U. S. IMPORT DUTIES, UNDER EXISTING LAWS AND DECISIONS, AND DIGEST OF THE TARIFF LAWS. JULY 1, 1888. WITH AX APPENDIX, CONTAINING TABLES OF FOREIGN MONEYS, WEIGHTS AND MEASURES, REDUCED TO UNITED STATES STANDARD. AND RATES OF TARE. COMPILED BY SAMUEL T. MORGAN, CUSTOM HOUSE BROKER AND COUNSELLOR, BALTIMORE. SIXTH EDITION. BALTIMORE : NEW YORK: CUSHINGS & BAILEY. BAKER, VOORHIS & CO. 1883. Entered according to Act of Congress, in the year 1883., BY SAMUEL T. MORGAN, In the office of the Librarian of Congress, at Washington . ~ & BALTIMORE: \VM. K. BOYLE & SON, PRINTERS. PREFACE TO FIRST EDITION PUBLISHED IX 1871. In presenting this Manual to the public, the compiler deems it only neces- sary to remark that an experience in the business of Custom-House Broker for upwards of Twelve Years, justifies his recommending it as a reliable work ; and it may be readily inferred what amount of labor and research was required in its compilation, when it is considered that the provisions of the tariff laws, now in force, date back as far as the Act of August 30, 1842. The Manual will be found to contain a Digest of the Tariff Laws from August 30, 1842, to date, thus covering the changes made at the last session of Congress, and a Schedule of the Rates of duties, alphabetically arranged, (each article bearing reference to the paragraphs of the Digest which prescribes the rate of duty,) and, in addition, numerous Extracts from Important Decisions of the Treasury Department and Explanatory Notes, with an Appendix of Tables of Foreign Moneys, Weights, and Measures, reduced to the United States standard, Rates of Tare, Rates of Drawback, and other important Reg- ulations of the Customs, which cannot fail to prove of service, not only to the importer, but also to those dealing in imported articles and to the general business public. PREFACE TO SIXTH EDITION. The former Editions of the Manual having met with such flattering success, the compiler has been encouraged to issue u The Sixth Edition," revised to conform to the new laV of March 3, 1883, which he presents to the public with full assurance of its reliability and correctness. In the preparation of this edition, the compiler has been assisted by Mr. Win. H. Masson, of Baltimore, whose practical experience in matters connected with the Tariff, embraces a period of near twenty years. PLAN OF COMPILATION. The Digest contains the various TARIFF LAWS in force on and after July 1, 1883, and the laws appertaining to Entry, Appraisal and Warehousing of Im- ports, drawbacks upon Exports. &c., with decisions of the Treasury Depart- ment bearing upon the same. The paragraphs are consecutively numbered to facilitate reference from the u Schedxile of Duties." The " SCHEDULE " contains the Rates of Duties upon every article imported, alphabetically arranged, and each article bears numerical reference to the para- graph of the law imposing the duty or providing for the classification, for the assessment of duty. The decisions referred to throughout the Schedule, are those rendered by the Treasury Department. See " Note " on page 174. CONTENTS. PART I. PAGE. Act ^fitrcli 24, 1874, To establish bonded warehouses for storing and cleansing of rice intended for exportation 1 Act June 22, 1874, To amend the customs revenue laws and to repeal moieties : Fines, &c. to be paid into the Treasury 2 Compensation to informers, &c. seizing smuggled goods 2 Production of books, &c. in suits 3 Claim of informer to be certified 3 Officers not to receive, part of informer's fee, except, &c 3 Who may testify 4 Entry of mdse. over $100 in value without certified invoice, when allowed 4 Fraudulent or false invoices 5 To whom violations to be reported, and petition for relief 6 Officers when deemed guilty of felony 7 Application for remissions of fines 7 Liquidation of entry when conclusive 8 Suit to be commenced within three years '. 8 Secretary of Treasury to control and regulate bonded warehouses, general order stores, &c 8 Cartage to be let to lowest bidder 9 Act June 22, 1874, To admit free of duty merchandise sunk for two years and afterwards recovered 9 Act June 22. 1874, Fish oil and Fish the produce of the Fisheries of Canada, Prince Edward's Island and New Foundland, when free. 10 Entry of Merchandise: Definition of words " Merchandise," " Port," and '' Master." 11 Departure from prescribed forms 12 Where vessels from foreign ports may enter and unlade .... 12 Master to make report on arrival of vessel 13 Special report of spirits and wines 13 Exception as to goods destined for foreign port 13 Vessel may proceed to other districts 14 Copy of report and manifest with collector's certificate required 14 vi CONTENTS. ENTEY OF MEKCHANDISE. Continued. PAGE. Report or entry in other districts prescribed 15 Owner or consignee to make entry of merchandise 16 Vessel's papers to be produced to collector 17 Importer to make separate entry of spirits and wines 18 Sea stores to be specified, &c 18 Steam vessels may retain coal on board 19' Entry of baggage and tools 19 Penalty for concealing dutiable articles in baggage 20' Baggage in transit to a foreign country 20- Cigars restrictions upon importation 20 Oaths before whom to be taken 20' Manifests of cargo of vessels what to contain, &c 21 Entry of merchandise intended for Albany, Augusta, Pilatka, Bay- port, Selma, Houston, Ports upon the Mississippi and its tributa- ries, and Vallejo 24 Schedule of merchandise and estimate of duties 25- Entry of Merchandise, inspection of manifests, &c 26 Vessels bound for Natchez or Vicksburgh 27, Vessels bound for any district in Connecticut or for Burlington 28 ; Vessels bound up James River 28. Vessels bound for Petersburgh or Richmond 29' Invoices what to contain 29 > Forfeiture when cost is not set forth in invoice 29' Collector to take possession when invoice is not correct. 30 Oaths to accompany invoices 30 Bond for production of invoice 30-31 A uthentication of invoices 30 Secretary may admit goods notwithstanding want of invoice 31 Oath where one of the owners resides abroad 32 Effect of omission of Oath 32 Fees for verification of invoice 32 Certificate upon invoice 33 Triplicate invoices and declarations thereto 33 Endorsement of destination upon invoice 33 Change of destination 34 Entry in absence of invoice 35. Countries excepted from foregoing provisions, and entry of mdse. under $100 valuation 35 No entry allowed without invoice, except, &c 35 Restrictions on consular certificates 35 Punishment for attempting to pass false invoices 36 Entry of Mdse. destined for British Possessions 36 Appraisal : Collector may deliver Mdse. not designated for appraisal 38 Additions to entry to make market value, when to be made 38 Number of packages to be opened 39. CONTENTS. vii APPEAISALS. Continued. PAGE. Mode of Appraisal 39 Market value, how determined 40 Different values and qualities in same invoice, how treated 41 Appraisement of Gloves 41 Standard for Sugar, Wool, Vinegar and Liquors 41 Standard weight of Grain 42 Expense of weighing, gauging, &c., when to be paid by owner 42 Allowance of duty on goods deficient 43 Examination of importers respecting market value 43 Storing of merchandise when entry incomplete 44 Goods damaged during the voyage or wrecked 44 Collector may order Re-appraisement 45 Protest against decision of Collector as to Rates of Duty, &c., and appeal therefrom to the Secretary of the Treasury 45 Drugs and Medicines to be examined before entry 46 Exportation of rejected drugs, &c 47 Appraisement at New York 48 Penalty for declining to act as Merchant Appraiser 49 Appraisement at ports where there are no appraisers 49 Additional Duties not fines 50 Secretary of the Treasury, to prescribe Regulations for Appraisal 50 Appraisers' certificate 50 Definition of the words u Ton," " Value " and " Valued." 50 Buildings for Custom House purposes 50 The Bonded and Warehouse System : Leasing and Bonding Warehouses and goods deposited at risk of owners 51 Importer may designate warehouse 52 Goods not entered in time deposited in warehouse 53 Merchandise for Jeffersonville and Albany 54 Custody of Merchandise 54 Time limited for Merchandise to remain in Bonded Warehouse 54 Sale of Perishable, Explosive and Articles liable to depreciation 56 Return of duty upon Merchandise exported from warehouse 56 Withdrawal of Merchandise from warehouse, quantity limited 57 Supplies to Vessels of War 57 No allowance for leakage, &c., while goods in warehouse, except casualties 57 Penalties, Reports and Regulations 58 Transportation of Merchandise in Bond 59 Withdrawal of Merchandise from warehouse for exportation to Mexico and British Provinces 60 Payment : Duties, how payable 62 Disposal of moneys paid under Protest, and suit to recover same 62 viii CONTENTS. PAYMENT. Continued. PAGE. Refunding duties improperly collected 63 Judgments, how payable 63 Drawbacks: Allowance and restrictions upon drawback: Limitation of time for exportation 64 Exportation of Drugs and Chemicals 65 Drawback on articles manufactured of imported materials 65 Railroad iron for repairs or reman ufacture 65 Salt for curing fish 66 Expense of gauging and weighing, to be paid by exporter 66 No drawback after removal from custody 66 Saltpetre manufactured into Gunpowder 66 No drawback allowed on discriminating duties 66 Exportations, in what packages allowed 67 Proceedings respecting invoices of mdse. for exportation 67 Inspection and lading, ten days to complete entry 68 Transportation to another District for exportation 68 Extension of time for entry 69 Debenture certificates 69 Exportation from another District 69 Refusal of Debenture, when 70 Bond for delivery of mdse. at a foreign port, and discharge of bond.. 70 Permanent appropriation for payment of debentures 72 Penalty for relanding goods entered for drawback 72 Penalty for false entry and exception 73 Exportation or Transportation may be made within three years 73 Exportations to British Provinces 73-74 Exportations from Lake Pontchartrain 74 Secretary of the Treasury, to prescribe regulations 74 Provisions applying to Commerce with Contiguous Countries : Manner of importation 75 Mdse. may be imported in any vessel or vehicle ... 75 Entry, inspection, &c. on the Northren and Northwestern frontiers. . . 75 Penalty for obstructing inspection 77 Sealing cars and vessels, proceed to port of destination without in- spection , 77 Search, &c. of buildings, on boundary line 78 Report by masters of foreign vessels 79 Forfeiture for transportation by foreign vessels 79 Report of sea stores, and duty on excess of stores and saloon stores. . 80 Duty on equipments for vessels, except for necessary repairs 81 Vessels in the coasting trade 81 Time for delivery of mdse. taken from one port to another 82 Landing permit for vessel from foreign port 83 CONTENTS. ix PROVISIONS APPLYING TO COMMERCE WITH CONTIGUOUS COUNTRIES. Continued. PAGE, Departure from place where there is no custom house 83 Steam tugs 83 Forms and Penalty for neglect 83 Registered vessels may touch at foreign ports 84 No duty by reason of touching at foreign port 84 Lake Champlain 84 Entry of foreign vessels from British North American 'Provinces 84 Internal Revenue: Trade or Business not to be carried on until tax paid 85 Tax on Retail Dealers in Leaf Tobacco 86 Tax on Dealers in Leaf Tobacco . . .' 101 Tax on Dealers in Tobacco 86 Tax on Dealers in Liquors 101 Standard of proof Spirits 86 Tax on Tobacco, Cigars and Snuffs 114 Imported Tobacco, Cigars and Snuffs 86 Tobacco, Cigars, Cigarettes and Snuff, how to be pacfked 102-103-115 Imported scraps, cuttings, &c. of tobacco transferred to factory 102 Coinage Weights and Measures: Value of foreign coins, how ascertained 88 Value of the sovereign or pound sterling 88 Authorized tables of weights and measures 89-90 Repeal Provisions : What Revised Statutes embrace 90 Acts passed since Dec. 1, 1873, not affected 91 Act January 22, 1875. to amend the customs revenue laws, and to repeal moieties approved June 22, 1 874 92 Act February 8, 1875, to amend existing customs and internal revenue laws and for other purposes 92 Packages (containing free fish,) to pay duty 93 Yellow sheathing metal and yellow metal bolts, how classified 94 Definition of Moisic iron 94 Foreign Bags exported filled, and returned empty 94 Drawback on materials of certain cartridges when exported 95 Act Marcli 3, 1875, to further protect the sinking fund and provide for the exigencies of the government. Melada defined 95 Products of Sugar imported in Bags, &c., considered sugar 95 Drawback on Refined Sugars 95 Act March 3, 1875, restricting the refunding of custom duties, and prescribing certain regulations of the Treasury Department 96 Duties on Imports, when and how refunded 96 Decision of the Secretary of the Treasury on customs duties not to be modified by same or succeeding Secretary, except, &c 96 x CONTENTS. PAGE. Act March 14, 1876, to extend to the Port of Genesee, New York, the privileges of sections 2990 to 2997, of the Revised Statutes, inclu- sive 97 Act May 1, 1876, to provide for the separate entry of packages con- tained in one importation 98 Act June 2O, 187/6, relating to the execution of custom house bonds 99 Act August 15, 1876, Certain products of Hawaiian Islands, to be admitted into the United States free of duty, under certain restrictions. 99 Act June 6, 1878, to provide for the free entry of articles imported for exhibition by societies established for encouragement of the arts or sciences, and for other purposes 100 Act March 1, 1879, to amend the laws relating to Internal Revenue. 101 Act March 3, 1879, Relating to Printed matter and books, imported through the mails. Act March 1O, 188O, to amend Section 3029, of the Revised Statutes. 105 Act June 1O, 188O, to amend the Statutes in relation to Immediate . Transportation of Dutiable Goods, and for other purposes 105 Ports from which dutiable mdse. may be transported without apprais- ment ] 05 Entry of merchandise 106 Common Carriers 106 Invoices in Quadruplicate required 106 Transportation under lock and seal, except, &c 107 Ports to which goods can be transported 108 Restrictions 109 Lien for freight on imported goods . . 109 Act March 6, 1882, to establish a port of delivery at Denver, Colorado 110 Act August 3, 1882. To establish ports of delivery at Kansas City and Saint Joseph, Missouri 110 Act January 9, 1883. Grain of Canadian Farmers may be ground in Mills in the United States Ill Act March 2, 1883. To prevent the importation of adulterated and spurious teas. Act March 3, 1883. An Act to reduce Internal Kev- eiiue Taxation, and tor other purposes. Certain Internal Revenue Taxes Repealed 113 Internal Revenue Tax on Dealers in Tobacco, Manufactures of Cigars, &c 113 Internal Revenue Tax on Snuff, Tobacco, Cigars and Cigarettes 114 Prohibited Importations 115 Importation of Neat Cattle and hides of 116 Protection of Trade Marks 117 Importation in Vessels of certain countries prohibited 117 CONTENTS. xi ACT MARCH 3, 1883. Continued. PAGES. Non-enumerated articles, how classified for duty 117 Re-importation of goods subject to Internal Revenue Tax 118 Discriminating duty on goods imported in Vessels of certain coun- tries 118 Rates of Duties on Imports. Schedule k. Chemical Products 119 " B Earthenware and Glassware 124 C Metals 127 " D Wood and Woodenwares. 134 E Sugar. 135 F Tobacco .....' , 136 " G Provisions 136 " H Liquors 139 " I Cotton and Cotton Goods 140 " J Hemp, Jute and Flax Goods 142 K Wool and Woolens 143 L Silk and Silk Goods 147 " M Books, Papers, &c .. .'. 147 " N Sundries.. 148 The Free List 154 Wrecked Goods, when free 165 Produce of the Forest of Maine when free 166 Machinery imported for repairs free 166 Paintings, Statuary, Works of Art, &c., for Exhibition 166 Materials for construction and repairs of Vessels 167 Peltries, &c. of Indians when free 168 Duty on articles not enumerated, raw or manufactured 168 Repealing certain laws which impose duty on shipping, changes, &c. 168 Oaths prescribed upon entry of merchandise 169-170-171 Mode of Appraisal of merchandise, when market value cannot be ascertained 171 Goods in Warehouse entitled to the benefit of Act March 3, 1883 172 Treaty provisions and suits not effected 172-173 PART II. Schedule of V. N. Import Duties under Existing Laws and Decisions, alphabetically arranged, each article in the Schedule bears reference, by number, to the paragraphs of the law of the corresponding numbers, which paragraphs are consecutively numbered. Extracts from Decisions of the Treasury Department placed as foot notes 175 to 347 xii CONTENTS. APPENDIX. PAGE. Foreign Currencies and their values in United States money 1 Foreign Weights and Measures reduced to United States standard 2 and 3 Pound Sterling reduced to Custom House standard 4 Franc of France, Switzerland and Belgium ; Liva of Italy ; Drachma of Greece and Peseta of Spain, reduced to Custom House standard. 5 Mark of the German Empire reduced to Custom House standard 6 Lineal Yard from of an inch to 100 inches in width reduced to square yards 7 One metre reduced to square yards from to 100 Centimetres wide 8 Rates of Tare . . . . 9 and 10 DIGEST OF THE TARIFF LAWS ACT OF MARCH 24, 1874. [From U. S. Statutes, vol. 18, page 24.] AN ACT tcrestablish bonded warehouses for storing and cleansing of Rice intended for Exportation. [PARAGRAPH 1.*] Be it enacted by the Senate and House of Repre- sentatives of the United States of America in Congress assembled, That from and after the passage of this act importers' bonded warehouses, to be used for the storage and cleansing of imported rice intended for exportation to foreign countries, may be established at any port of entry in the United States, under such rules and regulations as the Secretary of the Treasury may prescribe. (Treas'y Dept. decision No. 1970 prescribes regulations.) ACT OF JUNE 22, 1874. [From U. S. Statutes, vol. 18, page 186.] AN ACT to amend the customs-revenue laws and to repeal moieties. [2.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the thirty-ninth section of the act entitled "An act further to prevent smuggling, and for other purposes," approved July eighteenth, eighteen hundred and sixty-six ; and the second section of the act entitled "An act to regu- late the disposition of the proceeds of lines, penalties, and forfeitures incurred under the laws relating to the customs, and for other pur- poses," approved March second, eighteen hundred and sixty-seven, be, and the same are hereby, repealed. * The paragraphs are consecutively numbered to facilitate reference from the alphabetical Schedule of the Rates of Duties ; the sections are numbered as in the laws. ACT OF JUNE 22, 1874. Fines, &c. to be paid into the Treasury. [3.] Sec. 2. That all provisions of law under which moieties of any fines, penalties, or forfeitures, under the customs-revenue laws, or any share therein, or commission thereon, are paid to informers, or officers of customs, or other officers of the United States, are hereby repealed ; and from and after the date of the passage of this act the proceeds of all such fines, penalties, and forfeitures shall be paid into the Treasury of the United States. [4.] Sec. 3. That it shall hereafter be the duty of the Secretary of the Treasury, out of any money specifically appropriated by Con- gress, to make suitable compensation in certain cases under the customs-revenue laws, as hereinafter provided, and not otherwise \ and for the purpose of making such compensation for the next fiscal year, the sum of one hundred thousand dollars is hereby appropriated out of any money in the Treasury not otherwise appropriated ; and he shall annually report to Congress, in detail, all payments by him for such purpose. Compensation to Informer, &c. Seizing Smuggled Goods. [5. | Sec. 4. That whenever any officer of the customs or other person shall detect and seize goods, wares, or merchandise, in the act of being smuggled, or which have been smuggled, he shall be en- titled to such compensation therefor as the Secretary of the Treasury shall award, not exceeding in amount one-half of the net proceeds, if any, resulting from such seizure, after deducting all duties, costs, and charges connected therewith : Provided, That for the purposes of this act smuggling shall be construed to mean the act, with intent to defraud, of bringing into the United States, or, with like intent, attempting to bring into the United States, dutiable articles without passing the same, or the package containing the same, through the custom house, or submitting them to the officers of the revenue for examination. And whenever any person not an officer of the United States shall furnish to a district attorney, or to any chief officer of the customs, original information concerning any fraud upon the cus- toms-revenue, perpetrated or contemplated, which shall lead to the recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, whether by importers or their agents, or by any officer or person employed in the customs service, such compensation may, on such recovery, be paid to such person so furnishing information as shall be just and reasonable, not exceeding in any case the sum of five thousand dollars; which compensation shall be paid, under the direction of the Secretary of the Treasury, out of any money appro- priated for that purpose. ACT OF JUNE 22, 1874. 3 Production of Books, &c., in suits. [6.] Sec. 3. That in all suits and proceedings other than criminal arising under any of the revenue-laws of the United States, the attorney representing the Government, whenever, in his belief, any business-book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describ- ing such book,, invoice, or paper, and setting forth the allegation which he expects to prove ; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the de- fendant or claimant to produce such book, invoice, or paper in court, at a day and hour to be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certi- fied copy thereof, or otherwise serving the same as original notices of suit in the same court are served ; and if the defendant or claimant shall fail or refuse to produce such book, invoice, or paper in obedi- ence to such notice, the allegations stated in the said motion shall be taken as confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if produced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claim- ant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid. Claim of informer to be certified. [7.] Sec. 6. That no payment shall be made to any person furnishing information in any case w r herein judicial proceedings shall have been instituted, unless his claim to compensation shall have been established to the satisfaction of the court or judge having cognizance of such proceedings, and the value of his services duly certified by said court or judge for the information of the Secretary of the Treasury j but no certificate of the value of such services shall be conclusive of the amount thereof. And when any fine, penalty, or forfeiture shall be collected without judicial proceedings, the Secretary of the Treasury shall, before directing payment to any person claiming such compensation, require satisfactory proof that such person is justly entitled thereto. Officers not to receive part of informer's fee, except, &c. f8.] Sec. 7. That except in cases of smuggling as aforesaid, it shall not be lawful for any officer of the United States, under any 4 ACT OF JUNE 22, 1874. pretense whatever, directly or indirectly, to receive, accept, or con- tract for any portion of the money which may, under any of the pro- visions of tli is or any other act, accrue to any such person furnish- ing* information; and any such officer who shall so receive, accept, or contract for any portion of the money that may accrue as aforesaid shall be guilty of a misdemeanor, and. on conviction thereof, shall be liable to a fine not exceeding five thousand dollars, or imprisonment for not more than one year, or boXh, in the discretion of the court, and shall not be thereafter eligible to any office of honor, trust, or emolument. And any such person so furnishing information as aforesaid, who shall pay to any such officer of the United States, or to any person for his use, directly or indirectly, any portion of said money, or any other valuable thing, on account of or because of such money, shall have a right of action against such officer or other person, and his legal representatives, to recover back the same, or the value thereof. Who may Testify. [9.] Sec. 8. That no officer, or other person entitled to or claim- ing compensation under any provision of this act, shall be thereby disqualified from becoming a witness in any action, suit, or proceed- ing for the recovery, mitigation, or remission thereof, but shall be subject to examination and cross-examination in like manner with other witnesses, without being thereby deprived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such ex- amination may relate; and in every such case the defendant or de- fendants may appear and testify and be examined and cross-ex- amined in like manner. Entry of Merchandise over $100 in value without certified invoice when allowed. [10. | Sec. 9. That except in the case of personal effects accom- panying the passenger, no importation exceeding one hundred dollars in dutiable value shall be admitted to entry without the production of a duly-certified invoice thereof as required by law, or of an affi- davit made by the owner, importer, or consignee, before any officer authorized to administer oaths, showing why it is impracticable to produce such invoice. (Treaty Dtpt. decisions 2 146-27 16-4025-4149- 4234-4338-4380-4456-4637-5415. See also Paragraph 122.) 1 11.] Sec. 10. That no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement, in the form of an invoice or otherwise, showing either the actual cost of the merchandise included in such importation, or, to the best of the knowledge, information, and be- lief of the deponent, the foreign market value thereof; which state- ment shall be verified by the owner, importer, consignee, or agent de- ACT OF JUNE 22, 1874. 5 siring to make entry of the merchandise, and which oath shall be administered by the collector or his deputy. [12.] Sec. 11. That before such oath is taken, it shall be lawful for the collector or deputy administering the same to question the deponent touching the sources of his knowledge, information, or belief in the premises, and to require him to make oath to the same, and to produce any letter or paper, in his possession or under his control, which may assist the officers of the customs in ascertaining the dutiable value of the importation, or any part thereof; and in default of such production, when so requested, such owner, importer, consignee, and agent shall be thereafter debarred from producing any such letter or paper for the purpose of avoiding any penalty or for- feiture incurred under this act, unless he shall show to the satisfac- tion of the court that it was not in his power to produce the same when so demanded. Fraudulent or False Invoices, &c. [13.] Sec. 12. That any owner, importer, consignee, agent, or other person who shall, with intent to defraud the revenue, make, or attempt to make, any entry of imported merchandise, by means of any fraudulent or false invoice, affidavit, letter, or paper, or by means of any false statement, written or verbal, or who shall be guilty of any willful act or omission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected b3 T such act or omission, shall, for each offense, be fined in any sum not exceeding five thousand dollars nor less than fifty dollars, or be imprisoned for any time not exceeding two years, or both ; and, in addition to such fine, such merchandise shall be forfeited ; which forfeiture shall only apply to the whole of the merchandise in the case or package containing the particular article or articles of mer- chandise to which such fraud or .alleged fraud relates; and anything contained in any act which provides for the forfeiture or confiscation of an entire invoice in consequence of any item or items contained in the same being undervalued, be, and the same is hereby, repealed. (See Paragraph 127 and T ready Dept. decisions 4459 and 4013.) [14.] Sec. 13. That any merchandise entered by any j)erson or persons violating any of the provisions of the preceding section, but not subject to forfeiture under the same section, may, while owned by him or them, or while in his or their possession, to double the amount claimed, be taken by the collector and held as security for the payment of any fine or fines incurred as aforesaid, or may be levied upon and sold on execution to satisfy any judgment recovered for such fine or fines. But nothing herein contained shall prevent 6 ACT OF JUNE 22, 1874. any owner or claimant from obtaining a release of such merchandise on giving a bond, with sureties satisfactory to the collector, or, in case of judicial proceedings, satisfactory to the court, or the judge thereof, for the payment of any fine or fines so incurred : Provided, however j That such merchandise shall in no case be released until all accrued duties thereon shall have been paid OF secured. [15.] Sec. 14. Kepealed by Section 7 of Act of March 3, 1883. (See Paragraph 1247.) To whom violations to be reported, and petitions for relief. [16.J Sec. IS. That it shall be the duty of any officer or person employed in the customs-revenue service of the United States, upon detection of any violation of the customs-laws, forthwith to make complaint thereof to the collector of the district, whose duty it shall be promptly to report the same to the district attorney of the district in which such frauds shall be committed. Immediately upon the receipt of such complaint, if, in his judgment, it can be sustained, it shall be the duty of such district attorney to cause investigation into the facts to be made before a United States commissioner having jurisdiction thereof, and to initiate proper proceedings to recover the fines and penalties in the premises, and to prosecute the same with the utmost diligence to final judgment. [17.] Sec. 16. That in all actions, suits, and proceedings in any court of the United States now pending or hereafter commenced or prosecuted to enforce or declare the forfeiture of any goods, wares, or merchandise, or to recover the value thereof, or any other sum alleged to be forfeited by reason of any violation of the provisions of the customs-revenue laws, or any of such provisions, in which action, suit, or proceeding an issue or issues of fact shall have been joined, it shall be the duty of the court, on the trial thereof, to submit to the jury, as a distinct and separate proposition, whether the alleged acts were done with an actual intention to defraud the United States, and to require upon such proposition a special finding by such jury ; or, if such issues be tried by the court without a jury, it shall be the duty of the court to pass upon and decide such proposition as a dis- tinct and separate finding of fact ; and in such cases, unless intent to defraud shall be so found, no fine, penalty, or forfeiture shall be im- posed. [18.] Sec. 17. That whenever, for an alleged violation of the customs-revenue laws, any person who shall be charged with having incurred any fine, penalty, forfeiture, or disability other than im- prisonment, or shall be interested in any vessel or merchandise seized or subject to seizure, when the appraised value of such vessel or mer- chandise is not less than one thousand dollars, shall present his peti- ACT OF JUNE 22, 1874. 7 tion to the judge of the district in which the alleged violation occurred, or in which the property is situated, setting forth, truly and particularly, the facts and circumstances of the case, and praying for relief, such judge shall, if the case, in his judgment, requires, proceed to inquire, in a summary manner into the circumstances of the case, at such reasonable time as may be fixed by him for that purpose, of which the district attorney and the collector shall be notified by the petitioner, in order that they may attend and show cause why the petition should be refused. [19.] Sec. 18. That the summary investigation hereby provided for may be held before the judge to whom the petition is presented, or, if he shall so direct, before any United States commissioner for such district, and the facts appearing thereon shall be stated and annexed to the petition, and, together with a certified copy of the evidence, transmitted to the Secretary of the Treasury, who shall thereupon have power to mitigate or remit such fine, penalty, or for- feiture, or remove such disability, or any part thereof, if, in his opinion, the same shall have been incurred without willful negligence or any intention of fraud in the person or persons incurring the same, and to direct the prosecution, if any shall have been instituted for the recovery thereof, to cease and be discontinued upon such terms or conditions as he may deem reasonable and just. Officers when deemed guilty of Felony. [20.] Sec. 19. That it shall not be lawful for any officer or officers of the United States to compromise or abate any claim of the United States arising under the customs laws, for any fine, penalty, or for- feiture incurred by a violation thereof; and any officer or person who shall so compromise or abate any such claim, or attempt to make such compromise or abatement, or in any manner relieve or attempt to relieve from such fine, penalty, or forfeiture, shall be deemed guilty of a felony, and, on conviction thereof, shall suffer imprison- ment not exceeding ten years, and be fined not exceeding ten thou- sand dollars ; Provided, however, That the Secretary of the Treasury shall have power to remit any fines, penalties, or forfeitures, or to compromise the same, in accordance with existing law. (See Para- graph 335.) Applicants for remission of Fines, &c. [21.] Sec. 20. That whenever any application shall be made to the Secretary of the Treasury for the mitigation or remission of any fine, penalty, or forfeiture, or the refund of any duties, in case the amount involved is not less than one thousand dollars, the applicant shall notify the district attorney and the collector of customs of the district in which the duties, fine, penalty, or forfeiture accrued 5 and 8 ACT OF JUNE 22, 1874. it shall be the duty of such collector and district attorney to furnish to the Secretary of the Treasury all practicable information neces- sary to enable him to protect the interests of the United States. Liquidation of Entry, when conclusive. [22.] Sec. 21. That whenever any goods, ware's, and merchandise shall have been entered and passed free of duty, and whenever duties upon any imported goods, wares, and merchandise shall have been liquidated and paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent, or consignee, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties. (Treaty Dept. decisions, 4588, 5526.) Suits to be commenced within three Years. [23.] Sec. 22. That no suit or action to recover any pecuniary penal ty or forfeiture of property accruing under the customs-revenue laws of the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued j Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation. [24.] (Sec. 23. Fixes salaries of certain collectors, naval officers, and surveyors.) Secretary of Treasury to control and regulate bonded warehouses, general-order stores, &c. [25.] See. 24:. That the Secretary of the Treasury shall, from time to time, make such regulations as he may deem necessary for the con- duct and management of the bonded warehouses, general-order stores, and other depositories of the imported merchandise through- out the United States; all regulations or orders issued by collectors of customs in regard thereto shall be subject to revision, alteration, or revocation by him; and no warehouse shall be bonded and no general-order store established without his authority and approval. And it shall be the duty of the Secretary of the Treasury, in granting permits to establish general-order warehouses, to require such ware- house or warehouses to be located contiguous, or as near as may be, to the landing places of steamers and vessels from foreign ports ; and that no officer of the customs shall have any personal ownership of, or interest in, any bonded warehouse or general-order store. ACT OF JUNE 22, 1874. Cartage to be let to lowest bidder. [26.] Sec. 25. That public cartage of merchandise in the custody of the Government shall be let after not less than thirty days' notice of such letting to the lowest responsible bidder giving sufficient security, and shall be subject to regulations approved by the Secre- tary of the Treasury. Repeal of inconsistent acts. [27.] Sec. 26. That all acts and parts of acts inconsistent with the provisions of this act are hereby repealed ; that nothing herein contained shall affect existing rights of the United States; and in all cases in which prosecutions have been actually commenced for forfeitures incurred, the Secretary of the Treasury shall have power to make compensation, as provided in the fourth section of this act, to the persons who would, under former laws, have been entitled to share in the distribution of such forfeitures. ACT OF JUNE 22, 1874. [From U. S. Statutes, vol. 18, page 194.] AN ACT to admit free of duty merchandise sunk for two years and after- ward recovered. [28.] Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That whenever any ship or vessel, laden with merchandise in whole or in part sub- ject to duty, shall have been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States and within its limits, and shall have remained so sunk for the period of not less than two years, and shall be abandoned by the owners thereof, any person or persons, who may raise any portion of the cargo of such ship or vessel, shall be permitted to bring the merchandise so recovered into the port nearest to the place where such ship or vessel was so sunk free from the payment of any duty thereupon, and without being obliged to enter the same at the custom house, under such rules and regulations as the Secretary of the Treasury may prescribe. (See Paragraph 1237.) 10 ACT OF JUNE 22, 1874. ACT OF JUNE 22, 1874. AN ACT to revise and consolidate the Statutes of the United States, in force on the first day of December, Anno Domini one thousand eight hundred and seventy-three. TITLE XXXIII.* [From Revised Statutes of the U. S. 2d Edition, 1878. Page 489.] DUTIES UPOX IMPORTS. [Section 6 of the act of March 3, 1883, (Paragraph 403,) is sub- stituted for this Title, but the following section 2506 remains in force in accordance with Section 11 of said act of March 3, 1883, (Para- graph 1252,) also see Treaty Dept. decision No. 2171. J Fish Oil and Fish the produce of the Fisheries of Canada, Prince Edward's Island, Newfoundland, when free. [29.J Sec. 2506. Whenever the President of the United States shall receive satisfactory evidence that the Imperial Parliament of Great Britain, the Parliament of Canada, and the legislature of Prince Edward's Island have passed laws on their part to give full effect to the provisions of the treaty between the United States and Great Britain signed at the city of Washington on the eighth day of May, eighteen hundred and seventy-one, as contained in articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said treaty, he is hereb}^ authorized to issue his proclamation declaring that he has such evidence, and thereupon, from the date of such proclamation, and so long as the said articles eighteenth to twenty- fifth inclusive, and article thirtieth of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty, all fish-oil and fish of all kinds, (except fish of the inland lakes and of the rivers falling into them, and except fish preserved in oil,) being the produce of the fisheries of the Dominion of Canada or of Prince Edward's Island, shall be admitted into the United States free of duty, and whenever the colony of Newfoundland shall give its consent to the application of the stipulations and provisions of the said articles eighteenth to twenty-fifth of said treaty, inclu- sive, to that colony, and the legislature thereof and the Imperial Parliament shall pass the necessary laws for that purpose, the above- enumerated articles, being the produce of the fisheries of the colony * Titles 1-32 of the revised statutes do not relate to " Duties upon Im- ports " see foot note to Paragraph 334. TITLE 34 EEVISED STATUTES CH. 4. 11 of Newfoundland, shall be admitted into the United States free of duty, from and after the date of a proclamation by the President of the United States, declaring that he has satisfactory evidence that the said colony of Newfoundland has consented, in a due and proper manner, to have the provisions of the said articles eighteenth to twenty-fifth, inclusive, of the said treaty extended to it, and to allow the United States the full benefits of all the stipulations therein contained, and shall be so admitted free of duty, so long as the. said articles eighteenth to twenty-fifth, inclusive, and article thirtieth, of said treaty, shall remain in force, according to the terms and condi- tions of article thirty-third of said treaty ; but the provisions of this section shall not apply to any articles of merchandise mentioned therein which were held in bond by the customs officers of the United States on the first day of July, eighteen hundred and seventy- three. * (See Paragraph 347.) TITLE XXXIV. COLLECTION or DUTIES UPON IMPORTS. CHAPTER FOUR. ENTRY OF MERCHANDISE. [From Revised Statutes of the U. S. 2d Edition, 1878. Page 536.J Definition of words " Merchandise," " Port " and " Master." [30.] Sec. 2706. The word " merchandise," as used in this Title, may include goods, wares, and chattels of every description capable of being imported. (Treas'y Dept. decision 2751.) [31.] Sec. 2767. The word " port," as used in this Title, may include any place from which merchandise can be shipped for importa- tion, or at which merchandise can be imported. [32.] Sec. 2768. The word " master," as used in this Title, may include any person having the chief charge or command of the employment and navigation of a vessel. * The Produce of the Fisheries of Canada or of Prince Edward's Island admitted free of duty, (Treas'y Dept. decision 1622 ;) Newfoundland (Treas'y Dept. decision 1837;) and Labrador (Treas'y Dept. decision 1981.) British Columbia not entitled to the benefits of this section (Treas'y Dept. decision 3354.) 12 ENTRY OF MERCHANDISE. Departure from prescribed forms. [33.] Sec. 2760. In cases where the forms of official documents, as prescribed by this Title, shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom. Where vessels from foreign ports may enter and unlade. [34.] Sec. 2770. It shall not be lawful to make entry of any vessel which shall arrive within the United States, from any foreign port, or of the cargo on board such vessel, elsewhere than at one of the ports of entry designated in chapter one of this Title; nor to unlade the cargo, or any part thereof, elsewhere than at one of the ports of delivery therein designated, except that every port of entry shall be also a port of delivery. This section shall not prevent the master or commander of any vessel from making entry with the collector of any district in which such vessel may be owned, or from which she may have sailed on the voyage from which she shall then have returned. [35.] Sec. 2771. Vessels which are not vessels of the United States shall be admitted to unlade only at ports of entry established by law; and no such vessel shall be admitted to make entry in any other district than in the one in which she shall be admitted to unlade. [36.] Sec. 2772. The master of every vessel bound to a port of delivery only, in any district, shall first come to at the port of entry of such district, with his vessel, and there make report and entry in writing, and pay all duties required by law, port fees and charges, before such vessel shall proceed to her port of delivery. Any master of a vessel who shall proceed to a port of delivery contrary to such directions shall be liable to a penalty of five hundred dollars, to be recovered with costs of suits. [37.] Sec. 2773. If any vessel, having arrived within the limits of any collection district, from any foreign port, departs, or attempts to depart from the same, unless to proceed on her way to some more interior district to which she may be bound, before report or entry shall have been made by the master with the collector of some dis- trict, the master shall be liable to a penalty of four hundred dollars j and any collector, naval officer, surveyor, or commander of any reve- nue-cutter may cause such vessel to be arrested and brought back to the most convenient port of the United States. If, however, it is made to appear by the oath of the master, and of the person next in command, or by other sufficient proof to the satisfaction of the col- lector of the district within which such vessel shall afterwards come, TITLE 34 REVISED STATUTES CH. 4. 13 or to the satisfaction of the court in which the prosecution for such penalty may be had, that the departure or attempt to depart was occasioned by stress of weather, pursuit or duress of enemies, or other necessity, the penalty imposed by this section shall not be incurred. Master to make Report on arrival of Vessel. [38.] Sec, 27?4. Within twenty-four hours after the arrival of any vessel, from any foreign port, at any port of the United States established by law, at which an officer of the customs resides, or within any harbor, inlet, or creek thereof, if the hours of business at the office of the chief officer of the customs at such port will permit, or as soon thereafter as such hours will permit, the master shall repair to such office, and make report to the chief officer, of the arrival of the vessel; and he shall, within forty-eight hours after such arrival, make a further report in writing, to the collector of the dis- trict, which report shall be in the form, and shall contain all the particulars required to be inserted in, and verified like, a manifest. Every master who shall neglect or omit to make either of such reports and declarations, or to verify any such declaration as required, or shall not fully comply with the true intent and meaning of this section, shall, for each offense, be liable to a penalty of one thousand dollars. (See Paragraphs 71 and 75.) (Treaty Dept. decisions, 3350, 4107.) Special report of Spirits and Wines. [39.] Sec. 2773. The master of any vessel having on board dis- tilled spirits, or wines, shall, within forty-eight hours after his arrival, whether the same be at the first port of arrival of such vessel or not, in addition to the requirements of the preceding section, report in writing to the surveyor or officer acting as inspector of the revenue of the port at which he has arrived, the foreign port from which he last sailed, the name of his vessel, his own name, the tonnage and denomination of such vessel, and to what nation belonging, together with the quantity and kinds of spirits and wines, on board of the vessel, particularizing the number of casks, vessels, cases, or other packages containing the same, with their marks and numbers, as also the quantity and kinds of spirits and wines, on board such vessel as sea-stores, and in default thereof he shall be liable to a penalty of five hundred dollars, and any spirits omitted to be reported shall be forfeited. Exception as to goods destined for foreign port. [40.] Sec. 2776. Any vessel may proceed with any merchan- dise brought in her, and, in the manifest delivered to the collector of the customs, reported as destined for any foreign port, from the dis- U ENTRY OF MERCHANDISE, trict within which such vessel shall first arrive to such foreign port without paying or securing the payment of any duties upon such merchandise as shall be actualty re-exported in the vessel. But the manifest so declaring to re-export such merchandise shall be delivered to such collector within forty-eight hours after the arrival of the vessel. And the master of such vessel shall give bond as required by the next section. [41.] Sec. 2777. The master of any vessel so destined for a foreign port shall give bond, with one or more sureties, in a sum equal to the amount of the duties upon the merchandise, as the same shall be estimated by the collector and naval officer of the port where the report shall be made, to the satisfaction of the collector, with condition that the merchandise, or any part thereof, shall not be landed within the United States, unless due entry thereof shall have been first made and the duties thereupon paid, according to law. Such bond shall be taken for the same period, and canceled in like manner, as a bond given for obtaining drawback of duties. No such bond shall be required in respect to merchandise on board of any vessel which has put into the United States from a necessity, shown as prescribed in section twenty-seven hundred and seventy-three. [42.] Sec. 2778. The collector receiving any bond conditioned for the payment of duties upon merchandise reported as destined for a foreign port, in case the same shall be landed within the United States, or any other bonds taken upon the exportation of merchan- dise entitled to drawback, shall immediately after the time when by the conditions of the same they ought to be canceled, put the same in suit, provided the proof of the occurrence of such a necessity as excuses a landing of such goods within the United States has not been produced, or further time granted therefor by the Secretary of the Treasury. Vessels may proceed to other Districts. [43.] Sec. 2779. Any vessel in which any merchandise is brought into the United States from any foreign port, and which is specified in the manifest verified before the collector of the port in which such vessel first arrives, to be destined for other districts, may proceed with the same from district to district within the United States, in order to the landing or delivery thereof; and the duties on such of the merchandise only as shall be lauded in any district shall be paid within such district. Copy of report and manifest with Collectors' certificate, required. [44.J Sec. 2780. Before any vessel departs from the district in which she shall first arrive for another district, provided such depar- ture is not within forty-eight hours after her arrival within such dis- TITLE 34 REVISED STATUTES OH. 4. 15 I trict, with merchandise brought in such vessel from a foreign port on which the duties have not been paid, the master shall obtain from the collector of the district from which she is about to depart, who is hereby required to grant the same, a copy of the report and mani- fest made by such master, certified by the collector, to which copy shall be annexed a certificate of the quantity and particulars of the merchandise which appears to him to have been lauded within his district, or of the quantity and particulars of the merchandise which remains on board and upon which the duties are to paid in some other district. Report or entry in other Districts prescribed. [45.] Sec. 2781. Within twenty four hours after the arrival of such vessel within any other district, the master shall make report or entry to or with the collector of such other district, producing and showing the certified copy of his first report, together with a certifi- cate from each collector of any other district within which any of the -merchandise, brought in such vessel, has been landed, of the quantity and particulars of such merchandise as has been lauded in each district respectively. [46.] Sec. 2782. The master shall, however, first give bond, with one or more sureties, to the satisfaction of the collector of the district within which the vessel first arrives, in a sum equal to the amount of the duties on the residue of the merchandise, according to such estimate as the collector shall form thereof, with condition that the residue of such merchandise shall be duly entered and delivered in another district for which the same has been reported to be destined. 1 47.] Sec. 2783. The bond shall be canceled or discharged with- in six calendar months from the date thereof, by the production of certificates from the collectors of the districts for which the merchan- dise has been reported, showing the due entry and delivery of the merchandise in such districts, or upon due proof to the satisfaction of the collector by whom the bond was taken, and to the naval officer of the port, if any, that such entry and delivery were prevented by some unavoidable accident or casualty, and if the whole or any part of the merchandise has not been lost, that it has been duly entered and delivered within the United States. [48.] Sec. 2784. If the master of any such vessel fails by his neglect or fault to obtain the copy of his report from the collector of the district from which he is about to depart, or any certificate which he ought to obtain, or neglects to exhibit the same to the collector of any other district to which the vessel afterwards proceeds, within the time for that purpose allowed, he shall be liable to a penalty, for every such neglect or omission, of five hundred dollars. 16 ENTRY OF MERCHANDISE. Owner or Consignee to make entry of Merchandise. [49.] Sec. 2785. The owner or consignee of any merchandise on board of any suck vessel, or, in case of his absence or sickness, his known agent or factor in his name, shall, within fifteen days after the report of the master to the collector of the district for which such merchandise shall be destined, make entry thereof in writing with the collector, and shall in such entry specify the name of the vessel and of her master, in which, and the port or place from which such merchandise Avas imported, the particular marks, numbers, de- nomination, and prime cost, including charges * of each particular package or parcel whereof the entry shall consist, or, if in bulk, the quantity, quality, and prime cost, including charges thereof, particu- larly specifying the species of money in which the invoices thereof are made out. Such entry shall be subscribed by the person making it, if the owner or consignee, in his own name, or, if another person, in his name as agent or factor, for the owner or consignee. The person making such entry shall also produce to the collector and naval offi- cer, if any, the original invoices of the merchandise, or other docu- ments received in lieu thereof, or concerning the same, in the same state in which they were received, with the bills of lading for the same; which invoices shall be signed by the persons in the offices of the collector and naval officer who have compared and examined them. [50.] Sec. 2780. The entries to be made by any importer, con- signee, or agent, under the preceding section, shall be verified by the oath of the person making the same. [51.] See. 2787. Whenever any entry is made with the collector of any district, of merchandise imported into the United States sub- ject to dut3', by any agent, factor, or person, other than the person to whom it belongs, or to whom it is ultimately consigned, the collec- tor shall take a bond with surety from such agent, factor, or person, in the penal sum of one thousand dollars, with condition that the actual owner or consignee of such merchandise shall deliver to the collector a full and correct account of the merchandise imported by him, or for him on his own account, or consigned to his care, in the same manner and form as required in. respect to an entry previous to the lauding of merchandise ; which account shall be verified by a like oath, as in the case* of an entry, to be taken and subscribed be- fore any judge of the United States, or the judge of any court of record of a State, or before any collector of the customs. In case of the payment of the duties at the time of entry, by any factor or agent, on the merchandise entered by him, the condition of the bond * (See Paragraphs 1247 and 1248.) TITLE 34 REVISED STATUTES CH. 4. 17 shall be to produce the account of the proper owner, or consignee, verified in manner as before directed, within ninety days from the date of such bond. [52.] Sec. 2788. Where the particulars of any merchandise are unknown, in lieu of the entry prescribed by section twenty-seven hundred and eighty-five, an entry thereof shall be made and received according to the circumstances of the case ; the party making the same declaring upon oath all that he knows or believes concerning the quality arid particulars of the merchandise, and that he has no other knowledge or information concerning the same. [53.] Sec. 2789. Whenever an entry of merchandise is imper- fect, for want of invoices, bills of lading, or for any other cause, the collector shall take the merchandise into his custody, until the quantity, quality, or value thereof, as the case may require, can be ascertained. (See Paragraph 11.) Vessel's papers to be produced to Collector. [54.] Sec. 2790. The register, or other document in lieu thereof, together with the clearance and other papers granted by the officers of the customs to a vessel at her departure from the port from whence she may have arrived, Mediterranean passports excepted, shall previous to entry be produced to the collector with whom such entry is to be made, and shall remain in his office; and on the clear- ance of such vessel the register and other documents shall be re turned to the master or owner of such vessel. [55.] Sec. 2791. It shall not be necessary for the master of any vessel of war, or of any vessel employed by any prince, or state, as a public packet for the conveyance of letters and dispatches, and not permitted by tbe laws of such prince or state to be employed in the transportation of merchandise, in the way of trade, to make report and entry. [56.] Sec. 2792. Vessels used exclusively as ferry-boats carry- ing passengers, baggage, and merchandise, shall not be required to enter and clear, nor shall the masters of such vessels be required to present manifests, or to pay entrance or clearance fees, or fees for receiving or certifying manifests, but they shall, upon arrival in the United States, be required to report such baggage and merchandise to the proper officer of the customs according to law. [57.] Sec. 2793. Enrolled or licensed vessels engaged in the foreign and coasting trade on the northern, northeastern and north- western frontiers of the United States, departing from or arriving at a port in one district to or from a port in another district, and also touching at intermediate foreign ports, shall not thereby become 2 18 . ENTRY OF MERCHANDISE. liable to the payment of entry and clearance fees, or tonnage tax, as if from or to foreign ports ; but such vessels shall, notwithstanding, be required to enter and clear. (See Paragraph 302.) Importer to make separate entry of Spirits and Wines. [58.] Sec. 2794. Every importer of distilled spirits or wines, or persons to whom distilled spirits or wines are consigned, shall make a separate and additional entry thereof, specifying the name of the vessel, and her master, in which, and the place from which, such spirits or wines were imported, together with the quantity and quality thereof, and a particular detail of the casks or receptacles containing the same, with their marks and numbers ; such entry shall be subscribed by the person making the same, for himself, or in be- half of the person for whom such entry is made, and shall be certi fied by the collector, before whom it is made, as a true copy, and con- formable to the general entry before directed, in respect to all dis- tilled spirits and wines therein contained ; such entry thus certified shall be transmitted to the surveyor or officer acting as inspector of the revenue for the port where it is intended to commence the delivery of such spirits or wines. Sea-Stores to be Specified, &c. [59.] Sec. 2795. In order to ascertain what articles ought to be exempt from duty as the sea-stores of a vessel, the master shall par- ticularly specify the articles, in the report or manifest to be by him made, designating them as the sea-stores of such vessel ; and in the oath to be taken by such master, on making such report, he shall de- clare that the articles so specified as sea-stores are truly such, and are not intended by way of merchandise or for sale; whereupon the articles shall be free from duty. [60.] Sec. 2790. Whenever it appears to the collector to whom a report and manifest of sea-stores are delivered, together with the naval officer, where there is one, or alone, where there is no naval officer, that the quantities of the articles, or any part thereof, reported as sea-stores, are excessive, the collector, jointly with the naval officer, or alone, as the case may be, may in his discretion estimate the amount of the duty on such excess; which shall be forthwith paid by the master, to the collector, on pain of forfeiting the value of such excess. (Treaty Dept. decisions 4420-4438-4544 and 4935.) [61.] Sec. 2797. If any other or greater quantity of articles are found on board such vessel as sea-stores than are specified in an entry of sea-stores, or if any of the articles are lauded without a per- mit first obtained from the collector, and naval officer if any, for that purpose, all such articles as are not included in the report or manifest by the master, and all which are landed without a permit, shall be TITLE 34 KEVIStfD STATUTES CH. 4. 19 forfeited, and may be seized ; and the master shall moreover be liable to a penalty of treble the value of the articles omitted or lauded. Steam-Vessels may retain Coal on board. [62.] Sec. 2798. The master of any vessel propelled by steam, arriving at any port in the United States, may retain all the coal such vessel may have on board at the time of her arrival, and may proceed with such coal to a foreign port, without being required to land the same in the United States or to pay any duty thereon. Entry of Baggage and Tools. [63.] Sec. 2799. In order to ascertain what articles ought to be exempted as the wearing apparel, and other personal baggage, and the tools or implements of a mechanical trade only, of persons who arrive in the United States, due entry thereof, as of other merchan- dise, but separate and distinct from that of any other merchandise, imported from a foreign port, shall be made with the collector of the district in which the articles are intended to be landed by the owner thereof, or his agent, expressing the persons, by whom or for whom such entry is made, and particularizing the several packages, and their contents, with their marks and numbers ; and the person who shall make the entry shall take and subscribe an oath before the collector, declaring that the entry subscribed by him and to which the oath is annexed contains, to the best of his knowledge and belief, a just and true account of the contents of the several packages men- tioned in the entry, specifying the name of the vessel, of her master, and of the port from which she has arrived ; and that such packages contain no merchandise whatever other than wearing apparel, per- sonal baggage, or, as the case may be, tools of trade, specifying it ; that they are all the property of a person named who has arrived, or is shortly expected to arrive in the United States, and are not directly or indirectly imported for any other, or intended for sale. [64.] Sec. 2800. Whenever the person making entry of any articles as wearing apparel, personal baggage, tools, or implements, is not the owner of them, he shall give bond with one or more sure- ties, to the satisfaction of the collector, in a sum equal to the duties on like articles imported subject to the duty, upon the condition that the owner of the articles shall, within one year, personally make an oath such as is prescribed in the preceding section. [65.] Sec. 2801. On compliance with the two preceding sec- tions, and not otherwise, a permit shall be granted for landing such articles. But whenever the collector and the naval officer, if any, think proper, they may direct the baggage of any person arriving within tbe United States to be examined by the surveyor of the port, or by an inspector of the customs, who shall make a return of the 20 ENTEY OF MERCHANDISE. same; and if any articles are contained therein which in their opinion ought not to be exempted from duty, due entry of them shall be made and the duties thereon paid. Penalty for concealing dutiable Articles in Baggage. [66.] Sec. 2802. Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not, at the time of making entry for such baggage, men- tioned to the collector before whom such entry was made, by the per- son making entry, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of such article. Baggage in Transit to a Foreign Country. [67.] Sec. 2803. Any baggage or personal effects arriving in the United States, in transit to any foreign country, may be delivered by the parties having it in charge to the collector of the proper dis- trict, to be by him retained without the payment or exaction of any import duty, and to be delivered to such parties on their departure for their foreign destination, under such rules, regulations, and fees as the Secretary of the Treasury may prescribe. Cigars. Restrictions upon Importation. [68.] Sec. 2804. No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box ; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, with the date thereof. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect. (See Paragraph 324.) Oaths before whom taken. [69.] Sec. 2805. All oaths to be taken upon making of any of the reports or entries, or respecting any of the acts mentioned in this chapter, whether by a master of any vessel, or the owner or con- signee of any merchandise, his factor or agent, or by any other per- son, shall be administered by the collector, or officer to or with whom the report or entry is made, and shall be reduced to writing, and subscribed by the person taking and by the person administering the oath. TITLE 34 EEVISED STATUTES CH. 4. 21 Manifests of Cargo of Vessels What to contain, &c. [70.] Sec. 2806. No merchandise shall be brought into the United States, from any foreign port, in any vessel unless the master has on board manifests in writing of the cargo, signed by such master. (See Paragraph 38.) [71.] Sec. 2807. Every manifest required by the preceding sec- tion shall contain : First. The name of the ports where the merchandise in such manifest mentioned were taken on board, and the ports within the United States for which the same are destined ; particularly noting the merchandise destined for each port respectively. Second. The name, description, and build of the vessel ; the true admeasurement or tonnage thereof 5 the port to which such vessel belongs ; the name of each owner, according to the register of the same ; and the name of the master of such vessel. Third. A just and particular account of all the merchandise, so laden on board, whether in packages or stowed loose, of any kind or nature whatever, together with the marks and numbers as marked on each package, and the number or quantity and description of the packages in words at length, whether leaguer, pipe, butt, puncheon, hogshead, barrel, keg, case, bale, pack, truss, chest, box, band-box, bundle, parcel, cask, or package, of any kind or sort, describing the same by its usual name or denomination. Fourth. The names of the persons to whom such packages are respectively consigned, agreeably to the bills of lading signed for the same, unless when the goods are consigned to order, when it shall be so expressed in the manifest. Fifth. The names of the several passengers on board the vessel, distinguishing whether cabin or steerage passengers, or both, with their baggage, specifying the number and description of packages belonging to each respectively. Sixth. An account of the sea-stores remaining, if any. [72.] Sec. 2808. If merchandise shall be imported, destined to be delivered in different districts or ports, the quantities and packages so destined to be delivered shall be inserted in successive order in the manifest ; and all spirits and wines constituting the whole or any part of the cargo of any vessel shall also be inserted in successive order, distinguishing the ports to which the same may be destined, and the kinds, qualities, and quantities thereof. [73.] Sec. 2809. If any merchandise is brought into the United States in any vessel whatever from any foreign port without having such a manifest on board, or which shall not be included or described in the manifest, or shall not agree therewith, the master shall be 22 ENTRY OF MERCHANDISE. liable to a penalty equal to the value of such merchandise not in- cluded in such manifest j and all such merchandise not included in the manifest belonging or consigned to the master, mate, officers, or crew of such vessel, shall be forfeited. [74.] Sec. 2810. Whenever it is made to appear to the satisfac- tion of the collector, naval officer, and surveyor, or to the major part of them, where those officers are established at any port, or to the satisfaction of the collector alone, where either of the other of the officers is not established, or to the satisfaction of the court in which a trial shall be had concerning such forfeiture, that no part of the cargo of any vessel without proper manifests was unshipped, after it was taken on board, except such as shall have been particularly specified and accounted for in the report of the master, and that the manifests had been lost or mislaid, without fraud or collusion, or were defaced by accident, or became incorrect by mistake, no forfeit- ure or penalty shall be incurred under the preceding section. [75. J Sec. 2811. Every master of any vessel laden with mer- chandise, and bound to any port in the United States, shall, on his arrival within four leagues of the coast thereof, or within any of the bays, harbors, ports, rivers, creeks, or inlets thereof, upon demand, produce the manifests in writing, which such master is required to have on board his vessel, to such officer of the customs as first comes on board his vessel, for inspection, and shall deliver to such officer true copies thereof, which copies shall be provided and subscribed by the master, and the officer to whom the original manifests have been produced shall certify upon the back thereof that the same were produced, and the day and year on which the same were so produced, and that such copies were to him delivered and by him examined with the original manifest; and shall likewise certify upon the back of such copies the day and year on which the same were delivered, and shall forthwith transmit such copies to the respective collectors of the several districts, to which the goods by such mani- fests appear respectively to be consigned. (See Paragraph 38.) [76.] Sec. 2812. The master of any such vessel shall in like manner produce to the officer of the customs who first comes on board such vessel, upon her arrival within the limits of any collec- tion-district in which the cargo, or any part thereof, is intended to be discharged or landed, for his inspection, such manifest ; and shall also deliver to him true copies thereof, such copies also to be pro- vided and subscribed by the master, the production of which mani- fests and the delivery of which copies shall also be certified by the officer of the customs, upon the back of the original manifests, with the particular day and year when such manifests were produced to such officer, and when he so received the copies thereof; and such TITLE 34 REVISED STATUTES CH. 4. 23 officer is required forthwith to transmit the copies of the manifests to the collector of the district; and the master shall afterward deliver the original manifests so certified to the collector. When any manifest shall be produced, upon which there shall be no certfi- cate from any officer of the customs as before mentioned, the master producing the same shall be required to make oath that no officer has applied for, and that no indorsement has taken place on, any manifest of the cargo of such vessel. [77.J Sec. 2813. The master of any such vessel shall not be required to make delivery of more than one copy of each manifest to the officer who shall first come on board of such vessel, within four leagues of the coast of the United States, and one other copy to such officer as shall first come on board within the limits of any collection-district, for which the cargo of such vessel, or some part thereof, is destined, nor to make delivery of any such copy to any other officer; but it shall be sufficient, in respect to any such other officer, to exhibit to him the original manifests and the certificates thereupon. [78.] Sec. 2814. If the master of any vessel laden with mer- chandise, and bound to any port in the United States, fails upon his arrival within four leagues of the coast thereof, or within the limits of any collection-district, where the cargo of such vessel, or any part thereof, is intended to be discharged, to produce such manifests as are heretofore required, in writing, to the proper officer upon demand therefor, or to deliver such copies thereof, according to the directions of the preceding sections, or if he fails to give an account of the true destination of the vessel, which he is hereby required to do, upon request of such officer, or gives a false account of such destination, in order to evade the production of the manifests, the master shall for every such neglect, refusal, or offense, be liable to a penalty of not more than five hundred dollars. If any officer first coming on board, in each case, shall neglect or refuse to certify on the back of such manifests the production thereof, and the delivery of such copies respectively as are directed to be delivered to such officer, such officer shall be liable to a penalty of five hundred dollars. (See foot note to Paragraph 99.) [79.] Sec. 2815. The officers who may apply to the master of any such vessel, respecting any of the provisions in the preceding sections, and who shall not receive full satisfaction therein, are hereby required to make a return in writing of the name of the vessel and master so offending, in any or all of the particulars required, as soon as possible, to the collector of the district to which such vessel shall be considered to be bound. 24 ENTRY OF MERCHANDISE. Entry of merchandise intended for Albany, Augusta, Pilatka, Bay- port, Selma, Houston, Ports upon the Mississippi and its tribu- taries, and Vallejo. [80.] Sec. 2810. When any merchandise is intended to be im- ported from any foreign country into the port of Albany, upon the Hudson River, in New York, such merchandise may be entered at any port of entry and thereafter transported to Albany, upon compliance with sections twenty-eight hundred and twenty-five to twenty-eight hundred and thirty-one, inclusive. (See Paragraph 197.) [81.] Sec. 2817. When any merchandise is intended to be im- ported from any foreign country into the port of Augusta, upon the Savannah River, in Georgia, such merchandise may be entered at the port of Savannah and thereafter transported, either by the river or by railroad, to Augusta, upon compliance with sections twenty- eight hundred and twenty-five to twenty-eight hundred and thirty - one, inclusive. [82.] Sec. 2818. When any merchandise is intended to be im- ported from any foreign country into the port of Pilatka, upon the Saint John's River, in Florida, such merchandise may be entered at Saint John's, and thereafter transported to Pilatka upon compliance with sections twenty-eight hundred and twenty-five to twenty-eight hundred and thirty-one, inclusive. [83.1 Sec. 2819. When any merchandise is intended to be im- ported from any foreign country to the port of Bay port, in Florida, such merchandise may be entered at Cedar Keys, and thereafter transported to Bayport, upon compliance with sections twenty-eight hundred and twenty-five to twenty-eight hundred and thirty-one, inclusive. [84.] Sec. 2820. When any merchandise is intended to be im- ported from any foreign country into the port of Selma, upon the Alabama River, in Alabama, such merchandise may be entered at Mobile, and thereafter transported to Selma, upon compliance with sections twenty-eight hundred and twenty-five to twenty-eight hun- dred and thirty-one,, inclusive. [85.] Sec. 2821. When any merchandise is intended to be im- ported from any foreign country into the port of Houston, upon Buffalo Bayou, in Texas, such merchandise may be entered at the port of Galveston and thereafter transported to Houston, upon com- pliance with sections twenty-eight hundred and twenty-five to twenty- eight hundred and thirty-one, inclusive. [86.] Sec. 2822. When any merchandise is intended to be im- ported from any foreign country into either of the following ports of TITLE 34 REVISED STATUTES CH. 4. 25 delivery, being ports upon the Mississippi River and its tributaries, namely, Pittsburgh, in Pennsylvania ; Wheeling, in West Virginia; Cincinnati, in Ohio; Louisville, in Kentucky; Saint Louis, in Mis- souri; and Nashville, in Tennessee; such merchandise maybe en- tered at the port of New Orleans, or at either of such ports of entry on the seaboard as may be designated by the Secretary of the Trea- sury, and thereafter transported to the port of delivery for which the same is intended, by such inland routes as the Secretary of the Treasury may designate, under such rules and regulations not in- consistent with law as he may prescribe, in compliance with sec- tions twenty-eight hundred and twenty-five to twenty-eight hundred and thirty-one, inclusive, and subject to the forfeitures and penalties therein mentioned. [87.] Sec. 2823. When any merchandise is intended to be im- ported from any foreign country into either of the following ports of delivery, namely: Parkersburgh, in West Virginia; Paducah, in Kentucky; Saint Joseph and Kansas City, in Missouri; Memphis, in Tennessee ; Alton, Galena, Quincy, and Cairo, in Illinois ; Evans- ville, New Albany, Madison, and Jeffersonville, in Indiana; Keokuk, Dubuque, and Burlington, in Iowa; Leaven worth, in Kansas, and Omaha, in Nebraska, such merchandise may be entered at the port of New Orleans, and thereafter transported to the port of delivery for which the same is intended, in compliance with sections twenty- eight hundred and twenty-five to twenty-eight hundred and thirty- one, inclusive, and subject to the forfeitures and penalties therein mentioned. [88.] Sec. 2824. When any merchandise is intended to be im- ported from any foreign country into the port of Vallejo, in California, such merchandise may be entered at the port of San Francisco and thereafter transported to Vallejo, upon compliance with sections twenty-eight hundred and twenty-five to twenty-eight hundred and thirty one, inclusive; except that the powers and duties assigned by those sections to the surveyors of the ports of delivery, shall, at Vallejo, be exercised and performed by the deputy collector. Schedule of merchandise and estimate of Duties. [89.] Sec. 2825. The importer of any-merchandise destined for any of the ports mentioned in the nine preceding sections shall de- posit in the custody of the surveyor of such port of delivery a schedule of the goods so intended to be imported, with an estimate of their cost at the place of exportation, whereupon the surveyor shall make an estimate of the amount of duties accruing on the same, and the importer or consignee shall give bond, with sufficient sureties, to be approved by the surveyor, in double the amount of the duties so estimated, conditioned for the payment of the duties on such merchan- 26 ENTRY OF MERCHANDISE. dise, ascertained as hereinafter directed ; and the surveyor shall forthwith notify the collector at the port of entry for the collection- district to which such port of delivery is attached, of the same, by forwarding to him a copy of bond and schedule. Entry of merchandise, inspection of Manifests, &c. [90.] Sec. 2826. The importer, or his agent, may enter mer- chandise at the port of entry for the collection-district into which it is to be imported in the usual manner $ and the collector shall grant a permit for the landing thereof, and cause the duties to be ascer- tained as in other cases, the goods remaining in the custody of the collector until reshipped for the place of destination. The collector shall certify to the surveyor at such place the amount of such duties, which the surveyor shall enter on the margin of the bond given to secure the same ; and the merchandise shall be delivered by the col- lector to the agent of the importer or consignee, duly authorized to receive the same, for shipment to the place of destination. [91.] Sec. 2827. The master or conductor of every vessel or vehicle in which such merchandise shall be transported, shall, pre- viously to departure from the port of entry, deliver to the collector duplicate manifests of such merchandise, specifying the marks and numbers of every case, bag, box, chest, or package, containing the same, with the 'name and place of residence of every importer or con- signee of such merchandise, and the quantity shipped to each, to be by him subscribed, and to the truth of which he shall swear, and that the merchandise has been received on board his vessel or vehicle, stating the name of the agent who shipped the same; and the col- lector shall certify the facts, on the manifests, one of which he shall return to the master, with a permit thereto annexed, authorizing him to proceed to the place of his destination. [92.] Sec. 2828. If any vessel or vehicle having such merchan- dise on board shall depart from the port of entry without having complied with the provisions of the preceding section, the master or conductor thereof shall be liable to a penalty of five hundred dollars. [93.] Sec. 2829. The master or conductor of any such vessel or vehicle arriving at either $f the ports named in sections twenty-eight hundred and sixteen to twenty-eight hundred and twenty-four, inclu- sive, on board of which merchandise shall have been shipped at' such port of entry, shall, within eighteen hours next after the arrival, and previously to unloading any part of such merchandise, deliver to the surveyor of such port the manifest of the same, certified by the col- lector, at the port of entry, and shall make oath before the surveyor that there was not, when he departed from the port of entry, any more or other merchandise on board such boat, vessel, or vehicle so imported than is therein mentioned. If the master of such vessel or TITLE 34 REVISED STATUTES CH. 4. 27 vehicle shall neglect or refuse to deliver the manifests within the time herein directed, he shall be liable to a penalty of one hundred dollars. [94.] Sec. 2830. The surveyor at the port of delivery shall cause the casks, bags, boxes, chests, or packages, to be inspected, and compared with the manifests, and the same being identified he shall grant a permit for unloading the same, or such part thereof as' the master or conductor shall request ; and when a part only of such merchandise is intended to be landed the surveyor shall make an in- dorsemeut on the back of the manifests, designating such part, speci- fying the articles to be landed, and shall return the manifests to the master or conductor, indorsing thereon his permission to such vessel or vehicle to proceed to the place of its destination. [95.] Sec. 2831. The collector at such port of entry shall per- mit no entry to be made of merchandise, where the duty on the same shall exceed the amount of the bond deposited with the sur- veyor, nor shall the surveyor receive the bond of any person for a sum less than fifty dollars. When the bond has been completed, and the actual amount of duty ascertained and certified on the margin, the surveyor of the port where the bond is taken shall collect said duties and paj T the same into the Treasury of the United States. Vessels bound for Natchez or Vicksburgh. [96.] Sec. 2832. All vessels proceeding to the ports of Natchez or Vicksburgh from any foreign port shall stop and report their ar- rival at the port of New Orleans ; and before any such vessel shall proceed on her voyage to Natchez or Vicksburgh the collector for the district of New Orleans shall order on board any such vessel a custom-house officer, who shall remain on board such vessel until her arrival at Natchez or Vicksburgh. Such custom-house officer shall take possession of arid safely keep all the papers belonging to such vessel having relation to the freight or cargo on board, which papers he shall deliver to the collector at Natchez or Vicksburgh immedi- ately after his arrival at that port ; and any such vessel, which shall depart from New Orleans without such custom-house officer on board, shall be subject to all the pains and penalties provided for by law for a violation of the revenue laws. [97.] Sec. 2833. The expenses of the custom-house officer who may be put on board any such vessel bound for Natchez or Vicks- burgh at New Orleans, from the time of his being put on board until his return to New Orleans, shall be paid by the owner of such vessel. 28 ENTRY OF MERCHANDISE. Vessels bound. for any District in Connecticut or for Burlington. [98.] Sec. 2834. The master of any vessel bound to any district in Connecticut, through or by the way of Sandy Hook, shall, before he passes the port of New York, and immediately after his arrival, deposit with the collector for the district of New York a true mani- fest of the cargo on board such vessel. The master of any vessel bound to the district of Burlington, shall, before he passes the port of Philadelphia, and immediately after his arrival, deposit with the collector thereof a like manifest ; and the collector shall, after regis- tering the manifest, transmit the same, duly certified to have been so deposited, to the officer with whom the entries are to be made ; and the collectors and surveyors, respectively, may, whenever they judge it to be necessary for the security of the revenue, put an inspector of the customs on board any vessel, to accompany the same until her arrival at the first port of entry or delivery, in the district to which such vessel may be destined. If the master of any vessel shall neglect or omit to deposits manifest as herein prescribed, or shall refuse to receive an inspector of the customs on board, as the case requires, he shall forfeit and pay five hundred dollars, to be recov- ered with cost of suit, one-half for the use of the officer with whom such manifest ought to have been deposited, and the other half to the use of the collector of the district to which such vessel may be bound. If, however, the manifest shall, in either of the above cases, have been previously delivered to any officer of the customs, pur- suant to the provisions hereinafter made in that behalf, the depositing of a manifest shall not be necessary. (See Paragraph 3.) Vessels bound up James River. [99.] Sec. 2835. Vessels bound up James River, in the State of Virginia, shall not be required to stop in Hampton Roads to de- posit a manifest with the collector at Norfolk. But the master of the revenue-cutter stationed at Norfolk shall, under the orders of the Secretary of the Treasury, board all such vessels, and indorse their manifests, arid place an officer on board of each vessel bound up James River, having a cargo from a foreign port. If, however, there is no revenue-cutter on that station for the purpose of boarding vessels, or when the state of the weather may be such as to render it impracticable to send an officer on board any vessel bound up James River, having a cargo from a foreign port, the captain shall deposit, with the surveyor at Hampton, a copy of the manifest of the cargo on board such vessel.* * Masters of vessels from foreign ports will no longer be required, under section 2835, Revised Statutes, to deposit manifests with the customs officers stationed at Hampton, but will sufficiently comply with the law by present- TITLE 34 REVISED STATUTES CH. 4. 29 Vessels bound for Petersburgh or Eichmond. [100.] Sec. 2836. The master of any vessel arriving within the districts of Petersburgh or Richmond, laden with merchandise, belonging or consigned to persons resident within both the districts, shall make entry of such vessel, in manner already prescribed by law, with the collector of that district wherein the owner or con- signee, or the husband or acting managers of such vessel, shall actually reside ; and the master shall, at the time of making the entry, deliver a duplicate manifest of the cargo to the collector, whose duty it shall then be to certify the same as a true copy, and to trans- mit it to the collector of the other district, and the delivery of such merchandise shall be authorized by permits from the collector of each district, respectively, in which the same has been duly entered accord- ing to law. No importer, owner, or consignee of merchandise, resid- ing in either district, shall, however, be admitted to make an entry of such merchandise with the collector of the district in which such importer, owner, or consignee does not reside. All entries, more- over, for merchandise, made by agents, for persons residing in other districts, shall be made with the collector of the district in which such vessel may discharge. Invoices, what to Contain. [101. ] Sec. 2837. All invoices shall be made out in the weights or measures of the country or place from which the importation is made, and shall contain a true statement of the actual weights or measures of such merchandise, without any respect to the weights or measures of the United States. [102.] Sec. 2838. All invoices of merchandise subject to a duty ad valorem shall be made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such merchandise, in such foreign currency or currencies, without any respect to the value of the coins of the United States, or of foreign coins, by law made current within the United States, in such foreign place or country. (See Paragraph 134, and Treaty Dept. decisions No. 2536, 3783.) Forfeiture when Cost is not Set Forth in Invoice. [103.] Sec. 2839. If any merchandise, of which entry has been made in the office of a collector, is not invoiced according to the actual cost thereof at the place of exportation, with design to evade ing their manifests and copies to the first customs-revenue officer boarding V them, as provided by section 2814, Revised Statutes. (Treas'y Dept. decision, 5278.) 30 ENTRY OF MERCHANDISE. payment of duty, all such merchandise, or the value thereof, to be recovered of the person making entry, shall be forfeited. Collector to take possession when Invoice is not Correct. [104.] Sec. 2840. In every case in which a collector shall sus- pect that any merchandise is not invoiced at a sum equal to that for which it has usually been sold in the place or country from whence it was imported, he shall take the merchandise into his possession, and retain the same with reasonable care, at the risk and expense of the owner or consignee, until its value at the time and place of importa- tion has been ascertained, as in the case of damaged merchandise, or of merchandise not accompanied with an invoice, and until the duties arising, according to such valuation, have been paid, or secured to be paid. But in case of a prosecution for forfeiture, such appraisement shall not exclude other proof, upon the trial, of the actual cost of the merchandise at the place of exportation. (See Paragraph 11.) Oaths to accompany Invoices. Sec. 2841. (Paragraph 1248 contains a substitute for this sec- tion. See also Paragraph 367.) Bond for Production of Invoice. [105.] Sec. 2842. No merchandise subject to ad-valorem duty imported into the United States, and belonging to a person residing in the United States, but at the time absent from the place where the merchandise is intended to be entered, shall be admitted to an entry, unless the importer, consignee, or agent, shall previously give bond, the form of which shall be prescribed by the Secretary of the Treasury, with sufficient sureties, to produce, within four months, to the collector of the port where the merchandise may be, the invoice of the same, duly certified, according to the circumstances of the case, by the oath of the owner, or one of the owners ; which oath shall be administered by a collector, if there is any in the place where the owner may be ; or, if there is none, by some public officer duly authorized to administer oaths. (See Paragraph 111, and Treaty Dept. decision 833.) Authentication of Invoices. [106.] Sec. 2843. No merchandise subject to ad-valorem duty belonging to a person not residing at the time in the United States, and who shall have actually purchased the same, shall be admitted to entry, unless the invoice is verified by the oath of the owner, or one of the owners, certifying that the merchandise was actually pur- chased for his account, or for account of himself and partners in the purchase; that the invoice annexed thereto contains a true and faith- ful account of the actual cost thereof, and of all charges thereon, TITLE 34 REVISED STATUTES CH. 4. 