be laden upon any vessel belonging 
 wholly or in part to a subject of a foreign country, and 
 shall be taken thence to a foreign port to be reladen and 
 reshipped to any other port in the United States on such 
 frontiers, either by the same or any other vessel, foreign 
 or American, with intent to evade the provisions relating 
 to the transportation of merchandise from one port of the 
 7 
 
98 Title 34— REVISED STATUTES— Ch. 11. 
 
 United States to another port of the United States, in a 
 vessel belonging wholly or in part to a subject of any for- 
 eign power, the merchandise shall, on its arrival at such 
 last-named port, be seized and forfeited to the United 
 States, and the vessel shall pay a tonnage-duty of fifty 
 cents per ton on her admeasurement. 
 
 Report of Sea-stores and duty on excess of stores. 
 
 Sec. 3111. If any vessel enrolled or licensed to engage 
 in the foreign and coasting trade on the northern, north- 
 eastern, and northwestern frontiers of the United States 
 shall touch at any port in the adjacent British provinces, 
 and the master of such vessel shall purchase any merchan- 
 dise for the use of the vessel, the master of the vessel shall 
 report the same, with cost and quantity thereof, to the 
 collector or other officer of the customs at the first port in 
 the United States at which he shall next arrive, designating 
 them as *' sea-stores ;" and in the oath to be taken by such 
 master of such vessel, on making such report, he shall de- 
 clare that the articles so specified or designated **sea-stores" 
 are truly intended for the use exclusively of the vessel, and 
 are not intended for sale, transfer, or private use. If any 
 other or greater quantity of dutiable articles shall be found 
 on board such vessel than are specified in such report or 
 entry of such articles, or any part thereof shall be landed 
 without a permit from a collector or other officer of the 
 customs, such articles, together with the vessel, her ap- 
 parel, tackle, and furniture, shall be forfeited. {See notes 
 under §2796 and Act February 8, i88i,/^.9/.) 
 
 Sec. 3112. If, upon examination and inspection by the 
 collector or other officer of the customs, such articles are 
 not deemed excessive in quantity for the use of the vessel, 
 until an American port may be reached by such vessel, 
 where such sea-stores can be obtained, such article shall 
 be declared free of duty ; but if it shall be found that the 
 quantity or quantities of such articles, or any part thereof 
 so reported, are excessive, it shall be lawful for the collec- 
 tor or other officer of the customs to estimate the amount 
 of duty on such excess, which shall be forthwith paid by 
 the master of the vessel, on penalty of paying a sum not 
 less than one hundred dollars, nor more than four times 
 the value of such excess, or such master shall be punisha- 
 ble by imprisonment for not less than three months, and 
 not more than two years. {See notes under §2796.) 
 
 Duty on Saloon Stores. 
 
 Sec. 3113. Articles purchased for the use of or for sale 
 on board any such vessel, as saloon stores or supples, shall 
 be deemed merchandise, and shall be liable, when pur- 
 
COMMERCE WITH CONTIGUOUS COUNTRIES. 99 
 
 chased at a foreign port, to entry and the payment of the 
 duties found to be due thereon, at the first port of arrival 
 of such vessel in the United States; and for a failure on 
 the part of the saloon-keeper or person purchasing or 
 owning such articles to report, make entries, and pay duties, 
 as hereinbefore required, such articles, together with the 
 fixtures and other merchandise, found in such saloon or on: 
 or about such vessel belonging to and owned by such 
 saloon-keeper or other person interested in such saloon, 
 shall be seized and forfeited, and such saloon-keeper or 
 other person so purchasing and owning shall be liable to 
 a penalty of not less than one hundred dollars and not 
 more than five hundred, and shall be punishable by im^ 
 prisonment for not less than three months, and not more 
 than two years. (See §§2796, 2797, 2798.) 
 
 Equipments and Repairs to American vessels in Foreign 
 ports Dutiable. 
 
 Sec. 3114. The equipments, or any part thereof, includ- 
 ing boats, purchased for, or the expenses of repairs made 
 in a foreign country upon a vessel enrolled and licensed 
 under the laws of the United States to engage in the 
 foreign and coasting trade on the northern, northeastern, 
 and northwestern frontiers of the United States, or a vessel 
 intended to be employed in such trade, shall, on the first 
 arrival of such vessel in any port of the United States, be 
 liable to entry and the payment of an ad-valorem duty of 
 fifty per centum on the cost thereof in such foreign 
 country; and if the owner or master of such vessel shall 
 willfully and knowingly neglect or fail to report, make 
 entry, and pay duties as herein required, such vessel, with 
 her tackle, apparel, and furniture, shall be seized and for- 
 feited. (See §3115 and Act February 8, i88i,/'^s/.) 
 
 1. Repairs made in a foreign port upon a registered vQss*i\ en- 
 gaged bona fide in commerce by sea, are not dutiable (T. D. 1753, 
 3379. 7774)- Repairs to a pleasure yacht in a foreign port are not 
 dutiable (T. D. 4154). 
 
 2. This section was held not applicable to a certain dredge of 
 domestic manufacture, which had been improved in foreign 
 waters, by" addition of a hoisting apparatus, but the dredge was 
 liable to duty as an entirety, unless the hoisting apparatus was 
 detached (T, D. 9341). 
 
 Necessary repairs to vessels not dutiable. 
 
 Sec. 3115. If the owner or master of such vessel shall, 
 however, furnish good and sufficient evidence that such 
 vessel, while in the regular course of her voyage, was 
 compelled, by stress of weather or other casualty, to put 
 into such foreign port and purchase such equipments, or 
 make such repairs, to secure the safety of the vessel to 
 
100 T1TI.E 34— REVISED STATUTES— Ch. 11, 
 
 enable her to reach her port of destination, then it vShall 
 be competent for the Secretary of the Treasur}^ to remit 
 or refund such duties, and such vessel shall not be liable 
 to forfeiture, and no license or enrollment and license, or 
 renewal of either, shall hereafter be issued to an3^ such 
 vessel until the collector to whom application is made for 
 the same shall be satisfied, from the oath of the owner or 
 master, that all such equipments and repairs made within 
 the year immediately preceding such application have 
 been duly accounted for under the provisions of this and 
 the preceding sections, and the duties accruing thereon 
 duly paid; and if such owner or master shall refuse to 
 take such oath, or take it falsely, the vessel shall be seized 
 and forfeited. {See Act Februmy 8, i88i, post.) 
 
 1. The condition precedent for exemption is, that the vessel, 
 ''while in the regular course of her voyage,'" was compelled by 
 stress of weather, or other casualty, to put into such foreign port 
 for repairs (T. D. 7513; G. A. 1077). 
 
 2. Repairs made to a vessel in a foreign port after she had been 
 in winter quarters in that port, are not exempt, although such 
 repairs were necessary to keep the vessel afloat, and "secure her 
 safety" (T. D. 9517). 
 
 Manifest of vessels in the Coasting trade. 
 
 Sec. 3116. The master of every vessel enrolled or 
 licensed to engage in the foreign and coasting trade on 
 the northern, northeastern, and northwestern frontiers of 
 the United States, except canal-boats employed in navi- 
 gating the canals within the United vStates, shall, before 
 the departure of his vessel from a port in one collection- 
 district to a port in another collection-district, present to 
 the collector at the port of departure duplicate manifests 
 of his cargo, or if he has no cargo, duplicate manifests 
 setting forth that fact; such manifests shall be subscribed 
 and sworn to by the master before the collector, who shall 
 indorse thereon his certificate of clearance, retaining one 
 for the files of his oflice; the other he shall deliver for the 
 use of the master. {See §§2793, 3118, 3122.) 
 
 Entry of goods taken or delivered at intermeidate ports. 
 
 Sec. 3117. If any vessel so enrolled or licensed shall 
 touch at any intermediate port in the United States, and 
 there discharge cargo taken on board at an American port, 
 or at such intermediate ports shall take on board cargo 
 destined for an American port, the master of such vessel 
 shall not be required to report such lading or unlading at 
 such intermediate ports, but shall enter the same on his 
 manifest obtained at the original port of departure, which 
 he shall deliver to the collector of the port at which the 
 unlading of the cargo is completed, within twenty-four 
 hours after arrival, and shall subscribe and make oath as 
 to the truth and correctness of the same. 
 
COMMERCE WITH CONTIGUOUS COUiHTRlESMm"' 
 
 Departure for place where there is no Custom-House. 
 
 Sec. 3118. The master of any vessel so enrolled or 
 licensed shall, before departing from a port in one collec- 
 tion-district to a place in another collection-district, where 
 there is no custom-house, file his manifest, and obtain a 
 clearance in the same manner, and make oath to the mani- 
 fest, which manifest and clearance shall be delivered to 
 the proper officer of customs at the port at which the ves- 
 sel next arrives after leaving the place of destination 
 specified in the clearance. 
 
 The port oi first arrival is the port to which the vessel is des- 
 tined, and at which she arrives in due course of business, and not 
 any port through whose waters she may have to pass, in order to 
 reach her destination (T. D. 5036, 5245). 
 
 Report and unlading of cargoes. 
 
 Sec. 3119. Nothing contained in the three preceding 
 sections shall exempt masters of vessels from reporting, as 
 now required by law, any merchandise destined for any 
 foreign port. No permit shall be required for the unlading 
 of cargo brought from an American port. 
 
 Time for delivery of merchandise taken from one port to 
 
 another. 
 
 Sec. 3120. No merchandise taken from any port in the 
 United States on the northern, northeastern, or northwest- 
 ern frontiers thereof, to a port in another collection-district 
 of the United States on such frontiers, in any vessel, shall 
 be unladen or delivered from such vessel within the United 
 States, but in open day, that is to say, between the rising 
 and setting of the sun, except by special license from the 
 collector or other principal officer of the port for the pur- 
 pose. The owner of every vessel whose master or mana- 
 ger shall neglect to (!:omply with the provisions of this 
 section shall be liable to a penalty of not less than one 
 hundred dollars nor more than five hundred. The Secre- 
 tary of the Treasury may, from time to time, make such 
 regulations as to him shall seem necessary and expedient 
 for unloading at and clearance from any port or place on 
 such frontiers of ships or vessels at night. And that the 
 Secretary of the Treasury be, and he is hereby, authorized, 
 in his discretion, to make such regulations as shall enable 
 vessels engaged in the coasting trade between ports and 
 places upon Lake Michigan exclusively, and laden with 
 American productions and free merchandise only, to un- 
 lade their cargoes without previously obtaining a permit 
 to unlade. 
 
 Landing permit for vessels from foreig:n port. 
 
 Sec. 3121. The master of any vessel with cargo, passen- 
 gers, or baggage from any foreign port, shall obtain a 
 
"102 : ¥iti;e^ 84— UKVISED STATUTES— Ch. 11. 
 
 permit and comply with existing laws, before discharging 
 or landing the same. 
 
 Departure from place where there is no custom-house. 
 
 Sec. 3122. The master of any vessel so enrolled or 
 licensed, destined with a cargo from a place in the United 
 States, at which there maj^ be no custom-house, to a port 
 where there may be a custom-house, shall within twenty- 
 four hours after arrival at the port of destination, deliver 
 to the proper officer of the customs a manifest, subscribed 
 by him, setting forth the cargo laden at the place of de- 
 parture, or laden or unladen at any intermediate port, or 
 place, to the truth of which manifest he shall make oath 
 before such officer. If the vessel, however, have no cargo, 
 the master shall not be required to deliver such manifest. 
 
 Steam-Tuars — When to report. 
 
 Sec. 3123. Steam-tugs duly enrolled and licensed to 
 engage in the foreign and coasting trade on the northern, 
 northeastern, and northwestern frontiers of the United 
 States, when exclusively employed in towing vessels, shall 
 not be required to report and clear at the custom-house. 
 When such steam-tugs, however, are employed in towing 
 rafts or other vessels without sail or steam motive power, 
 not required to be enrolled or licensed under existing laws, 
 they shall be required to report and clear in the same 
 manner as is hereinbefore provided in similar cases for 
 other vessels. 
 
 The term "exclusively employed in towing vessels " applies to 
 her employment for the time being (T. D. 1841). The tug must 
 not carry freight herself, and be actually engaged in towing a ves- 
 sel which has to enter and clear. Tugs proceeding alone, laden 
 or Hght, must enter and clear (T. D. 1841, 4547, 5781, 15281). All 
 tugs not "duly enrolled and licensed " must in all cases report 
 and clear (T. D. 4981). 
 
 Forms and Penalty for Neglect. 
 
 Sec. 3124. The manifests, certificates of clearance, and 
 oaths, provided for by the eight preceding sections shall 
 be in such form, and prepared, filled up, and executed in 
 such manner as the Secretary of the Treasurj^ may from 
 time to time prescribe. 
 
 Sec. 3125. If the master of any enrolled or licensed 
 vessel shall neglect or fail to comply with any of the pro- 
 visions or requirements of the nine preceding sections, such 
 master shall forfeit and pay to the United States the sum 
 of twenty dollars for each and every failure or neglect, and 
 for which sum the vessel shall be liable, and may be sum- 
 marily proceeded against, by way of libel, in anj- district 
 court of the United States. 
 
COMMERCE WITH CONTIGUOUS COUNTRIES. 103 
 
 Registered vessels may touch at Forei§rn Ports, no duty on 
 cargo incurred thereby. 
 
 Sec. 312G. Any vessel, on being duly registered in pur- 
 suance of the laws of the United States, may engage in 
 trade between one port in the United States and one or 
 more ports within the same, with the privilege of touching 
 at one or more foreign ports during the voyage, and land 
 and take in thereat merchandise, passengers and their 
 baggage, and letters, and mails. All such vessels shall be 
 furnished by the collectors of the ports at which they shall 
 take in their cargoes in the United States, with certified 
 manifests, setting forth the particulars of the cargoes, the 
 marks, number of packages, by whom shipped, to whom 
 consigned, at what port to be delivered; designating such 
 merchandise as is entitled to drawback, or to the privilege 
 of being placed in warehouse: and the masters of all such 
 vessels shall, on their arrival at any port of the United 
 States from any foreign port at which such vessel may 
 have touched, as herein provided, conform to the laws 
 providing for the delivery of manifests of cargo and pas- ■ 
 sengers taken on board at such foreign port, and all other 
 laws regulating the report and entry of vessels from foreign 
 ports, and be subject to all the penalties therein prescribed. 
 
 Sec. 3127. Any foreign merchandise taken in at one 
 port of the United States to be conveyed in registered 
 vessels to any other port within the same, either under the 
 provisions relating to warehouses, or under the laws regu- 
 lating the transportation coastwise of merchandise entitled 
 to drawback, as well as any merchandise not entitled to 
 drawback, but on which the import duties chargeable 
 by law shall have been duly paid, shall not become subject 
 to any import duty by reason of the vessel in which they 
 may arrive having touched at a foreign port during the 
 voyage. (See §§2971, 3000, 3006, 3015, 3036.) 
 
 Importations hy way of Lake Champlain. 
 
 Sec. 3128. When any merchandise shall be imported 
 from Canada into the United States, in any steamboat on 
 Lake Champlain, and the merchandise shall have been 
 duly entered, the duties thereon paid at the office of the 
 collector of any district adjoining Lake Champlain, it shall 
 be lawful to land such merchandise in the same or any 
 other district adjoining Lake Champlain. 
 
 Entry of Foreign vessels from British North American 
 Provinces. 
 
 Sec. 3129. The Secretary of the Treasury, with the 
 approbation of the President, provided the latter shall be 
 satisfied that similar privileges are extended to vessels of 
 
104 Title 34— REVISED STATUTES. 
 
 the United States in the colonies hereinafter mentioned, is 
 hereby authorized, under such regulations as he may pre- 
 scribe, to protect the revenue from fraud, to permit vessels 
 laden with the products of Canada, New Brunswick, Nova 
 Scotia, Newfoundland, and Prince Edward Island, or either 
 of them, to lade or unlade at any port within any collection- 
 district of the United States which he may designate; and 
 if any such vessel entering a port so designated, to lade 
 or unlade, shall neglect or refuse to comply with the regu- 
 lations so prescribed by the Secretary of the Treasury, 
 such vessel, and the owner and master thereof, shall be 
 subject to the same penalties as if no authority under this 
 section had been granted to lade or unlade in such port. 
 
 INTERNAL REVENUE. 
 
 (From Title a^— Revised Statutes.) 
 
 Standard of proof spirit. 
 
 Sec. 3249. Proof spirit shall be held to be that alcoholic 
 liquor which contains one-half its volume of alcohol of a 
 special gravity of seven thousand nine hundred and thirty- 
 nine ten thousandths (.7939) at sixty degrees Fahrenheit. 
 
 Domestic Tobacco and Snuff — liow to be packed. 
 
 Sec. 3362. Amended by §14 of the Act March i, 1879, 
 to read as follows: 
 
 All manufactured tobacco shall be put up and prepared 
 by the manufacturer for sale, or removal for sale or con- 
 sumption, in packages of the following description, and in 
 no other manner: 
 
 All snufF, in packages containing one-half, one, two, three, 
 four, six, eight, and sixteen ounces, or in bladders and in 
 jars containing not exceeding twent}^ pounds ; 
 
 All fine-cut chewing tobacco, and all other kinds of to- 
 bacco not otherwise provided for, in packages containing 
 one, two, three, four, eight, and sixteen ounces, except 
 that fine-cut chewing tobacco may, at the option of the 
 manufacturer, be put up in wooden packages containing 
 ten, twenty, forty, and sixty pounds each ; 
 
 All smoking tobacco and all cut and granulated tobacco 
 other than fine-cut chewing, all shorts, the refuse of fine- 
 
INTERNAL REVENUE. 105 
 
 cut chewing, which has passed through a riddle of thirty- 
 six meshes to the square inch, and all refuse scraps, clip- 
 pings, cuttings, and sweepings of tcbacco, in packages 
 containing two, three, four, eight, and sixteen ounces each; 
 All cavendish, plug, and twist tobacco, in wooden pack- 
 ages not exceeding two hundred pounds net weight. 
 
 Imported manufactured tobacco and snuff cannot be stamped 
 and removed for consumption in packages containing quantities 
 other than those provided in this section (T. D. 8227). 
 
 Snuff flour— how packed and taxed. 
 
 Sec. 3368. * * * * And snufF flour, when sold, or 
 removed for use or consumption, shall be taxed as snuff, 
 and shall be put up in packages and stamped in the same 
 manner as snuff. (See §30 Act October i, 1890, post.) 
 
 Imported manufactured Tobacco and Snuff— how packed and 
 stamped. Transfer of certain materials to factory. 
 
 Sec. 3377. All manufactured tobacco and snuff (not in- 
 cluding cigars) imported from foreign countries shall, in 
 ADDITION to the import duties imposed on the same, pay 
 the tax imposed by law on like kinds of tobacco and snuff 
 manufactured in the United States, and have the same 
 stamps respectively affixed. Such stamps shall be affixed 
 and canceled on all such articles so imported by the owner 
 or importer thereof, while they are in the custody of the 
 proper custom-house officers, and such articles shall not 
 pass out of the custody of said officers until the stamps 
 have been affixed and canceled. Such tobacco and snuff 
 shall be put up in packages, as prescribed by law for like 
 articles manufactured in the United States before the 
 stamps are affixed; and the owner or importer shall be 
 liable to all the penal provisions prescribed for manufac- 
 tures of tobacco and snuff manufactured in the United 
 States. Whenever it is necessary to take any such articles, 
 so imported, to any place for the purpose of repacking, 
 affixing, and canceling such stamps, other than the public 
 stores of the United States, the collector of customs of the 
 port w^here they are entered shall designate a bonded ware- 
 house to which they shall be taken, under the control of 
 such customs officer as he may direct. And every officer 
 of customs who permits any such articles to pass out of 
 his custody or control without compliance by the owner or 
 importer thereof with the provisions of this section relat- 
 ing thereto, shall be deemed guilty of a misdemeanor, and 
 shall be fined not less than one thousand dollars nor more 
 
106 Title 35— REVISED STATUTES. 
 
 than five thousand dollars, and imprisoned not less than 
 six months nor more than three years. 
 
 This section amended by section 14, Act March i, 1879, 
 by adding the following: 
 
 Provided, That scraps, cuttings, and clippings of tobacco 
 imported from any foreign country may, after the proper 
 customs duty has been paid thereon, be withdrawn in bulk 
 without the payment of the internal revenue tax, and 
 transferred as material directly to the factory of a manu- 
 facturer of tobacco or snuif, or of a cigar manufacturer, 
 under such restrictions and regulations as shall be pre- 
 scribed by the Commissioner of Iternal Revenue and ap- 
 proved by the Secretary of the Treasury. {See §3362 R. S. 
 and §30, Act October i, 1890, post.) 
 
 1. Tobacco and snnff imported in illegal packa.2:es are not sub- 
 ject to seizure, but the same must be kept subject to withdrawal 
 for consumption upon repacking into legal packages or for exporta- 
 tion in bond in the original packages (T. D. 10083). 
 
 2. Cut tobacco in bulk is not exempted, as are ** clippings, cut- 
 tings and scraps," from the provisions of this section (T. D. 73S9). 
 
 Special Regulations T. D. 14658, 15514. 
 
 Imported Cigars to pay Internal Reyeniie Tax— how packed 
 and stamped. 
 
 Sec. 3402. All cigars imported from foreign countries 
 shall pay. in addition to the import duties imposed 
 thereon, the tax prescribed by law tor cigars manufactured 
 in the United States, and shall have the same stamps 
 affixed. The stamps shall be affixed and canceled by 
 the owner or importer of the cigars while they are in 
 the custody of the proper custom house officers, and the 
 cigars shall not pass out of the custody of such officers 
 until the stamps have been affixed and canceled, but shall 
 be put up in boxes containing quantities as prescribed in 
 this chapter for cigars manufactured in the United States, 
 before the stamps are affixed. And the owner or importer 
 of such cigars shall be liable to all the penal provisions of 
 this Title prescribed for manufacture of cigars manu- 
 factured in the United States. Whenever it is necessary 
 to take any cigars so imported to any place other than the 
 public stores of the United States, for the purpose of 
 affixing and canceling such stamps, the collector of cus- 
 toms of the port where such cigars are entered shall 
 designate a bonded warehouse to which the}' shall be 
 taken, under the control of such customs officer as such 
 collector may direct. And every officer of customs who 
 permits any such cigars to pass out of his custody or con- 
 trol, without compliance by the owner or importer thereof 
 with the provisions of this section relating thereto, shall 
 
DEBTS DUE BY OR TO THE UNITED STATES. 107 
 
 be deemed guilty of a misdemeanor, and shall be fined not 
 less than one thousand dollars nor more than five thousand 
 dollars, and imprisoned not lest than six months nor more 
 than three years. (See §2804 Revised Statutes: §4, Act 
 March 3, 1883: §32, Act October \, 1890, a^id paragraph 188, 
 Act August 28, 1894, post,) 
 
 Imported cigars cannot be stamped in illegal packages, for ex- 
 ample a box of 125 cigars cannot be stamped with two stamps to 
 cover the quantity. Imported cigars cannot be removed for con- 
 sumption in any other packages than boxes of 25, 50, 100, 200, 250, 
 or 500 cigars each (T. D. 7017). 
 
 Cigars and cigarettes bought by persons enroute may be stamped 
 on steamer's dock (T. D. 15538). 
 
 DEBTS DUE BY OR TO THE UNITED STATES. 
 
 (From Title 36— Revised Statutes.) 
 
 Compromise of Claims. 
 
 Sec. 3461). Upon a leport by a District Attorney, or any 
 special attorney or agent having charge of any claim in 
 favor of the United States, showing in detail the condition 
 of such claim, and the terms upon which the same may be 
 compromised, and recommending that it be compromised 
 upon the terms so offered, and upon the recommendation 
 of the Solicitor of the Treasury, the Secretary of the 
 Treasury is authorized to compromise such claim accord- 
 ingly. But the provisions of this section shall not apply 
 to any claim arising under the postal laws. {For remission 
 of fines, penalties a7id forfeitures see §5292, et seq. R. S. 
 and%\^, Act June 22, 1874, /^^A) 
 
 The power to compromise judgments has always been held to 
 be included with other claims under this section, but no offer of 
 compromise can be entertained of a judgment in a suit for excess 
 of duties where the importer failed to appeal from the decision of 
 the collector (T. D. 5690, 5003, Regulations T, D. 10690. 14450). The 
 Department has no authority to compromise cases in which judg- 
 ment in favor of the Government has been duly rendered and the 
 defendants are solvent (T. D. 14887). 
 
COINAGE, WEIGHTS AND MEASURES. 
 
 (From Title 37— Revised Statutes.) 
 
 Sec. 3564. (Relating to the ascertainment of the value 
 of foreign coins.) Superseded by §25, Act August 28, 
 1894 {post). 
 
 Value of the sovereig:ii or pound sterling. 
 
 Sec. 3565. In all payments by or to the Treasury, 
 whether made here or in foreign countries, where it 
 becomes necessary to compute the value of the sovereign 
 or pound sterling, it shall be deemed equal to four dollars 
 eighty-six cents and six and one-half mills, and the same 
 rule shall be applied in appraising merchandise imported 
 where the value is, by the invoice, in sovereigns or pounds 
 sterling, and in the construction of contracts payable in 
 sovereigns or pounds sterling; and this valuation shall be 
 the par of exchange between Great Britain and the United 
 States; and all contracts made after the first day of January, 
 eighteen hundred and seventy-four, based on an assumed 
 par of exchange with Great Britain of fifty-four pence to 
 the dollar, or four dollars forty-four and four-ninths cents 
 to the sovereign or pound sterling, shall be null and void. 
 {See table in Appendix.) 
 
 Authorized table of weights and measures. 
 
 Sec. 3570. The tables in the schedule hereto annexed 
 shall be recognised in the construction of contracts, and 
 in all legal proceedings, as establishing, in terms of the 
 weights and measures now in use in the United States, the 
 equivalents of the weights and measures expressed therein 
 in terms of the metric system; and the tables may lawfully 
 be used for computing, determining, and expressing in 
 customary weights and measures the weights and measures 
 of the metric system. ( Table of Weights and Measures 
 prescribed by this Section zuill be found in the Appendix.) 
 
 108 
 
COMMERCE AND NAVIGATION. 
 
 (From Title 48— Revised Statutes— Chapter 4.) 
 
 Discriminating duties of tonnag:e and imposts. 
 
 Sec. 4228. Upon satisfactory proof being given to the 
 President, by the government of any foreign nation, that 
 no discriminating duties of tonnage or imposts are imposed 
 or levied in the ports of such nation upon vessels wholly 
 belonging to citizens of the United States, or upon the 
 produce, manufactures, or merchandise imported in the 
 same from the United States or from any foreign country, 
 the President may issue his proclamation, declaring that 
 the foreign discriminating duties of tonnage and impost 
 within the United States are suspended and discontinued, 
 so far as respects the vessels of such foreign nation, and 
 the produce, manufactures, or merchandise imported into 
 the United States from such foreign nation, or from any 
 other foreign country; the suspension to take effect from 
 the time of such notification being given to the President, 
 and to continue so long as the reciprocal exemption of 
 vessels, belonging to citizens of the United States, and 
 their cargoes, shall be continued, and no longer. {See §14, 
 Act August 28, iB>^^, post.) 
 
 Vessels of Prussia. 
 
 Sec. 4229. No other or higher rate of duties shall be 
 imposed or collected on vessels of Prussia, or of her 
 dominions, from whencesoever coming, nor on their car- 
 goes, howsoever composed, than are or may be payable 
 on vessels of the United States, and their cargoes. 
 
 Sec. 4230. The preceding section shall continue and be 
 in force during the time that the equality for which it pro- 
 vides shall, in all respects, be reciprocated in the ports of 
 Prussia and her dominions; and if at any time hereafter 
 the equality shall not be reciprocated in the ports of 
 Prussia and her dominions, the President may issue his 
 'proclamation, declaring that fact, and thereupon the section 
 preceding shall cease to be in force. 
 
 109 
 
110 TITI.E 60— REVISED STATUTES— Ch. 3. 
 
 Spanish Vessels. 
 
 Sec. 4231. From Spanish vessels coming from any port 
 or place in Spain or her colonies, where no discriminating 
 or counter vailing duties on tonnage are levied upon vessels 
 of the United States, or from any other port or place to 
 and with which vessels of the United States are ordinarily 
 permitted to go and trade, there shall be exacted in the 
 ports of the United States no other or greater duty on 
 tonnage than at the time may be exacted of vessels of the 
 United States. (5^^ §2895.) 
 
 Mail Steamships to Brazil. 
 
 Sec. 4232. The mail steamships employed in the mail 
 service between the United States and Brazil shall be 
 exempt from all port charges and custom-house dues at 
 the port of departure and arrival in the United States if, 
 and so long as, a similar immunity from port charges and 
 custom-house dues is granted by the government of Brazil. 
 
 COPYRIGHTS. 
 
 (Title eO-Revised Statutes— Chapter 3.) 
 
 Copyrights to be under charge of Librarian of Congress. 
 
 Sec. 4948. All records and other things relating to 
 copyrights and required by law to be preserved, shall be 
 under the control of the Librarian of Congress, and kept 
 and preserved in the Library of Congress; and the Libra- 
 rian of Congress shall have the immediate care and super- 
 vision thereof, and, under the supervision of the joint com- 
 mittee of Congress on the Library, shall perform all acts 
 and duties required by law touching copyrights. 
 
 Sections 4949, 4950 and 4951 relate to seal of office, bond, 
 and annual report of the Librarian of Congress. 
 
 What article^ may be entered for copyright. 
 
 Sec. 4952. Amended by section i of Act March 3, 1891, 
 so as to read as follows: 
 
 The author, inventor, designer or proprietor of any book, 
 map, chart, dramatic or musical composition, engraving, 
 cut, print, or photograph or negative thereof, or of a paint- 
 
COPYRIGHTS. Ill 
 
 ing, drawing, chromo, statue, statuary, and of models or 
 designs intended to be perfected as works of the fine arts, 
 and the executors, administrators, or assigns of any such 
 person shall, upon complying with the provisions of this 
 chapter, have the sole liberty of printing, reprinting, pub- 
 lishing, completing, copying, executing, finishing, and 
 vending the same; and, in case of dramatic composition, of 
 publicly performing or representing it or causing it to be 
 performed or represented by others; and authors or their 
 assigns shall have exclusive right to dramatize and trans- 
 late any of their works for which copyright shall have 
 been obtained under the laws of the United States. 
 
 Term of Copyrights. 
 
 Sec. 4953. Copyrights shall be granted for the term of 
 twenty-eight years from the time of recording the title 
 thereof, in the manner hereinafter directed. 
 
 Extension of Term. 
 
 Sec. 4954. Amended by section 2 of Act March 3, 1891, 
 so as to read as follows: 
 
 The author, inventor, or designer, if he be still living, 
 or his widow or children, if he be dead, shall have the 
 same exclusive right continued for the further term of 
 fourteen years, upon recording the title of the work or 
 description of the articles so secured a second time, and 
 complying with all other regulations in regard to original 
 copyrights, within six months before the expiration of the 
 first term; and such persons shall, within two months from 
 the date of said renewal, cause a copy of the record thereof 
 to be published in one or more newspapers printed in the 
 United States for the space of foui" weeks. 
 
 Assignment of Copyrights and Recording. 
 
 Sec. 4955. Copyrights shall be assignable, in law, by 
 any instrument of writing, and such assignment shall be 
 recorded in the ofiice of the Librarian of Congress within 
 sixty days after its execution ; in default of which it shall 
 be void as against any subsejjuent purchaser or mortgagee 
 for a valuable consideration,' without notice. 
 
 Method of procuring and Restrictions upon Imports of 
 Copyrights. 
 
 Sec. 4956. Amended by §3, Act March 3, 1891, so as to 
 read as follows: No person shall be entitled to a copyright 
 unless he shall, on or before the day of publication in this 
 or any foreign country, deliver at the ofiice of the Librarian 
 of Congress, or deposit in the mail within the United States, 
 addressed to the Librarian of Congress, at Washington, 
 
112 Title GO— REVISED STATUTES— Ch. 3. 
 
 District of Columbia, a printed copy of the title of the 
 book, map, chart, dramatic or musical composition, en- 
 graving, cut, print, photograph, or chromo, or a description 
 of the painting, drawing, statue, statuar}^ or a model or 
 design for a work of the fine arts for which he desires a 
 copyright, nor unless he shall also, not later than the day 
 of the publication thereof in this or an}^ foreign country, 
 deliver at the office of the Librarian of Congress, at Wash- 
 ington, District of Columbia, or deposit in the mail within 
 the United States, addressed to the Librarian of Congress, 
 at Washington, District of Columbia, two copies of such 
 copyright book, map, chart, dramatic or musical compo- 
 sition, engraving, chromo, cut, print, or photograph, or in 
 case of a painting, drawing, statue, statuary, model, or a 
 design for a work of the fine arts, a photograph of same: 
 Provided, That in the case of a book, photograph, chromo, 
 or lithograph, the two copies of the same required to be 
 delivered or deposited as above shall be printed from types 
 set within the limits of the United States, or from plates 
 made therefrom, or from negatives, or drawings on stone 
 made within the limits of the United States, or from 
 transfers made therefrom. During the existence of such 
 copyright the importation into the United States of any 
 book, chromo, or lithograph, or photograph, so copy- 
 righted, or any edition or editions thereof, or any plates 
 of the same not made from type set, negatives, or drawings 
 on stone made within the limits of the United States, shall 
 be, and it is hereb}^ prohibited, except in the cases 
 specified in paragraphs five hundred and twelve to five 
 hundred and sixteen, inclusive,* in section two of the act 
 entitled ' An act to reduce the revenue and equalize the 
 duties on imports, and for other purposes,' approved 
 October first, eighteen hundred and ninety; and except 
 in the case of persons purchasing for use and not for sale, 
 who import subject to the duty thereon, not more than two 
 copies of such book at any one time; and except in the 
 case of newspapers and magazines, not containing in whole 
 or in part matter copyrighted under the provisions of this 
 act, unauthorized by the author, which are hereby ex- 
 empted from prohibition of importation: Provided, never- 
 theless, That in the case of books in foreign languages, of 
 which only translations in English are copyrighted the 
 prohibition of importation shall apply only to the trans- 
 lation of the same, and the importation of the books in 
 the original language shall be permitted. 
 Special Regulations see T. D. 11436, 11617, 14898. 
 
 * Now paragraphs 410 to 4r4, inclusive. Act August 28, 1894, /^i?^/". 
 
COPYRIGHTS. 113 
 
 Record of Entry and Attested Copy. 
 
 Sec. 4957. The Librarian of Congress shall record the 
 name of such copyright book or other article, forthwith, 
 in a book to be kept for that purpose, in the words fol- 
 lowing: ''Library of Congress, to wit: Be it remembered 
 that on the day of , A. B., of , hath 
 
 deposited in this office the title of a book, (map, chart, or 
 otherwise, as the case may be, or description of the article,) 
 the title or description of which is in the following words, 
 to wit: (here insert the title or description,) the right 
 whereof he claims as author, (originator, or proprietor, as 
 the case may be,) in conformity Avith the laws of the United 
 States respecting copyrights. C. D., Librarian of Con- 
 gress."' And he shall give a copy of the title or descrip- 
 tion, under the seal of the Librarian of Congress, to the 
 proprietor, whenever he shall require it. {See §3, Act 
 yu7ie 18, 1874, and Act August i, 1S82, post.) 
 
 Fees— Collectors and Postmasters to be notified of articles 
 Copyrighted. 
 
 Sec. 4958. Amended by Section 4, Act March 3, 1891, 
 so as to read as follows : 
 
 The Librarian of Congress shall receive from the per- 
 sons to whom the services designated are rendered the fol- 
 io w^ing fees : 
 
 First. For recording the title or description of any 
 copyright book or other article, fifty cents. 
 
 Second. For every copy under seal of such record 
 actually given to the person claiming the copyright, or his 
 assigns, fifty cents. 
 
 Third. For recording and certifying any instrument 
 of writing for the assignment of a copyright, one dollar. 
 
 Fourth. For every copy of an assignment, one dollar. 
 
 All fees so received shall be paid into the Treasury of 
 the United States : Provided, That the charge for record- 
 ing the title or description of any article entered for copy- 
 right, the production of a person not a citizen or resident 
 of the United States, shall be one dollar, to be paid as 
 above into the Treasury of the United States, to defray 
 the expenses of lists of copyrighted articles as hereinafter 
 pmvided for. 
 
 And it is hereby made the duty of the Librarian of 
 Congress to furnish to the Secretary of the Treasury copies 
 of the entries of titles of all books and other articles wherein 
 the copyright has been completed by the deposit of two 
 copies of such book printed from type set within the limits 
 of the United States, in accordance with the provisions of 
 this act and by the deposit of two copies of such other 
 article made or produced in the United States ; and the 
 8 
 
114 Title 60— REVISED STATUTES— Ch. 3. 
 
 Secretary of the Treasury is hereby directed to prepare 
 and print, at intervals of not more than a week, catalogues 
 of such title entries for distribution to the collectors of cus- 
 toms of the United States and to the postmasters of all 
 post-offices receiving foreign mails, and such weekly lists, 
 as they are issued, shall be furnished to all parties desiring 
 them, at a sum not exceeding five dollars per annum ; and 
 the Secretary and the Postmaster-General are hereby em- 
 powered and required to make and enforce such rules and 
 regulations as shall prevent the importation into the United 
 States, except upon the conditions above specified, of all 
 articles prohibited by this act. 
 
 Special Regulations T. D. 11436, 11440, 11449, 11617, 11745. 
 
 Subsequent Editions— how treated. 
 
 Sec. 4959. Amended by section 5 of Act March 3, 1891, 
 so as to read as follows: 
 
 The proprietor of every copyright book or other article 
 shall deliver at the office of the Librarian of Congress, or 
 deposit in the mail, addressed to tliQ Librarian of Congress, 
 at Washington, District of Columbia, a copy of every 
 subsequent edition wherein any substantial changes shall 
 be made: Provided, however, That the alterations, revis- 
 ions, and additions made to books by foreign authors, 
 heretofore published, of which new additions shall appear 
 subsequently to the taking effect of this act, shall be held 
 and deemed capable of being copyrighted as above pro- 
 vided for in this act, unless they form a part of the series in 
 course of publication at the time this act shall take effect. 
 
 Penalty for Omission. 
 
 Sec. 4960. For every failure on the part of the proprie- 
 tor of any copyright to deliver or deposit in the mail either 
 of the published copies, or description or photograph, 
 required by sections 4956 and 4959, the proprietor of the 
 copyright vShall be liable to a penalt}^ of twenty-five dol- 
 lars, to be recovered by the Librarian of Congress, in the 
 name of the United States, in an action in the nature of 
 an action of debt, in any district court of the United States 
 within the jurisdiction of which the delinquent may reside 
 or be found. 
 
 Postmasters to give Receipts. 
 
 Sec. 4901. The postmaster to whom such copyright 
 book, title, or other article is delivered, shall, if requested, 
 give a receipt therefor; and w^hen so delivered he shall 
 mail it to its destination. 
 
 Sec. 4962. (Relating to publication of notice of entry 
 for copyright.) Superseded by section i of Act June t8, 
 1874 {post). 
 
COPYRIGHTS. 115 
 
 Penalty for Unlawful use of Copyright Imprint. 
 
 8ec. 4963. Amended by section 6 of Act March 3, 1891, 
 so as to read as follows: 
 
 Every person who shall insert or impress such notice, 
 or words of the same purport, in or upon any book, map, 
 chart, dramatic, or musical composition, print, cut, engrav- 
 ing, or photograph, or other article, for which he has not 
 obtained a copyright, shall be liable to a penalty of one 
 hundred dollars, recoverable one-half for the person who 
 shall sue for such penalty and one-half to the use of the 
 United States. 
 
 Penalty for Infringement of Copyrights. 
 
 Sec. 4964. Amended by section 7 of Act March 3, 1891, 
 so as to read as follows: 
 
 Every person, who after the recording of the title of any 
 book and the depositing of two copies of such book, as 
 provided by this act, shall, contrary to the provisions of 
 this act, within the term limited, and without the consent 
 of the proprietor of the copyright first obtained in writing, 
 signed in presence of two or more witnesses, print, pub- 
 lish, dramatize, translate, or import, or knowing the same 
 to be so printed, published, dramatized, translated, or im- 
 ported, shall sell or expose to sale any copy of such book, 
 shall forfeit every copy thereof to such proprietor, and 
 shall also forfeit and pay such damages as may be recov- 
 ered in a civil action by such proprietor in any court of 
 competent jurisdiction. 
 
 Sec. 4965. Amended by Act of March 2, 1895, so as to 
 read as follows: 
 
 If any person, after the recording of the title of any 
 map, chart, dramatic or musical composition, print, cut, 
 engraving, or photograph, or chromo, or of the description 
 of any painting, drawing, statue, statuary, or model or 
 design intended to be perfected and executed as a work of 
 the fine arts, as provided by this act, shall, within the term 
 limited, contrary to the provisions of this act, and without 
 the consent of the proprietor of the copyright first obtained 
 in writing, signed in presence of two or more witnesses, 
 engrave, etch, work, copy, print, publish, dramatize, 
 translate, or import, either in whole or in part, or by vary- 
 ing the main design, with intent to evade the law, or, 
 knowing the same to be so printed, published, dramatized, 
 translated, or imported, shall sell or expose to sale any 
 copy of such map or other article, as aforesaid, he shall 
 forfeit to the proprietor all the plates on which the same 
 shall be copied, and every sheet thereof, either copied or 
 printed, and shall further forfeit one dollar for every sheet 
 of the same found in his possession, either printing. 
 
116 T1TI.K 60— REVISED STATUTES— Ch. 3. 
 
 printed, copied, published, imported, or exposed for sale; 
 and in case of a painting, statue, or statuary, he shall 
 forfeit ten dollars for every copy of the same in his pos- 
 session, or by him sold or exposed for sale: Provided, 
 hozvever, That in case of any such infringement of the 
 copyright of a photograph made from any object not a 
 work of fine arts, the sum to be recovered in any action 
 brought under the provisions of this section shall be not 
 less than one hundred dollars, nor more than five thousand 
 dollars, and: Provided, further, That in case of any such 
 infringement of the copyright of a painting, drawing, 
 statue, engraving, etching, print, or model or design for a 
 work of the fine arts or of a photograph of a work of the 
 fine arts, the sum to be recovered in any action brought 
 through the provisions of this section shall be not less 
 than two hundred and fifty dollars, and not more than ten 
 thousand dollars. One-half of all the foregoing penalties 
 shall go to the proprietors of the copyright and the other 
 half to the use of the United States. 
 
 For violating Copyright of Dramatic Compositions. 
 
 Sec. 4966. Any person publicly performing or repre- 
 senting any dramatic composition for which a copyright 
 has been obtained, without the consent of the proprietor 
 thereof, or his heirs or assigns, shall be liable for damages 
 therefor, such damages in all cases to be assessed at such 
 sum, not less than one hundred dollars for the first, and 
 fifty dollars for every subesquent performance, as to the 
 court shall appear to be just. 
 
 Penalty for Infringement of Copyrights. 
 
 Sec. 4967. Amended by §9, Act March 3, 1891, so as to 
 read as follows: 
 
 Every person who shall print or publish any manuscript 
 whatever without the consent of the author or proprietor 
 first obtained, shall be liable to the author or proprietor 
 for all damages occasioned by such injury. 
 
 Limitation of, and defenses to, action in Copyright cases. 
 
 Sec. 4968. No action shall be maintained in any case 
 of forfeiture or penalty under the copyright laws, unless 
 the same is commenced within two years after the cause 
 of action has arisen. 
 
 Sec. 4969. In all actions arising under the laws respecting 
 copyrights, the defendant may plead the general issue, and 
 give the special matter in evidence. 
 
 Injunctions in Copyright cases. 
 
 Sec. 4970. The circuit courts, and district courts having 
 the jurisdiction of circuit courts, shall have power, upon 
 
REMISSION OF FINES, ETC. 117 
 
 bill in equity, filed by any party aggrieved, to grant in- 
 junctions to prevent the violation of any right secured by 
 the laws respecting copyrights, according to the course 
 ^nd principles of courts of equity, on such terms as the 
 court may deem reasonable. 
 
 Sec. 4971. (Aliens and non-residents not privileged to 
 copyrights.) Repealed by §io, Act March 3, 1891 {post). 
 §13 of said Act being a substitute therefor. 
 
 For additional legislation respecting ^'copy- 
 rights," SEE Acts June 18, 1874; August i, 1882 and 
 March 3, 1891 {post). 
 
 REMISSION OF FINES, PENALTIES AND FOR- 
 FEITURES. 
 
 (From Title 68— Revised Statutes.) 
 
 When Secretary of Treasury has power to remit. 
 
 Sec. 5292. Whenever any person who shall have in- 
 curred any fine, penalty, or forfeiture, or disability, or may 
 be interested in any vessel or merchandise which has 
 become subject to any seizure, forfeiture, or disability by 
 authority of any provisions of law for imposing or collecting 
 any duties or taxes, or relating to registering, recording, 
 enrolling, or licensing vessels, and for regulating the same, 
 or providing for the suppression of insurrections or unlawful 
 combinations against the United States, shall prefer his 
 petition to the judge of the district in which such fine, 
 penalty, or forfeiture, or disability has accrued, truly 
 and particularly setting forth the circumstances of his 
 case, and shall pray that the same may be mitigated or 
 remitted, the judge shall inquire, in a summary manner, 
 into the circumstances of the case; first causing reasonable 
 notice to be given to the person claiming such fine, penalty, 
 or forfeiture, and to the attorney of the United States for 
 such district, that each may have an opportunity of showing 
 cause against the mitigation or remission thereof; and shall 
 cause the facts appearing upon such inquiry to be stated 
 and annexed to the petition, and direct their transmission 
 to the Secretary of the Treasury. The Secretary shall 
 thereupon have power to mitigate or remit such fine, for- 
 feiture, or penalty, or remove such disability, or any part 
 
118 Title 68— REVISED STATUTES. 
 
 thereof, if, in his opinion, the same was incurred without 
 willful negligence, or any intention of fraud in the person 
 incurring the same; and to direct the prosecution, if any 
 has been instituted for the recovery thereof, to cease and 
 be discontinued, upon such terms or conditions as he may 
 deem reasonable and just. (See §3469, R. S. «;/^§§i7-2o, 
 Acl jfiine 22, 1874, March 3, 1875, post.') 
 
 Where merchandise is seized for an infraction of the law and 
 the penalty is remitted, it must still be classified without regard to 
 the remission proceedings (G. A. 2745). 
 
 Sec. 5293. The Secretarj^ of the Treasury is authorized 
 to prescribe such rules and modes of proceeding to ascer- 
 tain the facts upon which an application for remission of a 
 fine, penalty, or forfeiture is founded, as he deems proper, 
 and, upon ascertaining them, to remit the fine, penalty, or 
 forfeiture, if in his opinion it was inctirred without willful 
 negligence or fraud, in either of the following cases: (See 
 §§18-20,^/;/ June 22, 1874, Act March 3, 1875, §26, Act 
 y?me 26, 1884, /^j-/.) 
 
 If the fine, penalty, or forfeiture was imposed under 
 authority of any revenue law, and the amount does 
 not exceed one thousand dollars. 
 Where the case occurred within either of the collection 
 
 districts of the States of California or Oregon. 
 If the fine, penalty, or forfeiture was imposed under 
 authority of any provisions of law relating to the im- 
 portation of merchandise from foreign contiguous ter- 
 ritory, or relating to manifests for vessels enrolled or 
 licensed to carry on the coasting trade on the northern, 
 northeastern, and northwestern frontiers. {See §§3095, 
 3129.) 
 
 If the fine, penalty, or forfeiture was imposed by au- 
 thority of any provisions of law^ for levying or collect- 
 ing any duties or taxes, or relating to registering, 
 recording, enrolling, or licensing vessels, and the case 
 arose within the collection district of Alaska, or was 
 imposed by virtue of any provisions of law relating to 
 fur-seals upon the islands of Saint Paul and Saint 
 George. 
 Goods forfeited in violation of the revenue laws, and goods for- 
 feited under the stipulations of postal treaties in consequence of 
 importations by mail, may be released by collectors of customs 
 upon payment of fine equivalent to the duty when the importation, 
 in the judgment of the collector, was not in willful violation of law, 
 and the amount of duties does not exceed twenty-five dotlars. 
 But no such release shall be made to any person who has pre- 
 viously violated the provisions of the revenue laws and treaty 
 stipulations by an importation thus prohibited (T. D. 7284, 8014, 
 11315, 11622, 14586). 
 Special Regulations T. D. 13278. 
 
REPEAL PROVISIONS. 119 
 
 Remission of fines or penalties imposed upon vessels. 
 
 Sec. 5294. As amended by Act December 15, 1894. 
 The Secretary of the Treasury may, upon application 
 therefor, remit or mitigate any fine or penalty provided for 
 in laws relating to vessels, or discontinue any prosecution 
 to recover penalties denounced in such laws, excepting 
 the penalty of imprisonment, or of removal from office, 
 upon such terms as he, in his discretion, shall think proper; 
 and all rights granted to informers by such laws shall be 
 held subject to the Secretary's power of remission, except 
 in cases where the claims of any informer to the share of 
 any penalty shall have been determined by a court of com- 
 petent jurisdiction, prior to the application for the remis- 
 sion of the penalty; and the Secretary shall have authority 
 to ascertain the facts upon all such applications, in such 
 manner and under such regulations as he may deem proper. 
 (See, §26, Aa Jime 26, 1884,/^^/.) 
 
 REPEAL PROVISIONS. 
 
 (From Title 74— Revised Statutes.) 
 
 Wliat tlie Revised Statutes of the United States embrace. 
 
 Sec. 5595. The foregoing seventy-three titles embrace 
 the statutes of the United States general and permanent in 
 their nature, in force on the first day of December, one 
 thousand eight hundred and seventy-three, as revised and 
 consolidated by commissioners appointed under an Act of 
 Congress, aud the same shall be desio^nated and cited, as 
 The Revised Statutes of the United States. 
 
 Sec. 5506. All Acts of Congress passed prior to said 
 first day of December, one thousand eight hundred and 
 seventy-three, any portion of which is embraced in any 
 section of said revision, are hereby repealed, and the sec- 
 tion applicable thereto shall be in force in lieu thereof; all 
 parts ot such acts not contained in such revision, having 
 been repealed or superseded by subsequent acts, or not 
 being general and permanent in their nature: Provided, 
 That the incorporation into said revision of any general 
 and permanent provision, taken from an act making appro- 
 priations, or from an act containing other provisions of a 
 private, local, or temporary character, shall not repeal, or 
 in any way affect any appropriation, or any provision of a 
 private, local or temporary character, contained in any of 
 
120 ACT OF MARCH 24, 1874. RICE FOR EXPORT. 
 
 said acts, but the same shall remain in force; and all Acts 
 of Congress passed prior to said last-named day no part of 
 which are embraced in said revision, shall not be affected 
 or changed by its enactment. 
 
 Sec. 5600. The arrangement and classification of the 
 several sections of the revision have been made for the 
 purpose of a more convenient and orderly arrangement of 
 the same, and therefore no inference or presumption of a 
 legislative construction is to be drawn by reason of the 
 Title, under which any particular section is placed. 
 
 Acts passed since December 1, 1873, not affected. 
 
 Sec. 5601. The enactment of the said revision is not to 
 affect or repeal any act of Congress passed since the first 
 day of December, one thousand eight hundred and seventy- 
 three, and all acts passed since that date are to have full 
 effect as if passed after the enactment of this revision, and 
 so far as such acts vary from, or conflict with any provision 
 contained in said revision, they are to have effect as subse- 
 quent statutes, and as repealing any portion of the revision 
 inconsistent therewith. 
 
 " In U. S. vs. Bowen, (loo U. S., 513,) we held that the Revised 
 Statutes must be treated as a legislative declaration of what the 
 statute law of the United States was on the first of December. 
 1873, and that when the meaning was plain, the courts could not 
 look to the original statutes to see if Congress had erred in the 
 revision. That could only be done when it was necessary to con- 
 strue doubtful language. We applied this rule in Arthur vs. 
 Dodge, (loi U. S., 36,) to the construction of the revision of the 
 Tariff Laws" (T. D. 4812, citing in extenso Victor et al vs. 
 Arthur.) 
 
 ACT OF MARCH 24, 1874. 
 
 (U. S. statutes, Vol. 18, page 34.) 
 
 An Act to establish bonded warehouses for storing and cleansing 
 of Rice intended for Exportation. 
 
 Be it enacted by the Senate and House of Represe7itatives 
 of the United States of America in Congress assembled. 
 That from and after the passage of this act importers' 
 bonded warehouses, to be used for the storage and cleansing 
 of imported rice intended for exportation to foreign coun- 
 tries, may be established at any port of entry in the 
 United States, under such rules and regulations as the 
 Secretary of the Treasury may prescribe. {^See §§2954, 
 2961, 2971 R. S., supra.) 
 
 Special Regulations, T. D. 1970. 
 
ACT OF JUNE 18, 1974. 
 
 (U. S. statutes, Vol. 18, page 78.) 
 
 An Act to amend the law relating to Patents, Trade-Marks and 
 
 Copyrights. 
 
 No right of action for infringement of Copyright unless, etc. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled. 
 That no person shall maintain an action for the infringe- 
 ment of his copyright unless he shall give notice thereof 
 by inserting in the several copies of every edition pub- 
 lished, on the title page or the page immediately following, 
 if it be a book; or if a map, chart, musical composition, 
 print, cut, engraving, photograph, painting, drawing, 
 chromo, statue, statuary, or model or design intended to 
 be perfected and completed as a work of the fine arts, by 
 inscribing upon some visible portion thereof, or of the 
 substance on which the same shall be mounted, the fol- 
 lowing words, viz: "Entered according to act of Congress, 
 
 in the year , by A. B., in the office of the Librarian 
 
 of Congress, at Washington;" or, at his option the word 
 " Copyright,'" together with the year the copyright was 
 entered, and the name of the party by whom it was taken 
 out; thus— ''Copyright, i8— , by A. B," {See §4962, Re- 
 vised Statutes {supra), Act August i, 1882 {post). 
 
 Fee for recording and certifying assignments of Copyrights. 
 
 Sec. 2. That for recording and certifying any instrument 
 of writing for the assignment of a copyright, the Librarian 
 of Congress shall receive from the persons to whom the 
 service is rendered, one dollar; and for every copy of an 
 assignment, one dollar; said fee to cover, in either case, 
 a certificate of the record, under seal of the Librarian of 
 Congress; and all fees so received shall be paid into the 
 Treasury of the United States. {See §§4952, 4958, 4962, 
 Revised Statutes, supra. ) 
 
 Restrictions on application of words " Engrayings," "Cut," 
 and "Print." 
 
 Sec. 3. That in the construction of this act, the words 
 "Engravings,'' ''cut" and ''print" shall be applied only 
 to pictorial illustrations or works connected with the fine 
 
 121 
 
122 ACT OF JUNE 22, 1874. 
 
 arts, and no prints or labels designed to be used for any 
 other articles of manufacture shall be entered under the 
 copyright law, but may be registered in the Patent Office. 
 And the Commissioner of Patents is hereby charged with 
 the supervision and control of the entry or registry of such 
 prints or labels, in conformity with the regulations pro- 
 vided by law as to copyright of prints, except that there 
 shall be paid for recording the title of any print or label 
 not a trade-mark, six dollars, which shall cover the ex- 
 pense of furnishing a copy of the record under the seal of 
 the Commissioner of Patents, to the party entering the 
 same. 
 
 Repeal of inconsistent laws. 
 
 Sec. 4. That all laws and parts of laws inconsistent with 
 the foregoing provisions be and the same are hereby re- 
 pealed. 
 
 When act takes effect. 
 
 Sec. 5. That this act shall take effect on and after the 
 first day of August, eighteen hundred and seventy four. 
 
 ACT OF JUNE 22, 1874. 
 
 (U. 8. Statutes, Vol. 18, pag-e 186.) 
 
 An Act to amend the custom-revenue laws and to repeal moieties. 
 
 Repeal Provisions— Fines, penalties and forfeitnres to be 
 paid into Treasury. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congi^ess assembled, 
 that the thirty-ninth section of the act entitled *'An act 
 further to prevent smuggling, and for other purposes/' 
 approved July eighteenth, eighteen hundred and sixty-six; 
 and the second section of the act entitled "An act to 
 regulate the disposition of the proceeds of fines, penalties, 
 and forfeitures incurred under the laws relating to the 
 customs, and for other purposes," approved March second, 
 eighteen hundred and sixty-seven, be, and the same are 
 hereby, repealed. 
 
 Sec. 2. That all provisions of law under which moieties 
 of any fines, penalties, or forfeitures, under the customs- 
 revenue laws, or any share therein, or commission thereon, 
 
REPEALING MOIETIES. 123 
 
 are paid to informers, or officers of customs, or other 
 officers of the United States, are hereby repealed; and 
 from and after the date of the passage of this act the pro- 
 ceeds of all such fines, penalties, and forfeitures shall be 
 paid into the Treasury of the United States. 
 
 Sec. 3. Prescribes certain duty of the Secretary of the 
 Treasury. 
 
 Smii^^ling— compensation for seizing or informing". 
 
 Sec. 4. That whenever any officer of the customs or 
 other person shall detect and seize goods, wares, or mer- 
 chandise, in the act of being smuggled, or which 
 have been smuggled, he shall be entitled to such 
 compensation therefor as the Secretary of the Treasury 
 shall award, not exceeding in amount one-half of the 
 net proceeds, if any, resulting from such seizure, after 
 deducting all duties, costs', and charges connected 
 therewith: Provided, That for the purposes of this act 
 smuggling shall be construed to mean the act, with intent 
 to defraud, of bringing into the United States, or, with 
 like intent, attempting to bring into the United States, duti- 
 able articles without passing the same, or the package con- 
 taining the same, through the custom house, or submitting 
 them to the officers of the revenue for examination. And 
 whenever any person -not an officer of the United Scates 
 shall furnish to a district attorney, or to any chief officer 
 of the customs, original information concerning any fraud 
 upon the customs-revenue, perpetrated or contemplated, 
 which shall lead to the recovery of any duties withheld, 
 or of any fine, penalty, or forfeiture incurred, whether by 
 importers or their agents, or by any officer Or person em- 
 ployed in the customs service, such compensation may, on 
 such recovery, be paid to such person so furnishing infor- 
 mation as shall be just and reasonable, not exceeding in 
 any case the sum of five thousand dollars; which compen- 
 sation shall be paid, under the direction of the Secretary 
 of the Treasury, out of any money appropriated for that 
 purpose. 
 
 1. The term " Chief Officer of the Customs" is the collector or 
 officer acting as such, and the informer should convey the informa- 
 tion directly to that officer, unless as otherwise provided for by 
 T. p. 14597, ^nd in some cases where the information is given to 
 an inferior officer, it may be treated as having been given to the 
 chief officer of the customs (T. D. 14988.) 
 
 2. As to certain persons not considered officers of the United 
 States under this statute, see T. D. 14881. 
 
 3. The fact that an article is patented in this country does not 
 exempt it from the laws against smuggling, and must be sold same 
 as other seized goods (T. D. 15366). 
 
 Special Regulations, T. D. 14005. 
 
124 ACT OF JUNE 22, 1874. 
 
 Productions of Books, &c., in Suit. 
 
 Sec. 0. That in all suits and proceedings other than 
 criminal arising under any of the revenue-laws of the 
 United States, the attorney representing the Government, 
 whenever, in his belief, any business-book, invoice, or 
 paper, belonging to or under the control of the defendant 
 or claimant, will tend to prove any allegation made by the 
 United States, may make a written motion, particularly 
 describing such book, invoice, or paper, and setting forth 
 the allegation which he expects to prove; and thereupon 
 the court in which suit or proceeding is pending may, at 
 its discretion, issue a notice to the defendant or claimant 
 to produce such book, invoice, or paper in court, at a daj^ 
 and hour to be specified in said notice, which, together 
 with a copy of said motion, shall be served formally on 
 the defendant or claimant by the United States marshal by 
 delivering to him a certified copy thereof, or otherwise 
 serving the same as original notices of suit in the same 
 court are served; and if the defendant or claimant shall 
 fail or refuse to produce such book, invoice, or paper in 
 obedience to such notice, the allegations stated in the said 
 motion shall be taken as confessed unless his failure or 
 refusal to produce the same shall be explained to the satis- 
 faction of the court. And if produced, the said attorney 
 shall be permitted, under the direction of the court, to 
 make examination (at which examination the defendant 
 or claimant, or his agent, may be present) of such entries 
 in said book, invoice, or paper as relate to or tend to prove 
 the allegation aforesaid, and may offer the same in evi- 
 dence on behalf of the United States. But the owner of 
 said books and papers, his agent or attorney, shall have, 
 subject to the order of the court, the custody of them, 
 except pending their examination in court as aforesaid. 
 
 Claim of informer to be certified wliere judicial proceedings 
 
 instituted. 
 
 Sec. 6. That no payment shall be made to any person 
 furnishing information in any case wherein judicial pro- 
 ceedings shall have been instituted, unless his claim to 
 compensation shall have been established to the satisfac- 
 tion of the court or judge having cognizance of such pro- 
 ceedings, and the value of his services duly certified by 
 said court or judge for the information of the Secretary of 
 the Treasury; but no certificate of the value of such ser- 
 vices shall be conclusive of the amount thereof. And 
 when any fine, penalty, or forfeiture shall be collected 
 without judicial proceedings, the Secretary of the Treasury 
 shall, before directing payment to any person claiming 
 such compensation, require satisfactory proof that such 
 person is justly entitled thereto. 
 
REPEALING MOIETIES. 125 
 
 Officers not to receive part of informer's fee, except in cases 
 • of smnggling. 
 
 Sec. 7. That except in cases of smuggling as aforesaid, 
 it shall not be lawful for any officer of the United States, 
 under any pretense whatever, directly or indirectly, to 
 receive, accept, or contract for any portion of the money 
 which may, under any of the provisions of this or any 
 other act, accrue to any such person furnishing infor- 
 mation; and any such officer who shall so receive, accept, 
 or contract for any portion of the money that may accrue 
 as aforesaid shall be guilty^ of a misdemeanor, and, on 
 conviction thereof, shall be liable to a fine not exceeding 
 fiv-e thousand dollars, or imprisonment for not more than 
 one year, or both, in the discretion of the court, and shall 
 not be thereafter eligible to any office of honor, trust or 
 emolument. And any such person so furnishing infor- 
 mation as aforesaid, who shall pay to any such officer of 
 the United States, or to any person lor his use, directly or 
 indirectly, any portion of said money, or any other valu- 
 able thing, on account of or because of such money, shall 
 have a right of action against such officer or other person, 
 and his legal representatives, to recover back the same, or 
 the value thereof. 
 
 This section is absolute that all officers of the United States, 
 except in cases of smuggling, are debarred from receiving any 
 share of a fine. All decisions and regulations to the contrary are 
 revoked (T. D. 14005, Reg. 1892, Articles 979-991). 
 
 Who may Testify. 
 
 Sec. 8. That no officer, or other person entitled to or 
 claiming compensation under any provision of this act, 
 shall be thereby disqualified from becoming a witness in 
 any action, suit, or proceeding for the recovery, mitigation, 
 or remission thereof, but shall be subject to examination 
 and cross-examination in like manner with other witnesses, 
 without being thereby deprived of any right, title, share, 
 or interest in any fine, penalty, or forfeiture to which such 
 examination may relate; and in every such case the de- 
 fendant or defendants may appear and testify and be ex- 
 amined and cross-examined in like manner. 
 
 Secs. 9, 10 and 11. (Relating to entry of merchandise 
 over $100 in value without certified invoice, when allowed.) 
 Repealed by §29, Act June 10, 1890. See §4 of said Act. 
 
 Sec. 12. (Relating to fraudulent or false invoices.) 
 Repealed by section 29, Act June 10, 1890. {See §9 of 
 said Act.) 
 
126 ACT OF JUNE 22, 1874. 
 
 Penalties for False entries. 
 
 Sec. 13. That any merchandise entered by any penson 
 or persons violating any of the provisions of the preceding 
 section, but not subject to forfeiture under the same section, 
 may, while owned by him or them, or while in his or their 
 possession, to double the amount claimed, be taken by the 
 collector and held as security for the payment of any fine 
 or fines incurred as aforesaid, or may be levied upon and 
 sold on execution to satisfy any judgment recovered for 
 such fine or fines. But nothing herein contained vShall 
 prevent any owner or claimant from obtaining a release of 
 such merchandise on giving a bond, with sureties satis- 
 factory to the collector, or, in case of judicial proceedings, 
 satisfactory to the court, or the judge thereof, for the pay- 
 ment of any fine or fines so incurred: Provided, hoivevery 
 That such merchandise shall in no case be released until 
 all accrued duties thereon shall have been paid or secured. 
 {^See §9, Act June lo, id>^o, post.) 
 
 Sec. 14. (Relating to fraudulent or false invoices ) 
 Repealed by section 7, Act of March 3, 1883, and by sec- 
 tion 29, Act of June 10, 1890. 
 
 To whom violations of Customs Laws reported. 
 
 Sec. 15. That it shall be the duty of any officer or person 
 employed in the customs-revenue service of the United 
 States, upon detection of any violation of the customs 
 laws, forthwith to make complaint thereof to the collector 
 of the district, whose duty it shall be promptly to report 
 the same to the district attorney of the district in which 
 such frauds shall be committed. Immediately upon the 
 receipt of such complaint, if, in his judgment, it can be 
 sustained, it shall be the duty of such district attorney to 
 cause investigation into the facts to be made before a 
 United States commissioner having jurisdiction thereof, 
 and to initiate proper proceedings to recover the fines and 
 penalties in the premises, and to prosecute the same with 
 the utmost diligence to final judgment. 
 
 Sec. 16. (Relating to fraddulent intent.) Repealed by 
 section 29, Act of June 10, 1890. 
 
 Petition for remission of lines, penalties or forfeitures. 
 
 Sec. 17. That whenever, for an alleged violation of the 
 customs-revenue laws, any person who shall be charged 
 with having incurred any fine, penalty, forfeiture, or disa- 
 bility other than imprisonment, or shall be interested in 
 any vessel or merchandise seized or subject to seizure, 
 when the appraised value of such vessel or merchandise is 
 
REPEAUNG MOIETIES. 127 
 
 not less than one thousand dollars, shall present his petition 
 to the judge of the district in which the alleged violation 
 occurred, or in which the property is situated, setting forth, 
 truly and particularly, the facts and circumstances of the 
 case, and praying for relief, such judge shall, if the case, 
 in his judgment, requires, proceed to inquire, in a summary 
 manner into the circumstances of the case, at such reason- 
 able time as may be fixed by him for that purpose, of which 
 the district attorney and the collector shall be notified b}^ 
 the petitioner, in order that they may attend and show 
 cause why the petition should be refused. {See §5292, 
 R. S., supra.) 
 
 Secretary of the Treasury to remit fines, penalties, or 
 forfeitures in certain cases. 
 
 Sec. 18. That the summary investigation hereby pro- 
 vided for may be held before the judge to whom the petition 
 is presented, or, if he shall so direct, before any United 
 States commissioner for such district, and the facts ap- 
 pearing thereon shall be stated and annexed to the petition, 
 and, together with a certified copy of the evidence, trans- 
 mitted to the Secretary of the Treasury, who shall there- 
 upon have power to mitigate or remit such fine, penalty, 
 or forfeiture, or remove such disability, or any part thereof, 
 if, in his opinion, the same shall have been incurred with- 
 out willful negligence or any intention of fraud in the 
 person or persons incurring the same, and to direct the 
 prosecution, if any shall have been instituted for the re- 
 covery thereof, to cease and be discontinued upon such 
 terms or conditions as he may deem reasonable and just. 
 (See §§5292, 5293, R. 5., supra.) 
 
 Felony for officers to compromise fines, penalties or forfeit- 
 ures. 
 
 Sec. 19. That it shall not be lawful for any officer or 
 officers of the United States to compromise or abate anj^ 
 claim of the United States arising under the customs laws, 
 for any fine, penalty, or forfeiture incurred by a violation 
 thereof; and any officer or person who shall so compro- 
 mise or abate any such claim, or attempt to make such 
 compromise or abatement, or in any manner relieve or 
 attempt to relieve from such fine, penalty, or forfeiture, 
 shall be deemed guilty of a felony, and, on conviction 
 thereof, shall suffer imprisonment not exceeding ten years, 
 and be fined not exceeding ten thousand dollars; Provided, 
 however^ That the Secretary of the Treasury shall have 
 power to remit any fines, penalties, or forfeitures, or to 
 compromise the same, in accordance with existing law. 
 {This section construed by Act January 22, 1875, post) {see 
 §§5292, 5293, R. S , supra.) 
 
128 ACT OF JUNE 22, 1874. 
 
 Applications for remission of fines, penalties or forfeitures 
 when not less than $1,000. 
 
 Sec. 20. That whenever any application shall be made 
 to the Secretary of the Treasury for the mitigation or 
 remission of any fine, penalty, or forfeiture, or the refund 
 of any duties, in case the amount involved is not less than 
 one thousand dollars, the applicant shall notify the district 
 attorney and the collector of customs of the district in 
 which the duties, fine, penalty, or forfeiture accrued; and 
 it shall be the duty of such collector and district attorney to 
 furnish to the Secretary of the Treasury all practicable 
 information necessary to enable him to protect the interests 
 of the United States. {See §§5292-5294, R. S., supra.) 
 
 1. No remission of any penalty under the revenue laws will be 
 made except upon application by the party in interest (T. D. 4254). 
 
 2. The Secretary of the Treasury cannot remit a judgment of a 
 court; for example, a judgment upon custom-house bonds (T, D. 
 2520). 
 
 3. A claim growing out of the undervaluation of merchandise 
 by an importer is a case for petition for remission rather than for 
 compromise (T. D. 1675), 
 
 4. The remission of a forfeiture relieves the goods from all dis- 
 ability and are thereafter subject to entry and duties in the ordi- 
 nary manner, unless the goods are specially prohibited, as in the 
 case of obscene articles (T. D, 3480, 7284). 
 
 Limitations on power to Keliquidate entries. 
 
 Sec. 21. That whenever any goods, wares, and mer- 
 chandise shall have been entered and passed free of duty, 
 and whenever duties upon any imported goods, wares, and 
 merchandise shall have been liquidated and paid, and such 
 goods, wares, and merchandise shall have been delivered 
 to the owner, importer, agent, or consignee, such entry 
 and passage free of duty and such settlement of duties 
 shall, after the expiration of one year from the time of 
 entry, in^Hhe absence of fraud and in the absence of pro- 
 test by the owner, importer, agent, or consignee, be final 
 and conclusive upon all parties. {See §24, Act June 10, 
 1890, and §1, Act March 3, i^^^,, post.) 
 
 I. Section 14, Act June 10, 1890, which substantially re-enacts 
 section 2931, Revised Statutes, makes the decision of the collector 
 final and conclusive against all " persons," which does not include 
 the United States, and no limitation is thereby imposed on the 
 power of the collector to reliquidate in the interest of the Govern- 
 ment. By section 21, Act June 22, 1874, a limitation is imposed on 
 such power, so that no reliquidation can be made after the period 
 of one year from the date of the original entry, where the goods 
 have been delivered to the importer and in the absence of protest 
 (T. D. 3972, 4089, 4588, 5667, 8115, 8695; G. A. 1304, 2411). But if 
 the merchandise remains in the custody of the collector the statute 
 does not apply, and in a recent case where the merchandise had 
 been delivered with the stipulation that it should be regarded as 
 constructively in the possession of the United States, it was held 
 
REPEALING MOIETIES. 129 
 
 that a reliquidation after the one year limit was valid (G. A. 241 1; 
 Beard vs. Porter, 124 U. S., Sup. Ct. Rep. 437). 
 
 2. Where protest has been made and entries are up for reliqui- 
 dation thereunder, all errors in liquidation may be corrected (T. 
 D. 8583). 
 
 3. Protests relating to weights do not keep an entry open or 
 take it out of the limitation of this section, nor re-open the question 
 of duty (G. A. 1822). 
 
 4. Where entry has been made, and the case suspended without 
 liquidation more than one year, such entries may be liquidated, 
 additional duties collected or refunds made (Reg. 1892, Art. 928). 
 
 5. The withdrawal ftom warehouse of portion of an importation, 
 does not bar the claim for higher rate of duty on the entry as an 
 entirety under reliquidation (T. D. 7376). 
 
 Suits to l)e commenced within three years to recover 
 penalties or forfeitures. 
 
 Sec. 22. That no suit or action to recover any pecuniary 
 penalty or forfeiture of property accruing under the cus- 
 toms-revenue laws of the United States shall be instituted 
 unless such suit or action shall be commenced within three 
 yeais after the time when such penalty or forfeiture shall 
 have accrued; Provided, That the time of the absence 
 from the United States of the person subject to such penalty 
 or forfeiture, or of any concealment or absence of the 
 property, shall not be reckoned within this period of limi- 
 tation. 
 
 Sec. 23. Fixes salaries of certain collectors, naval 
 officers and surveyors. 
 
 Secretary of Treasury to make reg:ulations for bonded w 
 liouses, general-order stores, &c. 
 
 Sec. 24. That the Secretary of the Treasury shall, from 
 time to time, make such regulations as he may deem neces- 
 sary for the conduct and management of the bonded ware- 
 houses, general-order stores, and other depositories of the 
 imported merchandise throughout the United States; all 
 regulations or orders issued by collectors of customs in 
 regard thereto shall be subject to revision, alteration, or 
 revocation by him; and no warehouse shall be bonded and 
 no general-order store established without his authority 
 and approval. And it shall be the duty of the Secretary 
 of the Treasury, in granting permits to establish general- 
 order warehouses, to require such warehouse or ware- 
 houses to be located contiguous, or as near as may be, to 
 the landing places of steamers and vessels from foreign 
 ports; and that no officer of the customs shall have any 
 personal ownership of, or interest in, any bonded ware- 
 house or general-order store. {See §§2892, 2989, R. S., 
 supra. ) 
 
 9 
 
130 ACT OF JUNE 22, 1874— WRECKED GOODS. 
 
 Cartage to be let to lowest bidder. 
 
 Sec. 25. That public cartage of merchandise in the 
 custody of the Government shall be let after not less than 
 thirty days' notice of such letting to the lowest responsibe 
 bidder giving sufficient security, and shall be subject to 
 regulations approved by the Secretary of the Treasury. 
 
 This applies only to certain large ports (T. D. 11250). 
 
 Repeal of Inconsistent Acts. 
 
 Sec. 26. That all acts and parts of acts inconsistent with 
 the provisions of this act are hereby repealed; that nothing 
 herein contained shall affect existing rights of the United 
 States; and in all cases in which prosecutions have been 
 actually commenced for forfeitures incurred, the Secretary 
 of the Treasury shall have power to make compensation, 
 as provided in the fourth section of this act, to the persons 
 who would, under former laws, have been entitled to share 
 in the distribution of such forfeitures. 
 
 ACT OF JUNE 22, 1874. 
 
 (U. S. statutes, Vol. 18, page 194.) 
 
 An Act to admit free of duty merchandise sunk for two years 
 and afterward recovered. 
 
 Be it enacted by the Senate and House of Representatives 
 of the Uitited States of America^ in Congress assembled. 
 That whenever any ship or vessel, laden with merchandise 
 in whole or in part subject to duty, vShall have been sunk 
 in any river, harbor, bay, or waters subject to the juris- 
 diction of the United States and within its limits, and shall 
 have remained so sunk for the period of not less than two 
 years, and shall be abandoned by the owners thereof, any 
 person or persons, who may raise any portion of the cargo 
 of such ship or vessel, shall be permitted to bring the 
 merchandise so recovered into the port nearest to the place 
 where such ship or vessel was so sunk free from the pay- 
 ment of any duty thereupon, and without being obliged to 
 enter the same at the custom-house, under such rules and 
 regulations as the Secretary of the Treasury may prescribe. 
 
 Section 20, Act August 28, 1894 {post), confers similar privileges 
 in cases where/' any person (who) shall raise such vessel " and 
 recover therefrom any dutiable merchandise. 
 
 Section 2928, Revised Statutes {supra), applies to vessels which 
 have remained sunk less than two years. 
 
 For notes on "wrecked goods," see that title in Schedule of 
 Duties. See T. D. 15297. 
 
ACT OF JANUARY 22, 1875. 
 
 (U. S. statutes, Vol. 18, page 303.) 
 
 An Act declaratory of the act entitled **An act to amend the 
 customs-revenue laws, and to repeal moieties," approved June 
 twenty-second, eighteen hundred and seventy four. 
 Be it enacted 'by the Senate and House of Representatives 
 of the Uniied States of America, in Congress assembled. 
 That nothing in the nineteenth section of the act entitled 
 "An act to amend the customs-revenue laws, and to repeal 
 moieties/' approved June twenty-second, eighteen hundred 
 and seventy-four, shall be construed to affect any authority, 
 power, or right which might theretofore have been lawfully 
 exercised by any court, judge, or district attorney of the 
 United States to obtain the testimony of an accomplice in 
 any crime against, or fraud upon the customs-revenue laws, 
 on any trial or proceeding for a fine, penalty, or forfeiture 
 under said laws, by a discontintfance or dismissal, or by an 
 engagement to discontinue or dismiss any proceedings 
 against such accomplice. . 
 
 ACT OF FEBRUARY 8, 1875. 
 
 (U. S. statutes, vol. 18, page 307.) 
 
 An Act to amend existing customs and internal-revenue laws, 
 and for other purposes. 
 
 Secs. 1 to 11, Relating to "Duties upon Imports," 
 superseded by the Acts of March 3, 1883, and October i, 
 1890. 
 
 The other sections do not apply to duties upon imports. 
 
 131 
 
ACT OF MARCH 3, 1875. 
 
 (U. S. statutes, vol. 18, page 469.) 
 
 An Act restricting the refunding of custom duties and prescribing 
 certain regulations of the Treasury Department. 
 
 Refund of Duties, Restrictions on Corrections of Errors of 
 Fact in liquidations, limitations on. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congress assembled. 
 That no moneys collected as duties on imports, in accord- 
 ance with any decision, ruling, or direction previously 
 made or given by the Secretar}^ of the Treasury, shall, 
 except as hereinafter provided, be refunded or repaid, 
 unless in accordance with the judgment of a circuit or 
 district court of the Uniied States giving construction to 
 the law, and from which the Attorney-General shall certif}^ 
 that no appeal or writ of earror will be taken by the United 
 States; or unless in pursuance of a special appropriation 
 for the particular refund or repayment to be made: Pro- 
 vided, That whenever the Secretary shall be of opinion 
 that such duties have been assessed and collected under 
 an erroneous view of the facts in the case, he may author- 
 ize a re-examination and reliquidation in such case, and 
 make such retund in accordance with existing laws as the 
 facts so ascertained shall, in his opinion, justify; but no 
 such reliquidation shall be allowed unless protest and 
 appeal shall have been made as required by law: Provided 
 further, That the restrictive provisions of this act shall not 
 apply to such personal and household effects and othei" 
 articles, not merchandise, as are by law exempt from duty: 
 And provided also, That this act shall not affect the refund 
 of excess of deposits based on estimated duties nor prevent 
 the correction of errors in liquidation, whether for or 
 against the Government, arising solely upon errors of facts 
 discovered within one year from the date of payment, and, 
 when in favor of the Government, brought to the notice 
 of the collector within ten days from the date of discovery. 
 i^See §21, Act June 22, 1874, supra, §§14, 15, and 24, Act 
 jfune 10, \%i)Oy post, and notes, clerical errors in invoices to 
 §7, Act June 10, i^^o, post). 
 
 This section is still in force. Where a collector acted under a 
 mistake of facts, and there is no further controversy between him 
 
 132 
 
ACT OF MARCH 3, 1875. 133 
 
 and the importers, there is no reason for any further proceedings 
 before the Board of General Appraisers, he therefore has the right 
 to ask for return of the protest (T. D. April 9, 1895, citing opinion 
 of Attorney-General). 
 
 Decisions in Customs Cases by Secretary of the Treasury 
 and the Courts. 
 
 Sec. 2. That no ruling or decision once made by the 
 Secretary of the Treasury, giving construction to any law 
 imposing customs duties, shall be reversed or modified 
 adversely to the United States, by the same or a succeed- 
 ing Secretary, except in concurrence with an opinion of 
 the Attorney-General recommending the same, or a judicial 
 decision of a circuit or district court of the United States 
 conflicting with such ruling or decision, and from which 
 the Attorney-General shall certify that no appeal or writ 
 of error will be taken by the United States: Provided, That 
 the Secretary of the Treasury may in his discretion, decline 
 to acquiesce in the judgment, decision, or ruling of an 
 inferior court upon any question affecting the interests of 
 the United States, when, in his opinion, such interests 
 require a final adjudication of such question by the court 
 of last resort. {See §§13, 14, and 15, Act yiine 10, 1890, 
 post.) 
 
 The regulation of a Department of the Government is not of 
 course to control the construction of an Act of Congress when its 
 meaning is plain. But where there has been a long acquiescence 
 in a regulation, and by it rights of parties for many years have 
 been determined and adjusted, it is not to be disregarded without 
 the most cogent and persuasive reasons (Robertson vs. Downing, 
 127 U. S., 607). The fact that during the years between 1876 and 
 1885 a certain construction was placed upon a statute, is not such 
 a long and uninterrupted acquiescence as to be controlling upon 
 the courts (Merritt vs. Cameron, 137 U.S., 542). But an unbroken 
 line of Treasury Department rulings, extending over a period of 
 twenty-two years upon the classification of a certain imported 
 article, is such a " long acquiescence " as to be controlling (G. A. 
 396). 
 
 A decision of a federal court will not be overruled by the 
 Supreme Court after the lapse of many years, and under which a 
 practice has grown up throughout the country, notwithstanding a 
 Treasury Regulation is in conflict with such decision (Schell's 
 Exrs. vs. Fauch6, 138 U. S., 562). 
 
 Sec. 3. That the Secretary of the Treasury shall have 
 power to make such regulations, not inconsistent with law, 
 as may be necessary to carry this act into effect. 
 
 Sec. 4. * * * Provided, That in all cases where the 
 Secretary of the Treasury shall so request the Attorney- 
 General shall take an appeal to the Supreme Court. {See 
 §24, Act jfune 10, 1890, post.) 
 
ACT OF MAY 1, 1876. 
 
 (U. S. statutes, Vol. 19, page 49.) 
 
 An Act to provide for the separate entry of packages contained 
 in one importation. 
 
 Separate entry of packages contained in packed packages. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congress assembled, 
 That a separate entrj^ may be made of one or more pack- 
 ages contained in an importation of packed packages con- 
 signed to one importer or consignee, and concerning which 
 packed packages, no invoice, or statement of contents or 
 values, has been received. 
 
 Every such entry shall contain a declaration of the whole 
 number of parcels contained in such original packed pack- 
 age; and shall embrace all the goods, wares, and merchan- 
 dise imported in one vessel at one time for one and the 
 same actual owner, or ultimate consignee. 
 
 1. This Act is designed to enable the owner of one or more 
 parcels, making part of one or more " packed packages," to make 
 an entry of his own property without entering more. If the value 
 of his own be over |ioo, an invoice shall be filed as required by 
 section 4 of the Act of June 10, 1890, post (T. D. 2968). 
 
 2. Packed packages, containing no inclosure over $100 in value, 
 may be entered for Immediate Transportation (under Act June 10, 
 1880, />c^/), upon pro forma invoice at exterior port, without bond 
 for certified invoice (T. D. 10850). 
 
 3. Mailable matter in addressed envelopes is not a packed pack- 
 age (T. D. 5852). 
 
 Sec. 2. That the importer, consignee, or agent's oath 
 prescribed by section twenty-eight hundred and forty-one 
 of the Revised Statutes,* is hereby modified for the pur- 
 pose of this Act, so as to require the importer, consignee 
 or agent to declare therein that the entry contains an 
 
 account of all the goods imported in the 
 
 whereof is master, from for account 
 
 of which oath so modified, shall in each case, be 
 
 taken on the entry of one or more packages contained in 
 an original package. But nothing in this act contained 
 
 ♦Section 2841, Revised Statutes, repealed by section 29, Act 
 June 10, 1890, post, see section 5 of said Act. 
 
 134 
 
ACT OF JUNE 20, 1876. -CUSTOM HOUSE BONDS. 135 
 
 shall be construed to relieve the importer, consignee, or 
 agent from producing the oath of the owner or ultimate 
 consignee in every case, now required by law; or to pro- 
 vide that an importation may consist of less than the 
 who!e number of parcels contained in any packed package, 
 or packed packages consigned in one vessel at one time, 
 to one importer, consignee or agent. {See §5, Act June 
 10, 1890, post.) 
 
 Sec. 3. That all provisions of law inconsistent herewith 
 are hereby repealed. 
 
 ACT OF JUNE 20, 1876. 
 
 (U. S. statutes, Vol. 19, page 60.) 
 
 An Act relating to the execution of custom-house bonds. 
 
 Custom-house bonds by partnerships, vhow may be executed. 
 
 As amended by §70, Act August 28, 1894. That when 
 any bond is required by law to be executed by any firm or 
 partnership for the payment of duties upon goods, wares 
 or merchandise, imported into the United States by such 
 firm or partnership, the execution of such bond by any 
 member of such firm or partnership, or for any other pur- 
 pose connected with the general transaction of business at 
 any custom house in the name of said firm or partnership, 
 shall bind the other members or partners thereof, in like 
 manner and to the same extent, as if such other members 
 or partners had personally executed the same. And any 
 action or suit may be instituted on such bond against all 
 the members or partners of such firm, as if all of the 
 members or partners had executed the same. 
 
 1. The statute being in derogation of the common law, must be 
 held to a strict construction, and a bond cannot be executed by 
 an attorney of one ■member of a firm to bind the partnership (T. 
 D. 1483, 5580, 10178). 
 
 2. The power-of attorney must give full authority to make the 
 entry and sign the bond in the firm name, duly executed and 
 signed by each member of the firm individually, as well as for the 
 firm, and be filed with the collector (T. D. 12400), 
 
 3. Powers of attorney which contain a power of substitution are 
 invalid; but such powers of attorney now on file may continue 
 operative until they are revoked, or until they expire by limita- 
 tion, except that the rights and privileges conferred thereby must 
 be exercised solely by the attorneys originally named therein; 
 
136 EXTRACT FROM ^^ HAWAIIAN TREATY." 
 
 also that no power of attorney shall hereafter be accepted which 
 contains the objectionable clause of substitution (T. D. 15622). 
 
 4. A trust company a3 trustee may appoint an attorney for 
 custom-house business incident to the trusteeship and to make 
 declarations (T. D. 15507). 
 
 5. Entries may be signed by attorneys under the stamped name 
 of the individual or firm, but bonds require written signatures, and 
 when sigped by attorney he must write out the name of his prin- 
 cipal, followed by his own signature (T. D. 15485). 
 
 6. Incorporated companies or chartered clubs may act by their 
 properly constituted corporate officers (T. D. 9001) and may sign 
 all bonds upon presenting, under seal, evidence of official repre- 
 sentation and authority to act. It is not necessary to affix the 
 corporate seal to customs bonds (T. D. 13009). A corporation 
 may, however, empower a person to act (T. D. 10124), and such 
 attorney can take the owner's declaration (T. D. April 10, 1895). 
 
 7. General or standing powers must have filed therewith annually 
 an affidavit by a member of the firm showing that the partnership 
 has remained unchanged (T. D. 5099). 
 
 8. Attorneys cannot make declarations in the name of their 
 principals. They can, however, make declaration as consignee 
 and give bond to produce oath or declaration of owner (T. D. 
 15200, 13279)- 
 
 9. Surety companies may be accepted as sole surety on custom- 
 house bonds (T. D. 15533, citing provision of Act August 13, 1894). 
 
 10. Either explicit powers of attorney for the transaction of 
 custom-house business, or properly indorsed bills of lading, must 
 be produced by parties acting as agents for importers or exporters. 
 Where a sufficient power of attorney is filed at one port, a certified 
 copy thereof by the collector may be accepted at other ports as 
 sufficient. When such powers are revoked, the collector at the 
 port of revocation should promptly notify the collectors to whom 
 certified copies had been transmitted (T. D. 9233). 
 
 EXTRACT FROM HAWAIIAN RECIPROCITY 
 TREATY. 
 
 Exports to Hawaiian Islands. 
 
 Under article 2 of the Hawaiian Reciprocity Treaty the 
 articles named in the following schedule, the same being 
 the growth, manufacture, or produce of the United States 
 of America, are admitted into all the ports of the Hawaiian 
 Islands free of duty. 
 
 Schedule, — Agricultural implements; animals; beef, 
 bacon, pork, ham, and all fresh, smoked, or preserved 
 meats; boots and shoes; grain; flour, meal, and bran, 
 bread and breadstuffs, of all kinds; bricks, lime, and 
 cement; butter, cheese, lard, tallow; bullion; coal; cord- 
 age, naval stores including tar, pitch, resin, turpentine 
 
ACT OF AUGUST 15, 1876. 137 
 
 raw and rectified; copper and composition sheathing; nails 
 and bolts; cotton and manufactures of cotton bleached and 
 unbleached, and whether or not colored, stained, painted, 
 or printed; eggs; fish and oysters, and all other creatures 
 living in the water, and the products thereof; fruits, nuts, 
 and vegetables, green, dried or undried, preserved or un- 
 preserved; hardware; hides, furs, skins, and pelts, dressed 
 or undressed; hoop iron, and rivets, nails, spikes and bolts, 
 tacks, brads or sprigs; ice; iron and steel and manufactures 
 thereof; leather; lumber and timber of all kinds, round, 
 hewed, sawed, and unmanufactured, in whole or in part; 
 doors, sashes, and blinds; machinery of all kinds, engines 
 and parts thereof; oats and hay; paper, stationery, and 
 books, and all manufactures of paper or of paper and wood; 
 petroleum and all oils for lubricating and illuminating pur- 
 poses; plants, shrubs, trees, and seeds; rice; sugar, refined 
 or unrefined; salt; soap; shooks, staves, and headings; wool 
 and manufactures of wool, other than ready-made clothing; 
 wagons and carts for the purposes of agriculture or of 
 drayage; wood and manufactures of wood, or of wood and 
 metal except furniture either upholstered or carved and 
 carriages; textile manufactures, made of combination of 
 wool, cotton, silk, or linen, or of any two or more of them 
 other than when ready-made clothing; harness and all 
 manufactures of leather; starch; and tobacco, whether in 
 leaf or manufactured. 
 
 ACT OF AUGUST 15, 1876. 
 
 (U. S. statutes, vol. 19, page 200.) 
 
 An Act to carry into effect a convention between the United States 
 of America and his Majesty the King of the Hawaiian Islands, 
 signed on the thirtieth day of January, eighteen hundred and 
 seventy-five. 
 
 Certain products of Hawaiian Islands to be admitted into 
 the United States free of duty. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congress assembled, 
 That whenever the President of the United States shall 
 receive satisfactory evidence that the legislature of the 
 Hawaiian Islands have passed laws on their part to give 
 full effect to the provisions of the convention between the 
 United States and his Majesty the King of the Hawaiian 
 Islands, signed on the thirtieth day of January, eighteen 
 hundred and seventy-five, he is hereby authorized to issue 
 his proclamation declaring that he has such evidence; and 
 
138 ACT OF MARCH 1, 1879— SPECIAL TAXES. 
 
 thereupon, from the date of such proclamation, the follow- 
 ing articles, being the growth and manufacture or produce 
 of the Hawaiian Islands, to wit, arrow-root; castor oil; 
 bananas; nuts; vegetables, dried and undried, preserved 
 and unpreserved; hides and skins, undressed; rice; pulu; 
 seeds; plants; shrubs, or trees; muscovado, brown, and all 
 other unrefined sugar, meaning hereby the grades of sugar 
 heretofore commonly imported from the Hawaiian Islands, 
 and now known in the markets of San Francisco and Port- 
 land as "Sandwich Island sugar;'' syrups of sugar-cane, 
 melado, and molasses; tallow, shall be introduced into the 
 United States free of duty so long as the said convention 
 shall remain in force. {See Act March 3, 1891, and para- 
 graph i82>4, Act Aug. 28, 1894, /^.fA) 
 
 1. The fact that sugars are permitted to be imported from the 
 Hawaiian Islands free of duty under the Treaty with that Govern- 
 ment, does not entitle sugars from certain other nations to like 
 free entry, upon the claim, that such other nations are guaranteed 
 by Treaty the entry of their products into the United States, upon 
 the footing of the most favored nations (T. D. 6292, 8317, with 
 opinion of the U. S. Supreme Court in Bartram vs. Robinson). 
 
 2. Products shipped from the Hawaiian Islands to another 
 foreign port and reshipped to the United States are not free (T. D. 
 7428). 
 
 3. The material composing any manufacture for which free entry 
 is sought under the treaty, must consist of the growth or produc- 
 tion of the Islands (T. D. 4202). 
 
 4. The following artirles not exempted: Taro flour (G. A. 2201), 
 Guava jelly (T. D. 9043), Sugar cane (T. D. 7734). 
 
 5. Rice which is free under the treaty, is likewise free when 
 reduced to the condition of broken rice in the Hawaiian Islands 
 (T. D. 6792). 
 
 For regulations relating to importations by parcel post from 
 Hawaii, see T. D. 2970. 
 
 ACT OF MARCH 1, 1879. 
 
 (U. S. statutes, vol. 20, page .327) 
 
 An Act to amend the laws relating to Internal Revenue. 
 
 Special Taxes on Dealers in Liquors. 
 
 Sec. 4, * * * * That retail dealers in liquors shall 
 pay twenty-five dollars. Every person who sells, or offers 
 for sale, foreign or domestic distilled spirits, wines, or malt 
 liquors, otherwise than as hereinafter provided, in less 
 quantities than five wine gallons at the same time, shall be 
 regarded as a retail dealer in liquors. Wholesale liquor 
 dealers shall each pay one hundred dollars. Every person 
 
ACT OF MARCH 3, 1879— IMPORTS BY MAIL. 139 
 
 who sells, or offers for sale, foreign or domestic distilled 
 spirits, wines, or malt liquors, otherwise than as herein- 
 after provided, in quantities of not less than five wine 
 gallons at the same time, shall be regarded as a wholesale 
 liquor dealer. * * * * Retail dealers in malt liquors 
 shall pay twenty dollars. Every person who sells, or 
 offers for sale, malt liquors in less quantities than five gal- 
 lons at one time, but who does not deal in spirituous 
 liquors, shall be regarded as a retail dealer in malt liquors- 
 Wholesale dealers in malt liquors shall pay fifty dollars. 
 Every person who sells, or offers for sale, malt liquors in 
 quantities of not less than five gallons at one time, but 
 who does not deal in spirituous liquors at wholesale, shall 
 be regarded as a wholesale dealer in malt liquors. 
 »**** ***** 
 
 Sec. 14 Amends sections 3362 and 3377 of the Revised 
 Statutes, supra. 
 
 Cigars and Cigarettes— how to be packed. 
 
 Sec. 16. Amended section 3392 of the Revised Statutes* 
 which section is further amended by section 32, Act Octo- 
 ber I, 1890, q. V. 
 
 Sec. 23. That whenever in any of the foregoing sections 
 of this act the Revised Statutes are referred to, it shall be 
 held to mean the "edition of eighteen hundred and seventy- 
 eight." 
 
 ACT OF MARCH 3, 1879. 
 
 (U.S. statutes, Vol. 20, page 360.) 
 
 An Act making Appropriation for the service of the Post Office 
 Department for the fiscal year ending June thirtieth, eighteen 
 hundred and eighty, and for other purposes. 
 
 Printed matter and books imported by Mail. 
 
 Sec. 17, * * * Printed matter other than books 
 received in the mails from foreign countries under the 
 provisions of postal treaties or conventions shall be free 
 of customs duty, and books which are admitted to the 
 international mails exchanged under the provisions of the 
 Universal Postal Union Convention may, when subject to 
 
140 ACT OF MARCH 3, 1879— IMPORTS BY MAIL 
 
 customs duty, be delivered to addresses in the United 
 States under such regulations for the collection of duties 
 as may be agreed upon by the Secretary of the Treasury 
 and Postmaster General. (See §4, Act June 10, 1890 and 
 §§TO and II, Act August 28, i8g4, post.) 
 
 Sec. 18. That the term "circular" is defined to be a 
 printed letter, which, according to internal evidence, is 
 being sent in identical terms to several persons. A cir- 
 cular shall not lose its character as such, when the date 
 and the name of the addressed and of the sender shall be 
 written therein, nor by the correction of mere typo- 
 graphical errors in writing. 
 
 Sec. 19. That ^^ printed matter" within the intendment 
 of this act is defined to be the reproduction upon paper, 
 by any process except that of handwriting, of anj^ words, 
 letters, characters, figures, or images, or of any combi- 
 nation thereof, not having the character of an actual and 
 personal correspondence. 
 
 1. The importation of dutiable merchandise by mail is 
 PROHIBITED and subjects the goods to seizure. Where the viola- 
 tion is not willful and the amount of duty does not exceed $25, the 
 articles may be released, for the first offense, upon payment of a 
 "fine" equal to the duty (T. D. 12270, 14873, 15549, section 5293, 
 Revised Statutes, supra, Von Coltzhausen vs. Nazro, 107 U. S., 215; 
 G. A. 2761), for any subsequent offense a fine will be imposed 
 equal to the appraised value of the merchandise (Art. 305, Reg. 
 1892). In the case of printed matter where the duty does not 
 amount to fifty cents, the duty may be remitted (T. D. 12083). 
 Importations from countries having special packet-post treaties 
 are not subject to seizure (T. D, 12053, note 2, post). Where the 
 importer is dissatisfied with the action of the collector he should 
 apply to the Secretary of the Treasury, under section 5293, supra, 
 who alone has power to remit the penalty or forfeiture (Von Coltz- 
 hausen vs. Nazro, supra). The Board of General Appraisers has 
 no jurisdiction (G. A. 2761). 
 
 All importations valued at over $100 are subject to the provisions 
 of section 4, Act June 10, 1890, post (T. D. 13531). 
 
 '^ Any lottery ticket or any advertisement of any lottery," are 
 prohibited from importation by section 10, Act August 28, 1894, 
 post. Lottery matter of any kind, foreign or domestic, are subject 
 to seizure and must be forwarded to dead letter office for destruc- 
 tion (T. D. 12047, 14880, 15046). 
 
 Any books entitled to free entry may be imported by mail (T. D. 
 11819, 11936), but any obscene book, in whatever language printed, 
 is absolutely prohibited from importation by mail or otherwise, 
 under penalty (T. D. 9039). See sections 10, 11, Act August 28, 
 1894, /o.y/.) 
 
 2. Regulations under packet-post treaties: For Barbadoes 
 and The Bahamas (T. D. 8641), British Guiana (T. D. 12417), 
 Canada (T. D. 8726, 11912), Republic of Columbia (T. D. 9442), 
 Costa Rica (T. D. 10009), Honduras (T. D. 8791), Hawaii (T. D. 
 9270), Leeward Islands (T. D. 9368), Jamaica (T. D. 8512), Mexico 
 (T. D. 8977), Republic of Salvador (T. D. 9463), Windward Islands 
 (T. D. 12507). 
 
ACT OF JUNE 10, 1880.^ 
 
 (U. S. statutes, Vol. 31, page 173.) 
 
 An Act to amend the statutes in relation to immediate transpor- 
 tation of dutiable goods and for other purposes. 
 
 Ports from which dutiable merchandise may be transported 
 without appraisement. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congress assembled, 
 That when any merchandise, other than explosive articles, 
 and articles in bulk not provided for in section fourf of this 
 act, imported at the ports of New York, Philadelphia, 
 Boston, Baltimore, Portland, and Bath, in Maine, Chicago, 
 Port Huron, Detroit, New Orleans, Norfolk, Charleston, Sa- 
 vannah, Mobile, Galveston, Pensacola, Florida, Cleveland, 
 Toledo, and San Francisco, shall appear by the invoice or 
 bill of lading and manifest of the importing vessel to be 
 consigned to and destined for either of the ports specified 
 in the seventh section of this act, the collector at the port 
 of arrival shall allow the said merchandise to be shipped 
 immediately after the entry prescribed in section two of 
 this act has been made. 
 
 1. Additional ports having had the privilege of this act conferred 
 upon them by subsequent legislation, a list of the same will be 
 found in the Appendix. 
 
 2. Free goods are also entitled to the privileges of this act. The 
 bond must be for double the total value of the invoice. This 
 applies also whenever the invoice contains both free and dutiable 
 goods (T. D. 1 1897). 
 
 3. Gunpowder, detonators, matches, or any dangerous or explo- 
 sive substances cannot be transported in bond (T. D. 5912, 13082, 
 13107). 
 
 4. Percussion caps used for sporting purposes only, are not ex- 
 plosive articles, and not included in the list of explosives, and 
 may be forwarded in bond (T. D. 9564). See also section 2962, 
 Revised Statutes, and notes, supra. 
 
 5. Sugars to be sampled at original port of entry (T. D. 11289). 
 
 6. The requirements of section 5, Act August 28, 1894 {post), 
 relative to marking, branding, and stamping not to be enforced at 
 the exterior port (T. D. 11906). 
 
 Special Regulations, T. D. 13750, 11289. 
 
 *This act amended by Act February 23, 1887, which will be 
 found immediately following section 11 of this act. 
 
 f The word "four" changed to " five " by Act June 14, 1880, U. S. 
 Statutes, 1879-80, page 198. 
 
 141 
 
142 ACT OF JUNE 10, 1880. 
 
 Entry of the merchandise. 
 
 Sec. 2. That the collector at the port of first arrival shall 
 retain in his office a permanent record of such merchandise 
 so to be forwarded to the port of destination, and such 
 record shall consist of a copy of the invoice and an entry 
 whereon the duties shall be estimated as closely as possible 
 on the merchandise so shipped, but no oaths shall be 
 required on the said entry. Such merchandise shall not 
 be subject to appraisement and liquidation of duties at the 
 port of first arrival, but shall undergo such examination as 
 the Secretary of the Treasury shall deem necessary to 
 verify the invoice; and the same examination and appraise- 
 ment thereof shall be required and had at the port of des- 
 tination as would have been required at the port of first 
 arrival if such merchandise had been entered for con- 
 sumption or warehouse at such port. 
 
 1. Entry at the first port of arrival must be made by the 
 owner, agent or consignee (T. D. 4775, 7934, 8807, 9558, 9237, 9885, 
 10205, 10310. 11134, 10636, 10976, 11259, 13454, section i. Act June 10, 
 1890). In the absence of consular invoice entry may be made owpro- 
 
 fornia invoice (T. D. 9742) and without bond where the value does 
 not exceed $100 (T. D. 10293). Entry by proforina invoice at the 
 first port is not binding (G. A. 968), but similar entry at port of 
 delivery is binding, although a consular invoice may subsequently 
 show a lower valuation (T. D. 10034). 
 
 2. Entry at the port of delivery (interior port) must be made 
 under all the requirements of an original port (T. D. 10636), and 
 the collector at the interior port will decide all questions as to the 
 proper consignee at his port (T. D. 4379, 7905, 8023, 10310, 10426, 
 10636, 10976, 11259, 11506, 13454), where the ocean bill of lading 
 does not declare either originally or by indorsement the consignee 
 at interior ports, but the bill of lading and entry are conjoined as 
 a unit, and the entry discloses the consignee, duly signed by the 
 consignee at the first port, it may be accepted the same as an 
 indorsement on the bill of lading (T. D. 13088, 13453, 13454, 13455). 
 As to report of entries to Department, see T. D. 15357. 
 
 3. Entries — general provisions relating to — Cannot include 
 different consignments for different ultimate consignees, although 
 imported by same vessel, and for same destination (T. D. 12174, 
 13728); cannot be made for further transportation under this act, 
 but after entry for warehouse, goods may be withdrawn for trans- 
 portation in bond (T. D. 9724); cannot be made for portion of im- 
 portation for "I. T." and portion for consumption (T. D. 7552, 
 12174), nor for portion, leaving balance as unclaimed (T. D. 7584). 
 May be made at first port for consumption or warehouse, if im- 
 porter prefers (Reg. 1892, Art. 421), and at filial port under any 
 form allowed for direct importations (T. D. 10583, 11917); may be 
 made for portion of invoice in case of short shipment or delay in 
 transportation (T. D. 12157); may be made iox packed packages 
 under this act (T. D. 10850, Act March i, 1876, supra). 
 
 After the expiration of twenty-four hours after the notice from 
 the transportation company, of the arrival of the goods, the col- 
 lector should issue a general order and take possession of the 
 merchandise, without regard to the cause which prevented the 
 importers from making entry in due time (T. D. 9485, 10273). 
 
 Collectors and other customs officers cannot act as agents for 
 importers. Entries must be made where the merchandise arrives 
 by the owner, agent, or consignee (T. D. 10036). 
 
IMMEDIATE TRANSPORTATION. 143 
 
 4. Allowances. — Claims for short shipment or deficiency must 
 be made at tho^ final port (T . D. 14004, section 2921, Revised Stat- 
 utes, supra). No allowance is made for goods lost or stolen 
 in course of transportation (T. D. 8296, 9333, 14534), but allowance 
 is made for loss or injury ** by accidental fire or other casualty " 
 (section 2984, Revised Statutes, supra). Abando7iment for damage 
 on the voyage of importation may be made within ten days after 
 entry at th^ final port (T. D. 1351, 2339, 5911, 11113, section 23, Act 
 June 10, 1890, post). 
 
 5. Lien for freight on merchandise entered under this act 
 must be filed at the final port of entry (T. D. 5353, 14093, 15066), 
 and the lien may be for either ocean or land transportation, or 
 both (T. D. 14093, 14472, section 2981, Revised Statutes, supra). 
 Notice of intention to file a lien for freight at the interior port may 
 be given to the collector at the exterior port, who shall thereupon 
 notify the collector at the interior port (T. D. 15091). 
 
 6. The period for bonded immedate transportation goods in 
 warehouse runs from date of importation at port of first arrival 
 (Seeberger vs. Schweyer, 153 U. S., 609, cited in T. D. 14986, sec. 20, 
 Act June 10, 1890). 
 
 Special Regulations, T. D. 12777, 14212, 14483. 
 
 Transportation by designated Common Carriers. 
 
 Sec. 3. That such merchandise shall be delivered to 
 and transported by common carriers, to be designated for 
 this purpose by the Secretary of the Treasury, and to and 
 by none others; and such carriers shall be responsible to 
 the United States as common carriers for the safe delivery 
 of such merchandise to the collector at the port of its des- 
 tination; and before any such carriers shall be permitted 
 to receive and transport any such merchandise, they shall 
 become bound to the United States in bonds of such form and 
 amount, and with such conditions, not inconsistent with 
 law% and such security as the Secretary of the Treasury 
 shall require. 
 
 1. Common carriers bonded under this act are liable for any 
 delay in transporting and making prompt report and safe delivery 
 of all merchandise (T. D. 7238). 
 
 2. Certificates of delivery of immediate transportation of goods 
 at port of destination may be given either after the goods have 
 been entered, or after they have been taken possession of by the 
 customs officer under general order (T. D. 5570, note 3 to section 2). 
 
 3. The transportation bond cannot be cancelled by reason of 
 goods being lost in transitu until after conclusive proof of abso- 
 lute loss has been furnished (T. D. 6A4). 
 
 Special Regulations, T. D. 13931, 14212, 14425. 
 
 Inyoices in qnadruplicate required— how to be used for entry. 
 
 Sec. 4. That sections 2853* and 2855 of the Revised 
 Statutes of the United States be, and the same are hereby, 
 so amended as to require that all invoices of merchandise 
 
 * Section 2853, R. S., repealed by section 29, Act June 10, 1890, 
 post. Section 2 of that act provides for quadruplicate invoices. 
 
144 ACT OF JUNE 10, 1880. 
 
 imported from any foreign country and intended to be 
 transported without appraisement to any of the ports men- 
 tioned in the seventh section of this act, shall be made in 
 quadruplicate; and that the consul, vice consul, or com- 
 mercial agent, to whom the same shall be produced, shall 
 certif}^ each of said quadruplicates under his hand and 
 official seal in the manner required by section 2855 of the 
 Revised Statutes, and shall then deliver to the person pro- 
 ducing the same two of the quadruplicates, one to be used 
 in making entry at the port of first arrival of the merchan- 
 dise in the United States, and one to be used in making 
 entry at the port of destination, file another in his office, 
 there to be carefully preserved and as soon as practicable 
 transmit the remaining one to the collector or surveyor of 
 the port of final destination of the merchandise: Provided, 
 however^ That no additional fee shall be collected on 
 account of any service performed under the requirements 
 of this section. 
 
 For consular regulations relating to quadruplicate invoices, see 
 T. D. 10302. 
 
 Methods of Transportation. 
 
 Sec. 5. Amended by Act February 23, 1887, to read as 
 follows: That merchandise transported under the provi- 
 sions of this act shall be conveyed in cars, vessels, or 
 vehicles securely fastened with locks or seals, under the 
 exclusive control of the officers of the customs ; and mer- 
 chandise may also be transported under the provisions of 
 this act by express companies on passenger- trains, in safes, 
 '^pouches," and trunks, which shall be of such size, char- 
 acter, and description and secured in such manner as shall 
 be from time to time prescribed by the Secretar}^ ; and in 
 cases where merchandise shall be imported in boxes or 
 packages too large to be included within the safes, trunks, 
 or ''pouches" as prescribed, such merchandise may be 
 transported under the provisions of this act by such ex- 
 press companies, '' corded and sealed," in such manner as 
 shall from time to time be prescribed by the Secretary of 
 the Treasury; and "passengers" baggage and effects ar- 
 riving at any of the ports specified in section one of this 
 act, which shall appear by the manifest of the importing 
 vessel, or other satisfactory evidence, to be destined to 
 any of the ports specified in the seventh section, may also 
 be transported by express companies under the provisions 
 of this act to any of the ports specified in the seventh sec- 
 tion thereof, in such manner and under such rules and 
 regulations as the Secretary of the Treasury may prescribe; 
 and merchandise such as pig-iron, Spiegel iron, scrap-iion, 
 iron-ore, railroad-iron, and similar articles commonly trans- 
 ported upon platform or flat cars may be transported under 
 
IMMEDIATE TRANSPORTATION. 145 
 
 the provisions of this act upon such platform or flat cars; and 
 the weight of such merchandise so transported shall be 
 ascertained in all cases before shipment, and ordinary rail- 
 road seals [scales] may be used for such purposes; and in- 
 spectors shall be stationed at proper points along the des- 
 ignated routes, or upon any car, vessel, vehicle, or train, 
 at the discretion of the Secretary of the Treasury, and at 
 the expense of the companies, respectively. Such mer- 
 chandise shall not be unladen or transshipped between the 
 ports of first arrival and final destination, unless authorized 
 by the regulations of the Secretary of the Treasury in cases 
 which may arise from a difference in the gauge of railroads, 
 or "where the route is bonded for both land and water 
 carriage," or from accidents, or from legal intervention, or 
 when, by reason of the length of the route, the cars, after 
 due inspection by customs officers, shall be considered 
 unsafe or unsuitable to proceed further, or from low water, 
 ice, or other unavoidable obstruction to navigation ; and 
 in no case shall there be permitted any breaking of the 
 original packages of such merchandise. 
 
 Blocks of marble entitled to the privilege of this aet (T. D. 
 12170), but bottles in bulk are excluded (T. D. 7988, 8001). 
 
 Direct transfer from importing vessel. 
 
 Sec. 6. Amended by Act July 2, 1884, to read as fol- 
 lo'ws: That merchandise so destined for immediate trans- 
 portation shall be transferred, under proper supervision, 
 directly from the importing vessel to the car^ vessel, or 
 vehicle specified in the entry provided for in section two 
 of this act. 
 
 Ports to wliicli merchandise may he transported. 
 
 Sec. 7. That the privilege of immediate transportation 
 shall extend to the ports of New York and Buffalo, in New 
 York; Burlington, in Yermont; Boston, in Massachusetts; 
 Providence and Newport, in Rhode Island; New Haven, 
 Middletown and Hartford, in Connecticut; Philadelphia 
 and Pittsburg, in Pennsylvania; Baltimore, Crisfield and 
 Annapolis, in Maryland; Wilmington and Seaford, in Dela- 
 ware; Salem, Massachusetts; Georgetown in the District 
 of Columbia; Norfolk, Petersburg and Richmond, in Yir- 
 ginia; Wilmington and Newbern, in North Carolina; 
 Charleston and Port Royal, in South Carolina; Savannah 
 and Brunswick, in Georgia; New Orleans, in Louisiana; 
 Portland and Bath, in Maine; Portsmouth, in New Hamp- 
 shire; Chicago, Cairo, Alton and Quincy, in Illinois; 
 Detroit. Port Huron and Grand Haven, in Michigan; Saint 
 Louis, Kansas City and Saint Joseph, in Missouri; Saint 
 Paul, in Minnesota; Cincinnati, Cleveland and Toledo, in 
 
146 ACT JUNE 10, 1880. 
 
 Ohio; Milwaukee and Lacrosse, in Wisconsin; Louisville, 
 in Kentucky; San Francisco, San Diego and Wilmington, 
 in California; Portland, in Oregon; Memphis, Nashville 
 and Knoxville, in Tennessee; Mobile, in Alabama; and 
 Evansville, in Indiana; and Galveston, Houston, Browns- 
 ville, Corpus Christi, and Indianola, in Texas; Omaha, in 
 Nebraska; Dubuque, Burlington, and Keokuk, in Iowa; 
 Leavenworth, in Kansas; Tampa Bay, Fernandina, Jack- 
 sonville, Cedar Keys. K,ey West, and Apalachicola, in 
 Florida: Provided^ That the privilege of transportation 
 herein conferred shall not extend to any place at which 
 there are not the necessary officers for the appraisement 
 of merchandise and the collection of duties 
 
 1. Additional ports having had the privilege of this act con- 
 ferred upon them by subsequent legislation, a list of the same will 
 be found in the Appendix. 
 
 2. A bonded warehouse is not necessary at an interior port 
 designated under this section in order to entitle such port to 
 the benefit of the act (T. D. 9218). 
 
 Repeal provisions. 
 
 Sec. 8. That sections twenty-nine hundred and ninety, 
 twenty-nine hundred and ninety-one, twenty-nine hundred 
 and ninety-two, twenty-nine hundred, and ninety-three, 
 twenty-nine hundred and ninety-four, twenty-nine hundred 
 and ninety-five, twenty-nine hundred and ninety-six and 
 twenty-nine hundred and ninety-seven of the Revised 
 Statutes be and the same are hereby repealed. 
 
 Limitation on time of shipment. 
 
 Sec. 9. That no merchandise shall be shipped under the 
 provisions of this act after such merchandise shall have 
 been landed ten days from the importing vessel, and mer- 
 chandise not entered within such time shall be sent to a 
 bonded warehouse by the collector as unclaimed, and held 
 until regularly entered and appraised. 
 
 The merchandise tnust be actually shipped within the ten days, 
 and, if carried to the warehouse, cannot remain there longer than 
 ten days from the landing and be afterwards forwarded under the 
 act (T. D. 5555), Sundays and holidays are included in counting 
 the ten days' limitation (T. D. 9815). 
 
 Lien for Freight on imported goods. 
 
 Sec. 10. See section 2981 of the Revised Statutes, supra, 
 as amended by this section 
 
 Time Act to take effect. 
 
 Se:c. 11. That this act shall take effect and be in force 
 from and after the first day of July, anno Domini eighteen 
 hundred and eighty. 
 
IMMEDIATE TRANSPORTATION. 147 
 
 Ameiidni«nt. 
 
 The above Act of June lo, t88o, amended by the Act of 
 February 23, 1887, as follows: 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, 
 That the provisions of the act entitled *'An act to amend: 
 the statutes in relation to the immediate transportation of 
 dutiable goods, and for other purposes," approved June 
 tenth, eighteen hundred and eighty, be, and the same are 
 hereby, so amended as to allow merchandise liable to spe- 
 cific rates of duty only to be entered for immediate trans- 
 portation without appraisement to any of the ports men- 
 tioned in the seventh section of said act, although the 
 same may not appear by the invoice, bill of lading, or 
 manifest of the importing vessel to be consigned to or 
 destined for either of said ports, when the consignee at 
 the port of first arrival shall make written application 
 therefor to the collector, giving the name of the person at 
 the port or destination to whom he desires the merchandise 
 to be consigned; and whenever such application and entry 
 shall be made, the original invoice presented by the con- 
 signee at the port of first arrival shall be forwarded, with 
 a copy of the transportation entry, to the col[l]ector at the 
 port of destination; and a copy of such invoice shall be 
 retained on file at the port of first arrival. The original 
 invoice so forwarded shall be treated as the only invoice 
 of the merchandise upon which entry shall be made at the 
 port of destination, and the person making such entry shall 
 be held responsible for the statements contained therein in 
 the same manner as if the merchandise had been originally 
 consigned to him: Provided, however, That the privileges 
 herein conferred shall not extend to any merchandise the 
 duties upon which, or any portion thereof, depend upon 
 the value of such merchandise: And provided further. That 
 such privilege shall be granted only in cases where no part 
 of the merchandise shall have been landed prior to entry 
 for immediate transportation as aforesaid. 
 
ACT OF FEBRUARY 8, 1881. 
 
 (U. S. statutes, Vol. 31, page 321.) 
 
 An Act to amend the law relative to the seizure and forfeiture 
 of vessels for breach of the revenue laws. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, 
 That no vessel used by any person or corporation, as 
 common carriers, in the transaction of their business as 
 such common carriers, shall be subject to seizure or for- 
 feiture by force of the provisions of title thirty-four of the 
 Revised Statutes of the United States unless it shall appear 
 that the owner or master of such vessel, at the time of the 
 alleged illegal act, was a consenting party or privy thereto. 
 
 ACT OF AUGUST 1, 1882. 
 
 (U. S. statutes. Vol. 23, page 181.) 
 
 An Act to amend the statutes in relation to copyright. 
 
 Designs for Molded Decoratiye Articles, Tiles, Plaques, or 
 Articles of Pottery or metal, Copyrighted. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, 
 That manufacturers of designs for molded decorative 
 articles, tiles, plaques, or articles of pottery or metal sub- 
 ject to copyright may put the copyright mark prescribed 
 by section 4962 of the Revised Statutes, and acts additional 
 thereto, upon the back or bottom of such articles, or in 
 such other place upon them as it has heretofore been usual 
 for manufacturers of such articles to employ for the placing 
 of manufacturers, merchants, and trade-marks thereon. 
 {See §1, Act June 18, 1874, supra, and Act March 3, 1891, 
 post,) 
 
 148 
 
ACT OF JANUARY 9, 1883. 
 
 (U. S. statutes, Vol.22, page 403.) 
 
 An Act to permit grain brought by Canadian farmers to be ground 
 at mills in the United States adjacent to Canadian territory 
 under such rules and regulations as may be prescribed by the 
 Treasury Department. 
 
 Grain brought by Canadian Farmers to be ground by mills 
 in the United States, not liable to Duty. 
 
 Be it enacted by the Seriate and House of Representatives 
 of the United States of A^nerica in Congress assembled, 
 That grain brought into the United States in wagons or 
 other ordinary road vehicles by farmers residing in the 
 Dominion of Canada, to be ground by mills owned by citi- 
 zens of the United States, shall not be deemed to be im- 
 ported, or liable to import duties : Provided, That such 
 grain shall be brought into the United States under such 
 regulations as the Treasury Department may prescribe to 
 prevent fraud and evasion, and shall be returned as in like 
 manner provided by such regulations : And provided, 
 further. That entry shall be made of and duties paid upon 
 all such grain as shall be taken or received by mill-owners 
 as tolls for such grinding, under like regulations provided 
 by the Treasury Department. 
 
 For regulations see T. D. 5546, 5591. 
 
 The Act cannot be extended to grain from Mexico (T. D. 10985). 
 
 ACT OF MARCH 2, 1883. 
 
 (U. S. statutes, Vol. 22, page 451.) 
 
 An Act to prevent the importation of adulterated and 
 spurious teas. 
 
 Importation of Adulterated Teas Prohibited. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, 
 That from and after the passage of this act it shall be un- 
 lawful for any person or persons or corporations to import 
 or bring into the Unitea States any merchandise for sale as 
 
 149 
 
150 ACT OF MARCH 2, 1883. 
 
 tea, adulterated with spurious leaf or with exhausted leaves, 
 or which contains so great an admixture of chemicals or 
 other deleterious substances as to make it unfit for use ; 
 and the importation of all such merchandise is hereby pro- 
 hibited. (See §6.) 
 
 Inspection of Teas— Examination as to pnrity. 
 
 Sec. 2. That on making entry at the custom house of 
 all tea or merchandise described as tea imported into the 
 United States, the importer or consignee shall give a bond 
 to the collector of the port that such merchandise shall 
 not be removed from warehouse until released by the 
 custom house authorities, who shall examine it with refer- 
 ence to its purity and fitness for consumption; and that for 
 the purpose of such examination samples of each line in 
 every invoice shall be submitted by the importer or con- 
 signee to the examiner, with his written statement that 
 such samples represent the true quality of each and every 
 part of the invoice, and accord with the specification 
 therein contained; and in case the examiner has reason to 
 believe that such samples do not represent the true quality 
 of the invoice, he shall make such further examination of 
 the tea represented by the invoice, or any part thereof, as 
 shall be necessary; Provided, That such further exami- 
 nation of such tea shall be made within three days after 
 entry thereof has been made at the custom house; And 
 provided further, That the bond above required shall also 
 be conditioned for the payment of all custom house charges 
 which may attach to such merchandise prior to its being 
 released or destroyed (as the case may be) under the pro- 
 visions of this act. 
 
 1. The inspection of tea cnnnot be made upon "overland" 
 canister samples sent in advance of the shipment. The inspection 
 must be made upon the samples drawn from the packages in 
 banded warehouse after importation (T. D. 7036). 
 
 2. Tea may be entered for immediate transportation without 
 appraisement or for warehouse and immediate transportation, 
 and shipped to the port of final destination under the usual regu- 
 lations, and the examination will be made at the port of destina- 
 tion (T. D. 6246). 
 
 3. Notice of lien for freight on teas must be filed before the 
 delivery of the teas to the importer under the bond for their 
 storage for the purpose of inspection (T. D. 5703). 
 
 Re-inspection of Teas— when to be made. 
 
 Sec. 3. That if, after an examination, as provided in 
 section 2, the tea is found by the examiner not to come 
 within the prohibition of this act, a permit shall at once 
 be granted to the importer or consignee declaring the tea 
 free from control of the custom authorities; but if on 
 examination such tea, or merchandise described as tea, is 
 found, in the opinion of the examiner, to come within the 
 prohibitions of this act, the importer or consignee shall be 
 
INSPECTION OF TEAS. 151 
 
 immediately notified, and the tea, or merchandise described 
 as tea, so returned, shall not be released by the custom-' 
 house, unless on a re-examination called for by the im- 
 porter or consignee, the return of the examiner shall be 
 found erroneous: Provided, That should a portion of the 
 invoice be passed by the examiner, a permit shall be 
 granted for that portion, and the remainder held for further 
 examination, as provided in section four. 
 
 Arbitration— Exportation or destruction of rejected teas. 
 
 Sec. 4. That in case of any dispute between the im- 
 porter or consignee and the examiner, the matter in dispute 
 shall be referred for arbitration to a committee of three 
 experts, one to be appointed by the collector, one by the 
 importer, and the two to choose a third, and their decision 
 shall be final; and if upon such final re-examination, the 
 tea shall be found to come within the prohibitions of this 
 act, the importer or consignee shall give a bond, with 
 securities satisfactory to the collector to export said tea, or 
 merchandise described as tea, out of the limits of the 
 United States, within a period of six months after such 
 final re-examination; but if the same shall not have been 
 exported within the time specified, the collector, at the 
 expiration of that time, shall cause the same to be 
 destroyed. 
 
 T. After tea has been rejected by the committee of arbitrators, 
 no relief can be granted. The tea must be exported within the 
 stipulated time or be destroyed (T. D. 6685, 12290). 
 
 2. The prohibition extends to tea for private use of the importer 
 (T. D. 6854). 
 
 3. Condemned tea may be withdrawn for transportation and 
 immediate exportation (T. D. 15600). 
 
 By whom examination shall he made. 
 
 Sec. 5. That the examination and appraisement herein 
 provided for shall be made by duly qualified appraiser of 
 the port at which said tea is entered, and when entered at 
 ports where there are no appraisers, such examination and 
 appraisement shall be made by the revenue officers to whom 
 is committed the collection of duties, unless the Secretary 
 of the Treasury shall otherwise direct. 
 
 Exhausted leaves defined . 
 
 Sec. 6. That leaves to which the term "exhausted'^ is 
 applied in this act shall mean and include any tea which 
 has been deprived of its proper quality, strength, or virtue 
 by steeping, infusion, decoction, or other means. 
 
 Sec. 7. Expired by limitation. 
 
 Sec. 8. That the Secretary of the Treasury shall have 
 the power to enforce the provisions of this act by appro- 
 priate regulations. 
 
TARIFF ACT OF MARCH 3, 1883. 
 
 (U. S. statutes, Vol. 32, page 488.) 
 
 An Act to reduce internal revenue taxation, and for other 
 purposes. 
 
 Secs. 1, 2, AND 3, relating to Special Internal Revenue 
 Taxes, superseded by Sec. 26, et seq. of Act of October i, 
 C890, post. 
 
 Internal Rerenue Tax on Cigars and Cigarettes. 
 
 Sec. 4. * * * On cigars of all description, made of 
 tobacco or any substitute therefor, three dollars per thou- 
 sand; on cigarettes weighing not more than three pounds 
 per thousand, fifty cents per thousand; on cigarettes weigh- 
 ing more than three pounds per thousand, three dollars per 
 thousand. * * ♦ 
 
 Remainder of Act superseded by Act of October i, 1890. 
 
 ACT OF JUNE 26, 1884.— ^'SHIPPING ACT." 
 
 (U. S. statutes. Vol. 23, page 53.) 
 
 An Act to remove certain burdens on the American merchant 
 marine and encourage the American foreign carrying trade, 
 and for other purposes. 
 
 Withdrawal free of duly of supplies for vessels of the U. S. 
 
 Sec. 16. All articles of foreign production needed, and 
 actually withdrawn from bonded warehouses, for supplies 
 not including equipment of vessels of the United States 
 engaged in the foreign trade, including the trade between 
 the Atlantic and Pacific ports of the United States, may 
 be so withdrawn free of duty, under such regulations as 
 the Secretary of the Treasury may prescribe. {For other 
 
 152 
 
ACT OF JUNE 26, 1884— ^'SHIPPING ACT." 153 
 
 drawback provisions relating to vessels see §§io and 15, Act 
 yune 19, 1886; §§7 and 22, Act August 28, 1894; and 
 title '^vessels'' in the Schedule of Duties.^ 
 
 1. Merchandise which has remained in warehouse more than 
 three years from the date of importation, cannot be withdrawn as 
 supplies without payment of duty (T. D. 8822). 
 
 2. Wash basins, soap dishes, table and bed linen, table ware, 
 furniture, carpets, etc., are classed as articles of equipment, and 
 excluded from the benefits of this section (T. D. 9776, 9787). 
 
 3. Manilla rope for repair of rigging, etc., while on the voyage, 
 held to be equipment and not entitled to rebate under this sec- 
 tion, but see Sec. 8, Act Aug. 28, iSg4, post (T. D. 6457, 7242 and 
 7289). 
 
 4. Paint taken on the voyage for use on the vessel is considered 
 part of her supplies and entitled to rebate (T. D. 7199), and salt 
 for use on a voyage in preservation of vessels' timbers (T. D. 6520). 
 
 5. Where free withdrawal has been denied, the owner, master, 
 or consignee of the vessel may file protest within ten days after 
 payment of the duties, and within thirty days after such payment 
 appeal to the Secretary of the Treasury, to whom the protest 
 should be forwarded (T. D. 15506). 
 
 Drawback on foreign materials used in building yessels for 
 Foreign account. 
 
 Sec. 17. When a vessel is built in the United States for 
 foreign account, wholly or partly of foreign materials on 
 which import duties have been paid, there shall be allowed 
 on such vessel, when exported, a drawback equal in 
 amount to the duty paid on such materials, to be ascer- 
 tained under such regulations as may be prescribed by the 
 Secretary of the Treasury. Ten per centum of the amount 
 of such drawback so allowed shall, however, be retained 
 for the use of the United States by the collector paying 
 the same. {See §7, Act August 28, iSg4, post.) 
 
 1. This section is not repealed or superseded by section 22, Act 
 August 28, 1894, and the ten per cent, retention is valid under this 
 section (T. D. 11725), but see T. D. 15559. 
 
 2. A small vessel built in the United States for foreign account 
 and exported on board of another vessel would be entitled to the 
 benefits of this section T. D. 9916. 
 
 For regulations and forms, see T. D. 12470, 15560, 15611, 15613. 
 
 Amending Section 2966 Revised Statutes. 
 
 Sec. 24. That section 2966 of the Revised Statutes be 
 amended by striking out the words ' ' propelled in whole or 
 in part by steam;" so that said section as amended shall 
 read as follows: 
 
 When merchandise shall be imported into any port of 
 the United States from any foreign country in vessels, and 
 it shall appear by the bills of lading that the merchandise 
 so imported is to be delivered immediately after the entry 
 of the vessel, the collector of such port may take possession 
 of such merchandise and deposit the same in bonded ware- 
 
154 ACT OF JUNE 26, 1884— ^'SHIPPING ACT/' 
 
 house; and when it does not appear by the bills of lading 
 that the merchandise so imported is to be immediately 
 delivered, the collector of the customs may take possession 
 of the same and deposit it in bonded warehouse, at the 
 request of the owner, master, or consignee of the vessel, 
 on three days' notice to such collector after the entry of 
 the vessel. {See §2966 R. S., supra.) 
 
 Amending Section 2872 ReYised Statutes. 
 
 Sec. 25. That section 2872 of the Revised Statutes be 
 amended by adding thereto the following: 
 
 When the license to unload between the setting and 
 rising of the sun is granted to a sailing-vessel under this 
 section, a fixed, uniform, and reasonable compensation 
 may be allowed to the inspector or inspectors for service 
 between the setting and rising of the sun, under such 
 regulations as the Secretary of the Treasury may prescribe, 
 to be received by the collector from the master, owner, or 
 consignee of the vessel, and to be paid by him to the 
 inspector or inspectors. {See §2872 R. S., supra.) 
 
 Refund or remission of fines, &c., illegally assessed, upon 
 application to Secretary of Treasury within one year. 
 
 Sec. 26. That whenever any fine, penalty, forfeiture, 
 exaction, or charge arising under the laws relating to 
 vessels or seamen has been paid to any collector of customs 
 or consular officer, and application has been made within 
 one year from such payment for the refunding or remission 
 of the same, the Secretary of the Treasury, if on investi- 
 gation he finds that such fine, penalty, forfeiture, exaction, 
 or charge was illegally, improperly, or excessively im- 
 posed, shall have the power, either before or after the same 
 has been covered into the Treasury to refund so much of 
 such fine, penalty, forfeiture, exaction, or charge as he 
 may think proper, from any moneys in the Treasury not 
 otherwise .appropriated. {See §§5293, 5294 R. S., supra.) 
 
 1. Act June 10, 1890, Section 29, repeals sections 2931, 2932, 
 3012^ and 3013 of the Revised Statutes, but the Act makes no 
 provision for the repayment of a tonnage tax improperly or illegally 
 exacted. The refund of tonnage tax may be paid by the Secretary 
 of the Treasury under the provisions of this section if, on investi- 
 gation, he finds that the tax was " illegally, improperly or excess- 
 ively " imposed, and if the Commissioner of Navigation shall have 
 first decided that such tax was erroneously or illegally exacted 
 (T. D. 10284, with opinion of the U. S, Attorney-General, T. D. 
 13416). 
 
 2. The ''investigation'' to be made by the Secretary of the 
 Treasury as contemplated by the statute, is limited to cases of 
 fines, penalties, etc., exacted by, and directly paid to, the customs 
 and consular officers themselves, without the intervention of a 
 Court. But where the imposition of the fines or penalty is by the 
 judgment of a Court of competent jurisdiction, the statute does 
 
ACT OF JUNE 19, 1886— ^'SHIPPING ACT." 155 
 
 not give the Secretary of the Treasury a power of remission 
 (T. D. 7198, with opinion of the U. S. Attorney-General). 
 
 3, The omission in this section to require a protest by the appli- 
 cant, as a foundation for the refunds therein mentioned, was 
 deliberate, and the section does not require that a protest shall 
 have accompanied the payment of the fine, etc., a refunding of 
 which is sought (T. D. 6721). 
 
 Amending Section 2776 Revised Statutes. 
 
 Sec. 29. That section 2776 of the Revised Statutes is 
 hereby amended by adding thereto the following: 
 
 Provided, That vessels arriving at a port of entry in the 
 United States, laden with coal, salt, railroad iron, and other 
 like articles in bulk, may proceed to places within that 
 collection district to be specially designated by the Secre- 
 tary of the Treasury, by general regulations or otherwise, 
 under the superintendence of customs officers, at the ex- 
 pense of the parties interested, for the purpose of unlading 
 cargoes of the character before mentioned. {See §2776 R. 
 S. , supra ^ and notes. ) 
 
 ACT OF JULY 2, 1884. 
 
 (From U. S. vStatutes, vol. 23. page 63.) 
 
 An Act to amend an act entitled " An Act to amend the statutes 
 in relation to immediate transportation of dutiable goods, and 
 for other purposes," approved June lo, 1880. 
 
 See Act June lo, 1880, §6, as amended, supra. 
 
 ACT OF JUNE 19, 1886—^^ SHIPPING ACT.'' 
 
 (U, S. statuses, vol. 24, pag-e 79.) 
 
 An Act to abolish certain fees for official services to American 
 vessels, and to amend the laws relating to shipping commis- 
 sioners, seamen, and owners of vessels, and for other purposes. 
 
 Drawback on Bituminous Coal for vessel's fuel. 
 
 Sec. 10. That the provision of Schedule N of ''An act 
 to reduce internal-revenue taxation, and for other pur- 
 poses/' approved March third, eighteen hundred and 
 
156 ACT OF JUNE 19, 1886. 
 
 eighty-three, allowing a drawback on imported bituminous 
 coal used for fuel on vessels propelled by steam, shall be 
 construed to apply only to vessels of the United States: 
 
 1. The provision for drawback construed by this act is held to 
 be repealed by the Act of October i, 1890, and accordingly no 
 drawback is allowed on coal imported under the latter act (T. D. 
 10378, opinion of the Attorney-General). 
 
 The provision of Schedule "N" (paragraph 417), Act of 
 March 3, 1883, allowing, as amended by this act, a drawback of 
 seventy-five cents a ton is not repealed by the provision in Schedule 
 N, paragraph 432, of the Act of October i, 1890, which merely 
 imposes a duty of seventy-five cents a ton on imported coal, but 
 the drawback, less one per cent, retention, is continued in force 
 by the proviso to section 25 of said Act (October i, 1890), relating 
 to drawbacks "allowed under existing law" (Allen vs. United 
 States, District Court, 52 Fed. Rep., 575, affirmed by Circuit Court 
 of Appeals; United States vs. Allen, 58 Fed. Rep., 864). But a writ 
 of certiorari was granted by the Supreme Court, and pending the 
 decision of the Supreme Court the ruling of T. D. 10378, supra^ 
 remains in force. But entries for such drawback may be accepted, 
 conditional upon such entries being considered null and void 
 should the decision of the Circuit Court of Appeals be reversed 
 by the Supreme Court (T. D. 14989, 14999, 15047, 15560). Act of 
 Aug. 28, 1894, post (par. 3i8>^), reduces the duty on bituminous 
 coal to 40 cts. per ton. 
 
 The following decisions are dependent upon the decision of the 
 Supreme Court, as stated above: 
 
 2. The drawback on bituminous coal is a specific sum of seventy- 
 five cents per ton, which is not subject to any retention for the use 
 of the United States (T. D. 5873). 
 
 3. Allowance of drawback cannot be made on coal not entered 
 or notified for export before the lading thereof on board the 
 exporting vessel (T. D. 6853). 
 
 4. Tug-boats and ferry-boats and local steamers, and lighters 
 propelled by steam, plying in the harbor, although not documented 
 as vessels of the United States, are entitled to the drawback on 
 bituminous coal (T. D. 6079, 6569). 
 
 5. The drawback cannot be allowed on coal furnished for the 
 use of revenue vessels (T. D. 7680), nor on coal used on pleasure 
 yachts (T. D. 7178). 
 
 For regulations, see T. D. 5752, 5812, 6853, 6955, 10812. 
 
 Tax on Tonnage. 
 
 Sec. 11. That section fourteen of "An act to remove 
 certain burdens on the American merchant marine and 
 encourage the American foreign carrying-trade, and for 
 other purposes," approved June twenty-sixth, eighteen 
 hundred and eighty-four, be amended so as to read as 
 follows: 
 
 Sec. 14. That in lieu of the tax on tonnage of thirty 
 cents per ton per annum imposed prior to July first, eigh- 
 teen hundred and eighty-four, a duty of three cents per 
 ton, not to exceed in the aggregate fifteen cents per ton in 
 any one year, is hereby imposed at each entry on all ves- 
 
"SHIPPING ACT." 157 
 
 sels which shall be entered in any port of the United States 
 from any foreign port, or place in North America, Central 
 America, the West India Islands, the Bahama Islands, the 
 Bermuda Islands, or the coast of South America bordering 
 on the Caribbean Sea, or the Sandwich Islands, or New- 
 foundland; and a duty of six cents per ton, not to exceed 
 thirty cents per ton per annum, is hereby imposed at each 
 entry upon all vessels which shall be entered in the United 
 States from any other foreign ports, not, however, to in- 
 clude vessels in distress or not engaged in trade: Provided^ 
 That the President of the United States shall suspend the 
 collection of so much of the duty herein imposed, on ves- 
 sels entered from any foreign port, as may be in excess of 
 the tonnage and light-house dues, or other equivalent tax 
 or taxes, imposed in said port on American vessels by the 
 Government of the foreign country in which such port is 
 situated, and shall, upon the passage of this act, and from 
 time to time thereafter as often as it may become necessary 
 by reason of changes in the laws of the foreign countries 
 above mentioned, indicate by proclamation the ports to 
 which such suspension shall apply, and the rate or rates of 
 tonnage-duty, if any, to be collected under such suspen- 
 sion : Provided, further, That such proclamation shall ex- 
 clude from the benefits of the suspension herein authorized 
 the vessels of any foreign country in whose ports the fees 
 or dues of any kind or nature imposed on vessels of the 
 United States, or the import or export duties on their car- 
 goes, are in excess of the fees, dues, or duties imposed on 
 the vessels of the country in which such port is situated, 
 or on the cargoes of such vessels; and sections forty-two 
 hundred and twenty-three and forty-two hundred and 
 twenty-four, and so much of section forty-two hundred and 
 nineteen of the Revised Statutes as conflicts with this sec- 
 tion, are hereby repealed. 
 
 See section 26 of the Act of June 26, 1884, and note No. i. 
 See T D. 14531, 14532, 14541, 14542, 1457 1, 14585, 14651, 14664, 
 14668, 14678, 15086, 15298, 15444. 
 
 Certain drawback proyisions extended to yessels in the 
 fisheries or whaling business. 
 
 Sec. 15. That the provisions of sections 2510 and 2511* 
 of the Revised Statutes, as the sections of Title -^^2) ^^^ 
 numbered in ^' An act to reduce internal revenue taxation 
 and for other purposes, '^ approved March 3, 1883, and the 
 provisions of section 16 of '* An act to remove certain bur- 
 dens on the American merchant marine, and encourage the 
 
 *Now sections 7 and 8, Act August 28, 1894, see notes under 
 said sections. 
 
158 ACT OF AUGUST 2, 1886. 
 
 American foreign carrying- trade, and for other purposes/' 
 approved June 26, 1884, shall apply to the construction, 
 equipment, repairs, and supplies of vessels of the United 
 States employed in the fisheries or in the whaling business, 
 in the same manner as to vessels of the United States en- 
 gaged in the foreign trade. 
 
 ACT OF AUGUST 2, 1886. 
 
 (U. S. statutes, vol. 24, page 209.) 
 
 An Act defining butter, also imposing a tax upon and regulating 
 the manufacture, safe, importation and exportation of oleo- 
 margarine. 
 
 Imported Oleomargarine — Internal Revenue Tax. 
 
 Sec. 10. That all oleomargarine imported from foreign 
 countries shall, in addition to any import duty imposed on 
 the same, pay an internal revenue tax of fifteen cents per 
 pound, such tax to be represented by coupon stamps as in 
 the case of oleomargarine manufactured in the United 
 States. The stamps shall be afiixed and canceled by the 
 owner or importer of the oleomargarine while it is in the 
 custody of the proper custom-house officers; and the oleo- 
 margarine shall not pass out of the custody of said officers 
 until the stamps have been so affixed and canceled, but 
 shall be put up in wooden packages, each containing not 
 less than ten pounds, as prescribed in this act for oleo- 
 margarine manufactured in the United States, before the 
 stamps are affixed; and the owner or importer of such 
 oleomargarine shall be liable to all the penal provisions of 
 this act prescribed for manufactures of oleomargarine 
 manufactured in the United States. Whenever it is neces- 
 sary to take any oleomargarine so imported to any place 
 other than the public stores of the United States for the 
 purpose of affixing and canceling such stamps, the col- 
 lector of customs of the port where such oleomargarine is 
 entered shall designate a bonded warehouse to which it 
 shall be taken, under the control of such customs officer 
 as such collector may direct; and every officer of customs 
 who permits any such oleomargarine to pass out of his 
 custody or control without compliance by the owner or 
 importer thereof with the provisions of this section relating 
 
ACTS OF FEBRUARY 23, 1887. 159 
 
 thereto, shall be guilty of a misdemeanor, and shall be 
 fined not less than one thousand dollars nor more than five 
 thousand dollars, and imprisoned not less than six months 
 nor more than three years. Every person who sells or 
 offers for sale any imported oleomargarine, or oleomar- 
 garine purporting or claimed to have been imported, not 
 put up in packages and stamped as provided by this act, 
 shall be fined not less than five hundred dollars nor more 
 than five thousand dollars, and be imprisoned not less than 
 six months nor more than two years. 
 
 1. Provision is made for the collection of an internal revenue 
 tax of 15 cts. per lb. in addition to the import duty imposed by 
 parag^raph 194, Act August 28, 1894, under the head of "Butter, 
 and substitutes therefor," 4 cts. per lb. 
 
 2. Section 3 imposes special annual tax. Retail dealers in oleo- 
 margarine, $48. Wholesale dealers, $480. Manufacturers, $600. 
 Manufacturers commencing business subsequent to 30th of June 
 in any year, I500. 
 
 ACT OF FEBRUARY 23, 1887. 
 
 (U. S. statutes, Vol. 24, page 411.) 
 
 An Act to amend section 5 of the act entitled " An Act to amend 
 the statutes in relation to immediate transportation of dutiable 
 goods, and for other purposes," approved June 10, 1880. 
 
 See section 5 of Act June 10, 1880, as amended, supra. 
 
 ACT OF FEBRUARY 23, 1887. 
 
 (U. S. statutes, Vol. 34, page 414.) 
 
 An Act to amend an act entitled "An Act to amend the statutes 
 in relation to the immediate transportation of dutiable goods, 
 and for other purposes," approved June lo, 1880. 
 
 See Act June lo, 1880, as amended, supra. 
 
CUSTOMS ADMINISTRATIVE ACT.* 
 
 Approved June io, 1890 — In eeeect August i, 1890, 
 
 (U. S. statutes, Vol.26, page 131.) 
 
 An Act to simplify the laws in relation to the collection of the 
 
 revenues. 
 
 Who deemed Consig'nee and Owner of imported merchandise. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America iti Congress assembled^ 
 That all merchandise imported into the United States shall, 
 for the purpose of this act, be deemed and held to be the 
 property of the person to whom the merchandise may be 
 consigned ; but the holder of any bill of lading consigned 
 to order and endorsed by the consignor shall be deemed 
 the consignee thereof; and in case of the abandonment of 
 any merchandise to the underwriters the latter may be 
 recognized as the consignee. {See §§2785, 2786, 2787, 
 3058, Revised Statutes, supra, and proviso in §29, of this Act.) 
 
 1. Bill of lading establishes right to make entry. 
 
 All merchandise must be consigned to a resident consignee of 
 the United States (T, D. 7481, 14019) and a bill of lading is neces- 
 sary to establish the right to make entry (T. D. 10150, 14194, 15602), 
 when a bill of lading, duly indorsed, is accepted by the col- 
 lector, he is protected as to any rival claims to ownership, (T. D. 
 7890, 8202) and is required to permit entry and withdrawal to any 
 person presenting the proper bill of lading, regardless of any 
 notice of claims against the goods by consignors (T. D. 14194). 
 
 2. As TO consignees in bills of lading — entry by: 
 When the bill of lading consigns the goods — 
 
 to a person named therein and not to '^ order '^ or to 
 ^^assignSy'^ the bill of lading is not negotiable, and entitles 
 only the person named to make entry (T. D. 7481, 7810, 
 7955)- 
 
 to '^ order, ^' entitles any endorsee, or any holder of the bill 
 of lading endorsed by the consignor in blank, to make 
 entry (T. D. 7890, 8110, 8807, 10150, 12412, 15207). 
 
 to a person or " assigns," that person or any assignee, may 
 make entry (id.). 
 
 to care of a person, such person cannot make entry. But if 
 
 *The Act of June 10, 1890, known as the "Customs Administra- 
 tive Act" held to be constitutional (G. A. 1342). 
 
 160 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 1. 161 
 
 to "A," New York direct, for *'B," Chicago, "A" may 
 
 make entry (T. D. 2762). 
 to resident attorney of a foreign partnership, such attorney 
 
 may indorse and entitle indorsee to make entry (T. D, 
 
 7890), or the attorney may make entry under T. D. 
 
 8490, or under Section 2787, Revised Statutes supra (T. U. 
 
 9432). 
 to a resident of the United States, but absent from the port 
 
 of entry, his duly authorized agent may make entrv (T. D, 
 
 8420). 
 to a domestic corporation, entry may be made by proper 
 
 corporate officer in his corporate capacity, but. not as 
 
 agent (T. D. 9001, 13037). 
 to a foreign corporation, with none of its corporate officers 
 
 residing in the United States, entry cannot be made by 
 
 branch of such corporation or otherwise (T. D. 7771, 7S10, 
 
 7890, 10432, 14019. Sections 2785-2787, Revised Statutes 
 
 supra). 
 to a banker (named) or " order "^ for advances, such banker 
 
 may transfer, by indorsement, to actual importer (T. D. 
 
 7810). 
 to the '''agent'' of a railroad company, is not valid for 
 
 entry. It is not a distinct designation of the consignee, 
 
 for any emplyee of the company would be entitled to claim 
 
 consigneeship of the goods (T. D. 15602). 
 
 3. Where consignee refuses to enter or has disappeared, the 
 consignor cannot make entry, and the goods cannot be returned 
 to the shipper unless the consignee makes entry for exportation 
 (T. D. 7092, 1 1302, 14341). But the mention of the name of such 
 consignee in the invoice does not impair the right of the holder of 
 a bill of lading to " order " to make entry (T. D. 12895). 
 
 4. Real and pretended consignees. — Merchandise is to be 
 regarded as the property of the person to whom it is consigned, 
 until it becomes plainly apparent that such person is not the 
 real consignee, but is a broker or forwarder, or one who has 
 no relation to the transaction except to act as an interme- 
 diate between the consignor and the actual consignee for the 
 entry of the goods. In that case the government should 
 demand ot the real party in interest, the ultimate consignee, in 
 reference to the existence of any other invoice, etc. (Section 
 16), and if such information is refused then entry should be re^ 
 refused (T. D. 11471; G. A. 2938), and the provision of Section 2787 
 Revised Statutes {supra) should be enforcecj whenever an entry 
 is made on bill of lading consigned to any person other than the 
 actual owner or ultimate consignee of the merchandise (T. D. 
 12412); but brokers who act as agents to deliver goods to the con- 
 sumers may be regarded as the ultimate consignees for customs 
 purposes (T. D. 11903). 
 
 5. Merchandise not entered within the period allowed by law 
 for the discharge of cargo, will be taken possession of by the 
 collector as unclaimed (Reg. 1892, Art. 275, Sections 2789, 2926, 
 2966, Revised Statutes, supra), 
 
 6. Customs Agents of railroads at frontier ports may make 
 entry of goods consigned to them by invoice or manifest without 
 oath other than of the agent (T. D. 8811, 11816). 
 
 7. Bills of lading stamped '''' not negotiable,'' in the hands of 
 
 11 
 
162 ACT OF JUNE 10, 1890.— Sec. 2. 
 
 the proper holders, are accepted for entry (T. D. 7955). 
 
 For entries by partnerships, and by powers of attorney, see Act 
 June 20, 1876 and notes, supra. 
 
 For entries for immediate transportation, see Act June loth, 
 1S80, Section 2 and notes, supra. 
 
 For entries of wrecked goods, see Section 2928 Revised Statutes 
 and notes, supra. 
 
 Regulations in T. D. 13709, 14255. 
 
 InvoiciBS— number required— currencies in— who to si^n. 
 
 Sec. 2. That all invoices of imported mercliandise shall 
 be made out in the currency of the place or country from 
 whence the importations shall be made or if purchased in 
 the currency actually paid therefor, shall contain a correct 
 description of such merchandise, and shall be made in 
 triplicate or in quadruplicate in case of merchandise 
 intended for immediate transportation without appraise- 
 ment, and signed by the person owning or shipping the 
 same, if the merchandise has been actually purchased, or 
 by the manufacturer or owner thereof, if the same has 
 been procured otherwise than by purchase, or by the duly 
 authorized agent of such purchaser, manufacturer, or 
 owner. {See §2837 Revised Statutes, and §4, Act June 10, 
 1880, supra. ^ 
 
 1. The value of foreign moneys in invoices is to be computed 
 according to the value of the standard coins as proclaimed by the 
 Secretary of the Treasury under the provisions of Section 25, Act 
 Aug. 28, 1894, /»6>^/, regardless of the value of any paper currencies 
 (T. D. 10453; G. A. 211) and the values so fixed are conclusive, 
 and all parties interested are bound thereby, and the collector's 
 decision in accordance therewith is not subject to protest nor 
 review by court. If any error in adopting a wrong standard, rule, 
 or mode of computation, or in any other way, is "alleged to have 
 been committed, there is but one method of correction, that is, to 
 appeal to the Department itself. * * * the whole subject is 
 confided by the law exclusively to the jurisdiction of the executive 
 officers charged with the duty, and their action cannot be other- 
 wise questioned (U. S. vs. Klingenberg, 153 U. S., 102 affirming 
 Hedden vs. Merritt, 115 U. S. 25; G. A. 2716, 2732). In every case 
 where an invoice is made out in a depreciated currency, as com- 
 pared with the coin standard, the consul will certify the per- 
 centage of depreciation (T. D. 11314, 11609, 11625, 11661, 11800, 
 14287, 14957; G. A. 1813), and where such invoices are not so 
 accompanied by consular certificate entry may be permitted 
 under bond to produce the certificate, and such cases must be 
 reported to the department (T. D. 15060). 
 
 Rulings on Currencies. Austria, T. D. 11641, 12577, 13422, 13474, 
 13495, 14270. France, T. D. 13041. Italy, T. D. 12740, 13511. 
 Persia, G. A. 2510. Russia, T. D. 11800, G. A. 1274. Spain, T. D. 
 1 1809. 
 
 2. Where invoices specify values in more than one currency, the 
 currency of the country from whence the importation is made is 
 the basis of dutiable value (T. D. 11273, affirming G. A. 211; see 
 also T. D. 10218, 11641). In the case of purchased goods, entry 
 must be made in the currency actually paid for the goods, as the 
 section provides (G. A. 2210, held for review; T. D. 14280). 
 
 3. Pro forma invoices are binding on the importer, and no 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 3. 163 
 
 reduction can be made from entered value for difference in cur- 
 rency or rate in certified invoice (G. A. 1787). For immediate 
 transportation entry a pro forma invoice is binding only when 
 used for entry at final port (G. A. 262, 968, see note 2 to Section 4). 
 
 4. Description of the goods must be correctly given in the 
 invoice and importers are held to the invoice statement, and pro- 
 tests are of no avail where goods, claiming to differ from invoice 
 description, have passed out of the possession of the Government 
 (G. A. 1643, see note i (h) to Section 14). 
 
 5. No allowance can be made for depreciation of currency in 
 case of shipments valued at less than |ioo (which do not require, 
 consular invoice for entry) unless accompanied by consular cer- 
 tificate of depreciation (T. D. 15435). 
 
 6. Consignment of goods, procured otherwise than by purchase, 
 from many manufacturers, cannot be embraced in a single invoice 
 (T. D. 13711). 
 
 Declaration to the invoice at or before shipment of tlie ^oods. 
 
 Sec. 3. That all such invoices shall, at or before the 
 shipment of the merchandise, be produced to the consul, 
 vice consul, or commercial agent of the United States of 
 the consular district in which the merchandise was manu- 
 factured or purchased as the case may be, for export to the 
 United States, and shall have indorsed thereon, when so 
 produced, a declaration signed by the purchaser, manufac- 
 turer, owner, or agent, setting forth that the invoice is in 
 all respects correct and true, and was made at the place 
 from which the merchandise is to be exported to the 
 United States; that it contains, if the merchandise was ob- 
 tained by purchase, a true and full statement of the time 
 when, the place where, the person from whom the same 
 was purchased, and the actual cost thereof and of all charges 
 thereon, as provided by this act; and that no discounts, 
 bounties, or drawbacks are contained in the invoice but 
 such as have been actually allowed thereon; and when ob- 
 tained in any other manner than by purchase, the actual 
 market value or wholesale price thereof at the time of ex- 
 portation to the United States in the principal markets of 
 the country from whence exported; that such actual mar- 
 ket value is the price at which the merchandise described 
 in the invoice is freely offered for sale to all purchasers in 
 said markets, and that it is the price which the manufac- 
 turer or owner making the declaration would have received, 
 and was willing to receive, for such merchandise sold in 
 the ordinary course of trade, in the usual wholesale quan- 
 tities, and that it includes all charges thereon as provided 
 by this act ; and the actual quantity thereof ; and that no 
 different invoice of the merchandise mentioned in the in- 
 voice so produced has been or will be furnished to any one. 
 If the merchandise was actually purchased, the declaration 
 shall also contain a statement that the currency in which 
 such invoice is made out is that which was actually paid 
 
164 ACT OF JUNE 10, 1890.— Sec. 4. 
 
 for the merchandise by the purchaser. (See §§2844, 2855, 
 R. S. supra and §8 of this Act.) 
 
 1. Declarations may be made by actual purchasers or their agents, 
 exporters or their agents, sellers, commission merchants, but 
 must be made as agents, not as owners (T. D. 3901, 3943, 8415, 
 9599, 10210, 10614, 12749,) or banker who has advanced money on 
 the goods and holds bill of lading, issued in his name alone, may 
 make the declaration (T. D. 12611). 
 
 Consular Certificates. — Several invoices for one consignee for 
 goods purchased in one consular district, and shipped in one 
 consignment, may be embraced in one consular certificate (T. D. 
 9599, 12602), but goods ''procured otherwise than by purchase'' 
 must have separate invoice for each lot and signed by the manu- 
 facturer, owner, or agent (T. D. 13711). 
 
 Where merchandise is purchased in Dublin and shipped from 
 Spain to the United States via England, the invoice should be 
 certified by the consul at Dublin, the place of purchase (T. D. 
 14954). 
 
 At ports where there are no cosuls the declaration may be 
 taken before two reputable merchants (T. D. 3775, 11965, 14874, 
 Sec. 2844, Revised Statutes, supra). 
 
 2. While this section provides that the invoice must be presented 
 to the consul for verification ''at or before'" the shipment, it is 
 entirely within the discretion of the consul to investigate the bo7ia 
 fide of the transaction and to verify the actual shipment of the 
 goods before he signs the invoice (T. D. 15604). And consuls 
 should refuse to certify invoices presented after shipment, except 
 in the cases provided for in Article 637, Consular Regulations, 
 1888 (T. D. 15616). 
 
 Consular invoices required on entry of merchandise— Affi- 
 davit explaining its absence— Pro forma invoices. 
 
 Sec. 4. That, except in case of personal effects accom- 
 panying the passenger, no importation of any merchandise 
 exceeding one hundred dollars in dutiable value shall be 
 admitted to entry without the production of a duly-certified 
 invoice thereof as required by law, or of an affidavit made 
 by the owner, importer, or consignee, before the collector 
 or his deputy, showing why it is impracticable to produce 
 such invoice; and no entry shall be made in the absence of 
 a certified invoice, upon affidavit as aforesaid, unless such 
 affidavit be accompanied by a statement in the form of an 
 invoice, or otherwise, showing the actual cost of such mer- 
 chandise, if purchased, or if obtained otherwise than by 
 purchase, the actual market value or wholesale price 
 thereof at the time of exportation to the United States, in 
 the principal markets of the country from which the same 
 has been imported; which statement shall be verified b}^ 
 the oath of the owner, importer, consignee, or agent 
 desiring to make entry of the merchandise, to be adminis- 
 tered by the collector or his deputy, and it shall be lawful 
 for the collector or his deputy to examine the deponent 
 under oath touching the sources of his knowledge, informa- 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 4. 165 
 
 tion, or belief in the premises, and to require him to pro- 
 duce any letter, paper, or statement of account, in his 
 possession, or under his control, which may assist the 
 officers of customs in ascertainining the actual value of 
 the importation or any part thereof; and in default of such 
 production when so requested, such owner, importer, con- 
 signee, or agent shall be thereafter debarred from producing 
 any such letter, paper, or statement for the purpose of 
 avoiding any additional duty, penalty, or forfeiture incurred 
 under this act, unless he shall show to the satisfaction of 
 the court or the officers of the customs, as the case may 
 be, that it was not in his power to produce the same when 
 so demanded; and no merchandise shall be admitted to 
 entry under the provisions of this section unless the col- 
 lector shall be satisfied that the failure to produce a duly 
 certified invoice is due to causes beyond the control of the 
 owner, consignee, or agent thereof: Provided, That the 
 Secretary of the Treasury may make regulations by which 
 books, magazines, and other periodicals published and 
 imported in successive parts, numbers, or volumes, and 
 entitled to be imported free of duty, shall require but one 
 declaration for the entire series. And when entry of mer- 
 chandise exceeding one hundred dollars in value is made 
 by a statement in the form of an invoice the collector shall 
 require a bond for the production of a duly certified in- 
 voice. {See §§2847, 2848, Revised Statutes^ Act June 20, 
 1876, supra, Act September 30, 1890, post, a7id ^16 0/ this 
 Act.) 
 
 1. Certified invoices for entry. 
 
 Merchandise, whether free or dutiable, except personal bag- 
 gage, exceeding |ioo in dutiable value, cannot be admitted to 
 entry without duly authenticated invoice, or bond for its produc- 
 tion (T. D. 13098, 14790. Phelps vs. Siegfried, 142 U. S., 602), and 
 this applies also to importations by fnail from countries having 
 parcel post treaties (T. D. 13531, Act March 3, 1879). No allow- 
 ance can be made for depreciation of currency in invoices under 
 |ioo unless accompanied by consular certificate of depreciation 
 (T. D. 15435). 
 
 Exceptions — Where certified invoices not required — 
 
 not required for goods, dutiable or free, in transit for ex- 
 portation, but destination, description and aggregate value 
 must appear by invoice, manifest or bill of lading (T. D. 
 9378, 9619, 13901, 13913, 15348). 
 nor for goods shipped between ports of the United States 
 through foreign territory. Consular endorsement on ves- 
 sel's manifest is sufficient (T. D. 14346). 
 nor for specie transmitted in the regular method of foreign 
 exchange as money. Bill of lading and statement is 
 sufficient (T. D. 11895). 
 
 2. Pro forma invoices. 
 
 "■Statement in for-in of an invoice ^^ when received for entry. 
 Are only received where it has become impossible to produce the 
 
166 ACT OF JUNE 10, 1890.— Skc. 5. 
 
 consular invoice upon which the goods were shipped, and if the 
 goods are deliberate!}' shipped without such invoice, ■Si pro forma 
 will not be recived (T. D. 8360, 8389, 9742, 10115.) The pro forma 
 does not necessarily have to be made out abroad. It may be 
 made by the importer (T. D. 4338). 
 
 Where the dutiable value does not exceed $100, entry may be 
 made by pro forma invoice, without bond to produce consular 
 invoice, unless the collector believes the importation was pur- 
 posely broken up into small values (T. D. 10293, 10579, ii457> 
 12420, 12472, 12882. Sec. 2859 Revised Statutes, supra). But such 
 entry does not dispense with the necessity for an appraisement 
 (G. A. 1915). 
 
 Where the certified invoice contains clerical errors entitling the 
 importer to relief, although such error may not be "manifest," 
 entry may be permitted upon pro forma invoice (T. D. 13412). 
 
 The pro forma invoice is binding, although the consular invoice 
 may subsequently show a lower valuation (T. D. 10034, G. A. 198, 
 1222), or may show a different currency or lower basis of com- 
 putation (G. A. 1787). But the consular invoice may be substituted 
 before the entry is concluded (T. D. 15644). The pro forma is 
 subject to the provisions of Sec. 7, similar to a consular invoice 
 (G. A. 198). 
 
 Entry hy pro forma invoice under immediate transportation act 
 (June 10, 1880, supra) is not binding at the first port of arrival, 
 but if entry is made at final port of delivery under pro forma 
 invoice it is binding (G. A. 262, 968). 
 
 3. Entry by appraisement. 
 
 Special entry by appraisement without invoice may be allowed 
 with the approval of the Secretary of the Treasury, where goods 
 are invoiced in excess of market value by foreign manufacturer 
 with intent to defraud the importer (Reg. 1892, Art. 921). 
 
 4. Trust companies as surety. 
 
 A corporation, other than a trust company, can in no event be 
 accepted as surety (T. D. 11268, 11718). See Act June 20, 1876, 
 supra. 
 
 Declarations to entry by owner, importer, consignee, 
 or agent— Forms of. 
 
 Sec. 5. That whenever merchandise imported into the 
 United States is entered by invoice, one of the following 
 declarations, according to the nature of the case, shall be 
 filed with the collector of the port, at the time of entry by 
 the owner, importer, consignee, or agent; which decla- 
 ration so filed shall be duly signed by the owner, importer, 
 consignee, or agent, before the collector, or before a notary 
 public or other officer duly authorized by law to administer 
 oaths and take acknowledgments, who may be designated 
 by the Secretary of the Treasury to receive such decla- 
 rations and to certify to the identity of the persons making 
 them, under regulations to be prescribed by the Secretary 
 of the Treasury; and every officer so designated shall file 
 with the collector of the port a copy of his official signa- 
 ture and seal: Provided, That if any of the invoices or 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 5. 167 
 
 bills of lading of any merchandise imported in any one 
 vessel, which should otherwise be embraced in said entry, 
 have not been received at the the date of entry, the decla- 
 ration may state the fact, and thereupon such merchandise 
 of which the invoices or bills of lading are not produced 
 shall not be included in such entry, but may be entered 
 subsequently. (See §§2787, 2842, 2846. 2849 Revised 
 Statutes; Act May i, 1876; Act June 20, 1876, supra; Act 
 September 30, 1890, post; note 2 to %\ of this Act and notes 
 to this section^ P<^S^ 169.) 
 
 Declaration of consignee, importer, or agent. 
 
 , do solemnly and truly declare that I am 
 
 the consignee (importer or agent) of the merchandise 
 described in the annexed entry and invoice; that the in- 
 voice and bill of lading now presented by me to the col- 
 lector of are the true and only invoice and 
 
 bill of lading by me received of all the goods, wares, and 
 
 merchandise imported in the whereof 
 
 is master, from , for account of any person 
 
 whomsoever for whom I am authorized to enter the same; 
 that the said invoice and bill of lading are in the state in 
 which they were actually received by me, and that I do 
 not know or believe in the existence of any other invoice 
 or bill of lading of the said goods, wares, and merchandise; 
 that the entry now delivered to the collector contains a 
 just and true account of the said goods, wares, and mer- 
 chandise, according to the said invoice and bill of lading; 
 that nothing has been, on my part, nor to my knowledge 
 on the part of any other person, concealed or suppressed, 
 whereby the United States may be defrauded of any part 
 of the duty lawfully due on the said goods, wares, and 
 merchandise; that the said invoice and the declaration 
 therein are in all respects true, and were made by the 
 person by whom the same purports to have been made; 
 and that if at any time hereafter I discover any error in 
 the said invoice, or in the account now rendered of the 
 said goods, wares, and merchandise, or receive any other 
 invoice of the same, I will immediately make the same 
 known to the collector of this district. And I do further 
 solemnly and truly declare that to the best of my knowl- 
 edge and belief [insert the name and residence of the 
 owner or owners] is [or are] the owner (or owners) of the 
 goods, wares, and merchandise mentioned in the annexed 
 entry; that the invoice now produced by me exhibits the 
 actual cost (if purchased) or the actual market value or 
 wholesale price (if otherwise obtained) at the time of ex- 
 portation to the United States in the principal markets of 
 the country from whence imported of the said goods> 
 
1G8 ACT OF JUNE 10, 1890.— Sec. 5. 
 
 wares, and mercliandise, and includes and specifies the 
 value of all cartons, cases, crates, boxes, sacks, and cov- 
 erings of any kind, and all other costs, charges, and ex- 
 penses incident to placing said goods, wares, and mer- 
 chandise in condition, packed ready for shipment to the 
 United States, and no other or different discount, bounty, 
 or drawback but such as has been actually allowed on the 
 same. 
 
 Declaration of owner in cases where merchandise has been 
 actually purchased. 
 
 I, do solemnly and truly declare that I am 
 
 the owner of the merchandise described in the annexed 
 entry and invoice; that the entry now delivered by me to 
 
 the collector of contains a just and true account of 
 
 all the goods, wares, and merchandise imported by or con- 
 signed to me, in the whereof 
 
 is master, from ; that the invoice and entry which 
 
 I now produce contain a just and faithful account of the 
 actual cost of the said goods, wares, and merchandise and 
 include and specifies the value of all cartons, cases, crates, 
 boxes, sacks, and coverings of any kind, and all other 
 costs, charges, and expenses incident to placing said goods, 
 wares, and merchandise in condition, packed ready for 
 shipment to the United States, and no other discount, draw- 
 back, or bounty but such as has been actually allowed on 
 the same;* that I do not know nor believe in the existence 
 of any invoice or bill of lading other than those now pro- 
 duced by me, and that they are in the state in which I 
 actuall}^ received them. And I further solemnly and truly 
 declare that I have not in the said entry or invoice con- 
 cealed or suppressed anything whereby the United States 
 may be defrauded of any part of the duty lawfully due on 
 the said goods, wares, and merchandise; that to the best 
 of my knowledge and belief the said invoice and the decla- 
 ration thereon are in all respects true, and were made by 
 the person by whom the same purports to have been made; 
 and that if at any time hereafter I discover any error in 
 the said invoice or in the account now produced of the 
 said goods, wares, and merchandise, or receive any other 
 invoice of the same, I will immediately make the same 
 known to the collector of this district. 
 
 Declaration of manufacturer or owner in cases where mer- 
 chandise has not been actually purchased. 
 
 I, , do solemnly and truly declare that I 
 
 am the owner (or manufacturer) of the merchandise 
 described in the annexed entry and invoice; that the entry 
 now delivered by me to the collector of contains a 
 
CUSTOMS ADMINISTRATIVE ACT.— Skc. 5. 169 
 
 just and true account of all the goods, wares, and merchan- 
 dise imported by or consigned to me in the , whereof 
 
 is master, from ; and that the said 
 
 goods, wares, and merchandise were not actually bought 
 by me, or by ray agent, in the ordinary mode of bargain 
 and sale, but that nevertheless the invoice which I now 
 produce contains a just and faithful valuation of the same, 
 at their actual market value or wholesale price, at the 
 time of exportation to the United States, in the principal 
 markets of the country from whence imported for my ac- 
 count (or for account of myself or partners); that such 
 actual market value is the price at which the merchandise 
 described in the invoice is freely offered for sale to all 
 purchasers in said markets, and is the price which I would 
 have received and was willing to receive for such mer- 
 chandise sold in the ordinary course of trade in the usual 
 wholesale quantities; that the said invoice contains also a 
 just and faithful account of all the cost of finishing said 
 goods, wares, and merchandise to their present condition, 
 and includes and specifies, the value of all cartons, cases, 
 crates, boxes, sacks, and coverings of any kind, and all 
 other costs and charges incident to placing said goods, 
 wares, and merchandise in condition packed ready for 
 shipment to the United States, and no other discount, 
 drawback, or bounty but such as has been actually allowed 
 on the said goods, wares, and merchandise; that the said 
 invoice and the declaration thereon are in all respects 
 true, and were made by the person by whom the same 
 purports to have been made; that I do not know nor be- 
 lieve in the existence of any invoice or bill of lading other 
 than those now produced by me, and that they are in the 
 state in which I actually received them. And I do further 
 solemnly and truly declare that I have not in the said 
 entry or invoice concealed or suppressed anything whereby 
 the United States may be defrauded of any part of the 
 duty lawfully due on the said goods, wares, and merchan- 
 dise; and that if at any time hereafter I discover any error 
 in the said invoice, or in the account now produced of the 
 said goods, wares, and merchandise, or receive any other 
 invoice of the same, I will immediately make the same 
 known to the collector of this district. 
 
 1. Consignees' declaration must be signed before a duly author- 
 ized officer at the port where the merchandise has arrived, and at 
 the time of entry, and not before (T. D. 8917, 10036). 
 
 The declaration may be certified to by surveyors or their depu- 
 ties, as well as by collectors and their deputies, or by a notary 
 public (T. D. 10120, 10121, 10175). Notaries cannot act for use at 
 any port other than that at which they reside, unless specially 
 authorized in each particular case (T. D. 10108, 10151, 12756, 14582, 
 15004). 
 
 No entry can be legally made of goods consigned to non-resi- 
 
170 ACT OF JUNE 10, 1890.— Secs. 6-7. 
 
 dents of the United States and declarations cannot be filed by 
 such persons (T. D. 14019). 
 
 Attorneys cannot make declarations in the name of the princi- 
 pals. They can, however, make declarations as consignee and 
 give bond to produce oath or declaration of owner (T. D. 13279, 
 15200). 
 
 2. Entries for consumption may be completed on the posting in 
 the custom-house of the vessel's arrival (T. D. 12089, 12419), but 
 entries for warehouse shall not be passed before the date is noted 
 thereon of the entry at the custom-house of the importing vessel 
 (T. D. 12419). 
 
 3. Entries or declarations made by owners not residing at the 
 port where the goods are delivered: 
 
 Where the vessel enters first at another port and declarations 
 are taken at that port by the owner of goods on board, destined 
 to another port, such declarations may be received for entry at 
 the port of delivery immediately after the vessel has arrived in 
 port and made her preliminary entry. 
 
 Where the vessel arrives direct from a foreign port and makes 
 entry through the officer designated under Act June 5, 1894, the 
 declaration may be received for entry before the master of the 
 vessel reports to the custom-house and deposits his manifest (T. 
 D. 15593)- 
 
 4. Customs officers cannot act as agents for importers for cus- 
 tom-house business (T. D. 1325, 10036), but may prepare entry 
 papers for immigrants and small importers without charge (T. 
 D. 8207, 14496), and may send certificates of exportation, of non- 
 delivery, etc., to non-residents on application (T. D. 11286, 11454). 
 
 5. False statement under declarations must be prosecuted under 
 section 9 (T. D. 12412). 
 
 Penalty for making false declaration. 
 
 Sec. 6. That any person who shall knowingly make any 
 false statement in the declarations provided for in the pre- 
 ceding section, or shall aid or procure the making of any 
 such false statement as to any matter material thereto, 
 shall, on conviction thereof, be punished by a fine not ex- 
 ceeding five thousand dollars, or by imprisonment at hard 
 labor not more than two years, or both, in the discretion of 
 the court : Provided, That nothing in this section shall be 
 construed to relieve imported merchandise from forfeiture 
 by reason of such false statement or for any cause elsewhere 
 provided by law. {See §22 of this Act; §§2840, 5292, iv!. 5. 
 supra.) 
 
 Addition to invoice to make market value of goods actually 
 purchased.— Additional duty or forfeiture for undervalua- 
 tion.— Invoice or entered value is the minimum limit for 
 assessment of duty. 
 
 Sec. 7. That the owner, consignee, or agent of any im- 
 ported merchandise which has been actually purchased, 
 may, at the time when he shall make and verify his written 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 7. 171 
 
 entry of such merchandise, but not afterwards, make such 
 addition in the entry to the cost or value given in the in- 
 voice, or pro forma invoice, or statement in form of an in- 
 voice, which he shall produce with his entry, as in his 
 opinion may raise the same to the actual market value or 
 wholesale price of such merchandise at the time of expor- 
 tation to the United States, in the principal markets of ihe 
 country from which the same has been imported ; but no 
 such addition shall be made upon entry to the invoice 
 value of any imported merchandise obtained otherwise than 
 by actual purchase ; and the collector within whose district 
 any merchandise ma}^ be imported or entered, whether the 
 same has been actually purchased or procured otherwise 
 than by purchase, shall cause the actual market value or 
 wholesale price of such merchandise to be appraised ; and 
 if the appraised value of any article of imported merchan- 
 dise shall exceed by more than ten per centum the value 
 declared in the entry, there shall be levied, collected, and 
 paid, in addition to the duties imposed b}' law on such 
 merchandise, a further sum equal to two per centum of the 
 total appraised value for each one per centum that such 
 appraised value exceeds the value declared in the entry ; 
 and the additional duties shall only apply to the particular 
 article or articles in each invoice which are undervalued ; 
 and if such appraised value shall exceed the value declared 
 in the entry more than forty per centum, such entry may 
 be held to be presumptively fraudulent, and the collector 
 of customs may seize such merchandise and proceed as in 
 cases of forfeiture for violations of the customs laws ; and 
 in any legal proceedings which may result from such seiz- 
 ure the fact of such undervaluation shall be presumptive evi- 
 dence of fraud, and the burden of proof shall be on the claim- 
 ant to rebut the same, and forfeiture shall be adjudged unless 
 he shall rebut said presumption of fraudulent intent by 
 sufficient evidence : Provided, That the forfeitures provided 
 for in this section shall apply to the whole of the merchan- 
 dise or the value thereof in the case or package containing 
 the particular article or articles in each invoice which are 
 undervalued : And provided further, That all additional 
 duties, penalties, or forfeitures, applicable to merchandise 
 entered by a duly certified invoice shall be alike applicable 
 to goods entered by a pro forma invoice or statement in 
 form of an invoice. The duty shall not, however, be as- 
 
172 ACT OF JUNE 10, 1890.— Skc. 7. 
 
 sessed upon an amount less than the invoice or entered 
 value. {See §§2840, 2948, Revised Statutes ; §1, Act March 
 3, 1875, ^«^§2i, Act June 22, 1874, supra.) 
 
 Note 
 
 (c) how the duty is assessed. 
 
 (d) cases where the duty accrues. 
 
 (e) cases where the duty does not 
 
 accrue 
 
 6. Seizure and forfeiture for under- 
 
 valuation. 
 
 7. Remedies. 
 
 8. Clerical errors in invoices, etc. 
 
 (a) general provisions. 
 
 (b) errors corrected. 
 
 (c) errors, so-called, not corrected. 
 
 Note 
 
 1. The Basis of assessment for duties. 
 
 (a) values. 
 
 (b) quantity and weight. 
 3. The entered value. 
 
 3. Addition in entry to value of goods 
 
 actually purchased. 
 
 4. Ascertainment of dutiable value — 
 
 appraisement. 
 
 5. The additional duty for under-valu- 
 
 ation. 
 
 (a) the nature of the duty. 
 
 (b) the class of goods subject to 
 
 the duty. 
 
 1. The basis of assessment for duties. 
 
 (a) Values. The duty shall not be assessed upon an amount 
 less than the invoice or "entered value" which controls the 
 collector in the assessment of the duty. The appraiser, however, 
 is not prevented by this provision from returning a less value than 
 the invoice (T. D. 10065; G. A. 316, 871). The value at the date 
 of exportation to the United States is that which establishes the 
 basis of appraisements (Reg. 1892, Art. 302), and the dutiable value 
 or determined value of merchandise subject to ad valorem duty 
 is legally based upon and derived from three separate valuations — 
 the "invoice value," the "entered value," and the " appraised 
 value," and whichever one of these values shall prove to be the 
 greatest must be taken and held to be the dutiable value (T. D. 
 9714). 
 
