)^ s^.. ^^-.A M. 0Ji- o^ ^ OFFICIAL RECOGNITION, The following is copied from the official volume of U. S. Treasury Decisions and Circulars of the year 1874 : "USE TO BE MADE OF HEYL'S 'U. S. IMPORT DUTIES.'" "In distributing, for the use of officers of the customs, the compilation of statutes imposing duties upon imports, with the extension of sucli rates in a tabular schedule, known as ' Heyl's U. S. Import Duties, 1874,' the Department calls the particular attention of officers to the fact that the law of June 22, 1874, revising and condensing the statutes relating to duties on imports, appearing in this volume, pages IGO to 231, inclusive, is the sole law for reference and authority in all that relates to such duties. "All the statutes previously printed, covering pages 1 to 147, inclusive, and all acts, excepting those enacted subsequently to December 1, 1873, are retained merely for information or convenience of reference. "Particular attention is called to the acts of March 2, 1861, August o, 1861, July 14, 186-2, June 30, 1864, March 3, 1865, July 14, 1870, and June 6, 1872, which, being the general acts of reference imposing duties on imports, are absolutely repealed by the act of June 22, 1874, as will be seen by referring to the repealing clauses of that act, on page 231. l^o reference or apparent citation of authority based on the sub- ordination of type or retention of full-faced type in either of those acts will be taken as a guide in the assessment of duty. "The Department further directs that the extensions and explanations of this work, embraced in the schedule of duties, part 2, pages 1 to 76, inclusive, are not declared as by the authority of the Department in the said schedule, and all are subject to such examination and revision as shall be found necessary in considering cases to which they relate. Being generally correct, however, and carefully ^prepared, with citation of the acts from which they were derived, they may be asmmed to he correct, unless known to he in error or until advice is received of their modification by the Department. " — (Letter TO Collector, New York, September 25, 1874.) UNITED STATES DUTIES ON IMPOETS. 88> REVISED y CORRECTED, AND SUPPLEMENTED. Vol. II. COMPLETE IN ITSELF. BY LEWIS HEYL No. 4052 ASPEN STREET, PHILADELPHIA, THIRTIETH EDITION, WASHINGTON: V/. H. MORRISON. 18 8 3. Entered according to Act of Congress, in the year 1883, By lewis HEYL, In the OflBce of the Librarian of Congress, at Washington, D. C. SHERMAN A CO., PRINTERS, PHILADELPHIA. PREFACE. TO THE EDITION OF 1877. In the preface to the edition of 1874, the author made the following state- ment : "The codification of the Statutes of the United States, and the changes wrought by it and other recent enactments of Congress, have made a re- vision and entire re-arrangement of the 'Schedules' in my book necessary. Hundreds of new and perplexing questions of classification arose, which, in order to meet the immediate pressing requirements of the customs service, had necessarily to be decided, (unofficially, of course,) by the best lights I could command. How far my judgment may be sustained by the proper authorities, must be left to the future. It seemed desirable to retain the repealed statutes and notes of former editions for convenient reference, in order to compare texts and note the effects of changes, variations, and transpositions thereof upon past adjudications ; to facilitate which, indices to the old are given in the new provisions." After the lapse of more than two years, I am gratified to find my judgment sustained in nearly every important particular. The same has also proved to be the case in regard to the supplementary schedule since issued by me under the Acts of February 8 and March 3, 1875. But the effect of these Acts, and of the decisions under them, has been to change the duties upon thousands of articles enumerated in the previous schedule, so that it has become necessary to revise the whole, and incorporate in it the supplementary schedule and the decisions for the last two years. Important additions and changes to Parts I and III have also been made, to adapt them t^o recent enactments and adjudi- cations. (V) :Y any deputy marshal, in the proper district, directing him to search for, seize, and take possession of any such article or thing hereinbefore mentioned, and to make due and immediate return thereof, to the end that the same may be con- demned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in case of municipal seizure, and with the same right of appeal or writ of error. (843.) 902. Sec. 2493. The importation of neat cattle and the hides of neat cattle from a?ny foreign country into the United States is prohibited: Provided, That the operation of this section shall be suspended as to any foreign country or countries, or any parts of such country or countries, whenever the Secretary of the Treasury shall officially determine, and give public notice thereof, that such importation will not tend to the introduction or spread of contagious or in- fectious diseases among the cattle of the United States ; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this law into eflfect, or to suspend the same as therein provided, and to send copies thereof to the proper officers in the United States, and to such officers or agents of the United States in foreign countries as he shall judge necessar3^ (4t8 6). 903. Sec. 2494. The President of the United States, whenever in his judg- ment the importation of neat cattle and the hides of neat cattle may be made without danger of the introduction or spread of contagious or infectio'us disease among the cattle of the United States, may, by proclamation, declare the pro- visions of the preceding section to be inoperative, and the same shall be after- ward inoperative and of no effect from and after thirty days from the date of said proclamation. (478 c.) 904. Sec. 2495. Any person convicted of a wilful violation of any of the provisions of the two preceding sections, shall be fined not exceeding five hun- ^! J5^ sections are numbered as in the Code. The paragraphs are numbered in continuation of the nu- ^a^^!!^? in Volume I. The numbers at the end, or in the body of paragraphs, refer to paragraphs of cor- responding numbers m Volume I. and Part I. of this volume. •' "^ ^ ^ ' ^ b f DIGEST OF STATUTES. 3 dred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court. (478 rf.) 905. Sec. 2496. No watches, watch-cases, watch-movements, or parts of watch- movements, of foreign manufacture, which shall copy or simulate the name or trade-mark of any domestic manufacturer, shall 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 of watches who has adopted trade-marks may require his name and residence and a description of his trade-marks to be recorded in books which shall be kept for that purpose in the Department of the Treasury, under such regulations as the Secretary of the Treasury shall prescribe, and may furnish to the Department fac-similes of such trade-marks; and thereupon the Secretar}^ of the Treasur}^ shall cause one or more copies of the same to be transmitted to each collector or other proper officer of the customs. (693, 694.) 906. Sec. 2497. No goods, wares, or merchandise, unless in cases provided for by treat}^, 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 countr}' of which the goods are the growth, production, or manufacture; or from which such goods, wares, or merchandise can only be, or most usuall}^ are, first shipped for trans- portation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, 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 condemned, in like manner, and under the same regu- lations, restrictions, and provisions, as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue-laws.* 907. Sec. 2498. The preceding section shall not apply to vessels, or goods, wares, or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States.* 908. Sec. 2499. There shall be levied, collected, and paid, on each and every non-enumerated article which bears a similitude, either in material, quality, tex- ture, or the use to which it may be applied, to any article enumerated in this Title, as chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the par- ticulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are charge- able, there shall be levied, collected, and paid, on such non-enumerated article, the same rate of dut}' as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which an}^ of its component parts may be chargeable. (22.) 909. Sec. 2500. Upon the re-importation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and re- funded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles. (519.)t 910. Sec. 2501. There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope, (except wool, raw cotton, and raw silk, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine,) when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem in * Alt of March 1, 1817, ch. 31, §§ 1 and 2, 3 Stat., p. 351. 4 DIGEST OF STATUTES. addition to the duties imposed on any such article when imported directly from the place or places of their growth or production. (724.) ,911. Sec. 2502. A discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, and merchandise which shall be imported in vessels not of the United States; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the United States, entitled, by 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. (453.) 912. Sec. 2503. There shall be levied, collected, and paid upon all articles mentioned in the schedules contained in the next section, imported from foreign countries, the rates of duty which are by the schedules respectively prescribed. Provided^ That on the goods, wares, and merchandise in this section enumer- ated and provided for, imported from foreign countries, there shall be levied, collected, and paid only ninety per centum of the several duties and rates of duty imposed by the said schedules upon said articles severally, that is to say:* 913. On all manufactures of cotton of which cotton is the component part of chief value. (716, also 61, 62, 63, 251-3, 374, 468, 469, 620.) 914. On all wools, hair of the alpaca, goat, and other animals, and all manu- factures wholly or in part of wool or hair of the alpaca and other like animals, except umbrellas, parasols, and sunshades, covered with silk or alpaca. (717, also 526 to 529.) 915. On all iron and steel, and on all manufactures of iron and steel, of which such metals or either of them shall be the component part of chief value, ex- cepting cotton-machinery^ (718, also 128, 285, 352, 363.) 916. On all metals not herein otherwise provided for, and on all manufactures of metals of which either of them is the component part of chief value, except- ing percussion-caps, watches, jewelry, and other articles of ornament : Pro- vided, That all wire rope and wire strand or chain made of iron wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty that is now levied on the iron wire of which said rope or strand or chain is made; and all wire rope, and wire strand or chain made of steel Wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty that is now levied on the steel wire of which said rope or strand or chain is made. (719, also 128, 285, 352, 363, 399, 579.) 917. On all paper, and manufactures of paper, excepting unsized printing- paper, books and other printed matter, and excepting sized or glued jDaper suitable only for printing paper. (720, also 133, 284, 322.) 918. On all manufactures of India-rubber, gutta-percha, or straw, and on oil- cloths of all descriptions. (721, also 100, 436, 107, 262, 372, 540.) 919. On glass and glass ware, and on un wrought pipe-clay, fine-clay, [fire- clay,] and fullers' earth. (72^, also 384, 386 to 393.) 920. On all leather not otherwise herein provided for, and on all manufactures .of skins, bone, ivory, horn, and leather, except gloves and mittens, and of which either of said articles is the component part of chief value ; and on liquorice-paste or liquorice-juice. (723, also 132, 289, 127, 284, 212, 415.) Schedule A. — Cotton and Cotton Goods. 921. Sec. 2504. On all manufactures of cotton (except jeans, denims, drill- ings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuff, and goods of like description) not bleached, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and fill- ing, and exceeding in weight five ounces per square yard, five cents per square * Thi» proviso was repealed by Act of March 3, 1875. DIGEST OF STATUTES. 5 yard ; if bleached, five cents and a half per square j^ard ; if colored, stained, painted, or printed, five cents and a half per square yard, and, in addition thereto, ten per centum ad valorem. (468, also 62. 251, 273, 374, 716.) 922. On finer and lighter goods of like description, not exceeding two hun- dred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard ; if bleached, five and a half cents per square yard ; if colored, stained, painted, or printed, five and a half cents per square yard, and, in addition thereto, twenty per centum ad valorem. (468, also 62, 251, 273, 374, 716.) 923. On goods of like description, exceeding two hundred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard ; if bleached, five and a half cents per square yard ; if colored, stained, painted, or printed, five and a half cents per square yard, and, in addition thereto, twenty per centum ad valorem. (468, also 62, 251, 373, 374, 716.) 924. On all cotton jeans, denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuffs, and goods of like description, or for similar use, if unbleached, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceeding five ounces to the square yard, six cents per square yard ; if bleached, six cents and a half per square yard ; if colored, stained, painted, or printed, six cents and a half per square yard, and, in addition thereto, ten per centum ad valorem; (469, also 716.) 925. On finer or lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, if unbleaciied, six cents per square 3'ard ; if bleached, six and a half cents per square yard ; if colored, stained, painted, or printed, six and a half cents per square yard, and, in addition thereto, fifteen per centum ad valorem ; (469, also 716.) 926. On goods of lighter description, exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, seven cents per square yard ; if bleached, seven and a half cents per square yard ; if colored, stained, painted, or printed, seven and a half cents per square yard, and, in addition thereto, fifteen per centum ad valorem: (469.) Provided, That upon all plain Vv^oven cotton goods, not included in the fore- going schedule, unbleached, valued at over sixteen cents per square yard; bleached, valued at over twenty cents per square yard ; colored, valued at over twenty-five cents per square yard, and cotton jeans, denims and drillings, un- bleached, valued at over twenty cents per square yard, and all other cotton goods of every description, the value of which shall exceed twenty-five cents per square yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem: And provided further, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of that number of threads. (469, also 716.) 927. Cotton thread, yarn, warps, or warp-yarn, not wound upon spools, whether single or advanced be3^ond the condition of single by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in an}^ other form, valued at not exceeding forty cents per pound : ten cents per pound ; valued at over forty cents per pound and not exceeding sixty cents per pound : twenty cents per pound; valued at over sixt}^ cents per pound and not exceeding eighty cents per pound : thirty cents per pound ; valued at over eighty cents per pound: forty cents per pound; and, in addition to such rates of duty, twenty per centum ad valorem. (620.) 928. Spool-thread of cotton : six cents per dozen spools, containing on each spool not exceeding one hundred yards of thread, and, in addition thereto, thirty per centum ad valorem ; exceeding one hundred yards, for .every addi- tional hundred 3'ards of thread on each spool or fractional part thereof, in ex- cess of one hundred yards : six cents per dozen, and thirty-five per centum ad valorem. (470.) 6 DIGE5T OF STATUTES. 929. Cotton cords, gimps, and galloons and cotton laces colored : thirty-five per centum ad valorem. (119, 275, 374.) 930. Cotton shirts and drawers, woven or made on frames, and on all cotton hosiery: thirty-five per centum ad valorem. (374.) 931. Cotton-velvet: thirty-five per centum ad valorem. (374.) 932. Cotton braids, iusertings, lace, trimming, or bobbinet, and all other manufactures of cotton, not otherwise provided for: thirty-five per centum ad valorem. (374.) Schedule B. — Earths and Earthen Wares. 933. Brown earthen ware and common stone ware, gas-retorts, stone ware not ornamented : twenty-five per centum ad valorem. (380.) 934. China, porcelain, and Parian ware, gilded, ornamented, or decorated in an)^ manner: fifty per centum ad valorem. (381.) 935. China, porcelain, and Parian ware, plain white, and not decorated in any manner: forty-five per centum ad valorem ; on all other earthen, stone, or crockery ware, white, glazed, edged, printed, painted, dipped, or cream-colored, composed of earthy or mineral substances, and not otherwise provided for ; forty per centum ad valorem. (382.) 936. Stone ware above the capacity of ten gallons : twenty per centum ad valorem. (257.) 937. Slates, slate-pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate: forty per centum ad valorem. (383.) Roofing- slates: thirty-five per centum ad valorem. (139, 290.) 938. Un wrought clay, pipe-clay, fire-clay : five dollars per too. (384.) 939. Kaoline: five dollars per ton. (384.) 940. On fullers' earth : three dollars per ton. (384.) 941. Red and French chalk: twenty per centum ad valorem. (384.) 942. Chalk of all descriptions, not otherwise provided for: twenty-£ve per centum ad valorem. (384.) 943. Whiting and Paris-white : one cent per pound. (385.) 944. Whiting ground in oil : two cents per pound. (385.) 945. Paris-white ground in oil: one cent and a half per pound. (217.) 946. All plain and mould and press glass not cut, engraved, or painted . thirty-five per centum ad valorem. (386.) 947. All articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass silvered, or looking-glass plates : forty per centum ad valorem. (387.) 948. All unpolished cylinder, crown, and common window-glass, not exceed- ing ten by fifteen inches square : one cent and a half per pound ; above that and not exceeding sixteen by twenty-four inches square : two cents per pound ; above that and not exceeding twenty-four by thirty inches square : two cents and a half per pound; all above that: three cents per pound. (388, 2071.) See table, Part IV. 949. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square : two and one-half cents per square foot ; above that, and not exceeding sixteen by twenty-four inches square : four cents per square foot ; above that, and not exceeding twenty-four by thirty inches square : six cents per square foot ; above that, and not exceeding twenty -four by sixty inches : twenty cents per square foot ; all above that : forty cents per square foot. (389.) See table, Fart IV. 950. 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 ^y twenty-four inches square : one cent per square foot ; above that, and not txceeding twenty-four by thirty inches square : one cent and a half per square DIGEST OF STATUTES. 7 foot; all above that: two cents per square foot. And all fluted, i oiled, or rough plate-glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein im- posed. (390.) See table, Part IV. 951. Cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square : three cents per square foot ; above that, and not exceeding sixteen by twenty-four inches square : five cents per squ&re foot ; above that, and not exceeding twenty-four by thirty inches square: eight cents per square foot; above that, and not exceeding twenty-four by sixty inches square : twenty-five cents per square foot; all above that: fifty cents per square foot. (391.) See table, Part IV. 952. Cast polished plate-glass, silvered, or looking-glass plates not exceeding ten by fifteen inches square: four cents per square foot; above that, and not exceeding sixteen by twenty -four inches square: six cents per square 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. But no looking-glass plates or plate-glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall be liable to pay in addition thereto thirty per centum ad valorem upon such frames. (392.) See table, Part IV. 953. Glass bottles or jars filled with articles not otherwise provided for: thirty per centum ad valorem. (67.) 954. Porcelain and Bohemian glass, glass crystals for watches, glass pebbles for spectacles, not rough ; paintings on glass or glasses, and all manufactures of glass, or of which glass shall be a component material, not otherwise pro- vided for, and all glass bottles or jars filled with sweetmeats or preserves, not otherwise provided for: forty per centum ad valorem. (393.) Schedule C. — Hemp, Jute, and Flax Goods. 955. Flax-straw: five dollars per ton. (596.) 956. Flax not hackled or dressed : twenty dollars per ton. (596.) 957. Flax hackled, known as "dressed line :" forty dollars per ton. (596.) 958. Hemp, Manila, and other like substitutes for hemp, not otherwise pro- vided for: twenty-five dollars per ton. (596.) 959. Tow of fiax or hemp: ten dollars per ton. (596.) 960. Jute, sunn, and Sisal grass, and other vegetable substances not enu- merated, used for cordage: fifteen dollars per ton. (255, 596.) 961. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not otherwise provided for, valued at thirty cents or less per square yard : thirty-five per centum ad valorem ; valued at above thirty cents per square yard : forty per centum ad valorem ; flax or linen yarns for carpets, not exceeding number eight Lea, and valued at twenty-four cents or less per pound : thirty per centum ad valorem ; flax or linen yarns valued at above twenty-four cents per pound : thirty-five per centum ad valorem ; flax or linen thread, twine and pack-thread, and all other manufactures of flax, or of which flax shall be the component material of chief value, not otherwise pro- vided for: fort}^ per centum ad valorem. (375.) 962. Thread lace and insertings : thirty per centum ad valorem. (101, 232.) 963. On all burlaps, and like manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, excepting such as may be suitable for bagging for cotton : thirty per centum ad valorem. 964. Oil-cloth foundations or floor-cloth canvas, made of flax, jute, or hemp, 8 DIGEST OF STATUTES. or of which flax, jute, or hemp shall be the component material of chief value: forty per centum ad valorem ; (725.) 965. Gunny-cloth, not bagging, valued at ten cents or less per square j^ard, three cents per pound ; over ten cents per square yard, four cents per pound. (377.) 966. Bags, cotton bags, and bagging, and all other like manufactures, not herein otherwise provided for, (except bagging for cotton,) composed wholly or in part of flax, hemp, jute, gunny-cloth, gunny-bags, or other material : forty per centum ad valorem. (725.) 967. On bagging for cotton, or other manufactures, not otherwise herein provided for, suitable to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, flax, gunny-bags, gunnj-cloth or other ma- terial, and valued at seven cents or less per square yard, two cents per pound ; valued at over seven cents per square yard, three cents per pound. (597.) 968. Tarred cables or cordage : three cents per pound. (376.) 969. Untarred ManiUi cordage : two and a half cents per pound. (376.) 970. All other untarred cordage: three and a half cents per pound. (376.) 971. Hemp yarns: five cents per pound. (376.) 972. Seines: six and a half cents per pound. (376.) 973. Sail-duck or canvas for sails: thirt}^ per centum ad valorem. (377.) 974. Russia and other sheetings of flax or hemp, brown and white: thirty- five per centum ad valorem. (377.) 975. All other manufactures of hemp, or of which hemp shall be the com- ponent material of chief value, not otherwise provided for : thirty per centum ad valorem. (377.) 976. Grass-cloth: thirty per centum ad valorem. (377.) 977. Jute-yarns : twenty-five per centum ad valorem. (377.) 978. All other manufactures of jute or Sisal-grass, not otherwise provided for: thirty per centum ad valorem. (377.) Schedule D. — Liquors. 979. [Wines imported in casks, containing not more than twenty-two per centum of alcohol, and valued at not exceeding forty cents per gallon : twenty-five cents per gallon ; valued at over forty cents, and not over one dollar per gallon : sixty cents per gallon ; valued at over one dollar per gallon : one dollar per gallon, and, in addition thereto, twenty five per centum ad valorem.] (585, 2173.) 980. [Wines of all kinds, imported in bottles, and not otherwise provided for : the same rate per gallon as wines imported in casks. But all bottles containing one quart or less than one quart, and moi e than one pint, shall be held to contain one quart, and all bottles containing one pint or less shall be held to contain one pint, and shall pay in addition three cents for each bottle.] (586, 2174.) 981. Champagne and all other sparkling wines, in bottles, containing each not more than one quart and more than one pint : six dollars per dozen bottles; containing not more than one pint each, and more than one-half pint : three dollars per dozen bottles ; containing one-half pint each, or less : one dollar and fifty cents per dozen bottles ; and in bottles containing more than one quart each, shall pay, in addition to six dollars per dozen bottles, at the rate of two dollars per gallon on the quantity in excess of one quart per bottle. [But any liquors containing more than twenty-two per centum of alcohol, which shall be entered under the name of wine, shall be forfeited to the United Slates.] (2174.) And 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 shall pay an additional duty of three cents for each bottle."^ No allowance shall be made for breakage unless such breakage is actually ascertained by count, and certified by a custom-house appraiser. (587.) 982. Brandy and on other spirits manufactured or distilled from grain or * Not now applicable to bottles containing still wines. {See post, 2174.) DIGEST OF STATUTES. 9 other materials, and not otherwise provided for : two dollars per proof-gallon. Each and every gauge or wine-gallon of measurement slu\ll be counted as at least one proof-gallon ; and the standard for determining the proof of brandy and other spirits, and of wine 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. (588, 589.) 983. On all compounds or preparations of which distilled spirits is a com- ponent part of chief value, there shall be levied a duty not less than that im- posed upon distilled spirits. (508.) • 984. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other^ similar spirituous beverages, or bitters containing spirits, and not otherwise provided for: two dollars per proof gallon. (589.) 985. i^o lower rate or amount of duty shall be levied, collected, and paid, on brandy, spirits, and other spirituous beverages, than that fixed by law for the description of first proof, but it shall be increased in proportion for any greater strength than the strength of first proof; and no brandy, spirits, or other spir- ituous beverages under first proof shall pay a less rate of duty than fifty per centum ad valorem ; and all imitations of brandy, or spirits, or of wines im- ported by any names whatever, shall be subject to the highest rate of duty pro- vided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon. (329.) 9'86. Ale, porter, and beer, in bottles : thirty-five cents per gallon ; otherwise than in bottles : twent}^ cents per gallon. (330.) 987. Vermuth: the same duty as on wines of the same cost. (T35.) Schedule E. — Metals. 988. Iron in pigs : seven dollars per ton. (598.) 989. Bar iron, rolled or hammered, comprising flats not less than one inch or more than six inches wide, nor less than three-eighths of an inch or more than two inches thick ; rounds not less than three fourths of an inch nor more than two inches in diameter; and squares not less than three-fourths of an inch nor more than two inches square : one cent per pound. Bar-iron, rolled or hammered, comprising flats less than three-eighths of an inch or more than two inches thick, or less than one inch or more than six inches wide ; rounds less than three-fourths of an inch or more than two inches in diameter ; and squares less than three-fourths of an inch or more than two inches square : one cent and one half per pound. But all iron in slabs, blooms, loops, or other forms, less finished than iron in bars, and more advanced than pig-iron, except cast- ings, shall be rated as iron in bars, and pay a duty accordingl}^ ; and none of the above iron shall pay a less rate of duty than thirty-five per centum ad va- lorem. (338.) 990. [Moisic iron, made from sand ore by one process: fifteen dollars per ton.] (138, 2183.} 991. Iron bars for railroads or inclined planes : seventy cents per one hun- dred pounds. (334, 471.) 992. Boiler or other plate-iron not less than three-sixteenths of an inch in thickness : one cent and a half per pound. (334.) 993. Boiler and other plate-iron, not otherwise provided for, twenty-five dol- lars per ton. (43, 197.) 994. Iron wire, bright, coppered, or tinned, drawn and finished, not more than one-fourth of an inch in diameter, not less than number sixteen, wire- gauge: two dollars per one hundred pounds, and in addition thereto fifteen per centum ad valorem ; over number sixteen and not over number twenty-five, wire-gauge : three dollars and fifty cents per one hundred pounds, and in addition thereto fifteen per centum ad valorem ; over or finer than number twenty-five, 10 DIGEST OF STATUTES. wire-gauge: four dollars per one hundred pounds, and in addition thereto fifteen per centum ad valorem. But wire covered with cotton, silk, or other material shall pay five cents per pound in addition to the foregoing rates. (43, 19T, 384.) 995.* Round iron in coils, three-sixteenths of an inch or less in diameter, whether coated with metal or not so coated, and all descriptions of iron wire, and wire of which iron is a component part, not otherwise specifically enumer- ated and provided for, shall pay the same duty as iron wire, bright, coppered, or tinned. (600.) 996. Wire spiral furniture springs, manufactured of iron wire : two cents pet pound and fifteen per centum ad valorem. (544.) 997. Smooth or polished sheet-iron, by whatever name designated; three cents per pound. (334.) 998. Sheet-iron, common or black, not thinner than number twenty, wire- gauge : one cent and one-fourth of one cent per pound ; thinner than number twenty and not thinner than number twenty-five, wire-gauge : one cent and a half per pound ; thinner than number twenty-five, wire-gauge : one cent and three-fourths of one cent per pound. (334.) 999. All band, hoop, and scroll iron from one half to six inches in width, not thinner than one-eighth of an inch : one and one-fourth cents per pound. (336.) 1000. All band, hoop, and scroll iron from one-half to six inches wide, under one-eighth of an inch in thickness, and not thinner than number twenty, wire- gauge : one and one-half cents per pound. (336.) 1001. All band, hoop, and scroll iron thinner than number twenty, wire-gauge : one and three-fourths cents per pound. (336.) 1002. Slit rods; one cent and one-half per pound. (33*7.) 1003. All other descriptions of rolled or hammered iron not otherwise pro- vided for; one cent and one-fourth per pound. (337.) 1004. All handsaws not over twenty-four inches in length : seven t3^-five cents per dozen, and in addition thereto thirty per centum ad valorem ; over twenty- four inches in length : one dollar per dozen, and in addition thereto thirty per centum ad valorem. (358.) 1005. All back-saws not over ten inches in length; seventy-five cents per dozen, and in addition thereto thirty per centum ad valorem ; over ten inches in length ; one dollar per dozen, and in addition thereto thirty per centum ad valorem. (358.) 1006. Files, file-blanks, rasps, and floats of all descriptions, not exceeding ten inches in length ; ten cents per pound, and in addition thereto thirty per centum ad valorem ; exceeding ten inches in length : six cents per pound, and in addition thereto thirty per centum ad valorem. (359.) 1007. Penknives, jack-knives, and pocket-knives of all kinds: fifty per cen- tum ad valorem. (360.) 1008. Sword-blades: thirty-five per centum ad valorem. (599.) 1009. Swords : forty-five per centum ad valorem. (599.) 1010. Needles for knitting or sewing machines ; one dollar per thousand, and In addition thereto thirty-five per centum ad valorem. (361.) 1011. Iron squares marked on one side: three cents per pound, and in addi- tion thereto thirty per centum ad valorem ; all other squares of iron or steel : six cents per pound, and thirty per centum ad valorem. (362.) 1012. AH manufactures of steel, or of which steel shall be a component part, not otherwise provided for : forty-five per centum ad valorem .But all articles of steel partially manufactured, or of which steel shall be a component part, not otherwise provided for, shall pay the same rate of duty as if wholly manufac- tured. (363.) 1013. Steel railway-bars: one and one-quarter cents per pound. (600.) 1014. Railway-bars made in part of steel: one cent per pound. And metal converted, cast, or made from iron by the Bessemer or pneumatic process, of whatever form or description, shall be classed as steel. (600.) * See S. S., 2591 and 2759. DIGEST OF STATUTES. 11 1015. Locomotive-tire, or parts thereof: three cents per pound. (338.) 1016. Mill-irons and mill-cranks of wrought iron, and wrought iron for ships, steam-engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more : two cents per pound. (339.) 1017. Anvils and iron cables, or cable-chains, or parts thereof: two cents and a half per pound : Provided^ That no chains made of wire or rods of a diameter less than one-half of one inch shall be considered a chain cable. (198, 340.) 1018. Chains, trace-chains, halter-chains, and fence-chains, made of wire or rods, not less than one-fourth of one inch in diameter : two cents and a half per pound ; less than one-fourth of one inch in diameter, and not under number nine, wire-gauge: three cents per pound; under number nine, wire gauge: thirty- five per centum ad valorem. (341.) 1019. Anchors, or parts thereof: two cents and one-fourth per pound. (342.) 1020. Blacksmiths' hammers and sledges, axles, or parts thereof, and malle- able iron in castings, not otherwise provided for : two cents and a half per pound. (343.) 1021. Wrouojht-iron railroad-chairs, and wrought-iron nuts and washers, ready punched: two cents per pound. (344.) 1022. Bed-screws and wrought-iron hinges: two cents and a half per pound. (345.) 1023. Wrought board-nails, spikes, rivets, and bolts: two and one-half cents per pound. (346.) 1024. Steam, gas, and water tubes and flues of wrought iron: three and a half cents per pound. (349, 471.) 1025. Cut nails and spikes: one and a half cents per pound. (347.) 1026. Horseshoe nails : five cents per pound. (347.) 1027. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thou- sand : two and one-half cents per thousand ; exceeding sixteen ounces to the thousand : three cents per pound. (348.) 1028. Screws, commonly called wood-screws, two inches or over in length: eight cents per pound ; less than two inches in length : eleven cents per pound. (350.) 1029. Screws of any other metal than iron, and all other screws of iron, ex- cept wood-screws : thirty-five per centum ad valorem. (350.) 1030. Vessels of cast iron, not otherwise provided for, and on and-irons, sad- irons, tailors' and hatters' irons, stoves and stove-plates, of cast iron : one and one-half cents per pound. (351.) 1031. Cast-iron steam, gas, and water pipe: one and one-half cents per pound. (352.) 1032. Cast-iron butts and hinges: two and a half cents per pound. (352.) 1033. Hollow ware, glazed or tinned: three and one half cents per pound. (352.) 1034. Cast scrap-iron of every description : six dollars per ton. (598.) 1035. Wrought scrap-iron of every description: eight dollars per ton. But nothing shall be deemed scrap iron except waste or refuse iron that has been in actual use, and is fit only to be remanufactured. (598.) 1036. All other castings of iron, not otherwise provided for: thirty per cen- tum ad valorem. (352.) 1C37 Taggers iron: thirty per centum ad valorem. (422.) 1038. Steel, in ingots, bars, coils, sheets, and steel wire, not less than one- fourth of one inch in diameter, valued at seven cents per pound or less : two cents and one-fourth per pound ; valued at above seven cents and not above eleven cents per pound : three cents per pound ; valued at above eleven cents per pound : three cents and a half per pound, and ten per centum ad valorem. (353.) 1039. Steel wire less than ane-fourth of an inch in diameter and not less than 12 DIGEST OF STATUTES. nunaber sixteen, wire gauge : two and one-half cents per pound, and in addition thereto twenty per centum ad valorem ; less or finer than number sixteen, wire- gauge: three cents per pound, and in addition thereto twenty per centum ad valorem. (354.) 1040. Steel, commercially known as crinoline, corset, and hat steel wire : nine cents per pound and ten per centum ad valorem. (600.) 1041. Steel, in any form, not otherwise provided for: thirty per centum ad valorem : Pf^ovided^ That no allowance or reduction of duties for partial loss or damage shall be hereafter made in consequence of rust of iron or steel or upon the manufactures of iron or steel, except on polished Russia sheet-iron. (203, 355.) 1042. Crosscut saws: ten cents per lineal foot. (357.) 1043. On mill, pit, and drag saws, not over nine inches wide: twelve and a half cents per lineal foot; over nine inches wide: twenty cents per lineal foot. (48, 357.) 1044. Lead in sheets, pipes, or shot: two and three-quarters cents per pound. (365.) 1045. Lead ore: one and a half cents per pound. (365.) 1046. Lead in pigs and bars: two cents per pound. (365.) 1047. Old scrap-lead, fit only to be remanufactured: one and one-half cents per pound. (365.) 1048. Zinc, spelter, or tutenegue, manufactured in blocks or pigs: one and one-half cents per pound. (366.) 1049. Zinc, spelter, tutenegue in sheets: two and one-quarter cents per pound. (366.) 1050. [Tin in plates or sheets, terne and taggers tin; fifteen per centum ad valorem.] (738^ 2180.) 1051.* Iron and tin plates galvanized or coated with any metal by electric batteries : two cents per pound. (738.) 1052.* Iron and tin plates galvanized or coated with any metal otherwise than by electric batteries: two and one-half cents per pound. (335.) 1053. Copper imported in the form of ores: three cents on each pound of fine copper contained therein. (579.) 1054. Regulus of copper, and on all black or coarse copper: four cents on each pound of fine copper contained therein. (579.) 1055. Old copper, fit only for remanufacture: four cents per pound. (579.) 1056. Copper in plates, bars, ingots, pigs, and in other furms not manufac- tured or here enumerated: five cents per pound. (579.) 1057. Copper in rolled plates called braziers' copper, sheets, rods, pipes, and copper bottoms, and all manufactures of copper, or of which copper shall be a component of chief value, not otherwise provided for: forty-five per centum ad valorem. (579.) 1058. Sheathing or yellow metal not wholly of copper, nor wholly nor in part of iron, ungalvanized, in sheets forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty -four ounces per square foot: three cents per pound. (246, 2052.) 1059. Nickel: thirty cents per pound. (611.) 1060. Nickel oxide and alloy of nickel with copper : twenty cents per pound. (612.) 1061. Gold-leaf: one dollar and fifty cents per package of five hundred leaves; silver-leaf: seventy-five cents per package of five hundred leaves. (211.) 1062. Argentine, albata, or German silver, unmanufactured : thirty-five per centum ad valorem. (105, 258.) 1063. Brass in bars or pigs, and old brass, fit only to be remanufactured: fifteen per centum ad valorem. (70, 204.) 1064. Dutch and bronze metal in leaf: ten per centum ad valorem. (72, see also 1263.) * See S. S., 2591. DIGEST OF STATUTES, 13 1065. Articles not otherwise provided for, made of gold, silver, German sil- ver, or platina, or of which either of these metals shall be a component part: forty per centum ad valorem. (399.) 1066. Silver-plated metal, in sheets or other form: thirty-five per centum ad valorem. (189, 297.) 1067. Manufactures, articles, vessels, and wares not otherwise provided for, of brass, iron, lead, pewter, and tin or other metal, (except gold, silver, platina, copper, and steel,) or of which either of these metals shall be the component material of chief value: thirty-five per centum ad valorem. (128, 285.) 1068. Metals, unmanufactured, not otherwise provided for: twenty per cen- tum ad valorem. (94.) Schedule F. — Provisions. 1069. Beef and pork: one cent per pound. (54.) 1070. Hams and bacon: two cents per pound. (54.) 1071. Cheese: four cents per pound. (54.) 1072. Wheat: twenty cents per bushel. (54.) 1073. Butter: four cents per pound. (54.) 1074. Lard: two cents per pound. (54.) 1075. Rye and barley: fifteen cents per bushel. (54.) 1076. Indian corn or maize: ten cents per bushel. (54.) 1077. Oats: ten cents per bushel. (54.) 1078. Fish: Mackerel, two dollars per barrel; herrings, pickled or salted, one dollar per barrel; pickled salmon, three dollars per barrel; all other fish pickled, in barrels, one dollar and fifty cents per barrel; all other foreign- caught fish imported otherwise than in barrels or half-barrels, or whether fresh, smoked, or dried, salted, or pickled, not otherwise provided for, fifty cents per one hundred pounds. (53.) 1079. Salmon, preserved: thirty per centum ad valorem. (139.) 1080. [Anchovies and sardines, preserved in oil or otherwise: fifty per centum ad valorem.] (428,2181.) 1081. Fish preserved in oil, except anchovies and sardines: thirty per cen- tum ad valorem. (105.) 1082. Corn-meal: ten per centum ad valorem. (71.) 1088. Oat-meal: one-half cent- per pound. (705.) 1084. Rye-flour: ten per centum ad valorem. (81.) 1085. Rice, cleaned: two and a half cents per pound; on uncleaned, two cents per pound. (449.) 1086. On paddy, one cent and one-half per pound. (449.) 1087. Capers, pickles, and sauces of all kinds, not otherwise provided for: thirt3'-five per centum ad valorem. (110,266.) 1088. Catsup: forty per centum ad valorem. (110,225.) 1089. Preserved or condensed milk: twenty per centum ad valorem. (736.) 1090. Potatoes: fifteen cents per bushel. (705.) 1091. Vegetables, not otherwise provided for: ten per centum ad valorem. (84.) 1092. Prepared vegetables, meats, fish, poultr}^, and game, sealed or unsealed, in cans or otherwise: thirty-five per centum ad valorem. (138, 295.) 1093. Vinegar : ten cents per gallon. (423.) Schedule G. — Sugars.* 1094. Sugar not above number seven, Dutch standard in color: one and three-quarters cents per pound. (675.) 1095. Sugar above nnmber seven, and not above number ten, Dutch standard in color: two cents per pound. (676.) » For additional duty see post, 2204 and 2205. 14 DIGEST OF STATUTES. 1096. Sugar above number ten, and not above number thirteen, Dutch stand* ard in color: two and one-quarter cents per pound. (677.) 1097. Sugar above number thirteen, and not above number sixteen, Dutch standard in color: two and three-quarters cents per pound. (678.) 1098. Sugar above number sixteen, and not above number twenty, Dutch standard in color : three and one-quarter cents per pound. (679.) 1099. Sugar above number twenty, Dutch standard in color, and on all refined loaf, lump, crushed, powdered, and granulated sugar: four cents per pound. But sirup of sugar, sirup of sugar-cane juice, melado, concentrated melado, or concentrated molasses, entered under the name of molasses, shall be forfeited to the United States. (680.) 1100. Sugar-candy, not colored: ten cents per pound. (326.) 1101. All other confectionery, not otherwise provided for, 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 : fifteen cents per pound. (326.) 1102. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound : fiftv per centum ad valorem. (326.) 1103. Molasses: five cents per gallon. (583, 2204.) 1104. Tank-bottoms, sirup of sugar-cane juice, melado, concentrated melado, and concentrated molasses: one and one-half cents per pound. (583, 2204-5.) Schedule H — Silks and Silk Goods. 1105. [Silk in the gum not more advanced than singles, tram, and thrown or organzine : thirty-five per centum ad valorem.] (378 2171.) 1106. I Spun silk for filling in skeins or cops : thirty-five per centum ad valorem.] (378, 471^ 2171.) 1107. [Floss-si'ks : thirty five per centum ad valorem.] (378, 2171.) 1108. [Sewing silk in the gum or purified; forty per centum ad valorem.] (378, 2171.) 1109. Silk twist, twist composed of mohair and silk: forty per centum ad valorem. (185, 2171.) 1110. Dress and piece silks, ribbons, and silk-velvets, or velvets of which silk is the component material of chief value: sixty per centum ad valorem. (378 2171.) 1111. Silk vestings, pongees, shawls, scarfs, mantillas, pelerines, handker- chiefs, veils, laces, shirts, drawers, bonnets, hats, caps, turbans, chemisettes, hose, mits, aprons, stockings, gloves, suspenders, watch-chains, webbing, braids, fringes, galloons, tassels, cords, and trimmings, and ready-made clothing of silk, or of which silk is a component material of chief value : sixty per centum ad valorem. (378, 472, 2171.) 1112. Buttons and ornaments for dresses and outside garments made of silk, or of which silk is the component material of chief value, and containing no wool, worsted, or goats' hair: fifty per centum ad valorem. (608, 2171.) 1113. Manufactures of silk, or of which silk is the component material of chief value, not otherwise provided for: fifty per centum ad valorem. (379,2171.) Schedule T. — Spices. 1114. Pimento and black, white, and red or cayenne pepper: five cents per pound. (590.) 1115. Ground pimento and ground pepper of all kinds : ten cents per pound. (590.) 1116. Cinnamon: twenty cents per pound. (592.) ^117. Mace: twenty-five cents per pound. (592.) 1118 Nutmegs : twenty cents per pound. (592.) DIGEST OF STATUTES. 15 1119. Cloves: five cents per pound. (592.) 1120. Clove-stems: three cents per pound. (592.) 1121. Cassia and cassia vera: ten cents per pound. (592.) 1122. Cassia buds and ground cassia: twenty cents per pound. (592.) 1123. All other spices: twenty cents per pound; ground or prepared: thirty cents per pound. (592.) 1124. Ginger, ground: three cents per pound. (714.) 1125. Ginger, preserved or pickled: thirty-five per centum ad valorem. (714.) 1126. Essence of ginger: thirty-five per centum ad valorem. (714.) Schedule J. — Tobacco. 1127. Cigars, cigarettes, and cheroots of all kinds : two dollars and fifty cents per pound, and, in addition thereto, 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. (507, 568, 570, 575.) 1128. Tobacco in leaf, unmanufactured and not stemmed: thirt^^-five cents per pound. (332.) 1129. Tobacco-stems: fifteen cents per pound. (472.) 1130. Tobacco manufactured, of all descriptions, and stemmed tobacco not otherwise provided for: fifty cents per pound. (332.) 1131. Snuff and snuflT-flour, manufactured of tobacco, ground, dr^^, or damp, and pickled, scented, or otherwise, of all descriptions : fifty cents per pound. (332.) 1 132. Unmanufactured j;obacco, not otherwise provided for : thirty per centum ad valorem. (42.) Schedule K. — Wood. 1133. Timber, hewn or sawed; timber used in building wharves and spars: twent}^ per centum ad valorem. (86.) 1134. Timber, square or sided, not otherwise provided for: one cent per cubic foot. (708.) 1135. Sawed boards, plank, deals, and other lumber of hemlock, white-wood, sycamore, and bass-wood : one dollar per thousand feet, board-measure. (708.) 1136. All other varieties of sawed lumber: two dollars per thousand feet, board measure. But when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid, for each side so planed or finished, fifty cents per thousand feet ; and if planed on one side and tongued and grooved, one dollar per thousand feet ; and if planed on two sides and tongued and grooved, one dollar and fifty cents per thousand feet. (708.) 1137. Hubs for wheels, posts, last-blocks, wagon-blocks, oar-blocks, gun- blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. (709.) 1138. Staves for pipes, hogsheads, and other casks, ten per centum ad va- lorem. (165, 232.) Staves not otherwise provided for: twenty per centum ad valorem. (86.) 1139. Pickets and palings: twenty per centum ad valorem. (709.) 1140. Laths: fifteen cents per thousand pieces. (709.) 1141. Shingles: thirty-five cents per thousand. (709.) 1142. Pine clapboards: two dollars per thousand. (709.) 1143. Spruce clapboards: one dollar and fifty cents per thousand. (709.) 1144. House or cabinet furniture, in pieces or rough, and not finished: thirty per centum ud valorem. (710.) 1145. Cabinet wares and house furniture, finished: thirty-five per centum ad valorem. (710.) 1146. Casks and barrels, empty, sugar-box sbooks, and packing-boxe* of wood, not otherwise provided for: thirty per centum ad valorem, (711). 16 DIGEST OF STATUTES. 11 47. Manufactures of cedar-wood, granadilla, ebony, mahoganj^, rose-wood, and satin-wood: thirty-five per centum ad valorem (131, 288); manufactures of wood, or of which wood is the chief component part, not otherwise provided for: thirty-five per centum ad valorem. (134, 291.) 1148. Wood unmanufactured, not otherwise provided for: twenty per centum ad valorem. (103.) Schedule L. — Wool and Woolen Goods. 1149. 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: (526.) Class 1. — Clothing-wool. 1150. That is to say, merino, mestiza, metz, or metis wools, or other wools of merino blood, immediate or remote; down clothing-wools, and wools of like character with any of the preceding, including such as have been heretofore usually imported into the United States from Buenos Ayres, New Zealand, Australia, Cape of Good Hope, Russia, Great Britain, Canada, and elsewhere, and also including all wools not hereinafter described or designated in classes two and three. (527.) Class 2 — Combing-wools. 1151. That is to saj^, 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. (528.) Class 3. — Carpet-wools and other Similar Wools. 1152. Such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and including all such wools of like character as have been heretofore usually imported into the United States from Turkey, Greece, Egypt, S3n*ia, and elsewhere. The duty upon wool of the first class which shall be imported washed, shall be twice the amount of the duty to which it would be subjected, if imported unwashed. (529.) 1153. And the duty upon wool of all classes which shall be imported scoured shall be three times the duty to which it would be subject if imported unwashed. And 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 the ordinary condition as now and heretofore practiced, or which shall be changed in its character or condition, for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt, or any other foreign substance, shall be twice the duty to which it would be otherwise subject. (531.) 1154. 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-two cents or less per pound : ten cents per pound, and, in addition thereto, eleven per centum ad valorem. Wools of the same class, the value whereof at the last port or place whence exported to the United States, exclud- ing charges in such port, shall exceed thirty-two cents per pound : twelve cents per pound, and, in addition thereto, ten per centum ad valorem. (531.) 1155. 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-two cents or less per pound: ten cents per pound, and, in addition thereto, eleven per centum ad valorem. (531.) X156. Wools of the same class, the value whereof at the last port or place DIGEST OF STATUTES. 17 whence exported to the United States, exchiding charges in such port, shall exceed thirt3'-tvvo cents per pound : twelve cents per pound, and, in addition thereto, ten per centum ad valorem. (531.) 1157. Wools of the third class, the value whereof at the last port or place whence exported into the United States, excluding charges in such port, shall be twelve cents or less per pound: three cents per pound. (531 and i«70.) 1158. 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 twelve cents per pound: six cents per pound. (531.) 1159. Wools on the skin ;* the same rates as other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe. (595.) 1160. Sheep skins or Angora goat skins, raw or unmanufactured, imported with the wool on, washed or unwashed: thirty per centum ad valorem on the skins alone. (531.) 1161. Woolen rags, shodd^', mungo, waste, and flocks: twelve cents per pound. (531.) 1162. Woolen cloths, woolen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not herein otherwise provided for: fifty cents per pound, and, in addition thereto, thirty-five per centum ad valorem. (532.)t 1163. Flannels, blankets, hats of wool, knit goods, 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 like animals, except such as are composed in part of )vool, not otherwise provided for, valued at not exceeding forty cents per pound : twenty cents per pound ; valued at abov forty cents per pound and not exceeding sixty cents per pound : thirty cents per pound ; valued at above sixty cents per pound and not exceeding eighty cents per pound : forty cents per pound ; valued at above eighty cents per pound : fifty cents per pound ; and, in addition thereto, upon all the above- named articles : thirty -five per centum ad valorem. (533.) 1164. Endless belts or felts for paper or printing machines: twentj^ cents per pound and thirty-five per centum ad valorem. (534.) 1165. Bunting : twenty cents per square yard, and, in addition thereto, thirty- five per centum ad valorem. (535.) 1166. Women's and children's dress-goods and real or imitation Italian cloths, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals, valued at not exceeding twenty cents per square yard : six cents per square yard, and, in addition thereto, thirty-five per centum ad valorem ; valued at above twenty cents the square yard : eight cents per square yard, and, in addition thereto, forty per centum ad valorem. But on all goods weighing four ounces and over per square yard, the duty shall be fifty cents per pound, and, in addition thereto, thirt3^-five per centum ad valorem. (536.) 1167. Clothing ready made, and wearing apparel of every description, 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 like animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, except knit goods : fifty cents per pound, and, in addition thereto, forty per centum ad valorem. (537.) 1168. Webbings, beltings, bindings, braids, galloons, fringes, gimps, cords^ cords and tassels, dress-trimmings, head-nets, buttons, or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by hand or braided- by machiner}^, made of wool, worsted, or mohair, or of which wool, worsted, oe mohair is a component material : fifty cents per pound, and, in addition thereto, fifty per centum ad valorem. (538.) * Held to include "hair of the alpaca, goat, and other like animals." (S. S. 2490.) t See ttotes to 6^2. 2 18 DIGEST OF STATUTES. 1169. Aubusson and Axminster carpets, and carpets woven whole for rooms fifty per centum ad valorem. (539.) 1170. Saxon}^, Wilton, and Tournay velvet carpets, wrought by the Jacquard machine : seventy cents per square yard, and, in addition thereto, thirty-five per centum ad valorem. (539.) 1171. Brussels carpets, wrought by the Jacquard machine: forty-four cents per square yard, and, in addition thereto, thirty-five per centum ad valorem (539.) 1172. Patent velvet and tapestry velvet carpets, printed on the warp or otherwise : forty cents per square yard, and, in addition thereto, tiiirty-five per centum ad valorem. (539.) 1173. Tapestr}^ Brussels carpets printed on the warp or otherwise: twenty- eight cents per square yard, and, in addition thereto, thirty-five per centum ad valorem. (539.) 1174. Treble ingrain, three-ply, and worsted chain Venetian carpets: seven- teen cents per square yard, and, in addition thereto, thirty-five per centum ad valorem. (539.) 1175. Yarn Venetian and two-ply ingrain carpets: twelve cents per square yard, and, in addition thereto, thirty-five per centum ad valorem. (539.) 1176. Druggets and bockings, printed, colored, or otherwise: twent3^-five cents per square yard, and, in addition thereto, thirty-five per centum ad valorem. (539.) 1177. Hemp or jute carpeting: eight cents per square yard. (539.) 1178. 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, rugs, screens, covers, hassocks, bedsides, and other portions of car- pets or carpetings shall be subjected to the rate of duty herein imposed ou carpets or carpeting of like character or description, and the duty on all other mats, (not exclusively of vegetable material,) screens, hassocks, and rugs, shall be forty-five per centum ad valorem. (539.) 1179. Oil-cloths for floors, stamped, painted, or printed, valued at fifty cents or less per square yard, thirty-five per centum ad valorem ; valued at over fifty cents per square yard, and on all other oil-cloth, (except silk oil-cloth,) and on water-proof cloth, not otherwise provided for, forty-five per centum ad valorem. (540.) 1180. Oil-silk cloth : sixty per centum ad valorem. (540.) Schedule M. — Sundries. 1181. Acetates. — Of ammonia, twenty-five cents per pound ; baryta, twenty- five cents per pound ; copper, ten cents per pound ; iron, twenty-five cents per pound; lead, brown, five cents per pound; white, ten cents per pound (731); lime, twenty -five per centum ad valorem ; magnesia, fifty cents per pound (396) ; potassa, twent3^-five cents per pound ; soda, twent3^-five cents per pound ; strontia, twenty-five cents per pound ; zinc, twenty-five cents per pound. (731.) 1182. Acids. — Acetic, acetous, and pyroligneous of specific gravity of 1.047, or less, five cents per pound ; acetic, acetous, and pyroligneous of specific gravity over 1.047, thirty cents per pound (730); benzoic, ten per centum ad valorem (220) ; carbolic, liquid, ten per centum ad valorem (730) ; chromic, fifteen per centum ad valorem (52) ; citric, ten cents per pound (205) ; gallic, one dollar per pound (730) ; nitric, ten per centum ad valorem (69) ; sulphuric, fuming, (Nordhausen,) one cent per pound ; tannic, one dollar per pound ; tartaric, fifteen cents per pound (730) ; and all other acids of every description used for medicinal purposes, or in the fine arts, not otherwise provided for, ten per centum ad valorem. (69.) 1183. Acorn [coffee], and dandelion root, raw or prepared, and all other articles used or intended to be used as coflfee or a substitute for coffee, not 'Otherwise provided for : three cents per pound. (239.) DIGEST OF STATUTES. 19 1184. Alabasi»er and spar ornaments: thirty per centum ad valorem. (105.) 1185. Albata, unmanufactured: thirtj^-five per centum ad valorem. (105, 258.) 1186. Almonds: six cents per pound; shelled: ten cents per pound. (398.) 1187. Alum, patent alum, alum substitute, sulphate of alumina, and alumin- ous cake : sixt}^ cents per one hundred pounds. (205.) 1188. Ammonia. — Ammonia, and sulphate and carbonate of ammonia: twent}" per centum ad valorem (220) ; sal ammonia and muriate of ammonia : ten per centum ad valorem. (69.) 1189. Animals, live: twenty per centum ad valorem. (614.) 1190. Antimony, crude, and regulus of: ten per centum ad valorem. (400.) 1191. Argols, (other than crude,) six cents per pound. (205.) 1192. Asbestos, manufactured: twenty-five per centum ad valorem. (394.) 1193. Arrowroot: thirty per centum ad valorem. (401.) 1194. Asphaltum: twenty-five per centum ad valorem. (394.) 1195. Assafoetida: twent}' per centum ad valorem. (69, 223.) 1196. Balsams, used for medicinal purposes, not otherwise provided for: thirty per centum ad valorem. (107.) 1197. Barley, pearl or hulled: one cent per pound. (236.) 1198. Barytes, and sulphate of: one-half cent per pound (206) ; nitrate of: twenty per centum ad valorem. (394.) 1199. Baskets, and all other articles composed of grass, osier, palm-leaf, whalebone, or willow, not otherwise provided for : thirty-five per centum ad valorem; composed of straw: thirty-five per centum ad valorem. (107, 262.) 1200. 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. (.733.) 1201. All beads and bead ornaments, except amber: fifty per centum ad valorem. (429.) 1202. Bees-wax : twenty per centum ad valorem. (70, 224.) 1203. Benzoates': thirty per centum ad valorem. (107.) 1204. Billiard -chalk : fifty per centum ad valorem. (430.) 1205. Black, of bone or ivory drop : twent3^-five per centum ad valorem. (394.) 1206. Blacking of all descriptions : thirt}^ per centum ad valorem. (168, 224.) 1207. Bladders, manufactures of: thirty per centum ad valorem. (243.) 1208. Manufactures of bones, horn, ivory, or vegetable ivory: thirtj^-five per centum ad valorem. (127, 284.) 1209. Bonnets, hats, and hoods, for men, women, and children, composed of chip, grass, palm-leaf, willow, or any other vegetable substance, hair, whale- bone, or other material, not otherwise provided for : forty per centum ad valorem ; composed of straw : forty per centum ad valorem. (237.) 1210. Books, periodicals, pamphlets, blank-books, bound or unbound, and all printed matter, engravings, bound or unbound, illustrated books and papers, and maps and charts : twenty-five per centum ad valorem. (433.) 1211. Borax, refined: ten cents per pound. (206.) 1212. Bouillons or cannetille, and metal threads, fil^ or gespinst: twenty- five per centum ad valorem. (727.) 1213. Brick, fire-brick, and roofing and paving tile, not otherwise provided for: twenty per centum ad valorem. (86.) 1214. Brimstone, in rolls, or refined : ten dollars per ton. (401.) 1215. Bristles: fifteen cents per pound. (409.) 1216. Britannia ware : thirty-five per centum ad valorem. (128,285.) 1217. Bronze liquor: ten per centum ad valorem. (70.) 1218. Bronze powder: twenty per centum ad valorem. (86.) 1219. Brooms of all kinds: thirty-five per centum ad valorem. (109, 265.) 1220. Brushes of all kinds: forty per centum ad valorem. (410.) 1221. Bulbous roots, not otherwise provided for: thirty per centum ad valorem. (240.) 20 DIGEST OF STATUTES. 1222. Burning-fluii: fifty cents per gallon. (206.) 1223. Burr-stones, manufactured or bound up into millstones: twenty pef centum ad valorem. (86.) 1224. Buttons and button-moulds, not otherwise provided for: thirty per centum ad valorem. (109.) 1225. Calomel: thirty per centum ad valorem. (81, 225.) 1226. Camphor, refined ; five cents per pound. (732.) 1227. Candles and tapers, stearine and adamantine: five cents per pound; spermaceti, parafline, and wax candles and tapers, pure or mixed : eight cents per pound ; all other candles and tapers : two and one-half cents per pound. (239.) 1228. Canes, and sticks for walking, finished or unfinished: thirty-five per centum ad valorem. (110, 266.) 1229. Card-cases, pocket-books, shell-boxes, souvenirs, and all similar articles of whatever material composed : thirty-five per centum ad valorem. (113, 269.) 1230. Carriages and parts of carriages: thirty-five per centum ad valorem. (114, 270.) 1231. Castor beans or seeds, per bushel of fifty pounds : sixt}^ cents. (402.) 1232. Chiccory-root, ground or unground : one cent per pound. (707.) 1233. Chiccory-root, burnt or prepared: five cents per pound. (402.) 1234. Chloroform : one dollar per pound. (403.) 1235. Chocolate: five cents per pound. (715.) 1236. Chronometers, box or ship's, and parts thereof: ten per centum ad valorem. (71.) 1237. Clocks, and parts of clocks: thirty -five per centum ad valorem. (114, 270.) 1238. Clothing, ready-made, and wearing-apparel of every description, of whatever material composed, except wool, silk, and linen, made up or manu- factured wholly or in part by the tailor, seamstress, or manufacturer, not other- wise provided for (115, 271), caps, gloves, leggins, mitts, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, except silk and linen, worn by men, women, or children, and not otherwise provided for (112, -68), articles worn by men, women, or children, of whatever material composed, except silk and linen, made up, or made wholly or in part by hand, not otherwise provided for : thirty-five per centum ad valorem. (106, 260.) 1239. Coach and harness furniture of all kinds, saddlery, coach and harness hardware, silver plated, brass, brass plated or covered, common tinned, bur- nished or japanned, not otherwise provided for: thirty-five per centum ad valo- rem. (116, 272.) 1240. Slack coal or culm, such as will pass through a half inch screen : forty cents per ton of twenty-eight bushels, eighty pounds to the bushel; bituminous coal, and shale : seventy-five cents per ton of twenty-eight bushels, eighty pounds to the bushel. (702, 703.) 1241. Cobalt, oxide of : twenty per centum ad valorem. (394.) 1242. Cocoa, prepared or manufactured : two cents per pound. (715.) 1243. Coke: twenty-five per centum ad valorem. (364.) 1244. Collodion and ethers of all kinds, not otherwise provided for, and ethereal preparations or extracts, fluid : one dollar per pound. (404.) 1245. Coloring for brandy : fifty per centum ad valorem. (239.) 1246. Combs of all kinds: thirty-five per centum ad valorem. (117, 273.) 1247. Comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses, not otherwise provided for: thirty-five per centum ad valorem. (118, 274.) 1248. Compositions of glass or paste, when set: thirty per centum ad valo- rem ; (104, 273), when not set: ten per centum ad valorem. (387, 393.) 1249. Composition tops for tables, or other articles of furniture: thirty-five p«r centum ad valorem. (117, 273.) DIGEST OF STATUTES. 21 1250. Copperas, green vitriol, or sulphate of iron; one-half of one cent per pound. (52, 283.) 1251. Coral, cut or manufactured : thirt}^ per centum ad valorem. (118.) 1252. Corks and cork-bark, manufactured: thirtj^ per centum ad valorem. (729.) 1253. Corsets, or manufactured cloth, woven or made in patterns of such size, shape, and form, or cut in such manner, as to be fit for corsets, when valued at six dollars per dozen or less : two dollars per dozen ; when valued over six dollars per dozen : thirty-five per centum ad valorem. (593.) 1254. Court-plaster: thirty -five per centum ad valorem. (119, 275.) 1255. Crayons of all kinds : thirty per centum ad valorem. (119.) 1256. Cream tartar: ten cents per pound. (205.) 1257. Cutlery of all kinds : thirty-five per centum ad valorem. (119, 275.) 1258. Currants, Zante, or other: one cent per pound. (736.) 1259. Dates and prunes: one cent per pound. (736.) 1260. Dolls: thirty-five per centum ad valorem. (120, 276.) 1261. Dried pulp: twenty per centum ad valorem. (88.) 1262. Drugs, medicinal and other, crude, not otherwise provided for: twenty per centum ad valorem. (94, 220.) 1263. Dutch or bronze metal, in leaf: ten per centum ad valorem. (72, see also 1064.) 1264. Embroidery.* — Manufactures of cotton, linen, or silk, if embroidered or tamboured, in the loom or otherwise, bj^ machinery or with the needle, or other process, not otherwise provided for: thirty-five per centum ad valorem; (130, 287), articles embroidered with gold and silver or other metal: thirty- five per centum ad valorem. (105, 259.) 1265. Emery-grains: two cents per pound ; emery-ore: six dollars per ton. (728.) Emer}^, manufactured, ground, or pulverized, one cent per pound. (208.) 1266. Encaustic tiles: thirty-five per centum ad valorem. (121, 277.) 1267. Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal: thirt3'-five per centum ad valorem. (122, 277.) 1268. Essences, extracts, toilet-waters, cosmetics, hair-oils, pomades, hair- dressings, hair-restoratives, hair-dyes, tooth-washes, dentifrice, tooth-pastes, aromatic cachous, or other perfumeries or cosmetics, by whatsoever name or names known, used or applied as perfumes or applications to the hair, mouth, or skin: fifty per centum ad valorem; (222,) cologne-water and other perfum- ery, of which alcohol forms the principal ingredient : three dollars per gallon, and fifty per centum ad valorem ; (405,) rum essence or oil, and bay-rum essence or oil: fifty cents per ounce. (733.) 1269. Eyelets of every description : six cents per thousand. (594.) 1270. Fans and fire-screens of every description, except common palm-leaf fans, of whatever material composed: thirty-five per centum ad valorem. (122, 278.) 1271. Feathers: ostrich, vulture, cock, and other ornamental, crude or not dressed, colored or manufactured: twenty-five per centum ad valorem; when dressed, colored, or manufactured : fifty per centum ad valorem. (426.) Arti- ficial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not otherwise provided for: fifty per centum ad valorem. (429.) 1272. Feather-beds: twenty per centum ad valorem. (89.) 1273. Feldspar: twenty per centum ad valorem. (89.) 1274. Figs: two and one-half cents per pound. (736.) 1275. Filberts and walnuts, of all kinds: three cents per pound. (418.) 1276. Finishing-powder: tvvent}' per centum ad valorem. (394.) 1277. Fire-crackers: one dollar per box of forty packs, not exceeding eighty to each pack, and in the same proportion for any greater or less number. (737 ) 1278. Fire-crackers not otherwise provided for: thirty per centum ad valo- rem. (122.) * See notes to 287. Wool, worsted, aloaca, goat, and mohair goods, embroidered, »re not dutiable under this clause ; but under 1162 to 1168, " Schedule L." (S. S. 1823, 1942, 2332.) 22 DIGEST OF STATUTES. 1279. Fish-skins : twenty per centum ad valorem. (89.) 1280. Fruit ethers, essences or oils of apple, pear, peach, apricot, strawberry, and raspberry, made of fusel-oil or of fruit, or imitations tliereof : two dollars and fifty cents per pound. (209.) 1281. Fruits. — Oranges, lemons, pine-apples, and grapes : twenty per centum ad valorem ; limes, bananas, plantains, sliaddocks, mangoes, ten per centum ad valorem. But no allowance sliall be made for loss by deca^^ on the voyage, unless tlie loss shall exceed twenty-five per centum of ttie quantity, and the allowance then made shall be only for the amount of loss in excess of twenty- five per centum of the whole quantity. (615.) Green, ripe, or dried, not other- wise provided for : ten per centum ad valorem ; (71,) preserved in their own juice, and fruit-juice: twenty-five per centum ad valorem. (414.) 1282. Fulminates, fulminating-powders, and all articles used for like pur- poses, not otherwise provided for: thirty per centum ad valorem. (245.) 1283. Fur, articles made of: Caps, hats, muffs, and tippets of fur, and all other manufactures of fur, or of which fur shall be a component material: thirty-five per centum ad valorem. (Ill, 261.) 1284. Fusel-oil, or amylic alcohol: two dollars per gallon. (401.) 1285. Gelatin, and all similar preparations, not otherwise provided for; thirt\^-five per centum ad valorem. (126, 283.) 1286. Glass plates or disks, unwrought, for optical instruments : ten per centum ad valorem. (75.) 1287. Gloves, kid or other leather, of all descriptions, for men's, women's, or children's wear: fifty per centum ad valorem. (431.) 1288. Glue : twent)^ per centum ad valorem. (90.) 1289. Glycerin : thirty per centum ad valorem. (220.) 1290. Grease, all not specified: ten per centum ad valorem. (79.) 1291. Grindstones, rough or unfinished: one dollar and fift}^ cents per ton; finished: two dollars per ton. (601.) 1292. Gum substitute, or burnt starch : ten per centum ad valorem. (75.) 1293. 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, and, in addition thereto, twenty per centum ad valorem ; valued above twenty cents per pound : ten cents per pound, and, in addition thereto, twenty per centum ad valorem. (437.) 1294. Gutta-percha, manufactured: forty per centum ad valorem. (436.) 1295. Hair. — Bracelets, braids, chains, curls, or ringlets, composed of hair, or of which hair is a component material: thirty-five per centum ad valorem; (108, 263,) curled hair, except hair of hogs, used for beds or mattresses : thirty per centum ad valorem ; (605, 682,) hair of hogs : one cent per pound ; (409,) human hair, raw, uncleaned, and not drawn : twenty per centum ad valorem ; when cleaned or drawn, but not manufactured: thirty per centum ad valorem; when manufactured: forty per centum ad valorem ; (242,) hair of all kinds, cleaned, but unmanufactured, not otherwise provided for: ten per centum ad valorem. (76.) 1296. Hair-cloth known as " crinoline-cloth," and all other manufactures of hair, not otherwise provided for: thirty per centum ad valorem ; (605,) of the description known as " hair-seating," eighteen inches wide or over: forty cents per square yard ; less than eighteen inches wide : thirty cents per square yard. (604.) 1297. Hair-pencils: thirty-five per centum ad valorem. (124, 280.) 1298. Hair-pins, made of iron wire : fifty per centum ad valorem. (606.) 1299. Hat-bodies of cotton : thirty-five per centum ad valorem. (124, 280.) 1300. Hats, &c., materials for. — Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and boods. composed of straw, chip, grass, palm-leaf, willow, or any other vegeta- DIGEST OF STATUTES. 23 ble substance, or of hair, whalebone, or other material, not otherwise provided for : thirty per centum ad valorem. (238.) 1301. Hatters' furs not on the skin, and dressed furs on the skin : twenty per centum ad valorem. (435.) 1302. Hatters' plush, composed of silk and cotton,but of which cotton is the component material of chief value : twenty-five per centum ad valorem. (91, 286.) 1303. Hempseed and rapeseed, and other oil-seeds of like character other than linseed or flaxseed: one-half cent per pound. ((U7.) 1304. Hotfman's anodyne and spirits of nitric ether: fifty cents per pound. (408.) 1305. Honey: twenty cents per gallon. (411.) 130G. [Hops: five cents per pound.] (^41, 2177.) 1307. India rubber and silk, manufactures of, or manufactures of India ruh- ber and silk and other materials: fifty per centum ad valorem. (244.) 1308. India rubber, articles composed of. — Braces, suspenders, webbing, r»r other fabrics, composed wholly or in part of India rubber, not otherwise pro- vided for: thirty-five per centum ad valorem. (109, 264.) 1309. Articles composed wholly of India rubber, not otherwise provided for: twenty-five per centum ad valorem. (100, 264.) 1310. India rubber boots and shoes: thirty per centum ad valorem. (184.) 1311. Ink, printers' ink, and ink-powders: thirt3'-five per centum ad valorem. (125, 281.) 1312. Insulators for use exclusively in telegraphy, except those made of glass: twenty-five i)er centum ad valorem. (726.) 1313. Iodine, salts of: fifteen per centum ad valorem (52); resublimed: sev- enty-five cents per pound. (212.) 1314. Ivory or bone dice, draughts, chess-men, chess-balls, and bagatelle- balls : fifty per centum ad valorem. (430.) 1315. Japanned ware of all kinds, not otherwise provided for: forty per cen- tum ad valorem. (125, 229.) 1316. Jellies of all kinds : fifty per centum ad valorem. (430.) 1317. Jet, manufactures and imitations of: thirtv-five per centum ad valorem. (125, 281.) 1318. Lead, nitrate of: three cents per pound. (52.) 1319. Leather. — Bend or belting-leather, and Spanish or other sole leather: fifteen per centum ad valorem ; calf-skins, tanned, or tanned and dressed : twenty- five per centum ad valorem ; upper-leather of all other kinds, and skins dressed and finished of all kinds, not otherwise provided for: twenty per centum ad valorem; skins for morocco, tanned, but unfinished: ten per centum ad valo- rem (706) ; manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for : thirty-five per centum ad valor-em. (132, 289.) 1320. Leather and skins, japanned, patent or enamelled : thirty-five per cen- tum ad valorem. (125, 281.) 1321. All leather and skins, tanned, not otherwise provided for: twenty-five per centum ad valorem. (92, 100, 282.) 1322. Lemon and lime-juice: ten per centum ad valorem. (78.)* 1323. Licorice-paste, or licorice in rolls : ten cents per pound. (415.) 1324. Licorice-juice: five cents per pound. (212.) 1325. Lime: ten per centum ad valorem. (78.) 1326. Linseed or flaxseed : twenty cents per bushel of fifty-six pounds weight. But no drawback shall be allowed on oil-cake made from imported seed. (617.) 1327. Magnesia, carbonate : six cents per pound ; calcined, twelve cents per pound. (213.) 1328. Malt: twenty per centum ad valorem. (93.) 1329. Marble. — Marble, white statuars', brocatella, sienna, and verd-antique, in block, rough or squared : one dollar per cubic foot, and, in addition thereto, * The juice of the sour orange, a species of citrus not edible, included. (S. S., 2345.) 24 DIGEST OF STATUTES. twenty-five per centum ad valorem ; veined marble and marble of all other dft scriptions, not otherwise provided for, in block, rough or squared : fifty cents per cubic foot, and, in addition thereto, twenty per centum ad valorem. (43S.) Sawed, dressed, or polished marble, marble slabs, and marble paving-tiles: thirty per centum ad valorem, and, in addition, twenty-five cents per superficial square foot not exceeding two inches in thickness. If more than two inches in thickness, ten cents per foot, in addition to the above rate, for each inch or fractional part thereof in excess of two inches in thickness, but if exceeding six inches in thickness, such marble shall be subject to the duty imposed upon marble blocks. (G03.) All manufactures of marble not otherwise provided for: fifty per centum ad valorem. (243.) 1830. Mats of cocoa-nut: thirty per centum ad valorem. (93, 230.) 1331. Matting, China, and other floor-matting, and mats made of flags, jute, or grass : thirty per centum ad valorem. (93, 230.) Cocoa or coir : twenty-five per centum ad valorem. (93, 250.) 1332. Medicinal preparations not otherwise provided for : forty per centum ad valorem. (135, 230.) 1333. Mercurial preparations not otherwise provided for: twenty per centum ad valorem. (94.) 1334 Mineral and bituminous substances in a crude state not otherwise pro- vided for : twenty per centum ad valorem. (94.) 1835. Mineral kermes : ten per centum ad valorem. (79.) 1836. Mineral or medicinal waters, artificial, for each bottle or jug contain- ing not more than one quart : three cents, and, in addition thereto, twenty-five per centum ad valorem; containing more than one quart: three cents for each additional quart, or fractional part thereof, and, in addition thereto, twenty-five per centum ad valorem. (439.) Otherwise than in bottles, thirt}^ per centum ad valorem. (135.) 1337. Morphia, and all salts of morphia: one dollar per ounce. (619.) 1888. Music, printed with lines, bound or unbound: twenty per centum ad valorem. (79, 231.) 1839. Musical instruments of all kinds: thirty per centum ad valorem. (95, 1340. Muskets, rifles, and other fire-arms : thirty-five per centum ad valorem. (135, 291.) 1341. Mustard, ground, in bulk: ten cents per pound ; when inclosed in glass or tin : fourteen cents per pound. (735.) 1842. Needles, sewing, darning, knitting, and all other descriptions not other- wise provided for : twenty-five per centum ad valorem. (96, 292.) 1843. Nuts of all kinds, not otherwise provided for : two cents per pound. (181.) 1844. Oils. — Illuminating, and naphtha, benzine, and benzole, refined or pro- duced from the distillation of coal, asphaltum, shale, peat, petroleum or rock- oil, or other bituminous substances used for like purposes : forty cents per gal- lon ; coal-oil, crude : fifteen cents per gallon; crude petroleum or rock-oil: twenty cents per gallon (472); croton : one dollar per pound ; olive, in flasks or bottles, and salad : one dollar per gallon ; castor : one dollar per gallon ; cloves: two dollars per pound ; cognac or oenanthic ether: four dollars per ounce (417); linseed or flaxseed: thirty cents per gallon, seven pounds and a half of weight to be estimated as a gallon (616); hempseed and rapeseed: twenty-three cents per gallon (52, 233) ; neat's-foot, and all animal, whale, seal, and fish oils: twenty per centum ad valorem (616); cotton-seed: thirty cents per gallon (618); cenne [bene]: thirty cents per gallon. (618.) 1845. Oils, essential or essence. — Bay-leaves:* seventeen dollars and fifty cents per pound ; cubebs : one dollar per pound ; lemons : fifty cents per pound ; orange : fifty cents per pound ; all other essential oils, not otherwise provided for: fifty per centum ad valorem. (216.) * Held to be identical with bay-rum essence or oil provided for under 1268, and repealed by the enactment of that proT'sion in the Act of 1872. (S. S., 2644.) DIGEST OF STATUTES. 25 1346. Oils, fixed or expressed Bay or laurel : twenty cents per pound ; olive, not salad: twenty-five cents per gallon; mustard, not salad: twent3'-five cents per gallon; oils expressed, not otherwise provided for: twenty per centum ad valorem. (97, 215.) 1347. Opium : one dollar per pound ; prepared for smoking, and all other preparations of opium not otherwise provided for: six dollars per pound. But opium prepared for smoking, and other preparations of opium, deposited in bonded warehouse, shall not be removed therefrom for exportation without pay- ment of duties, and such duties shall not be refunded. (619.) 1348. Osier or willow, prepared for basket-makers' use : thirty per centum ad valorem. (97, 232.) 1349. Paintings and statuary, not otherwise provided for: ten per centum ad valorem. (81.) But the term "statuary," as used in the laws now in force imposing duties on foreign importations, shall be understood to include profes- sional productions of a statuary or of a sculptor only. (473.) 1350. Paints and dyes. — Aniline dyes and colors, by whatever name known: fifty cents per pound, and thirty-five per centum ad valorem. (607.) 1351. Blanc-fixe, enamelled white, satin-white, lime-white, and all combinations of barytes with acids or water: three cents per pound; carmine lake, dry or liquid: thirtj^-five per centum ad valorem. (397.) 1352. French green, Paris green, mineral green, mineral blue, and Prussian blue, dry or moist: thirty per centum ad valorem. (397.) 1353. Indian red: twenty-five per centum ad valorem. (394.) 1354. Indigo, extract of; ten per centum ad valorem (226) ; carmined : twenty per centum ad valorem. (394.) 1355. Iron liquor: ten per centum ad valorem. (77.) 1356. Lamp-black: twenty per centum ad valorem. (92.) 1357. Lastings, mohair cloth, silk twist, or other manufactures of cloth woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for buttons exclusively, not combined with India rubber : ten per centum ad valorem. (372, 541, 548.) 1358. Lead, white or red, and litharge, dry or ground in oil : three cents per pound. (412.) 1359. Logwood, and other dye-woods, extracts and decoctions of: ten per centum ad valorem. (151, 226.) 1360. Ochers and ocherj^ earths, not otherwise provided for, when dry : fifty cents per one hundred pounds ; when ground in oil: one dollar and fifty cents per one hundred pounds (214); Spanish brown: twenty-five per centum ad va- lorem. (394.) 1361. Sumac: ten per centum ad valorem. (220.) 1362. Ultramarine: six cents per pound. (594.) 1363. Umber: fifty cents per one hundred pounds. (52.) 1364. Vandyke brown: twenty per centum ad valorem. (102.) 1365. Water-colors: thirty-five per centum ad valorem. (142, 299.) 1366. Wood lake, Venetian red, vermilion, chrome-yellow, rose-pink, Dutch pink, and paints and painters' colors, (except white and red lead and oxide of zinc), dry or ground in oil, and moist water-colors used in the manufacture of paper-hangings and colored papers and cards, not otherwise provided for: twenty-five per centum ad valorem. (210.) 1367. Zinc, oxide of, dry or ground in oil : one and three-fourths cents per pound. (52, 235.) 1368. Paper. — Sized or glued, suitable only for printing-paper : twenty-five per centum ad valorem (734) ; printing, unsized, used for books and newspapers exclusively : twenty per centum ad valorem (322) ; manufactures of, or of which paper is a component material, not otherwise provided for: thirty-five per cen- tum ad valorem (133, 284); sheathing paper: ten per centum ad valorem. (82.) 26 DIGEST OF STATUTES. 1369. Paper boxes, and all other fancy boxes : thirty-five per centum ad valorem. (137, 293.) 1370. Paper envelopes: thirty-five per centum ad valorem. (137, 293.) 1371. Paper-hangings and paper for screens or fire-boards ; pai>er, antiqua- rian, demy, drawing, elephant, foolscap, imperial letter, and all other paper not otherwise provided for: thirty-five per centum ad valorem. (137, 293.) 1372. Papier-mache, manufactures, articles, and wares of: thirty-five per centum ad valorem. (133, 290.) 1373. Paraffine: ten cents per pound. (217.) 1374. Parchment : thirty per centum ad valorem. (138.) 1375. Patent size: twenty per centum ad valorem. (394.) 1376. Paving-stones not otherwise provided for: ten per centum ad valorem. (81.) 1377. Pea-nuts or ground beans: one cent per pound; shelled, one and a half cents per pound. (418.) 1378. Pencils of wood, filled with lead or other materials: fifty cents per gross, and, in addition thereto, thirty per centum ad valorem. (425.) 1379. Pencils," lead not in wood: one dollar per gross. (245.) 1380. Pens, metallic : ten cents per gross, and, in addition thereto, twenty- five per centum ad valorem. (444.) 1381. Pen-tips and pen-holders, or parts thereof: thirty-five per centum ad valorem. (443 ) 1382. Percussion-caps: forty per centum ad valorem. (413.) 1383. Philosophical apparatus and instruments : forty per centum ad valorem: Provided^ That any philosophical apparatus and instruments imported for the use of any society, incorporated for religious purposes, are subject to a duty of fifteen per centum ad valorem. (67, 128, 131, 134, 232, 461.) 1384. Pins, solid-head or other : thirty-five per centum ad valorem. (128,294.) 1385. Pipe-cases, pipe-stems, tips, mouth-pieces, and metallic mountings for pipes, and all other parts of pipes or pipe-fixtures, and all smokers' articles : seventy-five per centum ad valorem. (442.) 1386. Pipes and pipe-bowls. — Meerschaum, w^ood, porcelain, lava, and all other tobacco-smoking pipes and pipe-bowls, not otherwise provided for: one dollar and fifty cents per gross, and, in addition thereto, seventy-five per centum ad valorem (441) ; pipes, clay, common or white : thirty -five per centum ad valorem. (440.) 1387. Pitch: twenty per centum ad valorem. (98.) 1388. Plants. — Fruit, shade, lawn, and ornamental trees, shrubs, plants, and flower-seeds, not otherwise provided for ; garden seeds, and all other seeds for agricultural and horticultural purposes, not otherwise provided for : twenty per centum ad valorem. (712, 713.) 1389. Plaster of Paris, when ground or calcined : twenty per centum ad valorem. (81, 98, 232.) 1390. Plated and gilt ware of all kinds : thirty-five per centum ad valorem. (138, 294.) 1391. Plates, engraved, of steel : twenty-five per centum ad valorem ; of wood or other material: twenty-five per centum ad valorem. (244.) 1392. Playing-cards, costing not over twenty-five cents per pack : twent}''- five cents per pack ; costing over twenty-five cents per pack : thirty-five cents, per pack. (427.) 1393. Plums: two and one-half cents per pound. (615.) 1394. Polishing-powders of all descriptions, Frankfort black, and Berlin, Chinese, fig, and wash blue : twenty-five per centum ad valorem. (322.) 1395. Potash. — [Bichromate of: three cents per pound.] (217, 2178) ; chlorate [and chromate] (2047) of: three cents per pound (52, 732) ; hydriodate, iodate, iodide: seventy-five cents per pound (217) ; acetate : twenty-five cents per pound (731) ; DIGEST OF STATUTES. 27 priissiate, yellow ; five cents per pound; prussiate, red : ten cents per pound. (217.) 1396. Precious stones and jewelr}-. — Diamonds, cameos, mosaics, gems, pearls, rubies, and other precious stones, wlien not set: ten per centum ad valorem (367) ; when set in gold, silver, or other metal, or on imitations thereof, and all other jewehy: twenty-five per centum ad valorem (104); watch jewels; tea per centum ad valorem. (613.) 1397. Proprietary medicines: pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations oi compositions, recommended to the public as proprietary medicines, or prepared according to some private formula or secret art as remedies or specifics for any disease or diseases or affections whatever affecting the human or animal body : fifty per centum ad valorem. (221.) 1398. Putty : one dollar and fifty cents per one hundred pounds. (217.) 1399. [Quicksilver: fifteen per centum ad valorem.] (472, 2187.) 1400. Quinine, salts of, other than sulphate of: fort3'-five per centum ad valorem ; sulphate of: twenty per centum ad valorem. (218, 732.) 1401. Rags of whatever material, not otherwise provided for, ten per centum ad valorem. (183.) 1402. Raisins : two and one-half cents per pound. (736.) 1403. Rattans and reeds, manufactured or partially manufactured ; twenty- five per centum ad valorem. (99, 296.) 1404. Red precipitate : twenty per centum ad valorem. (99.) 1405. Resins, gum, not otherwise provided for, and rosin : twenty per centum ad valorem. (99, 220.) 1406. Rochelle salts: five cents per pound. (732.) 1407. Roman cement: twenty per centum ad valorem. (99.) 1408. Saleratus and bicarbonate of soda: one and one-half cents per pound. (22, 182, 233.) 1409. Sal-soda and soda-ash: one-fourth of one cent per pound. (732.) 1410. Salt. — In bags, sacks, barrels, or other packages: twelve cents per one hundred pounds; in bulk: eight cents per one hundred pounds. (704.) 1411. Saltpeter. — Crude: one cent per pound ; refined and partially refined : two cents per pound. (740:) 1412. Salts. — Epsom: one cent per pound; glauber: one-half of one cent per pound ; preparations of, not otherwise provided for : twenty per centam ad valorem. (100, 208.) 141.S. Santonin : three dollars per pound. (732.) 1414. Scagliola tops, for tables or other articles of furniture: thirty-five per centum ad valorem. (139, 297.) 1415. Sealing-wax: thirty-five per centum ad valorem. (139, 297.) 1416. Shaddock[s] : ten per centum ad valorem. (615.) 1417. Shells, manufactures of: thirty-five per centum ad valorem. (127,284.) 1418. Side-arms of every description, not otherwise provided for: thirty-five per centum ad valorem. (139, 297.) 1419. Skates costing twenty cents or less per pair : eight cents per pair ; costing over twenty cents per pair : thirty-five per centum ad valorem. (356.) 1420. Smalts : twenty per centum ad valorem. (394.) 1421. Soap, fancy, perfumed, honey, transparent, and all descriptions of foilet and shaving soaps : ten cents per pound, and, in addition thereto, twenty- five per centum ad valorem ; soap not otherwise provided for : one cent per pound, and, in addition thereto, thirty per centum ad valorem. (445, 446.) 1422. Soda. — Caustic: one and one-half cents per pound (182, 233); h3^po- sulphate of, and all carbonates of, by whatever name designated, not otherwise provided for: twenty per centum ad valorem (100) ; silicate of, or other alka- line silicates : one-half cent per pound. (609.) 28 DTOEST OF STATUTES. 1423. Sponges : twenty per centum ad valorem. (220.) 1424. Sporting-gun wads of all descriptions: thirty-five per centum ad valorem. (610.) 1425. Starch, made of potatoes or corn : one cent per pound, and twenty per centum ad valorem; made of rice, or any other material: three cents per pound, and twenty per centum ad valorem. (447, 448.) 1426. Staves for pipes, hogsheads, or other casks : ten per centum ad valo- rem ; other staves : twenty per centum ad valorem. (86, 165, 232.) 1427. Stereotype plates : twent^^-five per centum ad valorem. (100, 297.) 1428. Stones : fr(5estone, granite, sandstone, and all building or monumental stone, except marble : one dollar and fifty cents per ton. (602.) 1429. Strings :*all strings of whip-gut or cat-gut, other than strings for mu- sical instruments, thirty per centum ad valorem. (95, 231, 761.) 1430. Strychnia: one dollar per ounce. (732.) 1431. Strychnine, salts of, not otherwise provided for : one dollar and fifty cents per ounce. (421.) 1432. Sulphur, flowers of: twenty dollars per ton and fifteen per centum ad valorem. 1433. Tallow : one cent per pound. (52.) 1434. Tannin : two dollars per pound. (420.) 1435. Tar: twenty per centum ad valorem. (101.) 1436. Tartar-emetic: fifteen cents per pound. (219.) 1437. Teeth, manufactured: twenty per centum ad valorem. (76, 232.) 1438. Tin, oxide, muriatic and salts of tin and tin-foil: thirty per centum ad valorem. (247.) 1439. To}' s, wooden and other, for children : fifty per centum ad valorem. (432.) 1440. Twine or pack thread, not otherwise provided for: thirty-five per centum ad valorem. (140, 298.) 1441. Turpentine, spirits of: thirty cents per gallon. (419.) 1442. Types, new: twent3^-five per centum ad valorem. (101, 298.) 1443. Type-metal: twenty-five per centum ad valorem. (101, 298.) 1444. Umbrella and parasol ribs and stretchers, frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal : forty-five per centum ad valorem ; umbrellas, parasols, and sun- shades, when covered with silk or alpaca : sixty per centum ad valorem ; all other umbrellas : fort^^-five per centum ad valorem. (739.) 1445. Umbrellas, parasols, and sun-shades, frames and sticks for, finished or unfinished, not otherwise provided for: thirty-five per centum ad valorem. (123, 279.) 1446. Ya.rnish valued at one dollar and fifty cents or less per gallon : fifty cents per gallon, and twenty per centum ad valorem ; valued at above one dollar and fifty cents per gallon : fifty cents per gallon, and twenty-five per centum ad valorem. (219.) 1447. Vellum: thirty per centum ad valorem. (142.) 1448. Velvet, when printed or painted : thirty-five per centum ad valorem. (142, 299.) 1449. Vitriol, white, or sulphate of zinc : twenty per centum ad valorem ; blue vitriol: four cents per pound. (103, 732.) 1450. Waste, all not otherwise provided for : twenty per centum ad valorem. (74, 227.) 1451. Watches, watch-cases, watch movements, parts of watches, and watch materials: twenty-five per centum ad valorem. (613.) 1452. Webbing, composed of cotton, flax, or any other materials, not other- wise provided for: thirty-five per centum ad valorem. (142, 299.) * Hold to be in conflict with 1612, and not in force at the date of its re-enactment in the Bevised Statutes, and that therefore 1612 must govern. (S. S., 2637.) DIGEST OF STATUTES. 29 The Free List. 1453. Sec. 2505. The importation of the following articles shall be exempt from duty : 1454. Acids: arsenious, crude (621); boracic (741); nitric, not chemically pure; muriatic; oxalic; picric and nitro-picric (621); succinic (778); sulphuric, (741.) But carboys containing acids shall be subject to the same duty as if empty. (621.) And all acids of every description used for chemical and manu- facturing purposes, not otherwise provided for. (143.) 1455. Aconite, root, leaf, and bark. (622.) 1456. Agaric. (622.) 1457. Agates, unmanufactured. (741.) 1458. Albumen and lactarin. (622.) 1459. Alcoruoque. (143.) 1460. Alkanet root. (622.) 1461. Alkekengi. (622.) 1462. Almond-shells. (741.) 1463. Aloes. (622.) 1464. Aluminium. (741.) 1465. Amber beads. (741.) 1466. Ambergris. (145.) 1467. Amber gum. (741.) 1468. American manufactures of casks, barrels, or carboys, and other vessels, and grain-bags, [the manufacture of the United States,] if exported containing American produce, and declaration be made of intent to return the same empty, under such regulations as shall be prescribed by the Secretary of the Treasury. (462, 742, 2061.) 1469. Ammonia, crude. (622.) 1470. Angelica root. (742.) 1471. Aniline oil, crude. (622.) 1472. 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 association. But a bond shall be first given, in accordance with the regulations to be prescribed bj^the Secretary of the Treasury, with the condition that the full duty to which such animals would otherwise be liable shall be paid in case of their sale in the United States, or if not re-exported within six months. (743.) 1473. Animals, alive, specially imported for breeding purposes from beyond the seas, shall be admitted free, upon proof thereof satisfactory to the Secretary of the Treasur}', and under such regulations as he may prescribe. And teams of animals, including their harness and tackle, actually owned by persons im- migrating to the United States with their families from foreign countries, and in actual use for the purposes of such immigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. (614.) 1474. Annatto, roncou, rocou, or Orleans, and all extracts of. (744.) 1475. Annato seed. (744.) 1476. Antimony, ore, and crude sulphuret of. (744.) 1477. Aqua-forUs. (744.) 1478. Argal-dust. (744.) 1479. Argols, crude. (623.) 1480. Arsenic. (622.) 1481. Arseniate of aniline. (744.) 1482. Articles, the growth, produce, and manufacture of the United States, when returned in the same condition as exported. ♦ But proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury ; and if such articles were subject to internal tax at the time of * Damage on voyage of exportation not such a change of condition as to preclude free entry on return (8. S.,22o2. But see contra S. S., 2493.) ^ 30 DIGEST OF STATUTES. exportation, such tax shall be proved to have been paid before exportation and not refunded. (625.) 1483. Articles imported for the use of the IJnited States : Provided^ That the price of the same did not include the duty. (624.) 1484 Asbestos, not manufactured. (623.) 1485. Balm of Gilead. (745.) 1486. Balsams: copaiva, fir or Canada, Peru, and tolu. (745.) 1487. Bamboo-reeds, no further manufactured than cut into suitable lengths for walking-slicks or canes, or for sticks for umbrellas, parasols, or sun-shades. (746.) 1488. Bamboos, unmanufactured. (746.) 1489. Barrels, of American manufacture, exported filled with domestic petro- leum and returned empty, under such regulations as tlie Secretary of the Treasury may prescribe, and without requiring the filing of a declaration at time of export of intent to return the same empty. (827.) 1490. Barilla. (146.) 1491. Barks : Quilla, Peruvian, Lima, calisaya, and all cinchona barks, canella alba, pomegranate, croton, cascarilla, and all other barks not otherwise pro- vided for. (626, 774.) 1492. Beans, vanilla, or vanilla plants. (781.) 1493. Bed feathers and downs. (747.) 1494. Belladonna, root and leaf. (626.) 1495. Bells, broken, and bell-metal, broken, and fit only to be remanufactured. (628.) 1496. Bells, old, and bell-metal. (146, 628.) 1497. Berries, nuts, and vegetables for dyeing, or used for composing dyes, not otherwise provided for. (627.) 1498. Bezoar stones. (747.) 1499. Birds, stuffed. (747.) 1500. Birds, singing and other, and land and water fowls. (146.) 1501. Bismuth. (146.) 1502. Bitter apples, colocynth, coloquintida. (626.) 1503. Black salts. (747.) 1504. Black tares. (747.) 1505. Bladders, crude, and all integuments of animals not otherwise provided for. (747.) 1506. Bologna sausages. (747.) 1507. Bolting-cloths. (146.) 1508. Bones, crude and not manufactured ; burned ; calcined ; ground ; or steamed. (146, 629, 747.) 1509. Bone-dust and bone-ash for manufacture of phosphates and fertilizers. (629.) 1510. Books which shall have been printed and manufactured more than twenty years at the date of importation. (630, 748.) 1511. Books, maps, and charts imported by authority for the 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 or price paid. (147, 749.) 1512. 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 encourage- ment 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. (144, 750.) 1513. Books, professional, of persons arriving in the United States. (167, 751.) 1514. Books, household effects, or libraries, or parts of libraries, in use of per- Bons 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. (155, 751.)* * Term "Household effects" absolute and not connected with "books." (S. S., 1814.) ^ DIGEST OF STATUTES. 31 1515. Borate of lime. (UT.) 1516. Borax, crude. (U7.) 1517. Brazil paste. (752.) 1518. Brazil pebbles for spectacles, and pebbles for spectacles, rough. (752.) 1519. Brazil-wood, braziletto, and all otlier dye-woods, in sticks. (148.) 1520. Breccia, in blocks or slabs. (148.) 1521. Brime. (148.) 1522. Brimstone, crude. (631.) 1523. Bromine. (626.) 1524. Buchu-leaves. (631.) * . 1525. Bullion, gold and silver. (148.) 1526. Burgundy pitch. (752.) 1527. Burr stone in blocks, rough or unmanufactured, and not bound up Into millstones. (148, 631.) 1528. Cabinets of coins, medals, and all other collections of antiquities. (149, 634.) 1529. Cadmium. (149.) 1530. Calamine. (149.) 1531. Camphor, crude. (753.) 1532. Cantharides. (632.) 1533. Carnelian, unmanufactured. (634.) 1534. Castor, or castoreum. (632.) 1535. Catechu or cutch. (632.) 1536. Cat-gut strings, or gut-cord, for musical instruments. (753.) 1537. Cat-gut or whip-gut, unmanufactured. (633.) 1538. Chalk and cliff-stone, unmanufactured. (634.) 1539. Chamomile-flowers. (753.) 1540. Charcoal. (753.) 1541. China-root. (753.) 1542. Chloride of lime. (753.) 1543. Cinchona-root. (753.) 1544. Citrate of lime. (632.) 1545. Coal, anthracite. (633.) 1546. Coal-stores of American vessels ; but none shall be unloaded. (754.) 1547. Cobalt, ore of. (T55.) 1548. Cocculus indicus. (633.) 1549. Cochineal. (149.) 1550. Cocoa, or cacao, crude, and fiber, leaves, and shells of. (755.) 1551. Coffee. (700.) 1552. Coins, gold, silver, and copper. (149.) 1553. Coir and coir-yarn. (755.) 1554. Colcothar, dry, or oxide of iron. (755.) 1555. Collections of antiquity, specially imported, and not for sale. ^634.) 1556. Colt's-foot, (crude drug.) (755.) 1557. Columbo root. (632.) 1558. Conium cicuta, or hemlock, seed and leaf. (633.) 1559. Contrayerva root. (755.) 1560. Copper, old, taken from the bottom of American vessels, compelled by marine disaster to repair in foreign ports. (756.) 1561.- Copper, when imported for the United States Mint. (149.) 1562. Coral, marine, unmanufactured. (158.) 1563. Cork-wood, or cork-bark, unmanufactured. (634.) 1564. Cotton. (549.) 1565. Co wage down. (757.) 1566. Cow or kine pox, or vaccine virus. (757.) 1567. Cubebs. (757.) 1568. Cudbear. (633) 32 DIGEST OF STATUTES. 1569. Curling-stones or quoits. (T57.) 1570. Curry and curry-powders. (757.) 1571. Cuttle fish bone. (634.) 1572. Cyanite, or kyanite. (757.) 1573. Diamonds, rough or uncut, including glaziers' diamonds. (758.) 1574. Diamond-dust or bort. (635.) 1575. Divi-divi. (150.) 1576. Dragon's-blood. (685.) 1577. Dried and prepared flowers. (758.) 1578. Dried blood. (758.) 1579. Dried bugs. (758.) 1580. Dyeing or tanning ; articles in a crude state, used in dyeing or tanningi not otherwise provided for. (145.) 1581. Eggs. (636.) 1582. Elecampane-root. (759.) 1583. Ergot. (759.) 1584. Esparto, or Spanish grass, and other grasses, and pulp of, for the manufacture of paper. (636.) 1585. Fans, common palm-leaf. (760.) 1586. Farina. (760.) 1587. Fashion-plates engraved on steel or on wood, colored or plain. (637.) 1588. Felt, adhesive, for sheathing vessels. (152.) 1589. Fibrin, in all forms. (637.) 1590. Fire-wood. (760.) 1591. Fish, fresh, for immediate consumption. (637.) 1592. Fish for bait. (637.) 1593. Flint, flints, and ground flint-stones. (760.) 1594. Flowers, leaves, plants, roots, barks, and seeds, for medicinal purposes, in a crude state, not otherwise provided for. (760.) 1595. Foliae digitalis. (637.) 1596. Fossils. (760.) 1597. Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation. (760, 2139.) 1598. Fur-skins of all kinds not dressed in any manner. (637.) 1599. Galanga or 2:alangal. (761.) 1600. Garancine. (761.) 1601. Gentian-root. (761.) 1602. Ginger-root. (761.) 1603. Ginseng-root. (761.) 1604. Glass, broken in pieces, and old glass which cannot be cut for use, and fit only to be remanufactured. (638.) 1605. Goat-skins, raw. (638.) 1606. Goldbeaters' molds and goldbeaters' skins. (761.) 1607. Gold size. (761.) 1608. Grease,^ for use as soap-stock only, not otherwise provided for. (761.) 1609. Guano, and other animal manures. (638.) 1610. Gums — Arabic, Jeddo, Senegal, Barbary, East India, Cape, Austra- lian, gum benzoin or benjamin, gum copal, sandarac, dammar, gamboge, cowrie, mastic, shellac, tragacanth, olibanum, guaiac, myrrh, bdellium, garba- num, and all gums not otherwise provided for. (638.) 1611. Gunny-bags and gunny-cloth, old or refuse, fit only for remanufacture (761.) 1612. Gut and worm-gut, manufactured or unmanufactured, for whip and other cord. (761.) 1613. Guts, salted. (761.) 1614. Gutta-percha, crude. (638.) i DIGEST OF STATUTES. 33 1615. Hair, all horse, cattle, cleaned or uncleaned, drawn or undrawn, but unmanufactured. (762.) 1616. Hair of hogs, curled, for beds and mattresses, and not fit for bristles, (T62.) 1617. Hellebore-root. (762.) 1618. Hemlock-bark. (639.) 1619. Hide-cuttings, raw, with or without the hair on, for glue-stock. (763.) 1620. Hide-rope. (763.) 1621. 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, "Jiw, unmanufactured. (763.) 1622. Hones and whetstones. (764.) 1623. Hoofs, horns, and horn-tips. (639.) 1624. Horn-strips. (764.) 1625. Hop-roots for cultivation. (764.) 1626. Hyoscyamus, or henbane-leaf. (639.) 1627. Ice. (156.) 1628. India rubber, crude, and milk of. (640.) 1629. Indian hemp, (crude drug.) (765.) 1630. Indigo. (156.) 1631. India or Malacca joints, not further manufactured than cut into suita- ble lengths for the manufactures into which they are intended to be converted. (765.) 1632. Iodine, crude. (640.) 1633. Ipecac. (640.) 1634. Iridium. (765.) 1635. Iris, orris root. (156.) 1636. Isinglass, or fish glue. (765.) 1637. Istle, or Tampico fiber. (765.) • 1638. Ivory and vegetable ivory, unmanufactured. (640.) 1639. Jalap. (641.) 1640. Jet, unmanufactured. (641.) 1641. Joss-stick, or joss-light. (766.) 1642. Juniper and laurel berries. (641.) 1643. Junk, old. (157.) 1644. [Jute butts.] (766,. 2184.) 1645. Kelp. (157.) 1646. Kryolite. (641.) 1647. Lac, dye, crude,, seedy button, stick, and shell. (642.) 1648. Lac spirits. (157.) 1649. Lac sulphur. (157.) 1650. Lava, unmanufactured. (642.) 1651. Leather, old scrap. (T67.) 1652. Leaves, all, not otherwise provided for. (767.) 1653. Leeclies. (642.) 1654. Licorice-root. (644.) 1655. Life-boats and life-saving apparatus, specially imported by societies Incorporated or establislied to encourage the saving of human life. (643.) 1656. Lithographic stones, not engraved. (767.) 1657. Litmus and all lichens, prepared or not prepared. (644.) 1658. Loadstones. (767.) 1659. Logs, and round unmanufactured timber not otherwise provided for, and ship-timber. (768.) 1660. iMaccaroni and vermicelli.] (769,2178.) 1661. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. (769,2186.) 1662. Magnets. (769.) 34 DIGEST OF STATUTES. 1663. Manganese, oxide and ore of. (769.) 1664. Manna. (645.) 1665. Manuscripts. (158.) 1666. Marrow, crude. (769.) 1667. Marsh-mallows. (769.) 1668. Matico-leaf. (769.) 1669. Medals, of gold, silver, or copper. (158.) 1670. Meerschaum, crude or raw. (769.) 1671. Mica and mica waste. (769.) 1672. Mineral waters, all, not artificial. (770.) 1673. Models of inventions and other improvements in the arts. But no article or articles shall be deemed a model, or improvement, which can be fitted for use. (159.) 1674. Moss, Iceland, and other mosses, crude. (645.) 1675. Moss, sea-weed, and all other vegetable substances used for beds and mattresses. (770.) 1676. Murexide, (a dye.) (770.) 1677. Musk and civet, crude, in natural pod. (645, 770.) 1678. Mustard-seed, brown and white. (770.) 1679. Nitrate of soda, or cubic niter. (645.) 1680. Nut-galls. (159.) 1681. Nuts, cocoa and Brazil or cream. (771.) 1682. Nux vomica. (771.) 1683. Oak-bark. (646.) 1684. Oakum. (157.) 1685. Oil-cake. (772.) 1686. Oil, essential, fixed or expressed, viz. : Almonds ; amber, crude and rectified ; amV)ergris ; anise, or anise-seed ; anthos, or rosemar^^ ; bergamot ; cajeput ; caraway ; cassia ; cedrat ; chamomile ; cinnamon ; citronella, or lemon- grass ; civet; fennel; jasmine, or jessamine ; juglandium; juniper; lavender; mace ; ottar of roses ; poppy ; sesame, or sesamum-seed, or bene ; thyme, red, or origanum ; thvme, white ; valerian. (772.) 1687. Oil, spermaceti, whale, and other fish, of American fisheries ; and all other articles the produce of such fisheries. (160.) 1688. Olives, green or prepared. (772.) 1689. Orange and lemon peel, not preserved, candied, or otherwise pre- pared. (646.) 1690. Orange buds and flowers. (772.) 1691. Orchil, or archil, in the weed or liquid. (646.) 1692. Ores of gold and silver. (305.) 1693. Orpiment. (772.) 1694. Osmium. (772.) 1695. Oxidizing-paste. (772.) 1696. Palladium. (773.)" 1697. Palm and cocoa nut oil. (647.) 1698. Palm-leaf, unmanufactured. (161.) 1699. Palm-nuts and palm-nut kernels. (647.) 1700. Paper-stock, crude, of every description, including all grasses, fibers, rags other than wool, waste, shavings, clippings, old paper, rope-ends, waste rope, waste bagging, gunn3--bags and gunny-cloth, old or refuse, to be used in making and fit only to be converted into paper, and unfit for any other manu- facture, and cotton-waste, whether for paper-stock or other purposes. (773.) 1701. Pearl, mother of. (161.) 1702. Pellitor3M'oot. (774.) 1703. Persis, or extract of archil, and cudbear. (774.) 1704. Personal and household effects, not merchandise, of citizens of the United States dying abroad. (162.) DIGEST OF STATUTES. 35 1705. Peruvian bark. (774.) 1706. Pewter and britannia metal, old, and fit only to be lemanufacturod. (774.) 1707. Phanglein. (774.) 1708. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, i)aintings, drawings, and etchings, speciall}" imported in good faith for the use of any society or institution incorporated or established for philosophical, educational, scientific, or literary purposes, or encouragement of tlie fine arts, and not in- tended for sale. (650.) 1709. Phosphates, crude or native, for fertilizing purposes. (652.) 1710. Plants, trees, shrubs, roots, seed-cane, and seeds imported by the De- partment of Agriculture, or the United States Botanical Garden. (652.) 1711. Plaster of Paris, or sulphate of lime, unground. (162.) 1712. Platina unmanufactured. (162.) 1713. Platinum vases or retorts for chemical uses, or parts thereof. (162, 652.) 1714. Plumbago. (774.) 1715. Polishing-stones. (162.) 1716. Polypodium. (774.) 1717. Potassa, muriate of. (652.) 1718. Pulu. (774.) 1719. Pumice and pumice-stones. (162.) 1720. Quassia-wood. (652.) 1721. Quick-grass root. (775.) 1722. Quills, prepared or unprepared. (775.) 1723. Rags, of cotton, linen, jute, and hemp, and paper-waste, or waste or clippings of any kind fit only for the manufacture of paper, including waste rope and waste bagging. (653.) 1724. Railroad ties, of wood. (776.) 1725. Rattans and reeds, unmanufactured. (776.) 1726. Regalia and gems, and statues and specimens of sculpture, where specially imported, in good faith, for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encour- agement 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. (144.) 1727. Rennets, raw or prepared. (776.) 1728. Resins, crude, not otherwise provided for. (653.) 1729. Rhubarb. (653.) 1730. Root-flour. (776.) 1731. Rose-leaves. (653.) 1732. Rottenstone. (163.) 1733. Saff"ron and safflower, and extract of. (777.) 1734. Saff'ron-cake. (777.) 1735. Sago, sago crude, and sago-flour. (777.) 1736. Satnt John's beans. (777.) 1737. Salacine. (777.) 1738. Salep, or saloup. (777.) 1739. Sandal-wood. (654.) 1740. Sarsaparilla, crude. (654.) 1741. Sassafras bark and root. (777.) 1742. Sauerkraut. (777.) 1743. Sausage-skins. (777.) 1744. Scammon\^, or resin of scammony. (654.) 1745. Sea-weed, not otherwise provided for. (654.) 1746. Seeds : cardamom, caraway, coriander, fenugreek, fennel, cummin, and other seeds, not otherwise provided for. (655.) 36 DIGEST OF STATUTES. 1747. Seeds : anise, anise star, canary, chia, sesamum, sugar-cane, and seeds of forest trees. (778.) 1748. Senna, in leaves. (656.) 1749. Sliark-skins. (778.) 1750. Shells of every description, not manufactured. (656.J 1751. Sbingle-bolts and stave-bolts, and ''heading-bolts" shall be held and construed to be included under the term "stave-bolts." (165, 826.) 1752. Shrimps, or other shell-fish. (656.) 1753. Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or advanced in manufacture any way, and silk cocoons and silk waste. (165.) 1754. Silk-worm eggs. (656.) 1755. Skeletons, and other preparations of anatomy. (656.) 1756. Skins, dried, salted, or pickled. (763, 2235.) 1757. Snails. (778.) 1758. Soap-stocks. (778.) 1759. Sparterre for making or ornamenting hats. (778.) 1760. Specimens of natural history, botany, and mineralogy, when imported for cabinets as objects of taste or science, and not for sale. (657.) 1761. Spunk (778.) 1762. Squills, or silla. (657.) 1763. Staves-acre, crude. (778.) 1764. Storax, or styrax. (778.) 1765. Straw, unmanufactured. (778.) 1766. Strontia, oxide of, or protoxide of strontium. (7t8) 1767. Substances expressly used for manure. (165.) 1768. Sugar of milk. (778.) 1769. Sweepincrs of silver or gold. (657.) 1770. Talc. (779.) 1771. Tamarinds. (779.) 1772. Tapioca, cassava, or cassada. (658.) 1773. Tea. (700.) 1774. Tea-plants. (658.) 1775. Teasels. (779.) 1776. Teeth, unmanufactured. (779.) 1777. Terra-alba, aluminous. (779.) 1778. Terra japonica. (166.) 1779. Tica, crude. (779.) 1780. Tin, in pigs, bars, or blocks, and grain-tin. (779.) 1781. Tonquin, Tonqua, or Tonka beans. (779.) 1782. Tortoise and other shell, unmanufactured. (166.) 1783. Tripoli. (779.) 1784. Turmeric. (166.) 1785. Turtles. (658.) 1786. Types, old, and fit only to be remanufactured. (166.) 1787. Umbrella-sticks, crude, to wit, all partridge, hair-wood, pimento, orange, myrtle, and other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or walking-canes. (780.) 1788. Uranium, oxide of. (780.) 1789. Venice turpentine. (781.) 1790. Verdigris, or subacetate of copper. (658.) 1791. Wafers. (782.) 1792. Wax, bay or myrtle, Brazilian and Chinese. (782.) 1793. Wearing apparel in actual use, and other personal effects, (not mer- chandise,) professional books, implements, instruments, and tools of trade,* occupation, or employment of persons arriving in the United States. But this * Stereoscopes and views not exempt under this provisioD. (S. S., 23G6.) DIGEST OF STATUTES. 37 exemption shall not be construed to include machinery, or other articles im- ported for use in any manufacturing establishment, or for sale. (167.) 1794. Whalebone, unmanufactured. (782.) 1795. Woad, weld or pastel. (167.) 1796. Wood-ashes, and 13'e of, and beet-root ashes. (659.) 1797. Woods, poplar, or other woods for the manufacture of paper. (659.) 1798. Woods, namely, cedar, lignum-vitae, lance-wood, ebouy, box, gratia- dilla, mahogany, rose-wood, satin-wood, and all cabinet woods, unmanufac- tured. (167.) 1799. Works of art : paintings, 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 any consul or minister of the United States in- dorsed upon the written declaration of the artist. (648.) 1800. Works of art : paintings, statuary, fountains, and other works of art, imported expressly for presentation to national institutions or to any State, or to any municipal corporation. (649.) 1801. Worm-seed, Levant. (659.) 1802. Xylonite, or Xylotile. (659.) 1803. Yams. (783,) 1804. Yeast-cakes. (783.) 1805. Zaffer. (783.) 1806. Sec. 2506. Whenever the President of the IJnited States shall receive satisfactorj^ evidence that the Imperial Parliament of Great Britain, the Parlia- ment of Canada, and the Legislature of Prince Edward's Island have passed laws on their part to give 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 hereby authorized to issue his proclamation declaring that he has such evidence, and thereupon, from the date of such proclamation, and so long as the said articles eighteenth to twenty -fifth inclusive, and article thirtieth of said treaty, shall remain in force, according to the terms and conditions of article thirty- third of said treaty, all fish-oil and fish of aii 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 (818) ; and when- ever the colony of Newfoundland shall give its consent to the application of the stipulations and provisions of the said articles eighteenth to twenty-fiftli of said treaty, inclusive, to that colony, and the legislature thereof and the Impe- rial Parliament shall pass the necessary laws for that purpose, the above- enumerated articles, being the produce of the fisheries of the colony of New- foundland, shall be admitted into the United States free of duty, from and after the date of a proclamation 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 treat}- extended to it, and to allow the United States the full benefits of all the stipulations therein contained, and shall be so admitted free of duty, so long as the said articles eighteenth to twenty-fifth, inclusive, and article thirtieth, of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty (819) ; but the provisions of this section shall not apply to any articles of merchandise mentioned therein which were held in bond by the customs oflScers of the United States on the first day of July, eighteen hundred and seventy-three. (822.) 1807. Sec. 2507. Whenever any vessel laden with merchandise in whole or m part subject to duty has been sunk in any river, harbor, bay, or waters sub- ject to the jurisdiction of the United States, and within its limits, for the period 38 DIGEST OF STATUTES. of two years, and is abandoned by the owner thereof, any person who 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 ; but under such regulations as the Secretary of the Treasury may prescribe. (24.) 1808. Sec. 2508. The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, which is now admitted into ttie ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribe. (480, see amendment, post, 2236.) 1809. Sec. 2509. The produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being un- manufactured in whole or in part, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of dut}^, under such regulations as the Secretary of the Treasury shall, from time to time, prescribe. (482.) 1810. Sec. 2510. Machinery for the manufacture of beet sugar, and imported for that purpose solely, shall be exempted from duty. (542.) 1811. Sec. 2511. Machinery for repair may be imported into the United States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been re- paired; and the Secretary of the Treasury is authorized and directed to pre- scribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. (578.) 1812. Sec. 2512. All paintings, statuary, and photographic pictures imported into the United States for exhibition by any association duly authorized under the laws of the United States or any State for the promotion and encourage- ment of science, art, or industry, and not intended for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall pre- scribe. But bonds shall be given for the payment to the United States of such duties as are now imposed by law upon any and all of such articles as shall not be re-exported within six months after such importation. (696.) 1813. Sec. 2513. All lumber, timber, hemp, manila, and iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal which may be necessary for the construction and equipment of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and finished after the sixth day of June, eighteen hundred and seventy-two, 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. (788.) 1814. Sec. 2514. All articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. (788, second proviso, 2287.) 1815. Sec. 2515. That no dut}^ shall be levied or collected on the importation DIGEST OF STATUTES. 39 of peltries brought into the Territories of the United States, nor on the proper goods and effects, of whatever nature, of Indians passing or repassing the boundarjMine aforesaid, unless the same be goods in bales or other large pack- ages unusual among Indians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemption from duty aforesaid. (G b.) 1816. Sec. 2516. There shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty of ten per centum ad valorem ; and on all articles manufactured in whole or in part, not herein enumerated or provided for, a duty of twenty per centum ad valorem. (168, 458.) TITLE XXXiy. COLLECTION OF DUTIES UPON IMPORTS. CHAPTER ONE. COLLECTION-DISTRICTS, PORTS, AND OFFICERS. 1817. Sec. 2580. The Secretary of the Treasury shall appoint inspectors of the customs to reside at San Antonio, Eagle Pass, the Presidio del Norte, and San Elizario, or at such other points as he may designate, not exceeding four in number, upon the routes by which goods entered and bonded and withdrawn from warehouse may, in pursuance of law, be exported to Mexico; and such inspectors shall make a report semi-annually to the Secretary of the Treasury of all the trade that passes under inspection, stating the number of packages, description of goods, their value, and the names of tlie exporters.* 1818. Sec. 2581. All merchandise transported in bond to the port of Browns- ville from any other port in the United States, by Brazos Harbor, may, on arrival in that harbor, be transshipped under such regulations, not inconsistent with law, as the Secretary of the Treasury may prescribe, in other vessels for transpor- tation by the Rio Grande to Brownsville; and all merchandise imported into the district by Brazos Harbor, from any foreign country, may in like manner be transshipped to Brownsville as provided for goods, wares, and merchandise transshipped in bond.f 1819. Sec. 2608. There shall be appointed by the President, by and with the advice and consent of the Senate, four appraisers of merchandise, who shall be employed in visiting such ports of entry in the United States, under the direc- tion of the Secretary, as may be deemed useful by him for the security of the revenue, and shall at such ports afford such aid and assistance in the appraise- ment of merchandise thereat as may be deemed necessary by the Secretary of the Treasury to protect and insure uniformity in the collection of the revenue from customs. (37.) 1820. Sec. 2609. Whenever an appraisement of imported merchandise is to be made at any port for which no appraiser is provided by law, the collector of the district shall appoint two respectable resident merchants, who shall be the appraisers of such merchandise. (14 6.) 1821. Sec. 2610. Every merchant who, after being chosen by the collector as provided in the preceding section, and after due notice of such choice has been * Act of August 30, 1852, ch. 96, § 3. t Act of Juue 16, 1860, ch. 134, 2 4. 12tli Stat. 39. 40 DIGEST OF STATUTES. given to him in writing, declines or neglects to assist at such appraisement, shall be liable to a penalty not exceeding fifty dollars, and to the costs of prose- cution therefor.* 1822. Sec. 2611. Special examiners of drugs, medicines, chemiljals, and so forth, shall, before entering upon their duties, take and subscribe an oath faith- full}^ and diligently to perform such duties, and to use their best endeavors to prevent and detect frauds upon the revenue of the United States ; which oath shall be administered hy the collector of the port or district where the examiner making it is employed. (33.) 1823. Sec. 2612. The Secretary of the Treasury shall give to the collectors of districts for which an examiner of drugs, medicines, and chemicals is not provided by law, such instructions as he may deem necessary to prevent the importation of adulterated and spurious drugs and medicines. (32.) CHAPTER FOUR. ENTRY OP MERCHANDISE. 1824. Sec. 2766. The word "merchandise," as used in this Title, may include goods, wares, and chattels of every description capable of being imported. 1825. Sec. 2767. The word " port," as used in this Title, may include any place from which merchandise can be shipped for importation, or at which merchandise can be imported. « 1826. Sec. 2768. The word " master," as used in this Title, may include any person having the chief charge or command of the employment and navigation of a vessel. 1827. Sec. 2769. In cases where the forms of official documents, as prescribed by this Title, shall be substantially complied with and observed, according to the true intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom.f 1828. Sec. 2794. Every importer of distilled spirits or wines, or person to whom distilled spirits or wines are consigned, shall make a separate and ad- ditional entry thereof, specifying the name of the vessel, and her master, in which, and the place from which, such spirits or wines were imported, together with th^ quantity and quaUty thereof, and a particular detail of the casks or receptacles containing the same, with their marks and numbers ; such entry shall be subscribed by the person making the same, for himself, or in behalf of the person for whom such entry is made, and shall be certified by the collector, before whom it is made, as a true copy, and conformable to the general entry before directed, in respect to all distilled spirits and wines therein contained; such entry thus certified shall be transmitted to the surveyor or oflflcer acting as inspector of the revenue for the port where it is intended to commence the ■delivery of such spirits or wines. J 1829. Sec. 2795. In order to ascertain what articles ought to be exempt from dutj^ as the sea-stores of a vessel, the master shall particularly specify the articles, in the report or manifest to be by him made, designating them as the sea-stores of such vessel ; and in the oath to be taken by such master, on mak- ing such report, he shall declare that the articles so specified as sea-stores are truly such, and are not intended by way of merchandise or for sale ; where- upon the articles shall be free from duty. (3.) * Act of March t, 1823, ch. 21, § 19. 3d Stat. 736. + Act of March 2, 1799, ch. 22, g 111. 1 Stat. 704. X Act of March 2, 1799, ch. 22, § 37. 1 Stat. 658. DIGEST OF STATUTES. 41 1830. Sec. 2796. Whenever it appears to the collector to whom a report and manifest of sea-stores are delivered, together with the naval officer, where there is one, or alone, where there is no naval officer, that the quantities of the articles, or any part thereof, reported as sea-stores, are excessive, the collector, jointly with the naval officer, or alone, as the case may be, may in his discretion esti- mate 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. (3.) 1831. Sec. 2797. If any other or greater quantity of articles are found on board such vessel as sea-stores than are specified in an entry of sea-stores, or if any of the articles are landed without a permit first obtained from the col- lector, and naval oflScer if any, for that purpose, all such articles as are not^ included in the report or manifest by the master, and all which are landed without a permit, shall be forfeited, and may be seized ; and the master shall moreover be liable to a penaltv of treble the value of the articles omitted or landed. (3.) 1832. Sec. 2798. The master of any vessel propelled by steam, arriving at any port in the United States, may retain all the coal such vessel may have on board at the time of her arrival, and may proceed with such coal to a foreign port, without being required to land the same in the United States, or to pay any duty thereon. (19 b.) 1833. Sec. 2799. In order to ascertain what articles ought to be exempted as the wearing apparel, and other personal baggage, and the tools or implements of a mechanical trade only, of persons who arrive in the United States, due entry thereof, as of other merchandise^ but separate and distinct from that of any other merchandise, imported from a foreign port, shall be made with the collector of the district in which the articles are intended to be landed by the owner thereof, or his agent, expressing the persons by whom or fior whom such entry is made, and particularizing the several packages, and their contents, with their marks and numbers ; and the person who shall make the entry shall take and subscribe an oath before the collector, declaring that the entry sub- scribed by him and to which the oath is annexed contains, to the best of his knowledge and belief, a just and true account of the contents of the several packages mentioned in the entry, specifying the name of the vessel, of her master, and of the port from which she has arrived ; and that such packages contain no merchandise whatever other than wearing apparel, personal baggage, or, as the case may be, tools of trade, specifying it ; that they are all the prop- erty of a person named who has arrived, or is shortly expected to arrive in the United States, and are not directly or indirectly imported for any other, or intended for sale.* 1834. Sec. 2800. Whenever the person making entry of any articles as wear- ing apparel, personal baggage, tools, or implements, is not the owner of them, he shall give bond with one or more sureties, to the satisfaction of the collector, in a sum equal to the duties on like articles imported subject to dut}-, 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.^ 1835. Sec. 2801. On compliance with the two preceding sections, and not otherwise, a permit shall be granted for landing such articles. But, whenever the collector and the naval officer, if any, think proper, they may direct the baggage of any person arriving within the United States to be examined by the survej^or of the port, or by an inspector of the customs, who shall make a return of the same ; and if any articles are contained therein which in their opinion ought not to be exempted from duty, due entry of them shall be made and the duties thereon paid.| 1836. Sec. 2802. Whenever any article subject to duty is found in the bag- • Act of March 22, 1799, eh. 22, § 46. 1 Stat. 661. t Act of March 22, 1799, ch. 22, § 46. 1 Stat. 662. 42 DIGEST OF STATUTES. gage of any person arriving within the United States, which was not, at the time of making entry for such baggage, mentioned to the collector before whom such entry was made, by the person making entry, such article shall be for- feited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of such article.* 1837. Sec. 2803. Any baggage or personal effects arriving in the United States, in transit to smy foreign country, may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained with- out the payment or exaction of any import duty, and to be delivered to such parties on their departure for their foreign destination, under such rules, regu- lations, and fees as the Secretary of the Treasury may prescribe. (465.) 1838. Sec. 2804. No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no 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. (507.) 1839. Sec. 2837. All invoices shall be made out in the weights or measures of the country or place from which the importation is made, and shall contain a true statement of the actual weights or measures of such merchandise, with- out any respect to the weights or measures of the United States. (463.) 1840. Sec. 2838. All invoices of merchandise subject to a duty ad valorem shall be made out in the currenc}^ of the place or country from whence the im- portation shall be made, and shall contain a true statement of the actual cost of such merchandise, in such foreign currency or currencies, without any respect to the value of the coins of the United States, or of foreign coins, by law made current within the United States, in such foreign place or country. (12.) 1841. Sec. 2839. If any merchandise, of which entry has been made in the office of a collector, is not invoiced according to the actual cost thereof at the place of exportation, with design to evade payment of dut^, all such merchan- dise, or the value thereof, to be recovered of the person making entry, shall be forfeited.f 1842. Sec. 2852. When any merchandise is admitted to an entry upon in- voice, the collector of the port in which the same is entered shall certify the same under his official seal ; and no other evidence of the value of such mer- chandise shall be admitted on the part of the owner thereof, in any court of the United States, except in corroboration of such entry.J 1843. Sec. 2853. All invoices of merchandise imported from any foreign country shall be made in triplicate, and signed by the person owning or ship- ping such merchandise, if the same has actually been purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than b}^ purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner. (310.) 1844. S,ec. 2854. All such invoices shall, at or before the shipment of the merchandise, be produced to the consul, vice-consul, or commercial agent of the United States nearest the place of shipment, for the use of the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects true; that it contains, if the merchandise mentioned therein is subject to ad valorem duty, and was obtained by purchase, a true and full Btatement of the time when and the place where the same was purchased, and Act of March 22, 1799, ch. 22, § 46. 1 Stat. 662. Act of March 2, 1799, ch. 22, 2 66. 1 Stat. 677. Act of March 1, 1823, ch. 21, § 23. 3 Stat. 737. DIGEST OF STATUTES 43 the actual cost thereof, and of all charges thereon ; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have actually' been allowed thereon; and when obtained in any other manner than b}' pur- chase, the actual market-value thereof at the time and place when and where the same was procured or manufactured ; and, if subject to specific dut^', the actual quantity thereof; and that no ditferent invoice of the merchandise, men- tioned in the invoice so produced, has been or will be furnished to any one. If the merchandise was actuall}^ purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is the currency which was actuallj' paid for the merchandise by the purchaser. (310.) 1845. Sec. 2855. The person so producing such invoice shall at the same time declare to such consul, vice-consul, or commercial agent the port in the United States at which it is intended to make entry of merchandise; where- upon the consul, vice-consul, or commercial agent shall indorse upon each of the triplicates a certificate, under his hand and official seal, stating that the invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the mer- chandise therein mentioned. The consul, vice-consul, or commercial agent shall then deliver to the person producing the same, one of the triplicates, to be used in making entry of the merchandise ; shall file another in his oflice, to be there carefuU}^ preserved ; and shall, as soon as practicable, transmit the re- maining one to the collector of the port of the United States at which it shall be declared to be the intention to make entry of the merchandise. (310.) 1846. Sec. 2856. In case of merchandise imported from a foreign country adjacent to the United States, the declaration in the two preceding sections required, ma}' be made to, and the certificate indorsed by, the consul, vice- consul, or commercial agent at or nearest to the port of clearance for the United States.* 1847. Sec. 2857. Whenever, from a change of the destination of any mer- chandise, after the production of the invoice thereof to the consul, vice-consul, or commercial agent, or from other cause, the triplicate transmitted to the col- lector of the port to which such merchandise was originally destined, is not received at the port where the same actually arrives, and where it is desired to make entry thereof, the merchandise ma}^ be admitted to an entry on the exe- cution by the owner, consignee, or agent, of a bond, with suflScient 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 inv^oice has been produced, to trans- mit to such collector a certified copy thereof; and such consul, vice-consul, or commercial agent shall transmit the same accordingly without delay ; and the duty shall not be finally liquidated until such triplicate, or a certified copy thereof, shall have been received. Such liquidation, however, shall not be de- layed longer than eighteen months from the time of making such entry. (310.) 1848. Sec. 2858. Whenever, from accident or other cause, it has become im- practicable for the person desiring to make entry of any merchandise, to pro- duce, at the time of making such entry, any invoice thereof, as hereinbefore required, it shall be lawful for the Secretary of the Treasury to authorize the entry of such merchandise upon such terms and in accordance with such gen- eral or special regulations as he may prescribe. The Secretar}^ of the Treasury is hereby invested with the like powers of remission in cases of forfeiture arising under the foregoing provisions as in other cases of forfeiture under the revenue laws. (310, 2d Pro V.) 1849. Sec. 2859. The six preceding sections shall not apply to countries * Act of July 27, 1868, ch. 254. 15th Stat. 226. 44 DIGEST OF STATUTES. 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 un- intentional and that the importation was made in good faith, and without any purpose of defrauding or evading the revenue laws. (310, 483.) 1850. Sec. 2860. Except as allowed in the four preceding sections, no mer- chandise imported from any foreign place or country shall be admitted to an entry unless the invoice presented in all respects conforms to the requirements of sections twenty-eight hundred and fifty-three, twenty-eight hundred and fifty-four, and twenty-eight hundred and fiftj^-five, and has thereon the certifi- cate of the consul, rice-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 b3^ the person by whom the same purports to have been made, nor, unless the triplicate transmitted by the consul, vice-consul, or commercial agent to the collector has been received by him. (310.) 1851. Sec. 2861. No consular officer of the United States shall grant a cer- tificate for merchandise shipped from countries adjacent to the United States, which have passed a consulate after purchase for shipment. (815.) 1852. Sec. 2862. All consular officers are hereby authorized to require, before certifying any invoice under the provisions of the preceding sections, satisfac- tory evidence, either by the oath of the person presenting such invoices or otherwise, that such invoices are correct and true. In the exercise of the dis- cretion hereby given, the consular officers shall be governed by such general or special regulations or instructions as may from time to time be established or given by tlie Secretary of State.* 1853. Sec. 2863. All consuls and commercial agents of the United States having any knowledge or belief of any case or practice of any person who obtains verification of any invoice whereby the revenue of the United States is or may be defrauded, shall report tlie facts to the collector of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury. (304.) 1854. Sec. 2864. If any owner, consignee, or agent of any merchandise shall knowingly make, or attempt to make, an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul, or commercial agent, or of any invoice which does not contain a true statement of all the particulars liere- inbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, such merchandise, or the value thereof, shall be forfeited. (310, 2199.) 1855. Sec. 2865. Every person who make? out or passes, or attempts to pass, through the custom-house any false, forged, or fraudulent invoice, or who shall aid or abet in making or passing such false, forged, or fraudulent invoice, shall be deemed guilty of a misdemeanor, punishable by a fine of not more than five thousand dollars, or by imprisonment for not more than two years, or both in the discretion of the court.f (See amendment, post, 2238.) 1856. Sec. 2866. From the date of the President's proclamation declaring that he has evidence that the Imperial Parliament of Great Britain, the Parlia- ment of Canada, and the legislature of Prince Edward's Island have passed laws on their part to give effect 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 conditions of article thirty-third of said treaty, all goods, wares, or merchandise arriving at » Act of March 3, 1865, ch. 111. 13th Stat. 532. t Act of August 30, 1842, ch. 270, g 19. 6th Stat. 565. DIGEST OF STATUTES. 45 the ports of New York, Boston, and Portland, and any other ports in the United States which liave been, or may from time to time be, specially desig- nated by the President of the United States and destined for Her Britannic Majesty's possessions in North America, may be entered at the proper custom- house and conveyed in transit, without the pa3^ment of duties, through the territory of the United States, under such rules, regulations, and conditions for the protection of the revenue as the Secretary of the Treasury may, from time to time, prescribe; and, under like rules, regulations, and conditions, goods, wares, or merchandise may be conveyed in transit, without the payment of duties, from such possessions, through the territory of the United States, for export from the said ports of the United States. (820.) CHAPTER FIVE. UNLADING. 