31 and that no discounts, bounties, or drawbacks, are contained in the invoice, but such as have been actually allowed on the same. Such oath shall be administered by a consul or commercial agent of the United States, or by some public officer duly authorized to administer oaths in the country where the merchandise was purchased ; and the same shall be duly certified by the consul, commercial agent, or pub- lic officer ; and when such oath is administered by an officer other than a consul or commercial agent of the United States, such official certificate shall be authenticated by such a consul or commercial agent. (See Treas'y Dept. decisions Nos. 3775, 3943, 4065, 4304.) [107.] Sec. 2844. If there is no consul or commercial agent of the United States in the country from which such merchandise was imported, the authentication required by the preceding section shall be executed by a consul of a nation at the time in amity with the United States, if there is any such residing there ; and if there is no such consul in the country the authentication shall be made by two respectable merchants, if any there be, residing in the port from whieh the merchandise shall have been imported. (See Treaty Dept. decisions Nos. 3775, 3943, 4065, 4304.) [108.] Sec. 2843. No merchandise subject to ad-valorem duty belonging to a person not residing at the time in the United States, who has not acquired the same in the ordinary mode of bargain and sale, or belonging to the manufacturer, in whole or in part, of the same, shall be admitted to entry, unless the invoice thereof is verified by the oath of the owner, or of one of the owners administered* and authenticated in the mode prescribed in the two preceding sections, and certifying that the invoice contains a true and faithful account of the merchandise, at its fair market value, at the time and place when and where the same was procured or manufactured, as the case may be, and of all charges thereon ; and that the invoice contains no dis- counts, bounties, or drawbacks, but such as have been actually allowed. [109.] Sec. 2846. Whenever merchandise subject to ad-valorem duty belongs to the estates of deceased persons or of persons in- solvent who have assigned the same for the benefit of their creditors, the oaths to invoices may be administered to the executor or adminis- trator, or to the assignee, of such persons. Secretary may admit goods notwithstanding want of Invoice. Bond to produce invoice required. [110.] Sec. 2847. Whenever merchandise subject to ad- valorem duty is imported belonging to a person not residing in the United States, not accompanied with an invoice verified and authenticated as required by the preceding sections, or whenever it is not practica- ble to make such oath, or whenever there is an immaterial informality 32 ENTRY OF MERCHANDISE. in the oath or authentication taken, or whenever the collector of the port at which the merchandise is has certified his opinion to the Sec- retary of the Treasury that no fraud was intended in the invoice of the merchandise, the Secretary of the Treasury may admit the same to an entry. But he shall in no case admit any merchandise to an entry where there is just ground to suspect that a fraud on the revenue was intended. (See Paragraphs 10-11, 12 and 121.) [111.] Sec. 2848. The consignee, importer, or agent shall, pre- vious to an entry allowed under the preceding section, give bond, the form whereof shall be prescribed by the Secretary of the Treasury, with sufficient sureties, to produce the invoice, if the same be practi- cable, duly verified and authenticated, within eight months from the time of entry, if the merchandise was imported from any port on this side, and within eighteen months, if from any port beyond the Cape of Good Hope, or Cape Horn, or from the Cape of Good Hope. (See Paragraph 105.) Oath where one of Owners resides abroad. [112. Sec. 2849. In all cases where merchandise subject to ad- valorem duty belongs in part to a person residing in the United States, and in part to a person residing out of the United States, the oath of one of the owners residing in the United States shall be sufficient to admit the same to an entry. In all cases, however, where the merchandise was manufactured, in whole or in part, by any one of the owners, residing out of the United States, the same shall not be so admitted to any entry, unless the invoice has been verified and authenticated by such manufacturer in the manner prescribed in sec- tion twenty-eight hundred and forty-five. Effect of omission of Oath. [113.] Sec. 2850. Whenever the invoice of merchandise belong- ing to a person not residing in the United States has not been duly verified and authenticated, and, upon application to the Secretary of the Treasury, the merchandise has been refused an entry, the same shall be deemed suspected. Fees for verification of Invoice. [114.] Sec. 2851. For every verification of an invoice and cer- tificate before a consul or commercial agent, such consul or com- mercial agent shall be entitled to demand and receive from the person making the same, a fee of two dollars and fifty cents. But each shipper shall have the right to include all articles shipped by him in the same invoice. TITLE 34 REVISED STATUTES CH. 4. 33 Certificate upon. Invoice. [115.] Sec. 2852. When any merchandise is admitted to an entry upon invoice, the collector of the port in which the same is entered shall certify the same under his official seal; and no other evidence of the value of such merchandise shall be admitted on the part of the owner thereof, in any court of the United States, except in corroboration of such entry. Triplicate Invoices and Declarations thereto. [116.] Sec. 2853. All invoices of merchandise imported from any foreign country shall be made in triplicate, * and signed by the person owning or shipping such merchandise, if the same has actually been purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly author- ized agent of such purchaser, manufacturer, or owner. [117.] Sec. 2854:. All such invoices shall, at or before the ship- ment of the merchandise, be produced to the consul, vice-consul, or commercial agent of the United States nearest the place of shipment, for the use of the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufac- turer, owner, or agent, setting forth that the invoice is in all respects true; that it contains, if the merchandise mentioned therein is sub- ject to ad-valorem duty, and was obtained by purchase, a true and full statement of the time when and the place where the same was purchased, and the actual cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have actually been allowed thereon; and when obtained in other manner than by purchase, the actual market- value thereof at the time and place when and where the same was pro- cured or manufactured ; and, if subject to specific duty, the actual quantity thereof; and that no different invoice of the merchandise, mentioned in the invoice so produced, has been or will be furnisned to any one. If the merchandise was actually purchased, the decla- ration shall also contain a statement that the currency in which such invoice is made out is the currency which was actually paid for the merchandise by the purchaser. (See Treaty Dept. decisions N~os. 2287-2975-4177-4243-4454, and Paragraph 107.) Endorsement of Destination upon Invoice. [118.] Sec. 2855. The person so producing such invoice shall at the same time declare to such consul, vice-consul, or commercial * Amended. See Paragraph 387, which requires invoices to be made in quadruplicate where goods are intended to be transported without appraise- ment at port of arrival. 3 34 ENTRY OF MERCHANDISE. agent the port in the United States at which it is intended to make entry of merchandise; whereupon the consul, vice-consul, or com- mercial agent shall indorse upon each of the triplicates * a certificate, under his hand and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by wliom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the merchandise therein mentioned. The consul, vice-consul, or commercial agent shall then deliver to the person producing the same, one of the triplicates, to be used in making entry of the mer- chandise ; shall file another in his office, to be there carefully pre- served; and shall, as soon as practicable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the intention to make entry of the merchandise. [119.] Sec. 2836. In case of merchandise imported from a foreign country adjacent to the United States, the declaration in the two preceding sections required, may be made to, and the certificate indorsed by, the consul, vice-consul, or commercial agent at or nearest to the port of clearance for the United States. Change of Destination. [120.] Sec. 2837. Whenever, from a change of the destination of any merchandise, after the production of the invoice thereof to the consul, vice-consul, or commercial agent, or from other cause, the triplicate transmitted to the collector of the port to which such mer- chandise was originally destined, is not received at theport where the same actually arrives, and where it is desired to make entry thereof, the merchandise may be admitted to an entry on the execu- tion by the owner, consignee, or agent, of a bond, with sufficient security, in double the amount of duty apparently due, conditioned for the payment of the duty which shall be found to be actually due thereon. The collector of the port where such entry shall be made shall immediately notify the consul, vice-consul, or commercial agent to whom such invoice has been produced, to transmit to such collec- tor a certified copy thereof; and such consul, vice-consul, or com- mercial agent shall transmit the same accordingly without delay; and the duty shall not be finally liquidated until such triplicate, or a certified copy thereof, shall have been received. Such liquidation, however, shall not be delayed longer than eighteen mouths from the time of making such entry. * Amended. See Paragraph 387, which requires invoices to be made in quadruplicate where goods are intended to be transported without appraise- ment at port of arrival. TITLE 34 KEVISED STATUTES^Cn. 4. 35 Entry in absence of Invoice. [121.] Sec. 2858. Whenever, from accident or other cause, it has become impracticable for the person desiring to make entry of any merchandise, to produce, at the time of making such entry, any invoice thereof, as hereinbefore required, it shall be lawful for the Secretary of the Treasury to authorize the entry of such merchan- dise upon such terms and in accordance with such general or special regulations as he may prescribe. The Secretary of the Treasury is hereby invested with the like powers of remission in cases of forfeiture arising under the foregoing provisions as in other cases of forfeiture under the revenue laws. (See Paragraph 110.) I Countries excepted from foregoing provisions, and Entry of Mer- chandise under $100 Valuation, how made. [122.] Sec. 2839. The six preceding sections shall not apply to countries where there is no consul, vice-consul, or commercial agent of the United States. And whenever the value of the imported merchandise does not exceed one hundred dollars, the collector may admit it to entry without the production of the triplicate invoice, and without submitting the question to the Secretary of. the Treasury, if he is satisfied that the neglect to produce such invoice was unin- tentional and that the importation was made in good faith, and with- out any purpose of defrauding or evading the revenue laws. [Treas'y Dept. decisions 4622-5135-5415-5527, see Paragraph 107.) No Entry allowed without Invoices, except, &c. [123. ] Sec. 2860. Except as allowed in the four preceding sec- tions, no merchandise imported from any foreign place or country shall be admitted to an entry unless the invoice presented in all re- spects conforms to the requirements of sections twenty-eight hundred and fifty-three, twenty-eight hundred and fifty-four, and twenty-eight hundred and fifty-five, and has thereon the certificate of the consul, vice-consul, or commercial agent in those sections specified, nor unless the invoice is verified at the time of making such entry by the oath of the owner or consignee, or of the authorized agent of the owner or consignee, certifying that the invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, nor, unless the triplicate trans- mitted by the consul, vice-consul, or commercial agent to the collec- tor has been received by him. (See Paragraph 11.) Restrictions on Consular certificates. 1 124.] Sec. 2861. No consular officer of the United States shall grant a certificate for merchandise shipped from countries adjacent 36 ENTKY OF MERCHANDISE. to the United States, which have passed a consulate after purchase for shipment. [125.] Sec. 2862. All consular officers are hereby authorized to require, before certifying any invoice under the provisions of the pre- ceding sections, satisfactory evidence, either by the oath of the per- son presenting such invoices or otherwise, that such invoices are correct and true. In the exercise of the discretion hereby given, the consular officers shall be governed by such general or special regu- lations or instructions as may from time to time be established or given by the Secretary of State. [126.] Sec. 2863. All consuls and commercial agents of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report the facts to the collector of the port where the revenue is or may be de- frauded, or to the Secretary of the Treasury. Punishment for attempting to pass false Invoices. [127.] Sec. 2864. If any owner, consignee, or agent of any merchandise shall knowingly make, or attempt to make, an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul, or commercial agent, or of any invoice which does not contain a true statement of all the particulars hereinbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, such merchandise or the value thereof shall be forfeited. (See Para- graph 13.) [128.] Sec. 2865. If any person shall knowingly and willfully, with intent to defraud the revenue of the United States, smuggle, or clandestinely introduce, into the United States, any goods, wares, or merchandise, subject to duty by law, and which should have been invoiced, without paying or accounting for the duty, or shall make out or pass, or attempt to pass, through the custom-house any false, forged, or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court. Entry of Merchandise destined for British Possessions. [129.] Sec. 2866. From the date of the President's Proclama- tion declaring that he has evidence that the Imperial Parliament of Great Britain, the Parliament of Canada, and the legislature of Prince Edward's Island have passed laws on their part to give effect TITLE 34 KEVISED STATUTE OH. 4. 37 to the provisions of the treaty of Washington of May eighth, eighteen hundred and seventy-one, as contained in articles eighteen to twenty-five inclusive, and article thirty of said treaty, and so long as said articles remain in force, according to the terms and condi- tions of article thirty-third of said treaty, all goods, wares, or mer- chandise arriving at the ports ol New York, Boston, and Portland,* and any other ports in the United States which have been, or may from time to time be, specially designated by the President of the United States and destined for Her Britannic Majesty's possessions in l^orth America, may be entered at the proper custom-house and conveyed in transit, without the payment of duties, through the terri- tory of the United States, under such rules, regulations, and condi- tions for the protection of the revenue as the Secretary of the Treasury may, from time to time, prescribe ; and, under like rules, regulations, and conditions, goods, wares, or merchandise may be conveyed in transit, without the payment of duties, from such pos- sessions, through the territory of the United States, for export from the said ports of the United States. ( Treaty Dept. decisions Nos. 2171 and 5470 prescribe the regulations. See also Treas'y Dept. deci- sions Nos. 2243-2420-2576-3184-3437-3791-3886-4193-4743-5149.) * Oswego, N. Y., (Treas'y Dept. decision No. 2248,) Philadelphia, Pa., (Treas'y Dept. decision No. 3323;) Eastport, Me., (Treas'y Dept. decision No. 3737-,) Morristown, N. Y., (Treas'y Dept. decision 4001 ;) Richford, Vt.; (Treas'y Dept. decision No. 4844;) New Haven, Conn., (Treas'y Dept. deci- sion No. 4865;) New Orleans, La., (Treas'y Dept. decision No. 5175;) Char- lotte, N. Y., (Treas'y Dept. decision No. 5440,) designated ports from which imported merchandise may be shipped in bond under section 2866. 38 APPKAISAL. CHAPTER SIX. APPRAISAL. [From Revised Statutes of the U. S. 2d edition, 1878 page 561.] Collector may deliver Merchandise not designated for Appraisal. [130.] Sec. 2899. No merchandise liable to be inspected or ap- praised shall be delivered from the custody of the officers of the customs, until the same has been inspected or appraised, or until the packages sent to be inspected or appraised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, con- signee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be de- livered to the order of the collector, at any time within ten days after the package sent to the public stores has been appraised and reported to the collector. If in the mean time any package shall be opened, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, accord- ing to the condition of the bond, the bond shall, in either case, be forfeited. (Treaty Dept. decision 99..) Additions to entry to make Market-ValueWhen to be made. [131.] Sec. 2900. The owner, consignee, or agent of any mer- chandise which has been actually purchased, or procured otherwise than by purchase, at the time, and not afterward, when he shall pro- duce his original invoice to the collector and make and verify his written entry of his merchandise, may make such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the actual market-value or wholesale price of such merchandise at the period of exportation to the United States in the principal markets of the country from which the same has been imported ; and the collector within whose district the same may be imported or entered may cause such actual market- value or whole- sale price to be appraised ; and if such appraised value shall exceed by ten per centum or more the value so declared in the entry, then, in addition to the duties imposed by law on the same, there shall be collected a duty of twenty per centum ad valorem on such appraised value.* The duty shall not, however, be assessed upon an amount *U. S. Circuit Court at New York, case of Schmieder vs. Barney, affirmed the rule laid down in Article 488 Treas'y Regulations 1874 (Treas'y Dept. decision 4471.) The additional duty cannot be enforced where proceedings TITLE 34 REVISED STATUTE OH. 6. 39 less than the invoice or entered value. (Treaty Dept. decisions 3335- 3370-3413-3435-3476-3483-3519-3685-3687-3753 - 3774 - 3788 - 3907- 3978-4025-41 49-4180-4232 - 4234 - 4324 -4335-4456-4524- 4533-4615- 4838-4964-5412.) Number of Packages to be Opened. [132.] Sec. 2901. The collector shall designate on the in voice at least one package of every invoice, and one package at least of every ten packages of merchandise, and a greater number should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination ; and if any pack- age be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be, shall be liable to seizure and forfeiture on conviction thereof before any court of competent juris- diction; but if the appraisers shall be of opinion that no such fraud- ulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such for- feiture may, however, be remitted by the Secretary of the Treasury on the production of evidence satisfactory to him that no fraud was intended. Mode of Appraisal. [133.] Sec. 2902. 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 and naval officer, as the case may be, by all reasonable ways and means in his or their power, to ascer- tain, estimate, and appraise the true and actual market-value and wholesale price, any invoice or affidavit thereto to the contrary not- withstanding, of the merchandise, at the time of exportation, and in the principal markets of the country whence the same has been im- ported into the United States, and the number of such yards, parcels, or quantities, and such actual market-value or wholesale price of every of them, as the case may require. All such merchandise, being manufactured of wool ? or whereof wool shall be a component part, which shall be imported into the United States, in an unfinished condition, shall, in every such appraisal, be estimated to have been at the time of exportation, and place whence the same was imported are had for forfeiture of goods or where suit in personam has been brought. (Treas'y Dept. decision 4625.) 40 APPBAISAL. into the United States, of as great value as if the same had been en- tirely finished. (See Paragraph 1250, and Treaty Dept. decisions 3719- 4081) and 4913.) [134.] Sec. 2903. The President may cause to be established fit and proper regulations for estimating the duties on merchandise im- ported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign government. Market- Value how determined. [135.J Sec. 2904. When the duty upon any imports shall be subject to be levied upon the true market-value of such imports in the principal markets of the country from whence the importation has been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment, when- ever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul, commercial agent, or other legally authorized deputy. [136.] Sec. 2905. In all cases where merchandise, subject to ad valorem duty, or on which the duties are to be levied upon the value of the square yard, and in all cases where any specific quantity or parcel of such merchandise has been imported into the United States from a country in which the same has not been manufactured or pro- duced, the foreign value shall be appraised and estimated according to the current market- value or wholesale price of similar articles at the principal markets of the country of production or manufacture, at the period of the exportation of such merchandise to the United States. [137.] Sec. 2906. When an ad valorem rate of duty is imposed on any imported merchandise, or when the duty imposed shall be regulated by, or directed to be estimated or based upon, the value of the square yard, or of smy specified quantity or parcel of such mer- chandise, the collector within whose district the same shall be im- ported or entered shall cause the actual market-value, or whole- sale price thereof, at the period of the exportation to the United States, in the principal markets of the country from which the same has been imported, to be appraised, and such appraised value shall be considered the value upon which duty shall be assessed. (See Paragraph 1250.) [138.] (Sees. 2907 and 2908. Repeated by Section 7 of act of March 3, 1883, and Sec. 2909. Repealed by act of February 27, 1877.) (See Paragraph 1247.) TITLE 34 RE VISED STATUTES CH. 6. 41 Different values and qualities in same invoice how treated. [139.J Sec. 2910. When merchandise of the same material or description, but of different values, is invoiced at an average price, and not otherwise provided for, the duty shall be assessed upon the whole invoice at the rate to which the highest valued goods in such invoice are subject. (Treas'y Dept. decisions Nos. 3683-4616.) [140.] Sec. 2011. Whenever articles composed wholly, or in part, of wool or cotton, of similar kind, but different quality, are found, in the same package, charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article con- tained in such package, and so charged, as the average value of the whole. (Treaty Dept. decisions Nos. 3683-4616.) [141.] Sec. 2912. When wool of different qualities is imported in the same bale, bag, or package, it shall be appraised by the appraiser, to determine the rate of duty to which it shall be sub- jected, at the average aggregate value of the contents of the bale, bag, or package ; and when bales of different qualities are embraced in the same invoice at the same prices whereby the average price shall be reduced more than ten per centum below the value of the bale of the best quality, the value of the whole shall be appraised according to the value of the bale of the best quality ; and no bale, bag, or package shall be liable to a less rate of duty in consequence of being invoiced with wool of lower value. Appraisement of Gloves. [142.] Sec. 2913. In the appraisement of kid and all other gloves imported into the United States there shall be no discrimina- tion in determining by appraisement the foreign market value of such goods, whether protected by trade-mark or not ; and in no case shall gloves so protected by trade-mark be appraised at a less foreign market- value than the like goods not so protected; and no sale or pretended sale of such goods shall be held to fix the value of the same. Standard for Sugar, Wool, Vinegar and Liquors. [143. J Sec. 2914* The standard by which the color and grades of sugar are to be regulated, shall be selected and furnished to the collectors of such ports of entry as may be necessary by the Secre- tary of the Treasury, from time to time, and in such manner as he may deem expedient. [144.] Sec. 2915. The Secretary of the Treasury shall, by regu- lation, prescribe and require that samples from packages of sugar shall be taken by the proper officers, in such manner as to ascertain the true quality of such sugar; and the weights of sugar imported 42 APPRAISAL. ID casks or boxes shall be marked distinctly by the custom-house weigher, by scoring the figures indelibly on each package. [145.] Sec. 2916. For the purpose of carrying into effect the classification of wool and hair of animals, prescribed by Schedule L, Title "DUTIES UPON IMPORTS," a sufficient number of distinctive samples of the various kinds of wool or hair embraced in each of the three classes named, selected and prepared under the direction of the Secretary of the Treasury, and duly verified by him, the standard samples of which shall be retained in the Treasury Department, shall be deposited in the custom-houses and elsewhere, as he may direct; which samples shall be used by the proper officers of the customs, to determine the class to which any imported wool or hair belongs. (Schedule K in act of March 3, 1883, substituted for schedule L See Paragraph 766.) [146.] Sec. 2017. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar ; and all import duties that may be imposed by law on vinegar imported from foreign countries shall be collected according to this standard. * [147.J Sec. 2918. The Secretary of the Treasury may under the direction of the President, adopt such hydrometer as he may deem best calculated to promote the public interest for the purpose of ascertaining the proof of liquors ; and, after such adoption, the duties imposed by law upon distilled spirits shall be collected accord- ing to proof ascertained by any hydrometer so adopted. Standard weight of Grain. [148.J Sec. 2919. For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring; and sixty pounds of wheat, fifty- six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty pounds of peas, and forty- two pounds of buckwheat, avoirdupois weight, shall respectively be estimated as a bushel. Expense of weighing, gauging, &c. when to be paid by owner. [149.] Sec. 2920. In all cases in which the invoice or entry does not contain the weight, or quantity, or measure of merchandise, now weighed, or measured, or gauged, the same shall be weighed, gauged, or measured at the expense of the owner, agent, or consignee. (Treaty Dept. decisions Nos. 5140, 5157 and 5171.) , * Vinegar of less than the standard strength is subject to duty as if of the standard strength, (Treas'y Dept. decision 2988.) Mode of testing, see Treas'y Dept. decision 3136. TITLE 34 KEVISED STATUTP^S OH. 6. 43 Allowance of duty on goods deficient. [150.] Sec. 2921. If, on the opening of any package, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allow- ance for the same be made in estimating the duties. Examination of importers respecting market value. [151.] Sec. 2922. The appraisers, or the collector and naval officer, as the case may be, may call before them and examine upon oath, any owner, importer, consignee, or other person, touching any matter or thing which they may deem material in ascertaining the true market value or wholesale price of any merchandise imported, and require the production, on oath, to the collector or to any per- manent appraiser, of any letters, accounts, or invoices, in his pos- session relating to the same. All testimony in writing, or deposi- tions, taken by virtue of this section, shall be filed in the collector's office, and preserved for future use or reference, to be transmitted to the Secretary of the Treasury when he shall require the same. [152.] Sec. 2923. If any person so called shall neglect or refuse to attend, or shall decline to answer, or shall, if required, refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce, such papers, when so required by an appraiser or collector and naval officer, he shall be liable to a penalty of one hundred dollars; and if such person be the owner, importer, or consignee, the appraisement which the appraisers, or collector and naval officer, where there are no legal appraisers, may make of the merchandise shall be final and conclusive. [153.[ Sec. 2924. Any person who shall willfully and corruptly swear falsely on an examination before any appraiser, or collector and naval officer, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited. [154.] Sec. 2925. Whenever, in the opinion of the Secretary of the Treasury, it may be necessary in order to carry into full effect the laws for the collection uf the revenue, he may authorize the collector of any district into which merchandise, subject to duty, may be im- ported, to require the owner, importer, or consignee of such mer- chandise, to give bond, in a sum not exceeding the value of such merchandise, that he will produce or cause to be produced, within a reasonable time, to be fixed by the Secretary, such proof as the Sec- retary may deem necessary, and as is in the power of the owner, importer, or consignee, to obtain, to enable the collector to ascertain the class or description of manufacture, or rate of duty, to which such merchandise is justly liable. 44 APPRAISAL. Storing of Merchandise when entry incomplete. [155.] Sec. 2020. All merchandise, of which incomplete entry has been made, or an entry without the specification of particulars, either for want of the original invoice, or for any other cause, or which has received damage during the voyage, shall be conveyed to some warehouse or storehouse, to be designated by the collector, in the parcels or packages containing the same, there to remain with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as the case may require, shall have been ascertained either by the exhibition of the original invoice thereof, or by appraise- ment, at the option of the owner, importer, or consignee ; and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the delivery thereof. Goods damaged during the voyage or wrecked. [156.] Sec. 2927. In respect to articles that have been damaged during the voyage, whether subject to a duty ad valorem, or charge- able with a specific duty, either by number, weight, or measure, the appraisers shall ascertain and certify to what rate or percentage the merchandise is damaged, and the rate of percentage of damage, so ascertained and certified, shall be deducted from the original amount, subject to a duty ad valorem, or from the actual or original number, weight, or measure, on which specific duties would have been com- puted. No allowance, however, for the damage on any merchandise, that has been entered, and on which the duties have been paid or secured to be paid, and for which a permit has been granted to the owner or consignee thereof, and which may on examining the same prove to be damaged, shall be made, unless proof to ascertain such damage shall be lodged in the custom-house of the port where such merchandise has been landed, within ten days after the landing of such merchandise.* (See Paragraphs 598 and 722.) , [157.] Sec. 2928. Before any merchandise which may be taken from any wreck shall be admitted to an entry, the same shall be ap- praised ; and the same proceedings shall be ordered and executed in all cases where a reduction of duties shall be claimed on account of damage which any merchandise shall have sustained in the course of the voyage ; and in all cases where the owner, importer, consignee, or agent shall be dissatisfied with such appraisement, he shall be enti- tled to the privileges of appeal as provided for in this Title.* (See Paragraphs 28 and 1237.) "*Treas'y Dept. decision 3869 prescribes regulations for Re-appraisement on damaged goods see also Treas'y Dept. decisions Nos. 45, 2349, 3134, 3454, 3510, 3799, 3832, 3868, 4191. 4652, 4729, 4743, 4754, 5090, 5255, 5421, 5583. TITLE 34 REVISED STATUTES CH. 6. 45 Collector may order Re-appraisement. [158.] Sec. 2929. The principal appraisers shall revise and cor- rect the report of the assistant appraisers as they may judge proper, and report to the collector their decision thereon. If the collector deems any appraisement of goods too low, he may order a re-appraise- ment, either by the principal appraisers, or by three merchants desig- nated by him for that purpose, who shall be citizens of the United States; and may cause the duties to be charged accordingly. (Treaty Dept. decisions 3753, 3809, 4089.) Importer granted Re-appraisement. [159.] Sec. 2930. If the importer, owner, agent, or consignee^ of any merchandise shall be dissatisfied with the appraisement, and shall have complied with the foregoing requisitions, he may forthwith give notice to the collector, in writing, of such dissatisfaction ; on the receipt of which the collector shall select one discreet and experienced merchant to be associated with one of the general appraisers where- ever practicable, or two discreet and experienced merchants, citizens of the United States, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions ; and if they shall disagree, the collector shall decide between them ; and the appraisement thus determined shall be final and be deemed to be the true value, and the duties shall be levied thereon accordingly. (See Treaty Dept. decisions 92, 93, 222, 621, 3774, 3809, 3840, 3916, 4269, 4459.) Protest against decision of Collector as to Rates of Duty, &c., and appeal therefrom to the Secretary of the Treasury. [160.] Sec. 2931. On the entry of any vessel, or of any mer- chandise, the decision of the collector of customs at the port of im- portation and entry, as to the rate and amount of duties to be paid on the tonnage of such vessel or on such merchandise, and the dutiable costs and charges thereon, shall be final and conclusive Against all persons interested therein, unless the owner, master, commander, or consignee of such vessel, in the case of duties levied on tonnage, or the owner, importer, consignee, or agent of the merchandise, in the case of duties levied on merchandise, or the costs and charges thereon, shall, within ten days after the ascertainment and liquida- tion of the duties by the proper officers of the customs, as well in cases of merchandise entered in bond as for consumption, give notice in writing to the collector on each entry, if dissatisfied with his deci- sion, setting forth therein, distinctly and specifically, the grounds of his objection thereto, and shall within thirty days after the date of such ascertainment and liquidation, appeal therefrom to the Secre- tary of the Treasury. The decision of the Secretary on such appeal 46 APPRAISAL. shall be final arid conclusive ; and such vessel, or merchandise, or costs and charges, shall be liable to duty accordingly, unless suit shall be brought within ninety days after the decision of the Secre- tary of the Treasury on such appeal for any duties which shall have been paid before the date of such decision on such vessel, or on such merchandise, or costs or charges, or within ninety days after the payment of duties paid after the decision of the Secretary. No suit shall be maintained in any court for the recovery of any duties alleged to have been erroneously or illegally exacted, until the deci- sion of the Secretary of the Treasury shall have been first had on such appeal, unless the decision of the Secretary shall be delayed more than ninety days from the date of such appeal in case of an entry at any port east of the JRocky Mountains, or more than five months in case of any entry west of those mountains. (See Para- graphs 233 to 236, and 361 to 364. Treaty Dept. decisions 23, 207, 299, 743, 2809, 2813, 3051, 3139. 3308, 3551, 3686, 3730, 3746, 3774, 3795, 3842, 3883, 3990, 4079, 4216, 4232, 4494, 4588, 4813, 4922, 4972, 5526.) [161.] Sec. 2932. The decision of the respective collectors of customs as to all fees, charges, and exactions of whatever character, other than those relating to the rate and amount of duties to be paid on the tonnage of any vessel, or on merchandise and the dutiable costs and charges thereon, claimed by them, or by any of the officers under them, in the performance of their official duty, shall be final and conclusive against all persons interested in such fees, charges, or exactions, unless the like notice that an appeal will be taken from such decision to the Secretary of the Treasury shall be given within ten days from the making of such decision, and unless such appeal shall actually be taken within thirty days from the making of such decision ; and the decision of the Secretary of the Treasury shall be final and conclusive upon the matter so appealed, unless suit shall be brought for the recovery of such fees, charges, or exactions, within the period as provided for in the preceding section in regard to duties. No suit shall be maintained in any court for the recovery of any such fees, costs, and charges, alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Trea- sury shall have been first had on such appeal, unless such decision of the Secretary shall be delayed more than ninety days from the date of such appeal in case of an entry at any port east of the Eocky Mountains, or more than five months in case of an entry west of those mountains. Drugs and Medicines to be examined before entry. 1 162.] Sec. 2933. All drugs, medicines, medicinal preparations, including medicinal essential oils and chemical preparations, used wholly or in part as medicine, imported from abroad, shall, before TITLE 34 REVISED STATUTES CH. 6. 47 passing the custom-house, be examined and appraised, as well in reference to their quality, purity, and fitness for medical purposes^ as to their value and identity specified in the invoice. [163.] Sec. 2934. All medicinal preparations, whether chemical or otherwise, usually imported with the name of the manufacturer, shall have the true name of the manufacturer and the place where they are prepared, permanently and legibly affixed to each parcel by stamp, label, or otherwise ; and all medicinal preparations imported without such names so affixed shall be adjudged to be forfeited. [164.J Sec. 2935. If, on examination, any drugs, medicines, medicinal preparations, whether chemical or otherwise, including medicinal essential oils, are found, in the opinion of the examiner, to be so far adulterated, or in any manner deteriorated, as to render them inferior in strength and purity to the standard established by the United States, Edinburgh, London, French, and German phar- macopoeias and dispensatories, and thereby improper, unsafe, or dangerous to be used for medicinal purposes, a return to that effect shall be made upon the invoice, and the articles so noted shall not pass the custom-house, unless, on a re-examination of a strictly ana- lytical character, called for by the owner or consignee, the return of the examiner shall be found erroneous, and it is declared as the re- sult of such analysis, that the articles may properly, safely, and without danger, be used for medicinal purposes. [165.] Sec. 2936. The owner or consignee shall at all times, when dissatisfied with the examiner's return, have the privilege of calling, at his own expense, for a re-examination ; and the collector, upon receiving a deposit of such sum as he may deem sufficient to defray such expense, shall procure some competent analytical chemist possessing the confidence of the medical profession, as well as of the colleges of medicine and pharmacy, if any such institutions exist in the State in which the collection-district is situated, to make a careful analysis of the articles included in the return, and a report upon the same under oath. In case this report, which shall be final, shall declare the return of the examiner to be erroneous, and the articles to be of the requisite strength and purity, according to the standards referred to in the next preceding section, the entire invoice shall be passed without reservation, on payment of the customary duties. Exportation of rejected Drugs, &e. [166.] Sec. 2937. If the examiner's return, however, shall be sustained by the analysis and report, the articles shall remain in charge of the collector, and the owner or consignee, on payment of the charges of storage and other expenses necessarily incurred by the United States, and on giving a bond with sureties satisfactory to 48 APPKAISAL. the collector to land the articles out of the limits of the United States, shall have the privilege of re-exporting them at any time within the period of six months after the report of the analysis ; but if the articles shall riot be sent out of the United States within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed, and hold the owner or consignee re- sponsible to the United States for the payment of all charges, in the same manner as if the articles had been re-exported. Appraisement at New York. [167.] Sec. 2938. One of the assistant appraisers at the port of New York, to be appointed with special reference to his qualifications for such duties, shall, in addition to the duties that may be required of him by the appraiser, perform the duties of a special examiner of drugs, medicines, chemicals, and so forth. [168.] Sec. 2939. The collector of the port of New York shall not, under any circumstances, direct to be sent for examination and appraisement less than one package of every invoice, and one package at least out of every ten packages of merchandise, and a greater num- ber should he, or the appraiser, or any assistant appraiser, deem it necessary. When the Secretary of the Treasury, however, from the character and description of the merchandise, may be of the opinion that the examination of a less proportion of packages will amply protect the revenue, he may, by special regulation, direct a less num- ber of packages to be examined. [169.] Sec. 2940. The Secretary of the Treasury may, on the nomination of the appraiser, appoint such number of examiners at the port of New York as the Secretary may in writing determine to be necessary, to aid each of the assistant appraisers in the examina- tion, inspection, and appraisement of merchandise. No person shall be appointed such examiner who is not, at the time of his appoint- ment, practically and thoroughly acquainted with the character, quality, and value of the article in the examination and appraise- ment of which he is to be employed ; nor shall any such examiner enter upon the discharge of his duties, as such, until he shall have taken and subscribed an oath faithfully and diligently to discharge such duties. [170.] Sec. 2941. No appraiser, assistant appraiser, examiner, clerk, verifier, sampler, messenger, or other person employed in the departments of appraisal at the port of New York, or any of them, shall engage or be employed in any commercial or mercantile busi- ness, or act as agent for any person engaged in such business, during the term of his appointment. TITLE 34 EEVISED STATUTES CH. 6. 49 [171. | Sec. 2942. All provisions relating to the duties of ap- praisers, or to any proceedings consequent or dependent upon the action of such appraisers and not inconsistent with the provisions relating to the appraiser and assistant appraisers at the port of New York, shall be construed to apply to them. [172.] Sec. 2943. One of the assistant appraisers at the port of New York shall be detailed by the appraiser for the supervision of the department for the examination of merchandise damaged on the voyage of importation, and as far as practicable to make examina- tions and appraisals of such or any other merchandise as the ap- praiser may direct, and in all cases truly to report to him the extent of such damage, or the true value of the merchandise appraised, as the case may be, according to law ; such report to be subject to re- vision, correction, and approval by the appraiser, and to be trans- mitted to the collector in the same manner as other appraisals. [173.] Sec. 2944. If at any time, from an increase of importa- tion, or from any other cause, there shall be found upon the floors of the public stores in the City of New York an accumulation of mer- chandise awaiting appraisement, the appraiser shall, under regula- tions established by the Secretary of the Treasury, direct the assistant appraisers, and others associated with them in this branch of the public business, to devote time beyond the usual business hours, in each day, during daylight, to their respective duties, so that the business of appraisement may be faithfully and more promptly dis- patched. Penalty for declining to act as Merchant Appraiser. [174.] Sec. 2945. Any merchant who shall be chosen by the collector to make any appraisement required under any act respect- ing imports and tonnage, and who shall, after due notice of such choice has been given to him in writing, decline or neglect to assist at such appraisement, shall be subject to a penalty of not more than fifty dollars, and to the costs of prosecution therefor. Appraisements at Ports where there are no Appraisers. [175.] Sec. 2946. When merchandise is entered at ports where there are no appraisers, the mode hereinbefore prescribed of ascer- taining the foreign value thereof shall be carefully observed by the revenue officers to whom is committed the estimating and collection of duties. [176.] Sec. 2947. The Secretary of the Treasury shall have authority to direct the appraiser for any collection -district to attend in any other collection-district for the purpose of appraising any mer- chandise imported therein. 50 APPRAISAL. Additional Duties not Pines. [177.] Sec. 2948. No portion of the additional duties provided by this Title shall be deemed a fine, penalty, or forfeiture, for the pur- pose of being distributed to any officer of the customs, but the whole amount thereof, when received, shall be paid directly into the Treasury. Secretary of Treasury to prescribe Regulations for Appraisal. [178.] Sec. 2949. The Secretary of the Treasury from time to time shall establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all merchandise imported into the United States, and just and proper entries of such actual market-value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market- value or whole- sale price of each of them. The Secretary of the Treasury shall re- port all such rules and regulations, with the reasons therefor, to the then next session of Congress. Appraiser's Certificate. [179.] Sec. 2950. The certificate of any one of the appraisers of the dutiable value of any imported merchandise required to be appraised, shall be deemed to be the appraisement of such merchan- dise required by law to be made by such appraisers. Where mer- chandise shall be entered at ports where there are no appraisers, the certificate of the revenue officer to whom is committed the estimating and collection of duties of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the ap- praisement of such merchandise required by law to be made by such officer. Definition of the words "Ton," "Value" and "Valued." [180.] Sec. 2951. Wherever the word " ton " is used in this chapter, in reference to weight, it shall be construed as meaning twenty hundred- weight, each hundred-weight being one hundred and twelve pounds avoirdupois. [181.] Sec. 2952. The words " value " and " valued," used in this chapter, shall be construed as meaning the true market-value of merchandise in the principal markets of the country from whence exported at the date of exportation. Buildings for Custom-House Purposes. [182.] Sec. 2953. Nothing herein contained shall be construed to prevent the leasing or hiring of such buildings or accommodations TITLE 34 EEVISED STATUTES CH. 7. 51 as may be required for. the use of the United States appraisers for the due examination and appraisal of imported merchandise at the ports where such officers are provided by law, nor to prohibit the leasing or hiring by collectors of the customs, for short periods, with the approval of the Secretary of the Treasury, of such stores as may be required for custom-house purposes at any of the smaller revenue ports of the United States. CHAPTER SEVEN. THE BOND AND WAREHOUSE SYSTEM. [From Revised Statutes of the U. S. 2d Edition, 1878. Page 570.] Leasing and Bonding Warehouses and Goods Deposited at Bisk of Owners. [183.] Sec. 2934. The Secretary of the Treasury may, at his discretion, lease such warehouses as he deems necessary for the storage of unclaimed goods, or goods which for any other reason are required by law to be stored by the Government. [184.] Sec. 2933. No leases shall be entered into by the United States for any warehouses for the storage of warehoused or un- claimed merchandise at any port where there may exist any private bonded warehouses ; Provided, That such buildings may be leased as may be required for the use of appraisers for the examination and appraisal of imported merchandise at ports where such officers are provided by law ; and collectors may lease, for short periods, at any of the smaller ports, such stores as may be required for custom-house purposes, with the approval of the Secretary of the Treasury. [185.] Sec. 2930. All warehouses hired by the collector, naval officer, or surveyor, shall be on public account, and paid for by the collector as such, and shall be appropriated exclusively to the use of receiving foreign merchandise, subject, as to the rates of storage, to regulation by the Secretary of the Treasury. [186.] Sec. 2937. No collector or other officer of the customs shall enter into any contract or agreement for the use of any build- ing to be thereafter erected as a public store or warehouse, and no lease of any building to be so used shall be taken for a longer period than three years, nor shall rent be paid, in whole or in part, in any case, in advance. 52 THE BOND AND WAREHOUSE SYSTEM. [187.] Sec. 2958. Cellars and vaults of stores for the storage of wines and distilled spirits only, and yards for the storage of coal, mahogany, and other woods and lumber, may, at the discretion of the Secretary of the Treasury, be constituted bonded warehouses for the storage of such articles under the same regulations and conditions as required in the storage of other merchandise ; the cellars or vaults shall be exclusively appropriated to the storage of wines or distilled spirits, and shall have no opening or entrance except the one from the street, on which separate and different locks of the custom-house and the owner or proprietor of the cellars or vaults shall be placed. [188.] Sec. 2959. Parts of such building as shall be approved by the Secretary of the Treasury may be bonded for the storage of grain, under such rules, regulations, and conditions as he may pre- scribe for the security of the revenue. [189.] Sec. 2960. Private warehouses shall be used solely for the purpose of storing warehoused merchandise, and shall be previously approved by the Secretary of the Treasury, and be placed in charge of a proper officer of the customs, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the mer- chandise stored in the warehouse ; and all the labor on the merchan- dise so stored must be performed by the owner or proprietor of the warehouse, under the supervision of the officer of the customs in charge of the same, at the expense of the owner or proprietor. [190.] Sec. 2961. Before any of the stores or cellars, owned or occupied by private individuals, shall be used as a warehouse for merchandise imported by other merchants or importers, the owner, occupant, or lessee thereof shall enter into bond, in such sums and with such sureties as may be approved by the Secretary of the Trea- sury, exonerating and holding harmless the United States and its officers from or on account of any risk, loss, or expense of any kind or description, connected with or arising from the deposit or keeping of the merchandise in the warehouses ; and all imports deposited in any public or private warehouse authorized by this Title shall be at the sole and exclusive risk and expense of the owner or importer. Importer may designate warehouse. [191.] Sec. 2962. Any merchandise subject to duty, with the exception of perishable articles, also gunpowder, and other explosive substances, except fire-crackers, which shall have been duly entered and bonded for warehousing, in conformity with existing laws, may be deposited, at the option of the owner, importer, consignee, or agent, at his expense and risk, in any public warehouse owned or leased by the United States, or in the private warehouse of the im- porter, the same being used exclusively for the storage of warehoused TITLE 34 BEVISED STATUTES CH. 7. 53 merchandise of his own importation or to his consignment, or in a private warehouse used by the owner, occupant, or lessee, as a general warehouse for the storage of warehoused merchandise; such place of storage to be designated on the warehouse-entry at the time of entering such merchandise at the custom-house. Goods not entered in time deposited in warehouse. [192.J Sec. 2963. When merchandise, imported into the United States, has not been entered in pursuance of the provisions of any act regulating imports and tonnage, the same shall be deposited in the public warehouse, and shall there remain, at the expense and risk of the owner, until such invoice is produced. Nothing herein contained shall be understood to prohibit the sale of such quantities of merchandise so stored as may be necessary to discharge the duties thereon, and all intervening charges, at the time or times when such duties shall become due and payable. [193.] Sec. 2964. In all cases of failure or neglect to pay the duties within the period allowed by law to the importer to make entry thereof, or whenever the owner, importer, or consignee shall make entry for warehousing the same, in writing, in such form and supported by such proof as shall be prescribed by the Secretary of the Treasury, the merchandise shall be taken possession of by the collector, and deposited in the public stores, or in other stores to be agreed on by the collector or chief revenue officer of the port, and the importer, owner, or consignee, such stores to be secured under the joint locks of the inspector and importer, there to be kept, with due and reasonable care, at the charge and risk of the owner, im- porter, consignee, or agent, and subject at all times to their order, upon payment of the proper duties and expenses, to be ascertained on due entry thereof for warehousing, and to be secured by a bond of the owner, importer, or consignee, with surety to the satisfaction of the collector, in double the amount of the duties, and in such form as the Secretary of the Treasury shall prescribe. [194.] Sec. 2965. Unclaimed merchandise required by existing laws to be taken possession of by collectors of the customs may be stored in any public warehouse owned or leased by the United States, or in any private bonded warehouse authorized by this Title, and all charges for storage, labor, and other expenses accruing on any such merchandise, not to exceed in any case the regular rates for such objects at the port in question, must be paid before delivery of the goods on due entry thereof by the claimant or owner; or if sold as unclaimed goods, to realize the import duties, the charges shall be paid by the collector out of the proceeds of the sale thereof before paying such proceeds into the Treasury as required by existing laws. 54 THE BOND AND WAKE HOUSE SYSTEM. [195.] Sec. 2966. When merchandise shall be imported into any port of the United States from any foreign country in vessels propelled in whole or in part by steam, and it shall appear by the bills of lading that the merchandise so imported is to be delivered immediately after the entry of the vessel, the collector of such port may take possession of such merchandise and deposit the same in bonded warehouse; and when it does not appear by the bills of lading that the merchandise so imported is to be immediately delivered, the collector of the customs may take possession of the same, and deposit it in bonded warehouse, at the request of the owner, master, or consignee of the vessel, on three days' notice to such collector after the entry of the vessel. Merchandise for Jeffersonville and Albany. [196.] Sec. 2967. Merchandise imported into the port of Louis- ville, and destined for Jeffersonville, may be lauded and warehoused at Jeffersonville, under the custody and control of the surveyor of the port of Louisville. (See Paragraph 116.) [197.] Sec. 2968. The Secretary of the Treasury may extend the privileges of the provisions relating to warehouses, and the regulations of the Treasury Department relating thereto, to the port of Albany. Custody of merchandise. [198.] Sec. 2969. All merchandise of which the collector shall take possession under the provisions relating to the time for the dis- charge of a vessel's cargo shall be kept with due and reasonable care at the charge and risk of the owner. Time limited for merchandise to remain in Bonded Warehouse. [199.] Sec. 2970. Any merchandise deposited in bond in any public or private bonded warehouse may be withdrawn for consump- tion within one year from the date of original importation on pay- ment of the duties and charges to which it may be subject by law at the time of such withdrawal ; and after the expiration of one year from the date of original importation, and until the expiration of three years from such date, any merchandise in bond may be with- drawn for consumption on payment of the duties assessed on the original entry and charges, and an additional duty of ten per centum of the amount of such duties and charges. (Treas'y Dept. decisions 2349, 3045, 3502, 4078, 4156, 4696.) [200.] Sec. 2971. All merchandise which may be deposited in public store or bonded warehouse may be withdrawn \>y the owner for exportation to foreign countries; or may be transshipped to any port of the Pacific or western coast of the United States at any time TITLE 34 REVISED STATUTES CH. 7. 55 before the expiration of three years from the date of original importa- tion ; such goods on arrival at a Pacific or western port to be subject to the same rules and regulations as if originally imported there. Any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the Government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury. In computing this period of three years, if such exportation or transshipment of any merchandise shall, either for the whole or any part of the term of three years, have been prevented by reason of any order of the President, the time during which such exportation or transshipment of such merchandise shall have been so prevented shall be excluded from the computation. Merchandise withdrawn for exportation shall be subject only to the payment of such storage and charges as may be due thereon. [201.J Sec. 2972. The Secretary of the Treasury, in case of any sale of any merchandise remaining in public store or bonded ware- house beyond three years, may pay to the owner, consignee, or agent of such merchandise, the proceeds thereof, after deducting duties, charges, and expenses, in conformity with the provision relating to the sale of merchandise remaining in a warehouse for more than one year. [202.] Sec. 2973. If any merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, except as hereinbefore provided, then such merchandise shall be appraised by the appraisers, if there be any at such port, and if none, then by two merchants to be designated and sworn by the collector for that purpose, and sold by the collector at public auction, on due public notice thereof being first given, in the manner and for the time to be prescribed by a general regulation of the Treasury Department. At such public sale, distinct printed catalogues descrip- tive of such merchandise, with the appraised value affixed thereto, shall be distributed among the persons present at sucli sale. A reasonable opportunity shall be given before such sale, to persons desirous of purchasing, to inspect the quality of such merchandise. The proceeds of such sales, after deducting the usual rate of storage at the port in question, with all other charges and expenses, includ- ing duties, shall be paid over to the owner, importer, consignee, or agent, and proper receipts taken for the same. [203.] Sec. 2974. The overplus, if any there be, of the proceeds of such sales, after the payment of storage, charges, expenses, and duties, remaining unclaimed for the space of ten days after such sales, shall be paid by the collector into the Treasury of the United States $ and the collector shall transmit to the Treasury Department, with the overplus, a copy of the inventory, appraisement, and account of 56 THE BOND AND WAREHOUSE SYSTEM. sales, specifying the marks, numbers, and descriptions of the pack- ages sold, their contents, and appraised value, the name of the vessel and master in which, and of the port whence, it was imported, and the time when, and the name of the person to whom such merchan- dise was consigned in the manifest, and the duties and charges to which the several consignments were respectively subject ; and the receipt or certificate of the collector shall exonerate the master of any vessel in which such merchandise was imported, from all claim of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any overplus paid into the same under the provisions of this Title. Sale of Perishable, Explosive, and Articles liable to Depreciation. [204.] Sec. 2973. All merchandise of a perishable nature, and all gunpowder and explosive substances, except fire-crackers, de- posited in any public or private bonded warehouse, shall be sold forthwith. [205.] Sec. 2976. Any collector of the customs is authorized, under such directions and regulations as may be prescribed by the Secretary of the Treasury, to sell, upon due notice, at public auction, any unclaimed merchandise deposited in public warehouse whenever the same may from depreciation in value, damage, leakage, or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale thereof, to pay the duties, storage, and other charges if suffered to remain in public store for the period allowed by law in the case of unclaimed merchandise. Return of duty upon Merchandise exported from Warehouse. [206.] Sec. 2977. Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the cus- toms at the expense and risk of the owners of such merchandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evidence of such merchandise having been landed abroad shall be furnished to the collector by the importer, and one per centum of the duties shall be retained by the Government. (See Paragragh 238-240, and Treaty Dept. decisions, 3435-3502-4264-4843.) [207.] Sec. 2978. No merchandise subject to duty shall be entered for drawback, or exported for drawback, after it is withdrawn from the custody of the officers of the customs except as provided in section three thousand and twenty-five. [208.] Sec. 2979. If the owner, importer, consignee, or agent of any merchandise on which the duties have not been paid, shall give to the collector satisfactory security that the merchandise shall be TITLE 34 REVISED STATUTES CH. 7. 57 landed out of the jurisdiction of the United States, in the manner required by the laws relating to exportatious for the benefit of draw- back, the collector and naval officer, if any, on an entry to re-export the same, shall, upon payment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon. Withdrawal of merchandise from Warehouse, quantity limited. [209.] Sec. 2980. No merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire package, bale, cask, or box, unless in bulk ; nor shall mer- chandise so imported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treasury. [210.] Sec. 2981. Amended by section 10 of Act of June 10, 1880. (Paragraph 393.) Supplies to Vessels of War. [211.] Sec. 2982. The privilege of purchasing supplies from the public warehouses duty free, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privilege toward the vessels of war of the United States in its ports. No allowance for leakage, &c. while goods in Warehouse except casualties. [212.] Sec. 2983. In no case shall there be any abatement of the duties or allowance made for any injury, damage, deterioration, loss, or leakage sustained by any merchandise, while deposited in any public or private bonded warehouse. (Treaty Dept. decisions 4167-4250-5438-5507.) [213.] Sec. 2984. The Secretary of the Treasury is hereby authorized, upon production of satisfactory proof to him of the actual injury or destruction, in whole or in part, of any merchandise, by accidental fire, or other casualty, while the same remained in the custody of the officers of the customs in any public or private ware- house under bond, or in the appraisers' stores undergoing appraisal, in pursuance of law or regulations of the Treasury Department, or while in transportation under bond from the port of entry to any other port in the United States, or while in the custody of the officers of the customs and not in bond, or while within the limits of any port of entry, and before the same have been landed under the super- vision of the officers of the customs, to abate or refund, as the case may be, out of any moneys in the Treasury not otherwise appro- 58 THE BOND AND WAREHOUSE SYSTEM. priated, the amount of impost duties paid or accruing thereupon ; and likewise to cancel any warehouse bond or bonds, or enter satis- faction thereon in whole or in part, as the case may be. Penalties, Reports, Regulations. [214.] Sec. 2985. Any person convicted of altering, defacing, or obliterating any mark which has been placed by any officer of the revenue on any package of warehoused merchandise shall be liable to a penalty of five hundred dollars for every such offense. [215.] Sec. 2986. If any importer or proprietor of any ware- housed merchandise, or any person in his employ, shall, by any con trivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the cus- toms acting in the execution of his duty, such importer or proprietor shall be liable to a penalty of one thousand dollars for every such offense. (See Paragraph 220.) [216.] Sec. 2987. If any warehoused merchandise shall be fraudulently concealed in or removed from any public or private warehouse, the same shall be forfeited to the United States; and all persons convicted of fraudulently concealing or removing such mer- chandise, or of aiding or abetting such concealment or removal, shall be liable to the same penalties as are imposed for the fraudulent introduction of merchandise into the United States. ]217.] Sec. 2988. The collectors of the several ports of the United States shall make quarterly reports to the Secretary of the Treasury, according to such general instructions as the Secretary may give, of all merchandise remaining in the warehouses of their respective ports, specifying the quantity and description of the same. [218.] Sec. 2989. The Secretary of the Treasury may from time to time establish such rules and regulations, not inconsistent with law, for the due execution of the provisions of this chapter, and to secure a just accountability under the same, as he may deem to be expedient and necessary. [219.] Sec. 2990 to 2997 inclusive, Repealed by act of June 10, 1880. (Paragraph 391.) [220.] Sec. 2998. Any person maliciously opening, breaking, or entering, by any means whatever, any car, vessel, vehicle, ware- house, or package containing any such merchandise so delivered for transportation, or removing, injuring, breaking, or defacing any lock or seal placed upon such car, vessel, vehicle, warehouse, or package, or aiding, abetting, or encouraging any other person or persons so to TITLE 34 REVISED STATUTES CH. 7. 59 remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfully any merchandise therein, or in any manner to injure or defraud the United States ; and any person re- ceiving any merchandise unlawfully removed from any such car, vessel, or vehicle, knowing it to have been so unlawfully removed, shall be guilty of felony, and in addition to any penalties heretofore prescribed shall be punishable by imprisonment for not less than six months nor more than two years. (See Paragraph 215.) [221.] Sec. 2999. For the purpose of better guarding against frauds upon the revenue on foreign merchandise transported between the ports of the Atlantic and those of the Pacific overland through any foreign territory, the Secretary of the Treasury may appoint special sworn agents as inspectors of the customs, to reside in such foreign territory where such merchandise may be landed or embarked, with power to superintend the landing or shipping of all merchan- dise, passing coastwise between the ports of the United States on the Pacific and Atlantic. It shall be their duty, under such regulations and instructions as the Secretary of the Treasury may prescribe, to guard against the perpetration of frauds upon the revenue. The compensation paid to such inspectors shall not in the aggregate exceed five thousand dollars per annum. Transportation of Merchandise in Bond. [222.] Sec. 3000. Any merchandise, duly entered for warehous- ing, may be withdrawn under bond, without payment of the duties, from a bonded warehouse in any collection-district, and be trans- ported to a bonded warehouse in any other collection-district, and re- warehoused thereat ; and any such merchandise may be so transported to its destination wholly by laud, or wholly by water, or partially by land and partially by water, over such routes as the Secretary of the Treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treaty stipulations grant, a free right of way over such territory. [223.] Sec. 3001. The Secretary of the Treasury shall prescribe the form of the bond to be given for the transportation of merchan- dise from a port in one collection-district to a port in another collection-district as provided in the preceding section; also the time for such delivery; and for a failure to transport and deliver within the time limited any such bonded merchandise to the collector at the designated port, a duty of double the amount to which such merchandise would be liable shall be collected, which duty shall be secured by such bond, or the merchandise may be seized and forfeited for such failure, and any steam or other vessel, or vehicle, transporting such bonded merchandise, the master, owner, or conductor of which THE BOND AND WAREHOUSE SYSTEM. shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. And the Secretary of the Treasury is hereby authorized to remit, in whole or in part, on such conditions, and under such regulations, not inconsistent with law, as he may prescribe, the additional duty secured by the bond given for the transportation of merchandise from a port in one collection-dis- trict to a port in another collection -district prescribed by the preceding section : Provided, That it shall be proved to the satis- faction of the Secretary of the Treasury that the failure to transport and deliver the merchandise aforesaid according to the conditions of the bonds occurred without willful negligence or fraudulent intent on the part of the obligors. Withdrawal of Merchandise from Warehouse for Exportation to Mexico and British Provinces. [224.] Sec. 3002. Any imported merchandise in the original packages which shall have been duly entered and bonded, in pursu- ance of the provisions relating to warehouses, may be withdrawn from warehouse for immediate exportation, without payment of duties, to Chihuahua, in Mexico, by the route of the Arkansas River, through Van Buren, or by the route of the Red River, through Fulton, or by the route of the Missouri River, through Independence, or by such other routes as may be designated by the Secretary of the Treasury. Any imported merchandise duly entered and bonded at Brownsville, in the district of Brazos de Santiago, or imported and bonded at any other port of the United States, and transported thence in bond, and duly rewarehoused at Brownsville, may be with- drawn from warehouse for immediate exportation, without payment of duties, to ports and places in Mexico, by land or water, or partly by land and partly by water, or by such routes as may be designated by the Secretary of the Treasury. ( Treaty Dept. decisions 5033 and 5060 prescribe the regulations.) [225. J Sec. 3003. Any imported merchandise duly entered and bonded in any port of the United States may be withdrawn from warehouse without payment of duties, for immediate exportation for San Fernando, Paso del Norte, and Chihuahua, in Mexico, through the port of Lavaca, in the collection -district of Saluria, in the State of Texas, and be transshipped inland, thence to San Antonio, in that State, and from the latter place to the destinations in Mexico, either by way of Eagle Pass, the Presidio del Norte, or San Elizario, all on the Rio Grande j and the Secretary of the Treasury is hereby author- ized to prescribe such regulations, not inconsistent with law, as he may deem proper and necessary, respecting the packing, marking, in- spection, proof of due delivery at their foreign destinations of the imports authorized by this and the foregoing section to be exported TITLE 34 REVISED STATUTES CH. 7. 61 from warehouse to ports and places in Mexico, and for the due pro- tection in other respects of the public revenue. [226.] Sec. 3004. Imported merchandise duly entered and bonded at a port of the United States, and withdrawn from ware- house in accordance with existing law, for exportation for San Fer- nando, Paso del Norte, and Chihuahua, in Mexico, may pass through Indianola, the port of entry for the district of Saluria, in Texas, under such regulations as the Secretary of the Treasury shall pre- scribe, as well as through the port of Lavaca. [227.] Sec. 3005. All merchandise arriving at the ports of New York, Boston, Portland and Maine, or any other port specially desig- nated by the Secretary of the Treasury, and destined for places in the adjacent British provinces, or arriving at the port of Brownsville in Texas, or any other port specially designated by the Secretary of the Treasury, and destined for places in the republic of Mexico, may be entered at the custom-house, and conveyed, in transit, through the territory of the United States, without the payment of duties, under such regulations as the Secretary of the Treasury may prescribe .* [228.] Sec. 3006. Imported merchandise in bond, or duty paid, and products or manufactures of the United States, may, with the consent of the proper authorities of the British provinces or republic of Mexico, be transported from one port of the United States to another port therein, over the territory of such provinces or republic, by such routes, and under such rules, regulations, and conditions as the Secretary of the Treasury may prescribe ; and the merchandise so transported shall, upon arrival in the United States from such prov- inces or republic, be treated in regard to the liability to or exemp- tion from duty, or tax, as if the transportation had taken place en- tirely within the limits of the United States. [229.] Sec. 3007. Railroad-cars or other vehicles laden with merchandise, sealed by a customs officer, passing, under the provi- sions of the preceding section and the regulations of the Secretary of the Treasury, from one port in the United States to another there- in, through foreign contiguous territory, shall be exempt from the payment of any fees for receiving or certifying manifests thereof. [230.] Sec. 3008. No merchandise exported to Mexico or the British North American Provinces shall be voluntarily landed or brought into the United States ; and any so landed or brought into the United States shall be forfeited ; and the same proceeding shall *Treas'y Dept. decision 5102 designates Corpus Christi, Texas, San Fran- cisco and Wilmington, California, as ports under this section. 62 PAYMENT. be had for its condemnation, and the distribution of the proceeds of the sales, as in other cases of forfeiture of merchandise illegally im- ported. Every person concerned in the voluntary landing or bring- ing such merchandise into the United States shall be liable to a penalty of four hundred dollars. CHAPTER EIGHT. PAYMENT. [From Revised Statutes of the U. S.~2d Edition, 1878. Page 679. J Duties how Payable. [231.] Sec. 3009. All duties upon imports shall be collected in ready-money, and shall be paid in coin or coin certificates or in United States notes, payable on demand, authorized to be issued prior to the twenty-fifth day of February, one thousand eight hun- dred and sixty -two, and by law receivable in payment of public dues. Disposal of moneys paid under protest and suits to recover same. [232.] Sec. 3010. All money paid to any collector of the cus- toms, or to any person acting as uch, for unascertained duties or for duties paid under protest against the rate or amount of duties charged, shall be placed to the credit of the Treasurer of the United States, and shall not be held by the collector, or person acting as such, to await any ascertainment of duties, or the result of any litigation in relation to the rate or amount of duty legally chargeable and col- lectable in any case where money is so paid. [233.] Sec. 3011. Any person who shall have made payment under protest and in order to obtain possession of merchandise im- ported for him, to any collector, or person acting as collector, of any money as duties, when such amount of duties was not, or was not wholly, authorized by law, may maintain an action in the nature of an action at law, which shall be triable by jury, to ascertain the validity of such demand and payment of duties, and to recover back any excess so paid. But no recovery shall be allowed in such action unless a protest and appeal shall have been taken as prescribed in section twenty-nine hundred and thirty-one. [234.] Sec. 3012. No suit shall be maintained in any court for the recovery of duties alleged to have been erroneously or illegally exacted by collectors of customs, unless the plaintiff, within thirty TITLE 34 REVISED STATUTES CH. 8. 63 days after due notice of the appearance of the defendant, either in person or by attorney, serves on the defendant or his attorney a bill of particulars of the plaintiff's demand, giving the name of the im- porter or importers, the description of the merchandise, and place from which imported, the name of the vessel, or means of importa- tion, the date of the invoice, the date of the entry at the custom- house, the precise amount of duty claimed to have been exacted in excess, the date of payment of said duties, the day and year on which protest was filed against the exaction thereof, the date of appeal thereon to the Secretary of the Treasury, and date of decision, if any, on such appeal. And if a bill of particulars, containing all the above mentioned items, be not served as aforesaid, a judgment of non pros, shall be rendered against the plaintiff or plaintiffs in said action. (See Paragraphs 160, 161 and 17.) Refunding duties improperly collected. . [235.] Sec. 3012%. Whenever it shall be shown to the satisfac- tion of the Secretary of the Treasury that, in any case of unascer- tained duties, or duties or other moneys paid under protest and appeal, as hereinbefore provided, more money has been paid to the collector, or person acting as such, than the law requires should have been paid, the Secretary of the Treasury shall draw his warrant upon the Treasurer in favor of the person entitled to the overpayment, directing the Treasurer to refund the same out of any money in the Treasury not otherwise appropriated. (Treaty Dept. decision 3209.) [236.] Sec. 3013. Whenever it shall be shown to the satisfac- tion of the Secretary of the Treasury that more moneys have been paid to the collector of customs, or others acting as such, than the law requires, and the party has failed to comply with the require- ments relating to appeals to the Secretary of the Treasury, and the Secretary of the Treasury shall be satisfied that such non-compliance with the requirements as above stated was owing to circumstances beyond the control of the importer, consignee, or agent making such payments, he may draw his warrant upon the Treasurer in favor of the person entitled to the overpayment, directing the Treasurer to refund the same out of any money in the Treasury not otherwise appropriated. (See Paragraphs 361 to 364. ) Judgments how payable. [237.] Sec. 3014. In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the non-payment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, inte- rest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth 64 DRAWBACK. that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties ; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution. CHAPTER NINE. DRAWBACK. [From Revised Statutes of the U. S. -2nd Edition, 1878 page 581.] Allowance and restrictions upon Drawbac [238.] Sec. 3015. A drawback of duties, as prescribed by law, shall be allowed and paid on all merchandise imported into the United States, in respect to all such merchandise as shall be exported to any foreign port other than the dominions of any foreign state immediately adjoining to the United States, either from the district of original importation, or from certain other districts ; and all duties, drawbacks, and allowances which shall be payable, or allowable, on any specific quantity of merchandise, shall be deemed to apply in proportion to any greater or less quantity, except as herein other- wise provided.* (See Paragraphs 206, 248, 250, 259, 260, 277, 279 and 348.) [239.] Sec. 3016. No merchandise imported shall be entitled to a drawback of the duties paid, unless the duties so paid shall amount to fifty dollars at least ; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the arti- cles which were therein contained, at the time of importation, in quantity, quality, or value, necessary or unavoidable wastage or damage only excepted. (See Paragraph 252.) (Treaty Dept. decision 3541.) Limitation of time for exportation. [240.] Sec. 3017. No drawback of the duties shall be allowed on merchandise entitled to debenture under existing laws, unless such merchandise shall be exported from the United States within three years from the date of the importation of the same. One per centum on the amount of all drawbacks allowed shall be retained *Drawback on Opium not allowed. See Paragraph 535. TITLE 34 REVISED STATUTES CH. 9. 65 for the use of the United States by the collectors paying such draw- backs, respectively. (See Paragraph 206, and Treaty Dept. decision 3435.) Exportation of Drugs and Chemicals. [241.] Sec. 3018. All drugs, medicines, and chemical prepara- tions entered for exportation and deposited in warehouse or public store, may be exported by the owner thereof in the original package, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury. (See Paragraph 253.) Drawback on articles manufactured of imported materials. [242.] Sec. 3019. There shall be allowed on all articles wholly manufactured of materials imported, on which duties have been paid when exported, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under such regula- tions as shall be prescribed by the Secretary of the Treasury. Ten per centum on the amount of all drawbacks so allowed shall, how- ever, be retained for the use of the United States by the collectors paying such drawbacks respectively. * (See Paragraphs 239-250-359- 383-397, and Table of Drawback in the Appendix.) ( Treas'y Dept. decisions 4137 - 4199 - 421 1-4212-4217- 4274- 4275 - 4282 - 4664-4919- 5056-5086-5193-5228-5571.) [243.] Sec. 3020. Amended by act of March 10, 1880. (See Paragraph 383.) Railroad- iron for repair or remanufacture. [244.] Sec. 3021. Railroad-iron, partially or wholly worn, may be imported into the United States without payment of duty, under bond to be withdrawn and exported after such railroad-iron shall have been repaired or remauufactured. The Secretary of the Trea- sury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, and weight of all such importa- tions when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. (Treaty Dept. decisions 3885 and 3984.) *As to Drawback on salt, (see Paragraph 897,) on sugar, (see proviso in Paragraph 359,) on coal, (see Paragraph 831.) No drawback on oil cake from Linseed and flaxseed, (see Paragraph 880.) 5 66 DRAWBACK. Salt for curing Fish. [245.] Sec. 3022. Imported salt in bond may be used in curing fish, taken by vessels licensed to engage in the fisheries, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used in curing fish, the duties on the same shall be remitted. (Treas'y Dept. decisions 2471-3131-3429 5104 and 5184.) Expense of gauging and weighing to be paid by exporter. [246.] Sec. 3023. Upon all merchandise gaugeable by law, here- after exported, upon which drawback or return duty is allowed, and upon all merchandise gaugeable by law, withdrawn from bonded warehouses for export, there shall be collected by the collectors of the several ports ten cents per cask. [247.] Sec. 3024. Upon all weighable articles hereafter exported, upon which a drawback or return duty is allowed, and upon all weighable merchandise withdrawn from bonded warehouses for ex- port, there shall be collected by the collectors of the several ports three cents per hundred pounds, to be determined by the returns of the weighers. No drawback after Removal from Custody. [248.] Sec. 3025. No return of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the Government, except in the cases provided in sections three thousand and nineteen, three thousand and twenty, three thousand and twenty-two, and three thousand and twenty-six. (See Paragraph 259.) (Treas'y Dept. decisions 4850-5507.) Saltpeter manufactured into Gunpowder. [249.] Sec. 3026. There shall be a drawback on foreign salt- peter, manufactured into gunpowder in the United States and ex- ported therefrom, equal in amount to the duty paid on the foreign saltpeter from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more. The word "saltpeter" as used in this section shall be construed to mean the element of niter, so used, whether it be the nitrate of potash or the nitrate of soda. Ten per centum on the amount of drawbacks so allowed shall, however, be retained for the use of the United States by the collectors paying such drawbacks respectively. (See Paragraph 358.) No drawback allowed on discriminating duties. [250.] Sec. 3027. No part of the additional or discriminating duty imposed by law on merchandise on account of its importation TITLE 34 EEVISED STATUTES OH. 9. 67 in foreign vessels shall be allowed to be drawback, but the whole shall be retained. Exportations in what packages allowed. [251.] Sec. 3028. Where articles are imported in bulk they shall be exported in the packages, if any, in which they were landed; for which purpose the officer delivering the same shall return the packages they may be put into, if any, with their marks and num- bers, and they shall not be entitled to drawback, unless exported in such packages, which shall be deemed the packages of original im- portation, nor unless they fully agree with the return made by the officer. Sec. 3029. It shall be lawful for the exporter of any liquors in casks, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case. The filling up or change of package must, however, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port from which such liquors or unrefined sugars are intended to be exported 5 and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection. [253.] Sec. 3030. When the owner, importer, consignee, or agent, of any merchandise entitled to debenture, may wish to trans- fer the same into packages, other than those in which the merchan- dise was originally imported, the collector of the port where the same may be shall permit the transfer to be made, if necessary for the safety or preservation thereof. [254.] Sec. 3031. Due notice of the wish to make such transfer, in writing, setting forth sufficient cause for the transfer, shall be given to the collector, who shall appoint an inspector of the revenue to ascertain if the allegation be true, and, if found correct, to super- intend the transfer, and to cause the marks and numbers upon the original packages to be inscribed upon the packages into which the merchandise shall be transferred. Proceedings respecting Invoices of Merchandise for Exportation. [255.] Sec. 3032. Every importer, owner, consignee, agent, or exporter, who shall enter merchandise for importation, or for expor- tation, or transportation from one port to another, with the right ot 68 DRAWBACK. drawback, shall deposit with the collector the original invoice of such merchandise, if not before deposited with the collector, and in that case an authenticated copy thereof, to be filed and preserved by him in the archives of the custom house, which shall be signed by such importer, owner, consignee, agent, or exporter, and the oath to be made on the entry of such merchandise shall be annexed thereto. [256.] Sec. 3033. It shall be the duty of the collector to cause all merchandise entered for re-exportation, with the right of draw- back, to be inspected, and the articles thereof compared with their respective invoices, before a permit hall be given for lading the same 5 and where the merchandise so entered shall be found not to agree with the entry it shall be forfeited. [257.] Sec. 3034. All merchandise, subject to ad valorem duty, and intended for exportation, with benefit of drawback, which shall be transported from one district to another, shall be accompanied by a copy from the invoice, of the cost thereof, certified by the collector of the district from which it may have been last reshipped, which certi- fied copy shall be produced to the collector of the district from which such merchandise is intended to be exported ; and such merchandise, as well as all such merchandise subject to ad valorem duty, as shall be exported from the district into which it may have been originally imported, shall be inspected by the appraisers at the time of expor- tation, in the same manner as on the importation of such merchan- dise ; and if the same is found not to correspond with the original invoice, the merchandise shall be subject to forfeiture. Inspection and lading, ten days to Complete Entry. [258.] Sec. 3035. The collector shall direct the surveyor, where any, to inspect, or cause to be inspected, the merchandise notified for exportation, and if it is found to correspond fully with the notice and proof concerning the same, the collector, together with the naval officer, if any, shall grant a permit for lading the same on board of the vessel named in such notice and entry. Such lading shall be performed under the superintendence of the officer by whom the same has been so inspected ; and the exporter shall make oath that the merchandise, so noticed for exportation, and laden on board such vessel, previous to the clearance thereof, or within ten days after such clearance, is truly intended to be exported to the place whereof notice has been given, and is not intended to be relanded within the United States; otherwise the merchandise shall not be entitled to the benefit of drawback. (See Paragraph 260.) Transportation to another District for Exportation. [259.] Sec. 3036. All merchandise imported into the United States, the duties on which have been paid, or secured to be paid, TITLE 34 REVISED STATUTE OH. 9. 