A A I 0! 1 ! 1 i 4 i 6 = 3 : 1 = 9 - p^l "V THE LIBRARY OF THE UNIVERSITY OF CALIFORNIA LOS ANGELES •r-E-x 6 OOMPAKISON CUSTOMS LAW OF 1883 WITH THE NEW LAW OF 1890, "WITH IlSriDBX, TO WHICH IS ArPENDED THE ADMINISTRATIVE CUSTOMS LAAV OF 1890 Prepared under the direction ol' llic Committee on Finance, United States Senate, in accordance irith Senate Uesolutiou of December 5, Ib'JO, WASHINGTON: GOVERNMENT PRINTING OFFICE. 1890. II v/ INDEX TO SCHEDULES. Page. A — Cbemicals, oils, and paiiit.s 27 B — P^arths, Eartbemvare, and GIas.swaie 33 C — Metals aud maunfactures of 37 D— Wood 50 E— Sugars b2 F — Tobacco 54 G — Agricultaral products 54 H — Wiues and spirits 61 I— Cotton 63 J— Flax, jute, and benip 66 K — Wool and Avoolens 69 L— Silk 76 M— Paper 76 N — Sundries 77 Free list 83 Reciprocity 97 Internal Revenue 105 3 567195 1 N D E X* A. Paragraph. Abortion — articles, (Irii^s, mtdi- ciucs to cause. Stc.s. 10, 11, 1'2. Absinthe 3:?"2 Academies, articles for 69'.^ Acetate of lead — brown 62 white G2 Acid — acetic 1 boracic 2 chromic 3 citric 4 pyroligneous 1 sulphnric 5,728 tannic 6 tartaric 7 Acids 473 Aconite 474 Acorns 321,47;^ Adhesive felt 569 Administrative customs bill (see ap- pendix). Advertisements, obscene. Sees. 11, 12, 13. Agates 476 Agate buttons 429 Agricultural seeds 286 Alabaster — manufactures of 459 statuary 677 Albata 188 Albumen 477 Albumeuized papers 419 Albums 420 Alcohol, amylic 42 Alcoholic — compounds 8 perfumery 8 preparations 75 Ale 337 ginger 340 Alizarine, yellow, orange, green, blue, brown, black 478 assistant 36 Alkaline silicate 84 Alkalies 76 Alkaloids 76 Almond oil 661 Almonds 306 Alum 9 in crystals or ground 9 patent 9 substitute 9 Alumina 9 sulphate of 9 Paragraph. Alnminium 18(; AhiininouH cake 9 Amber 479 manufactures 459 oil 661 Ambergris 480 oil 661 Amorican — artists, productions of 757 fisheries, products of 571 vessels, repair of. Sec. 9. Ammonia — carbonate 10 muriate of 10 sulphate of 10 Amylic alchol 42 Anatomical preparations 707 Anchors 153 Anchovies 291 Angora goat skins 605 Andirons 161 Aniline — arseniate of 490 oil 661 salts 481 Animal carbon 511 Animals 247-251 for breeding 482 for exhibition 48"{ for racing 483 zoological collections 483 integuments of 507 of immigrants 483 Anise oil 6t'l Anise-seed oil 6t)1 Annatto 484 Anthoss oil 661 Anthracite coal 536 Antimony 187 ore 485 regulns of 485 sulphide of 485 Antiquities, collections of 524 Anvils 155 Apatite 486 Apparatus — life-saving 633 philosophical 677 Apparel — children's 397 wearing 752 Apples 297,298 Appraisement of value. Sec. 5 (similitude). Argal 487 Argentine.... 188 5 Paragraph. Argol 4d7 Aromatic seeds 24 Arrack 332 Arrowroot 488 Arseuiate of aniline 490 Arsenic 489 sulphide of 489 Art squares 408 educational stops 491 Art, works of 405,757-759 Articles — domestic growth 493 domestic manufacture 493 domestic production 493 domestic reimported. Sec. 22. unenumerated. Sec. 4. need in dyeing 24,26,492 tanning 26,492 Artificial mineral waters 341 Artists' colors 61 water color paints 61 Asbestos 459, 494 Ashes — beet root 495 lye of wood 495 wood 495 Asphaltum 496 Aspic oil 661 Assafoetida 497 Asses' skins 605 Aubussou carpets 399 Axles — bars 154 blanks 154 iron or steel 154 parts of 154 ibrgiugs 154 Axniinster cari)ets 399 Azaleas 606 B. Bacon 310 Bagatelle balls 435 Bagging 306 Bags 365 domestic 493 Balls- bagatelle 435 billiard 435 chess 435 Balm of Gilead 498 Balsams 24, 400 Baml)oo reeds 750 utmianufactured 750 Band-iron 140 liar-iron 135 Bark, cinchona '.. . 499 Barks 24,560 extract of used in tanning 26 used in manul'acture of quinia 499 Barley 252 malt 253 pearled, patent, or hulled 254 Barrels.. 493 domestic 493 Bars, iron and steel, for vessels. Sec. 8. Baryta — carbonate of 500 lulphate of 50 Paragraph. Barytes ......^<. 49 Bass wood lu uiber 218 Bauxite 501 Bay-rum 334 Bay-water 334 Beads, glasn 445 Beans 24, 270, 27 1 , 560 tonka 739 tonqua 739 touquin 739 Bed- downs 567 feathers 567 Bedsides 408 Beef 311 Beer 337 coloring 22 ginger 340 Beeswax 502 Beet-root ashes 495 Bell metal 503 Bells, broken 503 Beltings 398,412 Bene oil 661 Bergamotoil 661 Berlin blue 50 Berries 24,560 Bichromate of potash 69 Bichromate of soda 82 Billiard balls 435 Binding-twine 362 Bindings 398,412 Birds 504,505 dressed and finished 443 stulied and skins 504 Bismuth 500 Bisque ware 100 Bitters 332 spirituous 332 Bitumen 496 Black- bone 52 salts 685 Blacking 11 Blacksmiths' hammers and sledges — iron 150 steel 156 Bladders 507 fish 507 manufact ures of 459 Blanc fixe 51 Blankets 393 Bleaching powder 635 Blood- dragon's 559 dried 508 Blooms 146 Blown glass 108,109 Blues 50 Blue clay 535 Blue wash 58 Blue, ultramarine 55 Boards, sawed 218, 220 Boats, life 633 Bookings 406 Boiler — iron 133 tubes, lines, or stays 157 Bologna, sausages 509 Bolt blanks , 158 paragraph. Bolting clotha 510 Bolts- handle 755 heading 755 iron and Hteel, for vessels. Sec. 8. Bhingle 755 stave ^ — 755 Bolts and bolt blanks — iron 158 steel 158 Bond, internal-ri'vcniio niannfact- urer's. Sec. 10. Bonded warehouse, inanufactnrea of goods in. Sec. 24. withdrawals from. Sec. 54. Bone — ash 511 black 52 char 13 dust 511 rnannfactures of 435, 460 Bones 511 Bonnets, materials for 518 Book-binders' skins 456 Books 423, 512, 513, 515, 516 obscene. Sec. 11, 12, 13. professional 686 Boots 456 Boracic acid 2 Borate of lime and soda 14 Borax — crude 14 refined 14 Bort 557 Botanical and mincralogical speci- mens 712 Bottles, glass 103,104,336 Box- chronometers 210 wood 756 Bract^s 412 wool 398 Braids 518 cotton 354 for hats, bonnets, and hoods .. 518 silk 412 wool 399 Branding and labeling foreign manufactures. Sec. 6. Brandy and other spirituousliquors. 329 coloring for 22 Brass 189 Brazil- nuts 583 paste 517 pebbles 519 Breadstnffs 252-265 •Breccia 520 Brick 93,94 fire 93 Brimstone 727 Bristles 426 Britannia metal 676 British gum 324 Bromine 521 Bronze — casta 677 metal 190 Paragraph. Bron 7.t> — Continued. powder 190 Broom-corn 272 Brooms 427 Brushes 427 Brussels carpets 401,403 Buds 24,560 Bulbous roots 24 . fjOO, 699 Bulbs 24,500,699 Bullion 190 gold 522 silver 022 Bunting 395 Burgundy pitch 523 Burlaps 364 Burnt starch 324 Burr — stone 126,723 stones 126,723 Butter 266 substitutes for 266 Button forms 428 Buttons 398,429 barrel 398 bone 430 cloth for 428 horn 430 ivory 430 pearl 429 shell 429 shoe 431 veg. ivory 430 Butyric ether 25 C. Cabbages 273 Cabinet woods 756 Cabinets — of coins 524 furniture 230 of medals 524 Cables, tarred 362 Cacao — crude 542 fiber 542 leaves .542 shells 542 Cadmium 525 Cajeput oil 661 Calamine 526 Calfskins 456 Calomel 75 Camphor 1.5, .')27 Candy, sugar 238 Canes, walking-sticks 33,756 Cans, tin 296 Caps, percussion 442 Carbon, animal.... 511 Carbonate — of ammonia 10 of baryta 500 of magnesia 34 of potash, crude or fused 685 of strontia 725 Carboys — domestie 493 103 8 Paragraph. Card- boards 420 clothiug 159 Cards, play iug 424 Carpets :599-4U8 Caraway oil 661 Casks 228 domestic 493 Cast-iroQ articles IGO, KH, 162, 1 (53 Castor or ca.storeniu 52H beans 284 oil 37 seed 284 Casts- alabaster 677 bronze 677 iiuiuoral. Sees. 11, 12, 13. marble 677 obscene. Sees. 11, 12, 13. plaster of Paris 677 Cassada 730 Cassava 730 Cassia 713 buds 713 oil 661 vera ... 713 Cassiterite 209 Catgut 529 manufactures of 459 Cattle, neat. Sees. 20,21. hides of. Sees. 20,21. Caustic — potasb 70 soda 81 Cayenne pepper 326 Cedar wood 756 Cedrat oil 661 Cement 95 copper 193 Cerium 530 Chain or cliai as 164 Chair-cane 229 Chalk 16,531 preparations of, all 16 prepared 16 precipitated 16 French 16 red 16 Chamois skins 453 Chamomile oil 661 Champagne 335 Charcoal 532 Cliarms 100 Charts 423,512 Cheese 267 Chemical — apparatus 682 ct>iiii)ouuds 76 glassware 107 salts 76 vessels and parts of 682 wood V)ulp 415 Chenille carpets 399 cotton 351 Chenille goods 351 Cheroots 246 Cherryjuice 339 Chess — balls 435 Paragraph. Chess — Continued. lueu 435 Chicory root 317,533 Children's hats 451 Chimneys glass 108 China — clay 98 ware 99-101 Chinese blue 50 Chip braids, plaits, and laces 518 Chip, manufactures of 460 Chlorate — of ])(>tash 685 of soda 7i9 Chloride of lime 635 Chloroform 17 Chocolate 318 confectionery 239 Chroniate — of iron 132 of potash 69 Chrome colors 53 Chromic — acid 3 ore 132 Chronometers, box or ship's 210 Cider 274 Cigarettes 246 Cigars 246 Cinchona bark 499 Cinnamon 714 chips 714 oil 661 Circulars, obscene. Sees, 11, 12, 13. Citrate of lime 634 Citric acid 4 Citronella oil 661 Civet 534 oil 661 Clapboards 221 , 222 Clay, china or earth 98 Clay pipes 468 Clays 5:J5 Clitf-stone 723 Clippings, brass and copper 189, 192 Cloaksof wool 397 Cloth- bolting 510 brown and bleached linen 371 cotton 34.5-349 crinoline 448 hair 448,449 mohair , 428 woolen 392 Clothing- card 159 ready-made 349, 396, 413 rubber 349,413 ^ Clove stems 715 Cloves 715 Coal- anthracite 536 bituminous 432 culm or slack 432 8 U>re8 537 Coal-tar — colors 18 crude 538 dyes 18 Paragraph. Coal-tar— Continued. pitch 731 prei)aratioii8 of 18, 19 products of 7:U Coat liuiuf^s of wool 394, 395 Cobalt 20,539 ore, of 539 oxide of 20 Cocculu8 iudicus 540 Cochineal 541 Cocoa 319 biittor or bntterino 320 crude 542 fiber 542 leaves 542 shells 542 Cocoa fiber matting 464 Cocoanut oil bCl Cocoanuts 582 Codliver oil 38 Coffee 543 substitutes for 321 Coorged ingots 146 Coins 544 cabinets of 524 Coir 545 yarn 545 Coke 433 Collars and cntVs 372 Collections of antiquities 524 Collodion 21 Coloring for brandy 22 Colors 16,57-61 coal-tar 18 Comfits 303 Composition — metal for vessels 192, 546 sheathing or j'ellow metal 204 Compounds, alcoholic 8,74 Common window-glass 112 Confectionery 238,239 Congressional Library, books for__ 514 Copper — articles of 191-195 bars 191-195 black or coarse 191-195 bottoms 191-195 braziers' 191-195 cement 191-195 clippings 191-195 coins 544 composition metal 192 for vessels. Sees. 7, 8. Ingots 191-195 manufactures of 191-195 medals 648 old 546 ore 191-195 pigs 191-195 pipes 191-195 plates 191-195 regulus, of 1 91-195 rods 191-195 sheets 191-195 subacetate of 749 sulphate 12 Copperas 23 Coppying paper 419 Coral 459,547 Parai^aph. Cordage ;{(;ti Conliuls ;{:52 Cords and tassels of wdoI 398 cotton ;{53 and tassels of silk 412 Corduroys, cotton IJ^O Cork- bark 4M carpets 369 wood 548 manufactures of 434 Corn 256 meal t 2.57 Corticene 369 Cosuu^tics 77 Cotton 549 bagging 365 boot-lacings 354 braces 3.54 braids 354 carpeting 407 chenille and chenille goods ...349,351 cloth 344-348 clothing, ready-made 349 collars and culls 372 cords 353 corduroy 350 corset- lacings 353 damask 355 drawers 352, 353 embroideries 373 galloons ;}54 gimps 3.54 goods, knit 351, 3.52 goring 354 hemmed handkerchiefs 349 hem-stitched handkerchiefs... ;?73 hose and half-hose 351, '.i52 insertings 373 knit- goods 351, 352 lace window-curtains 373 laces 373 manufactures of 342-354 neckties 349 pile fabrics 350 plushes 350 seed oil 39 shirts 351 stockings 351, 352 suspenders 353 table-covers of chenille 351 thread 342, 343 ties, iron 140 trimmings 373 velvet 350 velveteens 350 warps 342 warp yarn 342 waste 549 wearing apparel :i49, 372 webbing 354 wire 148 yarn 342 Covers 409 Corrugated iron 142 Cream-nuts 584 Cream of ta rtar 90 Crinoline cloth 448 wire 148 10 taragrnph. Crockery ware 100^ 101 Croton oil 40 Crowbars — iron 156 steel 150 Crown glass ll'-i Crncibles 99 Crucible clay 535 Crude mineral substances 202 Cryolite 550 Cubic nitrate 709 Cudbear 551 Culm, coal 432 Curling stones 552 Currants, Zante or other 578 Curry 553 powder 553 Curtains, cotton lace window 373 chenille 351 Cutch 554 Cutlery 165 Cuttle-fish bone 555 Cvauite 625 D. Dairy products 266, 269 Damage on iron and steel, none al- lowed 149 Damask cotton 355 Dandelion root 136, 321 Dates 579 Decorated glassware 105, 106 Degras 316 Demijohns, glass 103 Dextrine 324 Diamond dust 557 Diamonds 557 Dice 435 Discriminating duty. Sec. 17. Distilled spirits 331 Distilled oils 76 Divi-divl 558 Dolls 436 Dolmans, of wool 397 Domestic — articles returned 493 bags 493 barrels 493 carboys '. ... 493 casks ■.... 493 manufactu i es 493 products 493 vessels 493 Downs, bed .%7 Dragon's blood 559 Drawing-i)aper 422 Drawings 758 Draughts 435 Dress-goods — trimmings 398 worsted 394,395 wool 394,395 Dross Irom bnrnt pj ri tes 133 Druggets 406 Drawback, provision for 493 on tin-plate 326 on imported materials. Sec. 25. Parajiraph. Drngs such as barks, beans, berries, etc 24,560 to prevent conception. Sees. 11, 12, 13. Dutch metal 190 Dutch wool carpets 405 cli))pings 189 Duty, discriminating. Sec. 17. Dyeing, articles used in 492 Dyes, coal- tar 18 Dye-woods, extracts and decoctions 26 Dyeing, articles in a crude state .•. 492 E. Earthenware 99-101 Earths or clays 98 Ebony- wood 756 Edgings 373 Efi'ects — household 686 personal 7.52 Eggs 275 bird's, lish's, auf^ insect's 561 silk-worms' 706 Egg yolks 276 Embroideries 373 cotton 373 flax ' 373 linen 373 silk 413 wool 398 Emery — grains 437 ground 437 m.anufactured 437 ore 562 pulverized 437 refined 437 Enameled iron ware. 171,172 Engravers' diamonds 557 Engravings 423,511 Envelopes, paper 421 Epaulets 196 Epsom salts 34 Ergot 583 Essences 25 fruit 25 Essential oils 76 Etchings 423 Ether 25 fruit 25 nitrous, spirits of 25 sulphuric 25 Excrescences 24,560 Exhibition — articles for ^ paintings for | photographic i)ictures ,^ Sees . 758, 759 for I statuary for J Explosive substances 438-442 Expressed oils 76 Extract — of annato 484 of hemlock and other barks used in tanning 26 of Indigo 29 of licorice 33 11 Paragraph. Extract — Continued. of madder 639 of meat lUIi and decoctions '2G of opinm 47 of Orleans 484 of rocou 4H4 of roncon 484 of safllo wer 094 sailVou 694 Hiimac ti6 ExtractH, other 26 Eye-ylasses 119 F. Fans, palm-leaf 564 Farina 565 Farm and field products 270-2815 Fashion-plates 566 Feathers 443 bed 567 dusters 427 Feldspar 568 Felt, ad liesi ve 569 carpeting 406 Feltjiud felt fabrics 396 Fence wire rods 147 Feu uel oil 661 Fibers 592-597 Fibrin 570 Figs 300 Filberts 307 Files and file-blanks 168 Filtering ])aper 419 Fine-art societies or institutions .. 677, 692, 758, 759 Filtering paper 422 Fire — arms 169,170,702 brick 93,94 crackers 438 wood 755 Fish 291,296.571 bait 572 bladders 507 cans 296 fresh 571 frozen 293 glue 27 herrings 294 in cans 295 mackerel 292 oil 46 pickled 292 salmon 292 shell and shrimps 703 skins 573 smoked, dried, salted, or pick- led 293 sounds .. 507 Fisheries, productsof American... 571 Flat irons 135 Flannels 393 Flax- brown and bleached linen cloth 370 carpeting 407 embroideries 373 gill-netting 367 rarnptuph. Flax — Continned. hackled :{r,8 hemp and jute 356-:'>74 iuser tings 373 laces :i73 linen hydraulic hose ;568 nuiuufactures of 374 nets 367 not hackled 356 oil-cloths, etc 369 or hemp tow 355 seed 285 oil 41 seines 367 straw 356 wearing a])parel 372 Flints, tiint, and Hint hstoues 374 Flint glassware 105 Floats 168 Flocks, woolen 389 Floor matting, vegetable * 575 Floss, silk 410 Flour — rye 263 sago 695 wheat 265 Flowers 24 , 560 Flues, boiler 157 Fluted glass 114 Foreign manufactures, bramliug au c»rpoting '^'j manufactures ol 374 yarn 143 138 136 173 4.56 661 303 620 621 661 339 622 593 365 366 364 594 361 K. 625 456 98 623 sprigs, cut 177 structural shapea 137 Kainite Kangaroo skins Kaolin ■ Kelp - Kentledge, iron i^^ Kernels, palm-nut 586 Kid-skins 4ofa Kieserite 6-i4 Kirschwasser «>•»* Knit goods— Qr9.«o cotton or linen *)^,.50^ silk 413 worsted or woolen 3y» Knitting-machines, cotton goods made on 352, 353 Knives- pen.— 1»5 15 Paragraph. Knives — Contiuued. pocket 165 table 167 Knots, metal 196 Kryolitli 550 Kyauite . G25 L. Lac — 8i>irit8 627 eulpliur 727 Lac dye — button, crude, seed, sbell, stick 626 Lace window-curiaius, cottou '37',i Laces— cotton - 'ST,i flax 373 for hats, bonnets, and hoods.. 518 linen 373 metal l'J6 silk 413 wool 398 Lactarine 628 Lahn 737 Lambskins 456 Lame 737 Lampblack 52 Lance-wood 756 Lard 314 Last blocks 223 Lastiugs 428 Laths 224 Laudanum 47 Lava 629 Lead 199,200,201 acetate of 62 articles of 215 dross 199 nitrate of 64 ore 199 products 62-67 red 66 type-metal 208 white 67 Leaf- bronze or Dutch metal 190 gold 197 silver 198 tobacco 242 Leather 455-461 bend or belting 455 manufactures of 455—458 book-binders' calf-skin 456 boots and shoes 456 calf-skins 455 chamois skins 456 for uppers or vamps 457 gloves 458 japanned calf-ekin 456 kangaroo skins 456 manufactures 455-457, 461 morocco 456 sheep aud goat skins 456 sole 455 Leaves 24,560 Leeches 630 Lees crystals 91 Lemon — grasBoil 661 Paragraph. Lemon — Continued. juice 631 oil 661 peel 305 Ltinions 301 Lemonade 340 Lenses 120,121,591 Letter-press copying pajjor 422 Lil)riirics or ]>arts of 516 Li 1)1 a ry , Congressional 514 Liclien's 21,560 LicoriiM) — juice 33 Itaste or roll 33 root 632 Life- boats 633 saving apparatus 633 Lignum vita? 756 Lily of the valley 666 Lime 96 borate of 14 chloriaeof 635 citrate of 634 juice 631 sulphate 680 Limes 301 oil of 661 Limestone 127, 128 Linen — brown and bleached 350 cloth 371 collars and cufls 372 embroideries 373 henisfitched handkerchiefs.... 373 hydraulic hose 368 iusertings 373 laces 373 mduufactures of, embroidered 373 neck rnfliings 373 Linoleum 369 Linseed 285 oil 41 Liquors 330,332,336 Literary societies aud institutions. 515, 692 Litharge 63 Lithographic stones 636 prints 420,515 Lithographs 420 Litmus 637 Loadstones 638 Logs 754 Logwood extracts 26 Longitudinal ribs for fence wire 147 Looking-glass plates 117 Lumber 218,220 lumber, hardwood 220 for vessels. 8ec. 8. ITI. Macaroni 258 Mace 717 oil 661 Machinery for repair. Sec. 14. Patterns 652 Mackerel 292 Madder 639 Ladiau ....................... 639 16 Paragraph. Magnenia — calcined carbonate of medicinal .. Bulphate of 34 -M 34 34 Magnesite 640 Maguesitim 641 Magnets 642 Mahogany wood '220,756 Maine, productH of forests of, Sees. 15, 16. Maixe 256 Malacca joints, India 756 Malleable iron castings 162 Malt extract 338 Manganese, ore, oxide ...-. 643 Manila 595 binding twine 362 cable and cordage 362 for Tessels. Sec. 8 mannfactures of 362 Manna - 644 Mantels 130 Manufactures of — aluminum 215 alabaster 459 amber 459 asbestos .' 4.^)9 bladders 4.59 bone 4()0 cat-gut 459 china and earthenware 99-110 ch i p 460 copper 215 cork 434 coral 459 cotton 342-355 flax, jute, or hemp 35t^374 fur. 461 glass 103-122 gold 215 grass 460 gutta-percha 461 hard rubber 461 horn 460 human hair 446,450,461 India rubber 460 indurated fibre ware 461 iron and steel 132-215 ivory 462 jet 459 jewelry 452-454 lead 62-67,200,201,208,215 leather 455-4.58,461 marble 124,125 metals 215 mother of pearl 462 miscellaneous manufactures of metal 186-215 nickel 203,215 osier 459 palm-leaf 460 paper 416-425 papier-ujach6 461 paste 459 pewter 215 platinum 215 Bhell 462 Bilk 410-414 silver 215 Faragraph. Manufacturers of — Continued. slate 130,131 spar 45 J straw 460 stone 128 tin 143 tobacco 242-246 unenumerated. Sec. 4. vegetable ivory 462 vulcanized India rubber 461 wax 459 weeds 460 whale bone 460 whip-gut 459 willow 4.59 wood 216-230 wool 391-408 worm-gut 459 zinc 212,213,214,215 Manufacturing purposes, acids 473 Manure, substances used for, and manures .511,600 Manuscripts 645 Maple-sug«r bounty 231-237 Maps 423.512 Marble 123-125 manufactures of 124 paving-tiles 124 slabs 124 Marbles 436 Marking or branding, etc. Sec. 6. Marrow 646 Marsh-mallows 647 Masks 463 Matches 441 Mats 408,464 floor 575 Matting.floor 464 Chinese 575 Meat, extract of 313 products 310-316 Meats, prepared or preserved 312 Medals 648 cabinets of 524 Medicinal acids 473 Medicinal preparations 74-77 Meerschaum 649 Melada 726 concentrated 726 Men's hats 451 Merchandise taken from wrecks. Sec. 23. Merchandise on board. Sec. 50. Merchandise o!i board, duty to be paid on weight at withdrawal. Sec. 50. Merchandise in sunken vessels. Sec. 23. Mercurial preparations 75 Metal- bronze or Dutch 192 manufactures 215 threads, fild, or gespinst 196 type 208 yellow or sheathing 189 nnwronght 202 bells, broken 503 Mica. 202 i Milk 268,269 17 Parngraph. Milk— Continaed. condensed 2G9 of India rubber H13 su^ar of 269 Mill- cranks 153 irons 15;i stones 100,72;i Mineral — orange 65 substances, crude 202, 651 waters ...' 341,651 wax 751 Miueralogical t>pccimeu8 712 Minerals, crude 651 Mirrors, pocket and other 122 Models 652 Moliair cloth 428 Molasses 726 Molds, gold-beaters' 598 Monumental stone 128 Morphia, and salts of 35 Morphine, and salts of 35 Moquette carpets 399 Morocco, skins for 456 Mosses 653 Mother-of-pearl 4G2, 673 Mule-shoes, wrought 176 Mules 247 Mungo, woolen 389 Municipal corporations 757 Munjeet 639 Mushrooms 271 Musk 654 Muriate of potash 685 Muskets 169 Mustard 325 Mutton 311 Myrobolan 655 Myrtle sticks 756 Nails 174 hob 174 horseshoe 174 wire 175 wrought iron or steel 174, 175 Natural history specimens 712 Neat cattle. Sees. 20,21. hides of. Sees. 20, 21. Neck-ties 349 Needles 178,179 Neroli oil 661 Nets, flax 367 Newspapers 657 Nickel 203,667 articles of 215 Niter cake 85 Nitrate — cubic 709 of soda 709 of lead 64 of potash, crude ., 685 retined 72 Nitrous ether, spiri ts of 25 Non-enumerated articles. Sec. 4. Nursery stock 282 Nutgalls 24,560 Nutmegs ,.,,,,,,,, 718 309.-) -^—2 Parftfrrapb. Nuts 158, 306-30i. and washers 176 Brazil 583 cocoa 582 cream 584 of all other kinds 309 palm 585 Nux vomica 658 O. Onkum 659 Oar blocks 223 Oatmeal 260 Oats 259 Obscene advertisements, etc. Sees. 11,12,13. Ochor and ochory earths 54 Oil 36-45,661 almond 661 amber 661 ambergris 661 aniline 661 anise 661 anise seed 661 anthoss 661 aspic 661 bene 661 bergamot 661 cajeput 661 cake 660 carraway 661 cassia 661 castor 37 cedrat 661 chamomile 661 cinnamon 661 citronella 661 civet 661 cloth, etc 369 cocoanut 661 cod-liver 38 cotton-seed 39 croton 40 fennel 661 fish 46,661 flaxseed 41 fruit 25 fusel 42 herring 46 hempseed 43 jasmine 661 Juglandium 661 juniper 661 lavender 661 lemon 661 limes 661 linseed 41 mace 661 neroli 661 nut-oil 661 olive 44, 661 orange 661 orange flower 661 origanum 661 palm 661 peppermint 45 poppy-seed 41 rape-seed 43 roses ,,,,.,..,,,.,,,.,,,, 661 18 Paragraph. Oil — Continned. rosemary 661 seal 46 seeds 285 sesame 661 sesamum-seed 661 soluble ;56 spermaceti 661 thyme 6C1 valerian 661 wuale 46, 661 Oils 25, :?6-45, 76, 661 distilled 76 essential 76 expressed 76 for dressing leather or wire drawing 599 fruit 25 of vitriol 5 rendered 76 soluble 36 Oleomargarine. Sec. 41. Olives 662 Onions 280 Opal glassware 110 Opium — aqueous extract of 47 crude 48,663 for smoking 48 internal tax and regulations. Sees. 37-39. liquid preparations of 47 other preparations of 47, 48 tincture of 47 Optical instruments, disks for 591 lenses for 120, 121,591 Orange — flower oil 661 mineral 65 oil 661 peel 305,664 sticks 756 Oranges 301 Oranges, lemons, and limes, duty on boxes 301 Orchids 666 Orchil 665 liquid 665 Ore- antimony 485 chromic 132 cobalt 539 copper 191 emory 562 gold 667 iron 133 lead 199 manganese 643 manganiferous 133 nickel 667 silver 667 tin 209,736 Organzine, silk 410 Origanum oil 661 Orleans or rocou 484 extracts 484 Ornaments 100 wool 398 Paragraph. Orpiraont 489 Osier — articles of 459,518 manufactures 459 prepared 459 Osmium 668 Ottar of roses 661 Ox shoes, wrought 176 Oxide — of cobalt 20 of uKinganese 643 of strontia 725 of uranium 746 of zinc 60 Paddy 261 Paintings 465, 67,7, 757, 758, 759 Paints 49-61 Palings 225 Palladium 669 Palms 666 Palm-leaf — articles 460,518 fans 564 Palm-nuts 585 kernels 586 oil 661 Pamphlets 423 Paper 416-425 drawing 422 envelopes 421 for fire-boards 422 for screens 422 hangings 422 manufactures of 421,425 old 670 sheathing 411 stock 670 Paper — albumenized and seiisitiKcd.. . 419 albums 420 books 423 card-boards 420 copying 419 etchings, map charts, etc 423 filtering and letter-press cojiv- ing "... 419 lithographic prints 420,515 pamphlet and engraving 423 photographs 423 playing-cards 424 Printing-paper 417,418 silver 419 surface-coated paper 420 tissue 419 writing and drawing 422 Papers, obscene. Sees. 11, 12, 13. Papier-mach6 461 Paraffine 671 Parasol sticks 471,756 Parasols and parts 470 Parchment 672 Parian ware 100-101 Paris white 59 Partridge sticks 756 Paste, Brazil 517 Peanuts, or ground beaua - , . . - 309 19 Paragraph. Pearl, motlier of 67:5 Pearl buttons 4'^9 Pearls 453 Peas, prepared or preserved 271 dried 281 greeu 2H1 split 281 Pebbl«8 for spectacles 519 Peel— leuiou 6G4 orange 664 Peltries, Indian 674 Pen-holders and parts thereof 205 knives 165 Pencils 466,467 hair 427 Pens, metallic 204 Pepper 326,714 Pe])})ermint oil 45 Percnssiou caps 442 Periodicals 657 Perfumerv 8 Personal effects 675,752 Pewter — niaunfactures of 215 old 676 Philosophical — apparatus 677 instruments 677 preparations 677 societies and institutions 677 Phosphates 678 Phosphorus 68 Pho ographs 4-^3,512,758,759 Photographic pictures for exhibi- tion 758, 759 Pickets 225 Pickles 287 Pipe — bowls 468 cast-iron 157, 160 Pipes 468 . clay 468 iron or steel 157, 160 Pimento 720 sticks 756 Pins 206 Pistols 170 Pitch 731 Burgundy 523 Placques 100 Plaits for hats, bonnets, and hoods. 518 Planking, ship 755 Planks, deal, etc 218 Plants 282,679 Plants- fruit 577 Plaster of Paris 680 Plate- glass 114-118 polished 115,119 Plates — fashion 566 lithograph 180 steel, engraved 180 stereotype 180 Platina 681 Platinum 682 aitkles of 215 Paragrnph. Playing cards 424 Plumbago 683 Plums 299 PluHJi (hatters'), silk 350,469 Plushes, wool 396 silk 411 Pocket-knives 165 Polos, hop 755 Polishing stones 684 I'ool-balls 435 Poppy oil 41 Poppy seed 285 Porcelain ware 100, 101 , 1 10 tork 311 Porter 337 Posts 223 Potash — bicromafe of 69 carbonate of, crude or fused. .. 685 caustic 70 chlorate of 685 chromate of 69 hydriodateof 71 iodate and iodide of 71 muriate of 685 nitrate of, crude 685 retined 72 Prussia te of, red 73 yellow 73 sulphate of 6:^5 Potatoes 283 Poultry 315 Powder — bleaching 635 bronze 190 gun 440 Powders — fulminating 439 ink 430 Precious stones 454, 557 imitations 454 Preparations, medicinal 74-77 of coal tar 19 Printed matter 423 Printers' ink 30 Products of forests of Maine. Sees. 15, 16 Professional implements 686 instruments 686 Proprietary preparations 75 Proto-oxide of strontian 725 Prunes 299 Prune juice 339 wine 339 Prussian blue 50 Prussiate of potash — red 73 yellow 73 Pulp, paper, and books 415-425 Pulp, wood 415 Putty 59 Pulu 687 Pumice 688 stone 723 Pyrites 133 Pyroxyline, compounds 21 Q. Quicksilver 207 colors 57 20 Paragra])h. Qnills 6ti9 Qiiinia — barks used in uianiifacture of. HOI salts of f)90 sulphate of GW Quoits 5r)'2 R. Rags 691 woolen -i^^y Railioad-tit;8 755 Railway — bars, iron or steel 141 fish plates 181 Raisins -302 Rape-seed 699 oil 43 Rasps IfiH Ratafia :5:?2 Rattan braids, plaits, laces, etc 518 Rattan mattings 464 Rattans 22d, 756 Razors 165 Reciprocal trade. Sec. 3. Red lead 66 Reeds and bamboo 756 Reeds, wrought or manufactured.. 229 Regalia, gems, etc 692 Regulus of antimony 187 Re-importation of articles. Sec. 22. Religious societies and institutions 677,692 Rendered oils 76 Rennets 693 Repair, machinery for. Sec. 14. Repealing section. Sec. 55. Residuum from burnt i)y rites 133 Resins — gum 24, .560 medicinal 24,560 Retorts 682 gas 102 Rice 261 Hour and meal 2()1 Rifles 169 Rochelle salts 92 Roucou, extracts of 484 Rivets, iron 182 Rope — ends 670 hide 607 waste (')70 Roofing slate 131 Root — arrow 488 dandelion 152 1 , .5.56 ginger 716 licorice 632 Roots 24,. 560 bulbous 699 hop.... 610 Rosemary oil 661 Roses, ottar of 661 Rosewood 220,733 Rotten-stone 723 Round iron in coils 136 Round iron 135 Rubber 460,461, 613 clothing ,.-...„.. ^..349, 4V3 Paragraph. Ruehinga 373 silk 413 Rutllings 373 silk 413 Rugs 408 Rum, bay 334 Rve 262 flour 263 S. Safflower, etc 694 Sage 326 Sago 6^5 Saleratus 80 Salacine 696 Salmon 293 Sal-soda 83 Saloup 699 Salt 322 cake 85 Saltpeter — crude 685 refined 72 Salts- black 685 epsom 34 morphia .35 of quinia 690 Rochelle 92 San d 723 Sandstone 128 Santouiue 78 Sardines 291 Satin white 51 Satinwood 220, 756 Sauces 287 Saur-kraut 697 Sausage — Bologna 509 skins 698 Saws 183 back 183 circular 183 crosscut 183 drag 183 hand mi mill 183 pit 183 Saw plates, steel 152 Saxony carpets 400 Scientific appar.atu.s, iiistrnmcnts, preparations for societies and in- stitutions 677 Scrap iron and sroel 134 Screens 408 paper for 422 Screws 184 wire rods 147 Scroll iron 140 Sculpture, specimens of 692 Sea- weed 653 Seal oil 46 Seed- agricultural 286 all other 286 anise 699 canary 699 caraway 699 c»rdamon ...,.,.. .,.,....,... 699 21 P»rft^»ph. Seed, castor ^M coriander (■.l)'.) cotton ()'.''.' cumuiin (i'.K) fennel «WD fenugreek 691) flax 285 flower 6")a garden 2H(; grass T)'.)'.) hemp 61»'J hoarlionnd OD'J lin 28.-) mustard 099 poppy 285 rape 699 Saint John's bread or bean .... 699 sugar-beet 099 Seeds 27 1,284 -'286, 699 aromatic 24, 560 garden 28l5 of morbid growth 24, 500 oil 285 Seines 367 Selep 700 Sensitized paper 419 Sesame oU 601 Sewing suk 410 Shell, manufacturers of 402 Sheep 240 skins 456 Shale, coal 432 Shavings 670 Shawls of wool, etc 392 Sheathiny:, metal 195 paiici- 416 felt 569 Sheet-iron 142, 143.. 144 polished, planished, or glanced 144,152 Shell- buttons 429 fish 403 Shells 701 Shingle-bolts 755 Shingles 226 Ship- irons 153 planking 755 timber 755 Ship's ehrouoiiieters 210 Shirts and wearing appearel 372 Shoddy, woolen 388 Shoes 456 Shooks 228 Shot yoi guns 170 gnn barrels 702 Shrimps 703 Shrubs 282 Side arms 166 Sienna and sienna earths 54 Silicate — alkaline 84 of soda 84 Silk— and silk goods 414 braces, beltings, etc 412 carded ..... 409 Pftra^raph Silk — Continued. clolliing, ready-made, and wearing apparel 413 cocoons 705 combed 40 J floss 410 gorings 412 hatter's plush 469 knit goods 413 lac<'S, embroideries, etc 413 manufactures of 414 organzine 410 partly manufactured... 40'J pile fabrics 411 plushes 411 raw 704 rubber clothing 413 sewing 410 singles 410 spun 410 suspenders 412 threads 410 thrown 410 tram 410 twist 410 velvets 411 waste 705 ■webbing 412 worms' eggs 706 yarns 410 Silver — articles of 215 bullion 522 coiu 544 Gorman 188 leaf 198 medals 648 ore 667 paper 419 sweepings 729 Similitude clause. Sec. 5. Sirups of sugar-cane juice or beet- juice 726 Sisal-grass .596 cable, cordage, and twine 362 Size, gold 56 Skeletons 707 Skelp-iron 138 Skins 456,573,605 Angora goat 605 asses 605 fish 573 fur 588 goat 605 gold-beaters' 598 sausage 698 Slack, coal 432 Slate — chimney pieces 130 mantels 130 pencils 466 slabs for table 130' other manufactures 130 Slates 130 roofing 131 Sledges 156 Smelting in bonded warehouses. Sec. 24. Smokers' articles 468 22 PaTapiajjb. Smoking opium 4S Snails 708 Suuff and suuff flour 245 Soap — fancy 79 other 79 stocks 599 Soda 80-85 and potassa tartrate 92 ash 83 bicarbonate of 80 bichromate and chromate of .. 82 borate of 14 caustic 81 chlorate of 709 crystals 83 hj'drate 81 nitrate of 709 oleates of 36 sal 83 eilicate of 84 sulphate of 85 super carbonate of 80 water 340 Sodium 710 Sour orange juice 631 Spar manufacture „ 459 Sparterre 711 Spectacles 119 and eye-glass lenses 121 pebbles for 519 Specimens of natural hiatory, etc.. 712 Spermaceti oil 661 Spices 326,713-720 Spiegeleiseu 134 Spike lavender oil 661 Spikes, iron and steel, for vessels. Sec, 8. Spirits 329-334 from grain 329 rule for assessing duties 330 Sponges 86 Spool thread, cotton 343 Spunsilk 410 Spunk 721 Spurs for crockery 722 Square iron 135 Stamping, branding, etc. Sec. 6. Starch 323 burnt 324 Stars, metal 196 Statuary 465,7.58 for exhibition 692, 758, 7.59 Statuettes 100 Stave bolts 755 Staves 227 Stays, boiler 157 Steel (see iron) — alloys 14G angles 137 articles of 215 axles - 1.54 parts of 154 foi'gi ngs 154 bands 140, 143 bars 1.52 sjdice IHl beams 137 billets 146 Paragraph Steel — Continued. bhick»iniiLhs' hammers and sledges 156 blooms 146 boiler tubes, flues, or stays 157 bolts and bolt blanks 158 bolts for vessels. Sec. 8. building forms 137 car-truck channels 137 castings ". 146 chain or chains 164 channels 137 circular-saw plates 1.52 connecting-rods 14ti crank and other shafts 146 crank-pins 146 crow-bars 156 cut nails and spikes 173 deck and bulb beams 137 detinition of 150 die blocks or blanks 146 forgings 139 girders 137 gun molds 146 hammer molds 146 hoops 140,143 in all forma 146 ingots 146 cogged 146 joists 137 nails 173,174,175 nails for vessels. Sec. 8. nuts, wrought 176 piston-rods 146 plates 138,143 plates engraved 180 rails.flat 141 rails, tee 141 rail way bars 141 railway lish-plates 181 rivets 182 rods 147 rods for rivets, screw.s, naih, and fence wire 147 rods for vessels. Sec. 8. scrap 134 shapes or blanks 146 sheets 142-145 slabs 146 spikes for vessels. Sec. 8. spi kes, wrought 176 strips 152 structural shapes 137 swaged 146 TT. columns and posts 137 track tools 156 washers, wrought 17() wedges 1.56 wheels 185 wire card clothing 1.59 wrist-pins 146 Stems 24,560 tobacco 738 Stereotype pi at es 180 Slicks, walking 756 Stilts for crockery 722 Still wines..... 336 Stock- glue • 606 23 P»r*grapb. Stock — Continued. paper G70 soap 599 Stockiiijjjfl, cotton 352, ;io3 Stone — burr 126,723 cliff 723 pnniice 723 rotten 723 ware 99, 100, 101 Stones 126-129 buildiujj 127, 128 burr 126,723 curling 552 flint 574 freestone 127,128 granite 127, 128 grind 129 limestone 127, 128 lithographic 636 load 638 mill 126,723 raonnmental 127, 128 precious 454 sandstone 127, 128 Storax 724 Straw 289 braids, plats and laces. 518 flax 351 manufactures of 460 Strontia — carbonate of 725 oxide of 726 Strontian, protoxide of 725 Strontiauite 702 Strychnia 87 salts of 87 Strychnine 87 Sty rax 724 Subacetate of copper 749 Sugar 231-241,726 bounty regulation on domes- ' tic 231-236,241 beet seed 699 candy 238,239 duty on above 16 D. S 237 countervailing duty.; 237 grape 240 machinery for manufacturing beet sugar , 237 manufactured, in bond tempo- rarily 241 not above 16 D. S. free 726 maple 231-2;?4, 72() of milk 269 sorghum bounty 231-236, 241 Sulphate — of alumina 9 of ammonia 10 of bary tes 51 of copper 12 of iron 23 of lime 680 of magnesia 34 of potash 685 of quinia 690 of soda 85 Sulphide — of antimony..... 485 Sulphide of arsenio 489 Sulphur 88,727 flowers of 88 lac 727 ore 727 precipitated 75>7 refined 88 sublimed 88 Sulpluiret of iron 133 Sulphuric acid 5,728 Sulphuric ether 25 Sumac — ground 89 extract 26 Sunken vessels, merehandise. Sec. 23. Sunn 597 Sunshade sticks 471 Sunshades and parts 470,756 Surface-coated papers 420 Suspenders — silk 412 cotton 354 wool 398 Sweetmeats 303 Sword blades 166 S words 166 Sycamore lumber 218 T. Tacks 177 Taggers — iron 142,143 tin 143 Tallow 316 Talmas, woolen 397 Tamarinds 581 Tamboured articles 373 Tampico fiber 592 Tank-bottoms 726 Tannic acid 6 Tannin 6 Tanning articles 26,492 Tapestry Brussels carpets 403 velvet carpets 402 Tapioca 730 Tar, coal — crude 538 products ©f 18, 19 Tar, wood 731 Tartar— creaai of 90 crude 487 partly refined 91 Tartaric a&id 7 Tartrate, soda and jiotassa 92 Tassels, wool 398 metal 196 Taking effect of act. Sec. 50 50 Tea and plants 732 Teasels 7. 290 Teeth 733 Terne j)lates 143 Terra-alba 734 Terra J apon ica 735 Thread — cotton 342, 343 cotton, spool 343 flax 370 kemp 370 24 Paragraph. Thread, sillc 411 Thyiue oil tj^'l Ties, railroad 7f>5 Tiles— eucanstic 9*^ glazed, ornamented, or deco- rated 94 pavinjij •*4 rooliii'' "4 Timber 21G,'J17,7r>4 in Canadian provinces. Sees. 15, IG. for vessels. Sec. 8. ship 755 Tin- articles of 215 b-irs 209,736 blocks 20l),7:{r. cans -''^^ cassiterito 209 grains 73(i granulated 736 manufacturers of 143 ore 209,736 oxide 209,736 pigs 209,736 plates 143, 145 plates, limitation on duty 143 plate drawbacks 1528 taggers 142, 143 Tissue paper 419 Tobacc() 242-246 manufactured 244 provision for re-importation .. 493 stems 738 unmanufactured 243 Tile aud fire brick 93,94 Tinsel wire 737 Toilet preparations 77 Tonka beans 739 Tools 156,661 Toys 100,436 Track-tools — iron or steel 156 Trade-marks, fraudulently copying. Sec, 7. Tram-silk 410 Trees 282,679 Trimmings — cotton flax 373 dress 398 for hats, bonnets, and hoods. . 518 Tripoli 740 Tubes 157 boiler 157 Turmeric 741 Turpeutine, spirits of 743 Venice 742 Turtles 744 Twine — binding 362 gilling 367 seine 367 Twist, silk 410 Type-metal 208 Types 745 Tuckiugs 373 Turkey red oil ................ 36 V, Ta.Ta.pTB.ph, Ulsters 397 Ultrauiaiine 55 Umber aud umber earths 54 Umbrella sticks 471,756 Umbrellas, aud i»uts 445,470 Uneuumerated articles. Sec. 4. United States — articles for 514 vessels. Sec. 8. Unmanufactured articles not en nm- erated. Sec. 4. Upper leathers 457 Uranium, oxide of 746 I V. Vaccine virus Valerian oil Valonia Varni.shes Vases Vegetable — ivory wax Vegetables 287, Vehicles of immigrants Vellum Velvet, cotton carpets Velvets, silk Venetian chain carpet Veuice turpentine Verdigris Vermicelli Vermilion red Vermuth Vessels — built in the United, States, ma- terials for. Sec. 8. cast iron discriminatingdiity on Sec. 17. Vials, glass 103, Vinegar Vines Vitriol, blue oil of Wads, gun Wafers Wagon-blocks Wagons of immigrants Walking-sticks Walnuts Warps, or warp-yarn cotton Wash blue Waste cotton woolen Watches Watch- cases .