OFFICIAL RECOGNITION. The folloicing is copied from the official volunie of U. S. Treasury Decisions and Circulars of the year 1874 : "USE TO BE MADE OF HEYL'S U. S. IMPOKT DUTIES."' "In distributing, for the use of officers of the customs, the compilation of statutes imposing duties upon imports, with tlie extension of such rates in a tabular schedule, known as ' Heyl's U. S. Import Duties, 1874,' the Department calls the particular attention of officers to the fact that the law of June 22, 1874, revising and condensing the statutes relating to duties on imports, appearing in this volume, pages lOG to 231, inclusive, is the sole law for reference and authority in all that relates to such duties. "All the statutes previously printed, covering pages 1 to 147, inclusive, and all acts, excepting those enacted subsequently to December 1, 1873, are retained merely for information or convenience of reference. "Particular attention is called to the acts of biJiiVch 2, 1861, August 5, 1861, July 14, 1862, June 30, 1864, March 3, 1865, July 14, 1870, and June 6, 1872, which, being the general acts of reference imposing duties on imports, are absolutely repealed by the act of June 22, 1874, as will be seen by referring to the repealing clauses of that act, on page 231. Xo reference or apparent citation of authority based on the sub- ordination of type or retention of full-faced type in either of those acts will be taken as a guide in the assessment of dut3^ " The Department further directs that the extensions and explanations of this work, embraced in the schedule of duties, part 2, pages 1 to 76, inclusive, are not declared as by the authority of the Department in the said schedule, and all are subject to such examination and revision as shall be found necessary in considering cases to which they relate. Being (jtnerally correct, however, and carefully prepared, with citation oj the acts from which they were derived, they may he assumed to be correct, unless known to be in error or until advice is received of their modification by the Department.'''' — (Letteb TO Collector, New York, September 25, 1874.) UNITED STATES DUTIES ON IMPORTS, • 1886. REVISED, CORRECTED, AND SUPPLEMENTED, BY LEWIS HEYL, No. 4052 ASPEN STREET, PHILADELPHIA. THIRTY-SECOND EDITION. PHILADELPHIA: SHERMAN & CO., Printers. 1886. i (p Entered according to Act of Congress, in the year 1886, By lewis HEYL, In the Oflfice of the Librarian of Congress, at Washington, D. C > a/-/S>U ^ e:-t~'^ 'c-d C''^'*-^e"Ct. ,., , SHERMAN & CO., PRINTERS. PHILADELPHIA. PREFACE. TO THE EDITION OF 187 7. In the preface to the edition of 1874, the author made the following state^ ment: " The codification of the Statutes of the United States, and the changes w^rought by it and other recent enactments of Congress, have made a re- vision and entire re-arrangement of the 'Schedules' in my book necessary. Hundreds of new and perplexing questions of classification arose, which, in order to meet the immediate pressing requirements of the customs service, had necessarily to be decided, (unofficially, of course,) by the best lights I could command. How far my judgment may be sustained by the proper authorities, must be left to the future. It seemed desirable to retain the repealed statutes aud notes of former editions for convenient reference, in order to compare texts and note the effects of changes, variations, and transpositions thereof upon past adjudications ; to facilitate which, indices to the old are given in the new provisions." After the lapse of more than two years, I am gratified to find my judgment sustained in nearly every important particular. The same has also proved to be the case in regard to the supplementary schedule since issued by me under the Acts of February 8 and March 3, 1875. But the effect of these Acts, and of the decisions under them, has been to change the duties upon thousands of articles enumerated in the previous schedule, so that it has become necessary to revise the whole, and incorporate in it the supplementary schedule and the decisions for the last two years. Important additions and changes to Parts I and III have also been made, to adapt them to recent enactments and adjudi- cations. (V) Ws212^^^ PREFACE TO THE EDITION OF 18 7 2. The favorable reception of the author's previous labors pertaining to impost duties, has encouraged him to amplify and extend his tariff manual. The plan of his first edition excluded all repealed and obsolete portions of the Statutes ; but, for obvious reasons, the original plan could not, in this respect, be strictly followed in subsequent editions. Then, as the erasures had necessarily to be made chiefly upon his own judgment, entire freedom from error was hardly possible. Yet he has the satisfac- tion of knowing, that after a test of several years, only <-wo or three changes in this respect, and those of comparatively minor importance, have become necessary under subsequent decisions. Therefore, and as ready access to all the tariff acts in their entirety, passed since the be- ginning of the year 1861, is a desideratum, and greatly facilitates investi- gation, the author, at the instance of the Treasury Department, has re- stored in this edition the entire text of the several acts ; so distinguishing by differences in type, existing laws, from those repealed or superseded, that the re-introduction of the latter cannot confuse or mislead. Many Statutes have also been added which are not strictly tariff acts ; but to which revenue officers and others are obliged to refer so frequently, that their presence in a tariff manual cannot but be acceptable. Many ad- ditions have also been made to Parts II and III which it is hoped wnll lighten the burden of customs ofiicers. The author desires specially to acknowledge his obligations to Messrs. W. H. McMahon, chief entry clerk, and H. Millard, entry clerk, in the New York Custom-house, for valuable information and assistance in the prosecution df his work. (vi) PREFACE TO THE EDITION OF 188 3. In laying this, the thirtieth edition of his book, before the public, the author desires to say that he has spared neither labor nor expense in his efforts to make it, in all respects, complete and convenient to those who may use it. He has, in compliance with the preferences expressed by Department and customs officers, eliminated from the Schedule, as far as se^^med important or desirable, all cross-references, and transferred all im- })ortant foot-notes from the former editions to their appropriate places under the new law. This, he thinks, will add greatly to the value of the book, as these notes embrace many decisions made prior to thope contained in the Digest published by the Department, and therefore not conveniently, if at all, accessible to either the public or to customs officers. The nu- meration of the paragraphs of the new law conforms to that of the pub- lications of the Department, modified by convenient subdivisions of long paragraphs and diverse provisions, to facilitate reference. He desires, also, to call especial attention to the additional new tables of computations in Part IV., prepared with great care, with special reference to the provisions of the new law, by a competent expert in a leading mercantile house of New York ; as also to the Post Office Laws and Money Order Act, in Part IV. ; and to the Organic Laws of the United States, and List of Presidents, Cabinet Officers, and Judges of the Supreme Court, in the Appendix. (vii) TABLE OF CONTENTS. PART I. PAGB 1. Extracts from Sections 8, 9, and 10, Article I., of the U. S. Constitution, .... 1 Revised Statutes of the United States. 2. Title XXXIII. Duties on imports, . 2 3. Title XXXIV. Chap. 1. Collection of duties on imports, 39 4. " " " 4. Entry of merchandise, 40 5. " " " 5. Unlading 45 6. " " " 6. Appraisal, 46 7. " " " 7. Bond and warehouse system, 55 8. " " " 8. Payment, 64 9. " " " 9. Drawback, 65 10. " " " 11. Commerce with contiguous countries 72 11. Title XXXV. Chap. 1. Section 3140. Internal Revenue, 78 12. " " " 3. Special taxes, 78 13. " " " 4. Distilled spirits, 80 14. " " " 6. Tobacco and snuff, 80 15. " " " 7. Cigars, 83 16. " " " 9. Stamp taxes on specific objects, 87 17. Title XXXVII. Coinage, weights, and measures, ' ... 88 18. Title XLVIII. Chap. 4. Discriminating duties, 91 19. Title LXVIII. Een^ssion of fines, penalties and forfeitures, 92 20. Title LXXIV. Eepeal provisions, 94 Subsequent Enactments. 21. Act Jan. 8, 1874. Consul-General in Egypt, 95 22. " March 24, " Export warehouses for rice, 95 23. " April 17, " Enrolment and license of certain vessels, 95 24. " May 9, " Duty on fruits, 95 25. " June 3, " Amendment of Duty Act of March 3, 1873, 96 26. " " 9, " Operations of Shipping Commissioners' Act, 96 27. " " 18, " Exempting from duty articles for International Exposition of 1876, 96 28. " " 22, " To amend Customs Revenue Laws and repeal moieties, ... 97 29. " " " " Exempting from duty goods taken from certain wrecks, . . 102 30. " Jan. 22, 1875. To amend Customs Revenue Act of June 22, 1874, .... 102 31. " " 29, " To make Patchogue port of delivery, 103 32. " Feb. 8, " To amend Customs and Internal Revenue Laws, .... 103 33. " " 18, " To correct errors in Revised Statutes, 106 34. " March 3, " To protect sinking fund and provide for government exigencies, . 107 35. " " " " To restrict refunding of duties, 108 36. " Feb. 18, 1876. Changing certain consulates, 109 37. " March 14, " Giving privileges of Immediate Transportation Laws to Genesee district, 109 38. " May 1, " Providing for separate entry of packages of one importation, . 109 39. " June 20, " Execution of custom house bonds, 110 40. " " " " Making Cheboygan port of delivery, 110 41. " July 12, " Exempting certain Western river vessels, entries, etc., . . .110 42. " Aug. 14, " Making St. Paul port of appraisal, 110 43. " " " " To punish counterfeiting of trade-marks, Ill 44. " " 15, " Relating to Hawaiian treaty, 112 45. " Feb. 27, 1877. To perfect Revision of Statutes, 113 46. " May 25, 1878. To give privileges of Immediate Transportation Laws to Bath, . 115 47. " June 4, " Requiring consuls to furnish price lists, etc 11(5 48. " " 6, " Exempting from duty goods for exhibition by societies, . . . lin 49. " Feb. 28, 1879. Extending the port of New York, UC, 50. " March 1, " To amend Internal Revenue Laws, ... ... 117 51. " " 3, " Relating to printed matter received through foreign mails, . . 122 52. " June 30, " To exempt certain vessels from enrolment, etc., . . . . 122 53. " July 1, " To exempt quinine from duty, 122 54. " March 10, 1880. To amend Section 3020 of the Revised Statutes, .... 122 55. " April 1, " Relating to International Sheep and Wool Show, .... 123 56. " May 27, " To amend Sections 2552-3 of the Revised Statutes, .... 123 TABLE OF CONTENTS. 57. Act May 28, 1880. 58. " June 10, '• 59. " " 14, " 60. " " " " 61. " Marcli 3, 1881. 62. •' April 7, 1882. 63. " " 25, " 6-1. " May 6, " r,\ " June 28, " GU. '• Auij. 5, " (u. " 7, " 63. . " " 8, " 69. " Dec. 23, " 70. 71. 7"-i. " Jan. 9, 1883. .. 13, " 78. " Feb. 10, " 74. " " 17, " 75. " " 26, " 76. " Marcli 3, " 77. > " " 78. " " II II 79. II u " " 80. Hawaiian treaty pr 81. Index to Part I., . To amend Internal Eevenue Laws, . To amend Immediate Trau.sportation Laws, Further to amend Immediate Transportation Laws, Relating to duty on certain hoops, etc., . Relating to registration of trade-marks, . To exempt from duty goods for Denver Exhibition, To amend Sectiou 3056 of the Revised Statutes relating to warrants, To repeal discriminating duties on imports from beyoud the Cape of Good Hope, ........... To exempt from duty goods for Art and Industry Exhibition at Boston, Relating to registration of trade-marks, To correct error in Sectiou 2.'304 Revised Statutes, . . . . To repeal part of Section 3385 Revised Statutes, . . . . Relating to repeal of Certain discriminating duties, . Tax on Perique tobacco, Relating to grinding of Canadian grain in U. S., . Relating to exportation of tobacco, etc., To encourage World's Cotton Centennial Exposition, Relating to free entry of monument to Washington-, Relating to free entry of articles. for Franklin Institute Electricity Exposition, Relating to termination of Washington treaty. Relating to importation of spurious teas, ...... Relating to free entry of articles for Denver Exhibition, Relating to free entry of articles for Louisville Exhibition, . oclamation, PAGE 124 124 127 127 128 129 130 130 130 131 131 132 132 133 133 133 134 135 135 136 136 137 1.38 139 143 PART II. 1. Tariff Act of March 3. 1883, • 2. Act of March 3, 1883, making Saint Vincent port in lieu of Pembina, and subsequent acts. 1 51 PART III. 1. Schedule of importations and duties »1 2. Lisu of drawback rates, Ill 3. Statistical Reports, 113 PART IV. 9. 10. 11. 12. 13. 14. 1.5. 16. 17. IS. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28, 29. Table of tares, Table of U. S. coins, their weight, value, etc., Treasury regulations as to moneys receivable, Table of foreign moneys of account and their values, . Table of weight, fineness, and value of foreign coins, . Regulations as to invoice currencies, .... Table of equivalents, sterling money of Great Britain, . Table of equivalents, francs, pesetas, drachms, and liras, Table of equivalents, German marks, .... Table of equivalents. Swedish and Norwegian crowns, . Table of equivalents, pesos of Chili, .... Table of equivalents, Turkish piastres, .... Table of etjuivalents, Egyptiaji pounds, .... Table of percentage of wools on the skins, ... Table of prices per cwt. reduced to prices per lb., . Table of tons, cwts., and quarters reduced to lbs., . Table of French kilogrammes reduced to lbs. avoirdupois, French litres reduced to wine-quarts, .... Table of Castilian libras reduced to lbs. avoirdupois, Table of arrobas of Spain and Buenos Ayres reduced to lbs. Table of arrobas of Portugal and Brazil reduced to VIjs., Table of duties on glass, . Arithmetical examples illustrating table of rules for reduc to square yards, ........ Table of rules for reducing lineal yards, metres, etc., to squ; Table of lineal yards reduced to square yards. Table of lineal metres (width in centimetres) reduced to sq Table of lin(^al metres Cwidth in inches) reduced to square yards, Table of weights per lineal yard, metre, and auuo to equal 4 ounces per square yard. Table of French centimetres reduced to inches, tres. ng lineal yards, m re yards by fractions, are yards. etc 1 2 3 5 6 8 9 14 15 15 16 16 16 17 19 22 23 23 24 25 25 26 27 28 30 32 34 3(5 36 TABLE OF CONTENTS. xi PAGE 30. Table of specific duty per lineal yard on cotton and woollen fabrics at different widths to equal square yard rates, 37 31. Table of specific duty per lineal yard on carpeting, etc., to equal square yard rates, . . 37 32. Table of cost per lineal yard iu sterling money and francs to equal square yard rates, . 38 33. Table of price per lineal yard in sterling, and per lineal metre and auue in francs, to equal 20 cents per square yard, 39 34. Table of relative duty by ounces and fractious thereof to equal rates of duty per lb., . 39 35. Table of foreign coins (Elliott's), 40 36. Table of U. S. weights and measures (Elliott's), 44 37. Table of foreign weights and measures (Elliott's), 47 38. Table of miscellaneous weights and measures, 51 39. Commercial relations with foreign nations, 54 40. Consular regulations, 60 41. Consular service of the U. S., 69 42. Customs collection districts of the U. S., 71 43. Treasury circular as to Guano Islands, 79 44. Extracts from Post Oflice Acts, postage rates, etc., 81 45. Act to modify postal money order system, 85 46. Manifests and clearances (circular), 87 47. Miscellaneous decisions and regulations, 89 48. Appendix. — Containing Declaration of Independence and organic laws of the U. S., and tabular list of presidents and their cabinets, and of the judges of the Supreme Court of the U. S., 101 PART I. EXTRACTS FROM THE CONSTITUTION OF THE UNITED STATES, AND DIGEST OF STATUTES ENACTED PKIOR TO DECEMBER 1, 1873. EXTRACTS FROM ARTICLE I. OF THE CONSTITUTION". § 8. The Congress shall have power — To la}^ and collect taxes, duties, imposts, and excises ; to pay the debts and provide for the common defence and general welfare of the United States ; but all duties, imposts, and excises, shall be uniform throughout the United States : To regulate commerce with foreign nations, and among the several States, and with the Indian tribes : To establish a uniform rule of naturalization, and uniform laws on the sub- ject of bankruptcies throughout the United States: To coin money, regulate the value thereof, and of foreign coin, and fix the standard of weights and measures : To provide for the punishment of counterfeiting the securities and current coin of the United States : To make all laws which shall be necessary and proper for carrying into exe- cution the foregoing powers, and all other powers vested by this Constitution in the government of the United States, or in any department or officer thereof. § 9. No tax or duty shall be laid on articles exported from any State. No preference shall be given by any regulation of commerce or revenue to the ports of one State over tliose of another; nor shall vessels bound to, or from, one State be obliged to enter, clear, or pay duties in another. § 10. No State shall enter into any treaty, alliance, or confederation ; grant letters of marque and reprisal; coin money; emit bills of credit; make any- thing but gold and silver coin a tender in payment of debts ; pass any bill of attainder, ex post facto law, or law impairing the obligation of contracts, or grant any title of nobility. No State shall, without the consent of the Congress, lay any imposts or duties on imports or exports, except what ma}' be absolutely necessary for executing its inspection laws; and the net produce of all duties and imposts, laid by any State on imports or exports, shall be for the use of the treasury of the United States ; and all such laws shall be subject to the revision and control of the Congress. No State shall, without the consent of Congress, lay any duty of tonnage, keep troops, or ships of war, in time of peace, enter into any agree- ment or compact with another State, or with a foreign power, or engage in war, unless actually invaded, or in such imminent danger as will not admit of delay. 1 2 DIGEST OF STATUTES. (Z7. S. Statutes in force December 1, 1873, as revised, consolidated, and ap- proved June 22, 1874.*) TITLE XXXIII. DUTIES ON IMPORTS. 900. Sec. 2491. All persons are prohibited from importing into the United States, from any foreign country, any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or imao-e 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 prevention of conception, or for causing unlawful abortion. No invoice or package whatever, or any part of one, in which any such articles are con- tained shall be admitted to "entry; and all invoices and packages whereof any such articles shall compose a part are liable to be proceeded against, seized, and forfeited by due course of law. All such prohibited articles in the course of importation shall be detained by the officer of customs, and proceedings taken agaiust the same as prescribed in the following section : Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this section. (89, 841.) 901. Sec. 2492. Any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the preceding section is made, to the satisfaction of such judge, and founded on knowledge or belief, and, if upon belief, setting forth the grounds of such belief, and supported by oath or affirmation of the comi)lainant, may issue, conformably to the Constitution, a warrant directed to the marshal, Dr any deputy marshal, in the proper district, directing him to search for, seize, and take possession of any such article or thing hereinbefore mentioned, and to make due and immediate return thereof, to the end that the same may be con- demned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in case of municipal seizure, and with the same right of appeal or writ of error. (843.) 902. Sec. 2493. The importation of neat cattle and the hides of neat cattle from amy 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 ofticially determine, and give public notice thereof, that such importation will not tend to the introduction or spread of contagious or in- fectious diseases among the cattle of the United States ; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this law into etfect, or to suspend the same as therein 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. (478 6). 903. Sec. 2494. 'IMie President of the United States, whenever in his judg- ment the importation of neat cattle and the hides of neat cattle may be made without danger of the introduction or spread of contagious or infectious disease among the cattle of the United States, may, by proclamation, declare the pro- visions of the preceding section to be inoperative, and the same shall be after- ward inoperative and of no etfect from and after thirty days from the date of said proclamation. (478 c.) 904. Sec. 2495. Any person convicted of a wilful violation of any of .the provisions of the two preceding sections, shall be fined not exceeding five hun- * The sections are numbered as in the Rev. Statutes and subsequent volumes of the Statutes at Large. The numeration of the jiaratiraplis remain Hie same as in tiic edition of IHsi, beginning with itiiii; the pre- ceding statutes being either included in the lievisiim or ol)solcto. The numbers at the end, or in tlie body of paragraphs, refer to paragraphs of corresponding numbers in editions prior to 1883, and Part I of this volume. DIGEST OF STATUTES. 3 dred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court. (478 rf.) 905. Sec. 2496. No watches, watch-cases, watch-movements, or parts of watch- movements, of foreign manufacture, which shall copy or simulate the name or trade mark of any domestic manufacturer, shall he a'lmitted to entry at the custom houses of the United States, unless such domestic manufacturer is the importer of the same. And in order to aid the otticers of the customs in enforcing this prohil)ition, any domestic manufacturer of watches who has adopted trade-marks may require his name and residence and a description 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 Department 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 proper officer of the customs. (693, 694.) 906. Sec. 2497. 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 merchandise can only be, or most usually' are. first shipped for trans- portation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, togetlier 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 condemned, in like manner, and under the same regu- lations, restrictions, and provisions, as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue-laws.* 907. Sec. 2498. The preceding section shall not apply to vessels, or goods, wares, or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States.* 908. Sec. 2499. There shall be levied, collected, and paid, on each and every non-enumerated article which bears a similitude, eitlier in material, quality, tex- ture, or the use to which it may be applied, to any article enumerated in this Title, as chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the par- ticulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are charge- able, there shall be levied, collected, and paid, on such non-enumerated article, the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its comi)onent parts may be chargeable. (22.) 909. Sec. 2500. Upon the re-importation 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 re- funded by allowance or dravvl)ack, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles. (519. )t 910. Sec. 2501. There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope, (except wool, raw cotton, and raw silk, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine,) when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem in * Alt of March I, 1817, ch. 31, ?? 1 and 2, 3 Stat., p. 351. 4 DIGEST 01 STATUTES. addition to the duties imposed on an}' sucli article when imported directly from the place or places of their growth or production. (724.) 911. Sec. 2502. A discriminating duty of ten per centum ad valorem, in addition to the duties imposed b}' law, shall be levied, collected, and paid on all goods, wares, and merchandise 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 treat}' 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 vessels of the United States. (453.) 912. Sec. 2503. There shall be levied, collected, and paid upon all articles mentioned in the schedules contained in the next section, imported from foreign countries, the rates of duty wliich are by tlie schedules respectively prescribed. Provided, That on the goods, wares, and merchandise in this section enumer- ated and provided for, imported from foreign countries, there shall be levied, collected, and paid only ninety per centum of the several duties and rates of duty imposed by the said schedules ui)on said articles severally, that is to say:* 913. On all manufactures of cotton of which cotton is the component part of chief value. (716, also (Jl, 62, 63, 251-3, 374, 468, 469, 620.) 914. On till wools, hair of the alpaca, goat, and other animals, and all manu- factures wholly or in part of wool or hair of the alpaca and other like animals, except umbrellas, parasols, and sunshades, covered with silli or alpaca. (717, also 526 to 52'.).) 915. On all iron and steel, and on all manufactures of iron and steel, of which such metals or either of them shall be the component part of chief value, ex- cepting cotton-machinery. (718, also 128, 285, 352, 363.) 916. On all metals not herein otherwise provided for, and on all manufactures of metals of which either of them is the component part of chief value, except- ing i)ercussion-caps, watches, jewelry, and other articles of ornament: Pro- vided, Tliat all wire rope and wire strand or chain made of iron wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty that is now levied on the iron wire of which said rope or strand or chain is made; and all wire rope, and wire strand or chain made of steel wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty that is now levied on the steel wire of which said rope or strand or chain is" made. (719, also 128, 285, 352, 363, 399, 579.) 917. On all paper, and manufactures of paper, excepting unsized printing- paper, books and other printed matter, and excepting sized or glued paper suitable only for printing paper. (720, also 133, 284, 322.) 918. On all manufactures of India-rubber, gutta-percha, or straw, and on oil- cloths of all descriptions. (721, also 100, 436, 107, 262, 372, 540.) 919. On glass and glass ware, and on un wrought pipe-clay, tine-clay, [fire- clay,] and fullers' earth. (722, also 384, 386 to 393.) 920. On all leather not otherwise herein provided for, and on all manufactures of skins, bone, ivory, horn, and leather, except gloves and mittens, and of which either of said articles is the component part of chief value ; and on liquorice-paste or liquorice-juice. (723, also 132, 289, 127, 284, 212, 415.) Schedule A. — Cotton and Cotton Goods. 921. Sec. 2504. On all manufactures of cotton (except jeans, denims, drill- ings, bed-tickings, ginghams, plaids, cottonades, pantaloon stutT, and goods of like description) not iileached, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and fill- ing, and exceeding in weight five ounces per square yard, five cents per square * Thij proviso was repealed by Act of March 3, 1875. DIGEST OF STATUTES. 5 yard; if Ijleached, five cents and a half per square yard; if colored^ stained, painted, or printed, five cents and a lialf per square yard, and, in addition thereto, ten per centum ad valorem. (468, also 62. 251, 273, 374. 716.) 922. On finer and lighter goods of like description, not <;xceeding two hun- dred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard ; if bleached, five and a half cents per square yard ; if colored, stained, painted, or printed, five and a half cents per square yard, and, in addition thereto, twenty per centum ad valorem. (468, also 62, 251, 273, •J74, 716.) 923. On goods of like description, exceeding two hundred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard ; if bleached, five and a half cents per square yard ; if colored, stained, painted, or printed, five and a half cents per square yard, and, in addition thereto, twenty per centum ad valorem. (468, also 62, 251, 373, 374, 716.) 924. On all cotton jeans, denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuffs, and goods of like description, or for similar use, if unbleached, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceeding five ounces to the square yard, six cents per square yard ; if bleached, six cents and a half per square yard ; if colored, stained, painted, or printed, six cents and a half per square yard, and, in addition thereto, ten per centum ad valorem; (469, also 716.) 925. On finer or lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, if unbleaciied, six cents per square yard ; if bleached, six and a half cents per square yard ; if colored, stained, painted, or printed, six and a half cents per square yard, and, in addition thereto, fifteen per centum ad valorem ; (469, also 716.) 926. On goods of lighter description, exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, seven cents per square yard; if bleached, seven and a half cents per square yard; if colored, stained, painted, or printed, seven and a half cents per square yard, and, in addition thereto, fifteen per centum ad valorem: (469.) Provided, That upon all plain woven cotton goods, not included in the fore- going schedule, unbleached, valued at over sixteen cents per square yard; bleached, valued at over twenty cents per square yard ; colored, valued at over twentj^-five cents per square yard, and cotton jeans, denims and drillings, nn- bleached, valued at over twenty cents per square j'ard, and all other cotton goods of every description, the value of which shall exceed twenty-five cents per squai-e yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem: And provided further, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided lor goods which are or' that number of threads. (469, also 716.) 927. Cotton thread, yarn, warps, or warp-yarn, not wound upon spools, whether single or advanced beyond the condition of single by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, valued at not exceeding forty cents per pound: ten cents per pound ; valued at over forty cents per pound and not exceeding sixty cents per pound : twenty cents per pound ; valued at over sixty cents per pound and not exceeding eighty cents per pound : thirty cents per pound ; valued at over eighty cents per pound: forty cents per pound; and, in addition to such rates of duty, twenty per centum ad valorem. (620.) 928. Spool-thread of cotton : six cents per dozen spools, containing on each spool not exceeding one hundred yards of thread, and, in addition thereto, thirty per centum ad valorem ; exceeding one hundred yards, for every addi- tional hundred yards of thread on each spool, or fractional part thereof, in ex- cess of one hundred yards : six cents per dozen, and thirty-five per centum ad valorem. (470.) 6 DIGEST OF STATUTES. 929. Cotton cords, gimps, and galloons and cotton laces colored : thirty-live per centum ad valorem. (119, 275, .374.) 930. Cotton shirts and drawers, woven or made on frames, and on all cotton hosiery: thirty-five per centum ad valorem. (374.) 931. Cotton-velvet: thirty-five per centum ad valorem. (374.) 932. Cotton braids, insertings, lace, trimming, or bobbinet, and all othef manufactures of cotton, not otherwise provided for: thirty-five per centum ad valorem. (374.) Schedule B. — Earths and Earthen Wares. 938. Brown earthen ware and common stone ware, gas-retorts, stone ware not ornamented : twenty-five per centum ad valorem. (380.) 934. China, porcelain, and Parian ware, gilded, ornamented, or decorated in any manner: fift}' per centum ad valorem. (381.) 935. Cliina, porcelain, and Parian ware, plain white, and not decorated in any manner: forty-five per centum ad valorem ; on all other earthen, stone, or crockery ware, white, glazed, edged, printed, painted, dipped, or cream-colored, composed of earthy or mineral substances, and not otherwise provided for: forty per centum ad valorem. (382.) 936. Stone ware above the capacity of ten gallons : twenty per centum ad valorem. (257.) 937. Slates, slate-pencils, slate chimnej'-pieces, mantels, slabs for tables, and all other manufactures of slate: forty per centum ad valorem. (383.) Roofing- slates: thirty-five per centum ad valorem. (139, 29fi.) 938. Unwrought clay, pipe-cla}', fire-cla}' : five dollars per too. (384.) 939. Kaoline: five dollars per ton. (384.) 940. On fullers' earth : three dollars per ton. (384.) 941. Red and French chalk: twenty per centum ad valorem. (384.) 942. Chalk of all descriptions, not otherwise provided for: twenty-five per centum ad valorem. (384.) 943. Whiting and Paris-white: one cent per pound. (3E5.) 944. Whiting ground in oil: two cents per pound. (385.) 945. Paris-white ground in oil: one cent and a half per pound. (217.) 946. All plain and mould and press glass not cut, engraved, or painted . thirty-five per centum ad valorem. (386.) 947. All articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass silvered, or looking-glass plates : forty per centum ad valorem. (387.) 948. All unpolished cylinder, crown, and common window-glass, not exceed- ing ten by fifteen inches square : one cent and a half per pound ; above that and not exceeding sixteen by twenty-four inches square : two cents per pound ; above that and not exceeding twenty-four by thirty inches square: two cents and a half per pound; all above that: three cents per pound. (388, 2071.) ,SVe table. Part IV. 949. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square : two and one half cents per square foot ; above that, and not exceeding sixteen by twenty-four inches square: four cents per square foot; above that, and not exceeding twenty-four by thirty inches square: six cents per square foot ; above that, and not exceeding twenty -four by sixty inches : twenty cents per square foot; all above that: forty cents per square foot. (389.) See table,, Part IV. 950. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen inches square: seventy- rive cents per one hundred square feet ; above that, and not exceeding sixteen "jy twenty-four inches square : one cent per square foot ; above that, and not «xcee'd\ng twenty-four by thirty inches square: one cent and a half per square DIGEST OF STATUTES. 7 foot; all above that, two cents per square foot. And all fluted, idled, 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 im- posed. (390.) See table, Part IV. 951. Cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square : three cents per square foot ; above that, and not exceeding sixteen by twent3'-four inches square : five cents per squ^re foot ; above that, and not exceeding twenty -four by thirty inches square: eiglit cents per square foot; above that, and not exceeding twenty -four by sixty inches square: twenty-five cents per square foot ; all above that: fifty cents per square foot. (391.) See table, Part IV. 952. Cast polished plate-glass, silvered, or looking-glass plates not exceeding ten by fifteen inches square: four cents per square foot; above that, and not exceeding sixteen by twenty -four inches square: six cents per square toot; above that, and not exceeding twenty-four by thirty inches square : ten cents per square foot ; above that, and not exceeding twenty-four by sixty inches square : thirty-five cents per square foot ; all above tliat : sixty cents per square foot. But no looking-glass plates or plate-glass, silvered, when framed, shall pa}^ a less rate of duty than that imposed u|)on similar glass of like description not framed, but shall be liable to pay in addition thereto thirty per centum ad valorem upon such frames. (o9'2.) See table, Part IV. 953. Glass bottles or jars filled with articles not otherwise provided for : thirty per centum ad valorem. (GY.) 954. Porcelain and Bohemian glass, glass crystals for watches, glass pebbles for spectacles, not rough ; paintings on glass or glasses, and all manufactures of glass, or of which glass shall be a component material, not otherwise pro- vided for, and all glass bottles or jars filled with sweetmeats or preserves, not otherwise provided for: forty per centum ad valorem. (393.) Schedule C. — Hemp, Jute, and Flax Goods. 955. Flax-straw: five dollars per ton. (596.) 956. Flax not hackled or dressed: twenty dollars per ton. (596.) 957. Flax hackled, known as " dressed line :" forty dollars per ton. (596.) 958. Hemp, Manila, and other like substitutes for hemp, not otherwise pro- vided for : twenty-five dollars per ton. (596.) 959. Tow of flax or hemp: ten dollars per ton. (596.) 960. Jute, sunn, and Sisal grass, and other vegetable substances not enu- merated, used for cordage: fifteen dollars per ton. (255, 596.) 961. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks, handkerchiefs, lawns, or other manuftictures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not otherwise provided for, valued at thirty cents or less per square yard: thirty-five per centum ad valorem; valued at above thirty cents per square yard : forty per centum ad valorem ; flax or linen yarns for carpets, not exceeding number eight Lea, and A'alued at twenty-four cents or less per pound : thirty per centum ad valorem ; flax or linen yarns valued at above twenty-four cents per pound: thirty-five per centum ad valorem; flax or linen thread, twine and pack-thread, and all other manufactures of flax, or of which flax shall be the component material of chief value, not otherwise pro- vided for: forty per centum ad valorem. (375.) 962. Thread lace and insertings : thirty per centum ad valorem. (101, 232.) 963. On all burlaps, and like manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, excepting such as may be suitable for bagging for cotton : thirty per centum ad valorem. (725.) 964. Oil-cloth foundations or floor-cloth canvas, made of flax, jute, or hemp, 8 DIGEST OF STATUTES. or of which flax, jute, or hemp shall be the component material of chief value: forty per centum ad valorem ; (725.) 965. Gunny-cloth, not bagging, valued at ten cents ."•r less per square yard, three cents per pound ; over ten cents per square yard, four cents per pound. (377.) 966. Bags, cotton bags, and bagging, and all other like manufactures, not herein otherwise provided for, (except bagging for cotton,) composed wholly or in part of flax, hemp, jute, gunny-cloth, gunny-bags, or other material: forty per centum ad valorem. (725.) 967. On bagging for cotton, or other manufactures, not otherwise herein provided for, suitable to the uses for which cotton bagging is applied, composed iu whole or in part of hemp, jute, flax, gunny-bags, gunny-cloth or other ma- terial, and valued at seven cents or less per square yard, two cents per pound ; valued at over seven cents per square yard, three cents per pound. (597.) 968. Tarred cables or cordage: three cents per pound. (376.) 969. Untarred Manila cordage : two and a half cents per pound. (376.) 970. All other untarred cordage: three and a half cents per pound. (376.) 971. Hemp yarns: five cents per pound. (376.) 972. Seines: six and a half cents per pound. (376.) 973. Sail-duck or canvas for sails: thlrt}' per centum ad valorem. (377.) 974. Russia and other sheetings of flax or hemp, brown and white: thirty- five per centum ad valorem. (377.) 975. All other manufactures of hemp, or of which hemp shall be the com- ponent material of chief value, not otherwise provided for: thirty per centum ad valorem, (377.) 976. Grass-cloth: thirty per centum ad valorem. (377.) 977. Jute-yarns: twenty-five per centum ad valorem. (377.) 978. All other manufactures of jute or Sisal-grass, not otherwise provided for: thirty per centum ad valorem. (377.) Schedule D. — Liquors. 979. [Wines imported in casks, containing not more than twenty-two per centum of alcohol, and valued at not exceeding forty eent.^ perpallon : twenty-five cents pergallon ; valued at over forty cents, and not over one dollar per gallon : sixty cents per gallon ; valued at over one dollar per gallon : one dol'ar per gallon, and, in addition thereto, twenty five per centum ad valorem.] (585, 2173.) 980. [Wines of all ler, articles composetl of. — Braces, suspenders, webbing, r»r other fabrics, composed wholly or in part of India rublier, not otherwise pro- vided for: thirty-five per centum ad valorem. (109, 264.) 1309. Articles composed wholW of India rubber, not otherwise provided fo<*: twenty-five per centum ad valorem. (100, 264.) 1310. India rubber boots and shoes: thirty per centum ad valorem. (184.) 1311. Ink, printers' ink, and ink-powders: thirty-five per centum ad valorem. (125, 281.) 1312. Insulators for use exclusively in telegraphy, except those made of glass: twenty-five per centum' ad valorem. (726.) 1313. Iodine, salts of: fifteen per centum ad valorem (52); resublimed: sev- enty-five cents per pound. (212.) 1314. Ivory or bone dice, draughts, chess-men, chess-balls, and bagatelle- balls : fifty per centum ad valorem. (430.) 1315. Japanned ware of all kinds, not otherwise provided for: forty per cen- tum ad valorem. (125, 229.) 1316. Jellies of all kinds : fifty per centum ad valorem. (430.) 1317. Jet, manufactures and imitations of: thirty-five per centum ad valorem. (125, 281.) 1318. Lead, nitrate of: three cents per pound. (52.) 1319. Leather. — Bend or belting-leather, and Spanish or otlier sole leather : fifteen per centum ad valorem ; calf-skins, tanned, or tanned and dressed : tvventy- five per centum ad valorem ; upper-leather of all other kinds, and skins dressed and finished of all kinds, not otherwise provided for: twenty per centum ad valorem; skins for morocco, tanned, but unfinished : ten per centum ad valo- rem (706) ; manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for : thirty five per centum ad valorem. (132, 289.) 1320. Leather and skins, japanned, patent or enamelled : thirty-five per cen- tum ad valorem. (125, 281.) 1321. All leather and skins, tanned, not otherwise provided for: twenty-five per centum ad valorem. (92, 100, 282.) 1322. Lemon and lime-juice: ten per centum ad valorem. (78.)* 1323. Licorice-paste, or licorice in rolls : ten cents per pound. (415.) 1324. Licorice juice : five cents per pound. (212.) 1325. Lime: ten i)er centum ad valorem. (78.) 1326. Linseed or tlaxseeay or myrtle, Brazilian and Chinese. (782.) 1793. Wearing apparel in actual use, and otlier personal effects, (not mer- chandise,) professional books, implements, instrumeiits. and tools of trade,* occupation, or eraplayment of persons arriving in the United States. But this * Stereoscopes »n<\ views not exempt under this provision. (S. S., 2360.) DIGEST OF STATUTES. 37 exemption shall not be construed to include machinery, or other articles im- ported for use in any manufacturing establishment, or for sale. (167.) 1794. Whalebone, unmanufactured, (782) 1795. Woad, weld or pastel. (IG7.) 1796. Wood-ashes, and lye of, and beet-root ashes, (659.) 1797. Woods, poplar, or other woods for the manufacture of paper (659.) 1798. Woods, namely, cedar, lignum-vitoe, lance-wood, ebouy, box, grana- dilla, mahogany, rose-wood, satin-wood, and all cabinet woods, unmanufac- tured. (167.) 1799. Works of art : paintings, statuar}^, fountains, and other works of art, the production of American artists. But the fact of such production must be vp»itied by the certificate of any consul or minister of the United States in- dorsed upon the written declaration of the artist. (648.) 1800. Works of art: paintings, statuary, fountains, and other works of art, jncnorted expressly for presentation to national institutions or to any State, or to any municipal corporation. (649.) 1801. Worm-seed, Levant. (659.) 1802. Xylonite, or Xylotile. (659.) 1803. Yams. (788.) 1804. Yeast-cakes. (783.) 1805. Zaffer. (783.) 1806. Sec. 2506. Whenever the President of the United States shall receive s^tisfactorj' evideuce that the Imperial Parliament of Great Britain, the Parlia- ment of Canada, and the Legislature of Prince Edward's Island have passed laws on their part to give full effect to the provisions of the treaty between the United States and Great Britain signed at the city of Washington on the eighth .day of Ma}', eighteen hundred and seventy-one, as contained in articles eighteenth to twenty -fifth, inclusive, and article thirtieth of said treaty, he is hereby authorized to issue his proclamation declaring that he has such evidence, and thereupon, from the date of such proclamation, and so long as the said articles eighteenth to twenty- -fifth inclusive, and article thirtieth of said treaty, shall remain in force, according to the terms and conditions of article thirty- third of said treaty, all fish-oil and fish of ail kinds, (except fish of the inland lakes and of the rivers falling into them, and except fish preserved in oil,) being the produce of the fisheries of tlie Dominion of Canada or of Prince Edward's Island, shall be admitted into the United States free of duty (818) ; and when- ever the colony of Newfoundland shall give its consent to the application of the stipulations and provisions of the said articles eighteenth to twenty-fifth of said treaty, inclusive, to that colony, and the legislature thereof and the Impe- rial Parliament shall pass the necessary laws for that purpose, the above- enumerated articles, being the produce of the fisheries of the colony of New- foundland, shall be admitted into the United States free of duty, from and after the date of a proclamation b}' the President of the United States, declaring that he has satisfactory evidence that the said colony of Newfoundland has consented, in a due and proper manner, to have the provisions of the said articles eighteenth to twenty-fifth, inclusive, of the said treaty extended to it, and to allow the United States the full benefits of all the stipulations therein contained, and shall be so admitted free of duty, so long as the said articles eighteenth to twenty-fifth, inclusive, and article thirtieth, of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty (819); but the provisions of this section shall not apply to any articles of merchandise mentioned therein which were held in bond by the customs ofl3cersof the United States on the first day of July, eighteen hundred and seventy-three. (822.) 1807. Sec. 2507. Whenever any vessel laden with merchandise in whole or >n part subject to duty has been sunk in any river, harbor, bay, or waters sub- ject to the jurisdiction of the United States, and within its limits, for the period 38 DIGEST OF STATUTES. of two years, and is abandoned by the owner thereof, any person who ma} raise such vessel shall be permitted to bring any merchandise recovered there- from into tlie port nearest to the place where such A'essel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house; but under such regulations as the Secretary of the Treasury may prescribe. (24.) 1808. Sec. 2508. The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, which is now admitted into tiie ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribe. (480, see amendment, post, 2236.) 1809. Sec. 2509. The produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick l)y American citizens, the same being un- manufactured in whole or in part, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall, from time to time, prescribe. (482.) 1810. Sec. 2510. Machinery for the manufacture of beet sugar, and imported for that purpose solely, shall be exempted from duty. (542.) 1811. Sec. 2511. 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 sliall have been re- paired ; and the Secretary of the Treasury is authorized and directed to pre- scribe such rules and regulations as ma}' be necessary to protect tlie revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting 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. (578.) 1812. Sec. 2512. All paintings, statuary, and photographic pictures imported into the United States for exhibition by any association duly authorized under the laws of the United States or any State for the promotion and encourage- ment of science, art, or industry, and not intended for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall pre- scribe. But bonds shall be given for the payment to the United States of such duties as are now imposed bylaw upon any and all of such articles as shall not be re-exported within six months after such importation. (696.) 1813. Sec. 2513. All lumber, timber, hemp, manila, and iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal which may be necessary for the construction and equipment of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and finished after the sixth day of June, eighteen hundred and seventy-two, ma}'^ he imported in bond, under such regulations as the Secretary of the Treasury may prescribe : and, upon proof tliat such materials have been used for such purpose, no duties shall be paid thereon. But vessels receiving the benefit 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 on which a rebate is herein allowed. (788.) 1814. Sec. 2514. All articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may pi escribe. (788, second proviso, 2237.) 1815. Sec. 2515. That no duty shall be levied or collected on the importation DIGEST OF STATUTES. 39 of peltries brought into the Territories of the United States, nor on tl,e proper goods and effects, of whatever nature, of Indians passing or repassing the boundary-line aforesaid, unless the same be goods in bales or other large pack- ages unusual among Indians, whicli shall not be considered as goods belonging to Indians, nor be entitled to the exemption from duty aforesaid. (G b.) 1816. Sec. 2516. There shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty often per centum ad valorem ; and on all articles manufactured in whole or in part, not herein enumerated or provided for, a duty of twentj^ per centum ad valorem. (168, 458.) TITLE XXXIV. COLLECTION OP DUTIES UPON IMPORTS. CHAPTER ONE. COLLECTION-DISTRICTS, PORTS, AND OFFICERS. 1817. Sec. 2580. The Secretary of the Treasury shall appoint inspectors of the customs to reside at San Antonio, Eagle Pass, the Presidio del Norte, and San Elizario, or at such other points as he may designate, not exceeding four in number, upon the routes by which goods entered and bonded and witlidrawn from warehouse may, in pursuance of law, be exported to Mexico; and such inspectors shall make a report semi-annually to the Secretary of the Treasury of all the trade that passes under inspection, stating tlie number of packages, description of goods, their value, and the names of the exporters.* 1818. Sec. 2581. All merchandise transported in bond to tlie port of Browns- ville from any other port in the United States, by Brazos Harbor, may, on arrival in that harbor, be transshipped under such regulations, not inconsistent with law, as the Secretary of the Treasury may prescribe, in other vessels for transpor- tation by the Rio Grande to Brownsville; and all merchandise imported into the district by Brazos Harbor, from any foreign country, may in like manner be transshipped to Brownsville as provided for goods, wares, and merchandise transshipped in bond.f 1819. Sec. 2608. There shall be appointed by the President, by and with the advice and consent of the Senate, four appraisers of merchandise, who shall be employed in visiting such ports of entry in the United States, under the direc- tion of the Secretary, as may be deemed useful by him for the security of the revenue, and shall at such ports atlbrd such aid and assistance in the appraise- ment of merchandise thereat as may be deemed necessary by the Secretary of the Treasury to protect and insure uniformity in the collection of the revenue from customs. (37.) 1820. Sec. 2609. Whenever an appraisement of imported merchandise is to be made at any port for which no appriuser is provided by law, the collector of the district shall appoint two respectable resident merchants, who shall be the appraisers of such merchandise. (1-15.) 1821. Sec. 2610. Every raeix-hant who, after being chosen by the collector as provided in the preceding section, and after due notice of such choice has beeu » Act of August 30, 1852, ch. 96, ? 3. t Act of June 16, 1860, ch. 134, ? 4. 12tb Stat. 39. 40 DIGEST OF STATUTES. given to him in writing, declines or neglects to assist at such appraisement, shall be liable to a penalty not exceeding fifty dollars, and to the costs of prose- cution therefor.* 1822. Sec. 2611. Special examiners of drugs, medicines, chemicals, and so forth, shall, before entering upon their duties, take and subscribe an oath faith- fully and diligently to perform such duties, and to use their best endeavors to prevent and detect frauds upon the revenue of the United States ; which oath shall be administered by the collector of the port or district where the examiner making it is employed. (33.) 1823. Sec. 2612. The Secretary of the Treasury shall give to the collectors of districts for which an examiner of drugs, medicines, and chemicals is not provided by law, such instructions as he may deem necessary to prevent the importation of adulterated and spurious drugs and medicines. (32.) CHAPTER FOUR. ENTRY OP MERCHANDISE. 1824. Sec. 2766. The word "merchandise," as used in this Title, may include goods, wares, and chattels of every description capable of being imported. 1825. 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. 1826. Sec. 2768. The word "■ master," as used in this Title, may include any person having the chief charge or command of the employment and navigation of a vessel. 1827. Sec. 2769. In cases where the forms of official documents, as prescribed by this Title, shall be substantially complied with and observed, according to the true intent thereof, no penalt}' or forfeiture shall be incurred by a deviation therefrom. f 1828. Sec. 2794. Every importer of distilled spirits or wines, or person to whom distilled spirits or wines are consigned, shall make a separate and ad- ditional entry thereof, specifying the name of the vessel, and her master, in which, and the place from which, such spirits or wines were imported, together with the quantit}^ and quality thereof, and a particular detail of the casks or receptacles containing the same, with their marks and numbers ; such entry shall be subscribed 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. | 1829. 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 mak- ing 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. (3.) * Act of March 1, 1823, ch. 21, § 19. 3d Stat. 736. + Ajt of March 2, 1799, ch. 22, g 1 II. 1 Stat. 704. t Act of March 2, 1799, ch. 22, g 37. 1 Stat. 658. DIGEST OF STATUTES. 41 1830. SfiC. 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 lie, mny in his discretion esti- mate the amount of the duty on such excess; whit-h shall be forthwith paid by the master, to the collector, on pain of forfeiting the value of such excess. (3.) 1831. Sec. 2797. If any other or greater quantity of articles are found oa 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 anj'^, 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 moreover be liable to a penalty of treble the value of the articles omitted or landed. (3.) 1832. Sec. 2798. The master of any vessel propelled by steam, arriving at any port in the United States, may retain all the coal such vessel may have on board at the time of her arrival, and may proceed with such coal to a foreign port, without being required to laud the same in the United States, or to pay any duty thereon. (19 b.) 1833. 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 onl}-, 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 particularizing 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 sub- scribed 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 contents 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 packages 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 prop- erty of a person named who has arrived, or is shortly expected to arrive in the United States, and are not directly or indirectly imported for any other, or intended for sale.* - 1834. Sec. 2800. Whenever the person making entry of any articles as wear- ing 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 collector, in a sum equal to the duties on like articles imported subject to 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. f 1835. Sec. 2801. On compliance with the two preceding sections, and not otherwise, a permit shall be granted for landing such articles. But whenever the collector and the naval officer, if any, think proper, thej' 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.f 1836. Sec. 2802. Whenever any article subject to duty is found in the bag- * Act of March 22, 1799, ch. 22, § 46. 1 Stat. 661. t Act of March 22, 1799, ch. 22, § 46. 1 Stat. 662. 42 DIGEST OF STATUTES. gage of any person arriving within the United States, which was not, at th« time of making entry for such baggage, mentioned to the collector before wLom such entry was made, by the person making entry, such article shall be for- feited, and the person in whose baggage it is found shall be liable u a penalty of treble the value of such article.* 1837. 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 pa^'ment or exaction of any import duty, and to be delivered to such parties on their departure for their foreign destination, under such rules, regu- lations, and fees as the Secretary of the Treasury may prescribe. (465.) 1838. 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 entrj' 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, with the date thereof 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. (.507.) 1839. Sec. 2837. All invoices shall be made out in the weights or measures of the country or place from which the importation is made, and shall contain a true statement of the actual weights or measures of such merchandise, with- out any respect to the weights or measures of the United States. (463.) 1840. Sec. 2838. All invoices of merchandise subject to a duty ad valorem shall be made out in the currenc}' of the place or country from whence the im- portation shall be made, and shall contain a true statement of the actual cost of such merchandise, in such foreign currency or currencies, without any respect to the value of the coins of the United States, or of foreign coins, by law made current within the United States, in such foreign place or country. (12.) 1841. Sec. 2839. If any merchandise, of which entry has been made in the office of a collector, is not invoiced according to the actual cost thereof at the place of exportation, with design to evade payment of dut}^ all such merchan- dise, or the value thereof, to be recovered of the person making entry, shall be forfeited.f 1842. Sec. 2852. When any merchandise is admitted to an entry upon in- voice, the collector of the port in which the same is entered shall certify the same under his official seal; and no other evidence of the value of such mer- chandise shall be admitted on the part of the owner thereof, in any court of the United States, except in corroboration of such entry.| 1843. Sec. 2853. All invoices of merchandise imported from any foreign country shall be made in triplicate, and signed by the person owning or ship- ping such merchandise, if the same has actually been purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than b}' purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner. (310.) 1844. Sec. 2854. 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 nearest the place of shipment, for the use of the United States, and shall have indorsed thereon, when so produced, a declaration sign(;d b3' the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects true; that it contains, if the merchandise mentioned therein is subject to ad valorem duty, and was obtained by purchase, a true and full statement of the time when and the place where the same was purchased, and * Act of March 22, 1799, ch. 22, ? 46. 1 Stat. 662. t Act of March 2, 1799, ch. 22, » 66. 1 Stat. 677. i Ac t of March 1, 1823, ch. 21, \ 23. 3 Stat. 737. DIGEST OF STATUTES 43 the actual cost thereof, and of all charges thereon ; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have actuall}' been allowed thereon; and when obtained in any other manner than by pur- chase, the actual market-value thereof at the time and place when and where the same was procured or manufactured ; and, if subject to specific duty, the actual quantity thereof; and that no different invoice of the merchandise, men- tioned in the invoice so produced, has been or will be furnished to any one. If the merchandise was actuall}' purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is the currency which was actuall}^ paid for the merchandise by the purchaser. (310.) 1845. 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; where- upon 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 mer- chandise therein mentioned. 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 merchandise; shall file another in his office, to be there carefully preserved ; and shall, as soon as practicable, transmit the re- maining one to the collector of the port of the United States at which it shall be declared to be the intention to make entry of the merchandise. (310.) 1846. Sec. 2856. In case of merchandise imported from a foreign country adjacent to the United States, the declaration in the two preceding sections required, may be made to, and the certificate indorsed by, the consul, vice- consul, or commercial agent at or nearest to the port of clearance for the United States.* 1847. Sec. 2857. Whenever, from a change of the destination of any mer- chandise, after the production of the invoice thereof to the consul, vice-consul, or commercial agent, or from other cause, the triplicate transmitted to the col- lector of the port to which such merchandise was originall}' destined, is not received at the port where the same actually arrives, and where it is desired to make entrj' thereof, the merchandise miiy be admitted to an entry on the exe- cution by the owner, consignee, or agent, of a bond, with sufficient 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 wiiom such invoice has been produced, to trans- mit to such collector a certified copy thereof; and such consul, vice-consul, or commercial agent shall transmit the same accordingly 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 de- layed longer than eighteen months from the time of making such entry. (310.) 1848. Sec. 2858. Whenever, from accident or other cause, it has become im- practicable for the person desiring to make entry of any merchandise, to pro- duce, at the time of making such entry, any invoice thereof, as hereinbefore req v.red, it shall be lawful for the Secretary of the Treasury to authorize the entry of such merchandise ujjon such terms and in accordance with such gen- eral or special regulations as he may prescribe. The Secretary of the Treasury is hereby invested with the like powers of remission in cases of forfeiture arising under the foregoing provisions as in other cases of forfeiture under the revenue laws. (310, 2d Pro V.) 1849. Sec. 2859. The six preceding sections shall not apply to countries Act of July 27, 1868, ch. 254. 15th Stat. 226. 44 DIGEST OF STATUTES. wheie there is no consul, vice-consul, or commercial 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 without the production of the triplicate invoice, and without submitting the question to the Secretary of the Treasur^^, if he is satisfied that the neglect to produce such invoice was un- intentional and that the importation was made in good faitli, and without any purpose of defrauding or evading the revenue laws. (310, 483.) 1850. Sec. 2860. Except as allowed in the four preceding sections, no mer- chandise imported from any foreign place or country shall be admitted to an entry unless the invoice presented in all respects conforms to the requirements of sections twenty-eight hundred and fifty-three, twenty-eight hundred and fifty-four, and twenty-eight hundred and fifty-five, and has thereon tlie certifi- cate of the consul, vice-consul, or commercial agent in those sections specified, nor unless the invoice is verified at the time of making such entry by the oath of the owner or consignee, or of the authorized agent of the owner or consignee, certifj'ing that the 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, nor, unless the triplicate transmitted by the consul, vice-consul, or commercial agent to the collector has been received by him. (810.) 1851. Sec. 2861. No consular officer of the United States shall grant a cer- tificate for merchandise shipped from countries adjacent to the United States, which have passed a consulate after purchase for shipment. (815.) 1852. Sec. 2862. All consular officers are hereby authorized to require, before certifying any invoice under the provisions of the preceding sections, satisfac- tory evidence, either by the oath of the person presenting such invoices or otherwise, that such invoices are correct and true. In the exercise of the dis- cretion 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.* 1853. 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 an}' 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 Treasury. (304.) 1854. 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 SLuy invoice which does not contain a true statement of all the particulars here- inbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, such merchandise, or the value thereof, shall be forfeited. (310, 2199.) 1855. Sec. 2865. Every person who makes out or passes, or attempts to pass, through the custom-house any false, forged, or fraudulent invoice, or who shall aid or abet in making or passing such false, forged, or fraudulent invoice, shall be deemed guilty of a misdemeanor, punishable by a fine of not more than five thousand dollars, or by imprisonment for not more than two years, or both ip. the discretion of the court.f (Sec amendment, post, 2238.) 1856. Sec. 2866. From the date of the President's proclamation declaring that he has evidence that the Imperial Parliament of Great Britain, the Parlia- ment of Canada, and the legislature of Prince Edward's Island have passed laws on their part to give etfect to the provisions of the treaty of Washington of May eighth, eighteen hundred and seventy-one, as contained in articles eighteen to twenty-five inclusive, and article thirty of saitl 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 • Act of March 3, 1865, ch. 111. 13th Stat. 532. t Act of August 30, 1842, ch. 270, 2 19. 5th Stat. S65. DIGEST OF STATUTES. 45 the ports of New York, Boston, and Portland, and any otLei ports in the rrnited States which have been, or may from time to time be, specially desig- nated by the President of the United States and destined for Her l^ritanntc Majesty's possessions in North America, may be 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 conllitions, goods, wares, or merchandise may be conveyed in transit, without the payment of duties, from such possessions, through the territory of the United States, for export from the said ports of the United States. (820.) CHAPTER FIVE. UNLADING. 1857. 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 difterent 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. (2, 18, 19, 476, 496.) 1858. Sec. 2886. On the sale of any C9,sk, vessel, or case, which has been or shall be marked as containing distilled spirits or wines, and which has been emptied of its contents, 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 customs, who shall, on due notice being given, attend for that purpose, at whicli time the certificate which ought to accompany such chest, vessel, or case, shall also be returned and cancelled. Every person who shall obliterate, counterfeit, alter, or deface any mark or numlier placed by an officer of inspection upon any cask, vessel, or case, containing distilled spirits or wines, or aii}^ 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 pursuant 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 whvch 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 customs, shall for every such ofi'ence be liable to a penalty of one hundred dollars, with costs of suit. (2, 19, 476, 496.) 1859. Sec. 2895. Whenever any Spanish vessel shall arrive in distress, in any port of the United States, having been damaged on the coasts or within the limits of the United States, and her cargo shall have been unladen, in cott 46 DIGEST OF STATUTES. formiJy with tJe provisions of the four preceding sections, the cargo, or anj part thereof, ma}', if the vessel shoukl be condemned as not seaworth}^, or be deemed incapable of performing her original vo.yage, afterward be reladen on board an}- other vessel under the inspection of the officer who superintended the landing thereof, or other proper person. No duties, charges, or fees what- ever, shall be paid on such part of the cargo as may be reladen an J carried awa}', either in the vessel in which it was originally imported, or in any other.* 1860. 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 entr}' thereof, and the tare shall be specified therein, the collector, if he sees fit, or the collector and naval officer, if an^^, if they see fit, may, with the con- sent of the consignees, 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 tlie Treasury may from time to time prescribe ; but in no case shall there be any allowance for draught. (302.)f CHAPTER SIX. APPRAISAL. « 1861. 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 ap- praised 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, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned 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 meantime any package shall be opened, without the consent of the collector or survej'or 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 for- feited. | 1862. Sec. 2900. The owner, consignee, or agent of any merchandise which has been actually purchased, or procured otherwise than by purchase, at the time, and not afterward, when he shall produce his original invoice to the col- lector and make and verify his written entry of his merchandise, may make such addition in the entry to the cost or value given in the invoice as in liis opinion may raise the same to the actual market-value or wholesale price of such merchandise at the period of exportation to the United States in the principal markets of the country from which the same has been imported ; and the collector within whose district the same may be imported or entered may cause such actual market-value or wholesale price to be appraised ; and if such appraised value shall exceed by ten per centum or more the value so declared in the entry, then, in addition to the duties imposed by law on the same, there Bhall be collected a duty of tvventy per centum ad valorem on such appraised value. The duty shall not, hovvever, be assessed upon an amount less than the invoice or entered value. (474.) 1863. Sec. 2901. The collector shall designate on the invoice at least one * Act of February U, 1805, ch. 15. 2d Stat. 214. t 'Ihf word here Kiven as "draught," was "draft" in the \ct of .Tiily 14, 1862 (ante, 302), and in the Act of Mareh 12, 17ii9 (ante 5). In Marriott r.«. Briine i9lh How., 633), it was held tliat this word shouly which the color and gr des of sugar are to he regulated, shall be selected and furnished to the collectors of sui'li ports of entry as may be necessary by the Secretary of the Treasury, from lime to time, and in such manner as he may deem ex[)edient. (326, Proviso.) 1877. Sec. 2915. The Secretary of" the Treasury shall, l)y regulation. prescrii)e and require that samples from packages of sugar shall be taken hy the proper otticers, in such manner as to ascertain the true quality of such sugar; and the weights of sugar imported in casks or l)Oxes shall be marked distinctly by the custom-house weigher, b}- scoring the figures indelibly on each [)ackage. (680, Proviso.) 1878. Sec. 2916. For the purpose of carrying into effect the classification of wool and hair of animals, prescribed by Schedule L, Title " Duties upon Im- ports," a sufficient number of distinctive samples of the various kinds of wool or hair eral)raced in each of the three classes n:imed, selected and prepared under the direction of the Secretary of the Treasury, and duly verified by him, the standard samiiles of which shall be retained in the Treasury Department, shall be deposited in the custom-houses and elsewhere, as he may direct ; which samples shall be used by the proper officers of the customs, to determine th*^ class to which any imported wool or liair belongs. (530.) 1879. Sec. 2917. The standard for vinegar shall be taken to be that strength which requires tiiirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar; and all import duties that may be imposed by Inw on vinegar imported from foreign countries shall be coUec'ed according to this standard, (784.) 1880. Sec. 2918. The Secretary of the Treasury ma}', under the direction of the President, adopt such hydrometer as he may deem best calculated to pro- mote the public interest for the pui'pose of ascertaining the proof of liquors; and, after such adoption, the duties imposed by law upon distilled spirits shall be collected according to the proof ascertained by any hydrometer so adopted.* 1881. Sec. 2919. For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained 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 respec- tively be estimated as a l)ushel. (492.) 1882. 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 measui'ed, or gauged, the same shall be weighed, gauged, or measured at the expense of the owMier, agent, or consignee. 1883. Sec. 2921. If. on the opening of any package, a deficiency of any ar- ticle shall be found, on examination by the appraisers, the same shall be certi- fied to the collector on the invoice, and an allowance for the same be made in estimating the duties. (22 6, last Prov.) 1884. Sec. 2922. The appraisers, or the collector and naval oflficer, as the case may be, may call before them and examine upon oath, any owner, importer, consignee, or other person, touching any matter or thing which they may deem * Act of January 12, 1825, ch. 4. 4th Stat. 79. 4 50 DIGEST OF STATUTES. material in ascertaining the trne market- value or wholesale price of auy mer chaudise imported, and require tlie production, on oath, to the collector or to any permanent appraiser, of any letters, accounts, or invoices, in his possession relating to the same. AH testimony in writing, or depositions, taken b^?^ virtue of this section, shall l)e filed in the collector's office, and preserved for future use or reference, to be transmitted to the Secretary of the Treasury- when he shall require the same. (21.) 1885. Sec. 2923. If any person so called shall neglect or refuse to attend, or shall decline to answer, or shall, if required, refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by an appraiser or collector and naval officer, he shall be liable to a penalty of one hundred dollars ; and if such person be the owner, importer, or consignee, the appraisement which the appraisers, or col- lector and naval otlicer, where there are no legal appraisers, ma}^ make of the merchandise shall be final and conclusive. (21.) 1886. Sec. 2924. Any person who shall willfully and corruptly swear falsely on an examination before any appraiser, or collector and naval officer, shall be deemed guilty of perjury ; and if he is the owner, importer, or consignee, the merchandise shall be forfeited. (21.) 1887. Sec. 2925. Whenever, in the opinion of the Secretarj- of the Treasury, it may be necessary in onler to carry into full effect the laws for the collection of the revenue, he may authorize the collector of an}' district into which mer- chandise, sulyect to duty, may be importeil, to require the owner, importer, or consignee of such merchandise, to give bond, in a sum not exceeding the value of such merchandise, that he will produce or cause to be produced, within a reasonal)le time, to be fixed by the Secretary, such proof as the Secretary ma}' deem necessary, and as is in the power of the owner, importer, or consignee, to obtain, to enable the collector to ascertain tlie class or description of manu- facture, or rate of duty, to which such merchandise is justly liable.* 1888. 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 invoice, or for any other cause, or which has received damage during the voyage, shall be conve3-ed to some warehouse or storehouse, to be desig- nated 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 exhi- bition 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 permit granted by the collector for the de- livery thereof. (4.) 1889. Sec. 2927. In respect to articles tliat have been damaged during the voyage, wliether subject to a dutv ad-valorera, or chargeable with a specific duty, either b^- number, weight, or measure, the appraisers sliall ascertain and certif}' to what rate or percentage the merciiandise is damaged, and the rateofr perceiitage of damage, so ascertained and certified, shall be deducted from tlie original amount, subject to a duty ad-valorem, or from the actual or original number, weight, or measure, ou which specific duties would have been com- puted. No allowance, however, for the damage on any merchandise, that has been entered, and on which the duties have been paid or secured to be paid, and for which a permit has been granted to the owner or consignee thereof, and which may on examining the same prove to be damaged, shall be made, 'inless proof to ascertain such damage shall be lodged in the custom-liouse of the port where such merchandise has been landed, within ten days after the landing of such merciiandise. (4, page C.) * Act of May 28, 1830, ch. 147, ? S. 4th Stat. 411. t The word "or" in the original section of the Act of 17'J9 (Sec. 52), was erroneously changed to "of" in the " Revised Statutes," from which the above is copied. DIGEST OF STATUTES. 51 1890. 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 execnted 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 A'oyage ; and in all cases where the owner, importer, consignee, or agent shall be dissatisfied with such appraisement, he shall be entitled to the privileges of appeal as provided for in this title. (14 c.) 1891. Sec. 2929. The principal appraisers shall revise and correct the report of the assistant appraisers as they may judge proper, and report to the col lector their decision thereon. If the collector deems any appraisement of goods too low, he may order a reappraisement, either l\y the princii)al ap- praisers, or by three merchants designated l>y him for that purpose, wlio shall be citizens of the United States ; and may cause the duties to be charged accordingly.* 1892. Sec. 2930. If the importer, owner, agent, or consignee, of any mer- chandise shall be dissatisfied with the appraisement, and shall have complied with the foregoing requisitions, he may forthwith give notice to the collector, in writing, of such dissatisfaction ; on the receipt of which the collector shall select one discreet and experienced merchant to be associated with one of the general appraisers wherever practicable, or two discreet and experienced mer- chants, citizens of the United States, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions; and if they shall disngree, the collector shall decide between them ; and the appraisement thus determined shall be final, and deemed to be the true value, and the duties shall be levied thereon accordingly (21, 1st Prov.) 1893. Sec. 2931. On the entry of any vessel, or of any merchandise, the decision of the collector of customs at the port of importation and entry, as to the rate and amount of duties to be paid on the tonnage of such vessel or on sucli merchandise, and the dutiable costs and charges thereon, shall be final and conclusive against all persons interested therein, unless the owner, master, commander, or consignee of such vessel, in the ciise of duties levied on ton- nage, or the owner, importer, consignee, or agent of the merchandise, in the case of duties levied on merchandise, or the costs and charges thereon, shall, within ten days after the ascertainment and liquidation of the duties by the proper officers of the customs, as well in cases of merchandise entered in bond as for consumption, give notice in writing to the collector on each entry, if dissatisfied with his decision, setting forth therein, disMnctly and specifically, the grounds of his objection thereto, and shall within thirty days after the date of such ascertainment and liquidation, appeal therefrom to the Secretary of the Treasury. The decision of the Secretary on such appeal shall be final and conclusive ; and such vessel, or mercliandise. or costs and charges, shall be liable to duty accordingl}-, unless suit shall be brought within ninety days after the decision of the Secretary of the Treasury on such appeal for any duties which shall have been paid l)cfore the date of such decision on such vessel, or on such merchandise, or costs or charges, or within ninety da,ys after the pay- ment of duties paid after the decision of the Secretary. No suit shall be main- tained in any court for the recover}' of an}- duties alleged to have been errone- ously or illegally exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless the decision of the Secretary shall be delayed more than ninety days from tlie date of such aj»peal in case of an entry at any port east of the Rocky Mountains, or more than five months in case of an entry west of those mountains. (450.) 1894. Sec. 2932. The decision of the respective collectors of customs as to all fees, charges, and exactions of whatever character, other than those relating to * Act of May 28, 1830, ch. 147, ? 2. 4tb Stat. 409. 52 DIGEST OF STATUTES. the rate and araouiit of duties to be paid on the tounage of any vessel, or on merchandise and the dutiable costs and charges thereon, claimed by them, or by any of tlie otKcers under them, in the performance of their official duty, shall be final and conclusive against all persons interested in such fees, charges, or exactions, unless the like notice that an appeal will be taken from such decis- ion tc the Secretary of the Treasur}- shall he given within ten days from the making of such decision, and unless such appeal shall actually be taken within thirt3' days from the making of such decision ; and the decision of the Secretary of the Treasury shall be final and conclusive upon tlie matter so appealed, unless suit shall be brought for the recovery of such fees, charges, or exactions, within the period as provided for in the preceding section in i-egard to duties. No suit shall be maintained in any court for the recovery of any such fees, costs, and charges, alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Treasury shall liave been first had on such appeal, unless such decision of the Secretary shall be delayed more than ninety days I'rom the date of such appeal in case of an entry at any port east of the Rocky Mountains, or more than five months in case of an entry west of those mountains. (451.) 1895. Sec. 2933. All drugs, medicines, medicinal preparations, including medicinal essential oils and chemical preparations, u^ed wholly or in part as medicine, imported from abroad, shall, before passing the custom-house, he examined and appraised, as well in reference to their quality, purity, and fit- ness for medical purposes, as to their value and identity specified in the in- voice. <'28.) 189C. Sec. 293-1. All medicinal preparations, whether chemical or otherwise, usually imported with the name of the manufacturer, shall have the true name of the manufacturer and the place where they are prepared, permanently and legibly affixed to eacii parcel by stamp, label, or otherwise; and all medicinal prei:)arations imported without such names so affixed shall be adjudged to lie forifeited. (29.) 1897. Sec. 2935. If, on examination, any drugs, medicines, medicinal prepa- rations, whether chemical or otherwise, including medicinal essential oils, nre found, in the opinion of the examiner, to be so far adulterated, or in any man- ner deteriorated, as to render them inferior in strength and purity to the stand- ard established by the United States, Edinburgh, London, French, and German pharmacopoeias and dispensatories, and therel\y improper, unsafe, or dangerous to be used for medicinal purposes, a return to that ertect shall lie made upon the invoice, and llie articles so noted si)all not i^ass 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 without danger, be used for medicinal purposes. (30.) 1898. Sec. 293G. The ovvner 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-examination ; and the collector, upon receiving a deposit of such sum as he mtiy deem sufficient to defray such expense, shall procure some compe- tent 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 this leport. which sliall be final, shall declare the return of the examiiier to be erroneous, and the ailiclesto be of the requisite strength and [)urity. accord- ing to the standards I'clcrred to in the next preceding section, the entire invoice ehaii be j)assed without reservation, on i)ayment of the customary duties. (31.) 1899. Sec. 2937. If the examiner's return, however, shall be sustained by the analysis and I'eport, the articles shall remain in charge oi' the collector, and the jwner or consignee, on payment of the charges of storage, and other expenses * See amendment, post, 2240. DIGEST OF STATUTES. 53 necessarily incurred bj' the United States, and on giving a bond witli sureties satisfactory to the collector to land tlie 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 montlis after the report of the analysis; but if the articles shall not be sent out of the United States nithin the time specilied, the collector, at the expiration of that time, shall cause the same to l)e destroyed, and liolc t!ie owner or consignee responsible to the United States for the payment oi all charges, in the same manner as if tiie articles had been re-exi)orted. (31.) 1900. Sec. 2938. One of the assistant appraisers at the port of New Yoi'k, 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, i)erform the duties of a special examiner of drugs, medicines, chemicals, and so forth. (501.) 1901. Sec. 2939. The collector of the port of New York sliall not, under any circumstances, direct to be sent for examination and appraisement less than one package of every invoice, and one package at least out of every ten pack- ages of merchandise, and a greater number should he. or the appraiser, or any assistant appraiser, deem it necessary. When the Secretary of the Treasur}-, however, from the character and description of the merchandise, may l)e of the opinion that the examination of a less proportion of packages will auiply pro- tect the revenue, he may, Iw special regulation, direct a less number of pack- ages to be examined. (499.) 1902. 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 as- sistant appraisers in tlie examination, inspection, and appraisement of merchan- dise. No person shall be appointed such examiner who is not, at the time of his appointment, practically and tlioroughly acquainted with the character, quality, and value of the article in the examination and appraisement of which he is to be employed ; nor shall an^' such examiner enter upon the discharge r/' his duties, as such, until he shall have taken and subscribed an oath faithfully and diligentl}' to discharge such duties. (501 b.) 1903. Sec. 2941. No appraiser, assistant ai)praiser, examiner, clerk, verifier, sampler, messenger, or other person employed in the departments of appraisal at the port of New York, or any of them, shall engage or be employed in an}- commercial or mercantile business, or act as agent for any person engaged in such business, during the term of his appointment. (502.) 1904. Sec. 2942. All provisions relating to the duties of appraisers, or to any proceedings consequent or dependent upon the action of such apjji-aisers and not inconsistent with the provisions relating to the ai)praiser and assistant appraisers at the port of New York, shall be construed to aj>ply to them. (504. > 190*5. Sec. 2943. One of the assistant appraisers at the port of New York shall be detailed by the appraiser for the supervision of the department for the examination of merchandise damaged on the voyage of imi)ortation, and as far as practicable to make examinations and appraisals of such or any other nn^r- chandise as the appraiser may direct, and in all cases truly to report to him tlie extent of such damage, or the true value of the merchandise appraised, us the case may be, according to law ; such report to be subject to revision, correction, and approval liy the appraiser, and to be transmitted to the collector in tlie same manner as other appraisals. (501.) 1906. Sec. 2944. If at any time, from an increase of importation, 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, tlie appraiser shall, under regulations established by the Secretary of the Treasury, direct the assistant appraisers, and others associated with them in this branch of the public busir.ibs, to devote time beyond the usual business hours, in each 54 DIGEST OF STATUTES. day, dunug daj'light, to their respective duties, so tliat the business of appraise- ment Tiiay be faithfully and more promptly dispatched. (505.) 1907. Sec. 2945. Any merchant who shall be chosen by the collectof to make any appraisement required under any act respecting imports and tonnage, and who shall, after due notice of such choice lias been given to him in writing, decline or neglect to assist at such appraisement, shall be subject to a penalty of not more than lifty dollars, and to the costs of prosecution therefor.* 1908. Sec. 2946. When merchandise is entered at ports where there are no ajipraisers, the mode hereinbefore prescribed of ascertaining the foreign value thereof shall be carefully observed l)v the revenue otiicers to whom is ccnnmitled the eslimating and collection of duties. (23 ) 1909. Sec. 2947. The Secretary of the Treasury' shall have authority to direct the appraisers for any collection-district to attend in any other collection-dis- trict foi' the pur[)ose of appraising any merchandise imported therein. (11 b.) 1910. Sec. 2948. No i)ortion of the additional duties provided by this Title shall be deemed a tine, penalty, or forfeiture, for the purpose of being dis- tributed to any ofHcer of the customs; but the whole amount thereof, when re- ceived, shall be paid directly into the Treasury.*}" 1911. Sec. 2949. The Secretary of the Treasury from time to time shall establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all mei'chnn- dise imported into the United States, and just and proper entries of such actual market-value or wholesale price thereof, and of the square ^ards, parcels, or other quantities, as the case may require, and of such actual market-valne or wholesale pi ice of each of them. (2'db.) The Sccretaiy of the Treasury shall report all such rules and regulations, with the reasons tlierefor, to the then next session of Congress. 1912. Sec. 2950. The certificate of any one of the appraisers of ihe dutiable value of any imported merchandise required to be appraised, shall be deemed to be the appraisement of such mercliandise required l)y law {o be made by such appraisers. Whei'e merchandise sliall be entered at ports where theie ai'e no appraisers, the certificate of the i-e\enue otiicer to whom is committed the estimating and collection of duties of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraiseuient of such merchandise required by law to be made by sucii office'-. (8(5.) 1913. Sec. 2951. Wherever the word "ton' is used in this chapter, in refer- ence to weight, it shall be construed as meaning twenty iuindred-weight, each hundred-weight being one hundred and twelve pounds avoirdupois. (170 ) 1914. Sec. 2952. The wortls "value" and '"valued," used in this chapter, shall be construed as meaning the true market-value of merchandise in the principal markets of the country from whence expoited at the date of exporta- tion. (170.) 1915. Sec. 2953. Nothing herein contained shall be construed to prevent the leasing or hiring of such buildings or accommodations 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 b}- 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 anj' of the smaller revenue porta of the United States.| * Act of March 3, 1823, ch. 21, ^ 19. 3d Stat. 736. f Act of Fehriiary 11, 1846, ch. 7, g 3. 9lh Stal. p. 3 X Act of March 28, 1854, ch. 30, 2 7. DIGEST OF STATUTES. 55 CHAPTER SEVEN. THE BOND AND WAREHOUSE SYSTEM. 1916. Sec. 2954. The Secretary of the Treasury may, at his discretion, .eafe/; euch warehouses as he deems necessary for tlie storage of unclaimed goods, or goods which for any other reason are required bj^ law to be stored by the Government.* 1917. Sec. 2955. No leases shall be entered into by the United Stales for any warehouses for the storage of warelioused or unclaimed merchandise at any port where there may exist any private bonded warehouses : Provided^ That such builtlings may be leased as may be required for the use of appraisers for the examination and appraisal of imported merchandise at ports where such otlicers are provided !)}• law; and collectors may lease, for short periods, at any of the smaller ports, such stores as may be required for custom-house purposes, with the approval of the Secretary of the Treasury. f 1918. Sec. 2956. All warehouses hired by the collector, naval officer, or sur- veyor, shall be on public account, and paid for by the collector as such, and shall be appropriated exclusively to the use of receiving foreign merchandise, subject, as to the rates of storage, to regulation by the Secretary of the Treasury.| 1919. Sec. 2957. No collector or other officer of the customs shall enter into an}' contract or agreement for the use of any building to be thereafter erected as a public store or warehouse, and no lease of an}' building to be so used shall be taken for a longer period than three years, nor shall rent be paid, in whole or in part, in any case, in advance. f 1920. Sec. 2958. Cellars and vaults of stores for the storage of wines and distilled spirits only, and yards for the storage of coal, maliogany, and other woods and lumber, may, at the discretion of the Secretary of the Treasury, be constituted bonded warehouses for the storage of such articles under the same regulations and conditions as required in the storage of other mei'chandise ; the cellars or vaults shall be exclusively a|)i)ropriate,l 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 ditlerent locks of tJie custom-house and the owner or proprietor of the cellars or vaults shall i)e placed. § 1921. Sec. 2959. Parts of such building as shall be approved by the Secre- tary of the Treasury may be bonded for the storage of grain, under such rules, retrulations, and conditions as he may prescribe for the security of the revenue. (491.) 1922. Sec. 2960. Private warehouses sliall be used solely for the purpose of storing warehoused merchandise, and shall be previously approved by the Sec- retary of the Treasury, and be placed in charge of a proper officer of the cus- toms, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the merchandise stored in the warehouse; and all the labor on the merchandise so stoied must lie performed Ijy the owner or pro- prietor of the warehouse, under the supervision of the officer of the customs in charge of the same, at the ex|)euse of the owner or proprietor.l| 1923. Sec. 2961. Before any of the stores or cellars, owned or occupied by private individuals, shall l)e used as a warehouse for merchandise imported by Other merchants or importers, the owner, occupant, or lessee thereof shall enter * Joii t Resolution of February 14, 1850, No. 4^1. Proviso, 9th Stat p. 560. t Act of March -lii. 1H54, eh. 30, i 7. t Act of March a. 1841, ch. 35, g 6. 5th Stat. 432. i Act of JIarch 28, 1854, ch. 30, i 1. 2d prov., jj Ibid. Ibt prov. 56 DIGEST OF STATUTES. into bond, in such sums and with such sureties as may be approved by the Secretary of the Treasury, exonerating and holding harmless the United States and its officers from or on account of an}' risk, loss, or expense of any kind or description, connected with or arising from the deposit or keeping of the mer- chandise in the warehouses ; st;Kl all imports deposited in any public or private warehouse authorized by this Title shall be at the sole and exclusive risk and expense of the owner or importer.* 1924. Sec. 2962. Anj' merchandise subject to duty, with the exception of perishable articles, also gunpowder, and other explosive sul)stances, except lire-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 im- porter, the same being used exclusively for the storage of warehoused mer- chandise of his own importation or to his consignment, or in a private ware- house used by the owner, occupant, or lessee, as a general warehouse for the storage of warehoused merchandise; such place of storage to be designated on the warehouse-entry at the time of entering such mercliaudise at the custom- house.f 1925. 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 pro- duced. Nothing herein contained shall be understood to prohibit the sale of such quantities of merchandise 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. | 1926. Sec. 2964. In all cases of failure or neglect to pay the duties within the period allowed b}' 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 importer, 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 payment of the proper duties and expenses, to be ascer- tained 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 col lector, in double the amount of the duties, and in such form as the Secretary of the Treasury shall prescribe. § 1927. 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 autliorized by this Title, and all charges for storage, labor, and other expenses accruing on any such mercliaudise, not to exceed in any case the regular rates for such ol)jects at the port in question, must be paid before de- livery 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 proceeds of the sale thereof before paying such proceeds into the Treasury as required b}- existing laws.]! * Act of March 28, 1854, cli. 30; § 3. t Ibid. H, p. 88. t Act of March 1, 1823, ch. 21 , § 3. 3d Stat. p. 730. a Act of Aiifjust 6, 1846, ch. 84, § 1. 1st prov., i Act of March 28, 1854, ch. 30, ? 2. DIGEST OF STATUTES. 57 1928. Sec. 2966. When merchandise shall be imported into auy i-ort of the United States from any foreign country in vessels propelled in whole or in part by steam, 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 col- lector of such port may take possession of such merchandise and deposit the same in bonded warehouse ; 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.* 1929. Sec. 2967. Merchandise imported into the port of Louisville, and des- tined for Jeffersonville, may be landed and warehoused at Jeffersonville, under the custod}'^ and control of the surveyor of the port of Louisville. f 1930. Sec. 1^68. 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 Alban}-.]; 1931. Sec. 2969. All merchandise of which the collector shall take possession under the provisions relating to the time for the discharge of a vessel's cargo shall he kept with due and reasonable care at the charge and risk of the owner.§ 1932. 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 withdrawn for consumption on payment of the duties assessed on the original entry and charges, and an additional dut}' of ten per centum of the amount of such duties and charges. (479.) 1933. 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 3'ears from the date of original importation ; such goods on arrival at a Pacific or western port to be subject to the same rules and regulations as if originall_f 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 regu- lations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury. (307.) In computing this period of three years, if such exportation or transshipment of any merchandise 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 transship- ment of such merchandise shall have been so prevented shall be excluded from the computation. II Merchandise withdrawn for exportation shall l)e subject only to the paymei>t of such storage and charges as may be due thereon."^ 1934. Sec. 2972. The Secretary of the Treasury, in case of any sale of any merchandise remaining in public store or bonded warehouse beyond three years, may pay to the owner, consignee, or agent of such merchandise, the proceeds 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 (517.) 1935. Sec. 2973. If any merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, except as hereinbefore * Act of Aug. 3, 1854, ch. 196. 10th Stat. 344. f Act of September 28, 1850, ch. 79, ? 10. 9th Stat. 310. t Act of March 2, 1867, ch. 178, § 3. 14th Stat. 542. } Act of March 2, 1799, ch. 22, g 56. 1st Stat. 670. 1 Act of December 22, 1864, eh. 9. 13th Stat. 420. H Act of March 28, 1854, ch. 30, 2 4. 58 DIGEST OF STATUTES. provided, then such merchandise shall be appraised by the appraisers, if tiiera be any at such port, and if none, llien by two merchants to be designated and sworn by the collector for tliat purpose, and sold by the collector at public auc- tion,- on due public notice thereof being first given, in the manner and for the time to be prescribed b}- a general regulation of the Treasury Department. At such public sale, distinct printed catalogues descriptive of such merchandise, with the appraised value affixed 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 merchandise. 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 receii^ts taken for the same.* 1936. Sec. 2974. The overplus, if an}- there be, of the proceeds of such sales, after the pa3'ment of storage, charges, expenses, and duties, remaining un- claimed 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 overplus, a copy of the inventor}-, 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 consigned 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 exon- erate 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 in- terest, be entitled to receive from the Treasury the amount of any overplus paid into the same under the provisions of this Title.f 1937. Sec. 2975. All merchandise of a perishable nature, and all gunpowder and explosive substances, except fire-frackers, deposited in any public or pri vate bonded warehouse, shall be sold forthwith. | 1938. Sec. 2976. Any collector of the customs is authorized, under such di- rections and regulations as may be prescribed by the Secretary of the Treasury'', to sell, upon dui notice, at public auction, any unclaimed merchandise depos- ited in public warehouse whenever the same may from depreciation 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 pijblic store for the period allowed by law in the case of unclaimed merchandise. § 1939. Sec. 2977. Merchandise upon which duties have been paid may remain in warehouse in custodj' of the oflJcers of the customs at the expense and risk of the owners of such merchandise, and if exported directl^^ 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 fur- nished to the collector b}^ the importer, and one per centum of the duties shall be retained b}- the Go\-ernment. (307, 2d prov.) 1940. Sec. 2978. No merchandise subjecjt to dut,y shall be entered for draw- back, or exported for drawback, after it is withdrawn from the custody of the officers of the customs. || (Sec amendment, post, 2241.) 1941. Sec. 2979. If the owner, importer, consignee, or agent of any mer- chandise on which the duties have not been paid, shall give to the collector sat- isfactory security that the merchandise shall be landed oit of the jurisdiction * Act of August 6, 1846. ch. 84, § 1. 1st prov., t Ibid. 2d prov., f Ibid. 4tli prov., I Act of Maroh 28, 1.S.54, ch. 30, ? 2. i Act of March 3, 1849, ch. 90, 'i 5. 9th Stat. 398. DIGEST OF STATUTES. 59 of the United States, in the manner required by the laws relating to exporta- tions 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 shipi^ed without the payment of any duties thereon.* 1942. Sec. 2980. No merchandise shall !)e 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 de- livered, 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 tlie Treas- ury.* 1943. Sec. 2981. "Whenever tlie collector or other chief officer of the customs of any port shall be notified in writing by the owner or consignee of any vessel or vehicle, arriving from any foreign port, of a lien for freight on any merchan- dise imported in such vessel or vehicle, and remaining in his custody, such officer may refuse the deliver}^ of such merchandise from any public or bonded warehouse, or other place in which the same shall be deposited, until proof to his satisfaction shall be produced that the freight due tliereon has been paid or secured; but the rights of the United States shall not be prejudiced thei'eby, 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 forfeited to the United States and sold, tiie 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. (524.) 1944. Sec. 2982. The privilege of purchasing supplies from the pul)lic ware- houses 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 the United States which may reciprocate such privilege toward the vessels of war of the United States in its ports. (308.) 1945. Sec. 2983. In no case shall there be any abatement of the duties or allowance made for any injury, damage, deterioration, loss, or leakage sustained by any merchandise, while deposited in any public or private bonded ware- house.f 1946. Sec. 2984. The Secretary of the Treasury is hereby authorized, upon production of satisfactory proof to him of the actual iiulustr}']! [injury] or de- struction, 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 pursuance of law or regulations of the Treasur}^ De- partment, 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 officers of the customs, to abate or refund, as the case may be, out of any moneys in the Treasury not otherwise appropiiated, the amount of impost»duties paid or ac- cruing thereupon ; and likewise to cancel any \7arehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case may l)e. (| and 478.) 1947. 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 merchandise shall be liable to a penalty of five hundred dollars for every such offence. § 1948. Sec. 2986. If any importer or proprietor of any warehoused merchan- dise, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs, acting in the execution of his duty, such * Act of August 6, 1846, ch. 84, ? 1- t Act of March 28, 1854, ch. 30, § 4. 2d prov. t Ibid. Post, part iii. p. 90. See also ante, paragraph 478. 2 Act of August 6, 1846, ch. 84, ? 3. || See amendment, post, 2242. 60 DIGEST OF STATUTES. importer or proprietor shall be liable to a penalty of one thousand dollars for every such otfence. 1949. Sec. 2987. If any warehoused merchandise shall be fraudulently con- cealed in or removed from any public or private warehouse, the same shall be forfeited to the United States ; and all persons convicted of fraudulently con- cealing or removing such merchandise, or of aiding or abetting such conceal- ment or removal, shall be liable to the same penalties as are imposed for the fraudulent introduction of merchandise into the United States. 1950. 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 ail merchandise remain- ing in the warehouses of their respective ports, specifying the quantity and description of the same; [which returns, or tables formed thereon, the Secretai-y of the Treasury shall forthwith cause to be published in the principal papers of the city of Washington.] (See amendment, post, 2243.J 1951. Sec. 2989. The Secretary of the Treasury may from time to time estab- lish such rules and regulations, not inconsistent with law, for the due execution of the provisions [relating to warehouses, 2144], and to secure a just account- ability under the same, as he may deem to be expedient and necessary. 1952. Sec. 2990. When any merchandise, except wine, distilled spirits, and perishable or explosive articles, or articles in bulk, imported at the ports of New York, Piiiladelphia, Boston, Baltimore, Portland in Maine, Port Huron, Detroit, New Orleans, -Toledo, and San Francisco, shall appear by the invoice or billof lading and by the manifest* to be consigned to and destined tor either of the ports specified in section two tliousaud nine hundred and ninet^'-seven, the collector at the port of arrival shall permit the owner, agent, or consignee to make entry tliereof for warehouse or immediate transportation, in triplicate, setting forth the particulars in such entiy and the route by which such mer- chandise is to be forwarded, whether by land or water. The entry having been compared with the invoice and duly sworn to, and such an examination of the merchandise having been made as will satisfy the customs officers that the same corresponds with the manifest and invoice, and the duties estimated on the value and quantity of the invoice, and on the execution of a bond as here- inafter provided, the collector shall deliver the same to be immediately trans- ported to such port of destination, f at the sole cost and risk of such owner, agent or consignee. (666.) 1953. Sec. 2991. The collector of the port shall give priority in time to the examination of merchandise imported to any of the ports of entry named in the preceding section, and designed for any port designated by section two thousand nine hundred and ninety-seven, for the purpose of forwarding the same to its port of destination, and the examination sball not necessitate the transportation of merchandise to the warehouse or appraiser's office. Such merchandise so entered for immediate transportation shall not be subject to appraisement and liquidation of duties at the port of first arrival, but shall undergo sucli examination as the Secretary of the Treasury shall deem neces- sary to verily the invoice and entry, and the same examination and appraise- ment thereof shall be required and had at the port of destination as would have been required at the port of original importation if such merchandise had been entered for consumption or warehouse at such port. (666.) 1954. Sec. 2992. The bond for transportation sliall be in a penal sum of at least double the invoice value of the merchandise with the duties added, and in such form, and with such number of sureties, not less than two, as shall be * Held, that this section should be construed to require soldi/, the proiluclinn nf the invoice as a basis for the entry of the goods, or in the absence of the invoice showing siicli destination, the bill of lading and mani- fest : and that if the destination of the goods be specified eifher by the invoice, or by the bill of lading and manifest, tlicy should be allowed to go forward. (April 11, 1872. Philadelphia. See also circular. Syn. Series, 1095.) t Transportation cannot be permitted over routes passing through foreign territory. (Feb 23,1872. J. D. H.) DIGEST OF STATUTES; 61 prescribed by the Secretary of the Treasury; and the sureties shall justify, by aflidavit taken before the collector of customs and attached to the bond, in an amount at least double the penalty of the bond, and the collector shall certify to their siifflciency ; and the bond may be executed at the port of final destina. tion, and transmitted to the collector at the port of first arrival, by the sur- veyor. (667.) 1955. Sec. 2993. Merchandise so entered for transportation shall be delivered to and transported by common carriers, to be designated i'or this purpose, by the Secretary of the Treasury, and to or b}' none others; and sucli carriers shall be responsible to the United States as common carriers for the safe de- livery of such merchandise to the collector at the port of its destination;* 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 tlie Treasury shall require. f (668.) 1956. Sec. 2994. Merchandise transported under the provisions of this Title shall be conveyed in cars, vessels, or vehicles, securely fastened with locks or seals, under the exclusive control of the otllcers of the customs; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the Secretary, and at the expense of the companies respectively. Such merchandise 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 ditference in the gauge of railroads, or from accidents, or from legal intervention, or from low water, ice, or other unavoidal)le obstruc- tion to navigation; and in no case shall there be permitted any breaking of the original packages of such merchandise. (669, 695, G99.) 1957. Sec. 2995. Merchandise so destined for immediate transportation, except the packages designated for examination, shall be transferred, under proper supervision, directl>' from the importing vessel to the car, vessel, or vehicle in which the same is to be transported to its final destination ; and if transferred from the importing vessel to any bonded or other warehouse, or to any other place than such car, vessel, or vehicle, it shall be taken ])ossession of by the collector as unclaimed, and deposited in public store, and shall not be removed from such store without entry and api)raisement, as in ordinary cases. (670.) 1958. Sec. 2996. The Secretary of the Treasury may, in his discretion, and with such precaution as he shall deem proper, autliorize the establishment of bonded warehouses especially and exclusively appropriated to the rece{)tion of such merchandise in cases where its immediate transfer to the transporting car, vessel, or vehicle shall be impracticable. But merchandise remaining in such warehouse more than ten days shall be deprived of the privileges of trans- portation in bond conferred by this Title, and shall be taken possession of by the collector as unclaimed, and held until regularly entered and appraised. (670.) 1959. Sec. 2997. The privilege of transportation in bond sliall extend to the ports of New York and Buffalo, in New York; Boston, in Massachusetts; Provi- dence, in Rhode Island; Phiiadel[)hia and Pittsburgh, in Pennsylvania; Balti- more, in Maryland; Norfolk, in Virginia; Charleston, in South Carolina; Sa- vannah, in Georgia; New Oi'leans, in Louisiana; Portland, in Maine; Chicago, in Illinois; Cincinnati and Toledo, in Ohio; Saint Louis, in Missouri; Evans- ville, in Indiana; Milwaukee, in Wisconsin; Louisville, in Kentucky; Cleve- land, in Ohio; San Francisco, in California; Portland, in Oregon ; Memphis, in Tennessee; Mobile, in Alabama; and Detroit, in Michigan; and to importa- tions from or to Europe, and from or to Asia, or the islands adjacent thereto, via the United States. (672, 696 6, 697, and aee 2200.) 1960. Sec. 2998. Any person maliciously opening, breaking, or entering, by * See S. S., 964. t See S. S , 985. 62 DIGEST OF STATUTES. any means whatever, any car, vessel, vehicle, warehouse, or package containing any such merchandise 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 persons so to remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfuU}^ any merchandise therein, or in any manner to injure or defraud the United States; and any person receiving any merchandise unlaw- fully 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 imprisonment for not less than six months nor more than two years. (G73 b.) 1961. Sec. 2999. For the purpose of better guarding against frauds upon the revenue on foreign merchandise transported between tlie ports of the Atlantic and those of the Pacific overland through any foreign territory, the Secretary of the Treasury may appoint special sworn agents as inspectors of the customs, to reside in such foreign territory' where sucli merchandise may be landed or em- barked, with power to superintend the landing or slii[)ping of all merchandise, passing coastwise between the ports of the United States on the Pacific and the Atlantic. It shall be their duty, under such regulations and instructions as the Secretary of the Treasury may prescribe, to guard against the perpetra- tion of frauds upon the revenue. The compensation paid to such inspectors shall not in the aggregate exceed five thousand dollars per annum.* 1962. Sec. 3000. Any merchandise, duly entered for warehousing, may be withdrawn under bond, without payment of the duties, from a bonded ware- house in any collection-district, and be transported to a bonded warehouse in any other collection-district, and rewarehoused thereat ; and any such merchan- dise may be so transported to its destination wholly by land, or wholly by water, or partially by land and partially by water, over such routes as the Sec- retary of the Treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treat}' stipu- lations grant, a free right of way over such territory.* 1963. 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 {)rovided in the preceding section; also the time for such delivery; and for a failure to trans- port 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 !>}' such bond, or the merchandise may be seized and forfeited for such failure, and any steam or other vessel, or vehicle, transporting such bonded merchan- dise, 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. (306.)t (See amendment, post, 2245.) 1964. Sec. 3002. Any imported merchandise in the original packages which shall have been dul}' 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 Uiver, througli Van Buren, or Ity the route of the Red River, through Fulton, or by the route of the Missouri River, through Indeijcndence, or by such other routes as may be designated by the Secretary of the Treasurj'. Any imported merchandise duly entered and bonded at [Point Isabel], in thi district of Brazos de Santiago, or imported and bonded at any other port of the United States, and transported thence in bond, and duly rewarehoused at * Act of March 28, 1854, ch. 30, ? 5. + Ibid, 'i G, as niodifiod July 14th, I8G2. See ante, paragraph 306. DIGEST OF STATUTES. 63 [Poiut Isabel] may be withdrawn from warehouse for iramediate exportation, A-ithout payment of duties, to ports and plac-es in Mexico, by laiKl or water, of partly by land and parti}' by water, or by such routes as may be designated by the Secretary of the Treasur}-.* (See amendments, post, 2246.) 1965. Sec. 3003. Any imported merchandise duly entered and bonded in any port of the United States may be withdrawn from warehouse without paj'ment of duties, for immediate exportation for San Fernando, Paso del Norte, and Chihuahua, 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 JMexico, either by way of Eagle Pass, the Presidio del Norte, [and] 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 foregoing section to be exported from warehouse to ports and places in Mexico, and for the due protection in other respects of the public revenue. f (See post, 2247.) 1966. Sec 3004. Imported merchandise duly entered and bonded at a port of the United States, and withdrawn from warehouse in accordance with exist- ing law, for exportation for San Fernando, I*aso del Norte, and Chihuahua, in Mexico, may pass through Indianola, the port of entr}- for the district of Saluria, in Texas, under such regulations as the Secretary of the Treasur}^ shall prescribe, as well as through the port of Lavaca. | 1967. Sec. 3005. All merchandise arriving at the ports of New York, Boston, Portland in Maine, or any other port specially designated by the Secretary of the Treasury, and destined for places in the adjacent British provinces, or arriving at the port of [Point Isabel] || in Texas, or any other port specially design nated by the Secretary of the Treasury, and destined for i)laces in the republic of Mexico, may be 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 Treasur}' may prescribe. (512.)§ 1968. 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, l)e transported from one port in 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 merchan- dise so transported shall, upon arrival in the United States from such provinces or republic, be treated in regard to the liability to or exemption from duty, or tax, as if the transportation had taken place entirely within the limits of the United States. (513.) 1969. Sec. 3007. Railroad-cars or other vehicles laden with merchandise, sealed by 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 tlierein, through foreign contiguous territory, shall be exempt from the payment of any fees for receiving or certifying mani- fests thereof. (701 &.) " 1970. 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 l»rought into the United States shall be forfeited; and the same proceeding shall be had for its condemnation, and the distriltu- tion of the proceeds of tl)e sales, as in other cases of forfeiture of merchandise illegally imported. Ever}- person concerned in the voluntary landing or bring » Acts of March 3. 184i, ch. — , ? 1. 5th Stat., 750. August 30, 1852, ch. 96, ? I, \ Section 2. of last-named Act. t Act of April 30, 1872, ch. 129. ? DMn.i I'ort Huron, and Diihith, dPsiVnated May 15, 1875. (S. S., 2242.) i. Cliangfd to Browjisvillo, s-t-.; post, 2248. 64 DIGEST OF STATUTES. ing such merchandise into the United States shall be liable to a penalty of foux hundred dollars.* CHAPTER EIGHT. PAYMENT. 1971. Sec. 3009. All duties upon imports shall be collected ir ready money, and shall be paid in coin, ["or coin certificates"] (2249), or in United States notes payable on demand, authorized to be issued prior to the twenty-fifth day of February, eighteen hundred and sixty-two, and by law receivable iu pay- ment of public dues.f 1972. Sec 3010. All money paid to any collector of the customs, 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 siiall 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 legall}^ chargeable and collectible in any case where money is so paid. J 1973. Sec. 3011. Any person who shall have made payment under protest and in order to obtain possession of merchandise imported for him, to any collector, or person acting as collector, of any money as duties, when such amount of duties was not, or was not wholly, authorized by, law, may maintain an action in the nature of an action at law, which shall be triable by jury, to ascertain the validity of such demand and payment of duties, and to recover back any excess so paid. But no recovery shall be allowed in such action unless a protest, in writing and signed by the claimant or his agent, was made and delivered at or before the payment, setting forth distinctly and specificall}' the grounds of objection to the amount claimed. § (See amendment. ]><)st, 2250.) 1974. Sec. 3012. No suit shall be maintained in any court for the recovery of duties alleged to have been erroneously or illegall}' exacted by collectors of customs, unless the plaintiff, within thirty days alter due notice of the appear- ance of the defendant, either in person or by attorney, serves on the defendant or his attorney a bill of particulars of the plaintiff's demand, giving the name of the importer or importers, the description of the merchandise, and place from whieli imported, the name of tl>e vessel, or means of importation, the date of the invoice, the date of the entry at the custom-house, the precise amount of duty claimed to have been exacted in excess, the date of payment of said duties, the day and year on which protest was filed against the exaction thereof, the date of appeal thereon to the Secretary of the Treasury, and date of de- cision, if any, on such uppeal. And if a bill of particulars, containing all the above-mentioned items, be not served as aforesaid, a judgment of non pros, shall be rendered against the plaintiff or plaintiffs in said action. (490.) 1975. Sec. 30127. Whenever it shall' be shown to tbe satisfaction of the Secretary of the Treasury tliat, in any case of unascertained duties, or duties or other moneys paid under protest and ai)peal, as hereinbefore provided, more money has been paid to the collector, or person acting as such, tlian the law requires should have been paid, the Secretary' of the Treasury shall draw his warrant upon the Treasurer in favor of the person entitled to the overpayment, directing the Treasurer to refund the same out of au}^ money in the Treasury not otherwise appropriated. (452.) * Act of August 30, 1852, ch. 90, ? 4. + Acts of March 2, 1833, ch. 55, \ 3. 4th Stat., 630 ; and of February 25, 1862, ch. 33, I 5. 12th Stat., S46. i Act of Murch 3, 1839, ch. 82, 1 2. 5th Stat., 318. 2 Act of February 26, 1845, ch. 22. 5th Stat., 727. DIGEST OF STATUTES. G5 1976. Sec. 3013. Whenever it shall be shown to the satisfaction of the Sec- retary of the Treasury that more moneys have been paid to the collector of customs, or others acting as such, than the law requires, and the party has failed to conipl}- with the requirements relating to appeals to the Secretary of the Treasury, and the Secretary of the Treasury shall be satisfied that such non-compliance with the requirements as ab()ve stated was owini;- to circum- stances l>e3'ond the control of the importer, consignee, or agent makini to merchandise exported in the original packages, without diminution or change of the articles therein c : - tained, and is not applirahle to goods manufactured in the United States from imported materials, and th^u exported with benefit of drawback. (S. S., 3541.) 5 66 DIGEST OF STATUTES. by the o-wner thereof in the original package, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the 1'u'asury. 1982. Sec. 3019. There shall be allowed on all articles whully manufactured of materials imported, on which duties have been paid when exjiorted, a draw- back equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary oi the Treasury.* Ten per centum on the amount of all drawbacks so allowed shall, however, be retained for the use of the United States by the collectors paying such drawbacks respectively. (See post, 2192 and 2206.) 1983. Sec. 3020. Where fire-arms, scales, balances, shovels, spades, axes, hatchets, hammers, plows, cultivators, mowing-machines, and reapers, manu- factured with stocks or handles made of wood grown in the United States, are exported for benefit of drawback under the preceding section, such articles shall be entitled to such drawback in all cases when the imported material exceeds one-half of the value of the material used. 1984. Sec. 3021. Eailroad-iron, partially or whollj^ 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 remanufac- tured. The Secretary of the Treasury is hereby authorized and directed to prescribe such rules and regulations 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, resti'icting 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."!" 1985. 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. J 1986. Sec. 3023. Upon all mei'chandise gaugeable by law, hereafter ex- ported, upon which di'awback or return duty is allowed, andiipon all merchan- dise gaugeable hy law, withdrawn from bonded warehouses for export, there shall be collected by the collectors of the several ports ten cents per cask. 1987. Sec. 3024. Upon all weighable articles hereafter exported, upon which a drawback or return duty is allowed, and upon all weighable merchan- dise withdrawn from bonded warehouses for export, there shall be collected by the collectors of the several ports three cents per hundred pounds, to be determined by the returns of the weighers. 1988. Sec. 3025. Ko 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. 1989. Sec. 3026. There shall be a drawback on foreign saltpetre, manufac- tured into gunpowder in the United States and exported therefrom, equal in amount to the duty paid on the foreign saltpetre from which it shall be manu- factured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more. The word '• saltpetre " as used in this section shall be construed to mean the element of nitre, so used, whether it be the nitrate of potash or the nitrate of soda. Ten per centum on the amount of drawbacks so allowed shall, however, be retained * The allowance of drawback on articles inanufacturod of materials imported, is restricted by the pro- visions of Section 3017, Rev. Statutes. (S. S., 3506.) The limitation of fifty dollars in Section 3016, applies only to merchandise exported in the original packages, without diminution or change of ttie articles therein con- tained, and is not applicable to goods manufactured in the United States from imported materials, and then exported with ticmfit of drawback. (S. S., 3541.) J See Tr. Kegs., 1874, Art. 737. , This ext-riiption from duty does not extend to salt used in preserving seiner with which such lish are caught. (S. S., 2333.) DIGEST OF STATUTES. 67 for the use of the United States bj^ the collectors paying such drawbacks respectively, 1990. 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 drawback, but the whole shall be I'ctained.* 1991. Sec. 3028. Where articles are imported in bulk they shall be ex- ported 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 draw- back, unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by the ofHcer. 1992. 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, Avhere any, of the port from which such licpiors or unrefined sugars are intended to be ex- ported ; and the drawl:>ack on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection. 1993. Sec. 3030. When the owner, importer, consignee, or agent, of any mei'chandise entitled to debenture, may wish to transfer the same into pack- ages, other than those in which the merchandise was originally imported, the collector of the port where the same may be shall permit the transfer to be made, if necessary for the safety or preservation thereof 1994. Sec. 3031. Due notice of the wish to make such transfer, in writing. Betting forth sufficient cause for the transfer, shall be given to the collector, who shall appoint an inspector 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 U2:)on the packages into which the merchandise shall be transferred. 1995. Sec 3032. Every importer, owner, consignee, agent, or exporter, who shall enter merchandise for importation, or for exportation, or transpor- tation 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 authenticated copy thereof, to be tiled 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. 1996. Sec 3033. It shall be the duty of the collector to cause all merchan- dise entered for re-exportation, with the right of drawback, to be inspected, and the articles thereof compared with their respective invoices, before a per- mit shall be given for lading the same ; and where the merchandise so entered shall be found not to agree with the entry it shall be forfeited. 1 997. Sec 3034. All merchandise, subject to advalorem 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 Avhich 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 acl valorem duty, as * Act of August 30, 1842, ch. 270, i 13. 5 Stat , 563 68 DIGEST OF STATUTES. shall lo exported from the district into which it may have been originally imi)orted, shall be inspected by the appraisers at the time of exportation, in the same manner as on the importation of such merchandise ; and if the same is found not to correspond with the original invoice, the merchandise shall be subject to forfeiture. 1998. Sec. 3035. The collcct( r shall direct the surveyor, where any, to in- spect, or cause to be inspected, the merchandise notified for exportation, and if it is found to correspond fully with the notice and proof concerning the same, the collector, together with the naval officer, if any, shall grant a per- mit 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 exportation, 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, and is not intended to be relanded within the United States; otherwise the mer- chandise shall not be entitled to the benefit of drawback. 1999. Sec. 3036. All merchandise imported into the United States, the du- ties on which have been paid, or secured to be paid, may be transpoi'ted 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 jiort of entry with the benefit of drawback. 2000. Sec. 3037. Whenever the exporter entering any merchandise, for the benefit of drawback, shall not have completed such entry, by taking the oath or giving the bond required by the existing laws, within the period prescribed by law, but shall offer to complete the entry after the expiration of the period, the Secretary of the Treasury may, upon application to him made, by the ex- porter, setting forth the cause of his omission, under oath, and accompanied by a statement of the collector of all the circumstances attending the transac- tion within the knowledge 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 cer- tificates or debentures, as the case may be, to issue in the same manner, as if such entry has been completed within the j^criod prescribed by the existing laws of the United States. 2001. 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 debenture for the amount of the drawback of such duties shall be made payable in fifteen days, to be comj^uted from the time of signing the bond, to be given as hereinafter directed. 2002. Sec. 3039. Whenever payment of any debenture is refused by the collector of the district where it was granted, for a longer time than three days, after the same shall have become payable, such refusal to bo ])roved in the same manner as the non-payment of a bill of exchange, the possessor or assignee of such del)enture may bring suit thereupon against the person to whom it was originally granted or against any indorser thereof 2003. Sec. 3040. Debentures shall be assignable by delivery and indorse- ment of the ])arties wiio may receive the same. 2004. Sec. 3041. Where any merchandise is exported from any other dis- trict than the one into which it was originally imported, 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 theiii "intents, 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 DIGEST OF STATUTES. 69 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, pay- able at the same time, and in like manner as is herein directed lor debentures on merchandise exported fnmi the port of original importation. 2005. Sec. 3l)-12. The collector. may refuse to grant such debenture, in case it shall appear to him that any error has arisen, or any fraud has been com- mitted ; 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, moreovei', of an exportation of goods shall a draAvback be paid, until the duties on the importation thereof shall have been first received. 2006. 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 re- quired to be granted, the person applying for such debenture or certificate shall, previous to such receipt, and before the clearance of tae vessel in which the merchandise Avas laden for exportation, give bond, with one or more sure- ties, 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 t e time herein limited, the proofs and certificates required of such merchandise having been delivered without such limits. 2007. Sec. 3044. All bonds which may be given for any merchandise ex- ported from the United States, and on which any drawback of duties or alloA. - ance shall be payable, in virtue of such exportation, shall and may be dis- charged, and not otherwise, by producing within one year from the date there- of, 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 Avhom the merchandise shall have been addressed, therein particularly setting forth and describing the articles so ex- ported, 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 receiA'ed ; and where such mei'chandise is not con- signed 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 from the person to whom such merchandise may be sold or delivered, by such master or other person, shall be produced to the same effect as that required if the person receiving the same Avere originally intended to be the consignee thereof! 2008. Sec. 3045. In additioa 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; Avhich certificates of the consignee, or other person, and consul or agent, shall, in all cases, as res- pects 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 th ; place of delivery, the certificate of the consignee, or other person hereinbef 'ro required, shall oe confirmed by the certificate of tAvo reputable American mer- chants residing at the place, or if there are no such American merchants, then 70 DIGEST OF STATUTES. 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 supported by the oath of the master and mate, or other principal officers of the vessel, in manner as as before prescribed. The oath of the master and mate, or other principal officers, shall, in all cases, when taken ata 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. 2009. 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 adminis- tering each oath and one dollar for granting each certificate required by the preceding section, and if any consul or agent shall demand other or greater fees than are thus allowed, his bond shall be forfeited. 20 IG. Sec. 3047. Jn cases of loss by sea, or by capture or other unavoidable accident, or when, from the nature of the trade, the proofs and certificates be- fore 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 know- ledge of such collector, be transmitted to the Secretary 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. 20 11. Sec. 3U48. So much money as may be necessary for the payment of debentures or drawbacks and allowances which may be authorized and pa}^- able, is hereb}^ appropriated lor that pur})ose out of any money in the Treasur}-, to be expended under the direction of the Secretary of that Department, accord- ing to the laws authorizing debentures or drawbacks and allowances. The collectors of the customs shall be the disbursing agents to j^ay such debentures, drawbacks, and allowances. AW debenture certificates issued accoixling 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 conijilied with. 2012. Sec. 3049. If any merchandise entered for exportation, with intent to drawback the duties, or to obtain any allowance given by law on the exporta- tion 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, sutter imprisonment for a term not exceeding six months. For discovery of frauds ancl seizure of merchandise re- landed contrary to law, the several officers established by this Title shall have the same powers, and, m case of seizure, the same proceedings shall be had, as in the case of merchandise imported contrary to law. 2013. Sec 3050. If any merchandise, of which entry sha'l have been made in the office of a collector, for the benefit of drawback or bounty upon expor- tation, 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 qualities, as they wei-e at the time of original importation, exce])t such disagreement as may have been occasioned by neces- sary 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 DIGEST OF ST.VrUTES. 71 recovered of the ownci' or person making such entry, sliall be forfeited, and the person making such false entry shall also forfeit a sum equal to the value of the articles mentioned or described in such entry. 2014. Sec. 3U51. No forfeiture shall be incurred under the preceding sec- tion if it shall be made to appear to the satisfaction 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 false denomination, error, or disagreement happened by mistake or accident, and not from any intention to defraud the revenue. 2015. Sec. 3052. None of the provisions of this Title shall operate to pre vent the exportation of bonded merchandise from warehouse within three j^ears from the date of original importation, nor its transportation in bond from the port into which it was originally imported to any other poi-t for the purpose of exportation. 2016. 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, north- eastern, and northwestern frontiers of the United States, may bo transported by land or by water, or partly by land and partly by water, to any port or ports from which merchandise may be exjjorted for benefit of drawback, and be thence exj^ortod with such privilege to any foreign countrj^. The laws re- lating to the transportation of merchandise entitled to drawback, and the due exportation and proof of landing thereof, and all regulations which tlie Secre- tary of the Treasury may prescribe for the security of the revenue, must, how- ever, be complied with. 2017. Sec. 3054. Any imported merchandise, in the original packages, which shall have been duly entered and warehoused in pursuance of the pro- visions relating to warehouses, 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. 2018. Sec. 3055. Merchandise imported into the United States and ex- ported from the port of Lake Ponchartrain shall be entitled to the benefit of a drawback of the duties upon exportation to any foi-eign port, under the same provisions, regulations, restrictions, aiui limitations, as if such mendiandise had been exported directly from New Orleans byway of the Mississippi liiver. 2019. Sec. 3056. Any imported merchandise which has been entered, and the duties paid or secured according to law, for drawback, may be exported lo the British North American provinces adjoining the United States. 2020. Sec. 3057. The Secretary of the Treasury is hereby fuilher author- ized 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 provi- sions of the laws relating to drawbacks, and to prevent the illegal re-importa- tion of any merchandise which shall have been exported as herein provided. 72 DIGEST OF STATUTES. CHAPTER ELEVEN. PROVISIONS APPLYING TO COMMERCE WITH CONTIGUOUS COUNTRIES. 2021. Sec 3095. Except into the districts liereinbefore described on the northern, northwestern, and western boundaries of the United States, adjoin- ing to the Dominion of Canada, or into the districts adjacent to Mexico, no merchandise of foreign growth or manufacture, sul>ject to the payment of duties, shall be brought into the United States from any foreign port in any other man- ner 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. 2022. Sec 3096. All persons may import an}'^ 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 vessels or boats of any burden, and in rafts or carriages of any kind or nature whatsoever. 2023. Sec 3097. All vessels, boats, rafts, and carriages, of what kind so- ever, 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 en- tries shall be made, by the persons 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 last mentioned, in like man- ner as is prescribed in respect to merchandise imported in vessels from the sea ; and generally, all such importations shall be subject to like regulations, penalties, and forfeitures as in other districts, except as is hereinafter specially provided. 2024. Sec 3098. The master of anj^ vessel, except registered vessels, and every person having cliarge 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 suiiject to duty, shall deliver, immediately on his arrival within tlie United 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 tiie office of any collector or deputy collector which shall be near- est to the boundary-line, or nearest to the road or waters by which such mer- chandise is brouglit ; and every such manifest shall be verified by the oath of sucli person delivering the same ; which oath shall be taken before such col- lector or deputy collector ; and such oath shall state that such manifest contains a full, just, and true account of tlie kinds, quantities, and values of all the mer- chandise so brought from such foreign territory. 2025. Sec 3099. If the master, or other person having charge of any ves- sel, boat, canoe, or raft, or the condu(;tor 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 with the vessel, boat, canoe, or raft, the tackle, apparel, anil furniture of the same, or the carriage or sleigh, and harness and cattle drawing the same, or ti»e horses with tiieir saddles and bridles, as the case may be ; and such master, conductor, or other importer shall be subject to a penalty of four times tiie value of the merchandise so imported. 2020. Sec 3100. All merchandise, and all baggage and effects of passen- gers, and all other articles imported into the United States from any contiguous DIGEST OF STATUTES. 73 foreign country, except as hereafter provided, as well as the vessels, cars, and other vehicles and envelopes in wliich the same shall be imported, shall be un- laden in the presence of, and be inspected by, an inspector or other officer of the customs, at tlie 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 tlie same, or to deliver to him the proper key. 2027. Sec. 3101. If any owner, agent, or other person shall refuse or neg- lect 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 dut_y 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 refused to open the same or deliver the key as herein provided, the same, to- gether with the vessel, car, or other vehicle, shall be forfeited to the United States, and shall be held by such officer, to be disposed of as the law provides in other similar cases of forfeiture. 2028. 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 sucli merchandise, baggage, effects, or other articles, may apply to any officer of the United States duly au- thorized to act in the premises, to seal or close the same, under and according to the regulations hereinafter authorized, previous to their importation into the United States; which officer shall seal or close the same accordingly; where- upon the same may proceed to their port of destination without further inspec- tion. Every such vessel, car, or other vehicle, shall proceed, without unneces- sary 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, 2029. Sec. 3103. The Secretary of the Treasury is hereby authorized and required to make such regulations, and from time to time so to change tlie 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 |)apers, and their authentication. 2030. Sec. 3104. If the owner, master, or pei'son in charge of any vessel, car, or other vehicle so sealed, shall not proceed to the port or place of destina- tion 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 otherwise, 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 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. Noth- ing 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. 74 DIGEST OF STATUTES. 2031. 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 vessel, 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 regulations authorized b}' it, or any other law, or shall affix or attach, or any way willfully aid, assist, or encourage the affix- ing [in] 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 purporting to be a seal authorized b}' law, such person or persons shall be deemed guilty ot' felony, and shall be imprisoned for a term not exceeding five years, or shall pay a fine of not exceeding one thousand dollars, or both, at the discretion ol' the court. 2032. 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 fasten- ing or mark shall have been broken, cut, picked, opened, or removed by any such unauthorized person or persons, or to which such seal, or other thing pur- porting to be a seal, has been wrongfully attached, shall be forfeited. 2033. Sec. 3107. If an}' 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 collector, deput}- collector, naval officer, or surveyor of customs, shall make oath before an}' magistrate competent to administer the same, that he has reason to believe, and does believe, that such offense has been thereiu committed, such officer shall have the right to searc'.i such building and the premises belonging thereto ; and if any such merclian- dise 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. 2034. Sec. 31 OS. Any person who shall have received or deposited 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 for not more than two years, or b}' both. 2035. Sec. 3109. The master of any foreign vessel, laden or in ballast, arriv- ing 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 any vio- lation of this section such vessel shall be seized and tbrfeited. 2036. Sec. 3110. If any merc'iandise shall, at any port in the United States on the northern, northeastern, or northwestern frontiers thereof, be laden upon anv vessel belonging wholly or in part to a subject of a foreign connti\y. and shall be taken thence to a foreign i)ort 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 United Slates to another port of tiie United States, in a vessel belonging wholly or in part to a subject of any foreign power, the merchandise shall, on its arrival at sucl\ 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, 2037. Sec. 3111. If any vessel enrolled or licensed to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers DIGEST OF STATUTES. 75 of the United States shall touch at any port in the adjacent British provinces, and the master of such vessel shall purchase any merchandise 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 oflicer 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 suci) vessel, on making such re- port, he shall declare 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 anj' 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 1V< m a collector or other officer of the customs, such articles, together with the ves- sel, her apparel, tackle, and furniture, shall be forfeited. 2038. Sec. 3112. If, upon examination and inspection b}- the collector or other officer of the customs, such articles are not deemed excessive in quantity for tlie use of tlie vessel, until an American port may be reached by such ves- sel, where such sea-stores can be obtained, such articles shall be declared free of duty ; but if it shall be found that the quantity or quantities of such articles, or any {)art thereof so reported, are excessive, it shall be lawful for the col- lector or other officer of the customs to estimate the amount of duty on such excess, whicli shall be forthwith paid by the master of the vessel, on penalty of paying a sum of not less than one hundred dollars, nor more tlian four limes the value of such excess, or such master sliall be punishable by imprisonment for not less than three months, and not more than two years. 2039. Sec. 3113. Articles purchased for the use of or for sale on board any such vessel, as saloon stores or supplies, shall be deemed merchandise, and shall be lial)le, when purchased 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 ovvning such articles to report, make entries, and pay duties, as hereinbefore required, such articles, togetlier with the fixtures and other mer- chandise, found in such saloon or on or about sucli vessel belonsing 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 tlian one hundred dollars and not more than five hundred, and shall be punishable by imprisonment for not less than three months, and not more than two years. 2040. Sec. 3114. The equipments,* or any part thereof, including boats, pur- chased for, or the expenses of repairs made in a foreign country upon a vessel * As to duty on equipments of vessels geiieirdJy, the Treasury Regulations of 1857 ruled that, " although no part of the pn >i>er fiiuipment of a vessel arriving in Die United States is liable to duty, such equipment is not to comprehend more than the usual quantity of s]>are sails or other articles, and any redundancy becomes liable to duty, such as two sets of chains, for instance, where one set constitutes a proper equip- ment of the vessel." " If new sails or other articles procured abroad be claimed as a part of such equipment, it must be shown to the satisfactii >n of the collector that tliey are necessary, with those on board, to complete her proper equip- m -nt, and are intended in good faith fir the exclusive use of the vessel, and to be retained for that use." " If limuglit into the United States for the purpose of being sold, or transferred to another vessel, or any purpose otiier than the use of the vessel bringing them.sucli sails orotherarticles procured abroad must be considered as merchandise, and subject either to tlie payment i if duty or to seizure, as the l\u{> may warrant." " Anchors, sails, and chains, imported to lie used for the e(|uipmejit of a vessel, are liable to duty; and in a case where anchors and chains were bonded on importation, entered for exportation, and placed on board the vessel as a part of her equipment, it was decided by the Department that the export entry was a mani- fest evasion of the law, and tliat legal duties should be collected." Foreign chains imported to be left in the United States as mooring chains for a line of foreign steam- packets become liable, on being landed, to duty as " manufactures of iron." (Tr. Reg., pp. ."^^6.5-0.) See also syllabus of the case of Weld v. Maxwell, 4 Bl. C. C;.,as to duty on equipments under previous acts. (Note to (J ."40 (uile.) The free entry of a new rudder and stern-post imported to replace those lost by a vessel entering in dis- tress was refused on the ground that " there is no provision of law authorizing such free entry." (May 7, 1870. N. Y. Svn. Series, 657.) Certain machinery of a vessel winter-bound in the United States, exported for repair, was held to be duti- able on its return. (,Ian. 31, 1870, Burlington. Syn. Series, .'ifi7.) Grain bags of foreign iiroduction and manufacture, which, under Department's nding of November 28, 1871 (not piililislieil in Svniip>is), are exempted finm ]iayment of duty as part of the eijuiimient of the vessel, cannot be transferred from the vessel to which they belong to another vessel, without being fir.st entered and subjected to the payment of duty. (January 2, 1874, N. 0., Syn. Ser., 1749.) But see also notes to 4&4, and Tr. Reg., 1874, Art. 472. 76 DIGEST OF STATUTES. 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 ve'ssel shall willfully and knowingly neglect or fail to rei)o"rt, make entry, and pay duties as lierein required, such vessel, with her tackle, apparel, and furni- ture, shall be seized and forfeited. 2041. 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 enable her to reach her port of destination, then it shall be competent for the Secretary of the Treasury to remit or refund sucli 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 any 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. 2042. Sec. 3116. The master of every vessel enrolled or licensed to engage in the foreign and coasting trade on the northern, northeastern, and north- western frontiers of the United States, except canal-boats employed in navi- gating the canals within the United States, shall, before the departure of his vessel from a port in one collection-district to a port in another collection-dis- trict, present to tlie collector at the i)()rt of departure duplicate manifests of his cargo, or, if he have no cargo, duplicate manifests setting forth that fact ; such manifests shall be subscribed and sworn to by the master before the col- lector, who shall indorse thereon his certificate of clearance, retaining one for the files of his office ; the other he shall deliver for the use of the master. 2043. Sec. 3117. If any vessel so enrolled or licensed shall touch at an}' in- termediate 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. 2044. Sec. 3118. The master of any vessel so enrolled or licensed shall, be- fore departing from a port in one collection-district to a place in another col- lection-district, where there is no custom-house, file his manifest, and obtain a clearance in the same manner, and make oath to the manifest, which manifest and clearance shall be delivered to the proper officer of customs at the port at which the vessel next arrives after leaving the place of destination specified in the clearance. 2045. Sec. 3119. Nothing contained in the three preceding sections shall ex- empt masters of vessels fr(jm reporting, as now required by law, any merchan- dise destined for any foreign port. No permit shall be required for the un- lading of cargo brought from an American port. 204(;. Skc. 3120. No merchandise taken from any port in the United States on the northern, northeastern, or northwestern 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 DIGEST OF STATUTES. 77 purpose. The owner of every vessel whose master or manager shall neglect to comply with the provisions of this section shall be liable to a penalt}' of not less than one hundred dollars nor more than five hundred. The Secretary of the Treasury ma}', from time to time, make such regulations as to him shall seem necessar}' and expedient for unloading at and clearance from any port or place on such frontiers of ships or vessels at night. [And that tiie Secretary of the Treasury be, and he is iaereby, authorized, in his discretion, to make such reg- ulations 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 unlade their cargoes without previously olttaiii- ing a permit to unlade.] 2047. Sec. 3121. The master of any vessel with cargo, passengers, or bag- gage from any foreign port, shall obtain a permit and comply with existing laws, before discharging or landing the same. 2048. 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 may be no cus- tom-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 departure, or laden or unladen at any intermediate port, or ])lace, to the truth of which manifest he shall make oath before such officer. If the ves- sel, however, have no cargo, the master shall not be required to deliver such manifest. 2049. Sec. 3123. Steam-tugs duly enrolled and licensed to engage in tlie foreign and coasting trade on the northern, northeastern, and northwestein frontiers of the United States, when exclusivel}' employed in towing A'essels, 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, the}' shall be required to report and clear in the same manner as is here- inbefore provided in similar cases for other vessels. 2050. Sec. 3124. The manifests, certificates of clearance, and oaths, provided for b}' the eight preceding sections, shall be in such form, and prepared, filled up, and executed in such manner as the Secretary of the Treasury may from time to time prescribe. 2051. Sec. 3125. If the master of any enrolled or licensed vessel shall neglect or fail to comply with any of the provisions or requirements of the nine pre- ceding 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 siiall be liable, and may be summaril}' proceeded against, by wa}' of lil)el, in any district court of the United States. 2052. Sec. 3126. Any vessel, on being duly registered in pursuance 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 voj'age, and land and take in thereat mer- chandise, passengers and their baggage, and letters, and mails. All such ves- sels shall be furnished by the collectors of the ports at which tliey shall take in their cargoes in the United States, with certified manifests, setting f(jrth the particulars of the cargoes, the marks, number of packages, b}- whou) shipi)ed, to whom consigned, at what port to be delivered; designating such merchan- dise 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 passengers 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. 2053. Sec. 3127. An}' foreign merchandise taken in at one port of the United States to be conveyed in registered vessels to any other port within the same, 78 DIGEST OF STATUTES. either under the provisions relating to warehouses, or under the laws regulating 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, sliall not become subject to an}' import duty by reason of the vessel in wliich they may arrive having touclied at a foreign port during the voyage. 2054. 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 col- lector of any district adjoining Lake Champlain, it shall be lawful to land such merchandise in the same or any other district adjoining Lake Cham- plain. 2055. Sec. 3129. Tlie Secretary of the Treasur}-, with the approbation of the President, provided the latter shall be satisfied that similar privileges are ex- tended to vessels of the United States in tlie colonies hereinafter mentioned, is hereby authorized, under suclx regulations as he may prescribe, 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 des- ignated, to lade or unlade, shall neglect or refuse to comply with the regulations so prescribed b}^ 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. TITLE XXXV. INTERNAL REVENUE. CHAPTER ONE. OFFICERS OF INTERNAL REVENUE. \ 2056. Sec 3140. The word "State," when used in this Title, shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions.* (^See amendment, post, 2254.) CHAPTER THREE. SPECIAL TAXES. 2057. Sec. 3242. .... Every person who carries on the business of a manu- facturer of loltacco, snuff, or cigars, dealer in manufactured tobacco, dealer in leaf tobacco, or retail dealer in leaf-tobacco, without having paid a special tax therefor, as provided by law, shall, besides being liable to tiie payment of the tax, be fined not more than five hundred dollars or be imprisoned not more than one year, or both, at tlie discretion of tlie court. f 2058. Skc. 3244 Sixth. Dealers in leaf-tobacco, except retail dealers in leaf tobaccf^), as hereinafter defined, shall pay twenty-five dollars. Every per- son shall lie regarded as a dealer in leaf-tobacco, whose business it is, for him- self or on commission, to sell, or offer for sale, or consign for sale on commis- • Act of June 30, 1864, ch. 173, g 182- 13th Stat., 306. t Act of June .30, 1«64, ch. 173, i 73. 13th Stat., 249. i DIGEST OF STATUTES. 79 sion, leaf-tobacco; and payment of a special tax as dealer in tobacco, nianu- facturer of tobacco, manufacturer of cigars, br any other special tax, shall not exempt any person dealing in leaf-tobacco from tlie payment of the special tax therefor hereby required. Hut no farmer or planter sliall be required to pa}' a special tax as a dealer in leaf-tobacco, for selling tobacco of his own production, or tobacco received by him as rent from tenants who have produced the same on his land: Provided, That nothing in this section shall lie construed to ex- empt from a special tax any farmer or planter who, by jieddling or otherwise, sells leaf-to1>acco at retail directly to consumers, or who sells or assigns, con- signs, transfers, or disposes of to persons other tlian those who have paid a special tax 'as leaf-dealers or manufacturers of tobacco, snuff, or cigars, or to persons purchasing leaf-tobacco for export. (792, 2270.) 2059. Dealers in leaf-tobacco shall sell only to other dealers who ha\ c i:aid a special tax as such, and to manufacturers of tobacco, snuff, or cigars, and to such persons as are known to be purchasers of leaf-tobacco for export. (TDS.)* 20()0. Seventh. Retail dealers in leaf-tobacco shall each pay tive hr.ndred dollars, and if their annual sales exceed one thousand dollars, shall each pay, in addition thereto, fifty cents for every dollar in excess of one thousand dol- lars of their sales. Every person shall be regarded as a retail dealer in leaf- tobacco whose business it is to sell leaf-tobacco in quantities less than an origi- nal hogshead, case, or bale; or who sells directly to consumers, or to persons other than dealers in leaf-tobacco, who have paid a special tax as such ; or to manufacturers of tobacco, snuff, or cigars who have paid a special tax ; or to persons who purchase in original packages for export. Retail dealers in leaf- tobacco shall also keep a book, and enter therein daily their purchases and sales, in a form and manner to be prescribed by the Commissioner of Internal Reve- nue, which book shall be open at all times for the inspection of any revenue officer. (794.) 20GI. Eighth. Dealers in tobacco shall each pay five dollars. Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff", or cigars, shall be regarded as a dealer in tobacco, and the payment of a special tax as a wholesale or retail liquor-dealer, or the payment of an}' other special tax, shall not relieve any person who sells manufactured tobacco and cigars from the payment of this tax: Frocided, Th^ii no manufacturer of tobacco, snuff, or cigars shall be required to pay a special tax as dealer in manufactured tobacco and cigars for selling his own products at the place of manufacture. (795.) 2062. Ninth. Manufacturers of tobacco shall each pa}^ ten dollars. Ever}'- person whose business it is to manufacture tobacco or snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaf-tobacco, or manufactured or partially manu- factured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf-tobacco, tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco. (796 ) 2063. Tentli. Manufacturers of cigars shall each pay ten dollars. Every person whose business it is to make or manufacture cigars for himself, or who emplo3's others to make or manufacture cigars, shall be regarded as a manu- facturer of cigars. No special-tax stamp shall be issued to any manufacturer of cigars until he has given the bond required by law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar-maker. Every cigar-maker shall cause his name and residence to be reg- istered, without previous demand, with the collector of the district in which such cigar maker shall be employed ; and every manufacturer of cigars employ- * See amendment, post, 2135. 80 DIGEST OF S'l a FUTES. ing any cigar-maker who shall have neglected or refused to make such registry shall be fined five dollars for each day that such cigar-maker so offending, by neglect or refusal to register, shall be employed by him. (797.) CHAPTER FOUR. DISTILLED SPIRITS. 2064. Sec. 3249. Proof-spirits shall be held to be that alcoholic liquor which contains one-half its volume of alcohol of a sjiecific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahren- heit. And for the prevention and detection of frauds by distillers of spirits, the Commissioner of Internal Revenue may prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascer- taining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary ; and he may prescribe rules and regulations to secure a uniform and con-ect system of in- spection, weighing, marking, and gauging of spirits. (551.) 20646. Sec. 3250. In all sales of spirits a gallon shall be held to be a gallon of proof-spirits, according to the standard prescribed in the preceding section, set forth and declared for the inspection and gauging of spirits throughout the United States. (551.) CHAPTER SIX. TOBACCO AND SNUFF. 2065. Sec. 3362. All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other manner: 2273.) 2066. All snuff in packages containing one, two, four, six, eight, and sixteen ounces, or in bladders and in jars containing not exceeding twenty pounds. (555, 2274.)* 2067. All fine-cut chewing-tobacco, and all other kinds of tobacco not other- wise provided for, in packages containing one, two, four, eight, and sixteen ounces, except that fine-cut chewing-tobacco may, at the option of the manu- tacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each. (556,2275.) 2068. All smoking tobacco, and all cut and granulated tobacco other than fine-cut chewing, all shorts the refuse of fine-cut chewing, which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweeping[s] of tobacco, in packages containing two, four, eight, and sixteen ounces each. (557, 2276.) (See amendment, post, 2255.) 2069. All cavendish, plug, and twist tobacco in wooden packages not exceed- ing two hundred pounds net weight. (558, 2277.) 2070. And ever}- such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of « Sec. 62 of Act of 18fi8 as amended by Act of June 6. 1872, eh. 315, ? 31. 17th Stat., 2-52. DIGEST OF STATUTES. 81 the man 11 factory, and the gross weight, tlie tare, and the net weigut of tht tobacco in each package: Provided^ That these limitations and descriptions of packages shall not apply to tobacco and snutf tran.sporled in bond for expor- tfltion and actually exported (559): A^id procidvd further^ That fine-cut shorts, the refuse of fine-cut chewing-tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may lie sold in bulk as material, and without the pay- ment of tax, by one manufacturer directly to another manufactui-er, or for export, under such restrictions, rules, and regulations as tlic Commissioner of Internal Revenue may prescribe: And proadid further. That wood, metal, paper, or other materials may be used separately or in combination for packing tol»acco, snuff, and cigars, under such regulations as the Commissioner of Internal Eevenue may establish.* (2278.) 2011. Sec. 3363. No manufactured tobacco shall be sold or offered for sale unless put up in packages and stamped as prescribed in this chapter, except at retail by retail dealers from wooden packages stamped as provided in this chapter ; and ever^^ person who sells or oifers for sale any snuti, or any kind of manufactured tobacco, not so put up in packages au'l stamped, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years.f 2072. Sec. 3368. Upon tobacco and snulf manufactured and sold, or removed for consumption or use, there shall be levied and collected the following taxes : 2073. On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of thirty-two cents per pound. 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. (552, 22(59.) 2074. On all chewing and smoking tobacco, fine-cut, cavendistj, plug, or twist, cut or granulated, of every description ; on tobacco twisted by liand or reduced into a condition to lie consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prcjiared without the use of any macliine or instrument, and without being pressed or sweetened ; and on all fine-cut shorts and refuse scraps, clippings, "uriings. and sweepings of tobacco, a tax of [twenty cents a pound] (553, 554, (701, -'-03, 2269.) iD'ib. Sec. 3371. Whenever an}' manufacturer of tobacco, snuff, or cigars, sells, or removes for sale or consumption, any tobacco, snuff, or cigars upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Reve:iue, within a period of not more than two 3'ears after such sale or removal, upon such in- formation as he can obtain, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and certify- the same to the collector. The tax so assessed shall be in addition to the penalties im- posed by law for such sale or removal. § 2279.) 2076. Sec. 3372. Every manufacturer of tobacco or snuff who removes, other- wise than as provided by law, or sells, without the proper stamps denoting the tax thereon, or without having paid the special tax, or given bond as required by law, any tobacco or snuff, or who makes false and fraudulent entries of manufactures or sales of tobacco or snuff, or makes false or fraudulent entries of the purchase or sales of leaf-tobacco, tobacco stems, or other material, or who affixes any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp, required by law, or any stamp required by law which has been previouslj'^ used, to any box or package containing any tobacco or snuff, shall, * 2d and 3d provisos are amendments under act of June 6, 1872, ch. 315, g 31. 17th Stat., 253. t Act of July 20, 18fi8, ch. 186, 2 78. 15th Stat., 159. I Actof June 6, 1872, ch. 315,|31. 17th Stat., 250. i Act of June 6, 1872, ch. 315, 1 31, % 10, amending ? 60 of the act of 1868. 17th Stat., 252, as modified by Act of Decemher 24, 1873, ch. 13, § 2 Ibid. 402. 82 LIGEST OF STATUTES. in addition to tlie penalties elsewhere provided hy law for bucU offences, forfeit to tlie United States all the raw material and manufactured or partly manufac- tured tobacco and snnlf, and all machinery, tools, implements, ajjparatns, fix- tures, boxes, and l)aiTelL-;, and all oiher materials which may be found in his possession, in his manufactory, or elsewhere. (5('0.) 2077. Sec. 3373. The absence of the proper stamp on any package of manu- factured tobacco or snuff shall be notice to all persons that the tax lias not been paid thereon, and shall lie prima-facie evidence of the non-payment thereof. And such tobacco or snuff shall be forfeited to the United States. (5(51.) 2078. Sec. 3374. Every person who removes from any manufactory, or from any place where tobacco or snufi" is made, any manufactured tobacco or snuff without the same being put up in proper packages, or without the proper stamp for the amount of tax thereon being affixed and cancelled, as required by law ; or, if the same be intended for export, without the proper export stamp being afiixed ; or who uses, sells, or offers for sale, .or has in possession, except in the manufactory, or while in transfer under bond or a collector's permit, from any manufactor}', store, or warehouse, to a vessel for exportation to a foreign country, any manufactured tobacco or snuff, without proper stamps for the amount of tax thereon being affixed and cancelled ; or who sells, or offers for sale, for consumption in the United States, or uses, or has in possession, except in the manufactoiy, or while in transfer, under bond or a collector's permit, from any nianufactory, store, or warehouse, to a vessel for exportation to a foreign country, any manufactured tobacco or snuff on which only the stamp marking the same for export has been affixed, shall for each such offence, respectively, be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. (.562, 799.) 2079. Sec. 3375. Every person who affixes to any packaj;e containing tobacco or snuff an}' false, forged, fraudulent, spurious, or connterfeit stamp, or a stamp which has been before used, shall be deemed guilty of a felon}', and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than two years nor more than five years. (5()2.) 2080. Sec. 3376. Whenever any stamped box, bag, vessel, wrapper, or en- velope of any kind, containing tobacco or snuff, is emjitied, the stamp or stamps thereon shall be destroyed by the person in whose hands the same may be. And every person who wilfully neglects or refuses so to do shall, for each such offence, be fined fifty dollars, and imprisoned not less than ten days nor more than six months. And every person who sells or gives away, or who buys or accepts from another any such empty stamped box, bag, vessel, wra[)per, or envelope of any kind, or the stamp or stamps taken from any such empty box, bag, vessel, wrapper, or envelope of any kind, shall, for each such offence, be fined one hundred dollars and imprisoned for not less than twenty days, and not more than one year. And every manufacturer or other person who puts tobacco or snuff into any such box, bag, vessel, wrapper, or envelope, the same having been either emptied or partially emptied, or who has in his possession, or affixes to any box or other package, any stamp which has been previously used, or who sells, or offers for sale, any box or other package of tobacco, snuff, or cigars, having affixed thereto any fraudulent, spurious, imitation, or coun- terfeit stamp, or stamp that has been previously used, or sells from any such fraudulently stamjied box or package, or has in his possession any box or pack- age as aforesaid, knowing the same to be fraudulently stamped, shall, for each such oflTence, be fined not less than one hundred dollars nor more than five hundred dollars, and imprisoned for not less than one year nor more than three years. (563, 800.) . 2081. Sec. 3377. All manufactured tobacco and snuff (not including cigars) imported from foreign countries shall, in addition to the import duties imposed wn the same, pay the tax imposed by law on like kinds of tobacco and snuflf DIGEST OF STATUTES. 8J uianufactnred in the United States, and liave the same stamps respective^ affixed. Such stamps shall be affixed and cancelled on all such articles so im ported by the owner or importer thereof, while thcv ai'e in tlie custody of the proper custom-house officers, and such articles siiall not pass out of the custody of said ofhcers until the stamps have been athxed and cancelled. Such to':,acco and snufl" 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- turers 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 cancelling such stamps, other than the public stores of the United States, the collector of customs of the port where they are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as he ma}' direct. And ever^' 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 relating thereto, shall be deemed guilt}' 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 tiian three 3'ears. (565, 2280.) 