69 may be transported by land, or partly by land and partly by water, or coastwise, from the district into which it was imported to any port of entry and exported from such port of entry with the benefit of drawback. Extension of time for Entry. [260.] Sec. 3037. Whenever the exporter entering any mer- chandise, for the benefit of drawback, shall not have completed such entry, by taking- the oath or giving the bond required by the exist- ing laws, within the period prescribed by law, but shall oifer to com- plete the entry after the expiration of the period, the Secretary of the Treasury may, upon application to him made, by the exporter, set- ting forth the cause of his omission, under oath, and accompanied by a statement of the collector of all the circumstances attending the transaction within the knowledge of such collector, if he shall be satis- fied that the failure to complete the entry was accidental, without any intention to evade the law or defraud the revenue, direct the entry to be completed, and the certificates or debentures, as the case may be, to issue in the same manner, as if such entry had been completed within the period prescribed by the existing laws of the United States. (See Paragraph 258.) (Treas'y Dept. decision 4074.) Debenture Certificates. [261.] Sec. 3038. All debentures shall be issued and made pay- able to the original importer of the merchandise, entered for exporta- tion, whenever the same shall be requested, in writing, by the exporter, and not otherwise. In respect to any merchandise, on which the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties shall be made payable in fifteen days, to be computed from the time of sign- ing the bond, to be given as hereinafter directed. [262.] Sec. 3039. Whenever payment of any debenture is re- fused by the collector of the district where it was granted, for a longer time than three days, after the same shall have become pay- able, such refusal to be proved in the same manner as the non-pay- ment of a bill of exchange, the possessor or assignee of such deben- ture may bring suit thereupon against the person to whom it was originally granted or against any iudorser thereof. [263.] Sec. 3040. Debentures shall be assignable by delivery and indorsement of the parties who may receive the same. Exportation from another District. [264.] Sec. 304 1. Where any merchandise is exported from any other district than the one into which it was originally imported, the 70 DRAWBACK. collector of such district, together with the naval officer thereof, where there is on'e, shall grant to the exporter a certificate, express- ing that such merchandise was exported from such district, with the marks, numbers, and descriptions of the packages and their contents, the names of the master and vessel in which and the port to which it was exported, and by whom, and the names of the vessel and master in which it was brought, and by whom shipped at the dis- trict from whence it came, and the amount of the drawback to which it is entitled. Such certificate shall entitle the possessor thereof to receive from the collector of the district with whom the duties on the merchandise were paid, a debenture or debentures, for the amount of the drawback expressed in the certificate, payable at the same time, and in like manner as is herein directed for debentures on mer- chandise exported from the port of original importation. Refusal of debenture when. [265.] Sec. 3042. The collector may refuse to grant such deben- ture, in case it shall appear to him that any error has arisen, or any fraud has been committed 5 and in case of such refusal, if the deben- ture claimed shall exceed one hundred dollars, it shall be the duty of the collector to represent the case to the Secretary of the Treasury, who shall determine whether such debenture shall be granted or not. In no case, moreover, of an exportation of goods shall a drawback be paid, until the duties on the importation thereof shall have been first received. Bond for delivery of Merchandise at a Foreign Port, and dis- charge of Bond. [266.] Sec. 3043. Before the receipt of any debenture, in case of exportation from the district of original importation, and in case of exportation from any other district before the receipt of any such certificate, as is hereinbefore required to be granted, the person apply- ing for such debenture or certificate shall, previous to such receipt, and before the clearance of the vessel in which the merchandise was laden for exportation, give bond, with one or more sureties, to the satisfaction of the collector, who is to grant such debenture or cer- tificate, as the case may be, in a sum equal to double the amount of the sum for which such debenture or certificate is granted, condi- tioned that such merchandise, or any part thereof, shall not be relanded in any port within the limits of the United States, and that the exporter shall produce, within the time herein limited, the proofs and certificates required of such merchandise having been delivered without such limits. (Treas'y Dept. decision 5228.) [267.] Sec. 3044. All bonds which may be given for any mer- chandise exported from the United States, and on which any draw- TITLE 34 REVISED STATUTES OH. 9. 71 back of duties or allowance shall be payable, in virtue of such ex- portation, shall and may be discharged, and not otherwise, by pro- ducing within one year from the date thereof, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate under the hand of the consignee at the foreign port to whom the merchandise shall have been addressed, therein particularly setting forth and describing the articles so exported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by them from on board the vessel, specifying the names of the master and vessel from which they were so received; and where such merchandise is not consigned or addressed to any particular person at the foreign port to which the vessel is destined, or may arrive, but where the master, or other person on board such vessel may be the consignee of such merchandise, a certificate from the person to whom such merchandise may be sold or delivered, by such master or other person, shall be produced to the same effect as that required if the person receiving the same were originally intended to be the consignee thereof. [268.] Sec. 3045. In addition to such certificate, it shall be necessary to produce a certificate under the hand and seal of the consul or agent of the United States, residing at the place, declaring either that the facts stated in the certificate of such consignee, or other person, are to his knowledge true, or that such certificate is deserving of full faith and credit ; which certificates of the consignee, or other person, and consul or agent, shall, in all cases, as respects the landing or delivery of the merchandise, be confirmed by the oath of the master and mate, if living, or, in case of their death, by the oath of the two principal surviving officers of the vessel in which the exportation shall be made. Where there is no consul or agent of the United States residing at the place of delivery, the certificate of the consignee, or other person hereinbefore required, shall be con- firmed by the certificate of two reputable American merchants re- siding at' the place, or if there are no such American merchants, then by the certificate of two reputable foreign merchants, testifying that the several facts stated in such consignee or other person's cer- tificate, are, to their knowledge, just and true, or that such certificate is, in their opinion, worthy of full faith and credit ; and such certifi- cate shall also be supported by the oath of the master and mate, or other principal officers of the vessel, in manner as before prescribed. The oath of the master and mate, or other principal officers, shall, in all cases, when taken at a foreign port, be taken and subscribed before the consul or agent of the United States residing at such foreign port, if any such consul or agent reside thereat. [2GO.] Sec. 3046. It shall be lawful for the consuls or agents of the United States, residing at the foreign ports, to demand twenty- 72 DBAWBACK. five cents for administering each oath and one dollar for granting each certificate required by the preceding section, and if any consul or agent shall demand other or greater fees than are thus allowed, his bond shall be forfeited. [270.] Sec. 3047. In cases of loss by sea, or by capture or other unavoidable accident, or when, from the nature of the trade, the proofs and certificates before required are not, and cannot be, pro- cured, the exporter shall be allowed to adduce to the collector of the port of exportation such other proofs as they may have, and as the nature of the case will admit ; which jjroofs shall, with a statement of all the circumstances attending the transaction within the know- ledge of such collector, be transmitted to the Secretary of the Trea- sury, who shall have power to allow a further reasonable time for obtaining such proofs ; or if he be satisfied with the truth and validity of the proofs adduced, to direct the bond of such exporter to be can- celed. If the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer, where there is one, and alone, where there is none, may, pursuant to such rules as shall be prescribed by the Secretary of the Treasury, admit such proof as may be adduced ; and if they deem the same satisfac- tory, cancel such bond accordingly. Permanent appropriation for payment of debentures. [271.] Sec. 3048. So much money as may be necessary for the payment of debentures or drawbacks and allowances which may be authorized and payable, is hereby appropriated for that purpose out of any money in the Treasury, to be expended under the direction of the Secretary of that Department,' according to the laws authorizing debentures or drawbacks and allowances. The collectors of the cus- toms shall be the disbursing agents to pay such debentures, draw- backs, and allowances. All debenture certificates issued according to law shall be received in payment of duties at the custom-house where the same have been issued, the laws regulating drawbacks having been complied with. Penalty for r el an ding goods entered for drawback. [272.] Sec. 3049. If any merchandise entered for exportation, with intent to drawback the duties, or to obtain any allowance given by law on the exportation thereof, shall be landed within any port within the limits of the United States, all such merchandise shall be subject to seizure and forfeiture, together with the vessel from which such merchandise shall be lauded, and the vessels or boats used in landing the same ; and all persons concerned therein shall, upon indictment and conviction thereof, suffer imprisonment for a term not exceeding six mouths. For discovery of frauds and seizure of mer- TITLE 34 REVISED STATUTES OH. 9. 73 chandise relanded contrary to law, the several officers established by this Title shall have the same powers, and, in case of seizure, the same proceedings shall be had, as in the case of merchandise im- ported contrary to law. Penalty for false entry and exception. [273.] Sec. 3050. If any merchandise, of which entry shall have been made in the office of a collector, for the benefit of draw- back or bounty upon exportation, shall be entered by a false denomi- nation, or erroneously as to the time when and the vessel in which it was imported, or shall be found to disagree with the packages, quan- tities, or qualities, as they were at the time of original importation, except such disagreement as may have been occasioned by necessary or unavoidable wastage or damage only, and except also in cases where permission shall have been obtained according to law to alter or change the quantities or packages thereof, all such merchandise, or the value thereof to be recovered of the owner or person making such entry, shall be forfeited, and the person making such false entry shall also forfeit a sum equal to the value of the articles men- tioned or described in such entry. (See Paragraph 253.) 1 274. | Sec. 3051. No forfeiture shall be incurred under the pre- ceding section if it shall be made to appear to the satisfaction of the collector and naval officer of the district, if there be a naval officer, and if there be no naval officer, to the satisfaction of the collector, or of the court in which a prosecution for^the forfeiture shall be had, that such false denomination, error, or disagreement happened by mistake or accident, and not from any intention to defraud the revenue. Exportation or Transportation may be made within three years. [275. j Sec. 3052. None of the provisions of this Title shall ope- rate to prevent the exportation of bonded merchandise from ware- house within three years from the date of original importation, nor its transportation in bond from the port into which it was originally imported to any other port for the purpose of exportation. (See Paragraph 200.) Exportations to British Provinces. [276.] Sec. 3053. Any merchandise imported from the British North American provinces adjoining the United States, which shall have been duly entered and the duties thereon paid or secured ac- cording to law at either of the ports of entry in the collection-dis- tricts situated on the northern, northeastern, and northwestern fron- tiers of the United States, may be transported by land or by water, or partly by land and partly by water, to any port or ports from 74 DRAWBACK. which merchandise may be exported for benefit of drawback, and be thence exported with such privilege to any foreign country. The laws relating to the transportation of merchandise entitled to draw- back, and the due exportation and proof of landing thereof, and all regulations which the Secretary of the Treasury may prescribe for the security of the revenue, must, however, be complied with. (See Paragraph 238.) [277.J Sec. 3054. Any imported merchandise, in the original packages, which shall have been duly entered and warehoused in pursuance of the provisions relating to warehouses, may be exported therefrom in conformity with law, and be transported, in the manner indicated, to ports in the adjoining British provinces, and become entitled to the benefits of those provisions. (See Paragraph 253.) Exportations from Lake Pont char train. [278.] Sec. 3055. Merchandise imported into the United States and exported from the port of Lake Pontchartrain shall be entitled to the benefit of a drawback of the duties upon exportation to any foreign port, under the same provisions, regulations, restrictions, and limitations, as if such merchandise had been exported directly from New Orleans by way of the Mississippi River. Exportations to British Provinces. [279.] Sec t 3056. Any imported merchandise which has been entered, and the duties paid or secured according to law, for draw- back, may be exported to the British North American provinces adjoining the United States. Secretary of Treasury to prescribe regulations. [280.] Sec. 3057. The Secretary of the Treasury is hereby further authorized to prescribe such rules and regulations, not incon- sistent with the laws of the United States, as he may deem necessary to carry into effect the provisions of the laws relating to drawbacks, and to prevent the illegal re-importation of any merchandise which shall have been exported as herein provided. TITLE 34 REVISED STATUTE On. 11. 75 CHAPTER ELEVEN. PROVISIONS APPLYING TO COMMERCE WITH CONTIGUOUS COUNTRIES. [From Revised Statutes of the U. S. 2d edition, 1878 page 594.] Manner of Importation. [281.] Sec. 3095. Except into the districts hereinbefore de- scribed on the northern, northwestern, and western boundaries of the United States, adjoining to the Dominion of Canada, or into the districts adjacent to Mexico, no merchandise of foreign growth or manufacture, subject to the payment of duties, shall be brought into the United States from any foreign port in any other manner than by sea, nor in any vessel of less than thirty tons burden, agreeably to the admeasurement directed for ascertaining the tonnage of vessels ; or landed or unladen at any other port than is directed by this Title, under the penalty of seizure and forfeiture of all such vessels, and of the merchandise imported therein, landed or unladen in any other manner. (See Paragraph 282.) Merchandise may be Imported in any Vessel or Vehicle. [282.] Sec. 3096. All persons may import any merchandise of which the importation shall not be entirely prohibited, into the dis- tricts which are or may be established on the northern and northwes- tern boundaries of the United States, in vessels or boats of any burden, and in rafts or carriages of any kind or nature whatso- ever. Entry, Inspection, &c. on the Northern and Northwestern Frontiers. [283.] Sec. 3097. All vessels, boats, rafts, and carriages, of what kind soever, arriving in such districts, on the northern and northwestern frontiers, containing merchandise subject to duties, on being imported into any port of the United States, shall be reported to the collector, or other chief officer of the customs at the port of entry in the district into which it shall be so imported ; and such merchandise shall be accompanied with like manifests, and like entries shall be made, by the persons having charge of any such vessels, boats, rafts, and carriages, and by the owners or consignees of the merchandise laden on board the same ; and the powers and duties of the officers of the customs shall be exercised and discharged in the districts last mentioned, in like manner as is prescribed in 76 COMMERCE WITH CONTIGUOUS COUNTRIES, respect to merchandise imported in vessels from the sea ; and gene- rally, all such importations shall be subject to like regulations, penalties, and forfeitures as in other districts, except as is herein- after specially provided. (See Paragraph 3109.) [284.] Sec. 3098. The master of any vessel, except registered vessels, and every person having charge of any boat, canoe, or raft, and the conductor or driver of any carriage or sleigh, and every other person, coming from any foreign territory adjacent to the United States into the United States, with merchandise subject to duty, shall deliver, immediately on his arrival within the United States, a mani- fest of the cargo or loading of such vessel, boat, canoe, raft, carriage, or sleigh, or of the merchandise so brought from such foreign terri- tory, at the office of any collector or deputy collector which shall be nearest to the boundary-line, or nearest to the road or waters by which such merchandise is brought; and every such manifest shall be verified by the oath of such person delivering the same ; which oath shall be taken before such collector or deputy collector; and such oath shall state that such manifest contains a full, just, and true account of the kinds, quantities, and values of all the merchandise so brought from such foreign territory. (Treaty Dept. decisions 4400-46pO-4929.) [285.] Sec. 3099. If the master, or other person having charge of any vessel, boat, canoe, or raft, or the conductor or driver of any carriage or sleigh, or other person bringing such merchandise, shall neglect or refuse to deliver the manifest required by the preceding section, or pass by or avoid such office, the merchandise subject to duty, and so imported, shall be forfeited to the United States, together with the vessel, boat, canoe, or raft, the tackle, apparel, and furniture of the same, or the carriage or sleigh, and harness and cattle drawing the same, or the horses with their saddles and bridles, as the case may be ; and such master, conductor, or other importer shall be subject to a penalty of four times the value of the merchan- dise so imported. [286.1 Sec. 3100. All merchandise, and all baggage and effects of passengers, and all other articles imported into the United States from any contiguous foreign country, except as hereafter provided, as well as the vessels, cars, and other vehicles and envelopes in which the same shall be imported, shall be unladen in the presence of, and be inspected by, an inspector or other officer of the customs, at the first port of entry or custom house in the United States where the same shall arrive ; and to enable the proper officer thoroughly to dis- charge this duty, he may require the owner or his agent, or other person, having charge or possession of any trunk, traveling-bag, or sack, valise, or other envelope, or of any closed vessel, car, or other vehicle, to open the same, or to deliver to him the proper key. (Treaty Dept. decisions 4764-4808.) TITLE 34 REVISED STATUTES CH. 11. 77 Penalty for obstructing Inspection. [287.] Sec. 3101. If any owner, agent, or other person shall re- fuse or neglect to comply with his demands, allowed by the preceding section, the officer shall retain such trunk, traveling-bag, or sack, valise, or whatsoever it may be, and open the same, and, as soon thereafter as may be practicable, examine the contents ; and if any article subject to the payment of duty shall be found therein, the whole contents, together with the envelope, shall be forfeited to the United States, and disposed of as the law provides in other similar cases. If any such dutiable merchandise or article shall be found in any such vessel, car, or other vehicle, the owner, agent, or other person in charge of which shall have refused to open the same or de- liver the key as herein provided, the same, together with the vessel, car, or other vehicle, shall be forfeited to the United States, and shall be held by such officer, to be disposed of as the law provides in other similar cases of forfeiture. Sealing Cars and Vessels, proceed to Port of Destination without Inspection. [288.) Sec. 3102. To avoid the inspection at the first port of arrival, the owner, agent, master, or conductor of any such vessel, car, or other vehicle, or owner, agent, or other person having charge of any such merchandise, baggage, effects, or other articles, may apply to any officer of the United States duly authorized to act in the premises, to seal or close the same, under and according to the regulations hereinafter authorized, previous to their importation into the United States; which officer shall seal or close the same accord- ingly ; whereupon the same may proceed to their port of destination without further inspection. Every such vessel, car, or other vehicle, shall proceed, without unnecessary delay, to the port of its destina- tion, as named in the manifest of its cargo, freight, or contents, and be there inspected. Nothing contained in this section shall be con- strued to exempt such vessel, car, or vehicle, or its contents, from such examination as may be necessary and proper to prevent frauds upon the revenue and violations of this Title. (Treas'y Dept. decisions 1805-1810-2083-2171-5233-5234.) [289.] Sec. 3103. The Secretary of the Treasury is hereby authorized and required to make such regulations, and from time to time so to change the same as to him shall seem necessary and proper, for sealing such vessels, cars, and other vehicles, when practicable, and for sealing, marking, and identifying such merchandise, baggage, effects, trunks, traveling-bags, or sacks, valises, and other envelopes and articles ; and also in regard to invoices, manifests, and other pertinent papers, and their authentication. 78 COMMERCE WITH CONTIGUOUS COUNTRIES. [290.] Sec. 3104. If the owner, master, or person in charge of any vessel, car, or other vehicle so sealed, shall not proceed to the port or place of destination thereof named in the manifest of its cargo, freight, or contents, and deliver such vessel, car, or vehicle to the pYoper officer of the customs, or shall dispose of the same by sale or otherwise, or shall unload the same, or any part thereof, at any other than such port, or place, or shall sell or dispose of the contents of such vessel, car, or other vehicle, or any part thereof, before such delivery, he shall be deemed guilty of felony, and on conviction thereof, before any court of competent jurisdiction, pay a fine not exceeding one thousand dollars, or shall be imprisoned for a term not exceeding five years, or both, at the discretion of the court; and such vessel, car, or other vehicle, with its contents, shall be forfeited to the United States, and may be seized wherever found within the United States, and disposed of and sold as in other cases of for- feiture. Nothing in this section, however, shall be construed to prevent sales of cargo, in whole or in part, prior to arrival, to be delivered as per manifest, and after due inspection. [291.] Sec. 3105. If any unauthorized person or persons shall willfully break, cut, pick, open, or remove any wire, seal, lead, lock, or other fastening or mark attached to any vessel, car, or other vehicle, crate, box, bag, bale, basket, barrel, bundle, cask, trunk, pack- age, or parcel, or anything whatsoever, under and by virtue of this Title and regulations authorized by it, or any other law, or shall affix or attach, or any way willfully aid, assist, or encourage the affixing or attaching, by wire or otherwise, to any vessel, car, or other vehicle, or to any crate, box, bale, barrel, bag, basket, bundle, cask, pack- age, parcel, article, or thing of any kind, any seal, lead, metal, or anything purporting to be a seal authorized by law, such person or persons shall be deemed guilty of felony, and shall be imprisoned for a term not exceeding five years, or shall pay a fine of not exceeding one thousand dollars, or both, at the discretion of the court. [292. [ Sec. 3106. Each vessel, car, or other vehicle, crate, box, bag, basket, barrel, bundle, cask, trunk, package, parcel, or other thing, with the cargo, or contents thereof, from which the wire, seal, lead, lock, or other fastening or mark shall have been broken, cut, picked, opened, or removed by any such unauthorized person or per- sons, or to which such seal, or other thing purporting to be a seal, has been wrongfully attached, shall be forfeited. Search, &c. of buildings on boundary-line. [293.] Sec. 3107. If any store, warehouse, or other building shall be upon or near the boundary-line between the United States and any foreign country, and there is reason to believe that dutiable merchandise is deposited or has been placed therein or carried TITLE 34 KE VISED STATUTES CH. 11. 79 through or into the same without payment of duties, and in viola- tion of law, and the collector, deputy collector, naval officer, or sur- veyor of customs, shall make oath before any magistrate competent to administer the same, that he has reason to believe, and does be- lieve, that such offence has been therein committed, such officer shall have the right to search such building and the premises belonging thereto ; and if any such merchandise shall be found therein, the same, together with such building, shall be seized, forfeited, and dis- posed of according to law, and the building shall be forthwith taken down or removed. [294.] Sec. 3108. Any person who shall have received or de- posited in such building upon the boundary-line between the United States and any foreign country, or carried through the same, any merchandise, or shall have aided therein, in violation of law, shall be punishable by a fine of not more than ten thousand dollars, or by imprisonment for not more than two years, or by both. Eeport by Masters of Foreign Vessels. [295.J 3109. The master of any foreign vessel, laden or in bal- last, arriving in the waters of the United States from any foreign territory adjacent to the northern, northeastern, or northwestern frontiers of the United States, shall report at the office of any collec- tor or deputy collector of the customs, which shall be nearest to the point at which such vessel may enter such waters ; and such vessel shall not proceed farther inland, either to unlade or take in cargo r without a special permit from such collector or deputy collector, issued under and in accordance with such general or special regulations as the Secretary of the Treasury may in his discretion, from time to time r prescribe. For any violation of this section such vessel shall be seized and forfeited. (See Paragraphs 283-284.) Forfeiture for transportation by foreign vessels. [296.] Sec. 3110. If any merchandise shall, at any port in the United States on the northern, northeastern, or northwestern fron- tiers thereof, be laden upon any vessel belonging wholly or in part to a subject of a foreign country, and shall be taken thence to a foreign port to be reladen and reshipped to an} T other port in the United States on such frontiers, either by the same or any other vessel, for- eign or American, with intent to evade the provisions relating to the transportation of merchandise from one port of the United States to another port of the United States, in a vessel belonging wholly or in part to a subject of any foreign power, the merchandise shall, on its arrival at such last-named port, be seized and forfeited to the United States, and the vessel shall pay a tonnage-duty of fifty-cents per ton on her admeasurement. (Treas'y Dept. decision 1858.) 80 COMMERCE WITH CONTIGUOUS COUNTRIES. Report of sea-stores and duty on excess of stores and saloon stores. [297.] Sec. 3~L11. If any vessel enrolled or licensed to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States shall touch at any port in the adjacent British provinces, and the master of such vessel shall purchase any merchandise for the use of the vessel, the master of the vessel shall report the same, with cost and quantity thereof, to the collector or other officer of the customs at the first port in the United States at which he shall next arrive, designating them as " sea- stores ;" and in the oath to be taken by such master of such vessel, on making such report, he shall declare that the articles so specified or designated " sea-stores" are truly intended for the use exclusively of the vessel, and are not intended for sale, transfer, or private use. If any other or greater quantity of dutiable articles shall be found on board such vessel than are specified in such report or entry of such articles, or any part thereof shall be landed without a permit from a collector or other officer of the customs, such articles, together with the vessel, her apparel, tackle, and furniture, shall be forfeited. [298.] Sec. 3112'. If, upon examination and inspection by the collector or other officer of the customs, such articles are not deemed excessive in quantity for the use of the vessel, until an American port may be reached by such vessel, where such sea-stores can be obtained, such articles shall be declared free of duty; but if it shall be found that the quantity or quantities of such articles, or any part thereof so reported, are excessive, it shall be lawful for the collector or other officer of the customs to estimate the amount of duty on such excess, which shall be forthwith paid by the master of the vessel, on penalty of paying a sum not less than one hundred dol- lars, nor more than four times the value of such excess, or such master shall be punishable by imprisonment for not less than three mouths, and not more than two years. (See Paragraph GO.) [299.] Sec. 3113. Articles purchased for the use of or for sale on board any such vessel, as saloon stores or supplies, shall be deemed merchandise, and shall be liable, when purchased at a foreign port, to entry and the payment of the duties found to be due thereon, at the first port of arrival of such vessel in the United States; and for a failure on the part of the saloon-keeper or person purchasing or owning such articles to report, make entries, and pay duties, as here- inbefore required, such articles, together with the fixtures and other merchandise, found in such saloon or on or about such vessel belong- ing to and owned by such saloon-keeper or other person interested in such saloon, shall be seized and forfeited, and such saloon-keeper or other person so purchasing and owning shall be liable to a penalty of not less than one hundred dollars and not more than five hundred, TITLE 34 KEVISED STATUTES CH. 11. 81 shall be punishable by imprisonment for not less than three months, and not more than two years. Duty on equipments for vessels, except for necessary repairs. 300.] Sec. 3114. The equipments, or any part thereof, includ- ing boats, purchased for, or the expenses of repairs made in a foreign country upon a vessel enrolled and licensed under the laws of the United States to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, or a vessel intended to be employed in such tr^de, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad-valorem duty of fifty per centum on the cost thereof in such foreign country; and if the owner or master of such vessel shall willfully and knowingly neglect or fail to report, make entry, and pay duties as herein required, such vessel, with her tackle, apparel, and furniture, shall be seized and forfeited. (Treaty Dept. decisions 4154 and 3379.) [301.] Sec. 3115. If the owner or master of such vessel shall, however, furnish good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel to enable her to reach her port of destination, then it shall be competent for the Secretary of the Treasury to remit or refund such duties, and such vessel shall not be liable to forfeiture, and no license or enrollment and license, or renewal of either, shall hereafter be issued to any such vessel until the collector to whom application is made for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon duly paid ; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited. Vessels in the coasting trade. [302.] Sec. 3116. The master of every vessel enrolled or licensed to engage in the foreign and coasting trade on' the northern, north- eastern, and northwestern frontiers of the United States, except canal-boats employed in navigating the canals within the United States, shall, before the departure of his vessel from a port in one collection-district to a port in another collection-district, present to the collector at the port of departure duplicate manifests of his cargo, or, if he have no cargo, duplicate manifests setting forth that fact ; such manifests shall be subscribed and sworn to by the master before the collector, who shall indorse thereon his certificate of clear- 6 82 COMMEEOE WITH CONTIGUOUS COUNTKIES. ance, retaining one for the files of his office 5 the other he shall deliver for the use of the master. (See Paragraphs 57, 304, 308, and Treaty Dept. decision 5245.) [303.] Sec. 3117. If any vessel so enrolled or licensed shall touch at any intermediate port in the United States, and there dis- charge cargo taken on board at an American port, or at such inter- mediate ports shall take on board cargo destined for an American port, the master of such vessel shall not be required to report such lading or unlading at such intermediate ports, but shall enter the same on his* manifest obtained at the original port of departure, which he shall deliver to the collector of the port at which the unlading of the cargo is completed, within twenty-four hours after arrival, and shall subscribe and make oath as to the truth and cor- rectness of the same. [304.] Sec. 3118. The master of any vessel so enrolled or licensed shall, before departing from a port in one collection-district to a place in another collection-district, where there is no custom house, file his manifest, and obtain a clearance in the same manner, and make oath to the manifest, which manifest and clearance shall be delivered to the proper officer of customs at the port at which the vessel next arrives after leaving the place of destination specified in the clear- ance. (Treaty Dept. decision 5036.) [305.] Sec. 3119. Nothing contained in the three preceding sec- tions shall exempt masters of vessels from reporting, as now required by law, any merchandise destined for any foreign port. No permit shall be required for the unlading of cargo brought from an American port. Time for delivery of merchandise taken from one port to another. [306.] Sec. 3120. No merchandise taken from any port in the United States on the northern, northeastern, or northwestern frontiers thereof, to a port in another collection-district of the United States on such frontiers, in any vessel, shall be unladen or delivered from such vessel within the United States, but in open day, that is to say, between the rising and setting of the sun, except by special license from the collector or other principal officer of the port for the pur- pose. The owner of every vessel whose master or manager shall neglect to comply with the provisions of this section shall be liable to a penalty of not less than one hundred dollars nor more than five hundred. The Secretary of the Treasury may, from time to time, make such regulations as to him shall seem necessary and expedient for unloading at and clearance from any port or place on such fron- tiers of ships or vessels at night. And that the Secretary of the Treasury be, and he is hereby, authorized, in his discretion, to make TITLE 34 REVISED STATUTES CH. 11. 83 such regulations as shall enable vessels engaged in the coasting trade between ports and places upon Lake Michigan exclusively, and laden with American productions and free merchandise only, to unlade their cargoes without previously obtaining a permit to unlade. Landing permit for vessel from foreign port. [307.] Sec. 3121. The master of any vessel with cargo, passen- gers, or baggage from any foreign port, shall obtain a permit and comply with existing laws, before discharging or landing the same. Departure from place where there is no custom-house. [308.] Sec. 3122. The master of any vessel so enrolled or licensed, destined with a cargo from a place in the United States, at which there may be no custom-house, to a port where there may be a custom-house, shall within twenty-four hours after arrival at the port of destination, deliver to the proper officer of the customs a manifest, subscribed by him, setting forth the cargo laden at the place of departure, or laden or unladen at any intermediate port or place, to the truth of which manifest he shall make oath before such officer. If the vessel, however, have no cargo, the master shall not be required to deliver such manifest. Steam-Tugs. [309.] Sec. 3123. Steam -tugs duly enrolled and licensed to en- gage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, when exclusively employed in towing vessels, shall not be required to report and clear at the custom-house. When such steam-tugs, however, are employed in towing rafts or other vessels without sail or steam motive-power, not required to be enrolled or licensed under existing laws, they shall be required to report and clear in the same manner as is herein- before provided in similar cases for other vessels. (Treaty Dept. decisions 1841-4981-4547.) Forms and Penalty for Neglect. [310.] Sec. 3124. The manifests, certificates of clearance, and oaths, provided for by the eight preceding sections shall be in such form, and prepared, filled up, and executed in such manner as the Secretary of the Treasury may from time to time prescribe. [311.J Sec. 3125. If the master of any enrolled or licensed vessel shall neglect or fail to comply with any of the provisions or requirements of the nine preceding sections, such master shall forfeit and pay to the United States the sum of twenty dollars for each and every failure or neglect, and for which sum the vessel shall be liable, 84 COMMERCE WITH CONTIGUOUS COUNTRIES. and may be summarily preceded against, by way of libel, in any district court of the United States. (Treas'y Dept. decision 5245.) Registered Vessels may touch at Foreign Ports. [312.] Sec. 3126. Any vessel, on being duly registered in pur- suance of the laws of the United States, may engage in trade between one port in the United States and one or more ports within the same, with the privilege of touching at one or more foreign ports during the voyage, and land and take in thereat merchandise, pas- sengers and their baggage, and letters, and mails. All such vessels shall be furnished by the collectors of the ports at which they shall take in their cargoes in the United States, with certified manifests, setting forth the particulars of the cargoes, the marks, number of packages, by whom shipped, to whom consigned, at what port to be delivered ; designating such merchandise as is entitled to drawback, or to the privilege of being placed in warehouse : and the masters of all such vessels shall, on their arrival at any port of the United States from any foreign port at which such vessel may have touched, as herein provided, conform to the laws providing for the delivery of manifests of cargo and passengers taken on board at such foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein pre- scribed. No Duty by reason of touching at Foreign Port. [313.] Sec. 3127. Any foreign merchandise taken in atone port of the United States to be conveyed in registered vessels to any other port within the same, either under the provisions relating to ware- houses, or under the laws regulating the transportation coastwise of merchandise entitled to drawback, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any im- port duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage. Lake Champlain. [314.] Sec. 3128. When any merchandise shall be imported from Canada into the United States, in any steamboat on Lake Champlain, and the merchandise shall have been duly entered, the duties thereon paid at the office of the collector of any district ad- joining Lake Champlain, it shall be lawful to land such merchandise in the same or any other district adjoining Lake Champlain. Entry of Foreign Vessels from British North American Provinces. [315.] Sec. 3129. The Secretary of the Treasury, with the ap- probation of the President, provided the latter shall be satisfied that TITLE 34 KEVISED STATUTES CH. 11. 85 similar privileges are extended to vessels of the United States in the colonies hereinafter mentioned, is hereby authorized, under such reg- ulations as he may prescribe, to protect the revenue from fraud, to permit vessels laden with the products of Canada, New Brunswick, Nova Scotia, Newfoundland, and Prince Edward Island, or either of them, to lade or unlade at any port within any collection-district of the United States which he may designate; and if any such vessel entering a port so designated, to lade or unlade, shall neglect or re- fuse to comply with the regulations so prescribed by the Secretary of the Treasury, such vessel, and the owner and master thereof, shall be subject to the same penalties as if no authority under this section had been granted to lade or unlade in such port. TITLE XXXV. REVENUE. [From Revised Statutes of the U. S. 2d Edition 1878. page 6'20.] Trade or Business not to be carried on until Tax Paid. [316.] Sec. 3232. No person shall be engaged in or carry on any trade or business hereinafter mentioned until he has paid a special tax therefor in the manner hereinafter provided. (See Para- graphs 372-399.) [317.] Sec. 3233. Every person engaged in any trade or busi- ness on which a special tax is imposed by law shall register with the collector of the district his name or style, place of residence, trade or business, and the place where such trade or business is to be car- ried on. In case of a firm or company, the names of the several persons constituting the same, and their places of residence, shall be so registered. [318.] Sec. 3234. Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax. [319.] Sec. 3236. Whenever more than one of the pursuits or occupations hereinafter described are carried on in the same place by the same person at the same time, except as hereinafter provided, the tax shall be paid for each according to the rates severally pre- scribed. 86 INTERNAL REVENUE. Special Taxes. For Dealers in Liquors see Paragraph 372 $ and for Dealers in Leaf Tobacco (not retail) see Paragraphs 374 and 399. Tax on Retail Dealers in Leaf Tobacco. [320.] See. 3244. ****** Seventh. Retail dealers in leaf- tobacco shall each pay [five hundred dollars, and if their annual sales exceed one thousand dollars, shall each pay, in addition thereto, fifty cents for every dollar in excess of one thousand dollars of their sales.*] Every person shall be regarded as a retail dealer in leaf-tobacco whose business it is to sell leaf-tobacco in quantities less than an original hogshead, case, or bale ; or who sells directly to consumers, or to persons other than dealers in leaf-tobacco, who have paid a special tax as such 5 or to manufacturers of tobacco, snuff, or cigars who have paid a special tax ; or to persons who pur- chase in original packages for export. Retail dealers in leaf-tobacco shall also keep a book, and enter therein daily their purchases and sales, in a form and manner to be prescribed by the Commissioner of Internal Revenue, which book shall be open at all times for the in- spection of any revenue officer. * Tax on Dealers in Tobacco. Eighth. Dealers in tobacco shall each pay [five dollars.*] Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, or cigars, shall be regarded as a dealer in tobacco, and the payment of a special tax as a wholesale or retail liquor- dealer, or the payment of any other special tax, shall not relieve any person who sells manufactured tobacco and cigars from the payment of this tax: ******* Standard of proof spirits. [321.J Sec. 3249. Proof spirit shall be held to be that alcoholic liquor which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thou- sandths (.7939) at sixty degrees Fahrenheit. * * * Imported Tobacco, Cigars and Snuffs. [322.] Sec. 3368. * * * * And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff. (See Paragraph 401.) * Tax altered by Section 2, Act March 3, 1883. (See Paragraph 399.) TITLE 35 REVISED STATUTES. 87 [323.] Sec. 3377. All manufactured tobacco and snuff (not in- cluding cigars) imported from foreign countries shall, IN ADDITION to the import duties imposed on the same, pay the tax imposed by law on like kinds of tobacco and snuff manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and canceled on all such articles so imported by the owner or importer thereof, while they are in the custody of the proper custom house officers, and such articles shall not pass out of the custody of said officers until the stamps have been affixed and can- celed. Such tobacco and snuff shall be put up in packages, as pre- scribed by law for like articles manufactured in the United States before the stamps are affixed $ and the owner or importer shall be liable to all the penal provisions prescribed for manufactures of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing, and canceling such stamps, other than the public stores of the United States, the collector of cus- toms of the port where they are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as he may direct. And every officer of customs who permits any such articles to pass out of his custody or con- trol without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dol- lars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. (This section amended by adding the words in Paragraph 376 ; also see Paragraphs 375-401 and 660 to 665, and Treaty Dept. decision 5055.) [324.] Sec. 3402. All cigars imported from foreign countries shall pay, IN ADDITION to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in the United States, and shall have the same stamps affixed. The stamps shall be affixed and canceled by the owner or importer of the cigars while they are in the custody of the proper custom house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been affixed and canceled, but shall be put up in boxes containing quantities as prescribed in this chapter for cigars manufactured in the United States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacturer of cigars manufactured in the United States. Whenever it is necessary to take any cigars so im- ported to any place other than the public stores of the United States, for the purpose of affixing and canceling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And every 88 COINAGE, WEIGHTS AND MEASURES. officer of customs who permits any such cigars to pass out of his custody or control, without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. (See Para- graphs 68-377-401-659, and Treaty Dept. decision 5055.) TITLE XXXVII. COINAGE, WEIGHTS A^D MEASURES, (From Revised Statutes of the U. S. 2nd Edition, 1878. Page 703.) Value of foreign coins, how ascertained. [325.] Sec. 3564=. The value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value ; and the values of the standard coins in circulation of the various nations of the world shall be estimated annually by the Director of the Mint, and be proclaimed on the first day of January by the Secretary of the Treasury. (See Table of Foreign Currencies in Appendix.) Value of the sovereign or pound sterling. [326.] Sec. 3565. In all payments by or to the Treasury, whether made here or in foreign countries, where it becomes necessary to compute the value of the sovereign or pound sterling, it shall be deemed equal to four dollars eighty six cents and six and one-half mills, and the same rule shall be applied in appraising merchandise imported where the value is, by the invoice, iu sovereigns or pounds sterling, and in the construction of contracts payable in sovereigns or pounds sterling ; and this valuation shall be the par of exchange between Great Britain and the United States ; and all contracts made after the first day of January, eighteen hundred and seventy- four, based on an assumed par of exchange with Great Britain of fifty-four pence to the dollar, or four dollars forty-four and four- ninths cents to the sovereign or pound sterling, shall be null and void. (See Table in Appendix.) , TITLE 37 REVISED STATUTES. 89 Authorized tables of weights and measures. [327.] Sec. 3570. The tables in the schedule hereto annexed shall be recognized in the construction of contracts, and in all legal proceedings, as establishing, in terms of the weights and measures now in use in the United States, the equivalents of the weights and measures expressed therein in terms of the metric system ; and the tables may lawfully be used for computing, determining, and express- ing in customary weights and measures the weights and measures of the metric system. Measures of Length. Metric denominations and values. Equivalents in denominations in use. Myriameter 10,000 meters. Kilometer 1,000 meters. Hectometer 100 meters. Dekameter 10 meters. Meter 1 meter. Decimeter T V of a meter. Centimeter T^TO" of a meter. Millimeter T^Vo-of a meter. 6.2137 miles. 0.62137 miles, or 3,280 feet and 10 inches. 328 feet and 1 inch. 393.7 inches. 39.37 inches. 3.937 inches. 0.3937 inches. 0.0394 inqhes. Measures of Capacity. Metric denominations and values. Equivalents in denominations in use Num. Names. of liters. Cubic measure. Dry measure. Liquor or wine measure. Kiloliter, or stere 1 000 1 cubic meter. 1 308 cub yds 264 17 gallons Hectoliter...! 100 Dekaliter.... 10 Liter 1 tV of a cubic meter... 10 cubic decimeters. . 1 cubic decimeter. 2 bushels and 3.35 pecks... 9.08 quarts.... 0.908 quarts 26.417 gallons. 2.6417 gallons. 1.0567 quarts. Deciliter T V Centiliter.... yo- Milliliter.... T oVo yV of a cub. decimeter 10 cubic centimeters. 1 cubic centimeter... 6. 1022 cu. inch 0. 6102 cu. inch 0.061 cu. inch 0.845 gills. 0.338 flu. ounces. 0.27 fluid drams. Measures of Surface. Metric, denominations and values. Hectare Are Centare 10,000 square meters. 100 square meters. 1 square meter. Equivalents in denominations in use. 2.471 acres. 119.6 square yards. 1550 square inches. 90 EEPEAL PROVISIONS. Weights. Metric denominations and values. j Equivalents in de- nominations in use. Names. Number of grams. Weight of what quantity of water at maximum density. Avoirdupois weight. Millier or tonneau 1 000 000 1 cubic meter 2204.6 pounds Quintal . 100 000 1 hectoliter. .... 220.46 pounds. Myriagram. 10 000 10 liters 22.046 pounds. Kilogram or kilo 1 000 1 liter 2.2046 pounds. Hectogram 100 1 deciliter 3.5274 ounces. Dekagram 10 10 cubic centimeters 0.3527 ounces. Gram 1 1 cubic centimeter 15.432 grains. Decigram To y'o of a cubic centimeter. 1,5432 grains^ Oentigram T7T7T 10 cubic millimeters 1543 grains Milligram 1 cubic millimeter 0154 grains TITLE LXXIV. REPEAL PROVISIONS. [From Revised Statutes of the U. S. '2d Edition, 1878. Page 1085.] What Revised Statutes embrace. [328.] Sec. 5595* The foregoing seventy-three titles embrace the statutes of the United States general and permanent in their nature, in force on the 1st day of December one thousand eight hundred and seventy- three, as revised and consolidated by commis- sioners appointed under an act of Congress, and the same shall be designated and cited, as the The Revised Statutes of the United States. [329.] Sec. 5596. All acts of Congress passed prior to said first day of December one thousand eight hundred and seventy-three, any portion of which is embraced in any section of said revision, are hereby repealed, and the section applicable thereto shall be in force in lieu thereof ; all parts of such acts not contained in such revision, having been repealed or superseded by subsequent acts, or not being general and permanent in their nature : Provided, That the incorpo- ration into said revision of any general and permanent provision, taken from an act making appropriations, or from an act containing other provisions of a private, local, or temporary character, shall not repeal, or in any way affect any appropriation, or any provision of a private, local or temporary character, contained in any of said acts, but the same shall remain in force ; and all acts of Congress passed prior to said last-named day no part of which are embraced in said revision, shall not be affected or changed by its enactment. TITLE 74 EEVISED STATUTES. 91 [330.] Sec. 5597. The repeal of the several acts embraced in said revisioD, shall not affect any act done, or right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal, but all rights and liabilities under said acts shall continue, and may -be enforced in the same manner, as if said repeal had not been made; nor shall said repeal, in any manner affect the right to any office, or change the term or tenure thereof. [331.] Sec. 5598. All offences committed, and all penalties or forfeitures incurred under any statute embraced in said revision prior to said repeal, may be prosecuted and punished in the same manner and with the same effect, as if said repeal had not been made. [332.] Sec. 5599. All acts of limitation, whether applicable to civil causes and proceedings, or to the prosecution of offenses, or for the recovery of penalties or forfeitures, embraced in said revision and covered by said repeal, shall not be affected thereby, but all suits, proceedings or prosecutions, whether civil or criminal, for causes arising, or acts done or committed prior to said repeal, may be com- menced and prosecuted within the same time as if said repeal had not been made. [333.] Sec. 5600. The arrangement and classification of the several sections of the revision have been made for the purpose of a more convenient and orderly arrangement of the same, and there- fore no inference or presumption of a legislative construction is to be drawn by reason of the Title, under which any particular section is placed. Acts passed since Dec. 1, 1873, not affected. [334.] Sec. 5601. The enactment of the said revision is not to affect or repeal any act of Congress passed since the 1 st day of Decem- ber one thousand eight hundred and seventy-three, and all acts passed since that date are to have full effect as if passed after the enactment of this revision, and so far as such acts vary from, or conflict with any provision contained in said revision, they are to have effect as sub- sequent statutes, and as repealing any portion of the revision incon- sistent therewith.* Approved, June 22, 1874. * The Supreme Court of the United States in the case of U. S. vs. Bo wen, (100 U. S., 513,) held that the Revised Statutes must be treated as a legisla- tive declaration of what the statute law of the United States was on the first of December, 1873, and that when the meaning was plain, the courts could not look to the original statutes to see if Congress had erred in the revision. That could only be done when it was necessary to construe doubtful lan- guage. We applied this rule in Arthur vs. Dodge, (101 U. S., 36,) to the con- struction of the revision of the Tariff Laws. (See Treas'y Dept. decisions 4812.) 92 DIGEST OF THE TAEIFF LAWS. ACT OF JANUARY 22, 1875. [From U. S. Statutes, vol. 18, pag 303.] AN ACT declatory of the act entitled " An act to amend the customs-revenue laws, and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four. [335.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That nothing in the nineteenth section of the act entitled u An act to amend the customs-revenue laws, and to repeal moities," approved June twenty- second, eighteen hundred and seventy-four, shall be construed to affect any authority, power, or right which might theretofore have been lawfully exercised by any court, judge, or district attorney of the United States to obtain the testimony of an accomplice in any crime against, or fraud upon the customs-revenue laws, on any trial or proceeding for a fine, penalty, or forfeiture under said laws, by a discontinuance or dismissal, or by an engagement to discontinue or dismiss any proceedings against such accomplice. (See Paragraph 20.) ACT OF FEBRUARY 8, 1875. [From U. S. Statutes, vol. 18, page 307.] AN ACT to amend existing customs and internal-revenue laws, and for other purposes. [336.] Be it enacted by the Senate and Bouse of Representatives of the United States of America in Congress assembled, That from and after the date of the passage of this act, in lieu of the duties hereto- fore imposed on the importation of the goods, wares, and merchan- dise hereinafter specified, the following rates of duty shall be exacted, namely : On spun silk, for filling, in skeins or cops, thirty-five per centum ad valorem; on silk in the gum, not more advanced than singles, tram, and thrown or organzine, thirty-five per centum ad valorem; on floss-silks, thirty-five per centum ad valorem.; O n sewing-silk, in the gum or puri- fied, forty per centum ad valorem; on lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem; on all goods, wares, and merchandise not otherwise herein provided for, made of silk, or of which silk is the component mate- rial of chief value, irrespective of the classification thereof for duty by or under previous laws, or of their commercial designation, sixty per centum ad valorem : Provided, That this act shall not apply to goods, wares, or mer- chandise which have, as a component material thereof, twenty-five per ACT OF FEBRUARY 8, 1875. 93 centum or over in value of cotton, flax, wool, or worsted. (See Para- graphs 794 to 797.) [337.] Sec. 2. That from and after the passage of this act, in lieu of the duties now imposed by law on the merchandise hereinafter enumerated, imported from foreign countries, there shall be levied, collected, and paid the following duties, that is to say : [338.] On all still wines imported in casks, forty cents per gallon. (See Paragraph 722.) [339.] On all still wines imported in bottles, one dollar and sixty cents per case of one dozen bottles, containing each not more than one quart and more than one pint, or twenty-four bottles, containing each not more than one pint; and any excess beyond those quantities found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof ; but no separate or additional duty shall be collected on the bottles : Provided, That any wines imported containing more than twenty-four per centum of alcohol shall be forfeited to the United States : Provided oZso, That there shall be an allowance of five per centum, and no more, on all effervescing wines, liquors, cordials, and distilled spirits, in bottles, to be deducted from the invoice quantity in lieu of breakage. (See Paragraph 722.) [340.] Sec* 3 That all imported wines of the character provided for in the preceding section which may remain in public store or bonded ware- house on the day this act shall take effect shall be subject to no other duty upon the withdrawal thereof for consumption than if the same were imported after that day : Provided, That any. such wines remaining on shipboard within the limits of any port of entry in the United States on the day afore- said, duties unpaid, shall, for the purposes of this section, be considered as constructively in public store or bonded warehouse. [341.] Sec. 4. That on and after the date of the passage of this act, in lieu of the duties imposed by law on the articles in this sec- tion enumerated, there shall be levied, collected, and paid on the goods, wares, and merchandise in this section enumerated and pro- vided for, imported from foreign countries, the following duties and rates of duties, that is to say : [342.] On hops, eight cents per pound. (See Paragraph 689.) [343.] On chromate and bichromate of potassa, four cents per pound. (See Paragraphs 463, 464.) [344.] On macaroni and vermicelli, and on all similar preparations, two cents per pound. (See Paragraph 1150.) [345.] On nitro- Benzole, or oil of mirbaue, ten cents per pound. 4 (See Paragraph 495.) [346.] On tin in plates or sheets and on terne and tagger's tin, one and one-tenth cents per pound. (See Paragraph 567.) Packages (containing free fish) to pay duty. [347.] On anchovies and sardines, packed in oil or otherwise, in tin boxes, fifteen cents per whole box, measuring not more than five inches long, four inches wide, and three and one-half inches deep; seven and one- half cents for each half -box, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep; and four cents for each quarter box, measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and one-half inches deep ; when im- ported in any other form, sixty per centum ad valorem: (See Paragraph 695.) Provided, That cans or packages made of tin or other material con- 94 DIGEST OF THE TAKIFF LAWS. tainiDg 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 j and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof. (Treaty Dept. decisions 2160-2301.) Yellow sheathing metal and Yellow metal bolts. [348.] Sec. 5. That yellow sheathing-metal and yellow-metal bolts, of which the component part of chief value is copper, shall be deemed! manufactures of copper, and shall pay the duty now pre- scribed by law for manufactures of copper, and shall be entitled to the drawback allowed by law to copper and composition-metal when- ever the same shall be used in the construction or equipment or repair of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States. (See Paragraphs 600 and 1243.) Denning Moisic Iron. [349.] Sec. 6. ********* and from and after the passage of this act, the duty on Moisic iron, of whatever condition, grade, or stage of manufacture, shall be the same as on all other species of iron of like condition, grade, or stage of manufacture. Foreign Bags returned empty free. [350.] Sec 7. That the duty on jute-butts shall be six dollars per ton : (See Paragraph 746.) Provided, That all machinery not now manufactured in the United States adapted exclusively to manufactures from the fiber of the ramie, jute, or flax, may be admitted into the United States free of duty for two years from the first of July, eighteen hundred and seventy-five: And provided further, That bags, other than of American manufac- ture, in which grain shall have been actually exported from the 'United States, may be returned empty to the United States free of duty, under regulations to be prescribed by the Secretary of the Treasury. [351.] Sec. 8. That on and after the date of the passage of this act, the importation of the articles enumerated and described in this section shall be exempt from duty, that is to say : [352.] Alizarine. (See Paragraph 1010.) [353.] Quicksilver. (See Paragraph 625.) [354.] Ship-planking and handle bolts. (See Paragraphs 1149 and 1197.) [355.] Spurs and stilts used in the manufacture of earthen, stone, or crockery ware. (See Paragraph 1210.) [356.] Seed of the sugar-beet. (See Paragraph 1193.) ACT OF MAKCH 3, 1875. 95 [357.] Sec, 0. That barrels and grain-bags, the manufacture of the United States, when exported filled with American products, or exported empty and returned filled, with foreign products, may be returned to the United States free of duty, under such rules and regulations as shall be prescribed by the Secretary of the Treasury ; and the provisions of this sec- tion shall apply to and include shooks, when returned as barrels or boxes as aforesaid. (See Paragraph 1064.) Drawback on materials of certain cartridges when exported. [358.] Sec. 10. That where bullets and gunpowder, manufac- tured in the United States and put up in envelopes or shells in the form of cartridges, such envelope or shell being made wholly or in part of domestic materials, are exported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have been paid, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury : Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawback respectively. (Treaty Dept. decisions 4212- 3088, and see Paragraph 249.) ACT OF MAECH 3, 1875. [Brom U. S. Statutes, vol. 18, page 339.] AN ACT to further protect the sinking-fund and provide for the exigencies of the government. Melada denned. Products of Sugar imported in Bags, &c., considered Sugar. Drawback on Refined Sugars, amount retained. [359.] Sec. 3. * * * * Melada shall be known and denned as an article made in the process of sugar-making being the cane- juice boiled down to the sugar point and containing all the sugar and molasses resulting from the boiling-process and without any process of purging or clarification, and any and all products of the sugar- cane imported in bags, mats, baskets or other than tight packages shall be considered sugar and dutiable as such. And provided further, That of the drawback on refined sugars exported allowed by section three thousand and nineteen of the Eevised Statutes of the United States, only one per centum of the amount so allowed shall be retained by the United States. ********** {See Paragraphs 242 and 650.) * * * * ** * * * * * # 96 DIGEST OF THE TARIFF LAWS. [360.] Sec. 6. That nothing contained in the act entitled " An act to amend existing customs and internal-revenue laws, and for other purposes," approved February eighth, eighteen hundred and seventy-five, shall be con- strued to impose any duty on bolting-cloths theretofore admitted free of duty. (See Paragraph 1072.) ACT OF MARCH 3, 1875. [From U. S. Statutes, vol. 18, page 469.] AN ACT restricting the refunding of custom duties and prescribing certain regulations of the Treasury Department. Duties on Imports when and how refunded. [361.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That no moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or re- paid, unless in accordance with the judgment of a circuit or district court of the United States giving construction to the law, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States; or unless in pursuance of a special appropriation for the particular refund or repayment to be made : Provided, That whenever the Secretary shall be of opinion that such duties have been assessed and collected under an erroneous view of the facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts so ascertained shall, in his opinion, justify j but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law : Provided further. That the restrictive provisions of this act shall not apply to such personal and household effects and other articles, not merchandise, as. are by law exempt from duty : And provided also, That this act shall not affect the refund of excess of deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against the Government, arising solely upon errors of facts discovered with- in one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery. (See Paragraph 22-160-161 and 233 to 236 and Treaty Dept. decisions 2775-3972-4588. ) Decision of Secretary of Treasury on Customs Duties, not to be modified by same or succeeding Secretary, except, &c. [362.] Sec. 2. That no ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing ACT OF MAECH 14, 1876. ( 97 customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney-General recommending the same, or a judicial decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the Attorney- General shall certify that no appeal or writ of error will be taken by the United States : Provided, That the Secretary of the Treasury may in his discretion, decline to acquiesce in the judgment, decision, or ruling of an inferior court upon any question affecting the interests of the United States', when, in his opinion, such interests require a final adjudication of such question by the court of last resort. [363.] Sec. 3. That the Secretary of the Treasury shall have power to make such regulations, not inconsistent with law, as may be necessary to carry this act into effect. [364.] Sec. 4. 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 : Provided, That in all cases where the Secretary of the Treasury shall so request the Attorney-General shall take an appeal to the Supreme Court. ACT OF MAECH 14, 1876. [From U. S. Statutes, vol. 19, page 7.] AN ACT to extend to the Port of Genessee in the State of New York the privileges of sections twenty -nine hundred and ninety to twenty-nine hundred and ninety-seven of the Revised Statutes inclusive. [365.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the privi- leges of sections twenty-nine hundred and ninety to twenty-nine hundred and ninety-seven of the Eevised Statutes inclusive be, and they are hereby extended to the port of Genessee, in the State of New York. (See foot note Paragraph 390.) 98 DIGEST OF THE TARIFF LAWS. ACT OF MAY 1, 1876. [From U. S. Statutes, vol. 19, page 49.] AN ACT to provide for the separate entry of packages contained in one importation. Separate entry for the several packages contained in one or more packages. [366.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That a separate entry may be made of one or more packages contained in an impor- tation of packed packages consigned to one importer or consignee, and concerning which packed packages, no invoice, or .statement of contents or values, has been received.* Every such entry shall contain a declaration of the whole number of parcels contained in such original packed package; and shall em- brace all the goods, wares, and merchandise imported in one vessel at one time for one and the same actual owner, or ultimate con- signee. [367.] Sec. 2. That the importer, consignee, or agent's oath pre- scribed by section twenty-eight hundred and forty -one of the Ee- vised Statutes, is hereby modified for the purposes of this Act, so as to require the importer consignee or agent to declare therein that the entry contains an account of all the goods - imported in the whereof is master, from for account of which oath so modified, shall in each case, be taken on the entry of one or more packages contained in an original package. But nothing in this act contained shall be construed to relieve the importer, consignee, or agent from producing the oath of the owner or ultimate consignee in every case, now required by law; or to pro- vide that an importation may consist of less than the whole number of parcels contained in any packed package, or 'packed packages consigned in one vessel at one time, to one importer, consignee or agent. (See Paragraph 1249.) [368.] Sec. 3. That all provisions of law inconsistent herewith are hereby repealed. *This Act is designed to enable the owner of one or more parcels, making part of one or more ''packed packages," to make an entry of his own prop- erty without entering more. If the value be over $100, an invoice shall be filed as required by Sec. 9 of the Act of June 22. 1874. (Paragraph 10.) (Treas^y Dept. decision 2968.) ACTS OF JUNE 20 AND AUGUST 15, 1876. 99 ACT OF JUNE 20, 1876. [From U. S. Statutes, vol. 19, page 60.] AN ACT relating to the execution of custom-house bonds. Dutybonds by partnerships, how may be executed. [369. ] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That when any bond is required by law to be executed by any firm or partnership for the payment of duties upon goods, wares or merchandise, im- ported into the United States by such firm or partnership, the execu- tion of such bond by any member of s"uch firm or partnership, in the name of said firm or partnership, shall bind the other members or partners thereof, in like manner and to the same extent, as if such other members or partners had personally executed the same. And any action or suit may be instituted on such bond against all the members or partners of such firm, as if all of the members or part- ners had executed the same. (Treas'y Dept. decisions 5099 and 5580.) ACT OF AUGUST 15, 1876. [From U. S. Statutes, vol. 19, page 200.] AN ACT to carry into effect a convention between the United States of America and his Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy-five. Certain products of Hawaiian Islands to be admitted into the United States free of duty. [370.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That whenever the President of the United States shall receive satisfactory evidence that the legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of the convention be- tween the United States and his Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy-five, he is hereby authorized to issue his proclamation declaring that he has such evidence ; and thereupon, from the date of such proclamation, the following articles', being the growth and manufacture or produce of the Hawaiian Islands, to wit, arrow-root ; castor oil ; bananas $ nuts ; vegetables, dried and undried, preserved 100 DIGEST OF THE TARIFF LAWS. and unpreserved ; hides and skins, undressed ; rice ; pulu ; seeds ; plants ; shrubs, or. trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly im- ported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as " Sandwich Island sugar ;" syrups of sugar-cane, melado, and molasses ; tallow, shall be introduced into the United States free of duty so long as the said convention shall remain in force. (See paragraph 1252.) (Treaty Dept. decisions 2957, 2962, 3072, 3262, 3414 and 4202 prescribe regulations, &c. ACT OF JUNE 6, 1878. [From U. S. Statutes, vol. 20, page 99.] AN ACT to provide for the free entry of articles imported for exhibition by societies established for encouragement of the arts or sciences, and for other purposes. [371.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That all works of art, collections in illustration of the progress of the arts, science or manufactures, photographs, works in terra-cotta, Parian, pottery or porcelain and artistic copies of antiques in metal or other material hereafter imported in good faith for permanent exhibition at a fixed place by any society or institution established for the encouragement of the arts or science, and not intended for sale, nor for any other purpose than is hereinbefore expressed, and all such articles, im- ported as aforesaid, now in bond, and all like articles imported in good faith by any society or association for the purpose of erecting a public monument and not for sale shall be admitted free of duty under such regulations as the Secretary of the Treasury may pre- scribe: Provided, That the parties importing articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to the pro- visions and intent of this act. (This act reproduced in Paragraph 1242.) ACT OF MARCH 1, -187$ ACT OF MAECH 1, 1879. (From U. S. Statutes, vol. 20, page 327.) AN ACT to amend the Laws relating to Internal Revenue. Special Taxes on Dealers in Liquors. [372. J Sec. 4. * * * * That retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. Wholesale liquor-dealers shall each pay one hundred dollars. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine-gallons at the same time, shall be regarded as a wholesale liquor-dealer. ***** Eetail dealers in malt liquors shall pay twenty dollars. Every person who sells, or offers for sale, malt liquors in less quantities than five gallons at one time, but who does not deal in spirituous liquors, shall be re- garded as a retail dealer in malt liquors. Wholesale dealers in malt liquors shall pay fifty dollars. Every person who sells, or offers for sale, malt liquors in quantities of not less than five gallons at one time, but who does not deal in spirituous liquors at wholesale, shall be regarded as a wholesale dealer in malt liquors. (See Paragraph 316.) ***** *** ***** Tax on Tobacco. [373.] Sec. 14. That the Revised Statutes be amended as follows, namely : That on and after the first day of May eighteen hundred and seventy-nine, there shall be levied and collected upon all snuff manufactured of tobacco, or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use ; and upon all chew- ing and smoking tobacco, fine-cut, cavendish, plug or twist, cut or granu- lated, of every description ; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument and without being pressed or sweetened, and on all fine cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of sixteen cents per pound. (See Paragraph 401.) Tax on Dealers in Leaf Tobacco. [374.] ***** Dealers in leaf-tobacco, except retail dealers in leaf-tobacco, as hereinafter defined, shall pay [twenty-five dollars.*] *Tax changed by sec. 2, Act March 3, 1883. (See Paragraph 399.) 1QS DIGEST -OF THE TAKIFF LAWS. Every person shall be regarded as a dealer in leaf-tobacco whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf-tobacco; and pay- ment of a special tax as dealer in tobacco, manufacturer of tobacco, manufacturer of cigars, or any other special tax, shall not exempt any person dealing in leaf- tobacco from the payment of the special tax therefor hereby required. Dealers in leaf-tobacco shall sell only to other dealers who have paid a special tax as such, and to manufacturers of tobacco, snuff, or cigars, and to such persons as are known to be purchasers of leaf- tobacco for export: Provided, It shall be lawful for any licensed manufacturer of cigars to purchase leaf-tobacco of any licensed dealer or other licensed manufacturer in quantities less than the original package, for use in his own manufactory exclusively. (See Para- graphs 316 and 320, for tax on retail dealers in Leaf Tobacco.) Tobacco and Snuff how Packed. [375.] That section thirty-three hundred and sixty-two be, and the same is hereby, amended by stricking out all after said number, and substituting therefor the following : " All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in pack- ages of the following description, and in no other manner : " All snuff, in packages containing one-half, one, two, three, four, six, eight, and sixteen ounces, or in bladders and in jars containing not exceeding twenty pounds : " All fine-cut chewing-tobacco, and^all other kinds of tobacco not otherwise provided for, in packages containing one, two, three, four, eight, and sixteen ounces, except that fine-cut chewing-tobacco may, at the option of the manufacturer, be put up in wooden packages con- taining ten, twenty, forty, and sixty pounds each ; " All smoking-tobacco and all cut and granulated tobacco other than fine-cut chewing, all shorts, the refuse of fine-cut chewing, which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, in packages containing two, three, four, eight, and sixteen ounces each ; " All cavendish, plug, and twist tobacco, in wooden packages not exceeding two hundred pounds net weight." * * * * Imported Scraps, &c. transferred to Factory. [376.] That section thirty-three hundred and seventy-seven be, and the same is hereby, amended by adding thereto the following words: "Provided, that scraps, cuttings, and clippings of tobacco imported from any foreign country may, after the proper customs ACT OF MAECH 1, 1879. 103 duty has been paid thereon, be withdrawn in bulk without the pay- ment of the internal-revenue tax, and transferred as material directly to the factory of a manufacturer of tobacco or snuff, or of a cigar manufacturer, under such restrictions and regulations as shall be prescribed by the Commissioner of Internal Eevenue and approved by the Secretary of the Treasury." Cigars and Cigarettes how to be Packed. [377.J Sec. 16. * * * That section thirty-three hundred and ninety-two be, and the same is hereby, amended by stricking out all after the said number, and substituting therefor the following : " All cigars shall be packed in boxes not before used for that purpose, containing, respectively, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of the num- ber provided by law to be put in each box respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offence not less than one hundred dollars nor more than one thou- sand dollars, and be imprisoned not less than six months nor more than two years : Provided, that nothing in this section shall be con- strued as preventing the sale of cigars at retail by retail dealers who have paid the special tax as such from boxes packed, stamped, and branded in the manner prescribed by law : And provided further, That every manufacturer of cigarettes shall put up all the cigarettes that he either manufactures or has made for him, and sells or re- moves for consumption or use, in packages or parcels containing ten, twentj^, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or re- moval for consumption or use, under such regulations as the Commis- sioner of Internal Ee venue shall prescribe ; and all cigarettes im- ported from a foreign country shall be packed, stamped, and the stamps cancelled in like manner, in addition to the import stamp in- dicating inspection of the custom-house, before they are withdrawn therefrom." (See Paragraph 68.) ****** [378.] Sec. 23. /That wherever in any of the foregoing sections of this act the Eevised Statutes are referred to, it shall be held to mean the " edition of eighteen hundred and seventy-eight." 104 DIGEST OF THE TAK1FF LAWS. ACT OF MARCH 3, 1879. (From U. S. Statutes, vol. 20, page 360.) AN Act making Appropriation for the service of the Post Office Depart- ment for the fiscal year ending June thirtieth, eighteen hundred and eighty, and for other purposes. Printed matter and books imported through the Mails. # # ' # # ## # * ##### [379.] Sec. 17. * * * Printed matter other than books re- ceived in the mails from foreign countries under the provisions of postal treaties or conventions shall be free of customs duty, and books which are admitted to the international mails exchanged under the provisions of the Universal Postal Union Convention may, when subject to customs duty, be delivered to addresses in the United States under such regulations for the collection of duties as may be agreed upon by the Secretary of the Treasury and Postmaster General. [380.] Sec. 18. That the term " circular " is defined to be a printed letter, which, according to internal evidence, is being sent in identical terms to several persons. A circular shall not lose its char- acter as such, when the date and the name of the addressed and of the sender shall be written therein, nor by the correction of mere typographical errors in writing. [381.) Sec. 19. That "printed matter" within the intendment of this act is defined to be the reproduction upon paper, by any process except that of hand writing, of any words, letters, characters, figures, or images, or of any combination thereof, not having the character of an actual and personal correspondence. ACT OF JULY 1, 1879. (From.U. S. Statutes, vol. 21, page 48.) AN ACT to put Salts of Quinine and Sulphate of Quinine on the Free List. [382.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the passage of this act the importation of salts of quinine and sulphate of quinine shall be exempt from customs duties ; and all laws inconsistent herewith are hereby repealed. (See Paragraph 1044.) ACTS OF MARCH 10, AND JUNE 10, 1880. 105 ACT OF MARCH 10, 1880. (From U. S. Statutes, 1879-80, page 67.) AN ACT to amend section three thousand and twenty of the Revised Statutes. [383.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section three thousand and twenty of the Revised Statutes be so amended as to read as follows : Sec. 3020. Where fire-arras, scales, balances, shovels, spades, axes, hatchets, hammers, plows, cultivators, mowing machines, and reapers, manufactured with stock or handles made of wood grown in the United States, are exported for benefit of drawback under the preceding section, such articles shall be entitled to such drawback in all cases where the imported material exceeds one-half of the value of the material used. And where cans, manufactured in whole or in part of imported material, filled with products grown or produced in the United States, are exported for benefit of such drawback, the same shall, in all cases, be entitled to the drawback provided for in the preceding section where the imported material used in the manu- facture of such cans shall equal seventy per centum of the value of all the material used in the manufacture thereof. (See Paragraph 242.) ACT OF JUNE 10, 1880. [From II. S. Statutes, 1879-81, page 173.] AN ACT to amend the statutes in relation to immediate transportation of dutiable goods and for other purposes. Ports from which dutiable merchandise may be transported with- out appraisement. [384.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That when any merchandise, other than explosive articles, and articles in bulk not provided for in section four * [Jive] of this act, imported at the ports The word "four" changed to "five" by Act of June 14, 1880, U. S' Statutes, 1879-80, page 198. 106 DIGEST OF THE TARIFF LAWS. of New York, Philadelphia, Boston, Baltimore, Portland, and Bath, in Maine, Chicago, Port Huron, Detroit, New Orleans, Norfolk, Charles- ton, Savannah, Mobile, Galvestou, Pensacola, Florida, Cleveland, Toledo, and San Francisco, shall appear by the invoice or bill of lading and manifest of the importing vessel to be consigned to and destined for either of the ports specified in the seventh section of this act, the collector at the port of arrival shall allow the said merchan- dise to be shipped immediately after the entry prescribed in section two of this act has been made. (See Treas'y Dept. decision 5425.) Entry of the merchandise. [385.] Sec. 2. That the collector at the port of first arrival shall retain in his office a permanent record of such merchandise so to be forwarded to the port of destination, and such record shall consist of a copy of the invoice and an entry whereon the duties shall be esti- mated as closely as possible on the merchandise so shipped, but no oaths shall be required on the said entry. Such merchandise shall not be subject to appraisement and liquidation of duties at the port of first arrival, but shall undergo such examination as the Secretary of the Treasury shall deem necessary to verify the invoice ; and the same examination and appraisement thereof shall be required and had at the port of destination as would have been required at the port of first arrival if such merchandise had been entered for con- sumption or warehouse at such port. Common Carriers. [386.] Sec. 3. That such merchandise shall be delivered to and transported by common carriers, to be designated for this purpose by the Secretary of the Treasury, and to and by none others ; and such carriers shall be responsible to the United States as common carriers for the safe delivery of such merchandise to the collector at the port of its destination ; and before any such carriers shall be permitted to receive and transport any such merchandise, they shall become bound to the United States in bonds of such form and amount, and with such conditions, not inconsistent with law, and such security as the Secretary of the Treasury shall require. Invoices in quadruplicate required. [387.] Sec. 4. That sections 2853 and 2855 of the Revised Statutes of the United States be, and the same are hereby, so amended as to require that all invoices of merchandise imported from any foreign country and intended to be transported without appraisement to any of the ports mentioned in the seventh section of this act, shall be made in quadruplicate j and that the consul, vice-consul, or com- mercial agent, to whom the same shall be produced, shall certify each ACT OF JUNE 10, 1880. 107 of said quadruplicates under his hand and official seal in the manner required by section 2855 of the Revised Statutes, and shall then de- liver to the person producing the same two of the quadruplicates, one to be used in making entry at the port of first arrival of the mer- chandise in the United States, and one to be used in making entry at the port of destination, file another in his office, there to be care- fully preserved and as soon as practicable transmit the remaining -one to the collector or surveyor of the port of final destination of the merchandise : provided, however, that no additional fee shall be collected on account of any service performed under the requirements of this section. (See Paragraphs 116 and 118.) Transportation under lock and seal, except, &c. [388,] Sec. 5. That merchandise transported under the provisions of this act shall be conveyed in cars, vessels, or vehicles securely fastened with locks or seals, under the exclusive control of the offi- cers of the customs ; and merchandise may also be transported under the provisions of this act by express companies, on passenger trains, in safes and trunks, which shall be of such size, character, and de- scription, and secured in such manner as shall be from time to time prescribed by the Secretary, and in cases where merchandise shall be imported in boxes or packages too large to be included within the safes or trunks so prescribed, such merchandise may be transported, under the provisions of this act, by such express companies, in a sepa- rate compartment of the car, secured in such manner as shall from time to time be prescribed by the Secretary of the Treasury ; and merchandise such as pig iron, spiegel iron, scrap iron, iron ore, rail- road iron, and similar articles commonly transported upon platform or flat cars, may be transported, under the provisions of this act, upon such platform or flat cars, and the weight of such merchandise so transported shall be ascertained in all cases before shipment, and ordinary railroad scales may be used for such purpose ; and inspec- tors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train at the discretion of the Secretary of the Treasury, and at the expense of the companies, repectively. Such merchandise shall not be unladen or transshipped between the ports of first arrival and final destination, unless authorized by the regulations of the Secretary of the Treasury in cases which may arise from a difference in the gauge of railroads, or from accidents, or from legal intervention, or when by reason of the length of the route the cars, after due inspection by customs officers, shall be considered unsafe or unsuitable to proceed further, or from low water, ice, or other unavoidable obstruction to navigation 5 and in no case shall there be permitted any breaking of the original packages of such merchandise. (Treas'y Dept. decision 4653.) 108 DIGEST OF THE TARIFF LAWS. [389.] Sec. 6. That merchandise so destined for immediate trans- portation shall be transferred, tinder proper supervision, directly from the importing vessel to the car, vessel, or vehicle in which the same is to be transported to its final destination. Ports to which goods can be transported. [390.] Sec. 7. That the privilege of immediate transportation shall extend to the ports of New York and Buffalo, in New York ; Burlington, in Vermont ; Boston, in Massachusetts ; Providence and Newport in Rhode Island ; New Haven, Middletown and Hartford in Connecticut ; Philadelphia and Pittsburg, in Pennsylvania ; Balti- more, Crisfield and Annapolis in Maryland; Wilmington, and Seaford, ^in Delaware ; Salem, Massachusetts ; Georgetown in the District "of Columbia ; Norfolk, Petersburg and Richmond, in Virginia ; Wilmington and Newbern, in North Carolina ; Charleston and Port Royal, in South Carolina ; Savannah and Brunswick, in Georgia ; New Orleans, in Louisiana ; Portland and Bath, in Maine ; Ports- mouth, in New Hampshire ; Chicago, Cairo, Alton, and Quincy, in Illinois ; Detroit, Port Huron, and Grand Haven in Michigan ; Saint Louis, Kansas City, and Saint Joseph in Missouri ; Saint Paul, in Minnesota ; Cincinnati, Cleveland, and Toledo, in Ohio ; Milwaukee, and Lacrosse, in Wisconsin ; Louisville, in Kentucky ; San Francisco, San Diego and Wilmington in California ; Portland, in Oregon ; Memphis, Nashville and Knoxville, in Tennessee ; Mobile, in Alabama ; and Evansville, in Indiana ; and Galveston, Houston, Brownsville, Corpus Christi, and Indianola in Texas ; Omaha, in Ne- braska ; Dubuque, Burlington and Keokuk, in Iowa ; Leavenworth, in Kansas; Tampa Bay, Fernandiua, Jacksonville, Cedar Keys, Key West, and Apalachicola, in Florida :* Provided, That the privilege of transportation herein conferred shall not extend to any place at which there are not the necessary officers for the appraisement of merchan- dise and the collection of duties. ( Treaty Dept. decisions 2980-4582- 4727-4729-5478 and 5570 prescribes regulations.) [391. J Sec. 8. That sections twenty-nine hundred and ninety, twenty-nine hundred and ninety-one, twenty-nine hundred and ninety- two, twenty-nine hundred and ninety-three, twenty-nine hundred and ninety-four, twenty nine hundred and ninety-five, twenty-nine hundred and ninety-six and twenty-nine hundred and ninety-seven of the Re- vised Statutes be and the same are hereby repealed. *Genessee, New York, (Treas'y Dept. decision 4639 ; see also Paragraph 365 ;) Denver, Colorado, (Paragraph 395 ;) Kansas City and St. Joseph, Mis- souri, (Paragraph 396,) entitled to the benefit of this act. ACT OF JUNE 10, 1880. 