1857. Sec. 2885. The officers of inspection of any port where distilled spirits or wines shall be landed, shall, upon the landing thereof, and as soon as the casks, vessels, and cases containing the same shall be inspected, gauged, or measured, brand or otherwise mark in durable characters, the several casks, vessels, and cases containing the same, and the marks shall express the number of casks, vessels, or cases, whether of spirits or wines, marked b}' each officer respectively, in each year, in progressive numbers for each of the articles ; also the port of importation, the name of the vessel, and the surname of the master; also each kind of spirits or wines, for which different rates of duty are or shall be imposed, the number of gallons in each cask or case, and the rate of proof if spirits ; also the name of the surveyor or chief officer of inspection for the port, and the date of importation ; of all which particulars the chief officers of inspection shall keep fair and correct accounts, in books to be provided for that purpose. (2, 18, 19, 476, 496.) 1858. Sec. 2886. On the sale of any cask, vessel, or case, which has been or shall be marked as containing distilled spirits or wines, and which has been emptied of its contents, and prior to the delivery thereof to the purchaser, or any removal thereof, the marks and numbers, which shall have been set thereon, by or under the direction of any officer of inspection, shall be defaced and obliterated in the presence of some officer of inspection or of the customs, who shall, on due notice being given, attend for that purpose, at which time the certificate which ought to accompany such chest, vessel, or case, shall also be- returned and cancelled. Every person who shall obliterate, counterfeit, alter^ or deface any mark or number placed by an officer of inspection upon any cask, vessel, or case, containing distilled spirits or wines, or any certificate thereof; or who shall sell or in any way alienate or remove any cask, vessel, or case, which has been emptied of its contents, before the marks and numbers,, set thereon pursuant to the provisions of the preceding section, shall have been defaced or obliterated, in presence of an officer of inspection ; or who shall neglect or refuse to deliver the certificate issued to accompany the cask,, chest, vessel, or case, of which the marks and numbers shall have been defaced or obliterated in manner aforesaid, on being thereto required by an officer of inspection or of the customs, shall for every such ofleuce be liable to a penalty of one hundred dollars, with costs of suit. (2, 19, 476, 496.) 1859. Sec. 2895. Whenever any Spanish vessel shall, arrive in distress, in any port of the United States, having been damaged oii the coasts or within the limits of the United States, and her cargo shall have been ualaden, in coDr 46 DIGEST OF STATUTES. formity with tJe provisions of the four preceding sections, the cargo, or any part thereof, may, if the vessel should be condemned as not seaworth}', or be deemed incapable of performing her original voyage, afterward be reladen on board any other vessel under the inspection of the officer who superintended the landing thereof, or other proper person. No duties, charges, or fees what- ever, shall be paid on such part of the cargo as may be reladen and carried awa}^ either in the vessel in which it was originally imported, or in any other.* 1860. Sec. 2898. In estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, the collector, if he sees fit, or the collector and naval officer, if any, if they see fit, ma}', with the con- sent of the consignees, estimate the tare according to such invoice ; but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may 'from time to time prescribe; but in no case shall there be any allowance for draught. (302.)| CHAPTER SIX. APPRAISAL. 1861. Sec. 2899. No merchandise liable to be inspected or appraised shall be delivered from the custody of the officers of the customs, until the same has been inspected or appraised, or until the packages sent to be inspected or ap- praised shall be found correctly and fairly invoiced and put up, and so reported to the collector. The collector may, however, at the request of the owner, importer, consignee, or agent, take bonds, with approved security, in double the estimated value of such merchandise, conditioned that it shall be delivered to the order of the collector, at any time within ten daj-s after the package sent to the public stores has been appraised and reported to the collector. If in the meantime any package shall be opened, without the consent of the collector or surveyor given in writing, and then in the presence of one of the inspectors of the customs, or if the package is not delivered to the order of the collector, according to the condition of the bond, the bond shall, in either case, be for- feited.J: 1862. Sec. 2900. The owner, consignee, or agent of any merchandise which has been actually purchased, or procured otherwise than by purchase, at the time, a^d not afterward, when he shall produce his original invoice to the col- lector and make and verify his written entry of his merchandise, may make such addition in the entry to the cost or value given in the invoice as in 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 wholesale price to be appraised ; and if such appraised value shall exceed by ten per centum or more the value so declared in the entry, then, in addition to the duties imposed by law on the same, there 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 less than the invoice or entered value. (474.) 1863. Sec. 2901. The collector shall designate on the invoice at least one * Act of Febniary 14, 1805, ch. 15. 2(i Stat. 214. t The word here given as " draught," was "draft" in the Act of July 14, 1862 (ante, 302), and in the Act of Marcli 12, ITi'Q (ante 5). In Marriott t;.^ Briine {9th How., 633), it was held that this word should be "draft"," meaning dust and dirt, and not what is generally meant by "draught" or "draft." (1 Brightly, 368.) t Act of May 28, 1830, ch. 147, g 4. 4th Stat. 410. DIGEST OF STATUTES. 47 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 necessarj^ imported into such port, to be opened, examined, and appraised, and shall order the package so designated to the public stores for examination ; and if any package be found by the appraisers to contain any article not speci- fied 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 jurisdiction ; but if the appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee. Such forfeiture may, how- ever, be remitted by the Secretary of the Treasury on the production of evi- dence satisfactory to him that no fraud was intended. (22 6.) 1864. 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 ascertain, estimate, and appraise the true and actual market-value and wholesale price, any invoice or affidavit thereto to the contrary notwithstanding, of the merchandise, at the time of exportation, and in the principal markets of the country whence the same has been imported 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 havQ been at the time of exportation, and place whence the same was imported into the United States, of as great value as if the same had been entirely finished.* 1865. Sec. 2903. The President may cause to be established fit and proper regulations for estimating the duties on merchandise imported into the United States, in respect to which the original cost shall be exhibited in a depreciated currency, issued and circulated under authority of any foreign government.f 1866. Sec. 2904. When the dut}^ 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 ex- portation, the duty shall be estimated and collected upon the value on the day of actual shipment, whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul, commercial agent, or other legally authorized deputy. (172.) 1867. 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 produced, 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.* 1868. Sec. 2906. When an ad-valorem rate of duty is imposed on any imported merchandise, or when the duty imposed shall be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified quantity or parcel of such merchandise, the collector within whose district the same shall be imported or entered shall cause the actual market-value, or whole- sale price thereof, at the period of the exportation to the United States, in the ♦ Act of August 30, 1342, ch. 270, § 16. 5th Stat. 563. t Act of March 2, 179f9, ch* 22, § 61, Proviso. 1st Stat. 673. 48 DIGEST OF STATUTES. principal markets of the country from whicli the same has beer, imported, to be appraised, and such appraised value shall be considered the value upon which duty shall be assessed, (474.) 1869. Sec. 2907. In determining the dutiable value of merchandise, there shall be added to the cost, or to the actual wholesale price or general market- value at the time of exportation in the principal markets of the country from whence the same has been imported into the United States, the cost of trans- portation, shipment, and transshipment, with all the expenses included, from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States ; the value of th^ sack, box, or covering of any kind in which such merchandise is contained ; commission at the usual rates, but in no case less than two and a half per cen- tum ; and brokerage, export duty, and all other actual or usual charges for put- ting up, preparing, and packing for transportation or shipment. All charges of a general character incurred in the purchase of a general invoice shall be distributed pro rata among all parts of such invoice ; and every part thereof charged with duties based on value shall be advanced according to its propor- tion, and all wines or other articles paying specific duty by grades shall be graded and pay dut}' according to the actual value so determined. (516.) 1870. Sec. 2908. All additions made to the entered value of merchandise for charges shall be regarded as part of the actual value of such merchandise, and if such addition shall exceed by ten per centum the value declared in the entry, in addition to the duties imposed by law, there shall be collected a duty of twenty per centum on such value. But nothing contained in this and the pre- ceding section shall apply to long combing or carpet wools costing twelve cents or less per pound, unless the charges so added shall carry the cost above twelve cents per pound, in which case one cent per pound duty shall be added (516, Provisos) : Provided^ That this and the preceding section shall not be construed as impairing the provisions relating to duties on the several classes of imported wools, contained in Section 2504 under Schedule L. 1871. Sec. 2909. [Where the actual value to be appraised, estimated, and ascer- tained as hereinbefore stated, of any merchandise imported into the United States, and subject to any ad-valorem duty, or whereon the duty is regulated by or directed to be imposed or levied on the value of the square yard, or other parcel or quantity thereof, shall exceed by ten per centum or more the invoice value, then, in addition to the duty imposed by law on the same, there shall be levied and collected on such mer- chandise twenty per centum of the duty imposed on the same, when fairly invoiced. ] (21, last Proviso, and 459 and 516. Kepealed, post, 2239.) 1872. 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. (176.) 1873. Sec. 2911. Whenever articles composed wholly, or in part, of wool or cotton, of similar kind, but different quality, are found, in the same package, charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article contained in such package, and so charged, as the average value of the whole.* 1874. 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; yate of duty to which it shall be subjected, at the average aggregate value of the contents of the bale, bag, or package ; and when bales of different qualities^ are embraced in the same invoice at the same prices whereby the average price^ shall be reduced more than ten per centum below the value of the bale of the- best quality, the value of the whole shall be appraised according to the value of the bale of the best quality ; and no bale, bag, or package shall be liable to » Act of July 14, 1832, ch. 227, § 13. 4th Stat. 593. DIGEST OF STATUTES. 49 a less rate of duty in consequence of being invoiced with wool of loner value. (531, 2d Proviso.) 1875. Sec. 2913. In the appraisement of kid and all other gloves imported into the United States there shall be no discrimination in determining by ap- praisement the foreign market-vahie of such goods, whether protected by trade- mark or not; and in no case shall gloves so protected by trade-mark be ap- praised 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. (829.) 1876. Sec. 2914. The standard by which the color and grades of sugar are to be regulated, shall be selected and furnished to the collectors of such ports of entry as may be necessary by the Secretary of the Treasur}-, from time to time, and in such manner as he may deem expedient. (326, Proviso.) 1877. Sec. 2915. The Secretarj^of the Treasury shall, by regulation, 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 in casks or boxes shall be marked distinctly by the custom-house weigher, by scoring the figures indelibly on each package. (680, Proviso.) 1878. Sec. 2916. For the purpose of carrying into effect the classification of wool and hair of animals, prescribed by Schedule L, Title " Duties upon Im- ports," a sufficient number of distinctive samples of the various kinds of wool or hair 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. (530.) 1879. Sec. 2917. 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. (784.) 1880. Sec. 2918. The Secretary of the Treasury may, under the direction of the President, adopt such hydrometer as he may deem best calculated to pro- mote the public interest for the purpose of ascertaining the proof of liquors ; and, after such adoption, the duties imposed by law upon distilled spirits shall be collected according to the proof ascertained by any hydrometer so adopted.* 1881. Sec. 2919. For the purpose of estimating the duties on importations of grain, the number of bushels shall be ascertained by weight, instead of by measuring ; and sixty pounds of wheat, fifty-six pounds of corn, fifty-six pounds of rye, forty-eight pounds of barley, thirty-two pounds of oats, sixty pounds of pease, and fort^^-two pounds of buckwheat, avoirdupois weight, shall respec- tively be estimated as a bushel. (492.) 1882. Sec. 2920. In all cases in which the invoice or entry does not contain the weight, or quantity, or measure of merchandise, now weighed, or measured, or gauged, the same shall be weighed, gauged, or measured at the expense of the owner, agent, or consignee. 1883. Sec. 2921. If, on the opening of any package, a deficiency of any ar- ticle shall be found, on examination by the ajipraisers, the same shall be certi- fied to the collector on the invoice, and an allowance for the same be made in estimating the duties. (226, last Prov.) 1884. Sec. 2922. The appraisers, or the collector and naval officer, as the case may be, may call before them and examine upon oath, any own-er, importer, consignee, or other person, touching any matter or thing which they may deem * Act of January 12, 1825, ch. 4. 4th Stat. 79. 4 50 DIGEST OF STATUTES. material in ascertaining the true market-value or wholesale price of any mer chandise imported, and require the production, on oath, to tlie collector or to any permanent appraiser, of any letters, accounts, or invoices, in his possession relating to the same. All testimony in writing, or depositions, 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. (21.) 1885. Sec. 2923. If any person so called shall neglect or refuse to attend, or shall decline to answer, or shall, if required, refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by 'dn appraiser or collector and naval officer, he shall be liable to a penalty of one hundred dollars; and if such person be the owner, importer, or consignee, the appraisement which the appraisers, or col- lector and naval officer, where there are no legal appraisers, may make of the merchandise shall be final and conclusive. (21.) 1886. Sec. 2924. Any person who shall willfully and corruptly swear falsely on an examination before any appraiser, or collector and naval officer, shall be deemed guilty of perjury ; and if he is the owner, importer, or consignee, the merchandise shall be forfeited. (21.) 1887. Sec. 2925. Whenever, in the opinion of the Secretary of the Treasury, it may be necessary in order to carr}^ into full effect the laws for the collection of the revenue, he may authorize the collector of any district into which mer- chandise, subject to duty, ma}" be imported, to require the owner, importer, or consignee of such merchandise, to give bond, in a sum not exceeding the value of such merchandise, that he will produce or cause to be produced, within a reasonable time, to be fixed by the Secretary, such proof as the Secretary may deem necessar}', 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 manu- facture, oi» rate of duty, to which such merchandise is justly liable.* 1888. Sec. 2926. All merchandise, of which incomplete entry has been made, or an entry without the specification of particulars, either for want of the original invoice, or for an}^ other cause, or which has received damage during the voyage, shall be conveyed to some warehouse or storehouse, to be desig- nated by the collector, in the parcels or packages containing the same, there to remain with due and reasonable care, at the expense and risk of the owner or consignee, under the care of some proper officer, until the particulars, cost, or value, as the case may require, shall have been ascertained either by the exhi- bition of the original invoice thereof, or by appraisement, at the option of the owner, importer, or consignee ; and until the duties thereon shall have been paid, or secured to be paid, and a permit granted by the collector for the de- livery thereof (4.) 1889. Sec. 2927. In respect to articles that have been damaged during the voyage, whether subject to a dut}'- ad-valorem, or chargeable 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 rateof")" 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. (4, page 6.) * Act of May 28, 1830, ch. 147, ? 8. 4th Stat. 411 . t The word "or" in the original section of the Act of 1799 (Sec. 52), was erroneously changed to "qf" lA the " Revised Statutes," from which the above is copied. DIGEST OF STATUTES. 51 1890. Sec. 2928. Before any merchandise which may be taken from any wreck shall be admitted to an entry, the same shall be appraised ; and the same proceedings shall be ordered and executed in all cases where a reduction of duties shall be claimed on account of damage which any mercliandise 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 entitled to the privileges of appeal as provided for in this title, (li c.) 1891. Sec. 2929. The principal appraisers sliall revise and correct the report of the assistant appraisers as they may judge proper, and report to the col- lector their decision thereon. If the collector deems any appraisement of goods too low, he may order a reappraisement, either by the principal ap- praisers, or by three merchants designated by him for that purpose, who shall be citizens of the United States ; and may cause the duties to be charged accordingly. =*" 1892. Sec. 2930. If the importer, owner, agent, or consignee, of any mer- chandise shall be dissatisfied with the appraisement, and shall have complied with the foregoing requisitions, he may forthwith give notice to the collector, in writing, of such dissatisfaction ; on the receipt of which the collector shall select one discreet and experienced merchant to be associated with one of the general appraisers wherever practicable, or two discreet and experienced mer- chants, citizens of the United States, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions ; and if they shall disagree, the collector shall decide between them ; and the appraisement thus determined shall be final, and deemed to be the true value, and the duties shall be levied thereon accordingly (21, 1st Prov.) 1893. Sec. 2931. On the entry of any vessel, or of any merchandise, the decision of the collector of customs at tlie port of importation 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 ton- nage, or the owner, importer, consignee, or agent of the merchandise, in the case of duties levied on merchandise, or the costs and charges thereon, shall, within ten days after the ascertainment and liquidation of the duties by the proper officers of the customs, as well in cases of merchandise entered in bond as for consumption, give notice in writing to the collector on each entry, if dissatisfied with his decision, setting forth therein, distinctly and specifically, the grounds of his objection thereto, and shall within thirty days after the dale of such ascertainment and liquidation, appeal therefrom to the Secretary of the Treasury. The decision of the Secretar}^ on such appeal shall be final and conclusive ; and such vessel, or merchandise, or costs and charges, shall be liable to duty accordingl3% unless suit shall be brought within ninety days after the decision of the Secretary of the Treasury on such appeal for any duties which shall have been paid before the date of such decision on such vessel, or on such merchandise, or costs or charges, or witliin ninety days after the pay- ment of duties paid after the decision of the Secretary. No suit shall be main- tained in any court for the recover}^ of any duties alleged to have been errone- ously or illegally exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless the decision of the Secretary shall be delayed more than ninety days from the date of such appeal in case of an entry at any port east of the Rocky Mountains, or more than five months in case of an entry west of those mountains. (450.) 1894. Sec. 2982. The decision of the respective collectors of customs as to all fees, charges, and exactions of whatever character, other than those relating to » Act of May 28, 1830, ch. 147, § 2. 4tb Stat. 409. 52 DIGEST OF STATUTES. the rate and amount of duties to be paid on the tonnage of any vessel, or on merchandisiF^ and the dutiable costs and charges thereon, claimed by them, or by any of the othcers under them, in the performance of their official duty, shall be final and conclusive against all persons interested in such fees, charges, or exactions, unless the like notice that an appeal will be taken from such decis- ion tc the Secretary of the Treasury shall be given within ten days from the making of such decision, and unless such appeal shall actually be taken withia thirt}^ 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 recover}- 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 au}^ court for the recovery of any such fees, costs, and charges, alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Treasury shall 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 Rocky Mountains, or more than five months in case of an entry west of those mountains. (451.) 1895. Sec. 2933. All drugs, medicines, medicinal preparations, including medicinal essential oils and chemical preparations, used wholly or in part as medicine, imported from abroad, shall, before passing the custom-house, be examined and appraised, as well in reference to their quality, purit}^, and fit- ness for medical purposes, as to their value and identity specified in the in- voice. (28.) 1896. 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 atfixed to each parcel by stamp, label, or otherwise ; and all medicinal preparations imported without such names so aflflxed shall be adjudged to be forjeited. (29.) 1897. Sec. 2935. If, on examination, any drugs, medicines, medicinal prepa- rations, whether chemical or otherwise, including medicinal essential oils, are found, in the opinion of the examiner, to be so far adulterated, or in any man- ner deteriorated, as to render them inferior in strength and purity to the stand- ard established by the United States, Edinburgh, London, French, and German pharmacopoeias and dispensatories, and 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 analytical character, called for b}^ the owner or consignee, the return of the examiner shall be found erroneous, and it is declared as the result of such analysis, that the articles may properly, safely, and without danger, be used for medicinal purposes. (30.) 189-8. 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 sura as he mtiy deem suflflcient to defray such expense, shall procure some compe- tent analytical chemist possessing the confidence of the medical profession, as well as of the colleges of medicine and pharmacy, if any such institutions exist in the State in which the collection-district is situated, to make''' a careful analysis of the articles included in the return, and a report upon the same under oath. In case this 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, accord- ing to the standards referred to in the next preceding section, the entire invoice shall be passed without reservation, on payment of the customary duties. (31.) 1899. 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 paj-ment of the charges of storage, and other expenses * See amendment, post, 2240. DIGEST OF STATUTEb. 53 necessarily incurred liy the United States, and on giving a bond with sureties satisfactory to tlie collector to land the articles out of the limits of the United States, shall have the privilege of re-exporting them at an}' time within the period of six months after the report of the analysis ; but if the articles shall not be sent out of the United States within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed, and hold the owner or consignee responsible to the United States for the payment of all charges, in the same manner as if the articles had been re-exported. (31.) 1900. 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. (501.) 1901. 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 pack- ages of merchandise, and a greater number should he, or the appraiser, or any assistant appraiser, deem it necessary. When the Secretary of the 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 pro- tect the revenue, he may, by special regulation, direct a less number of pack- ages to be examined. (499.) 1902. Sec. 2940. The Secretary of the Treasury may, on the nomination of the appraiser, appoint such number of examiners at the port of New York as the Secretary may in writing determine to be necessary, to aid each of the as- sistant appraisers in the examination, inspection, and appraisement of merchan- dise. No person shall be appointed such examiner who is not, at the time of his appointment, practically and thoroughl}^ acquainted with the character, quality, and value of the article in the examii>a,t:on and appraisement of which he is to be emplo3'ed ; nor shall any such examiner enter upon the discharge o^ his duties, as such, until he shall have taken and subscribed an oath faithfully and diligently to discharge such duties. (501 b.) 1903. 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 business, or act as agent for any person engaged in such business, during the term of his appointment. (502.) 1904. Sec. 2942. All provisions relating to the duties of appraisers, or to any proceedings consequent or dependent upon the action of such 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. (504.) 1905. 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 examinations and appraisals of such or any other mer- chandise as the appraiser 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 revision, correction, and approval by the appraiser, and to be transmitted to the collector in the same manner as other appraisals. (501.) 1906. Sec. 2944. If at any time, from an increase of importation, or from any other cause, there shall be found upon the floors of the public stores in the city of New York an accumulation of merchandise awaiting appraisement, the appraiser shall, under regulations established by the Secretary of the Treasury, direct the assistant appraisers, and others associated with them in this branch of the public business, to devote time beyond the usual business hours, in each 54 DIGEST OF STATUTES. day, during daylight, to their respective duties, so that the business of appraise* ment niay be faithfully and more promptly dispatched. (505.) 1907. Sec. 2945. Any merchant who shall be chosen by the collector to make any appraisement required under any act respecting 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.* 1908. Sec. 2946. When merchandise is entered at ports where there are no appraisers, the mode hereinbefore prescribed of ascertaining the foreign value tiiereof shall be carefully observed by the revenue officers to whom is committed the estimating and collection of duties. (23.) 1909. Sec. 2947. The Secretary of the Treasury shall have authority to direct the appraisers for any collection-district to attend in any other collection-dis- trict for the purpose of appraising any merchandise imported therein. (14 b.) 1910. Sec. 2948. No portion of the additional duties provided b}' this Title shall be deemed a fine, penalty, or forfeiture, for the purpose of being dis- tributed to any officer of the customs; but the whole amount thereof, when re- ceived, shall be paid directly into the Treasury.f 1911. Sec. 2949. The Secretary of the Treasury from time to time shall establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all merchan- dise imported into the United States, and just and proper entries of such actual market-value or wholesale price thereof, and of the square 3ards, parcels, or other quantities, as the case may require, and of such actual market-value or wholesale price of each of them. (23 b.) The Secretary of the Treasury shall report all such rules and regulations, with the reasons therefor, to the then next session of Congress. 1912. 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 merchandise required by law to be made by such appraisers. Where merchandise shall be entered at ports where there are no appraisers, the certificate of the revenue officer to whom is committed the estimating and collection of duties of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise required by law to be made by such officer. (3G.) 1913. Sec. 2951. Wherever the word ^'ton'' is used in this chapter, in refer- ence to weight, it shall be construed as meaning twenty hundred-weight, each hundred-weight being one hundred and twelve pounds avoirdupois. (170) 1914. 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 exporta- tion. (176.) 1915. Sec. 2953. Nothing herein contained shall be construed to prevent the leasing or hiring of such buildings or accommodations as may be required for the use of the United States appraisers for the due examination and appraisal of imported merchandise at the ports where such officers are provided 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.| * Act of March 3, 1823, ch. 21, § 19. Sd Stat. 736. J Act of February 11, 1846, ch. 7, § 3. 9th Stat. p. 3. Act of March 28, 1854, ch. 30, g 7. DIGEST OF STATUTES. 55 CHAPTER SEVEN. THE BOND AND WAREHOUSE SYSTEM. 1916. Sec. 2954. The Secretary of the Treasury may, at his discretion, lea&a Buch 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* 1917. Sec. 2955. No leases shall be entered into by the United States for any warehouses for the storage of warehoused or unclaimed merchandise at any port where there may exist any private bonded warehouses : Provided^ That such buildings may be leased as may be required for the use of appraisers for the examination and appraisal of imported merchandise at ports where such officers are provided by law; and collectors may lease, for short periods, at any of the smaller ports, such stores as may be required for custom-house purposes, with the approval of the Secretary of the Treasury.f 1918. Sec. 2956. All warehouses hired b}- the collector, naval officer, or sur- veyor, shall be on public account, and paid for by the collector as such, and shall be appropriated exclusively to the use of receiving foreign merchandise, subject, as to the rates of storage, to regulation by the Secretary of the Treasury. J 1919. Sec. 2957. No collector or other officer of the customs shall enter into any contract or agreement for the use of any building to be thereafter erected as a public store or warehouse, and no lease of any building to be so used shall be taken for a longer period than three years, nor shall rent be paid, in whole or in part, in any case, in advance.f 1920. Sec. 2958. Cellars and vaults of stores for the storage of wines and distilled spirits onlj^, 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 tlie custom-house and the owner or proprietor of the cellars or vaults shall be placed.§ 1921. Sec. 2959. Parts of such building as shall be approved by the Secre- tary of the Treasury may be bonded for the storage of grain, under such rules, reo^ulations, and conditions as he may prescribe for the security of the revenue* (491.) 1922. Sec. 2960. Private warehouses shall be used solely for the purpose of storing warehoused merchandise, and shall be previously approved by the Sec- retary of the Treasury, and be placed in charge of a proper officer of the cus- toms, who, together with the owner and proprietor of the warehouse, shall have the joint custody of all the merchandise stored in the warehouse; and all the labor on the merchandise so stored must be performed b}' the owner or pro^ prietor of the warehouse, under the supervision of the officer of the customs ia charge of the same, at the expense of the owner or proprietor.|| 1923. Sec. 2961. Before any of the stores or cellars, owned or occupied by private individuals, siiall be used as a warehouse for merchandise imported by other merchants or importers, the owner, occupant, or lessee thereof shall ent^r * Joint Resolution of February 14, 1850, No. 4. g 1. Proviso, 9th Stat. p. 560. IAct of March 28, 1854, ch. 30, ^ 7. Act of March 3, 1841, ch. 35, g 6. 5th Stat. 432. Act of March 28, 1854, ch. 30, g 1. 2d prov., Ibid. 1st prov. 56 DIGEST OF STATUTES. into bond, in such sums and with such sureties as may be approved by the Secretary of the Treasury, exonerating and holding harmless the United States and its otilcers 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 mer- chandise 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 tbe owner or importer.* 1924. 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 conformit3^ with existing laws, may be deposited, at the option of the owner, importer, consignee, or agent, at his expense and risk, in any public warehouse owned or leased by the United States, or in the private warehouse of the im- porter, the same being used exclusively for the storage of warehoused mer- chandise of his own importation or to his consignment, or in a private ware- house used by the owner, occupant, or lessee, as a general warehouse for the storage of warehoused merchandise; such place of storage to be designated on the warehouse-entry at the time of entering such merchandise at the custom- house.f 1925. Sec. 2963. When merchandise, imported into the United States, has not been entered in pursuance of the provisions of any act regulating imports and tonnage, the same shall be deposited in the public warehouse, and shall there remain, at the expense and risk of the owner, until such invoice is pro- duced. Nothing herein contained shall be understood to prohibit the sale of such quantities of merchandise so stored as may be necessary to discharge the duties thereon, and all intervening charges, at the time or times when such duties shall become due and payable. J 1926. 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, importer, consignee, or agent, and subject at all times to their order, upon payment of the proper duties and expenses, to be ascer- tained on due entry thereof for warehousing, and to be secured by a bond of the owner, importer, or consignee, with surety to the satisfaction of the col- lector, in double the amount of the duties, and in such form as the Secretary of the Treasury shall prescribe.§ 1927. Sec. 2965. Unclaimed merchandise required by existing laws to be taken possession of by collectors of the customs may be stored in any public warehouse owned or leased by the United States, or in any private bonded warehouse authorized b}' 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 de- livery of the goods on due entry thereof by the claimant or owner; or if sold as unclaimed goods, to realize the import duties, the charges shall be paid by the collector out of the proceeds of the sale thereof before paying such proceeds into the Treasury as required by existing laws.|| » Act of March 28, 1854, ch. 30, g 3. t Ibid, g 1, p. 88. SAct of March 1, 1823, ch. 21, § 3. 3d Stat. p. 730. Act of August 6. 1846. ch. 84, g 1. Ist prov., Act of March 28, 1854, ch. 30, g 2. I DIGEST OF STATUTES. 57 1928. 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 col- lector of such port may take possession of such merchandise and deposit the eame in bonded warehouse ; and when it does not appear by the bills of lading that the merchandise so imported is to be immediately delivered, the collector of the customs may take possession of the same, and deposit it in bonded warehouse, at the request of the owner, master, or consignee of the vessel, on three days' notice to such collector after the entry of the vessel.* 1929. Sec. 2967. Merchandise imported into the port of Louisville, and des- tined for Jeffersonville, may be landed and warehoused at Jeffersonville, under the custody and control of the surveyor of the port of Louisville.f 1930. 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.J 1931. Sec. 2969. All merchandise of which the collector shall take possession under the provisions relating to the time for the discharge of a vessel's cargo shall be kept with due and reasonable care at the charge and risk of the owner.§ 1932. Sec. 2970. Any merchandise deposited in bond in any public or private bonded warehouse may be withdrawn for consumption within one year from the date of original importation on payment of the duties and charges to which it may be subject by law at the time of such withdrawal ; and after the expiration of one year from the date of original importation, and until the expiration of three years from such date, any merchandise in bond may be withdrawn for consumption on payment of the duties assessed on the original entry and charges, and an additional duty of ten per centum of the amount of such duties and charges. (479.) 1933. Sec. 2971. All merchandise which msiy be deposited in public store or bonded w^arehouse may be withdrawn by the owner for exportation to foreign countries ; or may be transshipped to any port of the Pacific or western coast of the United States at any time before the expiration of three years from the date of original importation ; such goods on 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 regu- lations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury. (307.) In computing this period of three years, if such exportation or transshipment of any merchandise shall, either for the whole or any part of the term of three years, have been prevented by reason of any order of the President, the time during which such exportation or transship- ment of such merchandise shall have been so prevented shall be excluded from the computation. II Merchandise withdrawn for exportation shall be subject only to the payment of such storage and charges as may be due thereon."! 1934. Sec. 2972. The Secretary of the Treasury, in case of any sale of any merchandise remaining in public store or bonded warehouse beyond three years, may pay to the owner, consignee, or agent of such merchandise, the proceeds thereof, after deducting duties, charges, and expenses, in conformity with the provision relating to the sale of merchandise remaining in a warehouse for more than one year (517.) 1935. Sec. 2973. If any merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, except as hereinbefore * Act of Aug. 3, 1854, ch. 196. 10th Stat. 344. t Act of September 28, 1850, ch. 79, § 10. 9th Stat. 510. t Act of March 2, 1867, eh. 178, g 3. 14th Stat. 542. I Act of March 2, 1799, ch. 22, § 56. 1st Stat. 670. ( Act of December 22, 1864, ch. 9. 13th Stat. 420. S Act of March 28, 1854, ch. 80, g 4. 58 DIGEST OF STATUTES. 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 auc- tion, 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 descriptive of such merchandise, with the appraised value affixed thereto, shall be distributed among the persons present at such sale. A reasonable opportunity shall be given before such sale, to persons desirous of purchasing, to inspect the quality of such merchandise. The proceeds of such sales, after deducting the usual rate of storage at the port in question, with all other charges and expenses, including duties, shall be paid over to the owner, importer, consignee, or agent, and proper receipts taken for the same.* 1936. Sec. 2974. The overplus, if any there be, of the proceeds of such sales, after the pa3^ment of storage, charges, expenses, and duties, remaining un- claimed for the space of ten da3^s after such sales, shall be paid by the collector into the Treasury of the United States ; and the collector shall transmit to the Treasury Department, with the overplus, a copy of the inventor}- , appraisement, and account of sales, specifying the marks, numbers, and descriptions of the packages sold, their contents, and appraised value, the name of the vessel and master in which, and of the port whence, it was imported, and the time when, and the name of the person to whom such merchandise was consigned in the manifest, and the duties and charges to which the several consignments were respectively subject; and the receipt or certificate of the collector shall exon- erate the master of any vessel in which such merchandise was imported, from all claim of the owner thereof, who shall, nevertheless, on due proof of his in- terest, be entitled to receive from the Treasury the amount of any overplus paid into the same under the provisions of this Title.f 1937. Sec. 2975. All merchandise of a perishable nature, and all gunpowder and explosive substances, except fire-crackers, deposited in any public or pri- vate bonded warehouse, shall be sold forthwith.^ 1938. Sec. 2976. Any collector of the customs is authorized, under such di- rections and regulations as may be prescribed by the Secretary of the Treasury, to sell, upon due notice, at public auction, any unclaimed merchandise depos- ited in public warehouse whenever the same may from depreciation in value, damage, leakage, or other cause, in the opinion of such collector, be likely to prove insufficient, on a sale thereof, to pay the duties, storage, and other charges if suffered to remain in public store for the period allowed by law in the casQ of unclaimed merchandise.§ 1939. Sec. 2977. Merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs at the expense and risk of the owners of such merchandise, and if exported directly from such custody to a foreign country within three years, shall be entitled to return duties. But proper evidence of such merchandise having been landed abroad shall be fur- nished to the collector by the importer, and one per centum of the duties shall be retained by the Government. (307, 2d prov.) 1940. Sec. 2978. No merchandise subject to duty shall be entered for draw- back, or exported for drawback, after it is withdrawn from the custody of the officers of the customs.|| (See amendment, post, 2241.) 1941. Sec. 2979. If the owner, importer, consignee, or agent of any mer- chandise on which the duties have not been paid, shall give to the collector sat- isfactory security that the merchandise shall be landed out of the jurisdiction Act of August 6, 1846, ch. 84, § 1. 1st prov., Ibid. 2d prov., Ibid. 4th prov., Act of March 28, 1854, ch. 30, ? 2. Act of March 3, 1849, ch. 90, § 5. 9th Stat. 3! DIGEST OF STATUTES. 59 of the United States, in the manner required by the la^s relating to exporta- tions for the benefit of drawback, the collector and naval officer, if an}-, on an entry to re-export the same, shall, upon pa3'ment of the appropriate expenses, permit the merchandise, under the inspection of the proper officers, to be shipped without the payment of any duties thereon.* 1942. Sec. 2980. No merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire package, bale, cask, or box, unless in bulk ; nor shall merchandise so imported in bulk be de- livered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treas- ury.* 1943. Sec. 2981. Whenever the collector or other chief officer of the customs of any port shall be notified in writing by the owner or consignee of any vessel or vehicle, arriving from any foreign port, of a lien for freight on any merchan- dise imported in such vessel or vehicle, and remaining in his custody, such officer may refuse the delivery of such merchandise from any public or bonded warehouse, or other place in which the same shall be deposited, until proof to his satisfaction shall be produced that the freight due thereon has been paid or secured; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien, regarding which notice has been filed, shall be forfeited to the United States and sold, the freight due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom, are paid. (524.) 1944. Sec. 2982. The privilege of purchasing supplies from the public ware- houses duty free, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privilege toward the vessels of war of the United States in its ports. (808.) 1945. Sec. 2983. In no case shall there be any abatement of the duties or allowance made for any injury, damage, deterioration, loss, or leakage sustained by any merchandise, while deposited in any public or private bonded ware- house.f 1946. Sec. 2984. The Secretary of the Treasury is hereby authorized, upon production of satisfactory proof to him of the actual industry|| [injury] or de- struction, in whole or in part, of any merchandise, by accidental fire, or other casualty, while the same remained in the custody of the officers of the customs in au}^ public or private warehouse under bond, or in the appraisers' stores undergoing appraisal, in pursuance of law or regulations of the Treasury De- partment, or while in transportation under bond from the port of entry to any other port in the United States, or while in the custody of the officers of the customs and not in bond, or while within the limits of any port of entry, and before the same have been landed under the supervision of the officers of the customs, to abate or refund, as the case may be, out of any moneys in the Treasury not otherwise appropriated, the amount of impost duties paid or ac- cruing thereupon ; and likewise to cancel any warehouse bond or bonds, or enter satisfaction thereon in whole or in part, as the case maybe. (% and 478.) 1947. Sec. 2985. Any person convicted of altering, defacing, or obliterating any mark which has been placed by any officer of the revenue on any package of warehoused merchandise shall be liable to a penalty of five hundred dollars for every such oftence.§ 1948. Sec. 2986. If any importer or proprietor of any warehoused merchan- dise, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the merchandise, except in the presence of the proper officer of the customs, acting in the execution of his dut}^, such * Act of August 6, 1^46, ch. 84, § 1. t Act of March 28, 1854, eh. 30, 1 4. 2d prov. 1 Ibid. Post, part iii. p. 90. See also ante, paragraph 478. i Act of August 6, 1846, oh. 84, g 3. 1 See amendment, post, 2242. \ 60 DIGEST OF STATUTES. importer or proprietor' shall be liable to a penalty of one thousand dollars for every such otfence. 1949. Sec. 2987. If any warehoused merchandise shall be fraudulently con- cealed in or removed from any public or private warehouse, the same shall be forfeited to the United States ; and all persons convicted of fraudulently con- cealing or removing such merchandise, or of aiding or abetting such conceal- ment or removal, shall be liable to the same penalties as are imposed for the fraudulent introduction of merchandise into the United States. 1950. Sec. 2988. The collectors of the several ports of the United States shall make quarterly reports to the Secretary of the Treasury, according to such general instructions as the Secretary may give, of all merchandise remain- ing in the warehouses of their respective ports, specifying the quantity and description of the same ; [which returns, or tables formed thereon, the Secretary of the Treasury shall forthwith cause to be published in the principal papers of the city of Washington.] (See amendment, post, 2243.) 1951. Sec. 2989. The Secretary of the Treasury may from time to time estab- lish such rules and regulations, not inconsistent with law, for the due execution of the provisions [relating to warehouses, 2144], and to secure a just account- ability under the same, as he may deem to be expedient and necessary. 1952. Sec. 2990. When any merchandise, except wine, distilled spirits, and perishable or explosive articles, or articles in bulk, imported at the ports of New York, Philadelphia, Boston, Baltimore, Portland in Maine, Port Huron, Detroit, New Orleans, Toledo, and San Francisco, shall appear by the invoice or bill of lading and by the manifest* to be consigned to and destined for either of the ports specilied in section two thousand nine hundred and ninety-seven, the collector at the port of arrival shall permit the owner, agent, or consignee to make entry thereof for warehouse or immediate transportation, in triplicate, setting forth the particulars in such entry and the route by which such mer- chandise is to be forwarded, whether by land or water. The entry having been compared with the invoice and duly sworn to, and such an examination of the merchandise having been made as will satisfy the customs officers that the same corresponds with the manifest and invoice, and the duties estimated on the value and quantity of the invoice, and on the execution of a bond as here- inafter provided, the collector shall deliver the same to be immediately trans- ported to such port of destination,! at the sole cost and risk of such owner, agent or consignee. (666.) 1953. Sec. 2991. The collector of the port shall give priority in time to the examination of merchandise imported to any of the ports of entry named in the preceding section, and designed for any port designated b}^ section two thousand nine hundred and ninety-seven, for the purpose of foi*\varding the same to its port of destination, and the examination shall not necessitate the transportation of merchandise to the warehouse or appraiser's office. Such merchandise so entered for immediate transportation shall not be subject to appraisement and liquidation of duties at the port of first arrival, but shall undergo such examination as the Secretary of the Treasury shall deem neces- sary to verify the invoice and entry, and the same examination and appraise- ment thereof shall be required and had at the port of destination as would have been required at the port of original importation if such merchandise had been entered for consumption or warehouse at such port. (666.) 1954. Sec. 2992. The bond for transportation shall be in a penal sum of at least double the invoice value of the merchandise with the duties added, and in Buch form, and with such number of sureties, not less than two, as shall be * Held, that this section should be construed to require solely, the production of the invoice as a basis for the entry of the goods, or in the absence of the invoice showing such destination, the bill of lading and mani- fest; and that if the destination of the goods be specified either by the invoice, or by the bill of lading and manifest, they should be allowed to go forward. (April 11,1872. Philadelphia. See also circular. Syn. Series, 1095.) t Transportation cannot be permitted over routes passing through foreign territory. (Feb. 23, 1872, J. D. H.) DIGEST OF STATUTES. 61 prescribed by the Secretary of the Treasury; and the sureties shall justify, by affidavit taken before the collector of customs and attached to the bond, in an amount at least double the penalty of the bond, and the collector shall certify to their sufficiency ; and the bond may be executed at the port of final destina* tion, and transmitted to the collector at the port of first arrival, by the sur- veyor. (6G7.) 1955. Sec. 2993. Merchandise so entered for transportation shall be delivered to and transported by common carriers, to be designated for this purpose by the Secretary of the Treasury, and to or hy none others; and such carriers shall be responsible to the United States as common carriers for the safe de- livery of such merchandise to the collector at the port of its destination ;* and before any such carriers shall be permitted to receive and transport any such merchandise they shall become bound to the United States in bonds of such form and amount, and with such conditions not inconsistent with law, and such security as the Secretary of the Treasury shall require.f (668.) 1956. Sec. 2994. Merchandise transported under the provisions of this Title shall be conveyed in cars, vessels, or vehicles, securely fastened with locks or seals, under the exclusive control of the officers of the customs ; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the Secretary, and at the expense of the companies respectively. Such merchandise shall not be unladen or transshipped between the ports of first arrival and final destination, unless authorized by the regulations of the Secretary of the Treasury, in cases which may arise from a difference in -the gauge of railroads, or from accidents, or from legal intervention, or from low water, ice, or other unavoidable obstruc- tion to navigation; and in no case shall there be permitted any breaking of the original packages of such merchandise. (669, 695, 699.) 1957. Sec. 2995. Merchandise so destined for immediate transportation, except the packages designated for examination, shall be transferred, under 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 ; and if transferred from the importing vessel to any bonded or other warehouse, or to any other place than such car, vessel, or vehicle, it shall be taken possession of by the collector as unclaimed, and deposited in public store, and shall not be removed from such store without entry and appraisement, as in ordinary cases. (670.) 1958. Sec. 2996. The Secretary of the Treasury may, in his discretion, and with such precaution as he shall deem proper, authorize the establishment of bonded warehouses especially and exclusively appropriated to the reception of such merchandise in cases where its immediate transfer to the transporting car, vessel, or vehicle shall be impracticable. But merchandise remaining in such warehouse more than ten days shall be deprived of the privileges of trans- portation in bond conferred by this Title, and shall be taken possession of by the collector as unclaimed, and held until regularly entered and appraised. (670.) 19o9. Sec. 2997. The privilege of transportation in bond shall extend to the ports of New York and Buff'alo, in New York; Boston, in Massachusetts; Provi- dence, in Rhode Island; Philadelphia and Pittsburgh, in Pennsylvania; Balti- more, in Maryland; Norfolk, in Virginia; Charleston, in South Carolina; Sa- vannah, in Georgia; New Orleans, in Louisiana; Portland, in Maine; Chicago, in Illinois; Cincinnati and Toledo, in Ohio; Saint Louis, in Missouri; Evans- ville, in Indiana; Milwaukee, in Wisconsin; Louisville, in Kentucky; Cleve- land, in Ohio; San Francisco, in California; Portland, in Oregon ; Memphis, in Tennessee; Mobile, in Alabama; and Detroit, in Michigan; and to importa- tions from or to Europe, and from or to Asia, or the islands adjacent thereto, via the United States. (672, 696 6, 697, and see 2200.) 1960. Sec. 2998. Any person maliciously opening, breaking, or entering, by * See S. S., 964. t See S. S., 985. 62 DIGEST OF STATUTES. any means whatever, any car, vessel, vehicle, warehouse, or package containing any such merchandise so delivered for transportation, or removing, injuring, breaking, or defacing any lock or seal placed upon such car, vessel, vehicle, warehouse, or package, or aiding, abetting, or encouraging any other person. or persons so to remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfully any merchandise therein, or in any manner to injure or defraud the United States; and any person receiving any merchandise unlaw- fully removed from any such car, vessel, or vehicle, knowing it to have been so unlawfully removed, shall be guilty of felony, and in addition to any penalties heretofore prescribed shall be punishable by imprisonment for not less than six months nor more than two years. (673 b.) 1961. 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 em- barked, with power to superintend the landing or shipping of all merchandise, passing coastwise between the ports of the United States on the Pacific and the Atlantic. It shall be their duty, under such regulations and instructions as the Secretary of the Treasury may prescribe, to guard against the perpetra- tion of frauds upon the revenue. The compensation paid to such inspectors shall not in the aggregate exceed five thousand dollars per annum.* 1962. Sec. 3000. Any merchandise, duly enH:ered for warehousing, may be withdrawn under bond, without payment of the duties, from a bonded ware- house in any collection-district, and be transported to a bonded warehouse in any other collection-district, and rewarehoused thereat ; and any such merchan- dise ma}^ be so transported to its destination wholly by land, or wholly by water, or partially by land and partially by water, over such routes as the Sec- retary of the Treasury may prescribe, and may likewise be conveyed over any foreign territory, the government of which may have, or shall by treaty stipu- lations grant, a free right of way over such territory.* 1963. Sec. 3001. The Secretary of the Treasury shall prescribe the form of the bond to be given for the transportation of merchandise from a port in one collection-district to a port in another collection-district as provided in the preceding section ; also the time for such delivery ; and for a failure to trans- port and deliver within the time limited any such bonded merchandise to the collector at the designated port, a duty of double the amount to which such merchandise would be liable shall be collected, which duty shall be secured 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 merchan- dise, the master, owner, or conductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. (806.)t (See amendment, post, 2245.) 1964. Sec. 3002. Any imported merchandise in the original packages which shall have been duly entered and bonded, in pursuance of the provisions relating to warehouses, may be withdrawn from warehouse for immediate exportation, without payment of duties, to Chihuahua, in Mexico, by the route of the Arkansas River, through Van Buren, or by the route of the Red River, through Fulton, or 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 [Point Isabel] , in thf district of Brazos de Santiago, or imported and bonded at any other port of the United States, and transported thence in bond, and duly rewarehoused at • Act of March 28, 1854, ch. 30, § 5. t Ibid, g 6, as modified Jaly 14th, 1862. See ante, paragraph 306. DIGEST OF STATUTES. 63 [Point Isabel] may be withdrawn from warehouse for immediate exportation, without pa^-ment 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 Treasur3\* (See amendments, post, 2246.) 1965. Sec. 3003. Any imported merchandise duly entered and bonded in any port of the United States may be withdrawn from warehouse without 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, [and] or San Elizario, all on the Rio Grande ; and the Secretary of the Treasury is hereby authorized to prescribe such regulations, not inconsistent with law, as he ma}^ deem proper and necessarj^, respecting the packing, marking, inspection, proof of due delivery at their foreign destinations of the imports authorized by this and the foregoing section to be exported from warehouse to ports and places in Mexico, and for the due protection in other respects of the public revenue.*}" (See post, 224T.) 1966. Sec. 3004. Imported merchandise duly entered and bonded at a port of the United States, and withdrawn from warehouse in accordance with exist- ing law, for exportation for San Fernando, 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 prescribe, as well as through the port of Lavaca.J 1967. Sec. 3005. All merchandise arriving at the ports of New York, Boston, Portland in Maine, or any other port specially designated by the Secretary of the Treasury, and destined for places in the adjacent British provinces, or arriving at the port of [Point Isabel] || in Texas, or any other port specially desig- nated by the Secretary of the Treasurj?-, 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 Treasur}^ may prescribe. (512.)§ 1968. Sec. 3006. Imported merchandise in bond, or duty paid, and products or manufactures of the United States, ma}^ with the consent of the proper authorities of the British Provinces or republic of Mexico, be transported from one port in the United States to another port therein, over the territory of such provinces or republic, by such routes, and under such rules, regulations, and. conditions as the Secretary of the Treasury may prescribe; and the merchan- dise so transported shall, upon arrival in the United States from such provinces or republic, be treated in regard to the liability to or exemption from duty, or tax, as if the transportation had taken place entirely within the limits of the United States. (513.) 1969. Sec. 3007. Railroad-cars or other vehicles laden with merchandise, sealed by a customs officer, passing, under the provisions of the preceding section and the regulations of the Secretary of the Treasury, from one port in the United States to another therein, through foreign contiguous territory, shall be exempt from the payment of any fees for receiving or certifying mani- fests thereof. (701 b.) 1970. Sec. 3008. No merchandise exported to Mexico or the British North American Provinces shall be voluntarily landed or brought into the United States; and any so landed or brought into the United States shall be forfeited; and the same proceeding shall be had for its condemnation, and the distribu- tion of the proceeds of the sales, as in other cases of forfeiture of merchandise illegally- imported. Every person concerned in the voluntary landing or bring- » Acts of March 3, 1845, ch. — , g 1. 6th Stat., 750. August 30, 1852, oh. 96, § 1, f Section 2. of last-named Act. i Act of April 80, 1872, ch. 129. I D.^troit. Port. Huron, and Duluth, desl«?aated May 15, 1875. (S. S., 2242.) I Changed to BrowusviUe, see post, 2248. 64 DIGEST OF STATUTES. ing such merchandise into the United States shall be liable to a penaltj^ of four hundred dollars.* CHAPTER EIGHT. PAYMENT. 1971. Sec. 3009. All duties upon imports shall be collected in ready money, and shall be paid in coin, ["or coin certificates"] (2249), or in United States notes payable on demand, authorized to be issued prior to the twenty-fifth day of February, eighteen hundred and sixty-two, and by law receivable in pay- ment of public dues.f 1972. Sec. 3010. All money paid to any collector of the customs, or to any person acting as such, for unascertained duties or for duties paid under protest against the rate or amount of duties charged, shall be placed to the credit of the Treasurer of the United States, and 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 collectible in any case where money is so paid. J 1973. Sec. 3011. Any person who shall have made payment under protest and in order to obtain possession of merchandise imported for him, to any collector, or person acting as collector, of an}^ money as duties, when such amount of duties was not, or was not wholl}^, authorized by law, may maintain an action in the nature of an action at law, which shall be triable by jury, to ascertain the validity of such demand and payment of duties, and to recover back any excess so paid. But no recovery shall be allowed in such action unless a protest, in writing and signed by the claimant or his agent, was made and delivered at or before the payment, setting forth distinctly and specifically the grounds of objection to the amount claimed.§ (See amendment, post, 2250.) 1974. 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 days after due notice of the appear- ance of the defendant, either in person or by attorney, serves on the defendant or his attorney a bill of particulars of the plaintiff''s demand, giving the name of the importer or importers, the description of the merchandise, and place from which imported, the name of the vessel, or means of importation, the date of the invoice, the date of the entry at the custom-house, the precise amount of duty claimed to have been exacted in excess, the date of payment of said duties, the day and year on which protest was filed against- the exaction thereof, the date of appeal thereon to the Secretary of the Treasury, and date of de- cision, if any, on such 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. (490.) 1975. Sec. 3012|. Whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained 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. (452.) * » * Act of August 30, 1852, ch. 96, § 4, !Act8 of March 2, 1833, ch. .55, {J 3. 4th Stat., 6.30 ; and of February 25, 1862, ch. 33, § 5. 12th Stat., 346. Act of March 3, 1839, ch. 82, g 2, 5th Stat., 348. Act of February 26, 1845, ch. 22. 5th Stat., 727. DIGEST OF STATUTES. 65 1976. Sec. 3013. Whenever it shall be shown to the satisfaction of the Sec- retary of the Treasury that more mone3's 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 requirements rplating 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 circum- stances 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. (514.) 1977. 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-paj^ment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties ; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse pay- ment from any purchaser at such sale in any other money than that specified in the execution. (477.) CHAPTER NINE. DRAWBACK.* 1978. Sec. 3015. A drawback of dutie^, as prescribed by law, shall be allowed and paid on all merchsDdise imported into tbe 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 propor- tion to any greater or lesser quantity, except as herein otherwise provided. 1979. Sec. 3016. No merchandise imported shall be entitled to a draw- back of the duties paid, unless the duties so paid shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the articles which were therein contained, at the time of importation, in quantity, quality, or value, necessary or unavoidable wastage or damage only excepted.f 1980. Sec. 3017. No drawback of the duties shall be allowed on merchan- dise 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 for the use of the United States by the collectors paying such drawbacks, respectively. 1981. Sec. 3018. All drugs, medicines, and chemical preparations entered for exportation and deposited in warehouse or public store, may be exported * See rates of, post, Part III., after Schedule, • t The allowance of drawback on articles nianufartiirpd of materials imported, is restricted by the pro- visions of Section 3017, Rev. Statutes. (S. S., 3506.) The limitation of fifty dollars in Section 3016, applies only to merchandise exported in the original packaj);es, without diminution or change of the articles therein con- tained, and is not applicahle to goods manufactured in the United States from imported materials, and then exported with benefit of drawback. (S. S., 3541.) 5 66 DIGEST OF STATUTES. by the owner thereof in the original package, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury. 1 982. Sec. 3019. There shall be allowed on all articles wholly manufactured of materials imported, on which duties have been paid when exported, a draw- back equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury.* Ten per centum on the amount of all drawbacks so allowed shall, however, be retained for the use of the United States by the collectors paying such drawbacks respectively. (See post, 2192 and 2206.) 1983. Sec. 3020. Where fire-arms, scales, balances, shovels, spades, axes, hatchets, hammers, plows, cultivators, mowing-machines, and reapers, manu- factured with stocks or handles made of wood grown in the United States, are exported for benefit of drawback under the preceding section, such articles shall be entitled to such drawback in all cases when the imported material exceeds one-half of the value of the material used. 1984. Sec. 3021. Eailroad-iron, partially or 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 remanufac- tured. The Secretary of the Treasury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, and weight of all such importations when again withdrawn and exported, 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.f 1985. Sec. 3022. Imported salt in bond may be used in curing fish, taken by vessels licensed to engage in the fisheries, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used in curing fish, the duties on the same shall be remitted.^ 1986. Sec. 3023. Upon all merchandise gaugeable by law, hereafter ex- ported, upon which drawback or return duty is allowed, and upon all merchan- dise gaugeable by law, withdrawn from bonded warehouses for export, there shall be collected by the collectors of the several ports ten cents per cask. 1987. Sec. 3024. Upon all weighable articles hereafter exported, upon which a drawback or return duty is allowed, and upon all weighable merchan- dise withdrawn from bonded warehouses for export, there shall be collected by the collectors of the several ports three cents per hundred pounds, to be determined by the returns of the weighers. 1988. Sec. 3025. 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. 1989. Sec 3026. There shall be a drawback on foreign saltpetre, manufac- tured into gunpowder in the United States and exported therefrom, equal in jamount to the duty paid on the foreign saltpetre from which it shall be manu- factured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more. The word " saltpetre " as used in this section shall be construed to mean the element of nitre, so used, whether it be the nitrate of potash or the nitrate of soda. Ten per centum on the amount of drawbacks so allowed shall, however, be retained * The allowance of drawback on articleg manufactured of materials imported, is restricted by the pro-, visions-af Section 3017, Rev. Statutes. (S. S., 3506.) The limitation of fifty dollars in Section 3016, applies only to merchandise exported in the original packages, without diminution or change of the articles therein con- tained, and is not applicable to goods manufactured in the United States from imported materials, and then exported with benefit of drawback. (S. S., 3541.) f See Tr. Regs., 1874, Art. 737. ■; This exemption from duty does not extend to lalt used in preserving seines with which such fish ar« caught. (S.S.,2333.> DIGEST OF STATUTES. 67 for the use of the United States by the collectors paying such drawbacks respectively. 1990. Sec. 3027 "No part of the additional or discriminating duty imposed by law on merchandise on account of its importation in foreign vessels shall be allowed to be drawback, but the whole shall be retained.* 1991. Sec. 3028. Where articles are imported in bulk they shall be ex- ported in the packages, if any, in which they were landed ; for which purpose the officer delivering the same shall return the packages they may be put into, if any, with their marks and numbers, and they shall not be entitled to draw- back, unless exported in such packages, which shall be deemed the packages of original importation, nor unless they fully agree with the return made by the officer. 1992. Sec. 3029. It shall be lawful for the exporter of any liquors in casks, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case. The filling up or change of package must, however, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port from which such liquors or unrefined sugars are intended to be ex- ported ; and the drawback on articles so filled up, or of which the packages nave been changed, shall not be allowed without such inspection. 1993. Sec. 3030. When the owner, importer, consignee, or agent, of any merchandise entitled to debenture, may wish to transfer the same into pack- ages, other than those in which the merchandise was originally imported, the collector of the port where the same may be shall permit the transfer to be made, if necessary for the safety or preservation thereof. 1994. Sec. 3031. Due notice of the wish to make such transfer, in writing, 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 superintend the transfer, and to cause the marks and numbers upon the original packages to be inscribed upon the packages into which the merchandise shall be transferred, 1995. Sec. 3032. Every importer, owner, consignee, agent, or exporter, who shall enter merchandise for importation, or for exportation, or transpor- tation from one port to another, with the right of drawback, shall deposit with the collector the original invoice of such merchandise, if not before deposited with the collector, and in that case an authenticated copy thereof, to be 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. 1996. Sec 3033. It shall be the duty of the collector to cause all merchan- dise entered for re-exportation, with the right of drawback, to be inspected, and the articles thereof compared with their respective invoices, before a per- mit shall be given for lading the same ; and where the merchandise so entered shall be found not to agree with the entry it shall be forfeited. 1997. Sec. 3034. All merchandise, subject to advalorem duty, and intended for exportation, with benefit of drawback, which shall be transported from one district to another, shall be accompanied by a copy from the invoice, of the cost thereof, certified by the collector of the district from which it may have been last reshipped, which certified copy shall be produced to the collector of the district from which such merchandise is intended to be exported ; and such merchandise, as well as all such merchandise subject to advalorem duty, as » Act of August 30, 1842, ch. 270, g 15. 5 Stat., 563. 68 DIGEST OF STATUTES. shall be exported from the district into which it may have been originally imported, shall be inspected by the appraisers at the time of exportation, in the same manner as on the importation of such merchandise ; and if the same is found not to correspond with the original invoice, the merchandise shall be subject to forfeiture. 1998. Sec. 3035. The collector shall direct the surveyor, where any, to in- spect, or cause to be inspected, the merchandise notified for exportation, and if it is found to corre8i)ond fully with the notice and proof concerning the same, the collector, together with the naval officer, if any, shall grant a per- mit for lading the same on board of the vessel named in such notice and entry. Such lading shall be performed under the suj)erintendence of the officer by whom the same has been so inspected; and the exporter shall make oath that the merchandise, so noticed for exportation, and laden on board such vessel, previous to the clearance thereof, or within ten days after such clearance, is truly intended to be exported to the place whereof notice has been given, and is not intended to be relanded within the United States; otherwise the mer- chandise shall not be entitled to the benefit of drawback. 1999. Sec. 3036. All merchandise imported into the United States, the du- ties on which have been paid, or secured to be paid, may be 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. 2000. Sec. 3037. Whenever the exporter entering any merchandise, for the benefit of drawback, shall not have completed such entry, by taking the oath or giving the bond required by the existing laws, within the period prescribed by law, but shall offer to complete the entry after the expiration of the period, the Secretary of the Treasury may, upon application to him made, by the ex- porter, setting forth the cause of his omission, under oath, and accompanied by a statement of the collector of all the circumstances attending the transac- tion within the knowledge of such collector, if he shall be satisfied that the failure to complete the entry was accidental, without any intention to evade the law or defraud the revenue, direct the entry to be completed, and the cer- tificates or debentures, as the case may be, to issue in the same manner, as if such entry has been completed within the period prescribed by the existing laws of the*United States. 2001. Sec. 3038. All debentures shall be issued and made payable to the original importer of the merchandise, entered for exportation, whenever the same shall be requested, in writing, by the exporter, and not otherwise. In respect to any merchandise, on which the duties shall have been paid prior to an entry for exportation, the debenture for the amount of the drawback of such duties shall be made payable in fifteen days, to be comj)uted from the time of signing the bond, to be given as hereinafter directed. 2002. Sec. 3039. Whenever payment of any debenture is refused by the collector of the district where it was granted, for a longer time than three days, after the same shall have become payable, such refusal to be proved in the same manner as the non-payment of a bill of exchange, the possessor or assignee of such debenture may bring suit thereupon against the person to whom it was originally granted or against any indorser thereof. 2003. Sec. 3040. Debentures shall be assignable by delivery and indorse- ment of the parties who may receive the same. 2004. Sec. 3041. Where any merchandise is exported from any other dis- trict than the one into which it was originally imported, the collector of such district, together with the naval officer thereof, where there is one, shall grant to the exporter a certificate, expressing that such merchandise was exported from such district, with the marks, numbers, and descriptions of the packages and their* contents, the names of the master and vessel in which and the port to which it was exported, and by whom, and the names of the vessel and master in which it was brought, and by whom shipped at the district from DIGEST OF STATUTES. 69 whence it came, and the amount of the drawback to which it is entitled. Such certificate shall entitle the possessor thereof to receive from the collector of the district with whom the duties on the merchandise were paid, a debenture or debentures, for the amount of the drawback expressed in the certificate, pay- able at the same time, and in like manner as is herein directed for debentures on merchandise exported from the port of original importation. 2005. Sec. 3042. The collector may refuse to grant such debenture, in case it shall appear to him that any error has arisen, or any fraud has been com- mitted ; and in case of such refusal, if the debenture claimed shall exceed one hundred dollars, it shall be the duty of the collector to represent the case to the Secretary of the Treasury, who shall determine whether such debenture shall be granted or not. In no case, moreover, of an exportation of goods shall a drawback be paid, until the duties on the importation thereof shall have been first received. 2006. Sec. 3043. Before the receipt of any debenture, in case of exportation from the district of original importation, and in case of exportation from any other district before the receipt of any such certificate, as is hereinbefore re- quired to be granted, the person applying for such debenture or certificate shall, previous to such receipt, and before the clearance of tae vessel in which the merchandise was laden for exportation, give bond, with one or more sure- ties, to the satisfaction of the collector, who is to grant such debenture or certificate, as the case may be, in a sum equal to double the amount of the sum for which such debenture or certificate is granted, conditioned that such merchandise, or any part thereof, shall not be relanded in any port within the limits'of the United States, and that the exporter shall produce, within tiie time herein limited, the proofs and certificates required of such merchandise having been delivered without such limits. 2007. Sec. 3044. All bonds which may be given for any merchandise ex- ported from the United States, and on which any drawback of duties or allow- ance shall be payable, in virtue of such exportation, shall and may be dis- charged, and not otherwise, by producing within one year from the date there- of, if the exportation be made to any port of Europe or America, or within two years, if made to any part of Asia or Africa, a certificate under the hand of the consignee at the foreign port to whom the merchandise shall have been addressed, therein particularly setting forth and describing the articles so ex- ported, their marks, numbers, description of packages, the number thereof, and their actual contents, and declaring that the same have been received by them from on board the vessel, specifying the names of the master and vessel from which they were so received ; and where such merchandise is not con- signed or addressed to any particular person at the foreign port to which the vessel is destined, or may arrive, but where the master, or other person on board such vessel may be the consignee of such merchandise, a certificate from the person to whom such merchandise may be sold or delivered, by such master or other person, shall be produced to the same effect as that required if the person receiving the same were originally intended to be the consignee thereof. 2008. 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 res- pects the landing or delivery of the merchandise, be confirmed by the oath of the master and mate, if living, or, in case of their death, by the oath of the two principal surviving ofificers 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 confirmed by the certificate of two reputable American mer- chants residing at the place, or if there are no such American merchants, then 70 DIGEST OF STATUTES. by the certificate of two reputable foreign merchants, testifying that the several facts stated in such consignee or other person's certificate, are, to their knowledge, just and true, or that such certificate is, in their opinion, worthy of full faith and credit ; and such certificate shall also be supported by the oath of the master and mate, or other principal officers of the vessel, in manner as as before prescribed. The oath of the master and mate, or other principal ofi[icers, 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. 2009. Sec. 3046. It shall be lawful for the consuls or agents of the United States, residing at the foreign ports, to demand twenty-five cents for adminis- tering each oath and one dollar for granting each certificate required by the preceding section, and if any consul or agent shall demand other or greater fees than are thus allowed, his bond shall be forfeited. 2010. 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 be- fore required are not, and cannot be, procured, the exporter shall be allowed to adduce to the collector of the port of exportation such other proofs as they may have, and as the nature of the case will admit ; which proois shall, with a statement of all the circumstances attending the transaction within the know- ledge of such collector, be transmitted to the Secretary of the Treasury, who shall have power to allow a further reasonable time for obtaining such proofs ; or if he be satisfied with the truth and validity of the proofs adduced, to direct the bond of such exporter to be canceled. If the amount of such bond shall not exceed the penal sum of two hundred dollars, the collector, with the naval officer, where there is one, and alone^ where there is none, may, pursuant to sach rules as shall be prescribed by the Secretary of the Treasury, admit such proof as may be adduced ; and if they deem the same satisfactory, cancel such bond accordingly. 2011. Sec. 3048. So much money as may be necessary for the payment of debentures or drawbacks and allowances which may be authorized and pay- able, is hereby appropriated lor that purpose out of any money in the Treasury, to be expended under the direction of the Secretary of that Department, accord- ing to the laws authorizing debentures or drawbacks and allowances. The collectors of the customs shall be the disbursing agents to pay such debentures, drawbacks, and allowances. All debenture certificates issued according to law shall be received in payment of duties at the custom-house where the same have been issued, the laws regulating drawbacks having been complied with. 2012. Sec. 3049. If any merchandise entered for exportation, with intent to drawback the duties, or to obtain any allowance given by law on the exporta- tion thereof, shall be landed within any port within the limits of the United States, all such merchandise shall be subject to seizure and forfeiture, together with the vessel from which such merchandise shall be landed, and the vessels or boats used in landing the same; and all persons concerned therein shall, upon indictment and conviction thereof, suff'er imprisonment for a term not exceeding six months. For discovery of frauds and seizure of merchandise re- landed 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 imported contrary to law. 2013. Sec. 3050. If any merchandise, of which entry shall have been made in the office of a collector, for the benefit of drawback or bounty upon expor- tation, shall be entered by a false denomination, or erroneously as to the time when and the vessel in which it was imported, or shall be found to disagree with the packages, quantities, or qualities, as they were at the time of original importation, except such disagreement as may have been occasioned by neces- sary or unavoidable wastage or damage only, and except also in cases where permission shall have been obtained according to law to alter or change the quantities or packages thereof, all such merchandise, or the value thereof to be DIGEST OF STATUTES. 71 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 mentioned or described in such entry. 2014. Sec. 3051. l^o forfeiture shall be incurred under the preceding sec- tion if it shall be made to appear to the satisfaction of the collector and naval officer of the district, if there be a naval officer, and if there be no naval officer, to the satisfaction of the collector, or of the court in which a prosecution for the forfeiture shall be had, that such false denomination, error, or disagreement happened by mistake or accident, and not from any intention to defraud the revenue. 2015. Sec. 3052. None of the provisions of this Title shall operate to pre- vent the exportation of bonded merchandise from warehouse within three 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. 2016. Sec. 3053. Any merchandise imported from the British North American provinces adjoining the United States, which shall have been duly entered and the duties thereon paid or secured according to law at either of the ports of entry in the collection-districts situated on the northern, north- eastern, and northwestern frontiers of the United States, may be transported by land or by water, or partly by land and partly by water, to any port or ports from which merchandise may be exported for benefit of drawback, and be thence exported with such privilege to any foreign country. The laws re- lating to the transportation of merchandise entitled to drawback, and the due exportation and proof of landing thereof, and all regulations which the Secre- tary of the Treasury may prescribe for the security of the revenue, must, how- ever, be complied with. 2017. Sec. 3054. Any imported merchandise, in the original packages, which shall have been duly entered and warehoused in pursuance of the pro- visions relating to warehouses, may be exported therefrom in conformity with law, and be transported, in the manner indicated, to ports in the adjoining British provinces, and become entitled to the benefits of those provisions. 2018. Sec. 3055. Merchandise imported into the United States and ex- ported from the port of Lake Ponchartrain shall be entitled to the benefit of a drawback of the duties upon exportation to any 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. 2019. Sec. 3056. Any imported merchandise w^hich has been entered, and the duties paid or secured according to law, for drawback, may be exported to the British North American provinces adjoining the United States. 2020. Sec 3057. The Secretary of the Treasury is hereby further author- ized to prescribe such rules and regulations, not inconsistent with the laws of the United States, as he may deem necessary to carry into eff'ect the provi- sions of the laws relating to drawbacks, and to prevent the illegal re-importa- tion of any merchandise which shall have been exported as herein provided. 72 DIGEST OF STATUTES. CHAPTER ELEVEN. PROVISIONS APPLYING TO COMMERCE WITH CONTIGUOUS COUNTRIES. 2021. Sec. 3095. Except into the districts hereinbefore described on the northern, northwestern, and western boundaries of the United States, adjoin- ing to the Dominion of Canada, or into the districts adjacent to Mexico, no merchandise of foreign growth or manufacture, subject to the pa3'ment of duties, shall be brought into the United States from any foreign port in any other man- ner than by sea, nor in any vessel of less than thirty tons burden, agreeably to the admeasurement directed for ascertaining the tonnage of vessels ; or landed or unladen at any other port than is directed by this Title, under the penalty of seizure and forfeiture of all such vessels, and of the merchandise imported therein, landed or unladen in any other manner. 2022. Sec. 3096. All persons may import any merchandise of which the importation shall not be entirely prohibited, into the districts which are or may be established on the northern and northwestern boundaries of the United States, in vessels or boats of any burden, and in rafts or carriages of any kind or nature whatsoever. 2023. Sec 3097. All vessels, boats, rafts, and carriages, of what kind so- ever, arriving in such districts, on the northern and northwestern frontiers, containing merchandise subject to duties, on being imported into any port of the United States, shall be reported to the collector, or other chief officer of the customs at the port of entry in the district into which it shall be so imported; and such merchandise shall be accompanied with like manifests, and like en- tries shall be made, by the persons having charge of any such vessels, boats, rafts, and carriages, and by the owners or consignees of the merchandise laden on board the same; and the powers and duties of the officers of the customs shall be exercised and discharged in the districts last mentioned, in like man- ner as is prescribed in respect to merchandise imported in vessels from the sea; and generally, all such importations shall be subject to like regulations, penalties, and forfeitures as in other districts, except as is hereinafter specially provided. 2024. Sec. 3098. The master of 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 manifest of the cargo or loading of such vessel, boat, canoe, raft, carriage, or sleigh, or of the merchandise so brought from such foreign territory, at the office of any collector or deputy collector which shall be near- est to the boundary -line, or nearest to the road or waters by -which such mer- chandise is brought ; and every such manifest shall be verified by the oath of such person delivering the same ; which oath shall be taken before such col- lector 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 mer- chandise so brought from such foreign territory. 2025. Sec 3099. If the master, or other person having charge of an}^ ves- sel, 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 merchandise so imported. 2026. Sec 3100. All merchandise, and all baggage and effects of passen- gers, and all other articles imported into the United States from any contiguous DIGEST OF STATUTES. 73 foreign country, except as hereafter provided, as well as the vessels, cars, and other vehicles and envelopes in which the same shall be imported, shall be un- laden in the presence of, and be inspected by, an inspector or other officer of the customs, at the first port of entry or custom-house in the United States where the same shall arrive ; and to [enable the proper officer thoroughly to discharge this duty, he may require the owner or his agent, or other person, having charge or possession of] any trunk, traveling-bag, or sack, valise, or other envelope, or of any closed vessel, car, or other vehicle, to open the same, or to deliver to him the proper key. 2027. Sec. 3101. If any owner, agent, or other person shall refuse or neg- lect to comply with his demands, allowed by the preceding section, the officer shall retain such trunk, traveling-bag, or sack, valise, or whatsoever it may be, and open the same, and, as soon thereafter as may be practicable, examine the contents ; and if any article subject to the payment of duty shall be found therein, the whole contents, togetlier with the envelope, shall be forfeited to the United States, and disposed of as the law provides in other similar cases. If any such dutiable merchandise or article shall be found in any such vessel, car, or other vehicle, the owner, agent, or other person in charge of which shall have refused to open the same or deliver the key as herein provided, the same, to- gether with the vessel, car, or other vehicle, shall be forfeited to the United States, and shall be held by such officer, to be disposed of as the law provides in other similar cases of forfeiture. 2028. Sec. 3102. To avoid the inspection at the first port of arrival, the owner, agent, master, or conductor of any such vessel, car, or other vehicle, or owner, agent, or other person having charge of any such merchandise, baggage, eflfects, or other articles, may apply to any officer of the United States duly au- thorized to act in the premises, to seal or close the same, under and according to the regulations hereinafter authorized, previous to their importation into the United States; which officer shall seal or close the same accordingly; where- upon the same may proceed to their port of destination without further inspec- tion. Every such vessel, car, or other vehicle, shall proceed, without unneces- sary delay, to the port of its destination, as named in the manifest of its cargo, freight, or contents, and be there inspected. Nothing contained in this section shall be construed to exempt such vessel, car, or vehicle, or its contents, from such examination as may be necessary and proper to prevent frauds upon the revenue and violations of this Title. 2029. Sec. 3103. The Secretary of the Treasury is hereby authorized and required to make such regulations, and from time to time so to change 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. 2030. 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 destina- tion thereof named in the manifest of its cargo, freight, or contents, and deliver such vessel, car, or vehicle to the proper officer of the customs, or shall dispose of the same by sale or otherwise, or shall unload the same, or any part thereof, at any other than such port, or place, or shall sell or dispose of the contents of such vessel, car, or other vehicle, or any part thereof, before such delivery, he shall be deemed guilty of felony, and on conviction thereof, before any court of competent jurisdiction, pay a fine not exceeding one thousand dollars, or shall be imprisoned for a term not exceeding five years, or both, at the discretion of the court; and such vessel, car, or other vehicle, with its contents, shall be forfeited to the United States, and may be seized wherever found within the United States, and disposed of and sold as in other cases of forfeiture. Noth- ing in this section, however, shall be construed to prevent sales of cargo, in whole or in part, prior to arrival, to be delivered as per manifest, and after due inspection. 74 DIGEST OF STATUTES. 2031. Sec. 3105. If any unauthorized person or persons shall willfully break, cut, pick, open, or remove any wire, seal, lead, lock, or other fastening or mark attached to any vessel, car, or other vehicle, crate, box, bag, bale, basket, barrel, bundle, cask, trunk, package, or parcel, or anything whatsoever, under and by virtue of this Title and regulations authorized b}' it, or an}' other law, or shall affix or attach, or any way willfully aid, assist, or encourage the affix- ing [m] or attaching, by wire or otherwise, to any vessel, car, or other vehicle, or to any crate, box, bale, barrel, bag, basket, bundle, cask, package, parcel, article, or thing of any kind, any seal, lead, metal, or anything purporting to be a seal authorized 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. 2032. Sec. 3106. Each vessel, car, or other vehicle, crate, box, bag, basket, barrel, bundle, cask, trunk, package, parcel, or other thing, with the cargo, or contents thereof, from which the wire, seal, lead, lock, or other fasten- ing or mark shall have been broken, cut, picked, opened, or removed by any such unauthorized person or persons, or to which such seal, or other thing pur- porting to be a seal, has been wrongfully attached, shall be forfeited. 2033. Sec. 3107. If any store, warehouse, or other building shall be upon or near tlie boundary-line between the United States and any foreign country, and there is reason to believe that dutiable merchandise is deposited or has been placed therein or carried through or into the same without payment of duties, and in violation of law, and the collector, deputy collector, naval officer, or surveyor of customs, shall make oath before any magistrate competent to administer the same, that he has reason to believe, and does believe, that such offense has been therein committed, such officer shall have the right to search such building and the premises belonging thereto ; and if any such merchan- dise shall be found therein, tlie same, together with such building, shall be seized, forfeited, and disposed of according to law, and the building shall be forthwith taken down or removed. 2034. Sec. 3108. Any person who shall have received or deposited in such building upon the boundary-line between the United States and any foreign country, or carried through the same, any merchandise, or shall have aided therein, in violation of law, shall be punishable by a fine of not more than ten thousand dollars, or by imprisonment for not more than two years, or by both. 2035. Sec. 3109. The master of any foreign vessel, laden or in ballast, arriv- ing in the waters of the United States from any foreign territory adjacent to the northern, northeastern, or northwestern frontiers of the United States, shall report at the office of any collector or deputy collector of the customs, which shall be nearest to the point at which such vessel may enter such waters ; and such vessel shall not proceed farther inland, either to unlade or take in cargo, without a special permit from such collector or deputy collector, issued under and in accordance with such general or special regulations as the Secretary of the Treasury may in his discretion, from time to time, prescribe. For any vio- lation of this section such vessel shall be seized and forfeited. 2036. Sec. 3110. If any merchandise shall, at any port in the United States on the northern, northeastern, or northwestern frontiers thereof, be laden upon any vessel belonging wholly or in part to a subject of a foreign country, and shall be taken thence to a foreign port to be reladen and reshipped to any other port in the United States on such frontiers, either by the same or any other vessel, foreign or American, with intent to evade the provisions relating to the transportation of merchandise from one port of the 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. 2037. Sec. 3111. If any vessel enrolled or licensed to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers DIGEST OF STATUTES. 75 of the United States shall touch at any port in the adjacent British proTinces, 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 re- port, he shall declare that the articles so specified or designated " sea-stores ^ are truly intended for the use exclusively of the vessel, and are not intended for sale, transfer, or private use. If 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 ves- sel, her apparel, tackle, and furniture, shall be forfeited. 2038. 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 ves- sel, where such sea-stores can be obtained, such articles shall be declared free of duty ; but if it shall be found that the quantity or quantities of such articles, or any part thereof so reported, are excessive, it shall be lawful for the col- lector or other officer of the customs to estimate the amount of duty on such excess, which shall be forthwith paid by the master of the vessel, on penalty of paying a sum of not less than one hundred dollars, nor more than four times the value of such excess, or such master shall be punishable by imprisonment for not less than three months, and not more than two years. 2039. Sec. 3118. 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 hereinbefore required, such articles, together with the fixtures and other mer- chandise, found in such saloon or on or about such vessel belonging to and owned by such saloon-keeper or other person interested in such saloon, shall be seized and forfeited, and such saloon-keeper or other person so purchasing and owning shall be liable to a penalty of not less than one hundred dollars and not more than five hundred, and shall be punishable by imprisonment for not less than three months, and not more than two years. 2040. Sec. 3114. The equipments,* or any part thereof, including boats, pur- chased for, or the expenses of repairs made in a foreign country upon a vessel * As to duty on equipments of vessels generaUy, the Treasury Regulations of 1857 ruled that, "although no part of the proper equipment of a vessel arriving in the United States is liable to duty, such equipment is not to comprenend more than the usual quantity of spare sails or other articles, and any redundancy becomes liable to duty, such as two sets of chains, for instance, where one set constitutes a proper equip- ment of the vessel." " If new sails or other articles procured abroad be claimed as a part of such equipment, it must be shown to the satisfaction of the collector that they are necessary , with those on board, to complete her proper equip- ment, and are intended in good faith for the exclusive use of the vessel, and to be retained for that use." " If brought into the United States for the purpose of being sold, or transferred to another vessel, or any purpose other than the use of the vessel bringing them, such sails or other articles procured abroad must be considered as merchandise, and subject either to the payment of duty or to seizure, as the facts may warrant." " Anchors, sails, and chains, imported to be used for the equipment of a vessel, are liable to duty ; and in a case where anchors and chains were bonded on importation, entered for exportation, and placed on board the vessel as a part of her equipment, it was decided by the Department that the export entry was a mani- fest evasion of the law, and that legal duties should be collected." Foreign chains imported to be left in the United States as mooring chains for a line of foreign steam- packets become liable, on being landed, to duty as " manufactures of iron." (Tr. Reg., pp. 565-6.) See also syllabus of the case of Weld v. Maxwell, 4 Bl. (J. C, as to duty on equipments under previous acts. (Note to ^ 340 ante.) The free entry of a new rudder and stem-post imported to replace those lost by a vessel entering in dis- tress was refused on the ground that "there is no provision of law authorizing such free entrj-." (May 7, 1870. N. Y. Syn. Series, 657.) Certain machinery of a vessel winter-bound in the United States, exported for repair, was held to be duti- able oil its return. (Jan. 31, 1870, Burlington. Syn. Series, 567.) Grain bags of foreign production and manufacture, which, under Department's ruling of November 28, 1871 (not published in Synopsis), are exempted from payment of duty as part of the equipment of the vessel, cannot be transferred from the vessel to which they belong to another vessel, without being first entered and subjected to the payment of duty. (January 2, 1874, N. 0., Syn. Ser., 1749.) But see also notes to 484, and Tr. Reg., 1874, Art. 472. 76 DIGEST OF STATUTES. enrolled and licensed under the laws of the United States to engage in the foreign and coasting trade on the northern, northeastern, and noilhwestern frontiers of the United States, or a, vessel intended to be employed in such trade, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad-valorem duty of fifty per centum on the cost thereof in such foreign country ; and if the owner or master of such vessel shall willfully and knowingly neglect or fail to report, make entry, and pay duties as herein required, sucti vessel, with her tackle, apparel, and furni- ture, shall be seized and forfeited. 2041. Sec. 3115. If the owner or master of such vessel shall, however, furnish good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel to enable her to reach her port of destination, then it shall be competent for the Secretary of the Treasury to remit or refund 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, froni the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon duly paid ; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited. 2042. Sec. 3116. The master of every vessel enrolled or licensed to engage in the foreio^n and coastinoj trade on the northern, northeaslern. and north- western frontiers of the United States, except canal-boats employed in navi- gating the canals within the United States, shall, before the departure of his vessel from a port in one collection-district to a port in another collection -dis- trict, present to 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 col- lector, who shall indorse thereon his certificate of clearance, retaining one for the files of his office; the other he shall deliver for the use of the master. 2043. Sec. 3117. If any vessel so enrolled or licensed shall touch at any in- termediate port in the United States, and there discharge cargo taken on board at an American port, or at such intermediate ports shall take on board cargo destined for an American port, the master of such vessel shall not be required to report such lading or unlading at such intermediate ports, but shall enter the same on his manifest obtained at the original port of departure, which he shall deliver to the collector of the port at which the unlading of the cargo is completed, within twenty-four hours after arrival, and shall subscribe and make oath as to the truth and correctness of the same. 2044. Sec. 3118. The master of any vessel so enrolled or licensed shall, be- fore departing from a port in one collection-district to a place in another col- lection-district, where there is no custom-house, file his manifest, and obtain a clearance in the same manner, and make oath to the manifest, which manifest and clearance shall be delivered to the proper officer of customs at the port at which the vessel next arrives after leaving the place of destination specified in the clearance. 2045. Sec. 3119. Nothing contained in the three preceding sections shall ex- empt masters of vessels from reporting, as now required by law, any merchan- dise destined for any foreign port. No permit shall be required for the un- lading of cargo brought from an American port. 2046. 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 DIGEST OF STATUTES. 77 purpose. The owner of every vessel whose master or manager shall neglect to comply with the provisions of this section shall be liable to a penalt}' of not less than one hundred dollars nor more than five hundred. The Secretary of the Treasury ma}^, from time to time, make such regulations as to him shall seem necessary and expedient for unloading at and clearance from Siuy port or place on such frontiers of ships or vessels at night. [And that the Secretary of the Treasury be, and he is hereby, authorized, in his discretion, to make such reg- ulations as shall enable vessels engaged in the coasting-trade between ports and places upon Lake Michigan exclusively, and laden with American productions and free merchandise only, to unlade their cargoes without previously obtain- ing a permit to unlade.] 2047. Sec. 3121. The master of any vessel with cargo, passengers, or bag- gage from any foreign, port, shall obtain a permit and comply with existing laws, before discharging or landing the same. 2048. Sec. 3122. The master of any vessel so enrolled or licensed, destined with a cargo from a place in the United States, at which there may be no cus- tom-house, to a port where there may be a custom-house, shall, within twenty- four hours after arrival at the port of destination, deliver to the proper officer of the customs a manifest, subscribed by him, setting forth the cargo laden at the place of departure, or laden or unladen at any intermediate port, or place, to the truth of which manifest he shall make oath before such officer. If the ves-. sel, however, have no cargo, the master shall not be required to deliver such manifest. 2049. Sec. 3123. Steam-tugs duly enrolled and licensed to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, when exclusivel}" 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 here- inbefore provided in similar cases for other vessels. 2050. Sec. 3124. The manifests, certificates of clearance, and oaths, provided for by the eight preceding sections, shall be in «uch form, and prepared, filled up, and executed in such manner as the Secretary of the Treasury may from time to time prescribe. 2051. Sec. 3125. If the master of any enrolled or licensed vessel shall neglect or fail to comply with any of the provisions or requirements of the nine pre- ceding sections, such master shall forfeit and pay to the United States the sura of twenty dollars for each and every failure or neglect, and for which sum the vessel shall be liable, and may be summarily proceeded against, by way of libel, in any district court of the United States. 2052. Sec. 3126. Any vessel, on being duly registered in pursuance of the laws of the United States, may engage in trade between one port in the United States and one or more ports within the same, with the privilege of touching at one or more foreign ports during the vo3'age, and land and take in thereat mer- chandise, passengers and their baggage, and letters, and mails. All such ves- sels shall be furnished by the collectors of the ports at which 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 merchan- dise as is entitled to drawback, or to the privilege of being placed in warehouse ; and the masters of all such vessels shall, on their arrival at any port of the United States from any foreign port at which such vessel may have touched, as herein provided, conform to the laws providing for the delivery of manifests of cargo and passengers taken on board at such foreign port, and all other laws regulating the report and entry of vessels from foreign ports, and be subject to all the penalties therein prescribed. 2053. Sec. 3127. Any foreign merchandise taken in at one port of the United States to be conveyed in registered vessels to any other port within the same, 78 DIGEST OF STATUTES. either under the provisions relating to warehouses, or under the laws regulating the transportation coastwise of merchandise entitled to drawback, as well as any merchandise not entitled to drawback, but on which the import duties chargeable by law shall have been duly paid, shall not become subject to any import duty by reason of the vessel in which they may arrive having touched at a foreign port during the voyage. 2054. Sec. 3128. When any merchandise shall be imported from Canada into the United States, in any steamboat on Lake Champlain, and the mercliandise shall have been duly entered, the duties thereon paid at the office of the col- lector of any district adjoining Lake Champlain, it shall be lawful to land such merchandise in the same or any other district adjoining Lake Cham- plain. 2055. Sec. 3129. The Secretary of the Treasury, with the approbation of the President, provided the latter shall be satisfied that similar privileges are ex- tended to vessels of the United States in the colonies hereinafter mentioned, is hereby authorized, under such regulations as he may prescribe, to protect the revenue from fraud, to permit vessels laden with the products of Canada, New Brunswick, Nova Scotia, Newfoundland, and Prince Edward Island, or either of them, to lade or unlade at any port within any collection-district of the United States which he may designate ; and if any such vessel entering a port so des- ignated, to lade or unlade, shall neglect or refuse to comply with the regulations so prescribed 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. INTERNAL REVENUR CHAPTER ONE. OFFICERS OF INTERNAL REVENUE. 2056. Sec. 3140. The word "State," when used in this Title, shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out its provisions.* (See amendment, post, 2254.) CHAPTER THREE. special taxes. 2057. Sec. 3242 Every person who carries on the business of a manu- facturer of tobacco, snuff, or cigars, dealer in manufactured tobacco, dealer in leaf-tobacco, or retail dealer in leaf-tobacco, without having paid a special tax therefor, as provided by law, shall, besides being liable to the payment of the tax, be fined not more than five hundred dollars or be imprisoned not more than one year, or both, at the discretion of the court.f 2058. Sec. 3244 Sixth. Dealers in leaf-tobacco, except retail dealers in leaf-tobacco, as hereinafter defined, shall pay twenty-five dollars. Every per- son shall be rejjarded as a dealer in leaf-tobacco, whose business it is, for him- self or on commission, to sell, or offer for sale, or consign for sale on commis- • Act of June 30, 1864, ch. 173, g 182* 13th Stat., 306. f Act of June 30, 1864, ch. 173, § 73. 13th Stat, 249. DIGEST OF STATUTES. 79 Bion, leaf-tobacco ; and payment of a special tax as dealer in tobacco, niano* facturer of tobacco, manufacturer of cigars, or any other special tax, shall not exempt an^- person dealing in leaf-tobacco from the payment of the special tax therefor hereby required. But no farmer or planter shall be required to pay a special tax as a dealer in leaf-tobacco, for selling tobacco of his own production, or tobacco received by him as rent from tenants who have produced the same on his land : Provided^ That nothing in this section shall be construed to ex- empt from a special tax any farmer or planter who, by peddling or otherwise, sells leaf-tobacco at retail directly to consumers, or who sells or assigns, con- signs, transfers, or disposes of to persons other than those who have paid a special tax as leaf-dealers or manufacturers of tobacco, snuff, or cigars, or to persons purchasing leaf-tobacco for export. (792, 2270.) 2059. Dealers in leaf-tobacco shall sell only to other dealers who hare 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. (793.)* 2060. 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 dol- lars of their sales. Every person shall be regarded as a retail dealer in leaf- tobacco whose business it is to sell leaf-tobacco in quantities less than an origi- nal hogshead, case, or bale ; or who sells directly to consumers, or to persons other than dealers in leaf-tobacco, who have paid a special tax as such ; or to manufacturers of tobacco, snuff, or cigars who have paid a special tax ; or to persons who purchase in original packages for export. Retail dealers in leaf- tobacco shall also keep a book, and enter therein daily their purchases and sales, in a form and manner to be prescribed by the Commissioner of Internal Reve- nue, which book shall be open at all times for the inspection of any revenue oflacer. (794.) 2061. 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: Provided, That no manufacturer of tobacco, snuff, or cigars shall be required to pay a special tax as dealer in manufactured tobacco and cigars for selling his own products at the place of manufacture. (795.) 2062. Ninth. Manufacturers of tobacco shall each pay ten dollars. Every person whose business it is to manufacture tobacco or snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaf-tobacco, or manufactured or partially manu- factured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf-tobacco, tobacco stems, scraps, clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco. (796.) 2063. Tenth. Manufacturers of cigars shall each pay ten dollars. Every person whose business it is to make or manufacture cigars for himself, or who employs others to make or manufacture cigars, shall be regarded as a manu- facturer of cigars. No special-tax stamp shall be issued to any manufacturer of cigars until he has given the bond required by law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar-maker. Ever}' cigar-maker shall cause his name and residence to be reg- istered, without previous demand, with the collector of the district in which such cigar-maker shall be employed ; and every manufacturer of cigars employ- * See amendment, post, 2135. 80 DIGEST OF STATUTES. ing any cigar-maker who shall have neglected or refused to make such registry shall be' fined five dollars for each day that such cigar-maker so offending, by neglect or refusal to register, shall be employed by him. (797.) CHAPTER FOUR. DISTILLED SPIRITS. 2064. Sec. 3249. Proof-spirits shall be held to be that alcoholic liquor which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahren- heit. And for the prevention and detection of frauds by distillers of spirits, the Commissioner of Internal Revenue maj^ prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, or other means for ascer- taining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary ; and he may prescribe rules and regulations to secure a uniform and correct sj^stem of in- spection, weighing, marking, and gauging of spirits. (551.) 20646. Sec. 3250. In all sales of spirits a gallon shall be held to be a gallon of proof-spirits, according to the standard prescribed in the preceding section, set forth and declared for the inspection and gauging of spirits throughout the United States. (551.) CHAPTER SIX. TOBACCO AND SNUFF. 2065. Sec. 3362. All manufactured tobacco shall be put up and prepared by the man,ufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other manner : 2273.) 2066. All snuff in packages containing one, two, four, six, eight, and sixteen ounces, or in bladders and in jars containing not exceeding twenty pounds. (555, 2274.)^^ 2067. All fine-cut chewing-tobacco, and all other kinds of tobacco not other- wise provided for, in packages containing one, two, four, eight, and sixteen ounces, except that fine-cut chewing-tobacco may, at the option of the manu- tacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each. (556, 2275.) 2068. All smoking tobacco, and all cut and granulated tobacco other than fine-cut chewing, all shorts the refuse of fine-cut chewing, which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweeping[s] of tobacco, in packages containing two, four, eight, and sixteen ounces each. (557, 2276.) (See amendment, post, 2255.) 2069. All cavendish, plug, and twist tobacco in wooden packages not exceed- ing two hundred pounds net weight. (558, 2277.) 2070. And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of * Sec. 62 of Act of 1868 as amended by Act of June 6, 1872, ch. 315, g 31. 17 th Stat., 262. DIGEST OF STATUTES. 81 the manufactory, and the gross weight, the tare, and the net weigiit of the tobacco in each package: Provided^ That these limitations and descriptions of packages shall not apply to tobacco and snuff' transported in bond for expor- tation and actually exported (559): And provided further^ That fine-cut shorts, the refuse of fine-cut chewing-tobacco, refuse scraps, clippings, cuttings, and sweepings of tobacco, may be sold in bulk as material, and without tlie pay- ment of tax, by one manufacturer directly to another manufacturer, or for e5:port, under such restrictions, rules, and regulations as the Commissioner of Internal Revenue may prescribe: And provided farther^ That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuflT, and cigars, under such regulations as the Commissioner of Internal Revenue may establish.* (2278.) 20Y1. Sec. 3363. No manufactured tobacco shall be sold or offered for sale unless put up in packages and stamped as prescribed in this chapter, except at retail by retail dealers from wooden packages stamped as provided in this chapter ; and ever}^ person who sells or off'ers for sale any snuff, or any kind of manufactured tobacco, not so put up in packages and stamped, shall be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. j" 2072. Sec. 3368. Upon tobacco and snuff" manufactured and sold, or removed for consumption or use, there shall be levied and collected the following taxes : 2073. On snuff, manufactured of tobacco or any substitute for tobacco, ground, drj^, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of thirty-two cents per pound. And snuff-flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff. (552, 2269.) 2074. On all chewing and smoking tobacco, fine-cut, cavendish, plug, or twist, cut or granulated, 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 sw'eetened ; and on all fine-cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of [twenty cents a pound] (553, 554, (791,2203,2269.) 2075. Sec. 3871. Whenever an}^ manufacturer of tobacco, snuff, or cigars, sells, or removes for sale or consumption, any tobacco, snuff, or cigars upon which a tax is required to be paid by stamps, without the use of the proper stamps, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon such in- formation as he can obtain, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor, and certify the same to the collector. The tax so assessed shall be in addition to the penalties im- posed by law for such sale or removal.§ 2279.) 2076. Sec. 3372. Every manufacturer of tobacco or snuff who removes, other- wise than as provided by law, or sells, without the proper stamps denoting the tax thereon, or without having paid the special tax, or given bond as required by law, any tobacco or snuff, or who makes false and fraudulent entries of manufactures or sales of tobacco or snuff', or makes false or fraudulent entries of the purchase or sales of leaf-tobacco, tobacco stems, or other material, or who atSxes any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp, required by law, or any stamp required by law which has been previously used, to any box or package containing any tobacco or snuff, shall, * 2d and 3d provisos- are amendments under act of June 6^ 1872, ch. 315, § 31. 17th Stat., 253. iActofJuly20, 1808, ch. 186, 3 78. 15th Stat., 159; Actof June6, 1872, ch. 315, §31. 17th Stat., 250. Act of June 6, 1872, ch. 315, g 31, IT 10, amending § 60 of the act of 1868, 17th Stat., 252, as modified bf Aet 0fDecemher24, l&73,ch.l3,§2. Ibid. 402. 82 DIGEST OF STATUTES. in addition to the penalties elsewhere provided by law for such offences, forfeit to the United States all the raw material and manufactured or partly manufac- tured tobacco and snuff, and all machinery, tools, implements, apparatus, fix- tures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere. (560.) 2077. Sec. 3373. The absence of the proper stamp on any package of manu- factured tobacco or snuff shall be notice to all persons that the tax has not been paid thereon, and shall be prima-facie evidence of the non-payment therecff. And such tobacco or snuff shall be forfeited to the United States. (561.) 2078. Sec. 3374. Every person who removes from any manufactory, or from any place where tobacco or snuff is made, any manufactured tobacco or snuff without the same being put up in proper packages, or without the proper stamp for the amount of tax thereon being affixed and cancelled, as required by law ; or, if the same be intended for export, without the proper export stamp being affixed ; or who uses, sells, or offers for sale, or has in possession, except in the manufactory, or while in transfer under bond or a collector's permit, from any manufactory, store, or warehouse, to a vessel for exportation* to a foreign country, any manufactured tobacco or snuff, without proper stamps for the amount of tax thereon being affixed and cancelled ; or who sells, or offers for sale, for consumption in the United States, or uses, or has in possession, except in the manufactory, or while in transfer, under bond or a collector's permit, from any manufactory, store, or warehouse, to a vessel for exportation to a foreign country, any manufactured tobacco or snuff on which only the stamp marking the same for export has been affixed, shall for each such offence, respectively, be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. (562, 799.) 2079. Sec. 3375. Every person who affixes to any packas^e containing tobacco or snuff any false, forged, fraudulent, spurious, or counterfeit stamp, or a stamp which has been before used, shall be deemed guilty of a felony, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than two years nor more than five years. (562.) 2080. Sec. 3376. Whenever any stamped box, bag, vessel, wrapper, or 'en- velope of any kind, containing tobacco or snuff, is emptied, the stamp or stamps thereon shall be destroyed by the person in whose hands the same may be. And every person who wilfully neglects or refuses so to do shall, for each such offence, be fined fifty dollars, and imprisoned not less than ten days nor more than six months. And every person who sells or gives away, or who bu3^8 or accepts from another any such empty stamped box, bag, vessel, wrapper, or envelope of any kind, or the stamp or stamps taken from any such empty box, bag, vessel, wrapper, or envelope of any kind, shall, for each such offence, be fined one hundred dollars and imprisoned for not less than twent}- days, and not more than one year. And every manufacturer or other person who puts tobacco or snuff into any such box, bag, vessel, wrapper, or envelope, the same having been either emptied or partially emptied, or who has in his possession, or affixes to any box or other package, any stamp which has been previously used, or who sells, or offers for sale, any box or other package of tobacco, snuff, or cigars, having affixed thereto any fraudulent, spurious, imitation, or coun- terfeit stamp, or stamp that has been previously used, or sells from any such fraudulently stamped box or package, or has in his possession an}^ box or pack- age as aforesaid, knowing the same to be fraudulently stamped, shall, for each such offence, be fined not less than one hundred dollars nor more than five hundred dollars, and imprisoned for not less than one year nor more than three years. (563, 800.) 2081. Sec. 3377. All manufactured tobacco and snuff (not including cigars) imported from foreign countries shall, in addition to the import duties imposed nn the same, pay the tax imposed by law on like kinds of tobacco and snuff DIGEST OF STATUTES. 83 manufactured in the United States, and have the same stamps respectively affixed. Such stamps shall be affixed and cancelled on all such articles so im ported 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 cancelled. Such tobacco and snuff shall be put up in packages, as prescribed by law for like articles manufactured in the United States before the stamps are affixed; and the owner or importer shall be liable to all the penal provisions prescribed for manufac- turers of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing, and cancelling such stamps, other than the public stores of the United States, the collector of customs of the port where they are entered shall designate a bonded warehouse to which thej^ shall be taken, under the control of such customs officer as he may direct. And ever}'" officer of customs who permits any such articles to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed 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 j^ears. (565, 2280.) 20816. Sec. 3386. There shall be an allowance of drawback on tobacco, snuff, and cigars on which the tax has been paid by suitable stamps affixed thereto before removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascer- tained under such regulations as shall be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasur3\ Any sums found to be due under the provisions of this section shall be paid by the war- rant of the Secretary of the Treasury on the Treasurer of the United States, out of any mone}^ arising from internal duties not otherwise appropriated: Provided, That no claim for an allowance of drawback shall be entertained or allowed for a sum less than Mty dollars, nor except upon evidence satisfactory to the Commissioner of Internal Revenue that the stamps affixed to the tobacco, snuff, or cigars alleged to have been exported were totally destroyed before the shipment thereof, and that the same have been landed in a foreign countr}^ or lost at sea, and have not been relanded within the limits of the United States. (801, 2281.) CHAPTER SEVEN. CIGARS. 2082. Sec. 3387. Every person before commencing, or, if he has alreadj'- com- menced, before continuing, the manufacture of cigars, shall furnish, without previous demand therefor, to the collector of the district a statement in dupli- cate, under oath, setting forth the place, and, if in a city, the street and num- ber of the street, where the manufacture is to be carried on; and when the same are to be manufactured for, or to be sold and delivered to, any other person, the name and residence and* business or occupation of the person for whom they are to be manufactured, or to whom they are to be delivered; and shall give a bond, in conformity with the provisions of this Title, in such penal sum as the collector may require, not less than five hundred dollars, with an addi- tion of one hundred dollars for each person proposed to be employed by him in making cigars, and the sum of said bond ma}' be increased from time to time and additional sureties required, at the discretion of the collector, or under 84 DIGEST OF STATUTES. the instructions of the Commissioner of Internal Revenue. Said bond shall be conditioned, [that he shall not employ any person to manufacture cigars who has not been duly registered as a cigar-maker] (2282); that he shall not engage in any attempt, by himself or by collusion with others, to defraud the Government of any tax on his manufactures; that he shall render correctly all the returns, statements, and inventories prescribed ; that whenever he shall add to the num- ber of cigar-makers employed b^' him he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all cigars manufactured b}'^ him before he offers the same or any part thereof for sale, and before he removes any part thereof from the place of manufacture ; that he shall not knowingly sell, purchase, expose, or receive for sale, any cigars which have not been stamped as required by law; and that he shall com- ply with all the requirements of law relating to the manufacture of cigars. Every cigar-manufacturer shall obtain from the collector of the district, who is hereby required to issue the same, a certificate setting forth the number of cigar-makers for which the bond has been given, and shall keep the same posted in a conspicuous place within the manufactory; and every cigar-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as hereinbefore provided, shall be fined one hundred dollars. And every per- son who manufactures cigars of an}^ description, without first giving bond as herein required, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than five years. Cigarettes and cheroots shall be held to be cigars under the meaning of this chapter. (567, 568.) 2083. Sec. 3392. All cigars shall be packed in boxes not before used fot that purpose, containing, respectivel}", tweutj^-five, fifty, one hundred, two hun* dred and fift}"^, 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 ia new boxes as above described, or who packs in any box any cigars in excess of the number provided by law to be put in each box respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required bj^ law, shall be fined for each such offence not less than one hundred dollars nor more than one thousand dollars, and be im- prisoned not less than six months nor more than two years: Provided^ That nothijig in this section shall be construed as preventing the sale of cigars at retail by retail dealers who have paid the special tax as such from boxes packed, stamped, and branded in the manner prescribed by law. (569, 2283.) 2084. Sec. 3394. Upon cigars which shall be manufactured and sold, or re- moved for consumption or use, there shall be assessed and collected the fol- lowing taxes, to be paid by the manufacturer thereof: 2085. On cigars of all descriptions, made of tobacco or any substitute therefor, [five] dollars per thousand ; on cigarettes weighing not more than three pounds per thousand, one dollar and [fifty] cents per thousand ; on cigarettes weighing more than three pounds per thousand, [five] dollars per thousand (566, 2203.) 2086. Sec. 3395. The Commissioner of Internal Revenue shall cause to bfc prepared, for payment of the tax upon cigars, suitable stamps denoting the tax thereon. Such stamps shall be furnished to collectors requiring them, and col lectors shall, if there be any cigar-manufacturers within their respective dis tricts, keep on hand at all times a supply equal in amount to two mouths' sales thereof, and shall sell the same only to the cigar-manufacturers who have given bonds and paid the special tax, as required by law, in their districts, respeo tively, and to importers of cigars, who are required to affix the same to im- ported cigars in the custody of customs officers, and to persons required by law to affix the same to cigars on hand after the first day of April, eighteen hundred and sixty-nine. Every collector shall keep an account of the number, amount, and denominate values of the stamps sold b}^ him to each cigar-manu- facturer, and to other persons above described. (570.) DIGEST OF STATUTES. 85 2087. Sec. 3396. The Commissioner of Internal Revenue may prescribe such regulations for the inspection of cigars, cheroots, and cigarettes, and the col- lection of the tax thereon, as he may deem most effective for the prevention of frauds in the payment of such tax. (5G6.) 2088. Sec. 3397. Whenever any cigars are removed from any manufactory, or place where cigars are made, witiiout being packed in boxes as required by the provisions of this chapter, or without the proper stamp thereon denoting the tax, or without burning into each box with a branding-iron the number of the cigars contained therein, the name of the manufacturer, and the number of [the district and the State, or without properly affixing thereon and cancelling 'the stamp denoting the tax on the same, or are sold or offered for sale not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the above-described offences shall be fined for each such offence not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And every person who packs cigars in any box bearing a false or fraudulent or counterfeit stamp, or who affixes to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or internal-revenue stamp; or who buys, receives, or has in his possession any cigars on which the tax to which they are liable has not been paid, or who removes or causes to be removed from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses or permits any other person to use any stamp so re- moved, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp in- tended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years. (571, 802, 2284.) 2089. Sec. 3398. The absence of the proper revenue-stamp on any box of cigars sold, or offered for sale, or kept for sale, shall be notice to all persons that the tax has not been paid thereon, and shall be prima-facie evidence of the non-payment thereof, and such cigars shall be forfeited to the United States. (572.) 2090. Sec. 3399. Whenever cigars of any description are manufactured, in whole or in part, upon commission or shares, or the material is furnished by one party and manufactured by another, or the material is furnished or sold by one party with an understanding or agreement with another that the cigars are to be received in payment therefor, or for any part thereof, the stamps required by law shall be affixed by the actual maker before the cigars are removed from the place of manufacturing. And in case of fraud on the part of either of said parties in respect to said manufacture, or of any collusion on their part with intent to defraud the revenue, such material and cigars shall be forfeited to the United States ; and every person engaged in such fraud or collusion shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned for not less than six months nor more than three years. (573.) 2091. Sec. 3400. Every manufacturer of cigars who removes or sells any cigars without payment of the special tax as a cigar-manufacturer, or without having given bond as such, or without the proper stamps denoting the tax thereon ; or who makes false or fraudulent entries of the manufacture or sale of any cigars ; or makes false or fraudulent entries of the purchase or sale of leaf-tobacco, tobacco-stems, or other material used in the manufacture of cigars ; or who affixes any false, forged, spurious, fraudulent, or counterfeit stamp, or imitation of any stamp, required by law to any box containing any cigars, shall, in addition to the penalties elsewhere provided in this Title for such offences, forfeit to the United States all raw material and manufactured or partly manu- SQ biGEST OF STATUTES. factnred tobacco and cigars, and all machinery, tools, implements, apparatus, fixtures, boxes, barrels, and all other materials which shall be found in his pos- session, or in his manufactory, and used in his business as such manufacturer, together with his estate or interest in the building or factory, and the lot or tract of ground on which such building or factory is located, and all appurte- nances thereunto belonging. (574.) 2092. Sec. 3401. Every person who sells or offers for sale any cigars, repre^ senting the same to have been manufactured and the tax paid thereon prior to July twenty, eighteen hundred and sixty-eight, when the same were not so manufactured and the tax was not so paid, shall be liable to a penalty of five hundred dollars for each offence, and shall be deemed guilty of a misdemeanor, and shall be fined not less than five hundred dollars nor more than five thou- sand dollars, and imprisoned not less than six months nor more than three years. 2093. Sec. 3402. All cigars imported from foreign countries shall paj^, in addi- tion to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in the United States, and shall have the same stamps affixed. The stamps shall be affixed and cancelled by the owner or importer of the cigars while they are in the custody of the proper custom-house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been so affixed and cancelled, but shall be put up in boxes containing quantities as prescribed in this chapter for cigars manufactured in the United States, before the stamps are affixed.* And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufacturers of cigars manufactured in the United States. Whenever it is necessary to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and cancelling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And every oflEicer of customs who per- mits 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. (575.) 2094. Sec. 3403 Every person who sells or offers for sale any imported cigars, or cigars purporting or claimed to have been imported, not put up in packages and stamped as provided by this chapter, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. (575 b.) 2095. Sec. 3404. Every person who purchases or receives for sale any cigars which have not been branded or stamped according to law, shall be liable to a penalty of fifty dollars for each such offence. 2096. Sec. 3405. Every person who purchases or receives for sale any cigars from any manufacturer who has not paid the special tax shall be liable for each offence to a penalty of one hundred dollars, and to a forfeiture of all the said articles so purchased or received, or of the full value thereof. 