- glasses .- jewels movements aud parts of parts of WaterH, miuoral 341, 747 661 748 56 100 462 751 28H 483 672 350 402 411 404 742 749 258 57 336 161 104 327 282 12 5 446 750 223 483 756 307 342 58 472 549 388 211 211 211 557 211 211 65a 25 Parnprajili. Water colorpaints ,... HI Wax, iiiaunlactiiros of 4.7.) mineral 7.M vcgotable ^.'Sl Wealing apparel 349, 3t)(), 413, 752 Wearinj;- apparel, rubber 34l>, 413 Webbiuboards 221 , 222 ebony 220, 7.56 fence posts 7.55 lire 755 foreign export duties 218 granadilla 220, 7.50 hou.se furniture 230 lance 220, 7.56 laths 224 ligmim-vitu} 220, 75(5 mahogany 220, 7.56 manufactures 230 pickets and palings 225 rose 220, 756 satin 220, 7.56 shingles 22() staves 227 timber 216, 217 veneers of 220 Wood-tar 731 Wood, unmanufactured 220 Woods 756 for dyeing 24,560 Writing-paper 422 Wool— classification of 381 definition of 376-378 diflerent rates of, according to condition 383 duty of first class 3H4 duty of second class 384 duty of third class 385, 386 noils 388 on the skin 387 roping, roving, or to]>s 390 slubbing wa.ste, roving waste, ring waste, yarn waste, gar- netted waste 388 top waste 388 nn waslied 382 Wools .375-408 on the skin 387 scoured 381 washed 382 Woolen — braces, beltings, bindings, etc. 398 braids.galloous, fringes, gimp.s, etc 398 blankets 393 bunting 395 coat linings 394,395 cords, cords and tassels, etc... 398 cloaks, dolmans, jackets, tal- mas, etc — 397 cloths 392 clothing, ready-made 39(5 dress goods 394 , 395 dress trimmings, laces, em- broideries 398 felt and felt fabrics 396 flannels 393 flocks 389 grease 316 hats of wool 393 Italian cloths 394, 395 knit fabrics 392 manufactures of 375-408 niuugo..... 389 26 Paragraph. Woolen — Continued. plushea 3% rags -. '^^'-^ shawls 392 shoddy - - - 388 waste 388 yarns 391 nets, buttons, barrel buttons, etc 398 tassels and oruaments 398 webbinjr, Koriugs, susiicudi-ra, etc... .!..-....: 398 Works of art 7;')?, 758, 7G9 Worm gut, manufactures 459 Worm gut 5-9 Worsted cloths 392 Worsted yarns 391 Y. Yarns 760 Paragraph. Yam — coir 54J» cotton 342 flax 370 hemp 370 jute 361 silk 410 woolen 391 worst ed 391 Yellow metal 195 Z. Zaffer 7G1 Zinc -• ••^12-214 blocks 212 pigs 212 sheets 213 old 214 oxide of.. 60 AN ACT to reduce the revenue aud equalize duties on imports, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the sixth day of October, eighteen hundred and ninety, unless other- wise specially provided for in this act, there shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraj^hs, respectively prescribed, namely : [All changes from the old law are indicated by foot-notes or by itnlics. ] Schedule A. — Chemicals, Oils and Paints. Acids.— 1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, one and one-half cents per pound ; exceeding the specific gravity of one aud forty-seven one thousandths, four cents per pound. Old law: Two cents and four cents. 2. Boracic acid, five cents per pound. Old law: Pure, five cents per pound; commercial, four cents. 3. Chromic acid, six cents per pound. Old law: Fifteen per centum. 4. Citric acid, ten cents per pound. 5. Sulphuric acid or oil of vitriol, not otherwise specially pro- vided for, one-fourth of one cent per pound. Old law: Free under general provision for acids. 6. Tannic acid or tannin, seventy-five cents per pound. Old law: One dollar per pound. 7. Tartaric acid, ten cents per pound. 8. Alcoholic perfumery, including cologne-water and other toilet waters, two dollars per gallon and fifty per centum ad valo- rem ; alcoholic compounds not specially provided for in this act, two dollars per gallon and twenty-five j^er centum ad valorem. 9. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, six- tenths of one cent per pound. 10. Ammonia. — Carbonate of, one and three-fourths cents per pounA; muriate of, or sal-ammoniac, three-fourths of one cent per pound; suljjhate of, one-half of one cent per pound. Old law: Carbonate of, twenty per centum; muriate of, ten per centum; sulphate of, twenty per centum. 11. Blacking of all kinds, twenty-five per centum ad valorem. 12. Blue vitriol, or sulphate of copper, two cents per pound. Oid law: Three cents per pound. 27; 28 13. Bone-cTiar, suitable for use in decolorizing sugars, twenty-five per centum ad valorem. Old law: All bone-char twenty-five per centum. 14. Borax, crude, or borate of soda, or borate of lime, tbree cents per pound; refined borax, five cents per pound. 15. Camplior, refined, four cents per pound. Old law: Five cents per pound. 16. Chalk, prepared, precipitated, French, and red, one cent per pound; all other chalk preparations not specially provided for in this act, twenty per centum ad valorem. 17. Chloroform, twenty-five cents per pound. Old law: Fifty cents per pound. Coal-tar preparations. — 18. All coal-tar colors or dyes, by whatever name known, and not specially provided for in this act, thirty-five per centum ad valorem. 19. All preparations of coal-tar, not colors or dyes, not specially provided for in this act, twenty per centum ad valorem. 20. Cobalt, oxide of, thirty cents per pound. Old law: Twenty per centum. 21. Collodion and all compounds of pyroxyline, by whatever name known, fifty cents per pound; rolled or in sheets, but not made up into articles, sixty cents per pound; if in finished or partly-finished articles, sixty cents per pound and twenty-five per centum ad valorem. 22. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem. Text of old law : Coloring for brandy, 50 per centum. 23. Copperas or sulphate of iron, three-tenths of one cent per pound. 24. Drugs, such as barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nut-galls, fruits, flowers, dried fibers grains, gums, and gum resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds), and seeds of morbid growth, weeds, woods used ex- pressly for dyeing, and dried insects, any of the foregoing 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 provided for in this act, ten per centum ad valorem. 25. Ethers sulphuric, forty cents per pound ; spirits of nitrous ether, twenty-five cents per pound ; fruit ethers, oils, or essences, two dollars and fifty cents per pound ; ethers of all kinds not spe- cially provided for in this act, one dollar per pound. Old law: Ethers sulphuric, fifty cents per pound; nitrous ether, tliirty cents per pound; ethers all other, one dollar per pound; oenanthic, or oil of cognac, four dollars per ounce; fruit etliers, etc., two dolhirs and fifty cents per pound; oil or essence of rum, fifty cents per ounce. 26. Extracts and decoctions of logwood and other dye-woods, ex- tract of sumac, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for in this act, seven- eighths of one cent per pound; extracts of hemlock bark one-half of one cent per j)Ound. Old law: Logwood and other dye-woods, extract, ten per centum; sumac extract, twenty i)er centum; extract of hemlock and other barks for tanning, twenty per centum. I 29 27. Gelatine, glue, and isinglass or fish-glue, valued at not above seven cents per pound, one and onc'-half cents por pound ; valued at above seven cents per pound and not above tliirty conts per pound, twenty-five per centum ad valorem ; valued at above thirty cents per pound, thirty per centum ad valorem. Old law: Glue, twenty per centum; gelatine, thirty per centum; fish-glue, or isinglass, twenty-five jier centum. 28. Glycerine, crude, not purified, one and tliree-fourths cents per pound. Refined, four and one-lialf cents per pound. . Old law: Crude, two cents per pound; refined, five cents pound. 29. Indigo, extracts, or pastes of, three-fourths of one cent per pound ; carmined, ten cents per pound. Old law: All ten per centum. 30. Ink and ink-powders, printers' ink, and all other ink, not specially provided for in this act, thirty por centum ad valorem. Old law: Ink of all kinds and ink powders, thirty per centum. 31. Iodine, resublimed, thirty cents per pound. 32. Iodoform, one dollar and fifty cents per pound. Old law: Two dollars per pound. 33. Licorice, extracts of, in paste, rolls, or other forms, five and one-half cents per pound. Old law: Paste or roll, seven and one-half cents per pound; juice, three cents pound. 34. Magnesia, carbonate of, medicinal, four cents per pound ; cal- cined, eight cents per pound ; sulphate of, or Epsom salts, three- tenths of one cent per pound. Old law: Carbonate of, five cents per pound; calcined, ten cents per pound; sulphate, twelve cents per pound. 35. Morphia, or morphine, and all salts thereof, fifty cents per ounce. Old law: One dollar per pound. Oils.— 36. Alizarine assistant, or soluble oil, or oleate of soda, or Turkey red oil, containing fifty per centum or more of castor oil, eighty cents per gallon; containing less than fifty jjer centum of castor oil, forty cents per gallon; all other, thirty per centum ad valorem. Old law: By ruling of Treasury Department as castor oil at eighty cents per gallon. 37. Castor oil, eighty cents per gallon. 38. Cod-liver oil, fifteen cents i)er gallon. Old law: Twenty-five per centum. 39. Cotton-seed oil, ten cents per gallon of seven and one-half pounds weight. Old law: Twenty-five cents per galloi 40. Croton oil, thirty cents per pound. Old law: Fifty cents per pound. 41. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxi- dized, thirty-two cents per gallon of seven and one-half pounds weight. Old law: Twenty-five cents per gallon; poppy oil free. 42. Fusel oil, or amylic alcohol, ten per centum ad valorem 43. Hemp-seed oil and rape-seed oil, ten cents per gallon. 30 44. Olive oil, fit for salad purposes, thirty-five cents per gallon. Old law: Twenty-five per centum. 45. Peppermint oil, eighty cents per pound. Old law: Twenty-five per centum. 46. Seal, herring, whale, and other fish oil not specially provided for in this act, eight cents per gallon. Old law: Twenty -five per centum. 47. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not spe- cially provided for in this act, forty per centum ad valorem. 48. Opium containing less than nine per centum of morphia, and opium prepared for smoking, twelve dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded- warehouse shall not be removed therefrom without payment of duties, and such duties shall not be refunded. Old law: Ten dollars per pound on opium for smoking; containing less than nine per centum of opium prohibited; opium, crude, containing nine per centum or more one dollar per pound. Paints, Colors, and Varnishes. — 49. Baryta, sulphate of, or barytes, including barytes earth, un- manufactured, one dollar and twelve cents per ton; manu- factured, six dollars and seventy-two cents per ton. Old law: Unmanufactured ten per centum; manufactured, one- quarter cent per pound. 60. Blues, such as Berlin, Prussian, Chinese, and all others, con- taining ferrocyauide of iron, dry or ground in or mixed with oil, six cents per pound; in pulp, or mixed with water six cents per pound on the material contained therein when dry. Old law: Twenty per centum. 51. Blanc-fixe, or satin white, or artificial sulphate of barytes, three-fourths of one cent per pound. Old law: Twenty-five per centum. 52. Black, made from bone, ivory, or vegetable, under whatever name known, including bone-black and lamp-black, dry or ground in oil or water, twenty-five per centum ad valorem. Old law: Change in text, but same rate. 53. Chrome yellow, chrome green, and all other chi*omium colors in which lead and bichromate of potash or soda are compo- nent parts, dry, or ground in or mixed with oil, four and one- half cents per pound; in pulp or mixed with water, four and one-half cents per pound on the material contained therein when dry. Old law: Twenty -five per centum. 54. Ocher and ochery earths, sienna and sienna earths, umber and umber earths not specially provided for in this act, dry, one-fourth of one cent per pound ; ground in oil, one and one-half cents per pound. Old law: Dry, one-lialf cent per pound; in oil, one cent per pound. 55 Ultramarine blue, four and one-half cents per pound. Old law: Five cents per pound. 56. Varnishes, including so-called gold size or japan, thirty-five per centum ad valorem ; and on spirit varnishes for the alco- hol contained therein, one dollar and thirty-two cents per gallon additional. Old law: Forty per centiuri ad valorem on varnish; gold size, free; Japan, forty per centum by Treasury ruling. 31 67. Vermilion red, and colors containing quicksilver, dry or ground in oil or water, twelve cents per i)ound. Old law: Twenty-five per centum. 68. Wash blue, containing ultramarine, three cents per pound. Old law: Twenty per centum. 69. Whiting and Paris white, dry, one-half of one cent per pound ; ground in oil, or putty, one cent per pound. 60. Zinc, oxide of, and ichite paint containing zinc, hut not con- taining lead ; dry, one and one-fourth cents per pound ; ground in oil, one and three-fourth cents per pound. Note. — New matter in italics. 61. All other paints and colors, whether dry or mixed, or ground in water or oil, including lakes, crayons, smalts, and frost- ings, not specially j)rovided for in this act, and artists' colors of all kinds, in tubes or otherwise, twenty-five per centum ad valorem; all paints and colors, mixed or ground with water or solutions other than oil, and commercially known as artists' water color paints, thirty per centum ad valorem. Old law • Twenty-five per centum on all. Entire change of text. Lead products. — 62. Acetate of lead, white, five and one-half cents per pound • brown, three and one-half cents per pound. 63. Litharge, three cents i)er pound. 64. Nitrate of lead, three cents per pound. 65. Orange mineral, three and one-half cents per pound. Old law: Three cents per pound. 66. Red lead, three cents per pound. Note. — New matter in italics. 67. White lead, and white paint containing lead, dry or in pulp, or ground or mixed with oil, three cents per pound. Note. — New matter in italics. 68. Phosphorus, twenty cents per pound. Old law: Ten cents per pound. Potash. — 69. Bichromate and chromate of, three cents per pound. 70. Caustic or hydrate of, refined in sticks or rolls, one cent per pound. Old law: Twenty per centum, 73 . Hydriodate, iodide, and iodate of, fifty cents per pound. 72. Nitrate of, or saltpeter, refined, one cent per pound. Old law: One and one-half cents per pound. 73. Prussiate of, red, ten cents per pound ; yellow, five cents per pound. Preparations. — 74. All medicinal preparations, including medicinal proprietary preparations, of which alcohol is a component part, or in the preparation of which alcohol is used, not specially provided for in this act, fifty cents per pound. Old law: Change of text. Hoflfman's anodyne, thirty cents per pound. 76. All medicinal preparations, including medicinal proprietary preparations, of which alcohol is not a component part, and not specially provided for in this act, twenty-five per centum '62 ad valorem ; calomel and otlier mercurial medicinal prepara- tions, thirty-five per centum ad valorem. Old law: Twenty-five per centum and fifty per centum. 76. Products or [preparations kiiown as alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all com- binations of the foregoing, and all chemical compounds and salts, not specially provided for in this act, twenty-five per ceutum ad valorem. 77. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and tonics, including all known as toilet prepara- tions, not specially provided for in this act, fifty per centum ad valorem. Change of text. 78. Santonine, and all salts thereof containing eighty per centum or over of santonine, two dollars and fifty cents per pound. Old law: Three dollars per pound. 79. Soap: Castile-soap, one and one-fourth cents per pound; fancy, perfumed, and all descriptions of toilet-soap, fifteen cents per pound; all other soaps, not specially [n'ovided for in this act, twenty per centum ad valorem. Old law: Castile-soap, twenty per centum. Soda. — 80. Bicarbonate of soda or supercarbonate of soda or saleratus, one cent per pound. Old law: One and one-half cents per pound. 81. Hydrate of, or caustic soda, one cent per pound. 82. Bichromate and chromate of, three cents per pound. Old law: Not enumerated, but classified under bichromate of potash at three cents per pound. 83. Sal-soda, or soda-crystals, and soda-ash, one fourth of one cent per pound. 84. Silicate of soda, or other alkaline silicate, one-half of one cent per pound. 85. Sulphate of soda, or salt-cake or niter-cake, one dollar and twenty-five cents per ton. Old law: Twenty per centum. 86. Sponges, twenty per centum ad valorem. 87. Strychnia, or strychnine, and all salts thereof, forty cents per ounce. Old law: Fifty cents per ounce. 88. Sulphur, refined, eight dollars per ton; sublimed, or flowers of, ten dollars per ton. Old law: Refined, ten dollars per ton; flowers, twenty dollars per ton. 89. Sumac, ground, four-tenths of one cent per pound. Old law : Three-tenths cent per pound. 90. Tartar, cream of, and patent tartar, six cents per pound. 91. Tartars and lees crystals, partly refined, four cents per pound. 92. Tartrate of soda and potassa, or Rochelle salts, three cents per poujid, 33 Schedule B.— Earths, EARTHEifWARE, and Glassware. Brick and tile — 93. Fire-brick, not glazed, enameled, ornamented, or decorated in any manner, one dollar and twenty-five cents per ton; glazed, enameled, ornamented, or decorated, forty-live per centum ad valorem. Old law: Fire-brick, twenty per centum; brick, twenty-five per centum. 94. Tiles and brick, other than fire-brick, not glazed, ornamented, painted, enameled, vitrified, or decorated, twenty-five per centum ad valorem; ornamented, glazed, painted, enameled, vitrified, or decorated, and all encaustic, forty-five per centum ad valorem. Old law: Encaustic tiles, thirty-five per centum; roofing and pav- ing tiles, twenty per centum, and some classed by Treasury rul- ings as placques, etc. , at sixty per centum. Cement, lime, and plaster — 95. Roman, Portland, and other hydraulic cement, in barrels, sacks, or other packages, eight cents per one hundred pounds, including weight of barrel or package; in bulk, seven cents per one hundred pounds; other cement, twenty per centum ad valorem. Old law: Twenty per centum. A 96. Lime, six cents per one hundred pounds, including weight of barrel or package. Old law: Ten per centum. 97. Plaster of Paris, or gypsum, ground, one dollar per ton; cal- cined, one dollar and seventy-five cents per ton. Old law; Twenty per centum. Clays or earths — 98. Clays or earths, unwrought or unmanufactured, not specially provided for in this act, one dollar and fifty cents per ton ; wrought or manufactured, not specially provided for in this act, three dollars per ton ; china clay, or kaolin, three dollars per ton. Earthenware and china — 99. Common brown earthenware, common stoneware, and cruci- bles, not ornamented or decorated in any manner, twenty- five per centum ad valorem. Old law: Stoneware above the capacity of ten gallons, twenty per centum; crucibles, twenty -five per centum. 100. China, porcelain, parian, bisque, earthen, stone and crockery ware, including j)lacques, ornaments, toys, charms, vases, and statuettes, painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented in any man- ner, sixty per centum ad valorem; if plain white, and not ornamented or decorated in any manner, fifty-five per centum ad valorem. Note. — The text is made more comprehensive than in the old law. 101. All other cliina, porcelain, parian, bisque, earthen, stone, and crockery ware, and manufactures of the same, by whatso- ever designation or name known in the trade, including lava tips for burners, not specially provided for in this act, if ;369o 3 34 ornamented or decorated in any manner, sixty per centum ad valorem; if not ornamented or decorated, fifty-five per centum ad valorem. Old law: Fiftj'-five per centum. 102. Gas-retorts, three dollars each. Old law: Twenty-five per centum. Glass and glassware — 103. Green, and colored, molded or pressed, and hint, and lime glass bottles, holding more than one pint, and demijohns, and carboys (covered or uncovered), and other molded or pressed green ana colored and flint or lime bottle glass\Yare, not spe- cially provided for in this act, one cent per pound. Green, and colored, molded or pressed, and flint, and lime glass bottles, and vials holding not more than one pint and not less than one-quarter of a pint, one and one-half cents per pound; if holding less than one-fourth of a pint, fifty cents per gross. Old law: Green and colored, one cent j)er pound; flint and lime, forty per centum. 104. All articles enumerated in the preceding paragraph, if filled, and not otherwise provided for in this act, and the contents are subject to an ad valorem rate of duty, or to a rate of duty based upon the value, the value of such bottles, vials, or other vessels shall be added to the value of the contents *ISor the ascertainment of the dutiable value of the latter; but if filled, and not otherwise provided for in this act, and the contents are not subject to an ad valorem rate of duty, or to rate of duty based on the value, or are free of duty, such bottles, vials, or other vessels shall pay, in addition to the duty, if any, on their contents, the rates of duty pre- scribed m the preceding paragraph : Provided, That no arti- cle manufactured from glass described in the preceding paragraph shall pay a less rate of duty than forty per centum ad valorem. Old law: Green and colored thirty per centum; flint and lime forty per centum, in addition to duty on contents. 105. Flint and lime, pressed glassware, not cut, engraved, painted, etched, decorated, colored, printed, stained, silvered, or gilded, sixty per centum ad valorem. Old law: Forty per centum. 106. All articles of glass, cut, engraved, painted, colored, printed, stained, decorated, silvered, or gilded, not including jolate glass silvered, or looking-glass plates, sixty per centum ad valorem. Old law: forty -five per centum. 107. Chemical glassware for use in laboratory, and not otherwise specially provided for in this act, forty-five per centum ad valorem. Note. — New matter in italics. 108. Thin-blown glass, blown with or without a mold, including glass chimneys and all other manufactures of glass, or of which glass shall be the component material of chief value, not specially provided for in this act, sixty per centum ad valorem. . - Old Ia.w: Mostly forty and forty-five per centiim. 35 109. Heavy-blown glass, blown with or without a mold, not cut or decorated, finished or unfinished, sixty per centum ad valorem. Old law: Forty per centum. 110. Porcelain or opal glassware, sixty per centum ad valorem. Old law: Forty per centum. 111. All cut, engraved, painted, or otherwise ornamented or dec- orated glass bottles, decanters, or other vessels of glass shall, if filled, pay duty in addition to any duty chargeable on the contents, as if not filled, unless otherwise specially pro- vided for in this act. 112. Unpolished cylinder, crown, and common window-glass, not exceeding ten by fifteen inches square, one and three-eighths cents per pound; above that, and not exceeding sixteen by twenty-four inches square, one and seven-eighths cents per pound; above that, and not exceeding twenty-four by thirty inches square, two and three-eighths cents per pound; above that, and not exceeding twenty-four by thirty-six inches square, two and seven-eighths cents per pound; ail above that, three and one-eighth cents per pound: Provided, That unpolished cylinder, crown and common window glass, im- ported in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. Old law: To ten by fifteen, one and three-eighths cents per pound; above that to sixteen by twenty-four, one and seven-eighths; above that to twenty -four by thirty, two and three-eighths; all above, trwo and seven-eighths, with an allowance for box weight on single thick of five pounds, and on double thick of ten pounds. 113. Cylinder and crown-glass, polished, 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 ex- ceeding twenty-four by sixty inches square, twenty cents per square foot; above that, forty cents per square foot. Old law: To ten by fifteen, two and one-half cents square foot; above that to sixteen by twenty-four, four cents; above that to twenty-four by thirty, six cents; above that to twenty-four by sixty, twenty cents; all above that, forty cents. 114. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen inches square, three-fourths of one cent per square foot; above that, and not exceeding sixteen by twenty-four inches square, one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one and one-half cents per square foot; all above that, two cents per square foot; and all fluted, rolled, or rough plate-glass, weigh- ing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed: Provided, Tliat all of the above plate-glass when ground, smoothed or otherwise obscured shall be sub- ject to the same rate of duty as cast polished plate-glass un- silvered. Old law: Was the same, omitting the proviso. New matter in italics. 36 115. Cast polished plate-glass, finished or imfinished and -unsil- vered, not exceeding sixteen by twenty-four inches square, five cents per square foot; above that, and not exceeding twenty-four by thirty inches square, eight cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents per square foot; all above that, fifty cents per square foot. Old law: In addition to above had a bracket not exceeding ten by fifteen at three cents per square foot, but did not contain the words " finished or unfinished." 116. Cast polished plate-glass, silvered, and looking-glass plates, not exceeding sixteen by twenty-four inches square, six cents per square foot; above that, and not exceeding twenty- four by thirty inches square, ten cents per 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 square foot. Old law has a bracket up to ten by fifteen at four cents per square foot. 117. But no looking-glass plates, or plate-glass silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty appli- cable thereto when imported separate. Old law: Additional duty of thirty per centum on the frames. 118. Cast polished plate-glass, silvered or unsilvered, and cylinder, crown, or common window-glass, when ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, en- graved, stained, colored, or otherwise ornamented or deco- rated, shall be subject to a duty of ten per centum ad valo- rem in addition to the rates otherwise chargeable thereon. Not in old law. 119. Spectacles and eyeglasses, or spectacles and eyeglass-frames, sixty per centum ad valorem. Old law: Forty-five per centum or twenty-five per centum or accord- ing to component of chief value. 120. On lenses costing one dollar and fifty cents per gross pairs, or less, sixty per centum ad valorem. Old law: Forty-five per centum. 121. Spectacle and eyeglass lenses with their edges ground or bev- eled to fit frames, sixty per centum ad valorem. Old law: Forty-five per centum or free. 122. All stained or painted window-glass and stained or painted glass windows, and hand, pocket, or table mirrors not exceed- ing in size one hundred and forty-four square inches, with or without frames or cases, of whatever material composed, lenses of glass or pebble, wholly or partly manufactured, and not specially provided for in this act, and fusible enamel, forty-five per centum ad valorem. __ Old law: Forty-five per centum, thirty per centum, ten per centum. Marbt^e and stone, and manufactures OF — 123. Marble of all kinds in block, rough or squared, sixty-five cents per cubic foot. 37 124. Veined marble, sawed, dressed, or otTierw]*55e, including mar- ble slabs and mai-ble paving-tiles, one dollar and ten cents per cubic foot (but in measurenuuit no slab shall be com- puted at less than one inch in thickness). Old law does not contain the words in i)arenthesis. 125. Manufactures of marl)le not specially provided for in this act, fifty per centum ad valorem. Stone — 126. Burr-stones manufactured or bound up into mill-stones, fif- teen per centum ad valorem. Old law: Twenty per centum. 127. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble, unmanufactured or undressed, not specially provided for in this act, eleven cents per cubic foot. Old law: One dollar per ton. 128. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble, not specially provided for in this act, hewn, dressed, or polished, forty per centum ad valorem. Old law: Twenty per centum. 129. Grindstones, finished or nnfinished, one dollar and seventy- five cents j)er ton. Slate — 130. Slates, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, not specially provided for in this act, thirty per centum ad valorem. 131. Roofing slates, twenty-five per centum ad valorem. Schedule C. — Metals and manufactures of. IRON AND steel. 132. Chromate of iron, or chromic ore, fifteen per centum ad valorem. 133. Iron ore, including manganiferous iron ore, also the dross or residuum from burnt pyrites, seventy-five cents per ton. Sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing not more than three and one-half per centum copper, seventy-five cents per ton : Provided^ That ore containing more than two per centum of copper shall pay, in addition thereto, one-half of one cent per pound for the copper contained therein : Provided, also, That sidphur ore as pyrites or sidphiiret of iron in its natural state, containing in excess of twenty-five per centum, of sulphur, shall he free of duty, except on the copper contained therein, as above pro- vided: And provided further, lliat in levying and collecting the duty on iron ore no deduction shall he made from the weight of the ore on account of moisture which may he chemically or physically com- bined therewith. Old law: The copper was dutiable at two and one-half cents per pound. The last two provisos are new matter. 134. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese, ferro-silicon, wrought and cast scrap ii'on, and scrap steel, three- '"38 tenfhs of one cent per pound ; but nothing shall "be deemed scrap iron or scrap steel except waste or refuse iron or steel iit only to be remanufactured. Old law: Did not contain ferro manganese or feno silicon. The scrap iron was coulined to that wliich had been in actual use. 135. Bar-iron, rolled or bamniered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight- tenths of one cent per pound ; round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, nine-tenths of one cent per pound ; flats less than one inch wide, or less than three-eighths of one inch thick ; round iron less than three-fourths of one inch and not less than seven- sixteenths of one inch in diameter ; and square iron less than three- fourths of one inch square, one cent per pound. Old law: The respective rates were eight-tenths cent per pound, one cent per pound, one and ona-tenth cents per pound. 136. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron, not si^ecially provided for in this act, one and one-tenth cents per pound : Pro- vided, That all iron in slabs, blooms, loops, or other forms less fin- ished than iron in bars, and more advanced than pig-iron, except castings, shall be rated as iron in bars, and be subject to a duty of eight-tenths of one cent per pound ; and none of the iron above enu- merated in this paragraph shall pay a less rate of duty than thirty- five per centum ad valorem : 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 not less than twenty-two dollars per ton. Old law: One and two-tenths cent per pound. 137. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, nine-tenths of one cent per pound. Old law : One and one-fourth cents per pound. 138. Boiler or other plate iron or steel, except saw-plates herein- after provided for, not thinner than number ten wire gauge, sheared or unsheared, and skelp iron or steel sheared or rolled in grooves, val- ued at one cent per pound or less, five-tenths of one cent per pound; valued above one cent and not above one and four-tenths cents per pound, sixty-five hundredths of one cent per ]3ound; valued above one and four tenths cents and not above two cents per pound, eight tenths of one cent per pound; valued above two cents and not above three cents per pound, one and one-tenth cents per pound; valued above three cents and not above four cents per pound, one and five-tenths cents per pound; valued above four cents and not above seven cents per pound, two cents per pound; valued a])ove seven cents and not above ten cents per pound, two and eight-tenths cents per pound; valued above ten cents and not above thirteen cents per pound, three and one-half cents per pound; valued above thir- teen cents yjer pound, forty-five j)er centum ad valorem: Provided, Tliat all plate iron or steel thinner than number ten wire gauge ahall pay duty as iron or steel sheets. Old law: Boiler or other plate iron, one and one-fourth cents par pound if iron ; forty-live per centum if steel. 39 139. Forgings of iron or steol, or forgod iron and steel combined, of whatever sha})e, or in whatever stage of iiKuiufacturo, not spocially provided for in tliis act, two and three-tenths cents per pound: Pro- vided, That no forgings of ii-on or steel, or forgings of iron and steel combined, by whatever process made, shall pay a less rate of duty than forty-five per centum ad valorem. Old law : Forgings of iron and stoel, or forged iron, of whatever shape, or in whatever stage of manufacture, not specially enumerated or provided for in this act, two and one-half cents per pound. 140. Hoop, or band, or scroll, or other iron or steel, valued at three cents per pound or less, eight inches or less in width, and less than three-eighths of one inch thick and not tldnner 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 one-tenth cents per pound; thinner than number twenty wire gauge, one and three-tenths cents per pound: Provided, That hoop or band iron, or hoop or band steel, cut to length, or wholly or partially manufactured into hoops or ties for baling purposes, barrel hoops of iron or steel, and boop or band iron or hoop or band steel tiared, splayed or punched, with or without buckles or fastenings, shall pay two-tenths of one cent per pound more duty than that imposed on the hoop or band iron or steel from which they are made. Old law: 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 wu-e gauge, one and two-tenths of one cent per pound ; thinner than number twenty wire gauge, one and four tenths of one cent per pound: Provided, That aU articles not specially enumerated or provided for in this act, whether M^hoUy or partly manufactured, made from sheet, plate, Ijoop, band or scroll iron herein provided for, or of which such sheet, plate, hoop, band, or scroll iron shall be the material 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. If steel, forty-five per centum: Iron and steel cotton-ties, or hoops for bailing purposes, not thinner than number twenty wire gauge, thu'ty-five per centum ad valorem. If steel, forty-five per centum : Sheet iron, common or black, thinner than one inch and one-half and not thinner than number twenty wire gauge, one and one-tentli of one cent per pound; thinner than number twenty wire gauge and not thinner than number twenty-five w^ire gauge, one and two-tenths of one cent per pound ; thinner than number twenty-five wire gauge and not thinner than number twenty-nine wire gauge, one and five-tenths of one cent per pound ; thinner than number twenty- nine wire gauge, and all iron commercially known as common or black taggers iron, whether put up in boxes or bundles or not, thirty per centum ad valorem. 141. Railway-bars, made of iron or steel, and railway -bars made in part of steel, T-rails, and punched iron t)r steel flat rails, six- tenths of one cent per pound. Old law: Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine-tenths of one cent per poimd; iron or steel flat rails, punched, eight-tenths of one cent per pound. Iron railway bars, weighing more than twenty-five pounds to the yard, seven-tenths of one cent per pound. Steel railway-bars and railway bars made in part of steel, weigh- ing more than twenty-five pounds to the yaid, seventeen dol- lars per ton. 40 142. Sheets of iron or steel, common or black, including all iron or steel commercially known as common or black taggers iron or steel, and skelp iron or steel, valued at three cents per pound or less: Thinner than number ten and not thinner than number twenty wire gauge, one ceixt per pound; thinner than number twenty wire gauge, and not thinner than number twenty-five wire gauge, one and one- tenth cents per pound ; thinner than number twenty -five wire gauge, one and four-tenths cents per pound; corrugated or crimped, one and four-tenths cents per pound: Provided, That all common or black sheet-iron or sheet-steel not thinner than number ten wire gauge shall pay duty as plate iron or plate steel. Old law : Sheet iron, common or black, thinner than one inch and one-half and not thinner than number twenty wire gauge, one and one-tenth of one cent per pound ; tliinner than number twenty wire gauge and not tliinner than number twenty-five wire gauge, one and two-tenths of one cent per pound ; thinner than number twenty-five wire gauge and not thinner than number twenty-nine wire gauge, one and five-tenths of one cent per pound ; thinner than number twenty-nine wire gauge, and all ii'on commercially known as common or black taggers iron, whether put up in boxes or bundles or not, thirty per centum ad valorem. 