109 Restrictions. [392.] Sec. 9. That no merchandise shall be shipped under the provisions of this act after such merchandise shall have been landed ten days from the importing vessel, and merchandise not entered within such time shall be sent to a bonded warehouse by the collector as unclaimed, and held until regularly entered and appraised. Lien for Freight on imported goods. [393.] Sec. 10. That section twenty-nine hundred and eighty- one of the Kevised Statutes be amended so as to read as fol- lows : That whenever the proper officer of the customs shall be duly notified in writing of the existence of a lien for freight upon imported goods, wares or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claim- ing the lien; and the possession by the officers of custom shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may prescribe ; and such officer may refuse the de- livery of such merchandise from any public or bonded warehouse or other place in which the same shall be deposited, until proof to his satisfaction shall be produced that the freight thereon has been paid or secured ; but the rights of the United States shall not be pre- judiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien regarding which notice has been filed, shall be forfeited to the United States and sold, the freight due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom are paid. (Treaty Dept. decisions 3453, 3660, 4458, 5224, 5353 and 5523.) [394.] Sec. 11. That this act shall take effect and be in force from and after the first day of July, anno Domini eighteen hundred and eighty. 110 DIGEST OF THE TAEIFF LAWS. ACT OF MARCH 6, 1882. [From U. S. Statutes 1881-82. Page 13.] AN ACT to establish a port of delivery at Denver, in the State of Colorado. [395.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That Denver, in the State of Colorado, be, and the same is hereby, constituted a port of delivery ; and that the privileges of immediate transportation of dutiable merchandise conferred by the act of June tenth, eighteen hundred and eighty, entitled " An act to amend the statutes in rela- tion to immediate transportation of dutiable goods, and for other purposes,' 7 be, and the same are hereby, extended to said port. And there shall be appointed a surveyor of customs to reside at said port, who shall receive a salary to be determined by the Secretary of the Treasury, not exceeding one thousand five hundred dollars per annum. (See Paragraph 390.) ACT OF AUGUST 3, 1882. [From U. S. Statutes, 1881-82 Page 215.] AN ACT to establish ports of delivery at Kansas City and Saint Joseph in the State of Missouri. [396.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That Kansas City and Saint Joseph, in the State of Missouri, be and the same are hereby, constituted ports of delivery ; and that the privileges of im- mediate transportation of dutiable merchandise conferred 1 by the act of June the tenth, eighteen hundred and eighty, entitled " An act to amend the statutes in relation to immediate transportation of dutia- ble goods, and for other purposes," be and the same are hereby, ex- tended to said ports; and there shall be appointed a surveyor of customs for each of said ports, to reside at the port for which he shall be appointed, who shall receive a salary to be determined in amount by the Secretary of the Treasury, not exceeding one thous- and dollars per annum. (See Paragraph 390.) ACT OF JANUARY 9 AND MARCH 2, 1883. Ill ACT OF JANUARY 9, 1883 ; Grain of Canadian Farmers may be Ground in Mills in the United States. [397.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That grain brought into the United States in wagons or other ordinary road vehicles by farmers residing in the Dominion of Canada, to be ground by mills owned by citizens of the United States, shall not be deemed to be imported, or liable to import duties : Provided, That such grain shall be brought into the United States under such regu- lations as the Treasury Department may prescribe to prevent fraud and evasion, and shall be returned as in like manner provided by such regulations: And provided further, That entry shall be made of and duties paid upon all such grain as shall be taken or received by mill-owners as tolls for such grinding, under like regulations pro- vided by the Treasury Department. (Treas'y Dept. decisions 5546- 5591 prescribe the regulations.) ACT OF MARCH 2, 1883. AN ACT to prevent the importation of adulterated and spurious teas. [397 J.] Be it enacted by the Senate and House of Representatives of the United, States of America in Congress assembled^ That from and after the passage of this act it shall be unlawful for any person or persons or corporations to import or bring into the United States any merchandise for sale as tea, adulterated with spurious leaf or with exhausted leaves, or which contains so great an admixture of chemi- cals or other deleterious substances as to make it unfit for use; and the importation of all such merchandise is hereby prohibited. Sec. 2. That on making entry at the custom house of all tea or merchandise described as tea imported into the United States, the importer or consignee shall give a bond to the collector of the port that such merchandise shall not be removed from warehouse until re- leased by the custom house authorities, who shall examine it with reference to its purity and fitness for consumption ; and that for the purpose of such examination samples of each line in every invoice shall be submitted by the importer or consignee to the examiner, 112 DIGEST OF THE TARIFF LAWS. with his written statement that such samples represent the true quality of each and every part of the invoice, and accord with the specification therein contained ; and in case the examiner has reason to believe that such samples do not represent the true quality of the invoice, he shall make such further examination of the tea repre- sented by the invoice, or any part thereof, as shall be necessary ; Provided, That such further examination of such tea shall be made within three days after entry thereof has been made at the custom- house; And provided further, That the bond above required shall also be conditioned for the payment of all custom house charges which may attach to such merchandise prior to its being released or de- stroyed (as the case may be) under the provisions of this act. Sec. 3. That if, after an examination, as provided in section two, the tea is found by the examiner not to come within the prohibition of this act, a permit shall at once be granted to the importer or con- signee declaring the tea free from control of the custom authorities ; but if on examination such tea, or merchandise described as tea, is found, in the opinion of the examiner, to come within the prohibi- tions of this act, the importer or consignee shall be immediately notified, and the tea, or merchandise described as tea, so returned shall not be released by the custom house, unless on a re-examina- tion called for by the importer or consignee, the return of the exami- ner shall be found erroneous : Provided, That should a portion of the invoice be passed by the examiner, a permit shall be granted for that portion, and the remainder held for further examination, as provided in section four. Sec. 4. That in case of any dispute between the importer or con- signee and the examiner, the matter in dispute shall be referred for arbitration to a committee of three experts, one to be appointed by the collector, one by the importer, and the two to choose a third, and their decision shall be final ; and if upon such final re-examination, the tea shall be found to come within the prohibitions of this act, the importer or consignee shall give a bond, with securities satisfactory to the collector to export said tea, or merchandise described as tea, out of the limits of the United States, within a period of .six months after such final re-examination ; but if the same shall not have been exported within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed. Sec. o. That the examination and appraisement herein provided for shall be made by a duly qualified appraiser of the port at which said tea is entered, and when entered at ports where there are no appraisers, such examination and appraisement shall be made by the revenue officers to whom is committed the collection of duties, unless the Secretary of the Treasury shall otherwise direct. ACT OF MAKCH 3, 1883. 113 Sec." 6. That leaves to which the term " exhausted 7 ' is applied in this act shall mean and include any tea which has been deprived of its proper quality, strength, or virtue by steeping, infusion, decoction, or other means. Sec. 7. That teas actually on shipboard for shipment to the United States at the time of the passage of this act shall not be sub- ject to the prohibition thereof. Sec. '8. That the Secretary of the Treasury shall have the power to enforce the provisions of this act by appropriate regulations. ACT OF MARCH 3, 1883. AN ACT to reduce internal-revenue taxation, and for other purposes. (From a Copy Certified by Department of State.) CERTAIN INTERNAL REVENUE TAXES REPEALED. [398.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the taxes herein specified imposed by the laws now in force be, and the same are hereby, repealed, as hereinafter provided, namely : On capital and deposits of banks, bankers, and national banking associations, except such taxes as are now due and payable ; and on and after the first day of July, eighteen hundred and eighty-three, the stamp tax on bank checks, drafts, orders, and vouchers, and the tax on matches, perfumery, medicinal preparations, and other articles imposed by Schedule A following section thirty-four hundred and thirty-seven of the Revised Statutes : Provided, That no drawback shall be allowed upon articles embraced in said schedule that shall be exported on and after the first day of July, eighteen hundred and eighty-three: Provided further, That on and after May fifteenth, eighteen hundred and eighty-three, matches may be removed by manufacturers thereof from the place of manufacture to warehouses within the United States without attaching thereto the stamps required by law, under such regulations as may be prescribed by the Commissioner of Internal Revenue. Internal "Revenue Tax on Dealers in Tobacco, Manufacturers of Cigars, &c. [399.] Sec. 2. That on and after the first day of May, eighteen hundred and eighty-three, dealers in leaf tobacco shall annually pay 8 114 DIGEST OF THE TAEIFF LAWS. twelve dollars (374) ; dealers in manufactured tobacco shall pay two dollars and forty cents (320) ; all manufacturers of tobacco shall pay six dollars ; manufacturers of cigars shall pay six dollars ; peddlers of tobacco, snuff, and cigars shall pay special taxes, as follows: Peddlers of the first class, as now defined by law, shall pay thirty dollars; peddlers of the second class shall pay fifteen dollars; ped- dlers of the third class shall pay seven dollars and twenty cents ; and peddlers of the fourth class shall pay three dollars and sixty cents. Retail dealers in leaf tobacco shall pay two hundred and fifty dollars, and thirty cents for each dollar on the amount of their monthly sales in excess of the rate of five hundred dollars per annum (320) : Provided, That farmers and producers of tobacco may sell at the place of production tobacco of their own growth and raising at retail directly to consumers, to an amount not exceeding one hundred dollars annually. [400.] Sec. 3. That hereafter the special tax of a dealer in manu- factured tobacco shall not be required from any farmer, planter, or lumberman who furnishes such tobacco only as rations or supplies to his laborers or employees in the same manner as other supplies are furnished by him to them : Provided, That the aggregate of the supplies of tobacco so by him furnished shall not exceed in quantity one hundred pounds in any one special tax year ; that is, from the first day of May in any year until the thirtieth day of April in the next year: And provided further, That such farmer, planter, or lumberman shall not be, at the time he is furnishing such supplies, engaged in the general business of selling dry goods, groceries, or other similar supplies in the manner of a merchant or storekeeper to others than his own employees or laborers. Internal Revenue Tax on Snuff, Tobacco, Cigars, Cigarettes. [401.] Sec. 4. That on and after May first, eighteen hundred and eighty-three, the internal taxes on snuff, smoking and manufac- tured tobacco, shall be eight cents per pound ; and on cigars which shall be manufactured and sold or removed for consumption or sale on and after the first day of May, eighteen hundred and eighty-three, there shall be assessed and collected the following taxes, to be paid by the manufacturer thereof: On cigars of all descriptions, made of tgbacco or any substitute therefor, three dollars per thousand ; on cigarettes weighing not more than three pounds per thousand, fifty cents per thousand; on cigarettes weighing more than three pounds per thousand, three dollars per thousand : Provided, That on all original and unbroken factory packages of smoking and manufac- tured tobacco and snuff, cigars, cheroots, and cigarettes held by manufacturers or dealers at the time such reduction shall go into effect, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of the reduction, but the same shall not apply in any case where the claim has not been pre- ACT OF MARCH 3, 1883. 115 seated within sixty days following the date of the reduction ; and such rebate to manufacturers may be paid in stamps at the reduced rate ; and no claim shall be allowed or drawback paid for a less amount than ten dollars. It shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this section into effect. (373.) [402.] Sec. 3. That from and after the passage of this act every manufacturer of tobacco or snuff shall, in addition to all other re- quirements of law, print on each package, or securely affix by pasting on each package containing tobacco or snuff manufactured by or for him, a label on which shall be printed the number of the manufactory, the district and State in which it is situated, and these words: NOTICE. The manufacturer of this tobacco has complied with all require- ments of law. Every person is cautioned, under penalties of law, not to use this package for tobacco again. [403.] Sec. 6. That on after the first day of July, eighteen hun- dred and eighty-three, the following sections shall constitute and be a substitute for Title thirty-three of the Revised Statutes of the United States. (See Treaty Dept. decisions 4084-5425.) TITLE XXXIII. DUTIES UPON IMPORTS. Prohibited Importations. [404.] Sec. 2491. All persons are prohibited from importing into the United States, from any foreign country, any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure or 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 pre- vention of conception, or for causing unlawful abortion. No invoice or package whatever, or any part of one, in which any such articles are contained shall be admitted to entry; and all invoices and packages whereof any such articles shall compose a part are liable to be proceeded against, seized, and forfeited by due course of law. All such prohibited articles in the course of importation shall be detained by the officer of customs, and proceedings taken against the same as prescribed in the following section : Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this section. 116 DIGEST OF THE TAEIFF LAWS. [405.] Sec. 2492. 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 prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representa- tions, or means for preventing conception or procuring abortion, or other 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 imprisonment at hard labor for not more than ten years, or both. [406.] Sec. 2493. Any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the preceding sections is made, to the satisfaction of such judge, and founded on knowledge or belief, and, if upon belief, setting forth the grounds of such belief, and supported by oath or affirmation of the complainant, may issue, conformably to the Constitution, a warrant directed to the marshal, or any deputy marshal, in the proper district, directing him to search for, seize, and take possession of any such article or thing hereinbefore mentioned, and to make due and immediate return thereof to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error. Importation of neat Cattle and Hides of. [407.] Sec. 2494. The importation of neat cattle and the hides of neat cattle from any foreign country into the United States is pro- hibited : Provided, That the operation of this section shall be sus- pended 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 impor- tation 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 law 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 coun- tries as he shall judge necessary. (Treaty Dept. decisions 4931-5248.) [408.] Sec. 2495. 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. ACT OF MARCH 3, 18S3. 117 Protection of Trade Marks. [409.] Sec. 2496. No watches, watch-cases, watch-movements, or parts of watch-movements, or any other articles of foreign manu- facture, which shall copy or simulate the name or trade-mark of any domestic manufacture, shall be admitted to entry at the custom- houses of the United States, unless such domestic manufacturer is the importer of the same. And in order to aid the officers of the customs 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. Importation in Vessels of certain Countries prohibited. [410.] Sec. 2497. ^o goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, pro- duction, or manufacture ; or from which such goods, wares, or mer- chandise can only be, or most usually are, first shipped for transpor- tation. 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 established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several Revenue Laws. (See Paragraph 414.) [411.] Sec. 2498. The preceding section shall not apply to vessels, or goods, wares, or merchandise, imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States. Non-enumerated Articles, Classification of. 1 412.] Sec. 2499. There shall be levied, collected, and paid on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this title as chargeable with duty, the 118 DIGEST OF THE TARIFF LAWS. same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before men- tioned ; and if any non-enumerated article equally resembles two or more enumerated 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 resem- bles 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 mate- rials are used, shall be free. (Treaty Dept. decisions 2918-3008-3239- 3319-3343-3756-3771-3842-3876-3898-3974- 4032 - 41 19 - 4259 - 4286- 4450-4811-4829-4909-5075-5113-5314-5587- 5590. See Paragraph 1246.) Re-importation of goods subject to Internal Revenue Tax. 413.J Sec. 2500. Upon the reimportation of articles once ex- ported 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. (Treaty Dept. decisions 3767-4382-5029-5055-51 98-5338-5575.) Discriminating duty on goods imported in Vessels of certain Countries. [414.] Sec. 2301. A discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on ail goods, wares, and merchandise which shall be imported on vessels not of the United States ; but this discrimi- nating 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. (This Section was 2502 o/ a The Revised Statutes.") (Treas'y Dept. de- cisions 3938-4746-5130, and article 284 of Treas'y Regulations of 1874.) Rates of Duty. [415.] Sec. 2502. 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, respectively prescribed, namely : (See Paragraph 403.) ACT OF MARCH 3, 1883. 119 Schedule A. Chemical Products. 416. Glue, twenty per centum ad valorem. 417. Beeswax, twenty per centum ad valorem. 418. Gelatine and all similar preparations, thirty per centum ad valorem. 419. Glycerine, crude, brown or yellow, of the specific gravity of one and twenty-five hundredths or less at a temperature of sixty degrees Fahrenheit, not purified by refining or distilling, two cents per pound. 420. Glycerine, refined, five cents per pound. 421. Fish-glue or isinglass, twenty-five per centum ad valorem. 422. Phosphorus, ten cents per pound. 423. Soap, hard and soft, all which are not otherwise specially enumerated or provided for in this act, and castile soap, twenty per centum ad valorem. 424. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per pound. 425. Sponges, twenty per centum ad valorem. 426. Sumac, ground, three-tenths of one cent per pound, and sumac extract, twenty per centum ad valorem. 427. Acid, acetic, acetous, or pyroligneous acid, not exceeding the specific gravity of one and forty- seven one- thousandths, two cents per pound $ exceeding the specific gravity of one and forty- seven one-thousandths, ten cents per pound. 428. Acid, citric, ten cents per pound. 429. Acid, tartaric, ten cents per pound. 430. Camphor, refined, five cents per pound. 431. Castor beans, or seeds, fifty cents per bushel of fifty pounds. 432. Castor oil, eighty cents per gallon. 433. Cream of tartar, six cents per pound. 434. Dextrine, burnt starch, gum substitute, or British gum, one cent per pound. 435. Extract of hemlock, and other bark used for tanning, not otherwise enumerated or provided for in this act, twenty per cen- tum ad valorem. 436. Glucose, or grape sugar, twenty per centum ad valorem. 437. Indigo, extracts of, and carmiued, ten per centum ad va- lorem. 438. Iodine, resublirned, forty cents per pound. 439. Licorice, paste or roll, seven and one-half cents per pound ; licorice juice, three cents per pound. 120 DIGEST OF THE TARIFF LAWS. Schedule A. Chemical Products. Continued. 440. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents pet pound. 441. Oil, croton, fifty cents per pound. 442. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, seven and one-half pounds weight to be estimated as a gallon. 443. Hemp-seed oil and rape-seed oil, ten cents per gallon. 444. Soda and potassa, tartrate, or rochelle salt, three cents per pound. 445. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. 446. Tartars, partly refined, including lees crystals, four cents per pound. 447. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or ground, sixty centy per hundred pounds. 448. Ammonia, anhydrous, liquefied by pressure, twenty per cen- tum ad valorem. 449. Ammonia aqua, or water of ammonia, twenty per centum ad valorem. 450. Ammonia, muriate of, or sal-ammoniac, ten per centum ad valorem. 451. Ammonia, carbonate of, twenty per centum ad valorem. 452. Ammonia, sulphate of, twenty per centum ad valorem. 453. All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem. 454. Asbestos, manufactured, twenty-five per centum ad valorem. 455. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ad valorem. 456. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent per pound. 457. Refined borax, five cents per pound. 458. Pure boracic acid, five cents per pound ; commercial boracic acid, four cents per pound ; borate of lime, three cents per pound ; crude borax, three cents per pound. 459. Cement, Bo man, Portland, and all others, twenty per cen- tum ad valorem. 460. Whiting 'and Paris white, dry, one-half cent per pound ; ground in oil, or putty, one cent per pound. 461. Prepared chalk, precipitated chalk, French chalk, red chalk, and' all other chalk preparations which are not specially enumerated or provided for in this act, twenty per centum ad valorem. 462. Chromic acid, fifteen per centum ad valorem. ACT OF MAKCH 3, 1883. 121 Schedule A. Chemical Products. Continued. 463. Chromate of potash, three cents per pound. (343.) 464. Bi-chromate of potash, three cents per pound. (343.) 465. Cobalt, oxide of, twenty per centum ad valorem. 466. Copper, sulphate of, or blue vitriol, three cents per pound. 467. Iron, sulphate of, or copperas, three- tenths of one cent per pound. 468. Acetate of lead, brown, four cents per pound. 469. Acetate of lead, white, six cents per pound. 470. White lead, when dry or in pulp, three cents per pound ; ^hen ground or mixed in oil, three cents per pound. 471. Litharge, three cents per pound. 472. Orange mineral, and red lead, three cents per pound. 473. Nitrate of lead, three cents per pound. 474. Magnesia, medicinal, carbonate of, five cents per pound. 475. Magnesia, calcined, ten cents per pound. 476. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound. Potash : 477. Crude, carbonate of, or fused, and caustic potash, twenty per centum ad valorem. 478. Chlorate of, three cents per pound. 479. Hydriodate, iodide and iodate of, fifty cents per pound. 480. Prussiate of, red, ten cents per pound. 481. Prussiate of, yellow, five cents per pound. 482. Nitrate of, or saltpeter, crude, one cent per pound. 483. Nitrate of, or refined saltpeter, one and one-half cents per pound. 484. Sulphate of, twenty per centum ad valorem. Soda : 485. Soda-ash, one-quarter of one cent per pound. 486. Soda, sal, or soda crystals, one-quarter of one cent per pound. 487. Bi-carbonate of, or super-carbonate of, and salaratus, cal- cined or pearl ash, one and one-half cents per pound. 488. Hydrate or caustic, one cent per pound. 489. Sulphate, known as salt cake, crude or refined, or niter cake, crude or refined, and Glauber's salt, twenty per centum ad valorem. 490. Soda, silicate of, or other alkaline silicate, one-half of one cent per pound. 122 DIGEST OF THE TARIFF LAWS. Schedule A. Chemical Products. Continued. Sulphur : 491. Refined, in rolls, ten dollars per ton. 492. Sublimed, or flowers of, twenty dollars per ton. 493. Wood-tar, ten per centum ad valorem. 494. Coal-tar, crude, ten per centum ad valorem. 495. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and pitch, twenty per centum ad valorem. (See Paragraph 345.) 496. All coal tar colors or dyes, by whatever name known and not specially enumerated or provided for in this act, thirty-five per cen- tum ad valorem. 497. All preparations of coal-tar, not colors or dye, not specially enumerated or provided for in this act, twenty per centum ad valorem. 498. Logwood and other dyewoods, extracts and decoctions of, ten per centum ad valorem. 499. Ultramarine, five cents per pound. 500. Turpentine, spirits of, twenty cents per gallon. 501. Colors and paints, including lakes, whether dry or mixed, or ground with water or oil, and not specially enumerated or provided for in this act, twenty -five per centum ad valorem. 502. The pigment known as bone black, and ivory-drop black, and bone char, twenty-five per centum ad valorem. 503. Ocher and ochery earths, umber and umber earths, and sienna and sienna earths, when dry, one-half of one cent per pound ; when ground in oil, one and one-half cents per pound. 504. Zinc, oxide of, when dry, one and one-fourth cent per pound. 505. Zinc, oxide of, when ground in oil, one and three-fourths cent per pound. 506. All preparations known as essential oils, expressed oils, dis- tilled oils, rendered oils, alkalis, alkaloids, and all combinations of any of the foregoing, and all chemical compounds and salts, by what- ever name known, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem. 507. Preparations : all medicinal preparations known as cerates, conserves, decoctions, emulsions, extracts, solid or fluid j infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this act, twenty-five per centum ad valorem. 508. All barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nutgalls, fruits, flowers, dried fibers, grains, gums, and gum-resins, herbs, leaves, lichens, mosses, nuts, ACT OF MAECH 3, 1883. 123 Schedule A. Chemical "Products. Continued. roots and sterns, spices, vegetables, seeds (aromatic, not garden seeds), and seeds of morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refining or grind- ing, or by other process of manufacture, and not specially enumerated or provided for in this act, ten per centum ad valorem. 509. All non-dutiable crude minerals, but which have been ad- vanced in value or condition by refining or grinding, or by other pro- cess of manufacture, not specially enumerated or provided for in this act, ten per centum ad valorem. 510. All ground or powdered spices not specially enumerated or provided for in this act, five cents per pound. 511. All earth or clays, unwrought or unmanufactured, not spe- cially enumerated or provided for in this act, one dollar and fifty cents per ton. 512. All earths or clays, wrought or manufactured, not specially enumerated or provided for in this act, three dollars per ton ; china clay, or kaoline three dollars per ton. 513. Proprietary preparations, to wit : All cosmetics, pills, pow- ders, troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils or preparations or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any disease or diseases, or affec- tions whatever, affecting the human or atfimal body, including all toilet preparations whatever, used as applications to the hair, mouth, teeth, or skin, not specially enumerated or provided for in this act, fifty per centum ad valorem. Alcoholic preparations : 514. Alcoholic perfumery, including cologne water, two dollars per gallon and fifty per centum ad valorem. 515. Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon. 516. Alcohol, containing ninety-four per cent, anhydrous alcohol, two dollars per gallon. 517. Alcoholic compounds, not otherwise specially enumerated or provided for, two dollars per gallon for the alcohol contained and twenty-five per centum ad valorem. 518. Chloroform, fifty cents per pound. 519. 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, and when in finished or partly 124 DIGEST OF THE TAKIFF LAWS. Schedule A. Chemical Products. Continued. finished articles, sixty cents per pound and twenty-five per centum ad valorem. 520. Ether, sulphuric, fifty cents per pound. 521. Hoffman's anodyne, thirty cents per pound. 522. lodoform, two dollars per pound. 523. Acid, tannic, and tannin, one dollar per pound, 524. Ether, nitrous, spirits of, thirty cents per pound. 525. Santoniue, three dollars per pound. 526. Amylic alcohol, or fusel oil, ten per centum ad valorem. 527. Oil of Cognac, or oenantic ether, four dollars per ounce. 528. Fruit eithers, oils, or essences, two dollars and fifty cents per pound. 529. Oil or essence of rum, fifty cents per ounce. 530. Ethers of all kinds, not specially enumerated or provided for in this act, one dollar per pound. 531. Coloring for brandy, fifty per centum ad valorem. 532. Preparations : All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or pro- vided for in this act, fifty cents per pound. 533. Varnishes of all kinds, forty per centum ad valorem ; and on spirit varnishes, one dollar and thirty-two cents additional per gallon . 534. Opium, crude, containing nine per cent, and over of morphia, one dollar per pound. The importation of opium, containing less than nine per cent, morphia is hereby prohibited. 535. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or provided for in this act, ten dol- lars per pound ; but opium prepared for smoking, and other prepara- tions of opium deposited in bonded warehouses shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded. 536. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not spe- cially enumerated or provided for in this act, forty per centum ad valorem. 537. Morphia or morphine, and all salts thereof, one dollar per ounce. Schedule B. Earthenware and Glassware. 538. Brown earthenware, common stoneware, gas-retorts, and stoneware not ornamented, twenty-five per centum ad valorem. 539. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and ACT OF MARCH 3, 1883. 125 Schedule B. Earthenware and Glassware. Continned. statuettes, painted, printed, or gilded, or otherwise decorated or or- namented in any manner, sixty per centum ad valorem. 540. China, porcelain, parian, and bisque ware, plain white, and not ornamented or decorated in any manner, fifty-five per centum ad valorem. 541. All other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substance, not specially enumerated or provided for in this act, fifty-five per centum ad va- lorem. 542. Stoneware, above the capacity of ten -gallons, twenty per centum ad valorem. 543. Encaustic tiles, thirty-five per centum ad valorem. 544. Brick, fire brick, and roofing and paving tile, not specially enumerated or provided for in this act, twenty per centum ad va- lorem. 545. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, thirty per centum ad va- lorem. 546. Eoofing-slates, twenty -five per centum ad valorem. 547. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, molded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per pound ; if filled, and not otherwise in this act provided for, said articles shall pay thirty per centum ad valorem in addition to the duty on the contents. 548. Flint and lime glass bottles and vials, and other plain, molded, or pressed flint or lime glassware, not specially enumerated or provided for in this act, forty per centum ad valorem ; if filled, and not otherwise in this act provided for, said articles shall pay, exclusive of contents, forty per centum ad valorem in addition to the duty on the contents. 549. Articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered, or look- ing-glass plates, forty-five per centum ad valorem. 550. All glass bottles, and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeable on the contents, as if not filled, except as in this act otherwise specially provided for. 551. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one-half cents per square foot ; above that, and not exceeding sixteen by twenty-four inches square, four cents per square foot ; above that, and not exceeding twenty-four by thirty inches square, six cents per square foot ; above that, and not 126 DIGEST OF THE TAEIFF LAWS. Schedule B. Earthenware and Glassware. Continued. exceeding twenty-four by sixty inches square, twenty cents per square foot; all above that, forty cents per square foot. 552. 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 ; all above that, two and seven-eighths cents per pound : Provided, That unpolished cylinder, crown, and common window-glass, imported in boxes containing fifty square feet, as nearly as sizes will permit, now known and commercially designated as fifty feet of "glass, single thick and weighing not to exceed fifty-five pounds of glass per box, shall be entered and computed as fifty pounds of glass only ; and that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and riot exceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only; but in all other cases the duty shall be computed according to the actual weight of glass. 553. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen inches square, seventy-five cents per .one hundred square feet; 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 cent and a half per square foot ; all above that, two cents per square foot. And all fluted, rolled, or rough plate- glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed. 554. Cast polished plate glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square foot ; above that, and not exceeding sixteen by twenty-four inches square, five cents per square foot ; above that, and not exceeding twenty-four by thirty inches square, eight cents per square foot ; above that, and not ex- ceeding twenty-four by sixty inches square, twenty-five cents per square foot ; all above that, fifty cents per square foot. 555. Cast polished plate-glass, silvered, or looking-glass plates, not exceeding ten by fifteen inches square, four cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, six cents per square 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. ACT OF MAKCH 3, 1883. 127 Schedule B. Earthenware and Glassware. Continued. 556. But no looking-glass plates or plate-glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall be liable to pay, in ad- dition thereto, thirty per centum ad valorem upon such frames. 557. Porcelain and Bohemian glass, chemical glassware, painted glassware, stained glass, and all other manufactures of glass or of which glass shall be the component material of chief value, not specially enumerated or provided for in this act, forty-five per cen- tum ad valorem. Schedule C. Metals. 558. 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 of copper, seventy- five cents per ton : Provided, That ore containing more than two per cen- tum of copper, shall pay, in addition thereto, two and one-half cents per pound for the copper contained therein. 559. Iron in pigs, iron kentledge, spiegeleisen, wrought and cast scrap-iron, and scrap-steel, three tenths of one cent per pound; but nothing shall be deemed scrap iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remaimfactured. 560. Iron railway-bars, weighing more than twenty -five pounds to the yard, seven-tenths of one cent per pound. 561. Steel railway-bars and rail way -bars made in part of steel, weighing more than twenty-five pounds to the yard, seventeen dol- lars per ton. 562. Bar-iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight- tenths of one cent per pound ; comprising round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, one cent per pound ; comprising 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 and one-tenth of one cent per pound : Provided, That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accordingly : and none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem: Provided further, That all irons bars, blooms, billets, or sizes or shapes of any kind, 128 DIGEST OF THE TAEIFF LAWS. Schedule C. Metals. Continued. in the manufacture of which charcoal is used as fuel, shall be sub- ject to a duty of twenty-two dollars per ton. 563. Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine- tenths of one cent per pound ; iron or steel flat rails, punched, eight-tenths of one cent per pound. 564. Eound iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron not specially enumerated or provided for in this act, one and two-tenths of one cent per pound. 565. Boiler or other plate iron, sheared or unsheared, skelp-iron, sheared or rolled in grooves, one and one-fourth cents per pound ; sheet iron, common or black, thinner than one inch and one-half and not? thinner than number twenty wire guage, one and one-tenth of one cent per pound ; thinner than number twenty wire gauge and not thinner than number twenty-five wire gauge, one and two-tenths of one cent per pound ; thinner than number twenty-five wire guage and not thinner than number twenty-nine wire gauge, one and five- tenths of one cent per pound; thinner than number twenty-nine wire guage, 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 : And provided, That on all such iron and steel sheets or plates aforesaid excepting on what are known commercially as tin-plates, terne-plates, and taggers-tin, and hereafter provided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, three fourths of one cent per pound additional. 566. Polished, planished, or glanced sheet-iron, or sheet-steel, by whatever name designated, two and one-half cents per pound : Pro- vided, That plate or sheet or taggers iron, by whatever name desig- nated, other than the polished, planished, or glanced herein provided for, which has been pickled or cleaned by acid, or by any other material or process, and which is cold rolled, shall pay one-quarter cent per pound more duty than the corresponding gauges of common or black sheet or taggers iron. 567. Iron or steel sheets, or plates, or taggers iron, coated with tin or lead, or with a mixture of which these metals is a component part, by the dipping or any other process, and commercially known 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. (346.) 568. Hoop, or band, or scroll, or other iron, eight inches or less in width, and not thinner than number ten wire guage, one cent per pound ; thinner than number ten wire guage and not thinner than number twenty wire guage, one and two-tenths of one per cent per pound ; thinner than number twenty wire guage, one and four-tenths ACT OF MARCH 3, 1883. 129 Schedule C. Metals. Continued. of one cent per pound: Provided, That all articles not specially enumerated or provided for in this act, whether wholly or partly manufactured, made from sheet, plate, hoop, band, or scroll iron herein provided for, or of which such sheet, plate, hoop, band, or scroll iron shall be the 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. 569. Iron and steel cotton-ties, or hoops for baling purposes, not thinner than number twenty wire gauge, thirty-five per centum ad valorem. 570. Oast-iron pipe of every description, one cent per pound. 571. Oast-iron vessels, plates, stove-plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially enu- merated or provided for in this act, one and one-quarter of one cent per pound. 572. Out nails and spikes, of iron or steel, one and one-quarter of one cent per pound. 573. Out tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, two and one-half cents per thousand ; exceeding six- teen ounces to the thousand, three cents per pound. 574. Iron or steel railway fish-plates, or splice-bars, one and one- fourth of one cent per pound. 575. Malleable iron castings, not specially enumerated or provided for in this act, two cents per pound. 576. Wrought iron or steel spikes, nuts, and washers, and horse, mule, or ox shoes, two cents per pound. 577. Anvils, anchors or parts thereof, mill-irons and mill-cranks, of wrought irons and .wf ought-iron for ships, and forgings of iron and steel, for vessels, steam-engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, two cenfs per pound. 578. Iron or steel rivets, bolts, with or without threads or nuts, or bolt blanks, and finished hinges or hinge-blanks, two and one-half of one cent per pound. 579. Iron or steel blacksmiths' hammers and sledges, track-tools, wedges, and crowbars, two and one-half of one cent per pound. 580. Iron or steel axles, parts thereof, axle-bars, axle-blanks, or forgiugs for axles, without reference to the stage or state of manu- facture, two and one-half of one cent per pound. 581. Forgings of iron and steel, 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. 130 DIGEST OF THE TARIFF LAWS. Schedule C. Metals. Continued. 582. Horseshoe-nails, hob-nails, and wire nails, and all other wrought-iron or steel nails, not specially enumerated or provided for in this act, four cents per pound. 583. Boiler tubes, or flues, or stays, of wrought-iron or steel, three cents per pound. 584. Other wrought iron or steel tubes or pipes, two and one- quarter cents per pound. 585. Chain or chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter, one and three-quarter cents per pound ; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, two cents per pound; less than three-eighths of one inch in diameter, two and one-half cents per pound. 586. Cross-cut saws, eight cents per linear foot. 587. Mill, pit, and drag saws, not over nine inches wide, ten cents per linear foot ; over nine inches wide, fifteen cents per linear foot. 588. Circular saws, thirty per centum ad valorem. 589. Hand, back, and all other saws, not specially enumerated or provided for in this act, forty per centum ad valorem. 590. Files, file blanks, rasps, and floats of all cuts and kinds, four inches in length and under, thirty-five cents per dozen; over four inches in length and under nine inches, seventy -five cents per dozen ; nine inches in length and under fourteen inches, one dollar and fifty cents per dozen ; fourteen inches in length and over, two dollars and fifty cents per dozen. 591. Steel ingots, cogged ingots, blooms, and slabs, by whatever 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 ; connecting-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 steel castings, all 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, three and one-fourth cents per pound : Provided, That on all iron or steel bars, rods, strips, or steel sheets, of whatever shape, and on all iron or steel bars of irregular shape or section, cold-rolled, cold-hammered, or polished in any way in addition to the ordinary process of hot-rolling or hammering, there shall be paid one-fourth ACT OF M4KGH 3, 1883. 131 Schedule C. Metals. Continued. cent per pound, in addition to the rates provided in this act ; and on steel circular saw plates there shall be paid one cent per pound in addition to the rate provided in this act. 592. Iron or steel 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, one and one-fourth of one cent per pound. 593. Steel wheels and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, . and other railway tires, or parts thereof, wholly or partly manufac- tured, 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. 594. Iron or steel rivet, screw, nail, and fence, wire rods, round, in coils and loops, not lighter than number five wire gauge, valued at three and one-half cents or less per pound, six-tenths of one cent per pound. Iron or steel, flat with longitudinal ribs for the manufacture of fencing, six-tenths of a cent per pound. 595. Screws, commonly called wood screws, two inches or over in length, six cents per pound ; one inch and less than two inches in length, eight cents per pound ; over one-half inch and less than one inch in length, ten cents per pound ; one-half inch and less in length, twelve cents per pound. 596. Iron or steel wire, smaller than number five and not smaller than number ten wire gauge, one and one-half cents per pound ; smaller than number ten and not smaller than number sixteen wire gauge, two cents per pound ; smaller than number sixteen and not smaller than number twenty-six wire gauge, two and one-half 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 wire commonly known as crinoline, corset, and hat wire, shall pay four cents per pound in addition to the fore- going rates : And provided further, That no article made from iron or steel wire, or of which iron or steel wire is a component part of chief value, shall pay a less rate of duty than the iron or steel wire from which it is made either wholly or in part : And provided further. That iron or steel wire-cloths, and iron or steel wire-nettings, made in meshes of any form, shall pay a duty equal in amount to that imposed on iron or steel wire of the same gauge, and two cents per pound in addition thereto. There shall be paid on galvanized iron or steel wire (ex- cept fence wire), one-half of one cent per pound in addition to the rate imposed on the wire of which it is made. On iron wire rope and wire strand, one cent per pound in addition to the rates imposed on the wire of which it is made. On steel wire rope and wire strand, 132 DIGEST OF THE TARIFF LAWS. Schedule C. Metals. Continued. two cents per pound in addition to the rates imposed on the wire of which it is made. 597. Steel, not specially enumerated or provided for in this act, forty-five per centuin*ad valorem : Provided, That all metal produced from iron or its ores, which is cast and malleable, of whatever de- scription or form, without regard to the percentage of carbon con- tained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable iron castings, shall be classed and denominated as steel. 598. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any partly manufactured article of iron or steel, or upon any manufacture of iron and steel. 599. Argentine, albata, or German silver, unmanufactured, twenty- five per centum ad valorem. 600. Copper, imported in the form of ores, two and one-half cents on each pound of fine copper contained therein ; regulus of and black or coarse copper, and copper cement, three and one-half cents on each pound of fine copper contained therein ; old copper, fit only for remanufacture, clippings from .new copper, and all composition metal of which copper is a component material of chief value not specially enumerated or provided for in this act, three cents per pound ; copper in plates, bars, ingots, Chili or other pigs, and in other forms, not manufactured, or enumerated in this act, four cents per pound ; in rolled plates, called brazier's copper, sheets, rods, pipes, and copper bottoms, and all manufactures of copper, or of which copper shall be a component of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. 601. Brass, in bars or pig, old brass, and clippings from brass or Dutch metal, one and one-half cent per pound. 602. Lead ore, and lead dross, one and one-half cent per pound. 603. Lead, in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead, fit only to be remanufactured, two cents per pound. 604. Lead, in sheets, pipes, or shot, three cents per pound. 605. Nickel, in ore, matte, or other crude form not ready for con- sumption in the arts, fifteen cents per pound on the nickel contained therein. ACT OF MARCH 3, 1883. 133 Schedule C. Metals. Continued. 606. Nickel, nickel oxide, alloy of any kind in which nickel is the element of chief value, fifteen cents per pound. 607. Zinc, spelter, or tntenegue, in blocks or pigs, and old worn-out zinc, fit only to be remanufactured, one and one-half cent per pound; zinc, spelter, or tutenegue in sheets, two and one-half cents per pound. 608. Sheathing, or yellow metal, not wholly of copper, nor wholly nor in part of iron, ungalvauized, 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. 609. Antimony, as regains or metal, ten per centum ad valorem. 610. Bronze powder, fifteen per centum ad valorem. 611. Cutlery, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. 612. Dutch or bronze metal, in leaf, ten per centum ad valorem. 613. Steel plates, engraved, stereotype plates, and new types, twenty-five per centum ad valorem. 614. Gold-leaf, one dollar and fifty cents per package of five hun- dred leaves. 615. Hollow-ware, coated, glazed, or tinned, three cents per pound. 616. Muskets, rifles, and other fire-arms, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. 617. All sporting breach loading shot-guns, and pistols of all kinds, thirty-five per centum ad valorem. 618. Forged shot-gun barrels, rough-bored, ten per centum ad valorem. 619. Needles for knitting or sewing machines, thirty-five per centum ad valorem. 620. Needles, sewing, darning, knitting, and all others not spe- cially enumerated or provided for in this act, twenty-five per centum ad valorem. 621. Pen-knives, pocket-knives, of all kinds, and razors, fifty per centum ad valorem ; swords, sword blades, and side-arms, thirty -five per centum ad valorem. 622. Pens, metallic, twelve cents per gross ; pen-holder-tips and pen-holders, or parts thereof, thirty per centum ad valorem. 623. Pins, solid-head or other, thirty per centum ad valorem. 624. Britannia ware, and plated and gilt articles and wares of all kinds, thirty-five per centum ad valorem. 625. Quicksilver, ten per centum ad valorem. (353.) 626. Silver-leaf, seventy-five cents per package of five hundred leaves. 627. Type metal, twenty per centum ad valorem. 134 DIGEST OF THE TARIFF LAWS. Schedule C. Metals. Continued. 628. Chroinate of iron, or chromic ore, fifteen per centum ad valorem. 629. Mineral substances in a crude state and metals unwrought, not specially enumerated or provided for in this act, twenty per centum ad valorem. 630. Manufactures, articles, or wares, not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, cop- per, lead, nickel, pewter, tin, zinc, gold, silver, platinum, or any other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem. Schedule D. Wood and Woodenwares. 631. Timber, hewn and sawed, and timber used for spars and in building wharves, twenty per centum ad valorem. 632. Timber, squared or sided, not specially enumerated or pro- vided for in this act, one cent per cubic foot. 633. Sawed boards, plank, deals, and other lumber of hemlock, white-wood, sycamore, and bass wood, one dollar per one thousand feet, board measure ; all other articles of sawed lumber, two dollars per one 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 planed or finished, fifty cents per one thousand feet, board measure. 634. And if planed on one side and tougued and grooved, one dollar per thousand feet, board measure. 635. And if planed on two sides, and tongued and grooved, one dollar and fifty cents per one thousand feet, board measure. 636. Hubs for wheels, posts, last-blocks, wagon-blocks, ore-blocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. 637. Staves of wood of all kinds, ten per centum, ad valorem. 638. Pickets and palings, twenty per centum ad valorem. 639. Laths, fifteen cents per one thousand pieces. 640. Shingles, thirty-five cents per one thousand. 641. Pine clapboards, two dollars per one thousand. 642. Spruce clapboards, one dollar and fifty cents per one thous- and. 643. House or cabinet furniture, in piece or rough, and not finished, thirty per centum ad valorem. 644. Cabinet ware and house furniture, finished, thirty-five per centum ad valorem. 645. Casks and barrels, empty, sugar-box shooks, and packing- boxes, and packing-box shooks, of wood, not specially enumerated or provided for in this act, thirty per centum ad valorem. ACT OF MARCH 3, 1883. 135 Schedule D. Wood and Woodenware. Continued. 646. Manufactures of cedar- wood, grauadilla, ebony, mahogany, rose wood, and satin wood, thirty-five per centum ad valorem. 647. Manufactures of wood, of which wood is the chief component part, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. 648. Wood, unmanufactured, not specially enumerated or pro- vided for in this act, twenty per centum ad valorem. Schedule E. Sugar** 649. All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz : 650. All sugars not above No. 13 Dutch standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concen- trated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, shall pay a duty of one and forty-hundreths cents per pound, and for every additional de- gree or fraction of a degree shown by the polariscope test, they shall pay four-hundreths of a cent per pound additional. (See Paragraph 359.) 651. All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely : 652. All sugar above No. 13 and not above No. 16 Dutch stan- dard, two and seveuty-five-hundredths cents per pound. 653. All sugar above No. 16 and not above No. 20 Dutch stan- dard, three cents per pound. 654. All sugars above No. 20 Dnteh standard, three and fifty - hundredths cents per pound. 655. Molasses testing not above fifty- six degrees by the Polari- scope, shall pay a duty of four cents per gallon ; molasses testing above fifty six degrees, shall pay a duty of eight cents per gallon. 656. Sugar candy, not colored, five cents per pound. 657. All other confectionery, not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, ten cents per pound. 658. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. * That in respect of all articles mentioned in schedule E of section 6 of this act, this act shall take effect on and after the first day of June, Anno Domini eighteen hundred and eighty-three. (Paragraph 1253.) See Paragraphs 143 and 144 respecting standards. 136 DIGEST OF THE TARIFF LAWS. Schedule F. Tobacco. 659. Cigars, cigarettes, and cheroots of all kinds, two dollars and fifty cents per pound and twenty-five per centum ad valorem ; but paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. (Sec Paragraphs 68-324-377 and 401.) 660. Leaf tobacco, of which eighty-five per cent, is of the requisite size and of the necessary fineness of texture to be suitable for wrap- pers, 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. 661. All other tobacco in leaf, unmanufactured, and not stemmed, thirty -five cents per pound. 662. Tobacco-stems, fifteen cents per pound. 663. Tobacco, manufactured, of all descriptions, and stemmed tobacco, not specially enumerated, -or provided for in this act, forty cents per pound. (See Paragraphs 322-323-375-376 and 401.) 664. Snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp, and pickled, scented or otherwise, of all descriptions, fifty cents per pound. (See Paragraphs 322-323-375-376 and 401.) 665. Tobacco, unmanufactured, not specially enumerated or pro- vided for in this act, thirty per centum ad valorem. Schedule G. Provisions. 666. Animals, live, twenty per centum ad valorem. 667. Beef and pork, one cent per pound. 668. Hams and bacon, two cents per pound. 669. Meat, extract of, twenty 'per centum ad valorem. 670. Cheese, four cents per pound. 671. Butter, and substitutes therefor, four cents per pound. 672. Lard, two cents per pound. 673. Wheat, twenty cents per bushel. 674. Eye and barley, ten cents per bushel. 675. Barley, pearled, patent, or hulled, one-half cent per pound. 676. Barley malt, per bushel of thirty-four pounds, twenty cents. 677. Indian corn or maize, ten cents per bushel. 678. Oats, ten cents per bushel. 679. Corn-meal, ten cents per bushel of forty-eight pounds. 680. Oat-meal, one-half cent per pound. 681. Eye-flour, one-half cent per pound. 682. Wheat-flour, twenty per centum ad valorem. ACT OF MARCH 3, 1883. 137 Schedule G. Provision s. Continued. 683. Potato or com starch, two cents per pound 5 rice starch, two and a half cents per pound; other starch, two and a half cents per pound. 684. Rice, cleaned, two and one-fourth cents per pound; un- cleaned, one arid one-half cents per pound. (See Paragraph 1.) 685. Paddy, one and one-fourth cents per pound. 686. Rice-flour and rice meal, twenty per centum ad valorem. 687. Hay, two dollars per ton. 688. Honey, twenty cents per gallon. 689. Hops, eight cents per pound. (342.) 690. Milk, preserved or condensed, twenty per centum ad va- lorem. Fish: 691. Mackerel, one cent per pound. 692. Herrings, pickled or salted, one-half of one cent per pound. 693. Salmon, pickled, one cent per pound ; other fish, pickled, in barrels, one cent per pound. 694. 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 hun- dred pounds. 695. 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, and one and five-eighths deep, five cents each; in quarter boxes measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and a quarter deep, two and one- half cents each ; when imported in any other form, forty per centum ad valorem. (347.) 696. Fish preserved in oil, except anchovies and sardines, thirty per centum ad valorem. 697. Salmon, and all other fish, prepared or preserved, and pre- pared meats of all kinds, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. 698. Pickles and sauces, of all kinds, not otherwise specially enumerated or provided for in this act, thirty-five per centum ad valorem. 699. Potatoes, fifteen cents per bushel of sixty pounds. 700. Vegetables, in their natural state, or in salt or brine, not specially enumerated or provided for in this act, ten per centum ad valorem. 138 DIGEST OF THE TARIFF LAWS. Schedule G. Provisions. Continued. 701. Vegetables, prepared or preserved, of all kinds, not other- wise provided for, thirty per centum ad valorem. 702. Chicory root, ground or unground, burnt or prepared, two cents per pound. 703. Vinegar, seven and one-half cents per gallon. The standard for vinegar shall be taken to be that strength which requires thirty- five grains of bi- carbonate of potash to neutralize one ounce Troy of vinegar ; and all import duties that may by law be imposed on vin- egar imported from foreign countries shall be collected according to this standard. (See Paragraph 146.) 704. Acorns, and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as substitutes there- for, not specially enumerated or provided for in this act, two cents per pound. 705. Chocolate, two cents per pound. 706. Cocoa, prepared or manufactured, two cents per pound. Fruits: 707. Currants, Zante or other, one cent per pound. 708. Dates, plums, and prunes, one cent per pound. 709. Figs, two cents per pound. 710. Oranges, in boxes of capacity not exceeding two and one- 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 per thousand $ in barrels, capacity not exceeding that of the one hundred and ninety-six pounds flour-barrel, fifty-five cents per barrel. 711. Lemons, in boxes of capacity not exceeding two and one- half cubic feet, thirty cents per box ; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, sixteen cents per half box ; in bulk, two dollars per thousand. 712. Lemons and oranges, in packages, not specially enumerated or provided for in this act, twenty per centum ad valorem. 713. Limes and grapes, twenty per centum ad valorem. 714. Kaisins, two cents per pound. 715. Fruits, preserved in their own juices, and fruit juice, twenty per centum ad valorem. 716. Comfits, sweetmeats, or fruits preserved in sugar, spirits, sirup, or molasses, not otherwise specified or provided for in this act, and jellies of all kinds, thirty-five per centum ad valorem. Nuts: 717. Almonds, five cents per pound ; shelled, seven and one-half cents per pound ; filberts, and walnuts, of all kinds, three cents per pound. ACT OF MARCH 3, 1883. 139 Schedule G. Provisions. Continued. 618. Peanuts, or ground beans, one cent per pound ; shelled, one and one-half cent per pound. 719. Nuts, of all kinds, shelled or unshelled, not specially enum- erated or provided for in this act, two cents per pound. 720. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound. Schedule H. Liquors. 721. Champagne, and all other sparkling wines, in bottles con- taining each not more than one quart and more than one pint, seven dollars per dozen bottles ; containing not more than one pint each and more than one-half pint, three dollars and fifty cents per dozen bottles ; containing one-half pint each, or less, one dollar and seventy- five cents per dozen bottles ; in bottles containing more than one quart each, in addition to seven dollars per dozen bottles, at the rate of two dollars and twenty-five cents per gallon on the quantity in excess of one quart bottle. 722. Still wines, in casks, fifty cents per gallon ; in bottles, one dollar and sixty cents per case of one dozen bottles containing each not more than one quart and more than one pint, or twenty -four bot- tles containing each not more than one pint j and any excess be- yond these quantities found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof ; but no separate or additional duty sball be collected on the bottles : Provided, That any wines imported containing more than twenty-four per centum of alcohol shall be forfeited to the United States : Provided further, That there shall be no allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. (338-339.) 723. Vermuth, the same duty as on still wines. 724. Wines, brandy, and other spirituous liquors imported in bottles, shall be packed in packages containing not less than one dozen bottles in each package; and all such bottles, except as specially enumerated or provided for in this act, shall pay an addi- tional duty of three cents for each bottle. 725. Brandy, and other spirits manufactured or distilled from grain or other materials and not specially enumerated or provided for in this act, two dollars per proof gallon ; each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon ; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue; but any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited to the United States. (See Paragraphs 147 and 321.) 140 DIGEST OF THE TARIFF LAWS. Schedule H. Liquors. Continued. 726. On all compounds or preparations of which distilled spirits are a component part of chief value, not specially enumerated or provided for in this act, there shall be levied a duty not less than that imposed upon distilled spirits. 727. Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this act, two dollars per proof gallon. 728. 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 in- creased in proportion for any greater strength than the strength of first proof ;. and all imitations of brandy or spirits or wines im- ported 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 per gallon. 729. Bay-rum or bay-water, whether distilled or compounded, one dollar per gallon of first proof, and in proportion for any greater strength than first proof. 730. Ale, porter, and beer, in bottles or jugs of glass, stone, or earthenware, thirty-five cents per gallon ; otherwise than in bottles or jugs of glass, stone, or earthenware, twenty cents per gallon. 731. Ginger-ale or ginger-beer, twenty per centum ad valorem, but no separate or additional duty shall be collected on bottles or jugs containing the same. Schedule I. Cotton and Cotton Goods. 732. Cotton thread, yarn, warps, or warp-yarn, whether single or advanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, valued at not exceeding twenty-five cents per pound, ten cents per pound ; valued at over twenty-five cents per pound, and not exceeding forty cents per pound, fifteen cents per pound ; valued at over forty cents per pound, and not exceeding fifty cents per pound, twenty cents per pound ; valued at over fifty cents per pound, and not exceeding sixty cents per pound, twenty-five cents per pound ; valued at over sixty cents per pound and not exceed- ing 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. ACT OF MAECH 3, 1883. 141 Schedule I. Cotton and Cotton Goods. Continued. 733. On all cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, two^and ^one-half cents per square yard; if bleached, three and one-half cents per square yard ; if dyed, colored, stained, painted, or printed, fourjand one- half cents per square yard. 734. On all cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and not exceeding two hundred threads to the square inch, counting the warp and filling, 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 not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, vajjyied 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 tUitgji^gnts per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. 735. On all cotton cloth exceeding two hundred threads to the the square inch, -counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, four cents per square yard; if bleached, five cents per square yard ; it" dyed, colored, stained, painted, or printedTsTx^ ffintis per square yard : Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over ten^ce^its per square yard ; bleached, valued at over t^K^ejceiits per square yard ; and dyed, colored, stained, painted, or printed, valued at over fifteen cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. 736. 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, thirt.v-nve per centum ad valorem. 737. On stockings, hose, half-hose, shirts, and drawers, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton, forty jper centum ad valorem. 738. Cotton cords, braids, gimps, galloons, webbing, goring, sus- penders, braces, and all manufactures of cotton, not specially enu- merated or provided for in this act, and corsets, of whatever mate- rial composed, thirty-five per centum ad valorem. 739. Cotton laces, embroideries, insertings, trimmings, lace window- curtains, cotton damask, hemmed handkerchiefs, and cotton velvet, forty per centum ad valorem. 142 DIGEST OF THE TARIFF LAWS. Schedule I Cotton and Cotton Goods. Continued. 740. Spool-thread of cotton, seven cents per dozen spools, con- taining on each spool not exceeding one hundred yards of thread ; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, seven cents per dozen. Schedule J. Hemp, Jute, and Flax Goods. 741. Flax straw, five dollars per ton. 742. Flax, not hackled or dressed, twenty dollars per ton. 743. Flax, hackled, known as " dressed line," forty dollars per ton. 744. Tow, of flax or hemp, ten dollars per ton. 745. Hemp, manila and other like substitutes for hemp not spe- cially enumerated or provided for in this act, twenty-five dollars per ton. 746. Jute butts, five dollars per ton. (350.) 747. Jute, twenty per centum ad valorem ; sunn, sisal grass, and other vegetable substances, not specially enumerated or provided for in this act, fifteen dollars per ton. 748. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. 749. Flax, hemp, and jute yarns, thirty-five per centum ad valorem. 750. Flax or linen thread, twine, and pack thread and all manu- factures of flax, or of which flax shall be the component material of chief value, not specially enumerated or provided for in this act, forty per centum ad valorem. 751. Flax or linen laces and ins^rtings, embroideries, or manufac- tures of linen, if embroidered or tamboured in the loom or other- wise, by machinery or with the needle or other process, and not spe- cially enumerated or provided for in this act, thirty per centum ad valorem. 752. 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 suita- ble for bagging for cotton), thirty per centum ad valorem. 753. Oil-cloth foundations, or floor-cloth canvas, or burlaps ex- ceeding sixty inches in width, made of flax, jute, or hemp, or of ACT OF MARCH 3, 1883. 143 Schedule J. Hemp, Jute and Flax Goods. Continued. which flax, jute, or hemp, or either of them, shall be the component material of chief value, forty per centum ad valorem. 754. Oil-cloths for floors, stamped, painted, or printed, and on all other oil cloth (except silk oil-cloth), and on water-proof cloth, not otherwise provided for, forty per centum ad valorem. 755. 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. 756. Bags and bagging, and like manufactures, not specially enumerated or provided for in this act (except bagging for cotton), composed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material, forty per centum ad valorem. 757. Bagging for cotton, or other manufactures not specially enumerated or provided for in this act, suitable to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny bags, gunny cloth, or other material, and valued at seven cents or less per square yard, one and one-half cents per pound j valued at over seven cents per square yard, two cents per pound. 758. Tarred cables or cordage, three cents per pound. 759. Untarred manila cordage, two and one-half cents per pound. 760. All other untarred cordage, three and one-half cents per pound. 761. Seines and seine and gilliug twine, twenty-five per centum ad valorem. 762. Sail duck, or canvas for sails, thirty per centum ad valorem. 763. Russia and other sheetings, of flax or hemp, brown or white, thirty-five per centum ad valorem. 764. All other manufactures of hemp, or manila, or of which hemp or manila shall be a component material of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. 765. 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 Woolens. 766. All wools, hair of the alpaca, goat, and other like animals, shall be divided, for the purpose of fixing the duties to be charged thereon, into the three following classes : (See Paragraph 145.) 767. CLASS ONE, CLOTHING WOOLS. That is to say, merino, mestiza, metz, or metis wools, or other wools of merino blood, imme- diate or remote, down clothing wools, and wools of like character with 144 DIGEST OF THE TARIFF LAWS. Schedule K. Wool and Woolens. Continued. any of the preceding, including such as have been heretofore usually imported into the United States from Buenos Ay res, New Zealand, Australia, Cape of Good Hope, Eussia, Great Britain, Canada, and elsewhere, and also including all wools not hereinafter described or designated in classes two and three. 768. CLASS TWO, COMBING WOOLS. 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 all hair of the alpaca, goat, and other like animals. 769. CLASS THREE, CARPET WOOLS AND OTHER SIMILAR WOOLS. Such as Donskoi, native South American, Cordova, Val- paraiso, native 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. 770. 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 all classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed. The duty upon wool of the sheep, or hair of the alpaca, goat, and other like animals, which shall be imported in any other than ordinary condi- tion, as now and heretofore practiced, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. 771. Wools of the first class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be thirty cents or less per pound, ten cents per pound; wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty cents per pound, twelve cents per pound. 772. Wools of the second class, and all hair of the alpaca, goat, and other like animals, the value whereof, at the last port or place whence exported to the United States, excluding charges in such port, shall be. thirty cents or less per pound, ten 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 exceed thirty cents per pouud, twelve cents per pound. 773. 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 ACT OF MARCH 3, 1883. 145 Schedule K. Wool and Woolens. Continued. the last port or place whence exported to the United States, excluding charges in such port, shall exceed twelve cents per pound, five cents per pound. 774. Wools on the skin, the same rates as other wools, the quantity and value to be ascertained under such rules as the Secre- tary of the Treasury may prescribe. 775. Woolen rags, shoddy, mungo, waste, and flocks, ten cents per pound. 776. Woolen cloths, woolen shawls, and all manufactures of wool of every description, 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-five cents per pound and thirty-five per centum ad valorem; valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto forty per centum ad valorem. 777. Flannels, blankets, hats of wool, knit goods, and all goods made on knitting-frames, balmorals, woolen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca, goat, or other animals, (except such as are composed in part of wool), not specially enumerated or pro- vided for in this act, valued at not exceeding 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 articles, thirty-five per centum ad valorem; valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto forty per centum ad valorem. 778. Bunting, ten cents per square yard, and in addition thereto, thirty-five per centum ad valorem. 779. Women's and children's dress goods, coat linings, Italian cloths, and goods of like description, composed in part of wool, worsted, the hair 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 f per centum ad valorem; if composed wholly of wool, worsted, the hair of the alpaca, goat, or other animals, or of a mix- ture 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 introduced for the purpose of changing the classification, shall be dutiable at nine 10 146 DIGEST OF THE TAEIFF LAWS. Schedule K. Wool and Woolens. Continued. 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. 780. Clothing, ready-made, and wearing apparel of every descrip- tion, not specially enumerated or provided for in this act, and balmoral skirts, and skirting, and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals, made up or manufac- tured wholly or in part by the tailor, seamstress, or manufacturer, except knit goods, forty cents per pound, and in addition thereto, thirty-five per centum ad valorem. 781. 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 alpaca, goat, or other animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer (except knit goods), forty-five cents per pound, and in addition thereto forty per centum ad valorem. 782. Webbings, gorings, suspenders, braces, beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress trim- mings, head nets, buttons, or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by hand, or braided by machinery, made of wool, worsted, the hair of the alpaca, goat, or other animals, or of which wool, worsted, the hair of the alpaca, goat, or other animals is a component material, thirty cents per pound, and in addition thereto, fifty per centum ad valorem. 783. Aubusson, Axminster, and chenille carpets, and carpets woven whole for rooms, forty-five cents per square yard, and in addi- tion thereto, thirty per centum ad valorem. 784. Saxony, Wilton, and Tournay velvet carpets, forty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. 785. Brussels carpets, thirty cents per square yard, and in addi- tion thereto, thirty per centum ad valorem. 786. Patent velvet and tapestry velvet carpets, printed on the warp or otherwise, twenty-five cents per square yard, and in addi- tion thereto, thirty per centum ad valorem. 787. Tapestry Brussels carpets, printed on the warp or otherwise, twenty cents per square yard, and in addition thereto, thirty per centum ad valorem. 788. Treble ingrain, three-ply, and worsted-chain Venetian car- pets, twelve cents per square yard, and in addition thereto, thirty per centum ad valorem. ACT OF MAKCH 3, 1883. 147 Schedule K. Wool and Woolens. Continued. 789. Yarn Venetian, and two-ply ingrain carpets, eight cents per square yard, and in addition thereto, thirty per centum ad valorem. 790. Druggets and bookings, printed, colored, or otherwise, fifteen cents per square yard, and in addition thereto, thirty per centum ad valorem. 791. Hemp or jute carpeting, six cents per square yard. 792. Carpets and carpetings of wool, flax, or cotton, or parts of either or other material, not otherwise herein specified, forty per centum ad valorem ; and mats, rags, screens, covers, hassocks, bed- sides, and other portions of carpets or carpetings, shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description; and the duty on all other mats not exclu- sively of vegetable material, screens, hassocks, and rugs, shall be forty per centum ad valorem. 793. Endless belts or felts for paper or printing machines, twenty cents per pound and thirty per centum ad valorem. Schedule L. Silk and Silk Goods. 794. Silk, partially manufactured from cocoons, or from waste silk, and not further advanced or manufactured than carded or combed silk, fifty cents per pound. (336.) 795. Thrown silk, in gum, not more advanced than singles, tram, organzine, sewing silk, twist, floss, in the gum, and spun silk, silk threads or yarns, of every description, purified or dyed, thirty per centum ad valorem. (336.) 796. On lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem. (336.) 797. All goods, wares, and merchandise, not specially enumerated or provided for in this act, made of silk, or of which silk is the com- ponent material of chief value, fifty per centum ad valorem. (336.) Schedule M. Books, Papers, etc. 798. Books, pamphlets, bound or unbound, and all printed matter, not specially enumerated or provided for in this act, engravings, bound or unbound, etchings, illustrated books, maps, and charts, twenty-five per centum ad valorem. 799. Blank books, bound or unbound, and blank books for press- copying, twenty per centum ad valorem. 800. Paper, sized or glued, suitable only for printing paper, twenty per centum ad valorem. 801. Printing paper, unsized, used for books and newpapers ex- clusively, fifteen per centum ad valorem. 148 DIGEST OF THE TARIFF LAWS. Schedule M. Books, Papers, etc. Continued. 802. Paper, manufactures of, or of which paper is a component material, not specially enumerated or provided for in this act, fifteen per centum ad valorem. 803. Sheathing paper, ten per centum ad valorem. 804. Paper boxes, and all other fancy boxes, thirty-five per centum ad valorem. 805. Paper envelopes, twenty-five per centum ad valorem. 806. Paper-hangings and paper for screens or fire-boards, paper antiquarian, demy, drawing, elephant, foolscap, imperial, letter, note, and all other paper not specially enumerated or provided for in this act, twenty -five per centum ad valorem. 807. Pulp, dried, for paper-makers' use, ten per centum ad va- lorem. Schedule N. Sundries. 808. Alabaster and spar statuary and ornaments, ten per centum ad valorem. 809. Baskets and all other articles composed of grass, osier, palm leaf, whalebone, or willow, or straw, not specially enumerated or pro- vided for in this act, thirty per centum ad valorem. 810. Beads, and bead ornaments of all kinds, except amber, fifty per centum ad valorem. 811. Blacking of all kinds, twenty-five per centum ad valorem. 812. Bladders, manufactures of, twenty-five per centum ad va- lorem. 813. Bone, horn, ivory, or vegetable ivory, all manufactures of, not specially enumerated or provided for in this act, thirty per centum ad valorem. 814. Bonnets, hats, and hoods for men, women, and children, composed of chip, grass, palm-leaf, willow, or straw, or any other vegetable substance, hair, whalebone, or other material, not spe- cially enumerated or provided for in this act, thirty per centum ad valorem. 815. Bouillons, or cannetille, metal threads, file, or gespinst, twenty-five per centum ad valorem. 816. Bristles, fifteen cents per pounds. 817. Brooms of all kinds, twenty -five per centum ad valorem. 818. Brushes of all kinds, thirty per centum ad valorem. 819. Bulbs and bulbous roots, not medicinal, and not specially enumerated or provided for in this act, twenty per centum ad valorem. 820. Burr-stones, manufactured or bound up into mill-stones, twenty per centum ad valorem. ACT OF MAKCH 3, 1883. 149 Schedule N. Sundries. Continued. 821. Buttons and button molds, not specially enumerated or pro- Tided for in this act, not including brass, gilt, or silk buttons, twenty- five per centum ad valorem. 822. Candles and tapers of all kinds, twenty per centum ad va- lorem. 823. Canes and sticks for walking, finished, thirty-five per centum ad valorem 5 if unfinished, twenty per centum ad valorem. 824. 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. 825. Card-clothing, twenty-five cents per square foot ; when manu- factured from tempered steel wire, forty-five cents per square foot. 826. Carriages and parts of, not specially enumerated or pro- vided for in this act, thirty-five per centum ad valorem. 827. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem. 828. Clocks, and parts of clocks, thirty per centum ad valorem. 829. 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 enumerated or provided for in this act, thirty-five per centum ad valorem. 830. Coal slack or culm, such as will pass through a half-inch screen, thirty cents per ton of twenty-eight bushels, eighty pounds to the bushel. 831. Coal, bituminous, and shale, seventy-five cents per ton of twenty-eight bushels, eighty pounds to the bushel. A drawback of seventy-five cents per ton shall be allowed on all bituminous coal imported into the United States which is afterwards used for fuel on board of vessels propelled by steam which are engaged in the coast- ing trade of the United States, or m the trade with foreign countries, to be allowed and paid under such regulations as the Secretary of the Treasury shall prescribe. 832. Coke, twenty per centum ad valorem. 833. Combs, of all kinds, thirty per centum ad valorem. 834. Compositions of glass or paste, when not set, ten per centum ad valorem. 835. Coral, cut, manufactured, or set, twenty-five per centum ad valorem. 836. Corks and cork bark, manufactured, twenty -five per centum ^id valorem. 837. Crayons of all kinds, twenty per centum ad valorem. 150 DIGEST OF THE TARIFF LAWS. Schedule N. Sundries. Continued. 838. Dice, draughts, chess-men, chess-balls, and billiard and bagatelle balls, of ivory or bone, fifty per centum ad valorem. 839. Dolls and toys, thirty-five per centum ad valorem. 840. Emery grains and emery manufactured, ground, pulverized, or refined, one cent per pound. 841. Epaulets, galloons, laces, knots, stars, tassels, and wings, of gold, silver, or other metal, twenty-five per centum ad valorem. 842. Fans of all kinds, except common palm-leaf fans, of what- ever material composed, thirty-five per centum ad valorem. 843. Feathers of all kinds, crude or not dressed, colored or manu- factured, twenty-five per centum ad valorem; when dressed, colored, or manufactured, including dressed and finished birds, for millinery ornaments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, for millinery use, not specially enumerated or provided for in this act, fifty per centum ad valorem. 844. Finishing powder, twenty per centum ad valorem. 845. Fire-crackers of all kinds, one hundred per centum ad valorem. 846. Floor-matting and floor-mats, exclusively of vegetable sub- stances, twenty per centum ad valorem. 847. Friction or lucifer matches of all descriptions, thirty-five per centum ad valorem. 848. Fulminates, fulminating powders, and all like articles, not specially enumerated or provided for in this act, thirty per centum ad valorem. 849. Fur, articles made of, and not specially enumerated or pro- vided for in this act, thirty per centum ad valorem. 850. Gloves, kid or leather, of all descriptions, wholly or partially manufactured, fifty per centum ad valorem. 851. Grease, all not specially enumerated or provided for in this act, ten per centum ad valorem. 852. Grind-stones, finished or unfinished, one dollar and seventy- five cents per ton. 853. Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty cents or less per pound, six cents per pound ; valued above twenty cents per pound, ten cents per pound. 854. Gun-wads, of all descriptions, thirty-five per centum ad valorem. 855. Gutta-percha, manufactured, arid all articles of, not specially enumerated or provided for in this act, thirty -five per centum ad valorem. ACT OF MARCH 3, 1883. 151 Schedule N. Sundries. Continued. 856. Hair, human, bracelets, braids, chains, rings, curls, and ring- lets, composed of hair, or of which hair is the component material of chief value, thirty -five per centum ad valorem. 857. Curled hair, except of hogs, used for beds or mattresses, twenty-five per centum ad valorem. 858. Human hair, raw, unclean and not drawn, twenty per centum ad valorem. If clean or drawn, but not manufactured, thirty per centum ad valorem ; when manufactured, thirty-five per centum ad valorem. 859. Hair cloth, known as " crinoline cloth," and all other manu- factures of hair not specially enumerated or provided for in this act, thirty per centum ad valorem. 860. Hair cloth, known as u hair seating," thirty cents per square yard. 861. Hair pencils, thirty per centum ad valorem. 862. Hats, and so forth, materials for : Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any other substance or material, not specially enumerated or provided for in this act, twenty per centum ad valorem. 863. Hat bodies of cotton, thirty-five per centum ad valorem. 864. Hatters' furs, not on the skin, and dressed furs on the skin, twenty per centum ad valorem. 865. Hatter's plush, composed of silk or of silk and cotton, twenty- five per centum ad valorem. 866. Hemp seed and rape seed, and other oil seeds of like char- acter, other than linseed or flaxseed, one-quarter of one cent per pound. 867. 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. 868. Articles composed of India-rubber, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. 869. India-rubber boots and shoes, twenty-five per centum ad valorem. 870. Inks of all kinds and ink powders, thirty per centum ad valorem. 871. Japanned ware of all kinds, not specially enumerated or provided for in this act, forty per centum ad valorem. 872. Jet, manufactures and imitations of, twenty-five per centum ad valorem. 873. Jewelry of all kinds, twenty-five per centum ad valorem. 152 DIGEST OF THE TARIFF LAWS. Schedule N. - Sundries. Continued. 874. Leather, 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. 875. Calfskins, tanned, or tanned and dressed, and dressed 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. 876. Skins for morocco, tanned, but unfinished, ten per centum ad valorem. 877. All 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. 878. Lime, ten per centum ad valorem. 879. Garden seeds, except seed of the sugar beet, twenty per centum ad valorem. 880. Linseed or flaxseed, twenty cents per bushel of fifty-six pounds ; but no drawback shall be allowed on oil-cake made from imported seed. 881. Marble of all kinds, in block, rough or squared, sixty-five cents per cubic foot ; veined marble, sawed, dressed, or otherwise, including marble slabs and marble paving tiles, one dollar and ten cents per cubic foot. 882. All manufactures of marble not specially enumerated or provided for in this act, fifty per centum ad valorem. 883. Musical instruments of all kinds, twenty-five per centum ad valorem. 884. Paintings, in oil or water colors, and statuary not otherwise provided for, thirty per centum ad valorem. But the term u statuary," as used in the laws now in force imposing duties on foreign importa- tions, shall be understood to include professional productions of a statuary or of a sculptor only. 885. Osier, or willow, prepared for basket-makers' use, twenty- five per centum ad valorem. 886. Papier-mache, manufactures, articles, and wares of, thirty per centum ad valorem. 887. Pencils of wood filled with lead or other material and pen- cils of lead, fifty cents per gross and thirty per centum ad valorem ; pencil-leads, not in wood, ten per centum ad valorem. 888. Percussion caps, forty per centum ad valorem 889. Philosophical apparatus and instruments, thirty-five per centum ad valorem. 890. Pipes, pipe-bowls, and all smokers' articles whatsoever, not specially enumerated or provided for in this act, seventy per centum ACT OF MARCH 3, 1883. 153 Schedule N. Sundries Continued. ad valorem ; all common pipes of clay, thirty-five per centum ad valorem. 891. Plaster of Paris, when ground or calcined, twenty per centum ad valorem. 892. Playing cards, one hundred per centum ad valorem. 893. Polishing powders of every description, by whatever name known, including Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty per centum ad valorem. 894. Precious stones of all kinds, ten per centum ad valorem. 895. Rags, of whatever material composed, and not specially enumerated or provided for in this act, ten per centum ad valorem. 896. Rattans and reeds, manufactured, but not made up into completed articles, ten per centum ad valorem. 897. Salt, in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds ; in bulk, eight cents per one hundred pounds: Provided, 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 Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars : And provided further, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe j 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. 898. Scagliola, and composition tops for tables or for other articles of furniture, thirty-five per centum ad valorem. 899. Sealing-wax, twenty per centum ad valorem. 900. Shells, whole or parts of, manufactured, of every description, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. 901. Stones, unmanufactured or undressed, freestone, granite, sandstone, and all building or monumental stone, except marble, not specially enumerated or provided for in this act, one dollar per ton ; and upon stones as above, hewn, dressed, or polished, twenty per centum ad valorem. 902. Strings: All strings of catgut, or any other like material, other than strings for musical instruments, twenty-five per centum ad valorem. 903. Tallow, one cent per pound. 904. Teeth, manufactured, twenty per centum ad valorem. 154 DIGEST OF THE TARIFF LAWS. Schedule N. Sundries. Continued. 905. w Umbrella and parasol ribs, and stretcher frames, tips, run- ners, handles, or other parts thereof, when made in whole OF chief part of iron, steel, or any other metal, forty per centum ad valorem ; umbrellas, parasols, and shades, when covered with silk or alpaca, fifty per centum ad valorem ; all other umbrellas, forty per centum ad valorem. 906. Umbrellas, parasols, and sunshades, frames and sticks for, finished or unfinished, not specially enumerated* or provided for in this act, thirty per centum ad valorem. 907. Waste, all not specially enumerated or provided for in this act, ten per centum ad valorem. 908. Watches, watch-cases, watch-movements, parts of watches, and watch materials, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. 909. Webbing, composed of cotton, flax, or any other materials, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. The Free List. [910.] Sec. 2503. The following articles when imported shall be exempt from duty: 911. Albumen, in any form or condition; lactarine. 912. Aconite. 913. Ambergris. 914. Annato, roncoe, rocou, or Orleans, and all extracts of. 915. Balm of Gilead. 916. Blood, dried. 917. Bones, crude, not manufactured, burned, calcined, ground, or steamed. 918. v Bone-dust and bone-ash for manufacture of phosphate and fertilizers. 919. Carbon, animal, fit for fertilizing only. 920. Guano, manures, arid all substances expressly used for manure. 921. Musk, crude, in natural pod. 922. Civit, crude. 923. Cochineal. 924. Dyeing or tanning : Articles in a crude state used in dyeing or tanning, not specially enumerated or provided for in this act. 925. Fish-skins. 926. Hide-cuttings, raw, with or without hair, and all glue-stock. 927. Hoofs. ACT OF MARCH 3, 1883. 155 The Free List. Continued. 928. Horns, and parts of horns, unmanufactured, and horn strips and tips. 929. Ipecac. 930. Fish-sounds or fish-bladders. 931. Leather, old scraps. 932. Leeches. 933. Rennets, raw or prepared. 934. Argal, or Argol, or crude Tartar. 935. AssafoBtida. 936. Barks, Cinchona," or other barks, used in the manufacture of quinia. 