 (b) Quantity and Weight. Duties must be assessed on the 
 actual quantity or weight arriving in the country (T. D. 5974, 
 9305, and Supreme Court cases there cited ; also T. D. 10177, 
 12198; G. A. 2604), for no merchandise which does not arrive in 
 a port of entry can be treated as "imported" (T. D. 12184). For 
 damage allowances see Section 23 of this act. Section 2984 Revised 
 Statutes supra, and note to paragraph 244 " Schedule " page 449. 
 For short shipment and goods deficient see Section 2,921 Revised 
 Statutes supra. 
 
 Rules for computing value on weight : If the goods are invoiced 
 at a price per pound or ton, then such price shall be the unit of 
 "invoice or entered value" to which the section refers, and the 
 appraised value cannot be less, but may be advanced beyond such 
 unit of value (T. D. 4502, 8159, 9305). 
 
 Where a lump sum is paid for the goods, without regard to the 
 number of pounds or tons landed, then " duty shall not be levied 
 upon an amount less than that of the invoice or entered value." 
 (T. D. 8591, 9305, 10177.) 
 
 Where deficiency of weight by evaporation enhances the value 
 proportionately, the dutiable value may be obtained by dividing 
 the total entered value by the number of pounds landed, and the 
 appraiser will make a corresponding addition to invoice value. 
 (T. D. 9305, G. A. 245.) 
 
 A trade custom of estimating weight cannot be considered as 
 against actual weight (G. A. 2382). 
 
 2. The entered value. 
 
 The law requires the owner, consignee, or agent, to enter his 
 merchandise at the invoice value thereof, and under this section 
 permits him to make addition in the entry to the value of goods 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 7. 173 
 
 '• actually purchased,'''' but does not permit any deduction there- 
 from. The legal entered value, therefore, must be either the 
 invoice value alone, or that value plus the addition in the entry 
 (T. D. 9714), and the importer is bound by values specified in 
 invoices and entries, and the latter is complete after declaration 
 thereto, and cannot thereafter be either amended or withdrawn. 
 (T. D. 4335, 5645, 5692, 7875, 14770; G. A. 316. See note 2, Section 
 4 for effect of entry by pro fortna invoice ; note 8 under this sec- 
 tion for correction of errors in invoices, entries, or liquidation). 
 
 3. Addition in entry to value of goods actually pur- 
 
 chased. 
 
 "■Actually purchased'''' refers only to purchases by or for the 
 importer who enters the goods and makes the declaration as 
 "owner by actual purchase." It does not relate to independent 
 transactions in a foreign country where the goods are purchased 
 by foreigners and sent to the United States for their account. 
 (T. D. 1139; G. A. 1199, 1567, 1801, 2489.) 
 
 The addition to value must be made " at the time of entry, but 
 not afterwards," and any information furnished voluntarily and 
 in good faith as to the market value after entry has no bearing to 
 avoid the additional duty (T. D. 3788, 8954, 9991; G. A. 182), and 
 the addition must be made on the entry in a manner to guide the 
 liquidating officer, and not mere marks to indicate an intention 
 to advance the value (G. A. 1802). 
 
 The effect of making the addition sufficient to make market 
 value only releases the importer from the imposition of the addi- 
 tional duty for under-valuation, and does not condone or excuse 
 the offense of invoicing goods at fraudulent prices (T. D. 8013). 
 
 Additions made under duress — The addition must be made 
 voluntarily by the importer, free from any moral duress or influ- 
 ence on part of customs officials (G. A. 2042 ; T. D. 9752, citing 
 opinion in extensio, Robertson vs. Frank, 132 U. S. 17; G. A. 
 2042). Where an invoice is not in due form, entry may be required 
 on pro forma invoice, but additions to value, in any shape, can- 
 not be made a condition of entry (G. A. 2346, 2347), and custorns 
 officers will not question values or omissions of charges, etc., in 
 entries (T. D. 14674). 
 
 Where importer advances value to conform to a former ap- 
 praisement of similar goods pending the board's decision on said 
 appraisement, it is not an example of duress in case the board 
 does not sustain the re-appraisement (G. A. 2470). 
 
 The privilege of adding to value has no field for operation where 
 duties are specific only not dependent upon value (T. D, 12074). 
 
 4. Ascertainment of dutiable value — appraisement. 
 
 The appraising officers may adopt any reasonable and proper 
 means of ascertaining the dutiable value of imported merchan- 
 dise, and they are to determine the country of export and the 
 principal market thereof. (See Sections 10, 11, 13, 19, and notes 
 to this act; note i (a) and note 5 (b) to this section). 
 
 Appraisers will notify the consul what action was taken on any 
 invoice upon which the consul had noted an opinion as to the 
 value of the goods, and in all cases where invoice values are suc- 
 cessfully advanced the respective consul will be notified (T. D. 
 12283), and reports from consuls should be used in appraisals to 
 make such reports admissible in evidence in case of suit. (Auff- 
 mordt vs. Hedden, 137 U. S. 310.) 
 
 5. The additional duty for under-valuation. 
 
 (a) The nature of the duty. — It is not a penal duty, or in the 
 
174 ACT OF JUNE 10, 1890.— Sec. 7. 
 
 nature of a punishment for an offense, and the Secretary of the 
 Treasury has no power to remit the same (T. D. 7308, 7583, 8013, 
 13941), unless it accrued by reason of manifest clerical errors 
 (T, D. 7973, note ^post). It becomes a part of the regular duty and 
 no power but Congress can remit it (T. D. 2596, 15599). It is a 
 personal debt and is not impaired by the goods having left the 
 possession of the importer (T. D. 3435), nor in case the goods are 
 exported for drawback, for the additional duty cannot be refunded 
 as drawback (T. D. 11754, opinion Attorney-General): Nor does 
 the remission of duty on goods destroyed by casualty under Sec. 
 2984, Revised Statutes, include this additional duty. (T. D. 15102). 
 But, if necessary to protect the revenue, the goods under-valued, 
 or the whole or part of the invoice or importation shall be held 
 until payment of the duty (T. D. 6369, 7583; see also T. D. 99 
 for lien for duty citing Harris vs. Dennie, 3 Peters 302). 
 
 (b) The class of goods subject to the duty. — All goods, the 
 appraised value of which shall exceed the value declared in the 
 entry by lo^ are subject to the duty irrespective of the rate of 
 duty levied thereon (T. D. 11806), and as only goods paying 
 an ad valorem rate of duty, or a duty based upon value, are 
 appraised, no other class of goods are subject to the duty (T. D. 
 4232, 12074); whether the entry is by certified invoice or pro forma 
 invoice the duty attaches for under-valuation (T. D. 9544; G. A. 
 198); but where the appraiser does not advance the value at time 
 of appraisal when entry is made by pro forma invoice and the 
 certified invoice subsequently received shows the advance in 
 value, the duty does not accrue. (Reg. 1892, Art. 892; see also 
 T. D. 10598, 1 1507). 
 
 (c) How the duty is assessed. — The duty is assessed upon the 
 appraised value only, and not upon charges and commissions 
 (T. D. 13941. Sampson vs. Peaslee, 2oHow^ard, 571, Passavant z/j. 
 U. S., 148, U. S., 214), and upon the individual article or articles 
 so under-valued in each invoice (T. D. 8703, 10593), and for each 
 one per cent, of the advance over entered value, but not for frac- 
 tional parts of one per cent. (T. D. 10158; G. A. 912), but an ad- 
 vance in value by only a fraction over \o% incurs the additional 
 duty (G. A. 832). 
 
 (d) Cases where the duty accrues.— ^\\\{\n the limits stated 
 in tiote (b), the duty accrues in the following cases : 
 
 accrues where the appraised value removes an article from a 
 purely specific to an ad valorem duty, for example: Cotton 
 cloth, paragraphs 252-256 (G. A. 2004). 
 
 accrues where the value is reduced by the importer deduct- 
 ing discounts which do not appear in the invoice, although 
 a so-called corrected consular invoice is subsequently 
 produced with the discounts deducted (T. D. 10031). 
 
 accrues where goods are invoiced by the package or other 
 undefined quantity and the value of the actual contents is 
 sufficiently advanced, notwithstanding it be alleged that 
 the diff'erence arises from excess of quantity (Reg. 1892, 
 Art. 895; G. A. 2842). 
 
 accrues where the importer fails to include in the entered 
 value any element of value appearing in the invoice, 
 which being added by the appraiser increases the entered 
 value (T. D. 7875). 
 
 accrues where a completed article as imported is under- 
 valued, regardless of the valuation of any particular 
 materials composing the article (G. A. 2384). 
 
 accrues where domestic articles are exported and returned 
 in an improved condition and are undervalued (T, D. 8348). 
 
 accrues where the entry is by pro forma invoice and the 
 
CUSTOMS ADMINISTRATIVE ACT — Skc, 7. 175 
 
 appraised value is over lo^ advance; the duty accrues 
 regardless of whatever value may subsequently appear 
 by consular invoice (T. D. 9544; G. A. 198. Reg. 1892, 
 Art. 892, see also T. D. 10598 and note (b). 
 
 accrues where coverings for merchandise are undervalued, 
 for example, packages containing oranges, lemons and 
 limes, under paragraph 216, Act August 28, 1894 (G. A. 559). 
 
 accrues where reappraisement advances the value more 
 than 10^. (See note i(c) to Section 13, and decisions cited. 
 
 (e) Cases where the duty does not accrue. 
 
 where an article is not included in the invoice but is added 
 by the appraiser (T. D. 8089). 
 
 where the quantity imported is in excess of the quantity 
 appearing in the invoice (T. D. 6981). 
 
 where satisfactory evidence is furnished that the advance 
 arises from articles having been shipped without knowl- 
 edge of the importer (T. D. 10431). 
 
 where entry is made for warehouse and transportation with- 
 out advance in value, but advance is made in final port 
 without concurrence of appraiser at first port (T. D. 3685). 
 
 where entry is hy pro forma invoice and the value is not ad- 
 vanced by the appraiser at the time of appraisal, and the 
 certified invoice subsequently shows advance. (Reg. 1892, 
 Art. 892, see also T. D. 10598, 11507.) 
 
 where advance arises from difference in computing cur- 
 rency in invoice by collector and importer (T. D. 2593; 
 G. A. 2203). 
 
 on any particular material that may be undervalued com- 
 posing part of a completed article imported (G. A. 2384). 
 
 6. Seizure and forfeiture for under-valuation. (See also 
 
 Section 2840 Revised Statutes, supra.) 
 
 The seizure and prosecution for forfeiture stops the Government 
 from exacting the additional duty irrespective of the result of the 
 proceedings for forfeiture (T. D. 3907, 4615). 
 
 Goods seized for under-valuation are entitled to full right of 
 appeal for reappraisement (T. D. 14778, adopting opinion U. S. 
 C. C., see also G. A. 2830). 
 
 Personal effects packed with goods liable to forfeiture are ex- 
 empt from forfeiture under Section 2802 Revised Statutes supra 
 (T. D. 7344, with opinion Attorney-General). 
 
 7. Remedies. See note 8 and notes to Section 13 and 14 of this act. 
 
 8. Clerical errors in invoice, etc. 
 
 (a) General provisions. — The provision that ''duty shall not, 
 however, be assessed upon an amonnt less than the invoice or 
 entered value'' prohibits the correction of any errors in invoices 
 or entry, except manifest clerical errors, which are included in 
 " errors of fact" specified in Section i, Act March 3, 1875, supra, 
 which authorizes the correction of such errors (T. D. 4180, 7925, 9202, 
 9991, 10065, 11644, 14680, 15557; G. A. 184, 1338, 1802, 1805, 2575. 
 See Section 24 of this act and Section 21 of Act June 22, 1874, supra). 
 By ''manifest errors'' is meant such errors as are "clearly visible 
 to the eye" or "obvious to the understanding" (G. A. 184, 2932) 
 and corrections may be made at any time prior to the liquidation 
 <T. D. 3308). 
 
 The Secretary of the Treasury has general power under Section 
 
176 ACT OF JUNE 10, 1890.— Sec. 8. 
 
 2^, post, to make corrections at any time within one year of the 
 date of entry (see also Section 21, Act June 22, 1874, supra) even 
 where no appeal has been taken to the board of appraisers, but 
 the power to correct such errors also lies with the said Board (G. 
 A. 184; T. D. 11746; G. A. 2575). 
 
 Where errors are not ''manifest'^ in the literal sense of the 
 term, and the importer is clearly entitled to relief, entry may be 
 made hy pro forma invoice (T. D. 13412). 
 
 (b) Errors corrected. 
 
 errors of computation or extension in invoices, or where 
 invoice values are known to the appraiser to be manifestly 
 erroneous (T. D. 4180 10065; ^- A. 184, 326, 2753, 2932). 
 
 different values stated in two certified invoices (G. A. 1670). 
 
 charges omitted from an entry (T. D. 11644). 
 
 charges, dutiable, deducted twice (G. A, 1570). 
 
 charges, non-dutiable, added to value (G. A. 871). 
 
 (c) Errors — so called — not corrected. 
 
 difference in value between entry on pro forma invoice and 
 
 consular invoice (G. A. 1222). 
 errors which do not appear manifest on the entry or invoice 
 
 (G. A. 1338, 1802, 2752). 
 failure to include in entry the dutiable charges appearing 
 
 in invoice (T. D. 10599; G. A. 1810). Allowed in special 
 
 case under Section 24). 
 excessive valuations in invoice where the difference in 
 
 prices is not so great as to warrant the presumption of 
 
 clerical error (T. D. 10065; G. A. 1207, 2476). 
 excessive additions in entry to make market value under 
 
 Section 7 (G. A. 183). 
 under-valuation in invoice or entry by errors which do not 
 
 appear manifest (T. D. 8320; G. A. 1040, 1208, 2752). 
 entry at less than invoice value where invoice does not 
 
 reveal any error (T. D, 7943; G. A. 1208, 1823). 
 including non-dutiable charges in entry (G. A. 784, 1190). 
 omissions to represent goods in invoice by kinds or grades 
 
 in case where law so requires (G. A, 2408). 
 
 Additional statements required on entry of ^oods consigned 
 
 for sale. 
 
 Sec. 8. That when merchandise entered for customs 
 duty has been consigned for sale by or on account of the 
 manufacturer thereof, to a person, agent, partner, or con- 
 signee in the United States, such person, agent, partner, 
 or consignee shall, at the time of the entry of such mer- 
 chandise, present to the collector of customs at the port 
 where such entry is made, as a part of such entry, and in 
 addition to the certified invoice or statement in the form of 
 an invoice required by law, a statement signed by such 
 manufacturer, declaring the cost of production of such 
 merchandise, such cost to include all the elements of cost 
 as stated in section eleven of this act. When merchandise 
 entered for customs duty has been consigned for sale by 
 or on account of a person other than the manufacturer of 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 9. 177 
 
 such merchandise, to a person, agent, partner, or con- 
 signee in the United States, such person, agent, partner, 
 or consignee shall at the time of the entry of such mer- 
 chandise present to the collector of customs at the port 
 where such entry is made, as a part of such entry, a state- 
 ment signed by the consignor thereof, declaring that the 
 merchandise was actually purchased by him or for his 
 account, and showing the time when, the place where, and 
 from whom he purchased the merchandise, and in detail 
 the price he paid for the same: Provided, That the state- 
 ments required by this section shall be made in triplicate, 
 and shall bear the attestation of the consular officer of the 
 United States resident within the consular district wherein 
 the merchandise was manufactured, if consigned by the 
 manufacturer or for his account, or from whence it was 
 imported when consigned by a person other than the 
 manufacturer, one copy thereof to be delivered to the 
 person making the statement, one copy to be transmitted 
 with the triplicate invoice of the merchandise to the col- 
 lector of the port in the United States to which the mer- 
 chandise is consigned, and the remaining copy to be filed 
 in the consulate. {^See §2844, R. S., supra,') 
 
 1. Where the declared value of the merchandise has been found 
 correct on appraisement, a literal compliance with this section is 
 not exacted. But in case the appraisers are unable to arrive at 
 the dutiable value of goods consigned directly from the manu- 
 facturer, the certificate of cost should be demanded (T. D. 12467, 
 15265). 
 
 2. Invoices of goods consigned for account of a foreign owner 
 cannot be accepted unless they contain the actual price />^r se 
 without the inclusion of other charges. Such invoices may be 
 used as 2. pro forma for entry (T. D. 13630). 
 
 Penalties and forfeitures for false entries. 
 
 Sec. 9. That if any owner, importer, consignee, agent, 
 or other person shall make or attempt to make any entry 
 of imported merchandise by means of any fraudulent or 
 false invoice, affidavit, letter, paper, or by means of any 
 false statement, written or verbal, or by means of any false 
 or fraudulent practice or appliance whatsoever, or shall be 
 guilty of any willful act or omission by means whereof 
 the tjnited States shall be deprived of the lawful duties, 
 or any portion thereof, accruing upon the merchandise, or 
 any portion thereof, embraced or referred to in such invoice, 
 affidavit, letter, paper, or statement, or affected by such 
 act or omission, such merchandise, or the value thereof, to 
 be recovered from the person making the entry, shall be 
 forfeited, which forfeiture shall only apply to tlie whole of 
 the merchandise or the value thereof in the case or pack- 
 age containing the particular article or articles of mer- 
 chandise to which such fraud or false paper or statement 
 12 
 
178 ACT OF JUNE 10, 1890.— Sec. 10. 
 
 relates; and such person shall, upon conviction, be fined 
 for each offense a sum not exceeding five thousand dollars, 
 or be imprisoned for a time not exceeding two years, or 
 both, in the discretion of the court. {See §§2802, 2921, 
 5292, R. S., supra.) 
 
 1. In the case of forfeitable goods, it has been held by the 
 Attorney-General, that when personal effects are packed with 
 goods Hable to forfeiture, such personal effects are exempt under 
 section 2802, Revised Statutes, supra (T. D. 7344). 
 
 2. An entry made at a price above the cost price or ordinary 
 market value, for the purpose of reducin.^ the rate of duty, is a 
 false entry (T. D, 4913). 
 
 3. No merchandise under seizure will be released on the filing 
 of bond for value thereof, except upon a deposit of the amount of 
 duties assessed thereon, unless by express authority of the Trea- 
 sury Department (T. D. 12264). 
 
 Appraisal— Means of ascertaining actual market value. 
 
 Sec. 10. That it shall be the duty of the appraisers of 
 the United States, and every of them, and every person 
 who shall act as such appraiser, or of the collector, as the 
 case may be, by all reasonable ways and means in his or 
 their power to ascertain, estimate, and appraise (any in- 
 voice or affidavit thereto or statement of cost, or of cost 
 of production to the contrary notwithstanding) the actual 
 market value and wholesale price of the merchandise at 
 the time of exportation to the United States, in the prin- 
 cipal markets of the country whence the same has been 
 imported, and the number of yards, parcels, or quantities, 
 and actual market value or wholesale price of every of 
 them, as the case may require. {See "Appraisal,'' 
 §§2899-2953 R. S., supra.) 
 
 1. Appraisers. 
 
 Appraisers are executive officers, and the ascertainment of 
 dutiable value is an executive and administrative function, not a 
 judicial process. Neither the President, nor any head of a de- 
 partment, nor the courts can interfere or instruct the appraisers 
 in regard to the nature of their returns, so long as the appraiser 
 acts within the law and there is no fraud (T. D. 7235, 7800, 12503, 
 15270). 
 
 2. Appraisers' functions and duties. 
 
 The only statutory function and chief duty of the appraiser is 
 to ascertain the foreign market value of " all imported merchan- 
 dise," and the term is ordinarily construed to mean any article 
 which is the object of commerce or may be bought or sold in trade 
 (T. D. 9659; G. A. 1915; Cobzhausen vs. Nazro, 107 U. S., 215, 
 sec. 2766, Revised Statutes, supra). The appraiser also deter- 
 mines the country of export and the principal market thereof 
 (T. D. 8954, 11651; G. A. 1007; lasigi vs. Collector, i Wallace, 
 U. S., 375), but the classification of the goods is in no case the 
 function of the appraiser (T. D. 9659). 
 
 3. Appraisers proceedings. 
 
 The question of dutiable value is not to be tried before the ap- 
 praisers as if it were an issue in a suit in a judicial tribunal, but 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 10. 179 
 
 in conformity with the regulations prescribed by the Secretary of 
 the Treasury, and must necessarily be to some extent of a sum- 
 mary character (T. D. 10604; Auffmordt vs. Hedden, 137 U. S., 
 310; Origet vs. Hedden, 153 U. S., 228). 
 
 4. Appraisement. 
 
 The theory of the law is that there can be no valid appraise- 
 ment except upon actual inspection and examination of the goods, 
 and which does not carry with it the right of appeal to reappraise- 
 ment (T. D. 6601, 6749, 6928). Where goods are invoiced and 
 entered at a given valuation (whether on certified or pro forma 
 invoice), and the local appraiser reports this value correct, or 
 where he makes appraisement in substantial compliance with the 
 law, his finding of value is deemed to relate to foreign market 
 value, and can only be challenged by calling for re appraisement 
 under section 13 (T. D. 4232, 7800, 10604, 11651, 13092; G. A. 
 124, 1007, 1220, 1547, 1915. Auffmordt vs. Hedden, 137 U. S., 310; 
 see also notes to section 13 and 14). 
 
 5. Market value — means of ascertaining. (See also sections 
 
 II, 16, 19.) 
 Appraisers are not limited to any one out of many ways of 
 reaching the actual market value (T. D. 5806, 7235; G. A. 878); 
 they may take as precedents the findings of reappraisements of 
 similar goods (T. D. 8200, 8870), and information as to market 
 value furnished by importer after entry is complete, may also be 
 considered (T. D. 9991; G. A. 182; see note 2 (b) to section 7). 
 The appraiser properly decides all doubtful points in favor of the 
 Government, but questions of fact (for example, the ascertain- 
 ment of the number of threads in countable cotton cloth), the 
 appraiser determines upon their merits after careful practical 
 examination (G. A. 2515, 2522). 
 
 6. "Principal markets of the country." 
 
 '^Country'' embraces ''all possessions of a foreign state, ho7uever 
 widely separated, which are subject to the same supreme execu- 
 tive and legislative control.''^ (Stairs vs. Peaslee, 18 Howard, 
 U. S. 521.) 
 
 Goods manufactured in Sheffield, England, and imported from 
 Canada, and appraised at the value in Sheffield, are dutiable on 
 the value in Sheffield — Canada being a possession of the British 
 Empire. The cost and freight for shipment to Canada are not 
 dutiable charges (G. A. 1007). 
 
 Goods imported from Europe into Mexico and imported from 
 Mexico into the United States are dutiable on the value in the 
 Mexican markets (T. D. 12780). 
 
 7. "Time of Exportation." 
 
 Time of exportation is the date the goods leave the foreign 
 port. Where the goods are from an interior country — for example, 
 from Switzerland via Havre, France — they are exported -wh.o.n they 
 pass the frontier boundary of Switzerland (Reg. 1892, Articles 
 836, 838). 
 
 8. Various rulings on appraisal. 
 
 Appraisers may return less than the invoice value. The re- 
 strictive provision of section 7, that duty shall not be assessed 
 upon less than invoice or entered value is controlling only on 
 the Collector in the assessment of duty (T. D. 10065; see also note 
 I (a) to section 7). 
 
 Appraisers cannot reconsider or modify their reports of ap- 
 
180 ACT OF JUNE 10, 1890.— Secs. 11-12. 
 
 praisement, and values fixed by them cannot be subsequently 
 changed by them when impossible to examine the goods (T. D. 
 3753, 4089, 8295, 8584). 
 
 Appraisers may find difference in value under provisions of 
 sections 2910-2912 Revised Statutes, supra, whenever goods are in- 
 voiced at an average price (G. A. 11 16, 1642). 
 
 Appraisers' additions to make market value must not be made 
 in lump sums, but item by item to the price of the goods (T. D. 
 9550). 
 
 Appraisers should clearly indicate in their returns that their ap- 
 praisal includes items specified in section 19, (T. D. 14674). 
 
 Appraisers must ascertain the market value of the actual con- 
 tents where goods are invoiced and entered by the piece, package 
 or other undefined quantity (G. A. 2842. Reg. 1892, Art. 895). 
 
 Appraisement of machinery and other bulky articles may be 
 made on the wharf or other suitable places (T. D. 13006, 13040, 
 13274, 13277, 13903, 14357, Regulations 1892, Article 828). 
 
 Appraisal— Means of ascertaining actual market value of 
 merchandise wholly or partially manufactured. 
 
 Sec. 11. That when the actual market value, as herein 
 defined, of any article of imported merchandise wholly or 
 partially manufactured and subject to ad valorem duty, or 
 to duty based in whole or in part on value, cannot be ascer- 
 tained to the satisfaction of the appraising officer, the 
 appraiser or appraisers shall use all available means to 
 ascertain the cast of production of such merchandise at 
 the time of exportation to the United States, and at the 
 place of manufacture; such cost of production to include 
 cost of materials and of fabrication, all general expenses 
 covering each and every outlay of whatsoever nature inci- 
 dent to such production, together with the expense of 
 preparing and putting up such merchandise ready for 
 shipment, and an addition of eight per cent, upon the total 
 cost as thus ascertained; and in no case shall such mer- 
 chandise be appraised upon original appraisal or re- 
 appraisement at less than the total cost of production as 
 thus ascertained. {See §8 and notes to §10 of this Act.) 
 
 General Appraisers— Appointment, duties, and permanent 
 Board at port of Kew York. 
 
 Sec. 12. That there shall be appointed by the President, 
 by and with the advice and consent of the Senate, nine 
 general appraisers of merchandise, each of whom shall 
 receive a salary of seven thousand dollars a year. Not 
 more than five of such general appraisers shall be ap- 
 pointed from the same political party. They shall not be 
 engaged in any other business, avocation, or employment, 
 and may be removed from office at any time by the Presi- 
 dent for inefficiency, neglect of duty, or malfeasance in 
 office. They shall be employed at such ports and within 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec 13. 181 
 
 such territorial limits, as the Secretary of the Treasury 
 may from time to time prescribe, and are hereby authorized 
 to exercise the powers, and duties devolved upon them by 
 this act and to exercise, under the general direction of the 
 Secretary of the Treasury, such other supervision over 
 appraisements and classifications, for duty, of imported 
 merchandise as may be needful to secure lawful and 
 uniform appraisements and classifications at the several 
 ports Three of the general appraisers shall be on duty 
 as a board of general appraisers daily (except Sunday and 
 legal holidays) at the port of New York, during the busi- 
 ness hours prescribed by the Secretary of the Treasury, 
 at which port a place for samples shall be provided, under 
 such rules and regulations as the Secretary of the Treasury 
 may from time to time prescribe, which shall include rules 
 as to the classes of articles to be deposited, the time of 
 their retention, and as to their disposition, which place of 
 samples shall be under the immediate control and direction 
 of the board of general appraisers on duty at said port. 
 {Sfe notes to Section 15.) 
 
 Appraisers' duties prescribed— Re-appraisement by General 
 
 Appraisers. 
 
 Sec. 13. That the appraiser shall revise and correct the 
 reports of the assistant appraisers as he may judge proper, 
 and the appraiser, or, at ports where there is no appraiser, 
 the person acting as such, shall report to the collector his 
 decision as to the value of the merchandise appraised. At 
 ports where there is no appraiser, the certificate of the 
 customs officer to whom is committed the estimating and 
 collection of duties, of the dutiable value of any merchan- 
 dise required to be appraised, shall be deemed and taken 
 to be the appraisement of such merchandise. If the col- 
 lector shall deem the appraisement of any imported mer- 
 chandise too low he may order a re-appraisement, which 
 shall be made by one of the general appraisers, or, if the 
 importer, owner, agent, or consignee of such merchandise 
 shall be dissatisfied with the appraisement thereof, and 
 shall have complied with the requirements of law with 
 respect to the entry and appraisement of merchandise, he 
 may, within two days thereafter give notice to the col- 
 lector, in writing, of such dissatisfaction, on the receipt of 
 which the collector shall at once direct a re-appraisement 
 of such merchandise by one of the general appraisers. 
 The decision of the appraiser or the person acting as such 
 (in cases where no objection is made thereto, either by the 
 collector or by the importer, owner, consignee, or agent), 
 or of the general appraiser in cases of re-appraisement, 
 shall be final and conclusive as to the dutiable value of 
 such merchandise against all parties interested therein, 
 
182 ACT OF JUKE 10, 1890.— Sec. 13. 
 
 unless the importer, owner, consignee, or agent of the 
 merchandise shall be dissatisfied with such decision, and 
 shall, within two days thereafter give notice to the col- 
 lector in writing of such dissatisfaction, or unless the col- 
 lector shall deem the appraisement of the merchandise too 
 low, in either case the collector shall transmit the invoice 
 and all the papers appertaining thereto to the board of 
 three general appraisers, which shall be on duty at the 
 port of New York, or to a board of three general ap- 
 praisers who may be designated by the Secretary of the 
 Treasury for such duty at that port or at any other port, 
 which board shall examine and decide the case thus sub- 
 mitted, and their decision, or that of a majority of them, 
 shall be final and conclusive as to the dutiable value of 
 such merchandise against all parties interested therein, 
 and the collector or the person acting as such shall ascer- 
 tain, fix, and liquidate the rate and amount of duties to 
 be paid on such merchandise, and the dutiable costs and 
 charges thereon, according to law. 
 
 Reappraisement. 
 
 (a) The purpose of reappraisement \s to afford the importer or 
 the collector the right to call for reappraisement by a general ap- 
 praiser or a Board of General Appraisers to review the decision of 
 the local appraiser or a general appraiser as to the correct amount 
 of dutiable value of the merchandise (G. A. 225, 226, 899, 11 16, 1190, 
 1198, 1218, 1253, 1823, 1915, 2622), and the provisions cover every 
 case where the importer has made a statement of the value and 
 made entry, whether upon pro forma or certified invoice (G. A. 
 1220), but the collector is not hereby authorized to return a case to 
 the local appraiser for reconsideration, and a second appraisal is 
 void (G. A. 2754). 
 
 The right of reappraisement is distinct and separate from the 
 remedy by protest, which relates to cases where the importer is 
 dissatisfied with the action of the collector in the classification of 
 the merchandise and the amount of duty chargeable thereon (G. 
 A. 226, see Section 14 and notes). 
 
 (b) Binding effect of reappraisement. — The decision of a gen- 
 eral appraiser or of a Board of General Appraisers as to the dutiable 
 value, shall be final and conclusive against all parties interested 
 therein, which includes the government (T. D. 7007, 7095, 7235, 
 8212, 8745, 13941 ; G. A. 1304,2097), and in cases of reappraisement 
 the importer has no right to the judgment of a jury upon the value 
 of the goods (Aufmordt vs. Hedden, 137 U. S. 310). 
 
 (c) Reappraiseinent by a General Appraiser. — The general ap- 
 praiser is not restricted by any previous valuation by the local 
 appraiser, but may report a higher valuation whether reappraise- 
 ment is at the instance of importer or collector (G. A. 254, 712). 
 
 (d) Reappraisement by Board of General Appraisers. — The de- 
 cision of the Board of General Appraisers is final as to the dutiable 
 value of the merchandise, and where the Board act within the 
 limit of their statutory power and in good faith, their decision is 
 not subject to protest or review by a Federal court upon a question 
 involving merely the valuation and not the classification or rate of 
 duty (T. D. 13941 . G. A. 899, 1547, 2097, 2622. Oelberman vs. 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 14. 183 
 
 Merritt, 123 U. S. 356; Aufmordt's case, 11 Sup. Ct. Rep. 103; 
 Passavant vs. U. S., 148 U. S. 214; affirmed in Origet vs. Hedden, 
 153 U. S. 228). And where the additional duty under Section 7, 
 is incurred by reappraisement, it is a mere legal incident, not 
 subject to attack by protest (Passavant vs. U. S., supra). 
 
 Notice from the Board of their finding on reappraisement is suffi- 
 cient authority for reliquidation (T. D. 13114). 
 
 The Board cannot reconsider or reverse their first decision by a 
 subsequent decision in the same case (T. D. 11670; G. A. 872). 
 
 Where goods are seized under forfeiture for undervaluation 
 (Section 7,) the importer has full right of appeal for reappraise- 
 ment by the Board of Appraisers (T. D. 14778, adopting opinion 
 ion U. S. C. Court. See also G. A. 2830). 
 
 (e) Where reappraisement is the proper remedy (see also notes 
 to Section 14). 
 
 It is the proper remedy where the importer is dissatisfied with 
 the report of local appraiser or a General Appraiser in the follow- 
 ing cases — 
 
 where the dutiable value is advanced (decisions cited note 
 (a) supra). 
 
 where importer claims that discount specified in invoice is 
 less than was actually allowed (G. A. 1201). 
 
 where discounts deducted in invoice are not allowed (T. D. 
 3687, 9729; G. A. 479, 1 130). 
 
 where so-called "samples of no value " are returned dutia- 
 ble (G. A. 1246, 1915). 
 
 where appraiser determines the "country of export" and 
 the principal market thereof (T. D. 8954, 11651; G. A, 
 1007). 
 
 where appraiser acts under Sections 2910-2912, Revised 
 Statutes, supra, and finds ^ diff'erence in value between 
 various articles invoiced at an average price (G. A. 1116, 
 1642. In re Schefer, 49 Fed, Rep. 216). 
 
 where invoice valuations are excessive, such not being 
 /^r i-^ excessive and not subject to correction as "mani- 
 fest" errors (T. D. 4180, 10065; G. A. 1207, 1208, 2476). 
 
 where goods are seized for undervaluation under Section 7, 
 or for violation, of Section 2901, Revised Statutes, supra, 
 . (T. D. 14778, adopting opinion U. S. C. Court). 
 
 where goods are invoiced and entered by the piece, pack- 
 age or other undefined quantity, and the appraiser ascer- 
 tains the dutiable value of the actual quantity imported, 
 which proves in excess of invoice value. (G. A. 2842. 
 Reg. 1892, Article 895.) 
 
 Protest against decision of the Collector— Consideration of 
 Protest by Board of General Appraisers. 
 
 Sec. 14. That the decision of the collector as to the rate 
 and amount of duties chargeable upon imported merchan- 
 dise, including all dutiable costs and charges, and as to all 
 fees and exactions of whatever character (except duties on 
 tonnage), shallbe final and conclusive against all persons 
 interested therein, unless the owner, importer, consignee, 
 or agent of such merchandise, or the person paying such 
 fees, charges, and exactions other than duties, shall, within 
 
184 
 
 ACT OF JUNE 10, 1890.— Sec. 14. 
 
 ten days after " but not before '^ such ascertainment and 
 liquidation of duties, as well in cases of merchandise en- 
 tered in bond as for consumption, or within ten days after 
 the payment of such fees, charges, and exactions, if dissat- 
 isfied with such decision give notice in writing to the col- 
 lector, setting forth therein distinctly and specifically, and 
 in respect to each entry or payment, the reasons for his 
 objections thereto, and if the merchandise is entered for 
 consumption shall pay the full amount of the duties and 
 charges ascertained to be due thereon. Upon such notice 
 and payment the collector shall transmit the invoice and 
 all the papers and exhibits connected therewith to the 
 board of three general appraisers, which shall be on duty 
 at the port of New York, or to a board of three general ap- 
 praisers who may be designated by the Secretary of the 
 Treasury for such duty at that port or at any other port, 
 which board shall examine and decide the case thus sub- 
 mitted, and their decision, or that of a majority of them, 
 shall be final and conclusive upon all persons interested 
 therein, and the record shall be transmitted to the proper 
 collector or person acting as such who shall liquidate the 
 entry accordingly, except in cases where an application 
 shall be filed in the circuit court within the time and in the 
 manner provided for in section fifteen of this act. ( This 
 section is a revision ^/§§2 93i and 2932, R. S. See §21, Act 
 Jiine 22, 1874; §§2 and /if. Act March 3, 1875, supra. For 
 r-fund of tonnage tax, see Act Jufie 26, 1884, supra. For 
 protests on errors in invoices, entries or liquidation, see note 
 (8) to §7 of this act). 
 
 Note 
 
 (m) protest not open to amend- 
 ment—alternative protests. 
 
 (n) papers and samples to accom- 
 pany the protest. 
 
 (o) protest on reliquidation. 
 
 (p) claims in protests. 
 
 general rules respecting, 
 valid claims in protests, 
 invalid claims in protests, 
 sundry rulings on claims. 
 
 (q) where protests admlssable. 
 
 (rj where protests not admissable. 
 
 (s) sundry ruling relating to pro- 
 tests. 
 
 Note 
 
 Protest and appeal. 
 
 (a) the remedy by protest. 
 
 (b) limitations for filing the pro- 
 . test. 
 
 (c) rules as to limitations. 
 
 (d) payment of duties to precede 
 
 filing of protest 
 
 (e) persons entitled to make pro- 
 
 test. 
 
 (f) filing (delivery) of protest. 
 
 (g) form of protest, 
 (h) protest must describe the goods 
 (k) essential elements of the pro- 
 test. 
 
 (1) relief confined to claims in pro- 
 test. 
 
 Protest and appeal. 
 
 (a) The remedy by protest.— {Sq% note (q), also note to Section 
 15, "Jurisdiction of the Board of General Appraisers "). 
 
 After lawful entry of the merchandise a remedy is afforded the 
 importer by means oi protest in case of dissatisfaction with the 
 decision of the collector— As to the rate and amount of duties 
 chargeable upon the merchandise including all dutiable costs and 
 charges. (F'or rules for classification of merchandise see '* Clas- 
 sification in Index"). As to all fees and exactions of whatever 
 character (except duties on tonnage) and the term ''ex-actions'' 
 includes all overcharges of duties illegally exacted by the col- 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 14. 185 
 
 lector in the performance of his official duties. Unless the case 
 for which the remedy is sought can, by reasonable intendmerit, 
 be brought within these terms, the Board of General Apprais- 
 ers has no authority to pass on the issue raised by the protest 
 (T, D. 11817; G. A. 91, 205, 2498. 2622, 2830; Ex parte Fassett, 
 142 U. S., 479; Passavant vs. U. S., 148 U. S.,214; U. S. z/5. Klin- 
 genberg, 153 U. S., 104; In re Chichester, 48 Fed. Rep., 281, 
 applied in G. A. 2830). 
 
 The provisions of section 7, that, "the duty shall not, however, 
 be assessed upon an amount less than the invoice or entered 
 value," (while it does not prevent the appraiser from return- 
 ing a less value than the invoice value) controls the collector 
 in the assessment of the duty (T. D. 10065; G. A. 316,871). 
 It is therefore the province of the collector, as the assessing 
 officer, to determine for himself the question of what is the 
 invoice value of the goods, and in so acting, he may add such 
 charges as he considers to be dutiable, and his decision in this 
 respect is not in the nature of appraisement and not subject to 
 reappraisement, but may be assailed by protest (T. D. 14784; G. 
 A. 871, 2594). 
 
 While the general rule is, that the valuation of the merchandise 
 made by the appraiser and unappealed from, is conclusive upon 
 all parties interested therein, which includes the Government; 
 nevertheless the appraisement is subject to be impeached where 
 the appraiser proceeds upon a zvrong principle contrary to law, 
 and a Protest is the proper remedy for so doing. Where the 
 appraiser adds charges not authorized by law, to make market 
 value, or acts under a wrong construction of Section 2910, Revised 
 Statutes, supra, are examples ^\iq.x^ protest \% admissible against 
 the illegal valuation of the merchandise. (Oberteuffer vs. Rob- 
 ertson, 116 U. S., 499, cited in extenso T. D. 7387; Robertson 
 vs. Frank Bros., 132 U. S., 17, cited in extenso, T. D. 9752; Ober- 
 man vs. Merritt, 123 U. S., 356; Magone vs. Rosenstein, 142 U. S., 
 214; Schoenfeld vs. Hendricks, 152 U. S., 691; Muser vs. Magone, 
 155 U. S., 240, 246; T. D. 14784; G. A. 484, 899, 1007, 1605, 2379). 
 
 (b) Limitations for filing the protest (see also protest on reliqui- 
 dation note (o). Protests against the rate and amount of 
 duties must be filed within ten days, including Sundays and holi- 
 days, from the date of ascertainment and liquidation of the 
 original import entry, at the first port of arrival, " as well in cases 
 of merchandise entered in bond as for consumption " (T. D. 6895, 
 71 16, 7858, 8890; G. A. 91, 98, 1856, 2852; see also T. D. 14907, citing 
 Saltonville vs. Russell, 152 U. S., 628; see also G. A. 180); see 
 note (o). 
 
 Protests against fees, charges and exactions of whatever nature, 
 excepting duties on tonnage, must be filed within ten days, 
 including Sundays and holidays, from the time of the payment 
 thereof (T. D. 7858, 11524; G. A. 49, 91, 2498; see also G. A'. 180.) 
 
 (c) Rules as to the limitations. — When an act is to be done 
 from or after a day named, the rule is to exclude the first day 
 designated and include the last day : for example, liquidation or 
 payment on the 7th makes protest in time if filed on the 17th. 
 (Sheets vs. Selden, 2 Wallace (U. S.), 177; Dutcher vs. Wright, 
 94 U. S. 533, cited; G. A. 1640.) 
 
 Importers are not entitled to any special notice of the rendition 
 of the collector's decision. The importer is compelled to advise 
 himself as to every step in the progress of the proceedings without 
 personal notice (Westroy vs. U. S., 18 Wallace, U. S., 322, cited 
 in G. A. 91). 
 
 The date of liquidation stamped upon the entry, and the post- 
 ing of the same in the custom-house, is sufficient notice, and the 
 
186 ACT OF JUNE 10, 1990.— Sec. 14. 
 
 date stamped on the entry prevails in case of any discrepancy. 
 (Davies vs. Arther, 96 U. S. 148, cited in extensio T. D. 9348, 
 9470). 
 
 Protests filed before the liquidation is completed are invalid 
 (T. D. 8890; G. A. 127), but are valid if filed on the same day 
 liquidation was made (T. D. 7770)- 
 
 Where protests include more than one entry, the liquidation 
 runs on each entry respectively, from date of its liquidation 
 (T. D. 3746). 
 
 Liquidation on goods entered in bond may be made as soon 
 as practicable after entry, and need not be deferred until final 
 withdrawal (Merritt vs. Cameron, 137 U. S. 542), and protest 
 rnust be filed within ten days from the decision of the collector at 
 time of liquidation, and comes too late if filed within ten days of 
 final withdrawal (Cadwalder vs. Partridge, 137 U. S. 553). 
 
 Where goods are lost from warehouse by burglary, the status 
 of original entry is not changed and protest must be filed within 
 the ten days limitation (G. A. 2771, Sections 2962, 2984 Revised 
 Statutes, supra). 
 
 (d) Payment of dnties tnust precede filing of protest. — Where 
 the goods are entered for consumption, the importer must pay in 
 full within ten days (including Sundays and holidays) after liqui- 
 dation, all duties and charges on the entry, including additional 
 duties, before filing the protest, whether the protest relates to all 
 or only a portion of the goods in the entry (Attorney-General's 
 opinion cited T. D. 11524, 11788, 12067, 14800; G. A. 33, 1035, 1640). 
 
 The question whether the payment of duties is a condition pre- 
 cedent to the right of protest, is now pending before the United 
 States Supreme Court. In the case oiin re. Goldenberg Brother & 
 Co., involving this question, the District Court held that the pay- 
 ment of duties was not a condition precedent, thereby reversing 
 the decision of the Board of General Appraisers (G. A. 1035, supra). 
 Upon appeal to the Circuit Court of Appeals, the court, without 
 considering the question, certified the case to the Supreme Court. 
 
 {<b) Persons entitled to make protest. — It is the owner, importer, 
 consignee, or agent of the merchandise who must protest and 
 appeal, and he may maintain action, as well as persons who take 
 by devolution. Purchasers of goods before liquidation are en- 
 titled to protest and appeal and institute suit. (See note (3) to 
 Section 15, and cases there cited.) 
 
 Foreign shippers cannot make valid protest unless they are also 
 consignees of the goods (T. D. 8890). 
 
 (f) Filing {delivery) of the protest. — To "give notice in writing 
 to the collector" is synonymous with filing the protest with the 
 collector, and a protest is considered as filed only when it is 
 delivered to the proper officer during official hours. The date 
 upon which protest is stamped and entered on the record at the 
 custom house, is conclusive evidence of the date of delivery. The 
 presumption is that in the conduct of a public office everything is 
 done properly and according to the ordinary course of business. 
 There must be an actual delivery within the limited time, and 
 should be delivered to the proper officer personally, at the first 
 port of entry, and not be left on the officer's desk in his absence. 
 Protests sent to the collector by mail are at the sender's risk. 
 (Davies vs. Miller, 130 U. S. 284; in re. Fauche, 138 U. S.- 565; 
 G. A. 1625, 1856, 2018, 2538). 
 
 (gr) Form of the protest. — Should be made in duplicate and be 
 addressed to collector or other customs officer assessing the duty, 
 or to whom payments are made of costs, charges and exactions 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 14. 187 
 
 (Department Circular of August 7, 1890, Article 42, G. A. 2915). 
 Should give name of importing vessel, date of importation, 
 number or numbers of entries, dates of liquidation (T. D. 8890). 
 Should describe the goods sufficient to lead to a prompt identifi- 
 cation on the invoice; (see note (h). Should be signed by 
 the owner, importer, consignee, or agent of the goods (G. A. 1069, 
 1181; Davies vs. Arthur, 96 U. S. 151; Schnell vs. Fauche, 13a 
 U. S. 567), or by duly authorized attorney (T. D. 7910, 8721), and 
 are invalid \i nnsigned (G. A. 2197). the importer's address should 
 also be given. Omission of the date where protest is otherwise 
 in proper form and attached to the invoice, is immaterial (Schnell 
 vs. Fauche, 138 U. S. 562). 
 
 (h) Protest must describe the goods. — The description of the 
 merchandise covered by the protest shall be set forth with reason- 
 able certainty, such as may lead to its prompt identification on 
 the invoice (G. A. 1914, 2304, and cases cited), and where items 
 are numerous the practice is to give case numbers when neces- 
 sary for proper identification (G. A. 2304). But whether it is re- 
 quired that case numbers shall be given in every instance is in- 
 volved in doubt. The rule appears to be that where the protest 
 does give the case numbers the claim is confined to the cases so 
 designated (T. D. 7854, 9647; G. A. 2127, 2484, 2677). Decision 8890 
 requires the protest to ''set forth marks and numbers on cases,') 
 and decision G. A. 1914 requires the ''particular number of the 
 outer case or covering i7i which the goods are contained'' to be 
 described. Whereas G. A. 2127 does not require the "particular 
 cases containing the goods " to be specified. 
 
 Reference to certain items in the invoice, and adding "and 
 others," and there are no "others" of similar kind or easily 
 identified, confines consideration to the items specifically pointed 
 out (G. A. 2304. See also G. A. 2556, held for review by court.) 
 
 Reference to certain packages by numbers and adding, " etc." 
 and all the merchandise is of the same kind and nature, covers all 
 the goods on entry (G. A. 2403). 
 
 Reference to articles by certain "commercial names" and im- 
 porters decline to give actual character of the articles, is abandon- 
 ment of the protest (G. A. 645). 
 
 Where goods described do not appear upon entry designated 
 the protest is void\ the fact that the goods referred to are in- 
 cluded in another entry made by same importer on same date, 
 does not cure the defect (G. A. 1914). 
 
 (k) Essential elements of the protest. (See also notes (L) and (p)* 
 Protests are commercial documents, and it is not intended they 
 should possess all the technical precision of a legal document, 
 they have always been liberally construed by the courts, and great 
 formality or fullness is not expected or required (T. D. 4494, 8218, 
 10487). "The statute was designed for practical use by men en- 
 gaged in active commercial pursuits, and was intended to super- 
 induce a prompt and amicable settlement of differences between 
 the government and the importer. The officers of the government 
 on the one part, and the importer or his agent on the other, are 
 brought into communication and intercourse by the act of entry of 
 the merchandise, and opportunities for explanation easily occur 
 for every difference that may arise. We are not therefore disposed 
 to exact any nice precision, nor to apply any strict rule of construr- 
 tion upon the notice required by the protest;" (Greeley's Adminis- 
 trator vs. Burgess, 18 Howard, U. S. 413, 416): and this was 
 affirmed in SchelVs Executors vs. Eauche, (138 U. .S. 567), 
 where the court said: "Some allowance must be made for the 
 magnitude of business done at a large port, and the hurry and 
 
188 ACT OF JUNE 10, 1890.— Sec. 14. 
 
 confusion necessarily incident to its transaction, as well as for the 
 proneness of commercial men to look at the substance of things, 
 rather than at the form in which their ideas are expressed. A 
 protest which indicates to an intelligent man the ground of the 
 importer's objection to the duty levied on the article, should not 
 be discarded because of the brevity with which the objection is 
 stated." 
 
 So, in Heinze vs. Arthur, 144 U. S., 28, the article was "partly 
 cotton gloves mixed with silk," which was classified as "silk 
 chief value," and the protest objected to that classification and 
 claimed that the goods were dutiable as 'cotton chief value,' the 
 duty assessed being only legal where silk is the chief part," and 
 this was held sufficient. " the importers being bound only to state, 
 as they did, that the duty assessed was illegal, and why it was 
 illegal" (see T. D. 8166, 14962; G. A. 2132, 2427, 2561). In other 
 words, the case must be specific as to tariff designation. 
 
 The case of Herman vs. Robertson (152 U. S., 521), on the other 
 hand, is an instance where a protest was held insufficient because 
 it failed to point out the provision under which the claim was 
 made. The goods were in fact enumerated, but were incorrectly 
 classified by similitude. The protest insisted also that the goods 
 were non-enumerated, but came properly under another provision 
 of the similitude section. It was held that as the importer did not 
 assert that the goods were not within the provision relied on by 
 the collector, save as it was objected that they came under another 
 provision of said section, which was likewise incorrect, and failed 
 to point out or suggest in any way the provision which actually 
 controlled, and in effect only raised the question which of two 
 clauses, under one or the other of which it was assumed that the 
 importation came should govern as being more applicable, and 
 the protest was held insufficiently definite and specific. 
 
 This case was alarmed in Bresson vs. Russell {\^i U. S., 577), 
 where the protest was held not sufficient to notify the collector of 
 the claim, because it merely described the goods in a manner to 
 leave it uncertain which of several clauses was applicable. 
 
 While the tendency of the courts and the Board of General 
 Appraisers in considering the protest is to look to substance 
 rather than to mere form, still there are certain elements essential 
 to the validity of every protest. 
 
 The statutory requirement of this section is, that the protest 
 test "shall set forth distinctly and specifically the reasons for 
 the irnporter's objection to each entry or payment," "and this," 
 as said by the Supreme Court in Presson vs. Russell, supra, 
 "involves the designation in substance, though exact accuracy is 
 not required, of the provisions under which the importer insists 
 the goods are dutiable, so as to comprehensively indicate the 
 grounds of alleged error and afford the means of rectification," 
 or, as said in SchelVs Executors vs. Fauche, supra, "sufficient to 
 indicate to an intelligent man the grounds of the importer's ob- 
 jection to the duty levied on the article." 
 
 It must be sufficient to notify the collector of the true nature 
 and character of the objection, so that it can be shown at the 
 the trial that the objection then taken was at the time in the mind 
 of the importer, that he may not raise objections other than those 
 on which he acted, so as to secure to the government the practical 
 advantage which the statute was designed to secure. (T. D. 4494, 
 7358, 7910, 8218, 14909; G. A. 137, 770, 1914; Warren vs. Peaslee, 2 
 Curt., 235; Davies vs. Arthur, 96 U. S., 148; Arthur vs. Dod*e, 
 loi U. S., 34; Arthur vs. Morgan, 112 U. S., 495; In re. Fassett, 
 142 U. S., 479; Heinze vs. Arthur, 144 U. S., 28; In re. Collector 
 C. C. A., 55 Fed. Rep., 276). 
 
CUSTOMS ADMINISTRATIVE ACT.— Skc. 14. 189 
 
 It must point out not generally, but specifically, every particular 
 of fact, or law, relied upon as protecting the goods from the 
 duties demanded (T. D. 7910, 8005, 8218; G. A. 1914) Simply ob- 
 jecting to the rate assessed without mentioning any other rate, or 
 without claiming the goods to be free, is not sufficient (G. A. 2965). 
 
 (L) Relief conjined to claim in protest. — The importer having_ 
 set forth the reasons for his objections in conformity with note 
 "k", he frames his own contention, and must be confined to it. 
 The protest must stand or fall on its merits. The only ques- 
 tion for decision is, whether the importer was right in claim- 
 ing as he did, on the grounds he did, by his protest. The Board 
 of Appraisers cannot decide upon an objection which has not been 
 raised by the protest, nor go outside of the protest, and find that 
 the goods are dutiable as a class other than that specified in the 
 protest (T. D. 4922, 7282, 7700, 8890, 12394, 15638; G. A. 50, 143, 
 344, 401, 770, 850, 1356, 2304, 2453, 2551, 2805, 2583, 2676. 2979; in re. ' 
 Collector C. C. A., 55 Fed. Rep., 276; U. S. vs. Perkins et al., C. 
 C. A., 66 Fed. Rep., 50, cited T. D. 15634). 
 
 Relief under the protest is applied to only a portion or to the 
 whole importation according to the extent of the claim in the 
 protest (T. D. 7282, 11815; G. A. 888, 2231); and a part of an in- 
 voice may be held dutiable, as claimed, and part under the col- 
 lector's decision; or a claim may be sustained as to the separate 
 part or parts of an article, where the article is invoiced as an en- 
 tirety but as separable for assessment of duty (T. D. 8218; G. A. 
 2484; In re. Crowley, C. C. A., 55 Fed. Rep., 283). 
 
 (m) Protests not open to amendment. — Alternative protests. — 
 The importer is bound by his own statement of the objections to 
 the collector's decision, and cannot allege subsequently any errors 
 of fact or of law not substantially embraced in the protest. Nor 
 is a new protest admissible (In re Collector, C. C. A., 55 Fed. 
 Rep., 276). 
 
 Protests on file cannot be amended or chang-ed (T. D. 12394; G. 
 A. 538), but any sufficiently specific protests, filed within the statu- 
 tory period of ten days will be entertained, and where separate 
 sets of protests claim under several provisions, they will be treated 
 just as if they were alternative protests (G. A. 2551, 2895, 2915). 
 
 The protest is determined upon the facts as they actually existed 
 at the time of the entry, and papers omitted cannot be afterwards 
 considered (G. A. 911). 
 
 (n) Papers and samples to accompany the protest. — Protests 
 should be accompanied by invoice, entries, all reports, test- 
 imony and facts, and sample if possible, properly verified that 
 they represent the goods under protest (T. D. 10928, 13477 with 
 regulations as to samples; G. A. 1093, 1590). 
 
 Protestors are invited to file with their protests, briefs or written 
 arguments in support of their claims (T. D. 10373). 
 
 (o) Protests on reliquidation. — The decision of the collector is 
 "final and conclusive against all persons" which does not include 
 the United States, and no limitation is thereby imposed on the 
 power of the collector to reliquidate in the interest of the Govern- 
 ment, but a limitation is imposed on such power by Act of June 
 22, 1874, supra (G. A. 1304, 251 1). 
 
 Protest relating to weights does not keep an entry open or take 
 it out of the limitation of Section 21, Act June 22, 1874, supra, nor 
 reopen the question of duties (G. A. 1822). 
 
 Reliquidation, in certain cases, is a liquidation as to the right of 
 protest and appeal (Robertson vs. Downing, 127 U, S. 613), and 
 where the status of the invoice has been changed, or the interest 
 
190 ACT OF JUNE 10, 1890.— Sec. 14. 
 
 of the importer has been jeopardized by the reliquidation the 
 rig-ht of protest exists (T. D. 14446; G. A. 2403); *but questions not 
 involved in the reliquidation are not subject to protest (T. D. 8398), 
 nor does the reliquidation restore the right of protesting where 
 the right was lost on the original liquidation (G. A. 738). 
 
 Reliquidation under a decision of the Board of Appraisers is not 
 open to protest (G. A. 1584, 1818, 2127, 2677), unless the collector 
 fails to conform to such decision (G. A. 2403). 
 
 Where the collector reliquidates at a rate of duty claimed by 
 importers, a second protest claiming a still different rate is not 
 admissible (G. A. 1794). 
 
 When an Act of Congress changes the rates of duties on goods 
 entered in bond and liquidated more than ten days prior to the 
 operation of the act, the limitation of time in which protest should 
 . be made on the original entry becomes inoperative, and the pro- 
 test may be filed within ten days from the date of the collector's 
 decision as to rate and amount of duty under the later act on the 
 withdrawal oi the goods (G. A. 180). 
 
 (p) Claims in protests. — General Rules goverfiing the subject. 
 
 The classification of articles is involved in great doubt, often of 
 difficult solution by the most learned judges and jurists. It 
 would be an unreasonable rule to require a layman to solve them 
 by one stroke of his pen in selecting a single clause of the tariff 
 law within which he must confine his claim (G. A. 137). Alternative 
 or multifarious grounds of protest are, therefore, permissible. 
 Many "objections" may be assigned, based on a multitude of 
 "reasons" (12760, adopting opinion U. S. C. C.inre. Glaenzer 
 et al. 55 Fed. 642; G. A. 137, 2481; Legg vs. Hedden, 37 Fed. 
 Rep. 861), but where claims are so conflicting as to be repugnant 
 one to the other (G. A. 509), or are vague and indefinite (G. A. 65, 
 178, 787, 1218, 1623), they render the protest void. 
 
 Valid Claims in- Protests. 
 
 Claiming otherwise correctly, but inadvertently referring to a 
 paragraph number not included in the particular schedule, but to 
 the number immediately following it (G. A. 2132). 
 
 Claiming otherwise correctly but misnaming the goods (G. A. 
 854). 
 
 Claiming proper rate without any reference, and goods found to 
 be dutiable under one provision only (T. D. 8166; G. A. 2561). 
 
 Claiming otherwise correctly, but incorrectly stating the rate 
 assessed (G. A. 933). 
 
 Claiming one rate only, which proves to be the principal rate 
 in proper paragraph (T. D. 8785). 
 
 Invalid Claims in Protests. 
 
 Claiming otherwise correctly but naming wrong paragraph of 
 the schedule (G. A. 2211, 2749). 
 
 Claiming a certain rate without naming provision (T. D. 8005; 
 G. A. 233). 
 
 Claim based upon a former decision (T. D. 8005). 
 Claiming under a schedule for "sundries" without naming a 
 particular provision (G. A. 179). 
 
 Claiming relief based upon the existence of a fact which is a 
 violation of law (G. A. 2705). 
 
 Claiming value of currency in invoices different from that fixed 
 by Section 25, Act August 28, 1894 (G. A. 2716). 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 14. 191 
 
 Claim based upon a reference to — " reasons stated by us in our 
 letter" (G. A. 1526). 
 
 Claims under non-existent laws (G. A. 2779). 
 
 Sundry Rulings on Claims in Protests. 
 
 Claims under '' similitude clause" (Section 4, Act August 28, 
 1894) should refer to that section and the particular provision 
 thereof (T. D. 3842). 
 
 Claims for a higher rate than that assessed have to be sustained 
 if well founded (T. D. 6877; G. A. 2413). 
 
 Claims must be made under the act in force at the time of entry 
 (G. A. 494). 
 
 Claims alleging violation of law must specify grounds of conten- 
 tion (G. A. 32, 181, 1218). 
 
 Claims alleging illegality of appraisement must specify grounds 
 of averment (G. A. 65, 178, 1218, 1623). 
 
 Claims for allowance in weight by soakage of sea water is not 
 admissable where protestor has failed to comply with Regulations, 
 1892, Articles 851, 852 (G. A. 2569. See also G. A. 1719, appealed 
 and held not subject to review by court, but see note "Jurisdiction 
 of the Circuit Court," Section 15). 
 
 Claims may be held good as to part oif goods and part under 
 collector's decision (In re Crowley C. C. A. 55 Fed. Rep. 283, 
 distinguishing Davies vs. Arthur, 96 U. S. 148. T. D. 8218). 
 
 (q) Where protests admissible — Sundry cases. (See also note (a). 
 
 Protests are admissible where re-imported American whiskey 
 or other merchandise is denied the benefit of Section 19 or 
 Par. 387, Act August 28, 1894, by reason of the absence of re- 
 quired evidence. The protest should be filed within the ten days' 
 limit whether a bond is also filed or not. The bond should also 
 be filed within the limit (T. D. 12484, 12518; G. A. 1432, 1845, 2411). 
 
 Are admissible (but not necessary) against assessment of duty 
 on personal effects of persons arriving in the United States (T. D. 
 8890, 11762; G. A. 1983). See second proviso of Section i. Act 
 March 3, I875, supra. 
 
 Are admissible where charges or other additions to invoice or 
 entered value are made under duress or influence of customs offi- 
 cers (T. D. 9752, 14674; G. A. 2042, 2346, 2347). 
 
 Are admissible against charges for overtime, so-called, of dis- 
 charging officers on the ground that alleged services were not 
 rendered (G. A. 2044), or against gauging fees under section 3023, 
 Revised Statutes, supra (G. A. 1826). 
 
 Are admissible although the entry was made without invoice for 
 goods valued not over |ioo (G. A. 1629). 
 
 Are admissible where the collector omits to call for reappraise- 
 ment when dissatisfied with the valuation, and he advances the 
 value of the goods or any portion of them. The collector's omis- 
 sion to call for reappraisement does not bar the importer's right 
 to protest {G. A. 1299, 1902). 
 
 Are admissible where free withdrawal under section 16, Act 
 June 26, 1884, has been denied. The protest must be filed within 
 ten days after payment of duties, and appeal within thirty days 
 after such payment to the Secretary of the Treasury, to whom the 
 protest should be forwarded (T. D. 15506). 
 
 Are admissible against excessive amount of duties on goods 
 arising from increase of weight by soakage of sea water (G. A. 
 
192 ACT OF JUNE 10, 1890.— Sec. 14. 
 
 1719, 2569, 3025; see also Earnshavv vs. Cadwalader, 146 U. S., 247; 
 T. D. 13391). 
 
 (r) Where protests not admissible — Sundry cases. — (See also 
 remedy by reappraisement, section 13 and note). 
 
 Protests are not admissible against collector's decision, fixing 
 the value of the invoice currencies in accordance with the values 
 proclaimed under section 25, Act August 28, 1894 (G. A. 2716, 
 2732; United States vs. Klingenberg, 114 Sup. Ct. Kep., 790). 
 
 Not admissible against decisions as to excess of sea stores or 
 duties thereupon under sections 2795, 2796, Revised Statutes, 
 supra (T. D. 9927). 
 
 Not admissible against charges paid to owners of private 
 bonded warehouses (G. A. 1562). 
 
 Not admissable where goods are found to be different from 
 invoice description "Invoices must contain a correct description 
 of the goods " and importers are bound accordingly (G. A. 1643, 
 see Section 2). 
 
 Not admissible against decisions of either the collector or the 
 Secretary of the Treasury refusing drawback under Section 22, 
 Act Aug. 28, 1894. The proper remedy is by action in the Court of 
 Claims directly against the United States (Campbell vs. U. S., 107 
 U. S. 407; G. A. 2333). . 
 
 Not admissible upon questions as to sufficiency of identification 
 of American products returned under Section 19 or paragraph 387, 
 Act Aug. 28, 1894. Such questions are for consideration of the 
 Secretary of the Treasury (G. A. 2822). 
 
 Not admissible in forfeiture proceedings. But where goods 
 under seizure are appraised, they are entitled to reappraisement 
 (T. D. 14777, adopting opinion Circuit Court; G. A. 2830 In re 
 Chichester, 48 Fed. Rep. 281). 
 
 Not admissible where goods are invoiced and entered by the 
 piece, package or other undefined quantity, and the appraiser 
 ascertains the dutiable value of the actual quantity imported which 
 proves in excess of invoice value (G. A. 2842, Reg. 1892, Art. 895). 
 
 Not admissible where additional duty under Section 7, is 
 incurred under a reappraisement (see note i (c) to Section 13. 
 
 Not admissible in case of dissatisfaction with allowance for 
 damage under Section' 2984, Revised Statutes, supra. Such ques- 
 tions are for consideration of the Secretary of the Treasury (G. A. 
 2829). 
 
 Not admissible in questions involving the imposition of immi- 
 grant head-money tax (G. A. 2835). 
 
 Not admissible against decision of the Board of General Ap- 
 praisers as to the valuation of merchandise where the board acts 
 within their statutory powers. (See note i (c) to Section 13). 
 
 (s) Sundry Rulings Relating to Protests. 
 
 Where an article and the usual coverings are classed as an 
 entirety under Section 19, a decision on a protest includes the 
 coverings (G. A. 2578). 
 
 Protest and appeal is necessary prerequisite to a claim for com- 
 promise of a suit for excess of duties under Section 3469, Revised 
 Statutes, supra (T. D. 5690). 
 
 Where protest has been made and entries are up for reliquida- 
 tion thereunder, all errors in liquidation may be corrected (T. D. 
 8583). 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 15. 193 
 
 Protesters are afforded access to records of their cases to enable 
 them to acquaint themselves with the cases for consideration by 
 the Board of General Appraisers (T. D. 12498, 13930). 
 
 A protest is not needed where fines, penalties and forfeitures 
 have been incurred, unless it is claimed the same was illegally 
 enforced, when a protest would protect the interest of the party 
 after the proceeds have been covered into the Treasury (T. D. 
 9965, Reg. 1892, Art. 959, 974), but goods under seizure do not lose 
 full right of reappraisement (T. D. 14778), 
 
 Where protests have been lost by a fire or by carelessness of the 
 custodian, copies may be filed with the Board of General Ap- 
 praisers, upon proof gf loss of the originals (Marine vs. Lyon 
 etal., C. C. A. 62 Fed. Rep. 153). 
 
 Findings of fact by the Court (a jury being waived) will not 
 support a judgment for the importer, if they fail to show what 
 duty the collector charged, and to sufficiently describe the goods, 
 and if it does not appear under what provisions the respective 
 parties claim (Saltonstall vs. Birtwell, 150 U. S. 417). 
 
 An adverse decision of the Board of General Appraisers does 
 not prevent submission of other cases to the Board by protest 
 involving the same question (T. D. 11736). 
 
 A decision reversing a previous decision and reducing the rate 
 of duty, is no aid to an importer who has not duly protested 
 against the erroneous ruling in another importation (Cadwalder vs. 
 Partridge, 137 U. S. 553). 
 
 A protest cannot be sustained where the action of the customs 
 officials is obstructed by the action or negligence of the protester 
 (G. A. 2260). 
 
 A protest is not essential for a refund of duties paid on tools of 
 trade and other personal effects arriving with the owner (T. D. 
 15185)- • 
 
 A variance in the middle initial letter between the name signed 
 to the entry and that signed to the protest is immaterial (G. A. 
 2992). 
 
 Appeal to Court. 
 
 Sec. 15. That if the owner, importer, consignee, or 
 agent of any imported merchandise, or the collector, or the 
 Secretary of the Treasury, shall be dissatisfied with the 
 decision of the board of general appraisers, as provided 
 for in section fourteen of this act, as to the construction of 
 the law and the facts respecting the classification of such 
 merchandise and the rate of duty imposed thereon tinder 
 such classification, they or either of them, may, within 
 thirty days next after such decision, and not afterwards, 
 apply to the circuit court of the United States within the 
 district in which the matter arises, for review of the ques- 
 tions of law and fact involved in such decision. Such 
 application shall be made by filing in the office of the clerk 
 of said circuit court a concise statement of the errors of 
 law and fact complained of, and a copy of such statement 
 shall be served on the collector, or on the importer, owner, 
 consignee, or agent, as the case may be. Thereupon the 
 court shall order the board of appraisers to return to said 
 circuit court the record and the evidence taken by them, 
 13 
 
194 ACT OF JUNE 10, 1890.— Sec. 15. 
 
 together with a certified statement of the facts involved in 
 the case, and their decisions thereon; and all the evidence 
 taken by and before said appraisers shall be competent 
 evidence before said circuit court; and within twenty days 
 after the aforesaid return is made the court may, upon the 
 application of the Secretary of the Treasury, the collector 
 of the port, or the importer, owner, consignee, or agent, 
 as the case may be, refer it to one of said general appraisers, 
 as an officer of the court, to take and return to the court 
 such further evidence as maybe offered by the Secretary of 
 the Treasury, collector, importer, owner, consignee, or 
 agent, within sixty days thereafter, in such order and under 
 such rules as the court may prescribe ; and such further evi- 
 dence with the aforesaid returns shall constitute the record 
 upon which said circuit court shall give priority to and pro- 
 ceed to hear and determine the questions of law and fact in- 
 volved in such decision, respecting the classification of 
 such merchandise and the rate of duty imposed thereon 
 under such classification, and the decision of such court 
 shall be final, and the proper collector, or person acting as 
 such, shall liquidate the entry accordingly, unless such 
 court shall be of opinion that the question involved is of 
 siich importance as to require a review of such decision 
 by the Supreme Court of the United States, in which case 
 said circuit court, or the judge making the decision may, 
 within thirty days thereafter, allow an appeal. to said 
 Supreme Court;* but an appeal shall be allowed on the 
 part of the United States whenever the Attorney-General 
 shall apply for it within thirty days after the rendition of 
 such decision. On such original application, and on any 
 such appeal, security for damages and costs shall be given 
 as in the case of other appeals in cases in which the United 
 States is a party. Said Supreme Court shall have juris- 
 diction and power to review such decision, and shall give 
 priority to such cases, and may affirm, modify, or reverse 
 such decision of such circuit court, and remand the case 
 with such orders as may seem to it proper in the premises, 
 which shall be executed accordingly. All final judgments, 
 when in favor of the importer, shall be satisfied and paid 
 by the Secretary of the Treasury from the permanent in- 
 definite appropriation provided for in section twenty-three 
 of this act.f For the purposes of this section the circuit 
 courts of the United States shall be deemed always open, 
 and said circuit courts, respectively, may establish, and 
 from time to time alter, rules and regulations not inconsist- 
 ent herewith for the procedure in such cases as they shall 
 deem proper. {See § 2 , Act March 3 , 1875, supra, Act March 
 3, 1891,/^^/.) 
 
 ♦Under Act March 3, 1891, post^ customs cases are now sent to 
 the Circuit Courts of Appeals. 
 
 fSection 23 relates exclusively to abandonment for damage. 
 Section 24 is probably meant. 
 
CUSTOMS ADMINISTRATIVE ACT.- Sec. 15. 195 
 
 1. Appellate Jurisdiction. 
 
 {^) Jurisdiction of the Board of General Appraisers — In cases 
 upon Reappraisement. The decision of the Board of General Ap- 
 praisers is final as to the dutiable value of merchandise, and 
 where the Board acts within the limits of their statutory power 
 and in good faith, their decision is not subject to protest or 
 review by a federal circuit court upon a question involving merely 
 the valuation and not the classification or rate of duty (T. D. 
 13491; G. A. 899, 1548, 2097, 2622; Passavant vs. United States, 148 
 U. S., 214; in re Fassett, 142 U. S., 479). 
 
 In cases upon protest. — Section 14 makes the collector's 
 decision final unless appealed from, "as to the rate and amount 
 of duties chargeable upon imported merchandise," and the Board 
 would seem to have power to review, upon protest, any error 
 leading to the assessment of an excessive ''amount''' of duties as 
 well as an error in the ''rate'' (G. A. 3025). 
 
 The Board is the creature of statute and a definition of its powers 
 is to be found in section 12 and 14 of this Act of June 10, 1890, 
 which confer judicial power, and the phraseology implies a court. 
 The return made by the Board to the circuit court for review is to 
 be considered substantially in the same manner as the report of a 
 master is considered in that court, or as the record including the 
 opinion of the court in an equity or admiralty suit is considered 
 in an appellate court. The findings of fact by the Board will not 
 be disturbed, unless wholly unsupported by evidence or mani- 
 festly wrong (in re Kursheldt, C. C. A., 49 Fed. Rep., 633; in 
 re Stermann, C. C. A., 56 Fed. Rep., 478; in re Van Blanken- 
 steyn, C. C. A., 56 Fed. Rep., 477; Marine vs. Lyon et al., C. 
 C. A., 62 Fed. Rep., 153; T. D. 15641), and with respect to their 
 method of procedure they are vested with a certain discretion, 
 which will be respected by the courts except in cases of manifest 
 abuse thereof (Earnshaw vs. United States, 146 U. S., 60; G. A. 
 1035)- 
 
 The Board of General Appraisers cannot reconsider their 
 decisions. Importers are bound to take notice of the Board's 
 decisions without any special notice (G. A. 307). 
 
 The decisions of the Board of General Appraisers will take 
 effect at the expiration of thirty days from the date thereof, un- 
 less, in the meantime, appeal has been taken under the provisions 
 of section 15, post, on behalf of the United States, in which case 
 officers of the customs will be duly advised. Action under the 
 decisions from which appeals have been so taken will be sus- 
 pended until the questions involved therein shall have been 
 judicially determined (T. D. 10369). 
 
 (b) Jurisdiction of the Circuit Court. "The appeal provided for 
 brings up for review in court only the decision of the Board of 
 General Appraisers as to the construction of the law and the facts 
 respecting the classification of imported merchandise and the rate 
 of duty imposed thereon under such classification. It does not 
 bring up for review the question of whether an article is imported 
 merchandise or not, nor under section 15 is the ascertainment of 
 that fact such a decision as is provided for. * * * Nor can the 
 court of review pass upon any question which the Collector had 
 not original authority to determine." (In re Fassett, 142 U. S. 479; 
 Passavant vs. U. S., 148 U. S. 214; T. D. 13941, G. A. 2622). 
 
 "This section in express terms provides that the Circuit Court 
 shall have jurisdiction to review, not merely questions of law and 
 fact respecting the classification of imported merchandise and the 
 rate of duty imposed thereon under such classification, but such 
 
196 ACT OF JUKE 10, 1890.— Sec. 15. 
 
 right of review extends to the decision of the Board upon all ques- 
 tions and matters in respect to which an appeal will lie thereto 
 under the provisions of section 14. In other words, the right of 
 review by the Circuit Court is coextensive with the right of appeal 
 to the Board as to all matters except the dutiable value of the im- 
 ported merchandise, as to which the decision of the Board ot Gen- 
 eral Appraisers is by section 13 made conclusive. Under a proper 
 construction of sections 14 and 15 of the act, it cannot be held that 
 the right of review by the Circuit Court is limited and confined to 
 the two subjects of classification and the rate of duty. * * * * 
 The subjects of review by the Circuit Court provided for by section 
 15, extend to all questions of law and fact in respect to which the 
 Board of General Appraisers have appellate jurisdiction except 
 the decision of that Board as to the dutiable value of merchandise, 
 which is provided for by section 13 and is made conclusive against 
 all parties interested." (U. S. vs. Klingenberg, 153 U. S. 102, dis- 
 tinguishing In re Fassett, and Passavant vs. U. S., supra, G. A. 
 3025). 
 
 The Circuit Court for the district where the port of entry is 
 situated has appellate jurisdiction, and not the Circuit Court of 
 the district where the Board of Appraisers meet (In re Wyman, 
 45 Fed. Rep., 469). 
 
 The right of appeal inheres in every successive case. Failure 
 on part of the Government to appeal from the Board of Appraisers 
 does not bar the right to submit to the Court any future case in- 
 volving the same question (T. D. 11736). 
 
 (c) Jurisdiction of the Circuit Court of Appeals. The Circuit 
 Court of Appeals has jurisdiction of an appeal from a judgment 
 rendered by the Circuit Court in reviewing a decision of the 
 Board of General Appraisers (Louisville, &c., Co. vs. Collector 
 C. C. A., 49 Fed. Rep., 561, affirmed in U. S. vs. Hopewell, 51 
 Fed. Rep., 798. See also Act March 3, 1891, and wol^.post). 
 
 2. Limitation for appeals. 
 
 The thirty days' limitation for appeals applies only to appeals 
 from the Board of Appraisers to the Circuit Court Appeals from 
 the Circuit Court to the Circuit Court of Appeals are governed by 
 the general law of appeals (Marine vs. Lyon, C. C. A., 62 Fed. 
 Rep. 153). 
 
 3. Parties to the suit. 
 
 It is the owner, importer, consignee, or agent of the merchandise 
 who must protest and appeal, and he may maintain action. De- 
 visees, representatives of deceased persons, assignees in bank- 
 ruptcy or by operation of law, are not excluded from bringing suit, 
 for they take by devolution, and are regarded as succeeding in 
 interest to the original party (Hager vs. Swayne, 149 U. S. 246), and 
 a party who obtains an interest in the merchandise itself, by pur- 
 chase from the importer while in bond, and pending an appeal, 
 and after the decision of the appeal pays the duty to get possession 
 of the goods, may maintain the suit. This case is plainly distin- 
 guished from an assignment of a mere naked claim as exemplified 
 in Hager vs. Swayne, post, (Seeberger vs. Castro, 153 U. S. 34 ; 
 see also T. D. 9489; G. A. 1069, 1181). 
 
 But where the plaintiff is a mere stranger and becomes the 
 owner of claims by way of purchase and assignment of the bare 
 right of action, from those who do not see fit to prosecute them 
 themselves, he cannot maintain the action (Hager vs. Swayne, 149 
 U. S. 246). 
 
 4. Costs of suit. 
 
 The rule is that the United States is not liable for costs; 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 3 6-17. 197 
 
 costs are not a matter of right, but depend on statutory pro- 
 visions and the right does not exist where the act under which 
 suit is brought does not* show that the United States have con- 
 sented to pay costs if defeated. (Marine vs. Lyon, C. C. A., 62 
 Fed. Rep. 153; T. D. 12171, 14100, 15050.) 
 
 In proceedings under this section costs are recoverable agaiust 
 the United States, and where the United States are appellants, 
 and decision is against them, the costs should be paid out of the 
 proper fund, according to Revised Statute looi. (U. S. vs. Davis, 
 C. C. A., 54 Fed. Rep. 147.) 
 
 0. Interest on judgments against the united states. 
 
 The United States is not liable to pay hiterest on judgments in 
 the absence of express statutory provisions to that effect. (T. D. 
 11616, opinion Attorney-General citing Angarica vs. Bayard, 127 
 U. S. 251.) 
 
 Special Regulations under this section, T. D. 14098, 14184, 14890. 
 
 Appraisers may examine importers as to dutiable yalue 
 or classification. 
 
 Sec. 16. That the general appraisers, or any of them, 
 are hereby authorized to adminster oaths, and said general 
 appraisers, the boards of general appraisers, the local 
 appraisers or the collectors, as the case may be, may cite 
 to appear before them, and examine upon oath any owner, 
 importer, agent, consignee, or other person touching any 
 matter or thing which they, or either of them, may deem 
 material respecting any imported merchandise, in ascer- 
 taining the dutiable value or classification thereof; and 
 th^y, or either of them, may require the production of any 
 letters, accounts, or invoices relating to said merchandise, 
 and may require such testimony to be reduced to writing, 
 and when so taken it shall be filed in the office of the col- 
 lector, and preserved for use or reference until the final 
 decision of the collector or said board of appraisers shall 
 be made respecting the valuation or classification of said 
 merchandise, as the case may be. {See §2925 R. S., supra, 
 Act September 30, 1890, post.') 
 
 Penalty for violation of preceding section. 
 
 Sec. 17. That if any person so cited to appear shall 
 neglect or refuse to attend, or shall decline to answer, or 
 shall refuse to answer in writing any interrogatories, and 
 subscribe his name to his deposition, or to produce such 
 papers, when so required by a general appraiser, or a 
 board of general appraisers, or a local appraiser or a col- 
 lector, he shall be liable to a penalty of one hundred 
 dollars; and if such person be the owner, importer, or con- 
 signee, the appraisement which the general appraiser, or 
 board of general appraisers, or local appraiser, or collector, 
 where there is no appraiser, may make of the merchandise, 
 shall be final and conclusive; and any person who shall 
 
198 ACT OF JUNE 10, 1890.— Sec. 18-19. 
 
 willfully and corruptly swear falsely on an examination 
 before any general appraiser, or board of general appraisers, 
 or local appraiser, or collector, shall be deemed guilty of 
 perjury; and if he is the owner, importer, or consignee, 
 the merchandise shall be forfeited. (§5292 R. S., su/>ra.) 
 
 Decisions of Greneral Appraisers to be published. 
 
 .Sec. 18. That all decisions of the general appraisers 
 and of the boards of general appraisers, respecting values 
 and rates of duty, shall be preserved and filed, and shall 
 be open to inspection under proper regulations to be pre- 
 scribed by the Secretary of the Treasury. All decisions 
 of the general appraisers shall be reported forthwith to the 
 Secretary of the Treasury and to the board of general 
 appraisers on duty at the port of New York, and the 
 report to the board shall be accompanied, whenever prac- 
 ticable, by samples of the merchandise in question, and it 
 shall be the duty of the said board, under the direction of 
 the Secretary of the Treasury, to cause an abstract to be 
 made and published of such decisions of the appraisers as 
 they may deem important, and of the decisions of each of 
 the general appraisers and boards of general appraisers, 
 which abstract shall contain a general description of the 
 merchandise in question, and of the value and rate of duty 
 fixed in each case, with reference, whenever practicable, 
 by number or other designation, to samples deposited in 
 the place of samples at New York, and such abstract shall 
 be issued from time to time, at least once in each week, 
 for the information of customs ofiicers and the public. 
 See Regulations, T. D. 14098, 14184. 
 
 Market yalue defined — Usual and Unusual covering's for 
 imported merchandise. 
 
 Sec. 19. That whenever imported merchandise is sub- 
 ject to an ad valorem rate of duty, or to a duty based upon 
 or regulated in any manner by the value thereof, the duty 
 shall be assessed upon the actual market value or whole- 
 sale price of such merchandise as bought and sold in usual 
 wholesale quantities, at the time of exportation to the 
 United States, in the principal markets of the country from 
 whence imported, and in the condition in which such mer- 
 chandise is there bought and sold for exportation to the 
 United States, or consigned to the United States for sale, 
 including the value of all cartons, cases, crates, boxes, 
 sacks, and coverings of any kind, and all other costs, 
 charges, and expenses incident to placing the merchandise 
 in condition, packed ready for shipment to the United 
 States, and if there be used for covering or holding im- 
 ported merchandise, whether dutiable or free, any unusual 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 19. 199 
 
 article or form designed for use otherwise than in a bona 
 fide transportation of such merchandise to the United 
 States, additional duty shall be levied and collected upon 
 such material or article at the rate to which the same would 
 be subject if separately imported. That the words ' 'value' ' 
 or '^actual market value'' whenever used in this act or in 
 any law relating to the appraisement of imported merchan- 
 dise shall be construed to mean the actual market value or 
 wholesale price as defined in this section. 
 
 Note i Note 
 
 1. Market value. ! (b) non-dutiable charges — ex- 
 
 3. Coverings. I amples. 
 
 (a) usual coverings. ' (c) charges added under duress. 
 
 (b) unusual coverings. (d) inland transportation charges. 
 3. Costs, charges and expenses. (t>) prorating charges. 
 
 (a) dutiable charges— examples. (f) discounts. 
 
 4. Remedies. 
 
 1. Market value. 
 
 T/ie object of the law. — The present law was framed to sim- 
 plify the whole business of appraisements, and to this end its 
 purpose is to reach the market value of the merchandise in the 
 complete condition, packed ready for exportation as it is ordi- 
 narily sold in market, and subsequently on its arrival in this 
 country, as it is presented to the eye of the appraising officer (T. 
 D. 10366; G. A. 89, 930). 
 
 Means of ascertaining the tnarket value. — See Sections 10, 
 II, 16 and notes, of this act. 
 
 ''In the principal markets of the country''^ defined. — See 
 note 6 to Section 10 of this act. 
 
 2. Coverings. 
 
 (a) Usual coverings. — The Statute requires that the value of 
 coverings shall be included in the market value of the merchan- 
 dise. Unless such coverings are of an tmusual kind, (see note 
 "e") the duty herein provided is in lieu of any other duty 
 (G. A. 2849) and the statute applies only to imported merchandise 
 which is subject to an ad valorem duty (G. A. 2812, 2859). The 
 usual and necessary coverings of goods, subject to specific duties, 
 are not dutiable, unless such coverings are directly provided for 
 (U. S. vs. Legget et al, C. C. A., 66 Fed. Rep. 300). 
 
 Glass Bottles holding more than one pint, being specifically 
 enumerated in the dutiable list (paragraph 88, Tariff Act 1894) they 
 are excluded from the provisions of this section (19) if found to be 
 «.??/«/ coverings, and the value of the bottles should not be added 
 to the value of the contents in the ascertainment of the dutiable 
 value of the contents (G. A. 2849, 2869, 2952). But where bottles 
 are excepted from the provisions of paragraph 88, such as bottles 
 holding one pint or less, and those in paragraph 248 of the same 
 Act, under the phrase "but no separate or additional duty shall 
 be assessed on bottles containing Ginger Ale, etc. — they become 
 subject to the provisions of this section (19) as coverings. The 
 phrase ''separate and additional duties'' refers to the duty on 
 bottles as separate and distinct articles of merchandise, and has 
 no reference to the duty under the provision of this section (De- 
 bary vs. Arthur, 93 U. S., 420; Schmidt vs. Badger, 107 U. S., 85 
 cited in decisions G. A. 2877, 2869). 
 
 It is immaterial whether the coverings are or are not necessary 
 for the transportation of the goods, or were put about the goods 
 
200 ACT OF JUNE 10. 1890.— Sec. 19. 
 
 at the request of the importer or otherwise. That they were used 
 and arrived with the goods is sufficient (G. A. 591), and in the 
 absence of any specific value or weight of the coverings, the gross 
 weight is the dutiable weight, and the value of the coverings is 
 presumed to be the same as that of the merchandise. The ques- 
 tion of tare under section 2898, Revised Statutes, supra, has no 
 application (G. A. 1589, 1909). 
 
 Where articles of domestic production are entitled to free entry 
 under paragraph 387, are reimported as coverings, they form an 
 element of dutiable value in determining the rate of duty charge- 
 able upon the contents, where such rate is dependent upon value. 
 But no duty is assessed upon the coverings themselves (T. D. 
 13025; G. A. 1814, 2558; see notes to paragraph 387 under title 
 " United States products returned'' in Schedule of Duties, j^^c.yi'). 
 
 Coverings on free goods, if usual and ordinary, are also free 
 (T. D. 10861; G. A. 970, 1556), except in the cases of bottles and 
 demijohns and carboys, covered or uncovered (G. A. 1586, par. 
 88, Tariff Act 1894), and articles exported with the benefit of 
 drawback (under section 22 of same act), which cannot be reim- 
 ported as coverings of free goods without payment of duty equal 
 to the drawback allowed (first provision of par. 387 of same act, 
 G. A. 2783), except grain bags made of burlaps (T. D. 15288). 
 
 Certain coverings (for example, boxes containing lemons under 
 paragraph 216, Tariff Act 1894), become liable to the additional 
 duty under section 7 of this act, if the value is advanced more than 
 10 per cent. (G. A. 559). 
 
 (b) Unusual coverings. The phrase " Unusual article or form " 
 and "such material or article" can be reasonably construed to 
 mean nothing more than any covering manufactured of an unusual 
 material, or in any unusual form, such as was not ordinarily used 
 in the trade for like purposes prior to the time of the enactment 
 of the law. To be subject to the "additional duty" two conditions 
 must exist: (i). The coverings must be made of some unusual 
 material, or in some unusual form or shape, so as to constitute an 
 article not ordinarily used for the transportation of like merchan- 
 dise to the United States. (2), The nature of the coverings must 
 be such as to justify the inference that they were "designed for 
 use otherwise than in the bona fide transportation of such mer- 
 chandise to the United States." Unless these two conditions 
 concur, the "additional duty" cannot be levied or collected (G. A. 
 117, cited with approval T. D. 11431; see also 9994 with opinion of 
 the Attorney-General). Hence, certain metal boxes of "■elaborate 
 design,'' containing matches of high grade and quality, similar to 
 boxes used for coverings for matches for many years were held to 
 be not unusual coverings (in re Slattery C. C., 59 Fed. Rep. 450, 
 adopted by T. D. 15195; G. A. 2812, 2960). 
 
 Where unusual coverings are separately stated in the invoice as 
 merchandise, and packed together for economy of transportation, 
 the additional duty does not accrue (G. A. i). Unusual coverings 
 are subject to duty upon each importation or re-importation (G. A. 
 2856). 
 
 8. Costs, charges and expenses. 
 
 The dutiable charges are not limited by this section to such as 
 attach to the merchandise previous to its sale and delivery. After 
 it has been purchased in the condition in which such goods are 
 bought and sold for export to the United States, any further ex- 
 pense incurred by the purchaser incident to placing the goods in 
 condition, packed ready for shipment, is dutiable (G. A. 585), and 
 such charges incurred at the port of exportation are dutiable, 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 19. 201 
 
 although the goods are bought in another place in a condition for 
 transportation (G. A. 1525). 
 
 (a) Dutiable charges, Examples. — Charges for weighing, labor, 
 canvass and hoops on goods, although the goods may be bought 
 *' ex-warehouse ready for shipment" (G. A. 1615). 
 
 For opening and sewing up bales of goods ("charges emballeur") 
 for examination subsequent to purchase (G. A. 585). For shaking 
 dirt out of goods before exportation (G. A. 1949). For granulating 
 rice (T. D. 8904). Internal revenue tax of Cuba on cigars made 
 there (G. A. 336). English revenue stamps on proprietary medi- 
 cines (T. D. 6382). Engraving name on opera glasses (T. D. 8831). 
 Stamping or embossing goods (T. D. 9089). "Shrinking" all 
 wool tweeds to fit the goods for use (T. D. 8215). Preparing 
 " fur seals " for shipment (T. D. 8899). " Royalty " if part of the 
 purchase price (T. D, 3490, 7626; G. A. 753, 823), 
 
 (b) Non-Dutiable Charges, Examples. — Commission or broker- 
 age actually paid for purchasing the goods or for other services 
 rendered in connection with the purchase of the goods (T. D. 
 10172^, 13268; G. A. 6, 51, 836, 921, 2399. See also G. A. 1147, 
 1182, 1202. 1577, 2006, for various claims on so-called commissions). 
 A duty or tax chargeable on goods in a foreign country only when 
 they enter into consumption in that country, and not exacted 
 when the goOds are exported from bond (G. A. 1602, held for re- 
 view by Court by T. D. 13181. See also T. D. 10434). Cost of 
 engraving music plates for music which is imported, the plates 
 not being imported (T. D. 7413, 9727), or engraving plates for use 
 abroad in stamping importer's name on goods (T. D 8331). 
 Marine insurance on goods in transit to port of shiprnent (T. D. 
 2794). Charges on goods during voyage of importation (T. D. 
 3529). " Bringing into godown " on goods, or carrying into ware- 
 house after purchase (G. A. 1949). For putting up machinery to 
 test it before shipment (G. A. 1806). An export tax or duty im- 
 posed by a foreign government (T. D. 13827, 15513; G. A. 2060). 
 Lighterage to the exporting vessel (G. A. 1660). Disinfecting 
 wool before shipment (T. D. 14080). Consular and other fees for 
 verification of invoices (G. A. 917, 2814). 
 
 (c) Charges added under duress by customs officers who repre- 
 sent non-dutiable charges to be dutiable, are not binding on the 
 importer (see note 3 to Sec. 7). 
 
 (d) Ifiland transportation charges are no longer an element of 
 dutiable value (T. D. 9790, citing in extenso Robertson vs. Brad- 
 bury, 132 U. S. 491, T. D. 10152 ; G. A. 120), they constitute charges 
 from an inland place or market to the port of exportation in the 
 same country (for definition of ''country,''^ see note 6 to Sec. 10), 
 or else like charges from the market where the goods are pur- 
 chased or consigned to any port of exportation on the seaboard, 
 whether in or out of the country whence originally shipped or 
 consigned (G. A. 15, 120, 1605). But where the product of one 
 country is sent to another country and sold there, the place of 
 sale is the market, and the prima Jacie inference is that the price 
 paid for it is the true market value including transportation charges 
 from the country of production (G. A. 120) and transportation 
 charges to one of the principal markets of a country where the 
 goods are purchased are also dutiable charges (G. A. 1816). 
 
 (e) Pro rating charges. Where packages contain articles all of 
 the same general kind (for example, hose) and each dozen occupy 
 about the same space, the charges for the outside casings should 
 be apportioned equally, at so much per dozen. But there are 
 
202 ACT OF JUNE 10, 1890.— Skc. 20. 
 
 cases where the distribution should be made according to values 
 (T. D. 12620, adopting opinion U. S. C. Court. See also T. D. 
 4737 ; G. A. 399, 404, 1672). 
 
 (f) Discounts. Where the invoice shows a deduction of "dis- 
 count" for cash, the net amount whether cash was actually paid 
 or not, is the actual market value of the goods, provided the 
 appraised value does not exceed such net invoice value. (Arthur 
 vs. Goddard, 96 U. S. 145, cited i?i extenso in T. D. 3687; 9729, 
 10031; G. A. 484.) 
 
 4. Remedies. 
 
 Where the appraiser adds dutiable charges, or makes additions 
 to invoice charges to make market value, and the importer is 
 dissatisfied, the remedy is by Reappraisement; but where the 
 appraiser acts upon a wrong principle, contrary to law, and adds 
 charges not authorized, the remedy is by Protest. (See, howevfer, 
 note I (a) to section 14). 
 
 The time ^oods may remain in bonded warehouse. 
 
 Sec. 20. Any merchandise deposited [in bond*] in any- 
 public or private bonded-warehouse may be withdrawn for 
 consumption within three years from the date of original 
 importation, on payment of the duties and charges to 
 which it may be subject by law at the time of such with- 
 drawal: Provided^ That nothing herein shall affect or im- 
 pair existing provisions of law in regard to the disposal of 
 perishable or explosive articles. (5^^ §§2971, 2975 and 2g^6 
 Revised Statutes, supra.) 
 
 1. The period for bonded immediate transportation goods in ware- 
 house runs from date of importation at port of first arrival (See- 
 berger vs. Schweyer, 153 U. S., 609, cited in T. D. 14986). 
 
 2. Importers must take notice of the time of arrival of their 
 importations, and officers of the customs are not required to notify 
 them (G. A. 483). 
 
 3. Goods upon which duties have been paid remaining in ware- 
 house after three years become subject to the provisions of 
 section 2971, Revised Statutes, supra (T. D. 12494, 12753). 
 
 4. For the computation of time under this section, the date of 
 the entry of the vessel may be taken as " the date of original im- 
 portation " either for goods entered for warehouse or for consump- 
 tion, or for transportion without appraisement. But for fixing the 
 rates of duty arising under the Acts of Congress changing the 
 rate of duties applicable to importations made on and after a 
 certain date, the date of arrival \n port controls, and in the case 
 of ^oods for immediate transportation without appraisement, the 
 arrival, is the arrival at the exterior port (T. D. 5633. 5749, 6695, 
 8585, 10118, par. 2; and 10145. For definition of ''port of importa- 
 tion " and ''arrival,''^ see T. D. 9041. 
 
 * This section amended by Act October i, 1890, section 54, by 
 inserting the words " in bond.'" 
 
CUSTOMS ADMINISTRATIVE ACT.— Sec. 21-23. 203 
 
 Burden of proof in case of seizure. 
 
 Sec. 21. That in all suits or informations brought, where 
 any seizure has been made pursuant to any act providing 
 for or regulating the collection of duties on imports or ton- 
 nage, if the property is claimed by any person, the burden 
 of proof shall lie upon such claimant: Provided, That 
 probable cause is shown for such prosecution, to be judged 
 of by the Court. 
 
 Fees abolished in certain cases— Declarations substituted for 
 
 oaths. 
 
 Sec. 22. That all fees exacted and oaths administered 
 by officers of the customs, except as provided in this act, 
 under or by virtue of existing laws of the United States, 
 upon the entry of imported goods and the passing thereof 
 through the customs, and also upon all entries of domestic 
 goods, wares, and merchandise for exportation, be, and 
 the same are hereby, abolished; and in case of entry of 
 merchandise for exportation, a declaration, in lieu of an 
 oath, shall be filed, in such form and under such regula- 
 tions as may be prescribed by the Secretary of the Treasury; 
 and the penalties provided in the sixth section of this act 
 for false statements in such declaration shall be applicable 
 to declarations made under this section: Provided, That 
 where such fees, under existing laws, constitute, in whole 
 or in part, the compensation of any officer, such officer 
 shall receive, from and after the passage of this act, a 
 fixed sum for each year equal to the amount which he 
 would have been entitled to receive as fees for such ser- 
 vices during said year. {^See Act September 30, iSgo, post, 
 T. D. 14082, and April \, 1885 ) 
 
 1. All fees are not abolished by this act, but only those exacted 
 "upon the entry" and passing of goods through the customs, 
 whether imported or exported. Nor are charges under the pro- 
 visions of section 2920, Revised Statutes, abolished (T. D. 10385). 
 Nor charges for storage on packages remaining in public stores 
 after the expiration of two days from notice to importer to remove 
 same (G. A. 2825). Nor fees for each official document required 
 by any merchant, such as certificate for non-landing of drawback 
 goods or weight of imported goods (T. D. 10094, 10171, 10187). 
 But there are other certificates for which fees cannot be exacted 
 (T. D. 10380, 10589). 
 
 2. For schedule of custom-house fees abolished, see T. D. 10094. 
 For schedule of other fees abolished (see T. D. 10275, 10280). 
 
 3. Weighers' and gaugers' fees under sections 3023, 3024, are 
 abolished by this section (United States vs. Jahn, C. C. A. , followed 
 in G. A. 2992, 3022, 3025). 
 
 Abandonment of damaged goods— Dam agre allowance abolished. 
 
 Sec. 23. That no allowance for damage to goods, wares, 
 and merchandise imported into the United States shall 
 
204 ACT OF JUNE 10, 1890.— Sec. 23. 
 
 hereafter be made in the estimation and liquidation of 
 duties thereon ; but the importer thereof may, within ten 
 days after entry, abandon to the United States all or any 
 portion of goods, wares, and merchandise included in any 
 invoice, and be relieved from the payment of the duties on 
 the portion so abandoned : Provided, That the portion so 
 abandoned shall amount to ten per centum or over of the 
 total value or quantity of the invoice ; and the property so 
 abandoned shall be sold by public auction or otherwise 
 disposed of for the account and credit of the United States 
 under such regulations as the Secretary of the Treasury 
 may prescribe; but where the importer conforms to the 
 regulations the claim is allowed (G. A. 3025). 
 
 1. This act by section 29, post, repeals section 2927, Revised 
 Statutes, and those portions of sections 2926 and 2928, Revised 
 Statutes, which are inconsistent with this section (23) (T D. 14191, 
 G. A. 106). The provisions of section 2984, Revised Statutes, 
 supra, are not effected by this act and are still in force (T. D. 
 10172). The provision of this section is general; it prescribes the 
 prerequisites for damage allowance, and is applicable to all arti- 
 cles except those which may be specially accepted, as is now the 
 case with respect to damage upon wines and liquors under para- 
 graph 244, Act August 28, 1894 (T. D. 14671, citing in extenso 
 opinion of C. C. A., United States vs. Bache et al,, 59 Fed. Rep., 
 762, G. A. 1539). 
 
 2. Relates only to damaged goods, and no portion of any goods 
 included in any invoice can be abandoned except when in a dam- 
 aged condition (T. D. 11520) and where the damage amounts to 
 absolute total loss (for example, fruit reduced to "rot and slush") 
 the article ceases to be "damaged," and may be treated as a 
 "shortage" (G. A. 656, 910, May 11, 1895). 
 
 3. The ten days limitation for abandofiment. For Immediate 
 Trail sportation goods runs from entry at final port (T. D. 11113); 
 for warehouse and exportation goods, from time of an entry for 
 consumption, where it is desired to make such change in entry 
 (G. A. 1097, T. D. 15450). 
 
 The appraiser is to notify the importer immediately he discovers 
 damage, to afford the importer due time to abandon (T. D. 13529). 
 
 Goods may be withdrawn from abandonment provided the goods 
 remain in custody of collector and have not been advertised for 
 sale (T. D. 12482, see note 6). 
 
 4. " Ten per cent, damage'" means ten per cent, or more either 
 of the total value or the total quantity of the invoice. Ten 
 cent, of the value or quantity of one item or one class of 
 goods in the invoice is not sufficient. The rule applies to all 
 invoices, whether containing one kind of goods or different kinds 
 at different rates or kinds of duty (T. D. 10356, 15421, 15530; G. A. 
 1186). "Quantity" refers to the merchandise and not to the num- 
 ber of packages containing the same (T. D. 15421). 
 
 Damaged portions of packed goods may be abandoned if the 
 damaged portions are separated while the packages are in custody 
 of customs officers. Such damaged portions must of course be 
 not less than the ten per cent., as defined above (T. D. 10356, 15421, 
 15530; G. A. 1788). 
 
 5. Forfeiture of right to abandon.— ^\\^r^ damaged portions 
 are separated from undamaged goods in the absence of customs 
 
CUSTOMS ADxMINISTRATlVB ACT.— Sec. 24. 205 
 
 officers after delivery of the goods to the importer under bond 
 (section 2899, Revised Statutes, supra), the importer forfeits his 
 right to abandon (T. D. 10356, G. A. 1788). 
 
 6. Sales of abandoned goods. — Abondoned goods should be sold 
 forthwith at public auction, and if not sold should be destroyed or 
 disposed of to best advantage. The importer has no claim.foti 
 any part of the proceeds, and any surplus should be turned into 
 the Treasury (T. D. 11439, 12516, 15090, Regulation 1892, Art. 818). 
 
 7. Liens and claims on abandoned goods. — Abandoned goods 
 are subject to lien for freight (section 2981, Revised Statutes, supra) 
 and a claim for "general average" may be treated likewise, all 
 subject to priority of all claims of the Government (T. D. 12489). 
 
 8. Various rulings under the provisions. — Where duty is paid 
 on whole invoice quantity before appraisement, duty is refunded 
 on abandoned portion without appraisement of damage or in- 
 quiring as to cause of damage (T. D. 13397). 
 
 Where domestic goods exported with drawback are returned by 
 the exporting vessel in damaged condition from marine disaster, 
 owner of goods may abandon for damage (T. D. 14190). 
 
 Glass reduced by breakage to glass fit only for remanufacture 
 (G. A. 1539, 2741; United States vs. Bache, C. C. A., 59 Fed. Rep., 
 762), and a knillitig machine reduced by damage to "old junk " 
 (G. A. 2479), and rice discolored and dirty (T. D. 13093) are not 
 entitled to allowance for damage unless abandoned. Where a lot 
 of one hundred cattle was imported from Canada for warehouse 
 and exportation, and fifteen of the lot died before exportation, 
 allowance was denied, there having been no abandonment (G. A. 
 1097). 
 
 Sugars should be sampled without regard to the sound or dam- 
 aged condition of the contents of the packages (T. D. 10296). 
 
 Allowance was denied for excess of weight by reason of soak- 
 <^S^ ^f sea-waler, the importer failing to conform to Reg. 1884, 
 Art. 602. Upon protest the claim was nevertheless allowed (G. A. 
 1719; see also G. A. 8). Upon appeal to court it was held not to 
 be a question for review under section 15, supra. But see note to 
 section 15, supra, "jurisdiction of the circuit court"; G. A. 2569, 
 denied allowance where importer failed to comply with regula- 
 tions (see also Earnshaw vs. Cadwalder, 145 U. S., 247, T. D. 
 13391)) but where regulations are conformed to the claim is allowed 
 (G. A. 3025). 
 
 Refund of duties under final liquidations — Correction of 
 errors in entry or liquidation. 
 
 Sec. 24. That whenever it shall be shown to the satis- 
 faction of the Secretary of the Treasury that, in any case 
 of unascertained or estimated duties, or payments made 
 upon appeal, more money has been paid to or deposited 
 with a collector of customs than, as has been ascertained 
 by final liquidation thereof, the law required to be paid or 
 deposited, the Secretary of the Treasury shall direct the 
 Treasurer to refund and pay the same out of any money in 
 the Treasury not otherwise appropriated. The necessary 
 moneys therefor are hereby appropriated, and this appro- 
 priation shall be deemed a permanent indefinite appropria- 
 tion ; and the Secretary of the Treasury is hereby author- 
 izen to correct manifest clerical errors in any entry or 
 liquidation, for or against the United States, at any time 
 
206 ACT OF JUNE 10, 1890.— Sec. 25-26. 
 
 within one year of the date of such entry, but not after- 
 wards : Pi'ovided, That the Secretary of the Treasury shall 
 in his annual report to Congress, give a detailed statement 
 of the various sums of money refunded under the provisions 
 of this act or of any other act of Congress relating to the 
 revenue, together with copies of the rulings under which 
 repayments were made. {See §i. Act March 3, 1875; §21^ 
 Act June 22, 1874; §3469, R. S., supra. For correction of 
 clerical errors, see note 8 to ^y of this act.) 
 
 Moneys deposited as unascertained duties are trust funds, and 
 may be refunded notwithstanding that importers may be indebted 
 to the Government on other uncancelled bonds (T. D. 10715, 10825, 
 10846). No interest can be allowed on refunds (T. D. 11616). 
 
 Custom officers not liable in matters open to appeal. 
 
 Sec. 25. That from and after the taking effect of this 
 act no collector or other officer of the customs shall be in 
 any way liable to any owner, importer, consignee, or agent 
 of any merchandise, or any other person, for or on account 
 of any rulings or decisions as to the classification of said 
 merchandise or the duties charged thereon, or the col- 
 lection of any dues, charges, or duties on or on account 
 of said merchandise, or any other matter or thing as to 
 which said owner, importer, consignee, or agent of such 
 merchandise might, under this act, be entitled to appeal 
 from the decision of said collector or other officer, or from 
 any board of appraisers provided for in this act. {See §§14 
 and IS of this act.) 
 
 1. It is the United States and not the collector that is the defend- 
 ant, and the sole defendant, in suits by importers under section 
 15 of this act, (T. D. 11896). 
 
 2. Where suit was brought directly against the collector to 
 recover duties under alleged illegal appraisement, the collector 
 was held to be exempt from personal liability under this section 
 (Schoenfeld et al, vs. Hendricks, 152 U. S., 691, cited in extenso, 
 T. D. 14905. 14361). 
 
 3. The exemption of the collector is plain. The fact that the 
 importer in a case involving the appraisement of the merchandise 
 has no right of appeal from the Board of General Appraisers is 
 immaterial (Loeb vs. Hendricks, C. C, 57 Fed, Rep., 568, affirmed 
 in Schoenfeld vs. Hendricks, 152 U. S., 691; see note i, section 14). 
 
 4. The appraiser is an " officer." He is appointed by the Presi- 
 dent (14 Stat., 303, sees. 6, 7, chap. 284, Act July 27, 1866), 
 
 5. The operation of the section is not confined to rulings and de- 
 cisions of the collector from which an appeal lies ultimately to 
 the circuit court (Schoenfeld vs. Hendricks, supra, section 28, 
 
 Regulations in T. D. 12486). 
 
 Penalties for bribery. 
 
 Sec. 26. That any person who shall give, or offer to 
 give or promise to give any money or thing of value, 
 directly or indirectly, to any officer or employee of the 
 
CUSTOMS ADMINISTRATIVE ACT.— Secs. 27-28. 207 
 
 United States in consideration of or for any act or omission 
 contrary to law in connection with or pertaining to the 
 importation, appraisement, entry, examination, or inspec- 
 tion of goods, wares, or merchandise including herein any 
 baggage, or of the liquidation of the entry thereof, or 
 shall by threats or demands, or promises of any character 
 attempt to improperly influence or control any such officer 
 or employee of the United States as to the performance of 
 his official duties shall, on conviction thereof, be fined not 
 exceeding two thousand dollars, or be imprisoned at hard 
 labor not more than one year, or both, in the discretion of 
 the court; and evidence of such giving, or offering, or 
 promising to give, satisfactory to the couit in which such 
 trial is had, shall be regarded as prima facie evidence that 
 such giving or offering or promising was contrary to law, 
 and shall put upon the accused the burden of proving that 
 such act was innocent, and not done with an unlawful 
 intention. 
 
 Penalties for bribery. 
 
 Sec. 27. That an officer or employee of the United 
 States who shall, excepting for lawful duties or fees, 
 solicit, demand, exact or receive from any person, directly 
 or indirectly, any money or thing of value, in connection 
 with or pertaining to the importation, appraisement, entry, 
 examination, or inspection of goods, wares, or merchan- 
 dise, including herein any baggage, or liquidation of the 
 entry thereof, on conviction thereof, shall be fined not 
 exceeding fine thousand dollars, or be imprisoned at hard 
 labor not more than two years, or both, in the discretion 
 of the court. And evidence of such soliciting, demand- 
 ing, exacting, or receiving, satisfactory to the court in which 
 such trial is had, shall be regarded as prima facie evidence 
 that such soliciting, demanding, exacting, or receiving 
 was contrary to law, and shall put upon the accused the 
 burden of proving that such act was innocent and not with 
 an unlawful intention. (See §5292, R. S., supra.) 
 
 Baggage or personal effects in transit. 
 
 Sec. 28. That any baggage or personal effects arriving 
 in the United States in transit to any foreign country may 
 be delivered by the parties having it in charge to the col- 
 lector of the proper district, to be by him retained, without 
 the payment or exaction of any import duty, or to be for- 
 warded by such collector to the collector of the port of 
 departure and to be delivered to such parties on their 
 departure for their foreign destination, under such rules 
 and regulations as the Secretary of the Treasury may 
 prescribe, (See §2803, R. 5., supra.) 
 
208 ACT OF JUNE 16, 1890.— Skc. 29. 
 
 Repealing Section. 
 
 Sec. 29. That sections 2608, 2838, 2839, 2841, 2843, 
 2845, 2853, 2854, 2856, 2858, 2860, 2900, 2902, 2905, 2907, 
 2908, 2909, 2922, 2923, 2924, 2927, 2929, 2930, 2931, 2932, 
 2943, 2945, 2952, 3011, 3012, 3oi2>^, 3013, of the Revised 
 Statutes of the United States, be, and the same are hereby 
 repealed, and sections 9, 10, n, 12, 14, and t6 of an act 
 entitled ^' An act to amend the customs-revenue laws and 
 to repeal moieties," approved June 22, 1874, and sections 
 7, 8, and 9 of the act entitled " An act to reduce internal- 
 revenue taxation, and for other purposes/'' approved March 
 3, 1883, and all other acts and parts of acts inconsistent 
 with the provisions of this act, are hereby repealed, but 
 the repeal of existing laws or medications thereof em- 
 braced in this act shall not affect any act done, or any 
 right accruing or accrued, or any suit or proceeding had 
 or commenced in any civil cause before the said repeal or 
 modifications; but all rights and liabilities under said laws 
 shall continue and may be enforced in the same manner 
 as if said repeal or modifications had not been made. Any 
 offenses committed, and all penalties or forfeitures or 
 liabilities incurred prior to the passage of this act under 
 any statute embraced in or changed, modified, or repealed 
 by this act may be prosecuted and punished in the same 
 manner and with the same effect as if this act had not been 
 passed. All acts of limitation, whether applicable to civil 
 causes and proceedings or to the prosecution of offenses or 
 for the recovery of penalties or forfeitures embraced in or 
 modified, changed, or repealed by this act, shall not be 
 affected thereby; and all suits, proceedings, or prosecu- 
 tions, whether civil or criminal, for causes arising or acts 
 done or committed prior to the passage of this act, may be 
 commenced and prosecuted within the same time and with 
 the same effect as if this act had not been passed. And 
 provided further, That nothing in this act shall be construed 
 to repeal the provisions of section 3058 of the Revised 
 Statutes* as amended by the act approved February 23, 
 1887, in respect to the abandonment of merchandise to- 
 underwriters or the salvors of property, and the ascertain- 
 ment of duties thereon. 
 
 In view of the provision of this section (29) that, "and all other 
 acts and parts of acts inconsistent with the provisions of this act,, 
 are hereby repealed," the following upon the repeal of laws by 
 implication may prove interesting : "The settled rule is, that the 
 former statute must be construed to be repealed only so far as it 
 is repugnant to or irreconcileable with the later one, or where the 
 new law is intended as a revision of the whole subject under 
 legislative consideration, and consequently as a substitute for the 
 old law previously existing. And especially is the rule applied 
 
 * See page 91. 
 
ACT OF AUGUST 30, 1890. 209 
 
 with great strictness to our system of revenue laws, the provisions 
 of which are known to be very compHcated." 
 
 "Unless the repugnancy between two revenue statutes is clear 
 and positive, so as to leave no doubt as to the intent of the law 
 maker to alter or repeal previous legislation, both laws will be 
 upheld by the courts." (United States vs. Sixty-seven packages, 
 17 Howard, 85, cited in T. D. 10328.) 
 
 When the Act to take effect. 
 
 Sec. 30. That this act shall take effect on the first daj^ 
 of August, eighteen hundred and ninety, except so much 
 of section twelve as provides for the appointment of nine 
 general appraisers, which shall take effect immediately. 
 
 ACT OF AUGUST 30, 1890. 
 
 (U. S. statutes. Vol. 26, page 4l4.) 
 
 An Act providing for an inspection of meats for exportation, 
 prohibiting the importation of adulterated articles of food or 
 drink, and authorizing the President to make proclamation in 
 certain cases, and for other purposes. 
 
 Inspection of salted pork and bacon for Exportation. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congress assembled, 
 That the Secretary of Agriculture may cause to be made a 
 careful inspection of salted pork and bacon intended for 
 exportation, with a view to determining whether the same 
 is wholesome, sound, and fit for human food whenever the 
 laws, regulations, or orders of the Government of any for- 
 eign country to which such pork or bacon is to be exported 
 shall require inspection thereof relating to the importation 
 thereof into sitch country, and also whenever any buyer, 
 seller, or exporter of such meats intended for exportation 
 shall request the inspection thereof. 
 
 Such inspection shall be made at the place where such 
 meats are packed or boxed, and each package of such 
 meats so inspected shall bear the marks, stamps, or other 
 device for identification provided for in the last clause of 
 this section: Provided, That an inspection of such meats 
 may also be made at the place of exportation if an inspec- 
 tion has not been made at the place of packing, or if, in 
 the opinion of the Secretary of Agriculture, a reinspection 
 becomes necessary. One copy of any certificate issued 
 by any such inspector shall be filed in the Department of 
 14 
 
210 ACT OF AUGUST 30, 1890. 
 
 Agriculture; another copy shall be attached to the invoice 
 of each separate shipment of such meat, and a third copy 
 shall be delivered to the consignor or shipper of such meat 
 as evidence that packages of salted pork and bacon have 
 been inspected in accordance with the provisions of this 
 act and found to be wholesome, sound, and fit for human 
 food; and for the identification of the sa^ae such marks, 
 stamps, or other devices as the Secretary of Agriculture 
 may by regulation prescribe shall be affixed to each of such 
 packages. 
 
 Any person who shall forge, counterfeit, or knowingly 
 and wrongfully alter, deface, or destroy any of the marks, 
 stamps, or other devices provided for in this section on 
 any package of any such meats, or who shall forge, coun- 
 terfeit, or knowingly and wrongfully alter, deface, or des- 
 troy any certificate in reference to meats provided for in 
 this section, shall be deemed guilty of a misdemeanor, and 
 on conviction thereof shall be punished by a fine not ex- 
 ceeding one thousand dollars or imprisonment not exceed- 
 ing one year, or by both said punishments, in the discretion 
 of the court. {Se£ Act March 2, 1895, post.) 
 
 Importation of adulterated food, drn^, or drink, prohibited. 
 
 Sec. 2. That it shall be unlawful to import into the 
 United States any adulterated or unwholCvSome food or drug 
 or any vinous, spirituous or malt liquors, adulterated or 
 mixed with any poisonous or noxious chemical drug or 
 other ingredient injurious to health. Any person who 
 shall knowingly import into the United States any such 
 adulterated food or drug, or drink, knowing or having rea- 
 sons to believe the same to be adulterated, being the owner 
 or the agent of the owner, or the consignor or consignee of 
 the owner, or in privity, with them, assisting in such un- 
 lawful act, shall be deemed guilty of a misdemeanor, and 
 liable to prosecution therefor in the district court of the 
 United States for the district into which such property is 
 imported; and, on conviction, such person shall be fined 
 in a sum not exceeding one thousand dollars for each sep- 
 arate shipment, and may be imprisoned by the court for a 
 term not exceeding one year, or both, at the discretion of 
 the court. 
 
 Such importations destroyed or exported. 
 
 Sec. 3. That any article designed for consumption as 
 human food or drink, and any other article of the classes 
 or description mentioned in this act, which shall be imported 
 into the United States contrary to its provisions, shall be 
 forfeited to the United States, and shall be proceeded 
 against under the provisions of chapter eighteen of title 
 
INSPECTION OF FOOD, AND DRINK. 211 
 
 thirteen of the Revised Statutes of the United States; and 
 such imported property so declared forfeited may be des- 
 troyed or returned to the importer for exportation from the 
 United States after the payment of all costs and expenses, 
 under such regulations as the Secretary of the Treasury 
 may prescribe; and the Secretary of the Treasury may 
 cause such imported articles to be inspected or examined 
 in order to ascertain whether the same have been so unlaw- 
 fully imported. 
 
 President may suspend importations. 
 
 Sec. 4. That whenever the President is satisfied that 
 there is good reason to believe that any importation is 
 being made, or is about to be made, into the United States, 
 from any foreign country, of any article used for human 
 food or drink that is adulterated to an extent dangerous to 
 the health or welfare of the people of the United States, or 
 any of them, he may issue his proclamation suspending the 
 importation of such articles from such country for such 
 period of time as he may think necessary to prevent such 
 importation; and during such period it shall be unlawful 
 to import into the United States from the countries desig- 
 nated in the proclamation of the President any of the arti- 
 cles the importation of which is so suspended. 
 
 Products of countries, discriminating ag'ainst products of 
 tlie United States, excluded from importation. 
 
 Sec. 5. That whenever the President shall be satisfied 
 that unjust discriminations are made by or under the 
 authority of any foreign State against the importation to or 
 sale in such foreign State of any product of the United 
 States, he may direct that such products of such foreign 
 State so discriminating against any product of the United 
 States as he may deem proper shall be excluded from im- 
 portation to the United States; and in such case he shall 
 make proclamation of his direction in the premises, and 
 therein name the time when such direction against impor- 
 tation shall take effect, and after such date the importation 
 of the articles named in such proclamation shall be unlaw- 
 ful. The President may at any time revoke, modify, ter- 
 minate, or renew any such direction as, in his opinion, the 
 public interest may require. 
 
 Penalty for importing diseased or infected cattle. 
 
 Sec. 6. That the importation of neat cattle, sheep, and 
 other ruminants, and swine, which are diseased or infected 
 with any disease, or which shall have been exposed to such 
 infection within sixty days next before their exportation, 
 is hereby prohibited; and any person who shall knowingly 
 
212 ACT OF AUGUST 30, 1890. 
 
 violate the foregoing provision shall be deemed guilty of a 
 misdemeanor, and shall, on conviction, be punished by a 
 fine not exceeding five thousand dollars, or by imprison- 
 ment not exceeding three years, and any vessel or vehicle 
 used in such unlawful importation with the knowledge of 
 the master or owner of said vessel or vehicle that such 
 importation is diseased or has been exposed to infection as 
 herein described, shall be forfeited to tbe United States. 
 {See section i/, Act August 2d>, 1894, post.) 
 
 Quarantine of animals. 
 
 Sec. 7. That the Secretary of Agriculture be, and he is 
 hereby, authorized, at the expense of the owner, to place 
 and retain in quarantine all neat cattle, sheep, and other 
 ruminants, and all swine, imported into the United States, 
 at such ports as he may designate for such purpose, and 
 under such conditions as he may by regulation prescribe, 
 respectively, for the severnl classes of animals above des- 
 cribed; and for this purpose he may have and maintain 
 possession of all lands, buildings, animals, tools, fixtures, 
 and appurtenances now; in use for the quarantine of neat 
 cattle, and hereafter purchase, construct, or rent as maybe 
 necessary, and he may appoint veterinary surgeons, inspec- 
 tors, officers, and employees by him deemed necessary to 
 maintain such quarantine, and provide for the execution of 
 the other provisions of this Act. {See Sec. 17, Act August 
 28, 1894, post.) 
 
 For Quarantine Stations and Regulations, see T. D. 15660, 15745. 
 
 Ports at which animals may be imported. 
 
 Sec. 8. That the importation of all animals described in 
 this act into any port in the United States, except such as 
 may be designated by the Secretary of Agriculture, with 
 the approval of the Secretary of the Treasury, as quaran- 
 tine stations, is hereby prohibited; and the Secretary of 
 Agriculture may cause to be slaughtered such of the ani- 
 mals named in this act as may be, under regulations pre- 
 scribed by him, adjudged to be infected with any contagious 
 disease, or to have been exposed to infection so as to be 
 dangerous to other animals; and that the value of animals 
 so slaughtered as being so exposed to infection but not in- 
 fected may be ascertained by the agreement of the Secre- 
 tary of Agriculture and owners thereof, if practicable; 
 otherwise, by the appraisal by two persons familiar with 
 the character and value of such property, to be appointed 
 by the Secretary of Agriculture, whose decision, if thej^ 
 agree, shall be final; otherwise, the Secretary of Agricul- 
 ture shall decide between them, and his decision shall be 
 final: and the amount of the value thus ascertained shall 
 
INSPECTION OF FOOD, AND DRINK. 213 
 
 be paid to the owner thereof out of money in the Treasury 
 appropriated for the use of the Bureau of Animal Industry; 
 but no payment shall be made for any animal imported in 
 violation of the provisions of this act. If any animals sub- 
 ject to quarantine according to the provisions of this act 
 are brought into any port of the United States where no 
 quarantine station is established the collector of such port 
 shall require the same to be conveyed by the vessel on 
 which they are imported or are found to the nearest quar- 
 antine station, at the expense of the owner. 
 
 See Regulations of Oct. 20, 1890, and T. D. 10286, 11288, 15660, 
 15745. 
 
 Suspension of the importation of animals. 
 
 Sec. 9. That whenever, in the opinion of the President, 
 it shall be necessary for the protection of animals in the 
 United States against infectious or contagious diseases, he 
 may, by proclamation, suspend the importation of all or 
 any class of animals for a limited time, and may change, 
 modify, revoke, or renew such proclamation, as the public 
 good may require; and during the time of such suspension 
 the importation of any such animals shall be unlawful. 
 
 Inspection of imported and exported animals. 
 
 Sec. 10. That the Secretary of Agriculture shall cause 
 careful inspection to be made by a suitable officer of all 
 imported animals described in this act, to ascertain whether 
 such animals are infected with contagious diseases or have 
 been exposed to infection so as to be dangerous to other 
 animals, which shall then either be placed in quarantine 
 or dealt with according to the regulations of the Secretary 
 of Agriculture; and all food, litter, manure, clothing, 
 utensils, and other appliances that have been so related to 
 such animals on board ship as to be judged liable to 
 convey infection shall be dealt with according to the regu- 
 lations of the Secretary of Agriculture; and the Secretary 
 of Agriculture may cause inspection to be made of all 
 animals described in this act intended for exportation, and 
 provide for the disinfection of all vessels engaged in the 
 transportation thereof, and of all barges or other vessels 
 used in the conveyance of such animals intended for ex- 
 port to the ocean steamer or other vessels, and of all 
 attendants and their clothing, and of all head ropes and 
 other appliances used in such exportation, by such orders 
 and regulations as he may prescribe; and if, upon such in- 
 spection, any such animal shall be adjudged, under the 
 regulations of the Secretary of Agriculture, to be infected 
 or to have been exposed to infection so as to be dangerous 
 to other animals, they shall not be allowed to be placed 
 
214 TARIFF ACT OF OCTOBER 1, 1890. 
 
 upon any vessel for exportation; the expense of all the 
 inspection and disinfection provided for in this section to 
 be borne by the owners of the vessels on which such 
 animals are exported. {See Act March 3, i^gi, page 220, 
 and Act March 3, 1893, page 223.) 
 
 ACT OF SEPTEMBER 30, 1890. 
 
 (U. S. statutes, Vol. 27, psge 204.) 
 
 Sec. 1. =i' * * And such clerks and inspectors of 
 customs as the Secretary of the Treasury may designate 
 for the purpose shall be authorized to administer oaths, 
 such as deputy collector of customs are now authorized to 
 administer, and no compensation shall be paid or charge 
 made therefor. * a. <u ^ * .«. * 
 
 TARIFF ACT OF OCTOBER 1, 1890 
 
 (U. S. statutes, vol. 36, page 567.) 
 
 An Act to reduce the revenue, and equahze duties on imports, 
 and for other purposes. 
 
 Secs. 1 and 2, which provided respectively for "Duties 
 upon Imports" and "The Free List/' have been super- 
 seded by Sections i and 2 of the Act of August 28, 1894, 
 post, with the exception that the provisions of the Act of 
 October i, 1890, for the following articles, viz: Agricul- 
 tural implements; Lead, lead ores, and silver ores contain- 
 ing lead; Salt; Sulphuric acid, and Wood and articles of 
 Wood, have been kept in force conditionally by said Sec- 
 tions of the Act of August 28, 1894. See the respective 
 articles in the "Schedule of Duties,'^ /<?.y/. 
 
 Sec. 3. Repealed by Section 71 of the Act of August 
 28, 1894, post. 
 
 Secs. 4 to 14 inclusive, superseded by Sections 3 to 13 
 inclusive, of the Act of August 28, 1894, post. 
 
TARIFF ACT OF OCTOBER 1, 1890. 215 
 
 Secs. 15 and 16. Superseded by the provisions of Sec- 
 tion 2 (Free List) of the Act of August 28, 1894, post. 
 
 Secs. 17 to 25 inclusive, superseded by Sections 14 to 22 
 inclusive, of the Act of August 28, 1894, post. 
 
 Secs. 26 to 29. Relate solely to Internal Revenue. 
 
 Internal Revenue tax on smoking and mannfactured tobacco 
 
 and snuff. 
 
 Sec. 30. That on and after the first day of January, 
 eighteen hundred and ninety-one, the internal taxes on 
 smoking and manufactured tobacco shall be six cents per 
 pound, and on snuff six cents per pound. 
 
 Imported manufactured tobacco and snuff to pay internal revenue 
 tax in addition to import duty. See Section 3377 Revised Statutes, 
 supra. 
 
 Sec. 31. Relates solely to Internal Revenue. 
 
 Cigars and Cigarettes— how to be packed. 
 
 Sec. 32. That section thirty-three hundred and ninety- 
 two of the Revised Statutes, as amended by section sixteen 
 of the act of March first, eighteen hundred and seventy- 
 nine, be and the same hereby is amended to read as follows: 
 
 All cigars shall be packed in boxes not before used for 
 that purpose, containing respectively twenty-five, fifty, one 
 hundred, two hundred, two hundred and fifty, or five hun- 
 dred cigars each: Provided, however, That manufacturers 
 of cigars shall be permitted to pack in boxes not before 
 used for that purpose cigars not to exceed thirteen nor less 
 than twelve in number, to be used as sample boxes; and 
 every person who sells, or offers for sale, or delivers, or 
 offers to deliver, any cigars in any other form than in new 
 boxes as above described, or who packs in any box any 
 cigars in excess of or less than the number provided by 
 law to be put in each box respectively, or who falsely 
 brands any box, or affixes a stamp on any box denoting a 
 less amount of tax than that required by law, shall be fined 
 for each offense not more than one thousand dollars, and 
 be imprisoned not more than two years: Provided, That 
 nothing in this section shall be construed as preventing the 
 sale of cigars at retail by retail dealers who have paid the 
 special tax as such from boxes packed, stamped, and 
 branded in the manner prescribed by law: And provided 
 further, That every manufacturer of cigarettes shall put 
 up all the cigarettes that he manufactures or has manufac- 
 tured, for him, and sells or removes for consumption or use, 
 in packages or parcels containing ten, twenty, fifty, or one 
 hundred cigarettes each, and shall securely affix to each of 
 
216 TARIFF ACT OF OCTOBER 1, 1890. 
 
 said packages or parcels a suitable stamp denoting the tax 
 thereon, and shall properly cancel the same prior to such 
 sale or removal for consumption or use, under such regu- 
 lations as the Commissioner of Internal Revenue shall pre- 
 scribe; and all cigarettes imported from a foreign country 
 shall be packed, stamped, and the stamps canceled in like 
 manner, in addition to the import stamp indicating inspec- 
 tion of the custom-house before they are withdrawn there- 
 from. {See §§ 2804, 3402 R. S., supra.) 
 
 Secs. 33 to 37 inclusive, relate solely to Internal 
 Revenue. 
 
 Stamps on Imported Opium. 
 
 Sec. 38. That all prepared smoking opium imported into 
 the United States shall, before removal from the custom- 
 house, be duly stamped in such manner as to denote that 
 the duty thereon has been paid; and that all opium manu- 
 factured in the United States for smoking purposes, before 
 being removed from the place of manufacture, whether for 
 consumption or storage, shall be duly stamped in such 
 permanent manner as to denote the payment of the internal 
 revenue tax thereon. 
 
 1. The customs stamps '''■duty paid'' shall be affixed to each 
 five tail box or smallest package imported. The date, name of 
 importer, vessel and port, and name of Inspector shall be written 
 on the stamp (T. D. 10304, 11750). 
 
 2. Opium cannot be transported in bond, the duty must be paid 
 at original port of entry (T, D. April 17, T895). 
 
 3. Sections 38, 39, 40, not being inconsistent with the provisions 
 of the Act of August 28, 1894, are held to be in full force and 
 effect (T. D. 15354 with instructions as to customs stamps). 
 
 Regulations applying to opium manufacture. 
 
 Sec. 39. That the provisions of existing laws governing 
 the engraving, issue, sale, accountability, eifacement, can- 
 cellation, and destruction of stamps relating to tobacco and 
 snuff, as far as applicable are hereby made to apply to 
 stamps provided for by the preceding section. 
 
 Penalty for violations of opium provisions. 
 
 Sec. 40. That a penalty of not more than one thousand 
 dollars, or imprisonment not more than one year, or both, 
 in the discretion of the court shall be imposed for each 
 and every violation of the preceding sections of this act 
 relating to opium by any person or persons; and all pre- 
 pared smoking opium wherever found within the United 
 States without stamps required by this act shall be forfeited. 
 
 Secs. 41 to 46 inclusive, relate solely to Internal 
 Revenue. 
 
TARIFF ACT OF OCTOBER 1, 1890. 217 
 
 Re-importation of domestic wines exported. 
 
 Sec. 47. That all provisions of law relating to the re- 
 importation of any goods of domestic growth or manufac- 
 ture which were originally liable to an internal-revenue 
 tax shall be, as far as applicable, enforced against any 
 domestic wines sought to be re-imported; and duty shall 
 be levied and collected upon the same when re-imported, 
 as an original importation. 
 
 Secs. 48 to 49 inclusive, relate solely to Internal 
 Revenue. 
 
 Duty on actual weight at time of withdrawal. 
 
 Sec. 50. * * * Provided further, That when duties 
 are based upon the weight of merchandise deposited in any 
 public or private bonded warehouse said duties shall be 
 levied and collected upon the weight of such merchandise 
 at the time of its withdrawal. 
 
 1. This proviso is in force (T. D. 15210). 
 
 2. All vveighable merchandise shall be weighed at the time of 
 landing, and such weight used in liquidation; re-weighing on with- 
 drawal may be waived by the importer, but the collector may re- 
 quire it (T. D. 10856, 1 1529, 13627; G. A. 1560). 
 
 3. The proviso applies to goods that pay a specific duty per 
 pound, hundred weight or ton (T. D. 10444, May 8, 1895), and is not 
 applicable to goods which are subject to ad valorem duty, the 
 amount of which is based upon weight or graduated according to 
 weight (T. D. 11437); and cannot be construed to m^d.xv gauge (T. 
 D. 10747, 14672). 
 
 4. Merchandise deposited in any bonded warehouse, before or 
 after this act took effect, will be subject to duty upon its weight at 
 the time of withdrawal for consumption (T. D. 11445, 11695; G. A. 
 1 146), and merchandise withdrawn for transportation is dutiable 
 upon the weight at time of final withdrawal from the custody of 
 the Government (T. D. 12614. 13055, 14117, 14126; G. A. 2267). 
 
 Secs. 51 and 52. Superseded by Sections 24 and 25, Act 
 August 28, \Z^\, post. 
 
 Sec. 53 Relates to Special Internal Revenue Taxes. 
 
 Withdrawal from bonded warehouse. 
 
 Sec. 54. That section twenty of the act entitled ''An 
 act to simplify the laws in relation to the collection of 
 revenues," approved June tenth, eighteen hundred and 
 ninety, is hereby amended to read as follows: 
 
 " Sec. 20. That any merchandise deposited in bond in 
 any public or private bonded-warehouse may be withdrawn 
 for consumption within three years from the date of original 
 importation, on payment of the duties and charges to which 
 it may be subject by law at the time of such withdrawal: 
 
218 ACT OF MARCH 3, 1891. 
 
 Provided, That nothing herein shall affect or impair ex- 
 isting provisions of law in regard to the disposal of perish- 
 able or explosive articles." 
 
 This section not repealed by the Act August 28, 1894, /6'^/i(T. 
 D. 15294). See notes to Section 20, Act June 10, 1890 {supra). 
 
 Sec. 55. Repeal Provisions. 
 
 ACT OF MAECH 3, 1891 
 
 (U. S. statutes, Vol. 26, page 826.) 
 
 An Act to establish Circuit Courts of Appeals and to define and 
 regulate in certain cases the jurisdiction of the courts of the 
 United States and other purposes. 
 
 8ec. 5 Relates to cases of direct appeal to the Supreme 
 Court from District and Circuit Courts. 
 
 Jurisdiction of Circuit Court of Appeals. 
 
 Sec. 6. That the Circuit Courts of Appeals established 
 by this act shall exercise appellate jurisdiction to review- 
 by appeal or by writ of error final decision in the district 
 court and the existing circuit courts in all cases other than 
 those provided for in the preceding section of this act, un- 
 less otherwise provided by law. And the judgments or 
 decrees of the Circuit Court of Appeals shall be final in all 
 cases * * * arising under * * * the revenue 
 laws * * * Excepting that in every such subject 
 within its appellate jurisdiction the Circuit Court of Ap- 
 peals at any time may certify to the Supreme Court of 
 the United States any question or proposition of law con- 
 cerning which it desires the instruction of that court for 
 its proper decision. * * * j^mj excepting also that in 
 any such case as is hereinbefore made final in the Circuit 
 Court of Appeals it shall be competent for the Supreme 
 Court to require, by certiorari or otherwise, any such case 
 to be certified to the Supreme Court for its review and 
 determination with the same power and authority in the 
 
ACT OF MARCH 3, 1891. 219 
 
 case as if it had been carried by appeal or writ of error 
 to the Supreme Court. **=}=** 
 
 Judicial Interpretation of Sec. 6. 
 
 The intention under this act was to divide appeals and writs of 
 error into two general classes, one of which should be taken direct 
 to the Supreme Court, while all others should lie to this court. 
 The enumeration of the former is specific, while the latter is gen- 
 eral; and the words, "unless orherwise provided by law," should 
 not be interpreted so as to extend the direct appellate jurisdiction 
 of the Supreme Court beyond the class of cases enumerated in sec- 
 tion 5 of this act. The fact that section 15 of the Act of June 10, 1890, 
 supra, allows appeal to the Supreme Court cannot be considered as 
 having "otherwise provided by law," and the Circuit Court of 
 Appeals has jurisdiction of an appeal from a judgment rendered 
 by the Circuit Court in reviewing a decision of the Board of Gen- 
 eral Appraisers. (Louisville, &c. Co. vs. Collector, C. C. A., 
 49 Fed. Rep. 561, affirmed in U. S. vs. Hopewell, 51 Fed. Rep. 798). 
 
 Sec. 10. * * * And whenever an appeal or writ of 
 error or otherwise a case coming from a circuit court of 
 appeals shall be reviewed and determined in the Supreme 
 Court, the cause shall be remanded by the Supreme Court 
 to the proper district or circuit court for further proceed- 
 ings in pursuance of such determination. 
 
 ACT OF MARCH 3, 1891.— HAWAIIAN TREATY. 
 
 (U. S. statutes, vol. 36, page 844.) 
 
 An Act relating to the treaty of reciprocity with the Hawaiian 
 
 Islands. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, 
 That nothing in the act approved October first, eighteen 
 hundred and ninety, entitled "An act to reduce the revenue 
 and equalize duties on imports, and for other purposes," 
 shall be held to repeal or impair the provisions of the 
 convention respecting commercial reciprocity concluded 
 January thirtieth, eighteen hundred and seventy-five, with 
 the King of the Hawaiian Islands, and extended by the 
 convention proclaimed November ninth, eighteen hundred 
 and eighty-seven; and the provisions of said convention 
 shall be in full force and effect as if said act had not passed. 
 
 See Extract from Hawaiian Reciprocity Treaty, and Act of 
 August 15, 1876, supra, to carry the Treaty into effect, and Para- 
 graph i82>^ of Section i. Act of August 28, i^^, post. 
 
ACT OF MARCH 3, 1891.— INSPECTION OF 
 CATTLE. 
 
 (U. S. statutes, vol. 36, page 1089.) 
 
 An Act to provide for the inspection of live cattle, hogs, and the 
 carcasses and products thereof which are the subjects of inter- 
 state commerce, and for other purposes. 
 
 Inspection of Cattle for Exportation— No clearance to yessel 
 without certificate. 
 
 Be it enacted hy the Senate and House of Representatives 
 of the United States of America, in Congress assembled^ 
 That the Secretary of Agriculture shall cause to be made 
 a careful inspection of all cattle intended for export to 
 foreign countries from the United States, at such times and 
 places, and in such manner, as he may think proper, with 
 a view to ascertain whether such cattle are free from dis- 
 ease; and for this purpose he may appoint inspectors, who 
 shall be authorized to give an official certificate clearly 
 stating the condition in which such animals are found, and 
 no clearance shall be given to any vessel having on board 
 cattle for exportation to a foreign country unless the owner 
 or shipper of such cattle has a certificate from the in- 
 vSpector herein authorized to be appointed, stating that said 
 cattle are sound and free from disease. {^See Act March 3, 
 1891, page 222.)] 
 
 Sec. 2. That the Secretary of Agriculture shall also 
 cause to be made a careful inspection of all live cattle the 
 meat of which is intended for exportation to any foreign 
 country, at such times and places, and in such manner, as 
 he may think proper with a view to ascertain whether said 
 cattle are free from disease and their meat sound and 
 wholesome, and may appoint inspectors, who shall be 
 authorized to give an official certificate clearly stating the 
 condition in which such cattle and meat are found, and no 
 clearance shall be given to any vessel having on board 
 any fresh beef for exportation to and sale in a foreign 
 country from any port of the United States until the 
 owner or shipper shall obtain from an inspector appointed 
 under the provisions of this act such certificate. 
 
 Secs. 3, 4 AND 5. Relate to Interstate Commerce. 
 
 220 
 
ACT OF MARCH 3, 1891.— COPYRIGHTS. 221 
 
 Certificate for sound cattle and meats to be given. 
 
 Sec. 6. That the inspectors provided for in sections one 
 and two of this act shall be authorized to give official cer- 
 tificates of the sound and wholesome condition of the 
 cattle, sheep, and swine, their carcasses and products 
 described in sections three and four of this act, and one 
 copy of every certificate granted under the provisions of 
 this act shall be filed in the Department of Agriculture, 
 another copy shall be delivered to the owner or shipper, 
 and when the cattle, sheep, and swine, or their carcasses 
 and products are sent abroad, a third copy shall be de- 
 livered to the chief officer of the vessel on which the ship- 
 ment shall be made. 
 
 Sec. 7. Relates to Interstate Commerce. 
 
 ACT OF MARCH 3, 1891— COPYRIGHTS. 
 
 (U. S. statutes, Vol. 26, page 1106.) 
 
 An Act to amend title sixty, chapter three, of the Revised Stat- 
 utes of the United States, relating to Copyrights. 
 
 Secs. 1 TO 9 inclusive, amends Sections 4952, 4954, 4956, 
 4958, 4959^ 4963, 4964, 4965, 4967 of the Revised Statutes, 
 supra, which see as amended. 
 
 Sec. 10. That section forty-nine hundred and seventy- 
 one of the Revised Statutes be, and the same is hereby, 
 repealed. 
 
 Books in Volumes and Periodicals— How treated. 
 
 Sec. 11. That for the purpose of this act each volume of 
 a book in two or more volumes, when such volumes are 
 published separately and the first one shall not have been 
 issued before this act shall take effect, and each number of 
 a periodical shall be considered an independent publica- 
 tion, subject to the form of copyrighting as above. 
 
 When the act to take effect. 
 
 Sec. 12. That this act shall go into effect on the first 
 day of July, anno Domini eighteen hundred and ninety- 
 one. 
 
222 ACT OF MARCH 3, 1891. 
 
 Citizens of what foreign countries entitled to tlie privilege 
 
 of this act. 
 
 Sec. 13, That this act shall only apply to a citizen or 
 subject of a foreign state or nation when such foreign state 
 or nation permits to "citizens of the United States of Amer- 
 ica the benefit of copyright on substantially the same basis 
 as its own citizens; or when such foreign state or nation is 
 a party to an international agreement which provides for 
 reciprocity in the granting of copyright, by the terms of 
 which agreement the United States of America may, at its 
 pleasure, become a party to such agreement. The exist- 
 ence of either of the conditions aforesaid shall be deter- 
 mined by the President of the United States by proclama- 
 tion made from time to time as the purposes of this act may 
 require. 
 
 ACT OF MARCH 3, 1891. 
 
 (U. S. statutes, Vol. 26, page 833.) 
 
 An Act to pro,vide for the safe transport and humane treatment 
 of export cattle from the United States to foreign countries, 
 and for other purposes. 
 
 Export cattle— Rules for treatment. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congj^ess assembled. 
 That the Secretary of Agriculture is hereby authorized to 
 examine all vessels which are to carry export cattle from 
 the ports of the United States to foreign countries, and to 
 prescribe by rules and regulations or orders the accom- 
 modations which said vessels shall provide for export 
 cattle, as to space, ventilation, fittings, food and water 
 supply and such other requirements as he may decide to 
 be necessary for the safe and proper transportation and 
 humane treatment of such animals. {See Act March i, 
 1891, page 220.) 
 
 Penalties for violations. 
 
 Sec. 2. That whenever the owner, owners or master of 
 any vessel carrying export cattle shall wilfully violate or 
 cause or permit to be violated any rule, regulation or order 
 made pursuant to the foregoing section the vessel in re- 
 spect of which violation shall occur may be prohibited 
 
ACT OF MARCH 3, 1893. 223 
 
 from again carrying cattle from any port of the United 
 States for such length of time, not exceeding one year, as 
 the Secretary of Agriculture may direct, and such vessel 
 shall be refused clearance from any port of the United 
 States accordingly. 
 
 ACT OF JUNE 3, 1892. 
 
 (U. S. statutes. Vol. 'in, pag-e 41.) 
 
 An Act to amend sections twenty-eight hundred and seven and 
 twenty-eight hundred and eighty-one of Revised Statutes. 
 
 Sec. 1. Amends section 2807 of the Revised Statutes, 
 supra, which see as amended. 
 
 Sec. 2. Amends section 2881 of the Revised Statutes, 
 supra, which see as amended. 
 
 ACT OF MARCH 3, 1893. 
 
 (U. S. statutes, Vol. 27, page 734.) 
 
 An Act making appropriations for the Department of Agriculture 
 for the fiscal year ending June thirtieth, eighteen hundred and 
 ninety-four. 
 
 Importation of neat cattle and hides, when allowed— Certifi- 
 cation of Breeding Animals. 
 
 That whenever the Secretary of Agriculture shall certify 
 to the Secretary of the Treasury what countries or parts of 
 countries are free from contagious or infectiotis diseases of 
 domestic animals, and that neat cattle and hides can be 
 imported from such countries into the United States with- 
 out danger to the domestic animals of the United States, 
 the Secretary of the Treasury shall suspend the prohibition 
 of the importation of neat cattle and hides, in the manner 
 provided by law. That the Secretary of Agriculture shall 
 
224 ACT OF JUNE 5, 1894. 
 
 determine and certify to the Secretary of the Treasury 
 what are recognized breeds and pure bred animals, under 
 the provisions of paragraph four hundred and eighty-two 
 of the Act of Congress approved October first, eighteen 
 hundred and ninety. {See paragraph 373, and section 17, 
 Act August 28, 1894, post). 
 
 ACT OF MARCH 3, 1893. 
 
 (U. S. statutes, Vol. 27, page 745.) 
 
 An Act establishing a standard gauge for sheet and plate iron 
 
 and steel. ,_^ 
 
 See Text of the Act and the Table of Standard Gauge in the 
 Appendix. 
 
 ACT OF JUNE 5, 1894. 
 
 (U. S. statutes, 1893-94, page 85.) 
 
 An Act to facilitate the entry of steamships. 
 
 Immediate unlading upon arriyal at the wharf. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congress assembled. 
 That the master of any steamship, trading between foreign 
 ports and ports in the United States, and running in a 
 regularly established steamship line, which line shall have 
 been in existence and running steamers in the foreign 
 trade for not less than one year previous to the application 
 of the privilege extended by this Act, arriving in a port 
 of entry may make preliminary entry of the vessel by 
 making oath or affirmation to the truth of the statements 
 contained in his manifest and delivering said manifest to- 
 the customs officer, who shall board said vessel, where- 
 upon the unlading of such vessel may proceed upon 
 arrival at the wharf, under such regulations as the Secre- 
 tary of the Treasury shall prescribe, but nothing in this 
 Act shall relieve the master of any vessel from subsequent 
 compliance with the provisions of existing laws regarding: 
 
ACT OF AUGUST 13, 1894. 225 
 
 the report and entry of vessels at the custom-house. Cus- 
 toms officers acting as boarding officers, and any customs 
 officer who may be designated for that purpose by the col- 
 lector of the port, are hereby authorized to administer the 
 oath or affirmation herein provided for. 
 
 For Regulations, see T. D. 15054, 15533- 
 
 Sec. 2. Amends Section 2869 of the Revised Statutes, 
 supra, which see, as amended. 
 
 ACT OF AUGUST 13, 1894. 
 
 (U. S. statutes, 1893-94, page 279.) 
 
 An Act relative to recognizances, stipulations, bond, and under- 
 takings, and to allow certain corporations to be accepted as 
 surety thereon. 
 
 Security Companies as Surety on Bonds. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America, in Congress assembled. 
 That whenever any recognizance, stipulation, bond, or 
 undertaking conditioned for the faithful performance of 
 any duty, or for doing or refraining from doing anything 
 in such recognizance, stipulation, bond, or undertaking 
 specified, is by the laws of the United States required or 
 permitted to be given with one surety or with two or more 
 sureties, the execution of the same or the guaranteeing of 
 the performance of the condition thereof shall be sufficient 
 when executed or guaranteed solely by a corportion incor- 
 porated under the laws of the United States, or of any 
 State having power to guarantee the fidelity of persons 
 holding positions of public or private trust, and to execute 
 and guarantee bonds and undertakings injudicial proceed- 
 ings: Provided, That such recognizance, stipulation, bond, 
 or undertaking be approved by the head of department, 
 court, judge, officer, board, or body executive, legislative, 
 or judicial required to approve or accept the same. But 
 no officer or person having the approval of any bond shall 
 exact that it shall be furnished by a guarantee company or 
 by any particular guarantee company. 
 
 15 
 
TARIFF ACT OF AUGUST 28, 1894. 
 
 (U. S. statutes, 1893-4, page 509.) 
 
 An Act to reduce taxation, to provide revenue for the Govern- 
 ment, and for other purposes. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of. America in Congress assemble d^ 
 That on and after the first day of August, eighteen hun- 
 dred and ninety- four,* unless otherwise specially provided 
 for in this Act, there shall be levied, collected, and paid 
 upon all articles imported from foreign countries or with- 
 drawn for consumption, and mentioned in the schedules 
 herein contained, the rates of duty which are, by the 
 schedules and paragraphs, respectively prescribed, namely: 
 
 Schedule A.— Chemicals, Oils, and Paints. 
 
 Acids. — 
 
 1. Acetic or pyroligneous acid, twenty per centum ad 
 valorem. 
 
 2. Boracic acid, three cents per poimd. 
 
 3. Chromic acid, four cents per pound. 
 
 4. Citric acid, twenty-five per centum ad valorem. 
 
 5. Tannic acid or tannin, sixty cents per pound. 
 
 6. Tartaric acid, twenty per centum ad valorem. 
 
 7. Alcoholic perfumery, including cologne water and 
 other toilet waters, and alcoholic compounds not specially 
 provided for in this act, two dollars per gallon and fifty 
 per centum ad valorem. 
 
 8. Alumina, alum, alum cake, patent alum, sulphate ot 
 alumina, and aluminous cake, and alum in crystals or 
 ground, four- tenths of one cent per pound. 
 
 8^. Ammonia, carbonate of, twenty per centum ad 
 valorem; muriate of, or sal ammoniac, ten per centum ad 
 valorem; sulphate of, twenty per centum ad valorem. 
 
 9. Blacking of all kinds, twenty per centum ad valorem. 
 Bone char suitable for use in decolorizing sugars, twenty 
 per centum ad valorem. 
 
 ♦The Treasury Department has decided to be governed by Supreme Court decision 
 (Hartranft vs. Oliver, 125 U. S. Reports, 525), which entitles to benefit of new act all im. 
 ported goods held in customs custody on August 28, 1894, whether unclaimed, on board 
 vessel, or in process of transportation. (T. D. 15205, 15286, 15368.) 
 
 The Act of August 28, 1894, does not apply to merchandise in bond August 1, but with- 
 drawn prior to August 28, 1894, nor to merchandise imported and entered for consumption 
 between August 1 and August 28, 1894. (G. A. 2775 and 2776.) The U. S. Supreme Court, in 
 case of U. S. vs. Burr & Hardwick, held that the Act went into effect August 28, 1894, when 
 the bill became a law, notwithstanding the law itself fixed the date as August 1, 1894. 
 
 226 
 
TARIFF ACT OF AUGUST 28, 1894. 227 
 
 Schedule A. —Chemicals, Oils and Faints.— Continued. 
 • 10. Borax, crude, or borate of soda, two cents per 
 pound; borate of lime, one and one-half cents per pound. 
 Refined borax, two cents per pound. 
 
 io3^. Camphor, refined, ten per centum ad valorem. - 
 Ti. Chalk, prepared, precipitated, French, red, and all 
 other chalk preparations not specially provided for in this 
 Act, twenty per centum ad valorem. 
 
 12. Chloral hydrate, twenty-five per centum ad valorem. 
 
 13. Chloroform, twenty-five cents per pound. 
 
 COAIv-TAR PREPARATIONS. — 
 
 14. All coal-tar colors or dyes, by whatever name 
 known, and not specially provided for in this Act, twenty- 
 five per centum ad valorem. 
 
 14^. Cobalt, oxide of, twenty-five cents per pound. 
 
 15. Collodion and all compounds of pyroxyline, by 
 whatever name known, forty cents per pound; rolled or in 
 sheets, but not made up into articles, fifty cents per pound; 
 if in finished or partly finished articles, forty-five per 
 centum ad valorem. 
 
 16. Coloring for brandy, wine, beer, or other liquors, 
 fifty per centum ad valorem. 
 
 i6>^. Drugs, such as barks, beans, berries, balsams, 
 buds, bulbs, bulbous roots, excrescences, fruits, flowers, 
 dried fibers, dried insects, grains, gums and gum resin, 
 herbs, leaves, lichens, mosses, nuts, roots and stems, 
 spices, vegetables, seeds (aromatic, not garden seeds), 
 seeds of morbid growth, weeds, and woods used expressly 
 for dyeing; any of the foregoing which are not edible, but 
 which are advanced in value or condition by refining or 
 grinding, or by other process of manufacture, and not 
 specially provided for in this Act, ten per centum ad 
 valorem. 
 
 ^ 17. Ethers, sulphuric, forty cents per pound; spirits of 
 nitrous ether, twenty-five cents per pound; fruit ethers, 
 oils, or essences, two dollars per pound; ether of all kinds 
 not specially provided for in this Act, one dollar per 
 pound. 
 
 18. Extracts and decoctions of logwood and other dye- 
 woods, extract of sumac, and extracts of barks, such as 
 are commonly used for dyeing or tanning, not specially 
 provided for in this Act, and extracts of hemlock bark, 
 ten per centum ad valorem. 
 
 19. Gelatine, glue, isinglass or fish glue, and prepared 
 fish bladders or fish sounds, twenty-five per centum ad 
 valorem. 
 
 20. Glycerine, crude, not purified, one cent per pound; 
 refined, three cents per pound. 
 
228 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule A.— Chemicals, Oils and 'Paints.— ConHnued. 
 
 21. Ink and ink powders, printers' ink, and all other 
 ink not specially provided for in this Act, twenty-five per 
 centum ad valorem. 
 
 2 2. Iodoform, one dollar per pound. 
 
 23. Licorice, extracts of, in paste, rolls, or other forms, 
 five cents per pound. 
 
 24. Magnesia, carbonate of, medicinal, three cents per 
 pound; calcined, seven cents per pound; sulphate of, or 
 Epsom salts, one-fifth of one cent per pound. 
 
 25. Morphia, or morphine, and all salts thereof, fifty 
 cents per ounce. 
 
 Oils. — 
 
 26. Alizarine assistant, or soluble oil, or oleate of soda, 
 or Turkey red oil, thirty per centum ad valorem. 
 
 27. Castor oil, thirty-five cents per gallon. 
 
 28. Cod-liver oil, twenty per centum ad valorem. 
 
 29. Flaxseed or linseed and poppy-seed oil, raw, boiled, 
 or oxidized, twenty cents per gallon of seven and one- 
 half pounds weight. 
 
 30. Fusel oil, or amylic alcohol, ten per centum ad 
 valorem. 
 
 31. Hempseed oil and rape-seed oil, ten cents per gal- 
 lon. 
 
 32. Olive oil, fit for salad purposes, thirty-five cents per 
 gallon. 
 
 33. Peppermint oil, twenty-five per centum ad valorem. 
 
 34. Seal, herring, whale, and other fish oil not specially 
 provided for in this Act, twenty-five per centum ad 
 valorem. 
 
 35. Opium, aqueous extract of, for medicinal uses, and 
 tincture of, as laudanum, and all other liquid preparations 
 of opium, not specially provided for in this Act, twenty 
 per centum ad valorem. 
 
 36. Opium containing less than nine per centum of 
 morphia, and opium prepared for smoking, six dollars per 
 pound ; but opium prepared for smoking and other prepa- 
 rations of opium deposited in bonded warehouse shall not 
 be removed therefrom without payment of duties, and 
 such duties shall not be refunded. 
 
 Paints, colors, and varnishes. — 
 
 37. Baryta, sulphate of, or barytes, manufactured, three 
 dollars per ton. 
 
 38. Blues, such as Berlin, Prussian, Chinese, and all 
 others, containing ferrocyanide of iron, dry or ground in 
 or mixed with oil, six cents per pound; and in pulp or 
 mixed with water, six cents per pound on the material 
 contained therein when dry. 
 
TARIFF ACT OF AUGUST 28, 1894. 229 
 
 Schedule A.— Chemicals, Oils and Taints.— Con^imied. 
 
 39. Blanc-fixe, or artificial sulphate of barytes and satin 
 white, or artificial sulphate of lime, twenty-five per cen- 
 tum ad valorem. 
 
 40. Black, made from bone, ivory,' or vegetable, under 
 whatever name known, including bone black and lamp- 
 black, dry or ground in oil or water, twenty per centum 
 ad valorem. 
 
 41. Chrome yellow, chrome green, and all other chro- 
 mium colors in which lead and bichromate of potash or 
 soda are component parts, dry or ground in or mixed with 
 oil, or in pulp or mixed with water, three cents per pound 
 on the material contained therein when dry. 
 
 42. Ocher and ochery earths, sienna and sienna earths, 
 umber and umber earths, ground in oil, one and one-fourth 
 of one cent per pound. 
 
 43. Ultramarine blue, whether dry, in pulp, or mixed 
 with water, and wash blue containing ultramarine, three 
 cents per pound. 
 
 44. Varnishes, including so-called gold size or japan, 
 twenty-five per centum ad valorem ; and on spirit [ , J varnishes 
 for the alcohol contained therein, one dollar and thirty- 
 two cents per gallon additional. 
 
 45. Vermilion red, and other colors containing quick- 
 silver, dry or ground in oil or water, twentj^ per centum 
 ad valorem; vermilion red, not containing quicksilver but 
 made of lead or containing lead, six cents per pound. 
 
 46. Whiting and Paris white, dry, one-fourth of one 
 cent per pound; ground in oil, or putty, one half of one 
 cent per pound. 
 
 47. Zinc, oxide of, and white paint or pigment contain- 
 ing zinc, dry or ground in oil, one cent per pound. 
 
 48. All other paints, colors, and pigments, whether dry 
 or mixed, or ground in water or oil, or other solutions, 
 including all colors in tubes, lakes, crayons, smalts, and 
 frostings, and not specially provided for in this Act, tw^enty- 
 five per centum ad valorem. 
 
 Lead Products. — 
 
 49. Acetate of lead, white, two and three-quarters cents 
 per pound; brown, one and three-quarters cents per pound; 
 litharge, one and one-half cents per pound. 
 
 50. Nitrate of lead, one and one-half cents per pound. 
 
 51. Orange mineral, one and three-quarters cents per 
 pound; red lead, one and one-half cents per pound. 
 
 52 White lead, and white paint and pigment contain- 
 ing lead, dry or in pulp, or ground or mixed with oil, one 
 and one-half cents per pound . 
 
 53. Phosphorus, fifteen cents per pound. 
 
230 TARIFF ACT OF AUGUST, 28, 1804. 
 
 Schedule A. — Chemicals, Oils, and Paints. — Continued. 
 Potash. — 
 
 54. Bichromate and chromate of, twenty-five per centum 
 ad valorem. 
 
 55. Hydriodate, iodide, and iodate of, twenty-five cents 
 per pound. 
 
 56. Nitrate of, or saltpeter, refined, one-half of one 
 cent per pound. 
 
 57 Prussiate of, red, or yellow, twenty-five per centum 
 ad valorem. 
 
 Preparations. — 
 
 58. All medicinal preparations, including medicinal coal- 
 tar preparations and medicinal proprietary preparations, of 
 which alcohol is a component part, or in the preparation 
 of which alcohol is used, not specially provided for in this 
 Act, fifty cents per pound: Provided, That no such prepa- 
 ration shall pay less than twenty-five per centum ad 
 valorem. 
 
 59. All medicinal preparations, not specially provided 
 for in this Act, twenty-five per centum ad valorem. 
 
 59>^. Paris green and London purple, twelve and one- 
 half per centum ad valorem. 
 
 60. Products or preparations known as alkalies, alka- 
 loids, distilled oils, essential oils, expressed oils, rendered 
 oils, and all combinations of the foregoing, and all chem- 
 ical compounds and salts, not specially provided for in 
 this Act, twenty-five per centum ad valorem. 
 
 See note in Schedule, title '* Preparations," page 491. 
 
 61. Preparations used as applications to the hair, mouth, 
 teeth, or skin, such as cosmetics, dentifrices, pastes, 
 pomades, powders, and all toilet preparations, and articles 
 of perfumery, not specially provided for in this Act, forty 
 per centum ad valorem. 
 
 62. Santonin e, and all salts thereof containing eighty 
 per centum or over of santonine, one dollar per pound. 
 
 Soap. — 
 
 63. Castile soap, twenty per centum ad valorem; fancy, 
 perfumed, and all descriptions of toilet and medicinal or 
 medicated soap, thirty-five per centum ad valorem; all 
 other soaps, not specially provided for in this Act, ten per 
 centum ad valorem. 
 
 Soda. — 
 
 64. Bicarbonate of soda or supercarbonate of soda or 
 saleratus, one-half cent per pound. 
 
 65. Hydrate of, or caustic soda, one-half of one cent 
 per pound. 
 
TARIFF ACT OF AUGUST 28, 1894. 231 
 
 Schedule A.— Chemicals, Oils and FninU.— Con tinned. 
 
 66. Bichromate and chromate of, twenty-five per centum 
 ad valorem. 
 
 67. Sal soda, or soda crystals, one-eighth of one cent per 
 pound; soda ash, one-fourth of one cent per pound. 
 
 68. Silicate of soda, or other alkaline silicate, three- 
 eigbths of one cent per pound. 
 
 69 Sponges, sea moss or Iceland moss, ten per centum 
 ad valorem. 
 
 70. Strychnia, or strychnine, and all salts thereof, thirty 
 cents per ounce. 
 
 71 Sulphur, refined, sublimed, or flowers of, twenty per 
 centum ad valorem. 
 
 72. Sumac, ground, ten per centum ad valorem. 
 
 73. Tartar, cream of, and patent tartar, twenty per 
 centum ad valorem. 
 
 74. Tartars and lees crystals, partly refined, twenty per 
 centum ad valorem. 
 
 75. Tartrate of soda and potassa, or Rochelle salts, two 
 cents per pound. 
 
 Schedule B —Earths, Earthenware, and (glassware. 
 
 Brick and TilK: 
 
 76. Brick, not glazed, enameled, ornamented, or deco- 
 rated in any manner, twenty-five per centum ad valorem; 
 glazed, enameled, ornamented, or decorated, thirty per 
 centum ad valorem. 
 
 77. Magnesic fire-brick, one dollar per ton. 
 
 78. Tiles, plain, not glazed, ornamented, painted, enam- 
 eled, vitrified, or decorated, twenty-five per centum ad 
 valorem; ornamented, glazed, painted, enameled, vitrified, 
 or decorated, and encaustic, forty per centum ad valorem. 
 
 Cement, i.ime, and pilaster: 
 
 79. Roman, Portland, and other hydraulic cement, in 
 barrels, sacks, or other packages, eight cents per one 
 hundred pounds, including weight of barrel or package; 
 in bulk, seven cents per one hundred pounds; other 
 cement, ten per centum ad valorem. 
 
 80. Lime five cents per one hundred pounds, including 
 weight of barrel or package. 
 
 81. Plaster of Paris, or gypsum, ground, one dollar per 
 ton; calcined, one dollar and twenty-five cents per ton. 
 
 Clays or earths: 
 
 82. Clays or earths, un wrought or unmanufactured, not 
 specially provided for in this Act, one dollar per ton; 
 wrought or manufactured, not specially provided for in 
 this Act, two dollars per ton; china clay or kaolin, two 
 dollars per ton. 
 
232 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule B.— Earths, Earthenware, and G:lsLSsyvsLre.— ConHfmed. 
 Earthenware and china: 
 
 83. Common yellow and brown earthenware, plain or 
 embossed, common stoneware, and crucibles, not deco- 
 rated in any manner, twenty per centum ad valorem. 
 
 84. China, porcelain, parian, bisque, earthen, stone and 
 crockery ware, including placques, ornaments, toys, 
 charms, vases, and statuettes, white, not changed in con- 
 dition by superadded ornamentation or decoration, thirty 
 per centum ad valorem. 
 
 See notes in Schedule, titles "China," page 370; "Earthen- 
 ware," page 393; "Toys,', page 538. 
 
 85. China, porcelain, parian, bisque, earthen, stone, 
 and crockery ware, including plaques, ornaments, toys, 
 charms, vases, and statuettes, painted, tinted, enameled, 
 printed, gilded, or otherwise decorated in any manner, 
 thirty-five per centum ad valorem. 
 
 See notes in Schedule, titles "China," page 370; "Earthen- 
 ware," page 393; "Toys," page 538. 
 
 86. All articles composed of earthen or mineral sub- 
 stances, including lava tips for burners, not specially pro- 
 vided for in this Act, if decorated in any manner, forty 
 per centum ad valorem; if not decorated, thirty per 
 centum ad valorem. 
 
 87. Gas retorts, twenty per centum ad valorem. 
 
 GlvASS AND GI.ASSWARE: 
 
 88. Green and colored, molded, or pressed, and flint 
 and lime glass bottles holding more than one pint, and 
 demijohns and carboys, covered or uncovered, whether 
 filled or unfilled and whether their contents be dutiable or 
 free, and other molded or pressed green and colored and 
 flint or lime bottle glassware, not specially provided for 
 in this Act, three-fourths of one cent per pound; and vials, 
 holding not more than one pint and not less than one- 
 quarter of a pint, one and one-eighth cents per pound; 
 if holding less than one-fourth of a pint, forty cents per 
 gross; all other plain green and colored, molded or pressed, 
 and flint lime and glassware, forty per centum ad valorem. 
 
 See notes in Schedule, title " Bottles," page 355; " Glass," page 
 415- 
 
 89. All articles of glass, cut, engraved, painted, colored, 
 printed, stained, decorated, silvered, or gilded, not includ- 
 ing plate glass silvered, or looking-glass plates, forty per 
 centum ad valorem. 
 
 90. All glass bottles, decanters, or other vessels or 
 articles of glass, when cut, engraved, painted, colored, 
 printed, stained, etched, or otherwise ornamented or deco- 
 rated,' except such as have ground necks and stoppers 
 only, not specially provided for in this Act, including por- 
 
TARIFF ACT OF AUGUST 28, 1894. 233 
 
 Schedule B.— Earths, Earthenware, and Glas^^vsire.— CofiHrnied. 
 celain or opal glassware, forty per centum ad valorem: 
 Provided, That if such, articles shall be imported filled, 
 the same shall pay duty, in addition to any duty charge- 
 able upon the contents as if not filled, unless otherwise 
 specially provided for in this Act. 
 
 91. Unpolished cylinder, crown and common window 
 glass, not exceeding ten by fifteen inches square, one cent 
 per pound; above that, and not exceeding sixteen by 
 twenty-four inches square, one and one-fourth cents per 
 pound; above that, and not exceeding twenty-four by 
 thirty inches square, one and three-fourths cents per 
 pound; above that, and not exceeding twenty-four by 
 thirty-six inches square, two cents per pound; all above 
 that, two and one-eighth cents per pound: Provided, 
 That unpolished cylinder, crown and common window 
 glass, imported in boxes, shall be packed fifty square feet 
 per box as nearly as sizes will permit, and "the duty shall 
 be computed thereon according to the actual weight of 
 glass. 
 
 See note in Schedule, title " Glass," page 414. 
 
 92. Cylinder and crown glass, polished, not exceeding 
 sixteen by twenty-four inches square, two and one-half 
 cents per square foot; above that, and not exceeding 
 twenty-four by thirty inches square, four cents per square 
 foot; above that, and not exceeding twenty-four by sixty 
 inches square, fifteen cents per square foot; above that, 
 twenty cents per square foot. 
 
 93. Fluted, rolled, or rough plate glass, not including 
 crown, cylinder, or common window glass, not exceeding 
 sixteen by twenty-four inches square, three-fourths of one 
 cent per square foot; above that, and not exceeding 
 twenty-four by thirty inches square, one cent per square 
 foot; all above that, one and one-half cents per square 
 foot; and all fluted, rolled, or rough plate glass, weighing 
 over one hundred pounds per one hundred square feet, 
 shall pay an additional duty on the excess at the same 
 rates herein imposed: Provided, That all of the above 
 plate glass when ground, smoothed, or otherwise obscured, 
 shall be subject to the same rate of duty as cast polished 
 plate glass unsilvered. 
 
 94. Cast polished plate glass, finished or unfinished and 
 unsilvered, not exceeding sixteen by twenty-four inches 
 square, five cents per square foot; above that, and not 
 exceeding twenty-four by thirty inches square, eight 
 cents per square foot; above that, and not exceeding 
 twenty-four by sixty inches square, twenty-two and one- 
 half cents per square foot; all above that, thirty-five cents, 
 per square foot. 
 
 95. Cast polished plate glass, silvered, and looking- 
 glass plates, exceeding in size one hundred and forty-four 
 
234 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule B.— Earths, Earthenware, and Gflassvf are. — Continued. 
 square inches, and not exceeding sixteen by twenty-four 
 inches square, six cents per square foot; above that, and 
 not exceeding twenty-four by thirty inches square, ten 
 cents per vSquare foot; above that, and not exceeding 
 twenty-four by sixty inches square, twenty-three cents per 
 square foot; all above that, thirty-eight cents per square 
 foot. 
 See note in Schedule, title " Glass," page 414. 
 
 96. But no looking-glass plates or plate glass, silvered, 
 when framed, shall pay a less rate of duty than that 
 imposed upon similar glass of like description not framed, 
 but shall pay in addition thereto upon such frames the 
 rate of duty applicable thereto when imported separate. 
 
 97. Cast polished plate glass, silvered or unsilvered, and 
 cylinder, crown, or common window glass, when bent, 
 ground, obscured, frosted, sanded, enameled, beveled, 
 etched, embossed, engraved, flashed, stained, colored, 
 painted, or otherwise ornamented or decorated, shall be 
 subject to a duty of ten per centum ad valorem in addi- 
 tion to the rates otherwise chargeable thereon. 
 
 See note in Schedule, title " Glass," page 414. 
 
 98. Spectacles, eyeglasses, goggles, opera glasses, and 
 other optical instruments and frames for the same, forty 
 per centum ad valorem. 
 
 99. Glass beads, loose, strung, or carded, ten per cen- 
 tum ad valorem. 
 
 100. Lenses of glass or pebble, wholly or partly manu- 
 factured, thirty-five per centum ad valorem. 
 
 1 01. Fusible enamel, and glass slides for magic lanterns, 
 twenty-five per centum ad valorem. 
 
 102. All stained or painted glass windows, or parts 
 thereof, and all mirrors not exceeding in size one hundred 
 and forty-four square inches, with or without frames or 
 cases, and all manufactures of glass, or of which glass is 
 the component of chief value, not specially provided for 
 in this Act, thirty-five per centum ad valorem. 
 
 Marble and stonk, and manufactures of: 
 
 103. Marble of all kinds in block, rough or squared 
 only, fifty cents per cubic foot. 
 
 104. Marble, sawed, dressed or otherwise, including 
 marble slabs, mosaic cubes, and marble paving tiles, 
 eighty-five cents per cubic foot (no slab to be computed 
 at less than one inch in thickness). 
 
 105. Manutactures of marble, onyx, or alabaster not 
 specially provided for in this Act, forty-five per centum ad 
 valorem. 
 
TARIFF ACT OF AUGUST 28, 1894. 235 
 
 Schedule B.— Earths, Earthenware, and ^lassvf are. — Continued. 
 Stone : 
 
 105^. Freestone, granite, sandstone, limestone and 
 other building or monumental stone, except marble, un- 
 manufactured, or undressed,, not specially provided for in 
 this Act, seven cents per cubic foot. 
 
 106. Freestone, granite, sandstone, limestone, and' other 
 building or monumental stone, except marble, not specially 
 provided for in this Act, hewn, dressed, or polished, thirty 
 per centum ad valorem. 
 
 107. Grindstones, finished or unfinished, ten per centum 
 ad valorem. 
 
 Slate: 
 
 108. Slates, slate chimney pieces, mantels, slabs' for 
 tables, and all other manufactures of slate not specially 
 provided for in this Act, twenty per centum ad valorem. 
 
 109. Roofing slates, twenty per centum ad valorem. 
 
 Schedule C— Metals and Manufactures of. 
 
 IRON AND STEEL. 
 
 109^. Iron ore, including manganiferous iron ore, also 
 the dross or residuum from burnt pyrites, forty cents per 
 ton. 
 
 no. Iron in pigs, iron kentledge, spiegeleisen, ferro- 
 manganese, ferrosilicon, wrought and cast scrap iron, and 
 scrap steel, four dollars per ton; but nothing shall be 
 deemed scrap iron or scrap steel except waste or refuse 
 iron or steel fit only to be remanufactured. 
 
 111. Round iron, in coils or rods, less than seven-six- 
 teenths of one inch in diameter, and bars or shapes of 
 rolled iron, not specially provided for in this Act, eight- 
 tenths of one cent per pound : Provided, That all iron in 
 slabs, blooms, loops, or other forms less finished than iron 
 in bars, and more advanced than pig-iron, except castings, 
 shall be subject to a duty of five-tenths of one cent per 
 pound : Provided further, That all iron bars, blooms, 
 billets, or si^es or shapes of any kind, in the manufacture 
 of which charcoal is used as fuel, shall be subject to a 
 duty of twelve dollars per ton. 
 
 112. Bar-iron, rolled or hammered, comprising flats not 
 less than one inch wide nor less than three-eighths of one 
 inch thick, six-tenths of one cent per pound; round iron 
 not less than three-fourths of one inch in diameter, and 
 square iron not less than three-fourths of one inch square, 
 six-tenths of one cent per pound; flats less than one inch 
 wide, or less than three-eighths of one inch thick; round 
 iron less than three-fourths of one inch and and not less 
 
236 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule C— Melals and Manufactures ^ii.— Continued. 
 than seven-sixteenths of one inch in diameter; and square 
 iron less than three-fourths of one inch square, six- tenths 
 of one cent per pound. 
 
 113. Beams, girders, joists, angles, channels, car-truck 
 channels, TTj columns and posts or parts or sections of 
 columns and posts, deck and bulb beams, and building 
 forms together with all other structural shapes of iron or 
 steel, whether plain or punched, or fitted for use, six- 
 tenths of one cent per pound. 
 
 114. Boiler or other plate iron or steel, except saw 
 plates hereinafter provided for, not thinner than number 
 ten wire gauge, sheared or unsheared, and skelp iron or 
 steel sheared or rolled in grooves, valued at one cent per 
 pound or less, five-tenths of one cent per pound; valued 
 above one cent and not above one and one-half cents, six- 
 tenths of one cent per pound; valued above one and 
 one-half cents and not above four cents per pound, thirty 
 per centum ad valorem; valued at over four cents per 
 pound, twenty-five per centum ad valorem : Provided, 
 That all plate-iron or steel thinner than number ten wire 
 gauge shall pay duty as iron or steel sheets. 
 
 115. Forgings of iron or steel, or forged iron or steel 
 combined, of whatever shape, or in whatever stage of 
 manufacture, not specially provided for in this Act, one 
 and one-half cents per pound : Provided, That no forgings 
 of iron or steel, or forgings of iron and steel combined, by 
 whatever process made, shall pay a less rate of duty than 
 thirty-five per centum ad valorem. 
 
 116. Hoop, band, or scroll iron or steel, except as 
 otherwise provided for in this Act, thirty per centum 
 ad valorem. 
 
 117. Railway bars, made of iron or steel, and railway 
 bars made in part of steel, T rails, and punched iron or 
 steel flat rails, seven-twentieths of one cent per pound. 
 
 118. Sheets of iron or steel, common or black, including 
 all iron or steel commercially known as common or black 
 taggers iron or steel, and skelp iron or steel, valued at 
 three cents per pound or less, thinner than number ten 
 and not thinner than number twenty wire gauge, seven- 
 tenths of one cent per pound; thinner than number 
 twenty wire gauge and not thinner than number twenty- 
 five wire gauge, eight- tenths cent per pound; thinner 
 than number twenty-five wire gauge, one and one-tenth 
 cents per pound; corrugated or crimped, one and one-tenth 
 cents per pound : Provided, That all common or black 
 sheet iron or sheet steel not thinner than number ten wire 
 gauge shall pay duty as plate iron or plate steel. 
 
 119. All iron or steel sheets or plates, and all hoop, 
 band or scroll iron or steel, excepting what are known 
 
TARIFF ACT OF AUGUST 28, 1894. 237 
 
 Schedule C— Metals and Manufactures qI.— Continued. 
 commercially as tin plates, terne plates, and taggers tin, 
 and hereinafter provided for, when galvanized or coated 
 with zinc or spelter, or other metals, or any alloy of those 
 metals, shall pay one-fourth of one cent per pound more 
 duty than the rates imposed by the preceding paragraph 
 upon the corresponding gauges or forms of common or 
 black sheet or taggers iron or steel. 
 
 120. Sheet iron or sheet steel, polished, planished, or 
 glanced, by whatever name designated, one and three- 
 fourths cents per pound: Provided, That plate or sheet 
 or taggers iron or steel, by whatever name designated, 
 other than the polished, planished, or glanced herein pro- 
 vided for, which has been pickled or cleaned by acid, or 
 by any other material or process, or which is. cold-rolled, 
 smoothed only, not polished, shall pay one-eighth of one 
 cent per pound more duty than the corresponding gauges 
 of common or black sheet or taggers iron or steel. 
 