143. All iron or steel sheets or i^lates, and all hoop, band, or scroll iron or steel, excepting what are known commercially as tin plates, terne plates, and taggers tin, and hereinafter provided for, when galvan- ized or coated with zinc or spelter, or other metals, or any alloy of those metals, shall pay three-fourths of one cent per pound more duty than the rates imposed by the preceding paragraph upon the corre- sponding gauges, or forms, of common or black sheet or taggers iron or steel; and on and after July first, eighteen hundred and ninety one, all iron or steel sheets, or plates, or taggers iron coated with tin or lead or with a mixture of which these metals or either of them is a component part, by the dipping or any other process, and commer- cially known as tin plates, terne plates, and taggers tin, shall pay two and two-tenths cents per pound : Provided, That on and after July first, eighteen hundred and ninety-one, manufactures of which tin, tin plates, terne i3lates, taggers tin, or either of them, are com- ponent materials of chief value, and all articles, vessels or wares man- utactured, stamped or drawn from sheet-iron or sheet-steel, such material being the component of chief value, and coated wholly or in part with tin or lead or a mixture of which these metals or either of them is a component part, shall pay a duty of fifty- five per centum ad valorem: Provided, That on and after October first, eighteen hundred and ninety-seven, tin plates and terne plates lighter in weight than sixty-three pounds per hundred square feet shall be admitted free of duty, unless it shall be made to appear to the satisfaction of the President (who shall thereupon by proclamation make known the fact) that the aggregate quantity of such plates lighter than sixty-three pounds per hundred square feet produced in the United States during either .of the six years next pre- ceding June thirtieth, eighteen hundred and ninety-seven. has equaled one-third the amount of such plates imported and entered for con- sumption during any fiscal year after the passage of this act, and prior to said October first, eighteen hundred and ninety-seven: Pro- vided, That the amount of such plates manufactured into articles exported, and upon which a drawback shall be paid, shall not be in- cluded in ascertaining the amount of such importations: And pro- 41 videcl further, That the mnonnt or weight of sheot iron or shoot steel inaiiufa-ciured in tlie United States and apjjlicxl or wrought in the mannfacturo of articles or wares tinned or terne-platod in the United States, with weiglit allowance ns sold to manufacturers or others, shall be considered as tin and terne plates produced in the United States within the meaning of this act. Old law: And provided, That on all such iron and steel sheets or plates aforesaid, excepting on what are known commercially as tin-plates, teriie-plates, and taggers' tin, and hereafter pro- vided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, three-fourths of one cent per pound additional. 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 jirocess, and commercially knowTi as tin-plates, terne-plates, and taggers tin, one cent per pound; corrugated or crimped sheet-iron or steel, one and four- tenths of one cent per pound. Manufactures of tin, forty- five per centum. 144. Sheet-iron or sheet-steel, polished, planished, or glanced, by whatever name designated, two and one-half cents per pound : Pro- vided, That plate or sheet or taggers iron or steel, 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, or which is cold-rolled, smoothed only, not polished, shall pay one-quarter of one per cent per pound more duty than the corresponding gauges of commoii or black sheet or taggers iron or steel. Old law; The words in italics in this paragraph are new matter. 145. Sheets or plates of iron or steel, or taggers iron or steel, coated with tin or lead, or with a mixture of which these metals, or either of them, is a component part, by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin, one cent per pound until July first, eighteen hundred and ninety-one. 146. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made ; die blocks or blanks ; billets and bars and tapered or beveled bars ; steamer, crank, and other shafts ; shafting; wrist or crank pins ; connecting-rods and piston-rods ; pressed, sheared, or stamped shapes ; saw-plates, wholly or partially manufactured ; ham- mer-molds or swaged steel ; gun-barrel molds not in bars ; alloys used as substitutes for steel tools ; all descriptions and shapes of dry sand, loam, or iron-molded steel castings ; sheets and plates not specially provided for in this act ; and steel in all forms and shapes not specially provided for in this act ; all of the above valued at one cent per pound or less, four-tenths of one cent per j)ound ; valued above one cent and not above one and four-tenths cents per pound, five-tenths of one cent per pound ; valued above one and four-tenths cents and not above one and eight-tenths cents per pound, eight- tenths of one cent per pound ; valued above one and eight-tenths cents and not above two and two-tenths cents per pound, nine-tenths of one cent per pound ; valued above two and two-tenths cents, and not above three cents per pound, one and two-tenths cents per pound; valued above three cents and not above four cents per pound, one and six-tenths cents per pound; valued above four cents and not above seven cents j^er pound, two cents per pound ; valued above seven cents and not above ten cents per pound, two and eight-tenths 42 cents per pound ; valued above ten cents and not above thirteen cents per pound, three and one-half cents pev pound ; valued above thirteen cents and not above sixteen cents per pound, four and two- tenths cents per pound ; valued above sixteen cents per pound, seven cents per pound. Old law: Steel ingots, cogged ingots, blooms, and slabs, by Avhat- ever process made; die blocks or blanks; billets and bars and tapered or beveled bars; bands, hoops, strips, and sheets of all gauges and widths; plates of all thicknesses and widths; steamer, crank, and other shafts; wrist or crank pins; connect- ing-rods and piston-rods; pressed, sheared, or stamped shapes, or blanks of sheet or plate steel, or combination of steel and iron, punched or not punched; hammer-molds or swaged steel; gun-molds, not in bars; alloys used as substitutes for steel tools; all descriptions and shapes of dry sand, loam, or iron-molded Bteel castings, aU of the above classes of steel not otherwise specially provided for in this act, valued at four cents a pound or less, forty-five per centum ad valorem; above four cents a pound and not above seven cents per pound, two cents per pound; valued above seven cents and not above ten cents per pound, two and three-fourths cents per pound; valued at above ten cents per pound, thi'ee and one-fourth cents per pound: WiEE — 147. Wire rods : Rivet, screw, fence, and other iron or steel wire rods, and nail rods, whether round, oval, flat, square, or in any other shape, in coils or otherwise, not smaller than number six wire gauge, valued at three and half cents or less per pound, six-tenths of one cent per pound ; and iron or steel, flat, with longitudinal ribs for the manufacture of fencing, valued at three cents or less per pound, six-tenths of one cent per pound : Provided, That all iron or steel rods, whether rolled or drawn through dies, smaller than number six wire gauge, shall be classed and dutiable as wire. Old law: Iron or steel rivet, screw, nail, and fence. Avire 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. Iron or steel, fiat, with longitudinal ribs, for the manufasture of fencing, six-tenths of a cent per pound. 148. Wire : Wire made of iron or steel, not smaller than number ten wii:e gauge, one and one-fourth cents per pound ; smaller than number ten, and not smaller than number sixteen wire gauge, one and three-fourths cents per pound ; smaller than number sixteen and not smaller than number twenty-six wire gauge, two and one-fourth cents per pound ; smaller than number twenty-six wire gauge, three cents per pound: Provided, That iron or steel wire covered with cotton, silk, or other material, and wires or strip steel, commonly known as crinoline wire, corset-wire, and hat-wire, shall pay a duty of five cents per pound : And provided further, That flat steel wire, or sheet steel in strips, whether drawn through dies or rolls, untempered or tempered, of whatsoever width, twenty -five one thousandths of an inch thick or thinner (ready for use or otherwise), shall pay a duty of fifty per centum ad valorem : And provided fwrther, 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 : And provided further ^ That iron or steel 43 wire cloths, anrl iron or step! wire nofiinf^s made in meshes of any form, shall [)ay a duty equal in aiiiount to tliat im- posed on iron or steel wire used iu the manufacture of iron or steel wire cloth, or iron or steel wire nettings, and two cents per pound in addition thereto. Old law: Smaller than number ten gauge, one and one-half and two cents per pound ; number ten to number sixteen gauge, two cents ; number sixteen to number twenty-six gauge, two and one-half cents ; smaller, three cents. 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: And provided further, That no article made from iron or steel wire, or of which iron or steel wire is a com- ponent 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: 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 addi- tion thereto. There shall be paid on galvanized iron or steel wire (except fence wire) one-half of one cent per pound in ad- dition to the rate imposed on the wire of which it is made. On iion wire-rope and wire-strand, one cent per pound in addition to the rates imposed on the wire of which it is made. On steel "wire-rope and wire-strand, two cents per pound in addition to , the rates imposed on the wire of which it is made. There shall be paid on iron or steel wire coated with zinc or tin, or any other metal (except fence-wire and iron or steel, flat, with longitudinal ribs, for the manufacture of fencing), one-half of one cent per pound in addition to the rate im- posed on the wire of which it is made; on iron wire rope and wire strand, one cent per pound in addition to the rate imposed on the wire of which it is made ; on steel wire rope and wire strand, two cents per pound in addition to the rate imposed on the wire of which they or either of them are made: Provided further, That all iron or steel wire valued at more than four cents per pound shall pay a duty of not less than forty-five per centum ad valorem, except that card- wire for the manufacture of card clothing shall pay a duty of thirty-five per centum ad valorem. GENERAL PROVISIONS. 149. N"o allowance or reduction of diities for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholhj or partly manufactured of iron or steel, or upon any manufacture of iron and steel. Old law did not contain words m italics. 150. 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, whether produced by cemen- tation, or converted, cast, or made from iron or its ores, by the cruci- ble, Bessemer, Clapp-Grifiiths, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from irou or its ores a metal either granulav or fibrous in structure, which 44 is cast and malleable, excepting what is known as malleable-iron castings, shall be classed and denominated as steel. 151. No article not specially provided for in this act, wholly or partly manufactured from tin phxte, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, slieet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. Not in old law. 152. On all iron or steel bars or rods of luhatever shape or section, wliicli are cold rolled, cold hammered, or polished in any way in ad- dition to the ordinary process of hot rolling or hammering, there shall be paid one-fourth of one cent per pound in addition to the rates provided in this act ; and on all strips, plates, or sheets of iron or steel of whatever shape, other than the polished, planished, or glanced, sheet-iron or sheet-steel hereinbefore jJrovidedfor, ivhich are cold rolled, cold hammered, blued, hrightened, tempered, or polished by any process to such perfected surf ace finish, or polish better than the grade of cold rolled, smooth only, hereinbefore provided for, there shall be paid one and one-fourth cents per pouiid in addition to the rates provided in this act upon plates, strips, or sheets of iron, or steel of common or black finish; and on steel circular saw plates there shall be paid one cent per pound in addition to the rate pro- vided in this act for steel saw plates. Words in italics not in old law. MANUFACTURES OF IRON AND STEEL. 153. Anchors, or parts thereof , of iron or steel, mill-irons and mill- cranks of wrought-iron, and wrought-iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam- engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, one and eight-tenths cents per pound. Old law two cents per pound. Words in italics are new. 154. Axles, or parts thereof, axle-bars, axle-blanks, or forgings for axles, whether of iron or steel, without reference to the stage or state of manufacture, two cents per pound : Provided, That ivhen iron or steel axles are imported fitted in wheels, or parts of wlieels, of iron or steel, they shall be dutiable at the same rate as the icheels in which they are fitted Old law; two and a half cents per pound. Proviso in italics is new matter. 155. Anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, two and one-half cents per pound. New language. No change in rate. 156. Blacksmiths' hammers and sledges, track tools, wedges, and crowbars, whether of iron or steel, two and one-fourth cents per pound. Old law: Two and one-half cents per pound. 157. Boiler or other tubes, pipes, flues, or stays of wrought-iron or steel, two and one-half cents per pound. Old law: Two and one-fourth and three cents per pound. 45 158. Bolts, with or without threads or nuts, or bolt-blanks, and finished hinges or hinge-blanks, whether of iron or steel, two and one-fourth cents per pound. Old law: Two and one-half cents per pound. 159. Card-clothing, manufactured from tempered steel wire, fifty- cents per square foot ; all other, twenty-five cents per square foot. Old law: Forty-five per centum and twenty-five per centum, 160. Cast-iron pipe of every description, nine-tenths of one cent per pound. Old law: One cent per pound. 161. Cast-iron vessels, plates, stove-plates, andirons, sad-irons, tailors' irons, hatters' irons, and castings of iron, not specially pro- vided for in this act, one and two-tenths cents per pound. Old law: One and one-fourth cents per pound. 163. Castings of malleable iron not specially provided for in this act, one and three-fourths cents per pound. Old law: Two cents per pound. 163. Cast hollow-ware, coated, glazed, or tinned, three cents per pound. Old law: All hollow-ware, coated, glazed, or tinned, three cents per pound. 164. Chain or chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter, one and six-tenths cents per pound ; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, one and eight-tenths cents per pound ; less than three-eights of one inch in diameter, two and one- half cents per pound, but no chain or chains of any description shall pay a lower rate of duty than forty-five per centum ad valorem. Old law: One and three-fourths cents per pound; two cents per pound; two and one- half cents per pound. Cutlery — 165. Pen-knives or pocket-knives of all kinds, or parts thereof, and erasers, or parts thereof, wholly or partly manufactured, valued at not more than fifty cents per dozen, twelve cents per dozen; valued at more than fifty cents per dozen and not exceeding one dollar and fifty cents per dozen, fifty cents per dozen; valued at more than one dollar and fifty cents per dozen and not exceeding three dollars per dozen, one dollar per dozen; valued at more than three dollars per dozen, two dollars per dozen; and in addition thereto on all the above, fifty per centum ad valorem. Razors and razor-blades, fin- ished or unfinished, valued at less than four dollars per dozen, one dollar per dozen; valued at four dollars or more per dozen, one dollar and seventy-five cents per dozen; and in addition thereto on all the above razors and razor-blades, thirty per centum ad valorem. Old law: Pen-knives, pocket-knives, of all kinds, and razors, fifty per centum; cutlery not specially provided for, thirty-five per centum. 166. Swords, sword-blades, and side-arms, thirty-five per centum ad valorem. 167. Table-knives, forks, steels, and all butchers', hunting, kitchen, bread, butter, vegetable, fruit, cheese, plumbers', painters', palette, and artists' knives of all sizes, finished or unfinished, 46 valued at not more than one dollar per dozen pieces, ten cents per dozen; valued at more than one dollar and not more than two dollars, thirty-five cents per dozen; valued at more than two dollars and not more than three dollars, forty cents per dozen; valued at more than three dollars and not more than eight dollars, one dollar per dozen; valued at more than eight dollars, two dollars per dozen; and in addition upon all the above-named articles, thirty per centum ad valorem. All carving and cooks' knives and forks of all sizes, finished or unfinished, valued at not more than four dollars per dozen pieces, one dollar per dozen; valued at more than four dol- lars and not more than eight dollars, two dollars per dozen pieces; valued at more than eight dollars and not more than twelve dollars, three dollars per dozen pieces; valued at more than twelve dollars, five dollars per dozen pieces; and in addition upon all the above-named articles, thirty per centum ad valorem. Cutlery not specially provided for, thirty-five per centum. 167. 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 thirty cents per dozen ; fourteen inches in length and over, two dol- lars per dozen. Old law: Nine inches and under four inches, one dollar and fifty cents per dozen; fourteen inches and over, two dollars and fifty cents per dozen. Fire-arms— 169. Muskets and sporting rifles, twenty -five per centum ad va- lorem. Old law: Muskets, rifles, and other fire-arms, not specially pro- vided for, twenty-five per centum. 170. All double-barrelled, sporting, breech loading shot-guns val- ued at not more than six dollars each, one dollar and fifty cents each ; valued at more than six dollars and not more than twelve dollars each, four dollars each ; valued at more than twelve dollars each, six dollars each ; and in addition thereto on all the above, thirty-five per centum ad valorem. Single-barrel breech-loading shot-guns, one dollar each and thirty-five per centum ad valorem. Revolving pistols valued at not more than one dollar and fifty cents each, forty cents each ; valued at more than one dollar and fifty cents, one dollar each ; and in addition thereto on all the above pistols, thirty-five per centum ad valorem. Old law: Thirty-five per centum. 171. Iron or steel sheets, plates, wares, or articles, enameled or glazed with vitreous glasses, forty-five per centum ad valorem. Note. — Not in old law. Rates various. 172. Iron or steel sheets, plates, wares, or articles, enameled or glazed as above with more than one color, or ornamented, fifty per centum ad valorem. Not in old law. Rates various. Nails, spikes, tacks, and needles. 173. Cut nails and cut spikes of iron or steel, one cent per pound. Old law: One and one-fourth cents per pound. 47 174. Horseshoe nails, hob nails, and all other wronght iron or steel nails not specially provided for in this act, four cents per pound. 175. Wire nails made of wrought iron or steel, two inches long and longer, not lighter than number twelve wire gauge, two cents per pound; from one inch to two inches in length, and lighter than number twelve and not lighter than number sixteen wire gauge, two and one-half cents per pound ; shorter than one inch and lighter than number sixteen wire gauge, four cents per pound. Old law: Four cents per pound. 176. Spikes, nuts, and washers, and horse, mule, or ox shoes, of wrought iron or steel, one and eight-tenths cents per pound. Old law: Two cents per pound. 177. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, two and one-fourth cents per thousand ; ex- ceeding sixteen ounces to the thousand, two and three- fourths cents per pound. Old law: Two and one-half cents per pound; three cents per pound. 178. Needles for knitting or sewing machines, crochet-needles and tape-needles and bodkins of metal, thirty-five per centum ad valorem. Old law: Twenty-five per centum and thirty-five per centum. 179. Needles, knitting, and all others not specially provided for in this act, twenty-five per centum ad valorem. Plates — 180. Steel plates engraved, stereotype plates, electro-type plates, and plates of other materials, engraved or lithographed, for printing, twenty-five per centum ad valorem. Text in italic is new matter. 181. Railway fish-plates or splice-bars, made of iron or steel, one cent per jiound. Old law: One and one-fourth cents per pound. 182. Rivets of iron or steel, two and one-half cents per pound. 183. Saws: Cross-cut saws, eight cents per linear foot; mill, pit, and drag-saws, not over nine inches wide, ten cents per linear foot ; over nine inches wide, fifteen cents per linear foot ; circular saws, thirty per centum ad valorem ; hand, back, and all other saws, not specially provided for in this act, forty per centum ad va- lorem. 184. Screws, commonly called wood-screws, more than two inches in length, five cents per pound ; over one inch and not more than two inches in length, seven cents per pound ; over one-half inch and not more than one inch in length, ten cents per pound ; one-half inch and less in length, fourteen cents per pound. Old law: Six cents per pound; eight cents per pound; ten cents per. pound; fourteen cents per pound, respectively. 185. Wheels, or parts thereof, made of iron or steel, and steel- tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, two and one-half cents per pound ; and ingots, cogged ingots, blooms, of blanks for the same, without regard to the degree of manufacture, one and three-fourths cents per pound : Provided, That when wheels or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the 48 wheels and axles togetlier shall be dutiable at the same rate as is provided for tlie wheels when imported separately. Old law: Steel wheels and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomo- tive, car, and other railway tires, or parts thei'eof , wholly or partly 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. MISCELLANEOUS METALS AND MANUFACTURES OF. 186. Aluminium or aluminum, in crude form, and alloys of any kind in which aluminum is the component material of chief value, fifteen cents j)er pound. Old law: Free. 187. Antimony, as regulus or metal, three-fourths of one cent per pound. 188. Argentine, albata, or German silver, unmanufactured, twenty- five per centuin ad valorem. ISO. Brass, in bars or pigs, old brass, clippings from brass or Dutch- metal, and old sheathing, or yellow metal, fit only for remanuf acture, one and one-half cents per pound. Words in italic new matter. 190. Bronze powder, twelve cents per pound; bronze or Dutch- metal, or aluminum, in leaf, eight cents per package of one hun- dred leaves. Old law: Bronze Dutch metal in leaf, ten per centum; bronze pow- der, fifteen per centum. Copper — 191. Copper imported in the form of ores, one-half of one cent per pound on each pound of fine copper contained therein. Old law: Two and one-half cents per pound. 192. Old copper, fit only for remanufacture, clippings from new copper, and all composition metal of which copper is a com- ponent material of chief value, not specially provided for in this act, one cent per pound. Old law: Three cents per pound. 193. Regulus of copper and black or coarse copper, and copper cement, one cent per pound on each pound of fine copper contained therein. Old law: Three and one-half cents per pound. 194. Copper in plates, bars, ingots. Chili or other pigs, and in other forms, not manufactured, not specially provided for in this act, one and one-fourth cents per pound. Old law: Four cents per poimd. 195. Copper in rolled plates, called braziers' copper, sheets, rods, pipes, and copper bottoms, also sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron un galvanized, thirty-five per centum ad valorem. In old law, and omitted: Sheathing, or yellow metal, not wholly of copper, nor wholly nor in part of iron, ungalvanized, in sheets, forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty -four ounces per square foot, thirty-five per centum ad valorem; copper, when imported for the United States Mint, free. 49 Gold and silver. — 196. Bullions and metal thread of gold, silver, or other metals, not specially provided for in this act, thirty per centum ad valorem. Old law: Twenty- five per centum. 197. Gold-leaf, two dollars per package of five hundred leaves. Old law: One dollar and fifty cents per | ackage. 198. Silver-leaf, seventy-five cents per package of five hundred leaves. Old law: Seventy-five cents per package. Lead. — 199. Lead ore and lead dross, one and one-half cents per pound : Provided, That silver ore and all other ores containing lead shall pay a duty of one and one-half cents per pound on the lead contained therein, according to sample and assay at the port of entry. Proviso in italics is new matter. 200. Lead in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap-lead fit only to be remanu- factured, two cents per pound. 201. Lead in sheets, pipes, shot, glaziers' lead, and lead wire, two and one-half cents per pound. Words in italics new matter. Old law: Three cents per pound. 202. Metallic mineral substances in a crude state and metals un- wrought, not specially provided for in this act, twenty per centum ad valorem; mica, thirty-five per centum ad valorem. Words in italics new matter; old law: Mica and mica waste fi'ee. Nickel. — 20;j. Nickel, nickel oxide, alloy of any kind in which nickel is the component material of chief value, ten cents per pound. Old law: Fifteen cents per pound. 204. Pens, metallic, except gold pens, twelve cents per gross. Words in italics new matter. 205 Pen-holder tips, pen-holders or parts thereof, and gold pens, thirty per centum ad valorem. Words in italics new matter. 200. Pins, metallic, solid-head or other, including hair-pins, safety- pins, and hat, bonnet, shatvl, and belt pins, thirty per centum ad valorem. Words in italics new matter; pins are now classified at various rates. 207. Quicksilver, ten cents per pound. TJie flasks, bottles, or other vessels in which quicksilver is imported shall be subject to the same rate of duty as they ivould be subject to if imported empty. Old law: Ten per centum; part in italics new matter. 208. Type-metal, one and one-half cents per pound for the lead contained therein; new types, -twenty-five per centum ad valorem. Old law: Type metal, twenty per centum; part in italics new matter. 209. Tin : On and after July first, eighteen hundred and ninety- three, there shall be imposed and paid upon cassiterite or black oxide of tin, and upon bar, block, and pig tin, a duty of four cents per 3095 4 50 pound: Proiv'(7c(f, That unless it shall be made to appear to the satis- laction of the President of the United States (who shall make known the fact by proclamation) that the product of the mines of the United States shall have exceeded five thousand tons of cassiterite, and bar, block, and pig tin in any one year prior to July first, eighteen hun- dred and ninety-five, then all imported cassiterite, bar, block, and pig tin shall after July first, eighteen hundred and ninety-iive, bo admitted free of duty. Old law: Free. Watches. — 210. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem. 211. Watches, parts of watches, watch-cases, watch m.ovements, and ivaicJi-glasses, ivlietlier separately packed or otherwise, twenty-five per centum ad valorem. Old law: Watch materials also twonty-five per centum; parts in italics new matter. Zinc or Spelter. — 212. Zinc in blocks or pigs, one and three-fourths cents per pound. Old law: One and one-half cents per ijound. • 213. Zinc in sheets, two and one-half cents per pound. Old law contains the words " spelter or tutenegue." 214. Zinc, old and worn out, fit only to be remanufactured, one and one-fourth cents per pound. Old law: One and one-half cents per pound. 215. Manufactures, articles, or wares, not specially enumerated or provided for in tliis act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum^ or any other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem. Words in italics new matter. Old law: Epaulets, galloons, laces, knots, stars, tassels, and wings of gold, silver or other metal, twenty-five per centum Umbrelia and parasol ribs, and stretcher-frames, tips, runners, handles, or other parts thereof, when made in whole or chief j^tarts of iron, steel, or any other metal, forty per centum ad valorem ; Britannia ware, and plated and gilt articles and wares of all kinds, thirty -five per centum. Schedule D.— Wood and Manufactures of. 216. Timber, hewn and sawed, and timber used for spars and in building wharves, ten per centum ad valorem. Old law: Twenty per centum. 217. Timber, squared or sided, not specially i:)rovided for in this act, one-half of one cent per cubic foot. Old law: One cent per cubic foot. 218. Sawed boards, plank, deals, and other lumber of hemlock, white wood, sycamore, white pine and basswood, one dollar per tliousand feet board measure; sawed lumber, not specially provided for in this act, two dollars per thousand feet board measure; but when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each side so jjlaned or finished fifty cents per thousand feet board measure; and if planed on one side and tongued and grooved, one dollar per thou- 51 sand feet bonrd measure; and if planed on two sides, and tongued and grooved, one dollar and fifty cents per thousand feet board meas- ure; and in esti7natin(j board measure under this scheduJe no deduc- tion shall be made on board measure on account of planing, tonyu£- ing and (jrooving : Provided, 'That in case any foreign country shall impose an export duty upon pine, spruce, elm, or other logs, or upon stave bolts, shingle wood, or heading blochs exported to the United States from such country, then the duty upon the sawed lumber herein provided for, ivJien imported from such country, shall remain the same as fixed by the law in force prior to the passage of this act. Old law: Wliite pine two doUars per thousand feet; words in italic new matter. 210, Cedar: That on and after March first, eighteen hundred and ninety-one, paving posts, railroad ties, and telephone and telegraph poles of cedar, shall be dutiable at twenty j)er centum ad valorem. Old law; Free. 220. Sawed boards, plank, deals, and all forms of sawed cedar, lignum-vitiae, laucewood, ebony, box, granadilla, mahogany, rose- wood, satinwood, and all other cabinet- woods not further manufact- ured than sawed, fifteen per centum ad valorem; veneers of wood, and wood, unmanufactured, not specially provided for in this act, twenty per centum ad valorem. Old law: Two dollars per thousand feet; veneers thirty-five per centum; canes and sticks for walking, if unfinished, twenty per centum. 221. Pine clapboards, one dollar per one thousand. Old law: Two dollars per one thousand. 222. Spruce clapboards, one dollar and fifty cents per one thousand. 223. Hubs for wheels, posts, last-blocks, wagon-blocks, oar-blocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough- hewn or sawed only, twenty per centum ad valorem. 224. Laths, fifteen cents per one thousand pieces. 225. Pickets and palings, ten per centum ad valorem. Old law: Twenty per centum. 226. White pine shingles, twenty cents per one thousand ; all other, thirty cents per one thousand. Old law: Thirty-five cents per one thousand. 227. Staves of wood of all kinds, ten per centum ad valorem. 228. Casks and barrels (empty), sugar-box shooks, and packing- boxes and packing-box shooks, of wood, not specially provided for in this act, thirty per centum ad valorem. 229. Chair cane, or reeds wrought pr manufactured from rattans or reeds, and whether round, square, or in any other shape, ten per centum ad valorem. Old law: Rattans and reeds, manufactured, but not made up into completed articles, ten per centum ad valorem. 230. House or cabinet furniture, of wood, wholly or partly fin- ished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this act, thirty- five per centum ad valorem. Old law: House or cabinet furniture, in piece[s] or rough, and not finished, thirty per centum ad valorem. Cabinet ware[s] and house furniture, finished, thirty-five per gentum ad valorem. 52 Manufactures of cedar- wood, granadilla, ebony, mahogany, rose wood, and satin wood, thirty-five per centum ad valorem. Manufactures of wood, or of which wood is the chief component part, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Canes and sticks for walking, finished, thirty-five per centum. Schedule E.— Sugar. 231. That on and after Jul}'' first, eighteen hundred and ninety-one, and until July first, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise approj^riated, under the provisions of section three thousand six hundred and eighty-nine of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or siigar-cane grown within the United States, or from maple saj) produced within the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three-fourth cents per pound, under such rules 'and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe. 232. The producer of said sugar to be entitled to said bounty shall have first filed prior to July first of each year with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a license to so produce, to be accompanied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, condi- tioned that he will faithfully observe all rules and regulations that shall be prescribed for such manufacture and production of sugar. 233. The Commissioner of Internal Revenue, upon receiving the application and bond herein before provided for, shall issue to the applicant a license to produce sugar from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States at the place and with the machinery and by the methods described in the application ; but said license shall not ex- tend beyond one year from the date thereof. 234. No bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States upon which the bounty herein provided for has already been paid or applied for, nor to any person unless he shall have first been licensed as herein provided, and only upon sugar produced by such person from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regulations for the manufacture of sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof. 235. And for the payment of these bounties the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United 53 Ik States fcr sticTi sinns as sliall be necessary, wliic'h stims shall be cer- tified to iiim by tlie Ooininissioiier of Internal Revenue, by wliom the bounties shall be disbursed, and no bounty shall l)e allowed or paid to any person licensed as aFor(;said in any one year upon any quantity of sugar less than five hundred pounds. 