937. Brazil paste. 938. Camphor, crude. 939. Cassia, Cassia buds, Cassia Vera, un ground. 940. Charcoal. 941. Cinnamon, and chips of, unground. 942. Cloves and clove stems, unground. 943. Cocculus iudicus. 944. Cudbear. 945. Curry and Curry powder. 946. Cutch. 947. Divi-divi. 948. Dragon's blood. 949. Ergot. 950. Gambier. 951. Ginger-root, unground. 952. Indigo and artificial indigo. 953. Iodine, crude. 954. Jalap. 955. Kelp. 956. Lac dye, crude, seed, button, stick, and shell. 957. Lac spirits. 958. Lemon juice and lime juice. 959. Licorice root, ungrouud. 960. Litmus, prepared or not prepared. 961. Mace. 962. Madder, and munjeet or Indian madder, ground or prepared, and extracts of. 963. Manna. 964. Myrobolan. 965. Orchil, or orchil liquid. 156 DIGEST OF THE TARIFF LAWS. The Free "List. Continued. 966. Nutmegs. 967. Nux vomica. 968. Ottar of roses. 969. Salacine. Oils: 970. Almond. 971. Amber, crude and rectified. 972. Ambergris. 973. Anise, or anise seed. 974. Aniline, crude. 975. Aspic, or spike lavender. 976. Bergamot. 977. Cajeput. 978. Carraway. 979. Cassia and cinnamon. 980. Cedrat. 981. Chamomile. 982. Citronella, or lemon grass. 983. Civet. 984. Fennel. 985. Jasmine, or jasimine. 986. Juglandium. 987. Juniper. 988. Lavender. 989. Lemon. 990. Limes. 991. Mace. 992. Neroli, or orange flower. 993. Orange. 994. Palm and cocoanut. 995. Poppy. 996. Kosemary or anthoss. 997. Sesame or sesamuru-seed, or bene. 998. Thyme or origanum, red or white, valerian. 999. Pepper, unground, of all kinds. 1000. Pimento, ungrouud. 1001. Saffron and safflower, and extract of, and saffron cake. 1002. Selep, or saloup. 1003. Storax, or styrax. 1004. Turmeric. ACT OF MAKCH 3, 1883. 157 The Free List. Continued. 1005. Turpentine, Venice. 1006. Valonia. 1007. Vegetable and mineral wax. 1008. Wood ashes, and lye of, and beet-root ashes. 1009. Acids used for medicinal, chemical, or manufacturing pur- poses, not specially enumerated or provided for in this act. 1010. Alizarine, natural or artificial. (352.) ^Oll. Agates, unmanufactured. 1012. Apatite. 1013. Asbestos, unmanufactured. 1014. Arsenic. 1015. Antimony ore, crude sulphide of. 1016. Arsenic, sulphide of, or orpirnent. 1017. Arseniate of aniline. 1018. Baryta, carbonate or withcrite. 1019. Bauxite. 1020. Aniline salts or black salts and black tares. 1021. Bromine. 1022. Cadmium. 1023. Calamine. 1024. Cerium. 1025. Cobalt, as metallic arsenic. 1026. Chalk and cliff-stone, unmanufactured. 1027. Feldspar. 1028. Cryolite or kryolith. 1029. Iridium. 1030. Kieserite. 1031. Kyauite or cyanite, and kainite. 1032. Lime, citrate of. 1033. Lime, chloride of, or bleaching powder. 1034. Magnesium. 1035. Magnesite, or native mineral carbonate of magnesia. 1036. Manganese, oxide and ore of. 1037. Mineral waters, all not artificial. 1038. Osmium. 1039. Palladium. 1040. Paraffine. 1041. Phosphates, crude or native, for fertilizing purposes. 1042. Potash, muriate of. 1043. Plaster of Paris or sulphate of lime, unground. 1044. Quinia, sulphate of salts of, and cinchonidia. (382.) 158 DIGEST OF THE TARIFF LAWS. The Free "List. Continued. 1045. Soda, nitrate of, or cubic nitrate. 104G. Strontia, oxide of, and proto-oxide of strontian, and stron- tianite, or mineral carbonate of strontia. 1047. Sulphur, or brimstone, not specially enumerated or provided for in this act. 1048. Sulphur lac or precipitated. 1049. Tripoli. 1050. Uranium, oxide of, verdigris or subacetate of copper. 1051. Drugs, barks, beans, berries, balsams, buds, bulbs, and bulbous roots and excrescenses, such as nut-galls, fruits, flowers, dried fibers ; grains, gums, and gum-resin ; herbs, leaves, lichens, mosses, nuts, roots, and stems ; spices, vegetables, seeds aromatic, and seeds of morbid growth $ weeds, woods used expressly for dyeing, and dried insects any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act. 1052. Vaccine virus. 1053. Crude minerals, not advanced in value or conditioned by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act. Sundries. 1054. Aluminium. 1055. Amber beads and gum. 1056. Animals, brought into the United States temporarily, and for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing associa- tion ; but a bond shall be first given in accordance with the regula- tions. 1057. Animals, specially imported for breeding purposes, shall be admitted free upon proof thereof satisfactory to the Secretary 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 countries to the United States with their families, and in actual use for the purpose of such emigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. 1058. Asphaltum and bitumen, crude. 1059. Arrowroot. 1060. Articles imported for the use of the United States, provided that the price of the same did not include the duty. ACT OF MARCH 3, 1883. 159 The Free "List. Continued. 1061. Bamboo reeds, no further manufactured than cut into suit- able lengths for walking sticks or canes, or for sticks for umbrellas, parasols, or sunshades. 1062. Bamboo, unmanufactured. 1063. Barrels of American manufacture, exported filled with domestic petroleum, and returned empty, under such regulations as the Secretary of the Treasury may prescribe, and without requiring the filling of a declaration at time of export of intent to return the same empty. 1064. Articles the growth, produce, and manufacture of the United States, when returned in the same condition as exported. Casks, barrels, carboys, bags, and other vessels of American manu- facture, exported filled with American products, or exported empty and returned filled with foreign products, including shocks when re- turned as barrels or boxes ; but proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury $ and if any of such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded. (See Paragraphs 350 and 357.) 1065. Bed-feathers and downs. 1066. Bells, broken, and bell metal broken and fit only to be re- manufactured. 1067. Birds, stuffed. 1068. Birds, land and water fowls. 1069. Bismuth. 1070. Bladders, crude, and all integuments of animals not speci- ally enumerated or provided for in this act. 1071. Bologna sausages. 1072. Bolting cloths. (360.) 1073. Books, engravings, bound or unbound, etchings, maps, and charts, which shall have been printed and manufactured more than twenty years at the date of importation. 1074. Books, maps, and charts imported by authority or for use of the United States or for the use of the Library of Congress ; but the duty shall not have been included in the contract of price paid. 1075. Books, maps, and charts specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or established for philosophical, literary, or reli- gious purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learn- ing in the United States. 1076. Books, professional, of persons arriving in the United States. 160 DIGEST OF THE TARIFF LAWS. The Free List. Continued. 1077. Books, household effects, or libraries, or parts of libraries, in use, of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 1078. Breccia, in blocks or slabs. 1079. Brime. 1080. Brazil pebbles for spectacles, and pebbles for spectacles rough. 1081. Bullion, goJd and silver. 1082. Burgundy pitch. 1083. Burr-stone, in blocks, rough or unmanufactured, and not bound up in mill-stones. 1084. Cabinets of coins, medals, and all other collections of an- tiquities. 1085. Castor or castoreum. 1086. Catgut strings, or gut-cord, for musical instruments. 1087. Catgut or whip-gut, unmanufactured. 1088. Coal, anthracite. 1089. Coal-stores of American vessels, but none shall be un- loaded. 1090. Cobalt, ore of. 1091. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 1092. Coffee. 1093. Coins, gold, silver, and copper. 1094. Coir and coir yarn. 1095. Copper, old, taken from the bottom of American vessels compelled by marine disaster to repair in foreign ports. 1096. Copper, when imported for the United States Mint. 1097. Coral, marine, unmanufactured. 1098. Cork- wood, or cork-bark, unmanufactured. 1099. Cotton. 1100. Curling-stones, or quoits. 1101. Cuttle-fish bone. 1102. Diamonds, rough or uncut, including glaziers 7 diamonds. 1103. Diamond dust or bort. 1104. Dyeing or tanning articles, in a crude state, used in dyeing or tanning, not specially enumerated or provided for in this act. 1105. Eggs. 1106. Esparto or Spanish grass, and other grasses, and pulp of, for the manufacture of paper. 1107. Emery ore. 1108. Fans, common palm-leaf. ACT OF MARCH 3, 1883. 161 The Free List. Continued. 1109. Farina. 1110. Fashion-plates, engraved on steel or on wood, colored or plain. 1111. Felt, adhesive, for sheathing vessels. 1112. Fibrin, in all forms. 1113. Fire-wood. 1114. Fish, fresh, for immediate consumption. 1115. Fish, for bait. 1116. Flint, flints, and ground flint-stones. 1117. Fossils. 1118. Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation. 1119. Fruits, green, ripe, or dried, not specially enumerated or provided for in this act. 1120. Furs, undressed. 1121. Fur-skins of all kinds, not dressed in any manner. 1122. Glass, broken pieces, and old glass which cannot be cut for use, and fit only to be re- manufactured. 1123. Glass-plate or disks, un wrought, for use in the manufacture of optical instruments. 1124. Goat skins, raw. 1125. Gold-beaters' molds, and gold-beaters' skins. 1126. Gold-size. 1127. Grease, for use as soap-stock only, not specially enumerated or provided for. 1128. Gunny bags, and gunny cloth, old or refuse, fit only for remanufacturing. 1129. Gut, and worn gut, manufactured or unmanufactured. 1130. Guts, salted. 1131. Gutta percha, crude. 1132. Hair, horse or cattle, and hair of all kinds, cleaned or un- cleaned, drawn or undrawn, but unmanufactured, not specially enu- merated or provided for in this act ; of hogs, curled for beds and mattresses, and not fit for bristles. 1133. Hide-rope. . 1134. Hides, raw or uncured, whether dry, salted, or pickled, and skins, except sheep-skins with the wool on, Angora goat skins, raw, without the wool, unmanufactured, asses' skins, raw or unmanufac tured. 1135. Hones and whetstones. 1136. Hop-roots, for cultivation. 1137. Hop-poles. 11 162 DIGEST OF THE TARIFF LAWS. The Free List. Continued. 1138. Ice. 1139. India-rubber, crude, and milk of. 1140. India-malaca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are intended to be converted. 1141. Ivory, and vegetable ivory, unmanufactured. 1142. Jet, unmanufactured. 1143. Joss-stick, or joss-light. 1144. Junk, old. 1145. Lava, unmanufactured. 1146. Life-boats and life saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life. 1147. Lithographic stones, not engraved. 1148. Loadstones. 1149. Logs, and round, unmanufactured timber, not specially enumerated or provided for in this act, and ship timber, and ship planking. (354.) 1150. Maccaroni and vermicelli. (344.) 1151. Magnets. 1152. Manuscripts. 1153. Marrow, crude. 1154. Marsh-mallows. 1155. Medals of gold, silver, or copper. 1156. Meerschaum, crude or raw. 1157. Mica and mica waste. 1158. Models of inventions and other improvements in the arts j but no article or articles shall be deemed a model or improvements which can be fitted for use. 1159. Moss, sea-weeds, and all other vegetable substances used for beds and mattresses. 1160. Newspapers and periodicals. 1161. Nuts, cocoa, and Brazil or cream. 1162. Oakum. 1163. Oil-cake. 1164. Oil, spermaceti, whale, and other fish oils of American fisheries, and all other articles the produce of such fisheries. 1165. Olives, green or prepared. 1166. Orange and lemon peel, not preserved, candied, or other- wise prepared. 1167. Ores, of gold and silver. 1168. Palm nuts and palm-nut kernels. ACT OF MARCH 3, 1883. 163 The Free List. Continued. 1169. Paper-stock, crude, of every description, including all grasses, fibers, rags of all kinds, other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny bags, gunny cloth, old or refuse, to be used in making, and fit only to be converted into paper, and unfit for any other manufacture, and cotton waste, whether for paper stock or other purposes. 1170. Parchment. 1171. Pearl, mother of. 1172. Personal and household effects, not merchandise, of citizens of the United States dying abroad. 1173. Pewter and britannia metal, old and fit only to be remanu- factured. 1174. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not in- tended for sale. 1175. 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. 1176. Plants, trees, shrubs, roots, seed cane, and seeds imported by the Department of Agriculture or the United States Botanical Garden. 1177. Platina, unmanufactured. 1178. Platinum, unmanufactured, and vases, retorts, and other apparatus, vessels, and parts thereof, for chemical uses. 1179. Plumbago. 1180. Polishing-stones. 1181. Pulu. 1182. Pumice and pumice stone. 1183. Quills, prepared or unprepared. 1184. Bail-road ties, of wood. 1185. Rattans and reeds, unmanufactured. 1186. Regalia and gems, statues, statuary, and specimens of sculpture, where specially imported in good faith for the use of any society incorporated or established for philosophical, literary, or reli- gious purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, seminary of learning, or public library in the United States. 1187. Root flour. 1188. Rotten stone. 164 DIGEST OF THE TAKIFF LAWS. The Free List. Continued. 1189. Sago, sago crude, and sago flour. 1190. Saur-kraut, 1191. Sausage-skins. 1192. Sea-weed, not otherwise provided for. 1193. Seed of the sugar beet. (356.) 1194. Shark skins. 1195. Shells of every description, not manufactured. 1196. Shingle-bolts and stave bolts, provided that heading bolts, shall be held and construed to be included under the term stave bolts. 1197. Handle-bolts. (354.) 1198. Shrimps, or other shell fish. 1199. Silk, raw, or as reeled from the cocoon, but riot doubled, twisted, or advanced in manufacture in any way. 1200. Silk cocoons and silk waste. 1201. Silk-worms' eggs. 1202. Skeletons, and other preparations of anatomy. 1203. Skins, dried, salted or pickled. 1204. Snails. 1205. Soap-stocks. 1206. Sodium. 1207. Sparterre, for making or ornamenting hats. 1208. Specimens of natural history, botany, and mineralogy, when imported for cabinets, or as objects of taste or science, and not for sale. 1209. Spunk. 1210. Spurs and stilts, used in the manufacture of earthen, stone, or crockery ware. (355.) 1211. Straw, unmanufactured. 1212. Sugar of inilk. 1213. Sweepings of silver and gold. 1214. Tamarinds. 1215. Tapioca, cassava, or cassada. 1216. Tea.* 1217. Tea-plants. 1218. Teasels. 1219. .Teeth, unmanufactured. 1220. Terra alba, aluminous. 1221. Terra japonica. 1222. Tin ore, bars, blocks, or pigs, grain or granulated. * See Paragraph 397i, an act to prevent the importation of adulterated and spurious Teas. ACT OF MABCH 3, 1883. 165 The Free List. Continued. 1223. Tonquin, Tonqua or Tonka beans. 1224. Tortoise and other shells, unmanufactured. 1225. Turtles. 1226. Types, old, and fit only to be rein aiiufactu red. 1227. Umbrella sticks, crude, to wit, all partridge, hair wood, pimento, orange, myrtle, and all other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sunshade sticks or walking-canes. 1228. Vellum. 1229. Wafers, unmedicated. 1230. Wearing apparel, in actual use, and other personal effects (not merchandise), professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States. But this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for sale. 1231. W T halebone, unmanufactured. 1232. Woods, poplar, or other woods, for the manufacture of paper. 1233. Woods, namely, cedar, lignum-vitre, laucewood, ebony, box, granadilla, mahogany, rosewood, satin wood, and all cabinet woods, unmanufactured. 1234. 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, imported expressly for the presentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society. 1235. Yams. 1236. Zaffer. Wrecked Goods. when free. [1237.] Sec. 2504. Whenever any vessel laden with merchan- dise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered there- from 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 5 but under such regu- lations as the Secretary of the Treasury may prescribe. (This Sec- 166 DIGEST OF THE TAKIFF LAWS. tion was No. 2507 of " The Revised Statutes.") (See Paragraph 28 and Treaty Dept. decision 4247, and decisions to Wrecked Goods in the schedule.) Produce of the Forests of Maine when free. [1238.] Sec. 2505. The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American 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. (This Section was Wo. 2508 of " The Revised Statutes.") (See Treaty Dept. decisions 2217-3071-3790-4300.) [1239.] Sec. 2506. The produce of the forests of the State of Maine upon the Saint Oroix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall from time to time prescribe. (This Section was 2509 of " The Revised Statutes.") Machinery imported for repairs free. / [1240.] Sec. 2507. Machinery for repair may be imported into the United States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired ; and the Secretary of the Treasury is authorized and directed to prescribe such rules and 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 mouths from the date of the importation. (This Section was No. 2511 of " The Revised Statute*.'?) (See Treaty Dept. decisions 3505-3761-3780.) Paintings, Statuary, Works of Art, &c. for Exhibition free. [1241.] Sec. 2508. All paintings, statuary, and photographic pictures imported into the United States for exhibition by any association duly authorized under the laws of the United States, or of any State, for the promotion and encouragement of science, art, or industry, and not intended for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall pre- ACT OF MARCH 3, L883. 167 scribe. 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 re-exported'within six months after such importation. (This Section was No. 2512 of " The Revised Statutes.") (See Treaty Dept. decisions 2769-3128.) [1242.] Sec. 2509. All works of art, collections in illustration of the progress of the arts, science, or manufactures, photographs, works in terra cotta, Parian, pottery, or porcelain, and artistic copies of antiquities in metal or other material, hereafter imported in good faith for permanent exhibition at a fixed place by any society or institution established for the encouragement of the arts or science, and not intended for sale*, nor for any other purpose than is herein- before expressed, and all such articles, imported as aforesaid, now in bond, and all like articles imported in good faith by any society or association for the purpose of erecting a public monument, and not for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe: Provided, That* the parties importing articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regulations as the Secre- tary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, trans- ferred, or used contrary to the provisions and intent of this act. (This Section is a reproduction of the act of June 6, 1878, see Para- graph 371.) (Treaty Dept. decision 3612 prescribes the regulations.) (Machinery not entitled to the benefit of this section, decision 3631.) Materials for construction and repairs of vessels free. [1243.] Sec. 2olO. All lumber, timber, hemp, nianila, wire rope, and iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal which may be necessary for the construction and equipment of vessels built in the United States for foreign account and ownership or for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, after the passage of this act, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe ; and upon proof that such materials have been used for such purpose, no duties shall be paid thereon.* But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year, except upon the payment to the United States of the duties on which a rebate is herein allowed : Provided, *The refund of duties under Sections 2510 and 2511 is in no sense a " draw- back," and therefore not subject to the abatement applied to drawbacks. The full amount of such duty is to be refunded. (Treas'y Dept. decision 1973.) 168 DIGEST OF THE TAEIFF LAWS. That vessels built in the United States for foreign account and ownership shall not be allowed to engage in the coastwise trade of the United States. ( This Section embraces No. 2513 of " The Revised Statutes.") (See Paragraph 348, and Treas'y Dept. Regulations 0/1874, pages 353 to 360, and decisions 1310-1684-2219-2409-2414-3043- 3045-4244-4407-4468-4469-4519-4941-5034-5078.) [1244.] Sec. 2511. All articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe.* (This Section was No. 2514 of " The Revised Statutes.") (See Treas'y Dept. Regulations of 1874, pages 353 to 360, and decisions 1533-1682-1971- 2479-2595-2646-3043-3045-3761-4363-4655.) Peltries, &c. of Indians when free. [1245.] Sec. 2512. That no duty shall be levied or collected on the importation of peltries brought into the Territories of the United States by Indians, nor on the proper goods and effects, of whatever nature, of Indians passing or repassing the boundary line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemption from the duty aforesaid. (This Section was No. 2515 of " The Revised Statutes.") (See Treaty Dept, decisions 2191-2315-3450-5368.) Duty on articles not enumerated, raw or manufactured. [1246.] Sec. 2513. There shall be levied, collected, and paid on the importation of ALL HAW OR UNMANUFACTURED ARTICLES, not herein enumerated or provided for, a duty of TEN PER CENTUM AD VALOREM; and ALL ARTICLES MANUFACTURED, IN WHOLE OR IN PART, not herein enumerated or provided for, a duty of TWENTY PER CENTUM AD VALOREM. (This Section was No. 2516 of " The Revised Statutes."} (See Paragraph 412, and Treas^y Dept, decisions 3457-4089-4157-4689-4807-4949-5018-5105-5115-5173-5469-5473.) Kepealing certain laws which imposed duty on charges, &c. [1247.] Sec. 7. That sections twenty-nine hundred and seven and twenty-nine hundred and eight of the Revised Statutes of the United States and section fourteen of the act entitled " An act to amend the customs revenue laws, and to repeal moities," approved *The refund of duties under Sections 2510 and 2511 is in no sense a u draw- back," and therefore not subject to the abatement applied to drawbacks. The full amount of such duty is to be refunded. (Treas'y Dept. decision 1973.) ACT OF MABCH 3, 1883. 169 June twenty-second, eighteen hundred and seventy-four, be, and the same are hereby, repealed, and hereafter none of the charges imposed by said sections or any other provisions of existing law shall be estimated in ascertaining the value of goods to be imported, nor shall the value of the usual and necessary sacks, crates, boxes, or covering, of any kind be estimated as part of their value in deter- mining the amount of duties for which they are liable : Provided, That if any packages, sacks, crates, boxes, or coverings of any kind shall be of any material or form designed to evade duties thereon, or designed for use otherwise, than hi the bona fide transportation of goods to the United States, the same shall be subject to a duty of one hundred per centum ad valorem upon the actual value of the same. Oaths prescribed upon entry of merchandise. [1248.] Sec. 8. That section twenty-eight hundred and forty-one of the Revised Statutes of the United States % is hereby amended and shall on and after the first day of July, eighteen hundred and eighty- three, be as follows : [1249.] Sec. 2841. Whenever merchandise imported into the United States is entered by invoice, one of the following oaths, according to the nature of the case, shall be administered by the collector of the port, at the time of entry, to the owner, importer, consignee, or agent : Provided, That if any of the invoices or bills of lading of any merchandise imported in said vessel, which should otherwise be embraced in said entry, have not been received at the date of the entry, the affidavit may state the fact, and thereupon such merchandise of which the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently. (See Paragraph 367.) Oath of Consignee, Importer, or Agent. I, - , do solemnly and truly swear (or affirm) 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 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 nor believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise ; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and 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 12 170 DIGEST OF THE TABIFF .LAWS. the United States may be defrauded of any part of the duty law- fully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects tr^e, 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 swear (or affirm) that, t.o 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 fair market value (if otherwise obtained) at the time or times and place or places when or where procured (as the case may be), of the said goods, wares, and merchandise, including all cost for finishing said goods, wares, and merchandise to their present condition, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same. Oath of Owner in Cases where Merchandise has been actually Purchased. I, , do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of contains a just and .true account of the goods, wares, and merchandise imported by or consigned to me, in the , whereof is master ; that the invoice which I now produce contains a just and faithful account of the actual cost of the said goods, wares, and mer- chandise, including all cost of finishing said goods, wares, and mer- chandise to their present condition, and no other discount, drawback, or bounty but such as has been actually allowed on the same ; that I do not know or 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 further solemnly and truly swear (or affirm) that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, and that if at any time hereafter I dis- cover any error in the said invoice or in the 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. ACT OF MAECH 3, 1883. 171 Oath of Manufacturer or Owner in Cases where Merchandise has not been actually purchased. I, - , do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of contains a just and true account of 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 pro- duce contains a just and faithful valuation of the same, at their fair market value, at the time or times and place or places when and where procured for my account (or for account of myself or partners); that the said invoice contains also a just and faithful account of all the cost for finishing said goods, wares, and merchandise to their present condition, and no other discount, drawback or bounty but such as has been actually allowed on the said goods, wares, and mer- chandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made ; that I do not know nor believe in the existence of any invoice or bill of lading other than those now pro- duced by me, and that they are in the state in which I actually re- ceived them. And I do further solemnly and truly swear (or affirm) that 1 have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise, and that if at any time hereafter I discover any error in the said invoice, or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to collector of this district. Mode of Appraisal of Merchandise when Market Value cannot be ascertained, [1250.] Sec. 9. If upon the appraisal of imported goods, wares, and merchandise, it shall appear that the true and actual market value and wholesale price thereof, as provided by law, cannot be ascer- tained to the satisfaction of the appraiser, whether because such goods, wares, and merchandise be consigned for sale by the manu- facturer abroad to his agent in the United States, or for any other reason, it shall then be lawful to appraise the same by ascertaining the cost or value of the materials composing such merchandise, at the time and place of manufacture, together with the expense of manu- facturing, preparing, and putting up such merchandise for shipment, and in no case shall the value of such goods, wares, and merchandise be appraised at less than the total cost or value thus ascertained. (See Paragraph 133.) 172 DIGEST OF THE TARIFF LAWS. Goods in Warehouse entitled to the Benefit of this Act. 1 1251. J Sec. 10. That all imported goods, wares, and merchan- dise which may be in the public stores or bonded warehouses on the day and year when this act shall go into effect, except as otherwise pro. vided in this act, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference, between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date. Treaty Provisions not Effected. [1252.] Sec. 11. Nothing in this act shall in any way change or impair the force or effect of any treaty between the United States and any other government, or any laws passed in pursuance of or for the exception of any such treaty, so long as such treaty shall remain in force in respect of the subjects embraced in this act ; but whenever any such treaty, so far as the same respects said subjects,, shall expire or be otherwise terminated, the provisions of this act shall be in force in all respects in the same manner and to the same extent as if no such treaty had existed at the time of the passage hereof. (See Paragraph 29.) Duty on Articles in Schedule E to take effect June 1, 1883. [1253.J Sec. 12. That in respect of all articles mentioned in Schedule E of section six of this act, tnis act shall take effect on and after the first day of June, Anno Domini eighteen hundred and eighty- three. (See Paragraphs 649 to 658.) Suits, &e. not Effected. [1254.] Sec. 13. That the repeal of existing laws or modifica- tions thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or com- menced 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, nor shall said repeal or modifications in any manner affect the right to any office, or change the term or tenure thereof. Any offenses committed, and all penalties or forfeitures or liabilities incurred under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same ACT OF MAECH 3, 1883. 173 manner and with the same effect as if this act had not been passed. All acts of limitations, whether applicable to civil causes and pro- ceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed or repealed by this act, shall not be affected thereby ; and all suits, proceedings, or 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. Approved March, 3, 1883. 174 KOTE. Classification of Articles. Articles not specially named in tbe following schedule, are embraced under a general provision, as Dyeing, Tanning, Saddlery, Cutlery, Jewelry, Drugs, &c., or under tbe material of which it is composed, or under the provision for non- enumerated articles, or by assimilation to some enumerated article^ whether free or dutiable. Too great a stress should not be laid upon the possible use which can be made of an article, the rule should be the ordinary use, in determining the classification. It is a well known principle of law that such a construction should so far as is practicable, be given to a statute as will promote, rather than impair, the object for which the statute was enacted. (Decision 4455.) The decisions of the Courts require the classification of articles to be according to the commercial understanding of the term used, or its common every day meaning. (Decisions 4683-5552.) Specific Provisions. The Supreme Court of the United States, (in the cases of Movius vs. Arthur, 95 TJ. S. 144 ; Arthur vs. Leary, 96 U. S. 112,) held, that it is also well settled that when Congress has designated an article by its specific name, and imposed a duty on it by such name, general terms in a later act or other parts of the same act, although sufficiently broad to comprehend such article, are not applicable to it. (Decision 4812.) Therefore, "Silk Fans" are duti- able as "Fans" at 35 per ct. and not as a manufacture of silk, or silk chief value, at 50 per ct. Mixed Materials. Articles not specially provided for com- posed of cotton mixed with flax, hemp, jute, silk, or vegetable fibre r or either of these, cotton being the material of chief value, are to be classed as manufactures of cotton. If cotton is not chief value the pro- visions of law for that material which is of chief value governs the classification. (Decisions 4286-4505-4570-4946-5474.) When of equal values are dutiable at the highest rates chargeable on any of the component parts. (Decision 3343 and paragraph 412.) Articles partly of wool, worsted or animal hair, are to be classed as woolens or worsteds. (Decision 4785.) Other articles manufactured from two or more materials are duti- able at the highest rates which may be chargeable on the component material of chief value. (Paragraph 412.) The Attorney-General has given an opinion, that the words "chief value," means greater than either of the other materials; not grea.lor than their aggregate. (Decision 5207.) The mere location of paint- ing, decoration, &c., where such is the material element of value, should not govern the classification. (Decision 5434.) Conflicting Provisions. If two or more rates of duty should be applicable to any article, it shall be classified for dut3 T under the highest of such rates. (Paragraph 412.) SCHEDULE OF U. S. IMPORT DUTIES UNDER EXISTING LAWS AND DECISIONS. ARTICLES IMPORTED IN GLASS BOTTLES. When any articles are imported in GLASS Bottles except " Still Wines and Ginger- Ale or Ginger-Beer," the bottles pay an ADDITIONAL duty as provided under title of " Bottles." UNUSUAL COVERINGS. If any packages, sacks, crates, boxes, or coverings of any kind shall be of any material or form designed to evade duties thereon, or designed for use otherwise than in the ~bona fide transportation of goods to the United States, the same shall be subject to a duty of 100 per ct. upon the actual value of the same. (Paragraph 1247.) The Decisions referred to throughout the Schedule are those rendered by the Treasury Department. See Note on preceding page. A. PAEAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 745 Abaca or manilla hemp $25 per ton. Absinthe, see Liquors. 506 u oil of (wormwood) 25 per ct. 1051 Acacia gum, (gum arabic) crude free. 508 " otherwise than crude 10 per ct. 924 " ferneriana (decision 4371) crude free. Academies, articles specially imported for, see Societies. 883 Accordeons, and parts of * . 25 per ct. 839 " if toys 35 per ct. 506 A cetate of ammonia 25 per ct. 500 " " baryta 25 per ct. 506 " " copper 25 per ct. 506 " . " iron % . . . 25 per ct. * The Court held that completed indispensable parts of musical instruments were dutiable under the provision for musical instruments, (decision 4453.) 176 U. S. IMPORT DUTIES UNDER PAEAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 468 Acetate of lead, brown 4 cts. per Ib. 469 " " lead, white 6 cts. per Ib. 506 " " lime 25 per ct. 506 " " magnesia 25 per ct. 506 " " potash 25 per ct. 506 u " potasse 25 per ct. 506 " " soda, crude or refined, (decision 444) 25 per ct. 506 " " strontia 25 per ct. 506 " " zinc 25 per ct. Acetone, (decision 3493) assimilating to alcohol, which see. 427 Acid, acetic, acetous, arid pyroligneous, not exceeding the specific gravity of 1.047, (decision 4378) 2 cts. per Ib. exceeding the specific gravity of 1.047 10 cts. per Ib. 1009 " arsenious free. 1009 " benzoic free. 458 " boracic, pure 5 cts. per Ib. 458 " commercial 4 cts. per Ib. 1009 " carbolic (decision 2587) free. 462 " chromic fc 15 per ct. 1009 " chrysamic, (decision 5147) free. 428 " citric 10 cts. per Ib. 1009 " cresylic (decision 3980) free. 1009 " gallic free. 1009 " muriatic free. 1009 " nitric free. 1009 " oxalic free. 1009 " picric and nitro-picric free. 1009 " pyrogallic, (decision 3412) free. 1009 " rosolic, (decision 4514) . . .free. 1009 " salicylic, (decision 5524) free. 1009 " succinic free. 1009 " sulphuric or oil of vitriol free. 523 " tannic $1 per Ib. 429 " tartaric 10 cts. per Ib. 1009 Acids used for medicinal, chemical, or manufacturing pur- poses, not specially enumerated or provided for. free. 912 Aconite free. 704 Acorns and acorn coffee, as coffee substitute, raw or pre- pared (decision Nov. 17, 1863) . . .2 cts. per Ib. 1230 Actors, arriving in the U. S., costumes of, (decisions 4686- 4721) free. 840 Adamantine spar, as emery 1 ct. per Ib. 1111 Adhesive felt for sheathing vessels free. 507 " plasters (decision 2078) 25 per ct. EXISTING LAWS AND DECISIONS. 177 PARAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 1051 Adianthum, (drug) crude free. 508 otherwise than crude 10 per ct. 630 Adzes, iron or steel 45 per ct. 1051 Agaric, crude free. 508 " not crude (other than spunk) 10 per ct. 839 Agate balls, * or marbles (decision 3264) 35 per ct. 1246 Agates, (are not precious stones, decision 3800) when manufactured, cut or polished 20 per ct. 1011 " unmanufactured (decision 4842) free. 1246 " for book binders (decision 3800) 20 per ct. 873 " set as jewelry , 25 per ct. Agriculture, Department of, articles for, see United States. 808 Alabaster statuary and ornaments 10 per ct. Same, if specially imported for societies and schools see Societies. 1051 Alba canella bark, crude free. 508 " otherwise than crude 10 per ct. Albata, see German silver. 911 Albumen, in any form or condition free. 877 Albums, paper and leather 30 per ct. 802 " paper 15 per ct. 797 " silk chief value 50 per ct. 516 Alcohol, cont'g 94 per ct. of anhydrous alcohol $2 per gall. 526 " amylic or fusel oil 10 per ct. 517 Alcoholado (decision 1718) $2 per gall, and 25 per ct. 517 Alcoholic compounds, not otherwise specially enumerated or provided for, on the alcohol contained therein $2 per gall, and 25 per ct. liquors, see Liquors. " medicinal preparations, see Preparations. 514 " perfumery, including cologne water . . . .$2 per gall, and 50 per ct. 515 " spirits, distilled, cont'g 50 per ct. of anhydrous alcohol $1 per gall. 1051 Alcornoque, (bark) crude free. 508 u otherwise than crude 10 per ct. Ale, malt, see Liquors. Ale, ginger, see Ginger Ale. 1010 Alizarine, natural or artificial, (decision 4424) free. 490 Alkaline silicates i ct. per Ib. * Agate balls, claimed to be used for ornamenting the handles of umbrellas and parasols, but which can be used as " toys," dutiable at 35 per ct. as " toys," (decision 3624). Agates, cut and polished on one side, not specially imported as specimens of mineralogy for cabinets, dutiable at 20 per ct. under paragraph 1246, (decision 3800). 178 U. S. IMPORT DUTIES UNDER PAKAGKAPH OF LAW KATE OF I3IPOSING DUTY. DUTY. 506 Alkalis, alkaloids and all combinations of. ' 25 per ct. 1051 Alkanet root, crude free. 508 u " otherwise than crude 10 per ct- 1051 Alkekengi, crude free. 508 otherwise than crude 10 per ct. Alloys of metals, pays highest rate chargeable on any of the component parts (decision 3407.) Alloys used as substitutes for steel tools, see Steel Ingots. Allspice, as pimento. 717 Almonds 5 cts. per Ib 717 " shelled 7i cts. per Ib. 970 " oil of, (decision 3575) .free. 513 Almond paste (cosmetic) 50 per ct. 1051 Aloes, crude free. 508 " otherwise than crude 10 per ct. Alpaca, hair of, unmanufactured, see Wool. " manufactured, see Woolens. 447 Alum, patent alum, and alum substitute 60 cts. per 100 Ibs. 447 Alum, in crystals or ground 60 cts. per 100 Ibs. 447 Alumina, and sulphate of 60 cts. per 100 Ibs. 447 Aluminous cake 60 cts. per 100 Ibs. 1220 Aluminous terre alba (decision 4093) free. 1054 Aluminium (decision 5298) unmanufactured, in slabs, sheets, &c free. 630 " leaf in books (decision 5298) 45 per ct. 1055 Amber gum free. u beads, see Beads. 971 *' oil, crude and rectified free. 913 Ambergris free. 972 " oil free. Amelines, see Woolens. American artists, see Art. 1172 American citizens, dying abroad, personal and household effects of, not merchandise free. 1164 " fisheries, all products of (decisions 3760-4413) free. u manufactures and products, returned, see United States, vessels, construction and repairs, see Vessels. 894 Amethysts, not set 10 per ct. 873 " jewelry 25 per ct. 448 Ammonia, anhydrous, liquified by pressure 20 per ct. 506 " acetate of 25 per ct. 449 aqua or water of 20 per ct. 451 carbonate of 20 per ct. 450 muriate of, or sal-ammoniac (decision 1896) 10 per ct. EXISTING LAWS AND DECISIONS. 179 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 452 Ammonia, sulphate of (decisions 1711-1896) 20 per ct. 1051 Ammoniac gum (decision 2235) crude free. 508 u otherwise than crude 10 per ct. 528 Amyle of oxyd (decision 1129) $2.50 per Ib. 526 Amy lie alcohol , or fusel oil 10 per ct. 1202 Anatomy, preparations of, and skeletons (decision 3831) . . . .< free. preparations of, imitations of, dutiable according to the material (decision 3831.) 577 Anchors or parts of 2 cts. per Ib. " old and broken, unfit for use, as scrap iron (deci- sion 365.) Anchovies, see Fish. 698 Anchovy sauce and paste (decision 3492.) 35 per ct. 571 Andirons, cast iron 1^ cts per Ib. 1051 Angelica root, crude free. 508 u " otherwise than crude 10 per ct. 592 Angles, iron or steel 1 J cts per Ib. 965 Angola weed (orchil) ' free. 1134 Angora goat skins, raw, without the wool, unmanufactured free. " goats, see Animals. 1017 Aniline, arseniate of free. 496 " colors or dyes (coal tar product) , 35 per ct. 974 " oil, crude, (decision 5538) free. 496 paste (decision 2810) 35 per ct. 497 " residuum (decision 4076) 20 per ct. 1020 " salts or black salts free. 919 Animal carbon, fit for fertilizing only free. 502 " " as bone black 25 per ct. 506 " oils 25perct. 1070 Animals, all integuments of, not specially enumerated or provided for free. 1246 carcasses of, dressed for food (decision 2325) 10 per ct. 666 live, (decision 3445) 20 per ct. 1068 such as birds, land and water fowls free. 1056 brought into the United States temporarily, and for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing associa- tion ; but a bond shall be first given in accord- ance with the regulations free. 1057 " for breeding purposes, * shall be admitted upon proof thereof satisfactory to the Secretary of * The Court held that animals whether of superier or inferior stock, if imported for breeding purposes should be admitted free of duty (decision 180 U. S. IMPORT DUTIES UNDER PAKAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Animals. Continued. the Treasury, and under such regulations as he may prescribe, (decision 2548) free. 932 " leeches free. 926 portions of, for glue stock free. 1057 " teams of, including their harness and tackle and the vehicles or wagons, actually owned by per- sons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration, shall also be admitted under such regulations as the Secretary of the Treasury may prescribe, (deci- sions 2056- 2388 - 2403- 2439-2553 -2724 -2741- 2822-2901-3143-3666-4136-4249-4902-5238) free. 1 051 Anime, gum, (decision 2907) crude free. 508 " u otherwise than crude 10 per ct. 1051 Anise seed free. 973 Anise or anise seed oil. free. 914 Annato, roncou, rocou, or Orleans, and all extracts of free. 1051 " seed free. Anodynes, proprietary, see Preparations. 521 Anodyne, Hoffman's 30 cts. per lb. 996 Anthoss or rosemary oil free. 1015 Antimony ore, crude sulphide of (decision 5473) free. 609 as regulus or metal 10 per ct. 506 tartrate of (tartar emetic) 25 per ct. in other forms, see Minerals and Preparations. 506 Antique oil 25 per ct. 1084 Antiquities, collections of, * free. copies of. for exhibition see paragraph 1242. 1246 Ant's eggs, baked (decision 4157) 10 per ct. 577 Anvils 2 cts. per lb. 1012 Apatite, (decision 4611) free. 1146 Apparatus, life saving, specially imported by societies free. 889 " philosophical 35 per cent. 5551). Young animals physically incapable at the time of their importation of reproduction, admitted free if ultimately intended for breeding purposes, whether for use by the importer or for sale (decisions 2860-5556). * Imitation of antique armor were held not to be exempt from duty under the provision for collections of antiquity (decision 1700) Articles of the mediaeval ages not entitled to free entry as antiquities; provision in the free list for collections of antiquity applying only to antiques which are the pro- duction of ancient times as contradistinguished from productions of the mediaeval and modern periods (decisions 2934, 3110, 3580.) EXISTING LAWS AND DECISIONS. 181 PARAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Apparatus, philosophical and scientific, specially imported for societies and schools, see Societies. Apparel, wearing, see Clothing and Effects. Appeals from decisions of Collector, see paragraph 160. Appraisements, see paragraph 133. 1119 Apples free. 1119 " dried free. 716 Apple-butter, (see also paragraph 715) 35 per ct. 449 Aqua-ammonia or water of ammonia 20 per ct. 1009 Aqua fortis free. 1051 Arabic gum, crude free. 508 " " otherwise than crude 10 per ct. 965 Archil, or archil liquid free. 498 " extract for dyeing (decision 5529) 10 per ct. 934 Argal or argol or crude tartar free. 446 " partly refined, including lees crystals 4 cts. per Ib. Argentine, see German Silver. Argol, see Argal. 629 Armenia bole, (decision 3342) 20 per cent. Armors, dutiable according to the material, (decisions 1700 and 2735.) 616 Arms, rifles and muskets and other fire arms ilot enumerated or provided for , 25 per ct. 617 " sporting breeching loading shot guns 35 per ct. 617 u pistols 3o per ct. 621 " side, swords, and sword blades 35 per ct. 513 Aromatic cachous 50 per ct. Arrack, see Liquors. 1059 Arrow root free. 683 " " flour (decision 3385) 2i cts. per Ib. 1017 Arseniate of aniline free. 506 " of soda 25 per ct. 1014 Arsenic free. 1016 u sulphide of, or orpiment free. 1025 " metalic, cobalt, (decision 3168) free. 1009 Arsenious acid free. Art, works of, 1234 painting, statuary, fountains, and other works of art, the production of American artists. * But the fact * American artists, works of, admitted free of duty. Artist need not reside abroad, but may make his model in this country and have it cut in marble or cast in bronze abroad. Both bronze and marble statues are the works of the artists who modelled the original clay, whether they helped to cast or cut them or not (decision 3942.) 182 U. S. IMPORT DUTIES UNDER PAKAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Art, works of Continued. of such production must be verified by the certifi- cate of a consul or minister of the United States indorsed upon the written declaration of the artist, (decision 4748) free. 1234 paintings, statuary, fountains, and other works of art, imported expressly for presentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society free. paintings, statuary and photographic pictures im- ported for temporary exhibition (see paragraph 1241.) works of art, collections in illustration of the progress of the arts, science, or manufactures, photographs, works in terra cotta, Parian, pottery, or porcelain, and artistic copies of antiquities in metal or other material, imported in good faith for permanent ex- hibition, (see paragraph 1242) free. articles for the erection of a public monument, (see paragraph 1242). works of art specially imported for societies or schools, see Societies. 884 paintings in oil or water colors * (not specially im- ported as above) 30 per ct. frames for, dutiable according to the material. 884 statuary f (not specially imported as above) other than of alabaster and spar 30 per ct. * Paintings, within the meaning of the law, must be an object of taste, recognized as a painting in the usual acceptation of the term : and not paint- ings on glass, porcelain, or similar materials, or on plates, goblets or any other utensil, or capable of being converted into breastpins, ear-drops, or other ornaments to be worn on the person. (Circular of April 15, 1857, and deci- sion 618.) Paintings embrace those on ivory (decision 2037); on canvas for wall panels (decision 2679); on silk (decisions 2760-5475); on leather (deci- sion 3037); on glass (decision 3142); and on china (decision 4814), provided the same attain to the rank of works of art, and produced by the individual skill and invention or design of an artist. But if only products or manufac- ture, or mere handicraft, and bearing the stamp of the artisan simply, cannot be classed as paintings, but dutiable according to material of which com- posed, (decision 3142.) Enameled portraits on copper plates and crayon por- traits as paintings (decisions 5236-3825.) f The character of the material of which statuary is made is immaterial if it be the production of a professional sculptor (decisions 3029-3968-4266-2019- 2163.) The term statuary must be confined to figures in full relief, insulated in every part (decision 2706.) Also restricted to representation of man or animals and are not applicable to representations of inanimate objects. A EXISTING LAWS AND DECISIONS. 183 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Art, works of Continued. 808 statuary and ornaments of alabaster and spar (not spe- cially imported as above) 10 per ct. The term Statuary shall be understood to include professional productions of a statuary or of a sculptor only. Artificial feathers and flowers, see Feathers. Artists' colors in tubes, see Paints. 1013 Asbestos, unmanufactured free. 454 " manufactured 25 per ct. 454 " millboard, paper, and packing (decisions 3438- 3756-3876) 25 per ct. 918 Ash, bone, for manufacture of phosphates and fertilizers free. 487 u pearl H ct per Ib. 1008 Ashes, beet root. free. 1246 " lead, not 50 per ct. of lead, (decision 556) 10 per ct. 602 " u over 50 per ct. of lead, as lead ore (decision 3649) ..lict. per Ib. 1008 " wood, and lye of free. 629 " zinc (decision 4990) 20 per ct 1058 Asphaltum, crude (decisions 4753-4867) free. 975 Aspic or spike lavender oil free. 935 Assafoetida free. 875 Asses skins, dressed and finished 20 per ct. 1134 u " raw or unmanufactured free. 507 Asthma cigarettes (decision 1646) 25 per ct. 630 Augers, steel 45 per ct. 1051 Australian gum, crude free. 508 " otherwise than crude 10 per ct. 1016 Auripigmentum or orpiment free. 629 Auxiliary, Indian, as zinc dust (decision 3428) 20 per ct. 630 Awls, steel 45 per ct. 630 Axes, steel 45 per ct. 580 Axles, parts thereof, axle bars, axle blanks, or forgings for axles, iron or steel, without reference to the stage or state of manufacture 2 cts. per Ib. 1135 Ayrstones, as whetstones free. 1 180 for polishing free. 1246 Azo benzole, dye colors (decision 5593) 20 per ct. marble cross is not statuary (decision 4240.) Importations of statuary must be accompanied by the artist's oath and consul's certificate (decicision 5155.) 184 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. B. 668 Bacon and hams 2 cts. per Ib. 838 Bagatelle or billiard balls, ivory or bone 50 per ct. Baggage, see Effects. Bagging, see Flax, manufactures of. 1169 " waste, for paper stock free. Bags, American or foreign, returned, see United States. 750 " game, leather and flax, (decision 4329) 40 per ct. " embroidered with wool (decision 3409), as manufac- tures of worsted, see Woolens. " gunny, see Gunny. " hemp, flax or jute, see Flax, manufactures of. 797 " silk SOperct. " other, dutiable according to the material. 1115 Bait, fish for free. 790 Baize, printed, colored or otherwise, (decision 3279) 15 cts. per sq. yd. and 30 per ct. Ballast, if of a mercantile value, dutiable according to the material (decisions 374-2664-3415-3572.) 839 Balls, agate (decision 3264) 35 per ct. 838 " bagatelle and billiard, ivory or bone 50 per ct. 839 " india lubber, if toys* 35 per ct. 868 " -" not toys 25 per ct. 839 " glass for Christmas trees (decision 2147) 35 per ct. 839 " " or marbles (decision 3821) 35 per ct. 557 " " other than toys 45 per ct. " tennis and racket, part wool (decision 5382) as man- ufactures of wool, see Woolens. 868 " tennis, wholly of india rubber (decision 5442) 25 per ct. 839 " if toys 35 per ct, 915 Balm of Gilead free. 777 Balmorals, wholly or in part of wool, worsted or animal hair valued not over 30 cts. per Ib 10 cts per Ib. & 35 per ct. valued over 30 cts. and not over 40 cts. per Ib. . 1 2 cts. per Ib. & 35 per ct. valued over 40 cts. and not over 60 cts. per Ib. . 18 cts. per Ib. & 35 per ct. valued over 60 cts. and not over 80 cts. per Ib. 24 cts. per Ib. & 35 per ct. valued over 80 cts. per Ib 35 cts. per Ib. & 40 per ct. *India rubber balls solid from inch to 2|- inches in diameter should be classed as toys, and sizes larger at 25 per cent, (decision 688.) If hollow, 7 inches, and under in diameter as toys, (decision 2880.) EXISTING LAWS AND DECISIONS. 185 PARAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 780 Balmoral skirts and skirting, and goods of similar descrip- tion, or used for like purposes, wholly or in part of wool, worsted, or animal hair, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, ex- cept knit goods 40 cts. per Ib. and 35 per ct. 1051 Balsams, crude free. 508 otherwise than crude 10 per ct. 513 if cosmetics 50 per ct. 1062 Bamboo, unmanufactured free. 647 " manufactured 35 per ct. 765 " cloth 35 per ct. reeds, see Umbrellas and Canes. 1119 Bananas free. 1051 Barbary gum, crude free. 508 " " otherwise than crude 10 per ct. Barege, dutiable according to the material. 955 Barilla, as kelp free. 912 Bark, aconite free. " cork, see Corkwood. 936 Barks, cinchona, or other, used in the manufacture of quinia free. 435 " extract of, used for tanning, not otherwise provided for. .20 per ct. 498 " " " for dyeing (decision 5529) ... 1 per ct. 1104 " for dyeing or tanning free. 1051 " other, crude free. 508 " otherwise than crude 10 per ct. 674 Barley, 48 Ibs. to bush, (paragraph 148) 15 cts. per bush. no allowance for blowing (decision 3400.) 1051 " caustic ... free. 675 " pearled, patent or hulled i ct. per Ib. 676 " malt, bushel of 34 Ibs 20 cts. per bush. 889 Barometers (decision 1606) , 35 per ct. 645 Barrels and casks, empty 20 per ct. " returned, see United States. Bars, iron or steel, for construction of vessels, see Vessels. 508 Barwood, ground, (decision 3577) 10 per ct. 1051 in sticks, (dyewood) free. 506 Baryta, acetate of 25 per ct. 1018 " carbonate, or witherite free. 506 " chlorate of (decision 2117) 25 per ct. " crude (decision 3378,) see Minerals. 456 " sulphate of, or barytes, manufactured i ct. per Ib. 455 ^ " unmanufactured 10 per ct. " other preparations of, see Preparations. 13 186 U. S. IMPORT DUTIES UNDER PARAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 809 Baskets, grass, osier, palm leaf, whalebone, willow or straw 30 per ct. 797 willow and silk, or silk chief value (decision 5514) . .50 per ct. " straw, lined with worsted (decision 3419) as manufactures of worsted, see Woolens. * 885 materials, of osier or willow, prepared for use 25 per ct. 883 Bassoons, and parts of (decision 4453) 25 per ct. 1246 Bass, cut into uniform lengths (decision 2780) 10 per ct. 1246 " manufactured (decision 2780) - 20 per ct. " reliefs, not statuary, t but dutiable according to the material. 1051 Basswood bark (decision 1574) crude free. 508 " " otherwise than crude 10 per ct. " lumber, see Wood. 544 Bath brick .20 per ct. 647 Battledores, of wood and leather (decision 2842) .35 per ct. 1019 Bauxite free. 630 Bayonets 45 per ct. 440 Bay rum, essence or oil, or oil of bay leaves, essential $2.50 per Ib. 729 Bay rum or bay water, whether distilled or compounded of first proof. $1 per gall. and in proportion for any greater strength than first proof. 1007 Bay or myrtle wax, (vegetable wax,) free. 1051 Bdellium, gum, crude free. 508 " otherwise than crude 10 per ct. 1055 Beads, amber free. 1055 " string for necklaces (decision 3389) free. 873 " in crosses, part metal, if jewelry 25 per ct. 810 " of all kinds except amber 50 per ct. 894 " of precious stones, strung as beads 10 per ct. 810 Bead ornaments of all kinds, except amber J 50 per ct. 873 " jewelry (decisions 5161-5246) 25 per ct. 630 Beam knives 45 per ct. * Willow baskets, with cTieap worsted ornaments attached entitled to entry as baskets at 30 per ct., (decision 5059.) t Bass-reliefs cannot be classified as " statuary," that term being confined in its application to figures in full relief, insulated in every part, which are the works of professional sculptors, (decisions 2706-2568-517-372.) I Jet beads, dutiable as beads at 50 per ct. and not as manufactures of jet. (Decision 2816.) Pieces of glass or paste not set, in round and oval shapes with holes perforated through them, rendering them capable of being strung as beads or other articles of personal ornament dutiable at 50 per ct., (deci- sions 2645-2877-2534-3135-2892-2994.) EXISTING LAWS AND DECISIONS. 187 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 592 Beams and deck and bulb beams, iron or steel 1 ct. per Ib. " other, dutiable according to the material. 1051 Beans, not edible and crude free. 508 " " " otherwise than crude 10 per ct. 879 " for seed, not medicinal, as garden seed 20 per ct. 700 " " food lOperct. 431 " castor, or seed (50 Ibs. to bush.) 50 cts. per bushel. 718 " ground or peanuts 1 ct. per Ib. 718 " " " " shelled li ct. per Ib. 506 " " " " oil of (decision 3318) 25 per ct. 1223 " tonqua or tonka or tonquin free. 864 Bear skins as fur skins (decision 3351) dressed 20 per ct. 849 " " made up into robes (decision 3351) 30 per ct. 1065 Bed feathers and downs free. 630 " screws, metal 45 per ct. Bedsides, see Carpets. Bed tickings, cotton, as cotton cloth. 1246 Beds, feather 20 per ct. 1159 Beds or mattresses, moss, seaweeds and all other vegetable substances used for free. 857 Beds, curled hair for, except hog's hair 25 per ct. 1132 " curled hog's hair for, not fit for bristles free. 667 Beef 1 ct. per Ib. Beer, see Liquors and Ginger Beer. 531 " coloring (decision 3732) 50 per ct. 1057 Bees for breeding purposes (decision 3340) free. 666 " other 20 per ct. 417 Beeswax 20 per ct. Beet juice and beet sugar, (decision 5066) see Sugars. 1008 " root ashes.-. .^ free. 879 u seed (decision 1791) 20 per ct. 1193 " sugar, seed of free. 700 Beets, as vegetables 10 per ct. 1051 Belladonna, root and leaf, crude. . free. 508 " " " otherwise than crude 10 per ct. 1066 Bell metal, broken and fit only to be remanufactured free. 1066 Bells, broken and fit only to be remanufactured free. 630 " church (decision 2532) 45 per ct. 839 " if toys (decisions 3382-2983-2873) 35 per ct. u frames for, dutiable according to the material (deci- sion 2532.) 630 " other, of any metal 45 per ct. 782 Beltings, wholly or in part of wool, worsted or animal hair 30 cts. per Ib. and 50 per ct. 188 U. S. IMPORT DUTIES UNDER PABAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 793 Belts, or felts, endless, for paper or printing machines, (decision 4612) ..20 cts. per Ib. and 30 per ct. 867 " " " " if India rubber and cotton, no part wool, (decision 3212) 30 per ct. 738 " cotton 35 per ct. 877 " leather 30 per ct. " mixed materials, see note page 174. 797 " silk 50 per ct. 780 " wholly or in part of wool, worsted, or animal hair. 40 cts. per Ib. & 35 per ct. Belt stuffing as varnish (decision 3654.) 997 Bene oil. free. 1051 Benjamin gum, crude free. 508 " " otherwise than crude .' 10 per ct. 495 Benzine and benzole, (coal-tar product) 20 per ct. " rubbers (decision 2987) as manf. of wool, see Woolens. 506 Benzoates, (also see paragraph 497) 25 per ct. 1009 Benzoic acid free. 1051 Benzoin, gum, crude . free. 508 " u otherwise than crude 10 per ct. 345 Benzole nitro or oil of mirbane (see also paragraph 497).. 10 cts. per Ib. 976 Bergamot oil free. 893 Berlin blue 20 per ct. 1119 Berries, as fruit, (decision 3162) free. 1051 " not edible, crude free. 508 " " " otherwise than crude, (decision 3898) 10 per ct. Bessemer metal, see Steel. Beverages, see Liquors. 506 " effervescent preparations, (decisions 4968, 5528) 25 per ct. 1246 Bezoar stones 10 per ct. 487 Bicarbonate of soda . 1^ ct. per Ib. 507 of potash, medicinal, (decision 4117) 25 per ct. 464 -Bichromate of potash .3 cts. per Ib. 630 Bick irons , 45 per ct. 826 Bicycles, (decision 3283) 35 per ct. 838 Billiard and bagatelle balls, ivory or bone, (decision 4119).. . .50 per ct. 461 u chalk 20 per ct, 738 Binding, cotton 35 per ct. 877 "' leather 30 per ct. 750 " linen 40 per ct. " mixed materials, see note page 174. 797 " silk 50 per ct. 782 " wholly or in part of wool, worsted, or animal hair. 30 cts. per Ib. and 50 per ct. EXISTING LAWS AND DECISIONS. 189 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 630 Bird cages, brass or other metal * 45 per ct. 1068 Birds, land and water fowls free. 843 " dressed and finished, for millinery ornaments, (deci- sion 4290) 50 per ct. 843 " temporarily stuffed for millinery ornaments, (deci- sion 1454) . 25 per ct. 1067 " stuffed, (decision 1454) free. 875 " skins, tanned and dressed, (decision 695) 20 per ct. 1246 Biscuits 20 per ct. 1069 Bismuth free. 506 " salts of 25 per ct. 540 Bisque ware, plain white 55 per ct. 539 " " decorated 60 per ct. 829 Bits, saddlery 35 per ct. 630 " other, steel 45 per ct. 1 051 Bitter apple, (colocynth,) crude free. 508 " " otherwise than crude 10 per ct. Bitters, see Preparations and Liquors. 1058 Bitumen, crude free. 1058 " de India, (decision 4753) free. 1246 Bituminous substances, not specified, crude 10 per ct. 502 Black, bone- and ivory drop 25 per ct. 893 " Frankfort 20 per ct. 501 " lamp 25 per ct. 1179 " lead or plumbago (decision 491) free. 1179 " lead dust, (decision 491).. , free. 509 " " powder, (decision 491) 10 per ct. 1246 " paste, (decision 3632) 20 per ct. 1020 " salts, or aniline salts free. 1020 " tares ' free. 811 Blacking of all kinds 25 per ct. 579 Blacksmith's hammers and sledges, iron or steel 2 cts. per Ib. 812 Bladders, manufactures of 25 per ct. 1070 " crude, and all integuments of animals not spe- cially enumerated or provided for free. 1246 not crude, manufactured in part, (decision 152) 20 per ct. 930 " fish, or fish sounds "... .free. 611 Blades for table knives, (decision 1795) 35 per ct. 630 " " pocket knives, (decision 1 363) 45 per ct. 621 u " swords 35 per ct. * Musical bird cages, being cages containing figures of singing birds in- side, which, being attached by a mechanical contrivance to musical boxes, go through certain evolutions during the performance of the music, not classed as musical instruments, but dutiable according to the materials of which com- posed, (decision 3255.) 190 U. S. IMPORT DUTIES UNDER PABAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 501 Blanc fixe 25 per ct. Blanketing, woolen, in the piece, (decision 4271,) as manufactures of wool, see Woolens. " machine, see Belts, endless, (decision 625,) 777. Blankets, composed wholly or in part of wool, worsted or animal hair valued not over 30 cts. per Ib 10 cts. per Ib. & 35 per ct. over 30 cts. and not over 40 cts. per Ib. 12 cts. per Ib. & 35 per ct. over 40 cts. and not over 60 cts per Ib..l8 cts. per Ib. & 35 per ct. over 60 cts. and not over 80 cts. per Ib. . 24 cts. per Ib. & 35 per ct. over 80 cts. per Ib 35 cts. per Ib. & 40 per ct. Blankets, printers', as belts, endless, (decision 4612.) " gentionella, as manufactures of wool, (decision Oct. 23, 1857,) see Woolens. 798 Blank forms, printed matter, (decision 3941) . .25 per ct. Blanks, file, see Files. 748 Blay linens 35 per ct. 1033 Bleaching powder or chloride of lime free. 636 Blocks, last, wagon, oar, gun, headings and all like blocks or sticks, rough, hewed or sawed only, (decision 3593) 20perct. 647 same when finished 35 per ct. " die or blanks, see Steel. 648 " pipe and match, (decisions 3411-5307) 20 per ct. 948 Blood, dragon's free. 916 " dried free. Blooms, see Iron and Steel. 893 Blue, Berlin, Chinese and fig 20 per ct. " galls, as nutgalls. 507 " mass 25 per ct. 1246 " pulp (decision 4089) 20 per ct. 501 " Prussian 25 per ct. 466 " vitriol or sulphate of copper 3 cts. per Ib. 893 " wash 20 per cent. Boards, see lumber under title Wood. 1146 Boats, life, imported by societies free. 739 Bobbinet, cotton 40 per ct. Bobbin wire, see Wire. 790 Bookings, printed, colored, or otherwise. .15 cts. per sq. yd. & 30 per ct. 813 Bodkins, ivory, bone or horn (decision 4703) 30 per ct. 630 " iron, steel or other metal (decision 4703) 45 per ct. 557 Bohemian glassware 45 per cent. Boiler iron, tubes, flues, or stays, see Iron and Steel. 630 " bottoms, tin molded into shape (decision 2329) 45 per ct. 629 Bole, armenia (decision 3342) 20 per cent. 1071 Bologna sausages (decision 5472) free. EXISTING LAWS AND DECISIONS. 191 PARAGRAPH OF LAW RATE OP IMPOSING DUTY. DUTY. 578 Bolt blanks, iron or steel 2i cts. per Ib. 1072 Bolting cloths free Bolt rope, as cordage. 578 Bolts, iron, or steel, with or without threads or nuts, or bolt blanks 2f cts, per Ib. 630 " for doors, &c. brass, iron or other metal 45 pei* ct. " for construction and repair of vessels, see Vessels. 1197 " handle free. 1196 " shingle, heading, and stave free. 804 Bonbonnieres (decision 4268) 35 per ct. 813 Bone, all manufactures of, not specially enumerated or pro- vided for 30 per ct. 810 " beads , 50 per ct. 502 " black, the pigment known as, and ivory drop black and bone char, (decision 1879) 25 per ct. 1101 " cuttlefish free. 838 " dice, draughts, chessmen, chess balls and billiard and bagatelle balls 50 per ct. 918 " dust, and bone ash for manufacture of phosphate and fertilizers free. " whale, see Whalebone. 917 Bones, crude, not manufactured, burned, calcined, ground, or steamed free. 883 " or castenets (decision 2510) 25 per ct. Bonnets, see Hats. 1246 Bookbinders' agates (decision 3800) 20 per ct. 738 ' cloth (decision 3834) 35 per ct. 798 Books * and pamphlets, and all printed matter, illustrated or not, bound or unbound, not otherwise spe- cially enumerated or provided for 25 per ct. * " Books exported and bound abroad are liable to duty on their full value on their return. The assessment of duty cannot be restricted to the value of the binding done abroad," (decision 666.) " Books and tracts imported for distribution are subject to duty." (Decision of May 14, 1863.) u A distinction is made between books imported in good faith to be used by Sunday Schools, and books imported for distribution among the scholars thereof. In the one case, the books remain the property of the schools; in the other, they become the property of the scholars." (Decision 38.) The importation of books, copyrighted in the United States, without the consent of the owner of the copyright is prohibited when such reprints are imported collectors are to detain them without entry and notify the owners of such copyrights, provided they have filed their certificates of ownership. {Decisions 5342 and 5416.) 192 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF" IMPOSING DUTY. DUTY. 1073 Books bound or unbound, which shall have been printed and manufactured more than twenty years at the date of importation (decisions 3716-4006) free. " specially imported for use of United States, see United States. " specially imported for schools and societies, see Societies. " for State libraries (Regulations of 1857, page 598) free. 1076 " professional, of persons arriving in the United States (decision 1988) free. " as personal effect, see Effects, pocket, see Card Cases. 802 " scrap, paper chief value (decision 2109) 15 per ct. 877 " scrap, leather chief value (decision 2109) 30 per ct. 780 Boots and shoes, arctic, wool and India rubber (decision 1536) 40 cts. per Ib. and 35 per ct. 869 " " india rubber, including those having slight mixture of wool (decision 1536) 25 per ct. 877 " u leather 30 per cent. 797 " silk or silk chief value, no part wool, wor- sted, or animal hair 50 per ct. 780 " " wholly or part of wool, worsted or animal hair, (no allowance for weight of other component material) (decisions 3005-3023- 3393)as woolen clothing. . ..40 cts. per Ib. and 35 perct Boot web and webbing, see Webbing. 458 Boracic acid, pure 5 cts. per Ib. 458 " " commerial 4 cts. per Ib. 458 Borate of lime 3 cts. per Ib. 458 Borax, crude 3 cts. per Ib. 457 " refined 5 cts. per Ib. 1103 Bort or diamond dust free. 1208 Botany, specimens of, for cabinets or as objects of taste or science and not for sale free- " models or imitation of, dutiable according to the material (decision 1767.) 547 Bottles, green and colored glass bottles, vials, demijohns and carboys, (covered or uncovered,) pickle or preserve jars, plain, moulded or pressed, not cut, engraved, or painted, and not specially enu- merated or provided for, if empty 1 ct. per lb^ If filled, and not otherwise provided for, in addi- tion to the duty on the contents 30 per ct. EXISTING LAWS AND DECISIONS. 193 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Bottles, &c. Continued, 548 " and vials of flint and lime glass, plain, moulded or pressed, not specially enumerated or pro- vided for, if empty 40 per ct. if filled, and not otherwise provided for, shall pay in addition to the duty on the contents 40 per ct. 550 " all glass bottles and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty in addition to any duty chargeable on the contents, as if not filled, except as other- wise specially provided for. 549 " cut, engraved, painted or silvered, empty 45 per ct. if filled in addition to the contents 45 per ct. 557 " with metal faucet and glass siphon, (decision 4985). . .45 per ct. u earthenware, China or porcelain, see Earthenware. " of American manufacture exported filled and re- turned empty, see United States. 724 " containing sparkling wines, brandy and other spirituous liquors, (decision 4478) 3 cts. each. " if fancy bottles other than usual coverings, dui table according to the material, (decision 3589.) " containing malt liquors do not pay 3 cts. each, but as bottles provided for above, (decision 4190.) 722 ) " containing still wines and ginger ale or ginger 731 ) beer, no separate duty on the bottles. Bougies (surgical instruments,) dutiable according to the material. 815 Bouillons or cannetille, metal threads, file or gespinst, (decision 5642) 25 per ct. 645 Box (sugar) shocks 30 per ct. 1064 Box shooks exported and returned as boxes free. 647 Boxes, cheese, materials for hoops and bodies, (decision 2307) . . 35 per ct. 804 u fancy,* all (decisions 2864-2967) 35 per ct. 871 " japanned 40 per ct. 624 " gilt 35 per ct. 886 " papier mache, (decision 2864) 30 per ct. 630 " metal 45 per ct. 883 " musical, (decision 5195) see mus. insts 25 per ct. 645 " packing and packing box shooks, wood, (decision 3817) 30 per ct. 804 " paper 35 per ct. * All fancy boxes made of materials, the manufactures of which are specified in the tariff, should be classified under the special provisions for manufactures of those materials (decision 2864.) 194 U. S. IMPORT DUTIES UNDER PAKAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 624 Boxes, plated 35 per ct. 844 " shell (decisions 5002-5349) 35 per ct. 647 " of rose, satin or other woods, not packing 35 per ct. 797 " silk and artificial flowers, silk chief value, (deci- sion 5349) 50 per ct. " returned, empty, see United States. 1233 Box wood, unmanufactured free. 647 " " manufactures of 35 per ct. 630 Braces and bits, iron or steel 45 per ct. Braces as suspenders, which see. 873 Bracelets, jewelry 25 per ct. 856 " human hair, or hair chief value 35 per ct. 571 Brackets, iron, cast 1J ct. per Ib. 630 brass or other metal, except cast iron 45 per ct. (547 " wood 35perct. Brads, see Tacks. 738 Braids, cotton 35 per ct. 856 " human hair, or hair chief value 35 per ct. " for hats, bonnets and hoods, see Hats. 750 " linen 40 per ct. " mixed materials, see note on page 174. 797 " silk 50 per ct. 782 " wholly or in part of wool, worsted, or animal hair. 30 cts. per Ib. and 50 per ct. 1246 Bran and mill feed, (decision 4235.) 20 per ct. Brandy, see Liquors. 531 " coloring , ... 50 per ct. 630 Brass, articles, manufactures or wares, not specially enumerated or provided for, composed wholly or in part of brass, whether partly or wholly manufactured 45 per ct. 601 in bars or pigs H cts. per Ib. 630 " buttons 45 per ct. 601 " clippings If cts. per Ib. 73 " or mock jewelry, (decision 5161) 25 per ct. 601 " old H cts. per Ib. 839 " toys 35 per ct. 613 " types, (decision 1911) 25 per ct. 905 " fixtures for umbrellas 40 per ct. 513 Braunscheid oil, (decision 3528) 50 per ct. 1161 Brazil, or cream nuts free. 937 " paste free. 1080 " pebbles, for spectacles, rough free. 557 u pebbles, prepared for spectacles 45 per ct. u wood, see Wood. 600 Brazier's copper 35 per ct. 1078 Breccia, in blocks or slabs free. EXISTING LAWS AND DECISIONS. . 195 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 501 Bremen blue, (decision 1705) 25 per ct. Brewers compound, (decision 3484) as varnish. 544 Bricks and fire brick not specially enumerated & provided for . . 20 per ct. 544 " bath 20 per ct. 829 Bridjes and bits, (saddlery.) 35 per ct. Brilliants, cotton, as cotton cloth, (decision 246.) 1079 Brime free. Brimstone, as sulphur, which see. Brislings, as herrings, (decision 4805,) see Fish. 816 Bristles 15 cts. per Ib. 802 Bristol boards 15 per ct. 1246 Bristol stones 10 per ct. 1173 Britannia metal, old and fit only to be remanufactured free. 624 " ware 35 per ct. 434 British gum or burnt starch 1 ct. per Ib. 509 " lustre, (decision 491) .' 10 per ct. Broche shawls, see Shawls. 610 Brocade, as bronze powder, (decision 5530) 15 per ct. 1021 Bromine free. Bronze casts, specially imported for schools and societies, see Societies. 630 " all manufactures of 45 per ct. 612 " metal, or Dutch metal, in leaf 10 per ct. 629 " metal unmanufactured, (decision 1548) 20 per ct. 610 " powder, (decision 5530) 15 per ct. Bronzes, if works of art, see Art. 873 Brooches, if jewelry 25 per ct. 817 Brooms of all kinds 25 per ct. 496 Brown crystals, (decision 1035) 35 per ct. 851 " grease, (decision 1953) 10 per ct. " Hollands linen, see Flax, manufactures of. 501 " Spanish 25 per ct. 818 Brushes of all kinds, (decision 5519) 30 per ct. 839 u toy, (decision 569) 35 per ct. Bruyere, cotton for manufacture of artificial flowers, (deci- sion 5471,) see Feathers. 1051 Buchu leaves, crude free. 508 " " otherwise than crude 10 per ct. 630 Buckles, gold, silver or other metal 45 per ct. 873 " if jewelry 25 per ct. Buckrams, (decision 3096,) as cotton cloth 1246 Buckwheat, 42 Ibs. to bushel, (paragraph 148,) (decision 4984) i per ct. 1246 u flour 20 per ct. 196 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW ' RATE OF IMPOSING DUTY. DUTY. 1051 Buds, crude free. 508 " otherwise than crude 10 per ct. 864 Buffalo skins, as fur skins, dressed (decision 3351), 20 per ct. 849 " " made up into robes, (decision 3351) 30 per ct. 883 Bugles, musical instruments, (decision 5217) 25 per ct. 810 " or beads 50 per ct. 592 Building forms and other structural shapes, iron or steel. .! cts. per Ib. " stone, see Stones. 819 Bulbs and bulbous roots, not medicinal and not specially enumerated or provided for 20 per ct. 1051 " if medicinal and crude free. 508 u " " otherwise than crude 10 per ct. 630 Bullets 45 per ct 1081 Bullion, gold and silver free. 747 Bulrushes $15 per ton. Bunion plasters, (decision 357,) as manufactures of wool see Woolens. 778 Bunting 10 cts. per sq. yd. and 35 per ct. 1082 Burgundy pitch free. Burlaps, see Flax, manufactures of. 434 Burnt starch 1 ct. per UK 1083 Burr stone, in blocks, rough or unmanufactured, and not bound up in mill stones free. 820 u " manufactured or bound up into mill stones, (decision 4714) 20 per ct. Busts, see Art. 611 Butcher's knives and steels, (decisions 199-1626-5413) 35 per ct. 671 Butter and substitutes therefor 4 cts. per Ib. 716 " apple (see also paragraph 715) 35 per ct. 1246 " cocoa, (decision 2506) 20 per ct. 549 Button centres, colored glass, (decision 3458) 45 per ct. 796 " lastings, mohair cloth, silk twist, or other manu- factures of cloth, woven or made in patterns of such size, shape or form, or cut in such manner as to be fit for buttons exclusively, (decisions 3084-4394.) 10 per ct. 821 Buttons and button moulds not specially enumerated or pro- vided for not including brass, gilt or silk but- tons, (decisions 3693-4316) 25 per ct. 821 " bone, horn, ivory, or vegetable ivory, (decision 4346) . .25 per ct. 630 u brass 45 per ct. 821 " china 25 per ct. 873 " collar, cuff or sleeve, mock or real jewelry, (deci- sion 5315) 25perct. 624 " gilt 35perct. EXISTING LAWS AND DECISIONS. 197 PARAGRAPH OF LAW RATE OF I3IPOSING DUTY. DUTY. 821 Buttons, gutta percha . 25 per ct. 821 " and button rims, glass, (decision 5511) 25 per ct. 797 " silk 50 per ct. 821 " steel or iron 25 per ct. 821 pearl or shell 25 per ct. 821 wood 25 per ct. 782 " or barrel buttons, or buttons of other forms for tas- sels or ornaments, wrought by hand or braided by machinery, wholly or in part of wool, worsted or animal hair 30 cts. per Ib. and 50 per ct. 578 Butts and hinges, iron or steel 2^ cts. per Ib. 746 " jute $5 per ton. c. 1084 Cabinets of coins, medals and all other collections of anti- quities (see foot note to antiquities) free. 1208 Cabinets, specimens of natural history botany and miner- alogy, when imported for cabinets, or as objects of taste or science, and not for sale free. Cabinet ware and wood, see Furniture and Wood. 630 Cable cores, telegraph, gutta percha and copper (decision 3008) 45 per ct. Cables, see Cordage and Iron Chains. Cacoa, see Cocoa. 513 Cachous aromatic 50 per ct. 1022 Cadmium free. 1163 Cake, oil free. 489 " niter, crude or refined 20 per ct. 1246 Cakes and crackers 20 per ct. 1246 u yeast 20 per ct. 977 Cajeput oil free. 1023 Calamine free. 1051 Calamus root, peeled (decision 1279) crude free. 508 " otherwise than crude 10 per ct. 475 Calcined magnesia 10 cts. per Ib. 1132 Calf's hair, cleaned or uncleaned, and unmanufactured free. " " goods, see Woolens. 1203 Calfskin, dried, salted or pickled free. 875 u tanned or tanned and dressed 20 per ct. 936 Calisaya bark free. ~)()7 Calomel 25 per ct. Cambrics, as cotton cloth. 198 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OP IMPOSING DUTY. DUTY. 1132 Camel's hair, raw or unmanufactured free. u goods, see Woolens. 1132 " " noils (decision 2447) free. 861 " pencils 30 per ct. 1246 Cameos, rough 10 per ct. 1246 " other than rough 20 per ct. 430 Camphor, refined 5 cts. per Ib. 938 -" crude free. 1175 Canary seed free. 965 " weed as orchil free. Candelabras (decision 3347) as chandeliers. 1051 Candle nuts (decision 1958) free. 1246 " residuum (decision 5091) 20 per ct. 822 Candles and tapers of all kinds 20 per ct. 630 " carbon, brass, charcoal and chalk (decision 4815) 45 per ct. 630 Candlesticks, brass, gold, silver or other metal 45 per ct. 624 " plated or gilt ..35perct. 540 china or earthenware, plain 55 per ct. 539 " " " decorated 60 per ct. Candy, see Confectionery. 1051 Canella alba bark, crude free. 508 " u " otherwise than crude 1 per ct. 1227 Canes and sticks for walking, in the rough, or no further manufactured than cut into suitable lengths (decision 4345) free. 823 " " " for walking, finished 35 per ct. 823 " " " " unfinished (decision 4505) 20 per ct. 890 " containing pipes (decision 3692) 70 per ct. 1081 " bamboo reeds not further manufactured than cut into suitable lengths for walking sticks or canes free. Canned goods, see Prepared Meats, &c. 815 Cannetilla or bullions, metal threads, file or gespinst (decision 5642) 25 per ct. Cans containing fish free of duty, see foot note to Fish. " made of imported material entitled to drawback, see paragraph 383. " tin, exported and returned, see United States. 1051 Cantharides (Spanish flies) crude free. 508 otherwise than crude 10 per cent. Canton flannels as cotton cloth (decision 3422.) 797 " crapes, silk 50 per ct. Canvas, see Flax, manfs. of. Caoutchouc, see India Rubber. 1051 Cape gum, crude free. 508 " " otherwise than crude 10 per ct. EXISTING LAWS AND DECISIONS. 19$ PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 698 Capers, (pickles) 35 per ct. 888 Caps, percussion-(decisions 3846-5478) 40 per ct. Caps, as Hats. Capsules, see Preparations. 1051 Caraway seed, crude free. 508 " otherwise than crude 10 per ct. 978 " oil free. 616 Carbines as fire arms 25 per ct. 1009 Carbolic acid (decision 2587) free. 1246 kt " sheep wash (decision 2426) 20 per ct. 919 Carbon, animal, fit for fertilizing only free. 502 *' as bone black 25 per ct. " candles, see Candles. 497 " gas retort (decision 5050) 20 per ct. 451 Carbonate of ammonia 20 per ct. 101 8 " " baryta, or witherite free. 474 ' " magnesia (medicinal) 5 cts. per Ib. 1035 " " magnesia, native mineral or magnesite free. 477 " potash, crude or fused (decision 5096) 20 per ct. 506 " " soda 25 per ct. 1046 " strontia, mineral free. Carboys, see Bottles. " returned, see United States. 894 Carbuncles, not set 10 per ct. 1246 Carcasses, dressed for food (decision 2325) |0 per ct. 1051 Cardamon seed, crude free. 508 " otherwise than crude 10 per ct. 824 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 35 per ct. 797 if silk and artificial flowers, silk chief value (de- cision 5349) 50 per ct. 825 " clothing 25 cts. per sq. ft. ' when manufactured from tempered steel wire 45 cts. per sq. ft. 630 Carding machinery (decision 1136) 45 per ct. 802 Card board screens (decision 5569) 15 per ct. 802 Cards, blank 15 per ct. 798 " business, printed (decision 3941 ) 25 per ct. 892 " playing 100 per ct. 892 " " partially manf'd (decision 3270) 100 per ct. 798 " picture and printed (decision 4719) 25 per ct. 802 " visiting, blank 15 per ct. 798 " " printed 25 per ct. 200 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 506 Carlsbaden salts (decision 2817) 25 per ct. 501 Carmine, lake (decision 4323) 25 per ct. Carnelian, see Cornelian. Carpeting, slipper, see Woolens. Carpets, carpeting, mats and rugs, viz : 789 Angola (decision 1463) as two ply ingrain. .8 cts. per sq. yd. and 30 per ct. 783 Aubusson and Axminister 45 cts per sq. yd. and 30 per ct. 785 Brussels 30 cts. per sq. yd. and 30 per ct. 787 " tapestry, printed on the warp or other- wise 20 cts. per sq. yd. and 30 per ct. 783 chenille 45 cts. per sq. yd. and 30 per ct. 836 cork (decision 1436) ; , 25 per ct. 792 cotton (decision 3390) 40 per ct. 792 felt (decision 1011) 40 per ct. 792 flax 40 per ct. 791 hemp or jute 6 cts. per sq. yd. moquette (decision 2638) as Axminister. 784 Saxony, Wilton and Tournay velvet 45 cts. per sq. yd. & 30 per ct. 789 two-ply ingrain 8 cts. per sq. yd. and 30 per ct. 788 treble ingrain and three-ply 12 cts. per sq. yd. & 30 per ct. 786 velvet, patent and tapestry, printed on the warp or otherwise 25 cts. per sq. yd. and 30 per ct. 784 Velvet Tournay 45 cts. per sq. yd. and 30 per ct. 788 Venetian, worsted chain 12 cts. per sq. yd. and 30 per ct. 789 yarn 8 cts. per sq. yd. and 30 per ct. 784 Wilton 45 cts. per sq. yd. and 30 per ct. 792 of wool, flax or cotton, or parts of either, or other material, not otherwise specified 40 per ct. 783 woven whole for rooms 45 cts. per sq. yd. and 30 per ct. 792 mats, rugs, screens, covers, hassocks, bedsides, and other portions of carpets or carpeting, shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or de- 1 scription. 790 druggets and bocking, printed, colored or other- wise 15 cts. per sq. yd. and 30 per ct. 792 mats not exclusively of vegetable material, screens, hassocks and rugs * 40 per ct. 846 floor mats and matting exclusively of vegetable sub- stances 20 per ct. Carraway, see Caraway. * Rugs sufficiently large to cover an ordinary room, dutiable as " carpets woven whole for rooms " (decision 2577.) EXISTING LAWS AND DECISIONS. 201 PAKAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 826 Carriages and parts of not specially enumerated or pro- vided for, (decisions 3283, 3872) 35 per ct. furniture for, see Saddlery. Cars, repairs and refurnishing of new cars, running be- tween Canada and United States, (decisions 648- 4239 and 5093) free. 592 Car truck channels, iron or steel 1 J ct. per Ib. 630 Cartridges and cartridge shells, (decision 3846) 45 per ct. 611 Carvers, (cutlery) 35 per ct. 1051 Cascarilla bark, crude free. 508 " " otherwise than crude 10 per ct. Cashmere shawls, see Shawls. Cassimere, see Woolens. 645 Casks and barrels, empty 30 per ct. " " returned, see United States. Cassava or cassada or tapioca free. " flour, (decision 3161) free. Cassia, cassia buds, cassia vera, unground free. " ground or powdered 5 cts. per Ib. " fistula, crude drug free. " oil, (decision 4039) free. Cassocks, (decision 4435,) not regalia, dutiable according to the material. 883 Castenets or bones, (decision 2510) 25 per ct. Castings of iron, see Iron Castings. " " steel, see Steel Castings. 41 Casts of plaster, not works of art, (decision 2544) 55 per ct. " " marble, bronze, alabaster or plaster of Paris, spe- cially imported for schools or societies, see So- cieties, if works of Art, see Art. 431 Castor beans or seeds, 50 Ibs. to bushel 50 cts. per bushel. 432 " oil 80 cts. per gall. 1085 " or castoreum free. 630 " for furniture, iron, brass or other metal. .' 45 per ct. 541 " earthy substance 55 per ct. " or cruets, dutiable according to the material, but see Plated Ware. 946 Catechu or cutch free. 902 Catgut, all strings of, or any other like material, other than for musical instruments, (decision 4987) 25 per ct. 1087 " or whip gut, unmanufactured free. 1086 t " strings, or gut cord, for musical instruments free. 698 Catsup 35 per ct. Cattle, neat and hides of, see paragraph 407. 14 202 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY, Cattle, other, see Animals. 700 Cauliflowers, in natural state, or in salt or brine (decision 5093) 10 per cL 488 Caustic or hydrate soda, (decisions 4066-4118) 1 ct. per Ib. 477 " potash 20 per ct. 697 Caviare, fish eggs, (decision 2372) 25 per ct, 999 Cayenne pepper, unground free. 510 u u ground or powdered 5 cts. per Ib. Cedar wood, see Wood. 980 Cedrat oil or citron free. 879 Celery seed, (decision 1903) 20 per ct. Cement, copper, see Copper. 459 " Roman, Portland and all others 20 per ct. 506 Cene oil 25 per ct. Central fire cases, see Cartridges. Cerates, medicinal, see Preparations. 1007 Ceresia, as fossil wax, (decision 2703) free. 1024 Cerium free. 496 Ceruleine, (decision 5113) '. 35 per ct. 630 Chafing dishes, copper, tin, or other metal .45 per ct. 624 " plated 35 per ct, 630 Chains, copper, not jewelry or toys 45 per ct. 829 " for saddlery 35 per ct. 873 " gutta percha, (jewelry) 25 per ct. 855 " " u (if not jewelry)... 35 per ct. 856 " human hair or hair chief value 35 per ct. " iron, see Iron Chains. 873 " jewelry, real or mock 25 per ct. 839 " if toys, (decision 3208) 35 per ct. 624 " plated or gilt (if not jewelry) . 35 per ct. " steel, see Steel Chains. Chairs, as Furniture. 574 " railway, (decision 276) 1J ct. per Ib. 461 Chalk, billiard 20 per ct. 461 " prepared, precipitated, French, red, and all other chalk preparations not specially enumerated, (decision 5374) , 20 per ct. 1026 " unmanufactured free. 461 " white 20 per ct. Champagne, see Liquors. 875 Chamois skins, dressed and finished 20 per ct. 1051 Chamomile flowers, crude free. 508 " k ' otherwise than crude 10 per ct. 981 " " oil of free. 630 Chandeliers, metal and cut glass 45 per ct. EXISTING LAWS AND DECISIONS. 203 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 624 Chandeliers, plated or gilt 35 per ct. 539 " china or earthenware, decorated 60 per ct. 1058 Chapapote, or Mexican asphaltum (decision 4867-) free. 592 Channels, and car truck channels, iron or steel 1 J ct. per Ib. 940 Charcoal free. 539 Charms, of decorated china or earthenware 60 per ct. 873 " other, if jewelry 25 per ct. 798 Charts 25 per ct. 1073 " which shall have been printed and manufactured more than twenty years at the date of importation free. 1074 ( " imported for United States, see United States. " specially imported for schools and societies, see Societies. 873 Chatelaines (decision 1624) 25 per ct. Checks, cotton or linen, see Cotton cloth, or Flax, manfs. of. 838 Checkers, ivory or bone 50 per ct. 647 " wood 35 per ct. 670 Cheese, (decision 1727) 4 cts. per Ib. " box materials, see Boxes. 1178 Chemical apparatus and parts of; platinum unmanufac- tured, vases, retorts free. 1009 purposes, acids for, not specially enumerated or provided for free. 506 " compounds and salts, by whatever name known, not specially enumerated or provided for 25 per ct. " earthenware (decision 2377-3845) as Earthen- ware. 557 " glassware .45 per ct. Chenille, trimmings, dutiable according to the material. Cheroots, see Cigars. 1119 Cherries, green or dried, as fruit (decision 3162) free. 715 Cherry juice, (decisions 3672-5326) 20 per ct. 838 Chessmen and chessballs, ivory or bone 50 per ct. 647 " " " wood 35perct. 498 Chestnut, extract of, (decision 3412) 10 per ct. 719 Chestnuts 2 cts. per Ib. 683 flour of, (decision 3385) 2 cts. per Ib. 1051 Chia seed, crude free. 508 " " otherwise than crude 10 per ct. 507 Chian turpentine (decision 4701) as medicinal, oleo-resin 25 per ct. 1051 " if crude (decision 5114) free. 702 Chickory root, ground or unground, burnt or prepared, (decision 4358) 2 cts. per Ib. 702 " paste (decision 1509). 2 cts per Ib. Chili peppers, as Pepper, which see. 204 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 545 Chimney pieces of slate 30 per ct. 882 " " marble 50 per ct. 512 China clay, or kaoline, (including China stone, decision 5367).. $3 per ton. 540 China porcelain, parian and bisque wares. plain white and not ornamented or decorated in any manner 55 per ct. 539 if painted, printed, or gilded, or otherwise deco- rated or ornamented in any manner, including plaques, ornaments, charms, vases and statuettes. .60 per ct. 873 " jewelry (decision 5161) 25 per ct. 539 " settings for jewelry (decision 4971) 60 per ct. 765 " grass yarn or thread (decision 3621) 35 per ct. 765 " " noils (decision 3470) 35 per ct. 765 " " manufactures of, not specially s enumerated or provided for 35 per ct. 1051 " root, crude free. 508 " " otherwise than crude 10 per ct. 839 " toys and dolls (decisions 4384-4988) 35 per ct. Chinchards, as sardines (decision 1382) see Fish. Chinchona, see Cinchona. 893 Chinese blue ' 20 per ct. 1007 " wax (decision 2225) free. Chip hats, bonnets & hoods, & chip materials for, see Hats. 630 Chisels 45 per ct. 506 Chlobarium (decision 763) 25 per ct. 507 Chloral hydrate, medicinal preparation (decision 1962) 25 per ct. 506 Chlorate of barytes (decision 2117). 25 per ct. 478 " " potash 3 cts. per Ib. 1033 Chloride of lime, or bleaching powder free. 506 " " zinc (decisions 4440-4526) 25 per ct. 518 Chloroform 50 cts. per Ib. 630 Chlorometers, (but see paragraph 889) 45 per ct. 705 Chocolate (decision 5512) 2 cts. per Ib. 705 " sweetmeats (decision 3569) 2 cts. per Ib. 628 Chromate of iron or chromic ore , 15 per-ct. 501 u " lead, (chrome yellow) 25 per ct. 463 " " potash 3 cts. per Ib. 462 Chromic acid 15 per ct. 628 " ere or chromate of iron 15 per ct. 630 Chromographs, (decision 4442) , .45 per ct. 798 Chromos, (decisions 3822-3941-4767) 25 per ct. 827 Chronometers, box or ship's and parts of 10 per ct. 1009 Chrysamic acid, (decision 5147) free. 496 Chrysoidine (decision 3927) 35 per ct. Chrysolites, see Minerals. EXISTING LAWS AND DECISIONS. 205 PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Church furniture, dutiable according to the material, (decision 4312.) regalia, see Societies. Cicuta, see Conium Cicuta. 715 Cider 20 per ct. 890 Cigar cases, (decision 2667) 70 per ct. 890 " lighters, (decision 3067) 70 per ct. " stands, and smoker's tables (decisions 2746-4559) dutiable according to material and not as smoker's articles. 513 Cigarettes, medicinal, but proprietary (decision 3080) 50 per ct. 507 " asthma, (decision 1646) 25 per ct. 806 Cigarette paper, (decision 1799) in sheets and reams 25 per ct. 890 " papers, (decision 1732) 70 per ct. 659 Cigars, cigarettes, and cheroots of all kinds, * $2.50 per Ib. and 25 per ct. paper cigars and cigarettes, including wrappers, same duty as cigars. 324 Internal Revenue Tax in addition, 401 cigars and cheroots $3 per 1000. cigarettes weighing not over 3 Ibs. per 1000 50 cts. per 1000. " over 3 Ibs. per 1000 $3 per 1000. 377 Provided that cigars shall be packed in boxes, not before used for that purpose, containing respec- tively, 25, 50, 100, 200, 250 or 500 cigars each. 377 Provided further, that cigarettes shall be put up in packages or parcels containing 10, 20, 50, or 100 cigarettes each. 68 Provided further, that no cigars shall be im- ported unless the same are packed in boxes of not more than 500 in each box, and no entry of any imported cigars shall be allowed of less quantity than 3000 in a single package. Cigar- ettes and cheroots to be imported in not less quantity than 3000 (decision 1306.) 936 Cinchona barks, or barks used in manufacture of quinia free. 1044 Cinchonidia, and sulphate and salts of quinia free. 1051 Cinchona root, crude free. 508 " otherwise than crude : ... 10 per ct. 941 * Cinnamon, and chips of, unground free. 510 ground or powdered 5 cts. per Ib. 979 " oil free. 1032 Citrate of lime free. 506 " " magnesia 25 per ct. * Dealers in cigars to pay Special Taxes, see paragraphs 316 to 319 and 399. 206 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 506 Citrate of soda 25 per ct. 428 Citric acid 10 cts. per Ib. 1119 Citron, green, ripe or dried free. 716 " preserved 35 per ct. 980 " oil, as cedrat free. 982 Citronella or lemon grass oil free. 922 Civit, crude free. 983 " oil free. Clapboards, see Wood. 630 Clasps, iron, brass, or other metal 45 per ct. 873 " if jewelry 25 per ct. 512 Clay, china, or kaoline $3 per ton. Claystone (decision 1055) see Minerals. 