 121. Sheets or plates of iron or steel, or taggers iron or 
 steel, coated w4th tin or lead, or with a mixture of which 
 these metals, or either of them, is a component part, by 
 the dipping or any other process, and commercially known 
 as tin plates, terne plates, and taggers tin, one and one- 
 fifth cents per pound : Provided, That the reduction of 
 duty herein provided for shall take effect on and after 
 October first, eighteen hundred and ninety-four. No 
 article not specially provided for in this Act, wholly or 
 partly manufactured from tin plate, terne plate, or the 
 sheet, or plate iron or steel herein provided for, or of 
 which such tin plate, terne plate, sheet, or plate iron or 
 steel shall be the material of chief value, shall pay a 
 lower rate of duty than that imposed on the tin plate, 
 terne plate, or sheet, or plate iron or steel from which it 
 is made, or of which it shall be the component thereof of 
 chief value. 
 
 12 2. Steel ingots, cogged ingots, blooms, and slabs, by 
 whatever process made; die blocks or blanks; billets and 
 bars and tapered or beveled bars; steamer, crank, and 
 other shafts; shafting; wrist or crank pins; connecting 
 rods and piston rods; pressed, sheared, or stamped shapes; 
 saw plates, wholly or partially manufactured; hammer 
 molds or swaged steel; gun-barrel molds not in bars; 
 alloys used as substitutes for steel in the manufacture of 
 tools; all descriptions and shapes of dry sand, loam, or 
 iron-molded steel castings; sheets and plates not specially 
 provided for in this Act; and steel in all forms and shapes 
 not specially provided for in this Act, all of the above 
 valued at one cent per pound or less, three-tenths of one 
 cent per pound; valued above one cent and not above 
 one and four-tenths cents per pound, four-tenths of one 
 
238 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule C— Metals and Manufactures qI.— Continued. 
 cent per pound; valued above one and four -tenths cents 
 and not above one and eight-tenths cents per pound, six- 
 tenths of one cent per pound; valued above one and eight- 
 tenths cents and not above two and two-tenths cents per 
 pound, seven- tenths of one cent per pound; valued above 
 two and two-tenths cents and not above three cents per 
 pound, nine-tenths of one cent per pound; valued above 
 three cents per pound and not above four cents per pound, 
 one and two-tenths cents per pound; valued above four 
 cents and not above seven cents per pound, one and three- 
 tenths cents per pound; valued above seven cents and 
 not above ten cents per pound, one and nine-tenths cents 
 per pound; valued above ten cents and not above thirteen 
 cents per pound, two and four-tenths cents per pound; 
 valued above thirteen cents and not above sixteen cents 
 per pound, two and eight-tenths cents per pound; valued 
 above sixteen cents per pound, four and seven-tenths 
 cents per pound. 
 
 Wire: 
 
 123. Wire rods: Rivet, screw, fence, and other iron or 
 steel wire rods, whether round, oval, flat, or square, or in 
 any other shape, and nail rods, in coils or otherwise, 
 valued at four cents or less per pound, four-tenths cent 
 per pound; valued over four cents per pound, three-fourths 
 cent per pound: Provided, That all round iron or steel 
 rods smaller than number six wire guage shall be classed 
 and dutiable as wire. 
 
 124. Wire: Round iron or steel wire, all sizes not 
 smaller than thirteen wire gauge, one and one-fourth cents 
 per pound; smaller than thirteen wire gauge, and not 
 smaller than sixteen wire gauge, one and one-half cents 
 per pound; smaller than sixteen wire gauge, two cents 
 per pound; all other iron or steel wire and wire or strip 
 steel, commonly known as crinoline wire, corset wire, 
 drill rods, needle wire, piano wire, clock and watch wires, 
 and all steel wires, whether polished or unpolished, in 
 coils or straightened, and cut to lengths, drawn cold 
 through dies, and hat wire, flat steel wire, or sheet steel 
 in strips, uncovered or covered with cotton, silk, or other 
 material, or metal, and all the foregoing manufactures of 
 iron or steel, of whatever shape or form, valued above four 
 cents per pound, shall pay a duty of forty per centum ad 
 valorem : Provided, That articles manufactured from iron 
 or steel wire shall pay the maximum rate of duty which 
 would be imposed upon any wire used in the manufacture 
 of such articles and in addition thereto one cent per 
 pound. 
 
TARIFF ACT OF AUGUST 28, 1894. 239 
 
 Schedule C— Metals and Manufactures q^.— Continued. 
 GENKRAI. PROVISIONS. 
 
 125. No allowance or reduction of duties for partial 
 loss or damage in consequence of rust or discoloration 
 shall be made upon any description of iron or steel, or 
 upon any article wholly or partly manufactured of iron or 
 steel. 
 
 MANUF^ACTURKS OF IRON AND STEEL. 
 
 126. Anchors, or parts thereof, of iron or steel, mill 
 irons and mill cranks of wrought iron, and wrought iron 
 for ships, and forgings of iron or steel, or of combined 
 iron and steel, for vessels, steam engines and locomotives, 
 or parts thereof, one and two -tenths cents per pound. 
 
 T27. Axles, or parts thereof, axle bars, axle blanks, or 
 forgings for axles, whether of iron or steel, without 
 reference to the stage or state of manufacture, one and 
 one-half cents per pound: Provided, That when iron or 
 steel axles are imported fitted in wheels, or parts of 
 wheels, of iron or steel, they shall be dutiable at the 
 same rate as the wheels in which they are fitted. 
 
 128. Anvils of iron or steel, or of iron and steel com- 
 bined, by whatever process made, or in whatever stage of 
 manufacture, one and three-fourths cents per pound. 
 
 129. Blacksmiths' hammers and sledges, track tools, 
 wedges, and crowbars, whether of iron or steel, one and 
 one-half cents per pound. 
 
 130. Boiler or other tubes, pipes, flues, or stays of 
 wrought iron or steel, twenty-five per centum ad volorem. 
 
 131. Bolts, with or without threads or nuts, or bolt 
 blanks, and finished hinges or hinge blanks, whether of 
 iron or steel, one and one-half cents per pound. 
 
 132. Card clothing manufactured from tempered steel 
 wire, forty cents per square foot; all other, twenty cents 
 per square foot. 
 
 133. Cast-iron pipe of every description, six-tenths of 
 one cent per pound. 
 
 134. Cast-iron vessels, plates, stove plates, andirons, 
 sadirons, tailors' irons, hatters' irons, and castings of 
 iron, not specially provided for in this Act, eight-tenths 
 of one cent per pound. 
 
 See note in Schedule, title " Iron and steel castings," page 431. 
 
 135. Castings of malleable iron not specially provided 
 for in this Act, nine-tenths of one cent per pound. 
 
 136. Cast hollow ware, coated, glazed, or tinned, two 
 cents per pound. 
 
 137. Chains of all kinds, made of iron or steel, thirty 
 per centum ad valorem. 
 
240 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule C— Metals and Manufactures ^i.— Continued. 
 Cuti^ery: 
 
 138. Penknives, pocket-knives, or erasers, of all kinds, 
 valued at not more than thirty cents per dozen, twent}^- 
 five per centum ad valorem; valued at more than thirty 
 cents per dozen and not exceeding fifty cents per dozen, 
 twelve cents per dozen; valued at more than fifty cents 
 per dozen and not exceeding one dollar per dozen, twenty- 
 five cents per dozen; valued at more than one dollar per 
 dozen and not exceeding one dollar and fifty cents per dozen, 
 forty cents per dozen; valued at more than one dollar and 
 fifty cents per dozen and not exceeding three dollars per 
 dozen, seventy- five cents per dozen; valued at more than 
 three dollars per dozen, fifty per centum ad volorem; and in 
 addition thereto, on all the foregoing valued at more than 
 thirt}^ cents per dozen and not more than three dollars per 
 dozen, twenty-five per centum ad valorem: Provided, 
 That blades, handles, or any other parts of any or either 
 of the articles named in this paragraph, imported in any 
 other manner than assembled in penknives, pocketknives, 
 or erasers, shall be subject to no less rate of duty than 
 herein provided for penknives, pocketknives, or erasers 
 valued more than thirty cents per dozen. 
 
 139. vSwords, sword blades, and side arms, thirty-five 
 per centum ad valorem. 
 
 140. Table and carving knives and forks, valued at 
 more than four dollars per dozen pieces, razors and razor 
 blades, wholly or partly finished, scissors and shears, 
 forty-five per centum ad valorem; all other table knives, 
 forks, steels, and all hunting, kitchen, bread, butter, vege- 
 table, fruit, cheese, plumbers', painters', palette, and 
 artists' knives; also all cooks', and butchers' knives, 
 forks, and steels, thirty-five per centum ad valorem. 
 
 141. Files, file blanks, rasps, and floats, of all cuts and 
 kinds, four inches in length and under, thirty-five cents 
 per dozen; over four inches in length and under nine 
 inches, sixty cents per dozen; nine inches in length or 
 over, one dollar per dozen. 
 
 Firearms: 
 
 142. Muskets, muzzle-loading shotguns, and sporting 
 rifles, and parts thereof, twenty-five per centum ad 
 valorem. 
 
 143. Sporting, breech-loading shotguns, combination 
 vShotguns and rifles, and pistols, and parts of all of the 
 foregoing, thirty per centum ad valorem. 
 
 144. Sheets, plates, wares, or articles of iron, steel, or 
 other metal, enameled or glazed with vitreous glasses, 
 thirty-five per centum ad valorem. 
 
TARIFF ACT OF AUGUST 28, 1894. 241 
 
 Schedule C— Metals and Manufactures ^l.— Continued, 
 Nails, spikks, tacks, and needles: 
 
 145. Cut nails and cut spikes of iron or steel, twenty- 
 two and one-half per centum ad valorem. 
 
 146. Horseshoe nails, hobnails, and all other wrought 
 iron or steel nails not specially provided for in this Act, 
 thirty per centum ad valorem. 
 
 147. Wire nails mad^ of wrought iron or steel, twenty- 
 five per centum ad valorem. 
 
 148. Spikes, nuts, and washers, and horse, mule, or ox 
 shoes, of wrought iron or steel, twenty-five per centum ad 
 valorem. 
 
 149. Cut tacks, brads, or sprigs of all kinds, twenty-five 
 per centum ad valorem. 
 
 150. Needles for knitting or sewing machines, crochet 
 needles and tape needles, knitting and all other needles, 
 not specially provided for in this Act, and bodkins of 
 metal, twenty-five per centum ad valorem. 
 
 Plates: 
 
 151. Steel plates engraved, stereotype plates, electro- 
 type plates, and plates of other materials, engraved or 
 lithographed, for printing, twenty-five per centum ad 
 valorem. 
 
 152. Railway fish plates or splice bars, made of iron or 
 steel, twenty-five per centum ad valorem. 
 
 153. Rivets of iron or steel, twenty-five per centum ad 
 valorem. 
 
 Saws: 
 
 154. Crosscut saws, six cents per linear foot; mill saws, 
 ten cents per linear foot; pit, and drag saws, eight cents 
 per linear foot; circular saws, twenty-five per centum ad 
 valorem; hand, back, and all other saws, not specially 
 provided for in this Act, twenty-five per centum ad 
 valorem. 
 
 155. Screws, commonly called wood-screws, more than 
 two inches in length, three cents per pound; over one inch 
 and not more than two inches in length, five cents per 
 pound; over one-half inch and not more than one inch in 
 length, seven cents per pound; one-half inch and less in 
 length, ten cents per pound. 
 
 155/^- Umbrella and parasolribs, and stretcher frames, 
 tips, runners, handles, or other parts thereof, made in 
 whole or chief part of iron, steel, or any other metal, fifty 
 per centum ad valorem. 
 
 156. Wheels, for railway purposes, or parts thereof, 
 made of iron or steel, and steel-tired wheels for railway 
 purposes, whether wholly or partly finished, and iron or 
 
 16 
 
242 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule C. — Metals and Manufactures of.- Contijiued. 
 steel locomotive, car, or other railway tires or parts 
 thereof, wholly or partly manufactured, and ingots, 
 cogged ingots, blooms, or blanks for the same, without 
 regard to the degree of manufacture, one and one-fourth 
 cents per pound: Provided, That when wheels or parts 
 thereof, of iron or steel, are imported with iron or steel 
 axles fitted in them, the wheels and axles together shall 
 be dutiable at the same rate as is provided for the wheels 
 when imported separately. 
 
 MISCEI.I.ANEOUS METAI.S AND MANUFACTURES OF. 
 
 157. Aluminum, in crude form, alloys of any kind in 
 which aluminum is the component material of chief value, 
 ten cents per pound. 
 
 158. Argentine, albata, or German silver, unmanufac- 
 tured, fifteen per centum ad valorem. 
 
 159. Brass, in bars or pigs, old brass, clippings from 
 brass or Dutch metal, and old sheathing, or yellow metal, 
 fit only for remanufacture, ten per centum ad valorem. 
 
 160. Bronze powder, metallics or flitters, bronze or 
 Dutch metal, or aluminum, in leaf, forty per centum ad 
 valorem. 
 
 Copper: 
 
 161. Copper in rolled plates, called braziers' copper, 
 sheets, rods, pipes, and copper bottoms, also sheathing or 
 yellow metal of which copper is the component material 
 of chief value, and not composed wholly or in part of iron 
 ungalvanized, twenty per centum ad valorem. 
 
 Gold and silver: 
 
 162. Bullions and metal thread of gold, silver, or other 
 metals, not specially provided for in this Act, twenty-five 
 per centum ad valorem. 
 
 See note in Schedule, title "Bullions," page 359. 
 
 163. Gold leaf, thirty per centum ad valorem. 
 
 164. Silver leaf, and silver powder, thirty per centum 
 ad valorem. 
 
 Lead: 
 
 165. Lead ore and lead dross, three-fourths of one cent 
 per pound: Provided, That silver ore and all other ores 
 containing lead shall pay a duty of three-fourths of one 
 cent per pound on the lead contained therein, according to 
 sample and assay at the port of entry. The method of 
 sampling and assaying to be that usually adopted for com- 
 mercial purposes by public sampling works in the United 
 States. 
 
 See notes in Schedule, title " Ore, lead," page 471. 
 
TARIFF ACT OF AUGUST 28, 1894. 243 
 
 Schedule C— Metals and Manufactures of.- Continued. 
 
 1 66. Lead in pigs and bars, molten and old refuse lead 
 run into blocks and bars, and old scrap lead fit only to be 
 remanufactured, one cent per pound: Provided, That in 
 case any foreign country shall impose an export duty upon 
 lead ore or lead dross or silver ores containing lead, 
 exported to the United States from such country, then the 
 duty upon such ores and lead in pigs and bars, molten 
 and old refuse lead run into blocks and bars, and old scrap 
 lead fit only to be remanufactured, herein provided for, 
 when imported from such country, shall remain the same 
 as fixed by the law in force prior to the passage of this 
 Act. 
 
 See notes in Schedule, title "Ore, lead," page 471. 
 
 167. Lead in sheets, pipes, shot, glaziers' lead, and lead 
 wire, one and one-quarter cents per pound. 
 
 167^. Nickel, nickel oxide, alloy of any kind in which 
 nickel is the component material of chief value, six cents 
 per pound. 
 
 167^. Mica, twenty per centum ad valorem. 
 
 168. Pens, metallic, except gold pens, eight cents per 
 gross. 
 
 169. Penholder tips, penholders or parts thereof, and 
 gold pens, twenty-five per centum ad valorem. 
 
 170. Pins, metallic, including pins with solid or glass 
 heads, hairpins, safety pins, and hat, bonnet, shawl, and 
 belt pins, not commercially known as jewelry, twenty-five 
 per centum ad valorem. 
 
 \'joj4' Quicksilver, seven cents per pound. 
 
 171. Type metal, three-fourths of one cent per pound 
 for the lead contained therein; and new types, fifteen per 
 centum ad valorem. 
 
 Watches: 
 
 172. Chronometers, box or ship's, and parts thereof, ten 
 per centum ad valorem. 
 
 173. Watches and clocks, or parts thereof, whether 
 separately packed or otherwise, twenty-five per centum 
 ad valorem. 
 
 Zinc or spki^tkr: 
 
 174. Zinc in blocks or pigs, one cent per pound. 
 
 175. Zinc in sheets, not polished nor further advanced 
 than rolled, one and one-fourth cents per pound. 
 
 176. 2jinc, old and worn-out, fit only to be remanufac- 
 tured, three-fourths of one cent per pound. 
 
 177. Manufactured articles or wares, not specially pro- 
 vided for in this Act, composed wholly or in part of any 
 metal, and whether partly or wholly manufactured, thirty- 
 five per centum ad valorem. 
 
244 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule D.— Wood and Manufactures of. 
 
 179. Osier or willow, prepared for basket makers' use, 
 twenty per centum ad valorem; manufactures of osier or 
 willow, twenty-five per centum ad valorem; chair cane, or 
 reeds, wrought or manufactured from rattans or reeds, ten 
 per centum ad valorem. 
 
 180. Casks and barrels, empty, sugar-box shooks, and 
 packing boxes and packing-box shooks, of wood, not 
 specially provided for in this Act, twenty per centum 
 ad valorem. 
 
 iSo}4- Tooth-picks of vegetable substance, thirty-five 
 per centum ad valorem. 
 
 181. House or cabinet furniture, of wood, wholly or 
 partly finished, manufactures of wood, or of which wood 
 is the component material of chief value, not specially 
 provided for in this Act, twenty-five per centum ad 
 valorem. 
 
 See note in Schedule, title "Furniture," page 409. 
 
 Schedule E.— Sugar. 
 
 182. That so much of the Act entitled "An Act to 
 reduce revenue, equalize duties, and for other purposes,'^ 
 approved October first, eighteen hundred and ninety, as 
 provides for and authorizes the issue of licenses to pro- 
 duce sugar, and for the payment of a bounty to the pro- 
 ducers of sugar from beets, sorghum, or sugar cane, grown 
 in the United States, or from maple sap produced within 
 the United States, be, and the same is hereby repealed, 
 and hereafter it shall be unlawful to issue any license to 
 produce sugar or to pay any bounty for the production of 
 sugar of any kind under the said Act. 
 
 182 54. There shall be levied, collected, and paid on all 
 sugars and on all tank bottoms, sirups of cane juice or of 
 beet juice, melada, concentrated melada, concrete and 
 concentrated molasses, a duty of forty per centum ad 
 valorem, and upon all sugars above number sixteen Dutch 
 standard in color and upon all sugars which have been 
 discolored there shall be levied, collected, and paid a duty 
 of one-eighth of one cent per pound in addition to the 
 said duty of forty per centum ad valorem; and all sugars, 
 tank bottoms, sirups of cane juice or of beet juice, melada, 
 concentrated melada, concrete or concentrated molasses, 
 which are imported from or are the product of any country 
 which at the time the same are exported therefrom pays, 
 directly or indirectly, a bounty on the export thereof, 
 shall pay a duty of one-tenth of one cent per pound in 
 addition to the foregoing rates: Provided, That the 
 importer of sugar produced in a foreign country, the Gov- 
 ernment of which grants such direct or indirect bounties, 
 
TARIFF ACT OF AUGUST 28, 1894. 245 
 
 * 
 
 Schedule E —^ngar.—Cofi/inued. 
 may be relieved from this additional duty under such 
 regulations as the Secretary of the Treasury may pre- 
 scribe, in case said importer produces a certificate of said 
 government that no indirect bounty has been received 
 upon said sugar in excess of the tax collected upon the 
 beet or cane from which it was produced, and that no 
 direct bounty has been or shall be paid: Provided further, 
 That nothing herein contained shall be so construed as to 
 abrogate or in any manner impair or affect the provisions 
 of the treaty of commercial reciprocity concluded between 
 the United States and the King of the Hawaiian Islands 
 on the thirtieth day of January, eighteen hundred and 
 seventy-five, or the provisions of any Act of Congress 
 heretofore passed for the execution of the same. That 
 there shall be levied, collected, and paid on molasses test- 
 ing above forty degrees and not above fifty-six degrees 
 polariscope, a duty of two cents per gallon; if testing 
 above fifty-six degrees polariscope, a duty of four cents 
 per gallon. 
 
 See notes in Schedule, title "Sugars," page 528 and 529. 
 
 183. Sugar candy and all confectionery, made wholly or 
 in part of sugar, and on sugars after being refined, when 
 tinctured, colored, or in any way adulterated, thirty-five 
 per centum ad valorem; glucose, or grape sugar, fifteen 
 per centum ad valorem; saccharine, twenty-five per cen- 
 tum ad valorem. 
 
 Schedule F.— Tobacco and Manufactures of 
 
 184. Wrapper tobacco, unstemmed, imported in any 
 bale, box, package, or in bulk, one dollar and fifty cents 
 per pound; if stemmed, two dollars and twenty-five cents 
 per pound. 
 
 185. Filler tobacco, unstemmed, imported in any bale, 
 box, package, or in bulk, thirty-five cents per pound; if 
 stemmed, fifty cents per pound: Provided, That the term 
 wrapper tobacco, whenever used in this Act shall be taken 
 to mean that quality of leaf tobacco known commercially 
 as wrapper tobacco: Provided further. That the term 
 filler tobacco, whenever used in this Act, shall be taken 
 to mean all leaf tobacco unmanufactured, not commer- 
 cially known as wrapper tobacco: Provided further. 
 That if any leaf tobacco imported in any bale, box, pack- 
 age, or in bulk shall be the growth of different countries, 
 or shall differ in quality and value, save as provided in the 
 succeeding provision, then the entire contents of such 
 bale, box, package, or in bulk shall be subject to the 
 same duty as wrapper tobacco: Provided further, That if 
 any bale, box, package, or bulk of leaf tobacco of 
 uniform quality contains exceeding fifteen per centum 
 
246 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule F. — Tobacco and Manufactures of.— Co7i tinned. 
 thereof of leaves suitable in color, fineness of texture, 
 and size for wrappers for cigars, then the entire con- 
 tents of such bale, box, package, or bulk shall be sub- 
 ject to the same duty as Wrapper tobacco: Provided 
 further^ That collectors shall not permit entry to be made, 
 except under regulations to be prescribed by the Secre- 
 tary of the Treasury, of any leaf tobacco imported in an^- 
 bale, box, package, or in bulk, unless the invoices cover- 
 ing the same shall specify in detail the character of the 
 leaf tobacco in such bale, box, package, or in bulk, 
 whether wrapper or filler tobacco, Quebrado or self-work- 
 ing bales, as the case may be: And provided fjirther. That 
 in the examination for classification of any invoice of 
 imported leaf tobacco at least one bale if less than ten 
 bales, and one bale in every ten bales and more, if deemed 
 necessary by the appraising ofiicer, shall be examined hy 
 the appraiser or person authorized by law to make such 
 examination, and for the purpose of fixing the classifica- 
 tion and amount of duty chargeable on such invoice of 
 leaf tobacco the examination of ten hands out of each 
 examined bale thereof shall be taken to be a legal exami- 
 nation. 
 
 1 86. Tobacco, manufactured or unmanufactured, of all 
 descriptions, not specially enumerated or provided for in 
 this Act, forty cents per pound.* 
 
 187. SnufF and snufF flour, manufactured of tobacco, 
 ground dry or damp, and pickled, scented, or otherwise, 
 of all descriptions, fifty cents per pound.* 
 
 188. Cigars, cigarettes, and cheroots of all kinds, four 
 dollars per pound and twenty-five per centum ad valorem; 
 and paper cigars and cigarettes, including wrappers, shall 
 be subject to the same duties as are herein imposed upon 
 cigars * 
 
 Schedule 0.— Agricultural Products and Provisions. 
 
 Animals, Live: 
 
 189. All live animals, not specially provided for in this 
 Act, twenty per centum ad valorem. 
 
 Breadstuffs and Farinaceous Substances: 
 
 190. Buckwheat, corn or maize, cornmeal, oats, rye, rye 
 flour, wheat, and wheat flour, twenty per centum ad valo- 
 rem, and oatmeal, fifteen per centum ad valorem. 
 
 * Imported manufactured tobacco, snuff and cigars to pay the 
 Internal Revenue Tax in addition to the Import Duties. See 
 Sections 3377 and 3402 Revised Statutes; Section 4, Act March 3, 
 1883; and Section 30, Act October i, 1890, supra. 
 
TARIFF ACT OF AUGUST 28, 1894. 247 
 
 Schedule G.— Agricultural Products and Froyisions.— Con fd. 
 
 191. Barley, and barley, pearled, patent, or hulled, 
 thirty per centum ad valorem; barley malt, forty per cen- 
 tum ad valorem. 
 
 192. Macaroni, vermicelli, and all similar preparations, 
 twenty per centum ad valorem. 
 
 193. Rice, cleaned, one and one-half cents per pound; 
 uncleaned rice, or rice free of the outer hull and still 
 having the inner cuticle on, eight- tenths of one cent per 
 pound; rice flour and rice meal, and rice, broken, which 
 will pass through a sieve known commercially as number 
 twelve wire sieve, one-fourth of one cent per pound; 
 paddy, or rice having the outer hull on, three-fourths of 
 one cent per pound. 
 
 Dairy Products: 
 
 194. Butter, and substitutes therefor, four cents per 
 pound. 
 
 195. Cheese, four cents per pound. 
 
 196. Milk, preserved or condensed, two cents per 
 pound, including weight of packages; sugar of milk, five 
 cents per pound. 
 
 Farm and F1E1.D Products: 
 
 197. Beans, twenty per centum ad valorem. 
 
 198. Beans, pease, mushrooms, and other vegetables, 
 prepared or preserved, in tins, jars, bottles, or otherwise, 
 and pickles and sauces of all kinds, thirty per centum ad 
 valorem. 
 
 198^. Eggs, three cents per dozen. 
 
 199. Hay, two dollars per ton 
 
 200. Honey, ten cents per gallon. 
 
 201. Hops, eight cents per pound. 
 
 202. Onions, twenty cents per bushel. 
 
 203. Pease, dried, twenty cents per bushel; split pease, 
 fifty cents per bushel of sixty pounds; pease in cartons, 
 papers, or other small packages, one cent per pound. 
 
 204. Potatoes, fifteen cents per bushel of sixty pounds. 
 
 Sekds: 
 
 205. Castor beans or seeds, twenty-five cents per bushel 
 of fifty pounds. 
 
 206. Flaxseed or linseed, poppy seed, and other oil 
 seeds, not specially provided for in this Act, twenty cents 
 per bushel of fifty six pounds. 
 
 206^. Garden seeds, agricultural seeds, and other 
 seeds not specially provided for in this Act, ten per cen- 
 tum ad valorem. 
 
248 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule G. — Agricultural Products and Provisions. — Confd. 
 
 207. Vegetables in their natural state, not specially pro- 
 vided for in this Act, ten per centum ad valorem. 
 
 207^. Straw, fifteen per centum ad valorem. 
 207%. Teazles, fifteen per centum ad valorem. 
 
 Fish: 
 
 208. Anchovies and sardines, packed, in oil or other- 
 wise, in tin boxes measuring not more than five inches 
 long, four inches wide, and three and one-half inches 
 deep, ten cents per whole box; in half boxes, measuring 
 not more than five inches long, four inches wide, and one 
 and five-eighths inches deep, five cents each; in quarter 
 boxes, measuring not more than four and three-fourths 
 inches long, three and one-half inches wide, and one and 
 one-fourth inches deep, two and one-half cents each; 
 when imported in any other form, forty per centum ad 
 valorem. 
 
 209. Fish, smoked, dried, salted, pickled, or otherwise 
 prepared for preservation, three-fourths of one cent per 
 pound. 
 
 210. Herrings, pickled, frozen, or salted, and salt water 
 fish frozen or packed in ice, one-half of one cent per 
 pound. 
 
 211. Fish in cans or packages made of tin or other 
 material, except anchovies and sardines and fish packed 
 in any other manner, not specially enumerated or provided 
 for in this Act, twenty per centum ad valorem. 
 
 Fruits and Nuts: 
 Fruits — 
 
 213. Apples, green or ripe, dried, desiccated, evapo- 
 rated, or prepared in any manner, twenty per centum ad 
 valorem. 
 
 213^. Dates and pineapples, twenty per centum ad 
 valorem. 
 
 214. Grapes, twenty per centum ad valorem. 
 
 215 Olives, green or prepared, twenty per centum ad 
 valorem. 
 
 216 Oranges, lemons, and limes, in packages, at the 
 rate of eight cents per cubic foot of capacity; in bulk, one 
 dollar and fifty cents per one thousand; and in addition 
 thereto a duty of thirty per centum ad valorem upon the 
 boxes or barrels containing such oranges, lemons, or 
 limes: Provided, That the thin wood, so-called, compris- 
 ing the sides, tops and bottoms of orange and lemon boxes 
 of the growth and manufacture of the United States, 
 exported as orange and lemon box shooks, may be re -im- 
 ported in completed form, filled with oranges and lemons, 
 
TARIFF ACT OF AUGUST 28, 1894. 249 
 
 Schedule Cr.— Agricultural Products and Frojisions.— Con fd. 
 by the payment of duty at one-half the rate imposed on 
 similiar boxes of entirely foreign growth and manufacture. 
 
 217. Plums, prunes, figs, raisins, and other dried grapes, 
 including ^ante currants, one and one-half cents per 
 pound. 
 
 218. Comfits, sweetmeats, and fruits preserved in sugar, 
 sirup, or molasses, not specially provided for in this Act, 
 prepared or dessicated cocoanut or copra, and jellies of all 
 kinds, thirty per centum ad valorem. 
 
 219. Fruits preserved in their own juices, twenty per 
 centum ad valorem. 
 
 220. Orange peel and lemon peel, preserved or candied, 
 thirty per centum ad valorem. 
 
 Nuts— 
 
 221. Almonds, not shelled, three cents per pound; clear 
 almonds, shelled, five cents per pound. 
 
 222. Filberts and walnuts of all kinds, not shelled, two 
 cents per pound; shelled, four cents per pound. 
 
 223. Peanuts or ground beans, twenty per centum ad 
 valorem. 
 
 224. Cocoanuts in the shell, and other nuts shelled or 
 unshelled, not specially provided for in this Act, twenty 
 per centum ad valorem. 
 
 Meat Products: 
 
 224^. Fresh beef, mutton, and pork, twenty per centum 
 ad valorem. 
 
 225. Extract of meat, fifteen per centum ad valorem. 
 225^. Lard, one cent per pound. 
 
 225^. Meats of all kinds, prepared or preserved, not 
 specially provided for in this Act, twenty per centum ad 
 valorem. 
 
 226. Poultry, two cents per pound; dressed, three cents 
 per pound. 
 
 M1SCE1.1.ANEOUS Products: 
 
 227. Chicory root, burnt or roasted, ground or granu- 
 lated, or in rolls, or otherwise prepared, and not specially 
 provided for in this Act, two cents per pound. 
 
 229 Cocoa, prepared or manufactured, not specially 
 provided for in this Act, two cents per pound; chocolate, 
 sweetened, flavored, or other, valued at thirty-five cents 
 per pound or less, two cents per pound; valued at exceed- 
 ing thirty-five cents per pound and chocolate confection- 
 ery, thirty-five per centum ad valorem. 
 
 230. Cocoa butter or cocoa butterine, three and one 
 half cents per pound. 
 
 231. Dandelion root and acorns prepared, and other 
 articles used as coffee, or as substitutes for coffee, not 
 
250 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule Cr.— Agricultural Products aud Provisions.— 0?;/^W. 
 specially provided for in this Act, one and one half cents 
 per pound. 
 
 232. Starch, including all preparations, from whatever 
 substance produced, commonly used as starch, one and 
 one-half cents per pound. 
 
 See note in Schedule, title " Starch," page 525. 
 
 233. Dextrine, burnt starch, gum substitute, or British 
 gum, one and one-half cents per pound. 
 
 234. Mustard, ground, preserved, or prepared, in bottles 
 or otherwise, twenty-five per centum ad valorem. 
 
 234%- Orchids, lily of the valley, azaleas, palms, and 
 other plants used for forcing under glass for cut flowers 
 or decorative purposes, ten per centum ad valorem. 
 See notes in Schedule, title " Plants," page 485. 
 
 235. Spices, ground or powdered, not specially pro- 
 vided for in this Act, three cents per pound; capsicum or 
 red pepper, two and one-half cents per pound, unground; 
 sage, one cent per pound. 
 
 236. Vinegar, seven and one-half cents per gallon. 
 The standard for vinegar shall be taken to be that strength 
 which requires thirty-five grains of bicarbonate of potash 
 to neutralize one ounce troy of vinegar. 
 
 Schedule H.— Spirits, Wines, and other Bererages. 
 
 Spirits: 
 
 237. Brandy and other spirits manufactured or distilled 
 from grain or other materials, and not specially provided 
 for in this Act, one dollar and eighty cents per proof gallon. 
 
 238. Each and every gauge or wine gallon of measure- 
 ment shall be counted as at least one proof gallon; and 
 the standard for determining the proof of brandy and 
 other spirits or liquors of any kind imported shall be the 
 same as that which is defined in the laws relating to inter- 
 nal revenue; but any brandy or other spirituous liquors, 
 imported in casks of less capacity than. fourteen gallons, 
 shall be forfeited to the United States: Pi'ovided, That it 
 shall be lawful for the Secretary of the Treasury, in his 
 discretion, to authorize the ascertainment of the proof of 
 wines, cordials, or other liquors by distillation or other- 
 wise, in cases where it is impracticable to ascertain such 
 proof by the means prescribed by existing law or regu- 
 lations. 
 
 239. On all compounds or preparations (except as spec- 
 ified in the preceding paragraph of the chemical schedule 
 relating to medicinal preparations, of which alcohol is a 
 component part), of which distilled spirits are a com- 
 ponent part of chief value, not specially provided for in 
 this Act, there shall be levied a duty not less than that 
 imposed upon distilled spirits. 
 
TARIFF ACT OF AUGUST 28, 1894. 251 
 
 Schedule H.— Spirits, Wines, and other Beyern^es.— Co?/ fi7ii^ed . 
 
 240. Cordials, liquors, arrack, absinthe, kirschwasser, 
 ratafia, and other spirituous beverages or bitters of all kinds 
 containing spirits, and not specially provided for in this 
 Act, one dollar and eighty cents per proof gallon. 
 
 241. No lower rate or amount of duty shall be levied, 
 collected, and paid on brandy, spirits, and other spirituous 
 beverages than that fixed by law for the description of first 
 proof; but it shall be increased in proportion for any greater 
 strength than the strength of first proof, and all imitations 
 of brandy or spirits or wines imported by any names 
 whatever shall be subject to the highest rate of duty pro- 
 vided for the genuine articles respectively intended to be 
 represented, and in no case less than one dollar per 
 gallon. 
 
 242. Bay rum or bay water, whether distilled or com- 
 pounded, of first proof, and in proportion for any greater 
 strength than first proof, one dollar per gallon. 
 
 Wines: 
 
 243. Champagne and all other sparkling wines, in 
 bottles containing each not more than one quart and more 
 than one pint, eight dollars per dozen; containing not 
 more than one pint each and more than one-half pint, 
 four dollars per dozen; containing one-half pint each or 
 less, two dollars per dozen; in bottles or other vessels 
 containing more than one quart each, in addition to eight 
 dollars per dozen bottles, on the quantity in excess of one 
 quart, at the rate of two dollars and fifty cents per gallon. 
 
 244. Still wines, including ginger wine or ginger cordial 
 and vermuth, in casks or packages other than bottles or 
 jugs, if containing fourteen per centum or less of absolute 
 alcohol, thirty cents per gallon; if containing more than 
 fourteen per centum of absolute alcohol, fifty cents per 
 gallon. In bottles or jugs, per case of one dozen bottles 
 or jugs, containing each not more than one quart and 
 more than one pint, or twenty-four bottles or jugs con- 
 taining each not more than one pint, one dollar and sixty 
 cents per case; and any excess beyond these quantities 
 found in such bottles or jugs shall be subject to a duty of 
 five cents per pint or fractional part thereof, but no sepa- 
 rate or additional duty shall be assessed on the bottles or 
 jugs: Provided, That any wines, ginger cor'dial, or ver- 
 muth imported containing more than twenty-four per 
 centum of alcohol shall be classed as spirits and pay duty 
 accordingly: And provided further, That there shall be no 
 constructive or other allowance for breakage, leakage, or 
 damage on wines, liquors, cordials, or distilled spirits. 
 Wines, cordials, brandy, and other spirituous liquors im- 
 
252 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule H.— Spirits, Wines, and otlier Beyersiges.—Con^iyiued. 
 ported in bottles or jugs shall be packed in packages con- 
 taining not less than one dozen bottles or jugs in each 
 package, or duty shall be paid as if such package con- 
 tained at least one dozen bottles or jugs. The percentage 
 of alcohol in wines and fruit juices shall be determined in 
 such manner as the Secretary of the Treasury shall by 
 regulation prescribe. 
 
 See T. D. 15763 for regulations for determining the percentage 
 of alcohol in wines and fruit Juices. 
 
 245. Ale, porter, and beer, in bottles or jugs, thirtj^ 
 cents per gallon, but no separate or additional duty shall 
 be assessed on the bottles or jugs; otherwise than in bot- 
 tles or jugs, fifteen cents per gallon. 
 
 246. Malt extract, including all preparations bearing the 
 name and commercially known as such, fluid in casks, 
 fifteen cents per gallon; in bottles or jugs, thirty cents per 
 gallon; solid or condensed, thirty per centum ad valorem. 
 
 247. Cherry juice and prune juice or prune wine, and 
 other fruit juice not specially provided for in this Act, 
 containing eighteen per centum or less of alcohol, fifty 
 cents per gallon; if containing more than eighteen per 
 centum of alcohol, one dollar and eighty cents per proof 
 gallon. 
 
 248. Ginger ale or ginger bcv'^r, twenty per centum ad 
 valorem, but no separate or additional duty shall be 
 assessed on the bottles. 
 
 249. All imitations of natural mineral waters, and all 
 artificial mineral waters, twenty per centum ad valorem. 
 
 • 
 
 Schedule I.— Cotton Manufactures. 
 
 250. Cotton thread and carded yarn, warps or warp 
 yarn, in singles, whether on beams or in bundles, skeins 
 or cops, or in any other form, except spool thread of cot- 
 ton hereinafter provided for, not colored, bleached, dyed, 
 or advanced beyond the condition of singles by grouping 
 or twisting two or more single yarns together, three cents 
 per pound on all numbers up to and including number 
 fifteen, one-fifth of a cent per number per pound on all 
 numbers exceeding number fifteen and up to and including 
 number thirty, and one-quarter of a cent per number per 
 pound on all numbers exceeding number thirty; colored, 
 bleached, dyed, combed or advanced beyond the condi- 
 tion of singles by grouping or twisting two or more single 
 yarns together, whether on beams, or in bundles, skeins or 
 cops, or in any other form, except spool thread of cotton 
 hereinafter provided for, six cents per pound on all num- 
 bers up to and including number twenty, and on all num- 
 bers exceeding number twenty, three-tenths of a cent per 
 
TARIFF ACT OF AUGUST 28, 1894. 253 
 
 Schedule I. — Cotton Manufactures.— r^w/zV/z/^fl'. 
 
 number per pound: Provided hoiv ever, That in no case 
 shall the duty levied exceed eight cents per pound on 
 yarns valued at not exceeding twenty-five cents per 
 pound, nor exceed fifteen cents per pound on yarns valued 
 at over twenty-five cents per pound and not exceeding 
 forty cents per pound : And provided further y That on 
 all yarns valued at more than forty cents per pound there 
 shall be levied, collected and paid a duty of forty-five per 
 centum ad valorem. 
 
 251. Spool thread of cotton, containing on each spool 
 not exceeding one hundred yards of thread, five and one- 
 half cents per dozen; exceeding one hundred yards on 
 each spool, for every additional one hundred yards of 
 thread or fractional part thereof in excess of one hundred 
 yards, five and one-half cents per dozen spools. 
 
 252. Cotton cloth not bleached, dyed, colored-, stained, 
 painted, or printed, and not exceeding fifty threads to the 
 square inch, counting the warp and filling, one cent per 
 square yard; if bleached, one and one-fourth cents per 
 square yard; if dyed, colored, stained, painted, or printed, 
 two cents per square yard. 
 
 See note in Schedule, title '* Cotton cloth," pages 381 to 384. 
 
 253. Cotton cloth, not bleached, dyed, colored, stained, 
 painted, or printed, exceeding fifty and not exceeding one 
 hundred threads to the square inch, counting the warp and 
 filling, and not exceeding six square yards to the pound, 
 one and one-fourth cents per square yard; exceeding six 
 and not exceeding nine square yards to the pound, one and 
 one-half cents per square yard; exceeding nine square 
 yards to the pound, one and three-fourths cents per square 
 yard; if bleached and not exceeding six square yards to 
 the pound, one and one-half cents per square yard; ex- 
 ceeding six and not exceeding nine square yards to the 
 pound, one and three-fourths cents per square yard; ex- 
 ceeding nine square yards to the pound, two and one-fourth 
 cents per square yard; if dyed, colored, stained, painted, 
 or printed, and not exceeding six square yards to the 
 pound, two and three-fourths cents per square yard; ex- 
 ceeding six and not exceeding nine square yards to the 
 pound, three and one-fourth cents per square yard; exceed- 
 ing nine square yards to the pound, three and one-half 
 cents per square yard : Provided, That on all cotton cloth 
 not exceeding one hundred threads to the square inch, 
 counting the warp and filling, not bleached, dyed, colored, 
 stained, painted, or printed, valued at over seven cents 
 per square yard, twenty-five per centum ad valorem; 
 bleached, valued at over nine cents per square yard, 
 twenty- five per centum ad valorem; and dyed, colored, 
 
2q4 tariff act OF AUGUST 28, 1894. 
 
 Schedule I.— Cotton Munwfaciiires.— Continued. 
 stained, painted, or printed, valued at over twelve cents 
 per square yard, there shall be levied, collected, and paid 
 a duty of thirty per centum ad valorem. 
 See note in Schedule, title " Cotton cloth," pages 381 to 384. 
 
 254. Cotton cloth, not bleached, dyed, colored, stained, 
 painted, or printed, exceeding one hundred and not ex- 
 ceeding one hundred and fifty threads to the square inch,' 
 counting the warp and filling, and not exceeding four 
 square yards to the pound, one and one-half cents per 
 square yard; exceeding four and not exceeding six square 
 yards to the pound, two cents per square yard; exceeding 
 six and not exceeding eight square yards to the pound. 
 two and one-half cents per square yard; exceeding eight 
 square yards to the pound, two and three-fourths cents 
 per square yard; if bleached, and not exceeding four 
 square yards to the pound, two and one-half cents per 
 square yard; exceeding four and not exceeding six square 
 yards to the pound, three cents per square yard; exceed- 
 ing six and not exceeding eight square yards to the pound, 
 three and one-half cents per square yard; exceeding eighl 
 square yards to the pound, three and three-fourths cents 
 per square yard; if dyed, colored, stained, painted, or 
 printed, and not exceeding four square yards to the pound, 
 three and one-half cents per square yard; exceeding foui 
 and not exceeding six square yards to the pound, three 
 and three-tourths cents per square yard; exceeding six and 
 not exceeding eight square yards to the pound, four and 
 one-fourth cents per square yard; exceeding eight square 
 yards to the pound, four and one-half cents per square 
 yard : Provided, That on all cotton cloth exceeding one 
 hundred and not exceeding one hundred and fifty threads 
 to the square inch, counting the warp and filling, not 
 bleached, dyed, colored, stained, painted, or printed, 
 valued at over nine cents per square yard, thirty per 
 centum ad valorem; bleached, valued at over eleven cents 
 per square yard, thirty -five per centum ad valorem; dyed, 
 colored, stained, painted, or printed, valued at over twelve 
 and one-half cents per square yard, there shall be levied, 
 collected, and paid a duty of thirty-five per centum ad 
 valorem. 
 
 See notes in Schedule, title " Cotton cloth," pages 381 to 384. 
 
 255. Cotton cloth not bleached, dyed, colored, stained, 
 painted, or printed, exceeding one hundred and fifty and 
 not exceeding two hundred threads to the square inch, 
 counting the warp and filling, and not exceeding three and 
 one-half square yards to the pound, two cents per square 
 yard ; exceeding three and one-half and not exceeding four 
 and one-half square yards to the pound, two and three-fourth 
 cents per square yard; exceeding four and one-half and 
 
TARIFF ACT OF AUGUST 28, 1894. 255 
 
 Schedule I. — Cotton Manufactures. — Continued. 
 not exceeding six square yards to the pound, three cents 
 per square yard; exceeding six square yards to the pound, 
 three and one-half cents per square yard; if bleached, 
 and not exceeding three and one-half square yards to the 
 pound, two and three-fourths cents per square yard; ex- 
 ceeding three and one-half and not exceeding four and 
 one-half square yards to the pound, three and one-half 
 cents per square yard; exceeding four and one-half and 
 not exceeding six square yards to the pound, four cents 
 per square yard; exceeding six square yards to the pound, 
 four and one-fourth cents per square yard; if dyed, colored, 
 stained, painted, or printed, and not exceeding three and 
 one-half square yards to the pound, four and one-fourth 
 cents per square yard; exceeding three and one-half and 
 not exceeding four and one-half square yards to the pound, 
 four and one-half cents per square yard; exceeding four 
 and one-half and not exceeding six square yards to the 
 pound, four and three-fourths cents per square yard; ex- 
 ceeding six square yards to the pound, five cents per 
 square yard: Provided, That on all cotton cloth exceeding 
 one hundred and fifty and not exceeding two hundred 
 threads to the square inch, counting the warp and filling, 
 not bleached, dyed, colored, stained, painted, or printed, 
 valued at over ten cents per square yard, thirty-five per 
 centum ad valorem; bleached, valued at over twelve cents 
 per square yard, thirty-five per centum ad valorem; dyed, 
 colored, stained, painted, or printed, valued at over twelve 
 and one-half cents per square yard, there shall be levied, 
 collected, and paid a duty of forty per centum ad valorem. 
 See notes in Schedule, title " Cotton cloth," pages 381 to 384. 
 
 256. Cotton cloth not bleached, dyed, colored, stained, 
 painted, or printed, exceeding two hundred threads to the 
 square inch, counting the warp and filling, and not exceed- 
 ing two and one-half square yards to the pound, three cents 
 per square yard; exceeding two and one-half and not ex- 
 ceeding three and one-half square yards to the pound, three 
 and one-half cents per square yard; exceeding three 
 and one-half and not exceeding five square yards to the 
 pound, four cents per square yard; exceeding five square 
 yards to the pound, four and one-half cents per square 
 yard; if bleached, and not exceeding two and one-half 
 square yards to the pound, four cents per square yard; ex- 
 ceeding two and one-half and not exceeding three and one- 
 half square yards to the pound, four and one-half cents 
 per square yard; exceeding three and one-half and not 
 exceeding five square yards to the pound, five cents per 
 square yard; exceeding five square yards to the pound, 
 five and one-half cents per square yard; if dyed, colored, 
 painted, or printed, and not exceeding three and one-half 
 
256 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule I. — Cotton Manufactures. — Cotitinued. 
 square yards to the pound, five and three-fourths cents per 
 square yard; exceeding three and one-half square yards to 
 the pound, six and one-half cents per square yard: Pro- 
 vided, That on all such cotton cloths not bleached, dyed, 
 colored, stained, painted, or printed, valued at over twelve 
 cents per square yard; bleached, valued at over fourteen 
 cents per square yard; and dyed, colored, stained, painted, 
 or printed, valued at over sixteen cents per square yard, 
 there shall be levied, collected, and paid a duty of thirty- 
 five per centum ad valorem. 
 See notes in Schedule, title " Cotton cloth," pages 381 to 384. 
 
 257. The term cotton cloth, or cloth, wherever used in 
 the foregoing paragraphs of this schedule, shall be held to 
 include all woven fabrics of cotton in the piece, whether 
 figured, fancy, or plain, not specially provided for in this 
 Act, the warp and filling threads of which can be counted 
 by unraveling or other practicable means. 
 
 See notes in Schedule, title "Cotton cloth," pages 381 to 384. 
 
 258. Clothing ready made, and articles of wearing ap- 
 parel of every description, handkerchiefs, and neckties or 
 neck-wear, composed of cotton or other vegetable fiber, or 
 of which cotton or other vegetable fiber is the component 
 mateiial of chief value, made up or manufactured wholh'^ 
 or in part by the tailor, seamstress, or manufacturer, all of 
 the foregoing not specially provided for in this Act, forty 
 per centum ad valorem. 
 
 See note in Schedule, title " Clothing," page 373, 
 
 259. Plushes, velvets, velveteens, corduroys, and all pile 
 fabrics composed of cotton or other vegetable fiber, not 
 bleached, dyed, colored, stained, painted, or printed, forty 
 per centum ad valorem; on all such goods if bleached, 
 dyed, colored, stained, painted, or printed, forty-seven and 
 one-half per centum ad valorem. 
 
 See notes in Schedule, title " Plushes," page 488. 
 
 260. Chenille curtains, table covers, and all goods manu- 
 factured of cotton chenille, or of which cotton chenille 
 forms the component material of chief value, forty per 
 centum ad valorem; sleeve linings or other cloths, com- 
 posed of cotton and silk, whether known as silk stripe 
 sleeve lining, silk stripes, or otherwise, forty-five per cen- 
 tum ad valorem. 
 
 26 r. Stockings, hose and half-hose, made on knitting 
 machines or frames, composed of cotton or other vegetable 
 fiber and not otherwise specially provided for in this Act, 
 thirty per centum ad valorem. 
 
 262. Stockings, hose and half-hose, selvedged, fash- 
 ioned, narrowed, or shaped wholly or in part by knitting 
 machines or frames, or knit by hand, including such as are 
 commercially known as seamless or clocked stockings, 
 hose or half-hose, and knitted shirts or drawers, all of the 
 
TARIFF ACT OF AUGUST 28, 1894. 257 
 
 Schedule I.— Cotton Maiiwf natures.— Continued. 
 
 above composed of cotton or other vegetable fiber, fin- 
 ished or unfinished, fifty per centum ad valorem. 
 
 263. Cords, braids, boot, shoe and corset lacings, tapes, 
 gimps, galloons, webbing, goring, suspenders and braces, 
 woven, braided, or twisted lamp or candle wicking, lining 
 for bicycle tires, spindle binding, any of the above made 
 of cotton or other vegetable fiber, and whether composed 
 in part of India rubber or otherwise, forty-five per centum 
 ad valorem. 
 
 See note in Schedule, title " Braids," page 357. 
 
 264. All manufactures of cotton, including cotton duck 
 and cotton damask, in the piece or otherwise, not specially 
 provided for in this Act, and including cloth having India 
 rubber as a component material, thirty-five per centum ad 
 valorem. 
 
 See notes in Schedule, "Cotton, manufactures of," page 385. 
 
 Schedule J.— Flax, Hemp, and Jute, and Manufactures of. 
 
 265. Flax, hackled, known as '*^ dressed line," one and. 
 one-half cents per pound. 
 
 266. Hemp, hackled, known as ^Mressed line," one 
 cent per pound. 
 
 267. Yarn, made of jute, thirty per centum ad valorem. 
 
 268. Cables, cordage, and twine (except binding twine), 
 composed in whole or in part of New Zealand hemp, istle 
 or Tampico fiber, manila, sisal grass, or sunn, ten per 
 centum ad valorem. 
 
 269. Hemp and jute carpets and carpetings, twenty per 
 centum ad valorem. 
 
 272. Flax gill netting, nets, webs, and seines, forty per 
 centum ad valorem. 
 
 273. Oilcloth for floors, stamped, painted, or printed, in- 
 cluding linoleum, corticene, cork carpets, figured or plain, 
 and all other oilcloth (except silk oilcloth), and waterproof 
 cloth, not specially provided for in this Act, valued at 
 twenty-five cents or less per square yard, twenty-five per 
 centum ad valorem ; valued above twenty-five cents per 
 square yard, forty per centum ad valorem. 
 
 273^. lyinen hydraulic hose, made in whole or in part 
 of flax, hemp, or jute, forty per centum ad valorem 
 
 274. Yarns or threads composed of flax or hemp, or of a 
 mixture of either of these substances, thirty-five per centum 
 ad valorem. 
 
 275. Collars and cuff's, composed wholly or in part of 
 linen, thirty cents per dozen pieces, and in addition thereto 
 thirty per centum ad valorem ; shirts and all other articles 
 of wearing apparel of every description, not specially pro- 
 vided for in this Act, composed wholly or in part of linen> 
 fifty per centum ad valorem. 
 
 See note in Schedule, title "Clothing," page 373. 
 17 
 
258 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule J.— Flax, Hemp, and Jute, and Manufactures of— Con'd. 
 -75^2' Tapes composed of flax, woven with or without 
 metal threads, on reels or spools, designed expressly for 
 use in the manufacture of measuring tapes, twenty-five per 
 centum ad valorem. 
 
 276. Laces, edgings, nettings and veilings, embroideries, 
 insertings, neck rufflings, ruchings, trimmings, tuckings, 
 lace window curtains, tamboured articles, and articles em- 
 broidered by hand or machinery, embroidered handker- 
 chiefs, and articles made wholly or in part of lace, rufflings, 
 tuckings, or ruchings, all of the above-named articles, com- 
 posed of flax, jute, cotton, or other vegetable fiber, or of 
 which these substances or either of them, or a mixture ol 
 any of them is the component material of chief value, not 
 specially provided for in this Act, fifty per centum ad 
 valorem. 
 
 See note in Schedule, titles ''Embroideries," page 398; and 
 "Laces," page 442. 
 
 277. All manufactures of flax, hemp, jute, or other veg- 
 .etable fiber, except cotton, or of which these substances 
 or either of them is the component material of chief value, 
 not specially provided for in this Act, thirty-five per centum 
 ad valorem. 
 
 Schedule K.— Wool and Manufactures of Wool. 
 
 279. On flocks, mungo, shoddy, garnetted waste, and 
 carded waste, and carbonized noils, or carbonized wool, 
 fifteen per centum ad valorem, and on wool of the sheep, 
 hair of the camel, goat, alpaca, or other like animals, in 
 the form of roving, roping, or tops, twenty per centum ad 
 valorem. 
 
 280. On woolen and worsted yarns made wholly or in 
 part of wool, worsted, the hair of the camel, goat, alpaca, 
 or other animals, valued at not more than forty cents per 
 pound, thirty per centum ad valorem; valued at more than 
 forty cents per pound, forty per centum ad valorem. 
 
 281. On knit fabrics, and all fabrics made on knitting 
 machines or frames, not including wearing apparel, and on 
 shawls made wholly or in part of wool, worsted, the hair of 
 the camel, goat, alpaca, or other animals, valued at not 
 exceeding forty cents per pound, thirty-five per centum ad 
 valorem; valued at more than forty cents per pound, forty 
 per centum ad valorem. 
 
 See note in Schedule, title "Woolens," page 564. 
 
 282. On blankets, hats of wool, and flannels for under- 
 wear and felts for printing machines, composed wholly or 
 in part of wool, the hair of the camel, goat, alpaca, or other 
 animals, valued at not more than thirty cents per pound, 
 twenty-five per centum ad valorem; valued at more than 
 
TARIFF ACT OF AUGUST 28, 1894. 259 
 
 Schedule K.— Wool and Manufactures of Woo}.— Con fd. 
 thirty and not more than forty cents per pound, thirty per 
 centum ad valorem; valued at more than forty cents per 
 pound, thirty-five per centum ad valorem: Provided, That 
 on blankets over three yards in length the same duties 
 shall be paid as on woolen and worsted cloths, and on flan- 
 nels weighing over four ounces per square yard, the same 
 duties as on dress goods. 
 
 See note in Schedule, title "Woolens," page 563. 
 
 283. On women's and children's dress goods, coat lin- 
 ings, Italian cloth, bunting, or goods of similar description 
 or character, and on all manufactures, composed wholly or 
 in part of wool, worsted, the hair of the camel, goat, al- 
 paca, or other animals, including such as have India rub- 
 ber as a component material, and not specially provided 
 for in. this Act, valued at not over fifty cents per pound, 
 forty per centum ad volorem; valued at more than fifty 
 cents per pound, fifty per centum ad valorem. 
 
 See note in Schedule, title "Woolens," page 562. 
 
 284. On clothing, ready made, and articles of wearing 
 apparel of every description, made up or manufactured 
 wholly or in part, not specially provided for in this Act, 
 felts not specially provided for in this Act, all the forego- 
 ing composed wholly or in part of wool, worsted, the hair 
 of the camel, goat, alpaca, or other animals, including 
 those having India rubber as a component material, valued 
 at above one dollar and fifty cents per pound, fifty per 
 centum ad valorem ; valued at less than one dollar and fifty 
 cents per pound, forty-five per centum ad valorem. 
 
 See note in Schedule, title "Clothing," page 373. 
 
 285. On cloaks, dolmans, jackets, talmas, ulsters, or 
 other outside garments for ladies' and childrens' apparel, 
 and goods of similar description or used for like purposes, 
 and on knit wearing apparel, composed wholly or in part 
 of wool, worsted, the hair of the camel, goat, alpaca, or 
 other animals, made up or manufactured wholly or in part, 
 fifty per centum ad valorem. 
 
 See note in Schedule, title " Clothing," page 373. 
 
 286. On webbings, gorings, suspenders, braces, beltings, 
 bindings, braids, galloons, fringes, gimps, cords, cords and 
 tassels, dress trimmings, laces, embroideries, head nets, 
 nettings and veilings, buttons, or barrel buttons, or buttons 
 of other forms, for tassels or ornaments, any of the forego- 
 ing which are elastic or nonelastic, made of wool, worsted, 
 the hair of the camel, goat, alpaca, or other animals, or 
 of which wool, worsted, the hair of the camel, goat, alpaca, 
 or other animals is a component material, fifty per centum 
 ad valorem. 
 
 287. Aubusson, Axminster, Moquette, and Chenille car- 
 pets, figured or plain, carpets woven whole for rooms, and 
 
260 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule K.— Wool and Manufactures of Wool.— Co^ifd. 
 all carpets or carpeting of like character or description, 
 and oriental, Berlin, and other similar rugs, fort}^ per 
 centum ad valorem. 
 
 288. Saxony, Wilton, and Tourna}^ velvet carpets, fig- 
 ured or plain, and all carpets or carpeting of like character 
 or description, forty per centum ad valorem. 
 
 289. Brussels carpets, figured or plain, and all carpets 
 or carpeting of like character or description, fort}- pei 
 centum ad valorem. 
 
 290. Velvet and tapestry velvet carpets, figured or plain, 
 printed on the warp or otherwise, and all carpets or car- 
 peting of like character or description, forty per centum 
 ad valorem. 
 
 291. Tapestry Brussels carpets, figured or plain, and all 
 carpets or carpeting of like character or description, printed 
 on the warp or otherwise, forty-two and one-half per 
 centum ad valorem. 
 
 292. Treble ingrain, three-ply, and all chain Venetian 
 carpets, thirty-two and one-half per centum ad valorem. 
 
 293. Wool Dutch and two-ply ingrain carpets, thirty per 
 centum ad valorem. 
 
 294. Druggets and bockings, printed, colored, or other- 
 wise, felt carpeting, figured or plain, thirty per centum ad 
 valorem. 
 
 295. Carpets and carpeting of wool, flax, or cotton, or 
 composed in part of either, not specially provided for in 
 this Act, thirty per centum ad valorem. 
 
 296. Mats, rugs for floors, screens, covers, hassocks, 
 bed sides, art squares, and other portions of carpets or 
 carpeting made wholly or in part of wool, and not speciallj' 
 provided for in this Act, shall be subjected to the rate of 
 duty herein imposed on carpets or carpetings of like char- 
 acter or description. 
 
 297. The reduction of the rates of duty herein provided 
 for manufactures of wool shall take effect January first, 
 eighteen hundred and ninety-five. 
 
 Schedule L.— Silks and Silk Goods. 
 
 298. Silk partially manufactured from cocoons or from 
 waste silk, and not further advanced or manufactured than 
 carded or combed silk, twenty per centum ad valorem. 
 Thrown silk, not more advanced than singles, tram, organ - 
 zine, sewing silk, twist, floss, and silk threads or yarns 
 every description, and spun silk in skeins, cops, warps, on 
 on beams, thirty per centum ad valorem. 
 
 299. Velvets, chenilles, or other pile fabrics, composed 
 of silk, or of which silk is the component material of chief 
 value, one dollar and fifty cents per pound; plushes, com- 
 
TARIFF ACT OF AUGUST 28, 1894. 261 
 
 Schedule L.— Silks and Silk ^Qo^%,— Co7ttimied. 
 posed of silk, or of which silk is the component material 
 of chief value, one dollar per pound; but in no case shall 
 the foregoing articles pay a less rate of duty than fifty per_ 
 centum ad valorem. 
 
 300. Webbings, gorings, suspenders, braces, beltings, 
 bindings, braids, galloons, fringes, cords, and tassels, any 
 of the foregoing which are elastic or nonelastic, buttons, 
 and ornaments, made of silk, or of which silk is the com- 
 ponent material of chief value, forty-five per centum ad 
 valorem. 
 
 301. Laces and articles made wholly or in part of lace, 
 and embroideries, including articles or fabrics embroidered 
 by hand or machinery, handkerchiefs, neck ruffiings and 
 ruchings, nettings and veilings, clothing ready made, and 
 articles of wearing apparel of every description, including 
 knit goods made up or manufactured wholly or in part by 
 the tailor, seamstress, or manufacturer, composed of silk, 
 or of which silk is the component material of chief value, 
 and beaded silk goods, not specially provided for in this 
 Act, fifty per centum ad valorem. 
 
 See notes in Schedule, title "Clothing," page 373. 
 
 302. All manufactures of silk, or of which silk is the 
 component material of chief value, including those having 
 India rubber as a component material, not specially pro- 
 vided for in this Act, forty-five per centum ad valorem. 
 
 Schedule M.— Pulp, Papers, and Books. 
 
 Pulp and Paper: 
 
 303. Mechanically ground wood pulp and chemical wood 
 pulp unbleached or bleached, ten per centum ad valorem. 
 
 304. Sheathing paper and roofing felt, ten per centum 
 ad valorem. 
 
 306. Printing paper, unsized, sized or glued, suitable 
 only for books and newspapers, fifteen per centum ad 
 valorem. 
 
 307. Papers known commercially .as copying paper, 
 filtering paper, silver paper, and tissue paper, white, 
 printed, or colored, made up in copying books, reams, or 
 in any other form, thirty-five per centum ad valorem; 
 albumenized or sensitized paper, and writing paper and 
 envelopes embossed, engraved, printed or ornamented, 
 thirty per centum ad valorem. 
 
 308. Parchment papers, and surface coated papers, and 
 manufactures thereof, cardboards, and photograph, auto- 
 graph, and scrap albums, wholly or partially manufactured, 
 thirty per centum ad valorem. Lithographic prints from 
 either stone or.zinc, bound or unbound (except cigar labels 
 and bands, lettered or blank, music, and illustrations when 
 
262 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule M.— Pulp, Papers, and Books.— CofiJmued. 
 forming a part of a periodical or newspaper and accom- 
 panying the same, or if bound in, or forming part of printed 
 books), on paper or other material not exceeding eight- 
 thousandths of an inch in thickness, twenty cents per 
 pound; on paper or other material exceeding eight-thou- 
 sandths of an inch and not exceeding twenty-thousandths 
 of an inch in thickness, and exceeding thirty-five square 
 inches cutting size in dimensions, eight cents per pound; 
 prints exceeding eight-thousandths of an inch and not 
 exceeding twenty-thousandths of an inch in thickness, 
 and not exceeding thirty-five square inches cutting size in 
 dimensions, five cents per pound; lithographic prints from 
 either stone or zinc on cardboard or other material, 
 exceeding twenty-thousandths of an inch in thickness, six 
 cents per pound; lithographic cigar labels and bands, 
 lettered or blank, printed from either stone or zinc, if 
 printed in less than ten colors, but not including bronze 
 or metal leaf printing, twenty cents per pound; if printed 
 in ten or more colors, or in bronze printing, but not includ- 
 ing metal leaf printing, thirty cents per pound; if printed 
 in whole or in part in metal leaf, forty cents per pound. 
 
 Manufactures of Paper: 
 
 309. Paper envelopes, twenty per centum ad valorem. 
 
 310. Paper hangings and paper for screens or fireboards, 
 writing paper, drawing paper, and all other paper not 
 specially provided for in this Act, twenty per centum ad 
 valorem. 
 
 311. Blank books of all kinds, twenty per centum ad 
 valorem; books, including pamphlets and engravings, 
 bound or unbound, photographs, etchings, maps, music, 
 charts, and all printed matter not specially provided for in 
 this Act, twenty-five per centum ad valorem 
 
 See notes in schedule, title "Books," page 354, and title 
 ** Printed matter," page 493. 
 
 312. Playing cards, in packs not exceeding fiftj'-four 
 cards and at a like rate for any number in excess, ten cents 
 per pack and fifty per centum ad valorem. 
 
 313. Manufactures of paper, or of which paper is the 
 component material of chief value, not specially provided 
 for in this Act, twenty per centum ad valorem. 
 
 Schedule N.— Sundries. 
 
 314. Hair pencils, brushes and feather dusters, thirty- 
 five per centum ad valorem; brooms, twenty per centum 
 ad valorem; bristles, sorted, bunched, or prepared in any 
 manner, seven and one-half cents per pound. 
 
TARIFF ACT OF AUGUST 28, 1894. 263 
 
 Schedule N. — Sundries.— Continued. 
 Buttons and Button Forms: 
 
 315. Button forms: Lastings, mohair, cloth, silk, or other 
 manufactures of cloth, woven or made in patterns of such 
 size, shape, or form, or cut in such manner as to be fit for 
 buttons exclusively, ten per centum ad valorem 
 
 316. Buttons commercially known as agate buttons, 
 twenty-five per centum ad valorem; pearl and shell but- 
 tons, wholly or partially manufactured, one cent per line 
 button measure of one-fortieth of one inch per gross and 
 fifteen per centum ad valorem. 
 
 317. Buttons of ivory, vegetable ivory, glass, bone or 
 horn, wholly or partially manufactured, thirty-five per 
 centum ad valorem. 
 
 318. Shoe buttons, made of p-aper, board, papier mache, 
 pulp, or other similar material not specially provided for 
 in this Act, twenty-five per centum ad valorem. 
 
 3i8>^. Coal, bituminous and shale, forty cents per ton; 
 coal slack or culm such as will pass through a half-inch 
 screen, fifteen cents per ton. 
 
 318^. Coke, fifteen per centum ad valorem. 
 
 See notes in Schedule, title "Coal," page 374. 
 
 319. Corks, wholly or partially manufactured, ten cents 
 per pound. 
 
 320. Dice, draughts, chess-men, chess-balls, and billiard, 
 pool, and bagatelle balls, of ivory, bone, or other materials, 
 fifty per centum ad valorem. 
 
 321. Dolls, doll heads, toy marbles of whatever material 
 composed, and all other toys not composed of rubber, 
 china, porcelain, parian, bisque, earthen or stone ware, 
 and not specially provided for in this Act, twenty-five per 
 centum ad valorem. This paragraph shall not take effect 
 until January first, eighteen hundred and ninety-five. 
 
 See notes in Schedule, title "Toys," page 538. 
 
 322. Emery grains, and emery manufactured, ground, 
 pulverized, or refined, eight-tenths of one cent per pound. 
 
 BxPLOSivK Substances: 
 
 323. Fire- crackers of all kinds, fifty per centum ad 
 valorem, but no allowance shall be made for tare or dam- 
 age thereon. 
 
 324. Fulminates, fulminating powders, and like articles, 
 not specially provided for in this Act, thirty per centum ad 
 valorem. 
 
 325. Gunpowder, and all explosive substances used for 
 mining, blasting, artillery, or sporting purposes, when 
 valued at twenty cents or less per pound, five cents per 
 pound; valued above twenty cents per pound, eight cents 
 per pound. 
 
264 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule }i .—SnnHries.—Cofi^inued. 
 
 326. Matches, friction or lucifer, of all descriptions, 
 twenty per centum ad valorem. 
 
 326]^. Musical instruments or parts thereof (except 
 pianoforte actions and parts thereof), strings for musical 
 instruments not otherwise enumerated, cases for musical 
 instruments, pitch pipes, tuning forks, tuning hammers, 
 and metronomes, twenty-five per centum ad valorem. 
 
 327. Percussion caps, thirty per centum ad valorem; 
 blasting caps, two dollars and seven cents per thousand 
 caps. 
 
 328. Feathers and downs of all kinds, when dressed, 
 colored, or manufactured, including quilts of down and 
 other manufactures of down, and also including dressed 
 and finished birds suitable for millinery ornaments, and 
 artificial and ornamental feathers, fruits, grains, leaves, 
 flowers, and stems, or parts thereof, of whatever material 
 composed, suitable for millinery use, not specially pro- 
 vided for in this Act, thirty-five per centum ad valorem. 
 
 329. Furs, dressed on the skin but not made up into 
 articles, twenty per centum ad valorem; furs not on the 
 skin, prepared for hatters' use, twenty per centum ad 
 valorem. 
 
 See notes in Schedule, title " Fur skins," page 410. 
 
 330. Fans of all kinds, except common palm-leaf fans, 
 forty per centum ad valorem. 
 
 331. Gun wads of all descriptions, ten per centum ad 
 valorem. 
 
 332. Hair, human, if clean or drawn but not manufac- 
 tured, twenty per centum ad valorem. 
 
 33 2 >^. Hair, curled, suitable for beds or mattresses, ten 
 per centum ad valorem. 
 
 333. Haircloth known as '^crinoline cloth," six cents 
 per square yard. 
 
 334. Haircloth known as '^hair seating," twenty cents 
 per square yard. 
 
 335. Hats for men's, women's, and children's wear, 
 composed of the fur of the rabbit, beaver, or other animals, 
 or of which such fur is the component material of chief 
 value, wholly or partially manufactured, including fur hat 
 bodies, forty per centum ad valorem. 
 
 Jewelry and precious stones: 
 
 336. Jewelry: All articles, not specially provided for in 
 this Act, commercially known as '^jewelry," and cameos 
 in frames, thirty-five per centum ad valorem. 
 
 See notes in Schedule, title "Jewelry," page 438. 
 
 337. Pearls, including pearls strung but not set, ten per 
 centum ad valorem. 
 
TARIFF ACT OF AUGUST 28, 1894. 265 
 
 Schedule N. — Sundries. — Continued. 
 2i2i^. Precious stones of all kinds, cut but not set, 
 twenty-five per centum ad valorem; if set, and not speciallj- 
 provided for in this Act, including pearls set thirty per 
 centum ad valorem; imitations of precious stones, not 
 exceeding an inch in dimensions, not set, ten per centum 
 ad valorem. And on uncut precious stones of all kinds, 
 ten per centum ad valorem. 
 
 See note in Schedule, title "Diamonds," page 390. 
 
 Leather, and manufactures of: 
 
 339. Sole leather, ten per centum ad valorem. 
 
 340. Bend or belting leather, and leather not specially 
 provided for in this Act, ten per centum ad valorem. 
 
 341. Calfskins, tanned, or tanned and dressed, dressed 
 upper leather, including patent, enameled, and japanned 
 leather, dressed or undressed, and finished; chamois or 
 other skins not specially enumerated or provided for in 
 this Act, twenty per centum ad valorem; bookbinders' 
 calfskins, kangaroo, sheep and goat skins, including lamb 
 and kid skins, dressed and finished, twenty per centum ad 
 valorem; skins for morocco, tanned but unfinished, ten 
 per centum ad valorem; pianoforte leather and pianoforte 
 action leather, twenty per centum ad valorem; boots and 
 shoes, made of leather, twenty per centum ad valorem. 
 
 342. Leather cut into shoe uppers or vamps, or other 
 forms, suitable for conversion into manufactured articles, 
 twenty per centum ad valorem. 
 
 343. Gloves made wholly or in part of leather, whether 
 wholly or partly manufactured, shall pay duty at the follow- 
 ing rates, the lengths stated in each case being the extreme 
 length when stretched to their full extent, namely: 
 
 344 Ladies' or children's "glace" finish, Schmaschen 
 (of sheep origin), not over fourteen inches in length, one 
 dollar per dozen pairs; over fourteen inches and not over 
 seventeen inches in length, one dollar and fifty cents per 
 dozen pairs; over seventeen inches in length, two dollars 
 per dozen pairs; men's "glace" finish, Schmaschen (sheep), 
 three dollars per dozen pairs. 
 
 345. Ladies' or children's "glace" finish, lamb or sheep, 
 not over fourteen inches in length, one dollar and seventy- 
 five cents per dozen pairs; over fourteen and not over 
 seventeen inches in length, two dollars and seventy-five 
 cents per dozen pairs; over seventeen inches in length, 
 three dollars and seventy-five cents per dozen pairs. Men's 
 *' glace" finish, lamb or sheep, four dollars per dozen 
 pairs. 
 
 346. Ladies' or children's ^' glace" finish, goat, kid, or 
 other leather than of sheep origin, not over fourteen inches 
 in length, two dollars and twenty-five cents per dozen pairs; 
 
266 TARIFF ACT OF AUGUST 28, 1894. 
 
 Schedule N. — Sundries. — Continued. 
 over fourteen and not over seventeen inches in length, 
 three dollars per dozen pairs; over seventeen inches in 
 length, four dollars per dozen pairs; men's ^' glace" finish, 
 kid, goat, or other leather than of sheep origin, four 
 dollars per dozen pairs. 
 
 347. Ladies' or children's, of sheep origin, with ex- 
 terior grain surface removed, by whatever name known, 
 not over seventeen inches in length, one dollar and 
 seventy-five cents per dozen pairs;, over seventeen inches 
 in length, two dollars and seventy-five cents per dozen 
 pairs; men's, of sheep origin, with exterior surface re- 
 moved, by whatever name known, four dollars per dozen 
 pairs. 
 
 348. Ladies' or children's kid, goat, or other leather 
 than of sheep origin, with exterior grain surface removed, 
 b}^ whatever name known, not over fourteen inches in 
 length, two dollars and twenty-five cents per dozen pairs; 
 over fourteen inches and not over seventeen inches in 
 length, three dollars per dozen pairs; over seventeen 
 inches in length, four dollars per dozen pairs; men's goat, 
 kid, or other leather than of sheep origin, with exterior 
 grain surface removed, by whatever name known, four 
 dollars per dozen pairs. 
 
 349. In addition to the foregoing rates, there shall be 
 paid on all leather gloves, when lined, one dollar per 
 dozen pairs. 
 
 350. Glove tranks, with or without the usual accompa- 
 nying pieces, shall pay seventy-five per centum of the 
 duty provided for the gloves in the fabrication of which 
 they are suitable. 
 
 MiscKivi^ANKous manufactures: 
 
 351. Manufactures of amber, asbestus, bladders, coral, 
 cork, catgut or whipgut or wormgut, jet, paste, spar, wax, 
 or of which these substances or either of them is the com- 
 ponent material of chief value, not specially provided for 
 in this Act, twenty-five per centum ad valorem. 
 
 352. Manufactures of bone, chip, grass, horn, India 
 rubber, palm leaf, straw, weeds, or whalebone, or of which 
 these substances or either of them is the component ma- 
 terial of chief value, not specially provided for in this Act, 
 twenty-five per centum ad valorem. But the terms grass 
 and straw shall be understood to mean these substances in 
 their natural form and structure and not the separated 
 fibre thereof. 
 
 353 Manufactures of leather, fur, gutta-percha, vulcan- 
 ized India rubber, known as hard rubber, human hair, 
 papier-mache, plaster of Paris, indurated fiber wares, and 
 
TARIFF ACT OF AUGUST 28, 1894. 267 
 
 Schedule ^.—Sundries.— Confirmed. 
 Other manufactures composed of wood or other pulp, or 
 of which these substances or either of them is the compo- 
 nent material of chief value, all of the above not specially 
 provided for in this Act, thirty per centum ad valorem. 
 
 354. Manufactures of ivory, vegetable ivory, mother-of- 
 pearl, gelatine, and shell, or of which these substances or 
 either of them is the component material of chief value, 
 not specially provided for in this Act, and manufactures 
 known commerciallj^ as bead, beaded or jet trimmings or 
 ornaments, thirty-five per centum ad valorem. 
 
 355; Masks, composed of paper or pulp, twenty-five per 
 centum ad valorem. 
 
 356. Matting and mats made of coca fiber or rattan, 
 twenty per centum ad valorem. 
 
 357. Pencils of wood filled with lead or other material, 
 and slate pencils covered with wood, fifty per centum ad 
 valorem; all other slate pencils, thirty per centum" ad 
 valorem 
 
 358. Pencil leads not in wood, ten per centum ad valorem. 
 35 8^. Photographic dry plates or films, twenty-five per 
 
 centum ad valorem. 
 
 359. Pipes, pipe bowls, of all materials, and all smokers' 
 articles whatsoever, not specially provided for in this Act, 
 including cigarette books, cigarette-book covers, pouches 
 for smoking or chewing tobacco, and cigarette paper in all 
 forms, fifty per centum ad valorem; all common tobacco 
 pipes and pipe bowls made wholly of clay, valued at not 
 more than fifty cents per gross, ten per centum ad valorem. 
 
 See notes in Schedule, title "Smoker's articles," page 516. 
 
 360. Umbrellas, parasols, and sunshades, covered with 
 material composed wholly or in- part of silk, wool, worsted, 
 the hair of the camel, goat, alpaca, or other animals, or 
 other material than paper, forty-five per centum ad valorem. 
 
 Sticks for: 
 
 361. Umbrellas, parasols, and sunshades, if plain or 
 carved, finished or unfinished, thirty per centum ad val- 
 orem. 
 
 362. Waste, not specially provided for in this Act, ten 
 per centum ad valorem. 
 
 FREE LIST. 
 
 Sec. 2. On and after the first day of August, eighteen 
 hundred and ninety-four, unless otherwise provided for in 
 this Act, the following articles, when imported, shall be 
 exempt from duty:* 
 
 36^. Acids used for medicinal, chemical, or manufac- 
 turing purposes, not especially provided for in this Act. 
 
 * Where an article is specified in the F'ree List without terms of 
 limitation, such article is exempt from duty irrespective of the 
 condition in which imported if retaining its coimnercial designa- 
 tion) T. D. 9415; G. A. 1916, 2802). 
 
268 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List.— Continued. 
 
 364. Aconite. 
 
 365. Acorns, raw, dried or undried, but unground. 
 
 366. Agates, unmanufactured, 
 
 367. Albumen, 
 
 368. Alizarin, and alizarin colors or dyes, natural or 
 artificial. 
 
 369. Amber, and amberoid unmanufactured, or crude 
 gum. 
 
 370. Ambergris. 
 
 372. Aniline salts. 
 
 373. Any animal imported specially for breeding pur- 
 poses shall be admitted free: Provided, That no such 
 animal shall be admitted free unless pure bred of a rec- 
 ognized breed, and duly registered in the book of record 
 established for that breed, and the Secretary of the 
 Treasury may prescribe such additional regulations as 
 may be required for the strict enforcement of this provi- 
 sion. Cattle, horses, sheep, or other domestic animals 
 which have strayed across the boundry line into any foreign 
 country, or have been or may be driven across such 
 boundary line by the owner for pasturage purposes, to- 
 gether with their increase, may be brought back to the 
 United States free of duty under regulations to be pre- 
 scribed by the Secretary of the Treasury. 
 
 See notes in Schedule, title "Animals," page 335, and Act 
 March 3, 1893, supra. 
 
 374. Animals brought into the United States temporarily 
 for a period not exceeding six months, for the purpose of 
 exhibition or competition for prizes ofifered by any agricul- 
 tural or racing association; but a bond shall be given in 
 accordance with regulation? prescribed by the Secretary of 
 the Treasury ; also, teams of animals, including their harness 
 and tackle and the wagons or other vehicles actually 
 owned by persons emigrating from foreign countries to the 
 United States with their families, and in actual use for the 
 purpose of such emigration under such regulations as the 
 Secretary of the Treasury may prescribe; and wild animals 
 intended for exhibition in zoological collections for scien- 
 tific and educational purposes, and not for sale or profit. 
 
 See notes in Schedule, title "Animals," pages 335 and 336, 
 
 375. Annatto, roucou, rocoa, or Orleans, and all extracts 
 of. 
 
 376. Antimony ore, crude sulphite of, and antimony, as 
 regulus or metal. 
 
 377. Apatite. 
 
 380. Argal, or argol, or crude tartar. 
 
 381. Arrow root, raw or unmanufactured. 
 
TARIFF ACT OF AUGUST 28, 1894. 2G9 
 
 Free List. — Continued. 
 
 382. Arsenic and sulphide of, or orpiment. 
 
 383. Arseniate of aniline. 
 
 384. Art educational stops, composed of glass and metal, 
 and valued at not more than six cents per gross. 
 
 385. Articles imported by the United States. 
 
 386. Articles in a crude state used in dyeing or tanning 
 not specially provided for in this Act. 
 
 387. Articles the growth, produce, and manufacture of 
 the United States, when returned after having been 
 exported, without having been advanced in value or 
 improved in condition by any process of manufacture or 
 other means; casks, barrels, carboys, bags, and other 
 vessels of American manufacture exported filled with 
 American products, or exported empty and returned filled 
 with foreign products, including shooks when returned as 
 barrels or boxes; also quicksilver flasks or bottles, of 
 either domestic or foreign manufacture, which shall have 
 been actually exported from the United States; but proof 
 of the identity of such articles shall be made, under gen- 
 eral regulations to be prescribed by the Secretary of the 
 Treasury, but th« exemption of bags from duty shall 
 apply only to such domestic bags as may be imported by 
 the exporter thereof, and if any such articles are subject 
 to internal tax at the time of exportation such tax shall 
 be proved to have been paid before exportation and not 
 refunded: Provided, That this paragraph shall not apply 
 to any article upon which an allowance of drawback has 
 been made, the reimportation of which is hereby pro- 
 hibited except upon payment of duties equal to the draw- 
 backs allowed; or to any article manufactured in bonded 
 warehouse and exported under any provision of law: And 
 provided further, That when manufactured tobacco which 
 has been exported without paj^ment of internal-revenue 
 tax shall be reimported it shall be retained in the custody 
 of the collector of customs until internal-revenue stamps 
 in payment of the legal duties shall be placed thereon. 
 
 See notes in Schedule, title, "United States products returned," 
 pages 543 to 546, and Section 47, Act October i, 1890, supra, and 
 foot note page 246. 
 
 388. Asbestos, unmanufactured. 
 
 389. Ashes, wood and lye of, and beet-root ashes. 
 
 390. Asphaltum and bitumen, crude or dried, but not 
 otherwise manipulated or treated. 
 
 391. Asafetida 
 
 3923^. Bagging for cotton, gunny cloth, and all similar 
 material suitable for covering cotton, composed in whole 
 or in part of hemp, flax, jute, or jute butts. 
 
 393. Balm of Gilead. 
 
 394. Barks, cinchona or other, from which quinine may 
 be extracted. 
 
270 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List. — Contiimed. 
 
 395. Baryta, carbonate of, or witherite, and baryta, 
 sulphate of, or barytes, unmanufactured, including barytes 
 earth. 
 
 396. Bauxite, or beauxite. 
 
 397. Beeswax. 
 
 398. Bells, broken, and bell metal broken and fit only 
 to be remanufactured. 
 
 399. All binding twine manufactured in whole or in 
 part from New Zealand hemp, istle or Tampico fiber, sisal 
 grass, or sunn, of single ply and measuring not exceeding 
 six hundred feet to the pound, and manila twine not 
 exceeding six hundred and fifty feet to the pound. 
 
 400. Bird skins, prepared for preservation, but not 
 further advanced in manufacture. 
 
 401. Birds and land and water fowls. 
 402 Bismuth. 
 
 403. Bladders, and all integuments of animals, and fish 
 sounds or bladders, crude, salted for preservation, and 
 unmanufactured, not specially provided for in this Act. 
 
 404. Blood, dried. 
 
 405. Blue vitriol, or sulphate of copper. 
 
 406. Bologna sausages. 
 
 407. Bolting cloths, especially for milling purposes, but 
 not suitable for the manufacture of wearing apparel. 
 
 408 Bones, crude, or not burned, calcined, ground, 
 steamed, or otherwise manufactured, and bone dust or 
 animal carbon, and bone ash, fit only for fertilizing pur- 
 poses. 
 
 410. Books, engravings, photographs, bound, or un- 
 bound, etchings, music, maps, and charts, which shall 
 have been printed more than twenty years at the date of 
 importation, and all hydrographic charts, and scientific 
 books and periodicals devoted to original scientific re- 
 search, and publications issued for their subscribers by 
 scientific and literary associations or academies, or publi- 
 cations of individuals for gratuitous private circulation 
 and public documents issued by foreign governments. 
 
 See notes in Schedule, title "Books," page 354. 
 
 411. Books and pamphlets printed exclusively in lan- 
 guages other than English; also books and music, in 
 raised print, used exclusively by the blind. 
 
 See notes in Schedule, title "Books," page 354. 
 
 412. Books, engravings, photographs, etchings, bound 
 or unbound, maps and charts imported by authority or for 
 the use of the United States or for the use of the Library 
 of Congress. 
 
 4*13. books, maps, music, lithographic prints, and 
 charts, specially imported, not more than two copies in 
 
TARIFF ACT OF AUGUST 28, 1894. 271 
 
 Free List. — Continued. 
 any one invoice, in good faith, for the use of any society 
 incorporated or established for educational, philosophical, 
 literary, or religious purposes, or for the encouragement 
 of the fine arts, or for the use or by order of any college, 
 academy, school, or seminary of learning in the United 
 States, or any State or public library, subject to such 
 regulations as the Secretary of the Treasury shall pre- 
 scribe. 
 
 See notes in Schedule, title " Books," page 354, and " Societies," 
 page 517. 
 
 414. Books, libraries, usual furniture, and similar house- 
 hold effects of persons or families from foreign countries, 
 if actually used abroad by them not less than one year, 
 and not intended for any other person or persons, nor for 
 sale. 
 
 See notes in Schedule, title "Effects," page 395. 
 
 416. Brazil paste. 
 
 417. Braids, plaits, laces, and similar manufactures 
 composed of straw, chip, grass, palm leaf, willow, osier, 
 or rattan, suitable for making or ornamenting hats, bon- 
 nets, and hoods. 
 
 418. Brazilian pebble, unwrought or unmanufactured. 
 
 419. Breccia, in block or slabs 
 
 420. Bristles, crude, not sorted, bunched, or prepared. 
 
 421. Bromine. 
 
 422. Broom corn. 
 
 423. Bullion, gold or silver. 
 
 424. Burgundy pitch. 
 
 424>^. Burlaps, and bags for grain made of burlaps. 
 
 425. Cabbages. 
 
 426. Old coins and medals, and other antiquities, but 
 the term *^ antiquities" as used in this Act shall include 
 only such articles as are suitable for souvenirs or cabinet 
 collections, and which shall have been produced at any 
 period prior to the year seventeen hundred. 
 
 See notes in Schedule, title "Antiquities," page 337. 
 
 427. Cadmium. 
 
 428. Calamine. 
 
 429. Camphor, crude. 
 
 430. Castor or castoreum. 
 
 431. Catgut, whipgut, or wormgut, unmanufactured, or 
 not further manufactured than in strings or cords. 
 
 432. Cerium. 
 
 433. Chalk, unmanufactured. 
 
 434. Charcoal. 
 
 435. Chicory root, raw, dried, or undried, but unground. 
 
 436. Cider. 
 
 437. Civet, crude. 
 
 438. Chromate of iron or chromic ore. 
 
272 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List. — Continued. 
 
 439. Clay — Common blue clay in casks suitable for the 
 manufacture of crucibles. 
 
 441. Coal, anthracite, and coal stores of American ves- 
 sels, but none shall be unloaded. 
 
 4^13. Coal tar, crude, and all preparations except medic- 
 inal coal-tar preparations and products of coal tar, not 
 colors or dyes, not specially provided for in this Act. 
 
 See note in Schedule, title "Coal tar," page 374. 
 
 . 444. Cobalt and cobalt ore. 
 
 445. Cocculus indicus. 
 
 446. Cochineal. 
 
 447. Cocoa, or cacao, crude, leaves, and shells of. 
 
 448. Coffee. 
 
 449. Coins, gold, silver, and copper. 
 
 450. Coir, and coir yarn. 
 
 451. Copper imported in the form of ores. 
 
 452. Old copper, fit only for manufacture, clipping from 
 new copper, and all composition metal of which copper is 
 a component material of chief value not specially pro- 
 vided for in this Act. 
 
 453. Copper, regulus of, and black or coarse copper, 
 and copper cement. 
 
 454. Copper in plates, bars, ingots, or pigs, and other 
 forms, not manufactured, not specially provided for in this 
 Act. 
 
 455. Copperas, or sulphate of iron. 
 
 456. Coral, marine, uncut, and unmanufactured. 
 
 457. Cork wood or cork bark, unmanufactured. 
 
 458. Cotton, and cotton waste or flocks. 
 
 459. Cotton ties of iron or steel cut to lengths, punched 
 or not punched, with or without buckles for baling cotton. 
 
 460. Cryolite, or kryolith. 
 
 461. Cudbear. 
 
 462. Curling stones, or quoits, and curling stone handles. 
 
 463. Curry, and curry powder. 
 
 464. Cutch. 
 
 465. Cuttlefish bone. 
 
 466. Dandelion roots, raw, dried, or undried, but un- 
 ground. 
 
 467. Diamonds; miners', glaziers', and engravers' dia- 
 monds not set, and diamond dust or bort, and jewels to be 
 used in the manufacture of watches or clocks. 
 
 See note in Schedule, title "Diamonds," page 390. 
 
 468. Divi-divi. 
 
 469. Dragon's blood. 
 
 470. Drugs, such as barks, beans, berries, balsams, 
 buds, bulbs, bulbous roots, excresences, fruits, flowers, 
 dried fibers, dried insects, grains, gums and gum resin, 
 herbs, leaves, lichens, mosses, nuts, roots and stems, 
 
TARIFF ACT OF AUGUST 28, 1894. 273 
 
 Free List. — Continued. 
 spices, vegetables, seeds aromatic, seeds of morbid 
 growth, weeds, and woods used expressly for dyeing; 
 any of the foregoing drugs which are not edible, and 
 which have not been anvanced in value or condition by 
 refining or grinding, or by other process of manufacture, 
 and not specially provided for in this Act. 
 
 471. Eggs of birds, fish, and insects: Provided, however. 
 That this shall not be held to include the eggs of game 
 birds the importation of which is prohibited except spec- 
 imens for scientific collections. 
 
 472. Emery ore. 
 
 473. Ergot. 
 
 474. Common palm leaf fans, and palm leaf unmanu- 
 factured. 
 
 475. Farina. 
 
 476. Fashion plates, engraved on steel or copper or on 
 wood, colored or plain. 
 
 477. Feathers and downs for beds, and feathers and 
 downs of all kinds, crude or not dressed, colored, or man- 
 ufactured, not specially provided for in this Act. 
 
 478. Feldspar. 
 
 479. Felt, adhesive, for sheathing vessels. 
 
 480. Fibrin, in all forms. 
 
 481. Fish, frozen or packed in ice fresh. 
 
 482. Fish for bait. 
 
 483. Fish skins. 
 
 484. Flint, flints, and ground flint stones. 
 
 485. Floor matting manufactured from round or split 
 straw, including what is commonly known as Chinese 
 matting. 
 
 486. Fossils. 
 
 487. Fruit plants, tropical and semi tropical, for the pur- 
 pose of propagation or cultivation. 
 
 Fruits and Nuts: 
 
 489. Fruits, green, ripe, or dried not specially pro- 
 vided for in this Act. 
 
 490. Tamarinds. 
 
 491. Brazil nuts, cream nuts, palm nuts, and palm-nut 
 kernels not otherwise provided for. 
 
 492. Furs, undressed; dressed fur pieces suitable only 
 for use in the manufacture of hatters' fur. 
 
 493. Fur skins of all kinds not dressed in any manner. 
 See notes in Schedule, title " Fur skins,!' page 410. 
 
 494. Gambler. 
 
 495. Glass, broken, and old glass, which can not be cut 
 for use, and fit only to be remanufactured. 
 
 18 
 
274 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List. — Continued. 
 
 496. Glass plates or disks, rough-cut or unwrought^ for 
 use in the manufacture of optical instruments, spectacles, 
 and eye-glasses, and suitable only for such use: Provided, 
 however, That such disks exceeding eight inches in diam- 
 eter may be polished sufficiently to enable the character of 
 the glass to be determined. 
 
 Grasses and Fibers: 
 
 497. Istle or Tampico fiber, jute, jute butts, manila, 
 sisal grass, sunn, flax straw, flax not hackled, tow of flax 
 or hemp, hemp not hackled, hemp, flax, jute, and tow 
 wastes, and all other textile grasses or fibrous vegetable 
 substances, unmanufactured or undressed, not specially 
 provided for in this Act. 
 
 498. Gold-beaters' molds and gold-beaters' skins. 
 
 499. Grease and oils, including cod oil, such as are com- 
 monly used in soap-making or in wire-drawing, or for 
 stuffing or dressing leather, and which are fit only for such 
 uses, not specially provided for in this Act. 
 
 500. Guano, manures, and all substances expreSvSly used 
 for manure. 
 
 501. Gunny bags and gunny cloths, old or refuse, fit 
 only for remanufacture. 
 
 503. Gutta percha, crude. 
 
 504. Hair of horse, cattle, and other animals, cleaned 
 or uncleaned, drawn or undrawn, not specially provided 
 for in this Act; and human hair, raw, uncleaned, and not 
 drawn. 
 
 505. Hides and skins, raw 0^ uncured, whether dry, 
 salted, or pickled. 
 
 506. Hide cuttings, raw, with or without hair, and all 
 other glue stock. 
 
 507. Hide rope. 
 
 508. Hones and whetstones. 
 
 509. Hoofs, unmanufactured. 
 
 510. Hop roots for cultivation. 
 
 511. Horns, and parts of, unmanufactured, including 
 horn strips and tips. 
 
 See note in Schedule, title "Horns," page 426. 
 
 512. Ice. 
 
 513. India rubber, crude, and milk of, and old scrap or 
 refuse India rubber, which has been worn out by use and 
 is fit only for remanufacture. 
 
 514. Indigo, and extracts or pastes of, and carmines. 
 
 515. Iodine, crude, and resublimed; 
 
 5 1 6. Ipecac. 
 
 517. Iridium. 
 
 519. Ivory, sawed or cut into logs, but not otherwise 
 manufactured, and vegetable ivory. 
 
TARIFF ACT OF AUGUST 28, 1894, 275 
 
 Free List. — Conti?iued. 
 
 520. Jalap. 
 
 521. Jet, unmanufactured. 
 
 522. Joss stick, or Joss light. 
 
 523. Junk, old. __ _ 
 
 524. Kelp. 
 
 525. Kieserite. 
 
 526. Kyanite, or cyanite, and kainite. 
 
 527. Lac-dye, crude, seed, button, stick, and shell. 
 
 528. Lac spirits. 
 
 529. Lactarine. 
 
 531. Lava, unmanufactured. 
 
 532. Leeches. 
 
 533. Lemon juice, lime juice, and sour-orange juice. 
 See note in Schedule, title " Fruit juice," page 407. 
 
 534. Licorice root, unground. 
 
 535. Lifeboats and life-saving apparatus specially im- 
 ported by societies incorporated or established to encour- 
 age the saving of human life. 
 
 536. Lime, citrate of. 
 
 537. Lime, chloride of, or bleaching powder. 
 
 538. Lithographic stones not engraved. 
 
 539. Litmus, prepared or not prepared. 
 
 540. Loadstones. 
 
 541. Madder and munjeet, or Indian madder, ground or 
 prepared, and all extracts of. 
 
 542. Magnesia, sulphate of, or Epsom salts. 
 
 543. Magnesite, or native mineral carbonate of mag- 
 nesia. 
 
 544. Magnesium. 
 
 545. Magnets. 
 
 546. Manganese, oxide and ore of. 
 547 Manna. 
 
 548. Manuscripts. 
 
 549. Marrow, crude. 
 
 550. Marsh mallows. 
 
 551. Medals of gold, silver, or copper, and other metal- 
 lic articles manufactured as trophies or prizes, and actu- 
 ally received or bestowed and accepted as honorary 
 distinctions. 
 
 553. Meerschaum, crude or unmanufactured. 
 
 554. Milk, fresh. 
 
 555. Mineral waters, all not artificial, and mineral salts 
 of the same, obtained by evaporation, when accompanied 
 by duly authenticated certificate, showing that they are in 
 no way artificially prepared, and are the product of a des- 
 ignated mineral spring; lemonade, soda-water, and all 
 similar waters. 
 
 See notes in Schedule, title "Mineral waters," page 458. 
 
 556. Minerals, crude, or not advanced in value or con- 
 dition by refining or grinding, or by other process of man- 
 ufacture, not specially provided for in this Act. 
 
276 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List. — Continued. 
 
 557. Models of inventions and of other improvements 
 in the arts, including patterns for machinery, but no arti- 
 cle shall be deemed a model or pattern which can be 
 fitted for use otherwise. 
 
 5571^. Molasses testing not above forty degree polari- 
 scope test, and containing twenty per centum or less of 
 moisture. 
 
 558. Moss, seaweeds, and vegetable substances, crude 
 or unmanufactured, not otherwise specially provided for 
 in this Act. 
 
 559. Musk, crude, in natural pods. 
 
 560. Myrobolan. 
 
 561. Needles, hand-sewing and darning. 
 
 562. Newspapers and periodicals; but the term '"period- 
 icals' ' as herein used shall be understood to embrace only 
 unbound or paper-covered publications, containing cur- 
 rent literature of the day and issued regularly at stated 
 periods, as weekly, monthly, or quarterly. 
 
 See notes in Schedule, title " Periodicals," page 481. 
 
 564. Nux vomica. 
 
 565. Oakum. 
 
 566. Ocher and ochery earths, sienna and sienna 
 earths, umber and umber earths, not specially provided 
 for in this Act, dry. 
 
 567. Oil cake. 
 
 568. Oils: Almond, amber, crude and rectified amber- 
 gris, anise or anise seed, aniline, aspic or spike lavender, 
 bergamot, cajeput, caraway, cassia, cinnamon, cedrat, 
 chamomile, citronella or lemon grass, civet, cotton seed, 
 croton, fennel, Jasmine or Jasimine, Juglandium, Juniper, 
 lavender, lemon, limes, mace, neroli or orange flower, 
 enfleurage grease, nut oil or oil of nuts not otherwise spe- 
 cially provided for in this Act, orange oil, olive oil for 
 manufacturing or mechanical purposes unfit for eating and 
 not otherwise provided for in this Act, ottar of roses, palm 
 and cocoanut, rosemary or anthoss, sesame or sesamum 
 seed or bean, thyme, origanum red or white, valerian; 
 and also spermaceti, whale, and other fish oils of American 
 fisheries, and all fish and other products, of such fisheries: 
 petroleum, crude or refined: Provided^ That if there be 
 imported into the United States crude petroleum, or the 
 products of crude petroleum produced in any country 
 which imposes a duty on petroleum or its products 
 exported from the United States, there shall be levied, 
 paid and collected upon said crude petroleum or its pro- 
 ducts so imported, forty per centum ad valorem. 
 
 569. Opium, crude or unmanufactured, and not adulter- 
 ated, containing nine per centum and over of morphia. 
 
TARIFF ACT OF AUGUST 28, 1894. 277 
 
 Free List. — Continued. 
 
 570. Orange and lemon peel, not preserved, candied, or 
 otherwise prepared. 
 
 571. Orchil, or orchil liquid. 
 
 573. Ores, of gold, silver, and nickel, and nickel matte. 
 See notes in Schedule, title "Ore, lead," page 471. 
 
 574. Osmium. 
 
 575. Paintings, in oil or water colors, original drawings 
 and sketches, and artists^ proofs of etchings and engrav- 
 ings, and statuary, not otherwise provided for in this Act, 
 but the term "statuary" as herein used shall be under- 
 stood to include only professional productions, whether 
 round or in relief, in marble, stone, alabaster, wood, or 
 metal, of a statuary or sculptor, and the word " painting,^' 
 as used in this Act, shall not be understood to include such 
 as are made wholly or in part by stenciling or other me- 
 chanical process. 
 
 See notes in Schedule, title "Art," pages 341 to 343. 
 
 576. Palladium. 
 
 577. Paper stock, crude, of every description, including 
 all grasses, fibers, rags, waste, shavings, clippings, old 
 paper, rope ends, waste rope, waste bagging, old or refused 
 gunny bags or gunny cloth, and poplar or other woods, fit 
 only to be converted into paper. 
 
 578. Parafiine. 
 
 579. Parchment and vellum. 
 
 580. Pearl, mother of, not sawed or cut, or otherwise 
 manufactured. 
 
 581. Pease, green, in bulk or in barrels, sacks, or similar 
 packages. 
 
 582. Peltries and other usual goods and effects of In- 
 dians passing or repassing the boundary line of the United 
 States, under such regulations as the Secretary of the 
 Treasur}^ may prescribe: Provided, That this exemption 
 shall not apply to goods in bales or other packages unusual 
 among Indians. 
 
 See notes in Schedule, title " Indians," page 427. 
 
 583. Personal and household effects not merchandise of 
 citizens of the United States dying in foreign countries. 
 
 584. Pewter and britannia metal, old, and fit only to be 
 remanufactured. 
 
 585. Philosophical and scientific apparatus, utensils, in- 
 struments and preparations, including bottles and boxes 
 containing the same; statuary, casts of marble, bronze, 
 alabaster, or plaster of Paris; paintings, drawings, and 
 etchings, specially imported in good faith for the use of 
 any society or institution incorporated or established for 
 religious, philosophical, editcational, scientific, or literary 
 purposes, or for encouragement of the fine arts, and not in- 
 tended for sale. 
 
 .See notes in Schedule, titie "Societies," pages 517 to 520. 
 
278 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List. — Continued. 
 
 586. Phosphates, crude or native. 
 
 587. Plants, trees, shrubs, and vines of all kinds com- 
 monly known as nursery stock, not specially provided for 
 in this Act. 
 
 See notes in Schedule, title " Plants," page 484. 
 
 588. Plaster of Paris and sulphate of lime, unground. 
 
 589. Platina, in ingots, bars, sheets, and wire. 
 
 590. Platinum, unmanufactured, and vases, retorts,, and 
 other apparatus, vessels, and parts thereof composed of 
 platinum, adapted for chemical uses. 
 
 591. Plows, tooth and disk harrows, harvesters, reapers, 
 agricultural drills, and planters, mowers, horserakes, cul- 
 tivators, threshing machines and cotton gins: Provided, 
 That all articles mentioned in this paragraph if imported 
 from a country which lays an import duty on like articles 
 imported from the United States, shall be subject to the 
 duties existing prior to the passage of this Act. 
 
 See note in Schedule, title "Agricultural implements," page 331. 
 
 592. Plumbago. 
 
 593. Plush, black, known commercially as hatters' plush, 
 composed of silk, or of silk and cotton, and used exclu- 
 sively for making men's hats. 
 
 594. Polishing-stones, and burnishing-stones. 
 
 595. Potash, crude, carbonate of, or "black salts." 
 Caustic potash, or hydrate of, including refined in sticks 
 or rolls. Nitrate of potash, or saltpeter, crude. Sulphate 
 of potash, crude or refined. Chlorate of potash. Muriate 
 of potash. 
 
 596. Professional books, implements, instruments, and 
 tools of trade, occupation, or employment, in the actual 
 possession at the time of persons arriving in the United 
 States; but this exemption shall not be construed to include 
 machinery or other articles imported for use in any manu- 
 facturing; establishment, or for any other person or persons. 
 or for sale, nc.r shall it be construed to include theatrical 
 scenery, properties, and apparel, but such articles brought 
 by proprietors or managers of theatrical exhibitions arriv- 
 ing from abroad for temporary use by them in such exhibi- 
 tions and not for any other person and not for sale and 
 which have been used by them abroad shall be admitted 
 free of duty under such regulations as the Secretary of the 
 Treasury may prescribe; but bonds shall be given for the 
 payment to the United States of such duties as may be im- 
 posed by law upon any and all such articles as shall not be 
 exported within six months after such importation: Pro- 
 vided, That the Secretary of the Treasury may in his dis- 
 cretion extend such period for a further term of six months 
 in case application shall be made therefor. 
 
 See notes in Schedule, title "Effects," page 394. 
 
TARIFF ACT OF AUGUST 28, 1894. 279 
 
 Free List. — Continued. 
 
 597. Pulu. 
 
 598. Pumice. 
 
 600. Quills, prepared or unprepared, but not made up 
 into complete articles. 
 
 601. Quinia, sulphate of^ and all alkaloids or salts of cin- 
 chona bark. 
 
 602. Rags, not otherwise specially provided for in this 
 Act. 
 
 603. Regalia and gems, statues, statuary, and specimens 
 or casts of sculpture where specially imported in good faith 
 for the use of any society incorporated or established solely 
 for educational, philosophical, literary, or religious pur- 
 poses, or for the encouragement of fine arts, or for the use 
 or by order of any college, academy, school, seminary of 
 learning, or public library in the United States; but the 
 term '^regalia'" as herein used shall be held to embrace 
 only such insignia of rank or office or emblems, as may 
 be worn upon the person or borne in the hand during 
 public exercises of the society or institution, and shall 
 not include articles of furniture or fixtures, or of regular 
 wearing apparel, nor personal property of individuals. 
 
 See notes in Schedule, title "Societies," pages 520 to 522, 
 
 604. Rennets, raw or prepared. 
 
 605. Saffron and safflower, and extract of, and saffron 
 cake. 
 
 606 Sago, crude, and sago flour. 
 
 607. Salacine. 
 
 608. Salt in bulk, and salt in bags, sacks, barrels, or 
 other packages, but the coverings shall pay the same rate 
 of duty as if imported separately: Provided, That if salt is 
 imported from any country whether independent or a de- 
 pendency which imposes a duty upon salt exported from 
 the United States, then there shall be levied, paid, and col- 
 lected upon such salt the rate of duty existing prior to the 
 passage of this Act. 
 
 See notes in Schedule, title "Salt," pages 500 to 502. 
 
 609. Sauerkraut. 
 
 610. Sausage skins. 
 
 611. Seeds; anise, canary, caraway, cardamom, cori- 
 ander, cotton, croton, cummin, fennel, fenugreek, hemp, 
 hoarhound, mustard, rape, Saint John's bread or bene, 
 sugar beet, mangel-wurzel, sorghum or sugar cane for seed, 
 and all flower and grass seeds; bulbs and roots, not edible; 
 all the foregoing not specially provided for in this Act. 
 
 612. Selep, or saloup. 
 
 613. Shells of all kinds, not cut, ground, or otherwise 
 manufactured. 
 
 614. Shotgun barrels, forged, rough bored. 
 
 615. Shrimps, atid other .shellfish, canned or otherwise. 
 See note in Schedule, title " Abelone meat," page 329. 
 
280 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List. — Continued. 
 
 6 1 6. Silk, raw, or as reeled from the cocoon, but not 
 doubled, twisted, nor advanced in manufacture in any way. 
 
 617. Silk cocoons and silk waste. 
 
 618. Silk worm's eggs. 
 
 619. Skeletons and other preparations of anatomy. 
 
 620. Snails. 
 
 621. Soda, nitrate of, or cubic nitrate, and chlorate of. 
 
 622. Sulphate of soda, or salt cake, or niter cake. 
 
 623. Sodium. 
 
 624. Sparterre, suitable for making or ornamenting hats. 
 
 625. Specimens of natural history, botany, and miner- 
 alogy, when imported for cabinets or as objects of science, 
 and not for sale. 
 
 Spices: 
 
 626. Cassia, cassia vera, and cassia buds, unground. 
 
 627. Cinnamon, and chips of, unground. 
 
 628. Cloves and clove stems, unground. 
 
 629. Ginger-root, unground and not preserved or candied. 
 
 630. Mace. 
 
 631. Nutmegs. 
 
 632. Pepper, black or white, unground. 
 
 633. Pimento, unground. 
 
 635. Spunk. 
 
 636. Spurs and stilts used in the manufacture of earthen, 
 porcelain, and stone ware. 
 
 636}^. Stamps: Foreign postage or revenue stamps, 
 canceled or uncanceled. 
 
 638. Stone and sand: Burr stone in blocks, rough or 
 manufactured, or bound up into millstones; cliff stone, 
 unmanufactured; pumice stone, rotten stone*, and sand, 
 crude or manufactured. 
 
 639. Storax or styrax. 
 
 640. Strontia, oxide of, and protoxide of strontian, and 
 strontianite, or mineral carbonate of strontia. 
 
 642. Sulphur, lac or precipitated, and sulphur or brim- 
 stone, crude, in bulk, sulphur ore, as pyrites, or sulphuret 
 of iron in its natural state, containing in excess of twenty- 
 five per centum of sulphur, and sulphur not otherwise 
 provided for. 
 
 643. Sulphuric acid: Provided, That upon sulphuric 
 acid imported from any country, whether independent or 
 a dependency, which imposes a duty upon sulphuric acid 
 exported from the United States, there shall be levied, 
 and collected the rate of duty existing prior to the passage 
 of this Act. 
 
 See note in Schedule, title "Sulphuric acid," page 530. 
 
 644. Sweepings of silver and gold. 
 
 645. Tallow and wool grease, including that known 
 commercially as degras or brown wool grease. 
 
TARIFF ACT OF AUGUST 28, 1894. 281 
 
 Free List. — Continued. 
 
 646. Tapioca, cassava or cassady. 
 
 647. Tar and pitch of wood, and pitch of coal tar. 
 
 648. Tea and tea plants. _ 
 
 650. Teeth, natural, or unmanufactured. 
 
 651. Terra alba. 
 
 652. Terra japonica. 
 
 653. Tin ore, cassiterite or black oxide of tin, and tin 
 in bars, blocks, pigs, or grain or granulated. 
 
 654. Tinsel wire, lame, or lahn. 
 
 655. Tobacco stems. 
 
 656. Tonquin, tonqua, or tonka beans. 
 
 657. Tripoli. 
 
 658. Turmeric. 
 
 659. Turpentine, Venice. 
 
 660. Turpentine, spirits of. 
 
 661. Turtles. 
 
 662. Types, old, and fit only to be remanufactured. 
 
 663. Uranium, oxide and salts of. 
 
 664. Vaccine virus. 
 
 665. Valonia. 
 
 666. Verdigris, or subacetate of copper. 
 
 667. Wafers, unmedicated, and not edible. 
 
 668. Wax, vegetable or mineral. 
 
 669. Wearing apparel and other personal effects (not 
 merchandise) of persons arriving in the United States; 
 but this exemption shall not be held to include articles 
 not actually in use and necessary and appropriate for the 
 use of such persons for the purposes of their journey and 
 present comfort and convenience, or which are intended 
 for any other person or persons, or for sale. 
 
 See notes in Schedule, title "Effects," page 396. 
 
 671. Whalebone, unmanufactured. 
 
 Wood: 
 
 672. Logs, and round unmanufactured timber not specially 
 enumerated or provided for in this Act. {See par. 683.) 
 
 673. Firewood, handle bolts, heading bolts, stave bolts, 
 and shingle bolts, hop poles, fence posts, railroad ties, 
 ship timber, and ship planking, not specially provided for 
 in this Act. {See par. 683.) 
 
 See notes in Schedule, title "Woods," page 560. 
 
 674. Timber, hewn and sawed, and timber used for 
 spars and in building wharves. {See par. 62>t,.) 
 
 675. Timber, squared or sided. {See par. 6^2,.) 
 
 676. Sawed boards, plank, deals, and other lumber, 
 rough or dressed, except boards, plank, deals and other 
 lumber of cedar, lignum-vitae, lancewood, ebony, box, 
 granadilla, mahogany, rosewood, satinwood, and all other 
 cabinet woods. {See par. 6S;^.) 
 
 See notes in Schedule, title "Woods," page 559. • 
 
282 TARIFF ACT OF AUGUST 28, 1894. 
 
 Free List. — Continued. 
 
 677. Pine clapboards. {See par. d^^i-) 
 
 678. Spruce clapboards. {See par. t'^z-) 
 
 679. Hubs for wheels, posts, last blocks, wagon blocks, 
 oar blocks, gun blocks, heading, and all like blocks or 
 sticks, rough hewn or sawed only. {See par. 783.) 
 
 680. lyaths. {See par. 683.) 
 
 681. Pickets and palings. {See par. 683.) 
 
 682. Shingles. {See par. 683 ) 
 
 683. Staves of wood of all kinds, wood unmanufactured: 
 Provided. That all of the articles mentioned in paragraphs 
 six hundred and seventy-two to six hundred and eighty- 
 three, inclusive, when imported from any country which 
 lays an export duty or imposes discriminating stumpage 
 dues on any of them, shall be subject to the duties exist- 
 ing prior to the passage of this Act. {See note page 568 
 givi7tg duties under Act October i, 1890.) 
 
 684. Woods, namely, cedar, lignum-vitse, lancewood. 
 ebony, box, granadilla, mahogany, rosewood, satinwood. 
 and all forms of cabinet woods, in the log, rough or hewn; 
 bamboo and rattan unmanufactured; briar root or briar 
 wood, and similar wood unmanufactured, or not further man- 
 ufactured than cut into blocks suitable for the articles into 
 which they are intended to be converted; bamboo, reeds, 
 and sticks of partridge, hair wood, pimento, orange, myr- 
 tle, and other woods, not otherwise specially provided for 
 in this Act, in the rough, or not further manufactured than 
 cut into lengths suitable for sticks for umbrellas, parasols, 
 sunshades, whips, or walking canes; and India malacca 
 joints, not further manufactured than cut into suitable 
 lengths for the manufactures into which they are intended 
 to be converted. 
 
 685. All wool of the sheep, hair of the camel, goat, 
 alpaca, and other like animals, and all wool and hair on 
 the skin, noils, yarn waste, card waste, bur waste, slubbing 
 waste, roving waste, ring waste, and all waste, or rags com- 
 posed wholly or in part of wool, all the foregoing not 
 otherwise herein provided for. 
 
 686. Works of art, the production of American artists 
 residing temporarily abroad, or other works of art, in- 
 cludmg pictorial paintings on glass, imported expressly 
 for presentation to a national institution, or to any State or 
 municipal corporation, or incorporated religious society, 
 college, or other public institution, including stained or 
 painted window glass or stained or painted glass windows; 
 but such exemption shall be subject to such regulations as 
 
TARIFF ACT OF AUGUST 28, 1894. 283 
 
 Free List. — Continued. 
 
 the Secretary of the Treasury may prescribe. 
 See notes in Schedule, title "Art," pages 338 to 340. 
 
 687. Works of art, drawings, engravings, photographic 
 pictures, and philosophical and scientific apparatus brought 
 by professional artists, lecturers, or scientists arriving from 
 abroad for use by them temporarily for exhibition and in 
 illustration, promotion, and encouragement of art, science, 
 or industry in the United States, and not for sale, and pho- 
 tographic pictures, imported for exhibition by any associa- 
 tion established in good faith and duly authorized under 
 the laws of the United States, or of any State, expressly 
 and solely for the promotion and encouragement of science, 
 art, or industry, and not intended for sale, shall be admit- 
 ted free of duty, under such regulations as the Secretary 
 of the Treasury shall prescribe; but bonds shall be given 
 for the payment to the United States of such duties as may 
 be imposed by law upon any and all such articles as shall 
 not be exported within six months after such importation : 
 Provided, That the Secretary of the Treasury may, in his 
 discretion, extend such period for a further term of six 
 months in cases where applications therefor shall be made. 
 
 See notes in Schedule, title "Art," page 340. 
 
 (i^?>. Works of art, collections in illustration of the pro- 
 gress of the arts, science, or manufactures, photographs, 
 works in terra cotta, parian, pottery, or porcelain, and 
 artistic copies of antiquities in metal or other material, 
 hereafter imported in good faith for permanent exhibition 
 at a fixed place by any society or institution established 
 for the encouragement of the arts or of science, and all 
 like articles imported in good faith by any society or asso- 
 ciation for the purpose of erecting a public monument, and 
 not intended for sale, nor for any other purpose than 
 herein expressed; but bonds shall be given under such 
 rules and regulations as the Secretary of the Treasury may 
 prescribe, for the payment of lawful duties which may 
 accrue should any of the articles aforesaid be sold, trans- 
 ferred, or used contrary to this provision, and such articles 
 shall be subject, at any time, to examination and inspec- 
 tion by the proper officers of the customs: Provided^ That 
 the privileges of this and the preceding section shall not 
 be allowed to associations or corporations engaged in or 
 connected with business of a private or commercial char- 
 acter. 
 
 See notes in Schedule, title "Art," page 341. 
 
 689. Yams. 
 
 690. ^afi'er. 
 
284 TARIFF ACT OF AUGUST 28, 1894. 
 
 Duty on non-enumerated articles, raw or unmanu- 
 factured, and manufactured. 
 
 Sec 3. That there shall be levied, collected, and paid 
 on the importation of all raw or unmanufactured articles, 
 not enumerated or provided for in this Act, a duty of ten 
 per centum ad valorem; and on all articles manufactured, 
 in whole or in part, not provided for in this Act, a duty of 
 twenty per centum ad valorem. {Formerly Section 2516, 
 Revised Statutes; Section 2513 in Act March 3, 1883, and 
 Section 4, Act October i, 1890.) 
 
 See Rules of Classification, page 311. 
 
 Non-enumerated articles, classification of, and 
 Similitude provisions. 
 
 Sec. 4. That each and every imported article, not enume- 
 rated in this Act, which is similar, either in material, 
 quality, texture, or the use to which it may be applied, to 
 any article enumerated in this Act as chargeable with duty 
 shall pay the same rate of duty which is levied on the 
 enumerated article which it most resembles in any of the 
 particulars before mentioned; and if any non-enumerated 
 article equally resembles two or more enumerated articles 
 on which diflferent rates of duty are chargeable there shall 
 be levied on such non-enumerated article the same rate of 
 duty as is chargeable on the article which it resembles 
 paying the highest rate of duty; and on articles not enu- 
 merated, manufactured of two or more materials, the duty 
 shall be assessed at the highest rate at which the same 
 would be chargeable if composed wholly of the component 
 material thereof of chief value; and the words "compo- 
 nent material of chief value," wherever used in this Act, 
 shall be held to mean that component material which shall 
 exceed in value any other single component material of the 
 article; and the value of each component material shall 
 be determined by the ascertained value of such material 
 in its condition as found in the article. If two or more 
 rates of duty shall be applicable to any imported article it 
 shall pay duty at the highest of such rates. {Formerly 
 Section 2499, Revised Statutes; re-enacted with amendments 
 as Section 2499 in Act March 3, 1883, which was re-enacted 
 with further amendments as Section 5, Act October i, 1890.) 
 
 The Schedule of Duties makes numerous references to this Sec- 
 tion. For the purpose of grouping many useful notes explanatory 
 of the text and furnishing Rules of Classification, the com- 
 pilers have transferred the notes to page 311. 
 
 Marking, Stamping, Branding, or Labeling of 
 imported goods and packages. 
 
 Sec. 5. That all articles of foreign manufacture, such as 
 are usually or ordinarily marked, stamped, branded, or 
 labeled, and all packages containing such or other imported 
 
TARIFF ACT OF AUGUST 28, 1894. 285 
 
 articles, shall, respectively, be plainly marked, stamped, 
 branded, or labeled in legible English words, so as to in- 
 dicate the country of their origin and the quantity of their 
 contents; and until so marked, stamped, branded, or la- 
 beled they shall not be delivered to the importer should 
 any article of imported merchandise be marked, stamped, 
 branded, or labeled so as to indicate a quantity, number, 
 or measurement in excess of the quantity, number, or 
 measurement actually contained in such article, no de- 
 livery of the same shall be made to the importer until the 
 mark, stamp, brand, or label, as the case may be, shall be 
 changed so as to conform to the facts of the case. ( This 
 Section supersedes Section 6, Act October i, 1890.) 
 
 Circular No. 136 of Treasury Department, December 20, 
 1890. (T. D. 10445.) 
 
 1. While only such goods or articles of foreign manufacture "as 
 are usually or ordinarily marked, stamped, branded, or labeled" 
 are required to be so marked, etc., * * * yet it will be observed 
 that all packages, outside or other, containing any imported mer- 
 chandise must be so marked, etc., * ^t * 
 
 2. In the case of champagne wines, mineral waters, etc., in 
 labeled bottles, the law will be substantially complied with if the 
 outside packages are marked with the name of the country of 
 origin. 
 
 3. In the case of small articles which cannot be readily marked, 
 the marking of the inside cartons and outside packages will be 
 sufficient. 
 
 4. Sheets of zinc, tin-plate, and similar articles, which are not 
 usually stamped, except to indicate gauge, etc., may be ad- 
 mitted to entry if the packages containing the same are marked, 
 stamped, etc. 
 
 5. In the case of bottles with more than one label containing 
 imported goods, the law will be complied with if but one of the 
 labels thereon bears the name of the country of origin. 
 
 6. The prefix "from" placed before the name of the country of 
 origin, as, for instance, ^^from France," ''from Germany," etc., 
 is not essential, the law requiring simply the name of the comitry 
 of origin to appear. 
 
 7. In the case of marking of bags containing muriate of potash, 
 guano, and other like articles, where the marks are likely to be- 
 come obliterated owing to the goods absorbing moisture while on 
 the voyage of importation, the sweating of the bags, and hand- 
 ling, etc., before reaching destination, * * * the shipper, im- 
 porter, consignee, or agent, should see that such marking shall, 
 by some one of the means required by the law, appear indelibly 
 on the bags at the time of importation. 
 
 8. Labels, etc., specifying the place of manufacture, and not the 
 country, as, for instance, "Paris," "London," "Berlin," etc., do 
 not comply with the law, and such name of the city of origin in 
 addition to the name of the country of origin is not necessary. 
 
 9. In the case of watches which are ordinarily stamped, etc., 
 name of the country of origin should appear thereon; and it is 
 held that in the case of such importations from Switzerland, for 
 
286 TARIFF ACT OF AUGUST 28, 1894. 
 
 instance, the word "Swiss " will meet the requirements of the law. 
 
 10. Fire-brick and other like rough articles imported in bulk 
 need not be marked. 
 
 11. Goods coming from England, Scotland, Ireland, and Wales 
 may be marked " Great Britain," but goods marked "England," 
 "Scotland," etc., would not be excluded. It is held, however, 
 that the name of the mother country of origin appearing on goods 
 instead of the names of kingdoms, states, or divisions of countries, 
 would more closely meet the requirements of the law. 
 
 12. Wool and other articles produced in the East Indies, Africa, 
 etc., but shipped from ports in Europe should be marked with the 
 name of the country of origin. 
 
 13. In the case of surgical instruments, physicians' supplies, 
 chemical apparatus, and other similar articles which are usually 
 packed in cartons, it will suffice if the cartons and outside pack- 
 ages containing the same are marked with name of the country 
 of origin. 
 
 14. Articles and packages may be marked either by stamping, 
 branding, or labeling, as the party may choose. 
 
 15. In the case of pencils, steel pens, tooth brushes, licorice 
 stick, common crockery, etc., the law will be complied with if the 
 cartons and packages containing the same are marked. Modified 
 by T. D. 10714, page 288. 
 
 16. Lead and tin in pigs, which is ordinarily and usually marked, 
 etc., should also be marked with name of the country of origin. 
 
 18. The law does not require the name of the importer, shipper, 
 or maker, to be marked, stamped, etc., on imported articles or 
 packages. 
 
 19. Marking by stenciling with some indelible material would 
 be a compliance with the law. 
 
 20. It is held that the word "Scotch" appearing on goods 
 coming from Scotland would be sufficient under this section. 
 
 21. In the case of kid gloves the law will be complied with if 
 the name of the country of origin is made to appear on the bands 
 surrounding a number of pairs of gloves, and not on each in- 
 dividual glove. 
 
 22. The placing of labels on anvils and other like article, giving 
 the name of the country of origin; the abbreviation "Eng.," as 
 indicating England; the placing of the name of the country of 
 origin on bands inclosing bundles of metal bars, would be ad- 
 missible under the law, and goods coming from any of the islands 
 of the West Indies may be marked "West Indies." 
 
 Circular No. 14 of Treasury Department, January 28, 1891. 
 (T. D. 10637.) 
 
 J. Packages containing beer manufactured in Germany, of Ger- 
 man malt and Austrian hops, should be marked "Germany," as 
 indicating the country of origin of the article, it being the opinion 
 of the Department that the provisions relate to the manufactured 
 article as a whole, and do not contemplate a consideration of the 
 different ingredients of an article for the purpose of such marking, 
 stamping, branding, etc. 
 
 2. The provisions of this section do not contemplate the mark- 
 ing of coverings of crude or other substances of a moist or 
 deliquescent nature, like certain kinds of sugar in mats, etc., 
 where the permanent marking of the packages by any means 
 whatever would be totally impracticable. 
 
 8. All foreign manufactured articles, dutiable or free, which are 
 
TARIFF ACT OF AUGUST 28, 1894. 287 
 
 "usually or ordinarily marked stamped, branded, or labeled" 
 are required to be marked, etc., with the name of the country of 
 origin. 
 
 * * * •jt * * * , 
 
 5. Bundles of jute secured by ropes may be marked by means 
 of tags, and, to avoid any question at the custom-house on entr>r 
 of such and similarly imported goods, such as hides, skins, etc., 
 it might be well to have them so tagged; but, in the opinion of the 
 Department, this section does not regard such tying up of articles 
 by ropes as constituting " packages <:c;2/<2z«««^ * * * imported 
 articles." Loose hides, being unmanufactured articles and not 
 contained in packages, do not require marking. 
 
 6. All packages of sugar should be marked with the narne of the 
 country of origin, unless, as in the case of certain sugars in mats, 
 etc., such marking is totally impracticable. (See paragraph 2.) 
 
 7. Castile and other soaps, which are not usually or ordinarily 
 marked, etc., may be admitted to entry, provided the packages 
 containing the same are duly marked. 
 
 8. Books, newspapers, pamphlets, maps, charts, engravings, 
 sheet-music, and other printed matter, not being articles such as 
 are ** usually or ordinarily marked," etc., may be admitted to 
 entry provided the cartons, boxes, wrappers, or coverings, etc., 
 containing the same are duly marked. 
 
 9. Goods, which may bear foreign printed labels, may be re- 
 labeled, or the labels may be amended to meet the requirements 
 of this section, thus obviating the destruction of the original labels, 
 or the substitution of new packages. 
 
 10. The provisions of this section will be complied with if the 
 bales or crates containing imported baskets are duly marked, 
 unless it is customary to mark the individual baskets. 
 
 11. Molasses imported in bulk in tanks, and pumped out into 
 other receptacles on importation, is necessarily excluded from the 
 provisions of this section. 
 
 12. The provisions of this section as to the marking oi packages 
 of manufactured and other articles, with the name of the country 
 of origin, applies to the country of origin of the contents, and not 
 of the packages. 
 
 13. In case of importation of goods from Germany, Austria, etc., 
 the law will be complied with if the goods are marked " German 
 manufacture," " Austrian manufacture," etc. 
 
 14. Pumice-stone and marble in blocks, being unmanufactured 
 articles and imported without coverings, do not require mark- 
 ing, etc. 
 
 15. Rags, although manufactured articles, cannot of themselves 
 be marked, but the packages containing the same should be duly 
 marked with the name of country of origin of the goods, as rags 
 per se, and not of the original cloths. 
 
 17. Samples of manufactured articles, if ordinarily marked, must 
 be marked the same as other imported articles. 
 
 18. The country of origin of imported manufactured articles, 
 and of all packages containing any goods, is to be indicated by 
 the name of the country only. The name "Paris," for instance, 
 occurring on goods would not indicate that the goods were of 
 French origin, as there are several places in the world bearing 
 the name of Paris. " France " would be the only proper marking 
 for goods of French origin, etc. 
 
 19. The fact that raw sugars may be melted at the refinery a few 
 
288 TARIFF ACT OF AUGUST 28, 1894. 
 
 hours after entry cannot operate to do away with the marking of 
 the packages containing the same. 
 
 20. Grindstones, which are not ordinarily marked, and are im- 
 ported without coverings, do not require marking. 
 
 ******* 
 
 22. Cigar boxes, being boxes which are ordinarily marked, ect., 
 should be marked, stamped, branded, or labeled in legible Eng- 
 lish words. 
 
 23. Sap-sago cheese, which it appears is marked by means of 
 an impression on the cakes, should bear the additional marking 
 of the name of the country of origin. 
 
 24. Logs of wood, being unmanufactured articles, do not require 
 marking, whether they are usually or ordinarily marked or branded 
 or not. 
 
 26. Liquids of themselves being of course incapable of being 
 marked, stamped, etc., the packages containing the same must 
 be marked, and it is held that the marking of the outside packages 
 will be sufficient. (See paragraph 2 of Circular No. 136 of Decem- 
 ber 20, 1890, supra?) 
 
 27. This section does not contemplate, in the case of pickles, 
 and other like articles composed of various ingredients, that the 
 name of the country of origin of such ingredients shall appear on 
 the packages, but simply the name of the country of origin of the 
 manufactured article as a whole. 
 
 28. The law does not require that invoices of goods shall exhibit 
 the name of^the country of origin of the goods covered thereby. 
 
 29. Packages containing meats, seeds, raisins, olive oil, etc., put 
 up in England, but produced in other countries, must exhibit the 
 name of the country of origin of such articles. 
 
 30. Pig-iron, being in the nature of a rough, unmanufactured 
 article, and imported in bulk, is exempted from the provisions of 
 this section as to marking, stamping, branding, etc. 
 
 31. Goods which arrive in the United States and appear by the 
 bills of lading and other documents to be merely intended for 
 transit to Mexico or other foreign country, the same not being im- 
 portations within the meaning of the statute, do not come within 
 the scope of this section. 
 
 32. There is no authority under the provisions of this section for 
 requiring the name of the maker or manufacturer of an article to 
 appear thereon, in addition to the name of the country of origin. 
 
 33. Men's women's, and children's garments are not considered 
 such manufactured articles as " are usually or ordinarily marked, 
 stamped, branded, or labeled," under the provisions of this sec- 
 tion, and it will suffice thereunder if the packages, wrappers, 
 cartons, or coverings of any kind, outside and inside, containing 
 such articles, are marked in any manner with the name of the 
 country of origin. 
 
 Additional Instructions. 
 
 Treasury Department decides that all articles, small or large, 
 including steel pens, &c., which are usually or ordinarily marked, 
 stamped, branded, or labeled, must be " plainly marked, stamped, 
 branded, or labeled, in legible English words," so as to indicate 
 the country of their origin. Paragraph 15 of Circular No. 136, 
 supra, modified accordingly (T. D. 10714, 11898). 
 
 Packages containing drugs imported from England should bear 
 the name of the country of origin of the contents; that is, if 
 
TARIFF ACT OF AUGUST 28, 1894. 280 
 
 gathered in India they should be marked India; if gathered in 
 Africa the marking should be Africa. 
 
 Stamping in diminutive and illegible letters, or in a manner that 
 can be easily removed, not allowed (T. D. 12273). Labels bear- 
 ing name of country of origin should be securely attached to te-- 
 ceptacles of goods (T. D. 11761). 
 
 Labels intended for use on domestic products need not be 
 marked, but if the imported package containing such labels be 
 marked the lavi^ will be sufficently complied with (T. D. 14089). 
 
 Abbreviations allowed, such as Eng. for England (T. D. 11749). 
 
 Packages containing raw or unmanufactured goods do not re- 
 quire marking (T. D. 15441, 15484). 
 
 The requirements of this section not to be enforced at the ex- 
 terior port for goods under immediate transportation without ap- 
 praisement (T. D. 1 1906.) 
 
 It is only necessary to mark the packages containing paintings 
 and statuary (T. D. 11320). 
 
 Buttons on cards, only the cards to be marked (T. D. 12759). 
 Cotton yarn, only the wrappers to be marked (T. D. 12485). Tin 
 foil bottle caps in rolls, only the rolls to be marked (T. D. 11293). 
 
 Goods put up in packages of recognized and uniform quantities, 
 a mere inspection of the packages being sufficient to determine 
 the fact of their conformity or non-conformity with the established 
 practice of the trade, require no further indication of the quantity 
 of the contents: — e. g. ordinary bags of coff'ee and barrels of flour, 
 &c. (T. D. 15248, 15250). 
 
 Where a deficiency of weight occurs in any package, as com- 
 pared with the weight marked thereon, if such deficiency is shown 
 to have resulted from natural evaporation, no correction of the 
 weight need be noted on the package (T. D. 15279). 
 
 Guns (T. D. 11810); Swords and blades (T. D. 15371); Clocks 
 (T. D. 11128); Cutlery (T. D. 10832, 11749) must be stamped or 
 branded. 
 
 The following need not be marked: Soda nitrate in bags (T. 
 D. 1 1899); sugar in baskets (T. D. 12065); unfinished hosiery (T. 
 D. 13023); bales of manilla fiber (T. D. 11653). 
 
 General Regulations T. D. 12395. 
 
 Protection to Trade Marks. 
 
 Sec. 6. That no article of imported merchandise which 
 shall copy or simulate the name or trade-mark of any do- 
 mestic manufacture or manufacturer shall be admitted to 
 entry at any custom house of the United States. And in 
 order to aid the officers of the customs in enforcing this 
 prohibition any domestic manufacturer who has adopted 
 trade-marks may require his name and residence and a de- 
 scription of his trade-marks to be recorded in books which 
 shall be kept for that purpose in the Department of the 
 Treasury under such regulations as the Secretary of the 
 Treasury shall prescribe, and may furnish to the Depart- 
 ment fac similes of such trade-marks; and thereupon the 
 Secretary of the Treasury shall cause one or more copies 
 of the same to be transmitted to each collector or other 
 
 19 
 
290 TARIFF ACT OF AUGUST 28, 1894. 
 
 proper officer of the customs. {Formerly Section 2496 
 Revised Statutes; Section 2496 in Act March 3, 1883, and 
 Section 7, Act October i, 1890, with amendments.) 
 
 1. The law does not extend to articles of foreign manufacture 
 protected by trade-marks registered in this country, whether the 
 goods are first shipped to an American agency or direct to seller 
 or consumer. The Department cannot prevent importation of 
 goods which do not copy or simulate the name of trade-mark of 
 any domestic manufacture, although such goods may be an in- 
 fringement upon a patent (T. D. 9460). 
 
 2. The law protects only trade-marks for articles of domestic 
 manufacture. A domestic trade-mark used to distinguish a par- 
 ticular imported article does not come within the statute (T. D. 
 7545, 11753)- 
 
 3. The owners of trade-marks can import articles bearing their 
 own trade-marks, but the same cannot be imported by others, 
 although ultimately for the use of the owner of the trade-mark 
 (T. D. 6270). 
 
 4. To obtain the benefit of a trade-mark registered in favor of 
 a foreign manufacturer, it must be assigned to a domestic firm, 
 with proof that such firm is actually engaged in the manufacture 
 in this country of the articles sought to be protected (T. D. 8649). 
 
 5. Articles discovered after entry to infringe trade-mark may be 
 re-exported with refund of duties (T. D. 14886), 
 
 6. A list of ports at which it is desired to have the fac-simile 
 filed should be sent to the Department, and one fac-simile is re- 
 quired for each port in addition to one for filing in the Department 
 (T. D. 12059). 
 
 7. Special Regulations in T. D. 14089. 
 
 Materials for construction, equipment and outfit of certain 
 vessels and their machinery— Free. 
 
 Sec. 7. That all materials of foreign production which 
 may be necessary for the construction of vessels built in 
 the United States for foreign account and ownership or for 
 the purpose of being employed in the foreign trade includ- 
 ing the trade between the Atlantic and Pacific ports of the 
 United States, and all such materials necessary for the 
 building of their machinery, and all articles necessary for 
 their outfit and equipment, after the passage of this Act, 
 may be imported in bond under such regulations as the 
 Secretary of the Treasury may prescribe; and upon proof 
 that such materials have been used for such purposes no 
 duty shall be paid thereon. But vessels receiving the ben- 
 efit of this section shall not be allowed to engage in the 
 coastwise trade of the United States more than two months 
 in any one year except upon the payment to the United 
 States of the duties of which a rebate is herein allowed: 
 Provided, That vessels built in the United States for for- 
 eign account and ownership shall not be allowed to engage 
 in the coastwise trade of the United States. {Formerly 
 Sectioji 2513 Revised Statutes; Section 2510 in Act March 
 
TARIFF ACT OF AUGUST 28, 1894. 291 
 
 3. 1893, aud Section 8, Act October i, 1890.) See Sections 
 16 and 17, Act yune 26, 1884; Sections 10 and 15, Act June 
 19, 1886, supra; Section 8 of this Acty and title "Vessels'' 
 in the Schedide of Duties^ page 549. 
 
 1. Section 15 of the Act of June 19, 1886 {supra), extended the 
 provisions of Sections 2510 and 251 1 of the Revised Statutes, as 
 contained in the Act of March 3, 1883, to vessels of the United 
 States employed in the fishing and whaling business. Under 
 former acts the privilege was restricted to certain specified articles, 
 but is now extended to '' att tnaterials of foreign production^ 
 
 2. The year mentioned in the section commences from the date 
 of the allowance of the rebate of duties as marked on the vessel's 
 register. A vessel clearing foreign in ballast stops at another 
 domestic port, loads cargo to place whence she cleared, is engaged 
 in the coasting trade from commencement of first voyage, and if 
 the round voyage exceeds two months, duties would be payable 
 on the material used under the statute (T. D. 2414). 
 
 3. In computing the time which a vessel can engage in the coast- 
 ing trade, the period between the date of clearance in the coasting 
 trade and that of the subsequent entry, endorsed in each instance 
 on the register of the vessel should be included (T. D. 4407, 4468). 
 The period during which a vessel lies in port need not be included 
 (T. D. 507«). 
 
 4. Where a vessel is detained, unavoidably and in good faith, 
 beyond the time permitted for her to engage in the coasting trade, 
 the materials used under this section do not necessarily become 
 dutiable (T. D. 2409). 
 
 5. Where the articles entered only into the equipment of the 
 vessel, such vessel is debarred from engaging in the coasting 
 trade, only so long as such equipment last. If the materials 
 entered into the construction ,of the hull or body of the vessel, 
 she will always thereafter be subject to such restriction (T. D. 
 1310). 
 
 0, Exchange of register for enrolment and license renders the 
 material liable to duty (T. D. 2595, 2646). 
 
 7. The refund of duties paid on imported hemp withdrawn from 
 bond to be used in the manufacture of cordage for the equipment 
 of Ame7'ican vessels, is not in the nature of a ^^ drawback'" and 
 not subject to the retention applied to drawbacks (T. D. 1973). 
 
 8. Imported iron in rods or bars may be withdrawn and con- 
 verted into spikes, nails, bolts, etc., for use in constructing ves- 
 sels, and be entitled to refund (T. D. 4519, 9047); preservatives and 
 antifouling compounds and marine glue are materials entitled to 
 the privilege of this section (T. D. 15254, 15560). 
 
 9. Where a vessel is undergoing both repair and a change of 
 rigging from a ship to a bark, a refund on wire rope may be made 
 if the article was used to supply the place of old worn-out rope; 
 but rebate cannot be allowed if the article was used as new 
 material for equipment necessitated by change of rigging (T. D. 
 2479). 
 
 10. Clippings, waste, &c., left from materials used in the con- 
 struction of vessels are dutiable, unless used ?iS permane?it ballast 
 on the vessel (T. D. 14769). 
 
 11. Where an article is withdrawn and the duties paid and is 
 destroyed by fire before it is used for the purposes prescribed, no 
 drawback can be allowed (T. D. 11008). 
 
292 TARIFF ACT OF AUGUST 28, 1894. 
 
 Articles for repair of certain yessels. 
 
 Skc. 8. That all articles of foreign production needed 
 for the repair of American vessels engaged in foreign trade, 
 including the trade between the Atlantic and Pacific ports 
 of the United States, may be withdrawn from bonded ware- 
 houses free of duty, under such regulations as the Secre- 
 tary of the Treasury may prescribe. {^Formerly Section 
 2514 Revised Statutes; Section 25 11 in Act March 3, 1883, 
 and Section g, Act October i, 1890.) See Sections 16 and 
 17, Act June 26, 1884, and Section 15, Act June 26. 1886, 
 supra. 
 
 1. No indorsement of the amount of drawback claimed can be 
 made under the vessel's register, in advance of final proof that 
 the articles have been used in the repair of the vessel (T. D. 6542). 
 
 2. Credit on a warehouse bond for duties on materials alleged 
 to have been used in repair cannot be allowed in the absence of 
 an endorsement upon the register of the vessel (T. D. 2444, 2646). 
 
 3. Exchange of register for enrolment and license renders the 
 metal upon which refund was allowed, liable to duty.(T. D. 2595, 
 2646), but if the metal is found to be worn out and worthless, the 
 duty will not be exacted (T. D. 8422), and if a portion of the metal 
 is found not worn out or worthless, duties should be computed 
 and exacted on such portion (T. D. 8715). 
 
 4. Where a vessel after being sheathed with metal with refund, 
 is sold to foreign owners, the amount of refund must be collected, 
 unless the collector is satisfied by evidence under oath that no 
 contract, express or implied, was made before or at the time of 
 the cancellation of the bonds, to sell the vessel to foreign owners 
 (T. D. 4655, 7896). 
 
 5. Where a vessel sheathed with metal under rebate, is within 
 a reasonable time remetaled in a foreign port, the indorsement of 
 rebate on the vessel's register may be cancelled upon satisfactory 
 proofs of facts (T. D. 4363). 
 
 6. The refund of duties paid on imported hemp, withdrawn from 
 bond to be used in the manufacture of cordage, for the equipment 
 of America7i vessels, is not in the nature of a drawback, and not 
 subject to the retention applied to drawbacks (T. D. 1973). 
 
 7. /^«/«/' to be used exclusively on the ship's bottom while the 
 vessel is in port is an article for repair and allowed rebate (T. D. 
 7199)- 
 
 8. New copper brought by a foreign vessel for coppering her 
 bottom while in a port of the United States, held to be dutiable 
 (T. D. 8113). 
 
 9. A propeller shaft for use on a foreign vessel (T. D. 9962, 11629, 
 1 1659 1 1893), and a propeller wheel for a foreign vessel (T. D. 9135, 
 G. A. 579), and iron castings for repair of a foreign vessel (T. D. 
 2787), all held to be dutiable. 
 
 10. Foreign articles imported for the repair of foreign vessels 
 put into a port in the United States in a disabled condition, must 
 pay duty (T. D. 1407). 
 
 11. Duties cannot be refunded without compliance with the 
 regulations, so w^iere certain hemp was withdrawn and manufac- 
 tured into cordage and taken on board for repair of the vessel, 
 but such repair was not made in port but was made on the voyage, 
 no refund was allowed (T. D. 4469). 
 
 See note (1) to preceding section, and notes to title ** Vessels " 
 in the Schedule of Duties, pa.^e 549. 
 
TARIFF ACT OF AUGUST 28, 1894. 293 
 
 Bonded warehouses for manufacturing goods for export. 
 
 Sec. 9- That all articles manufactured in whole or in 
 part of imported materials, or of materials subject to inter- 
 nal-revenue tax, and intended for exportation without be- 
 ing charged with duty and without having an internal-rev- 
 enue stamp affixed thereto shall, under such regulations as 
 the Secretary of the Treasury may prescribe, in order to 
 be so manufactured and exported be made and manufac- 
 tured in bonded warehouses similar to those known and 
 designated in Treasury Regulations as bonded warehouses, 
 class six: Provided, That the manufacturer of such articles 
 shall first give satisfactory bonds for the faithful observ- 
 ance of all the provisions of law and of such regulations 
 as shall be prescribed by the Secretary of the Treasury: 
 Provided further, That the manufacture of distilled spirits 
 from grain, starch, molasses or sugar, including all dilu- 
 tions or mixtures of them or either of them, shall not be 
 permitted in such manufacturing warehouses. 
 
 Whenever goods manufactured in any bonded warehouse 
 established under the provisions of the preceding para- 
 graph shall be exported directly therefrom or shall be duly 
 laden for transportation and immediate exportation under 
 the supervision of the proper officer who shall be duly des- 
 ignated for that purpose, such goods shall be exempt from 
 duty and from the requirements relating to revenue stamps. 
 
 Any materials used in the manufacture of such goods, 
 and any packages, coverings, vessels, brands, and labels 
 used in putting up the same may, under the regulations of 
 the Secretary of the Treasury, be conveyed without the 
 payment of revenue tax or duty into any bonded manufac- 
 turing warehouse, and imported goods may, under the 
 aforesaid regulations, be transferred without the exaction 
 of duty from any bonded warehouse into any bonded man- 
 facturing warehouse; but this privilege shall not be held 
 to apply to implements, machinery, or apparatus to be used 
 in the construction or repair of any bonded manufacturing 
 warehouse or for the prosecution of the business carried on 
 therein. 
 
 No articles or materials received into such bonded man- 
 ufacturing warehouse shall be withdrawn or removed 
 therefrom except for direct shipment and exportation or 
 for transportation and immediate exportation in bond under 
 the supervision of the officer duly designated therefor by 
 the collector of the port, who shall certify to such shipment 
 and exportation, or ladening for transportation, as the case 
 may be, describing the articles by their mark or otherwise, 
 the quantity, the date of exportation, and the name of the 
 vessel. All labor performed and services rendered under 
 these provisions shall be under the supervision of a duly 
 
294 TARIFF ACT OF AUGUST 28, 1894. 
 
 designated ofiicer of the customs and at the expense of the 
 manufacturer. 
 
 A careful account shall be kept by the collector of all 
 merchandise delivered b}^ him to any bonded manufactur- 
 ing warehouse, and a sworn monthly return, verified bj- 
 the customs officers in charge, shall be made by the manu- 
 facturers containing a detailed statement of all imported 
 merchandise used by him in the manufacture of exported 
 articles. 
 
 Before commencing business the proprietor of any man- 
 ufacturing warehouse shall file with the Secretary of the 
 Treasury a list of all the articles intended to be manufac- 
 tured in such warehouse and state the formula of manu- 
 facture and the names and quantities of the ingredients to 
 be used therein. 
 
 Articles manufactured under these provisions may be 
 withdrawn under such regulations as the Secretary of the 
 Treasury may prescribe for transportation and deliver}^ 
 into any bonded warehouse at an exterior port for the sole 
 purpose of immediate export therefrom. 
 
 The provisions of Revised Statutes thirty-four hundred 
 and thirty- three shall, so far as may be practicable, appl}' 
 to any bonded manufacturing warehouse established under 
 this Act and and to the merchandise conveyed therein. 
 {This Section supei'sedes Section lo, Act October i, 1890, 
 which Section incorporated Section 3433 of the Revised 
 Statutes. ) 
 
 .1. Liquors made from imported materials and exported with 
 benefit of drawback, may be re-imported and be entitled to the 
 provisions of the statute (T. D. 6671, with opinion of the U. S. 
 Attorney General.) 
 
 2. The mixture of distilled spirits and the use of the same as 
 component materials of articles manufactured in bonded ware- 
 houses are not prohibited (T. D. 15253). 
 
 3. Special Regulations, T. D. 15442, 15611. 
 
 Prohibited importations. 
 
 Sec. 10. That all persons are prohibited from importing 
 into the United States from any foreign country any ob- 
 scene book, pamphlet, paper, writing, advertisement, cir- 
 cular, print, picture, drawing, or other representation, fig- 
 ure, or image on or of paper or other material, or any cast, 
 instrument, or other article of an immoral nature, or any 
 drug or medicine, or any article whatever for the preven- 
 tion of conception or for causing unlawful abortion, or any 
 lottery ticket or any advertisement of any lottery. No such 
 articles, whether imported separately or contained in pack- 
 ages with other goods entitled to entry, shall be admitted 
 to entry; and all such articles shall be proceeded against, 
 seized, and forfeited by due course of law. All such 
 
TARIFF ACT OF AUGUST 28, 1894. 295 
 
 prohibited articles and the package in which they are con- 
 tained in the course of importation shall be detained by the 
 officer of customs, and proceedings taken against the same 
 as hereinafter prescribed, unless it appears to the satisfac- 
 tion of the collector of customs that the obscene articles 
 contained in the package were inclosed therein without the 
 knowledge or consent of the importer, owner, agent, or 
 consignee: Provided, That the drugs hereinbefore men- 
 tioned, when imported in bulk and not put up for any of 
 the purposes hereinbefore specified, are excepted from the 
 operation of this section. ( This Section supersedes and 
 amends Section ii. Act October i, 1890, zvhich was formerly 
 Section 2491 of the Revised Statutes and Section 2491 in Act 
 March 3, 1883.) 
 
 1. Any obscene book, whatever may be its general object or 
 tendency, and in whatever language, is prohibited (T. D. 9039, 
 10364). 
 
 2. A gambling device, known as a faro box and lay-out held not 
 to be prohibited (T. D. 8401). 
 
 3. When obscene articles are found among the personal effects 
 of a traveler, the law attaches only to such of the contents as are 
 themselves obscene (T. D. 7855). 
 
 Skc. it. That whoever, being an officer, agent, or em- 
 ployee of the Government of the United States, shall know- 
 ingly aid or abet any person engaged in any violation of 
 any of the provisions of law prohibiting importing, adver- 
 tising, dealing in, exhibiting, or sending or receiving by 
 mail obscene or indescent publications or representations, 
 or means for preventing conception or procuring abortion, 
 or other articles of indescent or immoral use or tendency, 
 shall be deemed guilty of a misdemeanor, and shall for 
 every offense be punishable by a fine of not more than five 
 thousand dollars, or by imprisonment at hard laoor for 
 not more than ten years, or both. {Formerly Section 2492 
 in Act March 3, 1883, and Section 12, Act October i, 1890.) 
 
 Proceedings under thft two preceding sections. 
 
 Sec. 12. That any jitdge of any district or circuit court 
 of the United States, within the proper district, before 
 whom complaint in writing of any violation of the two pre- 
 ceding sections is made, to the satisfaction of such judge, 
 and founded on knowledge or belief, and if upon belief, set- 
 ting forth the grounds of such belief, and supported by oath 
 or affirmation of the complainant, may issue, conformably 
 to the Constitution, a warrant directed to the marshal or 
 any deputy marshal in the proper district, directing him 
 to search for, seize, and take possession of any such article 
 or thing mentioned in the two preceding sections, and to 
 make due and immediate return thereof to the end that the 
 same may be condemned and destroyed by proceedings, 
 
2% TARIFF ACT OF AUGUST 28, 1894. 
 
 which shall be conducted in the same manner as other 
 proceedings in the case of municipal seizure, and with the 
 same right of appeal or writ of error. {Formerly Section 
 2492 Revised Statutes; Section 2493 in Act March 3, 1883, 
 and Section 13, Act October i, 1890.) 
 
 Machinery imported for repairs— Free. 
 
 Sec. 13. That machinery for repair may be imported 
 into the United States without payment of duty, under 
 bond, to be given in double the appraised value thereof, 
 to be withdrawn and exported after said machinery shall 
 have been repaired; and the Secretary of the Treasury is 
 authorized and directed to prescribe such rules and regu- 
 lations as may be necessary to protect the revenue against 
 fraud and secure the identity and character of all such 
 importations when again withdrawn and exported, restrict- 
 ing and limiting the export and withdrawal to the same 
 port of entry where imported, and also limiting all bonds 
 to a period of time of not more than six months from the 
 date of the importation. {Formerly Section 25 n Revised 
 Statutes; Section 2507 ifi Act March 3, 1883, <^;/<^ 6'^<r/2£7;2 
 14, Act October i, 1890.) 
 
 1. No other article than machinery can be admitted free for 
 repair (T. D. 81 14), and the article must be appraised at the port 
 of first arrival, and must be exported from that port after repair 
 (T. D. 3780). Alterations are considered in the light of repairs 
 (T. D. 3505). Any old material remaining in the U. S. after the 
 repair becomes dutiable (T. D. 3761), 
 
 'J. The following articles have been held to be machinery within 
 the meaning of the law: Surveyors' transits (T. D. 9566); screen 
 plates used in the manufacture of paper (T. D. 3780); ordinary gas 
 meters (T. D. 8125); clocks (T. D. 2440); telegraph instruments 
 (T. D. 662); propeller or screw (T. D. 2255); sewing machines (T. 
 D, 1951); watches (T. D. 11660); trucks and running gear of cars 
 (T. D. 14465); bicycles (T. D. 15797). But such articles as soda 
 water tanks (T. D. 2917), copper wire (T. D. 8772), musical instru- 
 ments (T. D. 1951, 2432) are not entitled to the privileges of this 
 section. 
 
 Uiscrimiuating duty on ^oods imported in vessels of countries 
 not specially exempted. 
 
 Sec. 14. That a discriminating duty of ten per centum 
 ad valorem, in addition to the duties imposed by law, shall 
 be levied, collected, and paid on all goods, wares, or mer- 
 chandise which shall be imported in vessels not of the 
 United States; but this discriminating duty shall not apply 
 to goods, wares, and merchandise which shall be imported 
 in vessels not of the United States, entitled, by treaty or 
 any Act of Congress, to be entered in the ports of the 
 United States on payment of the same duties as shall then 
 be paid on goods, wares, and merchandise imported in 
 
TARIFF ACT OF AUGUST 28, 1894. 297 
 
 veSvSels of the United States. (Formerly Section 2502 Re- 
 vised Statutes; Section 2501 in Act March 3, 1883, and Sec- 
 tion 17, Act October i, 1890.) 
 
 This section is applicable to free as well as dutiable goods (G. 
 A. 1809). 
 
 See Sections 4228 to 4232 Revised Statutes {supra) and T. D. 
 15610. 
 
 Importation confined to xessels of the United States or others 
 herein provided for. 
 
 Sec. 15. That no goods, wares, or merchandise, unless 
 in cases provided for by treaty, shall be imported into the 
 United States from any foreign port or place, except in 
 vessels of the United States, or in such foreign vessels as 
 truly and wholly belong to the citizens or subjects of that 
 country of which the goods are the growth, production, or 
 manufacture, or from which such goods, wares, or merchan- 
 dise can only be, or most usually are, first shipped for 
 transportation. All goods, wares, or merchandise imported 
 contrary to this section, and the vessel wherein the same 
 shall be imported, together with her cargo, tackle, apparel, 
 and furniture, shall be forfeited to the United States; and 
 such goods, wares, or merchandise, ship, or vessel, and 
 cargo shall be liable to be seized, prosecuted, and con- 
 demned in like manner, and under the same regulations, 
 restrictions, and provisions as have been heretofore estab- 
 lished for the recovery, collection, distribution, and remis- 
 sion of forfeitures to the United States by the several 
 revenue laws. {Former Iv Section 2497 Revised Statutes; 
 Section 2497 in Act March 3, 1883, and Section t8, Act 
 October 1, 1890.) See Act February 8, 1881, supra, and 
 Section 16 of this Act. 
 
 Sec. 16. That the preceding vSection shall not apply to 
 vessels or goods, wares, or merchandise imported in vessels 
 of a foreign nation which does not maintain a similar regu- 
 lation against vessels of the United States. {Formerly 
 Section 2498 Revised Statutes; Section 2498 in Act March 3, 
 1883, and Section 19, Act of October i, 1890.) 
 
 Importation of neat cattle and hides of prohibited except 
 T?here specially allowed. 
 
 Sec. 17- That the importation of neat cattle and the 
 hides of neat cattle from any foreign country into the 
 United States is prohibited: Provided, That the operation 
 of this section shall be suspended as to any foreign country 
 or countries, or any parts of such country or countries, 
 whenever the Secretary of the Treasury shall officially 
 determine, and give public notice thereof that such 
 importation will not tend to the introduction or spread* 
 of contagious or infectious diseases among the cattle of 
 
298 TARIFF ACT OF AUGUST 28, 1894. 
 
 the United States; and the Secretary of the Treasury is 
 hereby authori^.ed and empowered, and it shall be his 
 duty, to make all necessary orders and regulations to 
 carry this section into effect, or to suspend the same as 
 herein provided, and to send copies thereof to the proper 
 officers in the United States, and to such officers or agents 
 of the United States in foreign countries as he shall judge 
 necessary. {^Formerly Section 2494 Revised Statutes; Sec- 
 tion 2494 in Act March, 3, 1883, and Section 20, Act October 
 I, 1890.) 
 
 See Act August 30, 1890, Act March 3, 1893, supra; Circular of 
 October 20, 1890, and T. D. 10286, 10639, 11262, 12873, 15278, 15607, 
 15609, 15624, 15648, 15650, 15663, 15765. 
 
 Sec. 18. That any person convicted of a willful violation 
 of any of the provisions of the preceding section shall be 
 fined not exceeding five hundred dollars, or imprisoned 
 not exceeding one year, or both, in the discretion of the 
 court. {Formerly Section 2495 Revised Statutes; Section 
 2495, ^^ ^^^ March 3, 1883, and Section 21, Act October i, 
 1890). 
 
 Re-importation of goods subject to Internal Revenue Tax. 
 
 Skc. 19. That upon the reimportation of articles once 
 exported of the growth, product, or manufacture of the 
 United States, upon which no internal tax has been 
 assessed or paid, or upon which such tax has been paid 
 and refunded by allowance or drawback, there shall be 
 levied, collected, and paid a duty equal to the tax imposed 
 by the internal-revenue laws upon such articles, except 
 articles manufactured in bonded warehouses and exported 
 pursuant to law, which shall be subject to the same rate of 
 duty as if originally imported. {Formerly Section 22, Act 
 October i, 1890, which Section incorporated Section 2500 
 Revised Statutes, and Section 2500 in Act March 3, 1883.) 
 
 See notes to title "United States products returned" in the Sched- 
 ule of Duties, pages 545 and 546. 
 
 For Internal Revenue Taxes on Cigars, see Sec. 4, Art March 3, 
 1883; on Manufactured Tobacco and Snuff, Section 30, Act October 
 I, 18^; and on Spirits, Section 48, Act August 28, 1894; see also 
 .Section 47, Act October i, 1890, restricting reimportation of Wines. 
 
 Wrecked ^oods— Wlien Free. 
 
 Sec. 20. That whenever any vessel laden with merchan- 
 dise in whole or in part subject to duty has been sunk in 
 any river, harbor, bay, or waters subject to the jurisdiction 
 of the United States, and within its limits, for the period 
 of two years, and is abandoned by the owner thereof, any 
 person who may raise such vessel shall be permitted to 
 bring any merchandise recovered therefrom into the port 
 nearest to the place where such vessel was so raised free 
 from the payment of any duty thereupon, but under such 
 
TARIFF ACT OF AUGUST 28, 1894. 299 
 
 regulations as the Secretary of the Treasury may prescribe. 
 {This Section supersedes Section 23, Act October i, 1890, 
 which was Section 2507 Revised Statutes, and Section 2504 
 in Act March 3, 1883,) 
 
 1. The term * 'abandoned" means relinquishment without effort 
 to recover, and not the technical abandonment as applied to insu- 
 rance (T. D. 395). 
 
 2. An old boiler recovered from the wreck of a foreign vessel 
 sunk for over two years in American waters was admitted free of 
 duty (T. D. 4247). 
 
 3. See also Act of June 22, 1874, for wrecked goods sunk for not 
 less than two years; see sections 2928, 3058 Revised Statutes and 
 notes, {supra). 
 
 See title "Wrecked goods" and "Vessels" in the Schedule of 
 Duties, pages 565 and 549. 
 
 Smelting and Refining imported ores and crude 
 metals in Bonded Warehouses. 
 
 Sec. 21. That the works of manufacturers engaged in 
 smelting or refining metals, or both smelting and refining, 
 in the United States may be designated as bonded ware- 
 houses under such regulations as the Secretary of the 
 Treasury may prescribe: Provided, That such manufac- 
 turers shall first give satisfactory bonds to the Secretary of 
 the Treasury. Oars [ores] or metals in any crude form re- 
 quiring smelting or refining to make them readily available 
 in the arts, imported into the United States to be smelted 
 or refined and intended to be exported in a refined but 
 unmanufactured state, shall, under such rules as the Secre- 
 tary of the Treasury may prescribe, and under the direction 
 of the proper officer, be removed in original packages or in 
 bulk from the vessel or other vehicle on which they have 
 been imported, or from the bonded warehouse in which 
 the same may be, into the bonded warehouse in which 
 such smelting or refining, or both, may be carried on, for 
 the purpose of being smelted or refined, or both, without 
 payment of duties thereon, and may there be smelted or 
 refined, together with other metals of home or foreign pro- 
 duction: Provided, That each day a quantity of refined 
 metal equal to the amount of imported metal smelted or 
 refined that day shall be set aside, and such metal so set 
 aside shall not be taken from said works except for trans- 
 portation to another bonded warehouse or for exportation, 
 •under the direction of the proper officer having charge 
 thereof as aforesaid, whose certificate, describing the 
 articles by their marks or otherwise, the quantity, the date 
 of importation, and the name of vessel or other vehicle by 
 which it was imported, with such additional particulars as 
 may from time to time be required, shall be received by 
 the collector of customs as sufficient evidence of the 
 
300 TARIFF ACT OF AUGUST 28, 1894. 
 
 exportation of the metal, or it may be removed under such 
 regulations as the Secretary of the Treasury may prescribe, 
 upon entry and payment of duties, for domestic consump- 
 tion. All labor performed and services rendered under 
 these regulations shall be under the supervision of an 
 officer of the customs, to be appointed by the Secretary 
 of the Treasury, and at the expense of the manufacturer. 
 ( This Section supersedes Section 24, Act Octoher t, 1890.) 
 
 Special Regulations in T. D. 10585, 10831, 10835, 11151, 11654, 
 15052, 15497, 15339, 15481, 15537- 
 
 Drawback on articles exported when manufactured 
 wholly or in part of imported materials. 
 
 Sec. 22. Tha;t where imported materials on which duties 
 have been paid are used in the manufacture of articles 
 manufactured or produced in the United States, there shall 
 be allowed on the exportation of such articles a drawback 
 equal in amount to the duties paid on the materials used, 
 less one per centum of such duties: Provid:d, That when 
 the articles exported are made in part from domestic 
 materials the imported materials, or the parts of the 
 articles made from such materials, shall so appear in the 
 completed articles that the quantity or measure thereof 
 may be ascertained: And provided further, That the draw- 
 back on any article allowed under existing law shall be 
 continued at the rate herein provided. That the imported 
 materials used in the manufacture or production of articles 
 entitled to drawback of customs duties when exported 
 shall, in all cases where drawback of duties paid on such 
 materials is claimed, be identified, the quantity of such 
 materials used and the amount of duties paid thereon shall 
 be ascertained, the facts of the manufacture or production 
 of such articles in the United States and their exportation 
 therefrom shaU be determined, and the drawback due 
 thereon shall be paid to the manufacturer, producer, or 
 exporter, to the agent of either or to the person to whom 
 such manufacturer, producer, exporter, or agent shall in 
 writing order such drawback paid, under such regulations 
 as the Secretary of the Treasury shall prescribe. {Formerly 
 Section 25, Act October i, 1890.) 
 
 ] . The naticre of the drawdaek.— The drawback under this section 
 applies to articles "manufactured or produced" wholly or in part 
 of imported materials, and the drawback is equal to the amount 
 of the duties which was paid on the imported materials used. Any- 
 change in the duty on the material, which may be in force, at the 
 time of exportation does not affect the amount of drawback to be 
 allowed (T. D. 10303, 10276, 15559) 
 
 The drawback does not include the additional duty under section 
 7, Act June 10, 1890, nor the discriminating duty under section 14, 
 of this Act (T. D. 10459). 
 
 The limitation of time and amount applying to drawback under 
 
TARIFF ACT OF AUGUST 28, 1894. 301 
 
 sections 3016, 3017 Revised Statutes has no application to drawback 
 under this section (T. D. 3541, 6748). 
 
 2. The remedy where drawback is refused by the Collector and 
 Secretary of the Treasury, is by action in the Court of Claims 
 directly against the United States. The Board of General Apprais-_ 
 ers have no jurisdiction by protest or otherwise. (Campbell vs. 
 U. S., 107 U. S. 407, cited in G. A. 2333). 
 
 3. The draiuback cannot be allowed where it is impracticable to 
 ascertain the quantity of imported material contained in the article 
 exported (T. D. 14367). 
 
 4. The materials used do not necessarily have to be imported by 
 the manufacturer using the same in order to be entitled to draw- 
 back. (T. D. 13033.) 
 
 5. Attorneys may act for shippers in matters of drawback and 
 the goods of several manufacturers may be allowed in one entry 
 by one attorney (T. D. 5056, 10705, 12874) and several preliminary 
 entries made by the same party may be combined in one entry 
 under regulations in T. D. 9272. 
 
 6. A condition precedent to the right of drawback is, an entry at 
 the Custom House, official weighing, inspecting, and lading on the 
 export vessel. But where inspection was omitted through no fault 
 of the exporter drawback was allowed, upon filing the proper land- 
 ing certificate (T. D. 5685, 7842, 8399). 
 
 7. Articles exported with drawback cannot be reimported, 
 whether separately or as coverings of free goods, without payment 
 of duty under first proviso of paragraph 387 (G. A. 2783) where ex- 
 ported without drawback, are entitled to free entry on return 
 (T. D. 11813). 
 
 8. Beer intended for export with drawback must be manufactured 
 in separate brewings and stored separately subject to inspection. 
 The drawback on beer is not aff'ected by the discontinuance of 
 drawback of internal revenue tax on the exportation of fermented 
 liquors (T. D. 7433, 10196). 
 
 9. The expense of ascertaining the amount of drawback cannot 
 be exacted from the exporter. The Government is only entitled 
 to the one per cent, retention (T. D. 9129). 
 
 10. A reascertainment of drawback after liquidation and pay- 
 ment cannot be permitted (T. D. 14016). 
 
 11. The following have been held not manufactures: Bending of 
 imported plate glass, (T, D. 9622); tin plates cut into halves, (T. D. 
 8714); making boxes of imported shooks, (T, D. 9540, 9663); print- 
 ing advertisements on imported fans, (T. D. 8658, 10256); wrapping 
 imported burlap on hams and bacon, (T. D. 9366); imported bottles 
 filled with domestic beer, (T. D. 10301, 13852); cutting imported 
 bagging into suitable lengths and wrapping around bales of cotton, 
 (T. D. 10422, 1 1947); resawing imported lumber, planing imported 
 boards, sawing imported box shooks into certain lengths, (F. D. 
 7364); burlap cloth used as coverings, (T. D. 11618); parchment 
 paper pasted in wooden lard pails (T. D. 12052); wool noils (T. D. 
 14350); strip tin, (T. D. 15461). 
 
 12. Scrap or wastage resulting from the manufacture of imported 
 materials is not allowed drawback; for example, tin plate scraps, 
 or "hackled tow" a wastage from handling raw flax, (T. D. 6662, 
 8537, 9173-) 
 
 Special regulations T. D. 12874, 13897, 13924, 13995, 14035, 14082, 
 14478, 14981, 15755. 
 
302 TARIFF ACT OF AUGUST 28, 1894. 
 
 License to Custom House Brokers, how issued. 
 
 Sec. 23. That the collector or chief officer of the cus- 
 toms at any port of entry or delivery shall issue a license 
 to any reputable and competent person desiring to transact 
 business as a custom-house broker. Such license shall be 
 granted for a period of one year, and may be revoked for 
 cause at any time by the Secretary of the Treasury. From 
 and after the first day of August, eighteen hundred and 
 ninety-four, no person shall transact business as a custom- 
 house broker without a license granted in accordance with 
 this provision; but this act shall not be so construed as to 
 prohibit any importer from transacting business at a cus- 
 tom-house pertaining to his own importations. 
 
 The only matter to be determined before the Hcense is granted 
 is that the appHcant shall be reputable and competent to transact 
 business as a Custom House Broker. It is wholly immaterial 
 whether the person advertises himself as a Custom House Broker, 
 or whether he has other business and occupation (T. D. 15203). 
 
 Licenses extend only to port at which issued (T. D. 15271) and no 
 fee is charged for the license (T. D. 15274). 
 
 Manufactures of convict labor not entitled to entry. 
 
 Sec. 24. That all goods, wares, articles, and merchandise 
 manufactured wholly or in part in any foreign country by 
 convict labor shall not be entitled to entry at any of the 
 ports of the United States, and the importation thereof is 
 hereby prohibited, and the Secretary of the Treasury is 
 authorized to prescribe such regulations as may be neces- 
 sary for the enforcement of this provision. 
 
 Importations hereby prohibited may be immediately exported, 
 at the option of importer, without payment of duty, otherwise the 
 goods must be held under seizure (T. D. 11934). 
 
 Value of Foreign Coins — Proclaimed quarterly. 
 
 Sec. 25. That the value of foreign coin as expressed in 
 the money of account of the United States shall be that of 
 the pure metal of such coin of standard value; and the 
 values of the standard coins in circulation of the various 
 nations of the world shall be estimated quarterly by the 
 Director of the Mint;, and be proclaimed by the Secretary 
 of the Treasury immediately after the passage of this Act 
 and thereafter quarterly on the first day of January, April, 
 July, and October in each year. And the values so pro- 
 claimed shall be followed in estimating the value of all 
 foreign merchandise exported to the United States during 
 the quarter for which the value is proclaimed, and the 
 date of the consular certification of any invoice shall, for 
 the purposes of this section, be considered the date of 
 exportation: Provided, That the Secretary of the Treasury 
 may order the reliquidation of anj^ entry at a different 
 
TARIFF ACT OF AUGUST 28, 1894. 303 
 
 value, whenever satisfactory evidence shall be produced 
 to him showing that the value in United States currency 
 of the foreign money specified in the invoice was, at the 
 date of certification, at least ten per centum more or less 
 than the value proclaimed during the quarter in which the 
 consular certification occurred. {See note i to Section 2, 
 Act June 10, 1890, and Section 2903 Revised Statutes, supra). 
 
 Cigars— Restrictions upon importation. 
 
 Sec. 26. That section twenty-eight hundred and four of 
 the Revised Statutes be amended so as to read: 
 
 "Sec. 2804. No cigars shall be imported unless the 
 same are packed in boxes of not more than five hundred 
 cigars in each box; and no entry of any imported cigars 
 shall be allowed of less quantity than three thousand in a 
 single package; and all cigars on importation shall be 
 placed in public store or bonded warehouse, and shall not 
 be removed therefrom until the same shall have been 
 inspected and a stamp afiixed to each box indicating such 
 inspection, and also a serial number to be recorded in the 
 custom-house. And the Secretary of the Treasury is 
 hereby authorized to provide the requisite stamps, and to 
 make all necessary regulations for carrying the above pro- 
 visions of law into effect." 
 
 See notes to Section 2804 Revised Statutes, supra. 
 
 Income Tax. 
 
 Sections 27 to 37, inclusive, relating to the Income Tax, 
 decided to be unconstitutional by the U. S. Supreme Court. 
 
 Internal Revenue Tax on Playing Cards. 
 
 Sec. 38. That on and after the first day of August, 
 eighteen hundred and ninety-four, there shall be levied, 
 collected, and paid, by adhesive stamps, a tax of two 
 cents for and upon every pack of playing cards containing 
 not more than fifty-four cards, manufactured and sold or 
 removed, and also upon every pack in the stock of any 
 dealer on and after that date; and the Commissioner of 
 Internal Revenue, with the approval of the Secretary of 
 the Treasury, shall make regulations as to dies and ad- 
 hesive stamps. 
 
 Sections 39 to 45, inclusive, relate to method of col- 
 lecting tax on playing cards. 
 
 Internal Revenue Tax on imported Playing Cards 
 in addition to tlie import duty. 
 
 Sec. 46. That the tax on playing cards shall be paid by 
 the manufacturer thereof. Every person who offers or 
 exposes for sale playing cards, whether the articles so 
 
304 TARIFF ACT OF AUGUST 28, 1894. 
 
 offered or exposed are of foreign manufacture and im- 
 ported or are of domestic manufacture, shall be deemed 
 the manufacturer thereof, and subject to all the duties, 
 liabilities, and penalties imposed by law in regard to the 
 sale of domestic articles without the use of the proper 
 stamps denoting the tax paid thereon, and all such articles 
 of foreign manufacture shall, in addition to the import 
 duties imposed on the same, be subject to the stamp tax 
 prescribed in this Act. 
 
 Sec. 47. Relates to collection of unpaid stamp tax. 
 
 Internal Revenue Tax on Distilled spirits. 
 
 Sec. 48. That on and after the passage of this Act there 
 shall be levied and collected on all distilled spirits in bond 
 at that time, or that have been or that may be then or 
 thereafter produced in the United States, on which the tax 
 is not paid before that day, a tax of one dollar and ten 
 cents on each proof gallon, or wine gallon when below 
 proof, and a proportionate tax at a like rate on all frac- 
 tional parts of such proof or wine gallon: Provided, That 
 in computing the tax on any package of spirits all frac 
 tional parts of a gallon, less than one-tenth, shall be 
 excluded. ****** 
 
 Internal Revenue. 
 
 Sections 49 to 69, inclusive, relate solely to Internal 
 Revenue. 
 
 Amendment to Act of June 20, 1876, relating: to 
 Custom-house bond?. 
 
 Sec. 70. That the Act of June twentieth, eighteen hun- 
 dred and seventy-six (Nineteenth United States Statutes, 
 page sixty), be amended by inserting after the words 
 " imported into the United States by such firm or partner- 
 ship " the following: "Or for any other purpose con- 
 nected with the general transaction of business at anj- 
 custom-house." 
 
 See notes to Act June 26, 1876, stipra. 
 
 Repeal of Section 3 of the Act of October 1, 1890. 
 
 Sec. 71. That section three of an Act approved October 
 first, eighteen hundred and ninety, entitled " An Act to 
 reduce the revenue and equalize duties on imports, and for 
 other purposes,'^ is hereby repealed; but nothing herein 
 contained shall be held to abrogate, or in any way affect 
 such reciprocal commercial arrangements as have been 
 heretofore made and now exist between the United States 
 and foreign countries, except where such arrangements 
 are inconsistent with the provisions of this Act. 
 
TARIFF ACT OF AUGUST 28, 1894. 305 
 
 Repealing provision— Existing rights, liabilities, 
 &c., not affected. 
 
 Sec. 72. All Acts and parts of Acts inconsistent with 
 the provisions of this Act are hereby repealed, but the 
 repeal of existing laws or modifications thereof embraced 
 in this Act shall not affect any act done, or any right 
 accruing or accrued, or any suit or proceeding had or 
 commenced in any civil cause before the said repeal or 
 modifications; but all rights and liabilities under said 
 laws shall continue and may be enforced in the same 
 manner as if said repeal or modifications had not been 
 made. Any Offenses committed and all penalties or for- 
 feitures or liabilities incurred prior to the passage of this 
 Act under any statute embraced in or changed, modified, 
 or repealed by this Act may be prosecuted or punished in 
 the same manner and with the same effect as if this Act 
 had not been passed. All Acts of limitation, whether 
 applicable to civil causes and proceedings or to the prose- 
 cution of offenses or for the recovery of penalties or for- 
 feitures embraced in or modified, changed, or repealed by 
 this Act shall not be affected thereby; and all suits, pro- 
 ceedings, or prosecutions, whether civil or criminal, for 
 causes arising or acts done or committed prior to the pas- 
 sage of this Act, may be commenced and prosecuted 
 within the same time and with the same effect as if this 
 Act had not been passed: And provided further, That 
 nothing in this Act shall be construed to repeal the pro- 
 visions of section three thousand and fifty-eight of the 
 Revised Statutes as amended by the Act approved Feb- 
 ruary twenty-third, eighteen hundred and eighty-seven, in 
 respect to the abandonment of merchandise to under- 
 writers or the salvors of property, and the ascertainment 
 of duties thereon. 
 
 Trusts, &o., in restraint of import trade declared void. 
 
 Sec. 73. That every combination, conspiracy, trust,, 
 agreement, or contract is hereby declared to be contrary 
 to public policy, illegal, and void, when the same is made 
 by or between two or more persons or corporations either 
 of whom is engaged in importing any article from any 
 foreign country into the United States, and when such 
 combination, conspiracy, trust, agreement, or contract is 
 intended to operate in restraint of lawful trade, or free 
 competition in lawful trade or commerce, or to increase 
 the market price in any part of the United States of any 
 article or articles imported or intended to be imported into 
 the United States, or of any manufacture into which such 
 imported article enters or is intended to enter. Every 
 person who is or shall hereafter be engaged in the im- 
 20 
 
306 TARIFF ACT OF AUGUST 28, 1894. 
 
 portation of goods or any commodity from any foreign 
 country in violation of this section of this Act, or who 
 shall combine or conspire with another to violate the 
 same, is guilty of a misdemeanor, and, on conviction 
 thereof in any court of the United States, such person 
 shall be fined in a sum not less than one hundred dollars 
 and not exceeding five thousand dollars, and shall be 
 further punished by imprisonment, in the discretion of the 
 court, for a term not less than three months nor exceeding 
 twelve months. 
 