2oG. That any x^erson who shall knowingly refine oi- aid in the refin- ing of sugar imported into the United States or upon which the bounty herein provided for has already been paid or applied for, at the place described in the license issued by the Commissioner of Internal Revenue, and any person not entitled to the bounty herein provided for, who shall apply for or receive the same, shall be guilty of a misdemeanor, and, upon conviction thereof, shall pay a fine not ex- ceeding five thousand dollars, or bo imprisoned for a period not exceeding five years, or both, in the discretion of the court. Note. — All the foregoinj^ of this schedule is new legislatio/i. 237. All sugars above number sixteen Dutch standard in color shall pay a dui^y of five-tenths of one cent per pound : Provicledy That all such sugars above number sixteen Dutch standard in color shall pay one-tenth of one cent per pound in addition to the rate herein provided for, when exported from, or the product of any country when and so long as such country pays, or shall hereafter pay, directly or indirectly, a bounty on the exportation of any sugar that may be included in this grade which is greater than is paid on raw sugars of a lower saccharine strength; and the Secretary of the Treasury shall prescribe suitable rules and regulations to carry this provision into effect: And provided further. That all machinery pur- chased abroad and erected in a beet-sugar factory and used in tlie production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, eighteen hundred and ninety-two: Provided., That any duty collected on any of the above- described machinery purchased abroad and imported into the United States for the uses above indicated since Jamary first, eighteen hundred and ninety, shall be refunded. Old law: Sixteen to twenty Dutch standard, three cents per pound; above twenty, three and fifty one hundredths cents per pound. Beet sugar machhiery dutiable at forty-live per centum. * 238. Sugar candy and all confectionery, including chocolate con- fectionery, made wholly or in part of sugar, valued at twelve cents or less per pound, and on sugars after being refined, when tinctured, colored, or in any way adulterated, five cents per pound. 239. All other confectionery, including chocolate confectionery, not specially provided for in this act, fifty per centum ad valorem. Old law for paragraphs 238 and 239: Sugar candy, not colored, five cents per pound. All other confectionery, not specially enumerated or provided for m this act, made wholly or in part of sugar, and on sugars after being refined, when tiuctured, colored, or in any way adulter- ated, valued at thirty cents per pound or less, ten cents per pound. Confectionery valued abovy thirty cents per poimd, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. 240. Glucose or grape sugar, three-fourths of one cent per pound. Old law: Glucose, twenty per centum. 241. That the provisions of this act providing terms for the admission of imported sugars and molasses and for the payment of * (See Free List for sugar not above No. 13, D. S. 54 a bounty on sugars of domestic production shall take effect on the first day of April, eighteen hundred and ninety-one : Provided, That on and after the first day of March, eighteen hundred and ninety-one, and prior to the first day of April, eighteen hundred and ninety-one, sugars not exceeding number sixteen Dutch standard in color may be refined in bond without payment of duty, and such refined sugars may be transported in bond and stored in bonded ware- house at such points of destination as are provided in existing laws relating to the immediate transportation of dutiable goods in bond, under such rules and regulations as shall be prescribed by the Secre- tary of the Treasury. Note. — All new matter. Schedule F. — Tobacco and Manufactures op. 242. Leaf tobacco suitable for cigar-wrappers, if not stemmed, two dollars per pound ; if stemmed, two dollars and seventy-five cents per f)ound : Provided, That if any portion of any tobacco imported in any bale, box, or package, or in bulk shall be suitable for cigar- wrappers, the entire quantity of tobacco contained in such bale, box, or package, or bulk shall be dutiable ; if not stemmed, at two dollars per pound ; if stemmed, at two dollars and seventy-five cents per pound. Old law: Leaf tobacco, of which eighty-five per centum is of the requisite size and of the necessary 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 ; if stemmed, one dollar per pound. 243. All other tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound ; if stemmed, fifty cents per pound. Old law: Stemmed, forty cents per pound. 244. Tobacco, manufactured, of all descriptions, not specially enumerated or provided for in this act, forty cents per pound. 245. Snufi: and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound. 246. Cigars, cigarettes, and cheroots of all kinds, four dollars and fifty cents per pound and twenty-five per centum ad valorem; and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. Old law: Two dollars and fifty cents per pound and twenty-five per centum. Schedule G. — Agricultural Products and Provisions. Animals, Live — 247. Horses and mules, thirty dollars per head: Provided, That horses valued at one hundred and fifty dollars and over shall pay a duty of thirty per centum ad valorem. 248. Cattle, more than one year old, ten dollars per head ; one year old or less, two dollars per head. 249. Hogs, one dollar and fifty cents per head. 250. Sheep, one year old or more, one dollar and fifty cents per head ; less than one year old, seventy-five cents per head. 55 ^ 251. All other live animals, not spocially provided for in this act, twenty por contuiu ad valorem. Old law, covering paragraphs 2:55 to 2;'.9: Animals, live, twenty l)er centum. Breadstuffs and Farinaceous Substances — 252. Barley, thirty cents per bushel of forty-eight pounds. Old law: Ten cents per bushel. 253. Barley-malt, forty-five cents per bushel of thirty-four pounds. Old law: Twenty cents per bushel. 254. Barley, pearled, patent, or hulled, two cents per pound. Old law : One-half cent per pound. 255. Buckwheat, fifteen cents per bushel of forty-eight pounds. Old law: Unenumerated, ten per centum, 25^). Corn or maize, fifteen cents per bushel of fifty-six pounds. Old law: Ten cents per bushel. > 257. Corn-meal, twenty cents per bushel of forty-eight pounds. Old law: Ten cents per bushel. 258. Macaroni, vermicelli, and all similar preparations, two cents per pound. Old law: Free. 259. Oats, fifteen cents per bushel. Old law: Ten cents i^er bushel. 2G0. Oatmeal, one cent per pound. Old law: One-half cent per jiound. 261. Rice, cleaned, two cents per pound; uncleaned rice, one and one-quarter cents per pound; paddy, three-quarters of one cent per pound; rice-flour, rice-meal, and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of one cent per pound. Old law: Cleaned, two and one-quarter cents per pound; uncleaned, one and one-half cents per pound; paddy, one and one-quarter cents per pound; rice flour, rice meal, twenty per centum. 2G2. Rye, ten cents per bushel. 203. Rye-flour, one-half of one cent per pound. 204. Wheat, twenty-five cents per bushel. Old law: Twenty cents per bushel. 205. Wheat-flour, twenty-five per centum ad valorem. Old law: Twenty per centum. Dairy Products — 200. Butter, and substitutes therefor, six cents per pound. Old law: Four cents per pound. 207. Cheese, six cents per pound. Old law: Four cents per pound. 208. Milk, fresh, five cents per gallon. Old law: Ten per centum (unenumerated). 269. Milk, preserved or condensed, including weight of packages, three cents per pound; sugar of milk, eight cents per pound. Old law: Milk, condensed, twenty per centum; milk, sugar of, free. Farm and Fiei.d Products — 270. Beans, forty cents per bushel of sixty pounds Old law: Unenumerated, ten par cent\ua. 56 271. Beans, pease, and muslirooms, prepared or preserved, in tins. jars, bottles, or otherwise, forty per centum ad valorem. Old law: Vegetables, iirepared or preserved, of aU kiudsnot other- Avise provided for, thirty per centum. 272. Broom -corn, eiglit dollars per ton. Old law: Ten per centum (unenumerated). 273. Cabbages, three cents each. Old law: Ten per centum (luienumerated). 274. Cider, five cents per gallon. Old law: Twenty per centum (unenumerated). 275. Eggs, five cents per dozen. Old law: Free. 276. Eggs, yolk of, twenty-five per centum ad valorem. Old law: Unenumerated, twenty per centum. 277. Hay, four dollars per ton. Old law: Two dollars per ton. 278. Honey, twenty cents per gallon. 279. Hops, fifteen cents per pound. Old law: Eight cents per pound. 280. Onions, forty cents per bushel. Old law: Ten per centum (unenumerated). 281. Pease, green, in bulk or in barrels, sacks, or similar packages, forty cents per bushel of sixty pounds; pease, dried, twenty cents per bushel; split pease, fifty cents per bushel of sixty pounds: pease in cartons, papers, or other small packages, one cent per pound. Old law: Vegetables in natural state, ten per centum; spUt pease, twenty per centum; for seed, twenty per centum. 282. Plants, trees, shrubs, and vines of all kinds, commonly known as nursery stock, not specially provided for in this act, twenty per centum ad valorem. Old law: Plants, trees, shrubs, and vines of all kinds not otherwise provided for, and seeds of all kinds, except medicinal seeds not specially enumerated or provided for in this act, free, 283. Potatoes, twenty-five cents per bushel of sixty pounds. Old law: Fifteen cents per bushel. Seeds— 284. Castor beans or seeds, fifty cents per bushel of fifty pounds. 285. Flaxseed or linseed, poppy seed and other oil seeds, not spe- cially provided for in this act, thirty cents per bushel of fifty- six pounds; but no drawback shall be allowed on oil-cake made from imjiorted seed. Old law: Twenty cents per bushel. 286. Garden-seeds, agricultural seeds, and other seeds, not spe- cially provided for in this act, twenty per centum ad valorem Old law: Garden seeds, twenty per centum, and most other seeds free. 287. Vegetables of all kinds, prepared or preserved, including pickles and sauces of all kinds, not specially provided for m this act, forty-five per centum ad valorem. Old law: Vegetables of all kinds, thirty per centum; pickles and sauces, and so forth, thirty-five per centum; vegetables in salt or brine, ten per ceutiun. 57 288. Vegetables in their natural state, not specially provi^led for in tills act, twenty-live per centum ad valorem. Old law: Vegetables in their natural state or in salt or brine, ten per centum. 289. Straw, thirty per centum ad valorem. Old law: Unmanufactured, free. 290. Teazles, thirty per centum ad valorem. Old law: Free. Fish— 291. 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, a,nd one and five-eighths inches deep, five cents each; in quarter-boxes, measuring not more than four and three-fourths inches long, three and one-half inches wide, and one and one-fourth inches deep, two and one-half cents each; when imported in any other form, forty per centum ad valorem. 292. Fish, pickled, in barrels or half barrels, and mackerel or salmon, pickled or salted, one cent per pound. Old law: Mackerel, one cent per pound; salmon, pickled, one cent per pound; other fish, pickled or salted, one cent per pound. 293. Fisb, smoked, dried, salted, pickled, frozen, packed in ice, or otherwise prepared for preservation, and fresh fisli, not specially provided for in this act, three-fourths of one cent per pound. Old law: 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. 294. Herrings, pickled or salted, one-half of one cent per pound; herrings, fresh, one-fourth of one cent per pound. Old law: Herrings, fresh, fifty cents per hundred pounds. 295. Fish in cans or packages made of tin or other material, ex- cept anchovies and sardines and fish packed in any other manner, not specially enumerated or provided for in this act, thirty per centum ad valorem. Old law: Fish preserved in oil, except anchovies and sardines, thirty per centum. Old law: Salmon and all other fish prepared or preserved not other- wise provided for, twenty -five per centum. 296. Cans or packages, made of tin or other metal, containing shell fish admitted free of duty, not exceeding one quart in contents, shall be subject to 'a duty of eight cents per dozen cans or packages ; and when exceeding one quart, shall be subject to an additional duty of four cents per dozen for each addi- tional half quart or fractional part thereof; Provided, That until June thirtieth, eighteen hundred and ninety-one, such cans or packages shall be admitted as now provided by law. Old law: Cans or packages made of tin or other material containing fish of any kind admitted free of duty under any existing law or treaty, not exceeding one quart in contents, shall be subject to a duty of one cent and a half on each can or package: and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quait or fractional part thereof. 58 Fruits and Nuts — Fruits: 297. Apples, green or ripe, twenty-five cents ] ^ 'isliel. • Old law: Free, unenuiuerated. 298. Apples, dried, dessiccated, evaporated, or j ■ ired in any manner, and not otherwise provided for m iliis act, two cents per pound. Old law: Thirty-five per centum or free, unenumerated. 299. Grapes, sixty cents per barrel of three cubic feet capacity or fractional part thereof; plums, and prunes, two cents per pound. ^ Old law: Preserved prunes, one cent per pound; grapes, tw^ffy per centum. 300. Figs, two and one-half cents per pound. Old law: Two cents per pound. 301. Oranges, lemons, and limes, in packages of capacity of one and one-fourth cubic feet or less, thirteen cents per pack- age; in packages of capacity exceeding one and one-fourth cubic feet and not exceeding two and one-half cubic feet, twenty-five cents per package ; in packages of capacity exceeding two and one-half cubic feet and not exceeding five cubic feet, fifty cents per package ; in packages of capacity exceeding five cubic feet, for every additional cubic foot or fractional part thereof, ten cents ; in bulk, one dollar and fifty cents per one thousand; and in addition thereto a duty of thirty per centum ad valorem upon tlie boxes or barrels containing such oranges, lemons, or limes. Old law: Oranges, in boxes of capacity not exceeding two and ouo- half cubic feet, twenty-five cents per box ; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, thirteen cents per half box ; in bulk, one dollar and sixty cents ])er thousand ; in barrels, capacity not exceeding that of the one hundred and ninety-six pounds flour barrel, fifty -five cents per barrel. Lemons, in boxes of capacity not exceeding two and one-half cubic feet, thirty cents per box ; in one-half bo-xes, capacity not ex- ceeding one and one-fourth cubic feet, sixteen cents per half box ; in bulk, two dollars per thousand. Lemons and oranges, in packages, not specially enumerated or provided for in this act, twenty per centum ad valorem. Limes, twenty per centum ad valorem. 302. Raisins, two and one-half cents per pound. Old law: Two cents per pound. 303. Comfits, sweetmeats, and fruits preserved in sugar, sirup, molasses, or sjjirits not specially provided for in this act, and jellies of all kinds, thirty-five per centum ad valorem. 304. Fruits preserved in their own juices, thirty per centum ad valorem. Old law: Twenty per centum. 305. Orange-peel and lemon-peel, preserved or candied, two cents per pound. Old law: Thirty-five per centum. Nuts: 306. Almonds, not shelled, five cents per pound; clear almonds, shelled, seven and one-half cents per pound. 59 307. Filberts and walnuts of all kinds, not shelled, three cents per pound; shelled, six cents per pound. Old law: Shelled, three cents per pouud. 308. Peanuts or ground beans, unslielled, one cent per pound; shelled, one and one-half cents per pound. Old law: Shelled, one cent per pound. 309. Nuts of all kinds, shelled or unslielled, not specially pro- vided for in this act, one and one-half cents per pound. Old law: Two cents per pound. Meat Products — 310. Bacon and hams, five cents per pound. Old law: Two cents per pound. 311. Beef, mutton, and pork, two cents per pound. Old law: One cent per pound; mutton (unenumerated), ten per centum. 312. Meats of all kinds, prepared or preserved, not specially pro- vided for in this act, twenty-five per centum ad valorem. Old law: Prepared meats of all kinds, not specially provided for, twenty-five per centum. 313. Extract of meat, all not specially provided for in this act, thirty-five cents per pound ; fluid extract of meat, fifteen cents per pound ; and no separate or additional duty shall be collected on such coverings unless as such they are suit- able and apparently designed for use other than in the importation of meat extracts. Old law, text: Extract of meat, twenty per centum. 314. Lard, two cents per pound. 315. Poultry, live, three cents per pound; dressed, five cents per pound. Old law: Poultry, dressed (unenumerated), ten per centum. 316. Tallow, one cent per pound; ivool grease, including that known coinmercially as degras or brown ivool grease, one- half of one cent per pound. Old law : Degras (unenumerated), ten per centum. New matter in italics. Miscellaneous Products — 317. Chicory-root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this act, two cents per pound. Old law: Chickory-root, ground or unground, burnt or prepared, two cents per pound. Change of text. 318. Chocolate, {other than chocolate confectionery and chocolate commercially known as sweetened chocolate,) two cents per pound. Note. — Words in italics new matter. 319. Cocoa, prepared or manufactured, not specially provided for in this act, two cents per pound. 320. Cocoa-butter or cocoa-butterine, three and one-half cents per pound. Old law: Not enimierated, twenty-five per centime. 60 321. Dandelion-root and acorns prepared, and other articles used as eotfee, or as sul>stitiites for coffee, not specially provided for in this act, one and one-half cents x>er pound. Old law: Acorns, and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as sub- stitutes therefor, not specially enumerated or provided for in this act, two cents per pound. bALT. 322. Salt in bags, sacks, barrels, or other packages twelve cents per one hundred pounds ; in bulk, eight cents per one hundred pounds : Provided, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe ; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted : Provided further, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treas- ury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars. 323. Starch, including all preparations, from whatever substance produced, fit for use as starch, two cents i)er pound Old law: Potato or corn starch, two cents per pound; rice starch, two and a half cents per pound; other starch, two and a half cents per pound. Root flour free. 324. Dextrine, burnt starch, gum substitute, or British gum, one and one-half cents per pound. Old law : One cent per pound. 325. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound. 326. Spices, ground or powdered, not specially provided for in this act, four cents per pound ; cayenne pepper, two and one-half cents per pound, unground ; sage, three cents per pound. Old law: Spices five cents per pound Old law : Sage not enumerated but free by Treasury ruling when unground. 327. Vinegar, seven and one-half cents per gallon. The standard for Vinegar shall be taken to be that strength which requires thirtj^-five grains of bicarbonate of potash to neutralize '^ne ounce troy of vinegar. Omitted from new law, " and all import duties that may by law be imposed on vinegar imported from foreign countries shall be collected according to this standard." 328. There shall be allowed on the imported tin-plate used in the manufacture of cans, boxes, packages, and all articles of tin ware exported, either empty or filled with domestic prod- ucts, a drawback equal to the duty paid on such tin-plate, less one per centum of such duty, which shall be retained for the use of the United States. New matter. 61 Schedule H. — Spirits, Wines, and Other Beverages. Spirits. — 329. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this act, two dollars and fifty cents per proof gallon. 01(1 law: Two dollars per gallon. 330. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon ; and the stand- ard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue ; but any brandy or other s})irituous liquors, imported in casks of less capacity than fourteen gallons, shall bo forfeited to the United States : Provided, That it shall he laniful for the Secretary of the Treasury, in his discretion, to authorize the ascertainrtient of the jj'foof of wines, cordials, or other liquors, by distillation or otherwise, in case ivhere it is im- practicahle to ascertain such proof by the meUns prescribed by existing laiv or regulations. Note. — New matter in italics. 331. On all compounds or preparations of which distilled spirits are a component part of chief value, not specially provided for in this act, there shall be levied a duty not less than that imposed upon distilled spirits. 333. Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds containing spirits, and not specially provided for in this act, two dollars and fifty cents per proof gallon. Old law: Two dollars per gallon. New matter in italics. 333. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar and fifty cents per gallon. Old law: One dollar per gallon. Old law: Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon. Alcohol, containing ninety-lour per cent, anhydrous alcohol, two dollars per gallon. 334. Bay-rum or bay-water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, one dollar and fifty cents per gallon. Old law: One dollar per gallon. Wines : 335. Champagne and all other sparkling wines, in bottles contain- ing each not more than one quart and more than one pint, eight dollars per dozen ; containing not more than one pint each and more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or otJier vessels containing more than one quart 62 each, in addition to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars and fifty cents per gallon. Old law; Seven dollars, three dollars and fifty cents, and one dollar and seventy-five cents in bottles, and two dollars and twenty- five cents per gallon ; new matter in italics. 336. Still wines, including ginger tuine or ginger cordial and ver- muth, in casks, fifty cents per gallon; in bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty- four bottles or jugs containing each not more than one pint, one dollar and sixty cents per case; and any excess beyond these quantities found in such bottles or jugs shall be sub- ject to a duty of five cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs : Provided, That any wines, ginger-cordial, or vermuth imported containing more than twenty-four per centum of alcohol shall be forfeited to the United States: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors imported in bottles or jugs shall be packed in packages containing not less than one dozen bottles or jugs in each package; and all such bottles or jugs shall pay an additional duty of three cents for each bottle or jug unless specially provided for in this act. Old law. New matter in italics. 337. Ale, porter, and beer, in bottles or jugs, forty cents per gallon, but no separate or additional duty sliall be assessed on the bottles or jugs; otherwise than in bottles or jugs, twenty cents per gallon. Old law: Thirty-five cents per gallon; twenty cents per gallon. Note. — The words of limitation, "glass, stone, or earthenware," omitted from new law. 338. Malt extract, fluid, in casks, twenty cents per gallon; in bot- tles or jugs, forty cents per gallon; solid or condensed, forty per centum ad valorem. Old law: Same as ale, beer, and porter, unless proprietary, which was fifty per centum. 339. Cherry juice and prune juice, or prune wine, and other fruit juice, not specially provided for in this act, containing not more than eighteen per centum of alcohol, sixty cents per gallon; if containing more than eighteen per centum of alcohol, two dollars and fifty cents per proof gallon. Old law: Cherry juice, twenty per centum; prune juice, un- enumerated, twenty per centum. 340. Ginger-ale, ginger-beer, lemonade, soda-water, and other similar waters in plain green, or colored, molded or pressed glass bottles, containing each not more than three-fourths of a pint thirteen cents per dozen ; containing more than three-fourths of a pint each and not more than one and one- half pints, twenty-six cents per dozen ; but no separate or additional duty shall be assessed on the bottles ; if imported otherwise than in plain green or colored molded or pressed 63 glass bottles, or in such })ottles containinpj more tlian one and one-half pints each, lifty cents per gallon ami in arldition thereto, duty shall be collected on the bottles, or other cov- erings, at the rates which would bo chargeable thereon if imported empty. Old law: Ginger alo or ginger beer, twenty per centum ad valorem, but no separate or adilitional duty shall be collected on bottles or jugs containing the same. 341. All mineral waters, and all imitations of natural mineral waters, and all artificial mineral waters not specially pro- vided for in this act, in plain or colored glass bottles, containing not more than one ])int, sixteen cents per dozen bottles. If containing more than one pint and not more than one quart, twenty-live cents per dozen bottles. But no separate duty shall be assessed upon the bottles. If im- ported otherwise than in plain green or colored glass bottles, or if imported in such bottles containing more than one quart, twenty cents jjer gallon, and in addition thereto duty shall be collected upon the bottles or other covering at the same rates that would be charged if imported empty or separately. Old law: All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem. Schedule I. — Cotton Manufacturers. 342. Cotton thread, yarn, warj^s, or warp-yarn, whether single or advanced beyond the condition of single, by grouping or twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, except spool-thread of cotton, hereinafter ]}rovidcd for, valued at not exceeding twenty-five cents per pound, ten cents per pound ; valued at over twenty-five cents per pound and not exceeding forty cents per pound, eighteen cents per pound ; valued at over forty cents per pound and not exceeding fifty cents per pound, twenty-three cents per pound ; valued at over fifty cents per pound and not exceeding sixty cents per pound, twenty- eight 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-eight cents per pound ; valued at over one dollar per pound, fifty per centum ad valorem. Old law: Valued at twenty-five to forty cents, eighteen cents per pound; valued at forty to fifty cents, twenty cents per pound; valued at fifty to sixty cents, twenty -five cents per pound. Note. — New matter in italics, 34.'}. Spool-thread of cotton, containing on each spool not exceed- ing one hundred yards of thread, seven cents per dozen ; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, seven cents per dozen spools. 344. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding fifty threads to ihe square incn, counting the warp and filling, two cents per square yard -, if bleached, two 64 and one-lialf cents per square yard ; if dyed, colored, stained, painted, or printed, four cents per square yard. Old law: Two and one-half cents per square yard; three and one- half cents per square yard; four and one-half cents per square yard. 345. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding fifty and not exceeding one hundred threads to the square inch, counting the warp and filling, two and one-fourth cents per square yard ; if bleached, three cents per square yard ; if dyed, colored, stained, painted, or printed, four cents per square yard : Provided, That on all cotton cloth not exceeding one hundred threads to the square inch, counting the tvar2) and filling, not bleached, dyed, colored, stained, painted, or printed, valued, at over six and one-half cents per square yard; bleached, valued at over nine cents per square yard ; and dyed, colored, stained, painted, or printed, valued at over hvelve cents per square yard, there shall be levied, collected, and paid a duty of thirty -five per centum ad valorem. Old law: Two and one-half cents per square yard; three and one- half cents per square yard; four- aud one-half cents per square yard. Note. — New matter in italics. 346. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and not exceeding one hundred and fifty threads to the square inch, co^^nting the warp and filling, three cents per square yard ; if bleached, four cents per square yard; if dyed, colored, stained, painted, or printed, five cents per square yard : Provided, That on all cotton cloth exceeding one hundred and not exceeding one hundred and fifty threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over seven and one-half cents per square yard ; bleached, valued at over ten cents per square yard ; dyed, colored, stained, painted, or printed, valued at over twelve and one-half cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. Old law: Tlu-ee cents per square yard, four cents per square yard, five cents per square yard; if valued above eight cents, ten cents, and tliirteen cents per square yard, respectively, to pay forty per centum. 347. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and fifty and not exceeding two hundred threads to the square inch, counting the warp and filling, three and a half cents per square yard; if bleached, four and one- half cents per square yard; if dyed, colored, stained, painted, or printed, five and one-half cents j)er square yard: Provided, That on all cotton cloth exceeding one hundred and fifty and not exceeding two hundred threads to the square inch, counting the warp and fill- ing, not bleached, dyed, colored, stained, painted, or printed, valued at over eight cents per square yard; bleached valued at over ten cents per square yard; dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard, there shall be levied, collected, and paid a duty of forty-five per centum ad valorem. Old law: Three cents per square yard, four ceiits per square yard five cents per square yard; if valued above eight cents, ten cents and thirteen cents per square yard, respectively, to pay forty per centum. 848. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding two hundred threads to the square inch, counting 65 the warp and filling, four and one-half cents per square yard; if bleached, five and one-half cents per square yard; if dyed, colored, stained, painted, or printed, six and three-fourths cents per square yard: Provided, That on all such cotton cloths not bleached, dyed, colored, stained, i)ainted, or printed, valued at over ten cents per square yard; bleached, valued at over twelve cents i)er square yard; and dyed, colored, stained, painted, or printed, valued at over fifteen couts per square yard, there shall be levied, collected, and paid a duty of forty-five per centum ad valorem: Pro ukled further, TJiat on cotton tloth, bleached, dyed, colored, stained, jointed or printed, containing an admiaiure of silk, and not otherwise ijrovided for, there shall he levied, collected, and paid a duty of ten cents per square ijard, and in addition thereto thirty-five per centum ad valorem. Old law: Four cents per square jard, five cents per square yard, six cents per square yard; if valued above ten cents, twelve cents and fifteen cents per square yard, respectively, to pay forty per centum. Note. — New matter in italics. 349. Clothing ready made, and articles of wearing apparel of every description, handkerchiefs, and neckties or neck wear com- posed of cibtton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured wholly or in part by the tailor, seamstress, or manu- facturer, all of the foregoing not specially provided for in this act, fifty per centum ad valorem: Provided, That all such clothing ready made and articles of wearing apparel having India rubber as a com- ponent material (not including gloves or elastic articles that are specially jirovided for in this act), shall be subject to a duty of fifty cents per pound, and in addition thereto fifty per centum ad valorem. Old law: Corsets, thirty-five per centum, of whatever material composed; handkerchiefs, forty per centum; other items, thirty-five per centum; hat bodies of cotton, thirty -five per centum. 350. Plushes, velvets, velveteens, corduroys, and all pile fabrics composed of cotton or other vegetable fiber, not bleached, dj^ed, colored, stained, painted, or printed, ten cents per square yard and twenty per centum ad valorem ; on all such goods if bleached, twelve cents per square yard and twenty per centum ad valorem ; if dyed, colored, stained, painted, or printed, fourteen cents per square yard and twenty per centum ad valorem ; but none of the foregoing arti- cles in this paragraph shall pay a less rate of duty than forty per centum ad valorem. Old law: Cotton velvet, forty per centum; cordurqys, thirty-five per centum; plush, tliirty-five per centum. 351. Chenille curtains, table covers, and all goods manufactured of cotton chenille, or of which cotton chenille forms the component material of chief value, sixty per centum ad valorem. New provision: Treasury ruling forty per centum. 352. Stockings, hose and half-hose, made on knitting machines or frames, composed of cotton or other vegetable fiber and not other- wise specially provided for in this act, and shirts and drawers com- posed of cotton, valued at not more than one dollar and fifty cents per dozen, thirty-five per centum ad valorem. Old law: On stockings, hose, half -hose, shirts, and drawers, and all goods made on knitting machines or frames, composed wholly of cotton, and not herein otherwise provided for, thirty-five per centum ad valorem, t)(3!J;5— — 5 66 353. Stockings, "hose, and half-hose, selvedged, fashioned, nar- rowed, or shaped wholly or in part by knitting-machines ov frames, or knit by hand, including such as are commercially known as seamless stockings, hose or half-hose, all of the above composed of cotton or other vegetable hber, finished or unfinished, valued at not more than sixty cents per dozen pairs, twenty cents per do/en pairs, and in addition thereto twenty per centum ad valorem; valued at more than sixty cents per dozen pairs and not more than two dollars per dozen pairs, fifty cents per dozen pairs, and in addition thereto thirty per centum ad valorem; valued at more than two dollars per dozen pairs, and not more than four dollars per dozen pairs, sev- enty-five cents per dozen pairs, and in addition thereto, forty per centum ad valorem; valued at more than four dollars per dozen pairs, one dollar per dozen pairs, and in addition thereto, forty per centum ad valorem; and all shirts and drawers composed of cotton or other vegetable fiber, valued at more than one dollar and fifty cents per dozen and not more than three dollars per dozen, one dollar per dozen, and in addition thereto, thirty-five per centum ad valorem ; valued at more than three dollars per dozen, and not more than five dollars per dozen, one dollar and twenty-five cents per dozen, and in addition thereto, forty per centum ad valorem; valued at more than five dollars jtev dozen, and not more than toven dollars per dozen, one dollar and fifty cents per dozen, and in addition thereto, forty per centum ad valorem; valued at more than seven dollars per dozen, two dollars per dozen, and in addition thereto, forty per centum ad valorem. Old law: On stockings, hose, half-hose, shirts, and drawers, fash- ioned, narrowed, or shaped wholly or in part by knitting ma- cliines or frames, or knit by hand, and comjMjsed wholly of cotton, forty per centum ad valorem. 354. Cotton cords, braids, boot, shoe, and corset lacings, thirty- five cents per pound ; cotton gimps, galloons, webbing, goring, sus- X-)enders, and braces, any of the foregoing which are elastic or non- elastic, forty per centum ad valorem : Provided, That none of the articles included in this paragraph shall pay a less rate of duty than forty per centum ad valorem. Old law: Cotton cords, braids, gimps, galloons, webbing, goring, suspenders, braces, thirty -live per centum ad valorem ; webbing, not otherwise provided for, thirty -five per centum. 355. Cotton damask, in the piece or otherwise, and all manufact- ures of cotton not specially provided for in this act, forty per centum ad valorem. Old law: Cotton damask, forty per centum; all manufactures not specially provided for, thirty-five per centum. Old law: Sail duck or canvas for sails, thirty per centum. Schedule J. — Flax, Hemp, and Jute, and Manufactures of. 356. Flax straw, five dollars per ton. 357. Flax, not hackled or dressed, one cent per pound. Old law: Twenty dollars jier ton. 358. Flax, hackled, known as " dressed line," three cents per pound. Old law: Forty dollars per ton. 359. Tow, of flax or hemp, one half of one cent per pound. Old law: Ten dollars per ton. 67 360, Hemp twenty-five dollars per ton; hemp, hackled, known as line of hemp, fifty dollars per ton. Old law: Hemp, maniia and other like substitutes for hemp not specially enumerated or provided for in this act, twenty-five dollars per ton. 361. Yarn, made of jute, thirty-five per centum ad valorem. 363. Cables, cordage, and twine (except binding twine, composed in whole or in part of istle or Tampico fiber, maniia, sisal grass or sunn), one and one-half cents per pound; all binding twine, manu- factured in whole or in part from istle or Tampico fiber, maniia, sisal grass, or sunn, seven-tenths of one cent per pound; cables and cordage, made of hemp, two and one-half cents per pound; tarred cables and cordage, three cents per pound. Old law: Tarred cables or cordage, three cents per pound; luitarred maniia cordage, two and one-half cents per pound. All other untarred cordage, three and one-half cents per pound. 