511 Clays, or earths, unwrought or unmanufactured, not spe- cially enumerated or provided for $1.50 per ton. 512 " " " if wrought or manufactured $3.00 per ton. 1026 . Cliff stone, unmanufactured (decision 5452) free. 630 Clippers, horse (decision 5327) '. .45 per ct. 601 Clippings, from brass or Dutch metal H ct. per Ib. 600 " " copper 3 cts. per Ib. " " new iron (decisions 568-1986) not scrap iron, but dutiable according to the class of iron from which taken. Cloaks, see Clothing. 630 Cloak pins, iron, brass, steel or other metal 45 per ct. 828 Clocks and parts of (decision 4160) * 30 per ct. 630 Cloisonne enamelled vases (decision 4061) 45 per ct. 765 Cloth, bamboo 35 per ct. 1072 " bolting free. 738 " book-binders and tracing (decision 3834) 35 per ct. " button, see Button lasting, &c. " cotton,. see Cotton Cloth. 738 " emery 35 per ct. " floor, see Oil Cloth. 765 " grass 35 per ct. " gunny, see Gunny Cloth. 859 " hair, known as crinoline cloth 30 per ct. 860 " " known as hair seating (decisions 1877-3597)..30 cts. per sq. yd. 859 " " other than above 30 per ct. 867 " India rubber (decision 2614) 30 per ct. " Italian, see Woolen dress goods. * Side ornaments (vases, candelabras, figures, &c.) for clocks, but not attached to them, cannot be classified as parts of clocks, but dutiable accord- ing to the material of which composed, (decision 1487.) EXISTING LAWS AND DECISIONS. 207 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 748 Cloth, jute, for furniture (decision 8744) 35 per ct. " lineu, see flax, manufac'tures of. " oil, see Oil Cloth. 797 " " silk 50 per ct. 754 " water proof, not otherwise provided for (decision 4192). 40 perct. " wire, see Wire cloths. 776 " woolen, valued not over 80 cts. per Ib. .35 cts. per Ib & 35 per ct. 776 " " valued over 80 cts. per Ib 35 cts. per Ib. & 40 per ct. Clothing, card, see Card clothing. Clothing, viz : 780 ready made clothing, and wearing apparel of every description, not specially enumerated or provided for, composed wholly or in part of wool, worsted, or animal hair, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, (except knit goods. ) 40 cts. per Ib. and 35 per ct. 781 cloaks, dolmans, jackets, talmas, ulsters or other outside garments for ladies' and childrens' apparel and goods of similar description, or used for like purposes, com- posed wholly or in part of wool, worsted, or animal hair, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, (except knit goods) 45 cts. per Ib. and 40 per ct. 738 cotton or cotton chief value 35 per ct. " if knit, lace or embrodiered, see these titles under Cotton. knit of wool, worsted, or animal hair, see Woolen Knit, linen, see Flax, manufactures of. mixed materials, (except wool, worsted, or animal hair,) dutiable according to the material of chief value, see note on page 174. 797 silk, or silk chief value 50 per ct. 814 hats, bonnets and hoods of any material, (except hats of wool) 30 per ct. of persons arriving in the U. S., see Effects. 942 Cloves and Clove stems, unground free. 510 " ground or powdered 5 cts. per Ib. 506 " oil of 25 per ct. 751 Cluny lace, (decision 1615) 30 per ct. 826 Coaches, and parts of, not specially enumerated or provided for (decisions 3283-3872) 35 per ct. Coach furniture, see Saddlery.. 1088 Coal, anthracite free. 831 " bituminous and shale, 28 bushels of 80 Ibs. each to the bushel or 2240 Ibs 75 cts. per ton. 208 U. S. IMPORT DUTIES UXDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Coal, drawback of 75 cts. per ton, allowed on all bitumi- nous coal used for fuel on steam vessels, engaged in coasting or foreign trade. * 831 " cannel, (decision 787) 75 cts. per ton. 832 " coke 20 per ct. " screenings and dust, as slack or culm, (decisions 2363-3952-4044.) 830 u slack or culm, such as will pass through ^ inch screen (28 bushels of 801bs. each to the bushel or 2240 Ibs) 30 cts. per ton. 831 " shale, anthracite, (decision 5308) 75 cts. per ton. 1089 " stores of American vessels, but none shall be unloaded free. 630 " hods of brass, iron or other metal 45 per ct. ". oil, see Oils and Coal Tar product. 497 Coal-tar, all preparations of, not colors or dyes, not spe- cially enumerated or provided for 20 per ct. 496 " colors or dyes, all, by whatever name known and not specially enumerated or provided for .... 35 per ct. 494 " crude 10 per ct. 495 " products of, such as naphtha, benzine, benzine zole, dead oil and pitch 20 per ct. Coat linings, woolen, see Woolen Dress Goods. 797 " " silk 50perct. 465 Cobalt, oxide of 20 per ct. 1025 " metallic arsenic free. 1025 " crystals, (decision 3168) free. 465 " oxide of 20 per ct. 1090 " ore of free. 943 Cocculus indicus free. 923 Cochineal free. 501 lake (decision 4323) . 25 per ct. 1091 Cocoa, or cacao, crude free. 1246 " butter, (decision 2506) 20 per ct. 1091 " fiber, leaves and shells of, (decision 2780) free. 706 " prepared or manufactured 2 cts. per Ib. 706 " sweetmeats, (decision 3569) 2 cts. per Ib. 846 u matting, slight mixture of wool, (decision 1050) 20 per ct. 846 " mats 20 per ct. 792 " mats not exclusively of vegetable material 40 per ct. 1161 Cocoanuts free. 994 " oil of free. * Drawback allowed on coal used by steam vessels in the foreign trade is. applicable to foreign, as well as American vessels. Dept. letter to Baltimore,. April 2, 1883. EXISTING LAWS AND DECISIONS. 209 PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 1200 Cocoons, silk free. Codfish, see Fish. 930 " sounds or bladders free. 744 Codilla , (tow of Flax or hemp) . . . . $10 per ton. 764 Cod-lines, hemp, (decision 1358) 35 per ct. 507 Cod-liver oil, (decision 3611,) medicinal, see foot note to fisheries 25 per ct. 513 " proprietary preparations of , 50 per ct. 1092 Coffee free. 704 " substitutes for, acorns and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as substitutes therefor, not specially enumerated or provided for, (deci- sion 4564) 2 cts. per Ib. 702 " chicory root, ground or unground, burnt or pre- pared 2 cts. per Ib. 1246 " extract of 20 per ct. 630 " mills, wood and metal, or metal 45 per ct. Cognac, see Liquors. 527 " oil of, or oenantic ether $4 per oz. 1093 Coins, gold, silver and copper free. 600 " old copper, (decision 3248,) not used as current money 3 cts. per Ib. 1084 " cabinets of, medals and other collections of anti- quities, (see note to antiquities) free. 1094 Coir, (decision 2780) .free. 1094 " yarn free. " matting and mats, see Cocoa. 832 Coke 20 per ct. 501 Colcothar, dry, oxide of iron, (decision 4914,) also see para- graph 893 25 per ct. 513 Cold cream, a cosmetic 50 per ct. Collars, dutiable according to the material, also see Lace. Collections of antiquities etc., see antiquities. Colleges, articles specially imported for, see Societies. 519 Collodion and all compounds of pyroxyline, by whatever name known, (decision 5477) 50 cts. per Ib. 519 rolled or in sheets, but not made into articles. . .60 cts per Ib. 519 when in finished or partly finished articles. 60 cts. per Ib. and 25 per ct. 1051 Colocynth, or coloquintida, or bitter apple, crude. 508 same, otherwise than crude 10 per ct. 514 Cologne water and alcholic perfumery $2 per gall, and 50 per ct. 531 Coloring for brandy (decision 721) 50 per ct. 531 " " beer (decision 3732) 50 per ct. 210 U. S. IMPORT DUTIES UNDEK PAEAGEAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Colors, see Paints. 1051 Colts' foot (drug,) crude free. 508 " " otherwise than crude 10 per ct. 1051 Columbo root, crude free. 508 " otherwise than crude 10 per ct. 592 Columns and posts, or parts or sections of, iron or steel. . .! cts. per Ib. 443 Colza oil, (decision 2604,) as rape seed oil 10 cts. per gall. 833 Combs of all kinds 30 per ct. 630 " curry 45 per ct. 716 Comfits, fruits preserved, (decisions 4339-5041) 35 per ct. 1186 Communion service, (decision 450) as regalia free. 889 Compasses, mariner, (decision 1606) 35 per ct. 630 or dividers, brass or other metal 45 per ct. 647 " wood 35 per ct. 898 Composition tops for furniture 35 per ct. 834 of glass or paste, when not set 10 per ct. 873 " " when set as jewelry 25 per ct. Compounds, see Liquors and Preparations. 690 Condensed or preserved milk 20 per ct. 849 Coney plates, (decision 4201) 30 per ct. 656 Confectionery, sugar candy, not colored 5 cts. per Ib. 57 all other, not specially enumerated or pro- vided for, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at 30 cts. per Ib. or less * 10 cts. per Ib. 658 valued over 30 cts. per Ib., or when sold by the box, package, or otherwise than by thelb SOperct. 1051 Conium cicuta, or hemlock, seed and leaf, crude free. 435 same, extract of 10 per ct. Conserves, medicinal, see Preparations. 1051 Contrayerva root free. 508 " " otherwise than crude 10 per ct. 1051 Copal gum, crude free. 508 " " otherwise than crude 10 per ct. * Colored candy as known, bought, and sold by the trade, is candy which derives its color from some pigment or coloring matter mingled with it for that purpose. Candy colored incidentally from the use of the flavoring material is not considered colored candy, (decision 5562.) EXISTING LAWS AND DECISIONS. 211 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 600 Copper, all manufactures of, or of which copper shall be a component of chief value, not specially enume- rated or provided for * 35 per ct. 630 " all articles, manufactures, or wares not specially enumerated or provided for, composed wholly or in part of copper, whether partly or wholly manufactured. * 45 per ct. 506 " acetate of 25 per ct. 630 " bolts 45 per ct. " for construction and repair of vessels, see ' Vessels. 600 " bottoms 35 per ct. 600 " braziers', in rolled plates 35 per ct. 600 black or coarse, on each pound of fine copper con- tained therein, (decision 4529) 3 cts. per Ib. 600 " cement, on each pound of fine copper contained therein 3i cts. per Ib. 600 " clippings from new 3 cts. per Ib. 1093 " coins, see also paragraph 1084 free. 600 " " old, (decision 3248) not used as current money 3 cts. per Ib. 600 " composition metal, copper chief value, not specially enumerated or provided for 3 cts. per Ib. " medals, (see also paragraph 1084) free. " nails ,, 45 per ct. " old fit only for remanufacture 3 cts per Ib. " old, taken from the bottom of American vessels, compelled by marine disaster to repair in foreign ports free. 600 " ores, on each pound of fine copper contained therein 2|- cts. per Ib. 600 " plates, bars, ingots. Chili or other pigs, and in other forms, not manufactured or enumerated. . . .4 cts. per Ib. 600 " in rolled plates, called braziers' copper, sheets, rods and pipes 35 per ct. 600 " regulus of, and black or coarse copper and copper cement on each pound of fine copper contained therein, (decision 4529) 3i cts. per Ib. " sheathing, see Metals. 630 " spikes .45 per ct. L050 " subacetate of, or verdigris free. 466 " sulphate of, or blue vitriol 3 cts. per Ib. * As these provisions are apparently in conflict, see last paragraph of Note on page 174. 212 tJ. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 1096 Copper," for U. S. mint free. 630 " wire 45 per ct. 467 Copperas, or sulphate of iron 3-10 ct. per Ib. 799 Copy books, blank, for press copying 20 per ct. 799 " " other, if blank 20 per ct. 1097 Coral, marine, unmanufactured free. 835 " cut, manufactured, or set 25 per ct. 810 " beads, if not jewelry 50 per ct. 758 Cordage, or cables, tarred 3 cts per Ib. 759 " manila, untarred 2| cts. per Ib. 760 " all other untarred 3^ cts. per Ib. 764 Cord, sash, hemp, (decision 487) 35 per ct. Cordials, see Liquors. " medicinal, see Preparations. Cordonnet, see Silk. * 738 Cords, cotton or cotton chief value 35 per ct. 750 " linen or linen chief value 40 per ct. 797 " silk, or silk chief value 50 per ct. 782 " wholly or in part of wool, worsted, or animal hair. 30 cts. per Ib. & 50 per ct. 739 Cords and tassels, cotton 40 per ct. 750 " linen or linen chief value 40 per ct. " mixed materials, see note on page 174. 797 " silk or silk chief value 50 per ct. 782 " wholly or in part of wool, worsted, or animal hair 30 cts. per Ib. & 50 per ct. " for carriages, see Saddlery. 1051 Coriander seed, crude free. 508 " " otherwise than crude 10 per ct. 836 Corks and cork bark, manufactured 25 per ct. 1098 Cork wood, or cork bark, unmanufactured (decision 1130) free. 836 " carpeting (decision 1436) 25 per ct. 836 " pictures (decision 527) 25 per ct. 836 " soles for shoes 25 perct. 839 u toys 35 per ct. 1246 Cornelian 10 per ct. 873 " jewelry (decision 803) 25 per ct. 883 Cornets and parts of, (decision 4453) 25 per ct. 839 " if toys , 35 per ct. 677 Corn, Indian or maize, 56 Ibs. to bushel, (paragraph 148) 10 cts. per bushel. * Silk cordonnet, all threefold threads of spun silk imported, which may be used as sewing silk should be classified as sewing silk, when of sufficient strength for sewing, (decisions 3900-3798.) EXISTING LAWS AND DECISIONS. 213 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 679 Corn meal, 48 Ibs. to bushel 10 cts per bushel. u plasters part wool, (decision 357) as manufactures of wool, see Woolens. 683 Corn starch 2 cts. per Ib. 679 " " residuum (decision 2700) 10 cts. per bushel. 507 Corrosive sublimate 25 per ct. 738 Corsets, of whatever material composed 35 per ct. Corset wire, see Wire. 1107 Corundum ore (decision 1374) free. Corporations, articles specially imported for, see Societies. 513 Cosmetics 50 per ct. 1230 Costumes of Actors arriving in the United States (de- cisions 4686-4721) free. Cot bottoms, linen, see Linens under title Flax. Cotton azotique or gun cotton, see Powder. Cottonades, as cotton cloth. 1099 Cotton free. " articles composed of cotton mixed with other mate- rials, see note " Mixed Materials," page 174. u bagging for, see Bagging. " bed tickings, as cotton cloth. 739 " bobbinet 40 per ct. 738 " bindings 35 per ct. 738 " braids 35 per ct. 738 " braces 35 per ct. " brilliants, as cotton cloth (decision 246.) " buckrams, (decision 3096) as cotton cloth. " cambric, as cotton cloth (decision 246.) " canton flannels, as cotton cloth. " cretonnes (decision 4558) as cotton cloth. 814 " caps .'. 30 per ct. " carpets, see Carpets. 738 " clothing * 35 per ct. " if knit, lace or embroidered, see these titles following. * Lace wearing apparel such as fichus, collars and other similar articles for ladies use, which are manufactured into the form of fichus and collars origi- nally by the lace maker and pass irom the hands of the lace makers, without further manufacture or addition, into a condition fit for actual wear, are re- garded by the Department as " laces" dutiable according to their classifica- tion and character of their component materials, (decision 5534.) 214 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 733 ] Cotton cloth, not exceeding 100 threads to the sq. inch, 734 ) counting the warp and filling. * not bleached, dyed, colored, stained, painted, or printed, valued not over 8 cts. per square yard 2 cts. per sq. yd. valued over 8 cts. per square yard 40 per ct. if bleached, valued not over 10 cts. per square yd 3 cts. per sq. yd. valued over 10 cts. per sq. yd 40 per ct. if dyed, colored, stained, painted or printed, valued not over 13 cts. per square yard 4 cts. per sq, yd. valued over 13 cts. per square yard 40 per ct. 734 Cotton cloth, over 100 hundred and not over 200 threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted or printed, valued not over 8 cts. per square yard 3 cts. per sq. yd. valued over 8 cts. per sq. yd 40 per ct. if bleached, valued not over 10 cts. per square yd 4 cts. per sq. yd. valued over 10 cts. per square yard 40 per ct. if dyed, colored, stained, painted or printed, valued not over 13 cts. per square yard 5 cts. persq. yd'. valued over 13 cts. per square yard 40 per ct. 735 Cotton cloth, over 200 threads to the sq. inch, counting the warp and filling, not bleached, dyed, colored, stained, ^ painted or printed, valued not over 10 cts. sq. yd 4 cts. per sq. yd. valued over 10 cts. per sq. yd 40 per ct. if bleached, valued not over 12 cts. per sq. yd 5 cts. per sq. yd. valued over 12 cts. per sq. yd 40 per ct. if dyed, colored, stained, painted or printed, valued not over 15 cts. per sq. yd 6 cts. per sq. yd. valued over 15 cts. per sq. yd 40 per ct. 738 " cord 35 per ct, " crochet, on spools, (decision 2540,) as cotton threads. 739 " damask 40 per ct. * " The terms of the law imposing duty according to the count of threads, should be held to apply in all cases where such count can be ascertained by means of the glass commonly used for such purpose, and in all cases where the value of the goods is partially or wholly determined between the manufac- turer and the purchaser according to the number of threads to the square inch," &c. (Decisions of June 3, 1866, and 3697.) EXISTING LAWS AND DECISIONS. 215 PARAGRAPH OF LAW RATE OF I3IPOSING DUTY. DUTY. Cotton denims, as cotton cloth. " drawers, woven or knit, see Cotton stockings, &c. 738 " not woven or knit 35 per ct. u drillings, as cotton cloth. 762 " duck, for sails, (decision Dec. 15th, 1858) 30 per ct. " " other than for sails, see Cotton cloth. " embossed, (decision 2598,) as Cotton cloth. 739 " embroideries 40 per ct. " " " slight wool mixture, as woolens, (de- cision 3103.) 738 " fringes 35 per ct. 739 " " if trimmings 40 per ct. 738 " galloons 35 per ct, 738 " gimps .* 35 per ct. 736 " gloves 35 per ct. " grenadines and genapines, (decisions 2495-2659) as cotton cloth. 738 " goring 35 per ct. 739 " handkerchiefs, hemmed 40 per ct. in the piece, (decision 2477, as cotton cloth. 863 " hat bodies 3o per ct. 814 " hats SOper.ct. hose, see Cotton Stockings. 739 " insertings 40 per ct. Italian cloth, imitation, (decision 1699,) as cotton cloth " jeans, as cotton cloth. 739 " laces and lace window curtains 40 per ct. 738 " manufactures of, not specially enumerated or pro- vided for, (decision 4286) * 35 per ct, " manufactures of, made on knitting machines or frames or knit by hand, see Cotton Stockings. " mixed goods, see note on page 174. " muslin, as cotton cloth. pantaloon stuff, as cotton cloth. " plush, see Plush. 1160 " rags for paper stock free. 1099 " raw or unmanufactured free. *The Department has decided that the term manufactures of cotton not other- wise provided for, may properly be held to include manufactures of cotton, or of which cotton is a component of chief value where such interpretation would not militate against other and more positive provisions in the tariff, such as manufactures of which wool is a component material, (decisions 4286- 4565.) 216 U. S. IMPORT DUTIES UNDER PARAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 1175 Cotton seed, (decision of May 5th, 1863,) as agricultural seed free. 442 " " oil, 7-J- Ibs. to gall 25 cts. per gall. " silesias, (decision 4558,) as cotton cloth. 738 " shirts, not woven or knit 35 per ct. " " woven or knit, see Cotton Stockings, &c. 736 " stockings, hose, half-hose, shirts and drawers, and all goods made on knitting machines or frames, composed wholly of cotton, and not herein other- wise provided for 35 per ct. 737 " stockings, hose, half-hose, shirts and drawers, fashioned, narrowed, or shaped, wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton . . 40 per ct. same, if slightly embroidered with wool, as cotton hosiery, (decision 4717.) same, mixed with other materials, see note page 174. 738 Cotton suspenders 35 per ct. " thread in imitation of human hair, as Cotton Thread, (decision 2824.) 740 " thread, spool, for every 100 yds. or fractional part thereof 7 cts. per. doz. spools. 732 " thread, yarn, warps, or warp-yarn, whether single or advanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, valued not over 25 cts. per Ib 10 cts. per Ib. " over 25 cts. and not over 40 cts. per Ib. .15 cts. per Ib. " over 40 cts. and not over 50 cts. per Ib. .20 cts. per Ib. " over 50 cts. and not over 60 cts. per Ib. .25 cts. per Ib. " over 60 cts. and not over 70 cts. per Ib. .33 cts. per Ib. " over 70 cts. and not over 80 cts. per Ib. .38 cts. per Ib. " over 80 cts. and not over $1.00 per Ib. .48 cts. per Ib. " over $1.00 per Ib 50 per ct. " tarletons, as cotton cloth. " ties, iron or steel, see Ties. " toweling in piece, other than cotton damask, (de- cision 4035,) as cotton cloth. 739 u towels, damask 40 per ct. 738 " tracing cloth, (decision 3834) '. . 35 per ct. 739 " trimmings 40 per ct. " " mixed with other materials, see note on page 174. " " for hats, (decision 3559,) see Hats. EXISTING LAWS AND DECISIONS. 217 PABAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Cotton twills, as cotton cloth (decision 246.) 739 " velvet 40 per ct. 738 " wadding 35 per ct. warps or warp-yarn, see Cotton Thread. 1169 " waste, whether for paper stock or other purposes free. " wearing apparel, see Clothing. 738 webbing, (see also paragraph 909) 35 per ct. " yarn, see Cotton Thread. 1246 Coumarine, (decision 4288) . .' 20 per ct. 507 Court plaster ; 25 per ct. Covers, see Carpets. Coverings for mdse., see note to Schedule page 175. 1051 Cowage down, drug free. 1052 Cow or kine pox, or vaccine virus free. Cow-hair, see Hair. " manufactures of, see Woolens. 1134 Cow-hides, raw or uncured, whether dry, salted or pickled free. tanned or dressed, see Leather. 1051 Cowrie, gum, crude free. 508 " otherwise than crude 10 per ct. 1195 Cowries, (shells,) not manufactured free. Cows, see Animals. 1246 Crackers and cakes 20 per ct. 845 Crackers, fire, of all kinds, (see paragraph 191,) 100 per ct. 577 Cranks, mill, wrought iron. 2 cts. per Ib. 738 Crapes, (decision 3630,) cotton chief value 35 per ct. 797 '' (decision 3630,) silk chief value 50 per ct. Crash linen, see Linens under the title of Flax. u cotton, as cotton cloth. Cravats, see Clothing. 887 Crayon pencils, or wood pencils filled with chalk, (decision 4265) 50 cts. per gross. " portraits, as paintings, (decision 3825,) see Art. 837 Crayons, of all kinds 20 per ct. 1161 Cream or Brazil nuts free. 446 Creams, pink, (decision 3214) 4 cts. per Ib. 433 Cream of Tartar (decision 1551) 6 cts. per Ib. 470 Cremnitz, white, (white lead) 3 cts. per Ib. 507 Creosote (decision 2587) 25 per ct. 1009 Cresylic acid (decision 3980)..' free. Cretonnes, as cotton cloth (decision 4558.) 859 Crinoline cloth, hair 30 per ct. " steel (decision 1007) see wire. wire, see wire. Crochet cotton, on spools, (decision 2540) as cotton thread. 15 218 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 620 Crochet needles (decision 2693) 25 per ct. 620 " ' for machines (decision 3434) 25 per ct. Crockery ware, see Earthenware. 441 Croton oil .... 50 cts. per Ib. 1051 Croton bark, crude free. 508 " " otherwise than crude 10 per ct. 579 Crowbars, iron or steel 2 cts. per Ib. Crucibles, dutiable according to the material, (decision 3845.) 1028 Cryolite or kryolith free. 447 Crystals, alum 60 cts. per 100 Ibs. 496 " brown, (decision 1035) 35 per ct. 1025 " cobalt (decision 3168) .... free. 446 lees 4 cts. per Ib. 486 " soda, or sal soda J ct. per Ib. 506 " tin 25perct. 908 " watch, (decision 2807) 25 per ct. 496 " yellow, (decision 523) 35 per ct. 1051 Cubebs, crude free. 508 u otherwise than crude 10 per ct. 1045 Cubic nitrate, or nitrate of soda free. 700 Cucumbers, in natural state or in salt or brine 10 per ct. 944 Cudbear , free. 498 " extract for dyeing, (decision 5529) 10 per ct. 497 " substitute, (decision 3721) 20 per ct. 1051 Cummin seed, crude free. 508 " " otherwise than crude , 10 per ct. 1 100 Curling stones or quoits free. 856 Curls, human hair, or hair chief value 35 per ct. 707 Currants, zante or other 1 ct. per Ib. 630 Curriers' knives, (decisions 4870-5011) 45 per ct. 945 Curry and curry powder free. 739 Curtains for windows, cotton lace 40 per ct. 634 Cushions for furniture, silk, wool, &c., (decision 3514) .35 per ct. 946 Cutch, or catechu free. 621 Cutlasses 35 per ct. Cutting knives, see Knives. 611 Cutlery, not specially enumerated or provided for. * 35 per ct. 1031 Cuttle fish bone, or sepia free. 1031 Cyanite or kyanite free. 630 Cylinders for printing (decision 2092) 45 per ct. * "It is the custom to class the following articles as 'cutlery:' scissors, (ex- cept surgical scissors,) pruning and horse shears, table knives and forks, carvers, steels, fleams, pallettes, daggers, dirks, and bread, cook's, butcher, shoe, farrier's, bowie, budding, pruning and fruit knives." EXISTING LAWS AND DECISIONS. 219 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 883 Cymbals (decision 3992) 25 per ct. 839 " if toys , 35 per ct. 611 Daggers as cutlery 35 per ct. Damage allowances, see paragraphs 156-164-212-213-598-722. 1051 Dammar gum, crude free. 508 " " otherwise than crude 10 per ct. 739 Damask, cotton ; 40 per ct. " linen, see linens under title Flax. 704 Dandelion root, raw or prepared 2 cts. per Ib. 620 Darning needles 25 per ct. 708 Dates 1 ct. per Ib. 495 Dead oil, (product of coal-tar) 20 per ct. Deals, see Wood. 798 Decalcomaine pictures, (decision 3822) 25 per ct. Decanters, see Bottles. Decoctions, medicinal, see Preparations. of dyewoods, (decision 3898) 10 per ct. Deer carcasses, (decision 2325) 10 per ct. kt skins, dried, salted or pickled free. " " dressed and finished 20 per ct. Deers, see Animals. Demijohns, see Bottles. Denims, as Cotton Cloth. 513 Dentrifice 50 per ct. 434 Dextrine, or burnt starch 1 ct. per Ib. Diagonals, dutiable according to the material. Dials for watches, (decision 2807) 25 per ct. ^ " for gas meters, (decisions 1683-2807) 45 per ct. Diamond dust or bort free. Diamonds, rough or uncut, including glazier's free. when cut, but not set 10 per ct. jewelry 25 per ct. glaziers 1 , mounted or not, (decision 3546) free. engravers, see paragraph 412, (decision 5521) free. designers, or diamond pointed pencils, see paragraph 412, (decision 5521) free. Diaper, cotton, as Cotton Cloth. " linen, see Linens under the title Flax. Dice, ivory or bone 50 per ct. " wood 35 per ct. 220 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OV~ IMPOSING DUTY. DUTY. Die blocks, see Steel ingots. 611 Dirks, as cutlery 35 per ct. Discriminating duty, see paragraph 414. Dishes, dutiable according to the material. 1123 Disks or glass plates, un wrought, for use in the manufac- , ture of optical instruments, (deci- sion 5522) free, 549 "' if cut or ground 45 per ct. 515 Distilled spirits, containing 50 per centum of anhydrous alcohol $1 per gall, " other, see Liquors, and Preparations. " oils, see Oils. " vinogar, see Acid, Acetic. Dividers, see Compasses. 947 Divi divi, vegetable substance, crude, for dyeing and tan- ning, (decision 4371) free. Doeskins, see Woolens. Dogs, see Animals. Dolmans, see Clothing. 830 Dolls and toys, of all kinds, of whatever material com- posed, (decisions 3871-3530) 35 per ct. 839 " " " China (decisions 4384-4988) 35 per ct, 839 Doll wardrobes, (decision 3871,) included in the price of the dolls 35 per ct, 813 Dominoes, bone, horn, ivory or vegetable ivory 30 per ct. 647 " wood 35perct. 839 " if toys 35 per ct. 1 065 Downs and feathers, for beds free. 1051 Down, cowage free, 948 Dragons' blood free. 838 Draughts, ivory or bone 50 per ct. 647 " wood 35perct, Drawbacks on exportation, see paragraphs 238-242. 738 Drawers, cotton, not woven or knit 35 per ct, " " woven or knit, see Cotton Stockings, &c. 750 linen 40 per ct. " mixed materials, see Note on page 174. 797 " silk 50 per ct, " wool or worsted, see Woolens. 630 Drawing knives, (decision 4870) 45 per ct, 798 Drawings, as etchings, see paragraph 412 25 per ct, " specially imported for schools or societies, see Societies. Dress goods, see Cottons, Flax, Silk and Woolens. 855 " shields, gutta percha, (decision 3985) 35 per ct. EXISTING LAWS AND DECISIONS. 221 PARAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Dress trimmings, dutiable according to the material. Dried blood I free. " insects, crude free. " " otherwise than crude 10 per ct. " fibers, crude free. 508 " " otherwise than crude 10 per ct. " and prepared flowers, see Flowers. " fruits, see Fruits. 807 " pulp, for paper maker's use '. . . . 10 per ct. Drillings, cotton, as cotton cloth. linen, see Linens under title Flax. 502 Drop black 25 per ct. Drops, proprietary, see Preparations. 602 Dross lead H ct. per Ib. 629 " tin, (decision 3604) 20 per ct. 790 Druggets, printed, colored or otherwise.. .15 cts. per sq. yd & 30 per ct. 1051 Drugs, crude free. 1104 " used in tanning and dyeing free. 883 Drums, (decision 2510) 25 per ct. 839 " if toys 35 per ct. 762 Duck, sail, or canvas for sails 30 per ct. " linen other than for sail, see Linens under title Flax. 762 " cotton, for sails (decision of Dec. 15, 1858) 30 per ct. " " other than sail duck as cotton cloth. 1068 Ducks, living free. 1192 Dulce, seaweed free. Dundee bagging, see Bagging under title Flax. 920 Dung salts or manure salts (decisions 715-4210) containing not over 30 per ct. of potash,. free. Dunnage mats, if of a mercantile value, dutiable according to the material (decision 1792.) 612 Dutch metal or bronze metal, in leaf 10 per ct. 612 same in bulk and not in books (decision 4508) 10 per ct. 601 " metal clippings 1^ cts. per Ib. 629 " " unwrought 20 per ct. 501 " pink 25 per ct. Dyed moss, see Moss. 1051 Dyewoods and logwood, in sticks or crude free. 498 extract- and decoctions 1 per ct. 508 ground or more advanced than crude 10 per ct. I Dyeing articles, in a crude state, not specially enumerated or provided for free. 1051 J 508 other than crude not otherwise provided for 10 per ct. " extract of barks, berries and nuts and vegetables for dyeing (decision 5529) 10 per ct. 222 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 513 Dyes for hair 50 per ct. 496 " or colors, product of coal tar 35 per ct. " " other, see Paints. E. 511 Earths or clays, unwrought or unmanufactured, not spe- cially enumerated or provided for. . . .$1.50 per ton. 512 " if wrought or manufactured, not spe- cially enumerated or provided for $3.00 per ton. 503 " orchery, umber and umber earths, and sienna and sienna earths, when dry (decision 3334) \ ct. per Ib. 503 same when ground in oil \\ cts. per Ib. " other, see Terra Alba, Terra Japonica and Kaoline. Earthenware, China, &c. viz : 538 brown earthenware, common stoneware, gas retorts, and stoneware not ornamented (decisions 1482-1528) 25 per ct. 540 china, porcelain, parian and bisque ware, plain white and not ornamented or decorated in any manner 55 per ct. 539 china, porcelain, parian and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner 60 per ct. 541 all other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substances, not specially enumerated or provided for (decision 2544) 55 per ct. 542 stoneware, above the capacity of ten gallons 20 per ct. 1210 spurs and stilts used in the manufacture of earthen, stone or crockery ware , free. 873 jewelry, other than charms , 25 per ct. 839 toys (decisions 4384-4988) 35 per ct. 1233 Ebony, unmanufactured free. 646 " manufactures of 35 per ct. 1051 East India gum, crude free. 508 " k ' otherwise than crude 10 per ct. Educational Institutions, articles specially imported for, see Societies. 1076 Effects, books, professional, of persons arriving in the United States . . free. EXISTING LAWS AND DECISIONS. 223 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 1077 Effects, books, household effects, or libraries, or parts of libraries, in use, of persons or families from for- eign countries, if used abroad by them not less than one year, and not intended for any other person or persons nor for sale. * free. 1172 " household and personal, not merchandise, of citizens of the United States dying abroad free- 1230 u wearing apparel, in actual use, f and other personal effects, (not merchandise,) professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States. But this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for sale free. 506 Effervescent preparations, (decisions 4968-5528) 25 per ct. 557 Egg boilers, glass and metal or wood 45 per ct. 1105 Eggs free. 1246 k " ants', baked, (decision 4157) 10 per ct. 1201 " silkworm free. 1246 " yolks, dried and salted (decision 2889, but see deci- sion 4157) 20 per ct. 1051 Elasticon, (decision 4807) crude free. 1141 Elephants' teeth (ivory) free. 1051 Elecampane root, crude free. 508 " u otherwise than crude 10 per ct. Embossing dies or blocks, see Steel ingots. 739 Embroideries, cotton 40 per ct. 751 linen, not specially enumerated or provided for 30 per ct. mixed materials, see note on page 174. 797 silk 50 per ct. wholly or in part of wool, worsted, or animal hair, see Woolens. 894 Emeralds, not set 10 per ct. 873 u set (jewelry) 25 per ct. 738 Emery cloth 35 per ct. 840 " grains 1 ct. per Ib. * Duty must be demanded on all watches but one, brought by a single pas- senger, (decision 170.) Paintings are embraced in the term household effects, (decision 4134.) Horses, carriages, sleighs and saddlery are not so embraced (decisions 2028- 2036-2741-4955.) f The term actual use applies only to wearing apparel, (decision 4721.) Costumes of actors arriving in the United States, free, (decision 4721.) 224 , U. S. IMPORT DUTIES UNDER PAKAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 840 Emery, manufactured, ground, pulverized or refined 1 ct. per Ib. 1107 " ore free. 1246 ' sharpeners, (decision 2882) 20 per ct. 11 35 " whetstones or hones free. 506 Emetic, tartar, (tatrate of antimony) 25 per ct. Emulsions, medicinal, see Preparations. 884 Enamel paintings on metal, (decision 5143) 30 per ct. 557 Enamel, (white) for manufacturing watch faces, (decision 1612, but see paragraph 908) 45 per ct. 501 Enamelled white .25 per ct. " dials, see Dials. 834 Enamels on paste or jewelry settings, (decision 5258) 10 per ct. 543 Encaustic tiles 35 per ct. Endless belts and felts, see Belts. 513 Enfleuraged oils, (decision 2543) 50 per ct. 630 Engraved cylinders for printing, (decision 2092) 45 per ct. 1110 " fashion plates, see Fashion plates. 1234 plates, by American artist, (decision 4748) free. 613 u steel plates 25 jfer ct. 798 slipper patterns, paper, (decision 3822) 1 ... .25 per ct. 630 Engraver's burnishers, steel 45 per ct. 1102 diamonds, (decision 5521) see paragraph 412 free. 630 plates, copper prepared 45 per ct. 630 scrapers, steel 45 per ct. 798 Engravings, bound or unbound, (decisions 2950-3941) 25 per ct. 1073 " bound or unbound, and etchings which have been printed and manufactured more than twenty years at the date of importation free. 805 Envelopes, paper 25 per ct. 496 Eosine, (decision 5113) 35 per ct. 841 Epaulets, gold, silver or other metal 25 per ct. 738 " cotton 35 per ct. 782 " wholly, or in part of worsted, wool, or animal hair, see Woolens. 476 Epsom salts or sulphate of magnesia i ct. per Ib. Equipments of vessels, see Vessels and Wrecks. 949 Ergot free. 630 Escutcheons, gold, silver or other metal 45 per ct. 624 " plated and gilt 35 per ct. 1106 Esparto, or Spanish grass and other grasses, and pulp of, for the manufacture of paper free. Essence of vinegar, see Acid, Acetic, (decision 4213.) Essences, see Oils and Preparations. Essential oils, see Oils. EXISTING LAWS AND DECISIONS. 225 PAKAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY, 798 Etchings 25 per ct. 1073 " which have been printed and manufactured more 'than 20 years at the date of importation free. " specially imported for schools or societies, see Societies. 530 Ethers, all kinds, not specially enumerated or provided for. . .$1 per Ib. 528 " fruit, oils or essences ' $2.50 per Ib. 524 " nitrous, spirits of 30 cts per Ib. 527 u ' oenantic, or oil of cognac $4 per oz. " medicinal preparation, see Preparations. 520 " sulphuric 50 cts per Ib. Exhibition, articles for, see paragraphs 1056-1241-1242. Explosive substances, see Powder. Expressed oils, see Oils. 914 Extract of annato, roncou, rocou or Orleans free. 498 " " archil for dyeing, (decision 5529) 10 per ct. 435 " " barks used for tanning, not otherwise provided for 20 per ct. 498 " " barks, berries, nuts and vegetables for dyeing, (decision 5529) 10 per ct. 498 " " cudbear, (decision 5529) 10 per ct. 498 " " chestnut, (decision 3412) 10 per ct. 1246 " " coffee 20 per ct. 498 " " dyewoods 10 per ct. 435 u " hemlock 20 per ct. 437 " " indigo 10 per ct. 498 " " logwood 10 per ct. 962 " u madder and munjeet free. " " malt, see Malt. " " medicinal, see Preparations. 669 " " meat, (decision 1059) 20 per ct. 498 " " myrobalans (decision 5529) 1 per ct. 498 " u nutgalls, (decision 5529) 10 per ct. " " opium, see Opium. 498 " " Persian berries, (decision 5529) 10 per ct, 435 " " quercitron, (decision 4816) , 20.per ct. 1001 " " saffron and saffiower free. 426 " " sumac, (decision 3842) t . 20 per ct. Extracts, ethereal, see Ethers. " perfumery, see Preparations. " medicinal, see Preparations. Eyeglasses, as spectacles. 630 Eyelets, of any metal 45 per ct. -557 Eyes, artificial 45 per ct. 226 U. S. IMPORT DUTIES UNDER PAKAGKAPH OF LAW BATE OF IMPOSING DUTY. DUTY. F. 1108 Fans, common palm-leaf * free. 842 " all kinds, except common palm leaf fans, of what- ever material composed 35 per ct. 839 " doll, as toys, (decision 569) 35 per ct. 842 " silk, (decision 5434) 35 per ct. 1109 Farina free. 1246 " imitations of, (decision 3039,) if not starch 20 per. ct. 1110 Fashion plates, engraved on steel or on wood, colored or plain free. 1110 " " reproduced from steel plates by transfers on stone, (decision 5202) free. 1246 Feather beds 20 per ct. 1065 Feathers, for beds free. 843 " of all kinds, crude, or not dressed, colored or manufactured 25 per ct. 843 " when dressed, colored or manufactured, includ- ing dressed and finished birds, for millinery or- naments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, for millinery use, not spe- cially enumerated or provided for (decisions 4854-5251-5366-5471) 50 per ct. " and flowers, artificial, not for millinery f pur- poses, dutiable according to the material. 1027 Feldspar free. 1111 Felt, adhesive, for sheathing vessels free. 792 " carpets, (decision 1011) 40 per ct. 814 " hats 30 per ct. 1246 u roofing 20 per ct. 780 Felt shoes, as woolen clothing, J (decision 3005). .40 cts. per Ib. & 35 per ct. 793 Felts or belts, endless, for paper or printing machines, (decision 4612) . .20 cts. per Ib. and 30 per ct. 867 " " *' " if india rubber and cotton, no part wool, (decision 3212) 30 per ct. * " Palm leaf fan, is a fan made from the leaf of the palm tree the natural stem of the leaf being the handle, and the leaf simply bound to prevent crack- ing and breaking. Those having artificial handles of wood, bone, &c., with cords and tassels, and attached to the leaves by means of rivets, pay as other fans." (Decisions 679-1497.) t Miniature stands of artificial flowers as " toys," dutiable at 35 per cent r (decision 3436.) I No allowance for weight of other component materials, (decision 3005.) EXISTING LAWS AND DECISIONS. 227 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Fence wire rods, iron or steel, see Wire rods. " iron or steel, flat with longitudinal ribs for the man- ufacture of fencing 6-10 ct. per Ib. 984 Fennel oil free. 1051 " seed crude free. 508 " " otherwise than crude 10 per ct. 1051 Fenugreek seed, crude free. 5.08 " otherwise than crude 10 per ct. ] 041 Fertilizers, phosphates for, crude or native free. 919 Fertilizers, animal carbon only fit for free. 918 bone d ust and bone ash, for manufacture of free. 920 guano, manures, and all substances expressly used for manure free. 1091 Fiber, cocoa, (decision 2780) free. 1 051 " dried, crude free. 508 " " otherwise than crude 10 per ct. 1246 " vegetable, not otherwise provided for, raw (de- cision 2789) 10 per ct. " for manufacture of paper, see Paper stock. 1112 Fibrine, in all forms free. 883 Fifes, and parts of (decision 4453) 25 per ct. 839 " if toys 35 per ct. 893 Fig blue 20 per ct. 716 " paste (decision 5041) 35 per ct. 709 Figs 2 cts. per Ib. 716 u preserved (decision 5041 ) 35 per ct. 717 Filberts of all kinds 3 cts. per Ib. 590 Files, file blanks, rasps, and floats of all cuts and kinds, 4 inches in length and under 35 cts. per doz. over 4 inches and under 9 inches 75 cts. per doz. 9 inches and under 14 inches $1.50 per doz. 14 inches and over $2.50 per doz. 844 Finishing powder 20 per ct. 616 Fire arms, rifles, muskets and other fire arms, not enu- merated or provided for 25 per ct. 617 " " pistols 35perct. " " other, see Guns. 544 " brick 20 per ct. " cases, see Cartridges. " clay, see Earths. 845 " crackers of all kinds 100 per ct. can be warehoused, see paragraph 191. " works (decision 3202) dutiable according to the material. 1113 " wood., free. 228 U. S. IMPORT DUTIES UNDER PARAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 930 Fish bladders free. 1101 u bone, cuttle fish free. 421 " glue or isinglass .... 25 per ct. 630 u hooks 45 per ct. 750 " lines, linen 40 per ct. 797 " " silk 50 per ct. " oil, see oils. 574 tl plateg or splice bars, iron or steel, for railways 1J cts. per Ib . 698 ' sauces (decision 3492) 35 per ct. 925 kk skins free. 930 u sounds free. Fish, as follows: * 695 anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than 5 inches long, 4 inches wide, and 3| inches deep 10 cts. per whole box. in half boxes, measuring not more than 5 inches long, 4 inches wide, and 1| deep 5 cts. per half box. in quarter boxes measuring not more than 4f inches long, 3 inches wide, and 1J deep, (decision 5675). 2^ cts. per quarter box. when imported in any other form 40 per ct. 1115 for bait free. 1114 fresh, for immediate consumption, (decision 3181-3280) free. 694 frozen, (decision 3062) i ct. per Ib. 692 herrings, pickled or salted . ^ ct. per Ib. 691 mackerel 1 ct. per Ib. 693 salmon, pickled 1 ct. per Ib. 697 " prepared or preserved 25 per ct. sardines, see Anchovies and Sardines, above. 1198 shrimps and other shell fish free. smelts, sardels, or sprats, in oil, (decision 2136,) as sar- dines, see above. *. 693 other, in barrels, pickled 1 ct. per Ib. 694 otherwise than in barrels or half barrels, whether fresh, smoked, dried, salted or pickled, not specially enume- rated or provided for. . i ct. per Ib. 696 preserved in oil, except anchovies and sardines 30 per ct. 697 all other prepared or preserved, not specially enumerated or provided for 25 per ct. * Fish in kegs or kits, 8 to a barrel of 25 Ibs. each. A barrel is well under- stood, according to commercial usage, to weigh 200 Ibs. (decision 5532.) That 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 quart, or fractional EXISTING LAWS AND DECISIONS. 229 PARAGRAPH OF LAV,* RATE OF IMPOSING DUTY. DUTY. 1164 Fisheries, American; oil, spermaceti, whale and other fish oil, and all other articles the produce of such fisheries (decisions 3760-4413) free. British North American ; fish and fish oil of,* see paragraph 29. 883 Flageolets, or parts of (decision 4453) 25 per ct. 839 " if toys 35 per ct. Flannel, Canton, as cotton cloth (decision 3422) 782 " strips, embroidered (decision 3837) . . 30 cts. per Ib. & 50 per ct. 777 Flannels, composed wholly or in part of wool, worsted, or animal hair valued not over 30 cts. per Ib. . . 10 cts. per Ib. and 35 per ct. " over 30 cts. and not over 40 cts. per Ib. 12 cts per Ib. and 35 per ct. " ' over 40 cts. and not over 60 cts. per Ib. 18 cts. per Ib. and 35 per ct. u over 60 cts. and not over 80 cts. per Ib. 24 cts. per Ib. and 35 per ct. " over 80 cts. per Ib . 35 cts. and 40 per ct. when slightly embroidered, dutiable as flannels (decision 1724.) " printer's, as belts endless (decision 4612.) Flasks, glass, see Bottles. 630 " powder, metal 45 per ct. " other than above, dutiable according to material. 571 Flatirons 1J cts. per Ib. Flats for hats, bonnets, and hoods, see Hats. 743 Flax, hackled, known as dressed line $40 per ton. 742 " not hackled or dressed, (decision 1405) $20 per ton. 880 " seed or linseed, 56 Ibs. to the bushel 20 cts. per bush. 442 " seed oil, 7 Ibs. to gall 25 cts. per gall. 741 " straw $5 per ton. 744 " tow of $10perton. 1169 " waste or tow, for paper stock, (decisions 4464-5365) free. Flax, hemp or jute, manufacturers of viz : articles composed of flax, hemp or jute mixed with other materials, see note on page 174. 756 bagging and bags and like manufactures, not specially enumerated or provided for (except part thereof. (Paragraph 347, and decisions 2301-5670.) The words packages is not applicable to barrels, and the equivalents thereof, in commercial use (decision 2160.) * Cod Liver oil which has been subjected to a process of refinement, fitting it for exceptional uses as medicines is not the fish oils embraced in the Treaty of Washington (decision 3611.) 230 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Flax, hemp or jute, manufactures of. Continued. bagging for cotton) composed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags or other material, (decisions 1690-2951-3167-4097- 5450) 40 per ct. 757 bagging for cotton, or other manufactures, not specially enumerated or provided for, suitable to the uses for which cotton bagging is applied, composed in whole or in part of flax, hemp, jute, jute butts, gunny bags, gunny cloth, or other material, * (decision 5450.) valued not over 7 cts. per sq. yd 1-J- cts. per Ib. valued over 7 cts. per sq. yd 2 cts. per Ib. 752 burlaps of flax, hemp, or jute, or of which flax, hemp, or jute or either of them shall be the com- ponent material of chief value (except such as may be suitable for bagging for cotton (decision 4097) not over 60 inches in width 30 per ct. 753, over 60 inches in width 40 per ct. button cloth, see that title. 753 canvass, floor cloth, or oil cloth foundations, of flax, hemp or jute or of which flax, hemp or jute or either of them shall be the com- ponent material of chief value, (decision 2754) 40 per ct. 762 " for sails or sail duckf 30 per ct. " other than sail, see Linens below, carpets, see Carpets, clothing, as manufactures, cited below. 764 cord, sash, hemp, (decision 487) 35 per ct. 758 cordage or cables, tarred 3 cts. per Ib. 759 " manila, untarred 2^ cts. per Ib. 760 " all other, untarred 3 J cts. per Ib. cot bottoms and crash, see Linens below. diaper and ducks, see Linens below. 762 duck sail or canvass for sails 30 per ct. 765 grass cloth 35 per ct. * Cotton bagging is commercially known and understood to apply exclu- sively to articles used and suitable for the baling of cotton, without reference to material, and this the phraseology of the law clearly indicates. (Decision of May 20, 1863.) t The usual width of sail duck is 24 inches, if over that being much too wide for strength, and is really intended for tents, cot bottoms, awnings, &c., and consequently falls under paragraph No. 748. (Decision f pf January 28, 1864.) EXISTING LAWS AND DECISIONS. 231 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Flax, hemp or jute, manufactures of Continued. 755 gunny cloth, not bagging, valued not over 10 cts. per sq. yd 3 cts. per Ib. valued over 10 cts. per sq. yd 4 cts. per Ib. " bags and gunny cloth for bagging and bags, see Bagging above. 1128 " bags and gunny cloth, old or refuse, fit only for remanufacturing free. " bags and gunny cloth, old, for manfs. of paper, see Paper Stock, huckabacks, see linens below, handkerchiefs, see linens below, lawns, see linens below. 751 linen or flax laces and inserthigs, embroideries or manufactures of linen if embroidered or tam- boured in the loom or otherwise, by machinery or with the needle or other process and not spe- cially enumerated or provided for, see foot note to Laces 30 per ct. 748 linens, brown and bleached, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks, handker- chiefs, and lawns, of flax, hemp, or jute, or of which hemp, flax, or jute, shall be the component material of chief value * 35 per ct. 750 manufactures of flax, or flax chief value, not specially enumerated or provided for t 40 per ct. 748 manufactures of flax, hemp or jute, or of which flax, hemp or jute shall be the component material of chief value, not specially enumerated or provided for f 35 per ct. 764 manufactures of hemp or manila, or of which hemp or manila is of chief value, not specially enume- rated or provided for 35 per ct. 765 manufactures of jute, ramie, china and sisal grass, not specially enumerated or provided for 35 per ct. oil cloth foundations, see Canvas for floors above, oil cloths, see Oil Cloths: paddings, see Linens above. 762 sail duck, or canvas for sails 30 per ct. 761 seines 25 per ct. 763 sheetings, Russia, and other, of flax or hemp, brown or white 35 per ct 750 tape, linen 40 per ct. 750 thread and pack thread, flax or linen 40 per ct. * Linen embraces manufactures of hemp as well as of flax (decision 2572.) t See last paragraph of note on page 174. 232 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Flax, hemp or jute, manufactures of. Continued. 750 twine, flax or linen 40 per ct. 761 twine, seine and gilling. 25 per ct. 907 waste 10 per ct. 909 webbing 35 per ct. 749 yarns, of flax, hemp or jute 35 per ct. 61 1 Fleams, cutlery 35 per ct. 630 Flesher knives 45 per ct. 1051 Flies, Spanish, (cantharides,) crude free. 508 " " otherwise than crude 10 per ct. 1116 Flint, flints and ground flint stones free. Floats, see Files. 775 Flocks, woolen 10 cts. per Ib. " other, see Waste. Floor cloth, see Oil Cloth. " drills, cotton, flax and worsted, as manufactures of worsted (decision 3993) see Woolens. Floss silk, see Silk. 683 Flour of arrow root, (decision 3385,) 2|- cts. per Ib. 1215 " cassava, (decision 3161) free. 086 " rice, (decision 5678) 20 per ct. 1 187 " root, (decision 3385) free. 681 " rye, (decision 677) . ct. per Ib. 1189 " sago free. 682 " wheat 20 per ct. Flowers, artificial, see Feathers. 1246 " natural, dyed, (decision 1994) 20 per ct, 1051 " natural, crude free. " " otherwise than crude 10 per ct. 583 Flues for boilers, wrought iron or steel 3 cts. per Ib. 883 Flutes, and parts of, (decision 4453) 25 per ct. 839 " ' if toys, (decision 1821) 35 per ct. 630 Foil, (decision 2674,) other than leaf metal 45 per ct 630 Foils and blades of 45 per ct. 877 Foot muffs, leather and dressed sheep skins, (decision 755) 30 per ct. Forgings, see Iron or Steel forgings. 611 Forks, table, and tines, (decision 1795) 35 per ct. 1117 Fossils free. 1007 Fossil wax, (decision 2703) free. Fountains, see Art. 1068 Fowls, land and water, and birds free. 1246 " dressed, (decision 2325) 10 per ct. 556 Frames, containing looking glasses, on the value of the frames 30 per ct. EXISTING LAWS AND DECISIONS. 233 PARAGKAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Frames, containing pictures and other objects, are charge- able with duty upon the value of the frames, according to the material, (decisions 3081-3375.) " for umbrellas, see Umbrellas. 893 Frankfort black 20 per ct. 901 Freestone, unmanufactured or undressed $1 per ton. 901 " if hewn, dressed or polished 20 per ct. 501 French green 25 per ct. 810 Fringes, bead 50 per ct. 739 " cotton, if trimmings 40 per ct. 738 " " other than trimmings 35 per ct. 841 " gold, silver or other metal. . . .25 per ct. " mixed materials, see Note on page 174. 797 " silk 50 per ct. 782 wholly or in part of wool, worsted, or animal hair. 30 cts. per Ib. and 50 per ct. 856 Frizes, (curls,) hair or hair chief value 35 per ct. 528 Fruit ethers, oils or essences $2.50 per Ib. 656 " tablets, (decision 5562) 5 cts. per Ib. 958 " juice, lemon and lime free. 715 " juice, (decision 5398) 20 per ct. 958 " " concentrated, sour orange, (decision 2345) free. 715 " syrups, (decision 1868) 20 per ct. 1118 Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation, (decision 1746) free. Fruits, viz. 1051 fruits, not edible and crude free. 508 " " " otherwise than crude 10 per ct. 1119 " green, ripe, or dried, not specially enumerated or provided for * free. 716 " comfits or sweetmeats preserved. in sugar, spirits, syrup or molasses, not otherwise specified or provided for. . 35 per ct. 1119 bananas free. 707 currants, Zante, and other 1 ct. per Ib. 716 crystallized, glacie or iced, (decision 2704) 35 per ct. 708 dates 1 ct. per Ib. 716 fig paste (decision 5041) 35 per ct. 709 figs 2 cts. per Ib. 716 " preserved, (decision 5041) ^ 35 per ct. 713 grapes 20 per ct. 710 jellies 35 per ct. * Regulations to facilitate the entry of green tropical fruit in the absence of a certified invoice, see decision 2777. 16 234 U. S. IMPOET DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Fruits, viz: Continued. 1119 lichi, dried, (decision 3162) free. lemons, see Lemons. 713 limes 20 per ct. 698 " in brine, (decision 5190) 35 per ct. 1119 mangoes free. oranges, see Oranges. 11 1& pine apples free. 1119 plaintains free. 708 plums, pickled, dried, (decisions 265, 3811) 1 ct. per Ib. 1119 " green, (decision 265) free. 708 prunes, (decision 4993) 1 ct. per Ib. 714 raisins 2 cts. per Ib. 1119 shaddocks free. 715 preserved in their own juices 20 per ct. 698 pickled 35 per ct. 511 Fullers' earth, unwrought or unmanufactured $1.50 per ton. 512 " " wrought or manufactured $3.00 per ton. 848 Fulminates, fulminating powders, and all like articles, not specially enumerated or provided for 30 per ct. 643 Furniture, house or cabinet, in piece or rough, and not finished, (decision 4272) 30 per ct. 644 " finished, (decision 4272) 35 per ct. 644 " " covered with wool or silk, (decisions 3514-3117) 35 per ct, 654 " cushions for, covered with silk and wool, (deci- sion 3514) 35 per ct. 748 ' " cloth, jute, (decision 3744) 35 per ct. coach and harness, see Saddlery. 898 " scagliola and composition tops for tables or other furniture 35 per ct. 882 " marble and mosaic tops for, (decision 3858) 50 per ct. 545 " slabs for, slate 30 per ct. 1233 " woods, unmanufactured free.. 849 Fur, articles made of, and not specially enumerated or pro- vided for, (decisions 3351-3702-4201) 30 per ct, 907 " clippings, (decision 868) 10 per ct. 814 " hats, bonnets and caps 30 per ct. 1121 " skins, of all kinds, not dressed in any manner free. 907 " wastf , (decision 868) . . : 10 per ct. 1120 Furs, undressed free. 864 " on the skin dressed, (decision 3351) 20 per ct. 864 " hatter's, not on the skin 20 per ct. 890 Fuse cotton, for smokers (decision 1778) 70 per ct. 526 Fusel oil, or amylic alcohol 10 per ct. Fustic, see Dyewoods. EXISTING LAWS AND DECISIONS. 235 PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. G. Gaiters, see Boots. 1051 Galanga root, crude free. 508 " " otherwise than crude 10 per ct. 1009 Gallic acid . . free. 810 Galloons, bead 50 per ct. 738 " cotton 35 per ct. 841 " gold, silver or other metal 25 per-ct. 750 " linen 40 per ct. mixed materials, see foot note on page 174. 797 silk SOperct. 782 " wholly or in part of wool, worsted or animal hair 30 cts. per Ib. and 50 per ct. Galls, see Nutgalls. 950 Gambier . free. 1 051 Gamboge gum, crude free. 508 " " otherwise than crude 10 per ct. 697 Game, prepared 25 per ct. 1246 " dressed (decision 2325) 10 per ct. 839 Games, toys (decision 3357) 35 per ct. 512 Gannister, ground and mixed with fire clay (decision 3329.) $3.00 per ton. " if unground and crude (decision 3329) as a crude mineral substance, see Minerals. 962 Garance and garancine (decision 5218) free. 1051 Garbanum gum, crude free. 508 " " otherwise than crude 10 per ct. 630 Garden shears (decision 368) 45 per ct. 879 " seeds, except seed of the sugar-beet 20 per ct. 894 Garnets, not set 10 per ct. 873 " set as jewelry 25 per ct. 797 Garters, India rubber and silk, silk chief value 50 per ct. 867 " " " and cotton , 30 per ct. 541 Gas burners, lava (decision June 15, 1858) 55 per ct. 538 " retorts 25 per ct. 570 " pipes, cast iron 1 ct. per Ib. 584 " " steel or wrought iron 2 cts. per Ib. 418 Gelatine and all similar preparations .30 per ct. 894 Gems, (other than rough or uncut diamonds,) not set 10 per ct. 873 " set as jewelry.. . 25 per ct. 236 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMBOSING DUTY. DUTY. Gems, specially imported for schools and societies, see Societies. 1051 Gentian root, crude free. 508 " " otherwise than crude 10 per ct. Geological specimens, see Cabinets. 599 German silver, albata or argentine, unmanufactured 25 per ct. 630 " " manufactures of, not otherwise provided for 45 per ct. 873 " " jewelry 25 per ct. 599 " * 4 scrap (decision 3156) 25 per ct. 839 " " toys 35 per ct. 761 Gilling and seine twine 25 per ct. 624 Gilt articles and wares of all kinds 35 per ct. 873 " " if jewelry 25 per ct. 624 " buttons 35 per ct. 630 Gimlets 45 per ct. 810 Gimps, bead 50 per ct. 738 " cotton 35 per ct. 750 " linen 40 per ct. " mixed materials, see note on page 174. 797 " silk . 50 per ct. 782 " wholly or in part of wool, worsted or animal hair 30 cts. per Ib. and 50 per ct. Gin, see Liquors. 731 Ginger ale, or ginger beer (no separate or additional duty on bottles or jugs.) 20 per ct. " essence of, see Preparations. 951 " root, unground (decision 5314) free. 510 " " ground or powdered 5 cts. per Ib. 1246 " liqueur (decision 4374) cont'g 16 per ct. of alcohol 20 per ct. 716 " preserved 35 per ct. Ginghams, as cotton cloth. 1051 Ginseng root, crude free. 508 " " otherwise than crude 10 per ct. 630 Girandoles (chandeliers) of any metal 45 per ct. 592 Girders, iron or steel \\ cts. per Ib. Glass : 553 fluted, rolled, or rough plate glass (not including crown, cylinder, or common window glass,) not above 10x15 inches square f ct. per sq. ft. not above 10x15 and not above 16x24 1 ct. per sq. ft. above 16x24 and not above 24x30 1-J- cts. per sq. ft. all above 24x30 2 cts. per sq. ft. and fluted, rolled, or rough plate glass, weighing over 100 Ibs. per 100 sq. feet,- shall pay an additional duty on the excess at the same rates above imposed. EXISTING LAWS AND DECISIONS. 237 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Glass : Continued. 554 cast polished plate glass, unsilvered, (decision 4398.) not above 10x15 inches square 3 cts. per sq. ft. above 10x15 and not above 16x24. 5 cts. per sq. ft. above 16x24 and not above 24x30 8 cts. per sq. ft. above 24x30 and not above 24x60 25 cts. per sq. ft. all above 24x60 50 cts. per sq. ft. 555 cast polished plate glass, silvered, or looking-glass plates, (decision 5476.) * not above 10x15 inches square 4 cts per sq. ft. above 10x15 and not above 16x24 6 cts. per sq. ft. above 16x24 and not above 24x30 10 cts. per sq. ft. above 24x30 and not above 24x60 35 cts. per sq. ft. all above 24x60 60 cts. per sq. ft. 556 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 30 per ct. upon such frames. 552 unpolished cylinder, crown and common window glass, (decisions 4630-4770.) f not above 10x15 inches square If cts. per Ib. above 10x15 and not above 16x24 If- cts. per Ib. above 1 6x24 and not above 24x30 2f cts. per Ib. all above 24x30 : 2f cts. per Ib. Provided, that unpolished cylinder, crown, and com- mon window-glass, imported in boxes containing fifty square feet, as nearly as sizes will permit, now known and commercially designated as fifty feet of glass, single thick and weighing not to exceed fifty-five pounds of glass per box, shall be entered and com- puted as fifty pounds of glass only; and that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and not exceeding ninety pounds in weight, shall be entered and computed as eighty * The term "Looking Glass Plates" means any kind of silvered glass used as looking glasses, although not in fact plate glass, (decision July 2, 1863.) But small Glass Mirror Plates, unframed, 6fx4.i inches, dutiable at the rate of 45 per cent, (decision 2407.) t No decision of the Treasury Department has recognized as "window glass," any other than the broad, crown or cylinder glass ; glass ground on one side must be taken as a manufacture of glass. (Reg. of 1857, p. 568. See also decision 1974.) 238 U. S. IMPOET J3UTIES UNDER PAKAGKAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Glass : Continued. pounds of glass only ; but in all other cases the duty shall be computed according to the actual weight of glass. 551 cylinder and crown glass, polished, not above 10x15 inches square , 2-J- cts. per sq. ft. above 10x15 and not above 16x24 4 cts. per sq. ft. above 1 6x24 and not above 24x30 6 cts. per sq. ft. above 24x30 and not above 24x60 20 cts. per sq. ft. all above 24x60 40 cts. per sq. ft. Glass, manufactures of, viz. 549 articles of glass, cut, engraved, painted, colored, printed, stained, silvered or gilded, (not including plate glass, silvered, or looking glass plates) 45 per ct. 557 all other manufactures of glass, or of which glass shall be the component material of chief value, not speci- ally enumerated or provided for 45 per ct. 548 plain, molded, or pressed flint or lime glass ware, not specially enumerated or provided for 40 per ct. balls see Balls. 557 Bohemian glass 45 per ct. bottles, see Bottles. 547 bottle glass, green and colored, plain, molded, or pressed, not cut, engraved or painted, and not specially enume- rated or provided for 1 ct. per Ib. beads and bugles, see Beads. 1122 broken pieces and old glass, which cannot be cut for use, and fit only to be reman ufactured free. buttons, see Buttons, carboys, see Bottles. 557 chemical glassware 45 per ct. 549 colored glass, in sheets, for manufacture of buttons and imitation of precious stones, (decision 4695) .45 per ct. 834 composition of glass or paste, not set 10 per ct. 873 same when set as jewelry 25 per ct. 549 chimneys, ground edges, (decision 3030) 45 per ct. decanters and demijohns, see Bottles. 1123 disks or plates, unwrought, for use in the manufacture of optical instruments, (decision 5522) ^ free. 549 same if cut or ground 45 per ct. 549 goblets, slightly ground, (decision 3030) 45 per ct. 843 fruits, for millinery purposes, (decision 5251) 50 per ct. jars, see Bottles. 873 jewelry, (decision 5161) 25 per ct. 557 mirrors, hand, (decision 3805) 45 per ct. EXISTING LAWS AND DECISIONS. 239 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Glass: Manufactures of, viz: Continued. old, see Broken Glass, above. 1080 pebbles for spectacles, rough free. 557 painted glassware - 45 per ct . paintings on glass, if work of art, see Art. plates or disks, see Disks, above. 557 porcelain glass 45 per ct. 557 stained glass 45 per ct. 839 toys 35 per ct. 549 tumblers, ground or cut, (decision 3030) 45 per ct. vials and vessels, see Bottles. 908 watch crystals, (decision 2807) 25 per ct. 489 Glauber's salts 20 per ct. 1102 Glazier's diamonds, mounted or not, (decision 3546) free. Globes, dutiable according to the material. 868 Glove cleaners, of india rubber, (decision 2586) 25 per ct. 736 Gloves, cotton 35 per ct. 780 " " and wool, (decisions 784, 4194.) 40 cts. per Ib. & 35 per ct. 750 " linen or thread 40 per ct. 850 " kid or leathei', of all descriptions, wholly or * partially manufactured. (See paragraph 142 as to the appraisement) 50 per ct. " knit, wholly or part of wool, worsted or animal hair, as knit goods, which see. " mixed materials, see note on page 174. 797 " silk, or silk chief value if no part wool, worsted or animal hair 50 per ct. 780 " woolen cloth, (decision 2358) 40 cts. per Ib. & 35 per ct. 436 Glucose, or grape sugar 20 per ct. 416 Glue 20 per ct. 421 Glue, fish, or isinglass, (decision 1648) 25 per ct. 926 " stock, (decision 2623) free. 419 Glycerine, crude, brown, or yellow, of the specific gravity of one and twenty-five hundreths or less at a temperature of sixty degrees Fahrenheit, not purified by refining or distilling 2 cts. per Ib. 420 " refined 5 cts. per Ib. 508 Goa powder, (decision 4196) 10 per ct. Goat hair, (except of the common goat,) unmanufactured, see Wool. " " manufactures of, see Woolens. 1132 " " of common goat, unmanufactured, (decision 4108) free. " skins, see Skins. 240 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW IMPOSING DUTY. DUTY. Goat skins, tanned, as morocco, see Leather. Goats, see Animals. Goblets, see Tumblers. 630 Gold, articles, manufactures, or wares, not specially enum- erated or provided for, composed wholly or in part of, whether partly or wholly manufactured 45 per ct.. 1125 " beaters' molds and gold beaters' skins, *....- free. 1081 " bullion free. 1093 " coins free. 1213 " dust free, 841 " epaulets, galloons, laces, knots, stars, tassels, and wings 25 per ct. 630 " foil, other than gold leaf, (decision 2674) 45 per ct, 630 u galeries or ribbon, (decision 4204) 45 per ct. 873 " jewelry 25 per ct, 614 " leaf, per package of 500 leaves $1.50 per package. 1246 " liquid 20 per ct. 1155 " medals free. 1167 " ores free, 1081 " old, as Bullion free. 1126 " size free, 1213 u sweepings of free. 908 " watches and cases 25 per ct. 738 Goring, cotton 35 per ct, 782 " wholly or in part of wool, worsted, or animal hair 30 cts. per Ib. & 50 per ct. 630 Gouges 45 per ct. Grain bags, returned, see United States. Grain imported to be ground, see paragraph 397. 1051 Grains, not edible, crude free, 508 " " " otherwise than crude free. 1233 Granadilla, unmanf 'd free 646 ' manfs. of 35 per ct, 923 Granella, (cochineal) free. 901 Granite, unmanf 'd or undressed $1 per ton. 901 " if hewn, dressed or polished 20 per ct, 962 Granza, (madder) free. 436 Grape sugar or glucose 20 per ct. 715 " juice 20 per ct. 713 Grapes 20 per ct. * " An article styled goldbeaters' skins, but not made of the same material nor adapted to the same uses, was held to be dutiable as a manufacture of bladder, at 25 per centum ad valorem." (decision 352.) EXISTING LAWS AND DECISIONS. 241 PAKAGBAPH OF LAW KATE OP IMPOSING DUTY. DUTY. 809 ) Grass, all articles of, not specially enumerated or provided 814 \ for . .30 per ct. 765 " cloth 35 per ct. 814 " hats, bonnets and hoods 30 per ct. 630 " hooks 45perct. " manufactures of, see Flax, manfs. of. " materials of, for hats, bonnets and hoods, see Hats. 846 " mats, and matting 20 per ct. 1246 " prepared and dried, (decision 1739) 20 per ct. 765 " noils, (decision 3470) 35 per ct. 747 " sisal $15 per ton. " " and china grass, manfs. of, see Flax, manfs. of. 765 %l thread, ramie or china grass, (decision 3621) 35 per ct. 1169 ) u esparto, or Spanish, and other grasses, and pulp of 1106 ) for manufacture of paper free. 1127 Grease, for use as soap stock only, not specially enumerated or provided for, (decision 3603) free. 851 " bone, (decision 2422) 10 per ct. 851 " brown, from wool skins, (decision 1953) 10 per ct. 851 " all not specially enumerated or provided for, (de- cisions 3603-5144) 10 per ct. 851 " machinery drippings, (decision 3468) 10 per ct. 501 Green, French, Paris, and mineral 25 per ct. Greenstone, as marble, (decision 278,; which see. 467 Green vitriol, sulphate of iron, or copperas 3-10 ct. per Ib. Grenadines, as Cotton Cloth. ' 797 silk 50 per ct. part wool or worsted, as Woolen dress goods. 571 Gridirons, cast iron li cts. per Ib. 852 Grindstones, finished or unfinished $1.75 per ton. 1246 Groats 20 per ct. 718 Ground beans, or peanuts \ . 1 ct. per Ib. 718 " " shelled : H cts. per Ib. 506 " oil of, (decision 3318) 25 per ct. 920 Guano, manures, and all substances expressly used for manure free. 920 " imitation of, (decision 391) free. 507 Guarana paste, (decision 1889) 25 per ct 716 Guava jelly .35 per ct. 716 " marmalade and paste, (decision 1762) .- 35 per ct. 883 Guitars, and parts of, (decision 4453) 25 per ct. 839 " if toys 35 per ct. 1 086 " strings, catgut or gut cord free 883 " " of other materials, (decision 4453) 25 per ct 1055 Gum amber.. ..free. 342 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Gum perdu as opium. 434 " substitute, burnt starch or British gum, 1 ct. per Ib. 1051 Gums and gum resins, crude free. 508 " " otherwise than crude 10 per ct. Gun blocks, see Blocks. " cotton, see Powder. 630 u locks, * (decision 4969) 45 per ct. " molds, see Steel ingots. 630 u nipples, iron or steel * 45 per ct. u stocks, see Blocks. " powder, see Powder. 854: " wads, of all descriptions 35 per ct. Gunny bags arid gunny cloth, see Flax, manufactures of. 617 Guns, shot, sporting breach loading. 35 per ct. 616 " other 25 per ct. 618 " shot, barrels for, forged, rough-bored 10 per ct. 1129 Gut and worm gut, manufactured or unmanufactured free. 1086 Gut cord or c t gut strings, for musical instruments free. 1087 " whip, or cat gut, unmanufactured free. 902 " cat, or any other like material, strings of, other than for musical instruments 25 per ct. 1130 Guts, salted free. 855 Gutta percha, manufactured and all articles of, not specially enumerated or provided for 35 per ct. 1131 " " crude free. 873 " " jewelry . . .' 25 per ct. Gypsum, see Plaster of Paris. H. 630 Hackles, steel or other metal 45 per ct. Hair of alpaca, goat, or other like animals, see Wool. 1132 " " common goat, unmanufactured, (decision 4108) free. 1132 " all kinds, clean or uncleaned, drawn or undrawn, but unmanufactured, not specially enumerated or pro- vided for free 859 " all manufactures of, not specially enumerated or pro- vided for, (see Woolens) 30 per ct. * The Court having ruled that completed indispensable parts of musical in- struments, should be classified under the provision for musical instruments, it would seem that the principle would also be applicable to completed indis- pensable parts of guns, other than those specially provided for. Compiler. EXISTING LAWS AND DECISIONS. 243 PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 862 Hair braids for hats, &c 20 per ct. 856 " " human hair or hair chief valne 35 per ct. 816 u bristles 15 cts. per Ib. 814 u bonnets 30 per ct. calfs', see Calfs' Hair. " camel's, see Camel's Hair. 857 " curled, except of hogs, used for beds or mattresses 25 per ct. 859 " cloth, known as crinoline cloth 30 per ct. 860 " " " " hair seating (decisions 1877-3597).. 30 cts per sq. yd. 859 " " other 30 per ct. 814 " hats and hoods 30 per ct " goat, see Goat hair above. 1132 " hogs, curled for beds and mattresses, and not fit for bristles free. 1132 " hogs, uncurled (decision 5592) .free. 1132 u horse or cattle, cleaned or uncleaned, drawn or un- drawn, but unmanufactured free. 858 " human, raw, uncleaned and not drawn 20 per ct. 858 " " if cleaned or drawn, but not manufactured (decision 3353) 30 per ct. 858 " " when manufactured 35 per ct. 856 " " bracelets, braids, chains, rings, curls and ringlets or hair chief value 35 per ct. " materials for hats, bonnets and hoods, see Hats. 513 " oils, and other toilet preparations for the hair 50 per ct. " pins, see Pins. 861 " pencils (decision 3794) 30 per ct. 860 " seatings 30 cts. per sq. yd. 858 " wigs, human (decisions 1366-1539) 35 per ct. " wood , for umbrellas, see Umbrellas. 1132 " Yak (decision 4952) free. Halter chains, see Iron Chains. " rings, see Saddlery. Hames, see Saddlery. Half stuff, see Pulp. Hammer felt, in the piece for pianos, (decision 4827,) as manufactures of wool, see Woolens. 579 Hammers, blacksmiths', iron or steel 2 cts. per Ib. 630 all others 45 per ct. molds, see Steel ingots. 668 Hams and Bacon 2 cts. per Ib. 798 Handbills, engraved, lithographed or printed, (decision 2950) 25 per ct. 739 Handkerchiefs, cotton, hemmed 40 per ct. u in the piece, (decision 2477,) as Cotton cloth. 244 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW BATE OP IMPOSING DUTY. DUTY. Handkerchiefs, linen, see Linens under title Flax. 797 silk '. SOperct. Handles for umbrellas, see umbrellas 1197 Handle bolts free. Hardware, coach and harness, see Saddlery. Hare's skins, see Skins. 839 Harmonicas, toy, not having full octave, (decision 4859) 35 per ct. 883 " having full octave, (decision 4859) 25 per ct. Harness and harness furniture, see Saddlery. used in immigrating, see animals. Harps, Aeolian, (decision 5684,) not musical instruments but dutiable according to the material 883 Harps and parts of, (decision 4453) 25 per ct. 1086 " strings, cat gut or gut cord free. 883 " u of other materials, (decision 4453) 25 per ct. 507 Hartshorn, spirits of ammonia 25 per ct. Hassocks, see Carpets. 630 Hatchets 45 per ct. 862 Hat bands, of any material * (decision 3559) 20 per ct. 863 " bodies, cotton 35 per ct. " '* wool, as manufactures of wool, see Woolens. " wire, see Wire. Hats, Bonnets and Hoods, viz : 814 of chip, grass, palm leaf, willow, or straw, or any other vegetable substance, hair, whalebone, or other material not specially enumerated or provided for, (decisions 4735-5394) 30 per ct. . feathers and flowers for, see Feathers. 814 fur and fur felt 30 per ct. 814 leather 30 per ct. 862 materials for, braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any other substance or material, not specially enume- rated or provided for, * (decision 3897) .20 per ct. 814 pith, covered with wool cloth f 30 per ct. 814 silk 30 per ct. 1207 sparterra for making or ornamenting free. * Hat bands should be classified as hat trimmings at 20 per ct. when the appraiser is satisfied that they are, in fact, hat trimmings, as distinguished from " ribbons," and can be used for that purpose only, (decision 5542.) fThe Court held that pith hats covered with wool cloth were dutiable under the provision for hats, it being a more specific enumeration than the words wearing apparel, (decision 4715.) EXISTING LAWS AND DECISIONS. 245 JPABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 777 Hats of wool. \ valued not over 30 cts. per Ib 10 cts. per Ib. & 35 per ct. " over 30 cts. & not over 40 cts per Ib. 12 cts. per Ib. & 35 per ct. u " 40 cts. & not over 60 cts. per Ib. 18 cts. per Ib. & 35 per ct. 14 60 cts. & not over 80 cts. per Ib. 24 cts. per Ib. & 35 per ct. 44 " 80 cts. per Ib 35 cts. per Ib. & 40 per ct. 864 Hatters' furs, not on the skin, 20 per ct. 864 " " on the skin, as dressed furs on the skin 20 per ct. 571 " irons, cast iron 1 J cts. per Ib. 865 " plush, composed of silk, or of silk and cotton 25 per ct. 883 Hautboys 25 per ct. Hawaiian Islands, products of, such as specified in para- graph 370 free. 687 Hay $2 per ton. 630 " knives 45 per ct. 719 Hazel nuts .2 cts. per Ib. Heading blocks, see Blocks. 1196 " bolts free. 648 Headings, no further manufactured than sawed and split (decision 3863) 20 per ct. 647 " when finished, see Sfaves 35 per ct. 738 Head nets, cotton 35 per ct. 750 " ^ linen 40 per ct. 797 " '" silk SOperct. 782 " " wholly, or in part of wool, worsted or animal hair 30 cts. per Ib. and 50 per ct. Healds, old worn out harness of cotton looms, (decision 592) ... 10 per ct. Hedge shears, (decision 368) '. 45 per ct. Hellebore root, crude free. 44 otherwise than crude 10 per ct. Hemlock seed and leaf and bark, crude free. same, otherwise than crude 10 per ct. 44 extract of 20 per ct. 44 lumber, see Wood. Hemp, articles and manufactures of, see Flax, manufs. of. 745 " manila, 'and other like substitutes for hemp, not specially enumerated or otherwise provided for. . .$25 per ton. 866 " seed i ct. per Ib. | The term " hats of wool " applies only to hats the bodies of which are composed of wool that has undergone no process of manufacture, except felting or fulling, but not hats of woolen cloth, (decision Sept. 1, 1860.) 246 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OP IMPOSING DUTY. DUTY. 443 Hemp seed oil 10 cts. per gall. 747 " sunn $15 per ton. 744 " tow of $10 per ton. waste, &c., see Paper Stock. " for vessels, see Vessels. 1051 Hen bane leaf or hyoscyamus, crude free. 508 otherwise than crude 10 per ct. 1051 Herbs, not edible, crude .free. 508 " " " otherwise than crude 10 per ct. Herrings, see Fish. 926 Hide cuttings, raw, with or without hair, and all glue stock free. 1133 " rope free. 1134 Hides, raw or uncured, whether dry, salted or pickled, (de- cision 3720) free. " tanned, see Leather. 578 Hinges finished, or hinge blanks, iron or steel 2|- cts. per Ib. 630 " any other metal 45 per cL 839 Hobby horses 35 per ct. 582 Hob-nails 4 cts. per Ib. 630 Hods, coal, brass, iron or other metal 45 per ct. 630 Hoes, steel or iron ; 45 per ct. 513 Hoff's malt extract, (decision 4834) 50 per ct. 521 Hoffman's anodyne 30 cts. per Ib. Hogs, see Animals. Hogs 1 hair, see Hair. 645 Hogsheads, as casks, empty 30 per ct. Hollands cotton, as Cotton Cloth. " linen, see Linens under title Flax. 615 Hollow ware, coated, glazed or tinned 3 cts. per Ib. 571 " " not coated, glazed or tinned, as castings. ..1| cts. per Ib, 1 135 Hones and whetstones free. 688 Honey 20 cts. per gall. Hoods, see Hats. 927 Hoofs free. 630 Hooks, fish 45 per ct. 630 " and eyes, brass or other metal 45 per ct. 630 " reaping , . . 45 per ct. Hoop iron or steel, see Iron or Steel. " timber, see Wood. 647 Hoops, wood, finished and ready for barrels and boxes, (decisions 2307-3903) 35 per ct. 1137 Hop poles free. 1 136 " roots for cultivation free. 689 Hops V . 8 cts. per Ib. EXISTING LAWS AND DECISIONS. 247 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 813 Horn, all manufactures of, not specially enumerated or pro- vided for 30 per ct. 928 Horns, and parts of, unmanufactured, and horn strips and tips, (decisions 1229-4689) ... free. 928 " pith of, (decision 4786) free. 883 " boat and post (decision 5217) 25 per ct.. 883 *' musical instruments , 25 per ct. 839 " if toys 35 per ct. 630 Horse clippers,. (decision 5327) 45 per ct. " hair, see Hair. 582 " shoe nails, iron or steel 4 cts. per Ib. 576 " shoes, iron or steel 2 cts. per Ib. " shoe iron, (decision 1587) see Iron. 611 " shears, (decision 3195) 35 per ct. Horses, see Animals. Hose, cotton, see Cotton Stockings. " India rubber, see India Rubber. 877 " leather - 30 per ct. mixed materials, see note on page 174. 750 " thread or linen 40 per ct. 797 " silk 50 per ct. " woolen or worsted, see Woolens. Household effects, see Effects. 636 Hubs for wheels, rough hewn, or sawed only, (decision 3863) 20 per ct. 647 " u " when finished 35 per ct. Huckabacks, linen, see Linens under title Flax. 819 Hyacinth bulbs 20 per ct. 488 Hydrate or caustic soda 1 ct. per Ib. 507 " chloral, (decision 698) 25 per ct. 459 Hydraulic lime, as Roman cement (decision 3517) 20 per ct. 479 Hydriodate of potash 50 cts. per Ib. 889 Hydrometers (decision 1606) 35 per ct. 1051 Hyoscyamus, or hen-bane leaf, crude free. 508 " otherwise than crude 10 per ct. 506 Hyposulphate of soda 25 per ct. I. 1138 Ice free. Iceland moss, see Moss. Immigrants' effects, see Effects and Animals. 248 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Implements of trade of persons arriving in the United States, see Effects. 629 Indian auxiliary, as zinc dust (decision 3428) 20 per ct. " corn and meal, see Corn. 745 " hemps $25 per ton. 1051 " hemp, crude drug free. 962 " madder, ground or prepared, and extracts of free. 501 " red (decision 2132) 25 per ct. " peltries and effects of, see paragraph 1245. 1140 India malacca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are intended to be converted free. 868 India rubber, articles wholly of, not specially enumerated or provided for (decisions 2977-4252-4829- 5520-5589) 25 per ct. " " balls, see Balls. 868 " " balloons or bags, wholly qf rubber (decision 5390) .' 25 per ct. 839 " " balloons with whistlers (decision 5390) as toys.. .35 per ct. " " boots, see Boots. 867 u u cloth (decision 2614) 30 per ct. 1139 " " crude free. 1139 " " " in sheets or cakes (decision 3718) free. 868 " " in cakes or sheets, not crude (decisions 1861-3966) 25 per ct. 867 " " fabrics, composed wholly or in part of, not specially enumerated or" provided for 30 per ct. 839 " " dolls (decisions 4832-5196) 35 per ct. 868 " " glove cleaners (decision 2586) 25 per ct. 868 " " mats (decision 4252) 25 per ct. 868 " u match boxes (decision 4829) 25 per ct. 1139 " " milk of free. 868 " " pouches, wholly of rubber, for chewing to- bacco (decision 4258) 25 per ct. 890 " " " for smoking tobacco (decision 4258) 70 per ct. 868 " " sheets or cakes, not crude (decisions 1861- 3966) 25perct. 1139 " " sheets, crude (decision 3718) free. u " shoes, see boots. 868 " ' " " old (decision 5589) 2o per ct. 868 " " springs, old, car (decision 3965) 25 per ct. 839 " " toys 35 per ct. 868 " " tubes, decorated (decision 5016) 25 per ct. 868 " " vulcanized (decision 2977) , ... .25 per ct. 909 " " webbings 35 per ct. EXISTING LAWS AND DECISIONS. 249 PARAGRAPH OF LAW RATE OP IMPOSING DUTY. DUTY. 952 Indigo, and artificial indigo free. 437 " carmined 10 per ct. 437 " extracts of 10 per ct. 952 " in powder or cubes, (decision 3592) free. 437 Indigotine, as carmined indigo, powdered, (decision 3953) 10 per ct. Infusions, see Preparations. 870 Inks of all kinds, and ink powder 30 per ct. 541 Ink-stands, china and earthenware, plain 55 per ct. 539 " " " " decorated 60 per ct. 548 " glass, plain 40 per ct, 549 " other than plain 45 per ct. 647 " and wood, glass not chief value 35 per ct. 549 " " glass, chief value 45 per ct. 877 " " and leather, glass not chief value 30 per ct. 549 " " " " glass, chief value 45 per ct. 630 " " and any metal 45 per ct. 886 " and papier mache, glass not chief value 30 per ct. 549 " " " " glass chief value 45 per ct. ' 624 '' gilt or plated, when glass not chief value 35 per ct. 1246 Insect powder, (decision 2364) 20 per ct. 1051 Insects, dried, crude condition free. 508 " " otherwise than crude 10 per ct. 739 Insertings, cotton 40 per ct. 751 " flax or linen 30 per ct. as woolens trimmings, see Woolens. Institutions, articles specially imported for, see Societies. 1123 Instruments, glass plate or disks for, unwrought, for use in the manufacture of optical instruments free. 883 musical, of all kinds, and parts of, (decision 4453,) (except gut strings, which are free) 25 per ct. 839 " musical, if toys 35 per ct personal effects, see Effects, specially imported for schools or societies, see Societies. 889 philosophical 35 per ct. Insulators, dutiable according to the material. 1070 Integuments of animals, not specially enumerated or pro- vided for , free. Inventions, models of, see Models. 479 Iodide and iodate of potash. 50 cts. per Ib. 953 Iodine, crude free. 438 " resublimed 40 cts. per Ib. 506 " salts of, not otherwise provided for 25 per ct. 522 lodoform $2 per Ib. 929 Ipecac free. 17 . 250 U. 8. IMPOET DUTIES UNDER PAEAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 1029 Iridium : .free. 1051 Iris root, or orris root, crude free. 508 " otherwise than crude 10 per ct. 630 Iron, articles, manufactures, or wares, not specially enum- erated or provided for, composed wholly or in part of iron, and whether partly or wholly manufactured, (see proviso to hoop iron below) 45 per ct. 506 " acetate of 25 per ct. 577 " anchors or parts thereof 2 cts. per Ib, 571 " andirons, cast 1 J cts. per Ib, 592 " angles 1 J cts. per Ib. 577 " anvils 2 cts. per Ib. 580 " axles, parts thereof, axle bars, axle blanks, or forgings for axles, without reference to the stage or state of manufacture, 2-| cts. per Ib. " band, see Hoop iron below. 562 " bar, rolled or hammered, viz : flats not less than 1 inch wide nor less than f inch thick 8-10 ct. per Ib. " less than 1 inch wide or less than f inch thick 1 & 1-10 cts. perlb. rounds not less than inch in diameter 1 ct. per Ib. " less than f inch and not less than 7-16 inch in diameter 1 & 1-10 cts. perlb. 564 " in coils or rods, less than 7-16 inch in diam- eter 1 & 2-10 cts. per Ib. 562 squares, not less than f inch square I ct. per Ib. " less than f inch square 1 & 1-10 cts. per Ib. 562 Provided that all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more ad- vanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accordingly ; and none of the other above iron shall pay a less rate of duty than 35 per ct, 562 Provided further, that all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture ol which charcoal is used as fuel shall be subject to a duty of , $22.00 per ton. " bars, axle, see Axles above. 564 " bars or shapes, or rolled iron, not specially enumer- ated or provided for 1 & 2-10 cts. per Ib. 591 Provided that on all iron bars, rods, strips, of what- ever shape, and on all iron bars of irregular shape or section, cold rolled, cold hammered, or polished in any way in addition to the ordinary process of EXISTING LAWS AND DECISIONS. 251 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. t Iron. Continued. hot-rolling or hammering, there shall be paid one- fourth cent per pound, in addition to the rates pro- vided. " bars for railways, see Iron "Railway bars. 592 " beams, and deck and bulb beams 1J cts. per Ib. 630 " bedscrews 45 per ct. in blooms, see proviso to Bar Iron above. 565 " boiler or other plate iron, sheared or unsheared, skelp iron, sheared or rolled in grooves 1J cts. per Ib. (see proviso to Sheet iron and Hoop iron below.) 565 when galvanized or coated with zinc or spelter, or other metal or any alloy of these metals 2 cts. per Ib. 583 " boiler tubes or flues or stays, wrought 3 cts. per Ib. 578 " bolts, with or without threads or nuts, or bolt blanks.2i cts. per Ib. " blanks, axle, see Axle above. " brads, see Tacks below. 592 " building forms and other structural shapes 1J cts. per Ib. " butts, see Hinges below. " cables, see Chains below. 571 " castings of, not specially enumerated or provided for, (see iron hollow ware) 1J cts. per Ib. 575 " castings of, malleable iron, not specially enumerated or provided for 2 cts. per Ib. 585 " chain or chains of all kinds, not less than f inch indiameter If cts. per Ib. less than f inch & not less than -f inch in diameter. .2 cts. per Ib. less than.f inch in diameter 2^ cts. per Ib. " charcoal, see proviso to Bar Iron above. 628 " chromate of, or chromic ore 15 per ct. 569 " cotton ties, or hoops for baling purposes, not thinner than No. 20 wire gauge, (see proviso to Hoop Iron below) 35 per ct. 579 " crowbars 2 J cts. per Ib. 592 " channels, car truck and other 1 J cts. per Ib. " coated, see provisos to Sheet Iron below. 592 " columns, or parts, or sections of columns 1 cts. per Ib. . " corrugated or crimped, see Sheet Iron below. " fence wire rods, see Wire Rods. 594 " fence, flat, with longitudinal ribs, for manf. of fencing, 6-10 ct. per Ib. 574 " fish plates or splice bars for railways H cts. per Ib. 630 " filings, (decision 5088) 45 per ct. 583 " flues, or tubes or stays, for boilers, wrought 3 cts. per Ib. u flats, see Bar Iron above. 252 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 577 Iron, forgings for vessels, steam engines and locomotives or parts thereof, weighing 25 Ibs. or more 2 cts. per Ib. " forgings for axles, see Iron Axles above. 581 " forgings of, or forged iron, of whatever shape, or in whatever stage of manufacture, not specially enume- rated or provided for 2| cts. per Ib. " galvanized, see provisos to Sheet Iron below. 592 " girders 1 cts. per Ib. " glanced, see Sheet Iron below. 571 " hatters' irons, cast . 1^ cts. per Ib. 579 " hammers, blacksmiths' 2 cts. per Ib. 630 " " other than blacksmiths 45 per ct. 578 " hinges finished, or hinge blanks 2i cts. per Ib. 615 " hollow ware, coated, glazed or tinned 3 cts. per Ib. " other, see Castings above. 569 " hoops for bailing purposes, not thinner than No. 20 wire guage or cotton ties, (see proviso to Hoop Iron below) 35 per ct. 568 " hoop, or band, or scroll, or other iron, 8 inches or less in width and not thinner than No. 10 wire guage 1 ct. per Ib. thinner than No. 10 and not thinner than No. 20 wire guage 1 & 2-10 cts. per Ib. thinner than No. 20 wire guage 1 & 4-10 cts. per Ib. Provided, that all articles not specially enumerated or provided for, whether wholly or partly manf 'd, made from sheet, plate, hoop, band or scroll iron herein provided for, or of which such sheet, plate, hoop, band or scroll iron shall be the material of chief value, shall pay ct. per Ib. more duty than that imposed on the iron from which they are made or which shall be such material of chief value. 592 u joists 1J cts. per Ib. 559 " kentledge 3-10 ct. per Ib. 559 " manganese, in blocks and slabs, (decision 1991). . .3-10 ct. per Ib. " malleable, castings of, see iron castings, above. 630 " manufactures, articles or wares, not specially enume- rated or provided for, composed wholly or in part of iron, whether partly or wholly manufactured, (see proviso to hoop iron, above) 45 per ct. 577 " mill irons and mill cranks, wrought 2 cts. per Ib. " moisic iron, defined in paragraph 349. " nail wire rods, see Wire rods. 572 " nails, cut 1 cts. per Ib. 582 " " horse-shoe, hob and wire, and all other wrought nails, not specially enumerated or provided for 4 cts. per Ib. EXISTING LAWS AND DECISIONS. 253 PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 576 Iron nuts, wrought, (also see iron bolts) 2 cts. per Ib. " ore, see Ore. 501 " oxide of, or colcothar, (decision 4914,) see also para- graph 893 25 per ct. " pig 3-10 ct. per Ib. " pipe, cast, of every description i ct. per Ib. " pipes or tubes, wrought, other than boiler tubes 2J cts. per Ib. " plates and stove plates, cast 1 J cts. per Ib. " plate, see Boiler iron, above. " posts, or parts or sections of posts . . 1J cts. per Ib. " polished or planished, see Sheet Iron below. " powder (decision 1747) 25 per ct. " railway bars, weighing more than 25 Ibs. to yard.. .7-10 ct. per Ib. " chairs, (decision 2~76) 1 cts. per Ib. " fish plates or splice bars 1 J cts. per Ib. " rails, tee, weighing not over 25 Ibs. to yard 9-10 ct. per Ib. " " flat, punched 8-10 ct. per Ib. u rivet wire rods, see Wire rods. " rivets 2i cts. per Ib. " rods, see Wire rods. " round in coils, or rods, less than 7-16 inch in diameter, (see Bar Iron above) 1 & 2-10 cts. per Ib. " rolled, see Bar Iron above. " sadirons, cast 1 J cts. per Ib. " scrap, wrought and cast 3-10 ct. per Ib. But nothing shall be deemed scrap iron except waste or refuse iron that has been in actual use and is fit only to be reman ufactured. " screw wire rods, see Wire rods. " screws, commonly called wood screws, 2 inches or over in length 6 cts. per Ib. 1 inch and less than 2 inches in length 8 cts. per Ib. over - inch and less than 1 inch in length 10 cts. per Ib. ^ inch and less in length 12 cts. per Ib. " scroll, see Hoop Iron above. " sheet, common or black, thinner than 1 inches and not thinner than No. 20 wire guage. . . .1 & 1-10 cts. per Ib. thinner than No. 20 and not thinner than No. 25 wire guage 1 & 2-10 cts. per Ib. thinner than No. 25 and not thinner than No. 29 wire guage 1 & 5-10 cts. per Ib. thinner than No. 29 wire guage, and all iron com- mercially known as common or black tagger's iron, whether put up in boxes or bundles or not, (see proviso to Hoop Iron above.) 30 per ct. 254 TJ. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW IMPOSING DUTY. 566 Iron, sheet, polished, planished or glanced by whatever name designated. 21 cts. per Ib. 565 Provided that on all iron sheets or plates, (ex- cept tin plates, terne-plates and taggers tin,) when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, | ct. per Ib. additional. 566 Provided, that plate or sheet or tagger's iron by whatever name designated, other than the pol- ished, planished or glanced, provided for, which has been pickled or cleaned by acid, or by any other material or process, and which is cold rolled, shall pay ct. per Ib. more duty than the corresponding gauges of common or black sheet or tagger's iron. 567 " sheets, or plates, or tagger's iron, coated with tin or lead, or with a mixture of which these metals is a component part, by the dipping or any other process, and commercially known as tin plates, terne plates and taggers' tin 1 ct. per Ib. 567 " " corrugated or crimped 1 & 4-10 cts. per Ib. 576 " shoes, wrought, for horse, mule or ox ..2 cts. per Ib. " skelp, see Boiler Iron above. " in slabs, see Bar Iron above. 559 " spiegeleisen 3-10 ct. per Ib. " sprigs, see Tacks below. 592 " structural shapes 1 J cts. per Ib. 572 " spikes, cut 1 J cts. per Ib. 576 " " wrought 2 cts. per Ib. 574 " splice bars, or fish plates, for railways 1J cts. per Ib. " in squares, see Bar Iron above. 467 " sulphate of, or copperas 3-10 ct. per Ib. " sulphuret, see Ore. 583 " stays or tubes or flues for boilers 3 cts. per Ib. 571 " stove plates, cast 1 cts. per Ib. 579 " sledges 21 cts. per Ib. 592 " T T ' !i cts. per Ib. 573 " tacks, brads or sprigs, cut. not exceeding 1 6 oz. to the 1000 21 cts. per 1000. exceeding 16 oz. to the 1000 3 cts. per Ib. " taggers' irons, see proviso to Sheet Iron above. 571 " tailors' irons, cast li cts. per Ib. 569 " ties, cotton, or hoops for baling purposes, not thinner than No. 20 wire gauge, (see proviso to hoop iron above) 35 per ct. EXISTING LAWS AND DECISIONS. 255 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 630 Iron, telegraph eable (decision 1677) 45 per ct. 593 " tires, locomotive, car and other railway tires or parts of, wholly or partly manufactured 2| cts. per Ib. provided that iron ingots, cogged ingots, blooms or blanks for the same, without regard to the degree of manufacture 2 cts. per Ib. 579 " track tools 2$ cts. per Ib. 583 " tubes or flues or stays for boilers, wrought 3 cts. per Ib. 584 " " other than boiler or pipes, wrought 2i cts. per Ib. 630 " turnings (decision 5088) 45 per ct. 571 " vessels, cast (see Iron Hollow ware) 1 cts. per Ib. 576 " washers, wrought 2 cts per Ib. 579 " wedges 2|- cts. per Ib. " wire, wire rods, and articles made ol wire, see Wire and wire rods. 577 " wrought, for ships and forgings of iron for vessels, steam engines, and locomotives and parts thereof, weighing each 25 Ibs. or more 2 cts. per Ib. 598 No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any partly manufactured article of iron or steel, or upon any manufacture of iron and steel. 421 Isinglass or fish glass 25 per ct. Istle orTampico fiber (decisions 390-3320) as Sisal grass. Italian cloths, see Woolen Dress Goods. 1141 Ivory and vegetable ivory, unmanufactured free. 813 u " " " all manufactures of, not specially enumerated or provided for 30 per ct. 821 " buttons (decision 4346) 25 per ct. 810 " beads 50 per ct. 502 " drop black 25 per ct. 838 " dice, draughts, chessmen, chess balls, and billiard and bagatelle balls 50 per ct. 873 " jewelry (decision 5161) , 25 per ct. 1141 " nuts free. 839 " toys 35perct. Jackets, see Clothing. 954 Jalap free. Japan as varnish (decision 2946.) 