20816. Sec. 3386. There shall be an allowance of drawback on tobacco, snuff, and cigars on which the tax has been paid by suitable stamps affixed thereto before removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascer- tained under such regulations as shall be prescribed by the Commissioner of Internal Revenue and approved b}' the Secretary of the Treasur}'. Any suras found to be due under the provisions of this section sliall be paid by the war- rant of the Secretary of the Treasuiy on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated: Provided^ That no claim for an allowance of drawback shall be entertained or allowed for a sum less than fifty dollars, nor except upon evidence satisfactory to the Commissioner of Internal Revenue that the stamps affixed to the tobacco, snuff', or cigars alleged to have been exported were totally destr6yed before the shipment thereof, and that the same have been landed in a foreign country or lost at sea, and have not been relanded within the limits of the United States. (S01,228l.j CHAPTER SEVEN. CIGARS. 2082. Sec. 338V. Every person before commencing, or, if he has already com- raenced, before continuing, the manufacture of cigars, shall furnish, without previous demand therefor, to the collector of the district a statement in dupli- cate, under oath, setting forth the place, and, if in a city, the street and num- ber of the street, where the manufacture is to be carried on ; and when the same are to be manufactured for, or to be sold and delivered to, any other person, the name and residence and business or occupation of the person for whom they are to be manufactured, or to whom they are to lie delivered; and shall give a bond, in conformity with the provisions of this Title, in such penal sura as the collector may require, not less than five hundred dollars, with an addi- tion of one hundred dollars for each person proposed to be employed by him in making cigars, and the sum of said bond may be increased from time to time and additional sureties required, at the discretion of the collector, or under 84 DIGEST OF STATUTES. the instructions of the Commissioner of Internal Revenue. Said bond shall be conditioned, [that he shall not employ any person to manufacture cigars who has not been duly registered as a cigar-makerj (2282); that he shall not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on his manufactures; that he shall render correctly all the returns, statements, and inventories prescribed ; that whenever he shall add to the num- ber of cigar-makers employed by him he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all cigars manufactured b}' him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture ; that he shall not knowingly sell, purchase, expose, or receive for sale, any cigars which have not been stamped as required by law; and that lie shall com- ply with all the requirements of law relating to the manufacture of cigars. Ever}^ cigar-manufacturer shall obtain from the collector of the district, who is hereby required to issue the same, a certificate setting forth the number of cigar-makers for which the bond has been given, and shall keep the same posted in a conspicuous place within the manufactory; and every cigar-manufacturer who neglects or refuses to obtain such certificate, or to keej) the same posted as hereinbefore provided, shall l»e fined one hundred dollars. Jind every per- son who manufactures cigars of any descriptiQu, without first giving bond as herein required, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than five years. Cigarettes and cheroots shall be held to be cigars under the meaning of this chapter. (567, 568.) 2083. Sec. 3392. All cigars shall be packed in boxes not before used foj that purpose, containing, respectivel}', twenty-five, fifty, one hundred, two hun- dred and fifty, or five hundred cigars each; and every person who sells or oilers for sale, or delivers or oflfers to deliver, any cigars in any other form than u\ new boxes as above described, or who packs in any box any cigars in excess of 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 such offence not less than one hundred dollars nor more than one thousand dollars, and he im- prisoned not less than six months nor more than two years: Provided, 'Vhat 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 l)randed in the manner prescribed by law. (5G9, 2283.) 2084. Sec. 3394. Upon cigars which shall be manufactured and sold, or re- moved for consumption or use, there shall be assessed and collected the fol- lowing taxes, to be paid by the manufacturer thereof: 2085. On cigars of all descriptions, made of tobacco or any substitute therefor, [five] dollars per thousand; on cigarettes weighing not more than three potmds per thousand, one dollar and [fifty] cents per thf)usand ; on cigarettes weighinj; more than three pounds per thousand, [five] dollars per thousand 5()n, 2203.) 2086. Sec. 3395. The Commissioner of Internal Revenue shall cause to bt pi'epared, for payment of the tax upon cigars, suitable stamps denoting the tax thereon. Such stamps shall he furnished to collectors re(iuiring them, and col lectors shall, if there be any cigar-manufacturers within their respective dis tricts, keep on hauvl at all times a supply equal in amount to two months' sales thereof, and shall sell the same oidy to the cigar-manufacturers who have giver: bonds and paid the special tax, as required by law, in their districts, respeO' tively, and to importers of cigars, who are required to affix the same to im- ported cigars in the custody of customs officers, and to persons required b^ law to affix the same to cigars on hand after the first day of April, eighteei hundred and sixty-nine. Every collector shall keep an account of the number, amount, and denominate values of the stamps sold by him to each cigar-manu- facturer, nnc" to c\ther persons above described. (570.) DIGEST OF STATUTES. 85 2087. Sec. 3396. The Commissioner of Internal Revenue may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and the col- lection of the tax thereon, as he may deem most effective for the prevention of frauds in the payment of such tax, (566.) 2U88. Sec. 3397. Whenever any cigars are removed from any manufactory, or place where cigars are made, without being packed in boxes as required b}' the provisions of this chapter, or without the proper stamp thereon denoting the tax, or without burning into each box with a branding-iron the number of the cigars contained therein, the name of the manufacturer, and the number of the district and the State, or without properly affixing thereon and cancelling the stamp denoting the tax on the same, or are sold or offered for sale not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the above-described offences shall be fined for each such offence not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And every person who packs cigars in any box bearing a false or fraudulent or counterfeit stamp, or who affixes to any box containing cigars a stamp in the similitude or likeness of an}- stamp required to be used by the laws of the United States, whether the same be a customs or internal-revenue stamp ; or who buys, receives, or has in his possession any cigars on which the tax to which they are liable has not been paid, or who removes or causes to be removed from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses or permits any other person to use any stamp so re- moved, or who receives, buj-s, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp in- tended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required b}' law, shall be deemed guilt}' of a felony, and shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years. (571, 802, 228-i.) 2089. Sec. 3398. The absence of the proper revenue-stamp on any box of cigars sold, or offex'ed for sale, or kept for sale, shall be notice to all persons that the tax has not been paid thereon, and shall be i)rima-facie evidence of the non-payment thereof, and such cigars shall be forfeited to the United States. (572.) 2090. Sec. 3399. Whenever cigars of any description are manufactured, in whole or in part, upon commission or shares, or the material is furnished by one party and manufactured by another, or the material is furnished or sold b^' one party with an understanding or. agreement with another that the cigars are to be received in payment therefor, or for any part thereof, the stamps required by law shall be affixed by the actual maker before the cigars are removed from the place of manufacturing. And in case of fraud on the part of eitlier of said parties in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and cigars shall be forfeited to the United States; and every person engaged in sucb fraud or collusion shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less tlian six months nor more than three years. (573.) 2091. Sec. 3400. Ever^^ manufacturer of cigars who removes or sells any cigars without payment of the special tax as a cigar-manufacturer, or without having given bond as such, or without the proper stamps denoting the tax thereon ; or who makes false or fraudulent entries of the manufacture or sale of any cigars ; or makes false or fraudulent entries of the purchase or sale of leaf-tobacco, tobacco-stems, or other material used in the manufacture of cigars ; or who affixes any false, forged, spurious, fraudulent, or counterfeit stamp, or imitation of any stamp, required by law to any box containing an}' cigars, shall, 'd addition to the penalties elsewhere provided in this Title for such offences, forfeit to the United States all raw material and manufactured or partly manu- 86 L»lGEST of statutes. factored tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his pos- session, or in his manufactory, and used in his business as such mauufacturer, together with his estate or interest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all appurte- nances thereunto belonging. (574.) 2092. Sec. 3401. Every person who sells or offers for sale any cigars, repre- senting the same to have been manufactured and the tax paid thereon prior to July twenty, eighteen hundred and sixty-eight, when the same were not so manufactured and the tax was not so paid, shall be liable to a penalty of five hundred dollars for each offence, and shall be deemed guilty of a misdemeanor, and shall be fined not less than five hundred dollars nor more than five thou- sand dollars, and imprisoned not less than six months nor more than three years. 2093. Sec. 3402. All cigars imported from foreign countries shall pay, in addi- tion to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in the United States, and shall have the same stamps affixed. The stamps shall be affixed and cancelled by the owner or importer of the cigars while they are in the custody of the proper custom-house oflSicers, and the cigars shall not pass out of the custody of such officers until the stamps have been so affixed and cancelled, 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 attixed.* And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacturers of cigars manufactured 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 cancelling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which thej' shall be taken, under the control of such customs officer as such collector may direct. And every officer of customs who per- mits any such cigars to pass out of his custody or control, without compliance l\y the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of .a misdemeanor, and shall be fined not l^ss than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nf>r more than three years. (575.) 2094. Sec. 3403 Every person who sells or offers for sale any imported cigars, or cigars purporting or claimed to have been imported, not put up in packages and stamped as provided by this chapter, 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. (575 6.) 2095. Sec. 3404. Every person who purchases or receives for sale any cigars which have not been branded or stamped according to law, shall be liable to a penalty of fifty dollars for each such oflfence. 2096. Sec. 3405. Every person who purchases or receives for sale any cigars from any manufacturer who has not paid the special tax shall be liable for each offence to a penalty of one hundred dollars, and to a forfeiture of all the said articles so purchased or received, or of the full value thereof. 2097. Sec. 3406. Whenever any stamped box containing cigars, cheroots, or cigarettes, is emptied, it shall be the duty of the person in whose hands the same is to destroy utterly the stamps thereon. And any person who wilfully neglects or refuses so to do shall, for each such offence, be fined not exceeding fifty dollars and imprison(;d not less than ten days nor more than six months. And any person who fraudulently gives away or accepts from another, or who * In addition to the existing requiruiuents for tlie cancellation of internal revenue stamps on imported cigars, it is prescribed that each stamp, at the time of delivery to the customs officer to be placed on tlie box, shall have the signature of the importer, and the name of the month and year, duly written thereon. (Circular, November 4, 1^70, Syn. Ser., 7.')1.^ Customs cigar stamps should in every case, when practicable, be affixed on the cigars at the port of orig- inal entry, whether the cigars are entered for warehouse or not. The internal revenue stamps, however, which represent the tax to be paid in case the cigars are with- drawn for consumption, need not be atfixed on the cigars until they are entered for consumption at the final port. (May 16, 1872, Key West. Syn. Ser., 1124.) DIGEST OF STATUTES. 87 sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped box shall for each such offence be fined not exceeding one hundred (iollars and be imprisoned not more than one year. (804.) Any revenue officer may de- stroy any emptied cigar-box upon which a cigar-stamp is found. 20976. Sec. .3430 Provided^ that lucifer or friction matches and cigar lights and wax tapers may be removed from the place of manufacture for export to a foreign country, without payment of tax or affixing stamps thereto, under such regulations as the Commissioner of Internal Revenue may prescribe. (2285.) CHAPTER NINE. STAMP-TAXES ON SPECIFIC OBJECTS. 2098. Sec. 3433. All medicines, preparations, compositions, perfumery, cos- metics, cordials, and other liquors manufactured wholly or in part of domestic spirits, intended for exportation, as provided by law, in order to be manufac- tured and sold or removed, without being charged with duty, and without having a stamp affixed tliereto, shall, under sucii regulnXions as the Secretary of the Treasury may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in Treasury regulations as bonded warehouses, class two: Provided^ That such manufacturer shall first give satis- factory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and the regulations as aforesaid, in amount not less than half of that required by the regulations of .the Secretary of the Treasury from persons allowed bonded warehouses. Such goods, when manufactured in such warehouses, may be removed for exportation, under the direction of the proper officer having charge thereof, who shall be designated by the Secretary of the I'reasury, without being ciiarged with duty, and without having a stamp affixed thereto. An}' manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse as aforesaid, sliall be at liberty, under such regulations as the Secretary of the Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the pro- visions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and ever}' article so used shall be exempt from the payment of stamp and excise duty by such manu- facturer. Articles and materials (except distilled spirits) so to be used maybe transferred from any bonded wareliouse in which the same may he, under such regulations as the Secretary of the Treasury may prescribe, into any bonded ware- house in which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp duty ; and the receipt of the officer in charge, as aforesaid, shall be received as a voucher for the manu- facture of such articles. Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the pur- pose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, shall betaken therefrom except for exportation, under the direction of the proper officer having charge thereol', as aforesaie merchandise, and which oath shall i»e administered by the collector or his deputy. 2153. Sec. 11. Tliat before such oath is taken, it shall be lawful for the col- lector or deputy administering the same to question the deponent toucliing the sources of his knowledge, information, or belief in tlie premises, and to require him to make oath to the same, and to produ<;e any letter or paper, in his pos- session or under his control, which ma>' assist the officers of the customs in ascertaining the dutiable value of the importation, or any part tliereof ; and in default of such production, when so requested, such owner, importer, consignee, and agent shall be thereafter debarred from producing any such letter or paper for the purpose of avoiding any penalty or forfeiture incurred under this act, unless he shall sliow to the satisfaction of the court that it was not in his power to produce the same when so demanded. 2154. Sec 12. That any owner, importer, consignee, agent, or other person who shall, with intent to defraud the revenue, make, or attempt to make, any entry of imported merchandise, l)V means of any fraudulent or false invoice, affidavit, letter, or paper, or b>' means of any false statement, written or verbal, or who shall be guilty of any wilful act or omission by means wliereof the United Slates shall be deprived of the lawful duties, or any portion thereof, accruing ui)on 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, shall, for each otlence, be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two j'ears, or both; and, in addition to such fine, such merchandise shall be forfeited ; which forfeiture shall only apply to the whole of the mer- cliandise in the case or package containing the i)articular article or articles of merchandise to which such fraud or alleged fraud relates ; and anything con- tained in any act which provides for the forfeiture or confiscation of an entire invoice in consequence of any item or items contained in the same being under- valued, be, and the same is herel)y, repealed. 2155. Sec. 13. That any merchandise entered by any person or persons vio- lating any of the provisions of the preceding section, hut not subject to for- feiture 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 lield as security for the payment of any fine or fines incurred as aforesaid, or may l)e levied upon and sold on execution to satisfy any judgment recovered for such fine or fines. But nothing herein contained shall prevent any owner or claimant from ol)taining a release of such merchandise on giving a liond, with sureties satisfactory to the collector, or, in case of judicial proceedings, satisfactory to the court, or thejudge thereof, lor the payment of any fine or fines so incurred : Provided^ however. That such merchandise shall in no case be released until all accrued duties thereon shall have been paid or secured. 215(). Sec. 14. That wherever any statute requires that, to the cost or market- value of any goods, wares, and merchandise imported into the United States, there shall be added to the invoice tlieryof, or, upon the entry of such goods, wares, and merchandise, charges for inland-transportation, commissions, port- duties, expenses of shipping, export-duties, cost of packages, boxes, or other articles containing such goods, wares, and merchandise, or any other incidental 100 DIGEST OF STATUTES. expenses attending the packing, shipping, or exportation thereof from the country or place where purchased or manufactured, the omission, without intent thereby to defraud the revenue, to add and state the same on such invoice or entry shall not be cause of a forfeiture of such goods, wares, and merchandise, or of the value thereof; but in all cases where the same, or any part thereof, are omitted, it shall be the dutv of the collector or appraiser to add the same, for the purposes of duty, to such invoice or entry, either in items or in gross, at such price or amount as he shall deem just and reasonable, (which price or amount shall, in the alisence of protest, be conclusive,) and to impose and add thereto the further sum of one hundred per centum of the price or amount so added ; which addition shall constitute a part of the dutiable value of such goods, wares, and merchandise, and shall be collectil)le as pro- vided by law in respect to duties on imports. 2157. 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 viola- tion 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. Im- mediately 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 jurisdic- tion thereof, and to initiate proper proceedings to recover the tines and penal- ties in the premises, and to prosecute the same with the utmost diligence to final judgment. •2158. Sec. 16. That in all actions, suits, and proceedings in any court of the United States now pending or hereafter commenced or prosecuted to enforce or declare the forfeiture of any goods, wares, or merchandise, or to recover the value thereof, or any other sum alleged to be forfeited by reason of any viola- tion of the provisions of the customs revenue laws, or any of such provisions, in which action, suit, or proceeding an issue or issues of fact shall have been joined, it shall be the dut}' of the court, on the trial thereof, to submit to the jury, as a distinct and separate i)roposition, whether the alleged acts were done with an actual intention to defraud the United States, and to require upon such proposition a special finding by such jury ; or, if such issues be tried by the court without a jurj', it shall be the duty of the court to pass upon and decide such proposition as a distinct and separate finding of fact ; and in such cases, unless intent to defraud shall be so found, no fine, penalt}-, or forfeiture shall be imposed. 2159. Sec 17. That whenever, for an alleged violation of the customs-revenue laws, any person who shall be cliarged with having incurred any fine, penalty, forfeiture, or disability 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 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 tlie case, in his judgment, requires, proceed to inquire, in a summar\' manner, into the circumstances of the case, at sucii reasonable time as may be fixed by him for that purpose, of which the district attorney and the collector shall be notified bj' the petitioner, in order that they may attend and siiow cause why the petition should be refused. 21e, and the same is hereby, made a port of deliver}' within the collection district of the port of New York, and shall be subject to the same regulations as other ports of delivery in the United States ; that a surveyor Ite appointed by the President, vvith the advice and consent of the Senate, to re- side at the said port of Patchogue, wlio shall have the power to enrol and license vessels to be employed in the coasting trade and fisheries, under such regulations as the Secretary of the Treasury may deem necessary, and who shall give the usual bond, perform the usual duties in tlie manner prescribed, and receive the fees he may be entitled to by law as allowed to surveyors for the same duties, and no more. February 8, 1875. (U. S. Statutes at Laege, Vol. XVIII., p. 307.) Chap. XXXVI. — An Act to amend existing Customs and Internal Revenue Laws, and for other Purposes. 2171. From and after the date of the passage of this act, in lieu of the duties heretofore imposed on the importation of the goods, wares, and merchandise hereinafter specified, the following rates of duty shall be exacted, namely: On spun silk, for filling, in skeins or cops, thirty-live per centum ad valorem (HOB) ; on silk in the gum, not mor^ advanced than singles, tram, and thrown or organzine, thirty-five per centum ad valorem (1105); on floss silks, thirty- five per centum ad valorem (1107) ; on sewing-silk, in the gum or purified, forty per centum ad valorem (1108); on lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, sha|)e, or form, or cut in such manner as to be fit for buttons exclusivel}', ten per centum ad valorem (1357); on all goods, wares, and merchandise not otherwise herein provided for,* made of silk, or of which silk is the component material of chief value, irrespective of the classification thereof for duty by or under previous laws, or of tlieir commercial designation, sixty per centum ad valorem (1 lOi) to 1113) : Prodded, That this act shall not apply to goods, wares, or merchandise which have, as a component material thereof, twenty-five per centum (;r ovvv in value of cotton, flax, wool, or worsted. 2172. Sec. 2. That from and after the passage of this act, in lieu of the duties now imposed by law on the merchandise hereinafter enumerated, imported from foreign countries, there shall be levied, collected, and paid the following duties, that is to say : 2173. On all still wines imported in casks, forty cents per gallon. (979.) 2174. On all still wines imported in bottles, one dollnr and sixty cents per case of one dozen bottles, containing each not more than one quart and more than one pint, or twenty-four bottles, containing each not more than one pint; and any excess beyond those quantities found in such bottles shall be suliject to a duty of five cents per pint or fractional part thereof, l)ut no separate or additional duty siiall be collected on ihe bottles: Fruvidt'd, Thfxi any wines imported containing more than twenty-four |)er centum of alcohol shall be for- feited to the United States : Provided alsu, That there shall be an allowance of five per centum, and no more, on all effervescing wines, liquors, cordials, and distilled spirits, in bottlos, to be deducted from tlie invoice quanlit}' in lieu of breakage. (981.)t * See post, 2208. t This proviso applies also to malt liquors. (S. S., 2308.) 104 DIGEST OF STATUTES. 2175. Sec. 3. That all imported wines of the character provided for in the preceding section which may remain in public store or bonded wareliouse on the day this act shall take etleet shall be subject to no other duty upon the withdrawal thereof for consumption than if the same were imported after that day: Provided^ That any such wines remaining on shipboard within tlie limits of any port of entry in the United States on tlie day aforesaid, duties unpaid, shall, for the purposes of this section, be considered as constructively in public store or bonded warehouse. 217(i. Sec. 4. That on and after the date of the passage of this act, in lieu of the duties imposed by law on the articles in tiiis section enumerated, there shall be levied, collected, and paid on the goods, wares, and merchandise in this sec- tion enumerated and provided for, imported from foreign countries, the follow- ing duties and rates of duties, that is to sa}' : 2177. On hops, eight cents per pound. (l.SOfi.) 2178. On chromate and bichromate of potassa, four cents per pound. (1395.) 2178 b. On macaroni and vermicelli, and on all similar preparations, two cents per pound. (IGfiO.) 2179. On nitro-benzole, or oil of mirbane, ten cents per pound. (1816.) 2180. On tin in plates or sheets and on terne and tagger's tin, one and one- tenth cents per pound. (1050.) 2181. On anchovies and sardines, packed in oil or otherwise, in tin boxes, fifteen cents per whole box, measuring not more than five inches long, four inches wide, and three and one-half inches deep; seven and one-half cents for each half-box, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep ; and four cents for each quarter-box, measur- ing not more than four inches and three quarters long, three and one-half inches wide, and one and one-half inches deep ; when imported in any other form, sixty per centum ad valorem: (1080.) Fnovided, That cans or packages made of tin or other material containing fisii of any kind admitted i'reeof duty under any existing law or treaty, not exceeding one quart in contents, shall be sub- ject to a duty of one cent and a half on eacii can or package ; and when ex- ceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof. (1800.) 2182. Sec. 5. That yellow sheathing-metal and yellow metal bolts, of which the component part of chief value is copper, shall be deemed manufactures of copper, and shall pay the duty now prescribed by law for nianuiactures of cop- per, and shall be entitled to the drawback allowed by law to copper and com- position-metal whenever the same shall be used in the construction or equip- ment or repair of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States. (1058.) 2183. Sec. 6. That section four of the act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy two, be, and the same is hereby, amended by striking out the thirtieth paragraph of said section in relation to the duty on Moisic iron ; and from and after the passage of this act, the duty on Moisic iron, of whatever condition, grade, or stage of manufacture, shall be the same as on all other species of iron of like condition, grade, or stage of manufacture. (738,990.) 21 S4. Sec. 7. That the duty on jute-butts shall be six dollars per ton : (1644.) Pnnride.d, That all machinery not now manufactured in the United States adapted exclusively to manufactures from the filtre of the ramie, jute, or flax, nia}' be admitted into the Uniteil States free of duty for two years from the first of July, eighteen hundred and seventy-five; And ])rovided further^ That bags, other than of American manufacture, in which grain shall have been actually exported from the United States, may be returned empty to the United States free of duty, under regulations to be prescribed by the Secretary of the Treasury. (1468.) FEBRUARY 8, 1875. 105 2185. Sec. 8. That on and after the date of the passage of this act, the im- portation of the articles enumerated and described in this section shall be ex- empt from dut}', that is to say : 218ed in the first section of this act. 2230. Sec. 7. If the owner of any trade-mark, registered pursuant to the statutes of the United States, or his agent, make oath, in writing, tiiat he has reason to believe, and does believe, that any counterfeit dies, plates, brands, engravings on wood, stone, metal, or* other substance, or moulds, of his said registered trade-mark, are in the possession of any person, with intent to use the same for the purpose of deception and fraud, or makes such oath that any counterfeits or colorable imitations of his said trade-mark, label, brand, stamp, wrapper, engraving on paper or other substance, or empty box, envelope, wrapper, case, bottle, or other package, to which is affixed said registered trade- mark not so defaced, erased, obliterated, and destroyed as to [revent its fraudu- lent use, are in the possession of any person, with intent to use tlie same for the purpose of deception and fraud, then the several judges of the circuit and district courts of the United States and the commissioners of the circuit courts may, within their respective jurisdictions, proceed under the law relating (o search-warrants, and may issue a search-warrant authorizing and directing the marshal of the United States for the proper district to search for and seize all said counterfeit dies, plates, brands, engravings on wood, stone, metal, or other substance, moulds, and said counterfeit trade-marks, colorable imitations thereof, labels, brands, stamps, wrappers, engravings on paper, or other substance, and said empty boxes, envelopes, wrappers, cases, l)Ottles, or other packages thnt can be found ; and upon satisfactory proof being made that said counterfeit dies, plates, brands, engravings on wood, stone, metal, or other substance, moulds, counterfeit trade-marks, colorable imitations thereof, labels, l)rands, stamps, wrappers, engravings on paper or other substance, empty boxes, enve- lopes, wrappers, cases, bottles, or other packages, are to be used by the holder or owner for the purposes of deception and fraud, that any of said judges shall have full power to order all said counterfeit dies, plates, lirands, engravings on wood, stone, metal, or other substance, moulds, counterfeit trade-marks, color- able imitations tiiereof, labels, brands, stamps, wrappers, engravings on paper or other substance, empty boxes, envelopes, wrappers, cases, bottles, or otiier packages, to be publicly destroyed. 2231. Sec. 8. Any person who shall, with intent to defraud an}' person or persons, knowingly and wilfully aid or abet in the violation of any of the pro- visions of this act, shall, upon conviction thereof, be punished by a fine not exceeding five hundred dollars, or imprisonment not more than one year, or both such fine and imprisonment. August 15, 1876. (U. S. Statdtbs at Large, Vol. XIX, p. 200.) Chap 290. An Art io carry into effect a convention between the United States of America end his Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy five. 2232. That whenerer the President of the United States shall receive satis- factory 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 th" thirtieth day of January, eighteen hundred and seventy-five, he is hereby an- FEBRUAEY 27, 1877. 113 thorized to issue bis proclamation declarin 2; that lio l;aa such evidence; nv.l thereupon, from the date of such proclamation, the following articles, being tho growth and manufacture or produce of the Hawaiian Islands, to wit, 2233. Arrowroot; castor-oil; bananas; nuts; vegetables, di-ied and undried, preserved and unpreserved; bides and skins, undressed; rice; pulu; seeds; jdants; shrubs, or trees; muscovado, bi'own, 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. February 27, 1877. (U. S. Statutes at Large, Vol. XIX, p. 240.) Chap. 69. An Act to perfect the Itcvision of the Statutes of the United States, and of the Slatnten relatiiKj to the District of Columbia. That for the purpose of correcting errors and supplying omissions in the act entitled "An Act to revise and consolidate the Statutes of the United States in force on the first day of December, Anno Domini one thousand eight hun- dred and seventy-three," so as to make the same trul}'" express such laws, the following amendments are hereby made therein ; * * * * 2234. Section twanity-five hundred and four is amended by striking out, in Schedule M, after the Avord "sulphur" (ante, 1-132), the word " flour," and insert the word " flowers." 2235 Section twentj^-five hundred and five is amended by striking out, after tho words " skins, dried, salted, or pickled," (ante, 1756), the words '• ten per cenlum ad valorem." 2236. Section twenty-five hundred and eight (ante, 1808) is amended by inserting, in the fifth line, between the words "of" and "United States," the word " the " 2237. Section twenty-five hundred and fourteen (ante, 1814) is amended l>y inserting in the last line, between the words " cf " and " Treasury," the word "the." 2238. Section twenty-eight hundred and sixty-five (ante, 1855) is amended by substituting therefor tlae following : "If any person shall knowingly and wilfully, 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 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 l)e fined in any sum not exceeding five thousand dollars, or im- ]»risoned for any term of time not exceeding two years, or both, at the discre- tion of the court." 2239. Section twenty-nine hundred and nine (ante, 1871) is struck out. 2240. Section twenty-nine hundred and thirty-six (ante, 18!)8) is amended by inserting in the eighth line, after the word "situated," the words "to make." 2241. Section twentj'-nine hundred and seventy-eight (ante, 194U) is amended by adding, at the end of the section, the words " except as provided in section three thousand and twenty-five," (ante, 1988). 2242. Section tw^enty-ninc hundred and eighty-four (ante, 194G) is amended by striking out, in the second line, the word "industry," and inserting thsrefor the word " injury." 114 DIGEST OF STATUTES. 2243." Section twenty-nine hundred and eighty-eight (ante, 1950) is amended by sti'ilsing out all after the word " same," in the filth line, and by inserting a period in lieu of the semicolon at the end of the section. 2244. Section twenty-nine hundred and eighty-nine (ante, 1951) is amended by striking out, in the third line, the words " relating to warehouses," and Lusji'ting therefor the words "of this chapter." 2245. Section three thousand and one (ante, 1963) is amended by adding thereto the following: "And the Secretary of the Treasury is hereby author- ized to remit, in whole or in part, on such conditions, and under such regula- tions, not inconsistent with law, as he may prescribe, the additional duty se- cured by the bond given for tbe transportation of merchandise Irom a port in one collection district to a port in another collection district prescribed by the preceding section: Provided, That it shall be proved to the satisfaction of the Secretary of the Treasury that the failure to transport and deliver the mer- chandise aforesaid according to the conditions of the bonds accrued, without wilful negligence or fraudulent intent on the part of the ol^ligors." 2246. Section three thousand and two (ante, 19G4) is amended by striking out, in the ninth and eleventh linc.'^,* respectively, the words " Point Isabel," and inserting therefor the word " Brownsville." 2247. Section three thousand and three (ante, 1965) is amended by striking out, in the eighth line, after the words " del ISorte,"^ tlie word "and," and in- serting the word "or." 2248. Section three thousand and five (ante, lOf!?) is amended l)y striking out, in the fourth line, the words "Point Isabel," and inserting the word " Jirownsville." 2249. Section three thousand and nine (ante, 1971), is amended by inserting, after the word " coin," in line two, the words " or coin certificates." 2250. Section three thousand and eleven (ante, 1973) is amended ly striking out all after the word "protest," in the eighth line, and by adding the words '• and a])pcal shall have been taken as prescribed in section twenty-nine hun- dred and thirty-one (ante, 1893). '^ 2251. Section thirty-one hundred is amended by transposing the eighth and ninth lines ; and by striking out the amending clause to tliis section in the act approved February eighteenth, eighteen hundred and seventy-five, entitled "An act to correct errors and to supply omissions in the Revised Statutes of the United States." 2252. Section thirty-one hundred and five is amended b}- striking out, in the seventh line, after the vi'ord "■ affixing " the word '' in." 2253. Section thirty-one hundred and twenty is amended by adding thereto the following : "And that the Secretary of the Treasury be, and he is hereby, authorized, in his discretion, to make such regulations as shall enalile vessels engaged in the coasting-trade between the ports and places upon Lake Michigan exclu- sively, and laden with American productions and free merchandise oul}-, to un- lade their cargoes without previously obtaining a permit to unlade." 2254. Section thirtj'-one hundred and forty (ante, 205fi) is amended by add- ing at the end of the section the words : '•And where not otherwise distiuctlj' expressed or manifestly incompatible with the intent thereof, the word ' person,' as used in this title, shall be con- strued to mean and include a partnership, association, company, or corporation, as well as a natural |)erson." 2255. Section thirty three hundred and sixt3'-two is amended by striking out, in the fourth line of the fourth paragraph (ante, 20G8) the word "sweeping," and inserting the word "sweepings." 225G. Section thirty-four hundred and thirty-three (ante, 2098) is amended * Eighth aad eleventh lines, in this compilatioa. t Seventh line in this compilation. MAY 25, 1878. 115 by inserting, after the word " materials," in line twentj'-six,* the words " except distilled spirits." 2257. Section thirty-five hnndred and thirty-six is amended b^^ inserting, in the fonrth line, after the word " weighing," the word "a." 2258. Section thirty-five hnndred and sixty-one is amended by striking out, in the fonrth line, the word "applying," and inserting the word " a[)plicable." 2259. Section thirty-five hundred and sixt3'-eight is amended l)y striking out, in the fourth line, the word "turn," and inserting the word "return." 2260. Section fifty-two hundred and ninety-two is amended by inserting, in- the sixth line, after the word " vessels," the words "and for regulating the same ;" and by inserting, in the twent^^-third line, before the word " he," the word " as." 2261. Section fifty-two hundred and ninety-three is amended by striking out the first subdivision, and transposing tlie fourth subdivision so as to read "the first subdivision." May 25, 1878. (V. S. Statutes at Lakge, Vol. XX., p. 63 ) Chap. 109. An Act extending the Privileges of Sections twenty-nine hundred and ninety to twenty- nine hundred and ninety-seven of the Revised Statutes, inclusive, to the Port of Bath, in the State of Maine. 2262. That the privileges of sections twenty-nine hnndred and ninety to twent3'-nine hundred and ninety-seven of the Revised Statutes, inclusive, be, and they are hereby, extended to the Port of Bath, in the State of Maine. * Liue twenty-four iu this compilation. 116 DIGEST OF STATUTES. June 4, 1878. (U. S. Statutes at Large, Vol. XX, p. 91. y Chap. 155. An Act making Appropriations for the Consular and Diplomatic Service of the Govern' mentfor the year ending June 30th, 1879, and for other purposes. 2263. Every consular officer shall famish to the Secretary of the Treasury, or to such officers of the customs as he may direct, as often as may bo required, 'the prices current of all articles of merchandise usually exjjorted to the United Oi„i.„„ x>. j-i, „ i. I : u:,.u i. „ ; - „i„4-: i. a — ii :i.. ,• t K,. . -„ , . j..^ . -^ _„ „., . ^ . ...ipair the pi . section seventeen hundred and twelve of the lievised Statutes, (liev. Stat., p. 306.) June C, 1878. (U. S. Statutes at Large, Vol. XX, p, 99.) Chap. 156. An Act to provide for the free entry of articles imported for exhibition by Societies established for the encouragement of the Arts and Sciences, and for other purposes. 2264. That all works of art, collections in illustration of the progress of the arts, science or manufactures, photographs, works in terra cotta, Parian, pot- tery or porcelain and artistic copies of antiques in metal or other material here- after imported in good faith for permanent exhibition at a fixed place by any society or institution established for the encouragement of the arts or science, and not intended for sale, nor for any other purpose than is hereinbefore ex- pressed, and all such articles, imported as aforesaid, now in bond, and all like articles imported in good faith by any society or association for the purpose of erecting a public monument and not for sale shall be admitted free of duty under such regulations as the Secretary of the Treasury may pi*escribe;* Pro- vided, that the pai'ties importing articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regulations as the Secre- tary of the Treasury may prescribe,* for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to the provisions and intent of this act. February 28, 1879. (TT. S. Statutes at Large, Vol. XX., p. 324.) Chap. 112. An Act extending the Limits of the Port of New York. 2265. That the collection district of the port of New York shall hcreaftei include, in addition to the other territory embraced therein, all that ]iai t of the county of Hudson, in the State of New Jersey, and the waters adjacent, now within the collection district of Newark, New Jersey, east of Newark Bay and the Hackensack Eiver. * At the time of entry the principal officer of the society, in.stitution, or association concerned will be re- quired to fiU; an affidavit in the following form: "I do truly swear that tho articles in the annexed invoice described are imported in good faith for perma- nent exhibition hy [here nams the society or instiiutioii) a {socieiy orin.itilution) hicaU'd at , established for the encouragement of the arts and sciences, (or are imported for the purpose of erecting/ apublic monument,) and are not intended for sale, nor for any other purpose than is hereinbefore expressed." A bond is required from the society or institution, with two good and sufficient sureties, in a penalty equal to double the duties, conditioned for the payment of the lawful duties accruing on all the articles enibiacd in the amdavit and bond, sliould any of such articles be sold, transferred, or used contrary to thi^ provisions ar.d intent oltne al)ove act, and fi)r such payment prior to the withdrawal dfauv of the articles from Ihe('Ustodv' and i.i.s- sessionol the association or iustitutiou for which, hey wor' iiipoit (i (S S 3G12 MARCH 1, 1879. 117 March 1, 1879. (U. S. Statutes at Large, Vol. XX., p. 327.) Chap. 125. An Act to amend the Laws relating to Internal Revenue. "IMPORTED LIQUOR STAMPS," &c, 2266. Sec. 11. *A11 distilled spirits, wines, and malt liquors, imported in pipes, ho2;sheads, tierces, barrels, casks, or other similar packages, shall be first placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, marked, and branded by a United States customs-gauger, and a stamp affixed to each package, indicating the date and particulars of such inspection ; and the Secretary of the Treasury is hereby authorized to prescribe the form of, and provide, the requisite stamps, and to make all regulations which he may deem necessary and proper for carrying the foregoing requirements into effect. Any pipe, hogshead, tierce, barrel, cask, or other package withdrawn from public store or bonded, warehouse after the thirtieth day of June, eighteen hundred and seventy-nine, purporting to contain imported liquor, found without having thereon the stamp hereby required, shall be, with its contents, forfeited to the United States ; and when- ever any cask or package of imported distilled spirits of not less than five wine- gallons is filled for shipment, sale, or delivery on the premises of any wholesale liquor dealer, the same shall be stamped with a special stamp for imported spii'its, under such rules and regulations as the Commissioner of lntei*nal Revenue has prescribed, or may hereafter prescribe, in the case of domestic distilled sjiirits. 2267. Sec. 12. Every person who empties or draws off, or causes to be emptied or drawn off, the contents of any package of imported liquors stamped as above required, shall, at thq time of such emptying, eftYice, obliterate, and destro}^ the stamp thereon, and also all other marks or brands which shall have been placed thereon in accordance with the law or I'cgulations concern- ing imported liquors; and no cask or other package, such as is hereinbefore ?nentioned, in which distilled spirits, wines, or malt liquors have been im- ported, shall be used to contain domestic distilled spirits, under penalty of the forfeiture of such re-used cask or package and the contents thereof. Every cask or other package from which the stamp for imported liquors required by this act to be placed thereon shall not be effaced, obliterated, or destroyed, on emptying such package, shall be forfeited, and the same may be seized by any officer of internal revenue wherever found; and all the provisions and penalties of section thirty-three hundred and twenty-four of the Revisetl Stat- utes of the United States, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used. 2268. Sec. 13. If any person shall purchase or sell, with the imported liquor stamp herein required remaining thereon, or any of the marks or brands which shall have been placed thereon in accordance with the laws or regulations concerning imported liquors remaining thereon, any cask or other ])ackage, after the same has been once used to contain i.Tiported liquors and has been emptied; or if any person shall use or have in possess on such cask or pack- age, with any imitation of such. marks or brands, for the purpose of placing domestic distilled spirits therein for sale; or shall, for such purpose, manufac- ture, use, or have in possession any cask or package made in imitation of, or intended to be in the similitude of, such imported casks or packages, with any imitation of such marks or brands thereon, every such cask or package, with 118 DIGEST OF STATUTES. its contents, if any, shall be forfeited to the United States. And every such person who shall violate any of the provisions of this section shall be liable to a penalty of two hundred dollars lor every such cask or jiackage so purchased, sold, manufactured, used, or had in possession. TOBACCO. 2269. Sec. 14. On and after the first day of May eighteen hundred and seventy-nine, there shall be levied and collected upon all sifiiif manufactured of tobacco, or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use; and upon all chewing and smoking tobacco, fine-cut, cavendish, plug or twist, cut or granulated, of every description; on tobacco twisted by band or reduced into a condition to be consumed or in any manner other tban tbe ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened, and all on fine cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of sixteen cents per pound. 2270. Tbat the sixth subdivision of section thirty-two hundred and forty- four (2058-9) be amended to read as follows : Sixth. Dealers in leaf tobacco, except retail dealers in leaf-tobacco, as herein- after defined, shall pay twenty-five dollars. Every person shall be regarded as a dealer in leaf tobacco whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf-tobacco; and payment of a special tax as dealer in tobacco, manufacturer of tobacco, manu- iacturer of cigars, or any other special tax, shall not exempt any person deal- ing in leaf-tobacco from the payment of tbe special tax therefor hereby re- quired. But no farmer or planter, nor tbe executor or administrator of such farmer or planter, nor the guardian of any minor, shall be required to pay a special tax as a dealer in leaf-tobacco, for selling tobacco produced by said farmer or planter, or by said executor, administrator, or guardian, or received by either of them as rents from tenants who have produced tbe same on the land of said farmer, planter, or minor: Provided, Tbat nothing in this section shall be construed to exempt from a special tax any farmer or planter whOj by peddling or otherwise, sells leai-tobacco at retail directly to consumers, or who sells or assigns, consigns, transfers, or disposes of, to persons other than those who have paid a special tax as leaf-dealers or manufacturers of tobacco, snuff", or cigars, or to persons purchasing leaf-tobacco tor export. 2271. "No sheriff or other officer acting under order or process of any court or magistrate, nor trustee, or other fiduciary, legally acting under the powers vested in him, shall be liable to said special tax as a dealer or retail dealer in selling tobacco under such authority. And no purchaser at any sale by such slieriff, oflicer, trustee, or fiduciary, shall be held liable to any other tax or re- striction as to a sale of tobacco so purchased than he would have been had such purchaser been the producer thereof on his own land. 2272. "Dealers in leaf-tobacco shall sell only to other dealers who have paid a special tax as such, and to manufacturers of tobacco, snuff", or cigars, and to such persons as are known to be purchasers of leaf-tobacco for export: Fro- ridfd, It shall be lawful for any licensed manufacturer of cigars to purchase leaf- tobacco of an}^ licensed dealer or other licensed manufacturer in quantities less than the original package, for use in his own manufactory exclusively." (2059.) That section thirty-three hundred and sixty-two (2065 to 2070) be, and the same is hereby, amended by striking out all j},fter said number, and substuat- ing tlierefor the following : 2273. " All manufactured tobacco shall be put up and prepared b}' the manu- facturer for sale, or removal for sale or consumption, in packages of the follow- ing description, and in no other manner : (2065.) MARCH 1, 1879. 119 2274. " All snuff, in packages containing one-half, one, two, three, four, six, eiglit, and sixteen ounces, or iu bladders and in jars containing not exceeding twenty pounds ; (2066). 2275. '' All fine cut chewing-tohacco, and all other kinds of tobacco not other- wise provided for, in packages containing one, two, three, four, eight, and six- teen ounces, except that tine-cut chewing-tobacco may, at the option of tlie manufacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each ; (2067). 2276. " All smoking-tobacco and all cut and granulated tobacco other than fine-cut chewing, all shorts, the refuse of fine-cut chewing, which hrs passed through a riddle of thirty-six meshes to the square incli, and all refuse scraps, clippings, cuttings, anil sweepings of tobacco, in packages containing two, three, four, eight, and sixteen ounces each ; ('2068). 2277. "All cavendish, plug, and twist tobacco, in wooden packages not ex- ceeding two hundred pounds net weiglit. (2069.) 2278. '' And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of the manufactory, and the gross weight, the tfire, and the net weight of the tobacco in each package: Providtd, That these limitations and descrip- tions of packages shall not apply to tobacco and snuff tiansported in bond tor exportation and actually exported: And provided further ^ That fine-cut shorts, the refuse of fine-cut chewing-tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without the pay- ment of tax, by one manufacturer directly to another manufacturer, or for ex- port, under such restrictions, rules, and regulations as the Commissioner of Internal Revenue may prescribe: And provided further, That wood, metal, paper, or other materials may be used separately or in combination for ])ack- ing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue may establish." (2070.) That section thirtj'-three hundred and seventy-one (2075) be amended by striking out all after the said number and substituting therefor the following: 2279. "Whenever any manufacturer of tobacco, snuff", or cigars, sells, or re- moves for sale or consumption, any tobacco, snuff, or cigars, upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or ivmoval, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector. The fax so as- sessed shall be in addition to the penalties imposed by law for such sale or re- moval: Provided, however, That no such assessment shall be made until and after notice to the manufacturer of the alleged sale and removal to show cause agaii:>st such assessment ; and the Commissioner of Internal Revenue shall, upon a full hearixig of all the evidence, determine what assessment, if any should be made." 2280. That section thirty-three hundred and seventy-seven (2081) be, and the same is hereby, amended by adding thereto the following words : " Pro- vided, 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 manufacturer of tobacco or Bnuff, or of a cigar manufactui-er, under such restrictions and regulations as shall be prescribed by the Commissioner of Internal Revenue and ap^^roved by the Secretary of the Treasury." Sec. 16. That section thirty-three hundred and eighty-six (2082) be, and the same is hereby, amended by striking out all after the said number, and sub- stituting therefor the following: 2281. "There shall l)e an allowance of drawback on tobacco, snuff, and cigars on which the tax has been paid by suitable stamps afiixed thereto be- 120 DIGEST OF STATUTES. fore removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been bo affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snutf, and cigars, to be ascertained under such regulations as shall be ])rescribed by the Commissioner of Internal Eevenue, and approved by the Secretary of the Treasury. Any Mums found to be due under the provisions of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropri- ated: Provided, That no claim for an allowance of drawback shall be enter- tained or allowed until a certificate from the collector of customs at the port from which the goods have been exported, or other evidence satisfactory to the Commissioner of Internal Eevenue, has been furnished, that the stamps affixed to the tobacco, snuff, or cigars entered and cleared for export to a foreign country were totally destroyed before such clearance; nor until the claimant has filed a bond, with good and sufficient sureties, to be approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will pro- cure, within a reasonable time, evidence satisfactory to the Commissioner of Internal Eevenue that said tobacco, snufF, or cigars have been landed at any port without the jurisdiction of the United States, or that after shipment the same were lost at sea, and have not been relanded within the limits of the United States." 2282. That section thirty-three hundred and eighty-seven (2082) be, and the same is hereby, amended by striking out, after the words "shall he con- ditioned that," in the second sentence, the words "he shall not employ any person to manufacture cigars who has not been duly registered as a cigar maker." That section thirty-three hundred and ninety-two (2083) be, and the same is hereby, amended by striking out all after the said number, and substituting therefor the following: 2283. "All cigars shall be packed in boxes not before used for that purjiose, containing, respectively, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each; 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 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 less than one hundred dollars nor more than one thousand dollars, and be im- prisoned not less than six months nor 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 ail the cigarettes that he either manufactures or has made for him, and sells or removes for con- sumption or use, in packages or parcels containing ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each*of 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 regulations as the Commissioner of Internal Eevenne shall prescribe; 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 inspection of the custom-house, before they are withdrawn therefrom." That section thirty-three hundred and ninety-seven (2088) be, and the same is hereby, amended by striking out all after the said number, and substituting t'-iercfbr the following: 2284. " Whenever any cigars are removed from any manufactory, or place MARCH 1, 1879. 121 where cigars are made, ■without being packed in boxes as required by the pro- visions ofthis chapter, or without the proper stamjD thereon denoting the tax, or without stamping, indenting, burning, or impressing into each box, in a legible and duralde manner, the number of the cigars contained therein, the number of the manufactory, and the number of the district and State, or without prop- erly affixing thereon and canceling the stamp denoting th.e tax on the same, or are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the above-described offenses shall be fined for each such offense not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And every person who packs cigars in any box bearing a false or fraudulent or counterfeit stamp, or who affixes to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or internal-revenue stamp, or who buys, receives, or has in his possession any cigars on which the tax to which they are liable has not been paid, or \y\io removes, or causes to be removed, from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses, or per- mits any other person to use, any stamj) so removed, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any othev fraudulent use of any stamp intended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, -and shall be fined not less than one hundred dollars mor more than one thousand dollars, and imprisoned not less than six months nor more than three years: Provide//, That cigars packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Commissioner of In- ternal Eevenue, and approved by the Secretary of the 'Treasury, shall be ex- empt from the provisions of this section, and also from the provisions of section thirty-three hundred and ninety-three of the Bevised Statutes, requir- ing a label to be affixed to each box." 2285. Sec. 19. That the proviso to section thirty-four hundred and thirty of the Revised Statutes is lierehy amended to read as follows : '•'• Frovidtd., That luciter or friction matches, and cigar-lights, and wax-tapers, and all articles upon which a tax is imposed b}- law, as enumerated and men- tioned in Schedule A, following section thirt}^ four hundred and thirtj-seven of the Revised Statutes, may be removed from the place of manufacture for export to a foreign country, without payment of tax, or affixing stamps thereto, under such regulations as the Commissioner of Internal Revenue may prescribe." 228(). Sec. 20. [That under such regulations and requirements as to stamps, bonds and other security as shall be prescribed b}' the Commissioner of In- ternal Revenue, any manufacturer of perfumer}-, medicines, or preparations for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw^ in original packages, from any distillery-ware- house, so much alcohol as he may require for the said purpose, witliout the pay- ment of the internal-revenue tax thereon.] {Repealed. See Sec. 14, Act of May 28, 1880, chap. 108, post, 2299.) 2287. Sec. 21. That the word "gallon," wherever used in the internal reve- nue law, relating to beer, lager beer, ale, porter, and other similar fermented liquors, shall be held and taken to mean a wine gallon, the liquid measure con- taining two hundred and thirt3'-one cubic inches. 2288. Sec. 23. That wherever 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." 122 DIGEST OF STATUTES. March 3, 1879. (U. S. Statutes at Large, Vol. XX., p. 355.) Chap. 180. An Act making Appropriations for the Service of (he Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and eighty, and for other Purposes. 2289. Sec. 17 Printed matter other than books received in the mails from foreign countries under the provisions of postal treaties or conventions sliall be free of customs dut}', and books which are admitted to tlie inter- national mails exchanged under the provisions of the Universal Postal Union Convention, may, when subject to 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 the Postmaster-General. 2290. 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 hand- writing, of any words, letters, characters, figures, or images, or of any comluna- tion thereof, not having the character of an actual and personal correspondence. (For iurther information as to postal acts, see post, Part IV., pp. 81-84.) June 30, 1879. . (U. S. Statutes at Large, Vol. XXL, p. 44.) Chap. 54. An Act relating to Vessels not propelled by Sail or Internal Motive-Power of their ovm, and for other Purposes. 2291. The provisions of title fifty of the Revised Statutes of the United States shall not be so construed as to require the payment of any fee or cliarge for the enrolling or licensing of vessels, built in the United States and owned by citizens thereof, not propelled by sail or by internal motive-power of their own, and not in any case carrying passengers, whether navigating the internal waters of a State or the navigable watersof the United States, and not engaged in trade with contiguous foreign territory, nor shall this or any existing law be construed to require the enrolling, registering, or licensing of any flatboat, barge, or like craft for the carriage of freight, not propelled by sail or by inter- nal motive-power of its own, on the rivers or lakes of the United States. July 1, 1879. (U. S. Statutes at Lakge, Vol. XXL, p. 48.) Chap. 64. An Act to put Salts of Quinine and Sulphate of Qumine on the Free List. 2292. From and after the passage of this act the importation of salts of qui- nine and sulphate of quinine shall be exempt from custom duties ; and all laws inconsistent herewith are hereby repealed. (1400.) March 10, 1880. (U. S. Statutes at Lakge, Vol. XXL, p. 67.) Chap. 37. — An Act to amend section three thousand and twenty of the Revised Statutes. 2293. That section three thousand and twenty of the Revised Statutes be so amended as to read as follows : APRIL 1, 1880.— MAY 27, 1880. 123 Sec. 3020. Where fire-arms, scales, balances, shovels, spades, axes, hatchets, hammers, plows, cultivators, raowing-machines, and reapers, manufactured with stock or liandles made of wood grown in tbe United States, are exported for benefit of drawback under the preceding section, such articles shall be entitled to such drawback in all cases where tlie imported material exceeds one-half of the value of the material used. And where cans, raanulactnred in whole or in part of imported material, filled with products grown or produced in the United States, are exported for benefit of such drawback, the same shall, in all cases, be entitled to the drawback provided for in the preceding section where the imported material used in the manufacture of such cans shall equal seventy per centum of the value of all the material used in the manufacture thereof. April 1, 1880. (U. S. Statutes at Lakge, Vol. XXI., p. 70.) Chap. 42. An Act to authorize and direct the Commissioner of Agriculture to attend, in person or by deputy, the International Sheep and Wool Show, to be held in the Centennial buildings, Fair- mount Park, Philadelphia, in September, Anno Domini eighteen hundred and eighty, and to make a full and complete report of the same, and for other Purposes. » 2294. That the Commissioner of Agriculture be, and he is hereby, authorized and directed to attend in person or by deputy, the International Sheep and Wool Show to be held in the Centennial buildings, Fairmount Park, Philadel- phia, in September, Anno Domini eighteen hundred and eighty, and to make a full and complete report of the same. 2295. Sec. 2. All sheep and wool which shall be imported for the sole pur- pose of exhibition at the international show hereinbefore mentioned, shall be admitted without the payment of duty or customs fees or charges, under such regulations as the Secretary of the Treasury may prescribe: Frovided^ Timt all sheep and wool which shall be sold in the United States, or withdrawn for consumption therein at any time after such importation, shall be subject to the duties, if any, imposed on like imports by the revenue laws in force at the date of importation: And provided further^ That in case any sheep or wool im- ported under the provisions of this act shall be withdrawn for consumption, or shall be sold without payment of the duty required by law, all the penalties pre- scribed by the revenue laws shall be applied and enforced against such imports and against the person who may be guilty of such withdrawal or sale. May 27, 1880. (U. S. Statutes at Lakge, Vol. XXI., p. 143.) Chap. 106. An Act to amend and re-enact Sections Twenty-five hundred and fifty-two and Twenty- Jive hundred and fifty-three of the Revised Statutes. 2296. That paragraph four of section twenty-five hundred and fifty-two of the Revised Statutes be, and the same is hereby, amended, so that it shall read : "The district of Yorktown: To comprise all the waters and shores from the point forming the south shore of the mouth of the Rappaliannock River, and from the mouth of York River to Cappahoosic, in which Yorktown shall be the port of entry, and East River and Cumberland ports of delivery." 2297. Sec 2. And that paragraph seventh of section twenty-five hundred and fifty-two of the Revised Statutes be, and the same is hereby, amended, so that it shall read : " The district of Richmond : To comi)rise all the waters and shores of the James River, from its junction with the Appomattox River to the highest tide-waters of the James River, and all the waters and shores of the York 124 DIGEST OF STATUTES. River from Cappahoosic to its head, and the waters and shores of the Pamun- key and Mattaponi Rivers to the highest tide-waters in said rivers, in which the port of entry shall extend from Richmond and Manchester to Bermuda Hun- dreds, and to West Point, at the head of York River." 2298. Seo. 3. And that paragraph seventh of section twenty-five hundred and fifty-three of the Revised Statutes he, and the same is hereby, amended, so that it shall read: "In the district of Richmond, a collector and a surveyor, who shall reside at Richmond ; a surveyor, who shall reside at Bermuda Hundred; and a deputy collector, who shall reside at West Point." May 28, 1880. (U. S. Statutes at Large, Vol. XXI., p. 145.) Chap. 108. An Act to arnencl the Laws in Relation to Internal Revenue. 2299. Sec. 14. That section twenty of an act, entitled "An act to amend the laws relating to internal revenue," approved March first, eighteen hundred and seventy-nine, be amended by striking out all after the number of said section and substituting therefor the following: " That under such regulations and requirements as to stamps, bonds, and other security as shall be prescribed b^' the Commissioner of Internal Revenue, any manufacturer of medicines, preparations, compositions, perfumeries, cos- metics, cordials, and other liquors, for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in origi- nal packages, from any distillery-warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal-revenue tax thereon." ayj June 10, 1880. (U. S. Statutes at Large, Vol. XXI., p. 173.) Chap. 190. An Act to amend the Statutes in 7-elation to Immediate Transportation of Dutiable Goods, and for other Purposes. 2300. That when any merchandise, other than explosive articles, and articles in bulk not provided for in section [four'] (2311) 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, Savan- nah, Mobile, Galveston, Pensacola, Floiida, Cleveland. Toledo, and San P'ran- cisco, shall appear, by the invoice or bill of lading and manifest of the import- in-g 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 shi[)|)ed immediately after the entr}' prescribed in section two of this act has been made. 2301. 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 wiiereon the duties shall be estimated as closely as possible on the mer- chandise 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 ex- amination and appraisement thereof shall be required and had at tlie port of destination as would have been required at tlie i)ort of first arrival if such mer- cliandise had been entered for consumption or warehouse at such port. 2302. Skc. 3. That such merchandise shall be delivered to and transported MARCH 10, 1880. 125 b}' common carriers, to be designated for this purpose by tlie Secretary of the Treasury, and to and by none others ; and such carriers shall be res-pousilile to the United States as common carriers lor the safe deliver}' of such merchandise to the collector at the port of its destination ; and before an}' such carriers shall be permitted to receive aud transport an}' sucli merchandise, they shall become bound to the United States in bonds of such form and amount, and wilh such conditions not inconsistent with law, and such security as the Secretary of the Treasury shall require. 2o03. Sec. 4. That sections twenty-eight hundred and fifty-three and twenty- eight hundred and fifty-five of the Revised Statutes of the United States be, and the same are hereby, so amended as to require that all invoices of merchan- dise imported from any foreign country and intended to be transported with- out appraisement to any of the ports mentioned 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 certify each of said quadruplicates under his hand and official seal in the manner required by sec- tion twenty-eight hundred and fifty-five of the Revised Statutes, and shall then deliver to the person producing the same two of the quadruplicates, one to be used in making entry at the port of first arrival of the merchandise in the United States, and one to be used in making entry at the port of destination, file another in his oflice, there to be carefully preserved, and as soon as practi- cable 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 require- ments of this section. 2304. Sec. 5. That merchandise transported under the provisions of this act shall be conveyed in cars, vessels, or vehicles securely fastenedwith locks or seals, under the exclusive control of the officers of the customs ; and merchan- dise may also be transported under the provisions of this act by ex[ness com- panies, on passenger trains, in safes and trunks, which shall be of such size, character, and description, and secured in such manner as shall be from time to time prescribed by the Secretary; and in cases where merchandise shall be imported in boxes or packages too large to be included within the safes or trunks so prescribed, such merchandise may be transported, under the provi- sions of this act, by such express companies, in a separate compartment of the car, secured in such manner as shall from time to time be priscribed t>y the Secretary of the Treasury ; and merchandise, such as pig-iron, spiegel-iron, scrap-iron, iron ore, railroad-iron, and similar articles commonly transported \\\)ov. platform or fiat cars, may be transported, under the provisions of this act, upon such platform or flat cars, and the weight of such merchandise so trans- ported shall be ascertained in all cases before shipment, and ordinary railroad scales may be used for such purpose; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the Secretary of the Treasury, and at the expense of the com- panies, respectively. Such merchandise shall not be unladen or transshipped l>etween the ports of first arrival and final destination, unless authorized b}' the regulations of the Secretary of the Treasury in cases which may arise from a (lirt'ercnce in the gauge of railroads, or from accidents, or from legal interven- tion, or when by reason of the length of the route the cars, after due insi)ection 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. 2305. Sec. 6. That merchandise so destined for immediate transportation shall be transferred, under proper supervision, directly from the importing ves- sel to the car, vessel, or vehicle in which the same is to be transported to its final destination. 2o'06. Sec. 7. That the privilege of immediate transportation shall extend to 126 DIGEST OF STATUTES. 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 Seat'ord, in Delaware; Salem, Massachusetts; Georgetown, in the JJistrict of Columbia; Norfolk, Richmond, and Petersburg, in Virginia; Wilmington and Newbern, in North Carolina; Charleston and Port Royal, in South Carolina; Savannah and BrunsM'ick, in Georgia; New Orleans, in Louisiana; Portland and Bath, in Maine; Portsmouth, in New Hampshire; Chicago, Cairo, Alton, and Quincy, in Illinois; Detroit, Port Huron, and Grand Haven, in Micliigan ; St. Louis, Kansas City, and St. Joseph, in Missouri; St. Paul, in Minnesota; Cincinnati, Cleveland, and Toledo, in Ohio ; Milwaukee and La Crosse, in Wis- consin ; Louisville, in Kentucky ; San Francisco, San Diego, anti Wilmington, in California; Portland, in Oregon; Memphis, Nashville, and Knoxville, in Tennessee; Mobile, in Alabama ; and Evansville, in Indiana ; and Galveston, Houston, Brownsville, Corpus Christi, and IndTanola, in Texas; Omaha, in Nebraska; Dubuque, I3urlington, and Keokuk, in Iowa; Leavenworth, in Kan- sas ; Tampa Bay, Fernandina, Jacksonville, Cedar Keys, Key West, and Apa- lachicola, 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. 2307. Sec. 8. Tliat sections twenty-nine hundred and ninety, twenty-nine hun- dred and ninety one, twenty nine hundred and ninety two, twenty-nine hundred and ninety-three, twent3^-nine hundred and ninety-four, twenty-nine hundred and ninety-five, twentj^-nine hundred and ninety-six, and twenty-nine hundred and ninety-seven of the Revised Statutes be, and the same are hereby, repealed. 2808. 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 im- porting vessel, and merchandise not entered within such time shall be sent to a bonded warehouse by the collector as unclaimed, and held until regularly entered and appraised. 2309. Sec. 1(). That section twenty-nine hundred and eighty-one of the Re- vised Statutes be amended so as to read as follows : " That whenever the proper officer of the customs shall be duly 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 merchandise to the importer, owner, or consignee thereof, give seasonable notice to the part}' 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 Secretar}' of the Treasury may pre- scribe; 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 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 forfeited 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 iherefrom are paid.'' 2810. Sec. 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. JUNE 14, 1880. 127 June 14, 1880. (U. S. Statutes at Large, Vol. XXI., p. 198.) I!hap. 214. An Act to amend an Act entitled "An Act to amend the Statutes in relation to Imme- diate Transportation of Dutiable Goods, and for other Purposes." 2311. That in the act entitled "An Act to amend the statutes in relation to immediate transportation of dutiable goods, and for other purposes," approved June tenth, eighteen hundred and eighty, the words "section four," wliere they occur in the first section of the act, be changed to "section five." (2161.) June 14, 1880. (U. S. Statutes at Large, Vol. XXL, p. 309.) [No. 52.] Joint Resolution for the Relief of certain Persons in respect of Duties demanded of them upon the import of certain Articles named therein. 2312. Whereas, By a circular of the Secretary of the Treasury, issued in eighteen liundred and seventy eight, after a decision of a case between tlie United States and an importer in the Circuit Court of the United States for the Southern District of New York, all the articles named in tlie followino- resolution were directed to be imported on payment of a duty of thirty-five per cent, ad valorem ; and Whereas, The Secretary of the Treasury, by letter of March twelfth, eighteen liundred and eiglity, to the House of Representatives, has communicated his purpose to revoke said circular, and subject said articles to the specific duty imposed by existing law on all band, hoop, and scroll iron ; and Whereas, It is represented, that confiding in the said circular of the year eiglitecn hundred and seventy-eight, parties have contracted for sucli articles to lie imported under the duty of thirty-five per centum ad valorem, and it is right and proper to relieve them from the effect of the change of orders by the Sec- retar}' of the Treasury upon his construction of the existing law, but without intending to alter existing law, or to interpret by legislative act the effect thereof, leaving that to the judicial tribunals, except as to the special cases herein provided for; therefore, 2313. Besolvedi etc., That the Secretarj^ of the Treasury be, and he is hereby authorized and directed to cause to be levied upon all articles under the desig- nation of "cut hoops," "hoops cut to length," " hoops cut and punched," and " barrel hoops," the duty of thirty-five per centum ad valorem, which shall be shown to the satisfaction of the Secretary of the Treasury to have been ordered under bona fide and absolute contracts made and entered into j)rior to March twelfth, eighteen hundred and eight>', and which shall be imported from any foreign country into the United Slates, prior to the first day of January, eighteen hundred and eighly-one. 2314. And the amount of any duties, in excess of thirty-five per centum ad valorem, paid since tlie twelftli day of March, eighteen hundred antl eighty, upon any of the articles hereinbefore named, which shall be shown as aforesaid to have been imported under such contracts, shall be refunded to the parties enti- tled thereto out of any money in the Treaeury, not otherwise appropriated. 128 DIGEST OF STATUTES. March 3, 1881. (U. S. Statutes at Large, Vol. XXI., p. 502.) Chap. 138. — An act to authorize the registration of trade-marks and protect the same. 2315. That owners of trade-marks used in commerce with foreign nations, or with the Indian tribes, provided sucli owners shall he domiciled in the United States, or located in any Ibreign country or tribes which by treaty, con- vention or lavv, affords similar privileges to citizens of the United Sta'tes, may obtain registration of such trade-marks by complying with the following re- quirements : First. By causing to be recorded in the Patent Office a statement specifying name, domicile, location, and citizenship of the party applying ; the class of merchandise and the particular description of goods comprised in such class to which the particular trade-mark has been appropriated ; a description of the trade-mark itself, with fac-similes thereof, and a statement of the mode in which the same is applied and atlixed to goods, and the length of time during which the trade-mark has been used. Second. By paying into the Treasury of the United States the sum of twenty- five dollars, and complying with such regulations as may be pree,cribed by the Commissioner of Patents. 2316. Sec. 2. That the application prescribed in the foregoing section must, in order to create any riglit whatever in favor of the party filing it, he accom- panied by a written declaration verified by the person, or by a member of a firm, or by an officer of a cori)oration applying, to the effect that such party has at the time a right to the use of the trade mark sought to be registered, and that no other person, firm, or coi'poration has the right to such use, either in the identical form or in any such near resemblance thereto as might be cal- culated to deceive ; that such trade-mark is used in commerce with foreign na- tions or Indian tribes, as above indicated ; and that the description and fac- similes presented for registry truly represent the trade-mark sought to be registered. Sec. 3. That the time of the receipt of any such application shall be noted and recorded. But no alleged trade mark shall be registered unless the same appear to be lawfully used as such by tiie a[)plicant in foreign commerce or commerce with Indian tribes, as above mentioned, or is within the provision of a treaty, convention, or declaration with a foreign power ; nor which is merely the name of the api)licant ; nor which is identical with a registered or known trade-mark owned by another and a[)propriate to the same class of merchan- dise, or which so nearly resembles some other person's lavvful trade-mark as to be likely to cause confusion or mistake in the mind of the public, or to deceive purchasers. In an application for registration the Commissioner of Patents shall decide the presumptive lawfulness of claim to the alleged trade-mark; and in any dispute between an apiilicant and a previous registrant, or between applicants, he shall follow, so far as the same may be applicable, the practice of courts of equity of the United States in analogous cases. 2317. Sec. 4. That certificates of registry of trade marks shall be issued in the name of the United States of America, under the seal of the Department of the Interior, and shall be signed by the Commissioner of Patents, and a record thereof, together with printed copies of the specifications, shall be kept in books for that purpose. Copies of trade-marks and of statements and declara- tions filed therewith and certificates of registry so signed and sealed shall be evidence in any suit in which such trade-marks shall be brought in contro- versy. 2318. Sec. 5. That a certificate of registry shall remain in force for thirty years from its date ; except in cases where the trade-mark is claimed for and ai)[)lied to articles not manufactured in this country, and in which it receives protection under the laws of a foreign country for a shorter period, in which case it shall cease to have any force in this country l)y virtue of this act at the APRIL 7, 1882. 129 time that such trade-mark ceases to be exclusive propert}'' elsewhere. At any time during the six months prior to the expiration of the term of thirty years sucli registration may be renewed on the same terms, and for a like period. 2319. Sec. 6. That applicants for registration under this act shall l»e cretlited for any fee, or part of a fee, heretofore paid into the Treasury of the United States with intent to procure protection for tlie same trade-mark. 2320. Sec. 7. That registration of a trademark shall be prima facie evidence of ownership. Any person who shall reproduce, counterfeit, copy or colorably imitate any trade-mark registered under this act and allix the same to mer- chandise of substantially the same descriptive properties as those (lescril)ed in the registration, sliall be liable to an action on the case for damages for the wrongful use of said trade-mark, at the suit of the owner thereof; and the party aggrieved shall also have his remedy according to the course of equity to enjoin the wrongful use of such trade-mark used in foreign commerce or commerce with Indian tribes, as aforesaid, and to recover compensation there- for in any court having jurisdiction over the person guilty of such wrongful acts ; and courts of the United States shall have original and appellate juris- diction in such cases without regard to the amount in controversy. 2321. Sec. 8. That no action or suit shall be maintained under the provisions of this act in any case when the trade-mark is used in any unlawful business, or upon any article injurious in itself, or which mark has been used with the design of deceiving the public in the purchase of merchandise, or under any certificate of registry fraudulently ol)tained. 2322. Sec. 9. That any person who sliall procure the registry of a trade- mark, or of himself as tlie owner of a trade-mark or an entry respecting a trade-mark, in the office of the Commissioner of Patents, liy a false or fraudu- lent representation or declaration, orally or in writing, or by any fraudulent means, shall be liable to pay any damages sustained in consequence thereof to the injured party, to be recovered in an action on the case. 2323. Sec. 10. That nothing in this act shall prevent, lessen, impeach, or avoid any remedy at law or in equity which any party aggrieved by any wrong- ful use of any trade-mark might have had if the provisions of this act had not been passed. 2324. Sec. 11. That nothing in this act shall be construed as unfavorably affecting a claim to a trade-mark after the term of registration shall have ex- pired ; nor to give cognizance to any court of the United States in an action or suit between citizens of the same State, unless the trade-mark in controversy is used on goods intended to be transported to a foreign countr}', or in lawful commercial intercourse with an Indian tribe. 2825. Sec. 12. That the Commissioner of Patents is authorized to make rules and regulations and prescribe forms for the transfer of the right to use trade- marks and for recording such transfers in his office. 2326. Sec. 13. That citizens and residents of this country vvishing the pro- tection of trade-marks in any foreign country, the laws of which require regis- tration here as a condition precedent to getting such protection there, may register their trade-marks for that purpose as is above allowed to foreigners, and have certificate thereof from the Patent Office. April 7, 1882. (U. S. Statutes at Large, Vol. XXII., p. 41.) Chap. 73. — An act to admit free of duty articles intended for exhibition at the National Mining and Industrial Exposition to be held in the city of Denver, in the year eighteen hundred and eighty- two. 2327. That all articles which shall be imported for the sole purpose of ex- hibition at the National Mining and Industrial Exposition to be held in the city of Denver, in the year eighteen hundred and eighty-two shall be ad- 9 130 DIGEST OF STATUTES. mitted without the payment of dutj'^ or custom fees, or charges, under such regulations as the Secretary of the Treasury shall prescribe. Provided, That all such articles as shall be sold in the United States, or withdrawn for con- sumption therein at any time after such importation, shall be subject to the duties, if an}-, imposed upon like articles by the revenue laws in force at the date of importation. And provided further, That in case any articles imported under provisions of this act, shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all the penalties prescribed by the revenue laws shall be applied and enforced against such articles and against the persons who may be guilty of such withdrawal or sale. April 25, 1882. (U. S. Statutes at Large, Vol. XXII., p. 49.) Chap. 89. — An act to amend section three thousand and sixty-six of the Revised Statutes of the United States, in relation to the authority to issue warrants. That section three thousand and sixty-six of chapter ten, title thirty-four, of the Revised Statutes of the United States, be amended so as to read as follows : 2328. " Sec. 3066. If any collector, naval officer, surveyor, or other person specially appointed by either of them, or inspector, shall have cause to suspect a concealment of any merchandise in any particular dwelling-house, store- building, or other place, they, or either of them, upon proper application on oath to any justice of the peace, or district judge of cities, police justice, or any judge of the circuit or district court of the United States, or any Com- missioner of the United States circuit court, shall be entitled to a warrant to enter such house, store, or other place, in the daytime only, and there to search for such merchandise ; and if any shall be found, to seize and secure the same for trial ; and all such merchandise, upon which the duties shall not have been paid, or secured to be paid, shall be forfeited." May 6, 1882. (U. S. Statutes at Laege, Vol. XXII., p. 58.) Chap. 120. — An act to repeal the discriminating duties on goods produced east of the Cape of Good Hope. 2329. That section two thousand five hundred and one of the Revised Stat- utes of the United States which reads as follows : " There shall be levied, collected, and paid on all good, wares, and merchan- dise of the growth or produce of the countries east of the Cape of Good Hope (except wool, raw cotton and raw silk, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine,) when imported from places west of tlie Cape of Good Hope, a duty of ten per centum ad valorem in addition to tlie duties imposed on any such article when imported directly from the place or places of their growth or production," be and the same is hereby re- pealed from and after the first day of January, eighteen hundred and eighty- three. June 28, 1882. (U. S. Statutes at Large, Vol. XXIL, p. 116.) Chap. 253. — An act to admit free of duty articles intended for the exhibition of art and industry to be held at Boston, Massachusetts, during the year eighteen hundred and eighty-three. 2330. That all articles which shall be imported for the sole purpose of exhi- bition at the exhibition of art and industry to be held at the city of Boston, in AUGUST 5, 1882.— AUGUST 7, 1882. 131 the State of Massachusetts, in the j^ear eighteen hundred and eighty-three, shall be admitted without the payment of duty or of custom fees or charges, under such regulations as the Secretary of the Treasury sliall prescribe : Fro- vided, That all such articles as shall be sold in the United Stales, or withdrawn for consumption therein, at any time after such importation, shall be siiliject to the duties, if any, imposed on like articles by the revenue laws in force at the date of importation : And provided further^ That in case an}- articles imported under the provisions of this act shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all the penalties prescribed by the revenue laws shall be applied and enforced against such articles and against the persons who may be guilty of such withdrawal or sale. 2331. Sec. 2. That the entire stock of each exhibitor, consisting of goods, wares, and merchandise imported by him and which ma}' be in said buildings is hereby declared liable for the payment of duties accruing on any portion thereof, in case of the removal of such portion from said buildings without payment of the lawful duties thereon. 2332. Sec. 3. That the penalties prescribed by, and the provisions contained in, section three thousand and eightj'-twoofthe Revised Statutes, shall be deemed and held to apply in the case of any goods, wares, or merchandise which may be in said buildings sold, delivered, or removed without payment of duties, in the same manner as if such goods, wares, or merchandise tiad been imported contrary to law ; and the article or articles so sold, delivered, or removed, shall be deemed and held to have been so imported, with the knowledge of the par- ties respectively concerned in such sale, delivery, or removal. August 5, 1882. (U S. Statutes at Large, Vol. XXII., p. 298.) Chap. 393. — An act relating to the registration of trade-marks. 2333. That nothing contained in the law entitled " An act to authorize the registration of trade-marks and protect the same," approved March third, eighteen hundred and eighty-one, shall prevent the registry of any lawful trade- mark rightfully used by the applicant in foreign commerce or commerce with- Indian tribes at the time of the passage of said act. August 7, 1882. (U. S. Statutes at Large, Vol. XXII., p. 301.) Chap. 431. — An act to correct an error in section twenty-five hundred and four of the Revised Stat- utes of the United States. 2334. That the paragraph beginning with the words " clothing, ready-made and wearing apparel," under schedule M of section twenty-five [hundred and four] of the Revised Statutes of the United States, be, and the same is hereby, amended by the insertion of the word "wool" before the word "silk" in two places where it was omitted in the revision of the said statutes ; so that the same shall read as follows : " Clothing, read3'-made, and wearing apparel of every description, of what- ever material composed, except wool, silk and linen, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, not otherwise pro- vided for, caps, gloves, leggins, mitts, socks, stockings, wove shirts and draw- ers, and all similar articles made on frames of whatever material composed, ex cept wool, silk, and linen, worn by men, women, or children, and not otherwise provided for, articles worn b}'^ men, women, or children, of whatever material composed, except wool, silk and linen, made up, or made wholly or in part by hand, not otherwise provided for: thirty five per cent, ad valorem." 132 DIGEST OF STATUTES. August 8, 1882. (U. S. Statutes at Large, Vol. XXII., p. 372.) Chap. 473. — An act to repeal so much of section thirty-three hundred and eighty-five of the Revised Statutes as imposes an export tax on tobacco. That section thirty-three hundred and eighty-five of the Revised Statutes, as amended by the act approved June eighth, eighteen hundred and eiglity, be amended and re-enacted so as to read as follows: 2335. '' Sec. 3385. Manufactured tobacco, snuff, and cigars intended for im- mediate exportation ma}', after being properly inspected, marked, and branded, be removed from the manufactory in bond without having affixed thereto the stamps indicating the payment of the tax thereon. The removal of such to- bacco, snuff, and cigars from the manufactory shall be made under such regu- lations, and aiter making such entries, and executing and filing with the col- lector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. There shall be affixed to each package of tobacco, snuff, and cigars intended for immediate export, before it is removed from the manufac- tory, an engraved stamp indicative of such intention. Such stamp shall be provided and furnished to the several collectors as in the case of other stamps, and they shall account for the use of the same. When the manufacturer has made the proper entries, filed the bonds, and otherwise complied with the re- quirements of law and the regulations as herein provided, the collector shall issue to him a permit for the removal, accurately describing tiie tobacco, snufT, and cigars, to be shipped, the number and kinds of packages, the number of pounds, the marks and brands, the State and collection district from which the same are shipped, the number of tlie manufactor}- and the manufacturer's name, the port from which the said tobacco, snuff, and cigars are to be exported, and the route or routes over which the same are to be sent to the port of shipufent. Upon the presentation to the collector of internal revenue of a detailed report from the inspectors of customs, and a certificate of the collector of customs at the port from which the goods are to be exported that the goods removed from the manufactory under bond and described in the permit of the collector of in- ternal revenue have been received by the said collector of customs, and that the said goods were duly laden on board of a foreign-bound vessel, naming the vessel, and that the said merchandise vvas entered on the outvvard manifest of said vessel, and that the said vessel and cargo were duly cleared from said port, and on the payment of the tax or deficiency, if any, the bonds, which have been given or shall iiereafter be required to be given under the provisions of tliis section shall l)e canceled. Ever}' person who, with the intent to defraud the revenue laws of the United States, relands or causes to be relanded within the jurisdiction of the United States any manufactured tobacco, snutT, or cigars which iiave been shipped for exportation under the provisions of this act, with- out properly entering such tobacco, snuflf, or cigars at the custom-house, and pa\ inij the proper customs and internal revenue tax thereon, or who receives such relanded tobacco, snuff, or cigars, and every person who aids or abets in sucli relanding or receiving such tobacco, snuff, or cigars, shall, on conviction, be fined not exceeding five thousand dollars, or imprisoned not more tlian three yenrs, and all tobacco, snuff, or cigars so relanded shall be forfeited to the United States." December 23, 1882. (U. S. Statutes at Lakge, Vol. XXII., p. 398.) Chap. 6. — An act to amend the act entitled" An act to repeal the discriminating duties on goods pro- duced ea-4 of the Cape of Good Hope," approved May fourth, eighteen hundred and eighty-two. 2336. That the act entitled " An act to repeal the discriminating duties on goods produced east of the Cape of Good Hope," approved May fourth, JANUARY 9, 1883.— JANUARY 13, 1883. 183 eighteen hundred and eighty-two, be, and the same is hereby, amended so as to read as follows : " That section twenty-five hundred and one of the Revised Statutes of the United States, which reads as follows; 'There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope (except wool, ravv cotton, and raw si«lk, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine,) when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem in addition to the duties imposed on any such article wlien imported directly Irom the place or places of their growth or pro- duction,' be, and the same is hereby, repealed from and after the first day of January', eighteen hundred and eighty-three; and all such goods as may be in public store or warehouse on the first day of January, eighteen hundred and eightj'-three, or on shipboard in port, shall be subject to no other duty than if imported after that day." January 9, 1883. (U. S. Statutes at Large, Vol. XXII., p. 401.) Chap. 16. — An act to amend section thirty-three hundred and sixly-two of the Revised Statutes relai- ing to the tax on periqiie tobacco. 233Y. That section thirty-three hundred and sixty-two, as amended by the act of March first, eighteen hundred and seventy-nine, be, and the same is hereby, amended by inserting after the words " or for export,'' and before the words "under such restrictions" in the second provision of said section, the following words : " And periqiie tobacco ma}' be sold by the manufacturer or producer thereof, in the form of carrottes, directly to a legally-qualified manu- facturer, to be cut or granulated and used as material in the manufacture of cigarettes or smoking-tobacco, without the payment of tax." January 9, 1883. (U. S. Statutes at Large, Vol. XXII., p. 402.) Chap. 17. — 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. 2338. 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 l\y mills owned by citizens of the United States, shall not be deemed to be im- ported or liable to import duties: Provided, That sucli grain shall be brouoht into the United States under such regulations as the Treasury Department may prescribe to prevent fraud and evasion, and sliall 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 Trea- sury Department. January 13, 1883. (U. S. Statutes at Large, Vol. XXII., p. 402.) Chap. 24. — An act relating to exportation of tobacco, snuff, and cigars, in bond, free of tax, to ad- jacent foreign territory. 2339, That section thirty-three hundred and eighty -five of the Revised Stat- utes of the United Sti.tes, as amended by the act of June ninth, eighteen hundred and eighty, be further amended by adding, after the words " shall be canceled," where they first occur therein, the following words : " But when the 134 DIGEST OF STATUTES. goods are exported to an adjacent foreign territory, by vessel or otherwise, said bonds shall be canceled upon such proofs of exportation as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." _____ February 10, 1883. (U. S. Statutes at Large, Vol. XXII., p. 413.) Chap. XLII. — An Act to encourage the holding of a World's Industrial and Cotton Centennial Exposition in the year eighteen hundred and eighty-four. 2340. V/hereas it is desirable to encourage for celebration the one hundredth anniversary of the production, manufacture, and commerce of cotton, by hold- ing, in the year eighteen hundred and eighty-four, in some city of the Union, to be selected by the executive committee of the National Cotton Planters' Association of America, an institution for tlie public welfare, incorporated under tlie laws of Mississippi, a World's Industrial and Cotton Centennial Exposition, to be held under the joint auspices of the United States, the said National Cot- ton Planters' Association of America, and of the city in which it may be located, and in which cotton in all its conditions of culture and manufacture will be the chief exhibit, but which is designed also to include ail arts, manufactures, and products of the soil and mine; and 2341. Whereas such an exhibition should be national and international in its character, in which the people of this country and other parts of the world who are interested in the subject should participate, it should have the sanction of the Congress of tlie United States: Therefore, 2342. Be it enacted, etc., Tliat a World's Industrial and Cotton Centennial Exposition be held in the year eighteen hundred and eighty -four, under the joint auspices of the United States Government, the National Cotton Planters' Asso- ciation of America, and the city where it may be located. 2343. Sec. 2. That the President of the United Stales may upon the recom- mendation of the executive committee of the National Cotton Planters' Asso- ciation of America, ai)point six United States commissioners, and upon tlie recommendation of the majority of subscribers to the enterprise in the city where it may be located, may appoint seven United States commissioners, who, togetlier, shall constitute a board of management of said World's Industrial and Cotton Centennial Exposition. 2344. Sec. 3. That the President of the United States may on the recom- mendation of the governors of the various States and Territories of the Union, appoint one commissioner and one alternate commissioner for each Slate and Territory, whose functions sliall be defined by the said board of management. 2345. Sec. 4. That all of said commissioners shall be appointed within one year from the passage of this act. 2346. Sec. 5. That the said board of management shall hold its meetings in such city as may be selected for tiie location of tlie said exposition by the National Cotton Planters' Association of America as aforesaid, and that a ma- jority of said board of management shall have full power to make all needful rules and regulations for its government. 2347. Sec. 6. That said board of management shall report to the President of the United States a suitable date for opening and closing the exposition ; a schedule of appropriate ceremonies for opening or dedicating the same ; and such other matters as, in their judgment, may be deemed important. 2348. Sec. 7. That no compensation for services shall be paid to the com- missioners or other officers [)rovided by this act from the Treasury of the United States ; and the United States shall not he liable for any of the expenses attend- ing such exhibition, or by reason of the same. 2349. Sec. 8. That whenever the President shall be informed by the said hoard of management that provision has been made for suitable buildings, or the erection of the same, for the purposes of said exposition, the President shall, through the Department of State, make proclamation of the same, setting FEBRUARY 10, 1883.— FEBRUARY 26, 1883. 135 forth the time at which the exhibition will open, and the place at which it will be held, and such board of management shall communicate to the diplomatic representatives of all nations copies oi tlie same and a cop3' of this act. togetlier with such regulations as may be adopted by said board of management, for publication in their respective countries. 2350. Sec. 9. That the President be requested to send, in the name of the United States, invitations to tlie governments of other nations to be rei)resented and take part in said World's Industrial and Cotton Centennial Exposition, to be held in some city of the United States, to be hereafter selected as aforesaid. 2351. Sec. 10. That medals with appropriate de\ices, emblems, and inscrip- tions, commemorative of said World's Industrial and Cotton Centennial Expo- sition, and of the awards to be made to exliibitors thereat, be prepared at some mint of the United States, for the said board of management, suliject to the provisions of the fiftj'-second section of the coinage act of eigliteen hundred and sevent^'-tliree, upon tlie payment of a sum not less than the cost thereof; and all the jjrovisions, whether penal or otherwise, of said coinage act against the counterfeiting or imitating of coins of the United States, shall ajiply to the medals struck and issued under this act. 2352. Sec. 11. That all articles which shall be imported for the sole purpose of exhibition at the said World's Industrial and Cotton Centennial Exposition, to be held in the year eighteen hundred and eighty-four, shall be admilttd without the payment of duty, or of customs fees or charges, under such regulations as the Secretary of the Treasury shall prescril)e : Prodded, That all such articles as shall be sold in the United States or witlidrawn lor coDs^umption therein at any time after such importation, shall be sulject to the duties, if any are imposed on like articles by the revenue laws in force at the date of importaticm : And provided furlher^ That in case an}' articles imported under the provisions of this act shall be withdrawn for consumption, or shall be sold without pa3'ment of duty as required by law, all penalties prescribed by the revenue lavvs shall be applied and enforced against such articles, and against the persons who may be guilty of such withdrawal or sale. February 17, 1883, (U. S. Statutes at Large, Vol. XXII., p. 607.) No. 9.— Joint resolution to admit free of duty a monument to General Washington. 2353. That the Secretary of the Treasury be, and he is hereby, authorized and directed to allow the State Society of the Cincinnati of Pennsvlvania to im- port free of duty a monument or tlie parts tiiereof, as they may be completed, proposed to be erected as a memorial of General Washington in Fairmount Park, Philadelphia, February 26, 1883. (U. S. Statutes at Large, Vol. XXII., p. 639.) No. 17. — Joint resolution to provide for admission free of duty of articles intended for a special Exhibition of machinery, fools, implements, apparatus, and so forth, for the yeneratioa awl appli- cation of Electricity to be held at Philadelphia, by the Fran/clin Instdute. 2354. Whereas, the Franklin Institute of tlie State of Pennsylvania., for the promotion of the Mechanic Arts, pi-oposes to hold an exhiliition of Electrical Apparatus, Machinery, Tools and Implements and other articles used in scien- tific and mechanical and manufacturing business and investigations; and Whereas, it is deemed desiralile to promote the success of such an exhibition by all reasDuable encouragement, in order that it may be made useful for the promotion of knowledge ; Therefore be it Resolved, etc., That all articles which shall be imported for the sole purpose of exhibition at the Exhibition to be held by the Franklin Institute of the 136 DIGEST OF STATUTES. State of Pennsylvania, for the promotion of tlie Mechanic Arts in the City of Philadelphia in the years Eighteen hundred and eighty-three or Eighteen hundred and eighty-four, shall be admitted without payment of duty or cus- toms fees or charges, under such regulations as the Secretary of the Treasury shall prescribe -.Provided^ That all such articles as shall be sold in the United States or withdrawn for consumption therein at any time after such importa- tion, shall be subject to the duties, if any, imposed on like articles by the reve- nue laws in force at the date of importation; and Provided Furiher^ That in case any article imported under the provisions of this Joint Resolution shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all the penalties prescribed by the revenue laws shall be ap- plied and enforced against such articles and against the persons who may be guilty of such -Hhdrawal or sales. ! March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. 641.) No. 22. — Joint resolution providing for the termination of articles numbered eighteen to twenty-five, indusive, and article numbered thirty of the treaty between the United States of America and Her Britannic Majesty, concluded at Washington, May eighth, eighteen hundred and seventy- one. 2355. That in the judgment of Congress the provisions of articles numbered eighteen to twenty-five, inclusive, and of article thirty of the treaty between the United States and Her Britannic Majesty, for an amicable settlement of all causes of difference between the two countries, concluded at Washington on the eighth day of May, anno Domini eighteen hundred and seventy-one, ought to be terminated at the earliest possible time, and be no longer in force; and to this end the President be, and he hereby is, directed to give notice to the Government of Her Britannic Majesty that the provisions of each and every of the articles aforesaid will terminate and be of no force on the expiration of two years next after the time of giving such notice. 2356. Sec. 2. That the President be, and he hereby is, directed to give and communicate to the Government of Her Britannic Majesty such notice of such termination on the first day of July, anno Domini eighteen hundred and eight}'- three, or as soon thereafter as ma}' be. 2357. Sec. 3. That on and after the expiration of the two 3'ears' time re- quired by said treaty, each and every of said articles shall be deemed and held to have expired and be of no force and effect, and that every department of the Government of the United States shall execute the laws of the United States (in the premises,) in the same manner and to the same effect as if said articles had never been in force ; and the act of Congress approved March first, anno Domini eighteen hundred and seventy-three, entitled " An act to carry into effect the provisions of the treaty between the United States and Great Britain, signed in the city of Washington the eighth day of May, eighteen hundred and seventy-one, relating to the fisheries," so far as it relates to the articles of said treaty so to be terminated shall be and stand repealed and be of no force on and after the time of the expiration of said two years. March 2, 1883. (U. S. Statutes at Large, Vol. XXIL, p. 451.) Chap. 64. — An act to -prevent the importation of adulterated and spurious Teas. 2358. That from and after the passage of this act it shall be unlawfu for any person or persons or corporation to import or bring into tlie United States any merchandise for sale as tea, adulterated witli spurious leaf or with ex- hausted 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 prohiI»ited. 2359. Sec 2. That on making entry at the custom-house of all tea or mer- chandise described as tea imported into the United States, the importer or MARCH 3, 1883. 137 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 au- thorities, who shall examine it with reference to its purity and fitness for con- sumption ; and that for the purpose of such examination samples of each line in every invoice shall be submitted by the importer or consignee to the exam- iner, 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 ex- amination of the tea represented by the invoice, or any part thereof, as shall be necessary; Provided, That such further examination 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 bo conditioned for the payment of all custom-house charges which may attach to such merchan- dise prior to its being released or destroj'cd (as the case may be) under the pro- visions of this act. 2360. Sec. 3. That if, after an examination, as provided in section two, 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 ira- mediatel}' 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 importer or consignee, the return of the examiner shall be found er- roneous : Provided^ That should a portion of the invoice be passed by the ex- aminer, a permit shall be granted for that portion, and the remainder held for further examination, as provided in section four. 2361. Sec. 4. That in case of any dispute between the importer 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 se- curities 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 destro^'cd. 2362. Sec. 5. That the examination and appraisement herein provided for shall be made by a duly qualified appraiser of the port at which said tea is en- tered, and when entered at ports where there are no appraisers, such examina- tion and appraisement shall be made by the revenue officers to whom is com- mitted the collection of duties, unless the Secretary of the Treasury shall other- wise direct. 2363. 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. 2364. Sec. 7. That teas actually on shipboard for shipment to the United States at the time of the passage of this act shall not be subject to the prohibi- tion thereof. 2365. Sec 8. That the Secretary of the Treasury shall have the power to en- force the provisions of this act by appropriate regulations. March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. 481.) Chap. 98. — An act to admit free of duty articles intended for the National Mining and Industrial Exposition to be held at Denver, in the State of Colorado, during the year 1883. 2366. That all articles which shall be imported for the sole purpose of exhi- 138 DIGEST OF STATUTES. bition at the National Mining and Industrial Exposition to be held at the City of Denver, in the State of Colorado, in the year eighteen hundred and eighty- three, shall be admitted without the payment of duty or of custom fees or charges, under such regulations as the Secretary of the Treasury shall pre- scribe: Provided^ That all such articles as shall be sold in the United States or withdrawn for consumption therein at an}'^ time after such importation shall be subject to the duties, if any, imposed on like articles by the revenue laws in force at the date of the importation ; Provided further^ That in case any arti- cles imported under the provisions of this act shall be withdrawn for consump- tion or shall be sold without payment of duty as required by law, all the penal- ties prescribed by the revenue laws shall be applied and enforced against sucli" articles and against the persons who may be guilty of such withdrawal or sale. March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. 481.) Chap. 99. — An act relative to the Southern Exposition to he held in the city of Louisville, State q) Kentucky, in the year eighteen hundred and eif/hty-three. 2367. Whereas, ample means have been provided for the holding, during the present year, in the city of Louisville, State of Kentucky, of an exposition of the products of agriculture, manufactures, and the fine arts ; and Whereas, the objects of such an exposition should commend themselves to Congress, .'•.nd its success should be promoted by all reasonable encouragement, provided it can be done without expense to the general public : Therefore, Be it enacted, etc., That all articles which shall be imported for the sole pur- pose of exhibition at the Southern Exposition at Louisville, Kentucky, to be held in the year eighteen hundred and eighty-three, shall be admitted without the payment of duty, or of customs fees or charges, under such regulations as the Secretary of the Treasury shall prescribe: Provided, That all such articles as shall be sold in the United States, or withdrawn for consumption therein, at au}^ time after such importation, shall be subject to the duties, if any, imposed on like articles by the revenue laws in force at the date of importation : And provided further, That in case any articles imported under the provisions of this act shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all penalties prescribed by the revenue laws shall be applied and enforced against such articles, and against the persons who may be guilty of such withdrawal or sale. 2368. Sec. 2. That medals, with appropriate devices, emblems, and inscrip- tions, commemorative of said Southern Exposition, and of the awards to be made to exhibitors thereat, be prepared at some mint of the United States, for the board of directors thereof, subject to the provisions of the fifty-second sec- tion of the coinage act of eighteen hundred and sevent3'-three, upon the pay- ment of a sum not less than the cost thereof; and all the provisions, whether penal or otherwise, of said coinage act against the counterfeiting or imitating of coins of the United States, shall apply to the medals struck and issued under this act. 2369. Sec. 3. That with the approval of the director of the National Museum, any portion of the collections thereof may be exhibited at said Southern Expo- sition, permission to remove the same from the National Museum being hereby granted: Provided, That said removal can be made without loss or expense to the government. And, upon the same conditions, permission is also granted for the exhibition of articles in charge of other bureaus and departments of the government. 2370. Sec. 4. That upon the passage of this act the Secretary of State shall notify the consuls, consular agents, and other representatives of our govern- ment in foreign countries of the time and place of holding said Southern Ex- position, together with the fact that all articles intended therefor will be admit- ted free of duty, as provided herein. HAWAIIAN RECIPROCITY TREATY/ By the President of the United States o-f America, a proclamation. 2371. Whereas a Convention between the United States of America and His Majesty the King of the Hawaiian Islands, on the subject of Commercial Reci- procity, was concluded and signed by their respective Plenipotentiaries, at the city of Washington, on the thirtieth day of January, one thousand eight hun- dred and sevent3'-five, which Convention, as amended by the contracting parties, is word for word as follows : 2372. The United States of America and His Majesty the King of the Hawaiian Islands, equally animated by the desire to strengthen and perpetuate the friendly relations which have heretofore uniformly existed between them, and to consol- idate their commercial intercourse, have resolved to enter into a Convention for Commercial Reciprocity. For this purpose, the President of the United States has conferred full powers on Hamilton Fish, Secretary of State, and his Majesty the King of the Hawaiian Islands has conferred like powers on Honorable Elisha H. Allen, Chief Justice of the Supreme Court, Chancellor of the King- dom, Member of the Privy Council of State, His Majesty's Envoy Extraordi- nary and Minister Plenipotentiary to the United States of America, and Hon- orable Henry A. P. Carter, Member of the Privy Council of State, His Maj- esty's Special Commissioner to the United States of America. And the said plenipotentia.ries, after having exchanged their full powers, which were found to be in due form, have agreed to the following articles : 2373. Article I. For and in consideration of the rights and privileges granted by His Majesty the King of the Hawaiian Islands in Uie next succeeding article of this convention, and as an equivalent therefor, the United States of America hereby agree to admit all the articles named in the following schedule, the same being the growth and manufacture or produce of the Hawaiian Islands, into all the ports of the United States free of duty. 2374. Schedule. — 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 sugarcane, melada,and molasses; tallow. 2375. Art. II. For and in consideration of the rights and privileges granted by the United States of America in the preceding article of this Convention, and as an equivalent therefor, His Majesty the King of the Hawaiian Islands, here- by agrees to admit all the articles named in the following schedule, the same being the growth, manufacture, or produce of the United States of America, into all the ports of the Hawaiian Islands free of duty. 2376. Schedule.— Agv\cu\tura\ 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; cordage, naval stores including tar, pitch, resin, turpentine raw and rectified ; copper and composition sheathing ; nails and bolts ; cotton and manufactures of cotton bleached and unbleached, and * See ante, paragraph 2232. ( 139 ) 140 HAWAIIAN RECIPROCITY TREATY. 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 unpreserved ; 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 timlier of all kinds, round, hewed, sawed, and unmanufactured, in whole or in part; doors, sashes, and blinds; machinerj' of all kinds, engines and parts thereof; oats and hay ; paper, stationary, and books, and all manufactures of paper or of paper and wood; petroleum and all oils for lubricating and illuminating purposes; 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 purposesof 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 readj'-made clothing; harness and all manufactures of leather ; starch; and tobacco, whether in leaf or manufac- tured. 2377. Art. III. The evidence that articles proposed to be admitted into the ports of the United States of America, or the ports of the Hawaiian Islands free of duty, nnder the first and second articles of this Convention, are the growth, manufacture, or produce of the United States of America or of the Hawaiian Islands, respectively', shall be established under such rules and regulations and conditions for the protection of the revenue as the two Governments may from time time respectively prescribe. 2378. Art. IV. No export duty or charges shall be imposed in the Hawaiian Islands, or in the United States, upon any of the articles proposed to be admitted into the ports of the United States, or the ports of the Hawaiian Islands, free of duty, under the first and second articles of this Convention. It is agreed, on the part of His Hawaiian Majesty, that, so long .as this treat}' shall remain in force, he will not lease or otherwise dispose of or create any lien upon any port, harbor, or other territory in his dominions, or grant any special privilege or rights of use therein, to any other power, state or government, nor make any treaty by which any other nation shall obtain the same privileges, rela- tive to the admission of any articles free of dutj', hereby secured to the United States. 2379. Art. V. The present convention shall take effect as soon as it shall have been approved and proclaimed b}' His Majesty the King of the Hawaiian Islands. and shall have been ratified and duly proclaimed on tlje partof the Government of the United States, but not until a law to carry it into operation shall have been passed by the Congress of the United States of America. Such assent having been given, and the ratifications of the Convention having been ex- changed as |)rovided in Article VI., the Convention shall remain in force for seven years from the date at which it may come into operation; and further, until the expiration of twelve inonths after either of the high contracting parties shall give notice to the other of its wish to terminate the same ; each of the high contracting parties being at liberty to give such notice to the other at the end of the said term of seven years, or at any time thereafter. 2380. Art. VI. The present Convention shall be duly ratified, and the ratifi- cations exchanged at Washington City, within eighteen months from the date hereof, or earlier if possible. In faith whereof the respective Plenipotentiaries of the high contracting par- ties have signed this present Convention, anil have affixed thereto their re- spective seals. Done in duplicate, at Washington, the thirtieth day of January, in the year of our Lord one thousand eight hundred and seventy-five. [seal.] Hamilton Fish. fsEAL.] Elisha H. Allen, [seal.] Henry A. P. Carter. HAWAIIAN RECIPROCITY TREATY. 141 2381. And whereas the said Convention, as amended, has been duly ratified on both parts, and the respective ratifications were exchanged in tliis city on this day : * •' Now, therefore, be it known that I, Ulysses S. Grant, President of the United States of America, have caused the said Convention to be made public, to tlie end that the same, and every clause and article thereof, may be observed and fulfilled witli good faith by the United States and the citizens thereof. In witness whereof I have hereunto set my hand, and caused the seal of the United States to be affixed. Done at the city of Washington this third day of June, in the year of our Lord one thousand eight hundred and seventy-five, and of the Independence of the United States the ninety-ninth. [seal.] U. S. Grant. By the President : Hamilton Fish, Secretary of State. i INDEX TO PART I. Abortion, instruments, etc., for, 9on. Absinthe, 984. Accomplice, right to obtain testimony of, 21fi9. Acetates, specified, 1181. Acids, specified, 1182, 145J. Acorn coffee, 1188. Aconite, bark, leaf, root, 145.5. Adulteration of teas, 2359. Agaric, 1456. Agates, unmfd., 14.57. Alabaster ornaments, 1184. Alazarine, 2186. Albata, unmfd., 1062, 1185. Albumen, 14.58. Alcohol for domestic manufacture for expt., how re- moved without stamp or payment of tax, 2286. Alcornoque, 1459. Ale, 986. Alkanet, root, 1460. Alkekengi, 1461. Almonds, 1186. Almond shells, 1462. Aloes, 1463. Alpaca, hair, 914, 11 19 to 1158. manufactures of. 914. 116.". Alum, 1187. patent, 1187. substitute, 1187. .^.lumina, sulphate of, 1187. Aluminium, 1464. Aluminous cake, 1187. Amber beads, 1465. Ambergris, 1466. Amber gum, 1467. Amendment I. T. aet, 2311. schedule M. of section 2.504 of Revised Statutes, 2334. section 3430 Revised Statutes, 2285. paragraphs 2082 and 2083, 2282 and 2283. America, mfs. of, casks, etc.. 1468. American fisheries, produce of, 1687. Ammonia, 1188. carbonate of, 1188. sulphate of, 1188. crude, 1469. Amylic alcohol, 1284. Anatomy, preparations of, 1755. Anchors, or parts thereof, 1019. Anchovies, 2181. preserved in oil, 1080. Andirons, 1030. Angelica root, 1470. Angora-goat skins, raw or unmfd., 1160, 1621. Aniline, arseniate of, 1481. oil, crude, 1471. Animals, hair of, 914. live, 1189. for breeding, 1473. for exhibition, 1472. of immigrants, 1473. integuments of, n. o. p. f., 1505. Annatto, 1474. Annatto seed, 1475. Anodyne, Hoffman's, 1304. Anthracite coal, 1545. Antimony, crude, 1190. crude, sulphuret of, 1476. ore. 1476. regulus of, 1190. .\ntiquities, collections of, 1628. Antiquity, collections of, 15.55. Anvils, 1017. Apparatus, life-saving, 1655. philosophical, 1708. scientific, 1708. (APPEALS. In customs decisions, 1803, 1894. From appraisements of damages, 1890, 1891, 1892. APPi; ALTERS. General, .■ip]iolntment and duties of, 1819. Merchant, when aiipnintert, 1820, 1908. Penalty on, for not serving, 1S21, 1907. Kxaininaticiu iif iinixirters as to invoices, etc., 1884. Certilicates of. what sufficient, 1912. Lcasiii- of buildings for, 1915. APPIiAl.^EMKNTS. Additional duty when invoice 10 per cent, below value. 1870, 1871. Allowance fordeficiences, 1883. Appeals from apprai.sement of, 1890. Appraisers of one district may be sent to others, 1909. Ap])raisal, regulations to be prescribed by Secre- tary, and reported to Congress, 1911. Appraisers' certificates, 1912. '•Ton" defined, 1913. "Value" and "valued" defined, 1914. Article of highest value to be the basis, 1872 Bond to produce proof of invoice values, 1887. Of danuiLres during voyage, 1889. Date of shijiment to govern valuation, 1866. Drugs, etc., examinations and appraisal of, 1895. Drugs, etc., name of manufacturer to be affixed, 1896. Drugs, etc., deteriorated, not to pass custom-house, 1897. Drugs, etc., re-examination in behalf of importer, 1898. Drugs, etc., condemned, re-exportation or destruc- tion of, 1899. Drugs, special examiner of, in New York, 1900. Freight anraisements mad°, 1863, 1864. How made at ports without regular appraisers, 1820, 1908. Hydrometer, adoption of, 1880. Importations, not to be delivered without, 1861. Leasing of buildings for appraisers, 1915. New York, number of packages to be sent to ap- prai.sers, 1901. New York examiners, appointment of, 1902. New York appraisers' office, no officer or employe in, to be in commercial business, 1903. New York appraisers, general duties of, 1904. New York, appraisement of damaged goods at. 1905. New York appraisers, extra work of, 1906. Number of packages to send to appraisers, 1863. Owners may be examined as to invoice, values, etc., 1884. Penalty for false oath on examination, 1886. Penalty for refusal to be examined, 1885. Proceedings on appeal from, 1892. Protests and appeals from customs decisions, 1893, 1894. Provisions as to invoices based on depreciated cur- rency, 1865. Revisions of, 1891. Rule in cases of different values in same invoice, 1872. Rule as to wool of different qualities in same pack- ages, 1874. Rule as to bales of wool of different qualities in same invoice, 1874. Rule as to woollens and cottons invoiced at aver- age prices, 1873. Special provisions as to wools, 1154 to 1159. Storage of goods, when entries incomplete, 1888. 10 144 INDEX TO PART I. APPRAISEMENTS {con United). Storage of damaged importations, 1888. Sugar, requirements as to samples, 1877. Sugar, regulation as to color and grades, 1876. Sugar, weights of, in casks or boxes, how to be marked, 1877. Unfinished manufactures of wool to rate as if fin- ished, 1864. Valuation in cases of intermediate importations, 1867. Vinegar, standard of, 1879. When duties based on value of specified quanti- ties, 1868. When subject to ad valorem rates, 1868. When weighing, gauging, and measuring, to be at owner's expense, 1S,S2. Of wrecked and damaged goods, 18iin. Wools, provisions as to standard samples, 1878. Aprons, silk, 1111. Aqua-fortis, 1477. Arbitration of dispute between importer and tea ex- aminer, 2361. Archil, extract of, 1703. in the weed, 1691. liquid, 1691. Argal-dust, 1478. Argentine, unmfd.. 1062. Argols, crude, 1479. not crude, 1191. Aromatic cachous, 1268. Arrack, 984. Arrow-root, 1193. Hawaiian, 2233. Arseniate of aniline, 1481. Arsenic, 1480. Art, works of, 1799, 1800. Articles, domestic, returned, 1482. imported for use of the U. S., 1483. Asbestos, mfd., 1192. not mfd., 1484. Ashes, beet-root, 1796. wood, 1796. Asphaltum, 1194. Assafoetida, 1195. Asses' skins, unmfd., 1621. Back-saws, 1005. Bacon, 1070. Bagatelle balls, ivory or bone, 1314. BAGGAGE. Entry of, 1833. Dutiable articles found with, wlien forfeited, 1836. Transit of, to foreign countries, 1837. Bags, 966. cotton, 966. grain, reimported, 2184, 2191. Bagging, 966. for cotton or other mfs., 967. waste, 1723. Balm of Gilead, 1485. Balmorals, 1163. Balmoral skirts, 1167. skirting, 1167. Balsams, 1485. for medicinal purposes, n. o. ]>. f., 1196. Bam>>oo-reeds, 1486. Bamboos, unmfd.. 1487. Bananas, Hawaiian, 2233. Barilla, 1490. Bark, cork-, unmfd., 1563. hemlock, 1618. oak, 1683. Peruvian, 1705. sassafras, 1741. Barks for medicinal purposes, n. o. p. f., 1594. n. o. p. f., 1491. Barley, 1075. hulled, 1197. pearled 1197. Barrel hoops, bought before March 12th, 18S(l, 2313. Barrels, domestic, 1468, 14.S9. empty, 1146. of Aiiierican mf., reimported, 2191. Bath, port of, extending privilege to, of sections 2990 to 2997. Barytes, 1198. sulphate of, 1198. Baskets, 1199. Bass-wood. Ii:i5. Bay-rum, 1200. essence or oil, 1268. Bav-water. 12fKi. Beads, 1201. Bead-ornaments, IJOl. Beans, Saint John's, 17.36. tonka, 1781. vanilla, 1492. Bedsides, 1178. Bed-screws, 1022. Beef, 1069. Beer in bottles, 986. Bees-wax, 1J02. Beet-root ashes, 1796. Belladonna, leaf and root, 1494. Bell-metal, 1496. metal, broken, 1495. Bells, broken, 1495. old, 1496. Beltings, wool, worsted or mohair, 1168. Bermuda Hundred, surveyor, 2298. Berries, for dyeing, 1497. juniper, 1642. laurel. 1642. Bessemer iron as steel. 1014. Benzoates, 1203. Bezoar stones, 1498. Billiard-chalk, 1204. Bindings, wool, worsted, or mohair, 1168 Birds, singing, 1.500. stuffed, 1499. Bismuth, 1501. Bitter apples, 1502. Bitters containing spirits. 984. Bituminous substances, n. o. p. f., 13.34. Black, bone-, 1205. ivory-drop-, 1205. Blacking, 1206. Bladders, crude, 1505. mfs. of., 1207. Blank-books, 1210. Blankets, 1163. Blocks, gun-, heading-, last-, etc., 1137. Blood, dried, 1578. Board-nails, wrought, 1023. Boats, life-, 1655. Bobbinet-cotton, 932. Bookings, 1176. Bohemian glass, 954. Boiler or other plate iron, 992, 993. Bolting-cloth, 1507, 2208. Bolts, 1023 heading-, 1751. shingle-, 1751. stave-, 1751. Bolting-cloths, 1507. BOND. To produce proof of invoice values, 1SS7. Execution of l)v firm. 2219. BOND AND WAKEIlorsE SYSTEM. Abatenient and refund in ca.ses of ]oss l)y fire, etc., while in bond, 1946. No allowance for damage of merchandise re-ex- ported, 1945. Albany, bonded warehouse system extended to. 1930. Bond for re-exportation without payment of duties;, 1941. Buildings, parts of, may 1)e bonded tov storage of grain, 1921. Cartage to be let on due notice, 887. Cellars, vaults, and yards may be nuide bonded warehouses, 1920. Deposit in public warehouse for wiin' of invoice, 1925. E.xportation from lionded wareliousc: return of duties, 1939. For drawback, 1940. Fraudulently opening warehouse, penalty, I'.iis. Fraudulent removal of merchandise. jK'ualty. 1949. Failure to tran.sport merchandise withdrawn, i)en- alty, 1963. .Teffersonvillc, merchandise destined for, 192".i. Lease of warehouses authorized, 1916._ None where i)rivate warehouses e.xist, 1917. To be on pulilic account, 1918. Limit of time of, 1919. Lien for freight, 1943. Merchandise imported in steam-vessels, 1928. ^lerchaiidise in bonded warchou.ses at owner's risk, 1923. Morchanilise taken in charge of for delay at ex- pense and risk of owner, 1931. Obliterating marks, ju'iialty for, 1917. Option of importer lo use iiublic or private ware- liousc, 1924. Owner to give bond to lioM United States hanu^l less, 1923. INDEX TO PART I. 146 BOND AND WAREHOUSE SYSTEM {continued). Private warehouses, use and charge of, l'J'_"2. Purchase of sup]>lies by foreign vessels of war when free nf duty, 1944. Quarterly repoits of collectors to .Secretary of Treasury, 1950. Regulations for warehouse to be established by Secretary of Treasury, 1951. Regulations for the management of warehouses, 886 Sale of merchandise stored more than one year, 193o. Distribution of proceeds, 1936. Sale of merchandise stored more than tlirce years; distribution ofjirocecds, 1934. Sale of perishable articles. 1937. I'fKin depreciation from damage, etc., 1938. luclaimed merchandise may be stored in bfmded warehouses, 1927. Withdrawal and delivery of merchandise, 1942. Withdrawal of merchandise for consumption, 1932. For exportation. 1933. Of wrecked and damaged goods, 1890. Tran.sportation in bond, see Immediate transporta tion. Bone-ash, 1509. -dust. 1509. manufactures of, 920. Bones, burned, 1508. calcined, 150S. crude and not mfd., 1508. ground, 1508. mfs. of, 1208. steamed, 1508. Bonnets, materials for, n. o. }>. f , 1300. silk, nil. n. o. p. f , 1209. Books, 1210, 1510 to 1514. professional, 1513, 1793. illustrated, 1210. importation of in mails, 2290. BOOKS AND PAPERS. Laws authorizing seizure of, repealed, .S(i3. Production of, in court, 867. Borax, refined, 1211. crude, 1516. Botany, specimens of, 1760. Bottles containing still wines, 2174. Bouillons, 1212. Boxes, fancy and paper, 1369. Brads, 1027." Braids, cotton, 932. .silk, nil. wool, worsted, or mohair, 116N. Brandy, 982. coloring for, 1245. Brass in bars, 1063. in pigs, 1063. mfsrof, n. o. p. f, 1067. old, to be.remfd.. 1063. Braziers' copper, 1057. Brazil-nuts, 1681. paste, 1517. wood, 1519. Bra/Jlletto, 1519. BRAZOS HARBOR. Transshipments from, for Brownsville, 1818. Breccia, in blocks, 1520. in slabs, 1520. Brick, 1213. tire-, 1213. Brime, 1521. Brimstone, crude, 1522. in rolls, 1214. refined, 1214. Bristles, 1215, Britannia metal, old, 1706. ware, 1216. BRITISH AMERICAN PROVINCES. Transportation in bond to places in, 1967. Transportation in bond over territory of, 1968. Fees, exemption of sealed goods passing through, 1969. Forfeiture for return of merchandise exported to, 1970. Penalty for aiding in landing, etc., 1970. Bromine, 1523. Bronze liquor, 1217. metal, in leaf, 1064 1263. powder, 1218. Brooms of all kinds, 1219. BROWNSVILLE. Transshipments for, from Brazos Harbor, 1818. Brashes, all kinds, 1220. Buchu-leaves, 1524. Bugs, dried, 1579. Bulbous roots, n. o. p. f., 1221. Bullion, gold, 1525. silver, 1525. Bunting, 1165. Burgundy pitch, 1526. Burlaps, 963. Burning-lluid, 1222. Burnt starch, 1292. Burr-stones, mfd., 1223. rough or unmfd, 1527. , Butter, 1073. Button-moulds, n. o. p. f , 1224. Buttons, barrel-, wool, worsted or mohair, 1168. lasting, mohair cloth, silk twist, or other manufactures of cloth, woven or made for, 1357, 2171 . for tassels or ornaments, wool, worsted or mohair, 116S. silk or part silk, 1112. n. o. p. f , 1224. Butts, cast-iron, 1032. Cabinets, of coins, 1528. of medals, 1528. Cabinet-wares, finished, 1145, Cable-chains, 1017. Cables, tarred, 968. Cacao, crude, fibre, leaves and shells, 1550. Cadmium, 1.529. Calamine, 1530. Calomel, 1225. Camphor, crude, 1531. refined, 1226! Candles, 1227. Canes, walking, 1228. Cannetille, 1212. Cans, drawback on, 2294. Cantha rides, 1532. Canvas, 961. floor-cloth, 964. for sails, 973. Capers, 1087. Caps, silk, nil. Carboys, domestic, 1468. Card-ca.ses, 1229. Carmine lake, 1351. Camel ian, unmfd., 1533. Carpeting, hemp, 1177. jute. 1177. wool, flax, or cotton, 1178. Carpets, Aubusson, 1169. Axminster, 1169. Brussels, 1171. ingrain, 1174, 1175. patent velvet, 1172. Saxony, velvet, 1170. tapestry Brussels, 1173. tapestry velvet, 1172. three-ply, 1174. Tournay, velvet, 1170. Venetian, 1174, 1175 Wilton, velvet, 1170. wool, flax or cotton, n. o. p. f , 1178 woven whole for rooms, 1169. Carriages, 1230. parts of, 1230. CARTAGE. To be let on notice, 887. Casks, domestic, 1468. emr)ty, 1146. Cassada, 1772. Cassava, 1772. Cas.sia, 1121. buds, 1122. ground, 1122. vera, 1121. Castor, 1534. beans, 1231. oil, Hawaiian, 2233. seeds, 1231. Castoreum, 1534. Castings of iron, n. o. p. f., 1036 Casts, alabaster. 1708. bronze, 1708. marble, 1708. plaster of Paris, 1708. Catechu, 1.535. Catgut. 1537. strings, 1429, 1.536. Catsup, 1088. Cattle, neat, 902. 146 INDEX TO PART I. Cattle, when importation permitted, '.lOn. Cedar wood, nifs. of, 1147. Cement, Roman, 1407. Chains, 1018. Chalk, 1538. French, 'Ml. red-, 941. n. o. p. f., 942. Chamomile-flowers, l."i39. Champagne, 981. Charts, 1210, 1511, 1512. Charcoal, 1540. Clhebovgan port of entry instead of Duncan City, 2220." Cheese,. 1071. Chemicals, drawback on, 1981. Chemisettes, silk, 1111. Cheroots, 1127. Chess-balls, ivory or bone, 1314. -men, ivory or bone, 1314. Chicory-root, burnt or prepared, 1233. ground or unground, 1232. China-root, 1541. -ware, ornamented, 934. -ware, plain white, 935. Chimney-pieces, slate, 937. Chloride of lime, 1542. Chloroform, 1234. Chocolate, 1235. Chrome-yellow, 136(). Chronometers, box, 123(5. ship's, 1236. CIGARETTES AND CHEROOTS. Tax on, 2085. Held to be cigars, 2082. Cigarettes, duty, 1127. how packed, 2282, 2283. Cigar lights, how exported without stamping or pay- ment of tax, 2285. CIGARS. Absence of stamps evidence of non-payment of tax, 2089. Buying from a manufacturer who has not i)aid a special tax, 2096. False representation as to manufacture prior to July 29, 1868; penalty, 2092. Forfeiture for selling contrary to law or using false stamps, etc., 2091. Imported, to pay tax; stamps, by whom affixed, 2093. How to be packed, 2083. Inspection, 2087. Manufacturer's statement and bond, '2082. Paper cigars, 1127. Purchasing cigars not branded or stamped, 2095. Removal without [iniperly boxing, etc., 2088. Restrictions as to importations, 1838. Selling imported cigiirs not packed according to law; penalty, 2094. Stamps on empty cigar-boxes to be destroyed, 2097. Stamps, by whom affixed when manufactured on shares, commision, or contract, 2090. Stamps for, how prepared, furnished, and ac- counted for, 2086. Storage and stamping, 1838. Tax, 1127, 2084, 2085. Using false stamps, 2088. How drawback on, collected, 2281. Exported, how packed and stamped, 2284. How packed, 2283, 2284. Ill bond, free of tax on exportation, 2339. Cinchona-root, 1543. Cinnamon, 1116. Citrate of lime, 1544. Civet, crude, 1677. Clap-boards, pine, 1142. spruce, 1143. Clay, fire-, 938. pipe, 938. unwrought, 938. Cliflf-stone, unmfd., 1538. Clippings for the mf. of paper, 1723. Clocks, 1237. parts of, 1237. Cloth, bolting-, 1.507. mfd. for corsets, 1253. CLOTIIIN(J. Entry of, 1833. Ready made, 1167, 1238. Ready made, silk or part silk, 1111. Cloves, 1119. Clove-stems, 1120. Coach furniture, 1239. ('oach hardware, 12.39. Coal, anthracite, 1545. bituminous, 1240. stores of American vessels, 1546. COAL. On steamers, mav be retained on board, 1832 Cobalt, oxide of, 1241. ore of, 1547. Cocculus indicus, 1548. Cochineal, 1549. Cocoa, crude, fibre, and leaves, 15.50. nut oil, 1697. nuts, 1681. prepared or mfd., 1242. shells, 1550. (Cocoons, silk, 1753. Coffee, 1551. substitutes for, 1183. Coinage, weights and measures, 2099 to 2118. Coins, copper, gold and .silver, 1552. Coir, 1553. -yarn, 1.5.53. Coke, 1243. Colcothar, dry, 1.554. Collections of antiquity, 1555, Collodion, 1244. Golocynth, 1502. Cologne- water, 1268. Coloiiuintida, 1502. Colts'-foot (crude drug), 1556. Columbo-root, 1557. Combs, 1246. Comfits, n. o. p. f., 1257. Commerce with contiguous countries, 2021 t-o 2055. Compositions, medicinal, stamp-tax on, 2098. distilled spirits for, 2299. Composition tops for tables, etc., 1249. Confectionery, 1101, 1102. Conium cicuta, 1558. Consulates, changing locations, '2213. CONSULS. Authentication of invoices before, 18^14, 18,50. Certification of invoices, 1844, 1S."0. Restrictions as to certificates of, 1851, i,s.52. To report fraudulent practices as to invoices, 18.": To furnish prices current to customs officers, i;2()o Contiguous countries, commerce with, 2021 to 2055. Contrayerva-root, 1559. Copper, black or coarse, 10.54. bottoms, 1057. for U. S. mint, 1561. in bars, 1056. in forms, n. o. p. f., 1056. in ingots, 1056. in pigs, 1056. in pipes, 1057. in plates, 1056. in rods, 1057. in rolled plates, 1057. ill sheets, 10.57. mfs. of, n. o. p. f , 1057. old, 1560. old, fit only for remf., 1055. ores, 1053. regulus of, 10.54. subacetate of, 1790. Copperas, 1250. Copjiered iron wire rope, strand or chain, 9111. Coral, cut or mfd., 1251. marine, unmfd., 1562. Cord, silk, 1111. wool, worsted, or mohair, 1168. Cordage, ^lanila, untarred, 969. tarred, 968. untarred, other than Manila, 970 Cordials, 984 stamp-tax on, 2098. distilled spirits for, 2299. Cords, cotton, 929. ■ ('ords and tassels, wool, worsted, or mohair, 1168. Corks, mfd., 1252. Cork-bark, mfd,, 1252. unmfd., 1563. Cork-wood, unmfd., 1563. Corn, Indian, 1076. Corn-meal, 1082. Corsets, 125;!. Cosmetics, 1268. stamp tax on, 2098. distilled spirits for, 2299. Cot-bottoms, 961. Cotton, 1564. INDEX TO PART I. 147 Cottiin threads and yarns, 0'J7 and y_'h. manufactures, W per cent, oft', 'JIS. mfs. of, 921 to ;):!-J. COTTONS. Appraisement of, when invoiced at average prices, 1873. Cotton-velvet. 931. waste, 1700. Court-plaster, 1254. Covers, 1178. Cowage down, 15G5. Cow-pox, 156(5. Crash, 961. Crayons, 1255. Cream-nuts, 1681. tartar, 1256. Crockery-ware, 935. Cubebs, 1567. Cubic nitre, 1679. Cudbear, 1568, 1703. Culm, 1240. Cumberland, port of delivery. 229C. Curling-stones, 1569. Currants, 1258. CURRENCIES. Of invoices, 1840. Depreciated, 1865 Curry, 1570. -powders, 1570. CUSTOMS. Acts, inconsistent with Customs Revenue Act of June 22d, 1874, repealed, 888. Laws authorizing seizure of books and papers, re- pealed, 863. Moieties, under customs acts, repealed, 864 Salaries of customs officers, 885. Saloon stores, duty on, 1880. Spanish vessels, arriving in distress, provisions as to, 1859. Cuteh, 1535. Cut lioops, bought before March 12, 1880, 2313. Cutlery, 1257. Cuttle-fish bone, 1571. Cyanite, 1.572. DAMAGES. Damage for rust on iron or steel not allowed, 1041. Damaged importations, storage of, 1888. Appraisal of, 1889. Appraisal of wrecked and camaged goods, 1890. Appeals from appraisals of damages, 1891. Revision of appraisements of, 1891. Dandelion root, 1183. Dates, 1259. Deals, 1135. Decisions of Department, how modified adversely to (rovernment, 2210. DEFINITIONS. "Port," 1825. " Master," 1826. "State," 1087. "Ton," 1913. " Vinegar," 1879. "Value" and " Valued," 1914. " Merchandise," 1824. Dentifrice, 1268. DETECTIVE SERVICES. Compensation for, SG'i, 866, 868. Transfer of dues for, illegal, and penalty for, 869. Claimant of compensation, may testify, 870. Diamond, bort, 1574. -dust, 1574. Diamonds, glaziers', 1573. rough or uncut, 1573. Diapers, 961. Dice, ivorv or lv)ne, 1314. DISCRIMINATIXO DUTIES. r a importatii ms of productions of countries beyond Cape of Good Hope, 910. On importations by vessels not of the United States, 911. No drawback allowed on, 2020. Discriminating duties, certain repealed, 2329. Discriminating duty, repeal amended, 2336. Discriminating tonnage duties, etc., 2119 to 2123. Diseases among cattle, prevention of, 902, 903. DISTILLED SPIRITS. (See "Spirits.") DISTRIBUTION. Additional duties not subject to, 1910. Divi-divi. 1575. Dolls, 1260. DOMESTIC PRODUCTS. Internal revenue tax on re-importations of, 909 Downs, 1493. Dragon's blood, 1576. Draughts, ivory or bone, 1314. DRAWBACK. Allowed, when, 1978. DRAWBACK (continued). Appropriation for drawbacks and allowances, 2011. On articles manufactured partly of materials im- ported, 1983. On articles manufactured whollv of materials im- ported, 1982. Not allowed on merchandise removed from custody of government, when, 1988. Not allowed when duties less than fifty dollars, 1979. Unless merchandise exported in original pack- ages, 1979, 1991, 1992. Bond, how discharged, 2007, 2008, 2010. Bond for and proof of export, 2006. On bullets and gunpowder, 2192. On cans, 2294. Certificate for debentures received in payinent o^ duties, 2011. Certificate of export necessary, 2007, 2008. Certificate of export in another district, 2004. Charges on gaugeable and weighable merchandise entitled to, 1986, 1987. On cigars and snuff, 2281. Consul's fee for certificate, 2009. Debentures may be assigned, 2003. Discriminating duties, none allowed on, 1990. On drugs, medicines and chemicals, 1981. Exportation and transportation of bonded mer- chandise not prevented hereby, 2015. Extending time of making oath and giving bond, 2000. On firearms, scales, balances, spades, shovels, axes, hatchets, hammers, plows, cultivators, mowing- machines, and reapers, when allowed, 3020. Forfeiture of merchandise, when, 1996, 1997. Forfeiture of merchandise for false or erroneous entry, 2013, 2014. Fraud or error, proceedings in case of, 2005. Imported merchandise, warehoused, exported at frontier ports for, 2017. Inspection permit, and lading of merchandise ex- ported for, 1996, 1997, 1998. Invoice, copy of, to accompany merchandise when transported, 1997. Invoice deposited on entry for, 1995. Lading of merchandise re-exported for, how per- formed, 1998. On liquor in casks, 1992. Merchandise entered for, may be exported to British North America, 2019. Merchandise exported from port of Lake Pontehar- train, 2018. Merchandise imported from British North America at frontier ports, transportation and exportation of, 2016. Oath of exporter, 1998. Penalties against persons and vessels for lading merchandise entered for, 2012. Per centum of, retained by collector in certain cases, 1980, 1982. 1989. Permit for lading, when issued, 1996, 1998. On railroad iron, 1984. On salt for curing fish, 1985. On saltpetre in gunpowder, 1989. Secretary of Treasury may make rules enforcing laws relating to, 2020. Seizure and forfeiture of merchandise entered for, if landed, 2012. Drawback on sugar, 2206. On unrefined sugars, 1992. Suit for debentures, 2002. On tobacco, penalty for fraudulently claiming, 2196. Ontobaccc. 'j'jsi. On exported tobacco, etc., 2081/). Transportation to dtlier districts, 1999. When anil to whom debentures ]>aid, 2001. When merchandise transferred into new packages, 1993, 1994. On yellow sheathing metal and bolts, 2182. Drawers, cotton, 930. silk, 1111. Drawings, 1708. Dress-goods, alpaca, 1166. goat-hair, 1166. wool or part wool, 1166. worsted, 1166. Dress-trimmings, wool, worsted or mohair, 1168 Dried blood, 1578.- bugs, 1579. flowers, 1577. pulp, 1261. DRUGS, ETC. Condemned, not to pass custom-house, 1897. 148 INDEX TO PART I. DRUGS, ETC. (continued). Crude, n. o. p. f., 1262. Examination and appraisal of, 1895. Name of manufacturer to be affixed, 1890. Oath of special examiners, 1822. Provisions for districts wittiout examiners, 1823. Re-exportation or destruction of condemned, 1899. Re-examination at importer's instance, 1898. Special examiner of, at New York, 1900. Druggets, 1176. Ducks, linen, 961. Dutch-metal, in leaf, 1064. Dutch-metal, in leaf, 1263. Dutch-pink, 1366. DUTIES. Additional, not to be deemed fines or penalties sub- ject to distribution, 1910. Ad valorem, appraisements for, 1868. Based on invoices in depreciated currencies, 1865. Based on specified quantities, appraisements for, 1868. Discriminating, on tonnage, etc., 2119 to 2123. Equipments and repairs of vessels, duties on, 2040. Excess of sea-stores, duty payable on, 2038. Judgment, what to recite; how payable, 1977. Necessary repairs, refund of duties on, 2041. To be paid in coin or " demand notes," 1971. Paid under protest, to be placed to credit of Treas- urer, 1972. Protests, recovery under, 1973. Purchase of sea-stores, report of, 2037. Reduction of, ten per cent., 912. Refunding duties improperly collected, 1975. Refunding on failure to appeal, 1976. Saloon stores, duty payable on, 2039. Special provisions for charges on wool, 1154 to 1159. Suits to recover duties; bill of particulars, 1974. Valuation for, to include freight and charges, 1869. When increase does not apply, 2207. Dyeing articles, crude, n. o. p. f., 1.580. Dyes, 1350. aniline, 1350. Dye-woods, extracts of, 1359. in .sticks, 1.519. Earthen, stone or crockery ware, n. o. p. f , 935. Earthen-ware, brown, 9:53. East River, port of delivery, 2296. Ebony, mfs. of, 1147. Effects, household, 1704. EFFECTS, PERSONAL. Entry of, 1704, 1793, 1833. Transit of, to foreign country, 1837. Eggs, 1581. silk-worm, 1754. Elecampane-root, 1582. Embroideries, 1264. Emery, grains, ground, mfd., ore, or pulverized, 1265. Enamelled white. 1351. Encaustic tiles, 1266. Endless belts, 1164. Engravings, 1210. Enrollment of flatboat or barge not necessary, 2291. of vessel, when no fee for, 2291. ENTRY. Entries of exemption or liquidation, to be final after one year, 883. Fraudulent, penalty on, 1854. Invoices not admitted to, when, 1850. • Separate, when maybe made for packages forming part of an importation, 2215 to 2218. Special, of personal effects, baggage, tools, etc., 1833 to 1836. Special, of distilled spirits and wines, 1828. Special, sea-stores, 1829, 18:30, 1831. When may be made for part of importation, 2215 to 2218. When incomplete, goods to be stored, 1888. Epaulets of metal, 1267. Ergot, 1583. Errors and omissions in Revised Statutes corrected, 2234 to 2261. Errors corrected, 2197 to 2201. Esparto grass, 158-4. pulp of, 1584. Essences, toilet, 1268. Essential oils, n. o. p. f , 1345. Etchings, 1708. Ethereal extracts, 1244. preparations, 1244. Ether cenanthic, 1344. Ethers, n. o. p. f., 1244. EXAMINERS OF DRUGS, ETC. Oath of, 1822. Special examiner at New York, 1900. Provisions for districts without, 1823. Exhibition of art and industry at Boston, articles for, a. i., I l'.;;i Osmium, 1694. Oxide of iron, 1554. of strontia, 1766. of uranium, 1788. Oxidizing-paste, 1695. Pack-thread, 961. n. o. p. f., 1440. Packing-boxes, of wood, n. o. p. f , lUi. Paddy, 1086. Paints, 1350. and painters' colors, 1366 Paintings, 1708, 1799, 1800. n. o. p, f , 1349. Palladium, 1696. Palings, 1139. Palm-leaf, articles composed of, n. o. p. 1'., 1199. unmfd., 1698. nuts, 1699. nut kernels, 1699. oil, 1697. Pamphlets, 1210. Paper, 917. antiquarian, 1371. boxes, 1369. demy, 1371. drawing, 1371. elephant, 1371. envelopes, 1370. foolscap, 1371. for fireboards, 1371. for printing, 1368. for screens, 1371. hangings, 1371. imperial letter, 1371. manufactures, 917. mfs. of, n. o. p. f., 1368. n. o. p. f., 1371. sheathing, 1368. stock, crude, 1700. wa.ste, 1723. Papers, illustrated, 1210. Papier-mache, mfs. of, 1372. Paraffine, 1373. Parasols, 914. and parts thereof, 1444, 1445. Parasol-sticks, crude, 1787. Parchment, 1374. Parian-ware, plain white, 935. ornamented, 934. Paris green, 1352. white, 943. ground in oil, 945. Paste, Brazil, 1517. compositions of, when set, 1248. compositions of, not set, 1248. oxidizing, 1695. Pastel, 1795. Patchogue, port of delivery, 2170. Patent size, 1375. Paving-stones, n. o. p. f , 1376. tiles, marble, 1329. Pea-nuts, 1377. Pearl, mother of, 1701. Pebbles, Brazil, 1518. for spectacles, rough, 1518. Pelerines, silk, 1111. Pellitory-root, 1702. PENALTIES. As to dutiable articles found with baggage, 1836. For counterfeiting cigar stamps, or dealing in or having counterfeits, 2284. For fraudulent invoices, 1841. For fraudulent entry, 1854. For presenting fraudulent invoice, 1855. For aiding in landing of same, 1970 For return of merchandise exported in bond, 1970. PENALTIES (coviinued). For fraudulently claiming drawback on tobacco, 2196. For importing in vessels not owned in country pro- ducing merchandise imported, 906. For iniriorting neat cattle and hides, 904. For offences committed by Treasury officials, to whcim applying, 2193. For frauils uiider act of June 22d, 1874, 874, 875. For failure to cancel stamps on imptd liquors, 2268. For removal or sale of cigars packed, stamped or marked contrary to law, 2283, 2284. Limitation of prosecutions for, 884. Not to be imposed by court without verdict of frau- dulent intent, 878. On merchant appraisers for not serving, 1821, 1907. Proceedings on application for remission or miti- gation (.)f, S82. Kemission of, 2124 to 2128. Under tobacco laws, 2057. 2058, 2063, 2088, 2091, 209(i. On vessels, for having or landing excess of sea- stores, 2037, 2039. Pencils, lead-, not in wood, 1379. of wood, lead or other, 1378. Pen-holders, 1381. Penknives, 1007. Pens, metallic, 1380. Pen-tips, 13H1. Peppers, 1114. ground, 1115. Percussion-caps, 916, 1382. Perfumeries, 1268. tax on, 2098 distilled spirits for, 2299. Periodicals, 1210. Persis, 1703. Personal etlects. 1704, 1793. Peruvian bark, 1705. Petroleum, crude, 1344. Pewter, mfs. of, n. o. p. f , 1067. old, 1706. Phanglein, 1707. Philosophical apparatus. 1383, 1708. instruments, i:J83, 1708. prejjarations, 1708. Phosphates, crude, 1709. Pickets, 1139. Pickles, 1087. Pimento, 1114. ground, lll."i. Pins, 1384. Pipe, cast-iron, steam, etc., 1031. cases, 1385. mouth-pieces, 1385. stems, 1385. tips. 1385. Pipes and pipe-bowls, n. o. p. f., 1386. clay, 1386. lava, 1386. meerschaum, 1386. metallic mountings for, 1385. parts of, 1385. porcelain, 1386. wood, 1386. Pipe-clay, 919. Pitch, 1387. Plank, 1135. Plants, 1388, 1710. for medicinal purposes, n. o. p. f., 1594. Hawaiian, 2233. tea-, 1774. vanilla, 1492. Plaster of Paris, calcined. 1389. ground, 1389. unground, 1711. Plated-ware, 1390. Plates, engraved, of steel, 1391. engraved, of wood, 1391. iron, galvanized or coated with metal by elec- tric batteries, 1051. iron, galvanized or coated with metal other- wise than by electric butteries, 1052. tin-, galvanized or coated with metal by elec- tric batteries, 1051. tin, galvanized or coated with metal other- wise than by electric batteries, 1052. Platina, mfs. of, n. o. p. f., 1065. unmfd., 1712. Platinum retorts, or parts of, 1713. vases, 1713. Playing-cards. 1392. Plumbago, 1714. Plums, 1393. 154 INDEX TO PART I. Plush, hatters', silk and cotton, 1302. Pneumatic iron, as steel, 1014. Pocket-books, 1229. knives. 1007. Polishing-powders, 1394. stones, 1715. Polypodium, 1710. Pomades, 1268. Pongees, silk, till. Porcelain-ware, ornamented, 934. plain white, 935. Pork, 1069. Porter, 986. Posts, 1137 Potash, acetate, 1395. bichromate of, 1395. chlorate of, 1395. chroiiiate of, 1395. hydriodate, 1395. iodate, 1395. iodide, 1395. prussiate, red, 1395. prussiate, yellow, 1395. Potassa, chromate and bicarbonate of 217S. muriate of, 1717 Potatoes, 1090. Poultry, prepared, 1092. Precious-stones, set, 139G. not set, 1396. PREPARATIONS. Of anatomy, 1755. Distilled spirits for, 2299. Stain(i-tax. f , 1134. u.sed in building wharves, 1133. used in building s[)ars, 1133. in bar.-^, 1780. in blocks, 178(i. Tin-foil, 1438. mfs. of, n. o. p. f , 1067. grain-, 1780. nniriatic, 1438. ()xi bclore used 2079. .Vbseiice of stamp, notice and evidence ol nnn payment, 2077. In bond, free of tax on exportation, 2339. Dealers in leaf, shall only sell to other dealers, Drawback on exported tobacco, 2081 b. INDEX TO PART I. 157 TOBACCO AND SNUFF {contimied). IIow drawback on, collecited, 2281. [[i)\v manufaotured tobacco put u)), 20ii.s to 2070. How siiult'i.ut up, 20(;(). How witlidiiuvn Rir exportation, 21'.).>. Imported, 2081. Increased tax on, 220.'?. In leaf, unmfa., not stemmed, 1128. Mid., n. o. p. f., 1130. Packed for sale, how, 2273 to 2278. Penalty for dealing in leaf, without paying tax, 2058. Penalty for dealing in manufactured, without pay- ing tax, 2057. Penalty for fraudulently claiming drawback on, 21%.' Penalty on, for not reporting, 20G3 Perique, no tax on sale of, by producer, 2337, Removing, except in proi^er packages, or witliout stamp; selling unlawfully, etc., 2078. Removing unlawfully ; selling without stamps, or payment of tax, or giving bond ; making false entries, ete., 2076. Repealing export tax on, 2335. Sale of manufactured tobacco, 2071. Scraps, cuttings, and clippings of, how withdrawn, 2280. Stamped portions of emptied packages to be de- stroyed ; buying, selling, or using the same, 2080. Stemmed, n o. p. f., 1130. Stems, 112',i. Tax, sheriff, or other officer not liable for, as deal- er, 2271. Tax, purchaser at sheriff's sale not liable for, 2271. Tax on, 22(;',). Tax on, when sold without stain)), to be estimated, 2075. Tax on manufactured, and on snuff, 2072 to 2074. Tax on dealers in, 2270. Tobacco tax, how collected when not stamped, 2279. To whom dealers in leaf may sell, 20.5!i. Unmfd., n. o. p. f., 1132. Who are dealers in leaf, and tax on, 19tiO. Who are dealers in tobacco, and tax on, 2or>3. Who are manufacturers, and tax on, 20fi2. Who are munufacturers of cigars, and tax on, 20(>3. Toilet- waters, 1268. Tonka, Tonciua, or Tonciuin beans, 1781. Tonnage duties, discriminating, 2U!i to 2123. Tools of trade, 1793. Tooth-pastes and washes, 1208. Tortoi.se-shell, unmfd., 1782. Toys, 1439. Trace-chains, 1018. Trade-marks, registry of, 2315. proof of, 2316. may consist of what. 2316. certilicate of registrv, 2317. evidence of, 2317, 2320. period of registry, 2318. renewal of registry, 2318. fee for registry, 2319. suit for wrongful use of, 2320. no suit when used in unlawful busi- ness, 2321. fraudvxlently obtaining, liability for, 2322. remedy for wrongful use, 2323. expiratiiin of period of, 2i524. transfer of, recorded by commissioner of patents, 2325. registry for foreign use, 2326. formerly in use, registry of, 2333. penalties for counterfeiting, 222-1 to 2231. of watches, 905. TRANSIT. Baggage and personal effects, 1837. Provisions for, under treaty of Washington, 1856. Of goods in bond, through Mexico and British Provinces, 1967 to 1970. 'I'ransportation, see Immediate transportation. Treaty of Washington, terminating portion of, 2355 to 2357. Trees, 1710. Tresses of metal, 1267. Trimming, cotton, 932. silk, 1111. I'ripoli, 1783. Tubes, steam-, etc., 1024. Turbans, silk, 1111. Turmeric, 1784 Turpentine, spirits of, 1441. Venice, 1789. Turtles, 1785. Tuteneque, in blocks or pigs, 104S. in sheets, 1049. Type-metal, 1443. Types, new, 1442. old, 1786. Twine, 961. n. o. p. f., 1440. Twist, composed of mohair and silk, 1109. Ultramarine, 1362. Umber, 1363. Umbrella-sticks, crude, 1787. -sticks and frames, 1445. Umbrellas, and parts thereof, 914, 1444, 1445. Uranium, oxide of, 1788. Vaccine virus, 1566. Vanilla plants, 1492. Vandyke brown, 1364. Varnish, 1446. Vases, platinum, 1713. Vegetable ivory, unmfd., 16.38. substances used for cordage, 960 Vegetables, for dyeing, 1497. Hawaiian. 2233. n. o. p. f, 1091. prepared, 1092. Veils, silk, 1111. Vellum, 1447. Velvet, painted, 1148. printed, 1448. cotton, 931. Velvets, part silk, 1110. Venetian red, 1366. Venice turpentine, 1789. Verdiajj-is, 1790. Verm"'elli, 1660, 21785. Vermilion, 1366. Vermuth, 987. VESSELS. Cast-iron, 1(I30. Definition of term, master of, l.s26. Discriminating duties on importations by vessels not of United States, 911. Ei|uipnK'nts and rt'pnirs, duties on, 2040. ^Matciials fur building and repairing, 181:;, 1814. Necessary rejiairs, refund of duty oil, 2010. No fee fi)r enrolling or licensing certain, 2291. Flatboat not enrolled, registere291. On Mississii)iii River, need not enter and clear, 22'-'!. Rcstrictiuns as to importations by foreign, 90i'i, 907. S|ianisb, arriving in distress, i)royisii)ns iis tu, 18:,!t Vestings. silk, 1111. Vinegar, 1093. Vitriol, white, 1449. Wafers, 1791. Wagon-blocks, 1137. Walnuts. 1275. WAREHOUSING. (Sec "Bund and Warehouse Sys- tem.") Warps or warp yarn, cotton varn, 927. Washers, wrought-iron, l-, at the suggestion of tlie Treasury Department, has conformed his numeration of the paragraphs in this act to that of the tariff pamphlet recently published by the Depart- ment But as there are some ten or twelve prdivcnt sections in this act, which precede, and are not in- cluded in the numeration of the pamphlet, he found that in order to avoid the alternative of double numerations or the introduction of other designations or marks of distinction, and consequent confusion in the references of his general schedule, as well as to preserve intact the long-tried plan of his book now familiar to the whole customs service, it would be necessary to transpose these sections, and to group them as appropriately as possilile with their related sections following the "Free List;" giving.-of course, in addition to the consecutive numbers of the paragraphs, the proper statutory number of each section. The numbers at the end, or in the body of paragraphs, refer to paragraphs in Part L, unless otherwise indicated by the addition of the word "post," or letter "p." 2 DIGEST OF STATUTES. 10. Sponges, twenty per centum ad valorem. (1423.) 11. Sumac, ground, tliree-tentbs of one cent per pound, and sumac extract, twent}' per centuui ad valorem. (1361.) 12. Acid, acetic, acetous, or pyroligneous acid, not exceeding the specific oravity of one and forty-seven one-thousandths, two cents per pound ; exceed- ino- the specific gravit}'^ of one and forty-seven one-thousandths, ten cents per po'und. (1182.) 13. Acid, citric, ten cents per pound. (1182.) 14. Acid, tartaric, ten cents per pound. (1182.) 15. Camplior, refined, five cents per pound. (1226.) 16. Castor beaus,* or seeds, fifty cents per bushel of fifty pounds. (1231.) 17. Castor oil, eighty cents per gallon. (1344.) 18. Cream of tartar, six cents per pound. (1256.) 19. Dextrine, burnt starch, gum substitute, or British gum, one cent per pound. (1292) 20. Extract of hemlock, and other bark used for tanning, not otherwise enumerated or provided for in this act, twenty per centum ad valorem. (1816.) 21. Glucose, or grape sugar, twenty per centum ad valorem. (1816.) 22. Indigo,"!" extracts of, and carmined, ten per centum ad valorem. (1354.) 23. Iodine, resublimed, forty cents per pound. (1313.) 24. Licorice, paste or roll, seven and one half cents per pound; (1323.) licorice juice, three cents per pound. (1324.) 25. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents per pound. (1345.) 26. Oil, croton, fifty cents per pound. (1344.) 27. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, seven and one half pounds weight to be estimated as a gallon. (1344.) 28. Hemp-seed oil and rape-seed oil, ten cents per gallon. (1344.) 29. Soda and potassa, tartrate, or rochelle salt, three cents per pound. (1406) 30. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. (1430-1.)' 31. Tartars, partlj' refined, including lees crystals, four cents per pound. (1191.) 32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in cr^'stals or ground, sixty cents per hundred pounds. (1187.) 33. Ammonia, anhj'drous, liquefied by pressure, twenty per centum ad valo- rem. (1332, or 1412.) 34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem. (1332.) 35. Ammonia, muriate of, or sal-ammoniac, ten per centum ad valorem. (1188.) 36. Ammonia, carbonate of,| twenty per centum ad valorem. (1 188.) 37. Ammonia, sulphate of, twenty per centum ad valorem. (1188.) 38. All imitations of natural mineral waters and all artificial mineral waters, thirtv per centum ad valorem. (1336.) 39. Asbestos, manufactured, twenty-five ])cr centum ad valorem. (1192.) 40. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ad valorem. (1198.) 41. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent per pound. (1198.) 42. Refined borax, five cents per pound. (1211 ) * If the bean.s are in the pod, an allowance mav be made for the weight of the pods as tare. (Feb. 23, 1870. San. Fran.) t " All extr'acts of indigo classified as ' carmined ' " (April 4, ISfi.'i, N. Y.) X Certain jars containing carbonate of ammonia, which was rated at 20 per centum, were held to be properly placed at 2."i per centum as "common earthenware," separately; the jars appearing in the invoice as a separate item of the cost. (October 9, 18ti6. S. & Co.) But contra (Dec. IS, 186iS, N. Y., S. S., 303), Sul- phate of ammonia is«woi crude ammonia. (Feb. 11, 1871. Phila.) DIGEST OF STATUTES. • 3 a. Pure boracic acid, five cents per pound ; (1454.) 43. J b. commercial boracic acid, four cents per pound; (1454.) I c. borate of lime, three cents per pound; (1515.) d. crude borax, three cents per pound. (151i).) 44. Cement, Roman, (1407.) Portland, and all others, twenty per centum ad valorem. (1816.) 45. Whiting and Paris white, dr}', one-half cent per pound ; (943.) ground in oil, (944.) or putt\', (1398.) one cent per pound. 46. Prepared clialk, precipitated chalk, (942.) French chalk, red chalk, (941.) and all other chalk preparations which are not specially enumerated or pro- vided ibr in this act, twenty per centum ad valorem. (942.) 47. Chromic acid, fifteen per centum ad valorem. (1182.) 48. Chromate of potash, three cents per pound. (2178.) 49. Bi-chromate ot potash, three cents per pound. (2178.) 50. Cobalt, oxide of, twenty per centum ad valorem. (1241.) 51. Copper, sulphate of, or blue vitriol, three cents per pound. (1449.) 52. Iron, sulphate of, or copperas, three-tenths of one cent per pound. (1250.) 53. Acetate of lead, brown, four cents per pound. (1181.) 54. Acetate of lead, white, six cents per pound. (1181.) 55. Wliite lead, when dr}' or in pulp, three cents per pound ; (1358.) 56. When ground or mixed in oil, three cents per pound. (1358.) 57. Litharge, three cents per pound. (1358.) 58. Orange mineral, and red lead, three cents per pound. (1358.) 59. Nitrate of lead, three cents per pound. (1318.) 60. Magnesia, medicinal, carbonate of, five cents per pound. (1327.) 61. Magnesia, calcined, ten cents per pound. (1327.) 62. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound. (1412.) Potash : 63. Crude, (1816.) carbonate of, or fused, (908, 1408.) and caustic pot- ash, twenty per centum ad valorem. (1816.) 64. Chlorate of, three cents per pound. (1895.) 65. Hydriodate, iodide and iodate of, fifty cents per pound. (1395.) 66. Prussiate of, red, ten cents per pound. (1395.) 67. Prussiate of, 3ellow, five cents per pound. (1395.) 68. Nitrate of, or saltpetre, crude, one cent per pound. (1411.) 69. Nitrate of, or refined saltpetre, one and one-half cents per pound. (1411.) 70. Sulphate of, twenty per centum ad valorem. (1816.) Soda: 71. Soda-ash, one quarter of one cent per pound. (1409.) 72. Soda, sal, or soda crystals, one quarter of one cent per pound. (1409.) 73. 13i-carlionate of, or super-carbonate of, and saleratus, calcined or pearl ash, one and one-half cents per pound. (1408.) 74. Hydrate or caustic, one cent per pound. (1422.) 75. Sulphate, known as salt cake, crude or refined, or nitre cake, crude or refined, and Glauber's salt, twenty per centum ad valorem. (1412, 1422.) 76. Soda, silicate of, or other alkaline silicate, one-half of one cent per pound. (1422.) Sulphur: 77. Refined, in rolls, ten dollars per ton. (1214.) 78. Sublimed, or flowers of, twenty dollars i)er ton. (1432.) 79. Wood-tar, ten per centum ad valorem. (1435 ) 80. Coal-tar, crude, ten per centum ad valorem. (1435.) 81. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and pitch, twenty per centum ad valorem. (1344.) 4 • DIGEST OF STATUTES. 82. All coal-tar colors or dyes, by whatever name known and not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1350.) 83. All i)reparations of coal-tar, not colors or dye, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1816.) 84. Logwood and other dyewoods, extracts and decoctions of, ten per centum ad valorem. (1359.) 85. Ultramarine, five cents per pound. (1362.) 86. Turpentine, spirits of, twenty cents per gallon. (1441.) 87. Colors and paints, including lakes, whether dry or mixed, or ground with water or oil, and not specially enumerated or provided for in this act, twenty- five per centum ad valorem. (1366.) 88. Tlie pigment known as bone black, and ivory drop black, and bone char, twenty-five per centum ad valorem. (1205.) 89. Ocher and ochery eartlis, umber and umber eartlis, and sienna and sienna earths, when di^y, one-half of one cent per pound ; (1360.) when ground in oil, one and one-half cents per pound. (1360.) 90. Zinc, oxide of, when dry, one and one-fourth cent per pound. (1367.) 91. Zinc, oxide of, when ground in oil, one and three-fourths cent per pound. (1367.) 92. All preparations known as essential oils, expressed oils, distilled oils, rendered oils, alkalis, alkaloids, and all combinations of of any of the foregoing, and all chemical compounds and salts, by whatever name known, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1344-5-6.) 93. Preparations : all medicinal preparations known as cerates, conserves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1332.) 94. *A11 barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nutgalls, fruits, flowers, dried fibers, grains, gums, and gum-resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vege- tables, seeds (aromatic, not garden seeds), and seeds of morbid growth,^ weeds, woods used expressly for dyeing, and dried insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act, ten per centum ad valorem. (1196, 1262, 1491, 1594.) 95. All nondutiahle crude minerals, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act, ten per centum ad valorem. (1464-67-76-80-84, 1501-20-22-29-30-33-38-45-47-72-93, 16-^-40-46-50-58 -63-71-92-93-94-96, 1712-14-19-32-66-70-77-88, 1802-5.) 96. All ground or powdered spices not specially enumerated or providt'd ior in this act, five cents per pound. (1 114 to 1 125.) 97. All earth or clays, umvrought or unman ufac^ured , not specially enume- rated or provided for in this act, one dollar and fiity cents per ton. (938, 940, 1334, 1816.) ( a. All earths or clays, wrought or manufactured, not spi^cially ennmer- 98. -l ated or provided for in this act, three dollars |)er ton. (908, 989.) (/> China clay, or kaoline, three dollars per ton. (939.) 99. I'loprietary preparations, to wit : All cosmetics, pills, powders, troches, or lozenges, siiu|)S, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils or preparations or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any disease .or diseases, or aflTections whatever, affecting the human or animal body, (1397,) * See note to paragraph 636 Post. DIGEST OF STATUTES. 5 including all toilet preparations whatever, used as applications to tlie hair, mouth, teeth, or skin, (1268.) not specially enumerated or provided for in this act, fifty per centum ad valorem. Alcoholic preparations: 100. Alcoholic perfumery, including cologne water, tvvo dollars j>er caUon and filty per centum ad valorem, (1268.) 101. Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon. (982, 985.) 102. Alcohol, containing ninety-four per cent, anhydrous alcohol, two dol- lars per gallon. (982.) 103. Alcoholic compounds, not otherwise specially enumerated or provided for, two dollars per gallon for the alcohol contained and twenty-five per centum ad valorem. (983.) 104. Chlorotorm, fifty cents per pound. (1234.) 105. Collodion, and all comi)ounds of pyroxyline, by whatever name Known, fifty cents per pound ; rolled or in sheets, but not made up into articles sixty cents per pound, and when in finished or partly finished articles, sixty cents per pound and twenty' five per centum ad valorem. (1244.) 106. Ether, sulphuric, fifty cents per pound. (1244.) 107. Hoffman's anodyne, thirty cents per pound. (1304.) 108. Iodoform, two dollars per pound. (1832.) 109. Acid, tannic, (1182.) and tannin, (1434.) one dollar per pound. 110. Ether, nitrous, spirits of, thirty cents per pound (1304.) 111. Santonine, three dollars per pound. (1413 ) 112. Amylic alcohol, or fusel oil, ten per centum ad valorem. (1284.) 113. Oil of Cognac, or oenanthic ether, four dollars per ounce. (1344.) ir4. Fruit ethers,* oils, or essences, two dollars and fift}' cents per pound, (1280.) 115. Oil or essence of rum, fift}' cents per ounce. (1268.) 116. Ethers of all kinds, not specially enumerated or provided for in this act, one dollar per pound. (1244.) 117. Coloring for brandy, fifty per centum ad valorem. (1245.) 118. Preparations: All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or provided for in this act, fifty cents per pound. (1244, 1332.) 119. Varnishes of all kinds, forty per centum ad valorem ; and on spirit var- nishes, one dollar and thirty-two cents additional per gallon, (1446.) 120. Opium, crude, containing nine per cent, and over of morphia, one dollar per pound. f The importation of opium, containing less than nine per cent, morphia is hereby prohibited. (1347.) 121. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or provided for in this act, ten dollars per pound ; | but opium prepared for smoking, and other preparations of opium deposited in bonded warehouses shall not he removed therefrom for exportation without pay- ment of duties, and such duties shall not be refunded. § (1347.) 122. Opium, aqueous extract of, for medicinal uses, and tincture of, as laud- anum, and all other liquid preparations of opium, not specially enumerated or provided for in this act, forty per centum ad valorem. (1332.) * This includes " so-called " amyle of oxyd, " consisting of acetic, kalorianic, and butyric amylic ether, made from fusel oil, to be used as pear, apple, and pine-apple essences respectively." (May 25, 1872. N Y Syn. Ser. 1129.) t Opium is not entitled to the privilege of repacking in bond. (May 27, 1S70. R. & Co. Syn. Series, 672.1 i This rate of duty is limited to opium prepared for smoking, and to all other preparations of opium which retain the form 'uf opium and are uneci for like jjurposcs, and does nut extend to any fluid, proprietary, or patent medicine. (Nov. 21, 1871. N. Y. Syn. Series, 962 ) g It is the intention of this provision to prevent the exportation of such articles, without payment of duties, to foreign countries, whence they could be smusLled into the United States, and collectors will therefore not allow said articles to be exported to ports or places in the Pacific, or on the Pacific coast, either from vvarehou.