363 Hemp and jute carpets and carpetings, six cents per square yard. 364. 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), one and five-eighths cents per pound. Old law: Burlaps not over sixty inches, thirty per centum. 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. Bags and bagging, and like manufactures, not specially enumer- ated 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. 365. Bags for grain made of burlaps, two cents per pound. Old law: Forty per centum. 366. Bagging for cotton, gunny cloth, and all similar material suitable for covering cotton, composed in whole or in part of hemp, flax, jute, or jute butts, valued at six cents or less per square yard, one and six-tenths cents per square yard ; valued at more than six cents per square yard, one and eight-tenths cents per square yard. Old law: 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. Bagging for cotton, or other manufactures, not specially enumer- ated 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. 367. Flax gill-netting, nets, webSj and seines, when the thread or twine of which they are composed is made of yarn of a number not higher than twenty, fifteen cents per pound, and thirty-five per centum ad valorem ; when made of threads or twines, the yarn of which is finer than number twenty, twenty cents per pound and in additioE thereto forty-five per centum ad valorem. Text of old law: Seines, and seine and giUing twine, twenty-five per centum. 68 368. Linen liydranlic hose, made in who! a or in part of flax, liemp or jute, twenty cents per ponnd. New provision. 369. Oil-cloth for floors, stamped, painted, or printed, inchiding linoleum, corticene, corlx -carpets, figured or plain, and all other oil- cloth (except silk oil-cloth), and water-jjroof clotli, not specially pro- vided for in this act, valued at twenty-five cents or less per square yard, forty per centum ad valorem ; A^alued above twenty-five cents per square yard, fifteen cents per square yard and thirty per centum ad valorem. Old law; Forty i^er centum. Note. — New matter in italics. . 370. Yarns or threads composed of flax or hemp, or of a mixture of either of these substances, valued at thirteen cents or less per pound, six cents per pound; valued at more than thirteen cents per pound, forty-five per centum ad valorem. Old law: Yarns, thirty-five per centum; flax or linen thread, twine or pack-thread, forty per centum. 371. All manufactures of flax or hemp, or of which these substances, or either of them, is the component material of chief value, not specially provided for in this act, fifty jier centum ad valorem : Provided, That until January first, eighteen hundred and ninety-four, such manufactures of flax containing more than one hundred threads to the square inch, counting both warp and filling, shall be subject to a duty of thirty-five per centum ad valorem in lieu of the duty herein provided. Old law: Brown and bleached linens, ducks, canvas, paddings cot-bottoms, diapers, crash, huckabacks, handkerchiefs, lawnsj or other maniifactures 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; manufactures of flax of which flax shall be the component material of chief value, not spe- cially provided for, forty per centuni. Russia and other sheet- ings of flax or hemp, brown or white, thirty-five per centum. "Webbings composed of cotton, flax, or any other material, not other- wise provided for, thirty-five per centum. •372. Collars and cufl^s, composed entirely of cotton, fifteen cents per dozen pieces and thirty-five per centum ad valorem; composed in whole or in part of linen, thirty cents per dozen pieces and forty- per centum ad valorem; shirts, and all articles of wearing aj^paril of every description, not specially provided for in this act, com- posed wholly or in part of linen, fifty-five per centum ad valorem. New provision. Old law: Rulings of Treasury Department, thirty- five per centum on cotton goods, thirty and forty per centum on linen. 373. Laces, edgings, embroideries, insertings, neck rufflings, ruch- mgs, trimmings, tuckings, lace window-curtains, and other similar tamboured articles, and articles embroidered by hand or machinery, embroidered and hem-stitched handkerchiefs, and articles made wholly or in part of lace, rufflings, tuckings, or ruchings, all of the above-named articles, composed of flax, jute, cotton, or other vege- table fiber, or of which these substances or either of tliem, or a mixture of any of them is the component material of chief value, not specially provided for in this act, sixty per centum ad valorem : Provided, That articles of wearing apparel, and textile fabrics, when embroidered h^ hand or machinery, and whether specially or other- 69 wise provided for in tliis act, shall not pay a lofis rate of duty than that hxed by the respective paragraphs and schedules of this act upon embroideries of the materials of which they are respectively composed. Old law: Cotton laces, embroideries, insertings, trimmings, lace window-curtains, forty per centum ad valorem. Flax or linen laces and insertint;s, embroideries, or manufactures of linen, if embroidered or tambouicd in tlie loom or other- wise, by machinery or with the needle or other process, and not specially enumerated or provided for in this act, thirty per centum ad valorem. 374. All manufactures of jute, or other vegetable fiber, except flax, hemp or cotton, or of which jute, or other vegetable fiber, ex- cept flax, hemp or cotton, is the component material of chief value, not specially provided for in this act, valued at five cents per pound or less, two cents per pound; valued above five cents per pound, forty per centum ad valorem. Old law: All other manufactures of hemp, or manilla, or of which hemp or manilla shall be a component material of chief value, not especially enumerated or provided for in this act, thirty- five per centum ad valorem. 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. Schedule K. — Wool and Manufactures of Wool. 375. All wools, hair of the camel, goat, alpaca, and other like animals shall be divided for the purpose of fixing the duties to be charged thereon into the three following classes : Note. — New matter in italics. 376. Class one, that is to say. Merino, mestiza, metz, or metis wools, or other wools of Merino blood, immediate or remote, Down clothing wools, and wools of like character with any of the preced- ing, including such as have been heretofore usually imported into the United States from Buenos Ayres, New Zealand, Australia, Cape- of Good Hope, Russia, Great Britain, Canada, and elsewhere, and also including all wools not hereinafter described or designated in classes two and three. 377. Class two, that is to say, Leicester, Cotswold, 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 hair of the camel, goat, alpaca, and other like animals. 378. Class three, that is to say, Donskoi, native South American, Cordova, Valparaiso, native Smyrna, Russian camels hair, and in- cluding all such wools of like character as have been heretofore usually imported into the United States from Turkey, Greece, Egypt, Syria, and elsewhere, excepting improved wools hereinafter provicfed for. Old law: Class three, carpet wools and other similar wools. — Such as Donskoi, native South American, Cordova, Valparaiso, na- tive Smyrna, and including all such wools of like character as have been heretofore usually imported into the United States from Turkey, Greece, Egypt, Syria, and elsewhere. 379. The standard samples of all wools which are now or may be hereafter deposited in the principal custom-houses of the United 70 States, under the authority (>f the Secretary of the Treasury, shall be the standards for the classification of wools under this act, and the Secretary of the Treasury shall have the autlioa*ity to renew these standards and to make such additions to them from time to time as may he required, and he shall cause to be deposited like standards in other custom-houses of the United States when they may be needed. New iDiovision. 380. Whenever wools of class three shall have been improved by the admixture of Merino or English blood from their present char- acter as represented by the standard samples now or hereafter to be deposited in the principal custom-houses of the United States, such improved wools shall be classified for duty either as class one or as class two, as the case may be. New provision. 381. 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 subjected if imported unwashed; and the duty on wools of the first and second classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed. Old law: The duty on wools of the first class which shall be im- ported washed shall be twice the amount of the duty to which they would be subjected if imported unwashed; and the duty on wools of all classes wliich shall be imported scoured shall be three times the duty to which they Avould be subjected if uu- ported unwashed. 382. Unwashed wools shall be considered such as shall have been shorn from the sheep without any cleansing ; that is, in their natural condition. Washed wools shall be considered such as have been washed with water on the sheep's back. Wool washed in any other manner than on the sheep's back shall be considered as scoured wool. New, provision, 383. The duty upon wool of the sheep or hair of the camel, goat, alpaca, and other like animals which shall be imported in any other than ordinary condition, or which shall be changed in its character or condition for the purpose of evading the, duty, or which shall bo reduced in value by the admixture of dirt, or any other foreign sub- stance, or which has been sorted or increased in value by the rejec- tion of any part of the original fleece, shall be twice the duty to which it would be otherwise subject : Provided^ That skirted wools as now imported are hereby excepted. Wools on which a duty is as- ^ssed amounting to three times or more than that which would be assessed if said wool was imported unwashed, such duty shall not be doubled on account of its being sorted. If any bale or package of wool or hair specified in this act imported as of any specified class, or claimed by the importer to be dutiable as of any specified class, shall contain any wool or hair subject to a higher rate of duty than the class so specified, the whole bale or package shall be subject to the highest rate of duty chargeable on wool of the class subject to such higher rate of duty, and if any bale or package be claimed by the importer to be shoddy, mungo, flocks, wool, hair, or other material of any class specified in this act, and such bale contain any admixture of any one or more of tiaid materials, or of any other 71 material, the whole bale or package sliall bo subject to duty at the highest rate iini)o.sed u])()n any article in said l>alo or package. Old law: The dutj- upon wool of the sheep, or liair of the alpaca, goat, and other like animals, which shall be inij)orted in any other than ordinary conditit)n, as now and heretofore j)racticed, or which shall be changed in its character or condition for the piupose of evading the duty, or wliich shall be reduced in value by tiie admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. 384. The duty upon all wools and hair of the first class shall be eleven cents per pound, and upon all wools or hair of the second class twelve cents per pound. Old law : Wools of the first class, the value whereof at the la-st port or place whence exported to the United States, excluding charges in such port, shall be thirty cents or less per pound, t<'n cents j)er ]t<)und; wools of the same cla.SH, the value \\ hereof at the last port or place whence exported to the United States, ex- cluding charges in such port, shall exceed thii-ty cents per poimd, twelve cents per pound. Wools of the second class, and all hair of the alpaca, goat, and other like animals, the value whereof, at the laat port or jjlace whence exjiorted to the United States, excluding charges in such port, shall be thirty cents or less per jjound, ten cents j)er pound; wools of the same class, the value whereof at the last port or place whence exjjorted to the United States, excluding charges in such port, shall exceed thirty cents per pound, twelve cents per pound. 385. On wools of the third class and on camel's hair of the third class the value whereof shall be thirteen cents or less per pound, including charges, the duty shall be thirty-two per centum ad valorem. 386. On wools of the third class, and on camel's hair of the third class, the value whereof shall exceed thirteen cents per pound includ- ing charges, the duty shall be fifty per centum ad valorem. Old law: Wools of the third class, the value whereof, at the last port or place whence exported to the United States, excluding charges in such port, shall be twelve cents or less per pound, two and a half cents per pound; 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 ex- ceed twelve cents per pound, five cents per pound. 387. Wools on the ski^ sliall pay the same rate as other wools, the quantity and value to be ascertained under such rules as the Secre- tary of the Treasury may prescribe. 388. On noils, shoddy, top waste, stubbing waste, roving waste, ring waste, yarn waste, gariietted waste, and all other wastes com- posed wholly or in part of wool, the duty shall be thirty cents per pound. Old law: Shoddy and waste, ten cents per pound. 389. On woolen rags, mungo, and flocks, the duty shall be ten cents per pound. Old law: Shoddy and waste have been transferred to preceding paragraph. 390. Wools, and hair of the camel, goat, alpaca, or other like animals, in the form of roping, roving, or tops, and all wool and hair which have been advanced in any manner or by any j)rocess of manufacture beyond the washed or scoured condition, not specially provided for in this act, shall be subject to the same duties as are imposed upon manufactures of wool not specially provided for in this act. New provision. 72 391. On woolen and worsted yarns made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, valued at not more than thirty cents per pound, the duty per pound shall be two and one-half times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto, thirty five per centum ad valorem ; valued at more than thirty cents and not more than forty cents per pound, the duty per pound sliall be three times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto thirty-five per centum ad valorem ; valued at more than forty cents per pound, the duty per pound shall be three and one-half times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto forty per centum ad valorem. Old law: For I'ates, see paragraph 395. 392. On woolen or worsted cloths, shawls, knit fabrics, and all fabrics made on knitting machines or frames, and all manufactures of every description made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, not specially provided for in this act, valued at not more than thirty cents per pound, the duty per pound shall be three times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto forty per centum ad valorem; valued at more than thirty and not more than forty cents per pound, the duty per pound shall be three and one-half times the duty imposed by this act on a pound of un- waslied wool of the first class, and in addition thereto forty per centum ad valorem; valued at above forty cents per pound, the duty per pound shall be four times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto fifty per centum ad valorem. Old law: Woolen cloths, woolen shawls, and all manufactures of w^ool of every descrij^tion, made wholly or in part of wool, not specially enumerated or provided for in this act, valued at not exceeding eighty cents per pound, thirty-fi^'e cents per pound and thirty-iive per centum ad valorem; valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto forty iDer centum ad valorem. 393. On blankets, hats of wool, and flannels for underwear com- posed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animals, valued at not more than thirty cents per pound, the duty per pound shall be the same as the duty imposed by this act on one pound and one-half of unwashed wool of the first class, and in addition thereto thirty per centum ad valorem; valued at more than thirty and not more than forty cents per pound, the duty per pound shall be twice the duty imposed by this act on a pound of unwashed wool of the first class; valued at more than forty cents and not more than fifty cents per pound, the duty per pound shall be three times the duty imj^osed by this act on a pound of unwashed wool of the first class; and in addition thereto upon all the above- named articles thirty-five per centum ad valorem. On blankets and hats of wool composed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animal, valued at more than fifty cents per pound, the duty per pound shall be three and a half times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto forty per centum ad valorem. ' Flannels composed wholly or in part of wool, the hair of the camel, goat, aljjaca, or other animals, valued at above fifty cents per pound shall 73 be classified and pay the same duty as women's and cliildren's dresg goods, coat lining, Italian cloths, and goods of similar character and description provided by this act. Flannels, blankets, hats of wool, knit goods, ami all goods made on knitting-l'rames, balmorals, woolen and worsted yarns, and all manufactures of every description, composed wholh^ or in part of worsted, the hair of the alpaca, goat, or otiier animals, (except such as are composed in part of wool), not s^iecially enumerated or provided for in this act, valued at not exceed- ing thirty cents per pound, ten cents per pound ; valued at above thirty cents per pound, and not exceeding forty cents per pound, twelve cents per pound; valued at above forty cents per pound, and not exceeding sixty cents per pound, eighteen cents per pound; valued at above sixty cents per pound, and not exceeding eighty cents per pound, twenty-four cents per pound; and in addition thereto, upon all the above- named ax-ticles, thirtj'-five per centum ad valorem; valued at above eighty cents per pound, tliirty-five cents per pound, and in addition thereto forty per centum ad valorem. 394. On women's and children's dress goods, coat linings, Italian cloths, and goods of similar character or description of which the warp consists wholly of cotton or other vegetable material, with the remainder of the fabric composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, valued at not exceeding fifteen cents per square yard, seven cents per square yard, and in addition thereto forty per centum ad valorem; valued at above fifteen cents per square yard, eight cents per square yard, and in addition thereto fifty per centum ad valorem : Provided, That on all such goods weighing over four ounces per square yard the duty per pound shall be four times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto Mtj per centum ad valorem. Old law: Women's and children's dress goods, coat linings, Italian cloths, and goods of like description, composed in part of wool, worsted, the haii- of the alpaca, goat, or other animals, valued at not exceeding twenty cents per square yard, five cents per square yard, and in addition thereto thirty-five per centum ad valorem; valued at above twenty cents per square yard, seven cents per square yard, and forty per centum ad valorem; if composed wholly of wool, worsted, the hair of the ali)aca, goat, or other animals, or of a mixture of them, nine cents per square yard and forty per centum ad valorem, but all such goods with selvedges, made wholly or in part of other materials, or with threads of other materials inti'oduced for the purpose of changing the classification, shell be dutiable at nine cents per square yard and forty per centum ad valorem: Provided, That all such goods weighing over four ounces per square yard shall pay a duty of thirty-five cents per pound and forty per centum ad valorem. 305. On women's and children's dress goods, coat linings, Italian cloth, bunting, and goods of similar description or character com- posed wholly or in part of wool, worsted, the hair of the camel,_goat, alpaca, or other -animals, and not specially provided for in this act, the duty shall be twelve cents per square yard, and in addition thereto fifty per centum ad valorem: Provided. That on all such goods weighing over four ounces per square yard the duty per pound shall be four times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto fifty per centum ad valorem. Old law: See preceding paragraph. Bunting, t?n cents per square yard, and in addition thereto, tliirty-fiveper centum ad valorem. 74 300. On clotliing, feady made, and articles of wearing apparel of every description, made up or manufactured wholly or in part, not specially provided for in this act, felts not woven, and not specially provided, for in this act, plushes and other pile fabrics, all of the foregoing, composed wliolly or in |)art of wool, worsted, the hair of the camel, goat, al[)aca, or other animals the duty per pound shall be four and one-lialf times the duty imposed by this act on a pound of unwashed wool of the first class, and in addition thereto sixty per centum ad valorem. Old law: Clothing, ready-made, and wearing apparel of every de- scription, not specifically enumerated or jjrovided for in this act, and balmoral skirts, and skirting, and goods of similar de- scription, or used for like purposes, composed wholly or in ])art of wool, worsted, the hair of the alpaca, goat, or other animals, made up or manufactuiod wholly or in part by the tailor, seam- stress, or manufacturer, except knit goods, forty cents per pound, and in addition thereto, tlm-ty-live per centinn ad valo- rem; endless belts or felts for paper or printing machines, twenty cents per pound and thu'ty per centum ad valorem. 307. On cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies and children's apparel and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other ani- mals, made u|) or manufactured wholly or in part, the duty per pound shall be four and one-half times the duty imposed by tliis act on a pound of unwashed wool of the first class, and in addition thereto sixty per centum ad valorem. Old law: Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and children's apparel and goods of simi- lar description, or used for like purposes, composed wholly or in part of wool, worsteel, the hair of the alpaca, goat, or other animals, made up or manufactured wholly or in part by tlie tailor, seamstress, or manufacturer (except knit goods), forty- five cents per pound, and in addition thereto forty per centum ad valorem. 308. On webbings, gorings, suspenders, braces, beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress trimmings, laces and embroideries, head nets, buttons, or barrel buttons, or buttons of other forms, for tassels or ornaments, wrought by hand or braided by machinery any of the foregoing which are elastic or non-elastic, made of wool, worsted, the hair of the camel, goat, alpaca, or other animals, or of which wool, worsted, the hair of the camel, goat, alpaca. Or other animals is a component material, the duty shall be sixty cents per pound, and in addition thereto sixty per centum ad valorem. Webbings, gorings, suspenders, braces, beltings, bindings, braids, galloons, fringes, gimps, cords and tassels, dress-trimmings, head-nets, buttons, or barrel buttons, or buttons of other forms for tassels or ornaments, Avi-ought by hand, or braided by machinery, made of wool, worsted, the hair of the alapaca, goat, or other animals, or of which wool, worsted, the hair of the alapaca, goat, or other animals is a component material, thirty cents per pound, and in addition thereto, fifty i)er cent- um ad valorem. 390. Ai\h'3Ason, Axminster, Moquette, and Chenille carpets, fig- ured or plaui, carpets woven whole for rooms, and all carpets or carpeting of like character or descrij^tion, and oriental, Berlin, and other similar rugs, sixty cents per square yard, and in addition tjeroto forty per centum ad valorem. Old law: Forty-five cents per square yard and thirty per centum ad valorem. 75 400. Saxony, Wilton, and Tonrnay velvet cer centum. 446. Gun-wads of all^ descriptions, thirty-five per centum ad va- lorem. 447. Hair, human, if clean or drawn but not manufactured, twenty per centum ad valorem. Old law: Tliirty per centum. 448. Hair-cloth, known as "crinoline-cloth," eight cents per square yard. • Old law: Thirty per centum. 449. Hair-cloth, known as " hair seating," thirty cents per S(iuare yard. 450. Hair, curled, suitable for beds or mattresses, fifteen per centum ad valorem. Old law: Curled hair, except of hogs, used for beds or mattresses, twenty-five per centum. 451. Hats, for men's, women's, and children's wear, composed of the fur of the rabbit, beaver, or other animals or of which such fur is the component material of chief value, wholly or jxirtially manu- factured, including fur hat bodies, fifty-five per centum ad valorem. Old law: Twenty per centum by Treasury ruling : bonnets, hats, and hoods of hair, not specially provided for, thiity per centum. 80 Jewet.tiy and Precious Stones. — 452. Jewelry : All articles, not elsewhere'specially provided for in tills act composed of i:)recious metals or imitations thereof, whether set with coral, jet, or pearls, or with diamonds, rubies, cameos, or other precious stones, or imitations thereof, or otherwise, and Avhicli shall be known commercially as ''jewelry," and cameos in frames, fifty per centum ad valorem. Old law : Jewehy of all kinds, twenty-five per centum. 453. Pearls, ten per centum ad valorem. Old law : Classified at ten per centum and fifty per centum ad valorem. 454. Precious stones of all kinds, cut but not set, ten per centum ad valorem ; if set, and not specially provided for in this act, twenty-five per centum ad valorem. Imitations of precious stones composed of paste or glass not exceeding one inch in dimensions, not set, ten per centum ad valorem. Old law: Precious stones of all kinds, ten per centum; compositions of glass or paste \^■hen not set, ten per centum. Leather and Manufactures of. — 455. Bend or belting leather and sole leather, and leather not specially provided for in this act, ten per centum ad valorem. Old law : Ijcather, bend or belting leather, and Spanish or other sole leather, and leather not specially enumerated or provided for in this act, fifteen per centum ad valorem. 456. Calf-skins, tanned, or tanned and dressed, dressed upper leather, including patent, enameled, and japanned leather, dressed or undressed, and finished; chamois or other skins not sj^ecially enumerated or provided for in this act, twenty per centum ad valorem ; book-binders' calf-skins, kangaroo, sheep and goat skins, including lamb and kid skins, dressed and finished, twenty per centum ad valorem ; skins for morocco, tanned but unfinished, ten per centum ad valorem ; piano forte leather and piano forte action leather, thirty five per centum ad valorem ; japanned calf -skins, thirty per centum ad valorem ; boots and shoos, made of leather, twenty five per centum ad valorem. 457. But leather cut into shoe uppers or vamps, or other forms, suitable for conversion into manufactured articles, shall be classified as manufactures of leather, and pay duty accord- ingly. Calfskins, tanned, or tanned and dressed, and di-essed upper leather • of all other kinds, and skins dressed and finished, of all kinds, not specially enumerated or provided for in this act, and skins of morocco, finished, twenty per centum ad valorem. Skins for morocco, tanned, but unfinished, ten per centnm ad va- lorem. A 11 manufactures and articles of leather, or of which leather shall be a component part, not specially enumerated or provided for in this act, thirty per centum ad valorem. 458. Gloves of all descriptions, composed wholly or in part of kid or other leather, and whether wholly or partly manufact- ured, shall pay duty at the rates fixed in connection with the following specified kinds thereof, fourteen inches in ex- treme length when stretched to the full extent, being in each case hereby fixed as the standard, and one dozen pairs as the t)asis, namely : Ladies' ^nd children's schm£(,schen of said 81 length or mulor, one dollar and se\ uity-five cents per dozen; ladies' and children's lamb of said longtli or under, two dol- lars and twuiity-five cents per dozen;'ladies' and chil(h-en's kid of said length or under, three dollars and twenty-five cents per dozen; ladies' and children's suedes of sai(l longih or under, fifty per centum ad valorem; all other ladies' aiul children's leather gloves, and all men's leather gloves of said length or under, fifty per centum ad valorem; all leather gloves over fourteen inches in length, fifty per centum ad valorem; and in addition to the aljovo rates there shall he l)aid on all men's gloves one dollar per dozen ; on all lined gloves one dollar per dozen ; on all [)i(|ue or prick seam gloves, fifty cents per dozen; on all enihroidered gloves, with more than three single strands or cords, fifty cents per dozen pairs. Provided, That all gloves represented to be of a kind or grade below their actual kind or grade shall pay an ad- ditional duty of five dollars per dozen pairs: Provided further, That none of the articles named in this paragraph shall pay a less rate of duty than fifty per centum ad va- lorem. Old law: Gloves, kid or leather, of all descriptions, wliolly or par- tially manufactured, fifty per centum ad valorem. Miscellaneous Manufactures. — 450. Manufactures of alabaster, amber, asbestos, bladders, coral, cat-gut or whip-gut or worm-gut, jet, paste, spar, wax, or of which these substances or either of them is the compo- nent material of chief value, not specially provided for in this act, twenty-five per centum ad valorem; osier or willow pre- pared for basketmakers' use, thirty per centum ad valorem; manufactures of osier or willow, forty per centum ad va- lorem. Old laiv: Baskets and all other articles composed of osier, or willow, not specially enumerated or provided for in this act, thirty per centum ad valorem. Alabaster and spar statuary and ornaments, ten per centum; man- ufactures of bladders, twenty-five per centum; bonnets, hats, and hoods for men, women, and children, composed of willow, thirty per centum ; wax candles and tapers, twenty per centum; willow sheets or squares, twenty per centum; osier or willow prepared for basketmakers' use, twenty-five per centum ; gut and worm-gut, manufactures, free ; asbestos, manufactures, twenty-five per centum ; jet manufactures and imitations of, twenty -five per centum. 4G0. Manufactures of bone, chip, grass, horn. India-rubber, palm- leaf, straw, weeds, or whale-bone, or of which these sub- stances or either of them is the component material of chief value, not specially provided for in this act, thirty per centum ad valorem. Old law : Manufactures of bone and horn, compositions of, thirty per centum; paste, ten per centum; coral, cut, manufactured, twenty-five per centum; baskets and all other articles com- posed of grass, palm-leaf, whalebone, or straw, thirty per centum. India-rubber fabrics, composed wholly or in part of India rubber, not specially enumerated or provided for in this act, thirty per centum ad valorem. Articles comjwsed of India rubber, not specially enumeratea or provided for in this act, twenty-five per centum ad valorem. India-rubber boots and shoes, twenty-five per centum ad valorem, 3095 G 82 Bonnets, hats, and hoods for men, women and children, composed of chip, f^rass, pahn-leaf, or straw, or any other vegetable sub- stance, whalebone, or otlier material, not specially enumerated or provided for in this act, thirty i^er centum ad valorem. 461. Manufactures of leather, fur, gutta-2:)ercha, vulcanized India rubber, known as liard rubber, human hair, papier-mache, and indurated fiber wares and other manufactures composed of wood or other pulp, or of which these substances or either of them is the component material of chief value, all of the above not specially provided for in this act, thirty-five per centum ad valorem. Old law: Fur, articles of, thirty per centum; human hair, when manufactured, thirty-five ])er centtim; gutta-percha, manu- factured, and all articles of, thirty -five per centum; papier- mache manufactures, articles and wares, thirty per centum. Hair, human, bracelets, braids, chains, rings, curls, and ringlets, composed of hair, or of which hair is the component material of chief value, thirty-five per centum ad valorem. 4l6'Z. Manufactures of ivory, vegetable ivory, mother-of-pearl, and shell, or of which these substances or either of them is the component material of chief value, not specially provided for in this act, forty per centum ad valorem. . Old law: Manufactures of ivory and vegetable ivory, thirty per centum; shells, whole or parts of, manufactured, of every description not specially provided for, twenty-five per centum ad valorem. 463. Masks, composed of paper or pulp, thirty-five per centum ad valorem. New provision. 464. Matting made of cocoa-fiber or rattan, twelve cents per square yard; mats made of cocoa-fiber or rattan, eight cents per square foot. Old law: Floor matting and floor mats, exclusively of vegetable substances, twenty per centum, 465. Paintings, in oil or water colors, and statuary, not otherwise provided for in this act, fifteen per centum ad valorem ; but the term "statuary" as herein used shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone, or alabaster, or from metal, and as is the professional production of a statuary or sculptor only. Old law: Thirty per centum. 460 Pencils of wood filled with lead or other material, and pencils of load, fifty cents per gross and thirty per centum ad valorem ; slate pencils, four cents per gross. Old law: Slate-pencils, thii-ty per centum. 467. Pencil-leads not in wood, ten per centum ad valorem. Pipes and Smokers' Articles. — 468. Pipes, pipe-bowls, of all materials, and all smokers' articles whatsoever, not specially provided for in this act, including cigarette-books, cigarette book-covers, pouches for smoking or chewing tobacco, and cigarette-paper in all forms, seventy per centum ad valorem; all common tobacco pipes of clay, nfteen cents per gross. Pipes, pipe-bowls, and all smokers' articles whatsoever, not spe- cially enumerated or provided for in this act, seventy per centum ad valorem; all common pipes of clay, thirty-five per centum ad valorem. 83 469. Plush, black, Jcnoiun commercially as hatters* phisTi, com- posed of silk, or of silk and cotton, and used exclusively for uuiLinrj meii's hats, ten per centum ad valorem. Old law: Twenty-five per centum. Note. — New matter in italics. 470. Umbrellas, parasols, and sun-shades covered with silk, or alpaca, fifty-five per centum ad valorem ; if covered with other ma- terial, forty-five per centum ad valorem. Old law: Fifty per centum and forty per centum. 471. Umbrellas, parasols, and sunshades, sticks for, if plain, Hm- ished or unfinished, thirty-five per centum ad valorem ; if carved, fifty per centum ad valorem. Old law: Thirty per centum. 472. Waste, not specially provided for in this act, ten per centum ad valorem. Old law: Items specially prox^ided for under the old law, which will be classified under the new law according to the com- ponent material of chief value: Card-cases, pocket-books, shell-boxes, and all similar articles, of whatever material composed, and by whatever name known, not specially enumerated or provided for in this act, thirty- five per centum ad valorem. Carriages, and parts of, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Coach and harness furniture of all kinds, saddlery, coach, and harness hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burnished, or japanned, not specially enu- merated or provided for in this act, thirty-five per centum ad valorem. Combs, of all kinds, thirty per centum ad valorem. Crayons of all kinds, twenty per centum ad valorem. Fans of all kinds, except common palm-leaf fans, of whatever ma- terial composed, thirty-five per centum ad valorem. Finislaing powder, twenty per cen?tum ad valorem. Japanned ware of all kinds, not specially enumerated or provided for in this act, forty per centum ad valorem. Musical instruments of all kinds, twenty -five per centum ad va- lorem. Philosophical apparatus and instruments, thirty-five per centum ad valorem. Pohshing powders of every description, by whatever name known, includin-g Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty per centum ad valorem, ScagUola, and composition tops for tables or for other articles of furniture, thirty-five per centum ad valorem. Teeth, manufactured, twenty per centum ad valorem. Free List. Sec 3. On and after the sixth day of October, eighteen hundred and ninety, unless otherwise specially provided for in this act, the following articles when imported shall be exempt from duty : 473. Acids used for medicinal, chemical, or manufacturing pur- poses, not specially provided for in this act, 474. Aconite. 