2097. Sec. 3406. Whenever any stamped box containing cigars, cheroots, or cigarettes, is emptied, it shall be the duty of the person in whose hands the same is to destro}^ utterly the stamps thereon. And any person who wilfully neglects or refuses so to do shall, for each such offence, be fined not exceeding fifty dollars and imprisoned not less than ten days nor more than six months. And any person who fraudulently gives away or accepts from another, or who * In addition to the existing requirements for the cancellation of internal revenue stamps on imported cigars, it is prescribed that each stamp, at the time of delivery to the customs officer to be placed on the box, shall have the signature of the importer, and the name of the month and year, duly written thereon. (Circular, November 4, 1870, Syn. Ser., 7.51.) Customs cigar stamps should in every case, when practicable, be affixed on the cigars at the port of orig- inal entry, whether the cigars are entered for warehouse or not. The internal revenue stamps, however, which represent the tax to be paid in case the cigars are with- drawn for consumption, need not be affixed on the cigars until they are entered for consumption at the final port. (May 16, 1872, Key West. Syn. Ser., 1124.) DIGEST OF STATUTES. 87 sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped box shall for each such offence be fined not exceeding one hundred dollars and be imprisoned not more than one year. (804.) Any revenue officer may de- stroy any emptied cigar-box upon which a cigar-stamp is found. 20976. Sec. 3430 Provided^ that lucifer or friction matches and cigar lights and wax tapers may be removed from the place of manufacture for export to a foreign countr}^, without payment of tax or affixing stamps thereto, under such regulations as the Commissioner of Internal Revenue may prescribe. (2285.) CHAPTER NINE. STAMP-TAXES ON SPECIFIC OBJECTS. 2098. Sec. 3433. All medicines, preparations, compositions, perfumery, cos- metics, cordials, and other liquors manufactured wholly or in part of domestic spirits, intended for exportation, as provided by law, in order to be manufac- tured and sold or removed, without being charged with duty, and without having a stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, be made and manufactured in warehouses similarly constructed to those known and designated in Treasury regulations as bonded warehouses, class two : Provided^ That such manufacturer shall first give satis- factory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and the regulations as aforesaid, in amount not less than half of that required by the regulations of the Secretary of the Treasury from persons allowed bonded warehouses. Such goods, when manufactured in such warehouses, may be removed for exportation, under the direction of the proper officer having charge thereof, who shall be designated by the Secretary of the Treasury, without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles aforesaid, or of any of them, having such bonded warehouse as aforesaid, shall be at liberty, under such regulations as the Secretary of the Treasury may prescribe, to convey therein any materials to be used in such manufacture which are allowed by the pro- visions of law to be exported free from tax or duty, as well as the necessary materials, implements, packages, vessels, brands, and labels for the preparation, putting up, and export of the said manufactured articles; and every article so used shall be exempt from the payment of stamp and excise duty by such manu- facturer. Articles and materials (except distilled spirits) so to be used may be transferred from any bonded warehouse in which the same may be, under such regulations as the Secretary of the Treasury may prescribe, into any bonded ware- house in which such manufacture may be conducted, and may be used in such manufacture, and when so used shall be exempt from stamp-dut}' ; and the receipt of the officer in charge, as aforesaid, shall be received as a voucher for the manu- facture of such articles. Any materials imported into the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages from on shipboard, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such manufacture may be carried on, for the pur- pose of being used in such manufacture, without payment of duties thereon, and may there be used in such manufacture. No article so removed, nor any article manufactured in said bonded warehouse, shall betaken therefrom except for exportation, under the direction of the proper officer having charge thereof, as aforesaid, whose certificate, describing the articles by their marks, or other- wise, the quantity, the date of importation, and name of vessel, with such addi- tional particulars as may from time to time be required, shall be received by the collector of customs in cancellation of the bonds, or return of the amount of foreign import duties. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, and at the expense of the manufacturer. (466.) 88 DIGEST OF STATUTES. TITLE XXXytl. COINAGE, WEIGHTS, AND MEASURES. 2099. Sec. 3505. Any gold coins of the United Stales, if reduced in weight by natural abrasion not more tlian one-half of one per centum below the stand- ard weight prescribed by law, after a circulation of twenty years, as shown by the date of coinage, and at a ratable proportion for any period less than twenty years, shall be received at their nominal value by the United States Treasury and its offices, under such regulations as the Secretary of the Treasury may prescribe for the protection of the Government against fraudulent abrasion or other practices. 2100. Sec. 3511. The gold coins of the United States shall be a one-dollar piece, which, at the standard weight of twenty-five and eight-tenths grains, shall be the unit of value ; a quarter-eagle, or two and a half dollar piece ; a three- dollar piece; a half-eagle, or five-dollar piec3 ; an eagle, or ten-dollar piece; and a double-eagle, or twenty-dollar piece. And the standard weight of the gold dollar shall be twenty-five and eight-tenths grains; of the quarter-eagle, or two and a half dollar piece, sixty-four and a half grains ; of the three-dollar piece, seventy-seven and four-tenths grains; of the half-eagle, or five-dollar piece, one hundred and twenty-nine grains ; of the eagle, or ten-dollar piece, two hundred and fifty-eight grains ; of the double-eagle, or twenty-dollar piece, five hundred and sixteen grains. 2101. Sec. 3512. Any gold coins in the Treasury of the United States, when reduced in weight by natural abrasion more than one-half of one per centum below the standard weight prescribed by law, shall be recoined. 2102. Sec. 3513. The silver coins of the United States shall be a trade-dol- lar, a half-dollar, or fifty-cent piece, a quarter-dollar, or twenty-five-cent piece, a dime, or ten-cent piece ; and the weight of the trade-dollar shall be four hun- dred and tvventj^ grains troy ; the weight of the half-dollar shall be twelve grams and one-half of a gram ; the quarter-dollar and the dime shall be, re- spectively, one-half and one-fifth of the weight of said half dollar. 2103. Sec. 3514. The standard for both gold and silver coins of the United States shall be such that of one thousand parts by weight nine hundred shall be of pure metal and one hundred of alloy. The alloy of the silver coins shall be of copper. The alloy of the gold coins shall be of copper, or of copper and silver ; but the silver shall in no case exceed one-tenth of the whole alloy. [See § 5460, Rev. Stats.] 2103b. Sec. 3515. The minor coins of the United States shall be a five-cent piece, a three-cent piece, and a one-cent piece. The alloy for the five and three cent pieces shall be of copper and nickel, to be composed of three-fourths cop- per and one-fourth nickel. The alloy of the one-cent piece shall be ninety-five per centum of copper and five per centum of tin and zinc, in such proportions as shall be determined by the Director of the Mint. The weight of the piece of five cents shall be seventj^-seven and sixteen-hundredths grains troy ; of the three-cent piece, thirty grains ; and of the one-cent piece, forty-eight grains. 2104. Sec. 3516. No coins, either of gold, silver, or minor coinage, shall hereafter be issued from the Mint other than those of the denominations, stand- ards, and weights set forth in this Title. [See §§ 5457-5462, Bev. Stats,'] 2105. Sec. 3517. Upon the coins there shall be the following devices and legends : Upon one side there shall be an impression emblematic of liberty, with an inscription of the word " Liberty " and the year of the coinage, and upon the reverse shall be the figure or representation of an eagle, with the in- scriptions "United States of America" and "E Pluribus Unum," and a desig- nation of the value of the coin ; but on the gold dollar and three-dollar piece, the dime, five, three, and* one-cent piece, the figure of the eagle shall be omit- ted ; and on the reverse of the silver trade-dollar the weight and the fineness of the coin shall be inscribed. DIGEST OF STATUTES. 89 2106. Sec. 3535. In adjusting the weights of the gold coins, the following deviations shall not be exceeded in any single piece : In the double-eagle and the eagle, one-half of a grain ; in the half-eagle, the three-dollar piece, the quarter eagle, and the one-dollar piece, one-fourth of a grain. And in weigh- ing a number of pieces together, when delivered by the coiner to the superin- tendent, and by the superintendent to the depositor, the deviation from the standard weight shall not exceed one hundredth of an ounce in five thousand dollars in double-eagles, eagles, half-eagles, or quarter-eagles, in one thousand three-dollar pieces, and in one thousand one-dollar pieces. 2107. Sec. 3536. In adjusting the weight of the silver coins the following de- viations shall not be exceeded in any single piece : In the dollar, the half and quarter dollar, and in the dime, one and one-half grains. And in weighing [a] large number of pieces together, when delivered by the coiner to the superin- tendent, and by the superintendent to the depositor, the deviations from the standard weight shall not exceed two-hundredths of an ounce in one thousand dollars, half dollars, or quarter-dollars, and one-hundredth of an ounce in one thousand dimes. 2108. Sec. 3537. In adjusting the weight of the minor coins provided by this Title, there shall be no greater deviation allowed than three grains for the five- cent piece and two grains for the three and one-cent pieces. 2109. Sec. 3548. For the purpose of securing a due conformity in weight of the coins of the United States to the provisions of this Title, the brass troy- pound weight procured by the minister of-the United States at London, in the year eighteen hundred and twenty -seven, for the use of the Mint and now in the custody of the Mint at Philadelphia, shall be the standard troy pound of the Mint of the United States, conformably to which the coinage thereof shall be regulated. 2110. Sec. 3549. It shall be the duty of the Director of the Mint to procure for each mint and assay-office, to be kept safely'sthereat, a series of standard weights corresponding to the standard troy pound of the Mint of the United States, consisting of a one-pound weight and the 'requisite subdivisions and multiples thereof, from the hundredth part of a grain to twenty-five pounds. The troy weights ordinarily employed in the transactions of such mints and assay-offices shall be regulated according to the above standards at least once in every year, under the inspection of the superintendent and assayer ; and the accuracy of those used at the Mint at Philadelphia shall be tested annually, in the presence of the assay-commissioners, at the time of the annual examina- tion and test of coins. 2111. Sec. 3563. The money of account of the United States shall be ex- pressed in dollars or units, dimes or tenths, cents, or hundredths, and mills or thousandths, a dime being the tenth part of a dollar, a cent the hundredth part of a dollar, a mill the thousandth part of a dollar ; and all accounts in the public offices and all proceedings in the courts shall be kept and had in conformity to this regulation. 2112. Sec. 3564. The value of foreign coin as expressed in the monej^ of ac- count of the United States shall be that of the pure metal of such coin of stand- ard 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. 2113. Sec. 3565. In all pa^^ments 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-lialf mills, and the same rule shall be applied in apprais- ing merchandise imported where the value is, by the invoice, in sovereigns or pounds sterling, and in the construction of contracts payable in sovereigns or pounds sterling ; and this valuation shall be the par of exchange between Great Britain and the United States ; and all contracts made after the first day of January, eighteen hundred and seventy-four, based on an assumed par of ex- 90 DIGEST OF STATUTES. change 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. 2114. Sec. 3566. All foreign gold and silver coins received in payment for moneys due to the United States shall, before being issued in circulation, be coined anew. 2115. Sec. 356t. The pieces commonly known as the quarter, eighth, and sixteenth of the Spanish pillar-dollar, and of the Mexican dollar, shall be re- ceivable at the Treasury of the United States, and its several offices, and at the several post-offices and land-offices, at the rates of valuation following: the fourth of a dollar, or piece of two reals, at twenty cents ; the eighth of a dollar, or piece of one real, at ten cents ; and the sixteenth of a dollar, or half-real, at five cents. 2116. Sec. 3568. The Director of the Mint, with the approval of the Secre- tary of the Treasury, may prescribe such regulations as are necessary and proper, to secure the transmission of the coins mentioned in the preceding sec- tion to the Mint for recoinage, and the Iturn'] [return] or distribution of the proceeds thereof, when deemed expedient, and may prescribe such forms of ac- count as are appropriate and applicable to the circumstances. The expenses incident to such transmission or distribution, and of recoinage, shall be charged against the account of silver profit and loss, and the net profits, if any, shall be paid, from time to time, into the Treasury. (2259.) 2117. Sec. 8569. It shall be lawful throughout the United States of America to employ the weights and measures of the metric system ; and no contract or dealing, or pleading in any court, shall be deemed invalid or liable to objeclion because the weights or measures expressed or referred to therein are weights or measures of the metric sj'stem. 2118. Sec. 3570. The tables in the schedule hereto annexed shall be recog- nized in the construction of contracts, and in all legal proceedings, as estab- lishing, in terms of the weights and measures now in use in the United States, the equivalents of the weights and measures expressed therein in terms of the metric system ; and the tables may lawfully be used for computing, determining, and expressing in customary weights and measures the weights and measures of the metric system. \ MEASURES OF LENGTH. METRIC DENOMINATIONS AND VALUES. Myrimeter 10,000 meters. Kilometer 1,000 meters. Hectometer 100 meters. Dekameter 10 meters. Meter 1 meter. Decimeter ^ of a meter. Centimeter yj^ of a meter. Millimeter t^^W of a meter. EQUIVALENTS IN DENOMINATIONS IN USE. 6.2137 miles. 0.62137 miles, or 3280 feet and 10 inches. 328 feet and one inch. 393.7 inches. 39.37 inches. 3.937 inches. 0.3937 inches. 0.0394 inches. MEASURES OF CAPACITY. METRIC DENOMINATIONS AND VALUES. EQUIVALENTS IN DENOMINATIONS IN USE. Ifames. Number of liters. Cubic Measure. Dry Measure. Liquid or Wine Measure. 1,000 100 10 1 264.17 gallons. 26.417 gallons. 2,6417 gallons. 1.0567 quarts. 0.845 gills. 0.338 fluid oz. 0.27 fluid dr. 2 bushels, 3.35 pecks 908 quarts I iter 1 cubic decimeter 0.908 quarts Deciliter T^ of a cubic decimeter 10 f>nHip ppntiiTiftprs 6.1022 cubic inches Centiliter Milliliter 6102 cubic inches 1 cubic centimeter 061 cubic inches DIGEST OF STATUTES. 91 MEASURES OF SURFACE. METRIC DENOMINATIONS AND VALUES. EQUIVALENTS IN DENOMINATIONS IN USE. Hectare 10,000 square meters. 2.471 acres. 119.6 square yards. 1550 square inches. j^re ..'. 100 square meters. r^ntare 1 square meter. WEIGHTS. METRIC DENOMINATIONS AND VALUES. EQUIVALENTS IN DENOMI- NATIONS IN USE. Names. Number of grams. Weight of what quantity of water at maximum density. Avoirdupois Weight. Millier, or Tonneau Quintal 1,000,000 100,000 10,000 1,000 100 10 1 lo'oo 2204.6 pounds. 220.46 pounds. 22.(M6 pounds. 2.2046 pounds. 3.5274 ounces. 0.3527 ounces. 15.432 grains. 1.5432 grains. 0.1543 grains. 0.0154 grains. 1 hectoliter Myriagram Kilogram, or kilo.... 10 liters lliter 1 deciliter Gram 1 cubic centimeter ■A of a cube centimeter 10 cubic millimeters Centigram Millieram 1 cubic millimeter TITLE XLVIII. CHAPTER FOUR. DISCRIMINATING DUTIES. 2119. Sec. 4228. Upon satisfactory proof being given to the President, by the government of any foreign nation, that no discriminating duties of tonnage or imposts are imposed or levied in the ports of such nation upon vessels wholly belonging to citizens of the United States, or upon the produce, manufactures, or merchandise imported in the same from the United States or from any foreign country, the President may issue his proclamation, declaring that the foreign discriminating duties of tonnage and impost within the United States are si>spended and discontinued, so far as respects the vessels of such foreign nation, and the produce, manufactures, or merchandise imported into the United States from such foreign nation, or from any other foreign country; the sus- pension to take effect from the time of such notification being given to the Pres- ident, and to continue so long as the reciprocal exemption of vessels, belonging to citizens of the United States, and their cargoes, shall be continued, and no longer. 2120. Sec. 4229. T^o other or higher rate of duties shall be imposed or col- lected on vessels of Prussia, or of her dominions, from whencesoever coming, nor on their cargoes, howsoever composed, than are or may be payable on ves- sels of the United States, and their cargoes. 2121. Sec. 4230. The preceding section shall continue and be in force during the time that the equality for which it provides shall, in all respects, be recip- rocated in the ports of Prussia and her dominions ; and if at any time hereafter the equality shall not be reciprocated in the ports of Prussia and her domin- ions, the President may issue his proclamation, declaring that fact, and there- upon the section preceding shall cease to be in force. 2122. Sec 4231. From Spanish vessels coming from any port or place in. Spain or her colonies, where no discriminating or countervailing duties on ton- 92 DIGEST OF STATUTES. nage are levied upon vessels of the United States, or from any other port or place to and with which vessels of the United States are ordinarily permitted to go and trade, there shall be exacted in the ports of the United States no other or greater duty on tonnage than at the time may be exacted of vessels of the United States. 2123. Sec. 4232. The mail steamships employed in the mail-service between the United States and Brazil shall be exempt from all port-charses and custom- house dues at the port of departure and arrival in the United States if, and so long as, a similar immunity from port-charges and custom-house dues is granted by the government of Brazil. TITLE LXVIII. REMISSION OP FINES, PENALTIES, AND PORPEITURES. 2124. Sec. 5292. Whenever any person who shall have incurred any fine, penalty, or forfeiture, or disability, or may be interested in any vessel or mer- chandise which has become subject to any seizure, forfeiture, or disability by authority of any provisions of law for imposing or collecting any duties or taxes, or relating to registering, recording, enrolling, or licensing vessels, [and for regulating the same,] or providing for the suppression of insurrections or unlawful combinations against the United States, shall prefer his petition to the judge of the district in which such fine, penalty, or forfeiture, or disability has accrued, truly and particularly setting forth the circumstances of his case, and shall pray that the same may be mitigated or remitted, the judge shall in- quire, in a summary manner, into the circumstances of the case ; first causing reasonable notice to be given to the person claiming such fine, penalt}^ or for- feiture, and to the attorney of .the United States lor such district, that each may have an opportunity of showing cause against the mitigation or remission thereof; and shall cause the facts appearing upon such inquiry to be stated and annexed to the petition, and direct their transmission to .the Secretary of the Treasury. The Secretary shall thereupon have power to mitigate or remit such fine, forfeiture, or penalty, or remove such disability, or any part thereof, if, in his opinion, the same was incurred without willful negligence, or any in- tention of fraud in the person incurring the same ; and to direct the prosecu- tion, if any has been instituted for the recover}^ thereof, to cease and be dis- continued, upon such terms or conditions [as] he mav deem reasonable and just. [See §§ 3469, 3471, 3472, 5530, Rev. Stats.] 2125. Sec. 5293. The Secretary of the Treasury is authorized to prescribe such rules and modes of proceeding to ascertain the facts upon which an appli- cation for remission of a fine, penalty, or forfeiture is founded, as he deems proper, and, upon ascertaining them, to remit the fine, penalty, or forfeiture, if in his opinion it was incurred without willful negligence or fraud, in either of the following cases: First. [If the fine, penalty^ or forfeiture was imposed under authority of any provisions of law for imposing or collecting any duties or taxes^-or relating to registering^ recording^ enrolling^ or licensing vessels^ and the amount does not exceed fifty dollars.]"^ [If the fine, penaltj^, or forfeiture was imposed under authority of any revenue law, and the amount does not exceed one thousand dollars.] (2261.) Second. Where the case occurred within either of the collection-districts in the States of California or Oregon. Third. If the fine, penalty, or forfeiture was imposed under authority of any * The clause in italics is repealed and superseded by that in roman type. (See 2261.) DIGEST OF STATUTES. 93 provisions of law relating to the importation of merchandise from foreign con- tiguous territory, or relating to manilests for vessels enrolled or licensed to carry on the coasting-trade on the northern, northeastern, and northwestern frontiers. [Fourth.'] Fifth. If the fine, penalty, or forfeiture was imposed by authority of any pro- visions of law for levying or collecting any duties or taxes, or relating to reg- istering, recording, enrolling, or licensing vessels, and the case arose within the collection district of Alaska, or was imposed by virtue of anj' provisions of law relating to fur-seals upon the islands of Saint Paul and Saint George. 2126. Sec. 5294. The Secretary of the Treasur}^ may, upon application there- for, remit or mitigate any fine or penalty provided for in laws relating to sleam- vessels, or discontinue any prosecution to recover penalties denounced in such laws, excepting the penalty of imprisonment, or of removal from office, upon such terms as he, in his discretion, shall think proper ; and all rights granted to informers by such laws shall be held subject to the Secretary's power of remis- sion, except in cases where the claims of any informer to the share of any pen- alty shall have been determined by a court of competent jurisdiction, prior to the application for the remission of the penalty ; and the Secretary shall have authority to ascertain the facts upon all such applications, in such manner and under such regulations as he may deem proper. 2127. Sec. 5295. Any oflScer or other person entitled to or interested in a part or share of any fine, penalty, or forfeiture incurred under any law of the United States, may be examined las a witness in any of the proceedings for the recovery of such fine, penalty, or forfeiture by either of the parties thereto, and such examination shall not deprive such witness of his share or interest in such fine, penalty, or forfeiture. 2128. Sec. 5296. When a poor convict, sentenced by any court of the United States to be imprisoned and pay a fine, or fine and cost, or to pay a fine, or fine and costs, has been confined in prison thirty days, solely for the non-payment of such fine, or fine and costs, such convict may make application in writing to any commissioner of the United States court in the district where he is im- prisoned setting forth his inability to pay such fine, or fine and costs, and after notice to the district attorney of the United States, who may appear, offer evi- dence, and be heard, the commissioner shall proceed to hear and determine the matter. If on examination it shall appear to him that such convict is unable to pay such fine, or fine and costs, and that he has not any property exceeding twenty dollars in value, except such as is by law exempt from being taken on execution for debt, the commissioner shall administer to him the following oath : " I do solemnly swear that I have not any propert}^, real or personal, to the amount of twenty dollars, except such as is by law exempt from being taken on civil process for debt by the laws of (naming the State where oath is admin- istered ;) and that I have no property in any way conveyed or concealed, or in any way disposed of, for my future use or benefit. So help me God." Upon taking such oath such convict shall be discharged; and the commissioner shall give to the keeper of the jail a certificate setting forth the facts. [See § 1012, Bev. Stats.] 94 DIGEST OF STATUTES. TITLE LXXIV. REPEAL PROVISIONS. 2129. Sec. 5595. The foregoing seventy-three titles embrace the st»atntes of the United States, general and permanent in their nature, in force on the first day of December, one thousand eight hundred and seventy-three, as revised and consolidated by commissioners appointed under an act of Congress, and the same shall be designated and cited as the Revised Statutes of the United States. 2130. Sec. 5596. All acts of Congress passed prior to said first day of De- cember, one thousand eight hundred and seventy-three, any portion of which is embraced in any section of said revision, are hereby repealed, and the sec- tion applicable thereto shall be in force in lieu thereof; all parts of such acts not contained in such revision, having been repealed or superseded by subse- quent acts, or not being general or permanent in their nature : Provided^ That the incorporation into said revision of any general and permanent provision, taken from an act making appropriations, or from an act containing other pro- visions 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 atfected or changed by its enactment. 2131. Sec. 5597. The repeal of the several acts embraced in said revision, ehall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal, 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. 2132. Sec. 5598. All offences committed, and all penalties or forfeitures in- curred 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. 2133. Sec. 5599. All acts of limitation, whether applicable to civil causes and proceedings, or to the prosecution of offences, or for the recovery of pen- alties 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 re- peal, may be commenced and prosecuted within the same time as if said repeal had not been made. 2134. Sec. 5600. The arrangement and classification of the several sections of the revision have been made for the purpose of a more convenient and or- derly arrangement of the same, and therefore no inference or presumption of a legislative construction is to be drawn by reason of the Title, under which any particular section is placed. 2135. Sec. 5601. The enactment of the said revision is not to affect or repeal any act of Congress passed since the first day of December, one thousand eight hundred and seventy-three, and all acts passed since that date are to have full effect as if passed after the enactment of this revision, and so far as such acts vary from or conflict with any provision contained in said revision, they are to have effect as subsequent statutes, and as repealing any portion of the revision inconsistent therewith. JANUARY 8, 1874.— MAY 9, 1874. 95 January 8, 1874. (U. S. Statutes at Large, Vol. XVIII., p. 285.) J^O. 1. — Joint Resolution providing for a Change in the Name and Title of the Agent and Connd* General of the United States at Alexandria. 2136. The name and title of the agent and consul-general of the United States at Alexandria shall, from the passage of this joint resolution, be " agent and consul-general of the United States at Cairo.'^ March 24, 1874. (U. S. Statutes at Laege, Vol. 'xVIII., p. 24.) Chap. LXV. — An Act to establish bonded Warehouses for the Storing and Cleansing of Rice in- tended Jor Exportation. 2137. From and after the passage of this act importers' bonded warehouses, to be used for the storage and cleansing of imported rice intended for exporta- tion 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. Act of April 17, 1874. (U. S. Statutes at Large, Vol. XVIII., p. 30.) Chap. CVI. — An Act to amend the Act entitled " An Act relating to the Enrolment and Licence of certain Vessels." 2138. The provisions of the act relating to the enrolment and license of ves- sels navigating the western rivers and the waters on the northern, northeastern, and northwestern frontiers of the United States, otherwise than by sea, ap- proved February twenty-eighth, eighteen hundred and sixty-five, are hereby extended to include all vessels of the United States navigating the waters of the United States. Act of May 9, 1874. (U. S. Statutes at Large, Vol. XVIII., p. 43.) Chap. CLXIII.— ^n Act in relation to the customs duties on Imported Fruits. 2139. The Secretary of the Treasury is hereby directed to suspend the repay* ment of all duties heretofore paid on imported fruits until further legislation by Congress authorizing the same, or until the final decision of the Supreme Court, except in cases where suits in court have been discontinued by instructions of the Secretary of the Treasury. And the error in the punctuation of the clause relating to fruit-plants in the fifth section of the act approved June six, eighteen hundred and seventy-two, entitled '• An act to reduce duties on imports, and to reduce internal taxes, and for other purposes," of inserting a comma instead of a hyphen after the word " fruit " is hereby corrected, and said clause shall read as follows: Fruit-plants tropical and semi-tropical for the purpose of propagation or cultivation : Provided^ that the duties imposed by virtue of this amendment shall not be levied or collected upon fruits entered for consumption at any port of entry prior to July first, eighteen hundred and seventy-four. 96 DIGEST OF STATUTES. June 3, 1874. (U. S. Statutes at Large, Vol. XVIII, p. 50.) Chap. CCIII. — An Act to amend an Act entitled ^^ An Act to amend an Act entitled * An Act to reduce Duties on Imports and to reduce internal Taxes, and for other purposes,^ " ap- proved March third, eighteen hundred and seventy-three. 2140. That section third of an act entitled "An act to amend an act entitled 'An act to reduce duties on imports, and to reduce internal taxes, and for other purposes,'" approved March third, eighteen hundred and seventy-three, be amended so as to read as follows: "Sec. 3. That foreign merchandise which arrived at a port of the United States on or before the thirty-first day of July, eighteen hundred and seventy- two, and upon which duties were not paid prior to August first, eighteen hun- dred and sevent3^-two, though the same were not entered or transferred to a public store or bonded warehouse, shall be entitled to the benefits provided for in the eighth section of the act entitled 'An act to reduce duties on imports, and to reduce internal taxes, and for other purposes,' approved June sixth, eighteen hundred and seventy-two, the same as such merchandise would have been entitled to had it actually been in public store or bonded warehouse on or prior to the thirty-first day of July, eigliteen hundred and seventy-two: Pro- vided^ That the owner of such merchandise shall, within thirty days from the passage of this act make application therefor in writing to the collector of the port at which such merchandise arrived." June 9, 18Y4. ' (XT'. S. Statutes at Large, Vol. XVIII, p. 64.) Chap. CCLX. — An Act in Reference to the Operations of the Shipping Comm,issioners^ Act, approved June seventh, eighteen hundred and seventy-two. 2141. That none of the provisions of an act entitled "An act to authorize the appointment of shipping commissioners by the several circuit courts of the United States to superintend the shipping and discharge of seamen engaged in merchant ships belonging to the United States, and for the further protection of seamen" shall apply to sail or steam vessels engaged in the coastwise trade, except the coastwise trade between the Atlantic and Pacific coasts, or in the lake-going trade, touching at foreign ports or otherwise, or in the trade between the United States and the British North American possessions, or in any case where the seamen are by custom or agreement entitled to participate in the profits or result of a cruise, or voj^age. June 18, 1874. (U. S. Statutes at Large, Vol. XVIII, p. 82.) Chap. CCCX. — An Act to admit free of Duty Articles intended for the International ExhibU Hon of eighteen hmidred and seventy-six. 2142. All articles which shall be imported for the sole purpose of exhibition at the International Exhibition, to be held in the city of Philadelphia in the year eighteen hundred and seventy-six, shall be admitted without the payment of duty or of customs fees or charges, under such regulations as the Secretary of the Treasury shall prescribe : Provided., That all such articles as shall be sold in the United States or withdrawn for consumption therein at any time after such importation, shall be subject to the duties, if any, imposed on like articles by tho revenue laws in force at -the date of importation : And provided further, DIGEST OF STATUTES. 97 That in case any articles imported under the provisions of this act, shall be withdrawn for consumption or shall be sold, without payment of duty as re- quired hy law, all the penalties prescribed by the revenue laws shall be applied and enforced against such articles and against the persons who may be guilty of such withdrawal or sale. June 22, 18T4. (U. S. Statutes at Large, Vol. XVIII. p. 186.) Chap. CCCXCI* — An Act to amend the Customs- Revenve Laws and to repeal Moieties. 2143. That the thirty-ninth section of the act entitled "An act further to pre- vent smuggling, and for other purposes," approved July eighteenth, eighteen hundred and sixty-six (493) ; and the second section of the act entitled " An act to regulate the disposition of the proceeds of fines, penalties, and forfei- tures incurred under the laws relating to the customs, and for other purposes," approved March second, eighteen hundred and sixty-seven (523), be, and the same are hereby, repealed. 2144. 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 forfei- tures shall be paid into the Treasury of the United States. 2145. Sec. 3. That it shall hereafter be the duty of the Secretary of the Treasury, out of any money specifically appropriated by Congress, to make suitable compensation in certain cases under tlie customs-revenue laws, as here- inafter provided, and not otherwise ; and for the purpose of making such com- pensation for the next fiscal year, the sum of one hundred thousand dollars is hereby appropriated out of any money in the Treasury not otherwise appro- priated ; and he shall annually report to Congress, in detail, all payments by him for such purpose. 2146. 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 entitled to such compensation therefor as the Secretary of the Treasury shall award, not exceeding in amount one- half of the net proceeds, if any, resulting from such seizure, after deducting all duties, costs and charges connected therewith : Provided^ That for the pur- poses 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 customs-revenue, perpetrated or contemplated, which shall lead to the recovery of any duties withheld, or of any fine, penalty, or forfeiture incurred, whether by importers or their agents, or by any officer or person 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 appropriated for that purpose. 2147. Sec. 5. That in all suits and proceedings other than criminal arising under au}^ 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 7 98 DIGEST OF STATUTES. prove any allegation made by the United States, may make a written motion particularly describing such book, invoice, or paper, and setting forth the alle- gation which he expects to prove ; and thereupon the court in which suit or proceeding is pending ma}", at its discretion, issue a notice to the defendant 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 certified cop}^ thereof, or otherwise serving the same as orio-inal 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 obe- dience 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 claimant, or his agent may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allega- tion aforesaid, and may offer tlie 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. 2148. Sec. 6. That no payment shall be made to any person furnishing infor- mation in any case wherein 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 ; 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. 2149. Sec. 7. That except in cases of smuggling as aforesaid, it shall not be lawful for any officer of the United States, under an^^ pretence whatever, directly or indirectly, to receive, accept, or contract for an}^ portion of the money which ma^', under any of the provisions of this or any other act, accrue to any such person furnishing 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 both, in the discretion of the court, and shall not be thereafter eligil)le 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. 2150. Sec. 8. That no officer, or other person entitled to or claiming compen- sation under any provision of this act, shall be thereby disqualified from be- coming a witness in any action, suit, or proceeding for the recover}^, mitiga- tion, or remission thereof, but shall be subject to examination and cross- examination in like manner with other witnesses, without being thereby de- ,prived of any right, title, share, or interest in any fine, penalty, or forfeiture to which such examination may relate ; and in every such case the defendant or defendants may appear and testify and be examined and cross-examined in like manner. 2151. Sec. 9. That except in the case of personal eflfects accompanying the^ passenger, no importation exceeding one hundred dollars in dutiable value shallj be admitted to entry without the production of a duly-certified invoice thereof, DIGEST OF STATUTES. 99 as required by law, or of an affidavit made by the owner, importer, or con- signee, before anj^ officer authorized to administer oaths, showing why it is impracticable to produce such invoice. 2152. Sec. 10. That no entry shall be made in the absence of a certified in- voice, 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 belief of the deponent, the foreign market-value thereof; which statement shall be verified by the owner, importer, consignee, or agent desiring to make entry of the merchandise, and which oath shall be administered by the collector or his deputy. 2153. Sec. 11. That before such oath is taken, it shall be lawful for the col- lector 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 pos- session 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 forfeiture incurred under this act, unless he shall show to the satisfaction of the court that it was not in his power to produce the same when so demanded. 2154. Sec. 12. That any owner, importer, consignee, agent, or other person who shall, with intent to defraud the revenue, make, or attempt to make, any entry of imported merchandise, 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 wilful 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 by such act or omission, shall, for each offence, 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 mer- chandise in the case or package containing the particular article or articles of merchandise to which such fraud or alleged fraud relates ; and anj^thing con- tained in any act which provides for the forfeiture or confiscation of an entire invoice in consequence of any item or items contained in the same being under- valued, be, and the same is hereby, repealed. 2155. Sec. XS. That an}' merchandise entered by any person or persons vio- lating any of the provisions of the preceding section, but not subject to for- feiture under the same section, may, while owned by him or them, or while in his or their possession, to double the amount claimed, be taken by the collector and 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 an}^ judgment recovered for such fine or fines. But nothing herein contained shall prevent any owner or claimant from obtaining a release of such merchandise on giving a bond, with sureties satisfactor}' to the collector, or, in case of judicial proceedings, satisfactory to the court, or thejudge thereof, for the payment of any fine or fines so incurred : Provided^ however^ That such merchandise shall in no case be released until all accrued duties thereon shall have been paid or secured. 2156. Sec. 14. That wherever any statute requires that, to the cost or market- value of any goods, wares, and merchandise imported into the United States, there shall be added to the invoice thereof, or, upon the entry of such goods, wares, and merchandise, charges for inland-transportation, commissions, port- duties, expenses of shipping, export-duties, cost of packages, boxes, or other articles containing such goods, wares, and merchandise, or any other incidentaJ 100 DIGEST OF STATUTES. expenses attending the packing, shipping, or exportation thereof from the country or place where purchased or manufactured, the omission, without intent thereby to defraud the revenue, to add and state the same on such invoice or entry shall not be cause of a forfeiture of such goods, wares, and merchandise, or of the value thereof; but in all cases where the same, or any part thereof, are omitted, it shall be the duty of the collector or appraibcr to add the same, for the purposes of duty, to such invoice or entry, either in items or in gross, at such price or amount as he shall deem just and reasonable, (which price or amount shall, in the absence of protest, be conclusive,) and to impose and add thereto the further sum of one hundred per centum of the price or amount so added ; which addition shall constitute a part of the dutiable value of such goods, wares, and merchandise, and shall be collectible as pro- vided by law in respect to duties t)n imports. 2157. Sec. 15. That it shall be the duty of any officer or person employed in the customs-revenue service of the United States, upon detection of any viola- tion of the customs-laws, forthwith to make complaint thereof to the collector of the district, whose duty it shall be promptly to report the same to the district attorney of the district in which such frauds shall be committed. Im- mediately upon the receipt of such complaint, if, in his judgment, it can be sustained, it shall be the duty of such district attorney to cause investigation into the facts to be made before a United States commissioner having jurisdic- tion thereof, and to initiate proper proceedings to recover the fines and penal- ties in the premises, and to prosecute the same with the utmost diligence to final judgment. 2158. Sec. 16. That in all actions, suits, and proceedings in any court of the United States now pending or hereafter commenced or prosecuted to enforce or declare the forfeiture of any goods, wares, or merchandise, or to recover the value thereof, or any other sum alleged to be forfeited by reason of any viola- tion of the provisions of the customs revenue laws, or any of such provisions, in which action, suit, or proceeding an issue or issues of fact shall have been joined, it shall be the 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 distinct and separate finding of fact ; and in such cases, unless intent to defraud shall be so found, no fine, penalty, or forfeiture shall be imposed. 2159. 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 imprisonment, or shall be interested in any vessel or merchandise seized or subject to seizure, when the appraised value of such vessel or merchandise is not less than one thousand dollars, shall present his petition to the judge of the district in which the alleged violation occurred, or in which the property is situated, setting forth, truly and particularly, the facts and circumstances of the case, and praying for relief, such judge shall, if 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. 21()0.Sec. 18. That the summary investigation hereby provided for maybe 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 appear- ing 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 DIGEST OF STATUTES. ' .. i I \> ; ', ; 101^ forfeiture, or remove such disability, or any part thereof, if, in his opinion, the same shall have been incurred without wilful negligence or any intention of fraud in the person or persons incurring the same, and to direct the prosecu- tion, 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. 2161. 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 an}'' fine, penalty, or forfeiture incurred by a viola- tion 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 felon}^ and, on conviction thereof, shall sufter imprison- ment not exceeding ten years and be fined not exceeding ten thousand dollars : Provided^ however^ That the Secretary of the Treasury shall have power to remit any fines, penalties, or forfeitures, or to compromise the same, in accord- ance with existing law. 2162. 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 for- feiture, or the refund of any duties, in case the amount involved is not less than one thousand dollars, the applicant shall notify the district attorney and the collector of customs of the district in which the duties, fine, penalty, or forfeiture accrued ; and it shall be the dutj^ of such collector and district attorney to furnish to the Secretary of the Treasury all practicable information necessary to enable him to protect the interests of the United States. 2163. Sec. 21. That whenever any goods, wares, 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, im- porter, 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. 2164. Sec. 22. That no suit or action to recover any pecuniary penalty 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 : 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. 2165. Sec. 23. That in lieu of the salaries, moieties, and perquisites of whatever name or nature, and commissions on disbursements, now paid to and received by the collectors, naval officers, and surveyors, connected with the customs- service in the several collection-districts of the United States hereinafter named, there shall be paid, from and after the first day of July, eighteen hun- dred and seventy-four, an annual salary, as follows : To the collector of the district of New York, twelve thousand dollars. To the collectors of the dis- tricts of Boston and Charlestown, Massachusetts ; and Philadelphia, Pennsyl- vania, each eight thousand dollars. To the collectors of the district of San Francisco, California ; Baltimore, Maryland ; and New Orleans, Louisiana, each seve'n thousand dollars. To the collector of the district of Portland and Falmouth, Maine, six thousand dollars. To the naval officer for the district of New York, eight thousand dollars. To the naval officers of the districts of Boston and Charlestown, Massachusetts; and San Francisco, California; and Philadelphia, Pennsylvania, each five thousand dollars. To the surveyor of the port of New York, eight thousand dollars. To the surveyors of the ports of 102 .piGEST OF STATUTES. Boston, Massachusetts ; and San Francisco, California ; and Philadelpliia, Pennsylvania, each five thousand dollars. 2166. Sec. 24. That the Secretary of the Treasury shall, from tirae to time, make such regulations as he may deem necessary for the conduct and manage- ment of the bonded warehouses, general order stores, and other depositories of the imported merchandise throughout the United States ; all regulations or orders issued by collectors of customs in regard thereto shall be subject to revision, alteration, or revocation by him ; and no warehouse shall be bonded and no general order store established without his authority and approval. And it shall be the duty of the Secretary of the Treasurj', in granting permits to establish general order warehouses, to require such warehouse 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. 2167. 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 Secretary of the Treasur}^ 2168. 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 beeu entitled to share in the distribution of such forfeitures. June 22, 18T4. (U. S. Statutes at Large, Vol. XVIII., p. 194.) Chap. 398. — An act to admit free of duty merchandise sunk for two years and afterward recovered. 2168 b. That whenever any ship or vessel, laden with merchandise in whole or in part subject to dut}^, shall have been sunk in an}^ 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. January 22, 1875. (tr. S. Statutes at Large, Vol. XVIII., p. 303.) Chap. XXII.— ^n Act declaratory of the Act entitled " An Act to Amend the Oustoms-revemie Laws, and to repeal Moieties" approved June twenty-second, eighteen hundred and seventy-four. 2169. Nothing in the nineteenth section of the act entitled "An act to amend the customs-revenue laws, and to repeal moieties," approved June twenty-second, eighteen hundred and seventy-four, shall be construed to affect any authority, power, or right which might theretofore have been lawfully exer- cised 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 discon- tinue or dismiss any proceedings against such accomplice. (881.) JANUARY 29, 1875.— FEBRUARY 8, 1875. 103 January 29, 1875. (U. S. Statutes at Large, Vol. XVIII., p. 304.) Chap. XXIX. — An Act to constitute Patchogue, on the South Side of Long Island, in the State of New York, a Port of Delivery. 2170. The village of Patchogue, on the south side of Long Island, State of New York, shall be, and the same is herelw, made a port of delivery within the collection district of the port of New York, and shall be subject to the same regulations as other ports of delivery in the United States ; that a surveyor be appointed by the President, with the advice and consent of the Senate, to re- side at the said port of Patchogue, who shall have the power to enrol and license vessels to be employed in the coasting trade and fisheries, under such regulations as the Secretary of the Treasury may deem necessary, and who shall give the usual bond, perform the usual duties in the manner prescribed, and receive the fees he may be entitled to by law as allowed to surveyors for the same duties, and no more. February 8, 1875. (U. S. Statutes at Large, Vol. XVIIL, p. 307.) Chap. XXXVI. — An Act to amend existing Customs and Internal Revenue Laws, and for other Pwposes. 2171. From and after the date of the passage of this act, in lieu of the duties heretofore imposed on the importation of tlie goods, wares, and merchandise hereinafter specified, the following rates of duty shall be exacted, namely: On spun silk, for filling, in skeins or cops, thirty-five per centum ad valorem (1106) ; on silk in the gum, not more advanced tlian singles, tram, and thrown or organzine, thirty-five per centum ad valorem (1105); on floss silks, thirty- five per centum ad valorem (1107); on sewing-silk, in the gum or purified, forty per centum ad valorem (1108); on lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem (1357); on all goods, wares, and merchandise not otherwise herein provided for,* made of silk, or of which silk is the component material of chief value, irrespective of the classification thereof for duty by or under previous laws, or of their commercial designation, sixty per centum ad valorem (1109 to 1113) : Provided^ That this act shall not apply to goods, wares,or merchandise which have, as a component material thereof, twenty-five per centum or over iu value of cotton, flax, wool, or worsted. 2172. Sec. 2. That from and after the passage of this act, in lieu of the duties now imposed by law on the merchandise hereinafter enumerated, imported from foreign countries, there shall be levied, collected, and paid the following duties, that is to say : 2173. On all still wines imported in casks, forty cents per gallon. (979.) 2174. On all still wines imported in bottles, one 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 for- feited to the United States : Provided also, That there shall be an allowance of five per centum, and no more, on all effervescing wines, liquors, cordials, and distilled spirits, iu bottles, to be deducted from the invoice quantitj^ in lieu of breakage. (981.)t * See post, 220S. t This proviso applies also to malt liquors. (S. S., 2308.) 104 ^ DIGEST OF STATUTES. 2175. Sec. 3. That all imported wines of the character provided for in the preceding section which may remain in public store or bonded warehouse 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 aforesaid, duties unpaid, shall, for the purposes of this section, be considered as constructively in public store or bonded warehouse. 2176. 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 section enumerated, there shall be levied, collected, and paid on the goods, wares, and merchandise in tliis sec- tion enumerated and provided for, imported from foreign countries, the follow- ing duties and rates of duties, that is to say : 2177. On hops, eight cents per pound. (1300.) 2178. On chromate and bichromate of potassa, four cents per pound. (1395.) 2178 h. On macaroni and vermicelli, and on all similar preparations, two cents per pound. (1660.) 2179. On nitro-benzole, or oil of mirbane, ten cents per pound. (1816.) 2180. On tin in plates or sheets and on terne and tagger's tin, one and one- tenth cents per pound. (1050.) 2181. On anchovies and sardines, packed in oil or otherwise, in tin boxes, fifteen cents per whole box, measuring not more than five inches long, four inches wide, and three and one-half inches deep ; seven and one-half cents for each half-box, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep ; and four cents for each quarter-box, measur- ing not more than four inches and three quarters long, three and one-half inches wide, and one and one-half inches deep; when imported in any other form, sixty per centum ad valorem : (1080.) Provided^ 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 sub- ject to a duty of one cent and a half on each can or package ; and when ex- ceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof (1806.) 2182. Sec. 5. That yellow sheathing-metal and yellow-metal" bolts, of which the component part of chief value is copper, shall be deemed manufactures of copper, and shall pay the duty now prescribed by law for manufactures of cop- per, and shall be entitled to the drawback allowed by law to copper and com- position-metal whenever the same shall be used in the construction or equip- ment or repair of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States. (1058.) 2183. Sec. 6. That section four of the act entitled " An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two, be, and the same is hereby, amended by striking out the thirtieth paragraph of said section in relation to the duty on Moisic iron ; and from and after the passage of this act, the duty on Moisic iron, of whatever condition, grade, or stage of manufacture, shall be the same as on all other species of iron of like condition, grade, or stage of manufacture. (738, 990.) 2184. Sec. 7. That the duty on jute-butts shall be six dollars per ton : (1644.) Provided^ That all machinery not now manufactured in the United States adapted exclusively to manufactures from the fibre of the ramie, jute, or flax, ma}^ 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 manufacture, in which grain shall have been actually exported from the United States, may be returned empty to the United States free of duty, under regulations to be prescribed by the Secretary of the Treasury. (1468.) FEBRUARY 8, 1875. 105 2185. Sec. 8. That on and after the date of the passage of this act, the im- portation of the articles enumerated and described in this section shall be ex- empt from duty, that is to say : 2186. Alizarine. (1661.) 2187. Quicksilver. (1399.) 2188. Ship-plankino; and handle-bolts. (1136, 1137.) 2189. Spurs and stilts used in the manufacture of earthen, stone, or crockery , ware. 2190. Seed of the sugar-beet. (1388.) 2191. Sec. 9. 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 section shall apply to and include shooks, when returned as barrels or boxes as aforesaid. (1146, 1468.) 2192. Sec. 10. That where bullets and gunpowder, manufactured 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 ex- ported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have be6n 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. 2193. Sec. 11. That the oaths now required to be taken by subordinate offi- cers of the customs may be taken before the collector of the customs in the district in which they are appointed, or before any officer authorized to admin- ister oaths generally ; and the oaths shall be taken in duplicate, one copy to be transmitted to the Commissioner of Customs, and the other to be filed with the collector of customs for the district in which the ofliicer appointed acts. And in default of taking such oath, or transmitting a certificate thereof, or filing the same with the collector, the party failing shall forfeit and pay the sum of two hundred dollars, to be recovered, with cost of suit, in any court of competent jurisdiction, to the use of the United States. INTERNAL REVENUE. (Sections 12 to 22 inclusive, and Section 26, having no relation whatever to Customs matters, are omitted.) 2194. Sec. 23. That all acts and parts of acts imposing fines, penalties, or other punishment for offences committed by an internal revenue oflicer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as oflficers or deputies, or persons having the custody or disposition of any public money. 2195. Sec. 24. That whenever any manufacturer of tobacco shall desire to withdraw the same from his factory for exportation under existing laws, such manufacturer may, at his option, in lieu of executing an export bond, as now provided by law, give a transportation bond, with sureties satisfactory to the collector of internal revenue, and under such rules and regulations as the Com- missioner of Internal Revenue, with the approval of the Secretary of the Treas- ury, ma}^ prescribe, conditioned for the due delivery thereof on board ship at a port of exportation to be named therein ; and in such case, on arrival of the tobacco at the port of export, the exporter or owner at that port shall imme- 106 DIGEST OF STATUTES. diately notify the collector of the port of the fact, setting forth his intention to export the same, the name of the vessel upon which the same is to be laden, and the port to which it is intended to be exported. He shall, after the quan- tity and description of tobacco have been verified by the inspector, file with the collector of the port an export entry verified by affidavit. He shall also give bond to the United States, with at least two sureties, satisfactory to the collector of customs, conditioned that the principal named in said bond will export the tobacco as specified in said entry, to the port designated in said entry, or to some other port without the jurisdiction of the United States. And upon the lading of such tobaCco, the collector of the port, after proper bonds for the exportation of the same have been completed by the exporter or owner at the port of shipment thereof, shall transmit to the collector of internal revenue of the district from which the said tobacco was withdrawn for exporta- tion, a clearance certificate and a detailed report of the inspector; which re- port shall show the quantity and description of manufactured tobacco, and the marks thereof. Upon the receipt of the certificate and report, and upon pay- ment of tax on deficiency, if any, the collector of internal revenue shall cancel the transportation bond. The bonds required to be given for the landing at a foreign port of such manufactured tobacco shall be cancelled upon the presen- tation of satisfactory proof and certificates that said tobacco has been landed at the port of destination named in the bill of lading, or any other port without the jurisdiction of the United States, or upon satisfactory proof that after ship- ment the same was lost at sea without fault or neglect of the owner or exporter thereof. 2196. Sec. 15. That if any person or persons shall fraudulently claim or seek to obtain an allowance or drawback of duties on any manufactured tobacco, or shall fraudulently claim any greater allowance or drawback thereon than the duty actually paid, such person or persons shall forfeit triple the amount wrongfullj^ or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasur^^, to be recov- ered as in other cases of forfeiture provided for in the internal revenue laws. February 18, 1875. (U. S. Statutes at Large, Vol. XVIII., p. 316.) Chap. LXXX. — An Act to correct Errors and to supply Omissions in the Revised Statutes of the United States.* 2197. For the purpose of correcting errors and supplying omissions in the act entitled *' An act to revise and consolidate the statutes of the United States in force on the first day of December, Anno Domini one thousand eight hun- dred and seventy-three," so as to make the same truly express such laws, the following amendments are hereby made therein ;***** 2198. Section two thousand five hundred and four (948.) is amended by in- serting the word " not " before the word " exceeding," in the second line from top of page four hundred and sixtj^-five. * * * 2199. Section two thousand eight hundred and sixty-four (1854.) is amended by inserting, in the last line, after the word " merchandise," the words " or the value thereof." 2200. Section two thousand nine hundred and ninety-seven (1 959.) is amended by inserting, in the tenth line, after the word " Alabama," the words " Detroit in Michi,i?an." * * * 2201. Section three thousand and one hundred is amended by transposing lines nine and ten. * Only such parts of this act are here inserted as relate to prior laws contained in this volume. i DIGEST OF STATUTES. 107 March 3, 18*15. (U. S Statutes at Large. Vol. XVIII, p. 339.) Chap. CXXYII. — An Act to further protect the Sinking-fund and provide for the Exigencies of the Government. 2202. From and after the passage of this act, there shall be levied and col- lected, on all distilled spirits thereafter produced in the United States, a tax of ninet}' cents on each proof-gallon, or wine-gallon when below proof, to be paid by the distiller, owner, or person having possession thereof, before re- moval from the distillery bonded warehouse; and so much of section three thousand two hundred and fifty-one of the Revised Statutes of the United States as is inconsistent herewith is hereby repealed. 2203. Sec. 2. That section three thousand three hundred and sixty-eight of the Revised Statutes (2074) be, and the same is hereby, amended by striking out the w^ords 'Hwent}' cents a pound," and inserting in lieu thereof the words "twenty-four cents a pound ; " and that section three thousand three hundred and ninety-four of the Revised Statutes (2018) be, and the same is hereb}^, amended by striking out the word "five" wherever it occurs therein, and in- serting instead thereof the w^ord "six," and by striking- out the word "fifty" and inserting instead thereof the words " seventy-five ;"* Proye6?eaper, or other materials may be used separately or in combination for pack- ing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue may establish." (2070.) That section thirty-three hundred and seventy-one (2075) be amended by rtriking out all after the said number and substituting therefor the following: 2279. "Whenever any manufacturer of tobacco, snuff, or cigars, sells, or re- loves for sale or consumption, any tobacco, snuff', or cigars, upon which a tax Is required to be paid by stamps, without the use of the proper stamps, it shall ■>e the duty of the Commissioner of Internal Revenue, within a period of not Lore than two years after such sale or removal, upon satisfactory proof, to jtimate the amount of tax which has been omitted to be paid, and to make m assessment therefor, and certify the same to the collector. The tax so as- 5ssed shall be in addition to the penalties imposed by law for such sale or re- loval: Provided, however, That no such assessment shall be made until and ifter notice to the manufacturer of the alleged sale and removal to show cause igainst such assessment ; and the Commissioner of Internal Revenue shall, )on a full hearing of all the evidence, determine what assessment, if any lould be made." 2280. That section thirty-three hundred and seventy-seven (2081) be, and ic same is hereby, amended by adding thereto the following words: "^Pro- vided, That scraps, cuttings, and clippings of tobacco imported from any foreign country may, after the proper customs duty has been paid thereon, be withdrawn in bulk without the payment of the internal-revenue tax, and transferred as material directly to the factory of a manufacturer of tobacco or snuff, or of a cigar manufacturer, under such restrictions and i*egulations- as shall be prescribed by the Commissioner of Internal Revenue and approved, by the Secretary of the Treasury." Sec. 16. That section thirty-three hundred and eighty-six (2082) be-, and the same is hereby, amended by striking out all after the said number, and sub- stituting therefor the following: 2281. "There shall be an allowance of drawback on tobacco, snuff, and cigars on which the tax has been paid by suitable stamps- affixed thereto be- 120 DIGEST OF STATUTES. fore removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed; the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascertained under such regulations as shall be prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury. Any sums found to be due under the provisions of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropri- ated: Provided, That no claim for an allowance of drawback shall be enter- tained or allowed until a certificate from the collector of customs at the port from which the goods have been exported, or other evidence satisfactory to the Commissioner of Internal Eevenue, has been furnished, that the stamps affixed to the tobacco, snuff, or cigars entered and cleared for export to a foreign country were totally destroyed before such clearance; nor until the claimant has filed a bond, with good and sufficient sureties, to be approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will pro- cure, within a reasonable time, evidence satisfactory to the Commissioner of Internal Kevenue that said tobacco, snuff, or cigars have been landed at any port without the jurisdiction of the United States, or that after shipment the same were lost at sea, and have not been relanded within the limits of the United States." 2282. That section thirty-three hundred and eighty-seven (2082) be, and the same is hereby, amended by striking out, after the words "shall be con- ditioned that," in the second sentence, the words "he shall not employ any person to manufacture cigars who has not been duly registered as a cigar maker." That section thirty-three hundred and ninety-two (2083) be, and the same is hereby, amended by striking out all after the said number, and substituting therefor the following: 2283. "All cigars shall be packed in boxes not before used for that 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 number provided by law to be put in each box respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not less than one hundred dollars nor more than one thousand dollars, and be im- prisoned not less than six months nor more than two years: Provided, That nothing in this section shall be construed as preventing the sale of cigars at retail by retail dealers who have paid the special tax as such from boxes packed, stamped, and branded in the manner prescribed by law: And provided further, That every manufacturer of cigarettes shall put up all the cigarettes that he either manufactures or has made for him, and sells or removes for con- sumption or use, in packages or parcels containing ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom-house, before they are withdrawn therefrom." That section thirty -three hundred and ninety-seven (2088) be, and the same is hereby, amended by striking out all after the said number, and substituting therefor the following: 2284. " Whenever any cigars are removed from any manufactory, or place MARCH 1, 1879. 121 where cigars are made, without being packed in boxes as required by the pro- visions of this chapter, or without the proper stamp thereon denoting the tax, or without stamping, indenting, burning, or impressing into each box, in a legible and durable manner, the number of the cigars contained therein, the number of the manufactory, and the number of the district and State, or without prop- erly affixing thereon and canceling the stamp denoting the tax on the same, or are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the above-described offenses shall be fined for each such offense not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And every person who packs cigars in any box bearing a false or fraudulent or counterfeit stamp, or who affixes to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or internal- revenue stamp, or who buys, receives, or has in his possession any cigars on which the tax to which they are liable has not been paid, or who removes, or causes to be removed, from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses, or per- mits any other person to use, any stamp so removed, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp intended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, »and shall be fined not less than one hundred dollars mor more than one thousand dollars, and imprisoned not less than six months nor more than three years: Provided, That cigars packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the -Commissioner of In- ternal Eevenue, and approved by the Secretary of the "Treasury, shall be ex- em])t from the provisions of this ' section, and also from the provisions of section thirty-three hundred and ninety-three of the llevised Statutes, requir- ing a label to be affixed to each box." 2285. Sec. 19. That the proviso to section thirty-four hundred and thirty of the Revised Statutes is hereby amended to read as follows : ^^ Provided^ That lucifer or friction matches, and cigar-lights, and wax-tapers, and all articles upon which a tax is imposed by law, as enumerated and men- tioned in Schedule A, following section thirty-four hundred and thirty-seven of the Revised Statutes, may be removed from the place of manufacture for export to a foreign country, without payment of tax, or affixing stamps thereto, under such regulations as the Commissioner of Internal Revenue may prescribe." 2286. Sec. 20. [That under such regulations and requirements as to stamps, bonds and other security as shall be prescribed by the Commissioner of In- ternal Revenue, any manufacturer of perfumery, medicines, or preparations for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in original packages, from any distillery-ware- house, so much alcohol as he may require for the said purpose, without the pay- ment of the internal-revenue tax thereon.] {Repealed. See Sec. 14, Act of May 28, 1880, chap. 108, post, 2299.) 2287. Sec. 21. That the word " gallon," wherever used in the internal reve- nue law, relating to beer, lager beer, ale, porter, and other similar fermented liquors, shall be held and taken to mean a wine gallon, the liquid measure con- taining two hundred and thirty-one cubic inches. 2288. Sec. 23. That wherever in any of the foregoing sections of this act the Revised Statutes are referred to, it shall be held to mean the " edition of eighteen hundred and seventy -eight." 122 DIGEST OF STATUTES. March 3, 1879. (IT. S. Statutes at Large, Vol. XX., p. 355.) Chap. 180. An Act making Appropriations for the Service of the Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and eighty, and for other Purposes, 2289. Sec. 17 Printed matter other than books received in the mails from foreign countries under the provisions of postal treaties or conventions shall be free of customs duty, and books which are admitted to the inter- national mails exchanged under the provisions of the Universal Postal Union Convention, may, when subject to customs duty, be delivered to addresses in the United States under such regulations for the collection of duties as may be agreed upon by the Secretary of the Treasur}^ and the Postmaster-General. 2290. Sec. 19. That "printed matter" within the intendment of this act is defined to be the reproduction upon paper, by any process except that of hand- writing, of any words, letters, characters, figures, or images, or of any combina- tion thereof, not having the character of an actual and personal correspondence. (For further information as to postal acts, see post, Part IV., pp. 81-84.) June 30, 1879. (U. S. Statutes at Laege, Vol. XXL, p. 44.) Chap. 54. An Act relating to Vessels not propelled by Sail or Internal Motive-Power of their oim, and for other Purposes. 2291. The provisions of title fifty of the Revised Statutes of the United States shall not be so construed as to require the payment of any fee or charge for the enrolling or licensing of vessels, built in the United States and owned by citizens thereof, not propelled by sail or by internal motive-power of their own, and not in any case carrying passengers, whether navigating the internal waters of a State or the navigable watersof the United States, and not engaged in trade with contiguous foreign territory, nor shall this or any existing law be construed to require the enrolling, registering, or licensing of any flatboat, barge, or like craft for the carriage of freight, not propelled by sail or by inter- nal motive-power of its own, on the rivers or lakes of the United States. July 1, 1879. (U. S. Statutes at Large, Vol. XXL, p. 48.) Chap. 64. An Act to put Salts of Quinine and Sulphate of Quinine on the Free lAsL 2292. From and after the passage of this act the importation of salts of qui- nine and sulphate of quinine shall be exempt from custom duties ; and all law«;» inconsistent herewith are hereby repealed. (1400.) March 10, 1880. (U. S. Statutes at Laege, Vol. XXL, p. 67.) Chap. 37. — An Act to amend section three thousand and twenty of the Revised Statutes. 2293. That section three thousand and twenty of the Revised Statutes be sa amended as to read as follows : APRIL 1, 1880. -MAY 27, 1880. 123 Sec. 3020. Where fire-arms, scales, balances, shovels, spades, axes, hatchets, hammers, plows, cultivators, 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, manulactured in whole or in part of imported material, filled with products grown or produced in the United States, are exported for benefit of such drawback, the same shall, in all cases, be entitled to the drawback provided for in the preceding section where the imported material used in the manufacture of such cans shall equal seventy per centum of the value of all the material used in the manufacture thereof. April 1, 1880. (U. S. Statutes at Laege, Vol. XXL, p. 70.) Chap. 42. An Act to authorize and direct the Commissioner of Agriculture to attend, in person or by deputy, the International Sheep and Wool Show, to be held in the Centennial buildings, Fair- mount Park, Philadelphia, in September, Anno Domini eighteen hundred and eighty, and to make a full and complete report of the same, and for other Purposes. 2294. That the Commissioner of Agriculture be, and he is hereby, authorized and directed to attend in person or by deputy, the International Sheep and Wool Show to be held in the Centennial buildings, Fairraount Park, Philadel- phia, in September, Anno Domini eighteen hundred and eighty, and to make a full and complete report of the same. 2295. Sec. 2. All sheep and wool which shall be imported for the sole pur- pose of exhibition at the international show hereinbefore mentioned, shall be admitted without the payment of duty or customs fees or charges, under such regulations as the Secretary of the Treasury may prescribe : Provided^ That all sheep and wool which shall be sold in the United States, or withdrawn for consumption therein at any time after such importation, shall be subject to the duties, if any, imposed on like imports by the revenue laws in force at the date of importation: And provided further^ That in case any sheep or wool im- ported under the provisions of this act shall be withdrawn for consumption, or shall be sold without payment of the duty required by law, all the penalties pre- scribed bj^ the revenue laws shall be applied and enforced against such imports and against the person who may be guilty of such withdrawal or sale. May 27, 1880. (U. S. Statutes at Laege, Vol. XXL, p. 143.) Chap. 106. An Act to amend and re-enact Sections Twenty-jive hundred and fifty-two and Twenty- five hundred and fifty-three of the Reoised Statutes. 2296. That paragraph four of section twenty-five hundred and fifty-two of the Revised Statutes be, and the same is hereby, amended, so that it shall read : "The district of Yorktown: To comprise all the waters and shores from the point forming the south shore of the mouth of the Rappahannock River, and from the mouth of York River to Cappahoosic, in which Yorktown shall be the port of entry, and East River and Cumberland ports of delivery." 2297. Sec. 2. And that paragraph seventh of section twenty-five hundred and fift3^-two of the Revised Statutes be, and the same is hereby, amended, so that it shall read: "The district of Richmond: To comprise all the waters and shores of the James River, from its junction with the Appomattox River to the highest tide-waters of the James River, and all the waters and shores of the York 124 DIGEST OF STATUTES. River from Cappaboosic to its head, and the waters and shores of the Pamun- key and Mattaponi Rivers to the highest tide-waters in said rivers, in which the port of entry shall extend from Richmond and Manchester to Bermuda Hun- dreds, and to West Point, at the head of York River." 2298. Sec. 3. And that paragraph seventh of section twenty-five hundred and fifty-three of the Revised Statutes be, and the same is hereby, amended, so that it shall read: "In the district of Richmond, a collector and a surveyor, who shall reside at Richmond ; a surveyor, who shall reside at Bermuda Hundred ; and a deputy collector, who shall reside at West Point." May 28, 1880. (IT. S. Statutes at Large, Vol. XXI., p. 145.) Chap. 108. An Act to amend the Laws in Relation to Internal Revenue. 2299. Sec. 14. That section twent}^ of an act, entitled "An act to amend the laws relating to internal revenue," approved March first, eighteen hundred and seventy-nine, be amended by striking out all after the numiber of said section and substituting therefor the following: " That under such regulations and requirements as to stamps, bonds, and other security as shall be prescribed by the Commissioner of Internal Revenue, any manufacturer of medicines, preparations, compositions, perfumeries, cos- metics, cordials, and other liquors, for export, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in origi- nal packages, from any distillery- warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal-revenue tax thereon." June 10, 1880. (U. S. Statutes at Lakge, Vol. XXI,, p. 173.) Chap. 190. An Act to amend the Statutes in relation to Immediate Transportation of Dutiable Goods, and for other Purposes. 2300. That when any merchandise, other than explosive articles, and articles in bulk not provided for in section [four^ (2311) of this act, imported at the ports of New York, Philadelphia, Boston, Baltimore, Portland and Bath, in Maine, Chicago, Port Huron, Detroit, New Orleans, Norfolk, Charleston, Savan- nah, Mobile, Galveston, Pensacola, Florida, Cleveland, Toledo, and San Fran- cisco, shall appear, by the invoice or bill of lading and manifest of the import- in.g vessel, to be consigned to and destined for either of the ports specified in the seventh section of this act, the collector at the port of arrival shall allow the said merchandise to be shipped immediately after the entrj^ prescribed in section two of this act has been made. 2301. Sec. 2. That the collector at the port of first arrival shall retain in his oflfice a permanent record of such merchandise so to be forwarded to the port of destination, and such record shall consist of a copy of the invoice and an entry whereon the duties shall be estimated as closely as possible on the mer- chandise so shipped, but no oaths shall be required on the said entry. Such merchandise shall not be subject to appraisement and liquidation of duties at the port of first arrival, but shall undergo such examination as the Secretary of the Treasury shall deem necessary to verify the invoice ; and the same ex- amination and appraisement thereof shall be required and had at the port of destination as would have been required at the port of first arrival if such mer- chandise had been entered for consumption or warehouse at such port. 2302. Sec. 3. That such merchandise shall be delivered to and transported MARCH 10, 1880. 125 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 repponsible 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 an}' 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. 2303. Sec. 4. That sections twenty-eight hundred and fifty-three and twenty- eight hundred and fifty-five of the Revised Statutes of the United States be, and the same are hereby, so amended as to require that all invoices of merchan- dise imported from any foreign country and intended to be transported with- out appraisement to any of the ports mentioned in the seventh section of this act, shall be made in quadruplicate ; and that the consul, vice-consul, or com- mercial agent, to whom the same shall be produced, shall certify each of said quadruplicates under his hand and official seal in the manner required by sec- tion twenty-eight hundred and fifty-five of the Revised Statutes, and shall then deliver to the person producing the same two of the quadruplicates, one to be used in making entry at the port of first arrival of the merchandise in the United States, and one to be used in making entry at the port of destination, file another in his office, there to be carefully preserved, and as soon as practi- cable transmit the remaining one to the collector or surveyor of the port of final destination of the merchandise : Provided^ however^ That no additional fee shall be collected on account of any service performed under the require- ments of this section. 2304. Sec. 5. That merchandise transported under the provisions of this act shall be convened in cars, vessiels, or vehicles securely fastened with locks or seals, under the exclusive control of the officers of the customs ; and merchan- dise may also be transported under the provisions of this act by express com- panies, on passenger trains, in safes and trunks, which shall be of such size, character, and description, and secured in such manner as shall be from time to time prescribed by the Secretary ; and in cases where merchandise shall be imported in boxes or packages too large to be included within the safes or trunks so prescribed, such merchandise may be transported, under the provi- sions of this act, by such express companies, in a separate compartment of the car, secured in such manner as shall from time to time be prescribed by the Secretary of the Treasury ; and merchandise, such as pig-iron, spiegel-iron, scrap-iron, iron ore, railroad-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 trans- ported shall be ascertained in all cases before shipment, and ordinary railroad scales may be used for such purpose; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the Secretary of the Treasury, and at the expense of the com- panies, respectively. Such merchandise shall not be unladen or transshipped 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 ditfercnce in the gauge of railroads, or from accidents, or from legal interven- tion, or when by reason of the length of the route the cars, after due inspection by customs officers, shall be considered unsafe or unsuitable to proceed further, or from low water, ice, or other unavoidable obstruction to navigation ; and in no case shall there be permitted any breaking of the original packages of such merchandise. 2305. Sec. 6. That merchandise so destined for immediate transportation shall be transferred, under proper supervision, directly from the importing ves- sel to the car, vessel, or vehicle in which the same is to be transported to its final destination. 2306. Sec. t. That the privilege of immediate transportation shall extend to 126 DIGEST OF STATUTES. the ports of New York and Buffalo, in New York ; Burlington, in Vermont ; Boston, in Massachusetts ; Providence and Newport, in Rhode Island ; New Haven, Middletown, and Hartford, in Connecticut; Philadelphia and Pittsburg, in Pennsylvania; Baltimore, Crisfield,and Annapolis, in Maryland; Wilmington, and Seaford, in Delaware ; Salem, Massachusetts ; Georgetown, in the District of Columbia; Norfolk, Richmond, and Petersburg, 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 ; Portsmouth, in New Hampshire; Chicago, Cairo, Alton, and Quincy, in Illinois ; Detroit, Port Huron, and Grand Haven, in Michigan ; St. Louis, Kansas Cit}^, and St. Joseph, in Missouri; St. Paul, in Minnesota; Cincinnati, Cleveland, and Toledo, in Ohio ; Milwaukee and La Crosse, in Wis- consin ; Louisville, in Kentucky ; San Francisco, San Diego, 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 Nebraska; Dubuque, I3urlington, and Keokuk, in Iowa; Leavenworth, in Kan- sas ; Tampa Bay, Fernandina, Jacksonville, Cedar Keys, Key West, and Apa- lachicola, in Florida: Provided^ That the privilege of transportation herein conferred shall not extend to any place at which there are not the necessary officers for the appraisement of merchandise and the collection of duties. 2307. Sec. 8. That sections twenty-nine hundred and ninety, twenty-nine hun- dred and ninety-one, twenty nine hundred and ninety two, twenty-nine hundred and ninety-three, twenty-nine hundred and ninety-four, twenty-nine hundred and ninety-five, twenty-nine hundred and ninety-six, and twenty-nine hundred and ninety-seven of the Revised Statutes be, and the same are hereby, repealed. 2808. Sec. 9. That no merchandise shall be Shipped under the provisions of this act after such merchandise shall have been landed ten days from the im- porting vessel, and merchandise not entered within such time shall be sent to a bonded warehouse by the collector as unclaimed, and held until regularly entered and appraised. 2309. Sec. 10. That section twenty-nine hundred and eighty-one of the Re- vised Statutes be amended so as to read as follows : " That whenever the proper officer of the customs shall be duly notified in writing of the existence of a lien for freight upon imported goods, wares, or merchandise in his custody, he shall, before delivering such goods, wares, or merchandise to the importer, owner, or consignee thereof, give seasonable notice to the party or parties claiming the lien ; and the possession by the officers of customs shall not affect the discharge of such lien, under such regulations as the Secretary of the Treasury may pre- scribe; and such officer may refuse the delivery of such merchandise from any public or bonded warehouse, or other place in which the same shall be deposited, until proof to his satisfaction shall be produced that the freight thereon has been paid or secured ; but the rights of the United States shall not be prejudiced thereby, nor shall the United States or its officers be in any manner liable for losses consequent upon such refusal to deliver. If merchandise so subject to a lien regarding which notice has been filed, shall be forfeited to the United States and sold, the freight due thereon shall be paid from the proceeds of such sale in the same manner as other charges and expenses authorized by law to be paid therefrom are paid,'' 2310. Sec. II. That this act shall take effect and be in force from and after the first day of July, Anno Domini eighteen hundred and eighty. JUNE 14, 1880. 127 June 14, 1880. (U. S. Statutes at Large, Vol. XXI., p. 198.) Chap. 214. An Act to amend an Act entitled "An Act to amend the Statutes in relation to Invnw- diate Transportation of Dutiable Goods, and for other Purposes.'^ 2311. That in the act entitled "An Act to amend the statutes in relation to immediate transportation of dutiable goods, and tor other purposes," approved June tenth, eighteen hundred and eighty, the words ** section lour," where they occur in the first section of the act, be changed to "section five." (2161.) June 14, 1880. (U. S. Statutes at Large, Vol. XXI., p. 309.) [No. 52.] Joint Resolution for the Relief of certain Persons in respect of Duties demanded of them upon the import of certain Articles named therein. 2312. Whereas, By a circular of the Secretary of the Treasur}^, issued in eighteen hundred and seventy eight, after a decision of a case between the United States and an importer in the Circuit Court of the United States for the Southern District of New York, all the articles named in the following resolution were directed to be imported on payment of a duty of thirty -five per cent, ad valorem /and Whereas, The Secretary of the Treasury, by letter of March twelfth, eighteen hundred and eighty, to the House of Representatives, has communicated his purpose to revoke said circular, and subject said articles to the specific duty imposed by existing law on all band, hoop, and scroll iron ; and Whereas, It is represented, that confiding in the said circular of the year eighteen hundred and seventy-eight, parties have contracted for such articles to be imported under the duty of thirty -five per centum ad valorem, and it is right and proper to relieve them from the efi'ect of the change of orders by the Sec- retary of the Treasury upon his construction of the existing law, but without intending to alter existing law, or to interpret by legislative act the efiect thereof, leaving that to the judicial tribunals, except as to the special cases herein provided for ; therefore, 2313. Besolved^ etc., That the Secretary of the Treasury be, and he is hereby authorized and directed to cause to be levied upon all articles under the desig- nation of '' cut hoops," " hoops cut to length," " hoops cut and punched," and "barrel hoops," the duty of thirty-five per centum ad valorem, which shall be shown to the satisfaction of the Secretary of the Treasury to have been ordered under bona fide and absolute contracts made and entered into prior to March twelfth, eighteen hundred and eigiity, and which shall be imported from any foreign country into the United States, prior to the first day of January, eighteen hundred and eighly-one. 2314. And the amount of any duties, in excess of thirty-five per centum ad valorem, paid since tiie twelfth day of March, eighteen hundred and eighty, upon any of the articles hereinbefore named, which shall be shown as aforesaid to have been imported under such contracts, shall be refunded to the parties enti- tled thereto out of any money in the Treasury, not otherwise appropriated. 128 DIGEST OF STATUTES. March 3, 1881. (U. S. Statutes at Large, Vol. XXI., p. 502.) Chap. 138. — An act to authorize the registration of trade-marks and protect the same. 2315. That owners of trade-marks used in commerce with foreign nations, or with the Indian tribes, provided such owners shall be domiciled in the United States, or located in any foreign country or tribes which by treaty, con- vention or law, affords similar privileges to citizens of the United States, may obtain registration of such trade-marks by complying with the following re- quirements : First. By causing to be recorded in the Patent Office a statement specifying name, domicile, location, and citizenship of the party applying; the class of merchandise and the particular description of goods comprised in such class to which the particular trade-mark has been appropriated ; a description of the trade-mark itself, with fac-similes thereof, and a statement of the mode in which the same is applied and affixed to goods, and the length of time during which the trade-mark has been used. Second. By paying into the Treasury of the United States the sum of twenty- five dollars, and complying with such regulations as may be prescribed by the Commissioner of Patents. 2316. Sec. 2. That the application prescribed in the foregoing section must, in order to create any right whatever in favor of the party filing it, be accom- panied by a written declaration verified by the person, or by a member of a firm, or by an officer of a corporation applying, to the effect that such party has at the time a right to the use of the trade-mark sought to be registered, and that no other person, firm, or corporation has the right to such use, either in the identical form or in any such near resemblance thereto as might be cal- culated to deceive ; that such trade-mark is used in commerce with foreign na- tions or Indian tribes, as above indicated ; and that the description and fac- similes presented for registry truly represent the trade-mark sought to be registered. Sec. 3. That the time of the receipt of any such application shall be noted and recorded. But no alleged trade-mark shall be registered unless the same appear to be lawfully used as such by the applicant in foreign commerce or commerce with Indian tribes, as above mentioned, or is within the provision of a treaty, convention, or declaration with a foreign power ; nor which is merely the name of the applicant ; nor which is identical with a registered or known trade-mark owned by another and appropriate to the same class of merchan- dise, or which so nearly resembles some other person's lawful trade-mark as to be likely to cause confusion or mistake in the mind of the public, or to deceive purchasers. In an application for registration the Commissioner of Patents shall decide the presumptive lawfulness of claim to the alleged trade-mark ; and in any dispute between an applicant and a previous registrant, or between applicants, he shall follow, so far as the same ma}^ be applicable, the practice of courts of equity of the United States in analogous cases. 2317. Sec. 4. That certificates of registry of trade-marks shall be issued in the name of the United States of America, under the seal of the Department of the Interior, and shall be signed by the Commissioner of Patents, and a record thereof, together with printed copies of the specifications, shall be kept in books for that purpose. Copies of trade-marks and of statements and declara- tions filed therewith and certificates of registry so signed and sealed shall be evidence in any suit in which such trade-marks shall be brought in contro- versy. 2318. Sec. 5. That a certificate of registry shall remain in force for thirty years from its date ; except in cases where the trade-mark is claimed for and applied to articles not manufactured in this country, and in which it receives protection under the laws of a foreign country for a shorter period, in which case it shall cease to have any force in this country by virtue of this act at the APRIL 7, 1882. 12a time that such trade-mark ceases to be exclusive propert}^ elsewhere. At any time during the six months prior to the expiration of the term of thirty years such registration may be renewed on the same terms, and for a like period. 2319. Sec. 6. That applicants for registration under this act shall be credited for any fee, or part of a fee, heretofore paid into the Treasury of the United States with intent to procure protection for the same trade-mark. 2320. Sec. 7. That registration of a trade mark shall be prima facie evidence of ownership. Any person who shall reproduce, counterfeit, copy or colorably imitate any trade-mark registered under this act and alfix the same to mer- chandise of substantially the same descriptive properties as those described in the registration, shall be liable to an action on the case for damages for the wrongful use of said trade-mark, at the suit of the owner thereof; and the party aggrieved shall also have his remedy according to the course of equity to enjoin the wrongful use of such trade-mark used in foreign commerce or commerce with Indian tribes, as aforesaid, and to recover compensation there- for in any court having jurisdiction over the person guilty of such wrongful acts; and courts of the United States shall have original and appellate juris- diction in such cases without regard to the amount in controversy. 2321. Sec. 8. That no action or suit shall be maintained under the provisions of this act in any case when the trade-mark is used in any unlawful business, or upon any article injurious in itself, or which mark has been used with the design of deceiving the public in the purchase of merchandise, or under any certificate of registry fraudulently obtained. 2322. Sec. 9. That any person who shall procure the registry of a trade- mark, or of himself as the owner of a trade-mark or an entry respecting a trade-mark, in the office of the Commissioner of Patents, by a false or fraudu- lent representation or declaration, orally or in writing, or by any fraudulent means, shall be liable to pay any damages sustained in consequence thereof to the injured party, to be recovered in an action on the case. 2323. Sec. 10. That nothing in this act shall prevent, lessen, impeach, or avoid any remedy at law or in equity which any party aggrieved by any wrong- ful use of any trade-mark might have had if the provisions of this act had not been passed. 2324. Sec 11. That nothing in this act shall be construed as unfavorably affecting a claim to a trade-mark after the terra of registration shall have ex- pired ; nor to give cognizance to an}' court of the United States in an action or suit between citizens of the same State, unless the trade-mark in controversy is used on goods intended to be transported to a foreign countr}', or in lawful commercial intercourse with an Indian tribe. 2325. Sec 12. That the Commissioner of Patents is authorized to make rules and regulations and prescribe forms for the transfer of the right to use trade- marks and for recording such transfers in his office. 2326. Sec 13. That citizens and residents of this country wishing the pro- tection of trade-marks in any foreign country, the laws of which require regis- tration here as a condition precedent to getting such protection there, may register their trade-marks for that purpose as is above allowed to foreigners, and have certificate thereof from the Patent Office. April 7, 1882. (U. S. Statutes at Large, Vol. XXII., p. 41.) Chap. 73. — An act to admit free of duty articles inteiuled for exhibition at the National Minin(fand Industrial Exposition to be hdd in the city of Denver, in the year eighteen hundred and eighty- two. 2327. That all articles which shall be imported for the sole purpose of ex- hibition at the National Mining and Industrial Exposition to be held in the city of Denver, in the year eighteen hundred and eighty-two shall be ad- 9 130 DIGEST OF STATUTES. mitted without the payment of duty or custom fees, or charges, under such regulations as the Secretary of the Treasury shall prescribe. Provided, That all such articles as shall be sold in the United States, or withdrawn for con- sumption therein at any time after such importation, shall be subject to the duties, if any, imposed upon like articles by the revenue laws in force at the date of importation. And provided further, That in case any articles imported under provisions of this act, shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all the penalties prescribed by the revenue laws shall be applied and enforced against such articles and against the persons who may be guilty of such withdrawal or sale. April 25, 1882. (U. S. Statutes at Large, Vol. XXII., p. 49.) Chap. 89. — An act to amend section three thousand and sixty-six of the Revised Statutes of the United States, in relation to the authority to issue warrants. That section three thousand and sixty-six of chapter ten, title thirty-four, of the Revised Statutes of the United States, be amended so as to read as follows : 2328. " Sec. 3066. If any collector, naval officer, surveyor, or other person specially appointed by either of them, or inspector, shall have cause to suspect a concealment of any merchandise in any particular dwelling-house, store- building, or other place, they, or either of them, upon proper application on oath to any justice of the peace, or district judge of cities, police justice, or any judge of the circuit or district court of the United States, or any Com- missioner of the United States circuit court, shall be entitled to a warrant to enter such house, store, or other place, in the daytime only, and there to search for such merchandise ; and if any shall be found, to seize and secure the same for trial ; and all such merchandise, upon which the duties shall not have been ipaid, or secured to be paid, shall be forfeited." May 6, 1882. (U. S. Statutes at Large, Vol. XXII., p. 58.) Chap. 120. — An act to repeal the discriminating duties on goods produced east oj the Cape of Good Hope. 2329. That section two thousand five hundred and one of the Revised Stat- utes of the United States which reads as follows: ^' There shall be levied, collected, and paid on all good, wares, and merchan- dise of the growth or produce of the countries east of the Cape of Good Hope (except wool, raw cotton and raw silk, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine,) when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production," be and the same is hereby re- pealed from and after the first day of January, eighteen hundred and eighty- three. June 28, 1882. (U. S. Statutes at Large, Vol. XXII., p. 116.) Chap. 253. — An act to admit free of duty articles intended for the exhibition of art and industry to he held at Boston, Massachusetts, during the year eighteen hundred and eighty-three. '2330. That all articles which shall be imported for the sole purpose of exhi- bition at the exhibition of art and industry to be held at the city of Boston, in AUGUST 5, 1882.— AUGUST 7, 1882. 131 the State of Massachusetts, in the year eighteen hundred and eighty-three, shall be admitted without the payment of duty or of custom fees or charges, under such regulations as the Secretary of the Treasury sliall prescribe : Pro- vided^ That all such articles as shall be sold in the United States, or withdrawn for consumption therein, at any time after such importation, shall be subject to the duties, if any, imposed on like articles by the revenue laws in force at the date of importation : And provided further^ That in c^se any articles imported under the provisions of this act shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all the penalties prescribed by the revenue laws shall be applied and enforced against such articles and against the persons who may be guilty of such withdrawal or sale. 2331. Sec. 2. That the entire stock of each exhibitor, consisting of goods, wares, and merchandise imported by him and which may be in said buildings is hereby declared liable for the payment of duties accruing on any portion thereof, in case of the removal of such portion from said buildings without payment of the lawful duties thereon. 2332. Sec. 3. That the penalties prescribed by, and the provisions contained in, section three thousand and eighty-two of the Revised Statutes, shall be deemed and held to apply in the case of any goods, wares, or merchandise which may be in said buildings sold, delivered, or removed without payment of duties, in the same manner as if such goods, wares, or merchandise had been imported contrary to law ; and the article or articles so sold, delivered, or removed, shall be deemed and held to have been so imported, with the knowledge of the par- ties respectively concerned in such sale, delivery, or removal. » August 5, 1882. (U S. Statutes at Large, Vol. XXII., p. 298.) Chap. 393. — An act relating to the registration of trade-marks. 2333. That nothing contained in the law entitled " An act to authorize the registration of trade-marks and protect the same," approved March third, eighteen hundred and eighty-one, shall prevent the registry of any lawful trade- mark rightfull}^ used b}^ the applicant in foreign commerce or commerce with Indian tribes at the time of the passage of said act. August 7, 1882. (U. S. Statutes at Laege, Vol. XXII., p. 301.) Chap. 431. — An a/it to correct an error in section twenty-five hundred and/our of the Revised Stat- utes of the United States. 2334. That the paragraph beginning with the words "clothing, ready-made and wearing apparel," under schedule M of section twentj^-five [hundred and four] of the Revised Statutes of the United States, be^ and the same is hereby, amended by the insertion of the word "wool" before the word '^silk" in two places where it was omitted in the revision of the said statutes ; so that the same shall read as follows : " Clothing, ready-made, and wearing apparel of every description, of what- ever material composed, except wool, silk and linen, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, not otherwise pro- vided for, caps, gloves, leggins, mitts, socks, stockings, wove shirts and draw- ers, and all similar articles made on frames of whatever material composed, ex- cept wool, silk, and linen, worn by men, women, or children, and not otherwise provided for, articles worn by men, women, or children, of whatever material composed, except wool, silk and linen, made up, or made wholly or in part by hand, not otherwise provided for : thirty-five per cent, ad valorem." 132 DIGEST OF STATUTES. August 8, 1882. (U. S. Statutes at Laege, Vol. XXII., p. 372.) Chap. 473. — An act to repeal so much of section thirty-three hundred and eighty-five of the Revised Statutes as imposes an export tax on tobacco. That section thirty-three hundred and eighty-five of the Revised Statutes, as amended by the act approved June eighth, eighteen hundred and eighty, be amended and re-enacted so as to read as follows : 2335. "Sec. 3385. Manufactured tobacco, snuff, and cigars intended for im-, mediate exportation ma^^ after being properl}^ inspected, marked, and branded, be removed from the manufactory in bond without having affixed thereto the stamps indicating the payment of the tax thereon. The removal of such to- bacco, snuff, and cigars from the manufactory shall be made under such regu- lations, and after making such entries, and executing and filing with the col- lector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. There shall be affixed to each package of tobacco, snuff, and cigars intended for immediate export, before it is removed from the manufac- tory, an engraved stamp indicative of such intention. Such stamp shall be provided and furnished to the several collectors als in the case of other stamps, and they shall account for the use of th© same. When the manufacturer has made the proper entries, filed the bonds, and otherwise complied with the re- quirements of law and the regulations as herein provided, the collector shall issue to him a permit for the removal, accurately describing the tobacco, snuff, and cigars, to be shipped, the number and kinds of packages, the number of pounds, the marks and brands, the State and collection district from which the same are shipped, the number of the manufactorj^ and the manufacturer's name, the port from which the said tobacco, snufi*, and cigars are to be exported, and the route or routes over which the same are to be sent to the port of shipment. Upon the presentation to the collector of internal revenue of a detailed report from the inspectors of customs, and a certificate of the collector of customs at the port from which the goods are to be exported that the goods removed from the manufactory under bond and described in the permit of the collector of in- ternal revenue have been received by the said collector of customs, and that the said goods were duly laden on board of a foreign-bound vessel, naming the vessel, and that the said merchandise was entered on the outward manifest of said vessel, and that the said vessel and cargo were duly cleared from said port, and on the payment of the tax or deficiency, if any, the bonds, which have been given or shall hereafter be required to be given under the provisions of this section shall be canceled. Every person who, with the intent to defraud the revenue laws of the United States, relands or causes to be relanded within the jurisdiction of the United States any manufactured tobacco, snuff, or cigars which have been shipped for exportation under the provisions of this act, with- out properly entering such tobacco, snuff, or cigars at the custom-house, and paying the proper customs and internal revenue tax thereon, or who receives such relanded tobacco, snuff, or cigars, and every person who aids or abets in such relanding or receiving such tobacco, snuff, or cigars, shall, on conviction, be fined not exceeding five thousand dollars, or imprisoned not more than three years, and all tobacco, snufi*, or cigars so relanded shall be forfeited to the United States." December 23, 1882. (U. S. Statutes at Labge, Vol. XXII., p. 398.) Chap. 6. — An act to amend the act entitled '^ An act to repeal the discriminating duties on goods pro- ' duced east of the Cape of Good Hope," approved May fourth, eighteen hundred and eighty-two. 2336. That the act entitled " An act to repeal the discriminating duties on goods produced east of the Cape of Good Hope," approved May fourth. JANUARY 9, 1883.— JANUARY 13, 1883. 133 eighteen hundred and eighty-two, be, and the same is hereby, amended so as to read as follows : " That section twenty-five hundred and one of the Revised Statutes of the United States, which reads as follows : ' There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope (except wool, raw cotton, and raw si4k, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine,) when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem in addition to the duties imposed on any such article when imported directly from the place or places of their growth or pro- duction,' be, and the same is hereby, repealed from and after the first day of January, eighteen hundred and eighty-three; and all such goods as ma}' be in public store or warehouse on the first day of January, eighteen hundred and eighty-three, or on shipboard in port, shall be subject to no other duty than if imported after that day." January 9, 1883. (U. S. Statutes at Large, Vol. XXIL, p. 401.) Chap. 16. — An act to amend section thirty-three hundred and sixty-two of the Revised Statutes relat- ing to the tax on perique tobacco. • 2337. That section thirty-three hundred and sixty-two, as amended by the act of March first, eighteen hundred and seventy-nine, be, and the same is hereby, amended by inserting after the words " or for export,'' and before the words " under such restrictions" in the second provision of said section, the following words: "And perique tobacco may be sold by the manufacturer or producer thereof, in the form of carrottes, directly to a legally-qualified manu- facturer, to be cut or granulated and used as material in the manufacture of cigarettes or smoking-tobacco, without the payment of tax." January 9, 1883. (U. S. Statutes at Lakge, Vol. XXIL, p. 402.) Chap. 17. — An act to permit grain brought by Canadian farmers to be ground at mills in the United States adjacent to Canadian territory, under mch rules and regulations as may be prescribed by the Treasury Department. 2338. That grain brought into the United States in wagons or other ordinary road vehicles, by farmers residing in the Dominion of Canada, to be ground by mills owned by citizens of the United States, shall not be deemed to be im- ported or liable to import duties: Provided^ That such grain shall be brought into the United States under such regulations as the Treasury Department may )rescribe to prevent fraud and evasion, and shall be returned as in like manner )rovided by such regulations : And provided further ., That entry shall be made )f and duties paid upon all such grain as shall be taken or received by mill- owners as tolls for such grinding, under like regulations provided by the Trea- iury Department. January 13, 1883. (U. S. Statutes at Large, Vol. XXIL, p. 402.) lAP. 24. — An act relating to exportation of tobacco, snuff, and cigars, in bond, free of lax, to ad- jacent foreign territory. 2339. That section thirty-three hundred and eighty-five of the Revised Stat- ites of the United States, as amended by the act of June ninth, eighteen mndred and eighty, be further amended by adding, after the words " shall be janceled," where they first occur therein, the following words : " But when the 134 DIGEST OF STATUTES. goods are exported to an adjacent foreign territory, by vessel or otherwise, said bonds shall be canceled upon such proofs of exportation as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasur3^" February 10, 1883. (U. S. Statutes at Lakge, Vol. XXII., p. 413.) Chap. XLII. — An Act to encourage the holding of a World^s Industrial and Cotton Centennial Exposition in the year eighteen hundred and eighty-four. 2340. Whereas it is desirable to encourage for celebration the one hundredth anniversary of the production, manufacture, and commerce of cotton, by hold- ing, in the year eighteen hundred and eighty-four, in some city of the Union, to be selected by the executive committee of the National Cotton Planters' Association of America, an institution for the public welfare, incorporated under the laws of Mississippi, a World's Industrial and Cotton Centennial Exposition, to be held under the joint auspices of the United States, the said National Cot- ton Planters' Association of America, and of the city in which it may be located, and in which cotton in all its conditions of culture and manufacture will be the chief exhibit, but which is designed also to include all arts, manufactures, and products of the soil and mine; and 2341. Whereas such an exhibition should be national and international in its character, in which the people of this country and other parts of the world wh© are interested in the subject should participate, it should have the sanction of the Congress of the United States: Therefore, 2342. Be it enacted, etc.. That a World's Industrial and Cotton Centennial Exposition be held in the year eighteen hundred and eighty-four, under the joint auspices of the United States Government, the National Cotton Planters' Asso- ciation of America, and the city where it may be located. 2343. Sec. 2. That the President of the United States may upon the recom- mendation of the executive committee of the National Cotton Planters' Asso- ciation of America, appoint six United States commissioners, and upon the recommendation of the majority of subscribers to the enterprise in the city where it may be located, may appoint seven United States commissioners, who, together, shall constitute a board of management of said World's Industrial and Cotton Centennial Exposition. 2344. Sec. 3. Tliat the President of the United States may on the recom- mendation of the governors of the various States and Territories of the Union, appoint one commissioner and one alternate commissioner for each State and Territory, whose functions shall be defined by the said board of management. 2345. Sec. 4. That all of said commissioners shall be appointed within one year from the passage of this act. 2346. Sec. 5. That the said board of management shall hold its meetings in such city as may be selected for the location of the said exposition by the National Cotton Planters' Association of America as aforesaid, and that a ma- jority of said board of management shall have full power to make all needful rules and regulations for its government. 2347. Sec. 6. That said board of management shall report to the President of the United States a suitable date for opening and closing the exposition ; a schedule of appropriate ceremonies for opening or dedicating the same ; and such other matters as, in their judgment, may be deemed important. 2348. Sec. 7. That no compensation for services shall be paid to the com- missioners or other officers provided by this act from the Treasury of the United States ; and the United States shall not be liable for any of the expenses attend- ing such exhibition, or by reason of the same. 2349. Sec. 8. That whenever the President shall be informed by the said board of management tliat provision has been made for suitable buildings, or the erection of the same, for the purposes of said exposition, the President shall, through the Department of State, make proclamation of the same, setting J FEBRUARY 10, 1883.— FEBRUARY 26, 1883. 135 forth the time at which the exhibition will open, and the place at which it will be held, and such board of management shall communicate to the diplomatic representatives of all nations copies of the same and a copy of this act. together with such regulations as may be adopted by said board of management, for publication in their respective countries. 2350. Sec. 9. That the President be requested to send, in the name of the United States, invitations to the government's of other nations to be represented and take part in said World's Industrial and Cotton Centennial Exposition, to be held in some city of the United States, to be hereafter selected as aforesaid. 2351. Sec. 10. That medals with appropriate devices, emblems, and inscrip- tions, commemorative of said World's Industrial and Cotton Centennial Expo- sition, and of the awards to be made to exhibitors thereat, be prepared at some mint of the United States, for the said board of management, subject to the provisions of the fifty-second section of the coinage act of eighteen hundred and seventy-three, upon the payment of a sum not less than the cost thereof; and all the provisions, whether penal or otherwise, of said coinage act against the counterfeiting or imitating of coins of the United States, shall appl}^ to the medals struck and issued under this act. 2352. Sec. 11. That all articles which shall be imported for the sole purpose of exhibition at the said World's Industrial and Cotton Centennial Exposition, to be held in the year eighteen hundred and eighty-four, shall be admitted without the payment of duty, or of customs fees or charges, under such regulations as the Secretary of the Treasury shall prescribe : Provided, That all such articles as shall be sold in the United States or withdrawn for consumption therein at any time after such importation, shall be subject to the duties, if any are imposed on like articles by the revenue laws in force at the date of importation : And provided further^ That in case any articles imported under the provisions of this act shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all penalties prescribed by the revenue laws shall be applied and enforced against such articles, and against the persons who may be guilty of such withdrawal or sale. February 17, 1883. (U. S. Statutes at Large, Vol. XXII., p. 607.) No. 9. — Joint resolution to admit free of duty a monument to General Washington. 2353. That the Secretary of the Treasury be, and he is hereby, authorized and directed to allow the State Society of the Cincinnati of Pennsylvania to im- port free of duty a monument or the parts tliereof, as they may be completed, proposed to be erected as a memorial of General Washington in Fairmount Park, Philadelphia. February 26, 1883. (U. S. Statutes at Large, Vol. XXII., p. 639.) No. 17. — Joint resolution to provide for admission free of duty of articles intended for a special Exhibition of machinery^ tools, implements, apparatus, and so forth, for the generation and appli- cation of Electricity to be held at Philadelphia, by the Franklin Institute. 2354. Whereas, the Franklin Institute of the State of Pennsylvania, for the promotion of the Mechanic Arts, proposes to hold an exhibition of Electrical Apparatus, Machinery, Tools and Implements and other articles used in scien- tific and mechanical and manufacturing business and investigations ; and Whereas, it is deemed desirable to promote the success of such an exhibition by all reasonable encouragement, in order that it may be made useful tot the promotion of knowledge ; Therefore be it Resolved., etc.. That all articles which shall be imported for the sole purpose of exhibition at the Exhibition to be held by the Franklin Institute of the 136 DIGEST OF STATUTES. State of Pennsylvania, for the promotion of the Mechanic Arts in the City of Philadelphia in the years Eighteen hundred and eighty-three or Eighteen hundred and eighty-four, shall be admitted without payment of duty or cus- toms fees or charges, under such regulations as the Secretary of the Treasury shall prescribe : Provided^ That all such articles as shall be sold in the United States or withdrawn for consumption therein at any time after such importa- tion, shall be subject to the duties, if any, imposed on like articles by the reve- nue laws in force at the date of importation; and Provided Further^ That in case any article imported under the provisions of this Joint Resolution shall be withdrawn for consumption, or shall be sold without payment of duty %s required by law, all the penalties prescribed by the revenue laws shall be ap- plied and enforced against such articles and against the persons who may be guilty of such -^'thdrawal or sales. March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. 641.) No. 22. — Joint resolution -providing for the termination of articles numbered eighteen to twenty-five, includve, and article numbered thirty of the treaty between the United States of America and Her Britannic Majesty, concluded at Washington, May eighth, eighteen hundred and seventy- one. 2355. That in the judgment of Congress the provisions of articles numbered eighteen to twent3^-five, inclusive, and of article thirty of the treaty between the United Slates and Her Britannic Majesty, for an amicable settlement of all causes of difference between the two countries, concluded at Washington on the eighth day of May, anno Domini eighteen hundred and seventy-one, ought to be terminated at the earliest possible time, and be no longer in force; and to this end the President be, and he hereby is, directed to give notice to the Government of Her Britannic Majesty tiiat the provisions of each and every of the articles aforesaid will terminate and be of no force on the expiration of two years next after the time of giving such notice. 2356. Sec. 2. That the President be, and he hereby is, directed to give and communicate to the Government of Her Britannic Majesty such notice of such termination on the first day of July, anno Domini eighteen hundred and eight}'- three, or as soon thereafter as mu}^ be. 2351. Seo. 3. That on and after the expiration of the two years' time re- quired by said treaty, each and every of said articles shall be deemed and held to have expired and be of no force and effect, and that every department of the Government of the United States shall execute the laws of the United States (in the premises,) in the same manner and to the same effect as if said articles had never been in force ; and the act of Congress approved March first, anno Domini eighteen hundred and seventy-three, entitled " An act to carry into effect the provisions of the treaty between the United States and Great Britain, signed in the city of Washington the eighth day of May, eighteen hundred and seventy-one, relating to the fisheries," so far as it relates to the articles of said treaty so to be terminated shall be and stand repealed and be of no force on and after the time of the expiration of said two years. March 2, 1883. (U. S. Statutes at Large, Vol. XXIL, p. 451.) Chap. 64. — An act to prevent the importation of adulterated and spurious Teas. 2358. That from and after the passage of this act it shall be unlawfu for any person or persons or corporation to import or bring into the United States any merchandise for sale as tea, adulterated with spurious leaf or with ex- hausted leaves, or which contains so great an admixture of chemicals or other deleterious substances as to make it unfit for use ; and the importation of all such merchandise is hereby prohibited. 2359. Sec. 2. That on miaking entry at the custom-house of all tea or mer- chandise described as tea imported into the United States, the importer or MARCH 3, 1883. 137 consignee sTiall give a bond to the collector of the port that such merchandise shall not be removed from warehouse until released by the custom-house au- thorities, who shall examine it with reference to its purity and fitness for con- sumption ; and that for the purpose of such examination samples of each line in every invoice shall be submitted by the importer or consignee to the exam- iner, with his written statement that such samples represent the true quality of leach 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 lo not represent the true quality of the invoice, he shall make such further ex- imination of the tea represented by the invoice, or any part thereof, as shall be lecessary; Provided^ That such further examination of such tea shall be made rithin three days after entry thereof has been made at the custom-house ; And )rovided further ^ That the bond above required shall also be conditioned for ;he payment of all custom-house charges which may attach to such merchan- fdise prior to its being released or destroyed (as the case may be) under the pro- isions of this act. 2360. Sec. 3. That if, after an examination, as provided in section two, the [tea is found by the examiner not to come within the prohibition of this act, a )ermit shall at once be granted to the importer or consignee declaring the tea free from control of the custom authorities ; but if on examination such tea, ^or merchandise described as tea, is found, in the opinion of the examiner, to jome within the prohibitions of this act, the importer or consignee shall be im- lediately notified, and the tea, or merchandise described as tea, so returned jhall not be released by the custom-house, unless on a re-examination called for by the importer or consignee, the return of the examiner shall be found er- meous : Provided, That should a portion of the invoice be passed by the ex- irainer, a permit shall be granted for that portion, and the remainder held for [further examination, as provided in section four. 2361. Sec. 4. That in case of any dispute between the importer or consignee [and the examiner, the matter in dispute shall be referred for arbitration to a ^committee of three experts, one to be appointed by the collector, one by the Importer, and the two to choose a third, and their decision shall be final ; and iif upon such final re-examination, the tea shall be found to come within the [prohibitions of this act, the importer or consignee shall give a bond, with se- |curities satisfactory to the collector to export said tea, or merchandise described 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 jause the same to be destroyed. 2362. Sec. 5. That the examination and appraisement herein provided for jhall be made by a duly qualified appraiser of the port at which said tea is en- l^tered, and when entered at ports where there are no appraisers, such examina- [tion and appraisement shall be made by the revenue officers to whom is com- litted the collection of duties, unless the Secretary of the Treasury shall other- ise direct. 2363. Sec. 6. That leaves to which the term " exhausted " is applied in this [act shall mean and include any tea which has been deprived of its proper [quality, strength, or virtue bj^ steeping, infusion, decoction, or other means. 2364. Sec. 7. That teas actually on shipboard for shipment to the United Itates at the time of the passage of this act shall not be subject to the prohibi- tion thereof. 2365. Sec 8. That the Secretary of the Treasury shall have the power to en- [force the provisions of this act by appropriate regulations. March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. 481.) [AP. 98. — An act to admit free of duty articles intended for the National Mining and Industrial Exposition to be held at Denver, in the State of Colorado, during the year 1883. 2366. That all articles which shall be imported for the sole purpose of exhi- 138 DIGEST OF STATUTES. bition at the National Mining and Industrial Exposition to be held at the City of Denver, in the State of Colorado, in the year eighteen hundred and eighty- three, shall be admitted without the payment of duty or of custom fees or charges, under such regulations as the Secretary of the Treasury shall pre- scribe : Provided^ That all such articles as shall be sold in the United States or withdrawn for consumption therein at any time after such importation shall be subject to the duties, if any, imposed on like articles by the revenue laws in force at the date of the importation ; Provided further^ That in case any arti- cles imported under the provisions of this act shall be withdrawn for consump- tion or shall be sold without payment of duty as required by law, all the penal- ties prescribed by the revenue laws shall be applied and enforced against such articles and against the persons who may be guilty of such withdrawal or sale. March 3, 1883. (U. S. Statutes at Laege, Vol. XXII., p. 481.) Chap. 99. — An act relative to the Southern Exposition to be held in the city of Louisville, State of Kentucky, in the year eighteen hundred and eighty-three. 2367. Whereas, ample means have been provided for the holding, during the present year, in the city of Louisville, State of Kentucky, of an exposition of the products of agriculture, manufactures, and the fine arts ; and Whereas, the objects of such an exposition should commend themselves to Congress, and its success should be promoted by all reasonable encouragement, provided it can be done without expense to the general public : Therefore, Be it enacted^ etc., That all articles which shall be imported for the sole pur- pose of exhibition at the Southern Exposition at Louisville, Kentucky, to be held in the year eighteen hundred and eighty-three, shall be admitted without the payment of duty, or of customs fees or charges, under such regulations as the Secretary of the Treasury shall prescribe : Provided^ That all such articles as shall be sold in the United States, or withdrawn for consumption therein, at any time after such importation, shall be subject to the duties, if any, imposed on like articles by the revenue laws in force at the date of importation : And provided further^ That in case any articles imported under the provisions of this act shall be withdrawn for consumption, or shall be sold without payment of duty as required by law, all penalties prescribed by the revenue laws shall be applied and enforced against such articles, and against the persons who may be guilty of such withdrawal or sale. 2368. Sec. 2. That medals, with appropriate devices, emblems, and inscrip- tions, commemorative of said Southern Exposition, and of the awards to be made to exhibitors thereat, be prepared at some mint of the United States, for the board of directors thereof, subject to the provisions of the fifty-second sec- tion of the coinage act of eighteen hundred and seventy-three, upon the pay- ment of a sum not less than the cost thereof; and all the provisions, whether penal or otherwise, of said coinage act against the counterfeiting or imitating of coins of the United States, shall apply to the medals struck and issued under this act. 2369. Sec. 3. That with the approval of the director of the National Museum, any portion of the collections thereof may be exhibited at said Southern Expo- sition, permission to remove the same from the National Museum being hereby granted : Provided, That said removal can be made without loss or expense to the government. And, upon the same conditions, permission is also granted for the exhibition of articles in charge of other bureaus and departments of the government. 2370. Sec. 4. That upon the passage of this act the Secretary of State shall notify the consuls, consular agents, and other representatives of our govern- ment in foreign countries of the time and place of holding said Southern Ex- position, together with the fact that all articles intended therefor will be admit- ted free of duty, as provided herein. HAWAIIAN RECIPROCITY TREATY.* By the President op the United States op America. a proclamation. 23tl. Whereas a Convention between the United States of America and His Majesty the King of the Hawaiian Islands, on the subject of Commercial Reci- procity, was concluded and signed by their respective Plenipotentiaries, at the city of Washington, on the thirtieth day of January, one thousand eight hun- dred and seventy-five, which Convention, as amended by the contracting parties, is word for word as follows : 2372. The United States of America and His Majesty the King of the Hawaiian Islands, equally animated by the desire to strengthen and perpetuate the friendly relations which have heretofore uniformly existed between them, and to consol- idate their commercial intercourse, have resolved to enter into a Convention for Commercial Reciprocity. For this purpose, the President of the United States has conferred full powers on Hamilton Fish, Secretary of State, and his Majesty the King of the Hawaiian Islands has conferred like powers on Honorable Elisha H. Allen, Chief Justice of the Supreme Court, Chancellor of the King- dom, Member of the Privy Council of State, His Majesty's Envoy Extraordi- nary and Minister Plenipotentiary to the United States of America, and Hon- orable Henry A. P. Carter, Member of the Privy Council of State, His Maj- esty's Special Commissioner to the United States of America. And the said plenipotentiaries, after having exchanged their full powers, which were found to be in due form, have agreed to the following articles : 2373. Article I. For and in consideration of the rights and privileges granted by His Majesty the King of the Hawaiian Islands in the next succeeding article of this convention, and as an equivalent therefor, the United States of America hereby agree to admit all the articles named in the following schedule, the same being the growth and manufacture or produce of the Hawaiian Islands, into all the ports of the United States free of duty. 2374. Schedule. — Arrow-root ; castor oil ; bananas, nuts, vegetables, dried and undried, preserved and unpreserved ; hides and skins undressed ; rice ; pulu ; seeds, plants, shrubs or trees ; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands and now known in the markets of San Francisco and Port- land as '' Sandwich Island Sugar ;" syrups of sugar-cane, melada, and molasses ; tallow. 2375. Art. II. For and in consideration of the rights and privileges granted by the United States of America in the preceding article of this Convention, and as an equivalent therefor, His Majesty the King of the Hawaiian Islands, here- by agrees to admit all the articles named in the following schedule, the same being the growth, manufacture, or produce of the United States of America, into all the ports of the Hawaiian Islands free of duty. 2376. Schedule. — Agricultural implements ; animals ; beef, bacon, pork, ham, and all fresh, smoked or preserved meats ; boots and shoes; grain ; flour, meal, and bran, bread and breadstufi's, of all kinds ; bricks, lime, and cement ; butter, cheese, lard, tallow ; bullion ; coal ; cordage, naval stores including tar, pitch, resin, turpentine raw and rectified ; copper and composition sheathing ; nails and bolts ; cotton and manufactures of cotton bleached and unbleached, and * See ante, paragraph 2232. (139) 140 HAWAIIAN KECIPROCITY TREATY. whether or not colored, stained, painted, or printed ; eggs ; fish and oysters, and all other creatures living in the water, and the products thereof; fruits, nuts, and vegetables, green, dried or undried, preserved or unpreserved ; hardware ; hides, furs, skins, and pelts, dressed or undressed ; hoop-iron, and rivets, nails, spikes and bolts, tacks, brads or sprigs; ice ; iron and steel and manufactures thereof; leather; lumber and timber of all kinds, round, hewed, sawed, and unmanufactured, in whole or in part; doors, sashes, and blinds; machinery of all kinds, engines and parts thereof; oats and hay ; paper, stationary, and books, and all manufactures of paper or of paper and wood ; petroleum and all oils for lubricating and illuminating purposes; plants, shrubs, trees, and seeds; rice; sugar, refined or unrefined; salt; soap; shooks, staves, and headings ; wool and manufactures of wool, other than ready-made clothing; wagons and carts for the purposes of agriculture or of drayage ; wood and manufactures of wood, or of wood .and metal except furniture either upholstered or carved and carriages ; textile manufactures, made of combination of wool, cotton, silk, or linen, or of any two or more of them other than when ready-made clothing ; harness and all manufactures of leather ; starch ; and tobacco, whether in leaf or manufac- tured. 2377. Art. III. The evidence that articles proposed to be admitted into the ports of the United States of America, or the ports of the Hawaiian Islands free of duty, under the first and second articles of this Convention, are the growth, manufacture, or produce of the United States of America or of the Hawaiian Islands, respectively, shall be established under such rules and regulations and conditions for the protection of the revenue as the two Governments may from time time respectively prescribe. 2378. Art. IV. No export duty or charges shall be imposed in the Hawaiian Islands, or in the United States, upon any of the articles proposed to be admitted into the ports of the United States, or the ports of the Hawaiian Islands, free of duty, under the first and second articles of this Convention. It is agreed, on the part of His Hawaiian Majesty, tliat, so long as this treaty shall remain in force, he will not lease or otherwise dispose of or create any lien upon any port, harbor, or other territory in his dominions, or grant any special privilege or rights of use therein, to any other power, state or government, nor make any treaty by which any other nation shall obtain the same privileges, rela- tive to the admission of any articles free of duty, hereby secured to the United States. 2379. Art. Y. The present convention shall take effect as soon as it shall have been approved and proclaimed by His Majesty the King of the Hawaiian Islands, and shall have been ratified and duly proclaimed on the part of the Government of the United States, but not until a law to carry it into operation shall have been passed by the Congress of the United States of America. Such assent having been given, and the ratifications of the Convention having been ex- changed as provided in Article VI., the Convention shall remain in force for seven years from the date at which it may come into operation ; and further, until the expiration of twelve months after either of the high contracting parties shall give notice to the other of its wish to terminate the same ; each of the high contracting parties being at liberty to give such notice to the other at the end of the said term of seven years, or at any time thereafter. 2380. Art. YI. The present Convention shall be duly ratified, and the ratifi- cations exchanged at Washington City, within eighteen months from the date hereof, or earlier if possible. In faith whereof the respective Plenipotentiaries of the high contracting par- ties have signed this present Convention, and have affixed thereto their re- spective seals. Done in duplicate, at Washington, the thirtieth day of January, in the year of our Lord one thousand eight hundred and seventy-five. [seal.] Hamilton Fish, [seal.] Elisiia H. Allen, [seal.] Henry A. P. Carter. HAWAIIAN RECIPROCITY TREATY. 