-e, or fmm the importing vessel. whi( li may, under certain circumstances, as specified in Article 85, of Part V, of the Regulations, be constituted 'he warehouse, but will require them to be duly landed and placed in warehouse whence they can only be lemoved on payment of duty. (Jan. 6, 1871. San Fr. Syn. Series, 776.) 6 DIGEST OF STATUTES. 123. Morphia or morphine, and all salts thereof, one dollar per ounce. (1337.) Schedule B. — Earthenware and Glassware. 124. Brown earthenware, common stoneware, gas-retorts, and stoneware not ornamented, twenty-five per centum ad valorem. (933.) 125. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, sixt^' per centum ad valorem, (934-5.) 126. China, porcelain, parian, and bisque ware, plain white, and not orna- mented or decoratad in any manner, fifty-five per centum ad valorem. (935.) 127. All other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substances, not speciall^^ enumerated or provided for in this act, fifty-five per centum ad valorem. (935.) 128. Stoneware, above the capacity of ten gallons, twent}' per centum ad valorem. (936) 129. Encaustic tiles, thirty-five per centum ad valorem. (1266.) 130. Brick, fire brick, and roofing and paving tile, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1213.) 131. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, thirty per centum ad valorem. (937.) 132. Roofing-slates, twenty-five per centum ad valorem. (937.) 133. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, moulded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per pound ; (946.) if filled, and not otherwise in this act provided for, said articles shall pay thirty per centum ad valorem in addition to the duty on the contents. (953-1.) 134. Flint and lime glass bottles and vials, and other plain, moulded, or pressed flint or lime glassware, not specially enumerated or provided for in this act, fort}^ per centum ad valorem ; (946.) if filled, and not otherwise in this act provided for, said articles shall pay, exclusive of contents, forty per centum ad valorem in addition to the duty on the contents. (953-4.) 135. Articles of glass, cut,* engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered, or looking-glass plates, forty-five per centum ad valorem. (947.) 136 All glass bottles, and decanters, and other like vessels (f glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeaV)le on the contents, as if not filled, except as in this act otherwise specially provided for. (953-4.) 137. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one-half cents per square foot; above that, and not exceeding sixteen b}' twenty-four inches square, four cents per square foot; al)ove that, and not exceeding twenty-four by thirty inches square, six cents per square foot; above tliat, and not exceeding twenty-four b}' sixty inches square, twenty- cents per square foot; all above that, forty cents per square foot. (949.) [a. Unpolished cylinder, crown, and common window-glass, not exceed- ing ten by fifteen inches square, one and thiee-eighths cents per pound; above that, and not exceeding sixteen by twent^y-four inches 138. square, one and seven-eighths cents per pound; above that, and not exceediuij twenty-four by thirty inches square, two and three-eighths cents pel pound; all above that, two and seven-eighths cents per [)ound. (948.) * " Under the art of 1846, glass tumblera, the bottoms of which had been smoothed or polished, or the sides of which had been ornamented by cutting or grinding, were liable to the duty on cut glass." (Binns vs. Lawrence, 12 How., 9.) " Plain glass goblets, the bottom < f which is smoothed by grinding, or, in other words, punted, were held to be 'glass cut,' according to the decision in Binns vs. Lawrence." (Feb. 23, 1861, Boston.) Same decision as to photographic baths and dippers. (Feb. 23, 1861, N. Y. I DIGEST OF STATUTES. 139. 138. b. Provided, That unpolished cylinder, crown, and common window- glass, imported in boxes containing Hft}- square feet, as nearly as sizes will permit, now known and commerciall}' designated as fitly feet ot glass, single thick and weighing not to exceed fi :ty-tivei)ounds of glass per box, shall l)e entered and computed as fifty pounds of glass only ; c. And that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and not exceeding ninety pounds in weight, shall be entered and computed as eiglity pounds of glass only; but in all other cases the duty shall be com- puted according to the actual weight of glass. a. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen iuclies square. seventy-five cents per one hundred square feet; above that, and not exceeding sixteen l)y twenty-four inches square, one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one cent and a half per square foot; all above that, two cents per square foot (950.) b. And all fluted, rolled, or rough plate-glass, weighing over one hun- dred pounds per one hundred square feet, shall pay an additional duty on tlie excess at the same rates herein imposed. (950.) 140. Cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, five cents per square foot; above that, and not ex- ceeding twenty-four by thirty inches square, eight cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents per square foot; all above that, fifty cents per square foot. (951.) 141. Cast polished plate-glass, silvered, or looking-glass plates, not exceeding ten by fifteen indies square, four cents per square foot ; above that, and ih^ 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 square foot ; above that, and not exceeding twenty-four by sixty inches square, thirty-five cents per square foot; all above that, sixty cents per s{iuare foot. (952.)* 142. 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 be liable to pay, in addition thereto, thirty per centum ad valorem upon such frames. (952.)* 143. Porcelain and Bohemian glass, chemical glassware, painted glassware, stained glass, and all other manufactures of glass or of which glass shall l)e the component material of chief value, not specially enumerated or provided for in this act, forty-five per centum au valorem. (^954. if 144. ■{ Schedule C. — Metals. a. Iron ore, including manganiferous iron ore. (1334.) Also the dross or residuum from l)urnt pyrites, seventy-five cents per ton. (1816.) b. Sulphur ore, as pyrites, or sulphuret of iron in its natural slate, containing not more tlian three and one-half per centum of copper, seventy-five cents per ton. (1334.) c. Provided, That ore containing more than two per centum of copper, shall pay, in addition thereto, two and one-half cents per pound for the copper contained therein. * The term " looking-glass plates," held to mean '• anv kind of silvered glass nsed as looking-glasses, although not in fact plate-glass." (July :'. 1SI')3, N. Y.) t This comprehends all articles actually porcelain glass, whether the same be cut or otherwise. (Tr. Reg., p. :.6S.) Landscape plates described as glass upon which a picture of a landscape is painted, is embraced either under the classification of " paintings on glass," or that of " glass, colored, stained, or painted." (Aug. 20, 1860, N. Y. See also Tr. Reg., p. 67S.) 8 DIGEST OF STATUTES. 145. Iron in pigs, (988.) iron kentledge,* (1036.) spiegeleisen, (988.) wrought and cast scrap iron,t (1034-5.) and scrap-steel, (1041,) three-tenths of one cent per pound ; but nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanufactured. (1035.) 146. Iron railway-bars, weighing more than twenty-five pounds to the yard, seven-tenths of one cent per pound. (991.);}; 147. Steel railway-bars and railway-bars made in part of steel, weighing more than twenty-five pounds to the yard, seventeen dollars per ton. ( 1018-14.) a. Bar-iron, rolled or hammered, comprising fiats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of one cent per pound; comprising round iron not less than three- fourths of one inch in diameter, and square iron not less than three- fourtlis of one inch square, one cent per pound ; b. Comprising yZate less than one inch wide, or less than three-eighths of one inch thick ; round iron less than three-fourths of one inch and not less than seven-sixteenths of one inch in diameter, and sq^iare iron less than three-fourths of one inch square, one and one-tenth of one cent per pound. c. 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 rated as iron in bars, and pay a duty accordingly: and none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem. (989.) d. Provided further, That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twenty-two dollars per ton.§ 149. Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine- tenths of one cent per pound; iron or steel y?a^ rails, punched, eight-tenths of one cent per pound. (991, 1013.) 150. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, (995.) and bars or shapes, of rolled iron not specially enumerated or provided for in this act, (1003.) one and two-tenths of one cent per pound. [ a. Boiler or other plate-iron, sheared or unsheared, skelp-iron, sheared 151. or rolled in grooves, one and one-fourth cents per pound ; (992-3.) h. k5heet-iron,|| common or black, thinner than one inch and one-half 148.^ * Iron kentledge, purchased in the United States and used exclusively as bailast. If landed in the United states, will, if of foreign jiroduction or manufacture, be liable to duty; and if of American production or manufacture, be entitled td fiee entry under 145. (Tr. Reg., p. 554.) t Department's letter of March lit, 1869, held that where " the officers of the customs are satisfied that pieces of new iron, whether more or less than six inches in length, are fit to be made into spikes or bolts, that is, could appropriately and with reasonable expectation of profit on the part of the manufacturer be put to such use, . . . then "they should not classify them as scrap iron. It was not intended, however, to limit the application of this principle to pieces of new iron fit only to be made into sjiikes or bolts, but it must be held to embrace all pieces of new iron, when in the condition in which imporied they are fit to be manufactured directly into wire, or any other article, and such new iron should not be classified as scrap iron. ■' It sometimes happens that importations of so-called scrap iron are mixed with pieces of bar iron, six inches or more in length, and it is practically impossible to separate them, so as to determine what amount sliould pay duty as scrap and what as bar iron. Where an importation ol this character contains any con- siderable quantity of clippings or pieces of new bar iron, which cannot, unartment's decisions of February 2;i, and March 111, 1S69, be properly classified as scrap iron, then the wliole box or lot, or, if it be necessary, the whole importation, in which such pieces are found, should be classified as bar iron." (Feb. 1, 1871), N. Y. Syn. Ser., 568.) * "On application to import, free of duty, old railroad iron from Canada, to be rerolled in the United States, and returned to Canada, it was decided by the Department tliat such free imiioriation could not be legally allowed; but that the iron under such circumstances would be chargealile with duty as ' old iron in scrap.' Nor could the iron in question be entered, rerolled, and exported in bond to be cancelled on proof of delivery in Canada." (Tr. Reg., p 577.) (* Tiiis embraces so-styled " sheet-iron," fit fori (* Tiiis embraces so-styled " sheet-iron," fit for some of the uses to which plate-iron is applied, to wit: among others, of tank and shutter plates. (Feb. 11, 1867, Boston.) II Dunnage mats, used as dtuiuiige to protect sheet-iroti from damage during the voyage of importation, if charged in invoice or of mcrchantalile value, are suliject to d\Uy. (>birch 31, 1863, Boston.) Iron bands on sheet-iron, being of trilling value, and alisolutely necessary to insure .safe transportation of the sheets, are not deemed to be an item of expense to the importer, and not liable to duty, and should be considered tar/-, (.bin. 4, 1865, N. Y.) Sheet-iron of slightly polished appearance, from being rolled in single sheets, to toughen it for the manu- facture of spoons, etc., to be covered witli tin, should be classified as "sheet-iron, common or black," and pay duty according to its gauge. (March 23, 1872. N. Y., Syn. Ser., 1072.) DIGEST OF STATUTES. 9 152.^ r I 158. <( 151. and not thinner than number twenty wire gauge, one and one-tenth of one cent per pound; thinner than number twenty wire gauge and not thinner than number twenty five wire gauge, one and two- tenths of one cent per pound; thinner than number tweniy-five wire gauge and not thinner than number twenty-nine wire gauge, one and five-tenths of one cent per pound; tliinnerthan number twenty- nine wire gauge, (998.) and all iron commercially known as common or black taggers iron, (1037) whether put up in boxes or bundles or not, thirty per centum ad valorem : (10o7.) c. And provided, That on all such iron and steel sheets or plates aforesaid excepting on what are known commercially as tin-plates, terne-plates, and taggers tin, and hereafter provided for, when gal- vanized or coated with zinc or spelter, or other metals, or an\- alloy of those metals, three-fourths of one cent per pound additional. a. Polished, planished, or glanced sheet-iron or sheet-steel, by what- ever name designated, two and one-half cents per pound : (997.) b. Provided^ That plate or sheet or taggers iron, by whatever name designated, other than the polished, planished, or glanced herein provided for, which has been pickled or cleaned by acid, or by any other material or process, and which is cold rolled, shall pay one- quarter cent per pound more duty than the corresponding gauges oi common or black sheet or taggers iron. a. Iron or steel sheets, or plates, or taggers iron, coated with tin or lead, or with a mixture of which these metals is a component part, by the dipping or any other process, and commerciall}'^ known as tin plates, terne plates, and taggers tin, one cent per pound; (2180.) b. Corrugated or crimped sheet iron or steel, one and four-tenths of one cent per pound. (1051.) . a. Hoop, or band, or scroll, or other iron, eight inches or less in width, and not thinner than number ten wire gauge, one cent per pound ; thinner than number ten wire gauge and not thinner than number twenty wire gauge, one and two-tenths of one cent per pound; thin- ner than number twenty wire gauge, one and four-tenths of one cent per pound: (999, 1000-1.) 154.-^ b. Provided^ That all articles not specially enumerated or provided for in this act, whether wholly or partly manufactured, made from sheet, plate, hoop, band, or scroll iron herein provided for, or of which such sheet, plate, hoop, band, or scroll iron shall be the ma- terial of chief value, shall pay one-fourth of one cent per pound more duty than that imposed on the iron from which they are made, or which shall be such material of chief value. 155. Iron and steel cotton-ties, or hoops for baling purposes, not thinner than number twenty wire gauge, thirty-five per centum ad valorem. (1067.) 156. Cast-iron pipe of every description, one cent per pound. (1031.) 157. Cast-iron vessels, plates, stove-plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially enumerated or provided for in this act, one and one-quarter of one cent per pound. (1030.) 158. Cut nails and spikes, of iron or steel, one and one-quarter of one cent per pound. (1025.) 159. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thou- sand, two and ore half cents per thousand ; exceeding sixteen ounces to the thousand, three cents per pound. (1027.) 160. Iron or steel railway fish-plates, or splice-bars, one and one-fourth of one cent per pound. (908, 1012, 1067.) 161. Malleable iron eastings, not specially enumerateil or provided for in this act, two cents per pound. (1020.) 162. Wrought iron or steel spikes, (1012. 1023) nuts, and washers, (1012, 1021.) and horse, mule, or ox shoes, two cents per pound. (1012, 1067.) 10 DIGEST OF STATUTES. 163. Anvils, (1017.) anchors,* or ])arts lliercof, (1019.) mill-irons and mill- cranks, of wrought iron and wrought-iron for ships, (1016.) and forgings of iron and steel, for vessels, steam-engines, and locomotives, or parts thereof, weigh- ing each twenty -five pounds or more, two cents per pound. (1012-16.) 164. Iron or steel rivets, bolts, with or without threads or nuts, or bolt- blanks, and finished hinges or hinge-blanks, two and one-half of one cent per pound. (1012-23-32.) 165. Iron or steel blacksmiths' hammers and sledges, (1020.) track-tools, wedges, and crowbars, (1012.) two and one half of one cent per pound. 166. Iron or steel axles, parts thereof, axle-bars, axle-blanks, or forgings for axles, without reference to the stage or state of manufacture, two and one-half of one cent per pound. (1020.) 167. Forgings of iron and steel, or forged iron, of whatever shape, or in what- ever stage of manufacture, not specially enumerated or provided for in this act, two and one-half cents per pound. (1012, 1067.) 168. Horseshoe-nails, hob-nails, (1026.) and wire-nails, (1067.) and all other wrought-iron (1023.) or steel nails, (1012.) not specially enumerated or provided for in this act, four cents per pound. 169. Boiler tubes, or flues, or stays, of wrought-iron or steel, three cents per pound. (1012, 1024.) 170. Other wrought iron or steel tubes or pipes, two and one-quarter cents per pound. (1012,1067.) 171. Chain or chains of all kinds, made of iron or steel, not less than three- fourths of one inch in diameter, one and three-quarter cents per pound ; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, two cents per pound ; less than three-eighths of one inch in diameter, two and one-half cents per pound. (1012-18.) 172. Cross-cut saws, eight cents per linear foot. (1042.) 173. Mill, pit, and drag saws, not over nine inches wide, ten cents per linear foot ; over nine inches wide, fifteen cents per linear foot. (1043.) 174. Circular saws, thirty per centum ad valorem. (1012.) 175. Hand, back, and all other saws, not specially enumerated or pr^ovided for in this act, forty per centum ad valorem. (1004-5.) 176. 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, seventy-five cents per dozen; nine inches in length and under fourteen inches, one dollar and fifty cents per dozen ; fourteen inches in length and over, two dollars and fifty cents per dozen. (1006.) ' a. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made ; die blocks or blanks ; billets and bars and tapered or bevelled bars; bands, hoops, strips, and sheets f of all gauges and widths ; plates of all thicknesses and widths ; steamer, crank, and otlier shafts; wrist or crank pins; connecting-rods , and piston-rods; pressed, sheared, or stamped shapes, or blanks of sheet or plate steel, or com- 177. l)ination of steel and iron, punched or not punched ; hammer-moulds or swaged steel ; gun-moulds, not in bars ; alloys used as substitutes for steel tools ; all descriptions and shapes of dr}' sand, loam, or iron-moulded steel castings, . All of the above classes of steel not otherwise specially provided for in tliis act, valued at four cents a pound or ]ess, fu7-ty -five per cen- tum ad talorem ; above four cents a pound and not above seven cents * " An anchor and chain cable purchased in a foreign port to supply the place of one which has become unseaworthy in the course of the voyage, and which is bmui fide a part of the equipment of an American vessel, is not subject to duty on being brought into a port of the Ihiitod States. It is, however, not suffi- cient that they be merely used as a part of the equipment of the vessel ; they must be boiitiflde such, under a necessity not occasiomd by any fault of her master or owners in not properly equipping her originally." (Weld vs. Maxwell, 4 Ul. C. C, p. 1?,G.) t " Steel in sheets, invoiced as the best cross-cuts, though it may be used for saws, should vol be classified as cross-cut saws partially manufnctured, at ten cents per lineal foot, since the same material maybe used for hay-knives, mowing-machine knives, and other purposes. It should be classified as 'steel in sheets,' and pay duty according to its value per pound." (August, 1868, N. O., and April 21, 1871, N. Y.) DIGEST OF STATUTES. 11 r I 179. <; 180. 177. per pound, two cents per iDOund ; valued above seven cents and not above ten cents per pound, tivo and three-fourth cents per pound; valued at above ten cents per pound, three and one-fourth cents per pound : c. Provided, That on all iron or steel bars, rods, strips, or steel sheets, of whatever shape, and on all iron or steel bars of irregular shape or section, cold rolled, cold-hammered, or polished in any way in addi- tion to the ordinary process of liot-rollingor hammering, there sliall be paid onefourlh cent per pound, in addition to the rates provided in this act ; d. And on steel circular saw plates there shall be paid one cent per pound IN ADDITION to the rate provided in this act. 175. Iron or steel beams, girders, joists, angles, channels, car-truck channels, T "I*, 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, one and one-fourth of one cent per pound. a. Steel wheels 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 parti}' manufactured, two and one-half of one cent per pound ; Iron or steel ingots, cogged ingots, blooms or blanks for the same, without regard to the degree of manufacture, two cents per pound. Iron or steel rivet, screw, nail and fence, wire rods, round, in coils and loops, not lighter than number five wire gauge, valued at three and one-half cents or less per pound, six-tenths of one cent per pound. b. Iron or steel, flat with longitudinal ribs for the manufacture of fencing, six-tenths of a cent per pound. 181. Screws, commonly called wood screws, two inches or over in length, six cents per pound; one inch and less than two inches in length, eight cents per pound ; over one-half inch and less than one inch in length, ten cents per pound ; one-half inch and less in length, twelve cents per pound. (1028.) ^a. Iron or steel wire, smaller than number five and not smaller than number ten wire gauge, one and one-half cmts per pound ; smaller than number ten and not smaller than number sixteen wire gauge, two cents per pound ; smaller than number sixteen and not smaller than number twenty-six wire gauge, two arid one-half cents jyer pound ; smaller than number twenty-six wire gauge, three cents pier p)ound: (994, 1039.^ b. Provided, That iron or steel wire covered with cotton, silk, or other material, and wire commonly known as crinoline, corset, and hat wire, shall pay four cents per pound in addition to the foregoing rates : (994, 1040.) c. And provided further, That no article made from iron or steel wire, or of which iron or steel wire is a component part of chief value, shall pay a less rate of duty than the iron or steel wire from which it is made either wholly or in part: (Olfi.) d. And provided further, That iron or steel wire-cloths, and iron or steel wire-nettings, made in meshes of any form, shall pay a duty equal in amount to that imposed on iron or steel wire of the same gauge, and two cents per pound in addition thereto, e. There shall be paid on galvanized iron or steel wire (except fence wire), one-half of one cent per pound in addition to the rate im- posed on the wire of which it is made. f. On iron wire rope and wire strand, one cent per pound in addition to the rates imposed on the wire of which it is made. (994.) g. On steel wire rope and wire strand, fioo cnit^ per pound in addi- tion to the rates imposed on the wire of which it is made. 182. 12 DIGEST OF STATUTES. 186. ' a. Steel, not specially enumerated or provided for in this act, forty-five per centum ad valorem ; (1041.) Provided, That all metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the percentage of carbon contained therein, wliether produced by cementation, or converted, cast, or made from iron or its ores, by 183 cr cent, ad valorem. (Jan. 28, 1863. Portland.) il The Wrights of sugars imported in casks or boxes should be marked distinctly, as soon as the same are weighed by the United States weighers, by cutting with a scoring-iron on the head of the cask or cover of the box the gross weight of the package. (Feb. 2, 1871, N. Y.) DIGEST OF STATUTES. 15 and concentrated molasses,* testing by the polariscope not above seventy-five degrees, shall pay a duty of one and forty-hundredths cent per pound, and for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay four-hundredths of a cent per pound additional. (1094-6, 2204, see also 1877.) 237. All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely : 238. All sugar above No. 13 and not above No. 16 Dutch standard, two and seventy-five liundredtiis cents per pound. (1097, 2204.) 239. All sugar above No. 16 and not above 20 Dutch standard, three cents per pound. (1098, 2204.) 240. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound. (1099, 2204.) 241. Molasses testing not above fifty-six degrees by the polariscope, shall pay a duty of four cents per gallon ; molasses testing above fifty-six degrees, shall pa}' a duty of eight cents per gallon. (1103, 2204.) 242. Sugar candy, not colored, five cents per pound. (1100.) 243. All other confectionery,! not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, ten cents per pound. (1101.) 244. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise tlian by the pound, fifty per centum ad valorem. (1102.) Schedule F. — Tobacco. 245. Cigars,! cigarettes, and cheroots of all kinds, two dollars and fifty cents per pound and twenty-five per centum ad valorem ; but paper cigars and cigar- ettes, including wrappers, shall be subject to the same duties as are herein im- posed upon cigars. (1127.) 246. Leaf tobacco, of which eighty-five per cent, is of the requisite size and of the necessar}' fineness of texture to be suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, seventy-five cents per pound ; (1128.) if stemmed, one dollar per pound. (1130.) 247. All other tobacco in leaf, unmanufactured, and not stemmed, thirty-five cents per pound. (1128,) 248. Tobacco-stems, fifteen cents per pound. (1129.) 249. Tobacco, manufactured, of all descriptions, and stemmed tobacco, not specially enumerated or provided for in this act, forty cents per pouncL (1130.) 250. Snuff" and snuff'-flour, manufactured of tobacco, ground, dry, or damp, * Concentrated molasses. Under the Act of 1846, the Department held that " the article imported under this dvisignation, being brought by the process of manufacture to the point of crystallization, was tu be conaidered an inferior sugar, and to be so taken in ilie appraisement, ascertainment, and estimate of i..o foreign general maiket value of the article. The Cuban authorities treat it as an inferior sugar. Meiad.) is a manufacture from the juice of the sugar-cane by boiling; thus producing a sweet syrup superior iii quality to molasses. Concentrated melado is held to be a manufactured sugar in a green state, and is pro- duced by boiling the melado to the point of crystallization." (Tr. Reg., p. 662.) t F.-uit preserved in sugar, and fancifully arranged in glac6 style, and attractive inform, held to be con- fectionery. (February 27, 1.S6j. H. M., N. Y.) 1 The practice at some of the ports for weighers, in returning the weight of imported cigars, to make an allowance for a supposed increase of weight, caused, as alleged, by the cigars contracting dampness or moisture during the voyage of importation, is contrary to the regulations of the Department (see Article 207. of Part 4), and must be at once di continued. The actual weight of imported cigars, as well as that of other mercliandise.the duties upon which are determined by weight, must be leturued. Shcjuld importers be of opinion that the alleged increase of weiglit constitutes a damage, application should be made to collectors for an allowance therefor, as in other eases. (Circular June 22, 1S71.J Upon an invoice of Havana cigars, purchased at Montreal, and imported into the United States, it was held that the dutiable value proper to be a.ssessed was the actual market \ aluc. or wholesale price at Mon- treal, ;.eiected iis the principal market of the country from which the cigars \,ere imported into the United Slates, (March J, If 66. VV. & \V.) 16 DIGEST OF STATUTES. and pickled, scented or otherwise, of all descriptions, fifty cents per pound. (1131.) 251. Tobacco, unmanufactured, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1132.) Schedule (t. — Provisions. 252. Animals, live, twenty per centum ad valorem. (1189.) 253. Beef and pork, one cent per pound. (1069.) 254. Haras and bacon, two cents per pound. (1070.) 255. Meat, extract of, twenty per centum ad valorem. (1816.) 256. Cheese, four cents per pound. (1071.) 257. Butter, and substitutes therefor, four cents per pound. (1073.) 258. Lard, two cents per pound. (1074.) 259. Wheat, twenty cents per busliel. (1072.) 260. Rye and barley, ten cents per bushel. (1075.) 261. Barley, pearled, patent, or hulled, one-half cent per pound. (1197.) 262. Barley malt, per bushel of thirty-four pounds, twenty cents. (132^.) 263. Indian corn or maize, ten cents per bushel. (1076.) 264. Oats, ten cents per bushel. (1077.) 265. Corn-meal, ten cents per bushel of forty-eight pounds. (1082.) 266. Oat-meal, one-half cent per pound. (1083.) 267. Rye-flour, one-half cent per pound. (1084.) 268. Wheat-flour, twenty per centum ad valorem. (1816.) 269. Potato or corn stareli, two cents per pound ; rice starch, two and a half cents per pound ; other starch, two and a half cents per pound. (1425.) 270. Rice, cleaned, two and one-fourth cents per pound ; uncleaned, one and one-half cents per pound. (1085.) 271. Paddy, one and one-fourth cents per pound. (1086.) 272. Rice-flour and rice-meal, twenty per centum ad valorem. (1816.) 273. Hay, two dollars per ton. (1816.) 274. Honey, twenty cents per gallon. (1305.) 275. Hops, eight cents per pound. (2177.) 276. Milk, preserved or condensed, twenty per centum ad valorem. (1089.) Fish : 277. Mackerel, one cent per pound. (1078.) 278. Herrings, pickled or salted, one-half of one cent per pound. (1078.) 279. Salmon, pickled, one cent per pound; other fish, pickled, in barrels, one cent per pound. (1078.) 280. Foreign-caught fish, imported otherwise than in barrels or half barrels, whether fresh, smoked, dried, salted, or pickled, not specially enumerated or provided for in this act, fifty cents per hundred pounds. (1078.) a. Anchovies and sardines, packed in oil or otherwise, 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, 281. stitnte therefor, not specially enumerated or provided for in this act, two cents per pound. (1183.) 291. Chocolate, two cents per pound. (1235.) 292. Cocoa, prepared or manufactured, two cents per pound. (1242.) Fruits : 293. Currants, Z mte or other, one cent per pound. (1258.) 294. Dates, plums, and prunes, one cent per pound. (1259.) 295. Figs, two cents per pound. (1274.) a. Oranges, in boxes of capacit}' not exceeding two and one half cubic r feet, twenty-five cents per box ; in one-half boxes, ca[)acity not ex- „Q- J Deeding one and one-fourth cubic feet, thirteen cents per half box; ' } 6. in bulk, one dollar and sixty cents per thousand ; c. In barrels, capacity not exceeding that of the one hundred and ^ ninety-six pounds flour-barrel, fifty-five cents per barrel. (1281.) ;a. Lemons, in boxes of capacity not exceeding two and one-half cubic feet, thirty cents per box; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, sixteen cents per half box ; b. In bulk, two dollars per thousand. (1281.) 298. Lemons and oranges| in packages, not specially enumerated or pro- vided for in this act, twenty per centum ad valorem. (1281.) 299. Limes and grapes, twenty per centum ad valorem. (1281.) 300. Raisins, two cents per pound. (1402.) 301. Fruits, preserved in their own juices,§ and fruit-juice, twenty per cent- um ad valorem. (1281.) 30 Nuts : .a. Almonds, five cents per pound; (1186.) shelled, seven and one-half 303. ■] cents per pound; (1186.) ^b. Filberts, and walnuts, of all kinds, three cents per pound. (1275.) 304. Peanuts or ground beans, one cent per pound; shelled, one and one- half cent per pound. (1377.) — * — — * Haytian peppers importer! in salt and water, not to be used in that form as a "pickle," but for the preparation of pepper sauce, are not embraced in this clas.sificatiou. (October 30, 1857, N. Y.) So also, wal- nuts imported in salt and water. (September 30, 1858, Boston.) t '_' Powdered acorns," held by the experts to be the article enumerated in 1183 (now 290), but asserted by the importers to be intended or" designed for medicinal purposes, were adjud.ged to be subject to a duty of three cents per pound under said clause. (November 17, 1863, Baltimore.) t Boxes and bags containina: oranges, lemons and macaroni, become merchandise when they enter into the value and are sold with tlie articles thev contain: and their cost is properly included in the dutiable value of the contents. (January 30, iSfif., Baltimore.) i Fruits put with water in bottles, and the atmosphere expelled by the application of heat, are classified as fruit preserved in their own juice. (Ma: ch 8, 1860, N. O.) 2 18 DIGEST OF STATUTES. 305. Nuts, of all kinds, shelled or unshelled, not specially enumerated or provided for in this act, two cents per pound. (1348.) 306. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound. (1341.) Schedule H. — Liquors, 4 a. Champagne, and all other sparkling wines, (981.) in bottles* contain- ing each not more than one quart and more than one pint, seven dollars per dozen bottles ; h. Containing not more than one pint each and more than one-half pint, three dollars and fifty cents per dozen bottles; 307."^ c. Containing one-half pint each, or less, one dollar and seventy-five cents per dozen bottles ; d. In bottles containing more than one quart each, in addition to seven dollars per dozen bottles, at the rate of two dollars and twenty-five cents per gallon on the quantity in excess of one quart bottle. (981.) ^a. Still wines, in casks, fifty cents per gallon ; (2173.) h. In bottles, (2174.) one dollar and sixty cents per case of one dozen bottles containing each not more than one quart and more than one pint, or twenty-four bottles containing each not more than one })int ; c. And anv excess beyond these quantities found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof; 308.^ d. But no separate or additional duty shall be collected on the bottles: (2174.) e. Provided^ That any vk'ines imported containing more than twenty- four per centum of alcohol shall be forfeited to the United States; (2174.) /. Provided further^ That there shall be no allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. ^ (2174.) 309. Vermuth, the same duty as on still wines. (987.) 310. Wines, brandy, and other sjnrituous liquors imported in bottles, shall be packed in packages containing not less than one dozen bottles in each package ; and all sucli bottles, except as specially enumerated or provided for in this act, shall pay an additional duty of three cents for each bottle. (981.) a. Brandy, and other spirits manufactui-ed or distilled from grain or 311. other materials and not specially enumerated orjprovided for in this act, two dollars per proof gallon ; (982.) * Wines not in bottles ponM, under tlie act of Julv 28, ISfiG (fiOS, Vol. I.), be imported in packages of any- capacity whatever. (Si.i.teiiil)er 4, iscfi, D. ctSnns; also, .laimary 21, 1867, P. H.'s Nephews.) The importation of wines together with assorted spirituous liquors, or of an assortment of spirituous liquors in a case or package, is not prohibited by section '21, of the act of July 14, 1870, provided the pack- age contain not less than one dozen bottles of liquor. (Feb. 15, 1871, Port Huron.) In a letter to Hie collector at Baltimcire, datc(l l-'ebniavy 24, 1871, the Department authorized the adoption of the "practice of stating in entries of distilled spirits the actual number of wine gallons, with the duty assessed thereon, according to the nuiuber df degrees proof, at four cents a degree of each gallon, instead of stating the number of pnu if gallons at two dollars per gallon." . But see circular of May \'\ 1871. in wliieh the Department directs that in future entries the notation oi the proof of spirituous liquors shall conform to the scale of Tagliabue's hydrometer, as corrected and ex- plained in his manual, placing proof spiritswt one hundred degi-ees. instead of at fifty degrees according to Tralle. Under this rule the duty would ofcour.se be two cents a degree instead of four cents, (.-^ee also Oct. 23, 1871 Bait. Syn.Ser., 041.) ... The following instructions, in reference to the branding or marking of imported distilled spirits m casks, are hereby issued for the future guidance of officers of the customs, and will be held by them to supersede all former regulations on tlie same .subject, .so far as they conflict therewith : 1st. Upon tiie landing of distilled spirits in cai^H upon the wharf, and the due examination thereof by the gauger, each cask shall be marked by him, or under his supervision, so as to show the name of the port, date of importation, rate of proof, and number of gallons contained therein. 2d. A record of the.se facts .shall be made by the gauger who marks the casks, in a book to be furnished him by the surveyor, or other supervising officer, for that purpose. The records to be made at the time oi marking, and the" books, when full, to be placed on file at the custom-house, for reference whenever neces- sary. (Circular, April 30, 1872. Syn. Ser., 1112.) I DIGEST OF STATUTES. 19 6. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon ; 311.^ c. And the standard for determining the proof of brandy and other spirits or liquors of an}^ kind imported sball be the same as that which is detiued in the laws relating to internal revenue; (982.) { d. But any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forleited to the United States. (982.) 312. On all compounds or preparations,* of which distilled spirits are a com- ponent part of chief value, not specially enumerated or provided, for in tliis act, there shall be levied a duty not less than that imposed upon distilled spirits. (983.) 313. Cordials, t liquors, arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this act, two dollars per proof gallon. (984.) a. No lower rate or amount of duty sliall be levied, collected, and paid on brandy, spirits, and other spirituous beverages llian that H.\ed by law for the description of first proof; but it shall be in- creased in proportion for an}' greater strength than the strength of 314. ■( first proof; (985.) And all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the iiighest 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. (985.) 315. Bay-rura, or ba\'- water, whether distilled or compounded, one dollar per gallon of first proof, and in proportion for anj- greater strength than first proof. (1200.) 316. Ale, porter, and beer, in bottles or jugs of glass, stone, or earthen ware, thirty-five cents per gallon ;| otherwise than in bottles or jugs of glass, stone, or earthen ware, twenty cents per gallon. (986.) 317. Ginger ale or ginger-beer, twent}- per centum ad valorem, but no sepa- rate or additional dutv shall be collected on bottles or jugs containing the same. (1816.) * Of a " compound or preparation containina: of alcohol 90 per centum, and 10 per centum of castor oil and of alkanet root," the Department, prior to the passage of the above act, held that " it is an unenumer- ated article, and by virtue of the lUtli section of the Act of August, 18412, it must pay duty according to the highest rate to which any of its component parts are liable ;" and affirmed "the decision of the collector in assessing duty on the said article at tlie rate of two and a half dollars per gallon for fifty degrees, and five cents for each additional degree, being the rates to which alcohol was liable." (June 1S,"18()G. A. C. 15.) A " medical tincture " so called, which was found to be an alcoholic compound, of which alcohol firmed the principal ingredient, was held to have been properly assessed at the rate of two and a ]:alf dollars per galluu of lifty degrees proof, and five cents for each degree above fifty. (February 2, 1867. S. & L.) t Cordials, if they are compounds or preparations of which distilled spirits are a component pa-t of chief value, will be liable to forfeiture if miported in casks or packages ol less capacity thau tiU gallons, (.i-eu- tember 4. IStlrt, A. \V.) ^ ■' See Department Letter of January 4, 186."), to collector at San Francisco, as to the inclusion of the coPt of boxes, bottles, etc., in ascertaining the dutiable value of wines, and see notes to :M, Vol. I. See also letter of .July 26, 18(16. to \V. E. B. & Co., by which the assessment of the separate duty of two cents per bottle in addition, under the act of June 30, 1864, was affirmed. In an appeal as to the duty on claret wine, imported from Bordeaux, in bottles, and in the dutiable value of which the cost of bottles, corks, labels, caps, .straw, and ca.ses was included, the Department held that these con.stituted an integral part of the market value, and that the duty was properly assessed. (March 15, 1S66. Phil.) p o]^^- V^r^ '^^^ -^ff '^''^' ^' ^^^^ ^^^'^ *^^^^ " ^^^ dutv on ' champagne or sparkling wines in bottles,' is n^^t exclusively specihc; the same schedule which "governs all olher wines as p-ovided for in section:', goyern.-5 chain oagne or sparkling win^s in bottles :' but a provision of the law directs that =aid wines shall not pay a. jess rale nf duty than six dollars per dozen bottles, etc. Unquestionablv, if the value justifies it, Th^" P*7 ,'!»'"■«■" (r>ec. 13, IS-il. W. .kO., Attys.^ li-ni •"'^'"'^ ^'' ^"° °^ ^^''^^'^ together with assorted snirituous liquors or of an assortment of snirituous uqu.)rs in a case or package, is not prohibited bv section 21, of the Act of JuH' 14, 1870, provided the pack- vvin t"'^ ^^""^ ^'^''^'^ '^"6 dozen bottles of liquor. (Feb. I'l. 1S71. Po-t Huron.) o„., ,°°;'"^''tt'"'''mavbe iranoned in packages of anv capacitv whatever. (September 4, 1866, D. & Sons; also Janna-y 21. 1S"7. P. H.'s Nephews.) - f . ... see instructions of Denartment to collector at Wilmington. N. C in regard to estimation, by gallons, of quantity contained in a dozen bottles. (.Tan. 19, 1867. See also Jan. IS. iSfiO, Rvn. Series, .336.) ^^h \^A^^'^ ^^ ^" '^"^^' "" ^"'" ^^^ °'' ^^'^''- ^^"^ ^^^^' ^' '^^''^' Cane Vincent C-^yn. Series, 1869. p. 21), where it was held that sour ale or beer is to be classified as ale or beer ''however inferior), so long as it retains its Identity and has not become what is commonlv l-rtmcn and ii^ed as vinegar. If it becomes sour on the voyage of importation, its classification is not changed. (Ibid.) 20 DIGEST OF STATUTES. Schedule I. — Cotton and Cotton Goods. 318.^ b. c. d. e. /■ 9- h. i. rtt. 319. <; Cotton thread,* 3'arn, warps, or warp-yarn, whether single or ad- vanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, (927.) Valued at not exceeding twenty-tive cents per pound, ten cents per pound ; Valued at over twenty-five cents per pound, and not exceeding forty cents per pound, fifteen cents per pound ; Valued at over forty cents per pound, and not exceeding fifty cents per pound, twenty cents per pound ; Valued at over fifty cents per pound, and not exceeding sixty cents per pound, twenty-five cents per pound; Valued at over sixty cents per pound, and not exceeding seventy cents per pound, thirty-three cents per pound ; Valued at over seventy cents per pound, and not exceeding eighty cents per pound, thirty-eight cents per pound ; Valued at over eighty cents per pound, and not exceeding one dollar per pound, forty-eiglit cents per pound ; Valued at over one dollar per pound, fifty per centum ad valorem. (927.) On all cotton cloth,! not bleached, dyecl colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, (921, 924.) two and one half cents per square yard ; If bleaclied, three and one-half cents per square yard; If dyed, colored, stained, painted, or printed, four and one-half cents per square j'ard. On all cotton cloth, not bleached, dyed, colored stained, painted, or printed, exceeding one hundred and not exceeding two hundred threads to the square inch, counting the warp and filling, (922, 925.) three cents per square yard ; If bleached, four cents per square yard ; If dyed, colored, stained, painted, or printed, five cents per square yard : S20.{d. Provided, That on all cotton cloth 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 eiglit cents per square yard ; Bleached, valued at over teii cents per square yard ; Dyed, colored, stained, painted, or printed, valued at over thirteen cents per square yard, tliere shall be levied, collected, and paid a duty of forty per centum ad valorem. (926, Proviso.') On all cotton cloth exceeding two hundred threads to the square inch, counting tlie warp and filling, (923, 926.) not bleached, dyed, colored, stained, painted, or printed, four cents per square yard ; If bloaclied, five cents per square yard ; If dyed, colored, stained, painted, or printed, six cents \)ev square yard : 321. ■{ d. Provided, That on all such cotton cloths not bleached, dyed, colored, b. ['■ .a. * " The terms of the law imposing duty acpording to the count of the threads should be held to apply in all cases where such count can he ascertained by means of the ' glass ' commonly used for such purpose. Hud in all cases where the value of the poods is partially or wholly determined l')etween the mamilacturer and the p\ircha«er according to the number of threads to the square inch." (January 3, 1866. B. h. Lua- intrton, II. S. App'r, N. Y.) , , t " Cotton towo^ls, bleached and having colored stripes at either end, intended as an ornament or tinisii, are properly a.sscssed with the additional duty provided for articles of cotton, ' if printed, painted, colorea or stajned.'"" (March 5, 1862, N. Y.) DIGEST OF STATUTES. 21 321. stained, painted, or printed, valued at over ten cents per square yard ; e, Bleaclied, valued at over tioelve cents per square yard; /. And dyed, colored, stained, painted, or printed, valued at over fifteen cents per square yard, there shall be levied, collected, and paid ti duty of forty per centum ad valorem. (926, troviso.) 322. On stockings, hose, half-hose, shirts, and drawers, and all goods made on knitting machines or frames, composed wholly of cotton, and not herein other- wise provided for, thirty-five per centum ad valorem. (980, 1238.) 328. On stockings, hose, half-hose, shirts, and drawers, fashioned, narrowed, fir shaped wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton, forty per centum ad valorem. (980, 1238.) rO.. Cotton cords, braids, gimps, galloons, webbing, goring, suspenders, braces, and all manufactures of cotton, not specially enumerated or 324. { provided for in this act, (929-32.) 6. And corsets, of whatever material composed, thirty-five per centum '- ad valorem. 325. Cotton laces, embroideries,* insertings, trimmings, lace window-cur- tains, cotton damask, hemmed handkerchiefs, and cotton velvet, fort}' per cen- tum ad valorem. (929-31-32.) 326. Spool-thread of cotton, f seven cents per dozen spools, containing on each spool not exceeding one hundred yards of thread ; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or frac- tional part thereof in excess of one hundred yards, seven cents per dozen. (928.) Schedule J. — Hemp, Jute, and Flax Goods. 32T. Flax straw, five dollars per ton. (955.) 328. Flax, not hackled or dressed, twenty dollars per ton. (956.) 329. Flax, hackled, known as " dressed line," forty dollars per ton. (957.) 330. Tow, of flax or hemp, ten dollars per ton. (959.) 331. Hemp, manila and other like substitutes for hemp not specially enu- merated or provided for in this act, twenty-five dollars per ton. (958.) 332. Jute butts, five dollars per ton. (2184.) ^a. Jute, twenty per centum ad valorem ; (960.) 333. < b. Sunn, sisal grass, and other vegetable substances, not specially enu- ^ merated or provided for in this act, fifteen dollars per ton. (960.) 334. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (961.) 335. Flax, hemp, and jute yarns, thirty-five per centum ad valorem. (961, 971, 977.) 336. Flax or linen thread, twine, J and pack thread and all manufactures of * Cotton velvet elaborately embroidered and cut in slips or patterns of the size and shape of slippers was held to be embraced in the em^broidery clause under the act of 1857. (August 24, 1857, New York.) "It has been the practice to classify under these sections (of the acts of 1861 and 1862), (commonly known as the embroidery clauses) such goods as are commercially known as ' embroideries,' and not manu- factures of any material to which embroidery may be added." (April 20, 1865, New York.) The term " embroidered or tamboured," as used in those sections, can only be properly and safely applied totho.se fabrics figured or ornamented by the employment of the needle, whether directed by the hand, or by machinery in the loom or frame; and consequently manufactures figured in the loorii or machine which weaves the fabric, as the texture is formed, without the employment of the needle either by hand or by mechanical agencv, are not, therefore, to be considered as comprehended in this classification and liable to duty as " embroidered or tamboured." (See Tr. Reg., p. 565.) t In the case of an importation of four hundred and seventy-eight tin boxes containing spool cotton, it was found that the spool cotton had been purchased by the dozen spools and not by the box, and afterwards put into the boxes by the purchaser at his own expense to prevent damage on "the voyage. Held, " that the boxes do not enter into the market value or form part of the wholesale price of the'spool cotton at the period of exportation." (March 29, 1866, New York.) t ''Yam is a single thread, more or less twisted, and used for warp or weft in manufacture, when, by the packing of the loom, it is held together without much twisting, and answers, too, a better purpose than twine." " Tvjine is a double and retwisted thread. Sometimes the manufacturer will designate a poor and ilightly 22 DIGEST OF STATUTES. flax, or of which flax shall be the component material of chief value, not spe. cially enumerated or provided for in this act, forty per centum ad valorem. (961.) 337. Flax or linen laces and insertings, (962.) embroideries, or manufactures of linen, if embroidered or tamboured in the loom or otherwise, by machinery or with the needle or other process, and not specially enumerated or provided for in this act, (1264.) thirty per centum ad valorem. 338. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), thirty per centum ad valorem. (963.) 339. Oil-cloth foundations, or floor-cloth canvas, or burlaps exceeding sixty inches in width, made of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value, forty per centum ad valorem. (963-4.) 340. Oil-cloths for floors, stamped, painted, or printed, and on all other oil- cloth {except silk oil-cloth), and on water-proof cloth, not otherwise provided for, forty per centum ad valorem. (1179.) 341. Gunny cloth, not bagging,* valued at ten cents or less per square yard, three cents per pound ; valued at over ten cents per square yard, four cents per pound. (965.) 342. Bags and bagging, and like manufactures, not specially enumerated or provided for in this act (except bagging for cotton), composed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material, forty per centum ad valorem. (966.) 343. Bagging for cotton, f or other manufactures not specially enumerated or provided for in this act, suitable to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny bags, gunny cloth, or other material, and valued at seven cents or less per square yard, one and one-half cents per pound ; valued at over seven cents per square yard, two cents per pound. (967.) 344. Tarred cables or cordage,! three cents per pound. (968.) 345. TJntarred manila cordage. J two and one half cents per pound. (969.) 846. All other untarred cordage,| three and one-half cents per pound. (970 ) 347. Seines, § (972.) and seine and giliing twine, (961.) twenty five per centum ad valorem. 348. Sail duck,|| or canvas for sails, thirty per centum ad valorem. (973.) 349. Russia and other sheetings, of flax or hemp, brown or white, thirty-five per centum ad valorem. (974.) 350. All other manufactures of hemp, or manila, or of which hemp or manila shall be a component material of chief value, not specially enumerated or pro- vided fur in this act, thirty-five per centum ad valorem. (975.) 351. Grass-cloth, and other manufactures of jute, ramie, China, and sisal grass, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (978.) twisted twine as yarn, because not fit for the purposes for which twine is used, and only fit for the purposes for which yarn is used, this, however, does vol make it ' yarn.' " (November 28, 1863, N. Y.) * Gunny bags into which bags of rice were placed for greater security, and un landing were removed and sold without reference to the nee, possessed an independent value, and were held to be liable to duty under this clause. (May 30, 1865. W. P. C. & Co.) As to tare on gunny cloth, see letter of March 30, 1866. N. Y. t " ' Cotton bagging' is commercially known, and understood to apply exclusively to articles used and suitable for the htilino ofrntton. without reference to material; and this the phraseology of the law clearly indicates." (May 20', 1863. N. Y.) " A duty on 'cotton bagging' can be levied only on articles known as such in commerce when the act imposing the duty was passed." (Curtis v. Martin, 3 How., lO'J ; Bacon v. Bancroft, 1 Story, 311.) i The term " cordage," as used in the tariff, being ccmsidered only a])plicable to ropes used in the riggmg of vessels, " common bale rope for baling cotton," not used for that purpose, nor commonly known as "cordage," is entitled tn entrv as a manufacture f)f hemp. (Tr. Reg., p. 563.) ? An importation claimed to be a seine, but destitute of the usual weights, .sinkers, and ropes, necessary to constitute a complete " .seine " within the meaning of the law imposing duties on " seines," was adjudged to bo liable to duty as a flax twine at 40 percent. (.June 2, 1S66, G. C.) II The usual width of sail duck is 24 inches. A manufacture of flax 33 inches wide is not the article recog nized as sail duck, nor the article intended for vessels' sails; being much too wide for strength ; but sub ieo.t to duty as a mauufacttire of Hax, etc. (Jan. 28, 1864. N. Y.) DIGEST OF STATUTES. 23 Schedule K. — Wool and Woollens. 352. All wools, hair of the alpaca, goat, and other like animals, shall be di- vided, for the purpose of fixing the duties to be charged thereon, into tue three following classes : (1149.;* 358. Class one, clothing wools. — That is to say. merino, mestiza, raetz, or metis wools, or other wools of merino blood, imaiediate or n mote, down clothing wools, and wools of like cliaiacter with any of the preceding, including sucli as liave been heretofore usually imported into the United States from Buenos Ayres, New Zealand, Australia, Cape of Good Hope. Ilussia, Great Britain, Canada, and elsevviiere, and also including all wools iiot hereinafter described or designated in classes two and three. (1 150.) 354. Class two, combing wools. — That is to say, Leicester, Cotswoh], Lincolnshire, Down combing wools, Canada long wools, or other like combing wools of English blood, and usually known by the terms herein used, and also all hair of the alpaca, goat, and other like animals. (1151.) 355. Class XHiiiiE, carpkt wools and other similar wt)OLS. — Such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and in- cluding all such wools of like character as have been heretofore usually im- ported into the United States from Turkey, Greece, Egypt, Syria, and else- where. (1152.) a. The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be sub- jected if imported unwashed ; and the duty on wools of all classes which shall be imported scoured shall be thr>e times the duty to which they would be subjected if imported unwashed. (1158.) b. The duty upon wool of the sheep, or hair of the ali)aca, goat, and other like animals, which shall be imported in any other than or- dinary condition, as now and heretofore practiced, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. (1153.) I' a. Wools of the Jirst class, the value whereof at the last port or place whence exported to the United States, excluding charges in such ,' port, shall be thirty cents or less per pound, ten cents per pound ; 357 \ ^*l^-^-> * I b. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty cents per pound, twelve cents per pound. ^ (1154.) r a. Wools of the second class, and all hair of the alpaca, goat, and other like animals, the value whereof, at the last port or place whence ex- ported to the United States, excluding charges in such port, shall be or„ I thirty cents or less per pound, ten cents per pound ; (1155.) I b. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty cents per pound, twelve cents per pound. 356. ■{ (115().) a. Wools of the third class, the value whereof, at the last port or place whence exported to tlie United States, excluding charges in such port, shall be twelve cents or less per pound, two and a half cents ggg I per pound. f (1157.) ' Wools of the same class, the value wliereof, at the last port or place whence exported to the United States, excluding charges in such I port, shall exceed twelve cents per pound, five cents per pound. >- (1158.) * Classification by raf>e and blood the rule. (Feb. '2f), 18fi9. N. Y. Syn. Ser., 3G1.) t The percentaKe of allowance for increase of weicht of wool shouKi be ascertained by the appraisers and reported t3 collect )r in tlie same manner as estimates of damage. (May, 1871. N. Y.) 24 DIGEST OF STATUTES. 360. Wools on the skin,* the same rates as other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe. (1159.) 361. Woollen rags.f shoddy, mungo, waste, and flocks, | ten cents per pound (1161.) 362. Woollen cloths, woollen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or pro- vided for in this act, valued at not exceeding eight}^ cents per pound, thirty- five cents per pound and. thirty-five per centum ad valorem ; valued at above eighty cents per pound, thirty-tive cents per pound, and in addition thereto lorty per. centum ad valorem. § (1162.) a. P'lannels, blankets, || hats of wool,^ knit goods, and all goods made on knittiug-frames, balmorals, woollen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted,** the liairof the alpaca, goat, or other animals, {except such as are composed in part of ivool,) not specially enumerated or pro- vided for in this act, (1163.) b. Valued at not exceeding thirty cents per pound, ten cents per pound; c. Valued at above thirty cents per pound, and not exceeding forty 363. { cents per pound, twelve cents per pound ; d. Valued at above forty cents per pound, and not exceeding sixty cents per pound, eighteen cents per pound ; e. A'alued at above sixL}' cents per pound, and not exceeding eighty cents per pound, twenty-four cents per pound ; f. And in addi'iun thereto, upon all the above named articles, thirty- five per centum ad valorem ; g. Valued at above eighty cents per pound, thirty -five cents per pound, and in addition thereto, forty per centum ad valorem. ^ (1163.) 364. Bunting, ten cents per square yard, and in addition thereto, thirty-five per centum ad valorem. (11G5.) * This clause subjects the wool to duty according to class and value as a distinct article. The proper way to ascertain the allowance to be made for the pelts is by pulling (not shearing) the wool from the skins, for the purpose of estimating the correct weight of the same. (Nov. 13, 1871; Sept. 16, 1872. Syu. Ser., 905, 1227.) t " Forty per cent, of woollen rags in bundles of rags for the manufacture of paper is too large a propor- tion to be admitted free of duty. The importer should, where no evidence of fraud appears, be made to separate the free from the dutiable rags on entry." (December 28, 1868. Rochester.) I ■• Pulverized waste, or flock, or shoddy," was held to be liable to the same duty as waste, flocks, or shoddy, imdei- the Act of 18-16. (Lamrig 'v. Maxwell, 3 Bl. C. C. 125. See also Tr. Reg., p. 567.) i " Paddings." called " calf hair and cotton paddings," but returned by the appraiser as manufactures of wool and cotton, are subject to duty at the rate of tiiiy cents per pound and thirty-five per centum ad valorem, under this provision. (Feb. 9, 1872. Phil.) " The materials of which certain railway rugs, imitation Astrakhan cloth, seal skin cloakings, and other similar goods are composed, mfd. partly of hair, having been found to be so blended that it was imprac- ticable to determine by an examination whether said goods contained any wool or worsted, or wool or worsted waste, the Department decided that they should be classified as a mf. of wool, under the second clause of sectiim 2, Act of March 2, 1867, except in cases where the invoice is accompanied by a certificate from the manufacturer of the goods" in the form prescribed S. S., 739. On October 19, lN7:i (S. S., 2480), the Department ruled that this certificate should, in fiiture.be disre- garded; and rr/ii>:ttiiins oi- earrings without further setting, were held to be " set ;" and the plain mode 01 setUiig did not, I'cmove them from this classification, (.lanuarv 26, 18iil, N. Y) As to cameos and mosaics in frames or settings other than metdl, see note to paragraph 367. 1 DIGEST OF STATUTES. 31 465. Garden seeds, except seed of the sugar beet, twenty per centum ad va- lorem. (1388.) 466. Linseed or flaxseed,* twenty cents per bushel of fifty-six pounds ; but no drawback shall be allowed on oil-cake made from imported seed. (1326.) (. a. Marl)le"}" of all kinds, in block, rough or squared, sixty-five cents per ! cMibic foot; (1329.) J 467. -N b. Veined marble, sawed, dressed, or otherwise, including marble slabs and marble paving-tiles, one dollar and ten cents per cubic ^ foot. (1329.) 468. All manufactures of marble | not specially' enumerated or provided for in this act, fifty per centum ad valorem. (1329.) 469. Musical instruments of all kinds, § twenty-five per centum ad valorem. 1| (1339.) Faintings,^ in oil or water colors, and statuary'^* not otherwise pro- vided for, thirty per centum ad valorem. (1349.) 470. { b. But the term '' statuary^^^ as used in the laws^now in force imposing duties on foreign importations, shall be understood to include pro- fessional jjroducfions of a statuary or of a sculptor only. (1349.) 471. Osier, or willow, prepared for basket-makers' use, twenty-five per centum ad valorem. (1348.) 472. Papier-mache, manufactures, articles, and wares of, thirty per centum ad valorem. (1372.) . a. Pencils of wood filled with lead or other material and pencils of lead, 473. ■] fift}^ cents per gross and thirty per centum ad valorem ; (1378.) *-6. Pencil leads, not in wood, ten per centum ad valorem (1379.) 474. Percussion caps, forty per centum ad valorem. (1382.) 475. Philosophical apparatus and instruments, thirty-five per centum ad va- lorem. (1383.) , a. PipeSjff pipe bowls, and all smokers' articles whatsoever, not specially .„P \ enumerated or provided for in this act, seventy per centum ad va- *'^ 1 lorem; (1385-6.) ^b All common pipes of clay, thirty-five per centum ad valorem. (1386.) 477. Plaster of Paris, when ground or calcined, twenty per centum ad valo- rem. (1389.) 478. Playing cards, one hundred per centum ad valorem. (1392.) 479. Polishing powders of every description, by whatever name known, in- * Grain bags, imported from Canada, filled with flaxseed, reported by appraisers as a not wiusaal cover- ing, are not liable to duty as bags. (April 10. lS(i8, Boston.) t In measuring marble in blocks to ascertain dutiable quantity, an allowance may be made for the rough outsides, in accordance with the mercantile u.sage of the port, not to exceed, howt^ver, one inch on each end and tlaree-quarters of an inch on each of the four sides. (November 16, 1870, Bait. Syji. •'?er., 7 (i.) % Certain marble griffins, found to be parts of mantels, were held to be properly classified as "manufac- tures of marble'' under this clause. (March 1, 187b, Philadelphia.) i Parts of musical instruments, or articles appertaining thereto, and which cannot be used for any other pui-po.se, .sucli as bows, tail-pieces, bridges, pegs or screws, for violins, or mouth-pieces or keys fa- wind instruments, and all other articles or parts necessary to render the iu.strument complete and til Ibr use, (provided they are not otherwise specified in the tariff, come within this provision, although the date of imnortation of such articles, or parts, mav be distinct from that of the body or frame of the inc.trUi.ii.nt. (Tr. Reg., p. 57(5 ) II A bird musical box. being in reality a gold snuff box with musical attachment, held not to belong to the clais of musical instruments provided for in schedule E of the tariff' act of l.sr.7; but to "manufactu'-es not ottierwise p.-ovidcd for of brass, copper, gold," etc. (May 18, 18-59, X. Y. See alsu note to '-':!1, Vol. I.) If Portraits "done in silk" are not to be considered paintings. (Tr. Reg., p. 581.) Geneva enamelled paintings not to be classified with paintings under this paragraph. (March 3, 18.'8, Nor small porcelain slater artisticallv painted for personal ornaments. (March 2?., 1870, N. Y.) *' Statuary, the worK of foreign artists, when imported for the use of individuals, is dutiable. (Oct. 22, 1864, N. Y.) b . 1 Tablets handsomely carved in basso relievo on one side, like tombstones, are not statuary, but manufac- tures of marble. (.Tune 2S, 1S.59, N. Y. See also June 29, 18.59, N. Y., as to marble tablets.) Vases adorned with figures, constituting their chief value, cannot be considered statuary. (Tr. Reg. 1857, p. 589.) Nor are pedestals which are neither surmounted nor accompanied by .statue or figure. (Dec. 15, 1869, But see also (S. P. 693, 944, and 2264.) t| " White clav pipes with India-rubber bands at the tip, and colored clay pipes, are not the articles known and commercially recognized as 'common' or 'white clay' pipes; hnt are provided for in the clause, 'on meerschaum, w'ood, porcelain, lava, and all other tobacco-smoking pipes,' etc." (October 19, 1SG4, N. Y.) 82 DIGEST OF STATUTES. 483.^ eluding Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty per centum ad valorem. (1394.) 480. Precious stones* of all kinds, ten per centum ad valorem. f (1396 ) 481. Rags, of whatever material composed, and not specially enumerated or provided for in this act, ten per centum ad valorem. (1401.) 482. Rattans and reeds, manufactured, but not made up into completed articles, ten per centum ad valorem. (1403 ) a. Salt, in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds; (1410.) b. In bulk, eight cents per one hundred pounds: (1410.) c. Provided., That exporters of meats, whether packed or smoked, wliich have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, tliat such meats have been cured with im- ported 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: d. And promded further. 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 ; e. And upon proof that the salt has been used for either of the pur- poses stated in this proviso, the duties on the same shall be re- mitted. 484. Scagliola, and composition tops for tables or for other articles of furni- ture, thirty-five per centum ad valorem. (1249, 1414.) 485. Sealing-wax, twenty per centum ad valorem. (1415.) 486. Shells, whole or parts of, manufactured, of every description, not speci- ally enumerated or provided for in this act, twentj'-five per centum ad valorem. (1417.) a. Stones, rmmanufactured or undressed^ freestone, granite, sandstone, and all building or monumental stone, except mari)le, not specially enumerated or provided for in this act, one dollar per ton; (^1428.) b. And upon stones as above, hewn, dressed, or polished, tvvent}- per centum ad valorem. (1816.) 488. Strings: All strings of catgut, or any other like material, other than strings for musical instruments, twenty-five per centum ad valorem (1429, 1612.) 489. Tallow, one cent per pound. (1433.) 490. Teeth, manufactured, twenty per centum ad valorem. (1437.) ^ a. Uiiilirella and parasol ribs, and stretcher frames, tips, runners, han- I dies, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, forty per centum ad valorem ; (,1444.) Umbrellas, parasols, and shades, when covered with siik or alpaca, fifty per centum ad valorem; All other uiultrellas, forty per centum ad vnlorem. (1444.) 492. Umbrellas, parasols, and sunshades, frames and sticks for, finished or unfinished, not specially enunierated or provided for in this act, thirty per centum ad valorem. (1445.) 493. Waste, all not specially enumerated or provided for in this act, ten per centum ad valorem. (1450.) 487.- 491 * This, under the earlier decisions, comprehended only such stones as required to be set before being worn. Stone rin^s were not therefore included in this description, being an article ready t > be worn witli- out setting. Mini cuiistMiuently lield to become lialjle, if of carnelian or other stone not other\N ise provided for, to duty as an uiuiiumei-ated article. Cl'r. l-teR., p. 586.') But under later nilin'^s of tlie Department, carnelian rings were classified as jewelry, and held to be liable to duty at tlie rale nt twenty-tive jicr centu.u. (May !•), ISIid. 1). ifc O.) t Cameos and mosaics in settings or frames of material other tlian metal are to be regarded as unenume- ,0 2U per centum. (Tr. Reg., pp. 059 and 570.) rated articles subject to ; DIGEST OF STATUTES. 33 494. Watches, watch-cases, walcli iiiovetneTiui, parts of watches,* and watch materials, not specially enumerated or provided for in this act, twenty -five per centum ad valorem. (1451.) 495. Webbing, composed of cotton, flax, or any other materials, not specially enumerated or provided lor in this act, thirt} -five per centum ad valorem. (^1452.) The Free List. Sec. 2503. The following articles when imported shall be exempt from duty : 496. Albumen, in any form or condition ; lactarine. (1458.) 497. Aconite. (1455.) 498 Ambergris. (1466.) 499. Aunato, roncou, rocou, or Orleans, and all extracts of. (1474.) 500. Balm of Gilead. (1485.) 501. Blood, dried. (1578.) 502. Bones, crude, not manufactured, burned, calcined, ground, or steamed. (1508 ) oO-i. Bone-dust and bone-ash for manufacture of phosphate and fertilizers. (l->09.) 504. Carbon, animal, fit for fertilizing only. (1.508, 1767.) 505. Guano, manures, and all substances cxpresslv used for manure. f (1609, 1767.; 506. Musk, crude, in natural pod. (1677.) 507. Civet, crude. (1677.) 508. Cochineal. (1549.J 509. Dyeing or tanning: Articles in a crude state used in dyeing or tanning, not spcciall}' enumerated or provided for in this act. (1580.) 510. Fish-skins. (1279.) 511. Hide-cuttings, raw, with or without hair, and all glue-stock. (1619.) 512. Hoofs. (1623.) 513. Horns, and parts of horns, unmanufactured.^ and horn strips and tips. J (1623.) 514. Ipecac. (1633.) 515. Fish-sounds or fish-bladders. (1636.) 516. Leather, old scraps. (1651.) 517. Leeches. (1653.) 518. Rennets, raw or prepared. ^1727.) 519. Argal, or Argol. or crude Tartar. (1479.) 520. Assafoetida. (1195.) 521. Barks, Cinchona, or other barks, used in the manufacture of quinia. (1491.) 522. Brazil paste. (1517.) 523. Camphor, crude. (1531.) 524. Cassia, Cassia buds, Cassia Vera, unground. (1121-2.) 525. Charcoal. (1540.) 526. Cinnamon, and chips of, ungrovnd. (1116.) 527. Cloves and clove stems, unground. (1119-20.) * Articles of spring steel requiring further manufacture to make them " watch springs" are not " parts of watches;" but must be classitied as "manufactures of steel not otherwise provided for" (December •), 18G8, New York). But see the distinction made between "finished " and " unfinhhed parts." (October 26, 1857, New York.) "Watch movements" were classified as "watches" under the act of 1857— not as "watch materials" or " unfinistied parts of watches." (October 26, 1857, New York.) But " watch hands "and "chain hooks" were classified as "watch materials and unfinished parts of watches ' under the same act. (October 26, 1867, Boston.) t Dung salt, capable of other uses than as manure, cannot be classified under this clause; nor if it con- tain over thirty per cent, of free potash. (November 2(1, 1869, August 2, 1870, Baltimore.) i Horns of the stag or buffalo, cut into lengths for packing, are not removed from this classification. (Tr Reg., p. 571.) 3 34 DIGEST OF STATUTES. 528. Cocculus indicus. (1548.) 529. Cudbear. (1568.) 530. Curry and Curry powder. (1570.) 531. Cutch. (1535.) 532. Divi-divi. (1575.) 533. Dragon's blood. (1576.) 534. Ergot. (1583.) 535. Gambier. (1778.) 536. Ginger-root, unground. (1602.) 537. Indigo and artificial indigo (1630.) 538. Iodine, crude. (1632.) 539. Jalap. (1639.) 540. Kelp. (1645.) 541. Lac dye-, crude, seed, button, stick, and shell. (1647.) 542. Lac spirits. (1648.) 543. Lemon juice and lime juice. (1322.) 544. Licorice root, unground. (1654.) 545. Litmus, prepared or not prepared. (1657.) 546. Mace. (1117.) 547. Madder, and munjeet or Indian madder, ground or prepared, and ex- tracts of. (1661.) 548. Manna. (1664.) 549. Myrobolan. (1497.) 550. Orchil, or orchil liquid. (1691.) 551. Nutmegs. (1118.) 552. Nux vomica. (1682.) 553. Ottar of roses. (1686.) 554. Salacine. (1737.) Oils: 555. Almond. (1686.) 556. Amber, crude and rectified. (1686.) 557. Ambergris. (1686.) 558. Anise, or anise seed. (1686.) 659. Aniline, crtide. (1471.) 560. Aspic, or spike lavender. (1686.) 561. Bergamot. (1686.) 562. Cajeput. (1686.) 563. Caraway. (1686.) 564. Cassia and cinnamon. (1686.) 565. Cedrat. (1686.) 566. Chamomile. (1686.) 567. Citronella, or lemon grass. (1686.) 568. Civet. (1686.) 569. Fennel. (1686.) 570. Jasmine, or jasimine. (1686.) 571. Juglandium. (1686.) 572. Juniper. (1686.) 573. Lavender. (1686.) 574. Lemon. (1345.) 575. Limes. (1345.) 576. Mace. (1686.) 577. Neroli, or orange flower. (1345.) 578. Orange. (1345.) 579. Palm and cocoanut. (1697.) 580. Poppy. (1686.) 581. Rosemary or anthoss. (1686.) 582. Sesame or sesamum-seed, or bene. (1686.) 583. Thyme or origanum, red or white, valerian. (1686.) I DIGEST OF STATUTES. 35 584. Pepper, wngrroMJwi, of all kinds. (1114.) 585. Pimento, unground. (1114.) 586. Saffron and saftlower, and extract of, and saffron cake. (1733-4.) 587. Selep, or saloup. (1738.) 588. Storax, or styrax. (1764.) 589. Tiiriiieric. (1784.) 590. Turpenline, Venice. (1789.) 591. Valonia. (1497.) 592. Vegetable and mineral wax. (1792, 1816.) 59o. Wood ashes, and lye of, and beet-root ashes. (1796.) 594. Acids used for medicinal, (1182) chemical, or manufacturing pur- poses, (1454.) not speciall}'^ provided for or enumerated in this act. 595. Alizarine, natural or artificial. (2186.) 596. Agates, unmanufactured. (1457.) 597. Apatite. (1709.) 598. Asbestos, unmanufactured. (1484.) 599. Arsenic. (1480) 600. Antimony ore, crude sulphide of. (1476.) 601. Arsenic, sulphide of, or orpiment. (1693.) 602. Arseniate of aniline. (1481.) 603. Baryta, 'carbonate or witherite. (1412.) 604. Bauxite. 605. Aniline salts or black salts and black tares. (1503-4.) 606. Bromine. (1523.) 607. Cadmium. (1529.) 608. Calamine. (1530.) 609. Cerium. (1068 or 1334.) 610. Cobalt, as metallic arsenic. (1334.) 611. Clialk and cliff-stone, ttnjwauw/ae^urec^. (1538.) 612. Feldspar. (1273.) 613. Cryolite or kryolith. (1646). 614. Iridium. (1634.) 615. Kieserite. (1334.) 616. Kyanite or cyanite, and kainite. (1572.) 617. Lime, citrate of. (1544.) 618. Lime, chloride of, or bleaching powder, (1542.) 619. Magnesium. (1334.) 620. Magnesite, or native mineral carbonate of magnesia. (1327.) 621. Manganese, oxide and ore of. (1663.) 622. Mineral waters, all not artificial. (1672.) 623. Osmium. (1694.) 624. Palladium. (1696.) 625. Parafline. (1378.) 626. Phosphates, crude or native, for fertilizing purposes. (1709.) 627. Potash, muriate of. (1717.) 628. Plaster of Paris or sulphate of lime, unground. (1711.) 629. Quinia, sulphate of, salts of, (2292.) and cinchonidia. (1332.) 630. Soda, nitrate of, or cubic nitrate. (1679 ) 631. Strontia, oxide of, and proto-oxide of strontian, (1766.) and strontianite, or mineral carbonate of strontia. (1334.) 632. Sulphur, or brimstone, not specially enumerated or provided for in this act. (1522.) 633. Sulphur lac or precipitated. (1(349) 634. Tripoli. (1783.) 635. Uranium, oxide of, (1788.) verdigris or subacetate of copper. (1790.) 6 {6.* Drugs, barks, beans, berries, balsams, buds, bulbs, and bulbous roots * The editor has found great ditficulty in arriving at a conclusion satisfactory to himself, as to the proper construction of paragraphs 94 and 636 of this act. The fiif* *' ■-•* '' '' " iced in the sch 36 DIGEST OF STATUTES. and excrescences, such as nut-galls, fruits, flowers, dried fibers ; grains, gums and gum-resin ; lierUs, leaves, lichens, mosses, nuts, roots, and stems ; spices, vegetables, seexJs aromatic, and seeds of morbid growth ; weeds, woods used expressly for djeing, and dried insects — any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by re- fining or grinding, or by other i)rocess of manufacture, and not specially enu- merated or provided for in this act. (1262, 1594.) 637. V^accine virus. (1566.) 638. Crude minerals, not advanced in value or condition by refining or grind- ing, or by other process of manufacture, not specially enumerated or provided for in this act. (133-4.) Sundries. 639. Aluminium. (1464.) 640. Amber beads and gum. (1465-7.) 641. Animals* brought into the United States temporarily, and for a period not exceeding six months, for the purpose of exhibition or competition for prizes oifered by any agricultural or racing association; but a honCi shall be first given in accordance with the regulations. (1472.) • ^ a. Animals specially imported for breeding purposes,! shall be admitted free upon proof thereof satisfactory to tlie Secretaiy of the Treasury, and under such regulations as he may prescribe; (1473.) b. And teams of animals, including their harness and tackle and the &i2.{ vehicles or wagons actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the pur|)Ose of such emigration, sliall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. (1473.) 643. Asphaltiim (1194.) and bitumen, (1334.) crude. 644. Arrowroot. (1193.) 645. Articles imported for the use of the United States, ^ provided that the price of the same did not include the duty. (1483.) ()46. Bamboo reeds, no further mnnufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols, or sunshades. (1487.) 647. Bamboo, unmanufactured.^ (1488.) 648. Barrels of American manufacture, || exported filled with domestic petro- leum, and returned empty, under such regulations as the Secretary of the Treasury may prescribe, and without requiring the filing of a declaration at time of export of intent to return the same emptj'. (1489.) I "Chemica. Pi-oduets." and the latter in the corresponding division of the " Free List," embracing only products similar to those in the l'i)i-nie ■, ii:i.l that both are expressly restricted to articles "«<;/ edi6?e;'' as well a-!, that tlie p-oviiions in ot.ier \yv\i of the act for articles "not mcaicina'," bca.ing the same designa- tion or c )iiihig within the same dosc.-iption as many of those in these paragraplis, seem to hi:;i to indicate that ('on;j;ress must have intend'.^d t > limit the provisions of these two paragraphs to medicinal articles, pDaub'ii iiichi.ling s\ich as a e used f )" dyeinij, ai may be inferred from tlie inclusion of" woods nsalcxprcsdy /())• c/.yi^/fi'/, ' and of "iirjmi Dnecid." The otiier provisions above referred to are, especially, KVi for " bulbs and bulLums roots, not medicinal;" 45a for "garden seeds;" 760 for plants, trees, and shrubs of all kinds, n. o. p. f., and "seeds of all kinds except medicinal seeds," etc. * IIo;-ses exported to be trauud, may be returned//-ec under this provision. (S. S., 2190.) t " Live stock, imported for breeding purposes, whether for the importer's own use or for snle, are entitled to free entry under this clause." (Feb. ;;, 1871, N. O.) 1 Properly imported for the use of the government is not liable to duty. (U. S. v. Lutz, 2 Bl. C C. i,S:i.) \ Unmanuiaciureil bamboo whicli may be manufactured into umbrella sticks or canes or used for whip handles, remains bamboo as designated in this section, until the process to convert it into these articles has commenci'd. (Septeml)er 12, ISiif), N. Y.) But hamboo-'-eeds trimmed at joints, and requiring but little labor to 1:1 theui for fishing-rods, were subjected to thirty per cent, duty under ihe act of linn'^. (.Inly 17, is:i7, N. Y.) jl " Ba'rel- of American manufacture exported filled, to be entitled to free entry on return, must be returned a.s IxirreU, 5, Hon. Ira Harris.) " Two of ' Wise's Portable Stamps' (machinery for crushing ore) were taken to Canada, and there used for a few days. On reimportation held that such use is sufficient to render this provision of law inappli- cable to them." (April 2S, 1865, Fr. J.) So of stove patterns sent to Canada to clean and wax and have castings taken from them, etc. (Septem- ber 4, 1865, B. &P.) So also as to certain machinery and mud tubs used in Canada and returned to United States; (February 21, 1866, F. & H.) and as to United States made locomotive engines used in Canada, (April IS, 1870, C. S.) and as to patterns imported from Canada for temporary use and to be returned. (April 19, 1870, Rochester.) Where barrels of American manufacture are shipped to Cuba empty, then filled witn molasses and brought back to the United States, the duty is to be levied upon the value of the barrels, as well as upon the molasses. (Knight c. Schell. 24 How., 526; Belcher ;». Linn, Ibid. 5;S3.) In the case of a reimportation of spices ground in the United States, the Department held, that they were liable to duty under its previous rulings in similar cases, to wit: that unless the character, quantity, and condition of an article have been so entirely changed by manufacture as to merge its distinctiveness in a new article, it remains intact and liable to duty as originally classified. (Novemljer 27, 1865, M. & B.) But " the cutting-over, re-sewing, and re-making of secondhand sacks and bags of foreign material in the United States, constitute them 'manufactures of the United States,' so as to entitle them to free ent-y: provided no drawback or bounty has been allowed thereon, nor any internal revenue tax refunded, and all regulations prescribed for identification have been complied with." (June 17, 1868, to Gen. Appraiser, New ()rleans.) American goods (books) exported by mail cannot be returned free of duty, because of the impracticability of securing evidence of identity of condition, as required by the General Regulations. (July 1, 1868, J. J. B.) American machinery used abroad is not returned in same condition as when exported. (November 9, 1869, G. L.) Old type of American manufacture imported to be recast and returned to country of exportation are chargeable with duty ; and no drawback of duties can be allowed on their exportation as new type ; their condition being esseiitially changed. (Tr. Reg., p. 578) t Parts of broken cannon imp irted as " old bronze bell-metal," and differing materially from the alloy known as bell-metal, were classified as " metal unmanufactured not otherwise provided for." (March 4, 1864, N. Y.) 38 DIGEST OF STATUTES. established for philosophical, literary or religious purposes,* or for the encour- agement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States. (1512.) 661. Books, professional, of persons arriving in the United States. (1513.) 662. Books, household effects, or libraries, or parts of libraries, in use, of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. (1514.) 663 Breccia, in blocks or slabs. (1520.) 664. Brime. (1521.) 665. Brazil pebbles for spectacles, and pebbles for spectacles rough. (1518 ) 666. Bullion, gold and silver. (1525.) 667. Burgundy pitch. (1526.) 668. Burr stone, in blocks, rough or wwianufactured, and not bound up in mill-stones. (1527.) 669. Cabinets of coins, medals, and all other collections of antiquities. (1528.) 670. Castor or castoreum. (1534.) 671. Catgut strings, or gut-cord, for musical instruments. (1536.) 672. Catgut or wliip-gut, unmanufactured. (1537.) 673. Coal, anthracite. (1545.) 674. Coal-stores of American vessels, but none shall be unloaded. (1546.) 675. Cobalt, ore of. (1547.) 676. Cocoa, or cacao, crude, and fibre, leaves, and shells of. (1550.) 677. Coffee. (1551.) 678. Coins, gold, silver, and copper."}" (1552.) 679. Coir and coir yarn. (1553.) 680. Copper, old, taken from the bottom of American vessels compelled by marine disaster to repair in foreign ports. (1560.) ' 681. Copper, when imported for tlie United States mint. (1561.) 682. Coral, marine, unmanufactured. (1562.) 683. Cork wood, or cork-hsLik, unmanufactured. (1563.) 684. Cotton. (1564.) 685. Curling-stones, or quoits. (1569.) 686. Cuttle-fish bone. (1571). 687. Diamonds, rough or uncut, including glaziers' diamonds (1573.) 688. Diamond dust or bort.J (1574.) 689. Dyeing or tanning articles, in a crude state, used in dyeing or tanning, not specially enumerated or provided for in this act. (1580.) 690. Eggs. (1581.) 691. Esparto or Spanish grass, and other grasses, and pulp of, for the manu- facture of paper. (1584.) 692. Emery ore. (1265.) 693. Fans, common palm-leaf. (1585.) 694. Farina. (1586.) * Boots imported by religious societies for distribution, do not come within this provision. (May 14, 1863, N. Y.) Bibles and other books imported in good faith for the use of Sunday-schools in the United States admit- ted free of duty on requisite proof. (October 12, 1867.) But if for distribution among the scholars they are subject to duty. (October 31, 1867.) A distineticjii is made between books imported" to be uae^ by Sunday-schools, and books imported for dis- trilmtinn aiiKniK tlie scholars. In the one case they remain the property of the schools; in tlie other they become the proiK-rty of the scholars. (March 11, 1S6S, Detroit.) But see treasury regulations of is;")?, ]i. r)>is, wliere a different decision is made as to books imported for distribution iimoiig the students of a college as premiums. Printed music in books or otlicrwise, is not entitled to free entry when imported for the use of any legally inconionitcd institution or society. (November 4, 1S63, G. P. S., and April 29, lH('i8, Bait.) Kxc'inplion not restricted to single copies of books. (.lanuary 10. 1870, W. & Son.) t ('hiiiese coin, known as " copper ca-h," and used in China as money by count, is not entitled to be im- ported free of duty; it is liable to the duty of old copi>er. (Cracker v. JRedfleld, 4 Bl. C. C.) Coins from China, coniposed of copper and brass, not entitled to free entry under this clause. (Tr. Reg., p. 562.) I Bnrt. The American Kncyclo])a^dia says tiiose diamonds that are unfit (from imperfection) for jewelry, a-e sold under the technical name of "bwt." They are crushed to powder and used by lapidaries. The splinters are made into drills for piercing holes through rubies, etc. DIGEST OF STATUTES. 39 695. Fashion plates, engraved on steel or on wood, colored or plain.* (1587.) 696. Felt, adhesive, for sheathing vessels. f (1588.) 697. Fibrin, in all forms. (^1589.) 698. Fire-wood. (1590.) 699. Fish, fresh, for immediate consumption.;]; (1591.) 700. Fish, for bait. (1592.) 701. Flint, flints, and ground flint-stones. (1593) 702. Fossils. (1596.) 703. Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation. (1597) 704. Fruits, green, ripe, or dried, not specially enumerated or provided for in this act. (1281.) 705. Furs, undressed. (1598.) 706. Fur-skins of all kinds, not dressed in any manner. (1598.) 707. Glass, broken pieces, and old glass which cannot be cut for use, and fit only to l»e remanufactured.§ (1604.) 708. Glass-plate or disks, unwrought, for use in the manufacture of optical instruments. (1286.) 709. Goat skins, raw. (1605.) 710. Gold-beaters' moulds, and gold-beaters' skins. || (1606.) 711. Gold-size. (1607.) 712. Grease, for use as soap stock onl}', not specially enumerated or provided for. (1608.) 713. Gunny bags, and gunny cloth, old or refuse, fit only for remauufactur- ing. (1611.) 714. Gut, and worm gut, manufactured or unmanufactured. (1612.) 715. Guts, salted. (1613.) 716. Gutta-percha, crude. (1614.) . a. Hair, horse or cattle, and hair of all kinds, cleaned or uncleaned, I drawn or undrawn, but unmanufactured, not specially enumerated 717.-^ or provided for in this act; (1615.) b. Of hogs, curled for beds and mattresses, and not fit for bristles. •^ (1616.) 718. Hide-rope. (1620.) . a. Hides, ^ raw or uncured, whether dry, salted, or pickled, and skins, -.(. j except sheep-skins with the wool on; '^ b. Angora goat skins, raw, without the wool, unmanufactured ; ^c. Asses' skins, raw or unmanufactured. (1621.) 720. Hones and whetstones. (1622.) 721. Hop-roots, for cultivation. (1625.) 722. Hop-poles. (1148.) 723. Ice. (1627.) 724. India-rubber, crude,"^* and milk of. (1628.) 725. India-malacca joints, not further manufactured than cut into suitable lengths for the manufactures into vvhicii they are intended to be converted. (1631.) 726. Ivory, and vegetable ivory, unmanufactured. (1638.) * Colored fashion-plates, inclosed in illusti-ated magazines, but separate from the magazines, are entitled to free entry under ttiis clause; tne magaziiui bein^ liable tj 23 per centum ad valorem, as illustrated papers. (Feb. 2, 1871, N. Y.) t This does not comprehend "patent asphalted ro iflng felt," or any other folt not used for sheathing vessels, within the meaning and intent of tae law. (Tr. Keg., p. 067.) X " By the phrase ' daily consumptijn,' it i ; n it understo )d that tlie fish must be used on the day they are imported; but if tliere is reason to believe that they a'-e t j bj used within a short time while fresh, they ■would be entitled to free entry." (June '20, 186'"i, Island Pjud.) ^ Colored glass, in long round pieces, intended for manafactureof buttons and imitation precious stones, does not come withm this classification. (December 3, i8)9. New York.) il An article styled "gold-beaters' skin," but n )t madiof the same material, nor adapted to the same purpose, was held to be dutiable as a manuf ictu -e of bladder. (Feb. 9, iS'iS, X. Y.) ^ This embraces all skinswhich maybe and commonly a.-e converted into leather. (Dept. Let., February 21, 1.H4.3, Bo.ston.) ** The provision of the Act of M r-ch2, ISIl, fir " ind'i-rub'i3 •, in bottles, slabs, or sheets unmanufactured "' was held to include " strips" unmanufactured. (July 8, IStil, N. Y.) 40 DIGEST OF STATUTES. 727. Jet, unmanufactured. (1640.) Y28. Joss-stick, or joss-light. (1641.) 729. Junk, old. (1643.) 730. Lava, uninauufactured. (1650.) 731. Life-boats and life-saving apparatus, speciall}'' imported by societies in- corporated or established to encourage the saving of human life. (1655.) 732. Lithographic stones, not engraved. (1656.) 733. Loadstones. (1658.) 734. Logs, and round, unmanufactured timber, not specially enumerated or provided for in this act, and ship timber, and ship planking. (1659.) 735. Macaroni and vermicelli. (2178, 6.) 736. Magnets. (1662.) 737. Manuscripts. (1665.) 738. Marrow, crude. (1666.) 739. Marsh-mallows. (1667.) 740. Medals of gold, silver, or copper. (1669.) 741. Meerschaum, crude or raw. (1670.) 742. Mica and mica waste. (1671.) 743. Models of inventions* and other improvements in the arts; but no ar- ticle or articles shall be deemed a model or improvements which can be fitted for use. (1673.) 744. Moss, sea-weeds, and all other vegetable substances used for beds and mattresses. (1675.) 745. Newspapers and periodicals. (1210.) 746. Nuts, cocoa, and Brazil or cream. (1681.) 747. Oakum. (1684.) 748. Oil-cake. (1685.) 749. Oil, spermaceti, whale, and other fish oils of American fisheries, f and all other articles the produce of such fisheries. (1687.) 750. Olives, green or prepared. (1688.) 751. Orange and lemon peel, not preserved, candied, or otherwise prepared. (1689.) 752. Ores, of gold and silver. (1692.) 753. Palm nuts and palm-nut kernels. (1699.) ^ a. Paper-stock, crude, of every description, including all grasses, fibres, rags of all kinds, ;{; other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny bags, gunny cloth, old or refuse, to be used in making, andj?^ only to be converted into paper, and unfit for an}- other manufacture, (1700.) And cotton waste, whether for paper-stock or other picrposes. (1700.) 755. Parchment. (1374.) 756. Pearl, mother of. (1701) 757. Personal and household effects, not merchandise, of citizens of the United States dying abroad. (1704) 758. Pewter and l)ritannia metal, old, and fit only to be remanufactured. (1706.) 759. Philosophical and scientific apparatus, § instruments, || and preparations, * Machinery imported to be used experimentally and fit for use is not entitled to exemption from duty as "models of invention." (November '.^2, LS'i'.i, New Orleans.) Models of a water-pressure engine imported for the purpose of instruction, etc., by the Massachusetts In- stitute of Technology, was held to be properly classified as " philosophical apparatus and instruments im- ported for the use of a seminary of learning." (IMarch 19, 1870, A, P. R.) t When whales are caught, and oil is manufactured by the crew of an American vessel, the oil is not subject to duty as the produce of foreign fishing, though "owned and imported by persons in a foreign ser- vice. (U S. V. Burdett, 2 Sum., 336.) I " Forty per cent of woollen rags in bundles of rags for the manufacture of paper is too large a propor- tion to be admitted free of duty. The importer should, where no evidence of fraud appears, be made to separate tlie free from ilie dutiable rags on entry." (December is. ISGS, IJuchester.) d Tlie free entry, as a pliilosophical apparatus, of a machine for tlie mainifacture of drain tile pipes, to be used to illustrate to students the manner of moulding drain tubes for farm use, and in making such tubes for the illustration of the effi^cls of drainage on experimental farm of the University of Virginia, refused. (September 15, 1S70, l'rf)f. J. W. M.) II This does not extend to musical instruments. (.Tuly 22, 1871, N. O.) There is no law to authorize the free entry of bells and appurtenances, imported for the use of churches or other religious societies. (October 7, 1870, Rev. C. H.) 754. I, DIGEST OF STATUTES. 41 statuary, casts, of marble, bronze, alabaster, or plaster of Paris,* paintings, drawings, and etchings, specially imported in good faith for the nse of any society or institution incorporated or established for religious, philosopliical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not intended for sale. (1708.) 760. Plants, trees, shrubs, and vines of all kinds not otherwise provided for, and seeds of all kinds, except medicinal seeds not specially enumerated or pro- vided for in this act. (1388.) 761. Plants, trees, shrubs, roots, seed cane, and seeds imported by the De- partment of Agriculture or the United States Botanical Garden. (1710.) 76-J. Platina, unmanufactured. (1712.) 763. Platinum, unmanufactured.^^; (1712.) and vases, retorts, and other appa- ratus, vessels, and parts thereof, for chemical uses. (1713.) 764. Plumbago. (1714.) 765. Polishing-stones. (1715.) 766. Pulu. (1718.) 767. Pumice and pumice stone. (1719.) V68. Quills, prepared or unprepared. (1722.) 769. Railroad-ties, of wood. (1724.) 770. Rattans and reeds, unmanufactured. (1725.) 771. Regalia,;}; and gems, statues, statuary, and specimens of sculpture, where specially imported in good faith for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the en- couragement of the fine arts, or for the use or by order of any college, acad- emv, school, seminary of learning, or public library in the United States. (1726.) 772. Root-flour. (1730). 773. Rottenstone. (1732.) 774. Sago, sago crude, and sago flour. (1735.) 775. Sauer-kraut. (1742.) 776. Sausage skins. (1743.) 777. Sea-weed, not otherwise provided for. (1745.) 778. Seed of the sugar-beet. (2191.) 779. Sharkskins. (1749.) 780. Shells of every description, not manufactured.^ (1750.) * Includes plaster casts ; but photographs and lithographs are no< exempt under this clause (October 25, 1871, Baltimore. Syn. Series, 943.) t "This comprehends platina imported either in ingots or in the form of sheets used in the manufacture of retorts and other ves.sels, or in the form of wire used by dentists in the manufacture of pivots for arti- ficial teeth ; or generally to the substance platina in any shape or form not constituting an article suitable for use without further manufacture." (Tr. Reg., p. 581.) I Does not embrace an altar lamp for a church (S. S., 1710.); nor abrasslecturn (S. S., 1826.). But see also S. S., 205, as to church medals and candelabra. Dresses imported for "Sisters of Charity " who were nursing the soldiers in the hospitals of Philadelphia and elsewhere, were held to be dutiable. (September 24, 1864, N. Y.) So of church organs (Dept. Let., November 7, 1864. Hon. T. O. Howe), and of cloth imported for a church or charitable association (Tr. Keg., p. 560), and gas fixtures for a church. (Tr. Reg., p. 571.) So of a memorial tablet of marble and brass to be placed in a church. (November 29, 1869, Phila.) Caen-stone font and six brass flower-vases for a church held dutiable. (March 12, 1870, Bait. ) An altar and appendages, a gift to an academy, held dutiable. (Dept. Let., Decembers, 1864, Ursuline Academy, Alton.) Also painted windows for churches. (Tr. Reg., p. 579.) And bells for churches. (Tr. Reg. p. 554.) And a clock imported for the tower of a cathedral. (February 28, 1866, Archbish. S.) And candlesticks, church ornaments, etc. (June 28, 1866, Rev. J. B.) So also of glass intended to be used for constructing a telescope for a seminary of learning; but held, that a finished telescope, imported for that purpose, would be free. (Tr. Reg., p. 571.) A marble altar with statuary carved thereon, and imported for a convent, refused free entry as not em- braced in the term "statuary" in this clause, but dutiable as a manufacture of marble. (Anril 4 1871. N. Y.) ^ -H ' Paintings on glass, for churches, free. (January 25, 1870, N. Y.) The term " Regalia," as used in this clause, was, September 30, 1864, ruled by the department to be " con- fined to articles worn on the persons of priests and others officiating, or used" by hand in the performance of their ceremonies." A silver communion service imported for a church was held to be exempt as " re- galia." (September 1, 1869, N. Y.) This term does not include brown frieze cloth still in the piece, though designed for the manufacture of priests' gowns, but is limited as above. (August 25, 1868, Rev, Wm. S.) Nor cords with tassels for trimming altars or pulpits. (Jan. 3, 1870, Port Huron.) But contra as to nltnr cloths. (June 25, 1870, Bait.) g Shells imported as articles of merchandi.se for sale, and that have undergone anv process of manufac- ture by polishing or cutting, are liable to duty at 35 per centum. (August 28, 1865. R. W.) 42 DIGEST OF STATUTES. 781. Shingle-bolts and stave-bolts, provided that heading-bolts shall be held and construed to be included under the term stave-bolts. (1751.) 781^ Handle-bolts. (2188.) 783. Shrimps, or other shell-fish. ('.752.) 784. Silk, raw, or as reeled from the cocoon, but not doubled, twisted, or ad- vanced in manufacture in any way. (1753) 785. Silk cocoons, and silk waste. (1753.) 786 Silk-worms' eggs. (1754.) 787. Skeletons, and other preparations of anatomy. (1755.) 788. Skins, dried, salted or pickled. (1756.) 789. Snails. (1757.) 790. Soap-stocks. (1758.) 791. Sodium. (1068, or 1334.) 792. Sparterre, for making or ornamenting hats. (1759.) 793. Specimens of natural history,* botany, and mineralogy, when imported for cabinets, or as objects of taste or science, and not for sale. (1760.) 794. Spunk. (1761.) 795. Si)urs and stilts used in the manufacture of earthen, stone, or crockery ware. (2189.) 796. Straw, unmanufactured. (1765.) 797. Sugar of milk. (1768.) 798. Sweepings of silver and gold. (1769.) 799. Tamarinds. (1771.) 800. Tapioca, cassava, or cassada. (1772.) 801. Tea. (1773.) 802. Tea plants. (1774.) 803. Teasels. (1775.) 804. Teeth, unmanufactured. (1776.) 805. Terra alba, aluminous. (1777.) 806. Terra japonica. (1778.) 807- Tin ore, bars, blocks, or pigs, grain or granulated. (1780.) 808. Tonquin, Tonqua, or Tonka beans. (1781.) 809. Tortoise and other shells, unmanufactured. (1782.) 810. Turtles. (1785.) 811. Types, old, and ^i^ only to be remanufactured. (1786.) 812. Umbrella sticks, crude, to wit, all partridge, hair wood, pimento, orange, •myrtle, and all other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sunshade sticks or walk- ing canes. (1787.) 813. Vellum. (1447.) 814. Wafers, unmedicated. (1791.) . a. Wearing apparel, in actual use,f and other personal effects (not naer- chandise), professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United 815.^ States. (1793.) b. But this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, •- or for sale. (1793.) * This does not embrace wild animals. The terra " specimens of natural history," comprehends only articles imported for the cabinet of the naturalist, and has no application to livin.u: animals. (T. K., p. 554.) t Must have l)een in actual use by the persons or families owning them for at least one year, and not intended for any other i)ersons or for sale. Must also be accompanied by the owner. (Tr. Reg., pp, 571, 600, also August 9, IsRfi, Galveston; and September 23. l.SfiO, F. M. E.) Or arrive within a reasonable time before or after his arrival. Five or six months cannot be considered a reasonable time. (October 24, Isi'iS, Philadelphia. 1 "(."lothing or wearing apparel, or personal ornaments accompanying persons arriving in the United States, cannot be admitted free of duty, unless it appear by declaration of the party, under oath, that they have been in his or her actual use." (Tr. Keg., p. .'itiO.) ",'^uch exemption of wearing apparel cannot be without limit as to the character and quantity of the article.s which are to be admitted to free entry; and it is for the Department or its ofi&eers to determine DIGEST OF STATUTES. 43 816. Whalebone, tinmanvfactured. (1794.) 817. Woods, poplar, or otlier woods, for the manufacture of paper. (1797.) 818. Woods, namely, cedar, lignumvitfe, lancewood, ehony, box, granadilla, mahogany, rosewood, satinwood, and all cabinet woods, unmanufactured. (1798.) rtt. Works of art, painting,* statuary,"}" fountains, and other works of 819. } art, the ])roduction of American artists. But the fact of such pro- I duction must be verified by the certificate of a consul or minister whether articles for which exemption is claimed are entitled thereto under a reasonable construction of the law. " Tlie rule by which the Department usually determines the dutiable or free character of wearing apparel in such cases is as fullovvs : " 1st. Did the owner visit the foreign country for the purpose or with the direct intention of purchasing the article or articles ? " 2d. Were the articles intended for the sole use of the person purchasing the same ? " 3d. Was such purchase actually necessary for the health or comfort of the person or persons purchasing the same ? " These questions must be answered under oath." (September 25, 1871, J. R. W.) This embraces a carriage, wagon, sleigh, and harness used abroad by one immigrating into the United States, and to be used by himself here. (June 3, 1862, Oswego ; and September 23, 1808, Uost., but see S. S., . 2036.) Personal effects must accompany the person " arriving." (Dept. Let., May 11, 1865, Mrs. J. W. B. See also October 21, 1871, E. S. C. Syn. Her., 93'J.) Must have been in actual use abroad or in the United States by the persons owning them, prior to the shipment from the foreign port. (Tr. Reg., p. 600 ; and August 9, 1866, Galveston ; and Oclober5, 1866, T.S.) " Duty must be demanded on all watches but one brought int.) the United States by a snigle passenger. Seizure should be made only upon denial by tlie passenger tlint he has any otiier, or upon a false statement of the number in his possession. If all tlie watches are old, the passenger may ch(jo;~etlieone to be treated as personal effects. If some are old and some new, the new are to be included among those to be treated as subject to duty." (July 14, 1868, N. Y.) " An ambrotype, including not only likenesses of the owners, but pictures of sundry accessories, includ- ing a landscape of a foreign country, was held not to be entitled to free entry, but to have been properly subjected to duty of twenty per centum." (.fuly 10, 1865, J. W. S.) Iron safes, such as are used in an office or store, are not entitled to free entry as immigrants' effects. (September 28, 1868. Boston.) "The law authorizing the admission of tools of trade is limited; it does not cover machinery or any article to be worlied by any other tlian manual power and is restricted as to numbers, quantity, and value, to what is considered reasonable for the actual use of the person to whom they belong." (January 17, 18G5, D. R. ; also Circular, June 17, 1816.) Wagons, harness, and other farming implements, whether old or new, in reasonable amount, accompany- ing an immigrant, and to be used by liim, and not for sale, may be admitted free of duty. (June 27, 1864, Rochester; also August 3, 1868; andlSlay 5, 18G9. Syn. Series.) Horses are not exempt from duty under this clause. (August 3, 1868, J. R. I.) Nor steam-dredges and tenders. (August 6, 18GS, Ogdensburg.) A "French plate glass," taken from tlie United States to Canada, to be used in the theatrical exhibition of spectral illusions, is not entitled to free entry on reimpoitatiou as a "tool of trade," but preserves intact its distinctive character as "plate glass." (February 5,1864, Hon. R.E. Fenton; and February 1, 1864, J. W.) Paintings of an American artist returning from abroad, will be admitted free of duty, as effects apper taining to his profession. (Tr. Reg., p. 579.) Architectural books bought abroad by a person for use in his profession, are exempt from duty under this section, as professional books of persons arriving in the United States. (June 30, 1868, Portland.) This provision was also held to embrace a buggy and cutter, which had been actually used by a practic- ing physician in Canada, and which he intended to use on emigrating to the United States. (February 19 1868, Buffalo.) But not a team of horses and wagon purchased in Canada by a resident of the United States temporarily visiting that country on business, although afterwards used there. (May 28, 1872, Detroit. Syn. Series. 1133.) " The Department holds that persons visiting a foreign adjacent territory, and then returning to the United States, cannot be considered as 'persons arnving in the United States;' and this opinion has been strengthened by a recent decision of the court to the same effect." (November 6, 1866, L. W. T.) Wax models and natural preparations illustrating the various departments of anatomy, physiology, Eathology, etc., used abroad for two years professionally by a physician, and imported for the .same use by im here, held to be free under this clause. (October 25, 1869, Philadelphia.) Eighty-eight cases of anatomical models and specimens of medical preparations, brought to New York by a medical doctor, for the purpose of establishing an anatomical museum, were held not to be exempt from duty under this clause, as well because of the large quantity as the purpose of their importation. (March 19. 1870, L. J J.) Certain wood blocks and stereotype printing materials, arrived with the owner at New York, from Eng- land, admitted free as "implements of trade," on the usual affidavit. (April 4, 1870, N. Y.) Wagons, harness, etc., imported by a circus company, are not implements of trade of an immigrant arriving in the United States, and are, therefore, dutiable. (January 11, 1871, N. Y.) A lay figure of an artist in use over a year, is exempt from duty under this clause as a " profe.ssional implement." (July 14, 1871, Baltimore.) * Frames of such paintings are exempt from duty only when they are of inconsiderable value, and obvi- ously designed only for the preservation of the painting from injury during its transportation. (Tr. Reg., 18.57, p. 578.) Portraits " done in silk " are not to be considered " paintings," within the meaning of the law. (Ibid., p. 581.) t Vases adorned with fig^ures, constituting their chief value, cannot be considered "statuary." (Ibid., p. Nor can a pedestal, the work of an American artist abroad, which is neither surmounted nor accom- panied by statues or figure, but designed for statuary made in the United States. (December 17, 1869, N. Y.) But in case of an importation of a marble monument, composed of several pieces of statuary, entitled to free entry as the work or production of an American artist, the base or pedestal is .also exempt from duty when imported with the statue, it being shown that the entire work is that of an American artist residing abroad. (October 27, 1871, N. Y.) Stereoscopic negatives of views taken in Venezuela and New Grenada by an American, not being either paintings or statuary, are not entitled to free entry under this act. (S. A. P., May 9, 1870. Syn. Series, 669.) 44 DIGEST OF STATUTES. I of the United States indorsed upon the written declaration of the I artist; (1799.) 819. ■{ b. Paintings, statuary, fountains, and other worlds of art, imported ex- pressly for presentation to national institutions, or to any State, or to any municipal corporation; (1800) . Or religious corporation or society.* (1349.) 820. Yams. (1803.) 821. Zatter. (1805.) 822. Sec. 2499. There shall be levied, collected, and paid on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this title as chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the par- ticulars before mentioned ; (908.) 8226. And if any non-enumerated article equally resembles two or more enu- merated articles on wliich different rates are chargeable, there shall be levied, collected, and paid on such non-enumerated article the same rate of duty as is chargeable on the article which it resembhs paying the highest duty ;f (908.) 823. And on all articles manufactured from two or more materials the duty shall be assessed at the highest rates at which the component material of chief value may be chargeable. (908.) 824. If two or more rates of duty should be applicable to anj- imported arti- cle, it shall be classified for duty under the highest of such rates: 825. Provided., That non-enumerated articles similar in material and quality and texture, and the use to which they may be applied, to articles on the free list, and in the manufacture of which no dutiable materials are used, shall be free. 826. Sec. 2500. Upon the reimportation of articles once exported of the growth, product, or manufacture of the United States, upon which uo internal tax has been assessed or paid, or upon which such tax has been paid and re- funded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon sitcii articles. (909.) 827. Sec. 2501. A discriminating duty of ten per centum ad valorem, in addi- tion to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, and merchandise which shall be imported on 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 vessels of the United States. (911.) 828. Sec. 2504. Whenever any vessel laden with merchandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters sub- ject to the jurisdiction of the United States, and within its limits, for the period * The regulations issued May 25, 1867, under the original act, are as follows: "The individual or association of individuals importing any object of art for presentation as a gift to the United States (iovernment, or to any State, county, or municipal government, is re(|inred to make an appli- cation in writing to the Department, requesting such free cutry. Aviiich shall contain a desc!'ii>tion of the work of art iiui)orted, and the name of the branch (if the I'nited Slates (iovernment, or of the State, county, or municipal government, to which the presentation is intended (o li- made ; sucii aiiplicatiou to be accom- panied t)y a. letter, or other evidence, froin the cliief ollicerof (he luaiicli of tlie Unitec- cia!ly jirov'dfdfor in this act. (Lottimer v. Lawrence, ibid., fil3.) Hut an article not enumerated by name in this'act, does not come under the section which provides for non-i>ntimerated articles (post 8S7-8), provided it so resembles some enumerated article in quality, material, or use, as to be governed by the above provi- sions of paragrai)lis S2'J anil 8l".'/i. (l^iss v. I'easlee, 2 Curt. O. C., tOi*.) These provisions merely determine the rate at which duties shall be levied on nnennmemfed artic!ci< which are duli(Me. by tlie law, arid docs not authorize the transfer of an article from the unenumerated to the free jist. (December 15, 1858, N. Y.) DIGEST OF STATUTEvS. 45 of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any mereliandise recovered therefrom into the port nearest to the place where such vessel was so raised, free from the l>aijnient of any duty thereupon, and tulthout being obliged to enter the same at the cudom house; but under such regulations as the Secretary of the Treasury may prescribe. (1807.) a-l'.). Sec. 2505. The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American cilizens, the same being unmanufactured in whole or in part, xvhich is now admitted ir.to tlie ports of the United States /ref if duty^ shall continue to be so admitted under sucTi I'cgu- lations as the Secretary uf the Treasury shall, from time to time, prescribe. C1808.) 830. Sec. 2506. The produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, owned liy American citizens, and sawed in the Province of New Brunswick by American citizens, the same being un- manufactured in whole or in part, and having paid the same taxes as other Ameri- can lumber on that river, sliall be admitted into the ports of the United Slates free of duty, under such regulations as the Secretary of the Treasury shall, from time to time, prescribe. (1809.) 831. Sec. 2507. Machinery /or repair vaay be imported into tlie United States without payment of duty, under bond, to be given in double the nppraised value thereof, to be withdrawn and exported after said machinery sliall liave been repaired; and the Secretary of the Treasury is autliorized and directed to prescribe such rules and regulations 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, restricting and limiting the export and witlidrawal to the same port of entry where imported, and aho limiting all bonds to a period of time of not more than six montlis from the date of the importation. (1811.) 832 Sec. 2508. All paintings, statuary, and photographic pictures imported into the United States for exhil)ition by any association duly authorized under the laws of the United States, or of an}' State, for the promotion and encourage- ment of science, art, or industry, and not intended for sale, shall be admitted free of duty, under such regulations as the Secretary of tlie Treasury shall prescribe. But bonds shall be given for tlie payment to the United Slates of such duties as may be imposed b\ law upon any and all of such articles as shall not be re- exported within six months after such importation. (1812.) 833. Sec. 2509. All 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 mate- rial, hereafter imported in good \'vdVa for permcuient exhibitio)i at a fixed place by any society or institution established for the encouragement of the arts or sci- ence, and not intendi^'d for sale, nor for any other purpose than is hereinbefore expressed, and all such articles, imported as aforesaid, now in bond, and all like articles imported in gooil hiith by any society or association for the pur|)ose of erecting a puliiic monument, and not for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury may prescril>e : Provided, That the parties importiiiii articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties whicii may accrue should any of the articles aforesaid l>e sold, transferred, or used contrary to the provisions and intent of this act. (2264 ) 834. Sec. 2510. All lumber, timber, hemp, manila, wire rope, and iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal which may be necessary for the construction and equipment of vessels built in the United States for foreign account and ownership or for the purpose of bein.^ employed in the foreign trade, including the trade between the Atlantic and 46 DIGEST OF STATUTES. Pacific ports of the United States, after the passage of this act, may be imported in bond under snch regulations as the Secretar}- of the Treasurj^ may prescribe , and upon proof that such materials have been used for such purpose, no duties shall, be paid thereon. But vessels receiving the benefit 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, excejjt upon the payment to the United States of the duties on which a rebate is herein allowed: (1813.) 8346 Provided., That vessels built in the United States for foreign account and ovvnersliip shall not be allowed to engage in the coastwise trade of the United States. 835. Sec. 2511. All articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade may be tvithdrawn from bonded warehouses /ree of duty, under such regulations as the Secretary of the Treasury may prescribe. (1814.) 836. Sec. 2512. That no duty shall be levied or collected on the importation of peltries brought into the territories of the United States by Indians, nor on the proper goods and etfects, of whatever nature, of Indians passing or repass- ing the boundary-line aforesaid, ludess the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods be- longing to Indians, nor be entitled to the exemption from duty aforesaid. (1815.) , a. Sec. 2513. There shall be levied, collected, and paid on the impor- tation of ALL raiv or unmanufactured articles, not herein enumerated or 837. < provided for, a duty oi' ten per centum ad valorem ; b. And ALL articles manufactured, in whole or in part, not herein eiiu- ^merated or provided for, a duty of Iwnify per centum ad valorem. 838. Sec. 2491. All persons are prohibited from importing into the United States, from any foreign country, any obscene book. |)amphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure or image on or of paper or otlier material, or any cast, instrument, or other ar- ticle of an immoral nature, or any drug or medicine, or any article whatever, for the prevention of conception, or for causing unlawful abortion. No invoice or package whatever, or any part of one, in which any sucli articles are contained shall be admitted to entry ; and all invoices and packages whereof any such articles shall compose a part are liable to be proceeded against, seized, and forfeited by due course of law. All such prohibited articles in the course of importation shall be detained by the officer of customs, and proceedings taken against the same as prescribed in the following section: 839. Promded.1 That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hireinl)efore specified, are ex- cepted from the operation of this section. (900.) 840. Sec. 2492. Whoever, being an officer, agent, or employe of the Govern- ment of the United States, shall knowingly aid or abet any person engaged in violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent pul)lications or representations, or means for preventing conception or procur- ing abortion, or other articles of indecent or immoral use or tendency, shall lie deemed guilty of a misdemeanor, and shall for every oflTence be piinishable by a fine of not more than five thousand dollars or by imprisonment at liaid labor for not more than ten years, or both. (Rev. Stat., Sec. 1785.) 841. Src. 2493. Any' judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the preceding sections is made, to the satisfaction of such judge, and founded on knowh^dge or belief, and supported by oath or affirmation of the complainant, may is^^ue. conformably to the Constitution, a warrant directed to the marslial, or aiiy deputy marshal, in the proper district, directing him to search for, seize, and take possession of any such article or thing hereinbefore mentioned, and t'~ ..lake due an on articles in, (S. S., 7288.) Baggage, rules for imm. tr. of. (P. S., 6881.) Bagging, double warp Dundee-jute, (342, S. S., 6343.) 40 Bagging, jute, striped sacking for horse-blankets similar to, (312, S. S., 7265.) 40 Bagging of jute or flax, like mfs. to + + (342, S. S., 7021.) 40 Rags, paper, (388, S. S., 6282.) 15 Bait, artfl., of rubber frogs and insects, with steel fish-hooks, (216, S. S., 7013.) 45 SUPPLEMENTARY SCHEDULE OF DUTIES. 57 Per ct. Balances and weights, fine, (216, S. S., 6236.) 45 Baliiigs for burlaps not dtbl., (S. S., 5987.) Balls, glass, for ornamenting combs, (1-13, S. S,, 5723.) 45 Balls, of colored glass with brass screws, (143, S. S., 5992.) 45 Bamboo baskets, painted, &c„ (395, S. S., 6913.) 30 Bamboo fibre, (482, S. S., 6338.) 10 Bands of gilt paper, embossed, (388, S. S., 7258.) 15 Banners for churches, as regalia, (771, S. S., 7343.) Free. Baptismal font, marble for church, (468, S. S., 6249.) 50 Barberry wine, (837 6, S. S., 6297.) 20 Barium, chloride of, (92, S. S., 6301.) 25 Bark, hemlock, cr. for tanning, (509 or 636, S. S., 6892.) Free. Barley cannot be entered as seeds, (S. S., 6156.) Barrels containing grapes not included in dtbl. value, (S. S., 5991.) Barrels covering cement not dtbl., (S. S., 5997.) Baryta, nitrate of, mfd., (92, S. S., 6172.) 25 Basins, e. w., printed, (125, S. S., 6954.) 60 Baskets and other articles, metal covered with calcareous deposit, (216, S. S., 7043.) 45 Baskets, hanging, wire trimmed with silk, and filled with artfl. flowers, (S. and fl. ch. v., 383, 429 b., 823, S. S., 6230.) 50 Baskets of split bamboo wood, painted, &c., (395, S. S., 6913.) 30 Basket-work trays of copper wire, small, known as ash trays, &c., but adapted to other uses, (216, S.S., 7328.) 45 Bath brick, how dtbl. value estimated, (S. S., 6025.) Battery cups or cells, earthenware, carbon, and metal, e. w. ch. v., (127, S. S., 6533.) 55 Battley's liquid opii, (99, S. S.. 6684.) 50 Batyric acid for mfg. pps., (b9i, S. S., 6353.) Free. Bay rum, must be stamped as dist. spts., (S. S., 7121.) Beaded laces, silk threads, dress and hat trim- mings, y. ch. v., (383, S. S., 6375.) 60 Bead embroideries on cotton, (396, S. S., 7032.) 50 Beads, Im. pearls on threads, (396, S. S., 6992.) 50 Beads, metal, all, (396, S. S., 6816.) 50 Beams or large spools of wood with metal flanges, for holding warps or yarn for carpet weaving, dutiable separately under 216, (S. S., 6715.) 45 Beans, edible, in natural state, as veg. (286, S. S., 6948, 7138.) 10 Bed-sets of cotton lace, (325, S. S., 6214.) 40 Bedsteads, metal, (230, S. S., 7125.) 35 Beer, duty only on actual quantity imported, (308, S.S., 5862, 5974.) Beer mugs, brown stone or e. w., with raised fig- ures and met. tops, (124, S. S., 6578.) 25 Beet seed, (465, S. S., 7313.) 20 Beet sugar, machinery for mf. of, dtbl. under present tariff, S. S., 5768. Belloe's charcoal lozenges or pastilles, (99, S. S., 6S37.) 50 Belloe's charcoal powder, (99, S. S., 6837.) 50 Bellows, hand, met., Ir. and wood, (216, S. S., 6555.) 45 Bellows-nails, malleable, cast-iron, short, with wide heads, (168, 822, S. S., 7257.) 4 cts. per lb. Bells, chimes of, tuned to be operated by keys, (469, S.S., 5999.) 25 Per ct. Bett's patent portable globes as maps, (384, S. S., 6747.) 25 Bichromate of soda, (49, 822, S. S., 6651.) 3 cts. per lb. Bicycle backbones, steel tubes for, unfinished, (216, S. S., 5726.) 45 Bicycles accompanying passengers, personal eflTects under 815 a, (S. S., 6384.) Free. Bicycles, new, brought by passenger, not free as personal effects under 815 a, (S. S., 6499.) Bicycles, steel tubes for mf. of, (216, S. S., 6778.) 45 Bills of lading, withdrawal from files, (S. S., 6761.) Bird skins, crude, dried, and stuffed, for milli- ners' use, (429 a, S. S., 5930.) 25 Birds, small figures of, mfd. of natural feathers, and arranged on branches on stands with glass shades, (429 6, S. S., 7248.) 50 Birds, with other ornaments for mantels, similar to those for millinery pps., (429, 823, S. S., 6320. ) 50 Black dye, est. logwood, cli. v., (84, 823, S. S., 6359.) 10 Black oil for dressing wool, (92, S. S., 6143.) 25 Blancard's pills of iodide of iron, (99 S. S., 6837.) 50 Blancard's syrup of iodide of iron, (99, S. S. 6837.) 50 Blankets brought in with free horses, (S. S., 6777.) Free. Blayn's papier fayard, (99, S. S., 6837.) 50 Bobbinets, cotton, as C. laces, (325, S. S., 5944.) 40 Bobbins, wooden, ptly. mfd., (233, S. S., 5886.) 35 Boca del Toro, vessels from, free from tonnage duty, (S. S., 7114.) Bodkins or tape-needles, brass, (216, S. S., 6724.) 45 Bombs, Chinese, (431, 822, S. S., 6037.) 100 Bondault's pepsine, (99, S. S., 6837.) 50 Bondaulfs wine of pepsine, (99, S. S., 6837.) 50 Bonds, export, cancellation of (S. S., 5793.) Bonds for return of Am. grain bags, (S. S., 5846.) Bonds, Int. Rev. Exp., cancellation of, (S.S., 5845.) Bonds, tr. and exp., cannot be cancelled without exportation, (S. S., 5826.) Bonjeau's ergotine, (99, S. S., 6837.) 50 Bonnets, metal ornaments for, (216, S. S., 6245.) 45 Bonnets wholly or partly of silk, (400, S. S., 6197.) 30 Bookbinders' cloths, (321. S. S., 58.30.) 85 Books, &c., for institutions, oath for free entry of, (S. S., 5821.) Books, impt. by individuals for private schools, not free, (S. S.,7060.) " Book slates," so-called, (410, S. S., 6781.) 35 Books, unbound, printed sheets of, over 20 years old, (384, S.S., 7338.) 25 Boot-studs, papier-mache, with metal shanks, (216, S. S.. 5976.) 45 Bordeaux red, a coal-tar color, (82, S.S., 6414.) 35 Boston Art and Industry Exhibition, imports for free, (S.S., 5688.) Bottles, capacity, brandy, ale, &c., (S. S., 6191.) Bottles, cut glass, filled, (135, S. S., 6921.) 45 Bottles, filled with olive oil, dtbl. separately un- der 133 or 134, according to character, (S.S., 5921.) Bottles of flint-glass (stoppers and necks grd.) cont'g perfumery, (13.5-6, S. S., 6002.) 45 Bottles of lime-glass, with ground stoppers, (135, S. S., 7139.) 45 same, with stoppers ungroTind, (134, .S. S., 7139.) 40 Bougies, cotton, coated with rubber, (453, S. S., 7319.) 30 " Bouquet papers," so-called, of cotton lace and paper, C. 1. ch. v., (325, S. S., 6673.) 40 58 SUPPLEMENTARY SCHEDULI-: OF DUTIES. Per ct. " Bouquet papers," so-called, of silk and paper, S. ch. v.. (3SS, S. S.,f3f.73.) 50 Bouquetsof dyed, dried flowers and grasses, (837, 6 S.S., 6030.) 20 Bouquet Oenanthique des vins, (99, S. S., 6837.) 50 Bowl-paper, (392 6, S. S., 6162.) 25 Boxes, paper, plain and fancy, and all other fancy boxes of whatever mat., (390, S. S., 6005.) 35 Bragg's charcoal, not proprietary, (525, S. S., 7170.) Free. Braid, elastic, C. & rubber, r. eh. val., (453, S. S., 5940.) 30 Braid, linen, (336, S. S., 6119.) 40 Braid, metal, for military trimmings, (427, 822, S. S., 6547.) 25 Braid, silk and cotton, (383, S. S., 6650.) 50 Braids, cotton, (324, S. S., 6733.) 35 Braids, linen, (336, S. S., 6443.) 40 Braids, plated, (427, 822, S. S., 6547.) 25 Braids, worsted woven, (368, S. S., 5808.) 30 cts. per lb. and 50 Brant's syrup of antiphlogistique, (99, S. S., 6837.) 50 Brassheaded nails, (216, S- S., 6361.) 45 Brass wire, invoiced as " metal thread," but unfit for mf of bouillon or cannetille, (216, S. S., 6436.) 45 Bravais iron, or Fer Bravais, (99, S. S., 6837.) 50 Breechloading guns, altered from disused Euro- pean arms, (203, S. S., 5889.) Breechloading shot-guns, made from old mus- kets, (203, S. S., 5907.) 5 Breeding, animals for, (see rules S. S., 5712, 5733, 5736.) "Briquet lamps," so-called, being small pocket- lamps of metal for smokers' use, (476, S.S., 6908.) 70 Bristol board, (388, S. S., 6463.) 15 Britannia-ware medals, for church, (210, S. S., 7246.) 35 Bronzes, imitation, (216, S. S., 6057.) 45 Bronze statuary, copies of, not the professional productions of a statuary or of a sculptor, (216, S. S., 6181.) 45 Broom root, unmfd., (636, S. S., 6215.) Free. Brunswick asphalt mastic, (95, S. S., 6336.) 10 Brush bass or stems, cr., (636, S, S., 6593.) Free. Brushes, feather dust-, (404, S, P., 7015.) 30 Buckles for hat ornaments, of iron and gla.ss in im. of jet. (4:.8, S. S., 6015.) 25 Buckles, hat, of iron, im. of silver, (216, S. S., 6015.) 45 Buckles, met., not gilt or plated, (216, S. S„ 6699.) 45 Budding knives, pocket, (207 a, S. S., 6016.) 50 Bugeaud's wine of quinine, (99, S. S.. 6837.) 50 Buhr or burr-stone rollers, with iron axles and flanges, (216, S. S., 7140.) 45 Buhr or burr-stones, so-called, being porcelain cylinders to take the place of, (127, S. S., 5878.) 55 Bunion plasters, felted wool, dtbl. under 362 as mfs, of W., (S. S., 6576.) Bureau of Statistics, Classifications for, S. S.,5696. Burggravc's granules of aconite, (99, S. S,, 6687.) 50 Burgreave's g-anules aconitine, Ch. Chauteaud, (99, S. S., 6837.) 50 Burgreaves's granules arseniate de fer, Ch. Cliau- teaud, (99, S. S., 6837.) 50 Burgreave's granules digitaline, Ch. Chauteaud, (99, S. S.,68;;7.) f>0 Burgreave's granules hyposulphite de strych- nine, Ch. Chauteaud, (99, S. S., 6837.) 50 50 45 45 Per ct Burgreave's granules valerianate de quinine, Cb. Chauteaud, (99, S. S.. 6837.) Burin du Buisson's syrup of proto-iodide of iron and manganese, (99, S. S., 6837.) Burlap canvas, (334, S. S., 6537.) Burlaps, balings for, not dtbl., (S. S., 5987.) Burlaps not over 60 inches wide, not suitable for cotton bagging, (338, S. S., 6909.) Burnt clay, (98 a, S. S. , 6140.) $?, per ton. Burnt glucose, for coloring brandy, (117, S. S., 6740.) Bushing wire, of brass, (216, S. S., 7129.) Button material, zinc, nickel-plated, (216, S. S., 6904.) Button ornaments, so-called, metal, intended to form parts of buttons but available for other uses, (216, S. S., 6584.) Buttons, brass or gilt, must be such in fact, to be excluded from classification under 407 (S. S., 6J95.) Buttons, brass or ptly of, (216, S. S., 6019, 6850.) Buttons, silk, 383, S. S., 6031.) Byzantine carpets, (371, S. S., 6538.) 30 cts. per sq. yard and c. Cabbage seed, (465, S. S., 7313). Cabinet wood, sawed planks of, (219 b, S. S., 6421.) $2 per lOUO ft., bd. meas. Caf(5 nigro, ext. of coffee, (99, S. S., 6837;) Calico printing, size used in, (8:!7 b, S. S., 6242.) Canada, appraisement of European goods from, not originally destined for the U. S. should be at the market value in Canada, (S. S., 6918.) Canada entries of merchandise imp. in large tows, (S. S., 6400.) Canada, persons visiting to purchase clothing or other dtbl. goods, must pay duty thereon, (S. S., 6898.) Canada, shipments of domestic goods through, from one U. S. port to another, not bona fide exportations, (S. S., 7172.) Canadian goods in transit, under the treaty of Washington, Regulations for, (S. S., 6327.) Canadian products In transit, amendment of rules for expt. of, (S. S., 5730.) Cancellation of Int. Rev. Expt. bonds, (S. S., 5845.) Candlesticks, ormolued, (216, S. S., 6683,) Canes, nearly finished, (409, S. S., 6000.) Canoes, not personal effects, under 815 a, (S. S., 7001.) Cans, filled with lobsters, impt. under Treaty of Washington, dtbl. under 2181. Pt. I., (S. S., 5891.) Canvas, cotton, for enib., dtbl. as countable C, (S. S., 6362.) Canvas, jute, burlaps, and Pellisier-, (334, S. S., 6537,) Caps, muslin, for babies ami nurses, (324, S. S., 6266.) Caps of tweed cloth, (366, S. S., 7214.) 40 cts per lb. and Caps, silk travelling, (383, S. S., 6044.) Carbolic acid, all, (594, S. S., 6406. 6609.) Free. Card-baskets, iron-wire and porcelain, p. ch. v. (125, S. S.. 7154.) Card clothing. Rule for measuring, (S. S., 5800.) 35 SUPPLEMENTARY SCHEDULE OF DUTIES. 59 Per ct. "Card middle boards," so-called, paper, (332, S. S., 6632.) 25 Cargoes exp. in steamers, manifests of, (S. S., 5810.) Carmine, Pereianberry-, (837 6, S. S., 5865.) 20 Carpeting, B. Mosaic velvet, (378 a, S. S., 6033.) 40 Carpet beaters, rattan, (233, S. S., 7188.) 35 Carpets, Byzantine, (371, S. S., 6538.) 30 cts. persq. yd. and 30 Carpets, tapestry velvet and tapestry Brussels, woven whole but too small for ordinary rooms, dtbl. under 372 or 373, (S. S., 6060.) Carriage robes, wool and hair, as mfs. of W. -f + + 362, (S. S., 7298.) Carriages in use abroad for a year by their own- ers, who bring them here for their use as house- hold effects under 662, (S. S., 6712.) Free. Cartridges, metalUc or saloon central fire, (216, S. S., 6634.) 45 Cases cont'g pickles, certain not dtbl., (S. S.,5797.) Cashmere goat hair, all cls'd with 2d class wools under 358. (S. S., 6999.) Cassava, or cassada root flour, (772 or 800, S. S., 5802.) Free. Cassocks for choirs, when free, (S. S., 5942.) Cassocks for churches, as regalia, (771, S. S., 7135.) Free. Castings, iron, for machinery, ptly. mfd., (216, S. S.. 6829.] 45 Cast-iron ferrules and sockets, cylinder polished, for Hardy's patent picks, (161, S. S., 6774.) 2 cts. per lb. Catalogues, advertising, for gratuitous distribu- tion, admitted free, (S.S., 6991.) (See "Gratui- tous distribution " and Circulars.) Cathedral glass, as unpolished cylinder, (138, S. S., 6984.) Catheters, cotton coated with rubber, (153, S. S., 7319.) 30 Cattle, Commissioner's report, (S. S., 5848.) Cattle, quarantine of imported, (see Regs. S. S., 6491.) Cattle, neat, rules for entries of, (S. S., 6411.) Cattle, rules for importation of, (S. S., 5841.) ■ Cattle, treatment and quarantine of, (S. S., 5753.) Cedar, 818 includes only cabinet wood, (S. S., 5842.) Cedar railroad ties, (769, S. S., 5842.) Free. Cedar telegraph poles, round, unmfd., (734, S. S., 5842.) Free. Celery salt, (284, S. S., 6080.) 35 Cement, barrels cont'g, not included in dtbl. val., (S. S., 5997.) Cement, how dtbl. value estimated, (S. S., 602'';.) Cement, Portland, barrels cont'g not an element ofdtbl. val., (S.S., 7030.) Ceresin, ref d. min. wax, (592, S. S., 6258.) Free. Chains, curb, of iron or steel, (415, S. S., 6101.) 35 Chains, trace, iron, dtbl. under 171, (S. S., 5948.) Chalk and glue figures, chalk ch. v., (127, S. S., 6933.) 55 Chandeliers with lustred crystals or glass, for church, not free as "regalia" under 771, (S. S., 7303.) Changeable colored paper pictures, (388, S. S., 6098.) 1,3 Chanteaud's Seidlitz. (99, S. S., 6837.) 50 Charcoal, Bragg's, not proprietarv, (525, S. S., V170.) ■ Free. ' Per ct. Charcoal iron, the proviso 148 d held to apply only to iron embraced in 148, and not to 150 andl80,(S. S., 5910.) Charges, as a dbtl. element, (S. S., 7001.) Charges, dutiable, labels and wrappers of yarns, (S. S., 6194.) Charges, dutiable, rule for distribution of. when goods in one invoice pay different rates of duty, (S. S., 5659.) Charges, for pressing and baling of hay, dtbl., (S. S., 5744.) Charges, not to be deducted from invoice values, (S. S., 5692.) Charges, when dutiable, (S. S., 5706.) Charges, when increase of value through assess- ment of, not subject to additional duty under 1862, Pt. I., (S. S., 5748.) Charms, glassandivory,gl. ch. v., (143, S. S.,6050.) 45 Chemical compounds, not specified, dtbl. as such under 92, regardless of 823, (S. S., 6758.) Chemical Monthly, German, as periodicals, (745, S. S.,5959.) Free. Chemical salts ordinarily used for manures, (502, S. S., 6264.) Free. Chenille cloth, cotton, in the piece, as countable cottons, (S. S., 7186.) Chimesof bells, tuned and to be operated by keys, (409, S. S., 5999.) 25 China, decorated mantel ornaments of, (125, S. S., 5975.) 60 China mugs, decorated, (125, S. S., 6610 ) 60 China plaques, painted in oil or otherwise, (125, S. S., 6553.) 60 Chinese bombs, (431, 822, S. S., 6037.) 100 Chinese tael, value of, (S. S., 6839.) Chinoidine. (629, 825, S. S., 6865.) Free. Chloride of barium, (92 S. S;, 6301 .) 25 Chocolate confectionery in fancy boxes, (244, S. S., 6727.) ■ 50 " Chocolate creams" so-called, manufactured of sugar with chocolate coating and sold by the pound, (244, S. S., 6932.) 59 Chromos mounted on terra-cotta, dtbl. under 823, (S. S., 5053.) Chromos printed on brass plaques, (21fi, S. S., 6899.) 45 Churches, casts of figures from free min. subs. sp. impt. for, (759, 825, S. S., 7274.) Free. Churchill's syrup of hypophosphites, (99, S. S., 6837.) 50 Chutney, bottled, cases and wrappings not dtbl., (S. S., 5777.) Cigarette-paper, cut to proper size for a cigarette, (476, S.S., 7102.) 70 Cigarette-paper in sheets or reams, (392, S. S., 6189, 7228.) 25 Cigarette-paper, pasteboard covers for books of, (476, S. S., 7134.) 70 Cigarette-papers, books of, (476, S. S., ^^A.) 70 Cigarettes, domestic, weighing not over 3 lbs. per M., reimported and remaining in public store until July 3d, 1883, (2093, 2203, Pt. I. 854, 863, S. S., 6.')56.) 50 cts. per M. int. rev. tax Cigars, as sea-stores, collector with naval officer determines whether quantity excessive, and alone estimates duty on excess, (S. S., 7270.) Cigars cannot be stamped in illegal packages, (S. S.,7017.) Cigars, cancelling of stamps, amendment of regs., (S. S., 6602.) 60 SUPPLEMENTARY SCHEDULE OF DUTIES. Per ct. Cigars in baggage, free entry limited to 50, (S. S., 6841.) Cigars, stamping of,when sold by customs author- ities, (S. S., 6-207.) Cinchonidia, sulphate of, (629, 825, S. S., 5901.) Free Circulars for gratuitous distribution dtbl., (384, S. S., 6620.) 25 Citrated kaU, (92, S. S., 6006.) 25 Citrate of magnesia, (92, S. S., 6291.) 25 Citrate of magnesia, eff., (92, S. S., 5949.) 25 Citron, preserved in sugar, (302 a, S. S., 7216.) 35 Clams, canned (783, S. S., 6548.) Free. Cans dtbl. under proviso in 2181, Pt. I. Clapboards, pine and spruce, no additional duty on, for planing, tonguing, &c., (S. S., 6318.) Clasps for albums, plated metal, (210, S. S., 6345.) 35 Clasps or fastenings, fancy, for cloaks, called "agraffes," &e., metal, or metal and wood, (216, S. S., 6425.) 45 Classification, errors in, cannot be corrected without protest and appeal, (S. S., 7028.) Classification, when collector and appraiser dif- fer as to, the former to decide, (S. S., 7113.) Clay, burnt, (98 a, S. S., 6140.) $ 3.00 per ton. Clerical errors in invoices, correction of, (S. S., 6590.) Clermont's sulphhr powder, (99, S. S., 6687.) 50 Clertan's perles d'esseuce de terebinthine, (99, S. S., 0837.) 50 Clinical thermometers, (143, S. S., 6012.) 45 Clippings of Dutch metal, (187, S. S., 6741.) 1}4 ct. per lb. Clippings of iron, (215, S. S., 6244.) 20 Cloaks ptly. of W. or wstd., (3C7, S. S., 6653.) 45 cts. per lb. and 40 Cloaks of wool and fur, fur ch. v., (367, S. S.,6802.) 45 cts. per lb. and 40 Clocks, glass shades and wooden stands impt. with, dtbl. as parts of, (414, S. S., 7322.) SO Clocks, glass shades for, (134, S. S., 6014.) 40 Clocks, glass shades for, plain gl., (134, S. S., 6558.) 40 Clock keys, as part of clocks, (414. S. S., 6558.) 30 Clock, musical, (414, S. S., 6289.) 30 Clothing for frn. naval officers, not free, (S. S., 6606.) Clothing in traveller's trunk, not in excessive quantities, should be presumed to be free under 814 a, and delivered without payment of duty. (S. S., 7255.) Club soda, specially prep, in bottles, (38, S, S., 6790.) 30 add. on bottles, (133, Ibid.) 30 Coal bonded for consumption on vessel, not sub- ject to weighing fees, (S. S., 5860.) Other fees on entry of, (S. S., 5861.) Coal, frn. vessels cannotput in for, except in ports of entry, (S. S., 5879.) Coal, 1 per ct., not to be retained on, when bonded for use on vessel, (S. S., 5873.) Coal of steamers, drawback on, (S. S., 5752.) Coat-linings, proviso in 365, held to apply to all- wool goods only, (S. S., 6331,6924.) Cobble stones, (837 a, S. S., 5877.) 10 Cockades, leather corrugated and enamelled, not as hat-trimmings under 448, but as rafs. of Ir. under 403, (.S. S., 7306.) SO Cocoa confectionery in fancy boxes, (244, S. S., 6727.) 50 Perct Cocoa fibre, dyed, known as kitul fibre, (676, S. S., 6661.) Free. Cocoa, Fry's malted, as prep, cocoa, (292, S. S., 6518.) 2 cts. per lb. Cocoanut, desiccated, (837 h, S. S., 6483.) 20 Cod-liver oil, (92, S. S., 7141.) 25 Cod-oil, no allowance for " foots or sediment," (S. S., 7310.) Colehicum, wine of, (118, S. S., 6006.) 50 cts. per lb. Colla's iron pills, (99, S. S., 6687.) 50 Colla's reduced iron, (99, S. S., 6837.) 50 Colla's santonine dragees, (99, S. S., 6837.) 50 Collars, cotton emb., (325, S. S., 6870.) 40 Collars, emb., cotton ch. v., (324 a, S. S., 6062.) 35 Same, linen ch. v., (337, S. S., 6062.) 30 Collars, silk, feathers and fur, S. and fthrs. ch. v., (383, 429 6, 823, S.S., 6252.) 50 Collector's assessment of duty final in absence of legal protest and appeal. (S. S., 7049.) Colleges, affidavit on free entries of books for, (S. S., 6550.) Colleges, &c., oaths on free entries for, (S. S., 6599.) Coloring for sugar and confectionery, (837 b, S. S., 5732.) 20 Colors, mineral, for ptg. china, (87, S. S., 6184.) 25 Colors, aniline, " Jaune Indien," (82, S. S., 5686.) 35 Combs, glass balls for ornamenting, (143, S. S., 5723.) 45 Compasses, mariners', and others, (143 or 216, S. S., 5977, 5984.) 45 Compasses of iron for drawing, small, with pen- cil on one point, (216, S. S., 7276.) 45 " Composition glass balls," so-called, of colored glass with brass attaching screws, (143, S. S., 5992.) 45 Composition metal in sheets or strips, (216, S. S., 6709.) 45 Concentrated sour orange-juice, (543, 825, S. S., 6589.) Free. "Confectionery in boxes," so-called, but colored and in 7 lb. boxes, and val. under 30 cts. per lb., (243, S. S., 6961.) 10 cts. per lb. Confectionery, turron, dtbl. as under 244, (S. S., 5954.) 50 Consular certificates, none on goods purchased outside of consul's district, (S. S., 7160.) Consular certificates required to manifests and invoices of vessels bound to ports of Guatemala, (.S. S.,5894.) Copper ore, cont'g over 314 P^r cent, of fine cop- per, (186 a, S. S., 6035.) On fine copper cont'd therein, 214 cts. per lb. Copper plates, engraved, (199, 822, S. S., 6380.) 25 Copper powder-flasks, (216, S. S., 5934.) 45 Copper wire insulated, (216, S. S., 5899.) 45 Copying paper, (392 6, S. S., 6083.) 25 Cord, cotton, cuv:'red with metal, (427, 822, S. S., 6S40.) 25 Cordials, duty only on actual quantity imported, (S.S.,5974.) Cord, metal, formilitary trimmings, (427.822, S.S., 6547.) 25 Cord, silk and cotton, (383, S. S., 6650.) 50 Cords, C. and rubber, r. ch. val., (453, S. S., 5940.) 30 Cords, plated, (427, 822, S. S., 6.''>47.) 25 Cords, S. and rubber, S. ch. val., (363, S. S., 5940.) 50 Corduroy, cotton, (325, S. S , 5909.) 40 SUPPLEMENTARY SCHEDULE OF DUTIES. 61 Per ct. Cork floats, cork, quill and met., cork eh. v., (422, S. S., 6178.) 25 " Cork hat-tips," so-called, (422, S. S., 7341.) 25 Cormbs, or corms, as bulbs or bulbous roots, not med., (405, S. S., 7280.) 20 Corn, cannot be entered as seeds, (S. S., 6156.) Corn plasters, felted wool, dtbL under 362 as mfs. ofW., (S. S., 6576.) Corn starch residuum (837 a, S. S., 6269.) 10 Corn starch residuum, correction of error in S. S., 6269, (S. S., 6641.) Corset laces, linen, (336, S. S., 6119.) 40 Cotton and jute tapestry goods, C. ch. v., (324 a, S. S., 6003.) 35 Cotton and rubber braid.r. ch. t., (453, S. S., 5940.) 30 Cotton and rubber cords, r. ch. v., (453, S. S., 5SM0.) 30 Cotton and rubber webbing, (495, S. S., 5940.) 35 Cotton bobbinets, as C. laces, (325, S. S., 5944.) 40 Cotton brace webbing, (495, S. S., 6587.) 35 Cotton braids, (324, 3. S., 6733.) 35 Cotton chenille cloth in the piece, as countable cottons, (S. S., 7186.) Cotton cloth with narrow silk selvage, dtbl. as countable cottons, (S. S., 6120.) Cotton cloths cut into strips for mf. of frillings, remain dtbl. as countable cottons, (S. S., 7325.) Cotton corduroy, (325, S. S., 5969.) 40 Cotton, crossbar muslin, as countable C, (S. S., 6349.) Cotton curtains, Madras and Crete, emb., (324, S. S., 6630.) 35 Cotton curtain stuff, known as Madras muslin, dtbl. as countable cotton, (S. S., 6009.) Cotton doylies, damask, (325, S. S., 629S.) 40 Cotton emb. collars, (325, S. S., 6870.) 40 Cotton emb. with wstd., dutiable under363, (S. S., 6309.) Cotton fabrics, open work with parallel rows of emb. in the centre, (325, S. S., 6360.) 40 Cotton frilling, as C. trimmings, (325, S. S., 7226.) 40 Cotton gloves, (322 or 324, S. S., 624S.) 35 Cotton, hemmed handkerchiefs of, (325, S. S., 6267.) 40 Cotton Italians, with very meagre silk stripes — as countable cottons under 319, 320, 321 and 823, (S. S., 6706.) Cotton lace, shams, and bed sets, (325, S. S., 6214.) 40 Cotton lappets, so-called, figured in the loom with colored yarn, dtbl. as colored countable cotton, (S. S., 6456.) Cotton linings of knit woollen caps, not entitled to separate els., (S. S., 5656.) Cotton nainsooks, satine checks, jaconets, and corded mulls of, dtbl. as countable cottons, (S. S., 6328.) Cotton plush, (324 o, S. S., 6312.) 35 Cotton, S. and rubber webbing, S. ch. v., (495, S. S., 5940.) 35 Cotton seed, an oil seed under 4.52, (S. S., 5895.) J ct. per lb. Cotton stockings, fashioned or .shaped wholly or in pt. by knitting machines or frames, (323, S. S., 6248.) 40 Cotton stockings, wholly, oronly ptly, fashioned on knitting frames, (.323, 824, P. S., 5961 . ) 40 Cotton tapes, with names or trademarks woven in, (324, S. S., 6710.) 35 Cotton tapestry borders, colored, slight metal ad- mixture, dtbl. as countable C, (S. S., 6373.) Per ct. Cotton tarlatans and revere stripes, as countable C, (S. S., 6360.) Cotton trimmings or edgings, known as "crochet edgings," (325, S. S., 6443.) 40 Cotton underwear, emb. by hand, (324 a, S. S., 5986.) 35 Cotton velvet ribbons, (325, 822, S. S., 65W.) 40 Cottons, countable and embroideries, separate additional duty for unden-aluation, (S. S..6527.) Cottons, countable, proviso 320 d, e and / applies to both 319 and 320, (S. S., 6995.) Coverings and fittings of imported merchandise, when to be included in dtbl. val., (>:. S., 5922.) Coverings, balings for burlaps, not dtbl., (S. S., 5987.) Coverings, barrels containing cement not in- cluded in dtbl. val., (S. S., 5997.) Coverings, cigar boxes, (S. S., 6192.) Coverings, outside, of bottled Chutney not dtbl., (S. S., 5777.) Coverings of goods. (»eeS. R., 6185.) Coverings of goods, increase of value by reason of, when not subject to additional duty under 1862, Pt. I., (S. S., 5748.) Coverings of goods, when dutiable, (P. S., 5706.) Coverings, opinion of Attorney-CJeneral, (S. S., 6121.) Covers, silk embossed, for parchment rolls, contg. Old Testament, impt. for church as regalia, (771, S.S., 6855.) Free. Covers, stand and table, jute, met., &c., jute ch. v., (334, S. S.,6G60.) 35 " Crepe diamond hat-trimming," so called, of metal and cotton, met. ch. v., (216, S. S., 6910.) 45 Crete curtains, emb., (324, S. S., 6630.) 35 Crimes, false assumption of official authority, (870.) Crocus, or " polishing powder," so called, (87, S. S., 6G58.) 25 Crushed oil cake, (748, 825, S. S., 6391, 6445.) Free. Curb chains, iron or steel (415, S. S., 6101.) 35 Curlers, kid-hair-, iron wire, jute and Ir., I. ch. v., (216, 823, S. S., C432.) 45 Curling-stone handles, brass, (685, S. S., 7212.) Free. Curry combs. (216, S. S., 6337.) 45 Curtains, linen, part lace, (334, S. ?., 5868.) 35 Curtains, Madras and Crete, emb., (324, S.S.,G630.) 35 D. Damage allowance, examination of sugar and green fruit for. (S. S., 6121'..) Damage allowance, none on nldse. not in custody of govt., (S. S.,7312.) Damage, allowance of, on spirits, Ac, (S.?., 5837.) Damage allowance on oranges and lemons, (S. S., 6688.) Damage allowance ; prerequisites, (P. P., 6869.) Damage allowance, wlien application for, to be filed as to I. T. goods, (S. S., 5911.) Damage allowance, sampling and testing sugar at ports other than New York, (S. S., 612S.) Damaged dress goods, duties paid thereon cannot be refunded, (.S. S., 5648.) Damaged goods in bond, stencilling of, (.S. S.. 7193.) Damage for rust on tin plate allowable, (P. P., 5978.) 62 SUPPLEMENTARY SCHEDULE OF DUTIES. Per ct. Damage from rust to iron or steel, or to mfs. of either or both, no allowance or reduction of duty to be made for, however it may be pro- duced, (l&l.S. S., 72%.) Damage on currants, when not allowed, (S. S., 6531.) DandeUon root, raw or prep., (290, S. S., 6865.) 2 cts. per lb. Dehaut's purgative pills, (99, S. S., 6837.) 50 Debenture certificates, when received as duties, (S. S., 6072.) Decanters, glass, with musical attachments, (135 or 143, S. S., 6355.) 45 Delivery of examined packages, (S. S., 7047.) Desiccated cocoanut, (837 6, S. S., 6483.) 20 Desnoix & Co.'s plasters, (99, S. S., 6837.) 50 Desnoix's thapsia plaster, (99, S. S., 6687.) 50 Diamond powder for the hair, (99, S. S., 6113.) 50 Diamonds, engravers', (216, S. S., 6907.) 45 Disinfecting powder, comp. of ten or more sub- stances, with carbolic or cresylic acid as the disinfecting agent, (837 5, S. S., 7200.) 20 Distilled spirits, domestic, expt., with intention to re-impt., not entitled to entry under Sec. 2500, Rev. St., ante, Pt. 1, 909. (For disposition of, see S. S., 6856, 6885-6, 6892.) Dog-biscuit, (837 6, S. S., 7304.) 20 Dog-collars, of leather and brass, (216, S. S., 7175.) 45 Dolls' silk stockings, (425, S. S., 5967.) 35 Domestic spirits or other products, exp. and re- imported, not entitled to benefits of w. h. sys- tem, (S. S.,5829.) Down and cotton trimming, {see S. S., 6208.) Doylies, cotton damask, (325, S. S., 6298.) 40 Drawback allowed on bituminous coal used on ferry and other harbor boats under 417 h, (S. S., 6079, 6509.) Drawback, coal used on yachts not entitled to, (S. S., 7178.) Drawback, entries of fruit for exp. with, (see Regs., S. S., 6488.) Drawback, none on domestic spirits exp. and re- turned, (S. S.,5859.) Drawback, not allowed on discs and scraps of tin from mfs. on which drawback has been al- lowed, (S. S.,6756.) Drawback, not allowed on mfs. from scraps, (S. S., 6662.) Drawback, 1 per cent, not to be retained on coal bonded for use on vessel, (S. S., 5873.) Drawback of Int. Rev. tax on whiskey, not al- lowed unless expt. by vessel under Sec. 3329, Rev. Stat., (S. S., 6864.) Drawback on bags, amendment of rules, (S. S., 7181.) Drawback, on bags and bagging, addl. regula- tions, (S. S., 6708.) Drawback on bags and bagging, (see Regs., S. S., 6728.) Drawback on bags and bagging, (S. S., 6755.) Drawback on certain materials u.sed on vessels built in U, S. for foreign account, 875 Drawback on coal of harbor steam vessels, (S. S., 6079.) Drawback on coal of steamers, (S. S., 5752.) Drawback on coal used on tug boats, harbor and local steamers, and lighters, rules,. (S. S., 6955.) Drawback on coal without entry, not allowed, (S. S., 6853.) Per ct Drawback on glue sizing, (S. S., 5669.) Drawback, on goods on which over $50 duty had been paid, but which have been reduced below by unavoidable wastage, not barred, (S. S., 7089.) Drawback on mfd. articles, certain rates revoked, (S. S.,5804.) Drawback on molasses, ssrup, (S. S., 5750.) Drawbacks for repairs of vessels. Indorsement on registers when made, (S. S., 6542.) Drawback on refined sugar and sirup, (S. S.,5755.) Drawback on rum mfd. from molasses, (S. S., 6671.) Drawback on salt used in curing meat, addl. Regs., (S. S., 6708.) Drawback on salt used in curing meats, and on bags mfd. of imp, mat., (see Rules, S. S., 6950.) Drawback on salt used in curing exp. meats, (S. S., 6755.) Drawback on salt used in curing smoked meats, maximum allowance, (S. S., 6560.) Drawback on salt used in packing canned meats, (S. S., 6517.) Drawback on scarfs made of impt. silk lace and tinsel, (sees. S., 7090.) Drawback on sugar and sirup, (S. S., 6157.) Drawback on sugar refd. from molasses, (S. S., 6480.) Drawback on tin cans, (S. S., 6656.) Drawback, time for allowance of, under 1982, Pt. I. not limited, (S. S., 6748.) Drawback, re-importation of goods exp. with, (S. S., 6769.) Drawing compasses, of iron, small, with pencil on one point, (216, S. S., 7276.) 45 Dress goods, cost of rolling, part of dtbl. v. (S. S., 6542.) Dress goods, mousseline de laine, dtbl. under 305, (S. S., 7331.) Dress goods, silk and wool mixed, S. ch. v., dtbl. under 365 a, 6, and c, (S. S., 7037.) Dress goods, tickets on, not dtbl., (S. S., 5789.) Dress goods, women and children's. Proviso in 365 held to apply to all-wool goods only, (S. S., 6924.) Dress shields, silk and rubber, S. ch. v., (383, S. S., 7185.) 50 Dr. Burgrave's granules of aconite, (99, S. S., 6687.) 50 Dr. Colla's iron pills, (99, S. S., 6687.) 50 Dr. D'Albespeyse's epiplastique plasters, (99, S. S., 6687.) 50 Dried abelones, prep., (283, S. S., 5905.) 25 Dried oysters, oiled, (283, S. S., 5902.) 25 Dr. Rabuteau's iron dragees, (99, S. S., 6687.) 50 Drugs, repacking of, for exp., (S. S.,6572.) Dr. Willmar Schwabe's homoeopathic coffee, (290, S. S., 6922.) 2 cts. per lb. Dubois' Swiss tea, (99, S. S., 6837.) 50 Ducro's elixir, (99, S. S., 6687.) 50 Dulcamara twigs, (636, S. S., 6388.) Free. Dusart's syrup of lacto-phosphate of lime, (99, S. S.. 6837.) 50 Dutch metal clippings, (187, S. S., 6741.) \\^ ct. per lb. Dutant's fecula, or infant's food, (99. S. S., 6837.) 50 Dutiable cliarges, labels and wrappers of yarn, (S. S., 6191.) Dutiable charges, rule for distribution of, where good.s in one invoice pay different rates of duty, (S. S., 5C59.) SUPPLEMENTARY SCHEDULE OF DUTIES. 63 Per ct. Dutiable charges, tickets on dress goods not, (S. S., blbd.) Dutiable value, charges not to be deducted from invoice statement, ^S. S., 5692.) Dutiable value, cost of rolling dress goods, part of, (S. S., 6o42.) Dutiable value of wool is that of the last port or place of expt. to U. S., (S. S., 6008.) Dutiable value, royalty on patents not an ele- ment, (S. S.,57J9.) Dutiable value, what coverings and charges in- cluded in, (S. S., .')700, 5922.) Dutiable values, charges, &c., (see S. S., 6296.) Dutiable values, to be those of the country where the invoice is made and goods exported to U.S., (S. S., 0158.) Duties, no fees for receipts for, (S. S., 5872.) Duties, refunds under 854, (S. S., 6170.) Duties, where two or more rates are applicable the highest rate to govern, (S. S., 6875.) Duty, addl. or penal, none on free goods, (S. S., 6763.) Duty, addl. under Sec. 2900, Rev. St., Pt. I, 1862, not a penalty which the Sec'y of Treasury can remit, (S. S., 7308.) Dyed flowers and grasses, (94, S. S., 6090.) 10 " Dyed leather," so-called, but really ptly. mfd. gloves, (436, S. S., 5923.) » 50 Dynamo-electric machine, (216, S. S., 6719.) 45 Dyes, aniline, " Jaune Indien," (82, S. S., 5686.) 35 E. Earthenware basins, printed, (125, S. S., 6954.) 60 Earthenware, called Guadalajara pottery, (125, S. S., 6639.) 60 Earthenware, decorated, small cups, plates, &c., of, intended for children, (125, S. S., 5929.) 60 Earthenware rabbits, decorated, (125, S. S., 6578.) 60 Earthenware tiles, decorated, for wainscotings, &c.. (125, S. S., 6894.) 60 Earthenware tiles, unfit for paving, (127, S. S., 6713.) 55 Earthenware, "white granite thirds," rules for appraisement of, (S. S., 6738.) Earthenware wash-tubs, known as "porcelain tubs," holding over 10 gals., (127, S. S., 7022.) 55 Eau de quinine, hair tonic, (99, S. S., 6407.) 50 Eau de vie degentiane, so-called, (313, S. S.,6890.) $2 per pf gal. Eau flgaro, hair dye, (99, S. S., 6837.) 50 Edible beans and pease, as nat. veg. + -|- +, (286, S.S., 6948.) 10 Educational institutions, affidavits on free entries of books for, (.S. S., 6550, 6557.) Effects and tools of trade. Steamboat with nets, &c., not personal effects nor tools of trade under 815 a of fisherman arriving in U. S., (S. S., 7048.) Effects, household and personal, impt. before or after arrival of owner, Reg. as to, (S. S., 7137.) Eflfects, household and personal, non-dutiable, packed with forfeited mdse. not confiscable, (S. S., 7344.) Effects, personal, a large box of writing paper and envelopes, val. at S175, not free as, under 815 a, (S. S., 7010.) Egg-yolk for tanning, consisting of yolks mixed with brine, (689, S. S., 7315.) Free. Per ct. Egg-yolks, salted, (837ft. S. S., 6277.) 20 Egyptian laces, cotton, (325, S. S., 7330.) 40 Eider duck skin quilts, as mfs. of fur, (435, S. S., 6966.) 30 Elastic braid, cotton and rubber, r. ch. v., (453, S. S., 5940.) 30 Electric bells and lamps, (143 or 216, S. S., 5941.) 45 Elixio papaine, ale. med. prep., (118, S. S., 6500.) 50 cts. per lb. Embossed goat skins, (461, S. S., 5705.) 20 Embossed satin, long strips of 7% in. wide and nut cut to proper lengths for hat-linings, (383, S. S., 6522.) 50 Embroidered collars, cotton ch. v., (324 o, S. S., 6062.) 35 Embroidered collars, linen ch. v., (337, S. S., 6062.) 30 Embroidered jute and metal velours, (216, S. S., 5666.) 45 Embroideries and countable cottons, separate additional duty for undervaluation, (S. S., 6527.) Embroideries, cotton underwear emb. by hand, not classified as, but as mfs. of c, + + + (324 a, S. S., 5986.) 35 Embroideries, plated met., (427. 822, S. S., 6547.) 25 Embroideries, worsted on cotton, dtbl. under 363, (S.S., 6309.) Embroidery canvas, C. dtbl. as countable cottons, (S. S., 6362.) Emery mfd., (837 6, S. S., 6314.) 20 Emery paper, (388, S. S., 6980.) 15 Enamelled silver flowers, for mf. of jewelry, (459, S. S., 6222.) 25 Enamel, white, (143, S. S., 5896.) 45 Engineers' instruments, metal, (216, S. S., 7133.) 45 Engravers' diamonds, (216, S. S., 6907.) 45 Engravers' tools, known as diamond-pointed pen- cils and consisting of small splinters of bort set in metal handles, (216, S. S., 7241.) 45 Engravings for a school not free under 759, (S. S., 6102.) Enfleurage pomades, (837 6, S. S., 5968.) 20 Entries for I. T., owner's oath, {see 8. S., 7056.) Entries, separate for consumption and warehouse of goods of same invoice, treated as one with like liabilities, (S. S., 5779.) Entries, the cumulation of more than one day's shipments into one import entry not allowed, (S. S., 7122.) Entries, time of completion, (S. S.. 5645.) Entries upon pro forma invoices, not to be al- lowed, except on oath that the present produc- tion of a consular invoice is impracticable, and the filing of a bond for the production thereof, o free, (S. 8., 6777.) Horses of physicians, for professional use, not free under 062 or 815 a, (8. 8 , 7180.) Hose, merino, knit, dtbl. according to value per lb., (363, 8. 8., 6135.) Hosiery, cotton, with silk clocks of inconsider- able value, as cotton hosiery under 322 or 3'23, (8. 8., 5833.) Hosiery, merino, of wool and cotton, dtbl. under 303, (8. 8., 5079.) Household effects, intended for sale, not entitled to free entry under 662, (8. S., 7143.) Hydraulic-press cloth of hair, dtbl. under 303 ac- cording to value, (.^. S., 6050.) 20 30 SUPPLEMENTARY SCHEDULE OF DUTIES. 67 Per ct. Imitation bronze ware, (216, S. S., 60 17.) 45 Immediate delivery of goods imported in ves- sels, (S78.) Immediate transportation acts, amendments of, (8SO-8S0.) Immediate transportation, a/^ matches excluded from privileffesof, (S. S., 5912.) Immediate transportation, free goods for, (see S. S., 5970.) Immediate transportation goods, when applica- tion for damage to be filed, (S. S., 5911.) Immigrants, landing of convicts, lunatics, idiots and paupers prohibited, (S. S., 5811.) Immigration Act, Ruling of Sup. Court, (S.S., 6714.) Importation of I. T. goods dates arrival at ex- terior port, (S. S.,5749.) Importations valued under SIOO. (see S. S., 6183.) India rubber and C. braid, r. ch.v., (453, S. S., 5940.) 30 India rubber and cotton cords, rubber ch.v., (453, S. S., 5940.) 30 India rubber and C. webbing, (495, S. S., 5940.) 35 India rubber and silk cords, S. eh. val., (363, S. S., 5940.) .W India rubber bags for children's balloons, (425, S. S., 6018.) 35 India rubber coats, rubber and cotton, (453, S. S., 6069.) SO India rubber, C. and S. webbing, S. ch. v., (495, S. S.,r;940.) 35 India rubber hoof-pads, rubber and iron, (216, S. S., 6994.) 45 India rubber scraps, new, fit only for re-mf, (724, S. S., 6067.) Free. Infusion aloohnlique de brou de noix, at 53 de- grees, (312, S. S., 5682.) ' $2 per pf gal. Injection Brou, (99, S. S., 6837.) ,50 Ink-blotters, shell, paper, and woollen cloth, dtbl. under 362, according to value per lb., (S. S., 720S.) Inkstands, glass and bronzed met., (135 or 216, S. S., 6683.) 45 Insect powders, of dried flowers, ground, (91, S.S., 0161.) 10 Institutions, educational, affidavits on free en- tries of b )oks for, (?. S., 6550, 6557.) Institutions, educational, oath for free entry of books, etc., for. (S. S., 5821.) Institutions, rules for free entries of importations for, (S.S., 6041.) Insulated copper wire, (216, S. S., 5899.) 45 Insulators, of earthy or mineral sub. (127, S, S., 6699.) 55 Internal Rev. exp. bonds, cancellation of, (S. S., 5815.) Internal Revenue stamps, foreigm, not merchan- dise under tariff laws, (S. S., 72':3.) Free. Internal Revenue stamps, frn., when part of the dtbl. value of proprieta-y medicines. (P. .=!., 6382.) Invoices, correction of clerical errors in, (S. S., 6590.) Invoice, goods of one invoice, separately entered for consumption and warehouse, subject to like liabilities, (3. .S.,5779.) Invoice values, additions to by importer under protest and appeal, to avoid forfeiture, final, (S. S., 7075.) Per ct. Iron " acme sockets," ptly. mfd., (216, S. S„ 7041.) 45 " Iron and steel nails,'' so-called, but intended for button materials, (216, S. S., 6397.) 45 Iron bar ends, charcoal, (148 d, S. S., 6851.) $22 per ton. Iron, black taggers, vot pickled, cleaned and cold rolled, (1516, -.S.,60-.3.) 30 Iron castings for machinery, ptly. mfd., (216, S. S., 6829.) 45 Iron castings, rough, for use in machinery, ptly. of domestic mf (157, P. S., 7224 ) 1% ct. per lb. Iron chains, under %-iu. diam., (171, S. S., 6155.) 2M cts. per lb. Iron, 148 d, " (charcoal iron,) " held to apply only to iron,embraced in 148, and not to 150 and 180, (S.S.,5910.) Iron clippings, (215, S. S., 6M4.) 20 Iron, cr. ox. of, (638, S. S.. 5972.) Free. Iron curb chains, (415, S. S.. Oini.) 35 Iron frames for holding plush, not dtbl., (S. S., 6422.) Iron frames for painted glass windows, classified with the windows to which they belong, (S. S., 6681.) Iron furnace castings, ground and fitted to be put up, (157, S. S., 5939.) l'^ ct. per lb. Iron lock pieces or wedges for portable railroad tracks, (165, S. S., 6392.) 2]/^ cts. per lb. Iron pills, (93, S. S., 68;?7.) 25 Iron railing-points, (216, S. S., 6798.) 45 Iron sheets or plates, tinned, 112 by 38 inches, thinner than 1'/^ inch, and not thinner than No. 20 w. g., (1156 andc, S. S., 6455.) lis + % ct. per lb. = 1^ ct. per lb. Iron shot and shell, old, but not having been in actual use, or fit only for remf., (157, S. S., 6001.) l\i cts. per lb. Iron show cards, (216, S. S., 6141.) 46 Iron tagger.s-, common or black, No. 30 w. g. or thinner, (1.516, S.S., 5794.) 30 Iron tie-rods, with screws on each end and nuts and washers, as bolts under 104, (S. S., 6968.) 2;< cts. per lb. Iron trace chains, dtbl. under 171, (S. S., 5948.) Iron turnings, (215, S. S., 61.50.) 20 Iron, oval-shaped charcoal, not classifiable under 148r/, (S. R., 6.586.) Istle grass, (636, S. S., 6293.) Free. Italian cloth, silk striped cotton, C. ch. v. witli only a few threads of silk, as countable cottons under 319, 320, or 321, and 823, (S. S., 6706.) Italian cloths, proviso in 365 held to apply to all- wool goods on'y, (S. P., 6924.) Italians, wstd. and W., proviso 365/ held to app'y only to all-wool goods, (S. P.. 6C31.) I. T. goods, regulations for transportation of, by land and water carriage. (P. S., 64."2.) I. T., shipments of goods for, cannot be divided,*"?. S.,7171.) I. T. to Washington and Georgetown alike, (S. S., 6618.) Ivory, scroll or veneering, for covering piano keys, but adapted to other uses, (399, S. S., 6395.) SO Ixle or istle leaves and fibre, dried, (636, S. S., 6801.) Free. Jackets, leather, lined with wool, (366, S. S., 6679, 7317.) 40 cts. per lb. and 86 68 SUPPLEMENTARY SCHEDULE OF DUTIES. Per ct. Jaconets, cotton, as countable cottons, (S. S.,6328.) '■Japan gold size," so-called,(711, S.8.,6G90.) Free. Japanese imitation leather paper, (392, S. S., 6fi-16.) 25 Japanese metallico, (119, S. S., 7131.) Jaune Indien, (82, S. S., 5686.) Jewellers' screws, brass wire, (216, S. S., 7159.) Jewelry, stone settings cut for, (180, S. S., 6279.) Jewsharps, (469, S. S., 593S.) Joy's anti-asthmatic cigars, (99, S. S., 6807.) Julieu's fruit laxative, (99, S. S., 6837.) Jute bagging, double warp Dundee, (342, S. S., 6343.) Jute canvas, (334, S. S., 6.537.) Jute fabrics, com. known as "jute canvas and paddings," "burlap canvas," "Pellisier can- vas," and " military paddings," (334, S.S., 6537.) Jute velours emb. with metal, (216, S. S., 5666.) Jute velours, J. ch. v., met. slight val., (334, S. S., 5963.) K. Kali, citrated, (92, S. S., 6006.) 25 Kid-hair curler's, iron wire, jute and Ir., I. ch. v., (216,823, S.S., 6432.) 45 Kieselguhr, earth, hair and moss, for steam pack- ing, (8376. S. S., 6287.) 20 King's bouquet oenanthique, (99, S. S., 6837.) 50 " Kitul fibre," cocoa fibre dyed, (676, S. S., 6661.) Free. Kitul, or cocoa fibre, oiled, (636,676, S. S., 6672.) Free. Knife handles, parts of shells for, further ad- vanced in mf than merely " cut out," (486, S. S., 6985.) 25 Knit woollen Scotch caps, cotton linings of, not entitled to separate els., (S. S., 5656.) Knives, pocket budding, (207 a, S. S., 6016.) 50 Labbarroque's wine of quinia, (99, S. S., 6837.) 50 Lace. Hamburg net.. (32-5, S. S., 6371.) 40 Lace, Nottingham, in the piece for window cur- tains, (325,8. S.,5956.) 40 Lace paper, (3S8, S. S., (^677.) 15 Laces, wstd., similar to yak lace, dtbl. under 363, (S. S.,6311.) Lace yokes, thread, (337, S. S., 6469.) 30 Laces, silk and beads, S. ch. v., dress and hat trimmings, (383, S. S., 6375.) 50 Lacquered boxes cont'g tea, duty on, (S. S., 5770.) "Lacquer varnish," so-called, as spirit varnish, (119. S.S., 0901.) 81.32 per gal. and 40 Lacteous farina, or Nestle's milk food, (837b, S. S., 6926.) 20 Lacteous food, prep., (8376, .S. S., 7082.) 20 Xactucarium paste and sirup, (99, S. S.. 6915.) 50 Ladies' woollen jackets and cloaks, knit, dtbl. under 3i"i3as knit goods, (.S. S., G065.) L'Aftecteur's blood pnrifyingslrup, (99, S. S. ,68,37.) 50 Lanterns, toy, wood, paper, and metal, (425, S. S., 6781.) 35 Laroche's wine of quinia, (99, S. 8 , 6837.) 50 Lastings, d till, according to value per lb. under 363, («. S.,6137.) ^Lava tips for gas burners, (127, S. S., 6502.) 55 Per ct. Laville's curative liquor, (99, S. S., 6687.) 50 Laville's gout liquor, (99, S. S., 6837.) 60 Laville's gout pills, (99, S. S., 6837.) 50 Laville's gout and rheumatic pills, (99, S. S., 6687.) 50 Lead in pigs, alloyed, nearly 9~}4 per ct. lead, (189, S. S.,6786.) 2cts. perlb. Leather belting, as mf. of Ir., (463, S. S., 6967.) 30 Leather buffings, split grain side of cattle hides, (460, S. S., 6916.) 15 Leather cases cont'g pipes, cigars, cigarette-hold- ers, (476 a, S. S., 6040.) 70 Leather, dyed and cut into shapes for gloves, dtbl. as ptly. mfd. gloves under436, (S. S., 5923.) 50 Leather jackets, lined with wool, (366, S. S., 7317.) 40 cts. per lb. and 35 Leather, new scrap, (460, S. S., 5993.) 15 Leaves, sage, cr., (636, S. S., 6791.) Free. Lebeuf 's vermifuge for tape- worm, (99, S. S., 6837.) 50 Lecterns for churches, not free under 771, (S. S., 7229.) Lelievre's Iceland moss poultice, (99, S. S., 68-37.) 50 Lemon-peel, pressed in sugar, (302 a. '^. S., 7216.) 35 Lemons, damage allowance on, (S. S., 6688.) Lemons in packages, + + +, see S. S., 5965 as to dtbl. value. Lenses, pebble, rough, (95, S. S., 6231.) 10 Lenses, spectacle, Brazil or Scotch crystal, ptly. mfd., (665, S. S., 71S3, 7204.) Free. Lentil-seeds, usually called lentils, (286, S. S., 7138.) 10 Lera's solution of iron and soda, (99, S. S., 6837.) 50 Lettuce seeds, (465, S. S., 6227.) 20 Liens for freight, {see S. S., 5866.) Limes, ess. oil of, (575, S. S., 6274.) Free. Linen and C. shirts, L. ch. v., (334, S. S., 5699.) 35 Linen braids and tapes, (336, S. S., 6443.) 40 Lineu corset laces, tapes and braid, (336, S. S., 6119.) 40 Linen handkerchiefs, plain or emb., (334, S. S., 5875.) 35 Linen-lace bed-sets, so called, silk and lace, flax ch. v., as mfs. of flax -f- -h +, under 334, (S. S., 7272.) 35 Linen nets for game bags, (336, S. S., 6689.) 40 Linen towels with figd. colored cotton borders and centres woven in, (334, S. S., 6347.) 35 Linen windowcurtains, part lace, (334, S.S... 5868.) 35 Linseed, (466, S. S., 6978.) 20 cts. per bu. of 56 lbs. Linseed oil, " artists," (27, S. S., 7320.) 25 cts. per gal. of 7J^ lbs. Lint, (334, S. S., 6006.) 35 Liquid gold, as a paint, (87. 822, S. S., 5814.) 25 Liquors, duty only on actual quantity imported, (S. S., 5974.) Liquors, in demijohns of over 1 quart, impt. of illegal, (S. S., 7286.) Lithographers' needles, (216, S. S., 6716.) 45 Lithographic printing paper, (386, S. .'^.,6201.) 20 Lithographic rollers, wood and Ir., wood ch. v , (233, S. S., 6136.) 35 Lizards, prep, for med. pps., (93, S. S., 6265.) 25 Lobster cans, filled, impt. under Treaty of Wash- ington, dtbl. under 2181, Pt. I., (S. S., 5891.) Lobsters, shelled, (783, S. S., 7080.) Free. Locust fruit, or St. John's beans, (704, S. S., 6874.) Free. Loeflund's diastase malt extract. (99, S. S., 6917.) 50 Logs, tafTrail ship, (216, S. S., 6187.) 45 Looking-glass plates polished, circular and with ground unptlished rims, 135, S. S., 6524.) 45 SUPPLEMENTARY SCHEDULE OF DUTIES. • 69 Per ct. Lozenges, Nelson's gelatine, (99, S. S., 6946.) 50 Lumbei' cannot beimpt.iu bond to be planed and exported. (."^.S., 567l>.) Lumber, piue, irregular sizes, (219 b, S. S., 6427.) $2 per 1(100 ft. bd. meas. Lumber, rough pine in pieces 12 to 16 in. long, (234, S.S., 5919.) 20 Lumber sawed, being narrow pine strips, 12 feet long and of various widths and thicknesses, (219, S. S., 6:)71.) $-2 per 1000 ft. bd. meas. Lumber sawed, duty and measurement of, (S. S., 5915.) Lumber, sawed of irregular sizes from slabs, &c., (219 b, S. S., 6358.) $2 per lOuO ft. bd. meas. M. Marcellen Pouillet's powder for sulphur-baths, (99, S. S., 6837.) 60 Marcellen Pouillet's sulphur powder, (99, S. S., 6837.) 50 Madras curtains, emb., (324, S. S., 6630.) 35 Madras muslin, cotton, dtbl. as countable cotton, S. S.,6007.) Magnesia, citrate of, (92, S. S., 9291.) 25 Magnesia, eff. citrate of, (92, S. S., 5949.) 25 Magnetic sand, «() called, being magnetite iron- ore, used solely for mf. of iron, (144 a, S. S., 712G.) 75 cts. per ton. Mail, gold and silver coins, precious stones and jewelry, received by, duty and regs. concern- ing, (S. S., 7281.) Mail, impts. through, in sealed pkgs. suspected of containing dtbl. goods, how disposed of, (S. S., 7222, 7239.) Mail, printed matter impt. through, subject to duty under 384. See exception. (S. S., 6857.) Mail, return of unclaimed impts. by, (S, S., 6611.) Mailed matter, when not held to be packed pack- ages, (S.S.,5852.) Mails, importations through, how to be reported, (S. S., 6124.) Mails, repeal of laws compelling U. S. vessels to carry, (876.) Maize, patent roasted, (837 6, S. S., 7071.) 20 Malt liquors, duty only on actual quantity im- ported, (S. S., 5974.) Malt liquors in casks, how gauged, (S. S., 6055.) Mangel wurzel seed, (760, S. S., 7313.) Free. Manifest of transit goods, (S. S., 6793.) Manifestsof cargoes exp. in steamers, (S. S., 5810.) Mantel ornaments, artfl. flowers, &c., in glass shades, dtbl. according eomp. ch. val., (S. S., 6982.) Mantel ornaments, of birds, artfl. flowers, &c., similar to those for milliaery pps., (429, 823, S. S., 6320.) 50 Mantel ornaments of decorated china or parian w., (125, S. S., 5975.) 60 Manufacturing bonded warehouses, restriction as to removals from, (S. S., 7227.) Manures, chem. salts ordinarily used for, (502, S. S., 6264.) Free. Marble baptismal font for church, (468, S. S., 6249.) 50 Marble, curved slab of 4]4 by 2]4 ft., with figures in high, but not full relief, on the concave sur- face, to be used for wainscoting, (468, S. S., 7254.) 50 Per ct. Marble monuments, other than figures in full re- lief, (468, S. S., 7072.) 50 Marble paper, (392, S. S., 6677.) 25 Marble, veined, in blocks ■ roxigh or squared, (467 o, S. S., 6.303.) 65 cts. per cu bic foot. same, sawed, dressed or otherwise, (467 6, S. S., 6303.) SI .10 per cubic foot. " Market value," appraiser's additions, how noted, (S.S., 7005.) Market value, how ascertained, (.S. S., 5806.) Market values, appraiser's sources of information not to be disclosed, (S. S., 6250.) Marine glasses, (143 or 216, S. S., 5977.) 45 Mastic, Brunswick asphalt, (95, S. S., 6336.) 10 Match boxes, pocket, met., (410, S. S., 7275.) 35 Matches, examination of, (see S. S., 6081.) Matches, in boxes, {see S. S., 6185, as to coverings.) Matches, safety, (433, S. S., 5900.) 35 Matches, safety, cannot be entered for I. T. in bond, (S. S.,5912.) Matches, safety, cannot be stored in warehouse, (S.S., 6283.) Match stands, wood and silk plush, with met. matchboxes, (383. S. S., 6636.) 50 Matelass6 cloth, W., S. and C, as mfs. in part of W., either under 362, 363 or 366, according to character of the fabric, (S. S., 7265.) Mathey Caylus' capsules, (99, S. S., 68.37.) 50 Mats, toilet, emb., S., C. and wstd., S. ch. v., (383, S. S., 61C9.) 50 Mattel's homoeopathic remedies, (99, S. S., 6692.) 50 Mattel's pills, (99, S. S., 6692.) 50 Matting, jute, so-called, but held to be jute car- peting, dtbl. under 377, (S. S., 7237. ) 6 cts. per sq. yd. Meat, extract of, (837 6, S. S., 7057.) 20 Medals, britannia-ware for church, (210, S. S., 7246.) 85 Medicated spirits, or Wae-sing wine, in bottles, (118, S. S., 5982.) 50 cts. per lb. duty on bottles, green glass, C.33.) 30 Medicated wine, sherry and quinine, (118. S. S., 6100.) 50 cts. per lb. Medicinal soap, (8, S.S., 7324.) 20 Medicinal specifics, samples of, not entitled to free entry, (S. S., 7091.) Melon seeds, (465, S. S., 5897.) 20 Merchant appraisers' fees, (S. S., 7000.) Merchant appraisers, selection of, (S. S., 6111.) Merino fichus, S. and W., S. ch. v., (366, S. S., .^964.) 40 cU. per lb. and 35 Merino hosiery, wool and cotton, dtbl. under 362, (S. S., 5679.) Merino trowsers, shirts, hose, &c., dtbl. as knit goods under 363, (S. S., 6135.) Metal and thread tapestry, met. ch. v., (216, P. S., 6478.) 45 Metal beads, all, (396, S. S., 6816.) 50 Metal, cotton and sUk fabric, + + -1-, met. ch. v., (216, S. S.. 6010.) 45 Metal covered cord, cotton core, (427, 822, S. S., 6840.) 25 Metal fringe, (427, 8226, R. S., 6149.) 25 Metal fringe, cord, braid, gimp, soutache, and tresse, for use on military uniforms, (427, 822, S. S., 6-347.) 25 Metallic, or saloon central-fire cartridges, (216, S.S., 66.34.) 45 Metal stamps, nickel-washed, (216, S. S., 6711.) 45 70 SUPPLEMENTARY SCHEDULE OF DUTIES. 45 10 30 Per ct. Metal thread, met. and cotton, (401, S. S., 6042.) 25 "Metal thread," so-called, but being ordinary brass wire, (216, S. S., 6436.) Mexico, inspection of cars transporting merchan- dise to, (S. S., 6210.) Mexico, Regs, as to transit goods to, (S. S., 6973.) Mexico, water and land transits to, (S. S., 6260.) Mica waste and soapstone,grd. together, (95, S. S., 6559.) Microscopes, (143 or 216, S. S., 5977.) Microscopes, small, (216, S. S., 6597.) Milan plasters, (09. S. S., 6915.) Military paddings, jute, (334, S. S., 6537.) Mineral paints or colors, for p'tg china, (87, S. S., 6184.) Minerals, cr., advanced by grinding, (95, March 10th, 1884. Bal. unpublished. See also S. S., 5972.) Mineral sub.stances, cr., contg. 67 per cent, of metallic manganese and -^ of 1 per cent, of metallic iron, clsd as manganese ore, (621, S. S., 7273.) Free. Mineral waters, natural, importers not restricted to certificate of owner of the spring to prove character of the water, (S. S.,7128.) Mineral waters. Rules as to certificates, &c., (S. S.,7191.) Mineral wax, refined or "ceresin," (592, S. S., 6258.) Free. Mirror plates, small, 5 by 3 in., oval and rectang- ular, (141, S. S., 6180. 6524.) 4 cts. per sq. ft. Mirror, hand-, with wooden frames, (141, 142, S. S., 6698.) 