475. Acorns, raw, dried or undried, but unground. 476. Agates, unmanufactured. 477. Albumen. 478. Alizarine, natural or artificial, and dyes commercially Iniown as Alizarine yellow. Alizarine orange. Alizarine green, Alizarine bluSy Alizarine hroiun, Alizarine black. Note. — Italics represent new matter. 84 479. Amber, unmannfactiired, or crude gum. Old law: Amber beads and gum. 480. Ambergris. ^ 481. Aniline salts, Old law: Aniline salts, or black salts or black tares. 482. Any animal imported specially for breeding purposes shall be admitted free: Provided, That no such animal shall be admitted free unless pure bred of a recognized breed, and dulj^ registered in the book of record established for that breed: And provided further, That certificate of such record and of the pedigree of such animal shall be produced and submitted to the customs officer, duly au- thenticated by the proper custodian of such book of record, together with the affidavit of the owner, agent, or importer that such animal is the identical animal described in said certificate of record and pedigree. The Secretary of the Treasury may prescribe such ad- ditional regulations as may be required for the strict enforcement of this provision. Old law: Animals specially imported for breeding purposes, shall be admitted free upon proof thereof satisfactory to the Secre- tary of the Treasury, and under such regulations as he may prescribe ; and teams of animals, including their harness and tackle and the vehicles or wagons actually owned by persons emigrating from foreign coimtries to the United States with their families, and in actual use for the purpose of such emi- gration, shall also be admitted free of duty, under such regu- lations as the Secretary of the Treasury may prescribe. 483. Animals brought into the United States temporarily for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing asso- ciation; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury; also, teams of animals, including their liarness and tackle and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; and wild animals intended for exhibition in zoological collections for scientific and educational purposes, and not for sale or profit. Note. — New matter in italics. 484. Annatto, roucou, rocoa, or Orleans, and all extracts of. 485. Antimony ore. crude sulphite of. 486. Apatite. 487. Argal, or argol, or crude tartar. 488. Arrow root, raw or unmanufactured. Note. — Words in italics represent new matter. 489. Arsenic and sulphide of, or orpimefit. 490. Arseniate of aniline. 491. Art educational stops, composed of glass and metal and valued at not more than six cents per gross. New provision. 492. Articles in a crude state used in dyeing or tanning not spe- cially provided for in this act. 493. Articles the growth, produce, and manufacture of the United States, when returiiod after liaving been exported, without having been advanced in value or improved in condition by any process of 85 manufacture or other means; casks, barrels, carboys, bags, and other vessels of American manufacture exported filled with American products, or exported empty and returned filled with foreign prod- ucts, including shocks when returned as barrels or boxes; also quick- silver flasks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States; but proof of the identity of such articles shall be made, under gen- eral regulations to be prescribed by the Secretary of the Treasury; and if any such articles are subject to internal tax at the time of exportation such tax shall be proved to have been paid before ex- portation and not refunded: Provided, That this paragraph shall not apply to any article upon which an allowance of drawback has been made, the re-importation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manufactured in bonded-warehouse and exported under any provision of law: And provided further, That when manufactured tobacco which has been exported without payment of internal-rev- enue tax shall be re-imported it shall be retained in the custody of the collector -of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon. Old law: BaiTels of American manufacture, exported filled with domestic petroleum, and returned empty, under such regula- lations as the Secretary of the Treasury may prescribe, and without requiring the filing of a declaration at time of export of intent to retm-n the same empty. Articles the growth, produce, and manufacture of the United States, when returned in the same condition as exported. Casks, barrels, barboys, bags, and other vessels of American manufactui'e, exported filled with American products, or ex- ported empty and returned filled witli foreign products, in- cludmg shooks wlien returned as barrels or boxes ; but proof of the identity of such |articles shall be made under the regu- lations to be prescribed by the Secretary of the Treasury ; and if any such articles are subject to internal tax at the time of exportation, such tax shall l)e XJi"Ovedto have been paid before exportation and not refunded, [a. And provided further, That bags, other than of American manufacture, in wliich grain shall have been actually exported from the United States, may be returned empty to the United States, free of duty, un- der regulations to be prescribed by the Secretary of the Treas- ury. Sec. 7, act of February 8, 1875.] 4:94. Asbestos, unmanufactured. Old law: Articles imported for the use of the United States, pro- vided that the price of the same did not include the duty. 495. Ashes, wood and lye of, and beet-root ashes. 496. Asphaltum and bitumen, crude. 497. Asafetida. 498. Balm of Gilead. 499. Barks, cinchona or other from which quinine may be ex- tracted. Old law: Barks, cinchona or other baiks used in the manufacture of quinine. 500. Baryta, carbonate of, or witherite. 501. Bauxite, or beauxite. 602. Beeswax. Old law: Twenty per centum. 503. Bells, broken, and bell metal broken and fit only to be reman- ufactured. 86 504, Birds, stuffed, not suitahle for viUJinery ornaments, and hird sJtmSy jn-epm-ed for preservation, hut not further advanced in manu- facture. Note. — Italics represent new matter. 505. Birds and land and water fowls. 50G. Bismuth. 507. Bladders, including fish-bladders or fish-sounds, crude, and all integuments of animals not specially provided for in this act. 508. Blood, dried. 509. Bologna sausages. 510. Bolting-cloths, especially for milling purposes, but not suit- able for ilie manufacture of wearing appjarel. Note. — Italics represents new matter. 511. Bones, crude, or not burned, calcined, ground, steamed, or otherwise manufactured, and bone-dust or animal carbon, and bone ash, fit only for fertilizing purposes. Old law: Bones, crude, not manufactured, burned, calcined, ground, or steamed. Bone-dust and bone-ash for manufacture of phosijhate and fer- tilizers. 512. Books, engravings, ijliotographs , bound or unbound etchings, maps, and charts, which shall have been printed and bound or man- ufactured more than twenty years at the date of importation. Note. — ItaUcs represent new matter. 513. Books and pamphlets printed exclusively in languages other than English; also books and music, in raised print, used exclusively by the blind. 514. Books, engravings, photographs, etchings, bound, or unbound, maps and charts imported by authority or for the use of the United States or for the use of the Library of Congress. Note. — Italics indicate new matter. The following words are omitted from new law: " But the duty shall not have been in- cluded in the contract of price paid." 515. Books, maps, lithographic prinis, and charts, specially im'- ported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or established for educa- tional, philosophical, literary, or religious purposes, or for the en- couragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States, subject to such regulations as the Secretary of the Treasury shall prescribe. Note. — Italics represent new matter. 516. Books, or libraries, or parts of libraries, and other household effects of persons or families from foreign countries, if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 517. Brazil paste. 518. Braids, plaits, laces, and similar manufactures, composed of fitraw, chip, grass, palm-leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, and hoods. Old law: Twenty per centum. 519. Brazilian pebble, unwrought or unmanufactured. Old law: Brazilian pebbles for epectacles and pebbles for spectacles rough. 620. Breccia, in block or slabs. 87 521. Bromine. 523. Bullion, gold or silver. 523. Burgundy pitch. 524. Cabinets of old coins and medals, and other colle(;tioiis of antiquities, but the term " antiquities" as used in this act shall in- clude only such articles as are suitable for souvenirs or cabinet aA- lections, and which shall have been produced at any period i>rior to the year seventeen hundred. Old law: Cabinets of coins, medals, and all othex" collections of anti- quities. 525. Cadmium. 526. Calamine. 527. Camphor, crude. 528. Castor or castoreura. 52!». Catgut, whip-gut, or worm-gut, unmanufactured, or not further manufactured than in strings or cords. Old law: Catj^iit strings or gut cord for musical instruments; strings: All strings of calgut or any otlier like material, other tlian strings for musical instruments, twenty-five per centum ad valorem. 530. Cerium. 531. Chalk, unmanufactured. Old law contains clilTstone. 532. Charcoal. 533 Chicory-root, raw, dried, or undried, but ungrouud. 534 Civet, crude. 535 Clay — Common blue clav in casks suitable for the manufacture of crucibles. New provision. 536. Coal, anthracite. 537. Coal stores of American vessels ; but none shall be unloaded. 538. Coal-tar, crude. 539. Cobalt and cobalt-ore. Old law: Cobalt, ore of; cobalt as metallic arsenic. 540 Cocculus indicus. 541. Cochineal. 542. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 543. Coffee. 544. Coins, gold, silver, and copper. 545 Coir, and coir yarn. 546. Copper, old, taken from the bottom of American vessels com- pelled by marine disaster to repair in foreign ports. 547. Coral, marine, uncut, and unmanufactured. Note. — Italics represent new matter. 548. Cork-wood, or cork-bark, unmanufactured. 549. Cotton, and cotton-waste or flocks. Note. — Italics represent new matter. 550. Cryolite, or kryolith. 551. Cudbear. 552. Curling-stones, or quoits, and curling-stone handles. 553. Curry, and curry-powder. 554. Cutch. 555. Cuttle-fish bone. 556. Dandelion roots, raw, dried, or undried, but unground. 88 557. Diamonds and other precious stones, rougTi or miciit, includ- ing glaziers^ and engravers^ diamonds not set, and diamond dust or bort, and jeivels to he used in the manufacture of watches. 558 Divi-divi, ** 559. Dragon's blood. 5G0, Drugs, such as barks, beans, berries, balsams, buds, bulbs, and bulbous roots, excrescences sucb as nut-galls, fruits, tiuwers, dried fibers, and dried insects, grains, gums, and gum-resin, herbs, leaves, lichens, mosses, nuts, roots, and stems, spices, vegetables, seeds aromatic, and seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing which are not edible and ai"e in a crude state, and not advanced in value or condition by re- fining or grinding, or by other process of manufacture, and not specially provided for in this act. 5G1. Eggs of birds, fish, and insects. Note. — New matter in italics. 5G2. Emery ore. 563. Ergot. 5G4. Fans, common palm-leaf and palra leaf unmanufactured. Note. — New matter in italics. 5G5. Farina. 5GG. Fashion-plates, engraved on steel or coppe?^ or on wood, colored or plain. Note. — New matter in italices. 5G7. Feathers and downs for beds. Old law: Bed feathers and downs. 568. Feldspar. 569. Felt, adhesive, for sheathing vessels. 570. Fibrin, in all forms. 571. Fish, the product of American fisheries and fresh or frozen fish (except salmon) caught in fresh waters b}^ American vessels, or with nets or other devices owned by citizens of the United States. Old law: Fish, fresh, for immediate consumption. 572. Fish for bait. 573. Fish skins. Also shark skins under old law. 574. Flint, flints, and ground flint stones. 5/5. Floor matting manufactured from round or split straw, in- cluding what is commonly known as Chinese matting. Old law: Floor matting and floor mats exclusively of vegetable sub- stances, twenty per centum. 576. Fossils. 577. Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation. Fruits and Nuts — 578. Currants, Zante or other. Old law: One cent per pound. 579. Dates. Old law: One cent per pound. 680. Fruits, green, ripe, or dried, not specially provided for in this act. 581. Tamarinds. 582. Cocoa nuts. 89 583. Brazil nuts. 584. Cream nuts. 585. Palm nuts. 58(i. Pahu-nut kei'nels. 587. Furs, undressed. 588. Fur-skins of ail kinds not dressed in any manner. 589. Gambler. 500. Glass, broken, and pld glass, wliicli can not be cut for use, and fit only to bo remanufactured. 591. Glass plates or disks, rough-cut or imwrought, for use in the manufacture of optical instruments, spectacles, and eye-glasses, and suitable only for such use: Provided, hoicever, That such disks ex- ceeding eight inches in diameter may be i)olished sufhciently to en- able the character of the glass to be determined. Old law: Glass plates or disks, unwrought, for use in the manu- facture of optical instruments. Grasses and Fibers — 592. Istle or Tampico fiber. 593. Jute. Old law: Twenty per centum. 594. Jute butts. Old law: Five doUars per ton. 595. Manilla. 59G. Sisal-grass. Old law: Fifteen dollars per ton. 597. Sunn. Old law: Fifteen dollars per ton. And all other textile grasses or fibrous vegetable substances, un- manufactured or undressed, not specially provided for in this act. Old law: Fifteen dollars per ton. Esparto or Spanish grass and other grasses, and pulp of, for the manufacture of paper. 598. Gold beaters' molds and gold beaters' skins. 599, Grease, and oils, such as are commonly used in soap-making or in wire-drawing, or for stuffing or dressing leather and which are fit only for such uses, not specially provided for in this act. Old law: Grease for use as soap stock only, not specially provided for; soap stocks free; grease, all not specially eumuerated oi provided for, ten per centum, GOO. Guano, manures, and all substances expressly used foj manure. GOl, Gunny bags and gunny cloths, old or refuse, fit only for re- manufacture. 602. Guts, salted. 603. Gutta percha, crude. 604. Hair of horse, cattle, and other animals, cleaned or unclcaned, drawn or undrawn, but unmanufactured, not specially provided for in this act ; and human hair, raw, uncleaned, and not drawn. Old law: Hair, horse or cattle, and hairof all kinds, cleaned or un- cleaned, drawn or undrawn, but unmanufactured, not specially enumerated or provided for in this act; of hogs, curled for beds and mattresses, and not fit for bristles, b05. Hides, raw or uncured, whether dry, salted, or pickled. Angora goat-skins, raw, without the wool, unmanufactured, asses' 90 skins, raw or unman iifacturod, and skins, exce]">t slieep-skins with the wool on. Old law: Also goat-skins raw. 606. Hide-cuttings, raw, with or without hair, and all other glue- stock. Note. — New matter in italics. 607. Hide rope. 608. Hones and whetstones. 609. Hoofs, unmamifactured. Note. — New matter in italics. 610. Hop roots for cultivation. 611. Horns and parts of, unmanufactured, including horn strips and tips. 612. Ice. 613. India rubber, crude, and milk of, and old sera]) or refuse India rubber which has been worn out by use and is lit only fur remanufacture. 614. Indigo. Old law: Indigo and artificial indigo. 615. Iodine, crude. 616. Ipecac. 617. Iridium. 618. Ivory and vegetable ivory, not smved, C7it or otlierivise manii- fadured. Note. — New matter in italics. Old law contained \\ord unmanu- factured. 619. Jalap. 620. Jet, unmanufactured. 621. Joss-stick, or Joss-light. 622. Junk, old. 623. Kelp. 624. Kieserite. 625. Kyanite, or cyanite. and kainite. 626. Lac-dye, crude, seed, button, stick, and shell. 627. Lac spirits. 628. Lactarine. 629. Lava, unmanufactured. 630. Leeches. 631. Lemon juice, lime juice, and sour-orange juice. Note. — New matter in italics. 632. Licorice-root, unground 633. Life-boats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life. 634. Lime, citrate of. 635. Lime, chloride of, or bleaching-powder. 636. Lithographic stones not engraved. 637. Litmus, prepared or not prepared. 638. Loadstones. 639. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 640. Magnesite, or native mineral carbonate of magnesia. 641. Magnesium. 642. Magnets. 91 043. Manganese, oxide and ore of. 04:4. Manna. 045. Manuscripts. 040. Mari-ow, cnide. 047. Marsh mallows. 048. Medals of gold, silver, or copper, such as trophies or prizes. Note. — New matter in italics. 049. Meerschaum, crude or unmanufactured. Old law says raw instead of unmanufactured. 050. Mineral waters, all not artificial. 051. Minerals, crude, or not advanced in value or conditicm by re- fining or grinding, or by other process of manufacture, not specially provided for in this act. 05a. Models of inventions and of other improvements in the arts, including patterns for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. Old law: Changed from improvement to pattern. 053. Moss, sea-weeds, and vegetable substances, crude or unmanu- factured, not otherwise specially provided for in this act. Old law: Moss, sea-weeds, and all other vegetable substances used for beds and mattresses. 054. Musk, crude, in natural pods. 055. Myrobolan. ' 050. Needles, hand-sewing, and darning. 057. Newspapers and periodicals; hut the 'Herm periodicals^^ as herein used shall be understood to embrace only unbound or ^ja/jc-r- covered publications, containing current literature of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. Note. — New matter in italics. 058. Nux vomica.. 059. Oakum. 000. Oil cake. 001. Oils: Almond, amber, crude and rectified ambergris, anise or anise-seed, aniline, aspic or spike lavender, bergamot, cajeput, caraway, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, fennel, Jasmine or Jasimine, Juglandium, Juniper, lavender, lemon, limes, mace, neroli or orange flower, nut oil or oil of nuts not otherwise specially provided for in this act, orange oil, olive oil for manufacturing or mechanical purposes unfit for eating and not otherwise i3rovided for in this act, ottar of roses, palm and cocoauut, rosemary or anthoss, sesame or sesamum-seed or bene, thyme, origanum red or white, valerian; and also spermaceti, whale, and other fish oils of American fisheries, and all other articles the produce of such fisheries. 002. Olives, green or jn'epared. 003. Opium, crude or unmanufactured, and not adulterated, con- taining nine per centum and over of moriDhia. 004. Orange and lemon peel, not preserved, candied, or otherwise prepared. 005. Orchil, or orchil liquid. GOO. Orchids, lily of the valley, azaleas, palms, and othei' plants used for forcing under glass for cut flowers or decorative purposes. 007. Ores, of gold, silver, and nickel, and nickel matte : Provided, That ores of nickel, and nickel matte, containing more than two per 92 centum of co2-)per, sliaUpay a duty of one-half of one cent per pound on iheco2:)per contained tlierein. Old law: All forms of nickel fifteen cents per pound. 6G8. Osmium. G69. PalladiTim, G70. Paper stock, crude, of every description, including all grasses, "fibers, rags (other than wool), waste, shavings, clippings, old jDaper, rope ends, waste rope, waste bagging, old or refuse gunny bags or gunny cloth, and poplar or other woods, fit only to be converted into paper. Old law: Leather, old scraps, enumerated. Sea- weed not specially provided for. Paper-stock, crude,of every description, including all grasses, fibers, rags of all kinds, other than wool, waste, shav- ings, clippings, old paper, rope-ends, waste rope, waste bagging, gunny-bags, gunny-cloth, old or refuse, to be used in making, and fit only to be converted into paper, and unfit for any other manufactm-e, and cotton waste, whether for paper-stock or other purposes. Rags of whatever material composed, and not specially provided for in this act, ten per centum. (See fibers and grasses.) 671. Paraffine. 672. Parchment and vellum. 673. Pearl, mother of, not saived, cut, polished, or otherwise man- ufactured. Note. — New matter in italics. 674. Peltries and other usual goods and effects of Indians passing or repassing the boundary line of the United States, under such regulations as the Secretary of the Treasury may prescribe: Pro- vided, That this exemption shall not apply to goods in bales or other packages unusual among Indians. 675. Personal and household effects not merchandise of citizens of the United States dying in foreign countries. 676. Pewter and britannia metal, old, and fit only to be re-manu- factured. 677. Philosophical and scientific apparatus, instruments and prepa- rations; statuary, casts of marble, bronze, alabaster, or plaster ov Paris ; paintings, drawings, and etchings, specially imported in good faith for the use of any society or institution incorporated or estab- lished for religious, philosophical, educational, scientific, or literary purposes, or for encouragement of the fine arts, and not intended for sale. 678. Phosphates, crude or native. Old law contams words: "For fertilizing purposes." 679. Plants, trees, shrubs, roots, seed-cane, and seeds, all of the foregoing imported by the Department of Agriculture or the United States Botanic Garden. 680. Plaster of Paris and sulphate of lime, unground, 681. Platina, in ingots, bars, sheets, and wire. Old law: Platina unmanufactured. 682. Platinum, unmanufactured, and vases, retorts, and other ap- paratus, vessels, and parts thereof composed of platinum for chem- ical uses. Note. — New matter in italicSt 683. Plumbago. 684. Polishing-stones. 93 685. Potash, crude, carbonate of, or "black salts." Caustic pot- ash, or liydrato of, not including refined in stii.dvs or rolls. Nitrate ,of potash, or saltpeter, crude. Sulphate of potash, crude or refined. Chlorate of potash. Muriate of potash. Old law: Caustic, and so forth, twenty per centum; chlorate, three cents per i)ound; sulphate, twenty per centum; nitrate of, or saltpeter crude, one cent per pound. G8G. Professional books, implements, instruments, and tools of trade, occupation, or employment, in the actual possession at tlie time of persons arriving in tlie United States; but this exemption shall not be construed to include machinery or other articles im- ported for use in any manufacturing establishment, or for any otlier person or persons, or for sale. Old law: Professional books only. 687. Pulu. 688. Pumice. 689. Quills, prepared or unprepared, Ind not made up into complete articles. Note. — New matter in italics. 690. Quinia, sulphate of, and all alkaloids or salts of cinchona- bark. Old law: Quinia, sulphate of, salts of, and cinchonidia. 691. Rags not otherwise specially provided for in this act. Old law: Rags of all kinds other than wool. 692. Regalia and gems, statues, statuary and specimens of sculpture where specially imported in good faith for the use of any society incorporated or established solely for educational, philosophical, lit- erary, or religious purposes, or for the encouragement of fine arts, or for the use or by order of any college, academy, school, seminary of learning, or public library in the United States ; hut the term *'regalia'' as herein used shall be held to einhraceonly such insignia of rank or office or emblems, as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture or fixtures, or of regxdar wear- ing-apparel, not personal property of individuals. Note. — New matter in italics. 693. Rennets, raw or prepared. 694. Saffron and safflower, and extract of, and saffron cake. 695. Sago, crude, and sago flour. 696. Salacine. 69?. Sauer-krout. 698. Sausage skins. 699. Seeds; anise, canary, caraway, cardamon, coriander, cotton, cummin, fennel, fenugreek, hemp, hoarhound, mustard, rape, Saint John's bread or bene, sugar-beet, mangel wurzel, sorghum or sugar cane for seed, and all flower and grass seeds ; bulbs and bulbous roots, not edible; all the foregoing not specially provided for in this act. Old law: Bulbs and bulbous roots, not medicinal, not otherwise provided for, twenty per centum. 700. Selep, or saloup. 701. Sliells of all kinds, not cut, ground, or otherwise manufact- ured. Old law : Shells of evc^ry description, not manufactured ; tortoise and other shells, uumanufactui'ed, free. 94 702. Shotgun barrels, forged, rough bored. Old law : Ten per centum. 703. Shrimps, and other shell fish. 704. Silk, raw, or as reeled from the cocoon, but not doubled., f.Avisted, or advanced in manufacture in any way. 705. Silk cocoons and silk-waste. 706. Silk Avorm's eggs. 707. Skeletons and other preparations of anatomy. 708. Snails. _ 709. Soda, nitrate of, or cubic nitrate, and chlorate of. 710. Sodium. 711. Sparterre, suitable for making or ornamenting hats Note : New matter in italics. 713. Specimens of natural history, botany, and mineralogy, when imported for cabinets or as objects of science, and not for sale. Old law extended to objects of taste. Spices — 713. Cassia, cassia vera, and cassia buds, unground. 714. Cinnamon, and chips of, unground. 715. Cloves and clove stems, unground. 716. Ginger-root, unground and not preserved or candied. New matter in italics. 717. Mace. 718. Nutmegs. 719. Pepper, black or white, unground. 720. Pimento, unground. 721. Spunk. 722. Spurs and stilts used in the manufacture of earthen, porce- lain, and stone ware. Old law was crockery instead of porcelain, 723. Stone and sand : Burr-stone in blocks, rough or manufact- ured, and not bound up into mill-stones ; cliif -stone, unmanufact- ured, pumice-stone, rotten-stone, and sand, crude or manufactured. 724. Storax, or sty rax. 725. Strontia, oxide of, and protoxide of strontian, and stronti- anite, or mijieral carbonite of strontia. 726. Sugars, all not above number sixteen Dutch standard in color, all tank bottoms, all sugar drainings and sugar sweepings, sirups of cane juice, melada, concentrated melada, and concrete and concen- trated molasses, and molasses. Old law : All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz : All sugars not above No. 13 Dutch standard in color, all tank bot- toms, sirups of cane-juice or of beet-juice, melada, concen- trated melada, concrete and concent'.ated 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, thej^ shall pay four-hundredths of a cent per pound additional : \a. Fi^oinded, That concentrated melada, or concrete, shall hereafter be classed as sugar * * * and melada shall be known and defined as an article made in tlie process of sugar-making being the cane-juice boiled down to the sugar point and (;ontaining 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, baskt^Ls or other than tight pack- 95 ap:cs shall bo considororl sugar and dutiable as sucn. Aud pro- vided further, Tliat of tlio drawback on refined sugars ex- ported allowed by section tiiree thousand and nineteen of the Eevised Statutes of tlie United States, oidy one y)er centum of the amount so allowed shall be retained by the United States. Act of March 3, 1875, sec. 8.] Sugar, thirteen to sixteen Dutch standard, two a)id seventy-five one hundredths cents per pound. Old law : Molasses testing not above fifty-six degrees by the i)olar- iscope, shall i)ay a duty of four cents per gallon ; molasses testing above fifty-six degrees, shall pay a duty of eight cents per gallon. 737. Sulphiu', lac or precipitated, and sulphur or brimstone, crude, in bulk, sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing in excess of twenty-five per centum of sulphur (except on the copper contained therein) ancl sulphur not otherwise provided for. Old law : Sulphur, or brimstone, not specially enumerated or pro- vided for in this act; sulphur, lac or precipitated, free. 728. Sulphuric acid which at the temperature of sixty degrees Fahrenheit does not exceed the specific gravity of one and three hundred and eighty thousandths, for use in mamifacturing super- phosiDhate of lime or artificial manures of any kind, or for any agri- cultural purposes. Old law: Free under general provision for acid. 739. Sweepings of silver and gold. 730. Tapioca, cassava or cassady. 731. Tar and pitch of wood, and pitch of coal-tar. Old law: Wood tar, ten per centum; coal tar, crude, ten per centum ad valorem. 733. Tea and tea-plants. 733. Teeth, natural, or unmanufactured. New matter in italics. 734. Terra alba. Word aluminous omitted. 73a. Terra japonica. 736. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated, until July the first, eighteen hundred and ninety-three, and thereafter as otherwise provided for in this act. 737. Tinsel wire, lame, or lahn. 738. Tobacco stems. Old law: Fifteen cents per pound. 739. Tonquin, tonqua, or tonka beans. 740. Tripoli. 741. Turmeric. 743. Turpentine, Venice. 743. Turpentine, spirits of Old law: Twenty cents per gallon. 744. Turtles. 745. Types, old, and fit only to be remanufactured. 74G. Uranium, oxide and salts of. 747. Vaccine virus. 748. Valonia. 749. Verdigiis, or subaootate of copper 750. Wafers, unmedicated. 96 751. Wax, vegetable or mineral. 752. Wearing apparel and other personal effects (not merchandise) of persons arriving in the United States, but" this exemption shall not be held to include articles not actually in use and necessary and appropriate for the use of such persons for the purposes of their journey and pre<3ent comfort and convenience, or which are intended for any other person or persons, or for sale: Provided, however, That all such wearing apparel and other personal effects as may have been once imported into the United States and subjected to the payment of duty, and which may have been actually used and taken or ex- ported to foreign countries by the persons returning therewith to the United States, shall, if not advanced in value or improved in condition by any means since their exportation from the United States, be entitled to exemption from duty, upon their identity being established, under such rules and regulations as may be prescribed by the Secretary of the Treasury. Old law: Wearing apparel, in actual use, and other personal effects (not merchandise), professional books, implements, instru- ments, and tools of trade, occupation, or employment of per- sons arriving in the United States. But this exemption shall not be construed to include machinery or other articles im- ported for use in any manufacturing establislunent, or for sale. 753. Whalebone, unmanufactured. 754. Wood. — Logs, and round unmanufactured timber not spe- cially enumerated or provided for in this act. 755. Fire wood, handle-bolts, heading-bolts, stave-bolts, shingle- bolts, hop-poles, fence-posts, railroad ties, ship timber, and ship- planking, not specially providecl for in this act. 756. Woods, namely, cedar, lignum-vit£e, lancewood, ebony, box, granadilla, mahogany, rosewood, satin wood, and sll forms of cabinet- woods, in the log, rough or hewn; bamboo and rattan unmanufact- ured; briar-root or briar-wood, and similar wood unmanufactured, or not further manufactured than cut into blocks suitable for the articles into which they are intended to be converted; bamboo, reeds, and sticks of partridge, hair-wood, j)imento, orange, myrtle, and other woods not otherwise specially provided for in this act, in the rough, or not further manufactured than cut into lengths suitable for sticks for umbrellas, parasols, sun-shades, whips, or walking- canes; and India malacca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are in- tended to be converted. New matter in italics. 757. Works of art, the production of American artists residing temporarily abroad, or other works of art, including pictorial paint- ings on glass, imported expressly for presentation to a national insti- tution, or to any State or municipal corporation, or incorporated religious society, college, or other public institution, except stained or painted window-glass or stained or painted glass windows; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. Old law. Works of art, painting, statuary, fountains, and other works of art, the production of American artists. But the fact of such production must be verified by the certificate of a consul or minister of the United States indorsed upon the written declaration of the artist; paintings, statuary, fountains, and other works of art, im]wrted expressly for presentation to national institutions, or to any State, or to any municipal cor- poration, or religious corporation or society. 97 758. Works pf an, drawdngfe, en grav^Xngs, photographic pictures, and pliilosopMcal and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and en- couragement of art, science, or industry in the United States, and not for sale, and photographic pictures, paintings, and statuary, im- ported for exhibition by any association established in good faith and duly authorized under the laws of the United States, or of any State, expressly and solely for the promotion and encouragement of science, art, or industry, and not intended for sale, shall be admit- ted free of duty, under such regulations as the Secretary of the Treasury shall prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all of such articles as shall not be exported within six months after such importation: Provided, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in cases where applications therefor shall be made. 759. Works of art, collections in illustration of the progress of the arts, science, or manufactures, photographs, works in teri-a-cotta, parian, pottery, or porcelain, and artistic copies of antiquities in metal or other material hereafter imported in good faith for perma- nent exhibition at a fixed place by any society or institution estab- lished for the encouragement of the arts or of science, and all like articles imported in good faith by any society or association for the purpose of erecting a public monument, and not intended for sale, nor for any other purpose than herein expressed; but bonds shall be given under such rules and regulations as the Secretary of the Treas- ury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall be subject, at any time, to examination and inspection by the proper officers of the customs: Provided. That the privileges of this and the preceding section shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. 760. Yams. 761. Zaffer. Sec. 3. That with a view to secure reciprocal trade with countries producing the following articles, and for this purpose, on and after the first day of January eighteen hundred and ninety- two, whenever, and so often as the President shall be satisfied that the Government of any country producing and exporting sugars, molasses, coffee, tea, and hides, raw and uncured, or an)^ of such articles, imposes duties or other exactions upon the agricultural or other products of the United States, which in view of the free introduction of such sugar, molasses, coffee, tea, and hides into the United States he may deem to be reciprocally unequal and unreasonable, he shall have the power and it shall be his duty to suspend, by proclamation to that effect, the provisions of this act relating to the free introduction of such sugar, molasses, coffee, tea, and hides, the production of such country, for such time as he shall deem just, and in such case and during such suspension duties shall be levied, collected, and paid upon sugar, molasses, coffee, tea, and hides, the product of or ex- ported from such designated country as follows, namely: .3r.0.% 7 98 All sugars not above number tbirteen Dutcb standard in color shall pay duty on their polariscojDic tests as follows, namely : All sugars not above number thirteen Dutch standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, con- centrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, seven-tenths of one cent per pound; and for every additional degree or fraction of a degree shown by the polariscopic test, two hundredths of one cent per pound additional. All sugars above number thirteen Dutch standard in color shaU be classified by the Dutch standard of color, and pay duty as follow »> namely : All sugar above number thirteen and not above number sixteen Dutch standard of color, one and three-eighths cents per pound. All sugar above number sixteen and not above number twenty Dutch standard of color, one and five-eighths cents per pound. All sugars above number twenty Dutch standard of color, two cents per pound. Molasses testing above fifty-six degrees, four cents per gallon. Sugar drainings and sugar sweepings shall be subject to duty either as molasses or sugar, as the case may be, according to polari- scopic test. On coffee, three cents per pound. On tea, ten cents per pound. Hides, raw or unciired, whether dry, salted, or pickled, Angora goat-skins, raw, without the wool, unmanufactured, asses' skins, raw or unmanufactured, and skins, except sheep-skins, with the wool on, one and one-half cents per pound. Section three is new matter. ' Sec. 4. That there shall be levied, collected, and paid on the im- portation of all raw or unmanufactured articles, not enumerated or provided for in this act, a duty of ten per centum ad valorem ; and on all articles manufactured, in whole or in part, not provided for in this act, a duty of twenty per Centum ad valorem. Old law: Ammonia, aqua or water of, twenty per centum. Ammonia, anhydrous, liquefied by pressure, twenty per centum. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and pitch, twenty per centum ad valorem. AU non-dutiable crude minerals, but which have been advanced in value or condition by refining or grmding, or by other proc- ess of manufacture, not specially enumerated or provided for in this act, ten per centum. Candles and tapers of all kinds, twenty per centum. Sec. 5. That each and every imported article, not enumerated in this act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this act as chargeable with duty shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable there shall be levied on such non- enumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof 99 of chief value; and the words " component material of chief value," wherever used in this act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article it shall pay duty at the highest of such rates. Old law: Sec. 2499. There shall be levied, collected, and paid on each and eveiy non-enumerated article which bears a simili- tude, either in material, quality, texture, or the use to wliich 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 resem- bles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumer- ated articles on which 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 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 the component material of chief value may be chargeable. If two or more rates of duty should be applicable to any imported article, it shall be classified for duty under the highest of such rates: 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. Sec. 6. That on and after the first day of March, eighteen hun- dred and ninety-one, all articles of foreign manufacture, such as are usually or ordinarily marked, stamped, branded, or labeled, and all packages containing such or other imported articles, shall, respect- ively, be plainly marked, stamped, branded, or labeled in legible English words, so as to indicate the country of their origin; and unless so marked, stamped, branded, or labeled they shall not bo admitted to entry. Section six is new matter. Sec. 7. That on and after March first, eighteen hundred and ninety-one, no article of imported merchandise which shall copy or simulate the name or trade-mark of any domestic manufacture or manufacturer, shall be admitted to entry at any custom-house of the United States. And in order to aid the officers of the cus- toms in enforcing this prohibition any domestic manufacturer 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 pre- scribe, 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. Old law: Sec. 2496. No watches, watch-cases, watch-movements, or parts of watch movements, or any other articles of foreign manufacture, which shall copy or simulate the name or trade- mark of any domestic manufacture, [manufacturer,] shall be admitted to entry at the custom-house of the United States, unless such domestic manufacturer is the importer of the same. And in order to aid the officers of the customs in enforcing this prohibition, any domestic manufacturer who has adopted 100 trade-marks may require his name and residence and a descrip- tion of his trade-marks to be recorded in books which shall be kept for tliat purpose in the Department of the Treasury, under such regulations as the Secretary of the Treasury shall pre- scribe, and may furnish to the department fac similes of sucli 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. Sec. 8. That all lumber, timber, hemp, manilla, ivii-e rope, and iron and steel rods, bars, spikes, nails, jylates, tees, angles, beams, and bolts and copper and composition metal which may be necessary for the construction and equipment of vessels built in the Unitetl States 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 United States, after the passage of this act, may be imported in bond, under such regulations as the Secre- tary of the Treasury may prescribe ; and upon proof that such ma- terials 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 hereiii allowed : Provided, TJiat vessels built in the United States for foreign accoiLut and owner- ship shall not be allowed to engage in the coastwise trade of the United States. Note. — New matter in italics. Sec. 9. That all articles of foreign production needed for the repair of American vessels engaged in foreign trade, i^icluding the trade be- tiueen the Atlantic and Pacific ports of the United States, may be withdrawn from bonded- warehouses free of duty, under such regu- lations as the Secretary of the Treasury may prescribe. Note. — New matter in italics. Sec. 10. That all medicines, preparations, compositions, perfum- ery, cosmetics, cordials, and other liquors manufactured wholly or in part of domestic spirits, intended for exportation, as provided by law, in order to be manufactured and sold or removed, without being charged with duty and without having a stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, be made and manufactured in warehouses siuiilarly con- structed to those known and designated in Treasury regulations as bonded-warehouses, class two : Provided, That such manufacturer shall first give satisfactory bonds to the collector of internal reve- nue 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 rc^moved for exportation under the direc- tion of the proper officer having charge thereof, who shall be desig- nated by tne Secretary of the Treasury without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or any of them, having such bonded warehouse as aforesaid, shall 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 provisions of law to be exported free from tax or duty, as well as the necessary materials, implements, 101 packages, vessels, "brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from the payment of stamp and excise duty by such manufacturer. Articles and materials so to be used may be transferred from any bondod-warehoiise in which the same may be, under such regulation as the Secretary of the Troasiiry may pre- scribe, into any bonded-warehouse in which such manufacture may be conducted, and may be used in such manufacture, and wluui so used shall be exempt from stamp and excise duty; and the receipt of the officer in charge as aforesaid shall be received as a voucher for the manufacture of sucli 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 ship- board, 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 purpose of being used in such manufacture, with- out payment of duties thereon, and may there be used in such manu- facture. No article so removed, nor any article manufactured in said bonded-warehouse, shall be taken therefrom except for expor- tation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their mark or otherwise, the quantity, the date of importation, and name of ves- sel, with such additional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bond or return of the amount of foreign import duties. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the ex- pense of the manufacturer. Some change in text. Sec. 11. 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 representatidti, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever, for the prevention of conception, or for causing unlawful abortion. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the package in which they are contained in the course of importation shall be de- tained by the officer of customs, and proceedings taken against the same as prescribed in the following section, unless it appears to the satisfaction of the collector of customs that the obscene articles con- tained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee: Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are ex- cepted from the operation of this section. Note.— Changes text of sections 2491, 2492, 2493, Revised Statutes. Sec 12. That whoever, being an officer, agent, or employee of the Government of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohib- iting importing, advertising, dealing in, exhibiting, or sending or re- 102 ceiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or otlier articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than five thousand dollars, or by imprison- ment at hard labor for not more than ten years, or both. Sec. 13. That any judge of any district or circuit court of the United States, within the proper district, before wliom complaint in writing of any violation of the two preceding sections is made, to the satisfaction of such judge, and founded on knowl- edge or belief, and if u])On belief, setting forth the grounds of such belief, and supported by oath or affirmation of the complain- ant may issue, conformably to the Constitution, a warrant directed to the marshal or any deputy marshal, in the proper district, direct- ing him to search for, seize, and take possession of any such article or thing mentioned in the two preceding sections, and to make due and immediate return thereof to the end that the same may be con- demned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seiz- ure, and with the same right of appeal or writ of error. Sec. 14. That machinery for repair may be imported into the United States without pajanent of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired; and the Secretary of the Treasury is authorized and directed to prescribe such rules and 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 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 tlie date of the importation. Sec. 15. That 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 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. Sec. 16. That 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 Ameri- can citizens, tlie same being unmanufactured in whole or in part, 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. Sec. 17. That a discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be im- ported in vessels not of the United States ; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the United States, entitled, by treaty or any act of Congress, to be entered in the ports of the United States on payment of the same duties as shall then be paid on goods, wares, and merchandise imported in vessels of the United States. Sec. 18. That no goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the United States from 103 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, produc- tion, or manufacture, or from which such goods, wares, or merchan- dise can only be, or most usually are, first shipped for transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and con- demned, in like manner, and under the same regulations, restrictions, and provisions as have been heretofore esta1)lished for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws. Sec. 19. That 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. Sec. 20. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is prohibited : Provided, That the operation of this section shall be suspended as to any foreign country or countries, or any parts of such country or countries, whenever the Secretary of the Treasury shall officially determine, and give public notice thereof that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of 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 section into effect, 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. Sec. 21. That any person convicted of a willful violation of any of the provisions of the preceding section shall be fined not exceeding five hundred dollars, or imprisoned not exceeding one year, or both, in the discretion of the Court. Sec. 22. That upon the reimportation of articles once exported of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded icarehouses and exported pursuant to laiv, which shall be subject to the same rate of duty as if originally im- ported. Note. — Text in italics represents new matter. Sec. 23. That whenever any vessel laden with merchandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or water subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house; but under such regulations as the Secretary of the Treasury may prescribe. Sec. 24. That the works of manufactures engaged in smelting or 104 refining metals in the United States may be designated as bonded- warehouses under such regulations as the Secretary of the Treasury may prescribe: Provided, That such manufacturers shall first give satisfactory bonds to the Secretary of Treasury. Metals in any crude form requiring smelting or refining to make them readily available in the arts, imported into the United States to be smelted or refined and intended to be exported in a refined but unmanufact- ured state, shall, under such rules as the Secretary of the Treasury may prescribe and under the direction of the proper officer, be re- moved in original packages or in bulk from the vessel or other vehicle on which it has been imported, or from the bonded-ware- house in which the same may be into the bonded-warehouse in which such smelting and refining may be carried on, for the purpose of be- ing smelted and refined without payment of duties thereon, and may there be smelted and refined, together with other metals of home or foreign production: Provided, That each day a quantity of refined metal equal to the amount of imported metal refined that day shall be set aside, and such metal so set aside shall not be taken from said ■works except for exportation, under the direction of the proper offi- cer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of importation, and the name of vessel or other vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as sufficient evidence of the exportation of the metal, or it may be removed, under such regulations as the Secretary of the Treasury may pre- scribe, to any other bonded-warehouse, or upon entry for, and pay- ment of duties, for domestic consumption, AH labor performed and services rendered under these regulations shall be under the super- vision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer. Note. — New provision. Sec. 25. That where imported materials on which duties have been paid, are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the expor- tation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provided, That when the articles exported are made in part from domestic materials, the imported materials, or the parts of the articles made • from such materials shall so appear in the completed articles that the quantity or measure thereof may be ascertained. And provided further. That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the im- ported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and their expor- tation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, pro- ducer, exporter or agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall pre- scribe. This is an enlargement of the provisions of sections 3019 and 3020 Revised Statutea 105 INTERNAL REVENUE. Sec. 26. That on and after the first day of May, eighteen hundred and ninety-one, all special taxes imposed by the laws now in force upon dealers in leaf tobacco, retail dealers in leaf tobacco, dealers in tobacco, manufacturers of tobacco, manufacturers of cigars, and peddlers of tobacco are hereby repealed. Every such dealer in leaf tobacco, retail dealer in loaf tobacco, manufacturer, and peddler shall, however, register with the collector of the district his name, or style, place of residence, trade, or business, and the place wliere such trade or business is to be carried on, the same as though the tax had not been repealed, and a failure to register as herein re- quired shall subject such person to a penalty of fifty dollars. New matter. Sec. 27. That all provisions of the statutes imposing restrictions of any kind wjiatsoever upon farmers and growers of tobacco in re- gard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of leaf tobacco, or imposing any tax on account of such sales, are hereby repealed : Provided, however, That it shall be the duty of every farmer or planter pro- ducing and selling leaf -tobacco, on demand of any internal-revenue officer, or other authorized agent of the Treasury Department, to fur- nish said officer or agent a true and complete statement^ verified by oath, of all his sales of leaf -tobacco, the number of hogsheads, cases, or pounds, with the name and residence, in each instance, of the person to whom sold, and the place to which it is shipped. And every farmer or planter who willfully refuses to furnish such infor- mation, or who knowingly makes false statements as to any of the facts aforsaid, shall be guilty of a misdemeanor, and shall be liable to a penalty not exceeding five hundred dollars. New matter. Sec. 28. That section thirty-three hundred and eighty-one of the Revised Statutes, be, and the same is hereby, amended by striking out all after the said number and substituting therefor the follow- ing : " Every peddler of tobacco, before commencing, or, if he has already commenced, before continuing to peddle tobacco, shall fur- nish to the collector of his district a statement accurately setting forth the place of his residence, and, if in a city the street and num- ber of the street where he resides, the State or States through which he proposes to travel ; also whether he proposes to sell his own manufactures or the manufactures of others, and, if he sells for other parties, the person for whom he sells. He shall also give a bond in the sum of five hundred dollars, to be approved by the col- lector of the district, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the Gov- ernment of any tax on tobacco, snuff, or cigars ; that he shall neither sell nor offer for sale any tobacco, snuff, or cigars, except in original and full packages, as the law requires the same to be put up and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff", and cigars as bear the manufacturer's label or caution notice, and his legal marks and brands, and genuine internal -revenue stamps which have never before been used." Sec. 29. That section thirty-three hundred and eighty-three, Re- 106 vised Statutes, as amended by section fifteen of tlie act of March first, eighteen liundred and seventy -nine, be, and the same is hereby, amended by striking out all of said section and by substituting in lieu thereof the following: "Every peddler of tobacco shall obtain a certificate from the col- lector of his collection district, who is hereby authorized and directed to issue the same, giving the name of the peddler, his residence, and the fact of his having filed the required bond ; and shall on demand of any officer of internal revenue produce and exhibit his certificate. And whenever any peddler refuses to exhibit his certificate, as afore- said, on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle, .or basket, of any person so refusing; and the collector of the district in which the seizure occurs may, on ten days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwelling house, require such peddler to show cause, if any he has, why the horses or mules, wagons, and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal -revenue laws relating to forfeitures. Any internal-revenue agent may demand production of and inspect the collector's certificate for ped- dlers, and refusal or failure to produce the same, when so demanded, shall subject the party guilty thereof to a fine of not more than five hundred dollars and to imprisonment for not more than twelve months." Sec. 30. That on and after the first day of January, eighteen hun- dred and ninety-one, the internal taxes on smoking and manufact- ured tobacco shall be six cents per pound, and on snuff six cents per pound. Old law: Eight cents per pound. Sec. 31. That section thirty-three hundred and sixty- three, of the Revised Statutes, be, and hereby is, amended by striking out all after said number arid substituting the following: " No manufactured tobacco shall be sold or offered for sale unless put up in packages and stamped as prescribed in this chapter, ex- cept at retail by retail dealers from packages authorized by section thirty -three hundred and sixty-two of the Revised Statutes; and every person who sells or offers for sale any snuff or any kind of manufact- ured tobacco not so put up in packages and stamped shall be fined not not less than five hundred dollars nor more than five thousand d611ars, and imprisoned not less than six months nor more than two years." Sec. 32. That section thirty-three hundred and ninety-two of the Revised Statutes, as amended by section sixteen of the act of March first, eighteen hundred and seventy-nine, be and the same hereby is amended to read as follows : " All cigars shall be packed in boxes not before used for that pur- pose, containing respectively twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each: Pro- vided, however, That manufacturers of cigars shall be permitted to pack in boxes not before used for that purpose cigars not to exceed thirteen nor less than twelve in number, to be used as sample boxes; and every person w ho sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above 107 described, or who packs in any box anj-- cigars in excess of or less than the number provided by law to be put in each box respectively, or who falsely brands any box, or affixes a stamp on any box denot- ing a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars, and be impris- oned not more than two years: Provided, That nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers who have paid the special tax as such from boxes packed, stamped, and branded in the manner X)rescribed by law: And x>ro- vided further, That every manufacturer of cigarettes shall put up all the cigarettes that he manufactures or lias manufactured for hiin, and sells or removes for consumption or use, in packages or parcels con- taining ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp de- noting 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 Revenue shall prescribe; and all cigar- ettes 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. Sec. 33. That section thirty-three hundred and fifty-seven, of the Revised Statutes, as amended by section two of the act of June ninth, eighteen hundred and eighty, be, and the same is amended, by striking out all after the number and inserting in lieu thereof the following : " Every collector shall keep a record, in a book or books provided for that purpose, to be open to the inspection of only the proper officers of internal revenue, including deputy collectors and internal- revenue agents, of the name and residence of every person engaged in the manufacture of tobacco or snuff in his district, the place where such manufacture is carried on, and the number of the manu- factory; and he shall enter in said record, under the name of each manufacturer, a copy of every inventory required by law to be made by such manufacturer, and an abstract of his monthly returns; and he shall cause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not be thereafter changed, except for reasons satisfactory to himself and approved by the Commissioner of Internal Revenue." Sec. 34. That section thirty-three hundred and eighty-nine of the Revised Statutes, as amended by section sixteen of the act of March first, eighteen hundred and seventy -nine, be, and the same is hereby amended so as to read as follows: " Every collector shall keep a record, in a book provided for that purpose, to be open to the inspection of only the proper officers of internal revenue, including deputy collectors and internal-revenue agents, of the name and residence of every person engaged in the manufacture of cigars in his district, the place where such manu- facture is carried on, and the number of the manufactory ; and he shall enter in said record, under the name of each manufacturer an abstract of his inventory and monthly returns ; and he shall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereafter be changed." Sec. 35. That section three thousand three hundred and eighty- seven of the Revised Statute;^ as amended by section sixteen of the act of March first, one thousand eight hundred and seventy-nine, 108 be, and the same is hereby, amended by striking from the said section the following words, namely: "five hundred dollars, with an ad- ditional one hundred dollars for each person proposed to be em- ployed by him in making cigars," and inserting in lieu of the words so stricken out the words: "on-? hundred dollars." Sec. 36, That an internal-revenue tax of ten dollars per pound shall be levied and collected upon all opium manufactured in the United States for smoking purposes; and no person shall engage in such manufacture who is not a citizen of the United States and who has not given the bond required by the Commissioner of Internal Revenue New matter. ► Sec. 37. That every manufacturer of such opium shall file with the collector of internal revenue of the district in which his manu- factory is located such notices, inventories, and bonds, shall keep such books and render such returns of material and products, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secre- tary of the Treasury, may, by regulation, require. But the bond re- quired of such manufacturer shall be with sureties satisfactory to the collector of internal revenue and in a penal sum of not less than five thousand dollars ; 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 instructions of the Commissioner of In- ternal Revenue. New matter. Sec. 38. That all prepared smoking opium imported into the United States shall, before removal from the custom-house, be duly stamped in such manner as to denote that the duty thereon has been paid ; and that all opium manufactured in the United States for smoking purposes, before being removed from the place of manu- facture, whether for consumption or storage, shall be duly stamped in such permanent manner as to denote the payment of the internal- revenue tax thereon. Sec. 39. That the provisions of existing laws governing the en- graving, issue, sale, accountability, effacement, cancellation, and de- struction of stamps relating to tobacco and snuff, as far as applica- ble are hereby made to apply to stamps provided for by the preced- ing section. New matter. Sec. 40. That a penalty of not more than one thousand dollars, or imprisonment not more than one year, or both, in the discretion of the court shall be imposed for each and every violation of the pre- ceding sections of this act relating to opium by any person or per- sons; and all prepared smoking opium wherever found within the United States without stamps required by this act shall be forfeited. New matter. Sec. 41. That wholesale dealers in oleomargarine shall keep such books and render such returns in relation thereto as the Commis- sioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require, and such books shall be open at all times to the inspection of any internal-revenue officer or agent. New matter. 109 Sec. 42. That any producer of pure sweet wines, who is also a dis- tiller, authorized to separate from fermented grape-juice, under internal-revenue laws, wine spirits, may use, free of tax, in the prep- aration of such sweet wines, under such regulations and after the filing of such notices and bonds, together with the keeping of such records and the rendition of such reports as to materials and pro- ducts, as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury may prescribe, so much of such wine spirits so separated by him as may be necessary to fortify the wine for the preservation of the saccharine matter contained therein : Provided, That the wine spirits so used free of tax shall not be in excess of the amount required to introduce into such sweet wines in alcoholic strength equal to fourteen per centum of the volume of such wines after such use : Provided further, That such wine contain- ing after such fortification more than twenty-four per centum of alco- hol, as defined by section thirty-two hundred and forty-nine of the Revised Statutes, shall be forfeited to the United States : Provided further, That such use of wine spirits free from tax shall be con- fined to the months of August, September, October, November, December, January, February, March, and April of each year. The Commissioner of Internal Revenue, in determining the liability of any distiller of fermented grape-juice to assessment under section thirty-three hundred' and nine of the Revised Statutes, is authorized to allow such distiller credit in his computation for the wine spirits used by him in preparing sweet wine under the provisions of this section. New matter. Sec. 43. That the wine spirits mentioned in section fifty-three of this act is the product resulting from the distillation of fermented grape juice, and shall be held to include the product commonly known as grape brandy ; and the pure sweet wine which may be fortified free of tax, as provided in said section, is fermented grape- juice only, and shall contain no other substance of any kind what- ever introduced before, at the time of, or after fermentation, and such sweet wine shall contain not less than four per centum of sac- charine matter, which saccharine strength may be determined by testing, with Balling's saccharometer or must-scale, such sweet-wine, after the evaporation of the spirit contained therein, and restoring the sample tested to original volume by addition of water. New matter. Sec. 44. That any person who shall use wine spirits, as defined by section fifty-four of this act, or other spirits on which the internal- revenue tax has not been paid, otherwise than within the limitations set forth in section fifty-five of this act, and in accordance with the regulations made pursuant to this act, shall be liable to a penalty of double the amount of the tax on the wine spirits or other spirits so unlawfully used. Whenever it is impracticable in any case to ascer- tain the quantity of wine spirits or other spirits that have been used in violation of this act in mixtures with any wines, all alcohol con- tained in such unlawful mixtures of wine with wine spirits or other spirits in excess of ten per centum shall be held to be unlawfully used : Provided, however, That if water has been added to such un- lawful mixtures, either before, at the time of, or after such unlaw- ful use of wine-spirits or other spirits, all the alcohol contained therein shall be considered to have been unlawfully used. In refer- no ence to alcoholic strength of wines and mixtures of wines with spiritji in this act the measurement is intended to be according to volume and not according to weight. New matter. * Sec. 45. That under such regulations and official supervision, and upon the execution of such entries and the giving of such bonds, bills of lading, and other security as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, any producer of pure sweet wines as defined by this act may withdraw wine spirits from any special bonded ware-houB6 free of tax, in original packages, in any quantity not less than eighty wine-gallons, and may use so much of the same as may be required by him, under such regulations, and after the filing of such notices and bonds, and the keeping of such records, and the rendition of such reports as to materials and products and the disj^osition of the same as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, shall prescribe, in fortifying the pure sweet wines made by him, and for no other purpose, in accord- ance with the limitations and provisions as to uses, amount to be used, and period for using the same set forth in section fifty-three of this act; and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized, when- ever he shall deem it to be necessary for the prevention of viola- tions of this law, to prescribe that wine-spirits withdrawn under this section shall not be used to fortify wines except at a certain dis- tance prescribed by him from any distillery, rectifying-house, winery, or other establishment used for producing or storing distilled spirits, or for making or storing wines other than wines which are so forti- fied, and that in the building in which such fortification of wines, is practiced no wines or spirits other than those permitted by his regu- lation shall be stored. The use of wine-spirits free of tax for the fortification of sweet wines under this act shall be begun and com- pleted at the vineyard of the wine-grower where the grapes are crushed and the grape juice is expressed and fermented, sucn use to be under the immediate supervision of an officer of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury; and the Commissioner of Internal Revenue shall provide by regula- tions the time within which wines so fortified with the wine spirits so withdrawn may be subject to inspection, and for final accounting for the use of such wine-spirits and for rewarehousing or for pay- ment of the tax on any portion of such wine spirits which remain not used in fortifying pure sweet wines. New matter. Sec. 46. That wine-spirits may be withdrawn from special bonded warehouses at the instance of any person desiring to use the same to fortify any wines, in accordance with commercial demands of foreign markets, when such wines are intended for exportation, without the payment of tax on the amount of wine spirits used in such fortifica- tion, under such regulations, and after making such entries, and executing and filing with the collector of the district from which the removal is to be made such bonds and bills of lading, and giving ijuch other additional security to prevent the use of such wine-spirita Ill free of tax otherwise fhan in the fortification of wine intended for exportation, and for the due exportation of the wine so fortified, as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury; and all of the pro- visions of law governing the exportation of distilled spirits free of tav, so far as applicable, shall apply to the withdrawal and use of wine-spirits and the exportation ot the same in accordance with this section ; and the Commissioner of Internal Revenue is author- ized, subject to approval by the Secretary of the Treasury, to pre- scribe that wine-spirits intended for the fortification of wines under this section shall not be introduced into such wines except under the immediate supervision of an officer of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages con- taining such wines as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Whenever such wine-spirits are withdrawn as provided herein for the fortification of wines intended for exportation by sea they shall be introduced into such wines only after removal from storage and arrival alongside of the vessel which is to transport the same ; and whenever transportation of such wines is to be effected by land car- riage the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe such regulations as to sealing packages and vehicles containing the same, and as to the supervision of transportation from the point of departure, which point shall be determined as the place where such wine-spirits may be introduced into such wines to the point of destination as may be necessary to insure the due exportation of such fortified wines. •• New matter. Sec. 47. That all provisions of law relating to the re-importation of any goods of domestic growth or manufacture which were origi- nally liable to an internal-revenile tax shall be, as far as applicable, enforced against any domestic wines sought to be re-imported ; and duty shall be levied and collected upon the same when re-imported, as an original importation. New matter. Sec. 48. That any person using wine spirits or other spirits which have not been tax-paid in fortifying wine otherwise than as pro- vided for in this act, shall be guilty of a misdemeanor, and shall, on conviction thereof, be punished for each offense by a fine of not more than two thousand dollars, and for every offense other than the first also by imprisonment for not more than one year. Sec. 49, That wine spirits used in fortifying wines m.a,j be recov- ered from such wine only on the premises of a duly authorized grape- brandy distiller; and for the purpose of such recovery wines so for- tified may be received as material on the premises of such a distiller, on a special permit of the collector of internal revenue in whose dis- trict the distillery is located ; and the distiller will be held to pay the tax on a product from such wines as will include both the alcoholic strength therein produced by the fermentation of the grape-juice and that obtained from the added distilled spirits. New matter. Sec. 50. That on and after the day when this act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchan- 112 dise previously entere. Sec, 15 Prescribes mode of appeal on question of classification to the cir- cuit court, and thence to the Supreme Couit, and how Qoal judgment shall be satisfied. Sec. 16. General appraisers authorized to administer oatlis, and cite parties before them ; and with power to com- pel production of papers, and to take testimony in writing. Sec. 17. Penalty forviolation of preceding section. Penalty for false swearing. Sec. 18. Decisions of general a]iprai8cr8 to be tiled, and to be oi)en to public inspection; to be reported to Secre- tary of Treasury and board of general appraisers vvith samples. Abstract of decisions to be made and published once each week. Sec. 19. Definition of "value" or "actual market value" as used in this act; Duty on unusual coverings. Sec. 20. Goods in bonded wareliouse may be withdrawn within three years from entry on payment of duty in force at time of withdrawal. Sec. 21. Burden of proof in customs cases to lie on the claimant of goods. Sec. 22. Fees abolished in customs cases ; declarations substituted for oaths, and penalties of section 6 applied to them. Sec. 23. Damage allowance abolished. Owner may abaudon goods to Gov- ernment, if amounting to 10 percent, or over of invoice. Sec. 24. Provides for refund of excess of overpayment in customs duties, and makes a permanent appropriation. Secretary of Treasury to give a year- ly detailed statement of such refunds. Sec. 25. Prohibits liability of collector for acts performed or decisions ren- dered in connection with values and classitications .and rates of duty. Secs.2G,27. Makes the givingorsolicitiug of bribes or presents to or by officers of United States a penal ofl'ense. Sec. 28. Authorizes passage of baggage in transit to a foreign country witli- out payment of duty. Ssc. 29. Eep ealing boctlou. U7 [Public— No. 145.] An act to Bimplif y the laws in relation to the :;ollection of the revenues. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all merchan- dise imported into the United States shall, for the purpose of this act, be deemed and held to be the property of the person to whom the merchandise may be consigned ; but the holder or any bill of lading consigned to order and indorsed by the consignor shall be deemed the consignee thereof ; and in case of the abandonment of any mer- chandise to the underwriters the latter may be recognized as the consignee. Sec. 2. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importa- tions shall be made or if purchased in the currency actually paid therefor, shall contain a correct description of such merchandise, and shall be made in triplicate or in quadruplicate in case of mer- chandise intended for immediate transportation without appraise- ment, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by pur- chase, or by the duly authorized agent of such purchaser, manufact- urer, or owner. Sec. 3. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consul, vice consul, or commer- tial agent of the United States of the consular district in which the merchandise was manufactured or purchased as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true, and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, and the actual cost thereof and of all charges thereon, as provided by this act ; and that no discounts, bounties, or drawbacks are con- tained in the invoice but such as have been actually allowed thereon ; and when obtained in any other manner than by purchase, the actual market value or wholesale price thereof at the time of expc^rtation to the United States in the principal markets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordi- nary course of trade, in the usual wholesale quantities, and that it includes all charges thereon as provided by this act ; and the actual quantity thereof ; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to any one. K the merchandise was actually purchased, the decla- ration shall also contain a statement that the currency in which such 119 120 invoice is made out is that which was actually paid for ilic merchan- dise by the purchaser. •Sec. 4. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding one hun- dred dollars in dutiable value shall be admitted to entry without the production of a duly-certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collector or his deputy, showing why it is impracticable to produce such invoice ; and no entry shall be made in the absence of a certified invoice, upon afifidavit as aforesaid, unless such affidavit be accom- panied by a statement in the form of an invoice, or otherwise, show- ing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase,the actual market value or wholesale price thereof at the time of exportation to the United States, in the prin- cipal markets of the country from which the same has been imported ; which statement shall be verified by the oath of the owner, impor- ter, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be law- ful for the collector or his deputy to examine the deponent under oath touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account, in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof ; and in default of such produc- tion when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, pen- alty, or forfeiture incurred under this act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded ; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof : Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding one hundred dollars in value is made by a statement in the form of an invoice the collector shall require a bond for the production of a duly certified invoice. Sec. 5. Thatwhenever merchandise imported into the United States is entered by invoice, one of the following declarations, according to the nature of the case, shall be filed with the collector of the port, at the time of entry by the owner, importer, consignee, or agent ; which declaration so filed shall be duly signed by the owner, importer, consignee, or agent, before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, who may be (designated by the Secretary of the Treasury to receive such declarations and to certify to the identity of the persons making them, under regulations to be prescribed by the Secretary of the Treasury ; and every officer so designated shall file with the collector of the port a copy of his official signature and seal : Provided. That if any of the invoices or bills of lading of any merchandise imported in any one vessel, which should otherwise be embraced in said entry, have not been received at the date of the 121 entry, the declaration may state the fact, and thereupon such mer- chandise of Avhich the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently. DECLARATION OP CONSIGNEE, IMPORTER, OR AGENT. I , do solemnly and truly declare that I am the con- signee [importer or agent] of the merchandise described in the an- nexed entry and invoice ; that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received of all the goods, wares, and merchandise imported in the whereof is master, from , for account of any person whomsoever for whom I am authorized to enter the same ; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other in- voice or bill of lading of the said goods, wares, and merchandise ; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading ; that nothing has been, on my part, nor to my knowledge on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made ; and that if at any time hereafter I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief [ insert the name and residence of the owner or owners] is [or are] the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry ; that the invoice now produced by me exhibits the actual cost (if purchased) or the actual market value or wholesale price (if other- wise obtained) at the time of exportation to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for ship- ment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same. DECLARATION OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN ACTUALLY PURCHASED. I, do solemnly and truly declare that I am tftie owner of the merchandise described in the annexed entry and invoice ; that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise im- ported by or consigned to me, in the whereof IS master, from ; that the invoice and entry which I now pro- duce contain a just and faithful account of the actual cost of the said goods, wares, anl merchandise and include and specifies the value of all cartons, cases, crates, boxos, sacli s, and coverings of any 122 kind, and all other costs, charges, and expenses incident tc placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the same ; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actua Uy received them. And I further solemnly and truly declare that I have not in the said entry or invoice con- cealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise ; that to the best of my knowledge and bei lief the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made ; and that if at any time hereafter I discover any error in the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the sapie known to the collector of this district. DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE MER- CHANDISE HAS NOT BEEN ACTUALLY PURCHASED. I, , do solemnly and truly declare that I am the owner (or manufacturer) of the merchandise described in the annexed en- try and invoice; that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me in the , whereof is master, from ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that nevertheless the invoice which I now produce contains a just and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of myself or partners) ; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and is the price which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their pres- ent condition, and includes and specifies, the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs and charges incident to placing said goods, wares, and merchandise in condition packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the said goods, wares, and merchandise; that the said in- voice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly declare that I have not in the said entry or in- voice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; and that if at any time hereafter I 123 discover any error in the said invoice, or in th« account now produced of the said goods, wares, and merchandise, or receive any other in- voice of the same, I will immediately make the same known to the collector of this district. Sec. 6. That any person who shall knowingly make any false state- ment in the declarations provided for in the preceding section, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, oft conviction thereof, be pun- ished by a fine not exceeding five thousand dollars, or by imprison- ment at hard labor not more than two years, or both, in the discre- tion of the court : Provided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. Sec. 7. That the owner, consignee, or agent of any imported mer- chandise which has been actually purchased, may, at the time when he shall make and verify his written entry of such merchandise, but not afterwards, make such addition in the entry to the cost or value given in the invoice, or pro forma invoice, or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported ; but no such addition shall be made upon entry to the invoice value of any imported merchandise obtained otherwise than by actual purchase ; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchan- dise to be appraised ; and if the appraised value of any article of imported merchandise shall exceed by more than ten per centum the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, a further sum equal to two per centum of the total appraised value for each one per centum that such appraised value exceeds the value declared in the entry ; and the additional duties shall only apply to the particular article or articles in each invoice which are under- valued ; and if such appraised value shall exceed the value declared in the entry more than forty per centum, such entry may be held to be presumptively fraudulent, and the collector of customs may seize such merchandise and proceed as in cases of forfeiture for violations of the customs laws ; and in any legal proceedings which may result from such seizure the fact of such undervaluation shall be presump- tive evidence of fraud, and the burden of proof shall be on the claim- ant to rebut the same, and forfeiture shall be adjudged unless he shall rebut said presumption of fraudulent intent by sufficient evi- dence : Provided, That the forfeitures provided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package ^containing the particular article or articles in each invoice which are undervalued : And provided further, That all additional duties, penalties, or forfeitures, applicable to merchan- dise entered by a duly certified invoice shall be alike applicable to goods entered by a pro forma invoice or statement in form of an in- voice. The duty shall not, however, be assessed upon an amount less than the invoice or entered value. Sec. 8. That when merchandise entered for customs duty has been 124 consigned for sale by or on account of the mannfacturer thereof, to a persoa, agent, partner, or consignee in the United States, such per- son, agent, partner, or consignee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition to the certified invoice or statement in the form of an invoice required by law, a statement signed by such manufacturer, declaring the cost of production of such mer^andise, such cost to include all the ele- ments of cost as stated in section eleven of this act. When mer- chandise entered for customs duty has been consigned for sale by or on account of a person otlier than the manufacturer of such mer- chandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall at the time of the entry of such merchandise present to the collector of customs at the port where such entry is made, as a j)art of such entry, a state- ment signed by the consignor thereof, declaring that the merchan- dise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements required by this section shall be made in tripli- cate, and shall bear the attestation of the consular officer of the United "States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his ac- count, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the coliector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. Sec. 9. That if any owner, importer, consignee, agent, or other per- son shall make or attempt to make any entry of imported merchan- dise by means of any fradulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fradulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall be deprived of the lawful duties, or any por- tion thereof, accruing upon the merchandise, or any portion there- of, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from the person making the entry, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates ; and such person shall, upon conviction, be fined for each offense a sum not exceed- ing five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court. Sec. 10. That it shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and ap- praise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of 125 yards, parcels, or quantities, and actual market vulue or wliolesale price of every of them, as the case may require. Sec. 11, That when the actual market value, as herein defined, of any article of imported merchandise wholly or partially manufact- ured and subject to ad valorem duty, or to duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising ojQicer, the appraiser or appraisers shall use all available means to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manu- facture; such cost of production to include cost of materials and of fabrication, all general expenses covering each and every outlay of whatsoever nature incident to such production, together with the expense of preparing and putting up such merchandise ready for shipment, and an addition of eight per cent, upon the total cost as thus ascertained; and in no such case shall such merchandise be ap- praised upon original appraisal or re-appraisement at less than the total cost of production as thus ascertained. Sec. 12. That there shall be appointed by the President, by and with the advice and consent of the Senate, nine general appraisers of merchandise, each of whom shall receive a salary of seven thou- sand dollars a year. Not more than five of such general appraisers shall be appointed from the same political party. They shall not be engaged in any other business, avocation, or employment, and may be removed from office at any time by the President for inefficiency, neglect of duty, or malfeasance in office. They shall be employed at such ports and within such territorial limits, as the Secretary of the Treasury may from time to time prescribe, and are hereby authorized to exercise the powers, and duties devolved upon them by this act and to exercise, under the general direction of the Sec- retary of the Treasury, such other supervision over appraisements , and classifications, for duty, of imported merchandise as may be needful to secure lawful and uniform appraisements and classifica- tions at the several ports. Three of the general appraisers shall be on duty as a board of general appraisers daily (except Sunday and legal holidays) at the port of New York, during the business hours prescribed by the Secretary of the Treasury, at which port a place tor samples shall be provided, under such rules and regulations as the Secretary of the Treasury may from time to time prescribe, which shall include rules as to the classes of articles to be aeposited, the time of their retention, and as to their disposition, which place of samples shall be under the immediate control and^direction of the board of general appraisers on duty at said port. Sec. 13.' That the appraiser shall revise and correct the reports of the assistant appraisers as he may judge proper, and the appraiser, or, at ports where there is no appraiser, the person acting as such, shall report to the collector his decision as to the value of the mer- chandise appraised. At ports where there is no appraiser, the cer- tificate of the customs officer 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 ap- praisement of such merchandise. If the collector shall deem the appraisement of any imported merchandise too low he may order a reappraisement, which shall be made by one of the general apprais- ers, or, if the importer, owner, agent, or consignee of such merchan- dise shall be dissatisfied with the appraisement thereof, and shall have complied with the requirements of law with respect to the 126 entry and appraisement of merchandise, he may, within two days thereafter give notice to the collectoi, in writing, of such dissatisfac- tion, on the receipt of which the collector shall at once direct a re- appraisement of such merchandise by one of the general appraisers. The decision of the appraiser or the person acting as such (in cases where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or of the general appraiser in cases of re-appraisement, shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein, unless the importer, owner, consignee, or agent of the mer- chandise shall be dissatisfied with such decision, and shall, within two days thereafter give notice to the collector in writing of such dissatisfaction, or unless the collector shall deem the appraisement of the merchandise too low, in either case the collector shall trans- mit the invoice and all the papers appertaining thereto to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein, and the collector or the person acting as such shall ascertain, fix, and liquidate the rate and amount of duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law. Sec. 14. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within ten days after " but not before " such ascertainment and liqui- dation of duties, as well in cases of merchandise entered in bond as for consumption, or within ten days after the payment of such fees, charges, and exactions, if dissatisfied with such decision give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, and if the merchandise is entered for con- sumption shall pay the full amount of the duties and charges ascer- tained to be due thereon. Upon such notice and payment the col- lector shall transmit the invoice and all the papers and exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclu- sive upon all persons interested therein, and the record shall be trans- mitted to the proper collector or person acting as such who shall liquidate the entry accordingly, except in cases where an application shall be filed in the circuit court within the time and in the manner provided for in section fifteen of this act. Sec. 15. That if the owner, importer, consignee, or agent of any imported merchandise, or the collector, or the Secretary of the Treas- ury, shall be dissatisfied with the decision of the board o£ general 127 appraisers, as provided for in section fourteen of this act, as to the construction ot the law and the facts respecting the classification of such merchaixdise and the rate of duty imposed thereon under such classification, they or either of them, may, within thirty days next after such decision, and not afterwards, apply to the circuit court of the United States within the district in which the matter arises, for a review of the questions of law and fact involved in such decision. Such application shall be made by filing in the office of the clerk of said cir- cuit court a concise statement of the errors of law and fact complained of, and a copy of such statement shall be served on the collector, or on the importer, owner, consignee, or agent, as the case may be. There- upon the court shall order the board of appraisers to return to said cir- cuit court the record and the evidence taken by them, together with a certified statement of the facts involved in the case, and their decis- ions thereon; and all the evidence taken by and before said apprais- ers shall be competent evidence before said circuit court; and within twenty days after the aforesaid return is made the court may, upon the application of the Secretary of the Treasury, the collector of the Eort, or the importer, owner, consignee, or agent, as the case may e, refer it to one of said general appraisers, as an officer of the court, to take and return to the court such further evidence as may be offered by the Secretary of the Treasury, collector, importer, owner, consignee, or agent, within sixty days thereafter, in such order and under such rules as the court may prescribe; and such further evidence with the aforesaid returns shall constitute the record upon which said circuit court shall give priority to and proceed to hear and determine the questions of law and fact involved in such decision, respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, and the de- cision of such court shall be final, and the proper collector, or per- son acting as such, shall liquidate the entry accordingly, unless such court shall be of opinion that the question involved is of such im- portance as to require a review of such decision by the Supreme Court of the United States, in which case said circuit court, or the judge making the decision may, within thirty days thereafter, allow an appeal to said Supreme Court; but an appeal shall be allowed on the part of the United States whenever the Attorney-General shall apply for it within thirty days after the rendition of such decision. On such original application, and on any such appeal, security for damages and costs shall be given as in the case of other appeals in cases in which the United States is a party. Said Supreme Court shall have jurisdiction and power to review such decision, and shall give priority to such cases, and may affirm, modify, or reverse such decision of such circuit court, and remand the case with such orders as may seem to it proper in the premises, which shall be executed accordingly. All final judgments, when in favor of the importer, shall be satisfied and paid by the Secretary of the Treasury from the permanent indefinite appropriation provided for in section twenty- three of this act. For the purposes of this section the circuit courts of the United States shall be deemed always open, and said circuit courts, respectively, may establish, and from time to time alter, rules and regulations not inconsistent herewith for the procedure in such cases as they shall deem proper. Sec. 16. That the general appraisers, or any of them, are hereby authorized to administer oaths, and said general appraisers, the boards of general appraisers, the loi*al appraisers or the collectors, 128 as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person touching any matter or thing which they, or either of them, may deem material respecting any imported merchandise, in ascertaining the dutiable value or classification thereof ; and they, or either of them, may require the production of any letters, accounts, or in- voices relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed in the oflSce of the collector, and preserved for use or reference until the final decision of the collector or said board of appraisers shall be made respecting the valuation or classification of said merchandise, as the case may be. Sec. 17. That if any person so cited to appear shall neglect or refuse to attend, or shall decline to answer, or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by a general appraiser, or a board of general appraisers, or a local appraiser or a collector, 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 general appraiser, or board of general appraisers, or local ap- praiser, or collector, where there is no appraiser, may make of the merchandise, shall be final and conclusive ; and any person who shall willfully and corruptly swear falsely on an examination before any general appraiser, or board of general appraisers^ or local ap- praiser, or collector, shall be deemed guilty of perjury ; and if he is the owner, importer, or consignee, the merchandise shall be for- feited. Sec. 18. That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treas- ury. All decisions of the general appraisers shall be reported forth- with to the Secretary of the Treasury and to the board of general appraisers on duty at the port of New York, and the report to the board shall be accompanied, whenever practicable, by samples of the merchandise in question, and it shall be the duty of the said board, under the direction of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the appraisers as they may deem important, and of the decisions of each or the general appraisers and boards of general appraisers, which abstract shall contain a general description of the merchandise in question, and of the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designa- tion, to samples deposited in the place of samples at New York, and such abstract shall be issued from time to time, at least once in each week, for the information of customs officers and the public. Sec. 19. That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the act- ual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States, in the principal markets of the country from whence imported, and in the condition in which such merchandise is there bought and sold for exportation to the United States, or consigned to the United States for sale, including the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other 12D costs, chaiges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use other- wise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be sub- ject if separately imported. That the words "value" or " actual market value" whenever used in this act or in any law relating to the appraisement of imported mercliandise shall be construed to mean the actual market value or wholesale price as defined in this section. Sec. 20. Any merchandise deposited in any public or private bonded-warehouse may be withdrawn for consumption within three years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal : Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perish- able or explosive articles. Sec. 21. That in all suits or informations brought, where any sei/.ure has been made pursuant to any act providing for or regulat- ing the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant : Provided, That probable cause is shown for such prose- cution, to be judged of by the court. Sec. 23. That all fees exacted and oaths administered by officers of the customs, except as provided in this act, under or by virtue of existing laws of the United States, upon the entry of imported goods and the passing thereof through the customs, and also upon all entries of domestic goods, wares, and merchandise for exporta- tion, be, and the same are hereby, abolished ; and in case of entry of merchandise for exj^ortation, a declaration, in lieu of an oath, shall be filed, in such form and under such regulations as may be prescribed by the Secretary of the Treasury ; and the penalties pro- vided in the sixth section of this act for false statements in such declaration shall be applicable to declarations made under this sec- tion : Provided, That where such fees, under existing laws, consti- ■ tute, in whole or in part, the compensation of any officer, such offi- cer shall receive, from and after" the passage of this act, a fixed sum for each year equal to the amount which he would have been en- titled to receive as fees for such services during said year. Sec. 23. That no allowance for damage to goods, wares, and mer- chandise imported into the United States shall hereafter be made in the estimation and liquidation of duties thereon ; but the importer thereof may, within ten days after entry, abandon to the United States all or any portion t)f goods, wares, and merchandise included in any invoice, and be relieved from the payment of the duties on the portion so abandoned : Provided, That the portion so aban- doned shall amount to ten per centum or over of the total value or quantity of the invoice ; and the property so abandoned shall be sold by public auction or otherwise disposed of for the account and credit of the United States under such regulations as the Secretary of the Treasury may prescribe. Sec. 24. That whenever it shall be shown to the satisfaction of the Secretary of the Treasury ihat, in any case of unascertained or estimated duties, or payments made upon appeal, more money has 3(3!)5 9 130 been paid to or deposited with, a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treas- ury not otherwise appropriated. The necessary moneys tlierefor are hereby appropriated, and this appropriation shall be deemed a per- manent indefinite appropriation ; and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any en- try or liquidation, for or against the United States, at any time within one year of the date of such entry, but not afterwards : Provided, That the Secretary of the Treasury shall in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made. Sec. 25. That from and after the taking effect of this act no col- lector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchan- dise might, under this act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers pro- vided for in this act. Sec. 26. That any person who shall give, or offer to give or promise to give any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise including herein any baggage, or of the liquidation of the entry thereof, or shall by threats or de- mands, or promises of any character attempt to improperly influ- ence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding two thousand dollars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent, and not done with an unlawful intention. Sec. 27. That any officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact_ or receive from any person, directly or indirectly, any money or thing of value, in connection with or pertaining to the importation, appraise- ment, entry, examination, or inspection of goods, wares, or merchan- dise, including herein any baggage, or liquidation of the entry thereof, on conviction thereof, shall be fined not exceeding five thousand dollars, or be imprisoned at hard labor not more than two years, or both, in the discretion of the court. And evidence of such soliciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such, soliciting, demanding, exacting, or receiving was contrary 131 to la-w, and shall put upon the accused the burden of proving that such act was innocent and not witli an unlawful intention. Sec. 28. That any baggage or personal effects arriving in the United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment or exaction of any im- port duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regu- lations as the Secretary of the Treasury may prescribe. Sec. 29. That sections twenty-six hundred and eight, twenty-eight hundred and thirty-eight, twenty-eight hundred and thirty-nine, twenty-eight hundred and forty-one, twenty-eight hundred and forty-three, twenty-eight hundred and forty-five, twenty -eight hun- dred and fifty-three, twenty-eight hundred and fifty-four, twenty- eight hundred and fifty-six, twenty -eight hundred and fifty -eight, twenty-eight hundred and sixty, twenty-nine hundred, and twenty- nine hundred and two, twenty-nine hundred and five, twenty-nine hundred and seven, twenty-nine hundred and eight, twenty-nine hundred and nine, twenty-nine hundred and twenty-two, twenty- nine hundred and twenty-three, twenty -nine hundred and twenty- four, twenty-nine hundred and twenty-seven, twenty-nine hundred and twenty-nine, twenty-nine hundred and thirty, twenty-nine hun- dred and thirty-one, twenty-nine hundred and thirty-two, twenty- nine hundred and forty -three, twenty-nine hundred and forty-five, twenty-nine hundred and fifty-two, three thousand and eleven, three thousand and twelve, three thousand and twelve and one half, three thousand and thirteen, of the Revised Statutes of the United States, be, and the same are hereby, repealed, and sections nine, ten, eleven, twelve, fourteen, and sixteen of an act entitled "An act to amend the customs-revenue laws and to repeal moieties," approved June twenty- second, eighteen hundred and seventy-four, and sections seven, eight, and nine of the act entitled "An act to reduce internal-revenue taxa- tion, and for other purposes," approved March third, eighteen hun- dred and eighty-three, and all other acts and parts of acts inconsistent with the provisions of this act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications ; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed, and all penalties or forfeitures or liabilities incurred prior to the passage of this act under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed. All acts of limitation, whether applicable to civil causes and pro- ceedings or to the prosecution of offenses or for the recovery of pen- alties or forfeitures embraced in or modified, changed, or repealed by this act, shall not be affected thereby ; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be com- menced and prosecuted within the same time and with the same effect as if this act had not been passed. And provided further, That nothing in this act shall be construed to repeal the provisions of sec- tion thi-ee thousand and fifty-eight of the Revised Statutes as 132 amouded by the act approved February twenty-tbird, eigliteen hun- dred and eighty-seven, in respect to the abandonment of merchan- dise to Tindetwriters or the salvors of property, and the ascertainment of duties thereon. , ^ , -. Sec. 30. That this act shall take effect on the first day of August, eighteen hundred and ninety, except so much of section twelve aa provides for the appointment of nine general appraisers^ which shall take effect immediately. Appi'Qved^ Jufte 10, 1800. UNIVERSITY OF CALIFORNIA LIBRARY Los Angeles This book is DUE on the last date stamped below. 4i«!^ lECn) LB-URL JAN 1 5 ^984 ^ >p^g2lB^ // jgfffiW^ APR 3 01387 APRl6 2fl(l7 Form L9 — 15m-10/48(BjL0£ .9)444^ . .,, ^., ^ . ..J THB UBEAST LOS Astemssm /^ liiiiiiiyii UC SOUTHERN REGIONAL LIBRARY FACILITY AA 001 146 319 7 M IIJ 6084 1890