 Sec. 74. That the several circuit courts of the United 
 States are hereby invested with jurisdiction to prevent 
 and restrain violations of section seventy-three of this 
 Act; and it shall be the duty of the several district 
 attorneys of the United States, in their respective districts, 
 under the direction of the Attorney-General, to institute 
 proceedings in equity to prevent and restrain such viola- 
 tions. Such proceedings may be by way of petitions set- 
 ting forth the case and praying that such violations shall 
 be enjoined or otherwise prohibited. When the parties 
 complained of shall have been duly notified of such peti- 
 tion the court shall proceed, as soon as may be, to the 
 hearing and determination of the case; and pending such 
 petition and before final decree, the court may at any 
 time make such temporary restraining order or prohibition 
 as shall be deemed just in the premises. 
 
 Sec. 75. That whenever it shall appear to the court 
 before which any proceeding under the seventy-fourth 
 section of this Act may be pending, that the ends of 
 justice require that other parties should be brought before 
 the court, the court may cause them to be summoned, 
 whether they reside in the district in which the court is 
 held or not; and subpoenas to that end may be vServed in 
 any district by the marshal thereof. 
 
 Sec. 76. That any property owned under any contract 
 or by any combination, or pursuant to any conspiracy 
 (and being the subject thereof) mentioned in section 
 seventy-three of this Act, and being in the course of trans- 
 portation from one State to another, or to or from a Terri- 
 tory, or the District of Columbia, shall be forfeited to the 
 United States, and may be seized and condemned by like 
 proceedings as those provided by law for the forfeiture, 
 seizure, and condemnation of property imported into the 
 United States contrary to law. 
 
 Sec. 77. That any person who shall be injured in his 
 busintss or property by any other person or corporation by 
 reason of anything forbidden or declared to be unlawful 
 by this Act may sue therefor in any circuit court of the 
 
ACT OF FEBRUARY 11, 1895. 307 
 
 United States in the district in which the defendant resides 
 or is found, without respect to the amount in controversy, 
 and shall recover threefold the damages by him sustained, 
 and the cost of suit, including a reasonable attorney's fee. 
 
 Received by the President August 15, 1894. 
 
 [Note by the Department of State. — The foregoing act 
 having been presented to the President of the United 
 States for his approval, and not having been returned by 
 him to the house of Congress in which it originated within 
 the time prescribed by the Constitution of the United 
 States, has become a law without his approval.] 
 
 ACT OF DECEMBER 15, 1894. 
 
 An Act to enable the Secretary of -the Treasury to remit or 
 mitigate fines, penalties, and forfeitures. 
 
 The act amends Section 5294 of the Revised Statutes, 
 supra, which see, as amended. 
 
 ACT OF FEBRUARY 11, 1895. 
 
 An Act changing the name of Georgetown, in the District of 
 Columbia, and for other purposes. 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled, 
 That from and after the passage of this act all that part 
 of the District of Columbia embraced within the bounds 
 and now constituting the city of Georgetown, as referred 
 to in said acts of February twenty- first, eighteen hundred 
 and seventy-one, and June twentieth, eighteen hundred 
 and seventy-four, shall no longer be known by the name 
 and title in law of the city of Georgetown, but the same 
 shall be known as and shall constitute a part of the city of 
 Washington, the Federal Capital; and all general laws, 
 ordinances, and regulations of the city of Washington be, 
 and the same are hereby, extended and made applicable 
 to that part of the District of Columbia formerly known as 
 the city of Georgetown; and all general laws, regulations, 
 and ordinances of the city of Georgetown be, and the 
 same are hereby, repealed; that the title and existence of 
 
308 ACT OF JANUARY 8, 1895. 
 
 said Georgetown as a separate and independent city by 
 law is hereby abolished, and that the Commissioners of the 
 District of Columbia be, and they are hereby, directed to 
 cause the nomenclature of the streets and avenues of 
 Georgetown to conform to those of Washington so far as 
 practicable. And the said Commissioners are also directed 
 to have the squares in Georgetown renumbered, so that no 
 square shall hereafter bear a like number to any square in 
 the city of Washington: Provided, That nothing in this 
 Act shall operate to affect or repeal existing law making 
 Georgetown a port of entry, except as to its name. 
 
 ACT OF JANUARY 8, 1895. 
 
 An Act to exempt the articles of foreign exhibitors at the Port- 
 land Universal Exposition, at Portland, Oregon, from the pay- 
 ment of duties. 
 
 Whereas there will be held in the city of Portland, and 
 county of Multnomah, State of Oregon, from and after 
 December first, eighteen hundred and ninety-four, an ex- 
 position to be known as the Portland Universal Exposition, 
 in which foreign nations and foreign exhibitors have been 
 invited and have agreed to participate: Therefore 
 
 Be it enacted by the Senate and House of Representatives 
 of the United States of America in Congress assembled. 
 That all articles which shall be imported from foreign 
 countries for the sole purpose of exhibition at said exposi- 
 tion, upon which there shall be a tariff or customs duty, 
 shall be admitted free of payment of duty, customs tees, 
 or charges, under such regulations as the Secretary of the 
 Treasury shall prescribe; and all articles which have been 
 imported from foreign countries and which have been on 
 exhibition at the World's Columbian Exposition at Chicago, 
 or which have been on exhibition at the California Mid- 
 winter International Exposition, or at the Interstate F'air 
 at Tacoma, Washington, upon which there is a tariff or 
 customs duty and which have been heretofore admitted 
 free of the payment of duty, customs fees, or charges, 
 may, under regulations prescribed by the Secretary of the 
 Treasury, be transferred to the city of Portland, in the 
 State of Oregon, for the sole purpose of exhibition at said 
 exposition. 
 
 Sec. 2. That it shall be lawful at any time during siich 
 exposition to sell for delivery at the close of the exposition 
 
RESOLUTION OF MARCH 1, 1895. 309 
 
 any of the goods or property imported for, and actually on 
 exhibition in the exposition buildings or on its grounds, 
 subject to such regulations for the security of the revenue 
 and for the collection of import duties as the Secretary of the 
 Treasury shall prescribe: Provided, That all such articles 
 when sold or withdrawn for consumption in the United 
 States shall be subject to the duty, if any, imposed upon 
 such articles by the revenue laws in force at the date of 
 sale; and all penalties prescribed by law shall be enforced 
 and applied against such articles and against the persons 
 who may be guilty of any illegal sale or withdrawal thereof. 
 
 Sec. 3. That all of the provisions of public resolution 
 numbered thirty, entitled "Joint Resolution authorizing 
 foreign exhibitors at the World's Columbian Exposition 
 to bring to this country foreign laborers from their re- 
 spective countries for the purpose of preparing for and 
 making their exhibits," approved August fifth, eighteen 
 hundred and ninety-two, are hereby extended to and made 
 applicable to said Portland Universal Exposition to the 
 same extent as if said exposition was therein specifically 
 named. 
 
 JOINT RESOLUTION OF MARCH 1, 1895. 
 
 Joint Resolution in reference to the free zone along the northern 
 frontier of Mexico and adjacent to the United States, 
 
 Resolved by the Senate and House of Representatives 
 of the United States of America in Congress assembled^ 
 That the Secretary of the Treasury be, and is hereby, 
 authorized and directed to suspend the operation of section 
 three thousand and five of the Revised Statutes, in so far 
 as the same permits goods, wares, and merchandise to be 
 transported in bond through the United States into the 
 free zone of Mexico, so long as the Mexican free-zone law 
 exists: Provided^ That nothing herein contained shall be 
 construed so as to prevent the transportation of merchan- 
 dise in bond to be delivered at points in the territory of 
 Mexico beyond the limits of said free zone. 
 
 This resolution does not interfere with warehousing or transpor- 
 tation of merchandise with examination and withdrawals for ex- 
 portation to any part of Mexico. It simply repeals transit privilege 
 for goods to free zone. (T. D. 15760). Sections 3002, 3003 and 3004 
 Revised Statutes, supra, now govern the exportation of goods in 
 bond to Mexico (T. D. 15771, 15792). 
 
ACT OF MARCH 2, 1895. 
 
 An Act to amend forty-nine hundred and sixty-five (chapter 
 three) title sixty, of the Revised Statutes of the United States, 
 relating to Copyrights. 
 
 The act amends Section 4965 of the Revised Statutes, 
 supra, which see, as amended. 
 
 ACT OF MARCH 2, 1895. 
 
 An Act making appropriations for the Department of Agriculture 
 for the fiscal year ending June thirtieth, eighteen hundred and 
 ninety-six. 
 
 Inspection of Cattle and Meats for Exportation. 
 
 Sec. I. * * * * Provided That Section two of the 
 Act entitled "An Act to provide for the inspection of live 
 cattle, hogs, and the carcasses and products thereof which 
 are the subject of interstate commerce, and for other pur- 
 poses," approved March third, eighteen hundred and 
 ninety-one, be amended to read as follows: 
 
 Sec 2. That the Secretary of Agriculture shall also 
 cause to be made a careful inspection of all live cattle, 
 the meat of which, fresh, salted, canned, corned, packed, 
 cured, or otherwise prepared, is intended for exportation 
 to any foreign country, at such times and places, and in 
 such manner as he may think proper, with a view to ascer- 
 tain whether said cattle are free from disease, and their 
 meat sound and wholesome, and may appoint inspectors 
 who shall be authorized to give an ofiScial certificate clearly 
 stating the condition in which such cattle and meat are 
 found, and no clearance shall begiven to any vessel having 
 on board any fresh, salted, canned, corned, or packed beef 
 being the meat of cattle killed after the passage of this 
 Act for exportation to and sale in a foreign country from 
 any port in the United States until the owner or shipper 
 shall obtain from an inspector appointed under the pro- 
 visions of this Act a certificate that said cattle were free 
 from disease and that their meat is sound and wholesome. 
 {See Section i, Act August 30, 1890, and Act March 3, 189 r , 
 supra) 
 
 310 
 
RULES FOR THE CLASSIFICATION OF 
 MERCHANDISE. 
 
 CLASSIFICATION UNDER SEC. 3, ACT AUGUST 28, 1894. 
 
 Rule 1.— Text of Section 3 311 
 
 ' ' 2. — What constitutes a manufacture 312 
 
 " 3. — Examples of manufactured and unmanufactured 314 
 
 CLASSIFICATION UNDER SEC. 4, ACT AUGUST 28, 1894. 
 
 4.— Text of Section 4 315 
 
 " 5 — Classification by similitude 315 
 
 " 6. — Classification by "component material of chief 
 
 value" 316 
 
 " 7. — Priority of provisions of Section 4 319 
 
 GENERAL RULES FOR CLASSIFICATION. 
 
 " 8. — Interpretation of revenue statutes 319 
 
 " 9. — Department decisions 321 
 
 " 10, — Board of General Appraisers' decisions 321 
 
 * ' 11. — Acts in pari materia 321 
 
 ' ' 12. — Rule of noscitur a sociis 321 
 
 " 13. — Conflicting provisions in statutes 321 
 
 " 14. — The Collector to classify the merchandise 321 
 
 " 15. — Classification determined as of date of the Act 322 
 
 " 16. — Classification by commercial designation 322 
 
 " 17. — Classification by predominant use 324 
 
 ' ' 18. — Classification of entireties — segregation of. 324 
 
 " 19. — Classification of goods intentionally made to con- 
 form to lower duty 325 
 
 " 20. — Specific designation prevails over general terms 326 
 
 " 21. — The phrase "not otherwise provided for" 327 
 
 " 22. — The phrase " of similar description " 327 
 
 " 23.— The word "articles" 327 
 
 Olassification under Sec. 3, Act Aug. 28, 1894. 
 (1) Text of Section 3. 
 
 "That there shall be levied, collected, and paid on the 
 importation of all raw or unmanufactured articles, not 
 enumerated or provided for in this Act, a duty of ten 
 per centum ad valorem; and on all articles manufac- 
 
 311 
 
312 RULES FOR CLASSIFICATION. 
 
 tured, in whole or in part, not provided for in this Act, 
 a duty of twenty per centum ad valorem." 
 
 (2) What constitutes a manufacture. To constitute a 
 manufacture there must be a transformation; mere labor 
 bestowed upon an article, either by hand or by mechanism, 
 does not make the article necessarily a manufactured 
 article, within the meaning of that term as used in the 
 tariff laws, unless it has progressed so far that a tians- 
 formation ensues, and the article becomes commercial!}" 
 known as another and a different article from that in which 
 it began its existence, and having a distinctive name, 
 character or use, capable of being used, and designed to 
 be used in ordinary life. (Hartranft vs. Wiegman, 121 
 U. S., 609, cited in G. A. 63; Seeberger vs. Castro, 153 
 U. S., 34, cited in T. D. 14913, applied in Ehrhardt vs. 
 Hahn, C. C. A., 55 Fed. Rep., 273; G. A. 63, 446, 1447, 
 i5i8» 2343, 2427, 2461, 2509, 2523, 2528, 2590, 2785, 2788, 
 2793, 2802.) 
 
 In the case of Seeberger vs. Castro, supra (decided 
 April 16, 1894), the court collated leading cases de- 
 fining *' manufactures,'^ and announced the following 
 rules as a test whether an article is a manufacture: 
 *'A manufacture may be defined as the process of 
 making anything by art or of reducing materials into 
 a form fit for use by the hand or by machinerj^; and it 
 seems to imply a proceeding ivlierein the object or i?iten- 
 tion of the process is to porduce the article in question. 
 The residuum or refuse of various kinds of manufactories 
 is more or less valuable for certain purposes, and may be. 
 and often is, the subject of sale; but it is not expected 
 that the skill and attention of the manufacturer are to be 
 devoted to the quality of the refuse materials. This is not 
 the object of the process, and its quality is wholly sub- 
 ordinated and disregarded when attention to it would inter- 
 fere with the most profitable mode or material to be used 
 in the process which is the main object of the manufac- 
 ture.'' 
 
 These "tests" were applied in the case last cited to 
 certain tobacco scraps, the clippings from the ends of 
 ci'gars, and pieces broken from the tobacco in process of 
 manufacturing cigars, and not fit for any use in the condi- 
 tion imported, but intended to be converted into cigarettes 
 and smoking tobacco, and the article was held to be an 
 unmanufactured 2S\aq\^, and that to speak of it as ^'partly 
 manufactured'' and deduce a contention therefrom, was 
 simply to assume the quCvStion at issue. (Seeberger vs. 
 Castro, supra.) 
 
 In the case of Sheldon vs. U. S. (55 Fed. Rep., 818, 
 decided February 11, 1893) the Circuit Court of Appeals 
 
RULES FOR CLASSIFICATION. 313 
 
 held that certain tobacco scraps similar in description and 
 the use to which they were applied, to those passed upon 
 in Seeberger vs. Castro, supra, were classed as "tobacco 
 manufactured '' under paragraph 244 of the Act of October 
 T, 1890, for ''Tobacco manufactured, of all descriptions." 
 
 In the case of The Standard Varnish Works vs. U. S. 
 (59 Fed. Rep., 456, decided January 12, 1894, cited in G. 
 A. 2590) the Circuit Court of Appeals passed upon certain 
 candle tar, a residuum or by-product in the manufacture 
 of candles, which was held to be a manufactured article. 
 The Court said: "The article is commercially known by 
 various names * * * and is used in the arts. It is 
 not in itself a raw material; it is not found in nature; and 
 although something left over in the manufacture of candles 
 it is no longer either the tallow, or the animal greases or 
 the palm oil which were subjected to a manufacturing pro- 
 cess in order to obtain the stearine for candles. It has 
 been transformed by that very process. It has become 
 something different from what it was before, in character, 
 in substance, in name, and use. It is chemically a new 
 body, a new creation, entirely distinct from what existed 
 before, and as it has become such by a process of manu- 
 facture, it is a manufactured article. The process of dis- 
 tillation * * * is apparently not undertaken with the 
 intention thereby to obtain this new article. The process 
 has thus resulted in these new products neither of which 
 existed. "" 
 
 The Board of General Appraisers have followed the rule 
 enunciated in The Standard Varnish Works vs. U. S., 
 supra, in the following cases: — 
 
 Certain Hydrated oxide of iron, a by-product used for 
 the purpose of purifying gas, was held a manufactured 
 article (G. A. 2590). 
 
 Certain Bitumen, a residuum from the distillation of 
 petroleum, held a manufactured article (G. A. 2788). 
 
 Certain Ammoniac al gas liquor, one of the resulting 
 products produced in the destructive distillation of coal 
 in the manufacture of illuminating gas. The liquor being 
 afterwards subjected to a process of purification and con- 
 centration, held to be a manufactured article. In this case 
 the Board said : " If we were to hold this liquor to be a non- 
 enumerated unmanufactured article, there would be no 
 logical escape from the conclusion that the fractional dis- 
 tillates of coal tar, of which there are many, are also non- 
 enumerated unmanufactured articles; while this liquor is 
 not the principal object of the distillation of coal, in this 
 case it is a valuable product. * * * It is immaterial 
 whether the article is a by-product of the main product 
 sought after in the distillation of coal. It is an article 
 
314 RULES FOR CLASSIFICATION. 
 
 entirely distinct from coal, and has become such by a pro- 
 cess of manufacture, the same as candle tar,'' (G. A. 2893.) 
 In the case of Murphy vs. Arnson (96 U. S., 134) it was 
 said, "that, 'Manufactures of metals' obviously refers to 
 manufactured articles in which metals form a component 
 part. When we speak of manufactures of wood, of leather, 
 or of iron, we refer to articles that have those substances 
 especially for their component parts, and to articles in 
 which they have lost their form entirely, and have become 
 the chemical ingredients of new forms. The fact that the 
 identity of the original article or articles is lost, and that 
 a new form or a new character is assumed, is not material 
 in determining whether, within the popular idea, as em- 
 bodied in the customs acts, the article in question is a 
 manufacture from its original elements." 
 
 (3) Examples of manufactured and unmanufactured articles. 
 
 Manufactured: So-called condensed ''weiss bier" (T. 
 D. 8876); So-called carbon blocks or plates for electric 
 batteries (T. D. 8777); Plumbago stove polish (T. D. 
 6403); Stearine or candle tar (G. A. 2431); So-called 
 starch waste used as sizing or glue (T. D. 6949); Roasted 
 corn (T. D. 7071); Quillpens (T. D. 10394); Antimony 
 ore, ground (G. A. 1910); A20 benzole, dye color (T. D. 
 5593); Bass, manufactured (G A. 1510); Bean sticks (G. 
 A. 2376); Feather beds (G. A. 11 69); Biscuits, cakes, and 
 crackers (T. D. 14469, G. A. 2989); Bran and mill feed 
 (T. D. 4235); Buckwheat flour (T. D. 6156); Cherries in 
 brandy (G. A. 2864); Chesnut flour (G. A. 722); Cotton 
 seed meal (G. A. 2977); Extract of juniper berries (G. A. 
 2453); Imitation of Farina (T. D. 4443); Fish wax (T. D. 
 6263); Fruit juice, non-alcoholic (G. A. 2078, 2453); Grass 
 and flowers, dyed (G. A. 977, 2109. 2562); Maple syrup 
 (G A. 828); Plum pudding (T. D. 8533); Horn pith 
 sizing (G. A. 349); Rosin, in blocks, prepared for violins 
 (G. A. April 30, 1895); Quill tooth picks (G. A. 384); Talc, 
 ground (G. A. 1196); Wafers or crackers, edible (G. A. 
 2989); Yam flour (G. A. 2700). 
 
 Raw or unmanufactured : Ant eggs baked to destroy 
 life to make bird food (T. D. 4157); Elastican, a vegetable 
 exudation, concentrated (T. D. 4807); Deer carcasses (T. 
 D. 2325); Raspberry vinegar (G. A. 161 6); Ammoniacal 
 gas liquor (G. A. 2893); Species of quartz, cut, ground and 
 polished (G. A. 2939); Oxygen gas (T. D. 10159); Fresh 
 fish (T. D. 15479); Frogs, not alive. (T. D. 10270); Yeal 
 (T. D. 13409); Venison (T. D. 2325, 7202); Saw dust (T. 
 D. 4889); Tiger's claws (T. D. 9635). 
 
RULES I^OR CLASSIFICATION. 315 
 
 Classification under Sec. 4, Act Aug. 28, 1894. 
 (4) Text of Section 4. 
 
 First provision — Classification of a n on- enumerated article by 
 similitude to any one article enumerated. 
 "That each and every imported article, not enumerated 
 in this Act, which is similar, either in material, quality, 
 texture, or the use to which it may be applied, to any 
 article enumerated in this Act as chargeable with duty 
 shall pay the same rate of duty which is levied on the 
 enumerated article which it most resembles in any of 
 the particulars before mentioned;" 
 
 Second provision — Classification of a 7ion-enumcrated article 
 by similitude to tzvo or more articles enumerated. 
 "And if any non-enumerated article equally resembles 
 two or more enumerated articles on which different rates 
 of duty are chargeable there shall be levied on such 
 non-enumerated article the same rate of duty as is charge- 
 able on the article which it resembles paying the highest 
 rate of duty;" 
 
 Third provision — Classification by component material of 
 chief value, 
 "and on articles not enumerated, manufactured of two 
 or more materials, the duty shall be assessed at the 
 highest rate at which the same would be chargeable if 
 composed wholly of the component material thereof of 
 chief value;" 
 
 Fourth provision — Meaning of ' ' component material of chief 
 value, ' ' 
 "and the words " component material of chief value," 
 wherever used in this Act, shall be held to mean that 
 component material which shall exceed in value any 
 other single component material of the article; and the 
 value of each component material shall be determined 
 by the ascertained value of such material in its condition 
 as found in the article." 
 
 Fifth provision — 
 
 "If two or more rates of duty shall be applicable to 
 any imported article it shall pay duty at the highest of 
 such rates." 
 
 (5) Classification by similitude. If an article is found not 
 enumerated, the first inquiry is whether it bears a similitude 
 to an enumerated article as chargeable with duty, either 
 in material, quality, texture, or the use to which it may be 
 applied, if it does, and the similitude is substantial, it is to 
 
316 RULES FOR CLASSIFICATION. 
 
 be deemed the same and classified accordingly (Arthur vs. 
 Fox, io8 U. S., 125). 
 
 The similarity required is a similarity in product, in 
 adaptation to uses, and in uses, even though it may be 
 classed as different articles. The statute does not con- 
 template that the goods shall be in all respects the same. 
 It is intended to embrace goods like, but not identicle with 
 other goods (Greenleaf vs. Goodrich, loi U. S., 283). 
 
 (6) Classiflcalioii by "component material of chief yaliie." 
 
 To place articles among those designated as enumerated it 
 is not necessary that they should be specifically mentioned. 
 It is sufficient if they are designated in the law in any way 
 to distinguish them from other articles. (Arthur vs. But- 
 terfield, 125 U. S., 77, afiirmed in Junge vs. Hedden, 146 
 U. S., 238.) 
 
 Where articles are provided for in the tariff act accord- 
 ing to component materials such articles are enumerated 
 (G. A. 1392).^ 
 
 The following words have been held to sufficiently desig- 
 nate articles to render them enumerated, and exclude them 
 from classification under the similitude clause of this sec- 
 tion as defined in Rule 5, supra: " Manufactures of which 
 steel is a component part," (Arthur vs. Butterfield, supra); 
 "All manufactures of wool of every description made 
 wholly or in part of woor^; "All goods made of silk, or 
 of which silk is the component material of chief value" 
 (Hartranft vs. Meyer, 135 U. S., 237); "Composed wholly 
 or in part of worsted" (Seeberger vs. Cahn, 137 U. S., 
 95); "Manufactures of paper, or of which paper is a com- 
 ponent material" (Liebenroth vs. Robertson, 144 U. S., 
 35); "Manufactures composed wholly of cotton," or even 
 "Manufactures of cotton,^' (Mason vs. Robertson, 144 U. 
 S., 40); "All chemical compounds and salts by whatever 
 name known" (Junge vs. Hedden, 146 U. S., 238). 
 
 By the act of March 3, 1883, Section 2499 of the Re- 
 vised Statutes, was changed in regard to "articles manu- 
 factured from two or more materials," a change by which, 
 instead of making the duty depend on the highest rate at 
 which any component part is chargeable, it is made to 
 depend on the highest rate at which the '^ compone^it 
 material of chief value'' is chargeable; and although Sec- 
 tion 2499 refers, at least in its main provision, solely to 
 non-enumerated articles, yet the change made shows the 
 intent of Congress in reference to goods enumerated 
 (Hartranft vs. Meyer, 135 U. S., 237, affirmed in Lieben- 
 roth vs. Robertson, 144 U. S., 35), and the change made 
 has been re-enacted in the Act of 1890 and in the present 
 Act of 1894. 
 
 In the case of Hartranft vs. Meyer, supra, effect was 
 given to the charge made in Section 2499, Revised Statutes, 
 
RULES FOR CLASSIFICATION. 317 
 
 by the Act of 1883. The question in that case was whether 
 certain cloth composed partly of silk, partly of cotton and 
 partly of wool, silk being: the ''component jnaterial of chief 
 value,'' should be classified under the provision for, "all 
 manufactures of wool of every description, made wholly 
 or in part of wool, not vSpecially enumerated or provided 
 for in this act," or be classed as ''goods, wares, and mer- 
 chandise not specially enumerated or provided for in this 
 Act, made of silk, or of which silk is the component of 
 chief value. '^ It was held, that as the words, "not 
 specially enumerated or provided for/' are found in each 
 provision, the case came under the rule in Solomon vs. 
 Arthur (102 U. S., 208), and neither description was abso- 
 lute or exclusive, but the goods came under the descrip- 
 tion or enumeration of either provision, that either would 
 be sufficient in the absence of the other; that the language, 
 "made wholly or in part of wool," was more general in 
 its character, reaching to all manufactured articles of which 
 any portion is wool; while the language, '*made of silk, 
 or of which silk is the "component material of chief 
 value," was narrower and more limited^ and the article 
 should be classified under the latter provision for silk, 
 which was the "component material of chief value." ^ 
 
 In the case of Liebenroth vs. Robertson, supra, the 
 question was whether photographic albums made of paper, 
 leather and metal, paper being the "component material of 
 chief value," should be classified as '^manfactures and 
 articles of leather or of which leather shall be a component 
 part," or as "manufactures of paper or of which paper is 
 the 'component material of chief value, not specially enu- 
 merated or provided for.' " It was held, that the article 
 was assessable with equal propriety under the one clause 
 or the other; the rule in Hartranft vs. Meyer was 
 applied and the article cla'^sified under the latter pro- 
 vision, as "a manufacture of paper or of which paper 
 is the 'component material of chief value." " 
 
 In the case of United States vs. Manassee (56 Fed Rep. 
 828) the Circuit Court of Appeals followed the rule in 
 Liebenroth vs. Robertson, supra. 
 
 In the case of Bister et. al. vs. United States (59 Fed. 
 Rep., 452) the Circuit Court of Appeals distinguished the 
 case of Hartranft vs. Meyer, supra. The question there 
 was whether certain "gloria cloth,'' which is similar in 
 description and character to women's and children's dress 
 goods, and composed of silk and worsted, silk being the 
 "component material of chief value," should be classified 
 as a "manufacture of silk or of which silk is the compo- 
 nent material of chief value, not specially enumerated or 
 provided for" or should be classified as "women's and 
 children's dress goods * * * and goods of similar 
 
318 RULES FOR CLASSIFICATION. 
 
 description and character, composed wholly or in part of 
 wool, worsted * * * not specially provided for/' It 
 was HELD, that the latter was a more specific description, 
 that when the two provisions are read together the former 
 is interpreted as including all manufactures of which silk 
 is the component material of chief value, except those 
 similar to women's and children's dress goods, and the 
 article was classified under the first provision as '^women's 
 and children's dress goods * * * and goods of similar 
 description and character," as a narrower term of enumer- 
 ation. The Court said ''It seems hardly debatable that if 
 one provision of a tariff Act should prescribe a duty on 
 wearing apparel, and another on all manufactures of which 
 silk is a material of chief value, the former would supply 
 the proper classification for an article of wearing apparel 
 made of silk. The case falls within the general rule that, 
 a specific name or description prevails over a general term 
 although it embraces it broadly. "The general must give 
 way to the particular." 
 
 In Boyd's Case (55 Fed. Rep., 599) the same Court held 
 that the term ''articles of wearing apparel" was a more 
 specific enumeration than "articles made wholly or in part 
 of lace." 
 
 The Board of General Appraisers (G. A. 2847) followed 
 the rules laid down in Bister vs. U. S., supra, and Robert- 
 son vs. Glendennings (132 U. S., 158). The question be- 
 fore the Board was, whether certain shawls composed partly 
 of wool and partly of cotton, the cotton being the "com- 
 ponent material of chief value" and commercially known 
 as "^woolr7i shawls'' should be classified as "woolen or 
 worsted shawls made in part of wool or worsted ' not 
 specially provided for," or should be classified as "wear- 
 ing apparel composed of cotton, or of which cotton is the 
 component material of chief value," and the article was 
 classified under the former provision as "woolen or worsted 
 shawls * * *" as the narrower and more specific desig- 
 nation, the word "shawls" being denominative and not 
 merely descriptive, and therefore must prevail over the 
 mere general descriptive term "wearing apparel of which 
 cotton is the component material of chief value." 
 
 In the case of Seeberger vs. Schlesinger (152 U. S., 
 581, affirming Arthur vs. Susfield, 96 U. S., 128), the ques- 
 tion was whether certain shell covered opera glasses, com- 
 posed of shelU metal and glass, shell being the ^'component 
 material of chief value," should be classified under the 
 provision for "shells, whole or parts of, manufactured," or 
 be classified as "manufactures, articles, or wares, com- 
 posed wholly, or in part of metal," and it was held, that 
 the article could not properly be included within the first 
 phrase at all, as the clause was obviously intended to 
 
RULES FOR CLASSIFICATION. 319 
 
 apply to articles made entirely, or nearly so, of shell, and 
 not to articles of which shell was a mere component, 
 though perhaps the most valuable part, that in view of the 
 fact, while metal is not the '^component material of chief 
 value," it is a substantial part of the finished glasses and 
 the framework upon which the lenses and shell are 
 mounted, the article should not be classified as articles 
 manufactured of two or more materials under Section 4, 
 but should be classified as a manufacture of metal. The 
 Court said: ''We do not wish to be understood as holding 
 that, if the metal be a mere incident or an immaterial part 
 of the completed article, as, for instance, the screws or 
 knobs upon an article of household furniture, or the but- 
 tons upon an article of clothing, such articles should be 
 classified as manufactures in part of metal, but where, as 
 in this case, they form a necessary and substantial part of 
 the article, we think this clause should determine their 
 classification. Particularly is this so in view of the fact 
 that opera glasses are frequently made of glass and metal 
 alone, or with an outer covering of leather, which would 
 form an inconsiderable part of the total expense. ''^ 
 
 The value of a component material is determined, as 
 provided in the statute, by its value as found in the article. 
 For example, certain jewelry cases made of wood, cov- 
 ered with silk and cotton velvet, and lined with satin, were 
 classified as ' ' manufactures of which wood is the com- 
 ponent material of chief value'' (G. A. 2313). 
 
 (7) Priority of the provisions of this section. In the 
 
 classification of articles this section has priority in order 
 of application over Section 3, supra, and the conditions 
 named in this Section must be exhausted before resort 
 can be had to Section 3. (G. A. 417, 1152 ) 
 
 General Enles for Olassification. 
 
 (8) Interpretation of Revenue Statutes. It is a general 
 rule, in the interpretation of all statutes fixing duties on 
 imports, pot to extend their provisions by implication be- 
 yond the clear import of the language used, or to enlarge 
 their operation so as to embrace matters not specially 
 pointed out, although standing upon a close analogy. In 
 every case, therefore, of doubt, such statutes are construed 
 most strongly against the government, and in favor of the 
 citizen or importer. This is the uniform doctrine of the 
 authorities. (Hartranft vs. Weigmann, 121 U. S. 615, 
 followed in U. S. vs. Davis, C C A , 54 Fed Rep. 147 ; 
 Rice vs. U. S., C. C. A , 53 Fed. Rep., 910 ; Henderson 
 vs. U. S., C. C. A., 66 Fed. Rep., 55 ) 
 
 The statute should be interpreted according to gram- 
 
320 RULES FOR CLASSIFICATION. 
 
 matical sense of the words in which the statute is expressed. 
 Whenever the intention of the legislature can be dis- 
 covered from the words employed, in view of the subject 
 matter and the surrounding circumstances, it ought to pre- 
 vail, unless it lead to absurd and irrational conclusions. 
 The Court cannot change or add words unless the reason 
 for so doing is very cogent. It cannot substitute for the 
 clear expressions which Congress has actually used, other 
 expressions, which the Court think Congress ought to have 
 used (Kohlsaat vs. Murphy, 96 U. S , 160 ; Rice vs. U. S., 
 C. C. of Appeals, 53 Fed. Rep., 910 ; In re Downing, C. 
 C. of Appeals, 56 Fed. Rep., 474, G. A. 2999) or as said 
 by the Court in Merritt vs. Welsh (104 U. S., 694) "it is 
 better to submit to a temporary inconvenience than to set 
 the laws all afloat by laying down a canon of construction 
 which leaves the plain words and seeks to spell, or guess 
 at, the supposed intent of the legislature, contrary or 
 supplementary to that which is clearly embodied in the 
 words it has used. If experience shows that Congress 
 acted under a mistaken impression, that does not authorize 
 the Treasury Department, or the Courts, to take the part 
 of legislative guardians, and, by construction to make new 
 laws which they imagine Congress would have made had it 
 been properly informed." 
 
 *'The adjudication in the case of Church vs. U. S. (143 
 U. S., 457) is frequently cited where the effort is to induce 
 the Court to legislate, and substitute its own notions of 
 what the law should be. We do not understand, however, 
 that it sanctions any new rules of statutory interpretation" 
 (In re Downing, supra). 
 
 "The rule of construction should be, as far as is practica- 
 ble, uniform and not easily disturbed by exceptions, and 
 where a construction makes apparent a lack of symmetry 
 in rates of duty, the Courts cannot attempt to adjust into 
 symmetry the various provisions of a statute which must 
 include many details, by creating exceptions to a well- 
 settled, and, on the whole, satisfactory rule of interpreta- 
 tion" (In re Clafflin & Co., C. C A., 52 Fed. Rep , 121). 
 
 Titles to schedules of the tariff acts are intended merely 
 as general suggestions, as to the character of the articles 
 included therein, and not as technically accurate defini- 
 tions of them (Hollander vs. Magone, 149 U. S., 586). 
 
 Punctuations are of no controlling importance in the con- 
 struction of a provision of a statute (G. A. 325, 806, citing 
 Hammock vs. Loan Co., 105 U. S., 77. See In re Schil- 
 ling, C. C. A., 53 Fed. Rep., m). 
 
 Repeal by implication. The settled rule is, that the 
 former statute must be construed to be repealed only so 
 far as it is repugnant to or irreconcileable with the later 
 one, or where the new law is intended as a revision of 
 
RULES FOR CLASSIEICATIOK. 32l 
 
 the whole subject under legislative consideration, and con- 
 sequently as a substitute for the old law previously ex- 
 isting. And especially is the rule applied with great strict- 
 ness to our system of revenue laws, the provisions of 
 which are known to be very complicated. Unless the re 
 pugnancy between two revenue statutes is clear and posi- 
 tive, so as to leave no doubt as to the intent of the law 
 maker to alter or repeal previous legislation, both laws 
 will be upheld by the Courts (U. S. vs. sixty-seven pack- 
 ages of merchandise, 17 How., 85, cited in G. A. 49; U.S. 
 vs. Clafiin, 97 U. S., 546, cited in G. A. 420). 
 
 (9) Department Decisions. An unbroken line of Treasury 
 Department rulings, extending over a period of twenty- 
 two years upon the classification of a certain imported 
 article, is such a "long acquiescence" as to be controlling 
 (G. A. 396). 
 
 (10) Board of General Appraisers' Decisions. It is not ad- 
 visable that an existing practic in the classification of an 
 imported article should be changed on account of decisions 
 of the Board of General Appraisers in analogous cases, 
 but such decisions should be applied only to articles iden- 
 tical with those covered thereby, inasmuch as otherwise it 
 would be impracticable to secure a uniform practice at the 
 several ports (T. D. 15098). 
 
 (11) Acts in pari materia are undoubtedly to be construed 
 with reference to each other. If a special meaning were 
 attached to certain words in a prior tariff act, it would be 
 presumed that Congress intended that they should have 
 the same signification when used in a subsequent act in 
 relation to' the same subject matter, but this presumption 
 is not conclusive (Arthur vs. Lahey, 96 U. S., 117; Green- 
 leaf vs. Goodrich, loi U. S., 281; Maddock vs. Magone, 
 152 U. S., 372). 
 
 (12) Rule of noscitur a sociis. Articles grouped together 
 are to be deemed to be of a kindred nature and of kindred 
 materials, unless there is something in the context which 
 repels that inference (Adams vs. Bancroft, 2 Sumn., U. S., 
 384; Beuttell vs. Magone, 157 U. S., 159). 
 
 (13) Conllictin^ provisions in statutes. Where clauses of 
 a statute appear to conflict, any reasonable mode of con- 
 struction should be adopted which will make the provisions 
 harmonious, and give effect to the legislative intention 
 declared in each (G. A. 325.) And where two provisions 
 are directly repugnant, the earliest stands impliedly re- 
 pealed by the latter, and the last prevails (G. A. 325, 
 citing Powers vs. Barney, 5 Blatchf., 202). 
 
 (14) The collector to classify the merchandise. (See also 
 Sections 2910, 291 1, 2912, Revised Statutes, supra,) It 
 
 21 
 
322 RULES FOR CIvASSlFlCATlON. 
 
 is the duty of the collector to classify the merchandise, 
 and while the opinion of the appraiser may be considered, 
 it must not control if contrary to the collector's con- 
 clusions (T. D. 7113), and the decisions of the Board of 
 General Appraisers should not be applied in merely 
 analogous cases, but in those identical with that covered 
 by such decision (T. D. 15098). 
 
 (16) Classification determined as of date of the Act. The 
 
 classification of the goods is to be determined as of the 
 date the Act was passed, and according to the actual 
 character and condition of the article when imported. The 
 use of the article and method of manufacture arising after 
 the passage of an Act, on the purpose for which the article 
 is now imported, or the use to which it will be ultimately 
 put, are not to be considered (Roseman vs. Hedden, 145 
 U.S., 561 ; U.S. vs. Schoolling, 146 U.S., 76 ; Cadwalader 
 vs. Zeh, 151 U. S., 171 ; U. S. vs. Wotton, C. C. A., 53 
 Fed. Rep., 344 ; In re Yon Blankensteyn, C. C, A., 56 Fed. 
 Rep., 474). 
 
 The fact that at the date of the Act, goods of a certain 
 kind had not been manufactured, does not withdraw them 
 from the class to which they belong, when the language of 
 the statute clearly and fairly includes them (Newman vs. 
 Arthur, 109 U. S., 132). 
 
 (16) Classification by Commercial Desij^nation. It is a car- 
 dinal rule of the Supreme Court that, in fixing the classi- 
 fication of goods for the payment of duties, the name or 
 designation of the goods is to be understood in its known 
 commercial sense, and that their denomination in the 
 market when the law was passed will control their classifi- 
 cation without regard to their scientific designation, the 
 material of which they may be made, or the use to which 
 they may be applied (American Net and Twine Co. vs. 
 Worthington, 141 U. S., 471 ; and cases cited, followed in 
 Erhardt vs. Ullman, C. C. A., 51 Fed. Rep., 414 ; Worth- 
 ington vs. Abbott, 124 U. S., 434 ; Robertson vs. Soloman, 
 130 U. S., 412 ; In re Clafflin, C. C. A., 52 Fed, Rep., 123 ; 
 In re Herrman, C. C. A., 56 Fed. Rep., 478 ; In re Down- 
 ing, id. 473). But the scientific designation of an article 
 may in some cases be of value in fixing its proper classifi- 
 cation, but where the popular idea of an article in its 
 actual use in the arts, is diametrically opposed to its scien- 
 tific designation the latter should not prevail (Lut^ vs. 
 Magone, 153 U. S., 105). 
 
 The inquiry is whether, in a commercial sense, the 
 articles were so known, trafficked in, and used, under the 
 denomination, that Congress, in the use of the particular 
 word, should be presumed to have had that designation in 
 mind as covering such articles. Necessarily the commer- 
 cial designation is the result of established usage in com- 
 
RULES FOR CLASSIFICATION. 323 
 
 merce and trade, and such usage must be definite, uniform 
 and general, and not partial or local, or personal, from 
 which it may be inferred that Congress intended to use 
 particular words in a particular sense (Maddock vs. Magone 
 152 U. S., 371 ; Berbecker vs. Robertson, 152 U. S-, 376.) 
 and the commercial meaning is to prevail, unless Congress 
 has clearly manifested a contrary intention, and it is only 
 when no commercial meaning is called for or approved, 
 that the common meaning of the words is to be adopted, 
 (Cadwalader vs. ^eh, 151 U. S., 176, affirmed in Maddock 
 vs. Magone, supra \ Toplitz vs. Hedden, 146 U. S., 252 ; 
 Lutz vs. Magone, 153 U. S., 105; T. D. 14120 ; G. A. 
 2828, 3011,) for legislation may show that Congress did not 
 intend to include a particular article under a name includ- 
 ing it in commerce. The intention of the law maker is 
 the law (De Forest vs. Lawrence, 13 How., 274; Smythe 
 vs. Fiske, 23 Wall., 374)- 
 
 The rule is equally applicable where a term is confined 
 in its meaning not merely to commerce, but to a particular 
 trade, and in such case, also, the presumption is that the 
 term was used in its trade signification For example, 
 "wholly or partly finished furniture," in par. 181, Act 
 August 28, 1894 (Hedden vs. Richard, 149 U. S., 346; 
 Cadwalader vs. Zeh, 151 U. S., 171, 176; T. D. 14906). 
 It applies to the description of the article in our own 
 markets, in our domestic as well as our foreign traffic. 
 But where a foreign name is well known here, and no dif- 
 ferent appellation exists in domestic use, we must presume 
 the legislature used the word in the foreign sense (Two 
 hundred chests of tea, 9 Wheat., U. S., 430; i Sumner, 
 U. S., 163). The designation is a fact to be proved like 
 any other — by evidence. (Seeberger vs. Schlesinger, 152 
 U. S., 585. See also G. A. 2834 and cases cited upon the 
 question of " Judicial notice'' upon matters of common 
 knowledge in trades and manufactures). 
 
 In the case of Robertson vs. Salomon (130 U. S., 412) 
 the Court declared that, " 'Commercial designation' is the 
 first and most important designation to be ascertained in set- 
 tling the meaning and application of the tariff laws." The 
 Circuit Court of Appeals in the case of In re Clafflin (52 
 Fed. Rep., 121), in referring to this declaration, said, 
 ''Very likely, advantage will be attempted to be taken of 
 the breadth of this declaration to endow mere subordinate 
 fanciful commercial names with an undue importance. 
 * * * It must be evident that goods cannot be with- 
 drawn from the operation of a general classification, ac- 
 cording to material, by designating them by particular 
 names, which merely indicate a subdivision of the general 
 class named in the statute."* 
 
 Where goods of a particular kind, which would other- 
 
324 RULES FOR CLASSIFICATION. 
 
 wise be comprehended in a class described by a term 
 having a settled commercial signification, have been de- 
 scribed in the laws by a more specific and long continued 
 designation and subjected to a distinct rate of duty from 
 that imposed upon the class generally, they are taken out 
 of that class and regarded in the light in which it is viewed 
 by these Acts, rather than in trade and commerce, whether 
 there be evidence that it is so known in commerce or not. 
 (De Forest vs. Lawrence, 13 How., U. S., 282; Cadwalader 
 vs. Zeh, 151 U. S., 177). 
 
 Articles specified in the/r^^ list without terms of limita- 
 tion are exempt from duty, irrespective of the condition 
 in which they may be imported, if they retain their com- 
 mercial designation (T. D. 9415; G. A. 1916, 2802). But 
 if a new article is produced by a process of manufacture 
 so as to acquire a different commercial use and name, the 
 right to free entry would, of course, be abrogated (Schriefer 
 vs. Wood, 5 Blatchf., U. S., 215, cited in G. A. 2802). 
 
 (17) Clahsiflcatioii by " predominant use." It is the pre- 
 dominant use to which articles are applied that determines 
 their character for classification (Cadwalader vs. Wanna- 
 maker, 149 U. S., 539; Walker vs. Seeberger, id. 541), 
 and a rate of duty based upon the use of an article is a 
 more specific enumeration than a mere designation of the 
 article, accordingly certain " cedar timber, sawed, used in 
 building wharves," was classified under the provision for 
 '* timber used in building wharves," and not under "all 
 forms of sawed cedar " (G. A. 852). 
 
 (18) Classification of "Entireties." The mere fact that 
 an article is called an *' entirety'' in the invoice is not con- 
 trolling, and will not prevent a separate classification, 
 otherwise assessment of duty would be made to depend 
 upon the manner the goods are entered in the invoice. 
 (United States vs. Schoverling, 146 U. S., 76; In re 
 Crowley, C. C A., 55 Fed. Rep., 283; T. D. 13938, G. A. 
 812, 1569, 1706, 1718, 2477, 2484, 2487, 2524, 2795, 2898.) 
 Where an article and its indispensable parts are invoiced 
 as an entirety (for example, "Orchestrian and Rollers," 
 see G. A. 812), they should be assessed as an entirety (T. 
 D. 14265, G. A. 812, 2008), or where the portions, although 
 invoiced separately, are united with other materials, so as 
 to form a completed article, they are to be classified as a 
 unit or entirety (T. D. 5656, 8973, 10066; G. A. 368, 591, 
 
 711, 3013)- 
 
 Where different portions of commodities, composed of 
 materials liable to separate rates of duty, can be readily 
 separable for the purpose of classification, each portion 
 will be classified according to its characteristics (T. D. 
 
RULES FOR CLASSIFICATION. 325 
 
 3319, with opinion of Attorney-General; 4270, 6122, 8213, 
 8464, 9835, 10608; G. A. 591, 1932, 2388). 
 
 (19) Classification of goods intentionally made to conform 
 to lower duty. 
 
 Articles imported in separate parts, — Where the statute 
 provides for duty on a certain article, but not on parts 
 thereof, and the finished parts of the article are imported 
 separately, they are not dutiable at the rate for the com- 
 pleted article, although the parts are intended exclusively 
 for use in the completed article and were made for that 
 purpose. 
 
 In the case of Robertson vs. Gerdan (132 U. S., 454, 
 cited in T. D. 10573,) the article was pieces of ivory for 
 the keys of pianos and organs, matched to certain octaves, 
 which was held to be dutiable as a manufacture of ivory 
 and not as musical instruments as claimed by importers. 
 
 In the case of United States vs. Schoverling et al. (13 
 Sup. Ct. Rep., 24), the court affirmed the principle enun- 
 ciated in Robertson vs. Gerdan, supra. The articles were 
 gun-stocks imported separately from the gun-barrels, which 
 were imported by another firm under an arrangement with 
 the importer of the stocks, that they should be brought 
 together here so as to make completed guns for sale, and 
 it was held that this did not affect the rate of duty on the 
 gun-stocks as a separate importation, when it did not 
 appear that the stocks had ever formed part of completed 
 guns in Europe. [The Act of August 28, 1894, paragraphs 
 142 and 143, imposes duty on muskets, guns, rifles and 
 pistols, and parts thereof S\ 
 
 Articles specially manufactitred. — There are cases re- 
 ported where the importers had the goods put in a certain 
 condition for importation, with the avowed purpose of 
 getting the goods in at lower rates of duty, and this has 
 been repeatedly held by the Supreme Court, and in a 
 recent case by the Circuit Court of Appeals, to be the 
 exercise of a right on part of the importer to make his 
 goods as he pleases, and as said in Merritt vs. Welsh, /^5/, . 
 "so long as no deception is practiced, so long as the goods 
 are truly invoiced and freely and honestly exposed to the 
 officers of customs for their examination, no fraud is com- 
 mitted, no penalty is incurred." 
 
 In the case of Merritt vs. Welsh (104 U. S., 694) the 
 article was sugar which had been manufactured in dark 
 colors on purpose to evade higher duties, and it was held, 
 that the manufacturer had the right to make his goods as 
 he pleases, and if the duties are affected Congress has the 
 power to provide the remedy. 
 
 In the case of Seeberger vs. Farwell (139 U. S., 608) 
 and in Magone vs. Luckemeyer (id. 612) the article was 
 dress goods composed of wool and cotton, there being from 
 
326 RULES FOR CLASSIFICATION. 
 
 2 to 6 per cent, of cotton, the cotton being put in the goods 
 to secure classification under a provision for lower rate of 
 duty it composed in part of wool, instead of a higher rate 
 if composed wholly of wool, under the Act of 1883, para- 
 graph 365. The admixture of cotton could not be detected 
 by an ordinary examiner, there being no threads or yarns 
 made wholly of cotton or other material than wool, and it 
 cost slightly more to manufacture the goods with such 
 mixture than it would be to make them all of wool, and 
 the article was held to be dutiable as composed "in part 
 of wool," notwithstanding the provision of the Act that, 
 all such goods with selvedges, made wholly or in part of 
 other materials, or with threads of other materials intro- 
 duced for the purpose of changing the classification, should 
 be dutiable at the higher rate of all wool goods. In the 
 articles under consideration the threads which had been 
 introduced were composed partly of cotton and partly of 
 ivool, which the Court found were not threads of ^ 'other 
 materials" (see also the Dissenting opinions in the cases 
 cited). In these cases the Court affirmed the right of 
 importers to conform the goods to a lower rather than a 
 higher rate of duty ; and the fact that they adopted a very 
 technical device to escape the higher rate was immaterial. 
 In the case of In re Blumenthal et al. (51 Fed. Rep., 
 76, Circuit Court, affirmed by the Circuit Court of Appeals 
 without written opinion. See also T. D. I4282), the article 
 was small, round, highly polished disks of mother-of-pearl 
 or shell, in a condition to be used as buttons, except that 
 they were not pierced with holes or shanked through their 
 centres. This article was held not to be dutiable as pearl 
 buttons, but as manufacture of pearl. The Court said: 
 ''Now, although they may stop short of being complete 
 buttons by a very small measure, that circumstance is im- 
 material; and it is also wholly immaterial with what in- 
 tent the process of their manufacture was stopped at that 
 point. The intent of the importer to escape the tariff rate 
 upon pearl buttons by importing them in this stage of 
 manufacture is also immaterial, so long as Congress pro- 
 vided that goods in a particular condition should pay a 
 lower rate of duty than goods in another. It was and is 
 the right of the importer, if he so chooses, to put his 
 goods into such condition for importation here as will 
 enable him to get them in at the lower rate." [The Act 
 of August 28, 1894, paragraph 316, imposes duty on pearl 
 and shell buttons wholly or partially manufacttired.'] 
 
 (20) Specific designation prevails over general terms. (See 
 also Rule 6, supra). It is a well settled rule t\i2it general 
 legislation must give way to special legislation on the same 
 subject, whether the provisions are found in the same 
 
RUI.KS FOR CLASSIFICATION. 327 
 
 statute or in different statutes; and general provisions must 
 be interpreted so as to embrace only cases to which the 
 special provisions are not applicable, although the general 
 provisions may be sufficiently broad to comprehend articles 
 under the special provisions. And the rule applies as well- 
 to statutes reducing duties as to those increasing them. 
 (Morius vs. Arthur, 95 U. S., 144; Arthur vs. Lahey, 96 
 U. S., 112; Arthur vs. Rheims, 96 U. S., 143; Robertson 
 vs. Glendenning, 132 U. S., 158; American Net and Twine 
 Co. vs. Worthington, 141 U. S., 468; Anold vs. U. S , 147 
 U. S,, 497; Magone vs. King, C. C A., 51 Fed. Rep., 526; 
 U. S. vs. Davis, C. C. A., 54 Fed. Rep., 147; Bister et al. 
 vs. U. S., C. C. A., 59 Fed. Rep., 452; T. D. 4812; G. A. 
 852, 2828, 2935, 2937, 2994.) 
 
 (21) The phrase " not otherwise proyided for." The rule 
 of law is that where two provisions of a tariff act apply to 
 an imported article, the first of which provisions is quali- 
 fied by the phrase " not otherwise pj^ovided for,'' while the 
 second contains no such qualifying phrase, the article is 
 properly dutiable under the second provision and must be 
 held to be therein " otherwise provided for," so as to take 
 it out of the operation of the first provision (pucker vs. 
 Magone, 87 Fed. Rep., 776; Arthur vs. Victor, 127 U. S., 
 572, followed in G A. 2828, 3005). 
 
 Tlie phrase ''not otherwise herein provided for,'' in a 
 section in a customs revenue Act, means not otherwise 
 provided for in that Act (Arthur vs. Victor, supra, affirmed 
 Arthur vs. Butterfield, i25U. S., 70). 
 
 (22) The phrase "of similar description," is not a techni- 
 cal or commercial term, and the tariff acts do not contem- 
 plate that goods classed under it shall be in. all respects 
 the same (Greenleaf vs. Goodrich, loi U. S., 278). While 
 it might be competent to ask merchants and importers 
 what the words '* goods of similar description to delaines" 
 were commercially understood to mean, they could not be 
 asked whether in their opinion the goods in question were 
 of similar description to delaines (Cadwalader vs. Zeh, 151 
 U. S,i77). 
 
 (23) The word •' articles" must be taken comprehensively 
 and cannot be restricted to articles put up in condition for 
 final use, but embraces as well things manufactured only 
 in part or not at all (Junge vs. Hedden, 146 U. S., 239). 
 
NOTE. 
 
 If an article is not found in the following Schedule 
 under its specific name, it is embraced under a general 
 provision such as Clothing, Jewelry, Drugs, Liquors, Tan- 
 ning, Dyeing, Preparations, &c. ; or under the material of 
 which the article is composed; or is classified under Sec- 
 tion 4 of the Tariff Act of August 28, 1894 by assimila- 
 tion to some dutiable article enumerated in the Act; or 
 under Section 3 of the Act as an unenumerated article, 
 raw or unmanufactured or manufactured in whole or in 
 part. — 
 
 Ske Rules for the Ci^assification of Merchan- 
 dise, PAGES 311 TO 327. 
 
 828 
 
SCHEDULE 
 
 OF 
 
 U. S, IMPORT DUTIES 
 
 UNDER EXISTING LAWS AND DECISIONS. 
 
 Imported Goods and Packages must be Marked, Stamped, 
 Branded or Labeled, as provided in Section 5 of the Act of August 
 28,1894. 
 
 Articles Imported in Glass Bottles. — When articles are 
 imported in Glass Bottles, the bottles pay a separate duty, 
 unless specially exempted. See title "Bottles." 
 
 Unusual Coverings pay an additional duty. See Section 19 of 
 the Act of June 10, 1890. 
 
 The Decisions referred to throughout the "Schedule" are 
 those rendered by the Treasury Department and Board of Gen- 
 eral Appraisers. The former designated "T. D." and the latter 
 
 "G. A." 
 
 ^-»"^ 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 497 Abaca or manilla, unmanufactured or undressed free. 
 
 615 Abelone meat* (T. D. 9645) ,.free. 
 
 Absinthe, see "Liquors." 
 60 ' ' oil of (wormwood) 259^ 
 
 Acacia gum, (gum arable) see "Drugs." 
 386 " farneriana, crude, (T. D. 4371) free. 
 
 Academies, articles specially imp't'd for, see "Societies." 
 
 310 Academy board (G. A. 854) 20^ 
 
 326^ Accordeons, or parts of 25^ 
 
 59 Acetanalid (G. A. 553) 25^ 
 
 60 Acetate of ammonia 25^ 
 
 60 " " baryta 25^ 
 
 60 " " copper (T. D. 8593, G. A. 1861, 2341) 25^ 
 
 60 " " iron 25^ 
 
 49 " " lead, brown per lb. i|^^ 
 
 * Shell Fish being on the Free List without limitation as to con- 
 dition, the fact that the meat of the Abelone has undergone a 
 crude preparation for table use does not subject it to duty (G. 
 A. 146). The same principle was held as to Bauxite, ground 
 (T. D. 9415); Lobsters, shelled, in vinegar (T. D. 7080); Marsh 
 mallow, powdered (T. D. 3225); Bismuth, in sticks (T. D. 
 8868); therefore where an article is specified in the free list with- 
 out terms of limitation, such article is exempt from duty irrespec- 
 tive of the condition in which it may be imported if retaining its 
 commercial designation (T. D. 9415, G. A. 1916, 2802). 
 
330 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 Law, 1894. 
 
 Rate of 
 Duty. 
 
 49 
 60 
 60 
 60 
 60 
 60 
 60 
 60 
 60 
 363 
 
 I 
 363 
 363 
 363 
 
 2 
 
 14 
 
 363 
 
 3 
 363 
 
 4 
 443 
 
 443 
 363 
 363 
 363 
 363 
 363 
 363 
 363 
 443 
 363 
 363 
 18 
 
 I 
 
 363 
 
 363 
 
 60 
 
 363 
 443 
 
 Acetate — Continued. 
 
 " of lead, white per lb. 234;^ 
 
 ** lime 25^ 
 
 " ** magnesia 25^ 
 
 " " potash 25^ 
 
 " " potassa 25^ 
 
 " " soda, crude or refined (T. D. 444) 25^ 
 
 " " strontia 25^ 
 
 " " zinc 25^ 
 
 Acetone (G. A. 887) classified as a chemical compound.. 25^ 
 Acids used for medicinal, chemical, or manufacturing 
 
 purposes, not specially provided for (G. A. 2012). free. 
 Acid, acetic, or pyroligneous (T. D. 3964, 4378) 20^ 
 
 arsenious free. 
 
 batyric (T. D. 6353) free. 
 
 benzoic free. 
 
 boracic per lb. 3<^ 
 
 bromo fluorescic (T. D. 7983, 9425, G. A. 154) 25^ 
 
 carbolic (T. D. 2587, 6496) (see coal-tar products) 
 but see paragraph 443 free. 
 
 chromic per lb. 4'' 
 
 chrysamic (T. D. 5147) free. 
 
 citric 2$<fo 
 
 coal-tar product, not medicinal or colors or dyes, 
 not specially provided for (G. A. 2261, 2499, 2505, 
 T. D. 15553) free. 
 
 cresotine (G. A. 1348) free. 
 
 cresylic (T. D. 3980) free. 
 
 gallic free. 
 
 muriatic free. 
 
 nitric free. 
 
 nitro picric (T. D. 9827) free. 
 
 oxalic free. 
 
 phosphoric free. 
 
 phenyle or dead oil (T. D. 5825, G. A. 2261) free. 
 
 picric (T. D. 9827) free. 
 
 pyrogallic free. 
 
 pyrogallic, so-called, (extract of chestnut) (T. D. 
 3412) 10^ 
 
 pyroligneous or acetic (T. D. 3964, 4378) 20^ 
 
 rosolic (T. D. 9827) free. 
 
 salicylic (T. D. 5524) free. 
 
 stibic (white oxide of antimony) (T. D. 9706) 25^ 
 
 succinic free. 
 
 sulphotoline (G. A. 2032) free. 
 
 sulphuric or oil of vitriol, see "Sulphuric acid" 
 
 tannic per lb. 6of 
 
 tartaric 205^ 
 
• EXISTING IvAWS AND DECISIONS. 331 
 
 Paragraph Rate of 
 
 Ivaw, 1894, Duty. 
 
 Acid — Continued. 
 363 " thymol or thymic (T. D. 8486) free. 
 
 363 '* valerianic (T. D. 6353) free. 
 
 364 Aconite free . 
 
 231 Acorns, as coffee substitute, prepared (T. D. 
 
 9332) : . per lb. I ^f 
 
 365 " raw, dried or undried, but unground free. 
 
 Actors, arriving in the U, S., costumes, scenery, &c., 
 
 of (T. D. 4721, 7321, 13632; G. A. 1990). See 
 par. 596. 
 
 556 Adamantine spar free. 
 
 59 Adhesive and medicinal plasters (G. A. 1187) 25^ 
 
 felt, see " Felt. 
 Adianthum (drug), see "Drugs." 
 
 177 Adzes, iron or steel 35^ 
 
 §3 Agar-agar, edible (T. D. 9048, G. A. 418) 20^ 
 
 Agaric, see "Drugs." 
 338 Agates* are precious stones when manufactured, cut or 
 polished for jewelry (T. D. 9057, G. A. 851, 
 2141) 25^ 
 
 366 Agate, unmanufactured (T. D. 4842) free. 
 
 86 ' ' manufactures of, not decorated (G. A. Mar. 19, 1895) 30^ 
 86 " " " decorated 40^ 
 
 316 " buttons, commercially known as such 25^ 
 
 594 " burnishers, for book binders (G. A. 1989) free. 
 
 336 " set as jewelry (T. D. 7155) 35^ 
 
 Agriculture, Dept. of, articles for, see "United States." 
 
 591 Agricultural implements, such as plows, tooth and disk 
 
 harrows, harvesters, reapers, drills, planters, mowers, 
 
 horserakes, cultivators, threshing machines and cotton 
 
 gins free. 
 
 Provided, That all articles mentioned above, if 
 
 imported from a country which lays an import duty 
 
 on like articles imported from the United States, shall 
 
 be subject to the duties existing prior to passage 
 
 of this Act.f 
 
 105 Alabaster, manufactures of, or of which alabaster is 
 
 component material of chief value not otherwise 
 
 provided for (see notes to Sec. 4, Act of Aug. 28, 1894) 45^ 
 
 (articles composed wholly or partly of alabaster if not 
 
 * Agate balls, claimed to be used for ornamenting the handles 
 of umbrellas and parasols, but which can be used as "toys," 
 dutiable at 25^ as " marbles "(T. D. 3264, G. A. 851).— Agates 
 specially imported as specimens of mineralogy for cabinets, free 
 (T. D. 3800). 
 
 f Rates of duty under Act of Oct. i, 1890, if wood chief value 35$^, 
 if metal chief value 45^. 
 
 All countries, except England, impose duties on agricultural 
 implements (T. D. 15456). 
 
332 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Alabaster — Continued. 
 
 found in this "schedule" under their specific names, 
 are classified under this general provision.) 
 
 Alabaster in blocks (T. D. 10132), as building stone, see 
 " Stones." 
 " ' statuary, see "Art." 
 
 Alba canella bark, see "Drugs." 
 
 Albata, see "German silver." 
 
 367 Albumen (T. D. 9198) free 
 
 308 Albums, photograph, autograph and scrap, wholly or 
 
 partially manufactured (G. A. 2121) 30^ 
 
 237 Alcohol (see notes to liquors) per proof gal. |i. 80 
 
 " for societies, see "Societies." 
 
 30 ' ' amylic or fusel oil (G. A. 2065) 10^ 
 
 7 Alcoholado, as toilet water (T. D. 1718) per gall. $2.00 and 50^ 
 7 Alcoholic compounds, not specially provided for, (T. D. 
 
 9712, G. A. 1561, 2954). . . .per gall. I2.00 and 50^ 
 
 7 " essences (T. D. 6195) per gall. |2. 00 and 50^ 
 
 " liquors, see "Liquors." 
 
 " medicinal preparations, see "Preparations." 
 
 7 " perfumery, including cologne water and other 
 
 toilet waters (T. D. 7369, 9712; G. A. 1561, 
 
 1837) per gall. I2.00 and 50^ 
 
 Alcornoque, (bark) see "Drugs." 
 Ale, malt, see "Liquors." 
 Ale, ginger, see "Ginger Ale." 
 §3 Ale, hop-bitter, non-alcoholic, unmalted (G. A. 2940) — 20^ 
 Alewives, see "Fish." 
 
 368 Alizarine, and alizarine colors or dyes, natural or artifi- 
 
 cial (T. D. 4424, G. A. 2377) free, 
 
 26 " assistant, or soluble oil, or oleate of soda, or 
 
 Turkey red oil (G. A. 1320) 30^ 
 
 68 Alkaline silicate, or silicate of soda (T. D. 4710, 
 
 8781) per lb. Yi^ 
 
 60 Alkalies, alkaloids and all combinations of, not specially 
 
 provided for (see note to Preparations) 25^ 
 
 Alkanet root, see "Drugs." 
 
 Alkekengi, see "Drugs." 
 
 Alloys of metals, pays highest rate chargeable on any 
 
 of the component parts of chief value (T. D. 3407, 
 
 G. A. 1533). 
 Alloys used as substitutes for steel tools, see "Iron and 
 
 Steel," sub-title ingots. 
 Allspice, as pimento. 
 
 61 Almond paste and flour, if cosmetic (T. D. 9151) 40^ 
 
 221 ^Almonds, not shelled (including bitter almonds, T. D. 
 
 6953. 9196) per lb. 3<^ 
 
EXISTING LAWS AND DECISIONS. 333 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Almonds — Continued. 
 221 " clear, shelled (including bitter, T. D. 
 
 6953) per lb. 5** 
 
 x^Yz " bitter, powdered (T. D. 8885) 10^ 
 
 568 " oil of (T. D. 6545)-. free. 
 
 Aloes, crude, see "Drugs." 
 Alpaca, hair of, unmanufactured, see "Wool." 
 " " manufactured, see "Woolens." 
 
 Alpacas, as woolens, see "Woolen dress goods." 
 Altars and altar desks for churches, dutiable according 
 to material of chief value (T. D. 7229, 8049). 
 
 550 Althea root, crude (T. D. 6788) free. 
 
 8 Alumina, alum, alum cake, patent alum, alum'inous 
 
 cake per lb. jV 
 
 8 Alum, in crystals or ground per lb. ^-^f 
 
 8 Alumina,hydrateof, or refined Bauxite (G. A. 3004) per lb. yV 
 
 8 " sulphate of. per lb. ^V 
 
 177 Aluminum, articles, manfactures, or wares, not specially 
 provided for, composed wholly or in part 
 of, whether wholly or partly manufactured 
 (see notes to Section 4, Act of Aug. 28, 1894). 35^ 
 (articles composed wholly or partly of alumi- 
 num if not found in this " Schedule " under 
 their specific names are classified under 
 this general provision.) 
 157 " in crude form, alloys of any kind in which 
 
 aluminum is the component material of 
 
 chief value (T. D. 3770) per lb. io,<^ 
 
 160 " powder (G. A. 1036) 40^ 
 
 157 " unmanufactured, in slabs, sheets, &c. (T. D. 
 
 5298) per lb. \of 
 
 160 " in leaf 40$^ 
 
 369 Amber, unmanufactured, or crude gum (T. D. 8825, G. 
 
 A. 1518) free. 
 
 351 " all manufactures of, or of which amber is com- 
 
 ponent material of chief value, not specially 
 provided for (see notes to Section 4, Act of 
 
 Aug. 28, 1894) 25^ 
 
 (articles composed wholly or partly of amber if 
 not found in this "Schedule" under their 
 specific names are classified under this general 
 provision.) 
 568 " oil free. 
 
 369 Amberine and ambroid, as crude amber (G. A. 1518) free. 
 
 370 Ambergris free. 
 
 568 " oil, crude and rectified free. 
 
334 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 American artists, see "Art." 
 583 " citizens, dying abroad, personal and house- 
 hold effects of, not merchandise free. 
 
 " fisheries, see "Fisheries." 
 
 " manufactures and products, returned, see 
 
 "United States products returned." 
 " vessels, construction and repairs, see "Ves- 
 
 sels." 
 Amethysts, see "Precious Stones." 
 
 60 Ammonia, acetate of 25^ 
 
 67 " alkali (T. D. 9326) as soda ash per lb. X^ 
 
 60 " anhydrous, liquified by pressure 25^ 
 
 60 ' ' aqua or water of 25^ 
 
 8}4 " carbonate of (T. D. 7381) 20^ 
 
 S}4 " muriate of, or sal-ammoniac iq% 
 
 S}4 " sulphate of (G. A. 2658) 20^ 
 
 Ammoniac gum, see "Drugs." 
 17 Amyl acetic, amyl butyric, amyl valerian, and amyl of 
 
 oxide (T. D. 1129, 8881, 9205; G. A. 1939) per lb. |i 
 
 30 Amylic alcohol, or fusel oil (G. A. 2065) 105^ 
 
 619 Anatomy, preparations of, and skeletons .free. 
 
 " preparations of, imitations of, dutiable ac- 
 
 cording to the material of chief value (T. D. 
 3831, 10184). 
 
 126 Anchors or parts of, iron or steel per lb. ijV 
 
 no " old and broken, unfit for use, as scrap iron (T. 
 
 D. 365) per ton $4 
 
 Anchovies, see "Fish." 
 
 211 Anchovy sauce and paste (G. A. 2273, T. D. 14906) 205^ 
 
 134 Andirons, cast iron per lb, y^j,^ 
 
 177 ' ' brass or bronze 35^ 
 
 470 Angelica root, crude free. 
 
 16 j4 " '* otherwise than crude 10% 
 
 60 " oil (T. D. 8992) 25^ 
 
 113 Angles, iron or steel (T. D. 8634) per lb. j%f 
 
 571 Angola weed (orchil) free. 
 
 Angora goat skins, with wool on, as fur skins (G. A. 2880). 
 " goats, see "Animals." 
 
 383 Aniline, arseniate of free. 
 
 14 " colors or dyes (coal tar product) (T. D. 2811, 
 
 9766) 25% 
 
 443 " dimethyl (T. D. 13410, G. A. 1873) free. 
 
 568 " oil (T. D. 5538, 9487, G. A. 2789) free. 
 
 14 " paste (T. D. 2810), coal tar color 25^ 
 
 443 " residuum (T. D. 4076) free. 
 
 372 " salts free. 
 
 408 Animalcarbon,fitonlyforfertilizingpurposes(G. A.2422) free. 
 60 " oils 25% 
 
EXISTING LAWS AND DECISIONS. 335 
 
 Paragraph Rate of 
 
 Law, 1S94. Duty. 
 
 Animals: 
 
 189 all live animals, not specially provided for (T. D. 15434)- 20^ 
 
 401 birds, and land and water fowls, except poultry (G. A. 
 
 412, 1916) free. 
 
 carcasses of, dressed for food, see *' Meats." 
 integuments of, see " Bladders." 
 
 505 portions of, for glue stock free. 
 
 374 wild, intended for exhibition in zoological collections for 
 scientific and educational purposes, and not for sale 
 or profit* free. 
 
 374 brought into the United States temporarily for a period 
 not exceeding six months, for the purpose of exhi- 
 bition or competition for prizes off"ered by any agricul- 
 tural or racing associations; but a bond shall be given 
 in accordance with the regulationsf (T. D. 13024, 
 13252, 13084, 14595) free- 
 
 373 imported specially for breeding purposes, provided 
 such animals shall be pure bred of a recognized 
 breed, and duly registered in the book of record es- 
 tablished for that breed. And the Secretary of the 
 Treasury may prescribe such additional regulations 
 as may be required for the strict enforcement of this 
 provision^ free. 
 
 * Free entry of wild animals for exhibition, etc., will only be 
 allowed upon affidavit of principal officers of the society showing 
 that the animals are specially imported and are not for sale. Such 
 animals intended for circuses, menageries and similar institutions, 
 will be dutiable (T. D. 10305; G. A. 2426). 
 
 f The provisions of paragraph 374 does not allow horses to be im- 
 ported for the purposes of training (T. D. 8627), except for certain 
 race meeting held within the six months (T. D. 14595); or perform- 
 ing horses for exhibition (T. D. 10814, G. A. 1957). 
 
 Animals for exhibition need not be accompanied by their owners 
 (T. D. 1665). 
 
 :}:Under the present act the Secretary is allowed more latitude in 
 regulating the admission of animals for breeding purposes than 
 existed under the Act of October i, 1890; as many of the regu- 
 lations under that act may be adopted, a list is herewith given 
 (T. D. 10305, 10595, 1 1523, 1 1964, 12479, 13562, 13604, 13606, 13862). 
 
 If no book of record exists for a particular breed, although pure 
 bred, the animals cannot be admitted free of duty (T. D. 10718, 
 1 1054). A Trotter's register is not a book of record as to breed 
 (T. D. 10840, II 192). 
 
 Books of Record are cited in the following decisions: horses 
 10688, 11517, I 161 I, 12016, 12734, 13029, 13134, 13390, 13408, 13846, 
 13862, 13993, 14990, 15427; sheep, 10688, 11611, 12734, 12900, 13470, 
 13846; cattle, asses and swine, 10688, 11611, 12734, 13846, 14976, 15539, 
 and dogs, 12734, 13141, 13846, 14038. 
 
 Animals otherwise entitled to free entry are not excluded 
 because intended for sale, or because the animals are too young 
 to be physically qualified for breeding purposes when imported 
 (T. D. 5556, 8356, 8470). 
 
336 U. S IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Animals . — Continued. 
 
 374 teams of, including their harness and tackle and the 
 
 vehicles or wagons, actually owned by persons emi- 
 grating from foreign countries to the United States 
 with their families, and in actual use for the pur- 
 pose of such emigration, shall also be admitted 
 under such regulations as the Secretary of the 
 Treasury may prescribe,* (T. D. 2388, 2403, 2439, 
 2553, 2724, 2741, 2822, 4902, 5238, 10834, 1 1759, 13027, 
 G. A. 1507) free. 
 
 373 cattle, horses, sheep, or other domestic animals which 
 have strayed across the boundary line into any 
 foreign country, or have been or may be driven 
 across such boundary line by the owner for pastur- 
 age purposes, together with their increase, may be 
 brought back to the United States, under regula- 
 tions to be prescribed by the Secretary of the 
 Treasury. (Reg. in T. D. 12260, 15534, 15574, G. A. 
 2958, April I, 1895.) free. 
 
 470 Aninie, gum, (T. D. 2907) crude free. 
 
 i^Yz "" " otherwise than crude 10^ 
 
 611 Anise seed free. 
 
 568 Anise or anise seed oil free. 
 
 375 Annato, roucou, rocoa, or Orleans, and all extracts of., .free. 
 14 " extract, so called (T. D. 9240, 2811, G. A. 2254). 25^ 
 
 470 ' ' seed free. 
 
 Anodynes, see "Preparations." 
 568 Anthoss or rosemary oil free. 
 
 *The provision relating to immigrants is carried out with great 
 liberality towards bona fide immigrants, and teams of animals, 
 without regard to number, are admitted free, where the collector 
 is satisfied that they are in actual use for the purpose of immigra- 
 tion (T. D. 7562, 8757), irrespective of the time of the arrival of the 
 owner (T. D. 11178). 
 
 A person after having immigrated to this country and entered 
 and worked on a homestead, cannot a year afterwards go back, 
 iand return with a team or other articles free, as the property of 
 an immigrant (T. D. 4136, 4249). But a person after building a 
 home may return to the foreign country and bring his family and 
 be entitled to enter his effects free (T. D. 7805, 8270). 
 
 "Actual use for immigration" means such as was necessary to 
 enable the immigrant, or his family, or his effects, to reach a rail- 
 road car or boat to cross the boundary and for travelling after- 
 wards to any part of the United States (T. D. 2056), and a tem- 
 porary shipment of animals by railroad in the course of the 
 journey does not deprive them of free entry (T. D. 3143). 
 
 An immigrant is defined as " one who immigrates or removes 
 into a country with the intention of fixing his residence there, or 
 arrives with the intention of remaining," and so a person after a 
 residence in the United States may go back to the foreign country 
 and remain several years and return with his effects free (T. D. 
 3666). See Customs Reg. 1892, Art. 341. For immigrant's effects, 
 see "Effects." 
 
EXISTING IvAWS AND DECISIONS. 387 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 376 Antimony ore, crude sulphite of (T. D. 5473) free. 
 
 §3 " " ground (G. A. 1910) 20^ 
 
 376 " as regulus or metal (G. A. 463). free. 
 
 59 " tartrate of (tartar emetic) 25^ 
 
 " in other forms, see " Minerals "and "Prepara- 
 
 tions." 
 
 60 " white oxide of (T. D. 9706) , 25^ 
 
 60 " stilphate of (T. D. 7952) 25^ 
 
 44 Antioxide, as varnish (T. D. 7598) 25^ 
 
 60 Antique oil 25^ 
 
 426 Antiquities, but the term "antiquities" as used in this 
 act shall include only such articles as are suitable for 
 souvenirs or cabinet collections, and which shall have 
 been produced at any period prior to the year 1700.* 
 
 (T. D. 9383, 12072) free. 
 
 Antiquities, copies of, for exhibition, see "Art." 
 
 471 Ant's eggs, baked (T. D. 4157) free. 
 
 128 Anvils, iron or steel, or of iron and steel combined, by 
 whatever process made, or in whatever stage of manu- 
 facture (G. A. 2928) per lb. 134:^ 
 
 377 Apatite, (rock phosphate,) (T. D. 461 1) free. 
 
 Apollinaris water, see " Mineral Waters." 
 
 535 Apparatus, life saving, specially imported by societies, .free. 
 " scientific or philosophical (dutiable accord- 
 
 ing to material of chief value). 
 " philosophical and scientific, specially im- 
 
 portedforsocieties&schools,see"Societies." 
 " of platinum, see " Platinum." 
 
 Apparel, wearing, see " Clothing" and " Effects." 
 
 213 Apple butter 20^ 
 
 213 Apples, green or ripe 20^ 
 
 213 " canned (G. A. 1085) 20^ 
 
 213 " dried, desicated, evaporated, or prepared in any 
 
 manner, not otherwise provided for 20^ 
 
 218 " preserved in sugar (G. A. 2911) 30^ 
 
 *i. The statute which speaks of articles as suitable for cabinet 
 collections does not imply that they must be kept in the drawers of 
 a chest or on the shelves of a case. A cabinet may be a room 
 set apart and devoted to the preservation of articles of antiquity 
 (T. D. 14007, citing in extenso. In re. Stern Circuit Court of 
 Appeals, 49 Fed. Rep. 730) (G. A. 855). 
 
 2. Articles are not excluded because they may be serviceable 
 to some extent for utilitarian purposes, provided they are valuable 
 chiefly on account of their antiquity (G. A. 2294). 
 
 3. The fact that antiquities are imported for sale does not ex- 
 clude them from free entry (G. A. 1680, T. D. 11805). 
 
 4. Articles as are suitable for souvenirs, are articles commonly 
 recognized as keepsakes or remembrances (G. A. 883). 
 
 5. Frames which are not antique, accompanying antique paint- 
 ings, are dutiable (G. A. 1408). 
 
338 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 470 Apricot kernels (G. A. 2257) free. 
 
 Aprons, see "Clothing." 
 
 60 Aqua-ammonia or water of ammonia 25^ 
 
 363 Aqua fortis (nitric acid) free. 
 
 470 Arabic gum, crude free. 
 
 i6}4 " " otherwise than crude 10^ 
 
 Archil, see "Orchil" 
 
 380 Argal or argol or crude tartar (T. D. 570) free. 
 
 74 " partly refined, including lees crystals (T. D. 2489). 20^ 
 
 Argentine, see "German Silver." 
 
 556 Armenia bole, crude (T. D. 3342) free. 
 
 Armors, dutiable acording to the material of chief value 
 (T. D. 1700, 2735). 
 
 61 Aromatic cachous (toilet) (T. D. 9132) 40^ 
 
 Arrack, see "Liquors." 
 
 302 Arrasene (T. D. 7924) 45^ 
 
 381 Arrow root, raw or unmanufactured (G. A. 533) free. 
 
 383 Arseniate of aniline free. 
 
 60 " of soda 25^ 
 
 382 Arsenic free . 
 
 382 ' ' sulphide of, or orpiment free. 
 
 444 " metallic, cobalt free. 
 
 363 Arsenious acid free. 
 
 Art, works of, 
 686 works of art, the production of American artists, 
 
 residing temporarily abroad* free. 
 
 1. *The productions of American artists abroad, to be entitled 
 to free entry, must ra?tk as works of art^ and are not confined to 
 any particular purpose of importation (T. D. 10012, G. A. 1711, T. 
 D. 15292). 
 
 2. Citizenship is not a prerequisite in order to prove that a 
 person is an American Artist for the purposes of this paragraph. 
 Long residence in the United States and the pursuit of the voca- 
 tion here, entitles a person to rank as an American Artist (T. D. 
 6883, 12274). 
 
 3. If an American Artist sends abroad a model prepared by 
 him with directions for execution of a statue, the statue is dutiable 
 (T. D. 9730, 9809) but if the artist goes abroad and superintends 
 the execution then it is entitled to free entry (T. D. 12266, G. A. 
 1694). 
 
 4. A portrait painted on a porcelain plaque or slab by an 
 American Artist abroad was held entitled to free entry (T. D. 
 10012). 
 
 5. Etchings, drawings and sketches, the work of an American 
 Artist abroad, are entitled to free entry as " works of art" (T. D. 
 4748, 1 1446). 
 
 6. Designs and engravings on wood executed by American 
 
EXISTING LAWS AND DECISIONS. 339 
 
 Paragraph • Rate of 
 
 Law, 1894. Duty. 
 
 Art, works oi— Continued. 
 
 686 works of art, including pictorial paintings on glass, 
 
 imported expressly for presentation to a national in- 
 stitution, or to any State or municipal corporation, 
 or incorporated religious society, college, or other 
 public institution, including stained or painted win- 
 dow glass or stained or painted glass windows; but 
 such exemption shall be subject to such regulations 
 as the Secretary of the Treasury may prescribe* free. 
 
 687 works of art, drawings, engravings, photographic 
 
 pictures, and philosophical and scientific apparatus 
 brought by professional artists, lecturers, or scien- 
 tists arriving from abroad for use by them tempo- 
 rarily for exhibition and in illustration, promotion, 
 and encouragement of art, science, or industry in 
 the United States, and not for sale, and photo- 
 graphic pictures, imported for exhibition by any 
 association established in good faith and duly au- 
 thorized under the laws of the United States, or of 
 any State, expressly and solely for the promotion and 
 encouragement of science, aft, or industry, and not 
 
 Artists abroad, are not classed as "works of art" and not free 
 (T. D. 2468, 10061). 
 
 7. Frames on paintings by American Artists are dutiable (T. 
 D. 12411). 
 
 8. Articles of earthenware of foreign manufacture, such as 
 plates, dishes, vases, bottles, etc., decorated by an American 
 Artist in a manner usual to ordinary decorated earthenware, are 
 not entitled to free entry as " works of art " (T. D. 7580). 
 
 9. Copies made by aliens are not entitled to free entry, 
 although the original work of art was made by an American Artist 
 abroad (T. D. 2318, 3452). 
 
 10. Replicas made from a model by the artist abroad are free 
 (G. A. 1694). 
 
 11. Negatives by amateur photographers are not free (G. A. 944). 
 
 12. See Customs Reg., Art. 352, and T. D. 12480, 15540. 
 
 Notes to Paragraph 686. 
 
 1. * Blocks 0/ marble pr^SQ^nted to a municipal corporation in- 
 tended for decoration of a park not free (T. D. 7500). 
 
 2. Par. 686 does not by implication limit the free entry of works 
 of art to articles bearing a similitude to paintings and statuary; 
 but is broad enough to cover any article that ranks as a work of 
 art intended for presentation as therein named. Marble altars 
 are oftentimes works of art (G. A. 1762, 2466). 
 
 3. Examples of articles held to be free if "works of art" when 
 "imported expressly for presentation, etc." — Lamp or vessel for 
 the sanctuary artistically designed and executed (T. D. 7753). 
 Altar candlesticks (T. D. 8976, G. A. 1440). Pictures printed on 
 metal (T. D. 8979). Engravings (G. A. 732). ^^ Pictorial paintings 
 on glass'' to be hung in front of a window (T. D. 10374). 
 
 Examples of articles not free, not ranking as "works of art:" 
 A memorial tablet, of elaborately engraved metal, for a church 
 (T. D. 7718). Articles forming a complete altar, some portion 
 
340 U. S. IMPORT DUTIES UNDER 
 
 Paragraph * Rate of 
 
 I«aw, 1894. Duty. 
 
 Art, works o(— Continued. 
 
 intended for sale, shall be admitted free of duty, 
 under such regulations as the Secretary of the 
 Treasury shall prescribe; but bonds shall be given 
 for the payment to the United States of such duties 
 as may be imposed by law upon any and all of 
 such articles as shall not be exported within six 
 months after such importation: Provided, That the 
 Secretary of the Treasury may, in his discretion, 
 extend such period for a further term of six months 
 in cases where applications therefor shall be made. 
 
 (see proviso to paragraph 688)* free. 
 
 688 works of art, collections in illustration of the progress 
 of the arts, science, or manufactures, photographs, 
 works in terra cotta, parian, pottery, or porcelain, 
 and artistic copies of antiquities in metal or other 
 material, hereafter imported in good faith for perma- 
 nent exhibition at a fixed place by any society or 
 institution established for the encouragement of the 
 arts or of science, and all like articles imported in 
 good faith by any s'ociety or association for the pur- 
 pose of erecting a public monument, and not intended 
 for sale, nor for any other purpose than herein 
 expressed; but bonds shall be given under such rules 
 and regulations as the Secretary of the Treasury may 
 prescribe, for the payment of lawful duties which 
 may accrue should any of the article aforesaid be 
 sold, transferred, or used contrary to this provision, 
 and such articles shall be subject at any time, to 
 examination and inspection by the proper officers 
 
 Notes to Paragraph 686 — Continued. 
 
 consisting of carved woodwork (T. D. 9356). Bronze castings for 
 
 churches (G. A. 1704). Brass lecturn (G. A. 1282). 
 
 4. The articles must be imported expressly ior presentation, but 
 if the articles are imported by the association they are dutiable 
 (T. D. 15433). 
 
 5. See Customs Reg. 1892, Articles 352 and 601, and T. D. 15540. 
 
 Notes to Paragraph 687. 
 
 1. *When articles are admitted to entry under paragraphs 687 
 and 688, they should be carefully examined at the time of importa- 
 tion, duly appraised and the duties ascertained, in order that, in 
 case the conditions of the bond are broken by the sale, transfer, 
 or disposition of the articles, the interests of the revenue may be 
 properly protected (T. D, 3128, 8206, 8417, 8849). 
 
 2. The authority of the Secretary of the Treasury, to extend 
 bonds under this paragraph, is limited to one extension of six 
 months, the purpose being to allow such exhibition for one year 
 only (T. D. 10617). 
 
 See also notes to paragraph 688, next page, and Customs Reg. 
 of 1892, Art. 347. 
 
EXISTING LAWS AND DECISIONS. 341 
 
 Paragraph Rate ot 
 
 I^aw, 1894. Duty. 
 
 Art, works of — Continued. 
 
 of the customs: Provided, That the privileges of 
 this and the preceding section shall not be allowed 
 to associations or corporations engaged in or con- 
 nected with business of a private or commercial 
 
 character* .free. 
 
 works of art specially imported for societies or 
 schools, see ''Societies." 
 
 384 art educational stops, composed of glass and metal 
 
 and valued at not over 6 cts, per gross free. 
 
 575 paintings in oil or water colorsf, original drawings 
 
 and sketches, and artists' proofs of etchings and 
 engravings, not otherwise provided for, and the 
 word "painting" as used in this act shall not be 
 
 Notes to Paragraph 688. 
 
 *i. The privilege does not extend to so-called art associations 
 which import articles for exhibition and sale, and re-export any 
 which are found unsaleable (T. D. 7879, 10027); or to high-schools 
 (T. D. II 108); or to individuals for exhibition in their private resi- 
 dences (G. A. 754); societies incorporated under foreign laws (T. 
 D. 13102); "Art Companies" connected through its incorporators 
 with a commercial house (G. A. 584); private museums (G. A. 754). 
 
 2. Associations which award prizes to American Artists, and the 
 prominent feature of their exhibitions is to encourage the fine arts, 
 are of the class enumerated in this paragraph (T. D. 10027). 
 
 3. Articles of terra cotta, porcelain, etc. imported by an indi- 
 vidual for presentation to an association, are not entitled to free 
 entry unless the articles are made the property of such association 
 before entry (T. D. 3664). 
 
 4. The production oi a. foreign artist cannot be admitted free for 
 exhibition in the artists' studio (T. D. 7316). (Paintings and 
 Statuary are free eo nomine.) 
 
 5. Articles cannot be withdrawn from bonded warehouse and 
 placed upon temporary exhibition without payment of duty, unles 
 the place of exhibition is bonded (T. D. 9011). 
 
 6. Th.Q frames, if usual and ordinary kind incident to the paint- 
 ing, are also free (T. D. 8566, 8589), and where the frame arrives 
 by accident or mistake at a different time from the painting, the 
 unity of the importation is not destroyed (G. A. 963, decided under 
 paragraph 677, Act Oct. i, 1890, now paragraph 585 of the present 
 Act). 
 
 7. Articles imported for the purpose of erecting a monument 
 must come within the term "works of art," or be similar to those 
 articles enumerated in the statute (T. D. 3999). 
 
 8. A statue to form part of a monument or memorial (T. D. 9809), 
 casts, designs (T. D. 8540) and models (T. D. 10023) for monuments 
 are admitted free. 
 
 9. A university having a museum for permanent exhibition con- 
 nected therewith, entitled to the privilege of this paragraph (G. 
 A. 2028). 
 
 10. See also notes to paragraph 687, on foregoing page, and 
 Customs Reg. of 1892, Articles 346, 347 and 601. 
 
 Notes to Paragraph 575. 
 
 fi. Paintings. There is no requirement that the /»a/«/'/«^^ pro- 
 vided for in this paragraph should be the production of profes- 
 
342 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate ol 
 
 l,aw, 1894. Duty. 
 
 Art, works oi^ Continued. 
 
 understood to include such as are made wholly or 
 in part by stenciling or other mechanical process 
 
 (G. A. 2501, 2544, 2554, 2926) free. 
 
 frames for paintings, dutiable according to the 
 material of chief value (G. A. 1408). 
 575 statuary,* but the term "statuary" as herein used 
 
 shall be understood to include only professional 
 productions — whether round or in relief, in mar- 
 ble, stone, alabaster, wood or metal, of a statuary 
 
 or sculptor free 
 
 198 Artichokes, vegetables (T. D. 9188) prepared or preserved. 30^ 
 89 Artificial eyes, glass 40^ 
 
 sional artists, rising to the dignity of works of art, or should be 
 accompanied with artists' certificates (T. D. 9161, G. A. 782). 
 
 2. The Following Have Been Classified as Paintings 
 under former laws and are paintings under the present law, pro- 
 vided such are not made wholly or in part by stenciling or other 
 mechanical process: Paintings on glass of artistic skill, generally 
 used for chancel windows (T. D. 3142, 3369, 9428). Paintings on ivory 
 (T. D. 2037, 5540; G. A. 742) on leather (T. D. 3037), on shells (G. A. 
 782), on copper (G. A. 1172), on metal (T. D. 6216), on gelatine (G. 
 A. 1572), on enameled copper-plates (G. A. 2194). Pen and ink 
 sketches (G. A. 1679). Hand painted paper hangings (G. A. 1968). 
 Portraits in crayon (T. D. 3825), in pastel (T. D. 9580). Theatrical 
 scenery (T. D. 9161). Designs in colors by artists to be used as 
 wall decorations (T. D. 2679, 2760). Oil paintings of artistic skill 
 on silk for wall hangings (T. D. 5475), on porcelain, and not 
 commercially known as a plaque (G. A. 1579, 1768; T. D. 13648), 
 Articles which are in fact china-ware, do not change their character 
 by being decorated by paintings, but small pieces of porcelain to 
 be used as house ornaments, or to be worn on the person, painted 
 by hand, do not become decorated china-ware, but are classed as 
 paintings (T. D. 4814, citing opinion U. S. Supreme Court, Arthur 
 vs. Jacoby, 103 U. S. 677; also T. D. 7580, 9037, G. A. 2976). Hand 
 paintings subsequently glazed and fired may possibly be excluded 
 from classification as "paintings" by the proviso in paragraph 575 
 (see G. A. 2963). 
 
 3. The Following Have Been Classified as Not Paint- 
 ings : Articles o{ chinaware, although painted or decorated, still 
 remain "chinaware " (T. D. 3446, 4103, 4563, 4814, G. A. 1981, 2976). 
 Painted glass windows (G. A. 2976, citing U. S. vs. Perry, 146 U. S. 
 71). Photographs and photographic lantern slides (T. D. 2633). 
 Photographic backgrounds in black and white (T. D. 9531). Em- 
 bossed leather tinted (T. D. 3668). Paintings on paper to be used 
 for fans (T. D. 3807). Painted wall papers and worsted fire screens 
 (T. D. 4437, 6047). Paintings on metal and enameled (G. A. 825, 
 1688) on wood panels for furniture (G. A. 1685). Photographs on 
 glass and photographs painted (G. A. 2926, 2941). Lithographic 
 prints, painted over in oil colors (G. A. 2942). Furniture with 
 panels painted in oil or water colors (G. A. 2976). 
 
 *i. The Term Statuary must be confined in its applica- 
 tion to representations of man or animals, and is not applicable to 
 representations of inanimate objects (T. D. 4240, G. A. 2016). 
 
 2. The word professional is used to distinguish between the work 
 of artists and that of mechanics or artisans, and is intended as a 
 
EXISTING LA.WS AND DECISIONS. 343 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 328 Artificial or ornamental feathers, fruits, grains, leaves, 
 flowers, and stems, or parts thereof, of whatever 
 material composed, suitable for millinery use, not spe- 
 cially provided for (T. D. 4854, 5251, 5366, 5471, 6216, 
 6230, 7207, 7225, 7595, 8385, 8577, 8919, 8931, 9015, 9469, 
 
 G. A. 540, 661, 1351, 2428, 2444, 2557, 2599) : 35^ 
 
 Same not designed or suitable for millinery purposes 
 dutiable according to material of chief value (G. A. 
 347, 1330, 2177, 2567). 
 Artificial teeth, dutiable according to material of chief 
 
 value. 
 Artists' colors in tubes, see "Paints." 
 
 388 Asbestos, unmanufactured (G. A, 819) free. 
 
 351 " all manufactures of, or of which asbestos is 
 
 component material of chief value, not spe- 
 cially provided for (see notes under Sec. 4, 
 
 Act Aug. 28, 1894) 25^ 
 
 (articles composed wholly or partly of asbestos 
 if not found in this " Schedule " under their 
 specific names are classified under this gen- 
 eral provision.) 
 
 388 " ground (G. A. 819) free. 
 
 388 " crushed (G. A. 819) free. 
 
 351 " paper (T. D. 6975) 25^ 
 
 351 " packing (T. D. 3438, 3756, 3870) 25^ 
 
 408 Ash, bone, fit only for fertilizing purposes free. 
 
 ' * receivers, not smoker's articles, but dutiable accord- 
 ing to material of chief value (T. D. 7328). 
 67 " soda (also see "Kelp"), (T. D. 9326, G. A. 
 
 1214) per lb. )4^ 
 
 Notes to Paragraph 575 — Continued. 
 
 limitation to restrict the provisions of the paragraph to the pro- 
 ductions of the former (T. D. 4266). But the professional produc- 
 tions are not limited to those executed by a sculptor with his own 
 chisel from models of his own creation, to the exclusion of those 
 made by him, or by his assistants, under his direction, from 
 models or from completed statues of another sculptor, or from 
 works of art, the original author of which is unknown (T. D. 5926, 
 with opinion of the Supreme Court. Tutton vs. Viti, 108 U. S., 
 312, T. D. 9744, G. A. 481). 
 
 3. When a statue and pedestal are invoiced and imported 
 together, Xh^ pedes talis subject to duty according to the material 
 of which it is composed, unless it possesses artistic merit and is in 
 fact statuary within the definition of the tariff acts, and not recog- 
 nized commercially as a distinct commodity (T. D. 9658, G. A. 
 481, 2016). 
 
 4. The Collector should require evidence that the statuary is a 
 "professional production," and the Certificate of the Sculptor is 
 the most satisfactory evidence (T. D. 15428, G. A. 677; see also T. 
 D. 9744, 11519, 15283). See Customs Reg. 1892, Articles 351 and 352. 
 
344 U. S. IMPORT DUTIES UNDER 
 
 Paragiaph Rate of 
 
 Law, 1894. Duty. 
 
 389 Ashes, beet root (T. D. 9142) free., 
 
 556 " lead, not 50^ of lead (T. D. 556, 4990) free. 
 
 *' " over $0% of lead, as lead ore (T. D. 3649), 
 
 see "Ores." 
 
 389 ' ' wood, and lye of free. 
 
 556 " zinc (T. D. 4990) free. 
 
 390 Asphaltiim and Bitumen, crude or dried, but not other- 
 
 wise manipulated or treated 
 (T. D. 4753, 4867, 8935; G. A. 
 2358, 2496, 2497) free. 
 
 390 " *' crude, in blocks (T. D. 7909)... free. 
 
 §3 " " ground (G. A. 2043) 20^ 
 
 §3 " " man'f'rs of (G. A. 1058) 20^ 
 
 §3 ** " refined and mixed with lime, 
 
 &c. (T. D. 8349, G. A. 1958, 
 
 1959) 20^ 
 
 568 Aspic or spike lavender oil free. 
 
 391 Assafoetida free. 
 
 341 Asses skins, dressed and finished 20^ 
 
 505 " '* raw or unmanufactured free. 
 
 59 Asthma cigarettes (T. D. 1646) 25^ 
 
 Astrachans, dutiable according to material of chief 
 value (G. A. 2219, 2357; T. D. 14120). 
 
 286 Astrachan trimmings, wool (T. D. 15558) 50^ 
 
 58 Atropine sulphate (G. A. 747). .50^ per lb., but not less than 25^ 
 
 177 Augers, steel 35^ 
 
 382 Auripigmentum or orpiment free. 
 
 470 Australian gum, crude free. 
 
 i6>^ " " otherwise than crude 10^ 
 
 177 Awls, steel 35^ 
 
 177 Axes, steel 35^ 
 
 127 Axles, or parts thereof, axle bars, axle blanks, or forg- 
 ings for axles, iron or steel, without reference 
 to the stage or state of manufacture (T. D. 5310, 
 
 G. A. 2220) per lb. 1%^' 
 
 Provided, That when iron or steel axles are 
 imported fitted in wheels, or parts of wheels, 
 of iron or steel, they shall be dutiable at the 
 same rate as the wheels in which they are fitted. 
 
 508 Ayrstones, as whetstones free. 
 
 594 * ' for polishing free. 
 
 234 >^ Azaleas 10^ 
 
 §3 Azo benzole, dye colors (T. D. 5593) 20^ 
 
 225^Bacon and hams 20^ 
 
 225^ " spiced, peppered and prepared (T. D, 9636) 20^ 
 
EXISTING LAWS AND DECISIONS. 345 
 
 Paragfraph Rate of 
 
 Law, 1894. Duty. 
 
 320 Bagatelle or billiard balls, ivory, bone, or other mate- 
 
 rials (T. D. 8797, G. A. 1831) 50^ 
 354 " " " ivory, unfin'ed (G. A. 1831).. 35^ 
 
 Baggage, see "Effects." 
 392KBagging for cotton, gunny cloth, and all similar mate- 
 rials suitable for covering cotton, composed in 
 whole or in part of hemp, flax, jute or jute 
 
 butts (G. A. 458, 1170, 2568) free. 
 
 ** not suitable for cotton, dutiable according to 
 
 material of chief value (G. A. 1362, 2240, 2252) 
 
 577 " waste, for paper stock free. 
 
 Bags, American, returned, see "United States products." 
 277 ** game, leather and flax, if flax chief value (T. D. 
 
 4329) 35^ 
 
 424^^ " forgrain, made of burlaps (T. D. 15202, G. A. Apl. 4, 
 
 1895) free. 
 
 501 ^ " gunny and gunny cloth, old or refuse, fit only for 
 
 577 f remanufacture free. 
 
 313 " paper (T. D. 6282) 20^ 
 
 277 " school, hemp 35^ 
 
 277 " school, jute 35^ 
 
 302 " silk 45^ 
 
 " other, dutiable according to the material of chief 
 
 value. 
 
 482 Bait, fish for (T. D. 10828) free. 
 
 177 " artificial, if metal chief value (T. D. 7013) 35^ 
 
 294 Baize, printed, colored, or otherwise (T. D. 3279) 30^ 
 
 177 Balances and weights, metal (T. D. 6236) 35^ 
 
 Ballast, if of a mercantile value, dutiable according to the 
 material (T. D. 2664, 3415, 3572, 8273, G. A. 1253, 1898). 
 
 321 Balls, agate (T. D. 3264, G. A. 851) as marbles 25^ 
 
 320 " bagatelle, chess, pool and billiard, ivory, bone or 
 
 other materials (T. D. 8797) 50^ 
 
 354 " bagatelle, chess, pool and billiard, of ivory, unfin- 
 ished (G. A. 1831) .' 35^ 
 
 353 " India rubber, vulcanized 30^^ 
 
 321 " glass, for Christmas trees (T. D. 2147, G. A. 2927).. 25^ 
 
 321 " " or marbles (T. D. 3821) 2$^ 
 
 102 " " other than toys (T. D. 5992, G. A. 1913) 35^ 
 
 " tennis and racket, according to material of chief 
 value (T. D. 5442, G. A. 161, 1954). 
 
 321 ** if toys, other than India rubber 25^ 
 
 393 Balm of Gilead free. 
 
 2o6>^Balm seed (G. A. 444) ' 10^ 
 
 Balmorals, wool, see clothing under "Woolens." 
 Balsams (drugs), see "Drugs." 
 
 61 " if cosmetics, not alcoholic 40^ 
 
 Baluster blocks, see blocks under title "Woods." 
 ii 
 
346 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 t,SLw, 1894. Duty. 
 
 684 Bamboo, unman'f d*, or cut into suitable lengths for 
 
 canes, whips or umbrellas free. 
 
 181 " baskets (G. A. 820) 25^ 
 
 181 " blinds (G. A. 820) 25^ 
 
 277 " cloth '•■■ 35% 
 
 181 *' curtains with glass beads, if wood chief value 
 
 (T. D. 8788, G. A. 1006) 25^ 
 
 181 '* splints, dressed (G. A. 1620) 25^ 
 
 489 Bananas free. 
 
 Banners for societies, see "Societies." 
 
 Barbary gum, see "Drugs. '■ 
 
 Barege, dutiable according to the material of chief value. 
 524 Barilla, as kelp free. 
 
 Bark cork, see "Corkwood." 
 
 394 Barks, cinchona, or other, from which quinine may be 
 
 extracted free. 
 
 18 " extract of, used for dyeing or tanning, not other- 
 
 wise provided for (T. D. 5529, 13860, G. A. 895). lofo 
 
 386 " for dyeing or tanning (T. D. 5892) free. 
 
 " (drugs), see "Drugs." 
 
 18 " hemlock, extract of 10^ 
 
 191 Barley (T. D. 6156). No allowance for blowing (T. D.^3400). 30^ 
 
 191 " pearled, patent, or hulled 30^ 
 
 191 " malt 40^ 
 
 102 Barometers, if glass chief value (G. A. 46) 35^ 
 
 180 Barrels and casks, empty 20^ 
 
 *' " " returned, see "United States products." 
 
 Bar iron, see "Iron or Steel." 
 
 Bars, iron or steel, for construction of vessels, see 
 "Vessels." 
 " railroad, see " Railroad." 
 Barwood, dyewood (T. D. 3577), see " Drugs." 
 60 Baryta, acetate of 25^ 
 
 395 " carbonate of, or witherite free. 
 
 60 " chlorate of (T. D. 2117, 6301) 25^ 
 
 395 " crude (T. D. 3378) free. 
 
 60 * ' muriate of 25^ 
 
 60 ' " nitrate of (T. D. 6172) 255^ 
 
 37 " sulphate of, or barytes manufactured (G. A. 
 
 2626) per ton I3.00 
 
 395 " sulphateof, or barytes unmanufactured, including 
 
 barytes earth free. 
 
 39 * ' sulphate of, artificial 25^ 
 
 "• other preparations of, see " Preparations." 
 
 * Inasmuch as Congress has enumerated bamboo amongst the 
 list of woods entitled to free entry when unmanufactured, it was 
 held that manufactures of bamboo were dutiable as "manufac- 
 tures of wood" (G. A. 978). 
 
EXISTING LAWS AND DECISIONS. 347 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 341 Basils (skins for morocco) tanned but unfinished (T. D. 
 
 7862) 10^ 
 
 181 Baskets, bamboo (G. A. 820) 25^ 
 
 352 " chip 25% 
 
 352 " grass, palm leaf, whalebone, or straw, or either 
 
 chief value (G. A. 1994) 25^ 
 
 102 " glass or glass chief value, not cut 35^ 
 
 89 " " " " " cut 40^ 
 
 179 " materials for, osier or willow, prepared for 
 
 basket-makers' use (T. D. 3199) 20^ 
 
 177 *' metal (T. D. 7043) 35^ 
 
 302 ' ' silk chief value (G. A. 1050) 45^ 
 
 354 " shell 35^ 
 
 179 " willow or osier, (T. D. 5059; G. A. 1735) 25^ 
 
 302 " " and silk, silk chief value (G. A. 1050)... 45^ 
 
 181 " wood (G. A. 856) 25^ 
 
 ** lined with wool if wool chief value, as manufac- 
 
 ture of wool, see "Woolens." 
 " other, according to material of chief value. 
 
 Bas-reliefs, statuary, see "Art," 
 
 §3 Bass, manufactured (G. A. 1510) 20^ 
 
 558 " cut into lengths (T. D. 6593) free. 
 
 326^^ Bassoons, or parts of. 25^ 
 
 558 Basswood bark (T. D. 1574) free. 
 
 " lumber, see "Woods." 
 
 86 Bath brick (G. A. 2900) 30^ 
 
 86 Battery cups or cells (T. D. 6533, G. A. 87) 30^ 
 
 181 Battledores, wood chief value (T. D. 2842) 25% 
 
 363 Batyric acid (T. D. 6353) free 
 
 Bauxite, see "Beauxite." 
 
 142 Bayonets 25^ 
 
 668 Bay or myrtle wax, (vegetable wax) (T. D. 7426) free. 
 
 60 Bay rum essence or oil, or oil of bay leaves, (T. D. 2644). . 25^ 
 242 Bay rum or bay water, whether distilled or com- 
 pounded , per gal. first proof $1.00 
 
 and in proportion for any greater strength than first 
 proof. 
 Bdellium, gum, see "Drugs." 
 
 301 Beaded silk goods, not specially provided for 50^ 
 
 354 " manufactures known commercially as bead, 
 beaded or jet trimmings, (T. D. 5161, 8959, 
 
 7032, 7420, 8788; G. A. 261 1, 3005) 35^ 
 
 99 Beads, agate, so called, glass chief value (G. A. 974) 10^ 
 
 351 " amber 25^ 
 
 336 " "in crosses and necklaces, part metal, if 
 
 jewelry 35^ 
 
 352 " bone 25^ 
 
 15 " celluloid 45^ 
 
 351 " coral 25^ 
 
348 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Beads — Continued. 
 
 354 " gelatine 35^ 
 
 99 " glass, loose, strung, or carded (G. A. 386, 880, 
 
 1671, 1689) 10^ 
 
 352 ** horn 25% 
 
 354 ** ivory or vegetable ivory 35^ 
 
 351 " jet 25^ 
 
 336 " set as jewelry (T. D. 5161, 5246, 8751) 35^ 
 
 99 " imitation jet, glass 10^ 
 
 177 " metal 35^ 
 
 351 " paste (G. A. 1891) 25^ 
 
 354 " shell or mother-of-pearl 35^ 
 
 99 " wax, so called, glass chief value (G. A. 936, 2757) 10^ 
 
 181 " wood 25^ 
 
 177 Beam knives 35^ 
 
 113 Beams, and deck and bulb beams, iron or steel (G. A. 
 
 1936) per lb. ^/o^ 
 
 ** other, dutiable according to the material of 
 
 chief value. 
 
 §3 Bean sticks (G. A. 2376) 20^ 
 
 Beans, not edible (drugs) see "Drugs." 
 
 197 " edible (including beans for seed, G. A. 594) 20^ 
 
 205 " castor, or seed (50 lbs. to bus.) (see note to seeds, 
 
 castor.) per bus. 25'' 
 
 198 " prepared or preserved, in tins, jars, bottles, or 
 
 otherwise 30^ 
 
 470 " vanilla..- free. 
 
 7 " vanilla, in alcohol (T. D. 6481). . .per gall. %i and 50^ 
 
 223 *' ground or peanuts (T. D. 3240) 20^ 
 
 656 " tonqua or tonka or tonquin free. 
 
 611 " St. John's (T. D. 6874) free. 
 
 558 " tonka, crystals, or powder (G. A. 2519) free. 
 
 Bear skins, as fur skins (G. A. 1857). 
 396 Beauxite or bauxite (T. D. 9415), ground or unground. . .free. 
 
 8 " '' refined (G. A. 3004) per lb. xV 
 
 477 Bed feathers and downs free. 
 
 177 ** screws, metal (T. D. 2465) 35^ 
 
 Bedsides, see "Carpets." 
 
 Bed tickings, cotton, as cotton cloth. 
 
 177 Bedsteads, metal (T. D. 10114) 35^ 
 
 181 " wood ; 25^ 
 
 §3 Beds, feather (G. A. 1169) 20^ 
 
 558 '* or mattresses, moss, seaweeds and all other veg- 
 etable substance crude used for. .free. 
 332>^ *' ** curled hair for, not specially pro- 
 vided for 10^ 
 
 ii^Yz Beef, fresh 20^ 
 
 225^ ** prepared or preserved (T. D. 7599) 20^ 
 
EXISTING LAWS AND DECISIONS. 349 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Beer, see " Liquors " and" Ginger Beer." 
 
 16 " coloring 50^ 
 
 85 ) ** mugs, with metal tops (T. D. 2904,6578, G. A. 2246) 
 
 ^4 ) as earthenware, not decorated 30^ 
 
 if decorated 35^ 
 
 177 ** mugs, stoneware, with metal attachments, (T. D. 
 
 10123, G. A. 2246) metal chief value 35^ 
 
 373 Bees, for breeding purposes (T. D. 3340, 11274) free. 
 
 189 " other 20^ 
 
 397 Beeswax free. 
 
 Beet juice and beet sugar (T. D. 5066) as " Sugar " 
 
 389 " root ashes (T. D. 9142) free. 
 
 2o6>^ " seed (T. D. 6635) 10^ 
 
 611 " sugar, seed of free. 
 
 207 Beets, as vegetables 10^ 
 
 Belladonna, root and leaf, see "Drugs." 
 
 398 Bell metal, broken and fit only to be remanufactured. . .free. 
 Bellows, wood, leather and metal, according to the 
 
 material of chief value (G. A. 926) 
 
 146 " nails for (T. D. 7257) 30^ 
 
 398 Bells, broken and fit only to be remanufactured free. 
 
 177 •• church (T. D. 2532, 9414) 35^ 
 
 321 " if toys (T. D. 3382) 25^ 
 
 " frames for, dutiable according to the material of 
 chief value (T. D. 2532). 
 
 177 " electric, (T. D. 5941) 35^ 
 
 177 " other, of any metal 35^ 
 
 Belt pins, see " Pins." 
 ** stuffing, see *' Grease " and " Varnish." 
 
 352 Belting, cotton and rubber, if rubber chief value (T. D. 
 
 3212) 25^ 
 
 264 " cotton or cotton chief value (G. A. 2951) 35^ 
 
 340 " leather 10^ 
 
 353 *' " ready and fit for use (G. A. 2996) 30^ 
 
 300 ** silk, or silk chief value, elastic or non-elastic 
 
 (G. A. 1520) 45^ 
 
 ** and belts, wool, see beltings and felts under 
 
 title "Woolens." 
 
 15 Belts, celluloid chief value (G. A. 2509) 45^ 
 
 353 " leather, (T. D. 6967, G. A. 2996) 30^ 
 
 177 " " and metal, metal chief value 35^ 
 
 353 " " " " leather chief value 30^ 
 
 " other material, see "Clothing." 
 
 611 Bene seed or St. John's bread (T. D. 6874) free. 
 
 568 " or seed sesame, oil of free. 
 
 240 Benedictine (T. D. 10660) Per proof gall. |i.8o 
 
 Benjamin gum, see " Drugs." 
 
 Benzine and benzole oil, see " Petroleum," 
 
 Benzoates, see " Preparations." 
 
350 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 363 Benzoic acid free. 
 
 Benzoin, gum, see " Drugs." 
 
 568 Bergamot oil (T. D. 5594), (see note to oils, lemon) free, 
 
 Berlin blue, see ** Blues." 
 
 489 Berries, as fruit (T. D. 3162) free. 
 
 " . not edible (T. D. 3898), (drugs), see " Drugs." 
 '* extracts of, see " Extracts." 
 Bessemer metal, see " Iron and Steel." 
 
 443 Betanaphthol, coal tar product (T. D. 13410, 14022) free. 
 
 §3 Betel leaves and nuts (G. A. 299), see par. 470 and 558. . . 10^ 
 
 Beverages, see "Liquors." 
 60 " effervescent preparations (T. D. 4968, 5528). . 25% 
 
 556 Bezoar stones free. 
 
 Bibs, as clothing (G. A. 2139). 
 " in the piece as clothing partly made (G. A. 2967), 
 see "Clothing." 
 
 64 Bicarbonate of soda per lb. j4^ 
 
 60 " of potash (G. A. 548) 25^ 
 
 54 Bichromate of potash 25^ 
 
 66 " of soda 25^ 
 
 177 Bick irons 35^ 
 
 127 Bicycle axles (G. A. 2220), see proviso to "axles. . per lb. 1)4^ 
 " cranks, steel shapes, unfinished (G. A. 2588), see 
 ingots, under title " Iron and steel." 
 
 137 " chains or gearing (T. D. 9969) 30^ 
 
 79 " cement (T. D. 8507) 10^ 
 
 177 " frames (G. A. 2189) 35^ 
 
 177 " lamps (T. D. 9004) 35^ 
 
 148 " nuts (G. A. 2220) 25^ 
 
 353 " saddles, leather chief value (G. A. 2455) 30^ 
 
 177 " screws (G. A. 2220) 35^ 
 
 263 " tire lining, cotton or vegetable fiber 45% 
 
 130 " tubes, steel (G. A. 483, 908; T. D. 13904) 25^ 
 
 177 " wheels (G. A. 2417) 35^ 
 
 177 Bicycles (T. D. 3283) 35^ 
 
 320 Billiard and bagatelle balls, ivory, bone or other ma- 
 terials (T. D. 8797) 50^ 
 
 354 same, ivory, unfinished (G. A. 1831) 35^ 
 
 353 Binding leather 30^ 
 
 352 " rubber chief value (G. A. 2188) 25^ 
 
 264 " shoe, cotton (G. A. 2226) 35^ 
 
 263 " spindle, cotton or vegetable fiber 45^ 
 
 300 " silk, or silk chief value, elastic or non elastic 
 
 (G.A.156) 45^ 
 
 286 •' wholly or in part of wool, worsted or animal 
 
 hair, elastic or non-elastic 50^ 
 
 " other, see "Cords," "Braids," "Tapes," 
 
 "Gimps," "Galloons," and "Trimmings." 
 " twine, see "Twine." 
 
EXISTING LAWS AND DECISIONS. 351 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 443 Binitro-toluole (T. D. 13410, G. A. 1850) .free. 
 
 177 Bird cages, brass or other metal* 35^ 
 
 400 " skins, prepared for preservation, but not further 
 
 advanced in manufacture (G. A. 315, 1428, 
 
 1470) free. 
 
 328 " *"* with feathers on, dyed (G. A. 1019) 35^ 
 
 " eggs, see "Eggs." 
 
 401 Birds, and land and water fowls, dead or alive, except 
 
 poultry (T. D. 1098, G. A. 1916) free. 
 
 328 " dressed and finished, suitable for millinery orna- 
 ments (T. D. 4290) zsi 
 
 " stuffed, not suitable for millinery ornaments, see 
 "Specimens of Natural History." 
 §3 Biscuits and crackers (G. A. 2989) 20^ 
 
 402 Bismuth free. 
 
 60 ' ' oxide of 25^ 
 
 60 ' ' salts of 25^ 
 
 402 " in sticks (T. D. 8868) free. 
 
 59 " subnitrate of (G. A. 586) 25^ 
 
 Bisque ware, see "China." 
 
 177 Bits, saddlery 35^ 
 
 177 " other, steel 35^ 
 
 Bitter apple, (colocynth) see "Drugs." 
 Bitters, see "Preparations" and "Liquors." 
 58 " medicinal (T. D. 10418, 11138), 
 
 50 cents per pound, but not less than 25^ 
 Bitumen, see "Asphaltum." 
 40 Black, made from bone, ivory, or vegetable, under what- 
 ever name known, including bone black and 
 
 lamp black, dry or ground in oil or water 20^ 
 
 592 " lead or plumbago (T. D. 491, 1627) free. 
 
 §3 " lead, preparations of (T. D. 1947, 6403) 20^ 
 
 §3 " paste (T. D. 3632), if not aniline dye, but see 
 
 Coal Tar Product. ' ' 20^ 
 
 595 " salts (T. D. 5096, G. A. 1249) free. 
 
 9 Blacking of all kinds (G. A. 720) 20^ 
 
 129 Blacksmith's hammers and sledges, iron or steel, .per lb. lyi^ 
 351 Bladders, all manufactures of, or of which bladder is 
 component material of chief value, not specially pro- 
 vided for. (See notes to Section 4, Act of Aug. 28, 1894) 2551^ 
 (articles composed wholly or partly of bladder if not 
 found in this "Schedule" in their specific names, 
 are classified under this general provision.) 
 
 ♦Musical bird cages, being cages containing figures of singing 
 birds inside, which, being attached by a mechanical contrivance 
 to musical boxes, go through certain evolutions during the per- 
 formance of the music, are not toys, but dutiable according to the 
 material of chief value (T. D. 10654). See par. 326,'/^. 
 
352 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Bladders — Continued. 
 
 403 " and all integuments of animals and fish sounds 
 
 or bladders, crude, salted for preservation, 
 and unmanufactured, not specially provided 
 
 for (T. D. 14105, G. A. 1821.) free. 
 
 19 " fish, or fish sounds prepared (T. D. 9484, G. A. 
 
 338, T. D. 14105) 25^ 
 
 Blades for knives, razors, etc., see respective article. 
 
 39 Blanc-fixe or artificial sulphate of barytes 25^ 
 
 Blanketing, woolen, in the piece (T. D. 4271, 9012) see 
 "Woolens." 
 " machine, according to material of chief value. 
 
 Blankets, wool or animal hair, see "Woolens." 
 264 " endless, cotton and rubber, cotton chief value 
 
 (T.D. 8226) 35^ 
 
 " printers', see Felts under title "Woolens," 
 
 311 Blank forms, printed, not lithographed (T. D. 3941) 25^ 
 
 Blanks, file, see "Files." 
 
 327 Blasting caps per m. $2.07 
 
 " explosives, see "Powders." 
 
 277 Blay linens, as linen cloth 35^ 
 
 537 Bleaching powder or chloride of lime (G. A. 954) free. 
 
 181 Blinds, bamboo (T. D. 7651, G. A. 820) 25^ 
 
 211 Bloater paste (T. D. 14267, 14906) 20^ 
 
 Blocks, last, wagon, oar, gun, heading, paving, match, 
 and all like blocks or sticks, see blocks under 
 "Woods." 
 " die or blanks, see " Iron and Steel." 
 469 Blood, dragon's free. 
 
 404 " dried free. 
 
 225^ " pudding (T. D. 7066) 20^ 
 
 Blooms, see "Iron and Steel." 
 38 Blues, such as Berlin, Prussian, Chinese, and all others, 
 containing ferrocyanide of iron, dry or ground in or 
 
 mixed with oil (T. D. 8312, 1705) per lb. 6^ 
 
 same, when in pulp or mixed with water, on the mate- 
 rial contained therein when dry per lb. df 
 
 Blue galls, as nutgalls. 
 
 59 " mass (T. D. 620) 25^ 
 
 §3 " pulp (T. D. 4089) but see coal tar product 20^ 
 
 " ultramarine, see " Paints." 
 
 405 " vitriol or sulphate of copper free. 
 
 43 " wash, containing ultramarine per lb. 2>^ 
 
 14 " " a coal tar color and contaiining no ultramar- 
 ine (G. A. 1346, 1565) 25^ 
 
 Boards, see lumber under title "Woods." 
 
 535 Boats, life, imported by societies for saving life free. 
 
 276 Bobbinet, cotton or linen (netting) 50^ 
 
EXISTING LAWS AND DECISIONS. 353 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Bobbin wire, see "Wire." 
 294 Bockings, printed, colored, or otherwise (T. D. 3279) ... 30^ 
 
 352 Bodkins, bone or horn (T. D. 4703) 25^ 
 
 354 " ivory (T. D. 4703) 35^ 
 
 150 " metal 25^ 
 
 90 Bohemian glassware, see ' * Glass " 40^ 
 
 Boiler iron, tubes, flues, or stays, see " Iron or Steel." 
 ** bottoms tin, see *'Tin, manufactures of." 
 
 406 Bologna sausages (T. D. 5472, 9406, G. A. 867) free. 
 
 131 Bolt blanks, iron or steel per lb. i^^ 
 
 Bolt rope, as cordage. 
 
 407 Bolting cloths, especially for milling purposes, but not 
 
 suitable for manufacture of wearing apparel 
 
 (T. D. 10626, G. A. 2724) free. 
 
 302 ** cloth, silk, for manufacture of wearing apparel 
 
 (T. D. 10272, 10645, G. A. 1238) 45^ 
 
 131 Bolts, iron, or steel, with or without threads or nuts, or 
 
 bolt blanks (G. A. 1483) per lb. i^*^ 
 
 177 " for doors, &c., brass, iron or other metal 35^ 
 
 ** " constr'tion and repair of vessels, see "Vessels." 
 
 673 ** shingle, handle, heading, and stave free. 
 
 352 Bone, all manufactures of, or of which bone is compo- 
 nent material of chief value, not specially pro- 
 vided for (see notes to Section 4, Act of Aug. 28, 
 
 1894) 25^ 
 
 (articles composed wholly or partly of bone if not 
 found in this "Schedule" under their specific 
 names, are classified under this general provi- 
 sion.) 
 
 40 " black 20^ 
 
 9 " char, suitable for use in decolorizmg sugars 20^ 
 
 40 " " not so suitable (T. D. 9044) 20^ 
 
 465 " cuttle fish or sepia free. 
 
 320 " dice, draughts, chessmen, chess balls, and billiard, 
 
 pool and bagatelle balls (T. D. 8797) 50^ 
 
 408 " dust or animal carbon, and bone ash, fit only for 
 
 fertilizing purposes free. 
 
 19 " size (G. A. 349) as glue 25^ 
 
 408 Bones, crude, or not buriled, calcined, ground, steamed, 
 
 or otherwise manufactured (G. A. 2831) free. 
 
 326)^ " or castenets (wood) (T. D. 2510) 25^ 
 
 Bonnet pins, see " Pins." 
 
 Bonnets, and materials for see " Hats." 
 
 594 Bookbinders' agate burnishers (G. A. 1989) free. 
 
 341 " calf skins, dressed and finished 20^ 
 
 264 " cloth, cotton (T. D. 3834, 5830, 8909, 13385). 35^ 
 
 308 " paper, surface coated (G. A. 554) 30^ 
 
 263 " webbing, flax (G. A. 1000) 45^ 
 
354 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 311 Books* and pamphlets, bound or unbound, not specially 
 
 provided for (G. A. 775, 831, 1967, 2243) 25^ 
 
 307 " blank, for copying, of tissue paper 35^ 
 
 311 " " (T. D. 9904) 20^ 
 
 410 " bound or unbound, which shall have been 
 
 printed more than twenty years at the date of 
 
 importation! free. 
 
 311 " copy, partly printed (G. A. 2982) 25^ 
 
 " specially imported for use of United States, see 
 
 "United States." 
 " specially imported for schools and societies, see 
 " Societies." 
 413 " for State or public librariest (T. D. 8558) free. 
 
 411 ** and pamphlets printed exclusively in languages 
 
 other than English ^ (T. D. 11118, G. A. 623, 
 831, 1093, 1094, 1262, 1266, 1268, 2397) free. 
 
 410 *' and periodicals (scientific) devoted to original 
 
 scientific research, and publications issued 
 for their subscribers by scientific and literary 
 associations or academies, or publications of 
 individuals for gratuitous private circulation 
 and public documents issued by foreign gov- 
 ernments X (G- A. 2851) free. 
 
 411 ** and music, in raised print, used exclusively by 
 
 the blind:}: free. 
 
 '• professional, of persons arriving in the United 
 
 States, see "Effects." 
 ** as personal or household effects, see " Effects." 
 *' pocket, according to material of chief value. 
 313 " scrap, paper chief value (T. D. 2109) but see 
 
 * ' Albums " 205^ 
 
 353 ** ** leather chief value (T. D. 2109) 30^ 
 
 *** Books exported and bound abroad are liable to duty on their 
 full value on their return. The assessment of duty cannot be 
 restricted to the value of the binding done abroad " (T. D. 666). 
 
 f Books, although recently rebound for purposes of preservation, 
 are free of duty under par. 410 (T. D. 13164, citing in extenso, In re 
 Boston Book Co., Circuit Court, 50 Fed. Rep. 914 and G. A. 1865.) 
 
 :}:The importation of books, copyrighted in the United States, 
 without the consent of the owner of the copyright is prohibited — 
 when such reprints are imported collectors are to detain them 
 without entry and notify the owners of such copyrights, provided 
 they have filed their certificates of ownership (T. D. 5342, 5416). 
 See Copyright Act of March 3, 1891 {supra). 
 
 Copyright articles imported to be deposited in the Library of 
 Congress are free of duty (T. D. 14587). 
 
 Books exempt from duty may be imported by mail and 
 will be detained only for inspection to prevent fraud and infringe- 
 ment of domestic Copyrights, (T. D. 10364). The importation of 
 any obscene literature, whatever may be its general object or 
 tendency, and in whatever language it may be published, is pro- 
 hibited (T. D. 9039), see Section to of Act Aug. 28, 1894. 
 
EXISTING IvAWS AND DECISIONS. 355 
 
 Paragraph Rate ol 
 
 I.aw, 1894. Duty. 
 
 Boots, Shoes and Slippers : 
 
 301 Chinese, if silk chief value (G. A. 288) 50^ 
 
 258 cotton and silk, cotton chief value (G. A. 288, 621) 40% 
 
 felt, as clothing, see "Woolen clothing." 
 352 India rubber, including those having slight mixture of 
 
 wool (T. D. 1536) 2sfo 
 
 277 jute chief value (G. A. 1008) 35^ 
 
 lacings for, see "Lacings." 
 
 341 leather, or leather chief value (G. A. 1373, 319) 20^ 
 
 341 leather and wool, leather chief value (G. A. 249) 20^ 
 
 301 silk, or silk chief value (G. A. 288, 621) 50^ 
 
 wool, or animal hair chief value, see "Woolen clothing." 
 
 177 Boot studs (T. D. 5976), metal chief value 35^ 
 
 " web and webbing, see "Webbing." 
 
 2 Boracic acid per lb. 2>^ 
 
 10 Borate of lime per lb. i}i^ 
 
 10 " " soda per lb. 2^ 
 
 10 Borax, crude per lb. 2^ 
 
 10 " refined • per lb. 2^ 
 
 467 Bort or diamond dust free. 
 
 Botany, specimens of, see " Specimens." 
 88 Bottle glassware, molded or pressed green and colored 
 and flint or lime bottle glassware (holding- over 
 one pint) not specially provided for (G. A. 2781, 
 
 2922) per lb. 3^^ 
 
 all other, not specially provided for (G. A. 2922). . 40^ 
 88 Bottles, green and colored, molded, or pressed, and 
 flint and lime glass bottles holding more than 
 one pint, whether filled or unfilled and whether 
 their contents be dutiable or free* (G. A. 716, 
 966, 1325, 1569, 1586, 1928, 2202,2560, 2781). per lb. }if 
 vials holding not more than one pint and not less 
 
 than X pii^t per lb. i>^^ 
 
 " holding less than )i pint per gross 40^ 
 
 90 Bottles or other vessels or articles of glass, cut, en- 
 graved, painted, colored, printed, stained, 
 etched, or otherwise ornamented or decorated, 
 except such as have ground necks and stoppers 
 only, filled or unfilled, unless otherwise specially 
 provided for (T. D. iiooi, 11379, G. A. 1113, 2875) 40^ 
 
 *When bottles holding more than one pint, filled with merchan- 
 dise, are dutiable under paragraph 88, they are not also dutiable 
 as "coverings " under section 19 of the Act of June 10, 1890; but 
 if such bottles are unusual coverings, then they are dutiable under 
 said section 19 (G. A. 2849, 2869, 2877). 
 
 Filled bottles holding 7wt more than one pint and filled bottle 
 glassware (irrespective of size) do not pay a separate duty under 
 paragraph 88, but their value should be merged into the value of 
 the contents, if usual coverings (G. A. 2952). 
 
356 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Bottles — Cofitinued. 
 
 " with glass siphon (T. D. 14962) as Bottles. 
 " earthenware, China or porcelain, see " Earthen- 
 ware." 
 ** of American manufacture exported filled and re- 
 turned empty, see "United States products." 
 " if fancy bottles other than usual coverings, 
 dutiable under sec. 19, Act of June 10, 1890. 
 
 177 " smelling, metal chief value (G. A. 1882) 35^ 
 
 83 " stoneware (G. A. 564) 20^ 
 
 244"] '• containing still wines, ginger wine or ginger 
 245 cordial, vermuth, ale, porter, beer, ginger ale, 
 
 248 j ginger beer, and bottles containing prepara- 
 
 585 tions for societies, no separate duty on the 
 
 bottles (G. A. 325, 2877). 
 243 ) " containing sparkling wines, brandy and other 
 237 ) spirituous liquors (T. D. 4478) pay separate 
 
 duty. 
 
 387 " or flasks, quicksilver, when returned free. 
 
 Bougies (surgical instruments) dutiable according to the 
 material of chief value (G. A. 1326). 
 
 180 Box shooks (T. D. 9177, 3817) 20^ 
 
 387 " '* exported and returned as boxes, except 
 
 lemon, lime and orange boxes free. 
 
 684 Box wood, in the log, rough, or hewn free. 
 
 " in other form, see specific article under 
 
 "Woods." 
 
 181 Boxes, cheese, materials for, hoops and bodies (T. D. 
 
 2307) 25^ 
 
 177 " metal 35^ 
 
 326 1^ * ' musical (G. A. 2903) 25^ 
 
 180 " packing and packing box shooks, wood (T. D. 
 
 3817, 9177, G. A. 296, 1087, 1506) 20^ 
 
 313 " paper, not surface coated (G. A. 822) 20^ 
 
 308 * ' paper, surface coated (G. A. 789) 30^ 
 
 353 " papier mache (G. A. 1385) 30^ 
 
 179 " pill, willow (G. A. 1506, 2790) 25^ 
 
 354 " shell 35^ 
 
 181 " of rose, satin or other woods, not packing 25^ 
 
 302 * ' silk chief value (T. D. 5349) 45^ 
 
 " returned, empty, see "United States product." 
 
 177 Braces and bits, iron or steel 35^ 
 
 263 " cotton or linen, elastic or non-elastic (T. D. 7333). 45^ 
 
 300 " silk or silk chief value 45^ 
 
 286 " wholly or part of wool, worsted or animal hair, 
 
 elastic or non-elastic 50^ 
 
 336 Bracelets, jewelry (T. D. 5161) 35^ 
 
EXISTING LAWS AND DECISIONS. 357 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 134 Brackets, cast iron per lb. -^-^9 
 
 177 " brass or other metal, except cast iron 35^ 
 
 181 ** wood 25^ 
 
 149 Brads, tacks and sprigs, cut 25^ 
 
 Braids, for hats and bonnets, see "Hats." 
 
 §3 " bark of tree (G. A. 1678) 20^ 
 
 263 " bast (G. A. 3006) 45^ 
 
 263 " cotton, elastic or non-elastic* (T. D. 6733, G. A. 
 
 1431, 1691, 2143, 2236, 2312, 2850, 2914) 45^ 
 
 263 " cotton and straw, cotton chief value (G. A. 625). 45^ 
 
 263 " linen (T. D. 6119), elastic or non-elastic 45^ 
 
 263 " manillaorhempchiefvalue(G. A. 1131, 1230, 1450). 45^ 
 
 177 '• metal (G. A. 625, 644) 35^ 
 
 352 " rubber and silk, rubber chief value (G. A. 1754). 25^ 
 
 263 " rubber and cotton, rubber chief value (G. A. 1691). 45^ 
 
 263 " straw and cotton, straw chief value (G. A. 625, 
 
 653) 45^ 
 
 300 *• silk or silk chief value, elastic or non-elastic 
 
 (T. D. 6650, G. A. 1745, 2138, 2287) 45^ 
 
 286 '* wholly or in part of wool, worsted or animal hair, 
 
 elastic or non-elastic (T. D. 4806, G. A. 625, 651, 
 
 1131,1230,2586) 50^ 
 
 §3 Bran and mill feed (T. D. 4235) 20^ 
 
 Brandy, see "Liquors." 
 
 16 " coloring (T. D. 6740, 10518) ^0% 
 
 177 Brass, articles, manufactures or wares, not specially pro- 
 vided for, composed wholly or in part of brass, 
 whether partly or wholly manufactured (see 
 
 notes to Sec. 4, Act of Aug. 28, 1894) 35^ 
 
 (articles composed wholly or partly of brass, if not 
 found in this "Schedule" under their specific 
 names, are classified under this general provi- 
 sion.) 
 
 159 ** in bars or pigs (G. A. 360) 10^ 
 
 159 " clippings 10^ 
 
 159 " old (T. D. 3748) 10^ 
 
 59 Braunscheid oil (T. D. 3528) 25^ 
 
 161 Brazier's copper 20^ 
 
 491 Brazil nuts free. 
 
 416 '* paste free. 
 
 418 " pebble, unwrought or unmanufactured free. 
 
 " pebble, prepared for spectacles, see "Lenses." 
 " wood, see "Wood." 
 
 * Feather-stitched braids held to be dutiable under the provi- 
 sion for "braids," which is more specific than "trimmings" (T. D. 
 13653 citing In re Dieckerhoff, Circuit Court, 54 Fed. Rep. 161, G. 
 A. 2143). 
 
358 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894, Duty. 
 
 419 Breccia, in blocks or slabs free. 
 
 Bremen blue (T. D. 1705) see "Blues." 
 
 44 Brewers' compound (T. D. 3484), as varnish, for the alco- 
 hol contained therein per gall. I1.32 and 25^ 
 
 684 Briar-wood or briar-root, and similar wood unmanufac- 
 tured, or not further manufactured than cut into 
 blocks suitable for the articles into which they are 
 
 intended to be converted free. 
 
 77 Brick, fire, magnesic (G. A. 2595) per ton |i.oo 
 
 76 ** other than magnesic fire brick, not glazed, orna- 
 mented, enameled, or decorated in any manner 
 
 (T. D. 8044, 9821; G. A. 2849) 25^ 
 
 if ornamented, glazed, enameled or decorated. 30^ 
 ** all encaustic, see "Tiles." 
 
 86 " bath (G. A. 2900) ? 30^ 
 
 353 Bridles (saddlery) if leather chief value 30^ 
 
 177 " " if metal chief value 35^ 
 
 §3 Brilliantine, lustre powder (G. A. 2946) 20^ 
 
 Brilliants, cotton, as cotton cloth (T. D. 246). 
 Brimstone, see "Sulphur." 
 Brislings, see "Fish." 
 314 Bristles, sorted, bunched, or prepared in any man- 
 ner (G. A. 2993) per lb. ^Yzf 
 
 420 " crude, not sorted, bunched or prepared free. 
 
 310 Bristol boards as drawing paper (G. A. 1060) 20^ 
 
 556 " stones, unmanufactured free. 
 
 584 Britannia metal, old, and fit only to be remanufactured.free. 
 
 177 " ware 35^ 
 
 233 British gum or burnt starch (G. A. 1418) per lb. lyif 
 
 §3 " lustre (T. D. 491, 1947, 6403) 20^ 
 
 160 Brocade, as bronze powder (T. D. 5530) 40^ 
 
 Brocade, cotton, as cotton cloth (G. A. 1455, 2434). 
 Broche shawls, see "Shawls." 
 
 421 Bromine free. 
 
 177 Bronze, manufactured articles or wares, not specially pro- 
 vided for, composed wholly or in part of bronze, 
 and whether partly or wholly manufactured, 
 (see notes to Section 4, Act of Aug. 28, 1894). . . 35^ 
 
 (articles composed wholly or partly of bronze, if not 
 found in this "Schedule" under their specific 
 names, are classified under this general pro- 
 vision.) 
 ** casts, specially imported for schools and socie- 
 ties, see "Societies." 
 177 ** figures, if not works of art (T. D. 7657, G. A. 
 
 727, 581) 35^ 
 
 " figures, if works of art, see "Art." 
 160 " metal, or Dutch metal, in leaf (T. D. 8479, 45o8).. 40^ 
 
EXISTING LAWS AND DECISIONS. 359 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Bronze — Continued. 
 
 452 " metal, if copper chief value (G. A. 2995) free. 
 
 160 " powder (T. D. 5530, G. A. 991, 2885) 40^ 
 
 336 Brooches, if jewelry (T. D. 5103, G. A. 2096) 35^ 
 
 422 Broom corn free. 
 
 314 Brooms (G. A. 2987) 20^ 
 
 14 Brown crystals (T. D. 1035) 25^ 
 
 48 " Spanish (paint) 25^ 
 
 645 " wool grease (T. D. 8392, G. A. 373, 736, 1951). . . .free. 
 
 314 Brushes, of all kinds (T. D. 6174) 35^ 
 
 314 " brass, scratch (T. D. 5519, 7015) 35^ 
 
 314 ' ' for copying books (G. A. 1946) 35^ 
 
 314 " dust, feather (T. D. 7015) 35^ 
 
 314 *' flesh (G. A. 1313) 35^ 
 
 314 " hair, with ivory backs and handles, or of cellu- 
 loid (T. D. 7015) 35^ 
 
 314 " powder puffs (T. D. 3114, G. A. 1731, 2034) 35^ 
 
 314 " sink (T. D. 8999) 35^ 
 
 314 " throat (T. D. 8696) 35^ 
 
 314 *' tooth (T. D. 8779) 35^ 
 
 321 " toy (T. D. 569, but see G. A. 1053) 25^ 
 
 Buchu leaves, see "Drugs." 
 177 Buckles, gold, silver or other metal (T. D. 9382, G. A. 
 
 1098, 1099) 35^ 
 
 336 " if jewelry (G. A. 1098) 35^ 
 
 264 Buckrams, cotton (T. D. 9941, G. A. 1141) 35^ 
 
 424>^ " jute, as burlaps (G. A. 2251) free. 
 
 190 Buckwheat (T. D. 6156) 20^ 
 
 §3 " flour 20^ 
 
 Buds, (drugs), see ** Drugs." 
 Buffalo skins, as fur skins. 
 
 326>^Bugles, musical instruments, metal 25^ 
 
 ** or beads, see "Beads." 
 113 Building forms and other structural shapes, iron or steel, 
 whether plain or punched, or fitted for use (T. 
 
 D. 7617, 7773, G. A. 1484, 1936) per lb. ^^<^ 
 
 *' stone, see "Stones." 
 Bulbs and roots, not edible, not specially provided for, 
 see "Plants." 
 " (drugs) see "Drugs." 
 177 Bullets 35^ 
 
 423 Bullion, gold or silver (T. D. 7996, 8619, G. A. 913) free. 
 
 162 Bullions *and metal thread of gold, silver, or other met- 
 als, not specially provided for (T. D. 5642, 6042, 6149, 
 
 G. A. 393, 1519, 1523, 2529) (see Tinsel) 25^ 
 
 ♦Bullion is a distinct article known to the trade, and is a tinsel 
 wire made into a spiral form. It is bought and sold by the pound 
 
360 U. S. IMPORT DUTIES UNDKR 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 558 Bulrushes free. 
 
 Bunion plasters, see "Plasters." 
 
 Bunting, wool or worsted, see "Woolen Dress Goods." 
 
 424 Burgundy pitch free. 
 
 424i^Burlaps (G. A. 1129, 1254, T. D. 13652, G. A. 2136, 2251, 
 
 2252, 2263, 2337, T. D. 15499) free. 
 
 424>^ ' * made into bags for grain free. 
 
 233 Burnt starch or dextrine (G. A. 1418) per lb. iyi<^ 
 
 594 Burnishing stones (G. A. 1989) free. 
 
 Bur waste, see "Wool." 
 638 Burr stone, in blocks, rough or manufactured, or bound 
 
 up into mill stones (T. D. 5878, G. A. 791). free. 
 177 " " rollers (T. D. 7140) 35^ 
 
 Busts, see "Art." 
 
 140 Butcher's knives and steels 35^ 
 
 194 Butter, and substitutes therefor (T. D. 7745) per lb. 4^ 
 
 213 " apple 20^ 
 
 230 " cocoa, or cocoa butterine (G. A. 1174, 2766). per lb. 3>^f 
 
 315 Button forms, lastings, mohair, cloth, silk, or other manu- 
 
 factures of cloth, woven or made in patterns of 
 such size, shape, or form, or cut in such man- 
 ner as to be fit for buttons exclusively, (T. D. 
 
 3084, 4394, 10570; G. A. 1209) 10^ 
 
 177 " drills, metal (G. A. 2883) 35^ 
 
 177 " material, of zinc, and nickel (T. D. 6904) 35^ 
 
 " moulds, according to material of chief value. 
 177 " shanks, metal, (T. D. 9017) 35^ 
 
 316 Buttons, agate, commercially known as such 25^ 
 
 317 " bone, wholly or partially manufactured (G. A. 
 
 957) 35^ 
 
 177 " brass (T. D. 13382) 35^ 
 
 15 " celluloid 45^ 
 
 84 ' ' china or porcelain, plain 30^ 
 
 85 " n a a decorated 35^ 
 
 336 " collar, cuff or sleeve, mock or real jewelry 
 
 (T. D. 5315, 9832) 2>Si 
 
 264 " cotton velvet, cotton chief value (T. D. 12758). . 35^ 
 
 317 " glass, wholly or partially manufactured (T. D. 
 
 5511, G. A. 1714, 2619) 35^ 
 
 353 " gutta percha 30^ 
 
 and is used in the manufacture of tassels, epaulets, fringes, &c. 
 When made into these or other articles, it loses its identity as 
 "bullion," and becomes a manufacture, having a new and differ- 
 ent form and commercial designation (G. A. 644.) 
 
 Metal in the form of lam6 or lahn, wound around cotton thread, 
 forms what is commercially known as metal thread (G. A. 2439), 
 but when converted into an article, it ceases to be metal thread 
 (G. A. 644). 
 
EXISTING LAWS AND DECISIONS. 361 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Buttons — Continued. 
 317 " horn, wholly or partially manufactured (G. A. 
 
 ^ 957) ;•••• 35% 
 
 317 " ivory or vegetable ivory, wholly or partially 
 
 manufactured* (T. D. 4346, G. A. 1892) 35^ 
 
 351 " jet (G. A. 2619) 25^ 
 
 177 ** metal 35^ 
 
 353 •• papier-mache, chief value, if not shoe buttons 
 
 (G. A. 2433) 30^ 
 
 316 ** pearl and shell, wholly or partially manufac- 
 tured (G. A. 894), I cent per line, (button 
 measure of -^^ of i inch) per gross and 15^ 
 
 318 " shoe, made of paper, board, papier-mache, pulp, 
 
 or other similar material not specially pro- 
 vided for 25^ 
 
 300 " silk or silk chief value (T. D. 6031, 10551, G. A. 
 
 2135) 45^ 
 
 177 *• steel or iron 35^ 
 
 181 " wood 25^ 
 
 286 " or barrel buttons, or buttons of other forms, 
 
 for tassels or ornaments, wholly or in part of 
 
 wool, worsted or animal hair 50^ 
 
 131 Butts and hinges, iron or steel per lb. \Yzf 
 
 497 ** jute free. 
 
 ^ 
 
 c 
 
 2o6>^Cabbage seed (T. D. 6635) 10^ 
 
 425 Cabbages free. 
 
 Cabinets, specimens of natural history, botany, and 
 
 rnineralogy, see "Specimens." 
 Cabinetware and wood, 8ee " Furniture " and ** Woods." 
 
 177 Cable, telegraph (G. A. 2906) 35^ 
 
 Cables, see *' Cordage " and " Iron Chains." 
 
 61 Cachous aromatic (toilet) (T. D. 9132, G. A. 2739) 40^ 
 
 Cacoa, see " Cocoa." 
 60 Cade oil (T. D. 6882) 25^ 
 
 427 Cadmium , free. 
 
 48 Cadmium yellow (G. A. 2049) 255^ 
 
 568 Cajeput oil free. 
 
 §3 Cakes and crackers (T. D. 14469) 20^ 
 
 428 Calamine free. 
 
 Calamus root, (T. D. 1279,) see '* Drugs." 
 
 * Buttons made from whiting and shellac in imitation of ivory, 
 held to be dutiable as ivory buttons (G. A. 417). Buttons of 
 peculiar shape for ornamenting garments, held to be buttons 
 (G. A. 1892). 
 
 iii 
 
362 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 60 Calcium, chloride of (T. D. 9008) 25^ 
 
 60 " santonate of (T. D. 9935) containing less than 
 
 80^ of santonine (see " Santonine ") 25^ 
 
 504 Calf's hair, cleaned or uncleaned, and unmanufactured .free. 
 
 " " goods, see " Woolens." 
 
 505 Calfskins, dried, salted or pickled free. 
 
 341 " tanned or tanned and dressed (T. D. 5635, 
 
 G. A. 1743) 20^ 
 
 341 " bookbinder's, dressed and finished 20^ 
 
 341 *' japanned or patent leather (G. A. 2179.) 20^ 
 
 394 Calisaya bark free. 
 
 i6}4 ** " otherwise than crude (T. D.^9465) 10^ 
 
 59 Calomel 25^ 
 
 Cambrics, cotton, as cotton cloth (T. D. 246). 
 
 277 " linen 35^ 
 
 Camel's hair, raw or unmanufactured, see *• Wool." 
 " " goods, see "Woolens." 
 
 " " noils, see "Wool." 
 
 314 ** " pencils in quills 355^ 
 
 234KCamelias (G. A. 290) 10^ 
 
 336 Cameos, in frames 35^ 
 
 338 *' cut but not set (T. D. 921 1) 25^ 
 
 338 ** set but not as jewelry 30^ 
 
 336 " set as jewelry 35^ 
 
 102 Cameras, if glass chief value 35^ 
 
 '* other, dutiable according to the material of 
 chief value. 
 
 lo^Camphor, refined 10^ 
 
 429 " crude free. 
 
 60 " oil (T. D. 9264, G. A. 2815) 25% 
 
 611 Canary seed free. 
 
 571 " weed, as orchil •. free. 
 
 Candelabras (T. D. 3347), see " Candlesticks." 
 
 470 Candle nuts (T. D. 1958) free. 
 
 §3 " tar or residuum (T. D. 5091, G. A. 2431) 20^ 
 
 Candlewicking, see "Wicks." 
 
 351 Candles and tapers, wax (G. A. 1205) 25^ 
 
 " carbon, according to material of chief value. 
 177 Candlesticks, brass, gold, silver or other metal (T. D. 
 
 3347) 35^ 
 
 84 " china or earthenware, plain 30^ 
 
 85 '* " " decorated 35^ 
 
 Candy, see "Confectionery." 
 
 Canella alba bark, see " Drugs." 
 179 Cane, chair, wrought or manufactured from rattans or 
 
 reeds (T. D. 9779, G. A. 1665) 10^ 
 
 181 Canes for walking, finished, wood (T. D. 9067, G. A. 
 
 2437) 25^ 
 
EXISTING LAWS AND DECISIONS. 
 
 363 
 
 Paragraph 
 I<aw, 1894. 
 
 Rate of 
 Duty. 
 
 359 
 684 
 
 179 
 
 Canes — Continued. 
 
 ** containing pipes (T. D. 3692) 50^ 
 
 " bamboo, reeds, and sticks for, in the rough or 
 not further manufactured than cut into suitable 
 
 lengths (T. D. 4345, G. A. 1281, 1665) free. 
 
 ** reeds for, wrought or manufactured from reeds 
 
 or rattan (G. A. 1665) 10^ 
 
 Canned goods, see " Meats," "Vegetables," "Fish," &c. 
 Cannetille or bullions, see " Bullions." 
 Cans made of imported material entitled to drawback, 
 see section 22, Act Aug. 28, 1894. 
 *' tin, exported and returned, see "United States 
 products." 
 Cantharides (Spanish flies), see " Drugs." 
 Canton flannels as cotton cloth (T. D. 3422). 
 
 " crapes, silk 45^ 
 
 Canvass, cotton, not duck (T. D. 6362), as cotton cloth. 
 
 embroidery, flax, jute or hemp (G. A. 873, 2136) . 35^ 
 
 floor, (not oil cloth), of flax, hemp or jute 30^ 
 
 sail, cotton, see " Cotton Duck." 
 
 ** linen 35^ 
 
 flax, hemp or jute, commercially known as 
 
 burlaps, see "Burlaps." 
 flax, hemp or jute, other than burlaps, (G. A. 
 
 1426, 2214, 2255, 2259) 35^ 
 
 Caoutchouc, see "India Rubber." 
 
 326j^Capadastras (T. D. 8549) 25^ 
 
 Cape gum, see "Drugs." 
 
 Capers, (picklds) 30^ 
 
 Capes, fur 30^ 
 
 " silk 50^ 
 
 " wool, worsted or animal hair, see "Woolen 
 Clothing." 
 percussion (T. D. 3846) (can be warehoused, T. D. 
 
 9564) see also cartridges 30^ 
 
 blasting per M. I2.07 
 
 cotton (G. A. 2277, 2133) 40^ 
 
 cloth, tweed (T. D. 7214) see " Woolen Clothing." 
 
 fur (T. D. 7214, G. A. 537) 30^ 
 
 leather 30^ 
 
 linen (G. A. Mar. 9, 1895) 50^ 
 
 silk (T. D. 6044) 50^ 
 
 wool, worsted or animal hair (T. D. 7214, 8506, 
 G. A. 355, 456, 938, 1302) see "Woolen Cloth- 
 ing." 
 Capsicum or red pepper, see " Pepper." 
 Capsules, see "Preparations." 
 [77 " for bottles, metal 359^ 
 
 302 
 
 277 
 295 
 
 277 
 
 277 
 
 198 
 
 353 
 301 
 
 327 Caps, 
 
 327 
 
 258 
 
 353 
 353 
 275 
 301 
 
364 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. I^"ty. 
 
 611 Caraway seed free. 
 
 568 '• oil free. 
 
 143 Carbines 2Pio 
 
 363 Carbolic acid (T. D. 2587, 6496,) (but see par. 443) free. 
 
 59 " sheep wash (T. D. 8182, 8782) 25^ 
 
 408 Carbon, animal, fit only for fertilizing purposes (G. A. 
 
 2422) free. 
 
 40 " " as bone black 20^ 
 
 §3 " blocks or plates (T. D. 8777) 20^ 
 
 " candles, according to material of chief value. 
 
 §3 " gas retort (T. D. 5050) 20^ 
 
 8>^Carbonate of ammonia (T. D. 7381) 20^ 
 
 395 ** " baryta or witherite free. 
 
 24 ** " magnesia (medicinal) per lb. 3?' 
 
 543 " " " native mineral, or magnesite. . .free. 
 
 595 •* " potash, crude, or black salts (T. D. 5096, 
 
 G. A. 1249) free. 
 
 ** ** soda, see ''Soda." 
 
 640 " " strontia, mineral free. 
 
 88 Carboys, covered or uncovered, whether filled or un- 
 filled, whether contents dutiable or free, '^yif per lb. 
 " returned, see "United States products." 
 Carbuncles, see " Precious stones." 
 Carcasses of animals, dressed for food, see " Meats." 
 
 611 Cardamon seed free. 
 
 308 Card board (G. A. 634, 770) . -. 30^ 
 
 " baskets, see "Baskets." 
 
 " cases, according to the material of chief value. 
 " waste, see "Wool." ' 
 
 132 " clothing, manufactured from tempered steel wire 
 
 (T. D. 8973, 5800, G. A. I479)-Per sq. ft. ^of 
 
 132 " ** all other per sq. ft. 20^ 
 
 Cardigan jackets, wool, see "Woolen clothing." 
 
 177 Carding machinery (T. D. 1136) 35^ 
 
 308 Cards, blank, surface coated 30^ 
 
 311 " printed (T. D. 3941, 4719). 259^ 
 
 " lithographed, see "Lithographs." 
 " playing, see " Playing cards." 
 
 555 Carlsbad sprudel salts (T. D. 9715) free. 
 
 Carmine, lake, see " Paints." 
 
 514 Carmines, indigo free. 
 
 Carnelian, see "Cornelian." 
 
 181 Carpet beaters, rattan (G. A. 1014) 25^ 
 
 Carpets, Carpeting, Mats and Rugs, viz:* 
 
 293 Angola (T. D. 1463) as two-ply ingrain 30^ 
 
 287 Aubusson and Axminster, and of like character 40^ 
 
 ♦See note on next page. 
 
EXISTING LAWS AND DECISIONS. 365 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Carpets, Carpetings, Mats and Rugs. — Continued.'^ 
 
 294 Baize or Bookings, printed, colored, or otherwise 
 
 (T. D. 3279) 30^ 
 
 289 Broche (T. D. 7894) 40^ 
 
 289 Brussels, and carpets of like character 40^ 
 
 291 Brussels, tapestry, and carpets of like character, 
 
 printed on the warp or otherwise 42 >^^ 
 
 289 Byzantine (T. D. 6538) 40^ 
 
 287 Chenille, and carpets of like character 40^ 
 
 cork, figured or plain, see "Oilcloth." 
 
 295 cotton, flax, or wool, or parts of either not specially 
 
 provided for (T. D. 3390) 30^ 
 
 294 druggets, printed, colored or otherwise (T. D. loiii).. . 30^ 
 
 294 felt (T. D. loii, G. A. 1063) 30^ 
 
 295 flax, cotton or wool, or parts of either not specially 
 
 provided for ^ 30^ 
 
 295 hair and cotton (G. A. 191 1) 30^ 
 
 269 hemp and jute (T. D. 13724, G. A. 2052) 20^ 
 
 292 ingrain treble and three-ply 32>^^ 
 
 293 ingrain two-ply 30^ 
 
 295 Kalmuc (T. D. 10038) 30^ 
 
 269 Madras (T. D. 4861, 7548) 20^ 
 
 287 moquette 40^ 
 
 290 mosaic velvet (T. D. 6033, G. A. 1997) 40^ 
 
 290 plush (T. D. 4720) 40^ 
 
 288 Saxony, Tournay velvet, and carpets of like character 40^ 
 290 velvet and tapestry velvet, printed on the warp or 
 
 otherwise, and carpet of like character (T. D. 6033). 40^ 
 288 velvet Tournay, and carpets of like character 40^ 
 
 292 Venetian, chain y^%1o 
 
 288 Wilton, and carpets of like character 40^ 
 
 293 wool Dutch 30^ 
 
 295 of wool, flax or cotton, or parts of either, not specially 
 
 provided for (T. D. 3390, G. A. 1911, 2000, 2244, 2352).. 30^ 
 287 woven whole for rooms (T. D. 9174) 40^ 
 
 296 mats, rugs, screens, covers, hassocks, bedsides, art 
 
 squares, and other portions of carpets or carpetmg 
 wholly or in part of wool, and not specially provided 
 for, subjected to the rate of duty herein imposed on 
 carpets or carpeting of like character or description 
 (T. D. 8969. G. A. 2902). 
 
 356 mats, cocoa fiber or rattan 20^ 
 
 352 " grass, in natural state (G. A. 708, 1705) 25^ 
 
 277 *' " fiber (G. A. 1054) 35^ 
 
 *Carpets and mats made of pile fabrics cannot be classified as 
 pile fabrics or as manufactures of wool (T. D. 13724, G. A. 2052, 
 2454). 
 
366 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Carpets, Carpetings, Mats and Rugs. — Continued.* 
 mats, sheepskin (G. A. 298, but see notes to Skins) as 
 woolen manufactures, see "Woolens." 
 
 485 "• straw, for floors (G. A. 1442) free, 
 
 " other, according to material. 
 
 287 rugs, Berlin, Oriental, and other similar rugs 40^ 
 
 353 " fur skins with stuff'ed heads (G. A. 2917) 30^ 
 
 ** traveling, wool, (G. A. 2454) classified under 
 par. 296. 
 
 353 ** goat skin (see note to Skins, goat) 30^ 
 
 287 " Turkey 40^ 
 
 Carraway, see Caraway. 
 
 Carriages and parts of, dutiable according to the mate- 
 rial of chief value (G. A. 1734). 
 
 207 Carrots 10^ 
 
 2o6>^ ♦♦ seed (T. D. 6635) 10^ 
 
 Cars, repairs and refurnishing, running between Canada 
 and United States, when dutiable or free see 
 T. D. 648, 4239, 5093, 9549, 9688, 1 1630, 12093, 12279, 
 12859. 
 
 177 *• railroad (T. D. 9623) 35^ 
 
 113 Car truck channels, iron or steel (T. D. 9864) per lb. j%f 
 
 177 Cartridges and cartridge shells (T. D. 3846, 6634, G. A. 
 
 2336) 35^ 
 
 Carvers, see "Knives." 
 
 Cascarilla bark, see "Drugs." 
 
 Cashmere and cashmere shawls, "see Woolens." 
 
 180 Casks and barrels, empty 20^ 
 
 " " returned, see "United States products." 
 
 646 Cassava or cassady or tapioca, flake, pearl and flour 
 
 (T. D. 3161, 11114) free. 
 
 626 Cassia, cassia buds, cassia vera, unground ^T. D. 4039). .free. 
 
 235 ** ground or powdered per lb. ^^f 
 
 470 " fistula, crude drug free. 
 
 568 " oil (T. D. 4039, 9241, G. A. 1414) free. 
 
 653 Cassiterite, or black oxide of tin free. 
 
 Cassocks (T. D. 4435), if not regalia, dutiable according 
 to material, of chief value. 
 " if regalia, (T. D. 5942, 7135), see "Societies." 
 
 326>^Castenets or bones, (wood), (T. D. 2510) 25^ 
 
 177 Casters for furniture, metal (G. A. 1204) 35^ 
 
 86 " " " earthy substance 30^ 
 
 " or cruets, dutiable according to the material of 
 chief value. 
 Castings of iron or steel, see " Iron or Steel." 
 
 ♦See note on preceding page. 
 
EXISTING LAWS AND DECISIONS. 307 
 
 Paragraph Rate of 
 
 Ivaw, 1894. Duty. 
 
 353 Casts of plaster, not works of art 2Pio 
 
 ** specially imported for schools or societies, see 
 
 ** Societies." 
 
 " if works of art, see " Art." 
 
 205 Castor beans or seeds, 50 lbs. to bushel, (see note to 
 
 seeds, castor) per bushel 25^ 
 
 27 •' oil per gall. 35^ 
 
 430 *• or castoreum free. 
 
 464 Catechu or cutch (G. A. 642) free. 
 
 351 Cat-gut or whip-gut or worm-gut, all manufactures of, 
 
 or of which the same is component material 
 of chief value, not specially provided for, (see 
 notes to Section 4, Act of Aug. 28, 1894) (G. A. 
 
 1655, 2463) 25^ 
 
 (articles composed wholly or partly of cat-gut, 
 whip-gut or worm-gut, if not found in this 
 "Schedule" under their specific names, are 
 classified under this general provision.) 
 
 431 " when unmanufactured or not further manufac- 
 
 tured than in strings or cords (G. A. 311, 567, 2828). free. 
 Cat (wild) skins, as fur skins (G. A. 1857). 
 
 352 Catheters, rubber chief value (T. D. 7319) 25^ 
 
 177 " metal chief value (T. D. 7349, G. A. 2484) 35^ 
 
 198 Catsup (vegetable sauce) t . . . . 30^ 
 
 Cattle, neat and hides of, see section 17, Act Aug. 28, 1894. 
 " other, see ** Animals." 
 
 207 Cauliflowers, in natural state 10^ 
 
 198 " in salt or brine (T. D. 10597, G. A. 1080, 
 
 2801, 2833) 2P% 
 
 595 Caustic or hydrate of potash, including refined in sticks 
 
 or rolls free. 
 
 65 " " '* of soda (T. D. 4066, 41 18) per lb. Yzf 
 
 471 Caviare, fish eggs (G. A. 372) free. 
 
 Cayenne pepper, see "Pepper." 
 
 684 Cedar in log, rough or hewn free. 
 
 ** other form, see specific article under " Woods." 
 §3 '* saw dust (T. D. 4899), if not for dyeing or tanning. 10^ 
 
 568 Cedrat or citron oil (T. D. 8962) free. 
 
 2o6>^Celery seed (T. D. 1903) 10^ 
 
 470 ** " unfit for planting (G. A. 1375) free. 
 
 198 " salt (T. D. 6080) 30^ 
 
 Celluloid, see "Collodion." 
 
 453 Cement, copper free. 
 
 79 " Roman, Portland, and other hydraulic cement 
 
 in barrels, sacks or other packages, including 
 weight of barrel or package (T. D. 3517, 8199, 
 
 G. A. 2425) per 100 lbs. 8>* 
 
 in bulk per 100 lbs. 7j* 
 
368 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Cement — Continued. 
 
 §3 " india rubber (G. A. 1963) 20^ 
 
 79 " other than above (T. D. 8507, 9375) 10^ 
 
 60 Cene oil 25^ 
 
 177 Central fire cases, or Cartridges (T. D. 3846) 35^ 
 
 Cerates, medicinal, see "Preparations." 
 668 Ceresia, or fossil wax (T. D. 2703, 6258) free. 
 
 432 Cerium free. 
 
 14 Ceruleine (T. D. 8768, G. A. 1424, 3007) ". 25^ 
 
 177 Chafing dishes, copper, or other metal 35^ 
 
 177 Chains, brass or copper, not jewelry or toys 35^ 
 
 137 " for saddlery 30^ 
 
 353 " gutta-percha, if not jewelry 30^ 
 
 137 " iron or steel (T. D. 8740, 9969, G. A. 384, 385). . . 30^ 
 
 336 " jewelry, real or mock (T. D. 5103, 9840, G. A. 384). 35^ 
 
 321 " if toys (T. D. 3208) 25^ 
 
 137 " plated or gilt (if not jewelry) 30^ 
 
 177 '• shot (T. D. 10128, G. A. 385) 35^ 
 
 137 •* steel (T. D. 8740, 9969, G. A. 384, 385) 3o^ 
 
 Chair cane, see "Cane." 
 181 Chairs, wood or willow (T. D. 9536, G. A. 1646), see 
 
 " Furniture " 25^ 
 
 177 " metal 35^ 
 
 152 '* railway (T. D. 276) 25^ 
 
 II Chalk, prepared, precipitated, French, red, and all other 
 chalk preparations not specially provided for 
 
 (T. D. 3129, 5374) 20^ 
 
 433 ** unmanufactured free. 
 
 II " billiard (T. D. 14200) 20^ 
 
 340 Chamois skins, unfinished (G. A. 806) 10^ 
 
 341 *' " dressed and finished (G. A. 806) 20^ 
 
 353 " " toilet mats of (T. D. 8789) ...30^ 
 
 Chamomile flowers, see "Drugs." 
 
 568 " " oil of , free. 
 
 Champagne, see "Liquors." 
 
 102 Chandeliers,* glass chief value 35^ 
 
 177 " metal and glass, metal chief value 35^ 
 
 86 " china or earthenware, decorated 40^ 
 
 113 Channels, and car truck channels, iron or steel (T. D. 
 
 9864) per lb. xV 
 
 Chapapote, or Mexican asphaltum, see " Asphaltum." 
 
 434 Charcoal (T. D. 7170, G. A; 1739) ir^^. 
 
 §3 " specially prepared (T. D. 8669, G. A. 2764) 20^ 
 
 434 " sticks, for drawing (G. A. 1819) free. 
 
 * Portions of chandeliers of brass and glass separately packed 
 and invoiced, to be separately assessed, see T. D. 3347, G. A. 
 2795- 
 
EXISTING LAWS AND DECISIONS. 369 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 336 Charms, ag:ate (T. D. 7155) 35^ 
 
 84 " china, porcelain, parian, bisque, earthen, not 
 
 decorated 30^ 
 
 85 when decorated 355^ 
 
 336 *' metal, jewelry 35^ 
 
 336 " glass, if jewelry 35^ 
 
 336 *' miniature opera glass (T. D. 9073) 35^ 
 
 311 Charts 25^ 
 
 410 *' which shall have been printed more than twenty 
 
 years at the date of importation (T. D. 13164). .free. 
 
 410 " hydrographic free. 
 
 " imported for United States, see "United States." 
 *' specially imported for schools and societies, see 
 "Societies." 
 
 336 Chatelaines (T. D. 1624) 35^ 
 
 320 Checkers, or draughts, any material 50^ 
 
 Checks, cotton or linen, see "Cotton cloth," or "Linen 
 cloth." 
 
 195 Cheese (G. A. 2919) per lb. 4/ 
 
 195 " grated (T. D. 1727)., per lb. 4f 
 
 " box materials, see " Boxes." 
 Chemical apparatus of platinum, see " Platinum." 
 363 " purposes, acids for, not specially enumerated 
 
 or provided for (G. A. 2012) free. 
 
 60 " compounds and salts, not specially provided 
 
 for (see note to Preparations,) (G. A. 699) 25^ 
 
 443 " compounds, if coal-tar product, not medicinal 
 
 (G. A. 2261, 2032) • free. 
 
 " earthenware, see "Earthenware." 
 
 " glassware, for use in laboratory, see " Glass." 
 
 Chemises as clothing (G. A. 1033). 
 :26o Chenille curtains, table covers, and all goods manufac- 
 tured of cotton chenille, or of which cotton 
 chenille forms the component material of 
 
 chief value (G. A. 1311) 40^ 
 
 " cloth cotton in the piece, see "Plushes." 
 299 Chenilles, silk or silk chief value, 
 
 I1.50 per lb., but not less than 50^ 
 Cheroots, see "Cigars." 
 
 489 Cherries, green or dried, as fruit free. 
 
 §3 " in brandy (G. A. 2864) 20^ 
 
 Cherry juice, see "Fruit juice." 
 320 Chessmen and chessballs, ivory, bone, or other materials 
 
 (T. D. 8797, G. A. 1831) 50^ 
 
 18 Chestnut, extract of (T. D. 3412) 10^ 
 
 224 Chestnuts 20^ 
 
 §3 " flour of (G. A. 722) 20^ 
 
 Chia seed, see "Drugs." 
 
370 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 470 Chian turpentine (T. D. 51 14), oleo-resin free. 
 
 227 Chickory-root, burnt or roasted, ground or granulated, 
 or in rolls, or otherwise prepared, and ' 
 not specially provided for (T. D. 4358, 
 
 G. A. 2614) per lb. 2^ 
 
 231 ** " mixed with other ingredients (G. A. 2614, 
 
 T. D. 14783) as coffee substitute, .per lb. i}4f 
 
 435 ** '* raw, dried or undried, but unground free, 
 
 227 *' paste (T. D. 1509) per lb. 2,«^ 
 
 2o6>^ •• seed (T. D. 7523) 10^ 
 
 Chili peppers, see "Pepper, red or capsicum." 
 
 108 Chimney pieces of slate 20^ 
 
 105 '' ** "marble 45^ 
 
 84 ) China, porcelain, parian and bisque ware, including 
 
 ^5 ) placques, ornaments, toys, charms, vases, and 
 
 statuettes,* white, not changed m condition 
 
 by superadded ornamentation or decorated 
 
 (T. D. 6965, 7572, 9735, G. A. 1330, 1692, 1764, 
 
 2021, 2120) 30^ 
 
 decorated 35^ 
 
 321 •• dolls and doll heads (G. A. 1543, 1546, 2406) 25^ 
 
 336 ♦* jewelry (T. D. 5161) 35^ 
 
 85 ** settings for jewelry (T. D. 4971) 35^ 
 
 82 China— clay, or kaolin (including China stone, T. D. 
 
 5367) per ton I2.00 
 
 497 ** grass or ramie, unmanufactured free. 
 
 277 ** " yarn or thread 35^ 
 
 362 " . " noils (T. D. 6873, G. A. 1728) 10^ 
 
 ** '* manufactures of, see "Grass." 
 
 " root, see "Drugs." 
 Chinchards, as sardines (T. D. 1382), see "Fish." 
 Chinese blue, see "Blues." 
 
 397 " wax (T. D. 2225) free. 
 
 " wine, see "Liquors." 
 352 Chip, all manufactures of, or of which chip is component 
 material of chief value, not specially provided 
 for (see notes to Section 4, Act of Aug. 28, 1894). 25^ 
 (articles composed wholly or partly of chip, if not 
 found in this "Schedule" under their specific 
 names, are classified under this general provi- 
 sion.) 
 Chip materials for hats, bonnets and hoods, see " Hats." 
 
 *In the case of a porcelain vase, decorated by a classic painting,, 
 the vase alone worth but |2o, while the painting increased its cost 
 to |6oo: held, that the provision for porcelain vases was more 
 specific than "paintings" (G. A. 1981). 
 
 A painting, executed by hand, on porcelain and not commer- 
 cially known as a placque, held to be a painting (G. A. 157Q, 1768,. 
 T. D. 13648 citing In re Collamore, Circuit Court, 53 Feci. Rep.. 
 1006), but see G. A. 
 
EXISTING LAWS AND DECISIONS. 371 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 177 Chisels (G. A. 218.) 35^ 
 
 60 Chlobarium (T. D. 763) 25^ 
 
 12 Chloral hydrate, medicinal preparations 25^ 
 
 60 Chlorate of barytes (T. D. 2117, 6301) 25^ 
 
 595 " " potash free. 
 
 621 " '* soda free. 
 
 60 " ♦* barium (T. D. 6301) 25^ 
 
 60 " ** calcium (T. D. 9008) 2$% 
 
 17 " " ethyl (G. A. 1438) per lb.|i.oo 
 
 537 ** " lime or bleaching powder (G. A. 954) free. 
 
 60 ** " magnesium (T. D. 8092, 8138, G. A. 2051). . . 25^ 
 
 60 " " zinc (T. D. 4526, G. A. 1575) 25^ 
 
 13 Chloroform per lb. 25^ 
 
 102 Chlorometers, glass 35^ 
 
 48 Chlorophyle for coloring soap (T. D, 9912) 25^ 
 
 229 Chocolate, sweetened, flavored or other, valued at 35 cts. 
 
 or less per lb. (T. D. 3569, 5512, I39i6).per lb. 2^ 
 
 valued above 35 cts. per lb 35^ 
 
 229 '* confectionery (T. D. 7840, 13916) 35^ 
 
 438 Chromate of iron or chromic ore free. 
 
 " " lead (chrome yellow), see "Paints." 
 
 54 ** "potash 25^ 
 
 66 •• "soda 25^ 
 
 Chrome colors, see "Paints." 
 
 3 Chromic acid per lb. 4^ 
 
 438 ' * ore or chromate of iron free. 
 
 §3 Chromium and chrome iron (T. D. 8496, G. A. 2071) 10^ 
 
 Chromos, see "Lithographs." 
 
 172 Chronometers, box or ship's, and parts of 10^ 
 
 363 Chrysamic acid, (T. D. 5147) free. 
 
 14 Chrysoidine (T. D. 3927) 25^ 
 
 Chrysolites, sefe "Minerals." 
 
 Church furniture, dutiable (T. D. 4312), see " Furniture." 
 
 " regalia, see "Societies." 
 Cicuta, see " Conium Cicuta." 
 
 436 Cider free. 
 
 Cigar cases, lighters, cutters and other smokers' arti- 
 cles, see "Smokers' articles." 
 " labels, see "Lithographs." 
 
 359 Cigarette paper, in all forms (G. A. 400, 2404) 50^ 
 
 359 " book covers and books 50^ 
 
 59 Cigarettes, medicinal (T. D. 3080) 25^ 
 
 59 " asthma (T. D. 1646) 25^ 
 
 " other, see "Cigars." 
 
372 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 L,aw, 1894. Duty. 
 
 188 Cigars, cigarettes, and cheroots ot all kinds (T. D. 7957, 
 
 455) per lb. |4 and 25^ 
 
 188 paper cigars and cigarettes, including wrappers, 
 
 same duty as cigars (T. D. 2607). 
 Internal Revenue Tax in addition, Sec- 
 tion 4, Act March 3, 1883. 
 
 cigars and cheroots l3-oo per 1000 
 
 cigarettes weighing not over 3 lbs. per 
 
 1000 50,^ per 1000 
 
 ** weighing over 3 lbs. per 1000, 
 
 I3.00 per 1000 
 Provided, That cigars shall be packed in 
 boxes not before used for that purpose, con- 
 taining respectively, 25, 50, 100, 200, 250 or 500 
 cigars each. (Sec. 32, Act of October i, 1890.) 
 Provided further, That cigarettes shall be 
 put up in packages or parcels containing 10, 
 20, 50 or 100 cigarettes each. (Sec. 32, Act of 
 October i, 1890.) 
 §26 Provided further , That no cigars shall be 
 imported unless the same are packed in boxes 
 of not more than 500 in each box, and no 
 entry of any imported cigars shall be allowed 
 of less quantity than 3000 in a single package. 
 Cigarettes and cheroots to be imported in not 
 less quantity than 3000. (T. D. 1306, 11131.) 
 394 Cinchona or other barks from which quinine may be ex- 
 tracted free. 
 
 " root, see ** Drugs." 
 601 Cinchonidia, and sulphate and salts of quinia (T. D. 
 
 5901, 6268, 6865) free. 
 
 627 Cinnamon, and chips of, unground ' free. 
 
 235 " ground or powdered. per lb. 3^ 
 
 568 " oil (T. D. 4039) free. 
 
 536 Citrate of lime free. 
 
 60 " " magnesia (T. D. 5949, 6291) 25^ 
 
 60 " " soda 25^ 
 
 4 Citric acid 25^ 
 
 489 Citron, green, ripe or dried free. 
 
 489 ** in brine, (G. A. 730) free. 
 
 218 '* preserved or candied (T. D. 9357; G. A. 92, 369). 30^ 
 
 568 " oil, as cedrat (T. D. 8962) free. 
 
 568 Citronella or lemon grass oil (T. D. 770) free. 
 
 437 Civit, crude free. 
 
 568 " oil free. 
 
 Clapboards, see "Woods." 
 
 326>^Clarinets, or parts of 25^ 
 
 177 Clasps, metal (T. D. 6425, 9192) 35^ 
 
 33^ *' if jewelry (T. D. 8790) 35^ 
 
EXISTING LAWS AND DECISIONS. 373 
 
 Paragraph Rate of 
 
 Law, 1894. Duty, 
 
 82 Clay or earth, unvvrought or unmanufactured, not spe- 
 cially provided for, (G. A. 1772). per ton |i. 00 
 82 ** " " if wrought or manufactured, not spe- 
 cially provided for (T. D. 9249; G. A. __ 
 
 247,848, 1413, 1514) per ton $2.00 
 
 439 '* common blue clay in casks suitable for the manu- 
 facture of crucibles free. 
 
 82 " burnt (T. D. 6140) perton|2.oo 
 
 82 " china, or kaolin (including china-stone, T. D. 
 
 5367) per ton I2.00 
 
 140 Cleavers (G. A. Mch. 26, 1895) 35^ 
 
 587 Clematis (G. A. 273, 1226) free. 
 
 638 Cliff stone, unmanufactured (T. D. 5452) free. 
 
 177 Clippers, horse and hair 35^ 
 
 159 Clippings, from brass or Dutch metal 10^ 
 
 452 ** " copper free. 
 
 no " " iron or steel, if scrap per ton I4. 00 
 
 Cloak or shawl pins, metal, see " Pins." 
 Cloaks, see ** Clothing." 
 
 173 Clocks,* or parts of (T. D. 4160, 6289, 9477, 6014) 25^ 
 
 467 '* jewels to be used in the manufacture of clocks 
 
 (T. D. 15350) free. 
 