4 cts. per sq. ft. and add'l on frames Mixed dress goods, silk and wool, S. ch. v., dtbl. under 365 a, 6 and c, (S. S., 7037.) Mixed goods, of free and dtbl. materials, under 823. This provision is held to apply only to the dlM. materials, of which that of ch. v. deter- mines the rate of duty, (S. S., 6179.) Model of steamship " Umbria," (743, S. S., 6831.) Mohair noils, clss'd with 2d-class wool^ under 358, (S. S., 6998.) Mohair noils, fit for mf. of plush, imitations of seal-skins and similar goods, dtbl. under 354 and 358, (S.S., 6707.) Molasses, retention of, on wharf. (S. S., 6105.) Molasses, {see Regs, for sampling sugars, &c.,) (S. S., 5725.) Molasses, sirup, drawback on, (S. S., 5750.) "Monats-hefte fuer Chemie," (Chemical Month- ly,) as periodicals, (745, S. S., .5959.) Free. Monthly publications in stiff covers are not rec- ognized as periodicals under 745, but as books under384, (S.S.,6365.) Moquette, mfs. of wstd. and C, dtbl. under 363 according to weight and value, (S. S., 7094.) Mosaic velvet carpetings, B., (378 a, S. S., 6033.) Moss, dried or cr., (837 a, S. S., 5782.) Moulds, plaster, (127, S. S., 6163.) Mourning bands, not admitted as hat trimmings, (S. S.,730G.) Mourning bands, woollen, for hats, dtbl. as rafs. of W., under 362, (S. S., 6243.) . Muffs, silk, feathers and fur, S. and fthrs. cli. v., (383, 429 6, 823, S. S., 6252.) Mugs, brown, e. w. or stone with raised figures and met. tops, (124, S. S., 657S.) Mulls, corded, cotton, as countable cottons, (S. S., 6328.) 50 25 45 35 Pel- ct. Mulls, Swiss, figured or dotted, dtbl. as countable cottons, (S. S., 6196.) Mushroom spawn, (465 or 837 h, S. S., 5714, 6342.) 20 Musical clock, (414, S. S., 6289.) 30 Musical instruments, silk strings for, (469, S. 8., 5874.) Music boxes, small, worked by hand crank, (469, S. S.,6771.) Musicians' note-liolders, brass, (216, S. S., G8G8.) " " " other, according to mat., (S. S., 6868.) Musk, crude in the pod, includes such as has had one side of the pod removed to sliovv the grain, (S. S., 5646.) Muslin caps for babies and nurses, (324, S. S., 6266.) Muslin, cotton crossbar, as countable C, (S. S., 0349.) Mustard, French, so called, bottles contg., dtbl. under J.33, 134 or 130 according to quality, {see " Glass bottles.") Mustard, French, so called, in bottles, (284, S. S., 5809.) Mustard sauce, (284, S. S., 0280.) Muzzle-loading shot-guns, (202, S. S., 5831, 5907.) N. Nainsooks, cotton, as countable cottons, (S. S., 6328.) Nail cleaners, iron and bone or ivory, iron ch. v., (216, S. S., 6897.) 45 Nails, bellows, malleable cast iron, short with wide heads, (168, 822, S. S., 7257.) 4 cts. per lb. Nails, brass headed, (216, S. S., 6361.) 45 Nasturtium seeds, (465. S. S., 6241. ) 20 Neai cattle, rules for entries of, (S. S., 6411.) " Necktie-needles," so called, made of small flat pieces of iron to fasten neckties, but not in any sense needles, (216, S. S., 7207.) 45 Needles, lithographers', (-10, S. S., 6710.) 45 Nelson's gelatine lozenges, (99, S. S., 6946.) 50 " Ng Gar Pee," (313. S. S., 6040.), $2 per pf. gal. Neuss' patent pin-cubes, (.vc " Pin-blocks.") Newport News an I. T. port, (872. S. 8., 6430.) Nickel coins, frn., for other use than currency, dutiable, (210, .S. S., 6SS7.) 45 same, solely for use as currency, (678, S. S., 6887.) Free. Nickel in plates, (192, S. S., 6004.) 15 cts. per lb. Nestle's milk food, or lacteous farina, (837 6. S. S., 0920.) 20 Nitrates of strontia and baryta, mfd., (92, S. S., 6172.) 25 Nitro-benzole, (81, P. S., 6144-45.) 20 Noils, china grass, waste from combings, (333 6, S. S., 6873.) $15 per ton. Noils, mohair, class'd with 2d-class wools under 858, (S. S., 6998.) Noils, wool, classification of, (seeS. S., 6133.) Note-holders, musicians', of brass, (216, S. S., 0808.) 45 Nottingham lace, cotton, In the piece for window curtains, (325, S. S., 5956.) 40 Nutmegs, ess. oil of, (92, S. S., 6253.) 25 Nuts, hazel, as filberts, (303 b, S. S., 6494.) 3 cts. per lb. SUPPLEMENTARY SCHEDULE OF DUTIES. 71 Oaths, no fees for administering, (S. S., 5995, 6022.) Oats, cannot be entered as seeds, (S. S., 6156.) Ochres, and ochrey earths, ground in oil, and put up in tubes for artists' use, (87, S. S., 5951.) Oehrey earth, known as "tilling up," dtbl. under 89, (S. S., 7132.) dry li ct, per lb., grd. in oil iy< ct. per lb. Odor cases and stands, wood and silk plush, contg. small perfumery bottles, (3S3, S. S., 6636.) " Oil cade," so-called, being a distilled oil from juniper wood, (92, S. S., 6882.) Oil-cake, crushed, (748, 825, S.S., 6391, 6445.) Free. Oils, (Canadian,) "East End Crude," (837 a, S. S., 6988.) " " Northwestern Crude,"' (837 a, S. S., 6988.) " " Oil Spring Crude," (837 a, S. S., 6988.) " " Mixed Crude," (S3, .?. S., 6988.) " " Fuel or Gas oil," (83, S. S., 6988.) Oil-cloth (not silk) fit for hat linings and other pps., (340, S.S., 6123.) Oil, cod-liver, (92, S. S. , 7141 .) Oil for dressing wool, known as "black-oil," " oleine," -i per cent, of fine cop- per, (186 a, S. S.. 603-3.) 214 cents on each lb. of fine copper it contains. Ore, silver, ptly. worked, (95, S. S., 6581.) 10 Ores, actinolite, grd , (95, S. S., 6670.) 10 Ores, gold and silver, crushed, (752, S. S., 6858.) Free. Ores, mixed, classifiable according to comp. of ch. val., (S. S., 7327.) Ore, wolframite, or tungsten, (215, S. S., 6976.) 20 Ornaments for albums, plated met , (210, S. S., 6345.) 35 Ornaments, mantel, artfl. flowers. &c., in glass shades, dtbl. according to comp. ch. v., (S. S., 6982.) Ornaments, mantel, of decorated china or parian, (125, S. S., 5975.) 60 Ornaments of metal for bonnets or the hair, (216, S. S., 6245.) 45 Ornaments, plated, for accordions, (210, S. S., 6329.) 85 Oxide of iron, cr., (6.38, P. S., 5972.) Free. Oxide of manganese, plates mfd. of carbon and, for electrical pps., (837 6, S. S., 6302.) 20 Oysters, dried and oiled, (283, S. S., 5902.) 25 P. Packages of tin or other material, containing free fish, (other than ordinary fish barrels, or kegs,) dtbl. as follows under 2181, Pt. I., (S. S., 2160, 2435, and 5670.) Those not exceeding 1 qt., 1)4 ct. each. " exceeding 1 qt., ll-f, (8. 8., .5665.) Salt fur curing fish. Supplement to Art. 924 of Reg's of 1884, Art. 742-3, of 1874, (8. S., 6486.) Salt for preserving vessels' timber, — 874 not appli- cable to vessels in course ot construction, (8. S., 6520.) Salt-sacking, jute or flax, (342, 8. S., 7024.) 40 Salt to preserve timber of ves.sels may be with- drawn as supplies under 874, (S. S., 6458.) su?ple:,iextary schedule of duties. 75 Per ct. Salt used in curing exp. meats, rules for refund of duty on, (S. S., 58.s2,5937.) Salt used in curing smoked meats, maximum al- lowance of drawback, (S. S., 6."i60.) Salt used in packing canned meats, drawback, (S. S., 6517.) Salt, withdrawn in bond for curing fish, may be used in other districts, (S. S., 6152.) Sample-books of colored lithographic designs of linoleum, having a commercial value, although for free distribution, are dutiable, (S. S., 7277.) Samples for National Museum at Washington, (S. S.. 6417.) Samples of medicinal specifics, not free, (S. S., 7091.) Samples, printed paper sheets not admitted as, (S. S., 6132.) Sampling and statement of class of sugars and molasses, (see Regs., S. S.,5725.) "Sardelles," so-called, as anchovies, under 281, (S. S., 6406.) Sardines, Russian, so-called, (see " Fish," or " Her- rings.") Sardines, statutory capacity of quarter-boxes, rules, C.*^. S., 5675.) Satine checks, cotton, as countable cottons, (S. S., 6328.) Satin, embossed, in longstrips,of 7|in. wide, and not cut to proper lengths for hat linings, (383, S. S., 6522.) 50 Sausage-meat in cans, (283, S. S., 7066.) 25 Sawed lumber, duty and measurement, (S. S., 5915.) Saw plates, steel for band saws— dtbl. under 177 according to value. (S. S., 6272.) Scales and weights, fine, (216, S. S., 6236.) 45 Schlumberger's salicylate of soda, (99, S. S., 6&37.) 50 School-satchels, hemp, (342, S. S., 5834 ) 40 School-satchels or bags, jute, slightly ornamented with wstd. braid, (.342, S. S., 6G91.) 40 Scientific and philosophical instruments— terms defined, (S. S., 6811.) " Scotch-bonnets," .so-called, being woollen caps, ptly. woven and ptly. knitted, under.363, accord- ing to weight and value, (S.S., 6718.) Scrap-books, paper ch. val., (388, S. S., 7103.) 15 Scrap leather, new, (460, S. S.,5993.) 15 Scrap tobacco, (219, S. S., 6146.) 40 cts. per lb. Sculptors, professional — copies of statuary, the work of other artists, executed by, held to be entitled to entry under 470 b, (.S. S., 5926.) Sculpture, specimens of, church altars and their appendages not classifiable as, (S. S., 6032.) Seal-oil, (92, S. S., 6093.) 25 Search-warrants for smuggled goods, (Pt. I., 2328, S. S.,5697.) Seed, cotton, an oil seed under 452, (S. R., .5895.) I ct. per lb. Seed, lin-, (466, S. S., 6978.) 20 cts. perbu. of 56 lbs. Seeds, flower-, -f -f , (760 S. S., 5985.) Free. Seeds, garden, see list of, (S. S., 7107.) Seeds, grass-, (760, S. S., 5864.) Free. Seeds, lettuce, (465, S. S., 6227.) 20 Seeds, mangel-wurzel, (760, S. S., 731S.) Free. " turnip-, (760, S.S., 7313.) Free. " • cabbage-, (465, S. S., 7313.) 20 Seeds, beet-, (465, S. S., 7313.) Seeds, melon, (465, S. S., 5897.) Seeds, nasturtium, (465, S. S., 6241.) Seeds, parsnip-, (465, S. S., 6164.) Seeds, pumpkin, (760, S. S., 7259.) Free. Seeds, spinach, (465, S. S., 6221-27.) Seized goods valued overSlOOO, cannot be released on payment of appraised value, (S. S., 7205,) Sels niineraux waters, (92, S. S., 6837.) Sels mineraux waters de Vichy, (92. S. S., 6837.) Sels naturel Sainte Marie, (92, S. S., 6837.) Semonla, as farina under 694, (S. S., 7076.) Free. Settings, of pr. stones, cut for jewelry, (480, S. S., 6279.) Sewing silk, (381, S. S.,6127.) Shams of cotton lace, (325, S. S.. 6214.) Shanghai tael valued at $1.17-i%, (S. S., 68:59.) Shawls, silk and wstd., S. ch. v., (383, S. S., 6766.*) Shawls, worsted, (366, S. S., 676G.) 40 cts. per lb. and Shawls, worsted, (366, S. S., 5903.) 40 cts. per lb. and Sheathing metal, old yellow, fit only for re-mf., (215, S. S., 6200 and 6205.) Sheathing metal, old yellow, stripped from frn. vessel in port, for repairs, not dtbl. as an impor- tation, (.S. S.,715].) Sheepskins with wool on, the ivoot only is dfbl., (S. S., 5833.) Shee^J-iron articles, not hollow-ware, (216, S. S., 6.396.) Sheet-iron, tinned, large sheets, (153 a, S. S., 6731.) 1 ct. per lb. Sheet-steel, known as clock-spring steel, (177 b and c, S. S., 6176,) dtbl. per lb. according to value. Shell-coated opera glasses, gl. or met. ch. v., (143, or 216. S. S., 6154.) Shell money-purses, (410, S. S., 6354.) Shells, cut in pieces for mf. of knife-handles, without further mf., (780, S. S., 6782.) Free. Shells, ptly. mfd., (486, S. S., 6166.) Shells, parts of, f.ir knife-handles, etc., further advanced in mf. than merely " cut out," (486, S. S., 6985.) ' ' Shipbuilding, where mat. withdrawn f jr, may be mfd., (S. S., 5792.) Ship-logs, taff"rail, (216, S. S.. 6187.) Shipment of wools, last port or place of exp. to U. S., (S. S., 6008.) Shipping act, legs. under. (S. S., 6424.) Shirts, L. and C, L. eh. v, (336, S. S., .5699.) Shirts, merino, knit, dtbl. according to value of, (363. 8. S., 6135.) Shoes, felt, (.306, S. S.. 7218.) 40 cts. per lb. and Shoes, Ir., with wooden soles on the inside of which a piece of woollen cloth is glued, (463, S. S., 5994.) Shortage on malt and other liquors, duty only on actual quantity imported, {S. S., .''.862, 5974.) Shot-gun barrels, forged .'teel requiring addl. bor- ing to fit them to be stocked, (204, S. S.. 5962.) Shot-gun barrels, forged steel ribs for, as parts of, under 204, (S. S., 6780.) Shot-guns, all invzzleAoading (202, S. S.. 58.31,. 5907.) Shot-guns, breech-loading, made from old mus- kets, (203, S. S., 5907.) Per ct. 20 20 25 25 30 10 25 35 * Are not these sp. provided for as wearing apparel pt. wstd. under 366?— Editor. 76 SUPPLEMENTARY SCHEDULE OF DUTIES. Per ct. Show cards, framed in wood, wood ch. v., (233, S. S., 6523.) Show cards of iron, (216, S. S., 6141.) Show cases, dtbl. according to material, (S. S., 6086.) Sienna, burnt or raw, grd. in oil and put up in tubes for arti-sts' use, (87, S. S., 5951.) Silk and bead laces, S. ch. v., dress and hat trim- mings, (383, S. S.,6375.) Silk and cotton plush, not hatters', S. ch. v., (383, S. S., 6310.) Silk and rubber cords, S. ch. v., (363, S. S.,5940.) Silk arrasene, so-called, silk and cotton, (383, S. S.,6650.) Silk and wool cloth, S. ch. v., (383,823, S. S., 6134.) Silk braid or cord, S. and C, (383, S. S., 6650.) Silk buttons, (383, S. S., 6031.) Silk curtains, piano covers, and mantel decora- tions, (383, S. 8., 6209.) Silk emb. chenille, so-called, silk and cotton, (383, S. S., 6650.) Silk floss, not in the gum, (383, S. S., 6127.) Silk hats and hat trimmings, {see S. S., 6226.) Silk, hats, bonnets and hoods, wholly or ptly of, (400, S. S.. G197.) " Silk Henriettas," so-called, part wool, S. ch. val., dtbl. as dre.ss goods under 3G5, (S. S., 5953.) Silk, material of, for hats, bonnets, and hoods, (448, S. S., 6197, 6226.) Silk, sewing, (381 , S. S., 6127.) , Silk, spun, yarn of, called filoselle, (381. S. S., 6305.) Silk stockings for dolls, (425, S. S., 5967.) Silk strings for musical insts., (469, S. S., 5874.) Silk thread, (381, S. S.. 6127.) Silk travelling caps, (383, S. S., 6044.) Silk, valuations, how determined, (S. S., 6959.) Silk veilings, (383, S. S., 6799.) Silk warps of spun silk, (381, S. S., 6109.) Silk, webbing, ptly. of, S. ch. val., (495, S. S.,5940.) Silver ore, crushed, (752, S. S., 6858.) Free. Silver ore, ptly. worked, (95, S. S., 6581.) Silver powder for the hair, (99, S. S., 6113.) Silver waste, photographers', (493, S. S., 6058.) Similitude section. See " Mixed goods." Sirup, drawback oh, (S. S., 5750, 5755, 6157.) Sirup of grenadine, (301, S. S., 6877.) Sisal grass, baled, tare on, (S. S., 5847.) Size for paper hangings, etc., (837 6, S. S., 6242.) Skins, goat, embossed, (461, S. S., 5705.) Skins, sheep, with wool on, the wool only is dtbl., (S. S.,5883.) Slubbiugs, wool, duty same as on the scoured wool from which they are taken, (S. S., 5820.) Smalts, (837 6, S. S., 6270.) Smokers' articles, leather cases for pipes, etc., (476 a, S. S., 6010.) Smokers' articles, ornamental wood and bronze figures surrounded by receptacles fur cigai-s, tobacco, matches, and tobacco ashes, (476, S. S., 7176.) Smokers' tables, so-called, (230, S. S., 7245.) Smuggled goods, search warrants for, Pt. I., 2328, (S. S.,5697.) Boap, medicinal, (8, S. R., 7824.) Soapstone and mica waste grd. together, (95, S. S., 6559.) Soap, sublimate-, proprietary, (99, S. S., 6921.) Societies, free entries for, amended rules, (S. P., 6410.) 35 20 Per ct. Societies, rules for free entries of importations for, (S. S., 6041.) Soda, bichromate of, (49, 822, S. S., 6651.) 3 cts. per lb. Sodium, sulphide of, cr., (92. S. S., 6188.) 25 Sod-oil,(92, S. S., 7266.) 25 Soluble oil, {see " Oils.") Soot for fertilizing, (505. S. S., 7201.) Free. Soutache, metal, foi' military trimmings, (427. 822, S. S., 6547.) 25 Spangle ornaments, <427, S. S., 7287.) 25 Spangles, plated with silver or gold, (210, S. S., 5988.) Spatulas, as cutlery, (197.) Spawn, mushroom, (465 or 8376, S. S., 5714.) Spectacle lenses, Brazil or Scotch crystal, ptly. rafd., (665, S. S., 7183, 7204.) Free. Spinach seeds, (465, S. S., 6221,-27.) Spirits, bottled, allowance of damage on, (S. S., 5837.) " Spirits, di.stilled, duty only on actual quantity im- ported, (S. S.,5974.) Spirits, distilled, withdrawal from bond for use of U. S., (S. S., 7294.) Spirits, domestic, cannot be transferred to mfg. w. h. to be bottled forexp't., (S. S., 7233.) Spirits, domestic, exp. and returned, how to be treated, (S. S , 6304.) Spirits, domestic, exp. and returned, no draw- back of int. rev. tax, (S. S., 5859.) Spirits, domestic, exp. and returned from Canada as being in illegal pkgs., repacking not allowed, (S^ S., 5859.) Spirits, domestic, how extension of time for ex- porting obtained, (S. S., 7262.) Spirits, domestic, re-impt. and remaining inw. h. over a year, subject to add. duty of 10 per cent, under 1932, Pt. I , (S. S., 6931.) Spirits, domestic, re-imported, how quantity esti- mated, (S. S., 6838.) Spoke-bolts, (222, S. S., 6614.) Spruce frames for handling barbed wire, (233, S. S., 68i5.) Spy glasses, (143, or 216, S. S., 5977.) Spy glasses, small, brass ch. v., (216, S. S., 5876, 5977.) Stamping of cigars sold by customs authorities, (S. S.,6207.) Stamps, metal, nickel washed, (216, S. S., 6711.) Stamps, wood, (233, S. S.. 6435.) Stand covers, jute and met., J. ch. val., (334, S. S., 6660.) Stands, wooden, for clocks, and impt. with them, (414, S.S., 7322.) " Starch waste," so-called, but being, not a waste product but an unenum. mf for use as sizing, Ac, (837 6, S. S., 6949.) Statistics, Bureau of changes in els., (S. S., 7012.) Statistics, Bureau, changes of classifications for, (S. S., .5696, 5758, 5798, 6541.) Statistics, Bureau of, cl. of gold and silver exp., (S. S.. 6099.) Statistics of fisheries, reports of required, (S. S., 7261.) Statuary, bronze, other than such as 470 b pro- vides for, (21l'., S. S., 6181.) Statuary, <-hnrch altars and their appendages not classifiable as, (S. S,, 60.32.) 20 45 45 35 30 20 45 SUPPLEMENTARY SCHEDULE OF DUTIES. 77 Per ct. Statuary, copies by professional sculptors, other than the original, held to be statuary under 470 6, (S. S., 59J6.) Statues carved in wood for church, when with- out sculptor's certificate, are dtbl. under 23:?, (S. S., GOCl.) Statuettes, terra cotta, (T25, S. S., 7307.) Steamers, drawback on coal of, (S. S., 5752.) Steamers, manifests of cargoes exp. in, (S. S., 5810.) Steam packing of earth, hair, and moss, (837 b, 8. S., r/>7.) Stearine, palmkernel-,soapstock, (790,8. S., 6175.) Free. "Steel andiron nails," po-called, but intended f )r button materials, (21G,S. S., 6:W7.) Steel coils or springs for motors, (210, S. S., 716().) Steel curb chains, i,415, S. S., 6101.) "Steel forgings for wire plates," so-called, but really mfd. tools for drawing wire, known as "steel wiredrawing plates," (216, S. S., 6413.) Steel in strips, so-called, but mfd. into coils or springs for motors, and invoiced as such, (216, S. S., 7106.) Steel locomotive tires and iron rings for, invoiced as "steel forgings," (179, S. S.,6549.) 2]4 cts. per lb. Steel-rail crop-ends, (183 a, 8. S., 6544.) Steel rods galvanized, val. not over 3)4 cts. per lb., (216, S. S., 6308.) Steel rope rods, val. over 3J/^ cts. per lb., (183, S. S., 6356.) Steel saw plates for band saws, dtbl. under 177 according to value, (S. S., 6272.) Steel, sheet, known as clock-spring steel, dtbl. per lb. according to val., (177 6 and c, S. S., 6176.) Steel tubes for mf of bicycles, (216, S. S., 5726, 6778.) Steel tubes or pipes, unfinished and to be mfd. into magazines for breech-loading guns, (170, 8. S., 6186.) 2'4 cts. per lb. Steel tubes, so-called, but really mfs. of steel and brass, (216, S. S., 7174.) Steel wire cable of different strand gauges, dtbl. under 182 according to gauge of ch. v. with ad- dition of lS2g, (8. 8., 6376.) Steel wire, intended for use as zither strings, dtbl. as wire under 182, (8. 8., 6357.) Steel wire larger than No. 5 w. g., (216, 8. 8 , 6142.) Steel wire, of different thicknesses, cut into uni- form lengths of 1 inch for specific pps., (216, S. S., 7058.) Steel wire rods, {see Decision, S. 8., 5724.) Steel wire, tempered, as other st. wire, (8. S., 5778.) Stereotype-paper, (392, 8. 8., 7077.) St. John beans, or locust fruit, (704, 8. S., 6874.) Free. Stockings, cotton, fashioned or shaped wholly or in pt. by knitting machines or frames, (323, S. S., 5961, 6248.) Stockings, silk, for dolls, (425, 8. 8., 5967.) Stones, cobble, (837 n, 8. 8., 5877.) Stones, granite paving, (487 a, 8. S., 6785.) $1 per ton. Stone settings for jewelry, (480, S. 8., 6279.) Stone slabs, sawn, (487 b, 8. S., 7163.) Stones, tomb-, and head-, hewn and dressed, (487 6, 8. S.,71G3.) Strings, raquet gnt, so-called, (488, S. S., 6579.) Strings, silk, for mus. inst., (469, S. 8., 5874.) 45 Per ct. Strings, violin and guitar, of gut and wire, known as " G strings," (409, 8. S., 0768.) 25 Striped sacking of jute, mfd. for horse blankets, as similitude of .jute bagging, dtbl. under 312, (S. 8.. 72&5.) 40 Strontia, nitrate of, mfd., (92, S. 8., 6172.) 25 Stubb's steel rods, as steel in bars, according to value, under 177 6, C^. 8., 7^U.) Stubb's steel wire, vuider No. 5, w. g., (182, 8. S.. . 7337.) Sublimate soap, proprietary, (99, S. S., 6921.) 50 8ugar, coloring for, (837 b, S. 8., 5732.) 20 Sugar, drawback on, (8. 8., 0157.) Sugar from molasses, drawback on. (8. 8., 64S0.) Sugar, polariscope test at original port, basis of "^uty, (S.S.,60.>1.) Sugar, refined, drawback on, (S. S., 5755.) Sugar, retention of, on wharf, (8. 8., CI 05.) Sugar, sampling and testing damaged, elsewhere than at New York, (8. S., 612S.) Sugars, raw, the proviiion.j of reciprocity treaty exempting tliem from duty do not entitle other nations to like exemption on the footing of the most favored nations, (S. 8., 62!i2.) Sugars, sampling and classification of, (8. 8., 5725, 5858, 6021, 6859, 6911.) Sulphate of cinchonidia, (629, 825, S. S., 5901.) Free. Sulphate of quinidia, (629, 825, 8. S., 6268.) Free. Sulphide of sodium, cr., (92, 8. 8., 6188.) 25 Sulpho-ricinoleate of soda, castor-oil ch. v., (17, 823, 8. S., 7011.) 80 cts. per gal. Supplies for U. 8. vessels, free withdrawal of, 874. Surcingles brought in with free horses, (8. 8., 6777.) Free. Surveyors' instruments, metal, (216, S. S., 7133.) 45 Suspenders, cotton, rubber, and metal, C. ch. v., (324 a, S. 8., 7333.) 35 Swiss mulls, figured or dotted, dtbl. as countable cottons, (8. S., 61%.) Table covers, cotton chenille, (324, 8. 8., 7180.) 35 Table covers, jute, met., &c.,j. ch. v., (334, 8. S., 6t)60.) 35 Tables with painted plaque tops, (230, 8. S., 6808.) 35 " Tafel-oblaten," sheet wafers, (8:!7 b, 8. 8., 6510.) 20 Taffeta gloves, 8. and C, S. ch. v., (383, S. 8., 6840.) 50 Taffrail ship-logs, (216, 8. 8., 6187.) 45 Taggers' iron, black, not pickled, cleaned and cold rolled, (151 6, 8. 8., 6053.) 30 Taggers' iron, common black. No. .30 w. g. or thinner, (151 6, 8. 8., 5794.) .30 Talc, ground, (95, 8. 8.. 5980.) 10 Tamarind juice, amed. ext. of tamarind, (93,S.S., 6418.) 25 Tanning, cr. hemlock bark for, (509 or 636, S. S., 5892.) Free. Tape measures in cases, linen, Ir. and met,, (216, 824, 8. S,,67S9.) 45 Tape needles, or bodkins, brass, (210, 8. 8., 0724.) 4'^ Tapers, night, with floats of tin and cork, (40S, S. S., 7083.) 20 Tapes, linen, (336, S. S., 6119, 6443.1 40 Tapes of cotton, with names or trademarks woven in,(324, 8. 8.,6710.) 35 Tapestry borders, colored cotton, slight metal ad- mixture, dtbl. as countable C, (8. S., 6373.) 78 SUPPLEMENTARY SCHEDULE OF DUTIES. Per ct. Tapestry goods, cotton and jute, C. ch. v., (324 a, S. S., 6003.) 33 Tapestry of metal and thread., met. ch. v., (210, S. S.,6478.) 45 Tapestry velvet antl tapestry Brussels carpets, woven whole, but too small for ordinary rooms, (see S. S., 60G0.) Tapioca flour, f772 or 800, S. S., 5802.) Free. Tare on baled Sisal grass, (S. S., 5847.) Tariff references, (S. S., 5742.) Teak wale-planks, (734, S. S., 6202.) Free. Tea, duty on lacquered boxes contg., (S. S., 5770.) Teas, adulterated or spurious, construction of act relating to, (2:358, Pt. I., S. S., 6412.) Teas, examination of, for I. T.. (S. S., 6246.) Teas, examination of, on N. frontiers, (see S. S., 5971.) Teas, impts. of, on northern frontiers, {see Rules, .S. S., 5731.) Tea, spurious, impt. prohibited under 2358, Pt. I., although for sole use of importer's family as a " blood purifier," (S. S., 6854.) Telegraphing, govt, rates for, (S. S , 5827.) Telegraph poles, cedar, round, unmfd., (734, S. S., 5842.) Free. Telescopes, met. ch. v., (216, S. S., .5984.) 45 Terra-cotta plates, brown, not glazed or edged, (124, S. S., 6173.) 25 Theatrical costumes and properties, impt. by manager, els. as implements of employment, (815 o, S. S., 7321.) Free, Themotfs tar capsules, (09, S. S., 6837.) 50 Thermometers, (143 or 216, S. S., 5977.) 45 Thermometers, clinical, (143, S. S., 6012.) 4o Thermometers, not ordinary, but sp. for philo- sophical and scientific research, imported for colleges, &c., (759, S. S., 6772.) Free. Thimbles, brass, washed with silver, not plated, (216, S. S., 7234.) 45 Thimbles, metal, (216, S. S., 5651.) 45 same, in cheap show-cases, with glass slides, (216, S.S., 5651.) 45 Thread, in flexible metal covering, (216, S. S., 6294.) 45 Thread lace yokes, (3.37, S. S., 6469.) 30 Thread, linen, invoiced as "Salmon twine," but really a tliread used for various pps., (336, S. S., 6054.) 40 Thymol, (93, S. S., 6348.) 25 Tickets on dress goods not dtbl., (S. S.. .5789 ) Tie-rods of iron, as bolts under 164, (S. S., 696S.) 2'^ cts. per lb. Tiles, decorated,, e. w., not paving, (125, S. S., 6806.) 55 Tiles, decorated, paving, (130, S. S., 6519.) 20 Tiles, earthenware, unfit for paving, (127, S. S., 6713.) ,55 Tile.s, glazed e. w., (127, S. S., 7051.) 55 Tiles, printed or painted e. w., for wainscotings, &c., (125, S. S., 6894.) 60 Timber, hewn and sq\iared, {srr S. S., 6089.) Tin cans, containing preserved lobsters, dtbl. under 2181, Pt. I., (S. S., ,5670 ) Tin cans, covering chloride of lime, (847, S. S., 6568.) Free. Tin cans, covering olive oil, (847, S. S.,C090 ) Free. Tin cans, drawback on, (.S. S., 6656.) Tinctures, alcoholic, (see " Alcoholic tinc- tures," &c.) Per ct Tin plates coated with varnish, (153 a, S. S., 6844.) 1 ct. per lb. Tin plate, damage for rust on, allowable, (S. S., 5978.) Tinsel thread in hanks or rolls, (401, S. S., 6103.) 2; Tissue paper, (392 b, S. S., 7004.) 2; Tobacco, leaf, in 246, 85 percent, applies to pack- age and not whole invoice, (S. S., 5715.) Tobacco, leaf, suitable for wrappers, mixed with that of a different grade, may be sorted for the proper classification of each grade, (S. S., 6324, 6G74.) Tobacco pouches, rubber, with cotton lining, in form of rats and revolvers, invoiced as "show pieces in the form of rats and pistolets," as smokers' articles under 476 a, (S. S., 7084.) Tobacco scraps, (249, S. S., 6146.) 40 cts. per lb. Toilet cases, pocket, (410, S. S., 6217-18.) Toilet mats, S., C, and wstd. emb., S. ch. v., (383, S. S., 6169.) Toilet sets, (see S. S., 6174.) Toilet vinegar, ale. comp., (103, S. S., 6638.) S2 per gal, on alcohol and Tomatoes, canned, as presvd. veg., (287, S. S., 6889.) Ton, wherever used in tariff acts, means 2240 lbs., (1913, Pt. I.,S. S., 5933.) Topaz stones, whether rough or cut, (480, S. S., 6390.) Towels, linen, with figd. colored C. borders and centres woven in, (334, S. S., 6347.) Tow, of hemp, (330, S. S., 7252.) SIO per ton. Tows, from Canada, entries of merchandise imp. in, (S. S., 6400.) Toy lanterns, wood, paper, and metal, (425, S. S., 6781.) Toy pitchers and wash basins for children, (425, S. S., 5975.) Trace-chains, iron, dtbl. under 171, (S. S., 5948.) Tracing cloths, (324, S. S., 5830.) Trade marks, domestic, allowed only on goods imported by the domestic mfr., (S. S., 6270.) Trade marks. See rules under 844, (S. S., 5708.) Transit goods, manifest of, (S. S., 6793.) Transit goods to Mexico. Amended Regs., (S. S., 6973.) Transit of goods through Canada. Amendment of Regs., Art. 844. (S. S., 7039.) Transportation entries, (itee S. S., 6."95.) Transportation in bond goods, to be treated as if in warehouse under 8.54, (S. S., 5700, 5719.) Transportation of I. T. goods, by land and water routes, Regs, for, (S. S., 64.52.) Travelling companions, flax and Ir.. F. ch. val., (336, S.S., 5698.) Travelling rolls, so-called, for holding combs, brushes, &c,, wstd, leather and cotton, C. ch. v., (324, S. S., 7332.) • Travelling rugs, wool and hair, as mfs. of W. -f + + under 302, (S. S., 7298.) Treaty of Washington, notice of expiration, (S.S., 6730.) Treaty of Washington, partial labnigation of. (S. S., 7002.) Tresse, metal, for military trimmings, (427, 822, S. S.,6.54:.) Trial boxes for glasses, or testing spectacles. &c., (143 or 216, S. P., 6027.) "Trial glasses," so-called. (143 or 216, S. S., ,5077.) 70 35 50 30 10 35 35 40 35 25 SUPPLEMENTARY SCHEDTTLE OF DUTIES. 79 Per ct. Trimmings, fur, (135. S. S., 6160.) 30 Trophies, gold or silver, (740, 82-3, S. S., 6566.) Free. Tropical fruit, permit for delivery, (S. S., 5761.) Trowsers, merino knit, according to value, (363, S. S., 6135.) Tubes, gauge-, of plain glass, (134, S. S., 6461.) 40 Tubes, mf. of steel and brass, (216, S. S., 7174.) 45 Tubes of metal cont'g white lead, not dtbl., (S. S., 7320.) Tulle i'n the piece emb. with metal for mf of church regalia not free under 771 (S. S., 7303,) Tumbler covers, zinc, pith and C, (216, S. S., 6952.) 45 Tungsten, or wolframite ore, (215, S. S., 6976.) 20 Tuning forlts, (216, S.S., 6848.) • 45 Tuning hammers, (216, S. S., 6259.) 45 Turbans, knit-, of wool, not entitled to entry as hats, &c., under 400, but dtbl. as knit goods under 363, (S. S., 7306.) Turbans, woollen, as hats of W. under 363, {S. S., 6770.) Turkish pike or pic, 26;'^8 inches long, (S. S.,64S2.) Turnings, iron, (215, S. S., 6150.) 20 Turnip seed, (760, S. S., 7313.) Free. Turron, as confectionery, under 244, (S. S., 5954.) 50 Tweed caps, (366, S. S., 7214.) 40 cts. per lb. and 35 Tweed hats. {idO, S. S., 6290.) 30 Twine, salmon net-, so-called, (336, S. S., 6467.) 40 u. Umber, burnt or raw, grd. in oil and put up in tubes for artists' use, (87, S. S., 5951.) • 25 Umbrella cloths, worsted and C, dtbl. under 363 according to weight and value, (S. S., 6951.) "Umbria," steamship, model of, (743, S. S., 6831.) Free. Underclothing in trunk of traveller, not in ex- cessive quantities, (814 a, S. S., 7255.) Free. Undervaluation, additional duty for, when in- curred separately on goods in one invoice sub- ject to different rates of duty, intended for use together as an entirety but not made up, (S. S., 6527.) Underwear, cotton, emb. by hand, (324 a, S. S., 5986.) 35 United States, purchase of goods for, in bond, (sfe S. S., 6528.) Upholstering tapestry, cotton and jute, C. ch. v., (324 a, S.S., 6003.) 35 United States vessels, amendment of acts as to officers of, (873.) United States vessels, free withdrawal from bonded w. h. of supplies for, (874.) United States vessels, repeal of laws compelling them to carry mails, (876.) Unlading of certain articles in bulk, (879.) V. Valerianic acid, for mfg. pps., (594, S. S., 6353.) Free. Value, market-, how ascertained, (S. S., 5806.) Values dutiable, to be those of the country where the invoice is made and goods exported to U. S., (S.S., 61.58.) Vanilla beans in alcohol, (103, S. S., 6481.) 82 per gal. on the alcohol and 25 Per ct. "Vanilline," so-called, as a chem. comp'd, (92, S. S., 6256.) 25 Varnish, lacquer-, so-called, as spirit varnish, (119, S.S., 6901.) $1.32 per gal. and 40 Veilings, wstd. barege, dtbl. under 363, according to weight and value, (S. S., 6799.) Veilings, silk, (383, S. S., 6799.) 50 Veined marble. {See " Marble, veined.") Velours, jute, emb. with metal. (216, S. S., 5666, 7243.) 45 Velours, jute, J. ch. v., met. slight val., (334, S. S., 5963.) 35 Vessels built in U. S., for foreign ace, drawback on certain materials, (875.) Vessel, coal bonded for consumption on, not sub- ject to weighing fees, (S. S., 5860.) other fees on entry, &c., (S. S., 5861.) Vessels, frn., cannot put in for coal except at . ports of entry, (S. S., .5879.) Vessels, immediate delivery of importations in, (878.) Vessels in course of construction not entitled to provisions of 874, (S. S., 6520.) Ve.'isels laden with certain articles in bulk, where to unlade, (879.) Vessels, 1 per cent, not to be retained from draw- back on coal bonded for use on, (S. S., 5873.) Ves.sel supplies, " paint for ship's bottom " may be withdrawn free in reasonable quantities, under Sec. 2514, Rev. St., (S. S., 7199.) Vessel supplies under 874, see Regs, for with- drawal, (S. S.,6532.) Vessels. U. S., amendment of acts as to ofiBcers of, (873.) Vessels, U. S.,free withdrawal of supplies for, (871.) Vienna bronze goods, (216, S. S., 6683.) 45 Vienna bronzes, ptly. plated or gilt, (216, S. S., 6783.) 45 Vin du hffito. ale. med. prep., (118, S. S., 6500.) 50 cts. per lb. " Vinette," so called, being the wine of bar-ber- ries, used in finishing morocco Ir., (837 b, S. S., 6297.) 20 Vin Mariani, ale. med. prep., (118, S. S., 6500, 7033.) 50 cts. per lb. Violin bow-hair, horsehair sorted, and with wax knobs on the ends, (717, S. S., 6872.) Free. Violin cases, impt. with the inst's., (469, S. S., 5887.) 25 Same, not accompanied with the insts., dtbl. separately, according to mat., (S. S..5887.) Violin strings, of gut and wire, known as "G" strings, (469, S.S., 6708.) 25 Visiting cards, gilt edged, as printed matter, (384, S. S., 6925.) 25 w. Wae Sing wine. (See " Medicated spirits.") Wafer material in sheets, (837 b, S. S., 6516.) 20 Wafers, unmedicated, used as coverings for pills or medicines, (814, S. 8., 5979, 6004.) Free. Wafers, unmedicated, for use as trade marks or labels, (814, S. S., 5950.) Free. Wale-planks, teak, (734, S. S., 6202.) Free. Walking sticks, nearly finished, (409, S. S., 6600.) 35 Walnuts, for planting, (303, S.S., 6512.) Sets, per lb. Walnuts in brine, (303 5, S. S.. 6290 ) 3 cts. per lb. 80 SUPPLEMENTARY SCHEDULE OF DUTIES. Per ct. Warehoused goods, duty on, under 8o4, (S. S.,5719, 5721.) Warehoused goods, one protest and appeal suffi- cient for one invoice, (S. S., 5850.) Warehoused goods withdrawn after July 1st, 1883, rule as to duty on, (S. S., 5771.) Warehouse, fees for weighing goods withdrawn from, forexp., (S. S., 5824.) Warehouse, repacking of opium in, (S. S., 6753.) Warehouse system, domestic spts. or other prod- ucts exp. and re-imported , not entitled to storage under, (.S. S., 5829.) Warehouse, withdrawals of goods subject to penal duty, (S. S., 6309.) Warps or yarns for carpet weaving, beams or large spools for, with metal flanges, dtbl. sepa- rately under, 216, (S. S., 6715.) Waste, photographers' silver, (493, S. S., 6058.) Watch enamel, (494, S. S., 6176.) Watches, mfs. of steel or brass, finished parts of, (494, S. S., 5943.) Same* unfinished, (216, S. S., 5943.) Watch jewels, not set, (480, S. S., 5893, 5943.) Watch jewels, ptly. mfd.,t (480, S. S., 5893, 5943.) Watch-keys, (494, S. S., 6700.) Watchmen's watches or clocks or time detectors, (494, 822, S.S., 6851.) Watch stands, wood, covered with silk plush, with wire hooks for holding watches, (383,3. S., 6630.) Water-proof cloaks of wool and rubber, (367, S. S., 7184.) 45 cts. per lb. and Water-proof paper, a fine white wrapping paper made impervious to water, (392 b, S. S., 7112.) Waters, rose and orange, (93, S. .S., 5945.) Wax busts with real hair, hair eh. v., (442, S. S., 6659.) Wax, fish-, (837 b, S. S., 6203.) Wax, mineral-, refd., or "ceresin," (592, S. S., 6258.) Free. Wearing apparel, free under 815 a, does not in- clude wedding trousseau for a relative, nor silverware, nor chintz, val. of £6, (S. S., 6451.) Wearing apparel of persons arriving in U. S., what exempt from duty under 815 a, (S. S., 6317.) Webbing, C. and rubber, (495, S. S., 5940.) Webbing, cotton brace, (495, S. S., 0.587.) Webbing, S., C. and rubber, S. ch. v., (495, S. S., 5940.) Webbings, worsted, alJ, woven or other, (368, SS., 5808.) 30 cts. per lb. and Wedgewood vases containing sauces, (125, S. S., 6903.) Weighable goods, withdrawn from w. h. forexp., fees for weighing, (S.S., 5824.) Weighing fees, coal bonded for consumption on vessel, not subject to, (S. S., 5860.) Weights and balances, fine, (210, S. S., 6236.) Wheat cannot be entered as seeds, (S. S., 6156.) Whips (jf ptly. tanned skins, (463, S. S., 6257.) Whip-sticks, bamboo and reed, mfd., but not completed, (482, S. S., 7070.) Whist-markers, brass, paper, &c., (216, 824, S. S., 5947.) 50 40 50 60 45 10 45 Per ct. White enamel, (143, S. S., 5896.) 45 White lead, grd. in oil, in tubes, (56, S. S., 7059.) 3 cts. per lb. Willow-sticks, peeled, &c., for dyers' use, (224, S. S., 6370.) 20 Window glass in boxes contg. 50 sq. feet of glass, single thick, and weighing over 55 lbs., pay duty on actual weight of the glass, (138 b and c, S. S., 6702.) Window, iron frames for painted glass, classified with the windows to which they belong, (S."S., 0581.) Wine and whiskey bottled, no damage allowed for breakage or leakage, but duty only assessed on quantity actually arriving in U. S., (S. S., 7271.) Wine, glass carboys or demijohns contg., dtbl. under 133, (S. S., 7264.) , 30 Wine, medicated, (118, S. S., 6100.) 50 cts. per lb. Wine of colchicum, (118, S. S.,6006.) 50 cts. per lb. Wine tonic, Vin Mariana, (118, S. S., 7033.) 50 cts. per lb. Wines damaged by partial burning of importing vessel at sea, not wrecked goods under Sec. 2928, Rev. St., nor entitled to allowance for damage, (S. S., 7326.) Wines in smaller casks than 14 gals, not subject to forfeiture under 311 d, (S. S., 6501.) Wines tampered with during voyage, allowance, (S. S., 6110.) Wines, duty only on actual quantity imported, (S. S., 5974.) Wire, barbed, wooden frames for handling, (233, S. S., 6825.) 85 Wire, brass bushing. (216 S. S., 7129.) 45 Wire, insulated copper, (210, S. S.. 5899.) 45 Wire of brass, very finely drawn for mf. of bouillon or canneiille, (401, S. S., 5642.) 25 Wire of tempered steel as steel wire, (S. S., 5578.) Wire, steel, larger than No. 5 w. g.. (216, S. S., 6142.) 45 Wolframite ore, or tungsten, (215, S. S., 6976.) 20 Wood, elm hoop-strips unmfd., (234, S. S., 5655.) 20 Wooden bobbins ptly. mfd., (233, S. S., .5880.) 35 Wooden-soled leather shoes with woollen cloth glued to inside of soles, (463, S. S., 5994.) 30 Wood frames for handling barbed wire, (233, S. S., 6825.) 35 Wood pulp, in sheets, (393, S. S., 6525.) 10 Wood pulp, wet, allowance for weight of water, (S. S., 6861.) Wood pulp, wet, (39.3, 822, S. S., 7087.) >0 Wood stamps, (233, S. S., 6435.) 35 Wood tops, ornamental, uml>rella sticks and canes, (233, S.S., 6971.) 35 Wool, advance of value by appraiser, 10 per ct. or over, the penal duty attaches, even when the rate of duty remains unchanged, (S. S., 7200.) Wool and rabbits' hair yarn, dtbl. under 3r.3 as woollen yarn, (S. S., 5913.) Wool and silk cloth, S. ch. v., (383, 823, F. S., 6134.) 50 Wool and worsted panels or screens with paint- ings on them, dtbl. under 362, (S. S., 6'J47.) ■" Is not this an error? If these mfs. are in form or character fitted for use in watches exclusivelv, although unfinished, and n.it as yet parts of watclies, thev are certainlv " wa(ch nuiterials," and entitled to classificatidH as such, under the express provision in 494 for " watch materials."— Eiuthk. T QwaTf?— Although these are not " parts of watches" within the meaning of 494, being unfiiushed; are they not clearly dutiable under that paragraph as " watch materials ?"— Editor. SUPPLEMENTARY SCHEDULE OF DUTIES. 81 Per ct. Woollen jackets and cloaks for ladies, knit, dtbl. under 363 as knit goods, (S. S., 6065.) Woollen, knit Scotch caps, cotton linings of, not entitled to separate classification, (S. S., 5656.) Woollen turbans, as hats of W. under 363, (S. S., 6770.) Woollen yarns cut for knitting into mats, dtbl. under 363, (S. S., 6649.) Wool, 3d class carpet, bags not to be estimated in value, (S. S., 7065.) Wool, dtbl. value is that of the last port or place of exp. to U. S., (S. S., 6008.) Wool, last port or place of exp., (S. S., 6008, 6084, 6129.) Wool noils, classified as washed W., {seeS. S., 6133.) Wool noils, dtbl. under classes 1, 2, or 3, accord- ing to race and blood, (S. S., 6028.) Wool, Scotch cheviot, invoiced as "white carpet- britch " or " carpet britch," dtbl. as 2d class W. under a5S, (S. S., 7034.) Wool slubbings, duty same as on the wool from Avhich they are taken, (S. S., 5820.) Wool taken from American sheep in Barbadoes dtbl. same as all like frn. wools, (S. S., 7067.) Wool tops from clothing wools, scoured, dtbl. under 356a, .3566, at twice the triple rate of un- washed wools of same grade, (357a and 6, S. S., 7217.) Valued not over 30 cts. per lb., 60 cts. per lb. Valued over 30 cts. per lb., 72 cts. per lb. "Wool waste," so-called, but composed of about 50 per cent, broken tops, laps, slubbings, and the re.sidue fine rovings with a very small per- centage of spinners' waste, and all thoroughly scoured, dtbl. as scoured wool of 1st class,(356a, S. S., 6884.) Wool waste, so called, but known as "slubbings," scoured, duty same as on the scoured wool from which it is taken, (S. S.. 5820.) Worsted and cotton umbrella cloths, dtbl. under 363, according to weight and value, (S. S., 6951.) Per ct. Worsted and woollen dress goods, coat-linings, &c., the proviso 365 /held to apply only to a/Z- wool goods, (S. S., 6331.) Worsted braids and galloons woven, (368. S. S., 5808.) .30 cts. per lb., and 50 Worsted laces, similar to Yak lace, dtbl. under 363, (S. S., 6311.) Worsted shawls, (366, S. S., 5903, 6766.) 40 cts. per lb. 35 Wrecks in U. S. waters, material from, free, under Art. 424, Gen. Regs., (S. S., 7064.) X. Xylonite in sheets, (105, S. S., 6744.) 60 cts. per lb. Y. Yachts, when not required to report to consu- lates abroad, (S. S., 5832.) Yarn, charges on labels and wrappers of, (S. S., 6194.) Yarn of goat or cattle hair, dtbl. under 363, ac- cording to weight and value, (S. S., 7093.) Yarn of rabbits' fur or hair, (4*5, S. S., 6208, 6306, 7173.) Yarn of wool and rabbits' hair, dtbl. under 363 as woollen yarn, (S. S., 591.3.) Yarns, W., cut for knitting into mats, dtbl. under 363, (S. S., 6649.) Zoedone, bottles contg., dtbl. under 133, 134, or 136, according to their quality, (see " Glass bottles.") Zoedone, artfl. min. wat., (38, S. S., 5790.) 80 PART III. SCHEDULE OF DUTIES ON IMPORTATIONS INTO THE UNITED STATES. UNDER EXISTING STATUTES. EXPLANATION OF ABBREVIATIONS AND REFERENCES. + +, not otherwise provided for. + 4- +, notspecitied norotiierwise provided for. A. or Am., American. add., additional. add. dty., additional duty. artfl., arlitifial. alb., alliata or German silver. ale. pfy., alcoholic purfume.y. arts. Am. prod., articles the pro- duction of the United States. btms., bituminous. eh. comp., chief component. ch. V, or ch. val., chief value. chfc. tbco., chewing tobacco. chem., chemical or chemistry. els., classification. com., commissions. comp., component, composed of, or composition. contg., containing. cop., copper. COS., cosmetic. C, cotton. cr., crude. ct., cts., cent or cents. cut., cutlery. dty., duty. dec. int., declaration of intention. dsc, discriminating. dist. spts., distilled spirits. dr., drug or drugs. dtbl., dutiable. emb., embroidery, embroideries, or embroidered. e. w.. earthen ware. ess., essential, or essence. exc, except. exp,. exported, exports, or expor- tation. ext., extract. F.,flax. fl., flannel. flld., filled. fls., flowers. frn., foreign. f. o. b., free on board. grd., ground. gl., glass. G., gold. gds., goods. hdkfs., handkerchiefs. im., imitation. imm.tr., immediate transportation. impt., imported, importations, or imports. I., iron. J., jute. Id., lead. Ir., leather. L., linen. M., mohair. mat., material, or materials. med., medicinal. mer. v., merchantable value. met., metallic, or metal. mf., manufacture. mfd., manufactured. mfg., manufacturing. mfr., manufacturer. mfs., manufactures. min., mineral. pat. med., patent or proprietary medicines. pr. met., precious metal. pf gal., proof gallon. pfy., perfumery. ptd. mat., printed matter. I>r. in., principal ingredient. pr. or prep., prepared, or prepara- tions. pr. stones., precious stones. pps., purposes. prsvd., pre.-^erved. ptg., jiainting. ptgs., paintings. ptly., partly, or partially. pulv., p(jwdered, or pulverized. regs., regulations. ref'd, refined. re-impt., reimported. rtd., returned. S., silk. sim., similitude. sm. tbco., smoking tobacco. vSp. imp t., specially imported. sp. pps., specific purposes. sp'd, specified. spts.. spirits. St., steel. sub., substance. ST., silver. tr., transportation, or transit. undv., undervaluation. unenm., unenumerated. ungid., unground. unmfd., unmanufactured. v., vide, or see. val., or v'd, valued. veg. sub., vegeta'ile substance. vsl., vessel. W., wool. w. g., wire gauge. w. h., warehouse. win., woollen. wstd., worsted. S. S., Synoptical Series of Treasury Decisions. T. p., Miscellaneous Treasury De- cisions at the end of this volume. T. R., Treasury Regulations of 1*')7. R. R., Revised Regulations of 1869. Rgs., Trea.sury Regulations of 1874. Initial letters or syllables, not above defined, are sometimes used to avoid repetitions of the same title or leading word in the same paragraph. The numbers refer to paragraphs in Part II., and the dates to decisions of the Department not in the S. S. : in connection with which, also, the jyorts, to the collector of Avhicli, respectively, the letters were addressed, are indicated. Individual correspondents are referred to by their initials. abelone meat, (283, S. Abelones,* 590j.) Abortion, importations to cause, prohibited, (839- 40.1 Absinthe, (313.) 52 per proof gallon. In bottles, 3 cts. in add. on each bottle, (310.) Acacia Farneriana, called " divi-divi," (089, S. S., 4371.) Free. Per ct. S., Per ct. Acacia, Gum, or Gum Arabic, or., (636.) Free. Same, not altogether cr., (94.) 10 Academies.! Books, maps, and charts, (not more than two copies in any one invoice.) regalia, gems, statues, and specimens of sculpture, sp. impt. in good faith, for the use or by the order of any college, academy, school, or seminary of learning, (660, 771.) Free. Philosophical and scientific apparatus,! instru- * Univalve mollusks found on the coasts of South California, and dried and imported by the Chinese for food. t The term " books " includes pamphlets and tracts, (S. S., 2354.) t Photographs and lithographs for educational institutions are not free, (S. S., 943, 2707.) Nor are magic lanterns and slides, imported for Sunday-schools, (S. S., 2792.) 1 (1) SCHEDULE OF DUTIES. Per ct. ments, and preparations,* statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, sp. impt. for the use of, or of any institution or society incorporated or established for philosophical, educational, scientific, or literary pps.,or en- couragement of the fine arts, and not for sale, (759.) Free. Accordeons, (469.) 25 Acetates. Ammonia, (92.) 25 Baryta, (92.) 25 Copper, (92.) 25 Iron, (92.) 25 Lead, brown, (53.) 4 cts. per lb. white, (54.) 6 cts. per lb. Lime, (92.) 25 Magnesia, (92.) 25 Potassa, (92.) 25 Soda, cr. or ref 'd, (92.) 25 Strontia, (92.) 25 Zinc, (92.) 25 Acetone, (103, 822, S. S., 8493.) $2 per gal. for the alcohol in it and 25 Achate stones or agates cut and polished on one side, (S37, S. S., 3800.) 20 Acids: Acetic, acetous or pyroligneous, not over 1.047 specific gravity, (12.) 2 cts. per lb. Same, over 1.047 specific gravity, (12.) 10 cts. per lb. Arsenious, (.594.) Free. Benzoic, (594.) Free. Boracic, commercial, (43 a.) 4 cts. per lb. pure, (43 a.) 5 cts. per lb. Carbolic, as a disinfectant, (837, S. S., 471.) 20 for chemical or mfg. pps., (594.) Free, dry or other, med., (594.) Free, liquid, (.594.) Free. Chromic, (47.) 15 Citric, (13.) 10 cts. per lb. Cresylic, so-called, same as liquid carbolic, (S. S.,39S0.) Free. Gallic, (.'j94.) Free. Hydric, (594.) Free. Muriatic, (594.) Free. ' I Nitric, (.594.) Free. | Nitric, not chemically pure, (594.) Free. Oxalic, (.594.) 'Free. i Picric and Nitro-picric, (594, Sept. 23, 1868, N. ; Y.) Free. 'l Pyrogallic, (594.) Free. Rosolic, so styled, or aurine, (594, S. S., 4514.) Free. Salicylic, (.594.) Free. Succinic, (.594.) Free. Sulphuric, fuming, (Nordhausen,) ("94.) Free. Sulphuric, other, (594 ) Free. Tannic, (109.) 81 per lb. Tartaric, (14.) 10 cts. per lb. used for chemical pps., + + -f , (594.) Free. used for medicinal pps,, + + -f , (594.) Free. used for mfg. pps., + -f +, (594.) Free. carboys containing, + +, (133,) in addition to duty on contents. Aconite, root, leaf, and bark, (497.) Free. Acorn coffee, (290.) 2 cts. per lb. Per ct. Acorns, powdered, (290, Nov. 17, 1863, Bait.) 2 cts. per lb. Acorns, raw or prepared, (290.) 2 cts. per lb. Actors' costumes, actual use abroad not required, (S.S.,4721.) Actors' effects, free entry under 815 limited to those intended for the personal use of the party bringing them, (S.S., 4686.) Adamantine spar, as Emery, (426, T. R., pp. 565, 586.) 1 ct. per lb. Additional duty for undv. of part of impt., (S.S., 3299, 3346.) Adhesive felt, for .sheathing vessels, (696.) Free. Adhesive plasters or salves, patent or proprietary, (99.) 50 other med., (93.) 25 Adiantum, a cr. dr., (1262.) 20 Advertisements, obscene, impt. prohibited, (839.) Adzes, steel mfs., + + +, (216.) 45 Aerophancs, silk veil goods, (383.) 50 African fibre, for beds, unmfd., (744.) Free. Agaric, cr., (036.) Free. Agate, so-called, but really cr. onyx, (480, S. S., 4812.) 10 Agate balls, fit for toys, (425. S. 8., 3264.) 35 other, and hooks, (837, Aug. 8. 1871, N. Y.) 20 mortars, as stoneware, (127, T. R., p. 553.) 55 Agates, or achate stones, cut into pr. stones, but not set. (480.) 10 same, cut and polished on one side, (837, S. S., 3800.) 20 cut for bookbinders, (837, Aug. 8, 1871, N. Y.) 20 unmfd, (596.) Free. Agriculture, Department of, plants, trees, shrubs, roots, seed cane and seeds impt. for or by U. S. hot. garden, (761.) Free. Alabaster statuary and ornaments, (394.) 10 Albata, or German silver, unmfd, (185.) 25 Albumen, in any form or condition, (496.) Free. Albumen paper for photography, (392, S. S., 5302.) 25 Album boxes, glass ch.val. + + +,(143, S.S., 2569.) 45 Albums, photograph, of leather and paper, as Ir. mf?., + + +, (463, S. S., 1177.) 30 Same, unbound, as paper mfs., + + +, (388S. S., 1734.) 15 Sawf, with covers of silk plush as ch. vai., (383, 823, S. S., 5590.) .50 Albumen solution, liquid, (837, S. S., 3701.) 20 Alcoh(Tlado, so-called, (312, S. S., 1718.) «2 per pf. gal. in bottles, (310.) 3 cts. add. dty. per bottle. Alcohol, all + +, (311, June 18, 1866, A. C. B., $2 per pf gal. containing 94 per cent, anhydrous alcohol, (102.) $2 per gal. dist. spirits, containing 50 per cent, anhydrous alcohol, (101.) 81 per gal. Alcoholic compounds, + + +, (103.) $2 per gal. for the alcohol contained therein, and 25 perfumery, including Cologne water, (100.) 82 per gal. and 50 add. dty. on bottles under 133-4-6. Ale in bottles or jugs, (316.) 35 cts. per gal. in casks, or other than in bottles or jugp, (316.) 20 cts. per gal. in casks, no allowance for space occupied by hops, (S. ^., 3905.) * This includes samples of chemical and pharmaceutical preparations imported for a college of phar macy, (S. S., 2311,) and chemical salts and preparations for college laboratories, (S. S., 2802.) SCHEDULE OF DUTIES. Per ct. Ale, add. dty. on glass bottles, (133-4-6.) gauge of, (S. S., 3537, 3564.) ginger, no separate duty on bottles, (317.) 20 Alizarine, natural or artificial, (595.) Free. Alkaline silicates, all + +, (76.) % ct. per lb. Alkalies, alkaloids, and oils, all preparations known as, and all combinations thereof, + +, (92.) 25 Alkanet root, cr., (636.) Free, Alkekengi, cr., (636.) Free. Alloys, used as substitutes for steel tools, (177 6.) val. not over 4 cts. per lb. 45 val. over 4 and not over 7 cts. 2 cts. per lb. val. over 7 and not over 10 cts. 2% cts. per lb. val. over 10 cts. 3'4 cts. per lb. Alloys of metal, lead ch. val., (1S9, 823.) 2 cts. per lb. of which nickel is the element of ch. val., (192) 15 cts. per lb. Almonds, in shell, (303 a.) 5 cts. per lb. shelled, (303 a.) nVi cts. pr. lb. Almond oil, (555.) Free. shells, (837.) 10 Aloes, gum, cr., (636.) Free. not altogether cr., (94.) 10 Alpaca hair, val. at last port or place whence exp. to the U. S., excluding charges at such port, at not over SO cts. per lb. (3.j8 a.) 10 cts. per lb. val. over 30 cts., (358 6.) 12 cts. per lb. mfs. of, or of goat hair, are dtbl. at same rates as those of worsted of like description. Alum, in crystals, or ground, or otherwise, (■''>2,) 00 cts. per 100 lbs. patent and .substitute, (32.) 60 cts. per 100 lbs. Alumina, and sulphate of, (32.) 60 cts. per 100 lbs. Aluminium, or aluminum, (639.) Free. Aluminum, leaf-, in books, (216, 8. S., i5298.) 45 Aluminous cake, (32.) 60 cts. per 100 lbs. Amber beads and gum, (640.) Free. Amber bead crosses set in metal for jewelry, (459, 822, S. S., 3389.) 25 for necklaces, beads strung on thread, (640, S. S.. 3.389.) Free, oil, ci*., or rectified, (556.) Free. Ambergris, (498.) Free. oil, (557.) Free. American artists : paintings, statuary, fountains, and other works of art, the production of. * But the fact of such production must be veri- fied by the certificate of a Consul, or Minister of the United States, indorsed upon tlie writ- ten declaration of the artist, (819. See, aLso, rule as to, S. S., 3942.) Free, artists, works of, exp. and re-impt.. entered as Am. products. (649 n, S. S., 3040.) Free, bags, exp. filled with leather mfd in U. S., and returned empty, under regs., (649 a. S. S., 3198.) Free. Same, exp. filled with frn. dyewood, grd. in the U. S., dtbl. on re-impt., (S. S., 3511.) Per ct. American bottles exp. empty and rtd. filled with palm oil, nU free under 649 a, (S. S., 4953.) barrels, exported, filled with domestic petro- leum,! and returned empty, under regula- tions, (648.) Free. car-wheels, worn-out, re-impt., (649 a, S. S. 4239.) Free. citizens dying abroad, personal and household eflTects of, not merchandise, (757.) Free. fisheries, spermaceti, whale and other fish-oils, and all other articles the products of such fisheries, (749.) Free. lard barrels, exp. filled with domestic pro- ducts and rtd. empty. No dec. int. to return required, (S. S., 4.'i72.) lumber, sawn in X. B., by aliens, not free under 829, (S. S., 4300.) mfs., to wit : casks, barrels, carboys, bags, and other vessels, exported, filled with American products, or exported empty and returned filled with foreign products, including shooks, when returned as barrels or boxes, (649 6.) identity proved under regulations, (649 c.) and on which .all internal tax due shall be proven to have been paid before exportation and not refunded, (649 d.) Free. paper, printed on and re-impt.. dtbl., (S. S., 3005.) products and mfs. when exported and brought back in same condition, under regu- lations, (649 a ) Free. spools exp. filled and rtd. empty, not free under 649 a. (S. S., 4976.) vessels and railroad cars, repairs and equip- ment of, in a foreign country, dtbl. (Sec pro- visions for, 2040. Part I.)|. vessels, foreign products needed for repair of, when they may be withdrawn from ware- house, free of duty, (835.) Amethysts, not set, (480.) 10 Ammonia, acetate of, (92.) 25 anhydrous, liquefied by pressure, (33.) 20 aqua, or water of, (34.) 20 carbonate of, (3(i.) 20 muriate of, or sal ammoniac, (35.) 10 sulphate of, (37.) 20 Ammoniacum, grains of, cr, (636.) Free. notcr., (94.) 10 Amomum, or grains of paradise, cr., (636.) Free. not cr., (94.) 10 Amylic alcohol, or fusel oil, (112.) 10 Amyl of oxyd, so-called, (114, S. S., 1129.) £2.50 per lb. Anatomical preparations, (7.'!7 ) Free. specimens, models, or imitations of, in papier mach^, (472, S. S.. 1767.) 30 manikin of papier mache, (472, P. S., 3831.) 30 Anchovies and sardines in tin boxes, (281 a.) as follows: whole boxes, not over 5 inches long, 4 wide, and 3U deep. 10 cts. each. * This includes copies actually made bv American artists of the productions of other American artists, (S. S., 2318.) t American petroleum barrels do not forfeit their right of free entry, under 648, for being re-coopered abroad, (S. S., 3810.) J Grain bags of foreign production and manufacture, which, under Department's ruling of November 28,1871 (not published in Synopsis), are exempted from payment of duty as part of the equipment of the vessel, cannot be transferred from the vessel to which they belong- to another vessel, without being first entered and subjected to the payment of duty. (January 2, "1874, N. O., Syn. Ser., 1749.) SCHEDULE OF DUTIES. Anchovies and sardines (continued) : half boxes, not over 5 inches long, 4 wide, and l?g deep. 6 cts. each, quarter boxes, not over i^ inches long, 3% wide, and 114 deep. 2J4 cts. each. The same in any other form, (281 b.) Anchovy sauce, or paste, in bottles, (284, S. S., 3492.) additional duty on bottles. Anchors, or parts thereof, (163.) 2 cts. per lb. Andirons, ca:?t-iron, (167.) 1% ct. per lb. Angelica root, cr., (G36.) Free. Angora goats, sp. impt. for breeding pps., (642 a.) Free, hair, as wool of class 2, (358.) Angora goat-skins, raw, without the wool, unmfd, (719 6.) Free. Aniline, arseniate of, (602.) Free. dyes, as coal-tar dyes, (82.) oils, cr., (531),) Free, paste or pulp, not dyes, (837.) paste, so-caller., but really colors, (82, S. S., 2810.) residuum, as aniline dye, (92, S. S., 3913.) salts, (605.) Free. Animal carbon, fit for fertilizing only, (504.) Free. manures, (-505.) Free. Animals, integuments of, -!- + -(-, (655.) Free, brought into the T'nited States temporal ily for not over G month.^, for exhibition or competi- tion, otTercd by any agricultural or racing as- sociation, under regs.^ (641.) Free, living, excepting leeches, birds, fowls, and others specified, and comprehending all other living bodies endowed with sensation and power of motion, and -t- -f 4, (252, Oct. 30, 1866, A. & Co., and S. S., 1098.) portions of, dried, but unmfd, for glue stock, (511.) Free, sp. impt. under regs. for breeding pps.,* (642 a.) Free, teams of, including their harness and tackle, and the wagons, or other vehicles actually owned by persons immigrating with their families, and in actual use for the purpose of such immigration under regs., (642 b.) Free. Anise seed, (760.) Free. oil, or anise seed oil, (558.) Free. Annotto or Annotta, (499.) Free, all extracts of, (499.) Free, seed, (760.) Free. Anodyne, Hoffman's, (107.) 30 cts. per lb. Anodynes, proprietary, (99.) Anthoss oil, (.581.) Free. Anthracite coal, (673.) Free, shale, (417, 8. S., 5308.) 75 cts. per ton. of 28 bu. of So lbs. each. Per ct. Per ct Anti-fouling comp. for painting ships' bottoms, (87, S. S., 4973.) 25 Antimony as regulus or metal, (195.) lo ground, (837, S. S., 5473.) 20 ore, cr., sulphide of, (600.) Free. 40 Antiquarian paper, (392 6.) 25 Antique armor, modern imitations of, of metal, 35 (216, S. S., 1700.) .45 oil, (92.) 25 Antiquities, collections of,+ (669.) Free. Ants' eggs, baked, (837, S. S., 4157.) 10 Anvils, (163.) 2 cts per lb. Appraisements,! when market value cannot be ascertained directly, how to proceed, (853.) Apatite or rock phosphate, (597.) Free. Apparatus, life-saving, sp. impt. by life-saving so- cieties, (731.) Free, philosophical, (475.) 35 Apparel, to wit, cloaks and other outside gar- ments for ladies and children, wholly or ptly. 20 of wool, wstd. or hair, (not knit,) (367.) 45 cts. per lb. and 35 wearing, of all kinds + + +, wholly or ptly. of wool, worsted, or hair, except knit goods, (066.) 40 cts. per lb. and I A ppollinaris mineral water, (622, S.S., 5115.) Free. I Apple butter, (284. Apples, (704.) Free .Xqua ammonia, (31.) lortis or nitric acid, (594.) Free. Arabic, gum, cr., (636.) Free. other than cr. (94.) Arctic shoes, part wool, (367.) 45 cts. per lb. and Archill, in the weed or liquid, (550.) Free. Argal or Argol, or cr. tartar, (519.) Free. A rgentan.albata, or German silver, unmfd. ,(185.) mfs. of, (216.) Armenian bole, (215, S. S., 3342.) cosmetic, (99.) Armor of metal, (216.) Arms, fire-, -I- -t- -f, ('202.) side-, (207.) sporting breech-loading shot-guns, and pistols of all kinds, (203.) Aromatic cachous, (99.) Arrack, (313.) $2 per pf gal. in bottles, (310.) 3cts. inadd.on each bottle. Arrowroot, (644.) Free, flour or starch, (269, S. S., 3385.) 2]4 cts. per lb. Hawaiian, (Pt. I., 2374.) Free. Arseniate of aniline, (602.) Free. Arsenic, (599.) Free, metallic, or cobaltum crystals, (610.) Free. sulphide of, or orpiment, (601.) Free. Arsenious acid, (.594.) Free. Art, works of, impt. expressly for presentation to 35 40 35 35 20 * Animals impt. for breeding pps., under 612 n, need not be of superior stock, (S. S., ,5551.) t So-called "anliijue pottery or majolica plates of the Renaissance period or the 16th century, are not pro|)eily '•autiquitiL's," entitled to free culi y luider 669, but are dutiable as earthenware, (S. S., 3110.) Nor does Oii'.i include uiUique tableaud sidehnard tobe used as furnituie, (.^. S., 26,si.) l!utco??/io when intended for caliini^ of anti(|uities, (S.S., 2699.) }li/il, thai " collections of anti(juity " and " collections of anti!mokers articles " But tlie provisions of the new act are more comprehensive, covering all " smokers articles whatsorver, ni)t specially enumerated or provided for in this act." Under this provision the deci- sions cited seem to me no longer to apply— Editor. SCHEDULE OF DUTIES. 17 Per rt. Civet, crude, (507.) Free. oil of, (568.) Free. Clapboards, rough-hewn or sawed only, pine or spruce, per 1000 pieces of 4 ft. long, or 4000 lineal ft., (S. S., 1265.) viz. : pine, (227.). S2. spruce, (228.) 81.50. all other, rough-hewn or sawed only, (222.) when planed or finished, all the above are sub- ject to the add. duty prescribed for planed or finished lumber, to wit: for each side panled or finished, (219.) 50 cts. per 1000 feet, board measure, planed on one side and tongued and grooved, (220.) $1 per 100 feet, board measure, planed on two sides and tongued and grooved, (221.) 81.50 per 1000 feet, board measure. Clasps, gilt or plated, if not jewelrj-, (210.) of other metals, and not jewelry, (216). of all kinds, if jewelry, (459.) Clay, china or kaoline, (98 b.. May 5, 1863, Phila., also S. S., 620, 1494.) 83 per ton, the same, prepared by kiln-drying for clearing wines, (837 6, Oct. 17, 1874. Toledo.) all other, wrought or mfd., + H- +, (98 a., July 9, 1863, Bo.^ton.) 83 per ton. the same, unwrought or unmfd., + -I- +, (97.) 81.50 per ton. Clay pipes, common, (477.) Claystone, (215, S. S., 1055.) Clilistone, unmfd., (611.) Free. Clippings of any Rind, fit only for making paper, (754 «.) Free, of brass, (187.) 1^ et. per lb. of Dutch metal, (187.) 1V$ ct. per lb. from new copper, (186 6 ) 3 cts. per lb. Cloaks and capes. {See " Clothing.") Cloak pins, gilt or plated, and not jewelry, (210.) of other metals, and not jewelry, (216.) of all kinds, if jewelry, (459.) Clock cases, of marble, (414, S. S., 935.) Same, if metal comp. ch. val., (414.) Clocks and parts thereof, (414, S. S., 935.) side ornaments for, as vases, candelabras, etc., are not " parts of clocks," (S. S., 1487.) Clock-spring-steel in sheets, as steel in sheets polished, under 177 c. Cloisonne, enamelled vases, Japanese. {See " Ja- panese.") Cloth, bamboo-, (233 or 351, 822.) * bolting-, (6:,7.) Free, bookbinders'-, cotton, (324,) button-, mohair or other mfs. of cloth, fit exclu- sively for buttons, (382.) emery, cotton, (324, 822.) India-rubber-, with linen or cotton foundations, (453, S. S., 1299.) oil-, all except silk, (340.) Per ct. Cloth, silk oil-, S. ch. val., (383.) 50 waterproof-, + -!--}-, (340.) 40 woollen. {See " Woollens.") Clothing, to wit. : capes, cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and children's apparel, and goods of similar de- scription, or used for like pps., wholly or ptly. of wool, worsted, or animal hair, excepting knit goods, (307.) 45 cts. per lb. and 40 cotton, ready-made, except knit-goods, (324 a.) 35 linen, ready-made, (3o6.) 40 silk, ready-made, (383.) 50 wool, etc.,* ready-made, all -f -I- +, composed wholly or in part of wool, worsted, or animal hair, exc. knit-goods, (36G.) 40 cts. per lb. and 35 of mixed mat. other than part wool, worsted^ or hair, is dtbl. at the highest rate at which the component material of ch. val. is charge- able, (824.) Cloths, colored, for bookbinding, (324 a., S. S., 686.) 3.1 Cloves and clove-stems, ground or powdered, (96.) 5 cts. per lb. unground, (527.) Free oil of, (92.) 25 Cluney lace, (337.) 30 Coaches and parts of, + -I- +, (412.) 35 Coach furniture and hardware of all kinds, -I- -I- +, (415.) 35 lace, according to component materials. Coal, anthracite, (673.) Free. bituminous,t per ton of 28 bush, of 80 lbs. each, (417 a.) 75 cts. per ton. cannel-, as bituminous. (417 a., S. S., 787.) 75 cts. per ton. charcoal, (525.) Free. coke, (418.) 20 culm or slack coal, such as will pass through a half-inch screen, (416, S. S., 1215, 2363.) 30 cts. per ton culm of, or slack-, rule as to screens for, (S. S., 3952.) . dust, bituminous and anthracite, as culm, (416, S. S., 602, 667.) 30 cts. per ton hods, copper, as mfs. of copper, + -t- +, (216, 825.) 45 screenings, bituminous and anthracite, as culm, (417 a., S. S., 604, 607.) 30 cts. per ton. Coal stores of American vessels, not unloaded, (674.) Free. Coal-tar, crude, (80.) 20 colors, or dyes, by whatever name known, + + +, (82.) 35 preparations, all -I- + 4-, that are not colors or dyes, (83.) 20 products, such as naphtha, benzine, benzole, dead-oil, and pitch, (81.) 20 * The editor, in a note on page 22 of his " Pocket Tariff," remarked that "as the paragraph (366.) in 'Schedule K,' for clothing ready-made, etc., is the only specific provision for ready-made clothing in the new tariff act, it would seem to cover clothing of all kinds (not knit), and of whatever material." Literally or strictly construed, this, he still thinks, is clearly the only conclusion the language admits of. But it can- not have been the intention of Congress to introduce andapply the pound rates of duty to clothing of cot- ton, linen, silk, and other like materials, upon vo other mfs. of which such a rate is, either in the old or the new act, applied, but must have been intended (although I do not think the phraseology expresses it) to embrace " clothing and wearing apparel," in the limiting words, " composed wholly or in part of wool," etc. I have, on mature consideration, classified clothing of other materials, accord'ingly, as mfs. of such materials, respectively, not otherwise provided fcjr. t A arawback of 75 cts per ton is allowed on all imported bituminous coal used for fuel on steam-vessels engaged in coasting or foreign trade, the latter applicable to foreign as well as American vessels. (April 2, 1883. Baltimore.) 18 SCHEDULE OF DUTIES. Per ct. 35 Coatings, linen, (334.) (Joat linings, and goods of like description, ptly. of wool, wstd., or hair of the alpaca, goat, or other animals, (365 a.) valued at not over 20 cts. per sq. yd., (365 6.) 5 cts. per sq. yd. and valued over 20 cts., (365 c.) 7 cts. per sq. yd. and if wholly of wool, wstd. or hair, or of a mix- ture of them, all values, (365 d.) 9 cts. persq. yd. and But all such goods with selvedges made wholly or ptly. of other materials or with threads of other materials introduced to change classifi- cation, (365 e.) are dutiable at 9 cts. per sq. yd. and *A11 the above goods weighing over 4 oz. per sq. yd., (365/.) 35 cts. per lb. and Cobalt, oxide of, (50.) ores, (675.) Free. Cobaltum or cobalt crystals, (215, S. S., 2945, 3:68.) Cobourgs, printed or ombre-striped, dtbl. as meri- nos, or woollen dress goods, (Sept. 21, 1857, Boston.) Cocculus indicus, ("^28.) Free. Cochineal, (508.) Free. lake, (87.) Cocoa, cr.. (676.) Free, prepared or mfd., (292.) 2 cts. per lb. fiber, leaves, and shells, (676.) Free, nuts, (746.) Free, nuts, oil of, (579.) Free, or coir-matting and mats, (432.) same, not exclusively vegetable, or with wool border, (378 c.) sweetmeats, as confectionery, (S. S., 3569.) 2 cts. per lb. wine, when impt. for med.pps. exclusively, (93, T. R., p. 5G1.) Cocoons, silk, (785.) Free. Codfish, (see "Fish.") oil for tanners' use, (92.) Cod-lines, hemp, (350, S. S., 1358.) Cod-liver oil, brown or cr., (92.) med. prep., (93, S. S., 36U.) med. prep., proprietary, (99.) Cod-sounds, (515.) Free. Codilla, or tow of hemp, (330.) 810 per ton. Coffee, in the berry ,t (677, S. S., 2000.) Free, acorns, dandelion root, and all other articles used or intended to be used as coffee or as substitutes for, -f -h -f . (290.) 2 cts. per lb. extract or preps, of, (837 b., T. R., p. 506.) mills, wood and iron, as mfs. of iron, + + -F, (216.) Cognac oil, or a?nanthic ether, (113.) 84 per oz. Coiled wire-rods, rivet-, screw-, nail-, and fence-, round, of iron or steel, not lighter than No. 5, w. g., valued at not over 3}^ cts. per lb. (180 a.) i''a of a ct. per lb. 40 40 20 20 40 25 45 Per ct. Coins, cabinets of, (669.) Free, gold and silver, and copper, (678.) Free, old foreign copper, in large quantities, formfg. pps., as old copper, (186 6., S. S., 1760.) 3 cts. per lb. Coir and coir-yarn, (679.) Free, floor matting and carpeting, (432.) same, not exclusively vegetable, or with wool border, (378 c.) Coke (418.) Colcothar, dry, oxide of iron,t as a paint, (87, S. S., 2961,4914.) as a polishing powder, (479.) Cold cream, cosmetic, (99.) Colleges, impt. for, {see "Academies.") Collodion, fluid, (105, S. S., 5477.) 50 cts. per lb. rolled or in sheets, but not made up into articles, (105.) 60 cts. per lb. same, when in finished or ptly. finished ar- ticles, (105.) 60 cts. per lb. and Colocynth,coloquintida,orbitterapples, cr., (636.) Free, not cr., (94.) Cologne water, (100.) $2 per gal. and Colored glass in sheets for mf. of mock jewelry, (143, S. S., 3808.) window glass, dtbl. as window glass, (S. S., 4630.) Coloring for beer, (117, 822, S. S., 3732.) for brandy, (117.) Colors, alizarine, natural and artificial. (595.) Free, all coal-tar colors and dyes, by whatever name known and -F -|- -I-, (82.) aniline.? and aniline fat, all, (82, S. S., 2899.) and paints.ll including lakes, whether dry or mixed, or ground with water or oil, and + + +, (87.) barytes, all combinations of with acids or wa- ter, (87.) Berlin blue, (479.) black of bone, or ivory drop black, (88.) blanc fixe, (87.) Bremen blue, (87, S. S., 1705.) carmine lake, dry or liquid, (87.) Chinese blue, (479.) Chrome yellow, or chromate of lead, (87.) cochineal, (508.) Free, cochineal lake, (87, T. R., p. 561.) drop black, (88,.July 11, 1859, Boston.) Dutch pink, (87.) enamelled white, (87.) fig blue, (479.) Frankfort black, (479.) French green, dry or moist, (87.) Indian red, (87, S. S., 2132.) ivory drop black, (88.) king's yellow, (87.) Kremnitz white, as white lead, (55, 56.) 3 cts. per lb. lamp black, (87.) lead, red-, (58.) 3 cts. per lb. 25 * See note to " Dress Goods." + Not free in any other form than the natural berry, (S. S., 2000.) t See T. D., 30, for dcscriptidU. I Aniline colors for iminters' use, composed of aniline and starch, to give body, held dutuiblc under 13o0, Pt. I., as aniline colors, (S.S., 2781, 2811.) , ^ ^ II This includes all artists' colors put up in oil in small tubes, excepting white and red lead and oxyd of ainc, (S. S.,'2299.) SCHEDULE OF DUTIES. 19 Per ct. Colors {continued) : lead, white-, dry, or in pulp, (55.) 3 cts. per lb. white-, ground or mixed in oil, (56.) 3 cts. per lb. lime-white, (87.) 25 litharge, (57.) 3 cts. per lb. mineral blue, dry or moist, (87.) 25 mineral green, dry or moist, (87.) 25 ochre and ochrey earths, dry, (89.) J4 ct. per lb. ochre and ochrey earths, ground in oil, (89.) 1^ ct. per lb. oxide of cobalt, (50.) 20 of iron, (87, S. S., 1212, T. D., 30.) 25 of zinc, dry, (90, S. S., 1212.) 1J4 Ct. per lb. ground in oil, (91.) 1% ct. per lb. Paris green, dry or moist, (87.) 25 white, dry, (45.) 14 ct. per lb. ground in oil, (45.) 1 ct. per lb. patent yellow, (87) 25 Prussian blue, dry or moist, (87, S. S., 1530.) 25 red lead, (see above, "lead.") satin white, (87.) 25 sienna and sienna earths, dry, (89.) J^ ct. per lb. sienna and sienna earths, ground in oil, (89.) 1)4 ct. per lb. Spanish brown, (87.) 25 Tuscan red, as dry colcothar, (87, S. S., 1349.) 25 Turkey red, (87, S. S., 3500.) 25 ultramarine, (85.) 5 cts. per lb. umber and umber earths, dry, (89.) ^ct. per lb. ground in oil, (89.) VA Ct. per lb. uranium, oxide of, (635.) Free. Vandyke brown, (87.) 25 Venetian red, (87, S. S., 1590, T. D., 30.) 25 verdigris, (635.) Free. vermilion, (87.) 25 wash blue, (479.) 20 white lead, (see above, "lead," etc.) whiting, dry, (45.) % ct. per lb. ground in oil, (45.) 1 ct. per lb. wood lake, (87.) 25 zinc, oxide of, (see above, "oxide.") Color-stones, or "mtillers," for levigating or pul- verizing inks and colors, (837 b., S. S., 5048.) 20 Colt's foot, er. dr., (636.) Free. not cr., (94.) 10 Colza or cabbage-seed oil, commercially known as rape-seed oil, (28, S. S., 2604.) 10 cts. per gal. Columbo root, cr. (636.) Free. not cr., (94.) 10 Combination cards, paper and ribbon, paper ch. val., (388, S. S., 4767.) 15 S. ch. val., (383.) 50 Combs, all kinds for the hair, (419.) 30 curry, wood and iron, (216.) 45 machines for making, part steel, (216, Sept. 18, 186.'), U. S. C jnsul, Liverpool.) 45 Comfits, sweetmeats, or fruits preserved in sugar, spirits, sirup, or molasses, + + +,(302.) 35 Comforters, worsted, frame made, as wrstd. knit goods. Communion service, sp. impt. for church, as re- galia, (771, S. S., 450.) Free. Compasses, mariners', (475.) 35 mathematical, or mechanics', (216.) 45 Per ct. Compasses, miniature, of metal and glass, (143, or 216, S. S., 2005.) 45 " Composition pour blanchir," so-caiied, (837 6., S. S., 4076.) 20 Compositions of glass or paste, not set, (420.) 10 some, set as jewellery, (459.) 25 same, in round or oval shapes, pierced, and not set, (396, S. S., 3135.) 50 Composition tops, for furniture, (484.) 35 Compounds or preparations, all of which dist. spts. is a compt. pt. of ch. val., dtbl. as dist. spts. under 312, (S. S., 4771, which see as to rule of value in Canada.) Concentrated melada, concrete, or concentrated molasses, testing by the polariscope not above 75 degrees, (236.) 1.40 ct. per lb. and for every additional degree, or fraction of a degree shown by such test, (236.) i3i) of a et. per lb. add. Condensed milk, (276.) 20 Coney-plates, (435, S. S., 1556.) 30 Confectionery valued above 30 cts. per lb., or when sold by the box, package or otherwise than by the lb., (244.) 50 all other 4- + +, made wholly or in part of su- gar, and all sugars after being refined, when tinctured, colored, or in any way adulterated, and valued at not over 30 cts. per lb., (243.) 10 cts. per lb. sugar-candy, not colored, (242.) 5 cts. per lb. Congressional library, books, maps, and charts for the use of, (Gi9.) Free. Conium cicuta, seed and leaf, cr., (636.) Free, not cr.. (94 ) 10 extract of bark of, (20.) 20 Conine or conicine, (see " Conium.") Conserve of roses, (302 a., S. S., 4339.) 35 Contracts, rights, and offences, under old law not affected under new, (857-60.) Contrayerva root, med. cr. (636.) Free. not cr. (94.) 10 Cooper, as ale, under 316. Copal gum, cr., (636.) Free. not cr., (94.) 10 Copper, acetate of, (92.) 25 all mfs.* articles and wares, wholly or ptly. of, + + -t-, (216, 824.) 45 alloys, all of which copper is a comp. mat o{ ch. val., + -f -f , (186 b.) 3 cts. per lb. bars, (186 c.) 4 cts. per lb. black or coarse, on all the fine copper contained therein, (186 b.) 3^ cts. per lb. bolts, (216.) 45 bottoms, (186 d.) 35 braziers' , (186 d.) 35 cement, (186 6.) Z% cts. per lb. Chili and other pigs, (186 c.) 4 cts. per lb. clippings from new copper, (186 b.) 3 cts. per lb. coarse, (see "black," above.) coins, (678.) Free, old foreign, in large quantities for mfg. pps., as old copper, (186 b., S. S., 7601.) 3 cts. per lb. old, not used as current money, (186 6., S. S., 3248.) 3 cts. per lb. composition metal, all of which copper is a * 186 c. clearly conflicts with this provision of 216 ; and 824 a» clearly, in my opinion, places the duty at 45 per cent. Therefore 1 insert the latter only. — Elitok. 20 SCHEDULE OF DUTIES, Perct comp. mat. of ch. val., + + +, (186 b.) Sets, per lb. Copper, in forms not enumerated, and not mfd., (186 c.) 4 cts. per lb. ingots, (186 4 cts. per lb. in the form of ores, on all the fine copper in them, (186 a.) IVi cts. per lb in rolled plates, called brazier's copper, sheets, rods, pipes, and copper bottoms. (186 d.) 3. medals, (TiU.) Free. parts of cabinets, (669.) Free. naUs, (216.) 4 old, tit only for re-mf., (186 6.) 3 cts. per lb. taken from the bottom of Am. vessels com- pelled by marine disaster to repair in foreign ports, (6SU.) Free, old or new, impt. for U. S. Mint, (681.) Free, ores, on all the fine copper in them, (186 a.) 234 cts. per lb. paste of sulphide of, (92.) i pigs. Chili or other, (186 c.) 4 cts. per lb. pipes, (186 d.) ' plates, (186 c.) 4 cts. per lb. regulus of, on all the fine copper in it, (186 6.) Zy^, cts. per lb. rods, (186 d.) < rolled plates, called brazier's copper, (186 d.) : sheathing, or yellow-metal, not wholly of cop- per, nor wholly or in part of iron, ungalvan- iz(_d, in sheets of 48 by 14 inches, and weigh- ing from 14 to 34 oz. per sq. ft., (194.) sheets, (186 d.) ' spikes, (216.) subacetate of, or verdigris, (635.) Free, sulphate of, or blue vitriol, (51.) 3 cts. per lb. sulphide of, (92.) wire, (216.) Copperas, green vitriol or sulphate of iron, (52.) I'ij ct. per lb. Copybooks, with printed headings, as printed books or matter, (384, S. S., 3941.) Copying books, blank, for press copying, (.385.) Coral, cut or mfd., (421, April 23, 1858, Boston.) jewelry, (459, S. S., 2556.) marine, unmfd., (682.) Free. Coraline, cr. or unmfd., (682, 825.) Free. Cordage or cables, Manila, untarred, (345.) 23 on oranges cast overboard during voyage, (S. S., 4581.) on sugars, (S. S., 4150.) protest, etc., not required, (S. S., 3551.) (see new regs., S. S., 3869.) none allowed on cigars on account of mold due to the damp condition in which they were shipped, and to the further dampness contracted in the vessel, and not on account of their becoming wet by sea-water, (S. S., 3134.) none allowed on coverings, (not dtbl.) of mer- chandise, (Aug. 1, 1871, Phila.) on apples in transit, allowed, (S. S., 4743.) on tin plates, allowance of, (S. S., 3510.) or partial loss from rust or discoloration, no al- lowance for, on iron or steel, or any mf. thereof, (184.) to fruit, special limitation of allowance for. un- der former laws, omitted in new. no allowance for breakage, leakage, or damage on wines, liquors, cordials, or dist. spts., (308/.) to goods on voyage of importation, (1880, Regs, pp. 219 to 226. S. S., 649, 650, 2270.) returns on sugar, {see S. S.,3820, 3832.) Damaged goods, stencilling of, (S. S., 3456.) sugar, examination of, (see S. S.,3713.) see rules as to exportation of merchandise on which damage has been allowed, (S. S., 1092.) Damasks, cotton, (325.) linen, (334.) silk, (383.) Dammar gum, or dammarine, cr., (636.) Free. not cr., (94.) Dandelion-root, or taraxacum, all, (290, S. S., 3289.) 2 cts. per lb. * " Any article which is in fact and substantially cream of tartar, and is u.sed without further process of refinement for purposes for which cream of tai-tar is used, should be classified as cream of tartar, whether known by that name in commerce or by other designations, such as ' pink cream,' " etc., (S. S., 1551.) 24 SCHEDULE OF DUTIES. Per ct. Dantzig spruce-beer, or malt-extract, as beer, (316, S. S., 5372.) in bottles or jugs. 36 cts. per gal. otherwise. 20 cts. per gal. mme, damaged, not subject to provisions of 1S97, for damaged drugs, (S. S., 5583.) Darning needles, (206.) 25 Date of importations of mdse. for imm. tr., [see S. S.,5633.) Dates, green, ripe, or dried, (294.) 1 ct. per lb. preserved in sugar or molasses, as fruits pre- served, (302.) 35 Dead-oil, (81.) , 20 Deals, sawed, of hemlock, white-wood, sycamore and bass-wood, (219 a.) $1 per 1000 ft., board measure, all other. §2 per 1000 ft., bd. m. Decalcomaine pictures, as ptd. mat., (384, S. S., 3822.) 25 Decanters, cut, engraved, painted, colored, printed, silvered, or gilded, (135.) 45 plain, moulded, or pressed flint or lime glass, (134.) 40 and other like vessels of glass, -I- -I-, if filled, pay the same rales of duty in add. to duty on contents, as if not filled, (136.) partly cut, contg. brandy, in add. to contents, (135-6, S. S., 3.589.) 45 Deck-beams, structural, of iron or steel, (178.) 11^ ct. per lb. Decoctions of dye-woods, (84.) 10 Deer, alive, (252.) • 20 carcasses, (837 a., S. S., 15, 2325.) 10 horns, parts of, cut to lengths for knife-handles and not further mfd., (837 b., S. S., 4689.) 20 skins, dressed and finished, (461.) 20 raw or uncured, (719.) Free, tanned, as leather, (460 ) 15 Demijohns, plain, covered or not, (133.) 1 ct. per lb. filled + -)-, in addition to duty on contents, (133.) 30 Denims, as other cotton cloth. Dentifrices, (99.) 50 Derelict goods, when dtbl., (S. S., 4168.) Desiccated and compressed vegetables, (287, Aug. 30, 1859, N. Y.) 30 Dextrine, (19.) 1 ct. per lb. "Diagonals,'* cloth-, wool, as woollen cloths un- der 302. dress-goods for women and children, as dress- goods under 365. (S. S., 3097.) Dials, chronometer-, box or ship's, (413.) 10 clock-, (414.) 30 watch-, (494.) 25 others, metal, plated or gilt, (210.) 35 of other metals, (216.) 45 porcelain, (125.) 60 Per ct. Diamond-dust or bort, (688.) Free. Diamond-pointed pencils for drawing on glass,* (216.) 45 Diamonds, designers'-,* (216.) 45 engravers'-,* (216.) 45 glaziers', (687.) Free. impt by mail, when free under 687,(S. S., 3546.) other, not set, (480.) 10 set, (459.) 25 rough or uncut, (687.) Free. Diapers, cotton, as cotton cloth. linen, (334.) • 35 Dice, ivory or bone, (424.) 50 wood, (424, S. S., (4119.) 50 Die-blocks or die-blanks, steel, (177 a. and 6.) val. not over 4 cts. per lb. 45 val. over 4, and not over 7 cts. 2 cts. per lb. val. over 7, and not over 10 cts. 2% cts. per lb. val. over 10 cts. 3'4 cts per lb. Dimities, cotton, as cotton cloth. Dirks, (197, or 207 b.) 35 Discriminating duties on impts. from beyond the Cape of Good Hope, repealed, (Ft. I., 2329.) on impts. by certain foreign vessels, in addition to the ordinary rates, (827.) 10 Dishes, cast-iron, (167.) 1% ct. per lb. chafing, copper, (216.) 45 earthen, as earthen-ware. glass, as glassware. metal hollow-ware, coated, glazed, or tinned, (201.) 3 cts. per lb. gilt or plated metal, (210.) 36 other metal, (216.) 45 Disks, glass, cut or ground, (136.) 45 optical, or object glasses for telescopes, edges ground or cut, (135 or 143, August 5, 1858, Boston.) 45 unwrought, for use in mf of optical instru- ments,t (708.) Free. Distilled oils, -f -+- -t-, (92.) 25 spirits, ale. prep., containing 50 per cent, of an- hydrous alcohol, (101.) SI per gal. spirits, -F -1- +, (311 a.) $2 per pf. gal. (See " Liquors." vinegar, as acetic acid. Dividers, according to material. Divi-divi, (532.) Free. Dog-chains, (171.) 2% cts. per lb. Dogs, living, (252.) 20 Doilies, cotton damask, (325.) 40 linen, (334.) 35 Dolls, t all kinds of, and wardrobes of. (425.) 35 in cases, with necessary wardrobes, invoiced together, (425, S. S., 3871.) 35 so called, but which were jumping-jacks and caricatures, partly of worsted, as toys, (426, S. S., 1725.) 35 * If these instruments were made wholly of vndutiable materials they would probably be entitled to entry free under 825, as similitudes of glaziers' diamonds. By decisions of the Department (S. S., 2865, 3556, and 6521,) they were classified as " precimis sto?iessel," under the provisions of former laws, (sec Ft. 1., 1396.) But the new larifi' act contains no similar provision ; and that for "jewelry of all kinds," (459,) does not seem to me to be applicalile to articles of this kind, as they are certainly nol jewelry ; nor are they classifiable as non-enumerated mamilactures, for they are composed in part of "metal or wood, {both dutiable,) and arepro- vided for in 216 as "manufactures, articles, or wares -|- -|- + composed wholly or in part iron, steel or any other metal."— Editok. t Department decision of Jan. 8, 1883, (S. S., 6.522) ruled that " glass blown in cylinder shape, then cut in strips of two feet in length by 1!< inclics in width, intended to be used in the manufacture of spectacles," could not be classidiMl under the'iirovision fur " gliiss plates ordisks, unwrought, for optical instruments," and that "speetucle.s are not nptical iiistnnnents within the meaning of the provision cited." t Small china ligures (if cliildren in rcoumbeiit positions, held to be toys and not dolls, (S. S., 4384, 4988;) also dolls' wardrobes and toilet articles, (S. S., 569.) SCHEDULE OF DUTIES. 25 Per ct. Dolls, whistling and bathing, of Indian rubber, cl. as toys, (425, S. S., 3394.) 35 Dolmans for ladies and children, wholly or ptly. of W., wstd., or hair, (367.) 45 cts. per lb. and 40 Domestic goods returned, evidence of exp., (S. S., 4224.) Domestic products and mfs. returned in same condition as exp., (649 a.) Free, barrels exp. filled with domestic petroleum and returned empty under regs., (648.) Free, casks, barrels, carboys, bags, and other vessels of Am. mf., exp. filled with Am. products, or exp empty and rtd. filled with frn. products, including sliooks rtd. as barrels or boxes under regs., (619 b.) Free. Dometts, wool and cotton, as flannels, under 363. (See " Flannels.") Dominoes, according to material. if toys, (425.) 35 Donna Maria silk-veil goods, (383.) 50 Doubloon, S. American, value in Argentine is 815.70. (S,S., 3153.) Down, cowhage, or cowitch-, cr., (636.) Free. not cr., (94.) 10 Downs, bed-,* (650.) Free. Dragons' blood, (533.) Free. Draughts, ivory or bone, (424.) 50 wood, rubber, or gutta-percha, (424, 822.) 50 Drawbacks on exportations, {see Ft. I., 1978, 1982-3, and 2293.) allowed on free RR. iron remfd. and connected by bars and bolts of domestic iron, (S. S., 3984.) caps on tin cans, (S. S., 4274.) same, on grass scythes, (S. S., 3638.) • same, under 1982 e., all materials must have been impt.,(S. S.,4148.) same, none allowed on free salt used in curing meat for exp., (S. S., 4137.) same, not allowed on goods out of custody of customs officers, (S. S., 4843, 4850.) same, on cartridges, (S. S., 4212.) same^, on gin, duty paid, allowed only on quan- tity actually exp., (S. S., 4264.) on grain bags made of free burlaps, (S. S., 4217.) same, on prep, cocoanut, (S. S., 4664.) tame, on RR. iron, (see " Railroad.") same, on rosin used in soldering tin cans, (S. S., 4282.) same, on solder of tin cans, evidence as to, (S. S., 4199.) same, on unprimed cartridge shells, (S. S., 4660.) restrictions, (S. S.. 3506, 3541.) 10 per ct. addl. dty. paid under 2970, rtd. as draw- back under 2977, (S. S., 3502.) sampling of sugar for, (S. S., 3879.) silks withdrawn from bond for dyeing not en- titled to, (S.S., 3187.) statute amended March 10, 1880, (see Ft. I., 2293.) Drawers, cotton, (see " Cottons.") linen, (336.) 40 silk, (383.) 50 Per ct. Drawers, woollen, knit, (see woollen knit goods.) . not knit, (3G6.) 40 cts. per lb. and 35 Drawing knives, (216, March 30, 1865, Boston.) 45 pencils, (473 a.) 50 cts. per gross and 30 Drawings, (837 b ) 20 specially impt., (see "Academies" and "So- cieties.") Draw-knobs, according to material. Dress goods, women's and children's, and coat- linings, Italian cloths, and other goods of like description, wholly or ptly. of wool, wstd., or hair of the alpaca, goat, or other animals, as follows, to wit : 1. Those composed wholly of either of these materials or of a mixture of these exclusively, all values, (365 rf.) 9 cts. per sq. yd. and 40 2. The same, having selvedges made wholly or ptly. of other materials, (365 c.) 9 cts. per sq. yd. and 40 3. Those composed in part of other materials, val. not over 20 cts. per sq. yd., (365 6.)' 5 cts. per sq. yd. and 35 val. over 20 cts., (365 c.) 7 cts. persq. yd. and 40 4. All of the above descriptions of goods, with threads of other materials than wool, wstd., or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts. per sq. yd. and 40 5. AUf of the above weighing over4 oz. per sq. yd., (365 /.) 35 cts. per lb and 40 fancy alpaca and diagonals, as "dreSs goods" under 365, (S. S., 3097.) Dressings, hair-, and other toilet-, (99.) 50 Dress ornaments, beads, silk, and metal, (396, Jan. 30, 1865, N. Y.) 50 silk and wood, S. cli. val., (383.) 50 ornaments, S. ch. val., (383.) 50 wooden moulds or cores for, mfs. of wood, -F -F -f, ('233, Oct. 18, 1864, Boston.) 35 Dress-patterns, emb., dtbl. according to material of ch. val., (823.) Dress-shields, gutta-percha, cotton, and silk, and other, according to mat. of ch. val., (823 S. S., 3733.) Dress trimmings, cotton, (325.) 40 cotton and wstd., (368.) 30 cts. per lb. and 50 flax or linen, (336.) 40 mohair, wholly or ptly., (368.) 30 cts. per lb. and 50 silk, (383.) 50 wool, wholly or ptly., (368.) 30 cts. per lb. and 50 „ wrstd., wholly or ptly., (308.) 30 cts. per lb. and 50 wrstd. cloth in strips, emb. with silk, for dress- trimmings, (368, S. 8., 5539.) 30 cts. per lb. and 50 Dried blood, (501.) Free, bugs, (636.) Free, fibers, med., + -f , or., (636.) Free. not cr., (94.) 10 fruits, + + +, (704.) Free, moss, cr., in bulk, (636, S. S., 4854.) Free, pulp, (393.) 10 Drillings, or drills, cotton, as cotton cloth, linen, (334.) 35 * There may be some doubt whether paragraph 630 limits downs alike with feathers by the word "bed-." The practice under the former law, of precisely the same language, has, I believe, been "to the contrarv ~ Editor. ■" ' t I do not feel quite certain that this provision, in the connection in which it now stands in the law, covers any other than so-called " all wool " goods. But as it embraced mixed goods in the former law. Congress probably did not intend to change its effect in the new.— Editor. 26 SCHEDULE OF DUTIES. Per ct. Drop black, paint, (88.) 25 Dross lead, (188.) l\i ct. per lb. Druggets, alt, (376.) 15 cts. per sq. yd. and 30 Drugs, cr., + + +, (636.) Free, not cr., + + +, (94.) 10 or., for dyeing or tanning, + + +, (509 and 689.) Free. Drums, (469, S. S., 2510.) 2.5 toy-, (425.) 35 Duchess laces, (325, S. S., 3912.) 40 Ducks, cotton, as cotton cloth, linen, other than sail-, and including bear-, imi- tation-, ravens-, and all other ducks of hemp or flax, excepting sail-duck, (330.) half-, for sails, as sail-duck, (Nov. 16, 1843, N. Y. and Boston.) sail-, or canvas for sails, including the heavy ducks of Russia and English sail-cloth and canvas, (348, Nov. 16, 1843, N. Y. and Boston.) 30 Dulse, seaweed, (777.) Free. Dundee, double warp bagging, {see " Bagging.") Dung-salt, capable of other uses than as manure, cannot be classified with " substances ex- pressly used for manure," (S. S., 497.) if it contains less than 30 per ct. of potash, (505, S. S., 661, 715.) Free. Dunnage mats, (837 b., S. S., 1792.) 20 (see notes, to 151 " Sheet-Iron.") Dutch- or yellow metal, unmfd., (215.) 20 Dutch metal, leaf, in bulk or otherwise, (198, S. S., 4508.) • 10 clippings or scraps, (187.) 1)4 ct. per lb. mfs. articles and wares, + + +, wholly or ptly. of, and whether wholly or ptly. mfd., (210.) 45 Dutch pink, (87.) 25 Dutiable charges, provisions repealed, (847-8.) Dutiable value, how estimated when there is no ascertained market value, (S. S., 3241.) value of undervalued goods, {see S. S., 3711.) value of stamped matches, (S. S., 4434.) Duties, discriminating, on impts. from beyond the Cape of Good Hope, repealed, (Pt. I., 2329.) on impts. by certain foreign vessels, in add. to the ordinary rates, (827.) 10 discriminating, on cargoes of Bora-Bora ves- sels, (911, S. S., 4633.) tonnage and discriminating, new regs., (S. S., 3938.) Duty, addl. on gds. over year in bond, (S. S.,4156.) addl. of 20 per ct. under 1862, on pro forma in- voice entry under $100, (S. S., 4149.) penal, decision of court in Schneider's case, (S. S., 4471.) penal, for undervaluation of goods subject to discriminating duty only, (S. S., 4533.) penal, for undervaluation, rule on damaged fruit, etc., (S. S., 4524.) rate cannot be changed after goods are dis- tributed fi-om case. (S. S., 4592.) Per ct. Dyed moss, for use as parts of artfl. flowers, (4296., S. S., 2518.) 50 other, (837 b.) 20 Dyeing, cr. articles for, (509, 636, 689.) Free. same, not cr.. + + +, other than extracts. (837 6.) 20 extracts of nutgalls, Persian berries, and myro- bolans and of like substances, (U, 84, 822, S. S., 3898, 5529.) 10 Dyes, aniline, or coal-tar, by whatever name known, (82.) 35 Bismarck brown, (82, S. S., 4043.) 35 hair, (99.) 50 other, -I- + +, (837 6.) 20 Dyc-stufls from coal-tar, as " resorcine red," and naphthylamine, (82, S. S., 4032.) 35 Dye, Tyrian-, (837 6., July 8, 1861, Boston.) 20 Dye-woods in sticks, or cr., (636.) Free. extracts and decoctions of, -I- + +, (81.) 10 Dynamite, val. not over 20 cts. per lb., (439.) 6 cts. per lb. val. over 20 cts. per lb. 10 cts. per lb. E. 25 EAR-RINGS, (459.) Earthen and stone-wares, to wit: brown* earthen- and common stone-ware, gas- retorts, and stone-ware not ornamented, (124, S. S., 1482.) 25 chemical-, of fine clay, glazed, (127, S. S., 2377.) 55 China-, porcelain-, parian-, bisque-, earthen-, stone-, and crockery-ware, including placques, ornaments, charms, vases, and statuettes,! painted, printed, gilded, or other- wise decorated or ornamented in any man- ner, (125.) 60 China, porcelain, parian, and bisque ware, plain white, and not ornamented or decorated in any manner, (126.) 55 All other earthen-, stone-, or crockery-ware, + + +1 white, glazed, or edged, comp. of earthy or mineral substances, and including " Rockingham ware," (127, S. S., 1528.)t 55 crucibles of fire-clay, (124, S. S., 3845.) 25 mortars and pestles, with wooden handles, (127, S. S., 5563.) 55 placques, painted by hand, (125, S. S., 4563.) 60 scoriflers, or crucibles, chemical-, earthen-wares of fine clay glazed, (127, S. S., 2377.) 55 spurs and stilts, used in mf. of, (795.) Free. stone-ware above the capacity of 10 gals., (128.) 20 Earths, ochery or ocherous, umber, and sienna, dry, (89.) % ct. per lb. ground in oil, (89.) 1^ ct. per lb. Italian, prep., for use as painters' colors, (87, S. S., 4534.) 25 or clays, unwrought or unmfd., -!-+-(-, (97.) $1.50 per ton. wrought or mfd., -h + +, (98 a.) $3 per ton. * The capacity does not change the duty nn brown earthen-ware, (S. S., •''1235.) + Certain .<om'ed or ornamented, are not now dutiable as earthen-ware under paragraph 127. X This includes chemical earthen-ware. (S. S., 2377,) and glazed earthen-ware beer mugs, with pewter tops or covers, (S. S., 2904.) Also plaster figures composed simply of " plaster of Paris," (S. S., 2544.) SCHEDULE OF DUTIES. 27 Per ct. Earthy or mineral substances, ware composed of, + + +, (see above.) East India gum, cr., (036.) Free. not cr., (94.) 10 Eau de cologne, (IOC.) $2 per gal. and 50 Ebony wood, mfs. of, (232.) 35 same, unmfd., (818.) Free. Educational institutions, sp. impts. for, {see "So- cieties" or" Academies.") Effects, household,* of persons or families from foreign countries, which have been in actual use abroad by them not less than one year, and not intended for any other person or for sale, (662, see T. D., 46, and S. S., 2724, 2768.) Free, personal and household, not merchandise, of citizens dying abroad, (757.) Free, personal,! (not merchandise), including profes- sional books, implements, instruments, and tools of trade, occupation, or employment, of persons arriving in the United States, but not to include machinery or other articles im- ported for use in any mfg. establishment, or for sale, (660, 815.) Free, tourists-, {see S. S., 3673.) Effervescent compounds or salts, -f + +, and not " proprietary articles," or toilet preparations, (92, S. S., 2682, 4%8.) 25 medicinal prep, not proprietary, and + + +, (93, S. S., 4968, 5528.) 25 all the above, if " proprietary articles," or toilet preparations, (99.) 50 preparations. Bishop's, (see " Bishop's granu- lar effervescents."!) preparations, granulated, or summer beverages of citrate of soda, lemonade, gingerbeer, etc , (92, S. S., 722.) 25 " Effervescing citrate of magnesia," so-called, but in fact a tartrate of soda similar to the above, (92, S. S., 2682.) 25 Vichy salts, (92, S. S.,"2021.) 25 Eggo's cattle spice, (99, S. S., 5370.) 50 Eggs, (690.) Free, ants', baked for birds' food, (837 a., S. S., 4157.) 10 silkworm, (786.) Free. Egg-yolks, dried and salted, (837 6., S. S., 2889.) 20 Elasticou, (837 a., S. S., 4807.) 10 Elastic garters, of wire and leather, with metal clasps, (216.) 45 Elecampane root, cr., (636.) Free. not cr., (94.) 10 Elephant paper, (392.) 25 Elephants' teeth, as ivory, (726.) Free. Embossed ornaments or designs on leather, (463, S. S., 3688.) 30 Embossing dies, (216, S. S., 3254.) 45 Perot. Embroidered dress patterns, linen, (337, S. S., 3594.) 30 Embroideries, beaded lace-, not partW., wstd.,or hair, according to mat. of ch. val., (823.) cotton, (325.) 40 flax or linen, (337.) 30 mixed materials, excepting W., wstd., or hair, according to mat. of ch. val., (823.) silk, or S. ch. val., (383 ) 50 wool, or pt. W., -t- -t- +, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. per lb. 35 cts. per lb. and 40 wstd. or animal hair, wholly or ptly. of, as mfs. of wstd., etc., under 363, (S. S., 3103, see " Worsted mfs.") specific, to wit : cotton and wstd. reps, slipper patterns, etc., as wstd. mfs. under 363, (April 20, 1865, N. Y., S, S., 1942, 2134.) cotton goods emb. with W. or wstd., as "Wool- lens" or " worsteds," which see, (S. S , 3103.) cotton velvet slipper-patterns emb. with silk, S. ch. val., (383.) 50 cotton velvet uppers for slippers, velvet ch. val., (325, 823.) 40 shawls of wool, wstd., and silk, as win. shawls under 362, (Jan. 28, 1862, N. Y., and Maillard V. Lawrence, 16 How., 251, S. S., 2821.) slipper-patterns, containing no wool, wstd., or hair, according to mat. of ch. val., (823.) stoles and crosses, silk and metal emb., S. ch. val., (383, 823.) 50 wool covers, (362, April 20, 1865, N. Y., and Jan. 8, 1867, H.&Co.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. per lb. 35 cts. per lb. and 40 in gold, silver, or other metals, + + +, (216.) 45 and tamboured articles, + +, according to mat. or comp. of ch. val., (823.) rules for appraising, (S. S., 3601.) Emery cloth, cotton, (324, 823.) 35 grains, (426.) 1 ct. per lb. mfd., ground, pulverized, or refined, (426.) 1 ct. per lb. ore or rock, (692.) Free. whetstones or hones, (837 6., S. S., 2079.) 20 Emetic, tartar-, or tartrate of antimony, (83.) 25 Emigrants' effects in transit, regs., (S. S., 3534.) Emulsion, pancreatic, pat med., (99.) 50 Emulsions, med., -H -|- -f , (93.) 25 Enamel, of glass and oxyd of tin, (143.) 45 " Enamel on paste," for use as settings for jewelry, (420, 822, S. S., 5258.) 10 Enamel white, for mfg. of watch faces, (143, S, S., 1612.) 45 Enamelled dials, clock-, (414.) 30 watch-, (494.) 25 * These are not " subject to the rule as regards protest and appeal," (S. S., 1983.) See also S. S., 2491, as to certain effects of travellers from Aaia via San Francisco and our Eastern ports to Europe. Horses not free under 815, as " personal effects," (S. S., 2741.) Nor advertising pamphlets accompanying the person, (S. S., 2763.) t Must have been in actual use by the persons or families owning them for at least one year, and not in- tended for any other persons or for sale. Must also be accompanied by the owner. (Tr. Keg., pp. 571, 600, also August 9, 1866, Galveston, and September 23, 18i'i9, F. M. E.) Or arrive within a reasonable time before or after his arrival. Five or six months cannot be considered a reasonable time. (October 24, 1868, Philadelphia.) t: Under the late tariff' laws these preparations were decided not to be " proprietary medicines;" but as the provisions of the new law (paragraph 99.) seem to be much more comprehensive, embracing "all prepa- rations or compositions recommended to the public as proprietary articles, (medicinal and other,) the editor' is of the opinion that they should now be classified under that paragraph.'' The same remark is applicable to the new provision for "all chemical compounds and salts, by whatever name known," (paragraph 92.) and seems to include all the above eflervescents, wliich are not proprietary. — Editor. 28 SCHEDULE OF DUTIES. Per ct. Enamelled tiles, (125, S. S., 3352, 3714.) 60 leather and skins of all kinds, (461.) 20 white, (87.) 25 paintings, (see " Paintings.") Encaustic tiles, (129.) 35 Encluit adherente or graisse adherente, (837 b., S. S., 5144.) 20 Endless belts or felts for paper or printing ma- chines, (379.) 20 cts. per lb. and 30 same, of rubber and cotton only, (453, S. S.,3212.) 30 Enfleuraged oils, as hair-oils, pomades, etc., un- der 99, (S. S., 1600, 2543.) 50 English sailcloth or canvas, (348, Nov. 16, 1843, N. y. and Boston.) 30 Engraved fashion plates, on steel or wood, col'd or plain, (695, S.S., 785.) Free, paper slipper-patterns, printed in colors, (384, S. S., 339.) 25 plates, copper or iron, (216.) 45 steel,* (199.) 25 wood, (233.) 35 Engravers' burnishei-s, steel, (216.) 45 copper, prepared or polished, (216.) 45 diamonds,! (216.) 45 scrapers, steel, (216.) 45 Engravings, bound or unbound, (384.) 25 bound or unbound, printed and mfd. over 20 years at date of impt., (658.) Free, colored, (384, Knoedler v. Schnell, 17 Leg. Int., 373 ; Jan. 25, 1861, N. Y., and S. S., 339.) 25 domestic exp. and rtd. with autographs added, (384, S. S., 4105,) 25 fashion plates, on steel or wood, colored or plain, (695.) Free. in cases, dtbl. according to leading material, (S. S., 2859.) loose, in old books, {see S. S., 4006.) Entries, rules to secure uniformity of, (S.S.,4672.) to include entire impt, (S. S., 3459.) Envelopes of impts., (see 847-8.) paper, (391.) 25 Eosine, as aniline or coal-tar dye, (82, S. S., 2895, 3923.) 35 Epaulets, cotton, mfs. of C, + + +, (324.) 35 galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal, (427.) 25 wholly or ptly. of W., wstd., or animal hair, as mfs. of these respectively, -f -I- -f , under 362 and 363. Eperlans a I'Huile, as sardines, under 281, (S. S„ 1128.) Epsom salts, or sulphate of magnesia, (62.) 14 ct. per lb. Epps' cocoa, (292, S. S., 4841.) 2 cts. per lb. Equipments of vessels and railroad cars, (2040-1, sec " Vessels" and " Cars.") of vessels wrecked in U. S. waters are not re- garded as impts., and are not dtbl., (S. S.,131, 566, 2188.) But contra as to those of vessels wrecked or derelict in foreign waters, (S. S., 2041, 4108.) But see distinction in regard to Am. vessels, (S. S., 4327.) Ergot, (534.) Free. Escutcheon pins, (216.) 45 Escutcheons, brass or iron, (216.) 45 Per ct. Escutcheons, gilt or plated, (210.) 35 silver, gold, or German silver, (216.) 45 Esparto grass or fibre, for paper, (754 a., June 17, 1863, Boston.) Free. Essence of vinegar, when dtbl. as acetic acid and when as vinegar, (S. S., 3964, 4213.) Essences or essential oils : bay-rum, (25.) $2.-50 per lb. fruit-, (114.) $2.50 per lb. med. preps., known as, and + + -f, part alcohol, (lis.) 50 cts. per lb. proprietary or for toilet uses, + + +, (99.) 60 rum-, (115.) 50 cts. per oz. all other, and combinations thereof, + -f +, (92.) 25 Etchings, (384.) 25 by Am. artists residing abroad, being strictly artist's proofs, printed under his direction from his own etchings, and each bearing his autograph, (819 a., S. S., 4748.) Free, printed and mfd. more than 20 years at date of impt., (658.) Free, specially impt., (see " Academies " and " So- cieties.") Ethers, all kinds, + -(-+, (116.) SI per lb. fruit, (114.) $2.50 per lb. med. preps., known as, and -f -)- +, part alco- hol, (118.) 50 cts. per lb. nitrous-, spirits of, (110.) 30 cts. per lb. oenanthic-, or oil of cognac, (113.) $4 per oz. sulphuric-, (106.) 50 Cts. per lb. Etoiles, or stars, (see " Epaulets.") Eucalyptus pills and extract, (99, S. S., 4142.) 50 Eve's apples or chinotti, as confect., under 244, (March 9, 1866, N. \.) Exchange not allowed in valuing for currency, (S. S.. 3708.) Excrescences, such as nut-galls, cr., (636.) Free. not cr., (94.) 10 Exhibition, animals impt. temporarily for, by certain associations, undf r regs., (641.) Free. paintings, statuary, works of art, etc., impt. for, by certain associations or societies, under regs., (832-3.) Free. of electrical machinery by Franklin Institute, articles impt. for, under regs., (2354.) Free. (.see Regs., S. S., 5622.) Explosive substances, used for mining, blasting, artillery, or sporting pps., (439.) val. not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. 10 cts. per lb. Exportation and consumption ; when and how goods covered by one invoice may be entered in part for each, (S. S., 5341.) Exposition, national, mining, and industrial, at Denver, articles impt. for, under Kegs., (2366) Free. Southern, at Louisville, Ky., (see provisions for, (Ft. I., 2367-70.) World's industrial and cotton centennial in 1884, (see provisions for, Pt. I., 2340-52.) Expressed oils, -f -f +, (92.) 23 Extracts for dyeing, but obtained from barks of woods not recognized as dye-woods, (837 6., S. S., 4307.) 20 of annotto, roncou, rocou, or Orleans, (499.) Free. * This does not include engravings on iron or steel cylinders for printing calico, etc., which are dutiable fts mfs. of iron or steel, (S. S., 2092.) t See note to " Diamonds," etc. SCHEDULE OF DUTIES. 29 Per ct. Extracts, archil or orchil, or liquid-orchil, (550.) Free, barks, berries, nuts, and plants, + + +, (84, 822, S. S., 5529.) 10 barks, used for tanning, + + +, (20.) 20 chestnut, a dye, (84, S. S., 3412.) 10 coffee, or preps, of, (837 b., T. R., p. 566.) 20 colocynth, (93.) 25 cudbear, (84, 822, S. S., 5529.) 10 dye-woods, + +, (84.) 10 ethereal, (see " Ethers.") hemlock bark, (20.) 20 indigo, (22.) 10 logwood, (84.) 10 madder, (547.) Free, malt, Johann Hoff's, and other proprietary, (99, S. S., 2867, 4834.) 50 malt, not proprietary, as beer under 316, (S. S., 2338, 5372.) meat, Liebig's, (837 b., S. S., 1059.) 20 other, (255.) 20 medicinal, part alcohol, (118.) 50 cts. per lb. medicinal, other than above, (93.) 25 myrabolans, (84, 822, S. S., 5529.) 10 nutgalls, (84, 822, S. S., 3898.) 10 opium, aqueous, for med. uses, (122.) 40 opium, + +, retaining the form of opium, and for like uses, (121, S. S., 770, 962.) $10 per lb. Orleans, (499.) Free. Persian berries, (84, 822, S. S., 3898, 5529.) 10 proprietary, of all kinds, (99.) 50 quercitron, (837 6., S. S., 4816.) 20 roncou or rocou, (499.) Free, safflower, (586.) Free, saffron, (586.) Free. sumac, (84, 822, S. S., 3&12, 3898, 5529.) 10 toilet, (99.) 50 Eye-glasses, (143.) 45 Eyelets, metal, gilt, or plated, (210.) 35 metal, all other, (216.) 45 Eyes, artificial, (143.) 45 FABRICS, wholly or in part of India-rubber, . + + +, (453.) 30 " Faille ribbons," (383.) 50 Fancy boxes, all, of whatever materials, (390.) 35 soaps, (9.) 15 cts. per lb. Fans, common palm-leaf,* (693.) Free, toy, for dolls, (425.) 35 all others, of whatever materials, including those made of the leaf of the palm-tree, with handles other than the natural stem of the leaf, (428, S. S., 679, 1197.) 35 Farina, (694.) Free. imitations of, not starch, (837 6., S. S., 3039.) 20 Farmers' implements, (see 815, and notes.) Farriers' knives, cutlery, (197, S. S., .5011.) 35 Fashion plates, engraved on steel or wood, col'd or plain, (695.) Free, lithographic, reproduced from steel engrav- ings by transfer on stone, (197, S. S., 5202.) >' Free. Fastenings, door, shutter, or other, gilt or plated, (210.) 35 same, of other metals, (216.) 45 Per ct. Fausse Glac^, of silk, metal, and cotton, neither mat. ch. val., (383, 823-1, S. S., 1943.) 50 Feather beds, as mfs. of cotton ticking and fea- thers, (320, 823.) .40 Feathers, all kinds, exc. bed-, cr. or not dres.sed, colored, or mfd., (429 a.) 25 artificial and ornamental, or parts thereof, for millinery use, + + -h. 50 bed-, (650.) Free. dressed, colored, ormfd., includingdres.sedand finished birds for millinery ornaments, (429 b.) 50 Fees, consular, for sealing cars, etc., from Canada, {see 8. S., 1759.) custom house, (S. S., 5609.) not to be charged for v.'eighing potatoes, (S. S., 3165.) Feldspar, (612.) 20 Feeding-bottles, glass, rubber, etc., glass ch. val., (143, 823, S. S., 234.) 45 fittings for, according to mat. Felloes or fellies, wood, as mfe. of wood, + + +, (233, Tr. Reg., p. 592.) 35 rough-hewn, or sawed only, (222.) 20 Felt, adhesive, for sheathing vessels, (696.) Free. carpeting, (378 a., S.S., 1011.) 40 exclusively of hair, (445, August 25, 1857, Bos- ton.) 30 " patent asphalted roofing," (837 6., Tr. Reg., p. 567.) 20 roofing, (837 b., April 1, 1858, Circ.) 20 " Wood's patent dry or boiler," (445, August 25, 1857, Baltimore.) 30 Felts, endless, for paper or printing machines, or " machine blanketing," (379, S. S., 625.) 20 cts. per lb. and 30 india-rubber and cotton, no part W., (453, S. S., 3212,) 30 or hat-bodies, wholly or in part of W., (see " Woollens.") Fence chains, {see " Chains.") rails of wood, of round or unmfd. timber, (734.) Free, split or rough, and other than round, (234, S. S., 90.) 20 Fennel oil, (569.) Free. seed, (760.) Free. Fenugreek seed, cr., (636.) Free. not cr., (94.) 10 Perri rubigo, med. prep., (93.) 25 Fertilizers, animal carbon fit only for, (.504.) Free, bone-dust and bone-ash, for mf. of, (-503.) Free, guano, manures, and all substances expressly used for, (-505.) Free, phosphates, cr. or native, for fertilizing pps., (626.) Free. Feuillesgraveures, aspaperhangings, etc., (392 a., T. R.,p.579.) 25 Fibers, cocoa-, (676, S. S., 2780.) Free, dried, med., -f -1- -f-, cr., (636.) Free. not cr., (94.) 10 for paper-stock, and fit only for, (7.54 a.) Free, rice-root-, for mf. of brooms and brushes, cr,, (837a.,S. S.,2764.) 10 vegetable, + -f -f , for mf of textile fabrics, (333 a.) S:i5perton. vegetable, other than above, raw or unmfd.. (837 a., S. S., 2764, 2789.) 10 * This includes only those " made from the leaf of the palm-tree, the natural stem of the leaf being the handle of the fan, and the leaf being simply bound to prevent cracking and breaking," (S. S., 679, 1497./ 30 SCHEDULE OF DUTIES. Per ct. Fibrin, in all forms, (697.) Free. Fiddles, (469.) , 25 Fifes, (469.) 25 Fig-blue, (479.) 20 Fig-paste, (302, S. S., 5041.) 35 Figs, tare on boxes, 13 per cent, of gross weight, (S S., 5451.) Figs, (295.) 2 cts. per lb. preserved, (302.) 36 Figures, according to material. Filberts, (303 b.) 3 Cts. per lb. File, or gespinst, (401.) 25 Files, file-blanks, rasps, and floats, of all cuts and kinds, (176.) to wit: not over 4 inches long. 35 cts. per doz. over 4 and under 9 inches. 75 cts. per doz. Of 9 and under 14 inches. $1.50 per doz. 14 inches, and over. $2.50 per doz. Filter-linen in the piece, dtbl. as other like mfs., (S. S., 2405.) Filtering-stones, unmfd.. (837 a.) 10 Fining-clay, prep, by kiln-drying, (837 b., Oct. 17, 1879, Toledo.) 20 earth, for refining or clarifying wines,* (215, S. S., 4927.) 20 Finings, ale, (837 b.) 20 Finishing-powder, (430.) 20 Fire-arms, muskets, rifles, and other, ^- -I- 4-, (202.) 25 pistols, and all sporting breech-loading shot- guns, (203.) 35 boards, paper for, (392 a.) 25 brick, (130.) 20 cases, central-, or cartridge-shells, brass ch. val., (216, S. S., 3846.) 45 clay, unwrought or unmfd., (97.) $1.50 per ton. wrought or mfd., (98a.) $3.00 per ton. crackers of all kinds, (431.) 100 proof China-ware, so-called, (125, B. S., 5035), 60 wood, (698.) Free. works, -)- -I- +, according to the highest rate on mat. of ch. val., (823, S. S., 3202.) Fish, all foreign caught, not in barrels or half barrels, and -|- -f -h, (280.) 50 cts. per 100 lbs. all fresh, t for immediate or daily consump- tion,! (699, S. S. , 3181, 3280.) Free, all in oil, + +, (282.) 30 all kinds, t and fish-oil, the product of the sea fisheries of Canada, Pr. Edward's Island, New- foundland, and Labrador, (1806,? Pt. I. and 855, S. S., 18.37, 1981.) Free, all pickled in barrels, except herring, (279.) 1 ct. per lb. American, frozen in Canada for transportation, (280, S. S., 3087.) 50 cts. per 100 lbs. same, foreign-cured and impt. in U. S. vessels other than that by which caught, (749, S. S., 3543.) Free. Per ct. Fish and fish oil from Brit. Columbia, dtbl., (S. S., 3354.) anchovies and sardines in tin boxes, (281 a.,) as follows: whole boxes, not over 5 inches long, 4 wide, and 3^ deep. 10 cts. each, half boxes, not over 5 inches long, 4 wide, and IJg deep. 5 cts. each, quarter boxes, not over 4% inches long, 314 wide, and 1% deep. 2}A cts. each. the same, in any other form, (281 b.) 40 sauce or paste, in bottles, (284, S. S., 3492.) 35 add. duty on bottles, bladders, (515.) Free. cans containing free fi.sh, {see note below.t and see also Indexed Tariff issued by depart- ment, p. 29, ? 281, also S. S., 5670.) Canadian or other foreign, frozen for transpor- tation, (280, S.S., 3062,3280.) 50 cts. per 100 lbs. same, in ice, for immediate consumption, (1806, Pt. I. or 699, S. S., 3280.) Free, cod, dried, (280.) >^ ct. per lb. cuttle-fish bone, (686.) Free, tfor bait, (700.) Free. fresh, (fee above.) fresh, in quantities too great for immediate con- sumption , (280, S. S. , 3181 .) 50 cts. per 100 lbs. herrings, pickled or salted, (278, S. S., 794.) ]4 ct. per lb. living, (252, July 3, 1866, Oct. 30, 1866, A. & Co.) mackerel, (277.) 1 ct. per lb. in kits, (277, De . 26, 1866, Norfolk, March 29, 1867, P. &R.) let. per lb. tof •' American catch," (749, S. S., 342, 2872.) Free, prepared, salmon and all other, (283.) 25 preserved in oil, all except anchovies and sar- dines, or their similitudes, (282.) 30 preserved, otherwise than in oil, (283.) 25 salmon, pickled, (279.) 1 ct. per lb. preserved, in oil, (282.) 30 otherwise than in oil, (283.) 25 shrimps and other shell-fish, (783.) Free, smelts in oil, put up as sardines, and branded "Epcrlans a I'Huile," as sardines under 281, (S. S., 1128.) fFisheries, American, all products of, inclu- ding spermaceti, whale, and other fish oils, (749.) Free. Fisheries, salt used in, (,'ce S. S., 3131.) Fish glue, or isinglass, (G.) 25 hooks, (216.) 45 joints, fish-plates or splice-bars, railway-, iron or steel, (160.) li^ ct. per lb. oil, (see "Oils.") sauces, -I- -f -h, (284.) 35 skins, raw, (510, 779.) Free. sounds, (575.) Free, tongues, (575, 822, S. S., 1648.) Free. * The department in the above decision, (S. P. ,4927,) held this to be "an earthy mineral substance," under the late law, (Pt. I., IS.".!,) but query whether it is not now clas-sifinbleunder97,as an unwrought or unmanu- factured earth, + + -t , at $l..''i0 per ton ; or if wrought or mfrl.. under 98 a., at $3 per ton.— Editor. t All cans or packages, (not ordinary fish barrels fir kog'^, S. P., 2160,) containing free fish of any kind, if not exceeding one ijunrt in contents, one cent and n half enrh ; if exceeding one quart, they are subject to an, additional duty of n7ie rrvt, and a half for each additional quart, or fractional part thereof, (2181, S. S., 2160.) Cans mfd. in IT. 8. of foreign tin, exported and returned filled with fi.sh, are subject to this duty. (S. S., 2435.) + By the phrase '' daily cons^lmption " it is nnt understood that the fish must be used on the "day they are imported; but if there is reason to believe tliat tliov are to lie used within a short time, while fresh, 'they would be entitled to free entry, (.Tune '.'0, 1S66, Island Pnnd. But see also S.P., 3181 and .3280.) ^ The proclamation provided for in P. 1806, was issued ^^ily 2i't1i.lS74. The provision remainsin force un- der 855. Fish caught in the inland lakes, or rivers falling into them, are not free under the treaty SCHEDULE OF DUTIES. 31 Per ct. Flageolets, (469.) 25 Flannels, Canton, as cotton cloth, (S. S., 3422.) printer's, for printing machines, (379, S.S.,4612.) 20 cts. per lb. and 30 wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals. (363, May 13, 1871, Com. Cust,) valued at not over 30 cts. per lb., (363, 6. and/.) 10 cts. per lb. and 35 valued at over 30, and not over 40 cts., (363, c. and/) 12 cts. per lb. and 35 valued at over 40 and not over 60 cts., (363, d. and/.) 18 cts. per lb. and 35 valued at over 60, and not over 80 cts., (363, e. and/.) 24 cts. per lb. and 35 valued at over 80 cts., (363 g.) 35 cts. per lb. and 40 strips, emb. with C. or other mat., dtbl. as trim- mings under 368, (S. S.. 3178, 3837.) woollen, slightly embroidered, dtbl. as flannels under 363, (S. S., 1724.) shirting, so-called, fulled, (362, Nov. 16, 1863, N. Y.) value not over 80 cts. per lb. 35 cts. per lb. and 35 value over 80 cts. per lb. 35 cts. per lb. and 40 Flasks, glass, (as Bottles.) powder-, according to mat. of ch. val., (823.) Flat or sad-irons, li^ ct. per lb. Flats for making hats, etc., (448.) 20 Flax and jute bags, (342.) 40 carpeting, wholly or ptly. of, + + +, (378 n.) 40 embroideries, (337.) 30 insertings, (337.) 30 laces, (337.) 30 mfj. of, other, + 4- -I-. See (" Linens.") mfs., wholly or partly of, suitable for cotton bagging, (343.) value not over 7 cts. per sq. yd. 114 ct. per lb. value over 7 cts. 2 cts. per lb. pack-thread, (336.) 40 seed,* per bush, of 56 lbs., (466.) 20 cts. per bu. seed oil, per gal. of 1)4 lbs., (27.) 25 cts. per gal. stems, or unrotted F., (333 b., Nov. 5. 1866, D. M.,) 115 per ton. straw, (327.) $5 per ton. New Zealand (.327, S. S., 1405.) $b per ton. thread, (336, S. S., 4877.) 40 tow of, (330.) SlO per ton. twine, (336.) 40 unmfd., hackled, known as "dressed line," (329.) 840 per ton. not hackled or dressed, (328.) S20 per ton. Italian, so-called. {See " Hemp.") New Zealand, not hackled or dressed, (328, S. S., 818.) 820 per ton. waste, paper-stock only, (754.) Free, webbing, (495.) 3,-) yarns, (33.').) 35 Fleams, cutlery, (197.) 35 Flesher-knives, as Steel mfs., -f -I- +, (216 ) 45 Flies, Spanish, cr., (636.) Free. prepared, (93.) 25 Flint, Mints, and ground flint-stones, (701.) Free. Floats. (See " Files.") Flocks, or shoddy, other than wool, (as waste -|- + 4-, under 493.) 10 wool, (361.) 10 cts, per lb. Per ct. Floor-cloth canvas, of flax, jute, or hemp, or of which these or either are ch. val., (339.) 40 of cork. India-rubber, and gutta-percha, ac- cording to rate on comp. mat. ch. val., (823, Oct., 2, 1865, A.B. &Co.) Floor-drills, C, F. and wstd., and not part W., as mfs. of wstd., under (363, (S. S., 3993.) Floor-matting and floor-mats, exclusively of veg. sub., (432.) 20 Floor-mats, not exclusively of veg. sub., (378 c.) 40 Floors, oil-cloths for, (340.) 40 Flor-benzoin. benzoic acid, (594.) Free. Florentine mosaics, so-styled, of slate, (131, S. S., 547.) 30 Floss cotton. As cotton thread or yarn, which see. Moravian, on spools of under 100 yards, as cot- ton-thread on spools, silks, in the gum, (381.) 30 purified, (383.) 50 Flour, arrow-root starch, (269, S. S , 3385.) 2)4 cts. per lb. buckwheat, (837, b., S. S., 4984.) 20 Cassava-, or tapioca-, (800, S. S., 3161.) Free, rice-, (272.) 20 root-, (772.) Free, rye-, (267.) % ct. per lb. sago-, (774.) Free, tapioca-. (.See above, " Cassava.") wheat, (268.) 20 of impt. wheat, drawback on. (See Regs., S.S., 5193.) Florin, Austrian, value when invoice is in sterling money and reduced to florins, (8. S., 4557, 4800.) Flower roots, imm. tr. of. (.See S. S., 3726.) Flowers, all natural, + +, (837 a.) 10 artificial and ornamental, or parts thereof, for millinery use and of whatever material, -f- + +, (429 6., June 30, 1863, N. Y.; Jan. 20, 1866, H., S. S., 1949.) 50 parts of, of rubber or gutta-percha, being small tubes painted and decorated with moss in im. of flower-stems, (429 b., S. S. 3.386.1 ■' 50 small stands of, under glass, glass comp. ch. val., (143.) 45 dyed moss, as parts of, (S. S., 2518.) 50 crude, used exclusively in dyeing or com- posing dyes, (509, 689.) Free, medicinal, cr., (636.) Free. not cr., (94.) 10 natural, dried and prepared, (837 a., S. S., 1827.) 10 dried, for mf. of insect powder, (837 a., S. S., 3077.) 10 same, in wreathe, or other forms finished for use, (837 b., S. S., 1994.) 20 "natural grass," so-called, being natural grasses, dried and prep., (837 b., S. S., 1739.) 20 wax, artificial, if for millinery use, (429 6.) 50 if not for such use, (837 b.) 20 Flower-seeds, all except garden-, and med., -^ 4- +, (760.) 'pree. garden-, (465.) 20 medicinal, cr., (636.) Free, not cr., (94.) jq Flues, wrought-iron or steel, for boilers, (169.) „, , ^ 3 cts. per lb. Flutes. (469.) 25 No drawback allowed on oil-cake, made from imported seed, (466.) 32 SCHEDULE OF DUTIES. Per ct. Flutes, toy, as toys, (425, S. S., 1821.) 35 Foil, brass, (216.) 45 copper, ch. val., (216.) 45 gold or silver, whether for dental or other pur- poses, (216, S. S., 2674.) 45 tin, (216.) 45 Foil blades, (207 6.) 35 Foils, (207 b.) 35 Foliae digitalis, cr., (636.) Free. not cr., (94.) 10 Foot-muffs, of dressed sheep-skin, wool on, and leather, (463, 822, S. S., 755.) 30 Foreign bags, exported full of grain and returned empty, under regs.,* (Pt. I., 2184.) Free, letters, not in mail, or letter-bags, regs. for, (S. S.. 3509.) ministers, comity to. {See T. D., 13 ) newspapers and periodicals, (745.) Free. Forged shot-gun barrels, rough-bored, (204.) 10 Forgings, for axles, iron or steel, -h -f- +, (166, S. S., 5310.) 2}4 cts. per lb. of iron and steel, or forged iron, of whatever shape, or in whatever stage of mf , + + +, (167.) 23;, cts. per lb. of iron and steel, for vessels, steam-engines, and locomotives, or parts thereof, of 25 lbs. or more, (163.) 2 cts. per lb. Porks, table, + + +, (197.) 3: gold, silver, or German silver, (216.) 4.". plated or gilt, (210.) 35 Fork-tines, for table, complete exc. not handled, cutlery, (197, S. S., 1795.) 35 Forms of new declarations to invoices, (849-852.) Fossils, (702.) Free. Fossil-wax, or " Ceresia," (2, 822, or 837 b., S. S., 2703.) 20 Fountains. (Sec " American" and " Art.") Fowls, land or water, living, (653.) Free. ' killed and dressed, (837 a., S. S., 2325.) 10 Foxglove, (" Foliee digitalis," which see above.) Frames, knitting, cotton hosiery made or shaped on. {See " Cottons.") looking-glass, in addition to duty on glass, (142,) 30 new, inclosing antiques, dtbl., (S. S., 3333.) picture or looking-glass, ungilt, covered with whiting and glue, wood ch. val , (233, S. S., 3081.) 35 or sticks, umbrella. {See " Umbrellas.") woollen, worsted, or hair goods, made on, dtbl. under363. (Sec "Woollens" and " Worsteds.") Frankfort black, (479.) 20 Frankincense gum, cr., (636.) Free. Franklin Institute's exhibition of electricfil ma- chinery, etc., impt. for, under regs., (23.54, S. S., 5622.) Free. Freestone, as building-stone. {See " Stones.") French green, dry or moist, (87.) 25 leaf, rocoa. or Orleans, as annotto, (499.) Free, sand, cr.. min. sub , (215, .\pril 27, 1858, N. Y.) 20 Fringes, bead-, or bugle-, (396.) 50 cotton trimmings, (325.) 40 Perct Fringes, flax, (336.) 40 hemp, (350 ) 35 jute, ramie, or grass, (351 35 mixed mat., no part W., wstd , or hair, accord- ing to comp. mat. of ch. val., (823.) silk, (3S3.) r^O wholly or ptly. wool, wstd., or hair, (368.) 30 cts. per lb. and 50 Frizzles or curls, hair or hair ch. val., (442.) 35 silk ch. val., (383.) .10 Frosts, glass, (143.) 45 Fruits, barrels or boxes, boxes made of exp. domesticshooks,rtd. filled, (649 a.,S. S., 3918.) Free, comfits, (302 a.) 35 ccmserves, (302 a.) 35 drops, (242, S. S., 5562.) 5 cts. per lb. ethers, or essences, (114.) $2.50 per lb. jams, (302 a.) S5 jellies, (302 6.) • 35 juice, concentrated sour orange, (543, 822, S. S., 2345.) Free, lemon and lime, (.543.) Free, other, (301, S. S., 3672, 5326, 5398.) 20 same, containing over 20 per cent, alcohol (40 per cent, pf.spts.) dtbl. as spirituous bever- ages, (313, S. S., 5398.)t $2 per proof gal. 'oils, (114.) S2.50perlb. plants, tropical and semi-tropical, for propaga- tion or cultivation, (703, S. S., 1833.) Free, sirup, orange and lemon juice boiled with su- gar, for use as beverage, (301, S, S., 1868.) ' 20 crystallized, as " comfits," (S. S., 2704.) edible, in their natural condition or preserved by drying only, dutiable, viz. : currants, Zante or other, (293.) 1 ct. per lb. dates, (294.) 1 ct. per lb. figs, (295.) 2 cts. per lb. grapes, (299.) -0 lemons, in boxes, of not over 2% cubic feet capacity, (297 a.) 30 cts. per box. in half-boxes of not over 1]4 cubic feet ca- pacity, (297 a.) 16 cts. per box. in bulk , (297 6.) 82 per 1000. in packages, + + +, (298.) 20 limes, (299.) ■ 21 oranges, in barrels of capacity not over that of 196 lbs. flour barrel, (296 b.) 55 cts. per barrel, in boxes of not over 2),^ cubic feet capacity, (296 a.) 25 cts. per box. in half-boxes of not over V/i cubic feet ca- pacity, (296 a.) 13 cts. per half-box. in bulk, (296 o.) 81.60 per 1000. in packages, + -t +, (298.) 2.' plums, dried, (294.) 1 ct per lb. prunes, dried, (294.) 1 ct. per lb. raisins, (.300.) 2 cts. per lb. (other than the above), in their natural con- dition, or preserved by drying only, to wit: " fruits, green, ripe, or dried," -f -|- -I-, * The Trea«;ury Department holds this provision of section 7 of the act of Feb. 8, 1875 (Pt. I., 2184), to 1 c still in force (Pee Indexed Tarift", published by the Department, page 54, i 649.) But, qva-rr, a= to the ellcrt of section 2.513 of the new act (837), imposing certain rates upon all articles not enumerated m that act, upcn r.ll orevious enactments relating to impost duties. . . , ,,,-,.. -or,/. i- .:> ^ Y In the decision (S S ,,539H,) the department held "that the principle of the decision, 5326. applied cn]y to t be computed according to the actual weiglits of glass, (138 C.) •cylinder, unpolished, but corrugated, dtbl. under 138, (S. S., 5543.) Per ct. Glass, window- and plate-, {continued) : 6. Tinted or colored window-glass, in sheets, for mfg. church windows, is dtbl. by the sq. ft., the same as uncolored glass of the same kind, (S. S., 1809.) Glauber's salts, (75.) Glazed calf-skins, (461.) Glaziers' diamonds, (687). Free. Globes, glass, for lamps or gas jets, (143.) papier-mache. (472.) wood ch. val., (233.) other, according to material. Glove-buttons, brass, with shanks, (216, S. S., 5116.) Glove-cleaners, (454, S. S., 2169, 2586.) Gloves, cotton, knit, with small stripes of colored wstd. yarn knit in for ornament, dtbl. under 363, as knit goods, part wstd. Cotton, lined with leather, according to mate- rial of ch. val. lined with wool flannel, as clothing, etc., under 366, (S. S., 4194.) 40 cts. per lb. and lined with wool waste, not knit, as cloth- ing, etc., under 366, (S. S., 318.) 40 cts. per lb. and made on knitting-machines or frames, (322.) other, (324 a.) hair, animal, (366.) 40 cts. per lb. and kid or leather, of all descriptions, (436.) (See, also, Pt. I., 1875, as to discriminations in appraisements.) knit, of wool, worsted, or hair, dtbl. under 363. (.See " Woollen knit goods.") of mixed materials, not part W., wstd., or hair, according to comp. mat. of ch. val. (823.) silk, (383.) woollen cloth, (366, S. S,, 2358 ) 40 cts. perlb. and Glucose or grape sugar, (21.) burnt, or beer-coloring, (117, 822, S. S., 3732 ) Glue, common, (1.) fish or isinglass, (6.) stock, hide cuttings, raw, with or without hair, and alt other glue stock, (511.) Free. Glycerine, crude, brown or yellow, of the sp. grav. of not over 1,%^5, at a temperature of 60 degrees Fahrenheit, (4.) 2 cts. per lb. refined, (5.) 5 cts. per lb. Goa-powder, mixed mat., mfd., (93, S. S., 4196.) Goats' hair, dress goods and other mfs. of. (See "Dress Goods" and " Worsteds.") unfit for combing or weaving, cleaned but unmfd., (717 a., S. S., 4108.) Free, other. (.See " Wool.") Goats, living, (252, Oct. 30, 1866, A. & Co.) skins of Angora goat, raw, without the wool, unmfd., (7196.) Free. Chinese, with hair on, unmfd., (709, S. S., 4685.) Free, other, raw, (709.) Free. Goat-skin carriage robes, (435. .S. S., 3702.) rugs, (378 c, S. S.. 2825, 3063, and see T. D., 99.) Goblets of flint or lime glass, plain, (134.) cut or ornamented, (135.) Gold, articles and mfs. of, + 4- -f, ('16.) 35 * See rule for computing duty on excess, (S. S., 4532,) in which the Department held, that "where the weight of such glass is oVer Kio pounds to the 100 square feet, each additional pound should be considered as the equivalent of a foot, and duty assessed according to the size of the glass." SCHEDULE OF DUTIES. 37 Free. Free. Free. Free. Gold-beaters' molds and skins,* paper, called "quetch papier," (710.) Free. bracelets, (459, S. S., 496.) bullion, (666.) cabinets of coins or medals of, (669.) chlor, (92 ) and sodium chlor, (92.) coins, (678.) dust, (798.) embroideries, + + +, (216.) epaulets, galloons, laces, knots, stars, tassels, and wings of, (427 ) foil, for dentists' and other uses, (216, S. S., 2674.) galeries, (216, S.S., 4204.) galloons, (427.) jewelry, (459.) knots, (427.) laces, (427.) leaf, (200.) 81.50 per package of 500 leaves, half gold, same as full gold, (200, 822, April 2, 1863, N. Y.) mfs., wholly or ptly. of, finished or not, and + + +. (216.) medals of, (740 ) Free, muriate of, (92.) old and unfit for use without re-mf , as bullion, under 666. (T. R., p. 60.) Free, ores, (752.) Free oxyd of, (92.) paper in any form, (216 ) pens, (216.) shell or gold saucers, for painting, (216, May, 1872.) size, (711.) Free, stars, (427.) studs with settings, (459, T. R., p. 587.) without settings, (459, S. S., 496.) sweepings, (798.) Free. tassels, (427.) watch-cases, (494.) watch-chains, (459, S. S., 496.) watches, (494.) wings of, (427.) Goloe shoes, galoches, or clogs, of leather, (463.) of wood, (233.) Gomline, as albumen, (496, T. R., p. 569.) Free. Good Hope Cape, act repealing discriminating duties on goods from beyond. (See S. S., 5495.) Goose-skins, dressed, feathers removed and only down left on pelt, (4.50, 461, 822, S. S., 4974.) Goring, cotton, or cotton ch. val., except when part wool, worsted, or hair, (324 a.) wholly or partly of wool, worsted, or hair, (368.) 30 cts. per lb. and Gotheuberg, octagonal-shaped iron. (See "Iron.") Gouges, mfs. of steel, (216.) Gowns, as " Clothing," according to material. Grain, allowance for loss in exp.. (S. S., 3729.) brought into the U.S. in ordinary road vehicles by Canadian farmers to be ground in mills owned by citizens of the U. S., under regs., Per ct. not to be deemed importations or subject to import duties, (Pt. I., 2338, S. S., 5546.) Grain, duty on, how to be estimated, (Pt I,, 1881.) bags or sacks, American or foreign, expt. filled with grain, and rtd. empty, under regs.,t (649 and Pt. I., 2184, S. S., 4260, 5423). Free, as coverings of flaxseed, (S. S., 88.) as ships' furniture. (See May 18, 1861, and S. S.. 634.) Grains, tanned or tawed, as leather, (461.) Paradise or amomum, cr., (636.) Free, not cr., (94.) Graisse adherente or encluit adherente, (837 b., S. S., 5144.) Grana or Granella, cochineal, (508.) Free. Granadilla wood, (818.) Free. mfs. of, (232.) Granite, unmfd. and undressed, (487 a.) $1 per ton. saihe, hewn, dressed, or polished, (487 6.) Granville lotion, for the alcohol contained there- in, (103.) S2 per gal. and Granza or garance, prepared madder, (547.) Free. Grape juice or pulp, (301.) Grapes, (299.) Grapes, Malaga, packed in sawdust, imm. tr. of, under 19.32, (S. S., 3804.) Grape sugar or glucose. (21.) Grass, articles of, + + +, (395.) bags, {see " Bags" and " Bagging.") bonnets, hats, and hoods, (400.) braids, etc., for making hats, etc., (448.) cables or cordage, tarred, (344.) 3 cts. per lb. untarred, (346.) 3'^ cts. per lb. cloth, (351.) flowers, called " natural grass flowers," dried and prepared, (837 b.. S. S., 1739.) hooks, (216.) mfs. of, + + +, (395.) mats and matting, floor-, (432.) tea-, (395, S. S., 3635.) noils, of China-grass, ramie, or sea-grass comb- ed and prep, in England, (351, S. S., 3470.) tea-mats, (351, S. S., 3635.) thread of same, wound on spools, (351, S. S., 3621.) yarn of same, (351, S. S., 2133.) Grasses, natural, dried, and prepared, and called "natural grass flowers," (837 6., S. S., 1739.) sisal-, sunn-, China-, ramie, or sea-, and other like fibrous vegetable substances, + + -f , (333 b.) $15 per ton. Spanish, esparto, and other, and pulp of, for the mf. of paper, (691, 704 a.) Free. Grasshopper springs, for carriages, (412.) Grease, all not specified,! (437, S. S., 2422.) for use as soap stock only, + -f +, (712.) Free, known as " brown grease," obtained by pres- sure from wool skins, (437, S. S., 1953.) Green, French-, dry or moist, (87.) mineral, (87.) 20 * "An article .stlyed 'gold beaters' skins,' but not made of the same material nor adapted to the same uses, vva.«; held to be dutiable as a manufacture of bladder." (S. S., 352.) t Bags of foregn mf. exp. filled with flour or bran, or anvthing else than American grain, and rtd empty are not free under the provision of the 7th section of the a"ct of Feb. 8, 1875, Pt. 1 , 2184. (S. S., 5423.) American bags exp. filled with foreign dye-woods, ground in the U. S., are dutiable on re-iraportation, (S. S., 3.511.) t Bone grease included, (S. S., 2422.) Also machinery drippings, (S. S., 3468,) and grease part fish-oil, (S. S., 3603.) 38 SCHEDULE OF DUTIES. Free. Free. Free. Free. Free. Per ct Green, Paris-, (87.) ^' stone, as marble, under 467, (S. S;, 278.) turtles, (810.) Grenadines, cotton, as cotton cloth. silk and cotton, according to material of ch. val., (823.) silk in piece, (383.) Grindstones, finished or uafiuished, (438.) 81.75 per ton. Groats, (837 b.) Ground-bean oil, (92.) beans or peanuts, (304.) 1 ct. per lb. shelled, (304.) 1)4 ct. per lb. Guano, (oU5.) Free, imitations of, (505, S. S., 391.) Free. Guanolslands, amendment of acts, (20Stat.,p.30.) Guarana paste, med. prep., (93, S. S., 1889.) Guava jelly, (302 5., S. S., 1762) marmalade, or paste, (302 a., S. S., 1762.) Guhr, (215.) Guimauve, Chamomile, cr., (636.) not cr., (94.) Guinea grains, grains Paradise, cr., (636.) not cr., (94.) Guitars, (469.) Guitar strings of gut, (671.) of metal and silk, (469, S. S., 4453.) Gum, amber, (640.) Gum elastic, (see " India-rubber.") Gums and gum-resins, not edible, cr., and + -f -f , (036.) Free. same, advanced in val. or condition by refining or grinding, or by other process of mf , (94.) The above includes : Gums, aloes, ammoniac, anime, Arabic and Aus- tralian. Barbary, bdellium, and benzoin or Benjamin, cape, chicle, copal, and cowrie, damar or dammar. East India, frankincense. gamboge, garbanum, and guaiac. Jeddo. mastic and myrrh, olibanum. sandarac, Senegal, shellac, and spruce, tale and tragacanth. perdu, as opium, (120, T. R., p. 569.) SI per lb. substitute, burnt starch, dextrine, or British gum, (19.) 1 ct. perlb. Gun-barrels, (216.) forged and rough-bored shot-, (204.) Gun-blocks, wood, rough-hewn or sawed only, (222.) Gun-cotton, (439.) val. not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. 10 cts. per lb. locks, (216, S. S., 4969.) Gunny bags and gunny cloth, not cotton bagging, (341.) val . at not over 10 cts. per sq . yd . 3 cts. per lb. val. over 10 cts. per sq. yd. 4 cts. per lb. same, suitable for same uses as cotton bagging, (343.) val. at not over 7 cts. per sq. yd. IV^ct. per lb. same, val. over 7 cts. per sq. yd. 2 cts. per lb. as extra covers for coffee sacks, dtbl.,(S.S., 3626.) and gunny cloth, old or refuse, fit only to be remfd., (713, S. S., 194.) Free. 25 Per ct, same, old or refuse, to be used in making, and fit only to be converted into paper, (754 a.) Free. Gunpowder, gun-cotton, (Aug. 5, 1858, N. Y.,)and all other explosive substances used for mi- ning, blasting, artillery, or sporting pps., (439.) val. at not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. 10 cts. per lb. Guns, all sporting breech-loading shot-, (203.) + -I- +, (202.) plugs and nipples for, of iron and steel, (216.) Gun-stocks, wood, (222.) Gun-wads, of all descriptions, (440.) Gut, cat-, so-called, or whip, unmfd., (672.) Free. Gut-cord, or cat-gut strings, so-called, for musical insts., (671.) Free. same, gut-rope or whip-gut strings for other pps.. (488, S. S., 2037.) Gut and wormgut, for and other cord, mfd. or not, (714.) Free. Guts, salted, (715.) Free. Gutta-percha, all articles of, (441.) 35 dress-shields, (441.) 35 in smooth sheets, (441, S. S., 889.) 35 jewelry, (459.) 25 mfd., + + +, (441.) 35 unmfd, or cr., (716.) Free. Gypsum or plaster of Paris, calcined, (477.) 20 ground, (477, May 18, 1866, Erie.) 20 unground, (628.) Free. HACKLES or hatchels, (216.) 45 Heensel's patented essential oils, (99, S S., 5259.) 50 H.viR Unmanufactured: all kinds of animal, 4- 4- f , and excepting such as is provided for in 3,'i4 and 358 for combing and weaving, (717 a.) Free. Alpaca, goat and other like animals, accord- ing to value at the last port or place whence exported to the U. S., excluding charges at such port, viz. : val. not over 30 cts. per lb., (358 a.) 10 cts. per lb. val, over 30 cts., (358 6.) 12 cts. per lb. Angora goat, or mohair, same as above, al- paca, etc., bristles, (402.) 15 cts. per lb. calf-, (717 «.) Free, camels-, noils of, (717 a., S. S., 2447.) Free, raw, (717 a. S. S., 2429.) Free, cattle-, (717 a.) Free, goat-, common, (717 a.) Free hogs-, (717 a.) Free, horse-, long or short, (717 a.) Free, human, raw, uncleaned.andnot drawn, (444.) 20 cleaned or drawn but not mfd., (444.) 30 (Chinese) partly cleaned, (444, S. S., 3353.) 30 Yak, (717 a., S. S., 4952.) Free. Hair, Manufactures of : all mfs. of, + + +, (445, ,S. S.. 1726.^ alpaca, goat, or other animals, all cloaks, overcoats, and all other outside garments of, forladiesand children, and goods of like description, or used for like pps. wholly or ptly. of, (except knit goods.) (367,) 45 cts. per lb. and 45 30 SCHEDULE OF DUTIES. 39 Per ct. Hair, manufactures of {continued): alpaca, goat, or other animals, balmoral skirts, or sliirting, and goods of like descrip- tion, or used for like pps., wholly or ptly. of, made up or mfd. (366,) 40 cts. per lb. and auimal-, all mfs. wholly or ptly. of, + + +, and not cart wool, (363, a.) valued at not over 30 cts. per lb. (363 6. and/.) 10 cts. per lb. and valued at over 30 and not over 40 cts. (363 c. and /.) 12 cts. per lb. and valued at over 40 and not over 60 cts. (363, d. and/.) 18 cts. per lb. and valued at over 60 and not over 80 cts. (363, e. and/.) 24 cts. per lb. and valued at over 80 cts. (363, g.) 35 cents per lb. and and worsted ornaments for hats, etc., (o6S, S. S., 2893.) 30 cts. per lb. and applications for, toilet preps., (99.) bonnets, hats, and hoods, (400.) bracelets, braids, chains, curls, and ringlets of, or ch. val. of human hair, (442.) braids, plaits, laces, and trimmings of, for making or ornamenting bonnets, hats, or hoods, (448.) brushes of, (404.) calf-, cloth, wholly or ptly. of and not partW., dtbl. under 363, at same rates as wstds.,etc. caps, (40U.) materials for, (448.) chains, wholly or ch. val. of human hair, (442.) cloth known as "crinoline cloth," (445.) known as " hair seating," (446.) 30 ct.'!. per sq. yd.* of similar description with "crinoline," + + +,(445.) of similar description to those provided for in 363 are subject to same duties as wstd. goods under that paragraph, cords, (383.) 30 cts. per lb. and cosmetics for, (99.) cow- or calf-, cloths wholly or ptly. of, and not part W., are dtbl. under 363 at same rates as worsteds, etc. curled of hogs-, forbeds and mattresses, (717 5.) Free, of other animals, for beds and mattresses, (443.) curls, of human-, (412.) dressings, toilet preps., (99.) dyes, toilet preps., (99.) frizzles (curls), of human-, (442.) galloons, (368.) 30 cts. per lb. and gimps, (368.) 30 cts. per ib. and human-, bracelets, braids, chains, curls, ring- lets, and rings of, or of which it is the comp. mat. of ch. val., (442.) all mfs. of, -f + +, (444.) Per ct. Hair, manufacturf.s of (continued): laces, for bonnets, hats, or hoods, (448.) 20 for upholstery- or other pps., + + +, (368.) 30 cts. per lb. and .50 netting of human hair, f mndation for wigs, (444, S. S., 1539.) 35 nets, India-rubber and silk, S. ch val. (383, S. S., 3160.) -50 silk, (383.) 50 wool, wstd., or hair, (368.) 30 cts. per lb. and 50 oils, (99.) .50 or head-nets. (See above, " Hair nets.") pencils, (447.) 30 perfumeries, exc. alcoholic, (99.) 50 pins, according to material. plaits, for bonnets, hats, or hoods, (448.) 20 restoratives, toilet, (99.) 50 rings and ringlets of human-, (442.) 35 seatings. [See above, " Cloth," etc.) selvedge to seatings.* switches of cotton-thread, as " cotton-thread," under 318, (S. S., 1039, 2«24.) trimmings for bonnets, hats, or hoods, (448.) 20 dress, wholly or ptly. of alpaca-, goat-, or other animal-. (308 ) Su cts. per lb. and 50 watch-guards of human hair, (444, S. S., 1603.) 35 wigs, human hair, (444, S. S., 1306, 1539.) 35 Hake sounds, (515, S. S., 1648.) Free. Half-duck for sails, as sail-duck, under 348, (Nov.. 16, 1843, N. Y.) 30 Half-goldleaf, same as full gold,X200, 822. April 2, 1863, N. Y.) S1.50 per package of 500 leave;. " Half-stuff," pnlp for paper, (837 6., S. S., 1589.) 20 Halter chains, (see "Chains.") Halter rings, as saddlery. (41a) 35 Hamburg edgings, cotton embroideries, (325.) 40 edgings, appraisal of (S. S., 3601.) Hames, as saddlery, (415.) • 35 Hammer-felt, in sheets for the mf. of piano-ham- mers, dtbl. under 362 as mf. of W.. (S. S.,4827.) molds, dtbl. under 177, (.see " Steel.") Hammers, blacksmiths', of iron or steel, (165.) 2!^ cts. per lb. all others, (216.) 45 Hams, (254.) 2 cts. per Ih. Handbills, lithographic, as printed matter under 384, (Oct. 9, 1861, N. Y.) 25 Handbills, printed, all, (384.) 25 Handkerchiefs, cotton, hemmed. (325.) 40 in the piece or strip, as cotton cloth. single, but not hemmed, (324 a.) 35 linen, (334.) 35 linen and cotton lace, lace ch. val., (325, S. S., 5474.) 40 silk, (383.) 50 Handle bolts of wood. (782.) Free. Handles for chests and drawers, according to materials. Handsaws, (175.) 40 * The question decided in Wilkins v. Arthur, and acquiesced in by the Department (S. S., .3597), was one of dax^flci it ion exrJu/tivehj. iMised upon the distinction made in the late tarifl'laws betwi'en sentings of differ- ent widths, and had no relation, whatever, to the iiiclusijjn of the selvedge in computing the number of - - - iction in , . , ndth. The basis of the decision, therefore, no longer exists, and as the selvedge on these, in common with that on other square yards for the assessment of duty on the goods. The present law has abolished this distinc classification, and imposed the samo rate of duty upon aff "hair senting," without regard to widtl asis of the decision, therefore, no longer exists, and as the selvedge on these, in common with that o ood«, is certainly dutiable, the principle laid down in an analogous ca«e by a ruling of the Hepartment. May 6. 1SR3, seems to me to be applicable here, to wit : that the selvedge being "an integral part of the fabric, should be included in computing the width to ascertain the square yard," for the purpose of estimating, v,'' the rate ofduty.hut the amount thereof to be collected.— Editor. 40 SCHEDULE OF DUTIES. Per ct. Hangers, swords, (207 6.) 35 Hard metal, part lead, (189, S. S., 3591.) 2 cts. per lb. Hardware, saddlery-, coach-, and harness-, (415.) 35 all other, + + +, (216.) . 45 Hares' furs, undressed and not on the skin, (450, Oct. 31,1863, Bait.) 20 skins, not dressed, (706.) Free. Harmonicas, or mouth-organs, with full octaves, (469, S. S., 4859.) 25 without full octaves, a.- toys under 425, (S. S., 3399, 4869.) 35 Harmoniums, large, as musical insts., (469, T. R., p. 570, 8. S., 2418, 2869,) (see also " Mouth-Or- gans.") 25 Harness, (415.) 35 furniture and hardware, + + -f, (415.) 35 Harps and harpsichords, musical insts., (469.) 25 Harp-strings, gut, (671.) Free. Hartshorn, (o6.) 20 spirits of, so-called, or aqua ammonia, (34.) 20 part alcohol, (118.) 50 cts. per lb. Hassocks, portions of carpets or carpeting, pay same rates as carpeting of like description, (378 b.) other, (378 c.) 40 Hat-bands,* silk, or silk ch. val., (383.) 50 bodies, cotton, (449.) 35 • wholly or ptly. of wool, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 85 val. over 80 cts. per lb. 35 cts. per lb. and 40 Hatchets, (216.) 45 Hat-linings, according to materials. Hats, bonnets and hoods of straw, chip, grass, palm-leaf, willow,- or other vegetable sub- stance, or of hair, whalebone, or other ma- terial, + + +, (400.) 30 same, trimmed with silk ribbon and artfl. flow- ers, (363, 822, S. S.. 2740, 2866.) 50 feathers and flowers for, (429 6.) 50 fur-felt, silk trimming ch. v.,* (.363, S. S., 3542.) 50 of felt, rosin, etc., for miners' use, (400, 8. S., 4735.) 30 of pith covered with wstd., (400, 8. S., 4715.) 30 pith or bamboo ch. v., lined with silk and cov- ered with C. or L., (400, 8. 8., 3557.) 30 of wool or part wool (303) : val. at not over 30 cts. per lb., (363 b. and /.) 10 cts. per lb. and 35 val. at over 30 and not over 40 cts., (363 c. and /.) 12 cts. per lb. and 35 val. at over 40 and not over 60 cts., (363 d. and /.) 18 cts. per lb. and 35 val. at over 60 and not over 80 cts., (363 e. and /.) 24 cts. per lb. and 35 val. at over 80 cts., (363 g.) 35 cts. per lb. and 40 braids, plaits, flats, laces, trimmings, tissues, willow sheets, and squares, used for making or ornamenting, (448.) 20 50 30 25 Perct Hats, ornaments for, of hair and worsted, (368, S. S., 2893.) 30 cts. per lb. and braids, cotton, for trimming,* (448, S. 8., 5542.) fur, (400.)' leather, (400.) silk, (400.) sparterrie for making or ornamenting, (792.) Free. Hatters' irons, cast, (157.) 1)4 ct. per lb. plush, of silk or of silk and cotton, (451.) Hat trimmings or ornaments of brass or iron, (216, S. S., 2551.) glass, imitation jet, (458, S. S., 2551.) Hat wire, {see " Wire.") Hautboys, musical insts., (469.) Haversacks, leather, (403.) Hawaiian Islands. Oil and bone, the production of American fisheries, shipped from these islands directly to ports of the United States, under the Hawaiian flag, exempt from dis- criminating duty of 10 per ct., under treaty of Dec. 20, 1849, (see Dec. 28, 1864, to Secy, of State, and Dec. 31, 1864, U. S. Consul, Hono- lulu.) The following articles, being the growth and manufacture or produce of the Ha- waiian Islands, to wit: arrowroot; 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 com- monly imported from the Hawaiian Islands, and now known in the markets of San Fran- cisco and Portland as "Sandwich Island sugar;" syrups of sugar-cane, melado, and molasses; tallow, (Pt. I., 2232, and 2371 to 2381, 8. S., 2962.) Free. Hawaii, mfs. from, must be of native mat. to be free under treaty, (S. S.. 4202.) Hawaiian sugar above No. 20, D. S., dtbl., (S. 8., 3262.) Hawaiian wool skins, W. dtbl., (S. S., 3414.) Hay, (273.) S2 per ton. knives, (216, March 30, 1865, Boston.) tare allowed for weight of wood and wire used in baling. (8. 8., 4932.) Hazel-nuts, (305.) 2 cts. per lb. Heading-blocks, (222.) bolts, (761.) Free. Headings of barrels, casks, etc., (233, T. R., p. 592.) Headings of hogsheads, casks., etc., wood for, sawed or split only, (234, 8. S., 3863.) " Heading-staves," so-called, (234, 8. 8., 3863.) "Head-linings" for barrels, (233, S. 8., 3903.) Head or hair-nets, silk, (383.) wstd., wool, or hair, (368.) 30 cts. per lb. and 45 35 * Under the ruling of the U. S. Supreme Court in Zimmerman v. Arthur, referred to in Department de- cision S S , 5542, it IS doubtful whetner all such goods of whatever material, fit for hat-bands exclusively, should not be classified under 418 at a duty of 20 per cent. But it will be observed in regard to the very (irlirte cmbiaccd in tliat nilini;, (" roll half duck, for sails, as sail-duck, (348, Nov. 16, 1843, N. Y. and Boston.) 30 Indian, a cr. drug, (636.) Free. rags for making paper, (753 a.) Free, sail-duck, or canvas for sails, (348.) 30 sash cord, (350, S. S., 487.) 35 seed, (452.) ^ ct. per lb. seed oil, (28.) 10 cts. per gal. sheetings, (349.) 35 sunn-, or brown, (333 6.) $15 per ton. tow of, or codilla, (330.) $10 per ton, thread for mfg. hat-braids, (350, S. S., 4317.) 35 unmfd., Russia and other; also India, Manila, and other like substitutes for hemp, (331, Jan. 4, 1871, N. Y.) $25 per ton. unmfd.. called "Italian iiax,"but really hemp, (331, Oct. 24, 1859.) $25 per ton. waste, for paper-stock, (754.) Free. yarns of (335.) 35 Henbane, leaf, cr., (636.) Free. Henry's magnesia, (99.) 50 Herrings, {see " Fish.") Heva-yerba or Brazilian tea, (837 6., S. S., 3909.) 20 Hide cuttings, raw, with or without the hair on, (511.) Free. Hide rope, (718.) Free. Hides, ptly. cured, (837 6., S. S., 3464.) 20 ptly. tanned, (461, .S. P., 4802.) 20 raw, hn\Y removed by liming, (719 a., S.S., 3720.) Free, raw or uncured, whetherdry, salted, or pickled, (719 a.) Free, tanned, {see " Leather.") walrus, tanned, but not dressed and finished. (461, S. .=!., 4888.) 20 Hinge-blanks, (164.) 2K cts. per lb. Hinges and butts, iron, finished, (164.) 2]4 cts. per lb. brass, (216.) 45 copper, (216.) 45 Per ct. Hinges, gold, silver, or German silver, (216.) 45 Hobby horses, toys for children, (425.) 35 Hob-nails, (168.) 4 cts. per lb. Hods, coal-, metal, (216.) 45 Hoes, iron or steel, (216.) 45 Hoff, Johann's malt extract, (99, S. S., 2867, 4834.) 50 Hoffman's anodyne, (170.) 30 cts. per lb. Hogs' hair, curled for beds and mattresses, (717 6.) Free, not curled or mfd., (717 a.) Free. Hogsheads, empty, (231.) 30 Hollands, brown, (sec "Linens.") Hollow-ware, cast-iron, (157.) Ij^ ct. per lb. same, coated, glazed, or tinned, (201.) 3 cts. per lb. other, of metal, (216.) 45 savte, if coated, glazed, or tinned, (201.) 3 cts. per lb. Hones, and whetstones, (720.) Free. Honey, (274.) 20 cts. per gal. Honey-water, cosmetic, (99.) 50 Hong-Kong silver dollars, invoice value = to U. S. gold dollars, (S. S., 3290.) Hoods, for men, women, and children, cUl,+ + +. 30 braids, plaits, fiats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting of, (448.) 20 Hoofs, (512.) Free. Hooks and eyes, gilt or plated, (210.) 35 same of other metals, (216.) 45 fish-, (216.) 45 reaping- or grass-, (216.) 45 Hoop-iron, splayed and punched in lengthe for barrel-hoops, dtbl. under 154 6., (S. S., 5194,) (see "Iron.") Hoops, wood, finished for use, (233, T. R., p. 592, S. S., 3903.) 35 iron, {see " Iron, mfs. of") Hoop timber, rough, (234, S. S., 3035.) 20 round, in bark, 6 to 14 inches diameter, (734, S. S., 3627.) Free. Hop poles, cedar or other, unmfd., (722.) Free. Hops, (275.) 8 cts. per lb. roots of, for cultivation, (721.) Free. Horn combs, (419.) 30 Horn, mfs. of, -f + -F, (399.) 30 pith, unmfd., (513, S. S., 4786.) Free. sizing, (837 6., S. S., 4750, 4786.) 20 plates for lanterns, (.399.) 30 strips, (513, S. S., 1229.) Free, tips, (513.) Free. Horns, boat-, and post-, brass or tin, (469, S. S., 5217.) 25 Horns of animals, and parts of, unmfd., (513.) Free, toy-, (425.) 35 Horse-clippers, (216, S. S., 5327.) 45 shears, (197, S. S., 3195.) 35 shoes, iron or steel, (162.) 2 cts. per lb. Horsehair, unmfd., (717 a ' Free. Horses, living, (252.) 20 living, of immigrants, other than " teams," (252, S. S., 183, 1740, 2741.) 20 teams of {see "Immigrants.") Horseshoe Iron, (see " Iron.") nails, (168.) 4 cts. per lb. Hose, leather, (463.) 30 of rubber and textile fabrics, (453 ) 3Q other, {see " Hosiery.") 42 SCHEDULE OF DUTIES. Per ct. Hosiery, cotton, or cotton ch. val., knit by hand, and no part wool, wstd., or hair, (323.) 40 same, wholly cotton, or cotton ch. val., and no part wool, wstd., or hair, fashioned, narrowed or shaped wholly or in part by knitting ma- chines or frames, (323.) 40 same, wholly of cotton, made on knitting ma- chines or frames and + -f , (322.) 35 cotton emb with wool, (366, S. S., 4124.) 40 cts. per lb. and 35 silk, (383.) 50 silk and cotton, S. ch. val., (383. Oct. 26, 1867, and Oct. 19th, 1868, N. Y.) 50 wholly or ptly. of wool, wstd., or animal hair, dtbl. under 363, {see " Worsteds.") Hour-glasses, (143.) 45 Household effects of persons or families from for- eign countries, which have been in actual use abroad by them not less than one year, and not intended for any other person or for sale, (662, see T. D., 46, and S. S., 2724, 2768.) Free, not merchandise, of citizens dying abroad, (757.) Free, furniture, finished, (230.) 35 rough or in piece, (229.) 30 Hubs, for wheels, rough-hewn or sawed only, (222, S. S., 3863 ) 20 further mfd., (233.) 35 Huckabacks, linen, (334.) 35 Human hair, and mfs. of, [see "Hair.") Human skeletons and other preps, of anatomy, (787.) Free. Hungary water, cosmetic, (99.) 50 Hyacinth bulbs, (405,) 20 Hydrate of potash, (63, S. S., 3940.) 20 Hydriodate of potash, (65.) 50 cts. per lb. Hydrobromic acid. (594.) Free. Hydrocarbonate of lime, same as whiting, (45, July 27, 1866, E. G.,) dry, y. ct. per lb. ground in oil. 1 ct. per lb. Hydrocyanic acid, (594.) Free. Hydrogen peroxide, (92.) 25 Hydrometers, (475.) 35 Hygrometers, (475, S. S., 4826.) 35 Hyoscyamia, (92.) 25 Hyoscyamus. or henbane leaf, or., (636.) Free. Hypophosphorous solution acid, (594.) Free. Hyposulphate of soda, (92.) 25 I. Ice, (723.) Free. Iceland moss, cr., (636.) Free. not crude, (94.) 10 Illuminating oil if product or preparation of coal-tar, (81, 83.) 20 other kinds, essential, expressed, distilled, or rendered, (92.) 25 petroleum or rock, crude, (837 a.) 10 refined, (837 h) 20 Illustrated books, maps, and charts, -f -f, (384.) 25 Imitation ext. of madder, (837 6., S. S., 4989.) 20 jewelry, entirely of metals, for hat and bonnet trimmings, (216, S. S., 5257.) 45 Imitation, or mock jewelry, (459 ) pearls or glass beads if jewelry, (459.) precious stones, of glass or paste, not set, (420.) of real jet articles, (458, S. S., 3197.) of jet other than above, of rubber, (454, S. S., 3197.) saffron, (837 6., S. S., 3330.) Imitations, or models in papier mache of anatom- ical and botanical specimens, (472, S. S , 1767.) Immediate transportation goods, labelling of, (S. S., 3812.) goods, manifests to be verified by collectors. (S. S., 3882.) « new regs., (S. S., 4582.) of plants and roots, (S. S., 3726.) Immigrants' effects, to wit: all wearing apparel, in actual use, and other personal effects* (not merchandise), pro- fessional books, implements, instruments, and tools of trade, occupation, or employ- ment, of persons arriving in the U. S. But not to include machinery or other articles impt. for use in any mfg. establishment or for sale, (815. T. D., 23, 46, and 94.) Free, books, household effects, libraries or parts thereof, in use of persons or families from for- eign countries, which have been in actual use abroad by them not less than one year, and are not intended for other persons nor for sale, (662, T. D., 23, 46, and 94.) Free, entry by others than owners, (S. S., 4671.) from Canada, oath on entry, (S. S., 4831.) teams of animals,t including their harness and tackle and the wagons or other vehicles drawn by them, actually owned by persons immi- grating to the U. S. with their families, and in actual ^ise for the purpose of suck immigra- tion, under regulations, (642 5., and see Regs., art. 384; also T. D., 23, 46, and 94, and S. S , 2388, 2724.) Free, teams, when not free under 642 h , (S. S., 4136.) who are, (S. S., 3666.) Implements, etc., asobove, of persons arriving in the U. S., (816, and notes.) Free. Importations by mail, (S. S., 3228, 3516.) of not o\ er $100, entry of, without invoice under 1^9 restricted, (S. S., 4622.) Inclined planes, iron for. [See " Iron bars.") Indecent articles, importation prohibited, (839, 840, and Regs., art. 315.) India hemps, (331.) $25 per ton. madder or munjeet, ground and prepared, and extracts of, (547.) Free. malacca joints, as canes, unfinished, (409, July 7, 1865, Boston.) the same, not further mfd. than cut into .suitable lengths for the mfs. into which they are in- tended to be converted, (725.) Free. Indian corn or maize, (263.) 10 cts. per bush, of 56 lbs. goods for presents, souvenirs, or mementoes, no longer free, (S. S., 376.) hemp, crude drug, (636.) Free. Per ct. 25 * Personal effects of immigrants must be imported within six months before or after the owner's arrival. IS. S., 1296.) t Held vol to apply to trotting horses used as such in Canada, and of high value for their speed, and brought thence by an immigrant to be used here for the same purpose, (S. S., 1740.) SCHEDULE OF DUTIES. 43 Per Indian meal, (265.) 10 cts. per bush, of 48 lbs. peltries or other proper goods and effects of whatever nature, of Indians passing or re- passing our northern boundary, if not in bales or other large packages unusual among them, (836.) Free. red, (87.) India-libber, as follows, to wit : crude and milk of, (724.) Free. in colored sheets or cakes, for dentists' use, ptly. vulcanized, but requiring further mf to fit it for use, (454, S. S., 3966.) in para sheets, cakes, or other forms, advanced beyond crude, but not vulcanized in any de- gree, or otherwise mfd , (454, S. S., ."966.) rolled in sheets of uniform width and thick- ness, partially mfd., (454, S S., 3966.) rough sheets of, crude, (724, S. S., 3"18.) Free. strips or cords of, slightly colored, for mf. of webbing, artificial flowers and other articles, (454, S. S., 3625.) India-rubber Manufactures, viz. : India-rubber and cotton belts, (453, S S., 3212.) and cotton cloth, prep, with carbolic acid for med. pps., (93, S. S., 4531 ) and cotton mfs , C. ch. val., dtbl. at highest rates on cottons of like character, (823-4.) and cotton mfs., rubber ch. val., (453.) and silk mfs., S. ch. val., (383, 823.) and silk mfs., rubber ch. val., (453.) arctic boots and shoes, so-called, of rubber and wool, (367, S. S., 1530.) 45 cts. per lb. and articles wholly of, -(- + -f, (454.) bags or pouches, wholly of, thick and solid enough for inflation with gas, (454, S. S., 1414, 1865, 5390.) bags or pouches, small, formf of toy balloons, (454, S. S., 1865.) balloons, complete, for toys, (425 S. S., 5390.) balloons, and wooden whistles for, not at- tached, but packed in same cases with, (425, ■ S. S., 5390.) balls, hollow, decorated and painted in colors, as toys, (425, S. S., 2880.) balls, solid, for children, from Y2 inch to 2]/^ inches diameter, as toys, (425, S. S., 688.) balls, larger sizes, wholly of rubber, not chil- dren's toys, (454, S. S., 688.) bathing dolls, (425, S. S., 3394.) belting, or endless belts, rubber and cotton, (453, S. S., 3212.) boots, (.sec below, " India-rubber shoes," etc.) bougies, rubber ch. vol., (453.) braces, rubber ch. val., (453.) catheters, rubber ch. val., (453.) cloth, cotton foundations, C. ch. val., (324 a., 823.) same, rubber ch. val., (453.) some, linen foundations, according to comp. mat. of ch. val., (823.) dolls, (425.) bathing and whistling, (425, S. S., 3394.) fabrics, wholly or ptly. of, -f -f +, (453.) glove-cleaners, (454, S. S.,2586 ) gusset-web, silk ch. val., (383, S. S., 3696.) 25 Per ct. India-rubber manufactures {continued) : inhalers, according to eomp. ch. val., (823.) injection bags or syringes, metal plated ch. val., (210.; 35 same, metal other than gilt or plated ch. val., (216.) 45 jet imitations of "rubber jewelry," so-called, (458, S. S., 1605.) 25 mfs. of rubber and cotton, C. ch. val., dtbl. at highest rates on cottons of like description, (823-4.) mfs. wholly of, not fabrics, -t- -1- +, (4.54.) 25 match boxes, with sides fastened by small brass pins or nails, (454, S. S., 4829.) 25 mats, not wholly vegetable, (378 c, S. S., 6.56.) 40 made of old rubber boots and shoes, (454, S. S., 4252.) 25 nipple-shields, rubber, glass, and metal, ac- cording to mat. of ch. val., (823.) nipples, all rubber, (454.) 25 old springs, only fit for remf., (454, S. S., 2046.) 25 pessaries, (454.) 25 pouches or bags, (.see above, " India-rubber bags," etc.) pouches, tobacco, (all rubber,) for holding chewing tobacco, (454, S. S., 3766.) 25 some, part iron, iron ch. val., (216.) 45 same, of larger size, for holding smoking to- bacco, (476, S. S., 4258.) "TO setons, (4.53.) 30 shoes and boots, wholly of, (155.) 25 same, differing from the ordinary only in having felted linings, part wool, (455, S. S., 1536.) 25 same, " Arctic-, ' so-called, (see above, " India- rubber Arctic boots and shoes.") shoes and boots, old and fit only for remf., (455, S. S., 5589.) 25 stomach-tubes, (453.) 30 surgical appliances wholly or ptly. of, dtbl. as rubber mfs. or fabrics according to char- acter, under 453 or 454, (S. S., 5520.) textile fabrics, scraps of, + -^, as rags, (481, S. S., 5620.) 10 webbing, (495, S. S , 4220.) 35 whistling dolls, (see above, "India-rubber dolls.") India, camels' hair, or cashmere shawls, (367, S. S., 1535.) 45 cts. per lb. and 40 Indigo, real and artificial, (537.) ' Free, auxiliary, as zinc-dust, (837 6., S. S., 3428.) 20 carmined, (22.) 10 other extracts of, (22.) 10 paste, (22.) 10 powdered but not carmined,* (537, S. S., 3592.) Free. Indigotine, or pulv. carmined indigo, (22, S. S., 3953.) 20 Infusions, all known as non-alcoholic med. preps., + + +, (92.) 25 Ingots or cogged ingots, iron or steel, for tires and wheels for railway pps., (179 b.) 2 cts. per lb. others of steel, dtbl. under 177, (see "Steel.") Ink-bottles, stone-ware, cream-colored or glazed, (127, S. S., 3276.) 55 Inks of all kinds, and ink-powders, (456.) 30 * "Care must be taken in classifying indigo to distinguish between indigo which has been merely grotind and the carmined indigo, which under the law is subject to duty," (S. S., 3592.) 44 SCHEDULE OF DUTIES. 60 Per ct. Ink-stands, china or earthen-ware, plain, (126-7.) 55 same, decorated, (125.) glass, as other glass-ware, according to quality and class. glass and other materials, according to comp. mat. of ch. val., (823, S. S., 3377.) porcelain, plain white, (126.) gilded or ornamented, (125.) wholly of gilt or plated metal, (210.) wholly of other metal, (216.) Insect-powder, (837 b., S. S., 2364.) Insects, dried, med., cr. (636,) Free. not cr., (94.) Insertings, cotton, (325.) thread or linen, (337.) Institutions,* educational,books, maps.charts, not more than 2 copies in one invoice ; (660.) rega- lias, gems, statues, statuary and specimens of sculpture, sp. impt. in good faith, for the use, Or by order of any college, academy, school, or seminary of learning, (771.) Free, national, works of art, impt. expressly for pres- entation to, (819 6.) Free, philosophical and scientific apparatus, instru- ments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, sp. impt. in good faith, for the use of any institution incorporated or established for religious, philosophical, educational, scientific or liter- ary pps. and not intended for sale, (759.) Free. Instruments, musical, all, (469.) finished indispensable parts of, (469, S. S., 4453.) same, small, for use in concert, (469, S. S., 3894.) same, small and cheap, for children's toys, (425, S. S , 3765.) same, usual cases for, same duty as instruments, (S. S., 3155.) Strings for, of gut, (671.) Free, strings for, metal and silk completed, (469, S. S., 4453.) philosophical, (475.) same, and scientific, sp. impt., (see" Academies "' and " Societies.") professional, of immigrants, (see" Immigrants.") Insulators for use in telegraphy or other, accord- ing to material. Integuments of animals, -I- + -h, (655.) Free. Internal revenue taxes, etc., on cigars, snuflT, and tobacco, (861-866.) Inventions, models of, but no article or articles shall be deemed a model which can be fitted for use, (743.) Free. Invoice declarations, agents must have power of atty. to sign, etc., (S S., 3942.) Invoices, consular authentication in Canada, (S. S., 4177.) consular certificate of values, (S. S., 4065.) substitution of, after entry, (S. S., 4270.) verification, regs., (S. S., 2750, 3120.) values of pro forma invoice, binding on im- porter, (S. S., 4456.) in what currency to be made out, (1840.) same, rules when made out in depreciated cur- rency, (18a5, also post. Part IV., p. 8.) 25 25 Perct Invoices, new forms of declarations to, {see para- graphs 849-852.) when not required for impts. of not over $100, (S. S.,4622.) when and how goods covered by one invoice may be entered in part for exportation and part for consumption, (S. S., 5G41.) lodate of potash, (05.) 50 cts. per lb. Iodide of potash. (65.) 50 cts. per lb. Iodine, cr., (538.) Free. resublimed, (23.) 40 cts. per lb. salts of, (92.) Iodoform, (108 ) $2 per lb. Ipecac or ipecacuanha, (514.) Free. Iridium, (614.) Free. Iris or orris root, cr., (636.) Free. pulverized dentifrice, (99.) Iron, chemicals, etc., of, viz. : acetate of, (92.) carbonate of, (837 6.) chromate of, or chromic ore, (214.) color of lac, as varnish, (119, S. S., 2039.) liquor, (92.) oxide of, med. prep., (93.) or colcothar, dry, as a paint, (87, S. S., 2961, 4914.) as a polishing powder, (479.) powder, so-called, or wire reduced to a fine powder by hydrogen, med. prep., (93, S. S., 1747.) reduced by hydrogen, other than the above, (93, S. S., 681.) sulphate of, green vitriol, or copperas, (52.) I'ij ct. per lb. sulphuret of, or sulphur ore, in its natural state, containing not more than 3}^ per ct. of cop- per, (144.) 75 cts. per ton. But sulphur ore containing more than 2 per ct. of copper must pay in addition to the above rates for the copper it contains, (144 c ) 2li cts. per lb. Iron, UNMANUFACTURED, VIZ.: Band-, hoop-, scroll-, or other iron, -f -|-, not over 8 inches wide, (154 a.) not thinner than No. 10 wire gauge. 1 ct. per lb. thinner than No. 10, and not thinner than No. 20, wire gauge. l^a ct. per lb. thinner than No. 20, wire gauge. 1 ^z ct. per lb. provided, that all articles, + + -I-, (whether wholly or ptly. mfd.,) made from sheet, plate, hoop, band, orscroU iron, orof which either of these shall be the mat. of ch. val., shall pay, in addition to the dutj"^ on such iron, (154 b.) J4 of a ct. per lb. Bar-, rolled or hammered, excepting charcoal iron, as follows : flat, not unJor 1 inch wide, nor under ^inch thick, (148 a.) x% ct. per lb, flat, under 1 inch wide, or under % inch thick, (148 b.) lA ct. per lb. round, not under % inch diameter, (148 a.) 1 ct. per lb. round, under ^/^ inch, and not under ■,% inch diameter, (148 b.) 1 A ct. per lb. * The sale or distribution of articles imported free under 660 or 771, subjects them to seizure and forfeiture, (S. S'., 3186. See same for form of oath ) SCHEDULE OF DUTIES. 45 Per ct Iron, unmanufactured (continued) : routid, in coils less than ,'3 inch diameter, (150.) li'^ct. perlb. round, in rods less than i\ inch diameter, (luO.) lAct. perlb. square, not under % inch square, (148 a.) 1 ct. per lb. square, under % inch square, (1-48 b.) li\, ct. per lb. bars or shapes of rolled iron, + + +, (150.) li*(j ct. per lb. forgings of iron or forged iron, of whatever shape, or in whatever stage of mf., + + -f , (1G7.) 2^ cts. per lb. provided, that all iron in slabs, blooms, loops, or other forms, less finislied than iron in bars, and more advanced than pig iron, (except castings,) shall be rated as iron in bars, and pay duty accordingly, and none of the above shall pay a less rate of duty than 3J per ct. ad valorem, (148 c.) 35 provided further, that all iron bars, blooms, bil- lets, or sizes or shapes of any kind, in the mf of which charcoal is used as fuel, shall be subject to a duty of (148 d.) $22 per ton. alsoprovided, that on all iron bars, rods, or strips of whatever shape, and on all iron bars of ir- regular shape or section, cold-polled, cold-ham- mered, or polished in any way, in addition to the 'ordinary process of hot-rolling or ham- mering, there shall be paid besides the rates Imposed on such ordinarily hot-rolled or hammered iron, (177 d.) 5i of a ct. per lb. in addition. Boiler or other plate-, sheared or unsheared, and sie/p-u'0)i, sheared or rolled in grooves, (151a.) l'<^ ct. per lb. The same, galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, (151 c.) ^ of a ct. per lb. additional = 2 cts. per lb. bar-, of mixed grades ; the proportion subject to higher rate must be considerable to sub- ject the whole invoice to the higher rate, (S. S.,5436.) bar-ends, dtbl. as bar-iron under 148, (S. S., 3624.) billets, blooms, loops, slabs, and other forms of iron (except castings,) less fin- ished than iron in bars, and more advanced than pig-iron, to be rated as iron in bars, and pay duty accordingly, but in no case less than 35 per ct., (148 c.) all bars, blooms, billets, or sizes or shapes of any kind, in the mf. of which charcoal is used as fuel, is subject to a duty, (148 d.) of S22 per ton. charcoal, (see last item above.) ^Iron dirt," so-called, i. e., the rust and scalings impt. with old scrap-iron, no allowance for weightof, (S. S., 4S81.) flat, with longitudinal ribs for the mf. of fenc- ing, (180 b.) 85 of a ct. per lb. forgings of, or forged iron, of whatever shape or stage of mf., -(- -f +, (167.) 2% cts. per lb. forgings of, for vessels, steam-engines, and lo- comotives, or pts. thereof, weighing not less than 25 lbs. each, (163.) 2 cts. per lb. Per ct. Iron, unmanufactured (continued) : gas-strips, rolled in pieces 17 to 18 feet long, 8 inches wide and ,^6 inch thick, (150, S. S., 1-137.) 1^% ct. per lb. hammered forgings from scrap, (167, S.S., 4898.) 2)4 cts. per lb. hoop-, cut into lengths for hoops, but not fur- ther mfd., classitied as hoop-iron, (S. S., 274.) hoop-, (see above, " Band," etc.) horseshoe, and all similar iron, should be clas- sitied as bar-, or flat-, according to size under 148, regardless of length, designation, or quality, (.S. S., 1587.) kentledge, (145.) ^^ of a ct. per lb. manganese-, as " spiegeleisen," (145, S. S., 1991.) i\ of a ct. per lb. moisic, dtbl. as other iron of like condition, grade, or stage of mf., (Pt. I., 2183.) new pieces of, not dtbl. as scrap, but as iron of the description from which it is taken, (S.S., 302.) octagonal bar iron, (150, S. S., 1790.) li^o ct. per lb. octagonal-shaped, from Gothenberii, (150, S. S., 364.) 1 1^(5 ct. per lb. ore, including manganilerous iron ore, and the dross or residuum from burnt pyrites, (144 «.) 75 cts. per ton. ore, sulphur-, as pyrites, or sulphuret of iron in its natural state, containing not over 3}/^ per ct. of copper, (144 6.) 75 cts. per ton. but ore containing more than 2 per ct of cop- per pays in add. to above rate for the cop- per it contains, (144 e.) 2>< cts. per lb. add. ores, no allowance for moisture under former laws, (S. S , 4183.) pig-, (145.) 3^ of a ct. per lb. pig-, or in castings, not included in provisions of 834, (.S. S., 4941.) plate, (see below " Sheet," etc., also " Boiler or other plate," above.) railway bars, weighing over 25 lbs. to the yard, (1-lfi-) /ff of a ct. per lb. railway bars, part steel, weighing over 25 lbs. to the yard, (147.) 817 per ton. rods, tare for weight of bands securing, (S. S., 351.3.) rolled, in bars or shapes, + + +, (150.) 1 1', ct. per lb. round, in coils or rods, less than i\ inch diame- ter, (150.) li'oct. perlb. scrap-, wrought or cast, (145.) ,% of a ct. per lb. but nothing deemed scrap-iron except waste or refuse iron that has been in actual use, and is fit only to be re-mfd , (115.) .scroll, (see above, " Band," etc.) Sheet; or plate-, other than above specified, viz. ; common or black, thinner than W, inch, and not thinner than No. 20 wire gauge, (151 b.) 1 1^5 ct per lb. thinner than No. 20 and not thinnerthan No. 25 wire gauge, (151 b.) 1 ,% ct. per lb. thinner than No. 25, and not thinnerthan No. 29 wire gauge, (151 6.) 1 ^% ct. per lb. thinner than No. 29 wire gauge, (151 b.) all the above when cold-rolled and pickled or cleaned by acid or otherwise, must pay, in addition to the above rates, (152 b.) K ct. per lb. 46 SCHEDULE OF DUTIES Per ct. I Iron, unmanufactured {continued) : all commercially known as common or black tagger's iron, in boxes, bundles, or other- wise, (151 b.) 30 same, cold-rolled and pickled, or cleaned by acid or otherwise, (152 b.) % ct. per lb. and 30 corrugated or crimped, (153 6.) li^j ct. per lb. - polished, planished, or glanced, by whatever name designated, (152 a) 2J^ cts. per lb. plate-, or tagger's iron, all, (except the above polished, or glanced,) cold-rolled and pickled or cleaned by acid or otherwise, pays,i>i addition to the duty imposed on the corresponding gauges of common or black sheet or tagger's iron, (152 b.) J4 of a ct. per lb. additional, or plate-, all articles, -|- -|- -l-i (whether wholly or ptly. mf3.,) made from sheet, plate, hoop, band, or .scroll iron, or of which either of these shall be the material of ch. val. must pay in addition to the duty on such iron, {\b\ b.) !4 of a ct. per lb. additional, sheets and plates, galvanized, or coated with zinc, spelter, or other metals, or any alloy thereof, excepting tin plates, terne plates, and tagger's tin, pay in addition to the duties thereon when not so covered, (151 c.) % of a ct. per lb. additional, sheets or plates, or tagger's iron, coated with tin or lead, or with a mixture in part of these, by dipping or otherwise, and commercially known as tin plates, terne plates, and tagger's tin, (153 a.) 1 ct. per lb. "slab-iron," so-called, for mf of fire- and bur- glar-proof safes, dtbl. either as plate or sheet iron, according to its thickness, (S. S., 1701) spiegeleisen, (145.) j^g of a ct. per lb. strips, or hoop-iron, cut into lengths and ends punched, pays duty as hoop-iron and V* of a ct. per lb. in add., under 1.54 b., (S. S., 3824.) tagger's, commercially known as common or black, in boxes, bundles, or otherwise, (151 b.) 30 same, cold-rolled and pickled, or cleaned by acid or otherwise, (152 b.) li of a ct. per lb. and 30 tank plates cut to sizes and punched, (151 a., S. S.,4783.) lV.i ct. per lb. wire galvanized, damage from rust not allowa- ble, (S. S , 46.')2 ) wire rods in coils over ,'0 and under /^ of an inch diameter, dtbl. under 1.50, (S. S., 608.) 1 ,-1, ct. per lb. same, not over ^^ inch pays same duty as wire under 182 a., (S. S., 2759, 3887.) wire rods, round in coils and loops, for the mf. of rivets, screws, nails, and fences, not lighter than No. 5, w. g., val. at not over 3^^ cts. per lb., (180 a.) ft of a ct. per lb. wrought scrap-, new pieces, such as punchings and clippings, (148 a., S. S., 4115.) 1 ct. per lb. wrought for ships, or parts thereof, weighing each not less than 25 lbs., (163.) 2 cts. per lb. Per ct. Iron, unmanufactured {continued): no allowance or reduction of duties for partial loss or damage, in consequence of rust or dis- coloration, to be made upon any description of iron or steel, or upon any ptly. mfd. article of iron or steel, or upon any mf. of iron and steel, (184.) provided. That all metal produced from iron or its ores, which is cast and malleable, of what- ever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or con- verted, cast, or made from iron or its ores by the crucible, Bessemer, pneumatic, Thomas- Gilchrist, basic, Siemens-Martin, or open- hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equivalents, or by any fu- sion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malle- able, excepting what is known as malleable iron castings, shall be classed and denomi- nated as steel, (183 6.) Iron, Manufactures of, as follows: *all castings, -t- -t- +, (157.) i;^ ct. per lb. all malleable, -f- -h +, (161.) 2 cts. per lb. all mfs. wholly or ptly. of, -\- + +,(216.) 45 all metal converted, cast, or made from, by the Bessemer or pneumatic process, classed* as steel, {see above, last proviso.) anchors, or parts of, (163.) 2 cts. per lb. anchors and cable-chains, broken, rusty, or old, unfit for use, dtbl. as " scrap-iron," but not so if fit for use as such, by repairs, (S. S., 365.) andirons, cast, (157.) 1V< ct. per lb. anvils, (163.) 2 cts. per lb. axle-bars, (166.) '2}4 cts. per lb. blanks, (166.) 2)4 cts. per lb. axles, or partsof, (166.) 2>^ cts. per lb. forgings for, without reference to the stage or state of mf., (166.) 2>4 cts. per lb. with boxes, bolts, nuts, etc., fitted and at- tached, (166, S. S., 3207.) 2}4 cts. per lb. bedscrews, (216.) 45 blacksmiths' hammers and sledges, (165.) 2J^ cts. per lb. board nails and spikes, cut, (158.) 1)4 ct. per lb. board nails, wrought, (168.) 4 cts. per lb. bolt-blanks, (164.) 2]^ cts. per lb. bolts to fasten doors, etc., (216.) 45 wrought, with or without threads or nuts, (164.) 21-i cts. per lb. brads, sprigs, and tacks cut, not over 16 oz. to the M., (159.) 2Vi cts. per M. The same, exceeding 16 oz. to the M., (159 ) 3 cts. per lb. butts and hinges, finished, (164.) 2^015. per lb. blanks for, (164.) 2'^ cts. per lb. cables and cable-clmins, and parts of,t of iron, not less than '^ inch diameter (171.) 1?4 ct. per lb. same, less than % inch diameter. 2 cts. per lb. * Certain so-called "art castings" of iron and steel, which had been "manipulated, manufactured, smoothed, and finished " so as to ccnstitute them manufactures, were held dutiable as mfs. ol iron and steel respectively, (S S . 2735.) .^ ■, , • i, ,,^,-,^ ,, , t No chains miide of wire or rodslessthnny,inch thick to be considered chain cables, (101,.) Qusere: TTndcr the late law the diameter was clearly referable to the material wire or rod ol which the chain was made. Is this the fact also under the new provision? It seems to be the reasonable C(mstructioii, although the language is indefinite.— Edituk. SCHEDULE OF DUTIES. 47 35 Per ct Iron, manufactures of {continued) : cable-cliaius, broken, etc., (see above, "Iron anchors," etc.) casters, furniture, (216.) 45 castings viz., andirons, (157.) i;4 " sadirons, (157.) stove plates, (157.) tailors' irons, (157.) " " vessels, + + +, (157.) " " chains of all kinds, made of iron or steel not less than ■% inch in diameter, (171.) l/^ct. per lb. less than % and not less than % inch diame- ter, (171.) 2cts. perlb. less than % inch diameter, (171.) 2)^ cts. per lb. cotton ties, not thinner than No. 20, w. g., (155, S. S., 181.) cutting or hay-knives, part steel, (216, March 30, 1865, Boston.) 4. ferrules, cast, (157.) l]^ ct. per lb. ferrules, other, (216.) 4; filings, (216, S. S., 5088.) 4; fish-plates, fish-joints, or splice-bars, (160, S. S., 276.) 1)4 ct. per lb. crowbars, (165.) 2}^ cts. per lb. fence chains, {see above, " Iron chains.") flues, wrought, (169, S. S., 388, 669.) 3 cts. per lb. forgings, or forged Iron, of whatever shape or in whatever stage of mf., -I- -f -F, (1G7.) 2}4 cts. per lb. for vessels, etc., {see below, "Iron, mill, ship, and engine.") frying pans, wrought and tinned, (201.) 3 cts. per lb. gas pipe, cast, (156.) 1 ct. per lb. gas tubes, wrought, (170, S. S., 388, 669 ) 214 cts. per lb. halter chains, {see above, " Iron chains.") hammers, other than blacksmiths', (216.) 45 same, part steel, (216.) 45 hatters' irons, cast, (157.) 1],^ ct. per lb. hinges, finished and hinge-blanks, (164.) 214 cts. per lb. hob-nails, (168.) 4 cts. perlb. hollow ware, coated, glazed, or tinned,* (201.) 3 cts. per lb. hoops, for baling pps., not thinner than No. 20, wire gauge, (155.) 35 hoops, other, wholly or ptiy. mfd., made of sheet, plate, hoop, band, or scroll iron, or of which either of these shall be the mat. of ch. val., pay in addition to the duty imposed on such mat., (154 b.) 1.4 of a ct. per lb. add. horseshoe nails, (168.) 