256 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 1007 Japanese wax (decision 2225) free. 871 Japanned wares of all kinds, not specially enumerated or provided for 40 per ct. " coach and harness hardware, see Saddlery. 1 221 Japonica terra free. Jars, as Bottles. 985 Jasmine or Jasimine oil free. 496 Jaune indien (decision 5686) 35 per ct. Jeans, as Cotton cloth. 1051 Jeddo gum, crude free. 508 " " otherwise than crude 10 per ct. 716 Jellies of all kinds 35 per ct. 872 Jet, manufactures of, and imitations of 25 per ct. 1142 " unmanufactured . . free. 873 " bead jewelry (decision 5246) 25 per ct. 810 " beads 50 per ct. 873 " jewelry (decision 5161) 25 per ct. Jewelry, viz : 873 real or mock jewelry, of all kinds * (decision 5161) 25 per ct. 873 bead jewelry (decision 5246) 25 per ct. 539 china settings for jewelry (decision 4971) 60 per ct. 539 china charms, decorated , 60 per ct. 839 Jews harps, (decision 2613) 35 per ct. Joints, India, see India Malacca Joints. 592 Joists, iron or steel 1 cts. per Ib. 1143 Joss-sticks, or joss light free. 986 Juglandium oil free, 715 Juice, cherry, (decision 3672-5326) 20 per ct. 958 " concentrated, sour orange, (decision 2345) free. " beet, see Sugars. 715 " fruit, (decision 5398) 20 per ct. 958 " lemon free. 439 " licorice 3 cts. per Ib. 958 " lime free. " medicinal, see Preparations. * The Court held in the case of Hecht vs. Arthur that steel brooches, brass ear-rings, gilt chains, ear drops and bracelets; ornaments of the same kind made of horn, shell, ivory, and various materials, and imitation of turquoise set, should be classified under the provision for jewelry, and the Department there- fore decided that articles of this class generally, which are adapted and de- signed for use as jewelry, shall be hereafter classified under the provision above cited (decision 5103.) Articles of jewelry which are to contain precious stones by way of adorn- ment, and which are as complete as those which are not intended to be set, are practically within the range of jewelry, (decision 5208.) EXISTING LAWS AND DECISIONS. 257 PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 1051 Juniper berries, crude. free. 508 u otherwise than crude 10 per ct. 987 " oil free. 1144 Junk, old free. 747 Jute 20 per ct. " articles and manufactures of, see Flax, manufactures of. 746 u butts $5 per ton. " carpeting, see Carpets. 746 " rejections (decision 2695) $5 per ton. 1175 " seed, (decision 1629) free. 1169 " thread waste for manuf. of paper (decision 1836) free* " waste, see Paper Stock. 749 " yarns 35 per ct. K. 1031 Kainite .* free. 1051 Kamala or Kameela (decision 3201) crude drug free. 839 Kaleidescopes, toys (decision 2386) 35 per ct. 864 Kangaroo skins, with hair on, and dressed (decision 3640) 20 per ct. 1134 " raw free. 704 Kaoka, as coffee substitute (decision 4564) 2 cts. per Ib. 512 Kaoline or china clay $3 per ton. 955 Kelp , free. 559 Kentledge, iron 3-10 ct. per Ib. 1104 Kermes, animal, for dyeing free. 1168 Kernels of palm nuts free. 506 Kerosene oil 25 per ct. 571 Kettles, cast iron 1 cts. per Ib. 615 " iron, coated, glazed or tinned 3 cts. per Ib. 630 " any other metal 45 per ct. 1030 Kiserite, (decision 680) free. Kindergarten schools, articles specially imported for, (deci- sion 2076) see Societies. 1052 Kine pox, (vaccine virus) free. 501 Kings yellow 25 per ct. Kirschwasser, see Liquors 506 Kissengen salts, (decision 2271) 25 per ct. 1246 Kittool fibre, oiled drawn, (decision 2780) 20 per ct. 1149 Knees, ship, (decision 3602) free. 258 U. S. IMPORT DUTIES UNDER PAKAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 777 Knit goods, composed wholly or in part of wool, worsted, or animal hair, valued not over 80 cts. per Ib 10 cts. per Ib. & 35 per ct. " over 30 cts. & not over 40 cts. per Ib . 12 cts. per Ib. & 35 per ct. " over 40 cts. & not over 60 cts. per Ib . 1 8 cts. per Ib. & 35 per ct. u over 60 cts. & not over 80 cts. per Ib . 24 cts. per Ib. & 35 per ct. k ' over 80 cts. per Ib 35 cts. per Ib. & 40 per ct. Knit goods of cotton, see Cotton Stockings, &c. 630 Knitting machines 45 per ct. 619 " u needles for (decision 3434) 35 per ct. 620 " needles 25 per ct. 630 Kni ves, beam 45 per ct. 611 " bowie , 35 per ct. 611 " bread 35 per ct. 611 " blades for table knives, (decision 1795) 35 per ct. 630 " " " pocket knives, (decision 1363) 45 per ct. 611 " budding 35 per ct. 611 " butchers', (decision 1 99) 35 per ct. 611 " cook's 35perct. 630 " curriers', (decision 5011) , 45 per ct. 630 " drawing, (decision 4870) 45 per ct. 611 " farrier, (decision 5011) 35 per ct. 630 " flesher , 45 per ct. 611 " fruit 35 per ct. 630 " hay 45 per ct. 621 " pen and pocket, (decision 4236) 50 per ct. 621 " " with spoon and fork, (decision 5499) SOperct. 611 " pruning 35 per ct. 630 " putty, (decision 368) 45 per ct. 611 " shoe 35 per ct. 630 " straw, (decision March 30, 1865) 45 per ct. 611 " table, and forks 35 per ct. 630 " tanners', (decision 4870) 45 per ct. 839 " toy, (decision 2632) 35 per ct. 541 Knobs, earthenware, not decorated , 55 per ct. 548 " glass, plain 40 per ct. 549 " " other than plain 45 per ct. 624 " gilt or plated 35 per ct. 630 " brass, iron or any other metal 45 per ct. 841 Knots of gold, silver, or any other metal 25 per ct. 470 Kremnitz (white lead) 3 cts. per Ib. 1028 Kryolith or cryolite free. 1031 Kyanite or cyanite free. EXISTING LAWS AND DECISIONS. 259 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 798 Labels, paper, printed, (decision 4432) 25 per ct. 802 " " blank 15 per ct. 624 " plated or gilt 35 per ct. 867 " cotton and india rubber, (decision 1875) 30 per ct. 956 Lac dye, crude, seed, button, stick and shell free. 957 " spirits free. 1048 " sulphur or precipitated free. 739 Lace, cotton * 40 per ct. 739 " curtains (window) cotton". 40 per ct. 841 " of gold, silver or any other metal 25 per ct. " for hats, bonnets and hoods, see Hats. 751 " linen or flax * 30 per ct. 797 " silk 50 per ct. 797 " " beaded (decision 2141) 50 per ct. " worsted (decision 4360) as manufactures of worsted, see Woolens. Laces, shoe (decision 4806) as braids. 911 Lactarine free. 630 Ladles, gold, silver or German silver 45 per ct. 624 " plated, gilt or britannia 35 per ct. 630 " wrought iron ^ 45 per ct. Lakes, see Paints. 1121 Lamb skins, raw (decision 4185) free. 864 " " dressed (decision 717) 20 per ct. 501 Lampblack 25 per ct. 539 Lamps, china or earthenware, decorated. . .' 60 per ct. 624 " gilt or plated 35 per ct. 630 " glass and metal 45 per ct. 630 Lancets, (decision 5011) 45 per ct. 1 233 Lance wood, unmanufactured free. 630 Lanterns, glass and metal 45 per ct. * Under the term lace is included any article made altogether by the lace maker without further manufacture or additions. Collars, fichus, &c. would be so embraced, being articles entirely completed by lace makers, (decision 5534.) If however, lace or articles of lace are further manufactured after leaving the lace maker's hands they are to be classed as manufactures of cotton, flax or hemp, (decision 5322.) Worsted yak lace, although generally used for trimming dresses and cloaks, is a different article from dress trimmings, and is dutiable as a manufacture of worsted, (decision 4360.) 260 U. S. IMPORT DUTIES UNDER PAEAGKAPH OF LAW IMPOSING DUTY. 839 Lanterns, magic, if toys (decision 2569) 35 per ct. 557 'i " slides (decisions 231 9-2633) 45 per ct, 672 Lard .' 2 cts. per Ib. 1133 Lariats as hide rope (decision 4751) free. Last blocks, see Blocks. Lastings, see Woolens. for buttons, see Buttons. 647 Lasts, wood. 35 per ct. 639 Laths 15 cts. per 1000 pieces. 53fi Laudanum, see Opium 40 per ct. 1051 Laurel berries, crude free. 508 " otherwise than crude 10 per ct. 506 " oil 25perct. 1145 Lava, unmanufactured , free. 541 " gas burners (decision June 15, 1858) 55 per ct. 988 Lavender oil free. 975 " spike oil or aspic oil free. Lavender water, see Preparations. Lawns, cotton, as Cotton Cloth. " linen, see Linens under title Flax. 630 Lead, articles, manufactures, or wares, not specially enume- rated or provided for, composed wholly or in part of lead, whether partly or wholly manufactured 45 per ct. 468 " acetate of, brown - 4 cts. per Ib. 469 " " white 6 cts. per Ib. 1246 " ashes, (decision 556,) not 50 per ct. of lead 10 per ct- 602 " " over 50 per ct. of lead, as lead ore, (decision 3649) 11 cte. per Ib. 603 " bar 2 cts. per Ib. 1179 " black, or plumbago, (decision 491) free. 501 u chromate of, (chrome yellow) 25 per ct. 602 " dross H cts. per Ib. 471 " litharge 3 x cts. per Ib. 603 " molten 2 cts. per Ib. 473 . " nitrate of 3 cts. per Ib. 603 " old refuse, run into blocks and bars 2 cts. per Ib. 603 " " scrap, fit only to be remanufactured 2 cts. per Ib. 602 " ore H cts. per Ib. 603 " pig 2 cts. per Ib. 604 " pipes 3 cts. per Ib. 887 " for pencils, (decision 2517) 10 per ct. 472 " red 3 cts. per Ib. 604 " in sheets or shot 3 cts. per Ib. " sugar of, (decision 411,) as acetate above. 603 " scraps, old, fit only to be remanufactured 2 cts. per Ib. EXISTING LAWS AND DECISIONS. 261 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 839 Lead toys 35 per ct. 470 " white, when dry or in pulp 3 cts per Ib. 470 " " ground or mixed in oil 3 cts. per Ib. 612 Leaf, Dutch or bronze metal 10 per ct. 612 " " in bulk and not in books, (decision 4508) 10 per ct. 614 " gold, per package of 500 leaves $1.50 per package. 626 " silver, per package of 500 leaves 75 cts. per package. 630 " other metal, (decisions 2113-2674-2906-5298) 45 per ct. Leakage, see paragraphs 212-722. 877 Leather, all articles and manufactures of, or leather compo- nent part, not specially enumerated or provided for 30 per ct. 874 " bend or belting . 15 per ct. 850 " gloves, wholly or partly manufactured 50 per ct. 877 boots, shoes and slippers 30 per ct. 814 " hats and caps 30 per ct. 874 " sole, (Spanish or other) 15 per ct. 874 " not specially enumerated or provided for 15 per ct. 875 " upper, of all other kinds, dressed, and calf skins tanned, or tanned and dressed 20 per ct. 875 " morocco, finished 20 per ct. 876 " ^ skins, tanned, but unfinished 10 per ct. 931 " old scraps free. 874 " new scraps of sole leather, (decision 1847) 15 per ct. 1 104 Leaves for dyeing, in crude state free. 1 051 " crude free. 508 " otherwise than crude 10 per ct. 932 Leeches free. 446 Lees crystals 4 cts per Ib. Leghorn materials for hats, &c., see Hats. 958 Lemon juice free. 989 " oil free. 982 " grass or citronella oil free. 1166 ' peel, not preserved, candied or otherwise prepared free. 716 " " if candied, (decision 1370) ' 35 per ct. 711 Lemons, in boxes of capacity not exceeding 2i cubic feet. 30 cts. per box. " in half boxes, capacity not exceeding 1 cubic feet. 1 6 cts. per ^ box. in bulk $2 per 1000. 712 u in packages, not especially enumerated or pro- vided for 20 per ct. 549 Lenses, glass 45 per ct. 1121 Leopard skins, raw free. 864 " " dressed 20perct. 262 U. S. IMPOET DUTIES UNDEE PAEAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Libraries, articles specially imported for, see Societies. 1051 Lichens, crude free. 508 " otherwise than crude 10 per ct. 1119 Lichi fruit, dried, (decision 3162) free. 959 Licorice root, unground free. 439 " paste or roll 7i cts. per Ib. 439 " juice 3 cts. per Ib. 1146 Life-boats and life-saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life free. 1233 Lignum vitae, unmanf ' d free. 936 Lima bark free. 878 Lime, (including shell lime, decision 2894) , 10 per ct. 506 " acetate of 25 per ct. 458 " borate of 3 cts. per Ib. 1033 " chloride of, or bleaching powder free. 1032 " citrate of free. 459 u hydraulic, (decision 3517) as Roman Cement 20 per ct. " sulphate of, see Plaster of Paris. 501 " white. 25 per ct. 698 Limes in brine, (decision 5190) 35 per ct. 713 " in natural state 20 per ct. 958 " juice of free. 990 " oil of free. 901 Lime stone, for building purposes, (decision 2890) unmanfd. or undressed $1 per ton. 901 " " if hewn, dressed or polished 20 per ct. 1246 " " rubble, (decisions 35-2890) as taken from quarry 10 per ct. 750 Linen thread, twine, and pack thread 40 per ct. Linens, see Linens under title Flax. 750 Lines, fishing, linen 40 per ct. 797 " " silk SOperct. Liniments, see Preparations. Linings, dutiable according to the material. " coat, woolen, see Woolen Dress Goods. 754 Linoleum, (decision 3560) as oil cloth 40 per ct. 880 Linseed, 56 Ihs. to the bushel 20 cts. per bushel. 1246 " meal 20 per ct. 1163 a oil cake free. 442 K oil, 7i Ibs. to the gall, (decision 3473) 25 cts. per gall. 738 Lint, cotton 35 per ct. 750 " linen 40 per ct. 965 Liquid orchil free. Liquorice, see Licorice. * EXISTING LAWS AND DECISIONS. 263 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Liquors, viz : Brandy, Cordial, Wines, &c.* Absinthe, see cordials, &c., below. Alcoholic compounds, other than below, see Alcoholic. 730 Ale, porter and beer, in bottles or jugs, of glass, stone, or earthenware f (decision 4068) 35 cts. per gall. otherwise than in bottles or jugs as above 20 cts. per gall. glass bottles containing malt liquors, do not pay 3 cts. each (decision 41.90) but as bottles filled, see Bottles. 731 Ale or beer, ginger, (the bottles or jugs not dutiable) 20 per ct. Angostura bitters, dutiable as spirits (decision 3053.) Arrack, see Cordials, &c. below. 729 Bay rum, or bay water, whether distilled or com- pounded $1.00 per gallon first proof. in proportion for any greater strength than first proof. 724 bottles dutiable at 3 cents each, in addition. Bitters, see Cordials, &c. below. 725 Brandy J and other spirits manufactured or distilled from grain or other materials not specially enumerated or provided for $2 per proof gall. 724 bottles pay an additional duty of 3 cents each. 531 Coloring for brandy 50 per ct. 531 " beer (decision 3732) 50 per ct. Chinese wine, so called, dutiable as spirits, (decision 1987.) * Dealers in Liquors to pay " Special Taxes,' 1 '' see paragraphs 31 6 to 319 and 372. The Department authorizes the adoption of the practice of stating in en- tries of distilled spirits, the actual number of wine gallons, with the duty assessed thereon according to the number of degrees proof at two cents a degree of each gallon, instead of stating the number of proof gallons at two dollars per gallon, as now practiced, as it is more simple and correct, in that it does away with fractional statements of gallons. (Department Letters of Feb- ruary 24, 1871, and October 23, 1871.) The importation of wines, together with assorted spirituous liquors, or of an assortment of spirituous liquors in a case or package, is not prohibited, pro- vided the package contains not less than one dozen bottles of liquor. (De- cision 795.) The restricted quantity which may be imported in a package, applies only to brandy and other spirituous liquors, and that wine, other than that put up in bottles, may be imported in any capacity. (Decision 17.) t Under existing laws there are no restrictions to the size of the package in which beer, ale and porter may be imported. (Decision 63.) I Brandy imported in small glass barrels, ornamental in character, not pro- hibited if packed one dozen to the case; such barrels however are not dutiable at 3 cents each, that rate being applicable only to bottles commercially known as such (decision 3431,) also see note to unusual coverings, page 175. 264 U. S. IMPORT DUTIES UNDER PAEAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Liq uors. Continued. 727 Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages or bitters containing spirits, not specially enu- merated or provided for $2 per proof gall. 724 bottles pay an additional duty of 3 cts. each. Kirschwasser, see Cordials. &c. above. Mescal, dutiable as spirits, (decision 2448.) Ratafia, see Cordials, &c. above. Spirits, see Brandy, &c. above. Spumante or foaming wines, as sparkling wines, it being immaterial whether the resemblance is due to natural or artificial causes, (decision 2367.) 723 Vermuth pays the same duty as still wines. Whiskey, see Brandy, &c. above. 722 Wines, still, in casks 50 cts. per gall. 722 Wines, still, in bottles, per case of one doz. bottles, each bottle containing not more than one quart and more than one pint, or per case of twenty-four bottles, each bottle containing not more than one pint $1.60 per case. any excess beyond these quantities found in such bottles shall be subject to a duty of 5 cents per pint or fractional part thereof, but no separate or additional duty shall be col- lected on the bottles. 721 Wines, champagne and all other sparkling wines, (deci- sion 2367,) in bottles, containing each not more than one quart, and more than one pint. $7 per doz. bottles. containing not more than one pint each, and more than one-half pint $3.50 per doz. bottles. containing one-half pint each or less. $1.75 per doz. bottles. in bottles containing more than one quart each, shall pay, in addition to $7 per doz. bottles, on the quantity in excess of one quart per bottle, at the rate of $2.25 per gall, 724 bottles pay an additional duty of 3 cts. each. 722 Provided, that any wines imported containing more than 24 per ct. of alcohol, shall be for- feited to the United States. 722 Provided, that there shall be no allowance for break- age, leakage, or damage on wines, liquors, cordials, or distilled spirits, (ales, beer and porter, embraced under the term liquors, decision 2308.) EXISTING LAWS AND DECISIONS. 265 PABAGKAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Liquors, viz : Brandy, Cordials, "Wines, * &c. Continued. 726 Preparations or compounds of which distilled spirits are a component part of chief value, not specially enumerated or provided for, shall pay a duty not less than that imposed upon dis- tilled spirits, (decisions 4374-5398.) 724 Provided, that wines, brandy, and other spiri- tuous liquors imported in bottles, shall be r packed in packages containing not less than one dozen bottles in each package. 725 Provided that each and every gauge or wine gal- lon of measurement, shall be counted as at least one proof gallon, and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue, (see paragraph 321, below.) 321 Proof spirit shall be held to be that alcoholic liquor, which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at 60 deg. Fahren't. 728 No lower rate or amount of duty shall be col- lected on brandy, spirits or other spirituous beverages, than that fixed for the description of first proof, but shall be increased in propor- tion for any greater strength than the strength of first proof. 728 And all imitations of brandy or spirits of wines, imported by any names whatever, shall pay the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon. 725 Provided, that any brandy or spirituous liquors, imported in casks of less capacity than 14 gal- lons, shall be forfeited to the United States. Liquors, domestic, exported and returned, see United States. * That all distilled spirits, wines and malt liquors, imported in pipes, hogs- heads, tierces, barrels, casks, or other similar packages, shall be first placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected., marked and branded, by a U. S. custom's gauger, and a stamp affixed to each package, indicating the date and particu- lars of such importations, (decisions 3962-4086-4087-4281-4920-5029.) 18 266 U. S. IMPORT DUTIES UNDEK PABAGKAPH OF LAW EATK OF IMPOSING DUTY. DUTY. Literary societies, articles specially imported for, see Societies. 471 Litharge 3 cts. per Ib. 1147 Lithographic stones, not engraved free. 1246 " " engraved, (decision 5048) 20 per ct. 1246 " " " if old and unfit for use, (de- cision 1925) 20 per ct. Lithographic fashion plates, see Fashion Plates. 798 Lithographs, (decision 3941) 25 per ct. 960 Litmus, prepared or not prepared ?. . . free. Lobsters, see Fish. 1148 Loadstones free. 630 Locks, brass, iron, or other metal 45 per ct. " for guns, see Gun Locks. Locomotives or parts of, see Iron or Steel. Logs and round timber, see Wood. Logwood, see Dyewoods. Looking-glass plates, see Glass. " u frames, see Frames. Lotions and Lozenges, medicinal, see Preparations. Lumber, see Lumber under title Wood. 506 Lunar caustic moulds, (decision 337) 25 per ct. 1051 Lupulinum, crude, (decision 3201) free. 557 Lustres, glass 45 per ct. 883 Lutes, and parts of, (decision 4453) 25 per ct. 839 " if toys 35 per ct. 1008 Lve of wood ashes. . . .free. M. 1150 Maccaroni, and vermicelli free. 961 Mace free. 991 " oil of free. Machine blanketing, see Belts. 630 Machines, sewing, (decision 1471) 45 per ct. Machinery, models of, see Models. 1240 " imported for repair free. 630 " of steel or iron 45 per ct. Mackerel, see Fish. 962 Madder, and Mungeet or Indian madder, ground or pre- pared, and extract of free. 501 " lake, (decision 4833) 25 per ct. EXISTING LAWS AND DECISIONS. 267 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 501 Madder, prepared for paint, (decision 4833) 25 per ct. 1051 " root, crude free. 630 Magic lanterns, metal and glass 45 per ct. 839 " " if toys 35 per ct. 506 Magnesia, acetate of 25 per ct. 475 " calcined 10 cts. per Ib. 1035 " cement (decision 5304) free. 507 " citrate (decision 2682) 25 per ct. 474 medicinal, carbonate of 5 cts. per Ib. 476 " sulphate of, or epsom salts ^ ct. per Ib. 513 " Henry's, (decision 223) 50 per ct. 1035 Magnesite, or native mineral carbonate of magnesia (deci- sion 5304) free. 1034 Magnesium free. Magnetic iron sand or ore, (decision 5) r.rude mineral sub- stances, see Minerals. 1151 Magnets, toy or other (decision 5293) free. 1233 Mahogany, unmanufactured free. 646 " manufactures of, (see Furniture) 35 per ct. 630 Mails, weaving, iron or steel , 45 per ct. Maine, products of the forests of, see paragraphs 1238* & 1239. Maize, see Corn. Malacca Joints, see India Joints. 575 Malleable iron castings, not specially enumerated or pro- vided for 2 cts. per Ib. 647 Mallets, wood 35 per ct. 676 Malt, barley, per bushel o 34 Ibs 20 cts. per bush. " extract, if not proprietary (decision 5372) as ale or beer, see Liquors. 513 " " if proprietary (decision 4834) 50 per ct. 103,6 Manganese, oxide and ore of (decision 4114) free. 1036 " ground (decision 2915) free. Manganiferous iron ore, see Ore of Iron. 1119 Mangoes ' free. 886 Manikins, of papier mache (decision 3831) 30 per ct. 745 Manilla and other 'like substances for hemp, not specially enumerated or provided for $25 per ton. " cordage, see Cordage. " manufactures of, see flax, &c. manufactures of. " for vessels, see Vessels. 963 Manna free. Mantillas, see Clothing. 268 U. S. IMPOET DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 1246 Manufactures, all articles manufactured in whole or in part, not enumerated or provided for * 20 per ct. Manufactures of the United States exported and returned, see United States. 1009 Manufacturing purposes, acids for, not specially enume- rated or provided for free. 920 Manures, guano, and all substances expressly used for manure, (decision 4210) free. 1152 Manuscripts, (decisions 1654-3497-3515) free. 798 Maps 25 per ct. 1073 " printed and manufactured more than 20 years at the date of importation free. " specially imported for schools or societies, see Societies. " for United States, see United States. 881 Marble, of all kinds, in block, rough or squared. .65 cts. per cubic foot. 881 " veined, sawed, dressed, or otherwise $1.10 per cubic foot. 882 " manufactures of, not specially enumerated or pro- vided for 50 per ct. " casts and statuary, specially imported for schools and societies, see Societies. 882 " bass reliefs, (decision 2706) 50 per ct. 881 " paving tiles $1.10 per cubic foot. 881 " slabs $1.10 per cubic foot. u statuary, see Art. 882 " table tops, (decision 3858) 50 per ct. 839 Marbles, glass, china, or other material, (decisions 3264- 3821 ) 35 per ct. 716 Marmalade, as sweetmeats 35 per ct. 1153 Marrow, crude free. 513 " perfumed, as hair oil 50 per ct. 1154 Marsh mallows free. 1154 " " powdered, (decision 3225) free. 1051 Mastic gum, crude free. 508 " " otherwise than crude 10 per ct. * Manufactures of the various materials have been placed under the titles of the materials of which composed, for the reason that different rates of duty are imposed on different articles manufactured of the same material ; for ex- ample, manufactures of paper will be found under "Paper," because paper boxes, paper envelopes, articles of Papier Mache, and other manufactures of paper not specially enumerated, pay different rates of duty. (See note on page 174, and paragraph 1246.) Where the several parts of a manufactured article are readily separable for classification and assessment of duty, and are separately valued in the invoice, each will be charged according to its characteristics. (Reg. of 1874, page 216, and decision 3319.) EXISTING LAWS AND DECISIONS. 269 "PARAGRAPH OF LAW RATE OF. IMPOSING DUTY. DUTY. 802 Masks, paper, for adults, (decision Nov. 2, 1866) 15 per ct. 886 " papier mache, for adults 30 per ct. 797 " silk, for adults 50 per ct. 839 " if toys, of any material (decision Nov. 2, 1*866) 35 per ct. 847 Matches, friction or lucifer, of all descriptions 35 per ct. 648 Match blocks, (decision 5307) 20 per ct. 647 " splints, wood, (decision 2708) 35 per ct. 1216 Mate or Brazilian tea, (decision 3909) assimilating to tea, see paragraph 1 246 free. Mathematical instruments, specially imported for schools or societies, see Societies. u dutiable according to the material. 1051 Matico leaf, crude free < 508 " otherwise than crude 10 per ct. 846 Matting, floor, exclusively of vegetable substances 20 per ct. 846 " cocoa, with slight mixture of wool, (decision 1050).. . .20 per ct. 765 " for covering tea chests, grass, (decision 3635) 35 per ct. Mats for floors, see Carpets. 868 u table, india rubber, (decision 4252) ^ 25 per ct. " " leather and worsted, (decision 4059) as manu- factures of worsted, see Woolens. 1159 Mattresses or beds, moss, seaweeds, and all other vegetable substances used for free. 1132 " " " curled hog's hair for, not fit for bristles free. 857 " " curled hair for, except hog's hair 25 per ct. 679 Meal, corn, per bushel of 48 Ibs 10 cts. per bushel. 1246 " linseed 20 per ct. 686 " rice, (decision 5678) 20 per ct. 680 " oat ct. per Ib. 669 Meat, extract of 20 per ct. 697 Meats prepared, of all kinds 25 per ct. 1246 a in carcasses, dressed, other than beef and pork, (decision 2325) 10 per ct. 1155 Medals, gold, silver or copper free. 1084 " cabinets of free. Medicinal preparations, see Preparations. 1009 purposes, acids for, not specially enumerated or provided for free. 1051 barks, flowers, leaves, plants, roots, & sggds, crude free. 508 same, otherwise than crude 10 per ct. 1156 Meerchaum, crude or raw free. 1156 cleaned, waxed and polished, (decision 3850) free. Melada and concentrated melada, see Sugars. 883 Melodeons, and parts of, (decision 4453) 25 per ct. 507 Menthol or Japanese peppermint camphor (decision 4963) 25 per ct. 270 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 625 Mercury or quicksilver 10 per ct. " preparations of, see Preparations. Merino wool, see Wool. Mescal (decision 2448) see Liquors. 1025 Metallic arsenic, cobalt , free. Metal alloys, see Alloys. 600 Metal, composition, of which copper is a component mate- rial of chief value, not specially enumerated or provided for, (see paragraph 348) 3 cts. per Ib. 608 " sheathing or yellow, not wholly of copper, nor wholly nor in part of iron, ungalvanized, in sheets, 48 inches long and 14 inches wide, and weighing from 14 to 34 ounces per square foot * .... 35 per ct. " sheathing, yellow, copper chief value, see para- graph 348. 627 " type ' 20 per ct. 629 Metals, unwrought, not specially enumerated or provided for. .20 per ct. " such as iron, steel, &c., see respective titles. 883 Metalophone^, with complete diatonic scale (decision 3399) . . .25 per ct. 839 u if other than above, as toys 35 per ct. 630 Metronomes (are not musical instruments by decision 4453). . .45 per ct. 1157 Mica and mica waste free. 1157 " in slabs (decision 2676) free. 509 " ground (decision 271 3) 10 per ct. 1246 Milk (decision 1752) 10 per ct. 690 " preserved or condensed 20 per ct. 1139 " of India rubber free. 1212 " sugar of free. 1175 Millet seed free. 1246 " Mill feed (decision 4235) 20 per ct. 577 ' " irons and cranks, wrought iron ....... 2 cts. per 1 b. Millinery ornaments, see Feathers. Mill stones, see Burr stones. 509 Minerals, all non-dutiable crude minerals,- but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or pro- vided for 10 per ct. 1053 " crude, not advanced in value or condition by re- fining or grinding, or by other process of manu- *" Sheathing metal imported by foreign vessels, and intended to be used in sheathing the bottom of said vessel, and no portion of which is intended to be landed or used for any other purpose, held to be liable to duty." (Decision 534.) EXISTING LAWS AND DECISIONS. 271 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Minerals: Continued. facture, not specially enumerated or provided for* free. 629 Mineral substances in a crude state, not specially enume- rated or provided for * 20 per ct. 501 " blue ; 25 per ct. 1035 " carbonate of magnesia, native, or magnesite free. 501 " green . 25 per ct. 472 " orange 3 cts. per Ib. " specimens, see Cabinets. 1007 " wax free. 1037 " waters,f all, not artificial free. 453 u " all imitations of natural, and all artificial (decision 5513) 30 per ct. Mineralogy, specimens of, see Cabinets. Mirabellen, (decision 2670,) as plums. 345 Mirbane, oil of, or nitro benzole, (decision 3575,) but see paragraph 497 10 cts. per Ib. Mirrors, see Glass. 557 hand, (decision 3805) 45 per ct. Mitts, see Gloves. Mixed materials, see n'ote on page 174. Mixtures, medicinal, see Preparations. 1174 Models for schools, (decision 612,) as philosophical appa- ratus , free. 1158 " of inventions and other improvements in the arts; but no article which .can be fitted for use, shall be deemed a model, or improvements free. " other, dutiable according to the materials, (deci- sion 253.) Mohair cloth for buttons, see Buttons. " goods, see Woolens. Moisic iron, defined in paragraph 349. Molasses, concrete, and concentrated molasses, see Sugars. Molds, hammer and gun, see Steel Ingots. " for buttons, see Buttons. * As these provisions are apparently in conflict, see last paragraph of note on page 174. f Invoices of imported waters claimed to be natural mineral water must be accompanied by certificates from the owner or manager of the spring, certifying that the water embraced in such invoice is, in fact, natural mineral water, and specifying the spring from which produced. (decision 3963.) Natural mineral water artificially charged with gas, to compensate for loss of same in bottling, admitted free of duty. (Decision 5115.) 272 U. S. IMPORT DUTIES UNDEK PAKAGKAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 506 Molds, lunar caustic, (decision 337) 25 per ct. Monumental stones, see Stones. Monstrance, as regalia, (decision 3745,) see Societies. Monuments, imported by societies, see Societies. 882 " marble 50 per ct. 901 " stone 20 per ct. 866 Moon seed, as poppy seed, (decision 3451) J ct. per Ib. 995 " " oil, as poppy oil free. 876 Morocco skins, tanned but unfinished 10 per ct. 875 " " finished, (decision 3671) 20 per ct. 537 Morphia or morphine, and all salts of $1 per oz. 541 Mortars, earthenware 55 per ct. 538 " common stoneware 25 per ct. 882 " marble 50 per ct. 630 " of any metal 45 per ct. 882 Mosaics, marble, (decision 1448) , 50 per ct. 873 " set as jewelry 25 per ct. 557 " assimilating to glass, (decision 4909) 45 per ct. 545 " Florentine, of slate, (decisions 547-2624) 30 per ct. 1051 Moss or mosses, crude, (decision 4924) free. 508 " " " otherwise than crude 10 per ct. 1159 " for beds and mattresses free. 843 " dyed, for millinery purposes, (decision 2518) 50 per ct. Mother of pearl, see Pearl. Muslins, as Cotton Cloth. Mucilages, medicinal, see Preparations. 849 Muffs, fur 30 per ct. 877 " foot, leather and dressed sheep skins, (decision 755) 30 per ct. Mules, see Animals. Mundic, (decision 507) see Ore. Munjeet, see Madder. 775 Mungo, woolen 10 cts. per Ib. 1104 Murexide, dye free. 450 Muriate of ammonia, or sal ammoniac, (decision 1896) 10 per ct. 506 " " barytes 25 per ct. " " cinchona, see Quinia. 1042 " " potash free. 506 " " strontia 25 per ct. 506 " " tin 25perct. 1009 Muriatic acid free, 700 Mushrooms, dried, (decision 1408) 10 per ct. 701 " prepared 30 per ct. 698 " sauce 35 per ct. 883 Music boxes and parts of, (decision 4453) 25 per ct. 883 " " playing one tune, (decision 5195) 25 per ct. EXISTING LAWS AND DECISIONS. 273 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 798 Music, in sheets or bound, (decision 3503) 25 per ct. 798 " paper, with lines only, (decision 4991) 25 per ct. 883 Musical instruments, * of all kinds, and parts of, (decision 4453) 25 per ct. 839 " " " if toys 35 per ct. 1086 " " " strings, of catgut or gut cord free. 883 " " " " of any other material, (deci- sion 4453) 25 per ct. 921 Musk, crude, in natural pod, free. 921 " " with portion of pod removed, (decision 5646)., free. 513 " prepared as perfumery 50 per ct. 616 Muskets 25 per ct. 630 Musket bayonets, (see foot note to Guns) 45 per ct. 630 " barrels '. 45 per ct. 630 " rods, iron 45 per ct. " stocks, see Blocks. Mustard, ground, or preserved, in bottles or otherwise.. . .10 cts. per Ib. " seed free. " oil 25 per ct Mutton, dressed, in carcasses, (decision 2325) 10 per ct. Myrobolan free. li extract of, (decision 5529) 10 per ct. Myrrh, gum, crude free . " " otherwise than crude 10 per ct. Myrtle or bay wax (vegetable wax) , free. Nail wire rods, iron or steel, see Wire Rods. Nails, china head 55 per ct. 41 cut, iron or steel 1J cts. per Ib. " horse-shoe 4 cts. per Ib. " hob 4 cts. per Ib. " for construction or repairs of vessels, see Vessels. 582 " iron or steel, wrought, not specially enumerated or provided for 4 cts. per Ib. 624 ' plated or gilt 35 per ct. 582 " wire 4 cts. per Ib. 630 " other, of any metal, except above 45 per ct. * The Court held that completed indispensable parts of musical instruments were dutiable under the provision for musical instruments, (decision 4453.) 274 U. S. IMPORT DUTIES UNDER PABAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Nainsooks, as cotton cloth. Napkins, cotton or linen, see Cotton or Flax. 495 Naphtha, (coal tar prod uct) 20 per ct. 496 Naphthaline dyes and colors, (decision 616) 35 per ct. 507 Narcotine, (medicinal preparation) 25 per ct. 490 Natron wasser glas, (decision 4710,) as silicate of soda ^ ct. per Ib. Natural history, specimens of, see Cabinets. Neat cattle, and hides of, see paragraphs 407-408. 506 Neat's foot oil .' 25 per ct. Necklaces, see Beads and Jewelry. 797 Neckties, silk 50 per ct. " other, dutiable according to the material. 620 Needles, sewing, darning, knitting, and all others, not spe- cially enumerated or provided for 25 per ct. 620 " crochet, (decision 2693) 25 per ct. 620 for embroidery machines, (decision 3434) 25 per ct. 619 " for knitting or sewing machines 35 per ct. partially manufactured, dutiable same as if fin- ished, (decision 3421.) 620 " sail, (decision February 13th, 1865) 25 per ct. 926 Nerves of animals, for glue stock, (decision 2623) .free. 992 Neroli or orange flower oil free. 858 Netting, of human hair, (decision 1539) 35 per ct. Nettings, or wire cloth, see Wire cloth. " other, dutiable according to the material. 761 Nets, fishing or seines 25 per ct. " for head, see Head nets. 1160 Newspapers and periodicals free. 606 Nickel 15 cts. per Ib. 606 " alloy of any kind in which nickel is the Cle- ment of chief value 15 cts. per Ib. 605 " in ore, matte, or other crude form not ready for con- sumption in the arts, on the nickel contained therein 15 cts. per Ib. 606 u oxide 15 cts. per Ib. 630 " manufactures, articles, or wares, not specially enum- erated or provided for, composed wholly or in part of, whether partly or wholly manufactured 45 per ct. 630 Nippers, of any metal 45 per ct. Nipples, for guns, see Guns. 506 Nitrate of barytes 25 per ct. 506 " " iron 25 per ct. 473 " " lead 3 cts. per Ib. 482 " " potash (or saltpetre,) crude 1 ct, per Ib. 483 " " " refined H cts. per Ib. 506 " u silver, medicinal 25 per ct. EXISTING LAWS AND DECISIONS. 275 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 1 045 Nitrate of soda, or cubic nitrate free. 506 " " strontia 25 per ct. 506 " "tin 25 per ct. 506 u u zinc 25 per ct. 489 Nitre cake, (decision 2370) 20 per ct: 1009 Nitric acid free. 845 Nitro-benzole, or oil of mirbane, (also see paragraph 497) .10 cts. per Ib. 1009 Nitre-picric acid free. 524 Nitrous ether, spirits of 30 cts. per Ib. 765 Noils of china grass (decision 3470) 35 per ct. 1132 " camel's hair (decision 2447) free. u wool, see Wool. Non-enumerated articles, see paragraphs 412 and 1246, and note on page 174. Noyeau, see Liquors. 1051 Nut-galls, crude free. 508 otherwise than crude 10 per ct. 498 " extract of (decision 5529) 10 per ct. 966 Nutmegs free. 719 Nuts, all kinds (edible) shelled or unshelled, not specially enumerated or provided for 2 cts. per Ib. 1051 " not edible, crude free. 508 " " " otherwise than crude 10 per ct, 717 '" almonds 5 cts per Ib. 717 " " shelled 7 cts. per Ib. 719 " chestnuts 2 cts. per Ib. 1161 " cocoa free. 1161 u Brazil or cream free. 717 " filberts, all kinds 3 cts. per Ib. 719 " hazel 2 cts. per Ib. 1104 " used in dyeing, in a crude state, not otherwise pro- vided for free. 1168 " palm, and palm nut kernels free. 718 " peanuts or ground beans 1 ct. per Ib. 718 " " shelled H cts. per Ib. 717 " walnuts, of all kinds .3 cts. per Ib. 576 " wrought, iron or steel, (see bolts) 2 cts. per Ib. 967 Nuxvomica.. ..free. o. 1104 Oak bark for tanning, crude free. 508 u " otherwise than crude 10 per ct. 1162 Oakum.. ..free. 276 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Oar blocks, see Blocks. 647 Oars, finished 35 per ct. 678 Oats, 32 Ibs. to bus. (paragraph 148) 10 cts. per bush. 678 " ground for provender (decision 585) 10 cts. per bush. 1246 " " and mixed with other grain (decision 2841) 20 per ct. 678 u for seed (decision 2227) 10 cts. per bush. 680 Oatmeal ct. per Ib. Obscene articles, see paragraph 404. 503 Ocher and ochrey earths, dry i ct. per Ib. 503 " " " " ground in oil (decision 4534). . ..i cts. per Ib. 527 Oenantic ether or cognac, oil of $4 per oz. 1163 Oilcake free. 754 " cloth, floor, stamped, painted or printed (decision 3560) . .40 per ct. 754 " " all other except silk (decision 4192) 40 per ct. " foundations or floor cloth canvas, made of flax, jute or hemp, see Flax, manufactures of. 797 " " silk 50 per ct. 866 u seeds, other than linseed or flaxseed (decision 3451) J ct. per Ib. 1135 " stones free. Oils: 506 all preparations known as essential oils, expressed oils, distilled oils, and rendered oils, not specially enume- rated or provided for 25 per ct. 506 absinthe, (wormwood) 25 per ct. 970 almonds free. 506 allspice 25 per ct. 971 amber, crude and rectified free. 972 ambergris free. 974 aniline, crude (decision 5538; free. 506 animal 25 per ct. 973 anise, or anise-seed free. 996 anthoss or rosemary free. 506 antique 25 per ct. 975 aspic or spike lavender free. 440 bay leaves, essential $2.50 per Ib. 440 bay rum or essence $2.50 per Ib. 997 bene free. 495 benzine 20 per ct. 495 benzole 20 per ct. 976 bergamot, see foot note on next page free. 513 brauns cheide (decision 3528) 50 per ct. 977 cajeput free. 978 caraway free. 979 cassia free. 432 castor 80 cts. per gall. EXISTING LAWS AND DECISIONS. 277 PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Oils. Continued. 980 cedrat free. 506 cenne 25 per ct. 981 chamomile free. 979 cinnamon . free. 980 citron, as oil of cedrat free. 982 citronella or lemon grass free. 983 civet free. 506 cloves 25 per ct. 495 coal-tar, products of, such as naphtha, benzine, benzole and dead oil 20 per ct. 994 cocoa nut free. 507 cod liver (decision 3611) 25 per ct. 513 " " if proprietary 50 per ct. 527 cognac, or oenantic ether $4 per oz. 443 colza (decision 2604) 10 cts. per gall. 442 cotton seed, 7J- Ibs. to gall 25 cts. per gall. 441 croton 50 cts. per Ib. 506 cubebs 25 per ct. 506 cummin 25 per ct. 495 dead 20 per ct. 506 distilled, not otherwise enumerated 25 per ct. 513 enfleuraged (decision 2543) 50 per ct. 506 essential or expressed, not otherwise enumerated 25 per ct. 984 fennel free. 1164 fish, of American fisheries free. 506 u " foreign fisheries 25 per ct. " the produce of the fisheries of Canada, Prince Edwards' Island, and Newfoundland (see para- graph 29 and foot note to fisheries.) 442 flaxseed, or linseed, 7^ Ibs. to gall 25 cts. per gall. 528 fruit, or fruit ethers, or fruit essences $2.50 per Ib. 526 fusel or amlyc alcohol 10 per ct. 506 ground bean or pea nut (decision 3318) 25 per ct. 513 hair 50 per ct. 513 harlaem 50 per ct. 443 hempseed 10 cts. per gall. illuminating, see Coal Tar above. 985 jasmine or jasimine free. 986 juglandium free. 987 juniper free. 506 kerosene 25 per ct. 988 lavender free. 975 " spike or aspic free. 982 lemon grass, or citronella free. 278 U. S. IMPORT DUTIES UNDER PAKAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Oils. Continued. 989 lemon* free. 990 limes free. 442 linseed or flax seed, 7-& Ibs. to gall 25 cts. per gall 991 mace free. 506 u imitation, (decision 2848) 25 per ct. 513 medicinal, proprietary 50 per ct. 345 mirbane, or nitro- benzole, (also see paragraph 497) ' 10 cts. per Ib. 506 mustard 25 per ct. 995 moon seed, as poppy free. 506 neatsfoot 25 per ct. 992 neroli, or orange flower free. 345 nitro-benzole, or oil of mirbane, (also see paragraph 497). . 1 cts. per Ib. 506 nuts, not otherwise provided for 25 per ct. 506 olive 25 per ct. 993 orange * free. 992 " flower, or neroli free. 998 origanum, or thyme, red or white free. 994 palm free. 506 pea-nut, (decision 3318) . 25 per ct. 506 peppermint 25 per ct. 506 pimento 25 per ct. 995 poppy, (decision 3473) free. 443 rape seed 10 cts. per gall. 506 rendered, not otherwise provided for 25 per ct. 996 rosemary or anthoss ; free. 968 of roses, or ottar of roses free. 529 rum, or essence of rum 50 cts. per oz. " bay, see Bay rum above. 506 seal, as animal oil, (decision 1596) 25 per ct. 997 sesame, or sesamum seed, or bene free. spermaceti, see Fish Oil, above. 975 spike lavender, or aspic free. 998 thyme, or origanum, red or white free. 998 valerian free. 506 vanilla bean 25 per ct. 506 vegetable, not otherwise provided for 25 per ct. 1009 vitriol or sulphuric acid free whale oil, see Fish Oil, above. 506 wormwood 25 per ct. Ointments, medicinal, see Preparations. Old metals, see the respective metal. * Haensel's patented essential oils of bergamot, orange and lemon, free, (decision 5594.) EXISTING LAWS AND DECISIONS. 279 iPARAGRAPH OF LAV,' BATE OF IMPOSING DUTY. DUTY. 1051 Olebanum gum, crude free. 508 " " otherwise than crude 10 per ct. Oleo-resins, medicinal, see Preparations. Olives, green or prepared free. " stuffed, (decision 1611) free. " in oil or salt free. Olive oil 25 per ct. Onions, in natural state or in salt or brine 10 per ct. Onyx, quartz formation, crude, (decision 4842) 10 per ct. " Mexican, as marble, (decision 2306.) 534 Opium, crude, containing 9 per cent, and over of morphia. $1.00 per Ib. 534 " containing less than 9 per cent, of morphia, impor- tation prohibited. 536 " aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all liquid preparations of opium, not specially enumerated or provided for 40 per ct. 535 " prepared for smoking, and all other preparations of opium, not specially enumerated or provided for $10.00 per Ib. But opium prepared for smoking, and other pre- parations of opium deposited in bonded ware- houses, shall not be removed therefrom for expor- tation without payment of duties, and such duties shall not be refunded, (decision 776.) 992 Orange flowers, oil of free. 993 " oil of free. 958 " juice, sour, concentrated, (decision 2345) free. 1166 " peel, not preserved, candied or otherwise prepared free. 716 " " when .candied, and prepared (decision 1370) 35 per ct. 472 " mineral 3 cts. per Ib. 710 Oranges in boxes of capacity not exceeding 2- cubic feet 25 cts. per box. 710 " " half boxes; capacity not exceeding 1| cubic feet 1 3 cts per $ box. 710 " bulk $1.60 per 1,000. 710 u barrels, capacity not exceeding that of the 196 Ibs. flour barrel 55 cts. per barrel. 712 " packages not specially enumerated or pro- vided for . . 20 per ct. Orchil or orchil liquid free. " extract, for dyeing, (decision 5529) 10 per ct. Ore, antimony, crude sulphide of, (decision 5473) free. " for cabinets as specimens free. " chromic, or chromate of iron 15 per ct. 280 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW . RATE OF IMPOSING DUTY. DUTY. 1090 Ore, cobalt free. 600 " copper, on each pound of line copper contained there- in 2$ cts. per Ib. 1107 " corundum, as emery, (decision 1374) free. 1107 " emery free. 1167 " gold ! .' free. 558 " iron, including manganiferous iron ore, also the dross or residuum from burnt pyri tes 75 cts. per ton. 602 u lead li cts. per Ib. 1036 " of manganese, (decision 4114) free. " nickel, see Nickel. 1167 a silver free. 558 " sulphur, as pyrites, or sulphuret of iron in its natural state, containing not more than 3|- per cent, of copper 75 cts. per ton. Provided, that ore containing more than 2 per cent, of copper, shall pay, in addition thereto, for the copper contained therein 2^ cts. per Ib. 1222 " tin free. " other, see Minerals. 883 Organs, and parts of, (decision 4453) 25 per ct. 883 Orguinettes, and sheets for, (decisions 4453-5309) 25 per ct, 998 Origanum or thyme, red or white, oil of .free. 914 Orleans, and extracts of free. 808 Ornaments, alabaster and spar 10 per ct. " bead, see Beads. Ornaments for hats, see Hats. 1016 Orpiment or sulphide of arsenic free. 1051 Orris or iris root, crude free. 508 " " " " otherwise than crude 10 per ct. 885 Osier, prepared for basket makers' use 25 per ct. 809 ." articles of, not specially enumerated or provided for 30 per ct. " for hats, see Hats. 1038 Osmium free. 968 Ottar of roses free. 1009 Oxalic acid free. 506 Oxide of bismuth 25 per ct. 465 u "cobalt 20 per ct. 501 " " iron or colcothar, (decision 4914) also see para- graph 893 25 per ct 1036 " " manganese, (decision 4114) free. " " nickel, see Nickel. 1046 " " and proto-oxide of strontia . . ; free. 506 " " tin 25perct, 1050 " " uranium, (decision 4293) ...free. EXISTING LAWS AND DECISIONS. 281 PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 504 Oxide of zinc, dry 1 J cts. per Ib. 505 " " " ground in oil If- cts. per Ib. 528 Oxyde, amyle, (decision 1129) $2.50 per Ib. 1 198 Oysters, (shell fish) free. 696 " in oil, (decision 811) 30 per ct. P. 454 Packing, asbestos, (decision 3876) 25 per ct. 645 Packing boxes of wood, empty 30 per ct. 645 " " shooks of 30 per ct. 750 Pack thread, flax or linen 40 per ct. Paddings, linen, see Linens under title Flax. " wool, see Woolens. 685 Paddy, (see Rice) 1 cts per Ib. Paintings, see Art. Paintings for societies, see Societies. Paints and Colors, viz : 501 paints and colors, including lakes, whether dry or mixed, or ground with water or oil, not specially enumerated or provided for (decisions 4534-4973) 25 per ct. artist's colors, in tubes, (decision 2299,) classed as other paints. 496 aniline colors, (decision 2811) 35 per ct. 501 blanc fixe 25 per ct. 893 blue, Berlin. Chinese, fig and wash 20 per ct. 501 Bremen blue, (decision 1705) 25 per ct. 502 bone black, (the pigment known as,) ivory drop black, and bone char 25 per ct. 501 carmine lake, (decision 4323) 25 per ct. 893 CKinese blue 20 per ct. 501 chrome yellow , 25 per ct. 496 coal-tar colors or dyes, by whatever name known, and not specially enumerated or provided for 35 per ct. 923 cochineal free. 501 " lake, (decision 4323) 25 per ct. 502 black, ivory drop 25 per ct. 501 Dutch pink 25 per ct. 501 enamelled white 25 per ct. 893 fig blue 20 per ct. 893 Frankfort black 20 per ct. 10 232 U. S. IMPORT DUTIES UNDER PABAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Paints and Colors. Continued. 501 Indian red 25 per ct. 501 king's yellow 25 per ct. 470 kremnitz or kreras white (as white lead) 3 cts. per Ib. 501 lampblack 25 per ct. 471 litharge 3 cts. per Ib. 501 lakes 25 per ct. 501 lime white 25 per ct. 501 mineral blue 25 per ct.. 501 " green, (decision 4323) 25 per ct. 503 orcher and orchery earths, dry ^ ct. per Ib.. 503 u " " " ground in oil H cts. per Ib. 472 orange mineral 3 cts. per Ib. 465 oxide of cobalt 20 per ct. 501 " " iron or colcothar, (decision 4914,) see also para- graph 893 25 per ct.. 1050 u " uranium, (decision 4293) free. 504 " " zinc dry 1 cts. per Ib. 505 " " " ground in oil If cts. per Ib. 501 Paris green 25 per ct. 460 " white, dry ^ ct. per Ib. 460 " ground in oil 1 ct. per Ib. 501 Prussian blue . . 25 per ct. 501 rose pink 25 per ct. 472 red lead 3 cts. per Ib. 501 satin white 25 per ct. 503 sienna and sienna earths, dry ^ ct. per Ib.. 503 same, when ground in oil 1-J- cts. per Ib. 501 Spanish brown , 25 per ct. 501 soluble silicate, (decision 3644) 25 per ct. Tuscan red, as Oxide of Iron, see above, (decision 1349.) 501 Turkey red, (decision 3500) 25 per ct. 499 ultramarine, (decisions 3361-4950) 5 cts. per Ib. 503 umber and umber earths, dry i ct. per Ib. 503 same, when ground in oil 1^ cts. per Ib .. 1050 uranium, oxide of, (decision 4293) free. 501 Vandyke brown 25 per ct. 501 Venetian red 25 per ct.. 1050 verdigris, or subacetate of copper free. 501 vermillion 25 per ct. 893 wash blue 20 per ct. 501 water colors, not otherwise provided for. 25 per ct. 470 white lead, dry or in pulp, or ground, or mixed in oil. . .3 cts. per Ib. 460 whiting, dry i ct. per Ib. 460 u ground in oil 1 ct. per Ib.. EXISTING LAWS AND DECISIONS. 283 PAEAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Paints and Colors.-*- Continued. 501 wood lake, (decision 3130) 25 per ct. 501 yellow, (patent) 25 per ct. zinc, see Oxide above. 638 Palings and pickets, (decision 3790) 20 per ct. 1039 Palladium , free. 809 I Palm Leaf, articles of, not specially enumerated or pro- 814 J vided for 30 per ct. 1051 u " unmanufactured free. 1108 " " fans, common free. 842 " " ks with artificial handles, (decision 1497) 35 per ct. 814 " hats, bonnets and hoods 30 per ct. 862 " " materials, for hats, bonnets and hoods 20 per ct. 1168 Palm nuts and palm nut kernels free. 994 u oil free. 798 Pamphlets, bound or unbound 25 per ct. 513 Pancreatic emulsion, (decision 3828) 50 per ct. Pans, dutiable according to the material. Pantaloon stuff, cotton, as cotton cloth. Papelon as melado, see Sugars. 806 Paper, antiquarian, demy, drawing, elephant, foolscap, im- perial, letter, note, and all other paper not spec- cially enumerated or provided for 25 per ct. 806 " albumen, (decision 5302) 25 per ct. 454 " asbestos, (decisions 3438, 3756) 25 per ct. 806 " box, (decision 5485) 25 per ct. 804 " boxes 35 per ct. " cigarette, see Cigarette paper. " clippings, see Paper Stock. 798 " decalcomaine pictures, (decision 3822) 25 per ct. 805 ' envelopes 25 per ct. 848 " fulminating caps, (decision 2342) 30 per ct. 806 " gilt 25perct. 806 " gold beater's, (decision 3508) 25 per ct. 806 " hangings, (decisions 4819-4437) 25 per ct. 802 u labels, blank 15 per ct. 798 a printed, lithographed or engraved, (decision 4432) 25 per ct. 802 " manufactures of, or paper a component material, not specially enumerated or provided for, (decisions 2950-3941) 15 per ct, " masks, see Masks. 798 ki music, with lines only, (decision 4991) 25 per ct. 798 " pictures for scrap books, (decision 3941) 25 per ct. 802 " pasteboard 15 per ct. 806 ' photographic, (decision 5302) 25 per ct. 284 U. S. IMPOET DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 806 Paper, plate, (decision 1549) 25 per ct. 800 " printing, sized or glued, suitable only for printing, (decisions 4455-5015) 20 per ct. 801 " printing, unsized, used for books and newspapers exclusively 15 per ct. 807 " pulp, dried, for paper maker's use, (decision 2428) 10 per ct. 806 u for screens or fire-boards 25 per ct. 803 " sheathing 10 per ct. 1232 " stock, poplar and other woods, for manufacture of paper, (decision 3769) ... free. 1246 " " half stuff, (decision 1589) 20 per ct. 1106 " " esparto or Spanish grass and other grasses, and pulp of, for manufacture of paper free. 1169 " stock, crude, of every description, including all grasses, fibres, rags of all kinds other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny bags, gunny cloth, old or refuse, to be used in making, and fit only to be converted into paper, and unfit for any other manufacture, and cotton waste, whether for paper stock or other purposes (decisions 3535- 4098-5365) free. 839 " toys (decision 289) 35 per ct, 802 " wadding 15 perct. 798 Papers, illustrated 25 per ct. 886 Papier mache, manufactures, articles, and wares of (deci- sion 5016) 30 perct. 839 " " toys 35 perct. 1040 Paraffine free. Parasols, and stick or frames for, see Umbrellas. 1170 Parchment free. Parian ware, see China. 501 Paris green 25 per ct. 460 " white, dry $ ct. per Ib. 460 " " ground in oil or putty 1 ct. per Ib. " plaster of, see Plaster of Paris. 879 Parsley seed (decision 1757) 20 per ct, 802 Pasteboard 15 per ct. 496 Paste, aniline (decision 2810) 35 per ct. 513 u almond, cosmetic 50 per ct. 698 " anchovy, as sauce, (decision 3492) 35 per ct. 1246 " black (decision 3632) 20 per ct. 937 " Brazil free. 834 " or glass, composition of, not set 10 per ct. 873 same when set as jewelry . 25 per ct. 513 " tooth 50 per ct, EXISTING LAWS AND DECISIONS. 285 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Pastes, medicinal, see Preparations. 837 Pastel* or crayons 20 per ct. 1104 Pastel or woad, crude, dye free. Patent medicines, see Preparations. 501 " yellow 25 per ct. Pattern cards and samples, if of no mercantile value (decision 4828) free. 738 Patterns, cotton (decision 4071) 35 per ct. 810 embroidered with beads (decision 3172) 50 per ct. 802 " paper 15 per ct. 798 paper, engraved or printed (decision 4230) 25 per ct. embroidered with wool or worsted (decision 1942,) see Woolens. 648 Paving blocks, wood, sawed only (decision 343) 20 per ct. 1246 " stones, rough (decision 4178) 10 per ct. 1246 " not rough 20 per ct. " tiles, see Tiles. 718 Pea nuts or ground beans 1 ct. per Ib. 718 " " shelled H cts per Ib. 506 " " oil of, (decision 3318) 25 per ct. 718 " " not shelled and boiled in brine, (decision 3240) .. 1 ct. per Ib. 487 Pearl ash H cts. per Ib. 1171 Pearl, mother of, unmanufactured free. 900 " " u manufactured 25 per ct. 821 " " buttons 25 per ct. 873 " " " studs 25perct. 894 Pearls, not set 10 per ct. 894 " perforated or strung, (decision 3995) 10 per ct. 873 " set as jewelry 25 per ct. 834 " imitation of, (decision 3288) 10 per ct. 873 u " set as jewelry 25 per ct. 1164 " of United States fisheries, (decision 348) free. 879 Peas for seed, 60 Ibs. to bushel, paragraph 148 (decision 1308) 20 per ct. 700 " green or dried, for food, (decisions 651-3848) 10 per ct. 1246 " split, (decision 652) 20 per ct. 701 " prepared and preserved 30 per ct. 1246 Peat, (decision 1978) 10 per ct. 10^0 Pebbles, Brazil, and pebbles rough, for spectacles free. 557 u glass, not rough 45 per ct. Pedestals accompanying statuary, as part thereof, (deci- sion 2264) see Art. other, dutiable according to the material. Peel, orange and lemon, see Orange and Lemon peel. 286 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 1051 Pellitory root, crude free. 508 " " otherwise than crude 10 per ct. Peltries, see paragraph 1245. Pelts, see Skins and Hides. Penal duty for undervaluation, see paragraph 131. 887 Pencils, wood, filled with lead or other material, and pencils of lead 50 cts. per gross & 30 per ct. " diamond pointed, see Diamonds. 887 u leads for, not in wood 10 per ct. 861 " hair, (decision 3794) 30 per ct. " pocket, dutiable according to the material. 887 " crayon, or pencils filled with chalk, (decision 4265) 50 cts. per gross & 30 per ct. 545 " slate 30 per ct. 887 " " covered with wood, (decision 1662) 50 cts. per gross & 30 per ct. Pencil cases, dutiable according to the material. 621 Penknives 50 per ct. 630 " " blades for, (decision 1363) 45 per ct. 622 Pen-holder tips, and pen-holders or parts thereof 30 per ct. 622 Pens, metallic 12 cts. per gross. Pen-wipers, (decision 1431) dutiable according to the material. 999 Pepper, unground, of all kinds free. 510 '" ground or powdered 5 cts. per Ib. 999 " dust, (decision 5314) as pepper unground. : free. 698 Peppers, as pickles . . . . 35 per ct. 888 Percussion caps (decisions 2148-2150,) see also Cartridges.. . .40 per ct. 513 Perfumery, not alcoholic, for toilet purposes 50 per ct. 514 " alcoholic, including cologne water (decision 5005) $2 per gall. & 50 per ct. 1160 Periodicals and newspapers free. Perry, see Liquors. 498 Persis, or extract of orchil (decision 5529) 10 per ct. 498 Persian berries, extract of (decision 5529) 10 per ct. Personal and household effects, see Effects. 936 Peruvian barks free. Pestles and mortars, see Mortars. Petroleum, see Oils. 630 Pewter, manufactures, articles or wares, not specially enu- , m crated or provided for, composed wholly or in part of pewter, whether partly or wholly manu- factured 45 per ct. 1173 " and Britannia metal, old, fit only to be remamu- factured . . free. EXISTING LAWS AND DECISIONS. 287 'PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Philosophical societies, articles specially imported for, see Societies. 889 " apparatus and instruments 35 per ct. apparatus, instruments and preparations for societies and schools, see Societies. 1041 Phosphates, crude or native, for fertilizing purposes free. 506 Phosphate of lime 25 per ct. 506 " soda 25 per ct. 422 Phosphorus 10 cts. per Ib. 506 Phosphuret of lime 25 per ct. 557 Photographic slides for lanterns 45 per ct. 806 4i paper (decision 5302) 25 per ct. 798 Photographs (decision 5574} 25 per ct. " for exhibition, see paragraphs 1241-1242. 883 Pianos, and parts of (decision 4453) 25 per ct. 839 " toys (decisions 2107-5195) 35 per ct. 638 Pickets and palings (decision 3790) 20 per ct. 698 Pickles, all kinds, not specially enumerated or provided for.. .35 per ct. 700 " vegetables in salt or brine, not specially enume- rated or provided for 10 per ct. 1009 Picric acid and nitro picric acid free. Pigments, see Paints. 1149 Piling, logs with bark on, (decision 901) free. Pills, see Preparations. 1000 Pimento, unground free. 510 " ground or powdered 5 cts. per Ib. 506 " oil of 25 per ct. 630 Pincers, iron or steel 45 per ct. Pin cushions, dutiable according to the material. 1119 Pine apples free. 1118 " " slips of, for cultivation free. 716 " " preserved, (decision 1186) 35 per ct. 446 Pink creams, (decision 3214) 4 cts. per Ib. 501 Pink, Dutch and rose 25 per ct. 623 Pins, solid head or other 30 per ct. 873 " if jewelry 25 per ct. 813 " hair, bone, horn or ivory 30 per ct 855 " " gutta percha 35 per ct. 630 " u iron, steel or other metal, (decision 2140) 45 per ct. 900 " " shell 25 per ct. 873 " " if jewelry 25 per ct. " wrist or crank, see Steel ingots. 570 Pipe, cast iron, of every description 1 ct. per lb^ 648 " blocks, rough, (decision 3411) 20 per ct " clay, see Earth. 288 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 600 Pipe, copper 35 per ct. 604 " lead 3 cts. per Ib. 584 u wrought iron or steel 2J cts. per Ib. Pipes, pipe bowls, and smokers articles, see Smokers Articles. 617 Pistols of all kinds 35 per ct. 495 Pitch, (coal tar product) 20 per ct. 1082 u Burgundy . free. Plaids, cotton, as Cotton Cloth. Plaits for hats, bonnets and hoods, see Hats. 630 Planes, and plane irons 45 per ct. Planks and planking, see Wood. 1119 Plaintains free. 745 Plantain or plaintain bark or hemp $25 per ton. 1118 Plants, fruit, tropical and semi-tropical, for the purpose of propogation or cultivation free. 1175 Plants of all kinds not otherwise provided for free. 1176 u for the Agricultural Department or U. S. Botanical Garden free. 1217 " tea free. Plaques of earthy substance, see Earthenware. 630 " " metal 45 per ct. 1043 Plaster of Paris or sulphate of lime, unground, (decision 2159) free. 891 u ground or calcined 20 per ct. 1246 Plaster, cracked rock, (decision 2573) 20 per ct . " busts, casts, etc., see Art, works of. " " specially imported for school and so- cieties, see Societies. " figures, (decision 2544,) as earthenware. 507 Plasters, adhesive, (decision 2078) 25 per ct. 507 " medicinal 25 per ct. " corn and bunion, part wool, (decision 357,) "as manufacture of wool, see Woolens. 630 Plate, gold 45 per ct. 630 " silver 45 per ct, " iron or steel, see Iron or Steel. 624 Plated articles and wares of all kinds 35 per ct. 1123 Plates or disks, glass, un wrought, for use in manufacture of optical instruments, (decision 5522) free. 549 if cut or ground 45 per ct. 571 " cast iron 1 cts. per Ib. " copper, for sheathing, see Metal. 630 a " engraved 45 per ct. 1110 " fashion, engraved on steel or wood, colored or plain free. EXISTING LAWS AND DECISIONS. 289 PARAGRAPH OF LAW EATE OF IMPOSING DUTY. DUTY. 1110 Plates, fashion, reproduced from steel plates by transfers on stone, (decision 5202) free. 613 " steel, engraved 25 per ct. 030 u " prepared for engravers 45 per ct. " " see Steel Ingots. 61 3 " stereotype 25 per ct. 627 " " old and broken, (decision 1559) 20 per ct. 1177 Platina* unmanufactured free. - 630 Platinum, manufactures, articles, or wares, not specially enumerated or provided for, composed wholly or in part of platinum, whether partly or wholly manufactured 45 per ct. 1178 " unmanufactured * free. 1178 u vases, retorts, and other apparatus, vessels and parts thereof, for chemical uses free. 892 Playing cards 100 per ct. 892 " " partially manufactured, (decision 3270) 100 per ct. 630 Pliers, iron or steel 45 per ct. 630 Ploughs, iron or steel 45 per ct. '630 " planes for 45 per ct. Plumbago, see Lead. Plumes, see Feathers. 708 Plums, pickled, (decision 3811) 1 ct. per Ib. 708 " dried, (decision 265) 1 ct. per Ib. 1119 " green, (decision 265) free. . 716 " preserved 35 per ct. 738 Plush, cotton 35 per ct. 865 " hatters', of silk, or of silk and cotton 25 per ct. " mixed materials, see note on page 174. 797 " silk SOperct. wholly or in part of wool, worsted or animal hair, as manufactures of wool, see Woolens. 824 Pocket books, of any material 35 per ct. 621 " knives 50 per ct. 630 M " blades for, (decision 1363) 45 per ct. 1137 Poles, hop free. " other, see Wood. Polishing cloth, as manuf. of wool, (decision 3147,) see Woolens. 893 Polishing powders, of every description, by whatever name known 20 per ct. * " Platina unmanufactured extends to and comprehends platina imported either in ingots or in the form of sheets, or in the form of wire, or in any shape or form not constituting an article suitable for use without further manufac- ture," (decision 3770.) <290 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 1180 Polishing stones free. 1 246 " " artificial, (decision 3525) 20 per ct, 513 Pomatum and pomades 50 per ct. 1119 Pomegranates free. Pongees, see Silk. Poplar wood, see Wood and Paper Stock. Poplins, see Woolen dress goods. D95 Poppy oil, (decision 3473) .free. 866 " seed, (decision 3451) ^ ct. per Ib. Porcelain ware, see China. 557 " glass 45 per ct. 540 u slates, plain, (decision 618) 55 per ct. 667 Pork ' 1 ct. per Ib. Porter, see Liquors. Portraits, see Art. 459 Portland cement 20 per ct. 883 Post horns, (decision 5217) 25 per ct. 592 Posts and columns, or part or sections of, iron or steel. . . . 1 J cts. per Ib, " see Wood. 506 Potash, acetate of 25 per ct. 507 bicarbonate of, medicinal, (decision 4117 25 per ct. 464 " bichromate of 3 cts. per Ib. 487 " calcined, or pearl ash li cts. per Ib. 477 " carbonate of, crude or fused, (decision 5096) 20 per ct. 477 u caustic 20 per ct. 478 " chlorate of , . 3 cts. per Ib. 463 " chromate of .3 cts. per Ib. 477 " crude 20 per ct. 477 " hydrate of, (decision 3940) 20 per ct. 479 " hydriodate of, iodite of, and iodate of 50 cts. per Ib. 1042 " muriate of free. 482 " nitrate of, or saltpetre, crude 1 ct. per Ib. 483 " " " " refined \\ cts. per Ib. 480 " prussia te of, red 10 cts. per Ib. 481 " " u yellow Sets, per Ib. 506 " salts of, not otherwise provided for 25 per ct. 484 " sulphate of 20 per ct. 506 Potassa, acetate of 25 per ct. 506 " permanganate, (decision 1545) 25 per ct. 444 " tartrate of, or rochelle salts 3 cts. per Ib. Potassium, see Minerals. 699 Potatoes, 60 Ibs. to the bushel, (including seed potatoes, decision 1803) 15 cts. per bushel. Potato starch, see Starch. EXISTING LAWS AND DECISIONS. 291 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 571 Pots, cast iron li cts. per Ib. 615 " coated, glazed or tinned 3 cts. per Ib. Pouches, see India rubber. 1246 Poultry, dressed, (decision 2325) 10 per ct. 697 " prepared, in cans or otherwise 25 per ct. 1246 Pounce 20 per ct. 1033 Powder, bleaching or chloride of lime free. 610 " bronze, (decision 5530) 15 per ct. 945 ** curry free. 844 " finishing 20 per ct. 848 u fulminating, fulminates, and all like articles, not specially enumerated or provided for 30 per ct. 853 " gun, and all explosive substances used for mining, blasting, artillery, or sporting purposes, valued not over 20 cts. per Ib 6 cts. per Ib. valued over 20 cts. per Ib 10 cts. per Ib 513 " hair 50 per ct.. 870 u ink 30 per ct. 507 " iron, (decision 1747) 25 per ct. 1246 " insect, (decision 2364) 20 per ct. 893 " polishing, all 20 per ct. 818 puffs, as brushes, (decision 3114) 30 per ct. 513 " for the skin 50 per ct. 513 " tooth 50 per ct. Powders, medicinal, see Preparations. 894 Precious stones of all kinds, (see Diamonds) 10 per ct. 834 " composition of glass or paste, not set 10 per ct. Preparations, viz. anatomical, see Anatomy. 514 alcoholic perfumery, including cologne water. $2.00 per gall, and 50 per ct. 517 alcoholic compounds, not otherwise specially enum- erated or provided for, on the alcohol contained therein ,. . .$2.00 per gall, and 25 per ct. 506 essential oils, expressed oils, distilled oils, rendered oils, alkalis, alkaloids, and all combinations of any of the foregoing, not specially enumerated or provided for. .25 per ct. 506 chemical compounds and salts, by whatever name known, and not specially enumerated or provided for 25 per ct. 727 compounds or preparations of which distilled spirits are a component part of chief value, not specially enumerated or provided for, there shall be levied a duty not less than that imposed upon distilled spirits. 292 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Preparations. Continued. 532 medicinal, known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or provided for 50 cts. per Ib. 507 medicinal, known as cerates, conserves, decoctions, emul- sions, extracts, solid or fluid ; infusions, juices, lini- ments, lozenges, mixtures, mucilages, ointments, oleo- resins, pills, plasters, powders, resins, suppositories, syrups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for 25 per ct. opium, see Opium. 513 proprietary, to wit: all cosmetics, pills, powders, troches, or lozenges, syrups, cordials, bitters, ano- dynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils or prepara- tions or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any dis- ease or diseases, or aifections whatever, affecting the human or animal body, including all toilet prepara- tions whatever, used as applications to the hair, mouth, teeth, or skin, not specially enumerated or pro- vided for 50 per ct. of pyroxyline, see Collodion. for societies, see Societies. 508 all barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nut-galls, fruits, flowers, dried fibers, grains, gums, nnd 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 expressly for dyeing, and dried insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refining or grind- ing, or by other process of manufacture, and not spe- cially enumerated or provided for, (see paragraph 1051) . .10 per ct. 697 Prepared meats and fish of all kinds, not specially enume- rated or provided for 25 per ct. 701 " vegetables 30 per ct. Presents, articles imported " as presents," other than such as are exempted by law from duty, are liable to duty, (Reg. of 1857, page 600.) Preserves, see Fruits, preserved. EXISTING LAWS AND DECISIONS. 293 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 798 Printed matter, all, not specially enumerated or provided for * .. 25 per ct. 798 Prints or engravings, bound or unbound 25 per ct. Prisms, see Glass. Produce or growth of the United States, exported and returned, see United States. Professional books, implements, instruments, and tools, of persons arriving in the United States, see Eifects. Prohibited importations, see paragraphs 397^, 404 to 406, 534, 722, 725. Protractors, dutiable according to the material. Proprietary articles and medicines, see Preparations. Protest against Collectors' decision as to rates of duties, charges, &c., see paragraph 160. Provender, see Oats. Prunella, see Buttons and Woolens. Prunelles (decision 4793) see Fruits. 1246 Prune wine f 20 per ct. 708 Prunes (decision 4993) 1 ct. per Ib. 716 " preserved in sugar, spirits, syrup or molasses (de- cision 2654) 35 per ct. 501 Prussian blue (decision 1575) 25 per ct. 480 Prussiate of potash, red 10 cts. per Ib. 481 " " " yellow 5 cts. per Ib. 630 Pulleys, iron, brass or other metal 45 per ct. 647 " wood 35 per ct. 1246 Pulp, blue, (decision 4089) 20 per ct. 807 " dried, for paper makers' use, (decision 2428) 10 per ct. 1106 " grass, for manufacture of paper .free. 1246 " rag, if half stuff, (decision 1589) 20 per ct. 802 '' " in sheets or boards, (Reg. of 1857, page 581) 15 per ct. 807 " wood, (decision 2428) 10 per ct. 1181 Pulu free. 1 182 Pumice, and pumice stone free. 1182 Pumice in bricks, (decisions 1517-2676) free. 700 Pumpkins 10 per ct. *In the opinion delivered by the Court, in the case of Arthur vs. Moller, it was stated that the term printing includes most of the forms of figures, or characters, or representations, colored or uncolored, that may be*impressed on the yielding surface, and that it is not necessary that the character produced should be letters or numerals, or the result of types or stereotypes, or be read- ing matter. (Decisions 3941-5485) f So styled Prune wine for fining liquors, does not on examination bear similitude to brandy coloring, and should be classed as non -enumerated manufactured article at 20 per cent," under paragraph 1246, (decision 721.) 294 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. ~" Pumps, dutiable according to the material. 630 Punches, iron or steel 45 per ct. 501 Purple brown 25 per ct. Purses, see Card Cases, &c. 460 Putty 1 ct. perlb. 630 " knives, (decision 368) 45 per ct. Pyrites, see Ore. 1009 Pyrogallic acid, (decision 3412) free. Pyroligneous acid, see Acid, acetic. Pyroxyline, see Collodion. Q- 889 Quadrants and sextants 35 per ct. 630 Quadrant frames, metal 45 per ct. 647 " " wood 35perct. 1051 Quassia wood, crude free. 508 " " otherwise than crude 10 per ct. Queensware, see Earthenware. 435 Quercitron, extract, for tanning, (decision 4816) 20 per ct. 1 051 Quick grass root, crude free. 508 kt " " otherwise than crude 10 per ct. 625 Quicksilver, or mercury 10 per ct. 936 Quilla, bark free. 1183 Quills, prepared or unprepared, (decision 4705) free. 1246 " toothpicks, (decision 129 i ) 20 per ct. Quiltings or quilts, dutiable according to the materials. 1119 Quinces, green free. 716 " preserved 35 per ct. 1044 Quinia, sulphate of, salts of, and cinchonidia free. 936 " barks, cinchona and other, used in manufacture of. free. 1 100 Quoits or curling stones free. R. Rabbits, alive, see Animals. 1246 " eviscerated or dressed (decision 2325) 10 per ct. Rafts, see Wood. Rag pulp, see Pulp. EXISTING LAWS AND DECISIONS. 295 PARAGRAPH OF LAW RATE OF i; , IMPOSING DUTY. DUTY. 1169 Rags, of all kinds, other than wool, for paper stock * free. 775 " woolen 10 cts. per Ib. 895 u of whatever material composed, not specially enume- rated or provided for 10 per ct. Railroad cars, see Cars. 574 " chairs (decision 276) 1 cts. per Ib. iron for repairs or remanufacture, see paragraph 244. 1184 " ties, of wood (decision 1209) free. " sleepers (decision 2673) see Lumber under title Wood. 563 Rails, tee, iron or steel, weighing not over 25 Ibs. to yard. . 9-10 ct. per Ib. 563 " flat, iron or steel, punched 8-10 ct. per Ib. 560 Railway bars, iron, weighing more than 25 Ibs. to yard. .7-10 ct. per Ib. 561 " steel or part steel, weighing more than 25 Ibs. to yard $17 per ton. 574 u fish plates, or splice bars, iron or steel 1 J cts. per Ib. 593 '" steel wheels and steel tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, and other railway tires, or parts thereof, wholly or partly manu- factured 2i cts. per Ib. 593 iron or steel ingots, cogged ingots, blooms or blanks for the same, without regard to the degree of manufacture 2 cts. per Ib. 714 Raisins 2 cts. per Ib. 630 Rakes, iron or steel 45 per ct. 647 " wood 35 per ct. Ramie, manufactures of, see Flax, manufactures of. 866 Rape seed J ct. per Ib . 443 " " oil 10 cts. per gall. 621 Rapiers, (swords) 35 per ct. 1119 Raspberries, (decision 3162) free. 528 oil $2.50 per Ib. 715 vinegar, (decision May 31st, 1867) 20 per ct. Rasps, see Files. Ratifia, see Liquors. 1 185 Rattans, unmanufactured, (decision 4949) free . 896 manufactured, but not made up into completed articles, (decision 5252) 10 per ct " for canes, see Canes. * 40 per cent, of woolen rags, in bundles of rags, for the manufacture of paper, is too large a proportion to be admitted free of duty. The importer should, where no evidence of fraud appears, be made to separate the free from the dutiable rags on entry. (Decisions 311-3535-4098.) 296 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 839 Rattles, toys, (decision 1346) 35 per ct. " other, dutiable according to the material. Raw articles or unmanufactured, see note on page 174 and paragraph 1246. 621 Razors 50 per ct. S02 " cases for, paper 15 per ct. S77 " " " leather 30 per ct. 647 Razor strops, wood and leather 35 per ct. 630 Reaping hooks, iron or steel 45 per ct. 472 Red lead 3 cts. per Ib. 507 Red precipitate 25 per ct. Reeds, bamboo, for canes and umbrella sticks, see Canes and Umbrellas. 1062 " " unmanufactured, (decision 4949) free. 1185 " unmanufactured free. 896 " manufactured, but not made up into completed articles, (decision 5252) 10 per ct. Regalia, dutiable according to the material, (decision 4435.) " specially imported for societies, see Societies. 609 Regulus of antimony 10 per ct. 600 " " copper, on the fine copper contained therein. .3 cts. per Ib. Re-importation of domestic articles, see United States. " of foreign articles, exported for repairs, duty to be assessed on entire valuation including repairs, (decisions 2081-2631.) " *' of foreign articles, to be treated as original importation, (decisions 2246-2815-3010.) Religious societies, articles specially imported for see Societies. 506 Rendered oils, not otherwise provided for 25 per ct. 933 Rennerts, raw or prepared free. 1240 Repairs, machinery imported for .free. " see Cars, Re-importations and Vessels. Reps, dutiable according to the material. 1051 Resins, gum, crude free. 508 u " otherwise than crude 10 per ct. " medicinal, see Preparations. Reticules, see Card Cases, &c. 1178 Retorts, and parts thereof, platinum, for chemical uses free. 538 " gas, not ornamented, of stoneware or earthenware. .. .25 per ct Returned cargo, see Re-importations. 1051 Rhubarb, crude free. 508 " otherwise than crude 10 per ct. Ribbon wire, (see wire.) EXISTING LAWS AND DECISIONS. 297 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 738 Ribbons, cotton 35 per ct. 797 u silk , 50 per ct. " mixed materials, see note on page 174. " for hats, bonnets and hoods, see Hats. 739 velvet, cotton 40 per ct. 797 " " silk SOperct. " mixed materials, see note on page 174. 630 " metal, (decision 4204) 45 per ct. 797 " " and silk, silk chief value, (decision 2672) 50 per ct. 684 Rice, cleaned 2 cts. per Ib. 684 " uncleaned 1^ cts. per Ib. " warehoused for cleansing, se'e paragraph 1. 686 " flour and meal, (decision 5678) 20 per ct. " from Hawaiiaji Islands, see paragraph 370. 685 " paddy ...- li cts. per Ib. 683 " starch 2 cts. per Ib. 616 Rifles, (see foot note to Guns.) 25 per ct. 856 Ringlets, human hair, or hair chief value 35 per ct. 856 Rings, human hair, or hair chief value 35 per ct. 873 " if jewelry, and not hair 25 per ct. 624 " gilt or plated, if not jewelry 35 per ct. u if saddlery, see Saddlery. " other, dutiable according to the material. Rivet wire rods, iron or steel, see Wire Rods. 578 Rivets, iron or steel 2| cts. per Ib. 630 " any other metal 45 per ct. " for repair and construction of vessels, see Vessels. 849 Robes, buffalo, wholly or partly made up, (decision 3351) 30 per ct. 864 " " not made up, but dressed on the skin (deci- sion 3351) , 20 per ct. 849 " goat skin, if not intended for rugs, (decisions 3702-5484) -. 30 per ct. " lap, linen and worsted, as manfs. of worsted, (deci- sion 2374) see Woolens. " other, dutiable according to the material. 444 Rochelle salts, or tartrate soda and potassa 3 cts. per Ib. Rockingham ware, (decision 1528,) as Earthenware. 630 Rods and eyes, stair, brass or other metal 45 per ct. 624 ' plated or gilt 35 per ct. Rods, copper, iron or steel, see these materials. " for construction and repair of vessels, see Vessels. 459 Roman cement 20 per ct. 914 Roncou, rocou, annato, or Orleans, and all extracts of free. 1246 Roofing felt 20 per ct. 546 " slates .25 per ct. 20 208 U. S. IMPOET DUTIES UNDER PAKAGRAPH OF LAW KATE OP IMPOSING DUTY. DUTY. 544 Roofing, tile 20 per ct. 1059 Root, arrow free. 702 " chicory, ground or unground, burnt or prepared 2 cts. per Ib. 704 " dandelion root, raw or prepared, (decision 3289) 2 cts. per Ib. 1187 u flour free. 951 " ginger, unground free. 959 " licorice, unground free. 1176 Roots, for Agricultural Department, or U. S. Botanical Garden free. 819 " bulbous, and bulbs, not medicinal, and not specially enumerated or provided for 20 per ct.. 1136 " hop, for cultivation ..- free 1051 " medicinal, and not edible, crude free. 508 " " " otherwise than crude 10 per ct. 1169 Rope ends, and waste rope, for paper stock free. 1133 " hide. free. " made of grass, bark, or vegetable substances, see Cordage. " wire, see Wire. 810 Rosaries, as beads, (decision 5079) 50 per ct. 996 Rosemary or anthoss oil free. 1051 Rose leaves free. 501 " pink 25 per ct. 513 tl water, (toilet) 50 per ct. 1233 Rosewood, unmanufactured free. 646 " manufactures of 35 per ct. 968 Roses, ottar of free. 716 " conserve of, as sweetmeats, (decision 4339) 35 per ct. 1051 Rosin , crude free. 508 " otherwise than crude 10 per ct. 1009 Rosolic acid (decision 4514) free. Rosolio, see Liquors. 1188 Rotten stone free. 513 Rouge 50 per ct. Rubber, India, see India Rubber. 894 Rubies, not set 10 per ct. 873 " set as jewelry 25 per ct. Rugs, see Carpets. " railway (decision 543) dutiable according to the material. 813 Rules, bone, horn or ivory 35 per ct. 855 " gutta percha 35 per ct. 630 " metal 45 per ct. 647 " wood . 35 per ct. 729 Rum, bay, or bay water, distilled or compounded, $1 per gall. 1st proof and in proportion for any greater strength than first proof. 529 " essence, or oil of 50 cts. per oz^ EXISTING LAWS AND DECISIONS. 299 PARAGRAPH OF LAW RATE .OF IMPOSING DUTY. DUTY. 440 Rum, bay, essence or oil of $2.50 per Ib. " see Liquors. Rust, damage from, see paragraph 598, and foot note to steel, damaged (decisions 415-424-1138-1565-3510-4431-4652.) 674 Rye, 56 Ibs. to bushel, (paragraph 148) 10 cts. per bush. 681 " flour i ct. per Ib. 681 " shorts (decision 677) i ct. per Ib. 8. 621 Sabres 35 per ct. 621 " blades for '. 35 per ct. 829 Saddlery, coach and harness furniture of all kinds, sad- dlery, coach and harness hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burnished, or japanned, not specially enumerated or provided for, (decisions Dec. 16, 1861, and April 12, 1871.) 35 per ct. 571 Sadirons, cast iron ! cts. per Ib. 1001 Saffron and safflower, and extract of, and saffron cake, (de- cision 3330) free. 1189 Sago, sago crude, and sago flour, (including imitation of, made from potatoes, decision 4443) free. 762 Sail duck, or canvas for sails 30 per ct. 620 fc ' needles, (decision February 13, 1865) 25 per ct. 1051 Saint John's Beans, crude free. 969 Salacine free. 506 Sal acetosella, chemical salt, (decision August 27, 1857) 25 per ct. 450 Sal ammoniac, or muriate of ammonia, (decision 1896) 10 per ct. 486 Sal soda i ct. per Ib. 487 Salaratus , H cts. per Ib. 1009 Salicylic acid,, (decision 5524) free. 507 Salicylate of sodium, (decision 3895) 25 per ct. Salmon, see Fist. 1002 Saloup or selep free. 489 Salt cake, (sulphate of soda) crude or refined 20 per ct. 897 Salt, in bags, sacks, barrels, or other packages 12 cts. per 100 Ibs. 897 u in hulk 8 cts. per 100 Ibs. " for curing meats for exportation, see paragraph 897. u fish, see paragraphs 245 and 897, and deci- sion 5104. 897 " rock, (decision June 12, 1863) 8 cts. per 100 Ibs. " dung, see Dung Salt. 506 " waste, (decision 3874) 25 per ct. 300 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 482 Saltpetre, (or nitrate of potash,) crude 1 ct. per Ib. 483 " refined f H cts. per Ib. " as to drawback, see paragraph 249. 1020 Salts, aniline or black free. 506 " chemical, and chemical compounds, by whatever name known, not specially enumerated or provided for .25 per ct. 476 " Epsom i ct. per Ib. 489 " Glauber 20 per ct. 537 " of morphia, or morphine $1.00 per oz. 1044 " of quinia free. 444 " Rochelle, or tartrate soda and potassa 3 cts. per Ib. 445 " strychinia or strychnine 50 cts. per oz. Salves, see Preparations. Samples, and pattern cards, if of no mercantile value, (de- cision 4828) free. Sand, see Minerals, (decision 3880.) Sandal wood, see Wood. 1051 Sandarach, gum free. 508 " " otherwise than crude 10 per ct. Sandstone, see Stones. 525 Santoniue $3.00 per Ib. 901 Sarcophagus, red granite, (decision 10) 20 per ct. Sardines and sardels, see Fish. 1051 Sarsaparilla, crude free. 1051 Sassafrass, bark and root, crude free. 508 " otherwise than crude 10 per ct. 506 " oil of 25 per ct. 501 Satin, white 25 per ct. 1233 " wood, unmanufactured free. 646 " " manufactures of. 35 per ct. Satins, dutiable according to the material. " cut for buttons, see Buttons. 571 Sauce pans, cast iron, 1 J cts. per Ib. 615 " " coated, glazed or tinned 3 cts. per Ib. 630 " " any other metal , 45 per ct. 698 Sauces, all kinds, not specially enumerated or provided for, (decision 3492) 35 per ct 1190 Sauerkraut free. 1071 Sausages, bologna, (decision 5472) free. 1071 " German, (decision 2220) free. 697 other 25 per ct. 1191 Sausage skins free. 1246 Saw dust, (decision 4899,) if not for dyeing or tanning 10 per ct. " logs, see Wood. " plates, see Steel ingots. EXISTING LAWS AND DECISIONS. 301 PABAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 588 Saws, circular 30 per ct. 586 " cross-cut 8 cts. per linear ft. 589 " hand and back 40 per ct. 587 " mill, pit and drag, not over 9 inches wide 10 cts. per linear ft. over 9 inches wide 15 cts. per linear ft. 589 " other than above 40 per ct. Scagliola, see Furniture. Scales, dutiable according to the material. 1051 Scammony, or resin of scammony, crude free. 508 same, otherwise than crude 10 per ct. Scantling, see Lumber, under the title Wood. 797 Scarfs, silk 50 per ct. " other, see Clothing. Schools, articles specially imported for, see Societies. 61 1 Scissors, (see Shears) 35 per ct. 630 " surgical, (decision 4870) 45 per ct. Scrap metals, see the respective metals. Scraps or waste, see Paper Stock and Waste. 630 Scrapers, steel or iron ; 45 per ct. Screens, carpet, see Carpets. " other, dutiable according to the material. Screw wire rods, iron or steel, see Wire rods. 595 Screws,* commonly called wood screws, 2 inches or over in length 6 cts. per Ib. 1 inch and less than 2 inches in length 8 cts. per Ib. over i inch and less than 1 inch in length 10 cts. per Ib. ^ inch and less in length 12 cts. per Ib. Sculptures, specimens of, for societies, see Societies. Sculptures, see Art. 630 Scythes 45 per ct. 899 Sealing wax 20 per ct. 506 Seal oil, as animal oil (decision 1596) 25 per ct. " skins, as fur skins. Seating, see Hair Cloth. Sea stores, see paragraphs 59 to 61, & 297 to 299 and title Vessels. 1159 Seaweed, for beds and mattresses free. 1192 " not otherwise provided for free. 1246 Sea tangle tents, manfs. of seaweed (decision 4635) 20 per ct. * This it appears is a descriptive designation, based upon the objects or uses of the article, and not upon the material of which it is composed, no reference to which is made by the statute, (decision 2465.) 302 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 1175 Seeds, all kinds, except medicinal, not specially enumerated or provided for free. 1051 " aromatic, and seeds of morbid growth, not edible, and not especially enumerated or provided for, if crude free. 508 " aromatic, not garden, and seeds of morbid growth, not edible, and not specially enumerated or pro- vided for, advanced in value or condition, by re- fining or grinding, or by other process of manufac- ture . 10 per ct. 431 " castor or castor beans * 50 Ibs. to bush 50 cts. per bush. 880 " flax or linseed, 56 Ibs. to the bushel 20 cts. per bush. 879 " garden, except seed of the sugar beet 20 per ct. 866 " hemp \ ct. per Ib. 866 " oil, of like character to hemp and rape seed, other than linseed or flaxseed J ct. per Ib. 866 " rape 4 ct. per Ib. 1193 " sugar beet free. Segars, see Cigars. 761 Seine and gilling twine 25 per ct. 761 Seines . . . . 25 per ct. 1002 Selep or saloup .free. Seminaries, articles specially imported for, see Societies. 1051 Seneca root, crude free. 1051 Senegal gum, crude free. 508 " " otherwise than crude 10 per ct. 1051 Senna leaves, crude free. 1101 Sepia, or cuttle fish bone free. Serges, see Woolen dress goods. 1051 Sesame, or sesamum seed, crude free. 508 " " " " otherwise than crude 10 per ct. 997 " " " " or bene, oil of free. 630 Sewing machines, (decision 1471) 45 per ct. 619 " " needles for 35 per ct. Sextants, see Quadrants. 1119 Shaddocks free. Shafts, see Iron or Steel. Shale, see Coal. 1194 Shark skins free. 738 Shawls, cotton, (see foot note to Cotton Clothing) 35 per ct. 739 " cotton lace, if completed by the lace maker f 40 per ct. 738 " cotton lace, if not completed by the lace maker f... 35 per ct. 751 " linen lace, if completed by the lace maker f 30 per ct. * An allowance can be made for weight of the pods as tare. (Decision 582.) f See foot note to Laces. EXISTING LAWS AND DECISIONS. 303 :PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 750 Shawls, linen lace, if not completed by the lace maker* 40 per ct. knit, of wool, worsted or animal hair, (decision 3194,) as knit goods, which see. u mixed materials, see note on page 174. 797 " silk 50 per ct. 776 " woolen, valued not over 80 cts. per Ib 35 cts. per Ib. & 35 per ct. valued over 80 cts. per Ib. 35 cts. per Ib. & 40 per ct. 781 wholly or in part of wool, worsted, or animal hair, other than Icnit shawls, or woolen shawls, (de- cisions 1535-2694; f 45 cts. per Ib. and 40 per ct. 781 worsted lace, (decisions 1871-2821) . .45 cts. per Ib. and 40 perct. 611 Shears, or scissors 35 per ct. 630 " hedge or garden, (decision 368) 45 per ct. 611 " horse, (decision 3448). 35 perct. 611 " pruning 35 per ct. 630 " sheep, (decision 368) 45 per ct. 1111 Sheathing felt, adhesive free. metal, see Metal. 803 paper 10 per ct. Sheep, alive, see Animals. " skins, see Skins. 1246 " wash, (decision 2426) 20 per ct. Sheet metals, see the respective metals. Sheeting, linen, see Flax, manufactures of. " cotton, see Cotton Cloth. Sheets, willow, for making hats, see Hats. 1051 Shellac, gum, crude free. 1198 Shell-fish free. 956 Shell, lac dye, crude free 900 " baskets 25 per ct.' 833 " combs , 30 per ct. 824 " boxes, (decision 5002) 35 per ct. 1224 u tortoise free. 839 " toys 35 per ct. 1091 Shells, cocoa or cacao free- 900 " whole or parts of, manufactured, of every descrip- tion, not specially enumerated or provided for, (decision 4428) 25 per ct. * See foot note to Laces. t Woolen Shawls, the principle established by the decision in the case of Friedman vs. Arthur, is that shawls, made partly of wool, and partly of worsted, or other materials, but of which wool is the component of chief value, or which were known commercially as woolen shawls, when the Act of 1867 was passed, are to be classified as woolen shawls, (decision 304 U. S. IMPORT DUTIES UNDER PAEAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 1195 Shells of every description, unmanufactured. .% free. 1195 " simply cleansed with acids, (decision 3848) free. 900 " cleaned and polished by acids, or engraved, cut or ground, (decision 3813) 25 per ct. 1196 Shingle bolts f ree . 640 Shingles, (decision 3699^3790) 35 cts. per 1000. 827 Ship's or box chronometers and parts thereof. free. Ship timber, planking and knees, see Wood. " repairs and construction, see Vessels. " iron and steel for, see Iron and Steel. Shirtings, cotton, see Cotton Cloth. " linen, see Flax, manufactures of. Shirts, cotton, see Cotton Stockings, &c. 797 " silk 50 per ct. " linen, see Flax, manufactures of. " wool, worsted or animal hair, see Woolens. 775 Shoddy, woolen 10 cts. per lb.. Shoe binding, see binding. 630 " fasteners, brass, iron or other metal, (decision 3667) 45 per ct. " lastings, and lacets, dutiable according to the material. 630 u horns, brass or other metals 45 per ct. 611 " knives 35 per ct 630 " pinchers.. 45 per ct. 750 Shoe thread, flax or linen 40 per ct. 877 " vanps, (decision 5026) 30 per ct. 576 Shoes, horse, mule, or ox, wrought iron or steel 2 cts. per lb. " other, see Boots. 645 Shocks, sugar box and packing box, wood, not specially enumerated or provided for 30 per ct. " other, see Staves. " returned as barrels or boxes, see United States. 604 Shot, lead 3 cts. per lb. 571 " cast iron 1 J cts. per lb. 877 " bags and belts, leather 30 per ct. 630 " pouches, leather and metal 45 per ct. 630 Shovels, wood and metal 45 per ct. 630 " and tongs, metal 45 per ct. 647 " ofwood 35 per ct. 798 Show cards, lithographed, (decision 2950) see Sample Cards 25 per ct. 1198 Shrimps, or other shell fish free. 1175 Shrubs, not otherwise provided for free. 1176 " for Agricultural Department or U. S. Botanical Garden free. 647 Shuttle cocks and battledores, (decision 2842) 35 per ct.. 839 same, if toys 35 per ct. EXISTING LAWS AND DECISIONS. 305 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 630 Sickles, iron or steel ! 45 per cL 621 Side-arms 35 per ct. 503 Sienna and sienna earths, dry ^ ct. per Ib. 503 " " " u ground in oil H cts. per Ib. 630 Sieves, iron and wood 45 per ct. 647 " wood and hair 35 per ct. Silesias, (decision 4558) as Cotton Cloth. 490 Silicate of soda, or other alkaline silicates $ ct. per Ib. 501 " soluble, (decision 3644) 25 per ct. 1200 Silk cocoons . . , free. 794 " partially manufactured from cocoons, or from waste silk, and not further advanced or manufactured than carded or combed silk 50 cts. per Ib. 797 " all goods, wares, and merchandise, not specially enu- merated or provided for, made of silk or of which silk is the component material of chief value, * (but no part wool, worsted or animal hair) 50 per ct. 797 " bags 50 per ct. 797 u beaded trimmings 50 per ct. 797 " binding, braids and bobbin, if not for hats 50 per ct. 862 " braids, suitable only for hats, bonnets and hoods 20 per ct. 1072 " bolting cloflis free. 814 " bonnets 30 per ct. 797 " buttons , 50 per ct. " button cloth, see Button lasting, c. 814 " caps, as hats 30 per ct. 824 u card cases 35 per ct. 797 u cloaks 50 per ct. 797 " clothing, not specially enumerated 50 per ct. 797 " cords 50 per ct. 795 " cordennetts, see foot notes to cordennetts 30 per ct. 738 kt corsets 35 per ct. 797 " crape 50 per ct. 797 " dress and piece silk 50 per ct. 797 " drawers *. . . 50 per ct. 797 u embroideries 50 per ct. " fancy boxes, see Boxes. 842 " fans 35 per ct. 795 " floss, in the gum, or purified or dyed 30 per ct. 797 " gloves 50 per ct. 797 " handkerchiefs 50 per ct. 814 " hats and hoods 30 per ct. * The Act of March 3, 1883, has the effect of repealing all previous enact- ments imposing rates of duty on silk and manufactures thereof, (decision 5676.) 300 U. S. IMPORT DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 797 Silk laces ' 50 per ct. 862 " " suitable only for hats, bonnets and hoods 20 per ct " mixed with other materials, see note on page 174. 797 " nets and netting 50 per ct. 797 " oilcloth 50 per ct. " paintings on silk, see Arts. 905 u parasols 50 per ct. " plush, see Plush. 1199 " raw, or as reeled from the cocoon, but not doubled, twisted, or advanced in manufacture in any way free. 797 " reps 50 per ct. 797 " ribbons 50 per ct. 797 u scarfs and ties 50 per ct. 797 " scraps (decision 3311) 50 per ct. 795 " sewing silk, in the gum, or purified or dyed - 30 per ct. 797 " shawls 50 per ct. 797 " shirts 50 per ct. 797 " shoes and slippers 50 per ct. 795 " spun, purified or dyed 30 per ct. 797 " stockings 50 per ct. 883 " strings, for musical instruments (decision 4453) 25 per ct 795 " threads or yarns, of every description, purified or dyed . 