 177 " keys for (T. D. 6558; G. A. 543) 35^ 
 
 177 Cloisonne enamelled vases, metal (T. D. 4061) 35^ 
 
 Cloth, bolting, bookbinder's, hair, tracing or water- 
 proof, see the respective articles. 
 " other, see the material of which composed. 
 Clothing and wearing apparehf 
 258 cotton (except shirts, drawers, stockings, shawls and 
 suspenders, which see) or other vegetable fiber, or 
 either chief value (G. A. 508, 546, 607, 981, 996, 1008, 
 1033, 1045, 1307, 1388, 1513, 1905, 2038, 2066, 2133, 
 
 2144, 2230, 2277, 2865, 2967) 40^ 
 
 353 fur, or fur chief value (except hats, bonnets and hoods, 
 
 which see), (G. A. 2017, 2090, 2451) 30^ 
 
 275 linen, or linen chief value, no part wool (except col- 
 lars and cuffs, which see) (G. A. 1512) 50^ 
 
 *Side ornaments (vases, candelabras, figures, &c.) for clocks, 
 but not attached to them, cannot be classified as parts of clocks, 
 but dutiable according to the material of which composed (T D. 
 1487, 6014, G. A. 2871). 
 
 fThe Supreme Court in Arnold vs. U. S. (147 U. S. 494) held that 
 the words "wearing apparel" covers all articles which are ordi- 
 narily worn, dress in general (G. A. 2066, 2756). 
 
 Embroidered or lace clothing dutiable as clothing and not as 
 embroideries or laces (G. A. 2133, T. D. 13932, G. A. 2935, 2970). 
 
 Military sashes (G. A. 2600); surgical appliances, such as elastic 
 stockings, &c. (G. A. 666); girdles (G. A. 1160) and cotton anklets 
 (T. D. March 5, 1895) not classified as" Clothing," but dutiable ac- 
 cording to material. Church vestments classified as clothing (G. 
 A. 1369). Collars and jackets, beaded, beads chief value, classified 
 under par. 354 at 30^ (G. A. 3005). 
 
374 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 Clothing and wearing apparel:* Continued. 
 
 352 rubber chief value (G. A. 1469, 2242) 25^ 
 
 301 silk, or silk chief value (G. A. 288, 592, 1056, 1227, 1781, 
 
 2029, 2144, 2086, 2436, 2494, 2564) 50^ 
 
 vegetable fiber, see cotton above. 
 
 wool, worsted or animal hair, see " Woolen clothing." 
 
 of persons arriving in the United States, see ** Effects." 
 
 611 Clover seed as grass seed (G. A. 2442, 2443) free. 
 
 628 Cloves and clove stems unground free. 
 
 235 ** ground or powdered per lb. 3^' 
 
 60 " oil of 25^ 
 
 276 Cluny lace, linen (T. D. 1615) 50^ 
 
 177 Coaches, if metal chief value (G. A. 1734) 35^ 
 
 ** furniture for, dutiable according to material of 
 chief value. 
 
 441 Coal, anthracite (G. A. 1065, T. D, 13402, G. A. 2957) free. 
 
 3181^ " bituminousf and shale (T. D. 6225, 10098, 13402, 
 
 G. A. 2957) per ton 40^ 
 
 3i8>^ '• cannel (T. D. 787) per ton 40^' 
 
 318I4: ** coke 15^ 
 
 177 " hods of brass, iron or other metal 35^ 
 
 ** oil, see " Petroleum." 
 
 *' screenings and dust, as slack or culm (T. D. 2363, 
 3952, 4044). 
 3i8>^ " slack or culm, such as will pass through ^ inch 
 
 screen (T. D. 7650, G. A. 500, 2010) per ton \^9' 
 
 441 ** shale, anthracite (T. D. 5308, G. A. 2967) free. 
 
 441 " stores of American vessels, but none shall be un- 
 loaded (2798 R.S. and T.D. 4935, 6725, 12185, 15206). free. 
 443 Coal-tar, all preparations (except medicinal) and pro- 
 ducts of, not colors or dyes, not specially 
 provided for^ (T. D. 6619, G. A. 1348, 1417, 
 1838, 1840, 1841, 1842, 1843, 1850, 1851, 1852, 
 1859, 2032, 2261, T. D. T3282, 13410, G. A. 
 2499, 2505, 2514), (see proviso to "Petroleum"). free. 
 14 " colors or dyes, all, by whatever name known 
 and not specially provided for (T. D. 2811, 
 3847, 5686, 8768, 8802, 9407, 9425, 9500, [9766, 
 defines aniline dyes and colors,] G. A. 154, 
 1348, 1412, 1423, 1855, 2254, 2326, 2495, see 
 proviso to "Petroleum ") 25^ 
 
 *See note on preceding page. 
 
 fFor drawback on bituminous coal used as fuel on American 
 vessels, see Sec. 10, of the Act of June 19, 1886 {supra). 
 
 JAn acid or a chemical compound, not specially provided for, 
 if a coal-tar preparation is not taken out of the provision for coal- 
 tar preparations (G. A. 2032, 2061). Medicinal preparations, the 
 product of coal-tar, should be classified as medicinal preparations 
 <G. A. 2023). 
 
EXISTING LAWS AND DECISIONS. 875 
 
 Paragraph Rateol 
 
 lyaw, 1894. Duty. 
 
 Coal-tar — Continued. 
 
 "■ preparations, if medicinal, see " Preparations." 
 
 443 ** crude (see proviso to " Petroleum ") free. 
 
 647 " pitch of free. 
 
 Coat linings, cotton, see ** Cotton cloth." 
 
 329 " " fur (G. A. 1508) 20^ 
 
 302 " ** silk or silk chief value (G. A. 2157) 45^ 
 
 '* *' woolen, see ''Woolen dress goods." 
 
 Coats, see "Clothing." 
 
 444 Cobalt free. 
 
 444 " crystals (T. D. 3168) free. 
 
 i4>^ " oxide of per lb. 25/' 
 
 444 " ore of free. 
 
 60 Cocaine, crude (G. A. 1531, 2405) 25^ 
 
 60 " hydrochlorate (T. D. 13826, 13849) 25^ 
 
 60 " muriate of (T. D. 13826, 13849) 25^ 
 
 445 Cocculus indicus free. 
 
 446 Cochineal free. 
 
 " lake, see *' Paints." 
 60 " ammoniacal (G. A. 710) 25^ 
 
 447 Cocoa, or cacao, crude free. 
 
 230 " butter and cocoa butterine (G.A.I 174, 2766). per lb. 3>^^ 
 
 447 " leaves and shells of (T. D. 2780, 6661) free. 
 
 §3 " fiber, dyed (G. A. 1252) 20^ 
 
 229 " prepared or manufactured, not specially provided 
 
 for (T. D. 3403, 4841, 5512, 6518) per lb. 2^ 
 
 356 " matting 20^ 
 
 356 " ** slight mixture of wool (T. D. 1050) 205^ 
 
 356 ' ' mats 20^ 
 
 " sweetmeats, as confectionery. 
 
 224 Cocoanuts in the shell 20^ 
 
 568 " oil of (G. A. 2360) free. 
 
 218 *• prepared or dessicated 30^ 
 
 617 Cocoons, silk ' free. 
 
 Codfish, see "Fish." 
 
 " sounds or bladders, see "Bladders." 
 
 497 Codilla (tow of flax or hemp) free. 
 
 268 Cod-lines, hemp (T, D. 9307) 10^ 
 
 499 Cod oil (G. A. 2832) free. 
 
 28 Cod-liver oil (T. D. 7141, 7310) 20^ 
 
 568 " " of American fisheries free. 
 
 59 " " proprietary preparations of (G. A. 268, 2861). 25^ 
 
 448 Coffee, raw or roasted (G. A. 2802) free. 
 
 i82>^ " from Hawaiian Islands (see Act August 15, 1876). .free. 
 
 231 " substitutes for, acorns prepared and dandelion 
 
 root, and all other articles used as coffee, or as 
 substitutes therefor, riot specially enumerated 
 
376 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I«aw, 1894. Duty. 
 
 Coffee — Continued. 
 
 or provided for (T. D. 3289, 6865, 4564, 6922, 9332, 
 
 14783, G. A. 2614) per lb. lyi^ 
 
 " chicory root for, see "Chicory." 
 
 231 " homoeopathic (T. D. 6922) per lb. i^^ 
 
 177 ** mills, wood and metal, metal chief value 35^ 
 
 Cognac, see "Liquors." 
 
 449 Coins, gold, silver, and copper (T. D. 3248, 6887, 11907, 
 
 14575) free. 
 
 426 " old (T. D. 1 1 135) free. 
 
 450 Coir unmanufactured (T. D. 2780) free. 
 
 277 " hawsers (G. A. 1022) 35^- 
 
 " manufacturers of, see "Vegetable substances." 
 " matting and mats, see "Matting." 
 " yarn, see " Yarn." 
 
 3i8^Coke 15^. 
 
 48 Colcothar, 'or oxide of iron (T. D. 9455, G. A. 1627) 25^ 
 
 470 Colchicum seed (G. A. 1377) free. 
 
 58 " wine (T. D. 8329) per lb. 50/'. but not less than 25^ 
 
 61 Cold cream, (cosmetic) 40^ 
 
 354 Collars, beaded, beads chief value (G. A. 3005) 35^ 
 
 258 Collars, cotton or cotton chief value, no part linen 40^- 
 
 258 ' * cotton, embroidered 40^ 
 
 353 " fur (T. D. 6252) 30^- 
 
 25S " lace, cotton (G. A. 2133, 2994) 405^ 
 
 275 " " linen (G. A. 2204) per doz. 30^. and 30^ 
 
 301 " " silk 50^. 
 
 275 " linen, wholly or part per doz. 30,^'. and 30^. 
 
 275 " " embroidered (G. A. 2204) per doz. 30^. and 30^ 
 
 301 " silk or silk chief value 50^ 
 
 Collections of antiquities, etc., see "Antiquities." 
 Colleges, articles specially imported for, see "Societies." 
 15 Collodion *and all compounds of pyroxyline, by what- 
 ever name known (T. D. 5477) per lb. 40)* 
 
 15 " rolled or in sheets, but not made up into 
 
 articles (T. D. 6744) per lb. ^of 
 
 15 " when in finished or partly finished articles 
 
 (G. A. 879, 1829, 2509, 2782, 2841) 45^ 
 
 (articles composed wholly or partly of col- 
 lodion, if not found in this "Schedule" 
 under their specific names, are classified 
 under this general provision (see notes to 
 Sec. 4, Act of Aug. 28, 1894). 
 Colocynth, or coloquintida, or bitter apple, see "Drugs." 
 7 Cologne water and other toilet waters and alcoholic 
 
 perfumery (T. D. 9712) per gall. $2.00 and 505^ 
 
 * Celluloid manufactures, classified under paragraph 15, (T. D, 
 8610, 8941). 
 
EXISTING LAWS AISD DECISIONS. 377 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 16 Coloring for brandy, beer, wine and other liquors (T. D. 
 
 6740, 7403, 10518; see G. A. 1418) 50^ 
 
 86 Color stones or muUers (T. D. 5048) 2>o% 
 
 Colors, see ** Paints." 
 Colts' foot (drug), see "Drugs." 
 Columbo root, see ** Drugs." 
 113 Columns and posts, or parts or sections of, iron or 
 
 steel per lb. f-^^ 
 
 31 Colza oil (T. D. 2604), as rape seed oil per gal. 10^ 
 
 15 Combs, celluloid (if not jewelry) 45^ 
 
 177 " curry , 35^ 
 
 354 ** ivory, or vegetable ivory 35^ 
 
 177 " gold, silver or other metal (if not jewelry) 35^ 
 
 353 ** gutta percha 30^ 
 
 336 " if jewelry (G. A. 194) 35^ 
 
 354 * * shell or mother of pearl 35^ 
 
 Comfits, see "Fruits preserved." 
 
 603 Communion service (T, D. 450, 8049), as regalia free. 
 
 177 Compasses, metal chief value 35^ 
 
 177 " or dividers, brass or other metal (T. D. 7276; 
 
 G. A. 1529) 35^ 
 
 181 ** or dividers, wood 25^ 
 
 Compositions of glass or paste, see " Precious stones." 
 Compounds, see "Liquors" and "Preparations." 
 Coney plates and skins, see " Fur skins." 
 183 Confectionery, sugar candy, and all confectionery made 
 wholly or in part of sugar, and on sugars after being 
 refined, when tinctured, colored, or in any way adul- 
 terated (T. D. 5954; G. A. 566, 1987, 1752) 35^ 
 
 229 Confectionery, chocolate (T. D. 7840, 13916) 35^ 
 
 Conium cicuta, or hemlock, seed and leaf, see "Drugs." 
 
 18 same, extract of 10^ 
 
 470 Conium seed (G. A. 1376) free. 
 
 Conserves, medicinal, see "Preparations." 
 " other, see " Fruits preserved." 
 
 Contrayerva root, see "Drugs." 
 §24 Convict labor, man'f 's of, not entitled to entry. 
 
 Copal gum (T. D. 2907) see "Drugs." 
 177 Copper, articles or wares manufactured, not specially 
 provided for, and whether partly or wholly 
 manufactured (see notes to Sec. 4, Act of Aug. 
 
 28, 1894) 35^ 
 
 (articles composed wholly or partly of copper, 
 if not found in this " Schedule " under their 
 specific names, are classified under this 
 general provision.) 
 454 " any form not manufactured, not specially pro- 
 vided for free. 
 
 iv 
 
378 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 
 lyaw, 
 
 60 
 454 
 453 
 177 
 
 161 
 161 
 453 
 452 
 426 
 
 449 
 452 
 
 454 
 
 453 
 452 
 451 
 454 
 161 
 
 454 
 453 
 177 
 161 
 161 
 
 161 
 666 
 405 
 
 455 
 218 
 
 558 
 307 
 3" 
 311 
 456 
 351 
 
 1894 
 Copper 
 
 Rate of 
 Duty. 
 
 263 
 
 277 
 
 -Continued. 
 
 acetate of (T. D. 8593, G. A. i860, 2341) 25^ 
 
 in bars free. 
 
 black or course (T. D. 4529) free. 
 
 bolts 35^ 
 
 '* for construction and repair of vessels, see 
 " Vessels." 
 
 bottoms 20^ 
 
 braziers, in rolled plates 20^ 
 
 cement free. 
 
 clippings from new free. 
 
 coins, old (T. D. 3248, 6887) free. 
 
 coins free. 
 
 composition metal, copper chief value, not 
 
 specially provided for (T. D. 8431) free. 
 
 ingots free. 
 
 medals, see "Medals." 
 
 matte, as regulus (T. D. 10173) free. 
 
 old, fit only for remanufacture free. 
 
 ores (T. D. 6035, 15497) free. 
 
 pigs free. 
 
 pipes 20^ 
 
 plates for sheathing, see "Metals." 
 
 in plates free. 
 
 regulus of (T. D. 4529, 10173) free. 
 
 powder (T. D. 9126) 35^ 
 
 in plates rolled called braziers' copper 20^ 
 
 rods 20^ 
 
 sheathing, see "Metals." 
 
 sheets 20^ 
 
 subacetate of, or verdgris (G. A. 2341) free. 
 
 sulphate of, or blue vitrol free. 
 
 Copperas, or sulphate of iron, or green vitriol free. 
 
 Copra prepared or desiccated 30^ 
 
 " not prepared or desiccated (G. A. 281 1) free. 
 
 Copying books, blank, for press copying, of tissue paper, 35^ 
 
 " " partly printed (G. A. 2982) 25^ 
 
 Copy books, other, if blank (T. D. 9904) 20^ 
 
 Coral, marine, unmanufactured and uncut free. 
 
 ' * all manufactures of or of which coral is component 
 material of chief value, not specially provided 
 for (see notes to Section 4, Act of Aug. 28, 1894) 25^ 
 (articles composed wholly or partly of coral, if 
 not found in this "Schedule" under their 
 specific names, are classified under this gen- 
 eral provision.) 
 
 Cord, sash, hemp, see " Cordage " 45$^ 
 
 " jute (G. A. 1132) 35^ 
 
EXISTING LAWS AND DECISIONS. 379 
 
 Paragraph Rate of 
 
 Law, 1894. Duty 
 
 277 Cordage, or cables, coir (G. A. 1022) 35% 
 
 268 " " wholly or in part of New Zealand 
 
 hemp, istle or Tampico fiber, 
 manilla, sisal grass, or sunn (T. 
 
 D. 9307; G. A. 1034, 1980) 10^ 
 
 263 Cords, cotton (G. A. 1607, 1844, 2914) 45^ 
 
 263 •' " and rubber (G. A. 1691, Mch. 28, 1895) 45^ 
 
 ** " silk and metal according to material of 
 
 chief value (G. A. 2181). 
 " linen, see "Thread" and "Twine." 
 
 300 ' ' silk, or silk chief value (G. A. 1745) 45^ 
 
 352 " " and rubber, rubber chief value (G. A. 1754). . 25^ 
 
 286 " wholly or in part of wool, worsted or animal hair, 
 
 elastic or non-elastic 50^ 
 
 286 * * and tassels, wool 50^ 
 
 " " " other material, see " Trimmings." 
 
 Cordials, see "Liquors." 
 
 " medicinal, see " Preparations." 
 
 298 Cordonnet, silk (G. A. 1468) 30^ 
 
 " metal, see "Bullions." 
 
 Corduroys, see "Plushes." 
 
 6ii Coriander seed (T. D. 8559) free. 
 
 i6}4 * ' " otherwise than crude 10^ 
 
 351 Cork, all manufactures of, or of which cork is compo- 
 nent material of chief value (see notes to Sec. 
 
 4, Act of Aug. 28, 1894) 25^ 
 
 (articles composed wholly or partly of cork, if 
 not found in this "Schedule" under their 
 specific names, are classified under this gen- 
 eral provision.) 
 
 457 ** wood, or cork bark, unm'f'd (T. D. 9793) free. 
 
 " carpets, see "Oilcloth." 
 
 351 " floats, for anglers. , ...25^ 
 
 351 " pictures 25^ 
 
 457 " shavings (G. A. 1545) free. 
 
 351 " soles for shoes 25^ 
 
 351 " ventilators 25^ 
 
 319 Corks, wholly or partially manufactured per lb. lof 
 
 556 Cornelian, crude free. 
 
 338 * * cut as precious stone 25^ 
 
 336 ** jewelry (T. D. 803) 35^ 
 
 326^Cornets, or parts of 25^ 
 
 321 " if toys 25^ 
 
 §3 Cornish stone, ground (G. A. 599) see "Feldspar" 20^ 
 
 556 " " unground (G. A. 2305) free. 
 
 190 Corn and cornmeal (T. D. 6156) 20^ 
 
 " plasters, see "Plasters." 
 §3 " roasted (T. D. 7071) 20^ 
 
380 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Corn — Continued. 
 
 232 " starch, if for starch per lb. i^^ 
 
 §3 " " for food and not suitable for starch 20^ 
 
 §3 •' " residuum (T. D. 6641) 10^ 
 
 Corporations, articles specially imp'd for, see "Societies. ' ' 
 
 59 Corrosive sublimate (mercurial preparation) 25^ 
 
 258 Corsets, cotton, or cotton chief value, embroidered or 
 
 not (G. A. 2066, 2935) 40^ 
 
 275 '* linen, or linen chief value, no part wool, em- 
 
 broidered or not (G. A. 2935) 50^ 
 
 301 ** silk, or silk chief value (G. A. 2066) 50^ 
 
 " wool, or wool chief value (G. A. 2066), see 
 
 "Woolen Clothing." 
 263 Corset lacings, cotton (T. D. 8541) 45^ 
 
 263 " " linen (G. A. 1774) 45^ 
 
 302 " " silk, or silk chief value (G. A. 1637) 45^ 
 
 " wire, see "Wire." 
 
 Corticene, see "Oilcloth." 
 
 556 Corundum ore (T. D. 1374) free. 
 
 177 " disc (T. D. 8332) part metal 35^ 
 
 61 Cosmetics (G. A. 1779) 40^ 
 
 Costumes, scenery, &c., of Actors arriving in the United 
 States (T. D. 4721, 7321, 13632; G. A. 1990), 
 see par. 596. 
 " for military companies, according to material 
 
 (G. A. 1759). 
 
 277 Cot bottoms, linen 35^ 
 
 Cottonades, as cotton cloth (G. A. 1242). 
 Cotton azotique or gun cotton, see " Powder." 
 
 458 Cotton, raw or unmanufactured free. 
 
 " bagging for, see " Bagging." 
 " bed tickings, as cotton cloth. 
 
 264 " belting (G. A. 2951) 35^ 
 
 263 " binding, spindle 45^ 
 
 " bindings, see "Cords," "Braids," "Tapes," 
 
 "Gimps," "Galloons" and "Trimmings." 
 
 264 " binding, shoe (G. A. 2226) 35^ 
 
 276 " bobbinet 50^ 
 
 263 " braids, elastic or non-elastic (T. D. 6733; G. A. 
 
 1431, 1691, 2143, 2236, 2312, 2850, 2914) 45^ 
 
 263 " braces, elastic or non-elastic (T. D. 7333) 45^ 
 
 " brocade, as cotton cloth (G. A. 1455, 2434). 
 
 " brilliants, as cotton cloth (T. D. 246). 
 
 264 " buckrams, (T. D. 9941; G. A. 1141) 35^ 
 
 258 " caps (G. A. 2277, 2133) 40^ 
 
 ** cambric, as cotton cloth (T. D. 246). 
 
 " candle wicks, see "Wicks." 
 
 " canvass, not duck, as cotton cloth (T. D. 6362). 
 
EXISTING LAWS AND DECISIONS. 381 
 
 Paragraph Rate of 
 
 I.aw, 1894. Duty. 
 
 Cotton — Continued. 
 
 " canton flannels, as cotton cloth (T. D. 3422). 
 
 ** carpets, see '' Carpets." 
 
 ** chenille, see *' Chenille." 
 
 ** cretonnes (T. D. 4558) as cotton cloth. 
 
 252 \ Cotton cloth,* not exceeding 50 threads to the sq. inch, 
 
 253 f counting the warp and filling, (G. A. 1613). 
 
 not bleached, dyed, colored, stained, painted 
 or printed, 
 
 valued not over 7^ per sq. yd i.f per sq. yd. 
 
 valued over 7^ per sq. yd 25^ 
 
 if bleached, 
 
 valued not over 9^ per sq. yd. . . iX^ pe^ sq. yd. 
 
 valued over 9^ per sq. yd 25^ 
 
 if dyed, colored, stained, painted or printed, 
 
 valued not over 12!^^ per sq. yd 2f per sq. yd. 
 
 valued over 12^ per sq. yd 30^ 
 
 253 Cotton cloth, over 50 and not over 100 threads to the sq. 
 inch, counting warp and filling. 
 
 not bleached, dyed, colored, stained, painted 
 or printed, 
 
 not over 6 sq. yds. to the lb \]i'p per sq. yd. 
 
 over 6 and not over 9 square yards to the 
 pound lYzf per sq. yd. 
 
 over 9 sq. yds. to the lb i}(f per sq. yd. 
 
 valued over 'jf per sq. yd 25^ 
 
 if bleached, ♦ 
 
 not over 6 sq. yds. to the lb 1>^^ per sq. yd. 
 
 over 6 and not over 9 square yards to the 
 pound \}if per sq. yd. 
 
 over 9 sq. yds. to the lb 2%<P per sq. yd. 
 
 valued over 9^ per sq. yd 25^ 
 
 if dyed, colored, stained, painted or printed, 
 
 not over 6 sq. yds. to the lb 2^4^^ per sq. yd. 
 
 over 6 and not over 9 square yards to the 
 pound -^Mf per sq. yd. 
 
 over 9 sq. yds. to the lb 3>^j^ per sq. yd. 
 
 valued over \2^ per sq. yd 30^ 
 
 *Par. 257 — The term cotton cloth, or cloth, whenever used in 
 paragraphs 252, 253, 254, 255 and 256 shall be held to include all 
 woven mbrics of cotton in the piece, whether figured, fancy or 
 plain, not specially provided for, the warp and filling threads of 
 which can be counted by unraveling or other practical means. 
 (G. A. 67, 2621, 2924.) 
 
 In determining under which particular paragraph of said count- 
 able clauses cotton cloths fall, it is the practice to count only the 
 warp and filling threads, not including in the calculation the 
 threads forming the figures which in part overlay the surface of 
 
382 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Cotton cloth. — Continued. 
 254 ** " over 100 and not over 150 threads to the 
 
 sq. inch, counting warp and filling, 
 not bleached, dyed, colored, stained, painted 
 or printed, 
 
 not over 4 sq. yds. to the lb i>^i* per sq. yd. 
 
 over 4 and not over 6 square yards to the 
 
 pound 2^ per sq. yd. 
 
 over 6 and not over 8 square yards to the 
 
 pound ly^f per sq. yd. 
 
 over 8 sq. yds to the lb i^^f per sq. yd. 
 
 valued over 9^ per sq. yd 30^ 
 
 if bleached, 
 
 not over 4 sq. yds. to the lb ^yif per sq. yd. 
 
 over 4 and not over 6 square yards to the 
 
 pound 3^ per sq. yd. 
 
 over 6 and not over 8 square yards to the 
 
 pound ^Yzf' per sq. yd. 
 
 over 8 sq. yds. to the lb 334^^ per sq. yd. 
 
 valued over i\f per sq. yd 35^ 
 
 if dyed, colored, stained, painted or printed, 
 
 not over 4 sq. yds. to the lb y/z'p per sq. yd. 
 
 over 4 and not over 6 square yards to the 
 
 pound 334^^ per sq. yd. 
 
 over 6 and not over 8 square yards to the 
 
 pound 4X^ per sq. yd. 
 
 over 8 sq. yds. to the lb /^yif per sq. yd. 
 
 valued over 12^^ per sq. yd 35^ 
 
 255 Cotton cloth, over 150 and not over 200 threads to the 
 sq. inch, counting warp and filling, 
 not bleached, dyed, colored, stained, painted 
 or printed, 
 
 not over 3^^ sq. yds. to the lb if per sq. yd. 
 
 over 3>^ and not over 4//^ square yards to 
 
 the pound ' 2^^ per sq. yd. 
 
 over 4^ and not over 6 square yards to 
 
 the pound 3^ per sq. yd. 
 
 over 6 sq. yds. to the lb 31^^ per sq. yd. 
 
 valued over Yof per sq. yd 35^ 
 
 the cloth, and it does not matter whether the overlaying threads 
 are bleached or unbleached (G. A. 2934). 
 
 Sleeve linings or other cloths, composed of cotton and silk, 
 whether known as silk stripe sleeve lining, silk stripe or other- 
 wise, 45^. (Par. 260.) 
 
 The following classified as cotton cloth, viz: Bleached, colored, 
 and ^cru cotton cloths, known variously as Madras or as India 
 mulls or muslins, Madras shirtings, Scotch lappets and lappet 
 skirtings, coin spot muslins, harness spot muslins, figured and 
 barred muslins, lace brocade, Leno brocade, Leno net, diced leno. 
 
EXISTING LAWS AND DECISIONS. 383 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Cotton cloth. — Continued. 
 
 " ** over 150 and not over 200 threads to the 
 
 sq. inch, counting warp and filling — Continued. 
 if bleached, 
 not over y/z sq. yds. to the lb. .2^J^ per sq. yd. 
 over 3^ and not over 4^ square yards to 
 
 the pound 3>^^ per sq. yd. 
 
 over 4^ and not over 6 square yards to 
 
 the pound 4^ per sq. yd. 
 
 over 6 sq. yds. to the lb \)if per sq. yd. 
 
 valued over \2f per sq. yd 35^ 
 
 if dyed, colored, stained, painted or printed, 
 not over 3)^ sq. yds. to the lb. .^%f per sq. yd. 
 over 3>^ and not over 4>^ square yards to 
 
 the pound ^Yzf per sq. yd. 
 
 over 4^ and not over 6 square yards to 
 
 the pound 4^^ per sq. yd. 
 
 over 6 sq. yds. to the lb 5,<^ per sq. yd. 
 
 valued over YiYzf per sq. yd 40^ 
 
 256 Cotton cloth, over 200 threads to the sq. inch, counting 
 warp and filling, 
 if unbleached, 
 
 not over lYz sq. yds. to the lb 3^ per sq. yd. 
 
 over 2>^ and not over y/z square yards to 
 
 the pound y/zf per sq. yd. 
 
 over 3>^ and not over 5 square yards to 
 
 the pound 4^ per sq. yd. 
 
 over 5 sq. yds. to the lb ^Yzf per sq. yd. 
 
 valued over \if per sq. yd 35^ 
 
 if bleached, 
 
 not over 2Yz sq. yds. to the lb \f per sq. yd. 
 
 over lYz and not over 3>^ square yards to 
 
 the pound 4>^)* per sq. yd. 
 
 over 2)Yi and not over 5 square yards to 
 
 the pound . . 5^ per sq. yd. 
 
 over 5 sq. yds. to the lb y/zf per sq. yd. 
 
 valued over YA.f per sq. yd 35^ 
 
 if dyed, colored, painted or printed, 
 not over 3>^ sq. yds. to the lb. .5^^ per sq. yd. 
 
 over 3)^ sq. yds. to the lb ^Yif per sq. yd. 
 
 valued over 16^ per sq. yd 35^ 
 
 260 Cotton cloth, composed of cotton and silk, known as silk 
 stripe sleeve lining, silk stripes, or other- 
 wise 45^ 
 
 264 " " having india rubber as component material, 35^ 
 
 net and veined stripes, sateen brocades, mull cord stripes, coutil, 
 crepe or crimpe, dimity stripes and checks, reversible twills, 
 ginghams, fancy piques, fancy shirtings, nainsooks, lawns, fancy 
 stripes, fast printed sateens, India linens, soft cambric, tarlatans. 
 
384 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Cotton — Continued. 
 
 " clothing, see "Clothing. ' ' 
 
 258 " collars and cuffs 40^ 
 
 " cords, see " Cords." 
 
 " corduroys, see " Plushes." 
 
 " crepe as cotton cloth (G. A. 1302, 2147, 2154). 
 
 " coutil as cotton cloth (G. A, 1663). 
 
 " crochet, on spools (T. D. 2540), as cotton spool 
 
 thread. 
 " curtains, see "Curtains." 
 264 " damask, in the piece or otherwise (G. A. 1179, 
 
 1619) 35^ 
 
 " denims, as cotton cloth. 
 
 " dimities, as cotton cloth (G. A. 2522). 
 
 *' doylies, in piece, not damask, as cotton cloth 
 
 (T. D. 4401, 5347, 6298). 
 " drawers, see "Drawers." 
 " drillings, as cotton cloth. 
 
 264 " duck, in the piece or otherwise 35^ 
 
 " embossed (T. D. 2598), as cotton cloth. 
 
 " embroideries and edgings, see "Embroideries." 
 
 458 " flocks or waste (G. A. 1638) free. 
 
 276 " fringes (trimmings), (G. A. 1157) 50^ 
 
 263 " galloons, elastic or non-elastic (G. A. 2143, 
 
 2239) 45^ 
 
 " ginghams, with few threads of flax, as cotton 
 cloth (T. D. 1800; G. A. 1455) 
 591 " gins, see "Agricultural implements." 
 
 263 " gimps, elastic or non-elastic (G. A. 2143) 45^ 
 
 258 " gloves (G. A. 546, 2144, 2956) 40^ 
 
 " grenadines and genapines (T. D. 2495; G. A. 350) 
 as cotton cloth. 
 
 263 ' ' goring, elastic or non-elastic \yfo 
 
 " handkerchiefs, see "Handkerchiefs." 
 
 " hollands for windows (G. A. 67, 208, 1144) as 
 cotton cloth. 
 
 264 " hat bodies (T. D. Mch. 5, 1895) 35^ 
 
 258 " hats 40^ 
 
 " hose, see "Stockings." 
 
 276 " insertings 50^ 
 
 " Italian cloth, imitation, as cotton cloth (T. D. 
 
 1699, 4558). 
 " jaconets, as cotton cloth (T. D. 6328). 
 " jeans, as cotton cloth (T. D. 5531). 
 276 " laces and lace window curtains (T. D. 6214, G. A. 
 
 2264, 2369, 1318) 50^ 
 
 263 " lacings, boot, shoe and corset 45^ 
 
 printed fitters, Scotch Swiss spots, tapestry, twilled cheviots. 
 (G. A. 2621.) 
 
EXISTING LAWS AND DECISIONS. 385 
 
 Paragraph Rate of 
 
 Ivaw, 1894, Duty. 
 
 Cotton — Continued. 
 
 " lappets, as cotton cloth, (T. D. 6456, G. A. 1178). 
 '* linings, with flax selvedge, as cotton cloth (T. D. 
 
 1787). 
 " lawns, as cotton cloth. 
 
 264 " *' tucked (G. A. 2843) 35% 
 
 264 " '• hemstitched (G. A. 2924) • ■ 35% 
 
 " leno cloth, as cotton cloth (G. A. 1163). 
 264 " manufacturers of, not specially provided for 
 
 including cloth having India rubber as com- 
 ponent material* (G. A. 1326, 1866, 2310, 2315, 
 
 2370, 2372, 2381, 2581, 2924, 3008) 35^ 
 
 " mixed goods (see notes to Section 4, Act of Aug. 
 
 28, 1894). 
 " moleskins, see "Plushes." 
 *' mulls, Madras, as cotton cloth (G. A. 1472). 
 " " Swiss, figured or dotted f as cotton cloth. 
 
 " corded, as cotton cloth (T. D. 6328, G. A. 
 
 1599)- 
 
 ** muslin, as cotton cloth (T. D. 6349, G. A. 162, 
 614, 1455). 
 
 " nainsooks, as cotton cloth (G. A. 1455). 
 
 276 '* netting 50^ 
 
 " neckties, see " Neckties." 
 
 '* pantaloon stuff, as cotton cloth. 
 
 " pile fabrics, see "plushes." 
 
 " plushes, see " Plushes." 
 
 " ruchings, see " Embroideries." 
 
 577 " rags for paper stock free. 
 
 458 " raw or unmanufactured free. 
 
 " satins, as cotton cloth (T. D. 3889, 6328, G. A. 
 
 2434)- 
 
 611 " seed free. 
 
 §3 " " meal (T. D. 1 1004, G. A. 2977) 20^ 
 
 568 " " oil free. 
 
 * The Court has decided that the term manufactures of cotton 
 not specially provided for, may properly be held to include manu- 
 factures of cotton, or of which cotton is a component of chief 
 value where such interpretation would not militate against other 
 and more positive provisions in the tariff. (T. D. 4286, 4565, 12758, 
 adopting opinion Circuit Court). See also decision of U. S. 
 Supreme Court in the case of Liebenroth vs. Robertson, 144 U. S. 
 
 35- 
 
 A fabric of cotton cloth covered with paper and stiffened with a 
 substance resembling paint, the whole perforated in fancy designs, 
 producing the effect of coarse lace work, it being an article com- 
 posed of cotton and paper, and cotton the predominant material 
 in quantity and also of chief value, was classified under manufac- 
 ture of cotton not otherwise provided for (G. A. 357). 
 
 fThe Circuit Court of Appeals, 2d Circuit, In re Hager, decided 
 that cotton cloths, commonly known as dotted Swisses, should 
 be classified as countable cottons (G. A. 2618, T. D. 14963). 
 
386 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 I«aw, 1894. 
 
 260 
 
 263 
 263 
 264 
 
 251 
 
 250 
 
 264 
 264 
 
 Rate of 
 Duty, 
 
 Cotton — Continued. 
 
 seersucker, as cotton cloth (G. A. 1657). 
 
 shirts, see " Shirts." 
 
 silesias, as cotton cloth. 
 
 skirting hemmed, as cotton cloth (T. D. 8297). 
 
 sleeve linings, part silk 45^ 
 
 stockings, see "Stockings." 
 
 suspenders (T. D. 7333), elastic or non-elastic 45^ 
 
 tape (G. A. 2955, 2979) 45^ 
 
 terry cloth (G. A. 2310) 35^ 
 
 tarlatans (T. D. 9322), as cotton cloth. 
 
 thread, on spools, containing on each spool not 
 
 over 100 yds. of thread per doz. spools ^Yzf 
 
 oz^^riooyds. on each spool, for every additional 
 100 yds. or fractional part thereof in excess of 
 100 yds per doz. spools ^yif 
 
 thread and carded yarn, warps or warp yarn, in 
 singles, whether on beams or in bundles, 
 skeins or cops, or in any other form, except 
 spool thread of cotton (T. D. 8945), not col- 
 ored, bleached, dyed, or advanced beyond the 
 condition of singles by grouping or twisting 
 two or more single yarns together, 
 
 all numbers not over No. 15 per lb. 3^ 
 
 over No. 15 and not over No. 30. .per No. per lb. ^f 
 
 over No. 30 per No. per lb. %'P 
 
 colored, bleached, dyed, combed, or advanced 
 beyond the condition of singles by grouping 
 or twisting two or more single yarns together, 
 
 not over No. 20 per lb. 6^ 
 
 over No. 20 per No, per lb. y%^ 
 
 Provided, That in no case shall the duty 
 levied exceed 8 cts. per lb. on yarns valued at 
 not over 25 cts. per lb., nor exceed 15 cts. per 
 lb. on yarns valued at over 25 cts. per lb. and 
 not exceeding 40 cts. per lb., and that on all 
 yarns valued over 40 cts. per lb. a duty of 45^. 
 
 thread in imitationof human hair, as cotton thread 
 (T. D. 2824). 
 
 tidies, see "Tidies." 
 
 ties, iron or steel, see "Iron or Steel." 
 
 toweling in piece, other than cotton damask (T. 
 D. 4035), as cotton cloth. 
 
 damask towels, (T. D. 8283) 35^ 
 
 tracing cloth (T. D. 3834, 5830, 13385, but see G. 
 A. 2666) 35^ 
 
 trimmings, see "Trimmings." 
 
 twills, as cotton cloth (T. D. 246). 
 
 upholstery cloth, as cotton cloth (G. A. 2238). 
 
EXISTING LAWS AND DECISIONS. 387 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Cotton — Continued. 
 
 " velvet and velveteens, see " Plushes." 
 " vestings as cotton cloth (G. A. 1669). 
 
 264 " wadding 35^- 
 
 '* warps or warp-yarn, see " Cotton Thread." 
 
 458 " waste or flocks (G. A. 1638) free. 
 
 " wearing apparel, see "Clothing." 
 263 " webbing, elastic or non-elastic (T. D. 7333, G. A. 
 
 1691, 2150, 2449) 45^ 
 
 " yarn, see " Cotton Thread." 
 " zephyrs, as cotton cloth (G. A. 1302). 
 60 Coumarine (G. A. 1566) 25^ 
 
 59 Court plaster 25^ 
 
 Coverings for salt, see "Salt." 
 
 470 Cowage down, drug, crude free. 
 
 504 Cow-hair free. 
 
 " manufactures of, see "Woolens." 
 Cow-Hides, see "Hides." 
 
 " tanned or dressed, see "Leather." 
 
 Cowrie, gum, see "Drugs." 
 
 613 " (shells), not manufactured, cut or ground free. 
 
 Cows, see "Animals." 
 
 §3 Crackers and cakes (T. D. 14469) 20^ 
 
 " fire, see " Fire-crackers." 
 Crank pins, see " Iron and Steel." 
 
 126 Cranks, mill, wrought iron per lb. \^-^f 
 
 Crape, cotton, as cotton cloth (G. A. 1302, 2147, 2154). 
 
 302 " silk(G. A. 2436) 45^ 
 
 277 Crash, linen, (G. A. 2107, 1276) 35^ 
 
 " cotton, as cotton cloth. 
 Cravats, see "Clothing." 
 357 Crayon pencils, or wood pencils filled with chalk (T. D. 
 
 4265, G. A. 1498) 50^ 
 
 " portraits, as paintings (T. D. 3825), see "Art." 
 
 48 Crayons or pastels (G. A. 1819) 25^ 
 
 48 " lithographic (T. D. 9738) 25^ 
 
 §3 Cream (T. D. 8404) 10^ 
 
 491 " nuts free. 
 
 73 " of Tartar 20^ 
 
 74 Creams, pink (T. D. 3214), or partially refined argols 20^ 
 
 52 Cremnitz or kremnitz (white lead) per lb. lYzf 
 
 58 Creolen (G. A. 2023), per lb. 50 cts., but not less than 25^ 
 
 60 Creosote, wood tar (T. D. 2587, 9276) 25^ 
 
 443 ' ' coal tar (not medicinal) free. 
 
 Crepe tissue paper, see " Paper." 
 363 Cresylic acid (T. D. 3980) free. 
 
 Cretonnes, as cotton cloth (T. D. 4558). 
 
 333 Crinoline cloth, hair per sq. yd. ^f 
 
 " wire (T. D. 1007), see "Wire." 
 
388 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 
 Ivaw, 
 
 150 
 
 48 
 
 568 
 611 
 129 
 
 83 
 
 460 
 
 8 
 
 14 
 
 444 
 
 74 
 
 67 
 
 60 
 
 173 
 14 
 
 60 
 621 
 207 
 198 
 461 
 18 
 14 
 258 
 258 
 353 
 275 
 
 60 
 611 
 
 60 
 462 
 
 353 
 217 
 
 489 
 177 
 
 463 
 177 
 102 
 
 Rate of 
 Duty. 
 
 1894. 
 
 Crochet cotton, on spools (T. D. 2540) as cotton thread. 
 
 needles (T. D. 6828, 9298; G. A. 745) 25^ 
 
 Crockery ware, see "Earthenware." 
 
 Crocidolite, manuf 's of, see par. 86 (G. A. Mar. 19, 1895). 
 
 Crocus martis or oxide of iron (T. D. 9455, G. A. 1627). . 25^ 
 
 Crois^ or Shooda (T. D. 8679), as woolen dress goods. 
 
 Croton bark, see " Drugs." 
 
 ** oil free. 
 
 ** seed free. 
 
 Crowbars, iron or steel ; per lb. 1%^ 
 
 Crucibles not decorated (G. A. 1096, 2928) 20^ 
 
 Cryolite or kryolith free. 
 
 Crystals, alum per lb. iV^ 
 
 brown (T. D. 1035) 25^ 
 
 cobalt (T. D. 3168) free. 
 
 lees, partly refined (T. D. 2489) 20^ 
 
 soda, or sal soda (G. A. 1347, 1862) per lb. \^ 
 
 tin 25^. 
 
 watch (T. D. 5943) 25^ 
 
 yellow (T. D. 523, 9766) 25^ 
 
 Cubebs, see " Drugs. ^ 
 
 " oil of 2$<fo 
 
 Cubic nitrate, or nitrate of soda (T. D. 9457) free. 
 
 Cucumbers, in natural state 10^ 
 
 " in salt or brine (T. D. 10597, G. A. 302, 1080). 30^ 
 
 Cudbear free. 
 
 * ' extract for dyeing (T. D. 5529) 10^ 
 
 " substitute (T. D. 3721, see also 2635) 25^ 
 
 Cuffs, cotton or cotton chief value, no part linen 40^ 
 
 " *• embroidered 40^ 
 
 fur 30^ 
 
 " linen, wholly or in part of, embroidered 
 
 or not per doz. 30^ and 30^ 
 
 Cultivators, see ** Agricultural Implements." 
 
 Cumarine (G. A. 1566) • 25^ 
 
 Cummin seed (G. A. 1422) free. 
 
 " oil 25^ 
 
 Curling stones or quoits and curling-stone handles free. 
 
 Curls, human hair (but see G. A. 1027) 30^ 
 
 Currants, zante per lb. i >^^ 
 
 other (G. A. April i, 1895) free. 
 
 Curriers' knives 35^ 
 
 Curry and curry powder free. 
 
 ' ' combs 35^ 
 
 Curtains, bamboo, with glass beads, if glass chief value 
 
 (T. D. 8788, G. A. 1006) 35^ 
 
 ' * cotton chenille ao% 
 
EXISTING LAWS AND DECISIONS. 389 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Curtains — Continued. 
 276 " (window), lace, of cotton, flax or jute (T. D. 
 
 5868, G. A. 1318, 2264, 2369) 50^ 
 
 177 '• metal chief value (G. A. 3001) 35^ 
 
 276 " ruffled muslin, cotton (G. A. 2070, 2984) 50^ 
 
 '* plush, dutiable as a manf. of the material of 
 which the plush is composed. 
 
 302 " silk, or silk chief value 45^ 
 
 301 ** silk, embroidered or part lace 50^ 
 
 '* wool, as wool manuf's. 
 '* other, according to material (T. D. 5868). 
 Cushions and covers, dutiable according to material of 
 chief value (G. A. 2991, 3001). 
 
 464 Cutch, or catachu (G. A. 642) free. 
 
 139 Cutlasses or swords 35^ 
 
 Cutlery, see respective articles. 
 
 465 Cuttle fish bone, or sepia free. 
 
 526 Cyanite or kyanite free. 
 
 177 Cylinders for printing (T. D. 2092) 35^^ 
 
 326>^Cymbals (T. D. 3992) 25^ 
 
 177 Daggers (T. D. 7641) see par. 139 35^ 
 
 587 Dahlia, not bulbs, classified as plants (T. D. 9945) free. 
 
 264 Damask, cotton, in the piece or otherwise (G. A. 1179, 
 
 1619) 35^ 
 
 277 " linen (G. A. 491) 35^ 
 
 302 " silk 45^ 
 
 Dammar gum, see ** Drugs." 
 231 Dandeloin root, prepared as coff'ee substitute (T. D. 
 
 3289, 6865) per lb. ly^f 
 
 466 '* roots, raw, dried, or undried, but unground.free. 
 
 561 Darning needles free. 
 
 2i3>^Dates 20^ 
 
 218 " stuffed or candied (G. A. 1231, 1317) 30^ 
 
 443 Dead oil, or phenyle acid (T. D. 5825, G. A. 2261) free. 
 
 Deals, see ** Woods," sub-title "Lumber." 
 Decalcomaine pictures, see ''Lithographs." 
 
 321 ' ' toy pictures (G. A. 2836) 25^ 
 
 102 Decanters, glass, not cut, but having ground necks and 
 
 stoppers only (G. A. 2378) 35^ 
 
 90 •' cut, engraved, painted, colored, printed, 
 stained, etched, or otherwise ornamented 
 or decorated, except such as have ground 
 necks and stoppers only (G. A. 1113, 1454, 
 2378) 40^ 
 
390 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Decoctions, medicinal, see "Preparations." 
 
 *' of logwood and other dyewoods, see "Ex- 
 
 tracts." 
 
 §3 Deer carcasses (T. D. 2325, 7202, G. A. 1916) 10^ 
 
 " horns, see "Horns." 
 " skins, see "Skins." 
 " see "Animals." 
 88 Demijohns, covered or uncovered, whether filled or un- 
 filled, whether contents free or dutiable per lb. ^^ 
 
 Denims, as cotton cloth. 
 
 Dentelles (T. D. 8387), as woolen dress goods. 
 
 61 Dentifrices (T. D. 9068) 40^ 
 
 213 Dessiccated apples 20^ 
 
 198 " vegetables (T. D. 8274, G. A. 1600) 30^ 
 
 233 Dextrine, or burnt starch (G. A. 1418) per lb. 1%^ 
 
 173 Dials for watches or clocks (T. D. 2807) 25^ 
 
 177 " for gas meters (T. D. 2807) 35^ 
 
 467 Diamond dust or bort free. 
 
 338 Diamonds, uncut (see par. 467)* 10^ 
 
 338 " when cut, but not set* 25^ 
 
 338 " when set, but not jewelry 30^ 
 
 336 " set as jewelry 35^ 
 
 467 " glaziers', not set (T. D. 3546) free. 
 
 338 " " set (G. A. 510, 956, 2968) 30^ 
 
 338 " engravers', set 30^ 
 
 467 *' " not set (T. D. 5521) free. 
 
 338 " designers', or diamond-pointed pencils 30^ 
 
 467 " miners' not set free. 
 
 338 " " set 2>oi 
 
 338 " imitation of, not over one inch in dimensions 
 
 and not set 10% 
 
 467 " for jewels in watches or clocks free. 
 
 Diaper, cotton, as cotton cloth. 
 
 277 " linen 35^ 
 
 320 Dice, ivory, bone or other materials 50^ 
 
 Die Blocks, see " Iron and Steel." 
 
 177 Dies, embossing, steel (T. D. 9889, G. A. 1534) 35^ 
 
 Dimities, cotton, as cotton cloth (G. A. 2522). 
 
 177 Dirks, see par. 139 35^ 
 
 Discriminating duty, see Section 14, Act of Aug. 28, 1894. 
 Dishes, dutiable according to the material. 
 Disks or glass plates for manufacture of optical instru- 
 ments, see "Glass disks" and "Lenses." 
 
 *The General Appraisers having decided (G. A. 2920) that dia- 
 monds, cut or uncut but not set, are free under paragraph 467, 
 official action thereunder is suspended until the question is judic- 
 ially determined, an appeal having been taken by the Treasury 
 Department (T. D. 15633). 
 
EXISTING LAWS AND DECISIONS. 391 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 Distilled spirits, see "Liquors" and "Preparations." 
 60 " oils, not otherwise provided for (G. A. 2899, T. 
 
 D. 15555) 25^ 
 
 I ** vinegar 20^ 
 
 Dividers, see "Compasses." 
 
 468 Divi-divi, vegetable substance, crude, for dyeing and 
 
 tanning (T. D. 4371) free. 
 
 Doeskins, see "Woolens." 
 
 177 Dog collars, metal (T. D. 7175) 35^ 
 
 §3 " biscuit (T. D. 7304)... 20^ 
 
 Dogs, see "Animals." 
 
 Doilies, in piece, cotton, not damask, as cotton cloth 
 (T. D. 4401, 5347, 6298). 
 
 276 " lace or embroidered, cotton or linen (G. A. 
 
 443, 1234, 2158, 2392, 2937) 50^ 
 
 277 " linen 35^ 
 
 276 " " embroidered (G. A. 2392) 50^ 
 
 301 " silk, or silk chief value, embroidered (G. A. 
 
 2158) 50% 
 
 Dolls and doll heads, see "Toys." 
 
 Dolmans, see "Clothing." 
 
 352 Dominoes, bone or horn (T. D. 8533) 25^ 
 
 181 " wood 25^ 
 
 477 Downs and feathers, for beds free. 
 
 477 " crude or not dressed, colored or manufactured 
 
 not specially provided for free. 
 
 328 " when dressed, colored or manufactured 35^ 
 
 328 " quilts of and other manufactures of 35^ 
 
 328 * ' pillows of 35^ 
 
 469 Dragons' blood free. 
 
 320 Draughts or checkers, ivory, bone or other materials. . . 50^ 
 
 Drawers and shirts combined; as clothing (G. A. 2038, 
 2230). 
 258 " cotton or vegetable fiber, finished or unfin- 
 ished, not knitted 40^ 
 
 262 ' * same if knitted 50^ 
 
 275 " linen 50^ 
 
 " mixed materials, see notes to Sec. 4, Act of 
 Aug. 28, 1894. 
 
 301 " silk, or silk chief value (G. A. 2494) 50^ 
 
 " wool or worsted or animal hair (G. A. 2041), 
 see "Woolen clothing." 
 
 177 Drawing knives 35^ 
 
 575 Drawings and sketches, original free. 
 
 311 " other 25^ 
 
 " specially imported for schools or societies, 
 
 see "Societies." 
 
392 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Dress goods, see "Cottons, "Linen," "Silk," and 
 "Woolens." 
 258 Dress shields, cotton or cotton chief value (G. A. 557, 1469) 40% 
 
 353 " " gutta percha (T. D. 3985) 30% 
 
 352 " " rubber, or rubber chief value, (G. A. 557, 
 
 1469) 25^ 
 
 301 " " silk, or silk chief value (G. A. 1469) 50% 
 
 352 " stays, horn chief value (G. A. 1774) 25^ 
 
 " steels, see "Steels." 
 " trimmings, see "Trimmings." 
 Drillings, cotton, as cotton cloth. 
 
 277 " linen 35^ 
 
 Drills, see "Agricultural Implements." 
 294 Druggets, printed, colored or otherwise (T. D. loiii).. 30^ 
 470 Drugs, such as bark, beans, berries, balsams, buds, 
 bulbs, bulbous roots, excrescences, fruits, 
 flowers, dried fibers, dried insects, grains, 
 gums and gum-resin, herbs, leaves, lichens, 
 mosses, nuts, roots and stems, spices, vege- 
 tables, seeds (aromatic, not garden seeds), 
 seeds of morbid growth, weeds, and woods 
 used expressly for dyeing; any of the fore- 
 going drugs which are not edible, and which 
 have not been advanced in value or condition 
 by refining or grinding, or by other process of 
 manufacture, and" not specially provided for 
 
 (T. D. 9863, G. A. 523, 2257, 2526) free. 
 
 i6y^ any of the above advance in value or condition 
 by refining or grinding or by other process of 
 manufacture (T. D. 9863, 10088; G. A. 2493)... 10^ 
 386 Drugs, crude, used in tanning and dyeing not other- 
 otherwise provided for free. 
 
 326>^Drums (T. D. 2510) 25^ 
 
 321 " if toys 25% 
 
 264 Duck, cotton, in the piece or otherwise 35^ 
 
 277 " linen 35^ 
 
 226 Ducks (if not wild), dead or alive, not dressed (G. A. 
 
 1916) per lb. 2^ 
 
 226 " dressed per lb. 3^ 
 
 401 " wild (G. A. 412) free. 
 
 558 Dulce, seaweed free. 
 
 Dundee bagging, see "Burlaps." 
 
 Dunnage mats, if of a mercantile value, dutiable accord- 
 ing to the material (T. D. 1792). 
 
 314 Dusters, feather (T. D. 7015) 35^ 
 
 160 Dutch or bronze metal in leaf (T. D. 4508, 8479) 4o% 
 
 159 ' • metal clippings (T. D. 6741) 10^ 
 
 " pink, see " Paints." 
 
EXISTING LAWS AND DECISIONS. 393 
 
 Paragraph , Rate of 
 
 I,aw, 1894. Duty. 
 
 386 Dyeing, articles in a crude state used in, not specially 
 
 provided for free. 
 
 *' extract of barks, berries, nuts and vegetables 
 for dyeing, see " Extracts." 
 
 61 Dyes for hair 40% 
 
 14 " or colors, coal-tar, by whatever name known, not 
 specially provided for (see decisions under 
 
 coal-tar colors) '. 25^ 
 
 470 Dyewood and logwood, crude or otherwise free. 
 
 '* " " extracts and decoctions for dye- 
 ing and tanning, see "Extracts." 
 ^^yi " ground or more advanced than crude 10^ 
 
 ie: 
 
 Earth for paints, see " Paints and Colors." 
 ** other, see "Terra Alba," "Terra Japonica," 
 " Kaolin," " Clays " and " Baryta." 
 
 Earthenware : 
 china, porcelain, parian and bisqueware, see "China." 
 
 83 common yellow and brown earthenware, plain or em- 
 
 bossed, common stoneware, and crucibles not in 
 any manner decorated* 20^ 
 
 85 earthen, stone and crockery ware, including plaques, 
 
 ornaments, toys, charms, vases and statuettes, 
 if painted, tinted, enameled, printed, gilded or 
 otherwise decorated in any mannerf 35^ 
 
 84 white, not changed in condition by superadded 
 
 ornamentation or decoration (G. A. 2916) 30^ 
 
 86 articles composed of earthen or mineral substances, 
 
 including lava tips for burners, not specially pro- 
 vided for (T. D. 9670, G, A. 2900, 2930). 
 
 if decorated in any manner 40^ 
 
 if not decorated 30^ 
 
 *The following ware should be classified under the provisions 
 of par. 83: Goods commercially known as " brown earthenware " 
 notwithstanding that they are glazed, edged, dipped, etc., (T. D. 
 1482); Terra-cotta ware (T. D. 6173; G. A. 2561); Brown stoneware 
 having raised figures produced in the process of moulding (T. D. 
 6578, 8078, 8167); Figures made from clay colored before being 
 baked (T. D. 8045); Stoneware bottles, dip glazed (G. A. 564); 
 Crucibles of white clay (G. A. 1096); Earthenware and stoneware 
 having a glazed surface and varying in color from yellow to yellow- 
 ish brown (G. A. 1888). 
 
 fThe following wares should be classified as decorated earthen- 
 ware: Guadalajara pottery, dark red, (T. D. 6639); Wash basins 
 of earthenware, decorated with faint bluish veins to imitate 
 marble (T. D. 6954); Jars of stoneware tinted brown and glazed (G. 
 A. 1363); Teapots, earthenware, black and glazed (G. A. 1571); 
 Bottles, earthenware, colored glazed surface (G. A. 2058); Teapots 
 of highly glazed brown earthenware, tinted or decorated, the 
 
 V 
 
394 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Earthenware. — Continued. 
 
 636 spurs and stilts used in the manufacture of earthen, 
 
 porcelain and stone ware free. 
 
 East India gum, see " Drugs." 
 
 684 Ebony, in the log, rough or hewn free. 
 
 " other form, see specific article under "Woods." 
 Edgings, see "Trimmings " and "Embroideries." 
 Educational Institutions, articles specially imported for, 
 see " Societies." 
 
 596 Effects, such as, professional books, implements, instru- 
 ments, and tools of trade, occupation, or em- 
 ployment, in the actual possession at the time 
 of persons arriving in the U. S.; but this 
 exemption shall not be construed to include 
 machinery or other articles imported for use 
 in any manufacturing establishment, or for 
 any other person or persons, or for sale; 
 nor shall it be construed to include theatrical 
 scenery, properties, and apparel, but such 
 articles brought by proprietors or managers 
 of theatrical exhibitions arriving from abroad 
 for temporary use by them in such exhibitions 
 and not for any other person and not for sale 
 and which have been used by them abroad 
 shall be admitted free of duty under such regu- 
 lations as the Secretary of the Treasury may 
 prescribe ; but bonds shall be given for the 
 payment to the United States of such duties 
 as may be imposed by law upon any and all 
 such articles as shall not be exported within 
 six months after such importation : Provided, 
 That the Secretary of the Treasury may in 
 his discretion extend such period for a further 
 term of six months in case application shall be 
 made therefor* free. 
 
 color being applied before or included in the glazing (G. A. 2253); 
 Rockingham earthenware glazed with deep brown color of glassy 
 appearance (T. D. 1528; G. A. 2508). 
 
 Notes to Paragraph 596. 
 
 *i. If the articles had been in the actual possession of the per- 
 sons, and intended for their use after their arrival in this country, 
 but for convenience, or through accident, the articles arrive at a 
 different time from the owner, they are still exempt from duty 
 (T. D. 10371, 11795, G. A. 209, 1979, 2100, 2155, and see note 3, 
 page 396, but see G. A. Mch. 26, 1895. 
 
 2. Books of a professional journalist are free if such books 
 relate to subjects of his profession, such as political economy or 
 similar subjects (T. D. 1988), or of an Architect (T. D. 163). 
 
 3. The fact that an article is new does not exclude it (G. A. 2441). 
 
 4. Sample Trunks of commercial travellers are exempt from 
 
EXISTING LAWS AND DECISIONS. 395 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty.jj 
 
 Effects — Continued. 
 
 414 " books, libraries, usual furniture and similar 
 
 household effects of persons or families from 
 foreign countries, if actually used abroad by 
 them not less than one year, and not intended 
 for any other person or persons, not for sale*. free. 
 
 583 Effects, household and personal, not merchandise, of 
 citizens of the United States dying in foreign 
 countries free. 
 
 Notes to Paragraph 596 — Coniinued. 
 
 duty either as coverings for the merchandise they contain, or as 
 
 tools of trade (T. D. 7394). 
 
 5. Machinery and tools intended for use in a manufacturing 
 establishment, are not exempt^ no matter whether brought in by 
 immigrants or not (T. D. 7658, 9602. G. A. 1965). 
 
 6. The following articles have been held entitled to free entry 
 as Tools of Trade: Hand-power weaver's loom, if to be used 
 in owner's house (T. D. 8191, see also T. D. 9602); Lantern slides 
 for public lecturer, (T. D. 9232 see also paragraph 687); Surveyor's 
 transits (T. D. 8378); Photographic apparatus of travelling archi- 
 tect to be used in his profession (T. D. 6977); sleigh or sled if used 
 in trade (T. D. 2028, 3715); Piano for professor of music (T. D. 7833); 
 Polariscope brought by sugar dealer (T. D, 7485); Sewing machine 
 used by owner i^ . D. 280); Wood blocks, and stereotype printing 
 materials (T. D. 630); Hand machines for making gloves, hose, 
 &c. (T. D. 1 1270); Fishing boat and net (G. A. 2095); Modeling 
 clay (G. A. 2174); Baker's waffle irons (G. A. 2340); Hand-organ 
 (T. D. 15185); Astronomer's instruments (G. A. 2929). 
 
 7. The following have been held to be not Tools of Trade: A 
 steamboat and equipment for fishing business (T. D. 7048); Rock- 
 drilling machine brought by a passenger for the purpose of intro- 
 ducing its manufacture or sale (T. D. 8021, 9660); Merry-go-round 
 or carrousel (T. D. 9352); Prospecting apparatus and steam pump 
 (T. D. 8021); A weaver's loom for use in a factory to exhibit its 
 merits as a patent (T. D. 9602, see also T. D. 8191); Glove machines 
 for factories (G. A. 1975); Outfit for shooting gallery, private mu- 
 seum and hotel (T. D. 2366, 5908, G. A. 613, 1267); Officer's uniform 
 (T. D. 12069); Boats for hire (G. A. 1267); Figures for architect (T. 
 D. 10405); Books for religious instruction (G. A. 2857). 
 
 Notes to Paragraph 414. 
 
 * I. There is no limitation as to value on household effects which 
 may be admitted free of duty (T. D. 1814). Household effects in- 
 clude articles which pertain to a person as a householder or to a 
 family as a household (Arthur vs. Morgan, 112 U. S., 495), but it 
 does not include articles used in professional or business pursuits 
 (T. D. 13899, 14466). 
 
 2. Books bought in a foreign country by a person while on a 
 visit are not free (T. D. 1709, G. A. 411). 
 
 3. The following have been held to be included in household 
 effects: Paintings (T. D. 4134, 5241); Oil portraits (T. D. 7928); Safe 
 used in the house (T. D. 9703); Piano (G. A. 2412). 
 
 4. Household or personal effects are exempt from forfeiture when 
 
396 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Effects — Contutued. 
 669 ** such as wearing apparel and other personal ef- 
 fects (not merchandise) of persons arriving in 
 the United States, but this exemption shall not 
 be held to include aricles not actually in use 
 and necessary and appropriate for the use of 
 such persons for the purposes of their journey 
 and present comfort and convenience, or which 
 are intended for any other person or persons, 
 or for sale* free. 
 
 Notes to Paragraph 414 — Continued. 
 
 packed with, or accompanying, forfeitable goods (T. D. 7344, with 
 
 opinion of the U. S. Attorney-General). 
 
 5. The one year of use is not required to be the year immedi- 
 ately preceding the importation (Reg. 1892, Art. 354/"). 
 
 6. See Special regulations T. D. 13399 and Reg. of 1892, Arts. 
 353 and 354^). 
 
 Notes to Paragraph 669. 
 
 *i. The term "wearing apparel" is here used as covering all 
 articles of dress, while "personal effects" refer to other matters 
 of personal baggage not used as clothing (G. A. 2845). 
 
 2. The phrase ''in actual use^' has been defined by the United 
 States Supreme Court: "An article of wearing apparel, bought 
 for use, and appropriated and set apart to be used, by being placed 
 in with, and as a part of, what is called a person's wardrobe, is, 
 in common parlance, in use, in actual use, in present use, in real 
 use, as well before it is worn as while it is being worn or after- 
 wards. The test oi' wearing' must, therefore, be rejected" (T. 
 D. 10395, citing opinion Astor vs. Merrill, in U. S., 202). 
 
 2^. Wearing apparel under the provisions of this section has been 
 held by the U. S. Supreme Court to include (i) wearing apparel 
 owned by the passenger, and in a condition to be worn at once 
 without further manufacture; (2) brought with him as a passenger, 
 and intended for the use or wear of himself or his family who ac- 
 companied him as passengers, and not for sale, or purchased or 
 imported for other persons, or to be given away; (3) suitable for 
 the season of the year which was immediately approaching at the 
 time of arrival; (4) not exceeding in quantity or quality or value 
 what the passenger was in the habit of ordinarily providing for 
 himself and his family at that time, and keeping on hand for his 
 and their reasonable wants, in view of their means and habits in 
 life, even though such articles had not been actually worn (T. D. 
 6317, citing Astor vs. Merrill, in U. S., 202, G. A. 1264). 
 
 3. Wearing apparel and other personal effects conforming to the 
 provisions of the paragraph, which through accident, or other 
 unavoidable causes, arrive at a different time or place, but closely 
 following or preceding the owner, are still exempt from duty (T. 
 D. 10163, 10371, 1 1 122, 1 1456, 1 1463, 1 1652, 1 1762, 1 1935, 13353, 13448, 
 14480, 15353, 15364, G. A. 1278, 1279, 1792, 1979, 2155, 2740), but see 
 G. A. Mch. 26, 1895. 
 
 4. The Department is of the opinion that new wearing apparel 
 and personal effects which have not been in the ''bona fide use," 
 and which are not necessary or appropriate for purposes of the 
 journey and present comfort and convenience of the owner are 
 properly subject to duty (T. D. 10371, 11272). 
 
 5. Articles of wearing apparel bought abroad to be shipped to 
 the purchaser, but faU to reach him in time, and arrive in the 
 
EXISTING LAWS AND DECISIONS. 397 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 60 Effervescent preparations (T. D. 4968, 5528, 5949, 6006).. 25^ 
 Egg boilers, according to material of chief value, 
 
 i98>^Eggs per doz. 3^ 
 
 471 " of birds, fish and insects, provided, that this shall 
 not be held to include the eggs of game birds, the 
 importation of which is prohibited, except speci- 
 mens for scientific collections (G. A. 372, 505, 2897). free. 
 
 471 " ants', baked (T. D. 4157) free. 
 
 618 " silkworms' free. 
 
 §3 " yolks of, dried or salted (T. D. 2889) 2o$g 
 
 443 Eikonogen, coal-tar product (T. D. 13410) free. 
 
 558 Elasticon, crude, gum (T D. 4807) free. 
 
 Elecampane root, see "Drugs." 
 
 151 Electrotype plates 25^ 
 
 519 Elephants' teeth (ivory) free. 
 
 Notes to Paragraph 669 — Continued. 
 
 United States subsequent to his own arrival, are not entitled to 
 free entry, having never been in actual possession or use of the 
 passenger (T. D. 8469, 9785). 
 
 6. Persons crossing into jforeign territory to buy wearing apparel 
 must pay duty thereon, upon bringing it into the United States 
 (T. D. 7827, 11257, 11726). 
 
 7. Articles of wearing apparel, gloves, etc., brought by naval 
 officers for their own use are free (T. D. 7846). 
 
 8. A wedding trousseau and other unusual articles of wearing 
 apparel are dutiable (T. D. 6451, G. A. 1769). 
 
 9. Articles of wearing apparel taken abroad and left there for 
 alteration and repair, which greatly enhances the value, are not 
 entitled to free entry (T. D. 10363). 
 
 10. Personal effects do not include cigars^ and not over 50 are 
 allowed free in the baggage of any one passenger (T. D. 6841, 9119). 
 
 11. Photographs collected as a memento of a traveller for his 
 own use and not for sale are free as personal effects (T. D. 8371, 
 13517), also cameras (T. D. 7739) and lenses (T. D. 7772). 
 
 12. A passenger is allowed to enter only one watch free as per- 
 sonal effects (T. D, 170). 
 
 13. Shot Guns (G. A. 2298) and Bicycles are covered by the term 
 of "personal effects " under this paragraph (T. D. 14368). Contra, 
 see G. A. 2845, 2997. 
 
 14. A steam yacht is not a personal effect (T. D. 7937), nor is a 
 canoe (Y.-V).'jQ^\). 
 
 15. Paper and envelopes in considerable quantity are not per- 
 sonal effects (T. D. 7010). 
 
 16. When duties assessed on articles in a passenger's baggage 
 do not exceed $2 the duty may be remitted (T. D. 7288). 
 
 17. Personal effects are exempt from forfeiture when packed 
 with, or accompanying, forfeitable goods (T. D. 7344, with opinion 
 of the United States Attorney General). 
 
 18. "Persons arriving in the United States" applies to citizens 
 returning or foreigners visiting or immigrating. The Statute ap- 
 plies to all equally (G. A. 2441, citing opinion of Supreme Court). 
 "Persons" is not used in a corporate sense, but means individuals, 
 and a member of a firm cannot bring in articles free for a firm or 
 corporation (G. A. 1983, 2005). 
 
398 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate ot 
 
 I,aw, 1894. Duty, 
 
 177 Embossing dies, steel (T. D. 9889, G. A. 1534) 35^ 
 
 ** die blocks, see " Iron and Steel." 
 276 Embroideries,* laces, edgings, insertings,neck rufflings,f 
 ruchings, trimmings, tuckings, lace 
 window curtains, tamboured articles, 
 and articles embroidered by hand or 
 machinery, embroidered handkerchiefs, 
 and articles made wholly or in part of 
 lace, rufflings, tuckings, or ruchings, 
 all of the above named articles, com- 
 posed of flax, jute, cotton or other veg- 
 etable fiber, or of which these sub- 
 stances or either of them, or a mixture 
 of any of them is the component mate- 
 rial of chief value, not specially pro- 
 vided for 50^ 
 
 177 " metal chief value (G. A. 2037, 2225), see 
 
 par. 162 35^ 
 
 ** silk or silk chief value, see " Silk." 
 
 " wholly or in part of wool, worsted, or 
 
 animal hair, see "Woolens." 
 Emeralds, see "Precious Stones." 
 322 Emery cloth, emery chief value (G. A. 1357, 2737). per ib. jV*^ 
 322 " manufactured, ground, pulverized or refined, and 
 
 emery grains (T. D. 6314, 861 1) per lb. xV*^ 
 
 472 " ore free. 
 
 310 " paper, emery chief value (T. D. 6980, G. A. 2737). 20^ 
 
 322 •* rollers (G. A. 2737) per lb. -/o^ 
 
 322 *' sharpeners, emery chief value, if not whetstones 
 
 (T. D. 2882, G. A. 1357, 2737). per lb. -^^^ 
 
 177 " " part metal (T. D. 9393) 35^ 
 
 322 " wheels (G. A. 2737) per lb. ^V 
 
 508 " whetstones or hones (T. D. 8786) free. 
 
 59 Emetic, tartar (tartrate of antimony) 25^ 
 
 Emulsions, medicinal, see "Preparations." 
 loi Enamel, fusible (G. A. 2317, 2319, 2537) 25^ 
 
 *The words "embroideries" and "articles embroidered by 
 hand or machinery," used in paragraph 276, must be construed 
 as descriptive terms embracing two classes of merchandise known 
 to trade and commerce, the first restricted to narrow piece goods 
 of a similar nature to trimmings, and the other to articles of 
 which the embroidery constitutes an essential element of value or 
 a prominent feature, such as would be indicated by the terms 
 embroidered bed sets, embroidered napkins, embroidered doylies, 
 &c. (G. A. 213, 278, 469, 512, 513, 522, 614, 824, iioo, 1164, 1212, 
 1241, 1245, 1505, 2106, 2108, 2225, 2392, 2542, 2933, 2937, T. D. 14964)- 
 
 Embroidered or lace clothing dutiable as "Clothing" (G. A. 
 2970). 
 
 f Rufflings or frillings, partly made, not classified under par. 
 276, but are dutiable as manufactures of the material of which 
 composed (G. A. 803, 1163). 
 
EXISTING LAWS AND DECISIONS. 399 
 
 Paragraph Rate of 
 
 X,aw, 1894. Duty. 
 
 144 Enameled sheets, plates and wares, of iron or steel, 
 
 enameled or glazed with vitreous glasses (G. A. 898). . 35^ 
 Enamels on paste or jewelry settings, (T. D. 5258,) see 
 
 " Precious stones." 
 Endless belts and felts, see "Belting" and "Felts," under 
 "Woolens." 
 
 568 Enfleu raged grease free. 
 
 568 " pomade for manf. of pomades (T. D. 5968). free. 
 
 181 Engraved blocks, wood (T. D. 10061) 25^ 
 
 177 " cylinders for printing (T. D. 2092) 35^ 
 
 " fashion plates, see "Fashion plates." 
 
 151 ** or lithographed plates of steel or other mate- 
 
 rials for printing, other than fashion plates, 
 
 (T.D.9889) 25^ 
 
 686 " plates, by American artist abroad (T. D. 4748)free. 
 
 177 Engraver's burnishers, steel 35^ 
 
 " diamonds, see " Diamonds." 
 
 177 " scrapers, steel 35^ 
 
 311 Engravings, bound or unbound, (T. D. 2950, 3941) 25^ 
 
 575 " artists' proofs free 
 
 " produced by lithographic process, see 
 
 "Lithographs." 
 410 " bound or unbound, which have been 
 
 printed more than twenty years at the 
 
 date of importation (T*. D. 13164) free. 
 
 ** specially imported for societies, see "So- 
 
 cieties." 
 
 309 Envelopes, paper (G. A. 1384, 1976) 20^ 
 
 307 " " embossed, engraved, printed or orna- 
 mented (G. A. 1384, 1976) 30^ 
 
 264 " " lined with cotton cloth, if cotton chief 
 
 value (T. D. 8291) 35^ 
 
 14 Eosine (G. A. 2326) 25^ 
 
 177 Epaulets, gold, silver or other metal 35^ 
 
 276 ' ' cotton 50^ 
 
 286 " " wholly, or in part of worsted, wool, or animal 
 
 hair 50^ 
 
 24 Epsom salts or sulphate of magnesia (see par. 542) per lb. ^^ 
 Equipments of vessels, see "Vessels" and "Wrecks." 
 Erasers, or parts thereof, see " Knives." 
 
 473 Ergot free. 
 
 177 Escutcheons, metal chief value. 35^ 
 
 " other, according to material of chief value 
 
 558 Esparto, or Spanish grass, crude free. 
 
 I Essence of vinegar, as "Acid, acetic" (T. D. 3964, 4378)... 2oj^ 
 Essences, see "Oils" and "Preparations." 
 Essential oils, s^e "Oils." 
 
 311 Etchings, other than artists' proof 25^ 
 
 575 " artists' proofs free. 
 
400 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Etchings — Continued. 
 410 *' which have been printed more than 20 years 
 
 at the date of importation (T. D. 13164) free. 
 
 " specially imported for schools or societies, 
 
 see "Societies." 
 " specially imported for use of U. S., see 
 "United States." 
 17 Ethers, all kinds, not specially provided for (G. A. 1438, 
 
 1800) - per lb. |i.oo 
 
 17 " acetic (G. A. 1683) per lb. |i. 00 
 
 17 " fruit (T. D. 1129,8881, 9205, G. A. 1939, 2332) per lb. |2. 00 
 
 17 " nitrous, spirit of per lb. 25^ 
 
 17 " oenantic, or oil of cognac (but see par. 60) per lb. $1.00 
 
 " medicinal preparation, see "Preparations." 
 17 " sulphuric per lb. 4o,<^ 
 
 17 Ethyl, chloride of (G. A. 1438) per lb. |i.oo 
 
 264 Etoffe, cotton and gum, cotton chief value (G. A. 2936).. 35^ 
 
 Excrescences (drugs) (G. A. 2526), see "Drugs." 
 
 Exhibition, articles for, see "Art." 
 
 Explosive substances, see "Powders." 
 60 Expressed oils, not specially provided for (see "Oils "). . 25^ 
 
 375 Extract of annatto, roncou rocoa, or Orleans free. 
 
 14 " " " so-called (T. D. 9240, 2811; G. A. 2254) 25^ 
 48 " " archil, if a color (T. D. 10082) 25^ 
 
 18 , " " " for dyeing (T. D. 5529) 10^ 
 
 18 " " barks, berries, nuts and vegetables, not spe- 
 
 cially provided for, for dyeing or tanning* 
 
 (T. D. 5529, 5865, 9103, G. A. 1221, 895, T. D. 
 
 13860) \0<fo 
 
 18 " " black dye (T. D. 6359) 10^ 
 
 18 " " chestnut (T. D. 3412) 10^ 
 
 18 " " cudbear (T. D. 5529) \o<fo 
 
 18 " " dyewoods, for dyeing or tanning * (T. D. 
 
 9103, 13860) \oio 
 
 §3 " " elderberries (G. A. 2453) 20^ 
 
 59 " " hyoscyamus 25^ 
 
 18 " " hemlock bark 10^ 
 
 514 " " indigo (G. A. 1350) free. 
 
 §3 " " juniper berries (G. A. 2453) 20^ 
 
 23 " " licorice, in all forms per lb. 5^' 
 
 .18 " " logwood for dyeing or tanning (T. D. 9103, 
 
 G. A. 517) \o% 
 
 541 " ** madder and munjeet (T. D. 5218) free. 
 
 " " malt, see "Malt." 
 
 *Primuline buff, a preparation from quercitron (80^) and aliza- 
 rine (20^) classified as a dyewood extract (T. D. 13860 citing 
 In re Mathison, Circuit Court, 54 Fed. Rep. 492. 
 
EXISTING LAWS AND DECISIONS. 401 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Extracts — Continued. 
 
 225 " of meat 15^ 
 
 18 " " myrobalans (T. D. 5529) 10^ 
 
 18 " " nutgalls (T. D. 5529) \o% 
 
 '* *' opium, see "Opium." 
 
 18 " " Persian berries (T. D. 5529, see also 5865) 10^ 
 
 18 " *' quercitron, or black oak, for tanning, (G. A. 
 
 989, 1289; T. D. 13860) \o% 
 
 605 " " saffron and safflower (T. D. 3330, 9515) free. 
 
 18 " *• sumac (T.D. 3842, 5529) 10^ 
 
 Extracts, ethereal, see "Ethers." 
 
 " perfumery, see "Preparations." 
 " medicinal, see "Preparations." 
 
 Eyeglasses, see "Spectacles," 
 
 177 Eyelets, metal 35^ 
 
 89 Eyes, artificial 40^ 
 
 F 
 
 330 Fans, of any material, except common palm leaf fans* 
 
 (T. D. 8454) ^oi 
 
 474 " common palm-leaf* free. 
 
 321 " doll, as toys (T. D. 569) 25^ 
 
 475 Farina (T. D. 7076, 14114) free. 
 
 §3 " imitations of (T. D. 3039, 6926, 7522, 4443), if not 
 
 starch 20^ 
 
 476 Fashion plates, engraved on steel or copper, or on wood 
 
 colored or plain (T. D. 5202, 6209; G. 
 
 A. 788) free. 
 
 " " lithographed, see "Lithographs." 
 
 14 Fast-blue paste (G. A. 216) 25^ 
 
 §3 Feather beds (G. A. 1169) 20^ 
 
 314 " dusters (T. D. 7015) 35^ 
 
 Feathers and downs: 
 
 477 for beds free. 
 
 477 of all kinds, crude or not dressed, colored or manufac- 
 tured, not specially provided for (T. D. 5930, 10253; 
 
 G. A. 1428, 1470) free. 
 
 328 when dressed, colored, or manufactured, including 
 quilts of down and other manufactures of down, and 
 also dressed and finished birds for millinery orna- 
 ments, and artificial and ornamental feathers or 
 
 *"Palm leaf fan, is a fan made from the leaf of the palm tree, the 
 natural stem of the leaf being the handle, and the leaf simply 
 bound to prevent cracking and breaking. Those having artificial 
 handles of wood, bone, &c., with cords and tassals, and attached 
 to the leaves by means of rivets, dutiable at 40^ (T. D. 679, 1497). 
 
 Fans decorated by artists not classified as paintings, but as 
 "Fans" (T. D. 9037, G. A. 1393, but see G. A. 2976.) 
 
402 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Feathers, &c. — Continued. 
 
 parts thereof, of whatever material composed, suita- 
 ble for millinery use, not specially provided for (T. 
 
 D. 4290, 10253; G. A. 1019, 2818) 35^ 
 
 artificial, see "Artificial," 
 
 478 Feldspar (G. A. 2458) free. 
 
 479 Felt, adhesive, for sheathing vessels (T. D. 9981, 9668, 
 
 10460, 11494; G. A. 1102) free. 
 
 " carpets, see " Carpets." 
 " hats, see " Hats." 
 
 304 ' * roofing 10^ 
 
 " shoes, see " Woolen clothing." 
 Felts, see felts under "Woolens." 
 
 673 Fence posts, wood free. 
 
 " wire rods, iron orsteel, see "Wire Rods" (T. D.8325). 
 
 177 Fenders, metal (T. D. 8684) 35^ 
 
 568 Fennel oil free. 
 
 611 " seed free. 
 
 611 Fenugreek seed free. 
 
 no Ferro-manganese iron (T. D. 1991) per ton $4 
 
 1 10 Ferro-silican iron per ton $4 
 
 586 Fertilizers, phosphates for, crude or native free. 
 
 408 " bone dust or animal carbon, and bone ash, 
 
 fit only for fertilizing purposes (G. A. 2422). free- 
 500 " guano, manures, and all substances ex- 
 
 pressly used for manure (T. D. 391, 715, 
 
 4210, 6264, 7764) free. 
 
 558 Fiber cocoa, crude (T. D. 2780) free. 
 
 " dried, (drugs) see "Drugs." 
 
 §3 " dyed (G. A. 1023, 1252, 1863, 2980) 20^ 
 
 " manfs. of, see "Jute." 
 
 497 " Tampico or istle free. 
 
 497 " vegetable, not specially provided for, raw (T. D. 
 
 6215, G. A. 1675, 2513) free. 
 
 577 " for paper stock free. 
 
 353 " wares, indurated 30^ 
 
 480 Fibrin, in all forms free. 
 
 326>^Fifes, or parts of. 25^ 
 
 Fig blue, see " Blues." 
 
 2 :S " paste and figs preserved (T. D. 5041) 30^ 
 
 217 Figs per lb. lYzf 
 
 222 Filberts or hazel nuts of all kinds, not shelled (G. A. 
 
 175) per lb. 2,<2' 
 
 222 " " •' of all kinds, shelled per lb. 4,<^ 
 
 141 Files, file blanks, rasps, and floats, of all cuts and kinds 
 (G. A. 1482, 2525). 
 
 4 inches in length or under per doz. 35^ 
 
 over 4 inches and under 9 inches per doz. 6o<^ 
 
 9 inches or over per doz. $1.00 
 
EXISTING IvAWS AND DECISIONS. 403 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 298 Filoselle or floss silk (T. D. 6305, 6127) 30^ 
 
 307 Filtering paper in any form (G. A. 1096, 1557, 2918, T. D. 
 
 15565) ; 35^ 
 
 Finishing powders, dutiable according to material. 
 Firearms, see "Guns." 
 Fire brick, see "Bricks." 
 " cases, see "Cartridges." 
 " clay, see "Clay." 
 323 Fire crackers of all kinds (T. D. 5791, 6037), but no allow- 
 ance shall be made for tare or damage thereon. 
 
 Can be warehoused, see Section 2962, R. S 50^ 
 
 673 " wood (T. D. 8171) free. 
 
 " works, duitable according to material of chief 
 value (T. D. 3202, G. A. 792). 
 Fish bladders, see "Bladders." 
 
 465 ' ' bone, cuttle fish or sepia free. 
 
 471 " eggs, prepared or otherwise (G. A. 372, 505, 2897).. .free. 
 
 667 " food, wafers (G. A. 387) free. 
 
 19 " glue or isinglass (see decisions to " Glue ") 25^ 
 
 177 " hooks on silk gimps (T. D. 5587), or with artificial 
 
 bait (T. D. 7013) if metal chief value 35^ 
 
 277 " lines, linen (flax) 35^ 
 
 302 " lines, silk 45^ 
 
 " oil, see "Oils." 
 
 152 " plates or splice bars, iron or steel, for railways 25^ 
 
 211 " sauces (G. A. 2273, T. D. 14906) 20^ 
 
 483 " skins free. 
 
 403 " sounds, crude (T. D. 14105, G. A. 1821) free. 
 
 19 " " prepared 25^ 
 
 §3 " wax (T. D. 6263) 20^ 
 
 Fish, as follows: — * ' 
 of American fisheries, see " Fisheries." 
 alewives (T. D. 7215), not classified as herring, but as 
 other fish. 
 208 anchovies and sardines, packed in oil or otherwise, in 
 tin boxes measuring not more than 5 inches long, 4 
 inches wide, and 2>H inches deep (T. D. 7434, 10042; 
 
 G. A. 321, 1366, 2208, 2548) per whole box, io<^ 
 
 in half boxes, measuring not more than 5 inches 
 long, 4 inches wide, and 1^ inches deep (G. A. 
 
 Mch. 25, 1895 per half box 5** 
 
 in quarter boxes measuring not more than 4^ inches 
 long, 3,14 inches wide, and i^ inches deep (T. D. 
 
 5675) per quarter box 2^«^ 
 
 in eighth boxes (G. A. 3003) 40^ 
 
 when imported in any other form (G. A. 1270, 2273). 40^ 
 
 *See notes on following page. 
 
404 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Fish* — Contiuned. 
 
 209 smoked, dried, salted, pickled, or otherwise prepared 
 
 for preservation (T. D. 6024, G. A. 297, 760, 826). per lb. ^^ 
 211 in cans or packages made of tin or other material, 
 (except anchovies and sardines) (G. A. 2273) and 
 packed in any other manner, not specially enumer- 
 ated or provided for (T. D. 9364, G. A. 731, 826, 968, 
 
 1250, 1588) 20^ 
 
 482 for bait (T. D. 10828) free. 
 
 481 fresh, frozen or packed in ice (T. D. 15338, 15562) free. 
 
 §3 fresh (T. D. 15262, 15338) (reg. for immediate delivery 
 
 of, see T. D. 11271) 10^ 
 
 210 salt water fish, frozen or packed in ice (T. D. 15338, 
 
 15562) .' per lb. y^f 
 
 210 herrings, pickled, frozen or salted (T. D. 4805, 6024; G. 
 
 A. 2115, T. D. 15479) per lb. yif 
 
 §3 " fresh (T. D. 15479) 10^ 
 
 211 " in tin packages, kippered (G. A. 2297) 20$^ 
 
 211 *' (young) or Russian sardines mixed with 
 
 spices, &c., (G. A. 731, 1250, 1588) 20^ 
 
 615 lobsters, (T. D. 7080, G. A. 146) free. 
 
 210 mackerel, frozen or packed in ice (G. A. 2879). .per lb. Yzf 
 mackerel ) are not specially provided for, and are classi- 
 salmon ) fied under the general provisions for fish, 
 as above. 
 481 salmon (caught in fresh water) frozen or packed in ice 
 
 (G. A. 2858, T. D. 15529) free. 
 
 sardines, see "Anchovies and Sardines," above. 
 615 shrimps and other shellfish, canned or otherwise, (T. 
 D. 7080, 9645; G. A. 146, 1072) (see note to abelone 
 
 meat) free. 
 
 615 oysters (T. D. 9645 ; G. A. 146, 1072) free. 
 
 210 sardells, in brine (T. D. 9773 ; G. A. 2620) per lb. Yzf 
 
 211 smelts in oil (T. D. 8393) 20^ 
 
 smelts are not specially provided for, and are classi- 
 fied under the general provisions for fish, as above 
 
 (T. D. 15529). 
 
 211 sprats (or brislings) in oil 20^ 
 
 " whole and spiced as anchovies (G. A. 652, 1270). 
 211 " boned and prepared, in brine (G. A. 968, 2273). . 20^ 
 181 Fishing rods, wood (G. A. 1499) 25^ 
 
 ♦Fish in kegs or kits, 8 to a barrel of 25 lbs. each. A barrel is 
 well understood, according to commercial usage, to weigh 200 lbs. 
 (T. D. 5532.) 
 
 Fish which are migratory, such as salmon, smelts, shad, ale- 
 wives, trout, bass, &c., are fresh-water fish if caught in fresh 
 water (T. D. 15529. 15548, 15573). 
 
EXISTING LAWS AND DECISIONS. 405 
 
 Paragraph Rate ot 
 
 Law, 1894. Duty. 
 
 568 Fisheries, American, spermaceti, whale and other fish 
 oils, fish and other products of such fisheries (T. D. 
 
 348, 3760, 4413, 6969, 15479, 15562, G. A. 2860) free. 
 
 326 >^ Flageolets, or parts of 25^ 
 
 Flannel, Canton, as cotton cloth (T. D. 3422). 
 Flannels, wool or animal hair, see "Woolens." 
 102 Flasks, glass and metal, if glass chief value (T. D. 8660). . 35^ 
 
 177 " if metal chief value (T. D. 8660) 35^ 
 
 " glass, see "Bottles." 
 
 177 * ' powder, metal 35^ 
 
 179 " if willow chief value (G. A. 2778) 25^ 
 
 " other than above, dutiable according to material 
 of chief value. 
 
 134 Flatirons or sadirons, cast per lb. -^^f 
 
 Flats for hats, bonnets, and hoods, see "Hats." 
 277 Flax, all manufactures of, or of which flax is the com- 
 ponent material of chief value, not specially 
 provided for (G. A. 213, 512, 873, iioo, 1276, 1286, 
 2217), (see notes to Section 4, Act of Aug. 28, 1894.) 35^ 
 (articles made wholly or partly of flax, if not 
 found in this "Schedule" under their specific 
 names, are classified under this general provi- 
 sion.) 
 265 " hackled, known as "dressed line" (T. D. 15373, G. 
 
 A. 2965) per lb. ly^^ 
 
 497 " not hackled (T. D. 8152, 8965) free 
 
 497 " New Zealand (T. D. 9464), as sisal grass free. 
 
 206 " seed or linseed, 56 lbs. to the tlushel (T. D. 
 
 6978) per bushel 20^ 
 
 29 ** seed oil, raw, boiled, or oxidized, 7^^ lbs. to gal. 
 
 (T. D. 3473, 9803) per gal. 20^ 
 
 497 * ' straw (T. D. 1405) free. 
 
 497 " tow of (T. D. 7318, G. A. 813) free. 
 
 497 " waste (T. D. 4464, 5365, 9631; G. A, 813, 2020, 2099). .free. 
 
 177 Fleams, cutlery 35^ 
 
 177 Fleshing knives 35^ 
 
 Flies, Spanish (cantharides), see "Drugs." 
 
 484 Flint, flints, and ground flint stones free. 
 
 160 Flitters or metalics (G. A. 991) 40^ 
 
 Floats, see "Files." 
 
 Flocks, woolen, see "Wool." 
 
 458 " cotton (G. A. 1638) free. 
 
 " other, see "Waste." 
 Floor cloth, see "Oil Cloth." 
 
 298 Floss silk (T. D. 6127, 6305) 30^ 
 
 381 Flour, arrow root (G. A. 533) free. 
 
 §3 " buckwheat 20^ 
 
 §3 " of chesnuts (G. A. 722) 20^ 
 
406 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Ivaw, 1894. Duty. 
 
 Flour — Continued. 
 
 193 " rice per lb. %f 
 
 232 " " so-called if starch (G. A. 449) per lb. i>^^ 
 
 232 " root, if starch (T. D. 14114) per lb. i i^f 
 
 190 ' ' rye (T. D. 677) 20^ 
 
 606 " sago'(T. D. 4443, G. A. 504) free. 
 
 646 " tapioca (T. D. 3161, 141 14) free. 
 
 190 * ' wheat 20^ 
 
 611 Flower seeds, all not specially provided for free. 
 
 " plants, see " Plants." 
 Flowers, artificial, see "Artificial." 
 
 558 " cut (G. A. 2481) free. 
 
 558 " dried (G. A. 1755) free. 
 
 §3 " dried, bleached and dyed (G. A. 977, 2109, 2562, 
 
 Mch. 25, 1895) : 20^ 
 
 " (drugs), see " Drugs." 
 
 130 Flues, wrought iron or steel, (T. D. 13647) 25^ 
 
 §3 Fluorspar, ground, (G. A. 2458) 20^ 
 
 326>^Flutes, or parts of 25^ 
 
 177 Foil other than leaf metal (T. D. 2674, G. A. 1697) 35^ 
 
 177 " tin (G. A. 1173) 35^ 
 
 139 Foils, and blades of (T. D. 6350) 35^ 
 
 Foot muffs, leather and dressed sheep skins (G. A. 298), 
 
 as wool, manufactures- of, see "Woolens." 
 Forgings, see " Iron and Steel." 
 Forks, see " Knives." 1 
 
 486 Fossils free. 
 
 668 Fossil wax (T. D. 2703, 6258) free. 
 
 82 " meal or kieselguhr (T. D. 7290) per ton %2 
 
 Fountains, see "Art." 
 401 Fowls, land and water and birds, dead or alive, except 
 
 poultry (G. A. 1916) free. 
 
 226 " if poultry, live or dead, (G. A. 1916) per lb. 2f 
 
 226 " " " dressed per lb. 3^ 
 
 401 " wild, live or dead, (G. A. 412) free. 
 
 Fox skins, as fur skins, (T. D. 437.) 
 
 Frames, containing looking glasses, the frame dutiable 
 according to material (T. D. 9146.) 
 " on small mirrors, see "Mirrors." 
 98 " for spectacles, eyeglasses, goggles and optical 
 
 instruments 40^ 
 
 " containing pictures and other objects, are 
 chargeable with duty upon the value of the 
 frames, according to the material (T. D. 3081, 
 3375. 8006; G. A. 963, 1718, 2388, 2524, 1408, 2487, 
 2800, 2898.) 
 " on pictures, etc., specially imported by Societies 
 
 see "Art," "Societies." 
 " for umbrellas, see "Umbrellas." 
 
EXISTING I.AWS AND DECISIONS. 407 
 
 Paragraph Rale of 
 
 I<aw, 1894. Duty. 
 
 40 Frankfort black 205^ 
 
 105 >^ Freestone, unmanufactured or undressed., .per cubic ft. 'jf 
 
 106 ** if hewn, dressed or polished 30^ 
 
 II French chalk 20% 
 
 48 '< green 25^ 
 
 276 Frillings, or rufflings, cotton or linen 50^ 
 
 264 " partly made, cotton (G. A. 803, 1163) 35^ 
 
 354 Fringes, beaded (not silk) 35^ 
 
 276 " cotton (trimmings), (G. A. 1157) 50^ 
 
 177 " gold, silver, or other metal (G. A. 644, 393) 35^ 
 
 276 ' * linen 50^ 
 
 " mixed materials, see notes to Sec. 4, Act of 
 
 Aug. 28, 1894. 
 
 300 " silk, or silk chief value (see silk beaded goods) 45^ 
 
 286 ■ " wholly or in part of wool, worsted, or animal 
 
 hair 50^ 
 
 353 Frizes (curls), human hair (but see G. A. 1027) 30^ 
 
 §3 Frogs, not alive (T. D. 10270) 10^ 
 
 48 Frostings 25^ 
 
 Fruit, artificial, see ''Artificial." 
 
 17 " ethers, oils or essences (T. D. 1129, 8881, 9205; G. 
 
 A. i939» 2332) per lb. |2 
 
 247 " juice, cherry juice and prune juice, or prune wine, 
 
 and other fruit juice, not specially provided 
 
 for, containing not more than 18^ of alcohol 
 
 (T. D. 7868; G. A. 1721)* per gal. 50^ 
 
 if containing more than 18^ of alcohol 
 
 (G. A. 1322, 2823) per proof gal. $1.80 
 
 7 " " concentrated, as alcoholic compound (G. A. 
 
 2954) $2 per gal. and 50^ 
 
 §3 '• ** non-alcoholic (G. A. 2078, 2453) 20^ 
 
 533 " " lemonf free. 
 
 533 " " lime (T, D. 9709) free. 
 
 533 " ** sour orange (T. D. 2345, 6589) free. 
 
 587 " plants, tropical and semi-tropical, for the purpose 
 
 of propagation or cultivation (T. D. 1746) free. 
 
 " tablets, as confectionery. 
 
 *The percentage of alcohol in wines and fruit juices shall be 
 determined in such manner as the Secretary of the Treasury shall 
 by regulation prescribe (par. 244). 
 
 fit was held by the Court that the addition to lemon juice of a 
 percentage of alcohol necessary for its preservation did not re- 
 move it from its more specific description of "lemon juice" (G. 
 A. 1653.) 
 
408 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Fruits, viz:f 
 fruits, not edible (drugs), see "Drugs." 
 489 ** edible, green, ripe, or dried, not specially pro- 
 vided for (G. A. 730) free. 
 
 213 apples, canned (G. A. 1085) 20^ 
 
 213 " green or ripe 20^ 
 
 213 " dried, dessiccated, evaporated, or prepared in 
 
 any manner, not otherwise provided for 20^ 
 
 218 ** preserved in sugar (G. A. 2911) 35^ 
 
 489 bananas free. 
 
 489 berries, edible (T. D. 3162) free. 
 
 489 cherries, green or dried (T. D. 3162) free. 
 
 citron, see "Citron." 
 
 217 currants, Zante per lb. lyif 
 
 489 " other (G. A. April I, 1895) free. 
 
 218 crystalized, glacie or iced (T. D. 2704) 30^ 
 
 212,%. dates 205^ 
 
 218 " stuffed (G. A. 1231) 30^ 
 
 218 " candied (G. A. 1317) 30^ 
 
 218 fig paste (T. D. 5041) 30^ 
 
 217 figs per lb. i]4^' 
 
 218 " preserved, or fig paste (T. D. 5041) 30^ 
 
 214 grapes 20^ 
 
 218 jellies (T. D. 9043, G. A. 1654) 30^ 
 
 lemons and limes, see "Oranges and Lemons." 
 
 489 lichi, dried (T. D. 3162) free. 
 
 198 limes, in brine (T. D. 5190, see G. A, 730) 30^ 
 
 489 " Spanish or mamoncillos (T. D. 8595) free. 
 
 489 mangoes free. 
 
 oranges, see "Oranges." 
 
 198 pickled, not otherwise provided for 30^ 
 
 213^ pineapples 20^ 
 
 219 " preserved in their own juice (G. A. 1374, 
 
 1416, 1961) 20^ 
 
 218 " preserved (T. D. 1186) 30^ 
 
 489 plantains free. 
 
 217 plums, pickled and dried (T. D. 265, 3811) per lb. 1%^ 
 
 217 " green or otherwise (T. D. 10274) per lb. i]4^ 
 
 489 pomegranates free. 
 
 219 preserved in their own juices (G. A. 1374, 1416, 1961).. 20^ 
 
 218 preserved, viz: comfits, sweetmeats, and fruits pre- 
 
 served in sugar, sirup, or molasses, not specially 
 provided for, and jellies of all kinds (T. D. 1762, 2704, 
 4339. 5041, 5954, 9357, G. A. 369, 1231, 1987, 2864) 30^ 
 
 f Regulations to facilitate the entry of green tropical fruit in the 
 absence of a certified invoice, see T. D. 2777, 5761, and as to un- 
 loading, T. D. 7727, 8418. 
 
EXISTING LAWS AND DECISIONS. 409 
 
 Paragragh Rate of 
 
 I^aw, 1894. Duty. 
 
 Fruits. — Continued. 
 
 217 prunes per lb. i>^^ 
 
 218 '• preserved in sugar (T. D. 2654) 30^ 
 
 217 raisins (G. A. 2382) per lb. i^^- 
 
 489 shaddocks free. 
 
 490 tamarinds free. 
 
 490 " in molasses (T. D. 5552) free. 
 
 489 watermelons (G. A. iiio) free. 
 
 218 " prepared or preserved in soy or syrup 
 
 (G. A. 1628) 30^ 
 
 443 Fuel, patent (T. D. 7650), coal-tar product free. 
 
 673 '' wood for (T. D. 8171) free. 
 
 82 Fullers' earth, unwrought or unmanufactured... per ton |i.oo 
 
 82 " " wrought or manufactured par ton |2. 00 
 
 324 Fulminates, fulminating powders, and like articles not 
 
 specially provided for (G. A. 2684) 30^ 
 
 181 Furniture, house or cabinet, of wood, wholly or partly 
 
 finished* (T. D. 9536, G. A. 2976) 25^ 
 
 177 " metal 35^ 
 
 if effects, see "Effects." 
 
 105 " marble mosaic tops for (T. D. 3016) 45^ 
 
 108 " slabs for, slate 20^ 
 
 " woods, unmanufactured, see "Woods," sub- 
 
 titles cabinet and lumber. 
 Fungus (G. A. 2526), see "Drugs." 
 353 Fur, all manufactures of, or of which fur is component 
 material of chief value, not specially provided for 
 (G. A. 1677, 1857), (see notes to Section 4, Act of 
 
 Aug. 28, 1894) 2Pi 
 
 (articles composed wholly or partly of fur, if not 
 found in this "Schedule" under their specific 
 names, are classified under this general provi- 
 sion.) 
 
 353 ' ' bonnets 30^ 
 
 353 " caps (caps are not hats), (T. D. 7214, G. A. 537) 30^ 
 
 " clippings, see " Fur Waste." 
 353 " clothing, or fur chief value (G. A. 2017, 2090, 2451). 30^ 
 
 353 *' gloves (T. D. 9672) 30^ 
 
 335 " hats, and fur hat bodies (T. D. 6487) 40^ 
 
 353 " hoods zo% 
 
 * The provision for furniture embraces furniture when wood 
 dominates in quantity or value, such as tables with marble tops, 
 bureaus with marble tops and mirrors (G. A. 1646), tables, 
 flower stands, &c., ornamented with bronze or china (T. D. 3858, 
 6479, 6808, 7245), and painted cabinet panels (G. A. 1685); if wood 
 does not dominate in quantity or value, then the furniture is 
 dutiable according to material of chief value (G. A. 1646, 1647, 
 1901). Tubes and castors, of metal, for furniture, dutiable as 
 manufactures of metal (G. A. 1204). 
 
 vi 
 
410 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 Fur — Continued. 
 
 493 " skins, of all kinds, not dressed in any manner* free. 
 
 329 " " dressed, but not made up into articles f 20^ 
 
 353 •' " with stuffed heads (T. D. 9642, G. A. 1677, 
 
 1857, 2917) 30^ 
 
 362 '* wastet (T. D. 868, 6736, G. A. 190, 1047, 1321, T. D. 
 
 14443) 10^ 
 
 353 " yarn (T. D. 2797, 6208, 7173, G. A. 527) 30^ 
 
 492 Furs, undressed free. 
 
 329 " hatter's not on the skin (T. D. 9862, 10096) 20^ 
 
 493 " " plucked coney skins (G. A. 396, T. D. 
 
 10854) free. 
 
 492 " pieces, dressed, suitable only for use in the manu- 
 facture of hatters' fur : free. 
 
 *The skins of the following animals have been classified as "fur 
 skins": Fox (T. D. 437), sable (T. D. 1489), lamb (G. A. 2907), 
 tiger and cheetah (T. D. 9731, G. A. 1857), coney (G. A. 396), bear 
 (T. D. 3351, G. A. 1857), kangaroo (T. D. 3640), rabbit (T. D. 6394), 
 hamster (G. A. 1601), goose plucked of feathers, but down re- 
 maining thereon (T. D. 4974, G. A. 1434), Chinese goat (T. D. 
 4685), leopard (G. A. 348), wild cat and wolf (G. A. 1857), soulik 
 and squirrel (G. A. 1603), Angora goat (G. A. 2880). The following 
 have been classified as fur skins not dressed: Fur skins pulled 
 of the hair which grows beyond the fur (T. D. 238), fur skins which 
 have undergone several processes of preparation, but not all the 
 operations constituting them dressed furs (T. D. 684), sable skins 
 not dressed in any manner, although the fur portion cleaned and 
 tipped or partially dyed (T. D. 1489), lamb skins pickled in salt 
 and bran for preservation and not fieshed (T. D. 4185), sable tails 
 which have not undergone the different processes, such as alum 
 dressing, tanning, &c. (T. D. 9603), tiger and cheetah skins, having 
 fat scraped off, cleaned and dried (T. D. 9731), coney skins plucked 
 of the long coarse hair (G. A. 396, T. D. 10854, 14768), sable skins 
 treated only with alum and borax for preservation (G. A. 1924). 
 
 f The following have been classified as fur skins dressed; rab- 
 bit skins, the grease removed from the fur in order that it may 
 felt (T. D. 6394); fur skins dressed and sewed together with a lin- 
 ing of cheap silk, comparatively insignificient in value, not made 
 into any article of utility or ornament, but designed to be taken 
 apart for manufacture into trimmings or articles of wearing 
 apparel and the lining attached simply to render the goods attrac- 
 tive in appearance (G. A. 2356, see also T. D. 6078, G. A. 1601, 
 1603); goose skins plucked of feathers and tawed, but the down 
 remaining thereon (T. D. 4974, G. A. 1434), and fur skins perma- 
 nently sewed together known as "Thibet crosses" (G. A. 
 1508, 1536). 
 
 I Tails of fur-bearing animals (G. A. 1661) and fur clippings suf- 
 ficiently large to be stitched together (G. A. 1666), are not classi- 
 fied as "waste," but as "fur skins." Small scraps and irregular 
 shaped pieces, intended to be ground up and not capable of being 
 put to the uses, by piecing or otherwise, to which fur on the skin 
 IS adapted, are classified as waste (G. A. 1666). 
 
EXISTING LAWS AND DECISIONS. 411 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 359 Fuse cotton, for smokers (T. D. 1778) $0% 
 
 " safety (T. D, 6213), according to material of chief 
 value. 
 
 30 Fusel oil, or amylic alcohol (G. A. 2065) i&^ - 
 
 loi Fusible enamel (G. A. 2317, 2319, 2537) 255^ 
 
 Fustic, see "Dyewoods." 
 
 G 
 
 Gaiters, see ** Boots." 
 Galanga root, see "Drugs." 
 
 14 Gallein (T. D. 7892, G. A. 1425, 3007) 25^ 
 
 363 Gallic acid free. 
 
 14 Gallocyanin (T. D. 10081, G. A. 1391) 25^ 
 
 60 Gallo-flavin (T. D. 9098, G. A. 1449) 25^ 
 
 354 Galloons, beaded (not silk) 35^ 
 
 263 " cotton, elastic or non-elastic (G. A. 2143, Apl. 
 
 I, 1895) 45^ 
 
 300 " cotton, embroidered in the loom with silk, and 
 
 silk chief value (G. A. 251, 1241, 2172) 45^ 
 
 263 ** cotton, embroidered (G. A. 1245) 45^ 
 
 177 " gold, silver or other metal 35^ 
 
 177 " leather and metal, if metal chief value 35^ 
 
 263 ' ' linen 45^ 
 
 263 " " embroidered 45^ 
 
 '* mixed materials, see notes to Sec. 4, Act of 
 
 Aug. 28, 1894, and T. D. Apl. 11, 1895. 
 
 300 " silk, or silk chief value (see silk beaded goods). 45^ 
 286 ** wholly or in part of wool, worsted or animal 
 
 hair 50^ 
 
 Galls, see "Drugs." 
 
 494 Gambler free. 
 
 Gamboge gum, see " Drugs." 
 
 Game, prepared, see "Birds" and "Meats." 
 
 §3 Gannister, ground (T. D. 8009) 20^ 
 
 556 " if unground and crude (T. D. 3329) free. 
 
 541 Garance and garancine (T. D. 5218) free. 
 
 Garbanum gum, see " Drugs." 
 
 140 Garden shears 45^ 
 
 " seeds, see "Seeds." 
 
 207 Garlic (G. A. 2665) 10^ 
 
 Garnets, see "Precious Stones." 
 
 301 Garters, silk or silk chief value (G. A. 2073) 50^ 
 
 258 " cotton or cotton chief value 40^ 
 
 86 Gas burners, lava 30^ 
 
 133 ** pipes, cast iron per lb. y%^ 
 
 130 " " steel or wrought iron 25^ 
 
 87 " retorts 20^ 
 
 226 Geese, dead or alive (G. A. 166) per lb. 2^ 
 
 226 " dressed per lb. 3^ 
 
412 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Kate of 
 
 I,aw, 1894. Duty. 
 
 19 Gelatine 25^ 
 
 354 " all manufactures of, or of which gelatine is the 
 
 component material of chief value, not spe- 
 cially provided (see notes to Sec. 4, Act of 
 
 Aug. 28, 1894) 355^ 
 
 (articles composed wholly or partly of gela- 
 tine if not found in this "Schedule" under 
 their specific names, are classified under this 
 general provision. 
 Gems, see "Precious Stones." 
 
 " specially imported for schools and societies, see 
 " Societies." 
 Gentian root, see " Drugs." 
 Geological specimens, see "Societies" and "Specimens." 
 
 60 Geranium oil (T. D. 8651, 8992) 25^ 
 
 158 German silver, albata or argentine, unmanufactured. . . . 15^ 
 
 177 " " articles, manufactures, or wares of, not 
 
 specially provided for, .composed 
 
 wholly or in part of, whether partly 
 
 or wholly manufactured (see notes to 
 
 Section 4, Act of Aug. 28, 1894) 35^ 
 
 (articles composed wholly or partly of 
 German silver if not found in this 
 "Schedule" under their specific names, 
 are classified under this general pro- 
 vision. 
 
 158 " " scrap (T. D. 3156) 15^ 
 
 272 Gill netting, nets, webs and seines, of flax 40^ 
 
 Gilling and seine twine, see "Twine." 
 
 177 Gimlets 35^ 
 
 354 Gimps, beaded (not silk) 35^ 
 
 263 " cotton, elastic or non-elastic (G. A. 2143) 45^ 
 
 263 " linen 45^ 
 
 177 " metal or metal chief value (G. A. 210, 1673) 35^ 
 
 " mixed materials, see notes to Sec. 4, Act of Aug. 
 28, 1894. 
 300 " silk, or silk chief value (see silk beaded goods). . 45^ 
 
 286 " wholly or in part of wool, worsted or animal 
 
 hair 50^ 
 
 Gin, see "Liquors." 
 
 59 Ginger ale, extract, non-alcoholic (T. D. 7263) 25^ 
 
 7 " " essence, alcoholic (T. D. 7263), 
 
 $2 per gal. and 50^ 
 248 ** ** or ginger beer (but no separate or additional 
 
 duty on the bottles) (G. A. 123, 1371, 2877) 
 
 (see note to " Bottles ") 20^ 
 
 " essence of, see " Preparations." 
 
EXISTING LAWS AND DECISIONS. 413 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Ginger — Conti?tued. 
 629 *' root, unground, and not preserved or candied*. free. 
 
 235 " " ground or powdered per lb., 3^ 
 
 218 " '' preserved 30^ 
 
 " wine or cordial, see " Liquors." 
 
 Ginghams, cotton as cotton cloth (T. D. 1800, G. A. 1455). 
 
 Ginseng root, see "Drugs." 
 
 Gins, cotton, see "Agricultural implements." 
 
 177 Girandoles (see "Chandaliers "), metal 35^ 
 
 113 Girders, iron or steel per lb. y%^ 
 
 Glass: 
 
 93 fluted, rolled, or rough plate glass, not including 
 
 crown, cylinder, or common window glass. 
 
 not above 16x24 inches square per sq. ft. }(^ 
 
 above 16x24 and not above 24x30. per sq. ft. i9 
 
 all above 24x30 per sq . ft. i J^^ 
 
 and fluted, rolled, or rough plate-glass, weighing 
 over 100 lbs. per 100 sq. feet, shall pay an addi- 
 tional duty on the excess at the same rates above 
 imposed.! 
 
 Provided, That all of the above plate-glass, 
 when ground, smoothed or otherwise obscured, 
 shall be subject to the same rate of duty as cast 
 polished plate-glass unsilvered. 
 
 94 cast polished plate glass, finished or unfinished and 
 
 unsilvered (G. A. 648). 
 
 not above 16x24 inches square per sq. ft. 5^ 
 
 above 16x24 and not above 24x30 per sq. ft. 8^ 
 
 above 24x30 and not above 24x60 per sq. it.22yif 
 
 all above 24x60 per sq. ft. 35^ 
 
 97 when bent, ground, obscured, frosted, sanded, 
 enameled, beveled, etched, embossed, engraved, 
 flashed, stained, colored, painted, or otherwise 
 ornamented or decorated, subject to additional 
 duty of io<fo 
 
 *Sweepmgs and refuse of gmger although disintegrated into 
 minute parts or slivers is classified as ginger root unground and 
 not as ground or powdered ginger, as it must undergo a process 
 of grinding or otherwise before it can be rendered into "ground" 
 ginger (T. D. 5314). 
 
 fWhere the weight is over 100 lbs. to the 100 sq. feet each addi- 
 tional pound should be considered as the equivalent of a foot, and 
 duty assessed according to the size of the glass (T. D. 4532). 
 
414 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Glass. — Continued. 
 
 95 cast polished plate glass, silvered, and looking-glass 
 
 plates* (G. A. 1904). 
 
 above 144 in. sq. and not above 16x24. -.-per sq. ft. 6^' 
 
 above 16x24 and not above 24x30 per sq. ft. lo'^ 
 
 above 24x30 and not above 24x60 per sq. ft. 23^ 
 
 all above 24x60 per sq. ft. i^^' 
 
 97 cast polished plate glass, silvered,* when bent, 
 ground, obscured, frosted, sanded, enameled, 
 beveled, etched, embossed, engraved, flashed, 
 stained, colored, painted, or otherwise ornamented 
 or decorated, subject to additional duty of 10^ 
 
 96 but no looking-glass plates or plate glass, silvered, 
 when framed, shall pay a less rate of duty than 
 that imposed upon similar glass of like descrip- 
 tion not framed, but shall pay in addition thereto 
 upon such frames the rate of duty applicable 
 thereto when imported separate. 
 
 mirrors not exceeding 144 square inches, framed 
 or not framed, see " Mirrors." 
 91 unpolished cylinder, crown and common window glass 
 (T. D. 5543, 6404, 6784, 10106; G. A. 73, 982, 1153, 
 1361, 1612, 2024. 
 
 not above 10x15 inches square per lb. \f 
 
 above 10x15 and not above 16x24 per lb. \}if 
 
 above 16x24 and not above 24x30 per lb. i^/- 
 
 above 24x30 and not above 24x36 per lb. 2f 
 
 all above 24x36 per lb. 2^^ 
 
 97 when bent, ground, obscured, frosted, sanded, 
 enameled, beveled, etched, embossed, engraved, 
 flashed, stained, colored, painted, or otherwise 
 ornamented or decorated, subject to additional 
 duty of \o<fo 
 
 91 Provided, That unpolished cylinder, crown, and 
 
 common window glass, imported in boxes, shall 
 be packed 50 sq. ft. per box as nearly as sizes will 
 permit, and the duty shall be computed thereon 
 according to the actual weight of glassf (T. D. 
 11089, 11099, 12027, 12046, 12054, 12079,12401,15249). 
 
 *The term " Looking Glass Plates " means any kind of silvered 
 glass used as looking glasses, although not in fact plate glass 
 (T. D. July 2, 1863). Congress has recognized looking-glass plates 
 to be a distinct commodity, and imposed a specific duty on them 
 in paragraph 95. They are consequently not subject to the addi- 
 tional duty of 10^ provided in paragraph 97 for beveled cylinder 
 glass (G. A. 322). 
 
 fEntry of window glass packed in multiples of 50 sq. ft. per- 
 mitted (T. D. 15426). 
 
EXISTING LAWS AND DECISIONS. 415 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 Glass. — Continued. 
 92 cylinder and crown glass, polished (G. A. 73), 
 
 not above 16x24 inches square per sq. ft. lYzf 
 
 above 16x24 and not above 24x30 per sq. ft. 4^^ 
 
 above 24x30 and not above 24x60 per sq. ft. 15^ 
 
 all above 24x60 per sq. ft. 20^ 
 
 97 when bent, ground, obscured, frosted, sanded, 
 
 enameled, beveled, etched, embossed, engraved, 
 flashed, stained, colored, painted or otherwise 
 ornamented, or decorated subject to additional 
 
 duty of (G. A. 2760) 10^ 
 
 Glass, Manufactures of, viz: 
 
 89 all articles of glass, cut, engraved, painted, colored, 
 
 printed, stained, decorated, silvered, or gilded, not 
 
 including plate glass silvered, or looking glass 
 
 plates (see notes to Sec. 4, Act of Aug. 28, 1894), (G. 
 
 A. 2324) 40^ 
 
 102 plain glassware, other than bottle glassware (G. A. 
 
 2876, 2922) 35^ 
 
 88 plain green and colored, molded or pressed, and flint 
 
 and lime (bottle) glassware* 40^ 
 
 88 molded or pressed green, and colored and flint, or lime 
 
 bottle glassware, not specially provided, holding 
 
 over one pint (G. A. 2781, 2922) per lb. 'i/if 
 
 102 all manufactures of glass, or of which glass is the 
 component material of chief value, not specially 
 provided for (see notes to Sec. 4, Act of Aug. 28, 1894), 
 (G. A. 2200, 2876) 35^ 
 
 (articles made wholly or partly of glass if not found in 
 this "Schedule" under their specific names, are 
 classified under the above general provisions.) 
 
 balls, see "Balls." 
 
 89 Bohemian glassware 40^ 
 
 bottle glassware, see above. 
 
 bottles, see "Bottles." 
 beads, see "Beads." 
 495 broken, and old glass, which cannot be cut for use, and* 
 
 fit only to be remanufactured (T. D. 6951, 14671) free. 
 
 buttons, see "Buttons." 
 
 carboys, see "Carboys." 
 
 chemical glassware for use in laboratory, dutiable as 
 
 other glassware, 
 composition of glass or paste, see " Precious stones." 
 102 chimneys + 35^ 
 
 *This portion of paragraph 88 should be construed as if reading 
 bottle glassware (G. A. 2922). 
 
 t Chimneys \vith ground ends not classified as cut glassware 
 (T. D. iiooi citing opinion of Court). 
 
416 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 Glass, manufactures of. — Co7itimied. 
 decanters, see "Decanters." 
 demijohns, see "Demijohns." 
 496 disks or plates, rough-cut or unwrought, for use in the 
 manufacture of optical instruments, spectacles, and 
 eye-glasses, and suitable only for such use; Pro- 
 vided, however, that such disks exceeding 8 inches 
 in diameter may be polished sufficiently to enable 
 the character of the glass to be determined (G. A. 
 
 933, 2402, 2625) free. 
 
 same if cut or ground, see " Lenses." 
 loi enamel, fusible (G. A. 2317, 2319, 2537) 25^ 
 
 89 goblets, cut (T. D. 3030, iiooi) 40^ 
 
 102 goblets, plain 355^ 
 
 fruits, flowers, etc., see "Artificial." 
 jars, see "Bottle glassware," above. 
 
 336 jewelry (T. D. 5161, G. A. 1285) 35^ 
 
 lenses, see "Lenses." 
 
 mirrors, not exceeding in size 144 sq. inches, with or 
 without frames or cases, see "Mirrors." 
 •* over 144 sq. inches, see "Glass," above, 
 old, see "Broken Glass," above. 
 98 optical instruments, opera glasses, spectacles, eye- 
 glasses and goggles, and frames for same 40^ 
 
 100 pebble or glass lenses, wholly or partly manufactured. 35^ 
 paintings on glass, if work of art, see "Art." 
 plates or disks, see " Disks, above. 
 
 90 porcelain or opal glassware (G. A, 2390) 40^ 
 
 loi slides for magic lanterns 25^ 
 
 321 toys 25^ 
 
 89 tumblers, cut (T. D. 3030, iiooi) 40^ 
 
 102 " plain 35^ 
 
 vials, see " Bottles." 
 
 vessels, see "Bottle glassware," above. 
 
 173 watch crystals (T. D. 5943) •. . . 25^ 
 
 window glass, see "Glass," above. 
 
 102 • windows, stained or painted, or parts thereof 355^ 
 
 " glass, painted, for churches, see "Art." 
 
 622 Glauber's salts (sulphate of soda) free. 
 
 144 Glazed sheets, plates and wares, of metal, glazed or 
 
 enameled with vitreous glasses 35^ 
 
 Glazier's diamonds, see "Diamonds." 
 
 167 " lead : per lb. iX/ 
 
 Globes, dutiable according to material of chief value 
 
 (T. D. 9419). 
 Gloria cloth, as woolen dress goods (T. D. 8050, G. A. 
 1044, 2137, 2435). 
 
 353 Glove cleaners, of hard rubber (T. D. 2586) 30^ 
 
 181 ' ' stretchers, wood (T. D. 9256) 25^ 
 
EXISTING LAWS AND DECISIONS. 417 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Gloves: 
 
 258 cotton, or cotton chief value (G. A. 546, 2144, 2956) 40^ 
 
 cotton and wool, wool chief value as wool clothing, see 
 "Woolen clothing." 
 
 353 fur (T. D. 9672) 30^ 
 
 275 linen 50^ 
 
 343 leather: *gloves made wholly or in part of leather, 
 
 whether wholly or partly manufactured, shall pay 
 duty at the following rates, the lengths stated in 
 each case being the extreme length when 
 stretched to their full extent, namely: 
 ladies' or children's 
 
 "glace" finish. 
 
 344 schmaschen (of sheep origin). 
 
 not over 14 inches long per doz. prs. $1.00 
 
 overi4 and not overi7 inches long per doz. prs. $1.50 
 
 over 17 inches long : per doz. prs. $2.00 
 
 349 if lined, in addition to above rates. per doz. prs. $1.00 
 
 345 lamb or sheep. 
 
 not over 14 inches long per doz. prs. I1.75 
 
 over 14 and not over 17 inches long per doz. prs. $2.75 
 
 over 17 inches long per doz. prs. $3.75 
 
 349 if lined, in addition to above rates. per doz. prs. ii.oo 
 
 346 goat, kid, or other leather (not sheep origin). 
 
 not over 14 inches long per doz. prs. $2.25 
 
 overi4 and not over 17 inches long per doz, prs. $3.00 
 
 over 17 inches long per doz. prs. $4.00 
 
 349^ if lined, zwafl'^zVfo;? to above rates. per doz. prs. |i.oo 
 
 NOT "glace" finish. 
 
 347 sheep origin, with exterior grain surface removed, 
 
 by whatever name known. 
 
 not over 17 inches long per doz. prs. $1.75 . 
 
 over 17 inches long per doz. prs. $2.75 
 
 349 if lined, f«a^^//«d?7^ to above rates, per doz. prs. |i.oo 
 
 348 goat, kid, or other leather (not sheep origin) 
 
 with exterior grain surface removed, by what- 
 ever name known. 
 
 not over 14 inches long per doz. prs. $2.25 
 
 over i4and not overi7inches long per doz. prs. I3.C0 
 over 17 inches long per doz. prs. $4.00 
 
 349 if lined, ^'waflfofzV^^?/ to above rates, per doz. prs. |;i.co 
 344 men's "glace" finish schmaschen 
 
 -.^ \ (sheep) per doz. prs. $3.00 
 
 "^Q^ f all other leather per doz. prs. I4.00 
 
 -,Q C if lined, iii adddition to above rates. per doz. prs. $1.00 
 
 unfinished, or glove tranks, with or without the 
 usual accompanying pieces, shall pay 75^ of the 
 duty provided for the gloves in the fabrication of 
 which they are suitable. 
 
 *See Section 2913, Revised Statutes {supra), as to the appraise- 
 ment of kid and other gloves. 
 
418 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 I,aw, 1894. 
 
 Rate of 
 Duty. 
 
 SO'fo 
 
 15^ 
 25^ 
 
 Gloves. — Continued. 
 mackintosh cloth, as clothing under "Woolens." 
 mixed materials, see notes to Sec. 4, Act of Aug. 28, 
 1894. 
 
 silk, or silk chief value (G. A. 2144) 
 
 taffeta, silk and cotton, silk chief value (G. A. 2144). . . 
 wool, worsted or animal hair, as woolen clothing (G. 
 A. 2041), 
 
 Glucose, or grape sugar 
 
 burnt (T. D. 6740, see G. A. 1418) 
 
 Glue, and isinglass or fish glue (T. D. 9484, 14105, G. A. 
 
 338) 
 
 " stock, hide cuttings, raw, with or without hair, and 
 
 all other glue stock (T. D. 10014) free. 
 
 Glycerine, crude, not purified per lb. 1^ 
 
 refined (T. D. 6048, 6648) per lb. 3^ 
 
 i6yiGo2L powder (T. D. 4196), ground bark 10^ 
 
 Goat hair, unmanufactured, see "Wool." 
 " " manufactures of, see "Woolens." 
 " "of common goat, unmanufactured (G. A. 1798). free. 
 " skins, see "Skins." 
 Goats, see "Animals." 
 
 Goblets, or tumblers, cut glass (T. D. 3030, iiooi) 40^ 
 
 " " plain glass 35^ 
 
 metal 35^ 
 
 Goggles, see "Spectacles." 
 
 Gold, articles, manufactures, or wares, not specially pro- 
 vided for, composed wholly or in part of, 
 whether partly or wholly manufactured, (see 
 
 notes to Sec. 4, Act of Aug. 28, 1894) 35^ 
 
 (articles composed wholly or partly of gold if not 
 found in this "Schedule" under their specific 
 names are classified under this general provision.) 
 beaters' molds and gold beaters' skins (T. D. 352). free. 
 
 bullion (T. D. 8619, 7996) free. 
 
 bullions, see "Bullions." 
 
 coins (T. D. 11907, 14575) free- 
 dust (T. D. 7418) free. 
 
 foil, other than gold leaf (T. D. 2674) 35^ 
 
 galeries or ribbon (T. D. 4204) 35^ 
 
 jewelry 35^ 
 
 leaf (T. D. 6814) 30^ 
 
 liquid (T. D. 5814) 25^ 
 
 medals, see "Medals." 
 
 ores free. 
 
 paper (T. D. 8940, G. A. 1125) 30^ 
 
 old, as bullion free. 
 
 pens 25^ 
 
 301 
 301 
 
 183 
 16 
 
 19 
 506 
 
 20 
 20 
 
 685 
 
 89 
 102 
 177 
 
 177 
 
 498 
 
 423 
 
 449 
 423 
 177 
 177 
 336 
 163 
 48 
 
 573 
 308 
 
 423 
 169 
 
EXISTING I.AWS AND DECISIONS. 419 
 
 Paragraph Rate ol 
 
 I^aw, 1894. Duty. 
 
 Gold — Continued. 
 
 44 " size or japan (T. D. 9223) 25^ 
 
 644 " sweepings of (T. D. 7418) free^ 
 
 " thread, see "Bullions." 
 
 173 ' * watches and cases 25^ 
 
 225^Goose livers, prepared (G. A. 2682) 20^ 
 
 " skins, with down on, if not for millinery purposes, 
 as fur skins (T. D. 4974, G. A. 1434). 
 263 Goring, cotton, or other vegetable fiber, elastic or non- 
 elastic ^ 45^ 
 
 300 ** silk, or silk chief value, elastic or non-elastic. . . 45^ 
 
 286 " wholly or in part of wool, worsted, or animal 
 
 hair 50^ 
 
 177 Gouges (G. A. 218) 35^ 
 
 424^Grain bags, made of burlaps (T. D. 15202, G. A. Apl. 4, 
 
 1895) free. 
 
 " " returned, see "United States products." 
 
 Grain imported to be ground, see Act of Jan. 9, 1883. 
 Grains, not edible (drugs), see "Drugs." 
 " artificial, see "Artificial." 
 
 684 Granadilla wood, in the log, rough or hewn free. 
 
 " " other form, see specific article under 
 
 "Woods." 
 
 446 Granella (cochineal) free. 
 
 io5>^Granite, unmanufactured or undressed per cubic ft. 7^ 
 
 106 " if hewn, dressed or polished (T. D. 9186, G. A. 
 
 1134, 2191) 30^ 
 
 541 Granza (madder) free. 
 
 183 Grape sugar or glucose 15^ 
 
 16 " " " burnt (T. D. 6740, see G. A. 1418) 50^ 
 
 " juice, see "Wines" (T. D. 5092). 
 
 214 Grapes 20^ 
 
 217 " dried per lb. i>^f 
 
 592 Graphite, as plumbago free. 
 
 352 Grass (in its natural form and structure, and not the sep- 
 arated fiber), all manufactures of, or of which 
 such grass is component material of chief value, 
 not specially provided for (G. A. 1705), (see notes 
 
 to Sec. 4, Act of Aug. 28, 1894) 25^ 
 
 277 " fibers, manufactures of, not specially provided for 
 
 (G. A. 1037. 1062, 1 127) 35^ 
 
 277 
 
 558 
 
 §3 
 
 577 
 
 cloth (G. A. 1127) 35^ 
 
 dried, for decorative purposes (G. A. 1755) free. 
 
 dye4-(G. A. 2109) 20^ 
 
 materials, for hats or bonnets, see " Hats." 
 
 for paper stock free. 
 
 pulp, see " Pulp." 
 seeds, see " Seeds." 
 
420 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Grass — Co7iti7iued. 
 
 497 " sisal (T. D. 8912) free. 
 
 497 " textile grasses, all, or fibrous vegetable sub- 
 stances, unmanufactured, or undressed, not 
 
 specially provided for free. 
 
 499 Grease and oils, including cod oil, such as are commonly 
 use in soap making or wire drawing, or for 
 stuffing or dressing leather and which are fit 
 only for such uses, not specially provided for 
 
 (G. A. 595, 1776, 2617^, 2808) free. 
 
 §3 " all not specially enumerated or provided for (G. 
 
 " A. 2081, 2331) 20^ 
 
 568 " enfleurage free. 
 
 60 " mineral (G. A. 235, 1836) 25^ 
 
 645 " wool, including that known commercially as 
 degras or brown wool grease (T. D. 8392; G. A. 
 
 373, 736, 1951) fi'ee. 
 
 Greenstone as marble, which see (T. D. 278, 8796; G. A. 
 1002). 
 
 455 Green vitriol, sulphate of iron, or copperas free. 
 
 Grenadines, cotton, as cotton cloth (T. D. 2495; G. A. 350). 
 
 302 " silk 45^ 
 
 ** wool or worsted, as woolen dress goods (G. 
 
 A. 2435). 
 
 134 Gridirons, cast iron per lb. {-^^ 
 
 107 Grindstones, finished or unfinished (T. D. 310, 8313, 9080; 
 
 G. A. 791, 1917) 10^ 
 
 190 Groats, or coarsely ground oats (T. D. 8509) 15^ 
 
 223 Ground beans, or peanuts, (T. D. 3240) 20^ 
 
 Guano, see " Fertilizers." 
 
 59 Guarana paste (T. D. 1889) 25^ 
 
 218 Guava jelly (T. D. 9043) 30^ 
 
 218 " marmalade and paste (T. D. 1762) 30^ 
 
 Guiac gum, see " Drugs " (T. D. 9557). 
 
 326>^Guitars or parts of 1^% 
 
 321 '* if toys 25^ 
 
 431 " strings, catgut or gut cord (G. A. 311, 2828) free. 
 
 326^^ " " other material (G. A. 2463) 25^ 
 
 369 Gum amber, unmanufactured (T. D. 8825, G. A. 1518). . .free. 
 ** " manufactures of, see "Amber." 
 
 ** perdu, as opium. 
 233 " substitute, burnt starch or British gum (G. A. 
 
 1418) per lb. lYzf 
 
 527 " shellac (T. D. 6381) free. 
 
 Gums and gum resins (drugs), see "Drugs." 
 392>^Gunny cloth, and all similar material suitable for cover- 
 ing cotton, of flax, hemp, jute, or jute butts.. free. 
 
EXISTING LAWS AND DECISIONS. 421 
 
 Paragraph Rate ot 
 
 Law, 1894. • Duty. 
 
 501 ( Gunny bags and gunny cloths, old or refuse, fit only for 
 
 577 i remanufacture free. 
 
 614 Gun barrels (for shotguns), forged, rough-bored* (T. 
 
 D. 5962, 6780; G. A. 1709) free. 
 
 " blocks, see blocks, under title "Woods." 
 
 '* cotton, see "Powders." 
 
 *' barrel molds, see "Iron or Steel," sub title ingots. 
 
 " powder, see "Powders." 
 
 331 " wads, of all descriptions 10^ 
 
 143 Guns, sporting, breech-loading shotguns and parts 
 
 thereof (T. D. 9537) 30^ 
 
 143 " combination breech-loading shotgun and rifle 
 
 (G. A. 1956) 30^ 
 
 142 " muzzle-loading shotguns and parts thereof 25^ 
 
 142 " musket and sporting rifles and parts thereof 
 
 (T. D. 9537, G. A. 1633) 25^ 
 
 Gut, catgut, whipgut, or wormgut, see "Catgut." 
 353 Gutta percha, all manufactures of, or of which gutta 
 percha is component material of chief 
 value, not specially provided for (see 
 notes to Sec. 4, Act of Aug. 28, 1894). . . 30^ 
 (articles made wholly or partly of gutta 
 percha if not found in this "Schedule" 
 under their specific names, are classi- 
 fied under this general provision.) 
 
 503 " " crude (G. A. 2583) free. 
 
 362 " " scraps (G. A. 2814) 10^ 
 
 Gypsum, see "Plaster of Paris." 
 
 177 Hackles, steel or other metal 35^ 
 
 Hair, all manufactures of, other than human hair, see 
 "Woolens." 
 
 504 " badger's (G. A. 511) free. 
 
 " of alpaca, goat, or other /z/^^ animals, see "Wool." 
 
 353 " braids, human hair, or human hair chief value 30^ 
 
 " bristles, see "Bristles." 
 
 " calfs', see " Horse hair," below. 
 
 " camel's, see "Wool." 
 
 " cattle, see "Horse hair," below. 
 
 333 " cloth, known as crinoline cloth per sq. yd. 6f 
 
 334 " " " " hair seating persq.yd. 2of 
 
 " crimpers, dutiable according to material of chief 
 
 value (G. A. 2339). 
 
 ♦Shotgun barrels not forged, although rough-bored (G. A. 808), 
 and those forged and rough-bored, but having the outside fin- 
 ished (G. A. 1383), cannot be classified as "forged, rough-bored," 
 but classified as "parts of guns." 
 
422 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 Law, 1894. 
 
 Rate of 
 Duty. 
 
 Hair — Continued, 
 
 332,'/^ 
 
 curled, suitable for beds or mattresses, not spec- 
 ially provided for 10^ 
 
 curlers, metal and leather, if leather chief value 
 
 (G. A. 924) 30^ 
 
 * ' if metal chief value 35^ 
 
 goat, common goat (G. A. 1798), see "Wool." 
 hogs, if not bristles and not curled for beds or mat- 
 tresses free. 
 
 horse, cattle, or other animals, cleaned or un- 
 cleaned, drawn or undrawn, but unmanufac- 
 tured, not specially provided for (G. A. 511, 2867). free. 
 
 horse, dyed (G. A. 1639) 20^ 
 
 human, raw, uncleaned, and not drawn (G. A. 2216). free. 
 " if clean or drawn, but not manufactured 
 
 T. D.9441) 20^ 
 
 " cleaned or drawn, and curled (G. A. 1027). 20^ 
 " all manufactures of, or of which human 
 hair is component material of chief value, 
 not specially provided for (see notes to 
 Sec. 4, Act of Aug. 28, 1894) (T. D. 1539). 30^ 
 
 oils, and other toilet preparations for the hair 40^ 
 
 pins, see "Pins." 
 
 pencils (T. D. 3794, G. A. 1053) 35^ 
 
 seating or cloth per sq. yd. lof 
 
 wigs, human (T. D. 1366, 1539) 30^ 
 
 yak (T. D. 4952), see " Horse hair," above. 
 Hair-wood, see "Wood." 
 
 Halter chains 30^ 
 
 " rings 35^ 
 
 Hamburg edgings, cotton or linen 50^ 
 
 " net 50^ 
 
 Hames, if wood chief value 25^ 
 
 Hammer felt, in the piece, for pianos (T. D. 4827), as 
 wool manufactures, see "Woolens." 
 " molds, see "Iron or Steel," sub-title ingots. 
 
 129 Hammers, blacksmiths', iron or steel per lb. lyif 
 
 326K " tuning 25^ 
 
 177 " all others (T. D. 6259) 35^ 
 
 277 Hammocks, hemp and sisal grass (G. A. 1126) 35^ 
 
 225^Hams and Bacon 20^ 
 
 311 Handbills, engraved or printed (T. D. 3941) 25^ 
 
 " lithographed, see "Lithographs." 
 
 353 
 
 177 
 
 504 
 
 504 
 
 504 
 332 
 
 332 
 353 
 
 61 
 
 314 
 334 
 353 
 
 137 
 177 
 276 
 276 
 181 
 
EXISTING LAWS AND DECISIONS. 423 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 276 Handkerchiefs,* embroidered, linen or cotton (G. A. 
 
 1783, 2301, 2573, Apl. 20, 1895) 50^ 
 
 258 " hemmed, cotton or linen (T. D. 
 
 13403, G. A. 613) 40^ 
 
 258 " hemstitched 40% 
 
 258 '' cotton or linen (T. D. 8606, G. A. 100). 40^ 
 
 258 " lace, cotton or linen (G. A. 2133) 40^ 
 
 301 " silk, or silk chief value 50^ 
 
 Hand mirrors, see "Mirrors." 
 673 Handle-bolts free. 
 
 Handles for umbrellas, see "Umbrellas." 
 329 Hare's hair (T. D. 9862), hatter's fur not on the skin 20^ 
 
 Hare's skins, see " Fur skins." 
 
 22534'Hares, German, in vinegar (T. D. 7244) 20^ 
 
 321 Harmonicas, toy (T. D. 12767, 15597) 25^ 
 
 326>^ " not toys (T. D. 12748, 12767) 25^ 
 
 353 Harness, if leather chief value (G. A. 1681) 30^ 
 
 177 " if metal chief value (G. A. 1681) 35^ 
 
 " used in immigrating, see "Animals." 
 
 326^ Harps and parts of 25^ 
 
 431 " strings, cat gut or gut cord (G. A. 311, 2828) free. 
 
 326^^ " " other material (G. A. 2463) 25^ 
 
 Harrows, tooth and disk, see "Agricultural implements." 
 59 Hartshorn, spirits of ammonia 25^ 
 
 Harvesters, see "Agricultural implements." 
 
 Hassocks, see "Carpets." 
 177 Hatchets 35^ 
 
 Hats, Bonnets and Hoods: 
 
 352 chip, or chip chief value (G. A. 952). . : 25^ 
 
 258 cotton, or other vegetable fiber, except linen, or either 
 
 chief value (G. A. 996, 2970) 40^ 
 
 335 felted fur (T. D. 6487) 40^ 
 
 335 fur, or fur chief value, wholly or partially manufactured 
 
 (T. D. 6487) 40^ 
 
 352 grass (natural state), or same chief value 25^ 
 
 258 " pith of (G. A. 996) 40^ 
 
 353 leather, or leather chief value 30^ 
 
 275 linen 50^ 
 
 352 palm leaf, or same chief value 25^ 
 
 301 silk, or silk chief value (G. A. 340, 440, 1012, 2224) 50^ 
 
 352 straw (natural state), or same chief value (G. A. 625, 
 
 1490,2784) 25^ 
 
 352 whalebone, or same chief value 25^ 
 
 179 willow, or same chief value 25^ 
 
 wool or animal hair, see hats of wool, under title 
 
 "Woolens." 
 
 * Handkerchiefs in the piece readily separable, classified as 
 handkerchiefs (G. A. 1437, 1995). 
 
424 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate ol 
 
 I,aw, 1894. Duty. 
 
 materials for Hats, Bonnets and Hoods: 
 
 264 bodies, cotton (T. D. Mch. 5, 1895) 35^ 
 
 335 " fur, or felted fur 40^ 
 
 bodies, wool, as partly made clothing, see clothing, 
 under title "Woolens." 
 417 braids, plaits, laces, and similar manufactures, suit- 
 able for making or ornamenting hats, bonnets and 
 hoods, 
 straw, chip, grass, palm leaf, willow, osier, or rattan 
 
 (G. A. 952, 653, 2286, 2421, T. D. 15625) free. 
 
 other materials, see specific article, 
 crowns, wool, as wool manufactures (G. A. 2129) see 
 "Woolens." 
 
 352 forms, straw (natural state), (G. A. 1168, 1779) 25^ 
 
 353 leather sweat bands (G. A. 2904) 30^ 
 
 177 ornaments, if not jewelry, metal chief value (T. D. 6245). 35^ 
 624 sparterre suitable for hats, &c. (T. D. 3199, G. A. 796). free. 
 
 wire, see " Wire." 
 
 329 Hatters' furs, not on the skin (T. D. 9862, 10096) 20^ 
 
 493 " " plucked coney skins (T. D. 10854, 14768, G. 
 
 A. 396) free. 
 
 492 *' " dressed fur pieces, suitable only for use in 
 
 the manufacture of hatters' furs free. 
 
 134 " irons, cast-iron per lb. ^^^ 
 
 " plush, see " Plushes." 
 
 326)^ Hautboys, mus. inst 25^ 
 
 Hawaiian Islands, products of, such as specified in the 
 Act of Aug. 15, 1876 (see par. i82>^. Act Aug. 28, 1894).. free. 
 
 199 Hay per ton I2.00 
 
 177 '• knives 35^ 
 
 Hazel nuts, as filberts (G. A. 175). 
 
 Heading blocks, see Blocks, under title "Woods." 
 
 673 " bolts free. 
 
 Headings, see Headings under title "Wood." 
 
 258 Head nets, cotton and rubber 40^ 
 
 275 " " linen 50^ 
 
 301 " " silk and rubber (T. D. 2337; G. A. 2564) 50^ 
 
 286 " " wholly or in part of wool, worsted or animal 
 
 hair 50^ 
 
 140 Hedge shears, 45^ 
 
 Hellebore root, see " Drugs." 
 386 Hemlock seed and leaf and bark, crude, (T. D. 5892). .'. .free. 
 
 i6]4. same, otherwise than crude 10^ 
 
 18 " bark, extract of 10^ 
 
 *' lumber, see "Wood." 
 
 497 Hemp, not hackled, (T. D. 7627, 10026) free. 
 
 266 " hackled, known as "dressed line," (G. A. 
 
 1746) per lb. if' 
 
EXISTING LAWS AND DECISIONS. 425 
 
 Paragraph Rate ot 
 
 Law, 1894. Duty, 
 
 Hemp — Continued. 
 277 " manufactures of, or of which hemp is the com- 
 ponent material of chief value, not specially 
 provided for (see notes to Section 4, Act of 
 
 Aug. 28, 1894) 35^ 
 
 (articles made wholly or partly of hemp, if not 
 found in this "Schedule" under their specific 
 names, are classified under this general pro- 
 vision.) 
 
 611 " seed free. 
 
 31 " " oil per gal. lof 
 
 497 " tow of (T. D. 7252; G. A. 813) free. 
 
 497 " waste (T. D. 9381) free. 
 
 " for vessels, see " Vessels." 
 Henbane leaf or hyoscyamous, see "Drugs." 
 
 i6>^Henna leaves, ground, (T. D. 9956) 10^ 
 
 Herbs, not edible, (drugs) (T. D. 9863) see " Drugs." 
 
 34 Herring oil, of foreign fisheries 25^ 
 
 568 " " of American fisheries free. 
 
 Herrings, see "Fish." 
 424i^Hessians and Hessian cloth, as burlaps (T. D. 15499) free. 
 
 506 Hide cuttings, raw, with or without hair, and all other 
 
 glue stock (T. D. 2623, 10014) free. 
 
 507 " rope (T. D. 4751) free. 
 
 505 Hides, raw or uncured, whether dry, salted or pickled 
 
 (T. D. 3720) free. 
 
 " tanned, see " Leather." 
 
 " of neat cattle, when prohibited see pars. 17 and 18, 
 Act Aug. 28, 1894. 
 131 Hinges finished, or hinge blanks, iron or steel. . .per lb. i>^^ 
 
 177 " any other metal 35^ 
 
 611 Hoarhoundseed free. 
 
 146 Hob-nails, wrought iron or steel 30^ 
 
 177 Hods, coal, metal (see " Hollow ware ").. 35^ 
 
 177 Hoes, steel or iron 35^ 
 
 Hogs, see "Animals." 
 Hogs' hair, see "Hair." 
 
 180 Hogsheads, as casks, empty 20^ 
 
 Hollands, cotton, as cotton cloth (G. A. 67, 208, 1144). 
 
 277 " linen 35^ 
 
 136 Hollow ware, cast iron, coated, glazed or tinned*. per lb. if 
 134 " " not coated, glazed or tinned, as cartings, 
 
 per lb. tV 
 144 " " if enameled or glazed with vitreous glasses. 35^ 
 353 " "of wood or other pulp (T. D. 9644) 30^ 
 
 *Hollow-ware is a trade name given only to hollow, cast-iron 
 kitchen utensils (T. D. 8527, G. A. 105); Sheet-iron articles not 
 hollow-ware (T. D. 6396). 
 
 vii 
 
426 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Dnty. 
 
 508 Hones and whetstones (T. D. 8786) free. 
 
 200 Honey per gall. io<^ 
 
 Hoods, see "Hats." 
 
 177 Hoof pads, metal chief value (T. D. 6994) 35^ 
 
 509 Hoofs, unmanufactured free. 
 
 177 Hooks, fish, on silk gimp (T. D. 5587) 35<^ 
 
 177 ** " with artificial bait (T. D. 7013) 35^ 
 
 177 " and eyes, brass or other metal 35^ 
 
 177 " reaping 35^ 
 
 Hoop iron or steel, see " Iron and Steel." 
 
 " timber and hoops, see "Wood." 
 Hoops, barrel, iron, cut to specific lengths, see '* Iron." 
 673 Hop poles, (T. D. 5105) free. 
 
 510 " roots for cultivation free. 
 
 470 " waste or luquline (G. A. 2102) free. 
 
 201 Hops per lb. 8^^ 
 
 352 Horn, all manufaitures of, or of which horn is compo- 
 nent material of chief value, not specially provided 
 
 for (see notes to Sec. 4, Act of Aug. 28, 1894) (T. D. 9993, 
 
 G. A. 1354, 1737) 25^ 
 
 (articles made wholly or partly of horn, if not found in 
 
 in this "schedule" under their specific names, are 
 
 classified under this general provision.) 
 
 511 Horns, and parts of, unmanufactured, including horn 
 
 strips and tips* (T. D. 9292) free. 
 
 511 " pith of (T. D. 4786) free. 
 
 326^ " boat and post (T. D. 5217), metal 255^ 
 
 326^ ' * musical instruments 255^ 
 
 321 " if toys 255^ 
 
 177 Horse clippers 35^ 
 
 " hair, see " Hair." 
 
 " rakes, see "Agricultural Implements." 
 
 146 " shoe nails, wrought iron or steel (G. A. 1622) 30^ 
 
 148 " shoes, wrought iron or steel 25^ 
 
 " shoe bar iron (T. D. 1587), see "Iron." 
 140 * * shears 45^ 
 
 Horses, see "Animals. 
 
 353 Hose, India rubber, if hard rubber 30^ 
 
 353 " leather 30^ 
 
 273)^ '* linen hydraulic, of flax, hemp or jute 40^ 
 
 Hosiery, see specific article. 
 
 Household effects, see " Effects." 
 
 Hubs for wheels, see hubs under title " Woods." 
 277 Huckabacks, linen 35^ 
 
 *Pieces of horn, polished, with a hole at each end, and the ends 
 partially rounded and ready for use, are commercially known as 
 horn strips (T. D. 9879, citing Borgfeldt vs. Ehrardt, Circuit Court, 
 41 Fed. Rep. 102). Horn tips for handles, sawed and stained, as 
 horn tips (G. A. 1177, 1398). 
 
EXISTING LAWS AND DECISIONS. 427 
 
 Paragraph Rate ot 
 
 Law, 1894. Duty. 
 
 558 Hulls, oat (G. A. 2770, 2793) free. 
 
 611 Hyacinth bulbs free. 
 
 12 Hydrate chloral 255^ 
 
 595 '* of or caustic potash, including refined in sticks 
 
 or rolls free. 
 
 65 " of soda or caustic soda (T. D. 4066, 4118). .per lb. >^^ 
 
 2731^ Hydraulic hose, flax, hemp or jute 40^ 
 
 " lime, as cement (T. D. 3517), see " Cement." 
 
 55 Hydriodate of potash per lb. 25^ 
 
 177 Hydrometers, if metal chief value 35^ 
 
 102 " if glass chief value (G. A. 941, 1228) 35^ 
 
 Hyoscyamus, or hen-bane leaf, see " Drugs." 
 
 59 " extract of (G. A. 560) 25^ 
 
 60 Hyposulphate of soda 25^ 
 
 I 
 
 512 Ice free. 
 
 69 Iceland moss 10^ 
 
 Immigrants' effects, see "Effects" and "Animals." 
 
 §3 Immortelles, bleached (T. D. 7370) 20^ 
 
 §3 " dyed (G. A. 2109, March 25, 1895) 20^ 
 
 558 " dried (G. A. 1755) free. 
 
 Implements of trade of persons arriving in the United 
 States, see "Effects." 
 
 §3 Incense powder (G. A. 10) 20^ 
 
 21 India ink (T. D. 7714) 25^ 
 
 684 India malacca joints, not further manufactured than cut 
 into suitable length for the manufactures into which 
 
 they are intended to be converted free. 
 
 Indian corn and meal, see " Corn." 
 541 " madder, ground or prepared, and all extracts of 
 
 (T. D. 5218) free. 
 
 " red, see " Paints." 
 582 Indians, peltries of and other usual goods and effects of 
 Indians passing and repassing the boundary line of 
 the United States, under such regulations as the Sec- 
 retary of the Treasury may prescribe: Provided, That 
 this exemption shall not apply to goods in bales or 
 other packages unusual among Indians* free. 
 
 *i. Indians passing and repassing the frontier can bring their 
 personal and household effects with them free of duty (T. D. 8249, 
 12878, 13125). 
 
 2. Beadwork, and baskets (even in large bundles) the manufac- 
 ture of an Indian and his family, are entitled to free entry, but 
 articles purchased by an Indian and imported for sale is liable to 
 duty (T. D. 3450, 5368, 8249, 8529, G. A. 2592). 
 
 3. The privilege of free entry of peltries or furs extends only 
 to the Indians who actually took ormanufacticred Xho^ furs. The 
 quantity admitted is therefore limited to what may fairly be pre- 
 
428 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate oi 
 
 Ivaw, 1894. Duty. 
 
 India rubber. 
 
 352 all manufactures of India rubber, 7iot vulcanized or of 
 
 which such India rubber is component material of 
 chief value, not specially provided for (see notes to 
 Section 4, Act of Aug. 28, 1894), (G. A. 1691, 1952) — 25^ 
 (articles made wholly or partly of India rubber, not 
 vulcanized, if not found in this "Schedule" under 
 their specific names, are classified under this general 
 provision.) 
 264 mixed with cotton, cotton chief value, not otherwise 
 
 provided for 35^ 
 
 302 " " silk, silk chief value, not otherwise pro- 
 vided for 45^ 
 
 ** " wool or animal hair, if wool or animal hair 
 chief value, not otherwise provided for, 
 see "Woolens." 
 
 353 vulcanized, known as hard rubber, all manufactures, 
 
 or of which the same is component material of 
 chief value, not specially provided for (see notes 
 
 to Section 4, Act of Aug. 28, 1894) 30^ 
 
 (articles made wholly or partly of India rubber, vtilcan- 
 ized, if not found in this "Schedule" under their 
 specific names, are classified under this general 
 provision.) 
 §3 cement (G. A. 1963) 20^ 
 
 513 crude (T. D. 6067) free. 
 
 513 in sheets or cakes (T. D. 3718) free. 
 
 513 milk of free. 
 
 513 old scrap or refuse, which has been worn out by use 
 
 and is fit only for remanufacture (G. A. 97) free. 
 
 513 shoes, old (G. A. 97) free. 
 
 513 springs, old, car (G. A. 97) free. 
 
 §3 substitute (G. A. 2751) 20^ 
 
 513 waste (T. D. 6067, G. A. 97, 1636) free. 
 
 514 Indigo (T. D. 8312) free. 
 
 514 " carmines free. 
 
 514 " extracts or pastes of (G. A. 1350) free. 
 
 514 " in powder or cubes (T. D. 3592) free. 
 
 514 Indigotine, as carmined indigo, powdered (T. D. 3953). .free. 
 
 Notes to Paragraph ^^2—Coniifiued. 
 
 sumed to have been taken or manufactured by the Indian or 
 Indians bringing the article into the United States (T. D. 2315, 
 14576). 
 
 4. Where an Indian village is situated upon the boundary line 
 of Canada and the United States, the Indians are not allowed to 
 trade and exchange property across the line without payment of 
 duty (T. D. 7743), and horses cannot be admitted free even for 
 personal use (T. D. 2191, 13125). 
 
EXISTING LAWS AND DECISIONS. 429 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 353 Indurated fiber wares 30 ^ 
 
 Infusions, see "Preparations." 
 
 Ingots, see respective material. _ 
 
 21 Ink, ink powders and printer's ink, and all other ink 
 
 not specially provided for (T. D. 8923) 25^ 
 
 21 " India (T. D. 7714) 25^ 
 
 Inkstands, according to material of chief value. 
 
 i6>^Insect powder, (T. D. 6161) 10^ 
 
 Insects, dried, (drugs) see "Drugs." 
 
 302 Insertings, silk (G. A. 2723, 2840, 3009) 45% 
 
 " other, according to material. 
 
 Institutions, articles specially imported for, see "So- 
 cieties." 
 Instruments, musical, see "Musical Instruments." 
 
 98 " optical and frames for 40^ 
 
 " personal effects, see "Effects." 
 
 " specially imported for schools or societies 
 
 see "Societies." 
 " philosophical, according to material of 
 chief value. 
 Insulators, according to material (T. D. 6699). 
 Integuments of animals, see "Bladders." 
 Inventions, models of, see "Models." 
 55 Iodide and iodate of potash per lb. 25^ 
 
 515 Iodine, crude and resublimed free. 
 
 60 " salts of, not otherwise provided for 25^ 
 
 22 Iodoform per lb. |i.oo 
 
 516 Ipecac free. 
 
 517 Iridium free. 
 
 Iris root, or orris root, see " Drugs." 
 
 Iron or steel and manufacturers of.* 
 
 60 acetate of iron 25 ^ 
 
 alloys, see ingots below. 
 
 126 anchors or parts thereof, iron or steel per lb. i^^i^ 
 
 134 andirons, cast iron per lb. j^f 
 
 113 angles, iron or steel (T. D. 8634) per lb. j^^ 
 
 General Provisions to Iron or Steel. 
 
 *Par. 125. No allowance or reduction of duties for partial loss 
 or damage in consequence of rust or of discoloration shall be 
 made upon any description of iron or steel, or upon any article 
 wholly or partly manufactured of iron or steel, (T. D. 7296, 7926, 
 8272). 
 
 Iron in all forms more advanced than pig iron and less finished 
 than iron in bars, except castings pays 1%^ per lb. (par. iii). 
 
 Steel in all forms and shapes, not specially provided for, du ti j- 
 able under paragraph 122. (See ingots &c.) Standard gauge fo 
 imported sheet and plate iron prescribed by Act of March 3, 18 93 * 
 (supra.) 
 
430 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rateol 
 
 Law, 1894. Duty. 
 
 Iron or steel and manufactures of. — Continued. 
 128 anvils, iron or steel, or of iron and steel combined, by 
 whatever process made, or in whatever stage of 
 
 manufacture (G. A. 2928) per lb. \)^f 
 
 127 axles, or parts thereof, axle-bars, axle-blanks, or forg- 
 ing for axles, iron or steel, without reference to the 
 stage or state of manufacture (T. D. 5310, G. A. 
 
 2220) per lb. lYz^' 
 
 Provided, That when iron or steel axles are im- 
 ported fitted in wheels, or parts of wheels, of iron or 
 steel, they shall be dutiable at the same rate as the 
 wheels in which they are fitted, 
 band, see hoop iron, below. 
 112 bar iron, rolled or hammered, viz. 
 
 fiats, not less than i inch wide nor less than y% inch 
 
 thick per lb. ^^f 
 
 " less than i inch wide or less than j4 inch 
 
 thick per lb. iV 
 
 112 round, not less than ^ inch in diameter. . : . .per lb. J'jjf 
 
 " less than ^ inch and not less than -^^ inch in 
 
 diameter per lb. j%0 
 
 111 round, in coils or rods, less than y'^ inch in diameter 
 
 (T. D. 5910) per lb. ,%^ 
 
 112 square, not less than ^ inch square .j., . . .per lb. j%f 
 
 " less than 3^ inch square per lb. j%f 
 
 ill bars or shapes of rolled iron, not specially provided 
 
 for per lb. j%^ 
 
 III Provided, That all iron in slabs, blooms, loops, or 
 
 other forms less finished than iron in bars, and more 
 advanced than pig iron, except castings, shall be 
 
 subject to a duty of per lb. j%f 
 
 III Provided further, that all iron bars, blooms, 
 
 billets, or sizes or shapes of any kind, in the manu- 
 facture of which charcoal is used as fuel, shall be 
 subject to. a duty of (T. D. 8153, 8701, 9358; G. A. 
 
 2345) per ton $12.00 
 
 bars, axle, see axles, above. 
 
 bars, steel, see ingots, below. 
 
 bars for railways, see railway bars, below. 
 
 113 beams, and deck and bulb beams, iron or steel (G. A. 
 
 1936) • per lb. j%^ 
 
 177 bedscrews, iron or steel (T. D. 2465) 2)5% 
 
 billets, steel, see ingots, below, 
 blanks, axle, see axle, above. 
 
 " for wheels, see wheels, below, 
 blooms, steel, see ingots and wheels, below, 
 blooms, iron, see proviso to bar iron, above. 
 
EXISTING LAWS AND DECISIONS. 431 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Iron or steel and manufactures oi. — Continued. 
 114 boiler or other plate iron or steel, except saw plates, 
 not thinner than No. 10 wire gauge, sheared or un- 
 sheared, and skelp iron or steel sheared or rolled — 
 in grooves, 
 
 valued at \f per lb. or less per lb. ^^f 
 
 valued above jf and not above ij!^,<* per lb. -f-^f 
 
 valued above lYzf and not above 4^ 30^ 
 
 valued above 4^ 25^ 
 
 Provided, That all plate iron or steel thinner than 
 No. 10 wire gauge shall pay duty as iron or steel 
 sheets, 
 (see proviso to sheet iron and steel, below). 
 
 130 boiler tubes, pipes, flues or stays, wrought iron or 
 
 steel (T. D. 6186, 13647) 25^ 
 
 131 bolts, with or without threads or nuts, or bolt blanks, 
 
 iron or steel (G. A. 1483) per lb. i>^^ 
 
 blanks, axle, see axle, above. 
 
 149 brads 25^ 
 
 113 building forms and other structural shapes, iron or 
 steel, whether plain or punched or fitted for use, 
 
 T. D. 7617, 7773 ; G. A. 1484, 1936) per lb. i^f 
 
 butts, see hinges, below, 
 cables, see chains, below. 
 
 132 card clothing, manufactured from tempered steel wire, 
 
 (T. D. 8973, 5800, G. A. 1479).. per sq. ft. 40,*^ 
 132 " " all other (T. D. 5800) per sq. ft. 2of 
 
 134 castings of iron* not specially provided for (see Hol- 
 
 low ware, below) (T. D. 5939, 6001, G. A. 536, 987, 
 1471) per lb. ^(<^ 
 
 135 castings of malleable iron, not specially provided for 
 
 (T.D. 6774) tV 
 
 castings of steel, see ingots, below. 
 137 chain or chains of all kinds, iron or steel (T. D. 8740, 
 
 9969, G. A. 384, 385) 30^ 
 
 336 chains, if jewelry (G. A. 384) 35^ 
 
 charcoal iron, see proviso to bar iron, above. 
 113 channels, car truck and other, iron or steel (T. D. 
 
 9864) per lb. tV^' 
 
 438 chromate of iron, or chromic ore free. 
 
 no clippings of iron or steel, if scrap per ton $4.00 
 
 coated, see provisos to sheet iron, below. 
 113 columns, or parts, or sections of columns, iron or 
 
 steel per lb. r^' 
 
 *When a product of the foundary has been finished, or fitted 
 by a machinist into an implement, machine, or part of a machine, 
 it is no longer known as a casting, but enters into another class of 
 manufacture of iron (G. A. 1410). 
 
432 U. S. IMPORT DUTlEvS UNDER 
 
 Paragraph Rate of 
 
 Ivaw, 1894. Dutv. 
 
 Iron and steel and manufactures of. — Continued. 
 459 cotton ties of iron or steel, cut to lengths, punched or 
 not punched, with or without buckles, for baling 
 
 cotton (G. A. 2848) free. 
 
 corrugated or crimped, see sheet iron, below. 
 
 crank shafts and crank pins, steel, see ingots, below. 
 
 129 crowbars, iron or steel per lb. i %<^' 
 
 cutlery, see the specific article. 
 
 die blocks or blanks, steel, see ingots, below. 
 144 enameled or glazed, viz: sheets, plates and wares, 
 
 enameled or glazed, with vitreous glasses (G. A. 898) 35^ 
 
 fence wire rods, see wire rods, 
 no ferro-manganese and ferro-silicon (T. D. 1991) per ton. $4. 00 
 
 files, see " Files." 
 
 no filings, as scrap per ton $4.00 
 
 152 fish plates or splice bars for railways, iron or steel . . . 25^ 
 
 flats, iron, see bar iron, above. 
 
 130 flues, wrought iron or steel (T. D. 13647) 25^ 
 
 126 forgings of iron or steel, or of combined iron and steel, 
 
 for vessels, steam engines and locomotives, or parts 
 thereof, (G. A. 2387) per lb. if^^^ 
 
 115 forgings of iron or steel, or forged iron and steel com- 
 
 bined, of whatever shape, or in whatever stage of 
 manufacture, not specially provided for (G. A. 218, 
 
 241) per lb. lyi^ 
 
 Provided, That no forgings of iron or steel, or 
 forgings of iron and steel combined, by whatever 
 
 process made, shall pay less than 35^ 
 
 galvanized, see proviso to ''Sheet Iron," below. j 
 
 113 girders, iron or steel x^^f 
 
 glanced, see "Sheet Iron," below, 
 glazed or enameled, see "Enameled," above, 
 gun barrel molds, not in bars, steel, see " Ingots," be- 
 low, 
 hammer molds or swaged steel, see " Ingots," below, 
 hammered iron, see "Bar Iron," above. 
 
 129 hammers, blacksmiths', iron or steel per lb. lyif 
 
 177 " other than blacksmiths', iron or steel 35^ 
 
 134 hatters' irons, cast iron per lb. jV^' 
 
 131 hinges, finished, or hinge blanks, iron or steel. per lb. i>^f 
 136 hollow ware, cast, coated, glazed or tinned, (see foot 
 
 note page 425) per lb. 2,^ 
 
 " " other, see "Castings," above. 
 
 " " if enameled, see " Manfs., below. 
 
 116 hoop, band, or scroll iron or steel, except as otherwise 
 
 provided for , 30^ 
 
 see proviso to "Sheets of Iron or Steel," below. 
 
EXISTING LAWS AND DECISIONS. 433 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Iron or steel and manufactures of. — Continued. 
 122 ingots, &c., viz: steel ingots, cogged ingots, blooms, 
 and slabs, by whatever process made; die blocks or 
 blanks; billets and bars and tapered or bevelled 
 bars; steamer, crank, and other shafts; shafting; 
 wrist or crank pins; connecting-rods and piston-rods; 
 pressed, sheared, or stamped shapes; saw plates, 
 wholly or partially manufactured; hammer molds or 
 swaged steel; gun-barrel molds not in bars; alloys 
 used as substitutes for steel in the manufacture of 
 tools; all descriptions and shapes of dry sand, loam, 
 or iron-molded steel castings, sheets and plates not 
 specially provided for; and steel in all forms and 
 shapes not specially provided for, all of the above 
 (T. D. 8580, G. A. 654, 655, 739, 1453, 1940, 2387, 2445, 
 2528), 
 valued at \f per lb. or less yo^ per lb- 
 valued above if and not above i^^^ per lb. -^^f per lb. 
 valued above ijV ^^id not above y^-^I' per lb. i%<^ per lb. 
 valued above i^^^andnot above 2^2^)2^ per lb. -^-^f per lb. 
 valued above i^-^f and not above 3^ per lb. . -^-^9 per lb. 
 
 valued above 3^ and not above 4^ per lb i^-^f per lb. 
 
 valued above ^9 and not above 7^ per lb \^^f per lb. 
 
 valued above 'j'P and not above \Q)f per lb. .lyV** per lb. 
 valued above \of and not above 13^ per lb.2j%<* per lb. 
 valued above 13^ and not above 16^ per Xh.i-^-^f per lb. 
 
 valued above 16^ per lb 4yV^ per lb. 
 
 ingots, wheel, see "Wheels" below. 
 
 113 joists, iron or steel per lb. -f^f 
 
 no kentledge, iron per ton I4.00 
 
 knives, see "Knives." 
 no manganese, in blocks and slabs (T. D. 1991). .per ton $4.00 
 
 malleable castings of, see " Castings " above. 
 177 manufactures, articles, or wares, iron or steel, not 
 specially provided for, composed wholly or in part 
 of iron or steel, whether partly or wholly manufac- 
 tured (T. D. 10778) (see notes to Section 4, Act of 
 
 Aug. 28, 1894) 35^ 
 
 121 No article not specially provided for in this Act, 
 
 wholly or partly manufactured from the sheet, or 
 plate, iron or steel herein provided for, or of which 
 such sheet or plate, iron or steel shall be the 
 material of chief value, shall pay a lower rate of 
 duty than that imposed on the sheet or plate iron 
 or steel from which it is made or of which it shall 
 be the component thereof of chief value. 
 144 articles or wares, sheets and plates, enameled or 
 
 glazed with vitreous glasses (G. A. 898) 35^ 
 
434 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. ^ Duty. 
 
 Iron or steel and manufactures of. — Continued. 
 
 126 mill irons and mill cranks, wrought iron per lb. \^^f 
 
 nail wire rods, see "Wire Rods." 
 nails, see " Nails." 
 needles, see " Needles." 
 
 60 nitrate of iron 25^ 
 
 148 nuts, wrought iron or steel (also see Iron Bolts) (G. A. 
 
 2220) 25^ 
 
 ore, see " Ore." 
 
 48 oxide of iron, or colcothar (T. D. 9455; G. A. 1627) 25^ 
 
 ^3 oxide of iron, hydrated, (G. A. 2590) 20^ 
 
 no pig iron per ton. $4 
 
 133 pipe, cast iron, of every discription per lb. -{-^f 
 
 130 pipes, wrought iron or steel 25^ 
 
 134 plates and stove plates, cast iron (G. A. 536). . .per lb. ■^-^'^ 
 
 151 plates, steel, engraved (T. D. 9889) 25^ 
 
 plate, see boiler iron, above. 
 
 polished or planished, see sheet iron, below. 
 
 113 posts, or parts or sections of posts, iron or steel. per lb. ^^f 
 
 59 powder (T. D. 1747) 25^ 
 
 117 rails, T, iron or steel per lb. i-^f 
 
 117 " flat, punched, iron or steel per lb. /(j^ 
 
 117 railway bars, iron or steel and those part steel, per lb. ^-^f 
 
 152 ' ' chairs (T. D. 276) iron or steel 25^ 
 
 152 " fish plates or splice bars, iron or steel 25^ 
 
 rivet wire rods, see "Wire Rods." 
 
 153 rivets, iron or steel, (G. A. 928) 25^ 
 
 rods, wire, see "Wire Rods." 
 
 " connecting and piston, steel, see ingots, above, 
 rolled iron, see bar iron, above, 
 round iron, see bar iron, above. 
 
 134 sadirons, cast iron per lb. ^-^^f 
 
 saw plates, steel, see ingots, above, 
 saws, see " Saws." 
 no scrap iron or steel, but nothing shall be deemed scrap 
 iron or scrap steel except waste or refuse iron or 
 steel fit only to be remanufactured.* (T. D. 6001.) 
 
 per ton. %\ 
 screw wire rods, see "Wire Rods." 
 screws, iron, see "Screws." 
 scroll, see "Hoop Iron," above. 
 
 shafts and shafting and shapes, steel, see "Ingots," 
 above. 
 
 *Steel plate shearings produced in the manufacture of boiler and 
 ship plates, being the waste product of such manufacture and fit 
 only for remanufacture, classified as scrap (G. A. 639). 
 
EXISTING LAWS AND DECISIONS. 435 
 
 Paragraph Rate of 
 
 Law, 1894. ■ Duty. 
 
 Iron or Steel and manufactures of. — Continued. 
 
 118 sheets of iron or steel, common or black, including all 
 
 iron or steel commercially known as common or 
 black taggers iron or steel, and skelp iron or steel, 
 valued at 3^ per lb. or less.* 
 thinner than No. 10 and not thinner than No. 20 wire 
 
 gauge per lb. t%^ 
 
 thinner than No. 20 and not thinner than No. 25 wire 
 
 gauge per lb. yV 
 
 thinner than No. 25 wire gauge per lb. \^-q9 
 
 corrugated or crimped per lb. i^V 
 
 Provided, That all common or black sheet iron or 
 sheet steel not thinner than No. 10 wire gauge shall 
 pay duty as plate iron or plate steel. 
 120 sheet iron or steel, polished, planished or glanced by 
 
 whatever name designated per lb. i^^ 
 
 119 all iron or steel sheets or plates, and all hoop, band, 
 or scrool iron or steel (excepting tin plates, terne 
 plates and taggers tin), when galvanized or coated 
 with zinc or spelter, or other metals, or any alloy of 
 those metals, shall pay )i^ per lb. more duty than 
 the rates imposed by paragraph 118 upon the corre- 
 sponding gauges, or forms, of common or black 
 sheet or taggers iron or steel. 
 
 120 Provided, That plate or sheet or taggers iron or 
 steel, by whatever name designated, other than the 
 polished, planished or glanced provided for, which 
 has been pickled or cleaned by acid, or by any other 
 material or process, or which is cold rolled, smoothed 
 only, not polished, shall pay y%f per lb. more duty 
 than the corresponding gauges of common or black 
 sheet or taggers iron or steel (T. D. 13908). 
 
 121 sheets, or plates, of iron or steel, or taggers iron or 
 
 steel, coated with tin or lead or with a mixture of 
 which these metals or either of them is a component 
 part, by the dipping or any other process, and com- 
 mercially known as tin plates, terne plates, and 
 taggers tin, see "Tin Plates." 
 144 sheets, plates, wares, or articles, of steel or iron, or 
 other metal, enameled or glazed with vitreous glasses 
 
 (G. A. 898) 35^ 
 
 126 ships, wrought iron for per lb. i-^-^f 
 
 148 shoes, wrought iron or steel, for horse, mule or ox. . . . 25^ 
 skelp, see boiler and sheet iron or steel, above, 
 slabs, iron, see bar iron, above, 
 slabs, steel, see ingots, above. 
 
 *Valued above 3,<^' per lb. 35^ under par. 177 (G. A. 430, 906, 1171). 
 
436 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894, Duty. 
 
 Iron or Steel and manufactures of. — Continued. 
 
 129 sledges, blacksmiths', iron or steel per lb. ij^^ 
 
 no spiegeleisen iron per ton %\ 
 
 145 spikes, cut, iron or steel 22^^ 
 
 148 " wrought iron or steel (G. A. 2889) 25^ 
 
 152 splice bars, or fish plates, for railways, iron or steel.. . 25^ 
 
 149 sprigs 25^ 
 
 structural shapes, see building forms, above. 
 
 square iron, see bar iron, above. 
 
 130 stays, wrought iron or steel 25^ 
 
 134 stove plates, cast iron per lb. -^-^f 
 
 177 stoves (G. A. 903) 35^ 
 
 455 sulphate of iron, or copperas or green vitriol free. 
 
 sulphuret of iron, see " Ore." 
 
 113 TT, iron or steel per lb. {^f 
 
 149 tacks, brads, or sprigs, cut (T. D. 9081) 25^ 
 
 taggers' iron, see proviso to sheet iron, above. 
 " tin, see "Tin Plates." 
 134 tailors' irons, cast iron per lb. l^f 
 
 ties, see cotton ties, above. 
 
 tin and terne plates and manufactures of, see "Tin." 
 
 tires, iron or steel, locomotive, car and other railway 
 tires, see wheels, below. 
 
 129 track tools, iron or steel per lb. ^Yzf 
 
 130 tubes, wrought iron or steel (T. D. 6186; G. A. 483, 908, 
 
 1631; T. D. 13647, 13904) 25^ 
 
 no turnings of iron or steel, if scrap per ton $4 
 
 134 vessels, cast iron (see Hollow ware, above) per lb. xV 
 
 148 washers, wrought iron or steel 25^ 
 
 129 wedges, iron, or steel (T. D. 6392) per lb. i>^^ 
 
 156 wheels, for railway purposes, or parts thereof, iron or 
 steel, and steel tired wheels for railway purposes, 
 whether wholly or partly finished, and iron or steel 
 locomotive, car, and other railway tires or parts 
 thereof, wholly or partly manufactured, and ingots, 
 cogged ingots, blooms, or blanks for the same, with- 
 out regard to the degree of manufacture per lb. \)if 
 
 Provided, that when wheels or parts thereof, of iron 
 or steel, are imported with iron or steel axles fitted 
 in them, the wheels and axles together shall be 
 dutiable at the same rate as is provided for the 
 wheels when imported separately, 
 wire, wire rods, and articles made of wire, see "Wire." 
 wrist pins, steel, see ingots, &c., above. 
 
 19 Isinglass or fish glue (see decision to Glue) 25^ 
 
 497 Istle or Tampico fiber free. 
 
 260 Italian cloths, cotton, silk striped (T. D. 7560) 45^ 
 
 as cotton cloth (T. D. 1699, 4558). 
 " " woolens, see "Woolen Dress Goods." 
 
EXISTING LA.WS AND DECISIONS. 437 
 
 Paragraph Rate of 
 
 lyaw, 1894. • Duty. 
 
 Ivory and vegetable ivory, viz.: 
 519 sawed or cut into logs but not otherwise manufactured, free. 
 354 all manufactures of, or of which same is component 
 material of chief value, not specially provided for 
 (T. D. 9053) (see notes to Section 4, Act of Aug. 28, 
 
 1894) 35^ 
 
 (articles made wholly or partly of ivory or vegetable 
 ivory, if not found in this "schedule" under their 
 respective names, fall under this general provision.) 
 40 drop black 20^ 
 
 519 nuts free. 
 
 «J 
 
 354 Jackets, beaded, beads chief value (G. A. 3005) 35^ 
 
 258 " cotton or cotton chief value (G. A. 1045) 4°^ 
 
 284 " leather, lined with wool (T. D. 7317), see cloth- 
 
 ing, under title "Woolens." 
 
 301 " silk or silk chief value 50^ 
 
 " wool, worsted or animal hair, see clothing, 
 under title "Woolens." 
 Jaconets, cotton, as cotton cloth (T. D. 6328) 
 
 520 Jalap free. 
 
 44 Japan varnish , 25^ 
 
 308 Japanese paper, imitation of leather (T. D. 6546) 30^ 
 
 313 " lanterns (T. D. 7415, G. A. 2077), paper chief 
 
 value 20^ 
 
 44 " metallico (T. D. 7131) 25^ 
 
 313 " paper napkins (G. A. April 13, 1895) 20^ 
 
 " sake as still wine (G. A. 2786), see " Liquors." 
 " wares, according to material of chief value. 
 
 668 " wax (T. D. 2225) free. 
 
 Jars, see " Bottle glassware." 
 
 568 Jasmine or Jasimine oil (T. D. 8834, G. A. 1414) free. 
 
 60 " water (T. D. 9451) 25^ 
 
 Jaspers, see " Precious stones." 
 
 14 Jaune indien (T. D. 5686) 255^ 
 
 Jeans, cotton, as cotton cloth (T. D. 5531). 
 Jeddo gum, see " Drugs." 
 
 218 Jellies of all kinds (T. D. 9043, G. A. 1654) 305^ 
 
 351 Jet, all manufactures of, or of which jet is the compo- 
 nent material of chief value, not specially provided 
 for (see notes to Sisction 4, Act of Aug. 28, 1894). . . 25^ 
 (articles made wholly or partly of jet, if not found in 
 this "Schedule" under their specific names, are 
 classified under this general provision.) 
 " imitation of, glass chief value, as glass manufactures 
 (G. A. 1324, 1489, 1522, 2619). 
 
438 U. S. IMPORT DUTIES UNDER 
 
 Paragraph . Rate oi 
 
 L,aw 1894. Duty. 
 
 Jet — Continued. 
 
 521 " unmanufactured free. 
 
 354 " trimmings or ornaments, commercially known as 
 
 such 35^ 
 
 336 " jewelry (T. D. 5161) 35^ 
 
 Jewelry, viz : 
 336 all articles, not specially provided for, commercially 
 
 known as "jewelry " * 35^ 
 
 85 china-charms, decorated 35^ 
 
 precious stones and imitations thereof, see "Precious 
 Stones." 
 467 Jewels to be used in the manufacture of watches or 
 
 clocks (G. A. 486, 2432, T. D. 15350) free. 
 