4 cts. perlb. horseshoes, (162.) 2 cts. per lb. lappers, (216, Feb. 10, 1867, Portland.) 45 larding pins, (216 ) 45 locomotive tire, or parts of, {see below, "Iron, mill. ship, and engine.") mails, (216.) 45 Per ct. Iron, manufactures of {continued} : malleable, in castings, -|- -I- -|-, (161.) 2 cts. per lb. miil-, ship-, and engine-, to wit : anchors, or parts of, (163.) 2 cts. per lb. forgings of, for vessels, steam-engines, and locomotives, or parts thereof,weighing each 25 lbs. or more, (163.) 2 cts. per lb. locomotive, car, and other railway tires, or parts thereof, wholly or ptly. mfd., (179 a.) 2]4 cts. per lb. mill-irons and mill-cranks, wrougkt, (163.) 2 cts. per lb. wrought, for ships, (163.) 2 cts. per lb. muleshoes, (162.) 2 cts. per lb. nails, cut, (158.) V4 ct. per lb. hob-, (168.) 4 cts. per lb. horseshoe-, (168.) 4 cts. per lb. patent wrought, (168, April 24th, 1845, Circ. N. Y., etc.) 4 cts. per lb. wire-, (168.) 4 cts. per lb. wrought, H- + -I-, (168.) 4 cts. perlb. nuts, wrought, (162.) 2 cts. per lb. ox-shoes, (162.) 2 cts. per lb. pipes, steam, gas, water, and all other, cast, (156.) 1 ct. per lb. powder, so-called, {see above, "Iron chemi- cals.") Railway iron, viz. : bars, weighing over 25 lbs. to the yd., (146.) /b of a ct. per lb. same, part steel, weighing over 25 lbs. to the yd., (147.) S17 per ton. bolts, with or without threads or nuts, (164, S.S., 276.) 2^ cts. perlb. flat rails, punched, (149.) ^^ of a ct. per lb. "tee" (T) rails, weighing not over 25 lbs. to the yd., (149.) ^^ of a ct. per yd. railroad chairs, (160, 822, S. S., 274.) l!^ct. per lb. railroad fish-plates, (160.) IJ^ ct. per lb. railroad splice-bars, (160.) V^ ct. per lb. railroad spikes, wrought, (162, S. S., 276.) 2 cts. per lb. tires, locomotive, car, and other railway tires, or parts thereof, wholly or ptly. mfd., (179 a.) 2\i cts. per lb. wheels, ingots, cogged ingots, blooms or blanks for, without regard to the degree of mf., (179 6.) 2 cts. perlb. rivets, (164.) 2J^ cts. per lb. sadirons, cast, (157.) \y^ cts. per lb. screws, all, except wood, (216.) 45 screws, wood-, specially for use in making pi- anos, organs, etc., not classifiable as parts of musical insts., (S. S., 5108.) * screws, wood, of 2 inches or greater length, (181-) 6 cts. per lb.' same, 1 inch and less than 2 inches long, (181.) 8 rtR. per lb. same, over y, inch and less than 1 inch long, (181.) 10 cts. perlb. sam,e, not over ^^ inch long (181.) 12 cts. per lb. Under the Act of 1861 the Department decided, (July 12, 1861, N. Y.,) that the specific provision for " hol- low ware in that act did not embrace any other than castings of iron. The conte.xt of that provision Fnowed ''learly that no other wa.s included in it. But Th,' pre>ent provision is general and seems to include a« metal hollow ware coated, glazed, or tinned, not otherwise specified.— Editor. 48 SCHEDULE OF DUTIES. Per ct. Iron, manufactures of {continued) : wood-screws of any other metals, same as iron, (S. S., 2466.) scythes, part steel, (216.) 45 sheet, (see above, " Iron, sheet and plate.") shoes, horse-, mule-, or ox-, (162.) 2 cts. per lb. shot, cast, (157.) 1J4 Ct. per lb. shovels, (216.) 45 part steel, (216.) "' 45 sickles, part steel, (216.) 45 sledges, blacksmiths', (165.) 2}4 Cts. per lb. spades, (216.) 45 part steel, (216.) 45 spikes, cut, (158.) l}i ct. per lb. wrought, (162.) 2 cts. per lb. sprigs, not exceeding 16 oz. to the M., (159.) 2]4 cts. per M. exceeding 16 oz. to the M., (159.) 3 cts. per lb. squares, (216 ) 45 square wire, {see " Wire.") stays, boiler-, wrought, (169.) 3 cts. per lb. steamers, small, imported as cargo, (216, S. S., 469.) 45 stoves and stove-plates, cast, (157.) 1)4 Ct. per lb. structural, viz. : angles, beams, building forms, bulb beams, car truck channels, channels, columns, and parts and sections of, deck beams, girders, joists, posts and parts or sections of, T T columns and posts, or pts. or sections thereof, T T iron, all other of structural shapes, (178.) 1]4 ct. per lb. tacks, cut, not exceeding 16 oz. to the M., (159.) 2K cts. per M. exceeding ir, oz. to the M., (159.) 3 cts. per lb. tailors' irons, cast, (157.) IH cts. per lb. telegraph wire, {see " Wire.") track tools, (165.) 2% cts. per lb. tubes, boiler-, wrought, (169.) 3 cts. per lb. wrought, all other, (170, S. S., (388, 669.) 2}/i cts. per lb. turnings, (216, S. S., .5088.) 45 vessels, cast, + + +, (157.) 1)4: ct. per lb. washers, wrought, ready punched, (162.) 2 cts. per lb. wedges, (165.) 2]4 cts. per lb. wire, {see " Wire.") . wire rope, strand, or chain, (see "Wire.") Isinglass, or fish-glue, (G.) 25 Istle, or Tampico fibre, (33S?)., .<5. S., 3320.) 815 per ton. cloth , as grass cloth , (351 , 822, S. S , 390.) 36 Italian cloths, and other goods of like descrip- tion, wholly or ptly. of wool, wstd., or hair of the alpaca, goat, or other animals, as follows, to wit : Perct. Italian cloths, etc. {continued) : 1. Those composed wholly of either of these materials or of a mixture of these exclusively, all values, (365 d.) 9 cts. per sq. yd. and 40 2. The same, having selvedges made wholly or ptly. of other materials, (365 c.) 9 cts. per sq. yd. and 40 3. Those composed in part of other materials, val. not over 20 cts. per sq. yd., (365 6.) 5 cts. per sq. yd. and 35 val. over 20 cts., (366 c.) 7 cts. per sq. yd. and 40 4. All of the above descriptions of goods, with threads of other materials than wool, wstd , or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts. per sq. yd. and 40 5. All* of the above weighing over 4 oz. per sq. yd., (365 /.) 35 cts. per lb. and 40 Italian cloths, imitation-, of cotton, as cotton cloth, (S. S., 1699.) flax, so-called, but really hemp, {see " Hemp.") Ivory, and vegetable ivory, unmfd., (726, S. S., 2612.) Free, bagatelle, billiard, and chess balls, chessmen, dice, and draughts, of ivory or bone, (424.) 50 buttons, (407, S. S., 4346.) 25 combs, (419.) 30 drop black, (88.) 25 mfs., + + +, (899.) 30 nuts, vegetable ivory, unmfd , (726.) Free, parallel rules, not mounted, (399.) 30 protractors, (399.) 30 rules, without metal, (399.) 30 scales, (399.) 30 sectors. (399.) 30 strips for piano keys, (399, S. S., 3064.) 30 vegetable, all mfs. of, -H -I- +, (399, S. S., 2616.) 30 veneers, unpolished, (399, Jan. 28, 1881, Gen. App. H.) 30 J. JACKETS, leather, lined with wool, for men's wear, (366, S. S., 5373.) 40 cts. per lb. nnd 35 for ladies' and children's outside garments, wholly or ptly. of wool, wstd. or animal hair, (367.) 45 cts. per lb. nnd 40 Jack-knives, (207 a.) 50 Jacks, clothiers', according to material. for piano fortes, spinets, etc., iron, (216.) 45 Jalap, (539.) Free. .Tapan, as varnish under 119, (S. S., 2946.) 40 Japan earthenware, not semi-vitrifled or semi- tran.sluccnt,t (127, S. S., 32.53.) 66 Japanese cloissonm? enamelled vases, cop. ch. val., (216, S.S., 4061.) 45 cloths and poplins, cotton, as cotton cloth, silver dollars, value — U. S. gold dollars, (S. S., 3290.) Japanned saddlery, furniture, and hardware, (415.) 35 leather and skins, (461.) 20 wares of all kinds, + -!--(-, (457.) 40 Japan wax, (592, S. S., 2225.) Free. * I do not feel quite certain that this provision, in the connection in which it iwiv stands in the law, covers any (jther than so called ' ull-vvool ' goods. But as it embraced mixed goods in the former law. Congress probably did not intend to change its effect in the new.— Editor. t " Porcelain ware is defined to be a semi-transparent variety of earthenware, or generally all earthen- ware which has been vitrified and become translucent in the kiln, (S. S., 3253.) SCHEDULE OF DUTIES. 49 I'er ct. Free. 1 ct. per lb. Jars, glass, filled, (see " Glass.") ordinary earthenware, couiaining carbonate of ammuuia, not dtbl. as jars, (,6. S., o03.) Jasmine or jessamine oil, (yii.) Jeans, cotton, as cotton cloth. Jeddo gum, cr., (636.) not entirely cr., (94.) Jellies of all kinds, (302 b.) Jerk beef, (L'oo.) Jet beads, and bead-ornaments, (396.) bead necklaces, (396, S. S., 2816.) bracelets, mounted or ornamented with gold, (459. Dec. 3, 18G3, N. Y.) bracelets, pieces of jet of different shapes, per- forated with two holes each and strung aa bracelets, (458, S. S., 3743.) goods, imitations of, if of glass or rubber, (458, S. S., 1488, 15-J2.) imitations of, worn as jewelry, (459, S. S., 5161.) jewelry, imitations of, called "rubber jewelry," and made of rubber, (457, S. S., 1605.) mfs. and imitations of, (458, S. S., 3617.) unmfd., (727 ) Free. Jewelry,* (459.) bead-,(459, S. S., 5246.) bog-oak or bog-wood, so-called, being ims. of jet, (458, .Sept. 7, 1866, H. & Bro.) charms, china, porcelain, parian, or bisque, if jewelry, (459.) if not jewelry, (125.) coral, (459, S. S., 2556.) imitation, or mock, of base metals, (459, July 28, 1863, N. Y., and T. D., 3 :.) imitations of, entirely of metal, for hat and bon- net trimmings, (216, S. .S., 5257.) imitations of, in base metals, paste, etc., (4.39, S. S., 5103.t) in part of beads, (459, S. S., 5161.) jet, and imitations of, (see "Jet," above.) mock, breastpins, ear-rings, and composition, im. of gems set in base metals, (459, S. S., 3288.) ornamental sleeve-buttons, classified as, (459, S.S., .5.315.) to be set with stones, rules for classification of, (S. S., 5208.) porcelain, (459.) porcelain or china settings for, (125, S. S., 4971.) theatrical mock, or im. of gems, (459, S. S., 3099.) Jew's-harps, (425, S. S., 2023.) Joss-sticks or joss-lights, (728.) Juglandium oil, (571.) Juice, beet-, sirup of, (see " Sugars.") cherry-, (301, S. S., 3672, 5326, 5398.) lemon and lime, (543.) other fruit-, (3)1, S. S., 3672, 5326, 5398.) licorice-, (24.) 3 cts. per lb. Juices, med. preps., (93.) Julep straws, (837 b., July 16, 1876, N. Y.) Juniper berries, cr., (636.) Free, not cr., (94.) oil, (572.) Free. Free. Free. Free. I'er ct. Junk, old, (729.) Free. Jute, (333 a.) -.0 bagging for cotton, (see "Cotton bagging.") known as burlap-tubing, (342, S. S., 4097.) 40 bags and bagging and like mfs., + -|- t-, except- ing bagging for cotton, (342.) 40 burlaps of, or of jute ch. val.,not over60 inches wide, and excepting such as may be iit i^>r cotton bagging. (338.) 30 sane, over 00 inches wide, (339.; 40 butts, (332.) $5 per ton. tare, (S, S., 4810.) cuttings, (332, S. S., 1447.) 85 per ton. and cotton dress goods, jute ch. val. as linens under 334, (S. S., 2844.) 35 and cotton mixed goods, dtbl. at highest ratcj of comp. mat. of ch. val., (823, S. .S., 3,;43.) carpeting, (377.) 6 cts. per sq. yd. floor cloth canvas, (339.) 40 furniture cloth, (3^4, S. S.. 3744.) 35 mfs., woven fabrics of, + + -f , (334, 3.51, S. S., July 2, 18G2, Boston, S. S., 2951.) 35 oil-cloth foundations, (339.) 40 padding, (334, S. S., 3086.) 35 piece goods called " checked burlaps," (334, S. S., 4139.) 35 rags for making paper, (754 a.) Free. rejections, (332, 822, S. S., 20.52, 2695.) S5 per ton.' rugs, (377 and 378 b., S. S., 5481.) 6 cts. sq. yd. seed, (760.) Free, thread-waste, fit only for mf of paper, (7.54 a., S. S., 1836.) Free. twi.sts, as jute mfs. under 334, (S. S.. 3115.) 35 waste, fit only for mf of paper, (754 a.) Free, yarns, (335.) . 35 double and slightly twisted, (335, S. S., 4644.) 35 KAINITE, (616.) Free. Kaleidoscopes, (143.) 45 same, as toys, (425, S. S., 2386.) 35 Kalidunger, (dung-salt,) containing less than 30 per ct. of potash, (505, S. S., 4210.) Free. Kameela, or kamala, cr. dr. (636, S. 8., 3201.) Free. same, not cr., (94.) 10 Kaoka, coffee substitute, (290, S. S., 4564.) 2 cts. per lb. Kaoline, or china clay, (98 6., May 5, 1883, Phila., S. S., 620, 1494.) $3 per ton. same,prepared by kJln-drj'ing for clearing w ines, (837 6., Oct. 17, 1874, Toledo.) 20 " Kaoline," so-called, but really fining earth, (215, S. S., 5051.) 20 Kelp, (-540.) Free. Kentledge, iron, (145.) ^% of a ct. per lb. Kermes, animal, cr., for dyeing, (509.) Free. mineral, (93.) 25 Kernels, palm-nut-, (753 ) Free. Kerosene oil, and residuum of, (81.) 20 * Certain so-called " bijoutry," consisting of a mirror, flagon, card-case, opera-glass, etc., mfd. of gold, precious stones, and glass, held dtbl. as mfs. in part of gold or of glass, (S. S., 2932.) t In this decision (S. S. 5103,) it was held that in accordance with the ruling in Hecht v. Arthur, ".'^teel brooches, brass ear-ring>, gilt chains, gilt ear-drops and bracelets, also ornaments of the same kind made of horn, shell, ivory, and various material^, and imitations of tnrquoise, .set, and articles of this class gener- ally, which are adapted and designed for use as jewel-y." should be classified as jewelry. In S. S., 520S, the Deparrment made the rule that " articles of jewelry, which are to contain precious stones by way of adornment, and which are as complete as those which are not intended to be set, are practically within the range of jewelry, as understood by the trade." 4 50 SCHEDULE OF DUTIES. Perct Kettles, cast iron, (157.) 1'/ ct. per lb. cast iron or other nittal, coated, glazed or tin- ned, (201, see note to " Hollow-ware.") 3 cts. per lb. other metal, (216.) others, not metal, according to material. Keys, watch, if jewelry, (459.) metal, not jewelry, (216.) other, metal, (216.) Kid-gloves, wholly or partially mfd., (436.) rules for valuing, (S. S., 3719.) valuation by collector on disagreement of re-ap- praisers, linal, (S. S., 3774.) Kieserite, (615.) Free. Kindergarten, maps, etc,, for, (759, S. S., 2076.) Free. ICine-pox, (637.) Free. King's yellow, (87.) Kirsehen-, or Kirschwasser, (313.) 82 per pf. gal. in bottles, (310.) 3 cts. in add. on each bottle. Kissengen salts, (92, S. S., 2271.) Kittool-fibre, oiled-drawn, (837 6., S.S., 2780.) Knall-bonbons, (388, S. S., 4767.) Knees, ship-, (734, S. S., 3602.) Free. Knife blades and fork tines for table, complete excepting not handled, cutlery under 197, (S. S., 1795.) Knit-goods, cotton, or cotton ch. val.,and no part W., wstd., or hair, to wit : stockings, hose, half-hose, shirts and drawers, fashioned, nar- rowed, or shaped wholly or in part by knit- ting machines or frames, or knit by hand, (323, 823.) and all goods made on knitting- frames, and wholly or in part of W., wstd , the hair of the alpaca, goat, or other animals, except knitsha wis commercially known as " wool- len shawls," (363, May 13th , 1871 , Com. Cust.) valued at not over 30 cts. per lb., (363 b. and f.) 10 cts. per lb. and valued at over 30, and not over 40 cts., (303 c. and /.) 12 cts. per lb. and valued at over 40 and not over 60 cts., (363 d. and /.) 18 cts. per lb. and valued at over 60, and not over 80 cts., (363 e. and /.) 24 cts. per lb. and valued at over 80 cts., (363(7.) 35 cts. per lb and Knit shawls of wool, commercially known as "woollen shawls," are dtbl, as such, under 362, (S. S., 5256.) Knitting-machines or frames: stockings, hose, half-hose, shirts, drawers, and all other goods, wholly of cotton, made on, and + +, (322.) Knitting-machine needles, (205.) Knitting-machines, (216, S. S., 990.) 35 40 Per ct. Knitting-needles, (206.) 25 Knives, butchers', as cutlery, (197, S. S., 199.) 35 curriers', (216, March 30, 1866, Boston.) 45 cutting, (l;16, March 30, 1865, Boston.) 45 drawing, (216, March 30, 1865, Boston.) 45 farriers', (197, S. S., 5011.) 35 fiesher, (216.) 45 fruit-. (216) 45 hay-, (216, March 30, 1865, Boston.) 45 pen and pocket, of all kinds, (207 a.) 50 pocket, clasp-, containing fork, etc., (207 a., 5499.) 50 putty, (216, S. S., 41.) 45 silver or gold, (216.) 45 straw, (216, March 30, 1865, Boston.) 45 table, and forks, not gold, silver, or German sil- ver, (197.) 35 tanners', (216, March 30, 1865, Boston.) 45 toy, (425, S. S., 2632.) C5 Knobs, earthenware, plain, (127.) 55 gilt or plated, (210.) 85 glass, cut, or other than plain, (135.) 45 plain, flint, or lime, (134.) 40 metal, other than gilt or plated, (216.) 45 Knockers, gilt or plated, (210.) 35 of other metal, (216.) 45 Knots, stars, etc., of gold, silver, or other metal, (427.) 25 Kowrie gum, cr., (636.) Free. not cr., (94.) 10 Krapp-lach, madder lake, (87, S. S., 31S0, 4833.) 25 Krcmnitz white,as white lead, (55, 56.) Sets, per lb. Kreserite, cr. min., (215, S. S., 1846.) 20 Krupp's cast steel tires, etc., {see " Steel, cast," etc.) Kreosote, (93.) 25 Kryolite, (613.) Free. Kyanite, or cyanite, (616.) Free. Labelling imm. tr. goods, regs., (S. S., 3812.) Labels, metal-, gilt or plated, (210.) other than above, (216.) paper-, blank, (388.) printed, (384.) rubber and cotton, (453, S. P., 1875.) Laboratories, college, chemicals sp. impt. to be used in, for scientific and educational pps., (759, S. S., 2802.) Free. Lac, dye, crude, seed, button, stick, or shell, (.541.) Free, marine, artificial gum, (837 6.) spirits, (542.) Free, sulphur-, (633.) Free. Laces," animal hair, (j^ee below, "Worsted.") The term " lace " was under former laws held by judicial and Department rulings to include oiitp thofc dutiable nccnnling to their classification and character of their component materials." Put fichus, collnr?. wonrina- aimarcl or other articles, whollv or partly of lace, made up or completed after the same has left the lace-maker's hands, are not so regarded, (S. P., 1639, 5223, 5322, .M.57. 5482. and ,5534.) But quaTC? as to how far the above definitions apply to the present laws, which eliminate the term " thread lace " and sub- stitute those of "cotton lace" and ''flax lace." ,. , „ ,. .1 ,. . . If commercial usaw extends the term " lace' to articles cotton or linen, not made on cushions, etc., in the manner of " thread lace," it would seem that they must be regarded as cotton or linen laces under the now provisions of the statutes, and that the classification of thread laces 7iow depends upon the material ( f whicn thev arc made. • 1 n, rrv 1 -i- *• There is no specific provision for laces of anv other vegetable, or of any animal fibre. The classification of these must therefore be made either under the general provi.sions for mnnufacturps of such fhres re- spectively, or in accordance with their use as trimmings, wearing apparel, etc., or, if applicable, under the provisions for similitudes. SCHEDULE OF DUTIES. 51 Per ct. Laces, cotton, all, (325.) 40 fichus and collars and like articles, cotton or linen, wholly of lace, completed fit for use by the lace-maker, dtbl. as laces, (S. S., 5534.) flax or other linen, (337.) 30 for hats, bonnets, and hoods, + + +, (448.) 20 hair, of alpaca, goat, or other animal, (see be- low, "Worsted.") metal, gold, silver, or other, (427.) 25 of mixed materials, (other than part wool, wstd., or hair,) according to highest rates on comp. mat. ofch. val., (823.) silk, (3S:;.j 50 and beads, (383, S. S., 2141.) 50 thread, of flax or linen, (337.) 30 wool or part wool, if dress trimmings, (308, S. S., 4300.) 30 cts. per lb. and 50 same, if ready-made clothing or wearing ap- parel; whether completed by the lace-maker or by other persons, (366, S. S., 4360.) 40 cts. per lb. and 35 same, if for general or other use, is dtbl. as a mf. of wool, -t- + +, under 362, (S. S., 4360), to wit: val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts. per lb. and 40 wstd., or hair of alpaca, goat, or other animals, (wholly or in part.) if dress trimmings or ready-made clothing, same provisions as above for like woollen goods. same, if for general or other uses than above, (and not part wool,) dtbl. as mfs. of wsld., etc., under 363, (S. S., 4360,) as follows, to wit: val. not over 30 cts. per lb., (363 6. and /.) 10 cts. per lb. and 35 val. over 30, and not over40cts., (363 c. and/.) 12 cts. per lb. and 3.5 val. over40, and not over 60 cts., (363 t/.and/.) 18 cts. per lb. and 35 val. over 60, and not over 80 cts., (363 e. and/.) 24 cts. per lb. and 35 val. over 80 cts., (363 g.) 35 cts. per lb. and 40 yak, wstd., for general use, dtbl. same as last above wstd. goods under 363, (.S. S., 4.360.) Lace-tidies, mfd. from thread-laces, but com- pleted, (336, S. S., 5482.) 40 Lace window curtains, cotton, (.325.) 40 Lacets or lacings, boot and shoe, or other of cot- ton, (321 a., June 15, 1804, S. L. & Co.) ;',", silk and metal, S. ch. val., (383, Nov. 29, 1861, N. Y.) 50 " Lacing-needles," so-called, or bodkins, of iron, (216, S.S., 4703.) 45 Lac marine, artificial gum, (8376.) 20 Lacquered ware, (216.) 45 Lac spirits, (542.) Free, sulphur, (633.) Free. Lactarine, (496.) - Free. Lactic acid, (591.) Free. Lactucarium, (93.) 25 Ladies' felt hats, feathe.s and artificial flowers ch. v., (129 6.,S. S.,37S7.) 50 Ladies' worked caps, trimmed, cotton, (;?24 a.) 35 Ladles and ladle heads, brass, copper, iron, or tin, (216.) 45 britannia, gilt, or plated, (210.) 35 gilt on silver, (216.) 45 gold, silver, or German silver, (216.) 45 Per ct. Lake, carmine, (87.) 25 Lakes, colors or paints, all, -|- 4- -f . (87.) 25 Lama goods, silk and wool, as "dress goods" un- der 365, (S. S., 2933.) Lama points, wstd., (366, 367.) 45 cts. per lb. and 40 Lamb-skins, not dressed in any manner, (706, S. S., 4185.) Free, dressed, as fur, (450. S. S., 717.) 20 Lamb-skin scraps, as skins dressed, etc., (461, S. S., 4965.) 20 Lampblack, (87.) 25 Lamp hooks and pulleys, iron or brass, (216.) 45 Lamps, according to mat. ofch. val., (,823.j ceremonial, for churches, noi regalia, (S. S.,4312.) Lancet cases, according to material. Lancets, (216, S. S.,5011.) 45 Lance wood, unmfd. Free. mfs. of, (233.) 35 Land fowls, living, (653.) Free. Landing certificates of exp. kerosene cans, (S. S.,- 3659.) Landing certificates of goods exp. under Int. Rev. laws, (6ce rules, S. S., 4029.) Landscape plates, paintings on glass, if ranking as works of art, (470 a., S. S., 1996. 3142.) 30 Lanterns, according to material, painted glass slides for, (143, S. .S., 2319.) 45 Lapis calaminarus — calamine, (608.) Free, infernali.s— nitrate uf silver, (93.) 25 tutia— oxide of zinc, dry, (90.) 1^ ct. per lb. ground in oil, (91.) 1?^ ct. per lb. Lappers, iron, (216.) 45 Lappets, cotton, as other cotton cloth. Lapping, wstd. and flax, dtbl. under 363, (July 12, 1859, N. Y.) Lard, (258.) 2 cts. per lb. Larding pins, iron, (216.) 45 Lariats, as hide-ropi.', (718. S. S., 4751.) Free. Last blocks, rough hewn or sawed only, (222.) 20 Lastings, as wstds. under 363. Lastings, mohair cloth, silk-twist, or other mfs. of cloth, woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for buttons exclusivehj, (382.) 10 The same, fit for shoes, slippers, boots, bootees, or gaiters, are liable to the rates prescribed for similar fabrics not intended for such use, (March 22, and May 29, 1867, Boston.) Lasts, finished or rough, (233, T. R., p. .592.) 35 Latches, gilt or plated, (210.) 35 of other metal, (216.) 45 Laths, per 1000 pieces, (225.) 15 cts. per 1000. Laudanum, (122, S. S., 962.) 40 Laurel berries, cr., (636.) Free, not cr., (94.) 10 Laurel oil, (92.) 25 Lava, unmfd., (730.) Free. Lava gas-burners, so-called, but composed of clay or earthy matter found onlj' in Bavaria, (127, June 15, 1858, Boston.) 55 Lavender, essence or oil of, (573.) Free, flower, cr., (G36.) Free. not cr., (94.) 10 spike-, oil, (560.) Free. water, (99.) 50 Lawns, cotton, as cotton cloth, linen, (334.) 35 Lead, acetate of, brown, (-53.) 4 cts. per lb. white, (54.) 6 cts. per lb. 52 SCHEDULE OF DUTIES. Per ct. Lead, antimonial, as type metal, (213.) 20 ashes, containing trifling percentage of lead, (837 a., S. S., 556.') 10 same, containing large percentage of lead, as lead ore, (188, S. S., 3649.) VA ct. per lb. black or plumbago, pure and crude, (764.) Free, casts of, (216.) 45 chloride of, (92.) 25 chromate ot, chrome yellow, (87.) 25 combs, (216.) 45 dross, (188.) 1}4 ct. per lb. Goulards ext. of, (93.) 25 in bars or pigs, 1189, S. S., 532; also July24, 1874, Boston.) 2 cts. per lb. in sheets, pipes, or shot, (190.) 3 cts. per lb. mfs., articles and wares of, + + +, (216.) 45 molten, (189.) 2 cts. per lb. nitrate of, (59.) 3 cts. per lb. old " refuse lead " run into blocks or bars, (189.) 2 cts. per lb. old tea, as old scrap lead, (189, S. S., 1435.) 2 cts. per lb. old scrap, fit only for remf., (189.) 2 cts. per lb. ore, (1S8.) 1]4 Ct. per lb. pencil-leads, not in wood, (473 b.) pencils, whether in wood or not, (473 a.) 50 cts. per gross and red-, (58.) 3 cts. per lb. subacetate, solution, (93.) sugar of, as acetate of, (see above, "Lead ace- tate," S. S., 411.) tannate of, (92.) toys, (425, S. S., 4507.) white, dry or in pulp, (55.) 3 cts. per lb. ground or mixed in oil, (56.) 3 cts. per lb. Leaders, leather, as mfs. of leather. Leaf, bronze metal-, (198.) Dutch metal-, (198.) same, in bulk, not in books, (198, S. S., 4508.) gold-, per package of 500 leaves, (200.) $1.50 per pckg. silver, per package of 500 leaves, (212.) 75 cts. per pckg. tobacco, (see " Tobacco.") Leakage and breakage, (Pt. I., 1883, 2043; Pt. II., 308 /., and S. S. 95, 1602, 194G, 2116, 2130, 4250.) Learned's charcoal capsules, (99.) 50 Leather, articles and mfs. wholly or ptly. of, + + --, (163.) 30 bend, or belting, (460.) 15 boots or bootees, (463.) 30 bottles of, (463.) 30 braces or suspenders, (463.) 30 calfskins, tanned, or tanned and dressed, (461.) 20 caps of, used as hats, or substitutes for hats, (400.) 30 otlier, (463.) 30 cases containing books, (each a prayer book and liymnal, and not an unusual covering or protection for the finer kinds of such books, dtbl. as part of the books under 384), (S. S., 1763.) 25 .cowhide, split, and embossed for mf of bags, satchels, etc., (460, S. .=!., 56:».) 15 dressed and finished skins of all kinds, -I- -I- +, ( ini .) 20 drr-ssed upper, of all kinds, (461.) 20 ennmelled, (461, R. S., 1302.) 25 gaine-bags. fiax nets ch. val., (336, S. S., 4329.) 40 glazed calfskins, (461, Oct. 26th, 1857, N. Y.) 20 30 10 Per ct. Leather gloves, all kinds, (436.) 50 hats, (400.) 30 jackets lined with fabric of wool, for men's wear, (366, S. S., 5373.) 40 cts. per lb. and 35 same, if outside garments for ladies' or chil- dren's wear, (367.) 45 cts. per lb. and 40 japanned, or patent, (461, S. S., 1302.) 30 mitts, or mittens, as gloves, (436, 822.) 50 morocco, finished, (461.) 20 skins for, tanned, but unfinished, (462.) 10 new scrap, pieces of new leather, (refuse splits,) intended for the rnf. of sole-leather, dtbl. as sole-leather, (460, 822, S. S., 1847 ) 15 old scrap, (516.) Free. Spanish or other sole, (460.) 15 strips or scraps, new, for mfg. fly-nets, (461, S. S., 3355.) 20 tanned, all, + + +, (460.) 15 upper, of all kinds, + + +, (461.) 20 " Leather waste," so-called, being layers of scraps pressed and inclosed between thin skins of leather in imitation of sole leather, as mfs. of, -f + +, (463, S. S., 1453.) Leaves, buchu, cr., (636.) Free, not cr., (94.) for dyeing, cr., (509 or 689.) Free, medicinal, all, + + +, cr., (636.) Free. not cr., (94.) palm, unmfd., (744, 825.) Free. Leeches, (517.) Free. Lees, wine, crystallized or argal, (31.) 4 cts. per lb. Legal tender, subsidiary silver coins as, (S. S., 3725.) Leggins, wool or wstd., made on frames, dtbl. under 363, as wstds., etc. Leghorn bonnets, hats, or hoods, (400.) braids, brims, crowns, flats, plaits, and trim- mings for bonnets, hats, or hoods, (448.) Lemon grass oil, (567.) Free. Lemon or lime-juice, (543.) Free, oil, (574.) Free, peel, not preserved, candied, or otherwise pre- pared, (751.) Free, if candied, (302 a., S. S., 1370.) Lemons, in boxes, of not over 2}4 cubic feet ca- pacity, (297 a.) 30 cts. per box. in half-boxes of not over 1% cubic feet ca- pacity, (297 a.) 16 cts. per half-box. in bulk, (297 6.) S2 per 1000. in packages, + + -f ,(298.) Lenses, glass, (143.) Leopard skins, dressed , (461.) raw, (719 a.) Free. Leptandrine, (93.) Letter-headin,gs, (384.) Levant nut, coeculus iudicus, (528.) Free. Levant worm-seed, cr., (636.) Free. Libraries, or parts of, in use of persons or fami- lies from foreign countries, which have been in actual use abroad by them not less tlian one year, and are not intended for other per- sons nor for sale, (662.) Free, public, regalia, gems, statues, statuary, and specimens of sculpture, sp. impt. in good faith for the use or by order of any public library in the U. S., (771.) Free. Lichens, med. and not edible, cr., -f + i-, (636 ) Free. same, not altogether cr., and -h 4- +, (94.) SCHEDULE OF DUTIES. 53 Free. 3 cts. per lb. Free. Free. Per ct Lichi-fruit, dried, (704, S. S., 3162.) Free. Liens, freiglit, when inoperative, (S. S., 3453.) for RK. freight, (S. S., 3660.) Licorice-juice, (24, S. S., 1882.) 3 cts. per lb. paste or rolls, (24.) i% cts. per lb. root, (544.) Free. Liebig's extract of meat, (837 b., S. S., 1059.) 20 Life-boats and life-saving apparatus sp. impt. by societies incorporated or established to en- courage the saving of human life, (731.) Free. Lignumvitag wood, (818.) Free. Lily of the valley bulbs, (405, S. S., 2761.) roots, (405, S. S., 4419.) Lima bark, (521.) Lime, (464, S. S., 2894.) acetate of, (92.) bisulphate of, med. prep., (93.) borate of, (43 b.) citrate of, (617.) chloride or oxymuriate of, (618.) hydraulic, (44, 822, S. S., 3517.) hydro-carbonate of, as whiting, (45, July 27, 1866, E. G.) dry, J^ ct. per lb. ground in oil or putty. 1 ct. per lb. phosphate of, cr., as manure, (505.) Free. same, as med. prep., (93.) bulphate of, plaster of Paris, ground or cal- cined, (477.) unground, (628.) Free, white, (87.) Lime-fruit tablets, as candy not colored, (242, S. S., 5420.) 5 cts. per lb. Lime-juice, (543.) Free. Limes, (299.) oil of, (575.) Free. Limes, pickled or preserved in salt and water, as pickles, (284, S. S., 708, 5190.) Lime-stone, rough, for building, (487 a.) $1 per ton. same, hewn, dressed, or polished, (487 b.) rough, for burning into lime, as cr. min. sub., (215, May 8, 1866, Detroit; but see S. S., 2890.) and sand, used for sinking cribs forpiers, (837 a., S. S., 35.) rubble, or rough, as taken from the quarry, only suitable for foundations of buildings, etc., (837 o.,S.S., 2890.) Linens, to wit: bagging for cotton and like mfs., + + +, suita- ble to the uses for which cotton-bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunnybags, gunny cloth, or other materials, (343.) valued at not over 7 cts. per sq. yd. 13^ ct. per lb. valued at over 7 cts. per sq. yd. 2 cts. per lb. Dundee, or Scotch double warp, of jute, not fit for use in bagging cotton, (342. S. S., 1690. See also S. S., 16.')6.) jute, for tailoring pps., hop-sacking, etc., (342, S. S., 1617.) waste, fit only for making paper, as paper- stock, (754.) Free. 20 35 20 20 10 10 40 40 Per ct. Linens (coTitinued): bags and bagging and like mfs., -1- -f -f , {eaxept bagging Jor cotton,) wholly or ptly. of flax, hemp, jute, gunny-cloth, gunny-bags, or other material, (342.) 40 braids, flax, (336.) 40 brown and bleached, the following, to wit : can- vas (other than sail canvas), cot-bottoms, crash, damasks, (S. S., 2472,) diapers, driUs, and coatings, ducks, (including bear, imita- tions, ravens, and all other ducks of hemp or flax, excepting •' sail duck,") handkerchiefs,* huckabacks, lawns, paddings, and all other woven fabrics, + -t- +, of flax, jute, or hemp, or of which either shall be the comp. ch. v., (334, Nov. 16, 1843, N. Y. ; also S. S., 1221, 1945.) 35 burlaps, offlax, jute, or hemp, orof which these or either of them ch. val.f not over 60 inches wide and exc. such as are fit for cotton bagging, (338.) 30 over 60 inches wide, (339.) 40 definition of, (S. S., 3481.) rule for classifying under former laws, (S. S., 3366.) cambric handkerchiefs, with cotton border, same as above, (334, April 3, 1846, Boston.) canvas for buttons, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, (382.) 10 for sails, {see below, "ducks," etc.) paddings, 18 inches wide, for tailoring pps., chair seats, etc., as paddings under .334, (S S., 1T14.) 35 cloth curtains edged with lace, (334, S. S., 5322.) 35 clothing, + -f -t-, (336.) 40 cluney lace, as mis. of flax, (336, S. S., 1615.) 40 coatings, and Genoese linen coatings, colored, (334, S. S., 882.) 35 cot-bottoms, (334.) 35 cotton bagging, [see above, " Bagging," etc.) crash, (334.) 3,-, damask towelling, with colored border, as bleached damask, (334, S. S., 1010.) 35 dress goods, jute and cotton, jute ch. val., as linens under 3.34, (S. S., 2844.) 35 drills, fancy, colored, (334, S. S., 882.) 35 ducks, half-, for sails, as sail duck, (Nov. 10, 1843, N. Y. and Boston.) 30 sail, or canvas for sails, including the heavy ducks of Russia, and English sail cloth and canvas, (348, Nov. 16, 1843, N. Y. and Boston.) 30 embroideries or mfs. of linen, if embroidered or tamboured in the loom or otherwi.se by machinery or with the needle or other pro- cess, and -f + 4-, (337.) 30 filter-, in the piece, as other like mfs., (334, S. S., 2405.) 35 floor-cloth canvas, of flax, jute, or hemp, or of which these or either of them is the comp. mat. of ch. val., (339.) 40 gilling twine, (347.) 25 glass-cloths, in pairs, joined by fringe, f334, S. S., 4215.) 3.5 * Handkerchiefs with .small plain linen centre, and the rest of linen thread lace, dutiable not as thread Jace, but as handkerchiefs under 334, (S. .S., 1384. But see S. S., 1386, as to same with cotton lace border ) t This does not comprise canvas paddings, crash, damasks, diapers, huckabacks, towels, shirting- linens dress linens, etc., (S. S., 1221.) > > & . 54 SCHEDULE OF DUTIES. Per ct. Linens (continued) : grass-cloth, and other mfs. of jute, ramie, china, and sisal grass, + + +, (351.) 35 gunny-bags and gunny-cloth, old or refuse, fit only for remfg., (713.) Free, cloth, not bagging, (341.) valued at not over 10 cts. per sq. yd. 3 cts. per lb. valued at over 10 cts. 4 cts per lb. handkerchiefs, not emb., duty same whether in piece or separate, (S. S., 4267.) handkerchiefs, plain, hemmed, bought and sold by the dozen, as mfs. of flax, + + +, (336, S. S., 3709 ) 40 insertings, (337.) 30 laces, flax or linen, (337.) 30 lap robes, M'ith vi^std. strips, dtbl. under 363, (S. S., 2374.) mfs., (flax ch. val.,) that cannot be measured by the sq. yd., and -f + +, including all made on frames, (336.) 40 mfs. of flax, jute, or hemp, woven, -t- + -f , (334.) 35 mfs. of hemp or manlla, or of which either is the comp. mat. of ch. val., -|- -t- -(-, (350.) 35 mfs. of jute, ramie, china, or sisal-grass, -F -f -I-, (351.) 35 mitts, made on frames, (336.) 40 oil-cloth foundations* or floor-cloth canvas of flax, jute, or hemp, or of which either shall be the comp. mat. of ch. val., (339, S. S., 2754.) 40 oil-cloths for floors, stamped, painted, or printed, and all other oil-cloth, (except silk,) (340.) 40 pack-thread, (336.) 40 rags for making paper, fit only for making pa- per and unfit for any other mf., (754.) Free, sail-ducks, {see above, "Linen ducks.") seines and seine twine, (347.) 25 sheetings, Russia and other, of flax or hemp, brown or white, (349.) 35 shirt-bosoms, not tamboured or embroidered, and requiring to be sewed in shirt to fit for use, (336, May 18, 1859, N. Y.) 40 shirt-fronts, embroidered, (337, S. S., 1288.) 30 tape, (336.) 40 thread, (33G.) 40 towels, in pairs, joined by fringe, (334, S. S., 4182.) 35 twine, seine and gilling, (347.) 25 all other flax or linen, (336.) 40 waste, (493, T. R., p. 590.) 10 water-proof cloth, + -|-,(340.) 40 yarns, flax, hemp, or jute, (oR^.) 35 flax, how they differ from twine, (S. S., 4948.) Lines, fi,shing-, (336.) 40 Liniments, med. preps., (93.) 25 proprietary, (99.) 50 Linoleum as oil-cloth, (340, S. S., 3560.) 40 Linseed, bushel .% lbs.,t (466.) 20 cts. per bush. Linseed cake.t (748.) Free, meal, (837 b.) 20 oil, Ti4 lbs. to be estimated to the gallon. (27.) 25 cts. per gal. Lint, cotton, (324.) 35 Perot Lint, linen, (336.) 40 Liq. Opii Sed., Battley's Sedative, (99, May 3, 1866, W. H. S. & Co.) 50 Liqueurs or cordials, (see below, " Ijquors.") Liquid orchil, (550.) Free. Liquorice juice, (24.) 3 cts. per lb. paste or roll, (24.) 7J4 cts. per lb. root, (544.) Free. Liquor, iron-, (92.) 25 Liquor stands, according to component metal, and the bottles, when not in the stands, to be rated separately, under their appropriate classification, (May 17, 1859, Boston) Liquors, mall, to wit : Jale, porter, and beer, in bottles, (316, S. S., 341 ; and see post, p. 53, Pt. IV.) 35 cts. per gal. if in glass bottles, add. ad val. duty must be paid on the bottles according to their char- acter, (S. S., 4190.) not in bottles, 20 cts. per gal. finings, (837 b.) 20 spirituoiis, as follows, to wit :? Angosturiaand " aromatic " bitters, (313,S. S., 1078.) $2 per pf. gal. brandy and other spirits mfd. or distilled from grain or other materials, and -|- + +• »2.per pf. gal, allowance for evaporation under former laws, (S. S., 4048.) casks of lawful capacity, ptly. filled, when en- titled to entry, (S. S., 3191 ; see also T. D., 88.) coloring for beer, (117, 822, S. S., 3732.) 50 for brandy, (117.) 60 cordials, liqueurs, arrack, absinthe, kirschwas- ser, ratafia, and other similar spirituous beverages, or bitters containing spirits, and + + +, (313.) |2 per pf. gal. in bottles, dtbl. as above, with add. duty on bottles, (S. S., 1849, 3146.) 3 cts. each, domestic, division of consignments, (see new regs., S. S., 3873.) " essence of red beets," so-called, dtbl. as dist. spts., (T. R., p. 566.) gauge of appraiser's return rules, (S. S., 3723.) malt, dtbl. gallon, 231 cubic inches, (S. S.,4068.) malt, gauge of, (S. S., 3537, 3564.) mescal, as dist. spts., (S. S., 2448.) on all compounds or preps, of which dist. spts. are a comp. of ch. val., -)- -I- -f , duty ntii leas than that upon dist. spts., (312.) all imitations of brandy, spirits, or wines, are subject to the highest rates of duty provided for genuine, and in no case less than $i per gallon, (314 6.) no lower rate or amount of duty to be charged on brandy, spirits, or other spirituous bever- ages, than that fixed by law for first proof, but to be increased in proportion for any greater strength, (314 a., S. S., 2085.) each and every gauge or wine-gallon of mea- surement to be counted as at least one proof gallon, (311 b.) " distilled spirits, spirits, alcohol, and alcoholic * The terms "oil-cloth foundations " and " floor-cloth canvas" are held by the U. S. Supreme Court to be synhine, and all other salts of mor- phia, (123.) SI per oz. Morrals, nose-bags of istle, for feeding horses, used in the States and Territories bordering on Mexico, (351, t<22.) 25 25 30 20 35 Per Mortars, common stoneware, (124.) earthenware, (127.) glass, (143.) marble, (468.) metal, gilt or plated, (210.) other than above, (216.) stone, other than marble, (487 b.) Mosaic pictures, of marble, as mfs. of marble, un- der 408, (S. S, 1448.) table-tops, part marble, (408, S. S., 3016, 3117.) topped tables, complete articles of furniture, (230, S. S., 3858.) work, opaque glass blocks of dififerent colors for, (143, S. S., 4909.) Mosaics, " Florentine," so-styled, of slate, (131, S. S.. 547.) •' Roman," (131, S. S., 2624.) real, not set, (837 b.) set, (459.) when in settings or frames not of metal (837 b., T. R., p. 575.) Moss, dyed and prepared for florists' designs (837 6., S. S., 4924.) dyed for millinery uses, as parts of artfl. flow- ers, (429 6., S. S., 2518.) used for beds or mattresses, (744.) Free. Iceland, cr., (630.) Free, not crude, (94.) Mosses, all med., not edible, cr., (636.) Free, not crude, (94.) all other than above, crude, (837 a.) Motlier of pearl, (756.) Free, buttons, with metal eyes or shanks, (407.) knife handles, unfinished, (486, March 31, 1859, N. Y.) shell boxes, (410.) mfs. of, + + +, (486.) studs, (486.) Mouse-traps, wood and iron wire, (216.) " Mousseline de laines," worsted or worsted and silk, and " de laines," cotton and worsted, as women's and children's dress goods, under 365, (July 18, 1857, N. Y.) Mouth-organs, large, or so-called harmonicas, (469, S. S, 2418, 2869.) toy, for children, (425, S. S., 2466.) perfumeries, etc., (99.) Mouth-pieces of cornets, and other musical in- struments, (409, S. S., 4453.) Mucilages, med., (93.) Muffs, fur, (435.) IMules, living, (252.) Mundic, or pyrites dtbl. under 144, as ore, accord- ing to the percentage of copper it contains. Mufflers, wstd., cotton, and silk, (367.) 45 cts. per lb. and Mungo, woollen-, (361 .) 10 cts. per lb. Munjeet, or Ini'i madder, ground and prepared, and extracts of, (547.) Free. Murexide, a dye, chemically prepared, (92.) Muriate of ammonia, or sal ammoniac, (35.) of barytes, (92.) cinchona, (629.) Free, gold, (92.) potassa, (627.) Free, strontium, (92.) tin. (92. Muriatic acid, (594.) Free. Mushrooms, dried, (286, S. S., 1408.) Ct. 25 55 45 50 35 45 20 50 50 35 45 30 30 20 25 20 20 50 SCHEDULE OF DUTIES. 61 Perct. Mushrooms, prepared, (287.) 30 sauce or catsup, (284.) 35 Musical bird-cages, part metal, (216, S. S., 3255.) 45 boxes, cheap, for children's toys, (425, S. S., 3173, 3793.) 35 not toys, and parts of, (469, S. S., 4453, 5195.) 25 instruments, (469, S. S., 815.) 25 children's toys, (425, S. S., 1821, 2023, 2107, 2111.) 35 finished indispensable parts of, (469, S. S., 4453.) 25 same, small, for use in concert, (469, S. S., 3894.) 25 same, small and cheap, for children's toys, (425, S. S., 3765.) 35 same, usual cases for, same duty as instruments, (S. S., 3155.) Strings for, of gut, (671.) Free. of metal and silk, for, (469, S. S. 4453.) 25 work-boxes, part steel, (216, S. S., 3764.) 45 Music paper, ("92 ) 25 printed with lines only, (384, S. S., 4991.) 25 wUhmtt lines. (384, S. S., 3503.) 25 Musk, perfumery, (99.) 50 crude, iu natural pod, (506.) Free. Musket barrels, (216.) 45 blocks, rough, hewn, or sawed only, (222.) 20 rods, iron, (21C.) 45 steel, (216.) 45 stocks, finished, (233.) 35 Muskets, rifles, and other firearms, (202.) 25 Mustard, ground or preserved, in bottles or other- wise, (306.) 10 cts. per lb. seed, (760.) Free, oil, (92.) 25 Mutton, in carcass, dressed, (837 a., S.S., 1022, 2325.) 10 INIyrobolan, cr. nut for dyeing or tanning, (549.) Free, extract of, (84, S. S., 5529.) 10 Myrrh gum, crude, (636.) Free. not crude, (94.) 10 Myrtle or bay wax, (592.) Free. N. Nail-rods, of iron or steel wire, round, in coils and loops not lighter than Ko. 5 w. g., val. not over d}^ cts. per lb., (180 a.) 1*5 of a ct. per lb. iron,y of an inch wide and 3'', of aniueh thick, as bar iron under 148 b., (S. S., 5045.) 1 1'n ct. per lb. Nails, brass, (216.) 45 copper, (216.) 45 cut, iron or steel, (158.) 1]4 ct. per lb. gilt or plated, (210.) 35 hob-, wrought iron or steel, (168.) 4 cts. per lb. horseshoe-, (168.) 4 cts. per lb. metal, -t- -t- +, (216.) 45 ornamental iron, with brass or poli-shed heads, (216.) 45 silver, or German silver, (216.) 45 vessels, nails for, (S31-5, and .see " Vessels.") wire, iron or steel. (168.) 4 cts. per lb. wrought, iron or steel, -|- -f +, (168 ) 4 cts. per lb. with stone or white China heads, (127, May 28, 1866, R. & Co.) 55 yellow metal, not entitled to withdrawal under 834, (S. S., 5034.) zinc, (216.) 45 Per ct. Nainsooks, as cotton cloth. Nankeen shoes and slippers, leather soles, (463.) 30 Naphtha, (SI.) 20 Naphthaline brown, (82, S. S., 3847.) 35 " Naphthaline colors," so-called, (82, S. S., 3927.) 35 scarlet B., (82, S. S., 5593.) 35 yellow, (82, S. S., 3875.) 35 Naphthylamin, (82, S. S., 4032.) 35 roth, echt, (82, S. S., 3913.) 85 Napkins, cotton damask, (325.) 40 linen, in the piece, (3^1.) 35 same, cut apart ready for use and sold by the dozen, dtbl. as mfc. of flax, + -f -)-, (336,S.S., 3709, 4072.) 40 Naples soap, {see " Soap.") " Xarcein." (93.) 25 Narcotine, (93.) 25 '• Natron wasser glass," (water-glass,) as silicate of soda, (76, S. S., 4710.) J4 ct. per lb. " Natural grass flowers,'' .so-called, being natural grasses, dried and prep , (837 b., S. S., 1739.) 20 Natural history, specimens of, impt. for cabinets or as objects of ta.ste or science, and not for sale, (793.) Free. specimens of, microscopic, on glass, sp. impt., (93, S. S., 3958.) Free. Neat cattle and hides thereof, prohibition of impt., (see 842.) Neatsfoot oil, (92.) 26 Necklaces, bead-, (396, S. S., 1789.) 50 bone-, link-chain, (399, S. S., 3119.) 30 comp., im. gems set in base metal, (459, S. S., 3288.) 25 Neckties, silk, (383.) 50 Needle-cases, according to material. Needles, all, + + +, for sewing, darning, or knit- ting, (206.) 25 crochet, (206, S. S., 2693, 2963.) 25 for knitting or sewing machines, (205.) 35 sail, (206, Feb. 13, 1865, San Fr.) ' 25 unfinished, dtbl. as finished, (S.S., 3121.) Negro head cloth, cotton and wstd. dtbl. under 363, (June 5, 1857, N. Y. ; see " Worsted.") Neroli oil, (577.) Free. Nerves of animals, for glue stock, (511.) Free. Nets, fishing, dip or scoop, cotton, (324 a.) 35 flax, (336.) 40 seines, (347.) 25 for the head or hair, of silk and gum elastic, (383, S. S., 2337.) 50 same, of wool, wstd., or mohair, (368.) 30 cts. per lb. and 50 Netting of human hair, (444, S. S., 1539.) 35 Nettings of iron or steel wire, in meshes of any form, pay a duty equal in amount to that im- posed on iron or steel wire of the same gauge, aud 2 cts. per lb. in add. thereto, (182 d.) other, according to material. Newspapers, (745.) Free. New Zealand flax, not hackled or dressed, (328, S. S., 818.) S20 per ton. straw, (327, S. S., 1405.) $5 per ton. Nicholson pavement blocks made wholly by saw- ing, (222, S. S., 343.) 20 Nickel, in ore, matte, or other cr. form, not ready for consumption in the arts, on the nickel therein, (190.) 15 cts. per lb. mfs., + + +, wholly or ptly.of, finished or not, (216.) 4& 62 SCHEDULE OF DUTIES. Perct Nickel, oxide, and alloy of any kind, in which nickel is the element of ch. val, (192.) 15 cts. per lb. sulphate, (92.) 25 Nippers, metal, (216.) 45 Nipple shields, wholly of rubber, (454.) 25 part glass, (143.) 45 Nipples for guns, iron or steel, (216.) 45 Niter-cake, cr. or refined, (75, S. S., 2370.) 20 cubic-, (6.30.) Free. Nitrate of bary tes, (92.) 25 iron, (92.) 25 lead, (59.) 3 cts. per lb. potash, or saltpetre, cr., (68.) 1 ct. per lb. refined, (69.) 1)4 ct. per lb. silver, (93.) 25 soda, or cubic nitre, (630.) Free, tin, (92.) 25 Nitrates, all, when prepared for medicinal pps., (93.) 25 Nitric acid, (594.) Free. Nitro-benzole, (81 or 83.) 20 Nitro-picric acid, (594.) Free. Nitrous acid, fuming, (594.) Free. Nitrous ether, spirits of, (110.) 30 cts. per lb. Noils, china grass, (351, S. S., 2133, 3470.) 35 short pieces or knots of wool, classified as wool, and not as " wool waste," (S. S., 379, 961.) same, fine, impt. in the oily state, dtbl. under 357 a., (S. S., 1404 ; but see also below.*) same, of coarse wool, classified as 3d class, (S. S., 1404.) Non-enumerated articles, (822-5 and 837.) Norfolk latches, (216.) 45 Noyau, duty same as on " Absinthe," (313.) S2 per pf. gal. Nursing-bottles of molded glass, finished, and fit- tings attached, (143, S. S., 1579.) 45 fittings for, according to material. Nutgalls, cr., (636.) Free. other than cr., (94.) 10 Nutmei^s, (o.'il.) Free. Nuts, edible, of all kinds, shelled or unshelled, + + +, (305.) Sets, per lb. almonds, shelled, (303 a.) 7% cts. per lb. unshelled, (303 a.) 5 cts. per lb. Brazil or cream, (746.) Free. cocoa, (746.) Free. filberts, (.303 6.) 3 cts. per lb. for dyeing, cr., + + +, (509.) Free. medicinal, not edible, cr., (636.) Free. not cr., (94.) 10 palm-, and palm-nut kernels, (753.) Free, pea- or ground-beans, shelled, (304.) 1^2 ct. per lb. pea- or ground-beans unshelled, (304.) 1 ct. per lb. walnuts, (303 6.) 3 cts. per lb. wrought iron or steel, (162.) 2 cts. per lb. same, on or with bolts, (164.) 2]^ cts. per lb. Nux vomica, (.'■x52.) Free. o. Per ct. OAK BARK, cr., for dyeing or tanning, (509.) Free. Oakum, (747.) Free. Oar-blocks, rough-hewn or sawed only, (222.) 20 Oars, (233.) 35 Oaths of consignees, etc., to entries, (849 to 8-54.) Oat-meal, (266.) 14 ct. per lb. Oats, per bushel of 32 lbs., (264 and Ft. I., 1881.) 10 cts. per bush, as seed, (264 and Ft. I., 1881, Jan. 24, 1860, Charleston.) 10 cts. per bush, coarsely ground for provender, as " Oats," (264, and Pt. I., 1881, S. S., 584.) 10 cts. per bush. Object-glasses for telescopes, etc., with edges ground or cut, (135, August 5, 1858, Boston.) 45 Obscene articles, impt. prohibited, (839, note, and Rgs., art. 315.) Ochres, and ochrey earths, dry, (89,) >2 of a ct. per ib. ground in oil, (89.) 1J,'2 ct. per lb. Odor cases, glass and leather, (143, 823, S. S., 1387.) 45 Odors or perfiynes, (99.) 50 CEnanthic ether, (113.) U per oz. Oilcake, of linseed,+ (748.) Free. Oil-cloth canvas, or foundations, of flax, jute, or hemp, or of which these or either of them are comp. mat. of ch. val., (339.) 40 Oil-cloths, floor and all other except silk, (340.) 40 flax, waterproof, for linings and wrappers, (340, S. S., 4192.) 40 medicated,not silk, (340.) 40 silk, or silk ch. val., (383.) 50 table-mats, (340.) 40 lined with wool, or woollens, dtbl. under 362, as mfs. in part of wool. Oil seeds, of like character with hemp and rape- seed, excepting tlax and linseed, (452.) 3.4 of a ct. per lb. Oil silk cloth, (383.) 50 Oils, all preparations, + + -f .known as essential, expressed, distilled, or rendered oils, alkalies or alkaloids, and all combinations of any thereof, (92.) 25 absinthe or wormwood, (92.) 25 all animal, + + -f , (92.) 25 all essential, + + +, (92.) 25 all expressed, + + +, (92.) 25 all rendered, + + +, (92.) 25 almond, (555.) Free. artificial, of coal tar, (81.) 20 allspice, (92.) 25 amber, crude, (556.) Free, rectified, (556.) Free, ambergris, (557.) Free, amylic alcohol, (112.) 10 aniline, cr., (559.) Free, anise, or anise seed, (558.) Free, anthos, (581.) Free, antique, (92.) 25 apple. (114.) 82.50 per lb. apricot, (114.) 82.50 per lb. SCHEDULE OF DUTIES. 63 Per ct. Oils (continued) : asphaltum, (81.) 20 aspic, or spike lavender, (560.) Free, "banks," or "straits," so-called, crude, as fish oil under 92, (S. S., 810.) 25 bay leaves, essential, or bay rum essence or oil, (25, S. S.. 12G8, 2644.) 82.50 per lb. bay or laurel, fixed or expressed, (92.) 25 bears', hair oil, (99.) 50 bene, (582.) Free, benzine and benzole, (81.) 20 bergamot, (561.) Free. bituminous, (81.) 20 braunscheid, (99, S. S., 3528.) 50 cabbage seed, (92.) ' 25 cajeput, (562.) Free, caraway, or carui, (563.) Free, caryophyl, or clove, (92.) 25 cassjE, (92.) 25 cassia, (564.) Free, castor, expressed, (17.) 80 cts. per gal. cedrat, (565.) Free, cenne, (92.) 25 chamomile, (566.) Free. Chinese pea-nut, (92.) 25 cinnamon, (564.) Free, citronella, or lemon grass, (567, S. S., 770.) Free, civet, (568.) Free, claimed as proprietary articles, (99.) 50 cloves, (92.) 25 coal, cr., (837 a.) 10 distilled, (92.) 25 coal-tar, also known as nitro-benzole, oil or essence of mirbane, and artificial oil of al- monds, made of benzole and nitric acid, (81.) 20 coal-tar products, such as naphtha, benzine, benzole, dead oil, and pitch, (81.) 20 coeoanut, (579.) Free, codfish, for tanner's use, (92.) 25 cod-liver, crude or refined, (92.) 25 same, if proprietary, (99.) 50 cognac, or oenanthic etlier, (113.) ^ per oz. colza, or cabbage seed, (92.) 25 if commercially linown as "rape seed oil," (28, S. S., 2604.) 10 cts. per gal. copaiba, (92.) 25 cotton seed, V/^ lbs. to gal.. (27.) 25 cts.pergal. croton, (26.) 50 cts. per lb. cubebs, (92.) 25 cummin, (92.) 25 dead-, (81.) • 20 distilled, + + -t-, (92.) 25 elder, (92.) 25 eucalypte, (92.) 25 enfleuraged, as hair oils, pomades, etc., under 99, (S.S, 1600, 2543.) 50 ergot, (92.) 25 fennel, (569.) Free, fish-, of American fisheiies, (749.) Free. of foreign fisheries, (92.) 25 fish-, the product of the sea-fisheries of Canada, Prince Edward's Island, Newfoundland, and Labrador, (Pt. I., IS '6, S. S., 1837, 1981.) Free, flax- or lin-seed, per gallon of V/n lbs., (27.) 25 cts. per gal. fruit, or fruit ethers, or essences, viz., apple, , pear, peach, apricot, strawberry, and rasp- Oils, (continued) : berry, made of fustl oil, or of fruit, or ims. thereof, (114.) 82.50 per lb. fusel, or amylic alcohol, (112.) lo gaultheria procumbens, or wintergreen oil, essential, (92.) ^5 ground-bean, or peanut, exp., (92.) 25 Haensel's patent essential oils of bergamot, lemon, and orange,* (99, S. S., 5259.) 50 hair-, (99.) 25 Harlaem, (99.) 50 hartshorn, (92.) 25 hempseed, (28.) 10 cts. per gal. illuminating, and naphtha, benzine, and ben- zole, refiued or produced from the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, or other bituminous substances, used for like purpo.ses, (81.) 20 jasmine or jessamine, (570.) Free. juglandium, (571.) Free. juniper, (572.) Free. kerosene, (81.) 20 residuum of, (81.) 20 laurel, fixed or exp., (92.) 25 lavender, or spike, (573.) Free. lemon-grass, (567.) Free. lemons, (574.) Free. limes, (575.) Free. linseed, 7)4 lbs. to the gal., (27.) 25 cts. per gal. and poppy, in vials for artists' use, as varnish under 119, 822, (S. S., 3473.) macassar, (92.) 25 mace, (576.) imitation, (92, S. S., 2848.) mint, essential, (92.) mirbane, (81 or 83.) mustard, (92.) neatsfoot, (92.) neroli, or orange-flower, (577.) nitro-benzole, (81.) nutmegs, essential, (92.) nuts, essential, (92.) olive, (92.) orange, (578.) flower, (577.) origanum, or red thyme. (583.] white thyme, (583.) ottar of roses, (553.) palma Christi, or ricini, castor oil, (17.) 80 cts. per gal, palm or palm bean, (579.) parsley, essential, (92.) peach, (114.) pea-nut, (92.) pear, (114.) peat, (81.) 20 pepper, essential, (92.) 25 peppermint, essential, (92.) 25 perfumed by enfleurage process, (99.) 50 petroleum, crude, or rock oil, (837 a.) 10 refined, (837 i.) 20 pimento, essential, (92.) 25 pomades, (99.) 50 poppies, (580.) Free. proprietary, (99.) 50 rape-seed, (28.) 10 cts. per gal. raspberry, (114.) 12.50 per lb. Free. Free. Free. Free. Free. Free. Free. Free. $2.50 per lb. 82.50 per lb. * See note X, to " Effervescent preparations," etc., page 27 of this Schedule. 64 SCHEDULE OF DUTIES. Per ct. 80 cts. per gal. Free. Free. 50 cts. per oz. Oils (continued) : rendered, + + +, (92.) ricini, castor oil, (17.) rhodium, essential, (92.) rock, cr., (837 a.) rosemary or anthos, (581.) roses or ottar, (553.) rue, essential, (92.) rum, or rum essence, (115.) saffron, essential, (92.) sage, essential, (92.) salad, all, whether in flasks or bottles, or not, (92.) sassafras, essential, (92.) savine, essential, (92.) seal, (92.) from Canada, (92, S. S., 1596.) sesame or sesamum seed, (582.) Free. same, when salad oil, (92, S. S., 2666.) shale, (81.) sperm, or spermaceti, (92.) same, of American fisheries, (749.) Free, spike, (500.) Free, spruce, essential, (92.) spurge, essential, (92.) straits, (92.) strawberry, (114.) $2.50 per lb. sweet marjoram, essential, (92.) tansy, essential, (92.) thyme, red, origanum, (583.) white, (583.) tobacco, (92.) tuberose, essential, (92.) turpentine, (8G.) valerian, (583.) vanilla beans, essential, (92.) vegetable, all essential, + + +, (92, April 21, 1858, San Francisco.) all expressed, + + +, (92, April 21, 1858, San Francisco.) violets, essential, (92.) vitriol, or sulphuric acid, (594.) whale, of American fisheries, (749.) of foreign fisheries, (92.) of wine, light and heavy, (116.) wintergreen, essential, (92.) Ylang-ylang, (99.) Ointments, med., not proprietary, (93.) proprietary, (09.) toilet or cosmetic, (99.) Old bells and bell metal, broken and fit only for re-mf , (651.) Free. brass, (187.) l>^ct. perlb. brass sheathing metal fit only for re-mf., (187, S. S., 712.) l^ct. perlb. copper, glass, gold, pewter, and britannia, parchment MS.?., scrap iron, lead, and leath- er, silver, stereotype plates, and zinc, (see those titles respectively.) materials, left from repairs on machinery imp. Free. Free. 20 cts. per gal. Free. Free. Free. . per lb. Per ct. under 8.31, dtbl. at same rates as if impt. as old mat., (S. S., 3761). Olebanum gum, cr., (636.) Free. not cr., (94.) 10 Oleomargarine and other substitutes for butter, (257.) 4 cts. per lb. Oleo-resius, med., (93.) 25 Olive oil, (92.) 25 residuum, fit only for soap-stock, (790, S. S., 5064.) Free. Olives, green or prepared, (750.) Free, in oil or salt, (750.) Free, stuffed, as prep., (750, S. S., 1611.) Free. Onions, in natural condition or in salt or brine, (286.) 10 Onyx, cr., (837 a., S. S., 4842.) 10 imitations, so-called, of one color, as jet, (458, S. S., 5014.) 25 Mexican, so-called, as marble mfs., (468.) 50 Opium,* aqueous extract of, for med. uses, and tincture of, as laudanum, and all other liquid preps, of, + + +, (122.) 40 cr., 9 per ct. and over morphia, (120.) $1 per lb. denarcotized. (121.) $10 per lb. (Importation of, prohibited if morphia under 9 per ct.) prep, for smoking, and all preps, of, + + +, (121.) 810 per lb t ( Not entitled to drawback and cannot be re- moved from warehouse without payment of duties.^) testing by appraisers, (isee S. S., 4176.) Optical instruments, unwrought glass disks or plates for use in mf. of, (708.) Free. Orange color, (82, S. S., 3875.) 35 crystals, (837 b.) 20 ext. or infusion, ale. pfy., (100, S. S., 5005.) $2 per gal. and 50 flower-oil, (577.) Free, flowers or buds, (636, 825.) Free, flower-water, as toilet-water, (99.) 50 D., (82, S. S., 5593.) 35 J., (82, S. S., 3913.) 35 mineral, (58.) 3 cts. per lb. peel, not preserved, candied, or otherwise pre- pared, (751.) Free, if candied, (302 a., S. S., 1370.) 35 Oranges, in barrels of capacity not over that of 196 lbs. flour barrel, (296 b.) 55 cts. per bar- rel. in boxes of not over 2}/^ cubic feet capacity, (296 a.) 25 cts. per box. in hal f-boxes of not over 1^ cubic foot capacity, (296 a.) 13 cts. per half-box. in bulk, (296 a.) «1.60 per 1000. in packages, + + +, (298.) 20 Orchill, in the weed or liquid, (550.) Free. extract of, for dyeing, (84, 822, S. S., 3898.) 10 Ores, all + -h -I-. (215.) 20 ♦ Opium is not entitled to the privilege of repacking in bond, (S. S., 672.) The importation of opium by Chi- nese subjects is proliiliitcd hy the treaty with China, proclaimed Oct. 5, 1881, (see S. S., 5191.) + This rate of duty is limited to opium prepared for smoking, and to all other preparations of opium wAi'rt retain the form of opium and are used for like pjirposes, &nd does not extend to any fluid, proprietarv, or patent medicine, (H. S., 962.) X It is the intention of this provision to prevent the exportation of such articles, without payment of dutic, to foreign countries, whence they could be smuggled into the United States, and collectors will theref iru not allow said articles to be exported to ports or places in the Pacific, or on the Pacific const, either finm warehouse or from the importing ves^iel, which may, under certain clrctimstanoes, asspecifieil in Article 7ii4. of the Regulations, of 1S74. he constituted the ware'inuse, but will require them to be duly landed and placed in warehouse, whence they can only be removed on payment of duty, (S. S., 776.) SCHEDULE OF DUTIES. 65 Per ct. Ores {continued) : antimony, cr. sulphide or sulphuret of, (600.) Free, chromic, or chromate of iron, (21-1.) 15 cobalt, (67o.) Free, copper, on the fine copper it contains, (186 o.) 2^2 cts. per lb. corundum, as similitude of emery, (692, 825, S. S., 1371.) Free. emery, (692.) Free. gold, (752.) Free. iron, including manganiferous iron ore and the dross or residuum from burnt pyrites, (144 a.) 75 cts. per ton. lead, (188.) 1% ct. per lb. lead-ashes, containing large percentage of lead classified as lead ore, (188, S. S., 3649.) 1}4 ct. per lb. manganese, (621.) Free, manganiferous iron, (144.) 75 cts. per ton. nickel, on the nickel it contains, (191.) 15 cts. per lb. silver, (752.) Free. specimens of. for cabinets, or as objects of taste or science, and not for sale, (793.) Free. same, for sale or other pps. than above, (215.) 20 sulphur, as pyrites, or native sulphuret of iron, containing not over 3],^ per ct. of copper, (144 b.) 75 cts. per ton. the same, containing over 2 per cent, of copper, must pay on the copper it contains in add. to the above rate, (144 c.) 2)4 cts. per lb. in add. tin, (807.) Free. Organs, as musical insts., (469.) 25 Orguinettes, and sheets for, (469, S. S., 4453, 5309.) 25 Origanum, or thyme, oil of, (583.) Free. Orleans, as annotto, (499.) Free. Ornamental feathers and flowers, or parts thereof, for millinery use, + + + , (429.) 50 Ornaments, alabaster and spar, (394.) 10 bead-, of all kinds except amber, (396.) 50 buttons for, of wool, wstd. or hair. 30 cts. per lb. and 50 cut glass, (135, 143.) 45 for dresses, etc., of silk, (383.) 50 for hats, bonnets, or hoods, -f + -f , (448.) 20 or trimmings for same, silk, (383.) 50 not wholly for the person, and + + -f , accord- ing to mat., (S. S., 1243, 2905, T. D., 33.) paper, for trunks, etc., (388.) 15 Orpiment, sulphide of arsenic, (601.) Free. Orris root, cr., (636.) Free, not cr., (94.) 10 pulverized dentifrice, (99.) 50 Osier or willow, baskets and other mfs. of, (395.) 30 prep, for basketmakers' use, (J71.) 25 sheets or squares of, for making or ornament- ing hats, bonnets, or hoods, (448.) 20 Osmium, a metal, (623.) Free. Osnaburgs, linens, which see. Ostrich feathers, rules for invoice weight, (S. S., 3455.) Per ct. Ottar, otto, or oil of rosss, (553.) Free. Over-boots, woollen, for ladies' and children's wear, (367, S. S., 3023.) 45 cts. per lb. and 40 same, for men., (3C6, S. S., 3023.) 40 cts. per lb. and 35 Oxalic acid, (594.) Free. Oxidizing paste, (837 6,) 20 Oxide, amyl of, so-called, (114, S. S., 1129.) 82.50 per lb. of bismuth, (92.) 25 ' cobalt, (50.) 20 iron, as a chem. prep., (92.) 25 or colcothar, as a paint, (87.) 25 as a polishing powder, (479.) 20 prep, and mixed with carb. of lime, (92, S. S., 4700.) 25 manganese, (621.) Free, nickel, (192.) 15 cts. per lb. strontia and proto-oxide of, (631.) Free, tin, (92.) 25 uranium, (635.) Free, zinc, dry, (90.) 1)4. ct. per lb. ground in oil, (91.) 1% ct. per lb. same, med., (92.) 25 Oxymuriate or chloride of lime, (618.) Free. Oysters, (783.) Free, dried, (837 b., April 26, 1871, San Francisco.) 20 preserved in oil, (282, S. S.. 811.) 30 PACKING, asbestos-, covered with cotton, (39, S. S., 3876.) . 2.-1 boxes, wooden, empty, (231.) Sn Packing-box shocks, of wood, -f -f +, (231.) .30 Packthread, flax, or linen, (336.) 4U all other, according to material. Pader, steel, (183 a, 216, S. S., 1061.) 45 Paddings, "calf-hair, and cotton," so-called. (See notes to 362.) linen, (334, S. S., 1714.) 35 woollen, as mfs. of wool, under 362. Paddy, (271.) • 1^ ct, per lb. Pads in part of wool, or so-called "benzine rub- bers," as mfs. of wool, under 362, (S. S., 2987.) Pad-screws, (415.) 35 Painted bisque-ware, (125.) 60 china-ware, (125.) 60 cottons, as cotton cloth. crockery-ware, (125.) ' 60 earthenware, (125.) 60 glass-ware, (135 and 143.) 45 parian-ware, (125.) 60 porcelain-ware, (125.) GO tiles for panellings, etc., (125, S. S., 3075.) 60 windows, how classified, (S. S., 3369.) Painters, American, residing abroad, certified paintings by,* (819 a.) Free. brushes, (404.) 30 colors (see helotu, "Paints, etc.") Paintings, all + -f , in either oil or water colors, (470 o.) 30 by American artists,! (819 a.) Free. * This includes copies actually made by American artists of the productionsof other American artists, (S. S., 2.318 ) For provisions as to certification, see Title " American Artists." t This item does not include " paintings on plates, giiblets, vases, or any utensils for use, or capable of being converted into breast- pins, ear-drops, or other ornaments to be worn." (Ogden's Tariff.) Nor " Geneva enamelled paintings." (March 3, 18.58, N. Y.) Nor paintings on glass (T. R., p. 578. and August 20, 1860, N. Y ), but does include those on ivory (S. .•?., 2037), and oil paintings on canvas for wall panels and ceilings (S. S., 2679), and paintings on silk (S S , 2760), See, also, notes to 470. 66 SCHEDULE OF DUTIES. Per ct. Paintings {continued) : same exp. and re-impt. may be entered as Amer- ican products, under 6iy a., (S. S., 3040.) Free, enamelled on gold, or other metal, for jewellers' use, (837 6., S. S., 1775.) 20 household effects, in use of persons or families arriving from foreign countries, if used by them abroad not less than one year, and not intended for other persons, nor for sale, (662, S. S., 52-11.) Free, on China plaques, (125, S. S., 4103.) 60 plates, (125, S. S., 3446.) 60 enamelled copper plates, ranking as works of art, (470 a., S. S., 5143, and 5236.) 30 glass or glasses, ranking as works of art, (470 a., S. S., 3142.) 30 same, not ranking as works of art, (143, T. R., p. 568, S. S., 4695.) 45 ivory tablets, paintings chief feature, (470 a., S. S., 5540.) 30 leather, (470 a., S. S., 3037.) 30 paper, silk, etc., for fans, screens, etc., dtbl. ac- cording to material, (S. S., 3807.) porcelain, classification of, under former laws, (S. S., 4814.) silk, ranking as works of art, of which the painting is the item'of ch. cost, (470 a., S. S., 5475.) 30 specially imported, {see "Special importa- tions" and "Societies.") Paints and colors as follows, to wit : all* including laKes, whether dry or mixed, or ground with water or oil. -I- -1- -f , (87.) 25 aniline colors! and aniline fat, all, (82, S. S. 2899.) 35 barytes, all combinations of, with acids or water, (87.) 25 Berlin blue, (479.) 20 black of bone, or ivory drop black, (88.) 25 blanc fixe, (87.) 25 blues, Berlin-, Chinese-, fig-, and wash-, (479). 20 Bremen blue, (87, S. S., 1705.) 25 carmine lake, dry or liquid, (87.) 25 Chinese blue, (479.) 20 chrome yellow, or chromate of lead, (87.) 25 cochineal, (508.) Free, cochineal lake, (87, T. R., p. 561.) 25 drop black, (88, July 11, 1859, Boston.) 25 Dutch pink, (87.) 25 enamelled white, (87.) 25 fig blue, (479.) 20 Frankfort black, (479.) 20 French green, dry or moist, (87.) 25 Indian red, (87, S, S., 2132.) 25 ivory drop black, (88.) 25 king's yellow, (87.) 25 Krcmnitz or Krems white, as white lead, (55, 56.) 3 cts. per lb. lakes, all dry or mixed, or ground with water or oil, + -f +,(87.) 25 lamp black, (87.) 25 lead, red-, (58.) 3 cts. per lb. white-, dry, or in pulp, (.55.) 3 cts. per lb. Per ct. Paints and colors {continued) : white-, ground, or mixed in oil, (56.) 3 cts. per lb. lime-white, (87.) 25 litharge, (57.) 3 cts. per lb. mineral blue, dry or moist, (87.) 25 mineral green, dry or moist, (87.) 25 moist, for paper hangings, -|- -f- +,(87.) 25 ochre and ochrey earths, dry, (89.) 3^ct. per lb. ochre and ochrey earths, ground in oil, (89.) l)/^ ct. per lb. Olympian green, (87.) 25 orange mineral, (58.) 3 cts. per lb. oxideof cobalt, (50.) 20 of iron, (87, S. S., 1212, T. D., 30.) 25 of uranium, (635.) Free. of zinc, dry, (90, S. S., 1212.) li/ ct. per lb. ground in oil, (91.) 1% ct. per lb. Paris green, dry or moist, (87.) "25 white, dry, (45.) H ct. per lb. ground in oil, (45.) 1 ct. per lb. patent yellow, (87.) 25 Prussian blue, dry or moist, (87, S. S., 1530.) 25 red lead, (see above, "lead.") rose pink, (87.) • 25 satin white, (87.) 25 sienna and sienna earths, dry, (89.) J^ ct. per lb. ground in oil, (89.) IJ/^ct. per lb. soluble silicate, (89, S. S , 3644.) 25 Spanish brown, (87.) 25 Tuscan red, as dry colcothar, (87, S. S., 1349.) 25 Turkey red, (87, S. S., 3500.) 25 ultramarine, (85.) 5 cts. per lb. umber and umber earths, dry, (59.) J^ ct. per lb. ground in oil, (89.) IJ^ ct. per lb. uranium, oxide of, (635.) Free. Vandyke brown, (87.) 25 Venetian red, (87, S. S., 1590, T. D, 30.) 25 verdegris, (635.) Free, vermilion, (87.) 25 wash-blue, (479.) 20 white lead, (.5ee above, " lead." whiting, drj', (45.) ]4 ct. per lb. ground in oil, (45.) 1 ct. per lb. water, + + +, (87.) 25 wood lake, (87.) 25 yellow, patent-, (87.) 25 zinc, oxide of, dry, (90, S. S., 1212.) lH ct. pr lb. ground in oil, (91.) 1% ct. per lb. Palings, wooden, mfd. by planing and finishing, (233.) 35 same, rough-hewn or sawed only, (224.) 20 Palladium metal, unmfd., (624, May 6, 1850, N. Y.) Free, mfs. of, (216, ibid.) 45 Palm-leaf fans, common, t (693.) Free, with artificial handles, (428, S. S., 1497.) 35 hats, bonnets, or hoods, (400.) 30 hat materials, (448.) 20 mfs. of, + + +, (395.) 30 unmfd., (744, 825.) Free. Palm-nuts and palm-nut kernels, (753.) Free, oil, (579.) Free. * This includes all artists' colors put up in oil in small tubes, excepting white and red lead and oxyd of zinc, (S.S., 2299.) t Aniline ccilors for painters' u.se, composed of aniline and starch, to give body, held dutiable under 1350, Pt. I., as aniline colors, (S. S., 2781, 2811.) t IncluilfSdnly tliose "made from the leaf of the pnhn-tree, the natural stem of the leaf being the handle of the fan, and the leaf being simply bound to prevent cracking and breaking," (S. S., 679, 1497.) SCHEDULE OF DUTIES. 67 Per ct. Pamphlets, bound or unbound, (384.) 25 same, if periodicals, (745.) Free, if received in the mails, under the provisions of postal treaties or conventions, (855 and Pt. I., 2289, S. S., 4465.) Free. from Canada by mail, (Ibid.) Free. Pancreatic emulsion, (99, S. S., 3828.) 50 Panel-saws, as hand-saws, (175.) 40 Panoramic views, as " paintings," (470 a., Tr. Reg., p. 57y.) 30 Pantaloon stuffs, cotton, as cotton cloth. Papelon,as melado or concentrated molasses, {sec "Sugar.") Paper, albumen-, or photographic, (392 6., S. S.. 5302.) 25 &n+ + +, (392 b.) 25 antiquarian, demy, drcwing, elephant, fools- cap, imperial, letter, and note, (392 6.) 25 asbestos, as mf. of asbestos, (S. S., 3438, 3756.) 25 balloons, toys, (425, S. S., 289.) 35 band-cards, printed with lines only for music, (384, S. S., 4991.) 25 blank labels of, (388.) 15 box-, similitude of screen-paper, (392 a., S. S., 5485.) 25 boxes, (390.) 35 "cigarette-,' so-called, in sheets and reams, (392 b., S. S., 1799.) 25 cigarette papers, (476 a., S. S., 1732.) 70 cigarettes and cigars, pay same duties as cigars under 245. clippings, as paper-stock, which see below, cotton waste for mf. of, (754.) Free, decalcomaine pictures, (484, S. S., 3832.) 25 demy-, (392 b.) 25 drawing-, (392 6.) 25 dried pulp, for making, (393.) elephants, (392 b.) 25 engravings on, whether valued as works of art or merely designed for the mf. of other ar- ticles, (384. S. S., 3941, 4221, 4432.) 25 envelopes, (391.) 25 fire-board-, (392 a.) 25 fish, toys, (425, S. S., 289.) 35 foolscap, (392 b.) 25 fulminating caps, (434, S. S., 2342.) 30 gilt-, (392 b.) 25 goldbeaters', called " quetsch-papier," (392 b., S. S., 3508.) 25 hangings, (392 a.) 25 imperial-, (392 b.) 25 labels, blank, (?.»S.) 15 printed or engraved, (384.) 25 letter-, (392 b.) 25 lithographic, so-called, sized and glued for printing, (386, S. S., 5015.) 25 lithographic pictures on, (384, S. S., 3941, 4221, 4432.) 25 mfs. of, or of which paper is a comp. mat., -f- -f +, (388.) 15 masks of, for adults, (388, Nov. 2, 1866, Bait.) 15 for children's toys, (425.) 35 music-, printed, with or without lines, (384, S. S., 350C, 4901.) 25 music-, printed with Vines only, (384, S. S., 4991.) 25 note-, (392 b.) 25 Per ct. Paper (contimied) : old, fit only for making paper, (754 o.) Free, pasteboard, (388.) patterns, engraved, printed, or lithographed, (381.) photographic, (392 6., S. S., 5302.) pictures on, printed, or engraved, (384, S. S., 3941.) pictures, what dtbl. under 384, {see S. S., 4719.) plate-, (392 6., S. S., 1549.) printed, (384, S. S , 4432.) printing-, sized or glued, suitable only for printing paper, (386.) printing-, unsized, used for books and newspa- pers exclusively, (387.) pulp, dried-, for making, (393.) screen-, (392 a.) shavings, as paper-stock, Avhich see below, sheathing-, (389.) sized printing-, defined, (S. S., 4455.) slipper patterns,engraved and printed in colors, as printed matter, (384, S. S., 339.) stock, to wit : esparto or Spanish grass and other grasses, and pulp of, for the mf of paper, (691 ) Free. " half-stuff," pulp, (837 6., S. S., 1589.) poplar or other woods for the mf of, (817.) Free, all other crude of every description, inclu- ding all grasses, fibres, rags,* of all kinds other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny-bags, gunny-cloths, old or refuse, to be used in making, and fit only to be converted into paper, and unfit for any other mf., (754 a.) Free, toys of, + + -i-, (425, S. S., 289.) wadding, (388.) waste, for making, (754 «.) Free, woods, for making, (817.) Free. Papers, cigarette-, as smokers' articles, under 470, (S. S., 1732.) illustrated, printed, (384.) Papier-mache, so-called, but composed of paper and mineral substances, (127, 823, S. S., 5016.) mfs. of, (472, S. S., 1426.) Parafllne, (625.) Free. Paraguay tea, (837 6., S. S., 3909.) Parallel rules, ivory, (399.) Parasols, silk or alpaca, (491 6.) all other, (491 c.) Parasol sticks, frames, etc., {see " Umbrella.s.") Parchment, (755.) Free, old MSS. of, fit only for re-mf , (737, S. S., 1654.) Free. Parchment scroll in ivory case, im. of "an- tiquity," (399, S. S., 3515 ) Parian ware, including plaques, ornaments, charms, vases, and statuettes, painted, print- ed, gilded, or otherwise decorated or orna- mented in any manner, (125.) same, plain white, and not ornamented or dec- orated in any manner, (126.) Paris green, (87.) Paris, plaster of, ground or calcined, (477.) unground, (628.) Free. * "40 per ct. of woollen rags, in bundles of rags for the mf. of paper, is too large a proportion to be ad- mitted free of duty. The impoiter sliould, where no evidence ot fraud appears, be made to separate the free from the dutiable rags on uuiiy," (,ri. S., oil.) 68 SCHEDULE OF DUTIES. Per ct. Paris {continued) : skirtings, wstd. and cotton, as balmoral skirt- ings under 366, (May 5, 1865, N. Y.) 40 cts. per lb. and 35 wliite, dry, (45.) 14 ct. per lb. gi-ound in oil, (45.) 1 ct. per lb. Parisiennes, silk veil goods, (383.) 50 Parsley seeds, (465, S. S., 1757.) 20 Paste, almond, cosmetic, (99.) 50 anchovy-, (281, S. S., 3492.) 35 aniline or pulp, not dyes, (83 or 837 b.) 20 aniline, so-called, but really colors, (82, S. S., 2810.) 35 board, (388.) 15 Brazil, or paste de Brazil, (522.) Free. compositions of, not set, (420.) 10 same, set as jewelry, (459.) 25 of sulphide of copper, as oxydizing paste, (837 b., S. S., 1863.) 20 oxydizing, (837 6.) 20 perfumed, (99.) 50 tooth, (99.) 50 Pastel, or woad, cr., for dj-cing, (509.) Free. Pastels, or colored crayons, (423.) 20 Pastes, medicinal, not proprietary, (93.) 25 proprietary, (99.) 50 toilet preps., (99.) 50 Patent floor-cloth, oil, as other floor oil-cloth, (340.) 40 leather, (461.) 20 medicines and preps., (see " Proprietary preps.") size, (837 b.) 20 thread or gill twine, (347, T. R., p. 579.) 25 yellow, (87.) 25 Pattern or show-cards, invoiced, or having mer- cantile value, are subject to duty, (Dec. 20, 1862, Boston ; S. S., 2383, 2600, 3960.) same, if of no merchantable value, (S. S., 4828.) Free. Patterns, cotton canvas, emb. with beads, (396, S. S., 3172.) 50 or designs for ladies' garments, of paper (cot- ton) muslin, (324 a., S. S., 4071.) 35 paper, engraved, printed, or lithographed, (384, S. S., 4230.) 25 slipper cotton, emb. with wstd., as wstd. mfs. under 363, (April 20, 1865, N. Y., S. S., 1942, 2134.) Pavement blocks, Nicholson and other, as other blocks under 222, (S. S., 343.) 20 Paving stones, unmfd. and undressed, except marble, (487 a.)* SI per ton. same, hewn, dressed, or polished, (487 6.)* 20 split in slabs, rough, and sawed square, etc., (487 a.,* S. S., 4178.) Si per ton. tile, + + +, (130.) 20 Peanut oil, (92.) 25 Peanuts, or ground-beans, (304, S. S., 1807.) 1 ct. per lb. boiled in shell in brine, (304, S. S., 3240.) 1 ct. per lb. shelled, (304.) IV^ ct. per lb. Pearlash of potassa, or cr. carbonate of potash, (63, S. S., 420, and May 10, 1866, Boston.) 20 mme, of .soda, (73.) 1)4 ct. per lb. Pearl barley, (261.) beads, (396, Dec. 11, 18^8, N. Y.) Pearl knife-handles, (486.) mother of, (756.) mfs. of, + + +, (486.) Pearls, not set, (480, 822.) set, (459.) Per ct. 14 ct- per lb. 50 25 Free. 25 10 25 imported, strung on thread, for use as beads for necklaces without furthermf., dtbl. as beads, (396, Dec. 11, 1858, N. Y., and T. R., p. 554, S.S., 2871.) 50 But if so impt. for convenience of transporta- tion, and to be set here, they are dtbl. as "pearls not set," (480, S. S., 3995, Ibid.) 10 composition, set, (459.) 25 imitation or mock, not set, (420.) 10 and pearl-shells, products of American fish- eries, (749, S. S., 348.) Free. Pease, for domestic pps., (286, S. S., 7138.) 20 for seed, (286, S. S., 7138.) 10 prepared or preserved, (287.) 30 split, (837 6., S. S., 652.) 20 Peat, (837 a., S. S., 1978.) 10 Pebbles for spectacles, Brazil or other, rough, (665.) Free, glass, mfd., (143.) 45 Pedestals of marble or other material, accompany- ing statuary, dtbl. as part thereof, {see 470 b., and notes to, also, S. S., 693, 944, and 2264.) other, according to material. Peel, orange or lemon, candied, as comfits, under 302 a., (S. S., 1370.) 35 not preserved, candied, or otherwise prepared, (751.) Free, pomegranate, (837 a.) 10 Pellitory root, crude, (636.) Free. not crude, (94.) 10 Peltries, etc., brought into the U. S. by Indians, {see 836, and S. S., 2315.) Pelts, raw, -t- -i- +, as "Hides or Skins, raw," (719 a.) Free. Penal duty for undervaluation, (see rule, S. S ., 3371.) none for undervaluation of impt. subject only to specific duty, (S. S., 3519.) importer liable for, (S. S., 3435.) notice of, by importer after entry, of omissions of dtbl. charges, does not release from, (S. S., 3788.) not imposed If appraisement irregular. (S. S., 3685.) Penalty for undervaluation of brandy, (i'. " Bran- dy," and note.) Pencil cases, gold, silver, or other metal, exc. britannia, or gilt, or plated, (216.) 45 plated or gilt, (210.) 35 other, according to material. points or leads, not in wood, (473 6.) 10 Pencils, cray(m (so-called) wood filled with challc, (473 a., S. S , 4265.) 50 cts. per gross and 30 diamond-pointed, for drawing on glass,t (216.) 45 hair, (447. S. S., 3794 ) 30 lead, not in wood, (473 a.) 50 cts. per gro.ss and 30 slate, (131.) 30 covered with wood, (473 a., S. S., 1662.) 50 cts. per gross and 30 * This seems to me to he tlie proper classification under the changed phraseology of thv; new law. (487,) • wliich seems to V>e sufficiently comprehensive to cover all kinds of stone, except marble and the mere rub- 'bleor veJvise " PiHinonds," page 24 of this Schedule. SCHEDULE OF DUTIES. 69 Per ct. Pencils (continued) : wood filled with lead, or other materials, (473 a.) 50 cts. per gross and 30 Penelopes, blue striped, or cotton canvas, (32-1 a., S. S., 4377.) 35 Penholders, or parts thereof, (208.) 30 tips, (208.) 30 Penknives, (207 a.) 50 blades for, (216, S. S., 1363.) 45 Pen-quills, (768.) Free. Pens, gold or silver, (216.) 45 metallic, other than gold or silver, (208.) 12 cts. per gross. Pen-wipers, according to material. Pepper, all kinds, ground or powdered, (96.) 5 cts. per lb. unground of all kinds, including "bird," (584, July 11 , 1862, Salem.) Free. dust, (96, 822, April 21, 1866, Boston.) 5 cts. per lb. Percussion caps, (474, S. S., 2150.) for cartridges, (474, S. S., 2148.) Perfumeries, alcoholic, including cologne water, (100 ) S2 per gal. and toilet, non-alcoholic, + + +, (99.) Periodicals, (745.) Free. Permanganate of potassa, (92, S. S., 1545.) Perry, (301.) Persian berries, extract of, (84, S. S., 5529.) Persis, or extract of archill, or cudbear, (529,550.) Free. Personal effects, [see " Effects" and U. S.) Peruvian bark, (521.) Free. Pessaries, rubber, (454.) Pestles, mortar, duty according to material. Petroleum barrels, (see "American.") oil, crude, (837 a.) refined, (837 6.) residuum or tar of, (80.) Pewter, mfs., wholly or ptly. of, -f + -f, (216.) and britannia metal, old, fit only to be remfd., (758.) Free. Philosophical and scientific apparatus, etc., spe- cially imported, (see " Academies" and "So- cieties.") apparatus and instruments, (475.) for U. S., provided that the price thereof shall not have included the duty, (645.) Free, societies, importations, for, (see " Societies.") Phosphate rock-, (215, S. S., 4113.) Phosphates, crude or native, for fertilizing pur- poses, (626.) Free, lime, (92.) 25 soda, (92.) 25 Phosphoric acid, (594.) Free. Phosphorus, (7.) 10 cts. per lb. Phosphozone, artfl. min. water, (38, S. S., 5513.) 30 Phosphuret of lime, (1412 or 1816.) 20 Photograph albums, of leather and paper, as Ir. mfs., + + -I-, (463, S. S., 1177.) 30 same, unbound, as mfs. of paper, (388, S. S., . 1734.) 15 frames, according to material. Photographic baths and dippers, (143, Feb. 23, 1861, N. Y.) 45 paper, (392 b., S. S., 5302.) 25 pictures or views, -f + +, including colored photogrflphs, (837 6., Dec. 16, 1858, N. Y., T. R., p. 580, and S. S., 2641.) 20 25 20 Per ct. Photographic pictures [continued) : same, impt. for exhibition, (see 832.) slides, etc., on glass, (143, S. S., 2633.) 45 views ou glass, framed in bone, (143. S. S., 2803.) 45 Photographs, all -f -f -h, as similitudes of engra- vings, (384, S. S., 3211.) 25 'not mounted or embossed, (384, S. S., 3211, 2950.) 25 Piano-covers, (see "Woollens.") Piano-fortes, as musical insts., (469.) 25 toy, (425, S. S., 2107.) 35 Piassova, veg. fibre, unmfd., (1816, S. S., 3457.) 10 Pickets or palings, rough or sawed only, (224.) 20 same, finished by planing, etc,, (233.) 35 Pickles and sauces, (284.) 35 Picric and nitro-picric acid, (594.) Free. Picrotoxine, (93.) 25 Pictorials, illustrated books and papers, (384.) 25 Picture books, movable, (384, 'March 5, 1864, N. Y.) 25 cards, printed in colors, as engravings, (384, May 17, 1860, Dec. 26, 1862, Boston.) 25 Picture glass, as "Window Glass." Pictures, obscene or indecent, impt. prohibited, (839^0.) Piddicks, stripped reed or rattan, for mf. of bas- kets, coarse brooms, etc., (482, S. S., 5252.) 10 Pig-iron, (145.) ^% of a ct. per lb. Pilings, consisting of rough logs with bark on, (734, S. S., 901.) Free. Pills, med. prep., (93.) 25 proprietary prep., (99.) 50 Pimento, ground, (96.) 5 cts. per lb. unground, (585.) Free. sticks, no further mfd. than cut into lengths suitable for umbrella, parasol, or sunshade sticks or walking canes, (812.) Free. Pincers, iron, (216.) 45 Pin or needle-cases, according to material. cushions, according to material. Pineapples, (704.) Free. preserved in their own juice and sugar, (302 a., S. S., U86.) 35 Pineapple slips, for cultivation, (703.) Free. Pine tree seed kernels, hulled, (837 b., S. S., 3532.) 20 Pink cream, (tartar,) dtbl. as partially refd. argal or tartar, (31, S. S., 3214.) 4 cts. per lb. Dutch-, (87.) 25 root, cr., (636.) Free. rose, (87.) 26 saucers, cosmetic, (99.) . 50 Pins, solid-head, or other, (209.) 30 gold or silver, if jewelry, (459.) . 25 not jewelry, (216.) 45 hair-, bone, horn, or ivory, (399.) 30 gutta-percha, (441.) 35 metal, plated or gilt, (210.) 35 other metal, (216.) 45 shell, (486.) 25 wrist-, or crank-, (see "Steel.") Pipe, cast iron, of all kinds, (156.) 1 ct. per lb. copper, (186 d.) 35 lead-, (190.) 3 cts. per lb. wrought iron or steel, (170.) 2)4, cts. per lb. Pipe-blocks, of brier-wood, (234, S. S., 3411.) 20 bowls, fancy, (476 a., S. S., 4711.) 70 Pipe-clay, unwrought, (97.) 81.50 per ton. Piperine, (93.) 26 70 SCHEDULE OF DUTlErf. Pipe-sockets, (476 a., S. S., 3376.) Pipes and smokers' articles, + + +, (476 a.) clay-, cast with ornaments, dtbl. as " common clay-," (476 b., S. S., 3722.) clay-, with quill or bone stems or mouth-pieces, (476 a.) common, of clay, (476 h.) French clay, (476 b., S. S., 3722.) short-, called "stummels" in German, (476 a., S. S., 4925.) Pistoles, so-called, prep, with sugar, (302 a., S. S., 4793.) Pistols, of all kinds, (208.) Pitch, coal-tar, (81.) Burgundy, (667.) Free, pine-, (837 b.) Pith hats, of pith, silk, paper, etc., (400, S. S., 4874.) Plaids, cotton, as cotton cloth. Plaits, for bonnets, hats, etc., (448.) Plane-irons, (216.) Planes with irons, (216.) Planking, ship-, (734.) Free. Planks, {see " Wood.") Plantain bark or grass, Manila hemp, (331.) $25 per ton. Plantains, (704.) Free. Plants, cr., used exclusively for dyeing or com- posing dyes, (509.) Free, impt. by the department of agriculture or the U. S. Botanical Garden, (761.) Free, imm. tr. of, (S. S., 3726.) medicinal, (760.) Free, of all kinds, + + +, (760.) Free, tropical and semi-tropical fruit-plants, for propagation or cultivation,* (703.) Free. Plaques, China, porcelain, parian, bisque, or other earthen substance, painted, gilded, printed, or otherwise decorated or orna- mented in any manner, (125, S. S., 5012.) compositions of porcelain and tinsel or foil laid on metallic base or plate, used in the mf of ornaments for the person, (837 6., July 27, 1860, N. Y.) metal, other than gilt or plated, (216.) Plaster, cracked-rock, (837 b., S. S., 2573,) of Paris, or sulphate of lime, busts and casts, and other mfs. of, not ranking as statuary or works of art, (125.) busts and casts of, specially imported, (see "Academies" and "Societies.") calcined, (477.) ground, (477, S. S., 2159.) funground, (628.) Free, or salve, adhesive, med. pr., (93, Sept. 27, 1866, N. Y.) same, if patent or proprietary, (99.) Plasters or salves, medicinal, (93.) proprietary, (99.) Per ct. 70 Per Plated articles of all kinds, i- | , (210.) coach and harness furniture, etc., (415.) epaulets, galloons, laces, knots, stars, tassels, and wings, (427. ) metal, in sheets or other forms, (210.) molding, (210.) saddlery, (415.) slides, (210.) wares of all kinds, (210.) Plate-paper, (392 b.) Plate, gold and silver, (216.) Plates, cast-iron, (157.) 1% ct. p>er lb. engraved,^ steel, (199.) same, of other metals, (216.) of wood, (233.) fashion, engraved on steel or on wood, colored, plain, (695, S. S., 785.) Free, (lithographic,) as printed matter, under 384, (S. S., 1721.) or disks, glass, unwrought, for use in mfg. opti- cal instruments, (708.) Free, prepared for engravers, copper or steel, (216.) stereotype-, (199.) Platinum, articles made of, -|- -t- -f, (216.) or platina, unrafd.,? (762, 763. ) Free, vases or retorts, and other apparatus and ves- sels or parts thereof, for chemical uses, (763.) Free. Playing cards, (478.) same, ptly. mfd., (478, S. S., 3270.) Pliers, iron, (216.) Plough-planes, with irons, (216.) Ploughs, iron, (216.) brought by immigrants, (.see " Immigrants' ef- fects.") Plugs and nipples, for guns, (216.) Plumbago, pure, (764, S. S., 1947.) Free. sa)ne, largely mixed with earth, slate, and shaly substances, (215, S. S., 691.) " blacklead," and other mfd. blocks or preps. of, (837 b , ibid.) blocks of, mixed with other ingredients, (837 b., S. S., 1947.) powdered, (764, S. S., 1627.) Free. Plumes, ornamental feathers, mfd., (429 b.) Plums, dried, (294, S. S., 265, 2670.) 1 ct. per lb. dried, " prunes commune," (294, S. S., 265, 2670, 3233.) 1 ct. per lb. green, (704, ibid.) Free, preserved, (302 a.) soaked in brine and dried, (1303, S. S., 3811.) 1 ct. per lb. Plush, hatters', silk, or silk and cotton, (451.) mohair, or worsted, as mfs. of worsted, + + +, under 363. silk and cotton, other than hatters', S. ch. val., (383.) wool, as mfs. of wool, -f -f- -t-, under 362. 100 100 45 45 45 35 50 * Not limited to importations of the same from tropical or semi-tropical countries, if the characteristics of the plants have not been changed, (S. S., 1746.) t This does not include " cracked-rock plaster," which see. (S. S., 2573.) t This does not include engravings on iron or steel cylinders for printing calicoes, etc., which are dutiable as mfs. of iron or steel. (.S. iS., 2092.) The provision for exemption from duty of " platina unmanufactured, extends to and comprehends platina jorted either in ingots or in the f )rm of sheets, used in tlie manufacture of retorts and other vessels, or he form of wire u.sod by dentists in the manufacture of pivots for artificial teeth ; or generally to the sub- stance of platina, in any shape, or form, not constituting an article suitable for use without further manu- facture. iT. H., 1857, p. 581, and S. S. 3770.) imp* in the KCilKJ)ULE OF DUTIES. 71 Per ct. Plush (conliiiued) : woollen, blankets, or " railway rugs," (362, Dec. 18, 1866, G. W. H. &Co.) val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts, per lb. and 40 Pocket-books, (-110.) 35 Pocket-knife blades, (216, S. S., 1363.) 45 Pocket-knives, (207 a.) 50 Podophyllin, (93.) 25 Polishing cloth, a coarse, heavy win. fabric, used for polishing marble, as mf. of wool, -t- -t- +, under 362, (S. S., 3147.) Polishing powders, of every description, by what- ever name known, (479.) 20 stones, (765.) Free, artificial, (837 6., S. S., 3525.) 20 Polypodium root, crude, (636.) Free. Pomades and pomatum, (99.) 50 Pomegranate peel, (837 a.) 10 Pomegranates, green, (704.) Free. Ponceau R. R. dye, (82, S. S., 5593.) 35 Pongees, silk, (383.) 50 Poplar and other woods for the mf. of paper, (817.) Free. Poplins, or Japanese silks, silk and cotton, S. ch. val., (383, S. S., 1851, 1923.) 50 part wool, worsted, or hair, as dress goods for women and children, under 365. Poppy heads, cr. dr., (636.) Free, seeds, (452, S. S., 3451.) 5< of a ct. per lb. seed-oil, (o80.) Free. Porcelain earrings and other jewelry, (459.) 25 glass, (143.) 45 slates, (127, S. S., 618.) 55 decorated, (125, ibid.) 60 ware, {see " Earthenware," etc.) Pork, (253.) 1 ct. per lb. Portable desks, according to mat., (T. R., p. 564.) Porter, in bottles or jugs, (316.) 35 cts. per gal. in casks, or other than in bottles or jugs, (316.) 20 cts. per gal. in casks, no allowance for space occupied by hops, (S. S., 3905.) add. duty on glass bottles, (133-4-6.) gauge of, (S. S., 3537, 3564.) Portraits, painted in oil or water colors, (470 a.) 30 painted on porcelain, (470 a., S. S., 3588.) 30 part of household effects, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not in- tended for other persons or for sale, (622, S. S., 5541.) Free, printed or engraved, (384.) 25 Portland cement, (44.) 20 Portugal, exportations to, (see S. S., 4521.) Post-horns, (469, S. S., 5217.) 25 Posts, cedar or other wood, round, unmfd., (734, S.S., 841,1412.) Free, not round, but unmfd., (234, S. S., 90.) 20 the same, if sawed lumber, {see " Lumber.') iron or steel, or parts or .sections of, (178.) 1J4 ct. per lb. Potash, acetate of, (92.) 25 bicarbonate of, (93, S. S., 4117.) 25 bichromate of, (49.) 3 cts. per lb. calcined, (.see " Pearlash."') carbonate of, cr., or fused, (63, S. S., 4575, 5096.) 20 same, if granulated, purified, and prep, for med. use, (93, S. S., 4575.) 25 Per ct Potash {continued). caustic-, (63.) 20 chlorate of, (64.) 3 cts. per lb. chromate of, (48.) 3 cts. per lb. chloride of, (93.) 25 hydriodate of, (65.) 50 cts. per lb. hydrate of, (63, S. S., 3940.) 20 iodate of, (65.) 50 cts. per lb. iodide of, (65.) 60 cts. per lb. nitrate of, or saltpetre, cr., (68.) 1 ct. per lb. refined, (69.) ly, ct. per lb. prussiate of, red, (66.) 10 cts. per lb. yellow, (67.) 5 cts. per lb. salts of, -f -H -f , (92.) 25 sulphate of, (70.) 20 Potassa, acetate of, (92.) 25 muriate of, (627.) Free. permanganate of, (92, S. S., 1545.) 25 tartrate of, and of soda, or rochelle salts, (29.) 3 cts. per lb. Potassium, acetate, (92.) 25 arseniate, (92.) 25 bromide, (93, July 25, 1806, D. & M.) 25 chloride, (93.) 25 citrate, (93.) 25 cyanide, fused, granulated, and purified, (93.) 25 hypophosphate, (92.) 25 iodide, (92.) 25 iodo-hydrargyrate, (92.) 25 oxalate, (92.) 25 phosphate, (92.) 25 salicylate, (92.) 25 sulphate, crystal, or pulv., (92.) 25 sulphite, (92.) 25 sulpho-carbonate, (92.) 25 cyanide, (92.) 25 sulphuret, (92.) 25 tartrate, (92.) 25 Potatoes, seed, or other, (285, S. S., 1803.) 15 cts. per bush. no warehouse entry of, (S. S., 3184.) Pouches, chg. tobacco-, rubber and iron, (216, S. S., 4258.) 45 for smokers, leather, (476 a., S. S., 3695, 4383.) 70 Poultry, dressed, (837 a., S. S., 15, 2325.) 10 prep., (283.) 25 Pounce, (837 b.) 20 Powdered acorns, (290.) 2 cts. per lb. Powder, bleaching-, or chloride of lime, (618.) Free. blue-, cobalt, (50.) 20 brass, (216.) 45 bronze-, (196.) 15 cosmetic-, (99.) 50 curry-, (530.) Free. finishing-, (430.) 20 fulminating-, (434.) 30 gun-, (439.) val. not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. 10 cts. per lb. ink-, (456.) 30 insect-, (837 6., S.S., 2364.) ■ 20 iron-, {see " Iron.") puffs, as brushes if mfd. of mat., none of which are dtbl. at over 30 per ct. ad val., (404, 823, S S., 3028, 3114.) 30 all others are dtbl. at the highest rates at which the comp. parts of ch. val. are chargeable (823, S. S., 3U28, 3114.) 72 SCHEDULE OF DUTIES. Per ct. Powders, for the skin, (99.) 50 medicinal, (93.) . 25 polishing, of all kinds, (479.) 20 toilet-, or cosmetic-, (99.) 50 Precious stones, of all kinds, not set, (480.) 10 set, (459.) 25 imitations, not set, (420.) 10 same, not set, of round or oval shapes, perfo- rated, (396, S. S.,3135.) 50 set, (459, S. S., 150.) 25 Precipitate, red, (93.) 25 Preparatinns, alcoholic compounds, -t- + -f, on the alcohol contained therein, (103.) $2 per gal. and 25 alcoholic, medicinal, (see below, "medicinal," etc.) alcoholic perfumery, (100.) $2 per gal. and 50 alkalies and alkaloids, and distilled, essential, expressed, or rendered oils, and all combina- tions of any of them, (92.) 25 anatomical, skeletons and other, (787.) Free. chalk-, all + + +, (46.) 20 chemical-, including all chemical compounds and salts, by whatever name known, and + + +, (92.) 25 coal-tar-, other than colors or dyes, -f + -h, (83.) 20 cosmetic-, + + +, (99.) 50 meats and fish, + + +, (283.) 25 medicinal-, alcoholic, all + + -f ,aud known as essences, ethers, extracts, medicated wines, mixtures, spirits, and tinctures, (118.) 50 cts. per lb. medicinal-, non-alcoholic, all + + +, and known as, cerates, conserves, decoctions, emulsions, extracts, (solid and fluid,) infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, olco- resins, pills, plasters, powders. resins, sirups, suppositories, vinegars, and waters, (93.) 25 medicinal-, materials for the mf. of, (see " Mate- rials. ") medicinal-, provisions for examination and ap- praisement of, {see Pt. I., 1895 to 1900.) oils, distilled, essential, expressed, or rendered, alkalies, and alkaloids, and all combinations of any of them, (92.) 25 or compounds of which distilled spirits are a component part of ch. val., + + +, must Per ct. Preparations (continued) : pay a duty not less than that imposed upon distilled spirits, (312.) opium, + + +, (see "Opium.") $10 per lb. philosophical-, and scientific-, sp.impt. in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or lit- erary pps. or encouragement of the fine arts, and not intended for sale, (759.) Free, proprietary, to wit: all anodynes, bitters, compositions, cordials, cosmetics, drops, essences, liniments, lozenges, oils, ointments, pastes, pills, plasters, powders, salves, sirups, spirits, tonics, troches, waters, and all other, recommended to the public as proprietary articles, or prepared according to some private formula as rem- edies or specifics for any disease or dis- eases or affections whatever, affecting the human or animal body, (99.) 50 scientific-, (see above, " philosophical," etc.) toilet-, all whatever, used as applications to the hair, mouth, teeth, or skin, -f + -|-, (99.) 50 vegetables of all kinds, prepared or preserved, + + +, (287.) 30 Prepared clay, for papermakers' use, and resem- bling kaolin, (98 6., July 9, 1863, Boston.) $3 per ton. same, of different colors, resembling and used for same pps. as French chalk, (46, 822, S. S., 1389.) 20 fish, game, meats, and poultry, (283, S. S., 2356.) 25 Presents, articles impt. as, other than such as are expressly exempted by law from duty, are liable to duty, (T. R., p. 600; see also Regs. 1874, Art. 337, as to entries of, when not over $200.) works of art impt. expressly for presentation to national institutions or any state, or to any municipal or religious corporation or society, (819 b.) Free. Preserved fruits or sweetmeats, (302 a.) 35 ginger, (302 a.) 35 milk, (276.) 20 Preserves, glass bottles or jars filled with, dtbl. under 133, 134, or 136, according to descrip- tion of Pressing boards, mfs. of wood, -I- -I- +, (233.) 35 Prices current and returns of invoices, (S. S., 3856.) Printed matter, (see rulings, S. S., 3941, 4221, 4719, 4767, 4945, 5485.) SCHEDULE OF DUTIES. 73 I Per ct. Printed matter (continued) : *all + + +, (384, S. S., 1898, 3941.) 25 books which are admitted to the international mails exchanged under the provisions of the Universal Postal Union Convention, may, when subject to 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 Treas- ury and the Postmaster-General, (Pt. I., 2289.) other than books received in the mails, from foreign countries, under the provisions of postal treaties or conventions, (855, and Pt.I., 2289-90, S. S., 4465, 4945.) Free. '•Printed matter" within the Intendment of this act (March 3, 1879, relating to postal matters,) is defined to be the reproduction upon paper, by any process except that of hand-writing, of any words, letters, characters, figures, or images, or of any combination thereof, not having the character of an actual and per- sonal correspondence, (Pt. I., 2290 ; for further information as to postal acts, see post. Part IV., pp. 81 to 87.) Printed merino, as dress goods, under 365. pictures on cards joined by narrow strips of cot- ton goods, (381, S. S., 4744.) 25 sheets for books, unbound, notjree under former laws, (S. S., 3715.) Printer's ink, (456.) 30 Printing-machines, endless-belts or felts for, (379.) 20 cts. per lb. and 30 Prints or engravings, bound or not, (384.) 25 Prisms, (143.) 45 Products of the U. S., exported and brought back, [see " American.") Prohibited importations, (839 to 844.) Professional books, implements, and instruments of persons arriving In the U. S., (661, 815.) Free. Proforma invoice entry, additional duty of 20 per cent, on, under 1862, Pt. I., (S. S.. 4149.) Proprietary articles or preparations, {see " Prepar- ations.") Propylamin, (92.) 25 Protest and appeal, (see provision for, Pt. I., 1893-4.) not required in damage cases, (S. S., 3551.) time of, {see S. S., 3730, 4079.) Protractors, ivory, (399.) 30 Prunella, as worsteds, under 363. Prunes, (294.) 1 Ct. per lb. " Prunes commune," dried plums, (294, S. S., 263, 2670, 3233.) 1 Ct. per lb. tpreserved, (302 a.) 35 so-called, prep, with sugar, (302 a., S. S., 4793.) 35 " Prune wine for fining liquors," so styled, (837 6., S. S., 721.) 20 Prussian blue, (87.) -5 Prussiate of potash, red, (60.) 10 cts. per lb. yellow, (67.) 5 cts. per lb. Pulley-pattern, iron, if to be used exclusively as a model to mold from, (743, April 1, 1857, Cape Vincent.) Free. Per ct. Pulleys, brass, or iron, ('^6.) 45 copper, (216.) 45 wood, (233.) 35 Pulp, dried, for papermakers' use, (393, S. S., 2428.) 10 of wood, dried in sheets, (393, S. S., 1053.) 10 rag-, in sheets or boards, as mfs. of paper, -f 4- + ,(388, T. R.,p. 581.) 15 of grasses, for the mf. of paper, (691, June 17, 1863, Boston.) Free. Pulu, a fibre used for beds, etc., (766, April 5,1858, San Francisco.) Free, Pulverized wool waste, flocks, or shoddy, (361, L. V. M., 3 Bl. C. C. p. 125 ; also, T. R., p. 567.) 10 cts. per lb. Pulvis antimonialis, (92.) 25 Pumice and pumice-stones, or bricks, (767, S. S., 1517.) Free. Pumpkins, (286.) 10 Pumps, stomach-, and other, according to mat. Punches, shoe-, or other, part steel, (216.) 45 Purple brown, (87.) 25 Purple tin liquor, (837 6.) 20 Purses, according to material, (T. R., p. 581.) Putty, (45.) 1 ct. per lb. knives, (2i6.) 45 Pyrites, burnt-, dross or residuum from, (144 a.) 75 cts. per ton. or native sulphuret of iron, (see "Iron ore.") Pyrogallic acid, (594.) Free. Pyroligneous acid, not over 1.047 sp. gray., (12.) 2 cts. per lb. same, over 1.047 .sp. grav., (12.) 10 cts. per lb. Pyroxoline, or gun-cotton, all compounds of, by whatever name known, (105.) 50 cts. per lb. same, rolled or in sheets, but not made up into articles. 60 cts. per lb. same, in finished, or partly finished articles. 60 cts. per lb. and 25 QUADRANT FRAMES, brass, (216.) 45 Quadrants, brass, (475.) 35 Quality binding, mf of, worsted, which see. Quassia woods, crude drug, (636.) Free. not crude, (94.) 10 Queensware, {see " Earthenware.") Quercitron, extract of black-oak bark, (837 6., S. S., 4816.) 20 " Quetsch-papier," goldbeaters' paper, (392 6., S. S., 3508.) 25 Quick grass root, crude, (636, Aug. 21, 1858, N. Y.) Free. not crude, (94.) 10 Quicksilver, (211.) 10 Quilla bark, (521.) Free. Quills, prepared or not, (768.) Free. toothpicks of, (837 h.) 20 Quill-strippings, (837 a., S. S., 4705.) 10 Quiltings, or bed-quilts, cotton, (324.) 35 Quince-seed, (465, S. S., 4385.) 20 Quinces, in natural condition, (704.) Free. preserved, (302 a.) 35 * This, according to the decision of the Supreme Court, in the case of Arthur v. Moller includes most of the forms of figures, or characters, or representations, colored or uncolored. that may be impressed on a yielding surface, and it is not necessary that the character produced should be letters, or numerals, or the resuU of tvpes or stereotypes, or be reading matter." (S. S., 3941.) _ , , . . t Prunes preserved by extracting the pit, filling its cavity with sugar, and then exposing the fruit to a gentle heat, so that the sugar melts, permeates the substance, and preserves the fruit, classified as preserved fruit, duty 35 per cent, ad val., under 302 a., (S. S.,2654.) 74 SCHEDULE OF DUTIES. Per ct. Quinia, acetate, aisenite, bromide, citrate, ferrocy- anate, hypophosphite, iodide, muriate, phos- phate, salicylate, tannate, valerianate, and all other salts of, (629.) Free, amorphous, (029, T. R., p. 553.) Free, and iron, citrate of, (93.) 25 with strychnine, (93.) 25 Quinidia, (93.) 25 sulphate of, (93.) 25 Quinoiline, or " Chinoidine," (93, S. S., 2603.) 25 Quoits, (686.) Free. RABBITS, living, (252.) 20 Racing trophies, cups, etc., dtbl., (S. S., 4225.) Racket balls, win. and Ir., (363, S. S.,3921.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 Radix or angelica root, cr., (636.) Free. not cr., (94.) 10 rhei, or rhubarb, cr., (636.) Free, not cr., (94.) 10 Rafts of logs, (734, Jan. 19, 1871, Cape Vincent, May 9, 1871, D. A. N.) Free. Rag pulp, in sheets or boards, as mfs. of paper, + + +, under 388, (T. R., p. 581.) 15 Rags, all, of whatever material, + + +, (481.) 10 mixed, not paper stock, dtbl., (S. S., 3535.) of all kinds other than wool, to be used in the mf. of paper and fit for no other mf., (754.) Free, woollen, (361.) 10 cts. per lb. wool and others mixed, (1161, S. S., 4098.) 12 cts. per lb. same, separable {see ruling, S. S., 4098.) Rail-ends, steel, selected, or re-sawn into short bars, as steel-bars under 177, (S. S.,4273.) Railroad cars, repairs of, (see " Cars.") cars, built in Canada and brought to the U. S., to be used only in the through business be- tween Canada and the U. S., internationally, (S. S.,347.) Free, chairs, iron or steel, (160, 822, S. S., 274.) V/i Ct. per lb. iron, partially or wholly worn, {see 1984, Ft. I.; and Circular, March 27, 1861 ; also Tr. Regs., 1874, Art. 737.) iron, ptly. worn, impt. for repair or re-mf., may be exported with drawback in quantitj' less than entire impt., (S. S., 3885.) *ties of wood, (769, S. S., 1209.) Free. Rails, old iron, fit only for re-mf., (145, S. S., 4262.) tij of a cent per lb. steel or iron, weighing not over 25 lbs. per yd., (149.) tee, (T) ,«5 of 1 ct. per lb. flat. ^% of 1 ct. per lb. Railway bars, iron, weighing over 25 lbs. to the yd., (14(3.) /„ of act. per lb. steel or part steel, weighing over 25 lbs. to the yd., (147.) S17 per ton. fish-plates or splice-bars, of iron or steel, (160.) l\4 ct. per lb. rugs, or plush woollen blankets, dtbl. as mfs. of wool, + +, under 36.?, {see " Blankets.") Percti. Railway {continued) : tires, locomotive-, car-, and other, or parts thereof, iron or steel, wholly or ptly. mfd., (179 a.) 214, cts. per lb. steel wheels and steel-tired wheels for railway pps., wholly or ptly. finished, (179 a.) 2)2 cts. per lb. steel or iron ingots, cogged ingots, blooms or blanks for above tires and wheels, without regard to the degree of mf., (179 b.) 2 cts. per lb. Raisins, all, (300.) 2 cts. per lb. Ramie, all mfs., + + +, (351.) 35 or China grass thread on spools, (351, S. S., 3621.) 35 Rancou, roncou, or rocoa, and all extracts of, (499.) Free. Rapeseed, (452.) J^ of a ct. per lb. oils, (28.) 10 cts. per gal. Rapiers and rapier blades, (207 b.) 35 Raspberries, (704.) Free. Raspberry, oil or essence of, (114.) 82.50 per lb. vinegar, as raspberry- or fruit-iiiice, (301, May 31, 1S67, Galveston.) 20 Ras cornu cervi, (837 b.) 20 Rasps, (see " Files.") Ratafia, (313.) $2 per pf. gal. in bottles. 3 cts. additional on each bottle. Rates of duty, additions to, defined, (Oct. 18,1861, Norfolk, T. D., 14.) Rattanpiddicks, (482, S. S., 5252.) 10 Rattans and reeds, mfd., but not made up into completed articles, (482.) 10 unmfd., (770.) Free. Rattles, children's, silver or other, as toys, under 425, (S. S., 1340.) 35 Ravens duck, linen, (334.) 35 Raw or unmfd. articles, + -f -f , (837 aj. 10 Raw-hide lariats, (718, S. S., 4751.) Free. Razor cases, leather. (463.) 30 paper-, (388.) 15 strops, wood and leather, (403.) 30 wood, (233.) 35 Razors, (207 a , Feb. 13, 1865, San Francisco.) 60 Ready-made clothing, all kinds, + + +, Wholly or ptly. of wool, wstd., or hair, except knit goods, (366.) 40 cts. per lb. and 35 to wit, cloaks and other outside garments for ladies and children, wholly or ptly. of wool, wstd., hair, (not knit,) (307.) 45 cts. per lb. anc? 40 other, according to material. Reaping hooks, (216.) 45 Reappraisements, delivery of goods pending, (S. S., 3663, 44.59.) collector's decision on disagreement, (S. S., 3840.) on collector's order, (.S. S., 3809 ) Red beets, essence of, {see " Liquors.") chromate of potash, (48.) 3 cts. per lb. Red-cross, Cliffstone, Paris white, dry, (45, S. S., 5.374.) 1 ct. per lb. Red lead, (.58.) 3 cts. per lb. liquor, acetate of alumina, (92.) 25 or cr. tartar, (519.) Free. precipitate, (92.) 25 • This does not include long timber, usud as sleepers in railroad bridges, which is dtbl., (S. S., 2673.) SCHEDULE OF DUTIES. 75 Per ct. Red Sanders or sandal-wood, (SIS.) Free, wood, cr., (636.) Free, ground, (9-1.) 10 Reductiou.s of value after entry, (S. S., 3196.) Keed-piddicks, (482, S. S., 5252.) 10 Reeds, bamboo, not further mfd. than cut into suitable lengths for canes, or for umbrella, parasol, sunshade, or walking-sticks, (6-16.) Free, mfd., but not made up into completed articles, (482.) 10 unmfd., (770.) Free, rough and uncleaned, cut in shoit pieces without further mf., (1725, S. S., 4949.) Free, weavers'-, (233.) 35 Regalia, according to material, for churches, distinguished from that owned by priests, (S. S., 3859.) sp. impt , {see "Special Importations" and " Societies.") Regauging of liquors for export, (see Reg., S. S., 3605.) Regulation to facilitate payment of duties, (v. S. S., 3830.) Regulus of antimony, (195.) 10 Se-imporiaiions : bags, other than of American mf., in which grain shall have been actually exp. from the U. S., may be rtd. empty to the U. S., free of duty, under regs. to be prescribed by the Sec- retary of the Treasury, (Pt. I., 2184 ; T. I., 649.) barrels of American mf., esp. filled with do- mestic petroleum, and rtd. empty, under such regs. as the Secretary of the Treasury may prescribe, and without requiring the fil- ing of a declaration at time of export of in- tent to return the same empty, (648 a.) Free. articles the growth, produce, and mf. of the U. S., when rtd. in the same condition as exp., (649 a.) Free. casks, barrels, carboys, bags, and other vessels of American mf., exp. filled with American products, or exp. empty and rtd. filled with foreign products, including shocks when rtd. as barrels or boxes, (649 b.) Free. but proof of the identity of such articles shall be made under regs. to be prescribed by the Secretary of the Treasury, (649 c ) and if any of such articles are subject to inter- nal tax at the time of expt.,such tax shall be proved to have been paid before expt. and not refunded, (649 d.) identification of, {v. S. S., 3314.) dutiable merchandise is liable to duty on each reimportation, (Rgs., 1874, Art. 407, and S. S., 2246, 2815, 3010.) this rule extends to dtbl. importations exp. for repairs, and re-imported, and imposes duty on the entire val., including repairs, (S. S., 2081, 2631.) of exported U. S. products, on which no inter- nal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, a duty equal to Per ct. He-importations {continued) : the tax imposed by the internal revenue laws upon such articles shall be paid, (826.) Reindeer skins, dressed, (461.) 20 tongues, (837 6.) 20 Religious societies, sp. impts. for, {see "Socie- ties," and "Special Importations.'") Renaissance period, majolica plates of this pe- riod or the loth century are not properly " antiquities," entitled to free entry, but are dtbl. as earthenware, (S. S., 3110.) Rendered oils, -f -f -f, (92.) 25 Rennets, raw or prep., (518.) Free. Repairs, machinery impt. for, under regs., (831.) Free, on American registered vessels in England not dtbl. under 2040, Pt.I., (S. S., 3379.) of U. S. vessels and railroad cars, {see " Ves- sels" and " Cars.") Reps, cotton and wstd., emb., same as wstd. mfs. under 3C3, (April 20, 1865, N. Y.) plain and fancy, wstd., wholly or ptly. as wstds. under 363, (S. S., 1835.) silk, (383.) 50 Residuum from burnt pyrites, (144 a.) 75 cts. per ton. of petroleum or kerosene oil, (81.) 20 Re.sin or rosin, (837 b.) 20 of scammony, (93.) 26 jalap, (93.) 25 nux vomica, (93.) 25 Resins, cr., + + -f , (837 a.) 10 medicinal-, -f -f -f , (93.) 25 gum, + + +, cr., (636.) Free. not cr., (94.) 10 oleo-, (93.) 25 Resorcine, med. (93.) 25 Resorcin, red J., (82.) 35 Reticules, according to material. Retorts, gas-, stone or earthen, (124.) 25 platinum or parts thereof for chemical uses, (763.) Free. Revere stripes, cotton, (324 a.) 35 Rhubarb, cr., (636.) Free. not cr., (94.) 10 Ribbons, according to material. Rice, cleaned, (270, S. S., 2026.) 2% cts. per lb. uncleaned, (270.) 1^ ct. per lb. flour, (272.) 20 meal, (272.) 20 hulled, not fully cleaned, dtbl. as uncleaned, (270, S. S., 3137.) l}4 ct. per lb. powder, so-called, as starch, (269, S. S., 3385.) 214 cts. per lb. root for mf. of brooms, (837 a., S. S., 2764.) 10 Rifles, (202.) 25 " Rimmel's Extract," alcoholic perfumery, (100.) $2 per gal. and 50 Ringlets, human hair ch val., (442.) 35 Rings, all which are jewelry, (459.) 25 human hair ch. val., (442.) 35 plated, for saddlery, (415.) 35 all other, according to comp. materials. Rivets, iron or steel, (164.) 2)4 cts per lb. of any other metal, (216.) 45 Rivet-wire rods, round, in coils and loops, not lighter than No. 5, w. g., val. at3^ cts. perlb., (180 a.) I'o of a ct. per lb. 76 SCHEDULE OF DUTIES. Per ct. Robe patterns, according to comp. materials. Robes a quille Coburg,* made up, according to materials. Robes, bear-skin, sleigh-, made up or ptly. made up, (435, S. S., 3351.) 30 dressed skins, not made up, (450, Ibid.) 20 buffalo-, dressed, but not made up, (450, 461, 822, Jan. 28, 1862, Sept. 28, 1863 Pembina, S. S., 3351.) 20 wholly or ptly. made up, (435, S. S., 3351.) 30 goat-skin carriage-, (435, S. S., 3702, 5844.) 30 lap-, linen, with wstd. strips, dtbl. under 363, as mfs. ptly. of wstd., -f + +, (S. S., 2374.) other according to material. Robinson's corn solvent pencils, (99, S. S., 4693.) 50 " Patent Groats," (99.) 50 Rochelle salts, or tartrate of soda and potassa, (29.) 3 cts. per lb. Rockingham eathenware, (see " Earthenware.") Rock moss, cr., (509.) Free, oil, cr., (837 a.) 10 phosphate, (215, S. S., 4113.) 20 same, for fertilizing, containing 90 per ct. or over of pure phosphate of lime, (626, S. S., 4611 ) Free, salt, as other salt, (June 12, 1863, N. Y.) Rocoa, roncou, rocou, or Orleans, and all ex- tracts of, (499.) Free. Rods, copper-, iron-, or steel-, (see those items.) stair-, gilt or plated metal, (210.) 35 of any other metal, (216.) 45 Roller cloth, wstd., for paper machines, as wstd. fabrics, (363, Aug. 3, 1867, F. B. & Co.) Rollers of wood, (233, Tr. Reg., p. 592.) 35 Roman cement, (44.) 20 vitriol, sulphate of copper, (51.) 3 cts. per lb. Roncou, (see '' Rocoa," above.) Roofing and patent asphalted felt, (837 6., T. R., p. 567, April 1, 1858, Circ.) 20 slates, (132.) 25 tiles, (130 ) 20 tin, (see "Tin.") Root, arrow-, (644.) Free. Hawaiian, (see " Hawaiian," etc.) chicory-, all, (288.) 2 cts. per lb. dandelion-, (290.) 2 cts. per lb. flour, (772.) Free, ginger-, ground or powdered, (96.) 5 cts. per lb. unground, (536.) Free. flour, so-called, but found to be starch, (269, S. S., 3385.) 2]4 Cts. per lb. licorice, unground, (544.) Free. Roots, bulbous, not med, + + +, (405.) 20 impt. by Department of Agriculture, or the U. S. Botanical Garden, (762.) Free. hop-, for cultivation, (721.) Free. mod., not edible, crude, (636.) Free. not crude, (94.) 10 Rope, bale, of hemp, as mfs. of hemp, (350, April 21, 1858, N. Y.) 35 ends, to be used in making paper, and fit for no other mf., (754.) Free. Perot Rope (continued) : , of cocoanut hulls, coir, grass, or bark, as cord. age untarred, under 346. 3J^ cts. per lb. of raw-hides, cut into strips, (718.) Free. tarred and untarred, (see " Cordage.") waste, fit only for making paper, and to be used only for that purpose, (754.) Free. wire, (see " Wire.") Rosaries, beads and metal, (396, 822, Feb. 1, 1865, B. Bros., S. S., 5079.) 50 Rose, dry color, aniline dye, (82, S. S., 5561.) 35 Free. Free. Free. leaves, crude, (636.) pink, (87.) water, (99.) wood, (818.) mfs. of, (232.) Roses, conserve of, (302, S. S., 4339.) ottar of, (553.) Rosin, or resin, (837 b.) " Rosolic acid," so styled, or aurine, (594, S. S., 4514.) Free. Rosolio, a cordial, (313.) $2 per proof gal. in bottles. 3 cts. in addition on each bottle. Rottenstone, (773.) Free. Roncou, (see " Rocoa," above.) Rouge, (99.) Rubber balls, hollow-, toys, (425, S. S., 5442.) tennis-balls, (454, S. S., 5442.) Rubies, not set, (480.) set, (459.) Rubrum bark, acer., (521.) Free. Ruby powder, (82, S. S., 2635.) Rugs, cotton, for bed coverings, (324 a.) dressed goat-skin, (378 c., S. S., 2825.) goat-skin, entered as " carriage- robes," dtbl. under 378 c., (S. S.( 5484.) hearth and floor, (see " Carpets.") horse, of linen, (334.) other, (see "Carpets.") travelling, wholly or partly of wool, as mfs. of W., + -I- -t-, under 362, (Sept. 21, 1859, N. Y.) Tnrkey woollen, (378 c, S. S., 2836.) Rules, bone or ivory, (399.) brass, (216.) copper ch. val., (216.) gilt or plated metal, (210.) gutta-percha, (441.) silver, or German-silver, (216.) wood, (233.) and brass, brass ch. val., (216.) Rum, (311 a.) $2 per proof gal. bay-, distilled or compounded, (315.) SI per gal. of 1st proof, and in same proportion for greater strength. bay-, essence or oil of, (25.) $2.50 per lb. cherry, a cordial, dtbl. under 313. essence or oil of, (115.) 50 cts. per oz. Russia hemp, unmfd., (331.) $25 per ton. sheetings, (:uy.) sheet-iron, (see " Iron mfs.") Rust of iron or steel, no allowance for damage from, (184.) Rye, per bush, of 56 lbs., (260 and Pt. I., 1881.) 10 cts. per bush. 20 * As to " Coburg robes a quille," composed of worsted with a narrow strip of cotton velvet loosely attached by a thread and imported in pieces of a proper size for ladies' dresses, the Department held, " that the two fabrics thus loosolv attached, ought not, with a view to the assessment of duty, to be regarded as a single article, but lliat Liioh of the component fabrics should bear its proper duty according to its classification in the tariff," (Dec. 16, 1858, N. Y.) SCHEDULE OF DUTIES. 77 Rye (continued) : flour, (267.) shorts, (267, S. S., 677.) Per ct. }4 ct. per lb. % ct. per lb. S. SABRES and sabre-blades, (207 6.) Sacking linen, as linens, which see. Sacks, boxes, crates, and coverings of any kind, excepting bottles, jars, and other vessels of glass, containing goods, paying an ad valorem duty, and formerly subject to the same rate of duty on their value as the goods they contained, provided they were of the character of the coverings in which such goods were usually imported, (Sees. 2907-8, Rev. Stats.,) are no longer subject to duty as such, (847.) Provided, That if any packages, sacks, crates, boxes, or coverings of any kind shall be of any material or form designed to evade duties thereon, or designed for use otherwise, than in the bona fide transportation of goods to the United States, tlie same shall be subject to a duty of one hundred per centum ad val- orem upon the actual value of the same, (848.) Saddle-hooks, German-silver, silver, or other metal, as saddlery, (415.) Saddlery, all -h -t- +, (415.) old, not free under 662 and 815 a., as personal or household eflFects, (S. S., 4145.) Saddles, (415.) Saddle-trees, iron eh. val., (415.) wood ch. val., (415.) Sad irons, cast-iron, (157.) 1^ ct. per lb. Saffron and safflower, and extract of, (586.) Free. Saffron-cake, (586.) Free. Sago, sago crude, and sago flour, (774.) Free. imitations, commercially known as, (774, 8. S., 4443.) Free. Saigon cassia, unground, (524, S. S., 4039.) Free. Sail canvas, (348.) 30 duck, (348.) 30 needles, (206.) 25 Sal acetosella, (92, August 27, 1857, Philadelphia.) 25 Perct Salad oil, (92.) 25 Sal ammoniac, (35.) 10 diuretic, (92.) 25 prunella, (92.) 25 soda, (72.) ^ofact. perlb. tartar, (63.) 20 Salep, or saloup, (587.) Free. Saleratus, (73.) \% ct. per lb. Salicine, med. prep., (554 T R. p. 582.) Free. Salicylate of sodium, (93 S. s., 3395.) 25 "Salicylate sonde," so- -ailed but known as " Schlumberger French crystallized salicy- lates," in bulk or not, (99, S. S., 4809.) Salicylic acid, (594, S. S., 3704, 5524.) Free. Sal mon , dried or smoked, (280.) 50 cts. per 100 lbs. pickled, (279.) 1 ct. per lb. prepared or preserved, except in oil, (283.) preserved in oil, (282.) Sal nitre, saltpetre, which see below. Salt cake, sulphate of soda known as, crude or refined, (75.) Salt in bags, sacks, barrels, or other packages, (483 (1 .) 12 cts. per 100 lbs. in bulk, (483 6.) 8 cts. per 100 lbs. mineral or rock, as other salt, (June 12, 1863, N. Y.) fees for weighing, (see S. S., 5140, 5157.) for curing fish and meats, see notes below.* jars of brown eathenware containing, are dtbl. as such, (S. S., 1777.) waste. (92, S. S., 3874.) Saltpetre, crude, (68.) 1 ct. per lb. refined and partly refined, (69.) IM ct. per lb. Salt-sacking of twilled jute, dtbl. under 342. as bagging, which see, (S. S., 1736.) Salts and compounds, chemical, aU, by whatever name known, -f -t- -|-, (92.) aniline, (605.) Free, black, of crude potash, (605, S. S., 1381.) Free, other than above, (837 6., S. S., 2729.) so-caUed, but further refined, and assimilat- ing to cr. carb. of potash, (63, S. S., 5354.) brown, (92.) dung, (see " Dung salt.) epsom, (62 ) K ct. per lb. Glauber, (75.) of iodine, (92.) morphia, all, (123.) 81 per oz. quinia, (629.) Free. Rochelle, or tartrate of potassa and soda, (29.) 3 cts. per lb. Salves, not proprietary, (93.) proprietary or toilet, (99.) in bulk, (99, S. S., 4835.) Samples! and pattern-cards, without commercial value, (S. S., 4828, and T. D., 5.) Free, covers in book-form, containing samples of tex- tile fabrics are dtbl., (S. S.. 3781.) of wine and spirits, when of commercial value, are dtbl., (S. S., 3777.) Sampling of sugar for drawback, (see S. S., 3879.) Sand, (837 a.) crucibles, (124, S. S., 3845.) for mf of glass, cr. min. sub., (215, S. S., 3880.) Sandal wood, (818.) Free. 20 25 25 * "Exporters of meats, whether packed or smoked, which have been cured in the United States with im- ported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury sliall pre scribe, 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 dol- lars." (483 c.) " 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 pur- poses stated in this provfso, the duties on the .same shall be remitted." (4S3 d., etc.) t "Pieces of cloth, edgintjs, textile fabrics, bound or unbound, cards containing buttons of various pat- terns, sinqk gloves or stockings, and representatives of other classes of goods which are obviously intended for use merehi as samples by which to sell the class of goods which they represent, are to be regarded as hav- ing no comniercial value, and are therefore free of duty. The question whether a charge is made for sam- ples in any given case by the parties furnishing them does not determine their classification, but their size character,' and condition as imported." " Samples imported in quantities intended to be sold to jobbers or other dealers constitute an article of merchandise, and the rule herein prescribed will not be considered applicable; but the articles will be charged with their appropriate rate of duty, according to the class of goods to which they belong." (S. S., 4828.) 78 SCHEDULE OF DUTIES. Per ct. Sandarac gum, cr., (636.) Free. not cr., (94.) 10 Sand, French, cr. min. sub., (215, April 27, 1858, N. Y.) 20 Sandstone and sandstones, hewn, dressed, or polished, (487 b.) 20 unmfd. or undressed, (487 a.) $1 per ton. Santonins, (111.) $3 per lb. SarcocoUa gum, cr., (636.) Free. not cr., (94.) 10 Sarcophagus, red granite. (487 6., S. S., 10.) 20 Sardels, small eviscerated fish, in brine in kegs, as sardines, under 281 6 ,(S. S., 1481.) 40 Sardines and anchovies, in tin boxes, as follows : (281 ; see also, " Cans.") whole boxes, of not over 5 inches long, 4 wide, and 3]4 deep. 10 cts. each, half-boxes, of not over 5 inches long, 4 wide, and 1% deep. 5 cts. each, quarter-boxes, of not over 4% inches long, Z}4 wide, and lli deep. 23-^ cts. each. the same, in any other form, (281 b.) 60 Sarsaparilla, cr. drug, (636.) Free. Sash-stock, pine, (224, 822, S. S., 4958.) 20 Sassafras bark and root, cr., (636.) Free. oil of, (92.) 25 Satins, cotton, as cotton cloth, (S. S., 3889.) silk ch. val., (383.) 50 other, according to material. Satteens or sattines, cotton, as cotton cloth, (S. S., 3889.) silk and cotton, S. ch. val., (383.) 50 other, according to material. Satin-white, (87.) 25 Satin-wood, mfs. of, (232.) 35 unmfd., (818.) Free. Saucepans, iron, cast, (157.) 1J4 ct. per lb. iron, coated, tinned, or glazed, (201.) 3 cts. per lb. other, according to material. Sauces of all kinds. (284.) 35 Sauer-kraut, (775.) Free. Sausages, Bologna, (656.) Free. German, (656, S. S., 2220.) Free. other, (283.) 25 Sausage-skins, (776.) Free. Saw-blades or saw-blanks, (see "Steel.") Saw-dust, mahogany, impt. solely for dyeing or tanning, (158ii, Jan. 28, 1867, N. Y.) Free, other than for dyeing or tanning, (837 a., S. S., 4899.) 10 logs, (734.) Free. Saw-plates, circular, of steel, (177 b. and c): if valued 4 cts. or less per lb. 1 ct. per lb. and 45 if valued above 4, and not above 7 cts. 3 cts. per lb. if valued above 7, and not above 10 cts. i% cts. per lb. if valued above 10 cts. 4.14 cts. per lb. plates, other than above, (see " Steel.") Saws, all + + +, (175.) 40 Per ct. Saws (continued) : back-, (175.) 40 circular, (174, March, 1871, N. Y.) 30 cross-cut, (172.) 8 cts. per liu. ft. drag-, not over 9 inches wide, (173.) 10 cts. per lin. ft. over 9 inches wide, (173.) 15 cts. per lin. ft. hand-, (175.) 40 mill- and pit-, not over 9 inches wide, (173.) 10 cts. per lin. ft. over 9 inches wide, (173.) 15 cts. per lin. ft. Scaglioli tops for tables and other furniture, (484.) 35 Scales and scale-beams, according to materials. Scammony, or resin of, cr., (6.36.) Free. prep, for med. uses, (93.) 25 Scantling, sawed only, (.?ee " Lumber.") Scarfs, mfd. several in a piece, but separated be- fore importation, as wearing apparel, (Mail- lard V. Lawrence, 16 How., 261.) silk, or silk ch. val., (883, S. S., 4418.) 50 wholly or ptly. of wool, wstd., or hair, other than knit, (366.) 40 cts. per lb. and 35 Schedule E., when act of March 3, 1883, took ef- fect as to, (856.) Schools, common glass bottles for, dtbl., (S. S., 3044.) slates for, not free, (S. S., 3082.) Schools, sp. impt. for, (see "Academies" and "Special Importations.") Scientific apparatus, instruments, and preps, sp. impt., (see "Academies" and "Special Importations.") Scientific institutions and societies, sp. impts. for, (see "Special Importations.") Scilla, or squills, cr., (636.) Free. Scissors, (197.) 35 surgical, (216, S. S., 4758.) 45 Scoop nets, cotton, (324.) 35 flax, (336.) 40 Scotch bagging, double-warp, of jute, not fit for use in bagging cotton, (342, S. S., 1690; see alsoS. S., 1656.) 40 woollen caps, (366, Oct. 14, 1865, S. & T.) 40 cts. per lb. and 35 Scrap-iron, cast-, or wrought-,* (145.) ^xj of a ct. per lb. lead, old, fit only to be re-mfd., (189.) 2 cts. per lb. leather, old, (516.) Free. sOk, (eee " Silk.") steel,* (145.) I'o of a ct. per lb. Scraps or clippings of brass, (187.) l]4 ct. per lb. copper, old or new, (186 6.) 3 cts. per lb. Dutch-metal, (187.) I'A ct. per lb. Scratch-brushes of brass or other metal, (404, S. S., 5519.) 30 Screen paper, (391.) 25 plates, used in mfg. paper, may be imported for repair as machinery, under 831, (S. S., 3780.) for culm and slack, rule as to, (S. S., 3952.) made of portions of carpets or carpetings, are * " Nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that fias been in actual use and is fit only to be remanufactured," (145.) Under a like provision of the late laws the Department ruled that "pieces, punchings, and clippings of boiler-plates and sheet-iror:. wliich, altlii>Uf,'h fit fur remaniifacture only, have, however, never been in actual use prior to the importation,' were (iutiablu " as iron in form-: less finished than iron in bars, and more advanced tlian pig-iron," under the provision reproduced in the present law, (148 c.,) "that all iron in slabs, blooms, loops, or other forms less finished than iron in bar- and more advanced than pig-iron, except eastings, shall be rated as iron in bars and pay duty accordingly." SCHEDULE OF DUTIES. 79 I 30 45 20 Per ct. Screen (continued) : subject to the rates of duty imposed on like carpets or carpetings, (378 b.) fire-, and all other textile-, not portions of car- pets or carpetings, (378 c.) 40 riddle-, or sieve-, according to material, (see " Wire mfs.") Screws, wood, (181.) 2 inches long or over, 6 cts. per lb. 1 inch, and under 2 inches long. 8 cts. per lb. over ]/i inch, and under 1 inch. 10 cts. per lb. not over lA inch long. 12 cts per lb. metal, other than above, if gilt or plated, (210.) 35 not gilt or plated, (216.) 45 of whatever material, if finished indispensable parts of musical instruments, (469, S. S.. 44.''i3 ) 25 wooden-, nqt parts of musical instruments, (233.) 35 other than above, according to material. Screw-wire-rods in coils or loops, not lighter than No. 5, wire-gauge, valued at not over Z'^A cts. per lb., (180 a.) i% of a ct. per lb. Sculpture, if statuary, (470 a.) specimens of, specially imported, {see " Acade- mies," and " Special importations.") Scythes, (216.) Sealing, cording and, (see S. S., 3092-3.) wax, (485.) Seal oil, (92.) skin, mohair coating, cotton, worsted, and mo- hair, as worsted fabrics, under 363, (June 5, 1857, N. Y.) skins, dressed, (461.) Searches and seizures, as to obscene and immoral impts., (841.) Sea-root, unmfd. (837 a., S. S., 2793.) shells, unmfd., (780.) Free, stores, {see Pt. I., 1829 to 1832, also, 2037 to 2039, and T. D., 9.) weed, + +, (777.) Free, ■weeds, used for beds or mattresses, (744.) Free. "Sea-tangle tents," so-called, mfs. of sea-weed, (837 b., S. S., 4635.) Seating, hair-, (446.) 30 cts. per sq. yd. Seed-cane and seeds for Department of Agricul- ture, or U. S. Botanical Garden, (761.) Free, lac, (541.) Free. Seeds, agricultural, all -(- + +, (760.) Free, all + + f , (700.) Free, anise, (760.) Free, star. (760.) "Free, annotti, (760.) Free, aromatic, med. not edible, cr. and + -f +, (636.) Free. savie, not altogether cr. and + + +, (94.) beet, not sugar-, (465, S. S., 1790.) canary, (760.) Free, caraway, or carui, (636 or 640.) Free, cardamom, crude, (636.) Free, castor or castor beans, per bush, of 50 lbs.,* (16.) 50 cts. per bush, celery, (465, S. S., 1757, 1812, 1903.) chia, (7G0.) Free, conium cicuta, or hemlock, crude, (636.) Free, coriander, crude, (636 ) Free, cotton, for planting, (760.) Free, cummin, crude, (636 ) Free. Per ct. Seeds, fennel, crude, (636.) Free, fenugreek, crude, (636.) Free, flax or lin., per bus. of 56 lbs., (466.) 20 cts. per busli. flower, all -|- + +,(465.) 20 for Department of Agriculture, or U. S. Botani- cal Garden, (761.) Free, for mfg. pps., + -f +, (760.) Free. garden, + + -f , (465.) 20 hemp, (452.) J^ of a ct. per lb. horticultural, + -f -f , (465.) 20 jute, (760, S. S., 1629.) Free, medicinal, all + + +, crude, (636.) Free. not cr., (94.) 10 moon-, (4.52, S. S., 3451.) ]4ota. ct. per lb. of morbid growth, not edible, -h + +, crude, (636.) Free. not crude, (94.) 10 oil seeds of like character with hemp and rape, excepting flax or linseed, (452.) 14 of a ct. per lb. mustard, brown and white, (760.) Free. of forest trees, (760.) Free. pansley, (465, S. S., 1757.) 20 poppy, as oil seeds, under 452. !4 of a ct. per lb. rape, (452.) ]4 of & ct. per lb. sesame, or sesamum, (760.) Free. sugar beet, (778.) Free. cane, (760.) Free. Segars, {see "Cigars.") Seidlitz mixture, (29, 822.) 3 cts. per lb. powders, (93.) 2,' Seines, (347.) 2.^ Seine-twine, 347.) 2; Seizures and forfeitures, (841, 5, and G.) Selep or Saloup, (587.) Free. Seltzer bottles, gl. and met., (216, S. S., 49&5.) 4: water, artificial min. water. (38, S. S., 5325.) 3( bottles containing, pay add'l duty, under 133, 134. and 136, according to description.) Seminaries, special impts. for, {see " Academies.") Seneca root, crude, (636.) Free. ."Senegal gum. crude, (636). Free. Senna, in leaves, (636.) Free. Sepia, cuttle-fish bone, (686.) Free. Serges, mohair or worsted, as worsteds, under 363. Sesame, or sesamum seed, (760.) Free. Sewing-machines, (216.) needles lor, (205.) Sewing needles, (206.) silk, in the gum, (381.) purified, (383.) of spun silk, as distinguished from " Cordon- net," (383, S. S., 3900.) Sextants, brass, (210.) glass and metal, only 5 per cent, glass, (216, 823, S. S., 1606.) Shaddocks, in natural condition, (704.) Free. Shale, antliracite and bituminous, per ton of 28 bushels, 80 pounds to the bushel, (417 a., S. S., 5308.) 75 cts. per ton. illuminating oil distilled from, (81.) Shark skins, (779.) Free. Shavings, to be used in making paper and fit only for that use and for no other mf , (754 ) Free. Shawls, all, (excepting linen, silk, and wool,) * Tare allowed for the weight of the pods, (S. S., 582.) 80 SCHEDULE OF DUTIES. Per ct. Shawls {continued) : even when mfd. several in a piece, but sepa- rated before importation, were, under former laws*, dutiable as wearing apparel, (Maillard V. Lawrence, 16 How., 251.) broeh^, (366, S. S., 2838.) 40 cts. per lb. and 35 camel's hair, cashmere, or India, (366, S. S., 153.:..) 40 cts. per lb. and 35 cotton, (324 a.) 35 with woollen or worsted fringe, (366, S. S., 2678, 2694.) 40 Cts. per lb. and 33 lace-, (see " Laces," and notes to same.) merino, (366, S. S., 2997.) 40 cts. per lb. and 35 Shetland worsted, (366, May 1, 1867, C. K.) 40 cts. per lb. and 35 Of wool, knit, and commercially known as "woollen shawls," are dtbl. as such, under 362, (S. S., 5243, 5256,) to wit: val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts. per lb. and 40 wool, worsted, and silk, embroidered, (366, Jan. 28, 1862, N. Y., and Maillard v. Lawrence, 16 How., 251., S. S., 2821.) 40 cts. per lb. and 35 silk, (383.) 50 woollen, (362.) : val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 worsted, alpaca, or goat hair, not knit goods, (366, S. S., 5273.) 40 Cts. per lb. and 35 worsted lace, dtbl. under 366, (S. S., 1&J5, 1871.) 40 cts. per lb. and 35 Shears, cloth-, (197.) 35 horse, slightly curved scissors, (197, S. S., 3195.) 35 sheep, hedge, and garden, (216, March 30, 1865, Boston.) 45 Sheathing-felt, adhesive, for sheathing vessels, (696.) Free, metal, or yellow metal, f not wholly of copper, nor wholly or in part of iron, ungalvanized, in sheets, 48 inches long and 14 inches wide, and weighing from 14to34oz. per sq.ft., (194.) 35 old, and fit only for remf , (215, S. S., 4144.) 20 old brass, fit only for remf., (187, S.S., 712.) 1}4 ct. per lb. stripped from Amer. vsl. repairing at U. S. port, not an impt., (S. S., 4135.) same, taken from a foreign vsl., in a free port, and brought to the U. S. in that vsl., is dtbl., although such metal was of domestic mf., (S. S., 1783.) paper, (389.) 10 Sheep, American, exp. shorn, and returned bear- ing fleeces, (S. S., 2492.) Free, casings, mfd., for sausage casings, (776.) Free, living, (252.) 20 shears, (see above, " Shears.") skin boas, as wool clothing, (367, Oct. 5, 1871, N- Y.) 45 cts. per lb. and 40 10 Perct. Sheep-skins, dressed, with wool on, intended for use in the mf. of other articles, (461, S. S., 2269, 2584.) 20 same, finished for use as mats or rugs, (378 c.) 40 same, " hair sheep-skins," so-called, being raw pelts of sheep recently sheared, and wool of no commercial value, (719,8.8., 4009.) Free. same, tanned fur morocco, but unfinished, (462, 8. S., 3071.) same, from Hawaiia, with wool on, wool dtbl., (8. S., 3414.) same, raw, with wool on, (see " Wools on the skin.") without the wool, pickled, (719, S. S., 3070.) Free. Sheet-brass, (216.) copper, (186 rf.) iron or steel, (see those titles.) iron or steel, corrugated or crimped, (153 &.,) 1% ct. per lb. lead, (190.) 3 cts. per lb. music, printed, as printed matter, under 384. rubber, (see "India-rubber.") Sheetings, flax or hemp, Russian and other, brown or white, (349.) Sheets, willow-, for making hats, bonnets, or hoods, (448.) Shellac gum, crude, (636.) Free, varnish, (119, 8. S., 5300.) (But see title " Varnishes." Shell and bead bracelets, (396, 822, S. S., 4878.) baskets, (486.) boxes, and all similar articles, by whatever name known, -I- + +, (410.) combs, (419.) fish, (783.) Free, gold-, or gold-saucers, for painting, (216.) mfs., + -t- +, (480., S. S., 2896.) silver-, for painting, (216.) tortoise and other, unmfd., (809.) Free. Shells, imported as merchandise, and that have undergone any process of mf. by polishing, cutting, or acids, (486, Aug. 28, 1861, R. W., S. S., 2896, 3813.) of every description, unmfd., including those only cleansed and polished with acids, (780, 8. S., 1090, 3339, 3843.) Free, ornamental and fancy, engraved, carved, printed, etc., except jewelry, (486, Oct. 6, 1857, N. Y.) thin clippings of, called snail pearl, aurora pearl, etc., prepared for use in inlaid work, (486, 8. S.. 1108, 4428.) whole or parts, mfd., of every description, -i- -f -f , (486, 8. S., 4428.) Shingle-bolts, (781.) Free. Shingles, (226.) 35 cts. per M. under ordinary size, not dtbl. by measure- ment, (S. S., 3699.) 35 20 40 50 2f * Paragraph 367 of the present law, providing specifically for " cloaks, dolmans, jackets, talmas, ulsters, or other uut^nie payments for hidifs" and childrens' wear, .... composed wholly or in part of wool or worsted, the hair of the alpaca, gnat, or other animals (except knitgoods)," seems to me clearly to include slunvls of these materials, espt-cially under the above cited decision in Maillard !'. Lawrence, classifying shawls as wearing apparel, (excepting only those wholly of wool, or commercially known as " woollen shawls," specifically provided for by 3 .2.) .Referring to theca.se of Friedman t'. Arthur, the Department, (S. S., 5117,) says : "The principle estab- lished by the decision in this case is that shawls made partly of wool, and partly" of worsted, or other niate- ""■'■'*• out of whicli wool is the component of chief vahie, or which were known", commerciallv, as woollen shawls, when the act of l.sr,7 was passed, are to be classified a.s woollen shawls." T For the drawback on (certain, see Pt. I., 2182, and see, also, the provisions of the same as to yellow sheath- ing metal of which copper is chief value. SCHEDULE OF DUTIES. 81 Per ct. Shingles (cantinued) : sawed with planed edges, mfd. in N. Brunswick from Maine timber, not free under Sjy-tau, (S, S., 3790.) Shipbuilding materials remaining in bonded w. h. over one year, and withdrawn under 83-t or 835, are not liable to the adl. duty of lo per cent, imputed by Ft. I., 193:;, (S. S., 3040.) materials, withdrawals of, under 834-5, (see Regs, for, S. S., 1152, 1621, 1635, and 1637.) Ship-chronometers, or parts thereof, (413.) 10 equipments and repairs, {see 834 and 835 ; also, title " Vessels.'') Ship-knees, dressed, (734, S. S., 3602.) Free. Ship-materials, imported in bond, («ee special pro- visions for, 834-5; see, also, title "Special im- portations.") Shipment of diseased cattle prohibited, (S. S., 3867.) date of, defined, (S. S., 2155, 2184.) port of. The port or place in Canada where merchandise is laden on the railway car in which it arrives in the U. S., is to be consid- ered as the port or place of shipment. (S. S., 3165.) Ship- or boat-knees, as " Ship-timber," (734.) Free. Ship-planking, (734.) Free, defined, (S. S., 4012, 4346.) or planks, including " wales," " thickstuff," "bottom-planks," etc., (734, S. S., 3602.) Free, planks, with squared edges, (734, S. S., 4347.) Free. pumps, imported for repair of importing vessels under 835, (S. S., 1682.) Free. spy-glasses or telescopes, at the highest rates to which the comp. mat. of ch. val. is liable, (823, July 7, 1865, Boston.) Ships, wrought-iron, and iron and steel forgings for, (see "Iron" and "Steel.") Ship-timber,* (734, S. S., 3602.) Free. Shirt-bosoms, linen-, not tamboured or embroi- dered, and requiring to be sewed in shirt to fit for use, (336, May 18, 1859, N. Y.) 40 Shirt-fronts, linen, embroidered, (337, S. S., 1288.) 30 Shirtings, cotjton, as cotton cloth, flannel-, fulled, [see "Flannel.") linen-, (334.) Shirts, knit, or made on knitting frames or ma- chines, if cotton, {see " Cottons.") same, wool, worsted, or hair, {see " Knit goods," or " Worsted.") other ready made, wholly or partly of wool, worsted, or hair, (366.) 40 cts. per lb. and silk, (383.) all other, according to material. Shoddy, woollen. 10 cts. per lb. Shoe-binding, cotton, (324 a.) flax, (336.) hemp, (350.) silk, (383.) wool, worsted, or hair, (368.) 30 cts. per lb. and 35 Per ct. Shoe buckles, or other fastenings for shoes, or bootees, gilt or plated, (210.) 35 of any other metal, (216, S. S., 3667.) 45 cloths, dtbl. accoiding to material, horns, (399.) 30 knives, (197.) 35 lacets, or lacings, cotton, (324 a.) 35 silk and metal, S. ch. val., (383.) 50 patterns of bronzed leather, cut in form for up- per part of shoe, and embroidered in silk, S. md ch. toZ., (463, T. R., p. 58;?.) 30 pinchers or pincers, of case-hardened iron, (216, S. S., 788.) 45 thread, (336.) 40 vamps, mfs. of leather, (463, S. S., 5026.) 30 Shoes, arctic, so-called, of rubber and wool, as wearing apparel under 367, (S. S., 1530.) 45 cts. per lb. and 40 felt leather, part wool, as wearing apparel, (367, Oct. 21, 1864, N. Y.) 45 cts. per lb. and 40 horse-, mule-, or ox-, wrought-iron or steel, (162.) 2 cts. per lb. India-rubber, (455.) 25 lasting or prunella, (366.) 40 cts. per lb. and 35 leather, (463.) 30 leather and calf-hair felt, (367, S. S., 3011, 3393.) 45 cts. per lb. and 40 Nankin or nankeen uppers, (463.) 30 silk comp. ch. val., (383.) 50 wholly or ptly. of wool, not "outside gar- ments," (306, Dec. 15, 1806, S. & Bros.) 40 cts. per lb. and 35 Shoe-shank steel, as steel in sheets, (S. S., 4556.) slides, of chilled iron, (216, S. S., 4470.) 45 Shooks, packing-box and sugar-box, of wood, + + ^, (231.) 30 other, of wood, (233, S. S., 578 ; but see also, S. S., 3694.) 35 domestic, returned as barrels or boxes filled with foreign products under regs., (649 a.) Free. Shot, lead-, (130.) 3 cts. per lb. Shot-bags and shot-belts, leather, (463.) 30 Sliot-gun barrels, forged and rough-bored, (204.) 10 Shot-guns, all sporting breech-loading, (203.) 35 Shovels, fire-, brass or iron, (216.) 45 steel, or part steel, (216.) 45 with tongs and pokers, same as above, laborers', iron, with or without handles, (216.) 45 steel, or part steel, (216.) 45 Showbills, lithographic, and other printed, (384.) 25 Show-cards, printed, (384.) 25 Shrimps, or other shellfish, (783.) Free. Shrubs, + + +, (760.) Free, for department of Agriculture, or U. S. Botani- cal garden, (761.) Free. Shumac, (see " Sumac") Shuttlecocks and battledores, wood and leather, (463, S. S., 2842.) 30 if toys for children, (425.) 35 Sickles, (216.) 45 * " Such timber only as is evidently to be used for the frame or keel of a vessel, or its masts or spars, is en titled to free entry under the provision of 7*4 for "ship-timber." Boards and planks used in finishing a ves- sel are not comprehended under such provision, and are consequently liable to duty." (S. S., 1343,) The provisions for the fre;^ entry of ship-timber, in 734, and for lumber and timber, in 834, arc not inconsistent. Ship-timber includes only such timber as is evidently to be used as above-stated, and is absolutely free on importation, while under 834 the articles specified therein, which include not only ship-timber, but all lumber and timber, are free only when used in the construction of vessels for foreign trade. (S. S., 1655.) " Ship-timbor squared " was held to be free under 734. (S. S., 3602.) 6 82 SCHEDULE OF DUTIES. Per ct. Side-arms, (207 b.) 35 Sienna and sienna earths, (89.) dry, whether natural or burnt. }4 ct. per lb. ground in oil. VA ct. per lb. Siemens-Martin process, metal mfd. by, (see " Metal.") Sieves, hair and wood, (233.) 35 wire and wood, (216 ; but see also 182 c.) 45 Silesias, or twilled cottons, as cotton cloth. Silicate of soda, (76.) ^ ct. per lb. Silicates, alkaline-, (76.) 3^ ct. per lb. soluble-, (89, S. S., 3644.) 25 Silk* aerophanes, veil-goods, (383.) 50 all goods, wares, and merchandise, -f + -(-, made of silk, or of which silk is the comp. mat. ofch.val., (383.) 50 apparel, wearing-, (383.) 50 aprons, (383.) 50 bags, (383.) 50 bands, (383.) 50 barbe noires of black silk lace, ready for use, as clothing, (383, S. S., 1581.) 50 beaded trimmings, S. ch. val., (383.) 50 beads ch. val., (396.) 50 bindings, (383.) 50 bobbins, (383.) 50 bolting-cloths, (657.) bonnets, (400.) 30 boots or bootees, (383.) 50 bouquet-holders, (383, S. S., 5128.) 50 boxes, fancy, (383.) 50 braids, (383.) 60 button cloths, woven or made in patterns of such size, shape, or form, or cut in such man- ner as to be fit for buttons exclusively, (382.) 10 buttons, (383.) 50 caps, similitudes of hats or hoods, (400.) 30 other than above, (383.) 50 card cases and similar articles, (410.) 35 chamberg blanche, (383. Jan. 19, 1867. Feb. 16, 1867, A. T. S. & Co.) 50 cloaks, (383.) 50 clothing, (383.) 50 carded, (380.) 50 cts. per lb. cocoons, (785.) Free, combed. (380.) 50 cts. per lb. cordonnet of spun silk for mf. of fringes, etc., (3a3, S. S., 3798.) 50 cordonnet of spun silk, fit for sewing, as sewing silk, (383, S. S., 3900.) 50 cords, and cords and tassels, (383.) 50 corsets, (324 b.) 35 crapes, (383.) 50 crape veils, (383.) 50 cravats, (383.) 50 Donna Maria, (383.) 50 drawers, (383.) 50 dress goods, (383.) 50 ct. Silk embroideries, (383.) 50 fabrics, -t- -f- -f, (383.) 50 fans, (428.) 35 floss-, in the gum, (381.) 30 purified or dyed, (383.) 50 galloons, (383.) 60 gimps, (383.) 50 gloves, (383.) 60 grenadines, all, (383.) 50 handkerchiefs, (383.) 50 hats, (400.) 30 head or hair nets, (383.) 50 hoods, (400.) 30 hose, (383.) 50 in bond, cannot be withdrawn for dyeing, (S. S., 3187.) in the gum, not more advanced than singles, tram, or organzine, (381, S. S., 4047.) 30 knit-goods, (383.) 50 lace parasol covers, (383, S. S., 807.) 50 shawls or points, (383, Feb. 27, 1867, E. S. J. & Co.) 50 laces, (383.) 50 mfs., + + +, (383.) 50 mitts, (383.) 50 mixed articles or goods, or mfs. from two or more materials, + + +, are dtbl. at the highest rates at which the comp. mat. of ch. val. may be chargeable,! (823.) neck-ties. (383.) 50 nets and netting, (383.) 50 oil-cloth, (38:3.) 50 organzine in the gum, (381.) 30 cleansed of the gum, (383, S. S., 4047.) 50 ornaments for head-dresses, (383.) 50 parasols, (491 6.) 50 partially mfd. from cocoons or from waste silk, and not further advanced or mfd. than carded or combed silk, (380.) 50 cts. per lb. piece-, (383.) 50 plush, (383.) 50 hatters', composed of silk or of silk and cot- ton, (451.) 25 old or refuse, to be used in making paper, and fit for no other mf.. (754.) . Free, points. {See above "Silk lace shawls.") rags, new pieces or scraps, which can be used as button stuff or for other pps. without re- mf , (383, S. S., 3311.) 50 rags, old or refuse, other than above, and fit only for remf , -t- -|- -F, (481.) 10 raw, or as reeled from the cocoon, but not doubled, twisted, or advanced in mf. in any way, (784.) Free, raw, re-reeled in a country other than that of production, or if, in the process of re-reeling in the country of production, it is made to assimilate to the condition of what is com- * " The act of March 3, 1883, has the effect of repealing all previous enactments imposing rates of duty on silk and manufactures thereof." (S. S., 5676.) t Under this provision mixed fabrics or manufactures of silk and other materials, not specifically enu- merated in the tariff act, would seem to be dutiable, (if silk is not the component material of chief value,) at the highest rates to which articles of the same or similar class or desoriptii^n made wholly of the mate- rial of chief value, would be liable, under the provisions for'goods of that material. Thus, if the article should be a cloth of .silk and cotton, cotton chief value, and the specific rates for countable cottons should be the hiKbcst rates on like cotton cloths, it would lie dutiable as a countable cotton cloth. If on the other hand, it should be thread, hosiery, clothing, <>niliroi(lery, or other article pf-ovided for in paragraphs 318, ;f22, 323, .324, 32."i, and 326, it sliouldbe classified under the special provisions for cotton goods of like class or character. This provision does not tipply to arti<'les which are specifically enumerated and provided for, made of two or more materials, even if the materials are not named. SCHEDULE OF DUTIES. 83 Per ct. Silk {continued) : monly known as " single," or any further ad- vanced condition, is subject to duty as thrown silk in the gum not further ad- vanced than singles, etc., under 381, (March 28, 1806, N. Y., and June 19, 1866, B. H. & Son.) raw, " Taysaam re-reeled,"* (451, Oct. 23, 1857, N. Y.) Free. reps., (383.) ribbons, (383.) "bozeaux, " or round-cord or cotton-edge, (383, S. S., 1510.) faille, 383. April, 21, 1870, N. Y.) scarfs, (383.) scraps, for use as button stuffs, (383, S. S., 3311.) for other uses, (383.) serges, (;?83.) sewing-, in the gum, (381.) purified or dyed, (383.) of spun silk, (383, S.S., 3900.) shades, (491 b.) shawls, (383, S. S., 2747.) shirts, knit-, or other, (383.) shoes, (383.) singles, (381.) slippers, (383.) spun-, (381.) stockings, (383.) strings for musical Insts., (469, S. S., 4453.) strips or scraps, fit for use in making neckties, bows, buttons, etc., (383, S. S., 611, 3311.) sun-shades, (491 b.) thread in skeins, for embroidering, (381, S. S., 2004, 2050, 2827.) threads, purified or dyed, (381.) thrown-, in the gum. not more advanced than singles, tram, or organzine, (381.) tram, (381.) trimmings, (383.) twist, in the gum, (381.) or cordonnet, purified or dyed, (383, S. S., 2773, 2827.) or cordonnet of spun silk, fit for sewing, as sewing silk purified, (383, S. S.. 3900.) same, weighted for fringes, tassels, etc., (383, S. S., 3798.) or other mfs. of cloth woven or made in pat- patterns of such size, shape, or form, or cut in such manner as to be fit for buttons ex- clusively, (.382, S. S., 3311.) umbrellas, (491 6.) veil goods.t (383, S. S., 12C8, 1943.) veils and veiling, (383.) velvet ribbons, (383.) velvets, (383.) vestings, (383.) violin strings, (469.) warps, (381.) waste, (785, S. S., 3971.) Free, from pierced cocoons, (785 S. S., 3752.) Free. wearing apparel, (383.) webbing, (495, S. S., 4220.) wormgut, (714.) Free. 30 Per ci. Silk worms' eggs, (786.) Free, yarns, of every description, purified or dyed, (381.) 30 Svecified mixed manufactures, in part of, to wit ; and cotton beaded gimps, beads ch. val., (396, S. S., 4583.) 50 same, S. ch. val., (383, S. S., 4375.) 50 C. ch. val., (324 a.) 35 cloths, C. ch. val., (see note to above item of " Silk mixed fabrics.") laces, S. ch. val., (383, S. S., 4146.) 50 mufHers, S. ch. val., (383, S. S., 2559.) 50 poplins, S. ch. val., (383, S. S., 1854, 1923.) 50 seersucker clot:., S. ch. val., (383, S. S., 636.) 50 tapestries, S. ch. val., (383; S. S., 3125.) 50 velvet. S., ch. val.. (383.) 50 and metal braids, metal ch. val., (216, S. S., 4227.) 45 and metal pocket-books, (410.) 35 and rubber elastic, spun-, S. ch. val., (383, S. S., 4408.) 50 and rubber pouches, for holding chewing to- bacco, S. not ch. val., (453, S. S., 4922.) SO and rubber pouches for holding smoking to- bacco, (476 a.) 70 and wood dress ornaments, S. ch. val., (383, Oct., 18, 1864, Bost.) 50 boots, bootees, shoes, and slippers. S, ch. val., (383, Jan. 25, 1844, Oct. 21, 1864, N. Y. ; June 13, 1871, San Francisco.) 50 buttons, S. ch. val., (383.) 50 cotton, and ramie fabrics, S. ch. val., (383, S. S., 4218.) 50 elastics, S., rubber, and C, S. ch.val., (383,S.S., 3306.) 50 fausse glac^,silk, metal and cotton, silk not ch. val., (216.) 45 head-nets with rubber cord, (383.) 50 Japanese poplins, S. and C, S. ch. val., (383,. S. S., 1&51, 1923.) 50 lacets, silk and metal, S., ch. val., (383.) 50 plaited or patent gloves, S. and C, C. ch. val.,, (324 a., S. S., 3690.) 35 plaited shirts and drawers, C. ch. val., (324 a;,- S. S., 3771.) 35 serges, slight admixture of cotton, (383,- S. S., 1829.) 50 slipper patterns of cotton velvet, emb. with silk floss, S. ch. val., (.383.) 50 stoles and crosses, silk and metal emb., S. ch. val., (.383, S.S., 2851.) CO velvet bags or reticules, with metal clasps, S. ch. val., (410, S S., 2885.) 35 wearing apparel of every description, (except knit goods,) in part of wool, wstd., or hair is not classifiable under the silk schedule even when silk is the comp. mat. of ch. val., nor are any of the goods composed in part of wool, wstd., or hair, and specified in para- graph- 364 and 3i8, so classifiable. Silos, weight of, allowed as tare on sheet zinc in them, (S. S., 4112.) * This was raw silk " in the same state in which it came from the cocoon, having merely been transferred by reeling from the larger reel in which it was taken fro-.n the c )CO">n to a reel of smaller dimensions to adapt the skeins thus produced to the reels in use inmanvnaniif icforiesin this country, (Oct. 23, 1857, N.Y.) t Including Parisiennes. aeroy»hanes, Donna Maria, gaze c rpe Anslais. crfepe cr^pe, cr^pe de Chambord, grenadines, crepe turquoise crepe imperatrice, rolled and f )ldjd CTi'-;^e'i, etc., etc. 84 SCHEDULE OF DUTIES. Per ct. I Silver, articles, mfs. and wares, wholly or partly of, whether wholly or partly mfd., + + +, (216.) 45 bromide of, (92.) 25 bullion, (G66.) Free*. cabinets of coins, or medals of, (669.) Free, chloride of. (92.) 25 coins, (678.) Free, cyanite of. (92.) 25 embroideries, (216.) 45 epaulets, galloons, laces, knots, stars, tassels, and wings of, (427.) 25 foil, (216, S.S., 267.) 45 galerie-s, (216, S. S., 4204.) 45 galloons, (427.) . . 25 German, unmfd., (185.) 25 iodide of, (92.) 25 jewelry, (459.) 25 knots, (427.; 25 laces, (-127.) 25 leaf, per package of 500 leaves, (212.) 75 cts. per pack. medals, (740.) Free, nitrate of, in crystals or fused, (92.) 25 old and unfit for use without remf., as bullion, (666, T. R., p. 601. Free, ore, (752.) Free, oxide of, (92.) 25 plated coach and saddlery furnishings, (415.) 35 metal, (210.) 35 wares and articles of all kinds, (210.) 35 rattles for children, (425.) . 35 shell, or saucers for painting, (216, May, 1872.) 45 stars, (427.) 25 statue, not the work of a professional artist, (216, S. S., 1876.) 45 sweepings. (798.) Free. tassels, (127.) 25 toys, (425.) 35 watches, watch-cases, parts of watches and watch-materials, (494.) 25 wings of, (427.) 25 wire, (216.) 45 Silvered glass, {see "Glass.") wire, (210.) 35 Similitude clauses, or paragraphs 822 and 822 b., cannot be applied so as to remove an article from the dutiable list to tlie free list, (S. S., 3199.) Similitudes, non-enumerated, to enumerated du- tiable articles, how classified (822 and 822 6., and notes to same.) See. also, decision, April 24, 1858, N. Y.: to enumerated free articles, to wit : non-enumerated articles similar in material and quality and texture, and the use to which they may be applied, to articles on the free list, and in the manufacture of which no dutiable materials are used,* (825.) Free. Sinews, glue-stock, (511, S. 8., 1371.) Free. Singing-birds, (653.) Free. Per ct. Sirups, cane-, or beet-juice, {see " Sugar.") fruit, as fruit-juice, (301, S. S., 1868.) 20 medicinal, (93.) 25 proprietary, (99.) 50 sugar, (see " Sugar sirup," etc.) Sisal grass, (333 6.) 815 per ton. mfs., -I- -I- -i-,(351.) 35 Size gold, (711.) Free. Sizing, horn-pith-, (837 b., S. S., 4750.) 20 other, as glue, (1.) 20 Skates, (216.) 45 Skeletons, and other preparations of anatomy, (787.) Free. the same, artificial or imitations, are dtbl. ac- cording to mat, (S. 8., 3831.) Skelp, iron, sheared or rolled in grooves, (150 a.) 1)4, ct. per lb. Skins, alpaca-. Angora-goat, and sheep-, raw, with wool on : the wool is subject to the same rates as other wools of like description. (360 ; see " Wools.") ike same, raw, without the wool, (719 a. and 6.) Free, dry, salted, or pickled, (788.) Free, all other than above, and including them with- out the wool, raw, dried, salted, or pickled, but unmfd., (706, 719, 788.) Free. asses-, dressed and finished, (461.) 20 raw, unmfd., (719 c.) Free, tanned for upper leather, (461.) 20 bear, dressed and made up, or ptly. made up into robes or other articles, as mfs. of fur, (435, S. S., 3351.) 30 dressed, but not made up, (450, ibid.) 20 birds-, dressed, + + -}-, (461, S. S.,695.) 20 imported for millinery pps., being the entire skins, with plumage, bills, and feet of small birds, crude and unmfd., only temporarily stuffed, etc., /or preservation during voyage; dtbl. as crude ornamental feathers, under 429 a., 822, (S. S., 1454.) 25 the same, in the state of dressed and finished birds, for millinery ornaments, (429 b.) 50 the same, in the state of birds stuffed fortaxider- mic and all other than millinery pps., (652.) Free, buffalo-, but not made up, (450, 461, 822, Jan. 28, 1861, Sept. 28. 1863, Pembina, S. S., 3351.) 20 wholly or partly made up into robes or other articles, as mfs. of fur, (435, S. S., 3351.) 30 calf, tanned, or tanned and dressed, (461.) 20 chamois skins, as "skins dressed and finished," + + +, (461.) 20 deer, raw, (719.) Free, dressed and finished, all + + +, (461, S. S., 4882.) 20 dressed kid-, cut for gloves, (463, S. S., 3759.) 30 dried, all -t- + +, including specimens of nat. hist. sp. impt., (788, 793, S. S., 3328.) Free. fish, (510.) Free, for morocco, tanned, but unfinished, (462.) 10 * It will be seen that this provision differs essentially from that for dvHnh'e similitudes. This seems to require that an article must have all the qualities above-meutidiied, comhinnl, in order to be entitled to free entry ; that is to say, that it must not only be " similar in materiiil ami quality , and texture, and the use to which it may be applied, to some article on tha free list ; " but also that in the manvjacture thereof no dutiable uuiterial shall have been iwed.— Editor. SCHEDULE OF DUTIES. 85 Per ct. Bkins {continued) : fur-, dressed,* (450, S. S., 1377, 1489, 1744, 3640.) 20 fur-, of all kinds, raw or undressed, (706, S, S., 238, 684, 1489, 4185.) Free, fur, pulled, (see, below, "Skins pulled.") goat-. Angora, raw, without the wool, and unmf , (719.) Free, other than Angora-, raw, with or without the hair on, (709.) Free, goat-skin rugs,t («ee"Rugs.") gold-beaters', (710.) Free, goose, and swan, with feathers on, dressed, (461, S. S., 724.) 20 same, feathers removed and only down left on the pelt, (450, 461, 822, S. S., 4974.) 20 grebe, with feathers on, crude, (429 a.,S. S., 3682.) 25 in the hair, raw, {see " Hides.") japanned, patent, or enamelled, (461.) 20 kangaroo-, dressed with fur on, (450, S. S., 3640.) 20 same, tanned and dressed, but unfinished, (461, S. S., 3640.) 20 kid, dressed and cut for gloves, (463, S. S., 3759.) 30 lamb, whether Astrachan or Persian, dressed as fur, (450, S.S., 717, N. Y.) 20 finished for use as rugs, (378 c.) 40 leopard, dressed, (461.) 20 raw, (719, 788.) Free, morocco, finished, (461.) 20 or for morocco, tanned but unfinished, (462.) 10 nutria, raw, (719, 788.) Free, partially tanned, -|- + +, (460, S. S., 4802.) 15 pickled, raw-, (788.) Free, preserved, raw-, reported as "skins in the crust," or " alum-tanned," (788, S. S., 5222.) Free. " puPed," that is, of the hair which grows be- yond the fur, classified as furs on the skin undressed, under 706, (S. S., 238.) Free. raw-, or uncured, -f -I- -1-, whether dry, green, salted, or pickled, (719 a., 788.) Free, sable fur, cleaned and tipped, or partly dyed, but pelts wholly undressed, (706, S. S., 1489.) Free, seal, as other fur skins. shark, (779.) Free. sheep or goats, with wool or hair on, finished, fit, and intended for immediate use as rugs, dutiable as rugs, (378 c, Sept. 16, 1865, and March 5, 1866, N. Y.) 40 sheep, or sheep-pelts, closely shorn, raw, (719 o., or 788, S. S., 4069.) Free. for mf.. of morocco, (462, S. S.. 3671.) 10 from Hawaiia, with W. on, W. dtbl., (S. S., 3414.) raw or unmfd., with the wool on. {see, above, " Skins, Alpaca," etc.) Per ct. Skins {continued) : with W.on, tanned or "tawed," and dressed, but for other uses than as mats or rugs, (460, ,822, S.S., 2269, 2C84.) 15 split cow-hide, tanned and embossed for the mf. of bags, satchels, etc., (460, S. S., 5635.) 15 swan, (see above, " Skins, goose," etc.) tanned, all + -t- -I-, (460.) 15 partially, -(- -|- -I-, (460, S. S., 596.) 15 upper-leather, dressed, calf-skin and all other kinds, (461.) 20 vicugna, with the wool on, same as Alpaca, (Jan. 31, 1859, Phila.; see above, " Skins, alpaca," etc.) white fox, undressed, (706, S. S., 4.37.) Free. Skirts and skirting, balmoral, and goods of like description, or used for like pps., wholly or ptly. of wool, wstd., or hair, made up or mfd. exc. knit goods, (366.) 40 cts. per lb. and 35 Skivers, as skins in the same condition. Slab iron, (see " Iron.") Slack coal, rule as to screens for, (S. S., 3952.) Slate chimney-pieces, mantels, pencils, slabs for tables, and all other mfs. of, except roofing slates, (131, S. S., 400.) 30 split in the quarry, not skipped or trimmed, nor fitted for use, (837 6., S. S., 400.) 20 same, if fitted and ready for use, (131, ibid.) 30 Slates, of slate, (131.) 30 for schools, etc., not free, (S. S., 3082.) patent iron, with mineral coating. (216, Jan. 9, 1860.) 45 porcelain, painted or decorated, for settings of jewelry, fancy boxes, and furniture, classi- fied as porcelain ware, (125, S. S., 618.) 60 plain, (126, S. S., 618.) 55 roofing,! (132, May 23, 1866, Genl. Appr., Bait. ; alsoS. S., 574.) 26 Slaths, as pickets, (224, S. S., 2045.) 20 Sledges, blacksmiths', iron or steel, (165.) lYi cts. per lb. Sleeve buttons, ornamental, as jewelry, (459, S. S., 5315.) 25 other, {see " Buttons.") Sleighs, all, -h -H -h, as carriages, (412, 822, S. S., 3872.) 36 of immigrants, (see " Immigrants.") Slipper carpeting, worsted, dtbl. ac worsted mfs., under 363, (S. S., 2452.) cloths, according to material, patterns, embroidered, subject to same duty as like fabrics for other uses, (Nov. 1, 1867, N. Y. patterns, paper, engraved, and printed in colors, as printed matter, under 384, (S. S., 339. patterns, wool, {see " Woollens.") Slippers, same as Shoes. Smalts, (87, 822.) 25 * Fur skins, with trimming or pinking sewed on the edges, to be made into sleigh-robes, or small dressed skins or plates made into articles by sewing together parts thereof, to be used for lining various kinds of garments, or for making children's cloaks and sacks, were held dtbl. as mfs. of fur. (8. S., 2351, 4201.) t Goat skins, cut in such forms that when attached they would constitute a rug, and the pieces forming each separate rug rolled by themselves, held to be dtbl. as rugs, under 378 c. (S. S., 2825, 3063.) Goat-skins, dressed and very loosely stitched together and called " robes," but not finished for such use, but susceptible of being taken apart and used as rugs: also goat-skins which had been once sewed together for use as rugs, and had been ripped up and shipped in pieces to evade the payment of rug-duty, were held dutiable as rugs under 378 c. (S. S., 3063, 5484.) Goat-skins sewed together in a permanent manner and too large for use as, or to be made into rugs, with- out great loss and expense, but fitted for use as carriage- or sleigh-robes, were held to be dutiable as mfs. of fur. (S. S., 1556, 3351 , 3702. ) J 1200 slates counted as 1000 under trade custom. (S. S., 2396.) S6 SCHEDULE OF DUTIES. Per ct. "Smelts," {see Fish.) Smokers' articles, to wit :* cigar cases, finished or unfinished, (476 a., S. S., 2667.) holders, (476 a.) " special safety lights," 476 a., S. S., 1924.) lighters, mechanical, (476 a., S. S., 3067.) cigarette holders, (476 a.) papers, cut or prep, for use (476 a., S. S., 1732.) paper, in sheets and reams, (392, S. S., 1799.) cotton fuse, mfd. for and used by smokers, (476 a., S. S., 1778.) pipe-bowls, or pipe-heads of every description, including common clay, (476 a., S. S., 594.) canes containing pipes (476 a., S. S., 3692.) cases, pipe-stems, mountings, and all parts of pipes and pipe-flxtures, and all smokers' articles, (476 a.) the same, if metals are comp. mat. ch. val. (476 a.) screws, bone, adapted also to other uses, as mfs. of bone + +, (399, S. S., 4925.) sockets, (476 a., S. S., 3376. pipes, clay, colored and A'arnished, with rub- ber bands at mouth-piece, (476 a., Oct. 19, 1864, N. Y.) clay, having a small piece cf quill over the mouth-piece, or having a small turkey- bone-stem joined to the bowl by means of a quill, (476 a., S. S., 4174.) pipes, colored clay, (476 &., Oct. 19, 1864, N. Y.) meerschaum, wood, porcelain, lava, and all other tobacco smoking, excepting common, of clay, (476 a.) pipes, common of clay.t (1386, S. S., 228, 594.) white clay, with India-rubber bands at tips, or otherwise advanced beyond the common clay, (1386, Oct, 19, 1864, N. Y., March 4, 1867, J. M. Z.) pouches, leather, (476 a.,S. S., 3695, 4383.) table, so-called, (230, S. S., 4559.) Smoking-opium, {see " Opium.") Snails, (789.) Free. Snake-root, cr., (636.) Free. Snakes, living, not free, as specimens of nat. hist, under 793, but dtbl. under 252, (S. S., 3445.) 20 Perot Snuff, and snuflf-flour, mfd. of tobacco, (250.) 50 cts. per lb., also internal revenue tax (861 and Pt. I., 2091.) 8 cts. per lb. SnufiF-flour, unprepared, in whole or in part, (250.) 50 cts. per lb. Snuffers and trays, according to materials. Soap, all, hard and soft, + -I- +, including cr. palm-oil soap and " Softening," so-called, (8, S. S., 2434, 2920.) 20 Castile, (8, S. S., 1887.) '-0 fancy, perfumed, and all descriptions of toilet, 15 cts. per lb. 15 cts. per lb. Free. 15 cts. per lb. •>.) and shaving, (9.) Wind.sor, (9, S. S.,1860.) stocks, (712, 790.) tui-pentine, rosin, or common, i wash-balls, (9.) pans, according to materials. Societies. Books, maps, and charts, not more than two copies in any one invoice,! regalia,? gems, statues, II statuary, and specimens of sculpture, specially imported in good faith,1[ for the use of any society incorporated or es- tablished for philosophical, literary, or reli- gious purposes, or for the encouragement of the fine arts, (660, 771, S. S., 1206.) Free. importations by, for permanent exhibition, (see " Special importations.") importations by, for the erection of public mon- uments, {see " Special importations.") life-boats and life-saving apparatus, sp. imp. by societies for encouraging the saving of hu- man life, (731.) Free. philosophical and scientific apparatus, instru- ments, and preparations,** statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith, 1[ for the use of any society or institution incorporated or estab- lished for religious, philosophical, educa- tional, scientific, or literary purposes, or en- couragement of the fine arts, and not in- tended for sale, (759.) Free. religious- paintings, statuary, fountains, and other works of art, imported expressly for , presentation to^ (819 b.) Free. * Certain eathenware match-safes not dtbl. as " smokers' articles," (S.S., 2395.) Nor wax-matches in small tin boxes, (S. S., 2289.) But mechanical cigar and pipe-lighters, and the materials or parts thereof, held to be dtbl. as "'smokers' articles," (S. S., 3067.) t The Department, under the former law, decided that " the expression, ' pipes, clay, common or white,' covered all clay pipes which contain no other compound than clay, and are withnut any additional com- ponent after being cast. The phrase referred to includt's those made of conunon pipe-clay, which are ca'^t with ornaments of heads, animals, or other designs. The French clay seems to be the common pipeclay of France, and to be included in the word clay used in the statute quoted." (S. S., 3722.) I By the words in 660, " two copies in any one invoice," is meant two copies of each puUication contained therein, (S. S., 1206.) The term " books" includes pamphlets and tracts, (S. S., 2354.) Unbound plates of Audubon's Birds of America, imported for the " Public Library of Boston." and in- tended to be bound to match other volumes in the librarv, held to be free as unbound books under 660- (S. 8., 2549.) Books for reading clubs included under 660 (S S., 2611.) But not books for the order of" Knights of Malta," (S. S., 2818.) ? Silk scarfs, intended to be made into '-jallices," or .sack-cloths, for the useof a Hebrew congregation, not regalia in their incomplete state, (S. S., 2939.) Altar vases of decorated China are not regalia, (S. S., 2805. Set ntsn notes to 771.) II See 470 h.. and notes, and T. R., p. 603, for legal definition of the term "statuary." See also title "Stat- ues." An image of plaster of Paris and other mineral substance, is not a statue or statuary within the meaning of the law, (S. S., 2805.) II This does not include like articles imported by other parties, and purchased from them while in bond, by or for colleges, schools, etc., C^. S,, 1712.) "** This includes samples of chemical and pharmaceutical preparations, imported for a college of phar- macy, (S. S., 2-'.ll,) Also, cauterizing irons and galvanic apparatns for medical dispensarj', (S. S.. 2831.) But not photographs and lithographs for educational institutions, (S. S., &43, 2707.) SCHEDULE OF DUTIES. 87 Per ct. Socks, as stockings. Soda, acetate of, (92.) 25 aud potassa, tartrate of, or rochelle salt, (29.) 3 cts. per lb. arseniate, (92.) ash, (71, see kelp.) bicarbonate of, (73.) 25 14 ct. per lb. 1]^ ct. per lb. calcined-, or pearlash of soda, (73.) 1}4 ct. per lb. 1 ct. per lb. 1!4 ct. per lb. 1 ct. per lb. Free. 14: Ct. per lb. carbonate, (92.) caustic, (74.) chlorate, (92, S. S., 4109.) crystals, (72.) hydrate or caustic, (74.) hyposulphate of, (92.) lye, (92.) nitrate of, or cubic nitre, (830.) phosphate of, (92.) powders, (92.) sal, (72.) salicylate, other than proprietary, (93, S. S., 4109.) proprietary, (99, S. S., 4809.) salts of, + + +, (92.) salts of, + + +, if med. prep., (93, S. S., 4109) silicate of, (76.) }4 ct. per lb. stannate of, compounded of peroxyd of tin and caustic soda, peroxyd ch. val., (92, S. S., 1584.) sulphate, known as salt-cake, cr. or refined, (75.) super-carbonate, (73.) 1\^ ct. per lb. tartrate of potassa and soda, or rochelle salt, (29.) 3 cts. per lb. uranate of, (92.) water, as artfl. min. water, (38, S. S., 3747, 5325.) water glass, silicate of soda, (76, S. S., 4710.) ^ ct. per lb. Sodium, (metal), (791.) Free. salicylate of, (93, S. S., 3395.) sulphite, (93.) sulpho-carbonate, (92.) tungstate, pure, (92.) Softening liquor, (837 b., S. S., 3750.) Soft soap, + -I- +, (8.) Solanine, (92.) Sole-leather, Spanish or other, (460.) Soles, cork, as mfs. of cork, (422.) Soluble silicate, (89, S. S., 3641.) Sounds, fish-, (575.) Free. cod-, salted in barrels, as fish -|- + pickled in barrels, (279, 822, S. S., 1523.) 1 ct. per lb. " Sour crout," or sauer-kraut, (775.) Free. South American doubloon, value in Argentine is $15.70, (S. S., 3153.) Souvenirs, according to material or similitude. Soy, a sauce, (284.) Spa, or spaw, mineral water, which see. Spades, iron or steel, (216.) Spangles, gilt or plated, (210.) other metal, (216.) Spanish brown, (87.) flies, cantharides, cr., (0.36.) Free, grass for the mf. of paper, (691.) Free, mackerel, (see " Thon marine.") Spar adamantine, as emery, (426, T. R., pp. 565, 586.) 1 ct. per lb. statuary and jrnaments, (394.) Per ct. Spars, wood, timber used for, (217.) 2ii Spartateen coral, as other coral. Sparterie, for making or ornamenting hats, (792, S. S., 3199.) Free, for other purposes, (395, S. S., 3199.) 30 Special Importations, to wit : Academies, (see below, " Institutions," etc.) Agriculture, Department of, all plants, trees, shrubs, roots, seed-cane, and seeds, impt. by, (761.) Free. American artists, painting, statuary, fountains, and other works of art, the production of. But the fact of such production must be veri- fied by the certificate of a consul or minister of the U. S., endorsed upon the written de- claration of the artist, (81 9 a.) Free. Animals, sp. impt. for breeding pps., upon proof thereof, satisfactory to the Secretary of the Treasury and under regs. prescribed by him, (642 a., S. S., 2680, 5556.) Free. Books, maps, and charts, not more than 2 copies in one invoice, sp. impt. in good faith for the use of any philosophical, literary, or religious society, or for encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning in theU.S., (G60.) Free. Books, professional, of persons arriving in the U. S., (661, 815.) Free. Botanical Garden, U. S., all plants, trees, shrubs, roots, seed-cane, and seeds impt. by, (761.) Free. Cabinets, (see below, "Specimens.") Department of Agriculture, (see above, " Agri- culture.") Educational institutions, etc., (see below, " In- stitutions," etc., and above, "Books.") Effects, household,* books, libraries or parts of libraries, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale, (662, T. D., 46, 2724, 2768.) Free, personal and hou.sehold, not merchandise, of citizens of the U. S. dying abroad, (757.) Free, personal,* (not merchandise), including wearing apparel in actual use, professional books, implements, instruments, and tools of trade, occupation, or emplf)yment, of persons arriving in the U. S., but not to in- clude machinery or other articles impt. for use in any mfg. establishment, or for .sale, (660, 815.) Free, tourists', (.see S. S., 3673.) Embassies, foreign, exemption from duty is ac- corded by comity to all articles intended for the personal or family use of foreign ambassa- dors, ministers, or charges d'afi'aires to the U. S., but this is not extended to the importa- tions of secretaries of legations, attaches, or consuls, (.July 11, 18()6, H. F. S.) Exhibition, animals brought into the U. S.tem- pnrarHy, for a period not exceeding six months, for the purpose of exhibition oi * Saddlery neither household nor personal eifects, (S. S., 3321, 4145.) Paintings need not be portraits to be admissible as, (S. S., 4134.) 88 SCHEDULE OF DUTIES. Per ct Special Importations {continued) : compietition for prizes offered by an agricul- tural or racing association, a bond having been first given in accordance with the regulations, (6-11.) Free, all paintings, statuary, and photographic pictures impt. for exhibition by anyassocia- tion duly authorized under the laws of the U. S., or of any State, for the promotion and encouragement of science, art, or industry, and not intended for sale, entered under Treasury regulations, and bonds having been given for the payment of such duties as may be imposed by law on any of such importations as shall not be re-exported within six months, (832.) Free, all works of art, collections in illustration of the progress of the arts, science, or mfs., photographs, works in terra cotta, parian, pottery, or porcelain, and artistic copies of antiquities in metal or other materials, here- after impt. in good faith for permanent ex- hibition at a fixed place by any society or in- stitution established for tlie encouragement of the arts or science, and not intended for sale, nor for any other purpose than is above ex- pressed, and entered under regulations, to- gether with all such articles impt. as afore- said, and in bond March 3, 1883, (833.) Free. prorrided, that the parties impt. articles as afore- said shall be required to give bonds, with suf- ficient sureties, under such rules and regs. 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, transferred, or used contrary to the pro- visions and intent above stated, (833.) See provisions for the entry, free of duty, under Treasury regulations of importations to the following special exhibitions and expositions, as indicated, to wit ; exhibition of art and industry, to be held in Boston, in 1883. (Pt. I.. 2330.) exhibition of electrical apparatus, machin- ery, tools, and implements, and other ar- ticles used in scientific, mechanical, and manufacturing business and investiga- tions, to be held in Philadelphia, in 1883- 4. (Pt. I., 2354.) National mining and industrial exposition at Denver, in 1883. (Pt. I., 2366.) Southern exposition of the products of agri- culture, manufactures, and the fine arts, at Louisville in 1883. (Pt. I., 2367.) World's industrial and cotton centennial exposition, to be held in 1884. (Pt. I., 2352.) Fine arts, promotion of, (see, 6e/ow, " Institu- tions," etc.) Fish-oil, and fish of all kinds, the product of the sea-fisheries of Canada, Prince Edward's Island, New Foundland, and Labrador, by virtue of the Treaty of Washington. (855, Pt. I., 1806, S. S., 1837, 1981.) Free. Per ct. Hawaiian Islands. Oil and bone, the produc- tion of American fisheries, shipped from these islands directly to ports of the United States, under the Hawaiian flag, exempt from discriminating duty of 10 per ct., under treaty of Dec. 20, 1849, (see Dec. 28, 1864, to Sec'y of State, and Dec. 31, 1804, U. S. Consul, Honolu- lu.) The following articles, being the growth and manufacture or produce of the Hawaiian Islands, to wit: arrowroot; castor oil ; ba- nanas; nuts; vegetables, dried and undried, preserved and unpreserved; hides and skins, undressed ; rice ; pulu ; seeds ; plants ; shrubs, or trees ; muscovado, brown, and all other un- refined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as "Sandwich Island sugar;" syrups of sugar- cane, melado, and molasses; tallow, (Pt. I., 2232, and 2371 to 2381, S. S., 2962.) Free. Hawaii, mfs. from, must be of native mat. to be free under treaty, (S. S., 4202.) Hawaiian sugar above No. 20, D. S., dtbl., (S.S., 3262.) vvool skins, W. dtbl., (S. S.. 3414.) Immigrants, teams of animals, including their harness and tackle, and the wagons, sleighs,* or other vehicles actually owned by persons emigrating from foreign countries to the U. S., with their families, and in actual use for the purpose of such emigration, under Treasury regs., (642 b., S. S., 1929, 2056, 2388, 2403, 2439, 2823, 3143, 4136, and 4249.) Free. Indian goods. No duty shall be levied or col- lected on the importation of peltries brought into the Territories of the United States by Indians, nor on the proper goods and effects, of whatever nature, of Indians passing or re- passing the boundary-line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemption from duty aforesaid, (836.) Free. Institutions and societies, books, maps, and charts for, (see, above, " Books," etc., second paragraph.) philosophical and scientific apparatus, instru- ments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faitli for the use of any so- ciety or institution incorporated or estab- lished for religious, philosophical, educa- tional, seientiflc, or literary purposes, or en- couragement of the fine arts, and not intended for sale, (759.) Free, regalia and gems, statues, statuary and speci- mens of sculpture, where specially imported in good faith for the use of any society incor- porated or established for philosophical, lite- rary, or religious purposes, or for the encour- agement of the fine arts, or for the use or by order of any college, academy, school, semi- * Sleighs of immigrants may be legally admitted to free entry, provided they were actually owned by them at the time they quitted a foreign country, and provided they brought them to this country with the intenli»n of continuing to use them here, (S. S., 3715.) j c SCHEDULE OF DUTIES. 