141 2381. And whereas the said Convention, as amended, has been duly ratified on both parts, and the respective ratifications were exchanged in this city on this day: Now, therefore, be it known that I, Ulysses S. Grant, President of the United States of America, have caused the said Convention to be made public, to the end that the same, and every clause and article thereof, may be observed and fulfilled with good faith by the United States and the citizens thereof. In witness whereof I have hereunto set my hand, and caused the seal of the United States to be affixed. Done at the city of Washington this third day of June, in the year of our Lord one thousand eight hundred and seventy-five, and of the Independence of the United States the ninety-ninth. [seal.] . U. S. Grant. By the President : Hamilton Fish, Secretary of State. INDEX TO PART I. Abortion, instruments, etc., for, 900. Absinthe, 984. Accomplice, right to obtain testimony of, 2169. Acetates, specified, 1181. Acids, specified, 1182, 1454. Acorn coffee, 1183. Aconite, bark, leaf, root, 1455. Adulteration of teas, 2359. Agaric, 1456. Agates, unmfd., 1457. Alabaster ornaments, 1184. Alazarine, 2186. Albata, unmfd., 1062, 1185. Albumen, 1458. Alcohol for domestic manufacture for expt., how re- moved without stamp or payment of tax, 2286. Alcornoque, 1459. Ale, 986. Alkanet. root, 1460. Alkekengi, 1461. Almonds, 1186. Almond shells, 1462. Aloes, 1463. Alpaca, hair, 914, 1149 to 1158. manufactures of. 914, 1163. Alum, 1187. patent, 1187. substitute, 1187. Alumina, sulphate of, 1187. Aluminium, 1464. Aluminous cake, 1187. Amber beads, 1465. Ambergris, 1466. Amber gum, 1467. Amendment I. T. act, 2311. schedule M. of section 2504 of Revised Statutes, 2.334. section 3430 Revised Statutes, 2285. paragraphs 2082 and 2083, 2282 and 2283. America, mfs. of, casks, etc.. 1468. American fisheries, produce of, 1687. Ammonia, 1188. carbonate of, 1188. sulphate of, 1188. crude, 1469. Amylic alcohol, 1284. Anatomy, preparations of, 1755. Anchors, or parts thereof, 1019. Anchovies, 2181. preserved in oil, 1080. Andirons, 1030. Angelica root, 1470. Angora-goat skins, raw or unmfd., 1160, 1621. Aniline, arseniate of, 1481. oil, crude. 1471. Animals, hair of. 914. live, 1189. for breeding, 1473. for exhibition, 1472. of immigrants, 1473. integuments of, n. o. p. f., 1505. Annatto, 1474. Annatto seed, 1475. Anodyne, Hoffman's, 1304. Anthracite coal, 1545. Antimony, crude, 1190. crude, sulphuret of, 1476. ore. 1476. regulus of, 1190. Antiquities, collections of, 1528. Antiquity, collections of, 1555. Anvils, 1017. Apparatus, life-saving, 1655. philosophical, 1708. scientific, 1708. APPEALS. In customs decisions, 1893, 1894. From appraisements of damages, 1890, 1891, 1892. APPRAISERS. General, appointment and duties of, 1819. Merchant, when appointed, 1820, 1908. Penalty on, for not serving, 1821, 1907. Examination of importers as to invoices, etc., 1884. Certificates of, what sufficient, 1912. Leasing of buildings for, 1915. APPRAISEMENTS. Additional duty when invoice 10 per cent, below value, 1870. 1871. Allowance for deficiences, 1883. Appeals from appraisement of, 1890. Appraisers of one district may be sent to ■ others, 1909. Appraisal, regulations to be prescribed by Secre- tarj\ and reported to Congress, 1911. Appraisers' certificates, 1912. '•Ton" defined, 1913. " Value " and " valued" defined, 1914. Article of highest value to be the basis, 1872. Bond to produce proof of invoice values, 1887. Of damages during voyage, 1889. Date of shipment to govern valuation, 1866. Drugs, etc., examinations and appraisal of, 1895. Drugs, etc.. name of manufacturer to be affixed, 1896. Drugs, etc., deteriorated, not to pass custom-house, 1897. Drugs, etc., re-examination in behalf of importer, 1898. Drugs, etc., condemned, re-exportation or destruc- tion of, 1899. Drugs, special examiner of, in New York, 1900. Freight and charges to be added to cost, 1869, Grain, weight per bushel prescribed, 1881. Gloves, valuation of, 1875. How appraisements made, 1863, 1864. How made at ports without regular appraisers, 1820, 1908. Hydrometer, adoption of, 1880. Importations, not to be delivered without, 1861. . Leasing of buildings for appraisers, 1915. New York, number of packages to be sent to ap- praisers, 1901. New York examiners, appointment of, 1902. New York appraisers' office, no officer or employ^ in, to be in commercial business. 1903. New York appraisers, general duties of, 1904. New York, appraisement of damaged goods at, 1905. New Y'ork appraisers, extra work of, 1906. Number of packages to send to appjraisers, 1863. Owners may be examined as to invoice, values, etc., 1884. Penalty for false oath on examination, 1886. Penalty for refusal to be examined, 1885. Proceedings on appeal from, 1892. Protests and appeals from customs decisions, 1893, 1894. Provisions as to invoices based on depreciated cur- rency, 1865. Revisions of, 1891. Rule in cases of different values in same invoice, 1872. Rule as to wool of different qualities in same pack- ages, 1874. Rule as to bales of wool of different qualities in same invoice, 1874. Rule as to woollens and cottons invoiced at aver- age prices, 1873. Special provisions as to wools, 1154 to 1159. Storage of goods, when entries incomplete, 1888. 10 144 INDEX TO PART I. APPRAISEMENTS (continued). Storage of damaged importations, 1888. Sugar, requirements as to samples, 1877. Sugar, regulation as to color and grades, 1876. Sugar, weights of, in casks or boxes, how to be marked, 1877. Unfinished manufactures of wool to rate as if fin- ished, 1864. Valuation in cases of intermediate importations, 1867. Vinegar, standard of, 1879. When duties based on value of specified quanti- ties, 1868. When subject to ad valorem rates, 1868. When weighing, gauging, and measuring, to be at owner's expense, 1882. Of wrecked and damaged goods, 1890. Wools, provisions as to standard samples, 1878. Aprons, silk, 1111. Aqua-fortis, 1477. Arbitration of dispute between importer and tea ex- aminer, 2361. Archil, extract of, 1703. in the weed, 1691. liquid, 1691. Argal-dust, 1478. Argentine, unmfd., 1062. Argols, crude, 1479. not crude, 1191. Aromatic cachous, 1268. Arrack, 984. Arrow-root, 1193. Hawaiian, 2233. Arseniate of aniline, 1481. Arsenic, 1480. Art, works of. 1799, 1800. Articles, domestic, returned, 1482. imported for use of the U. S., 1483, Asbestos, mfd., 1192. not mfd., 1484. Ashes, beet-root, 1796. wood, 1796. Asphaltum, 1194. Assafoetida, 1195. Asses' skins, unmfd., 1621. Back-saws, 1005. Bacon, 1070. Bagatelle balls, ivory or bone, 1314. BAGGAGE. Entry of, 1833. Dutiable articles found with, when forfeited, 1836. Transit of, to foreign countries, 1837. cotton, 966. grain, reimported, 2184, 2191. Bagging, 966. for cotton or other mfs., 967. waste, 1723. Balm of Gilead, 1485. Balmorals, 1163. Balmoral skirts, 1167. skirting, 1167. Balsams, 1485. for medicinal purposes, n. o. p. f., 1196. Bamboo-reeds, 1486. Bamboos, unmfd., 1487. Bananas, Hawaiian, 2233. Barilla, 1490. Bark, cork-, unmfd., 1563. hemlock, 1618. oak, 1683. Peruvian, 1705. sassafras, 1741. Barks for medicinal purposes, n. o. p. f., 1594. n. o. p. f.,1491. Barley, 1075. hulled. 1197. pearled 1197. Barrel hoops, bought before March 12th, 1880, 2313. Barrels, domc,stic, 1468, 1489. empty, 1146. of American mf., reimported, 2191. Bath, port of, extending privilege to, of sections 2990 to 2997. Barytes, 1198. sulphate of, 1198. Baskets, 1199. Bass-wood. 1135. Bay-rum, 1200. essence or oil, 1268. Bay-water, 1200. Beads, 1201. Bead-ornaments, 1201. Beans, Saint John's, 1736. tonka, 1781. vanilla. 1492. Bedsides, 1178. Bed-screws, 1022, Beef, 1069. Beer in bottles. 986. Bees-wax, 1202. Beet-root ashes, 1796. Belladonna, leaf and root, 1494. Bell-metal, 1496. metal, broken, 1495. Bells, broken, 1495. old, 1496. Beltings, wool, worsted or mohair, 1168. Bermuda Hundred, surveyor, 2298. Berries, for dyeing, 1497. juniper, 1642. laurel. 1642. Bessemer iron as steel, 1014. Benzoates, 1203. Bezoar stones, 1498. Billiard-chalk, 1204. Bindings, wool, worsted, or mohair, 1168. Birds, singing, 1500. stuffed, 1499. Bismuth, 1501. Bitter apples, 1502. Bitters containing spirits, 984. Bituminous substances, n. o. p. f., 1334. Black, bone-, 1205. ivory-drop-, 1205. Blacking, 1206. Bladders, crude, 1505. mfs. of., 1207. Blank-books, 1210. Blankets, 1163. Blocks, gun-, heading-, last-, etc., 1137. Blood, dried, 1578. Board-nails, wrought, 1023. Boats, life-, 1655. Bobbinet-cotton, 932. Bockings, 1176. Bohemian glass, 954. Boiler or other plate iron, 992, 993. Bolting-cloth, 1507, 2208. Bolts, 1023 heading-, 1751. shingle-, 1751. stave-, 1751. Bolting-cloths, 1507. BOND. To produce proof of invoice values, 1887. Execution of by firm, 2219. BOND AND WAREHOUSE SYSTEM. Abatement and refund in cases of loss by fire, etc., while in bond, 1946. No allowance for damage of merchandise re-ex- ported, 1945. Albany, bonded warehouse system extended to, 1930. Bond for re-exportation without payment of duties, 1941. Buildings, parts of, may be bonded for storage of grain, 1921. Cartage to be let on due notice, 887. Cellars, vaults, and yards may be made bonded warehouses, 1920. Deposit in public warehouse for want of invoice, 1925. Exportation from bonded warehouse; return of duties, 1939. For drawback, 1940. Fraudulently opening warehouse, penalty, 1948. Fraudulent removal of merchandise, penalty, 1949. Failure to transport merchandise withdrawn, pen- alty, 1963. Jeffersonville, merchandise destined for, 1929. Lease of warehouses authorized, 1916. None where private warehouses exist, 1917. To be on public account, 1918. Limit of time of, 1919. Lien for freight, 1943. Merchandise imported in steam- vessels, 1928. Merchandise in bonded warehouses at owner's risk, 1923. Merchandise taken in charge of for delay at ex- pense and risk of owner, 1931. Obliterating marks, penalty for, 1947. Option of importer to use public or private ware- house, 1924. Owner to give bond to hold United States harm- less, 1923. INDEX TO PART I. 145 BOND AND WAREHOUSE SYSTEM (continued). Private warehouses, use and charge of, 1922. Purchase of supplies by foreign vessels of war when free of duty, 1944. Quarterly reports of collectors to Secretary of Treasury, 19.30. Regulations for warehouse to be established by Secretary of Treasury, 1951. Regulations for the management of warehouses, 886. Sale of merchandise stored more than one year, 1935. Distribution of proceeds, 1936. Sale of merchandise stored more than three years ; distribution of proceeds, 1934. Sale of perishable articles. 1937. Upon depreciation from damage, etc., 1938. Unclaimed merchandise may be stored in bonded warehouses, 1927. Withdrawal and deliver^' of merchandise, 1942. Withdrawal of merchandise for consumption, 1932. For exportation, 1933. Of wrecked and damaged goods, 1890. Transportation in bond, see Immediate transporta- tion. Bone-ash, 1509. -dust. 1509. manufactures of, 920. Bones, burned, 1508. calcined, 1508. crude and not mfd., 1508. ground, 1508. mfs. of, 1208. steamed, 1508. Bonnets, materials for, n. o. p. f., 1300. silk, nil. n. o. p. f., 1209. Books, 1210, 1510 to 1514. professional, 1513, 1793. illustrated, 1210. importation of, in mails, 2290. BOOKS AND PAPERS. Laws authorizing seizure of, repealed, 863. Production of, in court, 867. Borax, refined, 1211. crude, 1516. Botany, specimens of, 1760. Bottles containing still wines, 2174. Bouillons, 1212. Boxes, fancy and paper, 1369. Brads, 1027. Braids, cotton, 932. silk, nil. wool, worsted, or mohair, 1168. Brandy, 982. coloring for, 1245. Brass in bars, 1063. in pigs, 1063. mfs. of, n. o. p. f., 1067. old, to be remfd., 1063. Braziers' copper, 1057. Brazil-nuts, 1681. paste, 1517. wood, 1519. Brazilletto, 1519. BRAZOS HARBOR. Transshipments from, for Brownsville, 1818. Breccia, in blocks, 1520. in slabs, 1520. Brick, 1213. fire-, 1213. Brime, 1521. Brimstone, crude, 1522. in rolls, 1214. refined, 1214. Bristles, 1215, Britannia metal, old, 1706. ware, 1216. BRITISH AMERICAN PROVINCES. Transportation in bond to places in, 1967. Transportation in bond over territory of, 1968. Fees, exemption of sealed goods passing through, 1969. Forfeiture for return of merchandise exported to, 1970. Penalty for aiding in landing, etc., 1970. Bromine, 1523. Bronze liquor, 1217. metal, in leaf, 1064, 1263. powder, 1218. Brooms of all kinds, 1219. BROWNSVILLE. Transshipments for, from Brazos Harbor, 1818. Brushes, all kinds, 1220. Buchu-leaves, 1524. Bugs, dried, 1579. Bulbous roots, n. o. p. f., 1221. Bullion, gold, 1525. silver, 1525. Bunting, 1165. Burgundy pitch, 1526. Burlaps, 963. Burning-fluid, 1222. Burnt starch, 1292. Burr-stones, mfd., 1223. rough or unmfd, 1527. Butter, 1073. Button-moulds, n. o. p. f., 1224. Buttons, barrel-, wool, worsted or mohair, 1168. lasting, mohair cloth, silk twist, or other , manufactures of cloth, Avoven or made for, 1357, 2171. for tassels or ornaments, wool, worsted or mohair, 1168. silk or part silk, 1112. n. o. p. f., 1224. Butts, cast-iron, 1032. Cabinets, of coins, 1528. of medals, 1528. Cabinet-wares, finished, 1145, Cable-chains, 1017. Cables, tarred, 968. Cacao, crude, fibre, leaves and shells, 1550. Cadmium, 1529. Calamine, 1530. Calomel, 1225. Camphor, crude, 1531. refined, 1226. Candles^ 1227. Canes, walking, 1228. Cannetille, 1212. Cans, drawback on, 2294. Cantharides, 1532. Canvas, 961. fioor-cloth, 964. for sails, 973. Capers, 1087. Caps, silk, nil. Carboys, domestic, 1468. Ca.rd-cases, 1229. Carmine lake, 1351. Carnelian, unmfd., 1533, Carpeting, hemp, 1177. jute, 1177. wool, flax, or cotton, 1178. Carpets , Aubusson , 1169. Axminster, 1169. Brussels, 1171. ingrain, 1174, 1175. patent velvet, 1172. Saxony, velvet, 1170. tapestry Brussels, 1173. tapestry velvet, 1172. three-ply, 1174. Tournay, velvet, 1170. Venetian, 1174,1175 Wilton, velvet, 1170. wool, flax or cotton, n. o. p. f., 1178. woveji whole for rooms, 1169. Carriages, 1230. parts of, 1230. CARTAGE. To be let on notice, 887. Casks, domestic, 1468. empty, 1146. Cassada, 1772. Cassava, 1772. Cassia, 1121. buds, 1122. ground, 1122. vera, 1121. Castor, 1534. beans, 1231. oil, Hawaiian, 2233. seeds, 1231. Castoreum, 1534. Castings of iron, n. o. p. f., 1036 Casts, alabaster, 1708. bronze, 1708. marble, 1708. plaster of Paris, 1708. Catechu, 1535. Catgut, 1537. strings, 1429, 1536. Catsup, 1088. Cattle, neat, 902. 146 INDEX TO PART I. Cattle^ when importation permitted, 903. Cedar wood, mfs. of, 1147. Cement, Roman, 1407. Chains, 1018. Chalk, 1538. French, 941. red-, 941. n. o. p. f., 942. Chamomile-nowers, 1539. Champagne, 981. Charts, 1210, 1511, 1512. Charcoal, 1540. Cheboygan port of entry instead of Duncan City, 2220. Cheese, 1071. Chemicals, drawback on, 1981. Chemisettes, silk, 1111. Cheroots, 1127. Chess-balls, ivory or bone, 1314, • -men, ivory or bone, 1314. Chicory-root, burnt or prepared, 1233. ground or unground, 1232. China-root, 1541. -ware, ornamented, 934. -ware, plain white, 935. Chimney-pieces, slate, 937. Chloride of lime, 1542. Chloroform, 1234. Chocolate, 1235. Chrome-yellow, 1366. Chronometers, box, 1236. ship's, 1236. CIGARETTES AND CHEROOTS. Tax on, 2085. Held to be cigars, 2082. Cigarettes, duty, 1127. how packed, 2282, 2283. Cigar lights, how exported without stamping or pay- ment of tax, 2285. CIGARS. Absence of stamps evidence of non-payment of tax, 2089. Buying from a manufacturer who has not paid a special tax, 2096. False representation as to manufacture prior to July 29, 1868; penalty, 2092. Forfeiture for selling contrary to law or using false stamps, etc., 2091. Imported, to pay tax; stamps, by whom affixed, 2093. How to be packed, 2083. Inspection, 2087. Manufacturer's statement and bond, 2082, Paper cigars, 1127. Purchasing cigars not branded or stamped, 2095. Removal without properly boxing, etc., 2088. Restrictions as to importations, 1838. Selling imported cigars not packed according to law; penalty, 2094. Stamps on empty cigar-boxes to be destroyed, 2097. Stamps, by whom affixed when manufactured on shares, commision, or contract, 2090. Stamps for, how prepared, furnished, and ac- counted for, 2086. Storage and stamping, 1838. Tax, 1127, 2084, 2085. Using false stamps, 2088. How drawback on, collected, 2281. Exported, how packed and stamped, 2284. How packed, 2283, 2284. In bond, free of tax on exportation, 2339, Cinchona-root, 1543, Cinnamon, 1116. Citrate of lime, 1544. Civet, crude, 1677. Clap-boards, pine, 1142. spruce, 1143. Clay, fire-, 938. pipe, 938. unwrought, 938. Cliff-stone, unmfd., 1538. Clippings for the mf. of paper, 1728. Clocks, 1237. parts of, 1237. Cloth, bolting-, 1507. mfd. for corsets, 1253. CLOTHING. Entry of, 1833. Ready made, 1167, 1238. Ready made, silk or part silk, 1111, Cloves, 1119. Clove-stems, 1120. Coach furniture, 1239. I Coach hardware, 1239. j Coal, anthracite, 1545. I bituminous, 1240. ! stores of American vessels, 1546. i COAL. On steamers, may be retained on board, 1832. Cobalt, oxide of, 1241. ore of, 1547. Cocculus indicus, 1548. Cochineal, 1549. Cocoa, crude, fibre, and leaves, 1550. nut oil, 1697. nuts, 1681. prepared or mfd., 1242. shells, 1550. Cocoons, silk, 1753. Coffee, 1551. substitutes for, 1183. Coinage, weights and measures, 2099 to 2118. Coins, copper, gold and silver, 1552. Coir, 1553. -yarn, 1553. Coke, 1243. Colcothar, dry, 1554. Collections of antiquity, 1555. Collodion, 1244. Coloeynth, 1502. Cologne-water, 1268. Coloquintida, 1502. Colts'-foot (crude drug), 1556. Columbo-root, 1557. Combs, 1246. Comfits, n. o. p. f., 1257. Commerce with contiguous countries, 2021 to 2055. Compositions, medicinal, stamp-tax on, 2098. distilled spirits for, 2299. Composition tops for tables, etc., 1249. Confectionery, 1101, 1102. Conium ciciita, 1558. Consulates, changing locations, 2213. CONSULS. Authentication of invoices before, 1844, 1850. Certification of invoices, 1844, 1850. Restrictions as to certificates of, 1851, 1852. To report fraudulent practices as to invoices, 1853. To furnish prices current to customs officers, 2263. Contiguous countries, commerce with, 2021 to 2055. Contrayerva-root, 1559. Copper, black or coarse, 1054. bottoms, 1057. for U. S. mint, 1561. in bars, 1056. in forms, n. o. p. f., 1056. in ingots, 1056. in pigs, 1056. in pipes, 1057. in plates, 1056. in rods, 1057. in rolled plates, 1057. in sheets, 1057. mfs. of, n. o. p. f., 1057. old, 1560. old, fit only for remf., 1055. ores, 1053. regulus of, 1054. subacetate of, 1790. Copperas, 1250. Coppered iron wire rope, strand or chain, 916, Coral, cut or mfd., 1251. marine, unmfd., 1562. Cord, silk, 1111. wool, worsted, or mohair, 1168. Cordage, Manila, untarred, 969. tarred. 968. untarred, other than Manila, 970 Cordials, 984 stamp-tax on, 2098. distilled spirits for, 2299. Cords, cotton, 929. Cords and tassels, wool, worsted, or mohair, 1168. Corks, mfd., 1252. Cork-bark, mfd,, 1252. unmfd., 1563. Cork-wood, unmfd., 1563. Corn, Indian, 1076. Corn-meal, 1082. Corsets, 1253. Cosmetics, 1268. stamp tax on, 2098. distilled spirits for, 2299. Cot-bottoms, 961. Cotton, 1564, INDEX TO PART I. 147 ^■Cui Cotton threads and yarns, 927 and 928. manufactures, 10 per cent, off, 913. mfs. of, 921 to 932. COTTONS. Appraisement of, when invoiced at average prices, 1873. Cotton-velvet, 931. waste, 1700. Court-plaster, 1254. Covers, 1178. Cowage down. 1565. Cow-pox, 1566. Crash, 961. Crayons, 1255. Cream-nuts, 1681. tartar, 1256. Crockery-ware, 935. Cubebs, 1567. Cubic nitre, 1679. Cudbear, 1568, 1703. Culm, 1240. Cumberland, port of delivery. 2296. Curling-stones, 1569. Currants, 1258. CURRENCIES. Of invoices, 1840. Depreciated, 1865. Curry, 1570. -powders, 1570. CUSTOMS. Acts, inconsistent with Customs Revenue Act of June 22d, 1874, repealed, 888. Laws authorizing seizure of books and papers, re- pealed, 863. Moieties, under customs acts, repealed, 864 Salaries of customs officers, 885. Saloon stores, duty on, 1880. Spanish vessels, arriving in distress, provisions as to, 1859. tch, 1535. t hoops, bought before March 12, 1880, 2318. Cutlery, 1257. Cuttle-fish bone, 1571. Cvanite, 1572. DAMAGES. Damage for rust on iron or steel not allowed, 1041. Damaged importations, storage of, 1888. Appraisal of, 1889. Appraisal of wrecked and camaged goods, 1890. Appeals from appraisals of damages, 1891. Revision of appraisements of, 1891. Dandelion root, 1183. Dates, 1259. Deals, 1135. Decisions of Department, how modified adversely to Government, 2210. DEFINITIONS. "Port," 1825. " Master," 1826. " State," 1087. "Ton," 1913. " Vinegar," 1879. " Value " and " Valued," 1914. " Merchandise," 1824. Dentifrice, 1268. DETECTIVE SERVICES. Compensation for, 865, 866, 868. ■ Transfer of dues for, illegal, and penalty for, 869. Claimant of compensation, may testify, 870. Diamond, bort, 1574. -dust. 1574. Diamonds, glaziers', 1573. rough or uncut, 1573. Diapers, 961. Dice, ivory or bone, 1314. DISCRIMINATING DUTIES. On importations of productions of countries beyond Cape of Good Hope, 910. On importations by vessels not of the United States, 911. No drawback allowed on, 2020. Discriminating duties, certain repealed, 2329. Discriminating duty, repeal amended, 2336. Discriminating tonnage duties, etc., 2119 to 2123. Diseases among cattle, prevention of, 902, 903. DISTILLED SPIRITS. {See " Spirits.") DISTRIBUTION. Additional duties not subject to, 1910. Divi-divi, 1575. Dolls, 1260. DOMESTIC PRODUCTS. Internal revenue tax on re-importations of, 909. Downs, 1493. Dragon's blood, 1576. Draughts, ivory or bone, 1314. DRAWBACK. Allowed, when, 1978. DRAWBACK (continued). Appropriation for drawbacks and allowances, 2011 . On articles manufactured partly of materials im- ported, 1983. On articles manufactured wholly of materials im- ported, 1982. Not allowed on merchandise removed from custody of government, when, 1988. Not allowed when duties less than fifty dollars, 1979. Unless merchandise exported in original pack- ages. 1979, 1991. 1992. Bond, how discharged, 2007, 2008, 2010. Bond for and proof of export, 2006. On bullets and gunpowder, 2192. On cans, 2294. Certificate for debentures received in payment of duties, 2011. Certificate of export necessary, 2007, 2008. Certificate of export in another district, 2004. Charges on gaugeable and weighable merchandise entitled to, 1986, 1987. On cigars and snuff, 2281. Consul's fee for certificate, 2009. Debentures may be assigned, 2003. Discriminating duties, none allowed on, 1990. On drugs, medicines and chemicals, 1981. Exportation and transportation of bonded mer- chandise not prevented hereby, 2015. Extending time of making oath and giving bond, 2000. On firearms, scales, balances, spades, shovels, axes, hatchets, hammers, plows, cultivators, mowing- machines, and reapers, when allowed, 3020. Forfeiture of merchandise, when, 1996, 1997. Forfeiture of merchandise for false or erroneous entry, 2013, 2014. Fraud or error, proceedings in case of, 2005. Imported merchandise, warehoused, exported at frontier ports for, 2017. Inspection permit, and lading of merchandise ex- ported for, 1996, 1997, 1998. Invoice, copy of, to accompany merchandise when transported, 1997. Invoice deposited on entry for, 1995. Lading of merchandise re-exported for, how per- formed, 1998. On liquor in casks, 1992. Merchandise entered for, may be exported to British North America, 2019. Merchandise exported from port of Lake Pontchar- train, 2018. Merchandise imported from British North America at frontier ports, transportation and exportation of, 2016. Oath of exporter, 1998. Penalties against persons and vessels for lading merchandise entered for, 2012. Per centum of, retained by collector in certain cases, 1980, 1982. 1989. Permit for lading, when issued, 1996, 1998. On railroad iron, 1984. On salt for curing fish, 1985. On saltpetre in gunpowder, 1989. Secretary of Treasury may make rules enforcing laws relating to, 2020. Seizure and forfeiture of merchandise entered for, if landed, 2012. Drawback on sugar, 2206. On unrefined sugars, 1992. Suit for debentures, 2002. On tobacco, penaltv forfraudulently claiming, 2196. On tobacco, 2281. On exported tobacco, etc., 20815. Transportation to other districts, 1999. When and to whom debentures paid, 2001. When merchandise transferred into new packages, 1993, 1994. On yellow sheathing metal and bolts, 2182. Drawers, cotton, 930. silk. iin. Drawings, 1708. Dress-goods, alpaca, 1166. goat-hair, 1166. wool or part wool, 1166. worsted, 1166. Dress-trimmings, wool, worsted or mohair, 1168. Dried blood, 1578. bugs, 1579. flowers, 1577. pulp, 1261. DRUGS, ETC. Condemned, not to pass custom-house, 1897. 148 INDEX TO PART I. DRUGS, ETC. {continued). Crude, n. o. p. f., 1262. Examination and appraisal of, 1895. Name of manufacturer to be affixed, 1896. Oath of special examiners, 1822. Provisions for districts without examiners, 1823. Re-exportation or destruction of condemned, 1899. Re-examination at importer's instance, 1898. Special examiner of. at New York, 1900. Druggets, 1176. Ducks, linen, 961. Dutch-metal, in leaf, 1064. Dutch-metal, in leaf, 1263. Dutch-pink, 1366. DUTIES. Additional, not to be deemed fines or penalties sub- ject to distribution, 1910. Ad valorem, appraisements for, 1868. Based on invoices in depreciated currencies, 1865. Based on specified quantities, appraisements for, 1868. Discriminating, on tonnage, etc., 2119 to 2123. Equipments and repairs of vessels, duties on, 2040. Excess of sea-stores, duty payable on, 2Q38. Judgment, what to recite ; how payable, 1977. Necessary repairs, refund of duties on, 2041. To be paid in coin or " demand notes," 1971. Paid under protest, to be placed to credit of Treas- urer, 1972. Protests, recovery under, 1973. Purchase of sea-stores, report of, 2037. Reduction of, ten per cent., 912. Refunding duties improperly collected, 1975. Refunding on failure to appeal, 1976. Saloon stores, duty payable on, 2039. Special provisions for charges on wool, 1154 to 1159. Suits to recover duties ; bill of particulars, 1974. Valuation for, to include freight and charges, 1869. When increase does not apply, 2207. Dyeing articles, crude, n. o. p. f, 1580. Dyes, 1350. aniline, 1350. Dye-woods, extracts of, 1359. in sticks, 1519. Earthen, stone or crockery ware, n. o. p. f., 935. Earthen-ware, brown, 933. East River, port of delivery, 2296. Ebony, mfs. of, 1147. Effects, household, 1704. EFFECTS, PERSONAL. Entry of, 1704, 1793, 1833. Transit of, to foreign country, 1837. Eggs, 1581. silk-worm, 1754. Elecampane-root, 1582. Embroideries, 1264. Emery, grains, ground, rafd., ore, or pulverized, 1265. Enamelled white. 1351. Encaustic tiles, 1266. Endless belts, 1164. Engravings, 1210. Enrollment of flatboat or barge not necessary, 2291. of vessel, when no fee for, 2291. ENTRY. Entries of exemption or liquidation, to be final after one year, 883. Fraudulent, penaltj"^ on, 1854. Invoices not admitted to, when, 1850. Separate, when maybe made for packages forming part of an importation, 2215 to 2218. Special, of personal effects, baggage, tools, etc., 1833 to 1836. Special, of distilled spirits and wines, 1828. Special, sea-stores, 1829, 1830, 1831. When may be made for part of importation, 2215 to 2218. When incomplete, goods to be stored, 1888. Epaulets of metal, 1267. Ergot, 1583. Errors and omissions in Revised Statutes corrected, 2234 to 2261. Errors corrected, 2197 to 2201. Esparto grass, 1584. pulp of, 1584. Essences, toilet, 1268. Essential oils, n. o. p. f., 1345. Etchings, 1708. Ethereal extracts, 1244. preparations, 1244. Ether cenanthic, 1344. Ethers, n. o. p. f„ 1244. EXAMINERS OF DRUGS, ETC. Oath of, 1822. Special examiner at New York, 1900. Provisions for districts without, 1823. Exhibition of art and industry at Boston, articles for, admitted free, 2330. Exhibition of electrical apparatus, machinery, tools and implements, articles for, admitted free, 2354. Exhibition of National, Mining and Industrial Ex- position, articles, for admitted free, 2327. Explosive substances used in mining, etc., 1293. Expressed oils, n. o. p. f., 1346. Extract of annatto, rocou or Orleans, 1474. of safflower, 1733. of saff"ron, 1733. Extracts, toilet, 1268. Eyelets, 1269. Fans, 1270. common palm-leaf, 1585. Farina, 1586. Fashion-plates, 1587. Feather-beds, 1272. Feathers, artificial, n. o. p. f., 1271. bed, 1493, colored or mfd., 1271. not colored or mfd., 1271. Feldspar, 1273. Felt, adhesive, 1588. Felts, for paper or printing machines, 1164. Fence-chains, 1018. Fibrin, 1589. Figs, 1274. Filberts, 1275. Fil6, 1212. File-blanks, 1006. Files, 1006. Fine-clay, 919. FINES. (&e "Penalties.") Finishing-powder, 1276. Fire-arms, 1340. clay, 919. crackers, 1277. crackers, n. o. p. f , 1278. screens, 1270. wood, 1590. Fish, 1078 to 1081. all n. o. p. f , 1078. for bait, 1592. fresh, 1591. glue, 1636. preserved in oil, except anchovies and sar dines, 1081. prepared, 1092. shell-, 1752. skins, 1279. Flannels, 1163. Flax, hackled, 957. not hackled or dressed, 956. tow of, 959. Flaxseed, 1326. Flax-straw, 955. Flint, 1593. Flints, 1593. Flint-stones, ground, 1593. Floats, 1006. Flocks, 1161. Floss-silks, 1107. Flowers, artificial, n. o. p. f., 1271. dried and prepared, 1577. for medicinal purposes, n. o. p. f., 1594. Flues, steam, etc., 1024. Folise digitalis, 1595. FORFEITURES. (See " Penalties.") Fossils, 1596. Fountains, 1799, 1800. Fowls, land and water, 1500. Free entry of articles for societies of art and sciences, 2264. Freestone, 1428. French green, 1352. Fringes, silk, 1111. wool, worsted, or mohair, 1168. Fruit, 1281. -ethers, 1280. -plants, 1597. Fruits, preserved, 1247. Fuller's earth, 919, 940. Fulminates, 1282. Fulminating powders, 1282. Fur, articles made of, 1283. Furniture, house and cabinet, finished, 1145. unfinished, 1144. Furs, hatters', dressed, on the skin, 1301. INDEX TO PART I. 149 Furs, hatters', not on the skin, 1301. Fur-skins, undressed, 1598. Fusel-oil, 1284. Galanga, or galangal, 1599. "Gallon" defined, 2287. Galloons, cotton, 929. silk, nil. of metal, 1267. wool, worsted, or mohair, 1168. Jalvanized iron wire rope, strand or chain, 916. lame, prepared, 1092. rOarancine, 1600. [Garden seeds, 1388. fOas-retorts, 933. [Gelatin, etc., 1285. [Gems, 1726. Jenessee, port of, extending privileges to, 2214. }entian-root, 1601. Jerman- silver, mfs. of, n. o. p. f., 1065. unmfd.. If 62. fespinst, 1212. Jilt-ware, 1390. irimps, cotton, 929. wool, worsted, or mohair, 1168. iringer, essence of 1126. ground, 1124. pickled, 1125. preserved, 1125. root, 1002. ^Ginseng-root, 1603. I Glass, 919. all articles of, cut, engraved, etc., 947. Bohemian, 954. bottles, filled, 953. broken, 1604. cast polished plate, silvered, 952. unsilvered, 951. common window, 948. compositions of, when set, 1248. not set, 1248. crystals for watches, 954. crown, polished, 949. unpolished, 948. cylinder, polished, 949. unpolished, 948. disks for optical instruments, 1286. fluted, 950. jars, filled, 953. looking-glass plates, 952. mfs. of, 946 to 954. old, 1604. or glasses, paintings on, 954. pebbles, for spectacles, 954. plain and mould and press, not cut, engraved or painted, 946. plates, for optical instruments, 1286. porcelain, 954. rolled, 950. rough plate, 950. Avare, 919. Jloves, kid, 1287. leather. 1287. silk, nil. JLOVES. Valuation of, 1875. Jlue, 1288. iGlycerin, 1289. " )at-hair, 914, 1149 to 1158. mfs. of, 1163. -skins, raw, 1605. )ldbeaters' moulds, 1606. skins, 1606. Jold-leaf, 1061. mfs. of, 1065. size, 1607. sweepings, 1769. iOOD HOPE CAPE. Duties on importations of products from beyond, IRAIN. Weight per bushel prescribed, 1881. frain from Canada for grinding, 2338. bags, domestic, 1468. tin, 1780. franadilla, mft. of, 1147. rranite. 1428. irrass, articles composed of, u. o. p. f., 1199. cloth, 976. rrasses, and pulp of, for the mf. of paper, 1584. Jrease, 1290. foi soap-stock; 1608. Jreen vitriol, 1250. Irrindstones, 1291. Ground-beans, 1377. Guano. 1609. Gum, n. o. p. f., 1405. Gums, all n. o. p. f., 1610. Gum substitute, 1292. Gun-blocks, 1137. Gunny-bags, old, 1611. cloth, not bagging, 965. cloth, old, 1611. Gunpowder, 1293. Gut-cord, 1536. Gut, mfd. and unmfd., 1612. worm, 1612. Guts, salted. 1613. Gutta-percha, crude, 1614. manufactures, 918, 1294. Hair, cattle-, unmfd., 1615. cloth, 1296. curled, 1295. dressings, 1268. dyes, 1268. hogs, 1295. hogs, curled, 1616. horse, unmfd.. 1615. human, cleaned or drawn, unmfd., 1295. human, raw, uncleaned. not drawn, 1295. manufactures of, 914, 1295, 1296. n. o. p. f., 1295. oils, 1268. pencils, 1297. pins, iron wire, 1298. restoratives, 1268. Halter chains, 1018. Hammers, blacksmiths', 1020. Hams, 1070. Handkerchiefs, 961. silk, nil. Handle-bolts. 2188. Hand-saws. 1004. Harness furniture, 1239. hardware, 1239, Hassocks, 1178. Hat-bodies, cotton, 1299. Hats, materials for, n. o. p. f., 1300. n. o. p. f., 1209. silk. nil. wool. 1163. Haw^aiian treaty, goods entered free, 2232, 2233. Reciprocity Treaty, 2371 to 2381. Heading-blocks, 1137. bolts, 1751. Head-nets, wool, worsted or mohair, 1168. Hellebore-root, 1617. Hemlock bark, 1618. leaf, 1558. seed, 1558. Hemp, 958. Indian, cnide drug, 1629. mfs. of, n. o. p. f., 975. seed. 1303. substitutes for, 958. ton of, 959. Henbane-leaf. 1626. Herrings, pickled or salted, 1078 Hide-cuttings, raw, 1619. rope. 1620. HIDES OF CATTLE. Restrictions upon importation of, 902, 903, 904. Hides, raw, 1621. and skins, Hawaiian, 2233. Hinges, cast-iron, 1032. Avrought-iron, 1022. Hollow-ware, glazed and tinned, 1033. Hones, 1622. Honey, 1305. Hoods, materials for, 1300. n. o. p. f.. 1209. Hoofs, ]623. Hoops, cut to length, bought before March 12, 1880, 2313. cut and punched, bought before March 12, 1880, 2313. Hops, 1306, 2177. Hop-roots, 1625. Horn, manufactures of, 920, 1208. strips, 1624. tips, 1623. Horns, 1623. Hose, silk, 1111. Hosiery, cotton, 930. Household effects, 1514, 1704. Hubs for wheels, 1137. Huckabacks. 961. 150 INDEX TO PART I. HYDROMETERS. Adoption of, 1880. Hyoscyamus, 1626. Ice, 1627. IMMEDIATE TRANSPORTATION. Allowed, when, 2300. Appraisement of merchandise for, 2301. Bond given for goods transported, 1954. If deposited in warehouse, to be subject to entry and appraisement, when, 1957. Entry for, 2301. Failure to transport merchandise withdrawn, pen- alty, 1963. How merchandise transported, 2302. How transferred from vessel, 2305. Invoice for, 2301, 2303. Invoice to accompany merchandise, 1997. Inspectors for, 2304. Lien for freight, 2309. Locks, seals, and control of merchandise in transit, 1956, 2304. Merchandise must be shipped within ten days of landing, 2308. Merchandise to be transported in cars, vessels, or vehicles, 2304. Merchandise intended for immediate transporta- tion, bonded warehouse for, 1958. Opening cars, breaking seals, etc., penalty, 1960. Ports from which merchandise may be transported in bond, 1952, 2300. Priority of examination of merchandise for trans- portation in bond, 1953. Ports to which merchandise may be transported in bond, 1959, 2306. Responsibility of common carriers, 1955, 2302. Special agents in foreign territory ; appointments, powers, duties, and compensation of, 1961. Transfer direct from vessels to cars, etc., 1957, 2305. Transportation of merchandise in bond by common earners to be designated by Secretary of Treas- ury, 1955, 2302. When act takes effect, 2310. Withdrawal and transportation to another district, 1962. IMMIGRANTS. Tools, implements, and effects of, 1333, 1834, 1835. Implements, professional, 1793, Importation of goods of one country in vessel of another country, when allowed, 907. India joints, unmfd., 1631. rubber, articles composed of, n. o. p. f., 1308, 1309. boots, 1310. crude, 1628. manufactures, 918. milk of, 1628. shoes, 1310. and silk, mfs. of, 1307. Indian corn, 1076. hemp, crude drug, 1629. madder, 1661. red, 1353. Indigo, 1630. carmined, 1354. extract, 1354. I Ink, 1311. printers', 1311. | powders, 1311. I Insertings, cotton, 932. i Instruments, philosophical, 1708. professional, 1793. scientific, 1708. Insulators, for telegraphy, not of glass, 1312. INSPECTORS OF CUSTOMS. On routes to Mexico, 1817. INTERNAL REVENUE TAX. On reimportations of domestic products, 909. On tobacco, snuff, and cigars. (See those Titles.) INVOICE. Additional duties in cases of undervaluation, 1870, 1871. Affidavit in absence of, 872. Allowance for deficiencies, 1883. Appeals from appraisal, 1890. Appraisal of damages on voyage, 1889. Appraisal of wrecked or damaged goods, 1890. Article of highest value to rule, 1872. Bond to produce proof of invoice values, 1887. Consular certificates, restrictions as to, 1851, 1852, Currencies of, 1840. Deponent's source of knowledge, etc., may be in- quired into, 873. Dutiable charges to be added to cost, 1869. INVOICE (cmtinued). Examination of owners as to invoice values, etc., 1884. Frauds as to, to be reported by consuls, 1853. Gloves, valuation of, 1875. How authenticated, 1844, 1850. How to be made out, 1843, 1850. Inadvertent omissions not to work forfeiture, 876. In what weights and measures to be made out, 1839, Of importations from countries adjacent to United States, 1846, 1850. Offences to be reported forthwith, 877. Penalty for fraudulent entries, 874, 875. Penalty for false oath on examination, 1886. Penalty for refusal to submit to examination, 1885. Penalty on fraudulent, 1841. Proceedings in cases of undervaluation, 1862. Proceedings when triplicate not received, 1847, 1848, 1850, Provisions as to invoices based on depreciated cur- rencv, 1865, Requisites, under Act of June 22d, 1874, 871. Rule as to woollens and cottons invoiced at average prices, 1873. Rule as to wools of different qualities in same package, 1874. Rule as to bales of wool of different qualities in same invoice, 1874. Rule in cases of different values in same invoice, 1872. See special provisions in regard to dutiable charges as to wools, 1154 to 1159. Storage of goods when entries incomplete. 1888. Storage of damaged importations, 1888. To be triplicate, 1843. Values at date of shipment to govern, 1866. Values may be increased by importer, 1862. Values not to be in any case diminished, 1862. Values stated in, conclusive against owners, 1842. What declaration to be indorsed, 1844, 1845, 1850. When it may be dispensed with, 1849, 1850. When provisions as to authentication inapplicable, 1849, 1850. Iodine, crude, 1632. resublimed, 1313, salts of, 1313. Iridium, 1634. Iris, 1635. Iron, 915. bars, 991. bar, rolled or hammered, 989. band, 999, 1000, 1001, blooms, 989. cables, 1017. damage for, not allowed, 1041, hoop, 999, 1000, 1001, liquor, 1355, loops, 989, malleable, in castings, 1020. mfs. of. n. o. p. f., 1067. manufactures of, 915. moisic, 2183. oxide of, 1554. in pigs. 988. round, in coils, 995. rolled or hammered, 1003. scroll, 999, 1000, 1001. In slabs, 989. squares, 1011, sulphate of, 1250, taggers,' 1037, wrought, for steam-engines, 1016. Avrought, for locomotives, 1016, wrought, for ships, 1016, wire, covered with cotton, silk, or other mate- rial, 994, wire, finished, 994, 995, Irons, hatters', 1030, sad-, 1030, tailors', 1030. Isinglass, 1636. Istle, 1637. Italian cloths, real, 1166. imitation, 1166. Ivory, manufactures of, 920, 1208. unmfd., 1638. vegetable, unmfd., 1638. vegetable, mfs. of, 1208. Jack-knives, 1007 Jalap, 1639, Japanned ware, n, o. p. f,, 1315 Jellies, 1316. i INDEX TO PART I. 151 Jet, imitations of, 1317, mfs. of, 1317. unmfd., 1640. Jewelry, 916, 1396. Joss-light, 1641. stick, 1641. Juniper berries, 1642. .Junk, old, 1643. Mute, 960. butts, 1644, 2184. [Kaoline, 939. [elp, 1616. line-pox, 1566. [irehwasser, 984. [Knit goods, 1163. .nots, of metal, 1267. :r>-olite, 1646. [yanite, 1572. ic, button, crude, dye, seed, shell and stick, 1647. spirits, 1648. sulphur, 1649. ice and insertings, thread, %2. cotton, 932. ss, cotton, colored, 929. of metal, 1267. silk, 1111. ictarin, 1458. ip-black, 1356. ird, 1074. ist-blocks, 1137. stings, 1357. iths, 1140. lurel berries, 1642. iva, unmfd., 1650. uvns, %1. jad, in bars, 1046. in pigs, 1046. mfs. of, n. o. p. f., 1067. nitrate of, 1318. old scrap-, 1047 ore, 104o. pipes, 1044. red-, 1358. sheets, 1044. shot, 1044. white-, \SoS. iather, 1319 to 1321. manufactures of, 920. mfs. of, n. o. p. f., 1319. old scrap. 1651. javes, for medicinal purposes, n. o. p. f., 1594. n. o. p. f., 1652. jeches, 1653. ;mon-juice, 1322. peel, not prepared, 1689. Ibraries, or parts of, 1514. icensing of flatboat or barge not necessary, 2291. vessels, when no fee for, 2291. ichens, 1657. iiicorice, in rolls, 1323. juice, 1324. paste, 1323. root, 1654. fe-boats, 1665. le, 1325. borate of, 1515. chloride of, 1542. citrate of, 1544. juice, 1322. sulphate of, unground, 1711. white, 1351. IMITATIONS. Entries of exemption or liquidation final after one year, 8&3. Of prosecutions for penalties or forfeitures, 884. 'lens, bleached, 961. brown, 961. iseed, 1326. iqueurs, 984. iquorice, paste or juice, 920. IQUORS. Distilled spirits for mfs., 2299. In casks, drawback on, 1992. Malt, imported, inspected and marked, 2266. Packages of, for drawback, 1992. Stamp-tax on, 2098. itharge, dry, 1358. ground in oil, 1358. ithographic stones, not engraved, 1656. itmus. 1657. Jadstones, 1658. 3omotive-tire, 1015. 1659. Logwood, extracts of, 1369. Looking-glass plates, 952. Lumber, finished, 1136. hemlock, 1136. planed, 1136. sawed, n. o. p. f., 1136. Macaroni, 2178 6. Macaroni, 1660. Mace, 1117, Mackerel, 1078. Madder, extracts of, 1661. ground, 1661. Indian, 1661. Magnesia, calcined, 1327. carbonate, 1327, Magnets, 1662. Mahogany, mfs. of, 1147. Malacca joints, unmfd., 1631. Malt, 1328. Manganese, ore of, 1663. oxide of, 1663. Manila, 958. Manna, 1664. Mantels, slate, 937. Mantillas, silk, 1111. Manufactures of copper, n. o. p. f., 1057. of cotton, 921 to 932. of ebony, 1147. of flax, jute or hemp, 961 to 978. of glass, 946 to 954. of granadilla, 1147. of India-rubber, and silk, and other materials, 1.307. of mahoganv, 1147. of metal, n. b. p. f., 1067. of satin-wood, 1147. of silk, n. o. p. f., 1113. of steel, 1012. of worsted, n. o. p. f., 1163. of cedar-wood. 1147. of rose-wood, 1147. Manures, animal, 1609. Manure, substances used for, 1767. Manuscripts, 1665. Maps, 1210, 1511, 1512. Marble, 1329. mfs. of, 1329. slabs, 1329. MaiTOW, crude, 1666. Marsh-mallows, 1667. " MASTER OF VESSEL." Definition of, 1826. Matches, how exported, without stamping or pay- ment of tax, 2285. MATERIALS. For building and repairing certain vessels, 1813, 1814. For the manufacture of certain articles for expor- tation, 2030 b. Matico-leaf, 1668. Mats, 1178. cocoanut, 1330. made of flags, 1331. floor-, 1331. of grass, 1331. of jute, 1331. Matting, China, 1331. floor, 1331. Measures and weights, provisions as to, 2099 to 2118. Meats, prepared, 1092. Medals, copper, 1669. gold, 1669. silver, 1669. Medicinal preparations, u.o. p. f.,1332. waters, artificial. 13.36. Medicines, proprietary, 1397. distilled spirits for, 2299. drawback on, 1981. stamp-tax on, 2098. Meerschaiim, crude, 1670. Melado, 1099, 1104, '2204, 2205. concentrated, 1099, 1104. Hawaiian. 22.33. MERCHANDISE. Definition of, 1824. Invoiced below cost, subject to forfeiture, 1841. MERCHANT APPRAISERS. Appointment of, 1820, 1908. Penalty on, for refusal to serve, 1821, 1907. Mercurial preparations, n. o. p. f., 1333. Metals, manufactures of, component of chief value, 916. n. o. p. f., 916. 11 152 INDEX TO PART I. Metals, unmfd., 1068. Metal threads. 1212. * MEXICO. Exportation to, 1964. Exportatlons for, through i)ort of Lavaca, 1965. Through port of Indianola, 1966. Fees, exemption of sealed goods passing through, 1969. Forfeiture for return of merchandise exported to, 1970. Inspectors on transportation routes to, 1817. Penalty for aiding in landing, etc., 1970. Transportation in bond to places in, 1967. Transportation in bond over territorv of, 1968 Mica, 1671. waste, 1671. Milk, preserved or condensed, 1089. sugar of, 1768. Mill-cranks, of wrought iron, 1016. irons, of wrought iron, 1016. Mineral blue, 1352. green, 1352. kermes, 1335. substances, n. o. p. f., 1334. waters, 1672. waters, artificial, 1336. Mineralogy, specimens of, 1760. Mirbane (oil), 2179. MITIGATION. Of penalties, 882, and 2124 to 2128. Mitts, silk, 1111. Models, 1673. Mohair-cloth, 1857. MOIETIES. Abolished, 864, Moisic iron, 990. Molasses, 1103. concentrated, 1099, 1104. Hawaiian, 2233. Monument of General Washington admitted free, 2353. Morphia, 1337. salts of, 1337. Moss, for beds, etc., 1675. Iceland, crude, 1674. Mosses, crude, 1674. Mungo, 1161. Mun.jeet, 1661. Murexide dye, 1676. Muriate of ammonia, 1188. Music, bound. 1338. unbound, 1338. Musical instruments, 1339. Musk, crude, 1677. Muskets, 1340. Mustard, in bulk, 1341. inclosed in glass or tin, 1341. seed, 1678. Nails, cut, 1025. horse-shoe, 1026. wrought, 1023. National Mining and Industrial Exposition at Den- ver, articles for, admitted free, 2366. Natural history, specimens of, 1760. Needles, 1342. for knitting-machines, 1010, for sewing-machines, 1010. n. o. p. f., 1342. NEW YORK. Appointment of examiners at, 1902. Appraisement of damaged goods at, 1905. Collection district extended, 2265. Extra work of appraisers at, 1906. General duties of appraisers at, 1904. Number of packages to be sent to appraisers, 1901. Officers and employes in appraisers' office not to be in commercial business, 1902. Special examiner of drugs for, 1900. Nickel, 1059. alloy of, with copper, 1060. oxide, 1060. Nitrate of soda, 1679. Nitric ether, spirits of, 1304. Nuts, Brazil, 1681. cocoa, 1681. cream. 1681. for dyeing, 1497. Hawaiian, 2233. n, o. p. f., 1343. palm, 1699. wrought iron, 1021. Nut-galls, 1680. Nutmegs, 1118. i Nux vomica, 1682. ! Oak-bark, 1683. Oakum, 1684. Oar-blocks, 1137.J Oaths of subordinate customs officers, how takei ; 2193. i Oat-meal, 1083. Oats, 1077. 1 Obscene books, etc., 900. Ochre and oehrey-earths, dry, 1360. ground in oil, 1360. OFFENCES. Violations of law to be reported forthwith bj officers and proceedings thereon, 877. Oils, almonds, 1686. « all animal, 1344. amber, 1686. ambergris, 1686. aniline, crude, 1471. I anise, 1686. anise-seed, 1686. anthos, 1686. ' bay, 1346. ! bay-leaves, 1345. i bene, 1344, 1686. benzine, 1344. i benzole, 1344. ! bergamot, 1686. j cajeput, 1686. I caraway. 1686 j cassia, 1686. I castor, 1344. I cedrat, 1686. ! cenne, 1344. chamomile, 1686. f cinnamon, 1686. citronella, 1686. : civet, 1686. cloves, 1344. i coal-, 11344. I cocoa-nut, 1697, I cognac, 1344. I cotton-seed, 1344. croton-, 1344. CTibebs, 1345. I essential, 1686. essential or essence, 1345. I expressed, 1686. fennel, 1686. I fish-, 1344, 1687. : fixed, 1686. fixed or expressed, 1346. flaxseed, 1344. hempseed, 1344. illuminating, 1344. jasmine, 1686. jessamine, 1686. juglandium, 1686. juniper, 1686. laurel, 1346. lavender, 1686. lemon-grass, 1686. lemons, 1345. linseed, 1344. mace, 1686. j mustard, not salad, 1346. i naphtha, 1344. ' neat's-foot-, 1344. olive-, 1344. olive-, not salad, 1346. origanum, 1686. orange, 1345. ottar of roses. 1686. palm, 1697. poppy, 1686. rapeseed, 1344. red, 1686. rock, 1344. rosemary, 168 demy, 1371. drawing, 1371. elephant, 1371, envelopes, 1370. foolscap, 1371, for fireboards, 1371. for printing, 1368. for screens, 1371. hangings, 1371. imperial letter, 1371. manufactures, 917. mfs. of, n. o. p. f., 3368. n. o. p. f., 1371. sheathing, 1368, stock, crude, 1700. waste, 1723. Papers, illustrated, 1210. Papier-mache, mfs. of, 1372. Parafflne, 1373. Parasols, 914. and parts thereof, 1444, 1445. Parasol-sticks, crude, 1787. Parchment, 1374. Parian-ware, plain white, 935, ornamented, 934. Paris green, 1352. white, 943. ground in oil, 945. Paste, Brazil, 1517. compositions of, when set, 1248. compositions of, not set, 1248. oxidizing, 1695. Pastel, 1795. Patchogue, port of delivery, 2170. Patent size, 1375. Paving-stones, n. o. p. f., 1376. tiles, marble, 1329. Pea-nuts, 1377. Pearl, mother of, 1701. Pebbles, Brazil, 1518. for spectacles, rough, 1518. Pelerines, silk, 1111, Pellitory-root, 1702. PENALTIES. As to dutiable articles found with baggage,. 1836, For counterfeiting cigar stamps, or dealing in or having counterfeits, 2284. For fraudulent invoices, 1841. For fraudulent entry, 1854. For presenting fraudulent invoice, 1855. For aiding in landing of same, 1970 For return of merchandise exported in bond, 1970. PENALTIES {continued). For fraudulently claiming drawback on tobacco, 2196. For importing in vessels not owned in country pro- ducing merchandise imported, 906. For importing neat cattle and hides, 904, For offences committed by Treasury officials, to whom applying, 2193, For frauds under act of June 22d, 1874, 874, 875, For failure to cancel stamps on imptd liquors, 2268. For removal or sale of cigars packed, stamped or marked contrary to law, 2283, 2284, Limitation of prosecutions for, 884. Not to be imposed by court without verdict of frau- dulent intent, 878. On merchant appraisers for not serving, 1821, 1907. Proceedings on application for remission or miti- gation of, 882. Remission of, 2124 to 2128. Under tobacco laws, 2057. 2058, 2063, 2088, 2091, 2096. On vessels, for having or landing excess of sea- stores, 2037, 2039. Pencils, lead-, not in wood, 1379, of wood, lead or other, 1378, Pen-holders, 1381, Penknives, 1007, Pens, metallic, 1380. Pen-tips, 1381. Peppers, 1114. ground, 1115. Percussion-caps, 916, 1.382. Perfumeries, 1268. tax on, 2098. distilled spirits for, 2299, Periodicals, 1210, Persis, 1703. Personal effects. 1704, 1793. Peruvian bark, 1705. Petroleum, crude, 1344. Pewter, mfs. of, n. o. p. f., 1067. old, 1706. Phanglein, 1707. Philosophical apparatus. 1383, 1708. instruments, 1383, 1708. preparations, 1708. Phosphates, crude, 1709. Pickets, 11,39. Pickles, 1087. Pimento, 1114. ground, 1115. Pins, 1384. Pipe, cast-iron, steam, etc., 1031. cases, 1385. mouth-pieces, 1385. stems, 13a5. tips. 1385. Pipes and pipe-bowls, n. o. p. f,, 1386. clay. 1386. lava, 1386. meerschaum, 1386. metallic mountings for, 1385. parts of, 1385. porcelain, 1386. wood, 1386. Pipe-clay, 919. Pitch, 1387. Plank, 1135. Plants, 1388, 1710. for medicinal purposes. w.X). p. f., 1594. Hawaiian, 22as. tea-, 1774. vanilla, 1492. Plaster of Paris, calcined. 1389. ground, 1389. unground, 1711. Plated-ware, 1390. Plates, engraved, of steel, 1391. engraved, of wood, 1391. iron, galvanized or coated with metal by elec- tric batteries, 1051. iron, galvanized or coated with metal other- wise than by electric batteries, 1052. tin-, galvanized or coated with metal by elec- tric batteries, 1051. tin, galvanized or coated with metal other- I wise than by electric batteries, 1052. I Platina, mfs. of, n. o. p. f., 1065. i unmfd., 1712. j Platinum retorts, or parts of, 1713. 1 vases, 1713. I Playing-cards. 1392. Plumbago, 1714. ' Plums, 1393. 154 INDEX TO PART I. Plush, hatters', silk and cotton, 1302. Pneumatic iron, as steel, 1014. Pocket-books, 1229. knives. 1007. Polishing-powders, 1394. stones, 1715. Polypodium, 1716. Pomades, 1268. Pongees, silk, 1111. Porcelain-ware, ornamented, 934. plain white, 935. Pork, 1069. Porter, 986. Posts, 1137 Potash, acetate, 1395. bichromate of, 1395. chlorate of, 1395. chromate of, 1395. hydriodate, 1395. iodate, 1395. iodide, 1395. prussiate, red, 1395. prussiate, yellow, 1395. Potassa, chromate and bicarbonate of, 2178. muriate of, 1717 Potatoes, 1090. Poultry, prepared, 1092. Precious-stones, set, 1396. not set, 1396. PREPARATIONS. Of anatomy, 1755. Distilled spirits for, 2299. Stamp-tax on, 2098. Philosophical, 1708. Scientific, 1708. Printed-matter, 1210. in mails, when free, 2289. "PORT." Definition of, 1825. Of Patchogue, 2170. Professional books, 1793. ' implements, 1793. instruments, 1793. Proof-spirits defined, 2064. PROTESTS AND APPEALS. In customs decisions, 1893, 1894. Protoxide of strontium, 1766. Prunes, 1259. Prussian blue, 1352. Pulu, 1718. Hawaiian, 2233. Pumice, 1719. stones, 1719. Putty, 1398. Quassia-wood, 1720. Quick-grass, root, 1721. Quicksilver, 1399, 2187. Quills, 1722. Quinine, salts and sulphate of, 1400, 2292. Quoits, 1569. Rags, of cotton, 1723. of hemp, 1723. of jute, 1723. of linen, 1723. n. o. p. f., 1401. Railroad chairs, wrought-iron, 1021 . iron, drawback on, 1984. ties, wood, 1724. Railway bars, part steel, 1014. Raisins, 1402. Rape-seed, 1303. Rasps, 1006. Ratafia. 984. Rattans, mfd.. 1403. unmfd., 1725. Red precipitate, 1404. Reduction of duties ten per cent., 912. Reeds, mfd., 1403. unmfd., 1725. Refund of duties. Secretary to report annually to Congress, 2212. Refund of duties, when paid, only on judgment of court, 2209. Refund on cut hoops, hoops cut to length, hoops cut and punched, and barrel hoops, bought before March 12th, 1880, 2313. Regalia, 172(). Registry of flatboats or barges, not necessary, 2291. Regulations relating to refund of duties, 2211. REIMPORTATIONS. Internal revenue tax on domestic, 909. Of goods exported in bond, 1970. Reimported articles, duty on, 909. Remission of fines, penalties and forfeitures, 2124 to 2128. Rennets, 1727 REPEAL. Accrued rights reserved, 2131. Acts passed after December 1st, 1873, not repealed by Revision, 2135. All laws in force, December 1st, 1873, repealed, 2130. Of discriminating duties, 2329. Legislative construction not to be inferred from titles, 2134. Offences under formei laws may be prosecuted, 2132. Of paragraphs 912 to 920, 22066. Revised Statutes embrace all general and perma- nent laws, 2129. Of sections 2990 to 2997, Revised Statutes, 2307. Suits, etc., under former laws not affected by re- peal, 2133. Resins, 1405. crude, n. o. p. f., 1728. Retorts, platinum, 1713. Revised Statutes, what edition referred to, 2288. what they include, 2129. Rhubarb, 1729. Ribbons, silk, 1110. Rice, 10a5. Hawaiian, 2233. Richmond, collector and surveyor, 2298. district of, 2297, Rifles, 1340. Rivets, 1023. Rocou, 1474. Root-ftour, 1730. Roots, 1710. Columbo-, 1557. Contrayerva-, 1559. Elecampane-, 1582. gentian-, 1601. ginger-, 1602. ginseng-, 1603. hellebore-, 1617. licorice-, 1654. pellitory-, 1702. quick-grass, 1721, sassafras, 1741. for medicinal purposes, n. o. p. f., 1594. Rope, waste, 1723. Rose-leaves, 1731. -pink 1366. -wood, mfs. of, 1147. Rosin, 1405. Rottenstone, 1732. Rugs, 1178. Rum, essence or oil, 1268. Russia sheetings of flax or hemp, brown and white. 974. Rye, 1075. -flour, 1084, Saddlery, 1239. Safilower, 1733. extract of, 1733. Saffron, 1733. -cake, 1734. extract of, 1733. Sago, 1735. -flower, 1735. Sail-duck, 973. Sails, canvas for, 973. Saint-John's beans, 1736, Salacine, 1737. Sal ammonia, 1188. Salep, 1738. Saleratus, 1408. Salmon, pickled, 1078, preserved, 1079. Saloup, 1738. Sal-soda, 1409. Salt, in bulk, 1410. in packages, 1410. for curing fish, drawback on, 1985. Salts, black, 1503. Epsom, 1412. glauber, 1412. preparations of, n. o. p. f., 1412. Rochelle, 1406. Saltpetre, crude, 1411. refined, 1411. in gunpowder, drawback on, 1989. Sandal-wood. 1739. Sand-stone, 1428. Santonin, 1413. Sardines, 2181. i INDEX TO PART I. 155 Siirfliiiei>, preserved in oil, 108(). Sarsaparilla, crude, 1740 Sassafras bark, 1741. root, 1741. Satin-white, 1351. -wood, mfs of, 1147. Sauces, n. o. p. f., 1087. Sauerkraut, 1742. Sausage skins, 1743. Sausages, Bologna, 1506. Sawed-boards, 1135. Saws, back, 1005. cross-cut, 1042. drag, 1043, hand-, 1004. mill-. 1043. pit-, 1043. Scagliola tops for furniture, 1414. Seammony, 1744. resin of, 1744. Scarfs, silk, 1111. Scientific apparatus, 1708. instruments, 1708. preparations, 1708. societies and institutions, 1708. Scilla, 1762, Scrap-iron, cast, 1034. wrought, 1035. Screens, 1178. Screws, bed-, 1022. called wood-screws, 1028. iron, except wood-screws, 1029. other metal than iron, 1029. Sculpture, specimens of, 1726. SEA STORES. Provisions relating to, 1829. 1830, 1831. Coal on steamers may be retained on board, 1832. Purchase of, in adjacent territory, to be reported, 2037. Excess of, dutiable, 2038. Saloon stores, duty on, 2039. Sealing-wax, 1415. Sea-weed, 1675. n. o. p. f., 1745. Search warrant for concealed merchandise, 2328. Seed, anise, 1747. anise-star, 1747. canary, 1747. cane, 1710. caraway, 1746. cardamom, 1746. chia, 1747. coriander, 1746. cummin, 1746. fennel, 1746. fenugreek, 1746. Hawaiian, 2233. hemlock, 1558. mustard, 1678. sesamum, 1747, sugar-beet, 2190, sugar-cane, 1747, Seeds for Department of Agriculture or Botanical Garden, 1710, for medicinal purposes, n, o, p. f,, 1594, n. o, p. f., 1746. of forest-trees, 1747. Seines, 972. SEIZURES. Of books and papers no longer lawful, 863. Merchandise subject to, for fraudulent entries, 875. Of obscene books, etc., 900, 901. Senna, in leaves, 1748. Sewing-silk, in the gum, 1108. purified, 1108. Shaddocks, 1416. Shale, 1240. Shark-skins, 1749. Shawls, silk, 1111. Sheathing or yellow metal, 1058. Sheep, for international show, 2295. -skins, raw or unmfd., 1160. Sheetings of flax or hemp, brown and white, 974. Sheet-iron, common or black, 998. • smooth or polished, 997. Shell-boxes, 1229. -fish, 1752. Shell, tortoise, unmfd., 1782. unmfd., 1782. Shells, mfs. of, 1417. unmfd., 1750. Shingle-bolts, 1751. Shingles, 1141. Ship-planking, 2188. -timber, 1659. Shirts, cotton, 930. silk. nil. Shoddy, 1161. Shrimps, 1752. Shrubs, 1710. or trees, Hawaiian, 223:?. Side-arms, n. o. p. f., 1418. Silicate, alkaline, 1422. SILK. Cocoons, 1753. Floss, 2171. In the gum, 1105. In singles, tram, and thrown ororganzine, 2171. Raw, 1753. Sewing-, in the gum or purified, 2171. Spun, in skeins or cops, 2171. As reeled from the cocoon, 1753. Twist. 1109, 1357. Mfs. of, wholly or in part, n. o. p. f., 2171. Waste, 1753. Silks, dress, 1110. piece, 1110. Silk-velvets, 1110. Silk-worm eggs, 1754. Silver, mfs. of; n. o. p. f., 1065. sweepings, 1769. Silver-plated metal, 1066. Similitudes, duties on, 908. ' Sisal-grass, 960. I Skates, 1419. Skeletons, 1755. Skins, 1319 to 1321, 1621. Angora goat, unmfd., 1621. asses-, unmfd., 1621. dried, 1756. manufactures of, 920. pickled, 1756. salted, 1756. sausage, 1743. shark, 1749, Slabs for tables, slate, 937. Slack coal, 1240. Slate, chimney-pieces, 937. mfs. of, 937. pencils, 937. Slates. 937. Sledges, blacksmith's, 1020. Slit-rods. 1002. Smalts, 1420. Smokers' articles, 1385. Snails, 1757. SNUFF. (See " Tobacco.") Snuff, damp, 1131. dry, 1131. ground, 1131. in bond, free of tax on exportation, 2339. for drawback, 2281. mfd. of tobacco, 1131. pickled, 1131. scented, 1131. tax on, 2269. Snuff-flour, damp, 1131. dry, 1131. ground, 1131, mfd. of tobacco, 1131. I pickled, 1131. scented, 1131. Soap, n. o. p. f., 1421. shaving, 1421. toilet, 1421. Soap-stock, 1758. Societies, importations by, for exhibition, free, 2264. Soda-ash, 1409. Soda, bicarbonate of, 1408. carbonates of, n. o. p. f., 1422. caustic, 1422. hyposulphate of, 1422. nitrate of, 1679. silicate of. 1422. Southern Exposition at Louisville, provisions aa to, 2367 to 2370. Souvenirs, 1229. Spanish brown, 1360. grass, 1584. pulps of, 1584. Spar ornaments, 1184. Sparterre, 1759. Specimens of botany, 1760. of mineralogy, 1760. of natural history, 1760. Spelter, in blocks or pigs, 1048. 156 INDEX TO PAET I. Spelter, in sheets, 1049. Spices, n. o. p. f., 1123. Spikes, cut, 1025. wrought, 1023. Spirits, and spirituous beverages, duty on, 985. imitations of, 985. imported, inspected and marked, 2266. manufactured or distilled from grain or other materials, 982. SPIRITS, DISTILLED. Special entry of, 1828. Branding and marking, 1857, 1858. Domestic manufactures from, for exportation, 2098. Compoun. f., 1134. used in building wharves, 1133. used in building spars, 1133. in bars, 1780. in blocks, 1780. Tin-foil, 1438. mfs. of, n. o. p. f., 1067. grain-, 1780. muriatic, 1438. oxide, 1438. in pigs, 1780. in plates, 1050. plates or sheets, 2180. salts of, 1438. in sheets, 1050. terne or taggers', 1050, 2180. TOBACCO AND SNUFF. Affixing false stamps, or stamps before used, 2079. Absence of stamp, notice and evidence of non- payment, 2077. In bond, free of tax on exportation, 2339. Dealers in leaf, shall only sell to other dealers, 2272. Drawback on exported tobacco, 2081 b. i INDEX TO PART I. 15' TOBACCO AND SNUFF {continued). How drawback on, collected, 2281. How manufactured tobacco put up, 2008 to 2070. How snuff put up, 2066. How withdrawn for exportation, 2195. Imported, 2081. Increased tax on, 2203. In leaf, unmfd., not stemmed, 1128. Mfd., n. o. p. f., 1130. Packed for sale, how, 2273 to 2278. Penalty for dealing in leaf, without paying tax, 20.58. Penalty for dealing in manufactured, without pay- ing tax, 2057. Penalty for fraudulently claiming drawback on, 2196. Penalty on, for not reporting, 2063 . Perique. no tax on sale of, by producer, 2337. Removing, except in proper packages, or without stamp; selling unlawfully, etc., 2078. Removing unlawfully ; selling without stamps, or payment of tax, or giving bond ; making false entries, etc., 2076. Repealing export tax on, 2335. Sale of manufactured tobacco, 2071. Scraps, cuttings, and clippings of, how withdrawn, 2280. Stamped portions of emptied packages to be de- stroyed ; buying, selling, or using the same, 2080. Stemmed, n o. p. f., 1130. Stems, 1129. Tax, sheriff, or other officer not liable for, as deal- er, 2271. Tax, purchaser at sheriff's sale not liable for, 2271. Tax on, 2269. Tax on, when sold without stamp, to be estimated, 2075. Tax on manufactured, and on snuff, 2072 to 2074. Tax on dealers in, 2270. Tobacco tax, how collected when not stamped, 2279. To whom dealers in leaf may sell, 2059. Unmfd., n. o. p. f., 1132. Who are dealers in leaf, and tax on, 1960. Who are dealers in tobacco, and tax on, 2063. Who are manufacturers, and tax on, 2062. Who are manufacturers of cigars, and tax on, 2063. Toilet-waters, 1268. Tonka, Tonqua, or Tonquin beans, 1781. Tonnage duties, discriminating, 2119 to 2123. Tools of trade, 1793. Tooth-pastes and washes, 1268. rortoise-shell, unmfd., 1782. Toys, 1439. Trace-chains, 1018. *rade-marks, registry of. 2315. proof of, 2316. may consist of what, 2316. certificate of registry, 2317. evidence of, 2317, 2320. period of registry, 2318. renewal of registry, 2318. fee for registry, 2319. suit for wrongful use of, 2320. no suit when used in unlawful busi- ness, 2321. fraudulently obtaining, liability for, 2322. remedy for wrongful use, 2323. expiration of period of, 2324. transfer of, recorded by commissioner of patents, 2325. registry for foreign use, 2326. formerly in use, registry of, 2333. penalties for counterfeiting, 2224 to ; 2231. of watches, 905. i fRANSIT. I Baggage and personal effects, 1837. Provisions for, under treaty of Washington, 1856. Of goods in bond, through Mexico and British Provinces, 1967 to 1970. insportation, see Immediate transportation. 3aty of Washington, terminating portion of, 2355 to 236/. 1710. of metal, 1267. imming, cotton, 932. silk, 1111. ipoli, 1783. ibes, steam-, etc., 1024. irbans, silk, 1111. irmeric, 1784 Turpentine, spirits of, 1441. Venice, 1789. Turtles, 1785. Tuteneque, in blocks or pigs, 1048. in sheets, 1049. Type-metal, 1443. Types, new, 1442. old, 1786. Twine, 961. n. o. p. f., 1440. Twist, composed of mohair and silk, 1109. Ultramarine, 1362. Umber, 1363. Umbrella-sticks, crude, 1787. -sticks and frames, 1445. Umbrellas, and parts thereof, 914, 1444, 1445. Uranium, oxide of, 1788. Vaccine virus, 1566. Vanilla plants, 1492. Vandyke brown, 1364. Varnish, 1446. Vases, platinum, 1713. Vegetable ivory, unmfd., 1638. substances used for cordage, %o Vegetables, for dyeing, 1497. Hawaiian. 2233. n. o. p. f., 1091. prepared, 1092. Veils, silk, 1111. Vellum, 1447. Velvet, painted, 1448. printed, 1448. cotton, 931. Velvets, part silk, 1110. Venetian red, 1366. Venice turpentine, 1789. Verdigris, 1790. Vermicelli, 1660, 21785. Vermilion, 1366. Vermuth, 987. VESSELS. Cast-iron, 1030. Definition of term, master of, 1826. Discriminating duties on importations by vessels not of United States, 911. Equipments and repairs, duties on, 2040. Materials for building and repairing, 1813, 1814. Necessary repairs, refund of duty on, 2040. No fee for enrolling or licensing certain. 2291. Flatboat not enrolled, registered or licensed, 2291. Barge not enrolled, registered or licensed, 2291. On Mississippi River, need not enter and clear, 2221. Restrictions as to importations by foreign, 906, 907. Spanish , arriving in distress, provisions as to, 1859. Vestings, silk, 1111. Vinegar, 1093. Vitriol, white, 1449. Wafers, 1791. Wagon-blocks, 1137. Walnuts. 1275. WAREHOUSING. {See "Bond and Warehouse Sys- tem.") Warps or warp yarn, cotton yarn, 927. Washers, wrought-iron, 1021. WASHINGTON, TREATY OF. Provisions for carrying into effect. 1856. Waste, 1161. n. o. p. f., 1450. silk, 1753. for the manufacture of paper, 1723. Waste-bagging, 1723. Waste-rope. 1723. Watches, 916. foreign, restrictions upon importation of certain, 905. and parts of, 1451. Watch-chains, silk, 1111. cases, 1451. materials, 1451. movements, 1451. jewels. 13%. Water-colors, 1365. moist, 1366. Water-proof cloth, 1179. Wax, bay, 1792. Brazilian, 1792. Chinese, 1792. myrtle, 1792. tapers, how exported without stamping or pay- ment of tax, 2285. Wearing apparel, 1793. entry of, 183:^. n. o. p. f., 1238. 168 INDEX TO PART I. Wearing apparel, wool, worsted, etc., 1167. Webbing, cotton, 1452. flax, 1452. n. o. p.f.,1452. silk, nil. Webbings, wool, worsted or mohair. 1168. Weights, measures, and coinage. 2099 to 2118. Weld, 1795. West Point, deputy collector, 2298. Whale-bone, 1794. articles composed of, n. o. p. f., 1199. Wheat, 1072. Whetstones, 1622. Whip-gut, unmfd, 1537. White-wood, 1135. Whiting, 943. ground in oil, 944. Willow, articles composed of, n. o. p. f., 1199. prepared, 1348. Window-glass, common, 948. WINES. All kinds, imported in bottles, n. o. p. f., 980. All sparkling, in bottles, 981. Branding and marking 1857, 1858. In bottles, 2174. Imported, inspected and marked, 2266. Imported in casks, 979. Special entry of, 1828. Still, in casks, 2173. Wings, of metal. 1267. Wire, chain, 916. rope, 916. spiral, furniture springs, 996. strand, 916. WITNESS. Claimants of compensation for detective services, may be, 870. Woad, 1795. Wood-ashes, 1796. lye of, 1796. Wood, Brazil-, 1519. box-, 1798. cabinet, unmfd., 1798. cedar, 1798. ebony, 1798. granadilla, 1798. lake. 1366. lance-, 1798. lignum-vitse, 1798. mahogany, 1798. mfs. of, n o. p. f., 1147. unmfd., n. o. p. f., 1148. for the mf. of paper, 1797. poplar, 1797. Wood, quassia, 1720. rose-, 1798. sandal, 1739. satin-, 1798. Wool, 914. clothing, change of rate of duty, 2334 manufactures of, 914. mfs. of, n. o. p. f., 1162. when free, 2295. Wools, 1149 to 1158. on the skin, 1159. provisions as to standard samples, 1878. WOOLLENS. Appraisement of, when invoiced at average prices, 1873. Appraisement of different qualities in same pack- age, 1874. Appraisement of, when bales of different quality in same invoice, 1874. Woollen cloths, 1162. rags, 1161. shawls, 1162. Works of art, 1799, 1800. World's Industrial and Cotton Centennial Exposition, establishing, 2342. commissioners for, 2343, 2344. articles for, admitted free, 2352. Worm-gut, mfd. and unmfd., 1612. Worm-seed, Levant, 1801. Worsted, mfs. of, 1163. WRECKED GOODS. Appraisement of, 1890. WRECKS. Merchandise recovered from, when exempt from duty, 1807. Xylonite, 1802. Xylotile, 1802. Yarns, 1803. coir, 1553. cotton, 927. flax or linen, 961. hemp, 971. jute, 977. woollen, 1163. I worsted, 1163. Yeast-cakes, 1804. Yorktown, port and district of, 2296. Zaffer, 1805. Zinc, in blocks or pigs, 1048. oxide of, dry, 1367. oxide of, ground In oil, 1367. in sheets, 1<'49. sulphate of, 1449. I PART IL TARIFF ACT OF MARCH 3, 1883, AND SUBSEQUENT ACTS. March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. .) Chap. — An Act to reduce Internal Revenue Taxation, and for other purposes^ Sec. 6. That on and after the first day of July, eighteen hundred and eighty- three, the following sections shall constitute and be a substitute for Title thirty^ three of the Revised Statutes of the United States : TITLE XXXIII. DUTIES UPON IMPORTS. * Sec. 2502. There shall be levied, collected, and paid upon all articles im- ported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules, respectively prescribed, namely : Schedule A — Chemical Products. 1. Glue, twenty per centum ad valorem. (1288.) 2. Beeswax, twenty per centum ad valorem. (1202.) 3. Gelatine and all similar preparations, thirty per centum ad valorem. (1285.) 4. 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. (1289.) 5. Glycerine, refined, five cents per pound. (1289.) 6. Fish-glue or isinglass, twenty-five per centum ad valorem. (1636.) 7. Phosphorus, ten cents per pound. (1816.) 8. 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. (1421.) 9. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per pound. (1421.) * For convenient reference, the editor, at the suggestion of the Treasury Department, has conformed his numeration of the paragraphs in this act to that of the tariff pamphlet recently published by the Depart- ment. But as there are some ten or twelve pertinent sections in this act. which precede, and are not in- cluded in the numeration of the pamphlet, he found that in order to avoid the alternative of double numerations or the introduction of other designations or marks of distinction, and consequent confusion in the references of his general schedule, as well.as to preserve intact the long-tried plan of his book now familiar to the whole customs service, it Avould be necessary to transpose these seclionsj and to group them as appropriately as possible with their related sections following the " Free List;" giving, of course, in addition to the consecutive numbers of the paragraphs, the proper statutory number of each section. The numbers at the end, or in the body of paragraphs,, reier to paragraphs in Part I., unless otherwise indicated by the addition of the word " post," or letter •* p." 1 (1) 2 DIGEST OF STATUTES. 10. Sponges, twenty per centum ad valorem. (1423.) 11. Sumac, ground, three-tenths of one cent per pound, and sumac extract, twenty per centum ad valorem. (1361.) 12. Acid, acetic, acetous, or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, two cents per pound ; exceed- ing the specific gravity of one and forty-seven one-thousandths, ten cents per po^'und. (1182.) 13. Acid, citric, ten cents per pound. (1182.) 14. Acid, tartaric, ten cents per pound. (1182.) 15. Camphor, refined, five cents per pound. (1226.) 16. Castor beans,* or seeds, fifty cents per bushel of fifty pounds. (1231.) 17. Castor oil, eighty cents per gallon. (1344.) 18. Cream of tartar, six cents per pound. (1256.) 19. Dextrine, burnt starch, gum substitute, or British gum, one cent per pound. (1292) 20. Extract of hemlock, and other bark used for tanning, not otherwise enumerated or provided for in this act, twenty per centum ad valorem. (1816.) 21. Glucose, or grape sugar, twenty per centum ad valorem. (1816.) 22. Indigo,f extracts of, and carmined, ten per centum ad valorem. (1354.) 23. Iodine, resublimed, forty cents per pound. (1313.) 24. Licorice, paste or roll, seven and one-half cents per 'pound; (1323.) licorice juice, three cents per pound. (1324.) 25. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents per pound. (1345.) 26. Oil, croton, fifty cents per pound. (1344.) 27. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, seven and one-half pounds weight to be estimated as a gallon. (1344.) 28. Hemp-seed oil and rape-seed oil, ten cents per gallon. (1344.) 29. Soda and potassa, tartrate, or rochelle salt, three cents per pound. (1406.) 30. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. (1430-1.) 31. Tartars, partlj^ refined, including lees crystals, four cents per pound. (1191.) 32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or ground, sixty cents per hundred pounds. (1187.) 33. Ammonia, anhydrous, liquefied by pressure, twenty per centum ad valo- rem. (1332, or 1412.) 34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem. (1332.) 35. Ammonia, muriate of, or sal-ammoniac, ten per centum ad valorem. (1188.) 36. Ammonia, carbonate of,J twenty per centum ad valorem. (1188.) 37. Ammonia, sulphate of, twenty per centum ad valorem. (1188.) 38. All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem. (1336.) 39. Asbestos, manufactured, twenty-five per centum ad valorem. (1192.) 40. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ac valorem. (1198.) 41. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent pel pound. (1198.) 42. Refined borax, five cents per pound. (1211.) * If the beans are in the pod, an allowance may be made for the weight of the pods as tare. (Feb. 1870. San. Fran.) t " AH extracts of indigo classified as ' carmined.' " (April 4, 1865, N. Y.) i Certain jars containing carbonate of ammonia, which was rated at 20 per centum, were held to " properly placed at 2.5 per centum as " common earthenware," separately ; the jars appearing in the invoic as a separate item of the cost. (October 9, 1866. S. & Co.) But cmira (Dec. 18, 1868, N. Y., S. S., 303), &vl\ phate of ammonia is not crude ammonia. (Feb. 11, 1871. Phila.) DIGEST .OF STATUTES, 3 a. Pureboracic acid, five cents per pound ; (1454.) 43. h. commercial boracic acid, four cents per pound; (1454.) c. borate of lime, three cents per pound; (1515.) d. crude borax, three cents per pound. (1516.) 44. Cement, Roman, (1407.) Portland, and all others, twenty per centum ad valorem. (1816.) 45. Whiting and Paris white, dry, one-half cent per pound ; (943.) ground in oil, (944.) or putty, (1398.) one cent per pound. 46. Prepared clialk, precipitated chalk, (942.) French chalk, red chalk, (941.) and all other chalk preparations which are not specially enumerated or pro- vided for in this act, twent}' per centum ad valorem. (942.) 47. Chromic acid, fifteen per centum ad valorem. (1182.) 48. Chromate of potash, three cents per pound. (2178.) 49. Bi-chromate of potash, three cents per pound. (2178.) 50. Cobalt, oxide of, twenty per centum ad valorem. (1241.) 61. Copper, sulphate of, or blue vitriol, three cents per pound. (1449.) 62. Iron, sulphate of, or copperas, three-tenths of one cent per pound. (1250.) 63. Acetate of lead, brown, four cents per pound. (1181.) 54. Acetate of lead, white, six cents per pound. (1181.) 55. White lead, when dry or in pulp, three cents per pound ; (1358.) 66. When ground or mixed in oil, three cents per pound. (1358.) 67. Litharge, three cents per pound. (1358.) 68. Orange mineral, and red lead, three cents per pound. (1358.) 59. Nitrate of lead, three cents per pound. (1318.) 60. Magnesia, medicinal, carbonate of, five cents per pound. (1327.) 61. Magnesia, calcined, ten cents per pound. (1327.) 62. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound. (1412.) Potash : 63. Crude, (1816.) carbonate of, or fused, (908, 1408.) and caustic pot- ash, twenty per centum ad valorem. (1816.) 64. Chlorate of, three cents per pound. (1395.) 65. Hydriodate, iodide and iodate of, fifty cents per pound. (1395.) %^. Prussiate of, red, ten cents per pound. (1395.) 67. Prussiate of, yellow, five cents per pound. (1395.) 68. Nitrate of, or saltpetre, crude, one cent per pound. (1411.) 69. Nitrate of, or refined saltpetre, one and one-half cents per pound. (1411.) 70. Sulphate of, twenty per centum ad valorem. (1816.) Soda: 71. Soda-ash, one quarter of one cent per pound. (1409.) 72. Soda, sal, or soda crystals, one quarter of one cent per pound. (1409.) 73. Bi-carbonate of, or super-carbonate of, and saleratus, calcined or pearl ash, one and one-half cents per pound. (1408.) 74. Hydrate or caustic, one cent per pound. (1422.) 75. Sulphate, known as salt cake, crude or refined, or nitre cake, crude or refined, and Glauber's salt, twenty per centum ad valorem. (1412, 1422.) 76. Soda, silicate of, or other alkaline silicate, one-half of one cent per pound. (1422.) Sulphur : 77. Refined, in rolls, ten dollars per ton. (1214.) 78. Sublimed, or flowers of, twenty dollars per ton. (1432.) 79. Wood-tar, ten per centum ad valorem. (1435.) 80. Coal-tar, crude, ten per centum ad valorem. (1435.) 81. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and pitch, twenty per centum ad valorem. (1344.) 4 DIGEST OF STATUTES. 82. All coal-tar colors or dyes, by whatever name known and not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1350.) 83. All preparations of coal-tar, not colors or dye, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1816.) 84. Logwood and other dyewoods, extracts and decoctions of, ten per centum ad valorem. (1359.) 85. Ultramarine, five cents per pound. (1362.) 86. Turpentine, spirits of, twenty cents per gallon. (1441.) 87. Colors and paints, including lakes, whether dry or mixed, or ground with water or oil, and not specially enumerated or provided for in this act, twenty- five per centum ad valorem. (1366.) 88. The pigment known as bone black, and ivory-drop black, and bone char, twenty-five per centum ad valorem. (1205.) 89. Ocher and ochery earths, umber and umber earths, and sienna and sienna earths, when dry^ one-half of one cent per pound ; (1360.) when ground in oil, one and one-half cents per pound. (1360.) 90. Zinc, oxide of, when dry, one and one-fourth cent per pound. (1367.) 91. Zinc, oxide of, when ground in oil, one and three-fourths cent per pound. (1367.) 92. All preparations known as essential oils, expressed oils, distilled oils, rendered oils, alkalis, alkaloids, and all combinations of of any of the foregoing, and all chemical compounds and salts, by whatever name known, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1344-5-6.) 93. Preparations : all medicinal preparations known as cerates, conserves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resius, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not speciall^^ enumerated or provided for in this act, twenty-five per centum ad valorem. (1332.) 94. "^AU barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nutgalls, fruits, flowers, dried fibers, grains, gums, and gum-resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vege- tables, seeds (aromatic, not garden seeds), and seeds of morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act, ten per centum ad valorem. (1196, 1262, 1491, 1594.) 95. All 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 provided for in this act, ten per centum ad valorem. (1464-67-76-80-84, 1501-20-22-29-30-33-38-45-47-72-93, 1634-40-46-50-58 -63-71-92-93-94-96, 1712-14-19-32-66-70-77-88, 1802-5.) 96. All ground or powdered spices not specially enumerated or provided for in this act, five cents per pound. (1114 to 1125.) 97. All earth or clays, unwrought or unmanvfacfured, not specially enume- rated or provided for in this act, one dollar and fifty cents per ton. (938, 940, 1334, 1816.) ( a. All earths or clays, wrought or manufactured, not speciallj' enumer- 98. -N ated or provided for in this act, three dollars per ton. (908, 939.) (6. China clay, or kaoline, three dollars per ton. (939.) 99. Proprietary preparations, to wit : All cosmetics, pills, powders, 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 aflfectious whatever, afi"ecting the human or animal body, (1397,) * See note to paragraph 636 Post. DIGEST OF STATUTES. 6 including all toilet preparations whatever, used as applications to the hair mouth, teeth, or skin, (1268.) not specially enumerated or provided for in this act, fifty per centum ad valorem. Alcoholic preparations: 100. Alcoholic perfumery, including cologne water, two dollars per gallon and fifty per centum ad valorem. (1268.) 101. Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon. (982, 985.) 102. Alcohol, containing ninety-four per cent, anhydrous alcohol, two dol- lars per gallon. (982.) 103. Alcoholic compounds, not otherwise specially enumerated or provided for, two dollars per gallon for the alcohol contained and twenty-five per centum ad valorem. (983.) 104. Chloroform, fifty cents per pound. (1234.) 105. Collodion, and all compounds of pyroxyline, b}^ whatever name known, fifty cents per pound ; rolled or in sheets, but not made up into articles, sixty cents per pound, and when in finished or partly finished articles, sixty cents per pound and twenty-five per centum ad valorem. (1244.) 106. Ether, sulphuric, fifty cents per pound. (1244.) 107. Hoffman's anodyne, thirty cents per pound. (1304.) 108. Iodoform, two dollars per pound. (1832.) 109. Acid, tannic, (1182.) and tannin, (1434.) one dollar per pound. 110. Ether, nitrous, spirits of, thirty cents per pound. (1304.) 111. Santonine, three dollars per pound. (1413.) 112. Amylic alcohol, or fusel oil, ten per centum ad valorem. (1284.) 113. Oil of Cognac, or cenanthic ether, four dollars per ounce. (1344.) 114. Fruit ethers,* oils, or essences, two dollars and fifty cents per pound. (1280.) 115. Oil or essence of rum, fifty cents per ounce. (1268.) 116. Ethers of all kinds, not specially enumerated or provided for in this act, one dollar per pound. (1244.) 117. Coloring for brandy, fift}^ per centum ad valorem. (1245.) 118. Preparations: All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not speciallv enumerated or provided for in this act, fifty cents per pound. (1244, 1332.) 119. Varnishes of all kinds, forty per centum ad valorem ; and on spirit var- nishes, one dollar and thirty-two cents additional per gallon. (1446.) 120. Opium, crude, containing nine per cent, and over of morphia, one dollar per pound.f The importation of opium, containing less than nine per cent, morphia is hereby prohibited. (1347.) 121. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or provided for in this act, ten dollars per pound ; | but opium prepared for smoking, and other preparations of opium deposited in bonded warehouses shall not be removed therefrom for exportation without pay- ment of duties, and such duties shall not be refunded. § (i347.) 122. Opium, aqueous extract of, for medicinal uses, and tincture of, as laud- anum, and all other liquid preparations of opium, not specially enumerated or provided for in this act, forty per centum ad valorem. (1332.) * This includes " so-called " amyle of oxyd, " consisting of acetic, kalorianic, and butyric amylic ether, made from fusel oil, to be used as pear, apple, and pine-apple essences respectively." (May 25, 1872 N Y Syn. Ser. 1129.) t Opium is not entitled to the privilege of repacking in bond. (May 27, 1870. R. & Co. Syn. Series, 672.) X This rate of duty is limited to opium prepared for smoking, and to all other preparations of opium which retain the form of opium and are used for like purposes, and does not extend to any fluid, proprietary or patent medicine. (Nov. 21, 1871. N. Y. Syn. Series, 962.) g It is the intention of this provision to prevent the exportation of such articles, without payment of duties, to foreign countries, whence they could be smuggled into the United States, and collectors will therefore not allow said articles to be exported to ports or places in the Pacific, or on the Pacific coast, either from warehouse, or from the importing vessel, which may, under certain circumstances, as specified in Article 85, of Part V, of the Regulations, be constituted the Avarehouse, but will require them to be duly landed and placed in warehouse whence they can only be removed on payment of duty. (Jan. 6, 1871. San Fr. Syn. Series, 776.) 6 DIGEST OF STATUTES. 123. Morphia or morphine, and all salts thereof, one dollar per ounce. (1337.) Schedule B. — Earthenware and Glassware. 124. Brown earthenware, common stoneware, gas-retorts, and stoneware not ornamented, twent3'-five per centum ad valorem. (933.) 125. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, Including plaques, ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem. (934-5.) 126. China, porcelain, parian, and bisque ware, plain white, and not orna- mented or decoratad in any manner, fifty-five per centum ad valorem. (935.) 127. All other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substances, not specially enumerated or provided for in this act, fifty-five per centum ad valorem. (935.) 128. Stoneware, above the capacity of ten gallons, twenty per centum ad valorem. (936.) 129. Encaustic tiles, thirtj^-five per centum ad valorem. (1266.) 130. Brick, fire brick, and roofing and paving tile, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1213.) 131. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, thirty per centum ad valorem. (937.) 132. Roofing-slates, twenty-five per centum ad valorem. (937.) 133. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, moulded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per pound ; (946.) if filled, and not otherwise in this act provided for, said articles shall pa}' thirty per centum ad valorem in addition to the duty on the contents. (953-4.) 134. Flint and lime glass bottles and vials, and other plain, moulded, or pressed flint or lime glassware, not specially enumerated or provided for in this act, forty per centum ad valorem ; (946.) if filled, and not otherwise in this act provided for, said articles shall pay, exclusive of contents, forty per centum ad valorem in addition to the duty on the contents. (953-4.) 135. Articles of glass, cut,* engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered, or looking-glass plates, forty-five per centum ad valorem. (947.) 136. All glass bottles, and decanters, and other like vessels of glass, shall, if filled, pay the same rates of dut}^, in addition to any duty chargeable on the-:: contents, as if not filled, except as in this act otherwise specially provided for. (953-4.) 137. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one-half cents per square foot; above that, and not exceeding sixteen b}^ twenty-four inches square, four cents per square foot; above that, and not exceeding twenty-four by thirty inches square, six cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, twenty- cents per square foot ; all above that, forty cents per square foot. (949.) a. Unpolished cylinder, crown, and common window-glass, not exceed- ing ten by fifteen inches square, one and three-eighths cents per pound; above that, and not exceeding sixteen b}^ twent3'-four inches 138. square, one and seven-eighths cents per pound; above that, and not exceeding twenty-four by thirty inches square, two and three eighths cents pet pound; all above that, two and seven-eighths cents per pound. (948.) * "Under the act of 1846, glass tumblers, the bottoms of which had been smoothed orpolish'ed, or the sides of which had been ornamented by cutting or grinding, were liable to the duty on cut glass." (Binns vs. Lawrence, 12 How., 9.) " Plain glass goblets, the bottom cf which is smoothed by grinding, or, in other words, punted, were held to be 'glass cut,' according to the decision in Binns vs. Lawrence." (Feb. 23, 1861, Boston.) Same decision as to photographic baths and dippei-s. (Feb, 23, 1861, N. Y. I DIGEST OF STATUTES. 139.^ 138. b. Provided, That unpolished cylinder, crown, and common window- glass, imported in boxes containing 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 ; c. And that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and not exceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only; but in all other cases the duty shall be com- puted according to the actual weight of glass. a. Fluted, rolled, or rough plate-glass, not including crown, C3dinder, 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 (950.) b. And all fluted, rolled, or rough plate-glass, weighing over one hun- dred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed. (950.) 140. Cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square foot; above that, and not exceeding sixteen by iwenty-four inches square, five cents per square foot ; above that, and not ex- jeeding twenty-four by thirty inches square, eight cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents )er square foot ; all above that, fifty cents per square foot. (951.) 141. Cast polished plate-glass, silvered, or looking-glass plates, not exceeding m by fifteen inclies square, four cents per square foot ; above that, and not Jxceeding sixteen by twenty-four inches square, six cents per square foot; ibove that, and not exceeding twenty-four by thirty inches square, ten cents )er square foot ; above that, and not exceeding twenty-four by sixty inches jquare, thirty-five cents per square foot ; all above that, sixty cents per square [foot. (952.)* 142. But no looking-glass plates or plate-glass, silvered, when framed, shall )ay a less rate of duty than that imposed upon similar glass of like description lot framed, but shall be liable to pay, in addition thereto, thirty per centum id valorem upon such frames. (952.)'^ 143. Porcelain and Bohemian glass, chemical glassware, painted glassware, Jtained 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 centum ad valorem. (,954. )f 144. Schedule C. — Metals. a. Iron ore, including manganiferous iron ore. (1334.) Also the dross or residuum from burnt pyrites, seventy-five cents per ton. (1816.) b. 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. (1334.) c. Frovided, That ore containing more than two per centum of copper, shall pay, in addition thereto, two and one-half cents per pound for the copper contained therein. * The term " looking-glass plates," held to mean " any kind of silvered glass used as looking-glasses, talthou^h.not in fact plate-glass." (July 2, 1863, N. Y.) [ t This comprehends all articles actually porcelain glass, whether the same be cut or otherwise. (Tr, Reg., p. 568.) t Landscape plates described as ^lass upon which a picture of a landscape is painted, is embraced either rander the classification of " paintings on glass," or that of " glass, colored, stained, or painted." CAug. 20» |1860, N. Y. See also Tr. Reg., p. 578.) -o ► 148. 8 DIGEST OF STATUTES. 145. Iron in pigs, (988.) iron kentledge,* (1036.) spiegeleisen, (988.) wrought and cast scrap iron,f (1034-5.) and scrap-steel, (1041,) three-tenths of one cent per pound ; but nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanufactured. (1035.) 146. Iron railway-bars, weighing more than twenty-five pounds to the yard, seven-tenths of one cent per pound. (991. )J: 147. Steel railway-bars and railway-bars made in part of steel, weighing more than twenty-five pounds to the yard, seventeen dollars per ton. (1013-14.) a. Bar-iron, rolled or hammered, comprising Jiats 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 ; b. Comprising yZa^s 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. c. Provided^ That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig-iron, except castings, shall be rated as iron in bars, and pay a duty accordingly: and none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem. (989.) d. Provided further^ That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twenty-two dollars per ton.§ 149. Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine tenths of one cent per pound; iron or steel ^a^ rails, punched, eight-tenths of one cent per pound. (991, 1013.) 150. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, (995.) and bars or shapes, of rolled iron not specially enumerated or provided for in this act, (1003.) one and two-tenths of one cent per pound. a. Boiler or other plate-iron, sheared or unsheared, skelp-iron, sheared or rolled in grooves, one and one-fourth cents per pound ; (992-3.) b. Sheet-iron, II common or black, thinner than one inch and one-half * Iron kentledge, purchased in the United States and used exclusively as ballast, if landed in the United States, will, if of foreign production or manufacture, be liable to duty; and if of American production or manufacture, be entitled to free entry under H5. (Tr. Reg., p. 554.) t Department's letter of March 19, 1869. held that where *' the officers of the customs are satisfied that pieces of new iron, whether more or less than six inches in length, are fit to be made into spikes or bolts, that is, could appropriately and with reasonable expectation of profit on the part of the manufacturer be put to such use, . . . then "they should not classiiy them as scrap iron. It was not intended, however, to limit the application of this principle to pieces of new iron fit only to be made into spikes or bolts, but it must be held to embrace all pieces of new iron, when in the condition in which imported they are fit to be manufactured directly into wire, or any other article, and such new iron should not be classified as scrap iron. " It sometimes happens that importations of so-called scrap iron are mixed with pieces of bar iron, six inches or more in length, and it is practically impossible to separate them, so as to determine what amount should pay duty as scrap and what as bar iron. Where an importation of this character contains any con- siderable quantity of clippings or pieces of new bar iron, which cannot, under Department's decisions of February 25, and March 19, 1869, be properly classified as scrap iron, then the whole box or lot, or, if it be necessary, the whole importation, in which such pieces are found, should be classified as bar iron." (Feb. 1, 1870, N. Y. Syn. Ser., 568.) X " On application to import, free of duty, old railroad iron from Canada, to be rerolled in the United States, and returned to Canada, it was decided by the Department that such free importation could not be legally allowed; but that the iron under such circumstances would be chargeable with duty as 'old iron in scrap.' Nor could the iron in question be entered, rerolled, and exported in bond to be cancelled on proof of delivery in Canada." (Tr. Reg., p. 577.) § This embraces so-styled " sheet-iron,''^ fit for some of the uses to which plate-iron is applied, to wit: among others, of tank and shutter plates. (Feb. 11, 1867, Boston.) II Dunnage mats, used as dunnage to protect sheet-iron from damage during the voyage of importation, if charged in invoice or of merchantable value, are subject to duty. (March 31, 1863, Boston.) Iron bands on sheet-iron, being of trifling value, and absolutely necessary to insure safe transportation of the sheets, are not deemed to be an item of expense to the importer, and not liable to duty, and should be considered tare. (Jan. 4. 1865, N. Y.) Sheet-iron of slightly polished appearancCj from being rolled in single sheets, to toughen it for the manu- facture of spoons, etc., to be covered with tin, should be classified as "sheet-iron, common or black," and pay duty according to its gauge. (March 23, 1872. N. Y., Syn. Ser., 1072.) I 151. 1 DIGEST OF STATUTES. 9 152. 151. and not thinner than number twenty wire gauge, one and one-tenth of one cent per pound; thinner than number twenty wire gauge and not thinner tlian number twenty-five wire gauge, one and two- tenths of one cent per pound; thinner than number twenty-five wire gauge and not thinner than number twenty-nine wire gauge, one and five-tenths of one cent per pound; thinner than number twenty- nine wire gauge, (998.) and all iron commercially known as common or black taggers iron, (1037.) whether put up in boxes or bundles or not, thirty per centum ad valorem : (1037.) c. And provided^ That on all such iron and steel sheets or plates aforesaid excepting on what are known commercially as tin-plates, terne-plates, and taggers tin, and hereafter provided for, when gal- vanized or coated with zinc or spelter, or other metals, or any alloy of those metals, three-fourths of one cent per pound additional. ^a. Polished, planished, or glanced sheet-iron or sheet-steel, by what- ever name designated, two and one-half cents per pound : (997.) h. Provided^ That plate or sheet or taggers iron, by whatever name designated, other than the polished, planished, or glanced herein provided for, which has been pickled or cleaned by acid, or by any other material or process, and which is cold rolled, shall pay one- quarter cent per pound more duty than the corresponding gauges of common or black sheet or taggers iron. la. Iron or steel sheets, or plates, or taggers iron, coated with tin or I lead, or with a mixture of which these metals is a component part, Hf-o \ by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin, one cent per pound; (2180.) 6. Corrugated or crimped sheet iron or steel, one and four-tenths of one cent per pound. (1051.) f a. Hoop, or band, or scroll, or other iron, eight inches or less in width, and not thinner than number ten wire gauge, one cent per pound ; thinner than number ten wire gauge and not thinner than number twenty wire gauge, one and two-tenths of one cent per pound ; thin- ner than number twenty wire gauge, one and four-tenths of one cent per pound: (999, 1000-1.) 6. 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 ir6n shall be the ma- terial of chief value, shall pay one-fourth of one cent per pound more duty than that imposed on the iron from which they are made, ■ or which shall be such material of chief value. 155. Iron and steel cotton-ties, or hoops for baling purposes, not thinner than number twenty wire gauge, thirty-five per centum ad valorem. (1067.) 156. Cast-iron pipe of every description, one cent per pound. (1031.) 157. Cast-iron vessels, plates, stove-plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially enumerated or provided for in this act, one and one-quarter of one cent per pound. (1030.) 158. Cut nails and spikes, of iron or steel, one and one-quarter of one cent per pound. (1025.) 159. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thou- sand, two and one half cents per thousand ; exceeding sixteen ounces to the thousand, three cents per pound. (1027.) 160. Iron or steel railway fish-plates, or splice-bars, one and one-fourth of one cent per pound. (908, 1012, 1067.) 161. Malleable iron castings, not specially enumerated or provided for in this act, two cents per pound. (1020.) 162. Wrought iron or steel spikes, (1012. 1023) nuts, and washers, (1012, 1021.) and horse, mule, or ox shoes, two cents per pound. (1012, 1067.) 154. < 10 DIGEST OF STATUTES. 163. Anvils, (1017.) anchors,* or parts thereof, (1019.) mill-irons and mill- cranks, of wrought iron and wrought-iron for ships, (1016.) and forgings of iron and steel, for vessels, steam-engines, and locomotives, or parts thereof, weigh- ing each twenty-five pounds or more, two cents per pound. (1012-16.) 164. Iron or steel rivets, bolts, with or without threads or nuts, or bolt- ^ blanks, and finished hinges or hinge-blanks, two and one-half of one cent per pound. (1012-23-32.) 165. Iron or steel blacksmiths' hammers and sledges, (1020.) track-tools, wedges, and crowbars, (1012.) two and one half of one c^nt per pound. 166. Iron or steel axles, parts thereof, axle-bars, axle-blanks, or forgings for axles, without reference to the stage or state of manufacture, two and one-half of one cent per pound. (1020.) 167. Forgings of iron and steel, or forged iron, of whatever shape, or in what- ever stage of manufacture, not specially enumerated or provided for in this act, two and one-half cents per pound. (1012, 1067.) 168. Horseshoe-nails, hob-nails, (1026.) and wire-nails, (1067.) and all other wrought-iron (1023.) or steel nails, (1012.) not specially enumerated or provided for in this act, four cents per pound. 169. Boiler tubes, or flues, or stays, of wrought-iron or steel, three cents per pound. (1012, 1024.) 170. Other wrought iron or steel tubes or pipes, two and one-quarter cents per pound. (1012, 1067.) 171. Chain or chains of all kinds, made of iron or steel, not less than three- fourths of one inch in diameter, one and three-quarter cents per pound ; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, two cents per pound ; less than three-eighths of one inch in diameter, two and one-half cents per pound. (1012-18.) 172. Cross-cut saws, eight cents per linear foot. (1042.) 173. Mill, pit, and drag saws, not over nine inches wide, ten cents per linear foot ; over nine inches wide, fifteen cents per linear foot. (1043.) 174. Circular saws, thirty per centum ad valorem. (1012.) 175. Hand, back, and all other saws, not specially enumerated or provided for in this act, forty per centum ad valorem. (1004-5.) 176. Files, file blanks, rasps, and floats of all cuts and kinds, four inches in length and under, thirty-five cents per dozen ; over four inches in length and under nine inches, seventy-five cents per dozen ; nine inches in length and under fourteen inches, one dollar and fifty cents per dozen ; fourteen inches in length and over, two dollars and fifty cents per dozen. (1006.) ' a. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made ; die blocks or blanks ; billets and bars and tapered or bevelled bars ; bands, hoops, strips, and sheets f of all gauges and widths ; plates of all thicknesses and widths ; steamer, crank, and other shafts ; wrist or crank pins; connecting-rods, and piston-rods; pressed, sheared, or stamped shapes, or blanks of sheet or plate steel, or com- 177. bination of steel and iron, punched or not punched ; hammer-moulds or swaged steel ; gun-moulds, not in bars ; alloys used as substitutes for steel tools; all descriptions and shapes of dry sand, loam, or iron-moulded steel castings, 6. 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 cen- tum ad valorem ; above four cents a pound and not above seven cents * " An anchor and chain cable purchased in a foreign port to supply the place of one which has become unseaworthy in the course of the voyage, and which is bona fide a part of the equipment of an American vessel, Is not subject to duty on being brought into a port of the United States. It is, however, not sulfi- cient that they be merely used as a part of the equipment of the vessel ; they must be bovafide such, under a necessity not occasioned by any fault of her master or owners in not properly equipping her originally." (Weld vs. Maxwell, 4 Bl. C. C p. 136.) t " Steel in sheets, invoiced as the best cross-cuts, though it may be used for saws, should not be classified as cross-cut saws partially manufactured, at ten cents per lineal foot, since the same material maybe used for hay-knives, mowing-machine knives, and other purposes. It should be classified as 'feteel in sheets,' and pay duty according to its value per pound." (August, 1868, N. 0., and April 21, 1871, N. Y.) DIGEST OF STATUTES. 11 179. 180. 181. 111. per pound, two cents per pound ; valued above seven cents and not above ten cents per pound, two and three-fourth cents per pound; valued at above ten cents per pound, three and one-fourth cents per pound : c. Provided^ That on all iron or steel bars, rods, strips, or steel sheets, of whatever shape, and on all iron or steel bars of irregular shape or section, cold-rolled, cold-hammered, or polished in any way in addi- tion to the ordinary process of hot-rolling or hammering, there shall be paid one fourth cent per pound, IN addition to the rates provided in this act ; d. And on steel circular saw plates there shall be paid one cent per pound IN ADDITION to the rate provided in this act. 178. Iron or steel beams, girders, joists, angles, channels, car-truck channels, TT T? columns and posts, or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, one and one-fourth of one cent per pound. ^ a. Steel wheels and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, and J other railway tires, or parts thereof, wholly or partl3^ manufactured, two and one-half of one cent per pound ; b. Iron or steel ingots, cogged ingots, blooms or blanks for the same, without regard to the degree of manufacture, two cents per pound. a. Iron or steel rivet, screw, nail and fence, wire rods, round, in coils and loops, not lighter than number five wire gauge, valued at three and one-half cents or less per pound, six-tenths of one cent per pound. b. Iron or steel, flat with longitudinal ribs for the manufacture of fencing, six-tenths of a cent per pound. Screws, commonly called wood screws, two inches or over in length, six cents per pound ; one inch and less than two inches in length, eight cents per pound ; over one-half inch and less than one inch in length, ten cents per pound; one-half inch and less in length, twelve cents per pound. (1028.) a. Iron or steel wire, smaller than number five and not smaller than number ten wire gauge, one and one-half 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 : (994, 1039.) b. Provided, That iron or steel wire covered with cotton, silk, or other material, and wire commonly known as crinoline, corset, and hat wire, shall ps^y four cents per pound IN addition to the foregoing rates : (994, 1040.) c. And provided further, That no article made from iron or steel wire, or of which iron or steel wire is a component part of chief value, shall pay a less rate of duty than the iron or steel wire from which it is made either wholly or in part: (916.) d. And provided further. That iron or steel wire-cloths, and iron or steel wire-nettings, made in meshes of any form, shall pay a duty equal in amount to that imposed on iron or steel wire of the same gauge, and two cents per pound in addition thereto. e. There shall be paid on galvanized iron or steel wire (except fence wire), one-half of one cent per pound in addition to the rate im- posed on the wire of which it is made. /. On iron wire rope and wire strand," one cent per pound in addition to the rates imposed on the wire of which it is made. (994.) g. On steel wire rope and wire strand, two cents per pound IN addi- tion to the rates imposed on the wire of which it is made. 182.^ 12 DIGEST OF STATUTES. 183.^ ' a. Steel, not specially enumerated or provided for in this act, forty-five per centum ad valorem ; (1041.) 6. Promded, That all metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the percentage of carbon contained tlierein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, pneumatic, Thomas-Gilchrist, basic, Sie- mens-Martin, or open-hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equiv- alents, 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 cast- ings, shall be classed and denominated as steel. (1014.) 184. No allowance or reduction of duties for partial loss or damage in con- sequence 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. (1041.) 185. Argentine, albata, or German silver unmanufactured^ twenty-five per centum ad valorem. (1185.) a. Copper, imported in the form of ores, two and one-half cents on each pound of fine copper contained therein ; (1053.) 6. Regulus of and black or coarse copper, and copper cement, three and one-half cents On each pound of fine copper contained therein ; (1054.) old copper, fit only for manufacture, (1055.) clippings from new copper, and all composition metal of which copper is a compo- nent material of chief value, not specially enumerated or provided for in this act, three cents per pound. (1057.) c. Copper in plates, bars, ingots, Chili or other pigs, and in other forms, not manufactured, or enumerated in this act, four cents per pound. (1056.) d. In rolled plates, called brazier's copper, sheets, rods, pipes, and copper bottoms, (1057.) e. And all manufactures of copper, or of which copper shall be a com- ponent of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1057.) 187. Brass, in bars or pig, old brass, and clippings from brass or Dutch metal, one and one-half cent per pound. (1063.) 188. Lead ore, and lead dross, one and one-half cent per pound. (1045.) 189. Lead, in pigs and bars, (1046.) molten and old refuse lead run into blocks and bars, (908, 1046.) and old scrap lead, fit only to be remanufactured, two cents per pound. (1047.) 190. Lead, in sheets, jjipes, or shot, three cents per pound. (1044.) 191. Nickel, in ore, matte, or other crude form not ready for consumption in the arts, fifteen cents per pound on the nickel contained therein. (1334.) 192. Nickel, nickel oxide, alloy of any kind in which nickel is the element of chief value, fifteen cents per pound. (1060.) ^a. Zinc, spelter, or tutenegue, in blocks or pigs, (1048.) and old worn out zinc, fit only to be remanufactured, (1816.) one and one-half cent per pound ; h. Zinc, spelter, or tutenegue in sheets,* two and one-half cents per pound. (1049.) Sheathing,f or yellow metal, not wholly of copper, nor wholly nor in 186. 193. 194. * " Sheet zinc purchased in the foreign country in a damaged condition, and in the original packages in which it was placed when manufactiired, cannot be classified as a ' metal unmanufactured, not otherwise f)rovided for,' but is liable to the duty specially imposed by law on sheet zinc, viz., 2% cents per pound." November 11, 1870. Bost. Syn. Ser., 752.) t "Sheathing metal" was imported per British Brig "Chesapeake" intended to be used in sheathing the bottom of the said brig; and no portion of it was intended to be landed or used for any other purpose. Held, that it was not exempt from duty, and that the remission of duty could not be legally granted. (Sep- tember 15, 1863. Baltimore.) I DIGEST OF STATUTES. 13 part of iron, ungalvanized, in sheets, forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty-four ounces per square foot, thirt3'-Qve per centum ad valorem. (1058.) 195. Antimony, as regulus or metal, ten per centum ad valorem. (1190.) 196. Bronze powder, fifteen per centum ad valorem. (1218) 197. Cutlery, not specially enumerated or provided for in this act, thirty- Ive per centum ad valorem. (1257.) 198. Dutch or bronze metal, in leaf, ten per centum ad valorem. (1263.) 199. Steel plates, engraved, (1391.) stereotype plates, (1497.) and new types, [1442.) twenty-five per centum ad valorem. 200. Gold-leaf, one dollar and fifty cents per package of five hundred leaves, [1061.) 201. Hollow- ware,* coated, glazed, or tinned, three cents per pound. (1033.) 202. Muskets, rifles, and other fire-arms, not specially enumerated or pro- dded for in this act, twenty-five per centum ad valorem. (1340.) 203. All sporting breech-loading shot-guns, and pistols of all kinds, thirty- Ive per centum ad valorem. (1340.) 201. Forged shot gun barrels, rough-bored, ten per centum ad valorem. (1012,) 1067.) ■ 205. Needle8,f for knitting or sewing machines, thirty-five per centum ad ralorem. (1010.) 206. Needles, sewing, darning, knitting, and all others not specially enume- ited or provided for in this act, twenty-five per centum ad valorem. (1342.) ra. Pen-knives, pocket-knives, of all kinds, and razors, fifty per centum o/v^ J ad valorem; (1007.) I 6. Swords, sword-blades, and side-arms, thirty-five per centum ad l^ valorem. (1008-9.) rtt. Pens, metallic, twelve cents per gross; (1380.) 208. \ b. pen-holder-tips and pen-holders, or parts thereof, (1381.) thirty per ^ centum ad valorem. 209. Pins, solid-head or other, thirty per centum ad valorem. (1384.) 210. Britannia ware, and plated and gilt articles and wares of all kinds, thirty-five per centum ad valorem. (1216.) 211. Quicksilver, ten per centum ad valorem. (2187.) 212. Silver leaf, seventy-five cents per package of five hundred leaves. (1061.) 213. Type-metal, twenty per centum ad valorem. (1443.) 214. Chromate of iron, or chromic ore, fifteen per centum ad valorem. :i334.) 215. Mineral substances in a crude state and metals unwrought, not spe- sially enumerated or provided for in this act, twenty per centum ad valorem. ;i334.) 216. Manufactures, articles, or wares, not specially enumerated or provided Jbr in this act, composed wholly or in part of iron,| steel, copper, lead, nickel, swter, tin, zinc, gold,§ silver, platinum, or any other metal, and whether irtly or wholly manufactured, forty-five per centum ad valorem. (1067.) Schedule D. — Wood and Wooden Wares. 217. Timber, hewn and sawed, and timber used for spars and in building rharves, twenty per centum ad valorem. (1133.) * This provision does not embrace any other hollow ware than castings of iron. (July 12, 1861, N. Y.) t Needles of English manufacture, rusted and exported for polishing, cannot be reimported free of duty. (October 24, 1868. A. C. & Co.) X Iron packages or casks containing caustic soda, used by the importers as the most suitable description Jof packages for caustic soda, were held to be entitled to entry at the same rate of duty as imposed on the austic soda. (January 28, 1861. Philadelphia.) A telegraph cable is not a non-enumerated article ; it is liable, under the acts of 1861 and 1862, to a duty )f 35 per cent. (U. S. vs. U. S. Telegraph Co., 7 Int. Rev. Rec, p. 141.) Foreign chains imported to be left in the United States as mooring chains, for a line of foreign steam [packets, become liable, on being landed, to duty as " manufactures of iron." (Tr. Reg., p. 560.) § Studs, bracelets, and watch-chains of gold, and watch-chains of silver, held by Department to be jew- slry ; and classified as such under 459, "in view of the well-established and accepted commercial meaning " the term," viz., "personal ornaments in gold, silver, and precious stones." (Nov. 20, 1869. San. Fran.) 14 DIGEST OF STATUTES. 218. Timber, squared, or sided, not specially enumerated or provided for in this act, one cent per cubic foot. (1134.) a. Sawed boards, plank, deals, and other lumber of hemlock, white- wood, sycamore, and bass-wood, one dollar per one thousand feet, board measure; (1135.) h. all other articles of sawed lumber, two dollars per one thousand 219.^ feet. (1136.) c. 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. 1136.) 220. And if planed on one side and tongued and grooved, one dollar per one thousand feet, board measure. (1136.) 221. And if planed on two sides, and tongued and grooved, one dollar and fifty cents per one thousand feet, board measure. (1136.) 222. 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. (1137.) 223. Staves* of wood of all kinds, ten per centum ad valorem. (1138.) 224. Pickets and palings, twenty per centum ad valorem. (1139.) 225. Laths, fifteen cents per one thousand pieces. (1140.) 226. Shingles, thirty-five cents per one thousand. (1141.) 227. Pine clapboards, two dollars per one thousand. (1142.) 228. Spruce clapboards, one dollar and fifty cents per one thousand. (1143.) 229. House or cabinet furniture, in piece or rough, and not finished, thirty per centum ad valorem. (1144.) 230. Cabinet ware and house furniture, finished, thirty-five per centum ad valorem. (1145.) 231. 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. (1146.) 232. Manufactures of cedar-wood, granadilla, ebony, mahogany, rose wood,f and satin wood, thirty-five per centum ad valorem. (1147.) 233. Manufactures of wood,J or of which wood is the chief component part, not specially enumerated or provided for in this act,§ thirty-five per centum ad valorem. (1147.) 234. Wood, unmanufactured, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1148.) Schedule E. — Sugar. 235. All sugars II not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz. : 236. All sugars not above No. 13 Dutch standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete * "Barrel staves," when shaved, grooved, and fitted for setting up into barrels, are commercially known as " shooks," and liable to duty as " manufactured wood," under decision of May 15, 18G8, (Feb. 16, 1870. Oswego.) t Puie headings from New Brunswick unmanufactured in whole except by saws, and a hole formed by a bit for the purpose of inserting a dowel to hold the small pieces of which the head is composed, were held to be subject to the duty of 35 per centum as " manufactures of wood." (June 2, 1863. Portland.) % Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony boxes, and known in trade by those names, fell within schedule " B " of the Tariff Act of 1846, and were subject to duty as " manufactures of ebony, rosewood," etc. (Tr. Reg., p. 692.) See also Sill vs. Lawrence, 1 Bl, C. C, 605. g Under the Reciprocity Treaty of 1854, articles of wood manufactured in whole or in part by planing, shaving, turning, splitting, riving, or by any process other than rough hewing or sawing, were subject to duty of 35 per cent, ad valorem. (Jan. 28, 1863. Portland.) II The weights of sugars imported in casks or boxes should be marked distinctly, as soon as the same are weighed by the United Sta tes weighers, by cutting with a scoring-iroii on the head of the cask or cover of the box the gross weight of the package. (Feb. 2, 1871, N. Y.) DIGEST OF STATUTES. 15 and concentrated molasses,* testing by the polariscope not above seventy-five degrees, shall pay a duty of one and forty-hiindredths cent per pound, and for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay four-hundredths of a cent per pound additional. (1094-6, 2204, see also 1877.) 237. All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely : 238. All sugar above No. 13 and not above No. 16 Dutch standard, two and seventy-five hundredths cents per pound. (1097, 2204.) 239. All sugar above No. 16 and not above 20 Dutch standard, three cents per pound. (1098, 2204.) 240. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound. (1099, 2204.) 241. Molasses testing not above fifty-six degrees by the polariscope, shall pay a duty of four cents per gallon ; molasses testing above fifty-six degrees, shall pay a duty of eight cents per gallon. (1103, 2204.) 242. Sugar candy, not colored, five cents per pound. (1100.) 243. All other confectionery,f 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 an}^ way adulterated, valued at thirty cents per pound or less, ten cents per pound. (1101.) 244. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. (1102.) Schedule F. — Tobacco. 245. Cigars,J cigarettes, and cheroots of all kinds, two dollars and fifty cents per pound and twenty-five per centum ad valorem ; but paper cigars and cigar- ettes, including wrappers, shall be subject to the same duties as are herein im- posed upon cigars. (1127.) 246. Leaf tobacco, of which eighty-five per cent, is of the requisite size and of the necessar}^ fineness of texture to be suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, seventy-five cents per pound ; (1128.) if stemmed, one dollar per pound. (1130.) 247. All other tobacco in leaf, unmanufactured, and not stemmed, thirty -five cents per pound. (1128,) 248. Tobacco-stems, fifteen cents per pound. (1129.) 249. Tobacco, manufactured, of all descriptions, and stemmed tobacco, not specially enumerated or provided for in this act, forty cents per pound. (1130.) 250. SnuS" and snufl'-flour, manufactured of tobacco, ground, dry, or damp, * Concentrated molasses. Under the Act of 1846, the Department held that " the article Imported undef this designation, being brought by the process of manufacture to the point of crystallization, was to be considered an inferior sugar, and to be so taken in the appraisement, ascertainment, and estimate of the foreign general market value of the article. The Cuban authorities treat it as an inferior sugar. Melado is a manufacture from the juice of the sugar-cane by boiling ; thus producing a sweet syrup superior in quality to molasses. Concentrated melado is held to be a manufactured sugar in a green state, and is pro- duced by boiling the melado to the point of crystallization." (Tr. Reg., p. 562.) t Fruit preserved in sugar, and fancifully arranged in glac6 style, and attractive inform, held to be con- fectionery. (February 27, LS65. H. M., N. Y.) X The practice at some of the ports for weighers, in returning the weight of imported cigars, to make an allowance for a supposed increase of weight, caused, as alleged, by the cigars contracting dampness or moisture during the voyage of importation, is contrary to the regulations of the Department (see Article 207. of Part 4), and must be at once discontinued. The actual weight of imported cigars, as well as that of other merchandise, the duties upon which are determined by weight, must be returned. Should importers be of opinion that the alleged increase of weight constitutes a damage, application should be made to collectors for an allowance therefor, as in other cases. (Circular June 22, 1871.) Upon an invoice of Havana cigars, purchased at Montreal, and imported into the United States, it was held that the dutiable value proper to be assessed was the actual market value, or wholesale price at Mon- treal, selected as the principal market of the country from which the cigars were imported into the United States. (March 2, 1866. W. &W.) 16 DIGEST OP STATUTES. and pickled, scented or otherwise, of all descriptions, fifty cents per pound. (1131.) 251. Tobacco, unmanufactured, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1132.) Schedule G. — Provisions. 252. Animals, live, twenty per centum ad valorem. (1189.) 253. Beef and pork, one cent per pound. (1069.) 254. Hams and bacon, two cents per pound. (1070.) 255. Meat, extract of, twenty per centum ad valorem. (1816.) 256. Cheese, four cents per pound. (1071.) 257. Butter, and substitutes therefor, four cents per pound. (1073.) 258. Lard, two cents per pound. (1074.) 259. Wheat, twenty cents per bushel. (1072.) 260. Rye and barley, ten cents per bushel. (1075.) 261. Barley, pearled, patent, or hulled, one-half cent per pound. (1197.) 262. Barley malt, per bushel of thirty- four pounds, twenty cents. (1328.) 263. Indian corn or maize, ten cents per bushel. (1076.) 264. Oats, ten cents per bushel. (1077.) 265. Corn-meal, ten cents per bushel of forty-eight pounds. (1082.) 266. Oat-meal, one-half cent per pound. (1083.) 267. Rye flour, one-half cent per pound. (1084.) 268. Wheat-flour, twenty per centum ad valorem. (1816.) 269. Potato or corn starch, two cents per pound ; rice starch, two and a half cents per pound ; other starch, two and a half cents per pound. (1425.) 270. Rice, cleaned, two and one-fourth cents per pound ; uncleaned, one and one-half cents per pound. (1085.) 271. Paddy, one and one-fourth cents per pound. (1086.) 272. Rice-flour and rice-meal, twenty per centum ad valorem. (1816.) 273. Hay, two dollars per ton. (1816.) 274. Honey, twenty cents per gallon. (1305.) 275. Hops, eight cents per pound. (2177.) 276. Milk, preserved or condensed, twenty per centum ad valorem. (1089.) Fish : 277. Mackerel, one cent per pound. (1078.) 278. Herrings, pickled or salted, one-half of one cent per pound. (1078.) 279. Salmon, pickled, one cent per pound ; other fish, pickled, in barrels, one cent per pound. (1078.) 280. Foreign-caught fish, imported otherwise than in barrels or half-barrels, whether fresh, smoked, dried, salted, or pickled, not specially enumerated or provided for in this act, fifty cents per hundred pounds. (1078.) (■ a. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten cents per whole box ; in half boxes, measuring not more than five inches long, four inches wide, 281.^ 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 ; ^ b. When imported in any other form, forty per centum ad valorem. (2181.) 282. Fish preserved in oil, except anchovies and sardines, thirty per centum ad valorem. (1081.) 283. Salmon,* and all other fish, prepared or preserved, (1079.) and prepared * Salmon prepared by boiling and spiced according to a recipe belonging to importers, and prepared for them exclusively, is not what is known in commerce as " preserved salmon ; " but is properly classified as " prepared fish," at a duty of thirty-five per cent. (December 4, 1868, New York.) DIGEST OF STATUTES. 17 meats of all kinds, not speciall}' enumerated or provided for in this act, (1092.) twenlj^-five per centum ad valorem. 284. Pickles and sauces,* of all kinds, not otherwise specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1087.) 285. Potatoes, fifteen cents per bushel of sixty pounds. (1090.) 286. Vegetables, in their natural state, or in salt or brine, not specially enu- merated or provided for in this act, ten per centum ad valorem. (1091.) 287. Vegetables, prepared or preserved, of all kinds, not otherwise provided for, thirty per centum ad valorem. (1092.) 288. Cliicory root, ground or ungrouud, burnt 'or prepared, two cents per pound. (1233.) 289. Vinegar, seven and one-half cents per gallon. (1098.) The standard for vinegar shall be taken to be that strength which requires thirtj'-five grains of bi-carbonate of potasli to neutralize one ounce Troy of vinegar ; and all import duties that may by law be imposed on vinegar imported from foreign countries shall be collected according to this standard. 290. Acorns, f and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as a substitute therefor, not specially enumerated or provided for in this act, two cents per pound. (1183.) 291. Chocolate, two cents per pound. (1235.) 292. Cocoa, prepared or manufactured, two cents per pound. (1242.) Fruits: 293. Currants, Zante or other, one cent per pound. (1258.) 294. Dates, plums, and prunes, one cent per pound. (1259.) 295. Figs, two cents per pound. (1274.) . a. Oranges, in boxes of capacity not exceeding two and one-half cubic feet, twenty-five cents per box ; in one-half boxes, capacity not ex- oqc J ceeding one and one-fourth cubic feet, thirteen cents per half box; * 1 b. in bulk, one dollar and sixty cents per thousand; c. In barrels, capacity not exceeding that of the one hundred and ^ ninety-six pounds flour-barrel, fifty-five cents per barrel. (1281.) a. Lemons, in boxes of capacity not exceeding two and one-half cubic fjQ^ \ feet, thirty cents per box; in one-half boxes, capacity not exceeding 1 one and one-fourth cubic feet, sixteen cents per half box ; ^b. In bulk, two dollars per thousand. (1281.) 298. Lemons and orangesj in packages, not specially enumerated or pro- vided for in this act, twenty per centum ad valorem. (1281.) 299. Limes and grapes, twenty per centum ad valorem. (1281.) 300. Raisins, two cents per pound. (1402.) 301. Fruits, preserved in their own juices,§ and fruit-juice, twenty per cent- um ad valorem. (1281.) .a. Comfits, sweetmeats, or fruits preserved in sugar, spirits, sirup, or 302. < molasses, not otherwise specified or provided for in this act, (1247.) ^6. And jellies of all kinds, (1316.) thirty-five per centum ad valorem. Nuts: .a. Almonds, five cents per pound; (1186.) shelled, seven and one-half 303. -j cents per pound; (1186.) ^b. Filberts, and walnuts, of all kinds, three cents per pound. (1275.) 304. Peanuts or ground beans, one cent per pound; shelled, one and one- half cent per pound. (1377.) * Haytian peppers imported in salt and water, not to be used in that form as a "pickle," but for the preparation of pepper sauce, are not embraced in tins classification. (October 30, 1857, N. Y.) So also, wal- nuts imported in salt and water. (September 30, Isr.H, Bostrm.) t " Powdered acorns," held by the experts to be the article enumerated in 1183 (now 290), but asserted by the importers to be intended or designed for medicinal purpo^ses, were adjudged to be subject to a duty of three cents per pound under said claiise. (November 17, 1863. Baltimore.) t Boxes and bags containing oranges, lemons and macaroni, become merchandise when they enter into- the value and are sold with the articles they contain : and their cost is properly included in the dutiable value of the contents. (January 30, 18(;r>, Baltimore.) ? Fruits put with water in bottles, and the atmosphere expelled by the application of heat,, are classified as fruit preserved in their own juice. (March 8, 1860, N. O.) 2 18 DIGEST OF STATUTES. 305. IS'uts, of all kinds, shelled or unshelled, not specially enumerated or provided for in this act, two cents per pound. (1343.) 306. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound. (1341.) Schedule H. — Liquors. a. Champagne, and all other sparkling wines, (981.) in bottles* contain- ing each not more than one quart and more than one pint, seven dollars per dozen bottles ; Containing not more than one pint each and more than one-half pint, three dollars and fifty cents per dozen bottles; 307.^ c. Containing one-half pint each, or less, one dollar and seventy-five cents per dozen bottles ; d. In bottles containing more than one quart each, in addition to seven dollars per dozen bottles, at the rate of two dollars and twenty-five cents per gallon on the quantity in excess of one quart bottle. (981.) ^a. Still wines, in casks, fifty cents per gallon ; (2173.) h. In bottles, (2174.) one dollar and sixty cents per case of one dozen bottles containing each not more than one quart and more than one pint, or twenty-four bottles containing each not more than one pint ; c. And any excess be3^ond these quantities found in such bottles shall! be subject to a duty of five cents per pint or fractional part thereof; 308. <( d. But no separate or additional duty shall be collected on the bottles: (2174.) e. Provided^ That any wines imported containing more than twenty- four per centum of alcohol shall be forfeited to the United States ; (2174.) /. Provided further^ That there shall be no allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. ^ (2174.) 309. Vermuth, the same duty as on still wines. (987.) 310. Wines, brandy, and other spirituous liquors imported in bottles, shal| be packed in packages containing not less than one dozen bottles in eacl package; and all such bottles, except as specially enumerated or providec for in (981.) 311. this act, shall pay an additional duty of three cents for each botth a. Brandy, and other spirits manufactured or distilled from grain oi other materials and not specially enumerated or provided for in thi^ act, two dollars per proof gallon ; (982.) * Wines not in bottles could, under the act of July 28, 1866 (508, Vol. I.), be imported in packages of an| capacity whatever. (September 4, 1866, D. & Sons ; also, January 21, 1867, P. H.'s Nephews.) The importation of wines together with assorted spirituous liquors, or of an assortment of spintuoi liquors in a case or package, is not prohibited by section 21, of the act of July 14, 1870, provided the pad age contain not less than one dozen bottles of liquor. (Feb. 15, 1871, Port Hurou.) In a letter to the collector at Baltimore, dated February 24, 1871, the Department authorized the adoptioi of the "practice of stating in entries of distilled spirits the actual number of wine gallons, with the dut] assessed thereon, according to the number of degrees proof, at four cents a degree of each gallon, inste£ of stating the number of proof gallons at two dollars per gallon." But see circular of May 15, 1871, in which the Department directs that in future entries the notation the proof of spirituous liquors shall conform to the scale of Tagliabue's hydrometer, as corrected and ei plained in his manual, placing proof spirits at one hundred degrees, instead of at fifty degrees accordi" to Tralle. Under this rule the duty would of course be two cents a degree instead of four cents. (See a Oct. 23, 1871 Bait. Syn. Ser., 941.) ... The following instructions, in reference to the branding or marking of imported distilled spirits m cast .are hereby issued for the future guidance of officers of the customs, and will be held by them to supersedl -All former regulations on the same subject,. so far as they conflict therewith : J 1st. Upon the landing of distilled spirits in casks upon the wharf, and the due examination thereof D| the ganger, each cask shall be marked by him, or under his supervision, so as to show the name of tr port, date of importation, rate of proof, and number of gallons contained therein. 2d. A record of these facts shall be made by the ganger who marks the casks, in a bool< to be furnish^ him by the surveyor, or other supervising officer, for that purpose. The records to be made at the time marking, and the" books, when full, to be placed on file at tlie custom-house, for reference whenever nec€ ;Bary. (Circular, April 30, 1872. Syn. Ser., 1112.) DIGEST OF STATUTES. 19 b. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon ; 311. <( c. And the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue ; (982.) d. But any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited to the United States. (982.) 312. On all compounds or preparations,* of which distilled spirits are a com- ment part of chief value, not specially enumerated or provided for in this ;t, there shall be levied a duty not less than that imposed upon distilled Spirits. (983.) 313. Cordials,f liquors, arrack, absinthe, kirschwasser, ratafia, and other limilar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this act, two dollars per proof gallon. (984.) a. No lower rate or amount of duty 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 an^' greater strength than the strength of 314.^' first proof; (985.) b. And all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty pro- vided for the genuine articles respectively intended to be repre- sented, and in no case less than one dollar per gallon. (985.) 315. 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. (1200.) 316. Ale, porter, and beer, in bottles or jugs of glass, stone, or earthen ware, thirty-five cents per gallon ;J otherwise than in bottles or jugs of glass, stone, or earthen ware, twenty cents per gallon. (986.) 317. Ginger-ale or ginger-beer, twenty per centum ad valorem, but no sepa- rate or additional duty shall be collected on bottles or jugs containing the same. (1816.) * Of a " compound or preparation containing of alcohol 90 per centum, and 10 per centum of castor oil and of alkanet rout," the Department, prior to the passage of the above act, held that " it is an unenumer- ated article, and by virtue of the 20th section of the Act of August, 18^12, it must pay duty according to the highest rate to which any of its component parts are liable ;" and affirmed " the decision of the collector in assessing duty on the said article at the rate of two and a half dollars per gallon for fifty degrees, and five cents for each additional degree, being the rates to which- alcohol was liable." (June 18, 18C6. A. C. B.) A " medical tincture " so called, which was found to be an alcoholic compound, of which alcohol formed the principal ingredient, was held to have been properly assessed at the rate of two and a half dollars per gallon of fifty degrees proof, and five cents for each degree above fifty. (February 2, 1867. S. & L.) t Cordials,' if they are compounds or preparations of which distilled spirits are a component part of chief value, will be liable to forfeiture if imported in casks or packages of less capacity than 30 gallons. (Sep- tember 4, 18G6. A. W.) See Department Letter of January 4, 1865, to collector at San Francisco, as to the inclusion of the cost of boxes, bottles, etc., in ascertaining the dutiable value of wines, and see notes to 516, Vol. I. See also letter of July 26, 1866, to W. E. B. & Co., by which the assessment of the separate duty of two cents per bottle in additiim, under the act of June 30, 1864, was aflirmed. In an appeal as to the duty on claret wine, imported from Bordeaux, in bottles, and in the dutiable value of which the cost of bottles, corks, labels, caps, straw, and cases was included, the Department held that these constituted an integral part of the market value, and that the duty was properly assessed. (March 15, 1866. Phil.) ^ i- ^ Under the Act of 1864, it was held that "the duty on 'champagne or sparkling wines in bottles,' is not exclusively specific; the same schedule which governs all other wines as provided for in section 2, governs champagne or sparkling wines in bottles;' but a provision of the law directs that said wines shall not pay a Less nUe of duty than six dollars per dozen bottles, etc. Unquestionably, if the value justifies it, tUV^ ^'7/^'"'^-'l ^^^^- 1=^' 18'^*' W. & C, Attys.^ 1 lie importation of wines together with assorted spirituous liquors, or of an assortment of spirituous liquors in a case or packager, is not prohibited by section 21, of the Act of Jul v 14. 1870, provided the pack- \v?r ^^ t"?*^ less than one dozen bottles of liquor. (Feb. 15. 1871. Port Huron.) c.>r! ; i . ^" hottles may be imoorted in packages of any capacity whatever. (September 4, 1866, D. & bon^; also January 21, 1867, P. H.'s Nephews.) + bee instructions of Department to collector at Wilmington, N. C, in regard to estimation, by gallons, of quantity contained in a dozen bottles. (Jan. 19, 1867. See also Jan. 18, 1869. Syn. Series, 336.) i'or rules as to duty on sour ale or beer, see May 3, 1869, Cape Vincent (Syh. Series, 1869. p. 21), where it was held that sour ale or beer is to be classified as ale or beer Hiowever inferior), so long as it retains its Identity and has not become what is commonlv tno?<'n and v^ed as vinegar. If it becomes sour on the voyage of importation, its classification is not changed. (Ibid.) 20 DIGEST OF STATUTES. Schedule I. — Cotton and Cotton Goods. 318.^ 819.^ 320. \b 321. i d Cotton thread,* j'arn, warps, or warp-yarn, whether single or ad- vanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, (^927.) Valued at not exceeding twenty-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 exceeding seventy cents per pound, thirty-three cents per pound ; Valued at over seventy cents per pound, and not exceeding eighty cents per pound, thirty-eight cents per pound ; Valued at over eighty cents per pound, and not exceeding one dollar per pound, forty-eight cents per pound ; Valued at over one dollar per pound, fifty per centum ad valorem. (927.) On all cotton cloth,f not bleached, dyed, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, (921, 924.) two and one-half cents per square yard ; If bleached, three and one-half cents per square yard ; If dyed, colored, stained, painted, or printed, four and one-half cents per square yard. On all cotton cloth, not bleached, dyed, colored stained, painted, or printed, exceeding one hundred and not exceeding two hundred threads to the square inch, counting the warp and filling, (922, 925.) three cents per square yard ; If bleached, four cents per square yard ; If dyed, colored, stained, painted, or printed, five cents per square yard: Provided^ That on all cotton cloth not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over eight cents per square yard ; Bleached, valued at over ten cents per square yard ; Dyed, colored, stained, painted, or printed, valued at over thirteen cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. (926, Proviso.) On all cotton cloth exceeding two hundred threads to the square inch, counting the warp and filling, (923, 926.) not bleached, dyed, colored, stained, painted, or printed, four cents per square yard ; If bleached, five cents per square yard ; If dyed, colored, stained, painted, or printed, six cents per square yard : Provided^ That on all such cotton cloths not bleached, dyed, colored,; * " The terms of the law imposing duty according to the count of the 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 mamitacturer : and the purchaser according to the number of threads to the square inch." (January 3, 1866. B. L. Lua-^ ington, U. S. App'r, N. Y.) r, ■ \> t " Cotton towels, bleached and having colored stripes at either end, intended as an ornament or nnisn, . are properly assessed with the additional duty provided for articles of cotton, ' if printed, painted, colored i or stained/" (March 5, 1862, N. Y.) DIGEST OF STATUTES. 21 321. stained, painted, or printed, valued at over ten cents per square yard ; e. Bleached, valued at over tioelve cents per square yard ; /. And dyed, colored, stained, painted, or printed, valued at over fifteen cents per square yard, tiiere shall be levied, collected, and paid a - duty of forty per centum ad valorem. (926, Proviso.) 322. On stockings, hose, half-hose, shirts, and drawers, and all goods made on knitting machines or frames, composed wholly of cotton, and not herein other- wise provided for, thirty-five per centum ad valorem. (930, 1238.) 323. 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, ind composed wholly of cotton, forty per centum ad valorem. (930, 1238.) (^a. Cotton cords, braids, gimps, galloons, webbing, goring, suspenders, braces, and all manufactures of cotton, not specially enumerated or 324. -l provided for in this act, (929-32.) b. And corsets, of whatever material composed, thirty-five per centum ad valorem. 325. Cotton laces, embroideries,* insertings, trimmings, lace window-cnr- Dains, cotton damask, hemmed handkerchiefs, and cotton velvet, forty per cen- ium ad valorem. (929-31-32.) 326. Spool-thread of cotton, f seven cents per dozen spools, containing on [each spool not exceeding one hundred yards of thread ; exceeding one hundred ^ards on each spool, for every additional one hundred yards of thread or frac- iional part thereof in excess of one hundred yards, seven cents per dozen. (928.) Schedule J. — Hemp, Jute, and Flax Goods. 333. 334. 327. Flax straw, five dollars per ton. (955.) 328. Flax, not hackled or dressed, twenty dollars per ton. (956.) 329. Flax, hackled, known as '' dressed line," fort}^ dollars per ton. (951.) 330. Tow, of flax or hemp, ten dollars per ton. (959.) 331. Hemp, manila and other like substitutes for hemp not specially enu- [merated or provided for in this act, twenty-five dollars per ton. (958.) 332. Jute butts, five dollars per ton. (2184.) ^a. Jute, twenty per centum ad valorem ; (960.) < b. Sunn, sisal grass, and other vegetable substances, not specially enu- ^ merated or provided for in this act, fifteen dollars per ton. (960.) 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 Jof chief value, not specially enumerated or provided for in this act, thirty-five [per centum ad valorem. (961.) 335. Flax, hemp, and jute yarns, thirty-five per centum ad valorem. (961, [971, 977.) 336. Flax or linen thread, twine, J and pack thread and all manufactures of * Cotton velvet elaborately embroidered and cut in slips or patterns of the size and shape of slippers F^was held to be embraced in the embroidery clause under the act of 1857. (August 24, 1857, New York.) [ "It has been the practice to classify under these sections (of the acts of 1861 and 1862), (commonly f known as the embroidery clauses) such goods as are commercially known as 'embroideries,' and not manu- Lfectures of any material to which embroidery may be added." (April 20, 1865, New York.) The term " embroidered or tamboured," as used in those sections, can only be properly and safelv applied ; to those fabrics figured or ornamented by the employment of the needle, whether directed by the" hand, or ^Dy machinery in the loom or frame; and consequently manufactures figured in the loom or machine j Which weaves the fabric, as the texture is formed, without the employment of the needle either bv hand [or by mechanical agency, are not, therefore, to be considered as comprehended in this classification and f.liable to duty as " embroidered or tamboured." (See Tr. Reg., p. 565.) t In the case of an importation of four hundred and seventy-eight tin boxes containing spool cotton, it : was found that the spool cotton had been purchased by the dozen spools and not by the box, and afterwards But mto the boxes by the purchaser at his own expense to prevent damage on the voyage. Held, "that le boxes do not enter into the market value or form part of the wholesale price of the spool cotton at the period of exportation." (March 29, 1866, New York.) X ["Yam is a single thread, more or less twisted, and used for warp or weft in manufacture, when, by the of the loom, it is held together without much twisting, and answers, too, a better purpose than ' Twine is a double and retwisted thread. Sometimes the manufacturer will designate a ijoor and slightly 22 DIGEST OF STATUTES. flax, or of which flax shall be the component material of chief value, not spe- cially enumerated or provided for in this act, forty per centum ad valorem. (961.) 