 321 Jews harps, as toys (G. A. 2593) 25^ 
 
 Joints, India, see "India Malacca Joints." 
 113 Joists, iron or steel. . per lb. ^-^f 
 
 522 Joss-sticks, or joss light free. 
 
 568 Juglandium oil. . . .-. free. 
 
 Juice, beet, see "Sugars." 
 " fruit, see " Fruit Juice." 
 
 23 * ' licorice per lb. 5f 
 
 " medicinal, see "Preparations." 
 
 *The Court held in the case of Hecht vs. Arthur, that steel 
 brooches, brass earrings, gilt chains, ear drops and bracelets, 
 ornaments of the same kind made of horn, shell, ivory, and 
 various materials, and imitations of turquoise, set, should be 
 classified under the provision for jewelry, and the Department 
 decided that articles of this class generally which are adapted 
 and designed for use as jewelry shall be classified as jewelry 
 (T. D. 5103, 5161, 8790). 
 
 The following articles are classified as "jewelry:" chatelaines, 
 (T. D. 1624), ornamental sleeve buttons of any material (T. D. 
 5315), bead bracelets and necklaces (T. D. 5161, 5246, 8751, 9676), 
 gilt sleeve, front and collar buttons (T. D. 9832), steel and white 
 metal watch chains (T. D. 8830, 9840, G. A. 384, 1309, 1450), agate 
 charms (T. D. 7155), miniature knives, charms (T. D. 9073), child- 
 ren's brass rings, (G. A. 971), hair, hat and bonnet pins, known 
 commercially as jewelry (T. D. 8608, 9192, 9625, G. A. 535, 1659, 
 1671, 1687, 2027, 2096), ornamental buckles (G. A. 1098). 
 
 The following articles are «6»/^ classified as "jewelry:" beads, 
 temporarily strung, with brass snap (T. D. 7420), agraffes or cloak 
 clasps (T. D. 9192), parts of watch chains (T. D. 9060, 9063), steel 
 shoe buckles (T. D. 9382), medals, such as are not provided for in 
 paragraph 551 or not personal ornaments (G. A. 161 1), rheumatic 
 rings (G. A. 721), silver scent bottles (G. A. 1005), necklace clasps 
 used in the manufacture of jewelry (G. A. 1763), china settings for 
 jewelry (T. D. 497i)- 
 
 Articles of jewelry which are to contain precious stones by way 
 of adornment, and which are as complete as those which are no( 
 intended to be set, are practically within the range oi jewelry (T. 
 n. 5208). 
 
EXISTING LAWS AND DECISIONS. 439 
 
 Paragraph Rate of 
 
 Law, 1894, Duty. 
 
 Juniper berries, see "Drugs." 
 
 §3 " " extract of (G. A. 2453) 20^ 
 
 568 " oil (T. D. 9944) free. 
 
 523 Junk, old free. 
 
 497 Jute .free. 
 
 277 ' ' all manufacures of, or of which jute is the component 
 
 material of chief value, not specially provided for 
 (see notes to Sec. 4, Act of Aug. 28, 1894), (G. A. 
 
 277, 1132, 1138, 1362, 1773, 2136, 2259) 35^ 
 
 (articles made wholly or partly of jute, if not found in 
 this "schedule" under their specific names, are 
 classified under this general provision.) 
 
 497 " butts free. 
 
 277 * ' cloth, if pot burlaps 35^ 
 
 497 " rejections (T. D. 2695) free. 
 
 206 >^ ' ' seed (T. D. 1629) 10^ 
 
 497 " waste (T. D. 1836, G. A. 2020) free. 
 
 " velours, see " Plushes." 
 267 " yarn 30^ 
 
 k: 
 
 526 Kainite free. 
 
 60 Kali, citrated (T. D. 6006) 25^ 
 
 321 Kaleidescopes, toys (T. D. 2386) 25% 
 
 470 Kamala or Kameela, crude drug (T. D. 3201) free. 
 
 341 Kangaroo skins, without the fur, dressed and finished 
 
 (T. D. 3640)...: 20^ 
 
 " " with fur on, see " Fur Skins." 
 
 231 Kaoka, as coffee substitute (T. D. 4564) per lb. i}4f 
 
 82 Kaolin or china clay (T. D. 5367) per ton $2 
 
 §3 " " fining earth (T. D. 5051) 20^ 
 
 524 Kelp free. 
 
 1 10 Kentledge, iron per ton $4. 
 
 386 Kermes, animal, for dyeing free. 
 
 491 Kernels of palm nuts free. 
 
 470 " *' apricots (G. A. 2257) free. 
 
 221 " " peachnuts (T. D. 9196, but see G. A. 2257). 
 
 per lb. 5<* 
 Kerosene oil, see "Petroleum." 
 134 Kettles, cast iron per lb. j%f 
 
 136 " iron, coated, glazed or tinned per lb. 2^ 
 
 144 " " enameled 35^ 
 
 177 " any other metal 35^ 
 
 137 Key chains, iron or steel (T. D. 9843) 30^ 
 
 177 Keys for clocks (T. D. 6558, G. A. 543) 35^ 
 
 177 " " watches (T. D. 1460, looio; G. A. 543) 35^ 
 
 336 " " watches, if Jewelry (T. D. 5103) 35^ 
 
 Kid gloves, see "Gloves." 
 341 " skins, dressed and finished 20^ 
 
440 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 82 Kieselguhr, or fossil meal (T. D. 7290) per ton $2 
 
 525 Kieserite (T. D. 1846) free. 
 
 Kindergarten schools, articles specially imported for 
 
 (T. D. 2076) see "Societies." 
 
 664 Kine pox (vaccine virus) free. 
 
 Kirschwasser, see " Liquors." 
 
 60 Kissengen salts (T. D. 2271, 9715) (see par. 555,) 25^ 
 
 Kites, as toys, (G. A. 475). 
 
 §3 Kittool fiber, oil dyed and dressed* (G. A. 1863, 2980) 20^ 
 
 Knees, ship, see ship timber under "Woods." 
 
 Knit goods, 'cotton, see respective articles. 
 
 " fabrics, wool, see "Woolens." 
 
 301 " wearing apparel, silk or silk chief value 50^ 
 
 302 " articles, silk, if «c>/ wearing apparel 45^ 
 
 285 " wearing apparel, wool .' 50^ 
 
 177 Knitting machines, if metal chief value (T. D. 990) 35^ 
 
 150 " " needles for 25^ 
 
 150 ' ' needles 25^ 
 
 177 Knife sharpeners, metal chief value (T. D. 9393) 35^ 
 
 352 " handles, horn, except for pocket knives (G. A. 
 
 i737)> see note to horns 25^ 
 
 354 " " slabs for, of mother of pearl, except for 
 
 pocket knives (G. A. 1473, 2247) 35^ 
 
 Knives : 
 
 177 beam 35^ 
 
 140 bowie, as hunting (G. A. 1487) 35^ 
 
 budding, as pocket knives (T. D. 6016). 
 carving, see table knives, below. 
 
 140 chopping or cleavers, (G. A. Mar. 26, 1895) 35^ 
 
 177 curriers' 35^ 
 
 177 drawing ' 35^ 
 
 177 farrier 35^ 
 
 177 fleshing 35^ 
 
 177 hay 35^ 
 
 336 miniature, as charms (T. D. 9073, see G. A. 2587) 35^ 
 
 pen or pocket knives with spoon or fork (T. D. 5499), 
 as pen knives. 
 
 *Kittool fiber which had been oil-dyed, hackled and drawn, cut 
 into lengths and bunched, and thus brought to a dressed condi- 
 tion, suitable for brushmakers' use, as a substitute for bristles, 
 was held by the General Appraisers to be a manufactured article, 
 dutiable at 20^ ad valorem. The U. S. Circuit Court for the 
 Southern District of New York, decided April 18, 1894, that such 
 fiber was free as unmanufactured; but since that decision evidence, 
 not before accessible, has been obtained, and the former decision 
 of the Ceneral Appraisers will be adhered to by them (G. A. 2973.) 
 
EXISTING LAWS AND DECISIONS. 441 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Knives — Conthiued. 
 138 penknives, pocket knives or erasers (T. D. 5499, 6016, 
 8815, 6628; G. A. i486, 2365, 2516, 2587, 2728). 
 
 valued not over 2Pf per doz 25^ 
 
 valued over 30)^, and not over 50^ per doz., 
 
 Yif per dozen and 25^ 
 valued over ^of and not over %\ per dozen, 
 
 25^ per dozen and 25^ 
 valued over |i and not over I1.50 per dozen, 
 
 Afif per dozen and 25^ 
 valued over $1.50 and not over I3 per dozen, 
 
 75^ per dozen and 25^ 
 
 valued over I3 per dozen 50^ 
 
 Provided, that blades, handles, or any other parts 
 of any or either of the above articles imported in 
 any other manner than assembled in penknives, 
 pocketknives, or erasers, shall be subject to no less 
 rate of duty than provided for penknives, pocket- 
 knives or erasers valued more than 30^* per dozen, 
 pruning, as pocketknives (T. D. 6628, 71 19; G. A. i486). 
 
 140 putty 35^ 
 
 177 shoe 35^ 
 
 177 straw 35^ 
 
 140 table and carving knives and forks valued over $4 per 
 
 dozen, wholly or partly finished (G. A. 2516) 45^ 
 
 all other tableknives, forks, steels, and all hunting, 
 kitchen, bread, butter, vegetable, fruit, cheese, 
 plumbers', painters', palette, and artists' knives, 
 also all cooks' and butchers' knives, forks, and 
 
 steels (G. A. 766, 2492) 35^ 
 
 177 tanners' 35^ 
 
 321 toy (T. D. 2632, G. A. 2492) 25^ 
 
 86 Knobs, china or porcelain, not decorated 30^ 
 
 102 ' * glass or glass chief value 35^ 
 
 177 ** metal 35^ 
 
 181 " wood or wood chief value 25^ 
 
 177 Knots of gold, silver, or any other metal (G. A. 393) 35^ 
 
 52 Kremnitz (white lead) per lb. lYzf 
 
 460 Kryolith or cryolitg free. 
 
 526 Kyanite or cyanite free. 
 
 Ha 
 
 264 Labels, cotton (G. A. 2530, 2546) 35^ 
 
 " lithographed, see "Lithographs." 
 
 311 " paper, printed (G. A, 1996) 25^ 
 
 311 " " blank (T. D. 1954, 3941) 25^ 
 
 177 " metal 35^ 
 
 viii 
 
442 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I.aw, 1894. Duty. 
 
 527 Lac dye, crude, seed, button, stick, and shell (T. D. 
 
 6381, G. A. 2945) free. 
 
 528 " spirits (G. A. 1504) free. 
 
 642 " or precipitated sulphur free. 
 
 276 Lace, all articles made wholly or in part of lace, com- 
 posed of flax, jute, cotton, or other vegetable 
 fiber, or either, or a mixture of any of them, is 
 component material of chief value, not specially 
 provided for* (G. A. 443) 50^ 
 
 276 " cotton* 50^ 
 
 177 " gold, silver or other metal (G. A. 210, 393) 35^ 
 
 " for hats, bonnets and hoods, see " Hats." 
 
 276 " linen or flax or other vegetable fiber 50^ 
 
 301 " silk, or silk chief value, or articles made wholly or 
 
 in part of same* (G. A. 660, 1219, 1307, 2386, 
 
 2424) 50^ 
 
 286 " wholly or in part of wool, worsted or animal hair 
 
 (G. A. 1219, 1386, 2168) 50^ 
 
 Lacings, boot, shoe, and corset: 
 
 263 cotton (T. D. 8541) 45% 
 
 353 leather 30^ 
 
 263 linen (G. A. 1774) 45^ 
 
 302 silk or silk chief value (G. A. 1637) 45^ 
 
 286 wool or worsted, as braids (T. D. 4806) 50^ 
 
 Lacquer varnish (T. D. 6901), see " Varnish." 
 
 529 Lactarine free. 
 
 58 Lactophenin, as medicinal coal-tar preparation (G. A. 
 
 2866) 50^ per lb., but not less than 25^ 
 
 470 Lactucarium (G. A. 892) free. 
 
 Lacquered articles, according to material of chief value. 
 177 Ladles, gold, silver or other metal, except cast iron 
 
 (T. D. 7921) 35^ 
 
 " cast iron, see "Hollow-ware." 
 Lahn, lame or tinsel wire, see "Tinsel." 
 Lakes, see "Paints." 
 493 Lamb skins, raw, as fur skins (G. A. 2907). 
 
 341 " " dressed and finished 20^ 
 
 329 " " coat linings (G. A. 1508) 20^ 
 
 353 " " coats (T.D. 8867, G. A^2oi7) 30^ 
 
 40 Lampblack 20^ 
 
 Lamp wicks, see "Wicks." 
 
 177 Lamps, bicycle (T. D. 9004) 35^ 
 
 85 " china or earthenware, decorated 35^ 
 
 ♦Circuit Court of Appeals held that wearing apparel composed 
 \yholly or in part of lace, rufflings, tuckings and ruchings, and 
 linen handkerchiefs composed wholly or in part of lace are more 
 specifically provided for as "clothing " and "handkerchiefs " than 
 as articles of lace (G. A. 2133, 2994, T. D. 13932 citing, in extenso^ 
 In re Boyd, 55 Fed. Rep. 599). 
 
EXISTING LAWS AND DECISIONS. 443 
 
 Paragraph Rate of 
 
 Law, 1894, Duty. 
 
 Lamps — Continued. 
 
 ** for churches, societies, &c., see "Societies." 
 102 " glass and metal, glass chief value (G. A. 2844).. . 35^ 
 
 177 •' " " " if metal chief value (G. A. 824). 35^ 
 
 359 ' ' pocket (T. D. 6908) 50^ 
 
 " shades for, according to material of chief value 
 (G. A. 1392). 
 
 177 Lancets 35^ 
 
 684 Lance wood, in the log, rough or hewn free. 
 
 '* *' other form, see specific article under "Woods." 
 
 59 Lanoline, rendered oil (T. D. 8061, G. A. 575) 25^ 
 
 102 Lanterns, glass and metal, if glass chief value (T. D. 
 
 8345, G. A. 1881, 1895) 35^ 
 
 177 " metal chief value (G. A. 1895) 355^ 
 
 313 " Japanese, paper chief value (T. D. 7415, G. A. 
 
 2077) 20^ 
 
 321 " if toys (T. D. 15546, G. A. 2959) 25^ 
 
 " magic, see "Magic Lanterns." 
 
 Lappets, cotton, as cotton cloth (T. D. 6456, G. A. 1178). 
 Lappings, machine, wool (T. D. 9548), as wool, manufac- 
 tures, see "Woolens." 
 Lap robes, according to material of chief value (G. A. 557). 
 
 225>^Lard per lb. i^ 
 
 177 Larding needles (G. A. 1527) 35^ 
 
 177 " pins (T. D. 8995) metal 35^ 
 
 507 Lariats as hide rope (T. D. 4751) free. 
 
 268 " istle (G. A. 1034) 10% 
 
 470 Larksspur (G. A. 1381) .\ free. 
 
 Last blocks, see blocks under title "Woods." 
 Lastings, woolen (T. D. 6137), see "Wool, manufs. of." 
 " for buttons, see " Button forms." 
 
 181 Lasts, wood 25^ 
 
 Laths, see laths under "Woods." 
 
 35 Laudanum 20^ 
 
 Laurel berries, see "Drugs." 
 
 60 " oil 25^ 
 
 531 Lava, unmanufactured free. 
 
 86 ' ' tips for burners 30^ 
 
 568 Lavender oil (T. D. 8671) free. 
 
 568 " spike oil or aspic oil free. 
 
 7 " water, toilet (T. D. 7369) %2 per gall, and 50$^ 
 
 Lawns, cotton, as cotton cloth. 
 
 264 " " ' hemstitched (G. A. 2924) 35^ 
 
 264 " " tucked (G. A. 2843) 35^ 
 
 277 " linen 35^ 
 
444 U. S. IMPORT DUTIES UNDER 
 
 Paragrraph Rate of 
 
 I^aw, 1894. Duty. 
 
 177 Lead, articles, manufactures, or wares, not specially pro- 
 vided for, composed wholly or in part of lead, 
 whether partly or wholly manufactured (see 
 
 notes to Sec. 4, Act of Aug. 28, 1894) 35^ 
 
 • (articles made wholly or partly of lead, if not found 
 
 in this ** schedule" under their specific names, 
 are classified under this general provision.) 
 
 49 * ' aceate of, brown per lb. i}(^ 
 
 49 " " white : per lb. 2 14^^ 
 
 166 " alloyed, in pigs (T. D. 6786) per lb. i^ 
 
 556 " ashes (T. D. 556, 4990), not 50 per ct. of lead free. 
 
 " ** over 50 per ct. of lead, as lead ore (T. D. 
 
 3649), see "Ores." 
 
 166 " bar (see proviso to ore, lead) ..per lb. if 
 
 592 " black, or plumbago (T. D. 491, 1627) free. 
 
 §3 " stove polish (T. D. 1947, 6403) 20^ 
 
 " chromate of, and chrome colors, see " Paints." 
 
 " dross, see "Ores, lead." 
 
 167 " glaziers per lb. i^^ 
 
 166 " granulated (T. D. 8581) per lb. if 
 
 49 " litharge per lb, i>^^ 
 
 166 " molten and old refuse run into blocks and bars, 
 
 see proviso to ore, lead per lb. i^ 
 
 50 " nitrate of per lb. i>^^ 
 
 " ore, see "Ore, lead." 
 
 " paints, see " Paints." 
 
 166 " pig (T. D. 3591, G. A. 2002), see proviso to ore, 
 
 lead per lb. if 
 
 167 " pipes per lb. iX^ 
 
 " for pencils and lead pencils, see "Pencils." 
 
 51 " red per lb. i^^ 
 
 167 " in sheets or shot per lb. i%f 
 
 " sugar of (T. D. 411), as acetate, above. 
 
 166 " scraps, old, fit only to be remanufactured, see pro- 
 
 viso to ore, lead per lb. if 
 
 52 " white, when dry or in pulp, or ground or mixed 
 
 with oil (T. D. 7059, 10069) per lb. i]4f 
 
 167 " wire per lb. iX^ 
 
 160 Leaf, aluminum 40^ 
 
 160 " Dutch or bronze metal, (T. D. 4508, 8479) A^% 
 
 163 " gold(T. D.6814) 30^ 
 
 164 " silver 30^ 
 
 177 " other metal (T. D. 21 13, 2674, 2906) 35^ 
 
 Leather : 
 
 340 all leather not specially provided for (T. D. 6916 ; G. 
 
 A. 694, 21T0, 2111, 2881) 10^ 
 
 353 all manufactures of leather, or of which leather is com- 
 ponent material of chief value, not specially pro- 
 
EXISTING LAWS AND DECISIONS. 445 
 
 Paragraph Rate of 
 
 I,aw 1894. . Duty. 
 
 Leather^ Continued. 
 
 vided for (T. D. 5705, G. A. 2903, 2905, 2923) (see notes 
 
 to Sec. 4, Act of Aug. 28, 1894) 30^ 
 
 (articles made wholly or partly of leather, if not found 
 in this "Schedule" under their specific names are 
 classified under this general provision.) 
 353 belting, ready and fit for use (T. D. 6967; G. A. 2996). . 30$^ 
 
 340 bend or belting \o% 
 
 341 boots and shoes (T. D. 5994 ; G. A. 249) 20^ 
 
 340 buffing (G. A. 694) \o% 
 
 341 calf skins, tanned, or tanned or dressed (T. D. 5635, 
 
 G. A. 1743) 20^ 
 
 341 " ** bookbinders, dressed and finished 20^ 
 
 341 enameled , dressed or undressed 20^ 
 
 341 goat skins, dressed and finished (T. D. 5705) 20^ 
 
 353 hats and caps 30^ 
 
 340 hides, dressed (G. A. 2111) 10^ 
 
 341 japanned, dressed or undressed 20^ 
 
 341 kangaroo skins, dressed and finished (T. D. 3640) 20^ 
 
 341 lamb skins, dressed and finished 20^ 
 
 341 morocco, finished 20^ 
 
 341 " skins, tanned, but unfiinished (T. D. 3671, 
 
 7862; G. A. 992) \Q><fo 
 
 341 patent (G. A. 2179), dressed or undressed 20^ 
 
 341 piano forte and piano forte action 20^ 
 
 505 scraps, old, if glue stock free. 
 
 340 scraps, new (T. D. 1847, 5993 ; G. A. 990) 10^ 
 
 stuffing for, see " Grease." 
 
 341 skins, dressed and finished (G. A. 2180) 20^ 
 
 341 sheep skins, dressed and finished 20^ 
 
 339 sole \o<fo 
 
 341 upper, dressed (T. D. 5635) 20^ 
 
 342 cut into shoe uppers or vamps, or other forms, suit- 
 
 able for conversion into manufactured articles (G. A. 
 
 2904, 2905) 20^ 
 
 cut into shapes for making gloves, see " Gloves." 
 Leaves, artificial, see "Artificial." 
 
 558 " dried (G. A. 1755) free. 
 
 386 " ' for dyeing, in crude state free. 
 
 drugs (T. D. 6804), see " Drugs." 
 
 532 Leeches free. 
 
 74 Lees crystals, partly refined (T. D. 2489) 20^ 
 
 555 Lemonade (G. A. 2169) free. 
 
 533 Lemon juice (see notes to fruit juice) free. 
 
 7 ** extract of (T. D. 6573) %2 per gall, and 50^ 
 
 568 * ' grass or citronella oil (T. D. 770) free . 
 
 568 " oil (T. D. 14203, 5594; G. A. 999), see note to oil, 
 
 lemon free • 
 
446 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. ^ Duty. 
 
 Lemon — Continued. 
 570 *' peel, not preserved, candied, or otherwise pre- 
 pared (G. A. 1591) free. 
 
 220 " " if candied or preserved 30^ 
 
 86 " squeezers, porcelain chief value (T. D. 9162) 30^ 
 
 181 " " wood chief value (G. A. 1501) 25^ 
 
 Lemons, see " Oranges and Lemons." 
 100 Lenses of glass or pebble, wholly or partly manufac- 
 tured (G. A. 593, 600, 606, 657, 672, 721, 933, 1194, 
 
 1327, 1596, 1674, 1934, 2275. 2748) 35^ 
 
 *' disks or plates for, see "Glass Disks" and 
 "Pebbles." 
 
 207 Lentils (G. A. 734, 2641) \o% 
 
 493 Leopard skins, as fur skins (G. A. 348). 
 
 2o6^Lettuce seed (T. D. 6221, 6227) 10^ 
 
 Libraries, articles specially imported for, see "Societies" 
 
 and "Effects." 
 Lichens, (drugs), see " Drugs." 
 
 489 Lichi fruit, dried (T. D. 3162) free. 
 
 23 Licorice drops (T. D. 9505) per lb. 5<^ 
 
 23 " pellets (G. A. 746) per lb. 5^ 
 
 534 ' ' root, unground free. 
 
 i6>^ " " ground (G. A. 2363) 10^ 
 
 23 " extract of, in paste, rolls or other forms.. per lb. ^f 
 23 " juice per lb. 5^' 
 
 535 Life-boats and life-saving apparatus, specially imported 
 
 by societies incorporated or established to encourage 
 
 the saving of human life free. 
 
 684 Lignum vitse, in the log, rough or hewn free. 
 
 " " other form, see specific article under 
 
 "Woods." 
 
 234>^Lily of the valley 10^ 
 
 394 Lima bark. free. 
 
 80 Lime (including shell lime, T. D. 2894) including weight 
 
 of barrel or package per 100 lbs. ^^ 
 
 60 ' ' acetate of 25^ 
 
 60 " bi-sulphate of (G. A. 1576) 25^ 
 
 10 " borate of per lb. i^;^ 
 
 537 " chloride of, or bleaching powder (G. A. 954)- free. 
 
 536 " citrate of free. 
 
 " hydraulic, (T. D. 3517), as cement. 
 
 59 * ' phosphate of, medicinal 25^ 
 
 59 ' ' phosphuret of 25^ 
 
 39 " sulphate of, artificial 25^ 
 
 " sulphate of, see " Plaster of Paris." 
 
 " white, see " Paints." 
 
EXISTING LAWS AND DECISIONS. 447 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 io5i^Limestone, for building purposes, unmanufactured or 
 
 undressed per cubic ft. 7^ 
 
 106 " if hewn, dressed or polished (T. D. 7163). . . 30^ 
 
 556 " rubble, as taken from quarry (G. A. 1982). . .free. 
 
 198 Limes in brine, as pickles, (T. D. 5190, but see G. A. 730). 30^ 
 " in natural state, see" Oranges and Limes." 
 
 533 , '* juice of (T. D. 9709) (see note to fruit juice) free. 
 
 568 '" oil of (T. D. 6274) free. 
 
 489 " Spanish, or mamoncillos (T. D. 8595) free. 
 
 277 Linen cloth (the term cloth means a woven fabric of 
 fibrous material) of flax or hemp, or of which 
 either is chief value, not specially provided 
 for, (G. A. 491, 873, 1276, 1286, 2107) (see notes 
 
 to Section 4, Act of Aug. 28, 1894) 35^ 
 
 " other articles of, see the specific articles. 
 
 268 Lines, cod, hemp (T. D. 9307) 10^ 
 
 277 ' ' fishing, linen 35^ 
 
 302 " " silk 45^ 
 
 Liniments, see "Preparations." 
 
 Linings, dutiable according to the material. 
 
 " coat, see " Coat linings." 
 Linoleum, see "Oilcloth." 
 
 206 Linseed, 56 lbs. to the bushel (T. D. 6978) per bushel 20^ 
 
 §3 " meal 20^ 
 
 567 " oil cake (T. D. 6445) free. 
 
 29 " oil, raw, boiled or oxidized, 7>^ lbs, to the gall. 
 
 (T. D. 3473, 9803) per gall. 20^ 
 
 264 Lint, cotton 35^ 
 
 277 " linen (T. D. 6006) 35^ 
 
 Liquorice, see "Licorice." 
 Liquors, viz: Brandy, Cordial, Wines, etc.* 
 Absinthe, see Cordials, etc., below. 
 Alcoholic compounds, o ther than below, see "Alcoholic." 
 
 * General Provisions to Liquors. 
 
 Dealers in liquors to pay " Special Taxes," see act of March i, 
 1879 (supra). 
 
 For capacity of bottles containing liquors, see (T. D. 6191, 
 9506, II 948). ^ 
 
 Par. 238. Each and every gauge or wine gallon of measurement 
 shall be counted as at least one proof gallon; and the standard 
 for determining the proof of brandy and other spirits or liquors of 
 any kind imported shall be the same as that which is defined in the 
 laws relating to internal revenue, that it shall be lawful for the 
 Secretary of the Treasury, in his discretion, to authorize the ascer- 
 tainment of the proof of wines, cordials, or other liquors by dis- 
 tillation or otherwise, in cases where it is impracticable to ascertain 
 such proof by the means prescribed by existing law or regulations, 
 {See section 3249, Revised Statutes.) 
 
 Any brandy or other spirituous liquors, imported in casks of 
 less capacity than 14 gallons, shall be forfeited to the United 
 States. 
 
 Note to Par. 238. Goods forfeited for being in illegal packages 
 
448 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I.aw, 1894. ^"ty 
 
 Liquors. — Continued.^ 
 245 Ale, porter and beer, in bottles or jugs (T. D. 4068) 
 
 per gall. 3o,<^' 
 
 245 otherwise than in bottles or jugs per gall. i5«* 
 
 245 no separate or additional duty shall be assessed on 
 
 the bottles or jugs, (T. D. 10473). 
 
 See provisions to liquors foot of pages 447 to 451. 
 Ale or beer, ginger, see "Ginger ale." 
 Angostura bitters, dutiable as spirits (T. D. 3053), see 
 
 Brandy, &c., below. 
 Arrack, see Cordials., &c., below. 
 242 Bay rum, or bay water, whether distilled or com- 
 pounded per first proof gal. $1.00 
 
 in proportion tor any greater strength than first proof, 
 bottles dutiable, see "Bottles." 
 
 See provisions to liquors foot of pages 447 to 451. 
 Beer, see ale, &c., above. 
 Bitters, see Cordials, &c., below. 
 237 Brandy and other spirits manufactured or distilled 
 from grain or other materials, and not specially 
 
 provided for (G. A. 1372) per proof gal. $1.80 
 
 bottles dutiable, see "Bottles." 
 
 See provisions to liquors foot of pages 447 to 451. 
 Champagne, see "Wines" below. 
 Cherry juice, see " Fruit juice." 
 237 Chinese wine or spirits, so-called (T. D. 1987, 7967, 
 
 9083; G. A. 59, 112, 2090, 2295) per proof gal. |i.8o 
 
 bottles dutiable, see " Bottles." 
 See provisions to liquors foot of pages 447 to 451. 
 16 Coloring for brandy, wine, beer, and other liquors (T. 
 
 D. 6740, 7403, 10518; see G. A. 1418) 50^ 
 
 240 Cordials, liquors, arrack, absinthe, kirschwasser, 
 ratafia, and other" spirituous beverages or bitters of 
 all kinds containing spirits, and not specially pro- 
 vided for (T. D. 6640, 9113, 9123, 9195; G. A. 159, 244, 
 
 287,810, 829, 946, 2098, 2209) per proof gall. |i. 80 
 
 bottles dutiable, see "Bottles." 
 See provisions to liquors foot of pages 447 to 451. 
 Domestic, exported and returned, see "United States 
 products returned." 
 Gin, see "Brandy," &c., above. 
 
 ♦General Provisions to 'Lk^uoks,— Continued. 
 can be released by the collector on payment of fine equivalent to 
 the duty when the importation, in his judgment, was not in wilful 
 violation of law, and the amount of duties does not exceed $25 
 (T. D. 7286, 7607, 8014, 8428, 8900, 11774, 14586; see section 5293, 
 Revised Statutes. / 
 
 Par. 239. On all compounds or preparations (except as specified 
 in Paragraph 58 of the chemical schedule relating to medicinal 
 
EXISTING LAWS AND DECISIONS. 449 
 
 Paragrraph Rate of 
 
 lyaw, 1894. Duty. 
 
 Liquors — Continued.'^ 
 
 Ginger cordial or wine, see "Still Wine" below. 
 
 Kirschwasser, see cordials" &c., above. 
 
 Mescal, dutiable as spirits (T. D. 2448). 
 
 Porter, see "Ale," &c., above. 
 
 Prune wine, see " Fruit juice." 
 
 Ratafia, see "Cordials," above. 
 
 Spirits, see "Brandy," &c., above. 
 
 Spumante or foaming wines, as sparkling wines, it 
 being immaterial whether the resemblance is due 
 to natural or artificial causes (T. D. 2367). 
 
 Vermuth pays the same duty as still wines (T. D. 
 8310). 
 
 Whiskey, see "Brandy," &c., above. 
 
 *General Provisions to Liquors. — Continued. 
 preparations, of which alcohol is a component part), of which dis- 
 tilled spirits are a component part of chief value, not specially 
 provided for in this act there shall be levied a duty not less than 
 that imposed upon distilled spirits (T. D. 5300). 
 
 Par. 241. No lower rate or amount of duty shall be levied, col- 
 lected and paid on brandy, spirits, and other spirituous beverages 
 than that fixed by law for the description of first proof; but it shall 
 be increased in proportion for any greater strength than the 
 strength of first proof. 
 
 All imitations of brandy or spirits or wines imported by any 
 names whatever shall be subject to the highest rate of duty pro- 
 vided for the genuine articles respectively intended to be repre- 
 sented, and in no case less than one dollar per gallon. 
 
 Par. 244. (a) There shall be no constructive or other allowance 
 for breakage, leakage, or damage on wines, liquors, cordials, or 
 distilled spirits. 
 
 Note to Par. 244. (a) While this parapraph does away with 
 certain allowance, it is not to be understood as introducing 
 any new rule for the collection of duties. The duty is chargeable 
 not upon the quantity which may have been shipped abroad, but 
 upon the quantity which actually arrives (T. D. 5974 quoting 
 opinion of the Attorney General, see also 7271, 12184, 12198, 14004, 
 15547 and notes to Section 2921 Revised Statutes, supra). Ales, 
 beer, and porter not embraced under the term liquors (T. D. 
 14018). 
 
 Paragraph 244. (b) Any wines, ginger cordial, or vermuth im- 
 ported containing more than 24^ of alcohol shall be classed as 
 spirits, and pay duty accordingly. Wines, cordials, brandy, and 
 other spirituous liquors imported in bottles or jugs shall be 
 packed in packages containing not less than one dozen bottles or 
 jugs in each package, or duty shall be paid as if such package 
 contained at least one dozen bottles or jugs (T. D. 15516). The 
 percentage of alcohol in wines and fruit juices shall be determined 
 in such manner as the Secretary of the Treasury shall by regula- 
 tion prescribe. 
 
 Note to Par. 244. {b) The importation of wines, together with 
 assorted spirituous liquors in a case or package, is not prohibited, 
 provided the package contains not less than one dozen bottles of 
 liquor (T. D. 795). The restricted quantity which may be im- 
 ported in a package, applies only to brandy and other spirituous 
 
450 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894, Duty. 
 
 Liquors . — Continued. 
 244 Wines, still, including ginger wine or ginger cordial 
 and vermuth in casks or packages other than 
 bottles or jugs if containing 14^ or less of absolute 
 
 alcohol per gal 2pf 
 
 if containing more than 145^ of absolute alcohol 
 
 (G. A. 2823) per gal. 50^ 
 
 244 in bottles or jugs, per case of one dozen bottles or 
 
 jugs, containing each not more than one quart and 
 more than one pint, or twenty-four bottles or jugs 
 containing each not more than one pint (T. D. 7868, 
 
 8241, 8694, 12006, 14444; G. A. 2565) per case |i.6o 
 
 any excess beyond these quantities found in such 
 bottles or jugs shall be subject to a duty of 5^ per 
 pint or fractional part thereof, but no separate or 
 additional duty shall be assessed on the bottles or 
 jugs. 
 
 e. g. bottles containing 5 pints each of still wine 
 
 w^ere assessed at I3.40 per doz. , that is for i doz. 
 
 quarts $1.60 and i doz. 3 pints, excess, $f each 
 
 (T. D. 7382). 
 
 See provisions to liquors foot of pages 447 to 451. 
 
 243 Wines, champagne and all other sparkling wines 
 
 (T. D. 2367, 8900), in bottles, containing each not 
 
 more than one quart, and more than one pint, 
 
 per doz. bottles $8.00 
 containing not more than one pint each, and more 
 
 than one-half pint per doz. bottles $4.00 
 
 containing one-half pint each or less, .per doz. bottles $2.00 
 in bottles or other vessels containing more than one 
 quart each, shall pay, in addition to $8 per doz. 
 bottles, on the quantity in excess of one quart, at 
 
 the rate of I2.50 per gal. 
 
 bottles are dutiable, see "Bottles." 
 See prvoisions to liquors foot 6f pages 447 to 451. 
 Liquors, domestic, exported and returned, see "United 
 States products returned." 
 
 * General Provisions to hiquoRS.—Continited. 
 liquors, and wine, other than that put up in bottles, may be 
 imported in any capacity (T. D. 17, 6501). Under existing laws 
 there are no restrictions to the size of the package in which beer, 
 ale, and porter, may be imported (T. D. 63). Brandy imported 
 in small glass barrels, ornamental in character, not prohibited if 
 packed one dozen to the case (T. D. 3431). 
 
 That all distilled spirits, wines and malt liquors, imported in 
 pipes, hogsheads, tierces, barrels, casks, or other similar pack- 
 ages, shall be first placed in public store or bonded warehouse, 
 and shall not be removed therefrom until the same shall have 
 
EXISTING LAWS AND DECISIONS. 451 
 
 Paragraph . Rate of 
 
 lyaw, 1894. Duty. 
 
 Literary societies, articles specially imported for, see 
 "Societies." 
 
 49 Litharge per lb. 1%^' 
 
 151 Lithographed plates for printing 25^ 
 
 Lithographic prints, viz.* 
 308 prints from either stone or zinc, bound or unbound, on 
 paper or other material, (G. A. 602, 638, 769, 822, 845, 
 885, 1083, 1095, 1257, 1387, 1395, 1444, 1707, 1941, 2192), 
 
 not exceeding Yo*oo-inch thick per lb. 20^^^ 
 
 exceeding y^^oQ-inch, and not exceeding yl^g-inch 
 thick, 
 exceeding 35 sq. in. cutting size in dimensions 
 
 per lb. 8^ 
 not exceeding 35 square inch cutting size in dimen- 
 sions per lb. 5^ 
 
 308 prints from either stone or zinc on card board or other 
 
 material of a thickness exceeding Y|g(y-inch . . . per lb. 6f 
 prints, specially imported for schools or societies, see 
 "Societies." 
 308 cigar labels and bands, lettered or blank, printed from 
 either stone or zinc (G. A. 2964). 
 
 printed in less than 10 colors per lb. 2o,<* 
 
 printed in 10 colors or more, or in bronze per lb. 2P9' 
 
 printed in whole or in part in metal leaf per lb. 40^ 
 
 311 illustrations forming part of a periodical or newspaper, 
 and accompanying same, or if bound in or forming 
 
 part of printed books (G. A. 775, 788, 1104, 2243) 25^ 
 
 fashion plates, see "Fashion Plates." 
 
 311 music 25^ 
 
 321 toy pictures (G. A. 2836) 25^ 
 
 48 Lithographic crayons (T. D. 9738) 255^ 
 
 21 " ink (T. D. 8923) 25^ 
 
 177 " needles (T. D. 6716) 35^ 
 
 181 " rollers, wood and leather, wood chief value 
 
 (T.D.6136) 25^ 
 
 538 " stones, not engraved free. 
 
 §3 " " engraved (T. D. 5048) 20^ 
 
 §3 " " "if old and unfit for use 
 
 (T.D. 1925) 20^ 
 
 Lithophone (T. D. 15552 ; G. A. 2962) see " Paint cont'g 
 zinc." 
 
 General Provisions to Liquors — Continued. 
 been inspected, marked and branded, by a U. S. custom ganger, 
 and a stamp affixed to each package, indicating the date and 
 particulars of such importations (T. D. 3962, 4086, 4087, 4281, 4920, 
 5029, 6055, 9099). 
 
 *Litographic prints pasted upon paper frames, the frames chief 
 value, held to be lithographs (G. A. 2912 citing opinion of Circuit 
 Court of Appeals, 2d Circuit). 
 
452 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 539 Litmus, prepared or not prepared free. 
 
 59 Lizards, prepared (T. D. 6265) 25^ 
 
 540 Loadstones free. 
 
 615 Lobsters in vinegar (T. D. 7080, G. A. 146) free. 
 
 615 ** as shell fish, canned or otherwise free. 
 
 177 Locks, brass, iron, or other metal (T. D. 9978) 35^ 
 
 " for guns, see ** Guns." 
 Locomotives, or parts of, see " Iron or Steel." 
 Logs and round tim'r, see "Woods," sub-title "Timber." 
 
 470 Logwood, as dyewood free. 
 
 " extracts and decoctions of, see "Extracts." 
 
 59 >^ London purple i2}4.% 
 
 Looking glass plates, see "Glass" and "Mirrors." 
 
 " " frames, see " Frames." 
 
 Loops, iron or steel, see " Iron or Steel." 
 
 98 Lorgnettes, and frames for 40^ 
 
 Lottery matter prohibited, see Sec. 10, Act Aug. 28, 1894. 
 Lotions, medicinal, see "Preparations." 
 
 59 Lozenges, medicinal (T. D. 7410) 25^ 
 
 Lumber, see "Lumber" under title "Woods." 
 
 60 Lunar caustic 25^ 
 
 207 Lupini, as vegetables (G. A. 502). 10^ 
 
 470 Lupulinum or hop waste, crude (T. D. 3168, G. A, 2102). free. 
 
 102 Lustres, glass 35^ 
 
 326>^Lutes 25^ 
 
 470 Lycopodium, crude drug (G. A. 523) free. 
 
 389 Lye of wood ashes free. 
 
 ivi: 
 
 192 Maccaroni, vermicelli, and all similar preparations (T. 
 
 D. 8819, 9388) 20^ 
 
 630 Mace free. 
 
 235 " ground per lb. 2>^ 
 
 568 " oil of (T. D. 8651, G. A. 843) free. 
 
 60 " oil, imitation (T. D. 2848) 25^ 
 
 Machine, blanketing, see belting and felts under title 
 " Woolens." 
 
 177 Machines, sewing, if metal chief value 35^ 
 
 181 " " if wood chief value 25^ 
 
 " threshing, see "Agricultural Implements." 
 
 Machinery, models of, see "Models." 
 
 " imported for repair, see Sec. 13, Act Aug, 28, 
 
 1894. 
 
 177 " . of steel or iron (T. D. 8464; G. A. 2227) 35^ 
 
 Mackerel, see "Fish." 
 
 541 Madder and Mungeet, or Indian madder, ground or pre- 
 
 pared, and all extracts of (T. D. 5218) free. 
 
EXISTING I.AWS AND DECISIONS. 453 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Madder — Continued. 
 
 48 " prepared for paint (T. D. 4833) 25^ 
 
 470 " root, crude free. 
 
 Madras muslins (G. A. 1472, 2934) as cotton cloth. 
 Magazines, see "Periodicals." 
 
 loi Magic lanterns, slides 25^ 
 
 *' " " specially imported for school, &c., 
 
 (T. D. 10619) see ** Societies." 
 
 177 " '* metal chief value (T. D. 7820) 35^ 
 
 102 " " glass chief value 35^ 
 
 321 " " if toys (T. D. 2569, 6781; G. A. 354, 705, 
 
 915) 25^ 
 
 60 Magnesia, acetate of 25^ 
 
 24 " calcined per tb. 7^ 
 
 24 *' calcined, Henry's (G. A. 2030, but see T..D. 
 
 7574) per lb. 7f 
 
 24 " carbonate of, medicinal per lb. 3^ 
 
 543 " " of, native mineral free. 
 
 60 " citrate (T. D. 5949, 6291) 25^ 
 
 24 " sulphate of, or Epsom salts (see paragraph 
 
 542) per lb. \<f' 
 
 543 Magnesite, or native mineral carbonate of magnesia free. 
 
 " calcined (T. D. 9375) as cement. 
 
 544 Magnesium free. 
 
 60 " chloride of (T. D. 8092, 8138; G. A. 2051) 25^ 
 
 177 " ribbon (G. A. 2663) 35^ 
 
 io9^Magnetic sand (T. D. 7126) as iron ore per ton 40)^ 
 
 545 Magnets, toy or other (T. D. 5293) free. 
 
 684 Mahogany, in the log, rough or hewn (G. A. 2206) free. 
 
 " other forms, see specific article under 
 
 "Woods." 
 Mail, importations by, see Act of March 3, 1879 {supra). 
 
 177 Mails, weaving, iron or steel 35^ 
 
 Maize, see " Corn." 
 
 Malacca Joints, see "India malacca joints." 
 105 Malachite, manufactures of, as marble (G. A. 2545), but 
 
 see par. 86 45^ 
 
 135 Malleable iron castings, not specially provided for (T. 
 
 D. 6774) per lb. ^-^f 
 
 181 Mallets, wood 25^ 
 
 191 Malt, barley 40^ 
 
 246 " extract, including all preparations bearing the 
 name and commercially known as such, fluid, 
 
 in casks (G. A. 2440) per gall, i^f 
 
 in bottles or jugs (G. A. 2076) per gall. 3o<* 
 
 solid or condensed 30^ 
 
 489 Mamoncillas or Spanish limes (T. D. 8595) free. 
 
 326>^Mandolins 25^ 
 
 §3 Mangan metal (T. D. 8746) 10^ 
 
454 U. S. IMPORT DUTIES UNDER 
 
 Paragraph • Rate of 
 
 lyaw, 1894. Duty. 
 
 546 Manganese, oxide and ore of* (T. D. 41 14, 6302, 7273, 
 
 8429) free. 
 
 546 ♦♦ " ground (T. D. 2915) free. 
 
 110 " iron (T. D. 1991) per ton $4 
 
 Manganiferous iron ore, see "Ore of Iron." 
 
 611 Mangel-wurzel seed free. 
 
 489 Mangoes free. 
 
 353 Manikins, of papier mache (T. D. 3831, 10184) 30^ 
 
 497 Manilla free. 
 
 " cordage, see "Cordage." 
 
 " manufactures of, see Hemp, manufactures of. 
 
 " for vessels, see "Vessels." 
 
 547 Manna free. 
 
 Mantel covers, according to material of chief value (G. 
 
 . A. 2943). 
 
 108 Mantels, slate 205^ 
 
 105 " marble 45^ 
 
 181 " wood 25^ 
 
 Mantillas, see "Clothing." 
 
 Manufactures, all articles manufactured in whole or in 
 part, not enumerated or provided for,f see Sections 
 3 and 4, Act of Aug. 28, 1894. 
 Manufactures of the United States exported and re- 
 turned, see "United States products returned." 
 Manures, see "Fertilizers." 
 
 548 Manuscripts (T. D. 1654, 3497, 3515, G. A. 1397) free. 
 
 §3 Maple syrup (T. D. 10425, G. A. 828) 20^ 
 
 " sugar, as sugar (T. D. 9058, G. A. 828). 
 
 311 Maps (G. A. 2285) 25% 
 
 410 " printed more than 20 years at the date of importa- 
 tion (T. D. 13164) .free. 
 
 " specially imported for schools or societies, see 
 
 " Societies." 
 " specially imported for use of United States, see 
 "United States." 
 
 *Manganese ore must contain 50^ or over of manganese in pro- 
 portion to the entire quantity and not over 10^ of iron to be 
 entitled to free entry (T. D. 4114, 9954). 
 
 fManufactures of the various materials have been placed under 
 the titles of the materials of which composed, for the reason that 
 different rates of duty are imposed on different articles manufac- 
 tured of the same material. (See Sections 3 and 4, Act of Aug. 
 28, 1894.) 
 
 Where the several parts of a manufactured article are readily 
 separable for classification and assessment of duty, and are sep- 
 arately valued in the invoice, each will be charged according to 
 its characteristics. — (Reg. of 1892, and T. D. 3319, 3855, 4270, 5656, 
 6122, 8213, 8464, 8973, 9835, 10066; G. A. 368, 591, 693, 711, 812, 1180, 
 T. D. 13004, 13938, 14265; G. A. 1932, 2388, 2477, 2484, 2487, 2524,. 
 2795.) 
 
EXISTING I.AWS AND DECISIONS. 455 
 
 Paragraph Rate oi 
 
 I,aw, 1894. Duty. 
 
 103 Marble, of all kinds, in block, rough or squared only 
 
 (T. D. 278, 3586, 4495, 5279, G. A. 
 1907) per cubic ft. 50)^ 
 
 104 " sawed, dressed, or otherwise (T. D. 
 
 13935)- • • per cubic ft. 85^' 
 
 105 " manufactures of, not specially provided for* (T. 
 
 D. 8796, G. A. 1002, 1057, 1753) 45^ 
 
 ' * casts and statuary, specially imported for schools 
 and societies, see "Societies." 
 
 104 " mosaic cubes (G. A. 2054) per cubic ft. 85^ 
 
 105 " mosaic pictures (T. D. 1448) 45^ 
 
 104 " paving tiles (T. D. 4495, G. A. 2054, 
 
 2074) per cubic ft. 85^ 
 
 104 " slabs, but in measurement no slab shall be com- 
 
 puted at less than one inch in thickness (G. 
 
 A. 2335) per cubic ft. 85;^ 
 
 " statuary, see "Art." 
 
 105 " mosaic table tops (T. D. 3016, 9617) 45^ 
 
 321 Marbles, of whatever material composed (T. D. 3264, 
 
 3821, G. A. 851) 25^ 
 
 98 Marine glasses (G. A. 2978) 40^ 
 
 218 Marmalade, as sweetmeats (T. D. 1762) 30^ 
 
 549 Marrow, crude free. 
 
 61 " perfumed, as hair oil 40^ 
 
 550 Marsh mallows free. 
 
 550 " " powdered (T. D. 3225) free. 
 
 355 Masks, paper or pulp 25^ 
 
 302 " silk, for adults 45^ 
 
 177 " wire (T. D. 6626) 35^ 
 
 355 " wool and paper, paper chief value (G. A. 2080). . 25^ 
 
 321 " if toys, of any material other than paper or 
 
 pulp 25^ 
 
 Mastic gum, see "Drugs." 
 
 Match blocks, see blocks under title "Woods." 
 " boxes, according to material of chief value. 
 
 181 " splints, wood (T. D. 2708) 25^ 
 
 326 Matches, f friction or lucifer, of all descriptions (T. D. 
 
 5900, 6081) 20^ 
 
 326 " candle and lighting tapes, as matches (G. A. 
 
 2178, 2187) 20^ 
 
 Matelasse cloth, according to material of chief value. 
 §3 Mate or Brazilian tea (T. D. 3909) 20^ 
 
 * Articles of rhodonite, jasper, jade, porphyry, nephrite and 
 aventurine quartz, not classified as manufactures of marble, but 
 see par. 86 (G. A. 17 17). 
 
 fMatches cannot be stored in warehouse (T. D. 6283), except 
 Swedish matches in zinc lined boxes (T. D. 7439). 
 
456 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Mathematical instruments, specially imported for 
 
 schools or societies, see "Societies." 
 Mathematical instruments dutiable according to the 
 
 material ot chief value. 
 Matico leaf, see "Drugs." 
 
 §3 Matting, bass (G. A. 1510) 20^ 
 
 356 " of cocoa fiber or rattan 20^ 
 
 356 " cocoa, with slight mixture of wool (T. D. 1050).. 20^ 
 
 485 " round or split straw, including what is com- 
 
 monly known as Chinese matting (G. A. 
 
 1443) ' free. 
 
 269 " jute (T. D. 7237, 8143) 20^ 
 
 352 " for covering tea chests, grass (T. D. 3635) 25^ 
 
 Mats for floors, see ,< Carpets." 
 
 352 " table, grass in natural state (G. A. 708, 1705) 25^ 
 
 277 " " " fiber (G. A. 1054) 35^ 
 
 311 " " paper, printed 25^ 
 
 353 " " India rubber, hard rubber 30^ 
 
 " " leather and wool, wool chief value, as manf. 
 
 of wool, see "Woolens." 
 558 Mattresses or beds, moss, seaweeds, and all other vege- 
 table substances used for free. 
 
 332^ ** " " curled hair for 10^ 
 
 264 " cotton chief value (T. D. 4797) 35^ 
 
 " wire for, see "Wire." 
 
 190 Meal, corn 20^ 
 
 §3 " cotton seed (T. D. 11004; G. A. 2977) 20^ 
 
 §3 " locust bean (G. A. 1583) 20^ 
 
 §3 " linseed 20^ 
 
 190 " oat (T. D. 8509) 15^ 
 
 193 " rice per lb. X^ 
 
 Measuring tapes, see "Tapes." 
 
 225 Meat, extract 15^ 
 
 225^Meat, turtle, dried or canned (G. A. 743, 2364) 20^ 
 
 615 " shell fish, canned or otherwise free. 
 
 225^Meats of all kinds, prepared or preserved, not specially 
 
 provided for (T. D. 8533, 7244, G. A. 2430) 20^ 
 
 §3 " in carcasses, except beef, pork, mutton or poul- 
 try (G. A. 1916, T. D. 13409) io<fo 
 
 551 Medals, of gold, silver or copper, and other metallic 
 articles manufactured as trophies or prizes, 
 and actually received or bestowed and ac- 
 cepted as honorary distinctions (T. D. 6566, 
 
 9987; G. A. 2913) free. 
 
 " other, as jewelry or manufactures of metal. 
 177 " religious emblems, of gold (G. A. 192, 429, 1611, 
 
 1758). 35^ 
 
 426 " old (T. D. 11135) free. 
 
EXISTING IvAWS AND DECISIONS. 457 
 
 Medicinal preparations, see *" Preparations." 
 363 " purposes, acids for, not specially provided for. free. 
 
 " barks, flowers, leaves, plants, roots and 
 seeds, see "Drugs." 
 
 553 Meerschaum, crude or unmanufactured free. 
 
 553 " cleaned, waxed and polished (T. D. 3850). .free. 
 
 §3 " in "massa blocks " (G. A. 624) 20^ 
 
 359 " pipes 50^ 
 
 Melada and concentrated melada, see "Sugars." 
 
 326>^Melodeons, or parts of 25% 
 
 489 Melons (G. A. mo) free. 
 
 206 >^ " seed (T. D. 5897) 10^ 
 
 59 Menthol or Japanese peppermint camphor (T. D. 4963). . 25^ 
 
 170 >^Mercury or quicksilver per lb. 7^ 
 
 59 " preparations of 25^ 
 
 Merino, see "Wool." 
 
 Mescal (T. D. 2448), see "Liquors." 
 
 444 Metallic arsenic, cobalt (T. D. 2945, 3168) free. 
 
 " mineral substances, crude, see specific article 
 (G. A. 2071) and par. 556. 
 
 160 Metallics or flitters 40^ 
 
 Metal threads, see "Bullions." 
 
 Metals: 
 alloys, see "Alloys." 
 
 177 composition metal in sheets (T. D. 6709) 355^ 
 
 452 composition metal; of which copper is a component 
 material of chief value, not specially provided for 
 (T. D. 8431; G. A. 2995) free. 
 
 161 sheathing or yellow metal, of which copper is compo- 
 
 nent material of chief value, and not composed 
 
 wholly or in part of iron ungalvanized* 20^ 
 
 159 old sheathing or yellow metal, fit only for remanu- 
 facture, (see Section 2766, Revised Statutes (supra) 
 
 and title "Vessels," (T. D. 10988) 10^ 
 
 threads of, see " Bullions." 
 type metal, see "Type Metal." 
 
 metals, unwrought, not specially provided for (T. D. 
 3604, 6200, 8746, 9324; G. A. 2071) see specific metal, 
 metals, such as iron, steel, &c., see respective titles. 
 326>^Metalophones, with complete diatonic scale (T. D. 3399, 
 
 10382) 25^ 
 
 " if other than above, as toys. 
 3263^ Metronomes 25^ 
 
 *Sheathing metal imported by foreign vessels and intended to 
 be used in sheathing the bottom of said vessels, although no por- 
 tion of which is intended to be landed or used for any other pur- 
 pose, held to be liable to duty (T. D. 534, 8113). 
 
 IX 
 
458 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 i67^Mica 20^ 
 
 167^ " ruby (G. A. 909) 20^ 
 
 167 |4f " in slabs (T. D. 2676, 10475) 20^ 
 
 1671^ " ground (T. D. 6559) 20^ 
 
 98 Microscopes and frames for (G. A. 2894) 40^ 
 
 " slides for, only cut into sizes, not as manu- 
 
 factures of glass but as glass (G. 
 A. 346, 596, 982.) 
 §3 " *' of pathological specimens, glass not 
 
 chief value (G. A. 1394) 20^ 
 
 Microscopic specimens, see "Specimens." 
 
 554 Milk, fresh free. 
 
 §3 " food (T. D. 6926) 20^ 
 
 196 " preserved or condensed, including weight of pack- 
 ages (inside packages G. A. 627) per lb. 2*^ 
 
 513 " of India rubber free. 
 
 196 ' ' sugar of per lb. 5^ 
 
 §3 Mill feed (T. D. 4235) 20^ 
 
 126 " irons and cranks, wrought iron per lb. i ^^'P 
 
 611 Millet seed, as grass seed free. 
 
 §3 " " prepared for food (G. A. 2085) 20^ 
 
 Millinery ornaments, see "Feathers," "Birds" and 
 
 "Artificial." 
 Mill stones, see " Burr Stones." 
 
 225^Mince meat (T. D. 8533) '. 20^ 
 
 556 Minerals, crude, or not advanced in value or condition 
 by refining or grinding, or by other process of manu- 
 facture, not specially provided for (T. D. 8816; G. A. 
 
 1982, 2142, 2343, 2785) free. 
 
 Mineral substances, metallic, in a crude state, not speci- 
 ally provided for (T. D. 5972, G. A. 1732), see 
 "specific article and par. 556." 
 substances, articles of, see "Earthenware." 
 
 grease (G. A. 235, 1836) _. . 25^ 
 
 orange per lb. i^^ 
 
 paints, see "Paints." 
 specimens, see "Specimens." 
 
 wax (T. D. 6258) free. 
 
 waters, all not artificial, and mineral salts of 
 the same, obtained by evaporation, when ac- 
 companied by duly authenticated certificate, 
 showing that they are in no way artificially 
 prepared, and are the product of a designated 
 mineral spring* free. 
 
 ♦Natural mineral water artificially charged with gas, to com- 
 
 60 
 51 
 
 668 
 
 555 
 
EXISTING LAWS AND DECISIONS. 459 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Mineral Water- Continued. 
 249 " waters, all imitations of natural mineral waters, 
 
 and all artificial mineral waters (T. D. 5790). . . 20^ 
 Mineralogy, specimens of, see "Specimens." ~ 
 
 217 Mirabellen (T. D. 2670), as plums per lb. i>^<^ 
 
 443 Mirbane, oil of, or nitro benzole (T. D. 6045, G. A. 1441, 
 
 2032) free. 
 
 102 Mirrors, not exceeding in size 144 square inches, with or 
 without frames or cases (G. A. 569, 948, 2008, 
 
 2318, 2321) 35^ 
 
 " other, see "Glass." 
 Mitts, see "Gloves." 
 
 Mixed materials, see notes to Sec. 4, Act of Aug. 28, 1894. 
 Mixtures, medicinal, see "Preparations." 
 Models for schools (T. D. 612), as philosophical apparatus, 
 see "Societies." 
 557 " of inventions and of otUer improvements in the 
 
 arts, including patterns for machinery, but no 
 article shall be deemed a model or pattern 
 
 which can be fitted for use otherwise free, 
 
 " other, dutiable according to the material of chief 
 value (T. D. 253, 1767; G. A. 1076, 1145, 1165, 
 1263, 2227). 
 Mohair cloth for buttons, see "Button forms." 
 
 " goods, see "Woolens." 
 Molasses, see title " Sugars and Molasses." 
 Molds, hammer and gun, see "Iron or Steel." 
 
 " for buttons, according to material of chief value. 
 Moleskins, cotton, see "Plushes." 
 Monumental stones, see "Stones." 
 Monstrance, as regalia (T. D. 3745), see "Societies." 
 Monuments, imported by societies, see "Art." 
 
 105 " marble 45^ 
 
 106 " stone 30^ 
 
 pensate for loss of same in bottling, admitted free of duty (T. D. 
 5115)- 
 
 Apollinaris (T. D. 7638); Hunyadi Janos (T. D. 7023); Roncegno 
 (T. D. 7417); Sprudel (G. A. 2062) are natural mineral waters. 
 
 Stone jugs containing mineral water are not dutiable as bottles 
 (G, A. 356). 
 
 Certficate as to Mineral Waters should embrace oath or decla- 
 ration of owner or manager of the spring (T. D. 15503). 
 
460 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 206 Moon seed, as poppy seed (T. D. 3451, 7828), (see note 
 
 to seed, poppy) 56 lbs. to bushel.. per bush, lof 
 
 29 " " oil, as poppy oil, 7>^ lbs. to gal per gal. 20^ 
 
 Moquettes, woolen, for cushion coverings (G. A. 628), 
 
 see "Wool, manfs. of." 
 
 341 Morocco skins, tanned but unfinished (T. D. 3671, 7862; 
 
 G. A. 592) \oio 
 
 341 " " finished 20^ 
 
 25 Morphia or morphine, and all salts of per oz. 50^ 
 
 86 Mortars, eathenware, not decorated 30^ 
 
 83 " common stoneware 20^ 
 
 105 " marble 45^ 
 
 134 " cast iron per lb. ^-^f 
 
 144 " if enameled 35^ 
 
 136 " coated, glazed or tinned per lb. 2f 
 
 104 Mosaic cubes, marble (G. A. 2054). per cubic foot %^f 
 
 105 " pictures, marble (T. D. 1448) 45^ 
 
 loi " cubes, fusible enamel (G. A. 2537) 25^ 
 
 Mosaics, earthenware, as tiles (T. D. 13907). 
 
 177 " metal and glass (G. A. 685), if not tiles 35^ 
 
 108 " Florentine, of slate, if not tiles (T. D. 547,2 624, 
 
 10620) 20^ 
 
 102 " glass (T. D. 4909, G. A. 1370, 2054), but see 
 
 "Tiles" 35f. 
 
 " porcelain, if not tiles, see "Porcelain," 
 
 336 " set as jewelry 35^ 
 
 if tiles, see "Tiles" (T. D. 13907). 
 " imitation of precious stones, see "Precious 
 stones." 
 
 276 Mosquito netting, cotton 50^ 
 
 Moss (drugs), see "Drugs." 
 
 §3 " dyed (G. A. 977) 20^ 
 
 558 " crude or unmanufactured, not otherwise specially 
 
 provided for (G. A. 1755) free. 
 
 558 " dried (T. D. 4854) free. 
 
 558 " peat (T. D. 9349) free. 
 
 69 " sea or Iceland 10^ 
 
 Mousseline-de-Lane (T. D. 7331), as woolen dress goods. 
 Mowers, see "Agricultural Implements." 
 Mucilages, medicinal, see "Preparations." 
 
 470 Mucilage, gum arable and water (G. A. 2493) free. 
 
 258 Mufflers, cotton (G. A. 1305) 40^ 
 
 woolen (G. A. 359), see "Clothing," under 
 "Woolens." 
 
 353 Muff's, fur 30^ 
 
 " foot, leather and dressed sheep skins (G. A. 298), 
 as wool manufactures, see "Woolens." 
 301 " silk (G. A. 340) 50^ 
 
EXISTING LAWS AND DECISIONS. 461 
 
 Paragraph Rate of 
 
 Ivaw, 1894. Duty. 
 
 Mugs, according to material of chief value, see "Beer 
 
 mugs." 
 Mules, see "Animals." 
 
 86 Mullers or color stones (T. D. 5048) 30^ 
 
 Mulls, madras (G. A. 1472), as cotton cloth. 
 Mulls, Swiss, see "Cotton mulls." 
 Mundic (T. D. 507), see "Ore." 
 Mungo, woolen, see "Wool." 
 Munjeet, see "Madder." 
 
 386 Murexide, dye free. 
 
 S^Muriate of ammonia, or sal ammoniac 10% 
 
 60 " " barytes 25^ 
 
 601 " " cinchona free. 
 
 60 " " cocaine (T. D. 13826, 13849) 25^ 
 
 595 " " potash free. 
 
 60 " " strontia 25^ 
 
 60 " "tin 25^ 
 
 363 Muriatic acid free. 
 
 207 Mushrooms, dried (T. D. 1408, G. A. 2609) 10^ 
 
 198 " prepared or preserved, in tins, jars, bottles 
 
 or otherwise (G. A. 1634) 30^ 
 
 198 " sauce 30^ 
 
 206^ " spawn (T. D. 6342, 5714) 10% 
 
 326i^Music boxes (G. A. 2903) 25^ 
 
 321 *' " if toys, (G. A. 1446, 1516) 25^ 
 
 181 " stands, wood chief value 25^ 
 
 311 " in sheets or bound (T. D. 3503) 25^ 
 
 " for societies, see "Societies." 
 
 410 " which shall have been printed more than 20 years 
 
 at date of importation free. 
 
 311 " in sheets, in foreign language (T. D. 11118, G. A. 
 
 • 1266, 1400, 1403, 1991) 25^ 
 
 411 " in books or pamphlet form in foreign language (G. 
 
 A. 1400, 1703) free. 
 
 411 " and books, in raised print, used exclusively by the 
 
 blind free. 
 
 311 " paper, with lines only (T. D. 4991) 25^ 
 
 326>^Musical instruments or parts thereof.* except piano forte 
 actions and parts thereof (G. A. 35; T. D. 9325, 3255, 
 
 6355; G. A. 2867) 25^ 
 
 321 if toys, 25^ 
 
 431 strings, catgut or gut cord (G. A. 311, 2828) free 
 
 3261^ strings, catgut, mixed with other material (G. A. 1655, 
 
 2463) 25^ 
 
 326>^ strings, other than gut 2$% 
 
 ■'*In the case of Foot vs. Arthur (cited in T. D. 4859) the court 
 held that the provision for musical instruments must be construed 
 
462 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 559 Musk, crude, in natural pod free. 
 
 559 •' " with portion of pod removed (T. D. 5646). .free. 
 §3 "in the grain, removed from the pod and dried (T. 
 
 D. 8962) 10^ 
 
 61 " prepared as perfumery, non alcoholic 40^ 
 
 142 Muskets and parts thereof (T. D. 9537 ; G. A. 1633) 25^ 
 
 Musket blocks, see blocks under title "Woods." 
 Muslins, cotton, see "Cotton muslin and mulls." 
 
 302 " silk (G. A. 598) '. 45^ 
 
 301 " " embroidered 50^ 
 
 234 Mustard, ground, preserved or prepared in bottles or 
 
 otherwise 25^ 
 
 558 " dross (G. A. 2461) free. 
 
 611 " seed free. 
 
 60 " oil (T. D. 8487, 9859; G. A. 1861) 25^ 
 
 198 " French, or sauce (T. D. 5809, 6280; G. A. 1585.. 30^ 
 224^Mutton, fresh 20^ 
 
 560 Myrobolan free. 
 
 18 " extract of (T. D. 5529) 10^ 
 
 Myrrh gum, see " Drugs." 
 668 Myrtle or bay wax, as vegetable wax (T. D. 7426) free. 
 
 352 Nail cleaners, bone, ivory and metal, if bone chief value 
 
 (G. A. 904) 25^ 
 
 354 " heads, gelatine (G. A. 2380) 35^ 
 
 177 " files (G. A. 2525) 35^ 
 
 " wire rods, iron or steel, see "Wire Rods." 
 
 177 Nails, brass headed (T. D. 6361) 35^ 
 
 146 " bellows (T. D. 7257) 305^ 
 
 86 " china or porcelain heads (T. D. 8066) » 30^ 
 
 177 " copper 35^ 
 
 145 " cut iron or steel 22>^^ 
 
 146 " horse-shoe, wrought iron or steel (G. A. 1622) 30^ 
 
 146 " hob, wrought iron or steel 30^ 
 
 " for construction or repairs of vessels, see "Vessels." 
 
 177 " for ornamenting buttons (T. D. 6397) 35^ 
 
 146 " iron, wrought or steel, not specially provided for 
 
 (T. D. 7257) 30^ 
 
 177 " plated or gilt 355^ 
 
 146 " steel, wrought not specially provided for 30^ 
 
 147 " wire, made of wrought iron or steel 25^ 
 
 177 " other, of any metal, except above (T. D. 6361, 7659, 
 
 8824) 35^ 
 
 to include any implement or structure artificially constructed and 
 ordinarily used for the production of a succession ot musical and 
 harmonious sounds (T. D. 5217). 
 
EXISTING LAWS AND DECISIONS. 463 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Nainsooks, cotton, as cotton cloth (G. A. 1455). 
 
 Nankeen, as cotton cloth. 
 443 Naptha, coal tar product (see proviso to " Petroleum "), .free. 
 
 443 Naphthaline (T. D. 13410, G. A. 1843, 1870) free. 
 
 14 Naphthaline dyes and colors (T. D. 9766) 25^ 
 
 264 Napkins, cotton damask 35^ 
 
 276 *' cotton or linen, embroidered 50^ 
 
 311 ** paper, printed (T. D. 9050, 9561; G. A. 282) 25^ 
 
 277 " linen 35^ 
 
 313 " tissue paper (G. A. April 13, 1895) 20^ 
 
 301 " silk, embroidered 50^ 
 
 443 Napthol salts (T. D. 13410, G. A. 1840, 1851) free. 
 
 35 Narcotine 20^ 
 
 206^ Nasturtium seeds (T. D. 6241) 10^ 
 
 68 Natron wasserglas(T. D. 4710), as silicate of soda, per lb. ^if" 
 Natural history, specimens of, see "Specimens." 
 Neat cattle, and hides of, see Sections 17 and 18, Act of 
 Aug. 28, 1894. 
 
 60 Neat's foot oil 25^ 
 
 Necklaces, see "Jewelry." 
 
 258 Neckties or neckwear, cotton or cotton chief value* 40^ 
 
 275 " linen or linen chief value (no part wool) 50^ 
 
 301 " silk or silk chief value (G. A. 465, 592, 1227, 
 
 2029) 50^ 
 
 wool, worsted or animal hair, see clothing, 
 under "Woolens." 
 
 177 Needle points (G. A. 2890) 35^ 
 
 150 Needles, not specially provided for (T. D. 4703, 9070; 
 
 G. A. 765) 25^ 
 
 150 " crochet (T. D. 9293, 6828) 25^ 
 
 150 " or hooks, for embroidery machines (G. A. 745, 
 
 March 26, 1895) 25^ 
 
 561 " darning free. 
 
 561 " hand-sewing (including sail, harness and up- 
 holsterer's) (G. A. 1804) free. 
 
 177 ** hypodermic (T. D. 9526) 35^ 
 
 150 " Jacquard (G. A. 1648) 25^ 
 
 150 " for knitting or sewing machines (G. A. 2302).. 25^ 
 
 150 " knitting 25^ 
 
 177 " larding (G. A. 1527) 35^ 
 
 177 " lithographic (T. D. 6716) 35^ 
 
 150 " surgical (G. A. 582) 25^ 
 
 150 " tape 25^ 
 
 568 Neroli or orange flower oil (T. D. 9737) free. 
 
 * Neckties in the piece are classified the same as neckties (G. A. 
 
 2596). 
 
4G4 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 276 Netting, flax, jute, cotton or vegetable fiber chief value. . 50^ 
 
 353 " human hair (T. D. 1539) 30^ 
 
 301 " silk 50% 
 
 286 " woolen 50^ 
 
 272 Nets, gill netting, webs, and seines, flax 40^ 
 
 276 " Hamburg $0% 
 
 276 " mosquito, cotton 50^' 
 
 " for head, see "Head Nets." 
 Newspapers, see "Periodicals." 
 
 i67>^Nickel (T. D. 6064) per lb. 6f' 
 
 ^^7/4 " alloy of any kind in which nickel is the compo- 
 nent material of chief value per lb. 6^^ 
 
 i67>^ " in plates, ingots, &c. (T. D. 6064) per lb. 6<^ 
 
 573 " ores and nickel matte free. 
 
 167 >^ " oxide per lb. 6^ 
 
 177 " manufactures, articles, or wares, not specially 
 enumerated or provided for, composed wholly 
 or in part of, whether partly or wholly manu- 
 factured (see notes to Section 4, Act Aug. 28, 
 
 1894) 35fo 
 
 (articles made wholly or partly of nickel if not 
 found in this "Schedule" under their specific 
 names, are classified under this general pro- 
 vision). 
 
 177 Nippers, of any metal , 35^ 
 
 Nipples, for guns, see "Guns." 
 
 622 Niter cake, sulphate of soda free. 
 
 60 Nitrate of barytes (T. D. 6172) 25^ 
 
 60 " " iron 25^ 
 
 50 " " lead perlb. i>^,<^ 
 
 595 " " potash (or saltpetre), crude free. 
 
 56 " " " refined per lb. )4f' 
 
 56 " " " partly refined (T. D. 674) per lb. }4f' 
 
 60 " " silver 25^ 
 
 621 " " soda, or cubic nitrate (T. D. 9457) free. 
 
 60 " " strontia (T. D. 6172) 25% 
 
 60 " " tin 25^ 
 
 60 " " zinc 25^ 
 
 363 Nitric acid free. 
 
 60 Nitrite of soda (G. A. 733) 25^ 
 
 443 Nitro-benzole, or oil of mirbane (T. D. 6045, G. A. 1441, 
 
 2032) free. 
 
 363 Nitro-picric acid (T. D. 9827) free. 
 
 17 Nitrous ether, spirits of per lb. 25^* 
 
 362 Noils, china grass (T. D. 6873, G. A. 1728). . .\ 105^ 
 
 " hair, see "Wool." 
 
 617 " silk free. 
 
 " wool, see "Wool." 
 
EXISTING IvAWS AND DECISIONS. 465 
 
 Paragrraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Non-enumerated articles, see Sees. 3 and 4, Act of Aug. 
 
 28, 1894. 
 Noyeau, see "Liquors." 
 Nursery stock, see "Plants." 
 Nut-galls (drugs), see "Drugs" 
 
 18 " extract of (T. D. 5529) 10^ 
 
 631 Nutmegs free. 
 
 60 " oil of (T. D. 6253, 8651, G. A. 1854) 25^ 
 
 568 Nut oil, not specially provided for (G. A. 2360) free. 
 
 224 Nuts, all kinds (edible), shelled or unshelled, not spe- 
 cially provided for (T. D. 1958) 20^ 
 
 " not edible (drugs), see "Drugs." 
 221 " almonds (including bitter, T. D. 6953, 9196), not 
 
 shelled per lb. 3<* 
 
 221 " " clear, shelled (including bitter, T. D. 
 
 6953) per lb. 5<* 
 
 491 " Brazil free. 
 
 224 ' ' chestnuts 20^ 
 
 224 , " cocoanuts, in the shell 20^ 
 
 491 " cream free. 
 
 222 " filberts, or hazel, all kinds, not shelled (G. A. 
 
 175) per lb. 2*^' 
 
 222 " " shelled per lb. 4^ 
 
 386 " used in dyeing or tanning, in a crude state, not 
 
 specially provided for free, 
 
 491 " palm (G. A. 1793) free. 
 
 491 " " kernels free. 
 
 223 " peanuts, or ground beans (T. D. 3240) 20^ 
 
 222 " walnuts, of all kinds, not shelled (T. D. 6512). per lb. if 
 
 222 " " " " shelled per lb. 4^ 
 
 222 " " in brine, not shelled (T. D. 6290). .per lb. if 
 
 148 " wrought iron or steel (see Bolts) (G. A. 2220) 25^ 
 
 564 Nux vomica * free. 
 
 o 
 
 386 Oak bark for tanning, crude free. 
 
 16^ " " otherwise than crude \o% 
 
 565 Oakum (T. D. 9381) free. 
 
 Oar blocks, see Blocks, under title " Woods." 
 
 181 Oars, finished 255^ 
 
 190 Oatmeal (T. D. 8509) 15^ 
 
 190 Oats (T. D. 6156) 20^ 
 
 190 " coarsely ground or groats, (T. D. 8509), as oatmeal. 15^ 
 
 190 " ground for provender (T. D. 585) 205^ 
 
 §3 " " and mixed with other grain (T. D. 2841) 20^ 
 
 190 " for seed, (T. D. 2227), as oats 20^ 
 
 Obscene articles, see Section 10, Act of Aug. 28, 1894. 
 Ocher and ochery earths, see " Paints." 
 
466 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 567 Oil cake free. 
 
 567 " " crushed (T. D. 6445) free. 
 
 499 " " fish (T. D. 6386) free. 
 
 273 Oil cloth for floors, stamped, painted, or printed, includ- 
 ing linoleum, corticene, cork carpets, figured or plain, 
 and all other oil cloth (except silk oil cloth), and water- 
 proof cloth, not specially provided for (T. D. 4192.) 
 
 valued at 25^, or less, per sq. yd 25^ 
 
 valued above 25^ per sq. yd 40^ 
 
 Oil cloth foundations or floor cloth canvas, according to 
 material. 
 
 302 '• ** silk ....45^ 
 
 206 . Oil seeds, not specially provided for. 20 cts. per bus. of 56 lbs. 
 
 508 " stones or hones (T. D. 8786) free. 
 
 Oils:— 
 60 all preparations known as essential oils, expressed 
 oils, distilled oils, and rendered oils, and all combi- 
 nations of, not specially provided for (T. D. 9803). . . 25^ 
 60 absinthe, (wormwood) 25% 
 
 568 almond (T. D. 6545) free. 
 
 60 allspice 25^ 
 
 568 ambe r free. 
 
 568 ambergris, crude and rectified free. 
 
 60 angelica (T. D. 8992) 25^ 
 
 568 aniline (T. D. 5538, 9487; G. A. 2789) free. 
 
 60 animal 25^ 
 
 568 anise, or anise-seed free. 
 
 568 anthoss or rosemary free. 
 
 60 antique 25^ 
 
 568 aspic or spike lavender free.' 
 
 60 bay leaves or bay rum essence (T. D. 2644) 25^ 
 
 568 bene or sesame free. 
 
 443 benzine (see Petroleum) free. 
 
 443 benzole (see Petroleum) free. 
 
 568 bergamot (T. D. 5594) (see note to oil, lemon) free. 
 
 60 birch tar (T. D. 9634, G. A. 1 105, 1364) 25^ 
 
 60 cade (T. D. 6882) 25^ 
 
 568 cajeput free. 
 
 60 camphor (T. D. 9264; G. A. 2815) 25^ 
 
 568 caraway free. 
 
 568 cassia (T. D. 4039, 9241, G. A. 1414) free. 
 
 27 castor per gall. 35^ 
 
 568 cedrat free. 
 
 60 cenne 25^ 
 
 568 chamomile free. 
 
 568 cinnamon (T. D. 4039) free. 
 
 568 citron, as oil of cedrat (T. D. 8962) free. 
 
 568 citronella or lemon grass (T. D. 770) free. 
 
EXISTING I.AWS AND DECISIONS. 467 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Oils— Continued. 
 
 568 civet free. 
 
 60 cloves 25^ 
 
 568 coal, crude or refin*ed (see note to petroleum) free. 
 
 coal-tar, products of, see "Coal tar." 
 
 568 cocoa nut (G. A. 2360) free. 
 
 499 cod (G. A. 2832) free. 
 
 28 cod liver (T. D. 7141, 7310) 20^ 
 
 568 " " of American fisheries free. 
 
 59 " " if proprietary (G. A. 268, 2861) 25^ 
 
 17 cognac, or oenantic ether, (but see par. 60) per lb. |i.oo 
 
 31 colza or rape seed oil (T. D. 2604) per gall. \of 
 
 568 cotton seed free. 
 
 568 croton free. 
 
 60 cubebs 25^ 
 
 60 cummin 25^ 
 
 443 dead or phenyle acid (T. D. 5825. G. A. 2261) free. 
 
 60 distilled, not specially provided for (G. A. 2899; T. D. 
 
 15555) 25^ 
 
 568 enfleuraged grease free. 
 
 60 essential or expressed, not specially provided for 25^ 
 
 60 eucalyptus (T. D. 8651) 25^ 
 
 568 fennel free. 
 
 568 fish oil of American fisheries free. 
 
 34 " " not specially provided, foreign fisheries (G. A. 
 
 609, 748, 1150, 2808) 25^ 
 
 29 flaxseed, or linseed, raw, boiled, or oxadized, 7>^ lbs. 
 
 to gall. (T. D. 3473, 9803) per gall. 20^ 
 
 17 fruit, or fruit ethers, or fruit essences (T. D. 1129, 8881, 
 
 9205; G. A. 1939, 2332) per lb. $2.00 
 
 30 fusel or amylic alcohol (G. A. 2065) 10^ 
 
 60 geranium (T. D. 8651, 8992) 25^ 
 
 60 ginger grass (G. A. 2491) 25^ 
 
 499 grease, and oils, including cod oil, such as are com- 
 monly used in soap making or in wire drawing, or 
 
 for stuffing or dressing leather, and which are fit 
 only for such uses, not specially provided for (G. A. 
 
 595, 1776, 2808) free. 
 
 568 ground bean or pea nut (T. D. 6878) free. 
 
 61 hair 40^ 
 
 59 harlaem (T. D. 5888) 25^ 
 
 31 hempseed per gall. \of 
 
 568 herring, of American fisheries free. 
 
 34 " " foreign " 25^ 
 
 illuminating, of coal tar, see "Petroleum." 
 
 568 jasmine or jasimine (T. D. 8834, G. A. 1414) free. 
 
 568 juglandium free. 
 
 568 juniper (T. D. 9944) free. 
 
468 • U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Oils. — Continued, 
 kerosene, see "Petroleum." 
 
 60 laurel 25^ 
 
 568 lavender (T. D. 8671) free. 
 
 568 ** spike or aspic free. 
 
 568 lemon grass, or citronella (T. D. 770) free. 
 
 568 lemon* (G. A. 999, T. D. 14203) free. 
 
 568 limes (T. D. 6274) free. 
 
 29 linseed or flaxseed, ^yi lbs. to gall, raw, boiled or oxi- 
 dized (T. D. 3473, 9803) per gall. 20*2' 
 
 568 mace (T. D. 8651, G. A. 843) free. 
 
 60 " imitation (T. D. 2848) 25^ 
 
 59 medicinal proprietary 25^ 
 
 443 mirbane, or nitro.benzole (T. D. 6045, G. A. 1441, 2032)free. 
 
 29 moon seed, as poppy, 7>^ pounds to gallon (T. D. 
 
 7828) per gall. 2o,<^ 
 
 60 mustard (T. D. 8487, 9859 ; G. A. 1861) 25^ 
 
 . 60 neatsfoot 25^ 
 
 568 neroli or orange flower (T. D. 9737) free. 
 
 568 nut or oil of nuts, not specially provided for (G. A. 
 
 2360) free. 
 
 60 of nutmegs (T. D. 6253, 8651 ; G. A. 1854) 25^ 
 
 32 olive, fit for salad purposes per gall. 35^' 
 
 568 " for manufacturing or mechanical purposes, unfit 
 
 for eating and not otherwise provided for (G. 
 
 A. 565, 1817) free. 
 
 568 " residuum (T. D. 6675) free. 
 
 568 orange* (T. D. 9241) free. 
 
 568 '' flower or neroli (T. D. 9737) free. 
 
 568 origanum, red or white free. 
 
 568 ottar of roses (T. D. 9241 ; G. A. 1829) free. 
 
 568 palm free. 
 
 60 patchouly (T. D. 8651) 25^ 
 
 568 pea-nut (T. D. 6878) free. 
 
 33 peppermint (T. D. 8615) 25^ 
 
 petroleum, see "Petroleum." 
 
 568 pettigrain (T. D. 9737) free. 
 
 60 pimento (allspice) 25^ 
 
 29 poppy seed, raw, boiled, or oxidized, 'jYz lbs. to gall. 
 
 (T. D. 3173, 9803) per gall. 2o<^ 
 
 31 rape seed, lY^ pounds to gallon (T. D. 9323; G. A. 
 
 2490) per gall. 10^ 
 
 60 rendered, not specially provided for 25^ 
 
 568 rosemary or anthoss free. 
 
 568 of roses, if ottar of roses (T. D. 9241 ; G. A. 1829) free. 
 
 ♦Haensel's patented essential oils of bergamot, orange and 
 lemon, free (T. D. 5594). 
 
EXISTING LAWS AND DECISIONS. 469 
 
 Paragraph Rate of 
 
 I,aw, 1894, Duty. 
 
 Oils. — Continued. 
 
 60 rose so-called (G. A. 199) 25^ 
 
 60 sassafras 25^ 
 
 60 savin, sage and santal wood (T. D. 9335) 25^ 
 
 568 seal , of American fisheries free . 
 
 34 " ** foreign fisheries 25^ 
 
 568 sesame or sesamum seed or JDean free. 
 
 26 soluble, or alizarine, assistant (G. A. 1320) 30^ 
 
 568 spermaceti, of American fisheries free. 
 
 34 " " foreign fisheries (G. A. 609. 748) 25^ 
 
 568 spike lavender or aspic free. 
 
 568 thyme free. 
 
 26 Turkey red ' 30^ 
 
 660 turpentine (T. D. 8671) free. 
 
 568 valerian free. 
 
 60 vanilla bean 25^ 
 
 60 vegetable, not otherwise provided for (T. D. 5914) 25^ 
 
 vitriol or sulphuric acid, see " Sulphuric Acid." 
 
 568 whale, of American fisheries free. 
 
 34 " ** foreign fisheries 25^ 
 
 60 wintergreen (T. D. 9859, G. A. 999) 25^ 
 
 60 wormwood (absinthe) 25^ 
 
 Ointments, medicinal, see "Preparations." 
 Old metals, see the respective metal. 
 Olebanum gum, see " Drugs." 
 Oleographs, (G. A. 602) see, ** Lithographs." 
 194 Oleomargarine (T. D. 7745) 4^ per lb. and Int. Rev. Tax 
 15^ per lb., see Act Aug. 2, 1886 {supra). 
 Oleo-resins, medicinal see "Preparations." 
 Olive oil, see "Oils." 
 
 §3 " nuts, ground (G. A. 558) 20^ 
 
 ^53 " seed kernels (T. D. 8524) (see paragraph 558) 20^ 
 
 215 Olives, green or prepared 20^ 
 
 215 " Stuff"ed (T. D. 1611) 20^ 
 
 202 Onions • per bush. 2o<* 
 
 198 " in brine (G. A. 1080. 2801) 30^' 
 
 2o6]4. " seed (T. D. 6635) 10^ 
 
 556 Onyx, quartz formation, crude (T. D. 4842) free. 
 
 105 " man'f's of, not specially provided for (G. A. 1753). 45^ 
 " Mexican, as marble (G. A. 1907, April. 4, 1895). 
 
 90 Opal or porcelain glassware (G. A. 2390) 40^ 
 
 Opals, see " Precious Stones." 
 
 98 Opera glasses and frames for (G. A. 695) 40^ 
 
 336 " " miniature, as charms (T. D. 9073) 35^ 
 
 569 Opium, crude or unman'f'd, and not adulterated, con- 
 taining 9^ and over of morphia (T. D. 7648, 
 9754, 9818) free. 
 
470 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Opium — Continued. 
 
 36 " containing less than 9^ of morphia (T. D. 7648, 
 
 9413, 9818, 12613) per lb. |6 
 
 35 '* aqueous extract of, for medicinal uses, and tinc- 
 
 ture of, as laudanum, and all other liquid pre- 
 parations of opium, not specially provided for, 20^ 
 
 36 ** prepared for smoking per lb. $6 
 
 36 But opium prepared for smoking, and other 
 
 preparations of opium deposited in bonded 
 warehouse, shall not be removed therefrom 
 without payment of duties, and such duties 
 shall not be refunded, (T. D. 776)* 
 
 98 Optical instruments and frames for (G. A. 2894, 2978) 40^ 
 
 240 Orange bitters (T. D. 9113) per proof gall. |i. 80 
 
 568 ** flowers, oil of (T. D. 9737) free. 
 
 59 " flower water (T. D. 5945, 9931; G. A. 102, 1042).. 25^ 
 
 51 " mineral perlb. i^,<2^ 
 
 533 " juice, sour, (T. D. 2345, 6589) (see note to fruitjuice) free. 
 568 " oil (T. D. 9241) (see note to oil, lemon) free. 
 
 570 *' peel, not preserved, candied, or otherwise pre- 
 
 pared (G. A. 1591) free. 
 
 220 " " when candied or preserved 30^ 
 
 216 Oranges, lemons, and limes: 
 
 in bulk $1-50 per i.ooo. 
 
 in packages (G. A. 301 1), 8 cts. per cub. ft., of capacity, 
 additional duty upon the boxes or barrels of foreign 
 
 material (G. A. 559, 2594) 30^ 
 
 fadditional duty upon the boxes when the sides, tops 
 and bottoms are made of exported American shooks 
 and the other part of foreign material (G, A. 2822, 
 
 2855; T. D. 15563) 15^ 
 
 bitter oranges, as oranges (T. D. 9365, G. A. 1926). 
 
 198 limes, in brine, (T. D. 5190, see G. A. 730) 30^ 
 
 234KOrchids 10^ 
 
 571 Orchil, or orchil liquid free. 
 
 48 " extract, if a color (T. D. 10082) 25^ 
 
 18 " " for dyeing (T. D. 5529) 10^ 
 
 376 Ore, antimony, crude, sulphite of (T. D. 5473) free. 
 
 ' * ground (G. A. 1910) 20^ 
 
 for cabinets as specimens free. 
 
 chromic, or chromate of iron free . 
 
 cobalt free. 
 
 copper (T. D. 6035, 15497) free. 
 
 §3 
 625 
 
 438 
 444 
 451 
 
 ♦Opium before removal from Custom House, how stamped, see 
 Section 38 of Act of October i, 1890, {supra) and T. D. 10304, 11750, 
 April 17, 1895. 
 
 f Orange, lemon and lime boxes when made entirely of American 
 shooks are free under paragraph 387 (G. A. April 5, 1895). 
 
EXISTING LAWS AND DECISIONS. 471 
 
 Paragraph Rate of 
 
 L,aw, 1894. Duty. 
 
 Ore — Continued. 
 
 556 " corundum free. 
 
 472 " emery : free. 
 
 573 ' ' gold free. 
 
 iQ^Yz " iron, including manganiferous iron ore,also the dross 
 
 or residuum from burnt pyrites (T. D. 9410 ,G. A. 
 
 1312, 2048, 2269) per ton 4o<^ 
 
 165 " lead, and lead dr'oss (G. A. 485, 492, 1595) (see pro- 
 
 viso to ores, silver) per lb. ^^ 
 
 166 Provided, That in case any foreign country shall 
 impose an export duty upon lead ore or lead dross 
 or silver ores containing lead, exported to the 
 United States from such country, then the duty 
 upon such ores and lead in pigs and bars, molten 
 and old refuse lead run into blocks and bars, and 
 old scrap lead fit only to be remanufactured, 
 herein provided for, when imported from such 
 country, shall remain the same as fixed by the law 
 in force prior to the passage of this act* (T. D. 
 15266, 15277, 15287, 15337, 15374)- 
 
 " of manganese, see "Manganese." 
 
 573 " nickel, and nickel matte free. 
 
 573 " silver (T. D. 4391, 6581, 7543, 9662, 10037; G. A. 1213) 
 
 see proviso to ore, lead free. 
 
 165 Provided, That silver ore and all other ores 
 
 containing lead shall pay a duty of }(f per lb. on 
 "the lead contained therein, according to sample 
 and assay at the port of entry. The method of 
 sampling and assaying to be that usually adopted 
 for commercial purposes by public sampling 
 works in the United States (T. D. 10383, 11042, 
 11049, 11116, 11159, 11448, 11464, 11481, 11738, 13T74). 
 
 642 " sulphur, as pyrites or sulphuret of iron, in its natural 
 
 state containing in excess of 25^ of sulphur free. 
 
 653 " tin free. 
 
 ** other, see "Minerals." 
 
 326>^drgans or parts of 25^ 
 
 326>^Orguinettes or parts of 25^ 
 
 568 Origanum, red or white, oil of free. 
 
 * For list of countries imposing export duties on lead ores and 
 lead, see T. D. 15266. 
 
 The Act of Oct. i, 1890, imposed duties on lead ores and lead as 
 follows : 
 
 Paragraph 199. Lead ore and lead dross i]4. cts per lb., pro- 
 vided, that silver ore and all other ores containing lead shall pay 
 a duty of i>^ cts. per lb. on the lead contained therein, according 
 to sample and assay at the port of entry. 
 
 Paragraph. 200. Lead in pigs and bars, molten and old refuse 
 lead run into blocks and bars, and old scrap-lead fit only to be 
 remanufactured, 2 cts. per lb. 
 
472 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. . Duty. 
 
 Orleans, and all extracts of, see "Annatto." 
 Ornaments, dutiable according to material of chief value. 
 ** beaded, see "Beaded." 
 
 382 Orpiment or sulphide of arsenic free. 
 
 470 Orris or iris root, crude free. 
 
 i6}4 " " " ** otherwise than crude (G. A. 1310, 2033).. 10^ 
 Osier, see "Willow." # 
 
 574 Osmium ' free. 
 
 568 Ottar of roses (T. D. 9241, G. A. 1829) free. 
 
 363 Oxalic acid free. 
 
 60 Oxide of antimony, white (T. D. 9706) 25^ 
 
 60 " " bismuth 25% 
 
 14K " " cobalt. per lb. 25^ 
 
 48 " " iron, or colcothar (T. D. 9455, G. A. 1627) 25^ 
 
 §3 " " iron, hydrated (G. A. 2590) 20^ 
 
 546 " " manganese (T. D. 6302, 8429) free.. 
 
 546 " " " ground (T. D. 2915) free. 
 
 167^^ " " nickel, see "Nickel" per lb. 6f' 
 
 640 " " strontia free. 
 
 653 " " tin, black or cassiterite free. 
 
 663 " " uranium (T. D. 4293) free. 
 
 47 " " zinc, ground in oil, or dry per lb. i,<^ 
 
 17 Oxyde, amyle (T. D. 1129) per lb. |2.oo- 
 
 §3 Oxygen gas (T. D. 10159) 10^ 
 
 615 Oysters, shell fish, canned or otherwise (G. A. 146) free. 
 
 615 " dried (T. D. 9645, G. A. 146) free.- 
 
 bi5 " in nut oil (G. A., 1072) ' free. 
 
 351 Packing, asbestos (T. D. 3438, 3756, 3876) 25^ 
 
 180 " boxes, of wood (T. D. 3817, 9177; G. A. 296, 
 
 1087, 1506) 20^ 
 
 180 " box, shooks, of wood (T. D. 2226, 9177, 3817; 
 
 G. A. 1087) 20^ 
 
 264 " material, paper, cotton and glue (T. D. 6367).. 35^ 
 
 Pack thread, see "Thread." » 
 
 Paddings, flax, hemp or jute, see "Canvas." 
 " wool, see Wool, manfs. of 
 
 193 Paddy or rice, having the outer hull on (T. D. 5916). per lb. ^f 
 Pader, as steel (T. D. 1061). 
 Paintings, see "Art." 
 
 " for societies, see "Societies." 
 Paints, Colors and Pigments* : 
 48 paints, colors and pigments, whether dry or mixed, or 
 ground in water or oil, or other solutions, including 
 
 *General Provisions to Paints and Colors. 
 Paragraph 45. Colors containing quicksilver, dry or ground in 
 oil or water, 20^. Par. 48. All colors in tubes, 25^ (G. A. 2646,. 2862.> 
 
EXISTING LAWS AND DECISIONS. 473 
 
 Paragraph Rate ol 
 
 Law, 1894. Duty. 
 
 Paints and Colors.* — Continued' 
 
 all colors in tubes, lakes, crayons, smalts, and frost- 
 ings, not specially provided for (T. D. 4534, 4973) 
 8613, 8705, 9033, 9240, 10193; G. A. 364, 854, 1558, 1349, 
 
 1819, 2049, 2222) 25^ 
 
 368 alizarine colors (T. D. 4424, G. A. 2377) free. 
 
 14 aniline colors (T. D. 2811, 9766) 25^ 
 
 baryta, see "Baryta." 
 
 39 blanc fixe or satin white or artificial sulphate of barytes 25^ 
 blue, ultramarine and wash, see these titles below. 
 
 38 blues, such as Berlin, Prussian, Chinese, and all others 
 containing ferrocyanide of iron, dry or ground in or 
 
 mixed with oil (T. D. 8312, 1705) per lb. 6^ 
 
 when in pulp or mixed with water, on the material 
 contained therein when dry per lb. (i^ 
 
 40 black, made from bone, ivory or vegetable, under 
 
 whatever name known, dry or ground in oil or water 20^ 
 
 40 bone black, dry or ground in oil or water 20^ 
 
 Bremen blue (T. D. 1705), see Blues, above. 
 
 48 carmine, lake (T. D. 4323) 25^ 
 
 Chinese blue, see Blues, above. 
 
 41 chrome yellow, chrome green, and all other chromium 
 
 colors in which lead and bichromate of potash or 
 soda are component parts, dry or ground in or 
 mixed with oil, or in pulp or mixed with water, on 
 the material contained therein when dry (G. A. 
 
 1621) per lb. 3^ 
 
 14 coal-tar colors or dyes, by whatever name known, and 
 not specially provided for (see decisions under Coal- 
 tar colors) 25^ 
 
 446 cochineal free. 
 
 48 " lake (T. D. 4323) 25^ 
 
 48 Dutch pink 25^ 
 
 48 enamelled white 25^ 
 
 fig blue, see Blues, above. 
 
 40 Frankfort black, dry or ground in oil or water 20^ 
 
 48 French green 25^ 
 
 48 Grecian red (G. A. 715) 25^ 
 
 48 'Indian red (T. D. 2132, 9838) 25^ 
 
 48 king's yellow 25^ 
 
 52 kremnitz or krems white (as white lead) per lb. i>^f 
 
 48 lakes 25^ 
 
 40 lampblack, dry or ground in oil or water 20^ 
 
 48 lime white 25^ 
 
 *See General Provisions to Paints and Colors on page 472. 
 
474 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Paints and Colors.* — Continued. 
 
 49 litharge per lb. i^^ 
 
 lithophone (T. D. 15552; G. A. 2962) see paint contg. 
 
 zinc (below). 
 
 59^ London purple i2>^^ 
 
 48 mineral blue •• 25^ 
 
 48 " green (T. D. 4323) 25^ 
 
 566 ocher and ochery earths, dry (T. D. 4534> 7132, 977o; 
 
 G. A. 1880, 2478) free. 
 
 42 " " " " ground in oil per lb. iX'^' 
 
 51 orange mineral per lb. i^^ 
 
 14^ oxide of cobalt per lb. 25^' 
 
 48 " " iron or colcothar (T. D. 9455, G. A. 1627) 25^ 
 
 663 " *' uranium (T. D. 4293) free. 
 
 47 " " zinc dry or ground in oil (G. A. 2007). .per lb. \'^- 
 
 S9j4 Paris green I2>^ ^ 
 
 46 " white, dry (T. D. 5374) per lb. X^ 
 
 46 " " ground in oil or putty per lb. >^f 
 
 Prussian blue, see ** Blues," above. 
 
 45 quicksilver colors, dry or ground in oil or water (G. A. 
 
 2235) 20^ 
 
 51 red lead per lb. i}4^' 
 
 48 rose pink 25^ 
 
 39 satin white or blank fixe or artificial sulphate of barytes. 25^ 
 
 566 sienna and sienna earths, dry (T. D. 3334) free. 
 
 42 same, when ground in oil per lb. i^^ 
 
 48 Spanish brown 25^ 
 
 48 soluble silicate (T. D. 3644) 25^ 
 
 48 Tuscan red (T D. 1349) 25^ 
 
 43 ultramarine blue, whether dry, in pulp, or mixed with 
 
 water (T.D. 3361,4950) per lb. 3^' 
 
 566 umber and umber earths, dry free. 
 
 42 same, when ground in oil per lb. i^^ 
 
 663 uranium, oxide of (T. D. 4293) free. 
 
 48 Vandyke brown (T. D. 9090) 25^ 
 
 48 Venetian red (T. D. 9090, G. A. 629) 25^ 
 
 666 verdigris, or subacetate of copper (G. A. 2341) free. 
 
 45 Vermillion, red, containing quicksilver, dry or ground 
 
 in oil or water •• . . 20^ 
 
 45 " " not containing quicksilver, but con- 
 taining lead (G. A. 2235) per lb. 6f 
 
 43 wash blue, containing ultramine per lb. 3^ 
 
 48 water colors 25^ 
 
 52 white lead, dry or in pulp, or ground or mixed with 
 
 oil (T. D. 7059, 10069) per lb. i>^^ 
 
 47 " paint or pigment, containing zinc, dry or ground 
 
 in oil per lb. i^ 
 
 ♦See General Provisions to Paints and Colors on page 472. 
 
EXISTING I.AWS AND DECISIONS. 475 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Paints and Colors.* — Continued. 
 52 white paint containing lead, dry or in pulp, or ground 
 
 or mixed with oil (G. A. 2007) per lb. i>^f 
 
 46 whiting, dry (T. D. 5374) ^ per lb. %f 
 
 46 " ground in oil or putty per lb. yi^ 
 
 48 wood lake (T. D. 4833) 25^ 
 
 47 zinc, white, dry or ground in oil (G. A. 1319, 1651, 
 
 2007; T. D. 15552) per lb. i^ 
 
 48 " " ground or mixed with water (G. A. 1349). 25^ 
 140 Palette-knives 35^ 
 
 Palings and pickets, see palings under "Woods." 
 
 576 Palladium free. 
 
 352 Palm-leaf, all manufactures of, or of which palm-leaf 
 is the component material of chief value, 
 not specially provided for (see notes to Sec- 
 tion 4, Act of Aug. 28, 1894) 25^ 
 
 (articles made wholly or partly of palm-leaf 
 if not found in this " Schedule " under their 
 specific names, are classified under this 
 general provision.) 
 
 474 " unmanufactured free. 
 
 474 " fans, common free. 
 
 330 ** " with artificial handles (T. D. 679, 1497)... 40^ 
 
 " hats and materials for, see " Hats." 
 
 491 Palm nuts and palm-nut kernels (G. A. 1793) free. 
 
 568 '* oil free. 
 
 " wood, split (T. D. 6419) see Woods" 
 
 234^ Palms 10^ 
 
 311 Pamphlets, (see " Periodicals.") 25^ 
 
 411 " and books printed exclusively in languages 
 
 other than English (see note to Books). . .free. 
 
 59 Pancreatic emulsion (T. D. 3828) 25^ 
 
 Pans, according to material, see " Hollow-ware." 
 Papelon, as melado, see "Sugars." 
 Paper : 
 313 all manufactures of paper {not surface coated), or of 
 which such paper is the component material of chief 
 value, not specially provided for (see notes to Sec. 4, 
 Act of Aug. 28, 1894) (T. D. 3941, 6098, 6673, 9878; G. 
 
 A . 822) 20^0 
 
 308 all manufactures of surface coated pa.per\ (G. A. 1125, 
 
 1386, 2819) 30^ 
 
 (articles made wholly or partly of paper or surface- 
 
 *See General Provisions to Paints and Colors on page 472. 
 
 f All papers which have been advanced from the condition of 
 plain paper by being coated with coloring or other substantial 
 matter, and have been finished by the process peculiar to that 
 trade, are, in fact, surface-coated papers, and entitled to that 
 designation in contradistinction to plain papers and papers col- 
 ored in the pulp (G, A. 554.) 
 
476 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rale of 
 
 Law, 1894. Duty. 
 
 Paper — Continued. 
 
 coated paper if not found in this " Schedule " under 
 their specific names are classified under these gen- 
 eral provisions.) 
 
 310 all paper not specially provided for (T. D. 6162, 6224, 
 
 7077, 10155; G. A. 1078, 2122) 20^ 
 
 308 all paper known as surface coated paper* (G. A. 1084, 
 
 1 125, 2057) 30^ 
 
 310 academy board (G. A. 854) 20^ 
 
 307 albumenized or sensitized 3o<^ 
 
 351 asbestos (T. D. 6975) 25^ 
 
 310 bibulous (G. A. 1557) 20^ 
 
 310 blotting (T. D. 9371; G. A. 634) 20^ 
 
 308 bookbinders', surface coated (G. A. 554) 30^ 
 
 308 boxmakers', surface coated* (G. A. 173) 30^ 
 
 310 " if not surface coated 20^ 
 
 313 boxes, if not of surface-coated paper (G. A. 822) 20^ 
 
 308 " of surface-coated paper* (G. A. 789) 30^ 
 
 310 bristol board, as drawing paper (G. A. 1060) 20^ 
 
 308 bronzed 30^^ 
 
 308 cardboards 30^ 
 
 308 chromo (G. A. 1084) 30^ 
 
 359 cigarette, in all forms (G. A. 400, 2404) 50^ 
 
 577 clippings for paper stock free. 
 
 307 copying, in any form, known commercially as such (G. 
 
 A. 2918; T. D. 15565) 35^ 
 
 310 drawing (T. D. 9921, G. A. 1070) 20^ 
 
 308 embossed (G. A, 1026) 30^ 
 
 310 emery, emery chief value, (T. D. 6980, G. A, 2737) 20^ 
 
 308 enameled or surface coated* 30^ 
 
 309 envelopes (G. A. 1384, 1976) 20^ 
 
 307 " embossed, engraved , printed or ornamented, 30^ 
 
 264 " lined with cotton cloth, if cotton chief value 
 
 (T. D. 8291). 35^ 
 
 307 ferro-prussiate (G. A. 807) 30^ 
 
 307 filtering, in any form (G. A. 1096, 1557, 2918; T. D. 15565) 35^ 
 313 gelatinized (G. A. 790) 20^ 
 
 308 gilt or gold (G. A. 1125) .* 30^ 
 
 313 gold beaters' (T. D. 3508, 7979) 2o<^ 
 
 313 gummed 2o<^ 
 
 310 hangings (T. D. 4819, 4437; G. A. 2988) 20^ 
 
 277 " of flax and paper, flax chief value (T. D. 9624), 35^ 
 
 310 imitation of stained window glass (G. A. 1078) 20^ 
 
 308 Japanese, imitation of leather (T. D. 6546) 30^ 
 
 labels, see "Labels." 
 308 leather imitation 30^ 
 
 ♦See note (f) on preceding page. 
 
EXISTING LAWS AND DECISIONS. 477 
 
 Paragraph Rate of 
 
 l,aw, 1894, Duty. 
 
 Paper. — Continued. 
 308 marbleized 30^ 
 
 music, see "Music." 
 
 old, as paper stock. 
 
 310 pasteboard, if not cardboard (G. A. 634, 770) 20^ 
 
 308 parchment (T. D. 9219, 10155, G. A. 642, 1166, 2985) 30^ 
 
 310 pastel (T. D. 9921, G. A. 1070) 20^ 
 
 307 photographic 30^ 
 
 pictures for scrap books, lithographed, see "Litho- 
 graphs." 
 310 plate (T. D. 1549) 20^ 
 
 306 printing, unsized, sized or glued, suitable only for 
 
 books and newspapers (T. D. 4455, 5015, 6201, 9347 ; 
 
 G. A. 312, 635) 15^ 
 
 pulp, see "Pulp." 
 
 310 rice (G. A. 850) 20^ 
 
 304 roofing, tarred (G. A. 2293) 10^ 
 
 310 for screens or fire-boards 20^ 
 
 307 sensitized or albumenized 30^ 
 
 304 sheathing (G. A. 631, 2293) 10^ 
 
 313 " so-called, for lining boxes, &c. (T. D. 10155, 
 
 10521) 20^ 
 
 307 silver, in any form (G. A. 2918; T. D. 15565) 35^ 
 
 310 stereotype (T. D. 7077) 20^ 
 
 577 stock, crude, of every description, including all 
 
 grasses, fibres, rags, waste, shavings, clippings, old 
 paper, rope ends, waste rope, waste bagging, old or 
 refuse gunny bags or gunny cloth, and poplar or 
 other woods, fit only to be converted into paper (T. 
 D. 1836, 3769, 4464, 6525, 5365, 9631; G. A. 813, T. D. 
 11951, G. A. 2020, 2099) free. 
 
 308 surface coated (see note page 475), 30^ 
 
 307 tissue, in any form, white, printed or colored (G. A. 
 
 1430, 2124, 2389, 2394 2918; T. D. 15565 and April 13, 
 
 1895) 35^ 
 
 310 tracing (T, D. 8810, G. A. 2122) 20^ 
 
 308 velvet, if not paper hangings 30^ 
 
 313 wadding 20^ 
 
 313 waxed 20^ 
 
 310 wrapping (T. D. 7112, 8859) 20^ 
 
 310 writing 20^ 
 
 307 " embossed, engraved, printed or ornamented. . . 30^ 
 
 Papers, illustrated, see "Periodicals." 
 353 Papier mache, all manufactures of, or of which same is 
 component material of chief value, not specially pro- 
 vided for (G. A. 2353), (see notes to Section 4, Act of 
 
 Aug. 28, 1894) 30^ 
 
 (articles made wholly or partly of papier mache if not 
 found in this "Schedule" under their specific 
 names, are classified under this general provision.) 
 
478 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 578 Paraffine (hard or soft) (G. A. 875, 1604; T. D. 15555) ... .free 
 Parasols, and sticks or frames for, see "Umbrellas." 
 
 579 Parchment (T. D. 6076, 8947, 9918; G. A. 1166) free. 
 
 308 " papers (T. D. 9219, 10155; G. A. 642, 1166, 2985) 30^ 
 
 Parian ware, see "China," 
 
 59>^Paris green ^2%% 
 
 46 " white, dry (T. D. 5374) per lb. }if' 
 
 46 " " ground, in oil or putty per lb. >^^ 
 
 " plaster of, see "Plaster of Paris." 
 
 2o6>^Parsley seed (T. D. 1757) 10^ 
 
 2o6>^Parsnip seed (T. D. 6164) 10% 
 
 310 Pasteboard, if not cardboard (G. A. 634, 770) 20^ 
 
 351 Paste, all manufactures of, or of which paste is compo- 
 nent material of chief value, not specially pro- 
 vided for (see notes to Section 4, Act of Aug, 
 
 28, 1894), see "Jewelry," (G. A. 1891) 25^ 
 
 (articles made wholly or part of paste, if not 
 found in this "Schedule" under their spe- 
 cific names, are classified under this gen- 
 eral provision.) 
 
 61 " almond, cosmetic (T. D. 9151) 40^ 
 
 14 " aniline (T. D. 2810), coal-tar color 25^ 
 
 211 " anchovy (G. A. 2273; T. D. 14906) 20^ 
 
 §3 " black (T. D. 3632), if not aniline dye, but see 
 
 * ' Coal tar product. " 20^ 
 
 211 " bloater (T. D. 14267, 14906) 20^ 
 
 416 " Brazil , free. 
 
 " imitation of precious stones, see "Precious 
 stones." 
 
 61 " for hair, mouth, teeth or skin 40^ 
 
 514 " indigo (G. A. 1350) free. 
 
 23 " licorice per lb. 5^ 
 
 14 " plum, coal-tar product (T. D. 9638) 255^ 
 
 Pastes, medicinal, see " Preparations." 
 48 Pastels or crayons (T. D. 9738 ; G. A. 1819) 25^ 
 
 310 Pastel boards (T. D. 9921 ; G. A. 1070) 20^ 
 
 575 " portraits, see " Art " (T. D. 9580) free. 
 
 386 " or woad, crude, dye free. 
 
 §3 Pastilles, fumigating (T. D. 6114) 20^ 
 
 555 " Soden mineral water (T. D. 9235) ...free. 
 
 Patent medicines, see " Preparations." 
 
 Pattern cards and samples, if of no mercantile value 
 
 (see notes to "Samples ") free. 
 
 264 Patterns, cotton (T. D. 4071) 35^ 
 
 " embroidered, see "Embroideries." 
 " lithographed, see "Lithographs." 
 313 " paper 20^ 
 
 311 " paper, engraved or printed, not lithographed 
 
 (T. D. 4230) 25^ 
 
EXISTING I.AWS AND DECISIONS. 479 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Patterns — Continued. 
 
 '* for machinery, see '• Models." 
 " slipper, of woolen pile fabrics (G. A. 390), as 
 Wool, manfs. of. 
 Paving blocks, wood, see blocks under "Woods." 
 
 556 " stones, cobble, rough (G. A. 1982) free. 
 
 io5>^Paving stones, granite, undressed (T. D. 6785) . per cub it. 7^ 
 
 106 " " " dressed (G. A. 1897) 30^ 
 
 " tiles, see "Tiles." 
 221 Peach nut kernels (T. D. 9196, but see G. A. 2257). .per lb. 5^' 
 223 Pea nuts or ground beans, shelled or unshelled (T. D. 
 
 3240) 20^ 
 
 568 " " oil of (T. D. 6878) free. 
 
 223 *• •• not shelled and boiled in brine (T. D. 3240)... . 20^ 
 
 595 Pearl ash or calcined potash (T. D. 420.) free. 
 
 Pearl, mother of: 
 354 all manufactures of, or of which same is component 
 material of chief value, not specially provided for, 
 (see notes to Section 4, Act of Aug. 28, 1894) (G. A. 
 
 1473, 1729, 2247) 35^ 
 
 (articles made wholly or partly of mother of pearl, if 
 not found in this " Schedule " under their specific 
 name are classified under this general provision.) 
 
 580 not sawed or cut, or otherwise manufactured (T. D. 
 
 7440) free. 
 
 337 Pearls, not set, including pearls strung 10^ 
 
 338 " set (not jewelry) 30^ 
 
 336 " set as jewelry 35^ 
 
 338 " imitation of (G. A. 2949) 10^ 
 
 336 " " •* set as jewelry 35^ 
 
 568 ** of American fisheries (T. D. 348) free. 
 
 581 Pease, green, in bulk, or in barrels, sacks, or similar 
 
 packages free. 
 
 203 " in cartons, papers or other small packages.. per lb. \f 
 
 203 " dried (G. A. 119) per bus. 20^ 
 
 203 " split, 60 lbs. to bushel per bus. ^of 
 
 611 '* (sweet) seed (T. D. 9231) free. 
 
 198 " prepared or preserved, in tins, jars, bottles, or 
 
 otherwise 30^ 
 
 558 Peat, moss (T. D. 9349) free. 
 
 418 Pebble, Brazil, unwrought or unmanufactured free. 
 
 Pebbles, glass, see "Lenses." 
 
 Pedestals accompanying statuary, see "Art." 
 
 " other, according to material of chief value. 
 570 Peel, orange and lemon, not preserved, candied, or oth- 
 erwise prepared (G. A. 1591) free. 
 
 220 same when candied or preserved 30^ 
 
 Pellitory root, see "Drugs." 
 
480 U. S. IMPORT DUTIES UNDER 
 
 Paragraph , Rate of 
 
 I^aw, 1894. Duty. 
 
 Peltries, see "Indians." 
 Pelts, see " Skins " and " Hides." 
 357 Pencils, of wood, filled with lead or other material, (G. 
 
 A. 2601) 50^ 
 
 ** diamond pointed, see "Diamonds." 
 §3 " of lead (T. D. 6403) (see par. 86) 20% 
 
 357 " watch charm (G. A. 2398) 50^ 
 
 358 " leads for, not in wood (G. A. 2457) 10^ 
 
 314 " hair (T. D. 3794, G. A. 1053) 35^ 
 
 " pocket, dutiable according to the material. 
 357 " crayon, or pencils filled with chalk (T. D. 4265, 
 
 G. A. 1498) 50^ 
 
 357 " slate, not covered with wood (G. A. 587) 30^ 
 
 357 " " covered with wood $0% 
 
 Pencil cases, dutiable according to the material. 
 Penknives, and parts thereof, see "Knives." 
 
 169 Pen-holder tips, and pen-holders or parts thereof 25^ 
 
 Pen-holders, combined with pencil, &c. (G. A. 841, 2175) 
 according to material. 
 169 " quill (G. A. 1761) 25^ 
 
 168 Pens, metallic, except gold pens per gross 8/' 
 
 177 " drawing (G. A. 2283) 35^ 
 
 169 " gold 25^ 
 
 §3 " quill (G. A. 85) 20^ 
 
 Pen-wipers, dutiable according to the material of chief 
 value. 
 
 632 Pepper, black or white, unground free. 
 
 235 " " " " ground per lb. 3,<^ 
 
 235 " cayenne, ground (T. D. 14787, G. A. 2464). per lb. 3^ 
 
 235 " red or capsicum, unground (G. A. 2824) . .per lb. 2yif 
 
 235 " " " " ground per lb. 3^ 
 
 632 " dust, sweepings or shells (T. D. 7640, G. A. 2438). free. 
 
 235 " pods or Mexican peppers (T. D. 3301, 5780). per lb. 2 1^^ 
 
 198 Peppers, if pickles 30^ 
 
 207 " if vegetables 10% 
 
 33 Peppermint oil (T. D. 8615) 25^ 
 
 59 Pepsin, non-alcoholic (T. D. 7263) 25^ 
 
 58 " vegetable (G. A. 1853) 50/' per lb. but not less than 25^ 
 
 Percussion caps, see "Caps." 
 
 61 Perfumery, not alcoholic 40^ 
 
 7 " alcoholic, including cologne water and other 
 
 toilet waters* (T. D. 9712, G. A. 1561, 1837) 
 
 $2.00 per gall, and 50^ 
 
 ♦Lavender water is classified under par. 7 (T. D. 7369), Extracts, 
 floral defined in T. D. 9712. 
 
EXISTING LAWS AND DECISIONS. 481 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 410 Periodicals and books (scientific) devoted to original 
 scientific research and publications issued for their 
 subscribers by scientific and literary associations or 
 academies, or publications of individuals for gratuitous 
 private circulation and public documents issued by 
 
 foreign governments free. 
 
 562 Periodicals and newspapers.* The term "periodicals " 
 as herein used shall be understood to embrace only 
 unbound or paper-covered publications, containing 
 current literature of the day and issued regularly at 
 stated periods, as weekly, monthly or quarterly (G. A. 
 
 696, 786, 1724, 1188, 1784, 2125, 2171, 2401) free. 
 
 Perishable articles, see " PYuits " and Section 2975, 
 
 Revised Statutes {supra). 
 Persis, or extract of orchil, see "Orchil." 
 
 18 Persian berries, extract of (T. D. 5529, 5865) \o% 
 
 Personal and household effects, see "Effects." 
 
 394 Peruvian barks (T. D. 9465) free. 
 
 Pestles and mortars, see "Mortars." 
 
 1. "^Periodicals must come into this country as an issue at, or near 
 the lapse of one of the periods of issue. Several issues can- 
 not be preserved and bound together and be entered in that 
 form (T. D. 6288, 6440, 7283, 8165). The General Appraisers have 
 decided that the limitation of "current literature of the day" 
 applies to the time of publication and not to that of importation 
 (G. A. 1716). Newspapers must also come in when their contents 
 are fresh and concurrent news in order to be within the meaning 
 of this paragraph (T. D. 6440, 6818). But when the arrival of the 
 articles is delayed by accident, they are not deprived of free entry 
 (6701, 6818), but see G. A. 1716. 
 
 2. Well known periodicals imported "^«/," direct from the 
 press, without folding or binding, but with titles printed on the 
 first page, are entitled to free entry (T. D. 9275). 
 
 3. Sheet music accompanying periodicals as part of the issue, 
 and included in the subscription price, are free (T. D. 8205). 
 
 4. Certain colored illustrations in sheet form intended for a 
 periodical to be published in this country, were denied free entry 
 as part of a periodical (T. D. 8095). 
 
 5. A pictorial comic paper containing current literature and 
 circulated as an extra to other publications and imported to be 
 used as a supplement to a New York paper classified as a " Peri- 
 odical " (N. Y. Daily News vs. U. S. C. C. A. 65 Fed. Rep. 493). 
 
 6. Not classed Periodicals'. Novels or stories in weekly series 
 (G. A. 2401). Pamphlets of sermons (G. A. 696, 786). Fashion 
 plates separately imported (G. A. 788). Illustrations intended for 
 a periodical published in this country (T. D. 8095). Christmas 
 annuals of serial magazines (G. A. 1724). Fashion plates issued 
 monthly (G. A. 2761). 
 
 7. See proviso to section 4 of Act of June 10, 1890. 
 
482 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rateoi 
 
 Law, J894. Duty. 
 
 568 Petroleum, crude or refined (T. D. 6988, G. A. 1419) free. 
 
 Provided, That if there be imported into the United 
 States crude petroleum, or the products of crude 
 petroleum produced in any country which imposes a 
 duty on petroleum or its products exported from the 
 United States, there shall be levied, paid and col- 
 lected upon said crude petroleum or its products so 
 
 imported* 40^ 
 
 443 Petroleum tar (T. D. 6592) free. 
 
 177 Pewter, manufactures, articles or wares, not specially 
 provided for, composed wholly or in part of 
 pewter, whether partly or wholly manufac- 
 tured (see notes to Section 4, Act of Aug. 28, 
 
 1894) 35^ 
 
 (articles made wholly or partly of pewter if not 
 found in this "Schedule " under their specific 
 names, are classified under this general pro- 
 vision.) 
 584 " and Britannia metal, old and fit only to be re- 
 manufactured free 
 
 Philosophical societies, articles specially imported for, 
 see "Societies." 
 " apparatus and instruments, other than opti- 
 cal, dutiable according to material of 
 chief value. 
 " apparatus, instruments and preparations, 
 for societies and schools, see "Societies." 
 " and scientific apparatus brought by artist,, 
 lecturers and scientists see " Art." 
 586 Phosphates, crude or native free. 
 
 59 Phosphate of lime (medicinal) 25^ 
 
 60 " " soda 25^ 
 
 363 Phosphoric acid free. 
 
 53 Phosphorus per lb. 15^ 
 
 59 Phosphuret of lime 25^ 
 
 loi Photographic slides for magic lanterns 25^ 
 
 102 " negatives, glass (G. A. 944, 967) 35^ 
 
 307 " paper 30^ 
 
 358/^ " plates (glass) dry 25^ 
 
 308 Photograph mounts (T. D. 10786) 30^ 
 
 410 Photographs, bound or unbound, which have been 
 
 printed more than 20 years at the date 
 
 of importation free. 
 
 102 " on glass (G. A. 967) 35^ 
 
 311 " on paper (T. D. 5574) 25^ 
 
 311 " painted by hand in oil colors (G. A. 2941) 25^ 
 
 * Peru and Russia impose duty on petroleum and its products 
 thereof (T. D. 15365, 15352, 15543). 
 
EXISTING LAWS AND DECISIONS. 483 
 
 Parrgraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Photographs — Continued. 
 
 " for exhibition, see "Art." 
 
 ** specially imported for use of U. S., see 
 
 "United States." 
 " for societies, see "Societies." 
 
 Piano action or parts thereof (G. A. 762), according to 
 material of chief value. 
 
 341 " leather and piano action leather 10% 
 
 " covers, see "Table covers." 
 
 326^ " tuning hammers (T. D. 6259) 25^ 
 
 326jJ^Pianos 25^ 
 
 321 " toys (T. D. 2107) 25^ 
 
 §3 Piassava, cut and dressed (G. A. April 17, 1895) (see foot 
 
 note to Kittool fiber) 20^ 
 
 Pickets and palings, see palings under "Woods." 
 
 198 Pickles, all kinds (T. D. 10597, G. A. 302, 1080) 30^ 
 
 Pictures, see "Art," "Prints" and "Lithographs." 
 363 Picric acid (T. D. 9827) free- 
 Pigments, see "Paints." 
 299 Pile fabrics (except plushes) silk or silk chief value, 
 
 I1.50 per lb., but not less than 50^ 
 " " other material, see " Plushes." 
 
 Piling, logs with bark on, see pilings under "Woods." 
 
 328 Pillows of down 35^ 
 
 Pill boxes, see " Boxes," 
 Pills, see " Preparations." 
 
 633 Pimento (allspice), unground free. 
 
 235 " ground or powdered per lb. ■^f 
 
 60 " oil of. 25^ 
 
 177 Pincers, iron or steel (T. D. 10245) 35^ 
 
 Pin cushions, according to material of chief value. 
 
 2i3>^Pine apples 20^ 
 
 487 " " slips of, for cultivation free. 
 
 218 " " preserved (T. D. 1 186) 30^ 
 
 219 " " " in their own juice (G. A. 1374, 1416, 
 
 1961) 20^ 
 
 74 Pink creams, or partially refined argols (T. D. 3214) 20^ 
 
 170 Pins, metallic,* including pins with solid or glass heads, 
 hair pins, safety pins, and hat, bonnet, shawl, 
 and belt pins, not commercially known as 
 jewelry (T. D. 6850, 9784; G. A. 194, 270, 961, 
 
 1498, 2011, 2059, 2798) 25^ 
 
 336 " same, if commercially known as jewelry (8608, 
 9192, 9625; G. A. 535, 1315, 1659, 1671, 1687, 
 2027, 2096) 35^ 
 
 *The word "metallic" qualifies the pin or shaft, and that the 
 head thereto need not necessarily be of metal (G. A. 2385). The 
 Treasury Department has taken an appeal and, therefore, the 
 decision is suspended until judicially determined. 
 
484 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Pins — Continued. 
 
 352 " bone or horn, if not jewelry 25^ 
 
 15 " celluloid, if not jewelry (G. A. 476, 535, 701, 1829). . 45^ 
 
 353 " gutta percha, if not jewelry 30^ 
 
 15 " imitation ivory, manufactured of celluloid (T. D. 
 
 8610), if not jewelry 45^ 
 
 170 " lace, if not jewelry (T. D. 9344, G. A. 1498) 25^ 
 
 354 " shell, if not jewelry 35^ 
 
 " wrist or crank, see " Iron and Steel." 
 
 133 Pipe, cast iron, of every description per lb. -^^f 
 
 684 " blocks, rough, briarwood free, 
 
 " clay, see " Clay." 
 
 161 " copper 20^ 
 
 167 " lead per lb. I >4)^ 
 
 130 " wrought iron or steel (see tubes) 25^ 
 
 Pipes, pipe bowls, and smokers' articles, see "Smokers' 
 Articles." 
 
 326^^ " pitch, metal 25^ 
 
 328 Piquets or dried grasses or flowers (T. D. 9015) 35^ 
 
 143 Pistols and parts thereof 30^ 
 
 647 Pitch, of coal tar free. 
 
 424 ' ' Burgundy free. 
 
 " mineral, see "Asphalt." 
 
 §3 " palm (T. D. 6286) 20^ 
 
 647 " and tar of wood free. 
 
 Plaids, cotton, as cotton cloth. 
 
 Plaits for hats, bonnets and hoods, see " Hats." 
 
 177 Planes, and plane irons (T. D. 10568) 35^ 
 
 Planks and planking, see "Woods." 
 
 489 Plaintains free. 
 
 Planters, see "Agricultural implements." 
 587 Plants, trees, shrubs, and vines of all kinds, commonly 
 known as nursery stock, not specially provided 
 for* free. 
 
 *The following are classified under paragraph 587; clematis 
 (G. A. 273, 1226) ; manetta stocks of the wild rose plants (G. A. 
 477); black Hamburg grape vines (G. A. 749); trees such as filbert, 
 horse-chestnut, linden, mountain ash, pear, plum, cherry, mul- 
 berry, &c., and hardy shrubs, as calycanthus, snowball, althea, 
 &c. (G. A. 750); andromeda floribunda and andromeda japonica 
 (G. A. 1224); peonies, ablis excelsa, gailliardias, iris koempfer, 
 weeping trees, delphiniums, hydrangea, kalmia latifolia, aris- 
 tolochia, hollyhocks, pyrethrums, Crataegus oxya (G. A. 1226); 
 ancubas and yuccas (G. A. 1^22); hydrangeas, wisteria, sipho, 
 comus mascula, wigeha, Candida and rosea, mahonia, aquifolia, 
 and tree forsithya (G. A. 1927); Tarragon plants, known by 
 the botanical name of Artemisia dracunculus (G. A. 1929); 
 Daphne eneorum and herbaceous peonies (G. A. 2087); roots of 
 the iris and helleborous niger (G. A. 2116); hemerocalis of various 
 types, iris koempferi, and Achistylis coccineus (G. A. 2452); lychnis 
 
EXISTING LAWS AND DECISIONS. 485 
 
 Paragraph Rate of 
 
 Ivaw, 1894. Duty. 
 
 Plants — Continued. 
 611 " bulbs and bulbous roots, not edible, not spe- 
 cially provided for (G. A. 2471, 2518, 2429) free 
 
 487 " fruit, tropical and semi-tropical, for the purpose 
 
 of propagation or cultivation (T. D. 1746) free. 
 
 234>^ " orchids, lily of the valley, azaleas, palms, and 
 other plants used for forcing under glass for 
 
 cut flowers or decorative purposes* 10^ 
 
 385 '* for Agricultural Department or United States 
 
 Botanical Garden free. 
 
 648 " tea.. free. 
 
 177 Plaques, brass, chromos printed on (T. D. 6899) 35^ 
 
 575 " hand painted, if work of art (T. D. 6216, G. A. 
 
 1 172) free. 
 
 85 " of earthy substance, decoroted (G. A. 1764) 35^ 
 
 84 " " " " not decorated 30^ 
 
 177 " " metal (T. D. 6141, 9812) 35^ 
 
 588 Plaster, cracked rock (T. D. 2573) free. 
 
 Plaster of Paris, or sulphate of lime or gypsum: 
 353 all manufactures of, or of which plaster of Paris is com- 
 ponent material of chief value, not specially pro- 
 vided for (see notes to Section 4, Act of Aug. 28, 1894) 30^ 
 (articles made wholly or partly of Plaster of Paris, if 
 not found in this "Schedule" under their specific 
 names, are classified under this general provision.) 
 
 81 calcined (net weight G. A. 2859) per ton I1.25 
 
 588 unground (T. D. 2159) free. 
 
 (G. A. 2469); multiflora, hydrangea, cytisus or laburnum, ampelopsis 
 veitchii or Boston ivy, aristolochia sipho or Dutchman's pipe, 
 (G. A. 2472); anemone fulgens (G. A. 2473); aconitum autumnale 
 and anthericum lileoestrum (G. A. 2474); andromeda speciosa and 
 staphylea colchica (G. A. 2607); rhododendrons (G. A. 2948, 2975); 
 begonia, tuberous; fruiting vines and trees; cannus; cornus mas- 
 cula; deutzia; diclytra spectabilis (dicentra); doronicum; lilacs, 
 except the varieties Charles X, Maria la Graye and Rubrade 
 MslyXy, pot grown; magnolia; philadelphus (mock orange); pinks, 
 hardy; primula (except the species known as P. sinensis and P. 
 obconica); ptelea; spireas, except astilbe japonica; wiegela; all 
 deciduous trees, such as maple (acer.), elm (ulmus), linden (Tilia), 
 horse chestnut (Aesculus) &c.; all evergreen trees, spruce, arbor 
 vital, &c., (T. D. March 30, 1895). 
 
 *The following are classified under paragraph 234^: Camelies 
 and lapagorias (G. A. 290); rose plants, except manetta stock (G. 
 A. 477, 2429); cactus plants (G. A. 669); chrysanthemums, ferns, 
 diebytra spectabilis alba, primula, dentzias, heaths, valleria pur- 
 purea, lilacs (Charles X, Marie Lagraze) (G. A. 1226, 1927); pinks 
 (G. A. 2429); shrubs known as the laurus nobilis or sweet bay tree 
 (G. A. 2485); arancoria excelsa, or Norfolk Island pine (G. A. 2608); 
 aucuba japonica; carnations, monthly, (dianthus caryophyllus); 
 cyceas; dracaena canes; erica; marquerite (chrysanthemum fru- 
 tescens); spiraea japonica (astilbe japonica) (T. D. March 30, 1895). 
 
486 U. S. IMPORT DUTIES UNDER 
 
 Paragrraph Rate of 
 
 Law, 1894. Duty. 
 
 Plaster of Paris — Continued. 
 
 81 ground (T. D. 9950; G. A. 217, 2050) (net weight G. A. 
 
 2859) per ton $1 
 
 105 >^ in blocks, not dressed (T. D. 10132) per cubic foot ']9 
 
 106 " *' dressed 30^ 
 
 casts, specially imported for schools and societies, see 
 
 "Societies." 
 
 353 figures 30^ 
 
 353 mouldings of 30^ 
 
 59 Plasters, adhesive and medicinal* (G. A. 1187) 25^ 
 
 Plate, iron or steel, see "Iron or Steel." 
 
 Plated articles, see the specific article. 
 
 Plates or disks, glass, for use in manufacture of optical 
 
 instruments, see "Glass disks." 
 
 134 " and stove plates, cast iron (G. A. 536) per lb. ^^f 
 
 161 " copper, rolled, called brazier's copper 20^ 
 
 454 " " in form of free. 
 
 " " for sheathing, see "Metal." 
 
 151 " " engraved (T. D. 6380) 25^ 
 
 151 " electrotype 25^ 
 
 686 " engraved by American artists abroad (T. D. 
 
 4748) free. 
 
 476 " fashion, engraved on steel or copper or on wood, 
 
 colored or plain (T. D. 5202, 6209; G. A. 788). . .free. 
 
 •' fashion, lithographed (G. A. 960), see "Litho- 
 graphs." 
 
 " iron, see "Iron or Steel." 
 
 152 " railway, fish or splice bars 25^ 
 
 151 " steel, engraved (T, D. 9889) 25^ 
 
 177 " " 'prepared for engravers 35^ 
 
 " " see " Iron and Steel." 
 
 151 " stereotype 25^ 
 
 ■" " old and broken (T. D. 1559), as type 
 
 metal. 
 151 " of other materials, engraved or lithographed for 
 
 printing, except fashion plates, above 25^ 
 
 177 Platinum, articles, or wares manufactured not specially 
 provided for, composed wholly or in part of 
 platinum, whether partly or wholly manufac- 
 tured (G. A. 1300), (see notes to Section 4, 
 
 Act of Aug. 28, 1894) 35^ 
 
 (articles composed wholly or partly of plati- 
 num, if not found in this "schedule " under 
 their specific names, are classified under 
 this general provision.) 
 
 ♦Corn and bunion plasters, composed of felt and adhesive 
 material, having no medicinally curative properties, held not to be 
 medicinal preparations, but dutiable as felts under paragraph 
 284 (G. A. 1314). This does not seem to be in harmony with G. 
 A. 1187 upon adhesive plasters. 
 
EXISTING IvAWS AND DECISIONS. 487 
 
 Paragraph , Rate of 
 
 Law, 1894. Duty. 
 
 Platinum — Continued. 
 
 589 ** in ingots, bars, sheets and wire ..free. 
 
 590 * ' unmanufactured * free. 
 
 590 " vases, retorts, and other apparatus, vessels, 
 
 and parts thereof composed of platinum, 
 adapted for chemical uses (T. D. 7335, G. 
 
 A. 1925) free. 
 
 ^12 ) Playing cards, in packs not exceeding 54 cards and at a 
 §38 ) like rate for any number in excess (T. D. 8617, 10154, 
 10731, 11518) 
 
 lof per pack and 50^, and int. rev. tax 2f per pack, 
 partially manufactured (T. D. 3270), as if manufactured. 
 
 177 Pliers, iron or steel (G. A. 23) 35^ 
 
 Plows, see "Agricultural Implements." 
 177 " planes for... 35^ 
 
 592 Plumbago (T. D. 491, 1627) free. 
 
 §3 " stove polish (T. D. 1947, 6403) 20^ 
 
 115 Plumbers' hooks and hold-fasts (T. D. 7404) 
 
 lyi cts. per lb. but not less than 35^ 
 
 140 " knives 35^ 
 
 §3 Plum pudding (T. D. 8533) 20^ 
 
 14 " paste, coal-tar product (T, D. 9638) 2^<fo 
 
 Plumes, see "Feathers." 
 217 Plums, green or otherwise (T. D. 2670, 10274) per lb. \y2f 
 
 217 " soaked in brine and dried (T. D. 265, 38ii).per lb. i^^ 
 
 218 " preserved 30^ 
 
 Plushes : f 
 
 593 black plush, known commercially as hatters' plush, 
 
 composed of silk, or of silk and cotton, and used ex- 
 clusively for making men's hats (G. A. 2726) free. 
 
 * " Platina unmanufactured extends to and comprehends platina 
 imported in any shape or form not constituting an article suitable 
 for use without further manufacture" (T. D. 3770, 8203; G. A. 
 2910). 
 
 f Pile fabrics are described in standard works as "textures 
 woven with a loop or otherwise raised surface." Looped pile is 
 any fabric in which the woven loop remains uncut, as in Brussels 
 and tapestry carpets and Terry velvets. When these loops are 
 cut in the finished texture, then the material is a cut pile. For 
 ordinary loop and cut pile fabrics two warps are required (G. A. 
 390, 2146), The provisions of pars. 259 and 299 refer to piece goods 
 and not to manufactures thereof (G. A., 2069). 
 
 Astrachans should be classified as manufactures of wool (T. D. 
 14120, citing, in extenso. In re Herman, Circuit Court of Appeals, 
 56 Fed. Rep. 477; G. A. 2219). 
 
488 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Plushes.* — Continued. 
 259 plushes, velvets, velveteens, f corduroys, | and all pile 
 fabrics, composed of cotton or other vegetable fiber, 
 (G. A. 474, 539, 692, 2112, 2163, 2418) 
 not bleached, dyed, colored, stained, painted or 
 
 printed 40^ 
 
 if bleached, dyed, colored, stained, painted or 
 
 printed 47/^^ 
 
 299 plushes, (except pile fabrics) silk, or silk chief value 
 
 (G. A. 2418, 2112, 2925). . .$1 per lb., but not less than 50^ 
 plushes and other pile fabrics, wholly or in part of 
 wool, worsted or animal hair (G. A. 628, 1521, 1004, 
 2069, 2 1 19, 2069, 2454), see Wool, manfs. of. 
 plush, manufactures of, dutiable as a manufactures of 
 the material of which the plush is composed. 
 
 353 Pocket books, leather, or leather chief value 305^ 
 
 177 " " " and metal, metal chief value 35^ 
 
 " knives, or parts thereof, see " Knives." 
 
 359 " lamps (T. D. 6908) 50^ 
 
 " mirrors, see " Mirrors." 
 
 " toilet cases, dutiable according to material. 
 
 313 " slates, paper chief value (T. D. 9878) 20^ 
 
 Poles, hop, see hop poles, under "Woods." 
 
 " other, see "Woods." 
 Polishing cloth, wool (T. D. 3147), see Wool, manfs. of. 
 " powders (T. D. 9265, G. A. 605, 1514), accord- 
 to material. 
 
 48 '* earth (T. D. 7146, but see G. A. 1514) 25^ 
 
 594 " stones (G. A. 1989) free. 
 
 638 " " artificial, pumice and sand (G. A. 1883). free. 
 
 61 Pomatum and pomades 40^ 
 
 568 Pomades, enfleuraged, for man'f. of pomades (T. D. 5968). free. 
 
 489 Pomegranates free. 
 
 302 Pongees, silk 45^ 
 
 Poplar wood, see "Woods," and " Paper stock." 
 Poplins, see "Cottons," "Woolens" and "Silk." 
 206 Poppy seed, 56 lbs. to bushel (T. D. 3451, 7828). .per bush. 2o«' 
 29 " " oil, raw, boiled, or oxidized, 7^^ lbs. to gal. 
 
 (T. D. 3473, 9803) i-per gal. 20^ 
 
 ♦See notes on page 487. 
 
 f Cotton velveteens cut bias for dress facings and trimmings, 
 are classified as manufactures of cotton at 35^, under par. 264. 
 In re Kursheedt Manf. Co. Circuit Court of Appeals 54 Fed. Rep. 
 159, affirming G. A. 890, see G. A. 2075. 
 
 X Corduroys discolored by process of singeing not dutiable as 
 colored (G. A. 1021). 
 
EXISTING LAWS AND DECISIONS. 489 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 84 } Porcelain ware, including 'plaques, ornaments, toys, 
 ^5 ) charms, vases, statuettes* (T. D. 6965, 7572, 
 
 9735; G. A. 1692, 1330, 1764, 2021, 2120). 
 
 if plain white 30^ 
 
 if decorated 35^ 
 
 321 " dolls and doll heads (G. A. 1543, 1546, 2406). 25^ 
 
 86 " lemon squeezers (T. D. 9162) 30^ 
 
 90 " or opal glassware (G. A. 2390) 40^ 
 
 86 " slabs or slates, plain (T. D. 618) 30^ 
 
 86 •* " " " decorated (T.D. 618, 6965).... 40^ 
 
 86 " wash tubs (T, D. 7022) 30^ 
 
 224 1^ Pork, fresh 20^ 
 
 Porter, see "Liquors." 
 
 Portieres, according to material of chief value, see 
 
 "Curtains." 
 Portland cement, see "Cement." 
 Portraits, see "Art." 
 636>^Postage or revenue stamps, foreign, cancelled or uncan- 
 celled (G. A. 2990). free. 
 
 113 Posts and columns, or parts or sections of, iron or 
 
 steel per lb. jV 
 
 " wood, see posts under title "Woods." 
 Potash: 
 
 60 acetate of 25^ 
 
 60 bicarbonate of (G. A. 548) 25^ 
 
 54 bichromate of 25^ 
 
 60 bi-sulphite of, (G. A. 496) 25^ 
 
 595 calcined, or pearl ash (T. D. 420) free. 
 
 595 carbonate of, crude, or black salts (T. D. 5096, G. A. 
 
 1249) .free. 
 
 59 carbonate of, purified and put up in bottles for me- 
 dicinal use (T. D. 4575) 25^ 
 
 595 caustic or hydrate of, including refined in sticks or 
 
 rolls free. 
 
 595 chlorate of free. 
 
 54 chromate of 25^ 
 
 595 crude (T. D. 8601) free. 
 
 595 hydrate of, or caustic, including refined in sticks or 
 
 rolls free. 
 
 55 hydriodate of, iodide of, and iodate of per lb. 25;^ 
 
 * In the case of a porcelain vase, decorated by a classic painting, 
 the vase alone worth but |2o, while the painting increased its cost 
 to $600: Ae/d, that the provision for porcelain vases was more 
 specific than "paintings" (G. A. 1981). 
 
 A painting, executed by hand, on porcelain and not commerci- 
 ally known as a plaque, held to be a painting (G. A. 1579, 1768; In 
 re Collamore, Circuit Court 53 Fed. Rep. 1006, adopted by 
 Treasury Department (T. D. 13648), but see G. A. 2963. 
 
 xi 
 
490 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Potash. — Continued. 
 
 595 muriate of free. 
 
 595 nitrate of, or saltpetre, crude free. 
 
 56 " " " refined per lb. Y^f 
 
 56 nitrate of, partially refined (T. D. 674) per lb. Yzf 
 
 57 prussiate of, red or yellow 25^ 
 
 60 salts of, not specially provided for (see note to prepa- 
 rations) 25^ 
 
 595 sulphate of, crude or refined free. 
 
 60 Potassa, acetate of. 25^ 
 
 60 " permanganate (T. D. 1545) 25^ 
 
 75 " tartrate of, or Rochelle salts per lb. 2f 
 
 §3 Potassium (T. D. 9324) 10^ 
 
 204 Potatoes,* 60 lbs. to the bushel (including seed potatoes, 
 
 T. D. 1803, 5153, 8545) per bus. \^f 
 
 Potato starch, see "Starch." 
 
 134 Pots, cast iron per lb. j*^^ 
 
 136 '* cast iron coated, glazed or tinned (T. D. 8527, 
 
 G. A. 105 per lb. 7.f 
 
 144 " enameled 35^ 
 
 359 Pouches, for tobacco (T. D. 7084) 50^ 
 
 226 Poultry, alive or dead, but undressed (G. A. 1916). .per lb. 2,<* 
 
 226 " dressed per lb. 3<^ 
 
 225^ " prepared, in cans or otherwise 20^ 
 
 401 " wild ducks not poultry (G. A. 412) free. 
 
 i6>^Pounce (sandarach powdered) io<^ 
 
 314 Powder puffs, as brushes (T. D. 31 14, G. A. 1731, 2034). . 35^ 
 
 Powders : 
 
 160 aluminum bronze (G. A. 1036) 40^ 
 
 537 bleaching or chloride of lime (G. A. 954) free. 
 
 160 bronze (T. D. 5530, G. A. 991, 2885) 40^ 
 
 463 curry free. 
 
 finishing, according to material. 
 
 324 fulminating, fulminates and like articles, not specially 
 
 provided for 30^ 
 
 177 gold (G. A. 2809) 35^ 
 
 325 gun, and all explosive substances used for mining, 
 
 blasting, artillery, or sporting purposes, 
 
 valued at 20^ or less per lb per lb. ^^' 
 
 valued over 2of per lb per lb. S^^- 
 
 61 hair, diamond, gold or silver (T. D. 6113) 40^ 
 
 21 ink 25^ 
 
 59 iron (T. D. 1747) 25^ 
 
 §3 incense (G. A. 10) 20^ 
 
 i6>^ insect (T. D. 6161) 10^ 
 
 ♦Potatoes being perishable, cannot be entered for warehouse 
 or transportation (T. D. 8443). 
 
EXISTING LAWS AND DECISIONS. 491 
 
 Paragraph " Rate of 
 
 I,aw, 1894, Duty. 
 
 Powders— Continued. 
 medicinal, see "Preparations." 
 polishing^, according to material (T. D. 9265, G. A. 605, 
 
 1514). 
 
 14 ruby (T. D. 2639) 25^ 
 
 61 sachet 40^ 
 
 160 silver bronze (G. A. 2885) 40^ 
 
 164 silver, pure silver 30^ 
 
 61 toilet (T. D. 9151; G. A. 2738) 40^ 
 
 61 tooth (T. D. 9068) 40^ 
 
 Precious stones and imitations: 
 338 precious stones of all kinds, (except diamonds, see 
 note to diamonds) cut but not set (T. D. 7742, 9211; 
 
 G. A. 1726, 1727, 2003, 2141) 25^ 
 
 338 if uncut \o<fo 
 
 338 if set, including pearls set and not specially provided 
 
 for 30^ 
 
 if set as jewelry, see "Jewelry." 
 338 imitations of precious stones not exceeding one inch 
 in dimensions, not set (T. D. 7305, 8155; G. A. 1331, 
 
 1467, 1727, 1730, 2198, 2274, 2949) \o% 
 
 imitations, when set as jewelry, see "Jewelry." 
 Preparations, viz.: 
 anatomical, see " Anatomy." 
 7 alcoholic perfumery, including cologne water and 
 other toilet waters (T. D. 7369, 9712; G. A. 1561, 
 
 1837) $2.00 per gall, and 50^ 
 
 61 non-alcoholic perfumery 40^ 
 
 7 alcoholic compounds not specially provided for, (T. D. 
 6195, 9712; G. A. 1561, March i, 1895). 
 
 $2.00 per gall, and 50^ 
 60 chemical compounds and salts, not specially provided 
 
 for* (G. A. 699) 25^ 
 
 443 chemical compounds, if coal tar product (not medicinal), 
 
 (G. A. 2032, 2261) free. 
 
 coal tar, not medicinal, see " Coal Tar." 
 60 preparations or products known as alkalies, alkaloids,! 
 distilled oils, essential oils, expressed oils, rendered 
 oils, and all combinations of the foregoing not spe- 
 cially provided forf 25^ 
 
 *The U. S. Supreme Court held that an unenumerated article 
 which is undoubtedly a chemical compound or salt, should be 
 classified as such and not by assimilation to some enumerated 
 article (T. D. 11298, citing Mason vs. Robertson 139 U. S. 624; and 
 G. A. 637). 
 
 f" Alkaloids and combinations of," is a more specific provision 
 than " medicinal preparations " (T. D. 13826, adopting and citing, 
 in extenso, In re Hirzel, Circuit Court 53 Fed. Rep. 1006, affirmed 
 by Circuit Court of Appeals, Hirzel et al vs. U. S. 58 Fed. Rep. 
 772. 
 
492 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Ivaw, 1894. Duty. 
 
 Preparations — Continued. 
 59 medicinal waters, such as cherry, laurel, rose, or 
 
 orange flower (T. D. 5945, 9931; G. A. 102, 1042) 25^ 
 
 239 compounds or preparations (except as specified in 
 paragraph 58) of which distilled spirits are a com- 
 ponent part of chief value, not specially provided 
 for, there shall be levied a duty not less than that 
 imposed on distilled spirits (T. D. 5300). 
 
 192 preparations similar to macaroni and vermicelli (T. D. 
 
 8819, 9388) 20^ 
 
 58 preparations, medicinal, all, including medicinal coal 
 
 tar preparations and medicinal proprietary prepara- 
 tions, of which alcohol is a component part, or in the 
 preparation of which alcohol is used, not specially 
 provided for (T. D. 7574, 10418; G. A. 2023, 2221, 
 2453, 2488, 886, 1456, 1563, 1800, 2651), 
 
 50^ per lb. but not less than 25^ 
 
 59 same, if alcohol is not a component part, (G. A. 1187, 
 
 1293, 2329) 25^ 
 
 opium, see "Opium." 
 
 61 preparations used as applications to the hair, mouth, 
 
 teeth, or skin, such as cosmetic, dentifrices, pastes, 
 
 pomades, powders, and all toilet preparations and 
 
 articles of perfumery not specially provided for (T. 
 
 D. 6113, 9151; G. A. 1779) 40^ 
 
 perfumery, see "Perfumery." 
 of pyroxyline, see "Collodion." 
 for societies, see "Societies." 
 i6>^ drugs, such as barks, beans, berries, balsams, buds, 
 bulbs, bulbous roots, excrescences, fruits, flowers, 
 dried fibers, dried insects, grains, gums and gum 
 resins, herbs, leaves, lichens, mosses, nuts, roots and 
 stems, spices, vegetables, seeds (aromatic, not 
 garden seeds), and seeds of morbid growth, weeds, 
 and woods used expressly for dyeing, any of the 
 foregoing of which are 7iot edible, but which are ad- 
 vanced in value or condition by refining or grinding, 
 or by other process of manufacture, and not specially 
 
 provided for (see paragraph 470) 10^ 
 
 Presents, articles imported "as presents" are liable to 
 duty, unless such article is specially exempted by law 
 (T. D. 7939, 1 1305). 
 Preserves, see "Fruits, preserved." 
 Press cloth, wool (G. A. 1016) see Wool, manfs of. 
 277 " " jute (G. A. March 28, 1895) 35^ 
 
EXISTING LAWS AND DECISIONS. 493 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 311 Printed matter, all not specially provided for* (G. A. 
 
 1996) 25^ 
 
 311 " " on cotton, as printed matter (G. A. 425). 25^ 
 
 Prints, lithographic, see "Lithographic prints." 
 " or engravings, see "Engravings." 
 
 100 Prisms, glass (G. A. 1336, 1934) (see " Lenses ") 35^ 
 
 177 Prismatic compasses, if metal chief value (T. D. 8623). . . 35^ 
 Prizes or trophies, see " Medals." 
 Produce or growth of the United States, exported and 
 
 returned, see "United States products returned." 
 Professional books, implements, instruments, and tools, 
 ofpersons arriving in the United States, see "Effects." 
 Prohibited importations, see Act March 2, 1883, Sections 
 6, 10, II, 12, and paragraphs 238, 471, Act of Aug. 28, 
 1894, Acts March 3, 1879 and March 3, 1891 {supra). 
 Proprietary articles and medicines, see " Preparations." 
 Protractors, dutiable according to material. 
 Provender, see "Oats." 
 Prunella, see "Buttons" and "Woolens." 
 
 489 Prunelles (T. D. 6330) free. 
 
 Prune wine or juice, see " Fruit Juice." 
 
 217 Prunes (T. D. 4993) per lb. i>^^ 
 
 218 " preserved in sugar (T. D. 2654) 30^ 
 
 Pruning knives, see " Knives." 
 
 Prussian blue, see " Blues." 
 
 57 Prussiate of potash, red or yellow 25^ 
 
 60 " " soda, yellow (T. D. 11298, G. A. 637) 25^ 
 
 Publications, see "Books" and "Periodicals." 
 
 177 Puff boxes, metal chief value 35^ 
 
 353 " " papier mache or wood pulp 30^ 
 
 102 " " glass and metal, glass chief value 35^ 
 
 177 Pulleys, iron, brass or other metal 35^ 
 
 181 " wood 25^ 
 
 14 Pulp, blue (T. D. 4089) coal tar color 25^ 
 
 264 " cotton (G. A. 1866, 2414) 35^ 
 
 303 " grass (G. A. 1128) 10^ 
 
 264 " rag, if cotton chief value (G. A. 2414) 35^ 
 
 303 " straw (G. A. 1 128) 10^ 
 
 303 " wood, mechanically ground, and chemical wood 
 
 pulp, bleached or unbleached 10^ 
 
 *In the opinion delivered by the Supreme Court of the United 
 States, in the case of Arthur vs. Moller, (97 U, S. 365 cited G. A. 
 282) it was stated that the term printing includes most of the forms 
 of figures, or characters, or representations, colored or uncolored, 
 that may be impressed on the yielding surface, and that it is not 
 necessary that the character produced should be letters or 
 numerals, or the result of types or stereotypes, or be reading 
 matter (T. D. 3941, 5485, 4767, 9812, 10729; G. A. 425). 
 
494 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1794. Duty. 
 
 353 Pulp, wood or other pulp, manufactures of, or of which 
 same is component material of chief value, not 
 specially provided for (T. D. 9644, G. A, 1943), 
 
 (see notes to Section 4, Act of Aug. 28, 1894) 30^ 
 
 §3 Pulque (T. D. 6871) 20^ 
 
 597 Pulu free. 
 
 598 Pumice free. 
 
 638 " stone, crude or manufactured (G. A. 1883) free. 
 
 638 •' in bricks (T. D. 1517, G. A. 1883) free. 
 
 207 Pumpkins 10^ 
 
 2o6>^Pumpkin seeds 10% 
 
 181 Pumps, wood 25^ 
 
 177 " metal 35^ 
 
 177 Punchers, iron or steel 35^ 
 
 48 Purree (T. D. 8705) 25^ 
 
 177 Purses, clasps for, metal (T. D. 9169) 35^ 
 
 " dutiable according to material. 
 
 46 Putty per lb. Yz'^' 
 
 140 " knives *. 35^ 
 
 Pyrites, see "Ore." 
 
 363 Pyrogallic acid free. 
 
 18 " " so-called (extract of chestnut) (T. D. 3412).. 10^ 
 
 I Pyroligneous acid (T. D. 3964, 4378) 20^ 
 
 Pyroxyline, see "Collodion." 
 
 Q 
 
 177 Quadrants and sextants, metal 35^ 
 
 177 Quadrant frames, metal 35^ 
 
 181 " " wood 25^ 
 
 683 Quassia wood free. 
 
 Queensware, see "Earthenware." 
 18 Quercitron, extract, for tanning (G. A. 989, 1289; T. D. 
 
 13860) 10^ 
 
 Quick grass root, see "Drugs." 
 
 i7oKQuicksilver, or mercury per lb. 'j^ 
 
 387 " flasks or bottles, of either domestic or for- 
 
 eign manufacture, when exported and 
 
 returned free. 
 
 394 Quilla, bark free. 
 
 600 Quills, prepared or unprepared, but not made up into 
 
 complete articles (G. A. 1761, 2460) free. 
 
 600 " goose, split (G. A. 2460) free. 
 
 §3 " toothpicks (T. D. 1291, G. A. 384) 20^ 
 
 §3 Quill pens (G. A. 85) 20^ 
 
 Quiltings, according to the material. 
 
 328 Quilts of down 35^ 
 
 276 " cotton, embroidered (G. A. 1164) 50^ 
 
 " other, according to material of chief value. 
 
EXISTING LAWS AND DECISIONS. 495 
 
 Paragraph Kate of 
 
 I«aw, 1894. Duty. 
 
 489 Quinces, green free. 
 
 218 " preserved 30^ 
 
 Quince seed, see "Seeds." 
 601 Quinia, sulphate of, and all alkaloids or salts of cin- 
 chona bark (T. D, 5901, 6268, 6865) free. 
 
 394 Quinia, barks, cinchona and other, from which quinine 
 
 may be extracted (T. D. 9465) free. 
 
 601 Quinidia, sulphate of (T. D. 6268) free. 
 
 58 Quinine and sherry wine, as medicinal preparation 
 
 (T. D. 6100) 50 cts. per lb. but not less than 25^ 
 
 462 Quoits or curling stones, and curling stone handles free. 
 
 189 Rabbits, alive 20^ 
 
 §3 " eviscerated or dressed (T. D. 2325) 10% 
 
 225^ " in vinegar (T. D. 7244) 20^ 
 
 " skins, as fur skins (T. D. 6394). 
 
 497 Raffia (T. D. 7268; G. A. 2839) free. 
 
 Rafts, see "Woods." 
 Rag pulp, see "Pulp." 
 
 577 Rags, of all kinds, for paper stock free. 
 
 685 " wholly or partly wool free. 
 
 602 " not specially provided for (T. D. 5620, 6760) free. 
 
 117 Railroad bars, iron or steel, or part steel per lb. -^\f 
 
 " cars, see "Cars." 
 
 152 " chairs (T. D. 276) 25^ 
 
 " iron for repairs or remanufacture, see section 
 3021 R. S. {supra) 
 
 117 " T rails, iron or steel per lb. ^^f 
 
 117 *'- flat rails, iron or steel, punched per lb. /^^ 
 
 no " crop ends of rails (as scrap) per ton I4.00 
 
 152 " fish plates, or splice bars, iron or steel 25^ 
 
 " ties, of wood, see "Wood." 
 
 " sleepers (T. D. 2673), see Lumber, under title 
 
 "Wood." 
 " wheels and tired wheels for railway purposes, 
 see " Iron and Steel." 
 
 217 Raisins (G. A. 2382) per lb. i yif' 
 
 177 Rakes, iron or steel 35^ 
 
 181 " wood 25^ 
 
 " horse, see "Agricultural Implements." 
 Ramie, manufactures of, see "Grass." 
 
 497 " or china grass free. 
 
 277 " cloth (G. A. 1037, 1062) 35^ 
 
 Ramrods, see "Guns." 
 
 61 1 Rape seed free. 
 
 31 " " oil {tYz lbs. to gal. per T. D. 9323, G. A. 2490), 
 
 per gal. 10^ 
 
496 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. ' Duty. 
 
 139 Rapiers (swords) (T. D. 6350) 35^ 
 
 489 Raspberries (T. D. 3162) free. 
 
 §3 Raspberry syrup, non-alcoholic (G. A. 2078, 2453)... 20^ 
 
 17 " oil per lb. $2.00 
 
 §3 " vinegar (G. A. 1616) 20^ 
 
 Rasps, see "Files." 
 Ratifia, see "Liquors." 
 684 Rattan, unmanufactured (T. D. 4949, 9779; G. A. 1665).. free. 
 
 " materials for hats, bonnets or hoods, see "Hats." 
 
 179 Rattans, chair cane or reeds, wrought or manufactured 
 
 from rattans or reeds (T. D. 9779, G. A. 1665, 
 
 2266) 10% 
 
 " for canes, see " Canes." 
 
 181 " polished, varnished, etc. (G. A. 1499) 25^ 
 
 181 " other manufactures of (G. A. 1014) 25^ 
 
 321 Rattles, toys (T. D. 1346) 25^ 
 
 " other, dutiable according to the material. 
 Raw or unmanufactured articles, see Section 3, Act Aug. 
 28, 1894. 
 
 353 Razor cases, papier mache (T. D. 7162) 30^ 
 
 353 " " leather 30^ 
 
 353 * ' strops, leather chief value. 30^ 
 
 140 Razors and razor blades, finished or unfinished 45^ 
 
 Reapers, see "Agricultural implements." 
 
 177 Reaping hooks, iron or steel 355^ 
 
 51 Red lead per lb. i>^<2^ 
 
 59 ' * precipitate 25^ 
 
 Reeds, for canes, whips and umbrellas, see "Canes" 
 "Whips" and "Umbrellas." 
 
 684 " unmanufactured (T. D. 9779, 4949) free. 
 
 179 " wrought or manufactured from rattans or reeds 
 
 (T. D. 9779, G. A. 1665, 2266) lofo 
 
 181 " bamboo, for clarionets (G. A. 978) 25^ 
 
 179 " for corsets (G. A. 2266) 10^ 
 
 Regalia, according to the material (T. D. 4435). 
 
 " specially imported for societies, see "Societies." 
 
 376 Regulus of antimony or metal (G. A. 463) free. 
 
 453 " " copper (T. D. 4529, 10173) free. 
 
 Re-importation of domestic articles, see "United States 
 products returned." 
 " of foreign articles, exported for repairs, 
 duty to be assessed on entire valua- 
 , tion, including repairs (T. D. 2081, 2631, 
 7866, 11716). 
 " of foreign articles to be treated as orig- 
 inal importation* (T.D. 2246, 2815, 3010, 
 ii505> G' A. 1273, 2755, 2823). 
 
 * Re-imported goods entitled to bonded warehouse privileges 
 (T. D. 14995). 
 
EXISTING LAWS AND DECISIONS. 497 
 
 Paragraph Rate of 
 
 Ivaw, 1894. Duty. 
 
 Religious societies, articles specially imported for, see 
 "Societies." 
 
 604 Rennets, raw or prepared (T. D. 6624) free. 
 
 Repairs, machinery imported for, see Sec. 13, Act Aug. 
 28, 1894 {supra). 
 " see " Cars," "Re-importations " and "Vessels." 
 Reps, dutiable according to material. 
 Resins, gum, (drugs) see " Drugs." 
 " medicinal, see "Preparations." 
 
 443 Resorcine (T. D. 6619, 13410; G. A. 1939) free. 
 
 Reticules, according to material of chief value. 
 Retorts, and parts thereof, of platinum, see " Platinum." 
 
 87 " gas 20^ 
 
 Returned cargo, see "Re-importations" and "United 
 States products returned." 
 
 587 Rhododendrons (G. A, 2948) free. 
 
 Rhubarb, see "Drugs." 
 Ribbon wire, see "Wire." 
 264 Ribbons, cotton or cotton chief value, if not trimmings... 35^ 
 276 ' ' cotton or linen, if trimmings (G. A. April 24, 1895, 50^ 
 
 177 " metal (T. D. 4204) 35^ 
 
 302 " silk or silk chief value 45^ 
 
 " velvet, see "Plushes." 
 
 • " mixed materials, see notes to Sec. 4, Act of 
 
 Aug. 28, 1894. 
 
 193 Rice, cleaned (G. A. 1112, April 11, 1895) per lb. i^^ 
 
 193 " uncleaned, or rice free of the outer hull and still 
 having the inner cuticle on (T. D. 5916, G. A. 
 
 1067; T. D. 13010, G. A. 1652) per lb. ^^^ 
 
 " warehoused for cleansing, see Act March 24, 1874 
 {supra). 
 193 " broken, which will pass through a sieve known 
 
 commercially as No. 12 wire seive per lb. ^if 
 
 193 " flour per lb. yi^ 
 
 232 " " if starch (G. A. 449) per \h. i}4^ 
 
 193 " meal per lb. X^ 
 
 " from Hawaiian Islands, see Act of August 15, 
 1876 (supra). 
 193 " paddy or rice having the outer hull on (T. D. 
 
 5916) per lb. 3/f 
 
 558 " root (T. D. 6215) free. 
 
 232 " starch (T. D. 141 14) per lb. ij4 
 
 Rifles, see "Guns." 
 
 353 Ringlets, human hair chief value (but see G. A. 1027) 30^ 
 
 Ring waste, see "Wool." 
 
 353 Rings, human hair chief value 30^ 
 
 336 " if jewelry (G. A. 971) 35^ 
 
 177 " metal, if not jewelry 35^ 
 
 " other, according to material (T. D. 8865). 
 
498 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Rivet wire rods, iron or steel, see "Wire Rods." 
 
 153 Rivets, iron or steel (G. A. 928) 25^ 
 
 177 " any other metal 35^ 
 
 " for repair and construction of vessels, see 
 "Vessels." 
 Robe patterns, according to material (G. A. 2088, T. D. 
 13938). 
 353 Robes, buffalo, wholly or partly made up (T. D. 3351) — 30^ 
 329 " ** not made up, but dressed on the skin 
 
 (T. D. 3351, 6078; G. A. 1857) 20^ 
 
 353 " goat skin (T. D. 7063) 30^ 
 
 " lap or carriage, woolen (G. A. 275), see "Wool, 
 
 manfs. of." 
 " other, according to material (T. D. 7298). ^ 
 
 75 Rochelle salts, or tartrate of soda and potassa. . .per lb. 29 
 Rockingham ware (T. D. 1528, G. A. 2508), see "Earthen- 
 ware." 
 
 177 Rods and eyes, stair, brass or other metal 35^ 
 
 " copper, iron, or steel, see these materials. 
 " for construction and repair of vessels, see "Ves- 
 sels." 
 
 181 Rollers, lithographic (T. D. 6136), wood chief value 25^ 
 
 Roman cement, see "Cement." 
 375 Roncou, rocou, annato, or Orleans, and all extracts of. . .free 
 
 304 Roofing felt 10^ 
 
 304 " paper (G. A. 2293) 10^ 
 
 351 " paste, asbestos chief value 25^ 
 
 109 " slates (T. D. 2396) 20^ 
 
 tile, see "Tiles." 
 
 381 Root, arrow, raw or unmanufactured (G. A. 533) free. 
 
 " chicory, see " Chickory." 
 
 231 " dandelion root, prepared as coffee substitute 
 
 (T. D. 3289, 6865) per lb. i%f 
 
 466 " " raw, dried, or undried, but unground.. free. 
 
 232 * ' flour, if starch (T. D. 141 14) per lb. i Yzf 
 
 " ginger, see "Ginger." 
 
 534 " licorice, unground free. 
 
 i6>^ " " ground (G. A. 2363) 10^ 
 
 385 Roots, for Agricultural Department, or U. S. Botanical 
 
 Garden free. 
 
 " and bulbs, not edible, not specially provided for, 
 see "Plants." 
 
 510 " hop, for cultivation free. 
 
 " not edible (drugs), see " Drugs." 
 
 558 " not specially provided for (T. D. 6215) free. 
 
 577 Rope ends, and waste rope, for paper stock free. 
 
 264 " cotton (T. D. 9187) 35$^ 
 
 507 " hide (T. D. 4751) free. 
 
EXISTING LAWS AND DECISIONS. 499 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Rope — Continued. 
 
 " made of grass or vegetable substances, see 
 
 "Cordage." 
 " wire, see "Wire." 
 Roping wool, see "Wool." 
 
 Rosaries, according to the material of chief value (T. D. 
 8920, G. A. 393, 811, 2909). 
 
 568 Rosemary or anthoss oil free. 
 
 206^ " seed (G. A. 444) 10^ 
 
 470 Rose leaves free. 
 
 " " crystallized (T. D. 9268), as confectionery. 
 
 " plants, see " Plants." 
 
 59 " water (T. D. 5945, 9931; G. A. 102, 1042) 25^ 
 
 684 Rosewood, in the log, rough or hewn free. 
 
 " other form see specific art'e under "Woods." 
 
 568 Roses, ottar of (T. D. 9241, G. A. 1829) free. 
 
 218 " conserve of, as sweetmeats (T. D. 4339) 30^ 
 
 60 " oil of, so-called (G. A. 199) 25^ 
 
 470 Rosin, crude free. 
 
 i6>^ " otherwise than crude 10^ 
 
 §3 " in small blocks for violin bows (G. A. April 30, 
 
 1895) 20^ 
 
 102 " encased in glass, if glass chief value (T. D. 6697). 35^ 
 
 181 " in wood, wood chief value (G. A. 1528) 25^ 
 
 363 Rosolic acid (T. D. 9827) free. 
 
 638 Rotten stone, crude or manufactured free. 
 
 61 Rouge, for toilet 40^ 
 
 48 " vigital (T. D. 10082) 259^ 
 
 Roving waste, see "Wool." 
 Rubber, India, see "India Rubber." 
 Rubies, see "Precious Stones." 
 
 14 Ruby powder (T. D. 2635) 25^ 
 
 Ruchings and rufflings, cotton, linen or vegetable fiber, 
 see "Embroideries." 
 
 301 " and rufflings, neck, silk or silk chief value 50^ 
 
 Rugs, see "Carpets." 
 
 " traveling, wool (G. A. 2454), classified under par. 
 
 296 if assimilating to carpets. 
 " " other, according to material of chief 
 
 value (T. D. 7298, 9150). 
 
 352 Rules, bone or horn 25^ 
 
 177 folding, wood and metal, if metal chief value (T. 
 
 D. 7945) 35^ 
 
 354 " ivory (T. D. 9295) 35^ 
 
 353 " guttapercha .30^ 
 
 •177 " metal (T. D. 7945) 35^ 
 
 181 " wood, or wood chief value 25^ 
 
 60 Rum, essence, or oil of bay leaves (T. D. 2644) 25^ 
 
 " see " Liquors." 
 
500 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 190 Rye and rye flour (T. D. 677, 6156) 20^ 
 
 558 " sheaves, dried (T. D. 10073, G. A. 1755) free. 
 
 470 Sabadilla seed (G. A. 1377) free. 
 
 329 Sable skins, fur skins, dressed (T. D. 10053) 20^ 
 
 493 " " not dressed (G. A. 1924) free. 
 
 139 Sabres 35^ 
 
 139 " blades for 35^ 
 
 183 Saccharine (T. D. 8821) 25^ 
 
 302 Sachets, silk (T. D. 9533) 45^ 
 
 61 Sachet powder 40^ 
 
 286 Saddle girths, wool (T. D. 8255), see webbing under title 
 "Woolens." 
 
 353 Saddles, leather and metal, if leather chief value 30^ 
 
 " felt for, see Felts under title Woolens. 
 
 134 Sadirons, cast iron per lb. -^^^ 
 
 Safety pins, see " Pins." 
 
 605 Saffron and safflower, and extract of, and saffron cake 
 
 (T. D. 3330, 9515) free. 
 
 235 Sage per lb. i^ 
 
 60 - oil (T. D. 9336) 25^ 
 
 606 Sago, crude, and sago flour (T. D. 4443, G. A. 504) free. 
 
 264 Sail duck, cotton 35^ 
 
 277 " " linen 35^ 
 
 561 " needles (G. A. 1804) free. 
 
 611 Saint John's bread or bene seed free. 
 
 607 Salacine free. 
 
 60 Sal acetosella, chemical salt (T. D. August 27, 1857) 25^ 
 
 8>^Sal ammoniac, or muriate of ammonia. . . 10% 
 
 67 Sal soda, or soda crystals (G. A. 1347, 1862) per lb. yi^ 
 
 64 Saleratus per lb. yif' 
 
 363 Salicylic acid (T. D. 5524) free. 
 
 59 Salicylate of sodium (T. D. 3395, G. A. 2329) 25^ 
 
 Salmon, see " Fish." 
 
 612 Saloup or selep free. 
 
 622 Salt cake (sulphate of soda) (T. D. 2370, G. A. 1292) free. 
 
 608 Salt in bulk, bags, sacks, barrels or other packages, 
 
 free, but the coverings shall pay the same rate of duty 
 as if imported separately: Provided, That if salt is 
 imported from any country, whether independent or a 
 dependency, which imposes a. duty upon salt exported 
 from the U. S., then such salt dutiable at the rate of 
 duty under par. 322 of Act of Oct. i, 1890, viz.: Salt in 
 bags, sacks, barrels, or other packages, 12^ per 100 lbs.; 
 in bulk, 8^ per 100 lbs.* (G. A. March 28, 1895). 
 
 ♦List of countries imposing duty on salt, see T. D. 15201; G. A. 
 2826; T. D. 15257, 15295, 15341, 15344, 15363, 15355, 15370, 15437, 
 15443, 15483, 15487, 15501; G. A. 2938. 
 
 Whenever salt is entitled to free entry under paragraph 608 the 
 
EXISTING LAWS AND DECISIONS. 501 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 595 Saltpetre, or nitrate of potash, crude free. 
 
 56 '• refined per lb. Yzf 
 
 56 " partially refined (T. D. 674) per lb. >^f* 
 
 372 Salts, anirine free. 
 
 595 " black (T. D. 5096, G. A. 1249) free. 
 
 60 " chemical and chemical compounds, not specially 
 provided for (see note to Preparations) (G. A. 
 
 699) 25^ 
 
 " Carlsbad, (T. D. 9715) see " Mineral water salts." 
 
 601 " of cinchona bark (T. D. 5901, 6268, 6865). free. 
 
 60 " of iodine, not otherwise provided for 25^ 
 
 24 " Epsomorsulphateofmagnesia(seepar. 542)per lb. \f 
 
 622 " Glauber (sulphate of soda) free. 
 
 " manure, see "Fertilizers." 
 " of mineral waters, see " Mineral Waters." 
 443 " napthol (T. D. 13410; G. A. 1840, 1851) .free. 
 
 coverings are dutiable, irrespective of the use to which the salt 
 may be applied (T. D. April 5, 1895); but when the salt is dutiable 
 under paragraph 322, Act of Oct. i, 1890, and withdrawn for curing 
 fish under the provisions of said paragraph 322, then the coverings 
 are not dutiable (T. D. April 2, 1895). 
 
 The Treasury Department holds that paragraph 322 of the Act 
 of Oct. I, 1890 has not been repealed and that dutiable salt in bond 
 may be withdrawn free of duty for curing meats for exportation 
 and for curing fish (T. D. 15272). 
 
 Salt for Curing Meats and Fish. 
 Paragraph 322 of Act of Oct. i, 1890. Provided, That imported 
 salt in bond may be used in curing fish taken by vessels licensed 
 to engage in the fisheries, and in curing fish on the shores of the 
 navigable waters of the United States, under such regulations as 
 the Secretary of the Treasury shall prescribe; and upon proof 
 that the salt has been used for either of the purposes stated in this 
 proviso, the duties on the same shall be remitted: Provided, 
 further, That exporters of meats, whether packed or smoked, 
 which have been cured in the Unitdd States with imported salt, 
 shall, upon satisfactory proof, under such regulations as the 
 Secretary of the Treasury shall prescribe, that such meats have 
 been cured with imported salt, have refunded to them from the 
 Treasury the duties paid on the salt so used in curing such 
 exported meats, in amounts not less than one hundred dollars. 
 
 First Proriso— Salt for curing fish : 
 
 1. Salt for use in curing fish may be withdrawn from bond any 
 time within three years from date of importation (T. D. 5184). 
 
 2. No part of the salt must be used in repacking, further pre- 
 serving, or curing fish taken by foreign vessels and purchased 
 abroad (T. D. 1652, 3429), but fish caught with a licensed vessel's 
 gear, by parties employed by the master (though not forming a 
 portion of his crew), and brought to the United States in such 
 vessel, are considered as take7i by an American vessel (T. D. 3131). 
 
 3. Small fishing vessels, duly licensed, may withdraw at one 
 time, sufficient salt for use during the fishing season (T. D. 5104). 
 
 4. The salt cannot be used for re-salting fish which has been 
 once cured with salt withdrawn in bond (T. D. 10174). 
 
 5. The salt must not be used for any other purpose than for 
 
502 U. S. IMPORT DUTIES UNDER 
 
 Paragfraph Rate of 
 
 Law, 1894. Duty, 
 
 Salts — Continued. 
 
 25 " of morphia or morphine per oz. 50^ 
 
 75 " Rochelle, or tartrate soda and potassa per lb. T-f 
 
 62 " of santonine, containing 80^ or over of santonine, 
 
 per lb. .|i.oo 
 
 70 " of strychnia or strychnine per oz. 30^ 
 
 60 " of tin 25^ 
 
 663 *' of uranium (T. D. 4293) free. 
 
 " vichy (T, D. 2021) see " Mineral water salts;" 
 
 actually curing fish used for food (" food-fishes ") and cannot be 
 used for c\\r\n%p orgies, or pogie-chum (a fertilizer), nor in salting 
 seines(Y.V>. 1815,2323,2471), nor salting timbers ofaship(T.D. 2778). 
 
 6. The person making the withdrawal entry may sell the salt in 
 lots exceeding 120 bushels each to several fishermen for curing 
 fish, upon conforming to regulations (T. D. 6486). 
 
 7. When the salt has been lost at sea, or by cusualty (e. g. by 
 freshet), before it could be used, the withdrawal bond may be can- 
 celed, upon proof of facts (T. D. 9446), but the damage must have 
 been caused by " accidental fire or other casualty " (T. D. 3256). 
 
 8. Duties /»azrf cannot be refunded {ox salt used in curing fish, 
 but the statute merely allows a withdrawal in bond for such use 
 (T. D. 8630). 
 
 9. The process of "crushing" the salt while in bond before 
 withdrawal cannot be allowed (T. D. 2209). 
 
 10. The salt may be used in any district (T. D. 6152). 
 
 11. Oysters are considered disfish in the meaning of the law (T. 
 D. 7847), and seal skins are a product of the fisheries (T. D. 1276). 
 
 12. General Regulations, 1892, Articles 518-527, 799-802. 
 
 Second Proviso — Salt for curing meats : 
 
 13. The filing of a preliminary notice of intention to ship meats 
 for drawback is an indispensable prerequisite to the claim for 
 drawback on salt (T. D. 7842). 
 
 14. The quantity of salt upon which drawback is claimed must 
 not exceed 20 pounds of salt to 100 pounds of dry salted meats, nor 
 40 pounds of salt to 100 pounds oi pickled-cured meats (T. D. 5882). 
 Smoked meats may be treated as dry salted meats for fixing the 
 maximum allowance of salt (T. D. 6560). 
 
 15. Claims for drawback of less amount than $100 in favor of any 
 one party may be allowed to accumulate to that amount (T. D. 
 5937)- 
 
 16. Bills of lading are not required to be filed with preliminary 
 entries of meats, but may be retained until the final entry (T. D. 
 8471). 
 
 17. Canned meats are entitled to the privilege subject to the 
 limitations prescribed for dry salted meats (T. D. 6517). 
 
 18. Meats of domestic production exported with drawback on 
 salt, if re-imported, may be entered free of duty, upon refunding 
 the amount of drawback (T. D. 6817, with opinion of the U. S. 
 Attorney General). See "United States products returned." 
 
 19. The affidavit of an attorney, agent, or managers in lieu of 
 the oath of the proprietor of a packing establishment, will be 
 sufficient for refund of duties on salt used in curing meats (T. D. 
 10623). 
 