89 Per ct. Special Importations {contintied) : nary of learning, or public library in the United States, (771,) Free. Libraries, public, (see last item above.) Library of Congress, (see "United States," below.) Life-boats and life-saving apparatus, sp. impt. by societies incorporated or established to en- courge the saving of human life, (731.) Free. Machinery. Machinery for repair may be im- ported into the United States without pay- ment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said ma- chinery shall have been repaired, and the Secretary of the Treasury is authorized and directed to prescribe such rules and regula- tions as may be necessary to protect the reve- nue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting 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, (831.) Free. Maine. The produce of the forests of the State of Maine upon the Saint John River and its tri- butaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribe, (829.) Free, the produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being unmanu- factured in whole or in part, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall, from time to time, prescribe, (830.) Free. Mint, U. S., {see " United States Mint" below) Presentation. Paintings, statuary, fountains, and other works of art, impt. expressly for presentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society, (819 b.) Free. Public monuments, all works of art, collections in illustration of the progress of the arts, sci- ence, or mfs., photographs, works in terra cotta, parian, pottery, or porcelain, and artis- tic copies of antiquities in metal or other ma- terials, and like articles, impt. in good faith by any society or association for the purpose of erecting a public monument, and not for sale, and entered under regs., (833.) Free. provided, That the parties who impt, articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regs. as the Secretary of the Treasury may prescribe, for the payment of lawful duties Per ct. Public monuments {corJ.imied) : which .may accrue should any of the articles aforesaid be sold, transferred, or used con- trary to the provisions and intent above stated, (833.) Ship materials, all bars, iron or steel, bolts, iron or steel, composition metal, copper, hemp, lumber, manUa, nails, iron or steel, rods, iron or steel, spikes, iron or steel, timber, and wire-rope, which may be necessary for the construction and equipment of vessels built in the U. S. for foreign account and ownership or for the purpose of being employed in the foreign trade, including the trade between the At- lantic and Pacific ports of the U. S., after the passage of this act, may be imported in bond under sucli regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purpose, no duties .shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the U. S. more than two months in any one year, except upon the payment to the U. S. of the duties on which a rebate is herein allowed, (834.) Free. provided, That vessels built in the U. S. for foreign account and ownership shall not be allowed to engage in the coastwise trade of the U. S., (834 b.) all articles of foreign production needed for the repair of American vessels engaged ex- clusively in foreign trade may be with- drawn from bonded warehouses free of duty under such regs. as the Secretary of the Treasury may prescribe, (835.) Free. Societies, (see above, "Institutions" and "Books.") Specimens of natural history, mineralogy, and botany, when impt. for cabinets, or as ob- jects of taste or science, and not for sale, (793.) Free. of natural history, microscopic, on glass, (793, S. S., 3958.) Free. United States, all articles impt. for, the duty on which shall not have been included in the price, (645.) Free. United States, books, maps, and charts, impt. by authority, or for the use of the U. S., or for the use of the library of Congress, the duty on which shall not have been included in the contract or price paid, (659.) Free. United States mint, copper impt. for, (681.) Free. U. S. botanical garden, (see above, "Botanical," etc.) Wrecks, whenever any vessel laden with mer- chandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the U.S., and within its limits, for the period of two 90 SCHEDULE OF DUTIES. Per ct Special Importations (.continued) : years, and is abandoned by the owner there- of, 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 and without being obliged to enter the same at the custom house, but under such regs. as the Secretary of the Treasury may prescribe, (828.) Free. Spectacle cases, according to material, glasses, mfd., (143.) ^ pebbles, Brazil, (665.) Free, rough, (665.) Free. Spectacles, gilt or plated metal frames ch. val., (210.) i in other metal frames, (216.) i all others, according to material of ch. val., (823.) Spelter, in blocks or pigs, (193 a.) l]4 ct. per lb. in sheets, (193 b.) IM cts. per lb. mfs of, (216.) Spermaceti oil, (92.) '■ Spices, all + + +, ground or powdered, (96.) 5 cts. per lb. edible, all + + +, unground, (825.) Free, med. non-edible, cr., (63G.) Free. not cr., (91.) unground, the following, viz. ; cassia, cassia buds, and cassia vera, (524.) Free, cinnamon, and chips of, (526.) cloves and clove stems, (527.) ginger-root, (536.) mace, (546.) Xiutmegs, (551.) pepper of all kinds, (584.) pimento, (585.) Spiegeleisen, (145.) A of a. ct. per lb. Spike-lavender oil, (560.) Free. Spikes, brass or composition, (216.) copper, or copper ch. val., (216.) iron or steel, cut, (158.) 1^ ct. per lb. wrought, (162.) 2 cts. per lb. Spiles for wharves, round and unmld., (734.) Free. other than above, (217.) Spiral springs, (see below, " Springs.") Spirits, ammonia (118.) 50 cts. per lb. aromatic, (118.) 50 cts. per lb. distilled, and spirituous beverages and liquors, (see " Liquors.") distilled, containing 50 per ct. of anhydrous al- cohol, (101.) Si per gal. lac, (542.) Free, lavender, (118.) 50 cts. per lb. med. preps, known as, + + +, (118.) 50 cts. per lb. Per ct. 50 cts. per lb. 30 cts. per lb. 50 cts. per lb. 50 cts. per lb. 20 cts. per gal. Free. Free. Free. Free. Free. Free. Free. Spirits, of muriatic ether, (118.) of nitric ether, (110.) of nutmegs, (118.) of rosemary, (118.) of turpentine, (86.) proprietary preps., (99.) i Spirit varnishes, (119.) 81.32 per gal. and ■ Splice bars, or fish-plates, railway-, iron or steel, (160.) 1}4 ct. per lb. Split peas, (837 6., S. S., 652.) Spokes for wheels, wood, mfd., (233, T. R., p. 592.) sivme, rough-hewn, or sawed only, (222.) Spokeshaves, (216.) Sponges, (10.) Spool-thread, (see " Cottons.") Spools, wooden, (233.) Spoons, bone, horn, or ivory, (399.) britannia, gilt or plated, (210.) metal, other than above, (216.) wooden, (233.) Spot nets, silk, (383.) Sprats in oil, as sardines, (S. S., 2136.) Sprigs, iron or steel, cut, not exceeding 16 oz. to the M. (159.) iy.2. cts. per M. exceeding 16 oz. to the M., (159.) 3 cts. per lb. other than above, (216.) Springs for wigs, steel, (216.) iron wire spiral, furniture, (216.) Spring-steel, as steel sheets. Spunk, (794.) Free. Spun silk, (381.) Spurs, saddlery-, (415, April 12, 1871.) Spurs and stilts used in the mf. of earthen, stone and crockery-ware, (795.) Free, other, mfd. of clay, (127. S. S., 186.) Spyglasses, ships', (see "Ships' spyglasses.") other, according to material of ch. val., (823.) Squares, bone, horn, or ivory, (399.) gilt, or plated metal, (210.) of other metals, (216.) wood, (233.) Squills, or scilla, crude, (636.) Free. 45 Squirrel plates, skins dressed and joined to form large pieces, (435, S. S., 4201.) tails, dyed or dressed, as dressed furs on the skin, (450.) Stained glass, (143.) ware, (135.) Stair-rods and eyes, of gilt or plated metal, (210.) of other metals, (216.) Stamping of domestic cigars, re-imported, (see S. S., 5055.) Stannate of soda, (92.) Starch, burnt, or gum substitute, (19.) 1 ct. per lb. potato or corn,* (269.) 2 cts. per lb. rice, or any other, (269.) 2)^ cts. per lb. Stars, metal, (427.) Statuary, alabaster or spar, (394.) t all -I- -I-, (470 a.,S. S., 372, 587.) 20 55 25 * " Corn starch residuum," so-called, a coarse meal obtained from Indian corn in manufacturing starch, dtbl. as corn meal under 265 and 822, (S. S., 2700.) ,, , -,-,.•.. ,• *• * .c t " The term ' statuary,' as used in the law, is understood to be confined m its application to figures rep- sentiuL' living or deceased creatures, of whatever species, real or imaginary, in Jiill relievo, insulated m every part; luid whicli may be formed of marble, plaster, bronze, galvanized zinc, or (jther material appropriate to the " ' - - - . . . - -.-- - -- - . ently 1857, p -., , . ,^ , „ 4240.) The component material of which the tigi are statuary or not, but may extend to wooden ligures, (S. b., 6b04.) liee fa. fa., 515o, an to the evidence to be required by the appraiser us to statuary. SCHEDULE OF DUTIES. 91 Per ct. Statuary {continued) : statuary, fountains, paintings, and other works of art, the production of American artists, but the fact of sucli production must be verified by the certficate of a consul or minister of the United States, indorsed upon the written de- claration of the artist, (819 a., April 30, 1858, Baltimore, S. S., 372, 587, 693.) Free, but the term " statuary," as used in the laws now in force, imposing duties on foreign im- portations, shall be understood to include professional productions of a statuary or of a sculptor only,* (470 ft.) Imported expressly for presentation to national institutions, or to any Sfate, or to any muni- cipal corporation, or religious corporation or society, (819 b.) Free, specially impt., {see " Special importations.") cast in molds made by sculptor of original, (470 a., S. S., 3926.) 30 of bronze, by American artists, when free, (S. S., 3452.) {see the same, and S.S., 4403, as to copies.) if not works of art, by professional artists, dtbl. according to material. Statues, {see " Statuary " and " Special importa- tions.") Statue, sandstone, cut by professional sculptor, (470 a, S. S., 3968.) 30 Statuettes, -|- + +, works of art, the original con- ception and production of sculptors, dtbl. as statuary, under 470 a. 30 china, porcelain, parian, bisque, earthen, stone, or crockery ware, painted, printed, gilded, or otherwise decorated or ornamented in any manner, (125.) 60 same, plain white, if not works of art, by profes- sional sculptors, but only copies or re-produc- tions by artisans, (126.) 55 not works of art, -|- + -h, according to material. Statutes, construction of by Departm't, (T. D., 15.) Stave-bolts, including heading-bolts, (781.) Free. Stavesacre, crude, (636.) Free. not crude, (94.) 10 Staves of wood, of all kinds, (223, S. S , 3694, 4680.) 10 Stays, boiler-, steel or wrought-iron, (169.) 3 cts. per lb. Steam-dredge, (S. S., 1380, T. D., 19.) engines, (216.) 45 iron for, {see " Iron.") flues, pipes, and tubes, steel or wrought-iron, (169 ) 3 cts. per lb. Steamers, small iron, impt. as cargo, (216, S. S., 469.) • 45 Stearine, (837 6., S. S., 5049, 5091.) 20 residuum, also known as " hard-pitch," " candle tar," "candle residuum," and "colopony," (837 6-, S. S., 5049.) 20 when fit only for soap.stock, (790.) Free. Per ct. Steel— all + -f -f , (183 o.) 45 Provided, that all metal produced from iron or its ores, which is cast and malleable, of what- ever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or con- verted, cast, or made from iron or its ores by the crucible, Bessemer, pneumatic, Thomas- Gilchrist, basic, Siemens-Martin, or open- hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equivalents, or by any fu- sion or other process which produces from iron or its ores a metal either granular or fi- brous in structure, which is cast and malle- able, excepting what is known as malleable iron castings, shall be classed and denomi- nated as steel, (183 6.) no description of iron or steel, nor any manu- facture of, nor any partly mfd. article of, is entitled to any allowance or reduction of du- ties for partial loss or damage in consequence of rust or of discoloration, (184.) ALL SPECIFIED FORMS OF, 1. General, to wit: alloys, used as substitutes for steel tools, axe-shaped, (S. S., 1486, see proviso below.) bands, of all gauges and widths, bars, (see proviso below,) and excepting axle-bars, angle-, or bent-, (S. S., 5121; see proviso below,) bevelled, {see proviso below,) tapered, (see proviso below,) with raised borders, (S.S., 4906.) billets, blanks, die-, pressed, sheared, or stamped, of sheet or plate steel, or combination of iron and steel, punched or not, other than those for railway tires and wheels, and other than axle-blanks, blocks, die-, blooms, other than for railway tires or wheels, by whatever process made, castings, all descriptions and shapes of, whether dry sand-molded, iron-molded, or loam-molded, clock-springs, in sheets, (S. S., 52.53.) cogged ingots, by whatever process made, other than those for railway tires and wheels, connecting-rods, {see proviso below,) crank-pins, shafts, die-blanks, blocks, gun-molds, not in bars, hammer-molds, or swaged steel. * " The term ' statuary,' as used in the law, is understood to be confined in its application to ' figures rep- resenting living or deceased creatures, of whatever species, real or imaginary, in full relievo, insulated in every part,' and which may be formed of marble, plaster, bronze, galvanized zinc, or other material appro- priate to the composition of an ' object of taste.' Sculptures of figures, in mezzo- relievo, cannot, therefore, consistently with the construction of the law given by the Department, be admitted " as statuary. (Treas. Reg. of 1857, p. 603.) .See further definitions of, (S. S., 4416.) Marble rustic cross not classifiable as statuary, (S. S., 4240.) The component material of which the figures are made does not control the question whether they are statuary or not, but may extend to wooden figures,(S. S., 5604.) See S. S., 5155, as to the evidence to be required by the appraiser as to statuary. 92 SCHEDULE OF DUTIES. Per ct. Steel hoops, of all gauges and widths, ingots and cogged ingots, other than for railway tires and wheels, by whatever process made, pins, crank-, and wrist-, piston-rods, {see proviso below,) plate-steel, pressed, sheared, or stamped shapes, or blanks of, -|- -|- +f plates, of all thicknesses and widths, (see proviso below,) propeller shafts, (S. S., 4683, see proviso be- low,) rods, connecting- and piston-, (see proviso below,) shafts, steamer, crank, and other, shapes, pressed, sheared, or stamped, of sheet-, or plate-steel, or combination of steel and iron, punched or not, (see proviso below,) sheet- or plate-, pressed, sheared, or stamp- ed shapes or blanks of, -(- -|- -|-, punched or not, (see proviso below,) sheets, of all gauges and widths, (S. S., 4662 ; see proviso below,) slabs, by whatever process made, steamer-shafts, strips, of all gauges and widths, (see proviso below,) substitutes for steel tools, alloys used as, swaged-steel, or hammer molds, tapered bars, (see proviso below,) tools, alloys used as substitutes for, wire-blooms, (S. S., 4999.) wrist-pins, all the above classes of steel, -f- -|- -(-, (177, a. and 6.) val. not over 4 cts. per lb. 45 val. above 4 and not above 7 cts. 2 cts. per lb. val. above 7 and not above 10 cts. 2% cts. per lb. val. above 10 cts. 3)4 cts. per lb. provided, That on all iron or steel bars, rods, strips, or steel sheets, of whatever shripe, and on all iron or steel bars of irregular shape or section, cold-rolled, cold-hammered, or polished in anyway in addition to the ordinary process of hot-rolling or hammering, there shall be paid in addition to the rates provided on the same classes of iron and steel not so cold-roUed, cold-hammered, or polished, (177 c.) ]4 of a ct. per lb. in addition, aggregating as follows, to wit, (177 b. and c.) : val. not above 4 cts per lb. ^ of a ct. per lb. and 45 val. above 4 and not above 7 cts. 2% cts. per lb. val. above 7 and not over 10 cts. 3 cts. per lb. val. above 10 cts. S]4 cts. per lb. and on steel circular saw-plates there shall be paid 1 ct. per lb. in addition to the above rate, (177 d.) making the total duty thereon as follows, to wit: circular-.saw plates, (177 6. and d.) val. not above 4 cts. per lb. 1 ct. per lb. and 45 val. above 4 and not above 7 cts. 3 cts. per lb. Per ct. Steel, circular saw-plates (continued ; val. above 7 atid not above 10 cts. 3?^ cts. per lb. val. above 10 cts. 4% cts. per lb. axle-bars, (166.) 2]4 cts. per lb. blanks, (166.) 2>^ cts. per lb. axles, forgiugs for, without reference to the stage or state of mf., (166.) 2^4 cts. per lb. corrugated or crimped sheet steel, (153 b.) li*!;Ct. per lb. flat, with longitudinal ribs for the mf. of fenc- ings, (180 b.) ^a of a ct. per lb. forgings, -(- -|- -f-, of whatever shape, or in what- ever stage of mf., (167.) 2'^ cts. per lb. plates, galvanized or coated with zinc or sijclter or other metals, qr any alloy thereof, ex- cepting what are known commercially as tin-plates, terne-plates, and taggers' -tin, pay in addition to the dutvon like plates, not galvanized or coated, (151 c.) ^ of a ct. per lb. in addition, coated with tin or lead, or with a mixture of which these metals are a component part, by the dipping or any other process, and commercially known as tin-plates, terne- plates, and taggers'-tin, (153 a.) 1 ct. per lb. rail-ends, (183 a., S. S., 3914, 4896.) 45 scrap-, but nothing deemed scrap-steel, except waste or refu.se steel, that has been in actual use, and is fit only to be re-mfd., (145.) ^^ of a ct. per lb. sheet-, polished, planished, or glanced, by what- ever name designated, (152 a.) 2]4 cts. per lb. wire-rods, rivet, screw, nail, or fence, round, in coils and loops, not lighter than No. 5, wire- gauge, valued at not over 3]4 cts. per lb., (180 a.) ft of act. per lb. flat, with longitudinal ribs for the mf. of fenc- ing, (180 b., S. S., 4175.) j'jj of ct. per lb. wire, (see " Wire.") Railway and Ship-steel, to wit : forgings of, for vessels, steam-engines, and locomotives, or parts thereof, weighing each 25 lbs. or more, (103.) 2 cts. per lb. rails, flat, punched, (149.) j^ of a ct. per lb. tee (T,) weighing not over 25 lbs. to the yd., (149.) i»;Of act. peryd. railway bars, wholly or partly of, weighing over 25 lbs. to the yd., (147.) 817 per ton. fish-plates, (160.) 1% ct. per lb. splice-bars, (160.) 1% ct. per lb. tires, locomotive, car, and other, or parts thereof, wholly or partly mfd., (179 a.) 2>^ cts. per lb. wheels and tires, ingots, cogged ingots, blooms, or blanks for, witliout regard to the degree of mf., (179 b.) 2 cts. per lb. and steel-tired wheels, for railway pur- pcses, whether whoUy or ptly. finished, (179(1.) 2>^ cts. per lb. Structural Steel, to wit : angles, beams, building forms, bulb-beams, car-truck channels, channels, columns, and parts and sections of, SCHEDULE OF DUTIES. 93 Per ct. Steel {contirmed) : Structural Steel, to wit : deck-beams, girders, joists, posts, and parts or sections of, TT columns and posts, TT steel, and all other structural shapes of steel, (178.) 1% ct. per lb. Steel, Manufactures of, to wit : anvils, part steel, (163.) 2 cts. per lb. axes, (21C.) 45 axle bars and blanks, (166.) 2M cts. per lb. axles, and parts thereof, (166.) 2}4 cts. per lb. forgings for, without reference to the stage or state of mf., (166.) 2)4 cts. per lb. beads and bead-trimmings of, (396, S. S., 2994.) 50 " Bessemer sheet-iron," so-called, as steel in sheets, (S. S., 327.) blacksmiths' hammers and sledges, (165.) 2}4 cts. per lb. boiler-tubes, flues, or stays, wrought, (159.) 3 cts. per lb. bolt-blanks, (164.) 2]4 cts. per lb. bolts, with or without threads or nuts, (164.) 2}4 cts. per lb. brads, not exceeding 16 oz. to the M., (159.) 2}4 cts. per M. exceeding 16 oz. to the M., (159.) 3 cts per lb. buttons, (407.) 30 chain or chains, of all kinds, of steel not less than % of an inch in diameter, (171.) 1% ct. per lb. of less than % and not less than % of an inch. 2 cts. per lb. of less than % of an inch. 2}4 cts. per lb. cotton ties, not thinner than No. 20 w. g., (155.) 35 crowbars, (165.) 214 cts. per lb. cutlery, -f- + -|-, (197.) 35 files, file-blanks, floats, and rasps, of all cuts and kinds, (176.) not over 4 inches long. 35 cts. per doz. over 4 inches and under 9 inches long. 75 cts. per doz. 9 inches long and under 14 inches long. 81.50 per doz. 14 inches long and over. S2.50 per doz. fish-plates, (160.) 1% ct. per lb. floats, (see, above, " Steel files," etc.) flues, boiler-, wrought, (169.) 3 cts. per lb. foils, and foil-blades, (207 b.) 35 forgings of. for axles, without reference to the stage or state of mf , (166.) 2}4 cts. per lb. -f + -(-, of whatever shape, or in whatever stage of mf., (167.) 2]4 cts. per lb. for vessels, steam-engines and locomotives, or parts thereof, weighing each 25 lbs. or more, (163.) 2 cts. per lb. forks, table-, (197.) 35 hammers, blacksmiths', (165.) 2V4 cts. per lb. all others than blacksmith.^', (216.) 45 hinges, finished and hinge-blanks, (164.) 2]4 cts. per lb. hoops for baling pps., not thinner than No. 20, w. g., (155.) 35 jewelry, (459.) 25 knife-blades, for pocket-knives, (216, S. S., 1363.) 45 Per ct. Steel (continued) : knives, table-, (197.) 35 other, (see " Knives.') manufactures, articles or wares, -^ + -f, wholly or partly of, whether wholly or partly mfd., (216.) 45 nails, cut, (158.) \]4 ct. per lb. hob-, wrought, (168.) 4 cts. per lb. horse-shoe, (168.) 4 cfcs. per lb. wire, (168.) 4 cts. per lb. wrought, -I- + -f , (168.) 4 cts. per lb. nuts, wrought, (162.) 2 cts. per lb. as parts of, and with bolts, (164.) 2V^ cts. per lb. pipes, or tubes, wrought, other than boiler-, (170.) 2^ cts. per lb. plates, engraved, (199.) 25 railway wheels, etc., (see, above, "Steel rail- way," etc.) rasps, (see, above, " Steel flies," etc.) rivets, (l&l.) 2^A cts. per lb. savv-plales, circular, of steel, (177 b. and c.) if valued 4 cts. or less per lb. 1 ct. per lb. and 45 if valued above 4, and not above 7 cts. 3 cts. per lb. if valued above 7, and not above 10 cts. 3% cts. per lb. if valued above in cts. 4i cts. per. lb. all + + +, (175.) 40 back-, (175.) 40 circular, (174. Slarch, 1871, N. Y.) 3i cross-cut, (172.) 8 cts. per lin. ft. drag-, not over 9 incTiea wide, (173.) 10 cts. per lin. ft. over 9 inches wide, (173.) 15 cts. per lin. ft. hand-, (175.) 40 mill- and pit-, not over 9 inches wide, (17n.) 10 cts. per lin. ft. over 9 inches wide, (173.) 15 cts. per lin. ft. screws, commonly called wood-screws, (181.) 2 inches and over long. C cts. per lb. 1 inch and under 2 inches long. 8 cts. per lb. over ]4 inch and under 1 inch long. 10 cts. per lb. not over ]4 inch long. 12 cts. per lb. all other, as mfs. of steel + + +. (216.) 45 shoes, horse-, mule-, and ox-, (162.) 2 cts. per lb. shovels, (216.) 45 skates, (216.) 45 sledges, blacksmiths', (165.) 2'^ cts. per lb. other than blacksmiths', (216.) 45 spikes, cut-, (158.) 1'4 ct. per lb. wrought, (162.) 2 cts. per lb. splice-bars, railway, (160.) 1!^4 ct. per lb. sprigs cut, (159.) not exceeding 16 oz. to the M. / 2]4 cts. per M. exceeding 16 oz. to the M. 3 cts. per lb. squares. (216.) 45 stays, boiler-, wrought, (169.) 3 cts. per lb. swords and sword-blades, (207 6.) 35 tacks, cut, (159.) not exceeding 16 oz. to the M. 2)4 cts. per M. exceeding 16 oz. to the M. 3 cts. per lb. track-tools, (165.) 23^ cts. per lb. tubes, boiler-, wrought, (169.> 3 cts. per lb. other than boiler, wrought (170.) 2% cts. per lb. washers, wrought, (162.) 2 cts. per lb. wedges, (165.) 2)4 cts. per lb.. 94 SCHEDULE OF DUTIES. 25 30 20 Per ct Steel wire, (see " Wire.") zithers, unstrung, (469, S. S., 4361, 4367.) "21 Steel-yards, (216.) 4^ Steels, for sharpening knives, (197, S. S., 5413.) 3c Stems of plants, etc., nied. and not edible, crude and + + +, (630.) Free, not crude, (94.) IC Stereoscopes, glass ch. val., (143.) 4f Stereoscopic views, printed or photographed, (384, S. S., 3211, 5574.) painted on glass, if works of art, (370, S. S., 3142.) same, not ranking as works of art, (143, S. S., 4695.) Stereotype plates, (199.) broken, dtbl. as type-metal under 213, (S. S., 1559.) Stick-lac, (.541.) Free. Sticks, bamboo reeds, no further mfd. than cut into suitable lengths for walking-sticks or canes, or for sticks for Umbrellas, parasols, or sun-shades, (646.) Free. crude, to wit: all partridge, hairwood, pimento, orange, myrtle, and all other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or walking-canes, (812.) Free. for umbrellas, parasols, or sun-shades, finished or not, + -f +, (492.) for walking, finished, (409.) same, partial'ly mfd., but unfinished, (409.) same, with pipe-bowl attached, (476 a., S. S., 3692.) Stilettos, (197.') Stilts, used in the mf. of earthen, stone, and crockery ware, (795.) Free. Stirrups, saddlery, (415.) Stockings, hose and half-hose, cotton, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, wholly of cotton, or cotton ch. val., and no part wool, wstd., or hair, (323, 824.) the same, and all other goods, all cotton, made on knitting machines or frames, and + -f , (322.) linen and thread, (336.) emb., -f + -f , (u37.) silk, (383.) knit of wool, wstd., or hair, wholly or in part, as knit-goods under 363, (see " Knit goods.") other wholly or ptly. of wool, wstd., or hair, (306.) 40 cts. per lb. and Stock locks, metal, (216.) Stoles, emb., silk and metal, S. ch. val., (383, S. S., '2Si,l.) Stomach-pumps, according to material. Stone ballast, not merchantable, if landed, (837 a S. S., 374, 1424, 1542.) Stone bottles, containing spirituous liquors or sparkling wines, (olO, S. S., 5053 ) 3 cts. each. •Stone-head nails, (127, May 28, 1800, R. & Co.) c^ay-, (215. S, S., 1055.) Ink bottles, glazed, (126, March 16, IS^, Boston.) 35 40 10 Per Stones, ayrstones, (720, 765.) Free. Bristol, (837 a.) buhr, (see " Buhrstones.") color-, or mullers, (837 6., S. S., 5048.) cornelian, unmfd., (480.) curling-, or quoits, (685.) Free, filtering, (837 b.) filtering, unmfd., (837 a.) for ballast, (see above, " Stone br.llast.") freestone, granite, sandstone, and all other building and monumental, unmfd. or un- dressed, except marble, (487 a., S. S., 2840, 5452.) U per ton. same, hewn, dressed, or polished, (487 b.) grind-, finished or unfinished, (438.) Sl.75perton. lime-, rough, for burning into lime, as cr. min., (215, May 8, 1866, Detroit; but see S. S., 289;\) lime and sand, used for sinking cribs for piers, (837 a., S. S., 35.) lithographic, not engraved, (732.) Free. old engraved, 7iot free, (S. S., 1925.) load-, (733.) Free, mill, (see " Buhrstones.") oil-, as " Hones," (720.) Free, paving-, unmfd. and undressed, except marble, (487 a.)* $1 per ton. same, hewn, dressed, or polished, (487 6.)* split in slabs, rough, and sawed square, etc., (487 a.,* S. S., 4178.) U per ton. polishing, (765.) Free, precious, of all kinds, unset, (480.) pumice, (767.) Free, rag, (837 a.) rotten. (773.) Free. touch-, (837 6.) whet-, (720.) Free. Stoneware, (see " Earthenware," etc.) resembling parian, (126, S. S., 3819.) Storax or styrax, med. balsam, (588.) Free. Stoves and stove plates, cast-iron, (157.) 1}^ ct.per lb. of sheet and cast iron, sheet ch. val., (216, S. S., 3587.) Straifs oil, (92.) Straw, flax-, (327.) $5 per ton. unmfd., (796.) Free, baskets, (305.) baskets, lined and ornamented with wool or wstd., dtbl. under 362 or 363 respectively as mfs. + + of W. or wstd., (S. S., 3419.) braids and trimmings, for bonnets, hats, and hoods, (448.) hats, bonnets, or hoods, (400.) knives, (216.) mfs. of, + -t- -f , (395.) twisted, for forming braids, etc., (837 b., Tr. Reg., p. 586.) Straws, for juleps and other drinks, (837 6., July 16, 1876, N. Y.) Strings, of gut, for musical insts., (671.) Free. same, for other pps., (488, S. S., 2037.) ' of metal and other materials, for musical insts., met. ch. val., (409, S. S., 4153.) sa7«e, S. ch.val., (469, Ibid.) * This seems to me to be the proper classification under the changed pliraseology of the new law, (487), which seems to be suftieiently comprehensive to cover all kinds cf stone, except marble and the mere rub- ble or refuse of tlie quarries. SCHEDULE OF DUTIES. 95 Strontia, acetate of, (92.) carbonate of, (92.) mineral carbonate of, (631.) muriate of, (92.) nitrate of, (92.) oxalate of, (92.) Per ct. 25 25 Free. 25 25 25 oxide of, or protoxide of strontia, (631.) Free. Strontianite, (631.) Free. Strontium, (215.) 20 Strychnia, or strychnine, in crystals or pulv., (3U.) 50 cts. per oz. acetate of, (30.) 50 cts. per oz. bromide of, (30.) 50 cts. per oz. citrate of, (30.) 50 cts. per oz. with iron, (93.) 25 muriate of, (30.) 50 cts. per oz. nitrate of, (30.) 50 cts. per oz. phosphate of, (30.) 50 cts. per oz. sulphate of, in crystals or pulv., (30.) 50 cts. per oz. valerianate of, (30.) 50 cts. per oz. all other salts of, (30.) 50 cts. per oz. Studs, gold, without settings, (459.) 25 others, without settings, if jewelry, real or mock, (459, S. S., 5315.) 25 if not jewelry, dtbl. according to material. set with pearls or precious stones, or imitations thereof, (4.59, Tr. Reg., p. 587, S. S., 5315.) 25 Stummels, short pipes, (476 a., S. S., 4925.) 70 Stump joints, iron or steel, (216.) 45 Styptic cottons, (93, S. S., 4987.) 25 Styrax, (.'88 ) Free. Subacetate of copper, (635.) Free. Substances expressly used for manure, (505.) Free, mineral, in a cr. state, + + +, (215.) 20 vegetable, for beds and mattresses, (744.) Free, fibrous, + + +, (333 6.) $15 per ton. Succinic acid, (594 ) Free. Succory root, as chicory, (288.) 2 cts. per lb. Sugar beet, seed, (778.) Free, box shooks, (231.) 30 candy, not colored, (242.) 5 cts. per lb. and all other confectionery, + + +, made wholly or in part of sugar, val. at not over 30 cts. per lb., (243.) 10 cts. per lb. same, val. above 30 cts. per lb., or when sold by the box, package, or otherwise than by the lb., (244.) " 50 cane, (286 or 837 a., S. S., 1720, 2022.) 10 cane juice sirup, {see "Sugar, sirup of.") cane slips, (76). ) Free, grape-, or glucose, (21.) 20 of milk, (797.) Free, or acetate of lep,d, the .same article, (T. R., p. 553, S. S., 411,) dtbl. as follows : brown, (53.) 4 cts. per lb. white, (54.) 6 cts. per lb. Sugars, all not above No. 13 Dutch standard in color, and aU Per ct. Sugars, concentrated melada, concentrated molasses, concrete, melada,* sirup of beet juice, sirup of cane juice, and tank-bottoms, testing by the polariscope not above 75 de- grees, (235-6.) 1 1'Vo ct. per lb. and for every additional degree or fraction thereof shown by the polariscopir test, (236.) 1 Ji; of a ct. per lb. in add. all above No. 13 Dutch standard in color are classified by said standard and pay duty as follows, to wit (237.) : all above No. 13, and not above No. 16, (238.) 2i\^s Cts. per lb. all above No. 16, and not above No. 20, (239.) 3 cts. per lb. all above No. 20, (240.) Si^J'o cts. per lb. tinctured, colored, or in any way adulter- ated after being refined, val. not over 30 cts. per lb., (243.) 10 cts. per lb. (Secretary of the Treasury toselect and fur- nish standards from time to time, see Ft. I., 1876.) (also to prescribe and require samples to be taken, see Ft. I., 1877.) confectionery, all -I- + +, made wholly or in part of sugar, and val. at not over 30 cts. per lb., (243.) 10 cts. per lb. same, val. above 30 cts. per lb. or sold by the box, package, or otherwise than by the lb., (244.) 50 molasses, testing by the polariscope above 56 degrees, (241.) 8 cts. per gal. testing not above 56 degrees, (241.) 4 cts. per gal. damaged, how examined, (S. S., 3713.1 Hawaiian, above No. 20, dtbl., (S. S.. 3262.) rule as to retentions for sampling and weigh- ing, (S. S., 3562.) rules for sampling, (S. S., 4386.) sampling and weighing of, (S. S., 3417, 3430.) sampling of, for drawback, (S. S., 3879.) tare on, (see S. S., 366.'>.) damage allowance on, (S. S., 4150.) Sulphate of alumina, (32.) 60 cts. per 100 lbs. ammonia,t (37.) 20 baryta, mfd., (41.) !4 of a ct. per lb. unmfd., (40.) lo copper, (51.) 3 cts. per lb. iron, (.52 ) ,=, of a ct. per lb. lime, plaster of Paris, ground or calcined, (477.) 20 unground, (628.) • Free, magnesia, or Epsom salts, (62.) J^ ct. per lb. morphia, (123.) $1 per oz. potash, (70.) 20 quiiiia, (629.) Free, soda, (75.) 20 zinc, (92.) 25 * The act of March 3, 1875, Sec. 3, provided that " Melada shall be known and defined as an article made in the process of sugar-making, being the cane-juice boiled down to the sugar point, and containing all the sugar and molasses resulting from tlie boiling process, and without any process of purging or clarification, and any and all products of the sugar-cane imported in bags, mats, baskets, or other than tight packages, shall be considered sugar, and dutiable as such," (Ft. I., 2J05.) t Sulpliate uf ammuuia is not entitled to free entry as a manure, although intended for that use, (S S , 1711.) 96 SCHEDULE OF DUTIES. Per ct. Free. Free. Sulphide, antimony, (600.) arsenic, (601.) copper paste, (837 b., S. S., 1863.) Sulphides or sulphurets, + + +, (92.) Sulphur or brimstone, + + +, (632.) Free, lac or precipitated, (633.) Free, ore, as pyrites, or sulphuret of iron in its nat- ural state, containing not over S14 per cent, of copper, (144 b.) 75 cts. per ton. but all containing over 2 per cent, of copper » pays for the copper it contains, (144 c.) 2].^ cts. per lb. in addition. refined, in rolls, (77.) $10 per ton. sublimed, or flowers of, (78.) $20 per ton. Sulphurets, as sulphides, {see above.) Free. 50 cts. per lb. Free. ^ of a ct. per lb. Free. $15 per ton. Sulphuric acid, (594.) ether, (106.) Sumac, crude, (509.) ground, (11.) extract of, (11.) wood, dried, (636, S. S., 4461.) Sunn, or sunn-hemp, (333 b.) Sun-shades, silk or alpaca, (491 6.) frames, etc., for, {see "Umbrellas.") Super-carbonate of soda, (73.) 114 ct. per lb. Suppositories, (93.) Surgeons' instruments, not cutlery, according to material. Surgical appliances, various, duty on, (S.S., 4987.) Suspenders, cotton, (324 a.) India-rubber, in whole or part, no part silk, wool, worsted, or mohair, (453.) leather, (463.) mixed materials, {see 823.) silk, (383.) wool, worsted, or hair, wholly or partly, (368.) 30 cts. per Ib^ and webbing for, according to material. Swaged steel, {see " Steel.") Swan's down and feathers for beds, (650.) Free. skins, dressed, (461 or 450.) Sweepings of silver or gold, (798, S. S., 167.) Free. Sweetmeats, all -h -I- +, (322 a.) glass jars or bottles filled with, dtbl. under 133, 134, or 136, according to quality of glass. Swiss muslins, dotted and figured, (324 a., S. S., 4868.) Sword-blades, (207 6., S. S., 2047.) knots, metal, (427.) Swords, including blades, packed with other parts of swords, grips, scabbards, etc., (207 b., S. S., 2047, 2881.) TABLE-CLO'fHS, cotton damask, (325.) linen, (334.) fasteners, brass or iron, (216.) copper, (216.) knives and forks, other than silver, gold, or german silver, (197.) silver, gold, or german silver, (216.) mats, not exclusively of vegetable mat., (378 c.) of vegetable material exclusively, dtbl. ac- cording to material, or as non-enumerated mfs. slabs, of slate, (131.) tops, composition, or scagliola, (484.) Tables, wood, as house and cabinet furniture under 230. 20 50 Per ct. Tables {continued) : marble or mosaic tops for (468, S. S., 3858.) 50 with slate or mosaic tops, finished, (230, S. S., 3858.) 35 Tacks cut, (159.) not exceeding 16 oz. to the M. 2)4 cts. per M exceeding 16 oz. to the M. 3 cts. per lb. tinned, (216.) 45 other than above, (216.) 46 Tacum fibre, (837 a., S. S., 3105.) 10 Taggers' iron, all commercially known as com- mon or black taggers' iron, whether put up • in boxes or bundles or not, (151 b.) tin, (153 a.) 1 ct. per lb. Tags, paper, printed, (384.) Tailors' irons, (157.) 1% ct. per lb. Talc, cr , (215.) powdered, (837 b.) prepared for tailors' use, (837 6., S. S., 4503.) Tallow, (489.) 1 ct. per lb. candles. (408.) Talmas, wholly or ptly. of wool, wstd., or hair, for ladies' or children's apparel, (367.) 45 cts. per lb. and Tamarinds, in their rough and natural condi- tion, and retaining their acid flavor, (799, T. R., p. 587.) Free, in cr. molasses, (799, S.S., 5552.) Free, preserved in sugar, brandy, or molasses, (302 a., 35 T. R., p. 587, Aug. 28, 1858, Boston.) 35 Tamboured mfs. of linen, + + -f, (337.) 30 30 Tambourines, (469.) 25 30 if toys, (425.) 35 Tampico fibre, or istle, (333 b., S. S., 3320.) 50 $15 per ton. cloth of, as grass cloth, (,%1, 822, S. S., 390.) 35 50 Tank bottoms and tank-footings, as melada un- der 236, (S. S., 301.) Tanned calfskins, (461.) 2(; leather and skins, (see" Leather " and " Skins.") Tanners' knives, (216, March 30, 1865, Boston.) 4.") Tannic acid, (109.) $1 per lb. ^ Tannin, (109.) U per lb. Tanning, cr. articles for, + + -h, (509.) Free. Tapers, of all kinds, (408.) 20 Tapes, cotton, (324 a.) 35 35 Harlaem, (324 a.) 85 35 leather, (463.) 30 25 linen, (336.) 40 measuring, linen, (336.) 40 leather, (463.) 30 silk, or taste, (383.) 50 tailors', leather, (463.) 30 in silver, or German silver cases, (216.) 45 40 Tapestries, according to material. 35 Tapioca, cassava, or cassada, (800.) Free. 45 flake, pearl, or flour, (800, S. S., 3161.) Free. 45 Tar, coal-, cr., (80.) 10 wood-, (79.) 10 35 Taraxacum, or dandelion-root, (290, S. S., 3289.) 45 2 cts. per lb. 40 Tare, on leaf tobacco, (S. S., 4018, 4676.) on licorice, (S. S.,3460.) on sugar, (S.S., 3613, 3665, 4023.) Tares, black, (605.) Free. Tarlatane muslin.s, as cotton cloth. Tarpaulin, double warp, as mf. of jute, -|- -h -I-. dtl>l. under 334, (S. S., 1617.) Tarpaulings, hats, (400.) SO SCHEDULE OF DUTIES. 97 Per Tartar, cream of, (18, S. S., 1551.) 6 ctp per lb. cr. argal or argol, (519.) Free. partially refined, Including lees crystals, (31.) 4 cts. per lb. Tartar emetic, or tartrate of antimony, (92.) Tartaric acid, (14.) 10 cts. per lb. Tartrate of soda and potassa, or rochelle salt, (29.) 3 cts. per lb. Tassel.'^ and cords, metal, (427.) silk, (383.) silk and cotton, S ch. val., (383.) wool, wstd, or mohair, wholly or ptly., (3f)8.) 30 cts. per lb. and Tax, Int. Rev., (861-6fi.) Teams of animals, including their harness and tackle, and the vehicles actually owned by persons emigrating from foreign countries to the U. S. with their families, and in actual use for the purpose of such emigration, un- der regs , (642 h., and see Regs., art. 384 ; also T. D., 23, 46, 94, and S. S., 2388, 2724.) Free. Tea-mats of grass, (395, S. S.. 3635.) sets, toy-, (425, S. S., 3485.) plants, (802.) Free. Teapots, according to material. Teas.* (801) Free. Brazilian or mat?, also known as Heva Yerba and Paraguay-tea. (8.37 b.. S S., 3909.) tin cans containing, admitted free of duty, (S. S., 5332.) Teasels, (803.) Free. Tef^ali marble, as marble, (P. S.. 2306.) Tee*h, elephants', unmfd., as ivory, (726.) Free. other, mfd., (490.) unmfd., (804.) Free. Telearraph cable, old-, copper wire and gntta percha, not free, (S. S., 3573.) P'lles, with or without the bark, as round unmfd. timber, (734, S. S., 1595.) Free, wire, or cable, (.ve " Wire.") Telegraphic cable cores, copper and gntta per- cha. (216, P. S., 3008.) Telegraphy, insulators for use in, dtbl. according to material. Telescopes, all, at the highest rates to which the comp. mat. of ch. val. is liable, (823, July 7, 1865, Boston.) Telescopic discs, partially finished, (143, Jan. 18, 1A59, Boston.) object-glasses, or optical discs, edges ground or cut, (135, Aug. 5, 1858, Boston.) Tennis balls, covered with fine woollen flannel or cloth, dtbl. under 362, as mfs. In part of wool, + + +, (S. S., 4009, 5382.) of rubher, (451, S. S., 5542.) Terra alba, aluminous, (805.) Free, other, (477, S. S., 2485, 4093.) cotta statues, in bas-relief, (127, S. S., 372.) works in, sp. impt. for permanent exhibition 45 14 ct. per lb, 114 ct, per lb. Free. }4 ct. per lb. 1^ ct. per lb. 1 ct. per lb. 25 Per ct Terra (contin-ued) : or public monument, (see "Special Impor- tations.") de sienna, (89.) umbra, (89.) dry. ground in oil. japonica. (806.) dry. ground in oil. Terne plates or sheets, (153 a.) mfs. of, (216, S. S., 2329.) Teutenegue, (see " Tutenag.") Theatrical dresses, hats, and costumes, parts of the professional personal wardrobes of actors bringing them, intended in good faith for their own professional use, held to be profes- sional implements, (815, S. S., 4721.) Free, properties, scenery, etc., owned by managers of theatres, and to be used by actors in their em- ploy, dtbl , (S. .«., 4686, 4773.) Thein, or caffein, (93.) Thermometers, and similar articles, according to material. Thimbles, according to materials. Thon marine, or tunny, or Spanish mackerel, (280.) 5(1 cts. per 100 lbs. Thread buttons, (107.) cotton, spool-thread, when on spools contain- ing not over 100 yards eacLi, (326.) 7 cts. per doz. spools. the same when on spools containing over 100 yds., is subject for every 100 yds., or fraction thereof, in excess of 100 yds., to an addi- tional duty of 7 cts. per doz. spools, thread, t yarn, warps, or warp-yarn, ull, in whatever form, except spool-thread, to wit: (318 a.) val. not over 25 cts. per lb.. (318 6.) 10 cts. per lb. over 25 and not over 40 cts., (318 c.) 15 cts. per lb. over 40 and not over 50 cts., (318 d.) 20 cts. per lb. over 50 and not over firt cts., (318 e.) 25 cts. per lb. over 00 and not over 70 cts., (318 /.) .33 cts. per lb. over 70 and not over 80 cts., (318 g.) 38 cts. per lb. over 80 cts. and not over SI, (318 A.) 48 cts. per lb. over SI, (3181) flax or linen, (336, S. S., 4877.) laces, {see " Laces.") pack-, flax or linen, (336.) other according to material, shoe-, linen, (336.) silk, other than sewing-silk, twist and floss, (381.) 45 40 40 40 30 * See " Act to prevent the importation of adulterated and spurious teas," (Ft. I., 2358 to 2365; sec also Reg- ulations as to, S. S.,5636.) t Upon inve itigation it is found that the weight of cotton-thread varies from one to one and a half per ct., according to the condition of the atmosphere, and that no uniform invoice weight can be given of such thread shipped from Europe to this country. To ascertain the true weight on which diities should be levied in case of importation from Europe of such thread, or of cotton yarn, j^ou will, when an importation is found to exceed in weight the amount noted in the invoice, allow not exceeding one per ct. for increase in weight caused by absorption of mois- ture on the voyage, provided there is no reason to suspect fraud or error in the invoice, (S. S., 2590.) 98 SCHEDULE OF DUTIES. Thread socks and stockings, (336.) patent-, or gill twine, (347.) Thyme-, origanum oil, (583.) Free. Thymol, (92.) Tickings, cotton, as cotton cloth. Ties, cotton-, of iron or steel, not thinner than No. 20, w. g., (155.) " neck-, according to material. railroad, of wood, (769, S. S., 2673.) Free. Tiles, enamelled and " celeste," (125, S. S., 3352, 3714.) encaustic,* (129, S. S„ 2419.) for draining, (130, 822, T. R., p. 588.) marble paving-, (467 6.) $1.10 per cub. ft. ornamental, for wainscotings, etc., (125, S. S., 3714.) painted or decorated, (125, S. S., 3705, 3714.) roofing and paving.t all colors, + + +, (130, S. S., 3352.) slate, (131.) "Spanish printed glazed," (125, S. S., 3714.) Timber, hewn or sawed. (217.) round, unmfd., + + +, (734.) Free, sawed, other than for building wharves, held to be dtbl. as lumber, (S. S., 5380.) ship-, (734.) Free, squared or sided, + -f -f , (218.) 1 ct. per cub. ft. used for spars and in building wharves, (217.) vessel or ship-, sp. impt., (see "Special Impor- tations.") Tin bars, blocks, or pigs, (807.) Free, boxes, (216.) cans covering tea, (S. S., 5332.) Free, crystals of, (92.) dross, (215, S. S., 3604.) fish-cans,t {see " Fish.") foil, (216, S. S., 2674.) for roofing, being tin plates, with ends turned down and fastened together for use in roof- ing, (153, S. S., 513, 1462.) 1 ct. per lb. grain or granulated, (807.) Free. Japanned ware of, + + -f, (457.) liquor, (92.) mfs. wholly or partly of, + + +, (216.) muriate of, (92.) ore, (807.) Free, oxide of, (92.) oxymuriate of, (92.) plates or sheets, iron or steel-, coated with tin or lead or with a mixture of which these metals are a component part by the dipping or any other process, and commercially known as tin-plates, terne-plates, or taggers' tin, (153 6.) let. per lb. iron or steel, other than above, galvanized or coated with tin,? (see "Iron" and "Steel.") damage on allowed, S. S., 3-510.) reflectors for Christmas trees and like pps., (425, S. S., 3797.) • Per ct. 40 26 Per ct. 25 35 45 35 Tin, roofing-, continuous, (153 b., S. S., 1462.) 1 ct. per lb. salts of, (92.) taggers'-, (153 b.) 1 ct. per lb. terne-, (153 6.) 1 ct. per lb. Tincal, or cr. borax, (43.) 3 cts. per lb. Tinctures, fragrant, for toilet, (99.) medicinal, alcoholic, (118.) 50 cts. per lb. opium, (122.) proprietary, (99.) toilet, (99.) Tippets of fur, (435.) wholly or ptly of wool, wstd., or hair, (except knit goods,) for ladies' and children's appa- rel, (367.) 45 cts. per lb. and others, dtbl. according to material, as clothing or wearing apparel. Tires, railway-, or parts of, (179 a.) 214 cts. per lb. Tissues, for hats, etc., (448.) Tivoli boards, cheap, for chds. toys. (425, S. S., 3357.) Toasters, cheese or bread, (216.) Tobacco in bales from Sumatra, tare on, (S. S., 4676.) Tobacco, internal revenue tax on, (861.) leaf, of which 85 per cent, is of the size and fineness suitable for wrappers, and of which over 100 leaves are required to weigh a lb., if not stemmed, (246.) 75 ets. per lb. same, stemmed, (246.) |1 per lb. and internal revenue tax of 8 cts. per lb. all other in leaf unmfd. and not stemmed, (247.) 35 cts. per lb. mfd. of all descriptions, and stemmed tobacco, -h 4- +, (249.) 40 ets. per lb. and internal revenue tax of 8 cts. per lb. scraps, including cuttings and clippings, dtbl. as mfd. tobacco, (S. S.,2486.) stems, (248.) 15 cts. per lb. unmfd., all -i- -I- 4-, (2.51.) re-impt., domestic, directions for stamping, (S. S., 5338.) Toile ardoisee, canvas slate, coated with a com- pound part rubber, and for use as a substitute for slates or blackboards, (453, 822, S. S., 2614.) Toilet preparations, the following, viz. : essences, extracts, toilet-waters, cosmetics, hair-oils, pomades, hair-dressings, hair-restoratives, hair-dyes, tooth-washes, dentifrices, tooth- pastes, aromatic cachous,and other non-alco- holic perfumeries or cosmetics, -f- + +, used or applied as perfumes or applications to the hair, mouth, or skin, (99.) cologne water, and other alcoholic perfumeries, (100, Dee. 23, 1867, April 8, 1868, Boston.) S2 per gal. and lavender water, alcohol, or dist. spts. pr. in., as as alcoholic perfumery, (100, S. S., 1776.) $2 per gal. and 40 * This includes the so-called " Mittlach tiles," (S. S., 2410.) + Glazed cncinistic and paving tiles used for paving, and differing only from the ordinary tiles in being glazed, held dutial>lc as encaustic and paving tiles, resiteetively, (S. S., 2785.) t Tin cans, mfd. in the U. S., of foreign material, exporti'd with drawback, filled with domestic salmon, and returned in same condifion, held to be dutiable as mfs. of tin, (S. S., 3221.) Tin cans, filled and exported with drawback not weighaMe, (S. .^ , 3302.) Tin cans, landing certs, on exportation, (S. S., 3659.) ? Strips of iron tlius coated with tin, to be mfd. into hoops for buckets, etc., dutiable under 151 c, (S. S., 2591.) SCHEDULE OF DUTIES. 99 Per ct. Toilet, lavender water, without alcohol, (99, ibid . ) 50 vials and bottles, cut or ornamented, (135.) 45 vinegar, alcohol, or dist. spts. pr. in., as alcoholic perfumery, (100, S. S., 1776.) $2 per gal. and 50 same, without alcohol, (99, ibid.) 50 Toilets, miniature, for dolls, (425, S. S., 569.) 35 Tomatoes,* (286, S. S., 1843.) 10 Ton, see definition of, (1913 Pt. I., S. S., 5933.) Tongs, metal, other than gilt or plated, (216.) 45 gilt or plated, (210.) 35 Tonics, proprietary, (99.) 50 other, med., alcoholic, (118.) 50 cts. per lb. med., non-alcoholic, (93.) 25 Tonnage tax, schedule of rates, (S. S., 3365.) on Spanish vessels, (S. S., 3402.) Tonquin, Tonqua, or Tonka beans, (808.) Free. Tools of immigrants, (815.) Free. Tooth brushes, (404.) 30 pastes, powders, and washes, (99.) 50 picks, quill, (837 b., S. S., 1291.) 20 other, according to material. Topaz, real, (480.) 10 Imitation of, composition, (420.) 10 Tops, composition or scagliola, for tables and other furniture, (484.) 35 Torchon laces, linen, (337, S. S., 5215.) 30 Tortoise shells, (809.) Free. mfs. of, + + +, (486.) 25 Touchstones, (837 b.) 20 Tourists' effects, (see S. S., 3673.) Tow of flax, (330.) SIO per ton. of hemp or codilla, (330.) $10 per ton. yarn, called " green tow yarn," duty as on " flax yarns," (335, Dec. 2, 1864, Phila.) 35 Toy bells, small brass-, (425, S. S., 3382.) 35 magnets, (736, S. S., 5293.) Free. Toys, (425.) 35 covered with sheepskin with wool on, (425, S. S., 3.')30.) 35 watch chains, brass, (425, S. S., 3208.) 35 Traces, leather, (415.) 36 Tracing cloth, vellum cloth, (324, S. S., 3834.) 35 Track-tools, iron or steel, (165.) 214 cts. per lb. Trade-marks, protection of, (&44.) registration of, (Pt. I., 2315-26, 2333.) Tragacanth gum, crude, (636.) Free. not crude, (94.) 10 Transit of goods to Brit. Poss. on the Pacific, (S. S., 4687.) Traps, iron and wood, or iron wire, (216.) 45 steel, (216.) 45 Travelling cases or boxes, wood, leather, and silk, S. little value, as fancy boxes, (390, S. S., 3724 ) 36 rugs, wholly or partly of woc#, as mfs. of wool, -t- -i- +, under 362, (Sep. 21, ia59, N. Y.) other, not portions of carpets or carpetings, (378 c.) 40 Trays, salvers, or waiters, copper, (216.) 45 gilt or plated, (210.) 35 gold, silver, or German silver, (216.) 45 japanned, (457.) * 40 wood, (233.) 35 Treacle, molasses, which see. Per ct. Treaties, (827, 845, 855.) Trees and scions, all + -1- -I-, (760, S. S., 1681.) Free, for Department of Agriculture, or U. S. botan- ical garden, (762.) Free. Trimmings, bead-, or beaded-silk, (396.) 50 coach and harness, (415.) 3.j cotton, (325.) 40 hat-, bonnet-, and hood-, composed of straw, chip, grass, palm-leaf, willow, hair, whale- bone, or any other like substance or material, (448.) 20 lace, according to material. linen, other than lace, (336.) 40 metal embroidery-, (401, 427.) 25 silk, (383.) 50 wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and 50 Tripoli, (634.) Free. Troches, proprietary preps., (99.) 50 Trowels, (216.) 45 Truflfles, preserved, (287.) 30 Trumpets, cavalry-, (469, S. S., 5217.) 25 Trunks, leather, or wood and leather, (463.) 30 metal and wood, (216.) 45 Trusses, according to material. Tubes, boiler-, of wrought iron or steel, (169.) 3 cts. per lb. bone or ivory, (399.) 30 chemical, glass, (143.) 45 condenser, of brass, for vessels, not exempt un- der 834, (S. S., 1684.) earthenware, brown, (124.) 25 gilt metal, (210.) 35 glass, other than chemical, plain, (134.) 40 other than plain, (13ri.) io gold, silver, or other metal, except gilt or plated, and iron and steel, (216.) 4.=) India-rubber, exclusively, (454.) 25 and other materials, (453.) 30 iron, cast-, (156.) ct. per lb. iron or steel, wrought, other than boiler tubes, (170.) 2% cts. per lb. wool-covered, flexible gas tubes or tubing, as mfs. in part of wool, + -t- 4-, under 362: value not over 80 cts. per lb. .35 cts. per lb. and 35 value over 80 cts. 35 cts. per lb. and 40 Tumblers, glass, ground, cut, or decorated, (135, S. S., 3030.) 45 plain, (134.) 40 Tulles Malines, silks in piece, (383, March 21 , 1867, E. C. C. & Co.) 50 Tuning-forks, (216, S. S., 4730.) 45 Tunny, or Spanish mackerel, (280.) 50 cts. per 100 lbs. Turkey woollen rugs, (.378 c, S. S., 2836.) 40 Turmeric, (589.) Free. Turpentine, Chian, crude, (636, 8. S., 5114.) Free, med., oleo-resin, (93, S. S., 4701.) 25 spts. of, (86.) 20 Cts. per eal. Venice, (590.) Free. Turquoise, not set, (480.) 10 Turtles, (810.) Free. * Webster and Worcester define fruit to be the " products of certain plants covering and including their seeds," among which Webster enumerates " berries, figs, melons, and others." According to this definition are not tomatoes; entitled to free entry, as " fruits green, ripe, or dried," under 704? If melons are fruit, why are not tomatoes 100 SCHEDULE OF DUTIES. Per ct. Tutenag, in blocks or pigs, (193 a.) 114 ct. per lb. in sheets, (193 b.) 2)4 cts. per lb. mfs. of. (216.) 45 Tweezers, gold or silver, (216.) 45 steel, (216.) 45 Twilled cottons or Silesias, as cotton cloth. Twills, " rainbow stripe printed worsted and cot- ton," classified with merinos, {see " Woollens, dress goods," Sep. 21, 1857, Boston.) Twines, cotton, + + +, (324 a.) 35 flax or linen, (336.) 40 gilling, (347.) 25 hemp, + + -f , (336, S. S., 2572.) 40 seine, (347.) 25 Twist, in the gum, (381.) 30 or cordonnet, purified or dyed, (383, S. S., 2773, 2827.) 50 or cordonnet of spun silk, fit for sewing, as sew- ing silk purified, (383, S. S., 3900.) 50 same, weighted for fringes, tassels, etc., (383, S. S., 3798.) 50 or other mfs. of cloth woven or made in pat- terns of such .size, shape, or form, or cut in such manner as to be fit for buttons exclu- sively, (382, S. S., 3311.) 10 purified or dyed, (383.) 50 Type metal, (213.) 20 Typos, new, including brass types, fit only for printing, (199, S. S., 1911.) 25 old, and fit only to be remfd., (811.) Free. Tyriau dye, (837 b., July 8, 18G1, Boston.) 20 U. ULSTERS, for ladies and chDdren, wholly or ptly . of wool, worsted, or hair, (367.) 45 cts. per lb. and .40 Ultramarine, prepared or other, (85, S. S., 4950.) 5 cts. per lb. Umber and umber earths, (89.) dry. ]4 ct. per lb. ground in oil. IV2 ct. per lb. Umbrella cloths of worsted, dtbl. under 363, (S. S., . 1383.) and parasol ribs and stretcher-frames, tips, run- ners, handles, or other parts, wholly or chiefly of metal, (491 a., S. S., 1420.) 40 rings and buttons, metal, (491 a., S. S., 3693.) 40 sticks, cr., to wit, all partridge, hair-wood, pi- mento, orange, myrtle, and other sticks and canes, in the rough, or no further mfd. than cut into lengths suitable for umbrella, para- sol, or sunshade sticks, or walking-canes, (812.) Free. parasol and sunshade sticks and frames, fin- ished or not, -I- -I- -I-, (1445.) 30 Umbrellas bamboo, and paper, (491 c, S. S., 4205.) 40 paia^ols, and shades, silk or alpaca, (491 b.) bO all other, (491 c.) 40 Undervaluation, goods .subject to specific duty according to value, are liable to penal ad- ditions for. (S. S., 3370.) But contra, if duty purely specific, (S. S., 3335, 3.'"<19, T. P., 44.) Under\'aln»ti()n of like goods in separate in- voices, shipped to one consignee, to be con- sidered separately, (.S. P., 4964.) Undervalued goods, penal additions part of the dtbl. val. under 2156, Pt. I., (S. S., 3711.) Per ct. Unenumerated articles, assimilated, dtbl. under 822-25. other, (837, S. S., 1910, 1923, 1943.) " Union lawns," C. and L. component of ch. val. rules ; when the compts. are equal, or cannot be determined, cotton rules under 822-3, (S. S., 3343.) United States, all articles for, provided the price does not include duty, (645.) Free, bags, barrels, carboys, casks, and other vessels, of domestic mf., exp. filled with domestic pro- ducts, and returned empty, or exp. empty, and returned filled with foreign products, in- cluding shooks, when returned as barrels or boxes, under regs., (649 b.) Free, barrels of American mf. exported filled with domestic petroleum, and returned empty, under such regulations as the Secretary of the Treasury may prescribe, and without requir- ing the filing of a declaration at the time of export of intent to return the same empty, 648.) Free, botanical garden, plants, trees, shrubs, roots, seed-cane, and seed imported for, (761.) Free, personal and household effects, not merchan- dise, of citizens of, dying abroad, (757.) Free, productions or mfs. of, re-imported in same condition as exported,* (649 a.) Free, products of the fisheries of, (749.) Free. Uranate of soda, " uranium yellow ," (87, S. S., 4293.) 25 Uranium, chloride of, (92.) 25 nitrate of, (92.) 25 oxide of. (635.) Free. " Uranium oxyd natron," so-called, as uranate of soda, (87, S. S., 4293.) 25 Urea, (93.) 25 V. Free. VACCINE VIRUS, (637.) Valenciennes, (lace,) (337.) 30 Valentines, according to mat. and assimilation, (S. S., 2125, 4629.) Valerian oil, (583.) . Free. Valonia, nut used in tanning, (609.) Free. Valuation of different articles of wool or cotton impt. in the same package, {see Pt. I., 1873.) Valuations, additions by appraiser must exceed 10 per ct. of total val., stated in entry, to sub- ject to penal duty, (S. S., 3192.) Vandyke brown, (87.) 25 Vanilla beans and plants, (760.) Free. Varnish, ptly. dist spts., rules for determining comp. of ch. val*, (S. S., 4891.) so-called, composed of IJ^ lb. shellac to gal. al- cohol, held to be dist. spts., (S. S., 4549.) shellac-, mfd. from domestic spts., how val., (S. S., 5613.) Varnishes, spirit-, (119.) $1.32 per gal. and 40 all other, (119.) 40 Va.ses of metal adorned with figures, are dtbl. as mfs. of metal, (T. R., p. 589.) Bohcniian-, or porcelain-glass, (143.) 45 China, porcelain, parian, bisque, earthen or stone ware, painted, printed, gilded, or other- wise decorated or ornamented in any man- ner, (125.) 60 * rior.ses exported to be trained, may be returned free under this provision, (S. S., 2190). SCHEDULE OF DUTIES. 101 Per ct. Vases [continued) : same, plain white, not ornamented or deco- rated, (126.) 55 if plain stoneware above the capacity of 10 gals., (128.) 20 all other, of earthy or mineral substances, + + +, (127.) 55 glass, cut, or decorated, (135.) 45 Japanese, cloisonne, enamelled, copper ch. v., (216, S. S., 4061.) 45 platinum for chemical uses, (763.) Free. Vegetable fibres, raw, (1816, S. S., 2789, 3013.) 10 ivory buttons, (407, S. S., 1319.) 25 ivory, mfs. of, + + +, (399.) 30 or nuts, unmfd., (726.) Free. oils, (92.) 25 substances for beds and mattresses, (744.) Free, fibrous, unmfd., + + +, (333 b.) $15 per ton. for hats, bonnets, or hoods, (448.) 20 for paper stock, (754.) Free, raw and unmfd., not enumerated, and other than above, (837 a.) 10 Vegetables, edible, in their natural state or in salt or brine, all + + +, (286.) 10 desiccated and compressed, (287, Aug. 30, 1859, N. Y.) 30 or vegetable substances in a cr. state, used in dyeing and tanning, + + +,(509.) Free, or red beets, essence of, dist. spts., (see "Li- quors.") edible, prepared or preserved, of all kinds, + +, (287.) 30 if in glass bottles or jars, additional duty to be paid on the same according to quality under 133, 134, or 136. Vegetable wax, (592.) Free. Vehicles of immigrants, (see " Immigrants.") Veils and veiling, crape, cotton, or cotton ch.val., (324 a.) 35 silk,* or S. ch. val., + + +, (383.) 50 wstd., barege, as mfs. of wstd., + + +, under 363.) Velocipedes and bicycles, (412, S. S., 3283.) 35 Vellum, (813 ) Free. cloth, or tracing cloth, (324 a., S. S., 3834.) 35 Velvet ribbons, silk ch. val., (383.) 50 Velvets, cotton, (325.) 40 silk, (383.) 50 Velvet uppers for slippers, cotton embroidered, (325, 823.) 40 same, of silk, or silk ch. val., -h + +, (383.) 50 Veneering rods, (216.) 45 Veneers, ivory, unpolished, (399, Jan. 28, 1881, Genl. Appr. H.) 30 of maple and walnut from Canada were classi- fied by the Dept. under the "Reciprocity treaty " of 1854, with " timber and lumber of all kinds, round, hewed, or sawed, unmfd., in whole or part," (June 21, 1859, Detroit.) under this ruling they should be classified nmv with "Cabinet-woods, unmfd.," (818.) Free, produced by cutting, dtbl. as mfs. of wood + + +, (233, S. S., 1426.) 35 10 25 25 40 Per ct. Venetian red, (87.) 25 Venice turpentine, (590.) Free. Venison carcasses, (837 a., S. S., 2325.) hams, (254.) 2 cts. per Ih. Veratrine, (93.) Verdigris, or subacetate of copper, (635.) Free. Verditer or Bremen green, (87.) Verification of invoices, [see certain rulings as to, S. S., 2750, 3120.) of manifests of im. tr. goods, (S, S., 3882.) Vermicelli, macarotii, and all similar preps., (7.35, Pt. I.. 2178 b., T. I., 281 a. and 049 a.) Free. Vermilion, dry or in oil, (87.) Vermuth, duty as on still wines, (309, S. S., 1585, 2367.) of Noilly, Prat & Co.. gauge of bottles, (S. S.* 3293.) Vessels, cast-iron, + -i- +, (157.) \% ct. per lb. for liquids, grain, etc., of American mf , reim- ported, (see " Re-importations, of casks, etc.") hollow-ware, coated, glazed, or tinned, (201.) 3 cts. per lb. Japanned ware, (457.) platinum or parts of, for chem. uses, (763.) Free, others according to material, marine, built in U. S., for foreign trade, mate- rials for, or for repair of, [see 834-5, and T. D., 38.t) American, coal stores of, (674.) Free. (but none to be unloaded.) copper, old, taken from the bottom of Ameri- can vessels, compelled by marine disaster to repair in foreign ports, (680.) Free. U.S., enrolled and licensed for frontier trade, or intended for such trade,J are required for • repairs made or equipments (including boats) purchased in a foreign country, to enter the same on their first arrival in any U. S. port and pay duty on the cost thereof, (see Pt. I., 2040-41, and notes, S. S., 1, 172, 385.) U. S., iron imported for constructing, (see new rules, S. S., 4519.) i U. S., registered, built of dtbl. materials, entry and clearance, (S. S., 4468.) U. S., registered, when repairs dtbl., (see Regs., art. 472, and T. D., 12.) foreign, old sheathing metal taken from bot- tom of, in foreign port is dtbl. when impt. into the U. S., (S. S., 1783.) foreign, old sheathing metal taken from bot- tom of foreign vessels undergoing necessary repairs in the U. S. not dtbl., (S. S., 538.) foreign, old metal stripped from foreign vessels in foreign ports, and impt. into the U. S.,dtbl. although of domestic origin, (S. S., 17.'*3.) sunk in U. S. waters, goods recovered from, (see "Special Importations, wrecks.") forfeiture of certain, for prohibited importa- tions, (845.) subject to discriminating duties on importa- tions in, (827.) Vestings, according to material. Vesuvin, as aniline dyes, (82, S. S.,616'.) 50 * Including Parisiennes, aerophanes. Donna Maria, " gaze crtSpe Anglaise," cr6pe-cr6pe, cr§pe de Cham- bord, grenadines, crfpe tuiquoise. crepe imperatrice, rolled and folded crepes, etc. t Vessels built to be sold, w hen ready for sea, to parties out of the U. S., are not entitled to refund, or re- bate of duties under S34 and 835, (S. S., 2843.) t Repairs to American registered vessels or pleasure yachts, in foreign ports, are not dtbl. under this pro' vision, (S. S., 3379, 4154.) 102 SCHEDULE OF DUTIES. Per ct. 10 45 40 Vetches, (760 or 286.) Vials, cut, (135.) plain, flint, or lime glass, (134.) green or colored glass, plain, (133.) 1 ct. per lb. Vichy lozenges, (93, S. S., 1646.) salts, (92, S. S., 2021.) Vicugna skins, with wool on, as wools on the skin, which see, (360, 1159, Jan. 31, 1859, Phila.) Vinegar, demijohns containing, (133.) requiring 35 grains of bicarbonate of potash to neutralize 1 oz. troy thereof,* (289, S. S., 2988.) 7^2 cts. per gal. stronger, on each grain in excess of 35, re- quired to neutralize, must pay in addition to above, (S. S., 2988.) A of a ct. in add. concentrated, or acetous acid, (see " Acid, ace- tous.") essence of, when dtbl. as an acetic acid, and when as vinegar, (S. S., 3964, 4213.) toilet, (99.) wine-, in bottles, dtbl. by the gallon under 289, (S. S., 1816.) Vinegars, non-alcoholic med. preps. + + +, (93.) Vines, all + + -H, (760.) Free. Violin bows, (469, S. S., 4453.) cases, wood, impt. separately, (233, S. S., 2427.) Violins, (469.) small and cheap, with only 3 strings, (469, S. S., 5437.) Violin strings, gut or gut-cord, (671.) Free. gut, covered with wire, (469, S. S.. 2415.) silk and metal, (469, S. S., 4453.) tail-pieces, bridges, and finger-boards, (469, S. S., 4453.) Vises, (216, S. S., 3526.) Vitriol, blue or Roman, or sulphate of copper, (51.) 3 cts. per lb. green, (52.) i\ of a ct. per lb. white, or sulphate of zinc, (92.) Volatile oils, (92.) Volute cell machines, (475, S. S.,4122.) Vomic nut, (552.) Free. "W. WADDING, cotton, (324 a.) paper, (388.) Wads, gun-, of all kinds, (440.) Wafers, + + +, (814.) Free, coverings for pills, (837 &., S. S., 2506.) medicated, (93.) proprietary or toilet, (99.) Wagon blocks, (222.) boxes, iron, rough castings, (157.) 1]4 ct. per lb. prepared for use, (216.) tongues, sawed only, (222, S. S., 2570.) Wagons, sleighs, harness, ploughs, and other im- plements brought by farmers arriving in the TJ. S. from foreign countries as immigrants for their own use, the same having been used by them in such foreign countries. (815 a., and notes. May 5, 1869.) Free. Waiters or salvers, according to material. 30 50 Walking-sticks or canes, finished, (409.) finished, excepting heads, (409, S. S., 4505.) same, unfinished, (409.) same, unmfd., viz., reeds or other sticks and canes in thorough, or no further mfd. than cut into lengths suitable for, (646, 812.) Free. supplied with smoking-pipe, (476 a., S. S., 3692.) Walnut lumber, {sus T. D., 43.) Walnuts, all kinds, (303 b.) 3 cts. per lb. Wardrobes for dolls, (425.) Ware, China, porcelain, and Parian, and other crockery, {see " Earthenware.") gilt, plated or britannia, (210.) japanned, + + +, (457.) Warehouse, all goods in at the date on which the act of March 3, 1883, took effect, to be subject only to the rates of duty provided in that act, (854.) Warehouses, bonded, ports containing, (S. S., 3439, see, niso, post, Pt. IV., p. 78.) Warming-pans, brass or tin, (216.) copper, (216.) Warps and warp-yarn, cotton (318) : value not over 25 cts per lb., (318 6.) 10 cts. per lb. over 25, and not over 40 cts., (318 c.) 15 cts. per lb. over 40, and not over 50 cts., (318 d.) 20 cts. per lb. over 50, and not over 60 cts., (318 e.) 25 cts. per lb over 60, and not over 70 cts., (318/.) 33 cts. per lb. Perct 35 over 70, and not over ( ( cts., (318 g.) 38 cts. per lb. , (318 fi.) 48 cts. per lb. over 80, and not over i over $1, (318 i.) Wash balls, (9.) 15 cts. per lb. blue, (479.) Washers, wrought-iron or steel, (162.) 2 cts. per lb. Washes, tooth-, (99.) Washing-crystals, sal soda, (72.) >4 of a ct. per lb. mf. of sal soda and borax, (837 b., S.S.,4123.) Wash-lists, printed, (.384.) Waste, all -f -I- +, (493.) bagging, for mf. of paper, (754 a.) Free. cotton, (754 6.) Free. flax-, or mill-, fit only for the mf. of paper, (754 a., S. S., 4464.) Free. flocks, or shoddy, of wool, (361.) 10 cts. per lb. fur, (493, T. R., p. 590, April 24, 1863, N. Y., S. S., 8C8.) jute-thread, fit only for mf. of paper, (754, S. S., 1836.) Free, mica, (742.) Free, of every kind, fit only for making paper, (754.) Free. rope, fit only for making paper, (754.) Free. silk, (785, S. S., 3752.) Free. woollen, (361.) 10 cts. per lb. Watch cases.t silver, as parts of watches, (494, Oct. 29, 1860, Boston, S. S., 1248 ) 50 20 * Vinegar of less than the standard strength Is subject to duty as if of the standard strength, (S. S., 2988.) For the mode of testing the strength see S. S., 3136. , . , . t The importation of foni^^n watches, watch cases, watch movements, and parts of watches, simulating domestic trade-marks, prohibited, («44.) Watches of foreign mf. sent to Europe for repairs are subject to duly on reimportation, (S. S., 2631.) Watch-pins, classified as "parts of watches," under 494, (S. S., 2720.) SCHEDULE OF DUTIES. 103 Per ct. Watch chains, of gold or silver, (459, S. S., 496.) 25 German silver, (216, S. S., 3174.) 45 steel, (216. S. S., 3169.) 45 toy, of brass, (425, S. S., 3208.) 35 crystals, glass, (494, S. S., 5943.) 25 dials, all, (494, S. S., 2807.) 25 guards, of human hair, (442, S. S., 1603.) 35 or chains, silk, (38:1) 50 small medallions for, of steel, (216, S. S., 5146.) 45 hands, and chain hooks, as watch materials and unfinished parts of watches, (494, Oct. 26, 1857, Boston, S. S., 1248.) 25 jewels, (480, S. S., 3163.) 10 keys, gilt, with iron or steel pipes, (210, S. S., 1460.) 35 iron, steel, or brass, (216.) 45 if jewelry, real or mock, (459, S. S., 5103.) 25 all others according to material, materials and parts of watches,* (494,S.S.. 1258, 1899.) 25 movements,* as finished parts of watches, (494, Oct. 26, 1857, N. Y., also Oct. 26, 1857, Boston, S. S., 1248.) 25 Watches, gold and silver,* (494.) 25 all others, (494.)* 25 Water, ammonia-, (.34.) 20 -color paintings, (470 a.) 30 colors, + + +, (87.) 2.5 for painting china, (87, S. S., 3447.) 25 distilled, (92.) 25 flues, wrought-iron or stee}, other than boiler-, (170.) 2!4 cts. per lb. fowls, living. (653.) Free, -proof cloth, + + -!-, (340.) 40 tubes, wrought-iron or steel, other than boiler,- (170.) 21^ cts. per lb. Waters, mineral all not artificial, (622.) Free, artificial, or imitations of natural, (38.) 30 med. preps., non-alcoholic, + + H-,(92.) 25 proprietary preps., (99.) 50 toilet, (99.) 50 Wax, bay or myrtle, (592.) Free, beads, (396.) 50 bees-, bleached or not, (2.) 20 Brazilian, vegetable, (592, S. S., 2225.) Free, candles and tapers, (408.) 20 Chinese, vegetable, (592.) Free, figures permanently fixed in wood cases witli glass fronts, according to mat. of ch. val., (823, S. S., 4811.) flowers, if for millinery use, (429 b.) 50 for other uses, (837 b.) 20 fossO, or " Ceresia," (592, S. S., 2703.) Free. Japanese, vegetable, (592, S. S., 2225.) Free, mfs. of, + + +, (837 6.) 20 matches, cotton, wax, and paper, (324 a., 8. S., 59->.) 35 sealing, (485.) 20 shoemakers', (837 6.) 20 Wearing apparel in actual use of persons arriv- ing in the U. S., (815.) Free, cotton, except knit goods, (324 a.) 35 linen, (336.) 40 Free. Free. $2 per pf. gal. 40 35 35 50 50 10 20 Per ct, Wearing apparel (continued) : outside garments for ladies' and children's ap- parel, wholly or in part of wool, wstd., or hair, except knit goods, (367.) 45 cts. per lb. and wholly or in part of wool, wstd., or hair, except outside garments for ladies and children, and knit goods, (366.) 40 cts. per lb. and Web, suspender-, (see " Suspenders.") Webbing, cotton, (324 a., 495.) Webbing, flax, hemp, or any other mat., + + -f , (495.) silk, (495, S. S., 4220.) wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and wool, cotton and rubber, (368, S. S., 3727.) 30 cts. per lb. and Wedges, iron or steel, (165.) 2)4 cts. per lb. Wedgewood ware, earthenware, which see. Weed, sea-, for beds and mattresses, (744.) Free. + + +, (777.) Free. Weeds, med., not edible, cr., (636.) Free. not cr., (94.) Weichsel sticks of lengths fit for umbrella han- dles, (812, S. S. , 4345.) Free, sticks 5 to 18 ins. long, (234, S. S., 4263.) Weighing charges, (see S. S., 5385.) Weighing fees, none on potatoes, (S. S., 3165.) fees, on goods exp. from constructive w. h., (S. S., 5013.) Weight, invoice-, of ostrich feathers, rules for, (S. S., 3455.) Weights, according to material. Weld, cr., for dyes, (509.) Free. Wet blue, (87.) Whalebone, all, of American fisheries, (749.) Free, all unmfd., of foreign fisheries, (816.) Free, bonnets, hats, or hoods of, (400.) braids, plaits, flats, and trimmings for, (448.) mfs. of, + + +, (395.) Whale oil, (92.) Wharton's ervalenta, (99, S. S., 3089.) Wharves, timber for, (217.) Wheat, seed, or other, (259, and Pt. I., 1881, S. S., 2227.) 20 cts. per bush, of 60 lbs. flour, (268.) Wheel-hubs, rough-hewn, or sawed only, (222.) wholly or ptly. mfd., (233.) Wheels, and wheel tires, railway- of steel, (179a.) 23/2 cts. per lb. Whetstones, (720.) emery-, (837 b., S. S., 2079.) Whipgut, unmfd., (672.) W'hips, according to material. Whiskey, (311 n.) Whistles, dog-, or call-, dtbl. according to mate- rial, (S. S., 2985.) for children, as children's toys, (425, S. S., 1821.) Whi.stling dolls, of rubber, (425, S. S., 4832.) White chalk, unmfd., (611.) Free. enamel, for mfg- watch-faces, (143S.S., 1612,5896.) 45 White, enamelled-, satin-, and lime-, (87.) 25 25 20 35 * The importation of foreign watches, watch cases, watch movements, and parts of watches, simulating domestic trade-marks, prohibited, (844.) Watches of foreign mf. sent to Europe for repairs are subject to duty on reimportation, (S. S., 2631.) Watch-pins, classified as " parts of watches," undei 494, (S. S., 2720.) 104 SCHEDULE OF DUTIES. Per ct. White, Paris-, (45.) dry. }^ ct. per lb. ground in oil. 1 ct. per lb. fox skins, undressed, (706, S. S., 437.) Free. 3 cts. per lb. 3 cts. per lb. ^ ct. per lb. 1 ct. per lb. lead, dry or in pulp, (55.) ground or mixed in oil, (56.) metal leaf, (216, S. S., 2906.) stone, cr. min., (215.) vitriol, or sulphate of zinc, (92.) Whiting, (45,) dry. ground In oil. Wicks, and wicking cotton, (324 a.) Wigs, human hair, (444, S. S., 1366, 1539.) springs for, (216.) Willow mfs., (395.) hats, bonnets, or hoods, (400.) sheets and squares for hats, bonnets, and hoods, (448.) prep, for basketmakers' use, (471.) split for coopers' use, (837 b.) Window curtains, cotton lace, (325.) Window glass, {see "Glass.") Wine casks, other than ordinary, are dutiable, (S. S., 1346.J casks, refilling and stamping, (S. S., 4281.) Wine lees, crystallized, or lees crystals, (31, S. S., 2489.) 4 cts. per lb. Wines, champagne, and all other sparkling in bottles, of not over ]4 pint each, (307 c.) $1 .75 per doz. ecune, in bottles of over }4 pint, and not over 1 pint each, (307 b.) $3.50 per doz. same, in bottles of over 1 pint, and not oyer 1 quart each, (307 a.) $7 per doz. same, in bottles of over 1 quart each, (.307 d ) $7 per doz. and 82.25 per gal. on excess. still, in casks, (308 a.) 50 cts. per gal. same, in bottles, per case of 1 doz. bottles, each containing over 1 pint, and not over 1 quart, or of 24 bottles, each containing not over 1 pint, (308 b.) $1.60 per case. any excess over these quantities in such bottles subject to a duty of five cents for each pint or fraction thereof so in excess, (308 c. ; see rules for estimating excess, H. S., 4060.) but there is no separate or additional duty on bottles containing still wines, (308 d.) all wines containing over 24 per ct. of alcohol to be forfeited, (308c.) no allowance for breakage, leakage, or damage on wines, liquors, cordials, or dist. spirits, (308 /.) " spumante," or foaming, same as sparkling, (S. S., 23G7.) vermuth, duty as on still wines, (309, S. S., 158.3, 2367.) all wines, brandy, or other spirituous liquors in bottles must be packad in packages con- taining not less than 1 dozen bottles in each imckage, (310.) all such bottles, excepting those containing still wines, must pay an additional duty (310.) of 3 cts. for each buttle. Chinese, so-called, (311 a., S. S., 1987.) $2 per pf. gal. medicated, containing over 50 per ct. of alco- hol, (311, S. S., 5357.) 82 per pf. gal. medicated, -I- -(- -f, (118.) 50 cts. per lb. Wings, ui gold, silver, or other metal, (427.) Per ct. Wire, annealed iron, ac other wire of iron, binding, for saddlery, rolled and flattened, or other, (415.) 35 brass, (216.) 45 copper, (216.) 45 gilt, plated, or silvered, (210.) 35 gold, silver, or platinum, (216.) 45 platinum, as part of apparatus for chemical uses, (763.) Free, cloths, or nettings of iron or steel wire, made in meshes of any form, pay the same rates as the wires of which they are made, and (182 d.) 2 cts. per lb. in add. Wire, Iron or Steel, Duty per lb. as follows (182 a) : OS C g 03.0 "3 a CO .5 '3 Covered a crinoline, set and h wire, 182 No.5w.g. No.lOw.g. l}^ct. 2 cts. 5}^ Cts. " 10 " "16 " 2 cts. 2^ " 6 " " 16 " " 26 " 2M" 3 6H " " 26 " 3 " 3>^ " 7 " no article made of iron or steel wire, or of which iron or steel wire is the comp. mat. of ch. val., shall pay a less rate of duty than the wire of which it is wholly or in part made. nails, iron or steel, (168.) 4 cts. per lb. rods, iron or steel, round, in coils and loops, for mf. of rivets, screws, nails, and fences, not lighter than No. 5, wire gauge, val. at not over S]/i cts. per lb., (180 a.) {^^ of a ct. per lb. the same, if galvanized, pays the above rate, and (182 e.) V^ ct. per lb. in add. making a total of 1 ^ ct. per lb. iron or steel, flat, with longitudinal ribs for the mf. of fencing, (180 6.) ft of a ct. per Lb. ribbon, of strands of iron wire, covered with cotton and united by a cotton web, (216, 823, S. S., 1451.) rope, and strand, pay in addition to the rates on the wire of which they are made, as follows, to wit: iron, (182/.) 1 ct. per lb. in add. steel. (182 3.) 2 cts. per lb. in add. square, of iron or steel, to make stretchers for umbrellas, parasols, and sunshades, cut into pieces not exceeding the length therefor, (491 a.) telegraph cable, copper, (216, S. S.. 1677.) Witherite, or carbonate of baryta, (603.) Free. Woad, weld, or pastel, crude dye, (509.) Free. Women's and children's apparel— cloaks, dol- mans, jackets, talmas, ulsters, or other out- side garments for, and goods of like descrip- tion, or used for like pps., wholly or partly of wool, worsted, or hair, except knit goods, (367.) 45 cts. per lb. and and children's dress-goods, coat-linings, Italian cloths, and goods of like description, ptly. of wool, worsted, or the hair of the alpaca, goat, or other animals as follows: 1. Those composed w/ioW^ of either of these ma- 45 SCHEDULE OF DUTIES. 105 Per ct Women's and children's apparel [continued) : terials or of a mixture of these exclusively, all values, (365 d.) 9 cts. per sq. yd. and 2. The same, having selvedges made wholly or partly of other materials, (365 c.) 9 cts. per sq. yd. and 3. Those composed in part of other materials, val. not over 20 cts. per sq. yd., (365 6.) 5 cts. persq. yd. and val. over 20 cts., (365 c.) 7 cts. per sq. yd. and 4. All of the above descriptions of goods, with threads of other materials than wool, wstd., or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts. per sq. yd. and 5. All* of the above weighing over 4 oz. per sq. yd., (365/.) 35 cts. per lb. and Wood ashes, and lye of, (593.) Free. Wooden molds or cores for dress ornaments, as mfs. of wood + +, (233, Oct. 18, 1864, Boston.) Wood, fire, (698.) Free. cedar fence posts and telegraph poles, unmfd., other than round, (234, ?. S., 90.) logs and posts, round and unmf., (734, S. S., 841, 1412.) Free. handle-bolts, mfd. or not, (782, S. S., 1540.) Free. for heading staves, (222 or 234, S. S., 3863.) hoop timber, rough, (222 or 234, S. S., 3035.) hop-poles of, unmfd., (722, S. S., 5105.) Free. lake, (87.) logs, and round unmfd. timber, -I- -I- -I-, ship- planking, and ship-timber, (734.) Free. logs, rafts of, (734, S. S., 841.) Free. piling, consisting of rough logs with bark on, (734, S. S., 901.) Free. refuse spruce timber for mf of paper, (817, S. S., 3769.) Free. spiles for wharves, other than rough or round, (217.) telegraph poles, with or without the bark, as round unmfd. timber, (734, S. S., 1595.) Free. Wood, mfs. of, the following: all mfs. of cabinet woods -I- +, (232.) all mfs. of other woods + + +, (233.) casks and barrels, empty, -|- -f +, (231.) cedar boards, for making cigar boxes, (not cab- inet wood,) classified as common lumber, (S. S., 90, 562.) chessmen, (233.) clapboards, rough-hewn or sawed only, pine or spruce, per 1000 pieces of 4 feet long, or 4000 lineal feet, (S. S., 1265,t) viz.: 40 40 40 40 35 20 25 20 20 35 35 35 Perct Wood, clap-boards, pine. (227.) 82 per M. spruce, (228.) 81.50 per M. all other rough-hewn or sawed only, (222.) when planed or finished, all the above are subject to the additional duty prescribed for planed or finished lumber by 219 6., 220 and 221, (S. S., 1265, 1870; see, also, T. D., 24.) cribs of logs and planks fastened with iron- bolts and to be sunk for building piers, (233, S. S., 5242.) headings of barrels, casks, etc., as mfs. of wood, + -I- +, under 233, (T. R., p. 592.) headings, unmfd., except being sawed or split into sizes convenient formf., as wood unmfd., under 234, (S. S., 1633.) hogsheads, as casks, (231.) hoops, (233, T. R., p. 592.) hubs for wheels, posts, last-blocks, wagon- blocks, oar-blacks, gun-blocks, heading- blocks, and all like blocks and sticks, rough-hewn or sawed only, (222.) mfd., (233, T. R., p. 502.) lasts, finished or rough, (233, T. R., p. 592.) laths, per 1000 pieces, (225.) 15 cts. lumber, viz. : sawed boards, planks, deals, and other lumber, of hemlock, white-wood, syc- amore and bass-wood, (219 a.) $1 per 1000 ft. board measure.| all other articles of, sawed, (219 a.) $2 per 1000 ft. board measure, of any sort, if planed or finished, in add. to the above rates, must pay for each side so planed or finished, (219 b.)} 50 cts. per 1000 ft. board measure. if planed on one side, and tongued and grooved, (220.) 81 per 1000 ft. board measure. if planed on two sides, and tongued and grooved, (221.) 81.50 per 1000 ft. board measure, for vessels, (see 834 and 835.) edges only planed, not dtbl. as planed or fin- ished, (S. S., 4709.) hickory, of lengths and shapes for general use, (219 a., S. S., 4871.) 82 per 1000 ft. board measure, pine, sawed of various sizes for sash-stock, as wood, unmfd. under 234, (S. S., 5599.) pickets, palings, and slaths, rough, (224.) mfd.. (233, T. R., p. 592, S. S.. 2045.) pulp for paper, dried in sheets, (393, S. S., 1053.) rafts of logs, (see above, " Wood logs," etc.) * I do not feel quite certain that this provision, in the connection in which it now stands in the law covers any other than so-called " all wool" goods. But as it embraced mixed goods in the former law, Congress probably did not intend to change its effect In the new.— EijItor. + ''One thousand pieces, of four feet each in length, or four thousand lineal feet, constitute the 'thous- and' mentioned in the statutes. When clapboards are planed and finished, an additional duty of fifty cents per thousand feet, board measure, for each side which may be so planed and dressed, shall be assessed thereon," (.=!. S., 1265.) t " The term ' board measure,' as applied to lumber, is synonymous with ' inch measure ; ' and as the law prescribes certain rates of duty on sawed lumber by the thousand feet, board measure, all such lumber, whether under or over one inch in thickness, should be reduced to inch measure for the purpose of such assessment of duty," (S. S., 1770.) The Department has directed the use of the following table in measuring lumber, (S. S., 5379, 5402.) If "% inch and less than % inch, as Vs inch. If % inch and less than ^A inch, as 5s inch. If ?^ inch and less than J6 inch, as % inch. If j| inch and less than 1'4 inch, as 1 inch. If 1'4 inch and less than IJ4 inch, as IVi inch. If iVl inch or over, in the same manner, by Vi inch variations. 2 This additional duty for pinning, etc., is to be collected only when the sides are planed, and not when the edges merely are planed or finished, (S. S., 4709.) 106 SCHEDULE OF DUTIES. Per ct. Wood, railroad-ties of, (769.) Free, shingle-bolts, (781.) Free, shingles, (226.) 35 cts. per M. under ordinary size, not dtbl. by measure- ment, (S. S., 3699.) sawed with planed edges, mfd. in N. Bruns- wick from Maine timber, not free under 829-830, (S. S., 3790.) ship- or boat-knees, as " Ship-timber," (734.) Free, planking, (734.)* Free. defined, (S. S., 4012, 4347.) or planks, including "wales," " thickstufF," "bottom planks," etc., (734, S. S., 3602.) Free, planks, with squared edges, (734, S. S., 4347.) Free. timber, (734.)t Free. squared, (734, S. S., 3602.) Free. shooks, packing-box and sugar-box, of wood, + + +, (231.) 30 other of wood, (233, S. S., 578; but see, also, S. S., 3694.) domestic- returned as barrels or boxes filled with foreign products under regs., (649 a.) Free, spars, (217.) spokes for wheels, (233, T.R., p. 592.) stave- and heading-bolts, (761.) Free, staves of all kinds, (223.) tar, (79.) timber, hewn,t -h + +, (217.) sawed for wagon tongues, (222 or 234, S. S., 2570.) squared or sided, -t- -f -I-, (218.) 1 ct. per cubic ft. used in building wharves, (217.) unmfd., + + -I-, (234.) Wood's patent dry or boiler felt, (445, Aug. 25, ia57, Bait.) Woods, bar, or., in sticks, (636.) Free, box, (1798.) Free. Brazil and brazilletto, or., in sticks, (636.) Free, cabinet, all unmfd., (818.) Free. mfs. of, -f + -1-, (232.) campeachy, cr., in sticks, (636.) Free, camwood, cr., in sticks, (636.) Free, cedar, (818.) Free. Spanish, so-called, i(not cabinet wood,) (234.) dye, cr., in sticks, (636.) Free. ground or more advanced than cr., (94.) ebony, (818.) Free, green, cr., iu sticks, (636, Oct. 30,1857, Bait.) Free. 35 20 30 fustic, cr., in sticks, (636.) granadilla, (818.) lance, (818.) lignumvitoe, (818.) log, cr., in sticks, (636.) mahogany, (818.) Per ct Free. Free. Free. Free. Free. Free. mfs., -f- + +, of cedar-wood, granadilla, ebony, mahogany, rose-wood, and satin-wood, (232.) Nicaragua, cr.. in sticks, (636.) Free. poplar and other, for making paper, (817.) Free. quassia, cr., (636.) Free, not cr., (94.) red, (818.) Free. red Sanders, sandal, or saunders, (818.) Free. rose, (818.) Free. satin, (818.) Free. used expressly for dyeing, cr., (636.) Free, not cr., (94.) Wool, unmfd., unscoured, and unwashed, as fol- lows, to wit (3.52 to 360.) : all " Class 1," or clothing wools, viz. : merino, mestiza, metz, metis, or other wools of any merino blood; down clothing wools, and wools of like character with any of the above, (including all wools not described or desig- nated in classes II. and III.,) the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 30 cts. or less per lb., (357 a.) 10 cts. per lb. tfie same, of greater value, (357 6.) 12 cts. per lb. all " Class 2," or combing wools, viz. : Leices- ter, Cotswold, Lincolnshire, down combing Canada long wools, or other like combing wools of English blood, usually known by these terms, and all hair of the alpaca, goat, or other like animals, the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 30 cts. or less per lb., (358 a.) 10 cts. per lb. the same, of greater value. (358 6.) 12 cts. per lb. all "Class 3," or carpet and similar wools, such as Donskoi, native South American, Cor- dova,? Valparaiso, native Smyrna, and others of like character, the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 12 cts. or less per lb.,|| (359 a.. S. S., 3007.) 2}4 cts. per lb. the same, of greater value, (359 6.) 5 cts. per lb. 35 * " The term 'ship-planking' is understood by the Department to be synonymous with the term 'ship planks,' and to refer to broad pieces of sawed hiniber, diilering from a board only in biingof greaterthick- ness, used ai the construction of ships, and bearing difl'erent names, according to the part of the ship where applied, such as ' wales,' ' thickstuff,' ' bottom planks,' etc.," (S. S., 3602, 4347.) t " The term ' ship-timber,' " (in 7;U,) " includes only such timber as is evidently to be used for the frame or keel of a ve.ssel or its masts and spars," (S. S., Ifi.'iS.) I Timber squared or sided by hewing (not sawed) dtbl. under 218 at 1 ct. per cubic ft. Timber hewn ac- cording to natural taper of the tree, and all unsquared hewn timber under 217, at 20 percent, ad val., (S.S., 2406.) All sawed timber as sawed lumber under 219 a., (S. S., 2431.) " Where timber is hewn I'coording to the natural taper of the tree, and is not known in a commercial sense as squared, it should be considered as ' timber hewn,' and dutiable at 20 per ct.," (S. S., 2406.) \ See S. S., 84, as to inclusion of the packing or baling of Cordova wool iu hide covers, in ascertaining the dutiable value. i See Ft. I., 1870, and S. 3., 2474, 2730, 2820, 2.;3o, and 2940. SCHEDULE OF DUTIES. 107 Per ct. Wool (continued) : rates to be doubled on any of the above wools or hair, when the same are not impt. in the ordinary condition, or are changed to evade the duty, or reduced in value by the admix- ture of dirt or other foreign suV)stance. Also on wool of first class, if washed; and to be trebled on wool of all classes if scoured,* (356, S. S., 457, 2529.) noils, short pieces or knots of wool, classified as wool and not as " wool waste," (S. S., 379, 961.) same, fine, impt. in the oily state, dtbl. under 367 a., (S. S., 1404; but see also below.)t same, of coarse wool, classified as 3d class, (S. S., 1404.) allowance in weight for moisture, (S. S., 3454.) dtbl. value, how determined, (S. S., 4121 and 5628.) duty cannot be on less than entered value, (1862, S. S., 3171.) Wools, decrease in weight on voyage considered, (S. S., 4528.) marliet value, (S. S., 84, 457, 641,3449, 3465, 3471.) on the skin,t the same rates as on other wools (360.); see also table of percentage weight, post, page 17, of Pt. IV.) " pickings," (358 a., S. S., ia5.) 10 cts. per lb. Wool-skins from Hawaiia, W. dtbl., (S. S., 3414.) "Wool-tops," dtbl. at double the rates of scoured W., (356 a., S. S., 4777.) Woollen rags, flocks, mungo, shoddy, and waste, (361.) 10 cts. per lb WOOLLEN.S AND MANUFACTURES OF WoOL, Viz. :? all manufactures, wholly or ptly. of wool of every description, + + +, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 3S val. over 80 cts. 35 cts. per lb. and 4C balmoral skirts or skirting, and goods of like description, or used for like pps., wholly or ,ptly. of wool, wstd., or hair, made up or mfd., exc. knit goods, (366.) 40 cts. per lb. and St balmorals, blankets, flannels, knit-goods, II knitting-frames, all goods made on.|| and yarns, woollen and wstd., composed wholly or ptly. of wool, wstd., or animal hair. Per ct. Woollens {contimied) : also all other mfs. of every description, -t- + -f, comp. wholly or in part of wstd., or animal hair, and not part wool, (303 a.) val. not over 30 cts. per lb., (363 6. and /.) 10 cts. per lb. and 35 val. over 30 and not over 40 cts., (363 c. and/.) 12 cts. per lb. and 35 val. over 40, and not over 60 cts., (363 d. and /.) 18 cts. per lb. and 35 val. over 60, and not over 80 cts., (363 e and/.) 24 cts. per lb. and 35 val. over 80 cts. per lb., (363 g.) 35 cts. per lb. and 40 bands set with bells, as mfs. of W., + + +, un- der 362, (S. S., ai95.) bedsides, made of portions of carpets or carpet- ings, are subject to the rates of duty imposed on like carpets and carpetings, (378 c.) beltings, bindings, braids, buttons, or barrel buttons, or buttons of other forms for tassels or ornaments wholly or ptly. of wool, wstd., or mohair, (368.) 30 cts. per lb. and 50 belts, endless, or felts, for paper or printing machines, (379 ) 20 cts. per lb. and 30 blankets, same duty as above on balmorals. braids, etc., the following, to wit- beltings, bindings, braces, braids, buttons, buttons, barrel-, buttons of other forms for tassels or orna- ments, cords, cords and tassels, dress trimmings, fringes, galloons, gimps, gorings, head nets, suspenders, and webbings, wrought by hand or braided by machinery, made of wool, wstd., or animal hair, or of which these or either of them is a compo- nent material, (368.) 30 cts. per lb. and 50 bunion or corn plasters, proprietary, (99.) 50 same, not proprietary, (93.) 25 * Section 2912, of the Rev. Stat., (Pt. 1. 1874,) still in force, provides that " 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 pack- age; and when bales of different qualities are embraced in the same invoice at the same prices, whereby the average price shall be reduced more tlian ten per ct. 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 '.ess rate of duty in consequence of being invoiced with wool of lower value." t The Department did not intend by its letter of the 8th inst., (S. S., 1404.) to abandon, directly or indi- rectly, the classification of wools by race or blood, but the conclusion arrived at therein was in consequence of the dithculty of deciding in niost cases, from the noils, whether they are made, when apparently of class 2, without admixture of wool of the flr.st class, including down-wools, which by the act of March 2, 1867, if of a clothing character, whether in the fleece or in sorts, are of class I., (Feb. 26, 1873, S. S., 1433.) i Held to include hair of the alpaca, goat, and other like animals, (S. S., 2490.) I Section '^902 of the Rev. Statutes, relating to appraisements, provides that " merchandise, being manu- factured of wool, or whereof wool shall be a component part, which shall be imported into the United States, in an unfinished condition, shall, in every such appraisal, be estimated to have been at the time of exportation, and place whence the same was imported into the United States, of as great value as if the same had been entirely finished," {see Pt. I., 1864.) • I This includes knit goods made into gloves by hand, (S. S., 2473.) Also worsted hosiery, (S. S., 2927.) 108 SCHEDULE OF DUTIES. Per ct. Woollens, bunting, (364.) 10 cts. per sq. yd. and 35 calf or cow hair, cloths wholly or ptly. of, + + +, as on balmorals above. card cloth, as mfs. in part of W., + + +, under 362. cardigan jackets, cuffs, etc., knit, same duty as above on balmorals. carpets and carpetings, {see " Carpets.") cassimere, as mfs. in part of W., + + +, under 362. cloth gloves, mitts, and mittens, (366.) 40 cts. per lb. and 35 clothing, ready-made and wearing apparel of every description, wholly or ptly. of wool, wstd., the hair of the alpaca, goat, or other animals, eoxept knit goods, (366.) 40 cts. per lb. and 35 cloths, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 cords and cords and tassels,(see above," braids.") costumes, not completed, (366, S. S., 5536.) 40 cts. per lb. and 35 covers, made of portions of carpets or carpet- ings, are subject to the rates of duty imposed on like carpets or carpetings, (378 b.) piano, table, etc., embroidered, dtbl. under 362 as mfs. in part of W., + + f-, (April 20, 1865, N. Y. and Jan. 8, 1867, H. & Co.) dress goods, women's and children's, and coat- linings, Italian cloths, and other goods of like description, wholly or ptly. of wool, wstd., or hair of the alpaca, goat, or other animals, as follows, to wit : 1. Those composed wfuMy of either of these materials or of a mixture of these exclusively, all values, (365 d.) 9 cts. per sq. yd. and 40 2. The same, having selvedges made wholly or ptly. of other materials, (365 e.) 9 cts. per sq. yd. and 40 3 Those composed in part of other materials, val. not over 20 cts. per sq. yd., (365 b.) 5 cts. per sq. yd. and 35 val. over 20 cts., (365 c ) 7 cts. per sq. yd. and 40 4. All of the above descriptions of goods, with threads of other materials than wool, wstd., or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts per yd. and 40 5. AH* of the above weighing over 4 oz. per sq. yd., (365/.) 35 cts. per lb. and 40 dress-trimmings, (see above, " braids," etc.) flannels, same duty as above given on " balmo- rals," etc. flocks, mungo, shoddy, or waste, (.361.) 10 cts. per lb. same, pulverized, (361, L. v. M.,3 Bl. C. C, p. 125; also T. R., p. 567.) 10 cts. per lb. foot-mufls, of dressed sheepskin, wool on, and leather. (463, 822, S. S., 755.) 30 fringes, wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and 50 Per ct. Woollens {continued) : galloons, gimps, and guipure lace, wholly or ptly. of W., wstd., or hair, (368, S. S., 2276.) 30 cts. per lb. and 50 gloves, mitts, and mittens, knit or made on frames, same duty as above on " balmorals." gun-wads, of all descriptions, (440.) 35 hassocks, {see "Carpeting" or "Mats.") hatsof wool, duty as above on " balmorals," etc. head-nets, wholly or ptly. of W., wstd., or hair, (368.) 30 cts. per lb. and 50 hosiery, knit, duty as above on "balmorals," etc. hosiery, wholly or ptly. of wool, made on frames, (see above, "balmorals," etc.) Italian cloths, real or imitation, (see above, "dress goods," etc.) knit goods, duty as above on " balmorals," etc. listings, dtbl. as mfs. wholly or ptly. of wool, -I- + +, under 362. Markwick's spongio-piline of wool, as mfs. of, + -F -f, under 362, (S. S., 357.) mats, rugs, and screens, made of portions of carpets or carpetings, duties same as on like carpets or carpetings, (378 b.) mitts and mittens knit, or made on frames, duty as above on " balmorals," etc. outside garments, viz., cloaks, dolmans, jackets, talmas, ulsters, and other outside garments for ladies' and chil- dren's apparel, and goods of similar description, or used for like purposes, composed wholly or in part of W., wstd., or animal hair, made up or manufac- tured wholly or in part by the tailor, seam- stress, or manufacturer, except knit goods, (367.) 45 cts. per lb. and 40 padding of wool, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 pads, part wool, or so-called "benzine rub- bers," (362. S. S., 2087.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 piano and table covers, of wool, embroidered on the borders with silk, classified under 362 as woollen mfs., -)- -I- -H, (S. S., 1823.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 plush , as mfs. of W. -f -I- -F under 362. plush blankets, or " railway rugs," (362, Dec. 18, 186,6, G. H. W. & Co.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 36 cts. per lb. and 40 poplins, part wool, worsted, or hair, as " dress goods," under 365. rags, (361.) 10 cts. per lb. shawls, all, (excepting linen, silk, and wool), * I do not feel quite certain that this provision, in the connection in which itnow stands in the law, covers any other than so-called " all-wool" goods. But as it embraced mixed goods in the former law, Congress probably did not intend to change its effects in the new.— Editor. SCHEDULE OF DUTIES. 109 35 Per ct Woollens [continued) . even when mfd. several in a piece, but sepa- rated before importation, were under former laws, dtbl. as wearing apparel, (Maillard v. Lawrence, 16 How., 251.) broche, (366, S. S., 2838.) 40 cts. per lb. and 35 camel's hair, cashmere, or India, (366, S. S., 1535.) 40 cts. per lb. and 35 cotton, with woollen or worsted fringe, (366, S. S., 2678, 2694.) 40 cts. per lb and 35 merino, (366, S. S., 2997.) 40 cts. per lb. and 35 Shetland worsted, (366, May 1, 1867, C. K.) 40 cts.'per lb. and 35 of wool, knit, and commercially known as "woollen shawls," are dtbl. as such, under 362, (S. S., 5243, 5256,) to wit.: val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts. per lb. and 40 wool, worsted, and silk, emb., (366, Jan. 28, 1862, N. Y., and Maillard v. Lawrence, 16 How.. 251, S. S., 2821.) 40 cts. per lb. and 35 woollen, (362.): val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 worsted, alpaca, or goat hair, not knit goods, (366, S. S., 5273.) 40 cts. per lb. and 35 lace, dtbl. under 366, (S. S., 1855, 1871.) 40 cts. per lb. and 35 shirts, knit, or made on knitting frames: wholly or partly of W., worsted. or hair, same duty as above on " balmorals." other ready-made, wholly or partly of wool, I worsted or hair, (366.) 40 cts. per lb. and shoddy, (361.) 10 cts. per lb. shoe-bindings, \V., wstd., or hair, (368.) 30 cts. per lb. and .shoes, arctic, so-called, of rubber and wool, as wearing apparel under 367, (S. S., 1530.) 45 cts. per lb. and felt leather, part wool, as wearing apparel, (367, Oct. 21, 1864, N. Y.) 45 cts. per lb. and lasting or prunella, (366.) 40 cts. per lb. and leather and calf-hair felt, (367, S. S.. 3011, 3:',93.) 45 cts. per lb. and wholly or ptly. of wool, not "outside gar- ments," (366, Dec. 15, 1866, S. & Bros.) 40 cts. per lb. and same, if outside garments for ladies' and chil- dren's apparel, (367.) 45 cts. per lb. and slipper patterns of wool, dtbl. under 362 as mfe. of W. 4- + -I-. stockings knit or made on frames, same duty as above on " balmorals." suspenders, wholly or ptly. of W., wstd., or hair, (368.) 30 cts. per lb. and toys, part wool, (425.) trimmings for dresses, wholly or ptly. of W., wstd., or hair, (368.) 30 cts. per lb. and Terry web, or wool elastic webbing, (368, S. S., 2455, 3576.) 30 cts. per lb. and vestings, wool, as mfs. ofW. + -f- + under 362. vests, ready-made, wholly or ptly. of W., wstd., or hair, (366.) 40 cts. per lb. and waste, (361.) 10 cts. per lb. webbings, W., wstd., or hair, wholly or in part, (368.) 30 cts. per lb. and yarns, W., or wstd , same as above for " balmo- rals," etc. 35 40 50 Per ct. Works of art, sp. impt., (see " Special Importa- tions ") Wormgut, mfd. or not, (714.) Free. Worm-seed, cr., (636.) Free. Worsted, all cloaks, overcoats, and other outside garments for ladies and children, and goods of like description, or used for like pps., wholly or ptly. of (except knit-good.s,) (367.) 45 cts. per lb. and all mfs. wholly or ptly. of, or of animal hair, and not part wool, -I- -f -)-, (;i63 a.) val. at not over 30 cts. per lb., (;^3 6. and /.) 10 cts. per lb. and val. at over 30, and not over 40 cts., (363 c. and /.) 12 cts. per lb. and val. at over 40, and not over 60 cts., (363 d. and /.) 18 cts. per lb. and val. at over 60, and not over 80 cts., (363 e. and /) 24 cts. per lb. and val. at over 80 cts., (363 g.) 35 cts. per lb. and Worsted yarns, duty same as last above articles. and cotton merinos, as dress goods under 365. f,S?e " Woollen dress goods.") and cotton reps, embroidered, duty .same as- on mfs. of wstd. under 363, (,\pril 20, 1865, N. Y.) and cotton trimmings, (368, April 4, 1867, J. A. F.) 30 cts. per lb. and and cotton twills, rainbow stripe, printed, as merinos and other dress goods under 365. (See "Woollen dress goods.") caps, comforters, etc., made on fmmes, duty as on above mfs. of wstd. under "63. clothing, ready-made, except knit goods and outside garments for ladies and children, (366.) • 40 cts. per lb. and knit goods, same duty as on above mfs. of wstd. under 36.3. lace, for dress trimmings, (36R, S. S., 1.525.) 30 cts. per lb. and lace shawls, {see "Phawls.") lama points, (366.) 40 cts. per lb. and lapping,* wstd. and flax, as mfs. of wstd. under 363, (July 12, 1859, N. Y.) lasting?, ptly. wstd. and not any wool, as mf^. of wstd. under 363, (April 8, 1867, S. L. & Co ) or mohair serges, for lining coats, dtbl. under 365, (S. S , 1813. See " Woollen dress goods.") serges, part wstd. and not part wool, duty same as "Woollen dre.ss goods," under 365. (April 8, 1867, S. L. & Co.) reps, plain and fancy, partly of, dtbl. under 363. (S. a, 1.835.) shawls, not knit goods, (366, S. .''., 5273.) 40 cts. per lb. and strips of w.std. cloth, emb. with silk for dre<^ trimmings, (.%S, S. S., .55.39.) 30 cts. per lb. and umbrella cloths, dtbl. under 363. as mfs. of worsted, + + -f,(S. P., 1583.) webbings,! beltings, bindings, braids, galloons, fringes, gimps, cords, cords and taspels, dress trimmings, head-nets, buttons, or barrel-but- tons, or buttons of other forms for ta.ssels, or ornaments, wholly or ptly. of wool, w.std., or hair, (368.) 30 cts. per lb. and women's and children's dress goods, and real or imitation Italian cloths, wholly or ptly. of, (see " dress yoods," under " Woollens.") 35 35 50 • Linen lap robes, with worsted stripes, held dtbl. under 363, (S. S., 2374.) t This includes elastic webbing of wool or worsted, combined with cotton and rubber, (S. S., 2455.) 110 SCHEDULE OF DUTIES. Per ct. Wrecks. Merchandise recovered from wrecks sunk in United States waters two years and abandoned by owners, may be brought into nearest port, under regs., free of duty and without making entry, (828.) articles taken from wrecks in foreign waters, and which have been the subject of purchase or sale, become merchandise liable to duty on importation, (S. S., 2041.) X. XYLIDINE, coal-tar product, (81, S. S., 5538.') 20 Xylonite, or xyolite, a compound of pyroxyline, (105, S. S., 5018.) 50 cts. per lb. same, rolled or in sheets, (105, S. S., 5018.) 60 cts. per lb. pieces of, cut in the form of, and partially mfd., solely for knife handles, (105, S. S., 809.) 60 cts. per lb. and 25 Xylotile, cr. min., + + +, (215.) 20 Y. YACHTS,* repairs on, in foreign ports, not dtbl., (S. S., 4154.) Yak-laces, wstd., for general use, dtbl. as mfs. of wstd. under 363, (S. S., 4360.) Yam flour, as starch, + +, (269, S. S., 3385.) 2]/^ cts. per lb. Yams, (820.) Free. Yarns, "carpet," so styled, composed of wool waste, cowhair, etc., dtbl. as woollen yarns under 363, (S. S., 323.) China-grass, ramie, or sea-grass, (351, S. S.,2133, 3621.) a5 coir, (679, S. S., 3883.) Free, cotton, (whether single or advanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form,) valued not over 25 cts. per lb., (318 h.) 10 cts. per lb. over 25, and not over 40 cts., (318 c.) 15 cts. per lb. over 40, and not over 50 cts., (318 d.) 20 cts. per lb. over 50, and not over 60 cts., (318 e.) 25 cts. per lb. over 60, and not over 70 cts., (318 /.) 33 cts. per lb. over 70, and not over 80 cts., (318 g.) 38 cts. per lb. over 80 cts., and not over $1, (318 h.) I 48 cts. per lb. over $1, (318 t.) 50 cotton, rule for valuing, (S. S., 3891.) cow and calf hair, as mfs. of hair, h + -f, un- der 363, (see below.) flax and jute, flax ch. val., (335, May 8, 1863, N. Y.) 35 flax oi' linen, (335.) 35 tow, (335, July 10, 1861, N. Y., Dec. 2, 1864, Phila.) 35 Perct. Yarns [continued) . hemp, (335.) 35 jute, (335.) 35 + + +, (837 6.) 20 of rabbits' fur, (435, S. S., 2797.) 3C wholly or in part of wool, wstd., the hair of the alpaca, goat, or other animals, (363, May 13, 1871, Com. Cust.) valued at not over 30 cts. per lb., (363 6. and/.) 10 cts. per lb. and valued at over 30, and not over 40 cts., (303 c. and /.) 12 cts. per lb. and valued at over 40 and not over 60 cts., (363 d. and/.) 18 cts. per lb. and valued at over 60, and not over 80 cts., (3G3 e. and /.) 24 cts. per lb. and valued at over 80 cts., (363 g.) 35 cts. per lb. and Yeast cakes, (837 b.) proprietary, (99.) Yellow berries, for dyeing, (509.) Free. crystals, so styled, mfd. from naphthaline, (82, S. S., 523.) Yellow metal, unwrought, (215.) or sheathing-metal, not wholly of copper nor wholly or in part of iron, ungalvanized, in sheets, 48 inches long and 14 wide, and weighing from 14 to 34 oz. per sq. ft., (194.) bolts, copper ch. val., (216.) salts of chrome, (92.) Z. Free. 1 ct. per lb. ZAFFER, (821.) Zante currants, (293.) Zinc, acetate of, (92.) ashes, (215, S. S., 4990.) bromide of, (93.) chloride of, (92, S. S., 4440.) cyanide of, (92.) dust, (see " Indigo auxiliary.") ferro-cyanide of, (92.) iodide of, (92.) in blocks or pigs, (193 a.) \% ct. per lb. in sheets, (193 b.) 2)4 cts. per lb. lactate of, (92.) mfs. of, (216, Oct. 28, 1857, N. Y.) old worn out, fit only to be remfd., (193 n.) 1}4 ct. per lb. oxide of, dry, (90, rf. S., 1212.) ground in oil, (91.) nied. prep., (93.) phosphate of, (92.) phosphide of, (92.) plates, prep., for engraving, (216, S. S., 4726.) sheathing metal, (194, Oct. 28, 1857, N Y.) solution of chloride of, (92, S. S., 4440, 4526.) .sulphate of, (92.) tannate of, (92.) valerianate of, med. prep., (93, T, R., p. 589.) Zithers, and parts of, (iud.) Zwetschenwasser, spirituous liquor, (313.) (Aug. 18. 1666, N. Y.) $2 per pf gal. 154 ct. per lb. 1% ct. per lb. * A yacht belonging to the Royal Yachting Club of Great Britain, brought to the U. S., on the deck of a vessel, for racing purposes, was nut regarded as goods, wares, and merclir.ntlise. and therefore not held to be dutiable. Being retained in the U. b , duties accrued sub.sequenily, (S. S., -1960.) DEAWBACK EATES. IIX DEAWBACK EaTES.* Alphabetical List op, Established under the Authority of Sections 3019, 3020, AND 3026 op the Kevised Statutes, and the Acts op February 8 and March 3, 1875. (See ante, Pt. I, 1978 to 1982, also 2192 and 2206.) Axes, made from iron and steel by the process of splitting the steel and inserting the iron, ly3jj cents per pound. Axes and Hatchets, made by the process of spotting the iron and inserting the steel, same as dnty paid. Allow for a quantity of iron equal to the net weight of the exported articles, and a quantity of steel equal to j\%% of such net weight. Bags, from jute and burlap cloth, same as duty paid. Exported quantity determined by measurement. Band and Bar Iron, (see Iron.) Bayonets, made for Colt's patent fire-arm, 7 cents each ; made for the Winchester fire-arm, ItsV cents each; made by E. Remington & Sons, from steel made from imported iron paying ad valorem duty, 2 cents each ; and from iron paying a duty of one cent per pound, I^Vj cents each. Blacking Boxes, from tin plates, same as duty paid. The exported quantity determined by adding to the outside measurement of the box one-fourth of such product. Bolts, Nuts, and Pivots, from iron, same as duty paid. Bullets, leaden, and Shot, same as duty paid. Cans, from tin plates, same as duty paid. The exported quantity determined by measuring the "blanks" before .soldering, or by adding one-twentieth to the product of the outside measurement of the completed cans, excepting one-pound cans, for which add 15 per cent, to the outside measurement.. Cans, from tin plates, completed, with the excep- tion of soldering (blanks), same as duty paid. The exported quantity determined by a United States weigher. Cartridges, same as on bullets and gunpowder exported separately. Castor Oil, product of castor seed, 25 cents per gallon. Castor Pomace, product of castor seed, 11 cents per 100 pounds. ChainSj from bar iron, same as duty paid. Add 4 per cent, to exported quantity to cover wastage in manufacture. Copper, from ore, same as duty paid. Copper, from block or blister copper, same as duty paid. Cope Tubes, from tin plates, same as duty paid. The exported quantity determined by allow- ing for each tube a square equal in length to the height of the tube, and in width, to its largest circumference. Cordage, from Manilla hemp, 1 J cents per pound ; from jute hemp, f cent per pound ; of Sisal grass, f cent per pound ; from. New Zealand flax, f cent per pound ; tarred Russia, ^| cent per pound. Dressed Skins, from raw, same as duty paid. Fish Plates, from iron, same as duty paid. Add 12 per cent, to exported weight to cover wastage in manufacture. Flour, from wheat which paid a duty of 20 cents per bushel, 75 cents per barrel. Glaziers' Points, product of sheet zinc, same as duty paid. Gunpowder, from saltpetre which paid a duty of 2 cents per pound : American Sporting ly^^j cents per pound ; U. S. Government, Ij^g cents per pound ; Shipping and Mining, ly*^ cents per pound. GuNPOVFDER, from Saltpetre which paid a duty of 1 cent per pound : American Sporting, j*^ cent per pound ; U. S. Government, y'^ cent per pound ; Shipping and Mining, -/^ cent per pound. Guns, Gatling: 42 calibre and 10 barrels, $7.03 each gun ; 42 calibre and 6 barrels, $5.00'each gun; If calibre and 10 barrels, $9.00 each gun ; 1 inch calibre and 10 barrels, $11.73 each gun. Gun-systems, made for Colt's patent fire-arms, H^^^ cents each. Gun-systems, made by E. Remington & Sons, from iron and steel : For the iron, 5^*0 cents each ; for the steel, when imported as such, 3| cents each ; for the steel, made from imported iron, lx%V cents each. Gun-systems, made for the Peabody fire-arm, 7j^o^5 cents each. Gun Trimmings, made for Colt's patent fire-arm, 6j% cents each arm. Gun Trimmings, made by E. Remington & Sons For tlic iron, Ij^^^jj cents each gun ; for the steel, when imported as such, f cent each gun ; for the steel, iiuuV' from imported iron, ^ cent each gun. Gun Trimmings, made for the Peabody fire-arm, Ij^/q cents each ami. Gun Trimmings and Systems, for the Winchester fire-arm, 8j cents each arm. * See Circular at the end of this list. 112 DRAWBACK EATES. Gun Trimmings and Systems, made for the Martini Henry rifle, same as duty paid. The quantity of material used in the manufacture shall be determined by allowing for each receiver, 3^^% pounds steel ; for each block, 1 pound iron ; for each guard, 1 pound iron ; for each lever, -f^ pound iron ; for each set of bands, j\^g- pound iron ; for each light base, |- pound iron ; for each butt plate, J pound iron ; for ea«h bayonet, ly%% pounds iron. Handles and Nozzles, made from sheet zinc and attached to tin cans (when tagger's tin is also used in making such nozzles), 27 cents per 100 cans ; when tagger's tin is not used, 25 cents per 100 cans. Handles, made from sheet zinc, and attached to tin cans, without above-described nozzles, 16 cents per 100 cans. Hatchets, (see Axes and Hatchets.) Hoop Iron and Horseshoe Iron, (see Iron.) Hungarian Nails, same as tacks. Iron, band, bar, horseshoe, hoop, railroad, rod, scroll. Wholly from imported scrap iron, same as duty paid. To cover wastage in manufacture, add 25 per cent, to exported weight when exclusively old scrap iron was used, and 12 per cent, only if part of the material was new scrap iron. Lanterns, from tin plates, same as duty paid. Quantity determined by the measurement of the pieces composing such lanterns before they are put together. Lead Pipe, same as duty paid. Leather, sole, from hides, same as duty paid. Linseed Oil, 6^ cents per gallon. Locomotive Ties, from imported steel, same as duty paid. A-dd 2 per cent, to exported weight to cover wastage in manufacture. Nails, cut, from sheet and plate iron, 1 J cents per pound ; horseshoe, from slit iron rods, same as duty paid; Hungarian, same as tacks ; cut, from scrap iron, same as duty paid. To cover wastage in manufacture, add 25 per cent, to exported weight when exclusively old scrap iron was used, and 12 per cent, only if part of the material was new scrap iron. Nail Rods, rolled from iron, same as duty paid. Add 9 per cent, to the exported weight to cover wastage in manufacture ; slit, from iron, same as duty paid. Add 3 per cent, to exported weight to cover wastage. New England Rum, (see Rum.) Nozzles, made from tin plates, same as duty paid ; flat screw tops, from sheet zinc, attached to tin cans, 9 cents per 100 cans. Oil, (see Linseed and Castor.) Packing, from jute yarn, same as duty paid. Plates, tack, same as duty paid. Plates, fish and robe, (see Fish Plates and Robe Plates.) Pipe, lead, (see Lead.) Pistols, Colt's navy or belt, llxViJ cents each. Pivots, (see Bolts.) Pomace, (see Castor.) Railroad Iron, (see Iron.) Rice, cleaned from paddy rice. If cents per lb.; cleaned from rough rice, 2| cents per lb. Rifles, (see Gun Systems and Trimmings.) Rifle Barrels, from bar steel and from barrel moulds, same as duty paid. Robe Plates, Trom goat skins, same as duty paid. The number of skins used determined by inspection of the exported plates. Rod Iron, (see Iron.) Rum, New England, 6^^ cents per gallon. Salt, fine, 8 cents per 100 pounds. Saltpetre, refined from crude, y^g^ cent per pound. Screws, wood, (see Wood Screws.) Scroll Iron, (see Iron.) Scythes, manufiictured by Hubbart, Blake & Co., of West Waterville, Maine : Light grass, 45 cents per dozen; heavy St. John, 65J^ cents per dozen ; grain, 83| cents per dozen. Shanks, from steel, same as duty paid. Sheet Lead, from pig lead, same as duty paid. Shocks, from staves, same as duty paid. Shot, (see Bullets.) Shovels and Spades, chiefly of steel, 80 cts. per doz. ; chiefly of iron, 50 cts. per doz. Skins, dressed, (see Dressed Skins.) Solder, used in making tin cans, 16 cents per 100 cans of 5 gallons capacity, and in proportion for cans of less capacity. Sole Leather, (see Leather.) Sugar, refined from raw sugar : Loaf, cut-loaf, crushed, granulated, and powdered, dried, SyV,; cents per pound ; white coffee sugar, undried, and above No. 20, Dutch standard i i color, 2j%\ cents per pound; all grades of coflJee sugar. No. 20, Dutch standarl, a i i below in color, 2x§^ cents per pound. DEAWBACK EATES. 113 Sugar, refined from melado, on which a duty was paid of 1 1 cents per pound, and 25 per cent. in addition thereto, same as sugar refined from raw sugar; refined from molasses, 1^ cents per pound. Sykup, from sugar, 6] cents per gallon ; from melado, on which a duty was paid of 1 J cents per pound, and 25 per cent, in addition thereto, 5| cents per gallon ; from molasses, 5 cents per gallon. Tacks, from bar iron, same as duty paid. Add 14 ner cent, to exported quantity to cover wastage in manufacture. Tin Cans, (see Cans.) Wire, telegraph, from iron rods, same as duty paid ; from steel, for bridges, same as duty paid. Wire, finer than telegraph wire, from iron bars and rods, same as duty paid. To cover wastage. in manufacture, add to export weight the following percentage : 1, and coarser, 2, . . . . 3, . . . . 4, . . . . 5, . . . . 6, . . . . 7, . . . . 8, . . . . 9, . . . . 10, ... . 11, ... . 12 13, ... . 14, ... . 15, ... . 16, ... . 17, ... . 18, ... . 19, ... . 20, ... . ITS ® ra « a)T3 . >a a M 73 Cj M » a, t, -gas *" o o :2a tica a a bo.2 Sfei 2; q » & g Ph Ah 2.7 1 10.7 2.9 10.9 3.1 11.1 3.3 11.3 3.5 11.5 3.7 11.8 4. 12.1 4.3 12.4 4.6 12.7 4.9 13. 5.2 13.4 5.5 13.8 5.9 14.2 6.3 14.6 6.7 15. 7.1 15.4 7.4 15.7 7.7 16. 8. 16.3 8.3 16.7 5.2 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, ■" o o c -^ a. M— a t* 5f-2 a) ^ g ^ Z o £1 o I. a; ^ IB.--. ■" o o rt'bc.a a, ^ d u -K o 17. 17.3 17.6 19.3 19.6 19.9 20.2 20.6 20.9 21.2 21.5 21.8 22.2 22.6 23. 25.2 26. 26.8 27.6 28.4 Sizes designated by fractional numbers to be treated as those designated by the next smaller integral numbers. Wire, manufactured by the American Screw Company of Providence, B. I., same as duty paid Wood Screws, from iron, same as duty paid. Add 50 per cent, to exported weight to cover wastage in manufacture. In those cases where a discriminating duty has been paid under the provisions of Section 2501 of the Revised Statutes, the drawback allowed shall bear the same relation to that duty as the usual allowance bears to the ordinary duty. All of the foregoing, except the drawback on re- fined sugars, shall be subject to the usual 10 per cent, retention. The drawback on refined sugars shall be subject to a retention of 1 per cent., as required bv Section 3, of the Act of March 3, 1875. On the exportation of sirup resulting from the refining of imported molasses, upon which the duty of four cents per gallon, prescribed by the tariff of March 3, 1883, has been paid, a draw- back will be allowed at the rate of three and two-tenths (3j*o) cents per gallon, less the legal retention of ten per centum. (S. S., 5750.) Such of the rates of drawback prescribed under the old tariff as are specific, and relate to articles manufactured from materials upon which the duty is changed by the new tariff, are hereby revoked. Exportations of articles which were subject to rates of the above description will, therefore, be reported to the Department in accordance with the provisions of Article 828 of the General Regulations for the establishment of new rates. (Treasury Circular, July 7, 1883.) I 116 (S. S., 6191.) BOTTLES-CAPACITY OF 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. Ale Alsop's ale Do 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 paleale Bass ale Bass stout , Bass porter Do Bremen export Brauerei St. Pauli D'Arcy's Dublin extra stout Guinness's stout Do. Do Guinness's extra stout Do. . Do. Do. Do. Guinness's French rhaiupague Guinness's extra stout Do. Do. India pale al ■ XXX stout Muir & Sons' sparkling Edinburj;!! ale McCuliOKli's extra Dui^lin stout McEwan's ICdinlmrnlial" Tenant's XXX stout Tenant's pale ale Tenant's sparklini^ ale, No. 3 R. Younger & Co.'s sparkling ale Wm. Younger & Co.'s sjiarkling ale.... By whom bottled, Ac. Jeffreys Patterson & Hibbert.. E. & J. Burke Cameron & Saunders. Patterson & Hibbert.. Candler &. Son Bywss Daukes Patterson & Hilibeit. E. & J. Burke M. B. Foster & Sous... Do. R. Porter & Co Candler & Son T. B. Hall & Co Pliers & Bell Wheeler & Co T. P. Griffin James Gate, Dublin.. Byass Barclay & Perkins.... &Co. P. Rediuouf Dankes Jeffrevs E. &J. Burke M. B. Foster & Sons R. P.Atkins & Co P. Redmond & Co .Tas. McCullogli, Son & Co W. Edmonds & Co Do. T. B. HallA Co Ihlers&Bell AVhceler . Do. Do. Do. Do. Do. D.. Do. Do. D... In stone. In glass. 1m stone, lu glass. Do. In stone jugs. In st"ne. Do. 117 BilANDY IN BOTTLES, &0. ALPHABETICAL LIST. Brands. Arbom, Marett & Co Bainet & Fils Ballot & Co., J Bisquit, Dubouche & Co Braiideuberi; Freres Castillo, J. D. & R Cavalier Freres Chaloupin & Co., V Coiuaiidon & Co Czuha & Co., W. H Da Laage, Fils &Co Dessandier & Co., F Domay, J. V ) Lucien, Foucaiid & Co j Dubois A Co., E. M Dubois, Freres & Cayman Dulary &Co.,J. E Emanuel, Paul Elienne, Pere & Fils, Paul Fie, MestreauK & Co Fouchez, Fils & Co Fouchfz A Co., L Furland & Co., L Gautier Freres (ierin, E Hennesy & Co., Jas Hiiie & Co., Tbos La Cave & Co., Geo Lanonde Freres liaureut & Marot, A, B Marteau & Co Martell & Co Ml strezat & Co Mounie & Co., J. Denis Henry Mouuier & Co., Henry Otard, Dupuv & Co Pinet, Castillon & Co Prunier, P Renny, Martin & Co., E Renault & Co Reveire, Gardiat & Co Robin & Co., Jules Rouyer, Guillet & Co Rouilet & Delamaln , Do. : Roy, Auguste Sayer & Co., Gho Sazerac de Forge & Fils Sorin, .J The Vine Growers' Co., Jules Duret, Manager Tbe Vineyard Proprietors' Co Tricoche & Co Von Briand, I Places of shipment. Cognac.... Do Do Do Do Do Do Do Do Do Do Do London ... Cognac..., Do Do Do St. Peray, Cognac... Do Do Do Charente Cognac... Do Do Do Do Do Do Do Do Do Do Do Do. ... Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do 2H 2% 2]l 2^ 2% 24 2]Z 2^ 2% 2% 2^ 2% 2% 2% 2% 2k 2^ 2% 2% 2k 2% I'i 2% 2% 2% 2 3^ 22I 2% 2 5-16 2% 2% 2]1 2g 2-% 2% 2% 2% ^k 214 2?| 2% 2% 1% 2% 2% 2% 2% 6J^ To test the general accuracy of these gauges, frequent actual measure- ments should be made at the diflferent 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, Secretary. To Collectors of Customs and others. STATISTICAL SCHEDULE. {Suggested by Mr. E. 0. Stratton, of the New York Custom House.) Alphabetical list of imported goods (other than those paying Specific Duties, in whole or in part*) on which the Units of Quantity are prescribed for Statistical Reports in " Schedule E," issued by the U. S. Treasury Department, July 6th, 1883 (S. S. 5798), and later instructions. The -| — I — \- stand for " not enumerated or otherwise provided for." N. B. — The place and date of each invoice should be stated in entry. Class No. in Schedule E. Free. Dtbl, 51-4 36 58 59 110 2 111 60 61 209 4-8 348 63 180 64 207 112 65 "97 198 61 66 67 30 113 1025 474-8 1071 1057 431 480 480 552 1625 555 840 481 482 484 484 484 1216 A. Acids Aconite Albata.unmfd Alizarine, artfi Alizarine, natural Aloes, gum Aluminium Amber, g[um Ambergris Ammonia, all Amylic alcohol Aniline arseniate Animal carbon, manure. Animal oils and combi- nations of Animals (cattle, hogs, horses, and sheep) Anise and star anise seed Annatto and extracts of. Anthracite coal Antimony, metal Antimony, regulus..., Antimony, ore, cr. sul phide of Antimony, tartrate Apatite Arabic gum Argal or argol Argentane, unmfd Aromatic seeds, not edi ble, cr. + + + Aromatic seeds, not cr Arrow-root Arseniate of aniline Ar.senic Arsenic sulphide Asphaltum, cr Asafcetida gum B. Baling hoops of iron or steel, at 35 per cent Balsam copaiva Balsam fir, or Canada...... Balsam Peru Balsam storax or styrax.. Balsam Tolu .". Balsams, all crude Bark, hemlock, ext Barks, cr. + -1- + Barks, cinchona or other used in mf. of quinine... Barrels, American mf., retd Barrels, Amer. mf., retd. empty Baryta sulphate Baryta, uinnfd Barytes Beans, edible Unit of Quan- tity. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. Ton. gal. No. lb. lb. Ton. lb. lb. lb. lb. Ton. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb.& k'd lb. lb. lb. No. No. lb. lb. lb. bush.t Class No. in Schedule E. Free. Dtbl, 97 175 "ill ""97 33 30 133 208 "2O8 208 169 334 105 '"97 "97 115 98 209 26 26 203 365 364 365 "85 4- 50 106 181 1223 1058 1058 555 1340 583 626 627 446 447 555 655 1283-92 1287 1170 427 463 Beans, cr., all not edible + + + Same, advanced, etc Beans, vanilla Beeswax Benzine, oil Benzoin, gum Benzole oil Berries, cr.. all not edible + + + Same, advanced, etc Bismuth Bitumen, cr Bleaching powder Bone-ash Bone-black and char Bone-dust Bones, er Brazier's copper Brick, fire Brick, other than fire Brimstone + + + Britannia metal, old, for re-mf Buchu leaves Buckwheat Buckwheat flour Buds, cr., all not edible + + + Buds, advanced, etc Bulbs and bulbous roots, cr.. all not edible + + + Bulbs and bulbous roots, cr., all advanced, etc Burgundy pitch C. Cacao., cr., leaves and shells of Camphor gum, cr Camwood, cr Canvas, floorcloth Carbon, animal manure.. Carboys, American mf. retd Carpets and carpeting, a!l. Carpets, carpeting at 40 per cent Casks, Amer. mf.. retd Cassava or cassada Cassia, ung'd Cassia buds, ung'd Cassia vera, ung'd Castile soap Castor or castoreum Cattle Cattle Cement, Roman, Port- land, and all other Chalk, unmfd Chamomile flowers Charcoal Unit of Quan tity. lb. lb. lb. gal. lb. lb. lb. Ton. lb. Ton. lb. lb. No. M. Ton. lb. lb. bush.t lb. lb. lb. lb. Ton. yd. Ton. No. kind of. sq. yd. No. lb. lb. lb. lb. lb. lb. No. No. bbl. Ton. lb. Ton. * Goods subject to specific duties, cither in whole or in part, are omitted, because the quantities are necessarily given in the invoice or entry, which thus furnish the required information, t Of 60 lbs. t Of 42 lbs. STATISTICAL SCHEDULE OF IMPORTED GOODS. 119 Class No. in Schedule E. Free. Dtbl 133 366 134 88 179 367 368 180 89 89 "'91 184 182 358 321 "ish 184 185 ir>4 114 I 190 114 92 93 94 116 95 211 98 to 101 1% 359 323 102 197 190 1064 806 806 491 "574 1052-3 573 1340 583 583 583 583 583 584 583 605^1: 595 840 1058 555 "515 1073 "555 Chinese nut oil Chloride of lime Chromate of iron Chromic ore Cinnamon and chips of.. Citrate of lime Civet, cr Cliffstone, unmfd Cloves Clove stems Coal, anthracite Coal-tar, oils and similar products of Cobalt, ore of Cobalt, as min. arsenic Cobalt oxide Cochineal Cocoa butter Cocoa fibre Cocoa, cr., leaves and shells of Cocoons Cod-liver oil Cod-liver oil Coffee Coir and cocoa fibre Coir yarn Coke Colors, + + + Columbo root, or Copal sum Copper bottoms. Copper, brazier's Copper pipes Copper rods Copper rolled plates Copper sheathing Copper sheets Copper, sub-acetate of Cotton cloth at 40 percent.* Cotton thread, yarn, warps orwarp-yarn"at50perct. Cotton tie's, iron or steel.. Cotton, unmfd Cowrie gum Cryolite Cubebs Cudbear Currency, kind of and rate. Cutch glim Cuttlefish bone Cyanite D. Dammargu.n Dead oil Dragon's blood , Dried insects, not edible, cr. + + + Dried insects, not cr Dyewoods, cr Dyewoods, ext. and de- coctions of E. Eggs Eggs, silkworm's Emery ore Ergot Essential oils and combi nations of -f -f + Excrescences, cr. -f + +. Excrescences, not cr Fans, common palm-leaf Farina Unit of Quan- tity. gal. lb. Ton. Ton. lb. lb. oz. Ton. lb. lb. Ton. Tb!- lb. lb. lb. lb. cwt. lb. lb. gal. gal. lb. cwt. lb. T(m. Ib.&kd lb. lb. lb» lb. lb. lb. lb. lb. lb. lb. sq. yd. lb. lb. lb. lb. Ton. lb. lb. lb. lb. Ton. lb. gal. lb. Ton. lb. doz. lb. cwt. lb. Ib.&k'd doz. lb. Class No. in Schedule E. Free. Dtbl 97 109 97 555 626 499 i'656 683 696 1018 555 1071 655 117 114 ']55 "369 500 1025 736 738 739 740 742 Fibre Fibres, dried, not edible, cr. -F + -I- Fibres, dried, not cr Fibres, vegetable Firebrick Firewood Fish, fresh + + + Fish, dried or smoked Fish, pickled or salted.... Fish bladders Fish sounds Fish glue Fish oil Fish oil f + + Flax yarns I Floor-cloth, canvas Flowers, cr. + -f- + Freestone, hewn, dressed, or polished Fruits, not edible, cr. + t- + Fruits, not cr Fusel oil Fustic Gambler gum Gamboge gum Gelatine and all similar preps Gentian root, cr German silver, unmfd Ginger ale or beer Ginger root Glass and glassware : ( Bottles, vials, demi- johns, carboys and jars, bottles cont. sparkling wines, bran- dy or other spirituous I -1 I [ liquors + + ^ f Flint and lime-glass I bottles and vials, 1 empty, filled (exclu- [ sive of contents)... f Green and colored glass bottles, vials, demi- I Johns and carboys •i (covered or micov'd), pickle or preserve- I jars, filled, exclusive L of contents f Articles of glass, cut, en- I graved, painted, col- I ored, printed, stained, silverd, or gilded (not including plate-glass, silvered, or looking- glass plates) Plain, moulded, or pressed, flint or lime- ( glassware + + + C Porcelain and Bohe- I mian glass, chemical ■J glassware, painted I gl ass ware . and stain'd I glass f All man'fsof glass,orof I which glass shall be the component mate- rial of chief value Unit of Quan- tity. kind of lb. lb. kind. No. Cord. lb. lb. ' lb; or .bbl.t lb. lb. lb. gal. gal. lb. yd. lb. Ton. lb. lb. lb. lb. lb. doz.bot. lb. 1 -^ S Sic None req. * State whether unbleached, bleached, or colored. t Of 200 lbs. 120 STATISTICAL SCHEDULE OF IMPORTED GOODS. Class No. in Schedule K. Free. Dtbl. r.44 112 773 97 555 772 248 779 ■JIO IJl 266 3o6 253-4-5 380 481 684 97 555 5 428 840 6-10 429 265 267 122 123 503 504 97 555 124 12,3 157 818 818 806 818 818 499 270 271 270 1341 1340 127 328 685 2U 211 92 211 12S 129 275 109 715 97 555 for Glauber salts Glucose Glue Goat-skins, whether rugs, or leather Grains, not edible, cr. + + + Same, not or Grape-sugar Grease for .soap, etc Grease + + -f Guano Gums and gum resins, cr. + + + Gutta-percha, cr Gypsum, ung'd H. Hair, all Hemlock bark Hemlock bark, ext. of Hemp yarns Herbs, not edible, cr. bame, not cr Hogs Hogs Hoops, for baling, iron or steel at 35 per cent... Horses Horses Ice. India rubber, cr. and mfs. of Indigo Indigo, artfl Indigo, carmine Indigo, exts. of Insects, dried, not edible, cr. j- + -I- Same, not cr Iodine, cr Ipecac Iris root, cr Iron, bar. at 35 per cent... Iron blooms, at 35 per ct. Iron chromate Iron loops, at 35 per cent. Iron slabs, at 35 per cent. Isinglass Ivory, animal Ivory, vegetable Ivory ball blocks Ivory bone-black Jalap ,lunk, old.. Jute yarns.. Kainite... Kieserite. Kryolith.. Kyanite... Lac, cr Lac dye Leather, old scraps Leaves, cr. -f + t Lemons, at 20 per cent.. . Lichens, not edible, cr. Same, not cr. Unit of Quan- tity. lb. lb. lb. kind. lb. lb. lb. Ton. lb.&k"d lb. Ton lb. Cord. lb. lb. No. No. lb. No. No. Ton. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. Ton. Ih. lb. lb. lb. lb. lb. lb. lb. cwt. lb. Ton. Ton. Ton. Ton. lb. lb. lb. Class No. in Schedule E. Free. 156 "l33 134 3:16 100 200 370 137 136 138 138 140 141 142 213 279 114 167 143 420 •97 136 137 144 371 97 286 287 288to320 307 321-2 318 Dtbl. 697 515 519 1058 io:-4 545 696 697 1058 1057 1058 1058 1052-3 ia58 1073 ia56 1067 1071 1058 1054 WA 106,5 1066 1055 Licorice root, cr Lime Lime, chloride of Lime, citrate of Lime, sulphate of, ung'd. Linoleum Logwood, cr Logwood, extr. and de- coctions M. Macaroni Mace Madder, gr'd or prep'd Madder, Indian, ext. of... Magnesia, min. carbonate of Magnesite Manganese ore Manganese oxide Manna Manures.. Marrow, cr Mastic gum Milk, Sugar of Mineral waters, artificial and imitations of Mineral waters, not artifl Molasses, Hawaiian. Mosses, not edible, cr. + + + Sn7ve. not cr Munjeet, or Indian mad- der, ext. of Munjeet gr'd or prep'd. .. Musk, cr. in nat. pod N. Naphtha oil Neat's-foot oil Nitre cake, cr. or ref. Nutmegs... Nuts, not edible, cr. + + + Same, not cr Nux vomica O. Oakum Oil-cake Oil-cloth foundation Oil-cloth, not silk Oils, + -I- + Oils and similar products of coal tar Oils, animal and combi- nations of-|--F+ Oils, benzine Oils, benzole Oil. civet Oil, cod-liver, whale, and fish Oils, cod-liver Oils,dead Oils, essential and combi- nations of, -I- + -f Oils, fish, + -f 4- Oils, fixed or expr'd, and combinations of, + + + Oil, fusel Oils, naphtha Oils, Neat's-foot Oils, nnt, Chinese Oils, olive Oil, attar of roses Oils, salad Oils, seal Unit of Quan- tity. lb. bbl. lb. lb. Ton. sq. yds. Ton. lb. lb. lb. lb. lb. lb. lb. lb. lb. lb. Ton. lb. lb. lb. gal. gal. gal. lb. lb. oz. gal. gal. lb. lb. lb. cwt. lb. yd. yd. lb. ■ gal- gal, gal gal. gal. gal. lb gal. gal. lb. gal. gal gal. gal. oz gal. gal STATISTICAL SCHEDULE OF IMPORTED GOODS. 121 Class No. in Schedule E. Free. Dtbl. 1056 1065 522 721 806 3J3 326 63 67 107 417 1340 1245 197 331 1108 1107 1116 331 332 418) 419/ 1216 372 •>'l2 1245 374 100 1191 1193 336 1121 337 339 "527 528 531 151 537 1107-8 1116 341 1041 152 1.3 330 1134 406 158 415-16 "63 201 160 107 202 163 1066 1142 1143 545 1018 159 118 1055 Oils, whale, + + + Olive oil Opium, ext. of, aqueous.. Oranges at 20 per cent Ore, chromic Ores, emery Ores, tin Orleans, and exts. of Orpiment Orris root cr P. Paddy, Hawaiian I'aints, + + + Palings, wood Palm-leaf fans Paper materials Paper, printing, sized Paper, printing, unsized. Paper pulp, dried Paper waste Paraffiue Peanuts, Hawaiian, shell ed or not Pease Pepper, all kinds Pewter, old for re-mf Phosphates, for manure, or or native Pickets, wood Pimento Pitch, Burgundy Pitch, of coal tar Pitch, of wood Plaster of Paris, ung'd.... Plaster Paris Platinum, unmfd Plumbago Potash, carbonate oi fused •... Potash, caustic Potash, cr I'otAsh, muriate Potash, sulphate Print'g paper.see "'Paper." Pulp, paper, dried Pulu Q. Quicksilver Quinine, sulphate of. Quinine, salts of. R. Rags Rags, 10 per cent Railroad ties Rhubarb root, cr Rice, Hawaiian Robes, embd, cloth off... Kobes, emb'y of separate! Rocou, and exts. of Root flour Roots, cr , + + + Rose leaves S. Sago and sago flour Salacine Salad oils Salt, used incuringmeats Salt, used in curing fish Salt cake. cr. or ref Sandstone, hewn, dressed or polished Sarsaparilla root, cr Scammony, or resin of... Seal oil Unit of Quan- tity. gal. gal. lb. M. Ton. cwt. cwt. lb. lb. lb. lb. Ib.&k'd M. doz. lb. lb. lb. lb. lb. lb. lb. Bush.* lb. lb. Ton. M. lb. lb. bbl. bbl. Ton. . Ton. lb. cwt. lb. lb. lb. lb. lb. lb. lb. cwt. lb. lb. No, lb. lb. val&yd val. lb. lb. lb. lb. lb. lb. gal. lb. lb. lb. lb. lb. gal. Class No in Schedule E. Free. Dtbl. 3.-.6 348 349 300 351 352 352 352 353 354 97 .555 97 5.05 355 108 il02 084 7 430 699 119 1104 1104 11.05 1150 11.00 11.05 lie 11.00 11.02 11.03 361 360 358 361 3.09 1171-2 1170 248 164 370 S27 827 8 7 827 827t'>f-3r 835 836 844 844 844 867 867 97 0; 5 1018 1018 1018 378 176 421-23 1187 1190 167 336 64 168 169 549 Seeds, all + + + exc. med. Seed.anise and anise-star. eana'-y caraway and cori- ander cardamom cummin fenugreek fennel nnistard sugar-beet Seeds, of morbid growth , not edible, cr. + + -r S tiiir, not crude Seeds, aromatic, not edi- ble, cr. + -t--r S'lme. not cr Seeds, worm Senna, in leaves Sewing si k Sheathing metal Sheep. Sheeling", linen Shellac, gum Silk, spun Silk threads or yarns all Silk, thrown in gum Silk, singe in gum Silk, trams in gum Silk organziue. in gum. Silk twist Silk floss in gum Silk, sewing Silk in the'gum Silk noils Silk raw or reeled only . Silk cocoons Silk waste Silkworms' eggs Skins, dressed, whethei fur or leather Soap Soap, castile ... Soap stock Soda, nitrate of, or cubic nitrate cr Spices all ung. and -I- ^ -r Steel liars, at 40 per cent- Steel billets. at 40 per cent Steel blooms.iit 40 percent Steel blanks, at 40 percent Steel ingots, at 40 per cent Steel, cogged ingots, at 45 per cent Steel eastings, at 45 per ct. Steel hoop<, at 40 per et. . Steel bands, at 40 per ct .. Steel strips at 45 per ct . Steel plates at 40 per ct Steel sheets at 40 per ct... Stems not edible.cr.-|- + + S nnr. not cr Stones, free- hewn dres'd, or polished Stones sand- hewn dre.s'd or polished Stones, building or orna- mental. other than mar- ble hewn, dressed, or polished Straw, unmfd Sub-acetate of copper Sugar Hawaiian Sugar candy Sugar drainings Sugar of milk Suli>hate of lime, ung'd.. Sulphide of antimony ore Unit of Quan- titv. lb. lb bu^h. lb. lb. lb. lb. lb lb. lb. cr Sulphur lac or precip Sulphur or brimst'e + + + Sumac, ext lb. lb. lb. lb. lb. lb. lb. lb. kind, kind. lb. lb. lb lb. lb. lb. lb, 11>, lb lb. lb. 11-. lb. lb, 111, lb Ton. lb. lb. lb. lb. lb. Ton. lb. lb. Ton. lb. * Of 60 lbs. t The value and j-ards of the cloth, and the value of the embroidery, are required to be stated separately. 122 STATISTICAL SCHEDULE OF IMPORTED GOODS. Class No. in Schedule E. Free. Dtbl. 874 424 203 1192 ll'J3 65 552 5.")2 382 3S6 117 1227-8 387 387 326 874 1203 120 171 175 1215 97 T. .Taggers' tin.. Tallow, Hawaiian Tapioca Tar of coal Tar, ot wood Tartar, crude Tartar emetic Tartrate of antimony Tea Terra alba, aluminous.... Terra japonica, gum Timber, 20 per cent Tin Tin, grain or granulated. Tin ore Tin, taggers' Tobacco, stems, unmfd, + + + Tragacanth, gum Turpentine, Venice V. Vanilla beans Varnishes Vegetables, not edible, crude, + + + Unit of Quan- tity. lb. lb. lb. bbl. bbl. lb. lb. lb. lb. lb. lb. cub. ft. lb. lb. cwt. lb. lb. lb. lb. lb. gal. Class No. in Schedule E. Free. Dtbl 555 176 200 595 697 1223 177 97 555 390 322 1056 455 879-902 402 1245 185 595 683-5 584 Vegetables, not crude Verdigris Vermicelli W. Warps, or warp-yarn, cot- ton, at 50 per cent Water-proof cloth, -1--I-4- Wax, bees- Wax, veg. or min Weeds, not ed'le, cr. -F -|- + .Same, not cr Whale-bone, unmfd Whale-oil Wheat-flour Wire, iron or steel, cov- ered or other Wood, fire Wood palings & pickets .. Y. Yarn, coir Yarn or warp-yarn, cot- ton, at 50 per cent Yarns, fl., hemp and jute Yellow metal Unit of Quan- tity. lb. lb. lb. yd. lb. lb. ]b. gal. bbl.* lb. Cord. M. lb. lb. lb. lb. ♦ Of 196 lbs. PART IV. RATES OF TARE PRESCRIBED UNDER SECTION 2898 OF THE REVISED STATUTES. (See Part I., 1860.j Almonds, Alum. Alum coarse, or Barytes, . Cassia, Cheese, Chiccory, . Cocoa, Cinnamon, Coffee, Rio, I ground, actual tare, All other, Copperas, . Currants, . Hemp, Manilla, " Hamburg, Leghorn, Trieste, Indigo, Melado, Nails, Ochre, dry, '• in oil, Paris White, Pepper, Peruvian bark. Pimento, . Raisins, Rice, Salt, alum, coarse or " fine, . Spanish Brown, Sugar,^ dry, in oil ground, Tobacco, leaf, " Sumatra,' Whiting, . 1 Actual tare to be taken on sugar in tierces, hogsheads, and irregular packages. « Schedule tare for the inside matting and cord only ; for outside coverings, actual tare 1 in bags, , . . . 2 per cent. in bales, . . . , 2\ " in frails, . . . . 8 11 in casks, 10 " in sacks, 2 lbs per sack 3 pel cent. in mats. 9 " in casks or tubs, . 10 " in bags. 2 « in bags, 2 If in ceroons, . . 8 « in bales. . 6 i( in double bags, . . 2 t( in single bags, 1 « in casks, . 10 « in casks. 10 11 in bales. 4 lbs . 5 ' per bale. in ceroons, . . 10 per . 9 cent. in bags. 2 <( in casks. 8 II in casks. 8 « in casks. . 12 II in casks, . , 10 (1 in bags. . 2 i( in double bags, . . 4 II in ceroons, . 10 Quarter Dollar and Dime at !< and 1-5 thereul. Tne reduction of the weight of these coins to grains, is made in accordance with the Act of July 28, 186t>, ch. 30'. MONEYS RECEIVABLE FOR DUTIES. UNITED STATES TREASURY REGULATIONS AS TO MONEYS RECEIVABLE FOR DUTIES. Art. inOL Gold coins of the LTuited States* are receivable for duties at vueir nominal value, in unlimited sums, provided the loss of weight by abrasion or ordinary wear does not exceed one-half of one per centum in twenty years, or in that proportion for a shorter period of circulation ; l)ut coins of less than the least current weight shall be received at their valuation, in proportion to their actual weight, {^ict Feb. 12, 1873, ch. 131, § 14. 17 Stat., p. 42G.) Silver dollars of the United States, other than the trade-dollar, are receiv- able for duties, at their nominal value, in unlimited sums. {Act February 28, 1878, ch. 20, § 1, 20 .^tat. p. 25, S. S. 3498.) Silver half-dollars, quarter-dollars, dimes, and half-dimes, coined previous to April, 1853, are receivable for duties, at their nominal value, in unlimited sums. (Act Jan. 18, 1837, ch. 3, § 9. H. />., p. 733.) Silver trade-dollars, also silver half-dollars, quarter-dollars, dimes, and half- dimes, coined since April 1, 1853, are receivable for duties in amounts not ex- ceeding five dollars in one payment. (Acts Feb. 21, 1853, ch. 79, §§ 1, 2 (II. D., p. 742), and Feb. 12, 1873, ch. 131, § 15. 17 Stat., p. 427.) Five-cent pieces, coined between the years 18(36 andf 1873, are receivable for duties in amounts not exceeding one dollar in one pavment. (Act May 16, 1866, ch. 81, § 3. H. Z»., p. 754.) Three-cent pieces, composed in part of silver and coined between the years 1851 and 1865, are receivable in suras not exceeding thirty cents in one pay- ment, and three cent pieces, composed in part of nickel and coined between the years 1865 andf 1873. are receivable in amounts not exceeding sixly cents in one pavment. (Acts March 3, 1851, ch. 20, § 11, and March 3, 1865, ch. 100, §3. H. b.^i^p. 739, 752.) Five-cent pieces, three cent pieces, and one-cent pieces, coined under the " coinage act of eighteen hundred and seventy-three," are receivable in amounts not exceeding twenty-five cents in one payment. (Act Feb. 12, 1873, ch 131, § 16. 17 Stat., p. 427.) Two-cent pieces and one-cent pieces, coined previous tof 1873, are receivable in sums not exceeding four cents in one payment. (Act March 3, 1865. ch. 100, § 6. H. D.,p. 753.) United States demand notes are recpivable for duties at their nominal value, in unlimited amounts. Coin certificates, being certificates of the deposit of gold coin| with the Treasurer or Assistant Treasurers of the United States, are receivable for du- ties at tlieir nominal value to the amount of the duties to be paid. Art. 1002. United States legal-tender notes and the circulating notes of na- tional banks are receivable, at their nominal values, for all payments other than duties on imports ; and the fractional-currency notes of the United States are receivable for all payments, other than customs, when oflTered in sums not ex- ceeding five dollars.! Art. 1003. Payments in gold coin should be weighed by single pieces; but if in bulk, the coins must be separately examined and tested as far as neces- ♦ Excepting those minted before July 31, 1834, which rate at 94t*o cents per pwt. (Act June 28. 1834, ch. dl, I 3. H. D., p. 730.) t April 1, 1873. i Or gold bullion. (Act of Mart h 3, 1863, ch. 73, ? 5. H. D., p. 793.) 11 Defaced and 3IatUated 0/r/e?icy.— Defaced and mutilated fractional and lej^al-tender notes, each equalling oi exceeding bv face measurement /efe, are, under previous regula- tions of the DepartmeDt, if in a condition that the gciuiineucss can be clearly ascertained, received at their full face vahie in payment of all currency dues to tlia United States. Smaller fragments cannot be receivedfor such dues, but are, on conditions publish( d, redeemable at the Treasury. Every officer of the Treasury Department is required to stamp the word "Counterfeit " upon every spurious note pre^sented to him, purjwrting to hav« been issued by the United States, or by a National Bank. (Act June oU, 1864, ch. 172, g 5. H. D., p. 816. ^ 4 RECIPIENTS OF CUSTOMS DUES. sary ; one-dollar pieces must be separated from larger coins and weighed apart, and the weighing in bulk must be done by amounts of ten dollars, one hundred dollars, one thousand dollars, or multiples thereof. In weighing coins the ounce troy, and the decimals thereof, are to be used. The standard weight and the least current weight of certain specified sums, in gold coins above the dollar, are as follows : Amount. Standard weight. Least current weight. $100, 5.375 oz. 5.848 oz. 500, 26 875 oz. 26.741 oz. 1000, 53 750 oz. 53.481 oz. 5000, 268.750 oz. 267.407 oz. The gold dollar continuing current until the allowed deviation from standard weight in manufacture is exceeded by wear and abrasion, 5000 pieces will be current when weighing not less than 26Gy'g*o^g ounces troy. The standard weight and the least current weight of single gold coins of tb« United States, above the dollar, are as follows : Coin. Standard weight. Least current weight. Quarter-eagle, Three-dollar, Half-eagle, .... 129.0 grs 128 36 grs. Eagle, 258.0 grs. 256.71 grs. Double-eagle, .... 516.0 grs. 513.42 grs. 64.5 grs. 64.18 grs. 77.4 grs. 77 02 grs. As the coinage law tolerates a deviation from the standard weight of one- quarter of a grain, or less, in the manufacture of the dollar piece, that coin will be current and receivable so long as it is not reduced below ^5^%^-^ grains in actual weight. RECIPIENTS OF CUSTOMS DUES. Art. 1004. At custom-houses where there are regularly designated cashiers, such cashiers shall be the sole recipients of customs moneys ; at all other cus- tom-houses or stations, either the collectors personally, or an oflScer specially designated for each custom-house or station, or inspectors of baggage, when so authorized, shall be the recipients of such moneys. Art. 1005. Receipts may be demanded, and, when demanded, must be given as a matter of right for any paj'ments of money on account of customs or other dues to the United States ; but, for the due protection of the revenue, the col- lector should require an additional entry of the goods, or an additional copy of the document, to be presented, on which the receipt should be entered. I FOREIGN MONEYS OF ACCOUNT, AND THEIR VALUES IN UNITED STATES MONEY. PEOCLAIMED BY THE SECEETAEY OF THE TREASURY. Country. Monetary unit. Standard. Value in U. S. money. Former. Present Coins. Gold. Silver. Argentine Eep.... Austria Austria Azores Belgium Bogota Bolivia Bolivia Brazil Brit. Poss.,N.A.... Central Amer Central Amer Chili China , Cuba Denmark Ecuador Ecuador Egypt Egypt France German Empire.. (ireat Britain Greece Hayti Hayti India Italy Jamaica •Japan Liberia Madeira, fc Mexico Netherlands Norway Paraguay Peru Peru Porto Rico Portugal Russia Sandw. Islands Spain Sweden Switzerland Tripoli Tunis Turkey IT. S. of Colombia- Uruguay Venezuela Venezuela Peso* 8 Gul., or 20 Francs. Florin Milreis, ft Franc Peso Dollar Boliviano Milreis.a Dollar , Dollar Peso Peso Tael.m Peso Crown Dollar Peso Piastre, 6 Pound, c Franc Mark Pound sterling.. Drachma Dollar Gourde Rupee, e Lira Pound sterling .. Yen Dollar Milreis, fc Dollar Florin Crown Peso Dollar Sol Peso Milreis.a Roubles,/.. Dollar Peseta, g Crown Franc Mahbub,6 Piastre, A Piastre Peso Pataoon Peso Bolivar Gold & Silver. Gold & Silver. Silver Gold Gold & Silver. Gold Gold & Silver. Sliver Gold Gold Silver Silver ^Gold& Silver. Silver aGoldA Silver. Gold Silver Silver Gold Gold Gold & Silver. Gold Gold Gold & Silver. Silver Gold & Silver. Silver Gold & Silver. Gold gGold& Silver. Gold Gold Silver {Gold & Silver. Gold Gold Silver Silver Gold Gold Silver Gold Gold & Silver. Gold Gold & Silver. Silver Silver Gold Silver Gold Silver Gold & Silver. 81.00 3.85,R9 .39,3 t.83,5 .19,3 .96,5 .83,6 .79,5 .54,6 1.00 .93,5 .83,6 .91,2 tl.35 .93,2 .26,8 .93,5 .79,5 .04,9 4.97,4 .19,3 .23,8 4.86,65 .19,3 t.95,2 .96.5 .37,8 .19,3 4.86,65 .85,8 1.00 ti.oo .86,4 11.40,2 .26,8 •1.00 .93,5 .79,5 t.92,5 63,6 00 19,3 26,8 19,3 71,7 11,8 04,4 .79,5 I-.94.9 r.77,73 .19,3 t- .96,5 .37,1 .19,3 .75,1 .54,6 .91,2 1.30,44 .93,2 .26,8 .75 .01,9 .19,3 .23,8 4.86,65 .19,3 .96,5 .35,7 .19,3 .81 1.00 .81,6 .40,2 .26,8 .75,1 1.08 .60,1 1.00 .19,3 .26,8 .19,3 .67,7 .04,4 .75,1 .19,3 Argentine and J^ argentine. 4 and 8 florin, 1 and 4 ducat. 10 and 20 franc. Escudo. 5, 10, and 20 mil. Escudo, doubloon, and condor. Doubloon. 10 and 20 crowns. 25,50,andl00pias. 25, .50, and 100 pias. 5, 10, 20, 40, 50, and 100 francs. 5, 10,and20inarks. Suv. and }/, sov. 5, 10,20,50,'audlOO drachmas. 1, 2, 5, and 10 gourdes. Muhur, and Vaand "^ niobur. 5, ill, 20, 50, and IOC liras. 1,2,5, 10, & 20 yen. Peso and divisions 1 and 2 florin. 5 francs. Bolivar and l4ho\ Boliviano & div. Peso and divisions Peso. 5 francs. 5 drachmas. Gourde. Rupee and div. 5 liras. Yen. 1, 2V^, 5, 10. and 20 Peso and divisions pesos. 10 florin, ducat, & 1^1, and 21^ florin double ducat. 10 and 20 crowns. 1, 2, 5, 10, & 20 sols. Sol and divisions. 1,2,5, and 10 rail. ' 3 aud 5 roubles. [Rouble and div's. 2, 4, and 10 escudos 5 pesetas. 10 and 20 crowns. 25, 50, 100, 250, and 500 piastres. 10 and 20 pesos. 5 francs. Peso. 5, 10, 20, 50, and lOO' Bolivar, bolivars. 1 * The Argentine or South American Doubloon is to be estimated at 815.58 until further orders. (S. S., 2,574.) t Values marked with a f were proclaimed prior to 1879, on moneys since then omitted from the annual estimates. X Silver prior to 1880. ? Gold prior to 1880. |i Prior to 1880, 10 Gulden, gold, estimated at 84.01 ,9. a 1000 Reis. 6 Former dollar of 20 piastres was estimated at SI. 00, 39. c 100 piastres. e 16 Annas. / 100 Copecks. (? 100 rentimes. /f 16 Caroubs. tS. S.,4864. ftS. S.,2401. / S. S., 6839. m The value of thu ^hangll-^i taA was, on April 3, 1885, estimated at 81. 17,5, and other Chinese taels reduced in the same proportion. (S. S , 6839.) (5 WEIGHT, FINENESS, AND VALUE OF FOREIGN COINS, As determined by U. S. Mint Assays, and proclaimed Jan. I, 1 874, by the Secretary of the Treasury. EXPLANATORY REMARKS. 1. The weight is expressed in fractions of an ounce troy, agreeing with the terms used in the United Stutes mints. If it is desired to have the weight of any piece in grains, regard the thousandths of an ounce as integers, tnlte their half, from which deduct four per cent, of that half, and the remainder will be grains. 2. The fineness is expressed in thousandth parts, i. «. , so many parts of pure gold or silver in 1000 parts of the coin. The old carat system is generally abandoned (except for jewelry), but it may be worth while to say that 41 1 thousandths equal one carat. 'A. The valuation of gold is a direct calculation from weight and fineness, at the legal rate of 25.8 grains, 900 fine, being equal to one dollar; or $20.fi72 (nearly) per ounce of fine gold. Foreign coins, if converted into United States coins, will be subject to a charge of one-fifth of one per cent. 4. For the silver there is no fixed legal valuation as compared with gold. The value of the silver coins is computed at the rate of 120 cents per ounce, 900 fine, payable in subsidiary silver coin, that having been the mint price when the assays were made. The gold value of silver is to be found in the bullion markets ; at present it is about 113 cents p€r ounce, 900 fine. 5. These tables generally give the one princip.il coin of each country, from which the other sizes are easily deduced. Thus, when the franc system is used, there are generally gold pieces of 40, 20, 10, and 5 francs, all in due proportion. But in silver the fractional coins are very often of less intrinsio value than the normal coin, proportionally. These are seldom exported. GOLD COINS. COUNTRY. AUSTRIA BELGIUM. 3!J,^"!."!. !!!.!!!!.!!!!!!. !.!.!!. BRAZIL CENTRAL AMERICA CHILI !!!!!!!!!!!!!!!!!!..!!!, Colombia and South Americagenerally DENMARK EGYPT ENGLAND FRANCE. ..."".."".!!!!!!!!!"!!!!!!!"!!!!!!!!, GERMANY GREECE INDIA (British) ITALY JAPAN Mexico"!!!*!!!!!"!!!!!!!'"'"!!!""!!!"!!!!!! NETHERL a'nds.'!!!!!!! !!!!!!!!! !!!!!!!!! !!!!!! NEW GRANADA PERU PORTUGAL RUSSIA SPAIN Sweden"!!!!!!!!!!!!!"!!!!!!!!!!!!!!!!!!!!!!!!! TUNIS ...!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! turkey denomination. Fourfold Ducat Souverain (no longer coined) 4 F'jorina (new) 25 ii'iuncs 20Milre'r^ ? Escud(;s 4 Reals 10 Pesos (dollars) Old Doubloon* Old 10 Thnler Bedidlik (100 Piasters) Pound or Sovereign (new)t.. Pound average (worn) 20 Francs (no new issues)... Old 10 Thaler (Prussian) 20 Drachms Mohur, or 15 Rupeesf 20 Lire (Francs) Cobang (obsolete) New 20 Yen Old Doubloon (average) 20 Pesos (Empire) 20 Pesos (Repub), new 10 Guilders 10 Pesos (Dollars) 20 Soles Coroa (Crown) 5 Roubles 100 Re Cinls Dulliir OKI Dollar New Dollar Dollar (English mint) 10 Cent^ 2 Rigsdaler Piaster (new) Shilling (new) Shilling (average) 5 Franc (average) 2 Franc Thaler (before 1857) Thaler (new) Florin 5 Marks (new) 5 Drachms Rupee 5 Lire Lira Iizebu (no longer coined).... 1 Y'en 50 Sen Dollar (average) Peso of Masmilian 2.; Guilder:^ Specie Daler Dollar of 1857 Old Dollar Dollar of 1858 Half Dollar of 1836 and 1838 Sol 600 Reis 2 Lei (Francs) new Rouble 5 Pesetas (dollar) Peseta (pistareen) Rieksdaler 2 Francs 5 Piastres 20 Piastres Weight. Ounces, 0.902 83ti 0.451 o.;;97 0.696 0.895 0.803 0.320 0.801 0.820 0.150 0.187.5 0.866 0.864 0.801 0.866 0.087 0.927 0.040 0.182.5 0.178 0.800 0.320 0.712 0.595 0.340 0.804 0.719 0.374 0.800 0.160 0.279 0.806.7 0.402 806 0.861 0.804 0.927 0.803 0.866 0.766 0.433 0.802 0.400 0.322 0.667 0.800 0.160 273 320 0.511 0.770 Thoux'ndt 833 902 833 900 900 838 897 835 900 918.5 926 925 850 908 900.5 901 901 877 755 924.5 925 900 835 750 900 900 900 900 916 6 900 835 890 900 800 901 902 5 9J4 877 896 901 909 660 900 912 835 875 900 835 750 835 898 5 830 Value in subsidiary silver coin. % cts. mills, 1 00 2 1 00 5 50 1 47 6 71 5 1 00 96 35 6 96 1 1 00 4 18 5 23 I 98 1 04 1 6 96 2 1 04 10 5 1 08 4 04 22 5 21 9 96 35 6 71 2 71 4 40 8 96 5 86 3 45 7 96 17 8 33 1 1 04 42 8 1 04 1 03 6 1012 1 08 4 98 1 04 3 92 8 37 5 96 48 6 35 8 77 8 96 17 8 27 3 35 6 61 2 85 2 INVOICE CURRENCIES. INVOICE CURRENCIES. Section 2838 of the Revised Statutes (see Part I, paragraph 1840), pro* vides that "all invoices of merchandise subject to a duty ad valorem shall ba made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such merchandise, in such foreign currency or cun*encies, without anv respect to the value of the coins of the United States, or of foreign coins, by law made cur' rent within the United States, in such foreign place or countiy." Invoices of free goods, or of goods paying strictly specific duty, may be made out in the currency of the United States, or that of any other country where its value is fixed by our laws. (R. R., pt. iv. Art. 25.) In ascertaining the value of imports for the assessment of duties, the cur- rency of the invoice must be converted into money of the United States ac- cording to the rates of value ascertained and made known in pursuance of law; the standard gold dollar being the unit of the money of account of the United States. (Tr. Regs., Acts 345"and 993.) "Where the standard value of a foreign currency has been proclaimed b^'^ the Secretary of the Treasury in the manner provided by law, or, not having been so proclaimed, has been fixed by a special enactment, that value is to be taken in all cases in estimating customs duties, unless collectors have been otherwise instructed, or unless a depreciation of the value of the foreign currency ex- pressed in an invoice from the standard of that currency shall be shown by consular certificate thereto attached."* (Ibid., Art. 993, as amended June 29, 1874, S. S., 1870.) Where the standard value of a foreign currency has not been so proclaimed, an invoice expressed in such currency must be accompanied by a consular cer- tificate, showing its value in standard gold dollars of the United States. (Ibid.) "When silver is the legal standard of a foreign currency' and represents the unit of account, its value is to be reduced to the basis of gold on the assump- tion that the ratio of 15^ to 1, or such other ratio as may be from time to time established, represents the relative values of silver and gold." (Ibid., Art. 994.) Invoices of Swiss goods madcout in the "franc federal," do not require the consular currency certificate. (Ibid., Art. 995.) " In the absence of the required currency certificate, the goods will be ad- mitted to entry on the usual appraisement, but the importer will be required to give bond to produce such certificate, whether the import be subject to duty or not, and the final liquidation of duties will be delaj'cd until the filing of the certificate or the expiration of the bond." (Ibid., Art. 998.) German thalers have ceased to be the unit of value in Germany, excepting Bavaria and Wurtemberg, and the mark has been substituted. All invoices of goods subject to a duty ad valorem, imported from Germany, other than from Bavaria and Wurtemburg, should be made out in marks, and such invoices representing other currencies should be rejected. (S. S., 2262.) An invoice made out in the currency actually paid may be received by a col- lector of customs, if it contains also a true statement of the actual cost of the mercl)andise in the currenc^'^ of the country whence the goods were imported, and in all other respects complies with the laws and regulations governing the subject. (S. S., 2536.) * See ante, Part I, paragraph 1865, for statutory provision as to depreciated currency. STERLING MONEY OF GREAT BRiTAIN. CONVERTED INTO MONEY OF THE UNITED STATES. Ebtihatino the Podnd or Sovereigm at $4.8iifi6, in accoudance with the A( t of Maki u 3, 1873.* Une Pound ( £ ^ = One Shilling [s.) — One Penny (d.) ^ One Farthing (gr.) = :.8(i(35 or .24332.-, or .020277083+ or .00500927083+ or 4.SG.(H. 24.3,,^ or 24133 j^^cui,^ 9 01 as nr 9J_3 3. " The Penny at 2.03 cents, and the Farthing at .51 of a cent, is sufRcieutly near the true rate for customs purposes. For a closer computation see the next table. Dollars and Decimals Dollars ;aid I.'dlhirsanJ Dollars and s d. qrs. $ cIs. m. £ & Decimal ■ £ D^'cimals £ Decimals thereof. thenol. 107 thereof. 160 thereof. Oi 2.6 1 4.8665 54 262.7910 520.7155 778.6400 1 5 2 9.73;ho 55 267.6575 108 526.5820 161 78.-!. 5065 2 01 3 14.5995 56 272 5240 109 530.4485 162 788.3730 3 01 5 4 19.4660 57 277,3905 no 636 3160 163 793 2395 1 02 5 24.3;!:^6 68 282. --'5 70 11 1 640 1815 164 798.1060 2 04 6 29.1990 69 287.12;-!6 1 12 546.0480 165 802.9725 3 06 7 34.0655 60 291.9900 lia 649 9146 166 807.8390 4 08 8 38.9:i20 61 296.8565 114 554.7810 167 812 7055 5 10 9 43.7985 62 301.7230 115 559.6475 168 817.6720 6 12 10 48 6650 63 306.5895 116 664 5140 169 822.4385 7 14 11 53 53 1 .1 64 311.4 560 117 669 :;805 170 827.3060 8 16 12 58.3980 65 316.3225 321 1890 118 574 2470 171 832.1715 9 18 13 63.2645 66 119 679 1135 172 837.0380 10 20 14 68.i:;io 67 326.0565 120 683.9800 173 841.9045 11 22 15 72.9975 68 330.92211 121 688.8465 174 846.7710 1 24 16 77.8640 69 335.7885 122 593.7130 175 861.6376 1 6 36 5 17 82.7305 70 340 6550 123 598.6795 176 866 5040 2 49 18 87.5970 71 346.5215 124 603 4460 177 861.3705 2 6 61 19 92 4635 72 350.3880 125 608.3125 178 866.2370 3 73 20 97.3;;oo 73 355.2646 126 613.1790 179 871.1035 3 6 85 21 102.1965 74 360.1210 127 618.0455 180 875.9700 4 97 22 107 0630 75 364.9876 128 622.9120 181 880.8365 4 6 1 09 5 23 111 9295 76 ;-;69 854 129 627.7785 182 886.7030 6 1 22 24 116 7960 77 374.7205 130 632.6460 183 890 5695 6 6 1 34 25 121.6625 78 379 5870 131 637.51 i6 184 895 4360 6 1 46 26 126 5290 79 384.4635 132 642 3780 185 900 3025 6 6 1 58 27 131.3965 80 389 3200 133 647.2445 186 905 1690 7 1 70 28 136 2620 81 394. 865 134 652.1110 187 910.0365 7 6 1 82 6 29 141.I286 82 399 0630 135 656.9776 188 914 9020 8 1 95 30 145.9950 83 403.9195 136 661 8440 189 919.7685 8 6 2 07 31 150.8615 84 408.7860 137 666 7105 190 924.6360 9 2 19 32 155.7280 85 413.6625 138 671.5770 191 929 6015 9 6 2 31 33 160.5945 86 418.5190 139 676 4436 192 934.3680 10 2 4.S 34 165.4610 87 423 3855 140 681.3100 193 939.2345 10 A 2 65 5 35 170.3275 88 428.2520 141 686. 1766 194 944 1010 11 2 68 36 175.1940 89 433.1 185 142 691 0430 195 948.9675 11 6 2 80 37 180 0605 90 437 9850 143 696 9095 196 953 8340 12 2 92 38 184.9270 91 442 8615 144 700.7760 197 958.7005 12 6 3 04 39 189.79:;5 92 447 7180 145 705.6426 198 963 667 13 3 16 40 194.6600 93 462.5845 146 710 6090 199 968.4335 13 6 3 28 5 41 199.5265 94 457 4510 147 716.3755 200 973 3000 14 3 41 42 204.3930 95 462 3175 148 720.2420 201 978 \''<^b 14 6 3 63 13 209.2595 96 467.1840 149 725.1085 202 983.0330 15 3 65 44 214 1260 97 472 0605 150 729.9750 203 987.8995 15 6 3 77 45 218. 9925 98 476 9170 151 734.8415 204 992.7660 16 3 89 46 223 8590 99 481.7836 152 7:^9.7080 206 997.6326 16 6 4 015 47 228.7255 100 486.6600 153 744 5745 206 1002.4990 17 4 14 48 233.6920 101 491.5166 154 749.4410 207 1007.3666 17 6 4 26 49 238.4586 102 496.3830 156 754 3075 208 1012.2320 18 4 38 50 243.3260 103 601.2495 156 759 1740 209 1017.0985 18 6 4 60 51 248.1915 104 606.1160 167 764.0405 210 1021.9650 19 4 62 62 253.0680 106 610.9825 168 768 9070 21 1 1026 8315 Li» 6 4 74 6 53 257.9245 106 516.8490 159 773 ;735 212 10:U 6980 * This table cannot be used for the Pounds of the British North American I'roviaces Ci>) STERLING MONEY OF GREAT BRITAIN. Dollars and Dollars and Dollars and 1 Dollars and Dollars and £ Decimals £ Decimals £ Decimals 9 £ Decinialf £ Decimals 213 thereof. thereof. thereof. 1 thereof. thereof. 1086.5645 284 1382 0860 355 1727.6075 426 2073,1290 497 2418 6505 214 1041.4310 285 1386.9525 t 356 17:;2 4740 427 2077.9955 498 2423 >170 215 1046.2975 286 1391.8190 357 1737.3405 428 2082.8620 499 24 28.. 38.35 216 1051.1640 287 1396.6855 ! 358 1742.2070 429 2087.7285 500 2483 2500 1 217 1056,0305 288 1401.5520 1406.4185 1411.2850 14:6.1.15 1421.0180 359 1747.0735 430 2092 5960 501 2488 1165 218 1060.8970 289 360 1751 9400 481 2097.4615 502 244 2 9880 219 1065.7635 290 36 1 1756.8065 432 2102.3280 503 2447.8195 220 1070.6300 291 362 1761 6730 433 2107.1945 504 2452.7160 221 1075.4965 292 363 1766.5395 434 21 12,0610 505 2457.5825 222 1080.3630 293 1425.8845 364 1771 4060 435 2116 9275 606 2462 4490 223 1085.2295 294 1430.7510 365 1776 2726 436 2121.7940 507 2467.3155 224 1090.0960 295 1435 6175 366 1781. 1390 437 2126 6605 50s 2472 1820 225 1094.9625 296 1440.4840 367 1786.0065 438 2131.5270 509 2477.0485 226 1099.8290 297 1445.3505 368 1790.8720 439 2136.3935 510 2481.9150 227 1104 6955 298 1460.2170 309 1795,7385 440 2141.2600 511 2486.7815 228 1109.5620 299 1455.0835 370 1800.6050 441 2146.1265 512 2491.6480 229 1114.4285 300 1459.9500 1464,8165 371 1805.4715 442 2150.9980 513 2496.6145 230 1119.2960 301 3i2 1810 3380 443 2155.8696 514 2501.3810 231 1124.1615 302 1469.6830 373 1815.2045 444 2160.7260 515 2506.2475 232 1129.0280 303 1474,5495 374 1820 0710 445 2165 5925 516 2511.1140 233 1133.8945 304 1479.4160 1484.2825 1489,1490 375 1824.9375 446 2170.4590 517 2615.9805 234 1138 7610 305 376 1829.8040 447 2175.3255 518 2520 8470 235 1143.6275 306 377 1834.6705 448 2180.1920 519 2525,7135 236 1148.4940 307 1494.-0155 378 1839.5870 449 2185-0585 520 2630.5800 237 1153.3605 308 1498.8820 379 1844.4085 450 2189.9250 521 2535.4465 238 1158.2270 309 1503 7485 380 1849.2700 451 2194 7915 522 2540.3130 239 1163.0935 310 1508.6160 381 1854.1365 452 2199.6580 523 2545.1795 240 1167.9600 311 1513.4815 382 1859.0080 453 2204.6245 524 2550.0460 241 1172.8265 312 1518.3480 383 1868,8695 454 2209.3910 525 2554.9125 242 1177.6930 313 1523 2145 384 385 1868 7360 455 22 i4 2576 526 2559.7790 243 1182.5595 314 1528.0810 1873 6025 466 2219.1240 527 2664.6455 244 1187.4260 315 1532.9475 386 1878.4690 457 2223.9905 528 2569.5120 245 1192.2925 316 1537.8140 387 1883.8855 468 2228.8570 529 2574.3785 246 1197.1590 317 1542,6805 388 1888.2020 469 2233.7235 530 2579.2450 247 1202 0255 318 1547.5470 389 1893.0685 460 2238.5900 531 2684.1115 248 1206.8920 319 1552.4135 390 1897.9850 461 2243.4665 532 258s', 9780 249 1211.7585 320 1557,2800 391 1902.8015 462 2248,3230 583 2593.8445 250 1216.6250 321 1562.1465 392 1907.6680 463 2253.1895 534 2598.7110 251 1221.4915 322 1567.0130 393 1912.5345 464 2258.0560 536 2603.5775 252 1226.3580 323 1571 8795 394 1917.4010 465 2262.9225 536 2608 4440 253 1231.2245 324 1676.7460 395 19l'2.2675 466 2267.7890 537 2613 3105 254 1236.0910 325 1581.6125 396 1927.1340 467 2272.6555 538 2618.1770 255 1240.9575 326 1586.4790 397 1932.0005 468 2277.5220 539 2623.0435 256 1245.8240 327 1591.3455 398 1936.8670 469 2282.8885 540 2627.9100 257 1250.6905 328 1596.2120 399 400 1941.7385 470 2287.2550 541 2632.7765 258 1255.5570 329 1601.0785 1946.6000 471 2292.1215 542 2637.6430 259 1260.4235 330 1605.9450 401 1951 4666 472 2296.9880 543 2642.5095 260 1265.2900 331 1610.8115 402 1956.3330 473 2301 8645 544 2647 3760 261 1270.1565 332 1615.6780 403 1961.1995 474 2306 7210 545 2652.2425 262 1275.0230 333 1620.5445 404 1966.0660 475 2311,5875 546 2657.1090 263 1279.8895 334 1625.4110 405 1970.9325 476 2316.4540 547 2661.9755 264 1284,7560 335 1630.2775 406 1975 7990 477 2321,3205 548 2666.8420 265 1289.6225 336 1635.1440 407 1980 6665 478 2326.1870 549 2671.7085 266 1294.4890 337 1640.0105 408 1985.5320 479 2381 0535 560 2676.5750 267 1299.3555 338 1644.8770 409 1990.3985 480 2335.9200 651 2681.4415 268 1304 2220 339 1649.7435 410 1995,2650 481 2340.7866 552 2686.3080 269 1309.0885 340 1654.6100 411 2000.1316 482 2345 6530 553 2691.1745 270 1313.9550 341 1659,4765 412 2004,9980 483 484 2350.5195 554 2696.0410 271 1318.8215 342 1664 3430 413 2009 8646 2366.3860 555 2700.9075 272 1323.6880 343 1669.2095 414 2014.7310 485 2360.2525 556 2705.7740 273 1328 5545 344 1674,0760 415 2019.5975 486 2865.1190 667 2710.6405 274 1333.4210 345 1678.9425 416 2024.4640 487 2369.9855 658 2716.5070 275 1338.2875 346 1683.8090 417 2029 3305 488 2874 8520 569 2720.3735 276 1343.1540 347 1688.6755 418 2034.1970 489 2379.7185 560 2725 2400 277 1348.0205 348 1693,5420 419 2039.0635 490 2384,5850 561 2730 1065 278 1352.8870 349 1698.4085 420 2043.9300 491 2389,4515 562 27.34,97.30 279 1357.7535 350 1703 2750 421 2048.7965 192 2394.3180 663 2739.8395 280 1362.6200 351 1708.1415 422 2053,6630 493 2899.1845 564 2744 7060 281 1367.4865 352 1713 0080 423 2058 5295 494 2404.0510 565 2749.5725 282 )372.3530 353 1717.8745 424 206.3. 3960 495 2408 9175 566 2754 4390 { 283 1.^7.2195 364 1722.7410 425 2068.2625 496 2413.7840 567 2769.3055 1 (10) STERLING MONEY OF GREAT BRITAIN. DollarBand Dollarsaud Dollars and Dollars and Dollars and £ Deeiiuals £ Decimals £ Decimals £ Decimals £ D 'ciuials 568 theriol'. thereoJ'. thereof. 3466.2160 781 thereof. 852 thereof. 4146.2680 2764 1720 639 3 '09 6935 710 .3800.7365 569 2769.0385 640 3114 5600 711 3460 0816 782 3805.6030 853 4151.1245 1 ' 67. 2773.1)050 641 31 19. '1265 712 3464 9480 783 3810.4695 854 4155.9910 57. 2778.7716 642 3124.2930 713 3469.8145 784 3815.3360 865 4160 8575 672 2783.6380 ()43 3129 1595 714 3474.6810 785 3820 2025 856 4166.7240 1 673 2788.6046 644 3134 0260 716 3479.6475 786 3825.0690 857 4170.5905 574 2793.3710 616 31.38.8925 716 3484.4140 787 3829.9355 858 4175 4£ 70 676 2798.2375 64 6 3143.7690 717 3489.2806 788 3834 8020 859 4180 3235 676 2803.1040 647 3148.6265 718 3494.1470 789 3839.6685 8i;o 4185.1900 577 2807.9706 648 3153.4920 719 3499.0136 790 3844 5350 861 4190 0565 578 28128370 649 3158.3585 720 3,iO3.8S00 791 3849.4016 862 4194.9230 679 2817.7035 660 3163.2250 721 3.")08.7465 792 3864.2680 863 4199.7895 680 2822.57(10 651 3168.0915 722 3613 6130 793 3859.1345 864 4204 6560 681 2827.430.^ 652 3172.9680 723 3518.4795 794 3864.0010 866 4209.5225 682 2832.3030 663 3177.8245 724 3523.3460 796 3868.8675 866 4214.3890 683 2837.lti95 664 3182.6910 725 3528 2126 796 3873.7340 867 4219 2555 684 2842.0360 655 3187.5576 726 3533.0790 797 3878 6006 868 4224.1220 685 2846.9026 656 3192.4240 727 3537 9455 798 3883.4670 869 4228.9886 68fi 2851.7690 657 3197.2905 728 3542.8120 799 3888.3335 870 4233.8650 687 2856.6.355 668 3202.1670 729 730 3547.6785 800 3893 2000 871 4238.7215 688 2861.5020 669 3207.0235 3552.5450 801 3898.0666 872 4243.6880 589 2866. 3686 660 3211.8900 731 3557.4115 802 3902.9330 873 4248.4545 590 2871.2350 661 3216.7565 732 3562.2780 803 3907.7995 874 4253.3210 691 287(5.1016 662 3221.6230 733 3567.1445 804 3912.6660 875 4258.1875 692 2880.9(iS0 663 3226.4885 734 3572.0110 806 3917.5325 876 4263.0540 593 2885.8345 664 3231.3660 735 3576.8775 806 3922.3990 877 4267.9205 694 2890.7010 665 3236.2225 736 3581.7440 807 3927 2655 878 4272.7870 695 2895.5676 666 3241.0890 737 3586. 6i05 808 3932.1320 879 4277.6636 696 2900 4340 067 3245.9565 738 3591.4770 809 3936. 9985 880 4282.5200 697 2905.3006 668 3250. S220 739 3596.3436 810 3941.8650 881 4287.3865 698 2910.1670 669 3265.6885 74 3601.2100 811 3946.7315 882 4292.2530 699 2915.0335 670 3260.5550 741 3606.0765 812 3961 5980 883 4297.1195 600 2919 9000 671 3265.4216 742 3610.94.;0 813 3956.4645 884 4301.9860 601 2924.7066 672 3270.2880 743 3615.8095 814 3961.3310 885 4306.8525 602 2929.63;;o 673 3275.1546 744 3620.6760 815 3966.1975 886 4311.71 90 603 2934.4995 674 3280.0210 746 3625.6426 816 3971 0640 887 4316.5855 604 2939.3660 676 3284.8875 746 3630 4090 817 3976.9305 888 4321.4520 606 2944.2325 676 3289.7540 747 3635 2756 818 3980.7970 889 4326.3185 606 2949.0990 677 3294,0206 748 3640.1420 819 3986.6635 890 4331.1850 607 2963.9655 678 3299 4870 749 3645.0085 820 3990.5300 891 4336.0515 608 2958.8320 679 3304 3535 760 • 3649.8750 82! 3995.3965 892 4340.9180 609 2963.6986 680 3309.2200 761 3654.7415 822 4000.2630 893 4345 7845 610 2968 6050 681 3314.0865 762 3659.6080 823 4005.1295 894 4350.6510 611 2973 4315 682 3318.9530 763 3664.4745 824 4009.9960 895 4355 5175 612 2978.2980 683 3323.8195 764 3669.3410 826 4014 8625 896 4360 3840 613 2983. 1645 684 3328 6860 766 3674.2076 826 4019.7290 897 4365.2505 614 2988.0310 685 3.333.5626 756 3679.0740 827 4024.5955 898 4370.1170 615 2992.8976 686 3338.4190 757 3683.9405 828 4029.4620 899 4374,9835 616 2997.7640 687 3.343.2856 768 3688 8070 829 4034 3285 900 4379.8500 617 3002.6305 688 3348.1620 759 3693 6735 830 4039.1950 901 4384.7166 6i8 3007.4970 689 3353.0186 760 3698.5400 831 4044.0015 902 4389 5830 619 3012.3635 690 3367.8850 761 3703.4065 832 4048.9280 903 4394.4495 620 3017.2300 691 3362.7616 3367.6180 762 3708.2730 833 4053.794 5 904 4399.3160 621 3022.0966 692 763 3713.1395 834 4058 6610 905 4404.1826 622 3026.9630 693 3372.4846 764 3718.0060 836 4063.5275 906 4409 0430 623 3031.8296 694 3377.3510 765 3722.8726 836 4068.3940 907 4413.9156 624 3036.6960 695 3382.2175 766 3727.7390 837 4073.2605 908 4418 7820 626 3041.5626 696 3387.0840 767 3732.6066 838 4078 1270 909 4423 6485 626 3046.4290 697 3391.9605 768 3737.4720 839 4082.9935 910 4428 5150 627 3061.2956 698 3396.8170 769 3742.3385 840 4087.8600 911 4433.3815 628 3056.1620 699 3401 6835 770 3747.2060 841 4092.7265 912 4438 2480 629 3061.0285 700 340;;. 5500 771 3762.0715 842 4097.5930 913 4443.1145 630 3065 8960 701 3411.4165 772 3756 9380 843 4102.4595 914 4447.9810 631 3070.7615 702 3416.2830 773 3761.8045 844 4 107 3260 915 4452.8476 632 3076.6280 703 3421.1495 774 3766.6710 846 4 n 2. 1925 916 4457 7140 633 3080.4946 704 3426.0160 775 3771.5376 846 4117.0590 917 4462.6806 634 3085.3610 706 3430.8825 776 3776 4040 847 4121.9256? 918 4467.4470 635 3090.2275 706 3435.7490 777 3781 2705 848 4126 7920 919 4472.3135 636 3095.0940 707 3440.6156 778 3786.1370 849 4131.6586 920 4477.1800 637 3099.9605 708 3445.4820 779 3791.0035 8j0 4136.6250 921 4482.0465 638 3104 8270 709 3450.3486 780 3796.8700 851 4141.3915 922 4486.9130 (11) STERLING MONEY OF GREAT BRITAIN. 923 I 924 I 925 926 I 927 ! 928 i 929 930 9.31 932 933 934 935 936 937 938 939 940 941 942 Dollars and Decimals thereof. 4491.7795 444. 82730. 87507. 92403. 97330. 0000 5000 0000 5000 0000 5000 0000 5000 000(1 6000 0000 5000 0000 6000 0000 5000 0000 5000 0000 TABLE No. 2. «. d. Decimals s. d. Decimals d. Decimals d. Decimals grs. of Dollars. grs. of Dollars. .2078 s. qrs. of Dollars. s. qrs. of Dollars. OJ .0025 10 I 8 2 .4157 2 6 3 .6235 1 .0061 10 2 .2129 8 3 .4207 2 7 .6286 2 .0101 10 3 .2180 9 .4258 2 7 1 .6337 3 .0162 11 .2230 9 1 .4309 2 7 2 .6387 1 .0203 11 1 .2281 9 2 .4369 2 7 3 .64.38 1 1 .0253 11 2 2332 9 3 .4410 2 8 .6489 1 2 .0304 11 3 2383 10 4461 2 8 1 .6639 1 3 .0356 . 2433 10 1 .4612 2 8 2 .6590 2 .0406 1 1 .2484 10 o .4662 2 8 3 .6641 2 1 .0466 1 2 .2536 10 3 .4613 2 9 .6691 2 2 .0507 1 3 .2585 11 .4664 2 9 1 .6742 2 3 .0568 1 1 .2636 11 1 .4714 2 9 2 .6793 3 .0608 1 1 1 .2687 11 2 .4765 2 9 3 .6844 3 1 .0669 1 1 2 .2737 11 3 .4816 2 10 .6894 3 2 .0710 I 1 3 .2788 2 .4867 2 10 1 .6945 3 3 .0760 1 2 .2839 2 1 .4917 2 10 2 .6996 4 .0811 1 2 1 .2889 2 2 .4958 <> 10 3 .7046 4 1 .0862 1 2 2 .2940 2 3 .5019 2 11 .7097 4 2 .0912 1 2 3 .2991 1 .6069 2 11 1 .7148 4 3 .0963 1 3 .3042 2 1 1 .51-0 2 11 2 .7198 6 .1014 1 3 1 .3092 2 1 2 .6171 2 11 3 .7249 5 1 .1064 1 3 2 .3143 2 1 3 .5221 3 .7300 6 2 .1115 1 3 3 .3194 2 2 .6272 3 1 .7360 5 3 .1166 1 4 .3244 2 2 1 .5323 3 2 .7401 6 .1217 1 4 1 .3295 2 2 2 .5373 3 3 .7452 6 1 .1267 1 4 2 .3346 2 2 3 .6424 3 1 .7503 6 2 .1318 1 4 3 .3396 2 3 .6475 3 1 1 .7653 6 3 .1369 1 6 .3447 2 .3 1 .6526 3 1 2 .7604 7 .1419 I 5 1 ..3498 2 3 2 .5676 3 1 3 .7655 7 1 .1470 1 5 2 .3548 2 3 3 .5627 3 2 .7705 7 2 .1621 1 6 3 .3599 2 4 .5678 3 2 1 .7756 7 3 .1671 1 6 .3650 2 4 1 6728 3 2 2 .7807 8 .1622 1 6 1 .3701 2 4 2 .5779 3 2 3 .7857 8 1 .1673 1 6 2 .3751 2 4 3 .5830 3 3 .7908 8 2 .1724 1 6 1 7 3 .3802 2 5 .6880 3 3 I .7959 8 3 .1774 .3853 2 5 1 .5931 3 3 2 .8009 9 .1825 1 7 1 .3903 2 5 2 .5982 3 3 3 .8060 9 1 .1876 1 7 2 .3954 2 5 .3 .6032 3 4 .8111 9 2 .1926 1 7 3 .4005 2 6 .6083 3 4 1 .8162 9 3 .1977 1 8 .4055 2 6 1 .6134 3 4 2 .8212 10 .2028 1 8 1 .4106 2 6 2 6185 3 4 3 .8263 (12) STERLING MONEY OF GREAT BRITAIN. Dollars ami Dollars and rf. Dollars and s. d. Dollars and s. d. qrs. Decimals s. d. q^'s. Decimals. 3. qrs. Decimals. gi'S. Decimals. 3 5 .8314 4 10 3 1.1913 6 4 2 1.6612 7 10 1 1.9111 3 5 1 .8364 4 11 1.1963 6 4 .3 1.6563 7 10 2 1 9162 3 6 2 .8416 4 11 1 1.2014 6 5 1.5613 7 10 3 1.9212 3 6 3 .84(ifi 4 II 2 1.2065 6 5 1 1 5664 7 11 1.9263 3 6 .85lfi 4 11 3 1 2II6 G 6 2 1.6715 7 II 1 1.9314 3 6 1 ,8;)fi7 5 1 2166 6 5 3 1.6766 7 1 1 2 I.936S 3 « 2 .8filS 6 1 1.2217 6 6 1 6816 7 11 3 1.9415 3 6 3 .86ti8 5 2 1.2268 6 6 1 1 6867 8 1.9466 3 7 .8719 6 3 1.2318 6 (i 2 1.6918 8 1 1.9517 3 7 1 .!S77n 5 1 1.2369 6 6 3 1.5968 8 2 1.9667 3 7 2 .8821 6 1 1 1.2420 6 7 1.6019 S 3 1.9618 3 7 3 .8871 5 I 2 1.2470 6 7 1 1.6070 8 1 1 9669 3 8 .8922 5 1 3 1 26'n 6 7 2 1.6120 8 1 1 1 9719 3 8 1 .8973 5 2 I 2672 6 7 3 1.6171 8 1 2 1.9770 3 8 2 .9023 5 2 1 1.2622 6 8 1.6222 8 1 3 1.9821 3 8 3 .9074 5 2 2 1.2673 6 8 1 1 6272 8 2 1.9872 3 9 .9125 5 2 3 1.2724 6 8 2 1.6323 8 2 1 1.9922 3 9 1 .9176 5 3 1 2775 6 8 3 1.6374 8 2 2 1.9973 3 9 2 922(1 5 3 1 1.2825 6 9 1.6424 8 2 3 2.0024 3 9 3 .9277 5 3 2 1.2876 6 9 1 I 6475 8 3 2.0074 3 10 .9;J27 6 3 3 1.2927 6 9 2 1.6626 8 3 1 2.0125 3 10 1 .9378 5 4 1.2977 6 9 3 1.6677 8 3 2 2.0176 3 10 2 .9429 5 4 1 1.3028 6 10 1.6(127 8 3 3 2.0226 3 10 3 .9480 5 4 2 : 3079 6 10 1 1.6678 8 4 2.0277 3 11 .9630 5 4 3 i.;^i29 6 10 2 1.6729 8 4 1 2 0328 3 11 1 .9681 5 5 1.3180 6 10 3 1 6779 8 4 2 2.0378 3 11 2 .9632 5 5 1 1.3231 6 11 1.6830 8 4 3 2.0429 3 11 3 .9682 5 6 2 1.32S1 6 n 1 1.6881 8 6 2.0480 4 .9733 5 5 3 1.3332 6 11 2 1 6931 8 5 1 2 0531 4 1 .9784 6 1 3383 6 11 .3 1.6982 8 5 2 2.0581 4 2 .9834 5 6 1 1.3434 7 1.7033 8 5 3 2.0632 4 3 .9885 5 6 2 1.3484 7 1 1.7083 8 6 2.0683 4 1 .9931) 5 6 3 1.3535 7 2 1.7134 8 6 1 2.0733 4 1 1 .998(5 5 7 1.3586 7 3 1.7185 8 6 2 2.0784 4 1 2 1.0037 6 7 1 1.3636 7 1 1.7236 8 6 3 2.0835 4 1 3 1.0088 5 7 2 1.3687 7 1 1 1.7286 8 7 2.0885 4 2 1.01. -^9 6 7 3 1.3738 7 1 2 1.7337 8 7 1 2.0936 4 2 1 1.0189 5 8 1.3788 7 1 3 1.7388 8 7 2 2.0987 4 2 2 1.0240 6 8 1 1.3839 7 2 1.7438 8 7 3 2.1037 4 2 3 1.0291 5 8 2 I.3S90 7 2 1 1.7489 8 8 2.1088 4 3 1 0341 5 8 3 1.3940 7 2 2 1.7640 8 8 1 2. 1 1 39 4 3 I 1.0392 5 9 1 3991 7 2 3 1.7690 8 8 2 2.1190 4 3 2 1 0443 5 9 1 1.4042 7 .3 1.7641 8 8 3 2. 1240 4 3 3 1.0493 5 9 2 1.4093 7 3 1 1.7692 8 9 2.1291 4 4 1.0544 5 9 3 1.4143 7 3 2 1 7742 8 9 1 2.1342 4 4 1 1.0596 5 10 1 4194 7 3 3 1 7793 8 9 2 2.1392 4 4 2 1.0646 5 10 1 1.4245 7 4 1.7844 8 9 3 2.1443 4 4 3 1.0696 5 10 2 1.4296 7 4 1 1.7894 8 10 2.1494 4 6 1.0747 5 10 3 1.4346 7 4 2 1 7946 8 1(1 1 2.1544 4 5 1 1.0798 5 11 1 4. -'.9 7 7 4 3 1.7996 8 10 2 2.1596 4 6 2 1 0848 5 11 1 1.4447 7 5 1.8047 8 10 3 2.1646 4 6 3 1.0899 5 1! 2 1.4498 7 6 1 1.8097 8 II 2.1696 4 6 1.0960 5 11 3 1 4649 7 5 2 1 8148 8 II 1 2.1747 4 6 1 1.1 0(10 6 1.4600 7 6 3 1.8199 8 1 1 2 2.1798 4 6 2 i: 1(161 6 1 1.4650 7 fi 1>249 8 11 3 2.1849 4 6 3 1.1102 6 2 1.4701 7 fi 1 1.8300 9 2.1900 4 7 1.1162 6 3 1.4762 7 6 2 1.8351 9 1 2.1960 4 7 1 1.1203 6 1 1.4802 7 fi 3 1.8401 9 2 2.2000 4 7 2 1.1264 6 1 1 1.4S63 7 7 1.8462 9 3 2.2051 4 7 3 1.1304 6 1 2 1.4904 7 7 1 1.8603 9 1 2.2102 4 8 1.1366 fi I 3 1.4954 7 7 2 l.«563 9 1 1 2 2153 4 8 1 1.1406 fi 2 1.6005 7 7 3 1.8604 9 1 2 2.2203 4 8 2 1.1457 6 2 1 1 5056 7 8 1.8666 9 1 3 2.2254 4 8 3 1.1507 6 2 2 1.5106 7 8 I 1.8706 9 2 2.2306 4 9 1.1558 6 2 3 1.6167 7 8 2 1.8756 9 2 1 2.2365 4 9 1 1.16(!9 6 3 1.6208 7 8 3 1.8807 9 2 2 2.2406 4 9 2 1.1659 6 3 1 1.6259 7 9 1.8868 9 2 3 2 2457 4 9 3 1.1710 6 3 2 1.5309 7 9 1 1.8908 9 3 2.2508 4 10 1.1761 6 3 3 1.5360 7 9 2 1.8969 9 3 1 2.2658 4 10 1 1.1811 6 4 1.5411 7 9 3 1.9010 9 3 2 2.2609 4 10 2 1.1862 6 4 1 1.6461 7 10 1.9060 9 3 3 2.2600 (13) FRANCS, DRi^CHMS, AND LIE AS. d. Dollars and Decimals. rf. Dollars and d. qrs. Dollars and d. qrs. Dollars and! *. Decimals. Decimals. Decimals. * 4 2.2710 9 7 2 2.3420 9 10 3 2,4079 14 3.4066 9 4 1 2.2761 9 7 3 2 3471 9 11 2.41.30 14 6 3.5282 9 4 2 2.2812 9 8 2 3521 9 11 1 2.4180 15 3.6600 9 4 3 2 2862 9 8 1 2.3572 9 U 2 2.4231 15 6 3.7716 9 6 2 2913 9 8 2 2 3623 9 11 3 2.4282 16 3.8932 9 5 1 2 2964 9 8 3 2.3673 10 2.4333 16 6 4.0149 9 6 2 2.3014 9 9 2.3724 10 6 2 5550 17 4.1365 1 9 5 3 2.3065 9 9 1 2.3775 11 2.6766 17 6 4.2682 9 6 2.3116 9 9 2 2 3826 11 6 2.7983 18 4.3800 9 6 1 2.3167 9 9 3 2.3876 12 2.9200 18 6 4.5016 9 6 2 2.3217 9 10 2.3927 12 6 3.0416 19 4.6232 9 6 3 2.3268 9 10 1 2.3978 '3 3.1632 19 6 4.7448- 9 7 2 3319 9 10 2 2.4028 13 6 3.2849 20 4.8665 9 7 1 2.3369 BELGIAN, FRENCH, AND SWISS FRANCS; SPANISH PESETAS, GRECIAN DRACHMS, AND ITALIAN LIRAS. EArn = 19.8 CENTS. Francs, &c. Dollars and Decimals Francs, &.C. 46 Dollars and Decimals . thereof. Francs, Dollars and Decimals 1 Francs, Ac. Dollars and , Decimals Francs, Dollars and Decimals thereof. thereol'. i thereof. thereof. 1 .193 8.686 89 17.177 3300 636.90 7,600 1466.80 2 .386 46 8.878 90 17.37 3400 666.20 7,700 1486.10 3 .679 47 9.071 9 264 91 17.563 3300 675.50 7,800 1605.40 4 .772 48 92 17.756 3600 694.80 7,900 1524.70 5 .965 49 9.457 93 17.949 3700 714.10 8,000 1544.00 6 1.158 50 9.65 94 18.142 3800 733.40 8,100 1663 30 7 1.351 51 9.843 95 18.335 3900 752.70 8,200 1582.60 8 1.644 52 10.036 96 18.528 4000 772 00 8,300 1601.90 9 1.737 53 10 229 97 18.721 4100 791.30 8,400 1621.20 10 1.93 54 10.422 98 18 914 4200 8i0.60 8,600 1640.50 11 2.123 65 10.615 99 19.107 4300 829.90 8,600 1669.80 12 2 316 66 10.808 100 19 30 4400 849.20 8,700 1679.10 13 2.509 67 11.001 200 38.00 4500 868 50 8,800 1698 40 14 2.702 68 11.194 300 57.90 4600 887 80 8.900 1717.70 15 2.895 69 1 1 387 400 77.20 4700 907.10 9,000 1737.00 16 3.088 69 11 58 500 911.50 4800 926.40 9,1.00 1756.30 17 3. 281 61 11.773 600 11 J. 80 4900 945 70 9,.i00 1775.60 18 3.474 62 11.966 700 135.10 5000 965.00 9,300 1794.90 19 3.667 63 12.159 800 154.40 5 00 984 30 9 400 1814 20 20 3.86 64 1 2 362 900 173.7(1 5200 100.:. 60 9,500 1833.60 21 4 053 66 12 546 1000 193 00 6300 1022 90 9,600 18.i2.80 22 4.246 66 12 7.^8 noo 212 30 6400 1042 20 9,700 1872.10 23 4.439 67 1 2 93 1 IJOO 231.011 5500 1061.60 9,800 1891.40 24 4 632 68 13 124 1 .-(oo 1 100 250 90 5600 1080 80 9,900 19:0.70 25 4 826 69 1 3 3 1 7 270.20 5700 1100.10 10,000 1930.00 26 6.018 70 13.51 1500 289 50 6800 1119 40 1 1,000 2123.00 27 6.211 71 13.703 1600 308.80 5900 1138.70 12,000 23 1 6 00 28 5.404 72 '3.896 1700 328.10 6000 1168 00 13,000 2509 00 29 5.697 73 14 089 .800 347 4 ■ 6100 1177.30 14.000 2702.00 30 5.79 74 14 1:82 1900 366.70 6200 1196.60 15,000 2896 00 31 5.983 76 14 4,5 2000 386.00 i'300 121690 16,000 3088.00 32 6 176 76 14.668 2100 405 30 64 00 1235.20 17,000 3281.00 33 6.309 77 14.861 2200 424 60 6500 1254.60 18,000 3474.00 34 6 562 78 15.054 2300 443.90 6600 1273.80 19,000 3667.00 36 6.756 79 15.247 2400 46,i.20 6700 1293.10 20.000 3860 00 36 6.948 80 15.44 2500 482.60 6800 1312.40 30,000 6790.00 37 7.141 81 15.633 2600 601.80 6900 1331.70 40,000 7720.00 38 7.334 82 15.826 2700 521.10 7000 1351 00 50,000 9650.00 39 7.627 83 16.019 2800 640.40 7100 1370.30 60,000 11580.00 40 7 72 84 16.212 29(10 559 7(1 7200 1389 60 70,000 i:;5 10.00 41 7.913 86 16.405 3000 57900 7;^oo 1408.90 80.000 16440.00 42 8.106 86 16 698 3100 598. 30 7400 1428.20 90,000 17370.00 43 8.299 87 16.791 3200 617.60 76(10 1447.60 100,000 19300.00 44 8.492 88 16.984 (U) GERMAN MARKS AND THALERS. MARKS OF GERMAN EMPIRE. MARK = 23.8 CENTS. Dollars and Dollars and Dollars and Dollars and Dollars and Marks. Decimals .Marks. Decimals .Marks. Decimals Marks. Decimals Marks. Decimals thereof. thereof. thereof. thereof. thereof. 