337. Flax or linen laces and insertings, (9G2.) embroideries, or manufactures of linen, if embroidered or tamboured in the loom or otlierwise, by machinery or with the needle or other process, and not specially enumerated or provided for in this act, (1264.) thirty per centum ad valorem. 338. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), thirty per centum ad valorem. (963.) 339. Oil-cloth foundations, or floor-cloth canvas, or burlaps exceeding sixty inches in width, made of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value, forty per centum ad valorem. (963-4.) 340. Oil-cloths for floors, stamped, painted, or printed, and on all other oil- cloth {except silk oil-cloth)^ and on water-proof cloth, not otherwise provided for, forty per centum ad valorem. (1179.) 341. Gunny cloth, not bagging,* valued at ten cents or less per square yard, three cents per pound ; valued at over ten cents per square yard, four cents per pound. (965.) 342. Bags and bagging, and like manufactures, not specially enumerated or provided for in this act {except bagging for cotton)^ composed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material, forty per centum ad valorem. (966.) 343. Bagging for cotton,f or other manufactures not specially enumerated or provided for in this act, suitable to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny bags, gunny cloth, or other material, and valued at seven cents or less per square yard, one and one-half cents per pound ; valued at over seven cents per square yard, two cents j)er pound. (967.) 344. Tarred cables or cordage,^ three cents per pound. (968.) 345. Untarred manila cordage,J two and one-half cents per pound. (969.) 346. All other untarred cordage,^ three and one-half cents per pound. (970.) 347. Seines,§ (972.) and seine and gilling twine, (961.) twenty-five per centum ad valorem. 348. Sail duck,|| or canvas for sails, thirty per centum ad valorem. (973.) 349. Russia and other sheetings, of flax or hemp, brown or white, thirty-five per centum ad valorem. (974.) 350. All other manufactures of hemp, or manila, or of which hemp or manila shall be a component material of chief value, not specially enumerated or pro- vided for in this act, thirty-five per centum ad valorem. (975.) 351. Grass-cloth, and other manufactures of jute, ramie, China, and sisal grass, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (978.) twisted twine as yam, because not fit for the purposes for which twine is used, and onlv fit for the purposes for which yarn is used, this, however, does vol make it ' yarn.' " (November 28. 1863, N. Y.) * Gunny bags into which bags of rice were placed for greater security, and on landing were removed and sold without reference to the rice, possessed an independent value, and were held to be liable to duty under this clause. (May 30, 1865. W. P. C. & Co.) As to tare on gunny cloth, see letter of March 30, 1866. N. Y. t " * Cotton bagging' is commercially known, and understood to apply exclusively to articles used and suitable for the baling of cotton, without reference to material; and this the phraseology of the law clearly indicates." (May 20, 1863. N. Y.) " A duty on ' cotton bagging' can be levied only on articles known as such in commerce when the act imjjosing the duty was passed." (Curtis v. Martin, 3 How., 109; Bacon ?;. Bancroft, 1 Story, 341.) X The term " cordage," as used in the tariff, being considered only applicable to ropes used in the rigging of vessels, "common bale rope for baling cotton," not used for that purpose, nor commonly known as " cordage," is entitled to entry as a manufacture of hemp. (Tr. Reg., p. 563.) § An importation claimed to be a seine, but destitute of the usual weights, sinkers, and ropes, necessary to constitute a complete " seine " within the meaning of the law imposing duties on " seines," was adjudged to be liable to duty as a flax twine at 40 per cent. (June 2, 1866, G. C.) II The usual width of sail duck is 24 inches. A manufacture of flax 33 inches wide is not the article recog. nized as sail duck, nor the article intended for vessels' sails; being much too wide for strength ; but sub ject to duty as a nxanufacture of flax, etc. (Jaoi. 28, 18&4. N. Y.) DIGEST OF STATUTES. 23 I 356.^ Schedule K. — Wool and Woollens. 352. All wools, hair of the alpaca, goat, and other like animals, shall be di- vided, for the purpose of fixing the duties to be cliarged thereon, into tlie three following classes : (1149.)* 353. Glass one, clothing wools. — That is to say, merino, mestiza, metz, or metis wools, or other wools of merino blood, immediate or remote, down clothing wools, and wools of like character with any of the preceding, including such as have been heretofore usually imported into the United tStates from Buenos Ayres, New Zealand, Australia, Cape of Good Hope, Russia, Great Britain, Canada, and elsewliere, and also including all wools not hereinafter described or desio;nated in classes two and three. (1150.) 354. 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. (1151.) 355. Class three, carpet avools and other similar wools. — Such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and in- cluding all such wools of like character as have been heretofore usually im- ported into the United States from Turkey, Greece, Egypt, Syria, and else- where. (1152.) a. The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be sub- jected if imported unwashed ; and the duty on wools of all classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed. (1158.) b. The duty upon wool of the sheep, or hair of the alpaca, goat, and other like animals, which shall be imported in any other than or- dinary condition, as now and heretofore practiced, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. (1153.) a. 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 ; (1154.) b. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty cents per pound, twelve cents per pound. - (1154.) a. Wools of the second class, and all hair of the alpaca, goat, and other like animals, the value whereof, at the last port or place whence ex- ported to the United States, excluding charges in such port, shall be thirty cents or less per pound, ten cents per pound ; (1155.) b. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty cents per pound, twelve cents per pound. (115B.) a. Wools of the thi^'d 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 ;f (1157.) 6. Wools of the same class, the value whereof, at the last port or place whence exported to the United States, excluding charges in such 'l port, shall exceed twelve cents per pound, five cents per pound. "^ (1158.) * Classification by race and blood the rule. (Feb. 26, 1869. N. Y. Syn. Ser., 361.) t The percentage of allowance for increase of weieht of wool should be ascertained by the appraisers and reported to collector in the same manner as estimates of damage. (May, 1871. N. Y.) 857. 358.^ 359.' 24 DIGEST OF STATUTES. 360. Wools on the skin,* the same rates as other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe. (1159.) 861. Woollen rags,f shoddj^, mungo, waste, and flocks,J ten cents per pound. (1161.) 362. Woollen cloths, woollen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or pro- vided for in this act, valued at not exceeding eighty cents per pound, thirty- five cents per pound and thirty-tive per centum ad valorem ; valued at above eighty cents per pound, thirty-tive cents per pound, and in addition thereto forty per centum ad valorem. § (1162.) a. Flannels, blankets, || hats of wool,Tf knit goods, and all goods made on knitting-frames, baltnorals, woollen 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, (1 168.) b. Valued at not exceeding thirty cents per pound, ten cents per pound; c. Valued at above thirty cents per pound, and not exceeding forty 363. <( cents per pound, twelve cents per pound ; d. Valued at above forty cents per pound, and not exceeding sixty cents per pound, eighteen cents per pound ; e. Valued at above sixty cents per pound, and not exceeding eighty cents per pound, twenty-four cents per pound ; f. And in addition thereto^ upon all the above named articles, thirty- five per centum ad valorem ; g. Valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto, forty per centum ad valorem. - (1163.) 364. Bunting, ten cents per square yard, and in addition thereto, thirty-five per centum ad valorem. (1165.) * This clause subjects the wool to duty according to class and value as a distinct article, and the skins to a separate duty of 10 per centum ad valorem, under the provision of section 8, Act of July 14, 1862. The proper way to ascertain the allowance to be made for the pelts is by pulling (not shearing) the wool from the skins, for the purpose of estimating the correct weight of the same. (Nov. 13, 1871 ; Sept. 16, 1872. Syn. Ser., 955, 1227.) t " Forty per cent, of woollen rags in bundles of rags for the manufacture of paper is too large a propor- tion to be admitted free of duty. The im.porter should, where no evidence of fraud appears, be made to separate the free from the dutiable rags on entry." (December 28, 1868. Rochester.) t " Pulverized waste, or flock, or shoddy," was held to be liable to the same duty as waste, flocks, or shoddy, under the Act of 1846. (Lamrig v. Maxwell, 3 Bl. C. C, 125. See also Tr. Reg., p. 567.) § " Paddings," called " calf hair and cotton paddings," but returned by the appraiser as manufactures of wool and cotton, are subject to duty at the rate of fifty cents per pound and thirty-five per centum ad valorem, under this provision. (Feb. 9, 1872. Phil.) " The materials of which certain railway rugs, imitation Astrakhan cloth, seal skin cloakings, and other similar goods are composed, mfd. partly of hair, having been "found to be so blended that it was imprac- ticable to determine by an examination whether said goods contained any wool or worsted, or wool or worsted waste, the Department decided that they should be classified as a mf. of wool, under the second clause of section 2, Act of March 2, 1867, except in cases where the invoice is accompanied by a certificate from the manufacturer of the goods " in the form prescribed S. S., 739. On October 19, 1875 (S. S., 2480), the Department ruled that this certificate should, in future, be disre- garded; and reinstated prior rules and principles for the determination of the classification of all goods im- ported under the commercial designation of " calf- or cow-hair goods ;" to apply, not only to subsequent importations, but also to those previously made, and remaining in the custody of the collector. Upon like importations remaining in warehouse, or withdrawn upon entries not finally liquidated, duties were directed to be assessed, as far as practicable, at the rates appertaining to mfs. in part of wool n. o. p. f. As to liquidated withdrawal entries covering goods of this class, the Department reserved the right of reliquidation and suit for the recovery of balances. (S. S., 2480.) But, under Department ruling of Oct. 26, 1876, all mfs. commercially known as " ca?f- or cow-hair goods" are dutiable as woollens or their similitudes re- spectively, under im2-6S, ov 908. (S. S., 3011. SeeT. D., 34.) 11 See Treasury Regulations of 1857, pp. 555, 55(>, as to what is comprehended under the term " blanket." " Travelling rugs.'^ held not to be blankets. (September 21, 1859. New York.) ^ " The term 'hats of wool' applies only to hats the bodies of which are composed of wool that has undergone no process ofinanufacture except felting or fulling, and not to hats made of woollen cloth." (September 1, 1860. New York.) ** ''Worsted being a distinct article, known in commerce under that name, worsted shawls with cotton borders, and suspenders with cotton ends, are not liable to be rated for duties as manufactures of wool." (Elliott V. Swartwout, 10 Pet., 137.) "Under the Act of 1812, goats' hair plush or mohair plush, though composed partly of cotton, was chargeable with duty as a manufacture of ' goats' hair or mohair.' " (Thorp v. Lawrence, 1 Bl. C. C, 351.) 1 DIGEST OF STATUTES. 25 f-a. 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. (116(3.) b. Valued at not exceeding twenty cents per square yard, five cents per square yard, and in addition thereto, thirty-five per centum ad valorem ; c. Valued at above twent}^ cents per square 3'ard, seven cents per square 3'ard, and forty per centum ad valorem ; opr I d. It com[)Osed wholly of wool, worsted, the hair of the alpaca, goat, or ' ' other animals, or of a mixture of them, nine cents per square yard and forty per centum ad valorem, e. But all such goods with selvedges, made wholly or in part of other materials, or with threads of other materials introduced for the pur- pose of changing the classification, shall be dutiable at nine cents per square yard, and forty per centum ad valorem: /. Provided, That all such goods weighing over four ounces per square yard shall pay a duty of thirty-five cents per pound and forty per centum ad valorem. (1166.) 366. Clothing, ready made, and wearing apparel of every description,* not specially enumerated or provided for in this act, and balmoral skirts, and skirt- ing, and goojds of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other ani- mals, made up or manufactured 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. (1167.) 367. Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies'f 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. (1167.) 368. Webbings, gorings, suspenders, braces, beltings, bindings, braids,^ gal- loons, fringes, gimps, cords, cords and tassels, dress trimmings, head nets, but- tons, 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. (1168.) 369. Aubusson, Axminster, and chenille carpets, and carpets woven whole for rooms, forty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. (1169.) 370. Saxony, Wilton, and Tournay velvet carpets, fortj'-five cents per square yard, and in addition thereto, thirty per centum ad valorem. (1170.) * "By the term ' wearing apparel,' Congress intended to make the purpose, adaptation, and use of an article, and not its commercial designation, the test of its dutiable description." (Maillard v. Lawrence, 16 How.. 251 ; S. C, 1 Bl. C. C, f-04.) Under the act of 1846, scarfs or shawls, manufactured in looms in strips or pieces containing several, and actually separated before importation, were chargeable with duty as wearing apparel. (Ibid. See alsoTr. Reg., p. 58;!.) Shawls and scarfs, or slips of whatever material, are wearing apparel. (Tr. Reg., p., 583.) Pocket handkerchiefs although hemmed and otherwise prepared for use, are not to be classified as "ar- ticles worn," (Ibid., p. 570.) Purses being articles carried, and not worn, within the meaning of the law, are chargeable with duty according to component materials. (Ibid., p. 581.) t " Under the act of 1846 shawls of worsted and cotton, silk and worsted, silk, barege, merino, mousseline de laine, and worsted and silk scarfs, were subject to a duty of thirty per centum ad valorem, as wearing apparel." (Maillard v. Lawrence, 16 How., 251 ; S. C. 1 Bl. C. C, 504.) " Under that act, scarfs or shawls, manufactured in looms, in strips or pieces, containing several, and ac- tually separated before importation, were chargeable with a duty of thirty per centum as wearing apparel." (Ibid. SeealsoTr. Reg., p. 58:].) 1 This clause embraces, braids of cotton and worsted. (Dept. Let., April 11, 1867. C. & Co.) And galloons and fringes of mohair and bueles. (April 9, 1867. L. & B.) And gimpsor trimmings of worsted and beads. (May 1,1867. J. C. K.) And dress-trimmings of worsted and beads. (May 31, 1867. New York.) 26 DIGEST OF STATUTES. 371. Brussels carpets, thirty cents per square yard, and in addition thereto thirty per centum ad valorem. (1171.) 372. Patent velvet and tapestry velvet carpets, printed on the warp or other- wise, twenty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. (1172.) 373. Tapestry Brussels carpets, printed on the warp or otherwise, twenty cents per square yard, and in addition thereto, thirty per centum ad valorem. (1173.) 374. Treble ingrain, three-ply, and worsted-chain Venetian carpets, twelve cents per square yard, and in addition thereto, thirtv per centum ad valorem. (1174.) 375. Yarn Venetian, and two-ply ingrain carpets, eight cents per square yard, and in addition thereto, thirty per centum ad valorem. (1175.) 376. Druggets and bookings, printed, colored, or otherwise, fifteen cents per square yard, and in addition thereto, thirty per centum ad valorem. (1176.) 377. Hemp or jute carpetings, six cents per square yard. (1177.) a. Carpets and carpetings of wool, flax, or cotton, or parts of either or other material, not otherwise herein specified, forty per centum ad valorem ; (1178.) 6. And mats, rugs,* screens, covers, hassocks, bedsides, and other por- 378. \ tions of carpets or carpetings,f shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description ; c. And the duty on all other mats not exclusivel}^ of vegetable material, screens, hassocks, and rugs, shall be forty per centum ad valorem. '^ (1178.) 379. Endless belts or felts for paper or printing machines, twenty cents per pound and thirty per centum ad valorem. (1164.) Schedule L. — Silk and Silk Goods. 380. Silk, partially manufactured from cocoons, or from waste silk, and not further advanced or manufactured than carded or combed silk, fifty cents per pound. (2171.) 381. Thrown silk, in gum,J not more advanced than singles, tram, organzine, sewing silk, twist, floss,§ in the gum^ and spun silk, silk threads or 3 arns, of every description, purified or dyed, thirty per centum ad valorem. (2171.) 382. 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. (2171.) 383. All goods, wares, and merchandise, not specially enumerated or provided for in this act, made of silk, or of which silk is the component material of chief value, fifty per centum ad valorem.|| (1111, 1113, 2171.) * See department Letter of September 11, 1866, to S. & Co., as to what were "rugs" under the fifth section of the tariff act of 1864. (? 369, Vol. I.) Certain so-styled "railway rugs" of cows' hair and cotton, or calves' hair and cotton, held not to be " rugs" under this act. They should be classified according to the materials of " which they are composed, to be determined by the appraiser on examination," etc. (January 18, 1870, United States Appraiser, Boston.) t The decision of the United States Circuit Court in United States v. Turnbull et al., acquiesced in by the Department, classifies felt carpeting under this clause, at 40 per centum ad valorem. (January, 80, 1872. Baltimore. Syn. Series, 1011.) X " Silk purified from the gum and djred. and that can be used without further manufacture, for weav- ing and other purposes, cannot fall within the provision for ' silk in the gum,' etc., but is to be embraced in the classification of 'manufactures of silk, or of which silk is the component material of chief value, not otherwise provided for.' " (December 27, 1862, N. Y, See also July 8, 1863, N. Y. ; and October 5, 1864, B, G. W.) § Floss-silk is "well-known to the trade as a fine, loose article without twist," and does not embrace "a double and twisted thread of silk." The latter is liable to 50 per centum duty. (April 29, 1867, W. H. H. & Co. See also March 21, 1870, N. Y.) II Silk and cotton vestings so-styled, but sold as a pure silk article, were found upon examination to con- tain a very small proportion of cotton, and were properly classified, as silk vestings, subject to a duty of 60 per cent, ad valorem. (January 6, 1871, N Y.) Hat-bands, commercially known as " silk hat-bands," having one or two threads of cotton in the edge —classified as " silk trimmings "—duty, 60 per centum. (October 5, 1867, and April 9, 1868.) DIGEST OF STATUTES. 27 Schedule M. — Books, Papers, etc. 384. Books, pamphlets, bound or unbound, and all printed matter, not spe- cially- enumerated or provided for in this act, engravings,* bound or unbound, etchings, illustrated books, maps, and charts, twentv-five per centum ad va- lorem. (1210.) 885. Blank books, bound or unbound,'|' and blank books for press-copying, twenty per centum ad valorem. (1210.) 386. Paper, sized or glued, suitable only for printing paper, twenty per centum ad valorem. (1368.) 387. Printing paper, unsized, used for books and newspapers exclusively, fifteen per centum ad valorem. (1368.) 388. Paper, manufactures of, or of which paper is a component material, not specially enumerated or provided for in this act, fifteen per centum ad va- lorem. (1368.) 389. Sheathing paper, ten per centum ad valorem. (1368.) 390. Paper boxes, and all other fancy boxes,{ thirty-five per centum ad va- lorem. (1869.) 391. Paper envelopes, twenty-five per centum ad valorem. (1370.) / f a. Paper-hangings and paper for screens or fire-boards ; (1371.) qqn j b. Paper, antiquarian, demy, drawing, elephant, foolscap, imperial, * I letter, note, and all other paper not specially enumerated or pro- ^ vided for in this act, twenty- five per centum ad valorem. (1371.) 393. Pulp, dried, for paper-makers' use, ten per centum ad valorem. (1261.) Schedule N. — Sundries. 394. Alabaster and spar statuary and ornaments, ten per centum ad valorem. (1184.) 395. Baskets and all other articles composed of grass, osier, palm leaf, whale- bone, or willow, or straw, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1199.) 396. Beads, and bead ornaments of all kinds, except amber, fifty per centum ad valorem. (1201.) 397. Blacking of all kinds, twenty-five per centum ad valorem. (1206.) 398. Bladders, manufactures of, twenty-five per centum ad valorem. (1207.) 399. Bone, horn, ivory, or vegetable ivory, all manufactures of, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1208.) 400. 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 specially enumerated or provided for in this act, thirty per centum ad valorem. (1209.) 401. Bouillons, or cannetille, metal threads, fil^, or gespinst, twenty-five per centum ad valorem. (1212.) 402. Bristles, fifteen cents per pound. (1215.) 403. Brooms of all kinds, twenty-five per centum ad valorem. (1219.) * This includes colored engravings. (Knoedler v. Schell, 17 Leg. Int., p. 373.) Also " paper slipper patterns consisting of small sheets of paper with lines engraved thereon, at equal distances, upon which are im- pressed in colors, the heads of animals." (January 19, 1869. Boston.) Also lithograplis colored in oil. (Dept. Let., January 25th, 1861. N. Y.) t " Books invoiced as ' metallic meraoranduni books,' or ' metallic books with flap and band,' containing a few blank leaves between covers of leather, one of the covers having a flap, and containing a pocket for money or papers, the chief material being leather, are not to be regarded as 'blank books,' but as 'manu- factures of leather not otherwise provided for.' " (Tr. Reg., p. 557.) So blank books with leather covers, pocket-pencil, metal clasp, and blank leaves, are classified as manu- factures of leather, metal, and paper, not otherwise provided for. (Ibid., 554.) Tracts and pamphlets consigned to one for free distribution in his travels as an evangelist, are dutiable. (May 23, 1864. F. G. B ) Books sent out of the United States to be bound, are liable to duty on their full value on their return. (May 19, 1870, R. H. Jr. Syn. Series, 6G6.) X This does not include boxes manufactured of either of the woods specified in 232. (Tr. Reg., p. 558.) 28 DIGEST OF STATUTES. 404. Brushes of all kinds, thirty per centum ad valorem. (1220.) 405. Bulbs and bulbous roots, not medicinal^ and not specially enumerated or provided for in this act, twenty per centum ad valorem. (1221.) 406. Burrstones,* manufactured or bound up into millstones, twenty per centum ad valorem. (1223.) 407. Buttons and button-moulds,f not specially enumerated or provided for in tins act, not including brass, gilt, or silk buttons, twenty-five per centum ad valorem. (1224.) 408. Candles and tapers of all kinds, twenty per centum ad valorem. (1227.) 409. Canes and sticks for walking, ^i/m/ie^, thirty-five per centum ad va- lorem ; if unfinished^ twenty per centum ad valorem. (1228.) 410. Card-cases, pocket-books, shell boxes, and all similar articles, of what- ever material composed, and by whatever name known, not specially enumer- ated or provided for in this act, thirty-five per centum ad valorem. (i229.) 411. Card-clothing, twenty-five cents per square foot ; (1067.) when manu- factured from tempered steel wire, forty-five cents per square foot. (1012.) 412. Carriages, and parts of, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1230.) 413. Chronometers, box or ship's, and parts thereof,! ten per centum ad va- lorem. (1236.) 414. Clocks, and parts of clocks, thirty per centum ad valorem. (1237.) 415. Coach and harness furniture of all kinds, saddlery ,§ coach, and harness hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burn- ished, or japanned, not specially enumerated or provided for in this act, thirty- five per centum ad valorem. (1239 ) 416. 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. (1240.) r a. Coal, bituminous, and shale, seventj^-five cents per ton of twenty- eight bushels, eighty pounds to the bushel. (1240.) h. A drawback of seventy-five cents per ton shall be allowed on all bituminous coal imported into the United States which is after- wards used for fuel on board of vessels propelled by steam which are engaged in the coasting trade of the United States, or in the trade with foreign countries, to be allowed and paid under such regulations as the Secretary of the Treasury shall prescribe. 418- Coke, twenty per centum ad valorem. (1243.) 419. Combs, of all kinds, thirty per centum ad valorem. (1246.) 420. Compositions of glass or paste, when not set, ten per centum ad va- lorem. (1248.) 421. Coraljf cut, manufactured, or set, twenty-five per centum ad valorem, (1251.) * Burrstones having a hole in the centre of each, and wrought sufficiently on one side to prepare theno. for the process of manufacture by grooving, etc., were held to be " wrought," but unmanufactured, requir- ing still to be grooved, if not to be subjected to other process of manufacture, to fit them fully for use, and to be entitled to entry free of duty under the Act of 1857 as "burrstones wrought or unwrought, but un- manufactured." (December 11, 1858, N. O.) Burrstones manufactured or bound up into millstones, in any manner, should pay duty under this sec- tion. (February 13, 1869, N. Y.) t Articles imported under the name of buttons and having shanks, showing that they were to be used as buttons, were classified under "Schedule D," tariff of 1846; while others, having no shanks, but capable of use as " dress ornaments," were classified under " Schedule C," and subjected to duty according to the material of which they are composed. (July 28, September 22 and 28, and October 3, 1857. N. Y.) Wooden moulds covered with silk for dress ornaments and the same uncovered, were held not to be but- tons or button-moulds, but manufactures of which silk is the component of chief value, and manufactures of wood respectively. (October 18, 1864, Boston.) X A chronometer imported from England, and loaned to an outgoing vessel for hire, reimported on the sale of the vessel, is not entitled to free entry. (November 13, 1863, D. & T., N. Y.) Chronometer boxes, imported empty and separate from the chronometers, being no part thereof, subject to duty separately, as maiuifactures of rosewood or mahogany. (August 3, 1858, N. Y.) g " Polished curb chains," being a short chain, finished and ready for attachment to a bridle bit, and fit for no other use, held to be "saddlery," and not entitled to entry as "chains under No. 9 wire gauge." (December 16, 1861, Boston.) II Culm of coal embraces the screenings of bituminous as well as of anthracite coal. (Case of Odiorne v. Rentoul, U. S. C. C, March 10, 1870, Boston.) If Heads cut from coral for jewelry are to be classified under this paragraph. (April 28, 1858. Boston.) The fact that coral goods are gold-mounted, and are to be used for the adornment of the person, such ornamentation not being sufficiently material to change their character, does not entitle them to be clas- sified as jewelry. (Nov. 2, 1864. Boston.) 417. <; DIGEST OF STATUTES. 29 422. Corks,* and cork bark, manufactured, twenty-five per centum ad va- lorem. (1252.) 423. Crayons of all kinds, twenty per centum ad valorem. (1255.) 424. Dice, draughts, cliess-men, chess-balls, and billiard and bagatelle balls, of ivory or bone, fifty per centum ad valorem. (1314.) 425. Dolls and toys, thirty-five per centum ad valorem. (1260, 1439.) 426. Emery grains and emery manufactured, ground, pulverized, or refined, ^one cent per pound. (12(35.) 427. Epaulets, galloons, laces, knots, stars, tassels, and wings, of gold, silver, >r other metal, twent3'"-five per centum ad valorem. (1267.) 428. Fans of all kinds,f except common palm leaf fans, of whatever material somposed, thirty- five per centum ad valorem. (1270.) a. Feathers of all kinds, crude or not dressed^ colored or manufac tured, twenty-five per centum ad valorem ; (1271.) b. When dressed^ colored^ or manufactured, including dressed and fin- 429.^ ished birds, for milinery 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. (1271.) 430. Finishing powder, twenty per centum ad valorem. (1276 ) 431. Fire-crackers of all kinds, one hundred per centum ad valorem. (1277.) 432. Floor-matting and floor-mats, exclusively of vegetable substances, [twenty per centum ad valorem. (1331.) 433. Friction or lucifer matches of all descriptions, thirty-five per centum ^ad valorem. (1147.) 434. Fulminates, fulminating powders, and all like articles, not specially j^^enumerated or provided for in this act, thirty per centum ad valorem. (1282.) 435. Fur, articles made of, and not specially enumerated or provided for in "this act, thirty per centum ad valorem. (1283) 436. Gloves, kid or leather, of all descriptions, wholly or partially mafiufac- ftured, fifty per centum ad valorem. (1287.) 437. Grease,J all not specially enumeratad or provided for in this act, ten per centum ad valorem. (1290.) 438. Grindstones, finished or unfinished, one dollar and seventy-five cents ^perton. (1291.) 439. Gunpowder, and all explosive substances used for mining, blasting, ar- |tillery, 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 )ound. (1293.) 440. Gun- wads, of all descriptions, thirty -five per centum ad valorem. (1424.) 441. Gutta-percha, manufactured, and all articles of, not specially enumerated |or provided for in this act, thirty-five per centum ad valorem. (1294.) 442. Hair, human, bracelets, braids, chains, rings, curls, and ringlets, com- )osed of hair, or of which hair is the component material of chief value, thirty- Ive per centum ad valorem. (1295.) 443. Curled hair, except of hogs, used for beds or mattresses, twenty-five per fcentum ad valorem. (1295.) 444. Human hair, raw, uncleaned and not drawn, tvventy per centum ad va- lorem. \X clean or drawn, hut i\oi manufactured,§ thirt}^ per centum ad va- porem; when manufactured, thirty-five per centum ad valorem. (1295.) 445. Hair cloth, known as '* crinoline cloth," and all other manufactures of * The cost of baskets containing imported corks is properly charged under the ninth section of the act )f July 28, 18G6 (712, Vol. I.), in the dutiable value of the corks. (October, 5, 1870, San Fran.) t Certain fans, furs, jewelry, combs, brushes, etc., in miniature, known in commerce collectively as 'dolls' wardrobe," held to be properly classified as toys. (Feb. 4, 1870, N. Y.) X Grease rendered from hogs which died in Canada while in transit from Chicago to Boston, and sent ack to Chicago, was admitted free of duty. (June. 29, 1866, Chicago.) I Hair styled by the importers " cheveux bruts," but returned by the appraisers as human hair, cleansed, lyed, and fully prepared and ready for braiding, curling, etc., was classified as "human hair cleansed or [prepared for use." (July 27, 1860, New Orleans.), 30 DIGEST OF STATUTES. hair not specially enumerated or provided for in this act, thirty per centum ad valorem. (1296.) 446. Hair cloth,* known as " hair seating," thirty cents per square yard. (1296.) 447. Hair pencils, thirty per centum ad valorem. (1297.) 448. Hats, and so forth, materials for: Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bon- nets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whale- bone, or any other substance or material, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1300.) 449. Hat bodies of cotton, thirty-five per centum ad valorem. (1299.) 450. Hatters' furs, not on the skin, and dressed furs on the skin,f twenty per centum ad valorem. (1301.) 451. Hatters' plush, composed of silk or of silk and cotton, twenty-five per centum ad valorem. (1302.) 452. Hemp seed and rape seed, and other oil seeds of like character, other than linseed or flaxseed, one quarter of one cent per pound. (1303.) 453. 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. (1307-8.) 454. Articles composed of India rubber, not specially enumerated or pro- vided for in this act, twenty-five per centum ad valorem. (1309.) 455. India-rubber boots and shoes, twenty-five per centum ad valorem. (1310.) ^ 456. Inks of all kinds and ink powders, tliirty per centum ad valorem. (1311.) 457. Japanned ware of all kinds, not specially enumerated or provided for in this act, forty per centum ad valorem. (1315.) 458. Jet,J manufactures and imitations of, twenty-five per centum ad va- lorem. (1317.) 459. Jewelry of all kinds,§ twenty-five per centum ad valorem. (1396.) 460. Leather, bend or belting leather, and Spanish or other sole leather, and leather not specially enumerated or provided lor in this act, fifteen per centum ad valorem. (1319.) 461. 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. (1319.) 462. Skins for morocco, tanned, but unfinished, ten per centum ad valorem. (1319.) 463. 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. (1319.) 464. Lime, ten per centum ad valorem. (1325.) * Selvedge is part of the fabric, and to be included in the measurement of the width. (S. S., 1877.) t This embraces squirrels' tails, dj^ed or dres.sed, or which, although not dyed, have undergone a pro- cess beyond the raw or natural condition, which has cleansed, softened, prepared, or dressed them, so that they have been brought to a state fit and ready, without any further preparation, to be used as imported. (June 8, 1867, G. K.) Also dressed black lambskins. (August 5, 1870, N. Y.) X Certain bracelets of jet, gold mounted or ornamented, held to be properly classified as manufactures of jet, and not entitled to entry as jewelry. (December 3, 1863, N. Y.) ^ " The ' cameo' is manufactured of a material composed of various colored layers, and so carved in re- lief as to exhibit difterent colors in the several parts or elevations of the work. The 'cameo' generally known as such in commerce and the arts is manufactured either of stone or shell, but always exhibiting those qualities of relief and colors. Imitation cameos do not include heads with more or less ornament cut from coral and designed for breastpins. The articles designated ' imitations of cameos,' as known in the trade, are believed to be usually formed out of porcelain, or some other plastic material, by moulding or pressure." (April 23, 1858. Boston.) Studs, bracelets, and watch chains of gold, and watch chains of silver, held to be jewelry, under the es- tablished and accepted commercial meaning of the term, viz. : "personal ornaments in gold, silver, and precious stones," and previous decisions modified. (November 20, 1869, San Francisco.) Mosaics encased in German silver, ready for use, with but the slight addition of a pin or hook to convert them either into breastpins or earrings without further setting, were held to be " set ;" and the plain mode of setting did not remove them from this classification. (January 26, 1861, N. Y.) As to cameos and mosaics in frames or settings other than metal, see note to paragraph 367. DIGEST OF STATUTES. 81 465. Garden seeds, except seed of the sugar beet, twenty per centum ad va- lorem. (1388.) 466. Linseed or flaxseed,* twenty cents per bushel of fifty-six pounds ; but 710 drawback shall be allowed on oilcake made from imported seed. (1326.) r a. Marl)lef of all kinds, in block, rough or squared, sixty-five cents per I cubic foot; (1329.) 467. > foot. (1329.) 468. All manufactures of marble J cot specially enumerated or provided for in this act, fifty per centum ad valorem. (1329.) 469. Musical instruments of all kinds,§ twenty-five per centum ad valorem.|| (1339.) ra. Faintings^^ in oil or water colors, and statuary'^'^ not otherwise pro- vided for, thirty per centum ad valorem. (1349.) 470. SCHEDULE OF DUTIES. Per ct. mcnts, and preparations,* statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, sp. impt. for the use of, or of any institution or society incorporated or established for philosophical, educational, scientific, or literary pps.,or en- couragement of the fine arts, and not for sale, (759.) Free. Accordeons, (469.) Acetates. Ammonia, (92.) Baryta, (92.) Copper, (92.) Iron, (92.) Lead, brown, (53.) 4 cts. per lb. white, (54.) 6 cts. per lb. Lime, (92.) Magnesia, (92.) Potassa, (92.) Soda, cr. or ref 'd, (92.) Strontia, (92.) Zinc, (92.) Acetone, (103, 822, S. S., 3493.) $2 per gal. for the alcohol in it and Achate stones or agates cut and polished on one side, (837, S. S., 3800.) Acids: Acetic, acetous or pyroligneous, not over 1.047 specific gravity, (12.) 2 cts. per lb. Same, over 1.047 si)ecific gravity, (12.) 10 cts. per lb. Arsenious, (594.) Free. Benzoic, (594.) Free. Boracic, commercial, (43 a.) 4 cts. per lb. pure, (43 a.) 5 cts. per lb. Carbolic, as a disinfectant, (837, S. S., 471.) for chemical or mfg. pps., (594.) Free. ■ dry or other, med., (594.) Free, liquid, (594.) Free. Chromic, (47.) Citric, (13.) 10 cts. per lb. Cresylic, so-called, same as liquid carbolic, (S. S.,3980.) Free. Gallic, (594.) Free. Hydric, (594.) Free. Muriatic, (594.) Free. Nitric, (594.) Free. Nitric, not chemically pure, (594.) Free, Oxalic, (594.) Free. Picric and Nitro-picric, (594, Sept. 23, 1868, N. Y.) Free. Pyrogallic, (594.) Free. Rosolic, so styled, or aurine, (594, S. S., 4514.) Free. Salicylic, (594.) Free. Succinic, (594.) Free. Sulphuric, fuming, (Nordhausen,) C594.) Free. Sulphuric, other, (594.) Free. Tannic, (109.) $1 per lb. Tartaric, (14.) 10 cts. per lb. used for chemical pps., + + +, (594.) Free. used for medicinal pps,, + + +, (594.) Free. used for mfg. pps., + + +, (594.) Free. carboys containing, + +, (133,) in addition to duty on contents. Aconite, root, leaf, and bark, (497.) Free. Acorn coffee, (290.) 2 cts. per lb. 20 15 Per ct. Acorns, powdered, (290, Nov. 17, 1863, Bait.) 2 cts. per lb. Acorns, raw or prepared, (290.) 2 cts. per lb. Actors' costumes, actual use abroad not required, (S.S.,4721.) Actors' effects, free entry under 815 limited to those intended for the personal use of the party bringing them, (S.S., 4686.) Adamantine spar, as Emery, (426, T. R., pp. 565, 586.) let. per lb. Additional duty for undv. of part of impt., (S.S., 3299, 3346.) Adhesive felt, for sheathing vessels, (696.) Free. Adhesive plasters or salves, patent or proprietary, (99.) other med., (93.) Adiantum, a cr. dr., (1262.) Advertisements, obscene, impt. prohibited, (839.) Adzes, steel mfs., + + +, (216.) Aerophanes, silk veil goods, (383.) African fibre, for beds, unmfd., (744.) Free. Agaric, cr., (636.) Free. Agate, so-called, but really cr. onyx, (480, S. S., 4842.) Agate balls, fit for toys, (425. S. S., 3264.) other, and hooks, (837, Aug. 8, 1871, N. Y.) mortars, as stoneware, (127, T. E,., p. 553.) Agates, or achate stones, cut into pr. stones, but not set, (480.) same, cut and polished on one side, (837, S. S., Aug. 8, 1871, N. Y.) Free. , 5302.) 30 cut for bookbinders, unmfd, (596.) Free. Agriculture, Department of, plants, trees, shrubs, roots, seed cane and seeds impt. for or by U. S. bot. garden, (761.) Free. Alabaster statuary and ornaments, (394.) Albata, or German silver, unmfd, (185.) Albumen, in any form or condition, (496.) Albumen paper for photography, (392, S. S. Album boxes, glass ch. val. + + +. (143, S. S., 2569.) Albums, photograph, of leather and paper, as Ir. mfs., + + +, (463, S. S., 1177.) Same, unbound, as paper mfs., + + + , (388 S. S., 1734.) Same, with covers of silk plush as ch. vaL, (383, 823, S. S., 5590.) Albumen solution, liquid, (837, S. S., 3701.) Alcoholado, so-called, (312, S. S., 1718.) $2 per pf. gal. in bottles, (310.) 3 cts. add. dty. per bottle. Alcohol, all + +, (311, June 18, 1866, A. C. B,, $2 per pf. gal. containing 94 per cent, anhydrous alcohol, (102.) $2 per gal. dist. spirits, containing 50 per cent, anhydrous alcohol, (101.) $1 per gal. Alcoholic compounds, + + +, (103.) $2 per gal. for the alcohol contained therein, and perfumery, including Cologne water, $2 per gal. and add. dty. on bottles under 133-4-6. Ale in bottles or jugs. (316.) 35 cts. per gal, in casks, or other than in bottles or jugs, 20 cts. per gal. in casks, no allowance for space occupied by hops, (S. S., 3905.) (100.) (316.) 30 - 15 * This includes samples of chemical and pharmaceutical preparations imported for a college of phai macy, (S.S., 2311,) and chemical salts and preparations for college laboratories, (S. S., 2802.) SCHEDULE OF DUTIES. Per ct. Ale, add. dty. on glass bottles, (133-4-6.) gauge of. (S. S., 3o37, 3564.) ginger, no separate duty on bottles, (317.) 20 Alizarine, natural or artificial, (595.) Free. Alkaline silicates, all + +, (76.) V^ et. per lb. Alkalies, alkaloids, and oils, all preparations known as, and all combinations tbereof, + +, (92.) 25 Alkanet root, or., (636.) Free, Alkekengi, or., (636.) Free. Alloys, used as substitutes for steel tools, (177 6.) val. not over 4 cts. per lb. 45 val. over 4 and not over 7 cts. 2 cts. per lb. val. over 7 and not over 10 cts. 2% cts. per lb. val. over 10 cts. 3'4 cts. per lb. Alloys of metal, lead ch. val., (189, 823.) 2 cts. per lb. of which nickel is the element of ch. val., (192) 15 cts. per lb. Almonds, in shell, (303 a.) 5 cts. per lb. shelled, (303 a.) VA cts. pr. lb. Almond oil, (555.) Free. shells, (837.) 10 Aloes, gum, cr., (636.) Free. not altogether cr., (94.) 10 Alpaca hair, val. at last port or place whence exp. to the U. S., excluding charges at such port, at not over 30 cis. per lb. (358 a.) 10 cts. per lb. val , over 30 cts., (358 b.) 12 cts. per lb. mfs. of, or of goat hair, are dtbl. at same rates as those of worsted of like description. Alum, in crystals, or ground, or otherwise, (32.) 60 cts. per 100 lbs. patent and substitute, (32.) 60 cts. per 100 lbs. f Alumina, and sulphate of, (32.) 60 cts. per 100 lbs. kluminium, or aluminum, (039.) Free. Lluminum, leaf-, in books, (216, 8. S., 5298.) 45 Lluminous cake, (32.) 60 cts. per 100 lbs. imber beads and gum, (640.) Free. Imber bead crosses set in metal for jewelry, (459, 822, S. S., 3389.) 25 for necklaces, beads strung on thread, (640, S. S.. 3389.) Free, oil, cr., or rectified, (556.) Free. Lmbergris, (498.) Free, oil, (557.) Free. tmerican artists : paintings, statuarj', fountains, and other works of art, the production of. * But the fact of such production must be veri- fied by the certificate of a Consul, or Minister of the United States, indorsed upon the writ- ten declaration of the artist, (819. See, also, rule as to, S. S., 3942.) Free, artists, works of, exp. and re-impt.. entered as Am. products, (649 a, S. S., 3040.) Free, bags, exp. filled with leather mfd. in U. S., and returned empty, under regs., (649 a. S. S., 3198.) Free. Same, exp. filled with fin. dyewood, grd. in the U. S., dtbl. on re-impt., (S. S., 3511.) Perct. American bottles exp. empty and rtd. filled with palm oil, nut free under 649 a, (S. S., 4953.) barrels, exported, filled with domestic petro- leum,! and returned empty, under regula- tions. (648.) Free. car-wheels, worn-out, re-impt., (649 a, S. S. 4239.) Free. citizens dying abroad, personal and household effects of, not merchandise, (757.) Free. fisheries, spermaceti, whale and other fish-oils, and all other articles the products of such fisheries, (749.) Free. lard barrels, exp. filled with domestic pro- ducts and rtd. empty. No dec. int. to return required, (S. S.. 4572.) lumber, sawn in N. B., by aliens, not free under 829, (S. S., 4300.) mfs., to wit: casks, barrels, carboys, bags, and other vessels, exported, filled with American products, or exported empty and returned filled with foreign products, including shooks, when returned as barrels or boxes, (649 b.) identity proved under regulations, (649 c.) and on which aH internal tax due shall be proven to have been paid before exportation and not refunded, (649 d.) Free. paper, printed on and re-impt.. dtbl., (S. S., 3065.) products and mfs. when exported and brought back in same condition, under regu- lations, (649 a.) Free. spools exp. filled and rtd. empty, not free under 649 a. (S. S., 4976.) vessels and railroad cars, repairs and equip- ment of. in a foreign country, dtbl. (See pro- visions for, 2040. Part 1.)% vessels, foreign products needed for repair of, when they may be withdrawn from ware- house, free of duty. (834.) Amethysts, not set, (480.) 10 Ammonia, acetate of, (92.) 25 anhydrous, liquefied by pressure, (33.) 20 aqua, or water of. (34.) 20 carbonate of, (36.) 20 muriate of, or sal ammoniac, (35.) 10 sulphate of, (37.) 20 Ammoniacum. grains of, cr., (636.) Free. not cr., (94.) 10 Amomum, or grains of paradise, cr., (636.) Free. not cr., (94.) 10 Amylic alcohol, or fusel oil, (112.) 10 Amyl of oxyd, so-called, (114, S. S., 1129.) $2.50 per lb. Anatomical preparations. (787 ) Free. specimens, models, or imitations of, in papier mach<5, (472. S. S.. 1767.) 30 manikin of papier mache, (472, S. S., 3vS31.) 30 Anchovies and sardines in tin boxes, (281 a.) as follows: whole boxes, not over 5 inches long, 4 wide, and zy^ deep. 10 cts. each. * This includes copies actually made by American artists of the productions of other American artists, 3. S.. 2318.) t American petroleum barrels do not forfeit their right of free entry, under 648, for being re-coopered Ibroad. (S. S., 3810.) t Grain bags of foreign production and manufacture, which, under Department's ruling of November B, 1871 (not published in Synopsis), are exempted from payment of duty as part of the equipment of the ?es.sel, cannot be transferred from the vessel to which they belong to another vessel, without being firet ntered and subjected to the payment of duty. (January 2, 1874, N. O., Syn. Ser., 1749.) SCHEDULE OF DUTIES. Per ct. Anchovies and sardines (continued) : half boxes, not over 5 inches long, 4 wide, and 1% deep. 6 cts. each, quarter boxes, not over 4% inches long, S}4 wide, and V/i deep. 2]/^ cts. each. The same in any other form, (281 b.) 40 Anchovy sauce, or paste, in bottles, (284, S. S., ^492.) 35 additional duty on bottles. Anchors, or parts thereof, (163.) 2 cts. per lb. Andirons, cast-iron, (157.) IJ4 ct. per lb. Angelica root, cr., (636.) Free. Angora goats, sp. impt. for breeding pps,, (642 a.) Free, hair, as wool of class 2, (358.) Angora goat-skins, raw, without the wool, unmfd, (719 b.) Free. Aniline, arseniate of, (602.) Free, dyes, as coal-tar dyes, (82.) 35 oils, cr., (559.) Free. paste or pulp, not dyes, (837.) 20 paste, so-callea, but really colors, (82, S. S., 2810.) 35 residuum, as aniline dye, (92, S. S., 3913.) 35 salts, (605.) Free. Animal carbon, fit for fertilizing only, (504.) Free. manures, (505.) Free. Animals, integuments of, + + +, (655.) Free, brought into the United States temporarily for not over 6 months, for exhibition or competi- tion, offered by any agricultural or racing as- sociation, under regs.. (641.) Free, living, excepting leeches, birds, fowls, and others specified, and comprehending all other living bodies endowed with sensation and power of motion, and -f -f +, (252, Oct. 30, 1866, A. & Co., and S. S., 1098.) 20 portions of, dried, but unmfd, for glue stock, (511.) Free, sp. impt. under regs. for breeding pps.,* (642 a.) Free, teams of. Including their harness and tackle, and the wagons, or other vehicles actually owned by persons immigrating with their families, and in actual use for the purpose of such immigration under regs., (642 b.) Free. Anise seed, (760.) Free. oil, or anise seed oil, (558.) Free. Annotto or Annotta, (499.) Free, all extracts of, (499.) Free, seed, (760.) Free. Anodyne, Hoffman's, (107.) 30 cts. per lb. Anodynes, proprietary, (99.) 50 Anthoss oil, (581.) Free. Anthracite coal, (673.) Free, shale, (417, S. S., 5308.) 75 cts. per ton. of 28 bu. of 80 lbs. each. Per ct. Anti-fouling comp. for painting ships' bottoms, (87, S. S., 4973.) ' 25' Antimony as regulus or metal, (195.) 10 ground, (837, S. S., 5473.) 20 ore, cr., sulphide of, (600.) Free. Antiquarian paper, (392 b.) 25 Antique armor, modern imitations of, of metal, (216, S. S., 17Q0.) 45 oil, (92.) 25 Antiquities, collections of,t (669.) Free. Ants' eggs, baked, (837, S. S., 4157.) 10 Anvils, (163.) 2 cts. per lb. Appraisements,.t when market value cannot be ascertained directly, how to proceed, (853.) Apatite or rock phosphate, (597.) Free. Apparatus, life-saving, sp. impt. by life-saving so- cieties, (731.) Free. philosophical, (475.J 35 Apparel, to wit, cloaks and other outside gar- ments for ladies and children, wholly or ptly. of wool, wstd. or hair, (not knit,) (367.) 45 cts. per lb. and 40 wearing, of all kinds + + +, wholly or ptly. of wool, worsted, or hair, except knit goods, (366.) 40 cts. per lb. and 35 Appollinaris mineral water, (622, S. S., 5115.) Free. Apple butter, (284. 35 Apples, (704.) Free Aqua ammonia, (34.) 20 fortis or nitric acid, (594.) Free. Arabic, gum, cr., (636.) Free. other than cr. (94.) 10 Arctic shoes, part wool, (367.) 45 cts. per lb. and 40 Archill, in the weed or liquid, (550.) Free. Argal or Argol, or cr. tartar, (519.) Free. Argentan, albata, or German silver, unmfd,, (185.) 25 mfs. of, (216.) 45 Armenian bole, (215, S. S., 3342.) 20 cosmetic, (99.) 50 Armor of metal, (216.) 45 Arms, fire-, + + -{-, (202.) 25 side-, (207.) 35 sporting breech-loading shot-guns, and pistols of all kinds, (203.) 35 Aromatic cachous, (99.) 50 Arrack, (313.) $2 per pf gal, in bottles, (.310.) 3 cts. in add. on each bottle. Arrowroot, (644.) Free. flour or starch, (269, S. S., 3385.) 2}^ cts. per lb. Hawaiian, (Pt. I., 2374.) Free. Arseniate of aniline, (602.) Free. Ar.senic, (599.) Free. metallic, or cobaltum crystals, (610.) Free. sulphide of, or orpiment, (601.) Free. Arsenious acid, (594.) Free. Art, works of, impt. expressly for presentation to * Animals impt. for breeding pps., under 642 a, need not be of superior stock, (S. S., 5551.) t So-calkd "antique poUery " or majolica plates of the Renais.sance period or the 16th century, are nc properly "antiquities," entitled to free entry under 669, but are dutiable as earthenware, (S. S., 3110.) Nojj does 669 include antique tableand side-board to be used as furniture, {S. S., 2681.) But co72^ cts. per lb. Bonbonniers, or bonbon boxes or baskets, small, (425, S. S., 4223.) 35 Same, of fancy paper, representing various fig- ures, fruits, etc., as fancy boxes, (390, S. S., 4268.) 35 Same, if not boxes, as mfs. of paper, -{- -|- 4-, (388, Ibid.) 15 Bond, goods in, + +, to have benefit of new act, (854.) Bonded warehouses, list of ports containing, (S. S., 3439, and Pt. IV., p. 78.) Bone, all mfs. of, + + -{-, (399.) 30 Bone-ash and bone-dust for mf. of phosphate and fertilizers, (503.) Free. Bone, bagatelle, billiard and chess balls, and chessmen, dice and draughts of, (424.) 50 black pigment, (88.) 25 char pigment, (88.) 25 Bones, cr. not mfd., burned, calcined, ground or steamed, (502.) Free. Bone screws, adapted for joining parts of cigarette holders, and for other uses, (399, S. S., 4925.) 30 " Bones," so-called, but really horn pith sizing, (837 6., S. S., 4750.) 20 "Bones," so-called, or castanets, (469, S. S., 2510.) 25 Bonnets, for women and children, all, of what- ever material, including silk, + -F +, (400.) 30 materials for making or ornamenting, to wit, Per ct. braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares of straw, chip, grass, palm-leaf, willow, hair, whalebone, or other like substance or material, + -i- -I-, (448.) 20 Book-binders' agates, (837 b., Aug. 8, 1871, N. Y.) 20 cloth, cotton, (324.) 35 Books and engravings, bound or unbound, etch- ings, maps, and charts, which shall have been printed and mfd. over 20 years, (658.) Free. and pamphlets of later mf., bound or un- bound, and all printed matter, + -f- -f , (384.) 25 blank, for press-copying, (385.) 20 all other, -t- + +, bound or unbound, (385.) 20 blank memorandum, with fine leather covers, elastic band fastening, etc., as mfs. of leather, + + -I-, (463, S. S., 1529.) 30 copyrighted in the U. S., impt. of, prohibited un- der section 4964 Rev. Stat., {see rules as to, S. S., 5416.) as household effects, or libraries or parts there- of, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for other persons or for sale. (662.) Free. dtbl. value of, (S. S., 3238.) foreign, printed on Am. paper, (^^e T. D., 100.) impt. by mail, how duty collected, (S. S., 4S37.) illustrated, + +, (384.) 25 maps and charts impt. by the authority or for the use of the U. S. or the Library of Congress, on which the duty shall not have been included in the contract or price paid, (659.) Free. not more than 2 copies in one invoice, sp. impt. in good faith for the use of any philosophi- cal, literary, or religious society, or for en- couragement of the fine arts, or for the use or by the order of any college, academy, school or seminary of learning in the U. S., (660.) Free. professional, of persons arriving in the U. S., (661,815.) Free. with loose engravings in them,, (see S. S., 4006.) Boot fronts, (463, T. R., p. 573.) 30 lacings or lacets, cotton, (324 a, June 15, 1864, S. L. & Co.) 35 leather, (463.) 30 linen, (336.) 40 Boots and bootees, of India-rubber, (455.) 25 of leather, (463.) 30 silk comp. ch. val., (383.) 50 woollen, Avstd., or felt, (366, S. S., 3023.) 40 cts. per lb. and 35 Boots, bootees, shoes, slippers, and gaiters; cloths, lastings, etc., woven, made, or cut for, dty. same as if for other purposes, (March 29, 1867, Bost.) Bootweb, of linen. (336.) 40 Bora-Bora, cargoes of vessels from, pay disc. dty. under 827, (S. S., 4633.) Boracic acid, commercial, (43 a.) 4 cts. per lb. pure, (43 a.) 5 cts. per lb. Borate of lime, (43 b.) 3 cts. per lb. Borax, cr., or tincal. (43 a.) 3 cts. per lb. refined, (42.) 5 cts. per lb. Bort, or diamond dust. (688.) Free. Botanical garden of U. S., plants, trees, shrubs, roots, seed-cane, and seeds, impt. by, (761.) Free. 10 SCHEDULE OF DUTIES. Per ct. Botany, specimens of, impt. for cabinets, or as ob- jects of taste or science, and not for sale, (793.) Free. Bottle covers, of straw, (395, S. S., 4956.) glass, plain, moulded or pressed green and col- ored, not cut, engraved, or painted, and + + +, (133.) 1 ct. per lb. Bottles, glass, common or plain, moulded or pressed, green and colored, empty, (133.) 1 ct. per lb. filled, + + +,inaddUion to the d(y. on contents, (133.) Same, filled with effervescent salts. (133, S. S., 3751.) filled with spirits or sparkling wines, and + + +, in addition to dty. on contents, (310.) 3 cts. each, of flint and lime glass, plain, moulded, or pressed, empty, (134.) filled and + + +, exclusive of and in addition to contents, (134.) of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, empty, (135.) decanters, and other like vessels of glass, + + -f, (136.) pay in aildition to duty on contents, the same rates of dty. as if empty. or decanters, glass, ptly. cut, contg. brandy, in add. to contents, (135, 136, S. S., 3589.) stone, containing gin, (31U, S. S., 5053.), 3 cts. each, wine-, of colored glass, known as "brown hocks," were under the acts of 1870-2-4, held to be dtbl., not at specific rates of 3 cts. each, but at the rate of 40 per cent, prescribed on " articles of glass, colored, etc.," (S. S., 1667, 3991.) Bougies, surgical instruments, (according to ma- terial.) Bouillons or cannetille, and metal threads, file or gespinst, (401.) Bowls, pipe-, all kinds of, (476 a.) Box-boards, paper, as paper mfs., + + +. (388.) Boxes, sacks, and coverings of any kind, except- ing bottles, jars, and other vessels of glass, con- taining goods, paying an ad valorem dty., and formerly subject to the same rate of dty. on their value as the goods they contained pro- vided they were of the character of the cov- erings in which such goods were usually imported, (Sees. 2907-8, Rev. Stats.,) are no longer subject to dty. as such, (847.) Box-paper, of various styles in full sheets with printed designs to fit it for use as box-paper, (392, S. S., 5485.) Boxes, (not fancy,) of cedar, ebony, rosewood, or other precious woods. (232, T. R., pp. 558 and 592, also Sill v. Lawrence, 1 B1. C. C, 605.) fency-, paper and all other, (300.) jewel boxes, slate and German silver, as mfs. of slate, (131,8. S., 2864.) of other materials, mfs. of which are specially provided for, according to material, (S. S., 2864.) gold or silver. (216, May 18, 1859, N. Y.) japanned, (457.) 45 45 25 Per ct. Boxes, packing, of wood, + + +, (231.) 30 paper, (390.) 35 papier mach6, fancy, (390.) 35 other, (472.) 39 shaving, with mirrors in lids, (143, S. S., 5001.) 45 shell and glass, (410, S. S., 50U2.) 35 shell, (410.) 35 silk, ch. val., fancy, (390.) 35 tin, (216.) 45 wood,* other than cabinet, + + +, (233.) 35 Box-shooks, for mf. of packing-, and sugar-boxes, wood, + + -f , (231.) 30 Boxwood, mfs. of, + -i- +, (232, 822.) 35 unmfd., (818.) Free. Brace-bits, as mfs. of steel, under 216. 45 Bracelets, gilt, (459, S. S., 496.) 25 gold or set, (459, S. S., 496.) 25 human hair, (442.) 35 Braces or suspenders, cotton, (324.) 35 India-rubber, all or ptly. of, 4- + -f-, (453.) 30 leather, (463.) 30 silk, or S. ch. val., (383.) 50 wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and 50 Braces, smiths' and carpenters', with or without bits, as mfs. of metals, + + -|-, under 216. 45 Brackets, metal, (216.) 45 wooden, (233.) . 35 Brads, cut, (159.) not over 16 oz. to the M., 2)4 cts. per M. over 16 oz. 3 cts.. per lb. Braid sennit, as mfs. of coir, (837 b.) 20 Braids, cotton, or cotton ch. val. except + + +, (324 a.) 35 for hat or bonnet trimmings, (448, S. S., 3559.) 20 for making or trimming hats, bonnets, or hoods, + + +, (448.) 20 cotton and tinsel for trimming hats, (448, S. S., 3897.) 20 linen, (336.) 40 silk, or S. ch. val. and not part W., wstd. or hair, (383.) 50 wool, worsted or hair, or of which either is a comp. mat,, (368.) 30 cts. per lb. and 50 Bran, (837 b., S.S., 4235.) 20 Brandy,! and other spirits mfd. or distilled from grain or other materials and + + +, (311 a.) S2perpf. gall. (See Dept. letter, June 18, 1806, to A. C. B. as to alcohol.) if in bottles, -f + +, 3 cts. additional duty to be paid on each bottle. - all spirituous liquors imported in casks of less capacity than 14 gallons, forfeited to the U. S., (311 d.) coloring for, (117.) 50 Brass buttons, (216.) 45 clippings from, (187.) 1)4 ct. per lb. in bars and pigs, (187.) IJ^ ct. per lb. in sheets, (216.) 45 mfs. of, + + +, (216.) 45 old, (187.) IK ct. per lb. horns, musical insts., (469.) 25 horns, toy, (425, S. S., 2ill.) 35 wire-cloth, (216.) 45 * How boxes made abroad of American shooks are to be identified on re-importation, (S. S., 5400.) Boxes mfd. of American shooks, filled with fruit, rules for free entry of, (S. S., 5320.) + Brandy under proof and valued under $4 per gal. by appraiser, not subject to penalty of 20 per ct. foi udv., (S. S., 3476, 3483.) SCHEDULE OF DUTIES. 11 Per ct. Brass and glass, lamps of, as mfs. of glass, (143, S. S., 3091.) 45 tubes, old, but fit for use without remfg., (216, S. S., 3748.) 45 Braunschied oil, (99, S. S., 3528.) 50 Brazilian tea or mate, also known as Heva Yerba and Paraguay tea, (837 6., S. S., 3909.) 20 Brazil or cream-nuts, (746.) Free, paste, (522.) Free, pebbles for spectacles, rough, (665.) Free. mfd., (143, 822.) 45 wood, and brazilletto, in sticks, or or. (636.) Free. not cr., (94.) 10 Bread baskets, japanned, (457.) 40 gilt or plated, (210.) 35 silver, (216.) 45 Breakage, no longer any allowance for, on wines, liquors, cordials or distilled spirits, (308.) Breccia, in blocks or slabs. (663.) Free. Bremen blue, (87, 3. S.. 1705.) 25 Brewer's compound, as varnish, (S. S., 3484.) Brick and fire-brick, (130.) 20 Bridle bits and bridles, as saddlery, (415.) 35 Brimstone + + -h, (632.) Free, refined in rolls, or in casks, (77, S. S., 3396.) $10 per ton. Brine, (664.) Free. Brisling, (young herrings,) pickled or salted, (278, S. S., 4805,) \i ct. per lb. Bristles, (402.) 15 cts. per lb. ' Bristol boards, (392 6.) 25 stones, (837 a.) 10 Britannia metal, old and fit only to be re-mfd., (758.) Free, ware, (210.) 35 British gum, or dextrine, (19.) 1 ct. per lb. lustre. (215, S.S., 491.) 20 Brocade bronze-powder, (196, S. S., 5530.) 15 Brocades, according to material. Broche shawls, worsted or hair, (367, S. S., 2838.) 45 cts. per lb. and 40 wool and worsted, (362. S. S., 5117.) valued not above 80 cts. per lb. 35 cts. per lb. and 35 valued above 80 cts., 35 cts. per lb. and 40 Bromide of potassium, med. prep., + -}- -t-, (93, July 25, 1866, D. & M.) 25 Bromine, chem. pr., (92.) Free. Bronze metal, unwrought, (215, S. S., 1548.) 20 mfs. of, + + -f, (216, S. S., 1548.) 45 busts and casts, specially impt., (sec "Acade- mies " and " Societies.") figures, copies of statuary, (216, S. S., 4228.) 45 liquor, (92.) 25 metal, in leaf, (198.) 10 powder. (196.) 15 statuary by Am. artists, when free, (S. S., 3452.) statuary, + -f , (470.) Sq Brooms of all kinds, (403.) 25 Brown crystals, so-called, as coal-tar dyes, (82, S. S., 1035.) 35 Brown grease, (437.) 10 Brown Hollands, (334.) 35 Brown, Spanish-, (87.) 25 Brucine, med. prep., (93.) 25 Brushes of all kinds, exc. toys, (404.) 30 Per ct. Brushes, miniature, for dolls, as toys, (425.) 35 scratch-, of bra.ss, (404, S. S., 5519.) 30 Bruyere, cotton-goods, for making flowers, (429 6.) 50 Buchu leaves, or., (636.) Free. not crude, (94.) 10 Buckles, metal-, (216.) 45 Buckram, cotton, for bonnet frames, (324 a.) 35 Buckwheat, 42 lbs. to bush., (837 a., S. S., 4984.) 10 Buds, med. and not edible, cr., (636.) Free. not cr., (91.) 10 Bufialo robes, (450, 461, 822, Jan. 28, 1862, Sept. 28, 1863, Pembina.) 20 Bugles, glass, as beads, (396, Jan. 18, 1865, D. B. & Co.) 50 musical instruments, (469.) 25 Buhrstones, or "burr-stones," mfd. or bound up into mill-stones, (406, S. S., 358 ) 20 in blocks, rough orunmfd.,and not bound up in mill-stones, (668, Dec. 11, 1858. N. O.) Free, known as "skeleton stones," mfd. but not bound up. (406, S. S., 1500.) 20 solid circular, faced on one side and the edge, and with a hole cut through the centre ; also sections of buhrstones impt. in casks, and sized and cut, so as to be put together for the purpose of being mfd. or bound up into mill- stones, held to be free under 1527, Pt. I., (S. S. 3048.) Building stone, rough, all exc. marble, + + +, (487 a.) $1 per ton. hewn, dressed, or polished, (487 6.) 20 Bulbs and bulbous roots, med., cr., (636.) Free, med., not cr., (94.) 10 not med., 4- + -f, (405.) 20 for scientific experiments dtbl., (S. S., 4308.) Bullion, gold and silver, (666.) Free. Bulrushes, (333 6 , Nov. 5, 1866, D. M.) 815 per ton. Bunion plasters, of wool, proprietary, (99.) 50 other, (93.) 25 Bunting, (364.) 10 cts. per sq. yd. and 35 Burgundy pitch, (667.) Free. Burlaps, of flax, jute, or hemp, or of Avhich these or either of them ch. val. not over 60 inches wide and exc such as are fit for cotton bagging, (338.) 30 over 60 inches wide, (339.) 40 definition of, (S. S., 3481.) rule for classifying under former laws, (S. S., 3366.) Burning fluid, (92.) 25 Burnt starch, (14.) 1 ct. per lb. Business cards, printed, (384.) 25 Busts. {See Statuary.) Butcher's knives, cutlery, (;197, S. S., 199.) 35 Butter* and substitutes for, (257.) 4 cts. per lb. Button centres, glass, (143, S. S., 3458.) 45 Button-cloths, to-wit: lastings, mohair cloth, silk-twist, or other mfs. 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, (383.) 10 covers of silk twist, worked on metal frames, as button-cloths under 383, (S. S., 3084.) 10 rims, glass, (407, S. S., 5511.) 25 Buttons and button-moulds, -t- + -f, (407, S. S., 1506.) 25 * No allowance on weight of butter for soakage, (S. S., 3491.) 12 SCHEDULE OF DUTIES. Per ct. Buttons, brass, (216.) , 45 gilt, (210.) . 35 Silk, (383.) 50 barrel-buttons, or buttons of other forms for tassels or ornaments, made in whole or part of wool, worsted or hair, (1168.) 30 cts, per lb. and 50 collar, of bone or ivory, (407, S. S., 4346.) 25 convex linen, so-called, made of linen and brass, brass ch. val., (216.) 45 cuff and sleeve, glass, (143, S. S., 285.) 45 cuff and sleeve, if not jewelry, dtbl. according to mat., as personal ornaments, (S. S., 1244.) Same, mother of pearl, as mfs. of shell, -h +, (S. S., 1728.) iron, not cuff or sleeve, (407, S. S., 1814.) 25 sleeve, of shell, (486, S. S., 4346.) 25 vegetable ivory, (407, S. S., 1319.) 25 " Button-stuff," so called, W. or wstd., fit for other uses, dtbl. as wins, or wstds., (S. S., 3878.) Button-stuffs, what are {see S. S., 4394.) Butts and hinges, cast or wrought iron, or steel, (164.) 23^ cts. per lb. other metal, (216.) 45 CABINET FURNITURE, wooden, in piece or rough, and not finished, (229.) 30 Cabinet ware and house furniture, wooden, fin- ished, (230.) 35 woods, all unmfd., (818.) Free. Cabinets of coins, medals, and all other collec- tions of antiquities,* (669.) Free. Cabinets, specimens impt. for, {see "Specimens.") Cable chains and anchors, broken, rusty, or old, unfit for use, dtbl. as scrap-iron, but not if fit for use as such by repairs, (S. S.,365.) Cable-cores, telegraphic-, copper and gutta per- cha, (216, 824, S. S., 3008.) 45 Cables or cable chains of iron or steel, (171.) of not less than % inch diameter. 1% ct. per lb. of less than % inch diameter.f 2 cts. per lb. or cordage, tarred, (344.) 3 cts. per lb. Cable, telegraph-, old, of copper wire and gutta percha, not free, (S. S., 3573.) telegraph-, of copper wire, (216, 824, S. S., 3008.) 45 of iron, or iron ch. val., (216, S. S., 1677.) 45 Cacao, " Cocoa," which see. Cachous, aromatic, (99.) 50 Cadmium, (607.) Free. Caen-cliff building stone, dtbl, under 487. (S. S,, 5452.) Cajeput, oil of, (562.) Free. Calamine, (608.) Free. Calamus-root, cr. dr., (636, S. S., 1279.) Free. notcr.,(94.) 10 Calcined magnesia. (61.) 10 cts. per lb. Calf hair, fabrics wholly or ptly, of, dtbl. as woollens, (See T. D.. 34, and notes to 362.) skins, tanned, or tanned and dressed, (461.) 20 Calices of paste, parts of artfl. fls., (429, S. S., 4769.) 50 Per ct. Calisaya bark, cr., (636.) Free. not cr., (94.) 10 Calomel, (93.) 25 Cambrics, as cotton cloths. Camel's hair, cleaned or uncleaned, but not mfd,, (717, S.S., 2429.) Free. fabrics, as " Worsteds," which see, (S. S., 1992.) noils, (717, S. S.,2447.) Free. pencils, (447.) 30 mounted with tin and having wood handles, (447, S. S., 3794.) 30 shawls, (367, S. S., 1535.) 45 cts. per lb. and 40 Cameos, set, (459.) 25 not set, (480.) 10 in frames, (837 &., T. R., p. 559.) 20 imitations of, set, (480.) 25 imitations of, not set, (420.) 10 Camera tubes and cameras, brass and glass, as mfs. of glass, -f + +, under (143,822, Oct. 17, 1864. Bost.) Camomile flowers, cr., (636.) Free. not cr., (94.) 10 oil, (566.) Free. Camphor, cr., (523.) Free. refined, (15.) 5 cts. per lb. wood, unmfd., in sticks of 12 feet long by from 8 to 12 inches thick, (818, S. S., 5271.) Free. Camwood, cr. or in sticks, (636.) Free. not cr., (94.) 10 Canada, cod-liver oil from, dtbl. , (see S. S., 3433, 3611.) teams, wagons, etc., from, for temporary pps. (see rules, S. S., 4314.) Canary seed, (760.) Free. weed, as archill, (550,) Free Candle-nuts, (837 a., S. S., 1958.) * 10 Candles and tapers of all kinds, + +, (408.) 20 Candles, compound carbon, of brass, charcoal and chalk, for electric lights, (216, 823, S. S., 4815.) 45 Candlesticks, according to material Candy, {see " Confectionery.'') Canella alba bark, cr., (636) Free. not cr., (94,) 10 Canes in the rough, or no further mfd. than cut into lengths for umbrella, parasol, or sun- shade sticks or walking canes, (812.) Free. for walking, finished, (409.) 35 unfinished. (409.) 20 finished, excepting heads, (409, S. S., 4505.) 35 supplied with smokingpipes, (476 a., S. S., 3692.) 70 Cannel coal, (417 a., S. S., 787.) 75 cts. per ton. Cannetille, (401.) 25 Cannon, (202.) 25 Cans, fish, {see "Fish-cans.") Cantharides, (636.) Free. prepared, (93.) 25 Canton crapes, as mfs. of silk, + + +, (383.) 50 flannels, as cotton cloths. Canvas, floor-cloth-, (339.) 40 for sails, (348.) 30 for padding,]: (334.) 35 Caoutchouc, cr., (724.) Free. * See note to " Anticjuities," ante, p. 4. + The special provision under the former laws for "iron cables or cable-chains," (Ft. I., 1017,) enacted "that no chains made of wire or rods of a diameter less than one-half of an inch shall be considered a chain cable." t See definition of "burlaps," (S. S., 3481.) Under the former laws the provision for burlaps, (Ft. I. 963,) embraced the words "and like manufactures of flax, jute or hemp" etc., which covered some goods called " paddings." But these words do not appear in the new law, and therefore the provisions for "paddings " in 334 seems now to include all goods commercially known by that name. SCHEDULE OF DUTIES. 13 Per ct. Cape gum. cr., (636.) Free. not cr., (94.) Capers, (284.) Capes, (see " clothing.") Caps of like use with, or substitutes for hats, dtbl. under 400, pay the same duty as such hats, braids, plaits, flats, laces, trimmings, tissues, willow sheets, and squares, used for making or ornamenting the same, (448.) other of cotton cloth or cloth of which C. is ch. val., (324 a.) wholly of cotton, made on knitting machines or frames, (322.) flax ch. val., (336.) linen, other than flax, (334.) embroidered, (337.) silk or S. ch. val., (383.) wool-knit, as woollen knit goods under 363, wool, other than knit, (366.) 40 cts. per lb. and Capsules, Learned's charcoal, (99.) other proprietary or patent, (99.) Carabines or carbines, (202.) Caraway, oil of, (563.) Free, seed, cr., (636.) Free, not cr., (94.) Carbolic acid, as a disinfectant, (837 &., S. S., 471.) for chem. or mfg. pps., (594.) Free, crystals, in bulk, (594, S. S., 4851.) Free, dry or other, med., (594.) Free, liquid, (594.) Free. Carbolized cottons, (93, S. S., 4987.) ligature, silk, (93, S. S., 4987.) sheep wash, (737 b., S. S., 2426.) Carbon, animal-, cr., fit for fertilizing only, (504.) Free, as bone black, (88.) bisulphate and bisulphide of, or. drug, (636.) Free, candles, compound, for electric lights, part met. (216, S. S., 4815.) pure, (837 b.) Carbonate of ammonia, (36.) baryta, (603.) Free, iron, (837 b.) magnesia, med., (60.) 5 cts. per lb. native mineral or magnesite, (620.) Free, potash, cr., (63.) soda, (92.) Carboys, American, reimpt., (sce"American mfs.") foreign, glass covered or not, (133.) 1 ct. per lb. filled, + + -f, pay in addition to duty on con- tents, (133.) Carbuncles, not set, (480.) set, (459.) Carcasses, fresh, mutton, poultry, or other, -f + +, (837 a., S. S., 2325.) Cardamom seed, cr., (636.) Free. not cr., (94.) Card-board screens or fans, with printed floral designs, (428, S. S., 5569.) Card-cases, and aU similar articles, by whatever name known, + + -f , (410.) Card-clothing, mfd. from tempered steel-wire, (411.) 45 cts. per sq. ft. 25 Per ct. Card-clothing, all other, (411.) 25 cts. per sq. ft. Cardigan jackets, cuffs, etc., dtbl. under 363 as woollen knit goods or goods made on knit- ting frames, {see " Woollens.") Carding machinery, chiefly of metal, (216, S. S., 1136.) Cards, blank, as mfs. of paper, (388.) business, (384, S. S., 3941.) playing-, (478.) partially mfd., (478, S. S., 3270.) printed picture-, (384, S. S., 4719.) printed, (384, S. S., 4719.) wool or cotton, with steel teeth, as mfs. of steel, -f + -f , (216.) same with iron teeth, as mfs. of iron, + -f- -f, (216.) Carlsbaden salts, (92, S. S., 2817.) Carmine, water color, (87.) lake, dry or liquid, (87.) Carnelian rings, (459, May 15, 1866, D. & 0., March 29, 1871, N. Y.) stones, (480.) Carpets, and carpetings, " Angola," so-called, two-ply ingrain, of wool,. grass, and cotton, (375, S. S., 1463.) 8 cts. per sq. yd. and Aubusson, (369.) 45 cts. per sq. yd. and Axminster, (369.) 45 cts. per sq. yd. and Baize, or Bockings, (376.) 15 cts. per sq. yd. and Brussels, real, (371.) 30 cts. per sq. yd. and tapestry, (373.) 20 cts per sq. yd. and Carpets woven whole for rooms,* (369.) 45 cts. per sq. yd. and Chenille, (369.) 45 cts. per sq. yd and " Cork," so-called.t (422.) Cotton, wholly or in part, -f -f -f, (378 a.) Druggets, (376.) 15 cts. per sq. yd. and Felt, (378 a., S. S., 1011.) Flax, wholly or in part, + + +, (378 a.) Floor-matting and floor-mats, exclusively of vegetable substances, (432.) French moquette, (369, S. S., 2638.) 45 cts. per sq. yd. and Hassocks, all that are not portions of carpets or carpetings, (378 c.) Hemp, (377.) 6 cts. per sq. yd. Ingrain, treble, (374.) 12 cts. per sq. yd. and two-ply, (375.) 8 cts. per sq. yd. and Jute, (377.) 6 cts. per sq. yd. Madras of jute, made on Jacquard machine, (377, S. S., 4861.) 6 cts. per sq. yd. Mats, all that are not portions of carpets or car- petings. or not exclusively of vegetable mate- rial, (378 c.) Not otherwise specified in the tariff act of 1883, (378 a.) Patent velvet, (372.) 25 cts. per sq. yd. and Plush, plainly woven in one color, without fig- ure, and not requiring the use of Jacquard machine, (378 a., S. S., 4720.) Portions of carpets or carpetings, including bedsides, covers, hassocks. 45 15 25 100 100 25 25 45 45 25 25 25 25 10 30 * This includes so-called "Turkish rugs " of sufficient size to cover an ordinary room and to supersede the use of carpets, (S. S., 2577.) But other Turkey woollen rugs were held dtbl. as rugs, at 45 per cent., (S. S., ;. 2836.) t Held not to be carpeting, within the meaning of the provision for " carpets of flax or other material not otherwise specified," but a mf. of cork, (S. S., 1436.) 14 SCHEDULE OF DUTIES. Per ct. Carpets, and carpetings {continued) : mats, rugs, screens, and other, pay same rates as carpets and carpetings of like character and de- scription, (378 b., S. S., 3390.) rugs not portions of carpets or carpetings, and not of sufficient size to cover an ordinary room, (378 c.) 40 samples of carpeting, when dtbl., (S. S., 2640.) Saxony, (370.) 45 cts per sq. yd. and 30 Screens, all that are not portions of carpets or carpetings, (378 c.) 40 " Slipper carpetings," wstd. for mf. of shoes and slippers, dtbl. as mfs.of wstd. under 363. (S.S., 2452.) Tapestry Brussels, (373.) 20 cts. per sq. yd. and 30 Tapestry velvet, (372.) 25 cts. per sq. yd. and 30 Three-ply, (374.) 12 cts. per sq. yd. and 30 Tournay velvet, (370.) 45 cts.per sq. yd. and 30 Velvet, patent tapestry, printed on the warp or otherwise, (372.) 25 cts. per. sq. yd. and 30 Tournay, (370 ) 45 cts. per sq. yd. and 30 Venetian, wstd. chain, (374.) 12 cts. per sq. yd. and 30 yarn, (375.) 8 cts. per sq. yd. and 30 Wilton, (370.) 45 cts. per sq. yd. and 30 Wool, plainly woven in one color and part plush, (378 a.) 40 wholly or in part of, + + +, (378 a.) 40 Worsted chain Venetian, (374.) 12 cts. per sq. yd. and 30 Woven whole for rooms,* (364.) 45 cts. per sq. yd. and 30 Yarn, Venetian, (375.) 8 cts. per. sq. yd. and 30 Carpet wools. (See '* Wools.") Yarn. (See " Wools " and " Yams.") Carriages and parts of carriages, + + -\-, (412.) 35 Carriage furniture and hardware, of all kinds, + + -f, including plated and japanned, (415.) 35 Cars, railroad, American built, repairs to, in a foreign country. (2040, S. S., 385.) 50 Canadian or American, used only in through traffic between Canada and U. S., repairs to, and refurnishing of, (S, S., 5093.) Free. Cartridge cases, met. ch. val., (216, S. S., 3552.) 45 other, (474, S. S., 3552.) 40 Cartridge shells, or "central fire cases," brass ch. val., (216 S.S., 3846.) 45 Cartridges, met., loaded, copper ch. val., (216, S. S., 3622.) 45 bulleted, as percussion caps, (474, S. S., 1591.) 40 Car-truck channels, iron or steel, (178.) li^ct. per lb. Carui, or caraway oil and seed. (-See "Cara- way.") Carvers, (197.) 35 Cascarilla bark, cr., (636.) Free. not cr.. (94.) 10 Cases, card-, (410.) 35 packing-, of wood, empty, + + +, (231.) 30 Cashmere shawls, (367.) 45 cts. per lb. and 40 Casks, American. (See " American.") foreign, of wood, empty, (231.) 30 Cassava or Casjjada, (800.) Free 25 20 Per ct .Cassia, cassia buds, and cassia vera, ungrd., (524.) Free, ground, (96.) 5 cts, per lb. oil, (564.) Free, saigon, (524, S. S., 4039.) Free. Cassocks, dtbl. according to mat., (S. S., 4435 ) when regarded as regali.i, (S. S., 3850.) Castana, or castanea nuts, as nuts, -h + -t-, (305.) 2 cts. per lb. Castanets, (469, S. S.,2510.) Caster, or cruet-stands, according to material, (May 19, 1859, Boston.) Casters, or cruets, not in the stands, cut or orna- mented, (135.) The same, plain, not cut, (134.) Casters, furniture, according to material. Castile soap, (8.) Castings, of iron, 4- -f +, (157.) V4 ct. per lb. of malleable iron, -t- + -f , (161.) 2 cts. per lb. of steel. (See " Steel.") Cast-iron pipe, all kinds, (156.) 1 ct. per lb. vessels, plates, stove-plates, andirons, sadirons, and tailors' and hatters' irons, (157.) 1% ct. per lb. Castor, or castoreum, (670.) Free, beans, or seeds, (16.) 50 cts. per bush, of 50 lbs. oil, (17.) 80 cts. per gal. Hawaiian, (Ft. I., 2374.) Free. Casts, of bronze, alabaster, marble, or plaster of Paris, specially Impt. (See " Academies " and "Societies.") Catechu, or cutch, (531.) Free. Catgut ligatures, for surgical uses, (93, S. S.,4987.) strings, and others of like mat., all excepting those for musical instruments, (488.) strings, or gut cord, for musical instruments, (671.) Free, unmfd., (672.) Free. Catsup, (284.) Cattle, as " animals, living," (252.) domestic, inspection for exp., (S. S., 4462.) live, restrictions on exp. of, (S. S., 3867). neat, and hides of, provisions as to prohibition of impt. of, (842.) Cauliflowers in salt, or brine, (286, S. S., 5098.) Caustic potash. (63.) soda, (74.) 1 ct. per lb. adulterated, (74, S. S., 4118.) 1 ct. per lb. in solution, (74, 822, S. S., 4066.) 1 ct. per lb. Cavalry trumpets and bugles, (469, S. S., 5217.) Caviare (fish eggs), in cans, (283, S. S., 2372.) Cayenne pepper, grd. or pulv., (96.) 5 cts. per lb. unground, (584.) Free. Cedar bark, mfs. of, (837 b., S. S., 5469.) wood, mfs. of, (232.) unmfd., (818.) Free, sawdust of, (837 a., S. S., 4899.) Celery seed, (465, S. S., 1903.) Cement, Roman, Portland, and all others, (44.) Cerates, med. prep., + + +, (93.) "Ceresia," or fossil wax, (2, 822, S S., 2703.) Ceruleine, as a coal-tar dye similitude, (82, 822, S. S,5113.) Chain or chains of all kinds, made of iron or steel, including iron and steel cables and 25 25 * This includes so-called " Turkish rugs" of sufficient size to cover an ordinary room and to supersede the use of carpets, (S. S., 2577.) But other Turkey woollen rugs were held dtbl. as rugs, at 45 per cent, (S. S., 2836.) SCHEDULE OF DUTIES. 15 Per ct, cable-chains * and saddlery, harness, and coach-chains, but not including such as are jewelry, or gilt or plated, (171.) Chain or chains, all not under % inch diameter, 1% ct. per lb. all under % and not under % inch, 2 cts. per lb. all under % of an inch, 2^ cts. per lb. jewelry, real or mock, (459.) saddlery-, harness-, and coach-, other than iron or steel, (415.) gilt or plated, other than above, (210.) metal, all other than above, (216.) gutta-percha, if not jewelry, (441.) human hair, or same ch. val., (442.) others according to material. Chairs, for house or cabinet furniture, finished, (230.) in piece or rough, (229.) lawn or garden, of cast-iron, galvanized, (216.) not galvanized or coated, (157.) \\i ci. per lb. of metals other than plain cast-iron, (216.) but none made of iron or steel wire, or of which either is the comp. part of ch. val. (galvanized or ungalvanized,) can be entered at a lower rate of duty than the wire of which they are made, (182, d. & e.) Chalk, billiard, Fi-ench, precipitated, prepared,! and red, (46.) preparations, all -f -f +, (46.) unmfd. (611.) Free. Chamberg Blanch, (383.) Chamois skins, (461.) Chamomile flowers, same as camomile. Champagne bottles, plain, filled, (310.) 3 cts. each in addition to duty on contents, wines. (See " Wines.") Chandeliers, according to materials. Channels, car-truck-, and other, of iron or steel, (178.) l^ct. perlb. Chappatote, or Mexican asphalt, (643, S. S., 4867.) Free. Charcoal, (525.) Free, capsules, proprietary, (99.) Charges, dutiable, former provisions for repealed, (847-8.) Charms, if jewelry, (459.) if toys, (425, S. S., 3208.) Charts, printed, (384.) for United States, or Congressional library, (see "Books," etc.) specially imported for schools, etc., (see " Acad- emies" and "Societies.") Chatelains, metal attachments to ladies' belts, for carrying parasols, etc., dtbl. as jewelry, (459, S. S., 1624.) Checks, cotton, as "Cotton cloth." flax, as mfs. of flax, + + +, (336, 824.) hemp, (334 or 350.) Cheese, (256.) 4 cts. per lb. grated, (256, S. S. 1727.) 4 cts. per lb. 25 Per ct. Cheese, if In glass bottles, the same are dtbl. as such,(S. S., 1727.) box hoops and materials, (233, S. S., 2307.) Chemical apparatus, of platinum, (763.) Free, compounds, -|- + -t-, (92.) glassware, (143.) preparations, used chiefly In medicines, (93, T. R.,p. 575.) pps., acids used for, (594.) Free, salts, + + +, (92.) Chenille cords, cotton, (324 a.) or trimmings, silk, (383.) trimmings, cotton, (325.) Cheroots, (245.) $2.50 per lb. and also, internal revenue tax, (862 and Pt. I., 2093.) $3 per M. Cherries, in natural condition or dried, (704.) Free. Cherry juice. (301, S. S., 3672, 5326,t) Chessmen and chessballs, bone or ivory, (424.) wood, (424, 822.) Chest handles, according to materials. Chestnuts, (305.) 2 cts. per lb. extract of, a dye, (84, S. S., 3412.) flour, as starch, (269, S. S., 3385.) 2]4 cts. per lb. Chewing tobacco. {See " Tobacco.") ' Chian turpentine, cr., (636, S. S., 5114.) Free. med. prep., (93, S.S., 4701.) Chia seed, cr., (636.) Free. not cr., (94.) Chicle, gum, cr., (636.) Free. not cr., (94.) Chicory paste, (288, S. S., 1509.) 2 cts. per lb, root, ground or unground, burnt or prepared, (288, S. S., 1334. 2263.) 2 cts. per lb. Chief value, meaning of, in tariff laws, (S. S., 5207.) Children's bonnets, cloaks, etc.hats, hoods, dress- goods and toys, {see "Bonnets," "Cloaks," "Hats," " Woollens," and "Toys.") rattles, (425.) Chili peppers, ground or powdered, (%.) 5 cts. per lb. unground, (584.) Free. Chimney or mantel-pieces, marble, (468.) slate, (131) China-clay, (986.) $3 per ton. Same, prepared by kiln-drying for clearing wines, (837 b, Oct. 17, 1879. Toledo.) China figures, small, with rounded and loaded base, toys, (425, S. S., 4384.) small, of children in recumbent positions, toys, (425, S. S., 4988.) small, human, for children's, playthings, dolls, (425, S. S., 4231.) grass, mfs. of, + + +, (351) noils of, (351, S. S., 3470.) thread, (351, S. S., 3621.) yarn, (351, S. S., 2133.) 50 * The special provision under the late law for " cables and cable-chains " enacted " that no chains made of wire or rods of a diameter less than one-half of one inch shall be considered a chain-cable." (Pt. I., 1017.) t A so-called "prepared chalk," but really a very fine quality of whiting for gilders' use, and invoiced as " Red Cross Cliffstone Paris White." was held to be dutiable as whiting or Paris white. (S. S., 5374.) t In a later ruling (S. S.,5398,) the department held " that the principle of the decision, 5326, applied only to such articles as a^e of a standard entitling them to recognition, commercially as fruit juices," about 20 per cent, of alcohol, or 40 per cent, of proof spirits being reported as the quantity necessary in the manufacture of fruit juice, an importation containing 45 per cent, of alcohol was classified a compound of distilled spirits, at $2 per proof gallon. 16 SCHEDULE OF DUTIES. Per ct. by hand of professional China, paintings on artist, (470 a., S. S., 3588.) photograph portraits on, colored by artist by hand, (125, S. S., 3494.) porcelain roses and globes decorated for use in jewelry, (125, S. S., 4971.) China-root, cr,, (636.) Free, not cr., (94.) stone, as China-clay, (986, S. S., 5367.) $3 per ton. Chinaware, fire-proof, not plain white, and ptly. brown glazed, (125, S. S., 5035.) ware, painted, printed, gilded, or otherwise decorated or ornamented in any manner, in- cluding plaques, ornaments, charms, vases, and statuettes, (125.) plain white, (126.) Chinchards, (or chinches,) in oil, as sardines, (S. S., 1382.) Chincona or cinchona bark, (521.) Free, root, cr., (636.) Free, not cr., (94.) Chinese blue, (479.) medicine cases, how classified, (S. S., 4616.) or Japan wax, (592, S. S., 2225.) Free, peanut oil, (92.) ¥m%: . wine, as dist. sp., (S. S., 1987.) " Chinoidine,'.' (93, S. S., 2603.) Chinotti, Eve's apples, as confectionery. Chip bonnets, hats and hoods, (400.) braids and trimmings for, (448.) Chisels, mfs. of steel, + + +, (216.) Chloral hydrate, (93, S. S., 1962.) Chlorate of barytes, (92, S. S., 2117 ) of potash, (64.) 3 cts. per lb. of soda, (93, S. S., 4109.) Chlorbarium, or chloride of barium, a salt, ba- rium and chlorine, (92, S. S., 763.) Chloride of lime, (618.) Free. of zinc, (93.) Chlorkalium, as dung-salts, (which see ) Chloroform, (104.) 50 cts. per lb. Chlorometers, glass, as mfs. of glass, (143.) Chloral hydrate, (93, S. S., 698.) Chlorure d'oxide de sodium or liquor disinfec- tante de Labarraque, chem. pr., (92, March 3, 1865, N. Y.) Chocolate, (291.) 2 cts. per lb. cakes, fancy, styled "bon-bon" or chocolate sweetmeats, (291, S. S., 3569.) 2 cts. per lb. Chocolate caramels, sold by the lb. and valued at not over 30 cts. per lb., (243.) 10 cts. per lb. valued at over 30 cts., or sold by the box, package, or otherwise than by the lb., (244.) Chondrometers, (216.) Chromate of iron, (214.) lead, chrome-yellow, (87.) potash, (48.) Chrome-yellow, (87.) Chromic acid, (47 )' ore, (214.) Chromographs, a composition in zinc frames, (216, 822, S. S., 4442.) 30 55 is- 25 25 3 Cts. per lb. Per ct. ChromoS and chromo-lithographs, (384, S. S., 4719.) 25 Chronometer cases, rosewood, or mahogany, empty, (232, Aug. 3, 1858, N. Y.) 35 Chronometers, box, or ships', and parts thereof, (413.) 10 Chrysamic acid, (837 6., S. S., 5147.) 20 Chrysoidine, as a coal-tar color, (82, S. S., 3927.) 35 Chrysolite, crude min., (215.) 20 Church bells, (216.) 45 lamps, ceremonial, but stationary, are not rega- lia. (S. S., 4312.) vestments. {See S. S., 1141.) Churches, regalia, gems, statues, statuary, and specimens of sculpture, sp. impt. in good faith for the use of, (771.) Free. Cicuta conium, or hemlock bark, extract of, (20.) seed and leaf, cr., (636.) Free, not cr., (94.) Cider, (301.) Cigar cases, finished or unfinished, (476 a., S. S., 2667.) holders, (476 a.) lights, "Special Safety," smokers' articles, (476 a., S. S., 1924.) lighters, mechanical, as smokers' articles, (476 a., S. S., 3067.) Cigarette-holders, (476 a.) papers, cut or prep, for use, (476 a,, S. S., 1732.) papers, in sheets and reams, (392, S. S., 1799.) Cigarettes, asthma-, (93, S. S., 1646.) med., not proprietary, (93.) proprietary, (99, S. S., 3080.) stamping of, (Pt. I., 2283. S. S., 3939.) stamps, how cancelled, (S. S., 4120.) Cigars, cigarettes, and cheroots, of all kinds,* paper cigars and cigarettes, including wrap- pers, subject to same duties as cigars, (245.) $2.50 per lb., and also, internal revenue tax, as follows : cigars and cheroots, (862. 2093.) $3 per M. cigarettes weighing over 3 lbs. per 1000. (864, 2093.) $3 per M. same, weighing not over 3 lbs. per 1000, (863, 2093.) 50 cts. per M. Cigar stands, and smokers' tables,t (476 a.) 70 Cinchona root, cr. dr., (636.) Free. other than crude, (94.) • 10 Cinchona or cinchonine bark, (521.) Free. Cinchona, muriate of, (93.) 25 Cinchonidia, (629.) Free. Cinnabar, artificial, mercurial prep., (93 ) 25 Cinnamon, and chips of, unground, (526.) Free, ground or powdered, (96.) 5 cts. per lb. oil of, (564.) Free. Citrate of lime, (617.) Free, magnesia, (93.) 25 soda, (93.) 25 Citric acid, (13.) 10 cts. per lb. Citron in its natural condition, (704.) Free, preserved in sugar, (302, Sept. 26, 1860, N. Y.) 36 oil of, or of lemon or cedrat, (565, 574.) Free. Citronella oil, (567.) Free. 25 < * Cheroots and cigarettes must be imported (the same as cigars), in quantities not less than 3000, and packed in boxes as prescribed in the case of cigars; but in no case over 500 in a single box, (1838, 2015, 2016, t Decisions 2746 and 4559 held these articles under former laws to be dutiable according to material, and not as " smokers articles." But the provisions of the new act are more comprehensive, covering all " smokers' articles whatsofver, not specially enumerated or provided for in this act." Under this provision the deci- sions cited seem to me no longer to apply —Editor. SCHEDULE OF DUTIES. 17 Per ct. Civet, crude, (507.) Free. oil of, (568.) Free. Clapboards, rough-hewn or sawed only, pine or spruce, per 1000 pieces of 4 ft. long, or 4000 lineal ft., (S. S., 1265.) viz. : pine, (227.) 82. spruce, (228.) 51.50. all other, rough-hewn or sawed only, (222.) 20 when planed or finished, all the above are sub- ject to the add. duty prescribed for planed or finished lumber, to wit: for each side panled or finished, (219.) 50 cts. per 1000 feet, board measure, planed on one side and tongued and grooved, (220.) $1 per 100 feet, board measure, planed on two sides and tongued and grooved, (221.) $1.50 per 1000 feet, board measure. Clasps, gilt or plated, if not jewelry, (210.) 35 of other metals, and not Jewelry, (216). 45 of all kinds, if jewelry, (459.) 25 Clay, china or kaoline, (98 6., May 5, 1863, Phila., also S. S., 620, 1494.) $3 per ton, the same, prepared by kiln-drying for clearing wines, (837 b, Oct. 17, 1874. Toledo.) 20 all other, wrought or mfd., + + -\-, (98 a., July 9, 1863, Boston.) $3 per ton. the same, unwrought or unmfd., + -f -f, (97.) $1.50 per ton. Clay pipes, common, (477.) 35 Claystone, (215, S. S., 1055.) 20 Cliffstone, unmfd., (611.) Free. Clippings of any kind, fit only for making paper, (754 a.) Free. of brass, (187.) 1^ ct. per lb. of Dutch metal, (187.) 1^ ct. per lb. from new copper, (186 6,) 3 cts. per lb. Cloaks and capes. {See " Clothing.") Cloak pins, gilt or plated, and not jewelry, (210.) 85 of other metals, and not jewelry, (216.) 45 ofallkinds, if jewelry, (459.) 25 Clock cases, of marble, (414, S. S., 935.) 80 Same, if metal comp. ch. val., (414.) 30 Clocks and parts thereof, (414, S. S., 935.) 80 side ornaments for, as va.ses, candelabras, etc.» are not " parts of clocks," (S. S., 1487.) Clock-spring-steel in sheets, as steel in sheets polished, under 177 c. Cloisonne, enamelled vases, Japanese. (See "Ja- panese.") Cloth , bamboo-, (233 or 351. 822.) 35 bolting-, (657.) Free. bookbinders'-, cotton, (324,) 35 button-, mohair or other mfs. of cloth, fit exclu- sively for buttons, (382.) 10 emery, cotton, (324, 822.) 35 India-rubber-, with linen or cotton foundations, (453, S. S., 1299.) 30 Oil-, all except silk, (340.) 40 Per ct. Cloth, silk oil-, S. ch. val., (383.) 50 waterproof-, -f + -f-, (340.) 40 woollen. (See " Woollens.") Clothing, to wit. : capes, cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and children's apparel, and goods of similar de- scription, or used for like pps., wholly orptly. of wool, worsted, or animal hair, excepting knit goods, (367.) 45 cts. per lb. and 40 cotton, ready-made, except knit-goods, (324 a.) 35 linen, ready-made, (336.) 40 silk, ready-made, (383.) 50 wool, etc.,* ready-made, all -I- -I- -f , composed wholly or in part of wool, worsted, or animal hair, exc. knit-goods, (366.) 40 cts. per lb. and 35 of mixed mat. other than part wool, worsted, or hair, is dtbl. at the highest rate at which the component material of ch. val. is charge- able, (824.) Cloths, colored, for bookbinding, (324 a., 8. S., 686.) 35 Cloves and clove-stems, ground or powdered, (96.) 5 cts. per lb. unground, (527.) Free, oil of, (92.) 25 Cluney lace, (337.) 30 Coaches and parts of, + + +, (412.) 35 Coach furniture and hardware of all kinds, + -f +, (415.) 35 lace, according to component materials. Coal, anthracite, (673.) Free, bituminous,! per ton of 28 bush, of 80 lbs. each, (417 a.) 75 cts. per ton. cannel-, as bitvuninpus, (417 a., S. S., 787.) 75 cts. per ton. charcoal, (525.) Free. coke, (418.) 20 culm or slack coal, such as will pass through a half-inch screen, (416, S. S., 1215. 2363.) 30 cts. per ton. culm of, or slack-, rule as to screens for, (S. S., 3952.) dust, bituminous and anthracite, as culm, (416, S. S., 602, 667.) 30 Cts. per ton. hods, copper, as mfe, of copper, -f -f +, (216, 825.) 45 screenings, bituminous and anthracite, as culm, (417 a., S. S., 604, 667.) 30 cts. per ton. Coal stores of American vessels, not unloaded. (674.) Free. Coal-tar, crude, (80.) 20 colors, or dyes, by whatever name known, + + +, (82.) 35 preparations, all -j- -f -|-, that are not colors or dyes, (83.) 20 products, such as naphtha, benzine, benzole, dead-oil, and pitch, (81.) 20 • The editor, in a note on page 22 of his " Pocket Tariff," remarked that " as the paragraph (366.) in _Bchedule K,' for clothing ready-made, etc., is the only specific provision for ready-made clothing in the lew tariff act, it would seem to cover clothing of all kinds (not knit), and of whatever material." Literally or strictly con -trued, this, he still thinks, is clearly the oiily conclusion the language admits of. But it can- not have been the intention of Congress to introduce and apply the pound rates of duty to clothing of cot- ton, linen, silk, and other like materials, upon no other m/s, of which such a rate is, either in the old or the new act, applied, but must have been intended (although I do not think the phraseology expresses it) to embrace "clothing and wearing apparel," in the limiting words, "composed wholly or in part of wool," etc. I have, on mature consideration, classified clothing of other materials, accordingly, as mfs. of such materials, respectively, not otherwise provided for. t A arawback of 75 cts per ton is allowed on all imported bituminous coal used for fuel on steam-vessels engaged in coasting or foreign trade, the latter applicable to foreign as well as American vessels. (April 2^ 1883. Baltimore.) 18 SCHEDULE OF DUTIES. Coatings, linen, (334.) Coat linings, and goods of like description, ptly. of wool, wstd., or hair of the alpaca, goat, or other animals, (365 a.) valued at not over 20 cts. per sq. yd., (365 b.) 5 cts. per sq. yd. and valued over 20 cts., (365 c.) 7 cts. per sq. yd. and if wholly of wool, wstd. or hair, or of a mix- ture of them, all values, (365 d.) 9 cts. persq. yd. and But all such goods with selvedges made wholly or ptly. of other materials or with threads of other materials introduced to change classifi- cation, (365 e.) are dutiable at 9 cts. per sq. yd. and *A11 the above goods weighing over 4 oz. per sq. yd., (365/.) 35 cts. per lb. and Cobalt, oxide of, (50.) ores, (675.) Free. Cobaltum or cobalt crystals, (215, S. S., 2945, 3168.) Cobourgs, printed or ombre-striped, dtbl. as meri- nos, or woollen dress goods, (Sept. 21, 1857, Boston.) Cocculus indicus, (528.) Free. Cochineal, (508.) Free. lake, (87.) Cocoa, cr.. (676.) Free, prepared or mfd., (292.) 2 cts. per lb. fiber, leaves, and shells, (676.) Free, nuts, (746.) Free, nuts, oil of, (579.) Free, or coir-matting and mats, (432.) same, not exclusively vegetable, or with wool border, (378 c.) sweetmeats, as confectionery, (S. S.. 3569.) 2 cts. per lb. ^wine, when impt. formed, pps. exclusively, (93, T. R., p. 561.) Cocoons, silk, (785.) Free. Codfish, (see "Fish.") oil for tanners' use, (92.) Codeines, hemp, (350, S. S., 1358.) Cod-liver oil, brown or cr., (92.) med.prep., (93, S. S., 361i.) . med. prep., proprietary, (99.) Cod-sounds, (515.) Free. Codilla, or tow of hemp, (330.) $10 per ton. Coffee, in the berry,! (677, S. S., 2000.) Free. acorns, dandelion root, and all other articles used or intended to be used as coffee or as substitutes for, -j- -h +. (290.) 2 cts. per lb. ■ extract or preps, of, (837 6., T. R., p. 566.) mills, wood and iron, as mfs. of iron, -f -f- +, (216.) Cognac oil, or oenanthic ether, (113.) 84 per oz. • Coiled wire-rods, rivet-, screw-, nail-, and fence-, round, of iron or steel, not lighter than No. 5, w. g., valued at not over 3)^ cts. per lb. (180 a.) i«5 of a ct. per lb. Per ct. 35 35 40 40 40 20 25 20 40 20 45 Per ct. Coins, cabinets of, (669.) Free, gold and silver, and copper, (678.) Free, old foreign copper, in large quantities, for mfg. pps., as old copper, (186 b., S. S,, 1760.) 3 cts. per lb. Coir and coir-yarn, (679.) Free, floor matting and carpeting, (432.) same, not exclusively vegetable, or with wool border, (378 c.) Coke (418.) Colcothar, dry, oxide of iron,J as a paint, (87, S. S., 2961, 4914.) as a polishing powder, (479.) Cold cream, cosmetic, (99.) Colleges, impt. for, {see "Academies.") Collodion, fluid, (105, S. S., 5477.) 50 cts. per lb. rolled or in sheets, but not made up into articles, (105.) 60 cts. per lb. same, when in finished or ptly. finished ar- ticles, (105.) 60 cts. per lb. and Colocynth, coloquintida, or bitter apples, cr., (636.) Free, not cr., (94.) Cologne Avater, (100.) $2 per gal. and Colored glass in sheets for mf. of mock jewelry, (143, S. S., 3808.) window glass, dtbl. as window glass, (S. S., 4630.) Coloring for beer, (117, 822, S. S., 3732.) for brandy, (117.) Colors, alizarine, natural and artificial. (595.) Free, all coal-tar colors and dyes, by whatever name known and + 4- -f, (82.) aniline.g and aniline fat, all, (82, S. S., 2899.) and paints,!! including lakes, whether dry or mixed, or ground with water or oil, and + + +, (87.) barytes, all combinations of with acids or wa- ter, (87.) Berlin blue, (479.) black of bone, or ivory drop black, (88.) blanc fixe, (87.) Bremen blue, (87, S. S., 1705.) carmine lake, dry or liquid. (87.) Chinese blue, (4'^9.) Chrome yellow, or chromate of lead, (87.) cochineal, (508.) Free, cochineal lake, (87, T. R., p. 561.) drop black, (88, July 11, 1859, Boston.) Dutch pink, (87.) enamelled white, (87.) fig blue, (479.) Frankfort black, (479.) French green, dry or moist, (87.) Indian red, (87, S. S., 2132.) ivory drop black, (88.) king's yellow, (87.) Kremnitz white, as white lead, (55, 56.) 3 cts. per lb. lampblack, (87.) lead, red-, (58.) 3 cts. per lb. 25 45 25 25 * See note to " Dress Goods." t Not free in any other form than the natural berry, (S. S., 2000.) X See T. D., 30, for description. § Aniline colors for painters' use, composed of aniline and starch, to give body, held dutiable under 1350, Pt. I., as aniline colors, (S.S., 2781, 2811.) ■^ ^ ^. ^. , ,, ^ , II This includes all artists' colors put up in oil in small tubes, excepting white and red lead and oxyd of zinc, (S. S., 2299.) SCHEDULE OF DUTIES. 19 Per ct. Clolors {continued) ; lead, wliite-, dry, or in pulp, (55.) 3 ets. per lb. white-, ground or mixed in oil, (56.) 3 cts. per lb. lime-white, (87.) 25 litharge, (57.) 3 cts. per lb, mineral blue, dry or moist, (87.) 25 mineral green, dry or moist, (87.) 25 ochre and ochrey earths, dry, (89.) 14 ct. per lb. ochre and ochrey earths, ground in oil, (89.) 1/^ ct. per lb. oxide of cobalt, (50.) 20 of iron, (87, S. S., 1212, T. D., 30.) 25 of zinc, dry, (90, S. S., 1212.) 1% ct. per lb. ground in oil, (91.) 1% ct. per lb. Paris green, dry or moist, (87.) 25 white, dry, (45.) H ct. per lb. ground in oil, (45.) 1 ct. per lb. patent yellow, (87) 26 Prussian blue, dry or moist, (87, S. S., 1530.) 25 red lead, {see above, "lead.") satin white, (87.) 25 sienna and sienna earths, dry, (89.) J^ ct. per lb. sienna and sienna earths, ground in oil, (89.) 1]4 ct. per lb. Spanish brown, (87.) . 25 Tuscan red, as dry colcothar, (87, S. S., 1349.) 25 Turkey red, (87, S. S., 3500.) 25 ultramarine, (85.) 5 cts. per lb. umber and umber earths, dry, (89.) H ct. per lb. ground in oil, (89.) 1J4 ct. per lb. uranium, oxide of, (635.) Free. Vandyke brown, (87.) 25 Venetian red, (87, S. S., 1590, T. D., 30.) 25 verdigris, (635.) Free. vermilion, (87.) 25 wash blue, (479.) , 20 white lead, (see above, "lead," etc.) whiting, dry, (45.) % ct. per lb. ground in oil, (45.) 1 ct. per lb. wood lake, (87.) 25 zinc, oxide of, {see above, " oxide.") Color-stones, or " mvlUers," for levigating or pul- verizing inks and colors, (837 b., S. S., 5048.) 20 Colt's foot, cr. dr., (636.) Free. not cr., (94.) 10 Colza or cabbage-seed oil, commercially known as rape-seed oil, (28, S. S., 2604.) 10 cts. per gal. Columbo root, cr. (636.) Free. not cr., (94.) 10 Combination cards, paper and ribbon, paper ch. val., (388, S. S., 4767.) 15 S. ch. val., (383.) 50 Combs, all kinds for the hair, (419.) 30 curry, wood and iron, (216.) 45 machines for making, part steel, (216, Sept. 18, 1865, U. S. Consul, Liverpool.) 45 Comfits, sweetmeats, or fruits preserved in sugar, * spirits, sirup, or molasses, — + -F,(302.) 35 Comforters, worsted, frame made, as wrstd. knit goods. Communion service, sp. impt. for church, as re- galia, (771, S. S., 450.) Free. Compasses, mariners', (475.) 35 mathematical, or mechanics', (216.) 45 Per ct. Compasses, miniature, of metal and glass, (143, or216, S. S.,2005.) 45 " Composition pour blanchir," so-calied, (837 b., S. S., 4076.) 20 Compositions of glass or paste, not set, (420.) 10 same, set as jewellery, (459.) 25 same, in round or oval shapes, pierced, and not set, (396, S. S., 3135.) 50 Composition tops, for furniture, (484.) 35 Compounds or preparations, all of which dist. spts. is a compt. pt, of ch. val., dtbl. as dist. spts. under 312, (S. S., 4771, which see as to rule of value in Canada.) Concentrated melada, concrete, or concentrated molasses, testing by the polariscope not above 75 degrees, (236.) 1.40 ct. per lb. and for every additional degree, or fraction of a degree shown by such test, (236.) . iJo of a ct. per lb. add. Condensed milk, (276.) 20 Coney-plates, (435. S. S., 1556.) 30 Confectionery valued above 30 cts. per lb., or when sold by the box, package or otherwise than by the lb., (244.) 50 all other -f + -f, made wholly or in part of su- gar, and all sugars after being refiijed, when tinctured, colored, or in any way adulterated, and valued at not over 30 cts. per lb., (243.) 10 cts. per lb. sugar-candy, not colored, (242.) 5 cts. per lb. Congressional library, books, maps, and charts for the use of, (6c9.) Free. Conium cicuta, seed and leaf, cr., (636.) Free. not cr.. (94 ) 10 extract of bark of, (20.) 20 Conine or conicine, {see " Conium.") Conserve of roses, (302 a., S. S., 4339.) 35 Contracts, rights, and offences, under old law not affected under new, (857-60.) Contrayerv'a root, med. cr. (636.) Free. not cr. (94.) 10 Cooper, as ale, under 316. Copal gum, cr., (636.) Free. not cr., (94.) 10 Copper, acetate of, (92.) 25 all mfs.* articles and wares, wholly or ptly. of, + + +, (216, 824.) 45 alloys, all of which copper is a comp. mat. of ch. val., + -!- -f , (186 b.) 3 cts. per lb. bars, (186 c.) 4 cts. per lb. black or coarse, on all the fine copper contained therein, (186 6.) 3% cts. per lb. bolts, (216.) 45 bottoms, (186 d.) 35 braziers' , (186 d.) 35 cement, (186 5.) 3^ cts. per lb. Chili and other pigs, (186 c.) 4 cts. per lb. clippings from new copper, (186 b.) 3 cts. per lb. coarse, {see "black," above.) coins, (678.) Free, old foreign, in large quantities for mfg. ppwj., as old copper, (186 b., S. S., 7601.) 3 cts. per lb. old, not used as current money, (186 6., S. S., 3248.) 3 cts. per lb. composition metal, all of which copper is a • 186 c. clearly conflicts with this provision of 216; and 824 as clearly, in my opinion, places the duty ii [45 per cent. Therefore I insert the latter only.— Editor. 20 SCHEDULE OF DUTIES. Per ct. comp. mat. of ch. val., + + +, (186 b.) Sets, per lb. Copper, in forms not enumerated, and not mfd., (186 c.) 4 cts. per lb. ingots, (186 4 cts. per lb. in the form of ores, on all the fine copper in them, (186 a.) 23^ cts. per lb. in rolled plates, called brazier's copper, sheets, rods, pipes, and copper bottoms. (186 d.) 35 medals, (740.) Free. parts of cabinets, (669.) Free, nails, (216.) 45 old, fit only for re-mf , (186 6.) 3 cts, per lb. taken from the bottom of Am. vessels com- pelled by marine disaster to repair in foreign ports, (680.) Free. old or new, impt. for U. S. Mint, (681.) Free, ores, on all the fine copper in them, (186 a.) 2}4 cts. per lb. paste of sulphide of, (92.) pigs, Chili or other, (186 c.) 4 cts. per lb. pipes, (186 d.) plates, (186 c.) 4 cts. per lb. regulus of, on all the fine copper in it, (186 b.) Zli cts. per lb. rods, (186 d.) rolled plates, called brazier's copper, (186 d.) sheathing, or yellow-metal, not wholly of cop- per, nor wholly or in part of iron, ungalvan- ized, in sheets of 48 by 14 inches, and weigh- ing from 14 to 34 oz. per sq. ft., (194.) sheets, (186 d.) spikes, (216.) Bubacetate of, or verdigris, (635.) Free, sulphate of, or blue vitriol, (51.) 3 cts. per lb. sulphide of, (92.) wire, (216.) Copperas, green vitriol or sulphate of iron, (52.) ^ ct. per lb. Copybooks, with printed headings, as printed books or matter, (384, S. S., 3941.) Copying books, blank, for press copying, (385.) Coral, cut or mfd., (421, April 23, 1858, Boston.) jewelry, (459, S. S., 2556.) marine, unmfd., (682.) Free. Coraline, cr. or unmfd., (682, 825.) Free. Cordage or cables, Manila, untarred, (345.) Ili cts. per lb. all other, untarred, (346.) Z% cts. per lb. tarred, (344.) 3 cts. per lb. Cord, sash-, hemp, (350.) Cordials, spirituous, (313 ) 82 per pf gal. if in bottles, glass or other, the bottles pay an add. duty (310.) of 3 cts. each, med., not proprietary, (93.) proprietary, med. and other, (99.) Cording and sealing, {see S. S., 3092-3.) Cordonnet, of spun silk, for mf. of fringes, (383, Cordova wool. (See " Wool, class 3.") Cords, cotton, (324 a.) flax. (336.) linen, other than flax, (334, 350.) silk, (383.) wholly or in part wool, worsted, or animal hair, (368.) 30 cts, per lb., and 25 35 Cords, mixed, exc. when part W., wstd., or hair, pay the highest rate at which the comp, of ch, val. is chargeable, (823.) Cords and tassels, cotton, (325,) flax, (336,) linen, other than flax, (334,350.) silk, (383.) wholly or in part wool, worsted, or animal hair, 5^6^-) 30 cts. per lb. and mixed, pay as above stated in regard to cords. Coriander seed, cr., (636.) Free, not cr., (94.) Cork, bark or wood, unmfd,, (683.) Free. "Cork carpeting," so called, of thin cork, with a few threads of hemp pasted on one side, for strengthening, dtbl. as mfs. of cork, (422, S.S., 1436.) Corks and cork bark, mfd., (422.) Cork wood or bark, cut into small squares, (683, S, S.,1130,) Free, Corn, Indian, or maize, per bush, of 56 lbs,, (263, Pt. I., 1881,) 10 cts. per bush, meal, (265.) 10 cts, per bush, of 48 lbs. plasters, wool or other, proprietary, (99.) if not proprietary, (93.) starch residuum, dutiable as corn-meal, (265, S. g., 2700.) Cornelian, or carnelian, not set, (480,) rings, (459, S, S,, 803.) set, as jewelry, (459,) Cornets and completed indispensable parts, (469, S. S., 4453.) toy, (425.) Corporations, municipal or religious, works of an, impt. expressly for presentation to, (819 6.) Free. Corrosive sublimate, mercurial pr., (93.) Corrugated or crimped sheet-iron or steel, (153 b.) li% ct. per lb. Corsets, all, of whatever mat. composed, (324 b.) Corset wire. {See " Wire.") Corundum ore, (692, 825, S. S,, 1374.) Free, Cosmetics, all, proprietary and other, (99.) Costs and charges, no longer dutiable, (847-8,) Costumes-,* actors', arriving in the U, S., (815, S. S,, 4686, 4721.) Free, impt., to be used by schools, societies, etc., in representation of historical and other themes, are dutiable, (S. S., 2677, 3038.) Cot bottoms, linen, (334.) Coton azotique, or gun-cotton, (439.) value not over 20 cts. lb. 6 cts. per lb. over 20 cts. 10 cts. per lb. Cotton, raw, ginned or unginned, (684, Feb. 18,, 1865.) Free. Cotton, bagging for, and like mfs. -f 4- -f , suit- able to the uses for which cotton bagging is applied, of whatever material, (343.) val, not over 7 cts, per sq. yd. 1% ct, per lb. val, over 7 cts. 2 cts, per lb. and silk, hatters' plush of, (451.) and tinsel braids for hats, etc, (448, S. S., 3897.) bed-ticking, as other cotton cloth, bindings, (324 a.) braces, (324 a.) Per ct. 25 35 50 35 25 35^ * Free entry under 815, limited to those intended for the personal use of the party bringing them, (S. S., 4686.) SCHEDULE OF DUTIES. 21 Per ct. Cottonades, as other cotton cloth. Cotton, braids, (324 a.) 35 brilliants, as other cotton cloth, bruyere, for making flowers, (429 b., S. S., 5471,) 50 buckrams, so called, for bonnet-frames, (324, S. S., 3096.) 35 cambrics, as other cotton cloth. Canton-flanuels, as other cotton cloth, canvas, or penelopes, (324 a., S. S., 4377.) 35 caps, for use as hats or bonnets, or as substi- tutes therefor, (400.) 30 others as clothing, (324 a.) 35 carpets. (See " Carpets, etc.") cashmere, as other cotton cloth, clothing, (324 a.) 35 cloth, to wit: all woven fabrics of cotton in the piece, properly coming within the des- ignation of cloth, and bought and sold by lineal measurement, and the threads of which can be counted* (including jeans, denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuffs,and like goods, heretofore distinctively provided for) ; is dutiable according to the number of threads to the square inch {counting both warp and flUmg,) and cost per square yard, as follows: AU counting not over 100 threads: unbleached and uncolored, val. not over 8 cts. (319 a.) 2^ cts. per sq. yard, val. over 8 cts., (320 d. and/.) 40 bleached, val. not over 10 cts., (319 b.) 33^ cts. per sq. yard, val. over 10 cts., (320 e. and /.) 40 dyed, colored, stained, painted, or printed, val. not over 13 cts., (319 c.) 4J4 cts. per sq. yard, val. over 13 cts., (320/.) 40 AU counting over 100, and not over 200 threads : unbleached and uncolored, val. not over 8 cts., (320 a.) 3 cts. per sq. yd. val. over 8 cts.. (320 d. and /.) 40 bleached, val. not overlOcts.. (320 6.) 4 cts. per sq. yd. val. over 10 cts., (320 e. and/.) 40 dyed, colored, stained, painted, or printed, val. not over 13 cts., (320 c.) 5 cts. per sq. yd. val. over 13 cts., (320/) 40 All counting over 200 threads : unbleached and uncolored, val. not over 10 cts., (321 a.) 4 cts. per sq. yd. val. over 10 cts., (321 d. and /) 40 bleached, val. not over 12 cts., (321 6.) 5 cts. per sq. yd. val. over 12 cts., (321 e. and /) 40 dyed, colored, stained, painted, or printed, val. not over 15 cts., (321 c.) 6 cts. per sq. yd. val. over 15 cts., (321/.) 40 all not countable, + + +, excepting damasks, embroideries, and velvets, (324 a.) 35 cords, (324 a.) 35 with tassels attached, as trimmings, (325.) 40 Per ct. Cotton, crochet-, on spools, as spool-thread under 326, (S. S., 2540.) damask, (325.) 40 doylies, in the piece, as damask, (325.) 40 drawers, of woven cloth, (324 a.) 35 wholly cotton, shaped, fashioned, or nar- rowed wholly bv in part by knitting ma- chines or frames, or knit by hand, (323) 40 wholly cotton, made on knitting machines or frames, -f -F -I-. (322.) 35 duck, as cotton cloth, embossed, as cotton cloth, (S. S., 2598.) embroideries, (325.) 40 floss, as cotton thread. fringes, (325.) 40 fuse, mfd. for, and used by smokers, (476 a., S. S., 1778.) 70 galloons, (324 a.) 35 genappins, as cotton cloth. gimps, (324 a.) 35 gloves, (324 a.) 35 goring, (324 a.) 35 grenadines, as cotton cloth "hair-switches," so called, glazed cotton thread, or of colored cotton, as cotton thread, under 318, (S. S., 1039, 2824.) handkerchiefs, hemmed, (325.) 40 in the piece, as cotton cloth, (S. S., 2477.) hat-bodies, (449.) 35 hose and half-hose. {See, below, " Cotton stock- ings," etc.) insertings, (325.) 40 Italian cloth ims. as cotton cloth, (S. S., 1699.) Japanese cloths, as cotton cloth, lace fichus and collars, completed ready for wear, as clothing, (324 a., S. S., 5457.) 35 laces, (325.) 40 lace window curtains, (325.) 40 mfs., -I- -I- +, (324 a.) 35 mixed fabrics, cotton ch. val., not part W., wstd., or hair, at the highest rates of like fabrics wholly of cotton, (824.) part W., wstd., or animal hair, as like goods wholly of those substances, respectively. other than above, at the highest rates at which the component mat. of ch. val, is charge- able, (824.) moleskins, and repellant moleskins, (324 a., Aug. 12, 1857, Philadelphia.) 35 mulls, dtbl. under 324 a. 35 muslin skirtings and lappets, as cotton cloth, muslins, as cotton cloth. patterns of paper muslin (324 a., 8. S., 4071.) 35 piques, as cotton cloth, (S. S., 3697.) plush, (324.) 35 poplins, as cotton cloth, rags, for paper stock, (754 a.) Free, ribbons, for hat-bands, (325, S. S., 4573.) 40 satins, or satines, cotton ch. val., as cotton cloth. silk ch. val., (383.) 50 seed, (760.) Free. oil, 7^ lbs. to the gal., (27.) 25 cts. per gal. shirts, not woven or knit, (324 a.) 35 * "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 manufacturer and the purchaser, according to the number of threads to the square inch." (January 3, 1866, B. L. Luddiugton, U. S. Appraiser, N. Y.) And see, also, S. S., 2495, 3305, 3380, and 3697. 22 SCHEDULE or DUTIES. Per ct. Cotton, shirts, knit or woven. {See, below, " Cotton stockings," etc.) silesias, as cotton cloth, slippers, emb. with wstd., (366, S. S., 4164.) 40 cts. per lb. and 35 spool-thread, when on spools containing not over 100 yds. each, (326.) 7 cfs. per doz. spools. the same when on spools containing over 100 yds., is subject for every 100 yds., or fraction there- of, in excess of 100 yds., to an additional duty of 7 cts. per doz, spools, stockings, hose, half-hose, shirts, and drawers, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, wholly of cotton, or cotton ch. val., and no part wool, worsted, or hair, (323, 824.) 40 the same, and all other goods, all cotton, made on knitting machines or frames, and -i- +, (322.) 35 suspenders, (324 a.) 35 Swiss-muslins, dotted and figured, as embroid- eries, (325, S. S., 48G8.) 40 plain, (324 a., S. S., 2400.) 35 tarlatans, (324 a., S. S., 2268, 2298.) 35 thread on spools, {see above, " spool-thread.") thread,* yarn, warps, or warp-yarn, all, in what- ever form, except spool-thread, to wit: (318 a.) valued not over 25 cts. per lb., (318 b.) 10 cts. per lb. over 25 and not over 40 cts., (318 c.) 15 cts. per lb. over 40 and not over 50 cts., (318 d.) 2[) cts. per lb. over 50 and not over 60 cts.. (318 e.) 25 cts. per lb. over 60 and not over 70 cts., (318/.) 33 cts. per lb. over 70 and not over 80 cts., (318 g.) 38 cts. per lb. over 80 cts. and not over $1, (318 h.) 48 cts. per lb. over U, (318 i.) 50 ties or hoops for baling pps., of iron or steel, not thinner than No. 20 w. g., and finished, (155.) 35 ties or hoops, when not finished, those of iron are subject to hoop-iron rates, and J4 of a ct. per lb. in addition, towelling or towels, damask, (325.) 40 in the piece, if not damask, as cotton cloth, (S. S., 2291, 4035.) tracing cloth, (324 a., S. S., 3834.) 35 trimmings, (325.) 40 for hats, (325, S. S.. 4573.) 35 twills, as other cotton cloths, velvet, or velve- teens, (325.) 40 velvet binding, (325, Oct. 16, 1857, N. Y. and T. R., p. 589.) 40 velvet ribbons, (325.) 40 patterns and uppers for slippers, embroidered with silk, S. ch. val., (382, Aug. 24, 1857, N. Y.) 50 Per ct. Cotton velvet, embroidered with wrstd., as mfs. of wstd. under 362. vestings, as cotton cloth, warps or warp-yarn, (see above, "cotton thread, yarn," etc.) waste, all, (754.) Free, wearing apparel, not knit or made on frames, and + + +, (324 a.) 35 webbing, (324 a.) 35 yarn, {see above, "cotton thread," etc.) Coumarine. (837 &.,S.S., 4288.) 20 Countable cottons, {see S. S., 3380.) Counters, duty according to material. Counting-house boxes, paper, (390.) 35 Court-plaster, (93.) 25 Coverings of merchandise, to wit: packages, sacks, crates, boxes, or coverings of any kind, if they shall be of any material or form de- signed to evade duties thereon, or designed for use otherwise than in the bona fide trans- portation of goods to the United States, the same shall be subject to a duty upon the ac- tual value of the same (848.) of lOO Covers in book form, contg. samples of textile fabrics, dtbl., (S. S., 3781.) made of portions of carpets or carpetings, are subject to the rates of duty imposed on like carpets or carpetings, (378 b.) Cowhage or cowitch down, cr. (636.) Free. Cowhair, {see " Hair.") fabrics, as like mfs. of wstd. " Cowhides," so-called, used as whips, (837 b.) 20 Cowlick cloth, as mfs. of mohair, wstd., etc., under (363, June 5,1857, N. Y.) Cow- or kine-pox, (637.) Free. Cowrie gum, cr., (036.) Free. not cr., (94.) 10 Cowries, shells, unmfd., (809.) Free. Cracked rock plaster, (837 b., S. S., 2573.) 20 Crackers, fire-, of all kinds, (431.) 100 flour-, (837 6.) 20 Cranks, mill-, wrought-iron, (163.) 2 cts. per lb. Crapes. Albert, (383, S. S.,3630.) 50 silk and cotton, C. ch. val., (324 a.) 35 silk, or S. ch. val.. (383.) 50 Victoria, (324 a., S. S., 3630.) 35 Crape trimming, silk and cotton, S. ch. val., (383.) 50 silk and cotton, C. ch. val., (325.) 40 Crash, cotton, as cotton cloth. linen, (334.) 35 Cravats, as clothing, {see T, R., p. 564.) to wit : cotton, (324 a.) 35 silk, (383.) 50 wool, wstd., or mohair, (366.) 40 cts. per lb. and 3& Crayon pencils, so-called, being wood pencils filled with chalk or other like material, (473 a., S. S., 4265.) 50 cts. per gross and Crayon portraits, (470 a., 822, S. S., 3825.) 80 Crayons, (423.) 20 Crayons, definition of, (S. S., 4265.) Cream nuts, (746.) Free. Cream pink, dtbl. as ptly. refined argal, (31, S. S., 3214.) 4 cts. per lb. * Upon investigation it is found that the weight of cotton-thread varies from one to one and a half per ct., according to the condition of the atmosphere, and that no uniform invoice weight can be given of such thread shipyicd from Europe to this country. To asceitain the true weight on which duties should be levied in case of importation from Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight the amount noted in the invoice, allow not exceeding one per ct. for increase in weight caused by absorption of mois- ture on the voyage, provided there is no reason to suspect fraud or error in the invoice, (S.S., 2590.) SCHEDULE OF DUTIES. 23 Per Cream tartar,* (18.) 6 cts. per lb. Cremnitz or Kremnitz white, as ■white lead, dry, (55.) 3 cts. per lb. Creosote, (93, S. S,, 2587.) Crepe de chene, (oSS.) Cricket-sashes, of knit wool, dtbl. under 363, as knit goods, according to cost, (S.-S., 5449.) Crinoline cloth, (445.) steel, as crinoline steel wire, (S. S., 1007.) wire, {see " Wire.") Crochet- cotton, on spools, as spool-thread, (326, S. S., 2540.) needles, (206, S. S., 2693.) for machines, (206, S. S., 3434.) Crockery ware, brown, and common stoneware, (124.) decorated, or ornamented in any manner, (125.) plain white, (126.) all other composed of mineral or earthy sub- stances, + + +, (127.) Crocus colcottra, as colcothar, which see. Crosses and stoles embroidered, silk and metal, emb. S. ch. val., (383, S. S., 2851.) Crotou bark and seed, cr., (636.) Free. not cr., (94.) oil, (26.) 50 cts. per lb. Crucibles, black lead, (837 6.) earthen or fire-clay, (124, S. S., 3845.) sand, (124, S. S., 3845.) Cryolite or kryolite, (613.) Crystals, alum, (32.) brown, (82, S. S., 1035.) cobalt, (610, S. S., 3168.) glass for watches, (494.) glass, other, (495.) lees, (31.) soda, (72.) tin, (82.) watch, all, (494, S. S., 2807.) yellow, so styled, mfd. from naphthaline, as aniline dyes, (82. S. S., 523.) Cuban currency, peso and dollar identical, (S. S., 4395.) Cuban customs regulations, (S. S. , 4992,) Cubebs, cr., (636.) Free. not cr., (94.) Cubic niter or nitrate of soda, (630 ) Free. Cucumbers, in natural state or in salt or brine, (286.) Cudbear, (529.) Free. extract of, (84.) "Cudbear substitute," so-called, being aniline residuum, (837 b., S. S., 3721.) Cuff-buttons, {see " Buttons.") Cuffs, flax, (336.) Cuhn or slack coal, (416.) 30 cts. per ton, rule as to screens for, (S. S., 3952.) Cummin seed, cr., (636.) Free. not cr., (94.) Cupboard turns, according to material. Curb-chains, polished iron, as saddlery. " Curios," {see " Japanese cloisonne vases.") Curling stones or quoits, (685.) Free, Curls, human hair, (442.) Currants, Zante, or other, (293.) 1 ct. per lb. Free. 60 cts. per 100 lbs. Free. 4 cts. per lb. ]4 ct. per lb. Per ct. Currency, U. S. legal tender, quality of, (S. S., 3736.) Curriers' and cutting-knives, as mfs. of steel, -t- -h +, (216, March 30, 1865, Boston.) Curry and curry powders, (530.) Free. Curtains of linen cloth edged with lace, (334 S. S., 5322.) 35 Cushions, cane and linen stuffed with straw, with light woollen cover on one side, dtbl. as household furniture under 230, (S. S., 3514.) 35 Custom house fees, (S. S., 1373, 5560.) Cutch, (531.) Free. Cutlasses, as swords, (207.) 35 Cutlery, all kinds, but pen, pocket, and jack- knives, and razors, (197, Sept. 22, 1864, Cincin- nati ; S. S., 369.) 35 Cuttle-fish bone, (686.) Free. Cyanite cr kyanite, (616.") Free. Cymbals, musical insts., (1339, S. S., 3992.) 25 D. DAGGERS, as cutlery, (197.) Daguerreotype plates, (216.) Damage, allowance, examination of goods, (S. S., 3636, 3799.) on goods injured by fire, (S. S., 4167.) on oranges cast overboard during voyage, (S. S., 4581.) on sugars, (S. S., 4150.) protest, etc., not required, (S. S., 3551.) {see new regs., S. S., 3869.) none allowed on cigars on account of mold due to the damp condition in which they were shipped, and to the further dampness contracted in the vessel, and not on account of their becoming wet by sea-water, (S. S., 3134.) none allowed on coverings, (not dtbl.) of mer- chandise, (Aug. 1, 1871, Phila.) on apples in transit, allowed, (S. S., 4743.) on tin plates, allowance of, (S. S., 3510.) or partial loss from rust or discoloration, no al- lowance for, on iron or steel, or any mf. thereof, (184.) to fruit, special limitation of allowance for, un- der former laws, omitted in new. no allowance for breakage, leakage, or damage on wines, liquors, cordials, or dist. spts., (308/.) to goods on voyage of importation, (1889, Regs, pp. 219 to 226. S. S., 649, 650, 2270.) returns on sugar, {see S. S,,3820. 3S32.) Damaged goods, stencilling of, (S. S., 3456.) sugar, examination of, {see S. S.,3713.) see rules as to exportation of merchandise on. which damage has been allowed, (S. S., 1092.) Damasks, cotton, (325.) linen, (334.) silk, (383.) Dammar gum, or dammarine, or., (636.) Free. not cr., (94.) Dandelion-root, or taraxacum, all, (290, S. S., 3289.) 2 cts. per lb. 40 50 10 * " Any article which is in fact and substantial! v cream of tartar, and is used without further process of refinement for purposes for which cream of tartar is used, should be classified as cream of tartar, whether known by that name in commerce or by other designations, such as • pink cream,' " etc., (S. S., 1551.) 24 SCHEDULE OF DUTIES. Per ct, Dantzig spruce-beer, or malt-extract, as beer, (316, S. S., 5372.) in bottles or jugs. 35 cts. per gal. otherwise. 20 cts. per gal. same, damaged, not subject to provisions of 1897, for damaged drugs, (S. S., 5583.) Darning needles, (206.) 25 Date of importations of mdse. for imm. tr., {see S. S., 5633.) Dates, green, ripe, or dried, (294.) 1 ct. per lb. preserved in sugar or molasses, as fruits pre- served, (302.) 35 Dead-oil, (81.) 20 Deals, sawed, of hemlock, white-wood, sycamore and bass-wood, (219 a.) $1 per 1000 ft., board measure, all other. $2 per 1000 ft., bd. m. Decalcomaine pictures, as ptd. mat., (384, S. S., 3822.) 25 Decanters, cut, engraved, painted, colored, printed, silvered, or gilded, (135.) 45 plain, moulded, or pressed flint or lime glass, (134.) 40 and other like vessels of glass, + +, if filled, pay the same rates of duty in add. to duty on contents, as if not filled, (136.) partly cut, contg. brandy, in add. to contents, (135-6, S. S., 3589.) 45 Deck-beams, structural, of iron or steel, (178.) 1% ct. per lb. Decoctions of dye-woods, (84.) 10 Deer, alive, (252.) 20 carcasses, (837 a., S. S., 15, 2325.) 10 horns, parts of, cut to lengths for knife-handles and not further mfd., (837 &., S. S., 4689.) 20 skins, dressed and finished, (461.) 20 raw or uncured, (719.) Free, tanned, as leather, (460.) 15 Demijohns, plain, covered or not, (133.) 1 ct. per lb. filled + -f , in addition to duty on conten ts, (133.) 30 Denims, as other cotton cloth. Dentifrices, (99.) 50 Derelict goods, when dtbl., (S. S„ 4168.) Desiccated and compressed vegetables, (287, Aug. 30, 1859, N. Y.) 30 Dextrine, (19.) 1 ct. per lb. "Diagonals," cloth-, wool, as woollen cloths un- der 362. dress-goods for women and children, as dress- goods under 365, (S. S., 3097.) Dials, chronometer-, box or ship's, (413.) 10 clock-, (414.) 30 watch-, (494.) 25 others, metal, plated or gilt, (210.) 35 of other metals, (216.) 45 porcelain, (125.) 60 Per ct. Diamond-dust or bort, (688.) Free. Diamond-pointed pencils for drawing on glass,* (216.) 45 Diamonds, designers'-,* (216.) 45 engravers'-,* (216.) * 45 glaziers', (687.) Free. impt. by mail, when free under 687,(S. S., 3546.) other, not set, (480.) 10 set, (459.) 25 rough or uncut, (687.) Free. Diapers, cotton, as cotton cloth. linen, (334.) 35 Dice, ivory or bone, (424.) 50 wood, (424, S. S., (4119.) 50 Die-blocks or die-blanks, steel, (177 a. and b.) val. not over 4 cts. per lb, 45 val, over 4, and not over 7 cts. 2 cts. per lb. val. over 7, and not over 10 cts. 2% cts. per lb. val. over 10 cts. 3>^ cts per lb. Dimities, cotton, as cotton cloth. Dirks, (197, or 207 b.) 35 Discriminating duties on impts. from beyond the Cape of Good Hope, repealed, (Ft. I., 2329.) on impts. by certain foreign vessels, in addition to the ordinary rates, (827.) 10 Dishes, cast-iron, (157.) IJ^ ct. per lb. chafing, copper, (216.) 45 earthen, as earthen- ware, glass, as glassware. metal hollow-ware, coated, glazed, or tinned, (201.) 3 cts. per lb. gilt or plated metal, (210.) 35 other metal, (216.) 45 Disks, glass, cut or ground, (135.) 45 optical, or object glasses for telescopes, edges ground or cut, (135 or 143, August 5, 1858, Boston.) 45 unwrought, for use in mf. of optical instru- ments,! (708.) Free. Distilled oils, + + +, (92.) 25 spirits, ale. prep., containing 50 per cent, of an- hydrous alcohol, (101.) $1 per gal. spirits, -t- + +, (311 a.) 82 per pf. gal. (See " Liquors." vinegar, as acetic acid. Dividers, according to material. Divi-divi, (532.) Free. Dog-chains, (171.) 2% cts. per lb. Dogs, living, (252.) 20 Doilies, cotton damask, (325.) 40 linen, (334.) 35 Dolls,t all kinds of, and wardrobes of, (425.) 35 in cases, with necessary wardrobes, invoiced together, (425, S. S., 3871.) 35 so called, but which were jumping-jacks and caricatures, partly of worsted, as toys, (425, S. S., 1725.) 35 * If these instruments were made wholly of undutiable materials they would probably be entitled to entry free under 825, as similitudes of glaziers' diamonds. By decisions of the Department (S. S., 2865, 3556, and 5521,) they were classified as "■precious stones set," under the provisions of former laws, (.see Pt. I., 1396.) But the new tarifV act contains no similar provision ; and that for "jewelry of all kinds," (459,) does not seem to me to be applicable to articles of this kind, as they are certainly not jewelry ; nor are they classifiable as non-enumerated manufactures, for they are composed in part of metal or wood, (both dutiable,) and are pro- vided for in 216 as "manufactures, articles, or wares -f + + composed wholly or in part iron, steel, .... or any other metal."— Editor. t Department decision of Jan. 8, 1883, (S. S., 5522) ruled that " glass blown in cylinder shape, then cut in strips of two feet in length by V/^ inches in width, intended to be used in the manufacture of spectacles," could not be classified under the provision for " glass plates or disks, unwrought, for optical instruments," and that "spectacles are not optical instruments within the meaning of the provision cited." X Small china figures of children in recumbent positions, held to be toys and not dolls, (S. S., 4384, 4988;) also dolls' wardrobes and toilet articles, (S, S., 569.) SCHEDULE OF DUTIES. 25 Per ct. Dolls, whistling and bathing, of Indian rubber, cl. as toys, (425, S. S., 3394.) 35 Dolmans for ladies and children, wholly or ptly. of W., wstd., or hair, (367.) 45 cts. per lb. and 40 Domestic goods returned, evidence of exp., (S. S., 4224.) Domestic products and mfs. returned in same condition as exp., (649 a.) Free, barrels exp. filled with domestic petroleum and returned empty under regs., (648.) Free, casks, barrels, carboys, bags, and other vessels of Am. mf., exp. filled with Am. products, or exp empty and rtd. filled with frn. products, including shooks rtd. as barrels or boxes under regs., (649 b.) Free. Dometts, wool and cotton, as flanneLs, under 363. (See " Flannels.") Dominoes, according to material. if toys, (425.) 35 Donna Maria silk-veil goods, (383.) 50 Doubloon, S. American, value in Argentine is $15.70. (S,S.. 3153.) Down, cowhage, or cowitch-, cr., (636.) Free. not cr., (94.) 10 Downs, bed-,* (650.) Free. Dragons' blood, (533.) Free. Draughts, ivory or bone, (424.) 50 wood, rubber, or gutta-percha, (424, 822.) 50 Drawbacks on exportations, (see Pt. I., 1978, 1982-3, and 2293.) allowed on free RR. ironremfd. and connected by bars and bolts of domestic iron, (S. S., 3984.) caps on tin cans, (S. S., 4274.) same, on grass scythes, (S. S., 3638.) same, under 1982 e., all materials must have been impt., (S. S., 4148.) same, none allowed on free salt used in curing meat for exp., (S. S., 4137.) same, not allowed on goods out of custody of customs officers, (S. S., 4843, 4850.) savie, on cartridges, (S. S., 4212.) same, on gin, duty paid, allowed only on quan- tity actually exp., (S. S., 4264.) on grain bags made of free burlaps, (S. S,, 4217.) same, on prep, cocoanut, (S. S., 4664.) tame, on RR. iron, {see " Railroad.") sam,e, on rosin used in soldering tin cans, (S. S., 4282.) same, on solder of tin cans, evidence as to, (S. S., 4199.) same, on unprimed cartridge shells, (S. S., 4660.) restrictions, (S. S.. 3506, 3541.) 10 per ct. addl. dty. paid under 2970, rtd. as draw- back under 2977, (S. S., 3502.) sampling of sugar for, (S. S., 3879.) silks withdrawn from bond for dyeing not en- titled to, (S.S., 3187.) statute amended March 10, 1880, (see Pt. I., 2293.) Drawers, cotton, (see " Cottons.") linen, (336.) 40 silk, (383.) 50 Per ct. Drawers, woollen, knit, {see woollen knit goods.) not knit, (366.) 40 cts. per lb. and 35 Drawing knives, (216, March SO, 1865, Boston.) 45 pencils, (473 a.) 50 cts. per gross and 30 Drawings, (837 b.) 20 specially impt., {see "Academies" and "So- cieties.") Draw-knobs, according to material. Dress goods, women's and children's, and coat- linings, Italian cloths, and other goods of like description, wholly or ptly. of wool, wstd., or hair of the alpaca, goat, or other animals, as follows, to wit: 1. Those composed wholly of either of these materials or of a mixture of these exclusively, all values, (365 d.) 9 cts. per sq. yd. and 40 2. The same, having selvedges made wholly or ptly. of other materials, (365 c.) 9 cts. per sq. yd. and 40 3. Those composed in part of other materials, val. not over 20 cts. per sq. yd., (365 6.) 5 cts. per sq. yd. and 35 val. over 20 cts., (365 c.) 7 cts. per sq. yd. and 40 4. All of the above descriptions of goods, with threads of other materials than wool, wstd., or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts. per sq. yd. and 40 5. Allf of the above weighing over 4 oz. per sq. yd., (365 /.) 35 cts. per lb and 40 fancy alpaca and diagonals, as " dress goods " under 365, (S. S., 3097.) Dressings, hair-, and other toilet-, (99.) 50 Dress ornaments, beads, silk, and metal, (396, Jan. 30, 1865, N. Y.) 50 silk and wood, S. ch. val., (383.) 50 ornaments, S. ch. val., (383.) 50 wooden moulds or cores for, mfs. of wood, -I- + -f , (233, Oct. 18, 1864, Boston.) 35 Dress-patterns, emb., dtbl. according to material of ch. val.. (823.) Dress-shields, gutta-percha, cotton, and silk, and other, according to mat. of ch. val., (823 S. S., 3733.) Dress trimmings, cotton, (325.) 40 cotton and wstd., (368.) 30 cts. per lb. and 50 flax or linen, (336.) 40 mohair, wholly or ptly,, (368.) 30 cts. per lb. and 50 silk, (383.) 50 wool, wholly or ptly., (368.) 30 cts. per lb. and 50 wrstd., wholly or ptly., (368.) 30 cts. per lb. and 50 wrstd. cloth in strips, emb. with silk, for dress- trimmings, (368, S. S., 5539.) 30 cts. per lb. and 50 Dried blood, (501.) Free, bugs, (636.) Free, fibers, med., + -f , cr., (636.) Free. not cr., (94.) 10 fruits, + + +, (704.) Free, moss, cr., in bulk, (636, S. S., 4854.) Free, pulp, (393.) 10 Drillings, or drills, cotton, as cotton cloth, linen, (334.) 35 * There may be some doubt whether paragraph 630 limits downs alike with feathers by the word "bed-." The practice under the former law, of precisely the same language, has, I believe, been to the contrary.— Editor. t I do not feel quite certain that this provision, in the connection in which it now stands in the law, covers any other than so-called " all wool " goods. But as it embraced mixed goods in the former law. Congress probably did not intend to change its effect in the new.— Editor. 26 SCHEDULE OF DUTIES. Per ct. Drop black, paint, (88.) 25 Dross lead, (188.) 1}4 ct. per lb. Druggets, all, (376.) 15 cts. per sq. yd. and 30 Drugs, cr., + + +, (636.) Free, not or., + + +, (94.) 10 or., for dyeing or tanning, + + +, (509 and 689.) Free. Drums, (469, S. S., 2510.) 25 toy-, (425.) 35 Duchess laces, (325, S. S., 3912.) 40 Ducks, cotton, as cotton cloth, linen, other than sail-, and including bear-, imi- tation-, ravens-, and all other ducks of hemp or flax, excepting sail-duck, (336.) half-, for sails, as sail-duck, (Nov. 16, 1843, N. Y. and Boston.) sail-, or canvas for sails, including the heavy ducks of Russia and English sail-cloth and canvas, (348, Nov. 16, 1843, N. Y. and Boston.) 30 Dulse, seaweed, (777.) Free, Dundee, double warp bagging, {see " Bagging.") Dung-salt, capable of other uses than as manure, cannot be classified with "substances ex- pressly used for manure," (S. S., 497.) if it contains less than 30 per ct. of potash, (505, S. S., 561, 715.) Free. Dunnage mats, (837 6., S. S., 1792.) 20 {see notes, to 151 " Sheet-Iron.") Dutch- or yellow metal, unmfd., (215.) 20 Dutch metal, leaf, in bulk or otherwise, (198, S. S., 4508.) 10 clippings or scraps, (187.) IJ^ ct. per lb. mfs. articles and wares, -f 4- +, wholly or ptly. of, and whether wholly or ptly. mfd., (216.) 45 Dutch pink, (87.) 25 Dutiable charges, provisions repealed, (847-8.) Dutiable value, how estimated when there is no ascertained market value, (S. S., 3241.) value of undervalued goods, {see S. S., 3711.) value of stamped matches, (S. S., 4434.) Duties, discriminating, on impts. from beyond the Cape of Good Hope, repealed, (Pt. I., 2329.) on impts. by certain foreign vessels, in add. to the ordinary rates, (827.) 10 discriminating, on cargoes of Bora-Bora ves- sels, (911, S. S., 4633.) tonnage and discriminating, new regs., (S. S., 3938.) Duty, addl. on gds. over year in bond, (S.S.,4156.) addl. of 20 per ct. under 1862, on pro forma in- voice entry under $100, (S. S., 4149.) penal, decision of court in Schneider's case, (S. S., 4471.) penal, for undervaluation of goods subject to discriminating duty only, (S. S., 4533.) penal, for undervaluation, rule on damaged fruit.etc, (S. S.,4524.) rate cannot be changed after goods are dis- tributed from case, (S. S., 4592.) Per ct. Dyed moss, for use as parts of artfl. flowers, (429 &., S. S., 2518.) 50 other, (837 b.) 20 Dyeing, cr. articles for, (509, 636, 689.) Free. same, not cr.. -f -f +, other than extracts. (837 b.) 20 extracts of nutgalls, Persian berries, and myro- bolans and of like substances, (11, 84, 822, S. S., 3898, 5529.) 10 Dyes, aniline, or coal-tar, by whatever name known, (82.) 35 Bismarck brown, (82, S. S., 4043.) 35 hair, (99.) 50 other, + + -f, (837 6.) 20 Dye-stufi's from coal-tar, as " resorcine red," and naphthylamine, (82, S. S., 4032.) 35 Dye, Tyrian-, (837 b., July 8, 1861, Boston.) , 20 Dye-woods in sticks, or cr., (636.) Free. extracts and decoctions of, + + -f , (84.) 10 Dynamite, val. not over 20 cts. per lb., (439.) 6 cts. per lb. val. over 20 cts. per lb. 10 cts. per lb. EAR-RINGS, (459.) 25 Earthen and stone- wares, to wit : brown* earthen- and common stone-ware, gas- retorts, and stone-ware not ornamented, (124, S. S., 1482.) 25 chemical-, of fine clay, glazed, (127, S. S., 2377.) 55 China-, porcelain-, parian-, bisque-, earthen-, stone-, and crockery-ware, including placques, ornaments, charms, vases, and statuettes,! painted, printed, gilded, or other- wise decorated or ornamented in any man- ner, (125.) 60 China, porcelain, parian, and bisque ware, plain white, and 7zo< ornamented or decorated in any manner, (126.) 55 All other earthen-, stone-, or crockery-ware, + + +, white, glazed, or edged, comp. of earthy or mineral substances, and including " Rockingham ware," (127, S. S., 1528.)| 55 crucibles of fire-clay, (124, S. S., 3845.) 25 mortars and pestles, with wooden handles, (127, S. S., 5563.) 55 placques, painted by hand, (125, S. S., 4563.) 60 scorifiers, or crucibles, chemical-, earthen-wares of fine clay glazed, (127, S. S.. 2377.) 55 spurs and stilts, used in mf. of, (795.) Free. stone-ware above the capacity of 10 gals., (128.) 20 Earths, ochery or ocherous, umber, and sienna, dry, (89.) J^ ct. per lb. ground in oil, (89.) 1>^ ct. per lb. Italian, prep., for use as painters' colors, (87, S. S., 4534.) 25 or clays, un wrought or unmfd., + + -f , (97.) §1.50 per ton. wrought or mfd., -f + +, (98 a.) $3 per ton. * The capacity does not change the duty on brown earthen-ware, (S. S., 5235.) t Certain statuettes and figures made of fine porcelain claymixed with flintand moulded, dried, and fired, and resembling Parian-ware, classified as Parian-ware, (S. S., 2547.) Also small ovals of China-ware, decorated or painted, to render them suitable for being mounted as brooches, (S. S., 2645.) Images of diflerent sizes, ranging from 12 inches to 6 feet in length, made of " some earthen substance," by skilled artists at the Munich art-school, were under the late law held to be dutiable as statuary, (S. S., 5549.) Bilt as the new law spe- cifically includes earthen-ware "statuettes" painted or ornamented in any manner in the provision for or- namented earthen-ware, the question arises whether like productions, no^ pam^ed or ornamented, are not now dutiable as earthen-ware under paragraph 127. % This includes chemical earthen-ware, (S. S., 2377,) and glazed earthen-ware beer mugs, with pewter tops or covers, (S. S., 2904.) Also plaster figures composed simply of " plaster of Paris," (S. S., 2544.) SCHEDULE OF DUTIES. 27 Per ct. Earthy or mineral substances, ware composed of, + + +, (see above.) East India gum, or., (036.) Free. not cr., (94.) 10 Eau de cologne, (IOC.) 82 per gal. and 50 Ebony wood, mfs. of, (232.) 35 same, unmfd., (818.) Free. Educational institutions, sp. impts. for, (see " So- cieties" or " Academies.") Effects, household,* of persons or families from foreign countries, which have been in actual use abroad by them not less than one year, and not intended for any other person or for sale, (662, see T. D., -16, and S. S., 2724, 2768.) Free, personal and household, not merchandise, of citizens dying abroad, (757.) Free, personal,! (not merchandise), including profes- sional books, implements, instruments, and tools of trade, occupation, or employment, of persons arriving in the United States, but not to include machinery or other articles im- ported for use in any mfg. establishment, or for sale, (660, 815.) Free, tourists-, (see S.S., 3673.) Effervescent compounds or salts, + + +, and not _ " proprietary articles," or toilet preparations, (92, S. S., 2682, 4968.) 25 medicinal prep, not proprietary, and + + +, . (93, S. S., 4968, 5528.) 25 all the above, if " proprietary articles," or toilet preparations, (99.) 50 preparations, Bishop's, {see "Bishop's granu- lar effervescents."!) preparations, granulated, or summer beverages of citrate of soda, lemonade, ginger beer, etc., (92, S. S., 722.) 25 *' Effervescing citrate of magnesia," so-called, but in fact a tartrate of soda similar to the above, (92, S. S., 2682.) 25 Vichy salts, (92, S. S., 2021.) 25 Eggo's cattle spice, (99, S. S„ 5370.) 50 Eggs, (690.) Free, ants', baked for birds' food, (837 a., S. S., 4157.) 10 silkworm, (786.) Free. Egg-yolks, dried and salted, (837 &., S. S., 2889.) 20 Elasticon, (837 a., S. S., 4807.) 10 Elastic garters, of wire and leather, with metal clasps, (216.) 45 Elecampane root, cr., (636.) Free. notcr., (94.) 10 Elephant paper, (392.) 25 Elephants' teeth, as ivory, (726.) Free. Embossed ornaments or designs on leather, (463, S. S.. 3688.) 30 Embossing dies, (216, S. S., 3254.) 45 Per ct. Embroidered dress patterns, linen, (337, S. S., 3594.) 30 Embroideries, beaded lace-, not part W., wstd., or hair, according to mat. of eh. val., (823.) cotton, (325.) 40 flax or linen, (337.) 30 mixed materials, excepting W., wstd., or hair, according to mat. of ch. val., (823.) silk, or S. ch. val., (383 ) 50 wool, or pt. W., -h -t- +, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. per lb. 35 cts. per lb. and 40 wstd. or animal hair, wholly or ptly. of, as mfs. of wstd., etc., under 363, (S. S., 3103, see " Worsted mfs.") specific, to wit : cotton and wstd. reps, slipper patterns, etc., as wstd. mfs. under 363, (April 20, 1805, N. Y., S, S., 1942, 2134.) cotton goods emb. with W. or wstd., as " Wool- lens" or " worsteds," which see, (S. S., 3103.) cotton velvet slipper-patterns emb. with silk, S. ch. val., (383.) 