 20. General Regulations 1892, articles 790-802. See also T. D. 
 11775, 12490, 15268, 15343, 15542. 
 
EXISTING LAWS AND DECISIONS. 503 
 
 Paragraph • Rate of 
 
 Law, 1894. Duty. 
 
 59 Salves, medicinal 25^ 
 
 Samples, and pattern cards, if of no commercial value*. free. 
 
 638 Sand, crude or manufactured (T. D. 7816; G. A. 2882) ... free . 
 
 io9>^ " magnetic, (T. D. 7126), as iron ore per ton. 40^ 
 
 Sandal wood, see "Woods." 
 Sandarach, gum, see "Drugs." 
 Sandstone, see "Stones." 
 18 Sanguin, not coal-tar color, but dye stuff (T. D, 9103, G. 
 
 A. 1221) 10^ 
 
 60 Santonate of calcium, containing less than 80% of san- 
 
 tonine (T. D. 9935) 25^ 
 
 62 Santonine and all salts thereof containing 80^ or over of 
 
 santonine per lb. $1.00 
 
 Sapphires, see "Precious Stones." 
 
 106 Sarcophagus, red granite (T. D. 10) 30^ 
 
 " statuary for, see "Art" (G. A. 2016). 
 
 Sardines and sardels, see "Fish." 
 
 Sardinian earth, (T. D. 9770), as ochery earth, see "Paints," 
 Sarsaparilla, see " Drugs." 
 Sassafras, bark and root, see " Drugs." 
 
 60 " oil of 25^ 
 
 39 Satin white 255^ 
 
 684 " wood, in log, rough or hewn free. 
 
 " " other form, see specific article, under 
 
 "Woods." 
 Satins, cotton, as cotton cloth (T. D. 3889, 6328; G. A. 
 2434). 
 
 ^Samples having no commercial value and not salable in the 
 condition they are imported, are not regarded as ""merchandise " 
 and are exempt from duty. The possibility of their becoming 
 salable for some purpose other than their legitimate use as sam- 
 ples (for example samples of cloth being salable as woolen rags,) 
 or the fact that the shippers make a charge for them, does not 
 change their character as samples (T. D. 531, 4828, 9243). 
 
 When samples are returned by the appraiser as having a com- 
 mercial value, and the importer is dissatisfied therewith, his 
 remedy is an application for re-appraisement (G. A. 1915). 
 
 Samples, so-called, imported as a means of advertisement, 
 intended to be sold to jobbers or other dealers constitute an 
 article of merchandise and are dutiable (T. D. 4828). Trunks 
 used by commercial travellers for transportation of samples are 
 exempt from duty (T. D. 7394). Tin signs, Iron show cards and 
 Printed blotting pads, intended to advertise a business or another 
 different article for sale, are not samples, but dutiable as mer- 
 chandise. A sample may be defined commercially as a specimen 
 of an article intended to sell the goods it represents, and not an 
 ordinary means of advertising another article (T. D. 6141, 10461). 
 
 The decisions upon samples and "so-called samples" have 
 been numerous. The following decisions embrace a varied as- 
 sortment of such articles: T. D. 537, 1385, 2156, 2311, 2383, 2640, 3777, 
 3930, 4077, 4828, 6132, 7091, 7277, 7466, 8943, 8998, 9069, 9157, 9243, 
 9416, 9462, 9939, 9990, 10134; G. A. 1246, 1256, 1275, 1294, 1710, 1782. 
 
504 U. S. IMPORT DUTIES UNDKR 
 
 Paragraph • Rate of 
 
 Law, 1894. Duty. 
 
 Satins — Continued. 
 
 302 '• silk 45^ 
 
 " cut for buttons, see " Button Forms." 
 
 134 Sauce pans, cast iron per lb. ^-^f 
 
 136 " " " " coated, glazed or tinned (T. D. 
 
 8527) per lb. 2f 
 
 144 " *' if enameled 35^ 
 
 177 " " copper 35^ 
 
 '* " tin, see "Tin, manfs. of." 
 
 198 Sauces, all kinds.* 30^ 
 
 198 " Chinese soy (G. A* 561) 30^ 
 
 198 " celery (T. D. 6080) 30^ 
 
 211 ** fish, such as bloater paste, anchovy and shrimp 
 
 (T. D. 14267, G. A. 2273; T. D. 14906) 20^ 
 
 198 " mustard (T. D. 5809, 6280; G. A. 1585) 30^ 
 
 609 Sauerkraut free. 
 
 610 Sausage skins (T. D. 9377) free. 
 
 406 Sausages, bologna in cans or otherwise (T. D. 5472, 9406; 
 
 G. A. 867) free. 
 
 406 ** German (T. D. 2220, 9340) free. 
 
 225^ " other (G. A. 2430) 20^ 
 
 225?/^ ** sausage meat in cans (T. D. 7066) 20^ 
 
 §3 Saw dust (T. D. 4899), if not for dyeing or tanning \o% 
 
 181 " ** compr'd, wood and glue, articles of (T. D, 7831). 25^ 
 " logs, see "Woods." 
 " plates, see " Iron and Steel." 
 
 154 Saws, back 25^ 
 
 154 " circular (G. A. 2883) 25^ 
 
 154 " crosscut per linear ft. df 
 
 154 " drag per linear ft. '^f 
 
 154 " hand 25^ 
 
 154 " mill per linear ft. \of 
 
 154 " pit per linear ft. ^f 
 
 154 " all other 25^ 
 
 177 Scales, metal (T. D. 6236, G. A. 1515) 35^ 
 
 Scammony gum, see "Drugs." 
 
 58 " " prepared by distillation (T. D. 61 18) 
 
 50 cts. per lb., but not less than 25^ 
 Scantling, see Lumber, under the title "Woods." 
 311 Scapularies, or religious emblems, printed upon cotton, 
 
 as printed matter (G. A. 425) 25^ 
 
 " completed, according to material (G. A. 833). 
 
 Scarfs, see " Neckties " and " Clothing." 
 
 " for mantels, dutiable according to material (G. 
 A. 2943). 
 
 *Under paragraph 287 Act of October i, 1890 the Court held that 
 sauces included only vegetable sauces (T. D. 14267, adopting, 
 opinion Circuit Court). 
 
EXISTING LAWS AND DECISIONS. 505 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Scenery, theatrical, see "Theatrical." 
 
 Schools, articles specially imported for, see " Societies." 
 
 140 Scissors (G. A. 415) 45^ 
 
 140 * ' surgical 45% - 
 
 Scraps, see the respective material. 
 
 " or waste, see " Paper Stock " and " Waste." 
 
 177 Scrapers, steel or iron 35^ 
 
 Screens, carpet, see "Carpet." 
 
 " bamboo and glass, known as portierres, accord- 
 ing to material of chief value (G. A. 1006). 
 
 177 " metal 35^ 
 
 " ornamented with applique work, not embroderies, 
 but dutiable according to material (G. A. 2943). 
 
 310 " paper for 20^ 
 
 " wood predominating (G. A. 658, 1006, loio, 1517, 
 
 1646 1647, 1901), see "Furniture." 
 " other, according to material of chief value. 
 Screw wire rods, iron or steel, see " Wire rods." 
 155 Screws, commonly called wood screws,* 
 
 more than 2 inches long per lb. 3^ 
 
 over I and not over 2 inches per lb. 5^ 
 
 over % and not over i inch per lb. yf 
 
 V2 inch and less per lb. 10'^' 
 
 177 " bed(T. D. 2465) 35^ 
 
 177 " jeweller's (T. D. 7159) 35^ 
 
 181 " made of wood 25^ 
 
 Sculptures, specimens of, for societies, see "Societies." 
 " see "Art." 
 
 177 Scythes 35^ 
 
 §3 Sealing wax 20^ 
 
 34 Seal oil of foreign fisheries 25^ 
 
 568 " " of American fisheries free. 
 
 " skins and articles of, see " Furs," (T. D. 9085). 
 Sea stores, see sections 2795, 2796, 2797, 3111, 3112, 3113, 
 
 Revised Statutes {supra). ■ 
 Seating, see " Hair Cloth." 
 558 Seaweed, crude or unman'f'd, not otherwise specially 
 
 provided for '. free. 
 
 Seeds: 
 2o6>^ agricultural seeds, garden seeds, and other seeds, not 
 
 specially provided for (G. A. 444, 2443) 10^ 
 
 470 aromatic, and seeds of morbid growth, not edible, 
 (drugs), crude, not specially provided for (G. A. 1376, 
 2151) free. 
 
 *This It appears is a descriptive designation, based upon the 
 objects or uses of the article, and not upon the materia/ of which 
 it is composed, no reference to which is made by the statute 
 (T. D. 2465). 
 
 xii 
 
506 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 L,aw, 1894. Duty. 
 
 Seeds — Continued. 
 
 i6}4 aromatic, not garden, and seeds of morbid growth, 
 
 not edible, and not specially provided for, advanced 
 
 in value or condition, by refining or grinding, or by 
 
 other process of manufacture 10^ 
 
 61 1 anise free. 
 
 iQ^Yz balm (G. A. 444) \o% 
 
 206 >^ beet, except sugar beet (T. D. 6635) 10^ 
 
 611 bene, or St. John's bread free. 
 
 206 >^ cabbage (T. D. 6635) 10^ 
 
 611 canary free. 
 
 61 1 carraway free. 
 
 206 >^ carrot (T. D. 6635) 10^ 
 
 611 cardamon free. 
 
 205 castor or castor beans, 50 lbs. to bushel* per bus. 25!^ 
 
 206 >^ celery (T. D. 1903) 10^ 
 
 470 " unfit for planting (G. A. 1375) free. 
 
 206 >^ chickory (T. D. 7523) \o% 
 
 611 clover (G. A. 2442, 2443) free. 
 
 470 colchicum (G. A. 1377) free. 
 
 470 conium (G. A. 1376) free. 
 
 611 coriander (T. D. 8559) free. 
 
 61 1 cotton free. 
 
 611 croton free. 
 
 611 cummin (G. A. 1422) free 
 
 611 fennel free. 
 
 611 fenugreek free. 
 
 206 flax or linseed (T. D. 6978) 56 lbs. to bushel. . .per bus. lof 
 
 611 flower, all not specially provided for free. 
 
 2o6>^ garden, not specially provided for (T. D. 6221, 6227, 
 
 6273, 8131 ; G. A. 444, 594) 10^ 
 
 611 grass, all (T. D. 8131, G. A. 444, 2442, 2443, 2566, 2597). . .free. 
 
 611 hemp free. 
 
 611 horehound free. 
 
 206 >^ jute (G. A. 1629) 10^ 
 
 470 larkspur (G. A. 1381) free. 
 
 206 linseed or flaxseed (T. D. 6978), 56 lbs. to bu. . .per bush. 20^ 
 206^ lettuce (T. D. 6221, 6227) 10^ 
 
 207 lupini, as vegetables (G. A. 502) 10^ 
 
 61 1 mangel-wurzel free. 
 
 206 maw, moon, or poppy (T. D. 3451, 7828), 56 pounds to 
 
 bushel per bush. 20;^ 
 
 206 >^ melon (T. D. 5897) 10% 
 
 611 millet, as grass seeds.. free. 
 
 §3 " prepared for food (G. A. 2085) 20^ 
 
 611 mustard free. 
 
 206^ nasturtium (T. D. 6241) 10^ 
 
 *An allowance can be made for weight of the pods or tare 
 (T. D. 582). But no allowance for dift (T. D. 7919). 
 
EXISTING LAWS AND DECISIONS. 507 
 
 Paragraph Rate of 
 
 Law, 1894. ' Duty. 
 
 Seeds. — Continued. 
 
 206 oil seeds not specially provided for, 56 lbs. to bus. 
 
 per bus. lof 
 
 §3 olive, kernels (T. D. 8524) 20^ 
 
 206;^ onion (T. D. 6635) 10^ 
 
 206 >^ parsley (T. D. 1757) 10^ 
 
 206^ , parsnip (T. D. 6164) 10^ 
 
 611 pea, sweet (T. D. 9231) free. 
 
 206 poppy, 56 lbs. to bushel (T. D. 3451) per bus. 20^ 
 
 2o6>^ pumpkin 10^ 
 
 2o6>^ quince (T. D. 4385, G. A. 571) 10^ 
 
 470 " non germinating (G. A. 2151) free. 
 
 611 rape free. 
 
 2061^ rosemary (G. A. 444) 10^ 
 
 470 sabadilla (G. A. 1377) free- 
 
 206^ spinach (T. D. 6221, 6227) 10^ 
 
 470 staphisacre (G. A. 1379) free. 
 
 611 St. John's bread or bene (T. D. 6874) free. 
 
 611 sugar beet free. 
 
 611 sugar cane or sorghum for seed free. 
 
 206 1^ thyme (G. A. 444) 10^ 
 
 61 1 tropoeulum (T. D. 9354) free. 
 
 206 >^ turnip (T. D. 6635) 10^ 
 
 Seersucker, cotton, as cotton cloth (G. A. 1657). 
 Segars, see "Cigars." 
 272 Seines, flax 40^ 
 
 612 Selep or saloup free. 
 
 Seminaries, articles specially imported for, see "So- 
 cieties." 
 
 Seneca root, see " Drugs." 
 
 Senegal gum, see " Drugs." 
 
 Senna leaves, see "Drugs." 
 465 Sepia, or cuttle fish bone free. 
 
 Serges, see "Woolens," sub-title dress goods. 
 
 Sesame or sesamum seed, see " Drugs." 
 
 568 " " " " or bean, oil of. ....free. 
 
 181 Sewing machines, if wood chief value 25^ 
 
 150 " " needles for (G. A. 2302) 25^ 
 
 177 Sextants, metal 35^ 
 
 489 Shaddocks free. 
 
 Shafts, see " Iron or Steel." 
 
 Shale, see " Coal." 
 483 Shark skins free. 
 
 Shawl pins, see " Pins." 
 258 Shawls, cotton or cotton chief value, no part wool (G. 
 
 A. 2847). 40^ 
 
 275 ** linen 50^ 
 
 " mixed materials, see notes to Section 4, Act of 
 Aug. 28, 1894. 
 
508 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate ot 
 
 I,aw, ib94. Duty. 
 
 Shawls — Continued, 
 
 301 " silk, or silk chief value, no part wool 50^ 
 
 " woolen or worsted, see "Woolens." 
 
 140 Shears, or scissors 45^ 
 
 140 " hedge or garden (T. D. 8587) 45^ 
 
 140 " horse (T. D. 3195, 3448, 8178) 45% 
 
 140 " pruning 45^ 
 
 140 " sheep (T. D. 8336) 45% 
 
 140 " tinners (T. D. 8728) 45% 
 
 479 Sheathing felt, adhesive, for vessels (T. D. 9668, 9981, 
 
 10460, 11494; G. A. 1102) free. 
 
 " metal, see " Metals." 
 
 304 " paper (G. A. 631, 2293) 10% 
 
 313 " " so-called, for lining boxes, &c., (T. D. 
 
 10155, 10521) 20% 
 
 Sheep, see "Animals." 
 
 341 " skins, dressed and finished (T, D. 8502, 13393) 20% 
 
 505 " " with wool on free. 
 
 59 " wash (T. D. 8182, 8782) 25% 
 
 Sheet metals, see the respective metals. 
 
 277 Sheeting, linen 35% 
 
 " cotton, as cotton cloth. 
 
 527 Shellac, gum, crude (T. D. 6381) free. 
 
 i6i^ " " bleached (T. D. 1 1909; G. A. 2945) 10% 
 
 §3 " " ground and mixed with ground turpentine 
 
 gum (T. D. 9392) 20% 
 
 " varnish, see " Varnish." 
 615 Shell-fish, canned or otherwise, (T. D. 7080, 9645, 10496; 
 
 G. A. 1072), (see note to Abelone meat) free. 
 
 354 Shell, all manufactures of, or of which shell is a compo- 
 nent material of chief value, not specially pro- 
 vided for (T. D. 4428; G. A. 424, 1466, 1473, 2247), 
 (see notes to Section 4, Act of Aug. 28, 1894). . . 35% 
 (articles composed wholly or partly of shell if 
 not found in this "Schedule " under their spe- 
 cific names are classified under this general 
 provision.) 
 613 Shells, all kinds, not cut, ground, or otherwise manu- 
 factured (G. A. 1447) free. 
 
 354 " partially manufactured (G. A, 2247) 35% 
 
 613 " simply cleaned with acids (T. D. 3843, 8239) free. 
 
 354 " engraved, cut or ground (T. D. 3813, G. A. 1447)- • 35% 
 
 §3 " flakes or scales cut from (G. A. April i, 1895) 10% 
 
 575 " paintings on (G. A. 782) free. 
 
 613 ** tortoise, not cut or ground free. 
 
 Shields, see "Dress Shields." 
 
 673 Shingle bolts free. 
 
 Shingles, see shingles, under title "Woods." 
 
EXISTING LAWS AND DECISIONS. 509 
 
 Paragraph " . Rate of 
 
 I,aw, 1894. Duty. 
 
 172 Ship's or box chronometers and parts thereof. 10^ 
 
 177 Ship logs, taffrail, metal (T. D. 6187, G. A. 925) 35^ 
 
 " materials, withdrawn from bond, see Section 7, Act 
 
 of Aug. 28, 1894. 
 *' timber, planking and knees, see "Woods.," 
 " repairs and construction, see "Vessels." 
 " iron and steel for, see "Iron and Steel." 
 Shirtings, cotton, see "Cotton Cloth" (T. D. 10773, io777)- 
 
 260 " cotton and silk 45^ 
 
 277 " linen 35^ 
 
 302 " silk chief value (G. A. 1046, 2157; T. D. 13418). . 45% 
 
 " outing, of wool (G. A. 1511), as wool, manu- 
 
 factures of, see "Woolens." 
 258 Shirt bosoms, cotton, or linen (G. A. 607, 981 but see T. 
 
 D. March 5, 1895) 40^ 
 
 Shirts and drawers combined, as clothing (G. A. 2230). 
 258 " cotton, or vegetable fiber, finished or unfinished 
 
 (G. A. 684, 1033), not knitted 40^ 
 
 262 " same, if knitted 50^ 
 
 258 " jute or other vegetable fiber (other than cotton or 
 
 linen 40^ 
 
 275 " linen, in whole or in part of. 50^ 
 
 301 " silk, or silk chief value (G. A. 2494) 50^ 
 
 " wool, worsted or animal hair, knit or not knit, 
 see clothing under "Woolens." 
 Shoddy, wholly or part of wool, see "Wool." 
 Shoe binding, see "Binding." 
 " buttons, see " Buttons." 
 177 " fasteners, brass, iron or other metal (T. D. 3667).. . 35^ 
 
 177 " horns, brass or other metals 35^ 
 
 177 " knives 35^ 
 
 " lacings, see " Lacings." 
 
 " lastings, woolen (T. D. 6137), as wool, manfs. 
 
 177 " pinchers, metal 35^ 
 
 " thread, see "Thread." 
 
 342 " vamps or uppers of leather 20^ 
 
 148 Shoes, horse, mule, or ox, wrought iron or steel 25^ 
 
 " other, see "Boots, Shoes and Slippers." 
 180 Shooks, sugar box, and packing box, wood, not spe- 
 cially provided for (T. D. 2226, 3817, 9177; G. 
 
 A. 296, 1087) 20^ 
 
 " other, see " Staves." 
 
 " returned as barrels or boxes, see "United 
 States products returned." 
 
 167 Shot, lead per lb. iX^ 
 
 134 " cast iron (T. D. 6001) per lb. ^j^^ 
 
 353 " bags and belts, leather 30^ 
 
 177 " pouches, leather and metal, if metal chief value. . 35^ 
 
510 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I<aw, 1894, Duty. 
 
 177 Shovels, wood and metal, if metal chief value 35^ 
 
 177 " and tongs, metal (T. D. 8162) 35^ 
 
 181 " of wood 25^ 
 
 Show cards, see "Samples." 
 
 " " lithographed, see "Lithographs." 
 
 177 " " iron (T. D. 6141, 9812) if not lithographed.. 35^ 
 
 181 " " printed, framed, wood chief value (T. D. 
 
 6523, G. A. 2524). . . ., 25^ 
 
 311 " " " not framed 25^ 
 
 " cases (T. D. 6086), dutiable according to material 
 of chief value. 
 615 Shrimps and other shell fish, canned or otherwise, (T. 
 D. 7080, 9645, 10496; G. A. 1072), (see note to abelone 
 
 meat) free. 
 
 211 Shrimp sauce or paste (T. D. 14267, G. A. 2273) 20^ 
 
 Shrubs (drugs), see "Drugs." 
 
 " nursery stock, see "Plants." 
 385 " for Agricultural Department or U. S. Botanical 
 
 Garden free. 
 
 181 Shuttle cocks and battledores, wood chief value (T. D, 
 
 2842) 25^ 
 
 321 same, if toys 25^ 
 
 177 Sickles, iron or steel (T. D. 7818) 35^ 
 
 139 Side-arms (T. D. 2881, 6350) 35^ 
 
 Sienna and sienna earths, see "Paints." 
 
 Sieves, iron and wood, if metal chief value, see "Wire." 
 
 181 " wood and hair, wood chief value 25^ 
 
 " wood and hair, hair chief value (G. A. 1497) as 
 wool, manfs of, see "Woolens." 
 Silesias, cotton, as cotton cloth, 
 68 Silicate of soda, or other alkaline silicate (T. D. 4710, 
 
 8781) per lb. ysf 
 
 48 " soluble (T. D. 3644) 25^ 
 
 298 Silk, partially manufactured from cocoons, or from 
 waste silk, and not further advanced or manu- 
 factured than carded or combed silk 20^ 
 
 302 " all manufactures of silk, or of which silk is the 
 component material of chief value, including 
 those having India rubber as a component 
 material, not specially provided for, (see notes 
 to Section 4, Act of Aug. 28, 1894) (G. A. 598, 2157) 45^ 
 (articles composed wholly or partly of silk if not 
 found in this "Schedule" under their specific 
 names are classified under this general pro- 
 vision.) 
 
 302 " bags 45^ 
 
 301 " beaded goods, not specially provided for (G. A. 
 
 April 22, 1895) 50% 
 
EXISTING I.AWS AND DECISIONS. 
 
 511 
 
 Paragraph Rate of 
 
 I,aw, 1894, Duty, 
 
 Silk — Continued. 
 
 300 " beltings, elastic or non-elastic (G. A. 1520) 45^ 
 
 301 " belts (G. A. 1781), 50^ 
 
 300 " bindings, elastic or non-elastic (G. A. 156) 45^ 
 
 300 " braids, elastic or non-elastic (T. D. 6650, G. A. 
 
 1745, 2138, 2287) 45^ 
 
 300 ** braces, elastic or non. elastic 45^ 
 
 " bolting cloths, see " Bolting Cloths." 
 
 301 " bonnets (G. A. 2224) 50^ 
 
 300 " buttons and ornaments (T. D. 6031, G. A. 201, 2135).. 45^ 
 " button cloth, see " Button forms." 
 
 301 '• caps (T. D. 6044) 50^ 
 
 302 ' ' card cases 45^ 
 
 299 " chenille |i. 50 per lb. but not less than 50^ 
 
 301 ' ' cloaks 50^ 
 
 301 " clothing (G. A. 288, 592, 1056, 1227, 1781, 2029, 2144, 
 
 2494, 2564) 50^ 
 
 617 " cocoons.. free. 
 
 300 ** cords and tassels, elastic or non-elastic (G. A. 
 
 1745) 45^ 
 
 298 ' * cordonette (G. A. 1468) 30^ 
 
 301 * * corsets (G. A. 1637) 50^ 
 
 302 " crape (T. D. 3630, G. A. 2436) 45^ 
 
 " curtains, see " Curtains." 
 
 302 " dress and piece silk, if not embroidered 45^ 
 
 301 " drawers (G. A. 2494) 50^ 
 
 301 " edgings, as lace (G. A. 2840) 50^ 
 
 301 " embroideries, including articles or fabrics em- 
 
 broidered by hand or machinery (G. A. 251, 598, 
 
 1117, 1647, 2436, 2486) 50^ 
 
 330 " fans ^ 40^ 
 
 302 " flock or dust (G. A. loii) 45^ 
 
 298 " floss (T. D. 6127, 6305) 30^ 
 
 300 ** fringes, elastic or non-elastic, (see silk beaded 
 
 goods) 45^ 
 
 300 ** galloons, elastic or non-elastic, (see silk beaded 
 
 goods) 45^ 
 
 301 " garters 50^ 
 
 301 " gimps, beaded (G. A. April 22, 1895) 50^ 
 
 302 " girdles (G. A. 1 160) 455^ 
 
 301 " gloves (G. A. 2144) 50^ 
 
 300 ** gorings, elastic or non-elastic 45^ 
 
 302 " guards for watches and eye glasses (T. D. 8837).. . 45^ 
 
 301 " handkerchiefs (G. A. 1437) 50^ 
 
 301 " hats and hoods (T. D. 340, 440, 1012) 50^ 
 
 302 * ' insertings (G. A. 2723, 2840, 3009) 45^ 
 
 301 " laces and lace articles (see note to laces) (G. A. 660, 
 
 1219, 1307, 2386) 50^ 
 
512 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Silk — Contifiued. 
 
 ** mixed with other materials, (see notes to Sec. 4, 
 Act of Aug. 28, 1894.) 
 
 301 " muffs (G. A. 340) 50^ 
 
 301 " muslins, embroidered 50^ 
 
 302 " - (G.A.598) 45^ 
 
 301 ' ' neckties 50^ 
 
 301 ' ' nets for head (T. D. 2337) 50^ 
 
 301 " netting , 50^ 
 
 617 " noils free. 
 
 300 " ornaments and buttons (T. D. 6031; G. A. 201, 2135) 45^ 
 
 302 ' ' oil cloth 45^ 
 
 " paintings on silk, see "Art." 
 
 360 " parasols 45^ 
 
 " plush, see " Plushes." 
 
 616 " raw, or as reeled from the cocoon, but not doubled, 
 
 twisted nor advanced in manufacture in any way. free. 
 
 302 " reps 45^ 
 
 " ribbons, see " Ribbons." 
 
 301 ' ' rufflings and ruchings 50^ 
 
 302 " sachets (T. D. 9533) 45^ 
 
 301 " scarfs and ties (G. A. 465, 592, 1227, 2029) 50^ 
 
 302 " scraps (T. D. 3311) 45^ 
 
 298 " sewing silk (T. D. 3900, 3798, 6127; G. A. 1468) 30^ 
 
 301 ' ' shawls 50^ 
 
 301 " shirts 50^ 
 
 301 " shoes and slippers (G. A. 288) 50^ 
 
 298 " spun, in skeins, cops, warps or on beams (T. D. 
 
 6109, 2050; G. A. 2145) 30^ 
 
 260 " sleeve linings, (silk and cotton) 45^ 
 
 " stockiijgs for dolls, ^s toys, (T. D. 5967). 
 
 301 " stockings (T. D. 8706, G. A. 2144) 50^ 
 
 300 " suspenders, elastic or non-elastic 45^ 
 
 326 >^ " strings, for musical instruments (G. A. 1655) 25^ 
 
 300 " tassels and cords, elastic or non-elastic 45^ 
 
 298 " threads or yarns, of every description, (T. D. 6127, 
 
 6305) 2P<fo 
 
 298 " thrown, not more advanced than singles, tram or 
 
 organzine (T. D. 4047, G. A. 1465) 30^ 
 
 301 * ' trimmings, beaded 50^ 
 
 *' " other, see specific article. 
 
 298 " twist 30^ 
 
 360 ' ' umbrellas 45^ 
 
 301 " veils (G. A. 1056, 2969) 50^ 
 
 301 " "in the piece, (G. A. 2086, 2436, 2967, 2969) . . . 50^ 
 
 301 " veiling 50^ 
 
 299 ** velvet |i. 50 per lb. but not less than 50^ 
 
 301 " vests 50^ 
 
 302 " vesting 45^ 
 
EXISTING IvAWS AND DECISIONS. 
 
 513 
 
 Paragraph 
 lyaw, 1894. 
 
 Rate of 
 Duty. 
 
 298 
 300 
 
 617 
 
 618 
 298 
 
 177 
 
 423 
 449 
 
 164 
 
 60 
 423 
 
 177 
 
 164 
 
 61 
 
 644 
 
 362 
 
 506 
 
 314 
 
 §3 
 
 497 
 
 44 
 
 19 
 
 §3 
 
 177 
 
 575 
 
 Silk — Continued. ^ 
 
 " warps (T. D. 6109, G. A. 2153) 305^ 
 
 " webbing, (G. A. 258, 1223, 1745), elastic or non- 
 elastic 45^ 
 
 *' waste (T. D. 3752) free. 
 
 " worms' eggs free. 
 
 " yarns or threads of every description (T. D. 6127, 
 
 6305) 2>o% 
 
 Silver, articles, manufactures, or wares, not specially 
 provided for, composed wholly or in part of 
 silver, whether partly or wholly manufactured 
 (see notes to Section 4, Act of Aug. 28, 1894). . . 35^ 
 (articles composed wholly or partly of silver if 
 not found in this ' 'Schedule" under their specific 
 names are classified under this general pro- 
 vision.) 
 
 bullion (T. D. 8619, 7996; G. A. 913) free. 
 
 coins (T. D. 11907, 14575) free. 
 
 German, see "German silver." 
 
 leaf. 30^ 
 
 medals, see **Medals." 
 
 nitrate of 25^ 
 
 old, as bullion (T. D. 8619) free. 
 
 ore, see "Ores." 
 
 plate and plated wares 35^ 
 
 powder, of pure silver (G. A. 2885) 30^ 
 
 for the hair, toilet (T. D. 6113) 40^ 
 
 sweepings free. 
 
 thread, see "Bullions." 
 
 waste, photographers' (T. D. 6058) 10^ 
 
 Similitude, classification by, see Section 4, Act Aug. 28, 
 1894. 
 
 Sinews, for glue stock free. 
 
 Sink brushes (T. D. 8999) 35^ 
 
 Sirup, maple (G. A, 828) 20^ 
 
 Sirups, medicinal, see "Preparations." 
 " fruit, see "Fruit Juice." 
 " of cane or of beet juice, see "Sugars." 
 
 Sisal grass (T. D. 8912) free. 
 
 " " manufactures of, see the specific article, also 
 "Grass." 
 
 Size, gold or Japan (T. D. 9223) 25^ 
 
 Sizing, bone (G. A. 349) as glue 25^ 
 
 " horn pith (T. D. 4750) 20^ 
 
 Skates 35^ 
 
 Skeletons, see "Anatomy." 
 
 Skelp, iron or steel, see "Iron or Steel," 
 
 Sketches, original free. 
 
514 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 505 Skins and hides, raw or uncured, whether dry, salted or 
 
 pickled (T. D. 3720, G, A. 2111) free. 
 
 341 " all (finished, G. A. 806) not specially enumerated 
 
 or provided for (T. D. 5705, 9918; G. A, 2111, 
 
 2180) 20$^ 
 
 505 ** asses, raw or unmanufactured free- 
 
 " " dressed and finished, see "Leather." 
 
 341 ** basil (skins for morocco) tanned but unfinished 
 
 (T. D. 7862) 10^ 
 
 " bear and buffalo, as fur skins. 
 
 400 " bird, prepared for preservation, but not further 
 
 advanced in manufacture (G. A. 315, 1428, 
 
 1470) free. 
 
 328 '* " with feathers on, dyed (G. A. 1019) 35^ 
 
 " " when for millinery purposes, see " Feathers." 
 
 505 " calf, dried, salted or pickled free. 
 
 341 ** " tanned or tanned and dressed (T. D. 5635, 
 
 G. A. 1743) 20^ 
 
 341 " " for bookbinders, dressed and finished 20^ 
 
 341 " " japanned or patent leather (G. A. 2179) 20$^ 
 
 " chamois, see "Chamois skins." 
 
 493 " coney, plucked (G. A. 396, T. D. 10854, 14768) free. 
 
 483 " fish free 
 
 " fox, as fur skins (T. D. 437). 
 
 " fur, see " Fur skins." 
 
 505 " goat, raw* free. 
 
 " " angora, with the wool, as fur skins (G. A. 
 
 2880). 
 
 505 " " " without wool free. 
 
 341 ** " dressed and finished (T. D. 5705) 20^ 
 
 341 ** " for morocco, tanned but unfinished (G. A. 
 
 992) 10^ 
 
 " " Chinese, as fur skins (T. D. 4685). 
 
 498 " gold beaters and molds (T. D. 352) free. 
 
 " goose, with down on, plucked of feathers and 
 
 tawed, as fur skins (T. D. 4974, G. A. 1434). 
 
 341 " japanned 20^ 
 
 341 " kangaroo, without the fur, dressed and finished. . 20^ 
 
 " " with fur on, as fur skins (T. D. 3640). 
 
 341 " kid, dressed and finished 20^ 
 
 341 " lamb, dressed and finished 20^ 
 
 493 " " with fur on, as fur skins (T. D. 4185; G. A. 
 
 2907) free. 
 
 '* leopard, as fur skins (G. A. 348). 
 
 *Goat skins loosely stitched together, and susceptible of being 
 taken apart and used as rugs, dutiable as fur skins dressed (T. D. 
 7046, G. A. 1536). 
 
EXISTING I.AWS AND DECISIONS. 
 
 515 
 
 Paragraph 
 I*aw, 1894. 
 
 341 
 341 
 
 610 
 
 483 
 505 
 341 
 
 108 
 108 
 357 
 357 
 108 
 108 
 108 
 556 
 
 177 
 
 313 
 84 
 
 85 
 108 
 109 
 
 129 
 
 48 
 
 Rate of 
 Duty. 
 
 Skins. — Continued. 
 
 morocco, finished 20^ 
 
 for morocco, tanned, but unfinished (T. D. 3671, 
 
 7862; G. A. 992) 10^ 
 
 rabbit, as fur skins, (T. D. 6394). 
 sable, as fur skins (T. D. 1489). 
 
 sausage (T. D. 9377) free. 
 
 scraps of, see "Waste." 
 seal, see "Fur skins." 
 
 shark free. 
 
 sheep, with wool on free. 
 
 " dressed and finished (T. D. 8502, 13393) 20^ 
 
 swan, plucked of feathers and tawed but down re- 
 maining (G. A. 1434), as fur skins, 
 tigers, as fur skins (G. A. 348). 
 wolf, as fur skins (G. A. 1857). 
 Skirting, cotton, hemmed (T. D. 8297), as cotton cloth. 
 Slabs, see respective materials. 
 
 Slate chimney pieces 20^ 
 
 mantels 20^ 
 
 pencils, not covered with wood 30^ 
 
 " covered with wood 50^ 
 
 shaped for filling wood pencils (G. A. 587) 20^ 
 
 slabs for tables 20^ 
 
 all manufactures of, not specially provided for 20^ 
 
 as taken from the quarry free. 
 
 Slates, drawing, ground glass and wood (T. D. 9002, G. 
 A. 1618, 2572), as toys. 
 
 " iron, coated with mineral (T. D. Jan'y 9, i860) 355^ 
 
 " pocket (T. D. 9878), paper chief value 20^ 
 
 " porcelain, plain (T. D. 618) 30^ 
 
 " " decorated 35^ 
 
 " of slate 205^ 
 
 " roofing (T, D. 2396) 20^ 
 
 Slaths, as pickets (T. D. 2045), see palings under title 
 "Woods." 
 
 Sledges, iron or steel per lb. i Yif 
 
 Sleeve linings, see "Linings." 
 Sleighs, according to material of chief value. 
 Slipper patterns, see "Patterns." 
 Slippers, see "Boots and Shoes." 
 
 Smalts 25^ 
 
 Smelting and refining ores and metals in bond, see Sec. 
 
 21, Act of Aug, 28, 1894. 
 Smelts, see "Fish." 
 
516 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Fate of 
 
 Law, 1894, Duty. 
 
 Smokers' articles, viz: 
 359 pipes, pipe bowls, of all materials, and all smokers' 
 articles whatsoever, not specially provided for (G. 
 
 A, 821, 2249, 2467)* 50^ 
 
 359 pipes, common, of clay (including clay pipe bowls, 
 (G. A, 2205), valued at not more than 50 cents per 
 
 gross iQffo 
 
 352 pipes, screws for, bone (T. D. 4925) 25^ 
 
 359 " French glazed clay (G. A. 320, 1159, 2046) 50^ 
 
 ash receivers, not smokers' articles, but dutiable 
 according to material of chief value (T. D. 7328.) 
 
 359 canes containing pipe (T. D. 3692) 50^ 
 
 359 cigarette paper, in all forms (G. A. 400, 2404) 50^ 
 
 359 " books and book covers 50^ 
 
 359 cigar cutters, carried on the person (G. A. 1405, 2587). . 50^ 
 
 359 " lighters, mechanical (T. D. 3067, G. A, 821) 50^ 
 
 359 " cases pocket (T. D. 2667, G. A. 842, 1234) 50^ 
 
 359 pipe cases (T. D. 6040, G. A. 993, 2555) 50^ 
 
 359 pouches, for smoking or chewing tobacco (T. D. 7084, 
 
 G. A. 2009) 50^ 
 
 620 Snails free. 
 
 Snake root (drug), see "Drugs." 
 187 Snuff and snuff flour, manufactured of tobacco, ground, 
 dry, or damp, and pickled, scented, or otherwise, of 
 all descriptions,! 50 cts. per lb. and int. rev. tax, 6 cts. per lb., 
 Sec. 30, Act of Oct. I, 1890. 
 
 63 Soap, castile (T. D. 9305, G. A. 245, 1358, 1832) 20^ 
 
 63 " fancy, perfumed, and all descriptions of toilet soap 
 
 (T. D. 9474, 9891; G. A. 2034, 2056, 2616) 35^ 
 
 63 " laundry, slightly scented (T, D. 2982) 10^ 
 
 63 " medicinal or medicated 35^ 
 
 63 " shaving 35^ 
 
 63 " all other not specially provided for 10^ 
 
 " stock, see "Grease." 
 556 Soapstone (T. D. 6559) free. 
 
 *Wax matches in small tin boxes (T. D. 2289); magic cigar 
 stand (T. D. 2746), and earthenware match safe (having a small 
 receptacle which, although adapted to the use of holding tapers 
 or cigars, may also be used for holding small miscellaneous 
 articles), cannot be regarded as strictly "smokers' articles," but 
 dutiable according to material (T. D. 2395, 8516). 
 
 Smokers' tables (T. D. 4559), cigar cabinets (G. A. 994) cigarette 
 machinery (G. A. 1972) and snuff boxes (G. A. 2810) are not 
 classified as "smokers' articles." 
 
 f As to how snuff and snuff flour shall be packed, see section 
 3368, Revised Statutes {supra). 
 
EXISTING LAWS AND DECISIONS. 517 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Societies : 
 
 413 books, maps, music, lithographic prints, and charts, 
 specially imported, not more than two copies in any 
 one invoice, in good faith, for the use of any society 
 incorporated or established for educational, philoso- 
 phical, literary, or religious purposes, or for the en- 
 couragement of the fine arts, or for the use or by 
 order of any college, academy, school, or seminary 
 of learning in the United States, or any State or 
 public library, subject to such regulations as the 
 Secretary of the Treasury shall prescribe* free. 
 
 585 philosophical and scientific apparatus, utensils, instru- 
 ments and preparations, including bottles and boxes 
 containing the same ; statuary, cast of marble, 
 bronze, alabaster, or plaster of Paris; paintings, 
 drawings, and etchings, specially imported in good 
 faith for the use of any society or institution incor- 
 porated or established for religious, philosophical, 
 educational, scientific, or literary purposes, or for 
 encouragement of the fine arts, and not intended for 
 salef free. 
 
 Notes to Paragraph 413. 
 
 *i. The paragraph is construed to mean two copies of each pub- 
 lication contained in the invoice, that is, if an invoice of books, 
 comprising twenty distinct and different publications is imported, 
 two copies of each are to be admitted free (T. D. 1206, 9748). 
 
 2. A public library with several branches under one manage- 
 ment is regarded as only a single institution in the application of 
 this paragraph (T. D. 2567). 
 
 3. If books, entered free under this paragraph, are sold at any 
 time thereafter, the duty becomes payable (T. D. 4663). 
 
 4. Books purchased in bond by institutions from a regular im- 
 porter and dealer are not exempted from duty (T. D. 1712. see also 
 note 2 to paragraph 585, page 518). 
 
 5. Court libraries (T. D. 8558) and reading clubs (T. D. 2611), are 
 included, but hospitals are not (T. D. 2034). 
 
 6. Books imported by individuals for use of private schools are 
 not free (T. D, 7060, 10051). Maps for use in an established kinder- 
 garten school were admitted free (T. D. 2076). 
 
 7. Books and pamphlets for a religious society were admitted 
 free (T. D. 2354). Tracts for distribution at a religious meeting not 
 free (T. D. 2686). Books ior use 0/ Sunday School free, but not free 
 if for distribution to the scholars or if to become the property of 
 the instructors (T. D. 38, 283). Books for beneficial societies not 
 free (T. D. 2355, 2818, see notes 2 and 3 to paragraph 603, page 520). 
 
 8. Hymn books, psalm books, and other musical works, are free 
 under provisions of this paragraph (T. D. 3154, G. A. 1043). 
 
 9. A portfolio of unbound plates imported by a library intended 
 to be bound into a volume admitted free (T. D. 2549). 
 
 10. The oaths provided for may be administered by Notaries Public 
 (T. D, 12060). Oath of clerk of agent for colleges and libraries 
 may be accepted in absence of his principal (T. D. 11 147). Articles 
 mentioned in this paragraph can be imported by mail (T. D. 11936). 
 See section 4 of the Act of June 10, 1890, supra. 
 
 Notes to Paragraph 585. 
 f I. The law is intended to inure exclusively to the benefit of the 
 
518 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Societies. — Cofithiued. 
 Notes TO Paragraph 585 — Continued. 
 
 institution for which the articles are imported, and the ownership 
 tliereof must be vested in the institution as such, and must not be 
 the private property of a professor, although intended for use in 
 connection with the institution. If the articles are subsequntly 
 distributed or sold, even to the students, they become liable to 
 seizure and forfeiture (T. D. 2256, 3186). 
 
 2. Importers cannot furnish goods from their stock to an institu- 
 tion by way of sale or loan, and afterwards import an identical 
 lot of goods duty free in exchange therefor. They cannot sell to 
 an institution a shipment i?i transit and enter such goods duty 
 free (T. D. 8034, 9342, 15569). See section 2864, Revised Statutes 
 {supra). 
 
 3. The United States Supreme Court (in the case of Robert- 
 son vs. Oelschaeger, 137 U. S. 436 cited, in T. D. 10063) said 
 "philosophical apparatus and instruments are such as are more 
 commonly used for the purpose of making observations and 
 discoveries in nature, and experiments for developing and 
 exhibiting natural forces, and the conditions under which they 
 can be called into activity ; whilst implements for mechanical 
 or professional use in the arts are such as are more usually 
 employed in the trades and professions for forming the oper- 
 ations incidental thereto," and that, "while there is undoubtedly 
 a clear distinction between mechanical implements and philo- 
 sophical instruments or apparatus * * * it is somewhat 
 difficult in practice to draw the line of distinction between the 
 two classes, inasmuch as many instruments originally used only 
 for the purpose of observation and experiment have since come 
 to be used, partially or wholly, as implements in the arts ;^ and, 
 on the other hand, many implements merely mechanical are con- 
 stantly used as aids in carrying on observations and experiments 
 of a philosophical character." 
 
 The Court decided the following articles to be philosophical 
 apparatus or instruments : Anemometers ; Barometers, aneroid ; 
 Field or Marine Glasses ; Grenet Electric Batteries ; Galvanome- 
 ters ; Geissler tubes ; Hygrometers ; Hydrometers ; Inductive 
 Ruhmkorff coils ; Large compound microscopes ; Radiometers ; 
 Stereopticons or magic Lanterns with accompanying slides; Tele- 
 scopes, Astronomical, and single barrel and small; Reflecting 
 mirrors, used in old telescopes ; Thermometers, maximum and 
 minimum, for recording temperatures ; Laboratory thermometers, 
 unmounted. 
 
 The following were decided by the Court «6>/to be Philosophical 
 apparatus or instruments : Alcholometers ; Pocket Batteries ; 
 Ruhmkorff coil for physicians ; small pocket compasses ; Dentists' 
 specula ; Graphoscopes ; Jewellers' magnifying glasses ; Opera 
 glasses; Opthalmoscopes ; Oculists' outfit of lenses, &c.; Lenses 
 for telescopes, opera glasses, spectacles and trial boxes ; Ther- 
 mometers mounted on glass or wood ; Thermometers, minimum, 
 for testing alcohol ; Small Thermometers for ornaments ; Dairy 
 thermometers and hydrometers combined ; clinical and pocket 
 thermometers ; Urinometers. 
 
 4. In construing this paragraph the Department holds that the 
 words '■^ philosophicaV and '^ scientific ^^ do not differ materially 
 in the signification (T. D. 10334, G. A. 2395, 2540, 1978, 1293). 
 
 5. Instruments for the demonstration of optical delusions, color 
 contrasts, refraction, absorption of heat, spectra, magnetic curves. 
 
EXISTING LAWS AND DECISIONS. 519 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Societies — Continued. 
 Notes to Paragraph ^^^— Continued. 
 
 and other physical phenomena are classed as philosophical in- 
 struments. Voltameters, electroscopes and galvanoscopes might, 
 perhaps, be excluded, if designed for industrial or practical uses, 
 as, for instance, in the telegraph business (T. D. 6811), 
 
 6. The Department has decided the following articles to be en- 
 titled to free entry under this paragragh when imported by or for the 
 proper institutions: Magic lantern with slides for a church (T. D. 
 10619), for a college (T. D. 4515). Photographic lantern slides for 
 society of amateur photographers (T. D. 10440). Certain ther- 
 mometers^ graduated in millimeters used only in philosophical 
 research, etc. (T, D. 6772). Crystal weights for educational insti- 
 tution for scientific experiments (T. D. 7498). Materials for use in 
 an established kindergarten school (T. D. 2076). Blow pipes (T. 
 D. 8605), A lapidary' s machi7ie for use in the study of geology 
 and lithology (T. D. 8718). Chemical preparations for use in a 
 college laboratory (T. D. 2802). Scientific instruments for use in a 
 certain dispensary (T. D. 2831). Surgical i^istruments and appa- 
 ratus for a hospital for educational purposes, but with no regular 
 medical school attached (T. D. 9610). Microscopic cover glasses , 
 for slides for microscopes (T. D. 9736). Glass bottles made pur- 
 posely for a university, marked with the nomenclature of a certain 
 society (T. D..6939). Absolute alcohol (T. D. 14261). Certain 
 balances and weights for scientific purposes (G, A. 2173). Paint- 
 ings on copper plates (G. A. 2193). Model of ice machine (G. A. 
 2447). Prepared filtering paper (G. A. 2465). 
 
 The Department decided the following articles not entitled to 
 free entry: So-called "•college instrumetits,'' such as rosaries, 
 small figures of metal, medallions of brass, crosses of silver, etc. 
 (T. D. 9398). Cotton cloth for making hospital bandages (T. D. 
 9971, G. A. 493), Piano, although for an educational institution, 
 not a "philosophical or scientific instrument" (T. D. 10334). 
 Musical instruments (T. D. 8571, 9414). Barometers and thermom- 
 eters, see note 3. Parts of philosophical or scientific apparatus 
 (G. A. 1283). Dynamo used for illuminating as well as educational 
 (G. A. 1978, affirmed by C.-C. A. 57, Fed. Rep. 190). Tiles for 
 chemical laboratory (G. A. 1258). Pocket or other compasses (T. 
 D. 8853, G. A. 802). Air meters (T. D. 8775); Alcohol, (T. D. 10359.) 
 see "absolute alcohol" {supra). Graphoscopes, stereoscopes, 
 objectives (G. A. 52); drawing instruments, marine perspectives, 
 storm glasses, reading glasses (G. A. 136); small microscopes (G. 
 A. 802); ordinary filtering paper (G. A. 1096); instruments used 
 by surgeons, physicians, surveyors and navigators in the practice 
 of their profession and callings (G. A. 2395). A plain wax figure 
 as statue (T. D. 11 175). A cabinet of wood (G. A. 997). Tate 
 arithometer (T. D. 14970)- Electric storage batteries (G. A. 2813). 
 
 7. Museums and institutions operated for individual profit are 
 not entitled to the privilege of this paragraph (T. D. 6945, 9009, 
 7792; G. A. 1161, 1950, 2162; see also notes 2 and 7 to par. 603, 
 pages 520 and 521. 
 
 8. Engravings 2Lve not classed under "paintings, drawings or 
 etchings," and are not free (T. D. 6102, G. A. 732). 
 
 9. Figures which are not statuary, but if classed as "casts of 
 marble, bronze, alabaster, or plaster of Paris", or assimilate 
 thereto in material, quality or texture (for example figures cast or 
 molded from a mineral substance and decorated), if specially im- 
 ported are free (T. D. 7274). 
 
 10. Frames on the paintings may also be admitted free, pro- 
 
520 U. S. IMPORT DUTIES UNDER 
 
 Paragfraph Rate of 
 
 Law, 1894. Duty. 
 
 Societies. — Continued. 
 603 regalia and gems, statues, statuary, and specimens or 
 casts of sculpture where specially imported in good 
 faith for the use of any society incorporated or estab- 
 lished solely for educational, philosophical, literary, 
 or religious purposes, or for the encouragement of 
 fine arts, or for the use or by the order of any col- 
 lege, academy, school, seminary of learning, or 
 public library in the United States ; but the term 
 "regalia" as herein used shall be held to embrace 
 only such insignia of rank or office or emblems, as 
 may be worn upon the person or borne in the hand 
 during public exercises of the society or institution, 
 and shall not include articles of furniture or fix- 
 tures, or of regular wearing apparel, nor personal 
 property of individuals.* free. 
 
 Notes to Paragraph 585 — Continued. 
 vided such frames are the usual and ordinary frames necessary 
 for the preservation of the painting (T. D. 8589), and the arrival 
 of the frame at a different time, through accident or mistake, 
 does not destroy the unity of the importation (G. A. 963). 
 
 11. The Bond VQC^uiY^d under the provisions of paragraph 688, 
 is not required here (T. D. 8833). 
 
 12. Colored plaster casts, saturated with oil to give the plaster 
 the appearance of composition, representing in high relief a 
 series of scenes connected with the crucifixion, held to be free of 
 duty when specially imported as above (T. D. 5303). 
 
 13. Statuary. Under the Act of October i, 1890, it was ruled 
 that the restrictive definition in regard to statuary in paragraph 
 465 (now paragraph 575) did not apply to statuary provided for in 
 paragraph 677 (now paragraph 585) (T. D. 11747, G. A. 589, 798, 
 1068, 2921, T. D. 13930 and April 18, ^895.) 
 
 14. Painted or stained glass windows are not paintings (see par. 
 575 and T. D. 13469), but when specially imported for presentation 
 are free (par. 686). 
 
 15. For definition of Paintings see "Art." 
 Notes to Paragraph 603. 
 
 *i. As far back as the year 1864, (see T. D. 2956), the Treasury 
 J)epartment defined the term regalia substantially as now given 
 "inthxs paragraph. Most bf the decisions heretofore have been 
 upon articles of ''so-called regalia,'' which are now clearly ex- 
 cluded from the paragraph by the definition therein given. 
 Nevertheless some examples under former decisions are given 
 in note 9 {post). 
 
 2. It has been the uniform practice of the Department to refuse 
 free entry of articles for societies which are not clearly societies 
 incorporated or established for the purposes specified in the act, 
 and therefore numerous applications for insane asylums, hospitals, 
 masonic and benevolent societies have been refused (T. D. 3038, 
 10845), hence ^<?«^z/6>/^«/ .yc^iV/zV^ or societies instituted for social 
 and beneficial purp op ses are excluded (T. D. 7956, 8043; G. A. 2395). 
 
 3. A society incorporated for " relieving its sick members, the 
 interment of its deceased members, the care of the widows and 
 
EXISTING I.AWS AND DECISIONS. 521 
 
 Paragraph Rate of 
 
 I*aw, 1894. Duty. 
 
 Societies — Continued. 
 Notes to Paragraph 603 — Continued. 
 
 orphans of deceased members, the moral tuition of its members, 
 and the propagation of general intelligence, unity, friendship, and 
 brotherly love among its members," was held to be entitled to 
 the benefits conferred by this paragraph (T, D. 8765). . 
 
 4. The following cannot be classified as statuary or specimens 
 of sculpture — church altars and their accompaniments, carved 
 wood figures (not statues) for altars, carved eagle for a memorial 
 lectern, an ornamental marble altar, a baptismal font of carved 
 stone and marble, marble altar with statuary carved upon it, 
 brass figure of an angel with reading desk attached, etc. (T. D. 
 808, 6032). nor a sacred image of wax and drapery (T. D. 9974). See 
 note 13 page 520. 
 
 5. The articles must be for the institution or for its use, and the 
 right of property or of possession must be in the institution. If 
 they are the individual property of the priest, or officers, they are 
 not entitled to free entry (T. D. 3859). 
 
 6. Materials for the manufacture of Regalia, and articles which 
 require some additions or further manufacture to make them 
 appropriate for use as regalia, are not entitled to free entry as 
 regalia (T. D. 2180, 2939, 7357, 7649, 8765, 10685). 
 
 7. The ^'societies or institutions'''' herein specified include 
 Churches (T. D. 10619), Colleges (T. D. 4515), Society of Amateur 
 Photographers (T. D. 10440), Regularly Established Kindergarten 
 School (T. D. 2076), Dispensary or Hospital for educational pur- 
 poses with regular school (T. D. 2831, 9610), Order of Sisters of 
 Charity (T. D, 2617), Do not include — Opera Houses (T. D. 7792), 
 Benevolent Societies (G. A. 1161), Private Academies by whatever 
 name known (G. A. 2156, 2162). 
 
 8. Emblematic banners for churches to be used in ceremonial 
 processions and otherwise in worship in the church, are free as 
 regalia (T. D. 7343). " Banners " are the only apparent exception 
 under the definition of regalia as adopted by the Department 
 under former acts (T. D. 2956). 
 
 9. Examples of articles held to be Regalia: Candle-sticks 
 for use in religious processions (T. D. 7712). Communion service, 
 and leather case for same (T. D. 8049). Receptacles for oil for use 
 in religious services {id). Military uniforms, swords, hats and 
 caps for a certain beneficial society (T. D. 8765, see note 3, supra). 
 Cinctures and side Rosaries used by worshippers (T. D. 2617, 
 8920). Silver crosses worn on the person in a convent (T. D. 9651). 
 Covers for parchment rolls of old testament (T. D. 6855). Cassocks 
 worn exclusively in church services (T. D. 7135). Monstrance 
 (T. D. 3745). Pocket communion service (T. D. 7106). Alms basin 
 (T. D. 6849). Funeral palls (T. D, 2230). Ostensorium (G. A. 958). 
 Wooden cross intended to be carried in the hand during religious 
 ceremonies (G. A. 1277). 
 
 Examples of articles held not to be Regalia : Wax lay figures 
 (T, D. 2956). Street walking coats for clergymen (T. D. 2791). 
 Articles capable of uses as fixtures (T. D. 2005). Ceremonial and 
 sanctuary lamps to remain in position on the altar (T. D. 2290, 
 4312; G. A. 1277). Masquerade costumes for societies (T. D. 3038). 
 Cords and tassels for trimming the altar (T. D. 525). Brass lectern 
 (T. D, 1826, 7229; G, A. 1282). Altars and altar vases (T. D. 1867, 
 2649, 2805, 8049). Chandeliers and candelabrums (T. D. 7712, 
 8514). Materials for regalia (7649, 8765, 10685, see note 6, supra). 
 Chinese joss (T. D. 8133, G. A. 1265). Chinese Dragon and prop- 
 
 xiii 
 
522 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I«aw, 1894. Duty. 
 
 Societies. — Continued. 
 
 works of art, and stained or painted window glass, or 
 
 stained or painted glass windows, imported expressly 
 
 for presentation to corporations or societies, see 
 
 "Art." 
 
 articles for permanent exhibition imported by societies, 
 
 see "Art." 
 articles imported by societies for the erection of public 
 
 monuments, see "Art." 
 paintings, statuary and photographic pictures imported 
 by societies for temporary exhibition, see "Art." 
 535 life boats and life saving apparatus, specially imported 
 by societies incorporated or established to encour- 
 age the saving of human life free . 
 
 Socks, as stockings. 
 Soda: 
 
 60 acetate of, crude or refined (T. D. 444) 25^ 
 
 60 arseniate 25^ 
 
 67 ash (also see Kelp) (T. D. 9326, G. A. 1214) per lb. %f 
 
 64 bi-carbonate of. per lb. Yz'P 
 
 66 bichromate of 25^ 
 
 10 borate of. per lb. . 2^ 
 
 60 corbonate of, purified 25^ 
 
 " impure, see sal soda and soda ash, 
 60 caustic, with lime (T. D. 9126, 9207) 25^ 
 
 65 " or hydrate of (T. D. 4066, 41 18) per lb. Y^f 
 
 621 chlorate of free. 
 
 66 chromate of. 25^ 
 
 60 citrate of. 25^ 
 
 67 crystals, or sal soda (G. A. 1347, 1862) per lb. yif 
 
 65 hydrate of, or caustic (T. D. 4066, 41 18) per lb. Yzf 
 
 60 hyposulphate of, and hyposulphite of (G. A. 2887) 25^ 
 
 60 lime (T. D. 9207) 25^ 
 
 443 naphionate of (G. A. 776, T. D. 13410,, G. A. 1851) free. 
 
 443 napthol (G. A. 1038, T. D. 10530) .free. 
 
 621 nitrate of, or cubic nitrate (T. D. 9457) free. 
 
 60 nitrite (G. A. 733) 25% 
 
 26 oleate of 30% 
 
 60 phosphate of. 25^ 
 
 60 prussiate of, yellow (T. D. 11298, G. A. 637) 25^ 
 
 67 sal, or soda crytals (G. A. 1347, 1862) per lb. Y^'^ 
 
 60 salts of, not specially provided for 25^ 
 
 59 salicylate of (T. D. 4809) 25^ 
 
 Notes to Paragraph 6o2>—Coniinued. 
 erties (T. D. 8548). Woven crosses for chasubles (T. D. 9664). 
 Costumes for mardi gras (T. D. 9551). Pulpit desk (T. D. 7229). 
 Antependia (T. D. 6984). Masks, draperies, etc. for street pro- 
 cessions and exhibitions of a school of art and design (T. D. 2677, 
 G. A. 2366). Missal stand (G. A. 9s8). Candelabra (G. A. 959). 
 
EXISTING LAWS AND DECISIONS. 523 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Soda. — Continued. 
 68 silicate of, or other alkaline silicate (T. D. 4710, 
 
 8781) per lb. ^^ 
 
 60 stannate of (T. D. 1584) 25^ 
 
 622 sulphate of, or salt cake, or niter cake (T. D. 2370, 
 
 G. A. 1292) free. 
 
 64 super carbonate of per lb. yi^ 
 
 75 tartrate of, or Rochelle salts per lb. if 
 
 663 uranate of (T. D. 4293) free. 
 
 68 wasserglass, or silicate of soda (T. D. 4710) per lb. y%f 
 
 555 water, and all similar waters free. 
 
 645 Sod oil (G. A. 595) free. 
 
 623 Sodium free. 
 
 443 " benzoate, artificial (G. A. 2870J free. 
 
 59 " " medicinal (G. A. 2348) 25^ 
 
 67 " corbonate or soda crystals (G. A. 1347, 1862), 
 
 per lb. y^f 
 
 59 " salicylate of (T. D. 3395, G. A. 2329) 25^ 
 
 60 " sulphide of, crude (T. D. 6188) 25^ 
 
 26 Soluble oil, or alizarine assistant, (G. A. 1320) 30^ 
 
 611 Sorghum or sugarcane for seed free. 
 
 Sounds offish, see "Bladders." 
 198 Soy or sauce (G. A. 561) 30^ 
 
 Souvenirs, see "Antiquities." 
 
 177 Spades, iron or steel 35^ 
 
 192 Spaghetti or macaroni 20^ 
 
 177 Spangles, metal, if not flitters (T. D. 2151, 7287) 35% 
 
 48 Spanish brown 25^ 
 
 " flies (cantharides), see "Drugs." 
 
 558 " grass or esparto, crude free. 
 
 489 " limes or mamoncillo (T. D. 8595) free. 
 
 556 Spar, (see "Feldspar") free. 
 
 351 " ornaments and statuary 25^ 
 
 351 " all manufactures of, or of which spar is component 
 
 material of chief value, not specially provided 
 for (see notes to Section 4, Act of Aug. 28, 1894), 
 
 (G.A.1155) 25^ 
 
 (articles composed wholly or partly of spar, if 
 not found in this "Schedule" under their 
 specific names, are classified under this gen- 
 eral provision.) 
 " timber, see "Woods." 
 
 624 Sparterre, suitable for making or ornamenting hats (G. 
 
 A. 796) free, 
 
 352 " for making baskets (G. A. 1295) 25$^ 
 
 Spatulas, or palette knives, see " Knives." 
 
524 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate oi 
 
 Ivaw, 1894, Duty. 
 
 Specimens of anatomical preparations, see "Anatomy." 
 
 " of sculpture for societies, see " Societies." 
 
 625 " of natural history, botany, and mineralogy, 
 
 when imported for cabinets or as objects 
 
 of science, and not for sale* (T. D. 7848, 
 
 10446; G. A. 855, T. D. 14007) free. 
 
 same, if models or imitations of, dutiable 
 
 according to material of chief value (T. 
 
 D. 1767). 
 
 98 Spectacles, eyeglasses and goggles, and frames for (G. 
 
 A. 2036) 40^ 
 
 177 same, parts of frames for (G. A. 657) 35^ 
 
 same, cases for, dutiable according to the material. 
 
 same, lenses for, see " Lenses" and "Glass Disks." 
 
 Spelter, see " Zinc." 
 
 Spermaceti oil, see "Oils." 
 
 235 Spices, ground or powdered, not specially provided for 
 
 (T. D. 5314, 7640 ; G. A. 2373) per lb. 3<^ 
 
 " unground, viz: cassia, cinnamon, cloves, ginger, 
 
 mace, nutmegs, pepper, pimento, capsicum and 
 
 sage, see these titles. 
 
 " not edible (drugs), see " Drugs." 
 
 no Spiegeleisen, iron per ton $4 
 
 568 Spike lavender or aspic oil free. 
 
 177 Spikes, copper or brass 35^ 
 
 " iron or steel, used in construction or repair of 
 
 vessels, see "Vessels." 
 
 148 " wrought iron or steel (G. A. 2889). 25^ 
 
 145 " cut, iron or steel 22 1^^ 
 
 2o6)^Spinach seed (T. D. 6221, 6227) 10^ 
 
 263 Spindle binding, cotton or vegetable fiber 45^ 
 
 528 Spirits, lac (G. A. 1504) free. 
 
 " distilled, see "Liquors." 
 
 " medicinal, see " Preparations." 
 
 17 " of nitrous ether per lb. 25^ 
 
 660 " of turpentine (T. D. 8671) free. 
 
 152 Splice bars or fish plates, for railways, iron or steel 25^ 
 
 Spoke-bolts (T. D. 6614), see blocks under title "Woods." 
 
 177 " shaves, steel 35^ 
 
 Spokes, wood, see blocks under title "Woods." 
 
 69 Sponges \o% 
 
 Spool thread, see "Cotton Thread." 
 
 181 Spools, wood 25^ 
 
 *The term specimens of natural history comprehends only arti- 
 cles imported for the cabinet of the naturalist, and has no applica- 
 tion to living animals (T. D. 3445). 
 
 Microscopic specimens of natural history on glass, free (T. D. 
 3958, G. A. 2744). 
 
EXISTING LAWS AND DECISIONS. 525 
 
 Paragraph Rate of 
 
 Law, 1894, Duty. 
 
 177 Spoons, any metal 35^ 
 
 352 " horn or bone 25^ 
 
 181 " wood 25^ 
 
 Sprats, see "Fish." 
 
 149 Sprigs, tacks and brads, cut 25^ 
 
 Springs, dutiable according to the material. 
 
 173 ' ' for watches or clocks 25^ 
 
 635 Spunk free. 
 
 177 Spurs, saddlery (T. D. April 12, 1871) 35^ 
 
 636 " and stilts used in the manufacture of earthen, 
 
 porcelain and stone ware free. 
 
 98 Spy glasses and frames for (T. D. 5876) 40^ 
 
 177 Squares, brass, iron or steel 35^ 
 
 352 *' horn or bone 25% 
 
 181 ' ' wood 255^ 
 
 470 Squills, or silla, crude free. 
 
 Squirrel plates, see **Fur skins." 
 636>^Stamps, foreign or revenue, canceled or uncanceled (G. 
 
 A. 2990) free. 
 
 60 Stannate of soda (T. D. 1584) 25^ 
 
 470 Staphisacre seed (G. A. 1379) free. 
 
 232 Starch, including all preparations, from whatever sub- 
 
 stance produced, commonly used as starch* 
 (T. D. 7522, 7971, 10277; G. A. 1930, 1969), per lb. i>^^ 
 
 233 ** burnt or dextrine (G. A. 1418) per lb. i^^ 
 
 §3 *' corn, residuum of (T. D. 6641) 10^ 
 
 232 " made of potatoes, wheat or corn (G. A. 2063), 
 
 per lb. i}4f 
 
 232 " rice per lb. I >^^ 
 
 177 Stars of gold, silver, or other metal (G. A. 393) 35^ 
 
 Statuary, statues, and casts, for societies, see "Societies." 
 " see "Art, works of." 
 
 " if not works of art, dutiable according to the 
 
 material (T. D. 6181, 15635). 
 Statuettes, of earthy substances, see "Earthenware." 
 
 673 Stave bolts free. 
 
 Stavesacre, (drug), see "Drugs." 
 
 Staves of wood, see staves under "Woods." 
 
 130 Stays, wrought iron or steel 25^ 
 
 Steam engines, forgings for, see " Iron and Steel." 
 
 §3 Stearine (T. D. 5049, 5091, 9220; G. A. 2012) 20^ 
 
 499 " palm nut (T. D. 6175) free. 
 
 *The Circuit Court of Appeals (In re Townsend, 56 Fed. Rep. 
 222, cited in T. D. 14114) held that the term "preparations 
 fit for use as starch," in par. 323 of Act of October, i 1890, meant 
 preparations which are actually and not theoretically fit for such 
 use, which can be practically used as such, and not which can be 
 made by manufacture fit for such use. 
 
526 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894, Duty. 
 
 Steel, and manufactures of steel, will be found under 
 title "Iron or Steel." 
 
 117 Steelyards 35^ 
 
 Steels, see "Knives." 
 177 " dress, covered with cotton, if metal chief value 
 
 (T. D. 8994; G. A. 1491, 1099) 2>5i 
 
 264 " " if cotton chief value (G. A. 2339) 35^ 
 
 Stems, (drugs), see "Drugs." 
 " artificial, see "Artificial." 
 
 655 " tobacco free- 
 
 98 Stereoscopes (G. A. 2953) 40^ 
 
 311 Stereoscopic views on paper, as photographs (T. D. 5574) . 25^ 
 
 151 Stereotype plates 25^ 
 
 " " broken, (T. D. 1559), as type metal. 
 
 310 " paper (T. D. 7077) 20^ 
 
 Sticks for canes, umbrellas or whips, see "Canes,", 
 "Umbrellas" and "Whips." 
 684 " wood, not specially provided for, in the rough 
 
 (T. D. 4345) free. 
 
 177 Stillettos (daggers) see par. 139 35^ 
 
 636 Stilts and spurs used in manufacture of earthen, porce- 
 lain and stone ware free. 
 
 177 Stirrups, metal 35^ 
 
 261 Stockings, hose and half hose, made on knitting 
 
 machines or frames, composed of cotton or other 
 vegetable fiber, and not otherwise specially pro- 
 vided for (G. A. 2602) 30^ 
 
 262 Stockings, hose and half hose, selvedged, fashioned, 
 
 narrowed or shaped wholly or in part by knitting 
 machines or frames, or knit by hand, including such 
 as are commercially known as seamless or clock 
 stockings, hose, or half hose, all the above composed 
 of cotton or other vegetable fiber, finished or unfin- 
 ished (G. A. 620) 50^ 
 
 same, if slightly embroidered with wool, as cotton 
 hosiery (T. D. 4717, see T. D. 8265). 
 Stockings, mixed materials, see notes to Sec. 4, Act of 
 Aug. 28, 1894. 
 301 Stocking's; silk, or silk chief value (T. D. 8706, G. A. 
 
 2144) 50^ 
 
 Stockings, worsted or wool (G. A. 2041), see clothing 
 
 under "Woolens." 
 Stoneware, see "Earthenware." 
 Stone or stones, viz: 
 alabaster in blocks (T. D. 10132) as building or monu- 
 mental stone, see Freestone, etc., below. 
 
 508 ayrstones or hones (T. D. 8786) free. 
 
 ballast, see "Ballast." 
 
EXISTING I.AWS AND DECISIONS. 527 
 
 Paragraph Rate oi 
 
 I,aw, 1894. Duty. 
 
 Stone or stones. — Continued. 
 
 556 bezoar stones ' free. 
 
 594 burnishing stones (G. A. 1989) free. 
 
 638 burr stone, in blocks, rough or manufactured, or bound 
 
 up into mill stones (T. D. 5878, G. A. 791) free. 
 
 638 cliff stone, unmanufactured (T. D. 5452) free. 
 
 §3 color stones or mullers (T. D. 5048), (see par. 86) 20^ 
 
 §3 cornish, ground (G. A. 599), see "Feldspar." 20^ 
 
 556 '* unground (G. A. 2305) free. 
 
 556 crushed (G. A. 2343, 2785) free. 
 
 462 curling stones or quoits, and curling-stone handles. . . .free. 
 
 105K freestone, granite, sandstone, limestone, and other 
 building or monumental stone, except marble, un- 
 manufactured or undressed, not specially provided 
 for ']f per cubic ft. 
 
 106 same, hewn, dressed or polished (T. D. 10, 7163, 8645, 
 
 9186, 10132; G. A. 1134, 2191) 30^ 
 
 484 flint stones ground, flint, and flints free. 
 
 glasscutters' stones, as grind stones (T. D. 310). 
 
 granite, see *' Freestone, &c.," above. 
 
 green stone, as marble (T. D. 278, 8796; G. A. 1002). 
 
 107 grind stones, finished or unfinished (T. D. 310, 8313, 
 
 9080; G. A. 791, 1917) \o<fo 
 
 lime stone, see "Freestone, &c.," above. 
 556 " " rubble as taken from quarry (G. A. 1982). . .free. 
 
 lithographic stones, see "Lithographic Stones." 
 540 load stones free. 
 
 marble, see "Marble." 
 
 mill stones, see "Burr Stones," above. 
 
 monumental, see "Freestone, &c.," above. 
 
 508 oil stones or hones (T. D. 8786) free. 
 
 556 paving stones, cobble, rough (G. A. 1982) free. 
 
 1053^ " " granite, undressed (T. D. 6785), 
 
 7^ per cubic ft. 
 
 106 " " granite, dressed (G. A. 1897) 30^ 
 
 594 polishing stones (G. A. 1989) free. 
 
 638 polishing stones, artificial, pumice and sand (G. A. 
 
 1883) free. 
 
 precious stones, see "Precious Stones." 
 638 pumice stone, crude or manufactured (G. A. 1883) free. 
 
 638 rotten stone, crude or manufactured free. 
 
 sandstone, see "Freestone, &c.," above. 
 
 556 soapstone (T. D. 6559) free. 
 
 508 whetstones or hones (T. D. 8786) free. 
 
 639 Storax or sty rax free. 
 
 §3 Stove polish, plumbago (T. D. 1947, 6403) 205^ 
 
 134 " plates, cast iron per lb. -^^f 
 
 177 Stoves (G. A. 903) 35^ 
 
528 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate oi 
 
 Law, 1894. Duty. 
 
 352 Straw (in its natural form and structure and not the 
 separated fiber), all manufactures of, or of which 
 such straw is the component material of chief 
 value, not specially provided for (see notes to 
 Section 4, Act of Aug. 28, 1894), (G. A. 1168, 
 
 1779) 25^ 
 
 277 " fibers, manufactures of, not specially provided for. 35^ 
 (articles composed wholly or partly of straw not 
 found in this Schedule under their specific 
 names are classified under these general pro- 
 visions.) 
 
 207^ " unmanufactured 15^ 
 
 497 " flax (T. D. 1405) free. 
 
 " materials for hats, bonnets or hoods, see " Hats." 
 
 303 " pulp (G. A. 1 128) 105^ 
 
 2o7>^Straws, julep (G. A. 835) 15^ 
 
 Stretchers for umbrellas and parasols, see "Umbrellas." 
 Strings for musical instruments, see "Musical Instruments." 
 431 " or cords, of cat-gut, whip-gut, or worm-gut, not 
 
 further, manufactured (G. A. 311, 567, 2828) free. 
 
 60 Strontia, acetate of. 25^ 
 
 60 ' ' muriate of. 255^ 
 
 60 " nitrate of (T. D. 6172) 25^ 
 
 640 " oxide of, and protoxide of strontian, and stron- 
 
 ianite, or mineral carbonate of strontia free. 
 
 60 " salts of, not otherwise provided for 25^ 
 
 113 Structural shapes of iron or steel, plain or punched, 
 or fitted for use (T. D. 7617, 7773 ; G. A. 1484, 
 
 1936) per lb. xV 
 
 70 Strychnia or strychnine, and all salts of per oz. 30^ 
 
 336 Studs, jewelry, real or mock (T. D. 5315, 8790) 35^ 
 
 ** or buttons, see " Buttons." 
 
 639 Sty rax or storax free. 
 
 666 Subacetate of copper, or verdigris (T. D. 8593) free. 
 
 363 Succinic acid free. 
 
 Succory root, see " Chickory-root." 
 Sugars and Molasses.* 
 i82}4 all sugars, tank bottoms, sirups of cane juice or of 
 beet juice, melada, concentrated melada, concrete 
 
 and concentrated molasses 40^ 
 
 if a bounty allowed thereon ^j^ per lb. and 40^ 
 
 sugars above No. 16 Dutch standard in color and all 
 sugars which have been discolored. . .>^^ per lb. and 40^ 
 if a bounty allowed thereon. .-^-{-^4 U%)f^ per lb. and 40^ 
 
 Provided, That the importer of sugar produced in 
 a foreign country, the Government of which grants 
 
 *Test of sugar for classification, see T. D. 10141, loioo. 
 For standard and sampling of sugars, see T. D. 10296, 11289, 
 10703K, 11656, 13421. 
 
EXISTING LAWS AND DECISIONS. 529 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Sugars and MoX^lssqs.— Continued. 
 
 such direct or indirect bounties, may be relieved 
 from this additional duty under such regulations as 
 the Secretary of the Treasury may prescribe, in case 
 said importer produces a certificate of said govern- 
 ment that no indirect bounty has been received upon 
 said sugar in excess of the tax collected upon the 
 beet or cane from which it was produced, and that 
 no direct bounty has been or shall be paid* (Reg in 
 T. D. 15541). 
 183 sugars after being refined, when tinctured, colored, or 
 
 in any way adulterated, (see " Confectionery ") 35^ 
 
 sugar and syrup from the Hawaiian Islands, see Act 
 of August 15, 1876, and sec. 182^ Act of August 28, 
 1894. 
 182)^ molasses testing above 40 degrees and not above 56 
 
 degrees polariscope (T. D. 15568). per gall. 2^ 
 182^ , " testing above 56 degrees polariscope, per gall. 4^ 
 557^ " testing not above 40 degrees polariscope 
 
 and containing 20^ or less of moisture. . . .free. 
 " concentrated, see sugars above. 
 
 611 Sugar beet seed free. 
 
 " cake, classified as sugar, not as candy (T. D. 9029, 
 G. A. 402). 
 
 611 " cane or sorghum, for seed free. 
 
 180 " box shooks (T. D. 9177, 3817; G. A. 296, 1087) 20^ 
 
 183 " grape, or glucose (T. D. 6740, see G. A. 1418) 15^ 
 
 ** of lead, as acetate of lead (T. D. 411) see "Lead." 
 maple (T. D. 9058, G. A. 828) as sugar. 
 
 196 " of milk per lb. 5^ 
 
 8 Sulphate of alumina per lb. j\^ 
 
 S% " " ammonia (G. A. 2658).- 20^ 
 
 60 " '* antimony (T. D. 7952) 25^ 
 
 baryta, see "Baryta." 
 
 601 " " cinchonidia (T. D. 5901) free. 
 
 405 " " copper, or blue vitriol free. 
 
 455 " " iron or copperas or green vitriol free. 
 
 39 " " lime, artificial 25^ 
 
 lime, see " Plaster of Paris." 
 
 24 " " magnesia, or Epsom salts (see par. 542) per lb. \f 
 
 25 " " morphia or morphine per oz. 50^ 
 
 595 " " potash, crude or refined free. 
 
 *Bounty ort sugars produced in the United States not allowed, 
 see Section 182 Act of August 28, 1894. 
 
 For list of countries granting bounty on sugars, see T. D. 15209, 
 15536, 15618, 15621. 
 
 Sugars refined in a country which does not pay bounties on the 
 export thereof, must be treated as the product of such country, 
 regardless of the origin of the raw sugar used in the refining 
 (T. D. 15626 and April 12, 1895). 
 
530 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate oi 
 
 I,aw, 1894. Duty. 
 
 Sulphates — Continued. 
 
 601 *' of quinia (T. D. 5901) free. 
 
 601 " " quinidia (T. D. 6268) free. 
 
 622 " " soda, or salt cake or nitre cake (T. D, 2370, 
 
 G. A. 1292) free. 
 
 60 •' " zinc, (white vitriol) 25^ 
 
 382 Sulphide of arsenic or orpiment free. 
 
 60 " " sodium, crude (T. D. 6188) 25^ 
 
 Sulphite of antimony, see "Antimony." 
 642 Sulphur or brimstone, crude, in bulk (T. D. 3032, 8816). .free. 
 
 71 " flowers of, or sublimed (T. D. 3396) 20^ 
 
 642 " "recovered"* free. 
 
 642 " lac or precipitated free. 
 
 71 " refined (T. D. 8442, G. A. 1409) 205^ 
 
 642 " not otherwise provided for (T. D. 8442) free. 
 
 " ore, see "Ore." 
 
 Sulphuret of iron, see "Ore." 
 
 643 Sulphuric acid, or oil of vitriol free. 
 
 Provided, That upon sulphuric acid imported from 
 any country, whether independent or a dependency, 
 which imposes a duty upon sulphuric acid exported 
 from the United States, there shall be levied, and col- 
 lected the rate of duty existing prior to the passage 
 ' of this Act.f 
 
 17 Sulphuric ethers per lb. 40^ 
 
 470 Sumac in leaf, crude free. 
 
 72 ' ' ground 10^ 
 
 18 " extract of (T. D. 3842, 5529) 10^ 
 
 Sunshades, see "Umbrellas." 
 
 497 Sunn (hemp) free. 
 
 64 Super carbonate of soda per lb yif 
 
 Suppositories, medicinal, see " Preparations." 
 Surgeons' instruments, according to material of chief value. 
 
 140 Surgical scissors 45^ 
 
 263 Suspenders, cotton, elastic or non-elastic (T. D. 7333) 45^ 
 
 263 " linen 45^ 
 
 353 " leather chief value 305^ 
 
 ♦Sulphur commercially known as ''recovered sulphur"" is not 
 embraced within the description of "sulphur refined, sublimed, 
 or flowers of" but is free of duty as "sulphur not otherwise pro- 
 vided for." (G. A. 432). 
 
 tThe'Act of October i, 1890, provided as follows for sulphuric 
 acid : 
 
 Par. 5. Sulphuric acid or oil of vitriol not specially provided 
 for )if per lb. 
 
 Par. 728. Sulphuric acid what at the temperature of 60 degrees 
 Fahrenheit does not exceed the specific gravity of one and three 
 hundred and eighty thousandths, for use in manufacturing super- 
 phosphate of lime or artificial manures of any kind, or for any 
 agricultural purposes, free. 
 
EXISTING I.AWS AND DECISIONS. 531 
 
 Paragraph Rate of 
 
 I<aw, 1894. Duty. 
 
 Suspenders — Contmued. 
 
 mixed materials, see notes to Sec. 4, Act of 
 Aug. 28, 1894. 
 
 300 " silk or silk chief value, elastic or non- 
 
 elastic 45^ 
 
 286 " wool or worsted 50^ 
 
 Swan's downs, see "Downs." 
 
 477 " feathers and downs, for beds. free. 
 
 " skins, see "Skins." 
 Sweetmeats, see "Fruits preserved." 
 Swiss mulls, as cotton cloth (G. A. 2618; T. D. 14963). 
 139 Swords, sword blades, and side arms (T. D. 2881, 6350; 
 
 G. A. 1630) 35^ 
 
 §3 Syrup, maple (T. D. 10425, G. A. 828) 20^ 
 
 Syrups, see "Sugars." 
 
 " fruit, see "Fruit juice." * 
 
 " medicinal, see "Preparations." 
 
 T 
 
 Table covers or cloths: 
 
 260 cotton chenille 40^ 
 
 264 cotton (T. D. 8139)... 35^ 
 
 276 cotton, embroidered (G. A. 2933, 2937) 50^ 
 
 264 cotton damask 35^ 
 
 264 cotton and metal, cotton chief value (T. D. 8699, G. A. 
 
 643) 35^ 
 
 embroidered, see "Embroideries." 
 
 277 linen (G. A. 1234, 1778, 1808, 2045) 35^ 
 
 276 linen, embroidered (G. A. 29^33, 2937) 50^ 
 
 177 metal chief value (G. A. 3001) 35^ 
 
 277 jute and metal, if jute chief value, as jute manufactures 
 
 (G. A. 277, 285, 2123) 35^ 
 
 302 silk, or silk chief value 45^ 
 
 301 silk, embroidered (G. A. 2991) 50^ 
 
 wool and metal, if wool chief value (G. A. 277) as wool 
 
 manufactures, see "Woolens." 
 Table mats, see "Mats." 
 Tables, see "Furniture." 
 Tablets, fruit (T. D. 8185), see " Confectionery." 
 
 149 Tacks, brads, or sprigs, cut 25^ 
 
 177 " thumb, for artists' use (T. D. 9081, G. A. 1459). . . 35^ 
 
 177 " other than above 35^ 
 
 Tagger's iron, see " Iron and Steel," 
 
 tin, see "Tin Plates." 
 Tags, see "Labels." 
 
 134 Tailors' irons, cast per lb. j»^^ 
 
 556 Talc, unground, non-metallic mineral substance (G. A. 
 
 337) free. 
 
 §3 " ground, powdered or prepared (G. A. 1196) 20^ 
 
532 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 645 Tallow (T. D. 4357) '. free- 
 
 §3 " bone (G. A. 1121) 20^ 
 
 Talmas, wool, worsted or animal hair, see ''Woolen 
 clothing." 
 
 490 Tamarinds free. 
 
 490 ** in molasses (T. D. 5552) free. 
 
 59 *' juice of, medicinal (T. D. 6418) 25% 
 
 326>^Tambourines or parts of (T. D. 2510) 25^ 
 
 Tamboured articles, see "Embroideries." 
 
 497 Tampico fiber or istle free. 
 
 §3 " " hackled and dyed (G. A. April 25, 1895). . 20^ 
 
 Tank bottoms, see "Sugars." 
 
 177 Tanners' knives 35^ 
 
 5 Tannin or tannic acid per lb. 60^ 
 
 386 Tanning, articles in a crude state used in, not sp^ially 
 
 provided for (T. D. 5892), free. 
 
 " extracts used for tanning, see " Extracts." 
 
 150 Tape needles 25^ 
 
 Tapers, according to material of chief value (G. A. 1205). 
 275/^Tapes, composed of flax, woven with or without metal 
 threads, on reels or spools, designed expressly 
 for use in the manufacture of measuring tapes.. 25^ 
 
 263 " cotton (G. A. 2955, 2979) 45^ 
 
 353 " leather 30^ 
 
 263 " linen 45^ 
 
 mixed materials, see notes to Section 4, Act of 
 Aug. 28, 1894. 
 277 " measuring, flax, metal and leather, flax chief 
 
 value (G. A. 324, 1 142, 1985) 35^ 
 
 353 ** *' if leather chief value 30^ 
 
 177 ** " if metal chief value (G. A. 2549) 35^ 
 
 302 " silk, or silk chief value 45^ 
 
 Tapestry, according to material of chief value (G. A. 
 1938, 2126). 
 
 646 Tapioca, or cassava, or cassady, flake, pearl and flour 
 
 (T. D. 3161, 11114) free. 
 
 60 Tar, birch, oil of (T. D. 9634, G. A. 1 105, 1364) 255^ 
 
 §3 " candle (T. D. 5091, G, A. 2431) 20^ 
 
 443 " coal, crude free. 
 
 647 " " pitch of. free. 
 
 " " products of, see "Coal-Tar. 
 
 443 " " petroleum (T, D. 6592) free. 
 
 647 " and pitch of wood free. 
 
 Taraxacum, see " Dandelion Root." 
 Tarlatans, cotton, as cotton cloth (T. D. 9322). 
 
 264 " cotton and metal, if cotton chief value (T. D. 
 
 8699) 35^ 
 
EXISTING LAWS AND DECISIONS. 533 
 
 Paragraph Kate ol 
 
 lyaw, 1894. Duty, 
 
 277 Tarpaulins, flax, jute or hemp (G. A. 1286) (but see para- 
 graph 273) 35^ 
 
 6 Tartaric acid -20% 
 
 380 Tartar, crude, or argal or argol (T. D. 570) free. 
 
 73 ' * cream of 20^ 
 
 59 " emetic or tartrate of antimony 25^ 
 
 73 " patent 20^ 
 
 74 " partly refined, including lees crystal (T. D, 2489). 20^ 
 
 75 Tartrate of soda and potassa, or Rochelle salts. ..per lb. 2f 
 Tassels, according to material. 
 
 648 Tea* f r e e . 
 
 §3 " Brazilian or mat6 (T. D. 3909) 20^ 
 
 648 " plants free. 
 
 " pots, earthenware (T. D. 7444, 9363), see "Earthenware." 
 
 177 " " metal 35^ 
 
 Teams of animals belonging to immigrants, see "Ani- 
 mals." 
 
 2o7^Teazles 15^ 
 
 Tecali marble, as marble (T. D. 2306). 
 519 Teeth, elephants' (ivory) free, 
 
 650 " natural, or unmanufactured free. 
 
 *' manufactured, dutiable according to material of 
 
 chief value. 
 
 351 " manufactured of spar (G. A. 462) 25^ 
 
 Telegraph and telephone poles, see "Telegraph under 
 "Woods." 
 
 177 " cable (G. A. 2906) 35^ 
 
 " insulators, dutiable according to the material 
 
 (T. D. 6699). 
 " wire, see "Wire." 
 
 98 Telescopes 40^ 
 
 " for societies (T. D. 10603), see "Societies." 
 
 " disk and plate glass for, see "Glass Disks" 
 
 and " Lenses." 
 Tennis balls, according to material of chief value (T. D. 
 
 5442, G. A. 161, 1954). 
 Terne plates, see "Tin plates." 
 
 651 Terra alba (T. D. 4093) free. 
 
 651 " " ground and bolted (G. A. 630) free. 
 
 " cotta, see "Earthenware." 
 
 " " paste and powder (T. D. 9901), see "Paints." 
 
 652 " japonica (G. A. 642) free. 
 
 " sienna and terra umber, see " Paints." 
 
 Teutenegue, see "Zinc." 
 
 *See Act of March 2, 1883, {supra) being an Act to prevent the 
 importation of adulterated and spurious teas. 
 
534 U. S. IMPORT DUTIES UNDER 
 
 jaragraph Rate ot 
 
 L,aw, 1894. Duty. 
 
 Theatrical costumes of an actor, see "Effects." 
 
 " " and scenery, brought by proprietors 
 
 or managers, see par. 596. 
 ** scenery (T. D. 9161), see paintings under title 
 "Art." 
 102 Thermometers, glass chief value (G. A. looi, 1228, 2928). 35^ 
 102 " clinical, glass chief value (T. D. 6012, 
 
 G. A. 114, 1335) 35^ 
 
 " for societies, see "Societies." 
 
 181 " wood chief value (G. A. 937) 25^ 
 
 " other, dutiable according to the material. 
 
 Thibet lainb skins, as fur skins. 
 
 352 Thimbles, bone or horn 25^ 
 
 177 " gold, silver or other metal (T. D. 5651, 9051).. 35^ 
 
 Thread,* if twine, see "Twine." 
 
 " cotton, see " Cotton Thread." 
 274 " composed of flax or hemp, or of a mixture of 
 
 these substances (G. A. 2232, 2400) 35^ 
 
 277 " jute or other vegetable fiber (except flax, hemp 
 
 or cotton), or either chief value 35^ 
 
 " metal and bullions, see "Bullions" and "Tinsel." 
 
 298 " silk (T. D. 6127, 6305). 30^ 
 
 Threshing machines, see "Agricultural implements." 
 
 235 Thyme, ground (G. A. 2373) per lb. 3^ 
 
 2o6}4 " seed (G. A. 444) 10^ 
 
 568 " oil of free. 
 
 363 Thymol, or thymic acid (T. D. 8486) free. 
 
 276 Tidies, of lace, cotton or linen (G. A. 34, 409, 1676) 50^ 
 
 177 " embroidered with metal, if metal chief value 
 
 (G. A. 2037) 35fo 
 
 276 " linen or cotton, embroidered or tamboured (G. 
 
 A. 2933, 2938, 2944)., 50^ 
 
 302 " silk or silk chief value (G. A. 2195) 45^ 
 
 301 " " embroidered or lace 50^ 
 
 " wool, see Wool, manfs. of. 
 " other, according to material of chief value. 
 Ties, cotton, iron and steel, or hoops for baleing pur- 
 poses, see " Iron and Steel." 
 " railroad, wood, see "Woods." 
 " (scarfs), see " Neckties." 
 
 §3 Tigers' claws (T. D. 9635) 10^ 
 
 " skins (G. A. 348), as fur skins. 
 
 *Twine is a harder twisted article than thread finished without 
 boiling and containing a large per centage of gum; while thread, 
 being boiled, is of a softer finish and more expensive (T. D. 6467; 
 G. A. 2232, 2400). 
 
EXISTING LAWS AND DECISIONS. 535 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 78 Tiles, plain, not glazed, ornamented, painted, enameled, 
 vitrified or decorated (G. A. 2091, 2104, 2128; 
 
 T. D. 13907, 14422; G. A. 2199, 2468) 25^. 
 
 78 " if glazed, ornamented, painted, enameled, vitri- 
 
 fied or decorated and encaustic (G. A. 2280, 
 
 2468) 40^ 
 
 104 " marble, paving (T. D. 4495; G. A. 2054, 2074) 
 
 per cubic ft. S^^ 
 Timber, see "Woods," sub-title "Timber." 
 
 173 Time detectors (T. D. 6851) 25^ 
 
 Tin:— 
 
 653 in bars, blocks, pigs, or grain or granulated free. 
 
 177 foil (G. A. 1173) 35% 
 
 60 muriate of 25% 
 
 653 ore, cassiterite or black oxide of tin free. 
 
 121 plates or sheets, iron or steel, or taggers* iron or steel, 
 
 coated with tin or lead, or with a mixture of which 
 these metals, or either of them, is a component part, 
 by the dipping or any other process, and commer- 
 cially known as tin plates, terne plates, and taggers' 
 
 tin (T. D. 6844) per lb. i^(^ 
 
 177 1 manufactures of tin plate, terne plate, and taggers' 
 
 121 ) tin (as manufactures of metal), or such material 
 
 being component of chief value (G. A. 2371; T. D. 
 
 15351, 15359) 35^ but not less than i^f per lb. 
 
 121 No article not specially provided for, wholly or 
 
 partly manufactured from tin plate, terne plate or 
 the sheet or plate iron or steel herein provided 
 for, or of which such tin plate, terne plate, sheet, 
 or plate iron or steel shall be the material of chief 
 value, shall pay a lower rate of duty than that 
 imposed on the tin plate, terne plate, or sheet or 
 plate iron or steel from which it is made, or of 
 which it shall be the component thereof of chief 
 value. 
 
 60 nitrate of 25^ 
 
 roofing, continuous, and fastened together, ready for 
 use (T. D. 1462), as tin plates. 
 
 60 salts of 25^ 
 
 10 Tincal (crude borax) per lb. 2^ 
 
 Tincture, see "Preparations." 
 
 654 Tinsel wire, lame or lahn (G. A. 382, 1519, 2093) free. 
 
 321 " " toys made of, (G. A. 283, 839) 25^ 
 
 353 Tippets, fur 309^ 
 
 " other, see " Clothing." 
 Tips, horn, see "Horn." 
 
 86 ' ' lava, for burners 305^ 
 
 Tires, iron or steel, see " Iron or Steel." 
 
536 U. S. IMPORT DUTIES UJSDBR 
 
 Paragraph Rate ot 
 
 I,aw, 1894. Duty. 
 
 Tobacco: — 
 
 184 wrapper tobacco imported in any bale, box, package, 
 
 or in bulk (G. A. iioi, 1736). 
 
 unstemmed per lb. $1.50 
 
 stemmed per lb. I2.25 
 
 185 filler tobacco imported in any bale, box, package, or 
 
 in bulk (G. A. 562, 576, iioi). 
 
 unstemmed per lb. 35^ 
 
 stemmed per lb. 50^ 
 
 185 Provided, That the term wrapper tobacco, when- 
 
 ever used in this Act shall be taken to mean that 
 quality of leaf tobacco known commercially as 
 wrapper tobacco: Provided further, That the term 
 filler tobacco, whenever used in this Act, shall be 
 taken to mean all leaf tobacco unmanufactured, not 
 commercially known as wrapper tobacco: Provided 
 further. That if any leaf tobacco imported in 
 any bale, box, package or in bulk shall be the 
 growth of different countries, or shall differ in qual- 
 ity and value, save as provided in the succeeding 
 provision, then the entire contents of such bale,, 
 box, package, or in bulk shall be subject to the 
 same duty as wrapper tobacco: Provided further,. 
 That if any bale, box, package, or bulk of leaf 
 tobacco of uniform quality contains exceeding fif- 
 teen per centum thereof of leaves suitable in color,, 
 fineness of texture, and size for wrappers for cigars,, 
 then the entire contents of such bale, box, package,, 
 or bulk shall be subject to the same duty as wrapper 
 tobacco:* Provided further. That the collectors 
 shall not permit entry to be made, except under 
 regulations to be prescribed by the Secretary of the 
 Treasury, of any leaf tobacco imported in any bale,, 
 box, package, or in bulk, unless the invoices cover- 
 ing the same shall specifiy in detail the character of 
 the leaf tobacco in such bale, box, package, or ia 
 bulk, whether wrapper or filler tobacco, Quebrado 
 or self-working bales, as the case may be: And 
 Provided further, That in the examination for classi- 
 fication of any invoice of imported leaf tobacco 
 at least one bale if less than ten bales, and one bale 
 in every ten bales and more, if deemed necessary 
 by the appraising officer, shall be examined by the 
 appraiser or person authorized by law to make such 
 examination, and for the purpose of fixing the classi- 
 
 *The bale is the unit for the estimate of percentage of grades, 
 and qualities (G. A. 2873). 
 
EXISTING LAWS AND DECISIONS. 537 
 
 Paragraph Rate of 
 
 Law, 1894. Duty, 
 
 Tobacco. — Coutinued. 
 
 fication and amount of duty chargeable on such 
 invoice of leaf tobacco the examination often hands 
 out of each examined bale thereof shall be taken 
 to be a legal examination (G. A. 2846). 
 
 186 manufactured or unmanufactured, of all descriptions, 
 not specially enumerated or provided for*(T. D. 7777, 
 Section 30, Act Oct. i, 1890, G. A. 1736), 
 
 40 cts. per lb. and int. rev. tax, 6 cts. per lb. 
 
 587 plants (T. D. 14885) free. 
 
 655 stems free. 
 
 scraps, cuttings and clippings, as unmanufactured to- 
 bacco (T. D. 14913), see Section 3377 of the Revised 
 Statutes {^upra). 
 
 Toilet preparations, see "Preparations" and "Powders." 
 
 568 Toluidine, or aniline oil (T. D. 9487), free. 
 
 443 " base, coal-tar product (G. A. 1842) free. 
 
 14 " sulpho acid (T. D. 9500, G. A. 1073) 25^ 
 
 207 Tomatoes (G. A. 2223) 10^ 
 
 198 " canned (T. D. 6889) 30^ 
 
 177 Tongs and shovels, metal (T. D. 8162) 35^ 
 
 Tonics, see "Preparation" and "Liquors." 
 
 656 Tonquin, tonqua or tonka beans free. 
 
 558 " beans, crystal or powder (G, A. 2519) free. 
 
 Tools and implements of trade of persons arriving in the 
 United States, see "Effects." 
 
 129 " track, iron or steel ^evVo.iyif 
 
 177 " edge (T. D. 7783, 10568) 35^ 
 
 314 Tooth brushes (T. D. 8779) 35^ 
 
 177 " picks, gold or other metal 35^ 
 
 §3 " " quill (T. D. 1291, G. A. 384) 20^ 
 
 i8o>^ " " vegetable substance (G. A. April 17, 1895).. 35^ 
 61 " powders and pastes (T. D. 9068) 40^ 
 
 Topaz, see "Precious Stones." 
 
 Tops, wool, see "Wool." 
 276 Torchon lace, linen (G. A. 979) 50^ 
 
 Tortoise shell, see "Shell," 
 
 556 Touchstones (crude mineral) free. 
 
 497 Tow of flax or hemp (T. D. 7252,9381, 7318; G. A. 813) free. 
 
 497 " waste free. 
 
 Toweling in the piece, cotton, other than cotton damask 
 (T. D. 4035), as cotton cloth. 
 264 Tow els, cotton \ 35^ 
 
 *As to how smoking and chewing tobacco shall be packed, see 
 Sections 3368, 3377, 3402 Revised Statutes {supra). 
 
 fCotton towels, put up in pairs, practically separate, only the 
 cutting of the fringe between the two being necessary to make 
 them complete towels, classified as manufactures of cotton (T. D. 
 8283). 
 
 xiv 
 
538 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Towels — Continued. 
 264 ' ' cotton damask 35^ 
 
 276 " " embroidere d 50^ 
 
 277 " linen (G. A. 2068) 35^ 
 
 276 " " embroidered 50^ 
 
 545 Toy magnets (5293) free. 
 
 Toys: 
 321 dolls and doll heads, of any material* (T. D. 4832, 
 
 5196, 3530; G. A. 375, 939, 1543, 1546, 2406) 25^ 
 
 84 \ toys composed of china, parian, bisque, earthen or 
 
 85 f stone ware (G. A. 375, 2410). 
 
 not decorated 30^ 
 
 decorated 35^ 
 
 321 " not composed of rubber, china, porcelain, parian, 
 bisque, earthen or stone ware, and not specially 
 
 provided for ■}• .' 25^ 
 
 352 " India rubber, not vulcanized 25^ 
 
 353 " ** *' vulcanized 30^ 
 
 321 marbles, of any material (T. D. 3264, 3821; G. A. 85)... 25^ 
 
 Trace chains, see " Iron Chains." 
 
 *Bisque figures of babies or children in various postures, 
 designed for use as household ornaments or bric-a-brac and not 
 for the amusement of children only, are not classified as " dolls" 
 (G. A. 1999, 2406), but a large mechanical doll intended for use as 
 a display figure, classified as a "doll" (T. D. 9888), dolls and 
 dresses invoiced at a single price classified as dolls (T. D. 569, 
 3871). 
 
 fThe following have been classified as " Toys: " Paper fish and 
 balloons (T. D. 289), silver rattles for use of children (T. D. 1346), 
 glass balls for Christmas trees (T. D. 2147), knives, forks and 
 bells, intended as playthings (T. D. 2632, 2873, 2983, 3382; G. A. 
 2492), miniature stands of artificial flowers (T. D. 3436), toys cov- 
 ered with sheepskin, with wool on (T. D. 3530), paper costumes 
 for dolls (T. D. 7450), keyed trumpets, cheaply constructed, 
 although possible for an artist to produce thereon the semblance 
 of a tune (T, D. 7797), Christmas tree ornaments other than 
 earthenware (T. D. 7853; G. A. 2571, 2574), imitations of hand 
 organs, with a crank, by turning which a variety of tinkling 
 sounds is produced (T. D. 9298), toy watches (T. D. 9925, G. A. 
 1650), figures of monkeys, wool chief value (G. A. 2248), electri- 
 cal toys (G. A. 2362), small, cheap bulls-eye lanterns (G. A. 2407), 
 wax angels and figures for Christmas trees (G. A. 1542, 2406), 
 Japanese kites (G. A. 475), garlands and toys of tinsel wire (G. 
 A. 283. 839), children's tin plates (G. A. 902), magic lanterns, 
 chiefly used for the amusement of children (G. A. 705, 915), single 
 harmonicas costing net one mark each or less, and double harmo- 
 nicas costing net two marks each or less (G. A. 1003, T. D. 12748, G. 
 A. 480, T. D. 12767), anchor puzzle consisting of blocks of sand and 
 chalk (not being earthenware) (G. A. 949), toy moustaches (G. A. 
 1079, 2080), celluloid balls (G. A. 1644), silk stockings for dolls, 
 (T. D. 5967), toy violins (G. A. 729), toy flutes (G. A. 2456), toys 
 part lace (G. A. 2563), jews harps (G. A. 2593), parts of toys, if 
 commercially known as toys (T. D. 14969, G. A. 2747), toy decal- 
 
EXISTING LAWS AND DECISIONS. 539 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 264 Tracing cloth, cotton (T. D. 3834, 5830, 13385; but see 
 
 G. A. 2666) 35^ 
 
 310 " paper (T. D. 8810, G. A. 2122) 20^ 
 
 129 Track tools, iron or steel per lb. i yif 
 
 Trade marks, protection of, see section 6, Act August 
 
 28, 1894. 
 
 Tragacanth, gum, see "Drugs." 
 
 Tranks, see "Gloves." 
 
 177 Traps, if metal chief value 35^ 
 
 Traveling cases, containing toilet articles, &c., dutiable 
 
 according to material of chief value. 
 
 177 Trays and waiters, gold, silver, or other metal 35^ 
 
 85 " " " china, decorated 35^ 
 
 353 " " " papier mache 30^ 
 
 181 " " " wood, lacquered, 25^ 
 
 353 " " " wood pulp 2pio 
 
 Treacle as molasses' see " Sugars." 
 
 Trees, nursery stock, see " Plants." 
 385 " for Agricultural Department or U. S. Botanical 
 
 Garden free. 
 
 326>^Triangles (T. D. 9325), (musical instrument) 25^ 
 
 354 Trimmings, bead and beaded (T. D. 8959, G. A. 51) 35^ 
 
 301 " " " " silk 50^ 
 
 177 " bullion or metal thread (G. A. 393, 644) 35^ 
 
 " coach and harness, dutiable according to 
 
 material. 
 276 " cotton, flax, jute, or other vegetable fiber, 
 
 or of which these substances or either of 
 them or a mixture of any of them is the 
 component material of chief value, not 
 not specially provided for (except cords, 
 braids, tape, gimps, galloons and gorings, 
 which see) (G. A. 318, 1157, 1195, 1237, 2367, 
 
 2901) 50^ 
 
 Notes to Paragraph 321 — Continued. 
 
 comaine pictures (G. A. 2836), small toy lanterns (T. D. 15546, 
 
 G. A. 2959). 
 
 The word toy is used in its ordinary popular sense as a play- 
 thing for children, a thing for amusement, but of no real value. 
 This is made further manifest by its association (in par, 321) with 
 dolls and doll heads, the rule of ejusdem generis being applica- 
 ble as a canon of construction (Paturel vs. Robertson, 41 Fed. 
 Rep. 329) (G. A. 304, 2082, 2571). 
 
 The fact that a tune can be played upon a toy should not exclude 
 the article from classification as a toy (G. A. 905). 
 
 The following «<?/ classified as "Toys:" Game of battledore 
 and shuttlecook (T. D. 2842), beads m small bags (G. A. 880), 
 paint brushes or hair pencils in quills, although flimsily con- 
 structed and designed for the amusement of children (G. A. 
 io53)> brass rings containing colored glass sets in imitation of 
 precious stones (G. A. 971, 2572), mechanical figures for use as an 
 advertisement in a show window (G. A. 304). 
 
540 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Trimmings — Continued. 
 
 328 " down and cotton (T. D. 6203, G. A. 1434) 35^ 
 
 328 •* feather (T. D. 8217, G. A. 31, 597) 35^ 
 
 " fur, see "Fur Skins." 
 
 286 " dress, wholly or in part of wool, worsted or 
 
 animal hair (T. D. 3847; G. A. 2357, 2416; 
 
 T.D. 15558) 50^ 
 
 177 ** epaulets, galloons, laces, knots, stars, tas- 
 
 sels, and wings, of gold, silver or other 
 
 metal (G. A. 393,644) •• 35^ 
 
 354 ** jet, commercially known as such ; 35^ 
 
 354 '* gelatine chief value (G. A. 2164) 35^ 
 
 '* for hats and bonnets, see " Hats." 
 
 276 " lace, cotton or linen 50^ 
 
 177 " metal, chief value (G. A. 1139, 1673) 35^ 
 
 " mixed materials, see notes to Section 4, 
 
 Act of Aug. 28, 1894. 
 silk, see "Silk." 
 " wool, see specific article under "Woolens." 
 
 657 Tripoli (polishing powder) free. 
 
 Troches, see "Preparations." 
 Trophies or prizes, see "Medals." 
 
 611 Tropoeolum seeds (flower) (T. D. 9354) free. 
 
 177 Trowels (T. D. 8532) 35^ 
 
 207 Truffles, as vegetables (G. A. 2679) 10^ 
 
 198 * ' prepared 30^ 
 
 326>^Trumpets 25^ 
 
 321 " toy (T. D. 7797) '. 25^ 
 
 353 Trunks, leather chief value 30^ 
 
 181 " wood, chief value 25^ 
 
 " containing "samples," see "Samples." 
 Trusses, according to material of chief value (G. A. 1463). 
 
 352 Tubes, bone or horn 25^ 
 
 " earthenware (T. D. 9670), see "Earthenware." 
 88 " glass, colored (T. D. 6461, 8579) 40^ 
 
 352 * ' India rubber 25^ 
 
 328 " " " resembling stems of flowers (G. A. 
 
 2177) 35^ 
 
 133 " or pipes, cast iron per lb. -^-^f 
 
 177 " gold, silver, or other metal, except iron or steel 
 
 (T.D. 7174) 35^ 
 
 353 " guttapercha .^ 30^ 
 
 354 " ivory *. 35^ 
 
 130 " steel, for bicycles (G. A. 483, 908; T. D. 13904) 25^ 
 
 " " for umbrellas, see " Umbrellas." 
 
 130 " wrought iron or steel (G. A. 483, 908, 1631; T. D. 
 
 6186, 3647, 13904) 25^ 
 
 Tuckings, see " Embroideries." 
 
EXISTING LAWS AND DECISIONS. 541 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 89 Tumblers or goblets, glass, cut (T. D. 3030, iiooi) 40^ 
 
 102 '* *« plain glass 35^ 
 
 326j^Tuning hammers and forks 25^ 
 
 §3 Tungsten metal (T. D. 6976, 8032) 10^ 
 
 26 Turkey red oil 30^ 
 
 658 Turmeric free. 
 
 207 Turnips 10^ 
 
 2o6>^ " seed (T. D. 6635) 10% 
 
 660 Turpentine, spirits of (T. D. 8671) free. 
 
 60 Turpentine fat, oil of (T. D. 7374) 25^ 
 
 659 " Venice... free. 
 
 Turquoise, see "Precious Stones." 
 
 661 Turtles free. 
 
 2251^ " meat of, canned or dried (G. A. 743, 2364) 20^ 
 
 Tutenegue, see "Zinc." 
 
 177 Tweezers, metal 35^ 
 
 Twilled cottons, as cotton cloth (T. D. 246). 
 399 Twine, all binding twine manufactured in whole or in 
 part from New Zealand hemp, istle or Tampico 
 fiber, sisal grass, or sunn, single ply and meas- 
 uring not over 600 ft. to lb. (G. A. 2580) free. 
 
 263 *' cotton (if not cotton thread) (G. A. 1607, 1844). . . 45^ 
 
 263 " flax* (G. A. 1607, 1844) 45^ 
 
 399 " manilla, not exceeding 650 ft. to the lb free 
 
 268 " (except binding twine) composed in whole or in 
 
 part of New Zealand hemp, istle or Tampico 
 
 fiber, manila, sisal grass, or sunnf lofo 
 
 298 Twist, silk 30^ 
 
 171 Type metal, for the lead contained therein (T. D. 1559, 
 
 8147, 9831; G. A. 1458) per lb. i^f 
 
 171 Types, new (T. D. 6435, G. A. 1649) 15^ 
 
 171 " brass (T. D. 1911) 15^ 
 
 662 " old, and fit only to be remanufactured free. 
 
 XJ 
 
 Ulsters, wool, worsted or animal hair, see "Woolen 
 
 clothing." 
 43 Ultramarine blue, whether dry, in pulp, or mixed with 
 
 water (T. D. 3361, 4950) per lb. 3^ 
 
 Umber and umber earths, see " Paints." 
 
 *The term "linen" embraces manufactures of hemp, as well as 
 of flax (T. D. 2572). 
 
 f The difference between jj/«^« and twine consists in the former 
 being a material spun for weaving with little, if any, twist, while 
 the latter is closely twisted so as to make, it strong and fit for 
 use in binding packages of merchandise and the making of 
 seines, nets, &c. (T. D. 4948, 6029, 6054, 6467; G. A. 2232. 2400). 
 
542 U. S. IMPORT DUTIES UNDER 
 
 Paragfraph Rate of 
 
 Law, 1894. Duty. 
 
 Umbrellas, parasols and sunshades and materials for, viz: 
 
 360 covered with any material except paper 45^ 
 
 covered with paper, according to material of chief 
 
 value, 
 gloria cloth for umbrellas, as woolen dress goods (G. 
 A. 2137). 
 302 cloth, silk and cotton, silk chief value (G. A. 74, 239).. 45^ 
 
 86 handles or tips of, decorated china (G. A. 30, 809) 40^ 
 
 handles, agate, see "Agate." 
 155K steel tubes for, finished (G. A. 2361) 50^ 
 
 361 sticks, for, if plain or carved, finished or unfinished 30^ 
 
 684 sticks, crude, viz: — bamboo, reeds, and sticks of part- 
 ridge, hair-wood, pimento, orange, myrtle, and other 
 woods not otherwise specially provided for, in the 
 rough, or not further manufactured than cut in 
 lengths suitable for sticks for, (T. D. 4345, G. A. 
 1281) free. 
 
 155K ribs and stretcher frames, tips, runners, handles, or 
 
 other parts, made in whole or chief part of metal.. . 50^ 
 
 179 reeds for, wrought or manufactured from reeds or 
 
 rattans (G. A. 1665.) 10^ 
 
 Unenumerated articles, see notes to Sections 3 and 4, 
 
 Act of Aug. 28, 1894. 
 United States products returned. 
 
 387 articles the growth, produce, and manufacture of the 
 United States, when returned after having been 
 exported, without having been advanced in value 
 or improved in condition by any process of manu- 
 facture or other means ; casks, barrels, carboys, 
 bags (when imported by the exporter of such bags), 
 and other vessels of American manufacture ex- 
 ported filled with American products, or exported 
 empty and returned filled with foreign products, in- 
 cluding shooks when returned as barrels or boxes ; 
 also quicksilver flasks or bottles, of either domestic 
 or foreign manufacture, which shall have been 
 actually exported from the United States ; but 
 proof of the identity of such articles shall be made, 
 under general regulations to be prescribed by the 
 Secretary of the Treasury, and if any such articles 
 are subject to internal tax at the time of exporta- 
 tion such tax shall be proved to have been paid 
 before exportation and not refunded : Provided, 
 That this paragraph shall not apply to any article 
 upon which an allowance of drawback has been 
 nlade, the ire-importation of which is hereby pro- 
 hibited except upon payment of duties equal to 
 
EXISTING LAWS AND DECISIONS. 543 
 
 Paragraph Rate of 
 
 lyaw, 1894. Duty. 
 
 United States products returned. — Continued. 
 
 the drawbacks allowed ; or to any article manufac- 
 tured in bonded-warehouse and exported under any 
 provision of law: And provided further, That 
 when manufactured tobacco which has been ex- 
 ported without payment of internal-revenue tax 
 shall be re-imported it shall be retained in the 
 custody of the collector of customs until internal 
 revenue stamps in payment of the legal duties shall 
 
 be placed thereon* free. 
 
 See sections 9, 19, and 21, of Act of August 28, 1894. 
 
 Notes to Paragraph 387. 
 *i. This paragraph is a re-enactment of paragraph 493, Act Oct. 
 I, 1890, with the following words inserted as amendment — "but 
 the exemptions of bags from duty shall apply only to such domestic 
 bags as may be imported by the exporter thereof."' 
 
 2. Actually exported. The legal notion of exportation is a 
 severance of goods from the mass of things belonging to this 
 country with the intention of uniting them to the mass of things 
 belonging to some foreign country. The chance that the intention 
 may afterwards be changed and it be found profitable to bring 
 the article back, does not affect the validity of an exportation 
 otherwise bona fide, the original purpose, as well as act, being to 
 seek a foreign market. Nor would such exportation be defeated 
 by the incident of " preserving the idenity " of the goods (T. D. 
 5829, with opinion of the Attorney-General, T. D. 9209, 13251). 
 
 The sale of articles abroad does not destroy the right of free 
 entry (T. D. 2800, Article 331 of Customs Reg. 1892, and T. D. 
 14956). 
 
 3. Proof of idenity . All the required evidence of identity, etc., 
 must be produced at the time of entry or prior to liquidation or 
 bond given therefor (T. D. 12484, 12518; G. A. 1432, 1845, 2475) and 
 such evidence must conform strictly to the requirements pre- 
 scribed by the regulations (G. A. 241 j, 2768, 2950). The question 
 as to the sufficiency of Consul's certificate of identification, is one 
 for consideration of the Secretary of the Treasury and not for the 
 Board of General Appraisers (G. A. 2822). 
 
 The redemedy where free entry is refused is by Protest under 
 Sec. 14, Act June 10, 1890, and the protest should be filed whether 
 a bond to produce evidence of identity has been filed or not. If 
 the bond is also filed it should be filed within the same time 
 limited for the protest (T. D. 12484). 
 
 The certificate of exportation required for free entry, may be 
 waived in cases on the frontier between Canada and the United 
 States, when found impracticable to produce it (T. D. 9621, 14103). 
 
 Certificates of landing abroad may be waived in cases where 
 the domestic article does not exceed a value of $100 (T. D. 81 16), 
 Record evidence of clearance waived, when value under $100 
 (T. D. 5170). 
 
 The owner's oath or bond, therefore, must be required upon 
 entry of domestic manufactures returned, and cannot be waived 
 in cases where entries are made by attorneys or agents for the 
 owners (T. D. 8324). 
 
 4. When the article returned has been improved in condition or 
 
544 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rateol 
 
 Law, 1894. Duty. 
 
 United States products returned — Continued. 
 Notes to Paragraph 387 — Continued. 
 
 adva?iced in value, the article is subject to the same duty as that 
 imposed on foreign similar articles, and not simply on the value of 
 the improvement (T. D. 4105, 7866, 14884); for example, books sent 
 abroad to be bound become subject to duty on the full value of 
 the bound books, and not upon the cost of binding alone (T. D. 
 666). 
 
 5. Articles upon which drvwback of duties have been allowed: 
 Articles exported with benefit of drawback cannot be re-imported 
 as coverings of free goods without payment of duty (G. A. 2783) 
 except grain bags made of burlaps (T. D. 15288). 
 
 Articles returned by the exporting vessel in consequence of 
 marine disaster, the duty accrues. The owner may abandon for 
 damage under Sec. 23, of the Act of June 10, 1890 (T. D. 14190). 
 
 6. Coverings. Where articles entitled to free entry under these 
 provisions are re-imported as coverings for merchandise, the value 
 of such coverings become an element in determining the rate of 
 duty chargeable upon the contents where such rate is dependent 
 upon value (see Sec. 19, of the Act of June 10, 1890) but no duty is 
 to be assessed upon such coverings (T. D. 13025; G. A. 1814, 
 2558). 
 
 7. Domestic productions transported through Canada by Amer- 
 ican vehicles or vessels (by land or sea) are exempt from duty 
 upon re-entry into the United States; if conveyed partly or en- 
 tirely by Canadian vessels, the goods must be entered and proof 
 oi domestic origin must be furnished (T. D. 7069), 
 
 8. Domestic goods exported and returned must be examined 
 and appraised like all other imported merchandise (T. D. 1477). 
 
 9. Bags. All bags for grain made of burlaps, whether made in 
 this country or abroad, are exempt from duty on importation or 
 re-importation (T. D. 15288). 
 
 Where domestic and foreign bags (other than bags made of 
 burlaps) are imported together and so indiscriminately mingled as 
 not to be easily separated, duty will be assessed upon the entirety 
 of the importation (T. D. 10098, 14912; G. A. 2448, 2610, 2613, 2623). 
 
 Grain bags of American or foreign manufacture may be con- 
 sidered part of a vessel's equipment if retained on board or landed 
 temporarily under permit (T. D. 1749, 2992). 
 
 For rules for examination of Bags, see T. D. 14912. 
 
 Domestic packages exported filled with foreign dyewoods, ground 
 or prepared in this country are entitled to free entry, if found to be 
 of American manufacture ([T. D. 8826). American packages 
 exported filled with ybr^z^w products, dutiable upon return (T. D. 
 3511)- - r 
 
 Cutting over, resewing and remarking second-hand sacks 
 and bags of foreign material, constitutes them manufactures of the 
 United States, and entitled to free entry, provided no drawback 
 was allowed on the raw material (T. D. 4153, G. A. 1217, 1748; 
 2783 April II, 1895,) but those renovated and mended not entitled 
 to free entry (T. D. 15619). 
 
 In the case of re-imported bags, the Collector at port of 
 entry will apply to the Collector at port of exportation, for a cer- 
 tificate covering the quantity which has arrived (T. D. 10221). 
 
 10. Examples of articles admitted free. Domestic wood or 
 metal beams or spools after being filled abroad with yarns or 
 printed warps (T. D. 7889). Boiler which had exploded abroad 
 
EXISTING LAWS AND DECISIONS. 546 
 
 Paragraph Rate of 
 
 I^aw, i8y4.. Duty. 
 
 United States products returned. — Continued. 
 
 §19 articles (re-imported) once exported of the growth, 
 product, or manufacture of the United States, upon 
 which no internal tax has been assessed or paid, or 
 upon which such tax has been paid and refunded 
 by allowance or drawback, there shall be levied, 
 collected, and paid a duty equal to the tax imposed 
 by the internal revenue laws upon such articles, ex- 
 cept articles manufactured in bonded warehouses 
 and exported pursuant to law, which shall be subject 
 to the same rate of duty as if originally imported* 
 (see sec. 47, Act Oct. i, 1890, and Sec. 48, Act Aug. 
 28, 1894, supra.) 
 
 373 cattle, horses, sheep, or other domestic animals which 
 have strayed across the boundary line into any foreign 
 country, or have been or may be driven across such 
 boundary line by the owner for pasturage purposes, 
 together with their increase (Reg. in T. D. 12260, 
 15534, 15574, 15590; G. A. 2958, April I, 1895) free. 
 
 Notes to Paragraph 387 — Continued. 
 (T. D. 1 1253). Rails used in Canada (T. D. 1128?). Car-wheels 
 used in Mexico (G. A. 2462). Railway cars leased to a Canadian 
 Company (T. D. 11639), also those passing across the frontier in 
 regular traffic (T. D. 9549.) Refined sugar exported with draw- 
 back, if entered for warehouse and immediate exportation (T. D. 
 11435). American paintings (T. D. 13519). Animals taken abroad 
 and ^^ increased in value^' by natural growth (T. D. 13922, 15003). 
 Articles taken from the U. S. by theft and brought back (T. D. 
 14033). Dredge repaired but not advanced in value (G. A. 2853). 
 
 11. Articles denied free entry. Domestic dry goods calendered 
 abroad (T. D. 5046) or made into a dress (T. D. 14468). Paper 
 printed upon abroad (T. D. 3065, 10970). Articles carried to 
 foreign territory to stock a store and brought back in broken lots, 
 unless identified (T. D. 10972). Scraps or clippings of German 
 silver from sheets exported for the manufacture of spoons, etc., 
 (T. D. 1 1758). Goods taken abroad in passengers' baggage and 
 dyed and finished (T. D. 13094). American turquoise sent abroad 
 to be cut (T. D. 14884). 
 
 12. Wooden orange boxes entirely of American manufacture, 
 exported in the form of shooks and re-imported filled with oranges 
 and lemons, are free under this paragraph, but if partly of Ameri- 
 can shooks and partly of foreign material are dutiable under 
 paragraph 216 (T. D. 15563, April 5, 1895). 
 
 13. ^^Box shooks " mean all the parts of a box ready to be put 
 together. If any part of a box returned is of foreign manufacture 
 the entire box is dutiable (T. D. 11797; G. A. 900, 901). 
 
 14. Whiskey in bottles re-imported is free, and Section 19 of the 
 Act of Aug. 28, 1894, does not apply, as no other than tax paid 
 whiskey can be legally bottled in the United States (T. D. 13460). 
 
 For Regulations, see Customs Reg. 1892, Art. 331, etc., and T. 
 D. 14012, 14023, 14286, 14653, 14956, 15063. 
 Notes to Section 19. 
 *i. American whiskey must have been exported in good faith, 
 
546 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate ol 
 
 I^aw, 1894. Duty. 
 
 United States. 
 412 books, engravings, photographs, etchings, bound or 
 unbound, maps, and charts, imported by authority or 
 for the use of the United States and Library of Con- 
 gress (G. A. 2170, T. D. 14587) free. 
 
 Notes to Section \<^— Continued. 
 with no intention of returning the same, to be entitled to entry 
 under this paragraph, otherwise it must be delivered to the Col- 
 lector of internal revenue for assessment of tax (T. D. 9649, 9796, 
 13251, 12165), see note 2, page 543. 
 
 2. If spirits are a second time exported, they cannot be entitled 
 to drawback of the tax paid on re-importation, such tax being a 
 customs duty and the goods having passed out of the custody of 
 the Government (T. D. 9801), and it will not be entitled to entry 
 under this paragraph upon a second re-importation (T. D. 8094). 
 Spirits must be returned in original packages (T. D. 5575, 7571, 
 8250). 
 
 3. Returned domestic goods which are liable to duty equal to 
 the internal revenue tax are entitled to warehouse privileges, 
 provided, the original exportation was made in good faith (T. D. 
 7435, 7477, i4995). 
 
 4. The dutiable quantity of re-imported spirits must be ascer- 
 tained in the same manner as the taxable quantity of spirits with- 
 drawn from a distillery warehouse (T. D. 6838, 6856, 6885, 12407, 
 14888) and rate of duty shall be equal to the tax in force at the 
 time of importation for consumption or withdrawal (T. D. 5198; G. 
 A. 2816; T. D. 15294, 15567). Duty accrues on quantity entering 
 warehouse and not on quantity disclosed on withdrawal (T. D. 
 14672, 15267, 15445). 
 
 5. Internal revenue regulations are not applicable to returned 
 domestic whiskey, and when placed in a bonded warehouse is 
 treated the same as other dutiable merchandise (T. D. 7867, 14277). 
 
 6. Re-imported merchandise to be treated in all respects like an 
 original importation (T. D. 14995) and the bonded period com- 
 mences anew with such re-importation. The dutiable quantity or 
 value must be freshly ascertained for assessment of duty (T. D. 
 15089, 15267). 
 
 7. Domestic whiskey bottled abroad dutiable as foreign whiskey 
 (T. D. 15053) but whiskey in same bottle as when exported is 
 entitled to free entry under paragraph 387. Only tax paid v^\\\<s,V.^y 
 can be legally bottled in the United States (T. D. 13460). 
 
 8. Articles returned by the exporting vessel in consequence of 
 marine disaster, the duty accrues. The owner may abandon for 
 damage under Section 23 of the Act of June 10, 1890 (T. D. 14190). 
 
 9. Tobacco re-imported cannot be removed from custody of 
 Customs officers without payment of tax as prescribed in para- 
 graph 387, of the Act of Aug. 28, 1894, (T. D. 14087). 
 
 10. Domestic cigars and tobacco returned should be stamped 
 with customs stamps^ and the stamps have written upon them 
 " American goods re-imported " (T. D. 5055, 5338), see paragraph 
 387, page 542. 
 
 11. For Regulations see Customs Reg. 1892, Article 334, 336, 
 and T. D. 14653, 14983, 15063. 
 
EXISTING LAWS AND DECISIONS. 547 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 United States- Continued. 
 
 385 articles imported by the United States free. 
 
 U. S. mail, importations through the mail of articles 
 not named in free list, are dutiable except as pro- 
 vided in sections 17, 18 and 19, Act of March 3, 1879 
 {supra). 
 Upholstery cloth, cotton, as cotton cloth (G. A. 2238). 
 
 663 Uranate of soda (T. D. 4293) free. 
 
 663 Uranium, oxide of, and salts of free. 
 
 663 " yellow, or uranium oxyd natron (T. D. 4293).. .free. 
 Utensils for societies, see "Societies." 
 
 664 Vaccine virus free. 
 
 Valentines, according to material. 
 
 568 Valerian oil free. 
 
 363 Valerianic acid (T. D. 6353) free. 
 
 17 " ether (T. D. 9205, G. A. 1939) per lb. $2.00 
 
 665 Valonia (species of acorn used by tanners) free. 
 
 342 Vamps, or uppers for shoes, leather 20^ 
 
 48 Vandyke brown (T. D. 9090) 25^ 
 
 470 Vanilla plants or beans free. 
 
 7 " beans in alcohol (T. D. 6481) $2 per gall, and 50^ 
 
 60 ** " oil of 25^ 
 
 60 Vanilline (T. D. 6256) 25^ 
 
 44 Varnishes spirit, on alcohol therein (T. D. 3484, G. A. 
 
 1504) I1.32 per gall, and 25^ 
 
 44 " including so-called gold size or Japan (T. D. 
 
 3654, 7131 7598, 7952, 7977, 8287, 9223) 25^ 
 
 " shellac (T. D. 5300, G. A. 1504) as spirit varnish 
 
 above. 
 " lacquer (T. D. 6901) as spirit varnish above. 
 
 §3 Varnolette (T. D. 10088) 20^ 
 
 105 Vases, alabaster 45^ 
 
 " of earthy substances, see '* Earthenware." 
 
 177 " brass, bronze or other metal (T. D. 4061). 35^ 
 
 89 " glass, cut, decorated, &c 40^ 
 
 102 '• " plain / 35^ 
 
 ** if works of art, see "Art." 
 
 " or parts thereof, of platinum, see " Platinum." 
 
 §3 Veal (T. D. 13409) 10^ 
 
 Vegetable fibers (drug) see "Drugs." 
 
 §3 " " dyed (G. A. 1023, 1252, 2980). 20^ 
 
 277 " " (except cotton) man'f's of, or of which 
 
 vegetable fiber (except cotton) is the component 
 material of chief value, not specially provided for 
 
 (G. A. 1022, 1037, 1054, 1062, 1126, 1127 1510, 1614) 35^ 
 
 (articles composed wholly or partly of vegetable fiber 
 (except cotton) if not found in this "Schedule" 
 under their specific names are classified under this 
 general provision.) 
 
548 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Vegetable ivory, see "Ivory." 
 
 60 " oils, not otherwise provided for 25^ 
 
 558 ** substances, crude or unmanuf'd, not other- 
 
 wise specially provided for (G. A. 2014, 
 
 2427, 2461, 2481) free. 
 
 497 " substances, fibrous, unmanufd, or undressed, 
 
 not speciatly provided for (T. D. 7268, G. 
 
 A. 1675, 2513, 2839) free. 
 
 577 " substances for paper stock free. 
 
 668 " wax (T. D. 7426) free. 
 
 386 ** substances and vegetables used in dyeing or 
 tanning, in a crude state, not specially pro- 
 vided for free. 
 
 Vegetables: 
 198 desiccated, except beans and pease (T. D. 8274, G. A. 
 
 1600) 30^ 
 
 198 in salt or brine (T. D. 10597, G. A. 302, 1080, 2801, 2833) 30^ 
 207 edible, in their natural state, not specially provided 
 
 for (G. A. 2223) 10^ 
 
 not edible, (drugs), see "Drugs." 
 198 prepared or preserved (except pease), in tins, jars, bot- 
 tles, or otherwise (T. D. 8274, 9024, 9188; G. A. 1600). 30^ 
 other, see specific article. 
 Vehicles of immigrants, see "Animals." 
 276 Veiling, flax, jute, cotton or vegetable fiber chief value. 50^ 
 
 301 " silk or silk chief value 50^ 
 
 286 " wool 50^ 
 
 301 Veils, silk or silk chief value (G. A. 1056, 2969). 50^ 
 
 301 " in the piece, siik or silk chief value (G. A. 2086, 
 
 2436, 2967, 2969) 50^ 
 
 " woolen, as clothing, which see under "Woolens" 
 (G. A. 603, 2084). 
 
 579 Vellum free. 
 
 264 " cloth, cotton (T. D. 3834) 35^ 
 
 177 Velocipedes, if metal chief value 355^ 
 
 " if effects, see "Effects." 
 
 299 Velvets, silk or silk chief value, 
 
 I1.50 per lb. but not less than 50^ 
 " other material, see " Plushes." 
 Velveteens and velours, see " Plushes." 
 Veneers of wood, see "Woods." 
 
 48 Venetian red (T. D. 9090, G. A. 629) 25^ 
 
 659 Venice turpentine free. 
 
 §3 Venison, in carcass (T. D. 2325, 7202, see " Meats ") \o% 
 
 58 Veratrine (G. A. 1566). . .50 cts. per lb., but not less than 25^ 
 
 666 Verdigris, or subacetate of copper (G. A. 2341) free. 
 
 60 " distilled or acetate of copper (T. D. 8593) 25^ 
 
EXISTING LAWS AND DECISIONS. 549 
 
 Paragraph Rate ot 
 
 I,aw, 1894. Duty. 
 
 192 Vermicelli, macaroni, and all similar preparations (T. 
 
 D. 9388, 8819) 2oi 
 
 Vermilion red, see "Paints." 
 Vermuth, see "Liquors." 
 134 Vessels, cast iron, not specially provided for (see "Hol- 
 low ware") per lb. ^^^ 
 
 " iron, if coated or enameled, see " Hollow ware." 
 " glass, see "Glass manufactures." 
 Vessels and Equipments, viz: 
 
 for drawback or rebate of duties on materials used in 
 the construction, equipment, repair, or as supplies 
 to vessels, see " Index," title " Drawback.'" 
 
 old metal and copper, stripped from a foreign ves- 
 sel in a foreign port, free, (Paragraph 452). 
 
 foreign, condemned and dismantled in a port of the 
 U. S., see "Wrecked goods." 
 
 old metal stripped from, when undergoing necessary 
 repairs in U. S., not dutiable (T. D. 538 and 4135). 
 
 imported in parts and put together, dutiable and can- 
 not be documented (T. D. 5444). 
 
 anchor of vessel lost in adjacent foreign port, recovered 
 and restored to vessel while in American port, free 
 (G. A. 1973). 
 
 repairs and equipments in foreign port, to American 
 vessels engaged in northern, north-eastern and 
 north-western frontier trade, see Sections 3114, 3115 
 of Revised Statutes {supra). 
 
 repairs and equipments necessary to vessels not en- 
 gaged as above, not dutiable (T. D. 3379, 4154). 
 
 repairs, articles imported for repairs to foreign vessels, 
 are dutiable (T. D. 534, 657, 1407, 9135, 9568, 11629, 
 11893; G. A.579). 
 
 pleasure yachts, brought in other vessels, for racing 
 purposes, not dutiable (T. D. 4960). 
 
 usual or proper equipment of a vessel is not liable to 
 duty (Reg. 1892, article 367). 
 
 sea stores, when dutiable, see Sees. 2796, 3111-3113, 
 Revised Statutes {supra). 
 
 merchandise and equipments from wrecked vessels, 
 see "Wrecks." 
 
 yacht or vessel arriving in the ordinary course of navi- 
 gation is not dutiable (in re Fassett, 142 U. S. 479), 
 but small crafts imported on board another vessel 
 are dutiable (T. D. 14095, 14975, see also 4860). 
 
 vessels brought into the United States for purpose of 
 being broken up, the materials are dutiable (T. D. 
 4298, 14975)- 
 
550 U. S. IMPORT DUTIES UNDER 
 
 Paragnraph . Rate of 
 
 Law, 1894. Duty. 
 
 Vessels and Equipments, viz. — Continued. 
 
 wrought iron for, and forgings of iron or steel for, see 
 "Iron or Steel." 
 
 importation not allowed in undocumented vessels (T. 
 D. 1113). 
 
 anchors and chain cables imported and sent abroad 
 for repairs, are dutiable on return, unless they con- 
 stitute part of equipment of the importing vessel 
 (Reg. 1892, article 911). 
 
 importations in vessels of less than 30 tons, restricted, 
 see Section 3095, Revised Statutes {sup7'a) and T. D. 
 2094. 
 
 where articles for repair of foreign vessels in ports of 
 the United States are brought in by some other ves- 
 sel they constitute an importation, and the applica- 
 tion of the article to the repair constitutes a con- 
 sumption of the article and it becomes dutiable. But 
 where such articles are brought in on the same 
 vessel to which they are to be bona fide appropriated, 
 they do not constitute importations and are not 
 dutiable (T. D. 657, 1407, 9962, 11629, 11659, 11893; G. 
 
 A. 579). 
 Vestings, dutiable according to material. 
 
 ** cotton, as cotton cloth (G. A. 1669). 
 
 Vests, see " Clothing." 
 
 14 Vesuvian (T. D. 616), coal tar color 25^ 
 
 Vials, see "Bottles." 
 
 Vichy salts (T. D. 2021), see "Mineral Water Salts." 
 
 59 " lozenges (T. D. 1646) 25^ 
 
 236 Vinegar* (G. A. 2503) per gall. 7^<? 
 
 I " concentrated, as acid acetic. 20^ 
 
 I " essence of (T. D. 3964, 4378), as acetic acid 20^ 
 
 §3 " rasbperry (G. A. 1616) 20^ 
 
 236 " tarragon (T. D. 8176) per gall. 7^0^ 
 
 Vinegars, medicinal and toilet, see "Preparations." 
 Vines, all kinds, see " Plants." 
 
 14 Violet, coal tar color (T. D. 1081, G. A. 1391) 25^ 
 
 326^ Violin bows 25^ 
 
 504 " " hair for (G. A. 737, 2867) free. 
 
 §3 " " rosin for (G. A. April 30, 1895) 20^ 
 
 326^^ " strings, cat gut chief value (G. A. 1655, 2463) 25^ 
 
 431 " " gut cord (G. A. 311, 2828) free- 
 
 326^ " " any other material 25^ 
 
 *The standard for vinegar shall be taken to be that strength 
 which requires thirty-five grains of bicarbonate of potash to 
 neutralize one ounce troy of vinegar, paragraph 236. 
 
 Vinegar of less than the standard strength is subject to duty as 
 if of the standard strength. Above the standard, additional 
 duties to be levied in proportion to such strength (T. D. 2988, G. 
 A. 1580). Mode of testing, see T. D. 3136. 
 
EXISTING LAWS AND DECISIONS. 551 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 326>^ Violins, or parts of 25^ 
 
 321 " if toys (G. A. 729) 25^ 
 
 326>^ " cases for 25^ 
 
 664 Virus, vaccine free. 
 
 177 Vises, iron, steel or other metal 35^ 
 
 Vitriol, oil of, see " Sulphuric Acid." 
 
 405 " blue, or sulphate of copper free. 
 
 455 " green (sulphate of iron or copperas) free. 
 
 60 " white, or sulphate of zinc 25^ 
 
 264 Wadding, cotton 35^ 
 
 313 " paper .* 20^ 
 
 331 Wads, gun, all descriptions 10^ 
 
 §3 Wafers or crackers, edible (G. A. 2989) 205^ 
 
 667 " unmedicated, not edible (G. A, 387) free. 
 
 667 " " coverings for pills (T. D. 6004) free. 
 
 59 " medicated 25^ 
 
 667 " for fish food (G. A. 387) free. 
 
 Wagon blocks, see "Blocks," under title "Woods." 
 
 181 " boxes, wood 25^ 
 
 " tongues (T. D. 2570), see "Woods." 
 Wagons, according to material of chief value. 
 
 " belonging to immigrants, see "Animals." 
 Waiters, see "Trays." 
 Walnut, see "Woods." 
 
 222 Walnuts, all kinds not shelled (T. D. 6512) per lb. if 
 
 112. " " " shelled per lb. 4^ 
 
 222 " insaltand water, not shelled (T. D. 6290). per lb. if 
 
 Warps or warp yarn, cotton, see "Cotton Thread." 
 
 298 " spun silk (T, D. 6109, G. A. 2153) 30^ 
 
 43 Wash blue, containing ultramarine per lb. 3^ 
 
 14 " " " no ultramarine as coal-tar color 
 
 (G. A. 1346, 1565) 25^ 
 
 148 Washers, wrought iron or steel 255^ 
 
 61 Washes, cosmetics or dentifrice, non-alcoholic 40^ 
 
 67 Washing crystals, as sal soda (G. A. 1214) per lb. yif 
 
 86 Wash tubs, porcelain (T. D. 7022) 30^ 
 
 86 " " " decorated 405^ 
 
 83 " " common stoneware (G. A. 1888) 20^ 
 
 362 Waste, not specially provided for (T. D. 9886, G. A. 1728). 10^ 
 
 458 " cotton (G. A. 1638) free. 
 
 497 " flax (T. D. 4464, 5365, 9631; G. A. 813, 2020, 2099). free. 
 
 " fur, see "Fur waste." 
 
 497 " hemp (T. D. 9381) free. 
 
 497 " jute (T. D. 1836, G. A. 2020) free. 
 
 577 " for paper stock free. 
 
 513 " India rubber (T. D. 6067, G. A. 97, 1636) free. 
 
552 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 I,aw, 1894. 
 
 Rate 01 
 Duty. 
 
 Waste — Continued. 
 
 362 ** photographer's silver (T; D. 6058) 10^ 
 
 617 " silk (T. D. 3752) free. 
 
 §3 " starch (T. D. 6949) 20^ 
 
 556 ' ' soapstone (T. D. 6559) free. 
 
 497 " tow (T. D, 4464, 5365, 9631; G. A. 813, 2020, 2099). free, 
 
 ** wool, see " Wool." 
 173 Watches, or parts of watches, whether separately packed 
 or otherwise* (T. D. 291, 9122, 6851; G. A. 
 
 531) 25^ 
 
 ** set in handles of canes or whips (T. D. 9061, 
 9246), according to material of chief value. 
 
 321 " toy (T. D. 9925, G. A. 1650) 25^ 
 
 336 Watch chains (G. A. 384, 1309, 1450) 35^ 
 
 173 " crystals (T. D. 5943) 25^ 
 
 173 " dials (T. D. 2807) 25$^ 
 
 177 " " ornaments, metal (G. A. 486) 35^ 
 
 467 " jewels to be used in the manufacture of watches 
 
 (G. A, 2432; T. D. 15350) free. 
 
 336 " keys, if jewelry, real or mock (T. D. 5103) 35^ 
 
 177 ** ** not jewelry, metal (T. D. 1460, looio, G. A. 
 
 543) 35^ 
 
 " stands, according to material of chief value. 
 " wire, see "Wire." 
 
 489 Watermelons (G. A. mo) free. 
 
 218 '* prepared or preserved in soy or syrup (G. 
 
 A. 1628) 30^ 
 
 Water colors, see " Paints." 
 273 " proof cloth, not specially provided for (T. D. 
 
 4192, G. A. 1 138, 1286, 1344, 1367, 1948, 1986). 
 
 valued at 25,^ or less per sq. yd 255^ 
 
 valued above 25^ per sq. yd 40^ 
 
 401 '* and land fowls, dead or alive, except poulry (G. 
 
 A. 1916.) free. 
 
 401 " fowls, wild ducks (G. A. 412) free. 
 
 59 Waters, cherry laurel (T. D. 9931) 25$^ 
 
 ** medicinal, see "Preparations." 
 " mineral, see "Mineral Waters." 
 
 59 " orange and orange flower (G. A. 102) 2551^ 
 
 59 " rose (T. D. 9931, 5945, G. A. 1042) 255^ 
 
 " toilet, see " Preparations." 
 
 555 " soda, and all similar waters free, 
 
 351 Wax, all manufactures of, or of which wax is component 
 material of chief value, not specially pro- 
 vided for (T. D. 6945, 9009), (see notes to Section 
 
 4, Act of Aug. 28, 1894) 25J^ 
 
 (articles composed wholly or partly of wax if 
 
 ♦For protection of trade mark, see Section 6, Act of Aug. 28,. 
 1894. 
 
EXISTING LAWS AND DECISIONS. 
 
 553 
 
 Paragraph 
 I^aw, 1894. 
 
 Rate of 
 Duty. 
 
 668 
 
 397 
 353 
 
 397 
 
 668 
 668 
 668 
 
 §3 
 351 
 351 
 668 
 
 263 
 
 263 
 300 
 
 352 
 
 286 
 272 
 129 
 
 558 
 
 352 
 
 Wax — Continued. 
 
 not found in this "Schedule" under their 
 specific names are classified under this gen- 
 eral provision.) 
 
 bay or myrtle (vegetable wax), (T. D. 7426) free. 
 
 bees free. 
 
 busts, with human hair, if hair chief value (T. D. 
 
 6659) 30^ 
 
 Chinese (T. D. 2225) free. 
 
 figures, dressed, dutiable according to material of 
 chief value. 
 
 fish (T. D. 6263) 20^ 
 
 flowers, see "Artificial Flowers." 
 
 fossil (T. D. 2703, 6258) free. 
 
 Japanese (T. D. 2225.) free. 
 
 mineral (T. D. 6258) free. 
 
 sealing 20^ 
 
 shoemakers' 25^ 
 
 tapers and candles (G. A. 1205) 25^ 
 
 vegetable (T. D. 7426) free. 
 
 Wearing apparel, see "Clothing" and " Eff"ects," and 
 
 Section 2800 Revised Statutes {supra). 
 Webbing, cotton, elastic or non-elastic (T. D. 7333, G. 
 
 A. 1691, 2150, 2449)* 45^ 
 
 " flax or other vegetable fiber (G. A. 1000) 45^ 
 
 " silk, or silk chief value, elastic or non-elastic 
 
 (G. A. 258, 1223, 1745) 45^ 
 
 " silk and rubber, if rubber chief value (see G. 
 
 A. 1223) 25^ 
 
 " wool or worsted (T. D. 8255, G. A. 2796) 50^ 
 
 Webs, flax 40^ 
 
 Wedges, iron or steel (T. D. 6392) per lb. ly^f 
 
 Wedge-wood ware, see "Earthenware." 
 Weeds, (drugs), see "Drugs." 
 
 " sea weeds, and vegetable substances, crude or 
 unmanufactured, not otherwise specially pro- 
 vided for • free. 
 
 " all manufactures of, or of which weeds are com- 
 ponent material of chief value, not specially 
 provided for (see notes to Section 4, Act of 
 
 Aug. 28, 1894) (T. D.4635) 25^ 
 
 Weight, duty to be paid on actual weight at time of with- 
 drawal (section 50, Act of October i, 1890) (T. D. 15210). 
 
 *Webbing composed of cotton and rubber is classified under 
 paragraph 263, whether cotton or rubber is chief value (G. A. 
 1223, 1691). 
 
 XV 
 
554 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Weights, paper, according to material of chief value 
 
 (G. A. 1332, 1502, 2406). 
 177 ** and balances, brass, iron or other metal (T. 
 
 D. 6226, G. A. 1515) 35^ 
 
 386 Weld (dye) crude free. 
 
 671 Whalebone, unmanufactured free. 
 
 352 " manufactures of, or of which whalebone is 
 
 component material of chief value, not 
 specially provided for (see notes to Sec- 
 tiiDn 4, Act of Aug. 28, 1894) (G. A. 1353)- • 25^ 
 (articles composed wholly or partly of 
 whalebone, if not found in this 
 "Schedule" under their specific names 
 are classified under this general pro- 
 vision.) 
 " materials for hats, bonnets or hoods, see 
 
 " Hats." 
 
 34 Whale-oil, of foreign fisheries 25% 
 
 568 " of American fisheries free. 
 
 Wharf timber, see timber under title "Woods." 
 
 190 Wheat and wheat flour (T. D. 6156; G. A. 2974) 20^ 
 
 Wheel hubs, see hubs under title "Woods." 
 Wheels, iron or steel, see " Iron or Steel." 
 
 S08 Whet stones and hones, (T. D. 8786) free. 
 
 " " emery, see " Emery." 
 
 Whip-gut, see " Cat-gut." 
 
 353 Whips, of partially tanned skins (T. D. 6257) 30^ 
 
 684 " bamboo, reeds, and sticks for, in the rough or not 
 
 further manufactured than cut into suitable 
 
 lengths (T. D. 4345; G. A. 1281, 1665) free. 
 
 179 " reeds for, wrought or manufactured from rattan 
 
 or reeds (G. A. 1665.) 10^ 
 
 177 " with metal whistle, if metal chief value 35^ 
 
 " according to material of chief value. 
 181 " rattans for, polished and varnished (G. A. 1499. . 25^ 
 
 181 " malacca for, polished and varnished (G. A. 1702). 25^ 
 
 181 " bamboo for, finished (G. A. 978) 25^ 
 
 Whiskey, see "Liquors." 
 
 Whist-markers, according to material of chief value. 
 Whistles, dog, police and drivers' according to material 
 of chief value (T. D. 2985, G. A. 2406). 
 
 321 " if toys 25^ 
 
 loi White enamel, fusible (G. A. 2317, 2319, 2537) 25^ 
 
 52 " lead, dry, or in pulp, or ground or mixed with oil 
 
 (T. D. 7059, 10069) per lb. i>^^ 
 
 160 " metal, in leaf (T. D .8479) 4^^ 
 
 " paint, see " Paints." 
 60 " vitriol or sulphate of zinc 25^ 
 
EXISTING LAWS AND DECISIONS. 555 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 46 Whiting and Paris white, dry (T. D. 5374) per lb. %^ 
 
 46 '* " " " ground in oil per lb. yif 
 
 263 Wicking, lamp or candle, cotton or vegetable fiber, 
 
 woven, braided or twisted 45^ 
 
 353 Wigs, human hair (T. D. 1366, 1539) 2P'fo 
 
 401 Wild ducks (G. A. 412) free. 
 
 179 Willow, or osier, manufactures of 25^ 
 
 181 " " chairs (T. D. 9536) 25^ 
 
 179 " ** prepared for basket maker's use (T. D, 
 
 3199) 20^ 
 
 " " materials for hats or bonnets, see 
 
 "Hats." 
 
 683 Willows, peeled (T. D. 6370, G. A. 578) free. 
 
 683 '' split (G. A. 2375) free. 
 
 Window curtains, see " Curtains." 
 
 177 '* frames, metal (T. D. 9952) 35^ 
 
 " glass, see "Glass." 
 Windows, glass, painted for churches, see "Art." 
 102 " stained or painted glass windows or parts 
 
 thereof 35^ 
 
 74 Wine lees, or lees crystals (T. D. 2489) 20^ 
 
 Wines, see "Liquors." 
 
 16 " coloring for (T. D. 7403) 50^ 
 
 " medicated, see "Preparations." 
 
 177 Wings of gold, silver or other metal (G. A. 393) 35^ 
 
 Wire: 
 124 manufactures of iron or steel wire shall pay the maxi- 
 mum rate of duty which would be imposed upon 
 any wire used in the manufacture thereof and in 
 addition thereto one cent per pound. 
 
 177 brass (T. D. 6436) 355^ 
 
 cloths, see manufactures of wire, above. 
 
 177 copper (T. D. 6436) 35^ 
 
 corset and crinoline (T. D. 9409), see iron or steel wire, 
 
 below, 
 covered and coated, see iron or steel wire, below, 
 drill rods, iron or steel, see iron or steel wire, below, 
 fence, see rods, below. 
 
 177 gold, if not thread 35^ 
 
 hat wire, iron or steel (T. D. 9807), see iron and steel 
 wire, below. 
 124 iron or steel, round* (T. D. 5778), valued not over 4^ 
 per lb., 
 
 all sizes not smaller than 13 wire gauge per lb. i}4-f 
 
 smaller than 13 and not smaller than 16 wire 
 
 gauge per lb. i)4f 
 
 smaller than 16 wire gauge per lb. 2f 
 
 valued over 4^ per lb. (G. A. 2874) 40$^ 
 
 *Stubb's Birmingham wire gauge adoptedby the Department as 
 
556 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894, Duty. 
 
 Wire — Continued. 
 124 iron or steel wire and wire or strip steel, commonly 
 known as crinoline wire, corset wire, drill rods, 
 needle wire, piano wire, clock and watch wires, and 
 all steel wires, whether polished or unpolished, in 
 coils or straightened, and cut to lengths, drawn cold 
 through dies, and hat wire, flat steel wire, or sheet 
 steel in strips, uncovered or covered with cotton, 
 silk, or other material, or metal, and all the fore- 
 going manufactures of iron or steel, of whatever 
 shape or form (G. A. 709, 1632; T. D. 14965; G, A. 
 2986, 3010, April 16, 1895). 
 
 valued above 4^ per lb 40^ 
 
 177 all the above valued at 4^ or less per lb 35^ 
 
 124 Provided, That articles manufactured from iron 
 
 or steel wire shall pay the maximum rate of duty 
 which would be imposed upon any wire used in the 
 manufacture of such articles and in addition thereto 
 one cent per pound. 
 
 167 lead per lb. 1%^ 
 
 mattresses, see manufactures of wire, above, 
 nail rods, see wire rods, below. 
 
 147 nails, wrought iron or steel 25^ 
 
 needle wire, iron or steel, see iron or steel wire, above, 
 netting, see manufactures of wire, above, 
 piano, see iron or steel wire, above, 
 ribbon (G. A. 2591), as iron or steel flat wire, above. 
 123 rods : rivet, screw, fence, and other iron or steel wire 
 rods, whether round, oval, flat, square, or in any 
 other shape, and nail rods, in coils or otherwise (T. 
 D. 8325, 5910, G. A. 1480). 
 
 valued at /\^ or less per lb per lb. yV 
 
 valued over 4^ per lb per lb. ^^ 
 
 Provided, That all round iron or steel rods smaller 
 than No. 6 wire gauge shall be classed and dutiable 
 as wire, 
 rope (G. A. 663, 728, 2218), see manufactures of wire, above, 
 rope for construction of vessels, see "Vessels." 
 screw wire rods, see rods, above. 
 
 177 silver, if not thread (G. A. 2762, April 17, 1895) 35^ 
 
 steel, see iron or steel wire, above, 
 tinsel, see "Tinsel." 
 watch, see iron or steel wire, above. 
 395 Witherite or carbonate of baryta free. 
 
 the standard (T. D. 2438), see 14263. 
 See General Provisions to " Iron or Steel," page 429. 
 
EXISTING LAWS AND DECISIONS. 557 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 386 Woad or pastel (dye), crude free. 
 
 Wolfskins as fur skins (G. A. 1857). 
 
 389 Wood, ashes and lye of free. 
 
 " lake, see " Paints." 
 " pulp, see "Pulp." 
 
 647 " tar and pitch free. 
 
 Woods and articles of wood, viz: 
 181 all manufactures of wood, or of which wood is the com- 
 ponent part of chief value, not specially provided for* 
 (see notes to Sec. 4, Act of Aug. 28, 1894) (T. D. 
 5242, 5886, 7723, 6435, 9518, 9254; G. A. 820, 1014, 1502, 
 
 1620, 2374) 25^ 
 
 (articles manufactured wholly or partly of wood, if not 
 found in this "Schedule " under their specific names, 
 are classified under this general provision.) 
 
 683 all wood, unmanufactured (T. D. 343, 2570, 4263, 4741, 
 
 4958, 4983, 5307, 5599, 5655, 5867, 8018; G. A. 578, 2375) 
 
 (see note page 568) free. 
 
 bar, Brazil and brazilletto, see "Dyewoods." 
 
 684 bamboo, unmanufactured free. 
 
 " for canes, whips or umbrellas, see "Canes," 
 
 "Whips" and "Umbrellas." 
 
 679 blocks, viz: last, wagon, oar, gun, heading, and all like 
 
 blocks or sticks, rough-hewn or sawed only, (T. D. 
 
 2570, 3593, 6614, 8111; G. A. 2228) (see note page 568) free. 
 
 181 same, when finished (T. D. 6936, 7723, 10071; G. A. 
 
 1015) 25^ 
 
 683 blocks for paving (T. D. 343, 5867) (see note page 568).. free. 
 
 683 " pipe and match (T. D. 3411, 5307) free. 
 
 boards, see lumber, below. 
 
 673 bolts, handle, single, stave and heading (T. D. 6614). .free. 
 180 boxes, packing, not specially provided for (T. D. 3817, 
 
 9177; G. A. 296, 1087) 20^ 
 
 boxes for oranges and lemons, see " Oranges." 
 
 684 boxwood, in log, rough or hewn free. 
 
 " lumber, see lumber, below. 
 
 684 briar-root or briar-wood, and similar wood unmanu- 
 factured, or not further manufactured than cut into 
 blocks suitable for the articles into which they are 
 
 intended to be converted free. 
 
 684 cabinet woods, all forms, in the log, rough or hewn 
 (T. D. 2044, 5271, 7366; G. A. 301, 1503, 
 
 1509, 2517) free. 
 
 " " lumber of, see lumber, below. 
 
 " " manufactured, see " Furniture." 
 
 ♦Manufactures of the fibrous part of the bark of a tree are not 
 manufactures of wood (G. A. 1510). 
 
558 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 I^aw, 1894. Duty. 
 
 Woods and articles of wood. — Co?itinued. 
 
 180 casks and barrels, empty 20^ 
 
 " ** " manufactures of U, S. returned, see 
 
 "United States products returned." 
 cedar timber (G. A. 852), see timber below. 
 " lumber, see lumber, below. 
 
 684 " in the log, rough or hewn (T. D. 10402) free. 
 
 ^3 " saw dust (T. D. 4899) 10^ 
 
 677 I clapboards, pine or spruce (T. D. 6318), (see note 
 
 678 ) page 568) free. 
 
 corkwood or bark, see " Cork." 
 
 dyewoods, see "Dyewoods." 
 
 deals, see lumber, below. 
 
 684 ebony, in log, rough or hewn free. 
 
 " lumber, see lumber, below. 
 673 fire wood (T. D. 8171) free. 
 
 furniture, see " Furniture." 
 
 fustic, see "Dyewoods." 
 
 684 granadilla, in log, rough or hewn free. 
 
 " lumber, see lumber, below. 
 
 679 gun blocks, rough hewn or sawed only T. D. 3599), (see 
 
 note page 568) free. 
 
 673 handle and heading bolts free. 
 
 679 heading blocks, rough, hewn or sawed only, (see note 
 
 page 568). free. 
 
 683 headings for barrels, no further manufactured than 
 sawed and split (T. D. 3863), (see note 
 page 568) free. 
 
 181 " when finished 25^ 
 
 672 hoop timber, round, natural condition (T. D. 3627) free. 
 
 683 hoop timber, or poles, rough hewn or sawed only (T. 
 
 D. 3035, 5655), (see note page 568) free. 
 
 181 hoops, finished (T. D. 2307, 3903; G, A. 2892) 25^ 
 
 673 hop poles (T. D. 5105) free. 
 
 679 hubs for wheels, rough hewn or sawed only (T. D. 3593, 
 
 G. A. 2228), (see note page 568) free. 
 
 181 •' " " when finished (T. D. 7723) 25^ 
 
 684 lancewood, in the log, rough or hewn free. 
 
 " lumber, see lumber, below. 
 181 lasts 25^ 
 
 679 last blocks, rough hewn or sawed only (see note on 
 
 page 568) free. 
 
 680 laths (see note page 568) free. 
 
 684 lignumvitae, in log, rough or hewn free. 
 
 " lumber, see lumber, below, 
 
 logs, see timber, below, 
 logwood, see "Dyewoods.' 
 
EXISTING LAWS AND DECISIONS. 559 
 
 Paragraph Rate of 
 
 I/aw, 1894. Duty. 
 
 Woods and articles of wood. — Continued. 
 676 lumber,* sawed boards, plank, deals, and other lum- 
 ber, rough or dressed, except boards, 
 plank, deals, and other lumber of cedar, 
 lignumvitae, lancewood, ebony, box, 
 grandilla, mahogany, rosewood, satin- 
 wood, and all other cabinet woods (T. D, 
 4958, 5380, 9518; G. A. 295, 2290; T. D. i5259)free. 
 181 " boards, plank, deals, and other lumber of 
 
 cedar, lignumvitae, lancewood, ebony, box, 
 granadilla, mahogany, rosewood, satin- 
 wood, and all other cabinet woodsf (G. A. 
 
 2971) 25^ 
 
 lumber, for vessels, see "Vessels." 
 
 684 mahogany, in log, rough or hewn (G. A. 2206) free. 
 
 " lumber, see lumber, above, 
 
 match blocks, see blocks, above. 
 679 oar-blocks, rough hewn or sawed only (see note page 
 
 568) free . 
 
 681 palings and pickets (T. D. 7378), (see note page 568). . .free, 
 
 672 piling, logs with bark on (T. D. 901), (see note page 
 
 568) free. 
 
 planks, see lumber, above. 
 577 poplar and other woods fit only to be converted into 
 
 paper (T. D. 3769, 11951) free. 
 
 679 posts, rough hewn or sawed only (T. D. 5867), (see note 
 
 page 568) free. 
 
 673 " fence (G. A. 923) free. 
 
 J^ i " paving, cedar (see note page 568) (G. A. 2878).. .free. 
 
 *The term "board measure" is synonymous with "inch 
 measure," and all sawed lumber, whether under or over one inch 
 in thickness, should be reduced to inch measure for the purpose 
 of assessment of duty (T. D. 1770). The Department has adopted 
 the following method for the measurement of lumber (T. D. 
 5379, 5402): 
 
 If Yz inch and less than _^ inch, as Y^ inch, 
 
 ^ " " " " ^ " '' yi " 
 ^ " " " " /8 '• " ^ " 
 
 iX " " " " iK " " iX " 
 
 \Y^ irich or over, in the same manner, by % inch variations. 
 
 Dressed and planed are synomymous terms when applied to 
 lumber (T, D. 15263). 
 
 fin the case of Hartranft vs. Wiegmann (121 U. S, 609; 7 Sup. 
 Ct. Rep, 1240), a general rule is formulated as to what constitutes 
 a manufacture. To constitute a manufacture there must be a 
 transformation, mere labor bestowed upon an article, even if that 
 labor is applied through machinery, will not make it a manufacture, 
 unless it has progressed so far that a transformation ensures, and 
 the article becomes commercially known as another article from 
 that in which it began its existence (G, A. 63, 1447), but see T. D. 
 15299. 
 
560 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894, Duty. 
 
 Woods and articles of wood. — Continued. 
 
 683 quassia wood free. 
 
 684 rosewood, in log, rough or hewn free. 
 
 " lumber, see lumber, above. 
 
 673 railroad ties, not cedar, (T. D. 2673) free. 
 
 673 " " cedar (see note page 568) free. 
 
 683 rails, fence (T. D.'4983) free. 
 
 672 rafts of logs (T. D. 841) free. 
 
 684 rattan, unmanufactured (T. D. 4949, 9779) free. 
 
 reeds for canes, whips and umbrellas, see "Canes," 
 
 "Whips" and "Umbrellas." 
 684 sandal wood, in the log, rough or hewn (G. A. 1086). . .free. 
 684 satin wood, in log, rough or hewn free. 
 
 " " lumber, see lumber, above. 
 
 673 shingle bolts free. 
 
 682 shingles (T.D . 3699,3 790) (see note page 568) free. 
 
 673 ship timber and ship planking,* dressed or undressed 
 
 (T. D. 8564) (see note page 568) free. 
 
 180 shooks (sugar box and packing box), not specially pro- 
 
 vided for (T. D. 2226, 3817, 9177; G. A. 296, 
 
 1087, 2872) 20^ 
 
 " American, returned, see "United States 
 products returned." 
 681 slaths, as pickets and palings (T. D. 2045) (see note 
 
 page 568) free. 
 
 181 spars, finished (T. D. 14013) 25^ 
 
 673 stave bolts free. 
 
 683 staves, all kinds (T. D. 3694; G. A. 2772) (see note 
 
 page 568) free. 
 
 sticks for umbrellas, canes, or whips, see " Umbrellas," 
 "Canes," and "Whips." 
 
 684 " wood, not specially provided for, in the rough, 
 
 (T.D.4345) free. 
 
 672 telegraph and telephone poles, with or without bark 
 
 (T. D. 1595) (see 
 
 note page 568) free. 
 
 181 " " " " finished (T. D. 14013) 25^ 
 
 672 " " " " cedar (see note page 
 
 568) free. 
 
 *The term "ship timber" embraces timber to be used for 
 the frame or keel of a vessel, or its masts and ship timber 
 squared and ship knees dressed. The term "ship planking" is 
 synonymous with the term "ship planks," and refers to broad 
 pieces of sawed lumber, differing from a board only in being of 
 greater thickness, used in the construction of ships and bearing 
 different names, according to the parts of the ship where applied, 
 such as "wales," "thickness," "bottom planks," &c., (T. D. 
 1707, 3602, 4347, 6202, 8564; G. A. 780, 795, 2742). 
 
EXISTING LAWS AND DECISIONS. 561 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Woods and articles of wood. — Continued. 
 672 timber, round and unmanufactured, and logs, not spe- 
 cially enumerated or provided for (T. D. 901, 
 
 4983. 5842) (see note page 568) free. 
 
 " ship, see ship timber, above. 
 
 674 timber, hewn and sawed, and timber used for spars, 
 
 and in building wharves (T. D. 5219, 6089; G. 
 
 A. 126, 295, 795, 852, i593)(see note page 568). free. 
 
 675 " squared or sided (T. D. 2406, 2529, 10089) (see 
 
 note page 568) free. 
 
 timber for vessels, see ''Vessels." 
 
 181 veneers of wood (T. D. 1426) 25^ 
 
 679 wagon blocks, rough hewn or sawed only (T. D. 2570) 
 
 (see note, page 568) free. 
 
 683 " tongues, sawed only (T. D. 2570) (see note, 
 
 page 568) free . 
 
 676 walnut, lumber (T. D. 2044) (see note, page 568) free. 
 
 Wool, Unmanufactured, yiz: * 
 685 Wool of the sheep, hair of the camel, goat, alpaca, and 
 other like animals, and all wool and hair on the skin, 
 noils, yarn waste, card waste, bur waste, slubbing waste, 
 roving waste, ring waste, and all waste; or rags com- 
 posed wholly or in part of wool, not otherwise pro- 
 vided for (G. A. 1329, 1798; T. D, 15550) free. 
 
 279 Wool of the sheep, hair of the camel, goat, alpaca, or 
 other like animals, in the form of roving, roping or tops 
 
 (T. D. April 16, 1895) 20^ 
 
 279 Wool flocks, mungo, shoddy, garnetted waste, and carded 
 
 waste, and carbonized noils, or carbonized wool 15^ 
 
 Woolens and Worsteds, viz. : 
 
 astrachans, as manufactures of wool (T. D. 14120, 
 
 G. A. 2219). 
 balmorals, as clothing below. 
 286 beltings, bindings, braids and braces, wholly or in part 
 of wool, worsted, or animal hair (T. D. 4806, G. A. 
 
 625, 651, T131, 1230, 2586) 50^ 
 
 beltings, for machinery (G. A. 664), see felts, below. 
 
 282 ) blankets (not over 3 yds, long), wholly or in part of 
 
 283 ) wool, worsted or animal hair (T. D. 4271, 9012; G. A. 
 
 2598, 2886). 
 
 valued not over -xpf per lb 25^ 
 
 valued over 30^2* and not over 40/ per lb 30^ 
 
 valued over 40^ per lb 35^ 
 
 282 ) blankets over 3 yds. long, 
 
 ^83 i" valued not over 50^ per lb 40^ 
 
 valued over 50^ per lb 50 ^ 
 
 boots as clothing, below (T. D. 1536, 3005, 3023, 3393, 
 7218, 8126, 8455; G. A. 249). 
 
562 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Woolens and worsteds, — Continued. 
 bunting, see dress goods, below, 
 button cloth, see " Button forms." 
 286 buttons, or barrel buttons, or buttons of other forms, 
 for tassels or ornaments, wholly or in part of wool, 
 
 worsted or animal hair 505^ 
 
 caps as clothing below (G. A. 1302). 
 carpets, see "Carpets." 
 
 283 cloth, wool, worsted or animal hair chief value, 
 
 valued not over 50^ per lb 40$^ 
 
 valued over 50^ per lb 50^ 
 
 285 clothing, knit, wool or worsted 505^ 
 
 284 ** ready-made, and articles of wearing apparel 
 
 of every description, not specially provided 
 for, wool, worsted, or animal hair chief 
 value, made up or manufactured, wholly or 
 in part, including those having India rubber 
 ag a component material (G. A. 334, 345, 
 603, 1549, 1045, 1302, 2494, 1489, 2129, 2084, 
 2041), 
 
 valued over J51.50 per lb. 50^ 
 
 valued less than |i. 50 per lb 45^ 
 
 283 valued at $1.50 per lb 50^ 
 
 285 " cloaks, dolmans, jackets, talmas, ulsters or 
 
 other outside garments for ladies' and 
 children's apparel and goods of similar 
 description, or used for like purposes, com- 
 posed wholly or in part of wool, worsted, 
 or animal hair, made up or manufactured 
 wholly or in part (T. D. 5903, G. A. 1045). . 50^ 
 coat linings, see dress goods, below. 
 
 286 cords, and cords and tassels, wholly or in part of wool, 
 
 worsted, or animal hair 505^ 
 
 drawers (G. A. 2041), as clothing above, 
 dolls, in wool apparel, see "Toys." 
 283 dress goods, women's and children's, coat linings, 
 Italian cloth, bunting, or goods of similar descrip- 
 tion or character, composed wholly or in part of 
 wool, worsted, the hair of the camel, goat, alpaca, 
 or other animals, including such as have India rub- 
 ber as a component material, and not specially pro- 
 vided for* (T. D. 8679, 9913, 10076; G. A. 64, 857, 
 1667; T. D. 13938). 
 
 valued not over ^of per lb 40^ 
 
 valued over 50^ per lb 50^ 
 
 ♦Figured and fancy alpacas, diagonals, mohair serges, fancy 
 mohair, or London twills, shall be classified hereafter as women's 
 and children's dress goods, or as assimilating thereto, under the 
 decision of the Court in the case of Herman vs. Arthur. When, 
 however, such fabrics are obviously designed for use in the manu- 
 
KXISTING LAWS AND DECISIONS. 563 
 
 Paragragh Ruty of 
 
 I,aw, 1894, Duty. 
 
 Woolens and worsteds. — Continued. 
 
 286 dress trimmings, wholly or in part of wool, worsted, or 
 
 animal hair (T. D. 3837; G. A. 2357, 2416; T. D. 15558).. 50^ 
 
 286 embroideries, wholly or in part of wool, worsted, or 
 
 animal hair* (G. A. 2088, 2168, 2231) 50^ 
 
 284 felts not specially provided for, wholly or in part wool, 
 worsted or animal hair (G. A. 1102, 1314). 
 
 valued over I1.50 per lb 50^ 
 
 valued less than $1.50 per lb 45^ 
 
 283 valued at I1.50 per lb 50^ 
 
 282 felts for printing machines, wholly or in part wool or 
 animal hair (G. A. 664, 2886). 
 
 valued not over 30^ per lb 25^ 
 
 valued over ^pf and not over 40^ per lb 30^ 
 
 valued over 40^ per lb 35^ 
 
 flannel not for underwear, see dress goods, above. 
 
 282 ) flannels for underwear, composed wholly or in part 
 
 283 ) of wool, worsted or animal hair (weighing 4 oz. or 
 
 less per sq. yd.) (G. A. 279, 857, 1511). 
 
 valued not over 30^ per lb 25^ 
 
 valued over 30^ and not over 40^ per lb 30^ 
 
 valued over 40^2; per lb 35^ 
 
 weighing over 4 oz. per sq. yd 
 
 valued not over 50^ per lb 40^ 
 
 valued over 50^2^ per lb 50^ 
 
 flannels slightly embroidered, dutiable as flannels (T. 
 D. 1724). 
 286 fringes, wholly or in part of wool, worsted or animal 
 
 hair 50^ 
 
 286 galloons, gimps, and gorings, wholly or in part of wool, 
 
 worsted, or animal hair (G. A. 2357) 50^ 
 
 gloves, as clothing, above (G. A. 2041). 
 282 hats of wool, wholly or in part of wool, worsted or 
 animal hairf (G. A. 1489). 
 
 valued not over 30^ per lb 25^ 
 
 valued over 30^ but not over 40^ per lb 30^ 
 
 valued over 40^ per lb 35^ 
 
 hosiery, as clothing, above. 
 
 Italian cloths, see dress goods, above. 
 
 facture of upholstery or other articles, and are not of the char- 
 acter sold as dress goods for women and children, they will be 
 excluded from classification as dress goods (T. D. 3237). 
 
 *The word embroideries (as used in paragraph 286) is commer- 
 cially limited to such embroidered material as is adopted to be 
 made up into articles and not to articles embroidered (G. A. 2168). 
 
 •fThe term "hats of wool" embraces such hats as ladies' 
 quilted alpine hats, composed of wool, with silk band (G. A. 1493). 
 Miners' hats composed of resin and wool, wool chief value (G. A. 
 1760). Alpaca hats made of alpaca cloth (silk and wool), trimmed 
 with feathers and flowers, wool chief value (G. A. 1977). Felted 
 wool hats, varnished (T.D . 9825, G. A. 215). 
 
564 U. S. IMPORT DUTIES UNDER 
 
 Paragraph Rate of 
 
 Law, 1894. Duty. 
 
 Woolens and worsteds. — Continued. 
 281 knit fabrics, and all fabrics made on knitting machines 
 or frames (not including wearing apparel), wool, 
 worsted, or animal hair chief value.* 
 
 valued not over 40^ per lb 35^ 
 
 valued over 40^ per lb 40^ 
 
 286 laces, wholly or in part of wool, worsted, or animal 
 
 hair (G. A. 1219, 2168, 1386) 50^ 
 
 283 manufactures of wool, worsted, or animal hair, if same 
 chief value, not specially provided for (including 
 such as have India rubber as a component material), 
 (see notes to Section 4, Act of Aug, 28, 1894) (G. A. 
 2219). 
 
 valued not over ^of per lb 40^ 
 
 valued over 50^ per lb 50^ 
 
 (articles composed wholly or partly of wool, if not 
 found in this "Schedule" under their specific names 
 are classified under this general provision.) 
 
 286 nettings 505^ 
 
 286 nets, head, wholly or in part of wool, worsted, or 
 
 animal hair. 50^ 
 
 plushes, and other pile fabrics, wholly or in part of 
 wool, worsted or animal hair, as wool manufactures. 
 
 685 rags, woolen free. 
 
 rugs, see "Carpets and rugs." 
 281 shawls, wool, worsted, or animal hair, wholly or partly 
 (G. A. 2215, 2088, 2598, 2763, 2847). 
 
 valued not over 40^2^ per lb 35^ 
 
 valued over 40^ per lb 40^ 
 
 shirts, as clothing, above (G. A. 2041). 
 shoes and slippers, as clothing, above, 
 stockings, as clothing, above. 
 286 suspenders, wholly or in part of wool, worsted, or 
 
 animal hair 50^ 
 
 tassels, see cords and tassels, above, 
 toys, see "Toys." 
 trimmings, see specific article. 
 
 286 veilings 50^ 
 
 286 webbing, composed wholly or in part of wool, worsted, 
 or animal hair, elastic or non-elastic (T. D. 8255; G. 
 A . 2796) 50^ 
 
 *The Supreme Court (In re Arnold, 46 Fed. Rep. 510, affirmed 
 in 147 U. S. 474 cited in G. A. 2041) held that the term "Knit 
 fabrics" was intended to embrace only such piece goods as are 
 fabrics made on knitting machines or frames, other than ready- 
 made clothing and other articles of wearing apparel, and accord- 
 ingly decided that woolen and worsted knit goods, such as 
 hosiery, undershirts, drawers, &c., were properly classified as 
 wearing apparel (G. A. 2041). 
 
EXISTING I.AWS AND DECISIONS. 565 
 
 Paragraph Rate of 
 
 I,aw, 1894. Duty. 
 
 Woolens and worsteds. — Continued. 
 280 yarns, wool, worsted, or animal hair, wholly or in part 
 of (T. D. 6649). 
 
 valued not over 40^ per lb 30^ 
 
 valued over 40^ per lb 40^ 
 
 Works of art, see "Art." 
 Worm-gut, see "Cat-gut." 
 
 60 Wormwood, oil of (absinthe) 25^ 
 
 Worsteds, see "Woolens." 
 
 Wrecks, goods recovered from,* see Sections 2928, 3058, 
 Revised Stautes, Act of June 22, 1874, and section 20 of 
 Act of August 28, 1894, supra, and notes at the foot 
 of this page. 
 
 §3 Xylidine (T. D. 5538) 20^ 
 
 Xylonite (T. D. 6744), as collodion, which see. 
 556 Xyotile, mineral, crude free 
 
 Y 
 
 689 Yams free. 
 
 §3 " flour of (G. A. 2700) 20^ 
 
 *i. The word "wreck" is defined to mean the injury or 
 destruction of a vessel by being cast on shore, or on the rocks, or 
 by being permanently disabled or sunk by the force of winds or 
 waves, or by collision or by fire (T. D. 4337). When a vessel 
 sinks she becomes a wreck at the time of sinking, and not at 
 the time when it proves impossible to raise her (T, D, 4327, 12061). 
 Goods recovered from a lighter, which sank while carrying the 
 goods to the importing vessel in the port of exportation, were held 
 to be wrecked goods and entitled to entry under Section 2928, R. 
 S. q. V. (T. D. 12061). But a vessel after s tr abiding 2ind being con- 
 veyed into port is not a wreck, and her cargo is not wrecked 
 goods (T. D. 7554) nor is the cargo of a vessel which was damaged 
 by extinguishing a fire, on board, considered wrecked goods (T. 
 D. 7326). 
 
 2. Anchors and chains slipped during a storm within the waters 
 of the United States, and recovered by other parties, not dutiable 
 (T. D. September 21, 1875, April 6, 1894, Baltimore). 
 
 3. The hull, tackle, apparel and sea-stores of a foreign vessel, 
 wrecked or condemned on the shores of the United States, or of 
 an American vessel, wrecked in foreign waters and brought back 
 to the owners in the United States, are not dutiable, the involun- 
 tary arrival not being regarded as an importation. If in the latter 
 case they are sold abroad, and the purchaser returns them to the 
 United states, they become dutiable (T. D. 131, 538, 563, 566, 2188, 
 4327, 7064, 7807, 1 1582, 12086, 13096, 15096). 
 
 4. Kentledge used as ballast on a vessel wrecked is not part of 
 equipment, and is treated as merchandise upon importation (T. 
 D. 2082). 
 
 5. Wrecked or derelect goods sold on behalf of salvors are 
 dutiable, if they belong to the dutiable class (T. D. 2041, 2282, 
 4168). 
 
 6. Iron and steel should be appraised on its condition and value 
 at the time of importation, same as other wrecked goods (T. D. 
 8028). 
 
566 
 
 U. S. IMPORT DUTIES UNDER 
 
 Paragraph 
 Law, 1894. 
 
 Rate of 
 Duty. 
 
 450 Yarn,* coir, (T. D. 3883) free. 
 
 " cotton, see " Cotton thread." 
 274 " or threads, of flax or hemp or of a mixture of 
 
 either 35^ 
 
 353 " fur (T. D. 2797, 6208, 7173; G. A. 527) 30^ 
 
 267 " jute 30^ 
 
 277 " grass 35^ 
 
 298 " or threads, silk, of every description (T. D. 6127, 
 
 6305) 7Pi 
 
 " waste, wool, see "Wool." 
 