1 .238 30 7 14 59 14.042 88 20.944 1,800 428.40 2 .476 31 7.378 60 14.28 89 21.182 1.900 462.20 3 .714 32 7.616 61 14.518 90 21.42 2,000 476.00 4 .952 33 7.854 62 14 766 91 21 658 3,000 714 00 5 1.19 34 8.(192 63 14994 92 2:. 896 4,000 952 00 6 1.428 35 8.33 64 16.232 93 22.134 5.000 1190.00 7 l.fififi 36 8.668 65 15 47 94 22 372 6,000 1428 00 8 1.904 37 8 806 66 16.708 96 22.61 7,000 1666.00 9 2.142 38 9 044 67 15.946 96 22.848 8, 000 1904.00 10 2.38 39 9.282 68 16.184 97 23 086 9,000 2142.00 \l 2.618 40 9 62 69 16.422 98 23.324 10,000 2380.00 12 2.856 41 9.758 70 16.66 99 23.662 11,000 2618 00 13 3.094 42 9.996 71 16.898 100 23.80 12.000 2856.00 14 3.332 43 10.234 72 17.136 200 47.60 13,000 3094.00 15 3.57 44 10.472 73 17.374 300 71 40 14,000 3332.00 16 3.808 45 10.71 74 17.612 400 95.20 15.000 3570.00 17 4 046 46 10.948 75 17.85 600 119 00 16.000 3808.00 18 4.284 47 11.186 76 18.088 600 142 80 17.000 4046.00 19 4.622 48 11.424 77 18.326 700 166.60 18,000 4284 00 20 4.76 49 11.662 78 18 564 800 190.40 19 000 4522.00 21 4.998 50 11.90 79 18 802 900 214.20 20,000 4760.00 22 6.236 51 12.138 80 19.04 1 000 238.00 30,000 7140.00 23 5 474 52 12.376 81 19 278 1.100 261 80 40,000 9520.00 24 6.712 63 12.614 82 19.616 1,200 285 60 60.000 1 1900.00 25 5 95 54 12 852 83 19.754 1,300 309.4 60 000 14280.00 26 6.188 55 13 (19 84 19 9«2 1.400 :-133.2(l 70,000 16660.00 27 6.426 56 13.328 85 20 23 L.'jOO 357 00 , 80.001) 1904 00 28 6.664 57 13.566 86 2n.4(iS 1.600 3H0.80 OO.Oi.^O 21420 00 29 6.902 58 13 8114 87 2(1 Till) 1,70(» 4IU 60 100, OIM) 1 23800 00 CROWNS OF SWEDEN, NORWAY CROWN = $0,268. AND DENMARK. Dols. and Dollars Dollars Dollars Crowns Dollars Dollars Crowns Decimals. Crowns and Cents Crowns and Cents Crowns and Cents and Cents Crowns and Cents 1 .268 20 5.36 39 10.45 58 16.54 77 20 64 96 26.73 2 .536 21 6.63 40 10.72 59 15.81 78 20.90 97 26.00 3 .804 22 6 90 41 10.99 60 16.08 79 21.17 98 26.26 4 1.072 23 6.16 42 11.26 61 16.36 80 21 44 99 26.63 5 1.34 24 6.43 43 11.62 62 16.62 81 21.71 100 2ii.80 6 1.608 25 6.70 44 1 1.79 63 16.88 82 21 98 200 5M.60 7 1.876 26 6.97 45 12.06 64 17.16 83 22.24 300 80.40 8 2.144 27 7.24 46 12.. 33 65 17.42 84 22.51 400 107.20 9 2.412 28 7.60 47 12.60 66 17.69 85 22.78 600 134.00 10 2.68 29 7.77 48 12.86 67 17.96 86 23.05 600 160 80 11 2.948 30 8 04 49 13.13 68 18.22 87 23.32 700 187.60 12 3 216 31 8.31 60 13.40 69 18.49 88 23.58 800 214.40 13 3.484 32 ».68 ■ 51 13.67 70 18.76 89 23.86 900 241.20 14 3.752 33 8.84 62 13.94 71 19.03 90 24.12 1000 268.00 15 4.02 34 9.11 63 14.20 72 19.30 91 24 39 2000 536.00 16 4.288 35 9.38 64 14.47 73 19.56 92 24 66 3000 804.00 17 4.556 36 9 65 65 14.74 74 19.83 93 24 92 4000 1072.00 18 4.824 37 9.92 56 15.01 76 20.10 94 25.19 5000 1340.00 ; 19 5.092 38 10.18 67 16.28 76 20.37 95 25.46 6000 1608.00 (15) PESOS OF CHILL Peso = 91 .2 cents. n o Dollars o Dollars o Dollars o Dollars S Dollars o Dollars and and Cent.-* ^ and Cents 2 and Cents -<" and Cents a> and Cents CL. Decimals. Ph Pi Ph P^ Ph 1 .912 20 18.24 39 36.57 68 62.90 77 70.22 96 87.55 2 1.824 21 19.16 40 36.48 69 53.81 78 71.14 97 88.46 3 2.7.36 22 20 06 41 37.39 60 54.72 79 72.05 98 89.38 4 3.648 23 20.97 42 38.30 61 65.63 80 72.96 99 90.29 6 4.560 24 21.89 43 39.22 62 56.64 81 73.87 lUO 91.20 6 6.472 25 22.80 44 40.13 63 67.46 82 74.78 200 182.40 7 6.384 26 23.71 45 41.04 64 58.37 83 75.70 300 273.60 8 7.296 27 24.62 46 41.95 66 59.28 84 76 61 400 364.80 9 8.208 28 26.54 47 42.86 66 60.19 86 77.62 500 456.00 10 9.12 29 26,46 48 43.78 67 61.10 86 78.43 600 647 20 U 10.032 30 27.36 49 44.69 68 62.02 87 79.-34 700 638.40 12 10.944 31 28.27 50 46.60 69 62.93 88 80.26 800 729.60 13 11.856 32 29.18 51 46.61 70 63.84 89 81.17 900 820.80 14 12.768 33 30.10 62 47.42 71 64.76 90 82.08 1000 912.00 16 13.68 34 31.01 63 48.34 72 65.66 91 82.99 2000 1824.00 16 14.692 35 31.92 64 49.26 73 66.68 92 83.90 3000 2736.00 17 15.504 36 32.83 65 50.16 74 67.49 93 84.82 4000 3648.00 18 16.416 37 33.74 66 61.07 75 68.40 94 85.73 5000 4560.00 19 17.328 38 34.66 57 51.98 76 69.31 95 86.64 6000 6472.00 TURKISH PIASTRES. Piastre = $0.04.4. 1 Decimals of dollars. 1 Dollars and cents. 1 s Dollars and cents. Dollars and cents. 1 Dollars and cents. 1 Dollars and cents. 1 .044 20 .88 39 1.716 68 2.552 77 3.388 96 4.224 2 .088 21 .924 40 1.76 69 2.596 78 3.432 97 4.268 3 .132 22 .968 41 1.804 60 2.64 79 3.476 98 4.312 4 .176 23 1.012 42 1.848 61 2.684 80 3.52 99 4.366 6 .220 24 1.056 43 1.892 62 2.728 81 3.564 100 4.40 6 .264 26 1.10 44 1.936 63 2.772 82 3.608 200 8.80 7 .308 26 1.144 45 1.98 64 2.816 83 .3.652 300 13.20 8 .352 27 1.188 46 2.024 65 2.86 84 3.696 400 17.60 9 .396 28 1.232 47 2.068 66 2.904 86 3.74 500 22.00 10 .440 29 1.276 48 2.112 67 2.948 86 3.784 600 26.40 11 .484 30 1.32 49 2.166 68 2.992 87 3.828 700 30.80 12 .528 31 1.364 60 2.20 69 3.0.36 88 3.872 800 36.20 13 .572 32 1.408 61 2.244 70 3.08 89 3.916 900 39.60 14 .616 33 1.452 62 2.288 71 3.124 90 3.96 1000 44.00 15 .660 34 1.496 63 2. .332 72 3.168 91 4.004 2000 88.00 16 .704 35 1.64 64 2.376 73 3.212 92 4.048 3000 132.00 17 .748 36 1.584 65 2.42 74 3.256 93 4.092 4000 176.00 18 .792 37 1.628 66 2.464 76 3.30 94 4.136 6000 220 00 19 .836 38 1.672 57 2.508 76 3.344 95 4.18 6000 264.00 EGYPTIAN POUNDS OF 100 PIASTRES. POUND = 84.97.4. "1 Dollars '6 Dollars TS Dollars -S Dollars -S Dollars Tj Dollars and and a and 3 and 3 and and (2 Decimals £ Cents. o Ph Cents. £ Cents. O Cents. o Ph Cents. 1 4.974 20 99.48 39 193.99 58 288.49 77 383.00 96 477.60 2 9.948 21 104.46 40 198.96 59 293.47 78 387.97 97 482.48 3 14.922 22 109.43 41 203.93 60 298.44 79 392.95 98 487.45 4 19.896 23 114.40 42 208.91 61 303.41 80 .397.92 99 492.43 5 24.87 24 119..38 43 213.88 62 308.39 81 402.89 100 497 40 6 29.844 25 124.36 44 218.86 63 313.36 82 407.87 200 994.80 7 34.8!8 26 129 32 45 223.83 64 3 18.. 34 . 83 412.84 300 1492.20 8 39.792 27 134.30 46 228.80 65 323.31 84 417.82 400 1989.60 9 44.766 28 139.27 47 233.78 66 328.28 86 422.79 500 2487.00 10 49.74 29 144.26 48 2.38.75 67 333.26 86 427.76 600 2984.40 11 64.714 30 149.22 49 243.73 68 338.23 87 432.74 700 3481.80 12 69.688 31 164.19 60 248.70 69 343.21 88 437.71 800 3979.20 13 64.662 32 169.17 61 253.67 70 348 18 89 442.69 900 4476.60 14 69.6.36 33 164.14 52 258.65 71 353. 1 6 90 447.66 1000 4974.00 15 74.61 34 169.12 53 263.62 72 358.13 91 462.63 2000 9948 00 16 79.584 36 174.09 54 268.61 73 363.10 92 457.61 3000 1492'J Of 17 84.668 36 179.06 55 273.57 74 368.08 93 462.58 4000 19S9K.O0 18 89.532 37 184.04 56 278.64 75 373.05 94 467.56 5000 24870.00 1 19 94.606 38 189.01 67 283.52 76 378.02 96 472.53 6000 29844.00 1 (16) (17) UNITED STATES MONEY REDUCED TO STERLING. Estimating the Pound or Sovereign at $4.8665, in accordance with the Act of March 3. 1873. Cents. s. d. qrs. 8 cts. S. d. qrs. 8 Cts. s. d. qrs. 8 cts. s. d. qrs. 2 3 1 1.97 3.95 1.92 70 71 72 2 2 2 10 11 11 2.09 0.06 2.03 1 39 1 40 1 41 5 5 5 8 9 9 2.20 0.17 2.15 2 08 2 09 2 10 8 8 8 6 7 7 2.32 0.29 2.26 I 6 1 2 3.89 1.86 3.84 73 74 75 3 3 3 0.00 1.98 3.95 1 42 1 43 1 44 5 5 5 10 10 11 0.12 2.09 0.06 2 11 2 12 2 13 S 8 8 8 8 9 0.23 2.21 0.18 7 8 9 3 3 4 1.81 3.78 1.75 76 77 78 3 3 3 1 1 2 1.92 3.90 1.87 1 45 1 46 1 47 5 6 6 11 2.04 0.01 1.98 2 14 2 15 2 16 8 8 8 9 10 10 2.15 0.12 2J0 10 11 12 4 5 5 3.73 1.70 3.67 79 80 81 3 3 3 2 3 3 3.84 1.81 3.79 1 48 1 49 1 50 6 6 6 1 1 3.96 1.93 3.90 2 17 2 18 2 19 8 8 9 11 11 0.07 2.04 0.01 13 11 15 6 6 7 1.64 3.62 1.59 82 83 84 3 3 3 4 4 5 1.76 3.73 1.70 1 51 1 52 1 53 6 6 6 2 3 1.87 3.85 1.82 2 20 2 21 2 09 9 9 9 1 1.99 3.96 1.93 16 17 18 7 8 8 3.56 1..54 3.51 85 86 87 3 3 3 5 6 6 3.68 1.65 3.62 1 54 1 55 1 56 6 6 6 3 4 4 3.79 1.76 3.74 2 23 2 24 2 25 9 9 9 1 2 2 3.91 1.88 3.85 19 20 21 9 9 10 1.48 3.45 1.43 88 89 90 3 3 3 7 7 8 1.59 3.57 1.64 1 57 1 58 1 59 6 6 6 5 5 6 1.71 3.68 1.65 2 26 2 07 2 28 9 9 9 3 3 4 1.82 3.80 1.77 22 24 10 11 11 3.40 1.37 3.34 91 92 93 3 3 3 8 9 9 3.51 1.49 3.46 1 60 1 61 1 62 6 6 6 6 7 7 3.63 1.60 3.57 2 29 2 30 2 31 9 9 9 4 5 5 3.74 1.71 3.69 25 2r> 27 1 1 1 1 1.32 3.29 1.26 94 95 96 3 3 3 10 10 11 1.43 3.40 1.38 1 63 1 64 1 65 6 6 6 8 8 9 1.55 3.52 1.49 2 32 2 33 2 34 9 9 9 6 6 7 1.66 3.f3 1.60 28 29 30 1 1 1 2 1 2 3.23 1.21 3.18 97 98 99 3 4 4 11 L32 3.29 1 66 1 67 1 68 6 6 6 9 10 10 3.46 1.44 3.41 2 35 2 36 2 37 9 9 9 7 8 8 3.58 1..55 3.52 31 32 33 1 3 1 3 1 4 1.15 3.13 1.10 1 00 1 01 1 02 4 4 4 1 1 1.27 3.24 1.21 1 69 1 70 1 71 6 6 11 11 1.38 3.35 1.33 2 38 2 39 2 40 9 9 9 9 9 10 1..50 3.47 1.44 34 35 36 1 4 1 5 1 5 3.07 l.(U 3.02 1 03 1 M 1 05 4 4 4 2 3 3 3.19 1.16 3.13 1 72 1 73 1 74 7 7 7 1 1 3.30 1.27 3.24 2 41 2 42 2 43 9 9 9 10 11 11 3.41 1.39 3.^6 37 38 39 1 6 1 6 1 7 0.99 2.96 0.93 1 06 1 07 1 08 4 4 4 4 4 5 1.10 3.08 1.05 1 75 1 76 1 77 7 2 o 3 1.22 3!l9 1.16 2 44 2 45 2 46 10 10 10 1 1.33 3.30 1.28 40 41 42 1 7 1 8 1 8 2.91 0.88 2.85 1 09 1 10 1 11 4 4 4 5 6 6 3.02 (1.99 2.97 1 78 1 79 1 80 7 3 4 4 3.14 1.11 3.08 2 47 2 48 2 49 10 10 10 1 3.25 ■ 1.22 3.19 43 44 45 1 9 1 9 1 10 0.82 2.80 0.77 1 12 1 13 1 14 4 4 4 7 7 8 0.94 2.91 0.88 1 81 1 82 1 83 7 5 6 6 1.05 3.03 l.iTO 2 50 2 5] 2 52 10 10 10 3 3 4 1.17 .3.14 J.ll 46 47 48 1 10 1 11 1 11 2.74 0.72 2.69 1 15 1 16 1 17 4 4 4 8 9 9 2.86 0.83 2.80 1 84 1 85 1 86 7 6 7 7 2.97 0.94 2.92 2 53 2 .54 2 55 10 10 10 4 5 5 3.n9 1.06 3.03 49 50 51 2 2 2 1 0.66 2.63 0.61 1 18 1 19 1 20 4 1 10 10 .1 0.78 2.75 0.72 1 87 1 88 1 89 7 8 8 9 0.89 2.86 0.83 2 56 2 57 2 .58 10 10 10 6 6 7 1.00 2.98 0.95 52 53 54 2 1 2 2 2 2 2.58 0.55 2.52 1 21 1 22 1 23 4 5 11 2.69 0.67 2.64 1 90 1 91 1 92 I 9 10 10 2.81 0.78 2.75 2 59 2 60 2 61 10 10 10 7 8 8 2.92 0.89 2.87 55 56 57 2 3 2 3 2 4 0..50 2.47 0.44 1 24 1 25 1 26 5 5 5 1 1 0.61 2.58 0.56 • 1 93 1 94 1 95 8 11 11 0.73 2.70 0.67 2 62 2 63 2 64 10 10 10 9 9 10 0.84 2.M 0.78 58 59 60 2 4 2 5 2 5 2.41 0.39 2.30 1 27 1 2S 1 29 5 5 5 3 3 2.53 0.50 2.47 1 96 1 97 1 98 8 8 8 1 1 2.64 0.62 2.59 2 65 2 66 2 67 10 10 10 10 11 11 2.76 0.73 2.70 61 62 63 2 6 2 6 2 7 0.33 2.31 0.28 1 30 1 31 1 32 5 5 5 4 4 5 0.45 2.42 0.39 1 99 2 00 2 01 8 8 8 2 2 3 0.56 2.53 0.51 2 68 2 69 2 70 11 11 11 n 1 0.68 2.65 0.62 64 65 66 2 7 2 8 2 8 2 25 0.22 2.20 1 33 1 3t 1 35 5 5 5 5 6 6 2.37 0.34 2.31 2 02 2 03 2 04 8 8 8 3 4 4 2.48 0.45 2.42 2 71 2 72 2 73 11 11 11 1 2.59 0..57 2.54 67 68 69 2 9 2 9 2 10 0.17 2.14 0.11 1 36 1 37 1 .38 7 7 8 0.28 2.26 0.23 2 05 2 06 2 07 8 8 8 5 5 6 0.40 2.37 0.34 2 74 2 75 2 76 11 11 11 3 3 4 0.51 2.48 0.46 (18) $ cts. s. d. qrs. $ cts. S. d. qrs. $Cts. s. d. qrs. $ Cts. £ s. d. qrs. 2 77 2 78 2 79 11 11 11 4 5 5 2.43 0.40 2.37 3 46 3 47 3 48 14 14 14 2 3 3 2.54 0.52 2.49 4 15 4 16 4 17 17 17 17 1 1 2.66 0.63 2.00 4 84 4 8.5 4 86 19 10 19 U 19 11 2.77 0.74 2.71 2 80 2 81 2 82 11 11 11 6 6 7 0.35 2.32 0.29 3 49 3 50 3 51 14 14 14 4 4 5 0.46 2.43 0.41 4 18 4 19 4 20 17 17 17 2 2 3 0.58 2.55 0.52 4 S7 4 .^8 4 89 1 1 1 1 0.69 2.66 1 0.64 2 83 2 84 2 85 11 11 11 7 8 8 2.27 0.24 2.21 3 52 3 53 3 64 14 14 14 5 6 6 2.38 0.35 2.33 4 21 4 22 4 23 17 17 17 3 4 4 2.49 0.47 2.44 4 90 4 91 4 92 1 1 10 2 10 2 2.61 0.58 2.55 2 86 2 87 2 88 11 11 11 9 9 10 0.18 2.16 0.13 3 55 3 56 3 57 14 14 14 7 7 8 0.30 2.27 0.24 4 24 4 25 4 26 17 17 17 5 5 6 0.41 2.39 0.36 4 93 4 94 4 95 1 3 10 3 10 4 0.53 2.50 j 0.47 2 89 2 90 2 91 11 11 11 10 11 11 2.10 0.07 2.05 3 58 3 59 3 60 14 14 14 8 9 9 2.22 0.19 2.16 4 27 4 28 4 29 17 17 17 6 7 7 2.33 0.30 2.28 4 96 4 97 4 98 10 4 10 5 10 5 2.44 0.42 2.39 2 92 2 93 2 91 12 12 12 0.02 1.99 3.96 3 61 3 62 3 63 14 14 14 10 10 11 0.13 2.11 0.08 4 30 4 31 4 32 17 17 17 8 8 9 0.25 2.22 0.19 4 99 5 00 6 00 10 6 1 14 7 0.36 2.34 3.60 2 95 2 96 2 97 12 12 12 1 1 2 1.94 3.91 1.88 3 64 3 65 3 66 14 15 15 11 2.05 0.02 2.00 4 33 4 -Ai 4 35 17 17 17 9 10 10 2.17 0.14 2.11 7 00 8 00 9 00 1 8 9 1 12 10 1 16 11 0.87 2.14 1 3.40 2 98 2 99 3 00 12 12 12 2 3 3 3.86 1.83 3.80 3 67 3 68 3 69 15 15 15 1 1 3.97 1.94 3.92 4 36 4 37 4 38 17 17 18 11 11 0.08 2.05 0.03 10 00 11 00 12 00 2 11 2 5 2 2 9 3 0.67 1.94 3.20 3 01 3 02 3 03 12 12 12 4 4 5 1.77 3.75 1.72 3 70 3 71 3 72 15 15 15 2 3 1.89 3.86 1.83 4 39 4 40 4 41 18 18 18 1 2.00 3.97 1.95 13 00 14 00 15 00 2 13 5 2 17 6 3 1 7 0.47 1.74 3.01 3 04 3 05 3 06 12 12 12 5 6 6 3.69 1.66 3.64 3 73 3 74 3 75 15 15 15 3 4 4 3.81 1.78 3.75 4 42 4 43 4 44 18 18 18 1 2 2 3.92 1.89 3.87 16 00 17 00 18 00 3 5 9 3 9 10 3 13 11 0.27 1.54 2.81 3 07 3 08 3 09 12 12 12 7 7 8 1.61 3.58 1.56 3 76 3 77 3 78 15 15 15 5 5 6 1.72 3.70 1.67 4 45 4 46 4 47 18 18 18 3 3 4 1.84 3.81 1.78 19 00 20 00 30 00 3 18 1 4 2 2 6 3 3 0.07 1.34 2.01 3 10 3 11 3 12 12 12 12 8 9 9 3.53 1.50 3.47 3 79 3 80 3 81 15 15 15 6 7 7 3.64 1.61 3.59 4 48 4 49 4 50 18 18 18 4 5 5 3.76 1.73 3.70 40 00 50 00 60 00 8 4 4 10 5 5 12 6 7 2.68 ! 3.35 0.02 3 13 3 14 3 15 12 12 12 10 10 11 1.45 3.42 1.39 3 82 3 83 3 84 15 15 15 8 8 9 1.56 3.53 1.51 4 51 4 52 4 53 18 18 18 6 6 7 1.67 3.65 1.62 70 00 80 00 90 00 14 7 8 16 8 9 18 9 10 0.69 1.36 2.03 3 16 3 17 3 18 12 13 13 11 3.36 1.34 3.31 3 85 3 86 3 87 15 15 15 9 10 10 3.48 1.45 3.42 4 54 4 55 4 56 18 18 18 7 8 8 3.59 1.56 3.54 100 00 200 00 300 00 20 10 11 41 1 11 61 12 11 2.70 j 1.4f 1 0.10 3 19 3 20 3 21 13 13 13 1 1 2 1.28 3.25 1.23 3 88 3 89 3 90 15 15 16 11 11 1.40 3.37 1.34 4 57 4 ,58 4 59 18 18 18 9 9 10 1.51 3.48 1.46 400 00 500 00 600 00 82 3 10 102 14 10 123 5 10 2 8(1 1.5(1 0.20 3 22 3 23 324 13 13 13 2 3 3 3.20 1.17 3.15 3 91 3 92 3 93 16 16 16 1 1 3.31 1.29 3.26 4 60 4 61 4 62 18 18 18 10 11 11 3.43 1.40 3.37 700 00 800 00 900 00 143 16 9 164 7 9 184 18 9 2.90 1.60 0.30 3 25 3 26 3 27 13 13 13 4 4 5 1.12 3.09 1.06 3 94 3 95 3 96 16 16 16 2 2 3 1.23 3.20 1.18 4 63 4 64 4 65 19 19 19 1 1.35 3.32 1.29 1000 00 2000 00 ■ 3000 00 205 9 8 410 19 5 616 9 2 3.00 2.00 1 1.00 ; 3 28 3 29 3 30 13 13 13 5 6 6 3.04 1.01 2.98 3 97 3 98 3 99 16 16 16 3 4 4 3.15 1.12 3.10 4 66 4 67 4 68 19 19 19 1 2 2 3.26 1.24 3.21 $1.8665 = 1 £. 3 31 3 32 3 33 13 13 13 7 7 8 0.95 2.93 0.90 4 00 4 01 4 02 16 16 16 5 5 6 1.07 3.04 1.01 4 69 4 70 4 71 19 19 19 3 3 4 1.18 3.15 1.13 2.4332i 1.6221S 1.2166i ^ 5 = 4 = i I 3 34 3 35 3 36 3 37 3 38 3 39 13 13 13 13 13 13 8 9 9 10 10 11 2.87 0.84 2.82 0.79 2.76 0.74 4 03 4 04 4 05 4 06 4 07 4 08 16 16 16 16 16 16. 6 7 7 8 8 9 2.99 0.96 2.93 0.90 2.88 0.85 4 72 4 73 4 74 4 75 4 76 4 77 19 19 19 19 19 19 4 5 5 6 6 7 3.10 1.07 3.05 1.02 2.99 0.96 .9733 .81101 .6952} .6083J .5907§ = i = I 1 1 j 3 40 3 41 3 42 13 14 14 11 2.71 O.f.8 2.a5 4 00 4 10 4 11 16 16 16 9 10 10 2.82 0.79 2.77 4 78 4 79 4 80 19 19 19 7 8 8 2.94 0.91 2.88 .48&U .2433.i .12161 = j\jOr6- Ishil- ing. p'nce. 3 43 3 44 3 45 14 14 14 1 1 2 0.63 2.60 0.57 4 12 4 13 4 14 16 16 17 11 11 0.74 2.71 0.69 4 81 4 82 4 83 19 19 19 9 9 10 0.85 2.83 0.80 .02077 .005061 -t- = 1 penny. )+ = 1 farthing. 1 (19) TONS, HUNDRED-WEIGHTS, AND QUARTERS, REDUCED TO POUNDS. QB. = 28tb.s. CwT. =:112 1bs. Ton = 2240 lbs. <2r*. Ctiti. Po inds. Tons. Pounds. Tous. Pounds. Tons. Pounds. Tons. Pounds. 1 28 26 68,240 73 163,520 120 268,800 166 371,840 2 56 27 60.480 74 165 760 121 271.040 167 374.080 3 84 28 62,720 75 168.000 122 123 273,280 168 376,320 1 112 29 64,060 76 170 240 275.520 169 378.560 2 224 30 67,200 77 172,480 124 277,760 170 380,800 3 336 31 69,440 78 174,720 125 280,000 171 383 040 4 448 32 71,680 79 176,960 126 282 240 nn 385.280 5 660 33 73,920 80 179,200 127 284,480 173 ;S87 620 ' 6 072 34 76,160 81 181.440 128 286 720 174 389,760 7 784 35 78.400 82 183,680 129 288,960 175 392,000 1 8 896 36 80,640 83 185,920 130 291.200 176 394,240 . 9 1,008 37 82.880 84 188,160 131 293,440 177 396,480 10 1,120 38 85,120 85 190 400 132 295.680 178 398,720 11 1,232 39 87,360 86 192.640 133 297,920 179 400,960 12 1,S44 40 89,600 87 194.880 134 300,160 180 4 03 200 13 1,466 41 91,840 88 197 120 135 302,400 181 406,440 14 1,668 42 94,080 89 199,360 136 304 640 182 4 07 680 15 1,680 43 96.320 90 201,600 137 ;i06.880 183 409.920 16 1,792 44 98.600 91 203,840 13-8 309.120 184 412,160 1 17 1,904 45 100 800 92 206 080 139 31 dOO 185 414,400 1 18 2.016 46 10.!. 040 93 208,:^20 140 31.i,600 186 416,640 19 2,128 47 105 2S0 94 210,660 141 315,840 187 418 880 Tons 1 2,240 48 i07 620 96 212 800 142 318,080 188 421,120 2 4,480 49 109 760 96 215,040 143 320,320 189 423 360 i 3 6,720 50 112.000 97 217,280 144 322,660 190 425,600 4 8 960 5! 114,240 98 99 100 219,620 145 324,800 191 427,840 5 11.200 52 116 480 221.760 146 327.040 192 430.080 6 13,440 53 118 720 224 000 147 329 280 19H 432 320 7 16,680 64 120,960 101 226 240 148 331.620 194 434.660 8 17,920 65 123.200 102 228,4 80 149 33:i 760 196 436,800 9 20, 160 66 125,440 103 230,720 150 336,000 196 439.040 1 10 22.400 67 127,680 104 2;52 960 151 3.i8,240 197 441 280 1 11 24,640 58 129,920 106 236 200 152 340,480 198 443 620 i 12 26.880 69 132 160 106 237,440 153 342.720 199 445 760 13 29.120 60 134 400 107 2.!9 680 164 344,960 200 448.000 14 31,360 61 136,640 108 241.920 166 347,200 300 672 000 15 33,6(10 62 138.880 109 244,160 166 349,440 4 00 896.000 16 35.840 63 141.120 1 10 246,400 167 351,680 500 1,120 000 17 38,080 64 143,360 111 248.640 168 363,920 600 1,344,000 18 40 ;i20 65 145 600 112 250 880 169 356 160 700 1,668,000 19 42,660 66 147,840 113 253 120 160 368,400 800 1,792,000 20 44 800 67 160.080 114 255,;i60 161 360,640 900 2,016,000 21 47 040 68 152.320 115 267,600 162 362,880 1 000 2,240 000 22 49 280 69 154,660 116 269,840 163 365 120 2000 4,480,000 23 51,620 70 166,800 117 262,080 164 367,360 3000 6,720,000 24 53,760 71 169,040 118 264,320 165 369,600 5000 11,200,000 25 66,000 72 161,280 119 266,560 (20) PRICES PER CWT. of 112 lb. or .V of a Ton, from 1 Penny to d\ lyPreparcd for ''Heyrs U. S. Import lJutiei<," by Capt. B. TuZ' Per Cwt 1 lib. 21b. 31b. d. 0^ Orb 41b. a. d. Oh OA 51b. «. (I. 0^2 OtV\ 61b. 0^ 71b. 8. d. OiV 81b, Oj 91b. s, d. Ojh OiV. 101b. 111b. d. "oS OA Ol;"! «. d. 121b. o.\ 0.^ 131b. 141b s. d. 0,1. OyL; 0^ 0) , oa! 015 ] Oi'f Oil o#s-! 0? I Of i oiv oy ok "41 OM 02 Oil oy 0/1 10 11 1 OA^ Ot\ Oi 0^ OA- Ot\ OA oi Of 0^% 0-^ 1 Oft Ot^I Of Of 0?7 Ol',: 0^, 0^1 Oh o| Ot"« 0^ '''4 Of Of i OMi OJ^ Ot^! oA I 0^1 oijj oif I Oi¥.' o.^s Ot\: oijl of Ogg "'■)S OliJ o|^ Ot", o|^ Off, 0-54! oU OH Oft l-^TJ 13'? I 1i¥j' 1.^ 1 = Hi 1 4f 3f 51 ^U 1 5i •'is li- C)r,i^ 2 3 4 T) Oft 0^- Of ou Of , m Of o?l 912 2i 3>. Ill 36 m 41 7 S II 10 Oi«, 0| Of 02-4 1ft If m\ H 2i 1 s oi 1 1 1^ 02 5. ■2} 3ft 3ft 3| 43 411 5ft 3f 41 •-'14 6 Cf 7f S4 7f HI 0-,", 8f I II )i mi nil II lOf lU 1 OS ii| 111 oij 111 1 1 1 n\ 1 3"ll! 11 12 13 14 1.', H% -/'r 3^1 13 2f 3f ni ni ■ 4^ n 3 ^ m 3ft m 4f 6 6f 7i fl 9A 9 9f lOi yf lOf iif 05 mi iif 1 0*1 1 2H nil Of j 113' oii 2^ 3.^5 4.V 1 2^ 1 3f 4f (j SSi 1 n 1 6 1 71 1 9 1 lOJ l(i 17 18 19 20 (I 12 12J *28 1 ' ^- 3f 5} 3ft 5i| 3f ■SI I •'14 4ft »'5\ 4=- (If 8f PA 10,5j lOf 102 loj^; 1H 1 1,1 1 0, !■: 1 3f 1 (u\ 1 7= 5f 'f I 92 1 (if 1 9^5 1 101 i 1 Hi 1 si 1 9f 1 llf 2 03 2 \i 1 loS 1 nil 2 1ft 2 '2\'i ■2\ 22 2;'. 24 2.") 41 (ij 9 4f 7^ 9f 411 Hi 9f r>i 75 lOf ,- 5 •'n .'^.V lOf in nu OilV Of Hi i.\ 2^ 91 1. -li •'7 4,', 4}j (ifi 92 T? 1 ,si 1 9t^ 1 10^^; 1 iii 2 OA JTT lll.V 111 I 2 Oft 2 If O 911' 2 0^ 2 IH 2 3,\ 2 4f 2 r.H 2 4f 2 ^ 2 (3f 2 ■'^^ 2 .31 2 <3A 2 S^t 2 9f 2 1011 2 11 2 9 2 lOi 3 0' 3 U 27 28 29 30 ■13^ ■'2 8 3 3- 03 8A m fl 9,Pt iH Of OS 113 91 s -2S 1 i 1 4: 1 1 (i 1 ^1 2 li'i 2 24s 2 3 2 m 2 4H 2 3f 9 41.3. 2 (5 2 7fti 2 S' 2 (3^ 2 7^1 2 9 2 m% 2 lift 2 93 2 lOf 3 3 1? 3 2f 3 Oft 3 m 3 3 3 4H 3 oli 31 32 33 34 35 3f 3^1 •'14 31 «1^5 (if 7f lOS mi 101:! "1 4i| 5^ 1 'Vl 1 ,S-4 I 9f 1 10V 2i 3^ 4? 51 2 5SI 2 64 2 7ff 2 S\k 2 9| 2 i'ft 3 Oil 3 3S 3 7^ , 2 10^ 3 If 3 5A 3 8^ , 2 lift 3 2ff 3 ()f 3 m : 3 Of 3 4ft 3 75 3 lift 3 U 3 51 3 9 4 0| 3 lOi 4 4 U 4 3 4 4i 1 3(; 37 38 39 40 3f m 4 A 4iV 4 = 8} ■^^ Si I 11^ I lift II Oft 1 Oil I Of 3f 1 7f 1 11^ 3f 1 7M 1 iHl 4f 1 8t\ 2 0? 4? 1 85f 9 1 1 1,1 ■H 1 92 2 li 2 3^ 2 n •'f 7f 8i 93 103 2 lOf 2 11|| 3 Ot\ m 3 2f 3 3-3 3 45 3 (if I 3 7H- 3 .'^ll ' 3 ni 3 111 3 103 3 114 4 Of 4 21 4 33 2i 3i| 4 (i 4 7 4 9 4 lOi ."> 41 42 43 44 45 4U 4?, 4i* 8 11 fl 93 2S 1 1,^ 1 n 1 1^ 1 21 1 2i 6 (i2 ()S 91 J loi n^ 04 2 3 2 3ft 2 4f 2 41^ 2 !i 2 9? Ill Of li 1 3 m 3 4i 3 7^|| 4 3 9 4 IJ 4 4 4- 4 9,V 4 10,\ 3 5i^ 3 Io,\ 1 • ) 1 1I 4 7 = ■4 1115 3 (i3 3 t'w 3 111 1 4 o,\ 4 ■ ' •> » 4 4 si 9'.' 5 13 9 1!) ■> -2S 4(; 47 48 49 50 411 } 9i! 10ft 10? lOi io| 1 2il 1 3^ 1 33 1 n 1 4ft 81, 84 9' Oft 15 m 2 10.1 2 111 2 (iii 2 7i 2 8A 1 lb, 2 lb. 3 lb. 4 lb. 5 lb, 6 lb. 7 lb. 10: iij (jli lb. 1; <)-, IV 8-1 4 4 9^ 4 1015 9 lb, 10 lb, 11 lb. 4 llf .-. of 5 1? 5 4: 121b. 4ft (i£ lO.l 13 1b. 141b, ^illin gs : reduced to Prices per lb. on from 1 lb. to 1 4 Cwt. of 28 lb. i i k if Clerk of ^he U. S. General Appraiser's Office, in New York.) \ k 161b. 171b. 181b. 191b. 201b. 211b. 22 lb. 231b. 241b. 25 lb. 1 261b. 271b. 281b. Per Cwt. i «. d. «. d. «. d. s. d. s. d. s. d. s, d. s. d. s. d. s. d. s. d. s. d. «. d. 01 «. d. 1 0} OiV. Oo". Oft^s 0^ Oft o.H Ot^A Oft Wft OH Oft^ g Of m 1 o#8 m 1 Oft- t-'i oy Off Of ou m OfJ Oi 2 *ft 03 OiVsl «si OjS^I Oil ()-■*, oj5^; of^% Oft Oft^j oSi ofti. 0^ « i Of {)},l Oi«i oM of Oil uU, ofi Of , Oil i OH m 1 4 ^s 02 Oj^ otfi OiS^; oif. ojg om! iifj 1ft iftV' i^i ift^ H ■1 l\ O'ti 05J ! Oiil I3V 1 ii^l U u%i HI n HI 1 m\ Hi ! H (;; t 1 ii^B , U i ii\ U ift If 1 iiV 11 ift i i| Hi , H - V li, li^ i 1? 1 lA If n 1* lA 1^ iH If iH 2 ,s ^ is: iiV.' 1181 ii¥5 ijf m Ht' i^j m '2Th 2^ 2ft^' -'1 9 « 1-' m ly Iff i Hi ij l5i 2^ 21 •m : 2^, -'u 21 10 k% Ii iJi^ 1^^ ii^i iH 2/, ■h%, 2ft9, 2ft[ 2ft^| 2-IJ, 2ft^, 2:; 11 i 1-' n? Ml ^T>V -] -\ 2ft' 211 24 1 2M 1 2111 2|| ;; 1 k ■M 3ft 3^ 4ft 4^ 4^ 4? , 411 51 5ft .f 511 •! 2 (.1 1 ■H, oil 511 (iiV i ^ i 21 3 4i 3 ii:J 3 L» 3 111 4 11 i 4 3| 4 6 4 Si 4 101 5 0^ 5 3 21 11 i i ;^ 15 3 4ft 3 6f ! 3 811 i 3 11^ 4 1?, 4 3f '■ 4 6tV 4 84 1 4 lOl^J 5 If 5 3ft 5 6 22 11 J ! ;! :n 3 5|f 3 8ft 3 lOft , 4 If 1 4 31 4 6ft, 4 8|f 4 Hi 1 5 m 5 4ft 5 GH: 5 9 23 ii ;] r>i 3 75 3 103 4 OS 4 31 : 4 tJ 4 8i ! 4 111 .5 15 ' 5 4f 5 Gf ! 5 9f ; 6 24 1! 'k ■•i C'j 3 m 4 Oi^\ 4 2:5^ 4 5i 4 81 4 lOH 5 1-li 5 4= :^ Of* ! 5 9t? 6 0^' G 3 25 f ^ -^ si 3 11t;\ 4 2i 4 411 1 4 7| 4 10' 5 If , 5 4ft Gf , .') 9^ G Of 6 3ft 1 6 G 2(1 II 4 ;^ loa 4 l./V 4 4ft 4 C?| '4 9| 1 5 0| 5 3-f\ 5 611 5 9f ' 6 OA 6 3ft! 6 6^! 6 9 27 il 4 4 3 4 (i : 4 9 5 15 3 5 G 5 9 6 j 6 3 6 6 6 9 1 7 28 ;l i -i 15 4 4*1 4 1\\ 4 lUV 5 -- •> 51 5 8ft 5 IIH , 6 2f 1 6 .5H 6 811 6 llfli 7 3 29 1 V 4 35 4 ()j'!j 4 its 5 lyV 5 4= 5 7| 5 lOf 6 11^ 6 5| ! 6 8ft 6 11^ , 7 2^1 7 6 .30 '1 * , 4 .51 4 sif 4 1111 5 3,^ 5 6f 5 9| 1-A 6 4H G 7f G 11;\ 7 2y\ 7 51f 7 9 31 I 4 (if 4 103 5 If 5 5i 1 5 8f i 6 6 31 6 (if 6 lOf i 7 If 7 51 , 7 8f 8 32 1 ^ 4 Si r, O^^ ' 5 3^8^^ 5 7,5^ j 5 lOf 6 21 6 511 i 6 9,% 7 Of i 7 4H j 7 7i|! 7 IIH: 8 3 33 i k -^ lOJ f) lia 5 5-i 1 5 9t\ 1 6 Of 6 4i 6 8-1 1 G 11-11 7 3f , 7 7ft 7 lOf ! 8 2ft' 8 6 34 1 n 3J 5 7i 5 111 fi 3 6 6| G 101 ' 7 21 7 6 i 7 n 8 \\ 1 8 .5^ 1 8 9 35 ( ;-, 15 r, 5i , 5 !ii li 13 (3 51- ! 15 9 7 Of 1 7 45 7 S4 8 Of 8 4f i 8 8^ j 9 3G ; 1 i r. 3f ,5 n\ \ 5 11,5,1 « 3^ 6 7| 1 6 111 7 .'H^' 7 7^5^ 7 111 8 3^ 8 7ft' 8 II5V 9 3 37 t ^ •'' .-)l .-1 Hi 6 If • 6 5ft 6 9f 1 7 \\ 7 5i 7 9t-\ ' 8 If 8 5H 8 9f 1 9 HI 9 (i 3.S !| f -^ (IS o lUV fi .Sft' 6 7H fi Uf 7 .3| 7 7H^ 8 0/5 8 4f i 8 8il 9 Oft 9 4M 9 9 39 ) o sf a Of ti 51 6 92 7 If 7 6 7 103 i 8 24 8 66 8 11^ 19 3f 9 7f 10 40 1 1 ' •'' 103 ti 2i| <3 7ft| () 1114 7 3f 7 81 8 Ofti 8 .55V 8 9f 1 9 IM 9 6ft 9 lOlA 10 '^ 41 ! i Inches. Ji)2318 Lin. yds. 12)1159 % 96 7-12 1-12 of >^ 1255 7-12 Sq. yds. C2.) 21}^ inches. 2) 2654 Lin. yds. 6)1327 U 6)221 Loi]4 37 %oiy^Qty^ 1585 Sq. yds. (3.) 24J^ Inches. 2) 2340 Lin. yds. 3)1170 >^ 121390 ^ of H 321^ 1-12 of J^ of }^ 15923^ Sq. yds. 28>^ Inches. 2)2422 ^° y*^' 2)1215 1^. 6)608 k of U. JOl ^eof^of)^ 1924 Sq. yds. (5.) ^ Inches. 6)3618 Lin. yds. 12)603 i^on. 4221 50 1-12 of 3^ off. 4171 Sq. yds. (6.) 50J^ Inches. 3)3936 Lin. yds. 6)1312 %. 4)219 V«of^. _55 %oiyaOi%. 5522 Sq. yds. (7.) 623^ Inches. .8 ^1260 Lin. yds. 9j 630 1^. 157 %. 140 1-9. 2187 Sq. yds. (8.) 663^ Inches. 6)3666 Lin. yds. 12;611 i^otf. 3055 51 1-12 of Ya on. ojQff f Add answer to ( original. 6772 Sq. yds. To reduce Lineal Metres, Auues, and Berlin Ells to Lineal yards, proceed as follows : Metres, by adding to their number, j'tj, yj^, and -^^ of jj,,, ; Aunes, hy add- ing to their number \^ or 25 per cent, thereof; and Berlin Ells,* by multiplying their number by .7294, or by .73, which is S'ufficiently accurate for ordinary purposes. To reduce the lineal yards thus obtained to square yards, the above table may, of course, be used as in other cases. Examples. ,^^]-3666 Lin. Metres 663^ in '"^-t 3(15.5 1-12 on. 4)1260 Lin. Aunes 623^ in. wide. 3936 Lin. Berlin Ells 503^ in.widft wide. 315 34 OJI- .73 8' 11808 36) 36.6 1-100 on. -1575 Lineal yards. 27552 1.0 1-36 of 1-100 on. 1-9, 1 3)2873.28 Lineal yards. 6)4009.1 Lineal yards. 787 3^ on. 6)957.76 Ya. 12)668.2 i^otf. 197 3/gon. 4)159.62 ^of}^. 39.90 Y. oi% of Yi,. 3340.9 175 1-9 on. 55.7 1-12 of Va on. 2734 Square yards. 4030.56 Square yards. 3396.6 4009.1 add Lineal yards. 7405.7 Square yards. • Ells of Brabant by nn Jtiplying their number by .766, and Ells of Vienna by , -^ CO t>> -'a i-J C5 gWco g 5 8"^^ c3 a o w ^ a o if _+f T3 M >i •r ^ ^ 05 ; o 03 M C g 3^ =« ;: 2 o ® cq c3--'n ^ S c - -tf ": o =4 Ci c3 O 2j ^ •- ® o - C!-i Si CO « § 2 ^ pq — - .—J M n o o 3 05 » >-l P ^ (B 05 O rt S "^ ? ^ •^ j2 ^ O 03 . '^ .J- ja jj — £ ^ +^ u .- s o -tJ ^ 05 *^ o c3 ^ O W OS k> S (28) OOOOOOOOOOOOOOOOOOOOOOOOOO ■73 Ti o O IS NW \t \m =« '::;'^<=r :« c- en d J : -i T) -a •« ^ . c4 \S \5 v5 • o -3 ^■^ I! "2 : : -^ rt a 3 =* ; . a is: . 8 .^ : - i: c • N» c ^4 ! a rs : : -3 • \5 a . ^ i 3 '• . TJ : o . « 0*^0 c^ (M \« \« \a V* \^ Jh A '73 -73 t*-! "2 =" o a o a o 2 = -a ^-2 "2 ^ a § g -a g 3 - 5 . :^ h-) ij ja ja "" " '- ■ * " * " ■ ■" "• ■* "* - - ■" " •' ■* " "• - ■• ■ *" * " ■* " _a s^ :^ :^ :^ ^ N« N« y. NC. x^ :^ ^ :^ ^ to on n> o n 17^ SS 0-1 ^ lO to CO m m OS a> o o cc CO CO CO CO ■^ -^ •* r)< ■* ■* •* ■<}< ^ •^ ^ ■* T}> Tl< ■* U5 ^ :^^ C) CO VflV^ "5 a i^ cs •^ <« '3 a \n °? ^ \« \« N^ SM C55 o o o o "5 i^:^5:s:Xd 3 a ■= "« I c3 \^ a :^= 3 S S 3 S S 3 CI ^ ^^ ::5! 1 a 1 -3 -73 T3 rt a a a - ^ « rt « N^ ii\ o o o '-\ a 3 a sAr3 '^ ~S ■-N c a a i ^ -3 :^ ^ a = 3 n "3 -3 - a a C ^ :^c. J. o T3 \t (a „-fcr SfcT fc" 3 5a 1 oo -o^e-ic-iooooo :^ ^ ;^ N W CO CO -^ -^ ■ lO lO lO LO u:> O 1 iO <0 "^O I O lO U5 » :^ :::^ ^ ;^ :^ :^ :^ To o o t^ o o o -^ :^ :^ :^ ^ ^^ 3 3 3 3 3 3 3 3 s 3 o o o o c o o o "§ o'3'S ■ o o - ----- o o o o o \= m \m \n ' \n \^ == \^; i^ a " ::s :^ .:^ i^ i^ ;:^ ;i^ o a A cj a -3 - -3 -3 :^, i^ :^' .i^:^N^is:j^ st3 rL -X -\ O ix-B -3 ^\ '3 -3 »i a a o o o - -3 I! -3 a ^ a . « a cs . iK ::n' -7 i? Nc ta fci fci fc -\ o o o o 22 V-, "^ <« ■- -r o '^ o o ^^ :^ :^ :^ :^ i^ (29) CO CO O m o ^ w o? t- h^ o pp Er^ ^ W O J?% H o crT P5 Pi 9i •^ ift W 0» 00 ec C^ _ o: ^ o: re t£ nr •»t o .n X cs cs M ce re re ce "* ■w ■*! lA Irt us un to to to to t~ OS 00 tc •Y* OS t- -^ C^ O CO to re OS t^ -^ eq _ X to ce re l— u-; '-'. •-" 00 to ■* •n o to tc to to w 05 03 00 t~ «c •<* re N O OS 00 b- to •<*< C^ oo5Wt-to-<*ceie<'^ ^'» ^ re •" o 00 e- — •o OS ce !>. -^ ^x C^ •* o to X 35 ~- IM re O to CO OS o IM re >o tr 1^ OS o — ce -^ to cs CS (M (M M IM e^ JO ce ce ce c. X OS O CI re •* to b- X OS ^^ '.'.' ■* to l-^ 00 o — re ^^ lO to t- X ^ — (M 'T urs to t- X — c^ CC •Ti< -n to l~ 00 O — oq re rf lO to t^ X ^ r^ IM 7^ -+ lO to t- X ~ ^" ~ ■" ~ '" " *" IM es IM 04 IM IM ■-'.' — <= 0(J a: o re — o 00 to ■o ce — ^ X to US — o X to —. (M jf^ -* o lO to t^ 00 OS —^ o „ IM re ■^ «o urs to t- X OS c o — " •~ '~ "" " "~ W W M 00 5C _ f^ c^ cc ^ OS -r _ tn r~ (>q X ■y^ -s ■* o to 1^ (M X re OS ■<*< ~~ i-- X -?■ w o •-H eo (M re X ^ o o 1— to M t— ce X ■♦ "■ ~ C-J (M ^ re ■V o o to to t- '- X X OS s o Z — M M re re ^ Ul ^ ■^ 00 5C M „ OS r- •* o u^ •n to to to O t' <1 >^ M lO i(^ o >o c; •o C lO o o o ^ o ■n o i« o >n c-» o c US O >« O f— t s^ •« b" o C^J lO L'- o M lO t- o (M ■o t- o N o t- o IM O t- O M O 'S, — ■-" — — M M N IM eototoec to on r:: 04 -* 1^ OS tr X o (M •<* t^ OS re to 00 ^H (M ■* 00 — re o ^ e-i Tj- to X ^" ^e >o l-"^ — C^J -T to X ■— ' re o t-- P ~ ~ ~ ~ c^ (M (M N 0^ re re re re ■rs t- 35 X- re o I-- OS r^." o t^ OS — re o tu X o * 00 e^ 5C OS 1^ •rt OS r^ '^ X ■M to o X !M to OS re t~ .-« o l-H e^) -1- lO CO 'jj Cs — e4 .^.' ■o to t^ OS = — re ■♦ to — — — — ■" — ~ !N e^ c^ c^ iM M C-4 re ce re ce CO' rq c<^ -t tr nn OS o (M -* to t- X OS o IM ■* tc 1^ X o» o 1-^ cs re •* u:: to t~ JO — M re ■* n ^^ IM o X r^ u^ re IM = X t- o o M re ■* lO lO ffi t— 00 OS o o »-H i>i 7ft -* o lO tc l"~- X OS = o — ~" ~ — — — ' "" " ■" " •~ ~ " IM IM ir« M «0 t^ C^ 00 M OS t o to 1^ (M X OS ■<«" o to t~ IM X re OS ■^ o c IM c^ re -^t o to to X X Oi o - - - cs re ce ■* + 1 1 1 1 4-++++-HH- +-H--\-+ -1—4—1- 1 1 1 1 1 1 1 1 .fi 1-": X •M ~i / o re nn •>j a: M X tC OS M o c^ (>) (M ■» -^ ^ >o o •n o to tc to to t^ saqoux ui qjpi^ lOtOb-XOs® — m: XOSO — MCO'^uStC MNMlMMM*! (30j ©aoQO«oe^'™•os^^"+e^oao«oco^asb-*te^IOl ©t»ur^C0'-"00O'<*C^-QOoocoooo>030sO| tn t~ CC -* -v^ c^ _- o rft m b- to ■<*< CO M 1— o en 00 ^^ tn •>j< CO (M ^ o 05 00 r- to ■>+ CO IM _ o 35 CD h- to tC CO IM — = O 00 c^ «c o ■* oo (M to o CO t- i-H o 35 CO t^ — o 00 (M to o ^ CO N to o CO t- ^H o o CO t>- »— • o 00 IM -* QO O ^, --<-» •* lO f^ m o ^™ IM Tt< lO to nn 05 — IM CO o tc 00 05 O 05 CO lO t-j t^ OS o ^^ CO ■<* to r~ 00 o — CO -^ lO t- 00 o W W ^ "^ ^ ^ -* ^ ■* o m lO >o o m m o to to to to to to to t- t- t- t- t- t- tr- oooooo«ooooaoososai050»o>oso o (M CO to t- 00 05 O 1-^ (M CO "* ■-C t- 00 Cft o IM ee ■^ to t^ cr 05 o ^ (M CO -* to h~ 00 135 O e I— < N CC 't >o to t- 00 o — M CO ■* >A to t^ 00 o — IN CO -* lO to t- oo o —- e>< CO •* O to t- 00 o I— ' CO -* lO to ^_ rr^ tn to t~ 00 o ^^ C^ CO lO tn r^ 00 O r- cq c<^ ■<+< lO to t~ m o ^, M CO ^ o to h- 00 O ,_^ IM CO -^ o to r^ 00 o M M cc CC CO CO cococo'^^'*-*'*-*-*-*^'Ooioi«o>notnotD«ocotctoto to to to ■^ ■^ t- t^ I- t- "^ t- t- 00 lO o 'x; o i>^ t^ oc o6 Ci o o -- ^ C'l c^ CO re -^ »o ic cc o t^ w GO CO e^^ t-^b-COGOGOOOOiOioioOOO'— I— OcCJ>-t---b^OOOCOOOOCs010;0 5Ct^b-Ib^t^cdadcoodo5oiosoioooo'-H — <— ^^Mc^c^t>^i>^i>^i>^i>^odo6cbadooa50>35C5aiooooo — ,— ..— c^c^c•coo^-^«^ot>■coo^^coot^C'rob-coot^coo^*cco^^cco^-ccot>•?cot--oC'0 ooscct-•,--■r^ooc^';co^coc<^5ooscc^-^-oc'.^c^^-I--^'^aoc^«oo■^QOc^oo5co^-•^HlCOscot^<-H^co^ b^GOOT— CO"^Ot^QO-b-X0005C^O — '^ C^C■^■^?CCT^OiOO -l-hf +++-fT~+ I I I I+++ ++++++++ ++++++++ +4-++++++ ©^-ocA--.ccco4c!^ot^ocorHOOti-TO^ = t--.raco— COtc^c-)ct~oco — cctCTjirMOb-oco— orjto-"^ C l^O CO— QC' tO'+C^Ct-'OCO. -1 00 "i-+'M = f-'OrO— 00 -JTrt-CSCt^OCO — 'XtC-fO^Ot^iO CO— CC-X: -T(M = Ol--OCOtOCC — o^t^oC^iOGOi— iCOtCClCSl^L^OCOtCOO^'^t^CriM'OaC — r7tC3iC^Ot— OCOtO'X'^^-^t— o »-t-ooacixcco5 3iS3'00co-H^ — — lMlMlMcoco^Tco■r'-T-*'0'0'OOtc«c--ctc^-^~t-xccoocC3:o2 3-. c t^XlOsO— e^C0^>OtCI>-0005O-«NC0'^OtCt-003JO'— e^C0^O«0t-Q005O»-Otcr-aC0:O — M f^C'lC^COCOCOCOCOCOCOCOCOCO-<^'^'^'^"^'^"^'»1^'^^"^"^^«^»ft"^*^^'ft*^tCtOtCCCtCtCtCtOtCtCt^t— t^ (31) ^ Q O H Q ft W o I— I O H w o O ^•s 5 ^0 CS c ^ .si i_5 cr o >i O a (32) e e 9 pn e 05 e e M P5 e -* s J iz; M « -; « t» V « "* M n p< m oo— — — e^ Ncoco eo-*^ -s<>«uri «o=o«o h-t— t- 00C035 ososo _ eo«oo» Niooo —■^t— ocoto 05(Mift 00 — ^ 1— ceo tcose^ io<»ei •— ipH-H OC^C^ COCOCO CO-^-^ -^Ourj »050«C o«ot^ t>»t>.QO Oscob- ^-^CO MO cor--.— kCi Oi c^ - - ' ' - .t~000000 35OS»o 1-1 eoedoi e^irioo' — •^b-^ ococo ose^in cd — -^ t-^oco tcose^i >na6ej r- ii-^>— < C^C^C^ COCOCO COTt*^ -^OO OCOcO CC5Ct^ t— t»QO r- IM Tt to CD t— I ■^t~.05 — COi« t>^35 — CO C^ CO .0 e^ 'd; CO ^ M CO CC 00 C5 00 e<> it CO w 8.51 9.72 10.94 12.15 13.37 14.58 15.8 17.01 18.23 19.44 20.66 21.87 23.09 24.3 25.62 CO .« to 1^ 35 — to (-^ 35 n to 1— CO rj< 00 35 CO M 5^ — CO. rf ^ 35 lO CO t~ CO t- to 00 35 -S" Tl< e-i CO -* CO C- <= 35 00 00 -* i(N cOTfO »t-oo 0500 1— c^co i#>nto t~0035 oe— (NcO"* CO .61 1.22 1.82 CO 1* irt -* ffl N CO CO CD t>. N CO 1* la- •* lii 00 00 35 to M to to t-T 35 in — t-' 00 35 M CO 1* t>. CO 35 35 d d 1.54 2.15 2.76 I- f^ 00 CO 35 lO CO CO ■* >n to i-H^— csc^G^ cocccc ffo-Tt"^ Tj'urio occco cdcot* t*t-QO ^^« pmC*,C^ c^^ lo?o t^iftc^ 05^-"** (MOico Tt*-^ro ro?o''^ '^•^•^ lOiOiTJ 5CCOO tob-t* N ■«■ 35 CO C* -^ t- t- c^ to 35 CI Tf 1.7 1.94 2.19 CO t- S^ ■* to 35 s^5 M M 3.16 3.4 3.65 3.89 4.13 4.37 4.62 4.86 5.1 5.35 5.59 5.83 00 iM te CO J> CO to'« ^ — ?0 1* N •«< to in to 00 00 e^ 05 — ij- t- 35 CO -* -o — CO to CO 35 t^ 35 — ' r*i CD 00 ■* >o r- «= N ^ CO 35 tC 00 — (M CO ^ CO "O t» "■ — •^ — ^ M M C<1 C«(N CO eo CO CO It •V ■* 1* ■<«1 >o >n >a _. OOtOirt CO— 35 TOtOit N— 35 h-iOCO eo b-050 Ntto 003— coot- 35"-e« it Tj< irt to CO IN -- t- 00 35 o — — 00 t-« IN CO •* c^ e-> (M N w e« ^^ 35 lO ^- t— ' 35J^-J I>.?r35 OIMOO + + + + + + + + + + + + + + + + + + + + + + + + + ++ + — eor-— OOOlN tDOiJ- l— — O 35COtD OitOO >— 1035 COt-O -tOO^ O OO— ^^ — CS e-flCOCO co-fit itL^iO tOtOtO t— l--t— 00CO35 35353 — C0:O35 CS«O00 ^--Tt— OCOtO 35CSin CO — it t-OCO t035CS OXC^ O ^OO — — — e 'T OO— ' tCr-l It 00 e^ to it 00 e<» to •s,>qoui niqipi.VV I iftM coeO'^w aoeDC^^-"C5t^*^^— '05b-'*c^ oocO'^N oOi^tc— cst--iri'rc Oi*^"^e^ ' t-^HiA OOC^CD O^t^ ^-lOCS (M«CO ^QO^-« iCOSCO t-0>-^ OOC^CO 0»rOW »— '^00 C^cO _ CCt^— < ^O^' i--c^-<0 C^COOS C^iOCO — M*l^ O-TO*^ OSC^urs 00 — 'rt |>.--'*t t^O'?^ OOiC^ »j^oo — QOOOOa CftCftO Ciooi i— ii-hi—i c^e^c^ c^ro5*5 c^-rfTt '.(j'triuri u-s<:0':o tot-t- ■l»00 OOCCOi 0500 . (Tl <>J C^ C^ CS !M (M •rf I~^ '— ifi Oi to ^ t^ — lO OirjcO T**00 iMOOa COt^^ -^OOC^ «CSiCO J^ »0 COC^cC ^, -, -, „rrz; 1^^* Or-^(-^ ^^C^(M C^OTCO t^tJi-^ lOiOiO "^^l^- t^t-^OO OOCOCi Oi O O"— »-^ C^ — -* t^o?^ ^pi^^ iSQ^Z! 2! ^2 t:^S5 ^^22 OOaOOa o>oa=> ooo — r-H— c^fMM cococc c^-^-Tti -*tO»0 lO^^ 2^^ ^iT— 2^2 2 — S §fjS c^c^c^ c^'tjI t*c;co ooo-^ cocdoi c^Ttt-^ fr-b-OO OOQOO OSOiCS OOO O^-— -^C^C^ CliM?* _-_"_.. ^^ t^^^ OD-H-^^ 00 — »0 OO— 'O CCC'l.ft CS-M'O Ci(M-^ OStO CC— 00 liTSrC'O t-0(M OI.^-Tf — CitO ccct>- ccod ob^o" e^iOh-* ojc^r*! «C t« t« b- t- 00 X 00 00 00 OS Oi 1— '-^t— CC"^ OiC--i 00 — -** t* ^ '■-CC:l'^J (M«CO vOOiCO b-C^!:C O^OOi CCCOC^ O"™ ' t^CiC9.'»:t«os 1^ ^ z6 05 — CO tccc— TO«CQO o?2'5 OSOiO OO-O .— — — .— 'ITJC^ ^-./^-i^^ '^ rr\ m -^ ~^ ^^ QO '>^ O — O 31 iri K* i>- o ff^ H" . oooo — — — i-c-iS StMrc ■y>'no7 ^-^-^ -ro^ :2;2'-£ SS"^ i-f-r- Mit- Nifloo co>n CO — ^T cco»-h •-l'^^05 (M-ot^ Min oo— 're eoos— ■^•^os (M-Jh- £''5 52„i? 592'"' incoa 050— c*?««pio coooo^ o^-ce -^lOo coc^o c^ico-^ ini^co osoc^ tcto t-cooi t-^c-jrt^ -^^ttr^ jjar-* o»r-J«<: oooo ei-a » b-t*t>- t^OOOO CC CO CO OOOiOS OaOO OOiO 00)0 — — — — -^c^ c-ie^c^ r^C^ire eeio»-35 — rCT(.5coo m->*i«cco — reint^os— ce>of~05 c<>-*5Dco '^f'Ct-cn— reop-as— ce-nts I OOO occ— to — CC ee^co ocooo ai — oi •^ot~ oooM reoto cooi— ■ jj-^o J^-coo — «'-* S'tS ^^■^ ^-^o OOO OOO W5050 «o«ctc tot-t- t-r-i— t-coco oooooo ooooos ososoa roo»o 222 222 N'^o p-oo e^eco ccoocj — e^-f ob-co —re ^«oi~- os (N Moco ocos-- e^-to f-Ci„ ^^5 3£9S2 oc^-^ :c'X)'-< ceot— o^-ce cocoo cr^'t'^ Oi-— ce »or^Oi ^--^tc oooc^ oooi— d yi ^ or-^co oio— < re -co o'cooi c>— e^ -ro-i t-TDO — c^re oast- ecrr:ce "ere"^ ■^•^tj* -^tj^-^ -^t^o ooo ooo ooo «ccc=o coocc t-l^ t-t-t^ t-tr-TO OOOOOO OOOOOO re -"t n ^ CO CJ — . re -* o I— TO OS — • c^re'i" o^cocj —c-ire-^oi— T3 0s — "C^reoce. — O'S'CO c< — ■ ^j wi 3s ay [~» CO -r^ ^^ 7^ ^r^ ^" ■" ^ 3s ju t~" "^ij «tj "T -'^ "'^ <»^ ' — — ' -'•' '-•^ '~ ■^-' •*• "' ■!_ " • ^ "^ o OS GO caj t^ co o CO t-^ t5 OS o d — 5^ re •*■ o CD t^ co" os' d — — e^ re' -i<" o ce t-^ o6 os' o' — — (N re' •* "2 «S ►; 'S "5 2 IZ "^ !!2 ^S ."^ ^2 NC^e^ cie^?? e<3?eee roreeo ceMre re'^'^ »l<'*'^ ■^•^-^ •*rr'9' ooo oo^o ooo ooco cococc ccc^jo --c^re o^Tj'O cot^h- ooos — c^ rere- occ?^ aO'*o cce-100 •^ot- ceoso — t~: t^ t^ CO ocTso' o' — — ' l^^^ice t)<-*o cocct^ t-^ooos cs'dd — M^j re-+' I— ir-— — _c^ c^cMM Mcqc^ N(Mc<> c-jen .ococc cct^r^ t^coco ososos — — ej m;^?- \2i2"* li.'^lS ;2'-£'5 JS'^5^ ooor— T»>i-o eeccos mooo •— t)- oreo osc^o oo — t oo— ■■* t^ore ccosir^ oco— ■T^t-o re-^os (r^ooo erooos oso'd o'o'd — . — — mc^s^ rr're're ce-*^ -^o'o" occcc cc'f-^t-^ t-'t-^oo cccoos ososo ooo -^r;-- r-< — ^-^^ .M>-Hf— t ^ifl^i^.— -mt wm ^^ Ma-^r-H ^sr— f-il .— _T— 4 — -«-^ .--r-*^ _.-™^- ^M— C^ ^^ C^ C^ C-_ ----_., cc>osc^-rt>-oceoco«--reccosM-^b-oreooo— •^ccosC'i-j't^oreocO'--'^ t-'t^od odoojs ososos do'o d— '-H — s^ei s^jrjre recere •*'d"-* ooo ocetc -ctot^ t>-t^co oococo ososos Tj-OO NcC— OOS'^ OOe'lt-- riOOS "S'COC^ 1:~ — o _^... — .-.- -,-^..- c^-s> t~osci r)-ccos — Tfco OS — re cccO'^ rearoo eeb»t-' i~^i>^co ooooco ososos osdd o'do — ^— -^eici ff^ei o Tjt OO re t- — CO lOOOO MOh- OfMwO re re re ^ -^ -^ -** o o o o cc CC CD CO t^ t* I ot«.oo OS IN re'^J'cc t^ooos — ejre -*-ot- oo -^ (Mreo ccf-oo — ■■N reoco t^ CO "535* occt^- os--^ OS — ce oooo c^-^cc oooc^ ot^os — reo i— c^ -^"^co oc^t^ t*os— reot^ os^-^ ccxo c^'^co go— - wt^t^ t-QOoo ocoooo ososos osdd ddo — . — -^ — ^^m de^c<> c^rere rere-t -^-t**-^ -^too osb- oreN QOcD -rft n r" ost-co -*'r^ cor^o ro-^ coco<^ re— <05 h-o-^ inoo t-ore — osco cO'^N' i-"ir^Tj< cDooo Nreo t^os— < m-^co ooom reot- os — re tj-ccio o(Nre ot^os r-M'-os— * 'Woo ooco dcocd cdcot^ t^t--t^ t^oooo 060606 o6osos ososd 000 000 ^^ — — - ^- — c^ c^e^c^ ^^^(Mee ^ CO I— cc-^ C(Mt^ c^t^iN coreoo reoo-^ os^tos -^oso o o — cc — cc-^ t^eir^ e^r^re cer^^co reco, -^ I'tio <>-ooo — re^r cot-OS oiNre 00 00 os — e<> ■^ot- osoin reo-js coos— e-t-t— t-ooco oooooo ooooos ososos ososo 000 00^ Nifl t-os— eroot- e^^ -^00 ceot— os — re ooo eiTj^ce 00 re or^os — recc 00 eq ■^a?c© — 2?!* ^oco t-GOo *^(Mre occt- 003S-- c^re-^ ot-oo osoe^i re-*»o ccooos o— c<» -*oco t-oso — c"a^ 'T-*'* -^-^o ooo oioo odd dcod cocod t-«>^t^ t-t-^t-^ t-i-co cecox ooooco __, ,^„.-_~, ^. ., -_- ►•ceo-'S-reiN— ososcof^cco-^re'NT*— Osoot-co ocot— oooso — — iM ee-a-o cot— 00 osoi— 1 — c^re -^loco i— coos <=■-"— ^?e-* >o;ct— oooso — .e«r< •■e'*o ■■^■i^'^ -^-^^ 000 000 000 ooco dcocc 'ccocc ift'^re ce'>^— ijsx t-cDo (N N e^ N ri re re «;' re o -* re ff^ — OS X I 00 OS o — — IM : re ce ^ ^ ^ *^ ^ cO(M CO ■^ — r^ress o — b- reoso — t-ce oscor^ co ^ -o'r^x -*■ cc e^xo — t-re oso— t-reos o — t- t^t-oo oooso o — — iMrere -*-^o co-ot- i-xos oso— — !^cqox xxos ososo 000 — -*•— c^c^c^ cerere re-^-* ■»i'0'0 o*j2to ari— t— l— t— x xxos ososo o — o — "—J"" _^ _;__; _;^^ rJ, — ^ ___^ — r^ r-i -^ — — — ; — — — — .4 — — .— ^_^ ^ — c^j eq^qe^ Mt^N Nco Tjixe^cc -txc^cc ■^ x> o^ -.o -vxc^co ■^xr^'»--c -tx«^-c ■S'X'mcd •>*'X<>'cD'^ao '— coc^ t— ejx reos-^ osoo co — to iMt^re xreos -«:»* o o*X)— t-c^t— rex-^ os-^o o — co -— t-c^ xrex — red 00— -re cooo— - redos — --^d os— --^ dos— - -:i«t--os c*i-^t— os-m-^ r— osn -^^t^o c^ot— oc^o t-"OM t^t^t- t-xx xxos ososos ooo o — — — --^rs c<)r^e> rerere re-T**-^ rf-^o *oo*o ccccco t^t— i— t— xx Me4C4 saeijos core^i c«se<»cis ■>»<'*•* ■*•*■ (33) 2 6 CZ2 -?= a. U ^ (34) Oi « •ssqoni ^najBAinba tc o on •* eo (M oo ■* CO e^ m ■rf CO M iT) •<* OS o ,^ r^ 'O Oi 02 00 CO 00 t- t^ to CO CO m o n- ^ -* CO CO Cv> N C^ 00 05 05 00 00 t» t^ l- ^rt m >r> b^ Ci j^ CO ■rt t~. Oi -« CO o f^ 05 ^ CO O »- o» en 00 00 o» ^^ ^(^ ^-* M OI ■* m t~ 00 OS o 1— 1 CO ■* in cc r^ 05 o •—I M CO o 35 o (M ^^ " ■^ O CO CO CO CO O CO CO o re 05 00 00 00 t-- r~ CD CD .« lO •o -t f Tf CO CO M OJ on ■* o> e^ tc O t- C3 ^^ o Oi "- ■o t~- en '— CO O t^ CI uu 00 00 CO in t- 05 — • r~ M CO ■«1' >o t~ 00 05 o ^M CO -* o CO r^ 05 o _ N ro in 1- 05 .. (M CO 'O ■n CO oo ^^ "^ " " ^" " " "" W e-< CO 1* lO CO CO CD CD CO CO cc 00 irt CO — 00 to 00 „ Oi CO •* IN o» ,^ ■n C^ 1^ •n V. e» CO (N f^ c ^- (M CO CO ■* lO «o CO tr- cc a> Oi o ^™ e< CO CO ■V >n M c oo o» 05 O IN e^ CO T^ e^ CO •«* lO CO t- 00 05 O -« M CO ift CD t~ 00 OS o ^^ e o •* *"* ^ *"* ~ ■"^ ^^ ^" ^^ '"' (M cq CO •^ o >o lO lO •O •n CO e «e _ 1^ eo oo -* ■o _ 1^ oq on ■<*< lO _ t^ (M on -f 1^ ■^ o ^^ 05 05 00 00 t- t^ t- CO CD o in TT -* -* CO CO e^ e~) "- t- (N CO oo t- t^ CO CD "O tfS p., M co ■* o eo t^ 00 a> o _ o> CO -* lO CD t~ 00 OJ 00 on 1^ on C5 o ^ e^ i-. ■* ^" *"* ^" '" ^ " ^^ '"' ^" ^^ c^ CO ■* ^ ^ >n o •a us m •— CO t- OO o •»* OS in — t- CO in 00 IN OS in — in OS CO CO cc N O oo ■* ^ CD > IN IN N eo CO CO e<> -* CO .— M CO 00 o e-j ■* CO t- -* CO 00 00 OS o C^ CO -14' in ^~ OS oi eo © ,.^,-^crino]cscDco b^^l* — Xinc^ostcco f^-^ — oo>nc^o> cob-— -TQOIN inOSCO b-^-f OOi— ''O OSOI'C ©-*•— OOinOO NtDOS COb-O CSOOOO t^tCtC in^t-^ cocoes ^- — O OSOSX OOl-- 'CJiQOt^ b^tC'/S — i in © CO I-; — — M ci ■ ©cob- — in© NtC© co'-^-rji ininin cccct-- •saj'janiiinao — c^eo Ttoco b-ooos ©— >c« co-*in tcb-oo © = © ©o— s^ m -^ intc^ ^inin ininin inini^ Oa— TO lOl^OS — TOO t-0»— " CO-OtO 00O-+-.C 00 = 1-1 ■^'.iOC c tM-^»o cct^oo o — c^ co-^":© r^GOCs oc^TO H'Occ corao —ri-f .O'X:!^ OD^ — c^to-**- cc t^l-t- t-t~t~ OOOOCO OOGOX CX)00O0 roc»3S OSC505 C-. 040 = = = 0== c — 1^ •.0 «o to ■*•>*-* CO TO IN (N ^^ _ „ OS rrs OS 00 00 f~ ^ t~ to tc •0 iO .rr -i- ■<* -^ TO TO CM CM _. _ ^ TO i/; t- Cs TO t^ OS TO t- OS — TO >n t- 00 C-J ■•J" to oo C IM •V tc 00 zs CM 't cc = CM tji '.i; so — CM -* tc OS .^ N •<* lO to r~ 00 ^^ M TO •* to t~ 00 OS (M TO ■* lO to 00 OS ^ _ IM -f — 1^ CO _ CM TO •* to t... 00 OS 10 ^^ t- t- !>• l^ I- "^ t~ 00 00 00 00 00 00 00 00 00 OS OS OS OS OS OS OS OS - - c - - - - ^ - - - - „ _ 00 to -^ _ Oi t^ -+ M 35 r^ ■0 cq 00 TO ^ oo to TO ^^ OS h- CM f_ ■0 TO no -^ TO _ OS to •^ ■- 00 GO 05 — e^ ?c -* *o to r— oo 00 OS f— 1 CM •* ■0 I:- 00 oo CS — — — CM TO ■* -* tc M TO •* •n tc f.. CD 35 _ N TO -t •fS tc 1^ (Tl OS ss _ (M 'V* tr. h- OD OS _ ^1 ;»7 -C tc f.. c. — C-1 TO -t .0 to r- c . t- t^ ^ t^ 00 00 00 00 00 00 00 00 00 OS OS OS OS OS wS CS OS _. - - - ^ ^ 0> _, «C IN 00 TO a> (M nr ^ OS >« to N t~ TO .-JS »i> tp _ 1^ TO rn _J, .0 _ f^ CM 00 tf OS ^ r. CM 00 ^ ■* •* TO TO M IM ^- — OS OS 00 00 00 t>- t-- to to >o •* ■* TO TO CM (M CM — OS OS * 00 00 t^ t- tc rt •J2 r^ 00 ^ e^ TO -t ■^ to i^ 00 05 v^ (N ^ ■f to h- rr) OS e^ TO ■* to t- CO 00 .-rs — _« C^l y^ ■* ■A .0 •0 • to to to to to to to to to to to t- !>• t^ I>- t- t- i~ t~ t~ t- 00 00 00 OD 00 :/; 00 00 00 00 -^ OS OS OS OS TO t^ ,j •<* on (M ■o OS y^ ^~ -* 10 _^ OS TO to -* nn _, lO os ■N to _p ^ _ .0 00 rj to TO ^ ^^ _^ CO C-1 yn rv.- C^ eft -T IM CS t>- to -* ■M — OS t- a; 'I' TO OS X tc •^ TO 00 •jC .0 '-■'i ^^ =c 00 t- .0 ■ ■-' CM — - 00 ■K ^. _ (M TO ■* •n to to t^ 00 -TS =■ ^^ (N TO -* to to f^ m m _ r> CM y^ -c tc (^ r.. 00 OS ^ _ CM CM TO t ■* •0 •0 lO •J3 to to to to to to to tc to ^ '^ ^~- tr- ■■^ '^ t- b^ i^ '^ JO OL) 00 00 N ■>* to t^ 05 _ TO ■>* to 00 _^ TO lO t- 00 N •* .n t^ OS _, r^ ■^ ri _ ^ lO t- 00 (N ^ lO t~- OS ^^ CM -f to » TO t^ ■<* r^ ro tc TO 00 - M IM TO TO M< lO lO tr 1^ on 00 .-» _ s<> ^ TO ■^ .0 to r^ (D no 1— ( ^ CM TO -^ M< to tO r^ CO nn OS — _ >* ■* ■* •* ■* ■^ •>* ■* •* ■^ ■* ■* •a urs •0 >o ■o :0 to to tc to to •JS tc to -0 to "^ '" •^•00 tc tc I 00 00 OS OS OSTOtC C'^t- ^-3>00 CMTOTO -^-^-^ iOiOUTS MCMCM CMCMCM CMC^CM t~ — X — TO OS TO t^ 0X0 — OS TO l~ TO t^ CM •* X t- OS CM CM to •* ■» t~ OS X CM to _ ^ tc OS — TO — >0 OS to X « h- X OS C CM TO CM X CM to OS ^ X CM .* tc OS TO ■* -* •^ ■* tO lO lO to tc to tc tc t~ t- t- t^ XXX X OS OS OS OS — — CM CM CM CM IN CM CM CM CM CM CM CM CM ~1 CM N CM CM TO TO TO CM CM CM CM ? £ °° CM TO TO ■* t^ OS to t- X — TO lO — (M t- OS TO ■* to TO i« t— t- X OS 0: — TO C<1 TO •n t- OS Tt to X OS t- OS — CM It CM ■* tc to X X CM -f to X CM TO -T CM 1* to w X tt OS £ w t- Ir^ It- t^ t- t~ t- XXX X W X XXX OS OS OS OS OS OS OS OS = - - = - -- ■"•* zzz ^ n- to M TO •* r^ t~ X to t^ OS X — — CM TO CM TO Tj< TOr)< to •n tc 1^ t- X OS X OS — CM -* — CM to t>- TO TO -It X OS to to — CM TO r~ X OS to X OS CM rr — C-1 TO -f .0 tc rj- £) to !C to to to to to to t- t- t~ I- t- t- t- t- t- t~ X X X 00 XXX X X OS OS OS OS OS OS OS OS OS = = it .ft :c t-- •«* TO TO X OS CM CM — ' rt CM TO •* .0 a: OS X XXX OS = — ■ t^ r^ to IN TO ■* to lO -.o c- >o -f ^ X OS TO CM CM CM CM T ■0 - X OS OS OS OS OS X X t- N TO ^ >« lO -o to to to to to -.c -.c to to tc tc t^ t- t- l>. t- r^ t^ t~ t^ t^ X X X X X X X X X X X OS OS OS OS OS OS tc »t CM X OS c -r Oj t^ — ^ CM to ■* TO TO '^ — OS X to to t~ to ■* X OS — X ^ CM CM to lO TO TO ^ — X to t^ t~ to TO X OS CM CM X CM TO -t ■0 CM to t~ OS t^ X OS 3 CM OB — CM e^ t^ ■* ■* lO irj »o 000 in to to tc to to to to to to to to to t- t^ ■^ t— t- t- h* l^ t- t>. t~ b^ X XXX X ^ CM TO X CM OS tc -t 'O tc t^ — X X X OS CM OS l^ rC — X CM TO TO TO rr to t^ ^ — to t.- 00 X to TO X OS =: _ - CM — OS TO TO tc •* TO tc to rl t- X OS X tc TO OS = — 1 X ■«■■*-* "* •* •<* Tt -# ^ ■* Tf Tf •n .0 tO »n lO iC ■0 to to •0 to to to to to to tc tc tc to tc l^ t^ t- ccroc*^ CCC3CO ccccco ^-^^ ^^^^ ^•^-^ ^rf'^ ^^-^ ^^o oirto (Mrorc -*iOiO COiCir- a03D3> C5j 000 lOOO 000 O^OO lO N C^ CS N CS C^ CC CO CO ?|? CO ; 'CO CO CO CO coco COCOCO COCO'^ Tf"^'^ "^■^'^ "^Tj*-^ -*-*-^ '^-i*'-* X IN 40 — — CM CM CM OS CM to — CM CM S-i CM CM 2.3 2.33 2.37 ■wi X ■«* -a- Tji CM eM CM — ■ox lO .n CM N CM CM to OS to to :o CM CM CM 2.73 2.76 2.8 TO t 1 00 00 OS cm' IN M ■* X — 1 OS OS cm' «M TO OS N = rt TO TO TO 3.16 3.19 3.23 t~ -t CM TO TO TO TO TO r- — • r*< TO T -r to' to' to X N in rr -; in to' to' to OS — -^ TO Tf -.t to X -H t -:«■ lO TO X »o TO iO to to to t- CM tc 1- t- in t~ OS CM -t t^ CO 00 00 OS — . -* X OS OS to OS — 1 OS OS TO to X 00 = CM CM N TO cm' n" CM X CM — CM CM Cq CM CM iC b- CM r-i TO C-i CM N CM -1- r~ TO TO TO CM N N 2 "" '"' + + + -1- 4 + + + -f 4- + + + + + 4- + + 4- -p + + + + + + 4- + 4- -i- 4-4-4- 4- ^ -^ 4-4- 4- 4- + 4- r tc to in >n rf tf TO y^ TO CM CM « *« «. ■^ .OS OS OS X rr> r^ h.. r-. tc tc •n •n in ^ re TO TO TO CM CM -^ » w OS ■n OS •0 OS ■n r^ OS TO in to CTi CM :0 X ^ tc 00 c-> to 00 ■c CM rf in 1 OS CM tf •n to rn TO to ^^ rr, -IS CM to CO OS N rt) C CM :C r^ X OS 1 tc t~ l^ t~ t- t- t~ X 00 CO 00 X 00 X CO X OS OS OS OS OS OS OS OS => ~ - - c -' - - - - - - -' » ■Y- b- _, _ X .n CM OS ^ r^ _ X OS TO ^ ^ _ X C^ OS tc „ h- T _ X •n CM OS to TO X CM 1-^ OS rr> IN to OS rr 1) OS tc r-- X TO e^ CM OS -IS X r^ CM OS X CO r- I^ to •o •n CM OS X X I'- 1 X CM tc "*• X ■n 0. TO !>. in OS TO t- ^- in OS TO t— — T X CM tc = ^ OJ CM tc c:^ -^ UO CM ■■c •^ t^ — OS N y^ TO ■^ ^ in .n in tp -r h- ro X .-r^ -IS OS <-. r-> ^ ^ _ CM CM -^ to' cc .^ in in tc to 1^ t- t^ X X X OS N CM CM CM CM CM CM CM C-l IN CM CM CM CM CM c^ CM CM CM TO cc TO TO TO TO TO CO TO TO TO -TO TO TO TO TO .■■:>\ 5! »o»o ^ CM TO •»t in to (-- X OS _ C-1 TO •<* in to t^ X OS O _ CM TO tf" ■r: h- X OS — N TO -jt -n to t- X OS ^kOcO cOcO^O COCC^ ; • t>- t>- (35) Weight per Lineal Yard, Meter and Aune to Equal 4 ounces PER Square yard. Width of goods. Weight per lineal yard. Weight per lin. meter. Weight per lin. aune. Width of goods. Weight per lineal yard. Weight per lin. meter. Weight per lin. aune. 18 inches. m " 19 oz. 2 2.055 2.111 oz. 2.187 2.247 2.308 oz. 2.50 2.569 2.638 33i inches. 34 34J " oz. 3.722 35 3.833 oz. 4.070 4.131 4.192 oz. 4.6.52 4.722 4.791 19| " 20 " 20J " 2.16G 2.222 2.277 2.369 2.430 2.491 2.708 2J 2.847 35 " 35J " 36 " 3.888 3.944 4. 4.252 4.813 4.374 4.861 4.930 5. 21 2U " 22 " 2i 2.388 2^ 2.551 2.612 2.673 2.916 2 986 3.055 36J| " 37 37^ " 4.055 4.111 4^ 4.435 4.495 4.556 5.069 5.138 5.208 22J '• 23 23i " 2i 2| 2.611 2.731 2.795 2.855 3J 3.194 3.263 38 384 " 39 " 4.222 4.277 4^ 4.617 4.678 4.738 5.277 5.347 5.416 24 25 2§ 2.722 25 2.916 2.977 3.037 ^ 3.402 3.472 39J " 40 40J " 4.388 4i 4^ 4.799 4.861 4.922 5.486 5| 51 2oJ " 26 " 26i " 2.833 21 2.911 3.098 3.159 3.220 3.541 3.611 3.680 41 41J " 42 4| 4.611 4S 4.982 5.043 5.104 5.694 5.763 5.833 27 27J " 28 " 3. 3.055 3.111 3.280 3.341 3.402 3| 3.819 3i 42J " 43 " 43J " 4.722 4| 4.833 5.165 5.225 5.286 5.902 5.972 6.041 28^ " 29 " 29i " 34 3.222 3.277 3.463 3.523 3.584 3.958 4.027 4.097 44 44J '• 45 4| 4.941 5. 5.347 5.408 5.468 6| 6.180 30 " 30i " 31 " 3h 3.:588 31 3.645 3.706 3.766 4.236 4.305 45J " 46 46i " 5.055 5.111 54 5.529 5.590 5.651 6.319 6.388 6.458 3U " 32 " 32^ •' 33 ■■ 1 3i 3i 3.611 35 3.827 3.888 3.949 4.009 4i 4.513 4.583 47 47J " 48 5.222 5.277 5J 5.711 5.772 5.833 6.527 6..597 6i French Centimeters Eeduced to Inches. Cms. Inches. Cms. Inches. Cms. Inches. Cms. Inches. Cms. Inches. 1 2 3 .3937 .7874 1.18 31 32 33 12.20 12.60 13. 61 62 63 24.02 24.41 24.80 91 92 93 35.83 36.22 36.61 121 122 123 47.64 48.03 48.43 4 5 6 1.57 ■ r.97 2.36 34 35 36 13.39 13.78 14.17 64 65 66 25.20 25..59 25.98 94 95 96 37.01 37.40 37.80 124 125 126 48.82 49.21 49.61 7 8 9 2 76 3.15 3.54 37 38 39 14..57 14.96 15.35 67 68 69 26.38 26.77 27.17 97 98 99 38.19 38.58 38.98 127 128 129 50. 50.39 50.79 • 12 3.94 4.33 4.72 40 41 42 15.75 16.14 16.54 70 71 72 27.56 27.95 28 35 100 101 102 39.37 39.76 40.16 130 131 132 51.18 51 ..57 51.97 13 ■ 1^ 5.12 5.51 5.91 43 44 45 16.93 17.32 17.72 73 74 75 28.74 2913 29.53 103 104 105 40.55 40.94 41.34 133 134 135 52.36 .52.76 53.15 16 17 18 6.30 6.69 7.09 • 40 47 48 18.11 18..50 18.90 76 77 78 29.92 30.31 30.71 106 107 108 41.73 42.13 42.52 136 137 138 53.54 53.94 54.33 19 20 21 7.18 7.87 8.27 49 50 51 19.29 19.69 20.08 79 80 81 81.10 31.50 31.89 109 110 111 42.91 43.31 43.70 139 140 141 54.72 55.12 55.51 22 23 24 8.66 '.}.<)•:, 1 9 15 , 52 53 54 20.47 20.87 21.26 82 83 81 32.28 32.68 33.07 112 113 114 44.09 44.49 44.88 142 143 144 55.91 56.30 56.69 25 26 27 9.84 10 24 10.63 55 56 67 21.65 22.05 22.44 &5 86 87 83.46 83.86 34.25 115 116 117 45.28 45.67 46 06 145 146 147 57.09 57.48 57.87 28 29 30 11.02 1142 11.81 58 59 60 22.83 23.23 23.62 88 89 90 34.65 35.04 35.43 118 119 120 46.46 46.8;i 47.24 148 149 150 58.27 58.66 59.06 (36) Specific Duty per Lineal Yard on Cotton and Woollen Fabrics at Different Widths to Equal 2i, 3, ^, 4, 4^, 5, 6, 7, 9 and 10 CENTS per Square Yard. Width. 2^ cents. 3 cents. 3^ cents. 4 cents. 4J cents. ' Scents. 6 cents, i 7 cents. cts. 3.50 9 cents. cts. 4.50 10 cents. inches. 18 cts. 1.25 cts. 1.50 cts. 1.75 cts. 2. cts. 2.25 cts. 2.50 cts. 3. cts. 5. 18^ lit 19^ 1.28 1.32 1.35 1.54 1.58 1.62 1.80 1.85 1.90 2.06 2.11 2.17 2.31 2.38 2.44 2.57 2.64 2.71 3.08 3.17 3.25 3.60 3.69 3.79 4.63 4.75 4.88 5.14 5.28 5.42 20 20J 21 1.39 1.42 146 1.67 1.71 1.75 1.94 1.99 2.04 2.22 2.28 2.33 2.50 2.56 2.68 2.78 2.85 2.92 333 3.42 3.50 3.89 3.99 4.08 5. 5.13 5.25 5.56 5.69 6.83 21J 22 22J 1.49 1.53 1.56 1.79 1.83 1.87 2.0*) 2.M 2.19 2.39 2.44 2.50 2.69 2.75 2.81 2.99 3.06 3.13 3.58 3.67 3.75 4.18 4.28 4.37 5.38 5.ro 5.63 5.97 6.11 6.25 23 23i 2-1 1.60 1.63 1.67 1.92 1.96 2. 2.24 2.28 2.33 2.56 2.61 2.67 2.88 2.94 3. 3.19 3.26 3.33 3.84 3.92 4. 4.47 4.57 4.67 5.75 5.88 6. 6.39 6.53 6.67 24i 25 25J 1.70 1.74 177 2.04 2.08 2.12 2.38 2.43 2.48 2.72 2.78 2.83 3.06 3.13 3.19 3.40 3.47 3.54 4.08 4.17 4.25 4.76 4.86 4.96 6.13 6.25 6.38 6.80 6.94 7.08 26 26J 27 1.80 1.84 1.87 2.17 2.21 2.25 2.53 2.58 2.62 2.89 2.94 3. 3.25 3.31 3.38 3.61 368 3.75 4.34 4.42 4.50 5.06 5.15 5.25 6.50 6.63 6.75 7.22 7.36 7.50 27i 28 28J 1.91 1.94 1.98 2 29 2.33 2.38 2.67 2.72 2.77 3.06 3.11 3.17 3.44 3.50 3.56 3.82 3.89 3.96 4.59 4.67 4.75 5.35 5.44 5.54 6.88 7. 7.13 7.64 7.78 7.92 29 2'Ji 30 2.01 2.05 2.08 2.42 2.46 2.50 2.82 2.87 2.92 3 22 3.28 3.33 3.63 3.69 3.75 4.03 4.10 4.17 4.84 4.92 5. 5.64 5.74 5.83 7.25 7.38 7.50 8.06 8.19 8.33 3nj 31 2 12 2!l5 2.19 2.54 2.58 2.62 2.97 3.01 3.06 3.39 3 44 3.50 3.81 3.88 3.94 4.24 4.30 4.37 5.09 5.17 5.25 5.93 6.03 6.12 7.63 7.75 7.88 8.47 ' 8.61 8.75 32 32J 33 2 22 2!26 2.29 2.66 2.71 2.75 3.11 3.16 3.21 3.55 3.61 3.67 4 4.06 4.13 4.44 4.51 4.58 5.34 5.42 5.50 6.22 6.32 6.42 8. 8.13 8.25 8.89 9.03 9.17 34 34' 2.33 2.36 2.39 2.79 2.83 2.87 . 3.25 3.30 3.35 3.72 3.78 3.83 4.19 4.25 4.31 4.65 4.72 4.79 5.59 5.67 5.75 6.51 6.61 6.71 8.38 8.50 8.63 9.31 9.44 9.58 35 35i 36 2.43 2.46 2.50 2.91 2.96 3 3.40 3.45 3.50 3.89 3.94 4 4.38 4.44 4.50 4.86 4.93 5. 5.84 5.92 6. 6.80 6.90 7. 8.75 8.88 9. 9.72 9.86 10. 36i 37 375 2.53 2.57 2.60 3.04 3.08 3.12 3.55 3.60 3.65 4.05 4.11 4.16 4.56 4.63 4.69 5.07 5.14 5.21 6.09 6.17 6.25 7.10 7.19 7.29 9.13 9.25 9.38 10.14 10.28 10.42 38 38^ 39 2.64 2.67 2.71 3.16 3.21 3.25 3.69 3.74 3.79 4 22 4^28 4.33 4.75 4.81 4.88 5.28 5.35 5.41 6.34 6.42 6.50 7.39 7.49 7.58 9.50 9.63 9.75 10.56 10.69 10.83 40 40| 2.74 2 78 2.81 3.29 SM 3.37 3.84 3.89 3.94 4.39 4.44 4.50 4.94 5. 5.06 5.48 5.55 5.62 6.59 6 67 6.75 7.08 7., "8 7.87 9.88 10. 10.13 10.97 11.11 11.25 41 4U 42 2.85 2.88 2.92 3.41 3.45 3.50 3 99 4.03 4.08 4.55 4.61 4.66 5.13 5.19 5.25 5.69 5.76 5.83 6.84 6.92 7. 7.97 8.07 8.17 10.25 10.38 10.50 11.39 11 .53 11.67 Specific Duty per Lineal Yard on Carpeting, etc., at Different Widths to Equal 6, 8, 12, 15, 20, 25, 30, and 45 cents per Sq. Yd. Width. 6 cents. 8 cents, cts. 12 cents. 15 cents. 20 cents, cts. 25 cents. 30 cents. 45 cents cts. cts. cts. cts. cts. cts. 4 1.50 2. 3. 3.75 5. 6.25 • 7.50 11.25 13i 2.25 3. 4.50 5.63 7.50 9.38 11.25 16.88 18 3. 4. 6, 7.50 10. 12.50 15. 22.50 22i 07 3.75 5. 7..-)0 9.38 12.50 15.63 18.75 28.13 4.50 6. 9. 11.25 15. 18.75 22.50 33.75 36 6. 8. 12. 15. 20. 25. 30. 45. (37) Cost per Lineal, Yard in Sterling Money, and Cost per Lineal Yard and per Lineal Meter in French Francs, to Equal 8, 10, 12, 13, AND 15 Cents pek Square Yard. 8 Cts. per ,sq yd. 10 cts. persq yd. 12 cts. persq yd. 13 cts . per sq. yd. 15 Cts. pei sq. yd. 5 V s-s 1^ a; sj I2 £-2 'i'i ■-"^ C (3 11 0) Ol s-i li e ^ oj <^ 2 >• C3 1) ■5 C « >. 3 Zl 3 '■'• S - 1a 2 2 ^ CS V 5' a >-> 11 Oh p. - p Fi-s. ' ^1 cu.S 0— ■ 0) — — ^ Sh.S Frs. Pi 0. Frs. d. .5 2 SI Fis, r to Oh .5 ,.-"3 iz S .5 " . 11 d. Fr.s. 1 d. Frs. Frs. d. Frs. d. Frs. Frs. 18 in. 1.97 0.20/ 0.227 . 2.47 0.259 0.283 2.96 0.311 0.34 3.21 0.337 308 3.70 0.389 0.425 isy 2.03 213 .23.* 2.53 .206 .291 3.04 .32 349 3.29 346 .379 3.80 ,399 .437 19 " 2.08 .219 .239 2.60 .273 .299 3.12 .328 .359 3.38 .35(; .389 3.90 .41 449 19^" 2 14 .224 .240 2.67 .281 .307 3.20 .337 .368 3.47 .365 .399 4 01 .421 .46 20 " 2.19 .230 .252 2.74 .288 .315 3.29 .346 .378 3.56 374 409 4.11 .432 .472 20^' 2.25 .236 .258 2.81 .295 323 3.37 .3)5 .387 3.65 .384 .419 4.21 .443 .484 21 " 2.30 .242 .265 2.88 302 .331 3.45 303 .397 3 74 .393 .43 4.32 .453 490 2a" 2.36 .247 .271 2.91 .309 .338 3..53 372 .406 3.S3 .402 .44 4.42 .464 .508 22 " 2.41 .253 ' .277 301 .317 .346 3.61 .38 .116 3.92 .412 .45 4.52 .475 .519 225 " 2.47 .259 .283 3.08 .324 .354 3.70 .389 .425 4.01 .421 .40 4 62 .486 531 23 " 2.53 .205 .29 3.15 .331 .362 3.78 .397 435 4.10 .131 .471 4.73 .497 .543 23i " 2.57 .270 .296 .302 3.22 .338 .37 3.80 .407 .444 4.19 .44 1 .481 4.83 507 555 2-1 " 2.04 .276 3 29 .345 .378 3.94 .415 .453 4.27 .45 .491 4.93 .518 .567 24J" 2.08 .282 .309 3.35 .353 .385 4.02 .424 .403 4.36 .4.59 .501 5.03 .529 .578 25 " 2.75 .288 .315 3.43 .36 .393 4.11 .432 .472 4.45 .408 ..511 5.14 .54 .59 25J " 2.79 .293 .321 3.49 .367 .401 4.19 .441 .482 4.54 .478 .522 5.24 .551 .602 26 " 2.86 .299 .328 3.57 .374 .409 4.27 .449 .491 4.03 .487 .532 5.31 .561 .614 26J " 2.90 .305 .334 3.03 .381 .417 4.35 .458 .50 4.72 .496 .542 5.45 .572 .626 27 " 2.97 .311 .34 3.70 .389 .425 4.43 1 .466 51 4.81 505 .552 5.55 .583 .637 27r' 3.01 .316 .346 3.76 .390 .433 4.52 1 .476 ..52 4.90 .515 .503 5.65 ..594 .649 28 " 3.07 .322 .3.3 3.84 .403 .440 4.60 ' .484 .529 4.99 .524 .573 5.75 .605 .061 28J " 3.12 .328 .359 3.90 .41' .448 4.68 ; .493 .538 5.08 .533 '■ .583 5 86 .615 .673 29 " 3.18 .334 .365 3.98 .417 .456 4.76 ..501 ..548 5.16 .543 .593 5.96 .626 .685 29i " 3.23 .34 .371 4.04 .425 .404 4.84 .51 ..557 5.25 552 .003 6.06 .637 .090 m' " 3.29 .345 .as4 4.11 .432 .472 4.93 .518 .607 5.34 501 .614 0.16 .648 .708 30J'' 3.34 .351 4.17 .439 .48 5.01 .527 ..570 .5,43 ..571 .624 6.27 .059 70 31 " 3.40 .3.'>7 .391 4.25 .446 .488 5.09 .535 .580 5..52 ..58 .634 6..37 .009 !732 SIJ" 3.45 .362 .397 4.31 4.39 .453 .495 5.17 .545 .595 5.61 .589 .644 6.47 .68 .744 32 " 3.51 .308 .403 .461 .503 5.25 .553 .005 5.70 .60 .055 6.58 .091 .755 32J'' 3..56 .374 .409 4.45 .468 .511 5.34 .562 .614 5.79 .008 .665 6.68 .702 .707 33 " 3.62 .38 .416 4.52 .475 .519 5.42 .57 624 5.88 .617 .675 6.78 .713 .779 33J " 3.07 .385 .422 4.59 .482 .527 5..50 .579 .033 5,97 .627 .6^5 6.88 .723 .791 34 " 3.73 .391 .428 4.06 .489 .535 5.58 .587 .012 6.00 .636 .695 0.99 .734 ,803 344- 3.78 .397 .435 4.72 .497 .542 5.66 ,.597 .6.52 6.14 .046 .706 7.09 .745 .814 35 " 3.84 .403 .441 4.8(/ .504 .550 5.75 .605 .661 0.23 .055 .716 7.19 .756 .820 35J" 3.88 .408 .447 4.86 .511 .558 5.83 .614 .671 6 32 .004 .726 7.29 .707 .838 36 " 3.95 .414 .454 4,94 .518 .506 5.91 .622 .68 0.41 .674 .736 7.40 .777 .85 36i" 4. .42 .46 5 .525 .574 6. .63 .69 6.50 .683 .747 7.50 .788 .802 37 " 4.00 .426 .406 5^07 .533 .582 6.08 .6;!9 .699 6.."i9 .692 .757 700 .799 .873 37J" 4.11 .431 .472 5.13 .54 .59 6.16 .648 .709 6 68 .702 .767 7.71 .81 .885 38 " 4.16 .437 .479 5.21 .547 .597 6.24 .656 .718 6.77 .711 .777 7.81 .821 .897 38i" 4.22 .443 .48,5 5.27 .5.54 .605 6.32 .665 .727 0.86 "■> .788 7.91 .831 .909 39 " 4.27 .449 .491 5.35 5.41 5.48 .561 .618 6.40 .674 .737 6.95 !73 .798 8.01 .842 .921 39J" 4.33 .454 .498 .569 .621 6.48 .683 .740 7.03 739 .80S 8.12 .853 .932 40 " 4.38 .400 ..504 .576 .629 6.57 .691 .756 7.12 .748 .818 8.22 .864 .944 40i" 4.44 .400 .51 5.54 .583 .037 6.65 .70 .705 7.21 .758 .828 8.32 .875 956 41 " 4.49 i .472 .517 5.62 ..59 .045 6.73 .708 .775 7.30 1 .767 .839 8.42 .885 .968 41}" 4.55 1 .477 .523 5.08 .597 .6 -.2 O.Sl 6.90 .717 .7S1 7.39 1 .776 .849 8.52 8.63 .896 .98 42 " 4.60 { .483 .529 j 5 70 .605 .60 .720 1 .794 7.48 .786 .859 .907 .991 This table Rives the equivalent in sterling; nionev and in francs, per lineal yard and lineal meter, on different widths of cotton cloths, at tne several valuer prescribed under the cotton schedule of the Act of 1.SS3, as the mhumuin for the imposition ■ f the ad valorem duty of 40 per cent., showing tlie dividing coal line on lineal mcasurcnients, according to which the ralc^, specific or ad valorem, are required to be as- sessed. It may also be used to ascertain the specific duties on lineal measurements of other goods of any of the stated widths at 8, 10, 12, and 15 cents per square yard. (38) Price per Lineal Yard in Sterling, and Price per Lineal Yard, Meter, and Aune in French Francs, to Equal 20 cents PER ^Square Yard. Width of Goods. Prices to Equal 20 cents per Sq. Yard. Inches 18 18^ 19 19^ 20 20H 21 21 J4 22..T 22'^ 23 23'^ 24 21V$ 25 2o^ 26 261^ 27 27^ 28 281^ 29 29}^ 30 30^2^ 31 313^ 32..' 323^ 33 333^ 34 34'^ 35 3514. 36..: Price in Sterling. PerLin'l Yard. Price in French Francs. d. 4.93 5.07 5.20 5.34 5.48 5.62 5.75 5.89 6.03 6.16 6.30 6.44 6.57 6.71 6.85 6.99 7.12 7.26 7.40 7.53 7.67 7.81 7.94 8.08 8.22 8..S6 8.49 8.63 8.77 8.90 9.04 9.18 9.31 9.45 9.59 9.73 9.86 Per Lin'l Yard. Francs. 0.518 0.532 0.547 0.561 0.576 0.59 0.604 0.619 0.633 0.648 0.662 0.676 Per Meter. Francs. 0.567 0.583 0.598 0.614 0.630 0.646 0.661 0.677 0.693 0.709 0.7'.'4 0.74 0.691 0.705 0.72 0.756 0.772 787 0.734 0.748 0.763 0.803 0.819 0.835 0.777 0.792 0.806 0.85 0.866 0.882 0.82 0.835 0.849 0.898 0.913 0.929 0.864 0.878 0.892 0.945 0.961 0.976 0.907 0.921 0.936 0.992 l.(X)8 1.024 0.95 0.964 0.979 1.04 1.055 1.071 0.993 1.01 1.02 1.04 1.086 1.102 1.118 1.134 Per Aune. Francs. 0.648 0.666 0.684 0.702 0.720 0.738 0.756 0.774 0.792 0.81 0.S28 0.846 0.864 0.882 0.90 0.917 0.935 0.953 0.971 0.989 1.007 1.025 1043 1.061 1.079 1.097 1.115 1.133 1.151 1.17 1.187 1.205 1.223 1.241 1.2.59 1.277 1.30 Width of Goods. Inches sey, 37 37^ 38 38 V^ 39 393^ 40 ■iO'A 41 41^ 42 42'^ 43 ■i^A 44 44V, 45. .T 453^ 46 id'A 47 47^2 48 481^ 49 49A ... 50 501^ 51 51K 52 52>^ 53 ri3V^ 54 Prices to Equal 20 cents per Sq. Yard. Price in Stcrlini,'. Per Lin'l Yard. (I. 10 10.14 10.27 10.41 10.55 10.68 10.82 10.96 11.10 11.23' 11.37 11.51 11.64 11.78 11.92 12.05 12.19 12.33 12.47 12.60 12.74 12.88 13.01 13.15 13.29 13.42 13.56 13.70 13.84 13.97 14.11 14.25 14.38 14.52 14.66 14.79 Price in French Francs. PerLin'l Per Per Yard. Meter. Aune. Francs. 1.05 107 1.08 1.09 l.U 1.12 1.14 1.15 1.17 1.18 1.19 1.21 1.22 1.24 1.25 1.27 1.28 1.30 1.31 1.32 1.34 1.35 1.37 1.38 1.40 1.41 1.43 1.44 1.45 1.47 1.48 1.50 1.51 1.53 1.54 1.55 Fravcs. 1.15 1.165 1.181 1.297 1.213 1.228 1.244 1.260 1.276 1.291 1.307 1.323 1340 1.354 1.370 -1.386 1.402 1.417 1.433 1.45 1.465 1.480 1.50 1.512 1.528 l.,543 l.£6 1..574 1.591 1.606 1.622 1.638 1.654 1.67 1.685 1.70 Fravcs. 1.313 1.331 1.35 1.367 1.39 1.40 1.42 1.44 1.46 1.48 1.49 1.51 1 .r,3 1.55 1.57 1 .58 1.60 1.62 1.64 1.66 1.67 1.69 1.71 1.73 1.75 1.76 1.78 1.80 1.82 1.84 1.85 1.87 1.89 1.92 1.94 1.96 Relative Duty by Ounces and Fractions of Ounce to Equal Ounces. lOcts.pr.lb. 12 cts. pr. lb. 18 cts. pr. lb. 24 cts. pr. lb. 30 cts. pr. lb. 1.88 35 cts. pr. lb. 40 c 1 0.62} 0.75 • 1.13 1.50 2.19 % lb. 2 1.25 1..50 2.25 3. 3.75 4.38 3 1.88 2.25 3.38 4.50 5.63 6.56 K lb. 4 2..50 3. 4.50 6. 7.50 8.75 5 3.13 3.75 5.63 7.50 9.38 10.94 , %lb. 6 3.75 450 6.75 9. 11.25 13.13 7 4.38 5.25 7.88 10.50 13.13 15.31 ^Ib. 8 5. 6. 9. 12. 15. 17.50 9 5.63 6.75 10.12 13.50 16.88 19.09 %-[h. 10 6.25 7.50 11.25 1.5. 18.75 21 .SS 11 6.88 825 12.38 16..50 20.63 24.06 %\h. 12 7.50 9. 13.50 18. 22.50 26.25 13 813 9 75 14.63 19.50 24.38 28.44 %lb. 14 8.75 10.50 15.75 21. 26.25 30.63 15 9.38 11.25 16.88 22.50 28.13 32.81 Fractions. U ounce 0.08 0.09 0.14 0.19 0.23 0.27 Q '• 0.16 0.19 0.28 0.38 0.47 0.55 Ps " 0.23 0.28 0.42 0.56 0.70 0.82 n •• 0.31 0.38 0.56 0.75 0.94 1.09 0.39 0.47 0.70 0.94 1.17 1.37 /8 0.47 0.56 0.84 1.13 1.41 1.64 0.55 0.66 0.98 1.31 1.64 1.91 [The following tal es of m'^ney, weights, and measures, prepared for tlie United States T. easurj Depanmeul by Mr. E. 1(. Elliott, are copied from " Webster's Counting-house Dictionary."] TABLE* SHOWING, IN TERMS OF THE STANDARD GOLD COINAGE OF THE UNITED STATES, (1.) THE INTRINSIC VALUES OF THE PRINCIPAL (iOLD AND SILVER COINS OF DIFFERENT FOREIGN COUNTRIES DUE TO THEIR LEGAL WEIGHT AND FINENESS. '2) THE INTRINSIC VALUES DUE TO THEIR ACTUAL AVERA(;E WICIGHT AND FINENESS .V8 ASCERTAINED BY TRIAL AT MINTS OF THE UNITED STATIiS AND OF OTHER COUNTRIES: AND (8t THE RATES FIXED BY UNITED STATES LAW AT WHICH CERTAIN FOREIGN COINS OR CUR RENCY SHALL BE RECEIVED IN PAYMENT OF CUSTOMS DUES. Tu reducing the value of silver coins to the gold standard of the United States, the value oi gold has been considered to be 15)^ times that of siher of the same weight and fineness — this rate being the average of those obtaining in the London market for the fourteen years, 1853-1866. The values of silver coins derived from trials at the U. S. mint, as here given, are lens by almut 1.'_'20 per cent, than the corresponding values piililislied in tlie Official Tables ; the latter vahies having been reduced to a gold basis on the assumption that the market price of gold is 15.1875 times that of silver, instead of 15->g times, as here employed. AUSTRIA. Gold. — New union crown (vereius-krone), -= $6.6462 Half union crown, = 3.3231 Former 4 ducat piece (until 1865), . . = 9.1502 Former ducat (until 1865), . . . . = 2.2871 Former ducat by trial at U. S. mint, . = 2.2828 Hungarian or Kremnitz ducat, . . . = 2.2946 Former sovereign (sovrano) used in Lom- bardy and Venice, = 6.7783 The same, by trial at U. S. mint, . . = 6.7525 Former zecchino (sequin). See Venice, Italy. BiLVBR. — New uniou (or vereins) thaler = \Yi Austrian florin (containing i of a miinz-pfund of fine silver), since 1857, . = 0.7204 New florin or gulden of 100 new kreutzcr (and containing i of a miinz-pfund of fine silver) = about 57 of the old kreut- zer, since 1857 = 0.4803 Former conventions-florin or gulden = 60 conventions kreutzcr (and containing 1 of a Cologne mark of fine silver) prior to 1857 = 0.5054 Former conventions florin, by U. S. law 22d May, 1846, = 0.4850 Former conventions or species thaler = 2 conventions-florin, prior to 1857, . -^ 1.0109 Levantine, or Maria-Theresia, or Regina thaler (date 1780), still coined with the old date for the Levant trade, . . = 1.0109 ALGIERS (belonging to France). See France. Former silver rial-boudjou, dated Hegira 1230 (A.D. 1820) = 0.3617 AZORES or WESTERN ISLANDS. See Portugal. Milreifl of these Islands, as fixed by U. S. law of March 3d, 1843, for U. S. customs, 0.835 ARGENT INE CONFEDERATION. See South America. BADEN. For new coins, see Germany (South). Former Silver.— Doppelthaler = 3]/^ gulden ((if the 24]/^ gulden standard) prior til 1857, legal, ■=- 1.4409 I'ornier silver, 2 gulden piece (prior to 1857), legal, = 0.8252 Former silver, 1 gulden of the 24^ gulden standard = 60 kreutzcr (prior to 1857), legal = 0.412« Former silver, the same fixed by U. S. law of 22d March, 1846, . . . . = 0.40 BAVARIA. Sw Germany (South). Former Gold.— Ducat legal, . . . = 2.2876 Caroline, legal = 4.9020 Max d'or, legal, — 3.3414 Former Silver.- Like Badea. Gulden (of the 24'^ gulden standard), prior to 1857, legal," = 0.4117 BELGIUM. See France. BRAZIL. Gold.— 20 milreis, legal, . . . . = 10 9235 Milreis, trial by U S. mint, . . . = 10 9057 Former Joao, legal, = 8.7195 Silver —2 Milreis, legal = 1.0104 Former, patag..o (920 rSis), legal, . . = 1.0(^7 BRUNSWICK. See Germany (North). Former Gold. — Pistole, of 5 gold thalers, legal, — 39593 Former Silver — Thaler (24 gutegroschen) legal — 7254 Thaler by U. S. law of 22d May, 1846, . = 0.69 BREMEN. See Germany (North). Gold. — Bremen has no gold coinage of its own, but the unit of account still re- mains the gold thaler, of which there are 8 * to the union crown, or 5 to the pistole, and which consequently, . . = 7912 Silver.— Rixthaler, legal, . . . . = 0.7911 Rixthaler, by U. S. law of 1843, . . — 0.7875 Thaler (of 72 groten), legal, . . . = 0.7476 Thaler, by U. S. law of 1843, . . . _ 71 CENTRAL AMERICA. Gold— Onza, or doubloon, of 1833, trial by U S. mint, .....= 14.9658 Pezo, or 1 onza (of 1825 to 1849) trial by U.S. mint, = 0.8295 2 escudo ('4 onza), trial by U. S. mint, . = 3.6875 4 reals, trial by U. S. mint, . . . = 0.488 Silver —Pezo (1840-1842), average trial by U.S. Mint, = L0311 Pezo (of 1855), average trial by U. S. mint, = 1.0137 Pezo, trial by U. S. mint = 0.J99' Former Gold.— Ludwigd'or, legal, . . — 3.4388 CHILI. *'ee South America. • For new rates under the act of March 3, 1873, see ante, pages 5, 6 and 7. (40) T^BLE OF VALUES, ETC., OF FOREIGN COINS. 41 COSTA RICA. Gold — '^ nnza (df 1850), trial at U. S. mint, = 7.6232 DENMARK. Gold. — Pistole (Christiand'or, Frederio- d'or), legal = 3.9547 Double Fredericd"or of 1827 to 1839, by trials at Berlin, = 7.8992 Silver. — Species thaler, or doppelt rigs- dalor, legal, =. 1.0926 Former double rigsbaukdaler, since 1787, legal, = 1.0780 1 'ormei double rigsbaukdaler, by U S. law of May 22, 1846 = 1.05 Former rigsbaukdaler (J/^ speciedaler), legal, = 0.54C3 Rigsbaukdaler, U. S. Custom-house valua- tion =- 0.53 ECUADOR. Se-e South America. .jOLD. — 1 escudos, trial by U. S. mint, . . = 7.5169 Silver —Peso, legal, = 1.8886 Piaster (8 rials) about = 0.69 EGYPT. Gold.— 100 piaster, legal, . . . . = 4.969 50 piaster, legal, = 2 495 20 piaster, legal == 0.9976 Silver. — Piaster or gersh (plural, gurush), legal (= 20 para or fadda), . . . =. 0.0495 Pieces of 5, 10, and 20 piasters in propor- tion ENGLAND. Gold — Pound sterling (£), or Sovereign, legal = 4 8666 Pound sterling, U. S. Custom-house valua- tion, = 4.84 Silver— Shilling, legal, . . . . = 0.2261 Crown (5 shilling), legal, . . . . = 1.2705 New shilling, trial by U. S. mint, . . = 02268 Average shilling, trial by U. S. mint, . = 0.2214 FRANCE. Gold —Piece of 100 francs, legal, . . = 19.2953 Piece of 50 francs, legal, . . . . = 9.6476 Piece of 20 francs, legal, . . . . = 3.8591 (Pieces of u and 10 francs in proportion.) Piece of 20 francs, new, trial by U. S. mint, = 3.8560 Piece of 20 francs, average, trial by U. S mint, = 3 8469 Former Louis d'or (1810 to 1840), by trial, = 3.8258 Former Louis d'or (1785), legal, . . = 4 6603 SfLVER. — Piece of 5 francs, legal, . . = o 9726 Piece of 1 franc, prior to l.S6o, legal, . = 0.1945 Piece of 1 franc, prior to 1805, by U. S law of 22d May, 1846, = 0.1869 Piece of 1 franc, since 1865, subsidiary coin, legal, . = 0.1805 Former livre tournois, received by U. S. Custom-house at, = 0.185 FRANKFORT-ON-THE-MAIN. (Formerly a free city, since 1866 belonging to Prussia ) Gold. — Union crown and half crown (see Germany). Former ducat, legal, = 2 2876 Silver.— Vereins doppelthaler = Z]4 South Geimau gulden (523/< gulden to 1 thung- pfund of fine silver)' legal, . . . = 14409 Vereinsthak'r(l% gulden), . . . = 0.7205 Gulden of South Germany, 52]4 to 1 munz- pfund of fine silver, Convention of 18.57 (not yet coined ), legal, . . . . = 4117 Former gulden (24V< to Cologne mark of fine silver. Convention of 1837), legal, . = 4126 The same, by U S. law of 22d May, 1846, . = 40 GERMANY. Sold. — Union vrown (vereins krone), 9 tine, an I containing 10 grammes of pure gold, = 6.6462 Union haif crown, = 3.3231 Silver— Union (nr vereins) thaler of the 30-tlialer fuss, or standard 30 thalers being coined irom the miinzpfund of 500 grammes of fine silver, . . . ~x= 0.7204 Union double-thaler = 3 Austrian florins or gulden = 3},^ South Germ vn gulden or florins, ^ 1.4101 NORTH GERMAN UNION. (PHncipal State, Pbdssl^.) Gold —Union crown ani half crown. {See Germany) Silver.— Union (or vereins) thaler, of 30 silver groschen, = 0.72(»4 Prior to the year 1857, the thaler of the greater part of the States now consti- tuting the North German Union, was of the 14-thaler standard, 14 being coined from the Cologne mark of fine silver, . ~. 0.7220 South Germany. (Bavaria, Baden, Ac.) Gold — Union crown and half crown. {See Germany.) Silver — Union (or vereins) double thaler = 33/< South German gulden, legal, . = 14409 Union ("or vereins) thaler = X% South Ger- man gulden, = 0.7205 Gulden or florin of South Germany of 60 kreutzer, 523^ to 1 miinzpfund of fine silver. Convention of 18.57. This gulden is the unit of account, but is not yet coined, legal =. 0.4117 Former gulden of South Germany (24J4 to the Cologne mark of fine silver, prior to 1857), legal, = 0.4126 GREECE. French system of weights and measures with Greek nomenclature. Gold. — 20 drachma or gold drachma (very rare), legal, .... 20 drachma, trial by U. S. mint, Silver. — 1 drachme, legal, . 5 drachma, legal, .... 1 phoenix, legal 3.4554 3.4419 0.1761 0.8808 0.1742 GUATEMALA. See Central America. GUIANA. British, French, and the Netherlands' currency. The silver guilder (of 1809) of the Nether- lands prevailing, legal = 0.2708 HAItlBURG (North Germany). Gold.— Ducat, legal, = 2.2715 Silver. — Marco courant, legal, . . . = 0.2972 Marco courant, U. S. Custom-house valu- ation, = 0.28 Marco banco (unit of account, not coined), . == 0.3042 By U. S. law of 3d March, 1843, . . . = 0.35 HANOVER. Now part of Prussia. {See Germany.) Former Gold. — Louis d'or or Wilhelm d'or, or pistole, legal = 3.9593 Former Silver. — (Before 1854.) Zwei thaler (double thaler piece), legal, . = 1.4409 Courant thaler (= 24 gute groschen, 1834), legal, = 0.722 HESSE DARMSTADT (South Germany). 4.0.'>71 4.9920 Former Gold. — lO-gulden piece, legal, Karelin, Former Silver. — As in Baden. 2-gulden piece of 243^^ gulden standard (prior to 1857), legal, . . . . = 0.8225 HESSE CASSEL. Now part of Prussia. Former Gold. — Pistole, or Wilhelm d'or = 5 thaler, legal, = 3.9822 New pistole, or Frederich AV'ilhelm d'or, legal, = 4.009 Former Silver. — As in Hesse Darmstadt. INDIA, EAST. Gold.— Mohur (law of 183.5), legal, . . = ?.106i» Mohur, of Madras, legal, . . . . = 7.0696 Mohur, of Bombay, legal, . . . . = 7.1061 Mohur of Netherlands' Possession (gold rupee,) legal — 7.83*! 42 TABLE OF VALUES, ETC., OF FOREIGN COINS. star- pagoda, of Madras, legal, . Moou-pagoda of Pondicherry (French), legal 1.9102 1.6015 0.4G217 BiLVER. — Company rupee, legal, . Star pagoda of Madras (by U. S. law of 2d March, 1801), Rupee of Company (by U. S. law of 3d March, 1843) = 0.445 ITALY. French monetary system adopted 18G5. Gold. — New 20 lire (francs), legal, New 20 lire, trial by U. S. mint, B)LVER. — Lira, by U. S. law ol 1846, FoBHER Gold. — More or less met with, in circulation, especially on the Mediterra- nean seacoasts and in the Levant. In Genoa. — Zecchino (or sequin) for Levan- tine trade, legal Dopia or Genovine (old), ' 2gal, . Dopia or Genovine (new;, legal, Li Lombardy ; Venice, Milan, and Mantua. Sovrano, l^gal, Sovrano, trial by foreign mint, . Zecchino (sequin), trial by French mint. In Modena. — 20 lire (20 francs), legal, . In Naples and Sicily. — Oncette = 3 ducati di regno, legal, 1 oncie (and multiples for Sicily), legal, 1 oncie, by U. S. Law of 22d May, 1846, In Parma — 20 lire, 1 pistole (also pieces of 2, 4, and 8 pistoles in proportion), legal, 1 ducato or zecchino, .... In Sardinla^ — Doppie = 20 lire nuove, . Carlini (Piedmont, 1780), . ("arlini (Sardinia, 1773), Former Silver —In Genoa — Livre (U Custom-house valuation), Lombardy and Mantua. — Scudo nuove, legal Scudo Cisalpine, legal, Filippi (Milan, 1786j = IV, lire correnti = 22J/^ lire de Mantua, legal, Croisat, or scudo della croce (of the Vene- tian Republic), legal. Lira, by U. S law of 22d May, 1846, . Lucca. — 5 lire nuove Lucehesi(of 1840), legal Modena. — Scudo (Modenese) = 15 lire Mo- denesi, L'gal, ...... Naples and Sicily — Ducato del regno = 10 carlini (1818j, legal, Ducato del regno, by U.S lawof 22d May, 1846, Scudo or piaster = 12 carlini i,since 1818), legal, Scudo or piaster, trial by U. S. mint, Scudo = 12 Sicilian tari (Sicily, 1785), legal Parma.— Ducato (till 1815), legal, . Sardinia. — Scudo -= 6 lire Piedmontese (until 1800), legal, Scudo =2)!^ lire of Sardinia (scutcheon dollar 1773), legal Tuscany —Di^ui = 10 lire (until 1844), legal, Francescoue =6- -^ lire =4 iiorini=10 paoli (prior to 1830), 'legal, .... Tuscan livra, by law of 22d May, 1846, Fiorino or florin (until 1850) = !^ lire, legal '. . 1.84 3.8591 3.8426 0.186 2.2906 23.5913 14.9082 6.778 6.7102 2.2704 3.8591 2.5067 2.5599 2.40 3 8591 4 2676 2 2691 3 8591 27 4542 9.4856 0.21 1.0109 0.8971 1.1408 12839 3.16 0.7221 0-8055 0.8265 0.80 992 9437 9833 09933 09091 16341 10904 0.16 = 2728 JAPAN. IjOLD— Kobang, new, average from $1,446 to 5.793 Silver. — Itakaue (according to Siebold), . = 2 928 It^abu _ 0.365 KRAKOW. Formerly a free city; since 1846 occupied by Austria. Still in I-.'. • Silver zloty (florin), legal, . = $0.1146 ,'LIjBECK. North Germany.) Former Gold —Species ducat, legal, . . — 2 2710 Former Silver.- Thaler = 2J^ mark cour- ant, legal. = 07220 MALTA. Former coins (prior to 1800) Gold. — Doppia or pistole (= 10 scudi) trial by English mint =- 4.6511 Silver.— Oncie = 2}4 scudi = 30 tari, . . = 1.6955 MAURITIUS ISLAND (formerly Isle de Fe^CK). Silver. — (Coined in London) dollar or Spanish piaster, legal, . . . . = 1.0451 MEXICO. By law of 27tli November, 1867, a system of decimal coiuuge was adopted Gold.— Doubloon, legal, . . . . = 15.7471 Doubloon, trial by U. S. mint, average, . = 15 5298 Doubloon, trial by U. S mint, new, . . = 15 6105 20 pesos, = 19.680 20 pesos, trial by U. S. mint, . . . = 19.54 Silver. — Dollar, or peso (standard), . . 1 0567 Dollar, new, trial by U S. mint, . . 1.0532 Dollar, average, trial by U. S. mint, . . = 1 0491 Peso of Maximilian, trial by U S. mint, -= 1.0421 MOROCCO. Gold. — Boutki or Bendoki, legal, . . == 1.9952 Silver —Rial or real (of 1776, very rare), . = 1.0449 NETHERLANDS or HOLLAND. Gold — Gouden Willem (golden William), legal, — 4.0257 10 guilders, legal, = 4.0145 10 guilders, trial by U. S. mint, . . . = 3 9757 Ducat, = 2.2834 Silver — Rijksdaalder = 2}^ guilders (1847), legal, ...."....= 1.0212 Guilder or florin, legal, . . . = 0.4084 Guilder by U. S lawof 22d May, 1846, . = 0.40 Ryder (for Colonial trade), legal, . . = 1.3189 NORWAY. Silver. — Species (rigs) daler = 6 marks = 120 shilling, legal, ■ = 1.0929 The same, by law of U. S., 1846, . . . 1.06 The same trial by U S mint, . . . = 1.0930 OLDENBURGH. (North Germany.) Former Gold — Pistole, legal. = 3.9593 = 10 470 = 227«3 PAPAL STATES. Adopted the French standard from January 1st, 18C8; the monetary units of scudi and baiocchi being then changed to lire (francs) and centesimi. The French swft- sidiary silver coins not adopted. Former Gold. — 10 scudi = 10 scudi Ro- mani of 1853, legal, Zecchino (until 1835 of Rome and Bo- logna), legal Former Silver —Scudo Romano = 100 baiocchi (1835), legal, .... Madonna scudo (of Bologna), legal, . PERSIA. Gold — Toman (also Y2 toman), legal, . Silver — Sahibkiran, or sabkran (of Mo- hammed Shah), K'gal, .... (Of various value and weight under dif- ferent rulers). PERU. The French monetary system was adopted January 31, 1863. Gold —20 sols = 100 francs, legal. 20 sols, trial by U. S mint, . Old doubloon, trial by U S. mint, Silver — 1 sol, legal, .... 1 sol, trial by U. S. Mint, . Old peso or dollar, trial by U S. mint. Peso or dollar of 1858, trial by U. S. mint 1 046.: 10445 = 22437 0.2243 19.2953 19 218 15 5567 9726 0.9724 1.0497 0.9383 POLAND (Divided between Austria, Russia, and Prussia.) Former Gold — Ducat = 25 zloty, le^'al, = 2.9887 Zloty (pieces of 10, 5, Former Silver and 2 zloty, or gulden), legal, — out TABLE OF VALUES, ETC., OF FOREIGN COINS 43 POETUGAL. Gold.— Coroa (crown = 10,000 reis), legal, . ?= 5 8257 Coroa, trial by U. S. mint, .... — 5.8066 Silver. — Mi) reis, legal, «= 1.0815 Milreisby U. S lawof3dMarch,1843, . = 1.12 Milreis (of Azores), by U. S. law of 3d March, 1843, = 0.835 Milreis (of Madeira), by U. S. law of 3d March, 1843 = 1.00 The bulk of currency is in British sovereigns legalized at the rate of 4500 reis, . . = 4.8666 PRUSSIA. (North Germany.) Gold. — New crown (vereinskrone), legal, = fl.64615 Former Friedrich d'or = 5 thalers, legal, = 4.0098 Former ducat, legal, = 2.0048 enVBR.— Thaler (before 1857), trial by U. S mint, Thaler, by U. S. law of 22d May, 1846, New thaler, trial by U. S. mint. New thaler, legal, .... 0.7214 0.69 0.7214 0.7204 2.8047 1.0455 3.9869 3.9764 0.7779 0.75 ROME. Gold. — New piece of 2}/^ scudi, trial by U. S. mint, Silver.— New scudo, trial by U. S. mint, , RUSSIA. Gold. — Half imperial, of 5 roubles, legal, . Half imperial, trial by U. S. mint, . Silver.— Rouble = 100 copecks (kopieyk), legal Rouble, by U. S. law of 22d May, 1846, . (Roubles before the year 1800 were usually of greater value.) SAXONY. (North Germany.) Former Gold. — Double August d'or, legal = 8.0179 August d'or, legal = 4.0098 Former Silver. — Species thaler == 24 gute groscheu = IJ/3 thaler, legal, , =- 1.091 SOUTH AMERICA. Argentine Confedsration. Gold.— Onza (1813 to 1832), trial by U. S. mint =- 15.5146 Onza (1828 to 1832), trial by U. S. mint, = 14.6579 Bolivia. Gold.— Onza or doubloon (1827 to 1836) legal Onza, trial by U. S. mint. Silver.- Peso(dollar),trial by U. S. mint. Half peso, trial by U. S. mint, Chili. Gold. — Condor, legal, Venezuela. SnLTEB. — Pezo (mone de macuquina), legal, 15.6018 15.5924 0.7826 0.3874 0.7836 Chili. lu.VBai.— Pezo =— 5 francs, legal, SPAIN. Gold. — Doubloon of 10 escudos or crowns legal, The same, by trial at U. S. mint. Doubloon of 4 escudos, legal, . Doubloon of 2 escudos, legal, . Doubloon de Isabel, legal, I'ormer quad ruple (4 pistolet onza de ore), legal ... . . -=■ 0.9648 5.1678 4.9639 2.0038 1.0019 4.9861 16.11&1 Silver. — Duro, or peso, legal, . Escudo (10 reals), legal, . Peseta, legal, Media, legal, Real, legal, Real de plata (Mexicana), legal. Real de plata, by U. S. law of 2d March 1799 Real de vellon, legal, Real de veUon, by U.S. law of 2d March, 1799, 1.0106 0.504971 0.2525 0.1262 0.0631 0.1260 0.10 0.0614 SWEDEN. Gold. — 1 dueat (also double and quadruple ducat), legal, = 22605 Ducat, trial by U. S mint, . . . = 2.2564 Silver.— 1 riksdaler ryks mint = 100 ore, legal, 0.2756 1 riksdaler silfver, legal, . . . . ^ 1.1023 4 riksdaler ryks mint = 1 ryksdaler sylfver. (Also coins of 1 , )4i Ki li 2, and 4 ryksdaler sylfver^ SWITZERLAND. Gold and silver as in France. 1 franc = 100 rappen, legal, . . . == 0.193 1 franc, by U. S. law = 0.186 TRIPOLIS. Silver. — Gersh orgurush (pi )^ 100 para, legal = 01046 Gersh (under Mahmud II, 1808), legal, . = 0.1865 TUNIS. Gold. — New 25 piasters, trial by US. mint, = 2.9954 Mahbub(zecchino), fromSl.2534 to . = 1.5003 Silver. — 5 piaster, trial by U. S. mint, . = 0.6185 Piaster, trial by U. S. mint, . . . = 0.125 TURKEY. Gold.— Piece of 100 piaster (juslik), legal, = 4.393 Piaster, trial by U S. mint, . . . = 4.3693 Piece of 50 piaster in proportion. Silver. — Piaster (also in pieces of 2, 5, 10, and 20 piasters) = 100 aspers, legal, . = 0.04325 The same, at Custom-house valuation, . 05 20 piasters (gersh), trial by U. S mint, . = 0.8609 UNITED STATES OF AMERICA. Gold — Dollar, legal tender in all amounts, = 1.0000 Pieces of 20 (double eagle), 10 (eagle), 5 (half eagle), 2}4, and 3 dollar pieces in proportion. Silver.— Dollar, legal tender in all amounts, ■= 1.000 The intrinsic value, in U. S. gold of the silverdollar, assuming gold to be worth 15% times silver, is ... . The half dollar, subsidiary and legal ten- der in payment of sums not exceeding S5.00 in any one payment, has an in- trinsic gold value of ... . Quarter dollar, dime, half dime, and 3 cent piece in proportion. 0.4840 UNITED STATES OF COLOMBIA. (New Granada^ Gold.— Condor = 10 pesos, legal, . . = 9.6470 Condor, trial by U S. mint, . . . = 9.6751 Old doubloon (Bogota), legal, . . . = 15.6106 Old doubloon (Popayan), legal, . . = 15.3775 Silver.— Pesos (25 grammes), legal, . . = 9726 Pesos, trial by U. S. mint, . . . = 9692 (The condor and pesos are the same respectively at the French 50-franc gold and 5-franc silver piece.) WiJRTEMBERG. (South Germany.) FormerGold. — Fredericd'or = llgulden ■= 4.5410 Former Silver. — 2 gulden piece of the 243^ gulden standard, . — 3.8252 44 UNITED STATES WEIGHTS AND MEASURES. WEIGHTS AND MEASURES OF THE UNITED &TA.TES. Standard Units. Standard of Length. — The actual standard of length, of Tiio United States, is a brass scale of eijjhty-two inches In lepsth, prepared for the survey of the coast of the United States, by Troughton, of London, and now in the possession of the United States Treasury Depart- ment, and deposited at the office of Weiglits and Meas- ures. The yard measure is between the twenty-seventh and the sixty-third inches of the scale. Ths lemperalure at which this scale was designed to be standard, and at which it is so used in conducting the operations of the United States Coast Survey, is 62° Fahrenheit. Late comparisons show tliat oa the United States standard BCale at 62° Fahrenheit, tlie yard is in excess of the British standard by O.OO0S7 inch. According to a report made as Chairman of the Committee of Weights and Measures, by Professor A. D. Bache, late Superintendent of the United States Coast Survey, in 1860, before the American Association for the Advancement of Science, "the standard temperature of the United States yard has never been authoritatively here fixed." The unit of length— the yard — is derived from ancient arbitrary standards in England. Its thirty-sixth part — the inch — is said to be contained 39.13929 times in the length of the pendulum that, in a vacuum and at the level of mid-tide, under the latitude of London, vibrates seconds of mean time. Comparison of the Common with the Metric Standards of Length. — According to Hassler, the meter contains 39.38091714 of the inch divisions of the Troughton scale at 32° Fahrenheit; and, consequently, making due al- lowance for the expansion by heat of the metal scale, 39.3685015-1 of these inch-divisions, when the bar is at 62° Fahrenheit. The number of imperial inches in the meter, according to Kater, and adopted in the late Act of Parliament, which rendered the use of the metric system permissible in Great Britain, is 39.37079. The number of United States inches in the meter, according to the Act of Congress of 1866, authorizing the use of the metric system of weights and measures in the United States, is 39.37. Standard of Weight. — The weights of the United States aredesigned to be identical with those of England. The standard of weight is the troy pound, copied in 1827, by Captain Kater, from the imperial troy pound of f-ng- land, for the use of the mint of the Uuiled States, and there deposited. This pound is standard when in air in which the mercury stands at 30 inches in a barome- ter, and at 62 degrees in the Fahrenheit thermometer. The pound troy is assumed to contain 5760 grains; the commercial or avoirdupois pound, contains 7000 of these grains. Standards of Volume. — The standard of liquid measure is i\\Q gallon; of dry measure, the bushel. The former is almost exactly equivalent to a cylinder 7 inches in Internal diameter, and 6 inches in height ; the latter to a cylinder of 18.5 inches internal diameter, and 8 inches in height, and when heaped the cone must not be less than 6 inches high, containing for a true cone, 2747.715 cubic inches. The gallon, if filled with distilled water at the temper- ature of its maximum density (say 39.83° Fahrenheit, as deterniiiied liy Mr. Ilassler), contains, according to the official nport, at that temperature, if weighed in air in which the barometer is 30 inches at 62° Fahren- heit, 58,372.2 standard grains (8.3389 pounds avoirdu- pois). The bu.fhel is a measure containing 543,391.89 Itandard grains (77.6274 pounds avoirdupois) of distilled water at the temperature of maximum density, and barometer at 30 inches at 62° Fahrenheit. According to Mr. Hassler's comparisons, the weight of a cubic foot of water at its maximum density, the barometer being 30 inches at 62° Fahrenheit, is 998.068 ounces avoirdupois; the weight of a cubic inch of such water being 252.6937 grains. The United States gal- lon is thus the old wine gallon of 231 inches, nearly ; »nd the United States bushel, the Winchester bushel of 2150.42 cubic inches, nearly. The British siandard measure of volume, by Act of 1824, is the imperial gallon, containing, when weighed lu air, both air and water being at the temperature of 62° Fahrenheit, anf\ the barometer at 30 inches, 10 pounds avoi dupois The cubic inch of distilled water (temperature 62°, barometer 30 inches), is declared to contain 252.458 grains; hence the imperial standard Ka Ion cc ntains 277.274 cubic inches. The imperial bushel, of 8 imperial gallons, contains 2218.192 cubie inches. Its dimensions are 19.5 inches outside diameter, 8.5 inside diameter, 18.25 depth, and 6 inches height or cone for heaped measure; the contents of the heaped bushel being 2815.488 cubic inches. The United States standard gallon is to the imperial standard gallon, nearly, as to 5 to 6; the United Statei standard bushel is to the imperial standard bushel, nearly, as 32 to 33. Metric System. Metric System of Weights and Measures Permissible. — By an Act of Congress approved in July, 1866 (ante. Part III, p. 31), the use of the weights and measures of the metric sy.stem is made permissible; and contracts are declared not to be invalid because the weights and measures expressed or referred to therein are weights and measures of that system. The following tables of equivalents are also therein recognized in the construction of contracts and in all legal proceedings. Measures of Length, 0.001 meter = 1 millimeter = 0.0394 inches. 0.01 meter = 1 centimeter = 0.3937 inches. 0.1 meter •= 1 decimeter = 3.937 inches. 1 meter = 1 meter = 39.37 inches. 10 meters = 1 dekameter = 393.7 inches. 100 meters = 1 hectometer = 328x2 feet. 1,000 meters = 1 kilometer = { ^^-^o^lIlM mUes. 10,000 meters = 1 myriameter = { ^^^^ife'^ues. Measures of Surface. 1 square meter ■= 1 centare = 1550 square inches 100 square meters = 1 are = 119.6 square yarda. 10,000 square metres = 1 hectare = 2.471 acres. Measures of Volume. Cubic Measure. 1 cubic centimeter = 1 milliliter = 0.001 liter. 10 cubic centimeters = 1 centiliter = 0.01 liter. 0.1 cubic decimeter = 1 deciliter = 0.1 liter. 1 cubic decimeter = 1 liter = 1 liter. 10 cubic decimeters = 1 dekaliter = 10 liters. 0.1 cubic meter = 1 hectoliter = 100 liters. 1 cubic meter = 1 kiloliter, or stere = 1000 liters. Dry Measure. 1 milliliter = 0.061 cubic inch. 1 centiliter = 0.6102 cubic inch. 1 deciliter = 6.1022 cubic inches. 1 liter = 0.908 quart. 1 dekaliter = 9.08 quarts. 1 hectoliter =2 bushels and 3.35 peck*. 1 kiloliter, or stere, . . = 1.308 cubic yards. Liquid Measure. 1 milliliter = 0.27 fluid drachm. 1 centiliter = 0.338 fluid oz. 1 deciliter = 0.845 gill. 1 liter = 1.0567 quarts. 1 dekaliter = 2.6417 gallons. 1 hectoliter = 26.417 gallons. 1 kiloliter, or stere, . . , = 264.17 gallons. Weights. 1 cubic millimeter* = 1 milligramme == 0.001 gramme 10 cubic millimeters = 1 centigramme =0.01 gramme 100 cubic millimeters = 1 decigramme =0.1 gramme 1 cubic centimeter =1 gramme = 1 gramme 10 cubic centimeters = 1 dekagramme ■= 10 grammes 1 deciliter . . . . ^ 1 hectogramme = 100 grammes 1 liter . . ={^orkno.""^'}= 1,000 grammes 10 liters . . = 1 myriagramme = 10,000 grammes 1 hectoliter = 1 quintal = 100,000 grammes 1 cubic meter == | ^ "onueau""^} °^ 1,000,000 grammes * Of water at maximum d;nsity. UNITED STATES WEIGHTS AND MEASURES. 45 1 milligramme = 0.0154 grain avdp. 1 centigraraiLe = 0.1543 grain avdp. 1 decigramme = 1.5432 grains avdp. 1 gramme = 15,432 grains avdp. 1 dekagramme = 0.3527 ounce avdp. 1 hectogramme = 3.5274 ounces avdp. 1 kilogramme or kilo . . . = 2.2046 lbs. avdp. 1 mvriagramme = 22.046 lbs avdp. 1 quintal . . = 220 46 lbs. avdp. 1 millier or tonneau . . . = 2204.6 lbs. avdp. Metric SlanUards io be furnished each State. — By a joint Congressional resolution of the same date, the Secretary of the Treasury was "authorized and directed " to fur- nish toeach State, "onesetof thestaudard weightsaud measures of the metric system." Metric Poxlal Balances io be furnished certain Post- offlces. — By anot he r act of the same date, the Postmaster- General was "authorized and directed to furnish to the post-t)ffices exchanging mails with foreign countries, and to such other olHceis as he shall think expedient, postal balances denominated in grammes of the metric system ; and until otherwise provided by i;av, one half ounce avoirdupois shall be deemed and taken for postal purposes as the equivalent of fifteen grammes of the metric weights, and so adopted in progression ; and the rates of postage shall be applied accordingly." It will be seen on reference to the tables above given, that one-half ounce avoirdupois is actually equal to about 14.176 grammes instead of fifteen grammes. Length of the Meter. — The meter was designed to be the ten-millionth part (jSTJoV (JWo) '^^ *^® earth's meridian passing through Dunkirk and Formentera.* Later in- Testigations, however, based on additional measures of meridional arcs in other parts of the world, have shown that the metersensibly exceeds such ten-millionth part of the quadrant — the excess being equal (as is stated by Sir John Herschel) to about one part in 6400. Weights in Common Use. Avoirdupois Weight. 16 drams = T ounce, oz. 16 ounces = 1 pound, lb. 28 lbs = 1 quarter, qr. 4 qrs = 1 hundredweight, cwt. 20 cwt = 1 ton. 100 lbs = 1 cental. 175 troy ft)s = 144 pounds avoirdupois. 1 lb. troy . . . . <= 5700 grains. 1 ft), avdp = 7000 grains. This weight is applied to all coarse articles, such as hay, meat, fish, potash, groceries, hemp, flax, butter, cheese, Ac, and all metals, except gold and silver. Gross weight is the weight of goods with the boxes, casks, or bags which contain them. Net weight is the weight of the goods only. Formerly the usual custom was to allow 112 pounds for a hundredweight, and 28 pounds for a quarter; but this practice has very nearly passed Bway. In buying and selling all articles of commerce estimated by weight, the laws of most of the States, as well as general usage, call 100 pounds a hundred weight, and 25 pounds a quarter. The custom-house, however, continues the old usage. Troy Weight 24 grains, pr, . . . = 1 pennyweight, djrf. 20 dwt = 1 ounce, oz. 12 oz = 1 pound, lb. Gold, silver, and jewels are weighed by this weight. Apothecaries' Weight. 20 grains = 1 scruple, 9 39 = 1 dram, 3 85 ^=1 ounce, 3 12 3 = 1 pound, lb This weight is used by apothecaries and physicians in * Sir John Herschel has called attention to the re- markable fact, not generally known, that the earth's polar semi-axis contains almost precisely 1001 millions of English quarter inches: and recommends the aug- mentation of the existing English measures of length >;y their one thousandih aliquot part; the augmented measures to be desiguated "geometrical measures." Thus augmei ted, a cubic double foot (or a cube, the •ides of wliich are each twenty-four "geometrical" inches), will contain almost exactly 1000 half pounds avoirdupois (more exactly 1000.131), of distilled water at its temperature of maximum density ; and a square the side of which measures 10,000 of the new (or geo- metrical) quarter-inches, will contain almost precisely one acre (more exactly 0.9984 acre). These close ap- proximations to integral ratios, show that the familiar units of measure and weight mav be very nearly pre- «erved in a decimal sj ste m based upon a natural unit. compounding medicines ; but drugs and meiiicines s tt bought and sold by avoirdupois weight. The pound and ounce in this weight are the same as the troy pov^nd and ounce. Measures in Common Use. Long Measure. 3 barleycorns . . . = 1 inch, in. 12 lines >= 1 inch. 12 inches = 1 foot,/i!. 3 feet = 1 yard, yd. 5]4 yards = 1 rod, perch, or poie. 40 rods or perches . . = 1 furlong, /«r. 8 furlongs . . . . = 1 mile, m. 6 feet = 1 fathom. 3 miles = 1 league, lea. 60 naut. or geog. miles = 1 degree, deg. or °. 69J/3 statute miles . . = 1 equatorial deg. nearly. 3 inches = 1 palm. 4 inches = 1 hand (horse measure). 9 inches = 1 span. 18 inches ^1 cubit (Scripture). Long Measure is used in measuring distances, when length only is considered. Square Measure. 144 sq. inches . . = 1 square foot. 9 sq. feet . . . = 1 square yard. 2?2'(| sq! iltf '. °' 1 = 1 ^l"'*'-^ ^«- bons, &c. Wine Mfosure. 4 gills = 1 pint, pt. 2 pints = 1 quart, qt. 4 quarts = 1 gallon, gal. 42 gallons ^1 tierce. VA tierce, or 63 gal = 1 hogshead, hJuL 1>| hogshead, or 84 gal. . . . = 1 puncheon. 1^3 puncheon, or 126 gal. . . = 1 pipe. 2 pipes = 1 tun. 231 cubic inches = 1 gallon. 10 gallons = 1 anker. 18 gallons = 1 runlet. 31 J^ gallons «= 1 barrel. Wine, spirits, cider, vinegar, oil, honey, &c , are meas- ured and sold by this measure. In London the gill ii usually called a, quartern; but in the North of Englaod it is a noggin, and a half pint is termed a gill. Ale and Beer Measure. 2 pints = 1 quart. 4 quarts = 1 gallon. 9 gallons = 1 firkin. 2 firkins . . . . = 18 gal. = 1 kilderkin. 2 kilderkins. . . == 36 gal. = 1 barrel. 1V< barrel . . . = 54 gal. = 1 hogshead. V/^ hogshead, . . = 72 gal. = 1 puncheon. 11.^ puncheon . . =108 gal. = 1 butt. The Ale gallon contains 282 cubic inch es. In some of the New England States, the barrel for cider and boei is legally fixed at 32 gallons. In other States it is o» ditfereot capacity. 46 UNITED STATES WEIGHTS AND MEASURES. Apothecaries^ Measure. 60 minims (or drops),Tn. . . . = 1 fluid drachm, f 5 8 fluid draciims = 1 fluid ounce, f 3 16 fluid ounces = 1 pint (octarius), O. 8 pints ==1 gallon (eonffitis). Dry Measure. 2 pints = 1 quart, g<. 4 quarts = 1 gallon, gal. 2 gallons = 1 peck,^fc. 4 pecks = 1 bushel, bu. 36 bushels = 1 chaldron, cA. 4 bushels (in England) . . . = 1 coom. 2 eooois " " . . . = 1 quarter. 5 quarters " " . . . = 1 wey. 2 weys " " . . . = 1 last. A gallon, dry measure, contains 268 4-5 cubic inches. This measure applies to all goods that are not liquid Kud are sold by measure, as corn, fruit, salt, coal, &c. Shipping Admeasurement. Register Ton. — For Register Tonnage, or for meas- urement of the entire internal capacity of a vessel : 100 cubic feet = 1 register ton. This number is arbitrarily assumed to facilitate com- putation. Shipping Ton. — For the measurement of cargo: I = 1 U. y. shipping ton. 40 cubic feet . . . <= 31.16 imperial bushels. (,= 32.143 U. S. bushels. ( = 1 British shipping ton. 42 cubic feet . . . <— 32.719 imperial bushels. t= 33.75 U. S. bushels. 350 cubic feet ... =1 keel. 1 U. S. (or Winchester) busliel = 2150.42 cubic inches. 1 imperial bushel . ." . I = fn..V.'f^7*'n'''^ 'rY'i ^ ) = 1.031O157 U. S. bushel. I = 8 imperial bushels. 1 English quarter . . . = 8-4 U.*J. bu. (nearly). ° ^ I = 1//4.5.54 cubic inches. \ = 10.2694 cubic feet. A shipping ton (U. S.) of 40 cubic feet cqxxaXs three and nine-tenths (3.895) English quarters of 8 imperial (or 8'4 U. S.) bushels each. A shipping ton (British) of 42 cubic feet, equals/oi(r and one-tenth (4.09 ) English quarters. A shipping ton of 41 (or more e.\aetly 40.9776) cubic feet, would equal exactly ^owr English quarters; i. e., 32 im- perial bushels, or 33 United States bushels. Wheat a Standard of Volume and Weight. — Wheat is a standard alike for the volume and weight of cargoes. When in bulk on board ship, this commodity occupies about fifteen per cent, less space than when filled into measures of capacity in the customary way. So compressed, a ton of 2240 pounds occupies about 40 cubic feet. Measurement Cargo. — The capacity of a vessel for cargo, on voyages of average length, is usually esti- mated at from 20 to 25 per cent less than her Register Tonnage, or entire internal capacity. This net space, in cubic feet, divided by 40, gives, in shipping tons of 40 cubic feet each, her "Measurement Cargo," so called, or her net carrying capacity, in shipping tons. Her ifaeasurement cargo is, therefore, from Ij'sto 2 times the number of register tons, of 100 cubic feet each, in her Register Tonnage. Dead Weight Cargo.— The "Dead Weight Cargo" of a vessel, or the net weight in tons, of the cargo which the vessel can safely carry on voyages of average length, is approximately ascertained by dividing the entire internal capacity of the vessel in cubic feet by 63, and deducting from the gross result one-fourteenth (or about 7 per cent.) for the weights of water, provisions, crew, and their luggage. The number of tons weight In tkli net result is, tberefoie, ubout 1% times the Re- gister Tonnage, or number o: tons of volume in thi entire internal capacity of the vessel. Load Dishlacemknt. — The "Load Displacement" of a vessel, or the entire wcii;ht of the vessel, cargo, &c. when fully equipped and ready for sea, may be ascer- tained bydividing the number of cubic feet of sea-water displaced by the vessel by 35, the number of cubic feet, occupied by a ton (2240 pounds) of sea-water. Relative Buoyancy of Iron and Wooden Hulls. In case of vessels of vvoden hulls, whether sailing or steam, about 60 per cent, of the "load displacement" is for cargo, and 33 per cent, for the hull, the remaining 7 per cent, being for the weights of water, provisions., crew, mer weights and measures are still in use ; also — Kovang (rice), = 3662.042 lbs troy, = 1661.066 kilogr. Old" kan, . . = 3962 gallon, = 1.49 liter. 1 pikol = 100 catties = lOgantang (coftee), = 135 6312 lbs. avdp. = 61 5210 kilogramme. On the Molucca Islands, the New Netherlands meas- ures have been introduced since 1839. NEW GRANADA, OR UNITED STATES OF COLOMBIA. (Recently adopted French measures and weights.) PAPAL STATES. The French metric system, although adopted in 1«48 to commence with 1st of January, 1850, has not bt^« enforced Hitherto, Pied, . . = 0.9766 U. S foot, = 0.2976 meter. ^TantiS"' } = 2.179 yards, = 1.9926 meter. Rubblio, ' . = 0.8356 bushel, = 294 46. liters. Barile (wine), = 15.412 gallons, = 58 3416 liters. Barile (oil), = 15.185 gallons, = 57.4806 Uters. '= 0.74753 lb. avdp., I _ 00^070 tiloirr 0.90845 lb. troy, / - ^'^^^''^ kilogr. Libbra, {=1 PERSIA. Guz shah (gers or arkin), = 3.333 feet, = 1.0160 meter. 1 artaha = 8 collothun = 25 capichas = 50 chenicas, = 200 sextarios = 1.8514 bushel = 65.238 liters. The only weight common to all provinces is the miskaJ 174.7025 troy grains = 4 8406 grammes. 50 TABLE OF WEIGHTS AND MEASURES. [n Tauris, Meshid, Herat : 40 Beers = 640 miskal =- 5 830047 lbs. avdp. -= 3.098 kilogrammes. ^ In Ispahan : 1 mahnd shah = 1280 miskal = 13. 6601 lbs. avdp. = 6.196 kilogrammes. [n Reski: 2 roval mahnd = 2560 miskal = 27.3202 lbs. avdp. = = = I ; 3f'2 kilogrammes. In '■'/lirds, Biishir, and Gamri: ftlalmd (or maund) = 2560 miskal. (n Teheran : 1 rik = 1600 miskai. PERU. Spanish (Castilian) weights. Vara, = 33 367 inches, . . = 0.8475 meter, f aiiega, = 140 Castilian pounds, = 64.41302 kilogr. PORTUGAL. Arratel or libra, = 1.01192 lb. avdp.,= 459 grammes. Palemo de craveiro, = 8 6G1 inclies, = 22 meter. Vara, . . . = 1 2030 yard, =11 meter. Pe = 1.0827 foot, = 33 meter. Alqueire, . . = 0..3928 bushel, = 13 841 liters. Almude . . = 4.4224 gallons, = 16.74 liters. PRUSSIA. (For metric weights and measures, see GERMANY.) Former pfund, = 1.03114 lb. avdp., = 467.72 grammes. Former fuss, = 10297 foot, . = 31385 meter. Former elle, = 7294 yard, . = 6(ir)94 meter Former seheffel, = 1.5.597 "bushel, = .54.9615 liters. Former eimer, = 18.149 gallons, = 68.702 liters. RUSSIA. Funt(pound), = {lSit^.,} . 409 5116 gram- mes, ud of 40 funti =36 113 lbs. avdp. = 1G.3.'(05 kilogram mes. Berkovetz of 10 pudi = 361.13 lbs. avdp. = 163.805 kilo- grammes. Stopa = 14 inches = 0.35559 meter. Arsheen = 28 iuchcs = 71119 meter. Sashen of three arsheeus = 7 feet = 2 13357 meter. Chetviert = 5 9550 bushels = 2 0990 hectoliters. Vedro =- 3 2490 gallons = 12 2989 liters. SANDWICH ISLANDS. VVeii^hts, &c , as in United States Barrel of whale oil, == 31. 5 gallons. : 119.2427 liters. SAXONY. (See North Germany.) Former pfund (Leipzig), Fuss, Elle, Sheftel, . Eimer, = l.n.3093 lb avdp , =467 6246 gram. = 0.9291 foot, . = 28319 meter = 1.85H2 foot, = 5C)r.:iS m.'ters. = 2.9.",10 bushels, =ll»3.9S:i liters. =17.79.519 gallons, = 97.3626 liters. SPAIN. French metrical system. In the Spanish Colonies the old weigtUs and nieaswres are still in use, principally Cas- tilian. Castilian : Libra, = 7100 32 grains troy, =^ 460 093 grammes. Pie, = 91407 foot, = 2786:i5 meter. Vara, = 914117 yard, . = 835905 meter. Fanega, = 1 57527 bushel, = 55 .501 liters. Cantara (arroba mayor, for wine) = 4.2018 gals. =18.131 liters. Cuartillo = 0.13322 gallon = 0.5043 liter. SOUTH AMERICA. United States of Colombia (or New Granada). French kilogrammes in custom-house practice; otnei measures as in Venezuela. Venezuela. Castilian weights and measures. (See Spain.) Bolivia. Kilogrammes at custom-house. SWEDEN AND NORWAY. = 425.010 grammes. = 0298901 meter. = 2 6171.88 liters. = 157.0313 liters. ci,oi^.,„^ / 0.938991 lb. avdp., , Skalpund = I J 3g.,j4g ,j,_ ^^^y^_ , Fot, = 974102 foot, Kanna, = e.1156 gallon, Am, . = 41 4834 gallons, SWITZERLAND. French system since 1851 Pfund, . 1 1C2.36 lbs. avdp , = 500 grammes. Centner,=100 pfund,=ll .2.36 lbs. avdp.,= 50 kilogr. Fuss, . . . ^ 11 81 inches, = 3 meters. Quarter, . . = 42"i7 bushel, = 15 liters. Pot, . . . = 1.58.")04 quart, = 1.5 liter. Muid, . . . = 39.626 gallons, = 150 liters TRIPOLI. Kantar = 40 oke (lb) =107 666 lb. avdp = 48.S3> kilogrammes. Oka = 40 uekic = 2 6316 lbs. avdp. = 1 2208 kilogram- me Pik = 26.42 inches = 671 meter. Pik or dra arable = ID 03 inches = 483 meter. llueba = 16 orbah = 3 0452 bushels = 107.3 liters. TUNIS. Uckia = 488.90 grains troy = 31.680 grammes. Rotoli = (pound) (rug) 1 1175 lb avdp. = 508 88 gram- mes Rotoli sucky (meat, &c.), 12532 lb. avdp. = 568.445 grammes Rotoli ghredari (vegetables) 1 4098 lb. avdp. = 639.453 grammes. Drad h judasch (woollen goods) = 6728 meter. Turkish pik = U &'.70 meter. Araljian pik = 4S83 meter Catiz = 14 07."3 bushels = 4 96 hektoliters. Metter =26117 gallons = 10 liters. TURKEY.* Cantar = 44 oke = 100 rotoli = 124 7038 lbs. avdp. — .'"6.."6"> kiloirrauimos Oka = 2.'i34l8 lbs avdp = 1285.56 grammes. Cliequi (for gold, &c.) = 0.86108 lb. troy = 321.39 gram- mes. Pik = 27.9 inches = 0.685S meter. Endasch = 2") 7 inches = 6'i28 meter. Kilo = 1.00073 bushel = 35.266 liters. * Weiffhis of Smyrna.— The following standard, reported by the U. S. Consul at Smyrna, was adopted by the Treasury Department June 7, 1876. (S. S., 2846.) "In reply I have to state that the most accurate information I have been able to obtain upon the subject has been derived from a table of equivalents iu standard weights, prepared several years ago by Edward Purser, chief engineer and director of the Smyrna and Aidin Railway, and which has been adopted by both of the Otto- man railways and by the leading merchants of Smyrna. "The standard oke of Turkey, by this table, is equal to two pounds and eight hundred and thirty-one thou- sandths avoirdupois (^yVoV)' consequently the Smyrna kintal of forty-five okes (45), of three hundred and eighty drachms (380), is equal to one hundred and twenty-one and twenty-five thousandths pounds avoirdupois "It is proper that I should mention that the legal kintal of Constantinople is forty-four okes (44) of four hundred drachms, equal to one hundred and twenty-four and five hundred and sixty-four thousandths pounds avoirdupois ( 124^^^^^*^), as given by Mr. Purser in the table of equivalents above referred to. The Constantl Dople kintal, however, has not been adopted at Smyrna in wholesale transactions." TABLE OF MISCELLANEOUS WEIGHTS AND MEASURES, WITH EQUIVALENTS. [The data for the following table are derived principally from Alexander's " Universal Dic- tionary of Weights and Measures," published by D. Van Nostrand, New York.] U.S. U.8. Aam of oil, Amsterdam, . . _ 37.73 gallons. Bushel, U. S., oats (Act of 1866), = 32. as. " wine, " = 41. " ' " onions, . = 57. " Abas, of Persia, for pearls. . = 2.88 grains. ' " peaches, dried, . = 33. Ahm, of Hamburg, liquid, . = 38.15 gallons. ' " peas (Act of 1866), = 60. " " Hanover, " . = 41.44 " ' " potatoes. = 60. " " of Leipsic, " . = 40.08 " ' London, rape seed. . = 48. Almude, Canary Islands, dry, . = .148 bushel. U. S., rye (Act of 1866), . = 56. Aln, Stockholm, .... == .648 yard. ' London, salt, ground, . = 56. Ame, Copenhagen, liquid. . = 39.56 gallons. ' " " rock. = 65. Anfora, Venice, " = 137. " U. S., wheat (Act of 1866), = 60. Anker, Amsterdam, " = 10.25 " Busuck, Borneo, gold and pr. stones = 4.80 graia». Ardeb, Cairo, dry. = 5.165 bush. Butt, England, beer or porter, . = 132. gallons Massouah, dry, = Va " " of wine, .... = 130. " Arroba, of Portugal and Brazil, = 32.38 tt)3. " of Spain and Buenos Ayres = 25.36 " Caban, Manilla, cocoa. = 83.50 fts. " of Spain, wine, . = 4.26 gallons. " " rice, = 133. " Aune, Geneva, .... = 1.2.5 yards. " Ternate, " = 100.331^ " " Lyons, .... = 1.25 " Caffiso, Algiers, dry, . = 9. bush. " of Brabant, Brussels, = .76 ** " Malta, oil, " Messina and Palermo, . = 5^. = 3.1 gallons Bag (see " Sack"). " Tunis (see preceding table) Bale, Bet-el-faki, coffee, . = 285.5 lbs. Canada, Rio Janeiro, liquid, . = .364 " " or bag, Brazil, Rio coffee, (Av.) = 162. " Canado of Balsam Copaiva, = 30. lbs Bambou, Pegu = 4.20 yards. Candy, Bombay, .... = 560. Barile, Genoa, oil, = 17.08 gallons. " Ceylon and Madras, = 500. " " " wine, . = 19.61 " Cantaro, Egypt, .... = 95.5 " Barril, Havana, honey. = 6. " " Max: or, Quontar, Algiers = 200. " " Malaga, raisins. = 50.6 Rs. " Algiers, flax. = 241. " Benda, Guinea, .... = .14 " Carga, Malaga, raisins. = 177.5 " Bota, Spain, .... = 128. gallons. • " Valencia, " = 3:58.5 " Bota, Portugal, .... = 113.6 " Carrata, Carrara, marble, . = 2240. " Buckets, England, chalk, . = 1.55 bush. " " solid. = 12.768 cub. fi Bullai>, J[ysorc, .... = 4.23 lbs. Catty, Japan, .... = 1.31 ft)B, Buncal, Malacca, = .102 " " Java, Siam, and Malacca, = 1:35 " Biishel, U. S , apples, dried, = 22. " " Sumatra = 2.12 " '■' " barley, . . . . = 48. " Centner, Darmstadt, and Zollverein, = 110.24 " " ' beans, . = 60. " " Denmark and Norway, = 110.11 " " ' blue grass seed, . = 14. " " Bremen, = 127.5 " " " bran. = 20. " " Brunswick, . = 117.5 " " " buckwheat. Act 1866 = 42. " " Nurnbcrg, . = 112.43 " " " castor beans. = 56. " " Prussia, = 113.44 " " " clover seed, . = 64. " " Vienna, = 123.5 " " flax seed, = 56. " Chaldron; Brit. Prov., coal. =. 36. bush. • "■ Indian corn (Act 1866) , = 56. " "■• Cumberland, " - 53. " (51) 52 TABLE OF MISCELLANEOUS WEIGHTS AND MEASURES U.S. I 3. Cheki, Smyrna, opium, = 1.77 fi)3. Ikje, Japan, = 2.32 yaivis. Chik, or Chih, China, see preceding table. Immi, Wurtemberg, refd , = 4.S5 gallons Coyang, Bantam, for rice, . . = 147.57 bush. " " schenkmass, = 4.41 " Batavia, " = 62.43 " Inch, Scotland, .... = 1.0054 inch. Cubit, Surat, for mai ting, . ■= .58 yds. Ink, Japan, = 2.078 yards. Derah, Cairo, = .71 " Jumba, Malacca _ 4. " Derhem, or dirhem, Egypt, see preceding table Oirhem, Constantinople, . • = 49.50 grains. Kahoon, Calcutta, Kanne, Saxony, butter, __ 37.405 hush, U.73 ft)S. Eimer, Bavaria, beer, = 18.075 gallons. Kasten, Wurtemberg, dry, = 4. bush. " " wine, . == 16.944 " Kella, Bet-el-faki, = 4.2 lbs. " Berlin, liquid. . = 18.15 " Ken, Siam, = 1.05 yards. " Hamburg, " =- 7.63 " Khoulle, Algiers, liquid, . = 4.40 gallon* " Hanover, " = 16.43 " Kilderkin, England, beer, . = 22. " " Nurnberg, " = 18.22 " Kip, Malacca, tin. = 40.68 lbs. " Vienna, . = 14.95 " Klafter, Berlin, .... = 117.91 cub. fl. " Wurtemburg, refd.. ■= 77.65 " " Berne, .... = 192.39 " " trub-eich-mass,Wurtemburg, = 81. " " Wurtemberg, = 119.58 " " Zurich, " = 28.93 " Kuebel, Bavaria, coal. = 1.058 bush. £lle, Wurtemberg, = .672 yards. " Saxony, coal at the mines. = 9.146 " Kwan, China, .... = 40. lbs. Fanega, Buenos Ayres, dry, = 3.75 bush. " Montevideo, " = 3.87 " Lagel, Prussia, for steel, . . = 103.12 " " Valparaiso, " = 2.58 " Last, Belgium and Holland, dry. = 85.134 bush. fass, Berlin, liquid, . = 60.50 gallons. " England, for dry malt, . = 82.52 " Hamberg, whale oil. = 38.26 " " Prussia, .... = 112.29 " " Vienna, beer, . = 31.77 " Legger, Amsterdam, arrack, . = 153.75 gallons " " wine, . = 153.26 " " Batavia, " = 160. Fathom, England and U. S. len gth. 2. yards. Leib, Appenzell, cheese, . = 54.45 lbs. Feet, 100 cubic, St. Domingo, ^ 121.13 cub. ft. Libbra, Sicilian lb., . = .7 " Fierding, Sweden, liquid, . = 8.29 gallons. Libra menor, Alicant, spices, . = .785 " Firkin, England, ale, . = 9.77 " " " Alicant, chocolate, = 1.047 " " " beer. = 11. " " " Callao, Guatemala,anc " " butter, . = 56. ft)S. Valparaiso, = 1.014 " " mean, Goshen, N. Y., butter, . = 56. " " " Vera Cruz, . = 1.015 " " " Glades, Pa., ' = 110 " Livre, Antwerp . = 1.037 " .Firlot, Scotland, barley, . = 1.50 bush. " com'l, Brussels, . = 1.031 " flax, head of, about . = 6.75 ftis. " " Geneva, . = 1.214 " Fodder, England, lead. =2184. " " Hayti, . = 1.079 " " Newcastle, " =1 :i52. " " Stockton on Tees, =2464. " Maat, Amsterdam, salt, . = 1.745 bush. Funt, Cracow, . = .895 " Malter, Prussia, Mass, Brunswick, liquid, . : I 18.72 .50 gallons ija.sab, Egypt, = 4.21 yards. " beer, Hesse Cassel, liquid, . = .58 irain, Gt. Brit., Troy, Ape, and Av., = 1. grain. " wine, " " " . = .52 Gt. Brit. & France, pr. stones, = .79 " " beer, Hesse Darmstadt, " . = .52 " Geneva, . = .82 " " wine, " " " = .46 Gran, Austria, Apoth., = 1.13 " " hell-eich, Wurtemberg, liq., . = .49 " Denmark, " = .96 " " trub-eich, " " . = .51 " Prussia, " «= .94 " Mataro, for oil, Tripoli, = 6.16 gallons GiSiPO, It?^ly, = J.54 " Maund, indigo, spices, Ac, Bassora = 28. &>«> " Spain, = .77 " " for oil, Baroach, Gujcrat, . = 5.52 gai.ons (Jrao, Brazil and Portugal, = .77 " " for sesame " " dry , = .593 buib. (•rej;>, Holland, . = 1.54 " Calcutta, " for oil, Madras, liquid. =" 1.44 3.25 gallons Hadid. Bassora. muslius, . = .95 yard. Metical, jeweller's, Tripoli, Afr., . = 73.62 grains. Uailoh, Sumatra, = 1. " Moio, dry, Lisbon, = 23.02 bush. Hali, JIalacca, = 32. fts. Moyo, liquid, Castille, . — 67.94 gallona liarsela, Egypt, lor silk, • = 2.64 " Mudde, dry, Amsterdam, . = 3.16 bush. Hartkornscheffel, Vdpsic, dry, = 1.26 bush. " " Belgium and Holland, — 2.84 Hath, Surat for matti^g, . = .581 yards. " liquid, Augsburg, . . = 14.92 gallons Hogshead, England, ale, . = 58.60 gallons. " " boor, . = 66. " Ngu, Annam, .... . = 2.6G4 yards. " " claret, =. 53. " " " other wines ,&c.. = 63. " Occa, dry, Bucharest, . . = 2.83 lbs. " tobacco, Ky., Mo-i Va. flok, ChJaa, dry. nut, __ 200. ft)3. Ohm, liquid, Baden, . " " Basel, . , = 39.63 gallons = 1.09 bush. . — 13.45 Hdlratois, Breslau, firewood, — 550.47 cub. ft. " " Berlin, . . — 50. TABLE OF MISCELLANEOUS WEIGHTS AND MEASURES. 53 U.S. U.& Ohm, liquid, Bremen, . ^ 38.3 gallons. Pud, Russia = 36.113 ft)8. " " Hesse Darms tadt, . =411^. Puncheon, for rum, Jamaica, . = 102.023 galloM Oke, weight, Tripoli, Afr., , = 2.74 fts. Orcio, for oil, Florence, . = 8.83 gallons- Quarteel, for whale oil, Hamburg Oxlioft, liquid, Berlin, . = 54.44 and Holsteiu, .... = 61.207 " " " Brunswick . -= 59.28 Quarto, for oil, Genoa, = 4.27 " " Hamburg, . = 57.22 Quintal, metrical, France, = 220.47 fl)9. " " Hanover, . =. 62.16 " Brazil, = 130.06 " " for brandy, Leipsi c, . . = 60.12 " Buenos Ayres, = 101.42 " " for wine, " , = 53.44 " " Castille, Chili, Mexico, Peru = 101.61 " Oxhufwud, liquid, Sweden , . . = 62.20 " Rotl attari, for spices, Algiers, . = 1.204 " Pack, of wool, England, . =240. lbs. " gheddari, for fruits, " = 1.354 " Packen, weight, St. Peters burg, . =1082.03 " Rotolo, for Persian silks, Aleppo, . = 4.783 " Pahaw, for pr. stones, Bon leo, . . = .021943 " Palmo, marble work, Carr ira, . . = 9.60 inches. Saa, or saha, dry, Algiers, . = 1.362 bush. Para, dry, Bombay, . . =3^. bush. Salma, of oil, Naples = 42.16% galls. Pocul, Borneo and Celebes . =135.64 lbs. Scheflfel, for barley, Hamburg, . = 4.48 bush. " China and Sumatra . . =133>^ " " Wurtemberg, = 5.03 " Japan, , =130. Schuh, Basel, = 1. foot. " Java, (Batavia) . =135.10 " Seroon, for raisins, mean, Malaga, . = 88.91 fts. " hemp,of Manilla.Ph ilippine, 13.=^ 139.46 " " of Peruvian bark, about = 140. " " sugar, of " = 140 Skeppund, for metals, Sweden, = 300. " ofSiam, . . =135. " Stein, for flax, Bremen, = 21.98 " Pfund, Austria, , . = 1.235 " " " Dantzic, = 34.03 " " Bavaria, . . = 1.235 " " " Hamburg, . = 21.36 " " Berlin or Prussia, . = 1.0312" Stone, England, = 14. " Bremen, . . = 1.099 " " Frankfort, . = 1.114 " Tarapang, for tin, Malacca, = 1.356 " " Hamburg, . = 1.068 " Tierce, England, liquid, . = 42. gallonft " Hanover, . = 1.079 " " Nurnberg, , = 1.124 " Vakia, for spices, Bassora, . = 1.17 fts. " Wurtembei-g, . . = 1.0311 " Velte, or verge, Antwerp and Ceylon, = 2. gallons. " Zurich, . . = 1.165 " Pibe, liquid, Denmark, . = 122.5 gallons. Zak, Holland, dry, .... = 2.84 bush. Pic, Abyssinia, . . = .75 yards. Zucca, Corsica, liquid. = 3.08 gallons. " Arabic, cloth, Algiers . = .525 " " for cloths, Alexandria , . . = .612 " Weight of Oils, d-c, per gallon : Flax or Linseed, 7}.^^s.- " for muslins, " . = .686 " Rape seed, 7%fcs. ; Cocoanut, 7}^Ibs. ; Olive 7.56 " for silk, Constantinop le, . . = .732 ' " B>s. ; Pea, or ground-nut, 7.56 lbs. ; Palm, l}^ fts. ; " Turkish, Algiers, . = .692 " Balsam Copaiva, 8 lbs.; Honey, 12 lbs. Cruchous, Pipa, for oil, Cadiz, . . = 112.85 gallona or jugs of cordials, 9^ gills each " liquid, Sweden, . . = 124.40 Pond, Brabant, Amsterdai n, . . = 1.037 tbs. " Troy, " . — 1.085 " " Netherlandic, " . — 2.M6 " 54 COMMEECIAL INTEKCOUKSE WITH FOREIGN NATIONS. COMMERCIAL IKTERCOURSE WITH FOREIGN NATIONS.* (REVISED TREASURY REGULATIONS OF 1874, PAGES 137 TO 147.) Vessels of nations with which the United States have commercial relations. Art. 268. Discriminating duties of tonnage and impost on foreign vessels and their car- goes are to be charged, as provided by law, in all cases, except where exemption is secured by treaty stipulations or by laws of the United States. (Acts July 20, 1790, ch. 30, H. D. p. 22; March 27, 1804, ch 51, § 6, H. D. p. 158; Jan. 14. 1817, ch. 3, H D. p. 177; March 3, 1817, ch. 50, H. D. p. 181; Jutie 30. 1864, ch. 171, § 17, H. D. p. 453.) FIRST CLASS. Art. 269. Vessels belonging to the following nations are admitted, under the provisions of law, treaties of commerce and navigation, cv conventions, into the ports of the United States, on the same terms as vessels of the United States, with the produce or manufactures of their own or any other country, as respects both tonnage and impost duties. Art. 270. Argentine Confederation. — Under treaties of July 10 and 27, 1853, proclaimed April 9, 1855 (10 Stat., 1001 and 1005). Austria— Treaty August 27, 1829, proclaimed February 10, 1831 (8 Stat. 398) ; and treatv May 8, 1848, proclaimed February 25, 1850 (9 Stat. 944). Aufitro- Hungarian Monarchy. — B}' treaty signed July 11, 1870, ratified December 19, 1870, and proclaimed June 29, 1871 (17 Stat.), and relating to consular rights and duties, it is j)ro- vided that the judicial authorities and custom-house officials shall, in no case, proceed to the examination or search of merchant vessels without previous notice to the consular au- thority of the nation to which the said vessels belong, in order to enable them to be present. Notice to consulates of the taking of the depositions of captains or seamen before local au- thorities is also required. In the event of a vessel of either nation "being wrecked or cast on shore upon the coast of the other," " all merchandise and goods not destined for consump- tion in the country in which the wreck takes place, are free of all duties." Consulates may hoist their flag on board any vessel employed by them in port for the discharge of their duty. By treaty of November 25, 1871, proclaimed June 1, 1872, the mutual guarantee of property in trade-marks is provided for (17 Stat.). Art.'271. Belgium.— Tras^iy July 17, 1858, proclaimed April 19, 1859 (12 Stat., 1043). Under the 4th article, steamers of the United States and of Belgium engaged in regular navigation between the two countries are reciprocally exempt from the payment of duties of tonnage, anchorage, buoys, and light-houses. By article 2 of the treaty of May 2v), 1863 (13 Stat., 648), the flags of the two countries were assimilated for the transportation of salt, in regard to which a special discrimination had previouslv existed. Bolivia.— lLve&.iy of May 13, 1858, proclaimed January '8, 1863 (12 Stat., 1003). Brazil. — Under act of Congress of 24th May, 1828, and proclamation of November 4, 1847 (9 Stat. 1001). Chili. — Under the act of 24th May, 1828, and proclamation of November 1, 1850 (9 Stat., 1004). i)e?tmarA:.— Treaty of April 26, 1826, proclaimed October 14, 1826 (8 Stat., 340); and treaty of April 11, 1857, proclaimed January 13, 1858 (11 Stat., 719). Dominican Republic. — Convention of February 8, 1867, proclaimed October 24, 1867. Ec7iador. —Tra&ty of June 13, 1839, proclaimed September 23, 1842 (8 Stat., 534). Art. 272. Oerman Empire. — By treaty of December 11, 1871, proclaimed June 1, 1872 (17 Stat.), " respecting consuls and trade-marks," the stipulations above set forth in the case of the Austro-Hungarian Monarchy, relating to examination and searches of vessels, taking of depositions, and to wrecked goods, were also made with the Geaman Empire. The 17th article provides that, " with regard to the marks or labels of goods, or of their packages, and also with regard to patterns and marks of manufacture and trade, the citizens of Ger- many shall enjoy \n the United States of America, and American citizens shall enjoy in Germany, the same protection as native citizens." ♦ See "Addenda" to this title, p. 68. COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 55 Art. 273. Great Britain and her Possessions.— Tve&i\esoi July 3, 1815 (8 S'at., 228), Octo- ber 20, 1818 (8 8tat. 248), and August C, 1827 (8 Stat., Sfil), and instructions of the Treasury Department of Oetober 19, 1849." Brili.-^h vessels and their cargoes, from any part of the world, are admitted into ports of the United States on the same terms, as to duties, imposts, and charges, as those of the United States. By decision of the Circuit Court of the United States, British vessels, bringing from Brit- ish ports in Europe articles of the growth, produce, or manufacture of the British possession? in India, are not liable to the penalties provided in the navigation act of March 1, 1817. By treaty of May 8, 1871, ratified June 17, 1871, and proclaimed July 4, 1871 (17 Stat.), the common enjoyment of certain sea-Hsherics on the coasts of the United States and of the British North American Provinces, by American citizens :md British subjects, is provivl3d for: also the free navigation of certain rivers, canals, and lakes, and reciprocal transit throvigh the territory of each government respectively ; the assent of the American Con- gress, the British and Canadian Parliament, and the Legislature of Prince Edward's Island, required by the conditions of the treaty, having been proclaimed by the President, July 1, 1873.* Greece.— Treaty of December 10 (22), 1837, proclaimed August 30, 1838 (8 Stat., 498). Gnaiemnla.—TTe&iy March 3, 1849, proclaimed July 28, 1852 (10 Stat., 873). £fa^!!i.— Treaty of Nov.-mber 3, 1864, proclaimed July 6, 1865 (13 Stat., 711). Hanover.— Tvdiiiy Juno 10, 1846, proclaimed April 24, 1847 (9 Stat., 857} : and treaty of November 6, 1861, proclaimed June 17, 1862 (12 Stat , 1187). Hanseatic Towns: Hamburg, Lubec, Bremen. — Treaty December 20, 1827, proclaimed June 2, 1828 (8 Stat., 366) ; additional articles June 4, 1828, proclaimed January 14, 1829 (8 Stat., 386) Hawaiian Islands. — Act of May 24, 1828 (4 Stat., 308) ; and President's proclamation, January 29, 1867 (14 Stat., 819); also treaty of December 20, 1849, proclaimed November 9, 1850"(9Stat.,977). Honduras.— TrLKXtv of July 4, 1864, proclaimed May 30, 1865 (13 Stat., 699) /to/?/.— Treaty with Sardinia, November 26, 18.38, proclaimed March 18,18-39(8 Stat.. 512); and treaty with the Two Sicilies of October 1, 1855, proclaimed December 10, 1856 (11 Stat., 639) ; held applicable to the Kingdom of Italy as since constituted. Art. 274. By treaty with Italy, of November 18, 1871, proclaimed November 23, 1871 (17 Stat.), reciprocal liberty of commerce and navigation is provided for, not only as to im- ports into either country by the vessels of the other from any part of the world, but the vessels of either country ma\' also export and re-export from the other to any foreign port on the same terms and with the same bounties, duties, and drawbacks as those belonging there. Vessels of either nation, wrecked, foundered, or damaged on the coasts of the other may unload and reload there, without paying duties except upon articles left for consump- tion. Vessels of either nation may also complete crews on the territory of the other on con- ditions specified. The following vessels are exempt from tonnage, anchorage, and clearance duties, to wit: 1. Those entering and leaving again in ballast. 2. Those passing from port to port to discharge or take in, or complete cargo, on proof of having already paid such duties. 3. Loaded vessels entering port and leaving it without having disposed of any part of their cargoes or completed cargo there. No vessel of the one country compelled to enter a port of the other to be regarded as trading if it merely breaks bulk for repairs, tran.sfers cargo on account of unseaworthiness, purchases stores, or sells damaged goods for re-exportation" only. The latter, however, to pay customs duties when intended to be sold for internal consumption. Art. 275. Japan. — Act of May 24, 1828 (4 Stat , 308), and President's proclamation Sep- tember 4, 1872 (17 Stat.). Under the treaty of March 31, 1854, proclaimed June 22, 1855 (11 Stat., 597), and treaty of June 17, 1857, proclaimed June 30, 1858 (11 Stat., 723), vessels of the United States may enter the ports of Simoda, Hakodadi, and Nagasaki, in Japan, where they can be supplied with wood, water, coal, provisions, and other articles required by their necessities; such articles to be procured only through the agency of Japanese offi- cers appointed for that purpose. Any privilege or advantage granted, in future, by the government of Japan to any other nation to be extended also to the United States and the citizens thereof. By the latter treaty th(! exchange of coin is also provided for. Under the treaty of January 28, 1864, proclaimed April 9, 1866 (14 Stat., 655), certain articles used ic the preparation and packing of teas are to be admitted in Japan free of duty, and ce.-f.Hin other specified articles at a reduced duty of 5 per cent. Liberia. —Tre&ty of October 21, 1862^, proclaimed March 18, 1863 (12 Stat , 12io;. Madagascar. — By treaty of Fel^-uary 14, 1867, proclaimed October 1, 1868 (15 Stat., Trea- ties, p. 15). Mer.klenburg-Schwerin. — Accession to above treaty with Hanover of June 10, 1846, under its 12th article, December 9, 1847, proclaimed August 2, 1848 (9 Stat., 910). • See " Addenda," pott, p. 69. 56 COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. Mexico. — Treaty April 5, 1831 (8 Stat., 410). Kevived by the 17th article of the treaty of Februiirv 2, 1848 ('.t Slat., 9-J2) Treaty of December 30, 1853. President's proclama- tion June 30, 18-34 (10 Slat., 1031). Netherlands —Treaty August 2i>, 1852, proclaimed February 26, 1853 (10 Stat , 982). JVew Grenada — Tnaty of December 12, 184(j, pmclamatioti Jum; 12, 1848 (9 Stat., 881). Consular convention May 4, 1850, proclamation December 5, 1851 (10 Stat., 9U0). Nicaragua. — Treaty of June 21, 1807, proclaimed Augu.st 13, 1863 (15 Stat.). By the sama treaty, the right of transit is granted to the United States and their citizens through Nicar- agua, between the Atlantic and Pacitic oceans. North German Unio?i. — Same as Prussia and Hanseatic towns. Norivay — (See Sweden and Norway.) Oldo'burq — Accession to the above treaty with Hanover of June 10, under its 12th article, March 10, 1847 (9 Slat , 868). Ottoman Empire.— Tw'-diy February 25, 1862, proclaimed July 2. 1862 (12 Stat , 1213). fa/77^//'/?/.— Treaty of February 4, 1859, proclaimed March 12, ISfiO (12 Stat., 1091). I'oriiKiai. — Act of May 24, 1828 (4 Stat., 808), and President's proclamation February 26, 1871 (16 Stat., 1137). Prussia —Treaty May 1, 1828, proclaimed March 14, 1829 (8 Stat., 378). See also " Ger- man Empire," above. Russia.— 'Yro-iW April 5-17, 1824, proclaimed January 12, 1826 (8 Stat., 302). Treaty December 6-18, 1882, i>roclaimed May 11, 1888 (8 Stat, 444). Convention July 22, 1854 (ritrhls of neutrals at sea), proclaimed November 1, 1854 (10 Stat., 1105). Sandwich- Islands — (See Hawaiian Islands.) San Salvador.— Tn.'nty at Leon, January 2, 1850, proclaimed April 18, 1853 (10 Stat., 891). Slant — Treaty of May 29, 1856, proclaimed August 16, 1838 (11 Stat , 688). American vessels enjoy all the jirivileges exercised by Siamese or Chinese vessels or junks. Spain. — With exceptions as to importations from Cuba and Porto Rico. (See "Third Class." below.) Sweden and Norway. — Treaty July 4, 1827, proclaimed January 19, 1828 (8 Stat., 346). Act of May 31, 1.-80 Swedi,-h vessels from the island of St. Bartholomew are placed on an equal footing with those of the United States by the above treaty. Venezuela —Treaty of August 27, 1860, proclaimed September 25, 1861 (12 Stat., 1143). SECOND CLASS. Art. 276. Vessels belonging to the following nations arp admitted into the United Statea ports, as respects tonnage or navigation duties, on the same terms as vessels of the United States, with the produce or manufactures of their own or any other country. Their cargoes, when consisting of the products or manufactures of their own countries respectively, are exempt from discriminating impost duties under the 17th section of the act of June 30, 1864, unless otherwise specially indicated. Costa Rica — Treaty July 10, 1851, proclaimed May 26, 1852 (10 Stat., 916). Note. — By a decree of August 31, 1854, the local commercial legislation of Costa Rica was completely remodelled and materially modified. Liberty of commerce to the vessels of all nations is granted; certam descriptions of merchandise monopolized by the govern- ment, and other descriptions which are prohibited, being specified. Mu.scai. —Trcuty September 21, 1883, proclaimed June 24, 1837 (8 Stat., 458). Cargoes of vessels of Muscat, even though of the products or manufacture of that coun- try, are subject to the discriminating im| ost duty of ten per cent. Portugal —Treaty August 26, 1840, proclaimed April 24, 1841 (8 Stat., 560). THIRD CLASS. Art 277. Vessels belonging to the following nations, with which the United States have commercial relations, are not referable to either of the preceding classes. A discriminating duty of ten per cent, on their cargoes, under tlie 17th section of the tarifl' act of 1864, and tonnage duty at alien rates, pursuant to article 309, in addition to the ordinary annual ton- nage tax, must be imposed in all ca.ses unless otherwise indicated below. Art. 278. /Borneo.— Convention June 23, 1850, proclaimed July 12, 1854 (10 Stat., 909). Under this treaty, no duty exceeding one dollar per registered ton is levied on vessels of the United Stales entering the ports of Borneo, the said tonnage duty being in lieu of all other charges or duties whatsoever. Art. 279 (Jiina. — Commerce with the ports of Canton, Chau-chau, or Swatow, Amoy, Fuh-chau, Tai-wan Ningpo, and Shanghai, treaty of Juno 18, 1858, proclaimed January 2(), 18(iO ( 12 Stat., 1028). A tonnage duty is h;vied on all vessels of tlie United States en- tering either of these ports, as follows: On those of 150 tons and under, one mace per ton, and on tho.-e of ICOtons, four maces per ton of forty cubic feet. A mace is equal to 14^ cents. Art. 280. 7<>r/«re.— Treaty June 24, 1822, ])roclaimed February 12, 1823. By the'"Presi- deiit's proclamation of December 28, 1866, French vessels enterrng ports of the United States, 'liter .lanuary 1, 1867, were relieved from discriminating tonnage duties, and, by that of Jun« n COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 57 12, 1869, the exemption from discriminating impost duties on importations in French vessels from France and its dependencies, was extended to merchandise imported in such vessels imra the country of its origin. But by the further proclamation of the President of Octuber 30, 1872, the discriminating duty of ten per centum ad valorem, prescribed l»y the 17th seetii>n of the act <>f June 3 ', 1864, was directed to be collected upon all merchandise imported in French vessels from countries other than France; but no discrimination is to be made against the products of other countries, so imported from France in French vessels.* Art. 281. Lew-Chew, roval Government of. — Compact July 11, 1854, proclaimed March 9, 1855 (10 Stat., 1101). Vessels of the United States may be admitted into any of the ports of Lew-Chew, and purchases may be freely made, from either the otBcers or people of the island, of wood, water, or any othnr articles. At the harbor of Napa, wood is to be furnished by the olHcers at the rate of three thousand six hundred copper cash for one thousand catties ; and water at the rate of six hundred copper cash (43 cents) for one thousand catties, or six barrels full, each containing thirty gallons. Skilful pilots will be provided to conduct the vessels of the United States into the port of Napa, at a compensation of five dollars, to he paid to the pilot by the captain of the vessel, for such service. Art. 282. Morocco.— Treaty of September 16, 1836, proclaimed January 30, 1837 (8 Stat., 484). United States vessels are permitted to put into any port for provisions, supplies, or repairs, and to land and reload their cargoes without paying any duty whatever. American com- merce is placed on the same footing as that of Spain or the most favored nation for the time being. Art. 283. Persia. — Under the treaty of December 13, 1856, proclaimed August 18, 1857 (11 Stat., 709), citizens of the United States and subjects of Per.-^ia may reciprocally bring by land or by sea into, or export from, either country all kinds of merchandise and products ; and sell, exchange, or buy and transport the same to all places therein, subject, however, to the laws of the country in which such commerce is carried on. Any other privilege con- cerning such internal commerce in future granted to any other nation by either party, to be also granted to the merchants of either nation engaged in such internal commerce within the territories of the other. Import and export duties to be on the footing of the most fa- vored nation; and no exceptional tax under any name or pretext whatever to be collected in either country on the merchandise or products of the other. Cargoes of Per.«ian jiroducta and manufactures are therefore exempt from discriminating impost duties. Art. 284. .S/jnm.— Act of March 1, 18G9. Under the act of March 1, 1869, and by reason of the subsequent action of the Spanish government, all discriminating tonnage duties on Spanish vessels have been discontinued, whether they come from the islands of Cuba and Porto Eico or from elsewhere. By jiroela- mation of the President dated December 19, 1871. merchandise imported into the United States in Spanish vessels, from elsewhere than the islands of Cuba and Porto Rico, was also relieved from the discriminating impost duty of ten per centum ad vitlorem which had pre- viously been collected under the 17th section of the act of June 30, 1864 Upon merchan- dise brought from Cuba and Porto Eico in Spanish vessels this discriminating impost duty still attaches. A Spanish vessel leaving a port of Spain for a port in Cuba, but not finding there a satis- factory market, proceeding, without breaking bulk or taking in any goods at said island, to a port in tbe United States, would not, nor her cargo, on entry be subject to any other o." higher duties of tonnage or imposts than she would be if coming direct from a port of Spain to the United States; Ihe voyage, under the circumstances, being regarded as continuous. Art. 285. Swiss Confederatio)i.—Con-veni\on November 25, 1850,'proclaimed November 9, 1855 (11 Stat., 587). By this convention it is stipulated in the 8th, 9th, 10th, and 11th articles that in all that relates to the importation, exportation, and transit of their respective products, the United States and the said Confederation shall treat each other reciprocally as the most favored na- tion, union of nations, state, or society. Neither of the contracting parties to impose any higher or other duties upon the importation, exportation, or transit of the natural or indus- trial productions of the other, than are or shall be payable upon the like articles, being the produce of any other country, not embraced within its present limits. Each of the con- tracting parties engaging itself not to grant any favor in commerce to any nation, union of nations, state, or society, which shall not immediately be enjoyed by the other party ; and should one of the contracting parties impose diflerential duties upon the products of any nation, the other party to be at liberty to determine the manner of establishing the crigin of its own products d-sstined to enter tlie country by which the diflerentinl duties are imposed. By the 12th article of the convention it is provided that no port of the United States shall bo closed to articles arriving from Switzerland when convej'cd in vessels of the United States, or ill vessels of any country having fiee access to the ports of said States Swiss luerchan- See " Addenda," p. ( 58 COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS dise, therefore, arriving under the flag of the United States, or undor that of one of th« nations most favored by them, is to pay the same duties as the merchandise of such nation. Under any otlier Hag it is to be treated as the merchandise of the country to wiiich the vessel belongs. In accordance with these stipulations, ii has been decided that Swiss goods imported in French ve.s.sels are not liable to discriminating duty, no such duty b.^ing chargeable on the products or manufactures of France, when directly imported from that country. Art. 286. Tripoli. — By treaty of June 4, 18i)5 (8 Stat., 214), vessels are to bi' recijirocally (abject to the same duties and charges and enjoy the same privileges as the most fiivored nation, and must be provided with proper passports. Art. 287 Tunis — By treaty of August, 1797, modified by convention of March 26, 1799 (8 Stat., 157), and by subsequent article- of F(^hruary 21, 1824 (8 Stat , 298), and ratified by the United States Senate January 13, 1825, vessels of the United Stales may enter all ports of Tunis on paying the usual duties paid by vessels of the most favored nations. Com- merce with Tunis, under the United States flag, to be conducted on precisely the same foot- ing, as to import duties, fees, and all charges whatsoever, as is commerce under the flag of the most favored nation. Art. 288. Vessels belonging to nations not enumerated in this chapter fall in Class 3 and are subject to the exactions indicated in Article 277. ADDENDA. Great Britain, Denmark, Austro-Hungary, and the German Empire, having adopted a mode of admeasurement of vessels similar to that of the United States, Art. 137 of the Treasury Regulations of January 1st, 1874, makes the following provisions, to wit: "That vessels of those countries whose registers indicate their tonnage under the present law, shall be taken in ports of the United States to be of the tonnage so expressed in their documents, with the addition of the amount of the deductions made under such law not authorized by the admeasurement law of the United States." " Usually the gro.ss tonnage maybe ascertained from the register. In such cases the vessel will be entirely exempt from admeasurement.'' " If the gross tonnage is not indicated by the register, it may be necessary to measure the spaces appropriated to crew and to engines below the upper deck whose tonnage has been deducted under their law ; but the admeasurement will be made only when and to such extent as absolutely necessary." " Fees will be charged only for the services actually performed, and no more.^' By Treasury Circular of January 2d, 1874, these regulations are extended to Italian ves- sels thus measured, similar courtesies having been extended by all the above nations to vessels of the United States. France. — A proclamation of the President of the United States, dated September 22d, 1873, directs that on and after the 1st day of October, 1873, the discriminating duty of ten per centum ad valorem, directed by proclamation of October 30th, 1872, to be assessed and collected "upon all merchandise imported in French vessels from countries other than France," shall be abolished. {See Treasury Circular, Sept. 27th, 1873.) Canadia?! Coasting Trade. — The following Treasury Circular was issued March 30th, 1874. "For the information of all concerned, the following extract is published frcfn a recent act of the Dominion of Canada, which went into operation on the sixteenth of March, instant: " An Act respecting the coasting trade of Canada. (Assented to 12th May, 1870.) " No goods or passengers shall be carried by water, from one port of Canada to another, except in British ships; and if any goods or passengers are so carried, as aforesaid, contrary to this act, the master of the ship or vessel so carrying the same shall forfeit the sum of four hundred dollars, and any goods so carried shall be forfeited, as smuggled, and such ship or vessel may be detained by the Collector of Customs, at any port or place to which such goods or passengers are brought, until such penalty is paid, or security for the payment thereof given to his satisfaction, and until sui.h goods (if any) are delivered up to him, to be dealt with as goods forfeited under the ]irovisions of the act passed in the thirty-first year of Her Majesty's reign, and entitled ' An act respecting the customs.' " It will bo observed, however, that by Article 30 of the recent treaty between the United States and Great Britain, citizens of the first-named country may carry in United States vessels wi'bout payment of duty, goods, wares, and merchandise fron one port or COMMERClAi. INTERCOURSE WITH FOREIGN NATIONS. 59 place in the British. Possession? of North America, to another port or place within the said Possessions, if a portion of such transportation is made through the territory of the United States by land carriage and in bond, under rules agreed upon between the two governments; and that by Article 26 the navigation of the rivors St. Lawrence, Yukon, Porcupine, and iJtikine is left open under certain regulations." "Treasury Department, " Washington, D. C, January 10, 18". 1. " You are hereby informed that, by an Executive Order dated the 3d instant, the tariff i:f fees prescribed by the Consular Regulations for the sealing of cars coming into the Unitea States from Canada, and for the certificate to the manifest, has been modified so as to here- »fter require a fee of 25 cents for both of said services, instead of 25 cents for each, as formerly. '• Wm. a. RiCnARDSON, "Secretary." Opening of Tonquin Ports. — The ports of Haiphong and Hanoi, iri Tonquin, were opened to foreign commerce September 15th, 1875. (S. S., 2502 ) Recognition of Judicial Tribunals in Egypt. — Under the authority of the Act of March 23d, 1874, the President of the United States, by proclamation dated'JMarch 27th, 1876, after reciting said Act, and that satisfactory information had been received by him that the Gov- ernment of Egypt had organized other tribunals on a basis likely to secure to citizens of the United States in the dominions subject to said Government, the impartial justice which they then enjoyed there under the judicial functions exercised by the Minister, Consul, or other functionaries of the United State.-;, pursuant to the Act of Congress approved June 22d, 18fiO, " suspended the operation of the said Act of June 22d, 1860, as to the said dominions subject to the Government of Egypt, in which such tribunals have been organized, so far as the jurisdiction of §aid tribunals may embrace matters cognizable by the Minister, Consuls, or other functionaries of the United States in said dominions, except as to cases actually commenced before the date " of said proclamation. (19th Stat., Proclamation No. 3.) 60 CONSULAR REGULATIONS. CONSULAR REGULATIONS RELATING TO THE AUTHENTICA- TION OF INVOICES. Prescribed by the President of the United States, May 1, 1881. AETICLE XXX. TREASURY REGULATIONS. 636. The instructions in this article have been carefully revised by the Treas- ury Department, and have the sanction of the Secretary of the Treasury. Con- sular officers will take particular note of the forms in which several important changes have been made. 1. Authentication of Invoices of Importations into the United States. 637. All invoices of importations from countries in which there are such offi- cers* must, before the shipment of the merchandise, be produced to and au- thenticated by the United States Consular Officer nearest the place of shipment for the United States. • 638. By the place of shipment is meant the place where the merchandise has been manufactured, finished, or finally prepared for exportation, and wliere the journey to the United States commences, and is not necessarily the place where it is actually put on board ship. Exceptions to this rule may be made in cases where the principal offices of the shippers are in one place while the goods are manufactured at, or shipped from, another place; as, for instance, where the merchant resides in London and has his manufactory at Glasgow, invoices of such goods shipped from Glasgow to the United States may be certified by the Consular Officer at London. In all such cases, however, both the place of con- sular certification and place of actual shipment must be within the limits of the same country or political domain. 639. But no Consular Officer of the United States shall grant a certificate for goods, wares, or merchandise shipped from countries adjacent to tlie United States which have passed a Consulate after purchase for shipment. In countries adjacent to the United States the authentication may be by the Consular Offi- cer at or nearest to the port or place of clearance for the latter, provided the merchandise shall not have passed a Consulate after purchase for shipment. 640. Consular certificates are not required in connection with the entry of goods passing in transit through the United States to or from countries ad- jacent thereto under combined entry for transportation and exportation, such goods not being considered as ordinary importations. See paragraph 670 for rules as to sealing and manifesting of goods. 641. All such invoices must be in triplicate ; the three copies to be regarded as one invoice.^ and subject to only one charge for Consular certificate. The invoices, however, will be made in quadruplicate, and two of the copies, after authentication, will be delivered to the person producing them, in all cases where the merchandise is intended for transportation, without appraisement, to any of the following-named ports mentioned in section 7 of the act of June 10, 1880, viz. : To Genesee (Rochester), New York and Bufl!alo, N. Y. ; Burlington, Vt. ; Boston, Mass.; Providence, R. I.; New Haven, Hartford, and Middle- town, Conn.; Philadelphia and Pittsburgh, Pa. ; Baltimore, Md. ; Wilmington, Del. ; Georgetown, D. C. ; Norfolk and Richmond, Va. ; Wilmington, N. C. ; Charleston, S. C. : Savannah, Ga. ; New Orleans, La. ; Portland and Bath, Me. ; Portsmouth, N. H. ; Chicago, 111. ; Detroit and Port Huron, Mich.; Saint Louis, Mo. ; Saint Paul, Minn. ; Cincinnati, Cleveland, and Toledo, Ohio ; Milwaukee, Wis. ; Louisville, K_y. ; San Francisco and San Diego, Cal. ; Portland, Oreg. ; Memphis, Tenn. ; Mobile, Ala. ; and Galveston, Tex. * In countries without a United States Consular Officer, the authentication is made, 1st, by a Consul of a country in amity with the United States who resides there ; or, 2d, if there be no such Consul, then by two respectable resident merchants. CONSULAR REGULATIONS. 61 642. The authentication must be by certificate under the Consular seal, and must be either indorsed on each copy of the invoice, or attached by tape, cord, or ribbon, passed under the seal in such manner as to secure integrity. 643. The certificate must state that the invoice has been produced to the offi- cer certifying; also the date of such production, the name and identity of the person producing, and the intended port of destination of the merchandise in the United States, as declared by such person. 644. It is desirable that it should also, as far as practicable, indicate the facts in regard to market values at the principal markets of the country of all mer- chandise the duty on which is in any respect or part based on such values. (See note to paragraph 654.) 645. The statutes fully recognized the solemnity of these certificates, and the importance of Consular fidelity in regard to them ; but Consular Officers are not to consider themselves authorized absolutely to withhold their certifi- cates, even when they believe the cost or market-values set forth in the invoice to be too low. The form of Consular certificate is given in Form No. 140. 646. But in all such cases they will, on due investigation, certify on the in- voice what, in their opinion, is such true market-value, and let the importer take the hazard of satisfying the customs officers of the contrary. To facilitate this, every invoice should, upon its face, at the right-hand margin, have a blank column for "Consular corrections of invoices," in which, when he deems it necessary, the Consular Officer may enter in figures what he regards as the true values at the principal markets of the country, and certify accordingl3\ He must also immediately advise the Department of State of the grounds on which he bases his judgment. 647. It is the duty of Consular Officers to acquaint themselves as thoroughly as possible with market-values at the principal markets of their districts; with the weights, measures, tares, bounties, etc., there used ; and in general with all requisites to enable them to certify intelligently. They ma}^ retain invoices for a reasonable time for proper inquiry. 648. To judge correctly the market-value of any given article, it will oftea be important to inquire carefully as to prices in sales thereof for other markets than our own. When the United States are the only or principal consumers, and fictitious sales to create nominal values are detected. Consuls should ascer- tain the actual cost of production, and add the customary percentage for profits. In such cases especial care is enjoined as to certificates. 649. They will, in all proper cases, and particularly as to textile fabrics, re quire samples of the merchandise to be deposited with them, especially when the invoice descriptions of merchandise are not specific and full enough to en- able them, or customs officers, intelligently to judge of the market-value with- out inspection of the merchandise itself. It is particularly enjoined upon Con- sular Officers in Great Britain, France, Switzerland, Italy, Austria-Hungary, Belgium, Germany, China, and Japan, generally to require samples of all mer- chandise imported from these countries, of a nature to be sampled. 650. All samples must be accompanied by a card (see Form No. 147)*cr statement, which, if practicable, shall be attached thereto, containing the par ticulars indicated on tlie form prescribed by the Department, including tlie ci r- tificate at the bottom thereof, which must be signed by the shipper or his agent ; and samples of textiles and fibrous goods must be in triplicate, and of such size as may be indicated by tlie proper revenue officer of the Treasury Dei^arttnent, 651. One of the triplicate sainph'S should be retained at the Consulate, one sent to the office of the Board of General Appraisers in New York, and one sent to the collector of customs of the port of destination of the goods All other samples, when not too bulky, heavy, or fragile, should be forwarded to the collector of the port to which the merchandise is destined at the same time with the triplicate invoice. But in all cases it is left to the judgment of the * The forms referred to in these regulations are given in the volume of Consular Regulations published by the State Department, but not in this book. 62 CONSULAR REGULATIONS. Consular Officer to determine whether it is practicable or proper that samples should be called for from shippers for such purpose, or whether more than one sample should be required. As to standard articles of uniform character and well known to the trade, occasional samples will be sutticient, and a like discre- tion will be exercised. Samples must, in all cases when practicable, be sent to the General Appraisers when requested by them, or either of them. 652. All samples must be carefully preserved, together with the cards or statements accompanying them, and must not be suffered to be inspected or seen by others than officers or agents of the Government, except in cases of exhibition for the purpose of ascertaining or establishing the market-value or price ; in which case the name of the shipper will not be made known. 65y. Every invoice must be signed by the owners or shippers of the mer- chandise invoiced, if the same has been actually purchased ; or by the manu- facturers or owners, if the same has been otherwise obtained; or, if in either case this is impracticable, then by a duly authorized agent. (See paragraph 656.) 654. It must, when produced to the Consul, be indorsed with a declaration signed by such purchaser, manufacturer, owner, or agent, setting forth: — (o) That it is in all respects true. (6) That no different invoice of the articles therein mentioned has been, or will be, furnished to any one. (c) That it sets forth the actual quantity, respectively, of all articles therein named which are subject to specific duty. (d) That as to all articles therein named, which are subject, either wholl}' or partly, to a duty based upon tlieir value, and obtained by purchase, it contains a true and full statement of the time and place of purchase, their actual cost, and all charges upon them in the currency paid therefor; and^ when otherwise obtained, the actual market-value thereof, respectively, at the principal markets of the fcountry in which they were obtained or manufactured.* Shippers of goods subject, either wholly or partly, to a duty liased upon their value, must in all cases be required to state, separately, upon their invoices the following items, viz. : 1°. The market-value of the merchandise ; 2^. The cost of transportation to port of shipment and the costs of shipment ; H°. The amount of packing charges, including cartons ; and 4°. Commissions, etc. (e) That no discounts, bounties, or drawbacks are contained in said invoice, but such as have been actually allowed (Forms Nos. 138, 139, and 145). 655. This declaration on the part of the owner, manufacturer, purchaser, or agent, wliether under oath or not, is the verification of the invoice before ship- ment recognized and prescribed l>y tlie statutes, and must not be confounded with consular authentication. In cases where the party making the declara- tion resides at a remote distance from the Consulate where the invoice is to be autlienticated, the declaration may be made before any other Consul. This is not, however, to be understood as superseding the existing practice of requir- ing the personal presence of the party making the declaration before the Con- sul authenticating tlie invoice except in tlie cases mentioned, nor as changing the rule that invoices must l)e autlienticated by the Consular Officer nearest the place of shipment. What Consular Officer shall certify goods transported to, and imported from, intermediate ports in other countries, depends upon the fact of tlie original destination of the goods, as shown by the original invoices tiiereof, or other primary evidence. 656. The declaration should, if possible, be made by the actual owner, manu- facturer, or shipper of the merchandise. No agent must be permitted to make it, or otherwise verify tlie invoice, without having first filed with the Consul a duly-executed power of attorney, authorizing him to act for and bind his prin- * Cliquot's Champagne, 3 WaU., 114; St. Marceaux's Champagne, l£en., 241 ; also 2 Brightlv's Digest, 255, notea CONSULAR REGULATIONS. 63 cipal. (See paragraph 653.) If, however, the agent is a partner acting in be- half of his firm, a copy of the articles ot copartnership, authenticated to the satislaction of the Consul, may, if desired by the firm, be substituted. A form of power of attorney is given in Form 104. 657. When a verification by oath or affirmation of the owner, shipper, manu- facturer, or agent, is deemed necessary by tlie Consular Officer, the affiant may, in countries where an oath, to be of legal force, must lie taken before a local magistrate, or other officer, take the same before any such officer. The language and form of the oath, if taken by foreigners, should be those of their country. If Consular Officers in China and Japan shall be satisfied, in any case, tliat it is not practicable to take the oath required by law, they may au- thenticate the invoice and proceed without tlie oath, as in cases where none is required ; leaving all questions in regard thereto to l)e disposed of by the proper authorities in the United States. 658. Consular Officers are forbidden to be in any way interested in the fees, or to interfere with the selection of such magistrate or other officer. They may, in their discretion, on points on which they are in doulit, examine experts and others, either on affidavit or orally, without cliarge or expense to the United States Government. 659. To facilitate the operations of the custom-house. Consuls will take care that, when practicable, all invoices are properly folded and indorsed, and all blanks properly filled. 660. One invoice must not embrace merchandise shipped by two or more vessels. 661. Every invoice must truly state quantities in the weights and measures of the country or place from which the importations are made, without respect to those of the United States, and should set forth the quantity by weight of all woolen, worsted, mohair, and mixed goods (excepting carpeting and bunt- ing) ; also of cotton-bagging, of crinoline, of corset, and hat steel wire, and the quantity by weight, measure, or tale, respectively, of all other goods the duty on which is estimated partly on either weight, measure, or tale. 662. When the value of a foreign currency mentioned in the invoice is not fixed in pursuance of United States laws, as set forth in the annual estimates of values (Form No. 148), or shall be depreciated, or have been debased sub- sequently to the passage of such laws, the invoice must be accompanied by a Consular certificate (Form No. 144), showing the value of such currency in United States gold dollars. No such certificates are required as to invoices of Swiss goods, made out in the franc federal; the franc of France being the standaid value thereof. 663. The Consular Officer must return one of the triplicates to the person producing them ; file one in his office for careful preservation ; and, as soon as practicable, transmit the remaining one directly to the collector of the port of destination of the merchandise, either by the master of the vessel in which shipment is made < r by mail, and without the intervention of any party in in- terest. 664. Prior to forwarding the last-named copy, the Consul shall stamp, near the bottom of its first page, at the left hand corner, and upon his certificate (on wliich he shall personally write his name), the amount of the invoice, its Con- sular number, the name of tlie Consulate, and tiie amount and number of the fee received for Ihe Consular authentication. 665. The Slid cf)py (or copies, if tliere are two or more invoices to be for- warded by tlie same vessel or mail) must then be placed in an envelope, care- fully addressed to the collector, and stamped witli tlie name of the Consulate and the date. The lilank for the numbers of the invojces musi be filled in writ- mar- A small silk cord or narrow ribbon must then be passed through the en- velope, near the ends and sides, and under the Consular seal, vvith which the envelope must be earofully sealed (Form No. 142). 666. When invoices are transmitted from a Consulate in the interior, or place 64 CONSULAR REGULATIONS. of purchase, or manufacture, to the Consul of the port of shipment therein designated, to be thence forwarded to the proper collector, the package must be accompanied with a descriptive list to facilitate comparison with the ship's manifest, before taking the master's receipt, as per Forms Nos. 141 and 143. The latter Consul must see that the integrity of the package is duly secured in the manner prescribed in the preceding paragraph. 667. The copy filed in the Consulate must be carefully folded, and indorsed with its number, date, the name of the owner or shii)per, and the name of the vessel in which the merchandise is shipped. Forms of the invoice book re- quired to be kept by Consular Officers, and the digest of its contents to be sent to the Department of State, are given in Forms Nos. 117 and 133. 668. Consular Officers will, on request of the proper collectors, supply them, free of charge, with copies of any such documents on file in their offices as they may need in the discharge of their official duties. Copies prepared by other persons for their own use will, on request, be certified on payment of two dol- lars. When, however, duplicates of originals are required, or the copy is pre- pared by the Consul, the schedule fee will be exacted as for original service. They are also required to furnish to the Secretary of the Treasury, or to such officers of the customs as he may direct, as often as may be required, the prices current of all articles of merchandise usually exported to the United fetates from the port or place in which the Consular Officer is stationed. 669. If a Consular Officer ascertains and has reliable evidence of the falsity of an oath, administered either by himself or by a local magistrate whose cer- tificate he has autiienticated, he should notify the Treasury Department ; which will transmit to him the original invoice and oath, to be used, if deemed ex- pedient, in a prosecution for perjury. He should also promptly inform the Treasury Department, and the collector of the port to which goods may be des- tined, of all errors and frauds discovered in invoices that have been certified b}' him. 670. The statute authorizes the Secretary of the Treasury to make regula- tions for sealing vessels, cars, and other vehicles coming into the United States with dutiable merchandise from any contiguous foreign lands or countries. The decliaraton to be made in such case is shown in Form No. 146. Free Entry of Products of American Fisheries. 671- Fish, oil, bone, pearl-shells, and all other products of American fisheries brought into the United States from foreign places, in a vessel other than the one by which the same were taken, will be admitted to free entry only on the production to the collector of customs at the port of importation, by the master of the importing vessel, of a manifest of said articles, duly suliscribed and sworn to by the master of the fisliing vessel by which such articles were taken, and certified by the United States Consular Officer at the foreign port where the transshipment of such articles occurred. Such manifest and ceitificate will be in the form given, respectively, in Forms Nos. 157 and 158. 672. Articles the product of American fisheries in the Pacific may be landed from the fishing vessel at Panama, New Granada, and transported across the Istlimus of Panama, and shipped to a port of tlie United States, on tlie At- lantic or Gulf of Mexico, and be treated on arrival as if imported direct from the whaling or fishing ground in tlie original vessel, on due compliance with these Regulations. A manifest must be made out and verified in the manner above indicated. The United States Consul at Panama, or the revenue in- spector, if there be one, will examine the packages, and make comparison thereof with the manifest, and certify thereon the result under his hand and official seal, stating in his certificate that the articles so manifested were placed, under his inspection, on the cars or other veiiicles for transportation to tlie poit or place of shipment on the Atlantic side. On arrival of the articles at the At- lantic terminus of the route, the manifest aforesaid must be presented to the United States Consul at Aspinwall, or to the revenue inspector, if there be one, CONSULAR REGULATIONS. 65 who will certify thereon to the due shipment of the same under his inspection on board the vessel, naming the vessel and her nrister, \\>v its destination in the United States. Like proceedings will be had in case of pioducts of American fisher}' transported by the route of San Juan de Nicaragua. 673. Provision has been made by law for the free entry into the United States of animals from beyond the seas when imported for breeding purposes. The ,customs regulations require in such cases that the owner of the animals shall produce to the collector at the port of importation a certificate from the Con- sular Officer of the United States at the port of shipment, showing that the animals are, to the best of his information and belief, intended for such pur- pose, and also a statement of the owner, under oath, that the animals were purchased abroad and imported into the United States especially for breed- ing purposes. The collector must also be satisfied that the animals are of superior stock, adapted to improving the breed in the United States. The term " beyond the seas " is held to apply to any territory beyond the limits of the United States. The form of the owner's statement and the Consular certificate will be found in Form No. 66. 674. The statute also provides for the free admission of the teams of ani- mals, including tackle and harness, and the wagons, sleighs, or other vehicles drawn by such teams, when brought into the United States by emigrants. In such cases the emigrant must produce to the collector of customs at the port of importation an affidavit sliowing that the same liave been in actual use by him abroad ; that they are at the time in actual use for tlie purpose of emigra- tion ; and that they are brought into the United States for his own use and not for sale. The affidavit may be made before a collector of customs, or a Consular Officer, or before any local official qualified to administer oaths. No formal Consular certificate is required ; but if the papers for such an entry are executed before a Consular Officer the}' should be in tiie form prescribed in Form No. 93. No greater fee than fifty cents shall be collected by a Consular Offi- cer for the services rendered in sucli cases under any pretext, and his services shall include the necessary blanks and the preparation of them when required. 675. The statute provides for the entry at ports of the United States, free of duties, of paintings, statuary, fountains, and other works of art, the production of Aujerican artists. The fact of such production must be verified by the cer- tificate of a Consul or Minister indorsed upon the written declaration of the artist. The forms applicable to such cases will be found in Forms Nos. 155 and 156. 676. It frequently happens, in regard to the importation of lumber from countries adjacent to the United States, that the luml)er is imported in two or more canal-boats or barges towed by a single steamer. The regulation under which authority was given lo shippers to embrace in a single Considar certifi- cate the lumber on all the boats or barges of a tow has been rescinded. Hen- after a separate Consular ceUilicate will be required for the lumber on eac'i boat or barge of a tow, 677. Representations have from time to time been received at the r)epa)»- raent of State that shipments of general raercliandise are often divided into small lots, in order to bring each lot under the value of one hundred dollars, for the purpose of securing entry at the custom-house without, the production of Consular invoices. This division of sliipments has, in some-qnarters, grown into a general practice, and has been encouraged hitherto by the admission of such non-invoiced goods without special inquiry as to the reasons for the failure to produce verified invoices. At tlie instance of that Department the atten- tion of customs officers has been called by the Secretary of the Treasury to section 2860 of the Revised Statutes, which provides that^ except in the cases mentioned in the four preceding sections, no merchandise shall be admitted to entry from any foreign country unless an invoice^ is presented conforming to the requirements of sections 2853 to 2855 of the Revised Statutes. The prin- cipal exception to this rule is found in section 2e located. They are also requested to transmit, at least once a month, if opportunity ofiTers, to the Secretary of State and to tlie* Comptroller Oi the Treasury, the rates of exchange, and also a statement of the rates at whicii any depreciated currency of the country in which they reside is com- puted in United States or Spanish dollars, or in silver or gold coins of other countries, ol)serving in all cases of an estimate of the value of the currency in such foreign coins that their weight and standard should be made known to the Department. 572. Consular Officers will also report monthly to the Treasury Department the rates of exchange prevailing between the ports or places at which they re- side and the following places, to wit, London, Paris, Amsterdam, and Ham- burg ; also New York, and other principal ports in the United States : and they will keep the Department regularly and fully advised of the course and prog- ress of trade from the several ports of their Consulates to the United States. * ThQ first Comptroller of the Treasury. 68 CONSULAR REGULATIONS. 573. Consular Officers will forward regularly, and as often as practicable, directly to the general appraisers residing at New Yorli, Boston, Philadelphia, Baltimore, and San Francisco, such prices-current, manufacturers' statements of prices, or merchants' printed circulars of prices, and such other general in- formation as may be useful to appraisers in the discharge of their duties. They will include in their several reports, in detail, information on any other points twhich they may think proper, in order to an ascertainment of the value of "merchandise forwarded to the United States, and the assessment of the legal duties, forwarding any printed or other documents which they may think de- sirable that the Department should possess. CONSULAR SERVICE OF THE UNITED STATES. The statutes of the United States cl'assify the Consulates General, Consulates, and Com- mercial Agencies into three classes : 1. Those embraced in a schedule known as Schedule B, the incumbents of which receive a fixed salary, and are not allowed to transact business. 2. Those embraced in a schedule known as Schedule C, the incumbents of which receive a fixed salary, and are allowed to transact business. 3. All other Consulates, the incumbents of which are compensated by the fees collected in their offices, and are allowed to transact business. Under the Act of June 11, 1874, the Consulates in Schedules B and C are sub- divided into seven classes, according to salary, Schedule C embracing all of Class 7. The classification is indicated by the number annexed to each Consulate. Schedule B. (Class 1.) CONSULATES GENERAL. 2. Canton. 6. 6. Cape Town. 3. Berlin. 5. Cardiff. 6. Cairo. 6. Charlottetown,Pr. Ed'sl. 4. Calcutta. 5. Chemnitz. 6. Constantinople. 2. Chin-Kiang. 5. Frankfort-on-the-Main. 6. Clifton. 3. Havana. 5. Coaticook. 5. Kanagawa. 3. Colon. 6. London. 6. Copenhagen. 6. Melbourne. 5. Cork. 6. Mexico. 3. Demerara. 8. Montreal. 4. Dresden. 6. Paris. 5. Dublin. 6. Kio Janeiro. 6. Dundee. 5. Rome. 6. Fayal, Azores. 6. Shanghai. 6. Florence. 6. St. Petersburg. 2. Foo-Choo. 2. Tampico. 6. Fort Erie. 5. Vienna. 6. Funchal. 5. 6. Geneva. 6. CONSULATES. 6. Genoa. 3. 5. Acapulco. 6. Gibraltar. 6. 5. Aix-la-Chapelle. 6. Algiers. 3. Glasgow. 3. 6. Goderich, Canada West. 5. 5. Amoor River. 4. Hakodadi. 6. 2. Amoy. 5. Halifax. • 5. 6 Amsterdam. 4. Hamburg. 6. 4. Antwerp. 5. Hamilton, Canada "West. 6. 3 Aspinwall. 2. Hankow. 6. 6. Aukland. 3. Havre. 6. 6. Bahia. 3. Hiogo. 5. 3. Bangkok. 1. Honolulu. 6. 6. Barbadoes. 1. Hong-Kong. 6. 6. Barcelona. 6. Jerusalem. 5. 5. Barmen. 5. Kingston, Jamaica. 6. 5. Basle. 6. Kingston, Canada. 5. 5. Beirut. 6. La Rochelle. 4. 4. Belfast. 6. Laguayra. 6. 6. Bermuda. 5. Leeds. 6. 4. Birmingham. 6. Leghorn. 4. 4. Bordeaux. 5. Leipsic. 4. 3. Bradford. 6. Liege. 5. 4. Bremen. 5. Lieth. 5. 6. Bristol. 5. Lisbon. 5. 4. Brussels. *Liverpo()l. 6. 3. Buenos Ayres. 4. Lvons. 6. 6. Cadiz. 6. Mahe. 5. 2. Callao. 6. Malaga. 4. Malta. Manchester. Manheim. Marseilles. Martinique. Matamoras. Matanzas. Mauritius. Messina. Montevideo. Munich. Nagasaki. Nantes. Naples. Nassau, New Providence. Newcastle. Nice, France. Ningpo. Nuremberg. Odessa. Oporto. Osako. Palermo. Panama. Pernambuco. Pictou. Port Louis, Mauritius. Port Mahon. Port Said. Port Sarnia. Port Stanley. Prague. Prescott. Quebec. Rotterdam. San Domingo. San Juan, Porto Rico. Santiago de Cuba. Santa Cruz, West Indies. Seychelles. Sheffield. Singapore. Smyrna. Sonneberg. Southampton. St. Helena. , St. John's, Canada East. St. John's, N. B. St. Thomas. * The consulate at Liverpool is, as to salary, specially provided for. By the Art of AuKUst 15, 187G, do appropriation was '-"^'" <■'" '*^° = the Consuls at Aix la Chapi lie, Amoor ^•^"-'^ R..enf.s Mahon, Santa Cruz. W. I., Seychelles, „...r- -, --■,,- Maranham, Milan, Stettin, and the Commercial aseutat Madagascar \orr Class G to Class 5, and the to;iowins consuiaies are euiereu jii uoui i iie ulu auu um i;iu;.sc,^, .^ ". . . ..» a~^, Bermuda, Fort Erie, Port Sarnia, Quebec, Smyrna; while Windsor, Nova Scotia, is placed both in Class « and C us 7. s to salary, specially proviaea lor. appropriation was made for the salaries of the Consul Gi'neral at Tampico, oor River, Buenos Avres, Goderich, La RochelVc, Malta, Nantes, Oporto, Port les, Southampton, Swatow, Turks' Island, Windsor (Canada West), Cyprus, aranham, Milan, Stettin, and the Commercial agentat Madagascar ,, , ^ ^ ^ . . . ^ Cologne was added to the list of Class 5, Schedule B. Prescott and St. John's, Canada East, were transferred orr Class G to Class 5, and the following consulates are entered in both the 5lh and 6th classes, to wit: ^arba- ,„- .1 A„ T7„-t I?..)., Prvrt .sjnrnia Oiiphpc Sm vma ! whilfi WindsoT. Nova Scotia, is placed both in Class (i (69) 70 CONSULAR SERVICE OF THE UNITED STATES. Schedule B. (Class 1.) — Continued. 6. Stuttcjart. 4. Trinidad de Cuba. 6. Verviers. 2. Swatow. 3. Tripoli. 6. AVindsor, Canada West. 6. Tamata^?o. 3. Tunis. 6. Winnipeg, B. N. A. 6. Tampico. 4. Tunstall. 5. Zurich. 3. Tangiers. 5. Turk's Island. 2. Tien-Tsin. 6. Valencia. COMMERCIAL AGEKCIE8. 6. Toronto. 3. Valparuiso. Madagascar. 6. Trieste. 3. Vera Cruz. San Juan del Norte. Schedule C. (Class 2.) CONSULATES. 7. 7. Maranhana. Milan. 7. Truxillo. 7. Venice. 7. 7. Apia. Batavia. 7. 7. Omoa. Ovalau. 7. Windsor (Nova Scotia). 7. Zanzibar. 7. Bucharest. 7. Para. 7. 7. Cape Haytien. Ceylon. 7. 7. Rio Grande de Sul. Sabanilla. COMMERCIAL AGENCIES. 7. 7. Cy[irus. Gaspe Basin. 7. 7. Santiago (Cape Verde). Stettin. Gaboon. Lanthala. 7. Guayaquil. 7. Tahiti. St. Paul de Loando. 