50 cotton velvet uppers for slippers, velvet ch. val., (325, 823.) 40 shawls of wool, wstd., and silk, as win. shawls under 362, (Jan. 28, 1862, N. Y., and Maillard V. Lawrence, 16 How., 251, S. S., 2821.) slipper-patterns, containing no wool, wstd., or hair, according to mat. of ch. val., (823.) stoles and crosses, silk and metal emb., S. ch. val., (383, 823.) 50 wool covers, (362, April 20, 1865, N. Y., and Jan. 8, 1867, H. & Co.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. per lb. 35 cts. per lb. and 40 in gold, silver, or other metals, + + +, (216.) 45 and tamboured articles, + -f, according to mat. or comp. of ch. val., (823.) rules for appraising, (S. S., 3601.) Emery cloth, cotton, (324, 823.) 35 grains, (426.) 1 ct. per lb. mfd., ground, pulverized, or refined, (426.) 1 ct. per lb. ore or rock, (692.) Free. whetstones or hones, (837 b., S. S., 2079.) 20 Emetic, tartar-, or tartrate of antimony, (83.) 25 Emigrants' effects in transit, regs., (S. S., 3534.) Emulsion, pancreatic, pat med., (99.) 50 Emulsions, med., + + -f , (93.) 25 Enamel, of glass and oxyd of tin, (143.) 45 " Enamel on paste," for use as settings for jewelry, (420, 822, S. S., 5258.) 10 Enamel white, for mfg. of watch faces, (143, S. S., 1612.) ' 45 Enamelled dials, clock-, (414.) 30 watch-, (494.) 25 * These are not " subject to the rule as regards protest and appeal," (S. S., 1983.) See also S. S., 2491, as to certain effects of travellers from Asia via San Francisco and our Eastern ports to Europe. Horses not free under 815, as " personal effects," (S. S., 2741.) Nor advertising pamphlets accompanying the person, (S. S., 2763.) t Must have been in actual use by the persons or families owning them for at least one year, and not in- tended for any other persons or for sale. Must also be accompanied by the owner. (Tr. Keg., pp. 571, 600, also August 9, 1860, Galveston, and September 23, 1869, F. M. p:.) Or arrive within a reasonable time before or after his arrival. Five or six months cannot be considered a reasonable time. (October 21, 1868, Philadelphia.) t Under the late tariff laws these preparations were decided not to be " proprietary medicines ;" but as the provisions of the new law (paragraph 99.) seem to be much more comprehensive, embracing "all prepa- rations or compositions recommended to the public as proprietary articles, (medicinal and other,) the editor is of the opinion that they should now be classified under that paragraph." The same remark is applicable to the new provision for ''all chemical compounds and salts, by whatever name known," (paragraph 92.) and seems to include all the above effervescents, which are not proprietary.— Editor. 23 SCHEDULE OF DUTIES. Per ct. Enamelled tiles, (125, S. S., 3352, 3714.) leather and skins of all kinds, (461.) white, (87.) paintings, {see " Paintings.") Encaustic tiles, (129.) Encluit adherente or graisse adherente, (837 6., S. S., 5144.) Endless belts or felts for paper or printing ma- chines, (379.) 20 cts. per lb. and same, of rubber and cotton only, (453, S. S.,3212.) Enfleuraged oils, as hair-oils, pomades, etc., un- der 99, (S. S., 1600, 2543.) English sailcloth or canvas, (348, Nov. 16, 1843, N. Y. and Boston.) Engraved fashion plates, on steel or wood, col'd or plain, (695, S. S., 785.) Free, paper slipper-patterns, printed in colors, (384, S. S., 339.) plates, copper or iron, (216.) steel,* (199.) wood, (233.) Engravers' burnishers, steel, (216.) copper, prepared or polished, (216.) diamonds,t (216.) scrapers, steel, (216.) Engravings, bound or unbound, (384.) bound or unbound, printed and mfd. over 20 years at date of impt., (658.) Free, colored, (384, Knoedler v. Schnell, 17 Leg. Int., 373 ; Jan. 25, 1861, N. Y., and S. S., 339.) domestic exp. and rtd. with autographs added, (384, S. S., 4105.) fashion plates, on steel or wood, colored or plain, (695.) Free, in cases, dtbL according to leading material, (S. S., 2859.) loose, in old books, {see S. S., 4006.) Entries, rules to secure uniformity of, (S.S.,4672.) to include entire impt., (S S., 3459.) Envelopes of impts., {see 847-8.) paper, (391.) Eosine, as aniline or coal-tar dye, (82, S. S., 2895, 3923.) Epaulets, cotton, mfs. of C, + + +, (324.) galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal, (427.) wholly or ptly. of W., wstd., or animal hair, as mfs. of these respectively, + -!--[-, under 362 and 363. Eperlans a I'Huile, as sardines, under 281, (S. S„ 1128.) Epsom salts, or sulphate of magnesia, (62.) 14 ct. per lb. Epps' cocoa, (292, S. S,, 4841.) 2 cts. per lb. Equipments of vessels and railroad cars, (2040-1, see " Vessels" and " Cars.") of vessels wrecked in U. S. waters are not re- garded as impts., and are not dtbl., (S. S.,131, 566, 2188.) But contra as to those of vessels wrecked or derelict in foreign waters, (S. S., 2041, 4168.) But see distinction in regard to Am. vessels, (S. S., 4327.) Ergot, (534.) Free. Escutcheon pins, (216.) Escutcheons, brass or iron, (216.) 50 25 25 Escutcheons, gilt or plated, (210.) silver, gold, or German silver, (216.) Esparto grass or fibre, for paper, (754 a., June 17, 1863, Boston.) Free. Essence of vinegar, when dtbl. as acetic acid and when as vinegar, (S. S., 3964, 4213.) Essences or essential oils : bay-rum, (25.) $2.50 per lb. fruit-, (114.) $2.50 per lb. med. preps., known as, and + + -h, part alcohol, (118.) 50 cts. per lb. proprietary or for toilet uses, -f H- +, (99.) rum-, (115.) 50 cts. per oz. all other, and combinations thereof, + + -f, (92.) Etchings, (384.) by Am. artists residing abroad, being strictly artist's proofs, printed under his direction from his own etchings, and each bearing his autograph, (819 a., S. S., 4748.) Free, printed and mfd. more than 20 years at date of impt., (658.) Free, specially impt., {see "Academies" and "So- cieties.") Ethers, all kinds, + -{- -f-, (116.) $1 per lb. fruit, (114.) $2.50 per lb. med. preps., known as, and -f -f- +, part alco- hol, (118.) 60 cts. per lb. nitrous-, spirits of, (110.) 30 cts. per lb. cenanthic-, or oil of cognac, (113.) $4 per oz. sulphuric-, (106.) 50 cts. per lb. Etoiles, or stars, (see " Epaulets.") Eucalyptus pills and extract, (99, S. S., 4142.) Eve's apples or chinotti, as confect., under 244, (March 9, 1866, N. Y.) Exchange not allowed in valuing for currency, (S. S., 3708.) Excrescences, such as nut-galls, cr., (636.) Free, not cr., (94.) Exhibition, animals impt. temporarily for, by certain associations, under regs., (641.) Free. paintings, statuary, works of art, etc., impt. for, by certain associations or societies, under regs., (832-3.) Free. of electrical machinery by Franklin Institute, articles impt. for, under regs., (2354.) Free, {see Regs., S. S., 5622.) Explosive substances, used for mining, blasting, artillery, or sporting pps., (439.) val. not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. 10 cts. per lb. Exportation and consumption ; when and how goods covered by one invoice may be entered in part for each, (S. S., 5341.) Exposition, national, mining, and industrial, at Denver, articles impt. for, under Regs., (2366) Free. Southern, at Louisville, Ky., (see provisions for, (Pt. I., 2367-70.) World's industrial and cotton centennial in 1884, (see provisions for, Pt. I., 2340-52.) Expressed oils, + + +, (92.) Extracts for dyeing, but obtained from barks of woods not recognized as dye-woods, (837 b., S. S.. 4307.) ofannotto,roncou,rocou, or Orleans, (499.) Free. Per ct. 35 45 50 50 10 25 20 * This does not include engravings on iron or steel cylinders for printing calico, etc., which are dutiable as mfs. of iron or steel, (8. 8.. 2092.) t See note to " Diamonds," etc. SCHEDULE OF DUTIES. 29 Per ct. Extracts, archil or orchil, or liquid-orchil, (550.) Free, barks, berries, nuts, and plants, + + +, (84, 822, S. S., 5529.) 10 barks, used for tanning, + + +, (20.) 20 chestnut, a dye, (84, S. S., 3412.) 10 coflfee, or preps, of, (837 b., T. R., p. 566.) 20 colocynth, (93.) 25 cudbear, (84, 822, S. S., 5529.) 10 dye-woods, + +, (84.) 10 ethereal, {see " Ethers.") hemlock bark, (20.) 20 indigo, (22.) 10 logwood, (84.) 10 madder, (547.) Free, malt, Johann HofF's, and other proprietary, (99, S. S., 2867, 4834.) 50 malt, not proprietary, as beer under 316, (S. S., 2338, 5372.) meat, Liebig's, (837 &., S. S., 1059.) 20 other, (255.) 20 medicinal, part alcohol, (118.) 50 cts. per lb. medicinal, other than above, (93.) 25 myrabolans, (84, 822, S. S., 5529.) 10 nutgalls, (84, 822, S. S., 3898.) 10 opium, aqueous, formed, uses, (122.) 40 opium, + +, retaining the form of opium, and for like uses, (121, S. S., 776, 962.) $10 per lb. Orleans, (499.) Free. Persian berries, (84, 822, S. S., 3898, 5529.) 10 proprietary, of all kinds, (99.) 50 quercitron, (837 b., S. S., 4816.) 20 roncou or rocou, (499.) Free, safflower, (586.) Free. BaflFron, (586.) Free. sumac, (84, 822, S. S., 3842, ,3898, 5529.) 10 toilet, (99.) 50 Eye-glasses, (143.) 45 Eyelets, metal, gilt, or plated, (210.) 35 metal, all other, (216.) 45 Eyes, artificial, (143.) 45 F. FABRICS, wholly or in part of India-rubber, + + +, (453.) 30 " Faille ribbons," (383.) 50 Fancy boxes, all, of whatever materials, (390.) 35 soaps, (9.) 15 cts. per lb. Fans, common palm-leaf,* (693.) Free, toy, for dolls, (425.) 85 all others, of whatever materials, including those made of the leaf of the palm-tree, with handles other than the natural stem of the leaf, (428, S. S., 679, 1497.) 35 Farina, (694.) Free. imitations of, not starch, (837 6., S. S., 3039.) 20 Farmers' implements, [see 815, and notes.) Farriers' knives, cutlery, (197, S. S., 5011.) 35 Fashion plates, engraved on steel or wood, col'd or plain, (695.) Free, lithographic, reproduced from steel engrav- ings by transfer on stone, (197, S. S., 5202.) Free. Fastenings, door, shutter, or other, gilt or plated, (210.) 35 same, of other metals, (216.) 45 Per ct. Fausse Glac6, of silk, metal, and cotton, neither mat. ch. val., (383, 823-4, S. S., 1943.) 50 Feather beds, as mfs. of cotton ticking and fea- thers, (320, 823.) 40 Feathers, all kinds, exc. bed-, cr. or not dressed, colored, or mfd., (429 a.) 25 artificial and ornamental, or parts thereof, for millinery use, + + +. 50 bed-, (650.) Free. dressed, colored, or mfd., including dressed and finished birds for millinery ornaments, (429 b.) 50 Fees, consular, for sealing cars, etc., from Canada, {see 8. S., 1759.) custom house, (S. S., 5609.) not to be charged for v/eighing potatoes, (S. S., 3165.) Feldspar, (612.) 20 Feeding-bottles, glass, rubber, etc., glass ch. val., (143, 823, S. S., 234.) 45 fittings for, according to mat. Felloes or fellies, wood, as mfs. of wood, + + +, (233, Tr. Reg., p. 592.) ' 35 rough-hewn, or sawed only, (222.) 20 Felt, adhesive, for sheathing vessels, (696.) Free, carpeting, (378 a., S. S., 1011.) 40 exclusively of hair, (445, August 25, 1857, Bos- ton.) 30 " patent asphalted roofing," (837 6., Tr. Reg., p. 567.) 20 roofing, (837 b., April 1, 1858, Circ.) 20 " Wood's patent dry or boiler," (445, August 25, 1857, Baltimore.) 30 Felts, endless, for paper or printing machines, or " machine blanketing," (379, S. S., 625.) 20 cts. per lb. and 30 india-rubber and cotton, no part W., (453, S. S., 3212,) 30 or hat-bodies, wholly or in part of W., {see "Woollens.") Fence chains, {see " Chains.") rails of wood, of round or unmfd. timber, (734.) Free, split or rough, and other than round, (234, S. S., 90.) 20 Fennel oil, (569.) Free. seed, (760.) Free. Fenugreek seed, cr., (636.) Free. not cr., (94.) 10 Ferri rubigo, med. prep., (93.) . 25 Fertilizers, animal carbon fit only for, (504.) Free, bone-dust and bone-ash, for mf. of, (503.) Free, guano, manures, and all substances expressly used for, (505.) Free, phosphates, cr. or native, for fertilizing pps., (626.) Free. Feuilles graveures, as paperhangings, etc., (392 a., T.R.,p.579.) 25 Fibers, cocoa-, (676, S. S., 2780.) Free, dried, med.. -F -h +, cr., (636.) Free. not cr., (94.) 10 for paper-stock, and fit only for, (754 a.) Free, rice-root-, for mf. of brooms and brushes, cr., (837 a., S. S., 2764.) 10 vegetable, + + +, for mf. of textile fabrics, (333 a.) $15 per ton. vegetable, other than above, raw or unmfd., (837 a., S. S., 2764, 2789.) 10 * This includes only those " made from the leaf of the palm-tree, the natural stem of the leaf being the, handle of the fan, and the leaf being simply bound to prevent cracking and breaking," (S. S.^ 679, 1497.), 80 SCHEDULE OF DUTIES. Per ct. Fibrin, in all forms, (697.) Free. Fiddles, (469.) 25 Fifes, (469.) ' 25 Fig-blue, (479.) 20 Fig-paste, (302, S. S., 5041.) 35 Figs, tare on boxes, 13 per cent, of gross weight, (S S., 5451.) Figs, (295.) 2 cts. per lb. preserved, (302.) 35 Figures, according to material. Filberts, (303 b.) 3 cts. per lb. File, or gespinst, (401.) 25 Files, file-blanks, rasps, and floats, of all cuts and kinds, (176.) to wit: not over 4 inches long. 35 cts. per doz. over 4 and under 9 inches. 75 cts. per doz. over 9 and under 14 inches. $1.50 per doz. 14 inches, and over. $2.50 per doz. Filter-linen in the piece, dtbl. as other like mfs., (S. S., 2405.) Filtering-stones, unmfd., (837 a.) 10 Fining-clay, prep, by kiln-drying, (837 b., Oct. 17, 1879, Toledo.) 20 earth, for refining or clarifying wines,* (215, S. S., 4927.) 20 Finings, ale, (837 b.) 20 Finishing-powder, (430.) 20 Fire-arms, muskets, rifles, and other, -F -f -|-, (202.) 25 pistols, and all sporting breech-loading shot- guns, (203.) ' 35 boards, paper for, (392 a.) 25 brick, (130.) 20 cases, central-, or cartridge-shells, brass ch. val., (216, S. S., 3846.) 45 clay, unwrought ormimfd., (97.) 81.50 per ton. wrought or mfd., (98a.) $3.00 per ton. crackers of all kinds, (431.) 100 proof China-ware, so-called, (125, B. S., 5035), 60 wood, (698.) Free. works, + + +, according to the highest rate on mat. of ch. val., (823, S. S., 3202.) Fish, all foreign caught, not in barrels or half barrels, and + -f -f, (280.) 50 cts. per 100 lbs. all fresh,t for immediate or daily consump- tion.t (699, S. S., 3181, 3280.) Free, all in oil, + +, (282.) 80 all kinds.t and fish-oil, the product of the sea fisheries of Canada, Pr. Edward's Island, New- foundland, and Labrador, (1806,§ Pt. I. and 855,S.S., 1837, 1981.) Free, all pickled in barrels, except herring, (279.) 1 ct. per lb. American, frozen in Canada for transportation, (280, S. S., 3087.) 50 cts. per 100 lbs. eame, foreign-cured and impt. in U. S. vessels other than that by which caught, (749, S. S., 3543.) Free. Per ct. Fish and fish oil from Brit. Columbia, dtbl., (S. S., 3354.) anchovies and sardines in tin boxes, (281 a.,) as follows: whole boxes, not over 5 inches long, 4 wide, and 33^ deep. 10 cts. each, half boxes, not over 5 inches long, 4 wide, and 1% deep. 5 cts. each, quarter boxes, not over 4.% inches long, 3^ wide, and 1)4 deep. 2)-^ cts. each. the same, in any other form, (281 b.) 40 sauce or paste, in bottles, (284, S. S., 3492.) 35 add. duty on bottles. bladders, (515.) Free. cans containing free fish, (see note below ,t and see also Indexed Tariff issued by depart- ment, p. 29, § 281.) Canadian or other foreign, frozen for transpor- tation, (280, S.S., 3062,3280.) 50 cts. per 100 lbs. same, in ice, for immediate consumption, (1806, Pt. I. or699. S. S.,3280.) Free. cod, dried, (280.) }4 ct. per lb. cuttle-fish bone, (686.) Free. ffor bait, (700.) Free. fresh, {see above.) fresh, in quantities too great for immediate con- sumption, (280, S. S., 3181.) 50 cts. per 100 lbs. herrings, pickled or salted, (278, S. S., 794.) 14 ct. per lb. living, (252, July 3, 1866, Oct. 30, 1866, A. & Co.) mackerel, (277.) 1 ct. per lb. in kits, (277, De •. 26, 1866, Norfolk, March 29, 1867, P. & R.) 1 ct. per lb. tof " American catch," (749, S. S., 342, 2872.) Free. prepared, salmon and all other, (283.) 25 preserved in oil, all except anchovies and sar- dines, or their similitudes, (282.) 30 preserved, otherwise than in oil, (283.) 25 salmon, pickled, (279.) 1 ct. per lb. preserved, in oil, (282.) so otherwise than in oil, (283.) 25 shrimps and other shell-fish, (783.) Free. smelts in oil, put up as sardines, and branded " Eperlans a I'Huile," as sardines under 281, (S. S., 1128.) tFisheries, American, all products of, inclu- ding spermaceti, whale, and other fish oils, (749.) Free. Fisheries, salt used in, {see S. S., 3131.) Fish glue, or isinglass, (6.) 25 hooks, (216.) 45 joints, fish-plates or splice-bars, railway-, iron or steel, (160.) 1}^ ct. per lb. oil, {see " Oils.") sauces, + + +, (284.) .85 skins, raw, (510, 779.) Free. sounds, (575.) Free. tongues, (575, 822, S. S., 1648.) Free. * The department in the above decision, (8. S., 4927,) held this to be "an earthy mineral substance," under the late law, (Pt. I., 1834,) but query whether it is not now classifiable under 97, as an unwrought or unmanu- factured earth, -f 4- -f, at $1.50 per ton ; or if wrought or mfd., under 98 a., at $3 per ton.— Editor. t All cans or packages, (not ordinary fish barrels or kegs, S. R., 2160.) containing free fish of any kind, if not exceeding one quart in contents, one cent and a half each ; if exceeding one quart, they are subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof, (2051, S. S., 2160.) Cans mfd. in U. S. of foreign tin, exported and returned filled with fish, are subject to this duty, (S. S., 2435.) X By the phrase "daily consumption " it is not understood that the fish must be used on the day they are imported ; but if there is reason to believe that they are to be used within a short time, while fresh, they would be entitled to free entry, (.Tune 20, 18R6, Island Pond. But see also S.S., 3181 and 3280.) ? The proclamation provided for in P. 1806, was issued May 29th, 1874. The provision remains in force un- der 856. Fish caught in the inland lakes, or rivers falling into them, are not free under the treaty SCHEDULE OF DUTIES. 31 Per ct. Flageolets, (469.) 25 Flannels, Canton, as cotton cloth, (8. S., 3422.) printer's, for printing machines, (379, S. S., 4612.) 20 cts. per lb. and 30 wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals. (363, May 13, 1871, Com. Cust,) valued at not over 30 cts. per lb., (363, 6. and/.) 10 cts. per lb. and 35 valued at over 30, and not over 40 cts.. (363, c. and/.) 12 cts. per lb. and 35 valued at over 40 and not over 60 cts., (363, d. and/.) 18 cts. per lb. and 35 valued at over 60, and not over 80 cts., (363, e. and/.) 24 cts. per lb. and 35 valued at over 80 cts., (363 fir.) 35 cts. per lb. and 40 strips, emb. with C. or other mat., dtbl. as trim- mings under 368, (S. S.. 3178, 3837.) woollen, slightly embroidered, dtbl. as flannels under 363, (S. S., 1724.) Ehirting, so-called, fulled, (362, Nov. 16, 1863, N. Y.) value not over 80 cts. per lb. 35 cts. per lb. and 35 value over 80 cts. per lb. 35 cts. per lb. and 40 Flasks, glass, (as Bottles.) powder-, according to mat. of ch. val., (823.) Flat or sad-irons. 1% ct. per lb. Flats for making hats, etc., (448.) 20 Flax and jute bags, (342.) 40 carpeting, wholly or ptly. of, -f- + -f-, (378 a.) 40 embroideries, (337.) 30 insertings, (337.) 30 laces, (337.) 30 mfs. of, other, -f -f -f-. See {" Linens.") mfs., wholly or partly of, suitable for cotton bagging, (343.) value not over 7 cts. per sq. yd. 1}/^ ct. per lb. value over 7 cts. 2 cts. per lb. pack-thread, (336.) 40 seed,* per bush, of 56 lbs., (466.) 20 cts. per bu. ' seed oil, per gal. of 7)4 lbs., (27.) 25 cts. per gal. stems, or unrotted F., (333 6., Nov. 5. 1866, D. M.,) $15 per ton. straw, (327.) 85 per ton. New Zealand (327, S. S., 1405.) 85 per ton. thread, (336, S. S., 4877.) 40 tow of, (330.) 810 per ton. twine, (336.) 40 uninfd., hackled, known as "dressed line," (329.) 840 per ton. not hackled or dressed, (328.) 820 per ton. Italian, so-called. (See " Hemp.") New Zealand, not hackled or dressed, (328, S. S.,818.) 820 per ton. waste, paper-stock only, (754.) Free, webbing, (495.) 35 yarns, (3^5.) 35 Fleams, cutlery, (197.) 35 Flesher-knives. as Steel mfs., -f- + -f , (216 ) ' 45 Flies, Spanish, cr., (636.) Free. prepared, (93.) 25 Flint. Kints, and ground flint-stones, (701.) Free. Floats. (See " Files.") Flocks, or shoddy, other than wool, (as waste + + -f , under 493.) 10 wool, (361.) 10 cts, per lb. Per ct. Floor-cloth canvas, of flax, jute, or hemp, or of which these or either are ch. val., (:i:39.) 40 of cork. India-rubber, and gutta-percha, ac- cording to rate on comp. mat. ch. val., (823, Oct., 2, 1865, A. B. & Co.) Floor-drills, C. F. and wstd., and not part W., as mfs. of wstd., under (363, (S. S., 3993.) Floor-matting and floor-mats, exclusively of veg. sub., (432.) 20 Floor-mats, not exclusively of veg. sub., (378 c.) 40 Floors, oil-cloths for, (340.) 40 Flor-benzoin, benzoic acid, (594.) Free. Florentine mosaics, so-styled, of slate, (131, S. S., 547.) 30 Floss cotton. As cotton thread or yarn, which see. Moravian, on spools of under 100 yards, as cot- ton-thread on spools, silks, in the gum, (381.) 30 purified, (383.) 60 Flour, arrow-root starch, (269, S. S . 3385.) 2}^ cts. per lb. buckwheat, (837, &., S. S., 4984.) 20 Cassava-, or tapioca-, (800, S. S., 3161.) Free, rice-, (272.) 20 root-, (772.) Free, rye-, (267.) % ct. per lb. sago-, (774.) Free, tapioca-. (See above, " Cassava.") wheat, (268.) 20 of impt. wheat, drawback on. (See Regs., S.S., 5193.) Florin, Austrian, value when invoice is in sterling money and reduced to florins, (S. S., 4.357, 4800.) Flower roots, imm. tr. of. (See S. S., 3726.) Flowers, all natural, + +, (837 a.) 10 artificial and ornamental, or parts thereof, for millinery use and of whatever material, + + +, (429 6., June 30, 1863, N. Y.; Jan. 20, 1866, H., S. S., 1949.) 50 parts of, of rubber or gutta-percha, being small tubes painted and decorated with moss in im. of flower-stems, (429 b., S. S., 3386.) 50 small stands of, under glass, glass comp. ch. val., (143.) 45 dj^ed moss, as parts of, (S. S., 2518.) 50 crude, used exclusively in dyeing or com- posing dyes, (509, 689.) Free, medicinal, cr., (636.) Free. not cr., (94.) 10 natural, dried and prepared, (837 a., S. S., 1827.) 10 dried, for mf of insect powder, (837 a., S. S., 3077.) 10 same, in wreaths, or other forms finished for use, (&37 &., S. S., 1994.) 20 •'natural grass," so-called, being natural grasses, dried and prep., (837 b., S. S., 1739.) 20 wax, artificial, if for millinery use, (429 6.) 50 if not for such use, (837 b.) 20 Flower-seeds, all except garden-, and med., + + +, (760.) 'Free, garden-, (465.) 20 medicinal, cr., (636.) Free, not cr., (94.) iq Flues, wrought-iron or steel, for boilers, (169.) T^, . /.-„x 3 cts. per lb. Flutes, (469.) ^ 25 * No drawback allowed on oil-cake, made from imported seed, (466.) 32 SCHEDULE OF DUTIES. Per ct. Flutes, toy, as toys, (425, S. S., 1821.) 35 Foil, brass, (216.) 45 copper, ch. val., (216.) 45 gold or silver, whether for dental or other pur- poses, (216, S. S., 2674.) 45 tin, (216.) 45 Foil blades, (207 6.) 35 Foils, (207 6.) 35 Folise digitalis, or., (636.) Free. not or., (94.) 10 Foot-muffs, of dressed sheep-skin, wool on, and leather, (463, 822, S. S., 755.) 30 Foreign bags, exported full of grain and returned empty, under regs.,* (Pt. I., 2184.) Free, letters, not in mail, or letter-bags, regs. for, (S. S., 3509.) ministers, comity to. {See T. D., 13 ) newspapers and periodicals, (745.) Free. Forged shot-gun barrels, rough-bored, (204.) 10 Forgings, for axles, iron or steel, -1- + +, (166, S. S., 5310.) 2}4 cts. per lb. of iron and steel, or forged iron, of whatever shape, or in whatever stage of mf., + + -f , (167.) 23^ cts. per lb. of iron and steel, for vessels, steam-engines, and locomotives, or parts thereof, of 25 lbs. or more, (163.) 2 cts. per lb. Forks, table, + + -f , (197.) 35 gold, silver, or German silver, (216.) 45 plated or gilt, (210.) 35 Fork-tines, for table, complete exc. not handled, cutlery, (197, S. S., 1795.) 35 Forms of new declarations to invoices, (849-852.) Fossils, (702.) Free. Fossil-wax, or " Ceresia," (2, 822, or 837 6., S. S., 2703.) 20 Fountains. (See " American " and " Art.") Fowls, land or water, living, (653.) Free. killed and dressed, (837 a., S. S., 2325.) 10 Foxglove, (" Folise digitalis," which see above.) Frames, knitting, cotton hosiery made or shaped on. {See " Cottons.") looking-glass, in addition to duty on glass, (142,) 30 new, inclosing antiques, dtbl., (S. S., 3333.) picture or looking-glass, ungilt, covered with whiting and glue, wood ch. val., (233, S. S., 3081.) 35 or sticks, umbrella. {See " Umbrellas.") woollen, worsted, or hair goods, made on, dtbl. under 363. (See " Woollens" and " Worsteds.") Frankfort black, (479.) 20 Frankincense gum, cr., (636.) Free. Franklin Institute's exhibition of electrical ma- chinery, etc., impt. for, under regs., (2354, S. S., 5622.) Free. Freestone, as building-stone. (See " Stones.") French green, dry or moist, (87.) 25 leaf, rocoa, or Orleans, as annotto, (499.) Free, sand, cr., min. sub., (215, April 27, 1858, N. Y.) 20 Fringes, bead-, or bugle-, (396.) 50 cotton trimmings, (325.) 40 Perct Fringes, flax, (336.) 40 hemp, (350 ) 35 jute, ramie, or grass, (351 35 mixed mat., no part W., wstd , or hair, accord- ing to comp. mat. of ch. val., (823.) silk, (383.) 50 Wholly or ptly. wool, wstd., or hair, (368.) 30 cts. per lb. and 50 Frizzles or curls, hair or hair ch. val., (442.) 35 silk ch. val., (383.) 50 Frosts, glass, (143.) 45 Fruits, barrels or boxes, boxes made of exp. domesticshooks.rtd. filled, (649 a.,S. S., 3918.) Free. comfits, (302 a.) 35 conserves, (302 a.) 35 drops, (242, S. S., 5562.) 5 cts. per lb. ethers, or essences, (114.) $2.50 per lb. jams, (302 a.) 35 jellies, (302 b.) 35 juice, concentrated sour orange, (543, 822, S. S., 2345.) Free, lemon and lime, (543.) Free, other, (301, S. S., 3672, 5326, 5398.) 20 same, containing over 20 per cent, alcohol (40 per cent, pf.spts.) dtbl. as spirituous bever- ages, (313, S. S., 5398.)t $2 per proof gal. oils, (114.) $2.50 per lb. plants, tropical and semi-tropical, for propaga- tion or cultivation, (703, S. S., 1833.) Free, sirup, orange and lemon juice boiled with su- gar, for use as beverage, (301, S, S., 1868.) 20 crystallized, as " comfits," (S. S., 2704.) edible, in their natural condition or preserved by drying only, dutiable, viz. : currants, Zante or other, (293.) 1 ct. per lb. dates, (294.) 1 ct. per lb. figs, (295.) 2 cts. per lb. grapes, (299.) 20 lemons, in boxes, of not over 2% cubic feet capacity, (297 a.) 30 cts. per box. in half-boxes of not over 1}4 cubic feet ca- pacity, (297 a.) 16 cts. per box. in bulk, (297 b.) $2 per 1000. in packages, + + -h, (298.) 20 limes, (299.) 20 oranges, in barrels of capacity not over that of 196 lbs. flour barrel, (296 b.) 55 cts. per barrel, in boxes of not over23^ cubic feet capacity, (296 a.) 25 cts. per box. in half-boxes of not over 1^ cubic feet ca- pacity, (296 a.) 13 cts. per half-box. in bulk, (296 a.) $1.60 per 1000. in packages, + + +, (298.) 20 plums, dried, (294.) 1 ct, per lb. prunes, dried, (294.) 1 ct. per lb. raisins, (300.) 2 cts. per lb. (other than the above), in their natural con- dition, or preserved by drying only, to wit: " fruits, green, ripe, or dried," -f -|- 4-, * The Treasury Department holds this provision of section 7 of the act of Feb, 8, 1875 (Pt. I., 2184), to be still in force. (See Indexed Tariff, published by the Department, page 54, g 649.) But, gvs're, as to the effect of section 2513 of the new act (837), imposing certain rates upon all articles not ev-umerated in that act, upon all previous enactments relating to impost duties. |- In the decision, (S.S.,5398,) the department held "that the principle of the decision, 5326, applied only to such articles as are of a standard entitling them to recognition, comvurcially as fruit juices, about 20 per cent, of alcohol, or 40 per cent, of proof spirits being reported as the quantity necessary in the manufacture of fruit juice. An impr.rtation containing 45 per cent, of alcohol was classified as a compound of distilled, spirits^ at $2 per proof gallon. SCHEDULE OF DUTIES. 33 Per ct. including apples, apricots, bananas, ber- ries, ctierries, lichi-fruit, (S. S., 3162,) man- goes, melons, pine-apples, plantains, plums, green, (S. S,, 265,) and all others not specified for duty, (704.) Free. Fruits, medicinal and not edible, crude, (636.) Free, not crude, (94.) 10 pickled, as pickles, (2&4.) 35 prepared with sugar, + + +, (302 a.,S.S.,4793.) 35 preserved in their own juice, (301.) 20 preserved in sugar, sirup, spirits, or molasses, + + +, (302 a.) 35 put up "with water only in hermetically sealed cans, jars, or bottles, (301, March 8, 1860, N. O.) 20 tropical and semi-tropical, damage to, on voy- age. (See S. S., 1167.) Frying-pans, cast-iron, (157, S. S., 3669.) V/i ct. per lb. same, coated, glazed or tinned, (201.) 3 cts. per lb. Fuller's earth, unwrought or unmfd., + +, (97.) $1.50 per ton. wrought or mfd., + +, (98 a.) $3 per ton. Fulminates, fulminating powders, and all like • articles + -f +, (431.) SO Furniture, coach and harness, of all kinds, + + +, (415.) 35 tFumiture, house- and cabinet wares, finished, (230, S. S., 4272.) 35 same, covered with wool or silk, (230, S. S,, 3117, 3514.) 35 cushions for, of cane and linen cloth, stuffed with straw, and ptly. covered with woollen cloth, (230, S. S., 3514.) 95 house or cabinet, in pieces or rough, and not finished, (229, S. S., 4272.) 30 springs, iron or steel wire, (216.) 45 But the du+y must not be less than that of the wire of which they are wholly or ptly. made, (182 b.) tops composition-, (484.) 35 marble or mosaic, (468, S. S., 3858.) 50 scaglipla-, (484.) 35 slate slabs for, (131.) 30 I Furs, articles made of, and + -f +, (425.) ' 30 clippings of, (493, S. S., 868.) 10 " coney-plates," so-called, being parts of coney skins sewed together, and used for linings and for mf. of children's cloaks, etc., as mfs. of furs. (435, S. S., 1556.) 30 hares', undressed and not on the skin, (450, Oct. 31, 1863, Bait.) 20 hats, bonnets, and caps of, (400.) 30 hatters'-, not on the skin, (450.) 20 on the skin, dressed, all, (450.) 20 [Fur skins of all kinds not dressed in any man- ner, (706.) Free, partially dressed, (450 or 1816, but see S. S.,684.) 20 ■Fur waste, or clippings, (493, S. S., 868.) 10 ; Fuse, cotton-, for smokers' use, (476 a., S. S., 1778.) 70 ' Fusel oil, or amylic alcohol, (112.) 10 J Fustic, in sticks or cr., (636.) Free. not cr., (94.) 10 extracts or decoctions of, (84.) 10 I'er ct. Gage-plums, dried, (294, S. S., 265.) 1 ct. per lb. green, (704, S. S., 265.) Free, Gages or gauges, (measures,) according to mat. Gaiters, as shoes, according to material. Galanga-, or galangal-root, cr., (636.) Free. not cr., (94.) 10 Galeries, gold-, (216, S. S., 4204.) 45 Gallic acid, (504.) Free. Gallipoli wine, unfermented, in casks, as other wine in casks, (S. S., 5092.) Galloons, bead-, or bugle-, (396.) 50 cotton, (324 a.) 35 gold, silver, or other metal, (427.) 25 of mixed materials, according to rate on mat. ch.vaL, (823.) silk, (383.) 50 wool, wstd., or mohair, (368.) 30 cts. per lb. and 50 Gall, beef-, for artists' use, (837 6.) 20 Galls, nut-, cr., (636.) Free. not cr., (94.) 10 Galvanized iron, steel, or wire, (see those titles.) Gambia, Gambir, or gambler, (535.) Free. Gamboge-gum, cr., (636.) Free. not cr., (94.) 10 Game, prepared, (283.) 25 killed and dressed, (837 a., S. S., 2325.) 10 bags, flax ch. val., (336.) 40 hemp or jute ch. val., (350-51.) 35 leather, (463.) 30 with flax nettings as ch. val., (336, S. S., 40 Games, if toys, (425, S. S., 284, 3357.) 35 other than toys, according to material. Gannister, ground, mixed with fire-clay and used for same pps., (98 a., S. S., 423, 3329.) $3 per ton. unground or cr., (215, S. S., 3329.) 20 Garance, or granza, prep, madder, (547.) Free. Garancine, ext. of madder, (547, S. S., 5218.) Free. Garbanum gum, cr., (636.) Free. not cr., (94.) 10 Garden seeds, + + +, (465.) 20 shears, (216, S. S., 368.) 45 Garnet jewelry, so-called, of glass or iron, being imitations of jet, (458, S. S., 1640.) 25 Garnets, precious stones, not set, (480.) 10 set, (459.) 25 Garters, elastic, of wire covered with leather, Ir. ch. val., (463.) 30 If iron or steel wire is the comp. mat. of ch. val. the duty is to be not less than that to which the wire is liable, (182 c.) wholly or ptly. of rubber, (453.) 30 Gas-burners, lava, so-called, but comp. of earthy matter found only in Bavaria. (127. June 15, 1858, Boston.) 55 metal, (216.) 45 Gas-pipes, cast-iron, (156.) 1 ct. per lb, wrought-iron or steel, (170.) 2)4 cts. per lb. retort carbon, (837 &., S. S., 5050.) 20 retorts, (124.) 25 tubes, wrought-iron or steel, (170 ' 2% cts. per lb. Gaze Chamberg, (383.) 50 Gaze crepe Anglais, (383.) 50 Gelatine, and all similar preps., (3.) 30 a 34 SCHEDULE OF DUTIES. Per ct. Gems not set, other than diamonds rough or un- cut, and glaziers' diamonds, (480.) .10 set, (459.) 25 specially impt., {see "Academies" and *• Socie- ties.") comp. imitations of,* not set, (420.) 10 same, set, (459.) 25 tame of round or oval shapes, and perforated, not set, (396, S. S., 3135.) 50 Genoese linen coatings, (334.) 35 Gentian root, cr., (636.) Free, not cr., (94.) 10 Gentionella blankets, {see " Blankets.") Geology, specimens of, when impt. for cabinets or as objects of taste or science, and not for sale, (793.) Free. German sago, made of potatoes, (774, S. S., 4443.) Free. German silver, argentan, or albata, unmfd., (185.) 25 clasps, (216, S. S., 4736.) 45 jewelry, (459.) 25 scrap, (185, S. S., 3156.) 25 toys, (425.) 35 watch-chains, (216, S. S., 3174.) 45 mfs. of, + + +, (216.) 45 German spring steel, (183, Sept. 10, 1858, N. Y.) 45 Germinal parts of centaurea-flowers, (465, S. S., 3849.) 20 Gespinst, (401.) 25 Gig hames, metal, (415.) 35 springs, (415.) 35 Gilling twine, (347.) 25 Gilt buttons, (210.) 35 or plated ware, (210.) 35 jewelry, (459.) 25 ware, silver or German silver base, (210.) 35 Gimlets, steel mfs.. + + +, (216.) 45 Gimps, bead or bugle-, (396.) 50 cotton, (324 a.) 35 flax, (336.) 40 silk, (383.) 50 wool, wstd., or hair, wholly or ptly. of, (368.) 30 cts. per lb. and 50 mixed, exc. pt. W., wstd., or hair, according to comp. mat. of ch. val.,(823, S. S., 4375.) Gin, (311 a.) $2 per pf. gal. Ginger ale or beer, (317.) 20 no duty on hoW.es oi- jugs containing same. Ginger, essence of, (92.) 25 same, if part alcohol, (118.) 50 cts. per lb. ground, (96.) 5 cts. per lb. liqueur, (16 per ct. alcohol,) in bottles, (837 6.,S. S., 4374.) 20 pickled, (284.) 35 preserved, (302 a.) 35 root, green, fresh, or dried, but unground, (536, May 6, 1863, N. Y., also S. S., 658.) Free. Ginger root, sweepings and refuse, (536, S. S., 5314.) Free. Ginghams, as cotton cloth. Ginseng root, cr,, (636.) Free, not cr., (94.) 10 Girandoles, gilt or plated metal, (210.) 35 of other metal, (216.) 45 Perct. Girders, iron or steel, (178.) 1% ct. per lb. Glass, all articles of, cut, engraved, painted, col- ored, printed, stained, silvered, or gilded, not including plate glass, silvered, or looking- glass plates, (135, S. S., 1208.) 45 same, of plain, molded, or pressed green or col- ored bottle glass, not cut, engraved, or paint- ed, and + + +, (133, S. S., 1208.) 1 ct. per lb. same, of flint, or lime glass, plain, molded, or pressed, + + -I-, (134.) 40 artificial fruits of, for hat or bonnet trimmings, (429 b., S. S., 5251.) 50 balls for marbles, (425, S. S., 3821.) 35 balls for decorating Christmas trees, (425, S. S., 2147.) 35 barometers and sextants, brass ch. val., (216, 823, S. S., 1606.) 45 barrels, small, ornamented, having hole in the top, and metal faucet near the bottom, and filled with spirits or wines, dtbl. separately under 136 or 143, (S. S., 3431.) 45 bead-necklaces, (396.) 50 beads, (396.) 50 bent, for special pps., as carriage fronts, etc., (143, S. S., 4398.) 45 blocks, opaque, for mosaic work, (143, S. S., 4909.) 45 blue, and blue with red centre, {see below, " Glass, colored.") Bohemian, (143.) 45 bottles, as follows, to wit: cut, engraved, painted, colored, printed, stained, silvered, or gilded, (135.) 45 same, if filled, pay in addition to duty on con- tents, (136.) 45 of flint or lime glass, plain, molded, or pressed, -h -f +, (134.) 40 same, if filled, pay in addition to duty on con- tents, + + +, (134.) 40 of green or colored glass, plain, molded, or pressed, (133.) 1 ct. per lb. same, if filled, (except with ginger ale, wines, or spirituous liquors,) pay in addition to dty. on contents, (133.) 30 same, filled with ginger ale or still wines, are exempt from additional duty, (317, 308 d.) same, filled with spirituous liquors or spark- ling wines, (310.) 3 cts. each, all glass bottles other than those of plain, green or colored glass embraced in 133, filled with wines, spirituous liquors, or any other article, pay same duty in addition to contents as if not filled, (136.) bottles and jars, ordinary, sp. impt. for college not free, (S. S., 3044.) broken pieces of. new or old, which cannot be cut for use, and fit only for re-mf., (707.) Free, bugles or beads, and necklaces of, (396.) 50 bull's eyes, (134.) . 40 button centres, (143, S. S., 3458.) 45 button-molds, ordinary, for covering, (407.) 25 buttons, (407, S. S., 1247.) 25 round pieces of black glass, ornamented with a figure, and intended to be used in making buttons, (143, S. S., 4316.) 45 * Compositions of glass, cut into various shapes, like preciotis stones, and ornamented with designs on enamel, to be used in the mf. of jewelry as settings, dutiable at 10 per ct. ad val. as compositions of glass or paste, not set, (S. S., 5258.) SCHEDULE OF DUTIES. 35 Per ct. Glass carboys, covered or not, of plain, molded, or pressed green or colored bottle glass, (133.) I ct. per lb. same, filled, in addition to duty on contents, (133.) 30 chemical glassware, glass ch. val., (143.) 45 chimneys, for lamps, cut or ground however slightly, or colored, (143, S. S.. 1466, 1974.) 45 cut into lengths, with edges ground or bevelled, (135, S. S., 1466, 1974, 3030.) 45 colored glassware, described in invoice as " ruby roudilles," " blue, with red centre," " blue," " green," etc., (135, S. S., 4206.) 45 all other, + + +, (135.) 45 imported in long round pieces for the mf. of buttons and im. pr. stones, (143, Dec. 3, 1859, N. Y.) 45 lamp chimneys, (143, S. S., 1466, 1974.) 45 compositions of, not set, (420.) 10 set, as jewelry, (459.) 25 crystals for watches, (494, S. S., 2807.) 25 other than for watches, (143.) 45 cut, all articles of glass cut, (135.) 45 cutters' stones, as grindstones, (438, S. S., 310.) $1.75 per ton. damage, allowance on.* decanters and other like vessels of glass, if filled, pay the same rates in addition to those on contents, as if empty, (136.) demijohns, of plain, molded, or pressed green and colored bottle glass, covered or not, (133.) 1 ct. per lb. if filled they pay in addition to duty on con- tents, (133.) 30 disks, optical, or object glasses for telescopes, edges ground or cut, (135, Aug. 5, 1858, Boston.) 45 disks, unwrought, for use in the mf, of optical instruments, (708.) Free, engraved, articles of, (135.) 45 eye-glasses, (143.) 45 if gutta-percha frames ch. val., (441.) 35 if shell frames ch. val., (486, 823.) 25 flint-, all bottles, vials, and other glassware, plain, molded, or pressed, + -f +, (134.) 40 if filled they pay exclusive of duty on con- tents, (134.) 40 frosted-, (143, S. S., 4770.) 45 gilded articles of, (135.) 45 goblets, ptly. grouud, (135, Oct., 1871, N. Y.) 45 with cut and ground rims, (135, S. S., 3030.) 45 granulated or frosted, (143, S. S., 4770.) 45 green, not the common bottle glass, (135, S. S., 4206.) 45 ground, (135, T. R., p. 568, S. S., 1416, 1974.) 45 hand-mirrors, or small silvered plates for, (135, S.S., 2407, 3805.) 45 jars, pickle-, or preserve-, of plain, molded, or pressed green or colored bottle glass, (133.) 1 ct. per lb. filled, 4- + -h, they pay in addition to duty on contents, (133.) 30 jet imitations, (458, S. S., 5161.) 25 jewelry, in part of, (459, S. S., 5161.) 25 Per ct. Glass, lamp-shades, opaque, not plain, similar to porcelain, (143, S. S., 5441.) 45 looking-glass plates with bevelled edges and of fixed sizes, dtbl. under 141, (S. S., 5455.) mfs.of, orofwhichglassisch.val., + + +,(143.) 45 object glasses, for telescopes or microscopes, edges ground or cut, (143, Aug. 5, 1858, Boston.) 45 obscured for sp. uses, (143, S. S., 4229.) 45 old, which cannot be cut for use and is fit only to be remfd., (707.) Free, painted articles of, (135.) 45 painted, glassware, (143.) 46 paintings on, ranking as works of art, (470, S. S., 3142.) 30 paintings on, not ranking as works of art, (143, T. R., p. 568, S. S., 4695.) 45 pebbles for spectacles, rough, (665.) Free, pickle jars, (see above, " Glass jars.") plaques, with cut-glass borders, (143, S. S., 3012.) 45 plate, unwrought, for use in the mf. of optical insts., (708.) Free. plates, small silvered for hand-mirrors, (135, S. S., 2407, 3805.) 45 porcelain-, (143.) 45 preserve jars, (see above, " Glass jars.") printed, articles of, (135.) 45 re-burned, after cutting and grinding, (135, S. S., 3030.) 45 "ruby roudilles," so-called, (135, S. S., 4206.) salvers, silvered, with cut-glass borders, (143, S. S., 3012.) 45 sand, cr. min. sub., (215, S. S., 3880.) 20 sheets, or oblong strips of, painted in flowers, etc., for settings of jewelry, etc., (135, S, S., 4695.) 45 silvered articles of, not including plate glass, silvered, or looking-glass plates, (132.) 45 spectacles, metal frames, (216.) 45 stained articles of, (135.) 46 toys, (425, S. S., 2114, 3821.) 35 trays, silvered, with cut-glass borders, (143, S. S., 3012.) 45 tubes for thermometers, (143, S. S., 5517.) 45 tubes of flint-glass, not cut or ground, (134, S. S., 3836.) 40 same, of plain, molded, or pressed green or col- ored bottle glass, (133.) 1 ct. per lb. tumblers, ground or cut. (135, S. S., 3030.) 45 unpolished plates of, for mf. of spectacles, dtbl. under 138, (S. S., 5522.) vessels, {see above, " Glass decanters.") vials, of plain, molded, or pressed green or col- ored bottle glass, (133.) 1 ct. per lb. ware, colored, not the common bottle glass, (135, S. S., 4206.) 45 ware, rebumed, after being cut or ground, (135, S. S., 3030.) 45 watch crystals, (494.) ^ 25 window- or plate-, as follows :t 1. All cast polished plate-glass, silvered or looking-glass plates, (141.) not over 10x15 inches square — 150 sq. in. 4 cts. i)er sq. ft. * " In all cases where damage is claimed on glass or glassware, the damaged articles should be separated from the sound, and examination made at the earliest day practicable after the appraiser is ready to make such examination. If the goods shall have been sent to warehouse, and there are no facilities for making the examination in warehouse, the goods should be transferred to the appraiser's store for such examina- tion," (S. S., 3337.) t See table, post, Part IV., p. 26. 36 SCHEDULE OF DUTIES. * Per ct. Glass, window- or plate-, {continued) : over 10x15, and not over 16x24 = 384 sq. in. 6 cts. per sq. ft. over 16x24, and not over 24x30 = 720 sq. in. 10 cts. per sq. ft. over 24x30, and not over 24x60 = 1440 sq. in. 35 cts. per sq. ft. all above 24x60. 60 cts. per sq. ft. none of these to pay a lower rate when framed, but to pay in add. upon frames. 30 2. All cast polished glass w?isilvered, (140.) not over 10x15 inches square = 150 sq. in. 3 cts. per sq. ft. over 10x15, and not over 16x24 == 384 sq. in. 5 cts. per sq. ft. over 16x24, and not over 24x30 = 720 sq. in. 8 cts. per sq. ft, over 24x30, and not over 24x60 = 1440 sq. in. 25 cts. per sq. ft. all above 24x60. 60 cts. per sq. ft. 3. All cylinder and crown glass polished, (137.) not over 10x15 inches square = 150 sq. in. 2}i cts. per sq. ft. over 10x15, and not over 16x24 = 384 sq. in. 4 cts. per sq. ft, over 16x24, and not over 24x30 = 720 sq. in. 6 cts. per sq. ft. over 24x30, and not over 24x60 = 1440 sq. in. 20 cts. per sq. ft. all above 24x60. 40 cts. per sq. ft. 4. All fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, (139 a.) not over 10x15 inches square = 150 sq. in. ^ ct. per sq. ft. over 10x15, and not over 16x24= 384 sq. in. 1 ct. per sq. ft. over 16x24, and not over 24x30 = 720 sq. in. 1}4 ct. per sq. ft. all over 24x30. 2 cts. per sq. ft. all weighing over 100 lbs. per 100 sq. ft., to pay an additional duty on the excess at the same rate, (139 6.)* 6. All unpolished, cylinder, crown and com- mon window-glass, (138 a.) not over 10x15 inches square = 150 sq. in. 1% cts. per lb. over 10x15, and not over 16x24 = 384 sq. in. 1% cts. perlb. over 16x24, and not over 24x30 = 720 sq. in. 2=^ cts. perlb. all over 24x30. 2% cts. per lb. All glass of this class in boxes of 50 sq. ft., as nearly as sizes will permit, now known and commercially designated as 50 ft. of glass, shall be entered and computed as follows: Single thick, weighing not over 55 lbs. of glass per box, as 50 lbs. of glass only, (138 b.) Double thick, weighing not over 90 lbs., as 80 lbs. of glass only. But in all other cases the duty must be computed according to the actual weights of glass, (138 c.) cylinder, unpolished, but corrugated, dtbl. under 138, (S. S., 5543.) Per ct. Glass, window- and plate-, (continued) : 6. Tinted or colored window-glass, in sheets, for mfg. church windows, is dtbl. by the sq. ft., the same as uncolored glass of the same kind, (S. S., 1809.) Glauber's salts, (75.) 20 Glazed calf-skins, (461.) 20 Glaziers' diamonds, (687). Free. Globes, glass, for lamps or gas jets, (143.) 45 papier-mache. (472.) 30 wood ch. val., (233.) 35 other, according to material. Glove-buttons, brass, with shanks, (216, S, S., 5116.) 45 Glove-cleaners, (454, S. S., 2169, 2586.) 25 Gloves, cotton, knit, with small stripes of colored wstd. yarn knit in for ornament, dtbl. under 363, as knit goods, part wstd. Cotton, lined with leather, according to mate- rial of ch. val. lined with wool flannel, as clothing, etc., under 366, (S. S., 4194.) 40 cts. per Ib.'and 35 lined with wool waste, not knit, as cloth- ing, etc., under 366, (S. S., 318.) 40 cts. per lb. and 35 made on knitting-machines or frames, (322.) 35 other, (324 a.) 35 hair, animal, (366.) 40 cts. per lb. and 35 kid or leather, of all descriptions, (436.) 50 (See, also, Pt. I., 1875, as to discriminations in appraisements.) knit, of wool, worsted, or hair, dtbl. under 363. {See " Woollen knit goods.") of mixed materials, not part W., wstd., or hair, according to comp. mat. of ch, val. (823.) silk, (383.) 50 woollen cloth, (366. S.S., 2358) 40 cts. per lb. and 35 Glucose or grape sugar, (21.) 20 burnt, or beer-coloring, (117, 822, S. 8., 3732.) 50 Glue, common, (1.) 20 fish or isinglass, (6.) 25 stock, hide cuttings, raw, with or without hair, and all other glue stock, (511.) Free. Glycerine, crude, brown or yellow, of the sp. grav. of not over 1^% at a temperature of 60 degrees Fahrenheit, (4.) 2 cts. per lb. refined, (5.) 5 cts. per lb. Goa-powder, mixed mat, mfd., (93, S. S., 4196.) 25 Goats' hair, dress goods and other mfs. of. {See "Dress Goods" and " Worsteds.") unfit for combing or weaving, cleaned but unmfd., (717 a., S. S., 4108.) Free, other. {See " Wool.") Goats, living, (252, Oct. 30, 1866, A. & Co.) 20 skins of Angora goat, raw, without the wool, unmfd., (7196.) Free. Chinese, with hair on, unmfd., (709, S. S., 4685.) Free, other, raw, (709.) Free. Goat-skin carriage robes, (435, S. S., 3702.) 30 rugs, (378 c, S. S.. 2825, 3063, and see T. D., 99.) 40 Goblets of flint or lime glass, plain, (134.) 40 cut or ornamented, (135.) 45 Gold, articles and mfs. of, + + +, (216.) 45 * See rule for computing duty on excess. (S. S., 4532,) in which the Department held, that " where the weight of such glass is over 100 pounds to the 100 square feet, each additional pound should be considered as the equivalent of a foot, and duty assessed according to the size of the glass." SCHEDULE OF DUTIES. 37 rer ct. Gold-beaters' molds and skins,* paper, called "quetch papier," (710.) Free, bracelets, (459, S. S., 496.) 25 bullion, (666.) Free, cabinets of coins or medals of, (669.) Free. Chlor, (92 ) 25 and sodium chlor, (92.) 25 coins, (678.) Free, dust, (798.) Free, embroideries, + + +, (216.) 45 epaulets, galloons, laces, knots, stars, tassels, and wings of, (427 ) 25 foil, for dentists' and other uses, (216, S. S., 2674.) 45 galeries, (216, S. S., 4204.) 45 galloons, (427.) 25 jewelry, (459.) 25 knots, (427.) . 25 laces, (427.) 25 leaf, (200.) ?1.50 per package of 500 leaves, half gold, same as full gold, (200, 822, April 2. 1863, N. Y.) mfs., wholly or ptly. of, finished or not, and + + +, (216.) 45 medals of, (740 ) Free, muriate of, (92.) 25 old and unfit for use without re-mf,,as bullion, under 666. (T. R., p. 60.) Free, ores, (752.) Free, oxyd of, (92.) 25 paper in any form, (216 ) 45 pens, (216.) . 45 shell or gold saucers, for painting, (216, May, 1872.) 45 size, (711.) Free, stars, (427.) 25 studs with settings, (459, T. R., p. 587.) 25 without settings, (459, S. S., 496.) 25 sweepings, (798.) Free, tassels, (427.) 25 watch-cases, (494.) 25 watch-chains, (459, S. S., 496.) 25 watches, (494.) 25 wings of, (427.) 25 Goloe shoes, galoches, or clogs, of leather, (463.) 30 of wood, (233.) 35 Gomline, as albumen, (496, T. R., p. 569.) Free. Good Hope Cape, act repealing discriminating duties on goods from beyond. (See S. S., 5495.) Goose-skins, dressed, feathers removed and only down left on pelt, (450, 461, 822, S. S., 4974.) 20 Goring, cotton, or cotton ch. val., except when part wool, worsted, or hair, (324 o.) 35 wholly or partly of wool, worsted, or hair, (368.) 30 cts. per lb. and 50 Gothenberg, octagonal-shaped iron. {See " Iron.") Gouges, mfs. of steel, (216.) 45 Gowns, as " Clothing," according to material. Grain, allowance for loss in exp.. (S. S., 3729.) brought into the U. S. in ordinary road vehicles by Canadian farmers to be ground in mills owned by citizens of the U. S., under regs.. Perct. not to be deemed importations or subject to import duties, (Pt. I., 2338, S. S., 5546.) Grain, duty on, how to be estimated, (Pt. I., 1881.) bags or sacks, American or foreign, expt. filled with grain, and rtd. empty, under regs.,t (049 and Pt. I., 2184, S, S., 4260, 5423). Free, as coverings of flaxseed, (S. S., 88.) as ships' furniture. (See May 18, 1861, and S. S., 634.) Grains, tanned or tawed, as leather, (461.) 20 Paradise or amomum, cr., (636.) Free, not cr., (94.) 10 Graisse adherente or encluit adherente, (837 b., S. S., 5144.) 20 Grana or Granella, cochineal, (508.) Free. GranadUla wood, (818.) Free. mfs. of, (232.) 35 Granite, unmfd. and undressed, (487 a.) 81 per ton. same, hewn, dressed, or polished, (487 &.) 20 Granville lotion, for the alcohol contained there- in, (103.) 82 per gal. and 25 Granza or garance, prepared madder, (547.) Free. Grape juice or pulp, (301.) 20 Grapes, (299.) 20 Grapes, Malaga, packed in sawdust, imm. tr, of, under 1952, (S. S., 3804.) Grape sugar or glucose. (21.) 20 Grass, articles of, + + +, (395.) 30 bags, {see " Bags" and " Bagging.") bonnets, hats, and hoods, (400.) 30 braids, etc., for making hats, etc., (448.) 20 cables or cordage, tarred, (344.) 3 cts. per lb. untarred, (346.) Z}4 cts. per lb. cloth, (351.) 35 flowers, called " natural grass flowers," dried and prepared, (837 6.. S. S., 1739.) 20 hooks, (216.) 45 mfs. of, + + +, (395.) 30 mats and matting, floor-, (432.) 20 tea-, (395, S. S., 3635.) 30 noils, of China-grass, ramie, or sea-grass comb- ed and prep, in England, (351, S. S., 3470.) 35 tea-mats, (351, S. S., 3635.) 35 thread of same, wound on spools, (351, S. S., 3621.) 85 yarn of same, (351, S. S., 2133.) 35 Grasses, natural, dried, and prepared, and called " natural grass flowers," (837 b., S. S., 1739.) 20 sisal-, sunn-, China-, ramie, or sea-, and other like fibrous vegetable substances, -4- + -f, (333 6.) 815 per ton. Spanish, esparto, and other, and pulp of, for the mf. of paper, (691, 704 a.) Free. Grasshopper springs, for carriages, (412.) 35 Grease, all not specified,! (437, S. S., 2422.) 10 for use as soap stock only, + -f- -I-, (712.) Free, known as " brown grease," obtained by pres- sure from wool skins, (437, S. S., 1953.) 10 Green, French-, dry or moist, (87.) 25 mineral, (87.) 25 * "An article stlyed 'gold beaters' skins,' but not made of the same material nor adapted to the same uses, was held to be dutiable as a manufacture of bladder." (S. S., 3.52.) t Bags of foregn mf. exp. filled with flour or bran, or anything else than American grain, and rtd. empty are not free under the provision of the 7th section of the act of Feb. 8. 1875, Pt. 1 , 2184." (S. S., 5423.) American bags exp. filled with foreign dye-woods, ground in the U. S., are dutiable on re-importation, (o, o., ooll.) t Bone grease included, (S. S., 2422.) Also machinery drippings, (S. S., 3468,) and grease part fish-oil, (S. S., 3603.) 38 SCHEDULE OF DUTIES. Per ct. Green, Paris-, (87.) 25 stone, as marble, under 467, (S. S., 278.) turtles, (810.) Free. Grenadines, cotton, as cotton cloth, silk and cotton, according to material of ch. val., (823.) silk in piece, (383.) 50 Grindstones, finished or unfinished, (438.) $1.75 per ton. Groats, (837 b.) 20 Ground-beau oil, (92.) 25 beans or peanuts, (304.) 1 ct. per lb. shelled, (304.) 114 ct. per lb. Guano, (505.) Free, imitations of, (505, S. S., 391.) Free. Guano Islands, amendment of acts, (20 Stat., p. 30.) Guarana paste, med. prep., (93, S. S., 1889.) 25 Guava jelly, (302 6., S. S., 1762.) 35 marmalade, or paste, (302 a., S. S., 1762.) 35 Guhr, (215.) 20 Guimauve, Chamomile, cr., (636.) Free. not cr., (94.) 10 Guinea grains, grains Paradise, cr., (636.) Free. not cr., (94.) 10 Guitars, (4G9.) 25 Guitar strings of gut, (671.) Free. of metal and silk, (469, S. S., 4453.) 25 Gum, amber, (640.) Free. Gum elastic, {see "India-rubber.") Gums and gum-resins, not edible, cr., and -f + -H, (636.) Free. same, advanced in val. or condition by refining or grinding, or by other process of mf., (94.) 10 The above includes: Gums, aloes, ammoniac, anime, Arabic and Aus- tralian. Barbary, bdellium, and benzoin or Benjamin, cape, chicle, copal, and cowrie, damar or dammar. East India, frankincense. gamboge, garbanum, and guaiac. Jeddo. mastic and myrrh, olibanum. sandarac, Senegal, shellac, and spruce, talc and tragacanth. perdu, as opium, (120, T. R., p. 569.) $1 per lb. substitute, burnt starch, dextrine, or British gum, (19.) 1 ct. per lb. Gun-barrels, (216.) 45 forged and rough-bored shot-, (204.) 10 Gun-blocks, wood, rough-hewn or sawed only, (222.) 20 Gun-cotton, (439.) val. not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. 10 cts. per lb. locks, (216, S. S., 4969.) 45 Gunny bags and gunny cloth, not cotton bagging, (341.) val. at not over 10 cts. per sq.yd. 3 cts. per lb. val. over 10 cts. per sq. yd. 4 cts. per lb. same, suitable for same uses as cotton bagging, (343.) val. at not over 7 cts. per sq. yd. l]4ct. per lb. same, val. over 7 cts. per sq. yd. 2 cts. per lb. as extra covers for coffee sacks, dtbl., (S. S., 3626.) and gunny cloth, old or refuse, fit only to be remfd., (713, S. S., 194.) Free. Per ct. same, old or refuse, to be used in making, and fit only to be converted into paper, (754 a.) Free. Gunpowder, gun-cotton, (Aug. 5, 1858. N. Y.,) and all other explosive substances used for mi- ning, blasting, artillery, or sporting pps., (439.) val. at not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. lo cts. per lb. Guns, all sporting breech-loading shot-, (203.) + + +, (202.) plugs and nipples for, of iron and steel, (216.) Gun-stocks, wood; (222.) Gun- wads, of all descriptions, (440.) Gut, cat-, so-called, or whip, unmfd., (672.) Free. Gut-cord, or cat-gut strings, so-called, fcr musical insts., (671.) Free. sayne, gut-rope or whip-gut strings for other pps.. (488, S. S., 2637.) Gut and wormgut, for and other cord, mfd. 25 or not, (714.) Guts, salted, (715.) Gutta-percha, all articles of, (441.) dress-shields, (441.) in smooth sheets, (441, S. S., 889.) jewelry, (459.) mfd., + + +, (441.) unmfd. or cr., (716.) Gypsum or plaster of Paris, calcined, (477.) ground, (477, May 18, 1866, Erie.) unground, (628.) Free. Free. Free. Free. 35 35 S5 25 35 20 20 HACKLES or hatchels, (216.) 45 Hsensel's patented essential oils, (99, 8. S., 5259.) 50 Hair Unmanufactured: all kinds of animal, + + +, and excepting such as is provided for in 354 and 358 for combing and weaving, (717 a.) Free. Alpaca, goat and other like animals, accord- ing to value at the last port or place whence exported to the U. S., excluding charges at such port, viz. : val. not over 30 cts. per lb., (358 a.) 10 cts. per lb. val. over 30 cts., (358 6.) 12 cts. per lb. Angora goat, or mohair, same as above, al- paca, etc., bristles, (402.) 15 cts. per lb. calf-, (717 a.) Free. camels-, noils of, (717 a., S. S., 2447.) Free, raw, (717 a. S. S., 2429.) Free. cattle-, (717 a.) Free. goat-, common, (717 a.) Free hogs-, (717 a.) Free. horse-, long or short, (717 a.) ' Free. human, raw, uncleaned.andnot drawn, (444.) 20 cleaned or drawn but not mfd., (444.) 30 (Chinese) partly cleaned, (444. S. S., 3353.) 30 Yak, (717 a., S. S., 4952.) Free. Hair, Manufactures of : all mfs. of, + + +, (445, S. S., 1726.^ 30 alpaca, goat, or other animals, all cloaks, overcoats, and all other outside garments of, for ladies and children, and goods of like description, or used for like pps. wholly or ptly. of, (except knit goods.) (367,) 45 cts. per lb. and 40 SCHEDULE OF DUTIES. Per ct. Hair, manufactures or (eonttrnted): alpaca, goat, or other animals, balmoral skirts, or skirting, and goods of like descrip- tion, or used for like pps., wholly or ptly. of, made up or mfd. (366,) 40 cts. per lb. and animal-, all mfe. wholly or ptly. of, + + +, and not part wool, (363, a.) valued at not over 30 cts. per lb. (363 6. and/.) 10 cts. per lb. and valued at over 30 and not over 40 cts. (363 c. and /.) 12 cts. per lb. and valued at over 40 and not over 60 cts. (363, d. and /.) 18 cts. per lb. and valued at over 60 and not over 80 cts. (363, e. and/.) 24 cts. per lb. and valued at over 80 cts. (363, g.) 35 cents per lb. and and worsted ornaments for hats, etc., (368, S. S., 2893.) 30 cts. per lb. and applications for, toilet preps., (99.) bonnets, hats, and hoods, (400.) bracelets, braids, chains, curls, and ringlets of, or ch. val. of human hair, (442.) braids, plaits, laces, and trimmings of, for majiing or ornamenting bonnets, hats, or hoods, (448.) brushes of, (404.) calf-, cloth, wholly or ptly. of and not part W., dtbl. under 363, at same rates as wstds.,etc. • caps, (400.) materials for, (448.) chains, wholly or ch. val. of human hair, (442.) cloth known as "crinoline cloth," (445.) known as " hair seating," (446.) 30 cts. per sq. yd.* of similar description with "crinoline," + + +,(445.) of similar description to those provided for in 363 are subject to same duties as wstd. goods under that paragraph, cords, (383.) 30 cts. per lb. and cosmetics for, (99.) cow- or calf-, cloths wholly or ptly. of, and not part W., are dtbl. under 363 at same rates as worsteds, etc. curled of hogs-, for beds and mattresses, (717 6.) Free, of other animals, for beds and mattresses, (443.) curls, of human-, (442.) dressings, toilet preps., (99.) dyes, toilet preps., (99.) frizzles (curls), of human-, (442.) galloons, (368.) 30 cts. per lb. and gimps, (368.) 30 cts. per ib. and human-, bracelets, braids, chains, curls, ring- lets, and rings of, or of which it is the comp. mat. of ch. val., (442.) all mfs. of, + + -f, (444.) 35 20 Perot Hair, manupacturks of (contimied) : laces, for bonnets, hats, or hoods, (448.) 20 for upholstery- or other pps., -\- + +, (368.) 30 cts. per lb. and 60 netting of human hair, foundation for wigs, (444, S. S., 1539.) 35 nets, India-rubber and silk, S. ch val. (383, S. S., 3160.) 50 silk, (383.) 50 wool, wstd., or hair, (368.) 30 cts. per lb. and 50 oils, (99.) 50 or head-nets. {See above, " Hair nets.") pencils, (447.) 30 perfumeries, exc. alcoholic, (99.) 50 pins, according to material, plaits, for bonnets, hats, or hoods, (448.) 30 restoratives, toilet, (99.) 50 rings and ringlets of human-, (442.) 85 seatings. {See above, " Cloth," etc.) selvedge to seatings.* switches of cotton-thread, as " cotton-thread," under 318. (S. S., 1039, 2824.) trimmings for bonnets, hats, or hoods, (448.) 20 dress, wholly or ptly. of alpaca-, goat-, or other animal-. (368.) 30 cts. per lb. and 50 watch-guards of human hair, (444, S. S., 1603.) 35 wigs, human hair, (444, S. S., 1366, 1539.) S5 Hake sounds, (515, S. S., 1648.) Free. Half-duck for sails, as sail-duck, under 348, (Nov. 16, 1843, N. Y.) 30 Half-goldleaf, same as full gold, (200, 822, April 2, 1863, N. Y.) $1.50 per package of 500 leaves. " Half-stufT," pulp for paper, (837 6., S. S., 1589.) 20 Halter chltins, {see "Chains.") Halter rings, as saddlery, (415.) 35 Hamburg edgings, cotton embroideries, (325.) 40 edgings, appraisal of, (S. S., 3601.) Hames, as saddlerj', (415.) 35 Hammer-felt, in sheets for the mf of piano-ham- mers, dtbl. under 362 as mf. of W., (S. S.,4827.) molds, dtbl. under 177, {see " Steel.") Hammers, blacksmiths', of iron or steel, (165.) 2}4 cts. per lb. all others, (216.) 45 Hams, (254.) 2 els. per lb. Handbills, lithographic, as printed matter under 384, (Oct. 9, 1861, N. Y.) 25 Handbills, printed, all, (384.) 25 Handkerchiefs, cotton, hemmed. (325.) 40 in the piece or strip, as cotton cloth. single, but not hemmed, (324 a.) 35 linen, (334.) 35 linen and cotton lace, lace ch. val., (325, S. S., 5474.) 40 silk, (383.) 50 Handle bolts of wood. (782.) Free. Handles for chests and drawers, according to materials. Handsaws, (175.) 40 * The question decided in Wilklns v. Arthur, and acquiesced in by the Department (S. S., 3597), was one of dassificntiov. eocx'lwnrely , based upon the distinction made in the late tariff laws between settings of differ- ent widths, and had no relation, whatever, to the inclusion of the selvedge in computing the number of square vards for the assessment of duty on the goods. The present law has abolished this distinction in classification, and imposed the same rate of duty upon all "hair seating," without regard to width. The basis of the decision, therefore.no longer exists, and as the selvedge on these, in common with that on other goods, is certainly dutiable, the principle laid down in an analogous case by a ruling of the Department. May 16, 1863, seems to' me to be applicable here, to wit : that the selvedge being " an integral part of the fabric, should be included in computing the width to ascertain the square yard," for the purpose of estimating, no< the rate of duty, but the amount thereof to be collected.— Editor. '40 SCHEDULE OF DUTIES. Per ct. Hangers, swords, (207 6.) 35 Hard metal, part lead, (189, S. S,, 3591.) 2 cts. per lb. Hardware, saddlery-, coach-, and harness-, (415.) 35 all other, + + +, (216.) 45 Hares' furs, undressed and not on the skin, (450, Oct. 31, 1883, Bait.) 20 skins, not dressed, (706.) Free. Harmonicas, or mouth-organs, with full octaves. (469, S. S., 4859.) 25 without full octaves, as toys under 425, (S. S., 3399, 4859.) 35 Harmoniums, large, as musical instsT, (469, T. R., p. 570, S. S., 2418, 2869,) {see also " Mouth-Or- gans.") 25 Harness, (415.) 35 furniture and hardware, + + +, (415.) 35 Harps and harpsichords, musical insts., (469.) 25 Harp-strings, gut, (671.) Free. Hartshorn, (36.) 20 spirits of, so-called, or aqua ammonia, (34.) 20 part alcohol, (118.) 50 cts. per lb. Hassocks, portions of carpets or carpeting, pay game rates as carpeting of like description, (378 6.) other, (378 c.) 40 Hat-bands,* silk, or silk eh. val., (383.) 50 bodies, cotton, (449.) 35 wholly or ptly. of wool, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. per lb. 35 cts. per lb. and 40 Hatchets, (216.) 45. Hat-linings, according to materials. Hats, bonnets and hoods of straw, chip? grass, palm-leaf, willow, or other vegetable sub- stance, or of hair, whalebone, or other ma- terial, + + +, (400.) 30 mme, trimmed with silk ribbon and artfl. flow- ers, (363, 822, S. S.. 2740, 2866.) 50 feathers and flowers for. (429 6.) 50 fur-felt, silk trimming ch. v.,* (363, S. S., 3542.) 50 of felt, rosin, etc., for miners' use, (400, S. S., 4735.) 30 of pith covered with wstd., (400, S. S., 4715.) 30 pith or bamboo ch. v., lined with silk and cov- ered with C. or L., (400, S. S., 3557.) 30 of wool or part wool (363) : val. at not over 30 cts. per lb., (363 b. and /.) 10 cts. per lb. aiid 35 val. at over 30 and not over 40 cts., (363 c. and /.) 12 cts. per lb. and 35 val. at over 40 and not over 60 cts., (363 d. and /.) 18 cts. per lb. and 35 val. at over 60 and not over 80 cts., (363 e. and /.) 24 cts. per lb. and 35 val. at over 80 cts., (363 g.) 35 cts. per lb. and 40 braids, plaits, flats, laces, trimmings, tissues, willow sheets, and squares, used for making or ornamenting, (448.) 20 Perct Hats, ornaments for, of hair and worsted, (368, S. S., 2893.) 30 cts. per lb. and 50 braids, cotton, for trimming,* (448, S. S., 5542.) 20 fur, (400.) 30 leather, (400.) 80 silk, (400.) 30 sparterrie for making or ornamenting, (792.) Free. Hatters' irons, cast, (157.) V4 ot. per lb. plush, of silk or of silk and cotton, (451.) 25 Hat trimmings or ornaments of brass or iron, (216, S. S., 2551.) 45 glass, imitation jet, (458, S. S,, 2551.) 25 Hat wire, {see " Wire.") Hautboys, musical insts., (469.) 25 Haversacks, leather, (463.) 30 Hawaiian Islands. Oil and bone, the production of American fisheries, shipped from these islands directly to ports of the United States, under the Hawaiian flag, exempt from dis- criminating duty of 10 per ct., under treaty of Dec. 20, 1849, {see Dec. 28, 1864, to Secy, of State, and Dec. 31, 1864, U. S. Consul, Hono- lulu.) The following articles, being the growth and manufacture or produce of the Ha- waiian Islands, to wit: arrowroot; castor oil; bananas; nuts; vegetables, dried and undried, preserved and unpreserved ; hides and skins, undressed; rice; pulu; seeds; plants ; shrubs, or trees ; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore com- monly imported from the Hawaiian Islands, and now known in the markets of San Fran- cisco and Portland as "Sandwich Island sugar;" syrups of sugar-cane, melado, and molasses; tallow, (Pt. I., 2232, and 2371 to 2381, S. S., 2962.) Free. Hawaii, mfs. from, must be of native mat. to be free under treaty, (S. S.. 4202.) Hawaiian sugar above No. 20, D. S., dtbl., (S. S., 3262.) Hawaiian wool skins, W. dtbl., (S. S., 3414.) Hay, (273.) %2 per ton. knives, (216, March 30, 1865, Boston.) 45 tare allowed for weight of wood and wire used in baling, (S. S., 4932.) Hazel-nuts, (305.) 2 cts. per lb. Heading-blocks, (222.) 20 bolts, (761.) Free. Headings of barrels, casks, etc., (233, T. R., p. 592.) 35 Headings of hogsheads, casks., etc., wood for, sawed or split only, (234, S. S., 3863.) 20 " Heading-staves." so-called, (234, S. S., 3863.) 20 " Head-linings " for barrels, (233, S. S., 3903.) 35 Head or hair-nets, silk, (383.) 50 wstd., wool, or hair, (368.) 30 cts. per lb. and 50 * Under the ruling of the U. S. Supreme Court in Zimmerman v. Arthur, referred to in Department de- cision, S. S., 5542, it is doubtful whetner all such goods of whatever material, fit for hat-bands exclusively, should not be classified under 448 at a duty of 20 per cent. But- it will be observed in regard to the very article embraced in that ruling, {"cotton hat-braids,") the former provisions in both the cotton schedule and that for "hat materials," for braids and trimmings, were modified by the words, "not otherwise provided for," while under the present law there is no such limitation in 325 as to cotton trimmings, but on the other hand that for hat materials (448) expressly limits its operations to "materials not specially enumerated or provided for in this act." The question then arises whether in this limitation of the word "material "such articles or materials as are specially enumerated or provided for in the act, even in general terms, are not ex- cluded. And query whether the clause "composed of straw, chip," etc., was not intended to apply to the ••hats, bonnets, and hoods," rather than to the materials embraced in this paragraph ?— Editor. SCHEDULE OF DUTIES. 41 Per ct. Healds, old, worn out, and fit only for re-mf., (837 a., S. S., 592.) 10 Hedge or garden shears, f216. March 30, 1865, Boston.) 45 Hellebore root, or., (636.) Free. not or., (94.) . 10 Hemlock bark, cr,, (636.) Free. not cr., (94.) 10 extracts, for tanning, (20.) 20 lumber, {see " Wood "') seed and leaf, or conium cicuta, cr., (636.) Free. not cr., (94.) 10 Hemp, all unenumerated mfs. wholly or ptly. of, (hemp ch, val.,) other than such as can be measured by the sq. yd., (350, July 2, 1862, Boston.) 35 bagging for cotton and other mfs., + + +, suit- able to the uses for which cotton-bagging is applied, wholly or in part ol hemp, (343.) val. at not over 7 cts. per sq. yd. 114 ct. per lb. val, over 7 cts. 2 cts. per lb, bagging and bags, and like mfs., + + + , other than above, wholly or in part of hemp, (342.) 4Q baled, no tare for hemp ropes used on it, (S. S., 4957.) bale rope of, (350, April 21, 1858, N. Y.) 35 carpeting of, (377.) 6 cts. per sq. yd. cloths of, other than above, (see "Linens.") cod-lines, (350, S. S., 1358.) 35 half duck, for sails, as sail-duck, (348, Nov. 16, 1843, N. Y. and Boston.) 30 Indian, a cr. drug, (630.) Free, rags for making paper, (753 a.) Free, sail-duck, or canvas for sails, (348.) 30 sash cord. (350, S, S,, 487.) 35 seed, (452.) }( ct. per lb. seed oil, (28.) 10 cts. per gal. sheetings, (349.) 85 sunn-, or brown, (333 6.) 815 per ton. tow of, or codilla, (330.) SlO per ton, thread for mfg. hat-braids, (350, S. S., 4317.) 35 unmfd., Russia and other; also India, Manila, and other like substitutes for hemp, (331, Jan. 4, 1871,N. Y.) $25 per ton. unmfd., called " Italian flax," but really hemp, (331, Oct. 24, 1859.) $25 per ton. waste, for paper-stock, (754.) Free, yarns of, (335.) 35 Henbane, leaf, cr., (636.) Free. Henry's fhagnesia, (99.) 50 Herrings, (see " Fish.") Heva-yerba or Brazilian tea, (837 6., S, S., 3909.) 20 Hide cuttings, raw, with or without the hair on, (511.) Free. Hide rope, (718.) Free. Hides, ptly. cured, (837 6., S. S., 3464,) 20 ptly. tanned, (461, S. S., 4802.) 20 raw, hair removed by liming, (719 a., S, S., 3720,) Free, raw or uncured, whether dry, salted, or pickled, (719 a.) Free, tanned, (see "Leather.") walrus, tanned, but not dressed and finished, (461,S. S., 4888.) 20 Hinge-blanks, (164.) 2M cts. per lb. Hinges and butts, iron, finished, (164.) 2)4 cts, per lb. bra«?s, (216.) 45 copper, (216.) 45 Per ct. Hinges, gold, silver, or German silver, (216.) 45 Hobby horses, toys for children, (425.) 35 Hob-nails, (168.) 4 cts, per lb. Hods, coal-, metal, (216.) 45 Hoes, iron or steel, (216.) 45 HofF, Johann's malt extract, (99, S. S., 2867, 4834.) 50 Hoffman's anodyne, (170.) - 30 cts, per lb. Hogs' hair, curled. for beds and mattresses, (717 6,) Free, not curled or mfd., (717 a.) Free. Hogsheads, empty, (231.) 30 Hollands, brown, (sec " Linens.") Hollow-ware, cast-iron, (157.) V^ ct. per lb. same, coated, glazed, or tinned, (201.) 3 cts, per lb. other, of metal, (216.) 45 same, if coated, glazed, or tinned, (201.) 3 cts. per lb. Hones, and whetstones, (720.) Free. Honey, (274.) 20 cts, per gal. Honey-water, cosmetic, (99.) 50 Hong-Kong silver dollars, invoice value = to U. S. gold dollars, (S. S., 3290.) Hoods, for men, women, and children, all, + + -f. 30 braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making OT ornamenting of, (448.) 20 Hoofs, (512.) Free. Hooks and eyes, gilt or plated, (210.) 35 same of other metals, (216.) 45 fish-, (216.) 45 reaping- or grass-, (216.) 45 Hoop-iron, splayed and punched in lengths for barrel-hoops, dtbl, under 154 b., (S, S,, 5194,) (see "Iron.") Hoops, wood, finished for use, (233, T. R,, p, 592, S, S., 3903.) 35 iron, (see " Iron, mfs, of,") Hoop timber, rough, (234, S, S., 3035.) 20 round, in bark.. 6 to 14 inches diameter, (734, S. S., 3627.) Free. Hop poles, cedar or other, unmfd., (722.) Free. Hops, (275,) 8 cts. per lb. roots of, for cultivation, (721.) Free. Horn combs, (419.) 30 Horn, mfs. of, -f + -f , (399.) 30 pith, unmfd., (513, S. S., 4786.) * Free. sizing, (837 6., S, S., 4750, 4786,) 20 plates for lanterns, (399.) 30 strips, (513, S. S„ 1229,) Free, tips, (513.) ■ Free. Horns, boat-, and post-, brass or tin, (469, S. S,, 5217.) 25 Horns of animals, and parts of, unmfd,, (513.) Free, toy-, (425.) 35 Horse-clippers, (216, S. S., 5327,) 45 shears, (197, S. S., 3195.) 35 . shoes, iron or steel, (162.) 2 cts, per lb. Horsehair, unmfd., (717 a.) Free. Horses, living, (252.) 20 living, of immigrants, other than " teams," (252, S. S., 183, 1740, 2741.) 20 teams of, (see "Immigrants.") Horseshoe Iron, (see " Iron,") nails, (168,) 4 cts, per lb. Hose, leather, (463.) 30 of rubber and textile fabrics, (453.) 30 other, (see " Hosiery.") 42 SCHEDULE OF DUTIES. Per ct. Hosiery, cotton, or cotton ch. val., knit by hand, and no part wool, wstd., or hair, (323.) 40 same, wholly cotton, or cotton ch. val., and no part wool, wstd., or hair, fashioned, narrowed or shaped wholly or in part by knitting ma- chines or frames, (323.) 40 same, wholly of cotton, made on knitting ma- chines or frames and + +, (322.) 35 cotton emb, with wool, (366, S. S., 4124.) 40 cts. per lb. and 35 silk, (383.) 50 silk and cotton, S. ch. val., (383, Oct. 26, 1867, and Oct. 19th, 1868, N. Y.) 50 wholly or ptly. of wool, wstd., or animal hair, dtbl. under 363, {see " Worsteds.") Hour-glasses, (143.) 45 Household effects of persons or families from for- eign countries, which have been in actual use abroad by them not less than one year, and not intended for any other person or for sale, (662, see T. D., 46, and S. S., 2724, 2768.) Free, not merchandise, ofcitizens dying abroad, (757.) Free, furniture, finished, (230.) 35 rough or in piece, (229.) 30 Hubs, for wheels, rough-hewn or sawed only, (222, S. S., 3863 ) 20 further mfd., (233.) 35 Huckabacks, linen, (334.) 35 Human hair, and mfs. of, {see "Hair.") Human skeletons and other preps, of anatomy, (787.) Free. Hungary water, cosmetic, (99.) 50 Hyacinth bulbs, (405,) 20 Hydrate of potash, (63, S. S., 3940.) 20 Hydriodate of potash, (65.) 50 cts. per lb. Hydrobromic acid, (594.) Free. Hydrocarbonate of lime, same as whiting, (45, July 27, 1866, E. G.,) dry, % ct. per lb. ground in oil. 1 ct. per lb. Hydrocyanic acid, (594.) Free. Hydrogen peroxide, (92.) 25 Hydrometers, (475.) 35 Hygrometers, (475, S. S., 4826.) 35 Hyoscyamia, (92.) 25 Hyoscyamus, or henbane leaf, cr.. (636.) Free. Hypophospfiorous solution acid, (594.) Free. Hyposulphate of soda, (92.) 25 Ice, (723.) Free. Iceland moss, or., (636.) Free. not crude, (94.) 10 Illuminating oil if product or preparation of coal-tar, (81, 83.) 20 other kinds, essential, expressed, distilled, or rendered, (92.) 25 petroleum or rock, crude, (837 a.) 10 refined, (837 b.) 20 Illustrated books, maps, and charts, + +, (384.) 25 Imitation ext. of madder, (837 b., S. S., 4989.) 20 jewelry, entirely of metals, for hat and bonnet trimmings, (216, S. S., 5257.) 45 Per ct. Imitation, or mock jewelry, (459 ) 2^ pearls or glass beads if jewelry, (459.) 25 precious stones, of glass or paste, not set, (420.) 10 of real jet articles, (458, S. S., 3197.) 25 of jet other than above, of rubber, (454, S. S., 3197.) 25 saffron, (837 b., S. S., 3330.) 20 Imitations, or models in papier machfe of anatom- ical and botanical specimens, (472, S. S , 1767.) 30 Immediate transportation goods, labelling of, (S. S., 3812.) goods, manifests to be verified by collectors, (S.S., 3882.) new regs., (S. S., 4582.) of plants and roots, (S. S., 3726.) Immigrants' effects, to wit: all wearing apparel, in actual use, and other personal effects* (not merchandise), pro- fessional books, implements, instruments, and tools of trade, occupation, or employ- ment, of persons arriving in the U. S. But not to include machinery or other articles • impt. for use in any mfg. establishment or for sale, (815, T. D., 23, 46, and 94.) Free, books, household effects, libraries or parts thereof, in use of persons or families from for- eign countries, which have been in actual use abroad by them not less than one year, and are not intended for other persons nor for sale, (662, T. D., 23, 46, and 94.) Free, entry by others than owners, (S. S., 4671.) from Canada, oath on entry, (S. S., 4831.) teams of animals.t including their harness and tackle and the w^agons or other vehicles drawn by them, actually owned by persons immi- grating to the U. S. with their families, and in actual use for the purpose of such immigra- tion, under regulations, (642 &., and see Regs., art. 384: also T. D., 23. 46, and 94, and S. S., 2388, 2724.) Free, teams, when not free under 642 h., (S. S., 4136.) who are, (S. S., 3666.) Implements, etc., as above, of persons arriving in the U. S., (815, and notes.) Free. Importations by mail, (S. S., 3228, 3516.) of not o\ er $100, entry of, without invoice under 1849 restricted, (S. S., 4622.) Inclined planes, iron for. {See " Iron bars.") Indecent articles, importation prohibited, (839, 840, and Regs., art. 315.) India hemps, (331.) $25 per ton. madder or munjeet, ground and prepared, and extracts of, (547.) Free. malacca joints, as canes, unfinished, (409, July 7, 1865, Boston.) 20 the same, not further mfd. than cut into suitable lengths for the mfs. into which they are in- tended to be converted, (725.) Free. Indian corn or maize, (263.) 10 cts. per bush, of 56 lbs. goods for presents, soiivenirs, or mementoes, no longer free, (S. S., 376.) hemp, crude drug, (636.) Free. * Personal effects of immigrants must be imported within six months before or after the owner's arrival. (S. S., 1296.) ^ t Held not to apply to trotting horses used as such in Canada, and of high value for their speed, and brought thence by an immigrant to be used here for the same purpose, (S. S., 1740.) SCHEDULE OF DUTIES. 43 Per Indian meal, (265.) 10 cts. per bush, of 48 lbs. peltries or other proper goods and effects of whatever nature, of Indians passing or re- passing our northern boundary, if not in bales or other large packages unusual among them, (836.) Free. red, (87.) India-rubber, as follows, to wit : crude and milk of, (724.) Free. in colored sheets or cakes, for dentists' use, ptly. vulcanized, but requiring further mf. to fit it for use, (454, S. S., 3966.) in para sheets, cakes, or other forms, advanced beyond crude, but not vulcanized in any de- gree, or otherwise mfd , (454, S. S., 3966.) rolled in sheets of uniform width and thick- ness, partially mfd., (454, S S., 3966.) rough sheets of, crude, (724, S. S., 3'^18.) Free. strips or cords of, slightly colored, for mf. of webbing, artificial flowers and other articles, (454, S. S., 3625.) India-rubber 3fanufaetur€S, viz. : India-rubber and cotton belts, (453, S. S., 3212.) and cotton cloth, prep, with carbolic acid for med. pps., (93, S. S., 4531.) and cotton mfs , C. ch. val., dtbl. at highest rates on cottons of like character, (823-4.) and cotton mfs., rubber ch. val., (453.) and silk mfs., S. ch. val., (383, 823.) and silk mfs., rubber ch. val., (453.) arctic boots and shoes, so-called, of rubber and wool, (367, S. S., 1530.) 45 cts. per lb. and articles wholly of, + 4- +, (454.) bags or pouches, wholly of, thick and solid enough for inflation with gas, (454, S, S., 1414, 1865, 5390.) bags or pouches, small, for mf of toy balloons, (454, S. S., 1865.) balloons, complete, for toj's, (425 S. S., 5390.) balloons, and wooden whistles for, not at- tached, but packed in same cases with, (425, S. S., 5390.) balls, hollow, decorated and painted in colors, as toys, (425, S. S., 2880.) balls, solid, for children, from % inch to 2^ inches diameter, as toys, (425, S. S., 688.) balls, larger sizes, wholly of rubber, not chil- dren's toys, (454, S. S., 688.) bathing dolls, (425, S. S., 3394.) belting, or endless belts, rubber and cotton, (453, S. S., 3212.) boots, {see below, " India-rubber shoes," etc.) bougies, rubber ch. val., (453.) braces, rubber ch. val., (453.) catheters, rubber ch. val., (453.) cloth, cotton foundations, C. ch. val., (324 a., 823.) tame, rubber ch. val., (453.) same, linen foundations, according to comp. mat. of ch. val., (823.) dolls, (425.) bathing and whistling. (425, S. S., 3394.) fabrics, wholly or ptly. of, + + +, (453.) glove-cleaners, (454, S. S.,2586.) gusset-web, silk ch. val., (383, S. S., 3696.) ct. 25 25 25 25 25 Per ct. India-rubber manufactures {continued) : inhalers, according to corap.ch. val., (823.) injection bags or syringes, metal plated ch, val., (210.) same, metal other than gilt or plated ch. val., (216.) jet imitations of" rubber jewelry," so-called, (458, 8. S., 1605.) mfs. of rubber and cotton, C. ch. val., dtbl. at highest rates on cottons of like description, (823-4.) mfs. wholly of, not fabrics, -f -|- +, (4.54.) match boxes, with sides fastened by small brass pins or nails, (454, S. S., 4829.) mats, not wholly vegetable, (378 c, S. S., 656.) made of old rubber boots and shoes, (454, S. S., 4252.) nipple-shields, rubber, glass, and metal, ac- cording to mat. of ch. val., (823.) nipples, all rubber, (454.) old springs, only fit for remf., (454, S.S., 2046.) pessaries, (454.) pouches or bags, {see above, " India-rubber bags," etc.) pouches, tobacco, (all rubber,) for holding chewing tobacco, (454, S. S., 3766.) same, part iron, iron ch. val., (216.) same, of larger size, for holding smoking to- bacco, (476, S. S., 4258.) setons, (453.) shoes and boots, wholly of, (455.) same, differing from the ordinary only in having felted linings, part wool, (455, S. S., 1536.) same, " Arctic-, ' so-called, {see above, " India- rubber Arctic boots and shoes.") shoes and boots, old and fit only for remf., (455, S. S., 5589.) stomach-tubes, (453.) surgical appliances wholly or ptly, of, dtbl. as rubber mfs. or fabrics according to char- acter, under 453 or 454, (S. S., 5520.) textile fabrics, scraps of, + -h, as rags, (481, S. S., 5620.) webbing, (495, S. S , 4220.) whistling dolls, {see above, "India-rubber dolls.") India, camels' hair, or cashmere shawls, (367, S. S., 1535.) 45 cts. per lb. and Indigo, real and artificial, (537.) Free, auxiliary, as zinc-dust, (837 6., S. S., 3428.) carmined, (22.) other extracts of, (22.) paste, (22.) powdered but not carmined,* (537, S. S., 3592.) Free. Indigotine, or pulv. carmined indigo, (22, S. S., 3953.) Infusions, all known as non-alcoholic med. prejw., + + +, (92.) Ingots or cogged ingots, iron or steel, for tires and wheels for railway pps., (179 b.) 2 cts. per lb. others of steel, dtbl. under 177, {see "Steel.") Ink-bottles, stone-ware, cream-colored or glazed, (127, S. S., 3276.) Inks of all kinds, and ink-powders, (456.) 25 25 55 * " Care must be taken in classifying indigo to distinguish between indigo which has been merely ground and the carmined indigo, which under the law is subject to duty," (S. S., 3592.) 44 SCHEDULE OF DUTIES. Per ct. Ink-stands, china or earthen-ware, plain, (126-7.) 55 same, decorated, (125.) 60 glass, as other glass-ware, according to quality and class, glass and other materials, according to comp. mat. of ch. val., (823, S. S., 3377.) porcelain, plain white, (126.) 55 gildedor ornamented, (125.) 60 wholly of gilt or plated metal, (210.) 35 wholly of other metal, (216.) 45 Insect-powder, (837 b., S. S., 2364.) 20 Insects, dried, med., or, (636,) Free. not cr., (94.) 10 Insertings, cotton, (325.) 40 thread or linen, (337.) 30 Institutions,* educational,books,maps,charts, not more than 2 copies in one invoice ; (660.) rega- lias, gems, statues, statuary and specimens of sculpture, sp. impt. in good faith, for the use, or by order of any college, academy, school, or seminary of learning, (771.) Free, national, works of art, impt. expressly for pres- entation to, (819 5.) Free, philosophical and scientific apparatus, instru- ments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, sp. impt. in good faith, for the use of any institution incorporated or established for religious, philosophical, educational, scientific or liter- ary pps. and not intended for sale, (759.) Free. Instruments, musical, all, (469.) 25 finished indispensable parts of, (469, S. S., 4453.) 25 same, small, for use in concert, (469, S. S., 3894.) 25 same, small and cheap, for children's toys, (425, S. S , 3765.) 35 same, usual cases for, same duty as instruments, (S. S., 3155.) strings for, of gut, (671.) Free, strings for, metal and silk completed, (469, S. S., 4453.) 25 philosophical, (475.) 35 same, and scientific, sp. impt., (see" Academies " and " Societies.") professional, of immigrants, {see" Immigrants.") Insulators for use in telegraphy or other, accord- ing to material. Integuments of animals, -f + +, (655.) Free. Internal revenue taxes, etc., on cigars, snuff, and tobacco, (861-866.) Inventions, models of, but no article or articles shall be deemed a model which can be fitted for use, (743.) Free. Invoice declarations, agents must have power of atty. to sign, etc., (S S., 3942.) Invoices, consular authentication in Canada, (S. S., 4177.) consular certificate of values, (S. S., 4065.) substitution of, after entry, (S. S., 4270.) verification, regs., (S. S., 2750, 3120.) values of pro forma invoice, binding on im- porter. (S. S., 4456.) in what currency to be made out, (1840.) same, rules when made out in depreciated cur- rency, (1865, also post. Part IV., p. 8.) Per ct. para- Invoices, new forms of declarations to, graphs 849-852.) when not required for impts, of not over $100, (S. S., 4622.) when and how goods covered by one invoice may be entered in part for exportation and part for consumption, (S. S., 5341.) lodate of potash, (65.) 50 cts. per lb. Iodide of potash, (65.) 50 cts. per lb. Iodine, cr., (538.) Free, resublimed, (23.) 40 cts. per lb. salts of, (92.) Iodoform, (108.) $2 per lb. Ipecac or ipecacuanha, (514.) Free. Iridium, (614.) Free. Iris or orris root, cr., (636.) Free. pulverized dentifrice, (99.) Ikon, chemicals, etc., of, viz. : acetate of, (92.) carbonate of, (837 b.) chromate of, or chromic ore, (214.) color of lac, as varnish, (119, S. S., 2039.) liquor, (92.) oxide of, med. prep., (93.) or colcothar, dry, as a paint, (87, S. S., 2961, 4914.) as a polishing powder, (479.) powder, so-called, or wire reduced to a fine powder by hydrogen, med. prep., (93, S. S., 1747.) reduced by hydrogen, other than the above, (93, S. S.,681.) sulphate of, green vitriol, or copperas, (52.) ^is ct. per lb. sulphuret of, or sulphur ore, in its natural state, containing not more than Z]4 per ct. of cop- per, (144.) 75 cts. per ton. But sulphur ore containing more than 2 per ct. of copper must pay in addition to the above rates for the copper it contains, (144 c ) 2]4 cts. per lb. Iron, unmanufactured, viz.: Band-, hoop-, scroll-, or other iron, -f -f, not over 8 inches wide, (154 a.) not thinner than No. 10 wire gauge. 1 ct. per lb. thinner than. No. 10, and not thinner than No. 20, wire gauge. l^^j ct. per lb. thinner than No. 20, wire gauge. li*c ct. per lb. provided, that all articles, -I- -F +, (whether wholly or ptly. mfd.,) made from sheet, plate, hoop, band, orscroll iron, or of which either of these shall be the mat. of ch. val., shall pay, in addition to the duty on such iron, (154 b.) J4 of a ct. per lb. Bar-, rolled or hammered, excepting charcoal iron, as follows : flat, not under 1 inch wide, nor under % inch thick, (148 a.) r"a ct. per lb, flat, under 1 inch wide, or under % inch thick, (148 b.) l-iV ct. per lb. round, not under % inch diameter, (148 a.) 1 ct. per lb. round, under %" inch, and not under /g inch diameter, (148 b.) 1^^ ct. per lb. 25 25 25 * The sale or distribution of articles imported free under 660 or 771, subjects them to seiiiure and forfeiture, (S. S., 3186. See same for form of oath.) SCHEDULE OF DUTIES. 45 Per ct, Iron, unmanufactured (continued) : round, in coils less than /g inch diameter, (loO-) lA ct. per lb. round, in rods less than /g inch diameter, (150.) li^ct. perlb. square, not under % inch square, (148 a.) 1 ct. per lb. gquare, under % inch square, (148 6.) li^ft ct. perlb. bars or shapes of rolled iron, + + +, (150.) 1 A ct. per lb. forgings of iron or forged iron, of whatever shape, or in whatever stage of mf., -t- + +, (167.) 2}4 cts. per lb. 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 duty accordingly, and none of the above shall pay a less rate of duty than 35 per ct. ad valorem, (148 c.) 35 provided further, that all iron bars, blooms, bil- lets, or sizes or shapes of any kind, in the mf. of which charcoal is used as fuel, shall be subject to a duty of (148 d.) $22 per ton. also provided, that on all iron bars, rods, or strips of whatever shape, and on all iron bars of ir- regular shape or section, cold-rolled, cold-ham- mered, or polished in any way, in addition to the ordinary process of hot-rolling or ham- mering, there shall be paid besides the rates imposed on such ordinarily hot-rolled or hammered iron, (177 d.) K of a ct. per lb. in addition. Boiler or other plate-, sheared or unsheared, and skelp-iron, sheared or rolled in grooves, (151a.) IM ct. per lb. The same, galvanized or coated with zinc or spelter, or other metals, or any alloy of those j metals, (151 c.) % of a ct. per lb. additional =, 2 cts. per lb. bar-, of mixed grades; the proportion subject to higher rate must be considerable to sub- ject the whole invoice to the higher rate, (S. S.,5436.) bar-ends, dtbl. as bar-iron under 148, (S. S., 3624.) billets, blooms, loops, slabs, and other forms of iron (except castings,) less fin- ished than iron in bars, and more advanced than pig-iron, to be rated as iron in bars, and pay duty accordingly, but in no case less than 35 per ct., (148 c.) 35 all bars, blooms, billets, or sizes or shapes' of , any kind, in the mf. of which charcoal is used as fuel, is subject to a duty, (148 d.) of 822 per ton. Charcoal, {see last item above.) 'Iron dirt," so-called, i. e., the rust and scalings impt. with old scrap-iron, no allowance for weight of, (S. S., 4881.) flat, with longitudinal ribs for the mf. of fenc- ing, (180 5.) ,«j of a ct. per lb. forgings of, or forged iron, of whatever shape or stage of mf., + + +, (167.) 2y^ cts. per lb. forgings of, for vessels, steam-engines, and lo- comotives, or pts. thereof, weighing not less- than 25 lbs. each, (163.) 2 cts. per lb. Per ct Iron, unmanufactured (continued): gas-strips, rolled in pieces 17 to 18 feet long, 8 inches wide and i% inch thick, (150, S. S., 1437.) li=bct. perlb. hammered forgings from scrap, (167, S.S., 4898.) 2>^ cts. per lb. hoop-, cut into lengths for hoops, but not fur- ther mfd,, classified as hoop-iron, (S.S., 274.) hoop-, (see above, " Band," etc.) horseshoe, and all similar iron, should be clas- . sified as bar-, or flat-, according to size under 148, regardless of length, designation, or quality, (S. S., 1587.) kentledge, (145.) ,3^ of a ct. per lb. manganese-, as " spiegeleisen," (145, S. S., 1991.) A of a ct. per lb. moisic, dtbl. as other iron of like condition, grade, or stage of mf., (Pt. I., 2183.) new pieces of, not dtbl. as scrap, but as iron of the description from which it is taken, (S. S., 302.) octagonal bar iron, (150, S. S., 1790.) li% ct. per lb. octagonal-shaped, from GothenberM:, (150, S. S., 364.) li=^ct. perlb. ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites, (144 a.) 75 cts. per ton. ore, sulphur-, as pyrites, or sulphuret of iron in its natural state, containing not over 3J^ per ct. of copper, (144 b.) 75 cts. per ton. but ore containing more than 2 per ct. of cop- per pays in add. to above rate for the cop- per it contains, (144 c.) 2}4 cts. per lb. add. ores, no allowance for moisture under former laws, (S. S , 4183.) pig-, (145.) • ^^ of a ct. per lb. pig-, or in castings, not included in provisions of 834, (S. S., 4941.) plate, (see below "vSheet," etc., also "Boiler or other plate," above.) railway bars, weighing over 25^1)8. to the yard, (146.) jTj of a ct. per lb. railway bars, part steel, weighing over 25 lbs. to the yard, (147.) $17 per ton, rods, tare for weight of bands securing, (S. S^ 3513.) rolled, in bars or shapes, + -f -f, (150.) 1 1% ct. per lb, round, in coils or rods, less than /^ inch diame- ter. (150.) li^cct. perlb. scrap-, wrought or cast, (145.) ^% of a ct. per lb. but nothing deemed scrap-iron except waste or refuse iron that has been in actual use, and is fit only to be re-mfd., (115.) scroll, (see above, " Band," etc.) Sheet-, or plate-, other than above specified, viz. : common or black, thinner than 1]^ inch, and not thinner than No. 20 wire gauge, (151 6.) li*a ct. per lb. thinner than No. 20 and not thinnerthan No. 25 wire gauge, (151 b.) 1 ^% ct. per lb. thinner than. No. 25,^and not thinner than No, 29 wire gauge, (151 &.) 1 ,"« ct. per lb. thinner than No. 29 wire gauge, (151 6.) all the above when cold-rolled and pickled or cleaned by acid or otherwise, must pay, in a^ditioa to tbe above rates, (152 6.) 14. ct. perllh. 46 SCHEDULE OF DUTIES Per ct. Iron, unmanufactured (continued) : all commercially known as common or black tagger's iron, in boxes, bundles, or other- wise, (151 6.) 30 same, cold-rolled and pickled, or cleaned by acid or otherwise, (152 6.) ]4 ct. per lb. aud 30 corrugated or crimped, (153 b.) lj*o ct. per lb, ♦ polished, planished, or glanced, by whatever name designated, (152 a.) 2\^ cts. per lb. • plate-, or tagger's iron, all, (except the above polished, or glanced,) cold- rolled and pickled or cleaned by acid or otherwise, pays, in addition to the duty imposed on the corresponding gauges of common or black sheet or tagger's iron, (152 b.) }4 of a ct. per lb. additional, or plate-, all articles, + + +, (whether wholly or ptly. mfi.,) made from sheet, plate, hoop, band, or scroll iron, or of which either of these shall be the material of ch. val. must pay in addition to the duty on such iron, (154 b.) %ot a, ct. per lb. additional, sheets and plates, galvanized, or coated with zinc, spelter, or other metals, or any alloy thereof, excepting tin plates, terne plates, and tagger's tin, pay in addition to the duties thereon when not so covered, (151 c.) % of a ct. per lb. additional. sheets or plates, or tagger's iron, coated with tin or lead, or with a mixture in part of these, • by dipping or otherwise, and commercially known as tin plates, terne plates, and tagger's tin, (153 a.) 1 ct. per lb. "slab-iron," so-called, for mf. of fire- and bur- glar-proof safes, dtbl. either as plate or sheet iron, according to its thickness, (S. S., 1701.) spiegeleisen, (145.) ^^ of a ct. per lb. strips, or hoop-iron, cut into lengths and ends punched, pays duty as hoop-iron and % of a ct. per lb. in add., under 154 &., (S. S., 3824.) tagger's, commercially known as common or black, in boxes, bundles, or otherwise, (151 b.) 30 same, cold-rolled and pickled, or cleaned by acid or otherwise, (152 b.) 5^ of a ct. per lb. and 30 tank plates cut to sizes and punched, (151 a., S. S.,4783.) 11^ ct. per lb. wire galvanized, damage from rust not allowa- ble, (S. S, 4652.) wire rods in coils over ^'g and under /g of an inch diameter, dtbl. under 150, (S. S., 608.) 1^ ct. per lb. same, not over ^^ inch pays same duty as wire under 182 a., (S. S., 2759, 3887.) wire rods, round in coils and loops, for the mf. of rivets, screws, nails, and fences, not lighter than No. 5, w. g., val. at not over Z]4 cts. per lb., (180 a.) i«ff of a ct. per lb. wrought scrap-, new pieces, such as punchings and clippings, (148 a., S. S., 4115.) 1 ct. per lb. wrought for ships, or parts thereof, weighing each not less than 25 lbs., (163.) 2 cts. per lb. Per ct. Iron, unmanufactured (continued) : no allowance or reduction of duties for partial loss or damage, in consequence of rust or dis- coloration, to be made upon any description of iron or steel, or upon any ptly. mfd. article of iron or steel, or upon any mf. of iron and steel, (184.) provided, That all metal produced from iron or its ores, which is cast and malleable, of what- ever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or con- verted, cast, or made from iron or its ores by the crucible, Bessemer, pneumatic, Thomas- Gilchrist, basic, Siemens-Martin, or open- hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equivalents, or by any fu- sion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malle- able, excepting what is known as malleable iron castings, shall be classed and denomi- nated as steel, (183 6.) Ikon, Manufactures of, as follows : *all castings, -f -j- 4-, (157.) 3^ of a ct. per lb. all malleable, + + +, (161.) 2 cts. per lb. all mfs. wholly or ptly. of, -f- + +,(216.) 45 all metal converted, cast, or made from, by the Bessemer or pneumatic process, classed as steel, (see above, last proviso.) anchors, or parts of, (163.) 2 cts. per lb. anchors and cable-chains, broken, rusty, or old, unfit for use, dtbl. as " scrap-iron," but not so if fit for use as such by repairs, (S. S., 365.) andirons, cast, (157.) 1% ct. per lb. anvils, (163.) 2 cts. per lb. axle-bars, (166.) 2}4 cts. per lb. blanks, (166.) 2^ cts. per lb. axles, or parts of, (166.) 2>^ cts. per lb. forgings for, without reference to the stage or state of mf., (166.) 2>^ cts. per lb. with boxes, bolts, nuts, etc., fitted and at- tached, (166, S. S., 3207.) 2]4 cts. per lb. bedscrews, (216.) 45 blacksmiths' hammers and sledges, (165.) 23^ cts. per lb. board nails and spikes, cut, (158.) 1]4 ct. per lb. board nails, wrought, (168.) 4 cts. per lb. bolt-blanks, (164.) 2]4 cts. per lb. bolts to fasten doors, etc., (216.) 45 wrought, with or without threads or nuts, (164.) 2}4 cts. per lb. brads, sprigs, and tacks cut, not over 16 oz. to the M., (159.) 2]4 cts. per M. The same, exceeding 16 oz. to the M., (159 ) 3 cts. per lb. butts and hinges, finished, (164.) 2>^ cts. per lb. blanks for, (164.) 23^ cts. per lb. cables and cable-clmins, and parts of,t of iron, not less than % inch diameter. (171.) 1% ct. per lb. saTne, less than % inch diameter. 2 cts. per lb. * Certain so-called "art castings" of iron and steel, which had been "manipulated, manufactured, smoothed, and finished " so as to ccnstitute them manufactures, were held dutiable as mfs. of iron and steel respectively. (S. S.. 2735.) t No cliaiiis made of wire or rods less'than 3^inch thick to be considered chain cables, (1017.) Qusere : Under the late law tlie diameter was clearly referable to the material wire or rod of which the chain was made. Islhis the fact also under the new provision? It seems to be the reasonable construction, although the language is indefinite.— Editor. SCHEDULE OF DUTIES. 47 Per ct. Iron, manufactures of {continued) : cable-chains, broken, etc., {see above, "Iron anchors," etc.) casters, furniture, (216.) 45 castings viz., andirons, (157.) 1^ ct. per lb. hatters' irons, (157.) pipe, of all kinds, (156.) 1 *' plates, + + +, (157-) ^^4 sadirons, (157.) stove plates, (157.) tailors' irons, (157.) vessels, + + +, (157.) chains of all kinds, made of iron or steel not less than % inch in diameter, (171.) 1% ct. per lb. less than % and not less than % inch diame- ter, (171.) 2cts. perlb. less than % inch diameter, (171.) 2>^ cts. per lb. cotton ties, not thinner than No. 20, w. g., (155, S. S., 181.) , 35 cutting or hay-knives, part steel, (216, March 30, 1865, Boston.) 45 ferrules, cast, (157.) 1% ct. per lb. ferrules, other, (216.) 45 filings, (216, S. S., 5088.) 45 fish-plates, fish-joints, or splice-bars, (160, S. S., 276.) V4 ct. per lb. crowbars, (165.) 2}4 cts. per lb. fence chains, {see above, " Iron chains.") flues, wrought, (169, S. S., 388, 669.) 3 cts. per lb. forgings, or forged iron, of whatever shape or in whatever stage of mf., + + +, (167.) 214 cts. per lb. for vessels, etc., {see below, "Iron, mill, ship, and engine.") frying pans, wrought and tinned, (201.) 3 cts. per lb. gas pipe, cast, (156.) 1 ct. per lb. gas tubes, wrought, (170, S. S., 388, 669.) 2% cts. per lb. halter chains, {see above, " Iron chains.") hammers, other than blacksmiths', (216.) 45 $ame, part steel, (216.) 45 hatters' irons, cast, (157.) 1^ ct. per lb. hinges, finished and hinge-blanks, (164.) 2}4 cts. per lb. hob-nails, (168.) 4 cts. perlb. hollow ware, coated, glazed, or tinned,* (201.) 3 cts. per lb. hoops, for baling pps., not thinner than No. 20, wire gauge, (155.) 35 hoops, other, wholly or ptly. mfd., made of sheet, plate, hoop, band, or scroll iron, or of which either of these shall be the mat. of ch. val., pay in addition to the duty imposed on such mat., (154 b.) )^ of a ct. per lb. add. horseshoe nails, (168.) 4 cts. perlb. horseshoes, (162.) 2 cts. per lb. lappers, (216, Feb. 10, 1867, Portland.) 45 • larding pins, (216 ) 45 locomotive tire, or parts of, (see below, "Iron, mill, ship, and engine.") mails, (216.) 46 Per ct. Iron, manufactures of {continued] : malleable, in castings, + + +, (161.) 2 cts. per lb. mill; ship-, and engine-, to vrit: anchors, or parts of, (163.) 2 cts. per lb. forgings of, for vessels, steam-engines, and locomotives, or parts thereof.weighing each 25 lbs. or more, (163.) 2 cts. per lb. locomotive, car, and other railway tires, or parts thereof, wholly or ptly. mfd., (179 a.) 2]4 cts. per lb. mill-irons and mill-cranks, wrought, (163.) 2 cts. per lb. wrought, for ships, (163.) 2 cts. per lb. muleshoes, (162.) 2 cts. per lb. nails, cut, (158.) 1% ct. per lb. hob-, (168.) 4 cts. per lb. horseshoe-, (168.) 4 cts. per lb. patent wrought, (168, April 24th, 1845, Circ. N. Y., etc.) 4 cts. per lb. wire-, (168.) 4 cts. per lb. wrought, + -f +, (168.) 4 cts. perlb. nuts, wrought, (162.) 2 cts. per lb. ox-shoes, (162.) 2 cts. per lb. pipes, steam, gas, water, and all other, cast, (156.) 1 ct. per lb. powder, so-called, {see above, "Iron chemi- cals.") Railway iron, viz. : bars, weighing over 25 lbs. to the yd., (146.) /jj of a ct. per lb. same, part steel, weighing over 25 lbs. to the yd., (147.) 817 per ton. bolts, with or without threads or nuts, (164, S.S., 276.) 2^ cts. perlb. flat rails, punched, (149.) ^a of a ct. per lb. "tee" (T) rails, weighing not over 25 lbs. to the yd., (149.) ^jj of a ct. per yd. railroad chairs, (160, 822, S. S., 274.) l}4 ct. per lb. . railroad fish-plates, (160.) 1]4 ct. per lb. railroad splice-bars, (160.) 1)^ ct. per lb. railroad spikes, wrought, (162, S. S., 276.) 2 cts. per lb. tires, locomotive, car, and other railway tires, or parts thereof, wholly or ptly. mfd., (179 a.) 2}4 cts. per lb. wheels, ingots, cogged ingots, blooms or blanks for, without regard to the degree of mf., (179 6.) 2 cts. perlb. rivets, (164.) 2}4 cts. per lb. sadirons, cast, (157.) Ij^ cts. per lb. screws, all, except wood, (216.) 45 screws, wood-, specially for use in making pi- anos, organs, etc., not classifiable as parts of musical inets., (S. S., 5108.) screws, wood, of 2 inches or greater length, (181.) 6 cts. per lb. same, 1 inch and less than 2 inches long, (181.) 8 ct8. per lb. same, over ]4 inch and less than 1 inch long, (181.) 10 cts. per lb. same, not over % inch long (181.) 12 cts. per lb. ♦Under the Act of 1861 the Department decided, (July 12,1861, N. Y.,) that the specific provision for "hol- low ware" in that act did not embrace any other than castings of iron. The context of that provision showed clearly that no other was included in it. But the present provision is general and seems to include all metal hollow ware coated, glazed, or tinned, not otherwise specified.— Editor. 48 SCHEDULE OF DUTIES. Per ct. Iron, manufactures of (continued) : wood-screws of any other metals, same as iron, (S. S., 2466.) scythes.part steel, (216.) 45 sheet, (see above, " Iron, sheet and plate.") shoes, horse-, mule-, or ox-, (162.) 2 cts. per lb. shot, cast, (157.) 1)4 ct. per lb. shovels, (216.) 45 part steel, (216.) 45 sickles, part steel, (216.) 45 sledges, blacksmiths', (165.) 2}4 cts. per lb. spades, (216.) 45 part steel, (216.) 45 spikes, cut, (158.) 1^^ ct. per lb. wrought, (162.) • 2 cts. per lb. sprigs, not exceeding 16 oz. to the M., (159.) 2}i cts. per M. exceeding 16 oz. to the M., (159.) 3 cts. per lb. squares, (216 ) 45 square wire, (see " Wire.") stays, boiler-, wrought, (169.) 3 cts. per lb, steamers, small, imported as cargo, (216, S. S., 469.) 45 Stoves and stove-plates, cast, (157.) 1}4 ct. per lb. structural, viz. : angles, beams, building forms, bulb beams, car truck channels, channels, columns, and parts and sections of, deck beams, girders, joists, posts and parts or sections of, T T columns and posts, or pts. or sections thereof, T T iron, all other of structural shapes, (178.) 1]4 ct. per lb. tacks, cut, not exceeding 16 oz. to the M., (159.) 2% cts. per M. exceeding 16 oz. to the M., (159.) 3 cts. per lb. tailors' irons, cast, (157.) 1% cts. per lb. telegraph wire, (see " Wire.") track tools, (165.) 2% cts. per lb. tubes, boiler-, wrought. (169.) 3 cts. per lb. wrought, all other, (170, S. S., (388, 669.) 2% cts. per lb. turnings, (216, S. S., 5088.) 45 vessels, cast, + + +, (157.) 1^ ct. per lb. washers, wrought, ready punched, (162.) 2 cts. per lb. wedges, (165.) 2>^ cts. per lb. wire, (see " Wire.") wire rope, strand, or chain, (see "Wire.") Isinglass, or fish-glue, (6.) 25 Istle, or Tampico fibre, (333 b., S. S., 3320.) $15 per ton. cloth, as grass cloth, (351, 822, S. S , 390.) 35 Italian cloths, and other goods of like descrip- tion, wholly or ptlj\ of wool, wstd., or hair of the alpaca, goat, or other animals, as follows, to wit : Perct. Italian cloths, etc. {continued) : 1. Those composed wlwUy of either of these materials or of a mixture of these exclusively, all values, (365 d.) 9 ct-s. per sq. yd. and 40 2. The same, having selvedges made wholly or ptly. of other materials, (365 c.) 9 cts. per sq. yd. and 40 3. Those composed in part of other materials, val. not over 20 cts. per sq. yd., (o('>5 h.) 5 cts. per sq. yd. and 35 val. over 20 cts., (365 c.) 7 cts. per sq. yd. and 40 4. All of the above descriptions of goods, with threads of other materials than wool, wstd., or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts. per sq. yd. and 40 5. All* of the above weighing over 4 oz. per sq. yd., (365 /.) 35 cts. per lb. and 40 Italian cloths, imitation-, of cotton, as cotton cloth, (S. S., 1699.) flax, so-called, but really hemp, (see " Hemp.") Ivory, and vegetable ivory, unmfd., (726, S. S., 2612.) Free, bagatelle, billiard, and chess balls, chessmen, dice, and draughts, of ivory or bone, (424.) 50 buttons, (407, S. S., 4346.) 25 combs, (419.) 30 drop black, (88.) 25 mfs., + -f -f, (399.) 30 nuts, vegetable ivory, unmfd., (726.) Free, parallel rules, not mounted, (399.) 30 protractors, (399.) 30 rules, without metal, (399.) 30 scales, (399.) 30 sectors, (399.) 30 strips for piano keys, (399, S. S., 3064.) 30 vegetable, all mfs. of, + -f +, (399. S. S., 2616.) 30 veneers, unpolished, (399, Jan. 28, 1881, Gen. App. H.) 30 JACKETS, leather, lined with wool, for men'."? wear, (366, S. S., 5373.) 40 cts. per lb. and 35 for ladies' and children's outside garments, wholly or ptly. of wool, wstd. or animal hair, (367.) 45 cts. per lb. and 40 Jack-knives, (207 a.) 50 Jacks, clothiers', according to material. for piano fortes, spinets, etc., iron, (216.) 45 Jalap, (539.) Free. Japan, as varnish under 119, (S. S., 2946.) 40 Japan earthenware, not semi-vitrified or semi- translucent,! (127, S. S., 3253.) 55 Japanese cloissonn^ enamelled vases, cop. ch. val., (216, S.S., 4061.) 45 cloths and poplins, cotton, as cotton cloth, silver dollars, value = U. S. gold dollars, (S. S., 3290.) Japanned saddlery, furniture, and hardware, (415.) 35 leather and skins, (461.) 20 wares of all kinds, -f -f -f, (457.) 40 Japan wax, (592, S. S., 2225.) Free. * I do not feel quite certain that this provision, in the connection in which it now stands in the law, covers any other than so called 'all-wool" goods. But as it embraced mixed goods in the former law. Congress probably did not intend to change its effect in the new.— Editor. t " Porcelain ware is defined to be a semirtransparent variety of earthenware, or generally all earthen- ware which has been vitrified and become translucent in the kiln, (S. S., 3253.) SCHEDULE OF DUTIES. 49 Per ct. Jars, glass, filled, {see "Glass.") ordinary earthenware, containing carbonate of ammonia, not dtbl. as jars, (S. IS., 303.) Jasmine or jessamine oil, (92.) 25 Jeans, cotton, as cotton cloth. Jeddo gum, cr., (636.) Free. not entirely cr., (94.) 10 Jellies of all kinds, (302 &.) 36 Jerk beef, (ii53.) 1 ct. per lb. Jet beads, and bead-ornaments, (396.) 50 bead necklaces, (396, S. S.. 2816.) 50 bracelets, mounted or ornamented with gold, (459. Dec. 3, 1863, N. Y.) 25 bracelets, pieces of jet of different shapes, per- forated with two holes eac6 and strung as bracelets, (458, S. S., 3743.) 25 goods, imitations of, if of glass or rubber, (458, S. S., 1488, 1522.) 25 imitations of, worn as jewelry, (459, S. S., 5161.) 25 jewelry, imitations of, called "rubber jewelry," and made of rubber, (457, S. S., 1605.) 25 mfs. and imitations of, (458, S. S., 3617.) 25 unmfd., (727 ) Free. Jewelry,* (459.) 25 bead-, (459, S. S., 5246.) 25 bog-oak or bog-wood, so-called, being ims. of jet, (458, Sept. 7, 1866, H. & Bro.) 25 charms, china, porcelain, parian, or bisque, if jewelry, (459.) 25 if not jewelry, (125.) 60 coral. (459, S. S., 2556.) 25 imitation, or mock, of base metals, (459, July 28, 1863, N. Y., and T. D., 33.) 25 imitations of, entirely of metal, for hat and bon- net trimmings, (216. S. S., 5257.) 45 imitations of, in base metals, paste, etc., (459, S. S., 5103.t) 25 in part of beads, (459, S. S., 5161.) 25 jet, and imitations of, (see "Jet," above.) mock, breastpins, ear-rings, and composition, im. of gems set in base metals, (459, S.S., 3288.) 25 ornamental sleeve-buttons, classified as, (459, S. S., 5315.) 25 to be set with stones, rules for classification of, (S. S., 5208.) porcelain, (459.) 25 porcelain or china settings for, (125, S. S., 4971.) 60 theatrical mock, or im. of gems, (459, S. S., 3099.) 25 Jew's-harps, (425, S. S., 2023.) 35 Joss-sticks or joss-lights, (728.) Free. Juglandium oil, (571.) Free. Juice, beet-, sirup of, {see " Sugars.") cherry-, (301, S. S., 3672, 5326, 5398.) 20 lemon and lime, (543.) Free, other fruit-, (301, S. S., 3672, 5326, 5398.) 20 licorice-, (24.) 3 cts. per lb. Juices, med. preps., (93.) 25 Julep straws, (837 6., July 16. 1876, N. Y.) 20 Juniper berries, cr., (636.) Free, not cr., (94.) 10 oil. (572.) Free. Per ct. Junk, old, (729.) Free. Jute, (333 a.) 20 bagging for cotton, {see " Cotton bagging.") known as burlap-tubing, (3-12, S. S., 4097.) 40 bags and bagging and like mfs., + -f +, except- ing bagging for cotton, (342.) 40 burlaps of, or of jute ch. val., not over 60 inches wide, and excepting such as may be lit for cotton bagging. (338.) 30 same, over 60 inches wide, (339.) 40 butts, (332.) S5 per ton. tare, (S, S., 4810.) cuttings, (332, S. S., 1447.) $5 per ton. and cotton dress goods, jute ch. val. as linens under 334, (S. S., 2844.) 35 and cotton mixed goods, dtbl. at highest rates of comp. mat. of ch. val., (823, S. S., 3343.) carpeting, (377.) 6 cts. per sq. yd. floor cloth canvas, (339.) 40 furniture cloth, (3^, S. S.. 3744.) 35 mfs., woven fabrics of, 4- -f +. (334, 351, S. S., July 2, 1862, Boston, S. S., 2951.) 35 oil-cloth foundations, (339.) 40 padding, (334, S. S., 3086.) 35 piece goods called " checked burlaps," (334, S. S., 4139.) 35 rags for making paper, (754 a.) Free, rejections, (332, 822, S. S., 2052, 2695.) $5 per ton. rugs, (377 and 378 6., S. S., 5481.) 6 cts. sq. yd. seed, (760.) Free, thread-waste, fit only for mf. of paper, (754 a., S. S., 1836.) Free. twists, as jute mfs. under 334, (S. S., 3115.) 35 waste, fit only for mf. of paper, (754 a.) Free, yarns, (335.) 35 double and slightly twisted, (335, S. S., 4644.) 35 KAINITE, (616.) Free. Kaleidoscopes, (143.) 45 same, as toys, (425, S. S., 2386.) 35- Kalidunger, (dung-salt,) containing less than 30 per ct. of potash, (505, S. S., 4210.) Free. Kameela, or kamala, cr. dr. (636, S. S., 3201.) Free. same, not cr., (94.) 10 Kaoka, coffee substitute, (290, S. S., 4564.) 2 cts. per lb. Kaoline, or china clay, (98 6., May 5, 1883, Phila., S. S., 620. 1494.) S3 per ton. same.prepared by kiln-drying for clearing wines, (837 6., Oct. 17, 1874, Toledo.) 20 " Kaoline," so-called, but really fining earth, (215, S. S., 5051.) 20 Kelp. (540.) Free. Kentledge, iron, (145.) ^ of a ct. per lb. Kermes, animal, cr., for dyeing, (509.) Free. mineral, (93.) 25 Kernels, palm-nut-, (753.) Free. Kerosene oil, and residuum of, (81.) 20 * Certain so-called " bijoutry, precious stones, and glass, held dtbl. as mfs. consisting of a mirror, flagon, card-case, opera-glass, etc., mfd. of gold, ~ In part of gold or of glass, (S. S., 2932.) t In this decision (S. S. 5103,) it was held that in accordance with the ruling in Hecht v. Arthur, " steel brooches, brass ear-ring.s, gilt chains, gilt ear-drops and bracelets, also ornaments of the same kind made of horn, shell, ivory, and various materials, and imitations of turquoise, set, and articles of this class gener- ally, which are adapted and designed for use as jewelry." should be classified as jewelry. In S. S., 5208, the Department made the rule that " articles of jewelry, which are to contain precious stones by way of adornment, and which are as complete as those which are not intended to be set, are practically within the range of jewelry, as understood by the trade." 50 SCHEDULE OF DUTIES. Per ct. Kettles, cast iron, (157.) l}i ct. per lb, cast iron or other metal, coated, glazed or tin- ned, (201, see note to "Hollow-ware.") 3 cts. per lb. other metal, (216.) others, not metal, according to material. Keys, watch, if jewelry, (459.) metal, not jewelry, (216.) other, metal, (216.) Kid-gloves, wholly or partially mfd., (436.) rules for valuing, (S. S., 3719.) valuation by collector on disagreement of re-ap- praisers, iinal, (S. S., 3774.) Kieserite, (615.) Free. Kindergarten, maps, etc,, for, (759, S. S., 2076.) Free. Kine-pox, (637.) Free. King's yellow, (87.) Kirschen-, or Kirschwasser, (313.) 82 per pf. gal. in bottles, (310.) 3 cts. in add. on each bottle. Kissengen salts, (92, S. S., 2271.) Kittool-fibre, oiled-drawn, (837 b., S.S., 2780.) Knall-bonbons, (388, S. S., 4767.) Knees, ship-, (734, S. S., 3602.) Free. Knife blades and fork tines for table, complete excepting not handled, cutlery under 197, (S. S., 1795.) Knit-goods, cotton, or cotton ch. val.,and no part W., wstd., or hair, to wit : stockings, hose, half-hose, shirts and drawers, fashioned, nar- rowed, or shaped wholly or in part by knit- ting machines or frames, or knit by hand, (323, 823.) and all goods made on knitting-frames, and wholly or in part of W., wstd., the hair of the alpaca, goat, or other animals, except knit shawls commercially known as " wool- len shawls," (363, May 13th, 1871, Com. Oust.) valued at not over 30 cts. per lb., (3636. and f.) 10 cts. per lb. and valued at over 30, and not over 40 cts., (3G3 c. and /.) 12 cts. per lb. and valued at over 40 and not over 60 cts., (363 d. and /.) 18 cts. per lb. and valued at over 60, and not over 80 cts., (363 e. and /.) 24 cts. per lb. and valued at over 80 cts. , (363 g.) 35 cts. per lb and Knit shawls of wool, commercially known as "woollen shawls," are dtbl, as such, under 362, (S. S., 5256.) 45 cts. per lb. and Knitting-machines or frames: stockings, hose, half-hose, shirts, drawers, and all other goods, wholly nf cotton, made on, and + -)-, (322.) Knitting-machine needles, (205.) Knitting-machines, (216, S. S., 990.) 40 35 35 35 40 Knitting-needles, (206.) Knives, butchers', as cutlery, (197, S. S., 199.) curriers', (216, March 30, 1865, Boston.) cutting, (216, March 30, 1865, Boston.) drawing, (216, March 30, 1865, Boston.) farriers', (197, S. S., 5011.) fiesher, (216.) fruit-. (216) hay-, (216, March 30, 1865, Boston.) pen and pocket, of all kinds, (207 a.) pocket, clasp-, containing fork, etc., (207 a., 5499.) putty, (216, S. S., 41.) silver or gold, (216.) straw, (216, March. 30, 1865, Boston.) table, and forks, not gold, silver, or German sil- ver, (197.) tanners', (216, March 30, 1865, Boston.) toy, (425, S. S., 2632.) Knobs, earthenware, plain, (127.) gilt or plated, (210.) glass, cut, or other than plain, (135.) plain, flint, or lime, (134.) metal, other than gilt or plated, (216.) Knockers, gilt or plated, (210.) of other metal, (216.) Knots, stars, etc., of gold, silver, or other metal, (427.) Kowrie gum, cr., (636.) Free. not cr., (94.) Krapp-lach, madder lake, (87, S. S., 3130, 4833.) Kremnitz white, as white lead, (55, 56.) 3 cts. per lb. Per ct. 25 Kreserite, cr. min., (215, S. S. Krupp's cast steel tires, etc., {s Kreosote, (93.) Kryolite, (613.) Kyanite, or cyanite, (616.) L. 1846.) ;c " Steel, cast," etc.) Free. Free. 35 45 45 45 35 45 45 45 50 50 45 45 45 35 45 35 55 35 45 40 45 35 45 25 10 25 20 Labelling imm. tr. goods, regs., (S. S., 3812.) Labels, metal-, gilt or plated, (210.) other than above, (216.) paper-, blank, (388.) printed, (384.) rubber and cotton, (453, S. S., 1875.) Laboratories, college, chemicals sp. impt. to be used in, for scientific and educational pps., (759, S. S., 2802.) Free. Lac, dye, crude, seed, button, stick, or shell, (541.) Free, marine, artificial gum, (837 6.) spirits, (542.) Free. sulphur-, (633.) Free. Laces,* animal hair, (.see below, " Worsted.") 301 20 i * The term "lace " was under former laws held by judicial and Department rulings to include only those! fabrics made wholly by the lace-maker upon a cushion, from thread of diflferent materials, flax, cotton, i silk, or other, white or colored, wound on bobbins, moved by hand. " There are articles, such as some kinds of fichus, collars, and other similar articles for ladies' use, which are manufactured into the form of fichus and collars originally by the lace-maker, and pass from the hands of the lace-maker, without furtherman- ufacture or addition, into a condition fit for actual wear." " These articles the Department regards a« laces, dutiable according to their classification and char.ncter of their component materials." But fichus, collars, wearing apparel, or other articles, wholly or partly of lace, made up or completed after the same has left the lace-maker's hands, are not so regarded. (S. S., 1639, 5223, 5322, 5457, 5482, and 5.534.) But quaere? as to how far the above definitions apply to the present laws, which eliminate the term " thread lace " and sub- stitute those of " cotton lace " and " flax lace." If commercial u'^aee extends the term " lace" to articles cotton or linen, not made on cushions, etc., in the manner of " thread lace," it would seem that they mu.^t be regarded as cotton or linen laces under the new provisions of the statutes, and that the classification of thread laces now depends upon the material of which thcv are made. There is no specific provision for laces of any other vegetable, or of any animal fibre. The classification • of these must therefore be made either under "the general provisions for manufactures of such fibres re- spectively, or in accordance with their use as trimmings, wearing apparel, etc., or, if applicable, under the provisions for similitudes. SCHEDULE OF DUTIES. 51 Per ct. Laces, cotton, all, (S25.) 40 fichus and collars and like articles, cotton or linen, wholly of lace, completed fit for use by the lace-maker, dtbl. as laces, (S. S., 5534.) flax or otlier linen, (337.) 30 for hats, bonnets, and hoods, + + +, (448.) 20 hair, of alpaca, goat, or other animal, (see be- low, " Worsted.") metal, gold, silver, or other, (427.) 25 of mixed materials, (other than part wool, wstd., or hair,) according to highest rates on comp. mat. of ch. val., (823.) Bilk, (383.) 50 and beads, (383, S. S., 2141.) 50 thread, of flax or linen, (337.) 30 wool or part wool, if dress trimmings, (368, S. S., 4300.) 30 cts. per lb. and 50 same, if ready-made clothing or wearing ap- parel., whether completed by the lace-maker or by other persons, (366, S. S., 4360.) 40 cts. per lb, and 35 same, if for general or other use, is dtbl. as a mf. of wool, + + +, under 362, (S. S., 4360), to wit : val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts. per lb. and 40 wstd., or hair of alpaca, goat, or other animals, (wholly or in part.) if dress trimmings or ready-made clothing, same provisions as above for like woollen goods. same, if for general or other uses than above, (and not part wool,) dtbl. as mfs. of wstd., etc., under 363, (S. S., 4360,) as follows, to wit: val. not over 30 cts. per lb., (363 6. and /.) 10 cts. per lb. and 35 val. over 30, and not over 40 cts., (303 c. and/.) 12 cts. per lb. and 35 val. over 40, and not over 60 cts., (303 t/.and/.) 18 cts. per lb. and 35 val. over 60, and not over 80 cts., (363 e. and/.) 24 cts. per lb. and 35 val. over 80 cts., (363 g.) 35 cts. per lb. and 40 yak, wstd., for general use, dtbl. same as last above wstd. goods under 363, (S. S., 4360.) 'Lace-tidies, mfd. from thread-laces, but com- pleted, (336, S. S., 5482.) 40 Lace window curtains, cotton, (325.) 40 Lacets or lacings, boot and shoe, or other of cot- ton, (321 a., June 15, 1864, S. L. & Co.) 35 Bilk and metal, S. ch. val., (383, Nov. 29, 1861, \ N. Y.) 50 ' Lacing-needles," so-called, or bodkins, of iron, (216, S. S., 4703.) 45 Lac marine, artificial gum, (837 6.) 20 Lacquered ware, (216.) 45 Lac spirits, (542.) Free, sulphur, (633.) Free. Lactarine, (496.) Free. .Lactic acid, (594.) Free. Lactucarium, (93.) 25 : Ladies' felt hats, feathers and artificial flowers ch. v., (129 &., S. S., 3787.) 50 [Ladies' worked caps, trimmed, cotton, (324 a.) 35 [Ladles and ladle heads, brass, copper, iron, or tin, (216.) 45 britannia, gilt, or plated, (210.) 35 gilt on silver, (216.) 45 gold, silver, or German silver, (216.) 45 Lake, carmine, (87.) Lakes, colors or paints, all, -|- -f +, (87.) Lama goods, silk and wool, as "dress goods" un- der 365, (S. S., 2933.) Lama points, wstd., (366, 367.) 45 cts. per lb. and Lamb-skins, not dressed in any manner, (706, S. S., 4185.) Free, dressed, as fur, (450. S. S., 717.) Lamb-skin scraps, as skins dressed, etc., (461, S. S., 4965.) Lampblack, (87.) Lamp hooks and pulleys, iron or brass, (216.) Lamps, according to mat. of ch. val., (823.) ceremonial, for churches, nc»< regalia, (S.S., 4312.) Lancet cases, according to material. Lancets, (216,S. S.,501L) Lance wood, unmfd. Free. mfs. of, (233.) Land fowls, living, (653.) Free. Landing certificates of exp. kerosene cans, (S. S., 3659.) Landing certificates of goods exp. under Int. Rev. laws, (see rules, S. S., 4029.) Landscape plates, paintings on glass, if ranking as works of art, (470 a., S. S., 1996, 3142.) Lanterns, according to material. painted glass slides for, (143, S. S., 2319.) Lapis calaminarus— calamine, (608.) Free, infcrnalis— nitrate of silver, (93.) tutia— oxide of zinc, dry, (90.) Vyi ct. per lb. ground in oil, (91.) \% ct. per lb. Lappcrs, iron, (216.) Lappets, cotton, as other cotton cloth. Lapping, wstd. and flax, dtbl. under 363, (July 12, 1859, N. Y.) Lard, (258.) 2 cts. per lb. Larding pins, iron, (216.) Lariats, as hide-rope, (718. S. S., 4751.) Free. Last blocks, rough hewn or sawed only, (222.) Lastings, as wstds. under 363. Lastings, mohair cloth, silk-twist, or other mfs. of cloth, woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for buttons exclusively, (382.) The same, fit for shoes, slippers, boots, bootees, or gaiters, are liable to the rates prescribed for similar fabrics not intended for such use, (March 22, and May 29, 1867, Boston.) Lasts, finished or rough, (233, T. R., p. 592.) Latches, gilt or plated, (210.) of other metal, (216.) Laths, per 1000 pieces, (225.) 15 cts. per 1000. Laudanum, (122, S. S., 902.) Laurel berries, cr., (636.) Free. not cr., (94.) Laurel oil, (92.) Lava, unmfd., (730.) Free. Lava gas-burners, so-called, but composed of clay or earthy matter found only in Bavaria, (127, June 15, 1858, Boston.) Lavender, essence or oil of, (573.) flower, cr., (636.) not cr., (94.) spike-, oil, (-560.) water, (99.) Lawns, cotton, as cotton cloth. linen. (334.) Lead, acetate of, bro^vn, (53.) 4 cts. per lb. white, (54.) 6 cts. per lb. Per ct. 25 Free. Free. Free. 25 40 45 35 30 45 25 45 45 10 55 10 50 35 52 SCHEDULE OF DUTIES. Per ct. Lead, antimonial, as type metal, (213.) 20 ashes, containing trifling percentage of lead, (837 a., S. S., 556.) 10 same, containing large percentage of lead, as lead ore, (188, S. S., 3649.) VA ct. per lb. black or plumbago, pure and crude, (764.) Free, casts of, (216.) 45 chloride of, (92.) 25 chromate ot, chrome yellow, (87.) 25 combs, (216.) 45 dross, (188.) 1}4 Ct. per lb. Goulard's ext. of, (93.) 25 in bars or pigs. (189, S. S., 532; also July 24, 1874, Boston.) 2 cts. per lb. in sheets, pipes, or shot, (190.) 3 cts. per lb. mfs., articles and wares of, + + +, (216.) 45 molten, (189.) 2 cts. per lb. nitrate of, (59.) 3 cts. per lb. old " refuse lead " run into blocks or bars, (189.) 2 cts. per lb, old tea, as old scrap lead, (189, S. S., 1435.) 2 cts. per lb. old scrap, fit only for remf., (189.) 2 cts. per lb. ore, (188.) VA ct. per lb. pencil-leads, not in wood, (473 h.) pencils, whether in wood or not, (473 a.) 50 cts. per gross and red-, (58.) 3 cts. per lb. subacetate, solution, (93.) sugar of, as acetate of, (see above, " Lead ace- tate," S. S., 411.) tannate of, (92.) 25 toys, (425, S. S., 4507.) ■ 35 white, dry or in pulp, (55.) 3 cts. per lb. ground or mixed in oil, (56.) 3 cts. per lb. Leaders, leather, as mfs. of leather. Leaf, bronze metal-, (198.) 10 Dutch metal-, (198.) 10 same, in bulk, not in books, (198, S. S., 4508.) 10 gold-, per package of 500 leaves, (200.) f 1.50 per pckg. silver, per package of 500 leaves, (212.) 75 cts. per pckg. tobacco, (see " Tobacco.") Leakage and breakage, (Pt. I., 1883, 2043; Pt. II., 308 /., and S. S. 95, 1002, 1946, 2116, 2130, 4250.) Lcarned's charcoal capsule?, (99.) 50 Leather, articles and mfs. wholly or ptly. of, + + +, (403.) 30 bend, or belting, (460.) 15 boots or bootees, (463.) SO bottles of, (403.) 30 braces or suspenders, (463.) 30 calfskins, tanned, or tanned and dressed, (461.) 20 caps of, used as hats, or substitutes for hats, (400.) 30 other, (463.) 30 cases containing books, (each a prayer book and hymnal, and not an unusual covering or protection for the finer kinds of such books, dtbl. as part of the books under 381), (S. S., 1763.) 25 cowhide, split, and embossed for mf. of bags, satchels, etc., (460, S. S., 5635.) 15 dressed and finished skins of all kinds, + + -h, (461 .) 20 dressed upper, of all kinds, (461.) 20 enamencd, (461, S. R., 1302.) 25 game-bags, flax nets ch. val., (336, S. S., 4329.) 40 glazed calfskins, (461, Oct. 26th, 1857, N. Y.) 20 Per ct. Leather gloves, all kinds, (436.) 50 hats, (400.) 30 jackets lined with fabric of wool, for men's wear, (366, S. S., 5373.) 40 cts. per lb. and 35 same, if outside garments for ladies' or chil- dren's wear, (367.) 45 cts. per lb. and 40 japanned, or patent, (461, S. S., 1302.) 30 mitts, or mittens, as gloves, (436, 822.) 50 morocco, finished, (461.) 20 skins for, tanned, but unfinished, (462.) 10 new scrap, pieces of new leather, (refuse splits,) intended for the mf of sole-leather, dtbl. as sole-leather, (460, 822, S. S., 1847 ) 15 old scrap, (516.) Free. Spanish or other sole, (460.) 15 strips or scraps, new, for mfg. fly-nets, (461, S. S., 3355.) 20 tanned, all, + -f -f , (460.) 15 upper, of all kinds, + + -f, (461.) 20 " Leather waste," so-called, being layers of scraps pressed and inclosed between thin skins of leather in imitation of sole leather, as mfs. of, + + +, (463, S. S., 1453.) 30 Leaves, buchu, cr., (636.) Free, not cr., (94.) 10 for dyeing, cr., (509 or 689.) Free, medicinal, all, + + -!-, cr., (636.) Free. not cr., (94.) 10 palm, unmfd.. (744, 825.) Free. Leeches, (517.) Free, Lees, wine, crystallized or argal, (31.) 4 cts. per lb. Legal tender, subsidiary silver coins as, (S. S., 3725.) Leggins, wool or wstd., made on frames, dtbl. under 363, as wstds., etc. Leghorn bonnets, hats, or hoods, (400.) 30 braids, brims, crowns, flats, plaits, and trim- mings for bonnets, hats, or hoods, (448.) 20 Lemon grass oil, (567.) Free. Lemon or lime-juice, (543.) Free, oil, (574.) Free, peel, not preserved, candied, or otherwise pre- pared, (751.) Free, if candied, (302 a., S. S., 1370.) 35 Lemons, in boxes, of not over 234 cubic feet ca- pacity, (297 a.) 30 cts. per box. in half-boxes of not over 1% cubic feet ca- pacity, (297 a.) 16 cts, per half-box, in bulk, (297 &.) $2 per 1000. in packages, + + +,(298.) 20 Lenses, glass, (143.) 45 Leopard skins,, dressed , (461.) 20 raw, (719 a.) Free. Leptandrine, (93.) 25 Letter-headings, (384.) 25 Levant nut, cocculus indicus, (528.) Free. Levant worm-seed, cr., (636.) Free. Libraries, or parts of, in use of persons or fami- lies from foreign countries, which have been in actual use abroad by them not less than one year, and are not intended for other per- sons nor for sale, (662.) Free, public, regalia, gems, statues, statuary, and specimens of sculpture, sp. impt. in good faith for the use or by order of any public library in the U. S., (771.) Free. Lichens, med. and not edible, cr., + + +, (636.) Free. smne, not altogether er., and + -f -f , (94.) la SCHEDULE OF DUTIES. 53 Per ct. Lichi-fruit, dried, (704, S. S., 3162.) Free. Liens, freight, when inoperative, (S. S., 3453.) for RR. freight, (S. S., 3660.) Licorice-juice, (24, S. S., 1882.) 3 cts. per lb. paste or rolls, (24.) 71^ cts. per lb. root, (544.) Free. Liebig's extract of meat, (837 &., S. S., 1059.) 20 Life-boats and life-saving apparatus sp. impt. by societieB incorporated or established to en- courage the saving of human life, (731.) Free. Lignumvitae wood, (818.) Free. Lily of the valley bulbs, (405, S. S., 2761.) 20 roots, (405, S, S., 4419.) 20 Lima bark, (521.) Free, Lime, (464, S. S., 2894.) 10 acetate of, (92.) 25 bisulphate of, med. prep., (93.) 25 borate of, (43 6.) 3 cts. per lb. citrate of, (617.) Free, chloride or oxymuriate of, (618.) Free, hydraulic, (44, 822, S. S., 3517.) 20 hydro-carbonate of, as whiting, (45, July 27, 1866, E. G.) drj-, ^ ct. per lb. ground in oil or putty. 1 ct. per lb. phosphate of, cr., as manure, (505.) Free. same, as med. prep., (93.) 25 sulphate of, plaster of Paris, ground or cal- cined, (477.) 20 unground, (628.) Free, white, (87.) 25 Lime-fruit tablets, as candy not colored, (242, S. S., 5420.) 5 cts. per lb. Lime-juice, (543.) Free. Limes, (299.) 20 oil of, (575.) Free. Limes, pickled or preserved in salt and water, as pickles, (284, S. S., 708, 5190.) 35 Lime-stone, rough, for building, (487 a.) SI per ton. same, hewn, dressed, or polished, (487 b.) 20 rough, for burning into lime, as cr. min. sub., (215, May 8, 1866, Detroit; but see S. S., 2890.) 20 and sand, used for sinking cribs for piers, (837 a., S. S., 35.) 10 rubble, or rough, as taken from the quarry, only suitable for foundations of buildings, etc., (S37a.,S. S., 2890.) 10 LiNEXs, TO wit: bagging for cotton and like mfs., + + +, suita- ble to the uses for which cotton-bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunnybags, gunny cloth, or other materials, (343.) valued at not over 7 cts. per sq. yd. IH ct. per lb. valued at over 7 cts. per sq. yd. 2 cts. per lb. Dundee, or Scotch double warp, of jute, not fit for use in bagging cotton, (342, S. S., 1690, See also S. S., 1656.) 40 jute, for tailoring pps., hop-sacking, etc., (342, S. S., 1617.) 40 waste, fit only for making paper, as paper- stock, (754.) Free. Linens (continued): . bags and bagging and like mfs., -f -f -f , (except bagging for cotton,) wholly or ptly. of flax, hemp, jute, gunny-cloth, gunny-bags, or other material, (342.) 40 braids, flax, (336.) 40 brown and bleached, the following, to wit : can- vas (other than sail canvas), cot-bottoms, crash, damasks, (S. S., 2472,) diapers, drills, and coatings, ducks, (including bear, imita- tions, ravens, and all other ducks of hemp or flax, excepting •' sail duck,") handkerchiefs,* huckabacks, lawns, paddings, and all other woven fabrics, -f + +, of flax, jute, or hemp, or of which either shall be the comp. ch. v., (334, Nov. 16, 1843, N. Y. ; also S. S., 1221, 1945.) 35 burlaps, of flax, jute, or hemp, or of which these or either of them ch. val.t not over 60 inches wide and exc. such as are fit for cotton bagging, (338.) 30 over 60 inches wide, (339.) 40 definition of, (S. S., 3481.) rule for classifying under former laws, (S. S., 3366.) cambric handkerchiefs, with cotton border, same as above, (334, April 3, 1846, Boston.) canvas for buttons, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, (382.) 10 for sails, (see below, "ducks," etc.) paddings, 18 inches wide, for tailoring pps., chair seats, etc., as paddings under 334, (S. S., 1714.) 35 cloth curtains edged with lace, (334, S. S., 5322.) 35 clothing, + + +, (336.) 40 cluney lace, as mfs. of flax, (336, S, S,, 1615.) 40 coatings, and Genoese linen coatings, colored, (334, S. S., 882.) 35 cot-bottoms, (334.) 35 cotton bagging, (see above, " Bagging," etc.) crash, (334.) 35 damask towelling, with colored border, as bleached damask, (334, S. S., 1010.) 35 dress goods, jute and cotton, jute ch. val., as linens under 334, (S. S,, 2844.) 35 drills, fancy, colored, (334, S, S., 882.) 35 ducks, half-, for sails, as sail duck, (Nov. 16, 1843, N. Y. and Boston.) 30 sail, or canvas for sails, including the heavy ducks of Russia, and English sail cloth and canvas, (348, Nov. 16, 1843, N. Y. and Boston.) 30 embroideries or mfs. of linen, if embroidered or tamboured in the loom or otherv-ise by machinery or with the needle or other pro- cess, and + + +, (337.) 30 filter-, in the piece, as other like mfe., (334, S. S., 2405.) 35 floor-cloth canvas, of flax, jute, or hemp, or of which these or either of them is the comp. mat. of ch. val., (339.) 40 gilling twine, (347.) 25 glass-cloths, in pairs, joined by fringe, f334, S. S., 4215.) 35 * Handkerchiefs with small plain linen centre, and the rest of linen thread lace, dutiable, not as thread lace, but as handkerchiefs under 334, (S. S., 1384. But see S. S., 1386, as to same with cotton lace border.) t This does not comprise canvas paddings, crash, damasks, diapers, huckabacks, towels, shirting linens, dress linens, etc., (S. S., 1221.) . . e . 54 SCHEDULE OF DUTIES. Lint, linen, (336.) Liq. Opii Sed., Battley's Sedative, (99, May 3, 1866, W. H. S. & Co.) Liqueurs or cordials, {see below, " liquors.") Liquid orchil, (550.) Free. Liquorice juice, (24.) 3 cts. per lb. paste or roll, (24. ) 1% cts. per lb. root, (544.) Free. Liquor, iron-, (92.) Liquor stands, according to component metal, and the bottles, when not in the stands, to be rated separately, under their appropriate classification, (May 17, 1859, Boston.) Liquors, malt, to wit : :|:ale, porter, and beer, in bottles, (316, S. S., 341 ; and «ee post, p. 53, Pt. IV.) 35 cts. per gal. if in glass bottles, add. ad vol. duty must be paid on the bottles according to their char- acter, (S. S., 4190.) not in bottles, 20 cts. per gal. finings. (837 6.) spirituous, as follows, to wit :? Angosturiaand "aromatic " bitters, (313, S.S., 1678.) $2 per pf. gal. brandy and other spirits mfd. or distil led from grain or other materials, and + + +. m per pf gal. allowance for evaporation under former laws, (S. S., 4048.) casks of lawful capacity, ptly. filled, when en- titled to entry, (S. S., 3191 ; see also T. D., 88.) coloring for beer, (117, 822, S. S., 3732.) for brandy, (117.) cordials, liqueurs, arrack, absinthe, kirschwas- ser, ratafia, and other similar spirituous beverages, or bitters containing spirits, and + + +, (313.) $2 per pf. gal. in bottles, dtbl. as above, with add. duty on bottles, (S. S., 1849, 3146.) 3 cts. each. domestic, division of consignments, {see new regs., S. S., 3873.) " essence of red beets," so-called, dtbl. as dist. spts., (T. R., p. 568.) gauge of appraiser's return rules, (S. S., 3723.) malt, dtbl. gallon, 231 cubic inches, (S. S.,4068.) malt, gauge of, (S. S., 3537, 3564.) mescal, as dist. epts., (S. S., 2448.) on all compounds or preps, of which dist. spts. are a comp. of ch. val., -[- + +, duty Tiot less than that upon dist. spts., (312.) all imitations of brandy, spirits, or wines, are subject to the highest rates of duty provided for genuine, and in no case less than $1 per gallon, (314 b.) no lower rate or amount of duty to be charged on brandy, spirits, or other spirituous bever- ages, than that fixed bylaw for first proof, but to be increased in proportion for any greater strength, (314 a., S. S., 2085.) each and every gauge or wine-gallon of mea- surement to be counted as at least one proof gallon, (311 6.) " distilled spirits, spirits, alcohol, and alcoholic Per ct. 40 50 25 20 Per ct. Linens {continued) : grass-cloth, and other mfs. of jute, ramie, china, and sisal grass, + + +, (351.) ' 35 gunny-bags and gunny-cloth, old or refuse, fit only for remfg., (713.) Free. cloth, not bagging, (341.) valued at not over 10 cts. per sq. yd. 3 cts. per lb. valued at over 10 cts. 4 cts. per lb. handkerchiefs, not emb., duty same whether in piece or separate, (S.-S., 4267.) handkerchiefs, plain, hemmed, bought and sold by the dozen, as mfs. of flax, + + -i-, (336, S. S., 3709 ) " 40 insertings, (337.) 30 laces, flax or linen, (337.) 30 lap robes, with wstd. strips, dtbl. under 363, (S. S., 2374.) mfs., (flax ch. val.,) that cannot be measured by the sq.yd., and + + +, including all made on frames, (336.) 40 mfs. of flax, jute, or hemp, woven, -f 4- -f , (334.) 35 mfs. of hemp or manila, or of which either is the comp. mat. of ch. val., -h + +, (350.) 35 mfs. of jute, ramie, china, or sisal-grass, + + +, (351.) 35 mitts, made on frames, (336.) 40 oil-cloth foundations'^ or floor-cloth canvas of flax, jute, or hemp, or of which either shall be the comp. mat. of ch. val., (339, S. S., 2754.) 40 oil-cloths for floors, stamped, painted, or printed, and all other oil-cloth, (except silk,) (340.) 40 pack-thread, (336.) 40 rags for making paper, fit only for making pa- per and unfit for any other mf., (754.) Free, sail-ducks, {see above, "Linen ducks.") seines and seine twine, (347.) 25 sheetings, Russia and other, of flax or hemp, brown or white, (349.) 35 shirt-bosoms, not tamboured or embroidered, and requiring to be sewed in shirt to fit for use, (336, May 18, 1859, N. Y.) 40 shirt-fronts, embroidered, (337, S. S., 1288.) 30 tape, (336.) 40 thread, (336.) 40 towels, in pairs, joined by fringe, (334, S. S., 4182.) 35 twine, seine and gilling, (347.) 25 all other flax or linen, (336.) 40 waste, (493, T. R., p. 590.) 10 water-proof cloth, + +, (340.) 40 yarns, flax, hemp, or jute. (335.) 35 flax, how they differ from twine, (S. S., 4948.) Lines, fishing-, (336.) 40 Liniments, med. preps., (93.) 25 proprietary, (99.) 50 Linoleum as oil-cloth, (340, S. S., 3560.) 40 Linseed, bushel .'6 lbs.,t (466.) 20 cts. per bush. Linseed cake.f (748.) Free, meal, (837 b.) 20 oil, VA lbs. to be estimated to the gallon. (27.) 25 cts. per gal. Lint, cotton, (324.) 35 * The terms "oil-cloth foundations " and " floor-cloth canvas" are held by the U. S. Supreme Court to be synonymous, and not to include burlaps of any kind, (S. S.. 2754.) t No drawback allowed on oil-cake made from imported seed, {par. 466, Statutes.) t For capacity of ale, beer, and porter bottles, {see post, Pt. IV., p. 53.) § Re-importation of foreign spirits and wines not allowed, (S. S., 2043.) SCHEDULE OF DUTIES. 55 Per ct. Liquors (continued) : spirits, is that substance known as ethyl al- cohol, hydrated oxide of ethyl, or spirits of wine, commonly produced by fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance," (section 32-48, Rev. Stat.) "proof spirit," under the law, is "that alco- holic liquor which contains one-half its vol- ume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at 60 degrees Fahrenheit," (311 c. and Pt. I., 2064.) to ascertain the number of " proof gaUons" con- tained in any quantity of liquor stronger than first proof, multiply the actual quantity in wine gallons by the percentage of alco- hol, and divide by 50, (but see notes to 307.) all spirituous liquors impt. in casks of less ca- pacity than 14 gallons are subject to forfeit- ure. (311 d.) "all distilled spirits, wines, and malt liquors, imported in pipes, hogsheads, tierces, barrels, casks, or other similar packages, shall be first placed in public store, or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, marked and branded, by a United States customs-ganger, and a stamp affixed to each package, indi- cating the date and particulars of such in- spection." (Act of March 3, 1879, sec. 11. See Part I., 2266, and S. S., 3939.) Chinese wine, (311 a., S. S., 1987.) $2 per pf. gal. all liquors entered as wine, and containing over 24 per ct. of alcohol, to be forfeited, (308 a.) for provisions for marking and branding spirits, (see 1857, 1858, Pt. I.; see also S. S., 3939, 3962.) bottles, containing spirits or sparkling wines, pay an add. duty, (310, S. S., 1849, 1976.) 3 cts. each. vinous : wines, champagne, and all other sparkling, in • bottles, of not over }i pint each, (307 c.) Sl.75 per doz. same, in bottles of over }4 pint, and not over 1 pint each, (307 b.) $3.50 per doz. same, in bottles of over 1 pint, and not over 1 i[uart each, (307 a.) $7 per doz. same, in bottles of over 1 quart each, (307 d.) $7 per doz. and §2.25 per gal. on excess, still, in casks, (308 a.) 50 cts. per gal. same, in bottles, per case of 1 doz. bottles, each containing over 1 pint, and not over 1 quart, or of 24 bottles, each containing not over 1 pint, (308 b.) $1.60 per case. Any excess over these quantities in such bottles subject to a duty of five cents for each pint or fraction thereof so in excess, (308 c.) But there is no separate or add. duty on bottles containing still wines, (308 d.) all wines containing over 24 per ct. of alco- hol to be forfeited. (308 e.) no allowance for breakage, leakage, or dam- age on wines, liquors, cordials, or dist. spirits, (308/.) " spumante," or foaming, same as sparkling, (S. S-., 2367.) Per ct. Liquors (continued) : vermuth, duly as on still wines, (309, S. S., 1585, 2367.) all wines, brandy, or other spirituous liquors in bottles must be packed in packages con- taining not less than 1 dozen bottles in each package, (310.) all such bottles, excepting those containing still wines, must pay an additional duty (310.) of 3 cts. for each botUe. Literary societies and institutions, sp. impts. for, (see "Societies.") Litharge, dry or in oil, (57.) 