30 per ct. 795 " thrown, in gum, not more advanced than singles, tram or organize (decision 4047) 30 per ct. 797 " trimmings 50 per ct. 862 " " if suitable only for hats, bonnets and hoods. . .20 per ct. 795 " twist, in the gum, or purified or dyed 30 per ct. " " for buttons only, see Button lastings, &c. 905 " umbrellas 50 per ct. 797 " veils and veiling 50 per ct. 797 " velvet 50 per ct. 797 " vesting 50 per ct. 909 " webbing, (decision 4220) 35 per ct. 795 " yarns or threads, of every description, purified or dyed.. .30 per ct. 1200 " waste (decision 3752) free. 1201 " worms' eggs free. 630 Silver, articles, manufactures, or wares, not specially enum- erated or provided for, composed wholly or in part of silver, whether partly or wholly manu- factured 45 per ct. 1081 " bullion free. 1093 " coins free. 841 " epaulets, galloons, laces, knots, stars, tassels, and wings , 25 per ct. 630 " foil, other than leaf metal, (decision 2674) 45 per ct. EXISTING LAWS AND DECISIONS. 307 PARAGKAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Silver, German, see German silver. 873 " jewelry 25 per ct. 626 " leaf, per package of 500 leaves 75 cts. per package. 1155 " medals free. 506 " nitrate of, medicinal 25 per ct. 1081 " old , as bullion free. 1167 " ore, (decisions 4391-2507) free. 624 " plated wares and articles .35 per ct. 630 " plate 45 per ct. 1213 " sweepings free. 839 " toys, (decision 1346) 35 per ct. 908 " watches 25 per ct. " and silvered wire, see Wire. Similitude, classification by, see paragraph 412, & note, page 174. 926 Sinews, for glue stock free Syrups, medicinal, see Preparations. " fruit, as fruit juice, (decision 1868.) " of cane or of beet juice, see Sugars. 747 Sisal grass $15.00 per ton. " " manufactures of, see Flax, manufactures of. 1126 Size, gold free. 1246 Sizing, horn pith, (decision 4750) 20 per ct. 630 Skates 45 per ct. 1202 Skeletons, and other preparations of anatomy, (decision. 3831.) free. same, artificial, dutiable according to the mate- rial, (decision 3831.) 1134 Skins, except sheep skins, and angora goat skins with the wool on free. 1203 " dried, salted, or pickled free. 875 " dressed and finished, all kinds not specially enu- merated or provided for 20 per ct. 1134 " asses, raw or unmanufactured free. 875 " '* dressed and finished / 20 per ct. " bear and buffalo, as fur skins, (decision 3351.) 875 " bird, dressed and finished, except for millinery pur- poses, (decision 695) 20 per ct. " when for millinery purposes, see Feathers. 1203 " calf, dried, salted or pickled free. 875 " " tanned or tanned and dressed 20 per ct. 875 " chamois, dressed and finished 20 per ct. 925 " fish free. " fox, as fur skins, (decision 437.) 1121 " fur, all kinds, not dressed in any manner, (decisions 238-684-1489-4185).. ..free. 308 U. S. IMPOET DUTIES UNDER PARAGRAPH OF LAW BATE OP IMPOSING DUTY. DUTY. 864 Skins, fur, dressed, on the skin, * (decisions 1489-3640) 20 per ct. 1124 u goat, raw t free. 1134 " " angora, raw, without the wool, unmanufactured free. " " " with wool on, see Wool. " goat, tanned or dressed, see Skins, Morocco. " Chinese, as fur skins, (decision 4685.) 1125 " gold beaters' and moulds, (decision 352) free " goose, with down on, if not for millinery pur- poses, as fur skins, (decision 4974) " kangaroo, with hair on, as fur skins, (decision 3640.) " lamb, as fur skins, (decision 717-4185) 875 " morocco, finished 20 per ct. 876 " for morocco tanned, but unfinished 10 per ct. " sable, as fur skins, (decision 1489.) 1191 " sausage free. " scraps of, dutiable at same rate as the skins.from which cut, (decision 4965.) " seal, as fur skins. 1194 " sharks free. " sheep, with wool on, see Wool. J " sheep, tanned and dressed, not suitable, without further manufacture, for mats or rugs, (decision 2269-2584) 20 per ct. " sheep, dressed with the wool on, see foot note to goat skins above. " swann (if not for millinery purposes,) as fur skins, (decision 724.) 545 Slate chimney pieces 30 per ct. 545 " mantels 30 per ct . 545 " pencils, not covered with wood (decision 1662,) 30 per ct. 545 ' slabs for tables 30 per ct. 545 u all other manufactures of. 30 per ct. 1246 " split in the quarry, not shipped or trimmed (de- cision 400) 20 per ct. * Fur skins, with trimming or pinking sewed on the edges intended to be made into sleigh robes, being partially manufactured, classified as manufactures of fur, at 30 per ct., (decisions 3351-4201.) f Goat skins sewed together in permanent manner, too large for use as rugs, but suitable for use as carriage or sleigh robes, classified as manufactures of fur at 30 per ct., (decision 3702.) Goat skins loosely stitched together, and sus- ceptible of being taken apart and used as rugs, dutiable as rugs at 40 per ct. r (decision 5484. ) | The provision in the former laws, imposing a duty on the skins alone, in addition to the duty on the wool thereon, has been omitted in the Act of March 3, 1883. EXISTING LAWS AND DECISIONS. 309 PARAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 630 Slates, iron, coated with mineral (decision Jan'y 9, 1860) 45 per ct. 867 " India rubber (decision 2614) 30 per ct. 540 " porcelain, plain (decision 618) 55 per ct. 539 " " decorated 60 per ct. 545 " of slate 30 per ct. 546 " roofing, (decision 2396) 25 per ct. 638 Slaths, as pickets, (decision 2045.) 20 per ct. 579 Sledges, iron or steel . . .' 2|- cts. per Ib. 826 Sleighs, and parts of, (decision 3872) 35 per ct. Slipper carpeting and patterns, see Woolens. 798 u patterns, engraved paper, (decision 3822) 25 per ct. Slippers, see Boots. Smelts, as sardines, (decision 2136) see Fish. Smokers 1 articles, viz : 890 pipes, pipe bowls, and all smokers articles whatsoever, not specially enumerated or provided for * 70 per ct. 890 pipes, common, of clay, (not including clay pipe bowls, decision 594) 35 per ct. 813 pipe screws, bone, (decision 4925) 30 per ct. 890 canes containing pipe, (decision 3692) 70 per ct. cigarette paper, see Cigarettes. 890 cigar lighters, mechanical, (decision 3067) 70 per ct. 890 cigar cases, pocket, (decision 2667) 70 per ct. 890 pouches, if suitable for smoking tobacco only, (decision 4258) 70 per ct. 1204 Snails free. 1051 Snake root, crude free. 664 \ Snuff and snuff flour, manufactured of tobacco, ground, 323 > dry, or damp, and pickled, scented or otherwise, 401 3 of all descriptions, f 50 cts. per Ib. & int. rev. tax 8 cts. per Ib. 423 Soap, castile 20 per ct. 424 " fancy, perfumed, and all descriptions of toilet soap. .15 cts. per Ib. 423 u hard and soft, all not otherwise provided for 20 per ct. 423 " laundry, slightly scented, (decision 2982) 20 per ct. 424 " shaving 15 cts. per Ib. * Wax matches in small tin boxes, (decision 2289) ; magic cigar stand (decision 2746), and earthenware match safe, having a small receptacle which, although adapted to the use of holding tapers or cigars, may also be used for holding small miscellaneous articles, cannot be regarded as strictly " smoker's articles," but dutiable according to material, (decision 2395.) Smoker's tables, classified as furniture, and not as smoker's articles, (decision 4559.) t Dealers in Snuff to pay Special Taxes, see paragraphs 316 to 319, 401 and 402. A.S to how snuff and snuff flour shall be packed, see paragraphs 322, 375 and 401. 310 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 1205 Soap, stocks free. 1127 " stocks, grease for use as, not specially enumerated or provided for . . . ; . free. Societies. 1075 books, maps, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning in the United States * free. 1146 life boats and life saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life free. 1174 philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabas- ter, or plaster of paris, paintings, drawings, and etch- ings, specially imported in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not intended for sale f free. 1186 regalia and gems, statutes, statuary, and specimens of sculpture, where specially imported in good faith for * A Library, having branches in different localities, operating however under one Board of Trustees, is a single institution, and cannot import free of duty more than two copies in one invoice (decision 2567.) Engravings form- ing part of a work for a Public Library, free as unbound books (decision 2549) Books for Reading Clubs free (decision 2611.) Hymn and Psalm books and other musical works, free (decision 3154.) Books for beneficial societies, and books for distribution among scholars, and at r^igious meetings, dutiable (decisions 38-2355-2686-2818.) t Colored plaster casts, saturated with oil to give the plaster the appear- ance of composition, representing in high relief a series of scenes connected with the crucifixion, held to be free of duty when specially imported as above, but frames for such casts should be assessed wiUh duty according to the material (decision 5303.) Kindergarten materials or implements for the instruction of children by " object lessons," when specially imported as. above, free (decision 2076.) Magic Lantern slides for use in illustrating philosophical lectures at colleges, as philosophical instruments, free (decisions 4122-4515.) Chemical preparations for college laboratory, free (decision 2802.) Apparatus for Dispensary, free (decision 2831.) The free entry of articles imported for insane asylums, hospitals, masonic and benevolent societies, refused on the ground that such societies are not of the character specified in the law (decision 3038.) EXISTING LAWS AND DECISIONS. 311 PAKAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Societies. Continued. the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning or public library in the United States * free. 1234 paintings, statuary, fountains, and other works of art, im- ported expressly for presentation to religious corpora- tions or societies free. paintings, statuary and photographic pictures imported by societies for temporary exhibition, see paragraph 1241. articles for permanent exhibition imported by societies, see paragraph 1242. articles imported by societies for the erection of public monuments, see paragraph 1242. Socks, as stockings. 506 Soda, acetate, of, crude or refined, (decision 444) 25 per ct. 506 " arseniate 25 per ct. 485 " ash, (also ee Kelp) .' J ct. per Ib. 487 " bi-carbonate of H cts. per Ib. 506 " carbonate of. 25 per ct. 488 " caustic, or hydrate 1 ct. per Ib. 507 " chlorate, (decision 4109) ; 25 per ct. 486 " crystals i ct per Ib. 488 " hydrate or caustic 1 ct. per Ib. 1045 " nitrate of, or cubic nitrate free. 486 " sal, or soda crystals i ct. per Ib. 513 " salicylate of, if proprietary (decision 4809) 50 per ct. 507 " " u not proprietary 25 per ct. 490 " silicate of, or other alkaline silicates ^ ct. per Ib. 506 " salts of, not enumerated or provided for 25 per ct. * The term regalia is properly applicable only to articles worn on the person or used in the hand in the performance of religious ceremonies (decision 2127.) The following articles are by Department decisions included in the term Re- galia, viz : Monstrance (decision 8745 ;) Funeral Palls (decision 2230 ;) Cinc- tures and side rosaries (decision 2617 ;) Communion service (decision 450.) Masquerade costumes for societies are not regalia (decisions 2677-3038.) The following articles are excluded from classification as Regalia, viz : Cere- monial lamps not carried in the hand, but which remain in certain positions about the altar (decision 4312.) Immovable sanctuary lamp (decision 2290.) Altar pieces, revedos and altar vases (decisions 2649-2805.) Cassocks which may be worn on the streets (decision 4435) and Regalia not fully made up (de- cision 2939.) The order of Sisters of Charity is a religious society (decision 2617.) 312 U. S. IMPORT DUTIES UNDER PABAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 506 Soda, stannate of (decision 1584) 25 per ct. 489 " sulphate, known as salt cake, crude or refined, or niter cake, crude or refined, and Glauber's salts 20 per ct. 487 " super 'carbonate of 1|- cts. per Ib. 444 " tartrate of, or rochelle salts 3 cts. per Ib. 506 " uranate of (decision 4293) 25 per ct. 490 " wasser glas, or silicate of soda (decision 4710) -J- ct. per Ib. 1206 Sodium free. 507 " salicylate of (decision 3395) 25 per ct. 1246 Softening liquor (decision 3750) 20 per ct. 836 Soles, cork 25 per ct. 930 Sounds or bladders of fish free. 630 Spades, iron or steel 45 per ct. 630 Spangles, brass or other metal (decision 21 51) 45 per ct. 501 Spanish brown 25 per ct. 1051 " flies, (cantharides,) crude free. 508 " " otherwise than crude 10 per ct. 1106 " grass or esparto, and other grasses, and pulp of, for the manufacture of paper free. 840 Spar, adamantine, as emery 1 ct. per Ib. 808 Spar ornaments and statuary 10 per ct. 1207 Sparterre, for making or ornamenting hats (decision 3199) free. 611 Spatulas 35 per ct. Specimens of anatomical preparations, see Anatomy. " of sculpture for societies, see Societies. 1208 " of natural history, botany and mineralogy, when imported for cabinets or as objects of taste or science, and not for sale * (decision 1767) free. 630 Spectacles 45 per ct. ** cases for, dutiable according to the material. 1080 u Brazil pebbles for, and rough pebbles for free. 557 " glass pebble for, not rough 45 per ct. 630 Spelter, articles, manufactures, or ware, not specially enume- rated or provided for, composed wholly or in part of spelter, whether wholly or partly manufactured. . .45 per ct. 607 " in blocks or pigs 1-| cts. per Ib. 607 " in sheets 2i cts. per Ib. Spermaceti oil, see Oils. 510 Spices, all ground or powdered, not specially enumerated or provided for, (decision 5314) 5 cts. per Ib. * The term specimens of natural history comprehends only articles imported for the cabinet of the naturalist, and has no application to living animals. (Decision 3445.) Microscopic specimens of natural history on glass, free (decision 3958.) EXISTING LAWS AND DECISIONS. 313 PAKAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. Spices, unground, viz : cassia, cinnamon, cloves, ginger, mace, nutmegs, pepper and pimento, (see these titles) free. 1051 " not edible, crude , free. 508 " " " advanced in value or condition by re- fining, grinding or other process of manufacture, not specially enumerated 10 per ct. 559 Spiegeleisen, iron 3-10 ct. per Ib. 630 Spikes, copper or brass 45 per ct. " iron or steel, used in construction or repair of ves- sels, see Vessels. 576 " wrought iron or steel 2 cts. per Ib. 572 " cut, iron or steel 1 cts. per Ib. 975 Spike lavender or aspic oil free. 957 Spirits, lac free. 515 " distilled, containing 50 per ct. anhydrous alcohol $1 per gall. Spirits, distilled, see Liquors. " medicinal, see Preparations. 524 u of nitrous ether 30 cts. per Ib. 500 Spirits of turpentine 20 cts. per gall. 574 Splice bars or fish plates, for railways, iron or steel 1 J cts. per Ib. 630 Spoke shaves, steel 45 per ct. 636 Spokes, wood, rough, hewn or sawed only 20 per ct. 647 u " when finished 35 per ct. 425 Sponges 20 per ct. Spool thread, see Cotton thread. 647 Spools, wood 35 per ct. 630 Spoons, gold, silver or other metal 45 per ct. 624 " plated 35 per ct. 813 " horn, ivory or bone 30 per ct. 647 u wood 35 per ct. Sprats, as sardines, (decision 2136,) see Fish. Sprigs, see Tacks. Springs, dutiable according to the material. 908 a for watches 25 per ct. 828 " " clocks SOperct. 1209 Spunk . free. 829 Spurs, saddlery, (decision April 12, 1871) 35 per ct. 1210 Spurs and stilts used in the manufacture of earthen, stone, and crockery ware free. 889 Spy glasses, (decisions 4122-4515) 35 per ct. 630 Squares, brass, iron or steel 45 per ct. 813 " horn, bone, or ivory 30 per ct. 647 " wood 35 per ct. 1051 Squills, or silla, crude free. 21 314 U. S. IMPORT DUTIES UNDER PAEAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 849 Squirrel plates, being skins dressed and sewed together, (decision 4201) 30 per ct. 434 Starch, burnt 1 ct. per Ib. " corn, residuum of, (decision 2700) as Corn-meal. 683 " made of potatoes or corn 2 cts. per Ib. 683 " rice 2i cts. per Ib. 683 " other 2$ cts. per Ib. 841 Stars of gold, silver, or other metal 25 per ct. Statuary, statues, and casts, for societies, see Societies. " see Art, works of. * " if not works of art, dutiable according to the material. 808 " and ornaments of alabaster and spar 10 per ct. Statuettes, of earthy substances, see China. 1196 Stave bolts free. 1051 Stavesacre, crude free. 508 " otherwise than crude , 10 per ct. 637 Staves, of wood, all kinds, (decision 3694) 10 per ct. 583 Stays, boiler, wrought iron or steel 3 cts. per Ib. Steam engines, see Iron or Steel. 1246 Stearine, (decision 5049-5091) 20 per ct. 597 Steel, not specially enumerated or provided for 45 per ct. Provided, That all metal produced from iron or its ores, which is cast and malleable, of whatever de- scription or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or converted, casts, or made from iron or its ores, by the crucible, Bessemer, pneumatic, Thomas-Gilchrist, basic, Siemens-Mar- tin, 'or open hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable iron castings, shall be classed and denominated as steel. " alloys, used as substitutes for steel tools, see Steel ingots. 592 " angles 1J cts. per Ib. 630 " articles, manufactured or wares, not specially enum- erated or provided for, wholly or in part of steel, and wholly or partly manufactured 45 per ct. 580 " axles, and parts thereof, axle bars, axle blanks, or forgings for axles, without reference to the stage or state of manufacture 21 cts. per Ib. EXISTING LAWS AND DECISIONS. 315 X>ARAGKAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Steel bands, see Steel ingots. " bars, axle, see Axles above. " " railway, see Steel railway bars. " " bars, see Steel ingots. 810 " beads 50 per ct. 592 " beams, deck and bulb, and other 1 cts. per Ib. " billets, see Steel ingots. " blanks, axle, see Axles above. " " file, see Files below. " blooms or blanks for railway wheels and tires, see Steel wheels. ' " see Steel ingots. 583 " boiler tubes, or flues, or stays, wrought 3 cts. per Ib. 578 " bolts, with or without threads or nuts, or bolt blanks. .2Jcts. per Ib. " brads, see Tacks below. 592 " building forms, and other structural shapes li cts. per Ib. 821 " buttons 25 per ct. " castings, see Steel ingots. ; 585 " chain or chains of a.11 kinds, not less than f inch in diameter If cts. per Ib. less than f inch, and not less thanf inch in diameter. 2 cts. per Ib. less than f inch in diameter , 2| cts. per Ib. 592 " channels, car truck and other li cts. per Ib. " coated, see Steel sheets. " cogged ingots, see Steel ingots and Steel wheels. " cold-rolled and cold-hammered, see Steel ingots, 592 " columns, or parts or sections of columns 11 cts. per Ib. " connecting rods, see Steel ingots. u corrugated or crimped, see Steel sheets. 569 " cotton ties, or hoops for baling purposes, not thinner than No. 20 wire gauge 35 per ct. " crank pins and crank shafts, see Steel ingots. 579 " crowbars 2| cts. per Ib. " cutlery, see Cutlery. 598 " damage, no allowance for, in consequence of rust or discoloration to steel in any form or degree of manufacture.* " ' die blocks or blanks, see Steel ingots. 594 " fence, flat, with longitudinal ribs, for manufacture of fencing 6-10 ct. per Ib. " fence wire rods, see Wire rods. * Four cases of needles were submerged in sea water on the voyage of im- portation ; being entirely worthless, the whole duties assessed were remitted. (Decision 424.) 316 U. S. IMPOST DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 590 Steel files, file blanks, rasps, and floats of all cuts and kinds, 4 inches in length and under .35 cts; per doz. over 4 inches in length and under 9 inches. . . 75 cts. per doz. 9 inches in length and under 14 inches $1.50 per doz. 14 inches in length and over $2.50 per doz. 574 u fish plates or splice bars, railway 1J cts. per Ib. " floats, see Files above. 583 " flues, or stays, or tubes for boilers, wrought 3 cts. per Ib, " forgings for axles, see Steel axles. 577 " forgings for vessels, steam engines, and locomotives, or parts thereof, weighing each 25 Ibs. or more 2 cts. per Ib. 581 , " forgings, of whatever shape, or in whatever stage of manufacture, not specially enumerated or provided for 2i cts. per Ib, u galvanized, see Steel sheets. 592 " girders 1 cts. per Ib, " glanced, see Steel sheets. u gun molds, see Steel ingots. u hammer molds, see Steel ingots. 579 " hammers, blacksmiths' 2|- cts. per Ib, 578 " hinges finished, or hinge blanks 2 cts. per Ib, " hoops, for baling, see Steel cotton ties. " hoops, other, see Steel ingots. " ingots or cogged ingots for railway wheels and tires, see Steel wheels. 591 " ingots, cogged ingots, blooms and slabs, by whatever 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 ; connecting-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 de- scriptions and shapes of dry sand, loam, or iron- molded steel castings, all of the above classes of steel not otherwise specially provided for, valued not over 4 cts. per Ib 45 per ct, " over 4 cts. & not over 7 cts. per Ib 2 cts. per Ib, " over 7 cts. & not over 10 cts. per Ib 2f cts. per Ib. " over 10 cts. per Ib 3J cts. per Ib, Provided that on all steel bars, rods, strips, or steel sheets, of whatever shape, and on EXISTING LAWS AND DECISIONS. 317 PABAGBAPH OF LAW KATE OF IMPOSING DUTY. f DUTY. Steel. Continued. all steel bars of irregular shape or section, cold-rolled, cold-hammered, or polished in any way in addition to the ordinary process of hot-rolling or hammering, there shall be paid one -fourth cent per pound, in addition to the rates provided above ; and on steel circular saw plates there shall be paid one cent per pound in addition to the rate provided above. 873 " jewelry 25 per ct. 592 " joists li cts. per Ib. " knives, see Knives. " molds, hammer and gun, see Steel ingots. 572 " nails, cut li cts. per Ib. 582 " nails, horse-shoe, hob, wire, and all other wrought nails, not specially enumerated or provided for 4 cts. per Ib. " nail wire rods, see Wire rods. 576 " nuts, wrought, (also see Steel bolts) 2 cts. per Ib. " pins, wrist or crank, see Steel ingots. " piston rods, see Steel ingots. 584 " pipes, or tubes, other than boiler tubes, wrought. ...2J cts. per Ib. " planished, see Steel sheets. " plates and circular saw plates, see Steel ingots. " polished, see Steel ingots and Steel sheets. 592 " posts, or parts or sections of posts li cts. per Ib. " pressed shapes or blanks, see Steel ingots. 563 " rails, flat, punched 8-10 ct. per Ib. 563 " rails, tee, weighing not over 25 pounds to the yd. ..9-10 ct. per Ib. 561 " railway bars, wholly or in part of steel, weighing more than 25 Ibs. to the yd $17 per ton. 574 " railway fish plates or splice bars , 1 J cts. per Ib. " " wheels and tires, see Steel wheels. " rasps, see Files above. 578 ". rivets 2i cts. per Ib. " rivet wire rods, see Wire rods. " rods, connecting, piston, and other, see Steel ingots. " saw plates, circular and other, see Steel ingots. 5 89 " saws, back and hand 40 per ct. 588 " " circular 30 per ct. 586 " " cross cut 8 cts. per linear foot. 587 " " mill, pit, and drag, not over 9 inches wide 10 cts. per linear ft. over 9 inches wide 15 cts. per linear ft. 589 " " other than above 40 per ct. 318 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF" IMPOSING DTJTY. i DUTY. 559 Steel, scrap, but nothing shall be deemed scrap 'except waste or refuse that has been in actual use and fit only to be manufactured 3-10 ct. per lb., 595 " screws, commonly called wood screws, 2 inches and over in length 6 cts. per lb. 1 inch and less than 2 inches in length 8 cts. per lb.. over \ inch and less than 1 inch in length 10 cts. per lb. J- inch and less in length 12 cts. per lb.. " screw wire rods, see Wire rods. " shafts, see Steel ingots. u shapes, pressed, sheared, or stamped, see Steel ingots. " sheared shapes or blanks, see Steel ingots. 565 " sheets or plates, (excepting tin plates, terne plates, and taggers' tin,) when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, an additional duty of f ct. per lb.. 567 " " or plates, coated with tin or lead, or with a mixture of which these metals are a com- ponent part, by the dipping, or any other process, and commercially known as tin plates, terne plates, and taggers' tin 1 ct. per lb. 567 " corrugated or crimped 1 & 4-10 cts. per lb. 566 " sheet, polished, planished, or glanced, by whatever name designated; (also see Steel ingots.) . . .2^ cts. per lb. 576 " shoes, wrought, horse, mule, or ox, 2 cts. per lb. " slabs, see Steel ingots. 579 " sledges 2i cts. per lb. 572 " spikes, cut \\ cts. per lb. 576 " " wrought 2 cts. per lb. 574 " splice bars or fish plates, railway \\ cts. per lb. " sprigs, see Tacks below. " stamped shapes or blanks, see Steel ingots. 583 " stays, or flues, or tubes, for boilers, wrought 3 cts. -per lb. " steamer shafts, see Steel ingots. " strips, see Steel ingots. 592 " structural shapes 1 J cts. per lb.. " swaged, see Steel ingots. " tacks, brads or sprigs, not exceeding 16 oz. to the 1000 2|- cts. per 1000. exceeding 16 oz. to the 1000 3 cts. per lb. " ties, cotton, see Steel cotton ties. u tires, see Steel wheels. 579 " track tools , 24- cts. per lb. 592 " T T li cts. per lb. EXISTING LAWS AND DECISIONS. 319 PABAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 583 Steel tubes, or flues, or stays, for boilers, wrought 3 cts. per Ib. 584 " tubes, and pipes, other than boiler, wrought 2J cts. per Ib. " vessels, forgings for, see Steel forgings. 576 " washers, wrought 2 cts. per Ib. 579 " wedges 2| cts. per Ib. 593 " wheels and steel-tired wheels for railway purposes, whether wholly or partly finished, and steel loco- motive, car, and other railway tires, or parts there- of, wholly or partly manufactured 2|- cts. per Ib. steel ingots, cogged ingots, blooms or blanks for the same, without regard to the degree of man- ufacture 2 cts. per Ib. " wire, wire rods, and articles made of wire, see Wire and Wire rods. " wrist pins, see Steel ingots. 630 Steelyards 45 per ct.- 1051 Stems, crude free. 508 " otherwise than crude 10 per ct. 557 Stereoscopes, if glass chief value 45 per ct. 798 Stereoscopic fiews, (decision 5574) 25 per ct. 613 Stereotype plates 25 per ct. 627 " " broken, (decision 1559) , 20 per ct. Sticks for canes or umbrellas, see Canes or Umbrellas. 611 Stilettos, (daggers) 35 per ct. 1210 Stilts and spurs used in manufacture of earthenware, stone and crockery ware free. 829 Stirrups, as saddlery , 35 per ct. Stockings, cotton, see Cotton stockings. 750 " linen thread '. 40 per ct. 751 " linen, embroidered 30 per ct. u mixed materials, see note on page 174. 797 silk 50 per ct. " worsted or wool, not knit, see Woolens. " " knit, see Knit goods. Stoneware, see Earthenware. Stone or stones, viz : 1135 ayrstones free. ballast, see Ballast. 1246 bezoar stones 10 per ct. 1083 burr stones', in blocks, rough or unmanufactured, and not bound up in mill stones free. 820 " " manf. or bound up into mill stones 20 per ct. 1026 chalk and cliff stone, unmanufactured free. 1100 curling stones or quoits free. 1246 color stones or mullers, (decision 5048) 20 per ct. 320 U. S. IMPOET DUTIES UNDEK PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Stone or stones. Continued. 901 freestone, granite, sandstone, and all building or monu- mental stone, except marble, not specially enumerated or provided for, unmanufactured or undressed $1 per ton. same, hewn, dressed or polished 20 per ct. glasscutter's stones, as grind stones, (decision 310.) 1116 ground flint stones, flint, and flints free. granite, see Freestone above. green stone, an inferior marble, as marble, (decision 278.) 852 grind stones, finished or unfinished $1.75 per ton. lime stone, see Lime stone. lithographic stones, see Lithographic stones. 1148 load stones free. marble, see Marble. mill stones, see Burr stones above. 1135 oil stones free. 1246 paving stones, rough, (decision 4178) 40 per ct. 1246 " " not rough 1 20 per ct. 1180 polishing stones free. 1246 " " artificial, (decision 3525) 20 per ct. 894 precious stones, not set, (but see Diamonds) 10 per ct. 1182 pumice stones free. 1188 rotten stone free. sandstone, as building stone. 1135 whet stones or hones free. 1003 Storax or styrax ". free. 571 Stoves and plates, cast iron (decision 3587) 1 J cts. per Ib. 809 i 814 \ S traw ' articles not specially enumerated or provided for 30 per ct. 741 " flax (decision 1405) $5 per ton. " materials of, for hats, bonnets and hoods, see Hats. 630 " knives, (decision March 30, 1865) 45 per ct. 1211 " unmanufactured free. Stretchers for umbrellas and parasols, see Umbrellas. Strings for musical instruments, see Musical instruments. 902 " all, catgut, or any other like material, other than strings for musical instruments 25 per ct. 506 Strontia, acetate of 25 per ct. 1046 " oxide of, and proto-oxide of strontian, and stron- tianite, or mineral carbonate of strontia free. 506 " salts of, not otherwise provided for. 25 per ct. 445 Strychnia or strychnine, and all salts of 50 cts. per oz. 873 Studs, jewelry, real or mock (decision 5315) 25 per ct. 1003 Styrax or storax free. 1050 Subacetate of copper, or verdigris free. EXISTING LAWS AND DECISIONS. 321 PARAGBAPH OF LAW EATE OF IMPOSING DUTY. DUTY. 1009 Succinic acid free. 702 Succory root 2 cts. per Ib. Sugars and Molasses. * 649 Sugars, all not above No. 13 Dutch standard in color, shall pay duty on their polariscopic test, as follows, viz : 650 all sugars not above No. 13 Dutch standard, in color, all tank bottoms, syrups of cane juice or of beet juice, melada, f concentrated melada, concrete and and concentrated molasses, testing by the polari- scope not above 75 degrees 1 & 40-100 cts. per Ib. for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay in addition. 1 4-100 ct. per Ib. 651 Sugars, all, above No. 13 Dutch standard, in color, shall be classified by the Dutch standard of color, and pay duty as follows, viz: 652 above No. 13, and not above No. 16 Dutch standard . 2| cts. per Ib. 653 above No. 16, and not above No. 20 Dutch standard. 3 cts. per Ib. 654 above No. 20 Dutch standard 3i cts. per Ib. refined, when tinctured, colored, or adulterated, see Confectionery. 655 Molasses, testing not above 56 degrees by the polariscope. 4 cts. per gall. 655 " testing above 56 degrees 8 cts. per gall. Sugar and syrup from Hawaiian Islands, see paragraph 370. 1193 Sugar beet seed, free. 1175 " cane, for planting free. 645 " box shocks 30 per ct. 436 " grape, or glucose 20 per ct. " of lead, as acetate of lead, (decision 411.) 1212 " of milk free. 447 Sulphate of alumina 60 cts. per 100 Ibs. 452 " " ammonia, (decision 1711-1896) 20 per ct. 455 " " baryta or barytes, unmanufactured 10 per ct. 456 " " baryta or barytes, manufactured ct. per Ib. 466 " " copper, or blue vitriol 3 cts. per Ib. 467 " " iron or copperas 3-10 ct. per Ib. " " lime, see Plaster of Paris. 476 " " magnesia, or Epsom salts i ct. per Ib. 537 " k ' morphia or morphine $1.00 per oz. * The duties as prescribed on sugars, molasses and confectionery, take effect on and after June 1st, 1883, (paragraph 1253.) t Paragraph 359 defines Melada and other products of the Sugar-cane and fixes the drawback on Refined Sugars. 322 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY 484 Sulphate of potash 20 per ct. 1044 " " quinia free. 489 " " soda, known as salt cake or niter cake, crude or refiued 20 per ct. " others, see Salts. 1015 Sulphide of antimony ore, crude, (decision 5473) free. 1016 " " arsenic or orpiment free. 1047 Sulphur or brimstone, not specially enumerated or pro- vided for (decision 3032) free. 492 " flowers of, or sublimed, (decision 3396) $20 per ton. 491 u refined, in rolls $10 per ton. 1048 lac or precipitated free. " ore, see Ore. Sulphuret of iron, see Ore. 1009 Sulphuric acid, or oil of vitriol free. 520 " ether 50 cts. per Ib. 1051 Sumac in leaf, crude free. 426 " ground 3-10 ct. per Ib. 426 " extract of 20 per ct. Sunshades, see umbrellas. 747 Sunn, (hemp) ._ $15 per ton. 487 Super carbonate of soda H cts. per Ib. Suppositories, medicinal, see Preparations. Surgeons' instruments, dutiable according to the material. 630 Surgical scissors, (decision 4870) 45 per ct. 738 Suspenders, cotton 35 per ct. 750 " linen , 40 per ct. 751 " u embroidered 30 per ct. 877 leather. 30 per ct. mixed materials, see note on page 174. 797 silk 50 per ct. webbing, see Webbing. 782 wholly or in part of wool, worsted or animal hair 30 cts. per Ib. & 50 per ct. 1065 Swan's feathers and downs, for beds free. " skins, see Skins. 1213 Sweepings of silver or gold free. Sweetmeats, see Fruits preserved. 621 Swords, sword blades, and side arms 35 per ct. Syrups, see Sugars. " fruit, as fruit juice, (decision 1868.) " medicinal, see Preparations. EXISTING LAWS AND DECISIONS. 323 PARAGBAPH OF LAW KATE OF IMPOSING DUTY. DUTY. X. Tables and slabs, see Furniture. 573 Tacks, brads, or sprigs, cut, not exceeding 16 oz. to 1000 2 cts. per 1000. exceeding 16 oz. to 1000 3 cts. per Ib. 630 " other than above 45 per ct. Taggers' iron, see Iron, taggers. 567 tin. 1 ct. per Ib. Tags, see Labels. 571 Tailors' irons, cast li cts. per Ib. 903 Tallow 1 ct. per Ib. Talmas, see Clothing. 1214 Tamarinds free. 1214 u in molasses, (decision 5552) free. 883 Tanaboureens and parts, (decisions 2510-4453) 25 per ct. 839 " if toys 35 per ct. Tampico fiber or istle, (decisions 390-3320) as Sisal grass. Tank bottoms, see Sugars. 630 Tanner's knives, (decision 4870) 45 per ct. 523 Tannin and tannic acid $1 per Ib. 435 Tanning, extract of hemlock and other bark used for, not otherwise provided for 20 per ct. 924 j u articles in a crude state used in, not specially 1104 ) enumerated and provided for free. o08 not crude and not otherwise provided for 10 per ct. 822 Tapers and candles, of all kinds 20 per ct. 738 Tapes, cotton. . . 35 per ct. 877 " leather 30 per ct. 750 " linen 40 per ct. " " mixed materials, see note on page 174. 797 " silk 50 per ct. " wool or worsted, see Woolens. 1215 Tapioca, cassava or cassada free. 1215 " flake, pearl, and flour (decision 3161) free. 494 Tar, coal, crude 10 per ct. " " products of, see Coal-Tar. 493 " wood 10 per ct. 704 Taraxacum or dandelion root (decision 3289) 2 cts. per Ib. 1020 Tares, black free. Tarlatanes, as Cotton cloth, which see 324 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Tarpaulings, see Flax, manufactures of. 429 Tartaric acid 10 cts. per Ib. 934 Tartar, crude, or argal or argol free. 433 " cream of (decision 1551) 6 cts. per Ib. 506 " emetic or tartrate of antimony 25 per ct. 446 " partly refined, including lees crystals 4 cts. per Ib. 444 Tartrate of soda and potassa or rochelle salts 3 cts. per Ib. 841 Tassels, gold, silver or other metal 25 per ct. " of other materials, see Cords and Tassels. Teams of immigrants, see Animals. 1216 Tea* free. 1217 Tea plants free. 1218 Teasels free. Tecali marble, as marble (decision 2306.) 1141 Teeth, elephants', ivory free. 1219 " unmanufactured free. 904 " manufactured 20 per ct. 1149 Telegraph poles (decision 1595) ; free. insulators, dutiable according to the material, wires, see Wire. 889 Telescopes (decisions 4122-4515) 35 per ct. disk and plate glass for, see Disks. 1220 Terra alba, aluminous (decision 4093) free. 1246 " " not aluminous, crude, (decisions 2485-3257- 4093) 10 per ct. 1221 " japonica free. " cotta, see Earthenware. " sienna, see Sienna. Terra umber, see Umber. 567 Terne plates 1 ct. per Ib. Teutenegue, see Tutenegue. Theatrical costumes and scenery, dutiable according to the material, (decision 4773,) but see Costumes. 630 Thermometers, glass and metal, (but see paragraph 889) 45 per ct. " other, dutiable according to the material. 813 Thimbles, bone, horn or ivory 30 per ct. 624 plated or gilt 35 per ct. 630 gold, silver or other metal 45 per ct. Thread, cotton, see Cotton thread. 821 " buttons, cotton or linen 25 per ct. 750 " flax or linen, (decision 4877) 40 per ct. * See Act of March 2, 1883, being an Act to prevent the importation of adulterated and spurious teas, pages 111 and 112 (Decision 5636 prescribes the regulations under said Act.) EXISTING LAWS AND DECISIONS. 325 PAEAGKAPH OF LAW EATE OF IMPOSING DUTY. DUTY. 765 Thread, grass, ramie or china grass, (decision 3621) 35 per ct. 764 " hemp, used in the manufacture of braids for hats, (decision 4317) 35 per ct. " lace, see Laces. 815 " metal, file or gespinst, (decision 5642) .25 per ct. 750 pack, flax or linen 40 per ct. 761 " seine and gilling (twine) 25 per ct. " silk, see Silk. " stockings, see Stockings. 998 Thyme, or organum, red or white, oil of free. Tickings, bed, as Cotton cloth, which see. 569 Ties, cotton, iron and steel, or hoops for baling purposes, not thinner than No. 20 wire guage 35 per ct. 1184 " railroad, wood, (decision 2673) free. 797 " (scarfs) silk 50 per ct. " " other, see Clothing. 543 Tiles, encaustic, glazed or not glazed, (decision 2785) 35 per ct. 881 " marble, paving $1.10 per cubic ft. 543 " mittlach, as encaustic, (decision 2419) 35 per ct. 539 " painted, and not suitable for paving,* (decision 3705).. 60 per ct. 544 " roofing and paving, not specially enumerated or pro- vided for , .20 per ct. Timber, see Wood. 630 Tin, articles, manufactures, wares, not specially enume- rated or provided for, composed wholly or in part of tin, whether partly or wholly manufactured 45 per ct. 1222 " in bars or blocks free. 14 cans filled with fish, see Fish. 629 " dross, (decision 3604) 20 per ct. 630 " foil, (decision 2674) 45 per ct. 1222 " grain or granulated free. " japanned, see Japanned wares. 1222 " ore free, 1222 u in pigs free. 567 " plates 1 ct. per Ib. 567 " roofing, continuous, and fastened together, ready for use, (decision 1462) 1 ct. per Ib. 603 " rough, or hard metal, as lead in pigs, (decision 3591) . 2 cts. per Ib. 506 " salts of 25 per ct. 567 " tagger and terne 1 ct. per Ib. *Ornamental Tiles for wainscotings, mantel, grate, and stove fronts, border- ings, &c. where there is small liability of surface abrasion, the patterns or designs beneath the glaze differing in color from the materials which consti- tutes the body of the tiles, are not paving tiles, but dutiable as earthenware at 60 per ct. (decision 3714.) 326 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 458 Tincal, (crude borax) 3 cts. per Ib. Tinctures, see Preparations. 849 Tippets, fur 30 per ct. " other, see Clothing. Tires, iron or steel, see Iron or Steel. Tissues for hats, bonnets or hoods, see Hats. 660 Tobacco, leaf, of which 85 per cent. * is of the requisite size and of the necessary fineness of texture to be suitable for wrappers, and of which more than 100 leaves are required to weigh 1 pound, if not stemmed.! 75 cts. per Ib. 660 if stemmed $1 per Ib. 661 " all other, in leaf, unmanufactured, and not stemmed 35 cts. per Ib. 663 I " manufactured, of all descriptions, not specially 401 ) enumerated or provided for, 40 cts. per Ib. and int. rev. tax, 8 cts. per Ib. 663 " stemmed, not specially enumerated or provided for 40 cts. per Ib. 662 " stems . 15 cts. per Ib. 665 " unmanufactured, not specially enumerated or pro- vided for 30 per ct. " scraps, cuttings and clippings, as manufactured tobacco, -(decision 2486,) see paragraph 376. 867 Toile Ardoissee, articles of, resembling india rubber fabric (decision 2614) 30 per ct. Toilet preparations, see Preparations. 700 Tomatoes (decision 1843) 10 per ct. 630 Tongs and shovels, iron, brass or other metal 45 per ct. 1223 Tonquin, tonqua or tonka beans free. Tonics, see Preparation and Liquors. Tools and implements of trade of persons arriving in the United States, see Effects. 579 Tools, track, iron or steel 2^ cts. per Ib. 818 Tooth brushes . 30 per ct. 630 " picks, gold or other metal 45 per ct. 624 " " plated 35 per ct. 1246 " " quill (decision 1291) .20 per ct. 647 " " wood 35perct. 513 " powders 50 per ct. *The 85 per ct. is applicable to each package and not to the whole number of packages. t Dealers in Tobacco to pay " Special Taxes " see paragraphs 31 6 to 320-323- 374-376-399-401 and 402 as to how Smoking and Chewing Tobacco shall be packed, see paragraph 375-402. EXISTING LAWS AND DECISIONS. 327 i PABAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 894 Topaz, not set 10 per ct. Tops for furniture, see Furniture. Tortoise shell, see Shell. 1246 Touchstones 20 per ct. 744 Tow of flax or hemp $10 per ton. 1169 " waste, for paper stock, (decision 4464) free. 749 " yarn, green, so styled, (decision Dec. 2, 1 864) 35 per ct. 1151 Toy magnets, (decision 5293) free. 839 Toys and dolls, of any material (decisions 4384-4988-3530) 3"5 per ct. Trace chains, see Iron Chains. 738 Tracing cloth, cotton (decision 3834) 35 per ct. 579 Track tools, iron or steel 2-J- cts. per Ib. Trade marks, protection of, see paragraph 409. 1051 Tragacanth, gum, crude free. 508 " " otherwise than crude , 10 per ct. 804 Travelling cases, containing toilet articles, &c. (decision 3724) 35 per ct. 630 Traps, wholly or in part of metal 45 per ct. 630 Trays and waiters, gold, silver, or other metal 45 per ct. 624 ' " " " gilt or plated 35 per ct. 871 " japanned 40 per ct. 886 " " " paper machg 30 per ct 647 " " " wood, lacquered 35 per ct. Treacle as molasses, see Sugars. 1175 Trees free. 1176 " for Agricultural Department or U. S. Botanical Garden free. 810 Trimmings, bead and beaded silk 50 per ct. 8i5 " bouillons, or cannetille, metal threads, file or gespinst (decision 5642) 25 per ct. coach and harness, see Saddlery. 739 " cotton 40 per ct. 841 epaulets, galloons, laces, knots, stars, tassels, and wings, of gold, silver or other metal 25 per ct. for hats, bonnets and hoods, see Hats. " lace, see Laces. " linen, see Linens under title Flax. mixed materials, see note on page 174. 797 silk 50 per ct. u wool, worsted or animal hair, see Woolens. 1049 Tripoli, (polishing powder) , free. Troches, see Preparations. 630 Trowels 45 per ct, 877 Trunks, sole leather 30 per ct. Trusses, dutiable according to the material. 328 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 813 Tubes, bone, horn, or ivory 30 per ct. 548 " glass, plain 40 per ct. 549 " " other than plain 45 per ct. 868 " india rubber, (decision 5016) 25 per ct. " iron, see Pipe. 630 " gold, silver, or other metal except iron or steel 45 per ct. 583 " boiler, wrought iron or steel 3 cts, per Ib . 584 " other than for boilers, wrought iron or steel 2J cts. per Ib. 548 Tumblers or goblets, glass, plain, molded or pressed 40 per ct. 549 " glass, other than plain * 45 per ct. 630 Tuning forks, (decision 4730) 45 per ct. 1004 Turmeric free. 500 Turpentine, spirits of 20 cts. per gall. " chian, see Chian. 1005 " Venice free. 894 Turquoise, not set 10 per ct. 1225 Turtles free. 607 Tutenegue in blocks or pigs 1 cts. per Ib. 607 " in sheets 2 cts. per Ib. 630 manufactures of, not otherwise provided for 45 per ct. 630 Tweezers, gold, silver, iron, or steel 45 per ct. Twilled cottons, as Cotton cloth. 738 Twine cotton, (if not cotton thread) 35 per ct. 750 " flax or linen * 40 per ct. 750 " hemp, * (decision 2572) 40 per ct. 761 " seine and gilling, (decision 4967) 25 per ct. Twist, silk, see Silk. 627 Type metal 20 per ct. 613 Types, new 25 per ct. 613 " brass, (decision 1911) 25 per ct. 1226 " old, and fit only to be remanufactured free. * Glass tumblers smoothed by cutting or grinding, or with engraved sides, are subject to duty as glass cut, (decision 3030.) * The difference between yarn and twine, consists in the former being a mate- rial spun for weaving with little, if any twist, while the latter is closely twisted so as to make it strong and fit for use in binding packages of merchandize and the making of seines, nets, &c., (decision 4948.) The term " linen," embraces manufactures of hemp, as well as of flax, (decision 2572.) EXISTING LAWS AND DECISIONS. 329 PARAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. u. Ulsters, see Clothing. 499 Ultra marine (decisions 3361-4950) 5 cts. per Ib. 503 Umber and umber earths, when dry. . . i ct. per Ib. 503 " " u " ground in oil . . H cts. per Ib. Umbrellas and parasols, and materials for, viz : 905 silk or alpaca 50 per ct. 905 bamboo and paper (decision 4205) 40 per ct. 905 all others 40 per ct. 1061 bamboo reeds, no further manufactured than cut into suitable lengths for sticks, for umbrellas, parasols and sun shades free. cloth, for umbrellas, as manufactures of worsted (de- cision 1583) see Woolens. 906 frames and sticks for umbrellas, parasols and sun shades finished or unfinished, not specially enumerated or provided for 30 per ct. 905 umbrella and parasol ribs and stretcher frames, tips, runners, handles or other parts thereof, when made in whole or in chief part of iron, steel, or any other metal (decisions 3264-3693-4505) 40 per ct 1227 sticks, crude, viz : all partridge, hair wood, pimento, orange, myrtle and all other sticks in the rough, or no further manufactured than cut in lengths, suitable for umbrellas, parasols or sun shades (decision 4345) free. Unenumerated articles, see note on page 174 and paragraphs 412 and 1246. United States, 1064 articles the growth, produce, and manufacture of the United States, when returned in the same condition as exported. Casks, barrels, carboys, bags, and other vessels of American manufacture, exported filled with American products, or exported empty and returned filled with foreign products, including shocks when returned as barrels or boxes; but proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury ; and if any of such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been 22 330 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. United States. Continued. paid before exportation and not refunded * (decisions 2110-4105-4239-3782-3918-4260-5400) free. 413 articles (re-imported) once exported of the growth, pro- duct, 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 allow- ance or drawback, duty equal to the tax imposed by the internal revenue laws upon such articles, (decisions 4382-5198-5338-5575.) 1063 barrels of American manufacture, exported filled with domestic petroleum, and returned empty, under such regulations as the Secretary of the Treasury may pre- scribe, and without requiring the filing of a declara- tion at time of export of intent to return the same empty, (decisions 3460-3810) free. 350 bags, other than of American manufacture, in which grain shall have been actually exported from the United States, may be returned empty to the United States, under regulations to be prescribed by the Sec- retary of the Treasury, (decision 5423) free. 1074] - books, maps, charts, and all other articles imported 1060 I for the use of the United States and Library of Con- 1176 I gress, provided that the price of the same did not 1096 J include the duty ; copper for the U. S. Mint, and plants, seeds, &c. for Botanical Gaden and Depart- ment of Agriculture free. U. S. mail, importations through the mail of articles not named in free list, are dutiable except as provided in paragraphs 379-380-381. 1050 Uranium, oxide of free. 506 " yellow, or uranium oxyd natron, (decision 4293) 25 per ct. * American bags, &c. exported filled with foreign products, dutiable upon return, (decision 3511.) Domestic ginghams calendered abroad, dutiable upon return, (decision 5046.) Articles manufactured from foreign dutiable materials on which drawback has been allowed, are dutiable, (decision 5200.) Record evidence of clearance waived, when value under $100, (decision 5170.) American sheep sent to Mexico for pasturage, neither the increase of value nor wool is dutiable when returned if wool shorn it is dutiable, (decisions 2492, 4490, and 2538.) EXISTING LAWS AND DECISIONS. 331 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. V. 1052 Vaccine virus .free. 798 Valentines, fancy paper, artificial flowers, &c., (decision 4629) 25 per ct. 998 Valerian, oil of free. 1006 Valonia free. 501 Vandyke brown 25 per ct. 1175 Vanilla plants or beans free. 533 Varnishes, spirit $1.32 per gall & 40 per ct. 533 u all other kinds 40 per ct. Vases of earthy substances, see Earthenware. 549 " glass, cut, decorated, &c 45 per ct. 630 " brass, bronze or other metal 45 per ct. 1178 " or parts thereof, platinum, for chemical uses free. " if works of art, see Art. 1051 Vegetable fibers, dried and crude free. 508 " " " otherwise than crude 10 per ct. 1246 " " other than dried, (decision 3457) 10 per ct. " ivory, see Ivory. " oils, see Oils. 1 1 59 " substances for beds and mattresses free. 747 " " for cordage, not specially enumerated or provided for $15 per ton. " " " for hats, bonnets and hoods, see Hats. 1169 " " " for paper stock free. 1007 " wax free. 1104 Vegetables and vegetable substances, used in dyeing or tanning, in a crude state, not otherwise pro- vided for free. 700 " edible, in their natural state, or in salt or brine, not specially enumerated or provided for 10 per ct. J 051 Vegetables, not edible, and in crude condition free. 508 " " u otherwise than crude 10 per ct. 701 " prepared or preserved, of all kinds, not other- wise provided for 30 per ct. Vehicles of immigrants, see Animals. 797 Veils and veiling, silk or silk chief value, if no part wool, worsted or animal hair 50 per ct. 1228 Vellum free. 738 " cloth, cotton (decision 3834) 35 per ct. 826 Velocipedes (decision 3283) 35 per ct. 332 U. S. IMPORT DUTIES UNDER PARAGKAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 739 Velvet, cotton 40 per ct. " mixed materials, see note on page 174. " ribbons, see Ribbons. 797 " silk 50 per ct, 047 Veneers, produced by cutting (decision 1426) 35 per ct. 501 Venetian red 25 per ct.. 1005 Venice turpentine free. 1246 Venison, in carcass, (decision 2325) 10 per ct. 668 " hams 2 cts. per Ib. 1050 Verdigris, or subacetate of copper free. 1150 Vermicelli, and macaroni free. 501 Vermillion 25 per ct. Vermuth, see Liquors. 571 Vessels, cast iron, not specially enumerated or provided for.l J cts. per lb t " glass, see Bottles. " other, dutiable according to the material. Vessels and Equipments, viz: articles used in the construction and repair of vessels, see paragraphs 1243-1244. 1095 copper, old, from American vessels obliged to repair in foreign port free. old metal stripped from a foreign vessel in a foreign port, dutiable, (decision 1783.) foreign, condemned and dismantled in a port of the U. S., old materials, not dutiable, (decision 563.) old metal stripped from, wh'en undergoing necessary repairs in U. S., not dutiable, (decisions 538 & 4135.) imported in parts and put together, dutiable (decision 5444.) 300 repairs and equipments in foreign port, to American vessels engaged in northern, north-eastern and north- western frontier trade, (except as provided in para- graph 301) 50 per ct. repairs and equipments necessary to vessels not engaged as above, not dutiable, (decisions 3379-4154.) repairs, articles imported for repairs to foreign vessels, are dutiable, (decisions 534-657-1407.) pleasure yachts, brought in other vessels, for racing pur- poses, not dutiable, (decision 4960.) stores, dutiable when changing from the foreign to the coasting trade, (decisions 4420.) merchandise and equipments from wrecked vessels, see Wrecks. wrought iron for, and forgings of iron or steel for, see Iron or. steel. EXISTING LAWS AND DECISIONS. 333 ''PARAGRAPH OF LAW HATE OF IMPOSING DUTY. DUTY. Vestings, dutiable according to the material. 496 Vesuvian, (decision 616) 35 per ct. Vials, see Bottles. 506 Vichy salts, (decision 2021) 25 per ct. 507 " lozenges, (decision 1642) 25 per ct. 703 Vinegar * 7|- cts. per gall. concentrated, see Acid Acetic. Vinegars, medicinal and toilet, see Preparations. 1175 Vines, all kinds, not otherwise provided for free. 883 Violins, and parts of, (decision 4453) 25 per ct. 647 " cases for, if wood, and imported separately, (deci- sion 2427) 35 per ct. 1086 " strings of catgut or gut cord free. 883 " " of any other material, (decision 4453) 25 per ct. 496 Violet color, (decision 2781 ) 35 per ct. 1052 Virus, vaccine free. 630 Vises, iron, steel or other metal 45 per ct. 1009 Vitriol, oil of, (sulphuric acid) free. 466 " blue, or sulphate of copper 3 cts. per Ib. 467 " green, (sulphate of iron or copperas) 3-10 ct. per Ib. 506 " white;, or sulphate of zinc .25 per ct. w. 738 Wadding, cotton 35 per ct. 802 " paper 15 per ct. 854 Wads, gun, all 35 per ct. 1229 Wafers, unmedicated free: 1246 " coverings for pills, (decision 2506) 20 per ct. Wafers, medicated, see Preparations. Wagon blocks, see Blocks. 647 " boxes. 35 per ct. 648 " tongues, sawed only, (decision 2570) 20 per ct. Wagons of immigrants, see Animals. Waiters, as trays, which see. * The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce Troy of vinegar, (paragraphs 146-703.) Vinegar of less than the standard strength is subject to duty as if of the standard strength. Above the standard, additional duties to be levied in proportion to such strength, (decision 2988.) Mode of testing, see decision 3136. 334 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF~ IMPOSING DUTY. DUTY. Walnut, see Wood. 717 Walnuts, all kinds 3 cts. per lb.. 717 " in salt and water, (decisions 3240-5098) 3 cts. per lb. Warps or warp yarn, cotton, see Cotton thread. " silk, (decision 4047,) see Silk. 1246 Washing crystals, (decision 4123) 20 per ct. 893 Wash blue 20 per ct. 576 Washers, wrought iron or steel 2 cts. per lb. 513 Washes, cosmetics or dentrifice 50 per ct. 907 Waste, all not specially enumerated or provided for (de- cision 3624) 10 per ct.. 1 169 " flax, fit only for paper stock (decision 4464.) free.. 1 169 " cotton, for paper stock or other purposes free. 907 " fur (decision 868) 10 per ct. 1157 " mica free. 1169 " for paper stock free. 1200 u silk (decision 3752) free. 775 " woolen 10 cts. per lb. 908 Watches, watch cases, watch movements, parts of watches and watch materials not specially enumerated or provided for * (decisions 291-3163) 25 per ct.. Watch chains, see Chains. 908 " crystals (decision 2807) 25 per ct. 908 " dials (decision 2807) 25 per ct. 873 " keys, if jewelry, real or mock, (decision 5103) 25 per ct. 630 " " not jewelry, metal (decision 14*60) 45 per ct.. Water colors, see Paints. 754 " proof cloth, not otherwise provided for 40 per ct. 1068 " and land fowls free.. Waters medicinal, see Preparations. " mineral, see Mineral Waters. " toilet, see Preparations. 1007 Wax bay or myrtle, (vegetable wax) free. 417 " bees 20 per ct. 1007 " Chinese (decision 2225) free. 1246 " flowers, if not for millinery purposes f 20 per ct. 1007 " fossil (decision 2703) free. 1007 " Japanese (decision 2225) free. 1007 " mineral free. 1246 " manufactures of, not otherwise provided for 20 per ct.. 899 , " sealing 20 per ct. * For protection of trade mark, see paragraph 409. t Miniature stands of artificial flowers as " toys " dutiable at 35 per ct. (de- cision 3436.) EXISTING LAWS AND DECISIONS. 335 PABAGRAPH OF LAW EATE OF IMPOSING DUTY. DUTY. 1246 Wax, shoemakers' 20 per ct. 822 " tapers and candles 20 per ct. 1007 " vegetable free. Wearing apparel, see Clothing and Effects. 738 } Webbing, composed of cotton, flax, or any other materials, 909 $" not specially enumerated or provided for, (de- cision 4220) 35 per ct. 782 wholly or in part of wool, worsted, or animal hair 30 cts. per Ib. & 50 per ct. 579 Wedges, iron or steel 2 cts. per Ib. Wedge-wood ware, see Earthenware. 1051 Weeds, not edible, crude free. 508 " u " otherwise than crude 10 per ct. 1192 Weed, sea, all other not otherwise provided for free. 1159 " " for bed and mattresses. . . ! free. 630 Weights, brass, iron or other metal 45 per ct. 1104 Weld, (dye) crude free. 1231 Whale bon6, unmanufactured free. 809 " articles of, not specially enumerated or pro- vided for 30 per ct. " materials for hats, bonnets or hoods, see Hats. Whale-oil, see fish oils under title Oils. Wharf timber, see timber under title Wood. 673 Wheat, 60 Ibs. to bushel, paragraph 148, (including seed wheat, decision 2227) 20 cts. per bushel. 682 Wheat flour 20 per ct. Wheel hubs, see Blocks. Wheels, iron or steel, see Iron or Steel. 1135 Whet stones and hones free. " emery, see Emery. 1087 Whip gut, or cat gut, unmanufactured free. 902 " " u " " strings, other than strings for musical instruments 25 per ct. 829 Whips, as saddlery . . 35 per ct. Whiskey, see Liquors. Whistles, dog, police, and drivers', (decision 2985) dutiable according to the material. 839 if toys, of any material, (decision 1821) 35 per ct. 557 White enamel, for manufacturing watch faces, (decision 1612) but see paragraph 908 45 per ct. 501 " enamelled, satin, and lime 25 per ct. 470 " lead, dry, or in pulp, ground or mixed in oil 3 cts. per Ib. 630 " metal leaf, (decision 2906) 45 per ct. 506 " vitriol or sulphate of zinc 25 per ct. 330 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. 460 Whiting, and Paris white, dry, (decision 5374) ^ ct. per Ib. 460 " " " " ground in oil 1 ct. per Ib. 788 Wicks, cotton 35 per ct. 858 Wigs, (decision 1366) 35 per ct. 809 Willow, articles of; not specially enumerated or provided for.. 30 per ct. 885 " prepared for basket makers' use 25 per ct. u sheets and squares, etc., for hats, see Hats. 648 Willows, coopers', split 20 per ct. 739 Window curtains, cotton lace 40 per ct. " glass, see Glass. 446 Wine lees, or lees crystals, (decision 2489) 4 cts. per Ib. Wines, see Liquors. " medicated, see Preparations. 841 Wings of gold, silver, or other metal 25 per ct. 630 Wire, brass, copper or other* metal, except iron or steel ...... .45 per ct. 596 Wire, Iron or Steel, not galvanized. * smaller than No. 5, and not smaller than No. 10 wire gauge.li cts. per Ib. 10, " " " 16 " " 2 cts. per Ib. " " 16, " ' " 26 " " 2| cts. per Ib. 26, wire gauge 3 cts. per Ib. 596 Wire, iron or steel, covered with cotton, silk, or other ma- terial, and wire commonly known as crinoline, corset > and hat wire shall pay 4 cts. per Ib. in addition to the foregoing rates. 596 Wire, iron or steel, Galvanized, (except fence wire.) smaller than No. 5 and not smaller than No. 10 wire gauge.2 cts. per Ib. " " 10 " " " 16 " " 2i cts. per Ib. " " 16 " " " 26 " " 3 cts. per Ib. " " 26 wire gauge 3 cts. per Ib. 596 Wire cloths, iron or steel, and wire nettings, iron or steel, 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 2 cts. per Ib. in addition thereto. 582 Wire nails 4 cts. per Ib. 594 Wire rods, iron or steel, (fence, nail, rivet and screw,) round, in coils and loops, not lighter than No. 5 wire gauge, and valued at 3^ cts. or less per Ib 6-10 ct. per Ib. 594 Wire rods, flat with longitudial ribs for the manufacture of fencing 6-10 ct. per Ib. 596 Wire rope and wire strand, iron, I ct. per Ib. in addition to the rates imposed on the wire of which it is made. * Stubb's Birmingham wire gauge adopted by the department as the stand- ard, (decision 2438.) EXISTING LAWS AND DECISIONS. 337 PAKAGRAPH OF LAW KATE OF IMPOSING DUTY. DUTY. 596 Wire rope and wire strand, steel, 2 cts. per \\).in addition to the rates imposed on the wire of which it is made. 596 Provided, 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. Wire rope for construction and repairs of vessels, see Vessels. 1018 Witherite or carbonate of baryta free. 1104 Woad or pastel, (dye,) crude free. 1008 Wood ashes and lye of free. 501 " lake 25 per ct, " pulp, see Pulp. 493 Wood tar 10 per ct. Woods and articles of wood, viz : 646 ) all manufactures of wood, or of which wood is the chief 647 i component part, not specially enumerated or provided for, (decision 5242) 35 per ct. <>48 all wood, unmanufactured, not specially enumerated or provided for, (decisions 343-3411-4263-4741-4958-4983- 5307) 20 per ct. bar, Brazil and brazilletto, see Dyewoods, below. 1062 bamboo, unmanufactured free. u reeds, see Canes and umbrellas. 636 blocks, viz : last, wagon, oar, gun, heading, and all like blocks or sticks, rough-hewn or sawed only, (decision 2570) 20 per ct. 647 same, when finished 35 per ct. boards, see Lumber below. 1197 bolts, handle free. 1196 " shingle, stave, and heading free. 645 boxes, packing 30 per ct. 1233 boxwood, unmanufactured free. 1233 cabinet woods, all, unmanufactured, but see Walnut, below, (decisions 2390-5271) free. " " manufactured, see Furniture. 645 casks and barrels, empty 30 per ct. k ' " " manfs. of U. S. returned, see United States. 1 233 cedar, unmanufactured free. clapboards, see Lumber below, corkwood or bark, see Cork. 1051 dyewoods, expressly for dyeing, crude free. 508 ground or more advanced than crude 10 per ct. 498 and logwood, extracts and decoctions of 10 per ct. 1233 ebony, unmanufactured free. 338 U. S. IMPOET DUTIES UNDER PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Woods and articles of wood. Continued. deals, see Lumber below. 1113 firewood free. furniture, see Furniture, fustic, see dyewoods above. 1233 grandilla, unmanufactured free. 648 headings for barrels, no further manufactured than sawed and split (decision 3863) 20 per ct. 647 u when finished, (see Staves) 35 per ct 1149 hoop timber, round, natural condition (decision 3627) free. 636 " timber or poles, rough hewn or sawed only (de- cision 3035) 20 per ct. 647 hoops, finished (decisions 2307-3903) 35 per ct. 1137 hop poles (decision 5105) free. 636 hubs for wheels, rough hewn or sawed only (decisions 3593-3863) 20 per ct. 647 " " " when finished 35 per ct 1233 - lancewood, unmanufactured free. 647 lasts 35 per ct. 639 laths 15 cts. per 1000 pieces. 1233 lignum vitae, unmanufactured free. logs, see Timber, below, logwood, see Dyewoods above. 633 lumber, sawed boards, planks, deals and other lumber of hemlock, white wood, sycamore and basswood,* (decisions 4908-4958-5219-5380-4871.) $1 per 1000 ft. board measure. 633 " all other articles of sawed lumber (see provision for planed and finished lumber on next page.) $2 per 1000 ft. board measure. 641 " clapboards t pine $2 per 1000 pieces. *The term "board measure," is synonymous with "inch measure,' 1 and all sawed lumber, whether under or over one inch in thickness, should be re- duced to inch measure for the purpose of assessment of duty (decision 1770.) The Department has adopted the following method for the measurement of lumber (decisions 5379-5402.) If $ inch and less than f inch, as inch. u jj_ u it u u a u u 5 tt " f " U " " f " " 1 " .1 3_ U .; .. U 11 " " 1 ' " ij " " " " H u " 11 " " 1^ " or over, in the same manner, by 1 inch variations. tThe Department holds that 1000 pieces, of 4 feet each in length, or 4000 lineal feet, shall constitute the " 1000 pieces," and that when clapboards are planed and finished, an additional duty of 50 cents per 1000 feet, board measure, for each side which may be so planed and dressed, shall be assessed thereon (decision 1265.) EXISTING LAWS AND DECISIONS. 339 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Wood and articles of \\ood.-~Continued. 642 lumber, clapboards, spruce $1.50 per 1000 pieces. 633 But when lumber of any sort is planed or finished, in addition to the rates provided, shall pay as follows (decision 4709) for each side planed or finished.. .50 cts. per 1000 ft. board measure. 634 if planed on one side and tongued and grooved $1 per 1000 ft. board measure. 635 if planed on two sides,and tongued and grooved $1.50 per 1000 ft. board measure. " for vessels, see Vessels. 1233 mahogany, unmanufactured free. Maine, products of the forests of, see paragraphs 1238-1239. 638 palings and pickets, (decision 3790) 20 per ct. planks, see Lumber below. 1149 piling, logs with bark on, (decision 901) free. 1232 poplar and other woods for manufacture of paper, (de- cision 3769) free. 636 posts, rough hewn or sawed only 20 per ct. 1149 " fence, and rails, round and unmanufactured, (de- cision 4983) free. 1051 quassia wood, (drug,) crude free. 508 " otherwise than crude 10 per ct. 1233 rosewood, unmanufactured free. 1184 railroad ties, (decision 2673) free. 1149 rafts of logs, (decision 841) free. 1233 sandal wood, unmanufactured free. 1233 satin wood, unman ufactnred free. 640 shingles, (decisions 3699-3790) 35 cts. per 1000. 1149 ship timber and ship planking * free. 1149 " knees, dressed, (decision 3602) free. 645 shooks, (sugar box and packing box,) not specially enume- rated or provided for, (decision 2226) 30 per ct. 638 slaths, as pickets and palings, (decision 2045) 20 per ct. spars, see Ship timber above. 637 staves, all kinds, '(decision 3694) 10 per ct. sticks for umbrellas and canes, see Umbrellas and Canes. * The term " ship timber," embraces timber to be used for the frame or keel of a vessel, or its masts or spars, and ship timber squared and ship knees dressed. The term "ship planking," is synonymous with the term "ship planks," and refers to broad pieces of sawed lumber, differing from a board only in being of greater thickness, used in the construction of ships and bear- ing different names, according to the parts of the ship where applied, such as. "wales," "thickness," bottom blanks, &c., (decisions 3602-4347-1707.) 340 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Wood and articles of wood. Continued. 1149 telegraph poles, with or without bark, (decision 1595) free. 1149 timber, round and unmanf'd, and logs, not specially enumerated or provided for, (decisions 901- 3204-4983) free. " ship, see Ship Timber above. 631 hewn or sawed, and timber used for spars, and building wharves * . .'. 20 per ct. 632 " squared or sided, not specially enumerated or provided for, (decisions 2406-2529). . .1 ct. per cubic foot. " for vessels, see Vessels. 633 walnut, black, (decision 2044) $2 per 1000 feet, board measure. Wool noils and pickings, classed as wool (decisions 135- 961-1404-1433.) WOOL, UNMANUFACTURED, VIZ : 766 All wools, hair of the alpaca, goat, and other like animals, shall be divided, for the purpose of fixing the duties to be charged thereon, into the three following classes: CLASS 1. CLOTHING WOOLS. 767 1 That is to say, merino, mestiza, metz, or metis wools, or 771 \ other wools of merino blood, immediate or remote, 770 j down clothing wools, and wools of like character with any of the preceding, including such as have been here- tofore usually imported into the United States from Buenos Ay res, 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 ; the value whereof at the last port or place whence exported to the United States, excluding charges in such port shall be 30 cents or less per Ib. if unwashed 10 cts. per Ib. if washed 20 cts. per Ib. if scoured 30 cts. per Ib. exceeding 30 cts. per Ib. if unwashed 12 cts. per Ib. if washed 24 cts. per Ib. if scoured 36 cts. per Ib. * Timber sawed, when not used in building wharves, is to be classed as sawed lumber, (decision 5380.) .EXISTING LAWS AND DECISIONS. 341 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. CLASS 2. COMBING WOOLS. 768 1 That is to say, Leicester, Cotswold, Lincolnshire, down 772 } combing wools, Canada long wools, or other like comb- 770 j ing wools of English blood, and usually known by the terms herein used, and also all hair of the alpaca, goat, and other like animals ; the value thereof at the last port or place whence exported to the United States, ex- cluding charges in such port, shall be thirty cents or less per Ib. (decision 2529.) if washed or unwashed, but not scoured 10 cts. per lb. if scoured 30 cts. per Ib. t exceeding 30 cts. per Ib. if washed or unwashed, but not scoured 12 cts. per Ib. if scoured 36 cts. per Ib. CLASS 3. --CARPET WOOLS AND OTHER SIMILAR WOOLS. 769 ] Such as Donskoi, native South American, Cordova, Valpa- 773 '( raiso, native Smyrna, and including all such wools of 770 j like character as have been heretofore usually imported . into the United States from Turkey, Greece, Egypt, Syria, and elsewhere ; the value whereof at the last port or place whence exported to the United States, exclud- ing charges in such port shall be 12 cents or less per Ib. (decision 2529.) if washed or unwashed but not scoured .2^- cts. per Ib. if scoured 7i cts. per Ib. exceeding 12 cts. per Ib. if washed or unwashed but not. scouretl 5 cts. per Ib. if scoured 15 cts. per Ib. 770 The duty upon wool of the sheep, or hair of the alpaca, goat, and other like animals, which shall be imported in any other than ordinary condition, as now arid here- tofore practiced, or which shall be changed in its char- acter or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject (decision 4777.) 774 Wools and hair above mentioned, on the skin, the same rates as other wools, the quantity and value to be ascer- 342 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. tained under such rules as the Secretary of the Trea- sury may prescribe * (decision 2490.) Wools of different qualities in the same package how treated see paragraphs 141-145. Woolens and Worsteds, viz : 776 all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or provided for, (decision 3147.) valued not over 80 cts. per Ib 35 cts. per Ib. & 35 per ct. " over 80 cts. per Ib 35 cts. per Ib. & 40 per ct. 777 all manufactures of every description, composed wholly or in part of worsted, hair of the alpaca, goat, or other animals, (except such as are composed in part of wool) not specially enumerated or provided for, (decisions 3514-3993-4785.) valued not over 30 cts. per Ib .10 cts. per Ib. & 35 per ct. " over 30 cts. & not over 40 cts. per Ib. 12 cts. per Ib. & 35 per ct. " " 40 cts. & not over 60 cts. per Ib. 18 cts. per Ib. & 35 per ct. " " 60 cts. & not over 80 cts. per Ib. 24 cts. per Ib. & 35 per ct. " " 80 cts. per Ib 35 cts. per Ib. & 40 per ct. balmorals, balmoral skirts and skirting, see Balmorals. 782 belts, binding, braid (decision 1822) and braces, wholly or in part of wool, worsted, or animal hair. 30 cts. per Ib. & 50 per ct. 862 braids, suitable only for hats, bonnets and hoods 20 per ct. 793 belts or felts, endless, for paper or printing machines. 20 cts. per Ib. & 30 per ct. blankets, see Flannels, &c. below. " printers', as belts, endless, see above, (decision 4612.) " gentionella. as manfs. of wool, cited above, (decision of Oct. 23, 1857.) blanketing, in the piece, as manf. of wool, cited above, (decision 4271.) 778 bunting 10 cts. per sq. yd. & 35 per ct. buttons, and button cloth, see these titles. * The rules for estimating the percentage of wool on the skins will be found in Department decisions 1017-1100-1159-1219-1399-1659-1666. The provision for a separate duty on the skins, in addition to the duty on the wool, as in former laws, has not been reproduced in the Act of March 3, 1883. EXISTING LAWS AND DECISIONS. 343 PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Woolens and Worsteds, viz : Continued. card cloth, as manf. of wool, cited above, (decision July 29, 1861.) carpets, see carpets, carpeting for slippers, as a manf. of worsted, cited above, (decision 2452.) coat linings, see Dress Goods below. 776 cloths, (woolen.) valued not over 80 cts. per Ib 35 cts. per Ib. & 35 per ct. " over 80 cts. per Ib 35 cts. per Ib. & 40 per ct. clothing, see Clothing. 782 cords, and cords and tassels, wholly or in part of wool, worsted, or animal hair 30 cts. per Ib. & 50 per ct. drawers, knit or made on frames, see Flannels, &c. below. " other, as clothing. 779 dress .goods, women's and children's, coat linings, Italian cloths, and goods of like description, composed in part of wool, worsted, or animal hair. * valued not over 20 cts. per sq. yd.. .5 cts. per sq. yd. & 35 per ct. " over 20 " " 7 cts. per sq. yd. & 40 per ct. if composed wholly of wool, worsted, or animal hair, or of a mixture of them 9 cts. per sq. yd. & 40 per ct. but all such goods with selvedges, made wholly or in part of other materials, or with threads of other materials introduced for the purpose of changing the classification 9 cts. per sq. yd. &^40 per ct. all weighing over 4 oz. per sq. yd 35 cts. per Ib. & 40 per ct. 782 dress trimmings, wholly or in part of wool, worsted or animal hair, (see foot note to Trimmings below.; 30 cts. perlb. & 50 perct. embroideries on woolens, as manufactures of wool, cited above, (decisions 1942-2523.) worsted, as manufactures of worsted, cited above, (decision 1942.) if dress trimmings, (decision 3837.) 30 cts. per Ib. and 50 per ct. felts, endless, see Belts above. * Figured and fancy alpacas, diagonals, mohair serges, fancy mohair, or London twills, shall be classified hereafter as women's and children's dress' goods, or as assimilating thereto, under the decision of the Court in the case of Herman vs. Arthur. When, however, such fabrics are obviously designed for use in the manufacture of upholstery or other articles, and are not of the char- acter sold as dress goods for women and children, they will be excluded from classification as dress goods, (decision 3237.) 344 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Woolens and Worsteds, viz: Continued. Ill flannels, blankets, hats of wool, (see foot notes, pages 244-245,) knit goods, and all goods made on knitting frames, balmorals, woolen and worsted yarns, com- posed wholly or in part of wool, worsted, or animal hair. valued not over 30 cts. per Ib 10 cts. per Ib. & 35 per ct. " over 30 cts. and not over 40 ots. per Ib. 12 cts. per lb/& 35 per ct, " " 40 cts. and not over 60 cts. per Ib. 18 cts. per Ib. & 35 per ct. u ; ' 60 cts. and not over 80 cts. per Ib. 24 cts. per Ib. & 35 per ct. " " 80 cts. per Ib 35 cts. per Ib. & 40 per ct. flannels, when slightly embroidered, dutiable as flanners, (decision 1724.) flannels, printers, as belts, endless, (decision 4612,) see above. 839 dolls, in wool apparel, (decision 3530) 35 per ct. 775 flocks, woolen 10 cts. per Ib. 782 fringes, wholly or in part of wool, worsted or animal hair 30 cts. per Ib. & 50 per ct. 782 galloons, gimps and gorings, wholly or in part of wool, worsted, or animal hair 30 cts. per Ib. &' 50 per ct. gloves, see Gloves. hats of wool, see Flannels, &c. above. hosiery, see Knit goods, and Clothing. Italian cloths, see Dress Goods above. knit goods and all goods made on knitting frames, see Flannels, &c. above. laces, if dress trimmings, see Trimmings below. " other, wool, as manfs. of wool, cited above. " " worsted, as manf. of worsted, cited above. 775 mungo, woolen 10 cts. per Ib. 782 nets, head, wholly or in part of wool, worsted, or animal hair 30 cts. per Ib. & 50 per ct. plasters, corn and bunion, wool, as a manf. of wool, cited above, (decision 357.) 775 rags, woolen 10 cts. per Ib. rugs, see Carpets, shawls, see Shawls. shirts, knit or made on frames, see Flannels, &c. above. 775 shoddy, woolen 10 cts. per Ib. EXISTING LAWS AND DECISIONS. 345 PAEAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. Woolens and Worsteds, viz : Continued. shoes, see Boots. stockings, knit or made on frames, see Flannels, &c. above. 782 suspenders, wholly or in part of wool, worsted, of animal hair 30 cts. per Ib. & 50 per ct. tassels, see Cords and Tassels, above. 839 toys, (decision 3530) 35 per ct. 782 trimmings for dresses, wholly or in part of wool, worsted, or animal hair * 30 cts. per Ib. & 50 per ct. 775 waste, woolen, (decision 323) 10 cts. per Ib. 782 webbing, composed wholly or in part of wool, worsted, or animal hair, (decision 2455) 30 cts. per Ib. & 50 per ct. yarns, woolen and worsted, see Flannels, &c. above. Works of art, see Art. 1129 Worm gut, manufactured or unmanufactured free. 506 Wormwood, oil of, (absinthe) 25 per ct. Worsteds, see Woolens. Wrecks, goods recovered from, see paragraphs 28-1237 and title vessels, f X. 1246 Xylonite or xylotile, (decisions 809-5018) 20 per ct. 1246 Xylidine, (decision 5538) 20 per ct. * Worsted yak lace, although generally used for trimming dresses and cloaks, is a different article from " dress trimmings," and is dutiable as a manufacture of worsted, (decision 4360.) t Articles, foreign or domestic, taken from wrecks in foreign waters, which have been the subject of purchase or sale, become merchandise, and are liable to duty, (decisions 338-2041-4168-4327.) The hull, anchors, chains, sea stores, tackle, apparel, &c. of vessels wrecked in waters of the United States are not dutiable, the involuntary arrival not being regarded as an importation, (decisions 131-566-2082-2188.) Wrecked goods subject to duty, entry allowed by appraisement ; if subject to specific duties, the per centage of damage should be deducted from the quantity, and duty assessed on the remainder, (decisions 139-1312.) Anchors and chains slipped during a storm, and recovered by other parties not dutiable, (decision September , 1875, Baltimore.) 23 346 U. S. IMPORT DUTIES UNDER PARAGRAPH OF LAW RATE OF IMPOSING DUTY. DUTY. Y. 1235 Yams free. 683 " flour of, (decision 3385) 2| cts. per lb. 1094 Yarn, coir, (decision 3883) free. " cotton, see Cotton thread. 749 u flax, hemp and jute * 35 per ct. 849 " manufactured from fur, (decision 2797) 30 per ct. 765 " grass, ramie, or china grass, (decision 3621) 35 per ct. 795 " or threads, silk, of every description, purified or dyed .30 per ct. 777 " woolen or worsted valued not over 30 cts. per lb 10 cts. per lb. & 35 per ct. " over 30 cts. and not over 40 cts. per lb. 12 cts. per lb. & 35 per ct. " over 40 cts. and not over 60 cts. per lb. 18 cts. per lb. & 35 per ct. u over 60 cts. and not over 80 cts. per lb. 24 cts. per lb. & 35 per ct. " over 80 cts. per lb 35 cts. per lb. & 40 per ct. 1246 Yeast cakes 20 per ct. 496 Yellow crystals (decision 523) 35 per ct. Yellow metal, see metal. 1236 ZafTer free. 630 Zinc, articles, manufactures, or wares, not specially enume- rated or provided for, composed wholly or in part of zinc, whether partly or wholly manufactured 45 per ct. 506 " acetate of 25 per ct. 629 " ashes (decision 4990) 20 per ct. * The difference between yarn and twine, consists in the former being a mate- rial spun for weaving with little, if any twist, while the latter is closely twisted so as to make it strong and fit for use in binding packages of merchandise, and the making of seines, nets, &c., (decision 4948.) EXISTING LAWS AND DECISIONS. 347 PABAGBAPH OF LAW BATE OF IMPOSING DUTY. DUTY. 506 Zinc, chloride of (decision 4526) 25 per ct. 607 " in blocks H cts. per Ib. 629 " ' dust (decision 3428) 20 per ct. " metal for sheathing, see Metals. 630 " nails .- 45 per ct. 607 " in pigs 1-J- cts. per Ib. 607 " in sheets 2i cts. per Ib. 630 " " " prepared for engraving (decision 4726) 45 per ct. 506 " sulphate of (white vitriol.) 25 per ct. 607 " old, worn out, fit only to be remanufactured 1-J- cts. per Ib. 504 " oxide of, dry li cts. per Ib. 505 " u " ground in oil If cts. per Ib. 507 " valerianate of (Reg. 1857, page 589) 25 per ct. 883 Zithers, and parts of,* (decision 4453) 25 per ct. Zythum, see Liquors. * The Court held that completed indispensable parts of musical instru- ments were dutiable under the provision for musical instruments (decision 4453.) FOREIGN CURRENCIES AND THEIR VALUES IN UNITED STATES MONEY. The following list of standard values of foreign currencies in the money of the United States will be used in the computation of customs duties until otherwise provided by law and regulations. See Paragraph 325. COUNTRY. MONETARY UNIT. STANDARD. VALUE IN U. S. MONEY. Argentine Republic Peso bw (dec. 3153) Doubloon Austria . Florin Gold and silver . Gold Silver .96,5 15.70 .40,1 Azores (dec. 2401) Milreis Gold .83,5 Belgium Franc Gold and silver. .19,3 Bogota (circular Jan. 1, '77) Peso Gold , .96,5 Bolivia Boliviano Silver .81,2 Brazil Milreis of 1000 reis Gold 54 6 British Possessions in N A Dollar Gold 1.00 Chili Peso Gold and silver .91 2 Central America, (circular Jan 1 1880) Peso Silver . . . .83 6 China (decision 5625) ... Tael Silver . . . 1.20 Cuba . ... Peso Gold and silver. .93,2 Denmark . .... Crown Gold .26,8 Ecuador ... Peso Silver .81,2 Egypt Piaster Gold .04,9 France . . Franc Gold and silver. .19,3 Great Britain Pound sterling Gold 4.86,64- Greece . Drachma Gold and silver. .19,3 German Empire Mark Gold .23,8 Hayti Gourde Gold and silver 96 5 India Rupee of -16 annas Silver 38 6 Italy Lira Gold and silver. .19,3 Japan . . Yen Silver .87 6 Liberia Dollar . . . Gold 1.00 Madeira, (decision 2401) Milreis Mexico Dollar . Gold Silver 1.00 .88,2 Netherlands . Florin Gold and silver. .40,2' Gold .26,8 Paraguay (circ. Jan. 1, '75) Peso Gold 1.00 Peru Sol Silver 81 2 Porto Rico, (circ. Jan. 1, '75) Peso Portugal Milreis of 1000 reis Gold Gold .92,5 1.08 Russia Rouble of 100 copecks Silver .65 Sandwich Islands, (circular Jan 1 1877) Dollar Gold 1.00 Spain Peseta of 100 centimes. Gold and silver. .19,3 .96,5 Sweden Crown Gold ." .26.8 Switzerland Franc Gold and silver. .19,3 Tripoli Mahbub of 20 piasters. Silver .73,3 Tunis (circular Jan 1 1877) Piaster of 16 caroubs Silver 11 8 Turkey Piaster Gold .04,4 United States of Columbia Peso Silver .81 2 Uraguay, (circular Jan. 1, 1875, also see dec. 5083).... Patacon Venezuela Bolivar [Gold Gold and silver. .94,9 .19,3 APPENDIX. WEIGHTS A^TD MEASURES EEDUCED TO U. S. STANDARD. ALGERIA. Onguyah 4 grammes. Hollah, (liquid) 16*66 litres. Psa, (dry) 48 " French system in general use. ARGENTINE CONFEDERATION. Quintal 104*44 Ibs. av. Arroba 25*35 Fanega 1*5 imp. bu. AUSTRIA. Centner, 1 00 Pfund.. 123*50 Ibs. avdp. Mark, (gold and silver) 9 oz. troy. Eimer, (40 maas) 14*94 wine galls. Metze 1*75 bu. Klafter 67 cubic feet. BELGIUM, (AS FRANCE.) BOLIVIA. Libra, (ounce) 1*014 Ibs. avdp. Quintal 101*44 Arroba of 25 Ibs 25*36 " u of wine or spirits. 6*70 imp. galls. Gallon 0*74 Vara 0*927 yds. Square Vara 0*859 sq. yds. BRAZIL. Libra 1*012 Ibs. av. Arroba 32*38 u Quintal 129*54 " Alqueire, (of Rio) 1 imp. bu. Oitava 55*34 grains. In parts of the empire same as Portugal. The French system is compulsory after 1872. CANADA, (AS GREAT BRITAIN.) CAPE OF GOOD HOPE, (AS GREAT BRITAIN) CEYLON, (AS GREAT BRITAIN.) CHILI, (AS BOLIVIA.) CHINA. Leang or Tael 1*33 oz. av. Picul 133 Ibs. av. Catty ....1*75 " Chih 14*10 inch. Chang 11-75 feet. COLOMBIA, (AS FRANCE.) COSTA RICA, (AS SPAIN.) DENMARK. Lod 227 grains troy. Pound 1*102 Ibs. av. Ship last 2 tons. Tonde or bbl. of grain & salt 3*8 imp. bu. coal 4*7 Foot 1*03 Eng. ft. Viertel 1-7 imp. gall. ECUADOR, (AS FRANCE.) ENGLAND, (SEE GREAT B'RITAIN.) EGYPT. Killow 0*9120 imp. bu. Almud 1-151 imp. gall. Oke of 400 drams 2*833 Ibs. av. Gasab of 4 diras 3 yards. Feddan al risach 3*208 sq. yds. FRANCE. Gramme 15*432 grains av. Kilogramme 2*2046 Ibs. av. Quintal Metrique 220*46 " Tonneau 2204*60 ' Litre, (liquid) 1*0567 qts. Hectolitre, (liquid).... 26*42 galls. (dry) 2*84 bus. Metre , 39*37 in. Kilometre !l093i yards. GERMANY. The following are in general use throughout all of Germany : Centner, (100 Ibs.) 110*5 Ibs. avdp. Ship last, of timber 80 cub. ft. Scheffel. of grain 1*5 imp. bu. Klafter 6 feet. Schock 60 pieces. Toune, (weight) 227 Ibs. avdp. (measure of coal) 6 bus. Loth 225 gr. troy. Eimer 18*14 galls. GREAT BRITAIN. Ale or beer gallon 1*22 gall. "Wine gallon. ..1-6 less than imp. galL Imp. gallon 1*20 gall. * bushel 1*03 bu. " quarter 8*25 " Yard... ...36 inches. APPENDIX. GREECE. Oke 2-80 Ibs. avdp. Cantar 123-20 " Livre 1'05 Baril, (wine) 16'33 imp. gall. Kilo 0'114 imp. quarter. Pike f Eng. yard. HONG KONG, (AS CHINA.) INDIA. Portugal Continued. Libra 1 -012 Ibs. avdp. Almunde of Lisbon 3*7 imp. gall. Oporto 5.6 Al'quiere 0'36 imp. bu. Moio 2-78 imp. quarter. POLAND, (AS RUSSIA.) PRUSSIA, (AS GERMANY.) Maund of Bombay 28 Madras 25 Candy, of 20 maunds 24'3 bus. Tola 180 grains. Guz of Bengal 36 inches. ITALY, (AS FRANCE.) JAPAN. Picul or ton 133 Ibs. avdp. i King= 160 nomme 1'33 Shaku=10 sung 11"75 inches. JAVA. Amsterdam Pond 1'09 Ibs. avdp. i Pecul 133 Catty 1-33 Chang 4 yards. LIBERIA. British weights and measures gene- rally used. MEXICO, (AS SPAIN.) NETHERLANDS, (AS FRANCE.) NORWAY AND SWEDEN. Swedish Skalpond 0'936 Ibs. avdp. Norwegian Pund 1-100 " Swedish Fot H'7 eng. inches. Norwegian Fod 12-02 " Swedish Kanna 4*6 imp. pints, j Norwegian Kaude 3 '3 PARAGUAY, (AS ARGENTINE CONFED- | ERATION. ) PERSIA. Batman 13'5 Ibs. avdp. Collothun l-809.imp. gall. Artata 1-809 imp. bu. ! Zer 38 inches. PERU, (AS BOLIVIA.) PORTUGAL. French system compulsory after Oct. 1, 1868. The chief old measures now in use are RUSSIA. Berkowitz 360 Ibs. avdp. Pood, (63 to a ton) 36 u Chetvert 5'77 imp. bu. Oxhuft 58-5 wine galls. Anker 9*75 Vedro 2'75 imp. galls. Arsheen 28 inches. Ship last 2 tons. Pound 0-9 Ibs. avdp. Tchetvert 0'7 imp. quarter. Verst 3500 feet. SI AM. Tael 1-33 ozs. avdp. Pical, Catty and Chang. same as Java. SPAIN. Quintal, (100 Ibs.)... .101 '44 Ibs. avdp. Libra 1-014 Arroba for wine 3'5 imp. galls. wt for oil 2-75 Square Vara 1'09 vara=l yard. Fanega 1-5 imp. bu. SWEDEN, (SEE NORWAY.) SWITZERLAND. French system used with some changes of names and sub-divisions. TURKEY. Oke 2-831 Ibs. avdp. Kintal of Constant!- ) nople of 44 Okes >124'564 " of 400 drachms. J Kintal of Smyrna of ) 45 Okes of 380V 121 -025 " drachms. Almund 1*151 imp. gall. Killow 0-9120 imp. bu. Okes=l Cantar or Kintal 125 Ibs. avdp. 39-44 Okes 1 cwt. 180 Okes=l Tcheke 511.380 Ibs. 1 Kilo=20 Okes 0'36 imp. quarter. 816 Kilos 100 Andaze, (cloth measure).... 27 inches. URUGUAY, (AS ARGENTINE CONFEDERA- TION. VENEZULA, (AS FRANCE.) APPENDIX. POUNDS STEELING REDUCED TO CUSTOM HOUSE STANDARD AT $4.8665 (PER PARAGRAPH 326.) s. $ cts. $ cts. $ cts. $ cts. 1 .2433 14 68.1310 46 223.8590 78 379.5870 2 .4866 15 72.9975 47 228.7255 79 384.4535 3 .7299 16 77.8640 48 233.5920 80 389.3200 4 .9732 17 82.7305 49 238.4585 81 394.1865 5 1.2165 18 87.5970 50 243.3250 82 399.0530 6 1.4598 19 92.4635 51 248.1915 83 403.9195 7 1.7031. 20 97.3300 52 253.0580 84 408.7860 8 1.9464 21 102.1965 53 257.9245 85 413.6525 9 2.1897 22 107.0630 54 262.7910 86 418.5190 10 2.4330 23 111.9295 55 267.6575 87 423.3855 11 2.6763 24 116,7960 56 272.5240 89 428.2520 12 2.9196 25 121.6625 57 277.3905 89 433.1185 13 3.1621) 26 126.5290 58 282.2570 90 437.9850 14 3.4062 27 131.3955 59 287.1235 91 442.8515 15 3.6495 28 136.2620 60 291.9900 92 447.7180 16 3.8928 29 141.1285 61 296.8565 93 452.5845 17 v 4.1361 30 145.9950 62 301.72: > >() 94 457.4510 18 4.3794 31 150.8615 63 306.5895 95 462.3175 19 4.6227 32 155.7280 64 311.4560 96 467.1840 1 4.8665 33 160.5945 65 316.3225 97 472.0505 L> 9.7330 34 165.4610 66 321.1890 98 476.9170 3 14.5995 35 170.3275 67 326.0555 99 481.7835 4 19.4660 36 175.1940 68 330.9220 100 486.6500 5 24.3325 37 180.0605 69 335.7885 200 973.3000 6 29.1990 38 184.9270 70 340.6550 300 1459.1)500. 7 34.0655 39 189.7935 71 345.5215 400 1946.6000 8 38.9320 ! 40 194.6600 72 350.3880 500 2433.2500 9 43.7985 41 199.5L'lM 73 355.2545 000 2!) 19.9000 10 48.6650 42 204.3930 74 360.1210 700 3406.5500 11 53.5315 43 209.251)5 75 364.1)S7r> 800 3893.2000 12 58.3980 44 214.1260 76 369.8540 900 4379.8500 13 63.2645 45 218.9925 77 374.7205 1000 4866.^)00 AFPEXDIX. Franc of France, Switzerland ani Belgium: Lire ofltaly: Drachma of Greece, and Peseta of Spain REDUCED TO CUSTOM HOUSE STANDARD . AT CENTS PER TABLE OF FOREIGN CURRENCIES. Francs $ cts. Francs. $ cts. Francs. $ cts. 1 .193 38 7.334 75 14.475 2 .386 39 7.527 76 14.668 3 .579 40 7.720 77 14.861 4 .772 41 7.913 78 15.054 5 .965 42 8.106 79 15-247 G 1.158 43 8.299 80 15.440 7 1.351 44 8.492 81 15.633 8 1.544 45 8.685 82 15.826 9 1.737 46 8.878 83 16.019 10 1.930 47 9.071 84 16.212 11 2.123 48 9.264 85 16.405 12 2.316 49 9.457 86 16.598 13 2.509 50 , 9.650 87 16.791 14 2.702 51 9.843 88 16.984 15 2.895 52 10.036 89 17.177 16 3.088 53 10.229 90 17.370 17 3.281 54 10.422 91 17.563 18 3.474 55 10.615 92 17.756 19 3.667 56 10.808 93 17.949 20 3.860 57 11.001 94 18.142 21 4.053 58 11.194 95 18.335 22 4.246 59 11.387 96 18.528 23 4.439 60 11.580 97 18.721 24 4.632 61 11.773 98 18.914 25 4.825 62 11.9(56 99 19.107 26 5.018 63 12.159 100 19.300 . 27 5.211 64 12,352 200 38.600 28 5.404 65 12.545 300 57.1)00 29 5.597 66 12.738 400 77.200 30 5.790 67 12.931 500 96.500 31 5.983 68 13.124 600 ,115.800 32 6.176 69 13.317 700 135.100 33 6.369 70 13.510 800 154.400 34 6.562 71 13.703 900 173.700 35 6.755 72 13.890 1000 193.000 36 6.948 73 14.089 37 7.141 74 14.282 APPENDIX. MARK OF THE GERMAN EMPIRE, REDUCED TO CUSTOM HOUSE STANDARD AT CENTS PER TABLE OF FOREIGN CURRENCIES. M. $ cts. M. $ cts. M. $ cts. 1 > .238 .476 38 9.044 39 9.282 75 76 17.850 18.088 3 .714 40 9.520 77 18.326 4 .952 41 9.758 78 18.564 5 1.190 42 9.996 79 18.802 6 1.428 43 10.234 80 19.040 7 1.666 44 10.472 81 19.278 8 1.904 45 v 10.710 82 19.516 9 2.142 46 10.948 83 19.754 10 2.380 47 11.186 84 19.992 11 2.618 48 11.424 85 20.230 12 2.856 49 11.662 86 20.468 13 3.094 50 11.900 87 20.706 14 3.332 51 12.138 88 ' 20.944 15 3.570 52 12.376 89 21.182 16 3.808 53 12.614 90 21.420 17 4.046 54 12.852 91 21.658 18 4.284 55 13.090 92 21.896 19 4.522 56 13.328 93 22.134 20 4.760 57 13.566 94 22.372 21 4.998 58 13.804 95 22.610 22 5.236 59 14.042 96 22.848 23 5.474 60 14.280 97 23.086 24 5.712 61 14.518 98 23.324 25 5.950 62 14.756 99 23.562 26 6.188 63 14.994 100 23.800 27 ' 6.426 64 15.232 200 47.600 28- 6.664 65 15.470 300 71.400 29 6.902 66 15.708 400 95.200 30 7.140 67 15.946 500 119.000 31 7.378 68 16.184 600 142.800 32 7.616 69 16.422 700 166.600 33 7.854 70 16.660 800 190.400 34 8.092 71 16.898 900 214.200 35 8.330 72 17.136 1000 238.000 36 8.568 73 17.374 37 8.806 74 17.612 APPENDIX. LINEAL YARD FROM OF AN INCH TO 100 INCHES IN WIDTH, REDUCED TO SQUARE YARDS. Inches Wide. Square Yards Inches Wide. Square Yards Inches Wide. Square Yards .0035 30 .8333 66 1.8333 .0069 31 .8611 67 1.8611 f .0104 32 .8889 68 1.8888 * .0139 33 .9167 69 1.9166 5 .0174 34 .9444 70 1.9444 3 .0208 35 .9722 71 1.9722 5 .0242 36 1 .0000 72 2.0000 .02775 37 1 .0277 73 2.0278 9 .0555 38 1 .0555 74 2.0556 3 .0833 39 1.0833 75 2.0833 4 .1111 40 1 .1111 76 2.1111 5 .1389 41 1 .1389 77 2.1389 G .1667 42 1 .1667 78 2.1667 7 .1944 43 1 .1944 79 2.1944 8 .2222 44 1 >>>>>> 80 2.2222 9 .2500 45 1 .2500 81 . 2.2500 10 .2778 46 1 .2777 82 2.2778 ' 11 .3055 47 1 .3055 83 2.3056 12 .3333 48 1 .3333 84 2.3333 13 .3611 49 1 .3611 85 2.3611 14 .3888 50 1 .3888 86 2.3889 15 .4166 51 1 .4166 87 2.4167 1C .4444 52 1 .4444 88 2.4444 17 .4722 53 1 .4722 89 2.4722 18 .5000 54 1 .5000 90 2.5000 19 .5278 55 1 .5277 91 2.5278 20 .5555 56 1.5555 92 2.5556 21 .5833 57 1.5833 93 2.5833 22 .6111 58 . 1 .6111 94 2.6111 23 .6389 59 1.63S8 95 2.6389 24 .6666 60 1.6666 96 2.6667 2.~, .(5944 61 1.6944 97 2.6944 26 .7222 62 1.7222 98 2.7222 27 .7500 63 1.7500 99 2.7500 28 .7777 64 1.7777 100 2.7778 29 .8056 65 1.8055 See authorized Tables of Weights and Measures, pages 89 and 90. APPENDIX. METRE REDUCED TO SQUARE YARDS FROM TO 100 CENTIMETRES WIDE. 1 METREizrlOO OENTIMETRESm39.37 INCHES. Width in 0. M. Square Yards Width in 0. M. Square Yards Width in C. M. Square Yards i .00508 34 .40004 68 .81328 1 . .01190 35 .41860 69 .82524 2 .02392 3G .43056 70 .83720 3 .03588 37 .44252 71 .84916 4 .04784 38 .45448 72 .86112 5 .05980 39 .46644 73 .87308 6 .07176 40 .47840 74 .88504 7 .08372 41 .49037 75 .89700 8 .09568 42 .50232 76 .90896 9 .10764 43 .51428 77 .92092 10 .11960 44 .52624 78 .93288 11 .13150 45 .53820 79 .94484 12 .14352 46 .55016 80 .95680 13 .15548 47 ' .56212 81 .96876 14 .10744 48 .57408 82 .98072 15 .17940 49 .58604 83 .99268 16 .19136 50 .59800 84 1.00464 17 .20332 51 .60996 85 1.01660 18 .21528 r>2 .6211)2 86 1.02856 19 .22724 53 .63388 87 1.04052 20 .23920 54 .64584 88 1 .05248 21 .25116 55 .65780 89 1.06444 22 .26312 56 .66976 90 1.07640 23 .27508 57 .68172 91 1.08836 24 .28704 58 .69368 92 1.10032 25 .29900 59 .70564 93 1.11228 26 .31096 60 .71760 94 1.12424 27 .3221)1; 61 .72956 95 1.13620 28 .33488 62 .74152 96 1.14816 29 .34684 63 .75348 97 1.16012 30 .35880 64 .76544 98 1.17208 31 .37076 65 .77740 99 1.18404 32 .38272 66 .78136 100 1.19600 33 .39468 67 .80132 See authorized Tables of Weights and Measures, pages 89 and 90. APPENDIX. RATES or TARE PRESCRIBED BY TREASURY DEPARTMENT IN GENERAL REGULA- TIONS OF 1874, PAGE 227. In estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, the collector, if he sees fit, or the col- lector and naval officer, if any, if they see fit, may, with the consent of the consignees, estimate the tare according to such invoice ; but in all other cases the real tare shall be allowed, and may be ascertained under such regula- tions as the Secretary of the Treasury may from time to time prescribe ; but in no case shall there be any allowance for draught. [Section 2808 of the Revised Statutes of the U. S., 2d edition, 1878, page 561.] Almonds in bales 2 per cent. .. .*. in bags. 2 in frails 8 Alum in casks 10 " coarse or ground in sacks 2 pounds per sack. Barytes 3 per cent. Cheese in casks or tubs 10 u Cassia in mats 9 u Coffee, Rio in single bags 1 " " u in double bags 2 " " all other actual tare. Cinnamon in bales ..../. 6 per cent. Cocoa in bags 2 " " in ceroons 8 u Chicory in bags 2 " Copperas in casks 10 " Currants in casks 10 u Figs, [decision 5451] in boxes 13 u Hay, [decision 4932] in bales allowance for the wood. Hemp, Manilla, [decision 5165]... in bales 4 pounds per bale. " Hamburg, Leghorn Trieste 5 kt Indigo in ceroons 10 per cent. Iron, [decision 3513] in rods weight of bands to be allowed . Jute, [decision 5206] no allowance for weight of ropes. 10 APPENDIX. RATES OF TARE Continued. Melado 11 per cent. Nails in bags 2 " " incasks 8 " Ochre, dry incasks 8 " " oil in casks 12 " Peruvian Bark in ceroons 10 u Paris White in casks 10 " Pepper in bags 2 u fct in double bags 4 " Pimento in bags 2 tk Potatoes, [decision 5153] allowance for dirt. Eaisins . in casks 12 per cent. " .in boxes 25 " in half boxes 27 " " in quarter boxes 29 " ....in frails 4 Rice in bags 2 " Spanish Brown, dry in casks 10 kl " oil incasks 12 " Sugar, [decision 5456] in hogsheads 12i " " in tierces .'12 " u in barrels 10 " " in boxes 14 g ' u in bags 2 " " in mats 2i " Salt, fine in sacks 3 pounds per sack. " coarse or ground alum.. in sacks 2 u Teas from China or Japan duty on net pounds per invoice. " all others actual tare by weight. Tobacco, leaf .' in bales 10 pounds per bale. " in bales, with extra covers 12 Ci Whiting in casks 10 per cent. Zinc, sheet, [decision 4102] weight of silos to be allowed. " The tares, as above, is that uniformly allowed in all ports of the United States when the actual tare is not claimed by the importer at the time of entry." [Decision 5109.] 5 84 3.1 YC i 08787