1. Guaymas. /. Talcahuano. Class 3. CONSULATES. Ghent. Reims. Gottenburg. Rio Hacha. Aguas Calientes. Guadeloupe. Rosario. Alicante. Guatemala. San Bias. Amapala. Hamilton (Bermuda). San Dimas. Ancona. Helsingfors. San Jose (Costa Rica). Archangel. Hobart Town. San Jose and Cape Saint Luc&f Bathurst. Laguna. San Salvador. Bergen. Lambayeque. Sonsonate. Bilbao. La Paz (Bolivia). Santa Martha. Bogota. La Paz (Mexico). Santander. Bombay. La Union. Seville. Brunswick. Londonderry. * Sierra Leone. Buenaventura. Ludwigshafen. St. Bartholomew. Carlsruhe. Manila. St. Catharine's Island. Carrara. Magdalen a. St. Christopher. Carthagena (Spain). Manzanillo (Mexico). St. John (Newfoundland). Cayenne. Maracaibo. St. Martin. Chee-Foo. Mazatlan. St. Pierre (Martinique). Chihuahua. Merida. St. Thome. Christiana. Minatitlan. Stockholm. Ciudad Bol var. Monterey. Taranto. Comayagua and Teguci- Moscow. Tehuantepec. gaipa. Mozambique. Teneriffe. Coquimbo. New Chwang. Trebisond. Cordoba. Ostend. Trinidad (Island). Corunna. Padang. Victoria. Cura9oa. Paramaribo. Warsaw. Denia. Plymouth. Zacatecas. Falmouth. Puerto Cabello. Zante. Gaiatza. Antigua. Belize. Camargo. Grand Bassa. Guerrero. Medellin. Mier. COMMERCIAL AOENCIES. Nuevo Laredo. Oajaca. Piedras Negras. Presidio del Norte. Samana. San Andres. San Luis Potosi. St. Bartholomew. St. Christopher. St. Marc. St. Pierre (Miquelon). Sydney. Tetuan. LIST OF CUSTOMS DISTRICTS, Etc. LIST OF CUSTOMS DISTRICTS, PORTS OF ENTRY AND DELIVERY, AND CUSTOMS STATIONS. Maine. Ports and Places at which Districts. Ports of Entry. Ports of Delivery. Deputy CoUectors or Surveyors are Stationed. Aroostook, Houlton, . . Bridgewater, Me. Fort Fairfield, Me. Van Buren, Me. Passamaquoddy, Eastport, . . Calais, . Calais, Me. Pembroke, . Lubec, Me. Robbinston, . Robbiuston, Me. Machias, . Machias, . . . . Jonesport, Me. Cherryfield, Me. Frenchman's Bay, . Ellsworth, . . Union River, . Sullivan's Falls, Me. South West Harbor, Me.. Bar Harbor, Me. Castine, Castine, . Blue Hill, . . Deer Island, Me. Deer Island, . Bucksport, Me. Bucksport, . Sedgwick, Me. Bangor, Bangor, . Frankfort, . Vanoeborough, Me. Hampden, . Winterport, Me ^ Belfast, Belfast, . . Prospect, . . Camden, Me. Vinal Haven, . Searsport, Me. North Haven, . North Haven, Me. Camden, . . Vinal Haven, Me. Waldoborough, . Waldoborough, . . Bristol, . Rockland, Me. Damariscotta, . Thomaston, Me. Warren, . Damariscotta, Me. Thomaston, . Saint George, Me. Gushing. Saint George. Wiscasset, . Wiscasset, . . Booth Bay, Alna. . Booth Bay, Me. Bath, . . . . Bath, . . Hallowell,. Pittston. Georgetown. - Bowdoiuham. Gardiner. Richmond. . Moose River, Me. Portland & Falmouth, Portland, . . North Yarmout Brunswick. Freeport. Harpswell. h. Saco, .... . Scarborough. Kennebunk, Kennebunk, . Wells. Kennebunk Poi t. York, . . York. • New Hampshire. Portsmouth, Portsmouth, . New Castle, Dover. Exeter. Kittery. Berwick. Vermont. . Colebrook, Me. Vermont, . Burlington, . Saint Albans, Vt. Alburgh, Vt. Alburgh Springs, Vt. Swan ton, Vt. Highgate, Vt. Franklin, Vt. Berkshire, Vt. Richford, Vt. . Troy, Vt. 72 LIST OF CUSTOMS DISTRICTS, Etc. Districts. Vermont, . Newburyport, Ports of Entry. . Burlington, Ports of Delivery. Newburyport, Gloucester, . . Gloucester, Salem and BsTerly, . Salem, Marblehead, . . Marblehead, Boston and Charleston, Boston, Plymouth, . Barnstable, Nantucket, Edgartown, New Bedford, Fall Elver, Plymouth, . Barnstable, Nantucket. Edgartown, New Bedford, Fall Elver, Massachusetts, . Amesbury. Salisbury. Haverhill. Newbury. Ipswich. . Manchester. . Dan vers. . Lynn, . Medford, . Cohasset. Hingham. Weymouth. Cambridge. Eoxbury. Dorchester. . Scituate, . Kingston, . Duxbury. Marshiield. . Sandwich, . Falmouth, Harwich, . Wellfleet, . Provincetown, Chatham, . Westport. Eochester. Wareham. Swansea. Somerset. Freetown. Berkley. Taunton. Ports and Places at which Deputy Collectors or Surveyors are Stationed. Newport, Vt. Derby, Vt. Island Pond, Vt. Windmill Point, Vt. Canaan, Vt. Lynn, Mass. Cohasset, Mass. Scituate, Mass. Duxbury, Mass. Wellfleet, Mass. Hyaunis, Mass. Provincetown, Mass. Woods' Holl, Mass. Chatham, Mass. South Dennis, Mass. Vineyard Haven, Mass. Rhode Island. Newport, . Bristol and Warren, Providence. Newport, Bristol and Warren, Providence, North Kingston. Tiverton. Barriugton. Pawtuxet. East Greenwich. Stonington, New London, Middletown, Stonington, New London, Middletown, New Haven, New Haven, Connecticut. . Pawcatuck Elver, Norwich. Groten. Lyme. Saybrook, . Kellinsworth. Haddam. East Haddam. Cliatham. Weathersfield. Glastenbury. Hartford. East Hartford. Windsor. East Windsor. Guilford. Brauford. Mystic, Conn. Westerly, Conu. Pawcatuck, Conn. Hartford, Conn. LIST OF CUSTOMS DISTRICTS, Etc. 73 Districts. New Haven, Fairfield, . Ports of Entry. New Haven, Bridgeport, Ports of Delivery. Milford. Derby. Norwalk, . Stratford. Stamford. Greenwich. Ports and Places at which Deputy Collectors or Surveyors are Stationed. Norwalk, Conn. New York, Sag Harbor, City of New York, Sag Harbor, New York, Jersey City, Champlain, PlattsbuTgh, Greenport, New Windsor, Newburg, . Poughkeepsie, Esopus, Kinderhook. Albany, Hudson. Troy. Ehinebeck Landing. Cold Spring, Port JetFerson. Patchogue. Whitehall, . Fort Covington, Oswegatchie, Cape Vincent, Ogdensbargh, Cape Vincent, Oswego, Genesee, Niagara, Oswego, .... Eiver Genesee (Eochester,) Suspension Bridge, Buffalo Creek, Dunkirk, Buffalo, Dunkirk, Barcelona. Silver Creek. Cattaraugus Creek. Greenport. N. Y. Troy, N. Y, Albany, N. Y. (Surveyor). Cold Spring, N. Y. Jersey City, N. J. Port Jefferson, N. Y. Patchogue, N. Y. Malone, N. Y. Eouse's Point, N. Y. Champlain, N. Y. Mooer's Junction, N. Y. Mooer's Forks, N. Y. Ellenburg Depot, N. Y. Chateaugay, N. Y. Trout Eiver, N. Y. Fort Covington, N. Y. Hogansburgh, N. Y. Whitehall, N. Y. Morristown, N. Y. Waddington, N. Y. Lisbon, N. Y. Louisville, N. Y. Massena, N. Y. Hammond, N. Y. Clayton, N. Y. Alexandria Bay, N. Y, Sackett's Harbor, N. Y. Dexter, N. Y. Milieu's Bav, N. Y. Sandy Creek, N. Y. Henderson, N. Y. Chaumont, N, Y. Fair Haven, N. Y. Sodus Point, N. Y. Pultneyville, N.Y. Oak Orchard, N.Y. j navg'n Charlotte, N. Y. Niagara Falls, N. Y Port Day, N. Y. Tonawanda, N. Y. Lewiston, N. Y. Wilson, N. Y. Olcott, N. Y. Youugstown,N.Y. Yates Eiver, N.Y. J NorthlBuffalo, N. Y. Black Eock Ferry, N. Y. Tonawanda, N. Y. International Bridge, N. Y East Buffalo, N. Y. During During naviga- tion. 74 LIST OF CUSTOMS DISTRICTS, Etc. New Jersey. Districts. Newark, Perth Amboy, . Little Egg Harbor, Great Egg Harbor, Bridgeton, . Burlington, Ports of Entry. Newark, . Perth Amboy, Tuckertou. Somers' Point, Bridgeton, . Burlington, Ports of Delivery. Elizabeth. New Brunswick, Middletown Point. Ports and Places at which Deputy Collectors or Surveyors are Stationed. Point Pleasant, N. J. Bargaintown, N. J. Atlantic City, N. J. Salem, . . . Mauricetown, N. J. Port Elizabeth, . . Goshen, N. J. Lamberton (Trenton), Trenton, N. J. Pennsylvania, Philadelphia, . . Philadelphia, . Camden, . Camden, N. J. Chester, Chester, Pa. Erie, . . Erie. Pittsburgh, . Pittsburgh. Delaivare. Delaware, . . Wilmington, , New Castle, Seaford, Del. Port Penn, New Castle, Del. Delaware City, . Lewes, Del. Maryland. Eastern, . Crisfield, . . Salisbury. Baltimore, . . Baltimore, . . Cambridge, Easton. Havre de Grace. Havre de Grace, Annapolis, . . Annapolis, . Benedict, . . Lower Marlborough. Town Creek. Silvey's Landing. Cedar Point. Nottingham. Saint Mary's. Town Creek, Md Georgetown, District of Columbia, Georgetown, Washington, D. C. Virginia. Cherrystone, . . Cherrystone (Eastv'e), Snow Hill, Folly Landing, Alexandria, . . Potomac. . Tappahannock, . . Port Royal. Fredericksburgh . Yeocomico. . Newport News, . . Yorktown, Norfolkt&Portsmouth, Norfolk&Portsmouth, Suffolk. Smithfield. Petersburgh, . . P'sburgh to City Point, .... Richmond, . . . Richmond, .... . . Alexandria, Tappahannock, Yorktown, . Onancock, Ya. Chincoteague, Va. Yorktown, Va. City Point, Va. West Point, Va. Albemarle, Pamlico, Beaufort, . Wilmington, Edenton, . New Berne, Beaufort. Wilmington. North Carolina. Elizabeth City, N. C. Washington, N. C. Portsmouth, N. C. Hatteras, N. C. LIST OF CUSTOMS DISTRICTS, Etc. 75 Districts. Georgetown, Charleston, Beaufort, . Savannah, . Brunswick, Saint Mary's, South Carolina. Ports of Entry. Ports of Delivery. Ports and Places at which Deputy Collectors or Surveyors are Stationed. Georgetown. Charleston. Beaufort, Port Eoyal, S. C. Coosaw, S. C. Savannah, . Brunswick, Saint Mary's. Georgia. . Augusta. . Frederica, Darien. Atlanta. Darien, Ga. Fernandina, Saint John's, Saint Augustine, Key West, Saint Mark's, Apalachicola, Pensacola, . Fernandina. Jacksonville, Saint Augustine, Key West, Cedar Keys, Florida, Apalachicola, Pensacola, . Tampa, Saint Mark's, Magnolia. Mayport, Fla. Indian Eiver, Fla. Punta Rassa, Fla. Tampa, Fla. Charlotte Harbor, Fla. Manatee, Fla. Saint Mark's, Fla. West Pass, Fla. Saint Andrew's Bay, Fla. Mobile, Mobile, Alabama, . Montgomery. Mississippi, Pearl River, Natchez, Vicksburg, . New Orleans, Shieldsborough, Natchez, Vicksburg. New Orleans, Teehe, Brashear(Morgan C'y), East Pascagoula, Pearlington. Ship Island. Grand Gulf. Louisiana. . Wheeling, W. Va., . Cincinnati, Ohio, Louisville, Ky., Saint Louis, Mo., Nashville, Tenn., Memphis, Tenn., Evansville, Ind., Burlington, Iowa, Galena, 111., Cairo, 111., . Dubuque, Iowa, Leavenworth, Kans. Omaha, Nebr., . Kansas City, Mo., Saint Joseph, Mo., Shreveport, La., La Crosse, Wis., Chattanooga, Tenn., , Portsmouth, Ohio, , Pascagoula, Mi Wheeling, W. Va Cincinnati, Ohio. Louisville, Ky. Saint Louis, Mo. Nashville, Tenn. Memphis, Tenn. Evansville, Ind. Burlington, Iowa. Galena, 111. Cairo, 111. Dubuque, Iowa. Omaha, Nebr. Kansas City, Mo. Saint Joseph, Mo. Shreveport, La. La Crosse, Wis. Chattanooga, Tenn, Portsmouth, Ohio. Calcasieu Pass, La. Galveston, Saluria, . . Galveston, Indianola, . Texas. . Sabine, . . Houston, . . San Antonio, Sabine Pass, Texas. Houston, Texas. Eagle Pass, Texas. San Antonio, Texas. Del Rio, Texas. 76 LIST OF CUSTOMS DISTRICTS, Etc. Districts. Corpus Christi, Ports of Entry. Corpus Christi, . Ports of Delivery. . Aransas, . Brazos de Santiago, . Brownsville, Paso del Norte, San Diego, Wilmington, San Francisco, Humboldt, . El Paso, San Diego. Wilmington, San Francisco, Eureka, California, Santa Barbara. San Buenaventura. Hueneme. Vallejo. San Luis Obispo, Crescent City. Ports and Places at which Deputy Collectors or Surveyors are Stationed. Laredo, Texas. Carrizo, Texas. Aransas Pass, Texas. Point Isabel, Texas. Edinburgh, Texas. Eio Grande City, Texas. Eoma, Texas. Santa Maria, Texas. Salado, Texas. San Elizario, Texas. La Noria, Texas. Presidio del Norte, Texas. Demiug, N. M. Tucson, Ariz. Yuma, Ariz. Charleston, Ariz. Arivaca, Ariz. Calabasas, Ariz. Line City (Isaacson), Ariz. San Luis Obispo, Cal. Oregon and Washington Territory, So. Dist. of Oregon, . Coos Bay (Emp. City), Ellensburg. Port Orford. Gardner. Yaquina, . . . Yaquina, . . . Newport. Oregon, . . . Astoria. Willamette, . . Portland. Puget Sound, . . Port Townsend, Sooyoos and Colvill, W. T. San Juan&FridayHb'r,W.T. Alaska, Alaska, Sitka, Montana and Idaho, Montana and Idaho, Fort Benton. Minnesota, Duluth, . Milwaukee, Saint Vincent, Duluth. Milwaukee, Minnesota, . Saint Paul, Wisconsin, Kenosha, Racine, Sheboygan Green Bay, Depere, Sehorn, W. T. Wrangel, Alaska. Kodiak, Alaska. Onalaska, Alaska. Neeche, Dak. Saint Paul, Minn. Bismarck, Dak. Turtle Mountain, Dak. Pembina, Dak. Kenosha, Wis. Manitowoc, Wis. Green Bay, Wis. "I During Sheboygan, Wis. > naviga- Eacine, Wis. J tion. Michigan, . Grand Haven, Michigan, . Cheboygan, St. Ignace, Mich. D'ng nav. Cheboj'gan, Mich. Mackinac, Mich. Charlevoix, Mich. ) During Frankfort, Mich. J nav'n. Manistee, Mich Ludington, Mich. LIST OF CUSTOMS DISTRICTS, Etc. 77 Districts. Michigan, . Torts of Entry. Grand Haven, . PortB of Delivery. Cheboygan, Huron, " Port Huron, Detroit, Superior, . Ports and Places at which Deputy Collectors or Surveyors are iStationed. Pentwater, Mich. ] During Montague, Mich. > navi- P't Sherman, Mich. J gation. Muskegon, Mich. Holland, Mich. "1 Saugatuck, Mich. [ During S'th Haven, Mich. [■ navi- Benton Hb'r,Mich. I gation. St. Joseph, Mich. J Algonac, Mich. Alpena, Mich. 1 During Au Sable, Mich, f nav'n Bay City, Mich. East Saginaw, Mich. East Tawas, Mich. I During Lexington, Mich. J nav'n. Marine City, Mich. Port Austin, Mich. 1 During P't Crescent, M'h. > navi- Sand Beach, Mich, j gation. Saint Clair, Mich. Detroit, Grosse Isle, Mich. Wyandotte, Mich. Mount Clemens, Mich. Springwells, Mich. Newport, Mich. Ecorse, Mich. Grosse Point, Mich." New Baltimore, Mich. Trenton, Mich. Gibraltar, Mich. Monroe, Mich. Eockwood, Mich. L'Ause, Mich. Houghton, Mich. Ashland, Mich. Bayfield, Mich. Escanaba, Mich. Menominee, Mich. Detour, Mich. Sault St. Marie, Mich. White Fish Point, Mich, Isle Eoyal, IJich. Indiana and Illinois, Marquette, Sault Saint Marie, Mackinaw, Chicago, , Chicago, . Waukegan, Michigan City. . Michigan City, Ind. Indiana. Indianapolis, . Indianapolis, Ind. Ohio, Miami, Sandusky, Cuyahoga, Toledo. Sandusky, Cleveland, . . Fairport, Colorado, Denver, Kelly's Island, Ohio. Marble Head, Ohio. Put-in Bay, Ohio. Vermillion, Ohio. Huron, Ohio. Port Clinton, Ohio. Fremont, Ohio. Lorain, Ohio. Fairport, Ohio. Ashtabula, Ohio. Conneaut, Ohio. Amherst, Ohio. Denver, Col. 78 LIST OF CUSTOMS DISTRICTS, Etc. POETS AT WHICH MERCHANDISE MAY BE ENTERED FOR TRANSPORTA- TION TO OTHER PORTS WITHOUT APPRAISEMENT, UNDER THE ACT OF JUNE 10, 1880. Boston, Mass. Baltimore, Md. Bath, Me. Chicago, 111. Charleston, S. C. Cleveland, Ohio. Detroit, Mich. Galveston, Texas. Mobile, Ala. New York, N. Y. New Orleans, La. Norfolk, Va. Philadelphia, Pa. Portland, Me. Port Huron, Mich. Pensacola, Fla. Rochester, N. Y. Savannah, Ga. San Francisco, Cal. Toledo, Ohio. PORTS TO WHICH MERCHANDISE MAY BE TRANSPORTED WITHOUT AP- PRAISEMENT UNDER THE ACT OF JUNE 10, 1880. Atlanta, Ga. BumUo, N. Y. Burlington, Vt. Boston, Mass. Baltimore, Md. Bath, Me. Charleston, S. C. Chicago, 111. Cincinnati, Ohio. Cleveland, Ohio. Detroit, Mich. Denver, Col. Georgetown, D. C. Galveston, Texas. Hartford, Conn. Indianapolis, Ind. Kansas City, Mo. Louisville, Ky. Middletown, Conn. Milwaukee, Wis. Memphis, Tenn. Mobile, Ala. New York, N. Y. New Haven, Conn. Norfolk, Va. New Orleans, La. Providence, R. I. Philadelphia, Pa. Pittsburgh, Pa. Portland, Me. Portsmouth, N. H. Port Huron, Mich. Portland, Oregon. Rochester, N. Y. Richmond, Va. Savannah, Ga. Saint Louis, Mo. Saint Joseph, Mo. Saint Paul, Minn. San Francisco, Cal. San Diego, Cal. Toledo, Ohio. Wilmington, Del. Wilmington, N. C. PORTS DESIGNATED BY THE PRESIDENT OF THE UNITED STATES, PUR- SUANT TO SECTION 2866, R. S., FROM WHICH IMPORTED MERCHANDISE MAY BE FORWARDED IN BOND IN TRANSIT THROUGH THE UNITED STATES TO OR FROM THE DOMINION OF CANADA, UNDER THE TREATY OF WASHINGTON. Boston, Mass. Buffalo, N. Y. Baltimore, Md. Cape Vincent, N. Y. Charlotte, N. Y. Chicago, 111. Detroit, Mich. Duluth, Minn. Eastport, Me. Grosse Isle, Mich. Island Pond, Vt. Morristown, N. Y. Milwaukee, Wis. New York, N. Y. Newport, Vt. New Haven, Conn. New Orleans, La. Ogdensburgh, N. Y. Oswego, N. Y. Philadelphia, Pa. Port Huron, Mich. Portland, Me. Pembina, Dak. Saint Vincent, Minn. Richford, Vt. Rouse's Point, N. Y. Saint Albans, Vt. Suspension Bridge, N.Y. Vanceborough, Ma. Whitehall, N. Y. PORTS DESIGNATED BY THE SECRETARY OF THE TREASURY, UNDER AUTHORITY OF SECTION 3005, R. S., FROM WHICH IMPORTED MERCHAN- DISE MAY BE FORWARDED IN BOND IN TRANSIT THROUGH THE UNITED STATES TO THE REPUBLIC OF MEXICO. Boston, Mass. Baltimore, Md. Brownsville, Texas. Corpus Christ', Texas. Galveston, Texas. New York, N. Y. New Orleans, La. Philadelphia, Pa. San Francisco, Cal. Wilmington, Cal. PORTS AT WHICH BONDED WAREHOUSES ARE ESTABLISHED. Buffalo, N. Y. Boston, Mass. Baltimore, Md. Bangor, Me Bath, Me. Belfast, Me. Booth Bay, Me. Beaufort, N. C. Burlington, Vt. Cliatliam, Mass. Castine, Me. Chicago, 111. Cleveland, Ohio. Chattanooga Tenn. Corpus Christi, Texas. Duluth, Minn. Detroit, Mich. Erie, Pa. Eastport, Me. El Paso, Texas. Ellsworth, Me. Evansville, Ind. Gloucester, Mass. Galveston, Texas. Hartford, Conn. Hiirwich, Mass. Hancock, Me. Key West, Fla. Memphis, Tenn. Mobile, Ala. Minneapolis, Minn Morristown (Ogdensbu New York, N. Y. Newburyport, Mass. New Orleans, La. New Haven, Conn. New London, Conn. Oswego, N. Y. Philadelphia, Pa. Pittsburgh, Pa. Provincetown, Mass. Plvraouth, Mass. Pliittsburgh, N. Y. Portland, Me. Portsmouth, N. H. Providence, R. I. Perth Amboy, N. J. rgh), N. Y. Portland, Ore. Rochester, N. Y. Rouse's Point, N. Y. Salem, Mass. Saint Louis, Mo. San Francisco, Cal. Saint Vincent, ISIinn. Suspension Bridge, N.Y. Savannah, Ga. Wiscasset, Me. Wilmington, N. C. Well fleet, Mass. Waldoborough, Me. Wilmington, Del. Note. — Goods in bond .arriving at the ports of Norfolk, Va., Louisville, Ky., Saint Paul, Minn., Milwaukee, Wis., Geor^'c^own, D. C, New Bedford, Mass., Albany, N. Y., Cincinnati, Ohio Brownsville, Texas, and Indianapolis, Ind., are stored in the Custom-house premises at tiiose ports. F- French. Acting Secret: iry. Treasury Department, March 27, 1883. TREASURY CIRCULAR. RELATIVE TO GUANO ISLANDS. 79 TREASURY CIRCULAR, relative to the guano islands appertaining to the united states. Treasury Department February 12, 1869. To Collectors of Customs: You will find hereto annexed a corrected list of the Guano Islands, bonded under th« Act of August 18, 1856, as appears by the bonds and papers, transmitted from the Depart- ment of State, now on file in the ofBce of the First Comptroller of the Treasury. The several islands named and described in said list having been duly bonded, and considered by the President of the United States "as appertaining to the United States," in manner and form prescribed by said Act, and, as a consequence thereof, brought under the laws regulating the coasting trade, your attention is directed to the same with a view to the proper enforcement of these laws regulating intercourse with said islands. By the first proviso of the second section of the above-named Act [11 Stat., p. 119,] it is provided : "That no guano shall be taken from said islands, rock, or key, except for the use of citizens of the United States, or of any person resident therein." [it in case of single books weighing in excess of that amount, and except for books and docimients published or circulated by order of Congress, or official matter emanating from anv of the departments of the government, or from the Smithsonian Institution, or which is not declared non-mailable under the provision of sec- tion thirty-eiglit hundied and ninety-three of tlie Revised Statittes, as amended by the act of July twelfth, eighteen hundred and seventy-six, or matter appertaining to lotteries, gift con- certs, or fraudulent schemes or devices. Sec. 21. That all matter of the fourth class sliall be subject to examination and to a postage charge at the rate of one cent an ounce or fraction thereof, to be prepaid by stamps affixed. U any matter excluded from the mails by the preceding section of this act, except that declared non-mailable by section thirty-eight hundred and ninety-three of the Revised Statutes as amended, shall, by inadvertence, reach the office of destination, the same shall be delivered in accordance with its address: Hrovlded, That the party addressed shall furnish the name and address of the sender to the postmaster at the office of delivery, who shall immediately report the facts to the Postmaster General. If tiie fierson addressed refuse to give the required infor- mation, the postmaster shall hold the package subject to the order of the Postmaster General. All matter declared non-mailable by section thirty-eight hundred and ninety-three of the Re- vised Statutes as amended, wiiich shall reach the office of delivery, shall be held by the post- master at the said office subject to the order of the Potiiiasier (ieneral. Sec. 22. That mailable matter of the sefonrl class shall contain no writing, print, mark, or sign thereon or therein in addition to the origin. d print, except as herein provided, to wit, the 84 EXTRACTS FROM POST OFFICE ACTS. qame and address of the person to whom the matter shall be sent, and index figures of subscrip- tion book, either written or printe ., the printed title of the publication, the printed name and address of the publisher or sender of the same, and written or printed words or figures, or both, indicating the date on whicii the subscription to such matter will end. Upon matter of the third class, or upon the wrapper inclosing the same, the sender may write his own name or address thereon, with the word " from " above and preceding the same, and in either case may make simple marks intended to designate a word or passage of the text to which it is desired to call attention. There may be placed upon the cover or blank leaves of any book or of any printed matter of the third class a simple manuscript dedication or inscription that does not partake of the nature of a personal correspondence. Upon any package of matter of the fourth class the sender may write or print his own name and address, preceded by the word " from," and there may also be written or printed the number and names of the articles inclosed ; and the sender thereof may write or print upon or attach to any such articles, by tag or label, a mark, number, name, or letter, for jttirpose of identification. Sec. 23. That matter of the second, third, or fourth cla^^s, containing any writing or printing otlier than indicated in the preceding section, or made in the manner otiier than therein indi- cated, shall not be delivered e.xcept upon the payment of postage for matter of the first class, deducting therefrom any amount which may have been prepaid by stamps aflSxed to such mat- ter; and any person who sliall conceal or inclose any matter of a higher class in that of a lower class, and deposit, or cause the same to be deposited, for conveyance by mail, at a less rate than would be charged for both such higher and lower class matter, shall, for every such offence, be liable to a penalty of ten dollars : Provided, however. That nothing herein contained shall be so construed as to prevent publishers of the second class and news agents from inclosing, in their publications, bills, receipts, and orders for subscription thereto; but such bills, receipts, and orders shall be in such form as to convey no other information than the name, location, and subscription price of the publication or publications to which they refer. Sec. 24. Tiiat the Postmaster General may prescribe, by i-egulation, the manner of wrapping and securing for the mails all packages of matter not charged with first class postage, so that the contents of such packages may be easily examined ; and no package, the contents of which cannot be easily examined, shall pass in the mails, or be delivered at a less rate than for matter of the first class. Sec. 25. That publications of the second class, one copy to each actual subscriber residing in the county where the same are printed, in whole or in part, and pnblisiied, shall go free through the mails ; but the same shall not be delivered at letter-carrier offices, or distributed by carriers, unless postage is paid thereon at the rate prescribed in section thirteen of this act : Pr/vided, That the rate of postage on newspapers, excepting weeklies, and periodicals not exceeding two ounces in weight, when the same are deposited in a letter-carrier office for delivery by its car- riers, shall be uniform at one cent each; periodicals weighing more than two ounces shall be suijject, when delivered by such carriers, to a postage of two cents each, and these rates shall be prepaid by stamps affixed. Sec. 26. Tliat all mail-matter of the first class upon which one full rate of postage has been prepaid, shall be forwarded to its destination, charged witli the unpaid rate, to be collected on delivery; but postmasters, before delivering the same, or any article of mail-matter upon wliich prepayment in full has not been made, shall affix, or cause to be affixed, and cancelled, as ordi- nary stamps are cancelled, one or more stamps equivalent in value to the amount of postage due on such article of mail-matter, which stamps shall ne of such special design and denomination as the Postmaster General may prescribe, and which shall in no case be sold by any posmaster, nor received by him in prepayment of postage. Sec. 3.3. That so much of this act as is embraced in sections four to thirty-one, both inclusive, shall take effect from the first day of May, 1879; and all acts, or parts of acts, inconsistent with the provisions of this act, are hereby repealed. March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. 92.) Chap. 453. — An act making Appropriationft for the Service of the Post- Office Department for the fiscal Year ending June thirtieth, eighteen hundred and eighty-four, and for other Purposes. Sec. 1 Upon all matter of the first class, as defined by cha])ter one hundred and eighty of the laws of Congress, approved March third, eighteen hundred and seventy-nine, entitled ''An act making .\pi)ropriations for the Service of the Post-Office Department for the fiscal Year ending June thirtietli, eighteen hundred and eighty, and for otlier Purposes," and by that act declared subject to postage at the rate of three cents for each half ounce or fraction thereof, postage shall be charged, on and after the first day of October, a.d. eighteen hiuidred and eighty-three, at the rate of two cents for each iialf ounce or fraction thereof; and all acts, so far as they fi.K a different rate of postage than herein provided upon such first class matter, are, to that extent, hereby repealed. EXTRACTS FROM POST-OFFICE ACTS. 85 March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. 123.) Chap. 526. — An Act to modify the postal money-order system, and for other purposes. Sec. 1 , That for the transmission of small sums under five dollars through the mails the Postmaster-General may authorize postmasters at mone3'^-order offices to issue money-orders, without corre.sponding advices, on an engraved form to be prescribed and furnished by him : and a money-order issued on such new form shall be designated and know as a '' postal note," and a fee of three cents shall be charged for the issn^ thereof. Every postmaster who shall issue a postal note, under the authority of the Postmaster-General, shall make the same pay- able to the beai'er. when duly receipted, at any money-order office which the ren^itter thereof may select, and a postal note shall in like manner be payable to nearer when presented at the office of issue ; and after a postal note has once been paid, to whomsoever it has been paid, the United States shall not be lia- ble for any further claim for the amount thereof ; Init a postal note shall become invalid and not payable upon the expiration of three calendar months from the last day of the month during which the same was issued; and the holder, to obtain the amount of an invalid postal note, must forward it to the superinten- dent of the money-order system at Wasshington, District of Columbia, together with an application in such manner and form as the Postmaster-General may prescribe, for a duplicate thereof, payable to such holder; and an additional fee of three cents shall be charged and exacted for the issue of the duplicate. Sec. 2. That the provisions of section thirty-eight hundred and thirty-four, title fort3'-six, chapter one, and the provisions of sections four thousand and twenty-seven, four thousand and thirty, four thousand and thirty-nine, four thou- sand and fort3'-one, four thousand and forty-two, four thousand and forty- three, four thousand and forty-four, four thousand and forty five, four thou- sand and forty-six, and four thousand and forty -eight, title forty-six, chapter thirteen of the Revised Statutes, edition of eighteen hundred and seventy-eight, shall be deemed and taken to be applicable to postal notes as well as to money- orders ; and that in addition to the authority granted by section four thousand and forty-eight of said Revised Statutes to the Postmaster-General to pay out of the proceeds of the money-order business the cost of stationery and such in- cidental expenses as are necessary for the transaction of that business, he is hereby authorized to pa}' out of the proceeds of said business the compensa- tion of an agent and the necessary assistants to distribute postal notes to post- masters, and also the necessary incidental expenses of the agency; and such agent shall, before entering upon his duties, give bond for the faithful perfor- mance thereof in such sum and form and with such securit}' as the Postmaster- General may approve. And all blanks, blank-books, and printed or engraved matter supplied to postmasters by the Postmaster-General or used in his de- partment for the transaction of the money-order business shall be obtained from the lowest responsible bidders for furnishing printed and engraved matter, respectively, under separate advertisements calling for proposals to furnish the same for a period of four years, upon such conditions as the Postmaster-General may prescribe: Provided, That the Public Printer and the Chief of the Bureau of Engraving and Printing of the Treasury Department shall submit, respec- tively, estimates of the cost of furnishing such printed and engraved matter as may be required for use in the money-oider business, and the}' shall furnish such printed and engraved matter whenever upon their estimates of cost the expenditure therefor will be less than upon proposals made as above provided for. Sec. 3. That a money-order shall not be issued for more than one hundred dollars, and that the fees for money-orders shall be as foUovvs, to wit : For orders not exceeding ten dollars, eight cents. For orders exceeding ten dollars and not exceeding fifteen dollars, ten cents. 86 EXTRACTS FROM POST-OFFICE ACTS. For orders exceeding fifteen dollars and not exceeding thirty dollars fifteen cents. For orders exceeding thirty dollars and not exceeding forty dollars, twenty cents. For orders exceeding forty dollars and not exceeding fifty dollars, twenty- five cents. For orders exceeding fifty dollars and not exceeding sixty dollars, thirty cents. For orders exceeding sixty dollars and not exceeding seventy dollars, thirty- five cents. For orders exceeding seventy dollars and not exceeding eighty dollars, forty cents. For orders exceeding eighty dollars and not exceeding one hundred dollars, forty-five cents. Sec. 4. (^Relates exclusively to compensation of officers.) Sec. 5. That the Auditor of the Treasury for tlie Post-Office Department shall, as soon as practicable after the close of the present fiscal year, transmit to the Postmaster-General a statement of the aggregate amount of all money- orders which at the beginning of said year shall have remained unpaid for a period of seven years or more after the date of their issue, and as soon as practicable after the close of each fiscal year thereafter lie shall transmit in like manner a statement of the aggregate amount of all money-orders and postal notes which at the commencement of such year shall have remained unpaid for less than eight and not less than seven years after the date of their issue ; and the Postmaster-General shall cause the aggregate amount of such unj)aid order, and postal notes as reported annually by tlie Auditor to be deposited in the Treas- ury, to the credit of the Treasurer of the United States, for the service of-the Post Office Department. But nothing contained in this act shall he so construed as to prevent the payment, out of current money -order funds, by duplicate issue under the authority of the Postmaster General, of an}' lost or invalid money- order or of any invalid postal note more than seven years old, upon the presenta- tion of satisfactory' proof to the Postmaster-General of the ownership of such money-order or upon the production of such invalid postal note in accordance with the provisions of section one of this act ; and the total amount of such lost or invalid monej^-orders and invalid postal notes more than seven years old paid during each year by duplicate shall be deducted from the aggregate amount of iin[)aid money-orders and postal notes to be deposited at the close thereof in the Treasury as hereinbefore provided. Sec. 6. That all laws or parts of laws inconsistent with the provisions of this iict shall be void in so far as they may apply to cases which may arise under this act: Provided., That the provisions of tliis act shall be put into operation by the Postmaster-General within six months after the date of its approval by the President. June 9, 1884. (U. S. Statutes at Large, Vol. XXIII., p. 40.) Chap. LXXIII. — An Act fixing the rate of postage to be paid upon mail matter of the second class when sent by persons other than the publisher or news agent. That the rate of postage on newspaper and periodical publications of the second class, when sent by others than the publisher or news agent, shall be one cent for each four ounces or fractional part thereof, and shall be fully prepaid by postage- stamps aflBxed to said matter. MANIFESTS AND CLEARANCES. 87 MANIFESTS AND CLEARANCES. CIRCULAR 7b Collecton and Surveyors of Customs on the Northern^ Northeastern^ and Northwestern Frontiers of the United States. Treasury Department, September 26, 1865. In order to secure uniformity in the practice of Customs Officers on our northern, north- eastern, and north western frontiers, in regard to manifests and clearances, this Department deems it advisable to issue the following instructions : The second section of the Act of July 14, 1862 (I2th Stat., 572, Chap. CLXIX), author- izes " Collectors and Surveyors of the collection districts on the said frontiers to keep on sale blank manifests and clearances required for the business of their districts;" and it is the duty of these officers to see that these documents are in proper form and properly exe- cated. By the first section of the same Act (12th Stat., 571), the master or manager of a vessel, enrolled or licensed for carrying on the coasting trade on these frontiers, is required, ''before the departure of his vessel from any port," to " file a manifest of his cargo with the col- lector, and obtain a clearance ;" which clearance, it is the custom generally, to indorse on a duplicate of the manifest. If the vessel, on her passage, touches at any intermediate port of the United States, and there either lades or unlades any goods, the master or manager is, by the same section, re- quired to report to the collector of such intermediate port such arrival, and produce his manifest (the duplicate above referred to), and the collector (of the intermediute port) is required to certify on such manifest a description of the goods so laden or unladen at his port, and return the manifest to the master or manager ; and when the vessel arrives at the port at which the unlading of her cargo is completed, the master or manager must deliver tathe collector t/iere the manifest, "to be placed on file in his office." As this act does not define the nature or form of the documents in question, we must refer to prioi enactments for light. By^the third section of the Act of March 2, 1831 (4th Stat., 487, Rev Laws, 346), entitled " An Act to regulate the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, and for other purposes," which section provides for the enrolment and license of ve.ssels navigating the waters on those frontiers otherwise than by sea, and anthovizea them '^ to be employed either in the coasting or foreign trade,^' these vessels are made, "tw every other respect, liable to the rules, regulations, and penalties now (March 2, 1831) in force, relating to registered vessels on our northern, northeastern. and northwestern frontiers." What are those "rules, regulations, and penalties," touching the subject under consider- ation ? The one hundred and sixth section of the Collection Act of 1799 (1st Stat , 702, Eev. Laws, 133) provides that all vessels and vehicles arriving in districts on those frontiers with dutiable goods, shiill be provided with ''like manifests," &nd that "like entries shall be made;" and that "the powers and duties of officers of the cu-^toms shall be exercised and discharged in like manner" as prescribed by the same act in regard to imjiortations "in vessels from the sen." The requisites of such manifests, as defined by the twenty-third section of the same act (1st Stat., 644, Rev. Laws, 77), are: 1st. That they shall be in writing, and signed by the master or other person in charge of the vessel : and shall set forth — 2d. The names of all ports and plaoes of embarkation and destination of the cargo. 3d. The "name, description, built, lonnage, " and home port of the vessel. 88 MANIFESTS AND CLEARANCES. 4th. The names of the owners of the vessel, according to her register; the name of the master or other person in charge; the names of consignees, and description of consign- ments to order, set forth in the bills of lading ; and the names of all passengers, distinguish ing between cabin and steerage. 5th. A just and particular account of all goods on board, with the marks and numbers thereof; an account of remaining sea-stores, if any; and a particular description of the baggage of each passenger. It will be your duty, of course, to examine carefully the section itself for more particu- lar informatiun. The one hundred and eleventh section of the same act (1st Stat., 704, Rev. Laws, 134), provides " That in.cases where the forms of official documents, as prescribed by this act, shall be substajidaUy cumplied with and observed, according to the true spirit, meaning, and intent thereof, no pe^ialty or forfeiture shall be incurred by a deviation therefrom.'^ There apjiears to be but little difficulty in ascertaining what was meant by the act of July 14, 1802, as respects vessels of the United States arriving at our ports on the frontiers re- ferred to, with dutiable goods; and although the status of such vessels going from district to district, with goods exclusively of the growth or manufacture of the United States, is not equitlly clear, there seems to me to be no doubt that, in regard to both classes of vessels, du- plicate manifests of the whole cargo, substantially as prescribed by the twenty-third section of the act of 1799, are required to be delivered to the collector of the port of departure — one of which is to be filed in his office, and the other returned to the master, with a clear- ance indorsed thereon ; that arrivals at intermediate ports are to be reported, and goods laden or unladen there to be entered on the manifest remaining in the master's hands; and that this manifest is to be filed at the port where the unlading is completed. That, as to the form and execution of the manifest, it is sufficient, if the spirit of the law be complied with; that the one great object of the act of 1799 was to secure the payment of duties on foreign importations, and when there is no reason to suppose, from the papers or transactions of masters, that they designed to evade or thwart that object, they are not to incur penalties or forfeitures by a deviation from the prescribed forms ; that the penalty upon the owners for nciilecting to file manifest, obtain clearance, report arrival and lading or unlading of goods at intermediate ports, or to deliver manifest to be filed at the port of destination, as required by the first section of the said act of July 14, 1862, is a fine of one hundred dollars, imposed by the sixth section of the " act to prevent smuggling," &c , passed June 27, 1864 {13th Stat., 198), and that no penalty is imposed by either of these tvio sections for unlading goods without a jiermit. The penalty for unlading foreign goods without a permit is prescribed by the fiftieth sec- tion of the act of 1779 (1st Stat., 665, liev. Laws, 96), the provisions of which, as we have seen, are extended to jiorts on our northern frontiers by the one hundred and sixth section of the same act. There seems to be no authority for imposing a penalty upon coasting ves- sels on those frontiers for unlading, without a permit, goods of the growth or manufacture of the United States. Such, at least, was the law prior to the passage of the Act of June 17, 1864 (13th Stat., 134), which repeals the act of 1831, above referred to, and changes the phraseology of the proviso to the third section thereof, so as to read " Provided, that such boat, sloop, or vessel shall be, in every other respect, liable to the rules, regulations, and penalties wow m/o?-ce, relating to registered and Zice/iseflJ vessels." Does the first section of this act containing this proviso change the prior law? I think not. Thegeneral laws in regard. to licensed vessels are so difi'erent from those regulating registered vessels, that to hold the vessels on our northern fronties subject to both, would involve the question in endless diffi- culties and absurd conflicts. The concluding words of the proviso must, i.i my opinion, be taken in a restricted sense, and held to mean the rules, regulations, and penalties tJien in force relating to United States vessels navigating the waters of those frontiers otherwise than by sea, and authorized by their papers to engage in both the foreign and coasting trade ; »nd this trade I hold to be in no way governed by the Coasting Act of 1793. As the Secretary of the Treasury alone is vested with authority to prescribe regulations and remit penalties under these acts, customs officers should correspond directly with hiin upon questions relating to the same. H. McCULLOCH, Secretary of the PMiiksBty. I MISCELLANEOUS DECISIONS AND REGULATIONS. 1. Imported foreign fabrics, bleached and printed in the United States, do not thereby become manufactures of the United States, so as to be legally exempt from duty on re-importation into the United States. (Tr. Reg., 1857, p. 571.) 2. Dutiable merchandise imported into the United States, and afterwards exported, although it may have paid duty on the first importation, is liable to duty on every subsequent importa- tion into the United States. (R. R., pt. iv., art. 149; see also Regs. lSfc)4, art. 467.) 3. Manufactures in this country from foreign material, if exported with drawback or return duty, are dutiable if re-imported. (S. S., 1037.) 4. Articles cannot be withdrawn from warehouse for repair, with privilege to export in bond, free of duty. (S. S., 1347.) 5. Domestic alcohol in bond cannot be transferred to manufacturing bonded warehouse, to use in manufacture of medicinal preparations for export, without prepayment of internal revenue tax. tS. S., 1839.) 6. Old sheathing metal taken from the bottom of a foreign vessel at Demerara, and imported on it to the United States, held to be dutiable, although of domestic manufacture and placed on the bottom of the vessel here. (S. S., 1783.) 7. Samples of Goods. The class of articles under tliis title, considered by the Department as admissible free of duty, must be only such as small strips or pieces of silk, cotton, or other fabric ; small quantities of raw material, and, generally, articles of any description having little or no intrinsic value as merchandise; in regard to which the proper officers of the customs, in their examinations, are to exercise a reasonable discretion ; it being understood that articles of a certain value, although imported under the designation of samples, such as pieces of carpeting, which from their size and form are suitable for and sold as rugs, or bedsides, etc., cannot be ex- empted from the payment of duty. On their arrival, they must be sent to the appraiser's office for examination. (Tr. Reg., p. 582.) Certain so-called samples, consisting of pieces of worsted reps, suitable for small shawls, cra- vats, and other purposes, and having, therefore, an actual commercial value, were held to be sub- ject to duty. (S. S., 1385.) 6. Samples Accompanying Invoices. Treasury Department, July 29, 1876. The following circular letter, issued by the Department of State, is published for the informa- tion and guidance of customs officers : " Department of State, Washington, July 10, 1876. " To the Consular Officers of the United States in Great Britain, France, Switzerland, Italy, Austria, Belgium, and Germany. " Gentlemen : The Secretary of the Treasury, in a letter to this Department, has represented that the samples of merchandise to be imported into the United States from the countries above mentioned, which are usually deposited in the consulate, would be of greater service, in pre- venting frauds on the revenue, if the whole or a portion of them were forwarded to the col- lector of the port to which the merchandise is destined, at the same time with the triplicate in- voice. It is stated that it does not appear to be expedient to require samples of all merchandise specified in the invoices, to be forwarded in this manner; but that it will be sufficient to trans- mit, with the triplicate invoice, when practicable, the samples (or a portion ot the samples m each case) that are usually deposited at the consulates, under existing regulations, or which may properly be called for by the consul in his discretion, where reason therefor exists, and where the sanie can convenieiitlv be sent. It is further stated that it is not expected that samples of considerable bulk or weight, or of a fragile nature, should ordinarily be forwarded ; and that in cases of doubt whether a sample should be attached to the invoice, the decision may be left to the discretion of the consular officer. , , „ ^ ^ x, rr. "The course above set forth being recommended for adoption by the Secretary of the Ireasury, you are instructed to comply therewith so far as may be possible in respect of invoices and samples at your several consulates, and do what may be in your power to assist the revenue offi- cers of the Government in the direction referred to, by requesting samples in cases where they may be useful, and forwarding the same. " I am, gentlemen, vour obedient servant, (Signed) " John L. Cadwalader, " Assistant Secretary." (89) 90 TREASURY DECISIONS AND REGULATIONS. The samples forwarded by consular officers under the instructions contained in the circular, should, so lar as practicable, be finally placed with the projier invoices filed in the collector's office. (S. S., 2909.) Models or samples capable of being used for other purposes, such as castings for carriage hard- ware fit for use in the manufacture of carriages, although intended for use as models for patterns, are dutiable. (S. S., 2156.) So are pattern cards, of merchantable value, evidenced by separate charges made thereon in the invoice. (S. S., 2383.) The Preservation of Samples of Dutiable Merchandise. Treasury Department, Auf/ust 19, 18 On and after the first of September proximo, appraisers of nierehandise in the several customs districts will be required to retain samples of all silks, woollens, linens, dress and other piece goods; also of all other articles examined and appraised by them, paying ad valorem duties, samples of which, in the judgment of the appraisers, may be conveniently taken and retained without serious detriment to the interests of the importer. Samples of piece goods should be of a size sufficient to show the width and texture of the arti- cle. All samples taken and retained in pursuance hereof should be labelled and carefu'ly filed in the appraiser's office subject to inspection and examination by officers to be assigned to that duty bv the Department. Blank forms of labels to be used for this purpose will be furnished by the Department. (S. S. 2930.) c. Sample Cards. Treasury Department, November 11, 1876. The following circular, issued by the State Department, is published for the information of officers of the customs and others : " Department of State, Washington, D. C, October 16, 1876. " To the Consular Officers of the United States in Great Britain, France, Switzerland, Italy, Austria, Belgium, and Germany. " Gentlemen : The Secretary of the Treasury, in a letter of the 7th instant, refers to the sub- ject of samples of merchandise to be imported into the United States from the countries above mentioned, which are usually deposited in the consulate, and to which your attention was called by a circular of the lOtli of July last, marked 'Separate,' and has stated that these samples have •ommenced to arrive at the various custom-houses of the United States, and that some are so attached to the triplicate invoices as to seriously impair their condition, while others are for- warded separately upon sample cards and so indorsed as to establish their identity with the in- voices which accompany them. This latter system of samples, it is stated, is regarded as most suitable for the purposes of the customs officers, and the Secretary of the Treasury has requested that instructions upon the subject may be addressed to you. " Tou are, therefore, directed to forward, in future, all samples in the manner suggested, where it is possible to do so, and, to aiii you in doing so, I inclose herewith a form of card, to which the samples are to be attached in any proper way, and by which you will be governed when practicable. " The samples should not, as a rule, exceed the size of the card, which measures seven and a quarter inches long and four inches wide, and where the sample exceeds in size the dimensions of the card, the latter should be attached to the sample, with a tag or otherwise. " I am, gentlemen, your obedient servant, "John L. Cadwalader, " Assistant Secretary." Any materia,! departure, by consular officers, from the practice directed in this circular, or that alluded to in Department's Circular No. 94, current series, may be reported by officers of the cus- toms, to the end that the matter may be brought to the attention of the Secietary of State, if thought proper by the Department. Lot M. Morrill, Collectors of Customs and others. Secretary. (S. S., 3015.) 8. Horse stolen in Canada and brought to the United States, and sold to a party, who, not knowing the horse was stolen, paid duty thereon ; reclaimed by owner and taken back to Canada. Held not to be an "importation" within the meaning of the law, and duty refunded. (S. S., 51.").; 9. Sea stores, a. " An excess of sea stores in vessels arriving from foreign ports, and all arti- cles purchased abroad for sale on board a vessel as saloon stores or supplies, are dutiable and must be duly entered on arrival." (Regs., 1874, art. 481.) Sea stores savcid from wreck are exempt from duty. (S. S., 566.) b. Sea stores, foreign. Collectors are the judges of proper complement, estimated according to length of voyage and number of crew. Ex(u^ss dutiable. (S. S., 1120.) c. If transferred from one vess^^l to another, are dutiable. (S. S., 1156.) For rules as to sea stores, fuel, etc., bought in Canada by American coasting vessels, see S. S., 1193. 10. Ballast, wlien dutiable. {See S. S., 1424 and 1542.) Iron kentledge, used for ballast, landed from wreck, dutiable. (S. S., 1440.) 11. a. Damage to goods in bond bv freezing not a " casualty " under paragraph 1946, pt. I. (S. S., 1089.) 6. I']xcessive damage or rust to iron, etc., by wreck or other extraordinary cause, may be al- lowed for under the general law. (S. S., 1138.) TREASURY DECISIONS AND REGULATIONS. 91 c. -Fruit so damaged on voyage as to be worthless, to be treated as if not imported. (S. S., l'G7.) d. Damage reported on goods in store, which have once been examined without observation or report of such damage, will not be allowed except in extreme cases. (S. S., 1890.) e. Damage to outer coverings of importations. No allowance for. (S. S., 2270.) /. No damage allowed on salt, for dirt or other foreign matter not received on voyage of im- portation. (S. S., 2955.) i2. Vessels and materials for. a. The materials of a condemned foreign vessel, broken uji and d.Siiiantled in the United States, whether used in the United States or exported, are not an im- port. uion within the meaning of the law, and therefore not dutiable. (S. S., 563.) ■/. Certain machinery of a vessel, winter-bound in the United States, exported for repairs, held I I l)c dutiable on its return. (S. S., 567. J 1-. Foreign vessels losing rudder or stern-post, or breaking shaft, and arriving at a United .Slates port in distress, cannot import others to replace these articles here free of duty. (Sept. 2ti, ]8t)7, and May 7, 1870, N. Y.) d. For regulations as to withdrawal of shipbuilding materials under paragraphs 1813-14, see Treas. Regs., 1874, arts. 747 to 755. e. The words "iron and steel" in 1813 qualify or limit all the articles enumerated in the pro- vision, to wit, " rods, bars, spikes, nails, and bolts." Yellow metal bolts are therefore not included. (S. S., 1532.) But yellow sheathing metal is. (S. S., 1238.) /. Yellow sheathing metal used under 1813, worn out, and removed from vessel in the United States, is not dutiable. (S. S., 1533.) g. The term " ship timber " in 1659 includes only such timber as is evidently used for the frame or keel of a vessel, or its masts or spars', and not boards and planks used in finishing it. (S. S., 1343.) Oak timber, commercially known as ship timber, is included, although it was intended in part for other uses. (S. S., 1707.) Not so as to oak plank which can be put to other uses. (S. S., 1719.) h. Eepairs (including the materials for) made in a foreign port to a United States registered vessel engaged in the foreign and coasting trade by sea, not dutiable. (S. S., 1753.) 13. Importations for Foreign Embassies. — Tlie exemption from duty accorded by comity to all arti- cles intended for the personal or iamilj' use of foreign ambassadors, ministers, or charges d'affaires to the United States, is not extended to the importations of secretaries of legation, attaches, or consuls. (July 11, 1866, H. F. S.) 14. Definition.— Per centum additions to or reductions of rates of duty are estimated upon the amount of duty ; per centum additions to duties upon imports ''ad valorem" are estimated upon the appraised value of the goods. (Oct. IS, 1861, Norfolk.) 15. Force of Departmental Decisions. — When tlie Secretary of the Treasury has deliberately adopted a certain construction of any particular act of Congress, which construction must neces- sarily govern the entii-e administration of his Department so far as it relates to the subject-mat- ter of such act, such construction ought, until set aside by superior power, to have the same binding force as the original act. The Department is in duty bound to adhere to it until tlius set aside, and the only authority which it is incumbent upon the Secretary of the Treasury to recognize as such superior power is a decision of the court of last resort, or the repeal, amend- ment, or legislative construction of the act itself. (S. S., 653.) Where a decision of the Department is made, either lowering the rate of duty previously ex- acted, or advancing the same, such decision will be held applicable to all subsequent withdrawals from warehouse, for consumption, of the same kind of goods, notwithstanding that protests and appeals may not have been made against the original liquidations of the entries of the goods. (S. S., 1524.) 16. Articles in Bulk. — Questions having arisen relative to the meaning of the term " articles in bulk," as used in the 29th section of the Act of July 14, 1870, and in section 2990 of the Eevisod Statutes (see ante. Part I., 1952), relating to the entry of dutiable merchandise for immediate transportation to an interior port without appraisement, the following general rules were prescribed September 25, 1876, for the information and guidance of officers of the customs : I. The commercial signification of the term " in bulk," viz., that it has reference to such arti- cles as are usually packed or stowed in the importing vessel in a loose state as contradistinguished from "package-goods," or those inclosed in boxes, barrels, bundles, and the like, is, in view of the intent of the act referred to, deemed by the Department as necessarily qualified by the con- dition annexed to the privilege by the terms of the Act itself, viz., that such an examination of the merchandise may be made as will satisfy the customs officers that the same corresponds with the manifest and Iti voice. II. While, therefore, the Department holds generally that only such merchandise as is either inclosed in boxes, barrels, or other outside coverings or wrappers, duly marked and numbered, or put up in separate and distinct bundles or packages, also duly marked and numbered, in such manner as to admit of satisfac tory identification, is entitled to the privileges of the Act, it nevertheless reserves the right to designate, from time to time, such particular articles com- monly shipped in bulk as may, under suitable conditions, be deemed fairly within the scope and intent of the Act. III. In accordance with the views above expressed, the Department hereby designates railroad and bar-iron, when the number of rails or bars is duly specified in the consular invoice, and found on examination to be correct, as entitled to the privilege of immediate transportation as af(>ros;iid: I'rorided, hoircrrr. Thut tht^ve sha,]\ not be any noticeable disparity in the size and weight of the respective rails or bars. (S. S., 2980.) 17. Countable Goods. — Tlie provisions of law imposing duty on certain descriptions of goods, ac- cording to the count of tlireads, apply to all cases where such count can be as(^ertained with suffi- cient accuracy for the purpose of classification by means of the magnifying glass commonly used for such purpose. 92 TREASURY DECISIONS AND REGULATIONS. The fact that goods are not termed in trade " countable goods," will not exclude them from classification for duty according to the count of tlie threads, provided they come within the rule above stated. (S. S., 1478.) 18. Cotton Linings with Flax Selvage, how classified. — Cotton linings, manufactured with a few threads of flax in the selvage, which, however, did not change the commercial character of the goods, were held to be dutiable as countable cottons. (S. S., 1787.) 19. Steam Dredge dutiable on Importation. — A floating steam dredge, self-propelling, to be used in various liarbors, would be required upon importation to pay duty, after which it could be trans- ported from one harbor to another for the purpose mentioned. (S. S., 1380.) 20. Additional and Discriminating Dtities.^Goods remaining in warehouse over a year without payment of duty, are subject to the additional duty of ten per cent., although the withdrawal entry was initiated witliin the year. (S. S., 1534.) 21. Carrying-trade on Northern Frontiers. — Although the Eegulations of 1874 (Art. 247) provide for the shipment of merchandise in cars, to be transported across Canadian territory, they do not authorize the reimportation, free of duty, of domestic merchandise, carried from an American port in Canadian steamers to be transshipped by steamers or cars through Canada to another American port. (S. S., 1858.) 22. Internal Transportation. — Free goods, part of an importation intended for an interior port, may be forwarded to destination under the internal transportation laws, paragraphs 1952 to 1955. (S. S., 1831.) 23. Immigrants' Effects. — The Attorney-General of the United States having given an opinion that the limitation of $500 as to household effects, specified in section 22 of the Act of July 14th, 1870, ceased to be of any force at the period when the provision in the 5th section of the Act of June 6th, 1872, for household eflects took etiect, the Department concurred therein, and there- upon decided that household effects of persons arriving in the United States from foreign countries, which were in use abroad for not less than one year, and which are not intended for any other person or persons, nor for sale, were exempt from duty, without limitation as to value. (S. S., 1814.) Personal eflFects of immigrants must be imported within six months before or after the owner's arrival. (S. S., 1296. See also " Carriages," etc., post, No. 194.) 24. Measurement of Lumber. — "Board measure " being synonymous with ''inch measure," all sawed lumber subject to duty by the 1000 feet " board measure," whether over or under one inch thick, should be reduced to inch measure for the assessment of duty thereon. (S. S., 1770.) 25. Invoices of Earthenware which merely give the aggregate value of the several crates with- out specifying the items contained therein, not being such as are required by law, will, when presented, be treated as null and void, and entry of the earthenware refused until proper in- voices are obtained and produced by the importers (the merchandise in the meantime being treated as unclaimed), or it mav be admitted upon giving bonds to produce proper invoices. (S. S., 1292.) 26. Salt for Curing Fish. — Seal skins being held to be the product of fisheries, salt may be with- drawn for curing the same, under the limitations prescribed in 1980. iS. S., 1276.) But ?io< so as to salt to be used iu curing or preserving "pogie chum" or other fish for the manufacture of manures or fertilizers therefrom, the Department holding the provision to be limited to salt used in the curing of fish for consumption as food. (S. S., 1815.) 27. Certified invoices, used to make entry at ports of first arrival, cannot again be used, except for reference, at interior ports of destination, to make entry for consumption. Such invoice is part of the record, and cannot be withdrawn or separated therefrom. (S. S., 1892.) 28. Machinery, chiefly of iron and wood, tliough having small jiortions of steel, does not neces- sarily take the classification of a manufacture of steel; but retains that of a manufacture of iron or wood according to the leading material. Separable values or parts of steel should however pay duty as manufactures of steel. (S. S., 1893.) 29. Entry by Appraisement is forbidden under 871, 872, except as to personal effects accompany- ing the passenger, and as to importations of merchandise valued at SlOO, or less. (S. S., 1904.) 30. Colcothar and leHeimft iJer? are separate and distinct articles of commerce; colcothar being a dry oxide of iron produced by chemical action (but not chemically pure), containing small quantities of lime, sulphuric acid, and sulphate of lime as impurities, while Venetian red is a native or prepared oxide of iron, ground with twenty-five to forty per centum of whiting to make it fit for use as a paint. Colcothar is much heavier and darker in color than Venetian red, and of nearly triple its value in England. (S. S., 1912.) 31. Whale oil not wholly tlie product of American fisheries is dutiable. (S. S., 2887.') 32. Fish the Product of the hihnid Lakes. — The Department has recently had under consideration fche question as to what description of fish are the products of the inland lakes lying between the United States and Canada, and of the rivers flowing into them, as distinguished from fish which are the products of tlie sea-fisheries of Canada, with a view of establishing some practical guide by which collectors of customs inay determine undir certain circumstances, from the character of the fish themselves, witliout regard to other proofs, whether they are or are not en- titled to free entry under the Treaty of Washington. The following extract from a communication addressed to the Department by Professor Spen- cer F. Baird, United States Commissioner of Fish and Fisheries, under date of the 10th instant, embodies the desired information : "So far as relates to the fishes of the inland lakes and of the rivers running into them, likely to be imported into the United States, there is but little difficulty, these consisting of brook trout, the salmon trout, the land-locked salmon, the white-fish, the lake herring ia species of white-fish), the muscalunge or large pike, the sturgeon, and the black bass, although the brook trout, the muscalunge, the .sturgeon, and the black bass are frequently found elsewhere than within the limits mentioned. " Possibly the simplest rule to apply would be that of excluding from free entry all fish from TREASURY DECISIONS AND REGULATIONS. 93 points west of Montreal, unless they can be shown to have been captured in the St. Lawrence Elver, east of Lake Ontario. " Fish shipped from points east of Montreal, and on the Atlantic seaboard, would, in reason- able probability, be entitled to free entry, unless they embrace salmon trout, white-fish, lake herring, or cisco, which are exclusively found in lakes or their inlets, and therefore, unless under very exceptional circumstances, would be necessarily dutiable. " I am unaware whether the pi'ovisions of the treaty embrace fresh fish as well as those that are prepared for temporary preservation. If fresh fish come in free, tlien the subject is very much simplified, as, so far as my knowledge extends, it is only the white-fish and the lake trout that are ever ofl'ered in a salted condition, the other species commanding a much higher price as fresh fish. The fish which are strictly maritime, about which there would never be any ques- tion, are the mackerel, cod, haddock, hake, pollock, cusk, whiting, and ling, as also the sea trout from Newfoundland and Labrador." These views are not absolutely mandatory upon collectors of customs, but are published for their information, with the expectation that they will be applied as far as practicable. ,S. S., 2862.) 33. Miniature Compasses of metal and glass, unset, uot exclusively used for personal orna- ments, are not jewelrj', but manufactures of glass, dutiable at 40 per cent, ad valorem. (S. S., 290.").) 34. Calf- and Cow-hair goods. — October 26, 1876, tlie Department ruled : '' First, That all manu- factures commercially known as calf-hair goods may now be safely and properly assumed to con- tain some admixtui-e of wool, varying in percentage according to the grade of the article ; and Secondly, That whether they contain wool or not, the Department can no longer consistently re- frain from enforcing the provisions of section 2499 of the Revised Statutes," see ante. Part I, par. 908,) "under which such goods must, by reason of their resemblance, and tlie uses to which they are applied, be assimilated, for tariff purposes, to manufactures, in whole or in part of wool." (S. S., 3011.) 3."). Enfri/ of Fish from Newfoundland. — " The Treaty of Washington does not prescribe the chan- nel or mode of importation of articles made free under it. Fisli from Newfoundland passing through the St. Lawrence River to a United States port are free, without restriction as to such mode of transit." (S. S., 1930.) 36. Granite, Definition of Term. — " The Department has uniformly sustained the construction, that the term 'granite,' as used in the law defining the duty on building-stone, only ai>plies to unmanufactured or undressed granite." (S. S., 1938.) 37. Manufactures of Wool or Hair. — " The Department holds that all manufactures of wool or hair, the product of goats or other like auimals, are necessarily included under tiie terms of Schedule L, Title 33, Act of June 22, 1874, and that the manufactures of hair described in Sclied- ule M of the same title and act, as dutiable at 30 per cent, ad valorem, relate wholly to manufac- tures associated with the terms given in that schedule, that is, to hair seating, crinoline cloth, or manufactures of the same material." (S. S., 1940.) 38. Withdrawal of Materials for Ship-building. — "The intent of section 10 of the Act of June 6, 1872, was clearly limited to the aid its terms afforded to ship-building and the employment of American vessels. For this purpose the materials therein named were to be so employed free of duty, but on ceasing to have such relation the claim to exemption from duty ceases. To secure the continued recognition of this relation, the Department directs the transfer to a vessel's register of the indorsement of release of duty entered on any warehouse bond because of the withdrawal of materials for such vessel's use." (S. S., 1960.) 39. Professional Books of a Journalist. — Books relating to public policy and pending national and general questions are embraced as such and free. But not books of poetry and fiction. ,S. S., 1988.) 40. Dutiable Values. — No valuation on the basis of the cost to manufacture an article in any foreign country can be admitted in any case. (S. S., 1999.) 41. Old Sheaihing Metal, not shown to have been removed from vessel for necessary repairs, or if such mital is not actually worn out, the conditions fail under which exemption from duty can be admitted. iS. S., 2007.) 42. Embroidered Dresses. — "Manufactures designed for use as clothing, or articles of a finished character, are certainly not included v.) embroideries, if the material is either silk or wool, the only open question being, whether they are so inchuled, if of linen. The Department adlures, however, to the distinction long recognized as applicable to embroideries, applying it only to articles in which the embroidery constitutes the leading characteristic, and the embroidery work is the chief element of value." "Linen or silk dresses embroidered for mere ornamentation, and in which the value of the material, apart from the embroidery, is largely in excess of the value of the embroidery, dis- tinctiveiv, must continue to be classified as manufactures of linen or silk respectively." (S. S., 2027.) 43. Lumber, Walnut and Pine. — Ordinary black walnut lumber fsawed) is not one' of the dis- tinctive woods known in commerce as a cabinet wood, although used for similar purposes. i,S. S., 2044.) Pine lumber ;sawed) is dutiable at $2 per one thousand fenscribed by Section 52 of the Post Office Regulations, as niod- ifiod by the order of the Postmaster-General, dated the 9th of July, 1875, and embodied in the printed decision of this Department, No. 2375. Collectors and other ofiBcers of the customs are therefore instructed to treat all importations of salable books, and of music aud other printed matter imported for sale, as if such iiupdrtations consisted of ordinary merchandise. iS. S., 2812. ) 85. American Grain Baas Returned from Abroad.— In addition to the requirements of the De- partment's circular of February 17, 1875 .Synopsis No. 2110\ the following regulations are issued 96 TREASURY DECISIONS AND REGULATIONS. for the purpose of enabling customs officers to ascertain the identity of grain bags claimed to be exempt from payuieut of duty under the provisions of the Act of February 8, 1875 : On the exportation of grain bags, either filled or empty, the collector shall require the quan- tity, marks and numbers to be stated on the outward manifest of the exporting vessel in such a manner as to enable them to be identified on their return to the United States. On the return of bags claimed to be exempt from duty, which have been exported after these instructions go into efiect, the importer shall be required to declare in his entry the name of the exporting vessel, the date of the shipper's outward manifest, and the marks and numbers on the bags offered for entry. The appraiser shall, in every case, report the marks and numbers found on the imported bags to the collector, who will compare the same with the marks and numbers stated in the outward manifest of the exporting vessel, or with a copy thereof obtained from the collector at the port of exportation, and, if such marks and numbers do not agree, free entry of the bags will be refused. If the bags are returned to the port from which they were originally exported, the quantity, marks and numbers shall be indorsed on the outward manifest, and, if they are returned to another port, the collector at the port of exportation will be advised, in order that indorsement may be made on the outward manifest at his port. The importer will also be required to declare, under oath, that no drawback or bounty has been allowed on the exportation of the bags for which free entry is claimed, which declaration shall be attached to the entry. These regulations will take efifect on the date of their receipt at the several ports. (S. S.,2839, June 5, 1876.) 86. Ships' pimps imported for a vessel built in the United States are not entitled to privilege of free entry under 1813. (S. S., 2954.) 87. Lay figures imported by religious societies are not exempt from duty as regalia. (S. S., 2956.) 88. The importation of brandy, in cases, comprising one or two imitation barrels of glass, of a capacity of one or two gallons each, is prohibited and subjects the same to forfeiture. But contra, if one dozen of the same are contained in each case, or if each of the glass barrels were of a capa- city of fourteen gallons. (S. S., 29.52.) 89. EefiiiLitions uwler Reciprocifi/ Treaty tcith the Haivniian Islands. — Under the convention for commercial reciprocity between the United States and His Majesty the King of the Hawaiian Islands, concluded on the 30th day of January, 1875, and promulgated by the President of the United States on the 3d day of June, 1875, the Act of Congress approved August 1.5, 1876, to carry the same into effect, and the proclamation of the President dated September 9, 1876, it is provided, among other things, tliat the following specified goods, wares and merchandise, of the growth, manufacture or production of the Hawaiian Islands, shall be introduced into the ports of the United States, free of duty, from and after the date of the President's proclamation declaring that he has evidence that the legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of said convention, and so long as the same shall remain in force, viz. : " arrowroot ; castor oil ; bananas, nuts, vegetables, dried and undried, preserved and unpre- served ; 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 Portland as 'Sandwich Island sugar;' syrups of sugar-cane, melado, and molasses; tallow." I. Such goods, wares or merchandise, of the growth, production or manufacture of the Ha- waiian Islands, will be admitted free, as above provided for; l)ut before allowing such admission, collectors of customs will require importers or consignees to produce proper invoices thereof, with affidavits of the owner or shipper at such islands attached thereto, accompanied by certificates of a consular officer of the United States in one of the following forms, as the case may require : FoEM No. — . Foreign Owner's Oath where goods have been actually purchased. I, A. B., do solemnly and truly swear, that the goods, wares and merchandise, described in the invoice now produced and hereunto annexed, were actually purchased for my account, or for ac- count of myself and partners, in the said purchase, and that said invoice contains a true and faithful account of the actual cost thereof, and of all charges thereon ; that no discounts, bounties or drawbacks are contained in the said invoice l)ut such as have been actually aHowed, and that said goods, wares and merchandise are tlie growth, product and manufacture of the Hawaiian Islands. (Signed) A. B. Sworn to and suliscribed before me, at , the day of , A. D. 18 — ; and I do further certify that I am satisfied that ; ;-, who subscribes the foregoing oath, is the person he represents himself to be; that he is a credible person, and that the statements made by him under said oath are true. [l. 8.] [Signature of proper Consnlar Officer ^ Form No. — . Foreign Owner's Oath in cases where goods hai^e not been actually purchased. I, A. B., do solemnly and truly swear, that the invoice now produced and hereunto annexed contains a true and faithful account of the goods, wares, and merchandise therein described, at their market value, at , at the time the same were (procured or manufactured, as the case TREASURY DECISIONS AND REGULATIONS. 97 may be) and of all charges thereon ; that said invoice contains no discounts, bounties or drawbacks but such as have been actually allowed ; and that said goods, wares and merchandise are the growtli product, or manufacture of the Hawaiian Islands. ' (Signed) A. B. Sworn to and subscribed before me, at , the day of 18 — ; and I do further certify that I am satisfied that , who subscribes the foregoing oath, is the person he represents himself to be; that he is a credible person ; and that the statements made by him under said oath are true. (Signed) , [l. S.] [Signature of proper Consular Officer.] II. In case there is no consular ofBcer of the United States at or near the port of shipment, the said certificates shall be made by two respectable merchants or inhabitants of the place, and the affidavits may be taken before a local magistrate or other officer duly authorized to admin- ister oaths. Collectors will also require importers or consignees of such goods to file at the custom-house, in addition to such evidence, their own affidavits, certifying that, to the best of their knowledge, information and belief, the goods are of the growth, production or manufacture of tlie Hawaiian Islands; and may also require the production of such further evidence as they may deem neces- sary to protect the revenue from fraud. III. The exemption from duty herein provided for does not apply to any goods, wares or mer- chandise in bonded warehouse, or imported into the United States prior to September 9, 1876, the date of the President's proclamation, stating that he has received satisfactory evidence that the legislature of the Hawaiian Islands have passed laws on their part to give efiect to the conven- tion aforesaid. IV. Collectors will see to it that all goods, wares and merchandise claimed to be free of duty under such convention are, upon entry, duly examined and appraised with the same care and thoroughness as goods which are liable to duty. V. Collectors are also instructed that the privileges of the said convention and law apply only to goods, wares, and merchandise, the growth, product or manufacture of the Hawaiian Islands, when imported directly from such Islands. (Treasury Circular, of September 11, 1876, S. S 2962.) 90. Raihmy tickets imported from Canada are dutiable. (S. S., 2965.) 91. Certain writing-desks, work-boxes, and travelling companions, of wood and leather, and having either small glass ink bottles or mirrors of little value attached, held to be dutiable as manufac- tures of wood and leather. (S. S., 2967.) 92. Entry of Packed Packages.— Th^i Department holds that the Act of May 1, 1876, "to provide for tlie separate entry of packages contained in one importation, is designed to enable the owner of one or more parcels making partof oneor more 'packed packages' to make an entry of his own property without entering more." " That such entry shall contain a declaration of the whole number of parcels contained in all ' packed packages ' in which the person making the entry has a parcel." " That such entry need not state the value of any parcel not the property of the importer, con- signee, or owner making such entry, nor of the whole of such ' jiacked packages,' the first section of the act expressly relating to 'packed packages' concerning which no invoice or statement of contents or values has been received." " The entry shall state the value of the whole number of parcels in all ' packed packages ' con- signed in one vessel, at one time, to one ultimate owner, and if such value be over one hundred dollars, an invoice shall be filed as required by section 9, chap. 39, vol. 18, Acts of 1874." (S. S. 2968.) 93. Exported tin cans, upon which drawback has been allowed, are dutiable on reimportation. (S. S., 2972.) 94. Carriages of immigrants, though old and in use, are not entitled to free admission unless necessary to' the act of immigration of the owner. (S. S., 2028, 2901.) " The actual and necessary use of a horse, carriage and other conveyance, on the part of an im- migrant, both before and after his act of immigration, determines the question of admission free of duty, although at the time of entry into the United States the same may be conveyed in a railroad car, or may be temporarily separated from tlie person of the owner." (S. S., 1929.) " In a decision of September last, Synopsis, 1929, the Department defines the nieauinj; of the terms ' in actual use for immigration ' to mean such use as was necessary in enabling the immi- grant or his family, or his eflects, to reach a railroad car in which he would pass the boundary, after which he would a^ain necessarily use the teams and harness for the purpose of travelling to any part of the United States. This seemed a reasonable construction of the law admitting the effects of immigrants free of duty, when they necessarily belong to their immediate use." (S. S., 2056.) 95. Free Entry of Domestic Productions Exported and Returned. Treasury Department, October 4, 1876. In consequence of the frequent applications made to the department for a waiver, in whole or in part, of the requirements of the Regulations of 1874, in regard to the free entry of articles of domestic growth, production or manufacture, when returned to the United States, such applica- tions being in many cases caused by lack of familiarity with such requirements, the following existing regulations are published ifor the information of all concerned, viz. : 9» TREASURY DECISIONS AND REGULATIONS. Clearance of Vessels to Foreign Ports. " Article 183. Before a clearance can be granted by the collector to a vessel bound to a foreign port or place, the owners, shippers or consignors of the car^o on l)oard of such vessel shall de- liver to the collector manifests of the parts thereof shipped by them respectively, and verify the same by their oath or affirmation. "Such manifests must specify the kinds and quantities of tlie articles shipped by them respec- tively, the value of the total quantity of each kind of articles, and the destination thereof. " The oath or affirmation must state that the manifest contains a full, just and true account of all articles laden on board of such vessel by the owners, siiippersor consignors respectively, and of the foreign place or country in which the same is truly intended to be lauded, andtliat the values of such articles are truly stated according to their actual cost, or the values which they truly bear at the port and time of exportation." Free Entry of Articles returned. "Article 373. Articles of the growth, production, or manufacture of the United States, duly exported to a foreign country and brought back in the same condition as when exported, and upon which no drawback or bounty has been allowed, are entitled to entry free of duty. " Article 374. If brought back to the port of original exportation, the fact of regular clear- ance for its foreign destination must be shown to the satisfaction of the collector and naval offi- cer by the records of the customs, and by the oath or affirmation of the person or persons having knowledge of the facts, which oath or affirmation will be in the fr Jlowing form : Form 92. Oath of Growth or Production. I, , do solemnly, sincerely, and truly swear [or affirm], that the several articles of merchandise mentioned in the entry hereto annexed are, to the best of my knowledge and belief, truly and buna fide of the growth, production [or manufacture] of tlie United States, and that they were truly exported and imported as therein expressed, and that no drawback, bounty, or allowance has been paid or admitted thereon, or in any part thereof. Poet of . Sworn to this day of , 18 — . , Collector. " Article 375. But when the reimportation is made into a port other than that of original exportation from the United States, the law requires, in addition to the foregoing oatli, the pro- duction of a certificate, sliowing the exportation thereof, from the collector and naval officer, if any, of the port where the exportation was made. " Article 376. If the foregoing certificate cannot at once be procured, and the proof other- wise required to be made, free entry will be permitted on bond being given .... with sureties to the satisfaction of t!ie collector of the district of reimportation, in a sum equal to what the duties on the merchandise would be if it were not of the production, growth, or manufacture of the United States. "Article 377. To guard against fraud on the revenue and insure identity, the collector shall require, in addition to proof of clearance, the producton of a statement, certified by the proper officer of the customs, at the foreign port from which the reimportation was made, of the fact that such mercliandise was imported into tliat country from the United States in the condi- tion in which it is returned : the certificate of such foreign customs officer being authenticated by the consul of the United States. " In cases where there is no such officer at tlie foreign port of exportation, a certificate of the foreign recipient of tlie goods, or of his repi-esentativc, having knowledge of the facts, duly autlienticated by the consul of the United States, may be admitted in lieu thei-eof ; but if it be impracticable to produce either of the certificates referred to in this article at the time of making entry, entry may be admitted on bond being given for the production thereof. " Article 378. In default of observance of the foregoiug requirements, merchandise purport- "ing to l)e privileged, as aforesaid, will be considered and treated as foreign, and, if dutiable, sub- jected to payment of duties." Collectors of customs are requested to direct, so far as practicable, the attention of parties con- cerned to the regulations above set forth. Chas. F. Conant, Collectors of Customs and others. Acting Secretary. (S. S., 2990.; 96. Unsealed packages of music by foreign mail may be seized by a customs officer at the United States exchange office of receipt, or elsewhere, under the following regulation of the Post-office Department: "The provisions of amended Regulations No. 82, issued by the Post-office Department on the 9th of July, 1S75, re(|uire that sealed letters or packages wliich are suspected to contain dutiable articles must not be unreasonably delayed at the exchange office of receipt, hut forwarded to tlit office of destination, stampi'd with tlie words 'suspected liable to customs duty;' but with re- spect to mtse;, and the pieces forminj; each separate rug rolled by themselves, held to be dutiable as " rugs," at 4.'j i)er cent, ad valorem. iS. S., 2825, 3063.) 100. Books printed on American paper in foreign countries, dutiable same as if the paper were of foreign mf. (S. S., 3065.) 101. Curding and Sealinq. — Art. 640 of Regulations of 1874 revived; and Circular 118 of Sep- tember 15, 1H76, revoked." (S. S., 3092.) 102. Packing of Cigars. — 5000 cigars contained in 55 boxes, merely tied together by strong twine, and in such manner that any one box iu the " package " could be taken out without cutting or untying the cord, were held not to constitute a "package" within the meaning of Sec. 2804, Eev. Stat. (par. 1838), and not entitled to entry. (S. S., 3141.) 103. Tin cans, manufactured in tlie United States, of foreign material, exported with draw- back, filled with domestic salmon, and returned in same condition, are dutiable, not under 2051, but under 1067, at 35 per cent, ad valorem; the contents hthm free under 1482, and not as fish eo nomine. (S. S., 3221.) 104. Ausiraliau Wool. — " Although used for combing purposes, and known as cross-breed combing wool, yet, not being of full English blood, as required under the provisions of Class 2, and con- taining a large portion of Merino, say perhaps one-half, it brings its classification in under the last clause of Class No. 1, which reads, ' and also including all wools not hereinafter described or designated in classes two and tliree.' " (S. S., 3304.) 10'). Correction of Errors. — Protest and appeal are in no case required in advance of liquidation, and errors may be corrected at any time prior thereto, without protest and appeal, and excessive duties refunded, i S. S., 3308.) 106. ilachinery, Iron and Steel. — Wiiere the several parts are readily separable for classifica- tion, they are to be separatelv valued for duty as mfs. respectively of iron or steel. (S. S., 3319.) 107. f^addles. Old and in Use. — Not free as eitJier " houseliold " or " personal efi'ects," under 1514 or 1793. S. S., 3321.) 108. Additional Duty. — "In estimating undervaluation only those dilferent items should be in- cluded in tlie caliu'ation which relate to articles of the .same general character, description, and material, and the uses and purposes of wliich are substantially the same." In an invoice of cotton edgings and linen edgings the form«r were advanced over 10 per cent., but the advance was not equal to 10 per cent, upon botli. Held, that, as the materials are difi'erent, the addi- tional duty attaches. S. S., 3346.; But penal duty does not attach in cases where, after entry and a2)prai.wment, an undervaluation of over 10 per cent, is discovered, excepting on actual re-examination and re-appraisement. (S. S., 3299.) 109. Separate Classification. — Portions of chandeliers of brass and glass, separately packed and invoiced, held to be entitled to separate classification. (S. S., 3347.) 110. The following, although not a "Treasury decision," is inserted for convenient reference: In the case of Morius vs. Artliur, ('Ah Olto, p. 147,) Mr. Justice Hunt said: "We find in ex- amining the statutes imposing duties on foreign importations, that generally the highest duty is imposed on tiie most expensive articles of the same class, and that articles of luxury are taxed higher than those of necessity. In regard to the particular article of japanned leather, strictly an article of luxury, used by the rich only, we find that Congress has usually imposed upon it a higher duty than it has imposed on ordiajiry leatlier, an article of strict necessity for the pur- poses of clothing, and of almost equal necessity in the mechanic arts." 111. A Silver Statue, on marble block, and not the work of a sculptor or artist, dutiable as a manufacture of silver undenl/)6i5, (.Sv S^, 1876.; APPENDIX. THE ORGANIC LAWS OF THE UNITED STATES OF AMERICA. THE DECLARATION OF INDEPENDENCE— 1776. In Congress, July 4th, 1776. The unanimous Declaration of the Thirteen United States of America. When, in the course of human events, it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume, among the powers of the earth, the separate and equal station to which the laws of nature and of nature's God entitle them, a decent respect to the opinions of mankind req uires that they should declare the causes which impel them to the separation. We hold these truths to be self-evident — that all men are created equal ; that they are endowed by their Creator with certain unalienable rights ; that among these are life, liberty, and tlie pursuit of happiness. That, to secure these rights, governments are instituted among men, deriving their just powers from the consent of the governed ; that, whenever any form of government becomes destructive of these ends, it is the right of tlie people to alter or to abolish it, and to institute a new government, la3'ing its foundation on such principles, and organizing its powers in such form, as to them shall seem most likely to effect their safety and happiness. Prudence, indeed, will dictate that governments long established should not be changed for light and transient causes ; and, accordingly, all experience hath shown that mankind are more disposed to suffer, while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed. But when a long train of abuses and usurpations, pursuing invariably the same object, evinces a design to reduce them under absolute despotism, it is their right, it is their duty, to throw off such government, and to |)rovide new guards for their future security. Such has been the patient sufferance of these colonics, and such is now tlie necessity which constrains them to alter their former systems of government. The his- tory of the present king of Great Britain is a history of repeated injuries and usurpations, all having in direct object the establislinient of an absolute tyranny over these states. To prove this, let facts be submitted to a candid world. He has refused his assent to laws the most wholesome and necessary for the pul)lic good. He has forbidden his governors to pass laws of immediate and pressing im- portance, unless suspended in their operation till his assent should be obtained ; and, when so suspended, he lias utterly neglected to attend to them. He has refused to pass other laws for the accommodation of large districts of people, unless those people would relinquish tiie rig!)t of representation in the legislature — a right inestimable to them, and formidable to tyrants only. He has called together legislative bodies at places unnsnnl, uncomfortable, 1 ( 101 ) 102 OKGANIC LAWS OF THE UNITED STATES OF AMERICA. and distant from the depository of their public records, for the sole purpose of fatiguing them into compliance with his measures. He has dissolved representative houses repeatedl}', for opposing, with manly firmness, his invasions on the rights of the people. He has refused, for a long time after such dissolutions, to cause others to be elected, whereby the legislative powers, incapable of annihilation, have returned to the people at large tor their exercise ; the state I'cmaining, in the mean time, exposed to all the dangers of invasion from without, and convulsions within. He has endeavored to prevent the population of these states ; for that purpose obstructing the laws for naturalization of foreigners; refusing to pass others to encourage their migration hither, and raising the conditions of new appro- priations of lands. He has obstructed the administration of justice, by refusing his assent to laws for establishing judiciary powers. He has made judges dependent on his will alone for the tenure of their offices, and the amount and payment of their salaries. He has erected a multitude of new offices, and sent hither swarms of officers to harass our people and eat out their substance. He has kept among us, in times of peace, standing armies, without the con- sent of our legislature. He has effected to render the military independent of, and superior to, the civil power. He has combined with others to subject us to a jurisdiction foreign to our constitution, and unacknowledged by our laws ; giving his assent to their acts of pretended legislation : For quartering large bodies of armed troops among us ; For protecting them, by a mock trial, from punishment for any murders which the^' should commit on the inhabitants of tliese states; • For cutting off our trade with all parts of the world ; For imposing taxes on us without our consent; For depriving us, in many cases, of the benefits of trial b}' jury; For transporting us beyond seas, to be tiied for pretended otfences ; For abolisliing the free system of English laws in a neighboring province, establishing therein an arbitrary government, and enlarging its boundaries, so as to render it at once an example and fit instrument for introducing the same absolute rule into these colonies; For taking awa}' our charters, abolishing our most valuable laws, and alter- ing, fundamentall}', the forms of our government ; For suspending our own legislature, and declaring themselves invested with power to legislate for us in all cases whatsoever. He has abdicated government here, by declaring us out of his protection, and waging war against us. He has plundered our seas, ravaged our coasts, burnt our towns, and de- stroyed the lives of our people. He is at this time transporting large armies of foreign mercenaries, to com- plete the works of death, desolation, and tyranny, already begun, with circum- stances of cruelty and perfidy scarcely paralleled in the most barbarous ages, and totally unworthy the head of a civilized nation. He has constrained our fellow-citizens, taken captive on the high seas, to bear arms against their country, to become the executioners of their friends and brethren, or to fall tliemselves by their hands. He has excited domestic insurrections amongst us, .i. id has endeavored to bring on the inhabitants of our frontiers the merciless Indian savages, whose known rule of warfare is an undistinguished destruction of all ages, sexes, and conditions. In every stage of these oppressions we have petitioned for redress in the most humble terms ; our repeated petitions have been answered only by re- I THE DECLARAilON OF INDEPENDENCE— 1776. 103 peated injury. A prince whose cbiracter is thus marked by every act which may define a tyrant, is unfit to be tlie ruler of a free people. Nor liave we been wanting in attention to our British brethren We have warned them, from time to time, of attempts by their legislature to ex- tend an unwarrantable jurisdiction over us. We have reminded tliem of the circumstances of our emigration and settlement here. We have appealed to their native justice and magnanimity, and we have conjured them, by the ties of (Kir common kindred, to disavow these usurpations, which would inevitalily interrupt our connections and correspondence. They, too, have been deaf to tlie voice of justice and consanguinity. We must, therefore, acquiesce in the necessity which denounces our separation, and hold them, as we hold the rest of mankind, enemies in war, in peace, friends. We, therefore, the representatives of the United States of America, in (xeneral Congress assembled, appealing to the Supreme Judge of the world for the rectitude of our intentions, do, in the natne and by authority of the good people of these Colonies, solemnly publish and declare that these United Colonies are, and of right ougiit to be, free and independent states; that they are absolved from all allegiance to the British crovvn, and that all political con- nection between them and the state of Great Britain is, and ought to be, totally dissolved, and that, as free and independent states, they have full power to levy war, conclude peace, contract alliances, establish commerce, and to do all otiier acts and things which independent states may of right do. And for the support of this Declaration, with a firm reliance on the |)rotection of Divine Providence, we mutually pledge to each other our lives, our fortunes, and our sacred lionor. JOHN HANCOCK. New Hampshire. Matthew Thornton. JosiAH Bartlett, William Whipple, Samuel Adams, John Adams, Stephen Hopkins, Roger Sherman, Samuel Huntington, AVilliam Floyd, Philip Livingston, Richard Stockton, John Witherspoon, Francis Hopkinson, Robert Morris, Benjamin Rush, Bknjamin Franklin, John Morton, George Clymer, C^SAR Rodney, George Read, Massachusetts Bay. Robert Treat Paine, Elbridge Gerry. Rhode Island. William Ellery. Connecticut. William Williams, Oliver Wolcott. New York. Francis Lewis, Lewis Morris. t New Jersey. John Hart, Abraham Clark. Pennsylvania. James Smith, George Taylor, James Wilson, George Ross. Delaware. Thomas M'Kean. 104 ORGANIC LAWS OF THE UMTED STATES OF AMERICA. Maryland. Samuel Chase, William Paca, George Wytiie, Richard Henry Lee, Thomas Jefferson, Benjamin Harrison, William Hooper, Joseph Hewes, Edward Rutledge, Thomas Heyward, Jr., Button Gwinnett, Lyman Hall, Thomas Stone, Charles Carroll, of Carrollton. Virginia. Thomas Nelson, Jr., Francis Lightfoot Lee, Carter Braxton. North Carolina. John Penn. South Carolina. Georgia. Thomas Lynch, Jr., Arthur Middleton. George Walton. ARTICLES OF CONFEDERATION— 1777. To all to whom these Presents shall come, we the undersigned delegates of the States affixed to our Names send greeting. Wliereas the Delegates of the United States of America in Congress assem- bled did on the fifteenth dayof November in the Year of our Lord One Thou- sand Seven Hundred and Seventy-Seven, and in the Second Year of tlie Inde- peiidence of America, agree to certain articles of Confederation and perpetual Union between tlie States of New Hampshire, Massachusetts Bay, Rhode Island and Proviclence Plantations, Connecticut, New Yorlv, New Jersey, Pennsylva- nia, Delaware, Maryland, Virginia, Nortli Carolina, South Carolina, and Georgia, in the words following, viz. " Articles of Confederation and perpetual union between the States of New Hampshire, Masvtchusetts Bay, Rhode Island and Providence Plantations, Connecticut, New York, New Jersey, Pennsylvania, Delaware, Marylarid, Virginia, North Caro- Ibvi, South Carolina, and Georgia. Article I. The style of this confederacy shall be '' The United States of Americ •." Art. II. Each State retains its sovereignt}', freedom, and independence, and every power, jurisdiction, and right whicii is not by this confederation ex- pres-il. delegated to the United States in Congress assembled. Art. III. The said States herehv severally enter into a firm league of friend- sliip vviLli ea(;h other, for their common defence, the security of their liberties, and their mutual and general welfare, binding themselves to assist eacli other against all force offered to, or attaclvs made upon them, or any of them, on ac- count of religion, sovereignty, trade, or any other pretence whatever. Art. 1Y. The better to secure and perpetuate mutual friendship and inter- coui'se among tl>e people of the different States in this Union, the free inhabi- tants of each of these States, paupers, vagabonds, and fugitives from justice excepted, shall be entitled to all privileges and immunities o-f free CHtizens Ih ARTICLES OF CONFEDERATION— 1777. 105 the several States ; and the people of each State shall have free ingress and regress to and from any other State, and shall enjoy therein all the privileges of trade and commerce, subject to the same duties, impositions and restrictions as the inhabitants thereof respectively, provided tiiat such restrictions shall not extend so far as to prevent the removal of proi)erty imported into any State, to any other State of which the owner is an inliabitant; provided also that no imposition, duties, or restriction shall be laid by any State, on the property of the United States, or either of them. If any person guilty of, or charged with, treason, felony, or other high mis- demeanor, in an^^ State, shall flee from justice, and be found in any of the United States, he shall, upon demand of the governor or executive power of the State from which he fled, be delivered up and removed to the State hav- ing jurisdiction of his offence. Full faith and credit shall be given in each of these States to the records, acts, and judicial proceedings of the courts and magistrates of every other State. Art. V. For the more convenient management of the general interests of the United States, delegates shall be annually appointed in such manner as the legislature of each State shall direct, to meet in Congress on the first Monday in November, in every year, with a power reserved to each State to recall its delegates, or any of them, at any time within the j'ear, and to send others in their stead, for the remainder of the year. No State shall be represented in Congress by less than two, nor by more than seven members ; and no person shall be capable of being a delegate for more than three years in any term of six years; nor shall any person, being a delegate, be capable of holding any office under the United States, for which he or another for his benefit, receives any salary, fees, or emolument of any kind. Each State shall maintain its own delegates in a meeting of the States, and while they act as members of the committee of the States. In determining questions in the United States in Congress assembled, each Stale shall liave one vote. Freedom of speech and debate in Congress shall not be impeached or ques- tioned in any court, or place out of Congress ; and the members of Congress shall he protected in their persons from arrests and imprisonments, during the time of their going to and from, and attendance on Congress, except for treason, felony, or breacli of the peace. Art. VI. No State, without the consent of the United States in Congress assembled, shall send any embassy to, or receive any embassy from, or enter into any conference, agreement, alliance, or treaty witli any king, prince, or state ; nor shall any person holding any office of profit or trust under the United States, or any of them, accept of any present, emolument, office, or title of any kind wliatever, from any king, prince, or foreign state; nor shall the United States in Congress assembled, or any of them graut any title of no- bility. No two or more states shall enter into any treaty, confederation or alliance whatever, between them, without the consent of the United States in Congress assembled, specifying accurately the purposes for which the same is to be en- tered into, and how long it shall continue. No State shall lay any imposts or duties, which may interfere with any stipu- lations in treaties entered into by the United States in Congress assembled, with any king, prince, or state, in pursuance of any treaties already proposed ''V Congress to the courts of France and Spain. No vessels of war shall be kept up, in time of peace, by any State, except such number only, as shall be deemed necessary, b}' the United States in Con- gress assembled, for the defence of such State, or its trade ; nor shall any body of forces be kept up by any State in time of peace, except sucli number only as, in the judgment of the United States in Congress assembled, shall be deemed requisite to garrison the forts necessary for the defence of such State ; but 106 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. every State shall always keep up a well regulated and disciplined militia, siif- ficienvly ai'med and accoutered ; and shall provide and have constantly ready for use, in public stores, a due number of tield-pieces and tenls, and a proper quantit}' of arms, ammunition, and camp equipage. No State shall engage in any war without the consent of the United States in Congress asseml)led, unless sucli State be actually invaded by enemies, or shall have received certain advice of a resolution being formed by some nation of Indians to invade such State, and tlie danger is so imminent as not to admit of a delay till tlie United States in Congress assembled can be consulted ; nor shall any State grant commissions to any sliips or ves-els of war, nor letters of marque or re|)risal, except it be after a declaration of war by the United States in Congress assembled ; and then only against the kingdom or state, and the subjects thereof, against which war has been so declared, and under such regu- lations as shall be estalilislied b}' the United States in Congress assembled; unless such State be infested by pirates, in which case vessels of war may be fitted out for that occasion, and kept so long as the danger shall contin'je, or until tlie United States in Congress assembled, shall determine otherwise. Art. VII. When land forces are raised by an}' State for the common de- fence, all officers of or under the rank of colonel shall be appointed by the legislature of each State respectively by whom such forces shall be raised, or in such manner as such State shall direct ; and all vacancies shall be filled up by the State whicii first made the appointment. Art. VIII. AH charges of war and all other expenses that shall be incurred for the common defence, or general welfare, and allowed by the United States in Congress assembled, shall be defrayed out of a common treasury, which shall be supplied by the several States in proportion to the value of all land within each State, granted to or surveyed for any person, as such land and tlie buildings and improvements thereon shall be estimated, according to such mode as tlie United States in Congress assembled, shall from time to time direct and appoint. The taxes for paying that proportion shall be laid and levied by the autliority and direction of the legislatures of the several States within the time agreed upon by the United States in Congress assembled. Art. IX. The United States in Congress assembled, shall have the sole and exclusive right and power of determining on peace and war, except in the cases mentioned in the sixth article ; of sending and receiving ambassadors ; enter- ing into treaties and alliances; provided that no treaty of commerce shall be made whereby the legislative power of the respective States shall be restrained from imposing such imposts and duties on foreigners as their own people are sulijected to, or from prohibiting the exportation or importation of any species of goods or commodities whatsoever; of establishing rules for deciding, in all cases, what captures on land or water shall be legal, and in what manner prizes taken by land or naval forces in the service of the United States shall be di- vided or appropriated; of granting letters of marque and reprisal in times of peace ; appointing courts for the trial of piracies and felonies committed on the high seas, and estalilishing courts for receiving and determining, finally, appeals in all cases of captures ; piovided that no member of Congress shall be appointed a judge of any of the said courts. Tlie United States in Congress assembled shall also be the last resort on ai)peal in all disputes and differences now subsisting, or that hereafter may arise, between two or more States, concerning l)oundary, jurisdiction, or any otiier cause whatever ; which autliority shall always be exerc^ised in the manner following: Whenever the legislative or executive authority, or lawfid agent, of any State in controversy with another, shall present a petition to Congress, statin 2J the matter in question, and praying for a hearing, notice thereof shall be given, by order of Congress, to the legislative or executive authority of the other State in controversy, and a day assigned for the appearance of the par- ties by their lawful agents, who shall then l)e directed to api)oint, by joint con- sent, commissioners or judges to constitute a court for hearingtind determining ARTICLES OF CONFEDERATION— 1777. 107 the matter in question ; but if they cannot agree, Congress shall name three persons out of each of the United States, and from the list of such persons each party shall alternately strike out one, the petitioners beginning, until the lumber shall be reduced to thirteen, and from that number not less than seven, nor mure than nine, names, as Congress shall direct, shall, in the presence of Congress, l)e drawn out by lot ; and the persons whose names shall be so drawn, or any five of them, shall be commissioners or judges to hear and liually deter- niine the controversy, so always as a major part of the judges who .shall hear the cause shall agree in the determination ; and if either party shall negU ct to attend at the day appointed, without showing reasons which Congro^s shall judge sufficient, or being present shall refuse to strike, the Congress shall pro- ceed to nominate three persons out of each State, and tlie secretary of Congress sliall strike in behalf of such party absent or refusing; and the judgment and sentence of the court, to be appointed in the manner liefore prescril/ed, shall be final and conclusive; and if any of the parties shall refuse to submit to the authority of such court, or to appear or defend tiieir claim or cause, the court shall nevertheless, proceed to pronounce sentence or judgment, which shall in like manner be final and decisive; the judgment, or sentence, and other pro- ceedings, being in either case transmitted to Congress, and lodged among the acts of Congress, for the security of the parties concerned : provided that every commissioner, before he sits in judgment, shall take an oath, to be administered by one of the judges of the Supreme or Superior Court of the State where the cause shall be tried, "well and truly to hear and determine the matter in ques- tion, according to the best of his judgment, without favor, affection, or hope of reward ;" provided also that no State shall be deprived of territory for the ben- efit of tlie United States. All controversies concerning the private right of soil claimed under different grants of two or more States, whose jurisdiction, as they may respect such lands and the States which passed such grants, are adjusted, the said grants, or eitlier of them, being at the same time claimed to have originated antecedent to such settlement of jurisdiction, shall, on the petition of either party to the Congress of the United States, he finally determined, as near as may be, in the same manner as is before prescribed for deciding disputes respecting territorial jurisdiction between different States. The United States in Congress assembled shall also have the sole and ex- clusive right and power oi" regulating the alloy, and value of coin struck by their own authority, or b}^ that of the respective States ; fixing the standard of weights and measures throughout the United States; regulating the trade and managing all affairs with the Indians, not members of any of the States; pro- vided that the legislative right of any State within its own limits be not in- fringed or violated ; establisliing and regulating post offices from one State to another, throughout all the United States, and exacting such postage on the papers passing through the same as may be requisite to defray the expenses of the said office ; appointing all officers of the land forces in the sei \ ice of the United States, excepting regimental officers; appointing all the officers of the naval forces, and commissioning all officers whatever in the service of the United States ; making rules for the government and regulation of the said land and naval forces, and directing their operations. The United States in Congress assembled shall have authorit}'^ to appoint a committee to sit in the recess of Congress, to lie denominated a Committee op THE States, and to consist of one delegate from each State : and to appoint such other committees ami civil officers as may be necessary for managing the gen- eral affairs of the United States under their direction; to appoint one of their number to preside; provided that no person lie allowed to serve in the office of president more than one year in any term of three years ; to ascertain tlie necessary sums of money to-be raised for the service of the United Slates, and to appropriate and apply the same for defraying the public expenses ; to bor- row money or emit bills on the credit of the United States, transmitting every half-year to the respective States an account of the sums of money so borrowed 108 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. or emitted ; to build and equip a navy; to agree upon the number of land forces, and to make requisitions from each State for its quota, in proportion to the number of white inhabitants in such State, which requisition shall be bind- ing ; and thereupon the legislature of each State shall appoint the regimental officers, raise the men, and clothe, arm, and equip them, in a soldierlike manner, at the expense of the United States ; and the officers, and men so clothed and equipped, shall march to the place appointed, and within the time agreed on by the United States in Congress assembled ; but if the United States in Congress assembled shall, on consideration of circumstances, judge proper that any State should not raise men, or should raise a smaller number than its quota, and that any other Stale should raise a greater number of men than the quota thereof, such extra number shall be raised, officered, clothed, armed, and equipped, in the same manner as the quota of such State, unless the legislature of such State shall judge that such extra number cannot be safely spared out of the same ; in which case they shall raise, officer, clothe, arm, and equip as many of such extra number as the}' judge can be safely spared ; and the officers and men so clothed, armed and equipped shall march to the place appointed, and within the time agreed on, by the United States in Congress assembled. The United States in Congress assembled shall never engage in a war; nor grant letters of marque and reprisal in time of peace ; nor enter into anj' treaties or alliances ; nor coin money; nor regulate the value thereof; nor ascertain the sums and expenses necessary for the defence and welfare of the United States or any of them ; nor emit bills ; nor borrow money on the credit of the United States ; nor appropriate money ; nor agree upon the number of vessels of war to be built or purchased or the number of land or sea forces to be raised ; nor appoint a commander-in-chief of the army or navy ; unless nine States as- sent to the same ; nor shall a question on any other point, except for adjourn- ing from day to day, be determined, unless by the votes of a majority of the United States in Congress assembled. The Congress of the United States shall have power to adjourn to any time within the year, and to any place within the United States, so that no period of adjournment be for a longer duration than the space of six months; and shall publish the journal of their proceedings monthly, except such parts thereof relating to treaties, alliances, or military operations as in their judgment re- quire secrecy ; and the yeas and nays of the delegates of each State, on any question, shall be entered on the journal, when it is desired by any delegate ; and the delegates of a State, or any of them, at his or their request, shall be furnished with a transcript of the said journal, except such parts as are above excepted, to lay before the legislatures of the several States. AiiT. X. The committee of the States, or any nine of them, shall be author- ized to execute, in the recess of Congess, such of the powers of Congress as the United States in Congress assembled, by the consent of nine states, shall, from time to time, think expedient to vest them with ; provided that no power be delegated to the said committee, for the exercise of which, hy the articles of confederation, the voice of nine states in the Congress of the United States asseinl)led is requisite. Art. XI. Canada acceding to this confederation, and joining in the meas- ures of the United States, shall be admitted into and entitled to all the advan- tages of this union. But no other colony shall be admitted into the same, un- less such admission be agreed to by nine states. Art. XII. All l)ills of credit emitted, moneys borrowed, and debts contracted, by or under the authority of Congress, before the assembling of the United States in pursuance of the present confederation, shall be deemed and consid- ered as a charge against the United States, for payment and satisfaction whereof, the said United States, and the public faith, are hereby solemnly pledged. Art. XIII. Every State shall abide by the determinations of the United States in Congress assembled, on all questions wliich by this confederation are submitted to them. And the articles of this conft-deialion shall be inviolably observed by every State, and the Union shall be perpetual ; nor shall any altera- ARTICLES OF CONFEDERATION— 1777. 109 tion at any time hereafter be made in any of tliem ; unless sucli alteration be agreed to in a Congress of the United States, and be afterwards confirmed by the legislatures of every State. And whereas it has pleased the Great Governor of the world to incline the hearts of the legislatures we respectively represent in Congress, to approve of, and to authorize us to ratif}' the said articles of confederation and perpetual union. Know ye that we the undersigned delegates, by virtue of Ihe power and authority to us given for that purpose, do by these presents, in the name^ and in behalf of our respective constituents, fully and entirely ratify and con- firm each and every of the said articles of confederation and perpetual union, and ail and singular the matters and things therein contained ; and we do further solemnly plight and engage the faith of our respective constituents, that they shall abide by the determinations of the United States in Congress assembled, on all questions, which by the said coniederation are submitted to them. And that the articles thereof shall be inviolably observed by the States we re[s]pectively represent, and that the Union shall be perpetual. In witness whereof we have hereunto set our hands in Congress. Done at Philadelphia in the State of Pennsylvania the ninth day of July in the year of our Lord one thousand seven hundred and seventy-eight, and in the third year of the independence of America. On the part and behalf of the State of New Hampshire. JosiAH Bartlett, John Wentwobth, Jr. August 8, 1778. On the part and behalf of the State of 3Iassachiisetts Bay. John Hancock, Francis Dana, Samuel Adams, James Lovell, Elbridge Gerry Samuel Holten. On the part and behalf of the State of Rhode Island and Providence Plantations. William Ellery, John Collins. Henry Marchant, On the part and behalf of the State of Connecticut. Roger Sherman, Titus Hosmer, Samuel Huntington, Andrew Adams. Oliver Wolcott, On the part and behalf of the State of New York. James Duane, William Duer, Francis-Lewis, Gouverneur Morris. On the part and in behalf of the State of New Jersey^ November 26, 1778. John Witherspoon, Nathaniel Scudder. On the part and behalf of the State of Pennsylvania. Robert Morris, William Clingan, Daniel Roberdeau, Joseph Reed, July 22, 1778. Jonathan Bayard Smith, On the part and behalf of the State of Delaware. Thomas M'Kean, Feby. 12, 1779. Nicholas Van Dyke John Dickinson, May 5, 1779. On ihe part and behalf of the State of Maryland. John Hanson, MarA 1, 1781. Daniel Carroll, March 1, 1781 110 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. On the part and behalf of the State of Virginia. Richard Henry Lee, John Harvie, John Banister, Francis Lightfoot Lee. Thomas Adams, On the part and behalf of the State of North Carolina. John Penn, July 21, 1778. John Williams. Cornelius Harnett, On the part and behalf of the State of South Carolina. Henry Laurens, Richard Hutson, William Henry Drayton, Thomas Heyward, Jr. John Mathews, On the part and behalf of the State of Georgia. Jonathan Walton, July 24, 1778. Edward Langworthy. Edward Telfair, THE NORTHWESr TERRITORIAL GOVERNMENT— 1787. [The Confederate Congress, July 13, 1787.] An Ordinance for the government of the territory of the United States north- west of the river Ohio. Section 1, Be it ordained by the United States in Congress assembled, That the said territory, for the purpose of temporary government, be one district, subject, however, to be divided into two districts, as future circumstances may, in tlie opinion of Congress, make it expedient. Sec. 2. Be it ordained by the authority aforesaid, That the estates both of resident and non-resident proprietors in the said territory, dying intestate, shall descend to, and be distributed among, their children and the descendants of a deceased child in equal parts, the descendants of a deceased child or grandchild to take the share of their deceased parent in equal parts among them ; and where there shall be no children or descendants, then in equal parts to the nest of kin, in equal degree; and among collaterals, the children of a deceased brother or sister of the intestate shall have, in equal parts among them, their deceased parent's share ; and there shall, in no case, be a distinc- tion between kindred of the whole and lialf l)lood ; saving ui all cases to the \vie course of the common law. All persons sliall be bailalile, unless for capital offences, wiiere the proof shall be evident, or the presumption great. All fines shall be moderate; and no cruel or unusual puuisiiments shall be in- flicted. No man shall be deprived of iiis liberty or property, but by the judg- ment of his peers, or the law of the land, and should the public exigencies make it necessary, for the common preservation, to take any person's property, or to demand his particular services, full compensation shall be made for the same. And, in the just preservation of rights and property, it is understood and declared, that no law ought ever to be made or have force in the said terri- tory that shall, in any manner whatever, interfere with or affect private con- tracts, or engagements, bona fide, and without fraud previously formed. ARTICLE III. Religion, moralit}', and knowledge being necessary to good government and the happiness of mankind, schools and the means of education shall forever be encouraged. The utmost good faith shall always be observed towards the In- dians ; their lands and property shall never be taken from them witliout their consent; and in their property, rights, and libert}- tliey never shall be invaded or disturbed, unless in just and lawful wars authorized liy Congress; but laws founded in justice and liumanity siiall, from time to lime, be made lor prevent- ing wrongs being done to them, and for preserving peace and friendship with them. ARTICLE IV. The said territory, and the States which may be formed therein, shall forever remain a part of this confederacy of the United States of America, sul^ject to the Articles of Confederation, and to such alteiations therein as shall be con- stitutionally made; and to all the acts and ordinances of the United States in Congress assembled, conformable thereto. The inhabitants and settlers i«n the said territory shall be sulyect to pay a part of the Federal debts, contracted, or to be contracted, and a proportional part of the expenses of government to be apportioned on them by Congress, according to the same common rule and measure by which apportionments thereof shall be made on the other States ; and the taxes for paying their proportion shall be laid and levied by the au- thority and direction of the leiiislatures of the district, or districts, or new States, as in the original States, within the time agreed upon Ity the United States in Congress assemi)led. Tlie legislatures of those districts, or new States, shall never interfere with the primary disposal of the soil by the United States in Congress assembled, nor with any regulations Congress may find necessary for securing the title in such soil to the bona fide purchasers. No tax shall be imposed on lands the property of the United States ; and in no 114 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. case shall non-resident proprietors be taxed higher than residents. The navi- irafle waters lea'lii::^ into the Mississippi and Saint Lawrence, and the carrying |)laces between the .same, shall he common highways, and forever free, as well to the inhabitants of the said territory as to the citizens of the United States, and those of any other States tiiat may be admitted into the confederacy, with- ont any ta::, im[)ost, or duty therefor. ARTICLE V. There shall be formed in the said territory not less than three nor more than five Slates; and the boundaries of the States, as soon as Virginia shall alter her act of cession and consent to the same, shall become fixed and established as follows, to wit: The western State, in the said territory, shall be bounded by the Mississippi, the Ohio, and tiie Wabash Rivers; a direct line drawn from the Wabash and Post Vincents, due north, to the territorial line between the United States and Canada; and by the said territorial line to the Lake of the Woods and Mississippi. The middle State shall be bounded by the said direct line, the Wabash from Post Vincents to the Ohio, by the Ohio, by a direct line drawn due north from the mouth of the Great Miami to the said territorial line, and by the said territorial line. The eastern State shall be bounded by the last-mentioned direct line, the Ohio, Pennsylvania, and the said territorial line: Provided, however, And it is further understood and declared, that the boundaries of these three States shall l>e subject so far to be altered, that, if Congress shall hereafter find it expedient, they shall have authority to form one or two States in that part of the said territory which lies north of an east and west line drawn through the southerly bend or extreme of Lake Michigan. And whenever any of the said States shall have sixty thousand free inhabitants therein, such State shall be admitted, by its delegates, into the Congress of the United States, on an equal footing with the original States, in all respects whatever ; and shall be at liberty to form a permanent constitution and State government: Provided, The constitution and government, so to be formed, shall be republican, and in conformity to the principles contained in these articles, and, so far as it can be consistent with the general interest of the confederacy, such admission shall be allovved at an earlier period, and when there may be a less number of free inhabitants in the State than sixty thousand. ARTICLE VL There shall be neither slavery nor involuntary servitude in the said terri- tory, otherwise than in the punishment of crimes, whereof the party shall have been duly convicted : Provided always. That any person escaping into the same, fi'om whom labor or service is lawfully claimed in an}' one of the original States, such fugitive ma}' be lawfully reclaimed, and conveyed to the person claiming his or her labor or service as aforesaid. Be it ordained by the avthordy aforeaaid. That the resolutions of the 23d of April, 1784, relative to the subject of this ordinance, be, and the same are hereby, repealed, and declared null and void. Done by the United States, in Congress assembled, the 13th day of July, in the year of our Lord 1781, and of their sovereignty and independence the twelfth. CONSTITUTION OF THE UNITED STATES— 1787. 115 CONSTITUTION OF THE UNITED STATES— 1787. We, the People of the United States, in order to form a more perfect union, establish justice, insure doraeslic tranquillity, provide for the common defence, promote the general welfare, and secure the lilessings of liberty to ourselves and our posterity, do ordain and establish this Constitution for the United States of America. ARTICLE I. Section 1. All legislative powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Represen- tatives. Sec. 2. The House of Representatives shall be composed of members chosen every second 3'ear by the people of the several States, and the electors in each State shall have the qualifications requisite for electors of the most numerous branch of the State Legislature. No person shall be a representative who shall not have attained to the age of twenty-five years, and been seven years a citizen of the United States, and who shall not, when elected, be an inhabitant of that State in which he shall be chosen. * [Representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective numbers, which shall be determined by adding to the whole number of free per- sons, including tliose bound to service for a term of years, and excluding In- dians not taxed, three-fifths of all other persons.] The actual enumeration shall be made within three years after the first meeting of tlie Congress of the United States, and within every subsequent term often years, in such manner as they shall by law direct. The numl)er of representatives shall not exceed one for every thirty thousand, but each State sliall liave at least one representative: and until such enumeration shall be made, the State of New Hami)shire shall lie entitled to choose three; Massachusetts, eight; Riiode Island and Providence Plantations, one ; Connecticut, five ; New York, six ; New Jersey, four ; Penn- sylvania, eight; Delaware, one ; Maryland, six ; Virginia, ten ; North Carolina, five : South Carolina, five; and Georgia, three. When vacancies liappen in tlie representalicju from any State, the executive authoritv thereof shall issue writs of election to fill sucli vacancies. The House of Representatives shall choose their Speaker and other officers; and shall have tlie sole power of impeaciiment. Sec. 3. The Senate of tlie United States sliall be composed of two senators from each State, chosen by the Legislature thereof, for six years ; and each senator shall have one vote. Immediately after they shall be assembled in consequence of the first election, they shall be divided as equally as may be into three classes. The seats of the senators of the first cUiSs shall l>e vacated at the expiration of the second year; of tlie second class, at the expiration of the fourth year; and of the third class, at the expiration of the sixth year, so that one-third may be chosen every second year; and if vacancies happen by resignation, or otherwise, during the recess of the Legislature of any State, the exeeulive thereof may make temporary appointments until tlie next meeting of the Legislature, which shall then fill such vacancies. No person shall be a senator who shall not have attained to the age of thirty years, and been nine years a citizen of the United States, and who shall not, when elected, be an inhabitant of that Slate for which he shall be chosen. The Vice-President of the United States shall be president of the Senate, but shall have no vote, unless they be equally divided. The Senate shall choose their other otlicrs, and also a p^vesident pro tempore y * The clause included in braclrets is an.encUd ly t: e l.th r.n.fndment, 2d section. 116 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. in tlie absence of the Vice-President, or when he shall exercise the office of Prt'si(ient of the United States. Tlie Senate shall have the sole power to try all impeachments. When sitting for that purpose, they shall be on oath or affirmation. Wlien the President of the United States is tried, the Chief Justice sliall preside: and no person shall be convicted without the concurrence of two-thirds of the members present. Judgment in cases of impeachment shall not extern^ further than to removal from office, and disqualification to hold and enjoy any office of honor, trust, or profit under tlie United States ; but the party convicted sLiall nevertheless be liable and subject to indictment, trial, judgment, and punishment, according to law. Sec. 4. The times, places, and manner of holding elections for senators and representatives shall be prescribed in each State by tlie Legislature thereof; but the Congress ujay at any time, b}' law, make or alter such regulations, ex- cept as to the places of choosing senators. The Congress shall assemlile at least once in every year, and such meeting shall be on the first Monday in December, unless they shall by law appoint a ditferent day. Sec. 5. Each house shall be the judge of the elections, returns, and qualifica- tions of its own members, and a majority of each shall constitute a quorum to do business; but a smaller number may adjourn from day to day, and may be authorized to compel tlie attendance of absent members, in such manner, and under such penalties, as each house may provide. Each house may determine the rules of its proceedings, punish its members for disorderly behavior, and, with the concurrence of two-thirds, expel a member. Each house shall keep a journal of its proceedings, and from time to time publish the same, excepting such parts as may in their judgment require secrec3% and the yeas and nays of the members of eitlier house on any question shall, at the desire of one-fifth of those present, be entered on the journal. Neither house, during the session of Congress, shall, without the consent of the other, adjourn for more than three days, nor to any other place than that in wliich Ihe two houses shall be sitting. Sec. 6. The senators and representatives shall receive a compensation for their services, to be ascertained by law, and paid out of the treasury of the United States. They shall, in all cases except treason, felony, and breach of the peace, be privileged from arrest during their attendance at the session of their respective houses, and in going to and returning from the same ; and for any speech or debate in either house, they shall not be questioned in any other place. No senator or representative shall, during the time for which he was elected, lie appointed to any civil office under the authority of the United States, which shall have been created, or the emoluments whereof shall have been increased, during such time ; and no person holding any office under the United States shall be a member of either house during his continuance in office. Sec. 1. All bills for raising revenue shall originate in tiie House of Represen- tatives ; but the Senate may propose or cont-ur with amendments as on other bills. Every bill which shall have passed the House of Representatives and the Senate, shall, before it become a law, be presented to the President of tlie United States ; if he approve, he shall sign it. but if not, he shall return it, with his objections, to that house in which it shall have originated, who shall enter the objections at large on their journal, and proceed to reconsider it. If, after such reconsideration, two-thirds of that house shall agree to pass tlie bill, it shall be sent, together with the objections, to the other house, by which it shall likewise be reconsidered, and if approved by two-thirds of that house, it shall become a law. But in all such cases the votes of both houses shall bt- deter- mined by yeas and nays, and the names of the persons voting for and against CONSTITUTION OF THE UNITED STATES-1787. 117 the hill shall be entered on the journal of each house respectively. If any bill shall not be returned by the President within ten days (^ Sundays excepted) after it shall have been presented to him, the same shall lie a law, in like man- ner as if he had signed it, unless the Cougress by Iheir adjournment prevent its return, in which case it shall not be a law. Every order, resolution, or vote to which the concurrence of the Senate and House of Representatives may be necessary (except on a question of adjourn- ment) shall be presented to the President of the United States ; and before the same shall take effect, shall be approved by him, or, being disapproved by him, shall be repassed by two-thirds uf the Senate and House of Representatives, according to the rules and limitations prescribed in the case of a bill. Sec. 8. The Congress sliall have power — To lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and general welfaie of the United States; but all duties, imposts, and excises shall be uniform throughout the United States ; To borrow mone}^ on the credit of the United States ; To regulate commerce with foreign nations, and among the several States, and with the Indian tribes ; To establish a uniform rule of naturalization, and uniform laws on the sub- ject of bankruptcies throughout the United States ; To coin money, regulate the value thereof, and of foreign coin, and fix the standard of weights and measures ; To provide for the punishment of counterfeiting the securities and current coin of the United States ; To establish post-offices and post-roads ; To promote the progress of science and useful arts, by securing, for limited times, to authors and inventors the exclusive right to their respective writings and discoveries ; To constitute tribunals inferior to the Supreme Court; To define and punish piracies and felonies committed on the high seas, and offences against the law of nations ; To declare war, grant letters of marque and reprisal, and make rules concern- ing captures on land and water; To raise and support armies, liut no appropriation of money to that use shall be for a longer term than two years ; To provide and maintain a navy ; To make rules for the government and regulation of the land and naval forces ; To provide for calling forth the militia to execute the laws of the Union, suppress insurrections and repel invasions; To provide for organizing, arming, and disciplining the militia, and for govern- ing such part of them as may be employed in the service of the United States, reserving to the States respectively the appointment of the officers, and the authority of training the militia according to the discipline prescribed by Con- gress ; To exercise exclusive legislation in all cases whatsoever over such district (not exceeding ten miles square) as may by cession of particular States, and the acceptance of Congress, become the seat of the government of the United States, and to exercise like authority over all places purchased by the consent of the Legislature of the State in which" the same shall be, for the erection of forts, magazines, arsenals, dockyards, and other needful buildings; and To make all laws which sliallbe necessary and proper for carrying into ex- ecution the foregoing powers, and all other powers vested by this Constitution in the government of the United States, or in any department or officer thereof. Sec, 9. The migration or importation of such persons as any of the States now existing shall think proper to admit, shall not be proliihited by the Con- gress prior to the year one thousand eight hundred and eight, but a tax or 118 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. duty may be imposed on such importation, not exceeding ten dollars for each person. The privilege of the writ of habeas corpus shall not be suspended, unless when in cases of rebellion or invasion the public safety may require it. No bill of attainder or ex-post-facto law shall be passed. No capitation or other direct tax shall be laid, unless in proportion to the census or enumeration hereinl)efore directed to be taken. No tax or duty shall be laid on articles exported from any state. No preference shall he given by an}- regulation of commerce or revenue to the ports of one State over those of another ; nor shall vessels hound to, or from, one State, be obliged to enter, clear, or pay duties in another. No money shall be drawn from the treasury but in consequence of appro- priations made bylaw; and a regular statement and account of the receipts and expenditures of all public money shall be published from time to time. No title of nobility shall be granted by the United States ; and no person holding any office of profit or trust under them, shall, without the consent of the Congress, accept of any present, emolument, office, or title, of any kind whatever, from any king, prince, or foreign state. Sec. 10. No State shall enter into any treat}', alliance, or confederation ; grant letters of marque and reprisal; coin money; emit bills of credit; make anything but gold and silver coin a tender in payment of debts; pass any bill of attainder, ex-post-facto law, or law impairing the obligation of contracts, or grant any title of nobility. No State shall, without the consent of the Congress, lay any impost or duties on i:mports or exports, except what may be absolutely necessary for executing its inspection laws; and the net produce of all duties and imposts, laid by any State on imports or exports, shall be for the use of the treasury of the United States; and all such laws shall be subject to the revision and control of the Congress. No State shall, without the consent of Congress, lay any duty of tonnage, keep troops, or ships of war, in time of peace, enter into any agreement or com- pact with another State, or with a foreign power, or engage in war, unless actu- ally invaded, or in such imminent danger as will not admit of delay. ARTICLE II. Sec. 1. The Executive power shall be vested in a President of the United States of America. He shall hold his office during the term of four years, and, together with the Vice-President, chosen for the same term, be elected as follows : Each State shall appoint, in such manner as the Legislature thereof may direct, a number of electors, equal to the whole number of senators and repre- sentatives to which the State may be entitled in the Congress ; but no senator or representative, or person holding an office of trust or profit under the United States, shall be appointed an elector. *[The electors shall meet in their respective States, and vote by ballot for two persons, of whom one at least shall not he an inhabitant of the same State with themselves; and they shall make a list of all the persons voted for, and of the number of votes for each, which list they shall sign and certif^v, and transmit sealed to the seat of the government of the United States, directed to the presi- dent of the Senate. The |)resident of the Senate shall, in tlie presence of the Senate and House of Representatives, open all the certificates, and the votes shall then be counted. The person having the greatest number of votes shall be the President, if such nnmljcr be a majority of the whole number of electors appointed; and if there be more than one who have such majority, and have an equal number of votes, then tiie House of Representatives shall immediately choose by ballot one of them for President ; and if no person have a majority, * The clause inclosed in brackets has been superseded by the 12th amendment. CONSTITUTION OF THE UNITED STATES— 1787. 119 then from the five highest on the hst the said House shall, in like manner, choose the President. But in choosing the President, the votes shall be taken In- states, the representation from each State having one vote; a quorum for tins purpose shall consist of a member or members from two-thirds of tue States, and a majority of all the States shall be necessary to a choice. In every case, after the choice of the President, the person having the greatest number of votes of the electors shall be the Yice-President. But if tliere should remain two or more wlio have equal votes, the Senate shall choose from them by ballot the Vice-President.] The Congress may determine the time of choosing the electors, and the day on which they shall give their votes; which day shall be the same throughout the United States. No person except a natural-born citizen, or a citizen of the United States at the time of the adoption of this Constitution, shall be eligible to the office of President; neither sliall any person be eligilde to that office who shall not have attained to the age of thirty-five years, and been fourteen years a resident within the United States. In case of tlie removal of the President from office, or of his death, resig- nation, or inability to discharge tlie powers and duties of the said office, the same shall devolve on the Vice-President, and the Congress may by law pro- vide for the case of removal, death, resignation, or inability, both of the Presi- dent and Vice-President, declaring what officer shall then act as President; and such officer shall act accordingly until the disability be removed, or a President sluiU be elected. The President shall, at stated times, receive for his services a compensation which shall neither be increased nor diminished during the period for which he shall have been elected, and he shall not receive within that period any other emolument from the United States, or any of them. Before he enter on the execution of his office, he shall take the following oath or affirmation : " I do solemnly swear (or affirm) that 1 will faithfully execute the office of President of the United States, and will, to the best of my anility, preserve, protect, and defend the Constitution of the United States." Sec. 2. The President shall be commander-in-chief of the army and navy of the United States, and of the militia of the several States, when called into the actual service of the United States; he may require the opinion, in writing, of the principal officer in each of the executive departments, upon any subject relating to the duties of their respective offices: and he shall have power to grant reprieves and pardons for offences against the United States, except in cases of impeachment. He shall have the power, by and with the advice and consent of the Senate, to make treaties, provided two-thirds of the Senators present concur; and he shall nominate, and by and with the advice and consent of llie Senate shall appoint ambassadors, other public ministers and consuls, judges of the Supreme Court, and all other officers of the United States, whose appointments are not herein otherwise provided for, and which shall be established by law; but the Congress may by law vest the appointment of such inferior ofiicers, as they think proper, in the President alone, in the courts of law, or in the heads of departments. The President shall have power to fill up all vacancies that may happen during the recess of the Senate, by granting commissions which hhall expire at the end of their next session. Sec. 3. He shall, from time to time, give to the Congress information of the state of the Union, and recommend to their consideration such measures as he shall judge necessary and expedient; he may, on extraordinary occasions, con- vene both Houses, or either of them, and in case of disagreement between them with respect to the time of adjournment, he may adjourn them to such time as he shall think proper; he shall receive ambassadors and other public minis- 120 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. ters ; he shall take care that the laws be faithfully executed, and shall commis- sion all the officers of the United States. Sec. 4. The President, Vice-President, and all civil officers of the United States, shall be removed from office on impeachment for, and conviction of, treason, bribery, or other high crimes and misdemeanors. ARTICLE III. Sec. 1. The judicial power of the United States shall be vested in one Supreme Court, and in sucli inferior conns as the Congress may from time to time ordain and establisli. The judges, both of the Supreme and inferior courts, sliall hold their offices during good behavior, and siiall, at staled times, receive for their services a compensation which shall not be diminished during their continuance in office. Sec. 2. The judicial power shall extend to all cases, in law and equity, arising under this Constitution, the laws of the United States, and treaties made, or which shall be made, under tlieir authority; to all cases affecting ambassadors, other public ministers, and consuls ; to all cases of admiralty and maritime jurisdii;tion ; to controversies to which tiie United States shall be a party; to controversies between two or more States; between a State and citizens of another State; between citizens of different States; between citizens of the same State claiming lands under grants of different States, and between a State, or the citizens thereof, and foreign States, citizens or sulijects. In all case.'^i affecting ambassadors, other public ministers and consuls, and those in which a State shall he party, the Supreme Court shall have original jurisdiction. In all the other cases before mentioned, the Supreme Court shall have appellate jurisdiction, both as to law and fact, with such exceptions and under such regulations as the Congress shall make. Tlie trial of all crimes, except in cases of impeachment, shall be by jury; and such trial shall he held in the State where the said crimes shall have been com- mitted; but when not committed within any State, the trial shall be at such place or places as the Congress may by law have directed. Sec. 8. Treason against the United States shall consist only in levying war against them, or in adhering to their enemies, giving them aid and comfort. No person shall be convicted of treason unless on the testimony of two wit- nesses to the same overt act, or on confession in open court. The Congress shall have power to declare the punishment of treason, but no attainder of treason shall work corruption of blood, or forfeiture, except during the life of the persoii attainted. ARTICLE lY. • Sec. 1. Full faith and credit shall be given in each State to the public acts, reconls, and judicial proceedings of every otlier State; and the Congress may by general laws prescribe the manner in which such acts, records, and proceed- ings shall l)e proved, and the effect thereof Skc. i. Tlie citizens of each State shall be entitled to all privileges and im- mu- lilies of citizens in the several States. A person charged in any State with treason, felony, or other crime, who s4iall flee Irom justice, and be found in another State, shall, on demand of the exec- utive autiiority of the State from which he fled, be delivered up, to be removed to the Slate having jurisdiction of the crime. No person held to service or labor in one State, under the laws thereof, escaping into another, shall, in consequence of any law or regulation therein, be discliarged from sucli service or labor, but shall be delivered up on claim of tlie party to wiiom such service or labor may be due. Sec, 8. New States may be admitted by the Congress into tiiis Union ; but no new .State shall be formed or erected within tiie jurisdiction of any other CONSTITUTION OF THE UNITED STATES-1787. 121 State; nor any State be formed by the junction of two or more States, or parts of States, without the consent of the Legislatures of the States concerned as well as of the Congress. The Congress shall have power to dispose of and make all needful rules and regulations respecting the territory or other property belonging to the United States ; and nothing in this Constitution shall be so construed as to prejudice any claims of the United States, or of any particular State. Sec. 4. The United States shall guarantee to every State in this Union a republican form of government, and shall protect each of them against invasion, and on application of the Legislature, or of the executive (when the Legislature cannot be convened), against domestic violence. ARTICLE y. The Congress, whenever two-thirds of both houses shall deem it necessary, shall propose amendments to this Constitution, or, on the application of the Legislatures of two-thirds of the several States, shall call a convention for pro- posing amendments, which, in either case, shall be valid to all intents and purposes, as part of this Constitution, when ratified by the Legislatures of three-fourths of the several States, or by conventions in three-fourths thereof, as the one or the other mode of ratification may be proposed by the Congress ; provided that no amendment which may be made prior to the year one thou- sand eight hundred and eight shall in any manner affect the first and fourth clauses in the ninth section of the first article ; and that no State without its consent, shall be deprived of its equal suff'rage in the Senate. ARTICLE VL All debts contracted, and engagements entered into, before the adoption of this Constitution, shall be as valid against the United States under this Con- stitution, as under the Confederation. This Constitution, and the laws of the United States which shall be made in pursuance thereof; and all treaties made, or which shall be made, under the authority of the United States, shall be the supreme law of the land ; and the judges in every State shall be bound thereby, anything in the constitution or laws of any State to the contrary notwithstanding. The senators and representatives before mentioned, and the members of the several State Legislatures, and all executive and judicial officers, both of the United States and of the several States, shall be bound by oath or affirmation to support this Constitution ; but no religious test shall ever be required as a qualification to any oflSce or public trust under the United States. ARTICLE VII. The ratification of the Conventions of nine States shall be suflScient for the establishment of this Constitution between the States so ratifying the same. Done in convention, by the unanimous consent of the States present, the seventeenth day of September, in the year of our Lord one thou- sand seven hundred and eighty-seven, and of the independence of the United States of America the twelfth. In witness whereof we have hereunto subscribed our names. GEORGE WASHINGTON, President, and Deputy from Virginia. New Hampshire. John Langdon, Nicholas Gilman. Massachusetts. Nathaniel Gorham, Rufus King. 122 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. Connecticut. William Samuel Johnson, Roger Sherman. New York. Alexander Hamilton. New Jersey. William Livingston, William Paterson, David Brearley, ' Jonathan Dayton. Pennsylvania. Benjamin Franklin, Thomas Fitzsimons, Thomas Mifflin, Jared Ingersoll, Robert Morris, James Wilson, George Clymer, Gouverneur Morris. Delaware. George Reed, Richard Bassett, Gunning Bedford, Jr., Jacob Broom. John Dickinson, Maryland. James McHenry, Daniel Carroll. Daniel of St. Thomas Jenifer, Virginia. John Blair, James Madison, Jr. North Carolina, William Blount, Hugh Williamson. Richard Dobbs Spaight, South Carolina. John Rutledqe, Charles Pinckney, Charles Cotesworth Pinckney, Pierce Butler. Georgia. William Few, Abraham Baldwin. (Attest), WILLIAM JACKSON, Secretary. ARTICLES IN ADDITION TO, AND AMENDMENT OF, THE CON- STITUTION OF THE UNITED STATES OF AMERICA, PROPOSED BY CONGRESS, AND RATIFIED BY THE LEGISLATURES OF THE SEVERAL STATES PURSUANT TO THE FIFTH ARTICLE OF THE ORIGINAL CONSTITUTION. ARTICLE L Congress shall make no law respecting an establishment of religion, or pro- hibiting the free exercise thereof ; or abridging the freedom of speech, or of the press ; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances. ARTICLE II. A well-regulated militia being necessary to the security of a free State, the right of the people to keep and bear arms shall not be infringed. CONSTITUTION OF THE UNITED STATES— 1787. 123 ARTICLE III. No soldier shall, in time of peace, be quartered in any house, without the consent of the owner, nor in time of war, but in a manner to be prescribed by law. ARTICLE lY. The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no warrants shall issue, but upon probable cause, supported by oath or affirma- tion and particularly describing the place to be searched, and the persons or things to be seized. ARTICLE V. No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a grand jury, except in cases arising in the land or naval forces, or in the militia wlien in actual service in time of war or public danger; nor shall any person be subject for the same offence to be twice put in jeopardy of life or limb ; nor shall be compelled in any criminal case to be a witness against himself, nor be deprived of life, liberty, or property, without due process of law ; nor shall private property be taken for public use, without just compensation. ARTICLE VI. In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury of the State and district wherein the crime shall have been committed, which district shall have been previously ascertained by law, and to be informed of the nature and cause of the accu- sation ; to be confronted with the witnesses against him ; to have compulsory process for obtaining witnesses in his favor, and to have the assistance of coun- sel for his defence. ARTICLE YII. In suits at common law, where the value in controversy shall exceed twenty dollars, the right of trial by jury shall be preserved, and no fact tried by a jury shall be otherwise re-examined in any court of the United States than accord- ing to the rules of the common law. ARTICLE VIIL Excessive bail shall not be required nor excessive fines imposed nor cruel and unusual punishments inflicted. ARTICLE IX. The enumeration in the Constitution of certain rights shall not be construed to deny or disparage others retained by the people. ARTICLE X. The powers not delegated to the United States by the Constitution, nor pro- hibited by it to the States, are reserved to the States respectively or to the people. 124 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. ARTICLE XL The judicial power of the United States shall not be construed to extend to any suit in law or equity, commenced or prosecuted against one of the United States by citizens of another State, or by citizens or subjects of any foreign state. ARTICLE XIL The electors shall meet in their respective States, and vote by ballot for President and Vice-President, one of whom, at least, shall not be an inhabitant of the same State vvith themselves ; they shall name in their ballots the person voted for as President, and in distinct ballots the person voted for as Vice- President; and they shall make distinct lists of all persons voted for as Presi- dent, and of all persons voted for as Vice-President, and of the number of votes for each, wliich lists they shall sign and certify, and transmit sealed to the seat of the government of the United States, directed to the president of the Senate ; the president of the Senate shall, in the presence of the Senate and House of Representatives, open all the certificates, and the votes shall then be counted ; the person having the greatest number of votes for President, shall be the President, if such number be a majority of the whole number of electors appointed ; and if no person have such majority, then from the persons hav- ing the highest numbers not exceeding three on the list of those voted for as President, the House of Representatives shall choose immediately, by ballot, the President. But in choosing the President, the votes shall be taken by States, the representation from each State having one vote ; a quorum for this purpose shall consist of a member or members from two-thirds of the States, and a majority of all the States shall be necessary to a choice ; and if the House of Representatives shall not choose a President wlienever the right of choice shall devolve upon them, before the fourth day of March next following, then the Vice-President shall act as President, as in the case of the death or other constitutional disability of the President. The person having the greatest number of votes as Vice-President, shall be the Vice-President if such number be a majority of the whole number of electors appointed ; and if no person have a majority, then from the two highest numbers on the list, the Senate shall c4ioose the Vice-President ; a quorum for the purpose shall consist of two-thirds of the whole number of senators, and a majority of the whole number shall be necessary to a choice. But no person constitutionally ineligible to the office of President shall be eligible to that of Vice-President of the United States. ARTICLE XIII. Sec. 1. Neither slavery nor involuntary servitude, except as a punishment for crime, whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction. Sec. 2. Congress shall have power to enforce this article by appropriate legislation. ARTICLE XIV. Sec. 1. All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States; nor shall any State deprive an}' person of life, liberty, or property, without due [)rocess of law, nor deny to any person within its jurisdiction the equal protection of the laws. Sec. 2 Representatives shall be apportioned among the several States ac- CONSTITUTION OF THE UNITED STATES— 1787. Ur, cording to their respective numbers, counting the whole number of persons in each IState, excluding Indians not taxed. But when the right to vote at an^- election for the choice of electors for President and Vice-President of the United States, representatives in Congress, the executive and judicial officers of a State, or the members of the Legislature thereof, is denied to any of the male inhabitants of such State, being twenty-one years of age and citizens of the United States, or in any way abridged, except for participation in rebellion or otlier crime, the basis of representation therein shall be reduced in tlie propor- tion which the number of such male citizens shall bear to the wliole number of male citizens twenty-one years of age in such State. Sec. o. No person shall be a senator or representative in Congress, or elec- tor of President and Vice-President, or hold any office, civil or mditary, under the United States, or under any State, who, having previously taken an oatli as a member of Congress, or as an officer of the United States, or as a member of any State Lc-gislature, or as an executive or judicial officer of any State, to support tlie Constitution of the United States, shall have engaged in insurrec- tion or rebellion against the same, or given aid or comfort to the enemies thereof. But Congress may, by a vote of two-thirds of each House, remove such disability. Sec. 4. The validity of the public debt of the United States, authorized by law, including debts incurred for payment of pensions and bounties for services in snppressing insurrection or rebellion, shall not be questioned. But neither the United States nor any State shall assume or pay any debt or oi)ligation in- curred in aid of insurrection or rebellion against the United States, or any claim for the lessor emancipation of any slave ; but all such debts, obligations, and claims shall be held illegal and void. Sec. 5. The Congress shall have power to enforce, by appropriate legislation, the provisions of this article. ARTICLE XV. Sec. 1. The rightof citizens of the United States to vote shall not be denied or abridged by the United States, or by any State, on account of race, color, or previous condition of servitude. Sec. 2. The Congress shall have power to enforce this article by appropriate legislation. 126 PRESIDENTS AND THEIR CABINETS. PRESIDENTS AND THEIR CABINETS. From the " American Almanac for 1883," by permission of A. R. Spofford, Esq. PRESIDENTS. Term. ' No. Name. *1 1 2 3 2 4 ■A 5 6 4 7 8 5 9 10 6 11 7 12 13 8 14 9 14a 10 15 11 18 12 16a 13 17 14 18 15 19 16 20 20a 17 21 18 22 23 19 24 20 24a 21 George Washington. George Washington. John Adams Thomas Jefferson Thomas Jefferson James Madison James Madison April 30, 1789 March 4, 1793 March 4, 1797 March 4, 18U1 March 4, 1805 March 4, 1809 March 4, 1813 March 4, 1817 March 5, 1821 March 4, 1825 March 4, 1829 March 4, 1833 March 4, 1837 March 4, 1841 April 6, 1841 James K. Polk March 4, 1845 Zachary Taylor 1 March 5,1849 Millard Fillmore July 9, 1850 Franklin Pierce : March 4, 1853 James Monroe James Monroe John Quincy Adams.. Andrew Jackson Qualified. Andrew Jackson Muitin Van Buren William H. Harrison!.. John Tyler James Buchanan March 4,1857 Abraham Lincoln March 4, 1861 Abraham Lincoln' ! March 4, 1865 Andrew Johnson I April 15, 1865 Ulysses S. Grant | March 4, 1869 Ulysses S. Grant ' March 4, 1873 Rutherford B. Hayes I March 5, 1877 James A. Garfield i March 4, 1881 Chester A. Arthur j Sept. 20, 1881 VICE-PRESIDENTS. No. Name. 1 John Adams "> John Adams Thomas Jetlerson s Aaron Burr 4 George Cliut(jn ' f> William H. Crawford 2 Elbridge Gerry ' fi John Gaillard - Daniel D. Tompkins Daniel D.Tompkins 7 John C. Calhoun John C. Calhoun ■^ Hugh L. Whites 8 Martin Van Buren 9 Richard M.Johnson 10 John Tyler Samuel L. Southard ^ Willie P. Mangum^ 11 George M. Dallas 1'^ Millard Fillmore William R. King2 13 William R. King 1 Jesse D. Bright ^ I'l John C. Breckinridge 15 Hannibal Hamlin 16 Andrew Johnson, Lafayette S Foster '' 17 18 Henry Wilson ', Thomas W. Ferry ^ 19 •?o David Davis 2 Qualified. June 3, Dec. 2, March 4, March 4, March 4, March 4, April 10, March 4, Nov. 25, March 4, March 5, March 4, March 4, Dec. 28, March 4, March 4, March 4, April 6, May 31, March 4, March 5, July 11, March 4, April 18, Dec. 5, March 4, March 4, March 4, April 15, March 2, March 4, March 4, Nov. 22, March 5, March 4, Oct. 13, 1789 1793 1797 1801 1805 1809 1812 1813 1814 1817 1821 1825 1829 1832 1833 1837 l»il 1841 1842 1846 1849 1&50 1853 1853 1854 1857 1861 1865 1865 1867 1869 1873 1875 1877 1881 1881 * The larger figures in this column mark the terms held by the Presidents, and are referred to in succeed- ing tables. The smaller figures indicate the numerical order or sequence of individual officers from the first. Terms marked a denote the succession of the Vice-President to the Presidency for the residue of the term. I Died in office. ^ Acting Vice-President and President pro tern, of the Senate. « Resigned the Vice-Presidency, December 28, 1832. SECRETARIES OF STATE. The larger figures mark the Presidential term in which each Cabinet Officer held his appointment, as shown by the table of Presidents preceding. ' Term. No. 1 1 2 2 3 3 4 4 u 5 6 6 7 7 8 K 9 10 9 11 10 n 12 12 13 13 14 14 Name. Thomas Jefferson .... Thomas Jefferson Edmund Randolph.. Tiniiithy Pickering.. TiiiKithy Pickering . John Miirshidl...: James Madison James Madison Robert Smith James Monroe James Monroe John Qidncy Adams John Quincy Adams Henry Clay Martin Van Buren... Edward Livingston . Louis McLane John Forsyth John Forsyth Daniel Webster Sept. 26, March 4, Jan. 2, Dec. 10, March 4, May 13, March 5, March 4, March 6. April 2, March 4, March 5, March 5, March 7, March 6, May 24, May 29, Juiie 27, March 4, March 5, ed. Term. 1789 14a 1793 1794 1795 1797 15 1800 IH 1801 16 a 1805 1809 17 1811 18 1813 1817 19 1821 20 1825 20a 1829 18.31 21 1833 '-'2 1834 23 1837 24 1811 24a Appointed. Daniel Webster... Hugh S. Legar6 Abel P. Upshur John C. Calhoun... James Buchanan | March 6, John M.Clayton March 7, Daniel Webster i July April 6, May 9, July 24, March 6, Edward Everett. William L. Marcy Lewis Cass Jeremiah R. Black William H. Seward.... William II. Seward... ' William H. Seward ... Elihu B. Washburne.. llamiUon Fish I Hamilton Fish William M. Evarts James G. Blaine F. T. Frelinghuysen... N"V. 6, March 7, March 6, Dec. 17, March 5, March 4, April 15, March 5, March 11, March 4, March 12, March 5, Dec. 12, 1841 1843 1843 1814 1845 1849 1850 1852 1853 1857 1860 1861 1865 1865 1869 1869 1873 1877 1881 1881 CABINET OFFICERS. SECHETAKIES OF THE TKEASUKY. 127 Term. No. 1 1 2 2 3 a 4 4 5 6 7 5 fi 7 8 9 10 8 ii 9 10 12 11 12 i;-! 13 14 U 14a Name. Alexander Hamilton Alexander Hamilton Oliver Wolcott Oliver Woleott Samuel Dexter Albert Gallatin Albert Gallatin Albert Gallatin George \V. Campbell.. Alexander J. Dallas... William H. Crawford. William H. Crawford. William H. Crawford. Richard Ku.sh Samuel D. Ingham.... Louis McLane William J. Duane Roger B. Taney Levi Woodbury Levi Woodbury Thomas Ewing Thomas Ewing Appointed. Sept. March Feb. March Jan. May March March Feb. Oct. Oct. March March March March Aug. May Sept. June March Marcla April 11, 1789 4, 1793 2, 1795 4, 1797 1, 1801 14, 1801 4, 1809 4, 1813 9, 1814 6, 1814 22, 1816 5, 1817 5, 1821 7, 1825 6, 1829 2, 1831 29, 1833 23, 1833 27, 1834 4, 1837 5, 1841 6,1841 Term. No. 15 16 17 15 18 16 19 16a 20 17 21 18 22 23 24 19 25 26 20 27 20a 21 28 22 29 30 31 23 32 24 33 24a 34 Name. Walter Forward John C. Spencer George M. Bibb Robert J. Walker William M. Meredith... Thomas Corwin James Guthrie Howell Cobb Philip F. Thomas John A. Dix Salmon P. Chase William Pitt Fessen- den Hugh McCulloch Hugh McCulloch George S. Boulwell William A. Richardson Benjamin H Bristow .. Liitt M. Morrill Jiihn Sherman William Windom Charles J. Folger Appointed. Sept. 13, March 3, June 15, March 6, March 8, July 23, March 7, March 6, Dec. 12, Jan. 11, March 7, 1841 1843 1844 1846 1849 1850 1853 1857 18G0 1861 1861 July 1,1864 Maich 7, 1865 April 15, 1865 March 11, 1869 March 17, 1873 June 4, 1874 Julv 7, 1876 March 8, 1877 March 5, 1881 Oct. 27, 1881 SECRETARIES OF WAR. Term. No. 1 1 2 2 3 3 4 5 4 6 5 6 7 8 7 9 10 8 U 12 9 10 13 14 11 15 16 12 13 17 14 18 14a Name. Henry Knox Henry Knox Timothy Piclfering James McHenry James McHenry Samuel Dexter Roger Griswold Henry Dearborn Henry Dearborn William Eustis John Armstrong John Armstrong James Monroe William H. Crawford George Graham John C. Calhoun John C. Calhoun James Barbour Peter B. Porter John H. Eaton Lewis Cass. Lewis Cass Joel R. Poiasett John Bell John Bell Appointed. Sept. 12, 1789 March 4, 1793 Jan. 2, 1795 Jan. 27, 1796 March 4,1797 May 13, 1800 Feb. 3, 1801 March 5, 1801 March 4. 1805 March 7, 1809 Jan. 13, 1813 March 4, 1813 Sept. 27, 1814 Aug. 1, 1815 ad interim. Oct. 8, 1817 March 5, 1821 March 7, 1825 May 26, 1828 ISlarch 9, 1829 Aug. 1, 1831 March 4. 1833 March 7, 1837 March April 6, 1841 Term. No. 19 20 21 15 09 16 2,3 16a 24 17 25 18 26 1 27 19 28 29 20 20a 30 21 31 32 22 1 33 ,34 23 35 36 24 37 Name. John C.Spencer James M. Porter William Wilkins William L. Marcy George W. Crawford.... Charles M. Conrad Jefferson Davis John B. Floyd Joseph Holt Simon Cameron Edwin M. Stanton Edwin M. Stanton Edwin M. Stanton.... Ulysses S. Grant, ad hit Lorenzo Thomas, ad m( John M. Schofleld John A. Rawlins William W. Belknap... William W. Belknap.. Alphonso Taft James D. Cameron George W. McCrary Alexander Ramsay .... Robert T. Lincoln Appointed. Oct. 12, 1841 March 8, 1843 Feb. 15 1844 March 6, 1845 March 8 1849 Aug. 15 1850 March 5 1853 March 6 1857 Jan. 18 1861 March 5 1861 Jan. 15, 1862 :March 4 1865 April 15 1865 Aug. 12 1867 Feb. 21 1868 May 28 1868 March 11 1869 Oct. 25 1869 ]\Iarch 4 1873 ISIarch 8 1876 May 22 1876 March 12 1S77 Dee. 10 1879 March 5 1881 SECRETARIES OF THE NAVY. Term. 3 4 5 6 7 8 9 10 11 12 13 14 14a No. Name. Appointed. Benjamin Stoddert May 21, 1798 Benjamin Stoddert March 4,1801 Robert Smith July 15,1801 J. Crowninshicld March 3, 1805 Paul Hamilton March 7,1809 William Jones Jan. 12,1813 William Jones March 4,1813 B. W. Crowninshield... Doc. 19,1814 B. W. Crowninshield... March 4, 1817 Smith Thompson Nov. 9, 1818 Smith Thompson March 5,1821 Samuel L. Southard Sept. 16,1823 Samuel L. Southard March 4.1825 John Branch March 9,1829 Levi Woodbury May 23, 1831 Levi Woodbury March 4, 1833 Mahlon Dickerson June 30,1834 Mahlon Dickerson March 4 1837 James K. Paulding ' June 25, 1838 George E. Badger March 5,1841 George E. Badger April 6,1841 Term. No. 14 15 16 17 15 18 16 19 16a 20 21 17 22 18 23 19 24 20 20a 21 25 26 22 23 27 28 24 29 24a 30 Name. Abel P. Upshur David Henshaw Thomas W. Gilmer.. John Y. Mason George Bancroft John Y. Ma.son William B.Preston. William A. Graham John P. Kennedy James C. Dobbin Isaac Toucey Gideon Welles Gideon Welles Gideon Welles Adolph E.Borie George M. Robeson George M.Robeson Richard W. Thompson Nathan G( iff", J r William H. Hunt William E. Chandler... Appointed. Sept. July 13, 1 1841 24, 1843 Feb. 15, 1844 March 14, 1S44 March 10 1845 Sept. 9 1846 March 8, 1849 July 22, 1850 July 22 1852 March 7 1853 March 6 1857 March 5 1861 March 4, 1865 April !.•■ 1865 March 5 18P9 June 25 1869 March 4 1873 March 12 1877 .Ian. 6 1881 Mn-rb 5 1881 Aj.-il 1. 1882 128 CABINET OFFICERS. SECRETARIES OF THE INTERIOR Term. No. 16 1 16a 9 17 8 18 •1 19 () 20 20a 7 Name. Thomas Ewing Alex. H. H. Stuart. Robert McClulhind Jacob Thomp-son... Caleb B. Smith John P. Usher John P. Usher John P. Usher James Harlan Appointed. March 8, Sept. I'J, March 7, March 6, March 5, Jan. 8, March 4, April 15, May 15, 1849 1850 lSo3 1857 1801 I860 1805 1S05 1805 Term. No. 8 21 9 10 22 n 23 12 24 VA 24a U Name. Orville H. Browning Jacob D. Cox Columbus Delano Columbus Delano Zachariah Chandler. Carl Sehurz Samuel J. Kirkwood Henry M. Teller Appointed. July 27, March 5, Nov. 1, March 4, Oct. 19, March 12, March 5, April 6, 1866 1809 1870 1873 1875 187 1881 1882 POSTMASTERS-GENERAL. Term. No. 1 1 2 2 8 3 4 4 5 6 7 5 8 9 10 11 1 12 8 13 9 14 10 14a 11 Appointed. Samuel Osgood Sept. 26, Timothy Pickering Aug. 12, Timothy Pickering \ March 4, Joseph Habersham | Feb. 25, Joseph Habersham March 4, Joseph Habersham { March 4, Gideon Granger Nov. 28, Gideon Granger 1 March 4, March 4, March 17, March 4, March 5, June 20, Gideon Cx ranger Return J. Meigs, Jr... Return J. Meigs, Jr. . Return J. Meigs, Jr... John McLean John McLean William T. Barry William T. Barry Amos Kendall Amos Kendall John M. Niles Francis Granger Francis Granger Charles A. Wickliffe. March March March May March May March 6, April 6, Sept. 13, 1789 1791 1793 1795 1797 1801 1801 1805 1809 1814 1817 1821 1523 1825 1829 1833 1835 1837 1840 1841 18U 1841 Terra. No. 15 12 16 13 16a 14 15 17 16 18 17 18 19 19 20 21 20 20a 22 21 23 22 24 '>5 23 26 27 24 28 24a 29 Name. Appointed. Cave Johnson | March 0,1845 Jacob Collamer ' March 8,1849 Nathan K.Hall July 23,1850 Samuel D. Hubbard I Aug. 31, 1852 James Campbell ' March 5,1853 Aaron V. Brown , March 0, 1857 Joseph Holt I March 14, 1859 Horatio King Feb. 12,1801 Montgomery Blair March 5, 1801 William Dennison Sept. 24,1804 William Dennison • March 4, 1805 William Dennison April 15,1865 Alexander W. Randall July 25,1866 John A. J. Cresvvell March 5, 1869 John A. J. Cre.swell March 4, 1873 Marshall Jewell : Aug. 24, 1874 James N. Tvner July 12, 1876 David McK". Key March 12, 1877 Horace Maynara | June 2, 1880 Thomas L.James March 5,1881 Timothy O. Howe : Dec. 20, 1881 ATTORNEYS-GENERAL. Term. No. 1 1 2 2 3 3 4 4 5 6 7 8 6 9 7 10 8 11 9 10 11 12 13 12 14 13 15 16 14 17 14a Name. Edmund Randolph. Edmuiiil Randolph. William Bradford.... Charles Lee Charles Lee Theophilus Parsons Levi Lincoln Robert Smith John Breckinridge.. Csesar A. Rodney Ciesar K. Rodney — William Pinkney William Pinkney Richard Rush Richard Rush William Wirt William Wirt William Wirt John M. Berrien Roger B. Taney Roger B. Taney Benjamin F. Butler Benjamin F. Butler, Felix Gr\indy Henry D. (iilv>in J()hn J. Crittenden.. John J. Crittenden.. Appointed. Sept. March Jan. Dec. March Feb. March March Aug. Jar.. March Dec. March Feb. March Nov. March March March July March Nov. March July Jan. March April 1789 1793 1791 1795 1797 1801 1801 1805 1805 1807 1809 1811 1813 1814 1817 1817 1821 1825 1829 1831 1833 1833 1837 1838 1840 1841 1841 Term. No. 18 19 15 20 21 ■r? 16 23 ]6a 37 24 18 25 26 19 27 28 20 20a 29 30 21 31 .32 33 22 34 :« 23 36 24 37 24a 38 Name. Hugh S. Legarfe John Nelson John Y Mason Nathan Clifford Isaac Toucey Reverdy Johnson .John J. Crittenden Caleb Gushing Jeremiah S. Black Edwin M. Stanton Edward Bates Titian J. Coffey, afi int.. James Speed James Speed James Speed Henry Stanbery William M. Evarts E. Rockwood Hoar Amos T. Ackerman George H. Williams George H. Williams Edwards Pierrepont.... Alphonso Taft Charles Devens Wayne McVeagh Benjamin H. Brewster Appointed. Sept, 13, July 1, March 6, Oct. 17, June 21, March 8, July 22, March 7, March 6, Dec. 20, March 5, June 22, Dec. 2, March 4, April 15, July 23, July 15, March fi, June 23, Dec. 14. March 4, April 26, May 22, March 12, March 5, Dec. 19, 1841 1843 1845 1846 1848 1849 18.50 1853 1857 1800 1861 1863 1804 1865 1865 1866 1868 1809 1870 1871 1873 1875 1876 1877 1881 1881 JUSTICES SUPREME COURT OF THE UNITED STATES. 129 SUPBEME COURT OF THE UNITED STATES. Chief Justices John Jay t- John RutledgeJ.... Oliver Ellsworthf. John Marshall. IHoger B. Taney.. Salmon F. Chase- Morrison R, Waite Associate Justices. John Rutledget William Gushing James Wilson John Blairt Robert H. Harrisonf... James Iredell Thomas Johnson t William Patterson Samuel Chase- Bush rod Washington. Alfred Moore t William Johnson ... Brockholst Livingston Thomas Todd Joseph Story Gabriel Duval t Smith Thompson ... Robert Trimble , John McLean Henry Baldwin James M. Wayne?... Philip P. Barbour John Catron John McKinley Peter V. Daniel Samuel Nelsont Levi Woodbury Robert G. Grierf Benjamin R. Curtisf. John A. Campbell t.-.. Nathan Cliftbrd Noah H.Swavne Samuel F. Miller David Davist Stephen J. Field William Strong f.... Joseph P. Bradley. Ward Hunt John M. Harlan William B. Woods... Stanley Matthews... Horace Gray Samuel Blatchford. State Whence Appointed. New York South Carolina- Massachusetts . . Pennsylvania.... Virginia Maryland North Carolina. Maryland New Jersey South Carolina. Maryland Connecticut Virginia North Carolina. Virginia South Carolina. New York Kentucky Massachusetts.. . Maryland New York Kentucky Ohio Pennsylvania.... Georgia Marj^land Virginia Tennessee Alabama Virginia New York New Hampshire Pennsylvania... Massachusetts.. Alabama Maine Ohio Iowa Illinois California Ohio Pennsylvania.. New Jersey New York". Ohio Kentucky Georgia Ohio Massachusetts!. New York Term of Service. 1789-1795 1789-1791 1789-1810 1789-1798 1789-1796 1789-1790 1790-1799 1791-1793 1793-1806 1795-1795 1796-1811 1796-1801 1798-1829 1799-1804 1801-1835 1804-1834 1806-1823 1807-1826 1811-1845 1811-1836 1823-1845 1826-1828 1829-1861 1830-1846 1835-1867 1836-1864 1836-1841 1837-1865 1837-1862 1841-1860 1845-1872 1845-1851 1846-1869 1851-1857 1853-1861 1858-1881 1861-1881 1862- 1862-1877 1863- 1864-1873 1870-1880 1870- 1872-1882 1874- 1877- 1880- 1881- 1881- 1882- 1745 1739 1733 1742 1732 1745 1751 1732 1745 1739 1741 1745 1762 1755 1755 1771 1757 1765 1779 1752 1767 1777 1785 1779 1790 1777 1783 1778 1780 1785 1792 1789 1794 1809 1811 1803 1805 1816 1815 1816 1808 1808 1813 1811 1816 1833 1826 1824 1828 1820 1829 1800 1810 1798 1800 1790 1799 1819 1806 1800 1811 1807 1829 1810 1835 1834 1823 1826 1845 1844 1845 1828 1861 1846 1867 1864 1841 1865 1852 1860 1873 1851 1870 1874 1881 1873 * The figures before the names of the Associate Justices indicate the order of their appointment. The numbers following refer to the same numbers in the first column, and show the vacancy filled by each appointment. t Resigned. i Presided one term of the Court ; appointment not confirmed by the Senate. ? The Supreme Court, at its first session in 1790, consisted of a Chief Justice and five Associates. The number of Associate Justices was increased to six in 1807 by the appointment of Thomas Todd ; increased to eight in 1837 by the appointments of John Catron and John McKinley ; increased to nine in 1863 by the appointment of Stephen J. Field; decreased to eight on the death of John Catron in 1865; decreased to seven on the death of James M. Wayne in 1867 ; and again increased to eight in 1870. ri> .8252 M21244G H / THE UNIVERSITY OF CALIFORNIA LIBRARY