3 cts. per lb. Lithographic hand- or show-bills, printed mat- ter, (3S4, Oct. 9, 1861, N. Y.) 25 views in book covers, (384, S. S., 2845.) 25 stones, not engraved, (732.) Free. old engraved, not/ree, (S. S., 1925.) varnish, (119, S. S., 516.) 40 same, if spirit varnish, pay in add. to the above, $1.32 per gal. add. Lithographs, colored, as engravings, (384, Jan. 25, 1861, N. Y.) 25 printed in colors, as engravings, (384, March 25, 1859, N. Y:) 25 so-called " sheet pictures," embossed or plain, (384, S. S., 4719.) 25 Litmus, prepared or not prepared, (545.) Free. Live plants and flower roots, imm. tr. of, (S. S., 3726.) Living animals, (252.) 20 sp. impt. for breeding pps., (642 a.) Free. see 641, 642 b. for special provisions as to immi- grants' teams and animals impt. for tempo- rary pps. Llama goods, silk and wool, as dress goods for women and children under 365, (S. S., 2933.) Lloyd's Register, dtbL val. of, (see S. S., 5568.) Loadstones, (733.) Free. Locks, door-, gilt or plated metal, (210.) 35 of any other metal, (216.) 45 gun-, (216.) 45 wood and metal. (216.) 45 Locomotive tires, (see "Iron" and "Steel.") Logs, unmfd., + -f- +, (734.) Free. Logwood, extracts or decoctions of, (84.) 10 in sticks, (636.) Free. Looking-glass frames, according to material. plates, (see " Glass.") Lozenges, proprietary, (99.) 50 Vichy, as med. prep., + + +, (93, S. S., 1646.) 25 all other non-alcoholic medicinal, (93.) 25 Lumber, viz. : sawed boards, planks, deals, and other lumber, of hemlock, white-wood, syca- more, and bass-wood, (219 a.) $1 per 1000 ft. board measure. aU other articles of sawed, (219 a.) $2 per 1000 ft. board measure, of any sort, if planed or finished, in add. to the above rates must pay for each side so planed or finished, (219 6.) 50 cts. per 1000 ft. board measure, if planed on one side, and tongued and grooved, (220.) $1 per 1000 ft. board measure, if planed on two sides, and tongued and groov- ed, (221.) $1.50 per 10(X) ft. board measure, for vessels, (see 834 and 835.) edges only planed, not dtbl. as planed or fin- ished, (S. S., 4709.) 56 SCHEDULE OF DUTIES. Per ct. Lumber {continued) : hickory, of lengths and shapes for general use, (lil9 a., S. S., 4871.) $2 per 1000 ft. board measure. {see rule for measurement, S, S., 5379.) pine, sawed of various sizes for sash-stock, as wood uumfd. under 234, (S. S., 5599.) 20 Lunar caustic molds, (837 h., S. S., 337.) 20 Lupulinum, yellowish powder obtained from the surface of hops, cr. drug, (636, S. S., 3168.) Free. Lutes, as musical instruments. (469.) 25 Lye of wood ashes, (593.) Free. M. MACARONI and vermicelli, (735.) Free. *Mace. (546.) Free. oil. (576.) Free. Machine blanketing, or felts, of wool for printing machines, (379, S. S,, 625.) 20 cts. per lb. and 30 "Machine blanketing," so-called, but really a heavy, coarse woollen fabric invoiced as " pol- ishing-cloth," and intended for use in polish- ing marble, dtbl. as mf. of wool, + + +, un- der 362, (S. S., 3147.) Machinery, carding-, iron ch. val., (216, S, S., 1136.) 45 comp. of different mat., {seeT. D., 28.) copper ch. val., (216, S. S.. 2886.) 45 drippings, grease, (437, S, S., 3468.) 10 for repair, when free, (831, S. S.. 662, 1951,) • iron and steel, easily separable, els. separately, (S. S., 3319, Rgs., Art., 482.) models of, and of inventions, (743.) Free, steel and other mat. separately invoiced, how els., (S. S., 3855.) mackerel, {see " Fish.") Madder and munjeet, or India madder, ground or prepared, (547.) Free. in oil, as paint, (87, S. S., 2074.) 25 extracts of, all, (547.) Free. lake, (87, S. S., 3130, 4833.) 25 roots of all kinds, (509.) Free. Magic cigar-stands, part steel, (216, S. S., 2746.) 45 Magic lanterns, suitable for children's toys, (425, Nov. 12, 1864, N. Y., S. S., 2569.) 35 suitable for philosophical pps. or the amuse- ment or instruction of adults, (475, Ibid.) 35 lantern slides, sp. imp. for colleges, (759, S. S., 4515.) Free. Magnesia, acetate of, (92.) 25 bromide of, (93.) 25 calcined, (61.) 10 cts. per lb. carbonate of, med., (60.) 5 cts. per lb. cement, ground magnesite, (620, S. S., 5304.) Free, chloride of, (93.) 25 tcitrate of, (93.) 25 Henry's, (99, S. S., 223.; 50 hypo-phosphate of, (93.) 25 Per ct. Magnesia, iodide of, (93.) 25 nitrate of, (93.) 25 phosphate of, (92.) 25 sulphate of, or Epsom salts, (62.) V/^ ct. per lb. sulphide, (92.) 25 Magnesite, or native mineral carbonate of mag- nesia, (620.) Free. Magnesium, (619.) Free. Magnetic iron sand or ore, cr. mineral substance, (215, S. S., 5.) 20 Magnets, (736.) Free. Mahogany, unmfd., (818.) Free, cabinet ware or house furniture of, finished, (230,) 35 same, in piece or rough, (229.) 30 mfs. of, + -f +, (232.) 35 sawdust, solely for dyeing or tanning, (509, Jan. 28, 1867, N. Y.) Free. Mail, importations by, (S. S., 3427, 3516, 3956, 4027, 4198, 5288.) same, for foreign diplomats and consuls, (S. S., 3554.) printed matter, music, etc., impt. through, ex- cepting newspapers and periodicals, is dtbl., (S. S., 2812 ; see T. D., 84.) Mails, iron, (216.) 45 steel, (216.) 45 weavers' iron, (216.) 45 Maine, products of the forests of, (829, 830, S. S., 2217.) Maize, Indian corn, (263.) 10 cts. per bush. Malacca, or Indian joints, not further mfd. than cut into suitable lengths for the mfs. into which they are intended to be converted, (725.) Free. Malleable iron castings, + + +, (161.) 2 cts. per lb. Malt, barley-, per bush, of 34 lbs., (262.) 20 cts. per bush, no allowance for screenings or dust, (S. S., 4742.) extract, not proprietary, as ale or beer under 316, (S.S., 2338, 5372.) extract, Johann Hoff' s, (99, S. S., 2867, 4834.) 50 Manganese, black oxyd and ore of,t (621.) Free, bromide of, (92. ) 25 carbonate of, (92.) 25 hypo-phosphate of, (93.) 25 iodide of, (93.) 25 oxide of, ground, (621, S. S., 2915.) Free, phosphate of, (93.) 25 sulphate of, (92.) 25 Manganese, and manganiferous ore, distinctive percentages,^ (S. S., 4114.) Manganese, cr. oxide of, so-called, but being a chem. salt in form of white powder, (92, S. S., 3410.) 25 Manganiferous iron ore,t (144 a., S. S., 3931.) 75 cts. per ton. Mangoes, in natural condition, (704.) Free. Manila, and other hemps of India, (331.) $25 per ton. Manna, (548.) Free. * For proportionate weight of mace in the shell, see " Nutmegs." t Certain so-called "granulated effervescing citrate of magnesia," in /ad a potassa tartrate of soda, not medicinal, but used as a summer beverage, dtbl. under 837 6. at 20 per cent, ad val., (S. S., 2682.) t The Department ruled (S. S., 4114) " that to be properly subject to classification as manganese ore the ar- ticle must contain 50 per cent, or over of manganese in proportion to the entire quantity, and not over 10 percent, of iron." In cases of doubt "the importer will be required to substantiate his claim" (of free entry,) " by an analysis of the article by a competent chemist." SCHEDULE OF DUTIES. 57 Per ct. 50 I Mantillas, silk, (383.) Manufactukes, TO wit: all articles, + + +, (whether wholly or ptly. mfd.,) made from sheet, plate, hoop, band, or scroll iron, or of which either of these shall be the comp. mat. of ch. val., must pay, in addition to the duty on such iron, (154 b.) % ct. per lb. articles or wares, + + +, wholly or ptly. of iron, steel, copper, lead, nickel, pewter, tin, zinc, gold, silver, platinum, or any other metal, exc. britannia,gilt, or plated, whether wholly or ptly. mfd., (216.) all non-enumerated, bearing a similitude to enumerated, (see provisions as to, 822 to 825.) all, + + +, (837 6.) britannia ware and plated and gilt articles, and wares of all kinds. (210.) domestic paper, exp. printed on and re-impt., dtbl., (S. S., 3065.) products and mfs. when exp. and brought back in same condition, under regulations, (649 a.) Free, spools exp. filled and rtd. empty, not free un- der 649 a., (S. S., 4976.) materials for, when free, (2098.) of brass and fire-brick combined, (216, S. S., 5075.) of bone, horn, ivory, or vegetable ivory, all + + +, (399.) of cedar wood, granadilla, ebony, mahogany, rosewood, and satin wood, (232.) of difTerent quality, wholly or ptly. of wool or cotton, impt. in the same packages, (see Pt. I., 1873, as to appraisement of) of hemp or manila, or of which either is ch. val., + + +, (350.) of jute, ramie, China, and sisal grasses, + + +, (351.) of mixed materials, 4- +, are dtbl. at the highest rates at which the comp. mat. of ch. val. may be chargeable, (823.) of wopd, or of which wood is the chief comp, part, + + +, (233.) or articles of grass, osier, palm-leaf, whalebone, willow, or straw, + + +, (395.) of the U. S. exp. and brought back, to wit: casks, barrels, carboys, bags, and other vessels, exported, filled with American pro- ducts, or exported empty, and returned filled with foreign products, including shooks, when returned as barrels or boxes. (649 b.) identity proved under regulations, (649 c.) and on which all internal tax due shall be proven to have been paid before exporta- tion, and not refunded, (649 d.) Free. Manures, guano, and all others, (505.) Free. substances expressly used for, (505, S. S., 391.) Free. Manuscript mezuzoths, (737, S. S., 3497.) Free. Manuscripts, (737.) Free. Maps and charts, (384.) for Congressional library, (659.) Free. for United States, (659.) Free. sp. impt. for schools and societies, (see " Acade- mies," and " Societies.") 45 20 35 35 35 35 35 30 25 Per ct. Marble of all kinds in block, rough, or square, (467 a.) 65 cts. per cubic ft. bas-reliefs, (468, S. S., 2568, 2706.) 50 mfs.* of, -f + +, (468.) 50 paving tiles, (468 b.) 91.10 per cubic ft. slabs, (468 b.) $1.10 per cubic ft. veined, sawed dressed or otherwise, (468 b.) $1.10 per cubic ft. measurement of, (S. S., 3586, 4495, 5297.) Marble statuary, + +, (470 b.) 30 by American artists residing abroad, {see " American.") table tops, (468, S. S., 3858.) 50 Marbles, common, for children, as toys, (425, Nov. 12, 1864, Baltimore.) 35 glass, china, or other material, as toys, (425, S. S., 3264, 3821.) 35 Marmalade, (302 a.) 35 Marine coral, (682.) Free. " Markwick's spongio-piline," wool, {see " Wool- lens.") Marrow, cr., (738.) Free. Marrow for toilet soap, perfumed, dutiable as a pomade or perfumery under 99, (March 3, 1858, N. y.) 60 Martin-Siemens process, metal, mfd. by, {see " Metal.") Marshmallows, med. root, (739.) Free. Mastic, gum, cr., (636.) Free. Masks for adults, paper, (388, Nov. 2, 1866.) 15 papier mache, (472.) 30 silk, (383.) 50 Match blocks, (234, S. S., 5307.) 20 pickets, (234, S. S., 5307.) 20 Matches, friction or lucifer of all descriptions, (433.) 35 of cotton, wax, and paper, (324 a., S. S., 595.) 35 Match-splints, (233, S. S., 2708.) 35 Mat6 or Brazilian tea, also known as Heva Yerba and Paraguay tea, (837 b., S. S., 3909.) 20 Materials impt. for the mf of medicines, prep- arations, compositions, perfumery, cosmetics, cordials, and other liquors for exportation, may be removed from shipboard or bonded warehouse to mfg. warehouse, under regs., free of duty. (Pt. I., 2098.) Mathematical insts., according to materials. same, sp. impt, {see "Academies" and "So- cieties.") Matico leaf, cr., (636.) Free. Mats, floor-, exclusively of vegetable substances, (432.) 20 made of portions of carpets or carpetings, are subject to the rates of duty imposed on like carpets and carpetings, (378 c.) all others not exclusively of vegetable mate- rial, (378 c.) 40 sheepskin, (378 c, Sept. 16th, 1865, March 5, 1866, N.Y., and S. S., 1341.) 40 table-, not exclusively of vegetable material, (378 c.) 40 Of vegetable material exclusively, dtbl. ac- cording to material or as non-enumerated manufactures. Matte, nickel-, cr., on the nickel it contains. (191.) 15 cts. per lb. * This includes mfs. of " Mexican onyx," so-called, or Tecali marble, (S. S., 2306.) and marble, (S. S., 2568.) bas-reliefs" in 58 SCHEDULE OF DUTIES. Per ct. Matting, floor-, exclusively of veg. sub., (432.) 20 all other according to material, or as non-enu- merated mfs. Mattresses, cotton ticking filled with hay and moss. (324 a., 823, S. S., 4797.) 35 curled hair, other than hogs-, used for, (443.) 25 curled hogs'-hair for, (717.) Free, moss, sea-weeds, and all other veg. subs, used for, (744.) Free. Meal, corn-, per bushel of 48 lbs., (263.) 10 cts. per bu. oat-, (266.) % et. per lb. rice-, (837 b., S. S., 5678.) Meat, extract of, (255.) in carcasses, dressed, -f +, (837 a., S. S,, 2325.) Meats, prepared, -|- + +, (283.) Mechanical figures with musical attachments, if children's toys, (425.) same, of different materials, part steel, if not toys, (216, S. S., 2985.) Meconin, (93.) Medallion casts in plaster from antique gems, (837 b., T. R., p. 575.) Medallions, small, of glass and gilded or silvered composition metal, (143, S. S., 2849.) small, for watch-guards, mfs. of steel, (216, S., S. 5146.) Medals, cabinets of, (669.) Free, gold, silver, or copper, (740.) Free, sp. impt., {see "Academies" and "Societies.") Medicated cottons, (93, S. S. 4987.) wines, (118.) 60 cts. per lb. Medicinal : balsams, barks, beans, berries, buds, bulbs, bulbous roots, dried fibres, dried insects, drugs, excrescences, such as nutgalls, flowers, fruits, grains, gum resins, gums, herbs, leaves, lichens, nuts, roots, seeds, aromatic, seeds of morbid growth, and weeds. any of the above in a crude state, not edible, and not advanced in value or condition by refining or grinding, or by any other process of mf., and + + +, (636.) Free. The same, (excepting drugs and aromatic gar- den seeds,) if so advanced in value or condi- tion, -H- +, (94.) preparations, part alcohol, and known as essences, ethers, extracts, 25 10 Per ct. Medicinal (continued) : medicated wines, mixtures, spirits, and tinctures. + + +, (118.) 50 cts. per lb. preparations, not part alcohol, and known as cerates, conserves, decoctions, emulsions, extracts, (solid or fluid,) infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, resins, sirups, suppositories, vinegars, and waters, + + -}-, (93., 25 preparations, materials for mf. of, (see above, " Materials.") preparations, etc., examination and appraise- ment of, {see Pt. I., 1895 to 1900.) • preparations or compositions, patent or pro- prietary, (99.) 50 purposes, acids used for, -f- -f -f-, (594.) Free, waters, (see " Mineral waters.") Medicines, cr., as drugs cr., (636.) Free, not cr., {see above, " Medicinal preparations.") patent, secret or proprietary, (99.) 50 Medieval period, arms of, not antiquities, (S. S., 3580.) Meerschaum, cr. or raw, (741.) Free. same, cleaned of outside dirt by cutting, and waxed and polished, (741, S. S., 3850.) Free. Melada, and concentrated melada or concrete, testing by the polariscope, not above 75 de- grees, (230.) 1 4,0j ct. per lb. and for every add. degree or fraction of a de- gree, shown by such test, (236.) ito of a ct. per lb. add. Melodeons, as musical insts., (469.) 25 Melting-pots, earthen, (127.) 55 or glue pots, iron, (216.) 45 Memorandum books, common blank-, (385.) 20 Menispermin, (93.) 25 Menthol, crystallized, and known as " Japanese peppermint camphor," (93, S. S., 4963.) 25 Merchant appraisers' compensation, (S. S.,4242.) Merchandise taken from wrecks, (828.) Mercurial ointment, (93.) 25 preparations, + + +, (93.) 25 Mercury, bisulphate of, (93.) 25 cyanide of, (93.) iodide of, green, (93.) red, {9S.) 25 nitrate sol., (93.) 25 oxide of, black, (93.) yellow, (93.) proto-bromide of, (93.) 25 ; sulphate of, yellow, (93.) 25 SCHEDULE OF DUTIES. 59 Per ct. Mercur>', sulphuret of. black, (93.) 25 sulphuret with chalk, (93.) 25 Mercury or quicksilver, (211.) 10 Merino, {see " Wool" and " Woollens.") Mescal, dist. sp., (311, S. S., 2448.) §2 per pf. gal. Metal, all composition of which copper is comp. mat. ch. val , and + + +, (186 b.) 3 cts. per lb, all produced from iron or its ores, w^hich is cast and malleable, of whatever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores by the crucible, Besse- mer, pneumatic, Thomas-Gilchrist, basic, Sie- mens-Martin, or open-hearth process, or by the equivalent of either, or by the combination of two or more of the pro- cesses, 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, except- ing what is known as malleable iron castings, shall be classed and denominated as steel, (183 b ) bell, broken and fit only to be re-mfd., (651.) Free, unwrought, (215.) 20 clippings. {See " Clippings.") embroidery, (216.) 45 epaulets, galloons, knots, laces, stars, tresses, wings, etc., (-127.) 25 gilt or plated, articles and wares of, (210.) 35 mfs. wholly or ptly. of, finished or not, and + -f +, (21G.) 45 sheathing, or yellow, not wholly of copper, nor wholly nor in part of iron, ungalvanized, in sheets of 48 by 14 inches, and weighing from 14 to 34 oz. per sq. foot, (194.) 35 threads, file, or gespinst, (401.) 25 type-, (213 ) 20 yellow {not slieathlng), old and unfit for any other purpose than as a raw material to be re-worked, (215, Jan. 23, 1862, New Bedford.) 20 Metallic arsenic or cobaltum crystals, (610.) Free. Metalophones, of full diatonic scale, (469, S. S., 3399.) 25 toy, not full scale, (425. S. S., 3399.) 35 Metals, unwrought, + + +, (215.) 20 Metronomes, (216, S. S., 1764.) 45 Mexican asphalt, (643, S. S., 4807.) Free, dollars, no reduction for abrasion, (S. S., 3571.) imports for exhibition at the Fair of the New England Mfrs and Mechs. Institute, 1883, (S. S., 5547.) "Mexican onyx," mfs., as mfs. of marble, (468, S. S., 23(16.) 50 Mazuzoths, manuscript-, (737, S. S., 3497.) Free. in cases, cases dtbl., (3. S., 3497.) Mica and mica waste, (742.) Free, ground, (837 b., S. S., 2713.) 20 slabs, crude, (742, S. S., 2676.) Free. Microscopic specimens of nat history, on glass, Impt. for cabinets or as objects of taste or sci- ence, and not for sale, (793, S. S., 3958.) Free. Milk, (837 a., S. S., 1752.) 10 condensed or preserved, (276.) 20 Perct Free. Free. Free. artificial Milk, India-rubber, (724 ) roses, as a cosmetic, (99.) sugar of, (797.) Millet seed, (760, S. S., 5516.) prep, or mfd., (837 6., S. S., 2093.) Millinery ornaments, feathers, and flowers for, (429 b.) Mill cranks and irons, (163.) 2 cts. per lb. feed, (837 b., S. S., 4235.) saws, not over 9 inches wide, (173.) 10 cts. per lin. ft. over 9 inches wide, (173.) 15 cts. per lin. ft. Millstones, buhr, (406.) not buhr, mfd. wholly or in part, (406, 822, Dec. 14, 1859, Charleston.) Mills, cofi'ee-, (216.) Mineral substances, crude, + + -f , (215.) crude,* not advanced in value or condition by refining or grinding, or by other process of mf., + -V +, (638 ) Free. The same* advanced in value or condition, by refining or grinding, or by other process of mf., + + +, (95.) Mineral blue. (87.) carbonate of magnesia, native, or magnesite, (620.) Free, green, (87.) kermes, (93.) orange-, (58.) 3 cts. per lb. specimens for cabinets, etc. {See below, "Miner- alogy.") waters, all not artificial, (622.) Free, artificial, and imitations of natural mineral waters, (38.) Mineral waters, natural, artificially charged with gas, (622, S. S., 3148.) Free. same, certificates from the owner or manager of the spring, that the water embraced in the in- voice is, in fact, natural mineral water, and specifying the spring from which produced, must accompany the invoice, (S. S., 2973, 3963.) same, prep, by boiling for use as medicine, and known as "St. Catherine Concentrated Water," (93, S. S., 3170.) wax, (592.) Free. Mineralogy, specimens of, imported for cabinets, or as objects of taste or science, and not for sale, (793.) Free. Mint, United States, copper imported for, (681.) Free. Miniature cases, according to material. sheets, ivory, (399.) theatres, of paper (if not children's toys), (388, S.S.. 1825.) Miniatures, (470 a.) " Mirabellen," or plums, dried, (294, S. S., 2670.) 1 ct. per lb. Mirbane, oil of, (81 or 83 ) I Mirrors, hand, and small unframed mirror plates, (143, S. S., 2407, 3805.) other, {see "Glass," and S. S., 5012, 5455, and 5476.) Mitts and mittens, same as gloves. Mixed goods, -h -h, to wit: all articles mfd. from two or more materials, the duty is to be as- sessed at the highest rates at which the comp. mat. of ch. val. is chargeable, (823.) 50 20 50 20 20 * These provi.sions seem to conflict with that for "mineral substances in a crude state," (215,) whi^h im- poses a duty of 20 per cent. ad. val. thereon, and probably subjects the former to the provisions of 824. 60 SCHEDULE OF DUTIES. Per ct. 50 cts. per lb. Mixtures, med., alcoholic, (118.) non-alcholic, (93.) Mock or imitation jewelry, to wit : breast-pins, ear-rings, and composition imita- tions of gems set in base metals, (459, S. S., 3288.) jewelry, theatrical, or im. gems, (459, S. S., 3099.) lead, or blende, (215.) Modelling, -f + +, according to comp. mat. Models of inventions and other improvements in the arts. {See restrictions as to, 743.) Free, of engines, etc., specially imported for instruc- tion or illustration in schools, classified as philosophical apparatus, (759, S. S., 612.) Free. or imitations, in papier mache, of anatomical and botanical specimens, dtbl. under 472, (S. S., 1767.) other than of inventions or improvements in the arts that cannot be fitted for use, are dtbl. according to materials, (S. S., 253.) Mohair, manufactures of, same as " Worsteds." unmf., val. at last port or place whence exp. to the United States excluding charges at such port, to wit: val. not over 30 cts. per lb., (358 a.) 10 cts. per lb. val. over 30 cts., (358 b.) 12 cts. per. lb. Moisic iron, dtbl. as other iron of like condition, grade, or stage of mt (Pt. I., 2183.) Molasses, concentrated, testing by the polari- scope, not above 75 degrees, (236.) liVtj ct. per lb. and for every additional degree, or fraction of a degree, shown by the polariscopic test, (236.) 1^5 of a ct. per lb. additional. testing not above 56 degrees by the polariscope, (241.) 4 cts. per gal. same, testing above 56 degrees, (241.) 8 cts. per gal. Molds, button-, + -f +, (407.) gold beaters-, (710.) Free, hammer and gun-, {see " Steel.") lunar caustic, (837, b.) Moleskins, as cotton cloth. Monstrance, (771, S. S., 3745.) Free. Montfort's solution of morphia, for the alcohol contained therein, (103.) $2 per gal. and Monumental stone, not marble, unmfd. or un- dressed, (487 o.) $1 per ton. same, hewn, dressed, or polished, (487 6.) Monuments, public, articles impt. for, must be "works of art," to be free under 833, (S. S., 3999.) Moon-, or poppy-seed, (452, S. S., 3451.) i^ofactperlb. Mops, cotton ch. val., (324 a.) cotton and iron, (216.) cotton and wood, wood ch. val., (233.) Mopsticks, wood and iron, (216.) same, wood, (233.) Morocco skins, finished, (461.) skins for, tanned but unfinished, (462.) Morphia, morphine, and all other salts of mor- phia, (123.) $1 per oz. Morrals, nose-bags of istle, for feeding horses, used in the States and Territories bordering on Mexico, (351, 822.) 25 25 25 20 25 20 35 Per IMortars, common stone'^are, (124.) earthenware, (127.) glass, (143.) marble, (468.) metal, gilt or plated, (210.) other than above, (216.) stone, other than marbl;^, (487 b.) Mosaic pictures, of marble, as mfs. of marble, un- der 468, (S. S.,1448.) table-tops, part marble, (468, S. S., 3016, 3117.) topped tables, complete articles of furniture, (230, S. S., 3858.) work, opaque glass blocks of different colors for, (143. S. S., 4909.) Mosaics, " Florentine," so-styled, of slate, (131, S. S.. 547.) "Roman," (131, S. S., 2624.) real, not set, (837 6.) set. (459.) when in settings or frames not of metal (837 &., T. R., p. 575.) Moss, dyed and prepared for florists' designs (837 b., S. S., 4924.) dyed for millinery uses, as. parts of artfl. flow- ers, (429 6., S. S., 2518.) used for beds or mattresses, (744.) Free. Iceland, cr., (636.) Free, not crude, (94.) Mosses, all med., not edible, cr., (636.) Free, not crude, (94.) all other than above, crude, (837 a.) Mother of pearl, (75G.) Free, buttons, with metal eyes or shanks. (407.) knife handles, unfinished, (486, March 31, 1859, N. Y.) shell boxes, (410.) mfs. of, + + +, (486.) studs, (486.) Mouse-traps, wood and iron wire, (216.) " Mousseline de laines," worsted or worsted and silk, and " de laines," cotton and worsted, as women's and children's dress goods, under 365, (July 18, 1857, N. Y.) Mouth-organs, large, or so-called harmonicas, (469, S. S., 2418. 2869.) toy, for children, (425, S. S., 2466.) perfumeries, etc., (99.) Mouth-pieces of cornets, and other musical in- struments, (469, S. S., 4453.) Mucilages, med., (93.) Muffs, fur, (435.) Mules, living, (252.) Mundic, or pyrites dtbl. under 144, as ore, accord- ing to the percentage of copper it contains. Muflaers, wstd., cotton, and silk, (307.) 45 cts. per lb. and Mungo, woollen-, (361.) , 10 cts. per lb, Munjeet, or India madder, ground and prepared, and extracts of, (5-17.) Free. Murexide, a dye, chemically prepared, (92.) Muriate of ammonia, or sal ammoniac, (35.) of barytes, (92.) cinchona, (629.) Free, gold, (52.) potassa, (627.) Free, strontium, (92.) tin. (92. Muriatic acid, (594.) Free. Mushrooms, dried, (286, S. S., 1408.) ct. 25 55 45 50 35 45 20 50 50 35 45 30 30 20 25 20 20 50 10 10 10 30 25 35 25 25 45 40 SCHEDULE OF DUTIES. 61 Free, Per ct. Mushrooms, prepared, (287.) 30 sauce or catsup, (_&4.) Musical bird-cages, part metal, (216, S. S., 3255.) boxes, cheap, for children's toys, (425, S.S.,3173, 3793.) not toys, and parts of, (469, S. S., 4453, 5195.) instruments, (469, S. S., 815.) children's toys, (425, S. S., 1821, 2023, 2107,2111.) finished indispensable parts of; (469. S. S., 4453.) mme, small, for use in concert, (469, S. S., 3894.) same, small and cheap, for children's toys, (425, S. S., 3765.) same, usual cases for, same duty as instruments, (S. S., 3155.) strings for, of gut, (671.) Free. of metal and silk, for, (469, S. S. 4453.) work-boxes, part steel, (216, S. S., 3764.) Music paper, (392 ) printed with lines only, (384, S. S., 4991.) wUhout lines. (384, S. S., 3503.) Musk, perfumery, (99.) crude, in natural pod, (506.) Musket barrels, (216.) blocks, rough, hewn, or sawed only, (222.) rods, iron, (216.) steel, (216.) stocks, finished, (233.) Muskets, rifles, and other firearms, (202.) Mustard, ground or preserved, in bottles or other- wise, (306.) 10 cts. per lb. seed, (760.) Free, oil, (92.) Mutton.in carcass, dressed, (837 a., S. S., 1022, 2325.) Myrobolan, er. nut for dyeing or tanning, (549.) Free, extract of, (84, S. S., 5529.) Myrrh gum, crude, (636.) Free. not crude, (94.) Myrtle or bay wax, (592.) Free. N. JJail-rods, of iron or steel wire, round, in coils and loops not lighter than No. 5 w. g., val. not over Z]4 cts. per lb., (180 a.) 1% of a ct. per lb. iron, J§ of an inch wide and ^^^ of an inch thick, as bar iron under 148 b., (S. *S., 5045.) Per ct. liVct- per lb. Nails, brass, (216.) copper, (216.) cut, iron or steel, (158.) 1% ct. x)er lb. gilt or plated, (210.) hob-, wrought iron or steel, (168.) 4 cts. per lb. horseshoe-, (168.) 4 cts. per lb. metal, + + +, (216.) ornamental iron, Avith brass or polished heads, (216.) silver, or German silver, (216.) vessels, nails for, (S34-5, and see "Vessels.") wire, iron or steel. (168.) 4 cts. per lb. wrought, iron or steel, -{- + +, (168.) 4 cts. per lb. with stone or white China heads, (127, May 28, 1866, R. & Co.) yellow metal, not entitled to withdrawal iinder sai, (S. S., 5034.) zinc, (216.) 10 35 45 55 45 Nainsooks, as cotton cloth. Nankeen shoes and slippers, leather soles, (463.) Naphtha, (81.) Naphthaline brown, (82, S. S., 3847.) " Naphthaline colors," so-called, (82, S. S., 3927.) scarlet B., (82, S. S., 5593.) yellow, (82, S.S., 3875.) Naphthylamin, (82. S. S.,4032.) roth, echt, (82, S. S., 3913.) Napkins, cotton damask, (325.) linen, in the piece, (334.) same, cut apart ready for use and sold by the dozen, dtbl. asmfs. of flax, + -|- +, (336,S,S., 3709, 4072.) Naples soap, {see " Soap.") " Narcein." (93.) Narcotine, (93.) " Natron wasser glass," (water-glass,) as silicate of soda, (76, S. S., 4710.) J^ ct. per lb. " Natural grass flowers," so-called, being natural grasses, dried and prep., (837 &., S. S., 1739.) Natural history, specimens of, impt. for cabinets or as objects of taste or science, and not for sale, (793.) Free. specimens of, microscopic, on glass, sp. impt., (93, S. S., 3958.) Free. Neat cattle and hides thereof, prohibition of impt., {see 842.) Neatsfoot oil, (92.) Necklaces, bead-, (396, S. S,, 1789.) bone-, link-chain, (399, S. S., 3119.) comp., im. gems set in base metal, (459, S. S., 3288.) Neckties, silk, (383.) Needle-cases, according to material. Needles, all, -H + +, for sewing, darning, or knit- ting, (206.) crochet,' (206, S. S., 2693, 2963.) for knitting or sewing machines, (205.) sail, (206, Feb. 13, 1865, San Fr.) unfinished, dtbl. as finished, (S. S., 3421.) Negro head cloth, cotton and wstd. dtbl. under 363, (June 5, 1857, N. Y. ; see " Worsted.") Neroli oil, (577.) Free- Nerves of animals, for glue stock, (511.) Free. Nets, fishing, dip or scoop, cotton, (324 a.) flax, (336.) seines, (347.) for the head or hair, of silk and gum elastic, (383, S. S., 2337.) same, of wool, wstd., or mohair, (368.) 30 cts. per lb. and Netting of human hair, (444, S. S., 1539.) Nettings of iron or steel wire, in meshes of any form, pay a duty equal in amount to that im- posed on iron or steel wire of the same gauge, and 2 cts. per lb. in add. thereto, (182 d.) other, according to material. Newspapers, (745.) Free. New Zealand flax, not hackled or dressed, (328, S. S., 818.) 820 per ton. straw, (327, S. S., 1405.) $5 per ton. Nicholson pavement blocks made wholly by saw- ing, (222, S. S., 343.) Nickel, in ore, matte, or other cr. form, not ready for consumption in the arts, on the nickel therein, (190.) 15 cts. per lb. mfe., -f -I- +, wholly or ptly.of, finished or not, (216.) 25 20 20 45 62 SCHEDULE OF DUTIES. Per ct Nickel, oxide, and alloy of any kind, in which nickel is the element of ch. val, (192.) 15 cts. per lb. sulphate, (92.) 25 Nippers, metal, (216.) 45 Nipple shields, wholly of rubber, (454.) 25 part glass, (143.) 45 Nipples for guns, iron or steel, (216.) 45 Niter-cake, cr. or refined, (75, S. S., 2370.) 20 cubic-, (630.) Free. Nitrate of barytes, (92.) 25 iron, (92.) 25 lead, (59.) 3 cts. per lb. potash, or saltpetre, cr., (68.) ^ 1 ct. per lb. refined, (69.) VA ct. per lb. silver, (93.) 25 soda, or cubic nitre, (630.) Free, tin, (92.) 25 Nitrates, cUl, when prepared for medicinal pps., (93.) 25 Nitric acid, (594.) Free. Nitro-benzole, ess. oil, (81 or 83.) 20 Nitro-picric acid, (594.) Free. Nitrous acid, fuming, (594.) Free. Nitrous ether, spirits of, (110.) 30 cts. per lb. Noils, china grass, (351. S. S., 2133, 3170.) 35 short pieces or knots of wool, classified as wool, and not as " wool waste," (S. S., 379, 961.) same, fine, impt. in the oily state, dtbl. under 357 a., (S. S.. 1404 ; but see also below.*) same, of coarse wool, classified as 3d class, (S. S., 1404.) Non-enumerated articles, (822-5 and 837.) Norfolk latches. (216.) 45 Noyau, duty same as on " Absinthe," (313.) 82 per pf. gal. Nursing-bottles of molded glass, finished, and fit- tings attached, (143, S. S., 1579.) 45 fittings for, according to material. Nutgalls, cr., (636.) Free. other than cr., (94.) 10 Nutmegs. (551.) Free. Nuts, edible, of all kinds, shelled or unshelled. + + +,(305.) 2 cts. per lb. almonds, shelled, (303 a.) 1% cts. per lb. unshelled, (303 a.) 5 cts. per lb. Brazil or cream, (746.) Free. cocoa, (746.) Free. filberts, (303 6.) 3 cts. per lb. for dyeing, cr., + + +, (509.) Free. medicinal, not edible, cr., (636.) Free. not cr., (94.) 10 palm-, and palm-nut kernels, (753.) Free, pea- or ground-beans, shelled, (304.) 1]4 ct. per lb. pea- or ground-beans un.shelled, (304.) 1 ct. per lb. walnuts, (303 b.) 3 cts. per lb. wrought iron or steel, (162.) 2 cts. per lb. same, on or with bolts, (164.) 23^ cts. per lb. Nux vomica, (552.) Free. Per ct. OAK BARK, cr., for dyeing or tanning, (509.) Free. Oakum, (747.) Free. Oar-blocks, rough-hewn or sawed only, (222.) 20 Oars, (233.) 35 Oaths of consignees, etc., to entries, (849 to 854.) Oat-meal, (266.) ]4 ct. per lb. Oats, per bushel of 32 lbs., (264 and Pt. I., 1881.) 10 cts. per bush, as seed, (264 and Pt. I., 1881. Jan. 24, 1860, Charleston.) 10 cts. per bush, coarsely ground for provender, as " Oats," (264, and Pt. I., 1881, S. S., 584.) 10 cts. per bush. Object-glasses for telescopes, etc., with edges ground or cut, (135, August 5, 1858, Boston.) 45 Obscene articles, impt. prohibited, (839, note, and Rgs., art. 315.) Ochres, and ochrey earths, dry, (89,) J^ of a ct. per lb. ground in oil, (89.) 114 ct. per lb. Odor cases, glass and leather, (143, 823, S. S., 1387.) 45 Odors or perfumes, (99.) 50 GEnanthic ether, (113.) $4 per oz. Oilcake, of linseed.f (748.) Free. Oil-cloth canvas, or foundations, of flax, jute, or hemp, or of which these or either of them are comp. mat. of ch. val., (339.) 40 Oil-cloths, floor and all other except silk, (340.) 40 flax, waterproof, for linings and wrappers, (340, S. S., 4192.) 40 medicated, not silk, (340.) 40 silk, or silk ch. val., (383.) 50 table-mats, (340.) , 40 lined with wool, or woollens, dtbl. under 362, as mfs. in part of wool. Oil seeds, of like character with hemp and rape- seed, excepting flax and linseed, (452.) ]4 of act. per lb. Oil silk cloth, (383.) 50 Oils, all preparations, -f + +, known as essential, expressed, distilled, or rendered oils, alkalies or alkaloids, and all combinations of any thereof, (92.) 25 absinthe or wormwood, (92.) 25 all animal, -f + +, (92.) 25 all essential, -f + +, (92.) 25 all expressed, + + +, (92.) 25 all rendered, + + +, (92.) 25 almond, (555.) Free. artificial, of coal tar, (81.) 20 allspice, (92.) 25 amber, crude. (556.) Free. rectified, (556.) Free. ambergris, (557.) Free. amylic alcohol, C112.) 10 aniline, cr., (559.) Free, anise, or anise seed, (558.) Free, anthos, (581.) Free, antique, (92.) 25 apple. (114.) $2.50 per lb. apricot, (114.) $2.50 per lb. * The Department did not intend by its letter of the 8th inst.. (S. S.. 1404.) to abandon, directly or indi- rectly, the classification of wools by race or blood, but the conclusion arrived at therein was, in consequence of the difficulty of deciding, in most cases, from the noils, whether they are made, when apparently of class 2, without admixture of wool of the first-class, including down-wools, which, by the Act of March 2, 1867, if of a clothing character, whether in the fleece or in sorts, are of class 1, (S. S., 1433.) T No drawback allowed on oil-cake made from imported seed, (466.) SCHEDULE OF DUTIES. 63 Free. Free. Free. Free. Free. I cts. per gal. Free. Free. Free. 20 Perot Oils (continued) : asphaltum, (81.) aspic, or spike lavender, (560.) Free. "banks," or "straits," so-called, crude, as fish oil under 92, (S. S., 810.) bay leaves, essential, or bay rum essence or oil, (25, S. S.. 12G8, 2644.) $2.50 per lb. bay or laurel, fixed or expressed, (92.) bears', hair oil, (99.) bene, (582.) benzine and benzole, (81.) bergamot, (561.) bituminous, (81.) braunscheid, (99, S.S., 3528.) cabbage seed, (92.) cajeput, (562.) caraway, or carui, (563.) caryophyl, or clove, (92.) cassoe, (92.) cassia, (564.) castor, expressed, (17.) cedrat, (565.) cenne, (92.) chamomile, (566.) Chinese pea-nut, (92.) cinnamon, (564.) citronella, or lemon grass, (567, S. S., 770.) Free. civet, (568.) Free. claimed as proprietary articles, (99.) 50 cloves, (92.) 25 coal, cr., (837 a.) 10 distilled, (92.) 25 coal-tar, also known as nitro-benzole, oil or essence of mirbane, and artificial oil of al- monds, made of benzole and nitric acid, (81.) 20 coal-tar products, such as naphtha, benzine,- benzole, dead oil, and pitch, (81.) 20 cocoanut, (579.) Free. codfish, for tanner's use, (92.) 25 cod-liver, crude or refined, (92.) 25 same, if proprietary, (99.) 50 cognac, or oenanthic ether, (113.) $i per oz. colza, or cabbage seed, (92.) 25 if commercially known as "rape seed oil," (28, S. S., 2604.) 10 cts. per gal. copaiba, (92.) 25 cotton seed, 7}4 lbs. to ^al., (27.) 25 cts. per gal. croton, (26.) 50 cts. per lb. cubebs, (92.) 25 cummin, (92.) 25 dead-, (81.) 20 distilled, + + -}-, (92.) 25 elder, (92.) 25 eucalypte, (92.) 25 enfleuraged, as hair oils, pomades, etc., under 99, (S.S., 1600,2543.) 50 ergot, (92.) 25 fennel, (569.) Free. fish-, of American fisheiies, (749.) Free, of foreign fisheries, (92.) 25 fish-, the product of the sea-fisheries of Canada, Prince Edward's Island, Newfoundland, and Labrador, (Pt. I., 18T), S. S., 1837, 1981.) Free. flax- or lin-seed, per gallon of 73^ lbs., (27.) 25 cts. per gal. fruit, or fruit ethers, or essences, viz., apple, pear, peach, apricot, stra\vberry, and rasp- Oils, (continued) ; berry, made of fusel oil, or of fruit, or ims. thereof, (114.) $2.50 per lb. fusel, or amylic alcohol, (112.) gaultheria procumbens, or wintergreen oil, essential, (92.) ground-bean, or peanut, exp., (92.) Haensel's patent essential oils of bergamot, lemon, and orange,* (99, S. S., 5259.) hair-, (99.) Harlaem, (99.) hartshorn, (92.) hempseed, (28.) lo cts. per gal. Illuminating, and naphtha, benzine, and ben- zole, refined or produced from the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, or other bituminous substances, used for like purposes, (81.) jasmine or jessamine, (570.) Free. juglandium, (571.) Free. juniper, (572.) Free. kerosene, (81.) residuum of, (81.) laurel, fixed or exp., (92.) lavender, or spike, (573.) Free, lemon-grass, (567.) Free, lemons, (574.) Free, limes, (575.) Free, linseed, 7}4 lbs. to the gal., (27.) 25 cts. per gal. and poppy, in vials for artists' use, as varnish under 119, 822, (S. S., 3473.) macassar, (92.) mace, (576.) Free. imitation, (92, S. S., 2848.) mint, essential, (92.) mirbane, (81 or 83.) mustard, (92.) neatsfoot, (92.) neroli, or orange-flower, (577.) Free. nitro-benzole, (81 .) nutmegs, essential, (92.) nuts, essential, (92.) olive, (92.) orange, (578.) Free. flower, (577.) Free, origanum, or red thyme, (583.) Free. white thyme, (583.) Free, ottar of roses, (553.) Free, palma Christ!, or ricini, castor oil, (17.) 80 cts. per gal. palm or palm bean, (579.) Free, parsley, essential, (92.) peach, (114.) §2.50 per lb. pea-nut, (92.) pear, (114.) $2.50 per lb. peat, (81.) pepper, essential, (92.) peppermint, essential, (92.) perfumed by enfleurage process, (99.) petroleum, crude, or rock oil, (837 a.) refined, (8376.) pimento, essential, (92.) pomades, (99.) poppies, (580.) ' Free, proprietary, (99.) rape-seed, (28.) 10 cts. per gal. raspberry, (114.) 12.50 per lb. Per ct. 20 \ See note X, to " Effervescent preparations," etc., page 27 of this Schedule. 64 SCHEDULE OF DUTIES. 80 cts. per gal. Free. Free. 50 cts. per oz. 25 25 Per ct Oils (continued) : rendered, + + +, (92.) ricini, castor oil, (17.) rhodium, essential, (92.) rock, cr., (837 a.) rosemary or anthos, (581.) roses or ottar, (553.) rue, essential, (92.) rum, or rum essence, (115.) safTron, essential, (92.) 25 sage, essential, (92.) 25 salad, all, whether in flasks or bottles, or not, (92.) 25 sassafras, essential, (92.) 25 savine, essential, (92.) 25 seal, (92.) 25 from Canada, (92, S. S., 1596.) 25 sesame or sesamum seed, (582.) Free. same, when salad oil, (92, S. S., 2666.) 25 shale, (81.) 20 sperm, or spermaceti, (92.) 25 same, of American fisheries, (749.) Free, spike, (560.) Free, spruce, essential, (92.) 25 spurge, essential, (92.) 25 straits, (92.) 25 strawberry, (114.) $2.50 per lb. sweet marjoram, essential, (92.) 25 tansy, essential, (92.) 25 thyme, red. origanum, (583.) Free. white, (583.) Free, tobacco, (92.) 25 tuberose, essential, (92.) 25 turpentine, (86.) 20 cts. per gal. valerian, (583.) Free, vanilla beans, essential, (92.) 25 vegetable, all essential, + + +, (92, April 21, 1858, San Francisco.) 25 all expressed, + + +, (92, April 21, 1858, San Francisco.) 25 violets, essential, (92.) 25 vitriol, or sulphuric acid, (594.) Free, whale, of American fisheries, (749.) Free. of foreign fisheries, (92.) 25 of wine, light and heavy, (116.) 81 per lb. wintergreen, essential, (92.) • 25 Ylang-ylang, (99.) 50 Ointments, med., not proprietary, (93.) 25 proprietary, (99.) 50 toilet or cosmetic, (99.) 50 Old bells and bell metal, broken and fit only for re-mf., (651.) Free, brass, (187.) 1^ ct. per lb. brass sheathing metal fit only for re-mf., (187, S. S., 712.) iy2 ct. per lb. copper, glass, gold, pewter, and britannia, parchment MSS., scrap iron, lead, and leath- er, silver, stereotype plates, and zinc, (see those titles respectively.) materials, left from repairs on machinery imp. Per ct. under 831, dtbl. at same rates as if impt. as old mat., (S. S., 3761). Olebanum gum, cr., (636.) Free. not cr., (94.) 10 Oleomargarine and other substitutes for butter, (257.) 4 cts. per lb. Oleo-resins, med., (93.) 25 Olive oil, (92.) • 25 residuum, fit only for soap-stock, (790, S. S., 5064.) Free. Olives, green or prepared, (750.) Free, in oil or salt, (750.) Free, stuffed, as prep., (750, S. S., 1611.) Free. Onions, in natural condition or in salt or brine, (286.) 10 Onyx, cr., (837 a., S. S., 4842.) 10 imitations, so-called, of one color, as jet, (458, S. S., 5011.) 25 Mexican, so-called, as marble mfs., (468.) 50 Opium,* aqueous extract of, for med. uses, and tincture of, as laudanum, and all other liquid preps, of, + + +, (122.) 40 or., 9 per ct. and over morphia, (120.) U per lb. denarcotized. (121.) $10 per lb. (Importation of, prohibited if morphia under 9 per ct.) prep, for smoking, and all preps, of, + -f -I-, (121.) $10 per Ib.f (Not entitled to drawback and cannot be re- moved from warehouse without payment of duties.!) testing by appraisers, (see S. S., 4176.) Optical instruments, unwrought glass disks or plates for use in mf. of, (708.) Free. Orange color, (82, S. S., 3875.) 35 crystals, (837 b.) 20 ext. or infusion, ale. pfy., (100, S. S., 5003.) $2 per gal. and 50 flower-oil, (577.) Free, flowers or buds, (636, 825.) Free, flower-water, as toilet-water, (99.) 50 D., (82, S. S., 5593.) 35 J., (82, S. S., 3913.) 35 mineral, (58.) Sets, per lb. peel, not preserved, candied, or otherwise pre- pared, (751.) Free, if candied, (302 a., S. S., 1370.) 35 Oranges, in barrels of capacity not over that of 196 lbs. flour barrel, (296 6.) 55 cts. per bar- rel, in boxes of not over 2)4 cubic feet capacity, (296 a.) 25 cts. per box. in half-boxes of not overly cubic foot capacity, (296 a.) 13 cts. per half-box. in bulk, (296 a.) $1.60 per 1000. in packages, + + +, (298.) 20 Orchill, in the weed or liquid, (550.) Free. extract of, for dyeing, (84, 822, S. S., 3898.) 10 Ores, all + + +. (215.) 20 * Opium is not entitled to the privilege of repacking in bond, (S. S., 672.) The importation of opium by Chi- nese subjects is prohibited by the treaty with China, proclaimed Oct. 5, 1881, (see S. S., 5191.) t This rate of duty is limited to opium prepared for smoking, and to all other preparations of opium which retain the form of opium and are used for like purposes, and does not extend to any fluid, proprietary, or patent medicine, (S. S., 962.) t It is the intention of this provision to prevent the exportation of such articles, without payment of duties, to foreign countries, whence they could be smuggled into the United States, and collectors will therefore not allow said articles to be exported to ports or places in the Pacific, or on the Pacific coast, either from warehouse or from the importing vessel, which may, under certain circumstances, as specified in Article 704, of the Regulations, of 1874, be constituted the warehouse, but will require them to be duly landed and placed in warehousrC, whence they can only be removed on payment of duty, (S. S.,77,6.) SCHEDULE OF DUTIES. G5 Per ct. Ores {continued) : antimony, cr. sulphide or sulphuret of, (600.) Free, chromic, or chromate of iron, (214.) 15 cobalt, (675.) Free, copper, on the fine copper it contains, (186 a.) 2]4 cts. per lb. corundum, as similitude of emery, (692, 825, S. S., 1374.) Free. emery, (692.) Free. gold. (752.) Free. iron, including manganiferous iron ore and the dross or residuum from burnt pyrites, (144 a.) 75 cts. per ton. lead, (1S8.) V^ ct. per lb. lead-ashes, containing large percentage of lead classified as lead ore, (188, S. S., 3649.) 1]4 ct. per lb. manganese, (621.) Free, manganiferous iron, (144.) 75 cts. per ton. nickel, on the nickel it contains, (191.) 15 cts. per lb. silver, (752.) Free. specimens of, for cabinets, or as objects of taste or science, and not for sale, (793.) Free. same, for sale or other pps. than above, (215.) 20 sulphur, as pyrites, or native sulphuret of iron, containing not over 3}^ per ct. of copper, (144 b.) 75 cts. per ton. the same, containing over 2 per cent, of copper, must pay on the copper it contains in add. to the above rate, (144 c.) 2],^ cts. per lb. in add. Free. 4453, 5309.) Free. Free. tin, (807.) Organs, as musical insts., (469.) Orguinettes, and sheets for, (469, S. Origanum, or thyme, oil of, (583.) ; Orleans, as annotto, (499.) ' Ornamental feathers and flowers, or parts thereof, for millinery use, + -f -f , (429.) Ornaments, alabaster and spar, (394.) bead-, of all kinds except amber, (396.) buttons for, of wool, wstd. or hair. 30 cts. per lb. and cut glass, (135, 143.) for dresses, etc., of silk, (383.) for hats, bonnets, or hoods, + + +, (448.) or trimmings for same, silk, (383.) not wholly for the person, and + -}--}-, accord- ing to mat., (S. S., 1243, 2905, T. D., 33.) paper, for trunks, etc., (388.) Orpiment, sulphide of arsenic, (601.) Free. I Orris root, cr., (036.) Free, not cr., (94.) pulverized dentifrice, (99.) Osier or willow, baskets and other mfs. of, (395.) prep, for basketmakers' use, (471.) sheets or squares of, for making or ornament- ing hats, bonnets, or hoods, (448.) j Osmium, a metal, (623.) Free. iOsnaburgs, linens, which see. fOstrich feathers, rules for invoice weight, (S. S., 3465.) 1& Per ct. Ottar, otto, or oil of roses, (553.) Free. Over-boots, woollen, for ladies' and children's wear, (367, S. S., 3023.) 45 cts. per lb. and 40 same, for men., (366, S. S., 3023.) 40 cts. per lb. and 35 Oxalic acid, (594.) Free. Oxidizing paste, (837 b,) 20 Oxide, amyl of, so-called, (114, S. S., 1129.) 82.50 per lb. of bismuth, (92.) 25 cobalt, (50.) 20 iron, as a chem. prep., (92.) 25 or colcothar, as a paint, (87.) 25 as a polishing powder, (479.) 20 prep, and mixed with carb. of lime, (92, S. S., 4700.) 25 manganese, (621.) Free. nickel, (192.) 15 cts. per lb. strontia and proto-oxide of, (631.) Free, tin, (92.) 25 uranium, (635.) Free, zinc, dry, (90.) 1% ct. per lb. ground in oil, (91.) 1% ct. per lb. same, med., (92.) 25 Oxymuriate or chloride of lime, (618.) Free. Oysters, (783.) Free, dried, (837 &., April 26, 1871, San Francisco.) 20 preserved in oil, (282, S. S.. 811.) 30 P. PACKING, asbestos-, covered with cotton, (39, S. S., 3876.) 25 boxes, wooden, empty, (231.) 30 Packing-box shooks, of wood, + + +, (231.) 30 Packthread, flax, or linen, (336.) 40 all other, according to material. Pader, steel, (183 a, 21 6, S. S., 1061.) 45 Paddings, "calf-hair, and cotton," so-called. (See notes to 362.) linen, (334, S. S., 1714.) 35 woollen, as mfs. of wool, under 362. Paddy, (271.) l^ct,perlb. Pads in part of wool, or so-called "benzine rub- bers," as mfe. of wool, under 362, (S. S., 2987.) Pad-screws, (415.) 35 Painted bisque-ware, (125.) 60 china-ware, (125.) 60 cottons, as cotton cloth. crockery-ware, (125.) 60 earthenware, (125.) 60 glass-ware, (135 and 143.) 45 parian-ware, (125.) 60 porcelain-ware, (125.) 60 tiles for panellings, etc., (125, S. S., 3075.) 60 windows, how classified, (S. S., 3369.) Paintere, American, residing abroad, certified paintings by,* (819 a.) Free. brushes, (404.) 30 colors {see below, " Paints, etc.") Paintings, all + -f , in either oil or water colors,, (470 a.) 30 by American artists,t (819 a.) Free. * This includes copies actually made by American artists of the productions of other American artists, (S. [8., 2318 ) For provisions as to certification, see Title " .\merican Artists." r t This item does not include " paintings on plates, goblets, vases, or any utensils for use, or capable of. f being converted into breast-pins, ear-drops, or other ornaments to be worn." (Ogden's Tariff.) [ Nor " Geneva enamelled paintings." (March 3. 1S';8. N. Y.). Nor painting? on gla.ss (T. R., p. 578. and August 20, isno, N. Y.),.but does include those on ivory (S. Si,. )37), and oil paintings on canvas lor wall panels and ceilings (S. S.,, 2679), and paintings on silk (S. S., 2760)^. See, ateo, notes to 470. 5 66 SCHEDULE OF DUTIES. Per ct. Paintings (contimted) : same exp. and re-impt, may be entered as Amer- ican products, under 649 a., (S. S,, 3040.) Free. enamelled on gold, or other metal, for jewellers' use, (837 b., S. S., 1775.) household effects, in use of persons or families arriving from foreign countries, if used by them abroad not less than one year, and not intended for other persons, nor for sale, (662, S. S., 5241.) Free. on China plaques, (125, S. S., 4103.) plates, (125, S. S., 3446.) enamelled copper plates, ranking as works of art, (470 a., S. S., 5143, and 5236.) glass or glasses, ranking as works of art, (470 a., S. S., 3142.) same, not ranking as works of art, (143, T. R., p. 568, S.S., 4695.) ivory tablets, paintings chief feature, (470 a., S. S., 5540.) leather, (470 a., S. S., 3037.) paper, silk, etc., for fans, screens, etc., dtbl. ac- cording to material, (S. S., 3807.) porcelain, classification of, under former laws, (S. S., 4814.) silk, ranking as works of art, of which the painting is the item of ch. cost, (470 a., S. S., 5475.) specially imported, {see "Special importa- tions" and "Societies.") Paints and colors as follows, to wit : all* including lakes, whether dry or mixed, or ground with water or oil, -t- + +, (87.) aniline colorsf and aniline fat, all, (82, S. S. barytes, all combinations of, with acids or water, (87.) Berlin blue, (479.) black of bone, or ivory drop black, (88.) blanc fixe. (87.) blues, Berlin-, Chinese-, fig-, and wash-, (479). Bremen blue, (87, S. S., 1705.) carmine lake, dry or liquid, (87.) Chinese blue, (479.) chrome yellow, or chromate of lead, (87.) cochineal, (508.) Free, cochineal lake, (87, T. R., p. 561.) drop black, (88, July 11, 1859, Boston.) Dutch pink, (87.) enamelled white, (87.) fig blue, (479.) Frankfort black, (479.) French green, dry or moist, (87.) Indian red, (87, S, S., 2132.) ■ivory drop black, (88.) king's yellow, (87.) Kreannitz or Krems white, as white lead, (55. 56.) 3 cts. per lb. lakes, all dry or mixed, or ground with water or oil, + + +.(87.) lamp black, (87.) lead, red-, (58.) 3 cts. per lb. white-, dry, or in pulp, (55.) 3 cts. per lb. 20 60 45 30 3 cts. per lb. 30.) Per ct. Paints and colors (continued) : white-, ground, or mixed in oil, (56.) 3 cts. per lb. lime-white, (87.) litharge, (57.) 3 cts. per lb. mineral blue, dry or moist, (87.) mineral green, dry or moist, (87.) moist, for paper hangings, -f- + +, (87.) ochre and ochrey earths, dry, (89.) 3^ ct. per lb. ochre and ochrey earths, ground in oil, (89.) 1}4 ct. per lb. Olympian green, (87.) orange mineral, (58.) oxide of cobalt, (50.) of iron. (87, S. S., 1212, T. D of uranium, (635.) ofzinc, dry,-(90, S. S., 1212.) ground in oil, (91.) Paris green, dry or moist, (87.) white, dry, (45.) ground in oil, (45.) patent yellow, (87.) Prussian blue, dry or moist, (87, red lead, (see above, "lead.") rose pink, (87.) satin white, (87.) sienna and sienna earths, dry, (8 ground in oil, (89.) soluble silicate, (89, S. S., 3644.) Spanish brown, (87.) Tuscan red, as dry coleothar, (87, S. S., 1349.) Turkey red, (87, S. S., 3500.) ultramarine, (85.) 5 cts. per lb. umber and umber earths, dry, (89.) ]4 ct. per lb. ground in oil, (89.) 1}4 ct. per lb. uranium, oxide of, (635.) Free. Free. 1^ ct. per lb. 1% ct. per lb. K ct. per lb. 1 ct. per lb. 3. S., 1530.) 3.) 3^ ct. per lb. 1}4 ct. per lb. Palings, wooden, mfd. by planing and finishing, (233.) same, rough-hewn or sawed only, (224.) Palladium metal, unmfd., (624, May 6, 1850, N. Y.) Free. mfs. of, (216, ibid.) Palm-leaf fans, common,! (693.) Free. with artificial handles, (428, S. S., 1497.) hats, bonnets, or hoods, (400.) hat materials, (448.) mfs. of, + + +, (395.) unmfd., (744, 825.) Free. Palm-nuts and palm-nut kernels, (753.) Free. oil, (579.) Free. 25 25 Vandyke brown, (87.) 25 Venetian red, (87, S. S., 1590, T. D., 30.) 25 verdegris, (635.) Free. vermilion, (87.) 25 wash-blue, (479.) 20 white lead, (see above, " lead." whiting, drJ^ (45.) % ct. per lb. ground in oil, (45.) 1 ct. per lb. water, + + +, (87.) 25 wood lake, (87.) 25 yellow, patent-, (87.) 25 zinc, oxide of, dry, (90, S. S., 1212.) V4 ct. pr lb. ground in oil, (91.) 1% ct. per lb. 45 35j * This includes all artists' colors put up in oil in small tubes, excepting white and red lead and oxyd of • zinc, (S.S., 2299.) t Aniline colors for painters' use, composed of aniline and starch, to give body, held dutiable under 1350, Tt. I., as aniline colors, (S. S., 2781, 2811.) t Includes only those "made from the leaf of the palm-tree, the natural stem of the leaf being the handle vof the fan, and the leaf being simply bound to prevent cracking and breaking," (S. S., 679, 1497.) SCHEDULE OF DUTIES. 67 Pamphlets, bound or unbound, (384.) same, if periodicals, (745.) Free, if received in the mails, under the provisions of postal treaties or conventions, (855 and Pt. I., 2289, S. S., 4465.) Free, from Canada by mail, (Ibid.) Free. Pancreatic emulsion, (99, S. S., 3828.) Panel-saws, as hand-saws, (175.) Panoramic views, as " paintings," (470 a., Tr. Eeg., p. 579.) Pantaloon stuffs, cotton, as cotton cloth. Papelon,as melado or concentrated molasses, {see "Sugar.") Paper, albumen-, or photographic, (392 6., S. 8., 5302.) all + + +, (392 6.) antiquarian, demy, drawing, elephant, fools- cap, imperial, letter, and note, (392 b.) asbestos, as mf. of asbestos, (S. S., 3438, 3756.) balloons, toys, (425, S. S., 289.) band-cards, printed with lines only for music, (384, S. S., 4991.) blank labels of, (388.) box-, similitude of screen-paper, (392 a., S. S., 5485.) boxes, (390.) "cigarette-," so-called, in sheets and reams, (392 6., S. S., 1799.) cigarette papers, (476 a., S. S., 1732.) cigarettes and cigars, pay same duties as cigars under 245. clippings, as paper-stock, which see below, cotton waste for mf. of, (754.) Free, decalcomaine pictures, (484, S. S., 3832.) demy-, (392 b.) drawing-, (392 6.) dried pulp, for making, (393.) elephants, (392 b.) engravings on, whether valued as works of art or merely designed for the mf. of other ar- ticles, (884, S. S., 3941, 4221, 4432.) envelopes, (391.) fire-board-, (392 a.) fish, toys, (425, S. S., 289.) foolscap, (392 6.) fulminating caps, (434, S. S., 2342.) gilt-, (392 b.) goldbeaters', called " quetsch-papier," (392 6., S. S., 3508.) hangings, (392 a.) imperial-, (392 b.) labels, blank, (388.) printed or engraved, (384.) letter-, (392 6.) lithographic, so-called, sized and glued for printing, (386, S. S., 5015.) lithographic pictures on, (384, S. S., 3941, 4221, 4432.) mfs. of, or of which paper is a comp. mat., + + +, (388.) masks of, for adults, (388, Nov. 2, 1866, Bait.) for children's toys, (425.) music-, printed, with or without lines, (384, S. S., 3503, 4991.) music-, printed with lines only, (384, S. S., 4991.) note-, (392 6.) Per ct. 26 30 Per ct. Paper (continued) : old, fit only for making paper, (754 a.) Free, pasteboard, (388.) 15 patterns, engraved, printed, or lithographed, (3«.) 25 photographic, (392 6„ S. S., 5302.) 25 pictures on, printed, or engraved, (384, S. S., 3941.) 25 pictures, what dtbl. under 384, {see S. S., 4719.) plate-, (392 6., S. S., 1549.) 25 printed, (384, S. S., 4432.) 25 printing-, sized or glued, suitable only for printing paper, (386.) 20 printing-, unsized, used for books and newspa- pers exclusively, (387.) 15 pulp, dried-, for making, (393.) 10 screen-, (392 a.) 25 shavings, as paper-stock, which see below, sheathing-, (389.) i% sized printing-, defined, (S. S., 4455.) slipper patterns,engraved and printed in colors, as printed matter, (384, S. S., 339.) 25 stock, to wit : esparto or Spanish grass and other grasses, and pulp of, for the mf. of paper, (691.) Free. " half-stuflF," pulp, (837 b., S. S., 1589.) 20 poplar or other woods for the mf. of, (817.) Free, all other crude of every description, inclu- ding all grasses, fibres, rags,* of all kinds other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny-bags, gunnj^-cloths, old or refuse, to be used in making, and fit only to be converted into paper, and unfit for any other mf., (754 a.) Free, toys of, + + +, (425, S. S., 289.) 35 wadding, (388.) 15 waste, for making, (754 a.) Free, woods, for making, (817.) Free. Papers, cigarette-, as smokers' articles, under 476, (S. S., 1732.) 70 Illustrated, printed, (384.) 25 Papier-machfe, so-called, but composed of paper and mineral substances, (127, 823, S. S., 5016.) 55 mfs. of, (472, S. S., 1425.) 30 Paraffine, (625.) Free. Paraguay tea, (837 6., S. S., 3909.) 20 Parallel rules, ivory,. (399.) 30 Parasols, silk or alpaca, (491 b.) 50 all other, (491 c.) 40 Parasol sticks, frames, etc., {see "Umbrellas.") Parchment, (755.) Free, old MSS. of, fit only for re-mf., (737, S. S., 1654.) Free. Parchment scroll in ivory case, im. of "an- tiquity," (399, S. S., 3515.) 30 Parian ware, including plaques, ornaments, charms, vases, and statuettes, painted, print- ed, gilded, or otherwise decorated or orna- mented in any manner, (125.) 60 same, plain white, and not ornamented or dec- orated in any manner, (126.) 55 Paris green, (87.) 25 Paris, plaster of, ground or calcined, (477.) 20 unground, (628.) Free. * " 40 per ct. of woollen rags, in bundles of rags for the mf. of paper, is too large a proportion to be ad- litted free of duty. The importer should, where no evidence of fraud appears, be made to separate the ree from the dutiable rags on entry," (S. S., 811.) 68 SCHEDULE OF DUTIES. Per ct. ] Paris {contimted) : skirtings, wstd. and cotton, as balmoral skirt- ings under 866, (May 5, 1865, N. Y.) 40 cts. per lb. and 35 white, dry, (45.) ^ et. per lb. ground in oil, (45.) 1 ct. per lb. Parisiennes, silk veil goods, (383.) 50 Parsley seeds, (465, S. S., 1757.) 20 Paste, almond, cosmetic, (99.) 50 anchovy-, (284, S. S., 3492.) 35 aniline or pulp, not dyes, (83 or 837 6.) 20 aniline, so-called, but really colors, (82, S. S., 2810.) 35 board, (388.) 15 Brazil, or paste de Brazil, (522.) Free, compositions of, not set, (420.) 10 same, set as jewelry, (459.) 25 of sulphide of copper, as oxydizing paste, (837 6., S. S., 1863.) 20 oxydizing, (837 b.) 20 perfumed, (99.) 50 tooth, (99.) 50 Pastel, or woad, cr., for dyeing, (509.) Free, Pastels, or colored crayons, (423.) 20 Pastes, medicinal, not proprietary, (93.) 25 proprietary, (99.) 50 toilet preps.. (99.) 50 Patent floor-cloth, oil, as other floor oil-cloth, (340.) 40 leather, (461.) 20 medicines and preps., {see" Proprietary preps.") size, (837 b.) 20 thread or gill twine, (347, T. R., p. 579.) 25 yellow, (87.) 25 Pattern or show-cards, invoiced, or having mer- cantile value, are subject to duty, (Dec. 20, 1862, Boston ; S. S., 2383, 2600, 3960.) same, if of no merchantable value, (S. S., 4828.) Free. Patterns, cotton canvas, emb. with beads, (396, S. S., 3172.) 50 or designs for ladies' garments, of paper (cot- ton) muslin, (324 a., S. S., 4071.) 35 paper, engraved, printed, or lithographed, (384, S. S., 4230.) 25 slipper cotton, emb. with wstd., as wstd. mfs. under 363, (April 20, 1865, N. Y., S. S., 1942, 2131.) Pavement blocks, Nicholson and other, as other blocks under 222, (S. S., 343.) 20 Paving stones, unmfd. and undressed, except marble, (487 a.)* $1 per ton. same, hewn, dressed, or polished, (487 b.)* 20 split in slabs, rough, and sawed square, etc., (487 a.,* S. S., 4178.) $1 per ton. tile, -f + +, (130.) 20 Peanut oil, (92.) 25 Peanuts, or ground-beans, (304, S. S., 1807.) 1 ct. per lb. boiled in shell in brine, (304, S. S., 3240.) 1 ct. per lb. shelled, (304.) 1^ ct. per lb. Pearlash of potassa, or cr. carbonate of potash, (63, S. S., 420, and May 10, 1866, Boston.) 20 saTne, of soda, (73.) 13^ ct. per lb. Per ct. 14 ct. per lb. Pearl barley, (261 .) beads, (396, Dec. 11, 18t;8, N, Y,) Pearl knife-handles, (486.) mother of, (756.) Free, mfs. of, + -f- -f , (486.) Pearls, not set, (480, 822.) set, (459.) imported, strung on thread, for use as beads for necklaces without further mf.,dtbl. as beads, (396, Dec. 11, 1858, In. Y., and T. R., p. 554, S,S,, 2871.) But if so impt. for convenience of transporta- tion, and to be set here, they are dtbl, as "pearls not set," (480, S, S,, 3995, Ibid.) composition, set, (459.) imitation or mock, not set, (420.) and pearl-shells, products of American fish- eries, (749, S. S., 348.) Free, Pease, for domestic pps., (286, S. S., 76, 651.) for seed, (465, ibid., and S. S., 1308.) prepared or preserved, (287.) split, (837 b., 8. S., 652.) Peat, (837 a., S. S., 1978.) Pebbles for spectacles, Brazil or other, rough, (665.) Free, glass, mfd., (143.) Pedestals of marble or other material, accompany- ing statuary, dtbl. as part thereof, {see 470 6., and notes to, also, S. S., 693, 944, and 2264.) other, according to material. Peel, orange or lemon, candied, as comfits, under 302 a., (S,S., 1370.) not preserved, candied, or otherwise prepared. (751.) Free, pomegranate, (837 a.) Pellitory root, crude, (636.) Free. not crude, (94.) Peltries, etc., brought into the U. S, by Indians, {see 836, and S, S., 2315.) Pelts, raw, -i- + +, as "Hides or Skins, raw," (719 a.) Free. Penal duty for undervaluation , {see rule, S. S . , 8371.) none for undervaluation of impt. subject only to specific duty; (S, S., 3519.) importer liable for, (S. S., 3435.) notice of, by importer after entry, of omissions of dtbl. charges, does not release from, (S, S., 3788.) not imposed if appraisement irregular, (S. S., 3685.) Penalty for undervaluation of brandy, {v. " Bran- dy," and note.) Pencil cases, gold, silver, or other metal, exc. britannia, or gilt, or plated, (216.) plated or gilt, (210.) other, according to material, points or leads, not in wood, (473 b.) Pencils, crayon (so-called) wood filled with chalk, (473 a., S. S., 4265.) 50 cts. per gross and diamond-pointed, for drawing on glass,! (216.) hair, (447. S. S., 3794 ) lead, not in wood, (473 a.) 50 cts. per gross and slate, (131.) covered with wood, (473 a., S. S., 1662.) 50 cts. per gross and 50 45 10 10 10 * This seems to me to be the proper classification under the changed phraseology of thv^ new law, (487.) i which seems to be sufliciently comprehensive to cover all kinds of stone, except ma'rble and the mere rub-| ble or refuse of the quarricF!. t See note to " Diamonds," page 24 of this Schedule. SCHEDULE OF DUTIES. 69 Perct Pencils (continued) : wood filled with lead, or other materials, (473 a.) 50 cts. per gross and 3( Penelopes, blue striped, or cotton canvas, (324 a., S. S., 4377.) 3J Penholders, or parts thereof, (208.) 3i tips, (208.) 8{ Penknives, (207 a.) 5i blades for, (216, S. S., 13G3.) 4: Pen-quills, (768.) Free. Pens, gold or silver, (216.) 4 metallic, other than gold or silver, (208.) 12 cts. per gross. Pen-wipers, according to material. Pepper, all kinds, ground or powdered, (96.) 5 cts. per lb. unground of all kinds, including "bird," (584, July 11 , 1862, Salem.) Free, dust, (96, 822, April 21, 1866, Boston.) 5 cts, per lb. Percussion caps, (474, S. S., 2150.) 4 for cartridges, (474, S. S., 2148.) 4 Perfumeries, alcoholic, including cologne water, (100 ) $2 per gal. and 5 toilet, non-alcoholic, + + +, (99.) £ Periodicals, (745.) Free. iPermanganate of potassa, (92, S. S., 1545.) i [Perry, (301.) 1 ^Persian berries, extract of, (84, S. S., 5529.) ' Persis, or extract of archill, or cudbear, (529,550.) Free. Personal effects, (see " Effects " and U. S.) Peruvian bark, (521.) Free. Pessaries, rubber, (454,) : Pestles, mortar, duty according to material. Petroleum barrels, {see "American,") oil, crude, (837 a.) refined, (837 b.) residuum or tar of, (80.) Pewter, mfs., wholly or ptly. of, + + +, (216.) and britannia metal, old, fit only to be remfd., (758.) Free. Philosophical and scientific apparatus, etc., spe- cially imported, (see " Academies" and "So- cieties.") apparatus and instruments, (475.) for U. S., provided that the price thereof shall not have included the duty, (645.) Free, societies, importations, for, (see " Societies,") Phosphate rock-, (215, S. S., 4113.) Phosphates, crude or native, for fertilizing pur- poses, (626.) Free, lime, (92.) soda, (92.) Phosphoric acid, (594.) Free. Phosphorus, (7.) 10 cts. per lb. Phosphozone, artfl. min. water, (38, S. S., 5513.) Phosphuret of lime, (1412 or 1816.) Photograph albums, of leather and paper, as Ir. mfs.. + + +, (463, S. S., 1177.) tame, unbound, as mfs, of paper, (388, S, S,, 1734.) frames, according to material. Photographic baths and dippers, (143, Feb. 23, 1861, N. Y.) paper, (392 6,, S, S., 5302.) pictures or views, + -f -f, including colored photographs, (837 b., Dec. 16, 1858, N. Y.. T. R,, p. 580, and S. S., 2641.) Per ct. Photographic pictures {nmiiinued) : same, impt. for exhibition, (see 832.) slides, etc., on glass, (143, S. S., 2633.) 45 views on glass, framed in bone, (143, S. 8., • 2803.) 45 Photographs, all -f 4- -|-, as similitudes of engra- vings, (384, S. S., 3211.) 25 not mounted or embossed, (384, S. S., 3211, 2950.) 25 Piano-covers, (see " Woollens.") Piano-fortes, as musical insts., (469.) 25 toy, (425, S. S., 2107.) 35 Piassova, veg. fibre, unmfd., (1816, S. S., 3457.) 10 Pickets or palings, rough or sawed only, (224.) 20 same, finished by planing, etc,, (233,) 35 Pickles and sauces, (284,) 35 Picric and nitro-picric acid, (594.) Free. Picrotoxine, (93.) 25 Pictorials, illustrated books and papers, (384.) 25 Picture books, movable, (384, March 5, 1864, N. Y.) 25 cards, printed in colors, as engravings, (384, May 17, 1860, Dec. 26, 1862, Boston.) 25 Picture glass, as " Window Glass." Pictures, obscene or indecent, impt. prohibited, (839-40.) Piddicks, stripped reed or rattan, for mf. of bas- kets, coarse brooms, etc., (482, S. S., 5252.) 10 Pig-iron, (145.) ^\ of a ct. per lb. Pilings, consisting of rough logs with bark on, (734, S. S., 901.) Free. Pills, med. prep., (93.) 25 proprietary prep., (99.) 50 Pimento, ground, (96.) 5 cts. "per lb. unground, (585.) Free. I sticks, no further mfd. than cut into lengths 10 suitable for umbrella, parasol, or sunshade 20 sticks or walking canes, (812.) Free. 10 Pincers, iron, (210.) 45 45 Pin or needle-cases, according to material, cushions, according to material. Pineapples, (704.) Free, preserved in their own juice and sugar, (302 a., S. S., 1186.) 35 Pineapple slips, for cultivation, (703.) • Free. 35 Pine tree seed kernels, hulled, (837 6,, S. S., 3532.) 20 Pink cream, (tartar,) dtbl. as partially refd. argal or tartar, (31, S. S., 3214.) 4 cts. per lb. Dutch-, (87.) 25 20 root, cr., (636.) Free. rose, (87,) 25 saucers, cosmetic, (99.) 50 25 Pins, solid-head, or other, (209,) 30 25 gold or silver, if jewelry, (459,) 25 not jewelry, (216,) 45 hair-, bone, horn, or ivory, (399.) 30 30 gutta-percha, (441.) 35 20 metal, plated or gilt, (210.) 36 other metal, (216.) 46 30 shell, (486.) 25 wrist-, or crank-, (see " Steel.") 15 Pipe, cast iron, of all kinds, (156.) 1 ct. per lb, copper, (186 d.) 35 lead-, (190,) 3 cts, per lb, 45 wrought iron or steel, (170,) 2^^ cts, per lb. 25 Pipe-blocks, of brier-wood, (234, S. S., 3411.) 20 bowls, fancy, (476 a., S, S,, 4711.) 70 Pipe-clay, unwrought, (97.) $1.50 per ton, 20 Piperine, (93.) 25 70 SCHEDULE OF DUTiKt^. Per Pipe-sockets, (476 a., S. S., 3376.) Pipes and smokers' articles, + + +, (476 a.) clay-, cast with ornaments, dtbl. as " common clay-," (476 h., S. S., 3722.) clay-, with quill or bone stems or mouth-pieces, (476 a.) common, of clay, (476 h.) French clay, (476 6., S. S., 3722.) short-, called " stummels " in German, (476 a., S. S., 4925.) Pistoles, so-called, prep, with sugar, (302 a., S. S., 4793.) Pistols, of all kinds, (20i) Pitch, coal-tar, (81.) Burgundy, (667.) Free. pine-, (837 &.) Pith hats, of pith, silk, paper, etc., (400, S. S., 4874.) Plaids, cotton, as cotton cloth. Plaits, for bonnets, hats, etc., (448.) Plane-irons, (216.) Planes with irons, (216.) Planking, ship-, (734.) Free. Planks, {see " Wood.") Plantain bark or grass, Manila hemp, (331.) 825 per ton. Plantains, (704.) Free. Plants, cr., used exclusively for dyeing or com- posing dyes, (509.) Free, impt. by the department of agriculture or the U. S. Botanical Garden, (761.) Free, imm. tr. of, (S. S., 3726.) medicinal, (760.) * Free, of all kinds, + -f- -f, (760.) Free, tropical and semi-tropical fruit-plants, for propagation or cultivation,* (703.) Free. Plaques, China, porcelain, parian, bisque, or other earthen substance, painted, gilded, printed, or otherwise decorated or orna- mented in any manner, (12.5, S. S., 5012.) compositions of porcelain and tinsel or foil laid on metallic base or plate, used in the mf, of ornaments for the person, (837 &., July 27, 1860, N. Y.) metal, other than gilt or plated, (216.) Plaster, cracked-rock, (837 b., S. S., 2573,) of Paris, or sulphate of lime, busts and casts, and other mfs. of, not ranking as statuary or works of art, (125.) busts and casts of, specially imported, {see "Academies" and "Societies.") calcined, (477.) ground, (477, S. S., 2159.) tunground, (628.) Free, or salve, adhesive, med. pr., (93, Sept. 27, 1866, N. Y.) same, if patent or proprietary, (99.) Plasters or salves, medicinal, (93.) proprietary, (99.) Per Plated articles of all kinds, -\- |-, (210.) coach and harness furniture, etc., (415.) epaulets, galloons, laces, knots, stars, tassels, and wings, (427.) metal, in sheets or other forms, (210.) molding, (210.) saddlery, (415.) slides, (210.) wares of all kinds, (210.) Plate-paper, (392 b.) Plate, gold and silver, (216.) Plates, cast-iron, (157.) V/i ct. per lb. engraved,^ steel, (199.) same, of other metals, (216.) of wood, (233.) fashion, engraved on steel or on wood, colored, plain, (695, S. S., 785.) Free, (lithographic,) as printed matter, under 384, (S. S., 1721.) or disks, glass, unwrought, for use in mfg. opti- cal instruments, (708.) Free, prepared for engravers, copper or steel, (216.) stereotype-, (199.) Platinum, articles made of, -|- + +, (216.) or platina, unmfd.,2 (762, 703. ) Free, vases or retorts, and other apparatus and ves- sels or parts thereof, for chemical uses, (763.) Free. Playing cards, (478.) same, ptly. mfdf, (478, S. S., 3270.) Pliers, iron, (216.) Plough-planes, with irons, (216.) Ploughs, iron, (216.) brought by immigrants, {see " Immigrants' ef- fects.") Plugs and nipples, for guns, (216.) Plumbago, pure, (764, S. S., 1947.) Free. same, largely mixed with earth, slate, and shaly substances, (215, S. S„ 691.) "blacklead." and other mfd. blocks or preps. of, (837 b., ibid.) blocks of, mixed with other ingredients, (837 b., S. S., 1947.) powdered, (764, S. S., 1627.) Free. Plumes, ornamental feathers, mfd., (429 6.) Plums, dried, (294, S. S., 265, 2670.) 1 ct. per lb. dried, " prunes commune," (294, S. S., 265, 2670, 3233.) 1 ct. per lb. green, (704, ibid.) Free, preserved. (302 a.) soaked in brine and dried, (1393, S. S., 3811.) 1 ct. per lb. Plush, hatters', silk, or silk and cotton, (451.) mohair, or worsted, as mfs. of worsted, -f + +, under 363. silk and cotton, other than hatters', S. ch. val., (383.) wool, as mfs. of wool, + + +, under 362. 25 100 100 45 45 45 35 25 50 * Not limited to importations of the same from tropical or semi-tropical countries, if the characteristics of the plants have not been changed, (S. S., 1746.) t This does not include " cracked-rock plaster," which see. (S. S., 2573.) 1 This does not include engravings on iron or steel cylinders for printing calicoes, etc.which are dutiable as mfs. of iron or steel, (y. S., 2092.) 'i The provision for exemption from duty of " platina unmanufactured, extends to and comprehends platina imported either in ingots or in the form of sheets, used in the manufacture of retorts and other vessels, or in the form of wire u.sed by dentists in the manufacture of pivots for artificial teeth ; or generally to the sub- stance of platina, in any shape, or form, not constituting an article suitable for use without further manu- facture." (T. R., 1857, p. 581, and S. S. 3770.) SCHEDULE OF DUTIES. 71 Per ct. Plush {continued) : woollen, blankets, or " railway rugs," (362, Dec. 18, 1866, G. W. H. & Co.) val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts. per lb. a.id 40 Pocket-books, (410.) 35 Pocket-knife blades, (216, S. S., 1363.) 45 Pocket-knives, (207 a.) 60 PodophyUin, (93.) 25 Polishing cloth, a coarse, heavy win. fabric, used for polishing marble, «is mf. of wool, + -1- +, under 362, (S. S., 3147.) Polishing powders, of every description, by what- ever name known, (479.) 20 stones, (765.) Free, artificial, (837 6., S. S., 3525.) 20 Polypodium root, crude, (636.) Free. Pomades and pomatum, (99.) 50 Pomegranate peel, (837 a.) 10 Pomegranates, green, (704.) Free. Ponceau R. R. dye, (82, S. S., 5593.) 35 Pongees, silk, (383.) 50 Poplar and other woods for the mf. of paper, (817.) Free. Poplins, or Japanese silks, silk and cotton, S. ch. val., (383, S. S., 1851, 1923.) 50 part wool, worsted, or hair, as dress goods for women and children, under 365. Poppy -heads, cr. dr., (636.) Free, seeds, (452, S. S., 3451.) J< of a ct. per lb. seed-oil, (580.) Free. Porcelain earrings and other jewelry, (459.) 25 glass, (143.) ' 45 slates, (127, S. S., 618.) 55 decorated, (125, ibid.) 60 ware, {see " Earthenware," etc.) Pork, (253.) 1 ct. per lb. Portable desks, according to mat., (T. R., p. 564.) Porter, in bottles or jugs, (316.) 35 cts. per gal, in casks, or other than in bottles or jugs, (316.) 20 cts. per gal. in casks, no allowance for space occupied by hops, (S. S., 3905.) add. duty on glass bottles, (133-4-6.) gauge of, (S. S., 3537, 3564.) Portraits, painted in oil or water colors, (470 a.) 30 painted on porcelain, (470 a., S. S., 3588.) 30 part of household effects, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not in- tended for other persons or for sale, (622, S. S., 5541.) Free. printed or engraved, (384.) 25 Portland cement, (44.) 20 Portugal, exportations to, {see S. S., 4521.) Post-horns, (469, S. S., 5217.) 25 Posts, cedar or other wood, round, unmfd., (734, S. S., 841, 1412.) Free, not round, but unmfd., (234, S. S., 90.) 20 the same, if sawed lumber, {see " Lumber.") iron or steel, or parts or .sections of, (178.) 1% ct. per lb. Potash, acetate of, (92.) 25 bicarbonate of. (93, S. S., 4117.) 25 bichromate of, (49.) 3 cts. per lb. calcined, {see " Pearlash.") carbonate of, cr., or fused, (63, S. S., 4575, 5096.) 20 same, if granulated, purified, and prep, for med. use, (93, S. S., 4575.) 25 3 cts. per lb. 3 cts. per lb. 50 cts. per lb. 50 cts. per lb. 50 cts. per lb. 1 ct. per lb. 1/^ ct. per lb. 10 cts. per lb. 5 cts. per lb. Free. 20 25 20 25 Per ct. Potash {ccmiinxied) . caustic-, (63.) chlorate of, (64.) chromate of, (48.) chloride of, (93.) hydriodate of, (65.) hydrate of, (63, S. S., 3940.) iodate of, (65.) iodide of, (65.) nitrate of, or saltpetre, cr., (68.) refined, (69.) prussiate of, red, (66.) yellow, (67.) salts of, -f + -f , (92.) sulphate of, (70.) Potassa, acetate of, (92.) muriate of, (627.) permanganate of. (92, S. S., 1545.) tartrate of, and of soda, or rochelle salts, (29.) 3 cts. per lb. Potassium, acetate, (92.) 25 arseniate, (92.) 25 bromide, (93, July 25, 1866, D. & M.) 25 chloride, (93.) 25 citrate, (93.) 25 cyanide, fused, granulated, and purified, (93.) 25 hypophosphate, (92.) 25 iodide, (92.) 25 iodo-hydrargyrate, (92.) 25 oxalate, (92.) 25 phosphate, (92.) 25 salicylate, (92.) 25 sulphate, crystal, or pulv., (92.) 25 sulphite, (92.) 25 sulpho-carbonate, (92.) 25 cyanide, (92.) 25 sulphuret, (92.) 25 tartrate, (92.) 25 Potatoes, seed, or other, (285, S. S., 1803.) 15 cts. per bush, no warehouse entry of, (S. S., 3184.) Pouches, chg. tobacco-, rubber and iron, (216, S. S., 42.58.) 45 for smokers, leather, (476 a., S. S., 3695, 4383.) 70 Poultry, dressed, (837 a., S. S.. 15, 2325.) 10 prep., (283.) 25 Pounce, (837 6.) 20 Powdered acorns, (290.) 2 cts. per lb. Powder, bleaching-, or chloride of lime, (618.) Free. blue-, cobalt, (50.) 20 brass, (216.) 45 bronze-, (196.) 15 cosmetic-. (99.) 50 curry-, (530.) Free. finishing-, (430.) 20 fulminating-, (434.) 30 gun-, (439.) val. not over 20 cts. per lb. 6 cts. per lb. val. over 20 cts. 10 cts. per lb. ink-, (456.) 30 insect-, (837 6., S. S., 2364.) 20 iron-, {see " Iron.") puffs, as brushes if mfd. of mat., none of which are dtbl. at over 30 per ct. ad val., (404, 823, S. S., 3028, 3114.) 30 all others are dtbl. at the highest rates at which the comp. parts of ch. val. are chargeable, (823, S. S., 3028, 3114.) 72 SCHEDULE OF DUTIES. Per ct. Powders, for the skin, (99.) 50 medicinal, (93.) 25 polishing, of all kinds, (479.) 20 toilet-, or cosmetic-, (99.) 50 Precious stones, of all kinds, not set, (480.) 10 set, (459.) 25 imitations, not set, (420.) 10 same, not set, of round or oval shapes, perfo- rated, (396, S. S., 3135.) 50 set, (459, S. S., 150.) 25 Precipitate, red, (93.) 25 Preparations, alcoholic compounds, -|- -f -f, on the alcohol contained therein, (103.) $2 per gal. and 25 alcoholic, medicinal, {see below, "medicinal," etc.) alcoholic perfumery, (100.) 82 per gal. and 50 alkalies and alkaloids, and distilled, essential, expressed, or rendered oils, and all combina- tions of any of them, (92.) 25 anatomical, skeletons and other, (787.) Free, chalk-, alH- + +, (46.) 20 chemical-, including all chemical compounds and salts, by whatever name known, and + + +, (92.) 25 coal-tar-, other than colors or dyes, + + +, (83.) 20 cosmetic-, + + +, (99.) 50 meats and fish, + + +, (283.) 25 medicinal-, alcoholic, all + + -f, and known as Per ct. Preparations (continued) : pay a duty not less than that imposed upon distilled spirits, (312.) opium, + -f +, (see "Opium.") $10 per lb. philosophical-, and scientific-, sp.impt. in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or lit- erary pps. or encouragement of the fine arts, and not intended for sale, (759.) Free. proprietary, to wit: all anodynes, bitters, compositions, cordials, cosmetics, drops, ethers, extracts, medicated wines, mixtures, spirits, and tinctures, (118.) 50 cts. per lb. medicinal-, non-alcoholic, all -f -f -Hi and known as, cerates, conserves, decoctions, emulsions, extracts, (solid and fluid,) infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, resins, sirups, suppositories, vinegars, and waters, (93.) 25 medicinal-, materials for the mf. of, {see " Mate- rials.") medicinal-, provisions for examination and ap- praisement of, (see Ft. I., 1895 to 1900.) oils, distilled, essential, expressed, or rendered, alkalies, and alkaloids, and all combinations of any of them, (92.) 25 or compounds of which distilled spirits are a component part of ch. val., -f + -f-, must liniments, lozenges, oils, ointments, pastes, pills, plasters, powders, sirups, spirits, tonics, troches, waters, and aU other, recommended to the public as proprietary articles, or prepared according to some private formula as rem- edies or specifics for any disease or dis- eases or affections whatever, affecting the human or animal body, (99.) 50 scientific-, {see above, " philosophical," etc.) toilet-, all whatever, used as applications to the hair, mouth, teeth, or skin, + + -{-, (99.) 50 vegetables of all kinds, prepared or preserved, -t- + +, (287.) 80 Prepared clay, for papermakers' use, and resem- bling kaolin, (98 6., July 9, 1863, Bo.ston.) 83 per ton. same, of different colors, resembling and used for same pps. as French chalk, (46, 822, S. S., 1389.) 20 fish, game, meats, and poultry, (283, S. S.,-2356.) 25 Presents, articles impt. as, other than such as are expressly exempted by law from duty, are liable to duty, (T. R., p. 600 ; see also Regs. 1874, Art. 337, as to entries of, when not over $200.) works of art impt. expressly for presentation to national institutions or any state, or to any municipal or religious corporation or society, (819 6.) Free. Preserved fruits or sweetmeats, (302 o.) 35 ginger, (302 a.) 35 milk, (270.) 20 Preserves, glass bottles or jars filled with, dtbl. under 133, 134, or 136, according to descrip- tion of. Pressing boards, mfs. of wood, -f + +, (233.) 35 Prices current and returns of invoices, (S. S., 3856.) Printed matter, (see rulings, S. S., 3941, 4221, 4719, 4767, 4945, 5485.) SCHEDULE OF DUTIES. 73 Per ct. Printed matter (continued) : *all + + +, (384, S. S., 1898, 3941.) 25 books which are admitted to the international mails exchanged under the provisions of the Universal Postal Union Convention, may, when subject to customs- duty, be delivered to addresses in the United States under such regulations for the collection of duties as may be agreed upon by the Secretary of the Treas- ury and the Postmaster-General, (Pt. I., 2289.) other than books received in the mails, from foreign countries, under the provisions of postal treaties or conventions, (855, and Pt.I., 2289-90, S. S., 4465, 4945.) Free. "Printed matter" within the intendment of this act (March 3, 1879, relating to postal matters,) is defined to be the reproduction upon paper, by any process except that of hand-writing, of any words, letters, characters, figures, or images, or of any combination thereof, not having the character of an actual and per- sonal correspondence, (Pt. I., 2290; for further information as to postal acts, see post, Part IV., pp.81 to 87.) Printed merino, as dress goods, under 365. pictures on cards joined by narrow strips of cot- ton goods, (384, S. S., 4744.) 25 sheets for books, unbound, Jiot/ree under former laws, (S. S., 3715.) Printer's ink, (456.) 30 Printing-machines, endless-belts or felts for, (379.) 20 cts. per lb. and 30 Prints or engravings, bound or not, (384.) 25 Prisms, (143.) 4o Products of the U. S., exported and brought back, (see "American.") Prohibited importation?, (839 to 844.) Professional books, implements, and instruments of persons arriving in the U. S., (661, 815.) Free. Proforma invoice entry, additional duty of 20 per cent, on, under 1862, Pt. I., (3. S.. 4149.) Proprietary articles or preparations, (see "Prepar- ations.") Propyiamin, (92.) 25 Protest and appeal, (see provision for, Pt. I., 1893-4.) not required in damage cases, (S. S., 3551.) time of, {see S. S., 3730, 4079.) Protractors, ivory, (399.) 30 Prunella, as worsteds, under 363. Prunes, (294.) 1 ct. per lb. " Prunes commune," dried plums, (294, S. S., 265, 2670, 3233.) 1 ct. per lb. tpreserved, (302 a.) 35 so-called, prep, with sugar, (302 a., S. S., 4793.) 35 " Prune wine for fining liquors," so styled, (837 b., S. S., 721.) 20 Prussian blue, (87.) 25 Prussiate of potash, red, (66.) 10 cts. per lb. yellow, (67.) 5 cts. per lb. Pulley-pattern, iron, if to be used exclusively as a model to mold from, (713, April 1, 1857, Cape Vincent.) Free. Pulleys, brass, or iron, (216.) copper, (216.) wood, (233.) Pulp, dried, for papermakers' use, 2428.) Per ct. 45 45 35 S. S., 10 of wood, dried in sheets, (393, 8. S., 1053.) 10 rag-, in sheets or boards, as mfs, of paper, -f + -f, (388, T. R.,p. 581.) 15 of grasses, for the mf. of paper, (691, June 17, 1863, Boston.) Free. Pulu, a fibre used for beds, etc., (766, April 5, 1858, San Francisco.) Free, Pulverized wool waste, flocks, or shoddy_, (361, L. V. M., 3 Bl. C. C, p. 125 ; also, T. R., p. 567.) 10 cts. per lb, Pulvis antimonialis, (92.) 25 Pumice and pumice-stones, or bricks, (767, S. S., 1517.) Free. Pumpkins, (286.) 10 Pumps, stomach-, and other, according to mat. Punches, shoe-, or other, part steel, (216.) 45 Purple brown. (87.) 25 Purple tin liquor, (837 b.) 20 Purses, according to material, (T. R., p. 581.) Putty, (45.) 1 ct. per lb. knives, (2L6.) 45 Pyrites, burnt-, dross or residuum from, (144 a.) 75 cts. per ton. or native sulphuret of iron, (see "Iron ore.") Pyrogallic acid, (594.) Free. Pyroligneous acid, not over 1.047 sp. grav., (12.) 2 cts. per lb. same, over 1.047 sp. grav., (12.) 10 cts. per lb. Pyroxoline, or gun-cotton, all compounds of, by whatever name known, (105.) 50 cts. per lb. same, rolled or in sheets, but not made up into articles. 60 cts. per lb. same, in finished, or partly finished articles. 60 cts. per lb. and 25 Q. QUADRANT FRAMES, brass, (216.) 45 Quadrants, brass, (475.) 35 Quality binding, mf. of, worsted, which see. Quassia woods, crude drug, (636.) Free. not crude, (94.) IQ Queensware, (see " Earthenware.") Quercitron, extract of black-oak bark, (837 6., S. S., 4816.) 20 " Quetsch-papier," goldbeaters' paper, (392 &., S. S., 3508.) 25 Quick grass root, crude, (636, Aug. 21, 1858, N. Y.) Free. not crude, (94.) lo Quicksilver, (211.) lo Quilla bark, (521.) Free. Quills, prepared or not. (768.) Free. toothpicks of, (837 6.) 20 Quill-strippings, (837 a., S. S., 4705.) 10 Quiltings, or bed-quilts, cotton, (324.) 35 Quince-seed, (465, S. S., 4385.) 20 Quinces, in natural condition, (704.) Free. preserved, (302 a.) 35 * This, according to the decision of the Supreme Court, in the case of Arthur v. Moller, " includes most of the forms of figures, or characters, or representations, colored or uncolored. that may be impressed on a yielding surface, and it is not necessarv that the character produced should be letters, or numerals, or the result of tvpes or stereotypes, or be reading matter." (S. S.. 3941.) t Prunes preserved by extracting the pit, filling its cavity with sugar, and then exposing the fruit to a gentle heat, so that the sugar melts, permeates the substance, and preserves the fruit, classified as preserved fruit, duty 35 per cent, ad val., under 302 a., (S. S.,2654.) 74 SCHEDULE OF DUTIES. Per ct. Quinia, acetate, avsenite, bromide, citrate, ferrocy- anate, hypophosphite, iodide, muriate, phos- phate, salicylate, tannate, valerianate, and all other salts of, (629.) Free, amorphous, (629, T. R., p. 553.) Free, and iron, citrate of, (93.) 25 with strychnine, (93.) 25 Quinidia, (93.) 25 sulphate of, (93.) 25 Quinoiline, or " Chinoidine," (93, S. S., 2603.) 25 Quoits, (685.) Free. RABBITS, living, (252.) 20 Racing trophies, cups, etc., dtbl., (S. S., 4225.) Racket balls, win. and Ir., (363, S, S., 3921.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts, 35 cts. per lb. and 40 Radix or angelica root, cr., (636.) Free, not cr., (94.) 10 rhei, or rhubarb, or., (636.) Free. not cr., (94.) 10 Rafts of logs, (734, Jan. 19, 1871, Cape Vincent, May 9, 1871, D. A. N.) Free. Rag pulp, in sheets or boards, as mfs. of paper, + + +, under 388, (T. R., p. 581.) 15 Rags, all, of whatever material, + + +, (481.) 10 mixed, not paper stock, dtbl., (S. S., 3535.) of all kinds other than wool, to be used in the mf. of paper and fit for no other mf., (754.) Free, woollen, (361.) 10 cts. per lb. wool and others mixed, (1161, S. S., 4098.) 12 cts. per lb. same, separable (see ruling, S. S., 4098.) Rail-ends, steel, selected, or re-sawn into short bars, as steel-bars under 177, (S. S.,4273.) Railroad cars, repairs of, (see " Cars.") cars, built in Canada and brought to the U. S., to be used only in the through business be- tween Canada and the U. S., internationally, (S. S.,347.) Free. Chairs, iron or steel, (160, 822, S. S., 274.) V4 ct. per lb. iron, partially or wholly worn, (see 1984, Pt. I. ; and Circular, March 27, 1861 ; also Tr. Regs., 1874, Art. 737.) iron, ptly. worn, impt. for repair or re-mf,, may be exported with drawback in quantity less than entire impt., (S. S., 3885.) *ties of wood, (769, S. S., 1209.) Free. Rails, old iron, fit only for re-mf., (145, S. S., 4262.) ^ of a cent per lb. steel or iron, weighing not over 25 lbs. per yd., (149.) tee. (T) i»5 of let, per lb. flat. ^8^ of 1 ct. per lb. Railway bars, iron, weighing over 25 lbs. to the • yd., (146.) ^ of act. per lb. steel or part steel, weighing over 25 lbs. to the yd., (147.) $17 per ton. fish-plates or splice-bars, of iron or steel, (160.) 1}4 ct. per lb. rugs, or plush woollen blankets, dtbl. as mfs. of wool, + -I-, under 362, {see " Blankets.") Per ct Railway {continued) '. tires, locomotive-, car-, and other, or parts thereof, iron or steel, wholly or ptly. mfd., (179 a.) 2% cts, per lb. steel wheels and steel-tired wheels for railway pps., wholly or ptly, finished, (179 a.) 2]4 cts. per lb. steel or iron ingots, cogged ingots, blooms or blanks for above tires and wheels, without regard to the degree of mf., (179 b.) 2 cts. per lb. Raisins, all, (300.) 2 cts, per lb. Ramie, all mfs., + + +, (351.) or China grass thread on spools, (351, S. S., 3621.) Rancou, roncou, or rocoa, and all extracts of, (499.) Free. Rapeseed, (452.) ^ of a ct. per lb. oils, (28.) 10 cts. per gal. Rapiers and rapier blades, (207 b.) Raspberries, (704.) Free. Raspberry, oil or essence of, (114.) $2.50 per lb. vinegar, as raspberry- or fruit-juice, (301, May 31, 1867, Galveston.) Ras cornu cervi, (837 b.) Rasps, {see " Files.") Ratafia, (313.) $2 per pf. gal. in bottles. 3 cts. additional on each bottle. Rates of duty, additions to, defined, (Oct. 18,1851, Norfolk, T. D., 14.) Rattan- piddicks, (482, S. S., 5252.) Rattans and reeds, mfd., but not made up into completed articles, (482.) unmfd., (770.) Free. Rattles, children's, silver or other, as toys, under 425, (S. S., 1346.) Ravens duck, linen, (334.) Raw or unmfd. articles, + + +, (837 a.) Raw-hide lariats, (718, S. S., 4751.) Free. Razor cases, leather. (463.) paper-, (388.) strops, wood and leather, (463.) wood, (233.) Razors, (207 a., Feb. 13, 1865, San Francisco.) Ready-made clothing, all kinds, + + +, wholly or ptly. of wool, wstd., or hair, except knit goods, (366.) 40 cts. per lb. and to wit, cloaks and other outside garments for ladies and children, wholly or ptly. of wool, wstd., hair, (not knit,) (367.) 45 cts. per lb. and other, according to material. Reaping hooks, (216.) Reappraisements, delivery of goods pending, (S. S., 3663, 4459.) collector's decision on disagreement, (S. S., 3840.) on collector's order, (S. S., 3809.) Red beets, essence of, {see " Liquors.") chromate of potash, (48.) 3 cts. per lb. Red-cross, Cliflfstone, Paris white, dry, (45, S. S., 5374.) 1 ct. per lb. Red lead, (58.) 3 cts. per lb. liquor, acetate of alumina, (92.) or cr, tartar, (519.) Free. precipitate, (92.) 35 35 35 20 10 10 35 45 25 25 * This does not include long timber, used as sleepers in railroad bridges, which is dtbl., (S. S., 2673.) SCHEDULE OF DUTIES. 75 Per ct. Red Sanders or sandal-wood, (818.) Free, wood, cr., (636.) Free. ground, (94.) 10 Reductions of value after entry, (S. S., 3196.) Reed-piddicks, (482, S. S., 5252.) 10 Reeds, bamboo, not further mfd. than cut into suitable lengths for canes, or for umbrella, parasol, sunshade, or walking-sticks, (646.) Free, mfd., but not made up into completed articles, (482.) 10 unmfd., (770.) Free, rough and uncleaned, cut in short pieces without further mf., (1725, S. S., 4949.) Free, weavers'-, (233.) 35 legalia, according to material, for churches, distinguished from that owned by priests, (S. S., 3859.) sp. impt., {see ''Special Importations" and "Societies.") ['Regauging of liquors for export, {see Reg., S. S., 3605.) (Regulation to facilitate payment of duties, {v. S. S., 8830.) Regains of antimony, (195.) 10 -importations: bags, other than of American mf., in which grain shall have been actually exp. from the U. S., may be rtd. empty to the U. S., free of duty, under regs. to be prescribed by the Sec- retary of the Treasury, (Pt. I., 2184 ; T. I., 649.) barrels of American mf., exp. filled with do- mestic petroleum, and rtd. empty, under such regs. as the Secretary of the Treasury may prescribe, and without requiring the fil- ing of a declaration at time of export of in- tent to return the same empty, (648 a.) Free. articles the growth, produce, and mf. of the U. S., when rtd. in the same condition as exp., (G49 a.) Free. casks, barrels, carboys, bags, and other vessels of American mf., exp. filled with American products, or exp. empty and rtd. filled with foreign products, including shooks when rtd. as barrels or boxes, (649 5.) Free. butproofoftheidentity of such articles shall be made under regs. to be prescribed by the Secretary of the Treasury, (649 c) and if any of such articles are subject to inter- nal tax at the time of expt., such tax shall be - proved to have been paid before expt. and not refunded, (649 d.) identification of, {v. S. S., 3314.) dutiable merchandise is liable to duty on each reimportation, (Rgs., 1874, Art. 467, and S. S., 2246, 2815, 3010.) this rule extends to dtbl. importations exp. for repairs, and re-imported, and imposes duty on the entire val., including repairs, (S. S., 2081, 2631.) of exported U, S. products, on which no inter- nal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, a duty equal to Per ct. He-importations {continued) .' the tax imposed by the internal revenue laws upon such articles shall be paid, («26.) Reindeer skins, dressed, (461.) 20 tongues, (8376.) 20 Religiovis societies, sp, impts. for, {see "Socie- ties," and "Special Importations.") Renaissance period, majolica plates of this pe- riod or the 16tli century are not properly "antiquities," entitled to free entry, but are dtbl. as earthenware, (S. S., 3110.) Rendered oils, + + -f , (D2.) 25 Rennets, raw or prep., (518.) Free. Repairs, machinery impt. for, under regs., (831.) Free, on American registered vessels in England not dtbl. under 2040, Pt.I., (S. S., 3379.) of U. S. vessels and railroad cars, {see " Ves- sels" and "Cars.") Reps, cotton and wstd., emb., same as wstd. mfe. under 363, (April 20, 1S65, N. Y.) plain and fancy, wstd., wholly or ptly. as wstds. under 303, (S. S., 1835.) silk, (.383.) 60 Residuum from burnt pyrites, (144 a.) 75 cts. per ton. of petroleum or kerosene oil, (81.) 20 Resin or rosin, (837 b.) 20 of scammony, (93.) 26 jalap, (93.) 25 nux vomica, (93.) 25 Resins, cr., + + +, (837 a.) lo medicinal-. + + +, (93.) 25 gum, 4- + +, cr., (636.) Free. not cr., (94.) iq oleo-, (93.) 25 Resorcine, med. (93.) 25 Resorcin, red J., (82.) 35 Reticules, according to material. Retorts, gas-, stone or earthen, (124.) 25 platinum or parts thereof for chemical uses, (763.) Free. Revere stripes, cotton, (324 a.) 35 Rhubarb, cr., (636.) Free. not cr., (94.) 10 Ribbons, according to material. Rice, cleaned, (270, S. S., 2026.) 2)4 cts. per lb. uncleaned, (270.) 1}^ ct. per lb. flour, (272.) 20 meal, (272.) 20 hulled, not fully cleaned, dtbl. as uncleaned, (270, S. S., 3137.) 13^ ct. per lb. powder, so-called, as starch, (269, S. S., 3385.) 2}4 cts. per lb. root for mf. of brooms, (837 a., S. S., 2764.) 10 Rifles, (202.) 25 " Rimmel's Extract," alcoholic perfumery, (100.) $2 i>er gal. and 50 Ringlets, human hair ch val., (442.) 35 Rings, all which are jewelry, (459.) 25 human hair ch. val., (442.) 35 plated, for saddlery, (415.) 35 all other, according to comp, materials. Rivets, iron or steel. (164.) 23^ cts. per lb. of any other metal, (216.) 45 Rivet-wire rods, round, in coils and loops, not lighter than No. 5, w. g., val. at 334 cts. per lb., (180 a.) -J of a ct. per lb. 76 SCHEDULE OF DUTIES. Per ct. Robe patterns, according to comp. materials. Robes a quille Coburg,* made up, according to materials. Robes, bear-skin, sleigh-, made up or ptly. made up, (435, S. S., 3351.) 30 dressed skins, not made up, (450, Ibid.) 20 buffalo-, dressed, but not made up, (450, 461, 822, Jan. 28, 1862, Sept. 28, 1863 Pembina, S. S., 8351.) 20 wholly or ptly. made up, (435, S. S., 3351.) 80 goat-skin carriage-, (435, S. S., 3702, 5844.) 30 lap-, linen, with wstd. strips, dtbl. under 363, as mfs. ptly. of wstd., + + +, (S. S., 2374.) other according to material. Robinson's corn solvent pencils, (99, S. S., 4693.) 50 " Patent Groats," (99.) 50 Rochelle salts, or tartrate of soda and potassa, (29.) 3 cts. per lb. Rockingham eathenware, {see " Earthenware.") Rock moss, cr., (509.) Free, oil, cr., (837 «.) 10 phosphate, (215, S. S., 4113.) 20 8a7ne,-.foT fertilizing, containing 90 per ct. or over of pure phosphate of lime, (626, S. S., 4611 ) Free. salt, as other salt, (June 12, 1863, N. Y.) Rocoa, roncou, rocou, or Orleans, and all ex- tracts of, (499.) Free. Rods, copper-, iron-, or steel-, (see those items.) stair-, gilt or plated metal, (210.) 35 of any other metal, (216.) 45 Roller cloth, wstd., for paper machines, as wstd. fabrics, (363, Aug. 3. 18G7, F. B. & Co.) Rollers of wood, (233, Tr. Reg., p. 592.) 35 Roman cement, (44.) 20 vitriol, sulphate of copper, (51.) 3 cts. per lb. Roncou, {see '' Rocoa," above.) Roofing and patent asphalted felt, (837 b., T. R., p. 567, April 1, 1858, Circ.) 20 slates, (132.) ' 25 tiles, (130) -20 tin, (see "Tin.") Root, arrow-, (644.) Free. Hawaiian, (see "Hawaiian," etc.) chicory-, all, (288.) 2 cts. per lb. dandelion-, (290.) 2 cts. per lb. flour, (772.) Free, ginger-, ground or powdered, (96.) 5 cts. per lb. unground, (536.) Free. flour, so-called, but found to be starch, (269, S. S., 3385.) 2}i cts. per lb. licorice, unground, (544.) Free. Roots, bulbous, not med, + + +, (405.) 20 impt. by Department of Agriculture, or the U. S. Botanical Garden, (762) Free. hop-, for cultivation, (721.) Free. med., not edible, crude, (636.) Free. not crude, (94.) 10 Rope, bale, of hemp, as mfs. of hemp, (350, April 21, 1858, N. Y.) 35 ends, to be used in making paper, and fit for no other mf., (754.) Free. Per ct. Rope {continued) : of cocoanut hulls, coir, grass, or bark, as cord- age untarred, under 346. S]4 cts. per lb. of raw-hides, cut into strips, (718.) Free. tarred and untarred, {see " Cordage.") waste, fit only for making paper, and to be used only for that purpose, (754.) Free. wire, (see "Wire.") Rosaries, beads and metal, (396, 822, Feb. 1, 1865,' B. Bros., S. S., 5079.) 50 Rose, dry color, aniline dye, (82, S, S., 5561.) 35 leaves, crude, (636.) Free. pink, (87.) 25 water, (99.) 50 wood, (818.) Free. mfs. of, (232.) 35 Roses, conserve of, (302, S. S., 4339.) 35 ottar of, (553.) Free. Rosin, or resin, (837 b.) 20 "Rosolic acid," so styled, or aurine, (594, S. S., 4514.) Free. Rosolio, a cordial, (313.) ^2 per proof gal. in bottles. 3 cts. in addition on each bottle. Rottenstone, (773.) Free. Roucou, (see " Rocoa," above.) Rouge, (99.) 50 Rubber balls, hollow-, toys, (425, S. S., 5442.) 35 tennis-balls, (454, S. S., 5442.) 25 Rubies, not set, (48a) 10 set, (459.) 25 Rubrum bark, acer., (521.) Free. Ruby powder, (82, S. S., 2635.) 35 Rugs, cotton, for bed coverings, (324 a.) 35 dressed goat-skin, (378 c, S. S., 2825.) 40 goat-skin, entered as " carriage-robes," dtbl. under 378 c., (S. S.( 5484.) 40 hearth and floor, (see " Carpets.") horse, of linen, (334.) 35 other, (see " Carpets.") travelling, wholly or partly of wool, as mfs. of W., + + +, under 362, (Sept. 21, 1859, N. Y.) Tnrkey woollen, (378 c, S. S., 2836.) 40 Rules, bone or ivory, (399.) 30 brass, (216.) 45 copper ch. val., (216.) 45 gilt or plated metal, (210.) 35 gutta-percha, (441.) 35 silver, or German-silver, (216.) 45 wood, (233.) 35 and brass, brass ch. val., (216.) 45 Rum, (311 a.) $2 per proof gal. bay-, distilled or compounded, (315.) $1 per gal. of 1st proof, and in same proportion for greater strength. bay-, essence or oil of, (25.) $2.50 per lb. cherry, a cordial, dtbl. under 313. essence or oil of, (115.) 50 cts, per oz. Russia hemp, unmfd., (331.) $25 per ton. sheetings, (349.) 35 sheet-iron, {s(e " Iron mfs.") Rust of iron or steel, no allowance for damage from, (184.) Rye, per bush, of 56 lbs., (260 and Pt. I., 1881.) 10 cts. per bush. * As to " Coburg robes a quille," composed of worsted vnth a narrow strip of cotton velvet loosely attached by a thread and imported in pieces of a proper size for ladies' dresses, the Department held, "that the two fabrics thus loosely attached, ought not, with a view to tlie assessment of duty, to be regarded as a single article, but that each of the component fabrics should bear its proper duty according to its classification in the tariff," (Dec. 16, 1858, N. Y.) SCHEDULE OF DUTIES. 77 Rye (continued) : flour, (267.) shorts, (267, S. S., 677.) Per ct. li ct. per lb. % ct. per lb. S. 35 SABRES and sabr^-blades, (207 b.) Sacking linen, as linens, which see. Sacks, boxes, crates, and coverings of any kind, excepting bottles, jars, and other vessels of glass, containing goods, paying an ad valorem duty, and formerly subject to the same rate of duty on their value as the goods they contained, provided they were of the character of the coverings in which such goods were usually imported, (Sees. 2907-8, Rev. Stats.,) are no longer subject to duty as such, (847.) Provided, That if any packages, sacks, crates, boxes, or coverings of any kind shall be of any material or form designed to evade duties thereon, or designed for use otherwise, than in the bona fide transportation of goods to the United States, the same shall be subject to a duty of one hundred per centum ad val- orem upon the actual value of the same, (848.) Saddle-hooks, German-silver, silver, or other metal, as saddlery, (415.) 35 Saddlery, all + + +, (415.) 85 old, not free under 662 and 815 a., as personal or household effects, (S. S., 4145.) Saddles, (415.) 35 Saddle-trees, iron ch. val., (415.) 35 wood ch. val., (415.) 35 ; Sad irons, cast-iron, (157.) 1^ ct. per lb. ; Saffron and safflower, and extract of, (586.) Free. SaSron-cake, (586.) Free. Sago, sago crude, and sago flour, (774.) Free, imitations, commercially known as, (774, S. S., 4443.) Free. Saigon cassia, unground, (524, S. S., 4039.) Free. Sail canvas, (348.) 30 duck, (348.) 30 needles, (206.) 25 Sal acetoseila, (92, August 27, 1857, Philadelphia.) 25 Salad oil, (92.) 25 Sal ammoniac, (35.) 10 diuretic, (92.) 25 prunella, (92.) 25 soda, (72.) J4 of a ct. per lb. tartar, (63.) 20 Salep, or saloup, (587.) Free. Saleratus, (73.) 1}4 ct. per lb. Salicine, med. prep., (554, T. R., p. 582.) Free. i Salicylate ofsodium, (93, S.S., 3395.) 25 !*• Salicylate sonde," so-called, but known as Per ct. " Schlumberger French crystallized salicy- lates," in bulk or not, (99, S. S., 4809.) 50 Salicylic acid, (594, S. S., 3704, 5524.) Free. Salmon, dried or smoked, (280.) 50 cts. per 100 lbs. pickled, (279.) 1 ct. per lb. prepared or preserved, except in oil, (283.) 25 preserved in oil, (282.) 30 Sal nitre, saltpetre, which see below. Salt cake, sulphate of soda known as, crude or refined, (75.) 20 in bags, sacks, barrels, or other packages, (383 a.) 12 cts. per 100 lbs. in bulk, (383 6.) 8 cts. per 100 lbs. mineral or rock, as other salt, (June 12, 1863, N. Y.) fees for weighing, (see S. S., 5140, 5157.) for curing fish and meats, see notes below.* jars of brown eathenware containing, are dtbl. as such, (S. S., 1777.) waste. (92, S. S., 3874.) 25 Saltpetre, crude, (68.) 1 ct. per lb. refined and partly refined, (69.) 1^ ct. per lb. Salt-sacking of twilled jute, dtbl. under 342, as bagging, which see, (S. S., 1736.) Salts and compounds, chemical, aU, by whatever name known, -t- + +, (92.) 25 aniline, (605.) Free, black, of crude potash, (605, S. S., 1381.) Free, other than above, (837 b., S. S., 2729.) 20 so-called, but further refined, and assimilat- ing to cr. carb. of potash, (63, S. S., 5354.) 20 brown, (92.) 25 dung, {see " Dung salt.) epsom, (62 ) M ct. per lb. Glauber, (75.) 20 of iodine, (92.) 25 morphia, all, (123.) 81 per oz. quinia, (629.) Free. Rochelle, or tartrate of potassa and soda, (29.) 3 cts. per lb. Salves, not proprietary, (93.) 25 proprietary or toilet, (99.) 50 in bulk, (99, S. S., 4835.) 50 Samplesf and pattern-cards, without commercial value, (S. S., 4828, and T. D., 5.) Free, covers in book-form, containing samples of tex- tile fabrics are dtbl., (S. S., 3781.) of wine and spirits, when of commercial value, are dtbl.. (S. S., 3777.) Sampling of sugar for drawback, [see S. S., 3879.) Sand, (837 o.) 10 crucibles, (124, S. S., 3M5.) 25 for mf of gla-ss, cr. min. sub., (215, S. S., 3880.) 20 Sandal wood, (818.) Free. * "Exporters of meats, whether packed or smoked, which have been cured in the United States with im- ported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall pre scribe, that sucli meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dol- lars." (483 c.) " Imported salt in bond maybe used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the pur- poses stated in this proviso, the duties on the same shall be remitted." (483 d., etc.) t " Pieces of cloth, edgings, textile fabrics, bound or unbound, cards containing buttons of various pat- terns, single gloves or stockings, and representatives of other classes of goods which are obviously intended for ttse merely as samplrs by which to sell the class of goods which they represent, are to be regarded as hav- ing no comrhercial value, and are therefore free of dutv. The question whether a charge is ninde for sam- (ples in any given case by the parties furnishing them does not determine their classification, but their size 'character, and condition as imported." " Samples imported in quantities intended to be sold to jobbers or other dealers constitute an article of aerohandise, and the rule herein prescribed will not be considered applicable; but the articles will be charged with their appropriate rate of duty, according, to the class of goods to which, they, belong," i 4828.) (S. S:, 78 SCHEDULE OF DUTIES. Per ct. Sandarac gum, cr., (636.) Free. not cr., (94.) 10 Sand, French, or. min. sub., (215, April 27, 1858, N. Y.) 20 Sandstone and sandstones, hewn, dressed, or polished, (487 b.) 20 unmfd. or undressed, (487 a.) $1 per ton. Santonine, (111.) $3 per lb. Sarcocolla gum, cr., (636.) Free. not cr., (94.) 10 Sarcophagus, red granite, (487 &., S. S., 10.) 20 Sardels, small eviscerated fish, in brine in kegs, as sardines, under 281 b ,(S. S., 1481.) 40 Sardines and anchovies, in tin boxes, as follows : (281 ; see also, " Cans.") whole boxes, of not over 5 inches long, 4 wide, and S]^ deep. 10 cts. each, half-boxes, of not over 5 inches long, 4 wide, and 1% deep. 5 cts. each, quarter-boxes, of not over 4% inches long, 33^ wide, and 1]4 deep. 2]4 cts. each. the same, in any other form, (281 6.) 60 Sarsaparilla, cr. drug, (636.) Free. Sash-stock, pine, (224, 822, S. S., 4958.) 20 Sassafra.s»bark and root, cr., (636.) Free. oil of, (92.) 25 Satins, cotton, as cotton cloth, (S. S,, 3889.) silk ch. val., (383.) 50 other, according to material. Satteens or sattines, cotton, as cotton cloth, (S. silk and cotton, S. ch. val., (383.) 50 other, according to material. Satin-white, (87.) 25 Satin-wood, mfs. of, (232.) 35 unmfd., (818.) Free. Saucepans, iron, cast, (157.) l^C ct. per lb. iron, coated, tinned, or glazed, (201.) 3 cts. per lb. other, according to material. Sauces of all kinds, (284.) 35 Sauer-kraut, (775.) Free. Sausages, Bologna, (656.) Free. German, (656, S. S., 2220.) Free. other, (283.) 25 Sausage-skins, (776.) Free. Saw-blades or saw-blanks, {see "Steel.") Saw-dust, mahogany, impt. solely for dyeing or tanning, (1580, Jan. 28, 1867, N. Y.) Free. other than for dyeing or tanning, (837 a., S. S., 4899.) 10 logs, (734.) Free. Saw-plates, circular, of steel, (177 b. and c.) : if valued 4 cts. or less per lb. 1 ct. per lb, and 45 if valued above 4, and not above 7 cts. 3 cts. per lb. if valued above 7, and not above 10 cts. 3% cts. per lb. if valued above 10 cts. 4^ cts. per lb. plates, other than above, {see " Steel.") Saws, all + + +, (175.) 40 40 Per ct Saws {continued) : back-, (175.) circular, (174, March, 1 871, N. Y.) 30 cross-cut, (172.) 8 cts. per liu. ft. drag-; not over 9 inches wide, (173.) 10 cts. per lin. ft. over 9 inches wide, (170.) 15 cts. per lin. ft. hand-, (175.) 40 mill- and pit-, not over 9 inches wide, (173.) 10 cts. per lin. ft. over 9 inches wide, (173.) 15 cts. per lin. ft. Scaglioli tops for tables and other furniture, (484.) 35 Scales and scale-beams, according to materials. Scammony, or resin of, cr., (636.) Free. prep, for med. uses, (93.) 25 Scantling, sawed only, {see " Lumber.") Scarfs, mfd. several in a piece, but separated be- fore importation, as wearing apparel, (Mail- lard V. Lawrence, 16 How., 251.) silk, or silk ch. val., (383, S. S., 4418.) 50 wholly or ptly. of wool, wstd., or hair, other than knit, (366.) 40 cts. per lb. and 35 Schedule E., when act of March 3, 1883, took ef- fect as to, (856.) Schools, common glass bottles for, dtbl., (S. S., 3044.) slates for, not free, (S. S., 3082.) Schools, sp. impt. for, {see "Academies" and " Special Importations.") Scientific apparatus, instruments, and preps, sp. impt., {see "Academies" and "Special Importations.") Scientific institutions and societies, sp. impts. for, {see " Special Importations.") Scilla, or squills, cr., (636.) Free. Scissors, (197.) 35 surgical, (216, S. S., 4758.) 45 Scoop nets, cotton, (324.) 35 flax, (336.) 40 Scotch bagging, double-warp, of jute, not fit for use in bagging cotton, (342, S. S., 1690; see also S. S., 1656.) 40 woollen caps, (866, Oct. 14, 1865, S. & T.) 40 cts. per lb. and 35 Scrap-iron, cast-, or wrought-,* (145.) 1^ of a ct. per lb. lead, old, fit only to be re-mfd., (189.) 2 cts. per lb. leather, old, (516.) Free, silk, {eee " Silk.") steel,* (145.) ^% of a ct. per lb. Scraps or clippings of brass, (187.) 1^ ct. per lb. copper, old or new, (186 b.) 3 cts. per lb. Dutch-metal, (187.) 1^ ct. per lb. Scratch-brushes of brass sor other metal, (404, S. S., 5519.) 30 Screen paper, (391.) 25 plates, used in mfg. paper, may be imported for repair as machinery, under 831, (S. S., 3780.) for culm and slack, rule as to, (S. S., 3952.) made of portions of carpets or carpetings, are * " Nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanufactured," (145.) Under a like provision of the late laws the Department ruled that "pieces, punchings, and clippings of boiler-plates and sheet-iron, which, although fit for remanufacture only, have, however, never been in actual use prior to the importation," were dutiable " as iron in forms less finished than iron in bars, and more advanced than pig-iron," under the provision reproduced in the present law, (148 c.,) " that all iron in slabs, blooms, loops, or other forms less finished than iron in bars and more advanced than pig-iron, except castings, shall be rated as iron in bars and pay duty accordingly." SCHEDULE OF DUTIES. 79 Per ct. Screen (continued) : subject to the rates of duty imposed on like carpets or carpetings, (378 b.) fire-, and all other textile-, not portions of car- pets or carpetings, (378 c.) 40 riddle-, or sieve-, according to material, (see "Wire mfs.") Screws, wood, (181.) 2 inches long or over, 6 cts. per lb. 1 inch, and under 2 inches long. 8 cts. per lb. over 14 inch, and under 1 inch. 10 cts. per lb. not over 3^ inch long. 12 cts per lb. metal, other than above, if gilt or plated, (210.) 35 not gilt or plated, (216.) 45 * of whatever material, if finished indispensable parts of musical instruments, (469, S. S., 4453 ) 25 | wooden-, not parts of musical instruments, (233.) 35 i other than above, according to material. j Screw-wire-rods in coils or loops, not lighter than No. 5, wire-gauge, valued at not over 3>< cts. per lb., (180 a.) 1% of a ct. per lb. Sculpture, if statuary, (470 a.) 30 specimens of, specially imported, {see " Acade- mies," and " Special importations.") Scythes, (216.) 45 Sealing, cording and, {see S. S., 3092-3.) i wax, (485.) 20 Seal oil, (92.) 20 skin, mohair coating, cotton, worsted, and mo- | hair, as worsted fabrics, under 363, (June 5, 1857, N. Y.) skins, dressed, (461.) 20 Searches and seizures, as to obscene and immoral impts., (841.) Sea-root, unmfd.. (837 a., S. S., 2793.) 10 shells, unmfd., (780.) Free, stores, {see Pt. I., 1829 to 1832, also, 2037 to 2039, and T. D., 9.) weed, + +, (777.) Free, weeds, used for beds or mattresses, (744.) Free. "Sea-tangle tents," so-called, mfs. of sea-weed, (837 b., S. S., 4635.) 20 [ Seating, hair-, (446.) 30 cts. per sq. yd. Seed-cane and seeds for Department of Agricul- ture, or U. S. Botanical Garden, (761.) Free, lac, (541.) Free. Seeds, agricultural, all -|- + +, (760.) Free. all + + f , (760.) Free, anise, (760.) Free. star. (760.) Free, annotto, (760.) Free, aromatic, med. not edible, cr. and -f -f +, (636.) Free. same, not altogether cr. and + + -f , (94.) 10 beet, not sugar-, (465, S. S., 1790.) 20 canary, (760.) Free. caraway, or carui, (636 or 640.) Free. cardamom, crude, (636.) Free, castor or castor beans, per bush, of 50 lbs.,* (16.) 50 cts. per bush, celery, (465, S. S., 1757, 1812, 1903.) 20 chia, (760.) Free, conium cicuta, or hemlock, crude, (636.) Free, coriander, crude, (636.) Free, cotton, for planting, (760.) Free, cummin, crude, (636.) Free. Per ct. Free, Free. !^ of act. per lb. Free. Free. Seeds, fennel, crude, (636.) fenugreek, crude, (636.) flax or lin., per bus. of 56 lbs., (466.) 20 cts. per bush, flower, all -f + -f-,(465.) for Department of Agriculture, or U. S. Botani- cal Garden, (761.) Free, for mfg. pps., -I- + -f , (760.) Free, garden, + + +, (465.) hemp, (452.) horticultural, + + +, (465.) jute, (760, S. S., 1629.) medicinal, all + -t- +, crude, (636.) not cr., (94.) moon-, (452, S. S., 3451.) ^ of a et. per lb. of morbid growth, not edible, -h -f -1-, crude, (636.) Free, not crude, (94.) oil seeds of like character with hemp and rape, excepting flax or linseed, (452.) 3^ of act. per lb. mustard, brown and white, (760.) Free, of forest trees, (760.) Free, parsley, (465, S. S., 1757.) poppy, as oil seeds, under 452, rape, (452.) sesame, or sesamum, (760.) sugar beet, (778.) cane, (760.) Segars, {see "Cigars.") Seidlitz mixture, (29, 822.) powders, (93.) Seines, (347.) Seine-twine, 347.) Seizures and forfeitures, (841, 5, and 6.) Selep or Saloup, (587.) Seltzer bottles, gl. and met., (216, S. S., 4985.) water, artificial min. water. (38, S. S., 532-5.) bottles containing, pay add'l duty, under 133, 134. and 136, according to description.) Seminaries, special impts. for, {see " Academies.") Seneca root, crude, (636.) Free. Senegal gum. crude, (636). Free. Senna, in leaves, (636.) Free, Sepia, cuttle-fish bone, (686.) Free. Serges, mohair or worsted, as worsteds, under 363. Sesame, or sesamum seed, (760.) Free. Sewing-machines, (216.) needles for, (205.) Sewing needles, (206.) silk, in the gum, (381.) purified, (383.) of spun silk, as distinguished from " Cordon- net," (383, S. S., 3900.) Sextants, brass, (216.) glass and metal, only 5 per cent, glass, (216, 823, S. S., 1606.) Shaddocks, in natural condition, (704.) Free. Shale, anthracite and bituminous, per ton of 28 bushels, 80 pounds to the bushel, (417 a.,S. S., 5308.) 75 cts. per ton. illuminating oil distilled from, (81.) Shark skins, (779.) Free. Shavings, to be used in making paper and fit only for that use and for no other mf , (754.) Free. Shawls, all, (excepting linen, silk, and wool,) 20 20 20 10 10 20 34 of act. per lb. 34 of a ct. per lb. Free, Free. Free, 3 cts. per lb. Free. 45 * Tare allowed for the weight of the pods, (S. S., 582.) 80 SCHEDULE OF DUTIES. Per ct. Shawls (continued) : even when infd. several in a piece, but sepa- rated before importation, were, under former laws*, dutiable as wearing apparel, (Maillard V. Lawrence, 16 How., 251.) broch6, (367, S. S., 2838.) 45 cts. per lb. and 40 camel's hair, cashmere, or India, (367, S. S., 153').) 45 cts. per lb. and 40 cotton, (324 a.) 35 with woollen or worsted fringe, (367, S. S., 2678, 2694.) 45 Cts. per lb. and 40 lace-, {see " Laces," and notes to same.) merino, (367, S. S., 2997.) 45 cts. per lb. and 40 Shetland worsted, (367, May 1, 1867, C. K.) 45 cts. per lb. and 40 of wool, knit, and commercially known as "woollen shawls," are dtbl. as such, under 862, (S. S., 5243, 5256,) to wit: val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts. per lb. and 40 wool, worsted, and silk, embroidered, (367, Jan. 28, 1862, N. Y., and Maillard v. Lawrence, 16 How., 251., S.S., 2821.) 45 cts. per lb. and 40 silk, (383.) 50 woollen, (362.) : val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 worsted, alpaca, or goat hair, not knit goods, (367, S. S., 5273.) 45 cts. per lb. and 40 worsted lace, dtbl. under 367, (S. S., 1855, 1871.) 45 cts. per lb. and 40 Shears, cloth-, (197.) 35 horse, slightly curved scissors, (197, S. S., 3195.) 35 sheep, hedge, and garden, (216, March 30, 1865, Boston.) 45 Sheathing-felt, adhesive, for sheathing vessels, (696.) Free. metal, or yellow metal, f not wholly of copper, nor wholly or in part of iron, ungalvanized, in sheets, 48 inches long and 14 inches wide, and weighing from 14 to 34 oz. per sq. ft., (194.) 35 old, and fit only for remf., (215, S. S., 4144.) 20 old brass, fit only for remf., (187, S. S., 712.) VA ct. per lb. stripped from Amer. vsl. repairing at U. S. port, not an impt., (S. S., 4135.) same, taken from a foreign vsl., in a free port, and brought to the U. S. in that vsl., is dtbl., although such metal was of domestic mf., (S. S., 1783.) paper, (389.) 10 Sheep, American, exp. shorn, and returned bear- ing fleeces, (S. S., 2492.) Free. casings, mfd., for sausage casings, (776.) Free. living, (252.) . 20 shears, (see above, " Shears.") skin boas, as wool clothing, (367, Oct. 5, 1871, N. Y.) 45 cts. per lb. and 40 Per ct. Sheep-skins, dressed, with wool on, intended for use in the mf. of other articles, (461, S. S., 2269, 2584.) 20 same, finished for use as mats or rugs, (378 c.) 40 same, " hair sheep-skins," so-called, being raw pelts of sheep recently sheared, and wool of no commercial value, (719, S. S., 40GU.) Free. same, tanned for morocco, but unfinished, (462, S. S., 3671.) 10 same, from Hawaiia, with wool on, wool dtbl., (S. S., 3414.) same, raw, with wool on, (see " Wools on the skin.") without the wool, pickled, (719, S. S., 3070.) Free. Sheet-brass, (216.) 45 copper, (186 d.) 35 iron or steel, {see those titles.) iron or steel, corrugated or crimped, (153 6.,) 114 ct. per lb. lead. (190.) 3 cts. per lb. music, printed, as printed matter, under 384. rubber, {see "India-rubber.") Sheetings, flax or hemp, Russian and other, brown or white, (349.) 35 Sheets, willow-, for making hats, bonnets, or hoods, (448.) 20 Shellac gum, crude, (636.) Free, varnish, (119, S. S., 5300.) 40 {But see title " Varnishes." Shell and bead bracelets, (396, 822, S. S., 4878.) 50 baskets, (486.) 25 boxes, and all similar articles, by whatever name known, + + +, (410.) 35 combs, (419.) 30 fish, (783.) Free, gold-, or gold-saucers, for painting, (216.) 45 mfs., + + +, (486., S. S., 2896.) 25 silver-, for painting, (216.) 45 tortoise and other, unmfd., (809.) Free. Shells, imported as merchandise, and that have undergone any process of mf. by polishing, cutting, or acids, (486, Aug. 28, 1861, R. W., S. S., 2896. 3813.) 35 of every description, unmfd., including those only cleansed and polished with acids, (780, S. S., 1090, 3339, 3843.) Free, ornamental and fancy, engraved, carved, printed, etc., except jewelry, (486, Oct. 6, 1857, N. Y.) 25 thin clippings of, called snail pearl, aurora pearl, etc., prepared for use in inlaid work, (486, S. S., 1108, 4428.) 25 whole or parts, mfd., of every description, -t- + +, (486, S. S., 4428.) _ 25 Shingle-bolts, (781.) " Free. Shingles, (226.) 35 cts. per M. under ordinary size, not dtbl. by measure- ment, (S. S., 3699.) ^^^^S^^V^ ^^"7 of the present law, providing specifically for " cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and childrens' wear composed wholly or in part of wool or worsted, the hair of the alpaca, goat, or other animals (except knit goods)," seenii; to me clearly to include shawls of the.se materials, especially under the above cited decision in Maillard v. Lawrence, classifying shawls as wearing apparel, (excepting only those whollv of wool, or commercially known as " woollen shawls." specifically provided for by 3 .2.) Referring to the case of Friedman v. Arthur, the Department, (S. S., 5117.) says : "The principle estab- lisnea by the decision in this case is that shawls made partly of wool, and partly of worsted, or other mate- rials, but of which wool is the component of chief value, or which were known, commercially, as woollen shawls, when the act of 1867 was passed, are to be classified as woollen shawls." T * or the draw back on certain, see Pt. I., 2182, and. «ee, also, the provisions of the same as to yellow sheath- ing metal' of which copper i$ chief value. SCHEDULE OF DUTIES. 81 10 Per ct. Shingles (continued) : sawed with planed edges, mfd. in N. Brunswick from Maine timber, not free under 829-830, (S. S., 3790.) Shipbuilding materials remaining in bonded w. h. over one year, and withdrawn under 834 or 835, are not liable to the adl. duty of 10 per cent, imposed by Pt. I., 1932, (S. S., 3045.) materialti, withdrawals of, under 834-5, {see Regs, for, S. S., 1152, 1621, 1635, and 1637.) Ship-chronometers, or parts thereof, (413.) equipments and repairs, {see 834 and 835 ; also, title "Vessels.") ; Ship-knees, dressed, (734, S. S., 3602.) Free, lip-materials, imported in bond, (see special pro- visions for, 834-5; see, also, title "Special im- portations.") lipment of diseased cattle prohibited, (S. S., 3867.) date of, defined, (S. S., 2155, 2184.) port of. The port or place in Canada where merchandise is laden on the railway car in which it arrives in the U. S., is to be consid- ered as the port or place of shipment. (S. S., S465.) lip- or boat-knees, as " Ship-timber," (734.) Free. Ship-planking, (734.) Free, defined, (S. S., 4012, 4346.) or planks, including "wales," "thickstuff," "bottom-planks," etc., (734, S. S., 3602.) Free, planks, with squared edges, (734, S. S., 4347.) Free, pumps, imported for repair of importing vessels under 835, (S. S., 1682.) Free, spy-glasses or telescopes, at the highest rates to which the comp. mat. of ch. val. is liable , (823, July 7, 1865, Boston.) lips, wrought-iron, and iron and steel forgings for, (see " Iron " and " Steel.") Ship-timber,* (734, S. S., 3602.) Free. Shirt -bosoms, linen-, not tamboured or embroi- dered, and requiring to be sewed in shirt to fit for use, (336, May 18, 1859, N. Y.) ' Shirt-fronts, linen, embroidered, (337, S. S., 1288.) Shirtings, cotton, as cotton cloth, flannel-, fulled, {see " Flannel.") linen-, (334.) Shirts, knit, or made on knitting frames or mar chines, if cotton, {see " Cottons.") same, wool, worsted, or hair, {see " Knit goods," or " Worsted.") other ready made, wholly or partly of wool, •yyorsted, or hair, (366.) 40 cts. per lb. and silk, (383.) all other, according to material. Shoddy, woollen. 10 cts» per lb. Shoe-binding, cotton, (324 a.) flax, (336.) hemp, (350.) silk, (383.) wool, worsted, or hair, (368.) 30 cts. per Ihj and 40 35 Per ct. Shoe buckles, or other fastenings for shoes, or bootees, gilt or plated, (210.) 35 of any other metal, (216, S. S., 3667.) 45 cloths, dtbl. according to material, horns, (399.) 30 knives, (197.) 35 lacets, or lacings, cotton, (324 a.) 35 silk and metal, S. ch. val., (383.) 50 patterns of bronzed leather, cut in form for up- per part of shoe, and embroidered in silk, S. not ch. val., (463, T. R., p. 583.) 30 pinchers or pincers, of case-hardened iron, (216, S. S., 788.) 45 thread, (336.) 40 vamps, mfs. of leather, (463, S. S., 5026.) 30 Shoes, arctic, so-called, of rubber and wool, as wearing apparel under 367, (S. S., 1530.) 45 cts. per lb. and 40 felt leather, part wool, as wearing apparel, (367, Oct. 21, 1864, N. Y.) 45 cts. per lb. and 40 horse-, mule-, or ox-, wrought-iron or steel, (162.) 2 cts. per lb. India-rubber, (455.) 25 lasting or prunella, (366.) 40 cts. per lb. and 35 leather, (463.) 30 leather and calf-hair felt, (367. S. S.. 3011, 3393.) 45 cts. per lb. and 40 Nankin or nankeen uppers, (463.) 30 silk comp. ch. val., (383.) 50 wholly or ptly. of wool, not "outside gar- ments," (366, Dec. 15, 1866, S. & Bros.) 40 cts. per lb. and 35 Shoe-shank steel, as steel in sheets, (S. S., 4556.) slides, of chilled iron,' (216, S. S.„ 4470.) 45 Shooks, packing-box and sugar-box, of wood, + + +, (231.) 30 other, of wood, (233, S. S., 578 ; but see also, S. S.,3694.) 35 domestic, returned as barrels or boxes filled with foreign products under regs., (649 a.) Free. Shot, lead-, (190.) 3 cts. per lb. Shot-bags and shot-belts, leather, (463.) ' 30 Shot-gun barrels, forged and rough-bored, (204.) 10 Shot-guns, all sporting- breech-loading, (203.) 35 Shovels, fire-, brass or iron, (216.) 45 steel, ar part steel, (216.) 45 with tongs and pokers, same as above, laborers', iron, with or without handles, (216.) 45 steel, or part steel, (216.) 45 Showbills, lithographic, and other printed, (384.) 25 Show-cards, printed, (384.) 25 Shrimps, or other shellfish, (783.) Free. Shrubs, + + +y (760.) Free, for department of Agriculture, or U. S. Botani- cal garden, (761.) Free. Shumac, {see " Sumac") Shuttlecocks and battledores, wood and leather, (463, S. S., 2842.) 30 if toys for children,. (425.) 35 Sickles, (216.) " 45 * " Such timber only as is evidently to be used for the frame or keel of a vessel, or its masts or spars, is en- titled to free entry under the provision of 734 for "ship-timber." Boards and planks used in finishing a ves- sel are not comprehended under such provision, and are consequently liable to duty." (S. S., 1343,) The provisions for the free entry of ship-timber, in 734, and for Ittmber and timber, in 834. are not inconsistent. Ship-timber inchides only such timber as is evidently to be used as above-stated, and is absolutely free on importation, while under 8;;4 the articles specified therein, which include not only ship-timber, but ail lumber and timber, are free only when used in the construction of vessels for foreign trade. (S. S., 1655.) " Ship-timber squared " was held. to be free, under 73-4. (S. S.,. 3602.) a 82 SCHEDULE OF DUTIES. Side-arms, (207 b.) Sienna and sienna earths, (89.) dry, whether natural or burnt. ground in oil. Per ct. 35 }4 ct. per lb. 1)4 ct. per lb. Siemens-Martin process, metal mt'd. by, {see " Metal.") Sieves, hair and wood, (233.) wire and wood, (216 ; but see also 182 c.) Silesias, or twilled cottons, as cotton cloth. Silicate of soda, (76.) 14 ct. per lb. Silicates, alkaline-, (76.) J^ ct. per lb. soluble-,(89, S. S.,3644.) Silk* aerophanes, veil-goods, (383.) all goods, wares, and merch3,ndise, -F -F -}-, made of silk, or of which silk is the comp. mat. ofch.val., (383.) apparel, wearing-, (383.) aprons, (383.) bags, (383.) bands, (383.) barbe noires of black silk lace, ready for use, as clothing, (383, S. S., 1581.) beaded trimmings, S. ch. val., (383.) beads ch. val., (396.) bindings,' (383.) bobbins, (383.) bolting-cloths, (657.) bonnets, (400.) boots or bootees. (383.) bouquet-holders, (383, S. S., 5128.) boxes, fancy, (383.) braids, (383.) button cloths, woven or made in patterns of such size, shapfe, or form, or cut in such man- ner as to be fit for buttons exclusively, (382.) "buttons, (383.) scaps, similitudes of hats or hoods, (400.) other than above, (383.) 'card cases and similar articles, (410.) chamberg blanche, (383. Jan. 19, 1867. Feb. 16, 1867, A. T. S. & Co.) .cloaks, C383.) .Clothing, (383.) carded, (380.) 50 cts. per lb. cocoons, (785.) Free, vcombed. (380.) 50 cts. per lb. cordonnet of spun silk for mf. of fringes, etc., (383, S. S„.3798.) ^cordonnet of spun silk, fit for sewing, as sewing silk, (383, S..S„ 3900.) cords, and cords and tassels, (383.) corsets, (324 b.) crapes, (383.) crape veils, (383.) cravats. (383.) Donna Maria, (383.) drawers, (383.) dress goods, (383.) Silk embroideries, (383.) fabrics, + + +, (383.) fans, (428.) floss-, in the gum, (381.) purified or dyed, (383.) galloons, (383.) gimps, (383.) gloves, (383.) grenadines, all, (383.) handkerchiefs, (383.) hats, (400.) head or hair nets, (383.) hoods, (400.) hose, (383.) in bond, cannot be withdrawn for dyeing, (S. S., 3187.) in the gum, not more advanced than singles, tram, or organzine, (381, S. S., 4047.) knit-goods, (383.) lace parasol covers, (383, S. S., 807.) shawls or points, (383, Feb. 27, 1867, E. S. J. & Co.) laces, (383.) mfs., + + +, (383.) mitts, (383.) mixed articles or goods, or mfs. from two or more materials, + + +, are dtbl. at the highest rates at which the comp. mat. of ch. val. may be chargeable,! (823.) neck-ties. (383.) nets and netting, (383.) oil-cloth, (383.) organzine in the gum, (381.) cleansed of the gum, (383, S. S., 4047.) ornaments for head-dresses, (383.) parasols, (491 b.) partially mfd. from cocoons or from waste silk, and not further advanced or mfd. than carded or combed silk, (380.) 50 cts. per lb. piece-, (383.) plush, (383.) hatters', composed of silk or of silk and cot- ton, (451.) old or refuse, to be used in making paper, and fit for no other mf . (754.) Free, points. {See above "Silk lace shawls.") rags, new pieces or scraps, which can be used as button stuff or for other pps. without re- mf , (383, S. S., 3311.) rags, old or refuse, other than above, and fit only for remf., + + +, (481.) raw, or as reeled from the cocoon, but not doubled, twisted, or advanced in mf. in any way, (784.) Free, raw, re-reeled in a country other than that of production, or if, in the process of re-reeling in the country of production, it is made to assimilate to the condition of what is com- et. 50 50 35 30 50 50 60 50 50 50 30 60 30 50 25 50 10 * " The act of March 3, 1883, has the effect of repealing all previous enactments imposing rates of duty on silk and manufactures thereof." (S. S., 5076.) t Under this provision mixed fabrics or manufactures of silk and other materials, not specifically enu- merated in the tariff act. would seem to be dutiable, (if silk is not the component material of chief value,) at the highest rates to which articles of the same or similar class or description made wholly of the mate- rial of chief value, would be liable, under the provisions for goods of that material. Thus, if the article should be a cloth of silk and cotton, cotton chief value, and the specific rates for countable cottons should be the highest rates on like cotton cloths, it would be dutiable as a countable cotton cloth. If, on the other hand, it should be thread, hosiery, clothing, embroidery, or other article provided for in paragraphs 318, 322, 323, 324, 325, and 326, it should be classified under the special provisions for cotton goods of like class or character. This provision does not apply to articles which are specifically enumerated and provided for, made of two or more materials, even if the materials are not named. SCHEDULE OF DUTIES. 83 fcPe^ct Silk {continued) : nionly known as " single," or any further ad- \, vanced condition, is subject to duty as [ thrown silk in the gum not further ad- , vanced than singles, etc., under 381, (March 28, 186G, N. Y., and June 19, 1866, B. H. & Son.) 3C raw, " Taysaam re-reeled,"* (451, Oct. 23, 1857, N. Y.) Free, reps., (383.) ribbons, (383.) "bozeaux," or round-cord or cotton-edge, (383, S. S., 1510.) faille, 383. April, 21, 1870, N. Y.) scarfs, (383.) scraps, for use as button stuflfe, (383, S. S., 3311.) for other uses, (383.) serges, (383.) sewing-, in the gum, (381.) purified or dyed, (383.) of spun silk, (383, S.S., 3900.) shades, (491 b.) shawls, (383, S. S., 2747.) shirts, knit-, or other, (383.) shoes, (383.) singles, (381.) slippers, (383.) spun-, (381.) stockings, (383.) strings for musical insts., (469, S. S., 4453.) strips or scraps, fit for use in making neckties, bows, buttons, etc., (383, S. S., 611, 3311.) sun-shades, (491 b.) thread in skeins, for embroidering, (381, S. S., 2004, 2050, 2827.) threads, purified or dyed, (381.) thrown-, in the gum, not more advanced than singles, tram, or organzine, (381.) tram, (381.) trimmings, (383.) twist, in the gum, (381.) or cordonnet, purified or dyed, (383, S. S., 2773, 2827.) or cordonnet of spun silk, fit for sewing, as sewing silk purified, (383, S. S., 3900.) same, weighted for fringes, tassels, etc., (383, S. S., 3798.) or other mfs. of cloth woven or made in pat- patterns of such size, shape, or form, or cut in such manner as to be fit for buttons ex- clusively, (382, S. S., 3311.) umbrellas, (491 6.) veil goods,! (383, S. S., 1268, 1943.) veils and veiling, (383.) velvet ribbons, (383.) velvets, (383.) vestings, (383.) violin strings, (469.) warps, (381.) waste, (785, S. S., 3971.) Free, from pierced cocoons, (785, S. S., 3752.) Free, wearing apparel, (383.) webbing, (495, S. S., 4220.) wormgut, (714.) Free. 30 50 50 50 Per ct. Silk worms' eggs, (786.) Free, yarns, of every description, purified or dyed, (381.) 30 Specified mixed manvfactures, in part of, to wit : and cotton beaded gimps, beads ch. val., (396, S. S., 4583.) 50 same, S. ch. val., (383, S. S., 4375.) 50 C. ch. val., (324 a.) 35 cloths, C. ch. val., {see note to above item of " Silk mixed fabrics.") laces, S. ch. val., (383, S. S., 4146.) 50 mufflers, S. ch. val., (383, S. S., 2559.) 50 poplins, S. ch. val., (383, S. S., 1854, 1023.) 50 seersucker clot!., S. ch. val., (383, S. S., 636.) 50 tapestries, S. ch. val., (383, S. S., 3125.) 50 velvet, S., ch. val.. (383.) 50 and metal braids, metal ch. val., (216, S, S., 4227.) 45 and metal pocket-books, (410.) 35 and rubber elastic, spun-, S. ch, val., (383, S. S., 4408.) 50 and rubber pouches, for holding chewing to- bacco, S. not ch. val., (453, S. S., 4922.) 30 and rubber pouches for holding smoking to- bacco, (476 a.) 70 and wood dress ornaments, S. ch. val., (383, Oct., 18, 1864, Bost.) 50 boots, bootees, shoes, and slippers. S, ch. val., (383, Jan. 25, 1844, Oct. 21, 1864, N. Y. ; June 13, 1871, San Francisco.) 50 buttons, S. ch. val.. (383.) 50 cotton, and ramie fabrics, S. ch. val., (383, S. S,, 4218.) 50 elastics, S., rubber, and C, S. ch.val., (383,S.S., 330G.) 50 fausse gl8ic6, silk, metal and cotton, silk not ch. val., (216.) 45 head-nets with rubber cord, (383.) 50 Japanese poplins, S. and C, 8. ch. val., (383, S. S., 1851, 1923.) 50 lacets, silk and metal, S., ch. val., (383.) 50 plaited or patent gloves, S. and C, C, ch. val,, (324 a., S. S., 3G90.) 35 plaited shirts and drawers, C. ch, val., (324 a,, S. S., 3771.) 35 serges, slight admixture of cotton, (383, S. S., 1829.) 50 slipper patterns of cotton velvet, emb. with silk floss, S. ch. val., (383.) 50 stoles and crosses, silk and metal emb., S. ch, val„(383, S. S.,2851.) 50 velvet bags or reticules, with metal clasps, S. ch. val., (410, S. S., 2885.) 35 wearing apparel of every description, (except knit goods,) in part of wool, wstd,, or hair is not classifiable under the silk schedule even when silk is the comp. mat. of ch. val., nor are any of the goods composed in part of wool, wstd., or hair_, and specified in para- graphs 364 and S^S, so classifiable. Silos, weight of, allowed as tare on sheet zinc in them, (S. S., 4112.) * This was raw silk " in the same state in which it came from the cocoon, having merelv been transferred by reeling from the larger reel in which it was taken from the cocoon to a reel of smaller dimensions to adapt the skeins thus produced to the reels in use in many manufactories in this country, (Oct. 23, 18"i7,N. Y.) t Including Parisiennes, aerophanes, Donna Maria, gaze crepe Anglais, cr6pe cr^pe. crt'^pe de Chambord, grenadines, crepe turquoise crfepe imperatrice, rolled and folded crepes, etc., etc. 84 SCHEDULE OP DUTIES. Per ct. Silver, articles, mfs. and wares, wholly or partly of, whether wholly or partly mfd., + + +, (216.) 45 bromide of. (92.) 25 bullion, (666.) Free. cabinets of coins, or medals of, (669.) Free, chloride of, (92.) 25 coins, (678.) Free, cyanite of, (92.) 25 embroideries, (216.) 45 epaulets, galloons, laces, knots, stars, tassels, and wings of, (427.) 25 foil, (216, S.S., 267.) 45 galeries, (216, S. S., 4204.) 45 galloons, (427.) 25 German, unmfd., (185.) 25 iodide of, (92.) 25 jewelry, (459.) 25 knots, (427.; 25 laces, (427.) 25 leaf, per package of 500 leaves, (212.) 75 cts. per pack, medals. (740.) Free, nitrate of, in crystals or fused, (92.) 25 old and unfit for use without remf., as bullion, (666, T. R., p. 601. Free. ore, (752.) Free, oxide of, (92.) 25 plated coach and saddlery furnishings, (415.) 35 metal, (210.) 35 wares and articles of all kinds, (210.) 85 rattles for children, (425.) 35 shell, or saucers for painting, (216, May, 1872.) 45 stars, (427.) 25 statue, not the work of a professional artist, (216, S. S., 1876.) 45 sweepings, (798.) , Free, tassels, (427.) * 25 toys, (425.) 35 watches, watch-cases, parts of watches and watch-materials, (494.) 25 wings of, (427.) 25 wire, (216.) 45 Silvered glass, {see " Glass.") wire, (210.) 35 Similitude clauses, or paragraphs 822 and 822 6., cannot be applied so as to remove an article from the dutiable list to the free list, (S. S., 3199.) Similitudes, non-enumerated, to enumerated du- tiable articles, how classified (822 and 822 6., and notes to same.) See. also, decision, April 24, 1858, N. Y. : to enumerated free articles, to wit: non-enumerated articles similar in material and quality and texture, and the use to which they may be applied, to articles on the free list, and in the manufacture of which no dutiable materials are used,* (825.) Free. Sinews, glue-stock, (511, S. S., 1371.) Free. Singing-birds, (653.) Free. Per ct. Sirups, cane-, or beet-juice, (see " Sugar.") fruit, as fruit-juice, (301, S. S., 1868.) 20 medicinal, (93.) 25 proprietary, (99.) 50 sugar, (see " Sugar sirup," etc.) Sisal grass, (333 6.) $15 per ton. mfs., + -f -l-,(351.) 35 Size gold, (711.) Free. Sizing, horn-pith-, (837 6., S. S., 4750.) 20 other, as glue, (1.) 20 Skates, (216.) 45 Skeletons, and other preparations of anatomy, (787.) Free. the same, artificial or imitations, are dtbl. ac- cording to mat, (S. S., 3831.) Skelp, iron, sheared or rolled in grooves, (150 a.) V-/i ct, per lb. Skins, alpaca-, Angora-goat, and sheep-, raw, with wool on : the wool is subject to the same rates as other wools of like description. (360 ; see " Wools.") the same, raw, without the wool, (719 a. and b.) Free. dry, salted, or pickled, (788.) Free, all other than above, and including them with- out the wool, raw, dried, salted, or pickled, but unmfd., (706, 719, 788.) Free, asses-, dressed and finished, (461.) 20 raw, unmfd., (719 c.) Free, tanned for upper leather, (461.) 20 bear, dressed and made up, or ptly. made up into robes or other articles, as mfs. of fur, (435, S. S., 3351.) 30 dressed, but not made up, (450, ibid.) 20 birds-, dressed, 4- 4- -I-, (461, S. S.,695.) 20 imported for millinery pps., being the entire skins, with plumage, bills, and feet of small birds, crude and unmfd., only temporarily stuffed, etc., for preservation during voyage; dtbl. as crude ornamental feathers, under 429 a., 822, (S. S., 1454.) 25 the same, in the state of dressed and finished birds, for millinery ornaments, (429 b.) 50 the same, in the state of birds stuffed for taxider- mic and all other than millinery pps., (652.) Free, buffalo-, but not made up, (450, 461, 822, Jan. 28, 1861, Sept. 28, 1863, Pembina, S. S., 3351.) 20 wholly or partly made up into robes or other articles, as mfs. of fur, (435, S. S., 3351.) 30 calf, tanned, or tanned and dressed, (461.) 20 chamois skins, as " skins dressed and finished," + + +, (461.) 20 deer, raw, (719.) Free, dressed and finished, all -f -f -F, (461, S. S., 4882.) 20 dressed kid-, cut for gloves, (463, S. S., 3759.) 30 dried, all -h -t- +, including specimens of nat. hist. sp. impt., (788, 793, S. S., 3328.) Free, fish, (510.) Free, for morocco, tanned, but unfinished, (462.) 10 * It will be seen that this provision differs essentially from that for dutiable similitudes. This seems require that an article must have all the qualities above-mentioned, combined, in order to be entitled to fre entry ; that is to say, that it must not only be " similar in material and quality , and texture, and the use * which it may be applied, to some article on the/ree list ; " but also that in the manv/acture thereof no duti material shall have been used.— Editor. SCHEDULE OF DUTIES. 85 Per ct, Bkins {continued) : fur-, dressed,* (450, S, S., 1377, 1489, 1744, 3640.) 2C fur-, of all kinds, raw or undressed, (706, S, S., 238, 684, 1489, 4185.) Free, iur, pulled, (see, below, "Skins pulled.") goat-. Angora, raw, without the wool, and unmf., (719.) Free, other than Angora-, raw, with or without the hair on, (709.) Free, goat-skin rugs,t {see " Rugs.") gold-beaters', (710.) Free, goose, and swan, with feathers on, dressed, (461, S. S., 724.) same, feathers removed and only down left on the pelt, (450, 461, 822, S. S., 4974.) grebe, with feathers on, crude, (429 a., S. S., 3682.) in the hair, raw, {see " Hides.") japanned, patent, or enamelled, (461.) kangaroo-, dressed with fur on, (450, S. S., 3640.) same, tanned and dressed, but unfinished, (461, S. S., 3640.) kid, dressed and cut for gloves, (463, S. S., 3759.) lamb, whether Astrachan or Persian, dressed as tur, (450, S. S., 717, N. Y ) finished for use as rugs, (378 c.) leopard, dressed, (461.) raw, (719, 788.) Free, morocco, finished, (461.) or for morocco, tanned but unfinished, (462.) nutria, raw, (719, 788.) Free, partially tanned, + + -f, (460, S. S., 4802.) pickled, raw-, (788.) " Free, preserved, raw-, reported as "skins in the crust," or " alum-tanned," (788, S. S., 5222.) Free. " pulled," that is, of the hair which grows be- yond the fur, classified as furs on the skin undressed, under 706, (S. S., 238.) Free. raw-, or uncured, + + +, whether dry, green, salted, or pickled, (719 a., 788.) Free, sable fur, cleaned and tipped, or partly dyed, but pelts wholly undressed, (706, S. S., 1489.) Free, seal, as other fur skins. shark, (779.) Free. sheep or goats, with wool or hair on, finished, fit, and intended for immediate use as rugs, dutiable as rugs, (378 c, Sept. 16, 1865, and March 5, 1866, N. Y.) sheep, or sheep-pelts, closely shorn, raw, (719 a., or 788, S. S., 4069.) Free. for mf.. of morocco, (462, S.S.. 3671.) from Hawaiia, with W. on, W. dtbl., (S. S., 3414.) raw or unmfd., with the wool on. (see, above, " Skins, Alpaca," etc.) Perct Skins (continued) : with W.on, tanned or "tawed," and dressed, but for other uses than as mats or rugs, (460, 822. S. S., 2269, 2584.) 