 " woolen and worsted, see "Woolens." 
 
 §3 Yeast cakes 20^ 
 
 14 Yellow crystals (T. D. 523, 9766) 25^ 
 
 Yellow metal, see "Metals." 
 386 Yolks of eggs, for tanning (T. D. 2889, 7315) free. 
 
 690 Zaffer free. 
 
 Zephyr cloth, wool, as woolen dress goods (T. D. 7630). 
 " " cotton, as cotton cloth (G. A. 1302). 
 
 177 Zinc, articles, manufactures, or wares, not specially pro- 
 vided for, composed wholly or in part of zinc, 
 whether partly or wholly manufactured (G. A. 73), 
 
 (see notes to Sec. 4, Act of Aug. 28, 1894) 35^ 
 
 (articles composed wholly or partly of zinc, if 
 not found in this "Schedule" under their specific 
 names, are classified under this general pro- 
 vision.) 
 
 60 * ' acetate of 25^ 
 
 §3 ' ' ashes (T. D. 4990) 20^ 
 
 174 " in blocks per lb. \f 
 
 60 " chloride of (T. D. 4526, G. A. 1575) 255^ 
 
 556 " dust (T. D. 3428) free. 
 
 174 " in granules (T. D. 8868) per lb. \f 
 
 " metal for sheathing, see "Metals." 
 
 177 " nails 35^ 
 
 176 " old and worn out, fit only to be remanufactured, 
 
 per lb. ^if 
 
 47 " oxide of, dry or ground in oil per lb. \f 
 
 " paint, see " Paints." 
 
 174 " in pigs ' per lb. \f 
 
 60 ' ' nitrate of 25^ 
 
 151 " plates, engraved or lithographed 25^ 
 
 *The difference between j^arw and twine ^ consists in the former 
 being a material spun for weaving with little, if any, twist while 
 the latter is closely twisted so as to make it strong and fit for use 
 in binding packages of merchandise, and the making of seines, 
 nets, &c., (T. D. 4948, 6029, 6054, 6467, G. A. 177, 2232, 2400.) 
 
EXISTING I.AWS AND DECISIONS. 567 
 
 Paragraph Rate of 
 
 l,aw, 1894. Duty. 
 
 Zinc — Continued. 
 
 175 " in sheets, not polislied nor further advanced than 
 
 rolled per lb. i^^ 
 
 177 ** " " prepared for engraving or printing (T. D. 
 
 4726, 8880; G. A. 2523) 35^ 
 
 177 " " " nickel plated (G. A. 78) 35^ 
 
 60 ' * sulphate of (white vitriol) 25^ 
 
 326>^Zithers, or parts of 25^ 
 
 249 Zoedone (T. D. 5790), as mineral water, artificial 20^ 
 
 Zoological collections, see "Animals." 
 
 Zythum, see "Liquors." 
 
I>TOa?E. 
 
 Paragraph 683 of Act of Aug. 28, 1894, provides, that all the 
 articles mentioned below, when imported from any country which 
 lays an export duty or imposes discriminating stumpage dues on 
 any of them, shall be subject to the duties under the Act of 
 October i, 1890, viz :* 
 
 Paving posts, railroad ties, and telephone and telegraph poles 
 of cedar. 
 
 Timber, hewn and sawed, and timber used for spars and in build- 
 ing wharves. 
 
 Timber, squared or sided. 
 
 Sawed boards, plank, deals, and other lumber, rough or dressed, 
 except boards, plank, deals, and other lumber of cedar, lignum- 
 vitae, lancewood, ebony, box, granadilla, mahogany, rosewood^ 
 satinwood, and all other cabinet woods. 
 
 Pine clapboards. 
 
 Spruce clapboards. 
 
 Hubs for wheels, posts, last blocks, wagon blocks, oar blocks,, 
 gun blocks, heading, and all like blocks or sticks, rough hewn or 
 sawed only. 
 
 Laths. 
 
 Pickets and palings. 
 
 Shingles. 
 
 Staves of wood of all kinds, and wood unmanufactured. 
 
 Extract of Act of Oct. i, 1890. 
 Schedule D. — Wood and Manufactures of. 
 
 216. Timber, hewn and sawed, and timber used for spars and in 
 building wharves, ten per centum ad valorem. 
 
 217. Timber, squared or sided, not specially provided for in this 
 act, one-half of one cent per cubic foot. 
 
 218. Sawed boards, plank, deals, and other lumber of hemlock, 
 white wood, sycamore, white pine and basswood, one dollar per 
 thousand feet board measure; sawed lumber, not specially pro- 
 vided for in this act, two dollars per thousand feet board measure; 
 but when lumber of any sort is planed or finished, in addition to 
 the rates herein provided, there shall be levied and paid for each 
 
 *No export duties nor discriminating stumpage dues 
 posed by Canada (T. D. 15255, 15420). 
 
 are im- 
 
 668 
 
569 
 
 side so planed or finished fifty cents per thousand feet board 
 measure; and if planed on one side and tongued and grooved, 
 .one dollar per thousand feet board measure; and if planed on two 
 sides, and tongued and grooved, one dollar and fifty cents per 
 thousand feet board measure; and in estimating board measure 
 under this schedule no deduction shall be made on board measure 
 on account of planing, tongueing and grooving; Provided, That 
 in case any foreign country shall impose an export duty upon pine, 
 spruce, elm, or other logs, or upon stave bolts, shingle wood, or 
 heading blocks exported to the United States from such country, 
 then the duty upon the sawed lumber herein provided for, when 
 imported from such country, shall remain the same as fixed by the 
 law in force prior to the passage of this act. 
 
 219. Cedar: That on and after March first, eighteen hundred 
 and nifiety-one, paving posts, railroad ties, and telephone and 
 telegraph poles of cedar, shall be dutiable at twenty per centum 
 ad valorem. 
 
 220. Sawed boards, plank, deals, and all forms of sawed cedar 
 lignumvitise, lancewood, ebony, box, granadilla, mahogany, rose 
 wood, satinwood, and all other cabinet-woods not further manu- 
 factured than sawed, fifteen per centum ad valorem; * * * and 
 wood, unmanufactured, not specially provided for in this act, 
 twenty per centum ad valorem. 
 
 221. Pine clapboards, one dollar per one thousand. 
 
 222. Spruce clapboards, one dollar and fifty cents per one thou- 
 sand. 
 
 223. Hubs for wheels, posts, last-blocks, wagon-blocks, oar- 
 blocks, gun-blocks, heading-blocks, and all like blocks or sticks, 
 rough-hewn or sawed only, twenty per centum ad valorem. 
 
 224. Laths, fifteen cents per one thousand pieces. 
 
 225. Pickets and palings, ten per centum ad valorem. 
 
 226. White pine shingles, twenty cents per one thousand; all 
 other, thirty cents per one thousand. 
 
 227. Staves of wood of all kinds, ten per centum ad valorem. 
 
 XVI 
 
APPENDIX. 
 
 CONTENTS. 
 
 Value of Foreign Coins. 
 
 Immediate Transportation Ports, 
 
 Standard Gauge for imported Sheet and Plate Iron. 
 
 Capacity of bottles containing Brandy, Ale, Porter and Beer. 
 
 Rates of Tare. 
 
 Metric System. — Authorized table of Weights and Measures. 
 
 Spanish pounds reduced to United States pounds. 
 
 Hundred-weights and Tons reduced to pounds. 
 
 Lineal Yard reduced to Square Yards. 
 
 Metre reduced to Square Yards. 
 
 Kilograms or Kilos reduced to Avoirdupois pounds. 
 
 Liters reduced to United States gallons. 
 
 Pounds Sterling of Great Britain reduced to Custom House 
 
 Standard. 
 Franc of France, Switzerland and Belgium; Lire of Italy; Drachma 
 
 of Greece and Peseta of Spain reduced to Custom House 
 
 Standard. 
 Mark of the German Empire reduced to Custom House Standard. 
 Crown of Denmark, Norway and Sweden reduced to Custom 
 
 Standard. 
 Foreign Weights and Measures reduced to United States Standard. 
 
 571 
 
VALUE OF FOREIGN COINS, APEIL 1, 1895 
 
 The value of Foreign Coins are proclaimed by the Secretary of the Treasury on the first day of Jan- 
 uary, April, July and October in each year. (See Section 25, Act of August 28, 1894, supra) . 
 
 Country. 
 
 Standard. Monetary unit. 
 
 Value in 
 
 terms of 
 
 U.S. Gold 
 
 dollar. 
 
 Argentine Repub- 
 lic 
 
 Gold and 
 Silver. 
 
 Gold 
 
 Gold and 
 
 Silver. 
 Silver.... 
 Gold 
 
 Gold 
 
 Silver.... 
 
 Gold and 
 Silver. 
 
 Silver.... 
 
 Silver.... 
 
 Gold and 
 Silver. 
 
 Gold 
 
 Silver.... 
 
 Gold 
 
 Gold 
 
 Gold and 
 Silver. 
 
 Gold 
 
 Gold 
 
 Gold and 
 Silver. 
 
 Gold and 
 Silver. 
 
 Silver.... 
 
 Gold and 
 Silver. 
 
 *Gold&\ 
 Silver. / 
 
 Gold 
 
 Silver.... 
 
 Gold and 
 Silver. 
 
 Gold 
 
 Gold 
 
 Silver.... 
 
 Silver.... 
 Gold 
 
 Silver^.., 
 
 Gold and 
 Silver, 
 
 Gold 
 
 Gold and 
 Silver. 
 
 Silver..,. 
 
 Gold 
 
 Gold and 
 Silver. 
 
 Peso 
 
 $0.96,5 
 
 .20, 3 
 
 1 
 
 .19,3 
 
 .44, 1 
 .54,6 
 
 1,00 
 
 .44,1 
 
 .91,2 
 
 .6.5, 2 
 .72,6 
 
 .69,2 
 .68,3 
 .44,1 
 
 .92, 6 
 
 .26,8 
 .44,1 
 
 4.94, 3 
 
 .19,3 
 .19,3 
 
 .23,8 
 
 4.86, eK 
 
 ,19,3 
 .96,5 
 .21,0 
 
 .,9, a 
 
 .99,7 
 .47,6 
 1.00 
 .47 9 
 
 .40,2 
 
 1.01, 4 
 .26,8 
 .08, 1 
 
 .44,1 
 1.08 
 
 .77,2 
 .35, 3 
 .19, 3 
 
 .26,8 
 .19,3 
 
 .39,8 
 
 .04,4 
 .19,3 
 
 Gold: Argentine ($4.82,4) and ^^ Argentine. 
 
 Silver: peso and divisions, 
 f Gold: former system— 4 florins ($1.92,9), 8 
 1 florins (§3.85,8), ducat ($2.28.7) and 4 du- 
 -! cats ($9.15,8). Silver: 1 and 2 florins. 
 1 Gold: present system— 2tf crowns ($4.05 2), 
 L 10 crowns ($z.02,6). 
 Gold* 10 and 20 francs. Silver; 5 francs. 
 
 Austria-Hungary. . 
 Belgium 
 
 Franc 
 
 Bolivia 
 
 Boliviano 
 
 Milreis 
 
 
 Brazil .... 
 
 Gold: 5, 10, and 20 milreis. Silver: J^, 1, 
 and 2 milreis. 
 
 Silver: peso and divisions. 
 
 Gold: escudo ($1.82,4). doubloon ($4.56,1), 
 and condor ($9,12,3). Silver: leso and 
 divisions. 
 
 British Possessions 
 
 N. A. (except 
 
 Newfoundland. 
 
 Central American 
 
 States- 
 Costa Kica, 1 
 
 Guatemala I 
 
 Honduras }■ 
 
 Nicaragua 
 
 Salvador J 
 
 Chill 
 
 Dollar 
 
 Peso 
 
 Peso 
 
 China 
 
 f Shanghai. 
 
 1 Haikwan. 
 Tael..^ (Customs) 
 
 1 Tientsin .. 
 
 L Chef 00 . . . 
 Peso 
 
 PgSO 
 
 Colombia 
 
 Gold: condor ($9.64,7) and double-condor. 
 
 Silver peso. 
 Gold: doubloon ($5.01,7). Silver: peso. 
 
 Cuba 
 
 
 
 Ecuador 
 
 
 Gold: condor (§9.64,7) and double-condor. 
 
 Silver: sucre and divisions. 
 Gold: pound (100 piasters), 5, 10. 20, and 50 
 
 piasters. Silver: 1, 2, 5, 10, and 20 pias. 
 Gold: 20 marks ($3.85,9), 10 marks ($1.93). 
 Gold: 5 10 20 50 and 100 francs fcilver: 
 
 Eevpt 
 
 Pound (100 pias- 
 
 
 Finland 
 
 Mark 
 
 France 
 
 
 German Empire... 
 
 Mark 
 
 5 francs. 
 Gold 5, 10, and 20 marks. 
 
 Great Britain 
 
 Pound sterling — 
 
 Gold: sovereign (pound sterling) and % 
 sovereign. 
 
 Gold: 5, 10, 20, 50, and 100 drachmas. Sil- 
 ver: 5 drachmas. 
 
 Hayti 
 
 
 India 
 
 Italy 
 
 Rupee 
 
 Lira 
 
 Gold: mohur ($7.10,5). Silver: rupee and 
 
 divisions. 
 Gold" 5 10 20 50 and 100 lire Silver: 5 
 
 Japan | 
 
 Liberia 
 
 vpn f.-.Gold.... 
 ^^'^•1... Silver... 
 Dollar 
 
 lire. ' ' ' • 
 Gold: 1.2, 5, 10, and 20 yen. 
 Silver: yen. 
 
 Mexico 
 
 Dollar 
 
 Florin 
 
 Gold: dollar ($0.98,3), 2>^, 5, 10. and 20 dol- 
 lars, t-ilver: dollar (or peso) and divis'ns 
 
 Gold: 10 florins, cilver: H. 1, and 2^, 
 florins. 
 
 Gold: 2 dollars ($2.02,7). 
 
 Netherlands 
 
 Newfoundland 
 
 Dollar 
 
 
 
 Persia 
 
 Kran 
 
 Gold: }4, 1, and 2 tomans ($3.40,9). Silver: 
 
 34, 1.^, 1, 2, and 5 krans. 
 Silver: sol and divisions. 
 
 Peru 
 
 Sol 
 
 Portugal 
 
 Milreis 
 
 Gold" 12 5 and 10 milreis. 
 
 Russia 
 
 Spain 
 
 Peseta 
 
 Gold: imperial ($7.71,8), and }i imperial 
 
 t($3.86). 
 Silver: >4, }4, and 1 ruble. 
 Gold: 25 pesetas. Silver: 5 pesetas. 
 
 
 
 Switzerland 
 
 
 Gold: 5, 10, 20, 50, and 100 francs. Silver: 
 
 Tripoli 
 
 Mahbub of 20 pias- 
 ters 
 
 5 francs. 
 
 
 
 Turkey 
 
 Venezuela 
 
 Piaster 
 
 Gold: 25, 50, 100, 250. and 500 piasters. 
 
 Bolivar ,.,, 
 
 Gold" 5 10,20,50, and 100 bolivar.'?. Sil- 
 
 
 
 ver: 5 bolivars. 
 
 *Gold the nominal standard. Silver practically the standard. 
 
 tCoiued since January 1, 1886. Old half-imperial=$3.98,0. 
 
 JSilver the nominal standard. Paper the actual currency, the depreciation of which is measured 
 by the gold standard. 
 
IMMEDIATE TRANSPORTATION PORTS. 
 
 Ports at which Merchandise may be entered for Transportation to 
 other Ports without Appraisement under the Immediate Trans- 
 portation Act of June 10, 18S0, supra. 
 
 Baltimore, Md. 
 Bath, Me. 
 Boston, Mass. 
 Bangor, Me. 
 Chicago, 111. 
 Charleston, S. C, 
 Cleveland, Ohio. 
 Detroit, Mich. 
 Duluth, Minn. 
 Fernandina, Fla. 
 Galveston, Tex. 
 Key West, Fla. 
 Los Angeles, Cal. 
 
 Marquette, Mich. 
 Mobile, Ala. 
 New York, N. Y. 
 Newport News, Va. 
 New Orleans, La. 
 Norfolk, Va. 
 Ogdensburg, N. Y. 
 Philadelphia, Pa. 
 Port Huron, Mich. 
 Portland, Me. 
 Portland, Oreg. 
 Port Townsend, Wash. 
 
 Pensacola, Fla. 
 Rochester, N. Y. 
 Savannah, Ga. 
 San Francisco, Cal. 
 Sault Ste. Marie, Mich. 
 Seattle, Wash. 
 San Diego, Cal. 
 Sioux City. Iowa. 
 Tacoma, Wash. 
 Tampa, Fla. 
 Toledo, Ohio. 
 Vanceboro, Me. 
 
 Ports to which Merchandise may he Transported without Appraise- 
 ment under tlie Immediate Transportation Act of June 10, 1S80, 
 
 supra. 
 
 Atlanta, Ga. 
 Albany, N. Y. 
 Buffalo, N. Y. 
 Burlington, Vt. 
 Boston, Mass. 
 Baltimore, Md. 
 Bath, Me. 
 Bangor, Me. 
 Bridgeport, Conn. 
 Charleston, S. C. 
 Chicago, 111. 
 Cincinnati, Ohio. 
 Council Bluffs, Iowa. 
 Cleveland, Ohio. 
 Columbus, Ohio. 
 Detroit, Mich. 
 Denver, Colo. 
 Duluth, Minn. 
 Dubuque, Iowa. 
 Des Moines, Iowa. 
 Dunkirk, N. Y. 
 Evansville, Ind. 
 Enfield, Conn. 
 Galveston, Tex. 
 Grand Haven, Mich. 
 Grand Rapids, Mich. 
 Hartford, Conn. 
 Indianapolis, Ind. 
 
 Jacksonville, Fla. 
 Kansas City, Mo . 
 Key West, Fla. 
 Louisville, Ky. 
 Lincoln, Nebr. 
 Los Angeles, Cal. 
 Marquette, Mich. 
 Middletown, Conn. 
 Minneapolis, Minn. 
 Milwaukee, Wis. 
 Memphis, Tenn. 
 Mobile, Ala. 
 Nashville, Tenn. 
 Newark, N. J. 
 Newport eNws, Va. 
 New YorK, N. Y. 
 New Haven, Conn. 
 Norfolk, Va. 
 New Orleans, La. 
 Oakland, Cal. 
 Ocala, Fla. 
 Omaha, Nebr. 
 Ogdensburg, N. Y. 
 Providence, R. I. 
 Philadelphia, Pa. 
 Pittsburg, Pa. 
 Port Huron, Mich. 
 
 Portsmouth, N. H. 
 Portland, Me. 
 Portland, Oreg. 
 Port Townsend, Wash. 
 Richmond, Va. 
 Rochester, N. Y. 
 Sandusky, Ohio. 
 Sioux City, Iowa. ' 
 San Antonio, Tex. 
 Springfield, Mass. 
 Savannah, Ga. 
 St. Augustine, Fla. 
 St. Louis, Mo. 
 St. Joseph, Mo. 
 St. Paul, Minn. 
 San Francisco, Cal. 
 San Diego, Cal. 
 Sault Ste. Marie, Mich. 
 Seattle, Wash. 
 Tampa, Fla. 
 Tacoma, Wash. 
 Toledo, Ohio. 
 Vanceboro, Me. 
 Vernon, Rockville, Conn. 
 AVashington, D. C. 
 Wilmington, Del. 
 Wilmington, N. C. 
 
STANDARD GAUGE for IMPORTED SHEET and PLATE IRON. 
 
 ACT OF MARCH 3, 1893. 
 
 (U. S. statutes, Vol. 27, page 746.) 
 An Act establishing a standard gauge for sheet and plate iron and steel. 
 
 Be it enacted ly the Senate and House of Representatives of the 
 United States of America in Congress assembled. That for the purpose 
 of securing uniformity the following is established as the onl)- stand- 
 ard gauge for sheet and plate iron and steel in the United States 
 of America, namely : 
 
 
 Approxi- 
 
 Approxi- 
 
 
 Weight 
 
 Weieht 
 
 Weight 
 
 Weight 
 
 Weight 
 
 Number 
 of 
 
 mate 
 
 mate thick- 
 
 Approxi- 
 
 per 
 
 square 
 
 foot 
 
 per square 
 
 per 
 
 per 
 
 per 
 
 thickness 
 
 ness in 
 
 mate thick- 
 
 foot 
 
 square 
 foot 
 
 square 
 
 square 
 
 in frac- 
 
 decimal 
 
 ness in 
 
 in pounds 
 
 meter 
 
 meter in 
 
 g^auge. 
 
 tions of an 
 
 parts of an 
 
 millimeters 
 
 inounces 
 avoirdu- 
 
 avoirdu- 
 
 in kilo- 
 
 in kilo- 
 
 pounds 
 
 
 inch. 
 
 inch. 
 
 
 pois. 
 
 grams. 
 
 grams. 
 
 avoir- 
 
 
 
 
 
 pois. 
 
 
 
 
 dupois. 
 
 0000000 
 
 1-2 
 
 .5 1 
 
 12.7 
 
 320 
 
 20.00 
 
 9.072 
 
 97.65 
 
 215.28 
 
 000000 
 
 15-32 
 
 .46875 
 
 11.90625 
 
 300 
 
 18.75 
 
 8.505 
 
 91.55 
 
 201.82 
 
 00000 
 
 7-16 
 
 .4375 
 
 11.1135 
 
 280 
 
 17.50 
 
 7.983 
 
 85.44 
 
 188.37 
 
 0000 
 
 13-33 
 
 .40625 
 
 10-31875 
 
 360 
 
 16.25 
 
 7.371 
 
 79.33 
 
 174.91 
 
 000 
 
 3-8 
 
 .375 
 
 9.. 535 
 
 240 
 
 15 
 
 6.804 
 
 73.34 
 
 161.46 
 
 00 
 
 11-32 
 
 .34375 
 
 8.73125 
 
 220 
 
 13.75 
 
 6.237 
 
 67.13 
 
 148.00 
 
 
 
 5-16 
 
 .3125 
 
 7.9375 
 
 200 
 
 13.50 
 
 5.67 
 
 61.03 
 
 134.55 
 
 1 
 
 9-33 
 
 .28125 
 
 7.14375 
 
 180 
 
 11.25 
 
 5.103 
 
 54.93 
 
 121.09 
 
 3 
 
 17-64 
 
 .265625 
 
 6.746875 
 
 170 
 
 10.625 
 
 4.819 
 
 51.88 
 
 114.37 
 
 3 
 
 1-4 
 
 .25 
 
 6.35 
 
 160 
 
 10 
 
 4.536 
 
 48.82 
 
 107.64 
 
 4 
 
 15-64 
 
 .234375 
 
 5.953125 
 
 150 
 
 9.375 
 
 4.252 
 
 45.77 
 
 100.91 
 
 5 
 
 7-32 
 
 .21875 
 
 5.55635 
 
 140 
 
 8.75 
 
 3.969 
 
 42.73 
 
 5-4.18 
 
 6 
 
 13-64 
 
 .303135 
 
 5.159375 
 
 130 
 
 8.125 
 
 3.685 
 
 39.67 
 
 87.45 
 
 7 
 
 3-16 
 
 .1875 
 
 4.7625 
 
 120 
 
 7.5 
 
 3.402 
 
 36.63 
 
 80.72 
 
 8 
 
 11-64 
 
 .171875 
 
 4.365625 
 
 110 
 
 6.875 
 
 3.118 
 
 33.57 
 
 74.00 
 
 9 
 
 5-32 
 
 .15635 
 
 3.96875 
 
 100 
 
 6.25 
 
 2.835 
 
 30.52 
 
 67.27 
 
 lu 
 
 / 9-64. 
 
 .140635 
 
 3.571875 
 
 90 
 
 5.635 
 
 2.552 
 
 27.46 
 
 60.55 
 
 11 
 
 1-8 
 
 .135 
 
 3.175 
 
 80 
 
 5 
 
 2.268 
 
 24.41 
 
 53.83 
 
 13 
 
 7-64 
 
 . .109375 
 
 2.778125 
 
 70 
 
 4.375 
 
 1.984 
 
 21.36 
 
 47.09 
 
 13 
 
 3-32 
 
 .09375 
 
 3.38135 
 
 60 
 
 3.75 
 
 1.701 
 
 18.31 
 
 40.36 
 
 14 
 
 5-64 
 
 .078135 
 
 1.984375 
 
 50 
 
 3.135 
 
 1.417 
 
 15.26 
 
 33.64 
 
 15 
 
 9-128 
 
 .0703135 
 
 1.7859375 
 
 45 
 
 3.8135 
 
 1.276 
 
 13.73 
 
 30.37 
 
 16 
 
 1-16 
 
 .0635 
 
 1.5875 
 
 40 
 
 3.5 
 
 1.134 
 
 13.21 
 
 26.91 
 
 17 
 
 9-160 
 
 .05635 
 
 1.43875 
 
 36 
 
 3.35 
 
 1.021 
 
 10.99 
 
 24.33 
 
 18 
 
 1-20 
 
 .05 
 
 1:37 
 
 32 
 
 3 
 
 .9072 
 
 9.765 
 
 31.53 
 
 19 
 
 7-160 
 
 .04375 
 
 1.11125 
 
 28 
 
 1.75 
 
 .7938 
 
 8.544 
 
 18.84 
 
 20 
 
 3-80- 
 
 .0375 
 
 .9525 
 
 24 
 
 1.50 
 
 .6804 
 
 7.334 
 
 16.15 
 
 21 
 
 11-320 
 
 .034375 
 
 .873125 
 
 22 
 
 1.375 
 
 .6237 
 
 6.713 
 
 14.80 
 
 22 
 
 1-32 
 
 .03135 
 
 .793750 
 
 20 
 
 1.35 
 
 .567 
 
 6.103 
 
 13.46 
 
 23 
 
 9-320 
 
 .038125 
 
 .714375 
 
 18 
 
 1.135 
 
 .5103 
 
 5.49:3 
 
 13.11 
 
 34 
 
 1-40 
 
 .025 
 
 .6a5 
 
 16 
 
 1 
 
 .4536 
 
 4.883 
 
 10 76 
 
 25 
 
 7-320 
 
 .021875 
 
 .555625 
 
 14 
 
 .875 
 
 .3969 
 
 4 372 
 
 9.43 
 
 26 
 
 3-160 
 
 .01875 
 
 .47625 
 
 13 
 
 .75 
 
 .3403 
 
 3.663 
 
 8.07 
 
 27* 
 
 11-640 
 
 .0171875 
 
 .4365625 
 
 11 
 
 .6875 
 
 .3119 
 
 3.357 
 
 7.40 
 
 28 
 
 1-64 
 
 .015625 
 
 .306875 
 
 10 
 
 .635 
 
 .3835 
 
 3. 05-' 
 
 6.73 
 
 29 
 
 9-640 
 
 .0140625 
 
 .3571875 
 
 9 
 
 .5635 
 
 .3551 
 
 3.746 
 
 6.U5 
 
 30 
 
 1-80 
 
 .0125 
 
 .3175 
 
 8 
 
 .5 
 
 .3368 
 
 3.441 
 
 5.38 
 
 31 
 
 7-640 
 
 .0109375 
 
 .2778125 
 
 7 
 
 .4375 
 
 .1984 
 
 2.136 
 
 4.71 
 
 32 
 
 13-1280 
 
 .01015635 
 
 .25796875 
 
 ^Vz 
 
 .40635 
 
 .1843 
 
 1.983 
 
 4.37 
 
 33 
 
 3-320 
 
 .009375 
 
 .238125 
 
 6 
 
 .375 
 
 .1701 
 
 1.831 
 
 4.04 
 
 34 
 
 11-1280 
 
 .008.59375 
 
 .21828125 
 
 53^ 
 
 .34375 
 
 .1559 
 
 1.678 
 
 8.70 
 
 35 
 
 5-640 
 
 .0078125 
 
 .1984375 
 
 5 
 
 .3135 
 
 .1417 
 
 1.526 
 
 3.36 
 
 36 
 
 9-1280 
 
 .00703125 
 
 .17859375 
 
 
 .38135 
 
 .1376 
 
 1.373 
 
 3.03 
 
 37 
 
 17-2560 
 
 .006640625 
 
 .168671875 
 
 4^ 
 
 .365635 
 
 .1205 
 
 1.297 
 
 3.87 
 
 38 
 
 1-160 
 
 .00625 
 
 .1.5875 
 
 4 
 
 .35 
 
 .1134 
 
 i.2n 
 
 3.69 
 
 And on and after July first, eighteen hundred and ninety-three, the 
 same and no other shall be used in determining duties and taxes 
 levied by the United States of America on sheet and plate iron and 
 steel. But this Act shall not be construed to increase duties upon 
 any articles which may be imported. 
 
 Sec. 2. That the Secretary of the Treasury is authorized and 
 required to prepare suitable standards in accordance herewith. 
 
 Sec. 3. That in the practical use and application of the standard 
 gauge hereby established a variation of two and one-half per cent, 
 either way may be allowed. 
 Regulations in T. D. 14263. 
 
(T. D. 6191.) 
 
 Capacity of Bottles containing Brandy, Ale, Beer and Porter, 
 
 Treasury Department, February 21, 1884. 
 
 The following table, exhibiting the average gauge of the 
 
 principal brands of brandy, ale, beer, and porter bottles, therein 
 
 mentioned, imported into the United States, may be followed 
 
 by customs officers, unless actual gauge shall show a different 
 
 result : 
 
 ALES , &c. 
 
 Titles. 
 
 By whom Bottled, &c. 
 
 Kind of 
 Bottles, &c. 
 
 Ale 
 
 Alsop's ale 
 Do.... 
 
 Jelfreys 
 
 Patterson & Hibbert 
 E. & J. Burke 
 
 Gi\\% 
 
 Do. 
 
 Barclay & Perkins's stout 
 
 Barclay «& Perkins s best stout 
 
 Bass ale 
 
 Do 
 
 Do 
 
 Do 
 
 Do 
 
 Do 
 
 Bass & Co. 's ale 
 
 Do 
 
 Do 
 
 Do 
 
 Do 
 
 Bass & Co.'s pale ale 
 
 Bass ale 
 
 Bass stout 
 
 Bass porter 
 
 Do 
 
 Bremen export Braurerie St. Pauli 
 
 D' Arcy's Dublin extra stout 
 
 Guinness's stout 
 
 Do 
 
 Do 
 
 Guinness's extra stout 
 
 Do 
 
 Do 
 
 Do 
 
 Do 
 
 Guinness's French champagne 
 
 Guinness's extra stout 
 
 Do 
 
 Do 
 
 India pale ale 
 
 XXX stout.. 
 
 Muir & Sons' sparkling? Edinburgh ale 
 
 McCullogh's ♦^xtra Dublin stout 
 
 McEwan's Edinburgh ale 
 
 Tenant's XXX stout 
 
 Tenant's pale ale 
 
 Tenant's sparkling ale, No. 3 
 
 R. Younger & Co.'s sparkling ale 
 
 Wra. Younger & Co.'s sparkling ale. . 
 
 Cameron & Saunders. 
 Patterson & Hibbert . 
 
 Candler & Son 
 
 Byass 
 
 Dankes 
 
 Patterson «& Hibbert. 
 
 E. & J. Burke * 
 
 M. B. Foster & Sons.. 
 
 do 
 
 R. Porter & Co 
 
 Candler & Son 
 
 T. B. Hall & Co 
 
 Ihlers& Bell 
 
 Wheeler & Co 
 
 T. P. Griffin 
 
 6.625 
 
 6 
 
 6.370 
 
 6.666 
 
 James Gates, Dublin. . 
 
 Barclay & Perkins 
 
 P. Redmond & Co 
 
 Dankes 
 
 Jeffreys . . 
 
 E.& J.Burke* 
 
 M. B. Foster & Sons 
 
 R. P. Atkins & Co 
 
 P. Redmond & Co 
 
 Jas. McCullogh, Son & Co 
 
 W. Edmonds & Co 
 
 do 
 
 T. B.Hall & Co 
 
 Thiers & Bell 
 
 Wheeler & Co 
 
 Jeffreys 
 
 do 
 
 Muir & Sons 
 
 Jas. McCullogh, Son & Co 
 
 McEwan 
 
 J. & R. Tenant 
 
 do 
 
 do 
 
 R. YoungQr & Co 
 
 Wm. Younger & Co 
 
 6.89 
 
 6.330 
 
 6.330 
 
 5.830 
 
 6 
 
 6.666 
 
 6.666 
 
 6 
 
 6.666 
 
 6.670 
 6.200 
 
 6.670 
 6.354' 
 
 GiM 
 3.239 
 3.29 
 
 3.200 
 
 3.31 
 
 3.200 
 
 3 
 
 3 
 
 3.29 
 
 3.121 
 
 3.140 
 
 3.136 
 
 3.200 
 
 3.150 
 
 3 31 
 
 3.46 
 
 3.125 
 
 3.088 
 
 2.84 
 
 3 
 
 3.288 
 
 3.175 
 
 3.121 
 
 3.208 
 
 2.97 
 
 3 
 
 3.180 
 
 3 
 
 3.285 
 
 3 
 
 3.083 
 
 3.180 
 
 3 
 
 3.132 
 
 3.132 
 
 3.083 
 
 3.083 
 
 3.083 
 
 Stone bottles. 
 In glass. 
 Imp. pints, in 
 glass. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 Wines. 
 Champagnes. 
 In glass. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 Champagnes. 
 In glass. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 
 Do. 
 In stone. 
 In glass. 
 In stone. 
 In glass. 
 
 Do. 
 In stone jugs. 
 In stone. 
 
 Do. 
 
 * E. & J. Burke's ale and stout, 3 gills per pint bottle (T. D. 9506). 
 Guinness's stout and Bass ale, bottled by Read Bros, of London, England, 3 gills per 
 pint bottle (T. D. 11948). 
 
BRANDY IN BOTTLES, &C. 
 
 ALPHABETICAL LIST. 
 
 Brands. 
 
 Places of Shipment. 
 
 1 J 
 
 is 
 
 O 
 
 Arbom, Marett & Co 
 
 Coarnac 
 
 1 ^y 
 
 2% 
 
 1 
 
 i 
 l|« 
 
 
 Barnct & Fils 
 
 
 
 Bellot & Co., J 
 
 . . . do . . . 
 
 
 Bisquit, Dubouche & Co 
 
 do 
 
 
 
 do 
 
 
 Castillo, J. D. & R 
 
 .... do 
 
 
 
 do 
 
 
 Chaloupln & Co., V 
 
 (Jo . 
 
 
 Comandon & Co 
 
 
 
 Czuba & Co., W. H 
 
 do 
 
 
 De Laag-e, Fils & Co 
 
 
 
 Dessandier & Co., F 
 
 do 
 
 
 Domay, J. V . ) 
 
 
 
 Lucien, Foucand & Co f 
 
 Dubois & Co., E. M 
 
 
 Cognac 
 
 do 
 
 
 
 
 Dulary & Co., J. E 
 
 do 
 
 
 
 do 
 
 
 Etienne, Pere & Fils, Paul 
 
 St Peray 
 
 
 Fie Mestreaux & Co 
 
 Onfrnao 
 
 
 Fouchez, Fils & Co 
 
 
 
 iTouchez & Co L . . . 
 
 do . 
 
 
 Furland & Co , L 
 
 'do 
 
 
 Gautier Freres 
 
 Chnrpntp 
 
 
 Gerin, E 
 
 
 
 Hennesy & Co., Jas 
 
 Hine & Co., Thos 
 
 do* 
 
 
 do 
 
 
 La Cave & Co , Geo 
 
 . .do 
 
 
 
 do 
 
 
 Laurent & Marot, A. B 
 
 do 
 
 do 
 
 
 Martell & Co 
 
 do 
 
 
 Mestrezat & Co 
 
 do 
 
 
 Monnie & Co., J. Denis Henry 
 
 do 
 
 
 Moumet" & Co Henry 
 
 do 
 
 
 Otard, Dupuy & Co 
 
 do 
 
 
 Pinet, Castillon & Co 
 
 do . . ..... 
 
 
 
 do 
 
 
 Rennv, Martin & Co , E 
 
 do 
 
 
 Renault «& Co 
 
 do! 
 
 
 Reveire, Gradrat & Co 
 
 do 
 
 
 Robin & Co., Jules 
 
 do 
 
 
 Kouyer, Guillet & Co 
 
 do 
 
 
 
 do 
 
 
 Do 
 
 
 
 Roy Au*'*uste 
 
 . . do 
 
 
 Sayer & Co., Geo 
 
 Sazerac de Forsre & Fils .... 
 
 .'do!.... 
 
 do 
 
 
 Sorin, J 
 
 do 
 
 
 The Vine Growers' Co., Jules Duret, manager 
 
 do 
 
 6J4 
 
 
 do 
 
 i 
 
 
 Tricoche & Co 
 
 do 
 
 
 Von Briand, I 
 
 do 
 
 
 
 
 
 To test the general accuracy of these gauges, frequent actual 
 measurements should be made at the different ports. Actual 
 gauge, however, will be allowed only when applied for prior to 
 delivery of the merchandise, or when the customs officers shall 
 ascertain that the average gauge differs from the actual gauge. 
 
 The Department's circular of April 7, 1876, relating to the 
 average gauge of certain bottles, is hereby revoked. 
 
 CHAS. J. FOLGER, 
 
 Sccrctaiy. 
 To Collectors of Customs and others. 
 
EATES OF TARE.* 
 
 Prescribed by Customs Regulations of 1893, Article 1090. 
 
 Almonds : in bales, 2i per cent ; in bags, 2 per cent ; in frails, 8 per cent. 
 
 Alum : in casks, 10 per cent ; in sacks, coarse or ground, 2 pounds per 
 sack. 
 
 Barytes, 3 per cent. 
 
 Beans, castor, weight of pod. 
 
 Cheese, in casks or tubs, 10 per cent. 
 
 Chicory, in bags, 2 per cent. 
 
 Coppers, in casks, 10 per cent. 
 
 Figs, 13 per cent, gross weight of the figs, and the boxes to be added to 
 the actual tare of the cases. 
 
 Gunny cloths, actual weight of ropes and covering allowed as tare. 
 
 Hay, weight of sticks and wire may be allowed for, and average tare may 
 be calculated. 
 
 Hemps : Hamburg, Leghorn, Trieste ; 5 pounds to each bale. 
 
 Hemp, Russia, weight of tow bands. 
 
 Iron rods ; Bands of iron wire surrounding coiled iron rods may be 
 allowed as tare when they consist of bands ordinarily used for such pur- 
 pose and are of little or no commercial value. 
 
 Nails : in bags, 2 per cent ; in casks, 8 per cent. 
 
 xNitrate of soda, 2 per cent. 
 
 Ocher : dry, in casks, 8 per cent ; in oil, in casks, 12 per cent. 
 
 Peruvian bark, in ceroons, 10 per cent. 
 
 Paris white, in casks, 10 per cent. 
 
 Raisins, 27 per cent ; actual net weight to be ascertained by emptying 
 and weighing the contents of a sufficient number of boxes of each chop- 
 mark to get a just average. 
 
 Rice, in bags, 2 per cent. 
 
 Salt, fine, in sacks, 3 pounds for each sack ; coarse or ground alum-salt, 
 in sacks, 2 pounds per sack. 
 
 Spanish brown : in casks, dry, 10 per cent ; in casks, in oil, 12 per cent. 
 
 Sugar : in tierces and hogsheads, actual tare ; in barrels, 10 per cent ; 
 in boxes, 14 per cent ; in bags, 11 per cent ; melado, 9 per cent ; actual 
 tare on irregular packages, and on sugar in bags from Havana. 
 
 Tin, in boxes, actual net weight to be ascertained by emptying and 
 weighing the contents of a sufficient number of boxes of each chop mark 
 or brand to get an average. 
 
 Tobacco : leaf, in bales, 13 pounds each bale ; Sumatra, 4i pounds on 
 inside matting and cord, weight of second covering to be ascertained. 
 
 Whiting, in casks, 10 per cent. 
 
 Zinc, sheet, weight of silos. 
 
 *The tares, as above, is that uniformly allowed in all ports in the United 
 States when the actual tare is not claimed by the importer at the time of 
 entry. See Section 2898 Revised Statutes, page 42. 
 
METEIC SYSTEM. 
 
 AUTHORIZED TABLE OF WEIGHTS AND MEASURES. 
 
 As established by Section 3570 Revised Statutes, page 108. 
 Measures of Length. 
 
 Metric denominations and values. 
 
 Equivalents in denominations in use. 
 
 Mvriameter. 10,000 meters. 
 
 6.2137 miles. 
 
 Kilometer . . 1,000 meters. 
 
 0.62137 miles, or 3,280 feet and 10 inches. 
 
 Hectometer . 100 meters. 
 
 328 feet and 1 inch. 
 
 Dekameter.. 10 meters. 
 
 393.7 Inches. 
 
 Meter ] meter. 
 
 39.37 inches. • 
 
 Decimeter. . rV of a meter. 
 
 3.937 inches. 
 
 Centimeter.. y^o of a meter. 
 
 0.3937 inches. 
 
 Millimeter.. yoVir of a meter. 
 
 0.0394 inches. 
 
 Measures of Capacity. 
 
 Metric denominations and values. 
 
 Equivalents in denominations in use. 
 
 Names. 
 
 No. of 
 liters. 
 
 Cubic Measure. 
 
 Liquor or Wint 
 Measure. 
 
 Kiloliter, ( 
 
 stere 
 
 Hectoliter. 
 
 Dekaliter.. 
 
 Liter 
 
 Deciliter . . 
 Centiliter. . 
 Mililiter. . . 
 
 1,000 1 cubic meter 
 
 lOOjiV of a cubic meter 
 
 10 10 cubic decimeters. . . 
 
 11 1 cubic decimeter. . . . 
 
 tVitV of 3- cub. decimeter. 
 
 i^(y|10 cubic centimeters. . 
 
 |1.308cub. yds. 264.17 gallons. 
 2 bushels and 
 
 1 cubic centimeter. 
 
 3.35 pecks. . 
 9.08 quarts . . . . 
 0.908 quarts . . 
 6.1022 cu. inch 
 0.6102 cu. inch 
 0.061 cu. inch 
 
 26.417 gallons. 
 2.6417 gallons. 
 1.0567 quarts. 
 0.845 gills. 
 0.338 flu. ounces. 
 0.27 fluid drams. 
 
 Measures of Surface. 
 
 Metric denominations and values. 
 
 Hectare 10,000 square meters. 
 
 Are 100 square meters. 
 
 Centare 1 square meter. 
 
 Equivalents in denominations in use. 
 
 2.471 acres. 
 119.6 square yards. 
 1550 square inches. 
 
 Weights. 
 
 Metric denominations and values. 
 
 Equivalents in denom- 
 inations in use. 
 
 Names. 
 
 Number 
 
 of 
 grams. 
 
 Weight of what quantity 
 of water at maximum 
 density. 
 
 Avoirdupois weight. 
 
 Millier or tonneau. 
 
 1,000,000 
 
 100,000 
 
 10,000 
 
 1,000 
 
 100 
 
 10 
 
 1 
 
 1 cubic meter 
 
 2204.6 pounds. 
 220.46 pounds. 
 22.046 pounds. 
 2.2046 pounds. 
 3.5274 ounces. 
 
 Quintal 
 
 1 hectoliter 
 
 Myriagram 
 
 Kilogram or kilo. . 
 Hectogram 
 
 Dp.Ufl.crrnm 
 
 10 liters 
 
 1 liter 
 
 1 deciliter 
 
 10 cubic centimeters 
 
 1 cubic centimeter 
 
 tV of a cubic centimeter. 
 
 10 cubic millimeters. . .. 
 1 cubic millimeter 
 
 0.3527 ounces. 
 
 Gram 
 
 15.432 grains 
 1.5432 grains. 
 0.1543 grains. 
 
 Decigram 
 
 Cf'ntifirram 
 
 Milligram 
 
 0.0154 grains. 
 
SPANISH POUNDS 
 
 REDUCED TO 
 
 UNITED STATES POUNDS. 
 
 Spanish 
 
 United States 
 
 Spanish 
 
 United States 
 
 Spanish 
 
 United States 
 
 lbs. 
 
 lbs. 
 
 lbs. 
 
 lbs. 
 
 lbs. 
 
 lbs. 
 
 1 
 
 1.0143 
 
 38 
 
 38.5446 
 
 75 
 
 76.0748 
 
 2 
 
 2.0287 
 
 39 
 
 39.5589 
 
 76 
 
 77.0891 
 
 3 
 
 3.0430 
 
 40 
 
 40.5732 
 
 77 
 
 78.1035 
 
 4 
 
 4.0573 
 
 41 
 
 41.5875 
 
 78 
 
 79.1178 
 
 5 
 
 5.0716 
 
 42 
 
 42.6019 
 
 79 
 
 80.1321 
 
 6 
 
 6.0860 
 
 43 
 
 43.6162 
 
 80 
 
 81.1465 
 
 7 
 
 7.1003 
 
 44 
 
 44.6305 
 
 81 
 
 82.1608 
 
 8 
 
 8.1146 
 
 45 
 
 45.6449 
 
 82 
 
 83.1751 
 
 9 
 
 9.1290 
 
 46 
 
 46.6592 
 
 83 
 
 84.1895 
 
 10 
 
 10.1433 
 
 47 
 
 47.6735 
 
 84 
 
 85.2038 
 
 11 
 
 11.1576 
 
 48 
 
 48.6879 
 
 85 
 
 86.2181 
 
 12 
 
 12.1719 
 
 49 
 
 49.7022 
 
 86 
 
 87.2325 
 
 13 
 
 13.1863 
 
 50 
 
 50.7165 
 
 87 
 
 88.2468 
 
 14 
 
 14.2006 
 
 51 
 
 51.7309 
 
 88 
 
 89.2611 
 
 15 
 
 15.2149 
 
 52 
 
 52.7452 
 
 89 
 
 90.2754 
 
 16 
 
 16.2293 
 
 53 
 
 53.7595 
 
 90 
 
 91.2898 
 
 17 
 
 17.2436 
 
 54 
 
 54.7738 
 
 91 
 
 92.3041 
 
 18 
 
 18.2579 
 
 55 
 
 55.7882 
 
 92 
 
 93.3184 
 
 19 
 
 19.2722 
 
 56 
 
 56.8025 
 
 93 
 
 94.3328 
 
 20 
 
 20.2866 
 
 57 
 
 57.8168 
 
 94 
 
 95.3471 
 
 21 
 
 21.3009 
 
 58 
 
 58.8312 
 
 95 
 
 96.3614 
 
 22 
 
 22.3152 
 
 59 
 
 59.8455 
 
 96 
 
 97.3758 
 
 23 
 
 23.3296 
 
 60 
 
 60.8598 
 
 97 
 
 98.3901 
 
 24 
 
 24.3439 
 
 61 
 
 61.8742 
 
 98 
 
 99.4044 
 
 25 
 
 25.3582 
 
 62 
 
 62.8885 
 
 99 
 
 100.4188 
 
 26 
 
 26.3726 
 
 63 
 
 63.9028 
 
 100 
 
 101.4330 
 
 27 
 
 27.3869 
 
 64 
 
 64.9212 
 
 200 
 
 202.8660 
 
 28 
 
 28.4012 
 
 65 
 
 65.9315 
 
 300 
 
 304.2990 
 
 29 
 
 29.4156 
 
 66 
 
 66.9458 
 
 400 
 
 405.7320 
 
 30 
 
 30.4299 
 
 67 
 
 67.9602 
 
 500 
 
 507.1650 
 
 31 
 
 31.4442 
 
 68 
 
 68.9745 
 
 600 
 
 608.5980 
 
 32 
 
 32.4586 
 
 69 
 
 69.9888 
 
 700 
 
 73 0.0320 
 
 33 
 
 33.4729 
 
 70 
 
 71.0031 
 
 800 
 
 811.4650 
 
 34 
 
 34.4872 
 
 71 
 
 72.0175 
 
 900 
 
 912.8970 
 
 35 
 
 35.5016 
 
 72 
 
 73.0318 
 
 •1000 
 
 1014.3330 
 
 36 
 
 36.5159 
 
 73 
 
 74.0461 
 
 
 
 37 
 
 37.5302 
 
 74 
 
 75.0605 
 
 
 
HUNDRED-WEIGHTS AND TONS 
 REDUCED TO POUNDS. 
 
 Tons construed to mean twenty hundred- weight, each of one hundred and twelve 
 pounds avoirdupois. (See Section 2951, Revised Statutes, page 56.) 
 
 Cwts. 
 
 Lbs. 
 
 Tons. 
 
 Lbs. 
 
 Tons. 
 
 Lbs. 
 
 Tons. 
 
 Lbs. 
 
 Tons. 
 
 Lbs. 
 
 1 
 
 112 
 
 27 
 
 60,480 
 
 73 
 
 163,520 
 
 119 
 
 266,560 
 
 165 
 
 369,600 
 
 2 
 
 224 
 
 28 
 
 62,720 
 
 74 
 
 165,760 
 
 120 
 
 268,800 
 
 166 
 
 371,840 
 
 3 
 
 336 
 
 29 
 
 64,960 
 
 75 
 
 168,000 
 
 121 
 
 271,040 
 
 167 
 
 374,080 
 
 4 
 
 448 
 
 30 
 
 67,200 
 
 76 
 
 170,240 
 
 122 
 
 273,280 
 
 168 
 
 376,320 
 
 5 
 
 660 
 
 31 
 
 69,440 
 
 77 
 
 172,480 
 
 123 
 
 275,520 
 
 169 
 
 378,560 
 
 6 
 
 672 
 
 32 
 
 71,680 
 
 78 
 
 174,720 
 
 124 
 
 277,760 
 
 170 
 
 380,800 
 
 7 
 
 784 
 
 33 
 
 73,920 
 
 79 
 
 176,960 
 
 125 
 
 280,000 
 
 171 
 
 383,040 
 
 8 
 
 896 
 
 34 
 
 76,160 
 
 80 
 
 179,200 
 
 126 
 
 282,240 
 
 172 
 
 385,280 
 
 9 
 
 1,008 
 
 35 
 
 78,400 
 
 81 
 
 181,440 
 
 127 
 
 284.480 
 
 173 
 
 387,520 
 
 10 
 
 1,120 
 
 36 
 
 80,640 
 
 82 
 
 183,680 
 
 128 
 
 286,720 
 
 174 
 
 389,760 
 
 11 
 
 1,232 
 
 37 
 
 82,880 
 
 83 
 
 ia5,920 
 
 129 
 
 288,960 
 
 175 
 
 392,000 
 
 12 
 
 1,344 
 
 38 
 
 85,120 
 
 84 
 
 188,160 
 
 130 
 
 291,200 
 
 176 
 
 394,240 
 
 13 
 
 1,456 
 
 39 
 
 87.360 
 
 85 
 
 190,400 
 
 131 
 
 293,440 
 
 177 
 
 396,480 
 
 14 
 
 1,568 
 
 40 
 
 89,600 
 
 86 
 
 192,640 
 
 132 
 
 295,680 
 
 178 
 
 398,720 
 
 15 
 
 1,680 
 
 41 
 
 91,840 
 
 87 
 
 194,880 
 
 133 
 
 297,920 
 
 179 
 
 400,960 
 
 16 
 
 1,792 
 
 42 
 
 94,080 
 
 88 
 
 197,120 
 
 134 
 
 300,160 
 
 180 
 
 403,200 
 
 17 
 
 1.904 
 
 43 
 
 96,320 
 
 89 
 
 199,360 
 
 135 
 
 302,403 
 
 181 
 
 405.440 
 
 18 
 
 2,016 
 
 44 
 
 98 560 
 
 90 
 
 201,600 
 
 136 
 
 304,640 
 
 182 
 
 407.680 
 
 19 
 
 2,128 
 
 45 
 
 100,800 
 
 91 
 
 203,840 
 
 137 
 
 306,880 
 
 183 
 
 409.920 
 
 Tons. 
 
 
 46 
 
 103,040 
 
 92 
 
 206,080 
 
 138 
 
 309,120 
 
 184 
 
 412,160 
 
 1 
 
 2,240 
 
 47 
 
 10.5,280 
 
 93 
 
 208,320 
 
 139 
 
 311,360 
 
 185 
 
 414,400 
 
 2 
 
 4,480 
 
 48 
 
 107,520 
 
 94 
 
 210.560 
 
 140 
 
 313,600 
 
 186 
 
 416,640 
 
 3 
 
 6,720 
 
 49 
 
 109,760 
 
 ««5 
 
 212,800 
 
 141 
 
 315,840 
 
 187 
 
 418,880 
 
 4 
 
 8,960 
 
 50 
 
 112,000 
 
 96 
 
 215,040 
 
 142 
 
 318,080 
 
 188 
 
 421,120 
 
 5 
 
 11,200 
 
 51 
 
 114,240 
 
 97 
 
 217,280 
 
 143 
 
 320,320 
 
 189 
 
 423,360 
 
 6 
 
 13,440 
 
 52 
 
 116,480 
 
 98 
 
 219,520 
 
 144 
 
 322,560 
 
 190 
 
 425,600 
 
 7 
 
 15,680 
 
 53 
 
 118,720 
 
 99 
 
 221,760 
 
 145 
 
 324,800 
 
 191 
 
 427,840 
 
 8 
 
 17,920 
 
 54 
 
 120,960 
 
 100 
 
 224,000 
 
 146 
 
 327,040 
 
 192 
 
 430,080 
 
 9 
 
 20,160 
 
 55 
 
 123,200 
 
 101 
 
 226,240 
 
 147 
 
 329,280 
 
 193 
 
 432,320 
 
 10 
 
 22,400 
 
 56 
 
 125,440 
 
 102 
 
 228,480 
 
 148 
 
 331,520 
 
 194 
 
 434,560 
 
 11 
 
 24,640 
 
 57 
 
 127,680 
 
 103 
 
 230,720 
 
 149 
 
 333,760 
 
 195 
 
 436,800 
 
 12 
 
 26,880 
 
 58 
 
 129,920 
 
 104 
 
 232,960 
 
 1.50 
 
 336,000 
 
 196 
 
 439,040 
 
 13 
 
 29,120 
 
 59 
 
 132,160 
 
 105 
 
 235,200 
 
 151 
 
 338,240 
 
 197 
 
 441,280 
 
 14 
 
 31,360 
 
 60 
 
 134,400 
 
 106 
 
 237,440 
 
 152 
 
 340,480 
 
 198 
 
 443,520 
 
 15 
 
 33,600 
 
 61 
 
 136,640 
 
 107 
 
 239,680 
 
 153 
 
 342,720 
 
 199 
 
 445,760 
 
 16 
 
 a5,840 
 
 62 
 
 138,880 
 
 108 
 
 241,920 
 
 154 
 
 344,960 
 
 200 
 
 448,000 
 
 17 
 
 38,080 
 
 63 
 
 141,120 
 
 109 
 
 244,160 
 
 155 
 
 347,200 
 
 300 
 
 672,000 
 
 18 
 
 40,320 
 
 64 
 
 143,360 
 
 110 
 
 246,400 
 
 156 
 
 349,440 
 
 400 
 
 896,000 
 
 19 
 
 42,560 
 
 65 
 
 145.600 
 
 111 
 
 248,640 
 
 157 
 
 351,680 
 
 600 
 
 1,120,000 
 
 20 
 
 44,800 
 
 66 
 
 147,840 
 
 112 
 
 250,880 
 
 158 
 
 353,920 
 
 600 
 
 1,344,000 
 
 21 
 
 47,040 
 
 67 
 
 150,080 
 
 113 
 
 253,120 
 
 159 
 
 a56,160 
 
 700 
 
 1,568,000 
 
 22 
 
 49.280 
 
 68 
 
 152,320 
 
 114 
 
 255,360 
 
 160 
 
 358,400 
 
 800 
 
 1,792,000 
 
 23 
 
 51,520 
 
 69 
 
 154,560 
 
 115 
 
 257,600 
 
 161 
 
 360,640 
 
 900 
 
 2,016,000 
 
 24 
 
 53,760 
 
 70 
 
 156,800 
 
 116 
 
 259,840 
 
 162 
 
 362,880 
 
 1,000 
 
 2,240,000 
 
 25 
 
 56,000 
 
 71 
 
 159,040 
 
 117 
 
 262,080 
 
 163 
 
 365,120 
 
 
 
 26 
 
 58,240 
 
 72 
 
 161,280 
 
 118 
 
 264,320 
 
 164 
 
 367,360 
 
 
 
Liters Reduced to U. S. Wine Gallons, 
 
 100 Centiliters=1 Litek=1.0o67 Quaits=.26417 Gallons. 
 
 Liters. 
 
 Gallons. 
 
 Liters. 
 
 Gallons. 
 
 Liters. 
 
 Gallons. 
 
 1 
 
 .2642 
 
 38 
 
 10.0387 
 
 74 
 
 19.5490 
 
 '2 
 
 .5284 
 
 39 
 
 10.3028 
 
 75 
 
 19.8131 
 
 3 
 
 .7925 
 
 40 
 
 10.5670 
 
 76 
 
 20.0773 
 
 4 
 
 1.0567 
 
 41 
 
 10.8312 
 
 77 
 
 20.3415 
 
 5 
 
 1.3209 
 
 42 
 
 11.0954 
 
 78 
 
 20.6057 
 
 6 
 
 1.5851 
 
 43 
 
 11.3595 
 
 79 
 
 20.8698 
 
 7 
 
 1.8492 
 
 44 
 
 11.6237 
 
 80 
 
 21.1340 
 
 8 
 
 2.1134 
 
 45 
 
 11.8879 
 
 81 
 
 21.3982 
 
 9 
 
 2.3776 
 
 46 
 
 12.1521 
 
 82 
 
 21.6623 
 
 10 
 
 2.6418 
 
 47 
 
 12.4162 
 
 83 
 
 21.9265 
 
 11 
 
 2.9059 
 
 48 
 
 12.6804 
 
 84 
 
 22.1907 
 
 12 
 
 3.1701 
 
 49 
 
 12.9446 
 
 85 
 
 22.4549 
 
 13 
 
 3.4343 
 
 50 
 
 13.2088 
 
 86 
 
 22.7190 
 
 14 
 
 3.6985 
 
 51 
 
 13.4729 
 
 87 
 
 22.9832 
 
 15 
 
 3.9626 
 
 52 
 
 13.7371 
 
 88 
 
 23.2474 
 
 16 
 
 4.2268 
 
 53 
 
 14.0013 
 
 89 
 
 23.5116 
 
 17 
 
 4.4910 
 
 54 
 
 14.2654 
 
 90 
 
 23.775S 
 
 18 
 
 4.7552- 
 
 55 
 
 14.5296 
 
 91 
 
 24.0399 
 
 19 
 
 5.0193 
 
 56 
 
 14.7938 
 
 92 
 
 24.3041 
 
 20 
 
 5.2835 
 
 57 
 
 15.0580 
 
 93 
 
 24.5683 
 
 21 
 
 5.5477 
 
 5S 
 
 15.3222 
 
 94 
 
 24.8324 
 
 22 
 
 5.8119 
 
 59 
 
 15.5863 
 
 95 
 
 25.0966 
 
 23 
 
 6.0760 
 
 60 
 
 15.8505 
 
 96 
 
 25.3608 
 
 24 
 
 6.3402 
 
 61 
 
 16.1147 
 
 97 
 
 25.6250 
 
 25 
 
 6.6044 
 
 62 
 
 16.3789 
 
 98 
 
 25.8892 
 
 26 
 
 6.8686 
 
 63 
 
 16.6430 
 
 99 
 
 26.1533 
 
 27 
 
 7.1327 
 
 64 
 
 16.9072 
 
 100 
 
 26.4175 
 
 28 
 
 7.3969 
 
 65 
 
 17.1714 
 
 200 
 
 52.8350 
 
 29 
 
 7.6611 
 
 66 
 
 17.4356 
 
 300 
 
 79.2525 
 
 30 
 
 7.9253 
 
 67 
 
 17.6997 
 
 400 
 
 105.6700 
 
 31 
 
 8.1894 
 
 6S 
 
 17.9639 
 
 500 
 
 132.0875 
 
 32 
 
 8.4536 
 
 69 
 
 18.2281 
 
 600 
 
 158.5050 
 
 33 
 
 8.7178 
 
 70 
 
 18.4923 
 
 700 
 
 184.9225 
 
 34 
 
 8.9820 
 
 71 
 
 18.7564 
 
 800 
 
 211.3400 
 
 35 
 
 9.2461 
 
 72 
 
 19.0206 
 
 900 
 
 237.7575 
 
 36 
 
 9.5103 
 
 73 
 
 19.2848 
 
 1000 
 
 264.1750 
 
 37 
 
 9.7745 
 
 
 
 
 
Kilograms or Kilos Reduced to 
 Avoirdupois Pounds. 
 
 1000 Grams=1 Kilo.^2.2046 lbs. 
 
 — ■ 
 
 Kilos. 
 
 1 
 
 j U.S. lbs. 
 
 Kilos. 
 
 U. S. lbs. 
 
 Kilos. 
 
 U. S. lbs. 
 
 1 
 
 2.2040 
 
 38 
 
 83.7748 
 
 74 
 
 103.1404 
 
 2 
 
 4.4092 
 
 39 
 
 85.9794 
 
 75 
 
 105.3450 
 
 3 
 
 0.6138 
 
 40 
 
 88.1840 
 
 70 
 
 107.5490 
 
 4 
 
 8.8184 
 
 41 
 
 90.3880 
 
 77 
 
 109.7542 
 
 5 
 
 11.0230 
 
 42 
 
 92.5932 
 
 78 
 
 171.9588 
 
 6 
 
 13.2270 
 
 43 
 
 94.7978 
 
 79 
 
 174.1034 
 
 7 
 
 15.4322 
 
 44 
 
 97.0024 
 
 80 
 
 170.3080 
 
 8 
 
 17.6368 
 
 45 
 
 99.2070 
 
 81 
 
 178.5720 
 
 9 
 
 19.8414 
 
 40 
 
 101.4110 
 
 82 
 
 180.7772 
 
 10 
 
 22.0400 
 
 47 
 
 103.0102 
 
 83 
 
 182.9818 
 
 11 
 
 24.2500 
 
 48 
 
 105.8208 
 
 84 
 
 185.1804 
 
 12 
 
 20.4552 
 
 49 
 
 108.0254 
 
 85 
 
 187.3910 
 
 13 
 
 28.0598 
 
 50 
 
 110.2300 
 
 80 
 
 189.5950 
 
 14 
 
 30.8044 
 
 51 
 
 112.4340 
 
 87 
 
 191.8002 
 
 15 
 
 33.0090 
 
 52 
 
 114.0392 
 
 SS 
 
 194.0048 
 
 16 
 
 35.2730 
 
 53 
 
 110.8438 
 
 89 
 
 190.2094 
 
 17 
 
 37.4782 
 
 54 
 
 119.0484 
 
 90 
 
 198.4140 
 
 18 
 
 39.0828 
 
 55 
 
 121.2530 
 
 /91 
 
 200.0180 
 
 19 
 
 41.8874 
 
 50 
 
 123.4576 
 
 92 
 
 202.8232 
 
 20 
 
 44.0920 
 
 57 
 
 125.0022 
 
 93 
 
 205.0278 
 
 21 
 
 40.2900 
 
 58 
 
 127.8008 
 
 94 
 
 207.2324 
 
 22 
 
 48.5012 
 
 59 
 
 130.0714 
 
 95 
 
 209.4370 
 
 23 
 
 50.7058 
 
 00 
 
 132.2700 
 
 90 
 
 211.0410 
 
 24 
 
 52.9104 
 
 01 
 
 134.4800 
 
 97 
 
 213.8402 
 
 25 
 
 55.1150 
 
 02 
 
 130.0852 
 
 98 
 
 210.0508 
 
 20 
 
 57.3190 
 
 03 
 
 138.8898 
 
 99 
 
 218.2554 
 
 27 
 
 59.5242 
 
 04 
 
 141.0944 
 
 100 
 
 220.4000 
 
 28 
 
 01.7288 
 
 05 
 
 143.2990 
 
 200 
 
 440.9200 
 
 29 
 
 03.9334 
 
 00 
 
 145.5030 
 
 300 
 
 001.3800 
 
 30 
 
 60.1380 
 
 07 
 
 147.7082 
 
 400 
 
 881.8400 
 
 31 
 
 08.3420 
 
 08 
 
 149.9128 
 
 500 
 
 1102.3000 
 
 32 
 
 70.5472 
 
 09 
 
 152.1174 
 
 000 
 
 1322.7000 
 
 33 
 
 72.7518 
 
 70 
 
 154.3220 
 
 700 
 
 1543.2200 
 
 34 
 
 74.9504 
 
 71 
 
 150.5200 
 
 800 
 
 1703.0800 
 
 35 
 
 77.1010 
 
 72 
 
 158.7312 
 
 900 
 
 1984.1400 
 
 3G 
 
 79.3050 
 
 73 
 
 100.9358 
 
 1000 
 
 2204.0000 
 
 37 
 
 «: 
 
 81.5702 
 
 
 
 1 
 1 
 
 
One Metre Reduced to Square Yards 
 
 FROM 
 
 V^ TO 100 CENTIMETRES WIDE. 
 
 1 Metre=100 Oentimetres=39.37 Inches. 
 
 Width 
 
 in 
 CM. 
 
 Square Yards 
 
 Width 
 
 in 
 C M. 
 
 Square Yards 
 
 Width 
 
 in 
 0. M. 
 
 Square Yards 
 
 i 
 
 .00598 
 
 34 
 
 .40664 
 
 68 
 
 .81328 
 
 1 
 
 .01196 
 
 35 
 
 .41860 
 
 69 
 
 .82524 
 
 2 
 
 .02392 
 
 36 
 
 .43056 
 
 70 
 
 .83720 
 
 3 
 
 .03588 
 
 37 
 
 .44252 
 
 71 
 
 .84916 
 
 4 
 
 .0478*4 
 
 38 
 
 .45448 
 
 72 
 
 .86112 
 
 5 
 
 .05980 
 
 39 
 
 .46644 
 
 73 
 
 .87308 
 
 
 
 .07176 
 
 40 
 
 .47840 
 
 74 
 
 .88504 
 
 7 
 
 .08372 
 
 41 
 
 .49037 
 
 75 
 
 .89700 
 
 8 
 
 .09568 
 
 42 
 
 .50232 
 
 76 
 
 .90896 
 
 9 
 
 .10764 
 
 43 
 
 .51428 
 
 77 
 
 .92092 
 
 10 
 
 .11960 
 
 44 
 
 .52624 
 
 78 
 
 .93288 
 
 11 
 
 .13156 
 
 45 
 
 .53820 
 
 79 
 
 .94484 
 
 VI 
 
 .14352 
 
 46 
 
 .55016 
 
 80 
 
 .95680 
 
 13 
 
 .15548 
 
 47 
 
 .56212 
 
 81 
 
 .96876 
 
 14 
 
 .16744 
 
 48 
 
 .57408 
 
 82 
 
 .98072 
 
 15 
 
 .17940 
 
 49 
 
 .58604 
 
 83 " 
 
 .99268 
 
 16 
 
 .19136 
 
 50 
 
 .59800 
 
 84 
 
 1.00464 
 
 17 
 
 .20332 
 
 51 
 
 .60996 
 
 85 
 
 1.01660 
 
 18 
 
 .21528 
 
 52 
 
 .62192 
 
 86 
 
 1.02856 
 
 19 
 
 .22724 
 
 53 
 
 .63388 
 
 87 
 
 1.04052 
 
 20 
 
 .23920 
 
 54 
 
 .64584 
 
 88 
 
 1.05248 
 
 21 
 
 .25116 
 
 55 
 
 .65780 
 
 89 
 
 1-06444 
 
 22 
 
 .26312 
 
 56 
 
 .66976 
 
 90 
 
 1.07640 
 
 23 
 
 .27508 
 
 57 
 
 .68172 
 
 91 
 
 1.08836 
 
 24 
 
 .28704 
 
 58 
 
 .69368 
 
 92 
 
 1.10032 
 
 25 
 
 .29900 
 
 59 
 
 .70564 
 
 93 
 
 1.11228 
 
 26 
 
 .31096 
 
 60 
 
 .71760 
 
 94 
 
 1.12424 
 
 27 
 
 .32292 
 
 61 
 
 .72956 
 
 95 
 
 1.13620 
 
 28 
 
 .33488 
 
 62 
 
 .74152 
 
 96 
 
 1.14816 
 
 29 
 
 •34684 
 
 63 
 
 .75348 
 
 97 
 
 1.16012 
 
 30 
 
 .35880 
 
 64 
 
 .76544 
 
 98 
 
 1.17208 
 
 31 
 
 .37076 
 
 65 
 
 .77740 
 
 99 
 
 1.18404 
 
 32 
 
 .38272 
 
 m 
 
 .789:i6 
 
 100 
 
 1.19600 
 
 33 
 
 .39468 
 
 67 
 
 .80132 
 
 
 
LINEAL YAKD 
 
 FROM ys OF AN INCH TO 100 INCHES IN WIDTH, 
 
 REDUCED TO 
 
 SQUARE YARDS. 
 
 Inches 
 Wide. 
 
 Square Yards 
 
 Inches 
 Wide. 
 
 Square Yards 
 
 Inches 
 Wide. 
 
 Square Yards 
 
 * 
 
 .0035 
 
 . 30 
 
 .8333 
 
 66 
 
 1.8333 
 
 i 
 
 .0069 
 
 31 
 
 .8611 
 
 67 
 
 1.8611 
 
 1 
 
 .0104 
 
 32 
 
 .8889 
 
 68 
 
 1.8888 
 
 i 
 
 .0139 
 
 33 
 
 .9167 
 
 69 
 
 1.9166 
 
 g 
 
 .0174 
 
 34 
 
 .9444 
 
 70 
 
 1.9444 
 
 , s 
 
 .0208 
 
 35 
 
 .9722 
 
 71 
 
 1.9722 
 
 I 
 
 .0242 
 
 36 
 
 1.0000 
 
 72 . 
 
 2.0000 
 
 1 
 
 .02775 
 
 37 
 
 1.0277 
 
 73 
 
 2.0278 
 
 2 
 
 .0555 
 
 38 
 
 1.0555 
 
 74 
 
 2.0556 
 
 3 
 
 .0833 
 
 39 
 
 1.0833 
 
 75 
 
 2.0833 
 
 4 
 
 .1111 
 
 40 
 
 1.1111 
 
 76 
 
 2.1111 
 
 5 
 
 .1389 
 
 41 
 
 1.1389 
 
 77 
 
 2.1389 
 
 6 
 
 .1667 
 
 42 
 
 1.1667 
 
 78 
 
 2.1667 
 
 7 
 
 .1914 
 
 43 
 
 1.1944 
 
 79 
 
 2.1944 
 
 8 
 
 .2222 
 
 44 
 
 1.2222 
 
 80 
 
 2.2222 
 
 9 
 
 .2500 
 
 45 
 
 1.2500 
 
 81 
 
 2.2500 
 
 10 
 
 .2778 
 
 46 
 
 1.2777 
 
 82 
 
 2.2778 
 
 11 
 
 .3055 
 
 47 
 
 1.3055 
 
 83 
 
 2.3056 
 
 12 
 
 .3333 
 
 48 
 
 1.3333 
 
 84 
 
 2.3333 
 
 13 
 
 .3611 
 
 49 
 
 1.3611 
 
 85 
 
 2.3611 
 
 14 
 
 .3888 
 
 50 
 
 1.3888 
 
 86 
 
 2.3889 
 
 15 
 
 .4166 
 
 51 
 
 1.4166 
 
 87 
 
 2.4167 
 
 16 
 
 ,4444 
 
 52 
 
 1.4444 
 
 88 
 
 2.4444 
 
 17 
 
 .4722 
 
 53 
 
 1.4722 
 
 89 
 
 2.4722 
 
 18 
 
 .5000 
 
 54 
 
 1.5000 
 
 90 
 
 2.5000 
 
 19 
 
 .5278 
 
 55 
 
 1.5277 
 
 91 
 
 2.5278 
 
 20 
 
 .5555 
 
 56 
 
 1.5555 
 
 92 
 
 2.5556 
 
 21 
 
 .5833 
 
 57 
 
 1.5833 
 
 93 
 
 2.5833 
 
 22 
 
 .6111 
 
 58 
 
 1.6111 
 
 94 
 
 2.6111 
 
 23 
 
 .6389 
 
 59 
 
 1.6388 
 
 95 
 
 2.6389 
 
 24 
 
 .6666 
 
 60 
 
 1.6666 
 
 96 
 
 2.6667 
 
 25 
 
 .6944 
 
 61 
 
 1.6944 
 
 97 
 
 2.6944 
 
 26 
 
 .7222 
 
 62 
 
 1.7222 
 
 98 
 
 2.7222 
 
 27 
 
 .7500 
 
 63 
 
 1.7500 
 
 99 
 
 2.7500 
 
 28 
 
 .7777 
 
 64 
 
 1.7777 
 
 100 
 
 2.7778 
 
 29 
 
 .8056 
 
 65 
 
 1.8055 
 
 
 
POUND STERLING OF GREAT BRITAIN 
 
 REDUCED TO CUSTOM HOUSE STANDARD 
 
 At $4.8665 AS fixed BT 
 Section 3565 of the Revised Statxttes. 
 
 £ s. 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 1 
 
 .2433 
 
 14 
 
 68.1310 
 
 46 
 
 223.8590 
 
 78 
 
 379.5870 
 
 2 
 
 .4866 
 
 15 
 
 72.9975 
 
 47 
 
 228.7255 
 
 79 
 
 384.4535 
 
 3 
 
 .7299 
 
 16 
 
 77.8640 
 
 48 
 
 233.5920 
 
 80 
 
 389.3200 
 
 4 
 
 .9732 
 
 17 
 
 82.7305 
 
 49 
 
 238.4585 
 
 81 
 
 394.1865 
 
 5 
 
 1.2165 
 
 18 
 
 87.5970 
 
 50 
 
 243.3250 
 
 8^A 
 
 399.0530 
 
 6 
 
 1.4598 
 
 19 
 
 92.4635 
 
 51 
 
 248.1915 
 
 83 
 
 403.9195 
 
 7 
 
 1.7031 
 
 20 
 
 97.3300 
 
 52 
 
 253.0580 
 
 84 
 
 408.7860 
 
 8 
 
 1.9464 
 
 21 
 
 102.1965 
 
 53 
 
 257.9245 
 
 85 
 
 413.6525 
 
 9 
 
 2.1897 
 
 22 
 
 107.0630 
 
 54 
 
 262.7910 
 
 86 
 
 418.5190 
 
 10 
 
 2.4330 
 
 23 
 
 111.9295 
 
 55 
 
 267.6575 
 
 87 
 
 423.3855 
 
 11 
 
 2.6763 
 
 24 
 
 116.7960 
 
 56 
 
 272.5240 
 
 88 
 
 428.2520 
 
 12 
 
 2.9196 
 
 25 
 
 121.6625 
 
 57 
 
 277.3905 
 
 89 
 
 433.1185 
 
 13 
 
 3.1629 
 
 26 
 
 126.5290 
 
 58 
 
 282.2570 
 
 90 
 
 437.9850 
 
 14 
 
 3.4062 
 
 27 
 
 131.3955 
 
 59 
 
 287.1235 
 
 91 
 
 442.8515 
 
 15 
 
 3.6495 
 
 28 
 
 136.2620 
 
 60 
 
 291.9900 
 
 92 
 
 447.7180 
 
 IG 
 
 3.8928 
 
 29 
 
 141.1285 
 
 61 
 
 296.8565 
 
 93 
 
 452.5845 
 
 17 
 
 4.13G1 
 
 30 
 
 145.9950 
 
 62 
 
 301.7230 
 
 94 
 
 457.4510 
 
 18 
 
 4.3794 
 
 31 
 
 150.8615 
 
 63 
 
 306.5895 
 
 95 
 
 462.3175 
 
 19 
 
 4.6227 
 
 32 
 
 155.7280 
 
 64 
 
 311.4560 
 
 96 
 
 467.1840 
 
 £1 
 
 4.86G5 
 
 33 
 
 160.5945 
 
 65 
 
 316.3225 
 
 97 
 
 472.0505 
 
 2 
 
 9.7330 
 
 34 
 
 165.4610 
 
 66 
 
 321.1890 
 
 98 
 
 476.9170 
 
 3 
 
 14.5995 
 
 35 
 
 170.3275 
 
 67 
 
 326.0555 
 
 99 
 
 481.7835 
 
 4 
 
 19.4660 
 
 36 
 
 175.1940 
 
 68 
 
 330.9220 
 
 100 
 
 486.6500 
 
 5 
 
 24.3325 
 
 37 
 
 180.0605 
 
 69 
 
 335.7885 
 
 101 
 
 491.5165 
 
 6 
 
 29.1990 
 
 38 
 
 184.9270 
 
 70 
 
 340.6550 
 
 102 
 
 496.3830 
 
 7 
 
 34.0655 
 
 39 
 
 189.7935 
 
 71 
 
 345.5215 
 
 103 
 
 501.2495 
 
 8 
 
 38.9320 
 
 40 
 
 194.6600 
 
 72 
 
 350.3880 
 
 104 
 
 506.1160 
 
 9 
 
 43.7985 
 
 41 
 
 199.5265 
 
 73 
 
 355.2545 | 
 
 105 
 
 510.9825 
 
 10 
 
 48.6650 
 
 42 
 
 204.3930 
 
 74 
 
 360.1210. 
 
 106 
 
 515.8490 
 
 11 
 
 53.5315 
 
 43 
 
 209.2595 
 
 75 
 
 364.9875 
 
 107 
 
 520.7155 
 
 12 
 
 58.3980 
 
 44 
 
 214.1260 
 
 76 
 
 369.8540 
 
 108 
 
 525.5820 
 
 13 
 
 63.2645 
 
 45 
 
 218.9925 
 
 77 
 
 374.7205 
 
 109 
 
 1 
 
 530.4485 
 
POUND STERLING OF GREAT BRITAIN.— Continued. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 190 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 110 
 
 535.3150 
 
 150 
 
 729.9750 
 
 924.6350 
 
 230 
 
 1119.2950 
 
 111 
 
 540.1815 
 
 151 
 
 734.8415 
 
 191 
 
 929.5015 
 
 231 
 
 1124.1615 
 
 112 
 
 545.0480 
 
 152 
 
 739.7080 
 
 192 
 
 934.3680 
 
 232 
 
 1129.0280 
 
 113 
 
 549.9145 
 
 153 
 
 744.5745 
 
 193 
 
 939.2345 
 
 233 
 
 1133.8945 
 
 114 
 
 554.7810 
 
 154 
 
 749.4410 
 
 194 
 
 944.1010 
 
 234 
 
 1138.7610 
 
 115 
 
 559.6475 
 
 155 
 
 754.3075 
 
 195 
 
 948.9675 
 
 235 
 
 1143.6275 
 
 116 
 
 564.5140 
 
 156 
 
 759.1740 
 
 196 
 
 953.8340 
 
 236 
 
 1148.4940 
 
 117 
 
 569.3805 
 
 157 
 
 764.0405 
 
 197 
 
 958.7005 
 
 237 
 
 1153.3605 
 
 118 
 
 574.2470 
 
 158 
 
 768.9070 
 
 198 
 
 963.5670 
 
 238 
 
 1158.2270 
 
 119 
 
 579.1135 
 
 159 
 
 773.7735 
 
 199 i 
 
 968.4335 
 
 239 
 
 1163.0935 
 
 120 
 
 583.9800 
 
 160 
 
 778.6400 
 
 200 
 
 973.3000 
 
 240 
 
 1167.9600 
 
 121 
 
 588.8465 
 
 161 
 
 783.5065 
 
 201 
 
 978.1665 
 
 241 
 
 1172.8265 
 
 122 
 
 593.7130 
 
 162 
 
 788.3730 
 
 202 
 
 983.0330 
 
 242 
 
 1177.6930 
 
 123 
 
 598.5795 
 
 163 
 
 793.2395 
 
 203 
 
 987.8995 
 
 243 
 
 1182.5595 
 
 124 
 
 603.4460 
 
 164 
 
 798.1060 
 
 204 
 
 992.7660 
 
 244 
 
 1187.4260 
 
 125 
 
 608.3125 
 
 165 
 
 802.9725 
 
 205 
 
 997.6325 
 
 245 
 
 1192.2925 
 
 126 
 
 613.1790 
 
 166 
 
 807.8390 
 
 206 
 
 1002.4990 
 
 246 
 
 1197.1590 
 
 127 
 
 618.0455 
 
 167 
 
 812.7055 
 
 207 
 
 1007.3655 
 
 247 
 
 1202.0255 
 
 128 
 
 622.9120 
 
 168 
 
 817.5720 
 
 208 
 
 1012.2320 
 
 248 
 
 1206.8920 
 
 129 
 
 627.7785 
 
 169 
 
 822.4385 
 
 209 
 
 1017.0985 
 
 249 
 
 1211.7585 
 
 130 
 
 632.6450 
 
 170 
 
 827.3050 
 
 210 
 
 1021.9650 
 
 250 
 
 1216.6250 
 
 131 
 
 637.5115 
 
 171 
 
 832.1715 
 
 211 
 
 1026.8315 
 
 251 
 
 1221.4915 
 
 132 
 
 642.3780 
 
 172 
 
 837.0380 
 
 212 
 
 1031.6980 
 
 252 
 
 1226.3580 
 
 133 
 
 647.2445 
 
 173 
 
 841.9045 
 
 213 
 
 1036.5645 
 
 253 
 
 1231.2245 
 
 134 
 
 652.1110 
 
 174 
 
 846.7710 
 
 214 
 
 1041.4310 
 
 254 
 
 1236.0910 
 
 135 
 
 656.9775 
 
 175 
 
 851.6375 
 
 215 
 
 1046.2975 
 
 255 
 
 1240.9575 
 
 136 
 
 661.8440 
 
 176 
 
 856.5040 
 
 216 
 
 1051.1640 
 
 256 
 
 1245.8240 
 
 137 
 
 666.7105 
 
 177 
 
 861.3705 
 
 217 
 
 1056.0305 
 
 257 
 
 1250.6905 
 
 138 
 
 671.5770 
 
 178 
 
 866.2370 
 
 218 
 
 1060.8970 
 
 258 
 
 1255.5570 
 
 139 
 
 676.4435 
 
 179 
 
 871.1035 
 
 219 
 
 1065.7635 
 
 259 
 
 1260.4235 
 
 140 
 
 681.3100 
 
 180 
 
 875.9700 
 
 220 
 
 1070.6300 
 
 260 
 
 1265.2900 
 
 141 
 
 686.1765 
 
 181 
 
 880.8365 
 
 221 
 
 1075.4965 
 
 261 
 
 1270.1565 
 
 142 
 
 691.0430 
 
 182 
 
 885.7030 
 
 222 
 
 1080.3630 
 
 262 
 
 1275.0230 
 
 143 
 
 695.9095 
 
 183 
 
 890.5695 
 
 223 
 
 1085.2295 
 
 263 
 
 1279.8895 
 
 144 
 
 700.7760 
 
 184 
 
 895.4360 
 
 224 
 
 1 1090.0960 
 
 264 
 
 1284.7560 
 
 145 
 
 705.6425 
 
 185 
 
 900.3025 
 
 225 
 
 1094.9625 
 
 265 
 
 1289.6225 
 
 146 
 
 710.5090 
 
 186 
 
 905.1690 
 
 226 
 
 1099.8290 
 
 266 
 
 1294.4890 
 
 147 
 
 715.3755 
 
 187 
 
 910.0355 
 
 227 
 
 1104.6955 
 
 267 
 
 1299.3555 
 
 148 
 
 720.2420 
 
 188 
 
 914.9020 
 
 228 
 
 1109.5620 
 
 268 
 
 1304.2220 
 
 149 
 
 725.1085 
 
 189 
 
 > 
 
 919.7685 
 
 229 
 
 1114.4285 
 
 1 
 
 269 
 
 1309.0885 
 
POUND STERLING OF GREAT BRITAIN.— Continued. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 270 
 
 1313.9550 
 
 310 
 
 1508.6150 
 
 350 
 
 1703.2750 
 
 390 
 
 1897.9350 
 
 271 
 
 1318.8215 
 
 311 
 
 1513.4815 
 
 351 
 
 1708.1415 
 
 391 
 
 1902.8015 
 
 272 
 
 1323.6880 
 
 312 
 
 1518.3480 
 
 352 
 
 1713.0080 
 
 392 
 
 1907.6680 
 
 273 
 
 1328.5545 
 
 313 
 
 1523.2145 
 
 353 
 
 1717.8745 
 
 393 
 
 1912.5345 
 
 274 
 
 1333.4210 
 
 314 
 
 1528.0810 
 
 354 
 
 1722.7410 
 
 394 
 
 1917.4010 
 
 275 
 
 1338.2875 
 
 315 
 
 1532.9475 
 
 355 
 
 1727.6075 
 
 395 
 
 1922.2675 
 
 276 
 
 1343.1540 
 
 316 
 
 1537.8140 
 
 356 
 
 1732.4740 
 
 396 
 
 1927.1340 
 
 277 
 
 1348.0205 
 
 317 
 
 1542.6805 
 
 357 
 
 1737.3405 
 
 397 
 
 1932.0005 
 
 278 
 
 1352.8870 
 
 318 
 
 1547.5470 
 
 358 
 
 1742.2070 
 
 398 
 
 1936.8670 
 
 279 
 
 1357.7535 
 
 319 
 
 1552.4135 
 
 359 
 
 1747.0735 
 
 399 
 
 1941.7335 
 
 280 
 
 1362.6200 
 
 320 
 
 1557.2800 
 
 360 
 
 1751.9400 
 
 400 
 
 1946.6000 
 
 281 
 
 1367.4865 
 
 321 
 
 1562.1465 
 
 361 
 
 1756.8065 
 
 401 
 
 1951.4665 
 
 282 
 
 1372.3530 
 
 322 
 
 1567.0130 
 
 362 
 
 1761.6730 
 
 402 
 
 1956.3330 
 
 283 
 
 1377.2195 
 
 323 
 
 1571.8795 
 
 363 
 
 1766.5395 
 
 403 
 
 1961.1995 
 
 284 
 
 1382.0860 
 
 324 
 
 1576.7460 
 
 364 
 
 1771.4060 
 
 404 
 
 1966.0660 
 
 285 
 
 1386.9525 
 
 325 
 
 1581.6125 
 
 365 
 
 1776.2725 
 
 405 
 
 1970.9325 
 
 286 
 
 1391.8190 
 
 326 
 
 1586.4790 
 
 366 
 
 1781.1390 
 
 406 
 
 1975.7990 
 
 287 
 
 1396.6855 
 
 327 
 
 1591.3455 
 
 367 
 
 1786.0055 
 
 407 
 
 1980.6655 
 
 288 
 
 1401.5520 
 
 328 
 
 1596.2120 
 
 368 
 
 1790.8720 
 
 408 
 
 1985.5320 
 
 289 
 
 1406.4185 
 
 329 
 
 1601.0785 
 
 369 
 
 1795.7385 
 
 409 
 
 1990.3985 
 
 290 
 
 1411.2850 
 
 330 
 
 1605.9450 
 
 370 
 
 1800.6050 
 
 410 
 
 1995.2650 
 
 291 
 
 1416.1515 
 
 331 
 
 1610.8115 
 
 371 
 
 1805.4715 
 
 411 
 
 2000.1315 
 
 292 
 
 1421.0180 
 
 332 
 
 1615.6780 
 
 372 
 
 1810.3380 
 
 412 
 
 2004.9980 
 
 293 
 
 1425.8845 
 
 333 
 
 1620.5445 
 
 373 
 
 1815.2045 
 
 413 
 
 2009.8645 
 
 294 
 
 1430.7510 
 
 334 
 
 1625.4110 
 
 374 
 
 1820.0710 
 
 414 
 
 2014.7310 
 
 295 
 
 1435.6175 
 
 335 
 
 1630.2775 
 
 375 
 
 1824.9375 
 
 415 
 
 2019.5975 
 
 296 
 
 1440.4840 
 
 336 
 
 1635.1440 
 
 376 
 
 1829.8040 
 
 416 
 
 2024.4640 
 
 297 
 
 1445.3505 
 
 337 
 
 1640.0105 
 
 377 
 
 1834.6705 
 
 417 
 
 2029.3305 
 
 298 
 
 1450.2170 
 
 338 
 
 1644.8770 
 
 378 
 
 1839.5370 
 
 418 
 
 2034.1970 
 
 299 
 
 1455.0835 
 
 339 
 
 1649.7435 
 
 379 
 
 1844.4035 
 
 419 
 
 2039.0035 
 
 300 
 
 1459.9500 
 
 340 
 
 1654.6100 
 
 380 
 
 1849.2700 
 
 420 
 
 2043.9300 
 
 301 
 
 1464.8165 
 
 341 
 
 1659.4765 
 
 381 
 
 1854.1365 
 
 421 
 
 2048.7965 
 
 302 
 
 1469.6830 
 
 342 
 
 1664.3430 
 
 382 
 
 1859.0030 
 
 422 
 
 2053.6630 
 
 303 
 
 1474.5495 
 
 343 
 
 1669.2095 
 
 383 
 
 1863.8695 
 
 423 
 
 2058.5295 
 
 304 
 
 1479.4160 
 
 344 
 
 1674.0760 
 
 384 
 
 1868.7360 
 
 424 
 
 2063.3960 
 
 305 
 
 1484.2825 
 
 345 
 
 1678.9425 
 
 385 
 
 1873.6025 
 
 425 
 
 2068.2625 
 
 306 
 
 1489.1490 
 
 346 
 
 1683.8090 
 
 386 
 
 1878.4690 
 
 426 
 
 2073.1290 
 
 . 307 
 
 1494.0155 
 
 347 
 
 1688.6755 
 
 387 
 
 1883.3355 
 
 427 
 
 2077.9955 
 
 308 
 
 1498.8820 
 
 348 
 
 1693.5420 
 
 388 
 
 1888.2020 
 
 428 
 
 2082.8620 
 
 309 
 
 1503.7485 
 
 340 
 
 1698.4085 
 
 1 
 
 389 
 
 1893.0685 
 
 429 
 
 i 2087.7285 
 
 1 
 
POUND STERLING OF GREAT B KIT Ai:S.— Continued. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ j $ cts. 
 
 430 
 
 2092.5950 
 
 470 
 
 2287.2550 
 
 510 
 
 2481.9150 
 
 550 
 
 2676.5750 
 
 431 
 
 2097.4615 
 
 471 
 
 2292.1215 
 
 511 
 
 2486.7815 
 
 551 
 
 2681.4415 
 
 432 
 
 2102.3280 
 
 472 
 
 2296.9880 
 
 512 
 
 2491.6480 
 
 552 
 
 2686.3080 
 
 433 
 
 2107.1945 
 
 473 
 
 2301.8545 
 
 513 
 
 2496.5145 
 
 553 
 
 2691.1745 
 
 434 
 
 2112.0610 
 
 474 
 
 2306.7210 
 
 514 
 
 2501.3810 
 
 554 
 
 2696.0410 
 
 435 
 
 2116.9275 
 
 475 
 
 2311.5875 
 
 515 
 
 2506.2475 
 
 555 
 
 2700.9075 
 
 43G 
 
 2121.7940 
 
 476 
 
 2316.4540 
 
 516 
 
 2511.1140 
 
 556 
 
 2705.7740 
 
 437 
 
 2126.6605 
 
 477 
 
 2321.3205 
 
 517 
 
 2515.9805 
 
 557 
 
 2710.6405 
 
 438 
 
 2131.5270 
 
 478 
 
 2326.1870 
 
 518 
 
 2520.8470 
 
 558 
 
 2715.5070 
 
 439 
 
 2136.3935 
 
 479 
 
 2331.0535 
 
 519 
 
 2525.7135 
 
 559 
 
 2720.3735 
 
 440 
 
 2141.2600 
 
 480 
 
 2335.9200 
 
 520 
 
 2530.5800 
 
 560 
 
 2725.2400 
 
 441 
 
 2146.1265 
 
 481 
 
 2340.7865 
 
 521 
 
 2535.4465 
 
 561 
 
 2730.1065 
 
 442 
 
 2150.9930 
 
 482 
 
 2345.6530 
 
 522 
 
 2540.3130 
 
 562 
 
 2734.9730 
 
 443 
 
 2155.8595 
 
 483 
 
 2350.5195 
 
 523 
 
 2545.1795 
 
 563 
 
 2739.8395 
 
 444 
 
 2160.7260 
 
 484 
 
 2355.3860 
 
 524 
 
 2550.0460 
 
 564 
 
 2744.7060 
 
 445 
 
 2165.5925 
 
 485 
 
 2360.2525 
 
 525 
 
 2554.9125 
 
 565 
 
 2749.5725 
 
 446 
 
 2170.4590 
 
 486 
 
 2365.1190 
 
 526 
 
 2559.7790 
 
 oG6 
 
 2754.4390 
 
 447 
 
 2175.3255 
 
 487 
 
 2369.9855 
 
 527 
 
 2564.6455 
 
 567 
 
 2759.3055 
 
 448 
 
 2180.1920 
 
 488 
 
 2374.8520 
 
 528 
 
 2569.5120 
 
 568 
 
 2764.1720 
 
 449 
 
 2185.0585 
 
 489 
 
 2379.7185 
 
 529 
 
 2574.3785 
 
 569 
 
 2769.0385 
 
 450 
 
 2189.9250 
 
 490 
 
 2384.5850 
 
 530 
 
 2579.2450 
 
 570 
 
 2773.9050 
 
 451 
 
 2194.7915 
 
 491 
 
 2389.4515 
 
 531 
 
 2584.1115 
 
 571 
 
 2778.7715 
 
 452 
 
 2199.6580 
 
 492 
 
 2394.3180 
 
 532 
 
 2588.9780 
 
 572 
 
 2783.6380 
 
 453 
 
 2204.5245 
 
 493 
 
 2399.1845 
 
 533 
 
 2593.8445 
 
 573 
 
 2788.5045 
 
 454 
 
 2209.3910 
 
 494 
 
 2404.0510 
 
 534 
 
 2598.7110 
 
 574 
 
 2793.3710 
 
 455 
 
 2214.2575 
 
 495 
 
 2408.9175 
 
 535 
 
 2603.5775 
 
 575 
 
 2798.2375 
 
 456 
 
 2219.1240 
 
 496 
 
 2413.7840 
 
 536 
 
 2608.4440 
 
 576 
 
 2803.1040 
 
 457 
 
 2223.9905 
 
 497 
 
 2418.6505 
 
 537 
 
 2613.3105 
 
 577 
 
 2807.9705 
 
 458 
 
 2228.8570 
 
 498 
 
 2423.5J70 
 
 538 
 
 2618.1770 
 
 578 
 
 2812.8370 
 
 459 
 
 2233.7235 
 
 499 
 
 2428.3835 
 
 539 
 
 2623.0435 
 
 579 
 
 2817.7035 
 
 460 
 
 2238.5900 
 
 500 
 
 2433.2500 
 
 540 
 
 2627.9100 
 
 580 
 
 2822.5700 
 
 461 
 
 2243.4565 
 
 501 
 
 2438.1165 
 
 541 
 
 2632.7765 
 
 581 
 
 2827.4365 
 
 462 
 
 2248.3230 
 
 502 
 
 2442.9830 
 
 542 
 
 2637.6430 
 
 582 
 
 28.32.3030 
 
 463 
 
 2253.1895 
 
 503 
 
 2447.8495 
 
 543 
 
 2642.5095 
 
 583 
 
 2837.1695 
 
 464 
 
 2258.0560 
 
 504 
 
 2452.7160 
 
 544 
 
 2647.3760 
 
 584 
 
 2842.0360 
 
 465 
 
 2262.9225 
 
 505 
 
 2457.5825 
 
 545 
 
 2652.2425 
 
 585 
 
 2846.9025 
 
 466 
 
 2267.7890 
 
 506 
 
 2462.4490 
 
 546 
 
 2657.1090 
 
 5S6 
 
 2851.7690 
 
 467 
 
 2272.6555 
 
 507 
 
 2467.3155 
 
 547 
 
 2661.9755 
 
 587 
 
 2856.6355 
 
 468 
 
 2277.5220 
 
 508 
 
 2472.1820 
 
 548 
 
 2666.8420 
 
 588 
 
 2861.5020 
 
 469 
 
 1 
 
 2282.3885 
 
 509 
 
 2477.0485 
 
 549 
 
 2671.7085 
 
 589 
 
 2866.3685 
 
POUND STERLING OF GREAT BBITA.1N.— Continued. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts . 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 590 
 
 2871.2350 
 
 630 
 
 3065.8950 
 
 670 
 
 3260.5550 
 
 710 
 
 3455.2150 
 
 591 
 
 2876.1015 
 
 631 
 
 3070.7615 
 
 671 
 
 3265.4215 
 
 711 
 
 3460.0815 
 
 592 
 
 2880.9680 
 
 632 
 
 3075.6280 
 
 672 
 
 3270.2880 
 
 712 
 
 3464.9480 
 
 593 
 
 2885.8345 
 
 633 
 
 3080.4945 
 
 673 [3275.1545 
 
 713 
 
 3469.8145 
 
 594 
 
 2890.7010 
 
 634 
 
 3085.3610 
 
 674 1 3280.0210 
 
 714 
 
 3474.6810 
 
 595 
 
 2895.5675 
 
 635 
 
 3090.2275 
 
 675 
 
 3284.8875 
 
 715 
 
 3479.5475 
 
 596 
 
 2900.4340 
 
 636 
 
 3095.0940 
 
 676 
 
 3289.7540 
 
 716 
 
 3484.4140 
 
 597 
 
 2905.3005 
 
 637 
 
 3099.9605 
 
 677 
 
 3294.6205 
 
 717 
 
 3489.2805 
 
 598 
 
 2910.1670 
 
 638 
 
 3104.8270 
 
 678 
 
 3299.4870 
 
 718 
 
 3494.1470 
 
 599 
 
 2915.0335 
 
 639 
 
 3109.6935 
 
 679 
 
 3304.3535 
 
 719 
 
 3499.0135 
 
 GOO 
 
 2919.9000 
 
 640 
 
 3114.5600 
 
 680 
 
 3309.2200 
 
 720 
 
 3503.8800 
 
 601 
 
 2924.7665 
 
 641 
 
 3119.4265 
 
 681 
 
 3314.0865 
 
 721 
 
 3508.7465 
 
 602 
 
 2929.6330 
 
 642 
 
 3124.2930 
 
 682 
 
 3318.9530 
 
 722 
 
 3513.6130 
 
 603 
 
 2934.4995 
 
 643 
 
 3129.1595 
 
 683 
 
 3323.8195 
 
 723 
 
 3518.4795 
 
 604 
 
 2930.3660 
 
 644 
 
 3134.0260 
 
 684 
 
 3328.6860 
 
 724 
 
 3523.3460 
 
 605 
 
 2944.2325 
 
 645 
 
 3138.8925 
 
 685 
 
 3333.5525 
 
 725 
 
 3528.2125 
 
 606 
 
 2949.0990 
 
 646 
 
 3113.7590 
 
 686 
 
 3338.4190 
 
 726 
 
 3533.0790 
 
 607 
 
 2953.9655 
 
 647 
 
 3148.6255 
 
 687 
 
 3343.2855 
 
 727 
 
 3537.9455 
 
 608 
 
 2958.8320 
 
 648 
 
 3153.4920 
 
 688 
 
 334S.1520 
 
 728 
 
 3542.8120 
 
 609 
 
 2963.6985 
 
 649 
 
 3158.3585 
 
 689 
 
 3353.0185 
 
 729 
 
 3547.6785 
 
 610 
 
 2968.5650 
 
 650 
 
 3163.2250 
 
 690 
 
 3357.8850 
 
 730 
 
 3552.5450 
 
 611 
 
 2973.4315 
 
 651 
 
 3168.0915 
 
 691 
 
 3362.7515 
 
 731 
 
 3557.4115 
 
 612 
 
 2978.2980 
 
 652 
 
 3172.9580 
 
 692 
 
 3367.6180 
 
 732 
 
 3562.2780 
 
 613 
 
 2983.1645 
 
 653 
 
 3177.8245 
 
 693 
 
 3372.4845 
 
 733 
 
 3567.1445 
 
 614 
 
 2988.0310 
 
 654 
 
 3182.6910 
 
 694 
 
 3377.3510 
 
 734 
 
 3572.0110 
 
 615 
 
 2992.8975 
 
 655 
 
 3187.5575 
 
 695 
 
 3382.2175 
 
 735 
 
 3576.8775 
 
 616 
 
 2997.7640 
 
 656 
 
 3192.4240 
 
 696 
 
 3387.0840 
 
 736 
 
 3581.7440 
 
 617 
 
 3002.6305 
 
 657 
 
 3197.2905 
 
 697 
 
 3391.9505 
 
 737 
 
 3586.6105 
 
 618 
 
 3007.4970 
 
 658 
 
 3202.1570 
 
 698 
 
 3396.8170 
 
 738 
 
 3591.4770 
 
 619 
 
 3012.3635 
 
 659 
 
 3207.0235 
 
 699 
 
 3401.6835 
 
 739 
 
 3596.3435 
 
 620 
 
 3017.2300 
 
 660 
 
 3211.8900 
 
 700 
 
 3406.5500 
 
 740 
 
 3601.2100 
 
 621 
 
 3022.0965 
 
 661 
 
 3216.7565 
 
 701 
 
 3411.4165 
 
 741 
 
 3606.0765 
 
 622 
 
 3026.9630 
 
 662 
 
 3221.6230 
 
 702 
 
 3416.2830 
 
 742 
 
 3610.9430 
 
 623 
 
 3031.8295 
 
 663 
 
 3226.4895 
 
 703 
 
 3421.1495 
 
 743 
 
 3615.8095 
 
 624 
 
 3036.6960 
 
 664 
 
 3231.3560 
 
 704 
 
 3426.0160 
 
 744 
 
 3620.6760 
 
 625 
 
 3041.5625 
 
 665 
 
 3236.2225 
 
 705 
 
 3430.8825 
 
 745 
 
 3625.5425 
 
 626 
 
 3046.4290 
 
 666 
 
 3241.0890 
 
 706 
 
 3435.7490 
 
 746 
 
 3630.4090 
 
 627 
 
 3051.2955 
 
 667 
 
 3245.9555 
 
 707 
 
 3440.6155 
 
 747 
 
 3635.2755 
 
 628 
 
 3056.1620 
 
 668 
 
 3250.8220 
 
 708 
 
 3445.4820 
 
 748 i 
 
 3640.1420 
 
 629 
 
 3061.0285 
 
 669 
 
 3255.6885 
 
 709 
 
 1 
 
 3450.3485 
 
 749 
 
 1 
 
 3645.0085 
 
POUND STERLING OF GEEAT BRITAIN.— Con^mwed^. 
 
 £ 
 
 $ cts. 
 
 £ $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 750 
 
 3649.8750 
 
 790 
 
 3844.5350 
 
 830 4039 1950 
 
 870 
 
 4233.8550 
 
 751 
 
 3654.7415 
 
 791 
 
 3849.4015 
 
 831 4044.0615 
 
 871 
 
 4238.7215 
 
 752 
 
 3659.6080 
 
 792 
 
 3854.2680 
 
 832 
 
 4048.9280 
 
 872 
 
 4243.5880 
 
 753 
 
 3664.4745 
 
 793 
 
 3859.1345 
 
 833 
 
 4053.7945 
 
 873 
 
 4248.4545 
 
 754 
 
 3669.3410 
 
 794 
 
 3864.0010 
 
 834 
 
 4058.6610 
 
 874 
 
 4253.3210 
 
 755 
 
 3674.2075 
 
 795 
 
 3868.8675 
 
 835 
 
 4063.5275 
 
 875 
 
 4258.1875 
 
 756 
 
 3679.0740 
 
 796 
 
 3873.7340 
 
 836 
 
 4068.3940 
 
 876 
 
 4263.0540 
 
 757 
 
 3683.9405 
 
 797 
 
 3878.6005 
 
 837 
 
 4073.2605 
 
 877 
 
 4267.9205 
 
 758 
 
 3688.8070 
 
 798 
 
 3883.4670 
 
 838 
 
 4078.1270 
 
 878 
 
 4272.7870 
 
 759 
 
 3693.6735 
 
 799 
 
 3888.3335 
 
 839 
 
 4082.9935 
 
 879 
 
 4277.6535 
 
 760 
 
 3698.5400 
 
 800 
 
 3893.2000 
 
 840 
 
 4087.8600 
 
 880 
 
 4282.5200 
 
 761 
 
 3703.4065 
 
 801 
 
 3898.0665 
 
 841 
 
 4092.7265 
 
 881 
 
 4287.3865 
 
 762 
 
 3708.2730 
 
 802 
 
 3902.9330 
 
 842 
 
 4097.5930 
 
 882 
 
 4292.2530 
 
 763 
 
 3713.1395 
 
 803 
 
 3907.7995 
 
 843 
 
 4102.4595 
 
 883 
 
 4297.1195 
 
 764 
 
 3718.0060 
 
 804 
 
 3912.0660 
 
 844 
 
 4107.3260 
 
 884 
 
 4301.9860 
 
 765 
 
 3722.8725 
 
 805 
 
 3917.5325 
 
 845 
 
 4112.1925 
 
 885 
 
 4306.8525 
 
 766 
 
 3727.7390 
 
 806 
 
 3922.3990 
 
 846 
 
 4117.0590 
 
 880 
 
 4311.7190 
 
 767 
 
 3732.6055 
 
 807 
 
 3927.2655 
 
 847 
 
 4121.9255 
 
 887 
 
 4316.5855 
 
 768 
 
 3737.4720 
 
 808 
 
 3932.1320 
 
 848 
 
 4126.7920 
 
 888 
 
 4321.4520 
 
 769 
 
 3742.3385 
 
 809 
 
 3936.9985 
 
 849 
 
 4131.6585 
 
 889 
 
 4326.3185 
 
 770 
 
 3747.2050 
 
 810 
 
 3941.8650 
 
 850 
 
 4136.5250 
 
 890 
 
 4331.1850 
 
 771 
 
 3752.0715 
 
 811 
 
 3946.7315 
 
 851 
 
 4141.3915 
 
 891 
 
 4336.0515 
 
 772 
 
 3756.9380 
 
 812 
 
 3951.5980 
 
 852 
 
 4146.2580 
 
 892 
 
 4340.9180 
 
 773 
 
 3761.8045 
 
 813 
 
 3956.4645 
 
 853 
 
 4151.1245 
 
 893 
 
 4345.7845 
 
 774 
 
 3766.6710 
 
 814 
 
 3961.3310 
 
 854 
 
 4155.9910 
 
 894 
 
 4350.6510 
 
 775 
 
 3771.5375 
 
 815 
 
 3966.1975 
 
 855 
 
 4160.8575 
 
 895 
 
 4355.5175 
 
 776 
 
 3776.4040 
 
 816 
 
 3971.0640 
 
 856 
 
 4165.7240 
 
 896 
 
 4360.3840 
 
 777 
 
 3781.2705 
 
 817 
 
 3975.9305 
 
 857 
 
 4170.5905 
 
 897 
 
 4365.2505 
 
 778 
 
 3786.1370 
 
 818 
 
 3980.7970 
 
 858 
 
 4175.4570 
 
 898 
 
 4370.1170 
 
 779 
 
 3791.0035 
 
 819 
 
 3985.66.35 
 
 859 
 
 4180.3235 
 
 899 
 
 4374.9835 
 
 780 
 
 3795.8700 
 
 820 
 
 3990.5300 
 
 860 
 
 4185.1900 
 
 900 
 
 4379.8500 
 
 781 
 
 3800.7365 
 
 821 
 
 3995.3965 
 
 861 
 
 4190.0565 
 
 901 
 
 4384.7165 
 
 782 
 
 3805.6030 
 
 822 
 
 4000.2630 
 
 862 
 
 4194.9230 
 
 902 
 
 4389.5830 
 
 783 
 
 3810.4695 
 
 823 
 
 4005.1295 
 
 863 
 
 4199.7895 
 
 903 
 
 4394.4495 
 
 7.84 
 
 3815.3360 
 
 824 
 
 4009.9960 
 
 864 
 
 4204.6560 
 
 904 
 
 4399.3160 
 
 785 
 
 3820.2025 
 
 825 
 
 4014.8625 
 
 865 
 
 4209.5225 
 
 905 
 
 4404.1825 
 
 786 
 
 3825.0690 
 
 826 
 
 4019.7290 
 
 866 
 
 4214.3890 
 
 906 
 
 4409.0490 
 
 787 
 
 3829.9355 
 
 827 
 
 4024.5955 
 
 867 
 
 4219.2555 
 
 907 
 
 4413.9155 
 
 788 
 
 3834.8020 
 
 828 
 
 4029.4620 
 
 868 
 
 4224.1220 
 
 908 
 
 4418.7820 
 
 789 
 
 3839.6685 
 
 829 
 
 4034.3285 
 
 869 
 
 4228.9885 
 
 909 
 
 4423.6485 
 
POUND S1:EELING of great BRITAIN. — Continued. 
 
 £ ' 8 cts. 1 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 £ 
 
 $ cts. 
 
 910 
 
 4428.5150 
 
 933 
 
 4540.4445 
 
 956 
 
 4652.3740 
 
 979 
 
 4761.3035 
 
 911 
 
 4433.3815 
 
 934 
 
 4545.3110 
 
 957 
 
 4657.2405 
 
 980 
 
 4769.1700 
 
 912 
 
 4438.2480 
 
 935 
 
 4550.1775 
 
 958 
 
 4662.1070 
 
 981 
 
 4774.0365 
 
 913 
 
 4443.1145 
 
 936 
 
 4555.0440 
 
 959 
 
 4666.9735 
 
 982 
 
 4778.9030 
 
 914 
 
 4447.9810 
 
 937 
 
 4559.9105 
 
 960 
 
 4671.8400 
 
 983 
 
 4783.7695 
 
 915 
 
 4452.8475 
 
 938 
 
 4564.7770 
 
 961 
 
 4676.7065 
 
 984 
 
 4788.6360 
 
 916 
 
 4457.7140 
 
 939 
 
 4569.6435 
 
 962 
 
 4681.5730 
 
 985 
 
 4793.5025 
 
 917 
 
 4462.5805 
 
 940 
 
 4574.5100 
 
 963 
 
 4686.4395 
 
 986 
 
 4798.3690 
 
 918 
 
 4467.4470 
 
 941 
 
 4579.3765 
 
 964 
 
 4691.3060 
 
 987 
 
 4803.2355 
 
 919 
 
 4472.3135 
 
 942 
 
 4584.2430 
 
 965 
 
 4696.1725 
 
 988 
 
 4808.1020 
 
 920 
 
 4477.1800 
 
 943 
 
 4589.1095 
 
 966 
 
 4701.0390 
 
 989 
 
 4812.9685 
 
 921 
 
 4482.0465 
 
 944 
 
 4593.9760 
 
 967 
 
 4705.9055 
 
 900 
 
 4817.8350 
 
 922 
 
 4486.9130 
 
 945 
 
 4598.8425 
 
 968 
 
 4710.7720 
 
 991 
 
 4822.7015 
 
 923 
 
 4401.7795 
 
 946 
 
 4603.7090 
 
 960 
 
 4715.6385 
 
 992 
 
 4827.5680 
 
 924 
 
 4406.6460 
 
 947 
 
 4608.5755 
 
 970 
 
 4720.5050 
 
 993 
 
 4832.4345 
 
 925 
 
 4501.5125 
 
 948 
 
 4613.4420 
 
 971 
 
 4725.3715 
 
 994 
 
 4837.3010 
 
 926 
 
 4506.3790 
 
 949 
 
 4618.3085 
 
 972 
 
 4730.2380 
 
 995 
 
 4842.1675 
 
 927 
 
 4511.2455 
 
 950 
 
 4623.1750 
 
 973 
 
 4735.1045 
 
 996 
 
 4847.0340 
 
 928 
 
 4516.1120 
 
 951 
 
 4628.0415 
 
 974 
 
 4739.9710 
 
 997 
 
 4851.9005 
 
 929 
 
 4520.9785 
 
 952 
 
 4632.9080 
 
 975 
 
 4744.8375 
 
 998 
 
 4856.7670 
 
 930 
 
 4525.8450 
 
 953 
 
 4637.7745 
 
 976 
 
 4749.7040 
 
 999 
 
 4861.6335 
 
 931 
 
 4530.7115 
 
 954 
 
 4642.6410 
 
 977 
 
 4754.5705 
 
 1000 
 
 4866.5000 
 
 932 
 
 4535.5780 
 
 955 
 
 4647.5075 
 
 978 
 
 4759.4370 
 
 
 
Franc of France, Switzerlanil and Belgtcm: Lire of Italy; DracMa of 
 lircece, and Peseta of Spain 
 
 EEDUOBD TO CUSTOM HOUSE STANDARD 
 
 1 Feano of 100 Centimes=19i'5 Cents U. S. Cuerenoy. 
 
 Francs J 
 
 $ cts. 
 
 Francs. 
 
 $ cts. 
 
 Francs. 
 
 $ cts. 
 
 1 . 
 
 .193 
 
 38 
 
 7.334 
 
 75 
 
 14.475 
 
 2 
 
 .386 
 
 39 
 
 7.527 
 
 76 
 
 14.668 
 
 3 
 
 .579 
 
 40 
 
 7.720 
 
 77 
 
 14.861 
 
 4 
 
 .772 
 
 41 
 
 7.913 
 
 78 
 
 15.054 
 
 5 
 
 .965 
 
 42 ' 
 
 8.106 
 
 79 
 
 15.247 
 
 6 
 
 1.158 
 
 43 1 
 
 8.299 
 
 80 
 
 15.440 
 
 7 
 
 1.351 
 
 44 1 
 
 8.492 
 
 81 
 
 15.633 
 
 8 
 
 1.544 
 
 45 ' 
 
 8.685 
 
 82 
 
 15.826 
 
 9 
 
 1.737 
 
 46 
 
 8.878 
 
 83 
 
 16.019 
 
 10 
 
 1.930 
 
 47 
 
 9.071 
 
 84 
 
 16.212 
 
 11 
 
 2.123 
 
 48 
 
 9.264 
 
 85 
 
 16.405 
 
 12 
 
 2.316 
 
 49 
 
 9.457 
 
 86 
 
 16.598 
 
 13 
 
 2.509 
 
 50 
 
 9.650 
 
 87 
 
 16.791 
 
 14 
 
 2.702 
 
 51 
 
 9.843 
 
 88 
 
 16.984 
 
 15 
 
 2.895 
 
 52 
 
 10.036 
 
 89 
 
 17.177 
 
 16 
 
 3.088 
 
 53 
 
 10.229 
 
 90 
 
 17.370 
 
 17 
 
 3.281 
 
 54 
 
 10.422 
 
 91 
 
 17.563 
 
 18 
 
 3.474 
 
 55 
 
 10.615 
 
 92 
 
 17.756 
 
 19 
 
 3.667 
 
 56 
 
 10.808 
 
 93 
 
 17.949 
 
 20 
 
 3.860 
 
 57 
 
 11.001 
 
 94 
 
 18.142 
 
 21 
 
 4.053 
 
 58 
 
 11.194 
 
 95 
 
 18.335 
 
 22 
 
 4.246 
 
 59 
 
 11.387 
 
 96 
 
 18.528 
 
 23 
 
 4.439 
 
 60 
 
 11.580 
 
 97 
 
 18.721 
 
 24 
 
 4.632 
 
 61 
 
 11.773 
 
 98 
 
 18.914 
 
 25 
 
 4.825 
 
 62 
 
 11.966 
 
 99 
 
 19.107 
 
 26 
 
 5.018 
 
 63 
 
 12.159 
 
 100 
 
 19.300 
 
 27 
 
 5.211 
 
 64 
 
 12.352 
 
 200 
 
 38.600 
 
 28 
 
 5.404 
 
 65 
 
 12.545 
 
 300 
 
 57.900 
 
 29 
 
 5.597 
 
 6Q 
 
 12.738 
 
 400 
 
 77.200 
 
 ' 30 
 
 5.790 
 
 67 
 
 12.931 
 
 500 
 
 96.500 
 
 31 
 
 5.983 
 
 68 
 
 13.124 
 
 600 
 
 115.800 
 
 32 
 
 6.176 
 
 69 
 
 13.317 
 
 700 
 
 135.100 
 
 33 
 
 6.369 
 
 70 
 
 13.510 
 
 800 
 
 154.400 
 
 34 
 
 6.562 
 
 71 
 
 13.703 
 
 900 
 
 173.700 
 
 35 
 
 6.755 
 
 72 
 
 13.896 
 
 1000 
 
 193.000 
 
 36 
 
 6.948 
 
 73 
 
 14.089 
 
 
 
 37 
 
 7.141 
 
 74 
 
 14.282 
 
 
 
MAEK OF THE GERMAN EMPIKE, 
 
 REDUCED TO 
 
 CUSTOM HOUSE STANDARD 
 1 Mark of 100 Pfennings=23^8_ Cents U. S. Currency. 
 
 Marks. 
 
 $ cts. 
 
 Marks. 
 
 $ cts. 
 
 Marks. 
 
 $ cts. 
 
 1 
 
 .238 
 
 38 
 
 9.044 
 
 75 
 
 17.850 
 
 2 
 
 .476 
 
 39 
 
 9.282 
 
 76 
 
 18.088 
 
 3 
 
 .714 
 
 40 
 
 9.520 
 
 77 
 
 18.326 
 
 4 
 
 .952 
 
 41 
 
 9.758 
 
 78 
 
 18.564 
 
 5 
 
 1.190 
 
 42 
 
 9.996 
 
 79 
 
 18.802 
 
 6 
 
 1.428 
 
 43 
 
 10.234 
 
 80 
 
 19.040 
 
 7 
 
 1.666 
 
 44 
 
 10.472 
 
 81 
 
 19.278 
 
 8 
 
 1.904 
 
 45 
 
 10.710 
 
 82 
 
 19.516 
 
 9 
 
 2.142 
 
 46 
 
 10.948 
 
 83 
 
 19.754 
 
 10 
 
 2.380 
 
 47 
 
 11.186 
 
 84 
 
 19.992 
 
 11 
 
 2.618 
 
 48 
 
 11.424 
 
 85 
 
 20.230 
 
 12 
 
 2.856 
 
 49 
 
 11.662 
 
 80 
 
 20.468 
 
 13 
 
 3.094 
 
 50 
 
 11.900 
 
 87 
 
 20.706 
 
 14 
 
 3.332 
 
 51 
 
 12.138 
 
 88 
 
 20.944 
 
 15 
 
 3.570 
 
 52 
 
 12.376 
 
 89 
 
 21.182 
 
 16 
 
 3.808 
 
 53 
 
 12.614 
 
 90 
 
 21.420 
 
 17 
 
 4.046 
 
 54 
 
 12.852 
 
 91 
 
 21.658 
 
 18 
 
 4.284 
 
 55 
 
 13.090 
 
 92 
 
 21.896 
 
 10 
 
 4.522 
 
 56 
 
 13.328 
 
 93 
 
 22.134 
 
 20 
 
 4.760 
 
 57 
 
 13.566 
 
 94 
 
 22.372 
 
 21 
 
 4.998 
 
 58 
 
 13.804 
 
 95 
 
 22.610 
 
 22 
 
 5.236 
 
 59 
 
 14.042 
 
 96 
 
 22.848 
 
 23 
 
 5.474 
 
 60 
 
 14.280 
 
 97 
 
 23.086 
 
 24 
 
 5.712 
 
 61 
 
 14.518 
 
 98 
 
 23.324 
 
 25 
 
 5.95(^ 
 
 62 
 
 14.756 
 
 99 
 
 23.562 
 
 26 
 
 6.188 
 
 63 
 
 14.994 
 
 100 
 
 23.800 
 
 27 
 
 6.426 
 
 64 
 
 15.232 
 
 200 
 
 47.600 
 
 28 
 
 6.664 
 
 65 
 
 15.470 
 
 300 
 
 71.400 
 
 29 
 
 6.902 
 
 GQ 
 
 15.708 
 
 400 
 
 95.200 
 
 30 
 
 7.140 
 
 67 
 
 15.946 
 
 500 
 
 119.000 
 
 31 
 
 7.378 
 
 68 
 
 16.184 
 
 600 
 
 142.800 
 
 32 
 
 7.616 
 
 69 
 
 16.422 
 
 700 
 
 166.600 
 
 33 
 
 7.854 
 
 70 
 
 16.660 
 
 800 
 
 190.400 
 
 34 
 
 8.092 
 
 71 
 
 16.898 
 
 900 
 
 214.200 
 
 35 
 
 8.330 
 
 72 
 
 17.136 
 
 1000 
 
 238.000 
 
 36 
 
 8.568 
 
 73 
 
 17.374 
 
 
 
 37 
 
 8.806 
 
 74 
 
 17.612 
 
 
 
CROWNS OF DENMARK, NORWAY AND SWEDEN 
 
 EEDUCED TO CUSTOM HOUSE STATED ARD 
 At 26y8_ Cents U. S. Currency. 
 
 Crowns 
 
 $ cts. 
 
 CrowDS. 
 
 $ cts. 
 
 Crowns. 
 
 $ cts. 
 
 1 
 
 .268 
 
 'SS 
 
 10.184 
 
 75 
 
 20.100 
 
 2 
 
 .536 
 
 39 
 
 10.452 
 
 76 
 
 20.368 
 
 3 
 
 .804 
 
 40 
 
 10.720 
 
 77 
 
 20.636 
 
 4 
 
 1.072 
 
 41 
 
 10.988 
 
 78 
 
 20.904 
 
 5 
 
 1.340 
 
 42 
 
 11.256 
 
 79 
 
 21.172 
 
 G 
 
 1.608 
 
 43 
 
 11.524 
 
 80 
 
 21.440 
 
 7 
 
 1.876 
 
 44 
 
 11.792 
 
 81 
 
 21.708 
 
 8 
 
 2.144 
 
 45 
 
 12.060 
 
 82 
 
 21.976 
 
 9 
 
 2.412 
 
 46 
 
 12.328 
 
 83 
 
 22.244 
 
 10 
 
 2.680 
 
 47 
 
 12.596 
 
 84 
 
 22.512 
 
 11 
 
 2.948 
 
 48 
 
 12.864 
 
 85 
 
 22.780 
 
 12 
 
 3.216 
 
 49 
 
 13.132 
 
 86 
 
 23.048 
 
 13 
 
 3.484 
 
 50 
 
 13.400 
 
 87 
 
 23.316 
 
 14 
 
 3.752 
 
 51 
 
 13.668 
 
 88 
 
 23.584 
 
 15 
 
 4.020 
 
 52 
 
 13.936 
 
 89 
 
 23.852 
 
 16 
 
 4.288 
 
 53 
 
 14.204 
 
 90 
 
 24.120 
 
 17 
 
 4.556 
 
 54 
 
 14.472 
 
 91 
 
 24.388 
 
 18 
 
 4.824 
 
 55 
 
 14.740 
 
 92 
 
 24.656 
 
 19 
 
 5.092 
 
 56 
 
 15.000 
 
 93 
 
 24.924 
 
 20 
 
 5.360 
 
 57 
 
 15.276 
 
 94 
 
 25.192 
 
 21 
 
 5.628 
 
 58 
 
 15.544 
 
 95 
 
 25.460 
 
 22 
 
 5.896 
 
 59 
 
 15.812 
 
 96 
 
 25.728 
 
 23 
 
 6.164 
 
 60 
 
 16.080 
 
 97 
 
 25.996 
 
 24 
 
 6.432 
 
 61 
 
 16.348 
 
 98 
 
 26.261 
 
 25 
 
 6.700 
 
 62 
 
 16.616 
 
 99 
 
 26.532 
 
 26 
 
 6.968 
 
 63 
 
 16.884 
 
 lOrf 
 
 26.800 
 
 27 
 
 7.236 
 
 64 
 
 17.152 
 
 200 
 
 53.600 
 
 28 
 
 7.504 
 
 65 
 
 17.420 
 
 300 
 
 80.400 
 
 29 
 
 7.772 
 
 6G 
 
 17.688 
 
 400 
 
 107.200 
 
 30 
 
 8.040 
 
 67 
 
 17.9^6 
 
 500 
 
 134.000 
 
 31 
 
 8.308 
 
 68 
 
 18.224 
 
 600 
 
 160.800 
 
 32 
 
 8.576 
 
 69 
 
 18.492 
 
 700 
 
 187.600 
 
 33 
 
 8.844 
 
 70 
 
 18.760 
 
 800 
 
 214.400 
 
 34 
 
 9.112 
 
 71 
 
 19.028 
 
 900 
 
 241.200 
 
 35 
 
 9.380 
 
 72 
 
 19.296 
 
 1000 
 
 268.000 
 
 36 
 
 9.648 
 
 73 
 
 19.564 
 
 
 
 37 
 
 9.916 
 
 74 
 
 19.832 
 
 
 
FOREIGN WEIGHTS AND MEASURES. 
 
 Name. 
 
 Aam .for wine 
 
 '• ./or oil 
 
 Locality. | V. 8. Value. 
 
 Name. 
 
 Locality. 
 
 II. 8. Value. 
 
 Amsterdam.. 
 
 Aha.s... for pearls 
 
 Achtel.... 
 
 Adoulie 
 
 Ady 
 
 Ahm 
 
 Almud... 
 Almude. 
 
 Alu or Aleu. 
 Algueire., 
 
 ...liquid 
 dry 
 
 Rotterdam 
 
 Persia 
 
 Austria 
 
 Bombay 
 
 Malabar Coast 
 
 Hamburg 
 
 Hanover 
 
 Ltibeck 
 
 Turkey ...,. 
 
 Lisbon 
 
 Oporto 
 
 Spain 
 
 Denmark 
 
 Norway 
 
 Brazil 
 
 Lisbon 
 
 Am 
 
 Ame 
 
 Amola 
 
 Amomam 
 
 Anker 
 
 Archin Arisch.. 
 Archin Schah... 
 
 Archine 
 
 Ardeb 
 
 Oporto... 
 
 Portugal 
 
 Stockholm ... 
 Copenhagen. 
 
 Genoa ., 
 
 Ceylon 
 
 Denmark .... 
 Persia 
 
 Are 
 
 Arratel. 
 
 Arroba. 
 
 •' Jor wme 
 
 Russia 
 
 Cairo 
 
 Egypt 
 
 Gondar 
 
 Massowah 
 
 United States 
 
 Portugal 
 
 Brazil 
 
 Argentine 
 Confederation 
 
 Bolivia 
 
 Brazil 
 
 Buenos Ayres 
 Central 
 
 America 
 
 Cuba 
 
 Mexico 
 
 Portugal.... 
 Spain 
 
 Arsin 
 
 Artaba 
 
 Aune metre \ 
 
 .usual 
 
 Spanish, 
 
 W. Indies 
 Venezuela- 
 Hungary 
 
 Persia 
 
 Belgium...., 
 French, 
 
 W. Indies 
 
 Lyons 
 
 Switzerland. ... 
 
 Bahar ' Amboyna..., 
 
 " i Arabia 
 
 (Mocha) 
 Bantam 
 
 ..ordinary 
 Jor pepper 
 
 Bale 
 
 Bambou. 
 
 or candy 
 old 
 .coffee 
 
 Batavia., 
 Ceylon .. 
 
 Bet-el-faki ... 
 
 Bantam 
 
 Madagascar 
 
 galls, 
 
 gr'ns 
 bush. 
 
 yards 
 galls. 
 
 bush 
 yards 
 
 bush, 
 galls 
 bush 
 galls 
 bush 
 galls 
 
 bush 
 galls, 
 yards 
 
 bush 
 
 sq yd 
 
 41.0004 
 
 37.7299 
 
 40.5593 
 
 2.8800 
 
 0.2182 
 
 0.1953 
 
 0.2905 
 
 38.1473 
 
 41.4395 
 
 39.5739 
 
 1.3809 
 
 4.3697 
 
 6.6256 
 
 0.1333 
 
 0.6865 
 
 0.6494 
 
 1.1351 
 
 2.1848 
 
 0.3837 
 
 3.3128 
 
 0.3837 
 
 41.4654 
 
 39.5564 
 
 0.2175 
 
 5.7758 
 
 9.9528 
 
 1.0633 
 
 0.8738 
 
 0.7780 
 
 5.1648 
 
 2.6031 
 
 0.1147 
 
 0.3334 
 
 119.6000 
 
 1.0119 
 
 1.0119 
 
 25.3176 
 25.3537 
 32.3793 
 25.3584 
 
 26.0751 " 
 
 4.1000 galls, 
 
 25.3646 pds. 
 
 .32.5151 " 
 
 25.4024 " 
 
 4.2630 galls. 
 
 4.1000 '« 
 4.2630 •« 
 
 23.0110 inch. 
 1.8514 bush. 
 
 39.3709 inch. 
 
 1.3026 yards 
 
 1.3124 ' 
 
 47.2450 inch. 
 
 597.6070 pds. 
 
 450.0000 " 
 396.0000 «' 
 406.7775 " 
 610.1663 " 
 500.0000 " 
 520.6752 '« 
 285.5000 pds. 
 0.0922 bush, 
 0.0.568 " 
 
 Barrel of whale 
 
 oil 
 Baril 
 
 Barile , 
 
 ...for wine 
 ...for wine 
 ...Jor wine 
 ...for wine 
 .for oil 
 
 Barique 
 Batman. 
 
 ..Jor wme 
 
 Bazia.. 
 
 Benda 
 
 Berkoveiz 
 
 Boccale 
 
 " for wine 
 
 Bota., 
 
 Botta 
 
 Braccio., 
 
 for silk 
 looollens 
 
 Buncal 
 
 Bushel..i»ipe)-iaJ 
 " Winches- 
 ter 
 Butt of beer and 
 porter 
 " wine 
 Caban.... /or rice 
 
 f 
 
 ....for 
 
 " for cocoa 
 Cafflso, or Cafiz. 
 
 " for oil 
 
 Caflsco 
 
 Canz 
 
 Can 
 
 Canada 
 
 Caflado of bal- 
 sam copavia 
 
 Candaca , 
 
 Candll 
 
 Candy 
 
 for grain 
 
 or bahar \ 
 
 old ( 
 
 Canna . 
 
 Sandwich 
 
 Islands 
 Argentine 
 Confederation 
 
 Mexico 
 
 Ionian Island. 
 
 Malta 
 
 Modena 
 
 Naples 
 
 Roman States, 
 
 Sardinia 
 
 Tuscany ... . 
 French 
 
 W. Indies 
 
 Shiraz 
 
 Tauris 
 
 Zanzibar 
 
 Guinea 
 
 Russia 
 
 Modena 
 
 Roman States 
 
 " (Bologna) 
 
 Portugal.... 
 
 Malaga 
 
 Naples 
 
 Ancona 
 
 Modena 
 
 Parma 
 
 Roman States 
 Singapore . . . 
 England 
 
 United States., 
 England 
 
 Philippine 
 
 Isles 
 
 Algeria 
 
 Malta 
 
 Tripoli 
 
 Tunis 
 
 An-nam...... 
 
 Rio Janeiro 
 
 Mysore ..... 
 Sumatra.. . 
 Ahmednuggur 
 Blrmah (Ran- 
 goon) 
 Bombay .... 
 
 Ceylon 
 
 Goa 
 
 Madras 
 
 Malabar Coast 
 
 Malacca 
 
 Muscat 
 
 Mysore 
 
 Pondlcherry ., 
 
 Surat 
 
 Genoa 
 
 Malta 
 
 Naples 
 
 Norway 
 
 Roman States 
 
 31.5000 galls. 
 
 20.0768 " 
 
 20.0000 " 
 
 19.2097 " 
 
 11.0000 " 
 
 11.0057 •• 
 
 11.5732 " 
 
 15.4125 " 
 
 15.1851 " 
 
 17.0840 " 
 
 12.0445 •' 
 
 pds. 
 
 galls. 
 
 50.0000 
 
 12.5809 
 
 6.3408 
 
 34.2262 
 
 0.1414 
 
 360.6764 
 
 0.2751 
 
 0.4816 
 
 0.3460 " 
 
 113.6309 " 
 
 132.0000 " 
 
 128.8785 •' 
 
 0,7037 yards 
 
 0.6317 " 
 
 0.6431 " 
 
 0.7000 " 
 
 0.8537 " 
 
 0.1189 pds. 
 
 1.0315 bush. 
 
 2150.42 cu. in, 
 
 129.6648 galls. 
 129.6648 " 
 
 133.0000 pds. 
 83.5000 «• 
 
 9.0072 bush. 
 
 5.4997 galls. 
 
 1.1.520 bush. 
 14.0755 •• 
 
 1.3775 pds. 
 
 0.3641 galls. 
 
 30.0000 pds. 
 11.1333 bush. 
 423.4300 pds. 
 1577.1400 " 
 
 500.0000 " 
 
 559.9680 " 
 25.0000 bush. 
 
 500.0000 pds. 
 
 520.6752 " 
 
 495.0000 pds. 
 
 499.9714 " 
 
 695.5400 " 
 
 405.0000 " 
 
 525.0000 " 
 
 485.4857 " 
 
 588.0386 " 
 
 340.1600 " 
 2.4518 yards 
 2.2889 •* 
 2.3069 " 
 0.6911 galls. 
 2.1785 " 
 
FOREIGN WEIGHTS AND MEA^VREB.— Continued. 
 
 Name. 
 
 locality. 
 
 U. S. Value. 
 
 Name. 
 
 Locality. 
 
 l'. 8. Value. 
 
 
 Sicily 
 
 2.1177 feet. 
 0.7428 bush. 
 0.6914 galls. 
 
 4.2632 «« 
 
 4.2630 " 
 3.3185 '• 
 
 116.5700 pds. 
 
 524.2000 " 
 
 98.1900 " 
 
 191.9700 " 
 
 118.6600 " 
 
 111.2095 " 
 
 480.6900 «• 
 124 6820 " 
 
 0.0746 bush. 
 
 0.1929 galls. 
 
 4.3231 bush. 
 
 2240.0000 pds. 
 
 12.7680 cu. ft. 
 
 257.7570 galls. 
 
 56.3258 bush. 
 
 60.0000 galls. 
 
 1.2500 " 
 
 1.3565 pds. 
 
 1.1111 «' 
 1.3333 «• 
 1.3500 " 
 2.6670 «' 
 2.1184 " 
 1.3017 " 
 3.4321 yards 
 100.0000 pds. 
 0.1543 gr'ns 
 0.6102 cu.in. 
 0.0211 pint. 
 0.3380 fl. oz, 
 0.3937 Inch. 
 0.3937 inch. 
 123.4677 pds. 
 123.4560 " 
 110.2300 " 
 110.2300 " 
 93.3790 «' 
 
 36.0000 bush. 
 
 0.1283 pds. 
 
 0.1166 «' 
 11.3350 oz. 
 
 1.7705 pds. 
 14.7625 inch. 
 
 1.0316 bush. 
 
 0.5278 yards 
 13.3847 galls. 
 20.7618 " 
 
 2.2317 bush. 
 
 0.7444 yards 
 
 0.3889 " 
 0.5033 " 
 0.5139 •• 
 0.4165 " 
 0.7500 •• 
 0.5278 •« 
 0.5181 " 
 0.5812 •« 
 1.0870 " 
 0.5000 •• 
 0.5000 " 
 
 0.5800 •• 
 
 CuartillO Snaln. 
 
 0.1332 galls. 
 1728.0000 cu in 
 
 
 Sweden 
 
 Cubic foot. 
 
 United States.. 
 
 " or KdnnOi 
 
 
 " yard 
 
 " ion of 
 
 shipping 
 " (on of 
 
 round timber 
 
 " ton of 
 
 hewn timber 
 
 Cubit, covid or 
 
 haut 
 
 27.0000 cu. ft. 
 
 
 Central 
 
 America 
 
 
 " or arroba 
 
 for wine 
 
 for oil 
 
 Cantaro 
 
 42.0000 " 
 40,0000 " 
 
 
 
 Crete or Can- 
 dia 
 
 Cyprus 
 
 Esiypt.. 
 
 Malta 
 
 50.0000 •' 
 
 
 0.5000 yard. 
 O.!5000 " 
 
 
 
 (I 
 
 " for matting 
 
 Surat 
 
 France, etc 
 
 France, etc — 
 United States- 
 France, etc 
 
 United States.. 
 
 France, etc.... 
 United States.. 
 
 Abyssinia 
 
 0.5806 " 
 
 " Commer- 
 
 
 2.6418 galls. 
 1.1351 pks. 
 32.8090 feet. 
 1.5432 gr'ns. 
 1.5432 •' 
 0.2113 pints. 
 6.1022 cu.in. 
 
 " or Kantar 
 
 Tripoli in Af- 
 rica 
 Tripoli in Sy- 
 ria 
 Turkey 
 
 
 
 Decametre 
 
 "Dpfl fi'rfi.m 
 
 
 Decilitre.. 
 
 
 
 '* dry 
 
 " ..liquid 
 Decimeter 
 
 Caraffa 
 
 Naples 
 
 0.8450 gills. 
 3.9370 inch. 
 
 Carga 
 
 Crete or Can- 
 dia 
 
 Carrara 
 
 
 Decimetre 
 
 3.9371 " 
 0.3527 oz. 
 
 for marble 
 
 Dekaliter dry 
 
 ..liquid 
 Dekameter 
 
 9.0800 qu'ts. 
 2.6418 galls. 
 
 Carro.. 
 
 Naples 
 
 Mauritius 
 
 393.7000 in. 
 
 •' dry 
 
 Cask 
 
 40.1300 gr'ns. 
 
 " dai'him 
 or drachm 
 
 
 
 47.7300 " 
 
 Catty 
 
 Batavia . 
 
 Turkey 
 
 49.5000 " 
 
 
 Birmah (Ran- 
 goon) 
 China 
 
 Djezla 
 
 
 7.3050 bush. 
 
 
 Drachm, apoth- 
 ecaries 
 
 United States.. 
 
 60.0000 drops 
 
 
 
 358.8600 galls. 
 1.0000 inch. 
 
 
 Slam 
 
 
 
 ,, 
 
 Sumatra... 
 
 Ternate.. 
 
 Eimer 
 
 Austria 
 
 
 « 
 
 14.9526 galls. 
 7.6295 " 
 
 Cavezzo 
 
 Modena 
 
 Hamburg 
 
 
 United States.. 
 
 France, etc 
 
 United States.. 
 United States.. 
 
 France, etc 
 
 Austria 
 
 " or uruer 
 
 16.4345 " 
 
 Centigram 
 
 Hungary, 
 
 upper 
 Hungary, 
 
 lower 
 Prussia . 
 
 
 Centiliter 
 
 19.3685 " 
 
 Centilitre 
 
 
 Centiliter 
 
 Centimeter 
 
 15.0294 " 
 18.1465 " 
 
 
 « 
 
 
 20.0384 " 
 
 Centner 
 
 ,, 
 
 Wiirtemberg... 
 Netherlands ... 
 
 Amsterdam 
 
 Brabant 
 
 Hague 
 
 77.6494 " 
 
 
 Bavaria 
 
 El 
 
 1.0936 yards 
 
 t( 
 
 Denmark 
 
 Prussia . 
 
 Ell 
 
 2.2600 feet. 
 
 „ 
 
 
 2.3000 " 
 
 <( 
 
 Sweden . 
 
 ,, ■ ' 
 
 2.2800 " 
 
 Chaldron of coal 
 
 British Prov- 
 inces. 
 
 EUe 
 
 Austria 
 
 0.8522 vaids 
 
 
 •' upper 
 Baden 
 
 0.8746 " 
 
 
 ,( 
 
 0.6562 " 
 
 " factory 
 
 
 ,, 
 
 Bavaria 
 
 0.9110 " 
 
 „ 
 
 Bremen 
 
 0.6438 " 
 
 Cheki opium 
 
 Chik 
 
 Smyrna 
 
 " "::::.;.::::::::: 
 
 Brunswick 
 
 England 
 
 0.6242 " 
 
 China . 
 
 45.0000 inch. 
 
 Chile 
 
 Ionian Islands. 
 VTocha 
 
 Lubeck 
 
 Prussia 
 
 0.6297 yards 
 
 Cobido or 
 
 0.7294 •' 
 
 Covid 
 
 „ 
 
 Scotland 
 
 Smyrna.. 
 
 Turkey 
 
 37.0600 inch. 
 
 Cohl 
 
 Siam 
 
 Eudasch 
 
 0.6847 yard 
 
 Corba 
 
 Roman States.. 
 
 " for cloth 
 Etto 
 
 0.7138 " 
 
 " dry 
 
 Sumatra 
 
 ArgentineCon- 
 
 federation . ... 
 
 Central Amer- 
 
 0.5200 yards 
 
 Goa 
 
 Fanega 
 
 
 Covid, hath or 
 
 Ahmednugger 
 Bombay 
 
 
 haut 
 
 
 3.8936 bush. 
 
 ,, 
 
 « 
 
 ica 
 
 1.5746 " 
 2.5753 •• 
 
 „ 
 
 Cochin China.. 
 
 Java 
 
 Mocha 
 
 Chili 
 
 ., 
 
 « 
 
 Cuba 
 
 3.1102 " 
 
 ,, 
 
 „ 
 
 
 1.6031 •' 
 
 " ..or haut 
 " ...or codo 
 
 Madras.... 
 
 Morocco 
 
 „ 
 
 
 1.5990 •• 
 
 „ 
 
 Spanish W. In- 
 dies 
 
 Uruguay 
 
 Azores Islands 
 Lisbon 
 
 
 
 Muscat 
 
 .« 
 
 3.1237 " 
 
 ,, 
 
 7.7760 •' 
 
 " ...or hasta 1 Singapore 
 
 " hath or ' 
 
 Fanga 
 
 1.3596 •• 
 
 
 1.5347 " 
 
 haut 
 
 Surat.... 
 
 
 
 
FOEEIGN WEIGHTS AND ME A^UBES.— Continued. 
 
 Name. 
 
 Fanga. 
 
 Locality. 
 
 Oporto 
 
 German 
 pire 
 
 Hungary. 
 
 Favn I Denmark. 
 
 Ferren .. 
 
 Fiasco 
 
 Firkin, Ale. 
 
 Fjerding 
 
 Fod 
 
 Foglietta .. . 
 Foot 
 
 Foute 
 
 Franzella. 
 Frasco 
 
 Frazil , 
 Fuder 
 
 Funte. 
 
 FU88.... 
 
 G&l\on..,Impenal 
 " AU and Beer 
 " ... Winchester 
 
 Gallone 
 
 Oantang. 
 
 Garce. . 
 
 Coffee 
 
 Gorabetta 
 
 Gongliau 
 
 Grain 
 
 Gramme 
 
 •• Legal 
 
 GuddaorCuddy 
 
 Gueza 
 
 Guirbeh 
 
 Guz 
 
 Hailoh 
 
 Harsela.. /or silk 
 
 Head of Flax 
 
 Hectogram 
 
 Hectoliter ...dry 
 
 " liquid 
 
 Hectolitre. ...dry 
 
 " liquid 
 
 Hectometer 
 
 Hogshead ...beer 
 
 •* claret 
 
 Hueba 
 
 Tripoli. 
 Inc.. Japan., 
 
 Muscat 
 
 Modena 
 
 Tuscany 
 
 England 
 
 Norway 
 
 Denmark 
 
 Roman States. 
 
 Amsterdam.... 
 
 Antwerp 
 
 England 
 
 Malta 
 
 Rhineland .. .. 
 
 Norway 
 
 Sweden , 
 
 Russia , 
 
 Zanzibar 
 
 ArgentineCon- 
 federation 
 
 Mexico 
 
 Arabia (Mo- 
 cha 
 
 Austria 
 
 Baden 
 
 Russia 
 
 Austria 
 
 Baden 
 
 Bavaria , 
 
 Bremen , 
 
 Brunswick 
 
 Lubeck 
 
 Prussia 
 
 Saxony 
 
 Great Britain. 
 
 United States.. 
 Ionian Islands 
 
 Borneo 
 
 Java 
 
 Madras 
 
 Pondicherry.. 
 
 Genoa 
 
 Japan 
 
 England 
 
 France, etc.... 
 United States. 
 
 Mocha 
 
 Ispahan 
 
 Egypt 
 
 Bengal 
 
 Bombay 
 
 Gujerat 
 
 Mocha 
 
 Mysore 
 
 Patna 
 
 SuBaatra. 
 Egypt 
 
 United States. 
 France, etc.... 
 United States, 
 
 France, etc 
 
 United States.. 
 France, etc . ... 
 England 
 
 U. S. Value. 
 
 1.9374 bush 
 galls. 
 
 26.4180 
 
 52.54.50 
 2.0593 
 7.92.54 
 0.5503 
 0.6021 
 
 10.8054 
 0.5196 
 0.3433 
 0.1204 
 0.9300 
 0.9400 
 1.0000 
 0.9309 
 1.0300 
 0.9742 
 0.9715 
 1.0000 
 
 35.2824 
 
 yards 
 galls 
 
 bush 
 yards 
 galls, 
 feet. 
 
 pds. 
 
 0.6275 galls. 
 0.6250 " 
 
 30.0000 pds. 
 478.4790 galls- 
 396.2670 " 
 0.9017 pds. 
 0.3457 yard 
 0.3281 " 
 0.3192 " 
 0.3163 " 
 0.3121 •• 
 0.3149 " 
 0.3433 " 
 0.3097 " 
 
 1.2006 
 1.2204 
 231.0000 
 0.1289 
 1.2008 
 0.7378 
 
 13.5631 
 
 139.5349 
 
 103.9670 
 
 0.3569 
 
 2.2190 
 
 1.0000 
 
 15.4324 
 
 15.4320 
 2.0000 
 1.0385 
 
 17.6117 
 1.0009 
 0.7550 
 0.6482 
 0.6943 
 1.0611 
 1.1806 
 
 1.0000 
 2.7275 
 6.7500 
 3.5274 
 3.5274 
 2.a375 
 
 26.4170 
 2.8378 
 
 26.4180 
 328.083.3 
 328.0900 
 
 64.8324 
 
 64.8324 
 3.0452 
 
 galls. 
 
 cu. in 
 
 bush. 
 
 galls. 
 
 bush 
 
 pds. 
 
 bush 
 
 galls, 
 gr'ns 
 
 galls, 
 yards 
 galls, 
 yards 
 
 yards 
 pds. 
 
 bush 
 galls, 
 bush 
 galls, 
 feet. 
 
 Name. 
 
 Locality. 
 
 Inch 
 
 Ischiomass6 , 
 
 Itchigau , 
 
 Ittomass^ 
 
 Jaktan../or cloth 
 
 Jankal , 
 
 Jar da Ionia 
 
 Jumba 
 
 Great Britain, 
 Japan 
 
 Kaddah 
 
 Kahoon 
 
 " of grain. 
 
 Kailon 
 
 Kan or Catty 
 
 Kande 
 
 Kanna or Canna. 
 
 Eanne 
 
 Ken 
 
 Khalebi, woolen 
 goods 
 
 Khoulle 
 
 Kilderkin.. ..fceer 
 Kilo 
 
 Kilogram or 
 Kilo- 
 Kilogramme 
 
 Kiloliter or Stere 
 
 Kilolitre.... 
 Kilometer , 
 Kintal 
 
 Guinea 
 
 Sumatra.... 
 Ionian Islands 
 Singapore. . 
 
 Egypt... 
 Bengal. 
 
 Greece 
 
 China 
 
 Netherlands. 
 
 Denmark 
 
 Norway 
 
 Sweden 
 
 Austria 
 
 German Em 
 
 pire 
 
 Java 
 
 Mocha 
 
 Slam 
 
 Roumania. 
 
 Algiers 
 
 England .... 
 Roumania. . 
 Turkey 
 
 Kip 
 
 Kole 
 
 Koolah , 
 
 Koorah 
 
 Kot,.. for siUc and 
 linen goods 
 
 Kotscha 
 
 Koyang 
 
 " .. .for rice 
 
 Kuba. 
 
 Lachsa, 
 Last .... 
 
 .J'or malt 
 
 Lastre 
 
 Logger 
 
 Libbra 
 
 Sottile 
 
 " ... Grosso 
 " or rottolo 
 
 galls, 
 bush 
 
 2.3165 yards 
 
 United States. 
 
 France, etc 
 
 United States. 
 
 France, etc .., 
 
 United States. 
 France, etc.. ... 
 Constantino- 
 ple 
 
 Smyrna 
 
 Malacca 
 
 Travancore.... 
 
 Sumatra 
 
 Mahrattas 
 
 U. 8. Value. 
 
 1.0000 Inch. 
 
 4.4382 galls. 
 
 I.ri52 qts. 
 
 44.3822 galls. 
 
 4.0000 yards 
 0.2500 " 
 1.0000 " 
 0.4000 " 
 
 0.4338 
 42.4400 
 2.9867 
 2.8378 
 1.3334 
 0.2642 
 0.5104 
 0.6908 
 0.6908 
 0.7428 
 0.1870 
 
 galls. 
 
 bush. 
 
 pds. 
 
 bush. 
 
 pds. 
 
 galls. 
 
 bush, 
 galls. 
 
 0.2642 '» 
 0.3939. " 
 4.1000 yards 
 1.0510 " 
 
 0.7342 " 
 4.4027 galls. 
 21.6108 " 
 12.3450 bush. 
 1.0008 •• 
 
 2.2046 
 
 2.2046 
 
 1.3080 
 
 264.1700 
 
 264.1800 
 
 28.3782 
 
 3280.8330 
 
 3280.8990 
 
 124.5640 
 127.4800 
 40.6778 
 0.8074 
 0.1173 
 4.0615 
 
 pds. 
 
 cu. yd 
 galls. 
 
 bush, 
 feet. 
 
 pds. 
 
 yards 
 bush. 
 
 Roumania 
 
 Muscat 
 
 Bantam..... 
 
 Batavia | 62.4320 
 
 The Moluccas.. 55.3370 " 
 Abyssinia | 0.2684 ga^ls 
 
 0.6906 yards 
 0.3646 pds. 
 147.5662 bush. 
 
 Sooloo Islands 66.6666 
 
 Austria 4938.4600 
 
 Great Britain.. 82.5212 
 
 Netherlands... I 85.1340 
 
 Prussia.. ' 112.2918 
 
 ArgentineCon-j 
 
 federation... 58.4040 
 
 Batavia.. I 160.0000 
 
 Bologna. 
 Genoa.... 
 
 Malta 
 
 Modena. . 
 
 0.7984 
 0.7002 
 0.7691 
 1.7500 
 0.7044 
 
 Naples I 0.7072 
 
 Parma 0.7197 
 
 Roman States 
 
 (Rome) 0.7476 
 " (Bologna) 0.7984 
 " (Ancona) 0.7277 
 
 Sicily 0.7072 
 
 Turin I 0.8133 
 
 Tuscany 0.7486 
 
 pds. 
 bush. 
 
 galls, 
 pds. 
 
FOEEIGN WEIGHTS AND MEASURES. — Continued. 
 
 Name. 
 
 Libbra...Meti-lca 
 
 Libra. 
 
 Litra. 
 Liter. 
 
 " liquid 
 
 " dry 
 
 Litron ...or litre 
 Llvre or kilo- 
 gramme 
 
 Maatfe 
 
 Madega At Gon- 
 dar 
 At Mas- 
 se wall 
 Mahnd Shah 
 
 Malter 
 
 Mane 
 
 Mangal -for 
 
 pearls 
 Marcal 
 
 Marco. ./or gold, 
 
 dtc. 
 
 Mark 
 
 Mass. 
 
 .....for wine 
 .....for beer 
 ....for wine 
 
 .....for beer 
 
 Mataro.. ../or oil 
 
 Maund , 
 
 " or maon 
 
 ..factory 
 .bazaar 
 
 Medida 
 
 Medlnno, grain. 
 
 Meter 
 
 Metlcal or Mit- 
 
 kal 
 
 Metre 
 
 Locality. 
 
 VenetianLom- 
 bardy 
 
 ArgentineCon- 
 federation.., 
 
 Central Amer- 
 ica 
 
 Chili 
 
 Madeira , 
 
 Mexico 
 
 Peru 
 
 Spain 
 
 Uruguay.. , 
 
 Greece 
 
 France, etc.... 
 
 United States. 
 Belgium 
 
 French W. In- 
 
 Netherlands 
 Abyssinia 
 
 U. 8. Talue. 
 
 Ispahan ., 
 
 Shirez 
 
 Baden 
 
 Zanzibar 
 
 Madras. ., 
 
 Masulipatan.. 
 
 Argentine Con 
 
 federation.. 
 
 Austria 
 
 Bavaria 
 
 Denmark 
 
 Lubeck 
 
 Austria 
 
 Hesse Cassel.. 
 
 Darm- 
 stadt 
 
 Darm- 
 stadt 
 
 Wiirtemberg... 
 
 Tripoli 
 
 Anjar 
 
 Arabia (mocha) 
 
 «' (Bet-el- faki) 
 
 " (.Jidda)... 
 
 Aurungabad 
 
 Bengal , 
 
 Bombay , 
 
 Deccan 
 
 Goa 
 
 Gujerat , 
 
 Madras 
 
 Mahrattas 
 
 Malda 
 
 Muscat 
 
 Pondicherry... 
 
 Sumatra 
 
 Rio Janeiro.... 
 
 Cyprus 
 
 United States. 
 
 Metter or Mitre 
 
 Metze 
 
 Mezzaruola 
 
 Tripoli... 
 
 France, etc.. 
 United Statea. 
 
 Tunis 
 
 Austria 
 
 Sardinia 
 
 2.2047 pds. 
 
 1.0128 " 
 
 1.0430 " 
 1.0430 " 
 1.0109 " 
 1.0143 " 
 1.0143 •« 
 1.0161 " 
 1.0143 " 
 
 1.0567 qts. 
 1.0567 " 
 
 0.1135 peck, 
 
 1.0567 qts. 
 0.9080 " 
 1.0567 " 
 
 2.2046 pds. 
 
 1.0792 " 
 
 9.0264 galls, 
 
 0.0115 bush 
 
 0.0139 " 
 13.6600 pds. 
 27.3202 •' 
 4.2567 bush 
 3.0070 pds. 
 
 6.0000 grs. 
 0.3488 bush 
 0.4030 " 
 
 8.1015 ozs. 
 0.6173 pds. 
 0.5153 " 
 0.5190 " 
 0.5153 " 
 0.3738 galls 
 0.5242 «• 
 0.5767 " 
 
 0.4593 " 
 
 0.5167 «' 
 
 0.4853 " 
 
 6.1630 " 
 
 26.2290 pds. 
 
 3.0000 " 
 
 2.0391 •* 
 
 1.8301 " 
 
 75.8667 " 
 
 74.6667 " 
 
 82.1333 " 
 
 28.0000 " 
 
 79.7800 " 
 
 24.7500 " 
 
 39.7397 " 
 
 25.0000 " 
 
 26.2490 " 
 
 100.4500 " 
 
 8.7500 " 
 
 25.9000 •' 
 
 77.0000 " 
 
 0.7283 galls. 
 
 2.1312 bush 
 
 39.3700 inch. 
 
 73.6200 gr'ns 
 39.3708 inch. 
 39.3700 " 
 
 2.5621 galls. 
 
 1.7451 bush. 
 34.1680 galls. 
 
 Name 
 
 locality. 
 
 Mlllier or ton- 
 neau 
 
 Milligram 
 Millilitre .. 
 
 France, etc . . , 
 United States. 
 
 Millimeter... 
 Mina 
 
 Mistate for oil 
 
 Mocha 
 
 Modius of salt... 
 
 Moggio 
 
 Moio 
 
 Monme 
 
 Moosa 
 
 Moot or hand. 
 Moyo of salt... 
 
 Mudde 
 
 Mudi 
 
 Muez-pfund. . 
 Muhd or mud 
 
 Muid 
 
 Mtinz-pfund..., 
 
 Muth 
 
 Myriagram 
 
 Myrialilre. 
 
 Nail for cloth 
 
 Ngu 
 
 Ohm. 
 
 France, etc.. 
 
 U. 8. Talue. 
 
 2204.6200 
 2204 6000 
 0.0154 
 0.0610 
 0.0021 
 0.0394 
 0.0394 
 2.2046 
 0.6669 
 3.4257 
 
 United States. 
 
 Greece , 
 
 Parma 
 
 Sardinia 
 
 Crete or CaU' 
 
 dia 2.9480 
 
 Abyssinia 0.0686 
 
 Oporto I 23.0000 
 
 Spain, (Ivica).-! 40.0000 
 
 St. Ubes 23.0000 
 
 Tuscany 16.5903 
 
 Portugal 23.0202 
 
 Japan ! 27.0070 
 
 Cyprus ! 112 0000 
 
 Bengal ; 3.0000 
 
 Spain. I 70.0000 
 
 Netherlands...! 2.8378 
 
 Mangalore '• 1.3019 
 
 Bavaria | 1.1023 
 
 Morocco 5.1837 
 
 Switzerland ...! 39.6270 
 
 Austria 1.1230 
 
 52.3536 
 
 22.0460 
 
 22.0462 
 
 2641.8000 
 
 United States. 
 France, etc.: 
 
 Great Britain. 
 Annam 
 
 Ohra 
 
 Oka or Oke.. 
 
 Oke 
 
 Onca 
 
 Oncia 
 
 Ons 
 
 Ootan... for cam 
 
 plwr 
 
 Ounce fluid 
 
 Outava /or topaz. 
 Oxhoft 
 
 Packen 
 
 Pabaw.. /or gems 
 Pakha 
 
 Baden 
 
 Bremen 
 
 Hesse Darm- 
 stadt , 
 
 Lubeck 
 
 Zanzibar 
 
 Crete or Can- 
 dia 
 
 Cyprus , 
 
 Egypt 
 
 Eoumania 
 
 Tripoli 
 
 Turkey 
 
 Crete or Can- 
 dia 
 
 Portugal 
 
 Modena 
 
 Netherlands- 
 
 Sumatra 
 
 United States., 
 
 Brazil 
 
 Brunswick , 
 
 Hamburg 
 
 Hanover 
 
 Russia.... 
 Borneo ... 
 Sumatra. 
 
 Palgot or paul- Birmah (Rau- 
 
 gaunt goon) 
 
 Palm Great Britain. 
 
 Netherlands.. 
 Roumania 
 
 Pal ma 
 Palma 
 
 de Cra- 
 veiro 
 Palma, marble 
 Palma, " , 
 
 Portugal. 
 Carrara . 
 
 Malta ... 
 Naples.. 
 
 pds. 
 
 gr'ns 
 cu. in 
 pint, 
 inch. 
 
 pds. 
 bush. 
 
 galls. 
 
 pds. 
 
 bush. 
 
 gr'ns 
 pds. 
 inch, 
 bush. 
 
 pds. 
 
 bush. 
 
 galls. 
 
 pds. 
 
 bush- 
 
 pds. 
 
 galls. 
 
 2.2500 inch. 
 2.6644 yards 
 
 39.6267 galls. 
 38.2965 " 
 
 42.2688 " 
 39.5738 " 
 22.4800 inch. 
 
 2.6492 pds. 
 2.7971 " 
 2.7275 «• 
 2.8180 •♦ 
 2.6705 " 
 2.8286 " 
 
 0.3458 galls. 
 0.0632 pds. 
 0.0587 " 
 0.2205 " 
 
 4.0000 pds. 
 
 8.0000 drms 
 67.1700 gr'ns 
 59.2802 galls. 
 57.2210 " 
 62.1593 " 
 
 1082.0230 pds. 
 153.5000 gr'ns 
 0.1454 galls. 
 0.0156 bush. 
 
 1.0000 inch. 
 3.0000 " 
 3.9370 " 
 10.8900 " 
 
 8.6616 " 
 
 9.5919 " 
 .5.555 cu. ft. 
 10.2758 inch. 
 10.3810 " 
 
FOEEIGN WEIGHTS a:N^D ME ASVUE^.-^ Continued. 
 
 Name. 
 
 Pal ma. commer- 
 cial 
 " mercers 
 
 Para, 
 
 parah or 
 chunam 
 
 Parah 
 
 Parrah 
 
 Pe or pie 
 
 Pecul 
 
 Locality. 
 
 Roman States 
 
 U. S. Value. 
 
 Sicily 
 
 Tuscany. 
 
 or tam 
 
 Madras 
 
 Bombay 
 
 Ceylon 
 
 Portugal 
 
 Borneo.. , 
 
 Celebes 
 
 China 
 
 •Tava 
 
 Malacca 
 
 Philippine Isl 
 ands 
 
 Siam... 
 
 Sumatra 
 
 Pesado Buenos Ayres 
 
 " dry hides Montevideo.. 
 " dry salt " 
 " wet salt " 
 Pfund legal 
 
 Austria 
 
 Baden 
 
 ". Bavaria 
 
 " Bremen 
 
 " j Brunswick.. . 
 
 Frankfort .... 
 
 " German Emp 
 
 " j Hamburg.... 
 
 " ' Hanover 
 
 " I Lubeck 
 
 " I Prussia 
 
 " Saxony 
 
 " Switzerland . 
 
 " Wurtemberg. 
 
 Phan..../ordo</i ! Annam 
 
 Pic .\byssinia...... 
 
 •• Turkish Algeria 
 
 " Arabic •• 
 
 " Constantinople 
 
 " Crete or Can- 
 
 dia 
 
 " native Egypt 
 
 " Nile " 
 
 " for chth I " 
 
 " I Morocco 
 
 " for cloth, I Tunis 
 
 linen 
 silk 
 
 See also Pik. 
 
 Picul, hemp... I Manilla 
 
 Pi6 I Ancona 
 
 " ArgentineCou- 
 
 .liprando 
 ...manual 
 
 federation 
 Genoa . 
 
 " Modena 
 
 " Roman States.. 
 
 " ] Spain.. 
 
 " -I Venice 
 
 Pik j Aleppo 
 
 or pic. 
 
 " or dra arable 
 
 " or arbi dra'a 
 
 or lesser pik 
 
 See also Pic. 
 
 Pikl 
 
 Cyprus 
 
 Damascus. 
 
 Smyrna 
 
 Tripoli.*. .... 
 
 Pint apothecaries 
 Pinta 
 
 Pipa., 
 Pipe. 
 
 Greece 
 
 United States. 
 
 Venetian Lom 
 
 bardy 
 
 Madeira 
 
 Great Britain 
 United States 
 
 Name. 
 
 9.8034 inch. 
 
 8.3470 " 
 
 9.5297 " 
 
 11.4900 •' 
 
 1.7442 bush 
 
 3.33;« " 
 
 6.7500 galls. 
 
 0.36U9 yards 
 
 135.6354 pds. 
 
 135.6354 " 
 
 133.3333 •• 
 
 135.6314 " 
 
 135.0000 " 
 
 139.4496 " 
 
 133.3500 " 
 
 133.3333 " 
 
 35.0000 " 
 
 40.0000 '« 
 
 40.0000 " 
 
 60.0000 " 
 
 1.2347 " 
 
 1.1024 •' 
 1.2347 " 
 1.0991 " 
 1.0306 " 
 1.1141 " 
 
 1.1025 " 
 1.0679 " 
 1.0794 " 
 1.0687 " 
 1.1023 «' 
 1.0306 " 
 1.1023 " 
 1.1023 " 
 0.2558 Inch 
 0.7499 yards 
 0.6923 " 
 0.5249 " 
 0.7317 " 
 
 0.6969 " 
 
 0.6214 " 
 
 0.2506 " 
 
 0.7085 " 
 
 0.7229 " 
 
 0.73.59 " 
 
 0.5173 " 
 
 0.6898 " 
 
 139.4498 pds, 
 
 0.4274 yards 
 
 0.3160 ' 
 
 0.5619 ' 
 
 0.3746 • 
 
 0.5720 • 
 
 3259 • 
 
 0.3091 ' 
 
 0.3803 ' 
 
 0.7396 ' 
 
 0.7347 ' 
 
 0.6370 • 
 
 0.7302 • 
 
 0.7338 • 
 
 0.5286 • 
 
 16.0000 OZS. 
 
 0.2642 galls. 
 
 0.0284 bush 
 110.0000 galls. 
 129.6650 " 
 126.0000 " 
 
 Pond 
 
 Pood or pud 
 Pot or poite.. 
 
 Puund 
 
 " troy 
 
 " apothecaries 
 " avoirdupois 
 " troy 
 
 Pund 
 
 Quan V... 
 Quarta... 
 Quarter. 
 
 Quartico, or 
 
 quartier 
 
 Quartillo 
 
 Quarto for oil 
 
 " for oil 
 
 Quateron 
 
 Quilate../or gems 
 
 Quint 
 
 Quintal 
 
 Quontar 
 
 Ref ... 
 Rik.. 
 Rjoo., 
 Robi. 
 Rode. 
 
 Roede 
 
 Rotl or rottoio.. 
 " attari spices 
 " gheddari 
 for fruits 
 
 " khebir 
 
 «' or rotoilo.. 
 " government 
 ** of commerce 
 " of markets 
 
 Rotolo 
 
 grosso 
 
 " sottlle 
 
 Rubblo 
 
 Ruthe 
 
 Ruttee for pearls 
 
 Saa or saha.. 
 Sacco 
 
 Sachine, sagene 
 or sashen 
 
 Salraa 
 
 " generale 
 " grosso 
 
 Locality. ^ V. 8. Value. 
 
 Netherlands ... 2.2047 pds. 
 
 Russia 36.0676 " 
 
 Denmark..; 0.2552 galls. 
 
 Switzerland ... 0.b%3 •• 
 
 Great Britain.. 1.0000 pds. 
 I 0.8229 ♦' 
 I 0.8229 •• 
 
 United States.. 7000.0000 grs. 
 5760.0000 " 
 
 Denmark 1.1009 pds. 
 
 Annam 688.7600 pds. 
 
 Roman States, 2.0887 bush. 
 Great Britain.. 8.2520 " 
 Norway [ 0.0864 galls. 
 
 Lubeck.. 0.2473 " 
 
 Chili 0.2906 •• 
 
 Genoa 4.2709 " 
 
 " 0.4282 bush. 
 
 Naples 0.1672 galls. 
 
 Switzerland.... 0.4257 bush. 
 
 Brazil 3.0750 gr'ns. 
 
 Denmark 1.7635 oz. 
 
 ArgentineCon- 
 
 federation i 101.2700 pds. 
 
 Bolivia 101.4180 " 
 
 Cent. America 104.3000 " 
 
 France, etc 220.4620 " 
 
 Mexico 101.6097 " 
 
 Peru 101.6097 " 
 
 Portugal 129.5180 " 
 
 Spain , 101.6090 " 
 
 Switzerland ... 110.2.300 " 
 
 United States.. 220.4600 " 
 
 Venezuela 101.4380 " 
 
 Algeria 203.1670 " 
 
 Sweden 32.4417 yards 
 
 Teheran 17.0750 pds. 
 
 Japan 116.1250 gr"us. 
 
 Algeria 0.0865 yards 
 
 Denmark 3.4321 " 
 
 Norway 8.2474 " 
 
 Netherlands... lu.9363 " 
 
 Abyssini? 0.6879 pds. 
 
 Algeria 1.2040 " 
 
 " 1.3545 " 
 
 2.0317 " 
 
 Egypt 0.9820 •' 
 
 " 1.2256 " 
 
 Morocco 1.1899 " 
 
 1.7011 " 
 
 Tunis 1.0915 " 
 
 Crete or Cau- 
 
 dia 1.1675 •< 
 
 Cyprus 5.2419 " 
 
 Naples 1.9645 " 
 
 Sicily 1.9250 " 
 
 «« 1.7500 " 
 
 Roman States 
 
 (Rome) 8.3553 bush. 
 (I <( 
 
 (Ancona) 7.9742 " 
 
 Austria 4.1485 yards 
 
 Bengal 2.8250 gr'ns. 
 
 Bombay ! 3.0000 " 
 
 Algeria | 1.3622 bush. 
 
 Modena 3.9956 " 
 
 Turin 3.2635 " 
 
 Tuscany 2.0739 " 
 
 Russia i 7.0000 feet. 
 
 Malta ' 8,2203 bush. 
 
 Sicily I 7.8000 " 
 
 " 1 10.0000 " 
 
rOEEIGN WEIGHTS A^B KB ASVWE^.— Continued. 
 
 Name. 
 
 Locality. 
 
 U. 8. Value. 
 
 Salma.. wine \ 
 
 Sals. 
 
 Sat j 
 
 Saum I 
 
 '• for steel j 
 
 Scheepston ] 
 
 Scheffel ! 
 
 Sicily.... 
 Japan .. 
 
 Siam 
 
 Austria 
 
 gram 
 oats, fruit 
 
 Schenk-eimer. .. 
 
 Schepel 
 
 Schiffslast, 
 
 shipping ton 
 Seer 
 
 Netherlands .. 
 
 Bavaria 
 
 Bremen 
 
 German Emp. 
 Lubeck 
 
 Prussia 
 
 Saxony 
 
 Wiirtemberg , 
 
 Bavaria 
 
 Netherlands. 
 
 Sei 
 
 Sesti , 
 
 Shik 
 
 Shing Shi .. 
 Shing tsong. 
 
 Shye , 
 
 Sidio 
 
 Sjoo or itto- 
 
 1 
 Skalpund.. 
 
 Skoeppe . 
 Soallee .. 
 
 Sok 
 
 Soma 
 
 Austria.. 
 Bengal.... 
 Bombay . 
 Ceylon.... 
 Madras... 
 China .... 
 
 Slam 
 
 China .... 
 
 An jar .. 
 Muscat , 
 
 22.0000 
 0.331.5 
 0.0084 
 339.5357 
 308.6693 
 28.3800 
 6.3100 
 2.1020 
 1.4191 
 1.0097 
 1.1213 
 1,5597 
 2.9486 
 5.0292 
 16.9441 
 0.2838 
 
 2469.2300 
 1.8668 
 0.7000 
 0.3000 
 0.6250 
 3.4718 
 0.3346 
 160.0000 
 0.0219 
 0.1317 
 0.8824 
 0.2332 
 
 galls, 
 yard 
 bush 
 pds. 
 
 bush, 
 bush 
 
 galls, 
 bush, 
 
 pds. 
 pds. 
 
 galls, 
 
 pds. 
 
 bush, 
 
 pds. 
 
 bush, 
 
 galls 
 
 bush, 
 
 galls. 
 
 Span. 
 
 Square foot... 
 
 " yard. 
 
 Stab 
 
 Stadlo 
 
 Stadion 
 
 Stajo 
 
 Stajo or staro 
 
 for oil 
 " or staro.... 
 
 Stang 
 
 Starello..., 
 
 Stein 
 
 Stone 
 
 Stop 
 
 StObchen 
 
 Stuetze or stutz 
 Tael 
 
 Japan ., 
 
 Norway 
 
 Sweden 1 
 
 Denmark 
 
 Bengal 
 
 Siam 
 
 Roman States 
 (Ancona) 
 
 (Rome) 
 
 Bengal 
 
 Great Britain 
 
 Norway 
 
 United States.. 
 
 German Emp 
 
 Hungary 
 
 Ionian Islands 
 
 Greece 
 
 Modena 
 
 Naples 
 
 Parma 
 
 Tuscany 
 
 Sweden 
 
 Roman States. 
 
 Austria 
 
 Great Britain. 
 
 Norway 
 
 Bremen 
 
 Brunswick , 
 
 Baden , 
 
 0.4592 " 
 0.9374 pds. 
 0.9374 «' 
 0.4935 bush 
 2.3378 " 
 0.5255 yards 
 
 18.4925 galls 
 
 Bantam Java.. 
 
 Borneo 
 
 China 
 
 Cochin China.. 
 Slam 
 Sooloo Isles 
 
 43.3860 
 0.2500 
 0.2500 
 2.0786 
 144.0000 
 9.0000 
 1.0937 
 1.7286 
 22.0000 
 3280.8990 
 1.9978 
 
 2.6163 
 1.3338 
 0.6916 
 3.2442 
 0.5222 
 24.6940 
 14.0000 
 0.3456 
 0.8511 
 0.9880 
 3.9628 
 
 yards 
 
 bush, 
 sq. in, 
 sq. ft, 
 yards 
 
 yards 
 
 feet. 
 
 bush 
 
 galls, 
 bush 
 
 yards 
 bush 
 pds. 
 
 galls 
 galls 
 
 0.1511 pds. 
 0.0878 " 
 0.0834 " 
 0.0844 " 
 0.1334 " 
 0.0833 " 
 
 Name. 
 
 Locality. 
 
 U. 8. Value. 
 
 Talanton 
 
 Tampang.J or tin 
 
 Tarrie 
 
 Tchetverik I 
 
 Tchetverka 
 
 Tchetviert ! 
 
 Teman rice 
 
 Tercio tobacco 
 
 Tierce 
 
 Timbang. ..f/rain, 
 
 Tomme 
 
 Tomolo 
 
 Ton shipping 
 
 Tonde 
 
 " beer 
 
 " .. tar 
 
 Tonelada , 
 
 " ...ton for 
 shipping 
 
 Tonne 
 
 Tum 
 
 Tung 
 
 Tunna 
 
 Uckia 
 
 Untz 
 
 lJrna..(see eimer) 
 
 Vakia 
 
 Vara 
 
 Vedro.... 
 
 Vierding 
 
 Viertel... 
 
 Vis "!!;!!!»!1^. 
 
 Vis or Visay 
 
 Vouah 
 
 Wakea 
 
 Wakega com- 
 mercial 
 " gold <& silver 
 
 Yard 
 
 Zentner 
 
 ZoU-pfund 
 
 Zuber 
 
 Greece... 
 Malacca . 
 Algeria... 
 Russia..., 
 
 Arabia (3/oc/ia) 
 
 Mexico 
 
 Great Britain- 
 Java 
 
 Denmark 
 
 Naples 
 
 United States.. 
 Denmark 
 
 Argentine 
 Confederation 
 
 Portugal 
 
 German Emp. 
 
 Norway 
 
 Sweden 
 
 Sumatra 
 
 Norway 
 
 Tunis 
 
 Norway . 
 
 Arabia ! 
 
 (Mocha) 
 Argentine 
 Confederation 
 
 Brazil 
 
 Cent. America 
 
 Chili i 
 
 Cuba I 
 
 Dutch W. In-: 
 dies (Curacoa) 
 
 Mexico 
 
 Peru 
 
 Portugal 
 
 Spain 
 
 Spanish 
 
 W. Indies 
 
 Venezuela 
 
 Russia 
 
 Austria 
 
 Birmah 
 
 (Rangoon) 
 
 Madras 
 
 Siam 
 
 Abyssinia.. 
 Algeria.... 
 
 Mocha . 
 
 Great Britain.. 
 
 German Emp.. 
 
 BavaVia 
 
 Baden 
 
 3.3072 pds. 
 1.3559 " 
 0.5630 bush. 
 0.7448 " 
 0.7448 peck.. 
 5.9521 bush* 
 168.0000 pds. 
 162.2690 " 
 43.2216 galls. 
 677.9625 pds. 
 1.0297 inch. 
 1.5646 bush. 
 40.0U00CU. ft. 
 3.9478 bush. 
 34.7073 galls. 
 30.6241 ♦' 
 
 29.2021 bush. 
 
 1748.493 pds. 
 
 2204.600 '« 
 0.9742 inch. 
 1.1680 " 
 4.0000 yards 
 4.1573 bush. 
 33.1710 gails. 
 
 0.0699 pds. 
 0.0586 •• 
 
 1.2000 CZ. 
 
 0.9478 yards 
 1.1888 " 
 0.9131 " 
 0.9269 " 
 0.9274 " 
 
 0.9271 " 
 
 0.9139 •• 
 
 0.9270 " 
 
 1.2030 " 
 
 0.9274 " 
 
 0.9271 " 
 0.9132 " 
 3.2465 galls. 
 4.9384 oz. 
 3.7380 galls. 
 0.4363 bush. 
 
 3 3333 pds. 
 3.1248 " 
 2.1019 yards 
 
 0.0573 pds. 
 0.7525 '« 
 
 1.0000 " 
 0.6857 " 
 
 1.0000 yard 
 
 110.2300 pds. 
 1.1023 " 
 42.5700 bush. 
 
14 DAY USE 
 
 RETURN TO DESK FROM WHICH BORROWED 
 
 LOAN OEPT. 
 
 This book is due on the last date stamped below, or 
 
 on the date to which renewed. 
 
 Renewed books are subject to immediate recall. 
 
 23]ur57BC 
 
 1 
 
 REC'D to 
 
 
 11)1 1 5 1957 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 LD 21-100m-6,'56 ,, .General Library ^ 
 (B931l8l0)476 ^"'"'^"B^jJ^el^^'^®'"*"" 
 
YC 108787 
 
 M212480 
 
 THE UNIVERSITY OF CALIFORNIA LIBRARY 
 
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