15 split cow-hide, tanned and embossed for the mf. of bags, satchels, etc., (460, S. S., 5635.) 15 swan, (see above, " Skins, goose," etc.) tanned, all -h + -f , (460.) 15 partially, + + +, (460, S. S., 596.) 15 upper-leather, dressed, calf-skin and all other kinds, (461.) 20 vicugna, with the wool on, same as Alpaca, (Jan. 31, 1859, Phila.; see above, " Skins, alpaca," etc.) white fox, undressed, (706, S. S., 437.) Free. Skirts and skirting, balmoral, and goods of like description, or used for like pps., wholly or ptly. of wool, wstd., or hair, made up or mfd. exc. knit goods, (366.) 40 cts. per lb. and 35 Skivers, as skins in the same condition. Slab iron, (see " Iron.") Slack coal, rule as to screens for, (S. S., 8952.) Slate chimney-pieces, mantels, pencils, slabs for tables, and all other mfs. of, except roofing slates, (131, S. S., 400.) 30 split in the quarry, not skipped or trimmed, nor fitted for use, (837 &., S. S., 400.) 20 same, if fitted and ready for use, (131, ibid.) 30 Slates, of slate, (131.) 30 for schools, etc., not free, (S. S., 3082.) patent iron, with mineral coating. (216, Jan. 9, 1860.) 45 porcelain, painted or decorated, for settings of jewelry, fancy boxes, and furniture, classi- fied as porcelain ware, (125, S. S., 618.) 60 plain, (126, S. S., 618.) 55 roofing,^ (132, May 23, 1866, Genl. Appr., Bait. ; also S. S., 574.) 25 Slaths, as pickets, (224, S. S., 2045.) 20 Sledges, blacksmiths', iron or steel, (165.) 2)4 cts. per lb. Sleeve buttons, ornamental, as jewelry, (459, S. S., 5315.) 25 other, (see " Buttons.") Sleighs, all, -f -f +, as carriages, (412, 822, S. S., 3872.) 35 of immigrants, (see " Immigrants.") Slipper carpeting, worsted, dtbl. as worsted mfs., under 363, (S. S., 2452.) cloths, according to material, patterns, embroidered, subject to same duty as like fabrics for other uses, (Nov. 1, 1867, N. Y. patterns, paper, engraved, and printed in colors, as printed matter, under 384, (S. S., 339. patterns, wool, (see " Woollens.") Slippers, same as Shoes. Smalts, (87, 822.) 25 * Fur skins, with trimming or pinking sewed on the tdges, to be made into sleigh-robes, or small dressed ^•kins or plates made into articles by sewing together parts thereof, to be used for lining various kinds of arments, or for making children's cloaks and sacks, were held dtbl. as mfs. of fur. (S. S., 2^31, 4201.) t Goat skins, cut in such forms that when attached they would constitute a rug, and the pieces forming each separate rug rolled by themselves, held to be dtbl. as rugs, under 378 c. (S. S., 2825, 3063.) Goat-skins, dressed and very loosely stitched together and called " robes," but not finished for such use, but susceptible of being taken apart and used as rugs; also goat-skins which had been once sewed together for use as rugs, and had been ripped up and shipped in pieces to evade the payment of rug-duty, were held dutiable as rugs under 378 c. (S. S., 3063, 5484.) Goat-skins sewed together in a permanent manner and too large for use as, or to be made into rugs, with- out great loss and expense, but fitted for use as carriage- or sleigh-robes, were held to be dutiable as mfs. of fur. (S. S., 1556, 33.51 , .3702.) X 1200 slates counted as 1000 under trade custom. (S. S., 2396.) S6 SCHEDULE OF DUTIES. Per ct. "Smelts," {see Fish.) Smokers' articles, to wit :* cigar cases, finished or unfinished, (476 a., S. S., 2667.) holders, (476 a.) *' special safety lights," 476 a., S. S., 1924.) lighters, mechanical, (476 a., S. S., 3067.) cigarette holders, (476 a.) papers, cut or prep, for use (476 a., S. S., 1732.) paper, in sheets and reams, (392, S, S., 1799.) cotton fuse, mfd. for and used by smokers, (476 a., S. S., 1778.) pipe-bowls, or pipe-heads of every description, including common clay, (176 a., S. S., 594.) canes containing pipes (476 a., S. S., 3692.) cases, pipe-stems, mountings, and all parts of pipes and pipe-fixtures, and all smokers' articles, (476 a.) the smne, if metals are comp. mat. ch. val. (476 a.) screws, bone, adapted also to other uses, as mfs. of bone + +, (399, S. S., 4925.) sockets, (476 a., S. S., 3376. pipes, clay, colored and varnished, with rub- ber bands at mouth-piece, (476 a., Oct. 19, 1864, N. Y.) clay, having a small piece of quill over the mouth-piece, or having a small turkey- bone-stem joined to the bowl by means of a quill, (476 a., S. S., 4174.) pipes, colored clay, (476 6., Oct. 19, 1864, N.Y.) meerschaum, wood, porcelain, lava, and all other tobacco smoking, excepting common, of clay, (476 a.) pipes, common of clay ,t (1386, S. S., 228, 594.) white clay, with India-rubber bands at tips, or otherwise advanced beyond the common clay, (1386, Oct, 19, 1864, N. Y., March 4, 1867, J. M. Z.) pouches, leather, (476 a.,S. S., 3695, 4383.) table, so-called, (230, S. S., 4559.) Smoking-opium, {see "Opium,"} Snails, (789.) Free. Snake-root, cr., (686.) Free. Snakes, living, not free, as specimens of nat. hist, under 793, but dtbl. under 252, (S. S., 3445.) 20 Per ct. Snuff, and snuff-flour, mfd. of tobacco, (250.) 50 cts. per lb., also internal revenue tax (861 and Pt. I., 2091.) 8 cts. per lb. Snuff-flour, unprepared, in whole or in part, (250.) 60 cts. per lb. Snuffers and trays, according to materials. Soap, all, hard and soft, + 4- +, including cr. palm-oil soap and " Softening," so-cailed, (8, S. S., 2434, 2920.) 20 Castile, (8, S. S., 1887.) 20 fancy, perfumed, and all descriptions of toilet, and shaving, (9.) 15 cts. per lb. Windsor, (9, S. S., 1860.) 15 cts. per lb. stocks, (712, 790.) Free. turpentine, rosin, or common, (8.) 20 wash-balls, (9.) 15 cts. per lb. pans, according to materials. Societies. Books, maps, and charts, not more than two copies in any one invoice,^ regalia,g gems, statues,! statuary, and specimens of sculpture, specially imported in good faith.1[ for the use of any society incorporated or es- tablished for philosophical, literary, or reli- gious purposes, or for the encouragement of the fine arts, (660, 771, S. S., 1206.) Free. importations by, for permanent exhibition, {see " Special importations.") importations by, for the erection of public mon- uments, (see " Special importations.") life-boats and life-saving apparatus, sp. imp. by societies for encouraging the saving of hu- man life, (731.) Free. philosophical and scientific apparatus, instru- ments, and preparations,** statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith,f for the use of any society or institution incorporated or estab- lished for religious, philosophical, educa- tional, scientific, or literary purposes, or en- couragement of the fine arts, and not in- tended for sale, (759.) Free. religious- paintings, statuary, fountains, and other works of art, imported expressly for presentation to, (819 b.) Free. * Certain eathenware match-safes not dtbl. as " smokers' articles," (S.S., 2395.) Nor wax-matches in small tin boxes, (S. S., 2289.) But mechanical cigar and pipe-lighters, and the materials or parts thereof, held to be dtbl. as "smokers' articles." (S. S., 3067.) t The Department, under the former law, decided that " the expression, ' pipes, clay, common or white,' covered all clay pipes which contain no other compound than clay, and are without any additional com- ponent after being cast. The phrase referred to includes those made of common pipe-clay, which are cast with ornaments of heads, animals, or other designs. The French clay seems to be the common pipe-clay of France, and to be included in the word clay used in the statute quoted." (S. S., 3722.) t By the words in 660, " two copies in any one invoice," is meant two copies of each publication contained therein, (S. S., 1206.) The term "books" includes pamphlets and tracts, (S. S., 2354.) Unbound plates of Audubon's Birds of America, imported for the " Public Library of Boston," and in- tended to be bound to match other volumes in the library, held to be free as unbound books under 660. (S. S., 2549.) Books for reading clubs included under 660 (S. S., 2611.) But not books for the order of" Knights of Malta," (S. S., 2818.) ? Silk scarfs. Intended to be made into ".iallices," or sack-cloths, for the use of a Hebrew congregation, not regalia in their incomplete state, (S. S., 2939.) Altar vases of decorated China are not regalia, (S. S., 2805. See also notes to 771.) II See 470 b.. and notes, and T. R„ p. 603, for legal definition of the term "statuary." See also title "Stat- ues." An image of plaster of Pans and other mineral substance, is not a statue or statuary within the meaning of the law, (S. S., 2805.) f This does not include like articles imported by other parties, and purchased from them while in bond, by or for colleges, schools, etc., (S. S,, 1712.) "** This includes samples of chemical and pharmaceutical preparations, imported for a college of phar- macy, (S. S., 2311.) Also, cauterizing irons and galvanic apparattis for medical dispensary, (S. S.. 2831.) But not photographs and lithographs for educational institutions, (S. S., 943, 2707.) SCHEDULE OF DUTIES. 87 Per ct. Socks, as stockings. Soda, acetate of, (92.) 25 and potassa, tartrate of, or rochelle salt, (29.) 3 cts. per lb. arseniate, (92.) 25 ash, (71, see kelp.) J4 ct. per lb. bicarbonate of, (73.) 1% ct. per lb. calcined-, or pearlash of soda, (73.) 1}4 ct. per lb. carbonate, (92.) 25 caustic, (74.) 1 ct. per lb. chlorate, (92, S. S., 4109.) 25 crystals, (72.) 1]4 ct. per lb. hydrate or caustic, (74.) 1 ct. per lb. hyposulphate of, (92.) 25 lye, (92.) 25 nitrate of, or cubic nitre, (630.) Free, phosphate of, (92.) 25 powders, (92.) 25 sal, (72.) ^ct.perlb. salicylate, other than proprietary, (93, S. S., 4109.) 25 proprietary, (99, S. S., 4809.) 60 salts of, + + +, (92.) 25 salts of, + + +, if med. prep., (93, S. S., 4109) 25 silicate of, (76.) }4 ct. per lb. stannate of, compounded of peroxyd of tin and caustic soda, peroxyd ch. val., (92, S. S., 1584.) 25 sulphate, known as salt-cake, cr. or refined, (75.) 20 super-carbonate, (73.) 1}4 ct. per lb. tartrate of potassa and soda, or rochelle salt, (29.) 3 cts. per lb. uranate of, (92.) 25 water, as artfl. min. water, (38, S. S., 3747, 5325.) 30 water glass, silicate of soda, (76, S. S., 4710.) li ct. per lb. Sodium, (metal), (791.) Free, salicylate of, (93, S. S., 3395.) 25 sulphite, (93.) 25 sulpho-carbonate, (92.) 25 tuugstate, pure, (92.) 25 Softening liquor, (837 &., S. S., 3750.) 20 Soft soap, + + +, (8.) 20 Solanine, (92.) 25 Sole-leather, Spanish or other, (460.) 15 Soles, cork, as mfs. of cork, (422.) 25 Soluble silicate. (89, S. S., 3644.) 25 Sounds, fish-, (575.) Free, cod-, salted in barrels, as fish -f + pickled in barrels, (279, 822, S. S., 1523.) 1 ct. per lb. " Sour crout," or sauer-kraut, (775.) Free. South American doubloon, value in Argentine is $15.70, (S. S., 3153.) Souvenirs, according to material or similitude. Soy, a sauce, (284.) 35 Spa, or spaw, mineral water, which see. Spades, iron or steel, (216.) 45 Spangles, gilt or plated, (210.) • 35 other metal, (216.) 45 Spanish brown, (87.) 25 flies, cantharides, cr., (636.) Free, grass for the mf. of paper, (691.) Free.' mackerel, {see " Thon marine.") Spar adamantine, as emery, (426, T. R., pp. 565, 586.) 1 ct. per lb. statuary and ornaments, (39-4.) 10 Per ct. Spars, wood, timber used for, (217.) 20 Spartateen coral, as other coral. Sparterie, for making or ornamenting hats, (792, S. S., 3199.) Free, for other purposes, (395, S. S., 3199.) 30 Special Impoetations, to wit : Academies, {see below, " Institutions," etc.) Agriculture, Department of, all plants, trees, shrubs, roots, seed-cane, and seeds, impt. by, (761.) Free. American artists, painting, statuary, fountains, and other works of art, the production of. But the fact of such production must be veri- fied by the certificate of a consul or minister of the U. S., endorsed upon the written de- claration of the artist, (819 a.) Free. Animals, sp. impt. for breeding pps., upon proof thereof, satisfactory to the Secretary of the Treasury and under regs. prescribed by him, (642 a., S. S., 2680, 5.^)56.) Free. Books, maps, and charts, not more than 2 copies in one invoice, sp. impt. in good faith for the use of any philosophical, literary, or religious society, or for encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning in the U.S., (660.) Free. Books, professional, of persons arriving in the U. S., (661, 815.) Free. Botanical Garden, U. S., all plants, trees, shrubs, roots, seed-cane, and seeds impt. by, (761.) Free. Cabinets, (sec below, "Specimens.") Department of Agriculture, {see above, " Agri- culture.") Educational institutions, etc., {see below, "In- stitutions," etc., and above, "Books.") Efiects, household,* books, libraries or parts of libraries, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale, (662, T. D., 46. 2724, 2768.) Free, personal and household, not merchandise, of, citizens of the U. S. dying abroad, (757.) Free, personal,* (not merchandise), including wearing apparel in actual use, professional books, implements, instruments, and tools of trade, occupation, or employment, of persons arriving in the U. S., but not to in- clude machinery or other articles impt. for use in any mfg. establishment, or for sale, (660, 815.) Free, tourists', {see S. S., 3673.) Embassies, foreign, exemption from duty is ac- corded by comity to all articles intended for the personal or family use of foreign ambassa- dors, ministers, or charges d'afi'aires to the U. S., but this is not extended to the importa- tions of secretaries of legations, attach<5s, or consuls, (July 11, 1866, H. F. S.) Exhibition, animals brought into the IT. S.tem- pm-arily, for a period not exceeding six months, for the purpose of exhibition or * Saddlery neither household nor personal effects, (S. S., 3321, 4145.) Paintings need not be portraits to be admissible as, (S. S., 4134.) 88 SCHEDULE OF DUTIES. Per ct. Exhibition (continued) : competition for prizes offered by an agricul- tural or racing association, a bond having been first given in accordance with the regulations, (641.) Free. all paintings, statuary, and photographic pictures impt. for exhibition by any associa- tion duly authorized under the laws of the U. S., or of any State, for the promotion and encouragement of science, art, or industry, and not intended for sale, entered under Treasury regulations, and bonds havinj^ been given for the payment of such duties as may be imposed by law on any of such importations as shall not be re-exported within six months, (832.) Free, all works of art, collections in illustration of the progress of the arts, science, or mfs., photographs, works in terra cotta, parian, pottery, or porcelain, and artistic copies of antiquities in metal or oCher materials, here- after impt. in good faith for permanent ex- hibition at a fixed place by any society or in- stitution established fo)' the encouragement of the arts or science, and not intended for sale, nor for any other purpose than is above ex- pressed, and entered under regulations, to- gether with all such articles impt. as afore- said, and in bond March 3, 1883, (833.) Free. provided, that the parties impt. articles as afore- said shall be required to give bonds, with suf- ficient sureties, under such rules and regs. as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to the pro- visions and intent above stated, (833.) See provisions for the entry, free of duty, under Treasury regulations of importations to the following special exhibitions and expositions, as indicated, to wit : exhibition of art and industry, to be held in Boston, in 1883. (Pt. I.. 2330.) exhibition of electrical apparatus, machin- ery, tools, and implements, and other ar- ticles used in scientific, mechanical, and manufacturing business and investiga- tions, to be held in Philadelphia, in 1883- 4. (Pt. I., 2354.) National mining and industrial exposition at Denver, in 1883. (Pt. I., 2366.) Southern exposition of the products of agri- culture, manufactures, and the fine arts, at Louisville in 1883. (Pt. I., 2367.) World's industrial and cotton centennial exposition, to be held in 1884. (Pt. I., . 2352.) Fine arts, promotion of, (see, below, " Institu- tions," etc.) Fish-oil, and fish of all kinds, the product of the sea-fisheries of Canada, Prince Edward's Island, New Foundland, and Labrador, by virtue of the Treaty of Washington. (855, Pt. I., 1806, S. S.; 1837, 1981.) Free. Per ct. Hawaiian Islands. Oil and bone, the produc- tion of American fisheries, shipped from these islands directly to ports of the United States, under the Hawaiian flag, exempt from discriminating duty of 10 per ct., under treaty of Dec. 20, 1849, {see Dec. 28, 1864, to Sec'y of State, and Dec. 31, 1864, U. S. Consul, Honolu- lu.) The following articles, being the growth and manufacture or produce of the Hawaiian Islands, to wit : arrowroot ; castor oil ; ba.- nanas; nuts; vegetables, dried and undried, preserved and unpreserved; hides and skins, undressed ; rice ; pulu ; seeds ; plants ; shrubs, ortrees ; muscovado, brown, and all other un- refined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as *' Sandwich Island sugar;" syrups of sugar- cane, melado, and molasses; tallow, (Pt. L, 2232, and 2371 to 2381, S. S., 2962.) Free. Hawaii, mfs. from, must be of native mat. to be free under treaty, (S. S., 4202.) Hawaiian sugar above No. 20, D. S., dtbl., (S.S., 3262.) wool skins, W. dtbl., (S. S., 3414.) Immigrants, teams of animals, including their harness and tackle, and the wagons, sleighs,* or other vehicles actually owned by persons emigrating from foreign countries to the U. S., with their families, and m actual use for the purpose of such emigration, under Treasury regs., (642 b., S. S., 1929, 2056, 2388, 2403, 2439, 2823, 3143, 4136, and 4249.) Free. Indian goods. No duty shall be levied or col- lected on the importation of peltries brought into the Territories of the United States by Indians, nor on the proper goods and effects, of whatever nature, of Indians passing or re- passing the boundary-line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemption from duty aforesaid, (836.) Free. Institutions and societies, books, maps, and charts for, {see, above, " Books," etc., second paragraph.) philosophical and scientific apparatus, instru- ments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith for the use of any so- ciety or institution incorporated or estab- lished for religious, philosophical, educa- tional, scientific, or literary purposes, or en- couragement of the fine arts, and not intended for sale, (759.) Free, regalia and gems, statues, statuary and speci- mens of sculpture, where specially imported in good faith for the use of any society incor- porated or established for philosophical, lite- rary, or religious purposes, or for the encour- agement of the fine arts, or for the use or by order of any college, academy, school, semi- * Sleighs of immigrants may be legally admitted to free entry, provided they were actually owned by them at the time they quitted a foreign country, and provided they brought them to this country with the intention of continuing to use them here, (S. S., 3715.) SCHEDULE OF DUTIES. 89 Per ct. Institutions, etc. (continued) : nary of learning, or public library in the United Stales, (771,) Free. Libraries, public, (see last item above.) Library of Congres >, (see "United States," below.) Life-boats and iife-saving apparatus, sp. impt. by societies incorporated oi established to en- courge the saving of human life, (731.) Free. Machinery. Machinery for repair may be im- ported into the United States without pay- ment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said ma- chinery shall have been repaired, and the Secretary of the Treasury is authorized and directed to prescribe such rules and regula- tions as may be necessary to protect the reve- nue against fraud, and secure the identity and character rf all such importations when again withdrpwn and exported, restricting and limiting ihe export and withdrawal to the same port of entry where Imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation, (831.) Free. Maine. The produce of the forests of the State of Maine upon the Saint John River and its tri- butaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribe, (829.) Free, the produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, uv ned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being unmanu- factured in whole or in part, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of duty, under such regulations a-^ the Secretary of the Treasury shall, from time to time, prescribe, (830.) Free. Mint, U. S., (see " United States Mint" below) Presentation. Paintings, statuary, fountains, and other works of art, impt. expressly for presentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society, (819 b.) Free. Public monuments, all works of art, collections in illustration of the progress of the arts, sci- ence, or mfs., photographs, works in terra cotta, parian, pottery, or porcelain, and artis- tic copies of antiquities in metal or other ma- terials, and like articles, impt. in good faith by any society or association for the purpose of erecting a public monument, and not for sale, and entered under regs., (833.) Free. provided, That the parties who impt. articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regs. as the Secretary of the Treasury may prescribe, for the payment of lawful duties Per ct. Public monuments (corJinned) : which may accrue should any of the articles aforesaid be sold, transferred, or used con- trary to the provisions and intent above stated, (833.) Ship materials, all bars, iron or steel, bolts, iron or steel, composition metal, copper, hemp, lumber, manila, nails, iron or steel, rods, iron or steel, spikes, iron or steel, timber, and wire-rope, which may be necessary for the construction and equipment of vessels built in the U. S. for foreign account and ownership or for the purpose of being employed in the foreign trade, including the trade between the At- lantic and Pacific ports of the U. S., after the passage of this act, may be imported in bond under such regulatiOhs as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purpose, no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the U. S. more than two months in any one year, except upon the payment to the U. S. of the duties on which a rebate is herein allowed, (834.) Free. provided, That vessels built in the U. S. for foreign account and ownership shall not be allowed to engage in the coastwise trade of the U. S., (834 b.) all articles of foreign production needed for the repair of American vessels engaged ex- clusively in foreign trade may be with- drawn from bonded warehouses free of duty under such regs. as the Secretary of the Treasury may prescribe, (835.) Free. Societies, (see above, "Institutions" and "Books.") Specimens of natural history, mineralogy, and botany, when impt. for cabinets, or as ob- jects of taste or science, and not for sale, (793.) Free. of natural history, microscopic, on glass, (793, S. S., 3958.) Free. United States, all articles impt. for, the duty on which shall not have been included in the price, (645.) Free. United States, books, maps, and charts, impt. by authority, or for the use of the U. S., or for the use of the library of Congress, the duty on which shall not have been included in the contract or price paid, (659.) Free. United States mint, copper impt. for, (681.) Free. U. S. botanical garden, (see above, "Botanical," etc.) Wrecks, whenever any vessel laden with mer- chandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the U.S., and within its limits, for the period of two 90 SCHEDULE OF DUTIES. Per ct. Wrecks (continued) '. years, and is abandoned by the owner there- of, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised, free from the payment of any duty thereupon and without being obliged to enter the same at the custom house, but under such regs. as the Secretary of the Treasury may prescribe, (828.) Free. Spectacle cases, according lo material, glasses, mfd., (143.) 45 pebbles, Brazil, (665.) Free, rough, (665.) Free. Spectacles, gilt or plated metal frames ch. val., (210.) 35 in other metal frames, (216.) 45 all others, according to material of ch. val., (823.) Spelter, in blocks or pigs, (193 a.) 1}4 ct. per lb. in sheets, (193 b.) 23^ cts. per lb. mfs. of, (216.) 45 Spermaceti oil, (92.) 25 Spices, all + -i- +, ground or powdered, (96.) 5 cts. per lb. edible, all + + +, unground, (825.) Free, med. non-edible, cr., (636.) Free. not cr., .(94.) 10 unground, the following, viz. : cassia, cassia buds, and cassia vera, (524.) Free. cinnamon, and chips of, (526.) Free. cloves and clove stems, (527.) Free. ginger-root, (536.) Free. mace, (546.) Free. nutmegs, (551.) Free. pepper of all kinds, (584.) Free. pimento, (585.) Free. Spiegeleisen, (145.) A of a ct. per lb. Spike-lavender oil, (560.) Free. Spikes, brass or composition, (216.) 45 copper, or copper ch. val., (216.) 45 iron or steel, cut, (158.) 1% ct. per lb. wrought, (162.) 2 cts. per lb. Spiles for wharves, round and unmfd., (734.) Free. other than above, (217.) 20 Spiral springs, {see below, " Springs.") Spirits, ammonia (118.) 50 cts. per lb. aromatic, (118.) 50 cts. per lb. distilled, and spirituous beverages and liquors, {see " Liquors.") distilled, containing 50 per ct. of anhydrous al- cohol, (101.) U per gal. lac, (542.) Free, lavender, (118.) 50 cts. per lb. med. preps, known as, + -}- -f, (118.) 50 cts. per lb. Spirits, of muriatic ether, (118.) of nitric ether, (110.) of nutmegs, (118.) of rosemary, (118.) of turpentine, (86.) proprietary preps., (99.) Spirit varnishes, (119.) Per ct. 50 cts. per lb. 30 cts. per lb. 50 cts. per lb. 50 cts. per lb. 20 cts. per gal. $1.32 per gal. and Splice bars, or fish-plates, railway-, iron or steel, (160.) 114 ct. per lb. Split peas, (837 6., S. S., 652.) Spokes for wheels, wood, mfd., (233, T. R., p. 592.) same, rough-hewn, or sawed only, (222.) Spokeshaves, (216.) Sponges, (10.) Spool-thread, {see " Cottons.") Spools, wooden, (233.) Spoons, bone, horn, or ivory, (399.) britannia, gilt or plated, (210.) metal, other than above, (216.) wooden, (233.) Spot nets, silk, (383.) Sprats in oil, as sardines, (S. S., 2136.) Sprigs, iron or steel, cut, not exceeding 16 oz. to the M. (159.) 23^ cts. per M. exceeding 16 oz. to the M., (159.) 3 cts. per lb. other than above, (216.) Springs for wigs, steel, (216.) iron wire spiral, furniture, (216.) Spring-steel, as steel sheets. Spunk, (794.) Free. Spun silk, (381.) Spurs, saddlery-, (415, April 12, 1871.) Spurs and stilts used in the mf. of earthen, stone and crockery-ware, (795.) Free, other, mfd. of clay, (127, S. S., 186.) Spyglasses, ships', {see " Ships' spyglasses.") other, according to material of ch. val., (823.) Squares, bone, horn, or ivory, (399.) gilt, or plated metal, (210.) of other metals, (216.) wood. (233.) Squills, or scilla, crude, (636.) Free. Squirrel plates, skins dressed and joined to form large pieces, (435, S. S., 4201.) tails, dyed or dressed, as dressed furs on the skin, (450.) Stained glass, (143.) ware, (135.) Stair-rods and eyes, of gilt or plated metal, (210.) of other metals, (216.) Stamping of domestic cigars, re-imported, {see S. S., 5055.) Stannate of soda, (92.) Starch, burnt, or gum substitute, (19.) 1 ct. per lb. potato or corn,* (269.) 2 cts. per lb. rice, or any other, (269.) 2)^ cts. per lb. Stars, metal, (427.) Statuary, alabaster or spar, (394.) t all + -f, (470 a., S. S., 372, 587.) 55 25 * " Corn starch residuum," so-called, a coarse meal obtained from Indian corn in manufacturing starch, dtbl. as corn meal under 265 and 822, (S. S., 2700.) t " The term ' statuary,' as used in the law, is understood to be confined in its application to ' figures rep- senting living or deceased creatures, of whatever species, real or imaginary, in full relievo, insulated in every part,' and which may be formed of marble, plaster, bronze, galvanized zinc, or other material appropriate to the composition of an ' object of taste.' Sculptures of figures, in mezzo-relievo, cannot, therefore, consist- ently with the construction of the law given by the Department, be admitted " as statuary. (Treas. Reg. of 1857, p. 603.) See further definitions of, (S. S., 4416.) Marble rustic cross not classifiable as statuary, (S. S., 4240.) The component material of which the figures are made does not control the question whether they are .statuary or not, but may extend to wooden figures, (S. S., 5604.) (See S. S., 5155, as to the evidence to be required by the appraiser as to statuary. SCHEDULE OF DUTIES. 91 Per ct. Statuary {continued) : statuary, fountains, paintings, and other works of art, the production of American artists, but the fact of such production must be verified by the certflcate of a consul or minister of the United States, indorsed upon the written de- claration of the artist, (819 a., April 30, 1858, Baltimore, S. S., 372, 687, 693.) Free, but the term " statuary," as used in the laws now in force, imposing duties on foreign im- portations, shall be understood to include professional productions of a statuary or of a sculptor only,* (470 h.) imported expressly for presentation to national institutions, or to any State, or to any muni- cipal corporation, or religious corporation or society, (819 h.) Free, specially impt., [see " Special importations.") cast in molds made by sculptor of original, (470 a., S. S., 3926.) 30 of bronze, by American artists, when free, (S. S., 8152.) {see the same, and S. S., 4403, as to copies.) if not works of art, by professional artists, dtbl. according to material. Statues, {see " Statuary " and " Special importa- tions.") Statue, sandstone, cut by professional sculptor, (470 a., S. S., 3968.) 30 Statuettes, + + +, works of art, the original con- ception and production of sculptoi-s, dtbl. as statuary, under 470 a. 30 china, porcelain, parian, bisque, earthen, stone, or crockery ware, painted, printed, gilded, or otherwise decorated or ornamented in any manner, (125.) 60 same, plain white, if not works of art, by profes- sional sculptors, but only copies or re-produc- tions by artisans, (126.) 55 not works of art, + + +, according to material. Statutes, construction of by Departm't, (T.D.,15.) Stave-bolts, including heading-bolts, (781.) Free. Stavesacre, crude, (636.) Free. not crude, (91.) 10 Staves of wood, of all kinds, (223, S» S , 3694, 4680.) 10 Stays, boiler-, steel or wrought-iron, (169.) 3 cts. per lb. Steam-dredge, (S. S., 1380, T. D., 19.) engines, (216.) 45 iron for, {see " Iron.") flues, pipes, and tubes, steel or wrought-iron, (169 ) 3 cts. per lb. Steamers, small iron, impt. as cargo, (216, S. S,, 469.) 45 Stearine, (837 &., S. S., 5049, 5091.) 20 residuum, also known as " hard-pitch," " candle tar," "candle residuum," and "colopony," (837 6, S. S., 5049.) 20 when fit only for soapstock, (790.) Free. Per ct. Steel— all -I- -t- -t-, (183 a.) 45 Provided, that all metal produced from Iron or its ores, which is cast and malleable, of what- ever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or con- verted, cast, or made from iron or its ores by the crucible, Bessemer, pneumatic, Thomas- Gilchrist, basic, Siemens-Martin, or open- hearth process, or by the equivalent of either, or by the combination of two or more of the processes, or their equivalents, or by any fu- sion or other process which produces from iron or its ores a metal either granular or fi- brous in structure, which is cast and malle- able, excepting what is known as malleable iron castings, shall be classed and denomi- nated as steel, (183 6.) no description of iron or steel, nor any manu- facture of, nor any partly mfd. article of, is entitled to any allowance or reduction of du- ties for partial loss or damage in consequence of rust or of discoloration, (184.) ALL SPECIFIED FOKMS Off, 1. General, to wit: alloys, used as substitutes for steel tools, axe-shaped, (S. S., 1486, see proviso below.) bands, of all gauges and widths, bars, {see proviso below,) and excepting axle-bars, angle-, or bent-, (S. S., 5121; see proviso below,) bevelled, {see proviso below,) tapered, {see proviso below,) with raised borders, (S.S., 4906.) billets, blanks, die-, pressed, sheared, or stamped, of sheet or plate steel, or combination of iron and steel, punched or not, other than those for railway tires and wheels, and other than axle-blanks, blocks, die-, blooms, other than for railway tires or wheels, by whatever process made, castings, all descriptions and shapes of, whether dry sand-molded, iron-molded, or loam -molded, clock-springs, in sheets, (S. S., 52.53.) cogged ingots, by whatever process made, other than those for railway tires and wheels, connecting-rods, {see proviso below,) crank-pins, shafts, die-blanks, blocks, gun-molds, not in bars, hammer-molds, or swaged steel. * " The term * statuary,' as used in the law, is understood to be confined in its application to • figures rep- resenting living or deceased creatures, of whatever species, real or imaginary, wi /w/Z relievo, insulated in every part,' and which may be formed of marble, plaster, bronze, galvanized zinc, or other material appro- priate to the compo>>ition of an ' object of taste.' Sculptures of figures, in mezzo- relievo, cannot, therefore, consistently with the construction of the law given by the Department, be admitted " as statuary. (Treas. Reg. of 1S.J7, p. 603.) See further definitions of, (S. S., 4416.) Marble rustic cross not classifiable as statuary, (S. S., 4240.) The component material of which the figures are made does not control the question whether they are statuary or nut, but may extend to wooden figure3,(S. S., 5604.) See S. S., 5155, as to the evidence to be required by the appraiser as to statuary. 92 SCHEDULE OF DUTIES. Per ct. Steel hoops, of all gauges and widths, ingots and cogged ingots, other than for railway tires and wheels, by whatever process made, pins, crank-, and wrist-, piston-rods, (see proviso below,) plate-steel, pressed, sheared, or stamped shapes, or blanks of, + -f +, plates, of all thicknesses and widths, {see proviso below,) propeller shafts, (S. S., 4683, see proviso be- low,) rods, connecting- and piston-, {see proviso below,) shafts, steamer, crank, and other, shapes, pressed, sheared, or stamped, of sheet-, or plate-steel, or combination of steel and iron, punched or not, {see proviso below,) sheet- or plate-, pressed, sheared, or stamp- ed shapes or blanks of, -H + -f, punched or not, {see proviso below,) sheets, of all gauges and widths, (S, S., 4662; see proviso below,) slabs, by whatever process made, steamer-shafts, strips, of all gauges and widths, (see proviso below,) substitutes for steel tools, alloys used as, sw aged-steel, or hammer molds, tapered bars, (see proviso below,) tools, alloys used as substitutes for, wire-blooms, (S. S., 4999.) wrist-pins, all the above classes of steel, -f + +, (177, a. and h.) val. not over 4 cts. per lb. 45 val. above 4 and not above 7 cts. 2 cts. per lb. val. above 7 and not above 10 cts. 2% cts. per lb. val. above 10 cts. 3^ cts. per lb. provided, That on all iron or steel bars, rods, strips, or steel sheets, of whatever shape, and on all iron or steel hars of irregular shape or section, cold-rolled, cold-hammered, or polished in anyway in addition to the ordinary process of hot-rolling or hammering, there shall be paid in addition to the rates provided on the same classes of iron and steel not so cold-rolled, cold-hammered, or polished, (177 c.) 14 of a ct. per lb. in addition, aggregating as follows, to wit, (177 6. and c.) : val. not above 4 cts. per lb. }4of& ct. per lb, and 45 val. above 4 and not above 7 cts. 2}4, cts. per lb. val. above 7 and not over 10 cts. 3 cts. per lb. val. above 10 cts. 3\i cts. per lb. and on steel circular saw-plates there shall be paid 1 ct. per lb. in addition to the above rate, (177 d.) making the total duty thereon as follows, to wit : circular-saw plates, (177 6. and d.) val. not above 4 cts. per lb. 1 ct. per lb. and 45 val. above 4 and not above 7 cts. 3 cts. per lb. Per ct. Steel, circular saw-plates {continued ; val. above 7 and not above 10 cts. 3% cts. per lb. val. above 10 cts. 4% cts. per lb. axle-bars, (166.) 23^ cts. per lb. blanks, (166.) 2}^ cts. per lb. axles, forgings for, without reference to the stage or state of mf , 166.) 23^ cts. per lb. corrugated or crimped sheet steel, (153 6.) 1 *a ct. per lb. flat, with longitudinal ribs for the mf of fenc- ings, (180 b.) ^a of a ct. per lb. forgings, -f -1- -}-, of whatever shape, or in what- ever stage of mf., (167.) 2]4 cts. per lb. plates, galvanized or coated with zinc or spelter or other metals, or any alloy thereof, ex- cepting what are known commercially as tin-plates, terne-plates, and taggers'-tin, pay in addition to the duty on like plates, not galvanized or coated, (151 c.) % of a ct. per lb. in addition, coated with tin or lead, or with a mixture of which these metals are a component part, by the dipping or any other process, and commercially known as tin-plates, terne- plates, and taggers'-tin, (153 a.) 1 ct. per lb. rail-ends, (183 a., S. S., 3914, 4896.) 45 scrap-, but nothing deemed scrap-steel, except waste or refuse steel, that has been in actual use, and is fit only to be re-mfd., (145.) ^js of a ct. per lb. sheet-, polished, planished, or glanced, by what- ever name designated, (152 a.) 2]/^ cts. per lb. wire-rods, rivet, screw, nail, or fence, round, in coils and loops, not lighter than No. 5, wire- gauge, valued at not over 3>^ cts. per lb., (180 a.) r%ofact. perlb. flat, with longitudinal ribs for the mf of fenc- ing, (180 b., S. S., 4175.) 1% of ct. per lb. wire, (see " Wire.") Railway and Ship-steel, to wit : forgings of, for vessels, steam-engines, and locomotives, or parts thereof, weighing each 25 lbs. or more, (163.) 2 cts. per lb. rails, flat, punched, (149.) i% of a ct. per lb. tee (T.) weighing not over 25 lbs. to the yd,, (149.) 1*0 of a ct. per yd. railway bars, wholly or partly of, weighing over 25 lbs. to the yd,, (147.) $17 per ton. fish-plates, (160.) lli ct. per lb. splice-bars, (160.) V4 ct. per lb. tires, locomotive, car, and other, or parts thereof, wholly or partly mfd., (179 a.) 2}/^ cts. per lb. wheels and tires, ingots, cogged ingots, blooms, or blanks for, without regard to the degree of mf , (179 b.) 2 cts. per lb. and steel-tired wheels, for railway pur- poses, whether wholly or ptly. finished, (179 a.) 'lYi cts. per lb. Structural Steel, to wit: angles, beams, building forms, bulb-beams, car-truck channels, channels, columns, and parts and sections of, SCHEDULE OF DUTIES. 93 60 30 Perct Steel {continued) : Structural Steel, to vM: deck-beams, girders, joists, posts, and parts or sections of, TT columns and posts, TT steel, and all other structural shapes of steel, (178.) 1% ct. per lb. Steel, Manufactures op, to wit : anvils, part steel, (163.) 2 cts. per lb. axes, (216.) 4 axle bars and blanks, (166.) 2M cts. per lb. axles, and parts thereof, (166.) 2)/^ cts. per lb. forgings for, without reference to the stage or state of mf., (166.) 2]^ cts. per lb. beads and bead-trimmings of, (396, S. S., 2994.) "Bessemer sheet-iron," so-called, as steel in sheets, (S. S., 327.) blacksmiths' hammers and sledges, (165.) 2J4 cts. per lb. boiler-tubes, flues, or stays, wrought, (169.) 3 cts. per lb. bolt-blanks, (164.) 2^ cts. per lb. bolts, with or without threads or nuts, (164.) 2H cts. per lb. brads, not exceeding 16 oz. to the M., (159.) 2\4 cts. per M. exceeding 16 oz. to the M., (159.) 3 cts per lb. buttons, (407.) chain or chains, of all kinds, of steel not less than % of an inch in diameter, (171.) 1% ct. per lb. of less than %and not less than % of an inch. 2 cts. per lb. of less than % of an inch. 2li cts. per lb, cotton ties, not thinner than No. 20 w. g., (155.) crowbars. (165.) 2\^ cts. per lb. cutlery, -{- + +, (197.) files, file-blanks, floats, and rasps, of all cuts and kinds, (176.) not over 4 inches long. 35 cts. per doz. over 4 inches and under 9 inches long. 75 cts. per doz. 9 inches long and under 14 inches long. $1.50 per doz. 14 inches long and over. $2.50 per doz. fish-plates, (160.) V/i ct. per lb. floats, {see, above, " Steel files," etc.) flues, boiler-, wrought, (169.) 3 cts. per lb. foils, and foil-blades, (207 6.) forgings of. for axles, without reference to the stage or state of mf , (166.) 2\^ cts. per lb. -f + +, of whatever shape, or in whatever stage of mf., (167.) 2)4 cts. per lb. for vessels, steam-engines and locomotives, op parts thereof, weighing each 25 lbs. or more, (163.) 2 cts. per lb. forks, table-, (197.) hammers, blacksmiths', (165.) 2^ cts. per lb. all others than blacksmiths', (216.) hinges, finished and hinge-blanks, (164.) 2'% cts. per lb. hoops for baling pps., not thinner than No. 20, w. g., (155.) jewelry, (459.) knife-blades, for pocket-knives, (216, S. S., 1363.) 35 35 45 Per ct. Steel (continued) : knives, table-, (197.) 35 other, {see " Knives.") manufactures, articles or wares, -h + -f-, wholly or partly of, whether wholly or partly mfd., (216.) 45 nails, cut, (158.) V/i ct. per lb. hob-, wrought, (168.) 4 cts. per lb. horse-shoe, (168.) 4 cts. per lb. wire, (168.) 4 cts. per lb. wrought, + + +, (168.) 4 cts. per lb. nuts, wrought, (162.) 2 cts. per lb. as parts of, and with bolts, (164.) 2^ cts. per lb. pipes, or tubes, wrought, other than boiler-, (170.) 2J^ cts. per lb. plates, engraved, (199.) 25 railway wheels, etc., {see, above, "Steel rail- way," etc.) rasps, {see, above, " Steel files," etc.) rivets, (164.) 2% cts. per lb. saw-plates, circular, of steel, (177 h. and c.) if valued 4 cts. or less per lb. 1 ct. per lb. and 45 if valued above 4, and not above 7 cts. 3 cts. per lb. if valued above 7, and not above 10 cts. 3% cts. per lb. if valued above 10 cts. M cts. per. lb. all + -f -f, (175.) 40 back-, (175.) 40 circular, (174, March, 1871, N. Y.) 30 cross-cut, (172.) 8 cts. per lin. ft. drag-, not over 9 inclies wide, (173.) 10 cts. per lin. ft. over 9 Inches wide, (173.) 15 cts. per lin. ft. hand-, (175.) 40 mill- and pit-, not over 9 inches wide, (173.) 10 cts. per lin. ft. over 9 inches wide, (173.) 15 cts. per lin. ft. screws, commonly called wood-screws, (181.) 2 inches and over long. 6 cts. per lb. 1 inch and under 2 inches long. 8 cts. per lb. over % inch and under 1 inch long. 10 cts. per lb. not over ]4 inch long. 12 cts. per lb. all other, as mfs. of steel -f -f -f , (216.) 45 shoes, horse-, mule-, and ox-, (162.) 2 cts. per lb. shovels, (216.) 45 skates, (216.) 45 sledges, blacksmiths', (165.) 2}i cts. per lb. other than blacksmiths', (216.) 45 spikes, cut-, (158.) V4 ct. per lb. wrought, (162.) 2 cts. per lb. splice-bars, railway, (160.) IK ct. per lb. sprigs cut, (159.) not exceeding 16 oz. to the M. 2\^ cts. per M. exceeding 16 oz. to the M. 3 cts. per lb. squares, (216.) 45 stays, boiler-, wrought, (169.) 3 cts. per lb. swords and sword-blades, (207 6.) 35 tacks, cut, (159.) not exceeding 16 oz. to the M. 2]/i cts. per M. exceeding 16 oz, to the M. 3 cts. per lb. track-tools, (165.) 2H cts. per lb. tubes, boiler-, wrought, (169.) 3 cts. per lb. other than boiler, wrought, (170.) 2% cts. per lb. washers, wrought, (162.) 2 cts. per lb. wedges, (165.) 2}^ cts. per lb. 94 SCHEDULE OF DUTIES. Per ct. Steel wire, {see " Wire.") zithers, unstrung, (469, S. S., 4361, 4367.) 25 Steel-yards, (216.) 45 Steels, for sharpening knives, (197, S. S., 5413.) 35 Stems of plants, etc., med. and not edible, crude and + + +, (636.) Free, not crude, (94.) 10 Stereoscopes, glass ch. val., (143.) 45 Stereoscopic views, printed or photographed, (384, S. S., 3211, 5574.) 25 painted on glass, if works of art, (370, S. S., 3142.) 30 same, not ranking as works of art, (143, S. S., 4695.) 45 Stereotype plates, (199.) 25 broken, dtbl. as type-metal under 213, (S. S., 1559.) 20 Stick-lac, (541.) Free. Sticks, bamboo reeds, no further mfd. than cut into suitable lengths for walking-sticks or canes, or for sticks for umbrellas, parasols, or sun-shades, (646.) Free, crude, to wit : all partridge, hairwood, pimento, orange, myrtle, and all other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or walking-canes, (812.) Free, for umbrellas, parasols, or sun-shades, finished or not, + -f +, (492.) . 30 for walking, finished, (409.) 35 same, partially mfd., but unfinished, (409.) 20 same, with pipe-bowl attached, (476 a., S. S,, 3692.) 70 Stilettos, (197.') 35 Stilts, used in the mf. of earthen, stone, and crockery ware, (795.) Free. Stirrups, saddlery, (415.) 35 Stockings, hose and half-hose, cotton, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, wholly of cotton, or cotton ch. val., and no part wool, wstd., or hair, (323, 824.) 40 the same, and all other goods, all cotton, made on knitting machines or frames, and + +, (322.) 35 linen and thread, (336.) 40 emb., + + +, (o37.) 30 silk, (383.) 50 knit of wool, wstd., or hair, wholly or in part, as knit-goods under 363, {see " Knit goods.") other wholly or ptly. of wool, wstd., or hair, (366.) 40 cts. per lb. and 35 Stock locks, metal, (216.) 45 Stoles, emb., silk and metal, S. ch. val., (383, S. S., 2851.) 50 Stomach-pumps, according to material. Stone ballast, not merchantable, if landed, (1816, S. S., 374, 1424, 1542.) • 10 Stone bottles, containing spirituous liquors or sparkling wines, (310, S. S., 5053 ) Sets. each. Stone-head nails, (127, May 28, 1866, R. & Co.) 55 clay-, (215. S. S.. 1055.) 20 ink bottles, glazed, (1 26, March 16, 1866, Boston.) 55 Per ct. Free. 10 Stones, ayrstones, (720, 765.) Bristol, (837 a.) buhr, {see "Buhrstones.") color-, or mullers, (837 &., S. S., 5048.) 20 cornelian, unmfd., (480.) lo curling-, or quoits, (685.) Free, filtering, («37 b.) 20 filtering, unmfd., (837 a.) lo for ballast, {see above, " Stone bf Alast.") freestone, granite, sandstone, and all other building and monumental, unmfd. or un- dressed, except marble, (487 a., S. S., 2840, 5452.) $1 per ton. sam,e, hewn, dressed, or polished, (487 b.) 20 grind-, finished or unfinished, (438.) $1.75 per ton. lime-, rough, for burning into lime, as cr. min., (215, May 8, 1866, Detroit ; but see S. S., 289).) 20 lime and sand, used for sinking cribs for piers, (837 a., S. S., 35.) 10 lithographic, not engraved, (732.) Free. old engraved, not free, (S. S., 1925.) load-, (733.) Free. mill, {see " Buhrstones.") oil-, as " Hones," (720.) Free, paving-, unmfd. and undressed, except marble, (487 a.)* U per ton. sam£, hewn, dressed, or polished, (487 b.)* 20 split in slabs, rough, and sawed square, etc., (487 a.,* S. S., 4178.) $1 per ton. polishing, (765.) Free, precious, of all kinds, unset, (480.) 10 pumice, (767.) Free, rag, (837 a.) ^ 10 rotten. (773.) Free, touch-, (837 6.) 20 whet-, (720.) Free. Stoneware, {see " Earthenware," etc.) resembling parian, (126, S. S., 3819.) 65 Storax or styrax, med. balsam, (588.) Free. Stoves and stove plates,cast-iron,(157.)li<^ct.per lb. of sheet and cast iron, sheet ch. val., (216, S. S., 3587.) 45 Strait's oil, (92.) 25 Straw, flax-, (327.) ^ per ton. unmfd., (796.) Free, baskets, (395.) 30 baskets, lined and ornamented with wool or wstd., dtbl. under 362 or 363 respectively as mfs. + + of W. or wstd., (S. S., 3419.) braids and trimmings, for bonnets, hats, and hoods, (448.) 20 hats, bonnets, or hoods, (400.) 30 knives, (216.) 45 mfs. of, + -f +, (395.) 30 t^^isted, for forming braids, etc., (837 6., Tr, Reg., p. 586.) 20 Straws, for juleps and other drinks, (837 6., July 16, 1876, N. Y.) 20 Strings, of gut, for musical insts., (671.) Free. same, for other pps., (488, S. S., 2637.) 25 of metal and other materials, for musical insts., met. ch. val., (469, S. S., 4453.) 25 same, S. ch. val., (469, Ibid.) 25 * This seems to me to be the proper classification under the changed phraseology of the new law, (487), which seems to be sufficiently comprehensive to cover all kinds of stone, except marble and the mere rub- ble or refuse of the quarries. SCHEDULE OF DUTIES. 95 Ktrontia, acetate of, (92.) carbonate of, (92.) mineral carbonate of, (631.) muriate of, (92.) nitrate of, (92.) oxalate of, (92.) Per ct. 26 25 Free. 25 25 25 oxide of, or protoxide of strontia, (631.) Free. Strontianite, (631.) Free. Strontium, (215.) 20 Strychnia, or strychnine, in crystals or pulv., (30.) 50 cts. per oz. acetate of, (30.) 50 cts. per oz. bromide of, (30.) 50 cts. per oz. citrate of, (30.) 50 cts. per oz. with iron, (93.) 25 muriate of, (30.) 50 cts. per oz. nitrate of, (30.) 50 cts. per oz. phosphate of, (30.) 50 cts. per oz. sulphate of, in crystals or pulv., (30.) 50 cts. per oz. valerianate of, (30.) 50 cts. per oz. all other salts of, (30.) 50 cts. per oz. Studs, gold, without settings, (459.) 25 others, without settings, if jewelry, real or mock, (459, S. S., 5315.) 25 if not jewelry, dtbl. according to material, set with pearls or precious stones, or imitations thereof, (459, Tr. Reg., p. 587, S. S., 5315.) 25 Stummels, short pipes, (476 a., S. S., 4925.) 70 Stump joints, iron or steel, (216.) 45 Styptic cottons, (93, S. S., 4987.) 25 Styrax, (^88.) Free. Subacetate of copper, (6^5.) Free. Substances expressly used for manure, (505.) Free, mineral, in a cr. state, + + +, (215.) 20 vegetable, for beds and mattresses, (744.) Free, fibrous, + + +, (333 b.) 815 per ton. Succinic acid, (594.) Free. Succory root, as chicory, (288.) 2 cts. per lb. Sugar beet, seed, (778.) Free, box shooks, (231.) 30 candy, not colored, (242.) 5 cts. per lb. and all other confectionery, + + +, made wholly or in part of sugar, val. at not over 30 cts. per lb., (243.) 10 cts. per lb. same, val. above 30 cts. per lb., or when sold by the box, package, or otherwise than by the lb., (244.) 50 cane, (286 or 837 a., S. S., 1720, 2022.) 10 cane juice sirup, {see "Sugar, sirup of.") cane slips, (760.) Free, grape-, or glucose, (21.) 20 of milk, (797.) Free, or acetate of lead, the same article, (T. R., p. 553, S. S., 411,) dtbl. as follows: brown, (53.) 4 cts. per lb. white, (54.) 6 cts. per lb. Sugars, all not above No. 13 Dutch standard in color, and all Perct. Sugars, concentrated melada, concentrated molasses, concrete, melada,* sirup of beet juice, sirup of cane juice, and tank-bottoms, testing by th« polariscope not above 75 de- grees, (235-6.) 1 iVo ct. per lb. and for every additional degree or fraction thereof shown by the polariscopic test, (236.) igg of a ct. per lb. in add. all above No. 13 Dutch standard in color are classified by said .standard and pay duty as follows, to wit (237.): all above No. 13, and not above No. 16, (238.) 2i^s«aCts. per lb. all above No. 16, and not above No. 20, (239.) 3 Cts. per lb. all above No. 20, (240.) S^^^'a cts. per lb. tinctured, colored, or in any way adulter- ated after being refined, val. not over 30 cts. per lb., (243.) 10 cts. per lb. (Secretary of the Treasury to select and fUr- nish standards from time to time, see Pt. I., 1876.) (also to prescribe and require samples to be taken, see Pt. I., 1877.) confectionery, all + + +, made wholly or in part of sugar, and val. at not over 30 cts. per lb., (243.) 10 cts. per lb. same, val. above 30 cts. per lb. or sold by the box, package, or otherwise than by the lb., (244.) 50 molasses, testing by the polariscope above 56 degrees, (241.) 8 cts. per gal. testing not above 56 degrees, (241.) 4 cts. per gal. damaged, how examined, (S. S., 37l3.'> Hawaiian, above No. 20, dtbl., (S. S.. 3262.) rule as to retentions for sampling and weigh- ing, (S. S., 3562.) rules for sampling, (8. S., 4.386.) sampling and weighing of, (S. S., 3417, 3430.) sampling of, for drawback, (S. S., 3879.) tare on, {see S. S., 3665.) damage allowance on, (S. S., 4150.) Sulphate of alumina, (32.) 60 cts. per 100 lbs. ammonia,! (37.) 20 baryta, mfd., (41.) ^ of a ct. per lb. unmfd., (40.) 10 copper, (51.) 3 cts. per lb. iron, (52.) ^% of a ct. per lb. lime, plaster of Paris, ground or calcined, (477.) 20 unground, (628.) Free, magnesia, or Epsom salts, (62.) J^ ct. per lb. morphia, (123.) $1 per oz, pota.sh, (70.) 20 quinia, (629.) Free, soda, (75.) 20 zinc, (92.) 25 * The act of ISIarch 3, 1875, Sec. 3, provided that " Melada shall be known and defined as an article made in the process of sugar-making, being the cane-juice boiled down to the sugar point, and containing all the sugar and molasses resultin^T irom the boiling process, and without any proce.ss 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," (Pt. I., 2J0r).) t Sulphate of ammonia is not entitled to free entry as a manure, although intended for that use, (S. S., 96 SCHEDULE OF DUTIES. Per ct. Free. Free. Sulphide, antimony, (600.) arsenic, (601.) copper paste, (837 5., S. S., 1863.) Sulphides or sulphurets, + + +, (92.) Sulphur or brimstone, + + +, (632.) Free, lac or precipitated, (633.) Free, ore, as pyrites, or sulphuret of iron in its nat- ural state, containing not over S}4 per cent, of copper, (144 b.) 75 cts. per ton. but all containing over 2 per cent, of copper pays for the copper it contains, (144 c.) 2)4 cts. per lb. in addition. refined, in rolls, (77.) $10 per ton. sublimed, or flowers of, (78.) $20 per ton. Sulphurets, as sulphides, {see above.) Sulphuric acid, (694.) Free. ether, (106.) 50 cts. per lb. Sumac, crude, (509.) Free. ground, (11.) ^ of a ct. per lb. extract of, (11.) vi^ood, dried, (636, S. S., 4461.) Free. Sunn, or sunn-hemp, (333 &.) $15 per ton. Sun-shades, silk or alpaca, (491 6.) frames, etc., for, {see " Umbrellas.") Super-carbonate of soda, (73.) 1]4 ct. per lb. Suppositories, (93.) Surgeons' instruments, not cutlery, according to material. Surgical appliances, various, duty on, (S.S,, 4987.) Suspenders, cotton, (324 a.) India-rubber, in whole or part, no part silk, wool, worsted, or mohair, (453.) leather, (463.) mixed materials, {see 823.) silk, (383.) wool, worsted, or hair, wholly or partly, (368.) 30 cts. per Ib^ and webbing for, according to material. Swaged steel, {see " Steel.") Swan's down and feathers for beds, (650.) Free. skins, dressed, (461 or 450.) Sweepings of silver or gold, (798, S. S., 167.) Free. Sweetmeats, all + + +, (322 a.) glass jars or bottles filled with, dtbl. under 133, 134, or 136, according to quality of glass, Swiss muslins, dotted and figured, (324 a., S. S,, 4868.) Sword-blades, (207 6., S. S., 2047.) knots, metal, (427.) Swords, including blades, packed with other parts of swords, grips, scabbards, etc., (207 6,, S. S., 2047, 2881.) T. TABLE-CLOTHS, cotton damask, (325.) linen, (334.) fasteners, brass or iron, (216.) copper, (216.) knives and forks, other than silver, gold, or german silver, (197.) silver, gold, or german silver, (216.) mats, not exclusively of vegetable mat., (378 c.) of vegetable material exclusively, dtbl. ac- cording to material, or as non-enumerated mfs. slabs, of slate, (131.) tops, composition, or scagliola, (484.) Tables, wood, as house and cabinet furniture under 230. 20 50 25 35 30 50 50 20 35 35 35 35 Per ct. Tables {continued) : marble or mosaic tops for (468, S. S,, 3858.) 50 with slate or mosaic tops, finished, (230, S. S., 3858.) 35 Tacks cut, (159.) not exceeding 16 oz. to the M. 2}4 cts. per M . exceeding 16 oz. to the M. 3 cts. per lb. tinned, (216.) 45 other than above, (216.) 45 Tacum fibre, (837 a., S. S., 3105.) 10 Taggers' iron, all commercially known as com- mon or black taggers' iron, whether put up in boxes or bundles or not, (151 b.) tin, (153 a.) 1 ct. per lb. Tags, paper, printed, (384.) Tailors' irons, (157.) 1}4 ct. per lb. Talc, cr., (215.) powdered, (837 b.) prepared for tailors' use, (837 b., S. S., 4503.) Tallow, (489.) 1 ct. per lb. candles, (408.) Talmas, wholly or ptly. of wool, wstd., or hair, for ladies' or children's apparel, (367.) 45 cts. per lb. and Tamarinds, in their rough and ntitural condi- tion, and retaining their acid flavor, (799, T. R,, p. 587.) Free, in cr. molasses, (799, S. S., 5552.) Free, preserved in sugar, brandy, or molasses, (302 a., T. R., p. 587, Aug. 28, 1858, Boston.) Tamboured mfs. of linen, + + -j-, (337.) Tambourines, (469.) if toys, (425.) Tampico fibre, or istle, (333 b., S. S., 3320.) $15 per ton. cloth of, as grass cloth, (351, 822, S. S., 390.) Tank bottoms and tank-footings, as nielada un- der 236, (S, S., 301.) Tanned calfskins, (461.) leather and skins, {see" Leather " and " Skins,") Tanners' knives, (216, March 30, 1865, Boston.) Tannic acid, (109,) $1 per lb. Tannin, (109.) $1 per lb. Tanning, cr. articles for, + + +, (509.) Free. Tapers, of all kinds, (408.) Tapes, cotton, (324 a.) Harlaem, (324 a.) leather, (463.) linen. (336.) measuring, linen, (336.) leather, (463.) silk, or taste, (383.) tailors', leather, (463.) in silver, or German silver cases, (216.) Tapestries, according to material. Tapioca, cassava, or cassada, (800.) Free, flake, pearl, or flour, (800, S. S., 3161.) Free. Tar, coal-, cr., (80.) wood-, (79.) Taraxacum, or dandelion-root, (290, S. S., 3289.) 2 cts. per lb. Tare, on leaf tobacco, (S. S., 4018, 4676.) on licorice, (S.S. ,3466.) on sugar, (S. S., 3613, 3665, 4023.) Tares, black, (G05.) Free. Tarlatane muslins, as cotton cloth. Tarpaulin, double warp, as mf, of jute, + 4- +, dtbl. under 334, (S. S„ 1617.) Tarpaulings,. hats, (400.) SCHEDULE OF DUTIES. 97 Per ct. Tartar, cream of, (18, S. S., 1551.) 6 cts. per lb. cr. argal or argol, (519.) Free, partially refined, including lees crystals, (31.) 4 cts. per lb. Tartar emetic, or tartrate of antimony, (92.) 25 Tartaric acid, (14.) 10 cts. per lb. Tartrate of soda and potassa, or rochelle salt, (29.) 3 cts. per lb. Tassels and cords, metal, (427.) 25 silk, (383.) 50 silk and cotton, S. ch. val., (383.) 50 wool, wstd, or mohair, wholly or ptly., (368.) 30 cts. per lb. and 50 Tax, Int. Rev., (861-6fi.) Teams of animals, including their harness and tackle, and the vehicles actually owned by persons emigrating from foreign countries to the U. S. with their families, and in actual use for the purpose of such emigration, un- der regs , (642 b., and see Regs., art. 384 ; also T. D., 23, 46, 94, and S. S., 2388, 2724.) Free. Tea-mats of grass, (395, S. S.. 3635.) 30 sets, toy-, (425, S. S., 3485.) 35 plants, (802.) Free. Teapots, according to material. Teas,* (801.) Free. Brazilian or mat^, also known as Heva Yerba and Paraguay-tea. (837 6.. S. S., 3909.) 20 tin cans containing, admitted free of duty, (S. S., 5332.) Teasels, (803.) Free. Tecali marble, as marble, (S. S., 2306.) Teeth, elephants', unmfd., as ivory, (726.) Free, other, mfd., (490.) 20 unmfd., (804.) Free. Telegraph cable, old-, copper wire and gutta percha, not free, (S. S., 3573.) poles, with or without the bark, as round unmfd. timber. (734, S. S., 1595.) Free, wire, or cable, '{see " Wire.") Telegraphic cable cores, copper and gutta per- cha, (216, S. S., 3008.) 45 Telegraphy, insulators for use in, dtbl. according to material. Telescopes, all, at the highest rates to which the comp. mat. of ch. val. is liable, (823, July 7, 1865, Boston.) Telescopic discs, partially finished, (143, Jan. 18, 1859, Boston.) 45 object-glasses, or optical discs, edges ground or cut, (135, Aug. 5, 1858, Boston.) 45 Tennis balls, covered with fine woollen flannel or cloth, dtbl. under 362, as mfs, in part of wool, + + -h,(S.S., 4009, 5382.) of rubber, (454, S. S., 5542.) 25 Terra alba, aluminous, (805.) Free, other, (477, S. S., 2485, 4093.) 20 cotta statues, in bas-relief, (127, S. S., 372.) 55 works in, sp. impt. for permanent exhibition Per ct. Terra (continued) : or public monument, («ge" Special Impor- fcitions.") de sienna, (89.) umbra, (89.) dry. 3^ ct. per lb. ground in oil. 1]^ ct, per lb. japonica. (806.) Free, dry. }4 ct. per lb. ground in oil. 1}4 ct. per lb. Terne plates or sheets, (153 a.) 1 ct. per lb. mfs. of, (216, S. S., 2329.) 45 Teutenegue, (see " Tutenag.") Theatrical dresses, hats, and costumes, parts of the professional personal wardrobes of actors bringing them, intended in good faith for their own professional use, held to be profes- sional implements, (815, S. S., 4721.) Free, properties, scenery, etc., owned by managers of theatres, and to be used by actors in their em- ploy, dtbl., (S. S., 4686, 4773.) Thein, or cafffein, (93.) 25 Thermometers, and similar articles, according to material. Thimbles, according to materials. Thon marine, or tunny, or Spanish mackerel, (280.) 50 cts. per 100 lbs. Thread buttons, (407.) 25 cotton, spool-thread, when on spools contain- ing not over 100 yards each, (326.) 7 cts. per doz. spools. the same when on spools containing over 100 yds., is subject for every 100 yds., or fraction thereof, in excess of 100 yds., to an addi- tional duty of 7 cts. per doz. spools, thread,! yarn, warps, or warp-yam, all, in whatever form, except spool-thread, to wit: (318 a.) val. not over 25 cts. per lb.. (318 b.) 10 cts. per lb. over 25 and not over 40 cts., (318 c.) 15 cts. per lb, over 40 and not over 50 cts., (318 d.) 20 cts. per lb. over 50 and not over 60 cts., (318 e.) 25 cts. per lb. over 60 and not over 70 cts., (318 /.) 33 cts. per lb. over 70 and not over 80 cts., (318 g.) 38 cts. per lb. over 80 cts. and not over 81, (318 h.) 48 cts. per lb. over SI, (318 i.) 50 flax or linen, (336, S. S., 4877.) 40 laces, {see " Laces.") pack-, flax or linen, (336.) 40 other according to material, shoe-, linen, (336.) 40 silk, other than sewing-silk, twist and floss, (381.) 30 * See " Act to prevent the importation of adulterated and spurious teas," (Pt. I., 2358 to 2365 ; see also Reg- ulations as to, S. S.,5636.) t Upon inve'tigation it is found that the weight of cotton-thread varies from one to one and a half per ct., according to the condition of the atmosphere, and that no uniform invoice weight can be given of such thread shipped from Europe to this country. To ascertain the true weight on which duties should be levied in case of importation from Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight the amount noted in the invoice, allow not exceeding one per ct. for increase in weight caused by absorption of mois- ture on the voyage, provided there is no reason to suspect fraud or error in the invoice, (S. S,, 2590.) 98 SCHEDULE OF DUTIES. 20 Per ct. Thread socks and stockings, (336.) 40 patent-, or gill twine, (347.) 25 Thyme-, origanum oil, (583.) Fi^e. Thymol, (92.) 25 Tickings, cotton, as cotton cloth. Ties, cotton-, of iron or steel, not thinner than No. 20, w. g., (155.) 35 neck-, according to material. railroad, of wood, (769, S. S., 2673.) Free. Tiles, enamelled and "celeste," (125, S, S., 3352, 3714.) (50 encaustic,* (129, S. S„ 2419.) 35 for draining, (130, 822, T. R., p. 588.) 20 marble paving-, (467 b.) Sl.lO per cub. ft. ornamental, for wainscotings, etc., (125, S S 3714.) 60 painted or decorated, (125, S. S., 3705, 3714.) 60 roofing and paving,! all colors, + + +, (130, S. S., 3352.) slate, (131.) "Spanish printed glazed," (125, S. S., 3714.) Timber, hewn or sawed, (217.) round, unmfd., + + +, (734.) Free. sawed, other than for building wharves, held to be dtbl. as lumber, (S. S., 5380.) ship-, (734.) Free. squared or sided, -f- 4- +, (218.) 1 ct. per cub. ft. used for spars and in building wharves, (217.) vessel or ship-, sp. impt., (see " Special Impor- tations.") Tin bars, blocks, or pigs, (807.) Free. boxes, (216.) cans covering tea, (S. S., 5332.) Free. crystals of, (92.) dross, (215, S. S., 3604.) fish-cans,J {see " Fish.") foil, (216, S. S., 2674.) for roofing, being tin plates, with ends turned down and fastened together for use in roof- ing, (153, S. S., 513, 1462.) 1 ct. per lb. grain or granulated, (807.) Free. Japanned ware of, + + +, (457.) 40 liquor, (92.) 25 mfs. wholly or partly of, + -f +, (216.) 45 muriate of, (92.) _ 25 ore, (807.) ' Free. oxide of, (92.) 25 oxymuriate of, (92.) 25 plates or sheets, iron or steel-, coated with tin or lead or with a mixture of which these metals are a component part by the dipping or any other process, and commercially known as tin-plates, terne-plates, or taggers' tin, 053 6.) let. per lb. iron or steel, other than above, galvanized or coated with tin,? {see "Iron" and "Steel.") damage on allowed, S. S., a510.) reflectors for Christmas trees and like pps., (425, S. 8., 3797.) 35 20 45 45 Per ct. 25 40 20 Tin, roofing-, continuous, (153 b., S. S., 1462.) 1 ct. per lb. salts of, (92.) taggers'-, (153 b.) 1 ct. per lb. terne-, (153 6.) 1 ct. per lb. Tincal, or cr. borax, (43.) 3 cts. per lb. Tinctures, fragrant, for toilet, (99.) medicinal, alcoholic, (118.) 50 cts. per lb, opium, (122.) proprietary, (99.) toilet, (99.) Tippets of fur, (435.) wholly or ptly of wool, wstd., or hair, (except knit goods,) for ladies' and children's appa- rel, (367.) 45 cts. per lb. and others, dtbl. according to material, as clothing or wearing apparel. Tires, railway-, or parts of, (179 a.) 214 cts. per lb. Tissues, for hats, etc., (448.) Tivoli boards, cheap, for chds. toys, (425, S. S., 3357.) ' 35 Toasters, cheese or bread, (216.) 45 Tobacco in bales from Sumatra, tare on, (S. S., 4676.) Tobacco, internal revenue tax on, (861.) leaf, of which 85 per cent, is of the size and fineness suitable for wrappers, and of which over 100 leaves are required to weigh a lb., if not stemmed, (246.) 75 cts. per lb. same, stemmed, (246.) ' $1 per lb. and internal revenue tax of 8 cts. per lb. all other in leaf unmfd. and not stemmed, (247.) 35 cts. per lb. mfd. of all descriptions, and stemmed tobacco, -1- + +, (249.) 40 cts. per lb. and internal revenue tax of 8 cts. per lb. scraps, including cuttings and clippings, dtbl. as mfd. tobacco, (S. S.,2486.) stems, (248.) _ 15 cts. per lb. unmfd., all + -f +, (251.) " 30 re-impt., domestic, directions for stamping, (S. S., 5338.) Toile ardoisfee, canvas slate, coated with a com- pound part rubber, and for use as a substitute for slates or blackboards, (453, 822, S. S., 2614.) 30 Toilet preparations, the following, viz. : essences, extracts, toilet-waters, cosmetics, hair-oils, pomades, hair-dressings, hair-restoratives, hair-dyes, tooth-washes, dentifrices, tooth- pastes, aromatic cachous, and other non-alco- holic perfumeries or cosmetics, + + +, used or applied as perfumes or applications to the hair, mouth, or skin, (99.) 50 cologne water, and other alcoholic perfumeries, (100, Dec. 23, 1867, April 8, 1868, Boston.) $2 per gal. and 50 lavender water, alcohol, or dist. spts. pr. in., as as alcoholic perfumery, (100, S. ^ 1776.) $2 per gal. and 50 * This includes the so-called " Mittlach tiles," (S. S., 2419.) t Glazed encaustic and paving tiles used for paving, and differing only from the ordinary tiles in being glazed, held dutiable as encaustic and paving tiles, respectively, (S. S., 2785.) X Tin cans, mfd. in the U. S., of foreign material, exported with drawback, filled with domestic salmon, .ftind returned in same condiMon, held to be dutiable as mfs. of tin, (S. S., 3221.) Tin cans, filled and exported with drawback not weighable, (S. S., 3302.) Tin cans, landing certs, on exportation, (S. S., 3659.) ? Stripe of iron, thus coated with tin, to be mfd. into hoops for buckets, etc., dutiable under 151 c, (S. S., •2591.) SCHEDULE OF DUTIES. 99 Per ct. Toilet, lavender water, without alcohol, (99, ibid.) 50 vials and bottles, cut or ornamented, (1*5.) 45 vinegar, alcohol, or dist. spts. pr. in., as alcoholic perfumery, (100, S. S., 1776.) $_» per gal. and 50 same, without alcohol, (99, ibid.) 50 Toilets, miniature, for dolls, (425, S. S., 569.) 35 Tomatoes,* (286, S. S., 1843.) 10 Ton, see definition of, (1913 ) Tongs, metal, other than gilt or plated, (216.) 45 gilt or plated, (210.) 35 Tonics, proprietarj', (99.) 60 other, med., alcoholic, (118.) 50 cts. per lb. med., non-alcoholic, (93.) 25 Tonnage tax, schedule of rates, (S. S., 3365.) on Spanish vessels, (S. S., 3402.) Tonquin, Tonqua, or Tonka beans, (808.) Free. Tools of immigrants, (815.) Free. Tooth brushes, (404.) 30 pastes, powders, and washes, (99.) 50 picks, quill, (837 b., S. S., 1291.) 20 other, according to material. Topaz, real, (480.) 10 imitation of, composition, (420.) 10 Tops, composition or scagliola, for tables and other furniture, (484.) 35 Torchon laces, linen, (337, S, S., 5215.) 30 Tortoise shells, (809.) Free. mfs. of, + + +, (486.) 25 Touchstones, (837 b.) 20 Tourists' effects, (see S. S., 3673.) Tow of flax, (330.) ?10 per ton. of hemp or codilla, (330.) $10 per ton. yarn, called " green tow yam," duty as on " flax yarns," (335, Dec. 2, 1864, Phila.) 35 Toy bells, small brass-, (425, S. S., 3382.) 35 magnets, (736, S. S., 5293.) Free. Toys, (425.) 35 covered with sheepskin with wool on, (425, S. S., 3530.) 35 watch chains, brass, (425, S. S., 3208.) 35 Traces, leather, (415.) 35 Tracing cloth, vellum cloth, (324, S. S., 3834.) 35 Track-tools, iron or steel, (165.) 2}4 cts. per lb. Trade-marks, protection of, (844.) registration of, (Pt. I., 2315-26, 2333.) Tragacanth gum, crude, (636.) Free. not crude, (94.) 10 Transit of goods to Brit. Poss. on the Pacific, (S. S., 4687.) Traps, iron and wood, or iron wire, (216.) 45 steel, (216.) 45 Travelling cases or boxes, wood, leather, and silk, S. little value, as fancy boxes, (390, S. S., 3724 ) 35 rugs, wholly or partly of wool, as mfs. of wool, + -h +, under 362, (Sep. 21, 1859, N. Y.) other, not portions of carpets or carpetings, (378 c.) 40 Trays, salvers, or waiters, copper, (216.) 45 gilt or plated, (210.) 35 gold, silver, or German silver, (216.) 45 japanned, (457.) 40 wood, (233.) 35 Treacle, molasses, which see. Per ct. Treaties, (827, 845, 855.) Trees and scions, all + + +, (760, S. S., 1681.) Free, for Department of Agriculture, or U. S. botan- ical garden, (762.) Free. Trimmings, bead-, or beaded-silk, (396.) 50 coach and harness, (415.) 3") cotton, (325.) 40 hat-, bonnet-, and hood-, composed of straw, chip, grass, palm-leaf, willow, hair, whale- bone, or any other like substance or material, («8.) 20 lace, according to material. linen, other than lace, (336.) 40 metal embroidery-, (401, 427.) 25 silk, (383.) 50 wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and 50 Tripoli, (634.) Free. Troches, proprietary preps., (99.) 50 Trowels, (216.) 45 Trufl[ies, preserved, (287.) 30 Trumpets, cavalry-, (469, S. S., 5217.) 25 Trunks, leather, or wood and leather, (463.) 30 metal and wood, (216.) 45 Trusses, according to material. Tubes, boiler-, of wrought iron or steel, (169.) 3 cts. per lb. bone or ivory, (399.) 30 chemical, glass, (143.) 45 condenser, of brass, for vessels, not exempt un- der 834, (S. S., 1684.) earthenware, brown, (124.) 25 gilt metal, (210.) 35 glass, other than chemical, plain, (134.) 40 other than plain, (135.) 45 gold, silver, or other metal, except gilt or plated, and iron and steel, (216.) 45 India-rubber, exclusively, (454.) 25 and other materials, (453.) 30 iron, cast-, (156.) ct. per lb. iron or steel, wrought, other than boiler tubes, (170.) 2}4 cts. per lb. wool-covered, flexible gas tubes or tubing, as mfs. in part of wool, + + +, under 362: value not over 80 cts, per lb. 35 cts. per lb. and 35 value over 80 cts. 35 cts, per lb. and 40 Tumblers, glass, ground, cut, or decorated, (135, S. S., 3030.) 45 plain, (134.) 40 Tulles Malines, silks in piece, (383, March 21,1867, E. C. C. & Co.) 50 Tuning-forks, (216, S. S., 4730.) 45 Tunny, or Spanish mackerel, (280.) 50 cts. per 100 lbs. Turkey woollen rugs, (378 c, S. S., 2836.) 40 Turmeric, (589.) Free. Turpentine, Chian, crude, (636, S. S., 5114.) Free, med., oleo-resiu, (93, S. S., 4701.) 25 spts. of, (86.) 20 cts. per eral. Venice, (590.) Free. Turquoise, not set, (480.) 10 Turtles, (810.) Free. * Webster and Worcester define fruU to be the "products of certain plants covering and including their seeds," among which Webster enumerates " berries, figs, melons, and others." According to this definition are not tomatoes entitled to free entry, as " fruits green, ripe, or dried," under 704? If melons are fruit, why are not tomatoes 100 SCHEDULE OF DUTIES. Tutenag, in blocks or pigs, (19: in sheets, (193 6.) nifs. of, (216.) Tweezers, gold or silver, (216.) steel, (216.) Per ct. ; a.) 1}4 ct. per lb. 2}^ cts. per lb. 45 45 45 Twilled cottons or Silesias, as cotton cloth. Twills, " rainbow stripe printed worsted and cot- ton," classified with merinos, {see "Woollens, dress goods," Sep. 21, 1857, Boston.) Twines, cotton, + + +, (324 a.) 35 flax or linen, (336.) 4^ gilling, (347.) 25 hemp, + + +, (336. S. S., 2572.) 40 seine, (347.) 25 Twist, in the gum, (381.) 30 or cordonnet, purified or dyed, (383, S. S., 2773, 2827.) 50 or cordonnet of spun silk, fit for sewing, as sew- ing silk purified, (383, S. S., 3900.) 50 same, weighted for fringes, tassels, etc., (383, S. S., 3798.) 50 or other mfs. of cloth woven or made in pat- terns of such size, shape, or form, or cut in such manner as to be fit for buttons exclu- sively, (382, S.S., 3311.) 10 purified or dyed, (383.) 50 Type metal, (213.) 20 Types, new, including brass types, fit only for printing, (199, S. S., 1911.) 25 old, and fit only to be remfd., (811.) Free. Tyrian dye, (837 6., July 8, 1861, Boston.) 20 U. ULSTERS, for ladies and children, wholly orptly. of wool, worsted, or hair, (367.) 45 cts.' per lb. and 40 Ultramarine, prepared or other, (85, S. S., 4950.) 5 cts. per lb. Umber and umber earths, (89.) dry. }4 ct. per lb. ground in oil. 1>^ ct. per lb. Umbrella cloths of worsted, dtbl. under 363, (S. S., 1583.) and parasol ribs and stretcher- frames, tips, run- ners, handles, or other parts, wholly or chiefly ofmetal, (491 a., S. S., 1420.) 40 rings and buttons, metal, (491 a., S. S., 3693.) 40 sticks, cr., to wit, all partridge, hair-wood, pi- mento, orange, myrtle, and other sticks and canes, in the rough, or no further mfd. than cut into lengths suitable for umbrella, para- sol, or sunshade sticks, or walking-canes, (812.) Free, parasol and sunshade sticks and frames, fin- ished or not, + + +, (1445.) 30 Umbrellas, bamboo, and paper, (491 c, S. S., 4205.) 40 parasols, and shades, silk or alpaca, (491 b.) 50 all other, (491 c.) 40 Undervaluation, goods subject to specific duty according to value, are liable to penal ad- ditions for. (S. S., 3370.) But contra, if duty purely specific, (S, S., 3335, a519, T. D., 44.) Undervaluation of like goods In separate in- voices, shipped to one consignee, to be con- sidered separately, (S. S,, 4964.) Undervalued goods, penal additions part of the dtbl. val. under 2156, Pt. I., (S. S., 3711.) Per ct. Unenumerated articles, assimilated, dtbl. under 822-25. other, (837, S. S., 1910, 1923, 1943.) " Union lawns," C. and L. component of ch. val. rules; when the compts. are equal, or cannot be determined, cotton rules under 822-3, (S. S., 3343.) United States, all articles for, provided the price does not include duty, (645.) Free, bags, barrels, carboys, casks, and other vessels, of domestic mf., exp. filled with domestic pro- ducts, and returned empty, or exp. empty, and returned filled with foreign products, in- cluding shooks, when returned as barrels or boxes, under regs., (649 b.) Free. barrels of American mf. exported filled with domestic petroleum, and returned empty, under such regulations as the Secretary of the Treasury may prescribe, and without requir- ing the filing of a declaration at the time of export of intent to return the same empty, 648.) Free, botanical garden, plants, trees, shrubs, roots, seed-cane, and seed imported for, (761.) Free, personal and household efifects, not merchan- dise, of citizens of, dying abroad, (757.) Free, productions or mfs. of, re-imported in same condition as exported,* (649 a.) Free, products of the fisheries of, (749.) Free. Uranate of soda, " uranium yellow," (87, S. S., 4293.) 25 Uranium, chloride of, (92.) 25 nitrate of, (92.) 25 oxide of. (635.) Free. " Uranium oxyd natron," so-called, as uranate of soda, (87, S. S., 4293.) 25 Urea, (93.) 25 V. Free. VACCINE VIRUS, (637.) Valenciennes, (lace,) (337.) 80 Valentines, according to mat. and assimilation, (S. S., 2125, 4629.) Valerian oil, (583.) Free. Valonia, nut used in tanning. (509.) Free. Valuation of different articles of wool or cotton impt. in the same package, {see Pt. I., 1873.) Valuations, additions by appraiser must exceed 10 per ct. of total val., stated in entry, to sub- ject to penal duty, (S. S., 3192.) Vandyke brown, (87.) 25 Vanilla beans and plants, (760.) Free. Varnish, ptly. dist. spts., rules for determining comp. of ch. val., (S. S., 4891.) so-called, composed of 1^ lb. shellac to gal. al- cohol, held to be dist. spts., (S. S., 4549.) shellac-, mfd, from domestic spts., how val., (S. S., 5613.) Varnishes, spirit-, (119,) $1,32 per gal. and 40 all other, (119.) 40 Vases ofmetal adorned with figures, are dtbl. as mfs. of metal, (T. R.. p. 589.) Bohemian-, or porcelain-glass. (143.) 45 China, porcelain, parian. bisque, earthen or stone ware, painted, printed, gilded, or other- wise decorated or ornamented in any man- ner, (125.) 60 * Horses exported to be trained, may be returned free under this provision, (S. S., 2190). SCHEDULE OF DUTIES. 101 Per ct. Vases (continned) : same, plain white, not ornamented or deco- rated, (126.) 55 if plain stoneware above the capacity of 10 gals.. (128.) 20 all other, of earthy or mineral substances, + + +, (127.) 55 glass, cut, or decorated, (135.) 45 Japanese, cloisonn6, enamelled, copper ch. v., (21G, S. S., 4061.) 45 platinum for chemical uses, (763.) Free. Vegetable fibres, raw, (1816, S. S., 2789, 3013.) 10 ivory buttons, (407, S. S., 1319.) 25 ivory, mfs. of, + + +. (399.) 30 or nuts, unmfd., (726.) Free, oils, (92.) 25 substances for beds and mattresses, (744.) Free, fibrous, unmfd., + + +, (333 b.) Uo per ton. for hats, bonnets, or hoods, (448.) 20 for paper stock, (754.) Free, raw and unmfd., not enumerated, and other than above, (837 o.) 10 Vegetables, edible, in their natural state or in salt or brine, all + + +, (286.) 10 desiccated and compressed, (287, Aug. 30, 1859, N. Y.) 30 or vegetable substances in a cr. state, used in dyeing and tanning, + + +, (509.) Free, or red beets, essence of, dist. spts., {see "Li- quors.") * edible, prepared or preserved, of all kinds, + +, (287.) 30 if in glass bottles or jars, additional duty to be paid on the same according to quality under 133, 134, or 136. Vegetable wax, (592.) Free. Vehicles of immigrants, (see " Immigrants.") Veils and veiling, crape, cottoji, or cotton ch. val., (324 a.) 35 silk,* or S. ch. val., + -f -I-, (383.) 50 wstd., bar6ge, as mfs. of wstd., + -f +, under 363.) Velocipedes and bicycles, (412, S. S., 3283.) 35 Vellum, (813 ) Free. cloth, or tracing cloth, (324 a., S. S., 3834.) 35 Velvet ribbons, silk ch. val., (383.) 60 Velvets, cotton, (325.) 40 silk, (383.) 50 Velvet uppers for slippers, cotton embroidered, (325, 823.) 40 same, of silk, or silk ch. val., -f- + +, (383.) 50 Veneering rods, (216.) 45 Veneers, ivory, unpolished, (399, Jan. 28, 1881, Genl. Appr. H.) 30 of maple and walnut from Canada were classi- fied by the Dept. under the "Reciprocity treaty " of 1854, with " timber and lumber of all kinds, round, hewed, or sawed, unmfd., in whole or part," (June 21, 1859, Detroit.) under this ruling they should be classified noiv with "Cabinet-woods, unmfd.," (818.) Free, produced by cutting, dtbl. as mfs. of wood -\- + +, (233, S. S., 1426.) 35 Per ct. Venetian red, (87.) 25 Venice turpentine, (590.) Free, Venison carcasses, (837 a., S, S., 2325,) 10 hams, (254.) 2 cts. per lb, Veratrine, (93.) 25 Verdigris, or subacetate of copper, (635,) Free, Verditer or Bremen green, (87.) 25 Verification of invoices, {see certain rulings as to, S. S., 2750, 3120.) Of manifests of im. tr, goods. (S, S,, 3882,) Vermicelli, macaroni, and all similar preps., (735, Pt. I.. 2178 b., T, I., 281 a. and 649 a.) Free. Vermilion, dry or in oil, (87.) 25 Vermuth, duty as on still wines, (309, S. S.,1585, 2367.) of Noilly, Prat & Co.. gauge of bottles, (S. S., 3293.) Vessels, cast-iron, -f + +, (157.) 1% ct. per lb. for liquids, grain, etc, of American mf., reim- ported, {see " Re-importations, of casks, etc.") hollow-ware, coated, glazed, or tinned, (201.) 3 cts. per lb. Japanned ware, (457.) 40 platinum or parts of, for chem, uses, (763.) Free, others according to material, marine, built in U, S., for foreign trade, mate- rials for, or for repair of, {see 834-5, and T. D., 38.t) American, coal stores of, (674.) Free. (but none to be unloaded.) copper, old, taken from the bottom of Ameri- can vessels, compelled by marine disaster to repair in foreign ports, (680.) Free. U. S., enrolled and licensed for frontier trade, or intended for such trade,t are required for repairs made or equipments (including boats) purchased in a foreign country, to enter the same on their first arrival in any U. S. port and pay duty on the cost thereof, {see Pt. I., 2040-41 , and notes, S. S., 1, 172, 385.) 50 U. S., iron imported for constructing, {see new rules, S. S„ 4519.) U. S., registered, built of dtbl. materials, entry and clearance, (S. S., 4468.) U. S., registered, when repairs dtbl., {see Regs., art. 472. and T. D., 12.) foreign, old sheathing metal taken from bot- tom of, in foreign port is dtbl. when impt. into the U. S., (S. S., 1783.) foreign, old sheathing metal taken from bot- tom of foreign vessels undergoing necessary repairs in the U. S. not dtbl., (S. S., 538.) foreign, old metal stripped from foreign vessels in foreign ports, and impt. into the U. S., dtbl. although of domestic origin, (S. S., 1783.) sunk in U. S. waters, goods recovered from, {see " Special Importations, wrecks,") forfeiture of certain, for prohibited importa- tions, (845.) subject to discriminating duties on importa- tions in, (827.) Vestings. according to material. Vesuvin, as aniline dyes, (82, S. S., 616.) 35 * Including Parisiennes, aerophanes, Donna Maria, "gaze cr^pe Anglaise," cr6pe-cr6pe, cr6pe de Cham- bord, grenadines, cr(>pe tuiquoise. crepe imperatrice, rolled and folded crepes, etc. t Vessels built to be sold, when ready for sea, to parties out of the U. S., are not entitled to refund, or re- bate of duties under 834 and 835, (S. S., 2843.) :j: Repairs to American registered vessels or pleasure yachts, in foreign ports, are not dtbl. under this pro- vision, (S. S., 3379, 4164.) 102 SCHEDULE OF DUTIES. Per ct. Vetches, (760 or 286.) 10 Vials, cut, (135.) 45 plain, flint, or lime glass, (134.) 40 green or colored glass, plain, (133.) 1 ct. per lb. Vichy lozenges, (93, S. S., 1646.) 25 salts, (9i>, S. S., 2021.) 2-3 Vicugna skins, with wool on, as wools on the skin, which see, (360, 1159, Jan. 31, 1859, Phila.) Vinegar, demijohns containing, (133.) 30 requiring 35 grains of bicarbonate of potash to neutralize 1 oz. troy thereof,* (289, S. S., 2988.) 73/2 cts. per gal. stronger, on each grain in excess of 35, re- quired to neutralize, must pay in addition to above, (S. S„ 2988.) 1^ of a ct. in add. concentrated, or acetous acid, {see " Acid, ace- tous.") essence of, when dtbl. as an acetic acid, and when as vinegar, (S. S., 3964, 4213.) toilet, (99.) 50 wine-, in bottles, dtbl. by the gallon under 289, (S. S., 1816.) Vinegars, non-alcoholic med. preps. + + +, (93.) 25 Vines, all + + +, (760.) Free. Violin bows, (469, S. S., 4453.) 25 cases, wood, impt. separately, (233, S. S., 2427.) 35 Violins, (469.) 25 small and cheap, with only 3 strings, (469, S. S., 5437.) 25 Violin strings, gut or gut-cord, (671.) Free, gut, covered with wire, (469, S. S., 2415.) 25 silk and metal, (469, S. S., 4453.) 25 tail-pieces, bridges, and finger-boards, (469, ■ S. S., 4453.) 25 Vises, (216, S. S., 3526.) 45 Vitriol, blue or Roman, or sulphate of copper, (51 .) 3 cts. per lb. green, (52.) 1% of a ct. per lb. white, or sulphate of zinc, (92.) 25 Volatile oils, (92.) 25 Volute cell machines, (475, S. S.,4122.) 35 Vomic nut, (552.) Free. W. WADDING, cotton, (324 a.) 35 paper, (388.) 15 Wads, gun-, of all kinds, (440.) 35 Wafers, + + +, (814.) Free. coverings for pills, (837 &., S. S., 2506.) 20 medicated, (93.) 25 proprietary or toilet, (99.) 50 Wagon blocks, (222.) 20 boxes, iron, rough castings, (157.) 114 ct. per lb. prepared for use, (210.) 45 tongues, sawed only, (222, S. S., 2570.) 20 Wagons, sleighs, harness, ploughs, and other im- plements brought by farmers arriving in the U. S. from foreign countries as immigrants for their own use, the same having been used by them in such foreign countries. (815 a., and notes. May 5, 1869.) Free. Waiters or salvers, according to material. Per ct. Walking-sticks or canes, finished, (409.) 35 finished, excepting heads, (409, S. S., 4505.) 35 same, unfinished, (409.) 20 same, uumfd., viz., reeds or other sticks and V canes in the rough, or no further mfd. than cut into lengths suitable for, (646, 812.) Free, supplied with smoking-pjpe, (476 a., S. S., 3692.) 70 Walnut lumber, {se£ T. D., 43.) Walnuts, all kinds, (303 b.) 3 cts. per lb. Wardrobes for dolls, (425.) 35 Ware, China, porcelain, and Parian, and other crockery, {see "Earthenware.") gilt, plated or britannia, (210.) 85 japanned, + + +, (457.) ^0 Warehouse, all goods in at the date on which the act of March 3, 1883, took effect, to be subject only to the rates of duty provided in that act, (854.) Warehouses, bonded, ports containing, (S. S., 3439, see, also, post, Pt. IV., p. 78.) Warming-pans, brass or tin, (216.) 45 copper, (216.) 45 Warps and warp-yarn, cotton (318) : value not over 25 cts per lb., (318 b.) 10 cts. per lb. over 25, and not over 40 cts., (318 c.) 15 cts. per lb. over 40, and not over 50 cts., (318 d.) 20 cts. per lb. over 50, an-i not over 60 cts., (318 e.) 25 cts. per lb. ' over 60, and not over 70 cts., (318/.) 33 cts. per lb. over 70, and not over 80 cts., (318 g.) 38 cts. per lb. over 80, and not over U, (318 A.) 48 cts. per lb. over U, (318 i.) 50 Wash balls, (9.) . 15 cts. per lb. blue, (479.) 20 Washers, wrought-iron or steel, (162.) 2 cts. per lb. Washes, tooth-, (99.) 50 Washing-crystals, sal soda, (72.) ^ of a ct. per lb. mf. of sal soda and borax, (837 b., S. S., 4123.) 20 Wash-Usts, printed, (384.) 25 Waste, all + + +, (493.) 10 bagging, for mf. of paper, (754 a.) Free. cotton, (754 b.) Free, flax-, or mill-, fit only for the mf. of paper, (754 a., S. S., 4464.) Free, flocks, or shoddy, of wool, (361.) 10 cts. per lb. fur, (493, T. R., p. 590, April 24, 1863, N. Y., S. S., 868.) 10 jute-thread, fit only for mf. of paper, (754, S. S., 1836.) Free, mica, (742.) Free, of every kind, fit only for making paper, (754.) Free. rope, fit only for making paper, (754.) Free. silk, (785, S. S., 3752.) Free. woollen, (361.) 10 cts. per lb. Watch cases,t silver, as parts of watches, (494, Oct. 29, 1860, Boston, S. S., 1248 ) 25 * Vinegar of less than the standard strength is subject to duty as if of the standard strength, (S. S., 2988.) For the mode of testing the strength see S. S., 3136. t The importation of foreign watches, watch cases, watch movements, and parts of watches, simulating domestic trade-marks, prohibited, (844.) Watches of foreign mf. sent to Europe for repairs are subject to duty on reimportation, (S. S., 2631.) Watch-pins, classified as " parts of watches," under 494, (S. S., 2720.) SCHEDULE OF DUTIES. 103 Per ct. Watch chains, of gold or silver, (459, S. S., 496.) 25 German silver, (216, S. S., 3174.) 45 steel, (216. S. S., 3169.) 45 toy, of brass, (425, S. S., 3208.) 35 crystals, glass, (!-»-, S. S., 1899.) l/fl/ 2ib dials, all, (494, S. S., 2807.) 25 guards, of human hair, (442, S. S., 1603.) 35 or chains, silk, (383.) 50 small medallions for, of steel, (216, S. S., 5146.) 45 hands, and chain hooks, as watch materials and unfinished parts of watches, (494, Oct. 26, 1857, Boston, S. S., 1248.) 25 jewels, (480, S. S., 3163.) 10 keys, gilt, with iron or steel pipes, (210, S. S., 1460.) 35 iron, steel, or brass, (216.) 45 if jewelry, real or mock, (459, S. S., 5103.) 25 all others according to material, materials and parts of watches,* (494, S. S., 1258, 1899.) ■ 25 movements,* as finished parts of watches, (494, Oct. 26, 1857, N. Y., also Oct. 26, 1857, Boston, S. S., 1248.) 25 Watches, gold and silver,* (494.) 25 all others, (494.)* 25 Water, ammonia-, (34.) 20 -color paintings, (470 a.) 30 colors, + + +, (87.) 25 for painting china, (87, S. S., 3447.) 25 distilled, (92.) 25 flues, wrought-iron or^teel, other than boiler-, (170.) 2%cts.perlb. fowls, living, (653.) Free, -proof cloth, -r + +, (340.) 40 tubes, wrought-iron or steel, other than boiler,- (170.) 1M cts. per lb. Waters, mineral all not artificial, (622.) Free, artificial, or imitations of natural, (38.) 30 med. preps., non-alcoholic, -f + +,(92.) 25 proprietary preps., (99.) 50 toilet. (99.) 50 Wax, bay or myrtle, (592.) Free, beads, (396.) 50 bees-, bleached or not, (2.) 20 Brazilian, vegetable, (592, S. S., 2225.) Free, candles and tapers, (408.) 20 Chinese, vegetable, (592.) Free, figures permanently fixed in wood cases with glass fronts, according to mat. of ch. val., (823, S. S., 4811.) flowers, if for millinery use, (429 &.) 50 for other uses, (837 6.) 20 fossil, or " Ceresia," (592, S. S., 2703.) Free. Japanese, vegetable, (592, S. S., 2225.) Free, mfs. of, + -f +, (837 6.) 20 matches, cotton, wax, and paper, (324 a., S. S., 59x) 35 sealing, (485.) 20 shoemakers', (837 6.) 20 Wearing apparel in actual use of persons arriv- ing in the U. S., (815.) Free, cotton, except knit goods, (324 a.) 35 linen, (336.) 40 Per ct. Wearing apparel {comiinned) : outside garments for ladies' and children's ap- parel, wholly or in part of wool, wstd., or hair, except knit goods, (367.) 45 cts. per lb. and 40 wholly or in part of wool, wstd., or hair, except outside garments for ladies and children, and knit goods, (366.) 40 cts. per lb. and 35 Web, suspender-, (see " Suspenders.") Webbing, cotton, (324 a., 495.) 35 Webbing, flax, hemp, or any other mat., + -f- +, (495.) 35 silk, (495, S. S., 4220.) 35 wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and 50 wool, cotton and rubber, (368, S. S., 3727.) 30 cts. per lb. and 50 Wedges, iron or steel, (165.) 2^ cts. per lb. Wedgewood ware, earthenware, which see. Weed, sea-, for beds and mattresses, (744.) Free. + + +, (777.) Free. Weeds, med., not edible, or., (636.) Free. not cr., (94.) 10 Weichsel sticks of lengths fit for umbrella han- dles, (812, S. S. , 4345.) Free. sticks 5 to 18 ins. long, (234, S. S., 4263.) 20 Weighing charges, (see S. S., 5385.) Weighing fees, none on potatoes, (S. S., 3165.) fees, on goods exp. from constructive w. h., (S. S., 5013.) Weight, invoice-, of ostrich feathers, rules for, (S. S., 3455.) Weights, according to material. Weld, cr., for dyes, (509.) Free. Wet blue, (87.) 25 Whalebone, all, of American fisheries, (749.) Free, all unmfd., of foreign fisheries, (816.) Free. bonnets, hats, or hoods of, (400.) 30 braids, plaits, flats, and trimmings for, (448.) 20 mfs. of, + + +, (395.) 30 Whale oil, (92.) 25 Wharton's ervalenta, (99, S. S., 3039.) 50 Wharves, timber for, (217.) 20 Wheat, seed, or other, (259, and Pt. I., 1881, S. S., 2227.) 20 cts. per bush, of 60 lbs. flour, (268.) 20 Wheel-hubs, rough-hewn, or sawed only, (222.) 20 wholly or ptly. mfd., (233.) 35 Wheels, and wheel tires, railway- of steel, (179 a.) 2J^ cts. per lb. Whetstones, (720.) Free. emery-, (837 h., S. S., 2079.) 20 Whipgut, unmfd., (672.) Free. Whips, according to material. Whiskey, (311 n.) 82 per pf. gal. Whistles, dog-, or call-, dtbl. according to mate- rial, (S. S., 2985.) for children, as children's toys, (425, S. S., 1821.) 35 Whistling dolls, of rubber, (425, S. S., 4832.) 35 White chalk, unmfd., (611.) Free. enamel, for mfg. watch-faces, (143, S. S., 1612.) 45 White., enamelled-, satin-, and lime-, (87.) 25 * The importation of foreign watches, watch cases, watch movements, and parts of watches, simulating domestic trade-marks, prohibited, (844.) Watches of foreign mf. sent to Europe for repairs are subject to duty on reimportation, (S. S., 2631.) Watch-pins, classified as " parts of watches," under 594, (S. S., 2720.) 104 SCHEDULE OF DUTIES. Per ct. White, Paris-, (45.) dry. )4. ct- per lb. ground in oil. 1 ct. per lb. fox skins, undressed, (706, S. S., 437.) Free. 3 cts. per lb. 3 cts. per lb. y^ ct. per lb. 1 ct. per lb. lead, dry or in pulp, (55.) ground or mixed in oil, (56.) metal leaf, (216, S. S., 2906.) stone, cr. min., (215.) vitriol, or sulphate of zinc, (92.) Whiting, (45,) dry. ground in oil. Wicks, and wicking cotton, (324 a.) Wigs, human hair, (444, S. S., 1366, 1539.) springs for, (216.) Willow mfs., (395.) hats, bonnets, or hoods, (400.) sheets and squares for hats, bonnets, and hoods, (448.) prep, for basketmakers' use, (471.) split for coopers' use, (837 b.) Window curtains, cotton lace, (325.) Window glass, (see "Glass.") Wine casks, other than ordinary, are dutiable, (S. S., 1346.) casks, refilling and stamping, (S. S., 4281.) Wine lees, crystallized, or lees crystals, (31, S. S., 2489.) 4 cts. per lb. Wines, champagne, and all other sparkling in bottles, of not over ]4 pint each, (307 c.) $1.75 per doz. same, in bottles of over ]4 pi^t, and not over 1 pint each, (307 6.) $3.50 per doz. same, in bottles of over 1 pint, and not oyer 1 quart each, (307 a.) $7 per doz. same, in bottles of over 1 quart each, (307 d ) $7 per doz. and $2.25 per gal. on excess. still, in casks, (308 a.) 50 cts. per gal. same, in bottles, per case of 1 doz. bottles, each containing over 1 pint, and not over 1 quart, or of 24 bottles, each containing not over 1 pint, (308 h.) $1.60 per case. any excess over these quantities in such bottles subject to a duty of five cents for each pint or fraction thereof so in excess, (308 c; see rules for estimating excess, S. S., 4060.) but there is no separate or additional duty on bottles containing still wines, (308 d.) all wines containing over 24 per ct. of alcohol to be forfeited, (308 e.) no allowance for breakage, leakage, or damage on wines, liquors, cordials, or dist. spirits, (308/.) " spumante," or foaming, same as sparkling, (S. S., 2367.) vermuth, duty as on still wines, (309, S. S., 1585, 2367.) all wines, brandy, or other spirituous liquors in bottles must be packed in packages con- taining not less than 1 dozen bottles in each package, (310.) all such bottles, excepting those containing still wines, must pay an additional duty (310.) of S cts. for each bottle. Chinese, so-called, (311 a., S. S., 1987.) $2 per pf. gal. medicated, containing over 50 per ct. of alco- hol, (311, S. S., 5357.) $2 per pf. gal. medicated, + + +, (118.) 50 cts. per lb. Wings, of gold, silver, or other metal, (427.) 25 Per ct. Wire, annealed iron, ac other wire of iron, binding, for saddlery, rolled and flattened, or other, (415.) 35 brass, (216.) 45 copper, (216.) 45 gilt, plated, or silvered, (210.) 35 gold, silver, or platinum, (216.) 45 platinum, as part of apparatus for chemical uses, (763.) Free, cloths, or nettings of iron or steel wire, made in meshes of any form, pay the same rates as the wires of which they are made, and (182 d.) 2 cts. per lb. in add. Wire, Iron or Steel, Duty per lb. as fellows (182 a) : § a M ll ■t.3 c PL. in m^t 1 ^ a|^^ No.Sw.g. No.ldw.g. 13^ ct. 2 cts. 53^ cts. « 10 " « ig .< 2 cts. 2^ " 6 " « 16 " " 26 " 2K" 3 &% •• " 26 " 3 " 3>^ " 7 " no article made of iron or steel wire, or of which iron or steel wire is the comp. mat. of ch. val., shall pay a less rate of duty than the wire of which it is Avhollyor in part made. nails, iron or steel, (168.) 4 cts. per lb. rods, iron or steel, round, in coils and loops, for mf. of rivets, screws, nails, and fences, not lighter than No. 5, wire gauge, val. at not over 33^ cts. per lb., (180 a.) ^% of a ct. per lb. the same, if galvanized, pays the above rate, and (182 e.) y^ ct. per lb. in add. making a total of 1^ ct. per lb. iron or steel, flat, with longitudinal ribs for the mf. of fencing, (180 6.) 1% of a ct. per lb. ribbon, of strands of iron wire, covered with cotton and united by a cotton web, (216, 823, S. S., 1451.) rope, and strand, pay in addition to the rates on the wire of which they are made, as follows, to wit: iron, (182/.) 1 ct. per lb. in add. steel, (182 g) 2 cts. per lb. in add. square, of iron or steel, to make stretchers for umbrellas, parasols, and sunshades, cut into pieces not exceeding the length therefor, (491 a.) telegraph cable, copper, (216, S. S., 1677.) Witherite, or carbonate of baryta, (603.) Free. Woad, weld, or pastel, crude dye, (509.) Free. Women's and children's apparel— cloaks, dol- mans, jackets, talmas, ulsters, or other out- side garments for, and goods of like descrip- tion, or used for like pps., wholly or partly of wool, worsted, or hair, except knit goods, (367.) 45 cts. per lb. and and children's dress-goods, coat-linings, Italian cloths, and goods of like description, ptly. of wool, worsted, or the hair of the alpaca, goat, or other animals as follows : 1. Those composed w;/io//2/ of either of these ma- 45 40 SCHEDULE OF DUTIES. 105 Perct Women's and children's apparel {continued) : terials or of a mixture of these exclusively, all values, (365 d.) 9 cts. per sq. yd. and 4C 2. T^e same, having selvedges made wholly or partly of other materials, (365 c.) 9 cts. per sq. yd. and 3. Those composed in part of other materials, val. not over 20 cts. per sq. yd., (365 b.) 5 cts. per sq. yd. and val. over 20 cts., (365 c.) 7 cts. per sq. yd. and 4. All of the above descriptions of goods, with threads of other materials than wool, wstd., or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts. per sq. yd. and 5. All* of the above weighing over 4 oz. per sq. yd., (365/.) 35 cts. per lb. and Wood ashes, and lye of, (593.) Free. Wooden molds or cores for dress ornaments, as mfs. of wood + +, (233, Oct. 18, 1864, Boston.) Wood, fire, (698.) Free. cedar fence posts and telegraph poles, unmfd., other than round, (234, ?. S., 90.) logs and posts, round and unmf., (734, S. S., 841, 1412.) Free. handle-bolts, mfd. or not, (782, S. S., 1540.) Free. for heading staves, (222 or 234, S. S., 3863.) hoop timber, rough, (222 or 234, S. S., 3035.) hop-poles of, unmfd., (722, S. S., 5105.) Free. lake, (87.) logs, and round unmfd. timber, + + +, ship- planking, and ship-timber, (734.) Free. logs, rafts of, (734, S. S., 841.) Free. piling, consisting of rough logs with bark on, (734, S. S., 901.^ Free. refuse spruce timber for mf. of paper, (817, S.S., 3769.) .; Free. spiles for wharves, other than rough or round, (217.) telegraph poles, with or without the bark, as round unmfd. timber, (734, S. S., 1595.) Free. Wood, mfs. of, the following: all mfs. of cabinet woods + -|-, (232.) all mfs. of other woods -I- + +, (233.) casks and barrels, empty, -f -f -h, (231.) cedar boards, f .r making cigar boxes, (not cab- inet wood,) classified as common lumber, (S. S., 90, 562.) chessmen, (233.) clapboards, rough-hewn or sawed only, pine or spruce, per 1000 pieces of 4 feet long, or 4000 lineal feet, (S. S., 1265,t) viz. : 40 35 35 20 35 Per ct. Wood, clap-boards, pine. (227.) 82 per M. spruce, (228.) $1.50 per M, all other rough-hewn or sawed only, (222.) 20 when planed or finished, all the above are subject to the additional duty prescribed for planed or finished lumber by 219 b., 220 and 221, (S. S., 1265, 1870; see, also, T. D., 24.) cribs of logs and planks fastened with iron- bolts and to be sunk for building piers, (233, S. S., 5242.) headings of barrels, casks, etc., as mfs. of wood, + 4- +, under 233, (T. R., p. 592.) headings, unmfd., except being sawed or split into sizes convenient for mf., as wood unmfd., under 234, (S. S., 1633.) hogsheads, as casks, (231.) hoops, (233, T. R., p. 592.) hubs for wheels, posts, last-blocks, wagon- blocks, oar-blacks, gun-blocks, heading- blocks, and all like blocks and sticks, rough-hewn or sawed only, (222.) 20 mfd., (233, T. R., p. 502.) 35 lasts, finished or rough, (233, T. R., p. 592.) 35 laths, per 1000 pieces, (225.) 15 cts. lumber, viz. : sawed boards, planks, deals, and other lumber, of hemlock, white-wood, syc- amore and bass-wood, (219 a.) SI per 1000 ft. board measure.^ all other articles of, sawed, (219 a.) $2 per 1000 ft. board measure, of any sort, if planed or finished, in add. to the above rates, must pay for each side so planed or finished, (219 b.)} 50 cts. per 1000 ft. board measure. if planed on one side, and tongued and grooved, (220.) %\ per 1000 ft. board measure. if planed on two sides, and tongued and grooved, (221.) $1.50 per 1000 ft. board measure, for vessels, (see 834 and 835.) edges only planed, not dtbl. as planed or fin- ished, (S. S., 4709.) hickory, of lengths and shapes for general use, (219 a., S. S., 4871.) $2 per 1000 ft. board measure, pine, sawed of various sizes for sash-stock, as wood, unmfd. under 234, (S. S., 5599.) 20 pickets, palings, and slaths, rough, (224.) 20 mfd.. (233, T. R., p. 592, S. S.. 2045.) 35 pulp for paper, dried in sheets, (393, S. S., 1053.) 10 rafts of logs, {see above, "Wood logs," etc.) * I do not feel quite certain that this provision, in the connection in which it now stands in the law, covers any other than so-called " all wool" goods. But as it embraced mixed goods in the former law, Congress probably did not intend to change its effect in the new.— Elitor. t '*One thousand pieces, of four feet each in length, or four thousand lineal feet, constitute the 'thous- nd' mentioned in the statutes. When clapboards are planed and finished, an additional duty of fifty ints per thous'and feet, board measure, for each side which may be so planed and dressed, shall be* assessed lereon," (S. S., 1265.) t " The term ' board measure,' as applied to lumber, is synonymous with ' inch measure ; ' and as the law )rescribes certain rates of duty on sawed lumber by the thousand feet, boarrf measure, SiW such lumber, vhether under or over one inch in thickness, should be reduced to inch measure for the purpose of such s.sessment of duty," (S. S., 1770.) The Department has directed the use of the following table in measuring lumber, (S. S., 5379, 5402.) If V^ inch and less than % inch, as U inch. If % inch and less than ^A inch, as ^inch. If % inch and less than %^inch, as % inch. If % inch and less than l\< inch, as 1 inch. If 1'4 inch and less than 1^^ inch, as IV^ inch. If 11^ inch or over, in the same manner, by V^ inch variations, g This additional duty for planing, etc., is to he collected only when the sides are planed, and not when ^e edges merely are planed or finished, (S. S., 4709.) 106 SCHEDULE OF DUTIES. Per ct. Wood, railroad-ties of, (769.) Free, shingle-bolts, (781.) Free, shingles, (226.) 85 cts, per M. under ordinary size, not dtbl. by measure- ment, (S. S., 3699.) sawed with planed edges, mfd. in N. Bruns- wick from Maine timber, not free under 829-830, (S. S., 3790.) ship- or boat-knees, as " Ship-timber," (734.) Free, planking, (734.)* Free, defined, (S. S., 4012, 4347.) or planks, including "wales," "thickstuff," " bottom planks," etc., (734, S. S., 3602.) Free, planks, with squared edges, (734, S. S., 4347.) Free. timber, (734.)t Free. squared, (734, S. S., 3602.) Free. shooks, packing-box and sugar-box, of wood, + + +, (231.) 30 Other of wood, (233, S. S., 578; but see, also, S. S.. 3694.) 35 domestic- returned as barrels or boxes filled with foreign products under regs., (649 a.) Free, spars, (217.) 20 spokes for wheels, (233, T.R., p. 592.) 35 stave- and heading-bolts, (761.) Free. staves of all kinds, (223.) 10 tar, (79.) 10 timber, hewn.J + -|- -!-, (217.) 20 sawed for wagon tongues, (222 or 234, S. S., 2570.) 20 squared or sided, -f -f -i-, (218.) 1 ct. per cubic ft. used in building wharves, (217.) 20 •unmfd., + ++, (234.) 20 Wood's patent dry or boiler felt, (445, Aug. 25, 1857, Bait.) 30 Woods, bar, cr,, in sticks, (636.) Free. box, (1798.) Free. Brazil and brazilletto, or., in sticks, (636.) Free, cabinet, all unmfd., (818.) Free. mfs. of, -f -I- -I-. (232.) 35 campeachy, cr., in sticks, (636.) Free, camwood, cr., in sticks, (636.) Free, cedar, (818.) Free. Spanish, so-called, (not cabinet wood,) (231.) 20 dye, cr., in sticks, (636.) Free. ground or more advanced than cr., (94.) 10 ebony, (818.) Free, green, cr., in sticks, (636, Oct. 30,1857, Bait.) Free. fustic, cr., in sticks, (636.) granadilla, (818.) lance, (818.) lignumvitee, (818.) log, cr., in sticks, (636.) mahogany, (818.) Per ct. Free. Free. Free. Free. Free. Free. mfs., + + +, of cedar-wood, granadilla, ebony, mahogany, rose-wood, and satin-wood, (232.) 35 Nicaragua, cr., in sticks, (636.) Free. poplar and other, for making paper, (817.) Free. quassia, cr., (636.) Free, not cr., (94.) 10 red, (818.) Free. red Sanders, sandal, or saunders, (818.) Free. rose, (818.) Free. satin, (818.) Free. used expressly for dyeing, cr., (636.) Free, not cr., (94.) 10 Wool, unmfd., unscoured, and unwashed, as fol- lows, to wit (352 to 360.) : all " Class 1," or clothing wools, viz.: merino, mestiza, metz, metis, or other wools of any merino blood; down clothing wools, and wools of like character with any of the above, (including all wools not described or desig- nated in classes II. and III.,) the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 30 cts. or less per lb., (357 a.) 10 cts. per lb. the same, of greater value, (357 6.) 12 cts. per lb. all "Class 2," or combing wools, viz.: Leices- ter, Cotswold, Lincolnshire, down combing Canada long wools, or other like combing wools of English blood, usually known by these terms, and all hair of the alpaca, goat, or other like animals, the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 30 cts. or less per lb., (358 a.) 10 cts. per lb. the same, of greater value, (358 b.) 12 cts. per lb. all " Class 3," or carpet and similar wools, such as Donskoi, native South American, Cor- dova,§ Valparaiso, native Smyrna, and others of like character, the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 12 cts. or less per lb.,|| (359 a.. S. S., 3007.) 2]4 cts. per lb. the same, of greater value, (359 6.) 5 cts. per lb. * "The term 'ship-planking' is understood by the Department to be synonymous with the term 'ship planks,' and to refer to broad pieces of sawed lumber, diti'ering from a board only in being of greater tliick- ness, used ;n the construction of ships, and bearing diflerent names, according to the part of the ship Avhere applied, such as ' wales,' ' thickstuff,' ' bottom planks,' etc.," (S. S., 3602, 4347.) t " The term ' ship-timber,' " (in 7.34.) " includes only such timber as is evidently to be used for the frame or keel of a vessel or its masts and spars," (S. S., 1655.) X Timber squared or sided by hewing (not sawed) dtbl. under 218 at 1 ct. per cubic ft. Timber hewn ac- cording to natural taper of the tree, and all unsquared hewn timber under 217, at 20 per cent, ad val., (S. S., 2406.) All sawed timber as sawed lumber under 219 a., (S. S., 2431.) " Where timber is hewn ^recording to the natural taper of the tree, and is not known in a commercial sense as squared, it should be considered as ' timber hewn,' and dutiable at 20 per ct.," (S. S., 2406.) § See S. S., 84, as to inclusion of the packing or baling of Cordova wool in hide covers, in ascertaining the dutiable value. U See Ft. I., 1870, and S. S., 2474, 2730, 2820, 2935, and 2940. SCHEDULE OF DUTIES. 107 Per ct. Wool (continued) : rates to be doublM on any of the above wools or hair, when the same are not impt. in the ordinary condition, or are changed to evade the duty, or reduced in value by the admix- ture of dirt or other foreign substance. Also on wool of first class, if washed ; and to be trebled on wool of all classes if scoured,* (3-)6,S.S., 457, 2529.) noils, short pieces or knots of wool, classified as wool and not as " wool waste," (S. S., 379, 9G1.) same, fine, impt. in tbe oily state, dtbl. under 357 a., (S. S., 1404; but see also below.)t same, of coarse wool, classified as 3d class, (S. S., 1404.) allowance in weight for moisture, (S. S., 3454.) dtbl. value, how determined, (S. S., 4121 and 5628.) duty cannot be on less than entered value, (1862, S. S., 3171.) Wools, decrease in weight on voyage considered, (S. S., 4528.) market value, (S. S., 84, 457, 641,3449, 3465, 3471.) on the skin,"!: the same rates as on other wools (360.); see also table of percentage weight, post, page 17, of Pt. IV.) " pickings," (358 a., S. S., 135.) 10 cts. per lb. Wool-skins from Hawaiia, W. dtbl., (S. S., 3^114.) "Wool-tops," dtbl. at double the rates of scoured W., (356 a., S. S., 4777.) Woollen rags, flocks, mungo, shoddy, and waste, (361.) 10 cts. per lb. Woollens and Manufactures of Wool, viz. :? all manufactures, wholly or ptly. of wool of every description, -t- -h -f , (362.) val. not over 86 cts. per lb. 35 cts, per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 balmoral skirts or skirting, and goods of like description, or used for like pps., wholly or ptly. of wool, wstd., or hair, made up or mfd., exc. knit goods, (366.) 40 cts. per lb. and 35 balmorals, blankets, flannels, knit-goods, II knitting-frames, all goods made on.|| and yarns, woollen and wstd., composed wholly or ptly. of wool, wstd., or animal hair. Per ct. Woollens (continued) : also all other mfs. of every description, -|- -j- +, comp. wholly or in part of wstd., or animal hair, and Tiot part wool, (303 a.) val. not over 30 cts. per lb., (363 b. and /.) 10 cts. per lb. and 35 val. over 30 and not over 40 cts., (363 c. and/.) 12 cts. per lb. and 35 val. over 40, and not over 60 cts., (363 d. and/.) 18 cts. per lb. and 35 val. over 60, and not over 80 cts., (363 e and/.) 24 cts. per lb. and 35 val. over 80 cts. per lb., (363 g.) 35 cts. per lb. and 40 bands set with bells, as mfs. of W., + + +, un- der 362, (S. S., 3195.) bedsides, made of portions of carpets or carpet- ings, are subject to the rates of duty imposed on like carpets and carpetings, (378 c.) beltings, bindings, braids, buttons, or barrel buttons, or buttons of other forms for tassels or ornaments wholly or ptly. of wool, wstd., or mohair, (368.) 30 cts. per lb. and 50 belts, endless, or felts, for paper or printing machines, (379 ) 20 cts. per lb. and 30 blankets, same duty as above on balmorals. braids, etc., the following, to wit- beltings, bindings, braces, braids, buttons, buttons, barrel-, buttons of other forms for tassels or orna- ments, cords, cords and tassels, dress trimmings, fringes, galloons, gimps, gorings, head nets, suspenders, and webbings, wrought by hand or braided by machinery, made of wool, wstd., or animal hair, orof which these or either of them is a compo- nent material, (368.) 30 cts. per lb. and 50 bunion or corn plasters, proprietary, (99.) 50 same, not proprietary, (93.) 25 * Section 2912, of the Rev. Stat., (Pt. 1. 1874,) still in force, provides that " when wool of different qualities is imported in the same bale, bag, or package, it shall be appraised by the appraiser, to determine the rate of duty to which it shall be subjected, at the average aggregate value of the contents of tlie bale, bag, or pack- age; and when bales of ditferent qualities are embraced in the same invoice at the same prices, whereby the average price shall be reduced more than ten per ct. below the value of tlie bale of the best quality, the value of the whole shall be appraised according to the value of the bale of the best qualitv; 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." t The Department did not intend by its letter of the 8th inst., (S. S., 1404.) to abandon, directly or indi- rectly, the classification of wools by race or blood, but the conclusion arrived at therein was in consequence of the difficulty of deciding in most cases, from the noils, whether they are made, when apparently of class 2, without admixture of wool of the first class, including down-wools, which by the act of March 2, 1867. if of a clothing character, whether in the fleece or in sorts, are of class I., (Feb. 26, 1873, S. S., 1433.) i Held to include hair of the alpaca, goat, and other like animals, (S. S., 2490.) ? Section -'902 of ttie Rev. Statutes, relating to appraisements, provides that " merchandise, being manu- factured of wool, or whereof wool shall be a component part, which shall be imported into the United States, in an unfinished condition, shall, in every such appraisal, be estimated to have been at the time of exportation, and place whence the same was imported into the United States, of as graat valne as if the same had been entirely finished," (."ce Pt. I., 1864.) I This includes knit goods made into gloves by hand, (S. S., 2473.) Also worsted hosiery, (S. S., 2927.) 108 SCHEDULE OF DUTIES. Per ct. Woollens, bunting, (364.) 10 cts. per sq. yd, and 35 calf or cow hair, cloths wholly or ptly. of, + + +, as on balmorals above, card cloth, as mfs. in part of W., + + +, under 362. cardigan jackets, cuffs, etc., knit, same duty as above on balmorals. carpets and earpetings, {see " Carpets.") cassimere, as mfs. in part of W., + + +, under 362. cloth gloves, mitts, and mittens, (366.) 40 cts. per lb. and 35 clothing, ready-made and wearing apparel of every description, wholly or ptly. of wool, wstd., the hair of the alpaca, goat, or other animals, except knit goods, (366.) 40 cts. per lb, and 35 cloths, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 cords and cords and tassels,(86e above," braids.") costumes, not completed, (366, S. S., 5536.) 40 cts. per lb. and 35 covers, made of portions of carpets or earpet- ings, are subject to the rates of duty imposed on like carpets or earpetings, (378 b.) piano, table, etc., embroidered, dtbl. under 362 as mfs. in part of W., + + +, (April 20, 1865, N, Y. and Jan. 8, 1867, H. & Co.) dress goods, women's and children's, and coat- linings, Italian cloths, and othergoodsof like description, wholly or ptly. of wool, wstd., or hair of the alpaca, goat, or other animals, as follows, to wit : 1. Those composed wholly of either of these materials or of a mixture of these eocclusively, all values, (365 d.) 9 cts. per sq. yd. and 40 2. The same, having selvedges made wholly or ptly. of other materials, (365 c.) 9 cts. per sq. yd. and 40 3 Those composed in part of other materials, val. not over 20 cts. per sq. yd., (365 b.) 5 cts, per sq. yd. and 35 val. over 20 cts., (365 c ) 7 cts. per sq. yd. and 40 4. All of the above descriptions of goods, with threads of other materials than wool, wstd., or animal hair introduced for the purpose of changing the classification, (365 e.) 9 cts per yd. and 40 5. All* of the above weighing over 4 oz. per sq. yd., (365/.) 3,5 cts. per lb. and 40 dress-trimmings, (see above, "braids," etc.) flannels, same duty as above given on " balmo- rals," etc. flocks, mungo, shoddy, or waste, (361.) 10 cts, per lb. eame, pulverized, (361, L. v. M., 3 Bl. C. C, p. 125 ; also T, R., p. 567.) 10 cts. per lb. foot-muffs, of dressed sheepskin, wool on, and leather. (463, 822, S. S., 755.) 30 fringes, wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and 50 Per ct. Woollens (continued) : galloons, gimps, and guipure lace, wholly or ptly. of W., wstd., or hair, (368, S. S., 2276.) 30 cts. per lb. and 50 gloves, mitts, and mittens, knit or made on frames, same duty as above on " balmorals." gun-wads, of all descriptions, (440.) 35 hassocks, (see "Carpeting" or "Mats.") hats of wool, duty as above on " balmorals," etc. head-nets, wholly or ptly. of W., wstd., or hair, (368.) 30 cts. per lb. and 50 hosiery, knit, duty as above on " balmorals," etc. hosiery, wholly or ptly. of wool, made ou frames, (see above, "balmorals," etc.) Italian cloths, real or imitation, {see above, "dress goods," etc.) knit goods, duty as above on "balmorals," etc. listings, dtbl, as mfs, wholly or ptly. of wool, + + +, under 362. Markwick's spongio-piline of wool, as mfs. of, • + + +, under 362, (S. S„ 357.) mats, rugs, and screens, made of portions of carpets or earpetings, duties same as on like carpets or earpetings, (378 b.) mitts and mittens knit, or made on frames, duty as above on "balmorals," etc. outside garments, viz., cloaks, dolmans, jackets, talmas, ulsters, and other outside garments for ladies' and chil- dren's apparel, and goods of similar description, or used for like purposes, composed wholly or in part of W., wstd., or animal hair, made*up or manufac- tured wholly or in part by the tailor, seam- stress, or manufacturer, except knit goods, (367.) 45 cts. per lb. and 40 padding of wool, (362.) val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 pads, part wool, or so-called "benzine rub- bers," (362. S. S., 2987.) val. not over 80 cts. per lb. 3,5 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 piano and table covers, of wool, embroidered on the borders with silk, classified under 362 as woollen mfs., -}- + +, (S. S., 1823.) val. not over 80 cts. per lb. 35 cts. per lb, and 35 val. over 80 cts. 35 cts. per lb. and 40 plush , as mfs. of W. 4- + -f under 362. plush blankets, or " railway rugs," (362, Dec, 18, 1866, G. H. W. & Co.) val. not over 80 cts. per lb. 35 cts. per lb. and 85 val, over 80 cts. 35 cts. per lb. and 40 poplins, part wool, worsted, or hair, as " dress goods," under 365. rags, (361.) 10 cts. per lb. shawls, all, (excepting linen^ silk, and wool), * I do not feel quite certain that this provision, in the connection in which itnow stands in the law, covers any other than so-called " all-wool " goods. But as it embraced mixed goods in the former law, Congress probably did not intend to change its effects in the new.— Editor. SCHEDULE OF DUTIES. 109 Per ct. Woollens (contirmed) . even when mfd. several in a piece, but sepa- rated before importation, were under former laws, dtbl. as wearing apparel, (Maillard v. Lawrence, 16 How., 251.) broche, (367, S. S., 28o8.) 45 cts. per lb. and 40 camel's hair, cashmere, or India, (367, S. S., 1535.) 45 cts. per lb. and 40 cotton, with woollen or worsted fringe, (367, S. S., 2678, 2694.) 45 cts. per lb and 40 merino, (367, S. S., 2997.) 45 cts. per lb. and 40 Shetland worsted, (367, May 1, 1867, C. K.) 45 cts. per lb. and 40 of wool, knit, and commercially known as "woollen shawls," are dtbl. as such, under 362, (S. S., 5243, 5256,) to wit. : val. not above 80 cts. per lb. 35 cts. per lb. and 35 val. above 80 cts. 35 cts. per lb. and 4o wool, worsted, and silk, emb., (367, Jan. 28, 1862, N. Y., and Maillard v. Lawrence, 16 How.. 251, S. S., 2821.) 45 cts. per lb. and 40 woollen, (362.): val. not over 80 cts. per lb. 35 cts. per lb. and 35 val. over 80 cts. 35 cts. per lb. and 40 worsted, alpaca, or goat hair, not knit goods, (367, S. S., 5273.) 45 cts. per lb. and 40 lace, dtbl. under 367, (S. S., 1855, 1871.) 45 cts. per lb. and 40 shirts, knit, or made on knitting frames: wholly or partly of W., worsted, or hair, same duty as above on " balmorals." other ready-made, wholly or partly of wool, worsted or hair, (366.) 40*cts. per lb. and 35 shoddy, (361.) 10 cts. per lb. shoe-bindings, W., wstd., or hair, (368.) 30 cts. per lb. and 50 shoes, arctic, so-called, of rubber and wool, as wearing apparel under 367, (S. S., 1530.) 45 cts. per lb. and 40 felt leather, part wool, as wearing apparel, (367, Oct. 21, 1864, N. Y.) 45 cts. per lb. and 40 lasting or prunella, (366.) 40 cts. per lb. and 35 leather and calf-hair felt, (367, S. S., 3011, 3393.) 45 cts. per lb. and 40 wholly or ptly. of wool, not "outside gar- ments," (366, Dec. 15, 1866, S. & Bros.) 40 cts. per lb. and 35 same, if outside garments for ladies' and chil- dren's apparel, (367.) 45 cts. per lb. and 40 slipper patterns of wool, dtbl. under 362 as mfs. of W. + + +. stockings knit or made on frames, same duty as above on " balmorals." suspenders, wholly or ptly. of W., wstd., or hair, (368.) 30 cts. per lb. and 50 toys, part wool, (425.) 35 trimmings for dresses, wholly or ptly. of W., wstd., or hair, (368.) 30 cts. per lb. and 55 Terry web, or. wool elastic webbing, (368, S. S., 2455, 3576.) 30 cts. per lb. and 50 vestings. wool, as mfs. of \V. + + + under 362. vests, ready-made, wholly or ptly. of W., wstd., or hair, (366.) 40 cts. per lb. and 35 waste, (361.) 10 cts. per lb. webbings, \V., wstd., or hair, wholly or in part, (368.) 30 cts. per lb. and 50 yarns, W., or wstd., same as above for " balmo- rals," etc. Per ct. Works of art, sp. impt., {see " Special Importa- tions ") Wormgut, mfd. or not, (714.) Free. Worm-seed, cr., (630.) Free. Worsted, all cloaks, overcoats, and other outside garments for ladies and children, and goods of like description, or used for like pps., wholly or ptly. of (except knit-goods,) (367.) 45 cts. per lb. and 40 all mfs. wholly or ptly. of, or of animal hair, and not part wool, -|- -H +, (363 o.) val. at not over 30 cts. per lb., (363 b. and /.) lOcts. perlb. and 35 val. at over 30, and not over 40 cts., (363 c. and /.) 12 cts. per lb. and 35 val. at over 40. and not over 60 cts., (363 d. and /.) 18 cts. perlb. and 35 val. at over 60, and not over 80 cts., (363 e. and/.) 24 cts. per lb. and 35 val. at over 80 cts., (363 g.) 35 cts. per lb. and 40 Worsted yams, duty same as last above articles. and cotton merinos, as dress goods under 365. (See " Woollen dress goods.") and cotton reps, embroidered, duty same as on mfs. of wstd. under 363, (April 20, 1865, N. Y.) and cotton trimmings, (368, April 4, 1867, J. A. F.) 30 cts. per lb. and 50 and cotton twills, rainbow stripe, printed, as merinos and other dress goods under 365. {See " Woollen dress goods.") caps, comforters, etc., made on frames, duty as on above mfs. of wstd. under 363. clothing, ready-made, except knit goods and outside garments for ladies and children, (366.) 40 cts. per lb. and 35 knit goods, same duty as on above mfs. of wstd. under 363. lace, for dress trimmings, (368, S. S., 1525.) 30 cts. per lb. and 50 lace shawls, {see " Shawls.") lama points, (366.) 40 cts. per lb. and 35 lapping,* wstd. and flax, as mfs. of wstd. under 363, (July 12, 1859, N. Y.) lastings, ptly. wstd. and not any wool, as mfs. of wstd. under 363. (April 8, 1867, S. L. & Co.) or mohair serges, for lining coats, dtbl. under 365, (S. S , 1813. See " Woollen dress goods.") serges, part wstd. and not part wool, duty same as " Woollen dress goods," under 365, (April 8, 1867, S. L. & Co.) reps, plain and fancy, partly of, dtbl. under 363. (S. S., ia35.) shawls, not knit goods, (367, S. S., 5273.) 45 cts. per lb. and 40 strips of wstd. cloth, emb. with silk for dress trimmings, (368, S. S., 5539.) 30 cts. per lb. and 50 umbrella cloths, dtbl. under 363. as mfs. of worsted, + + +, (S. S., 1583.) webbings,* beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress trimmings, head-nets, buttons, or barrel-but- tons, or buttons of other forms for tassels, or ornaments, wholly or ptly. of wool, wstd., or hair, (368.) 30 cts. per lb. and 50 women's and children's dress goods, and real or imitation Italian cloths, wholly or ptly. of, {see " dress goods," under " Woollens.") k Linen lap robes, with worsted stripes, held dtbl. nnder 363, (S. S.. 2374.) 110 SCHEDULE OF DUTIES. Per ct. Wrecks. Merchandise recovered from wrecks sunk in United States waters two years and abandoned by owners, may be brought into nearest port, under regs., free of duty and without making entry, (828.) articles taken from wrecks in foreign waters, and which have been the subject of purchase or sale, become merchandise liable to duty on importation, (S. S., 2041.) XYLIDINE, coalrtar product, (81, S. S., 5538.'^ 20 Xylonite, or xyolite, a compound of pyroxyline, (105, S. S., 5018.) 50 cts. per lb. sa7n,e, rolled or in sheets, (105, S. S., 5018.) 60 cts. per lb. pieces of, cut in the form of, and partially mfd., solely for knife handles, (105, S. S., 809.) 60 cts. per lb. and 25 Xylotile, or. min., + + +, (215.) 20 Y. YACHTS.t repairs on, in foreign ports, not dtbl., (S. S., 4154.) Yak -laces, wstd., for general use, dtbl. as mfs. of wstd. under 363, (S. S., 4360.) Yam flour, as starch, + +, (269, S. S., 3385.) 2}4 cts. per lb. Yams, (820.) Free. Yarns, "carpe.t," so styled, composed of wool waste, cowhair, etc., dtbl. as woollen yarns under 363, (S. S., 323.) China-grass, ramie, or sea-grass, (351, S. S., 2133, 3621.) 35 coir, (679, S. S., 3883.) Free, cotton, (whether single or advanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form,) valued not over 25 cts. per lb., (318 b.) 10 cts. per lb. over 25, and not over 40 cts., (318 c.) 15 cts. per lb. over 40, and not over 50 cts., (318 d.) 20 cts. per lb. over 50, and not over 60 cts., (318 e.) 25 cts. per lb. over 60, and not over 70 cts., (318 /.) 33 cts. per lb. over 70, and not over 80 cts., (318 g.) 38 cts. per lb. ■ over 80 cts., and not over U, (318 h.) 48 cts. per lb. over SI, (3181) 50 cotton, rule for valuing, (S. S., 3891.) cow and calf hair, as mfs. of hair, + + +, un- der 363, {see below.) flax and jute, flax ch. val., (335, May 8, 1863, N. Y.) 35 flax or linen, (335.) 35 tow, (3aj, July 10, 1861, N. Y., Dec. 2, 1864, Phila.) 35 Per ct. Yarns (continued) . hemp, (335.) 35 jute, (335.) 35 + + +, (837 6.) 20 of rabbits' fur, (435, S. S., 2797.) 30 wholly or in part of wool, wstd., the hair of the alpaca, goat, or other animals, (363, May 13, 1871, Com. Gust.) valued at not over 30 cts. per lb., (363 6. and/.) lOcts. perlb. and 35 valued at over 30, and not over 40 cts., (303 c. and/.) 12 cts. per lb. and % valued at over 40 and not over 60 cts., (363 d. and/.) 18 cts. per lb. and 85 valued at over 60, and not over 80 cts., (3C3 e. and /.) 24 cts. per lb. and 35 valued at over 80 cts., (363 g.) 35 cts. per lb. and 40 Yeast cakes, (837 h.) 20 proprietary, (99.) 50 Yellow berries, for dyeing, (509.) Free, crystals, so styled, mfd. from naphthaline, (82, S. S., 523.) 35 Yellow metal, unwrought, (215.) 20 or sheathing-metal, not wholly of copper nor wholly or in part of iron, ungalvanized, in sheets, 48 inches long and 14 wide, and weighing from 14 to 34 oz. per sq. ft., (194.) 35 bolts, copper ch. val., (210.) 45 salts of chrome, (92.) 25 Z. ZAFFER, (821.) Free. Zante currants, (293.) ' 1 ct. per lb. Zinc, acetate of, (92.) ashes, (215, S. S., 4990.) bromide of, (93.) chloride of, (92, S. S., 4440.) cyanide of, (92.) dust, (see " Indigo auxiliary.") ferro-cyanide of, (92.) iodide of, (92.) in blocks or pigs, (193 a.) V/^ ct. per lb. in sheets, (193 b.) 2}4 cts. per lb. lactate of, (92.) 25 mfs. of, (216, Oct. 28, 1857, N. Y.) 45 old worn out, fit only to be remfd., (193 a.) 1]4 ct. per lb. oxide of, dry, (90, ri. S., 1212.) I14 ct. per lb. ground in oil, (91.) 1% ct. per lb. med. prep., (93.) 25 phosphate of, (92.) 25 phosphide of, (92.) 25 plates, prep., for engraving, (216, S. S., 4726.) 45 sheathing metal, (194, Oct. 28, 1857, N. Y.) 35 solution of chloride of, (92, S. S., 4440, 4526.) 25 sulphate of, (92.) 25 tannate of, (92.) 25 valerianate of, med. prep., (93, T. R., p. 589.) 25 Zithers, and parts of, (409.) 25 Zwetschenwasser, spirituous liquor, (313.) (Aug. 18, 1666, N. Y.) $2 per pf gal. * This includes elastic webbing of wool or worsted, combined with cotton and rubber, (S. S., 2455.) t A yacht belonging to the Royal Yachting Club of Great Britain, brought to the U. S., on the deck of a vessel, for racing purposes, was not regarded as goods, wares, and merchandise, and therefore not held to be dutiable. Being retained in the U. fc> , duties accrued subsequently, (S. S.,4960.) DEAWBACK EATES. Ill DEAWBACK EaTES * Alphabetical List of, Established under the Authority of Sections 3019, 3020, AND 302G op the Revised Statutes, and the Acts of February 8 and March 3, 1875. (See ante, Pt. I, 1978 to 1982, also 2062 and 2079.) Axes, made from iron and steel by the process of splitting the steel and inserting the iron, l^g cents per pound. Axes and Hatchets, made by the process of splitting the iron and inserting the steel, same as duty paid. Allow for a quantity of iron equal to the net weight of the exported axticles, and a quantity of steel equal to j^^^^j of such net weight. Bags, from jute and burlap cloth, same as duty paid. Exported quantity determined by measurement. Band and Bar Iron, (see Iron.) Bayonets, made for Colt's patent fire-arm, 7 cents each ; made for the Winchester fire-arm, ItuV cents each; made by E. Remington & Sons, from steel made from imported iron paying ad valorem duty, 2 cents each; and from iron paying a duty of one cent per pound, l^o^ij cents each. Blacking Boxes, from tin plates, same as duty paid. The exported quantity determined by adding to the outside measurement of the box one-fourth of such product. Bolts, Nuts, and Pivots, fi-om iron, same as duty paid. Bullets, leaden, and Shot, same as duty paid. Cans, from tin plates, same as duty paid. The exported quantity determined by measuring the "blanks" before soldering, or by adding one-twentieth to the product of the outside measurement of the completed cans, excepting one-pound cans, for which add 15 per cent, to the outside measurement.. Cans, from tin plates, completed, with the excep- tion of soldering (blanks), same as duty paid. The exported quantity determined by a United States weigher. Cartridges, same as on bullets and gunpowder exported separately. Castor Oil, product of castor seed, 25 cents per gallon. Castor Pomace, product of castor seed, 11 cents per 100 pounds. Chains^ from bar iron, same as duty paid. Add 4 per cent, to exported quantity to cover wastage in manufacture. Copper, from ore, same as duty paid. Copper, from block or blister copper, same as duty paid. Cope Tubes, from tin plates, same as duty paid. The exported quantity determined by allow- ing for each tube a square equal in length to the height of the tube, and in width, to its largest circumference. Cordage, fronT Manilla hemp, 1^ cents per pound; from jute hemp, f cent per pound; of Sisal grass, t cent per pound ; from, New Zealand flax, f cent per pound ; tarred Russia, \^ cent per pound. Dressed Skins, from raw, same as duty paid. Fish Plates, from iron, same as duty paid. Add 12 per cent, to exported weight to cover wastage in manufacture. Flour, from wheat which paid a duty of 20 cents per bushel, 75 cents per barrel. Glaziers' Points, product of sheet zinc, same as duty paid. Gunpowder, from saltpetre which paid a duty of 2 cents per pound : American Sporting lyYff cents per pound ; U. S. Government, Iyut^ cents per pound ; Shipping and Mining, 1^ cents per pound. Gunpowder, from saltpetre which paid a duty of 1 cent per pound : American Sporting, -^^ cent per pound ; U. S. Government, j^^ cent per pound ; Shipping and Mining, -{^j cent per pound. Guns, Gatling : 42 calibre and 10 barrels, $7.03 each gun ; 42 calibre and 6 barrels, SS.OO'^each gun ; ^ calibre and 10 barrels, $9.00 each gun ; 1 inch calibre and 10 barrels, $11.73 each gun. Gun-systems, made for Colt's patent fire-arms, 14yVt7 cents each. Gun-systems, made by E. Remington & Sons, from iron and steel: For the iron, 5^0 ly cents each; for the steel, when imported as such, 3| cents each; for the steel, made from imported iron, IjVir cents each. Gun-systems, made for the Peabody fire-arm, 7j^^jj cents each. Gun Trimmings, made for Colt's patent fire-arm, Oy^^y cents each arm. Gun Trimmings, made by E. Remington & Sons . For the iron, ly^^ cents each gun ; for the steel, when imported as such, f cent each gun ; for the steel, made from imported iron, i cent each gun. Gun Trimmings, made for the Peabody fire-arm, ly^^ cents each arm. Gun TRiMJvnNGS and Systems, for the Winchester tire-arm, 8^ cents each arm. * See Circular at the end of this list. 112 DEAWBACK EATES. Gun Trimmings and Systems, made for the Martini Henry rifle, same as duty paid. The quantity of material used in the manufacture shall be determined by allowing for each receiver, 3j^y% pounds steel ; for each block, 1 pound iron ; for each guard, 1 pound iron ; for each lever, yjj pound iron ; for each set of bands, ^q\ pound iron ; for each light base, ^ pound iron ; for each butt plate, 2" pound iron ; for each bayonet, 1^%% pounds iron. Handles and Nozzles, made from sheet zinc and attached to tin cans (when tagger's tin is also used in making such nozzles), 27 cents per 100 cans ; when tagger's tin is not used, 25 cents per 100 cans. •» Handles, made from sheet zinc, and attached to tin cans, without above-described nozzles, Ip cents per 100 cans. V Hatchets, (see Axes and Hatchets.) • Hoop Iron and Horseshoe Iron, (see Iron.) Hungarian Nails, same as tacks. Iron, band, bar, horseshoe, hoop, railroad, rod, scroll. Wholly from imported scrap iron, same as duty paid. To cover wastage in manufacture, add 25 per cent, to exported weight when exclusively old scrap iron was used, and 12 per cent, only if part uf the material was new scrap iron. Lanterns, from tin plates, same as duty paid. Quantity determined by the measurement of the pieces composing such lanterns before they are put together. Lead Pipe, same as duty paid. Leather, sole, from hides, same a.s duty paid. Linseed Oil, 6} cents per gallon. Locomotive Ties, from imported steel, same as duty paid. Add 2 per cent, to exported weight to cover wastage in manufacture. Nails, cut, from sheet and plate iron, 1 \ cents per pound ; horseshoe, from slit iron rods, same as duty paid ; Hungarian, same as tacks ; cut, from scrap iron, same as duty paid. To cover wastage in manufacture, add 25 per cent, to exported weight when exclusively old scrap iron was used, and 12 per cent, only if part of the material was new scrap iron. Nail Bods, rolled from iron, same as duty paid. Add 9 per cent, to the exported weight to cover wastage in manufacture ; slit, from iron, same as duty paid. Add 3 per cent, to exported weight to cover wastage. New England Eum, (see Eum.) Nozzles, made from tin plates, same as duty paid ; flat screw tops, from sheet zinc, attached to tin cans, 9 cents per 100 cans. Oil, (see Linseed and Castor.) Packing, from jute yarn, same as duty paid. Plates, tack, same as duty paid. Plates, fish and robe, (see Fish Plates and Eobe Plates.) Pipe, lead, (see Lead.) Pistols, Colt's navy or belt, llxVcr cents each. Pivots, (see Bolts.) Pomace, (see Castor.) Eailroad Iron, (see Iron.) EiCE, cleaned from paddy rice. If cents per lb. ; cleaned from rough rice, 2^ cents per lb. EiFLES, (see Gun Systems and Trimmings.) EiFLE Barrels, from bar steel and from barrel moulds, same as duty paid. Eobe Plates, from goat skins, same as duty paid. The number of skins used determined by inspection of the exported plates. EoD Iron, (see Iron.) Eum, New England, 6^^ cents per gallon. Salt, fine, 8 cents per 100 pounds. Saltpetre, refined from crude, y^^ cent per pound. Screws, wood, (see Wood Screws.) Scroll Iron, (see Iron.) Scythes, manufactured by Hubbart, Blake & Co., of West Waterville, Maine : Light grass, 45 cents per dozen ; heavy St. John, 65^ cents per dozen ; grain, 83| cents per dozen. Shanks, from steel, same as duty paid. Sheet Lead, from pig lead, same as duty paid. Shocks, from staves, same as duty paid. Shot, (see Bullets.) Shovels and Spades, chiefly of steel, 80 cts. per doz. ; chiefly of iron, 50 cts. per doz. Skins, dressed, (see Dressed Skins.) Solder, used in making tin cans, 16 cents per 100 cans of 5 gallons capacity, and in proportion for cans of less capacity. Sole Leather, (see Leather.) Sugar, refined from raw sugar : Loaf, cut-loaf, crushed, granulated, and powdered, dried, S^gV cents per pound ; white coflee sugar, undried, and above No. 20, Dutch standard in color, 2y''/^ cents per pound ; all grades of coffee sugar. No. 20, Dutch standard, and below in color, 2xf ^ cents per pound. I DEAWBACK EATES. 113 Sugar, refined from melado, on which a dntv was paid of 1 J cents per pound^ and 25 per cent. in addition thereto, same as sugar refined from raw sugar; refined from molasses, 1^ cents per pound. Syrup, from sugar, 6} cents per gallon ; from melado, on which a duty was paid of 1 J cents per pound, and 25 per cent, in addition thereto, 5| cents per gallon ; from molasses, 5 cents per gallon. Tacks, from bar iron, same as duty paid. Add 14 Der cent, to exported quantity to cover wastage in manufacture. '.'in Cans, (see Cans.) ^V^IRE, telegraph, from iron rods, same as duty paid ; from steel, for bridges, same as duty paid. Wire, fin^r than telegraph wire, from iron bars and rods, same as duty paid. To cover wastage in manufacture, add to export weight the following percentage : 1, and coarser, . 2, 3, 4, 5, 6, 7, 8,, 9, 10, 11, 12, 13, 14, 15, 16 17, .... . 18, . .• . . . 19, 20, fT3 3) ti ® lii HI Ill m ns SM ill (k Ph 2.7 10.7 2.9 10.9 3.1 11.1 3.3 11.3 3.5 11.5 3.7 11.8 4. 12.1 4.3 12.4 4.6 12.7 4.9 13. 5.2 13.4 5.5 13.8 5.9 14.2 6.3 14.6 6.7 15. 7.1 15.4 7.4 15.7 7.7 16. 8. 16.3 8.3 16.7 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, i (t I Dimeg 41.25 10 <( ( 1 < .Half Dimes, . . . 20.8 5 <( (1 •( ., p. 754.) Three-cent pieces, composed in part of silver and coined between the years 1851 and 1865, are receivable in sums not exceeding thirty cents in one pa}^- ment, and three cent pieces, composed in part of nickel and coined between the years 1865 andf 1873, are receivable in amounts not exceeding sixty cents in one pavment. {Acts March 3, 1851, ch. 20, § 11, and March 3, 1865, ch. 100, §3. H.D.,pp. 739, 752.) Five-cent pieces, three cent pieces, and one-cent pieces, coined under the " coinage act of eighteen hundred and seventy-three," are receivable in amounts not exceeding twenty-five cents in one payment. {Act Feb. 12, 1873, ch. 131, §16. 17 Stat., p. 427.) Two-cent pieces and one-cent pieces, coined previous tof 1873, are receivable in sums not exceeding four cents in one payment. (Act March 3, 1865, ch. 100, § 6. H. Z)., p. 753.) United States demand notes are receivable for duties at their nominal value, in unlimited amounts. Coin certificates, being certificates of the deposit of gold coinj with the Treasurer or Assistant Treasurers of the United States, are receivable for du- ties at their nominal value to the amount of the duties to be paid. Art. 1002. United States legal-tender notes and the circulating notes of na- tional banks are receivable, at their nominal values, for all payments other than duties on imports ; and the fractional-currency notes of the United States are receivable for all payments, other than customs, when ofl'ered in sums not ex- ceeding five dollars. II Art. 1003. Pajments in gold coin should be weighed by single pieces; but if in bulk, the coins must be separately examined and tested as far as neces- ♦ Excepting those minted before July 31, 1834, which rate at 94x*o cents per pwt. (Act June 28, 1834, ch. 95, 2 3. H. D., p. 730.) t April 1,1873. i Or gold bullion. (Act of March 3, 1863, ch. 73, ? 5. H. D., p. 793.) I Defaced and Mutilated Currejicj/.— Defaced and mutilated fractional and legal-tender notes, each equalling or exceeding by face measurement fAr^-e-j^//^.? of its original proportions i«o??.c ^jiece, are, under previous regula- tions of the Department, if in a condition that the genuineness can be clearly ascertained, received at their full face value in payment of all currency dues to the United States. Smaller fragments cannot be receivedfor euch dues, but are, on conditions published, redeemable at the Treasury. Every otiicer of the Treasury Department is required to stamp the vs'ord "Counterfeit " upon every spurious note presented to him, purjiorting to hav« been issued by the United States, or by a National Bank. ^ ?: Escudos , 4 Reals 10 Pesos (dollars) Old Doubloon* Old 10 Thaler Bedidlik (100 Piasters) Pound or Sovereign (new)t.. Pound average (worn) 20 Francs (no new issues)... Old 10 Thaler (Prussian) 20 Drachms Mohur, or 15 Rupeesl 20 Lire (Francs) Cobang (obsolete) New 20 Yen Old Doubioon (average) 20 Pesos (Empire) 20 Pesos (Repub), new 10 Guilders 10 Pesos (Dollars) 20S(des Coroa (Crown) 5 Roubles 100 Re0 0.806.7 900 0.402 800 0.806 901 0.861 902.5 0.804 944 0.927 877 0.803 896 0.866 901 0.766 909 0.433 650 0.802 900 0.400 912 0.322 835 0.667 875 0.800 900 0.100 835 273 750 0.320 835 0.511 898 5 0.770 830 Value in subsidiary silver coin. cts. mills. 50 35 96 1 4 1 00 18 5 23 1 98 1 1 04 6 96 2 35 6 71 2 71 4 40 8 96 86 45 96 1 1 1 1 01 2 1 08 4 96 04 3 92 8 37 5 3 7 96 17 8 33 1 04 42 8 04 03 6 5 96 48 6 35 8 1 77 8 96 17 8 27 3 35 6 61 2 85 2 INVOICE CURRENCIEa INYOICE CURRENCIES. Section 2838 of the Revised Statutes (see Part I, paragraph 1840), jro. vides that "all invoices of merchandise subject to a duty ad valorem shall ba made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such merchandise, in such foreign currency or currencies, without any respect to the value of the coins of the IJnited States, or of foreign coins, by law made cur^ rent within the United States, in such foreign place or country." Invoices of free goods, or of goods paying strictly specific duty, maj^ be made out in the currency of the tFnited States, or that of any other country where its value is fixed by our laws. (R. R., pt. iv. Art. 25.) In ascertaining the value of imports for the assessment of duties, the cur- rency of the invoice must be converted into money of the United States ac- cording to the rates of value ascertained and made known in pursuance of law; the standard gold dollar being the unit of the money of account of the United States. (Tr. Regs., Acts 345 and 993.) "Where the standard value of a foreign currency has been proclaimed by the Secretary of the Treasury in the manner provided by law, or, not having been so proclaimed, has been fixed by a special enactment, that value is to be taken in all cases in estimating customs duties, unless collectors have been otherwise instructed, or unless a depreciation of the value of the foreign currency ex- pressed in an invoice from the standard of that currency shall be shown by consular certificate thereto attached."* (Ibid., Art. 993, as amended June 29, 1874, S. S., 1870.) Where the standard value of a foreign currency has not been so proclaimed, an invoice expressed in such currency must be accompanied by a consular cer- tificate, showing its value in standard gold dollars of the United States. (Ibid.) "When silver is the legal standard of a foreign currency and represents the unit of account, its value is to be reduced to the basis of gold on the assump- tion that the ratio of 15 J to 1, or such other ratio as may be from time to time established, represents the relative values of silver and gold." {Ibid., Art. 994.) Invoices of Swiss goods made out in the " franc federal," do not require the consular currency certificate. (Ibid., Art. 995.) " In the absence of the required currency certificate, the goods will be ad- mitted to entry on the usual appraisement, but the importer will be required to give bond to produce such certificate, whether the import be subject to duty or not, and the final liquidation of duties will be delayed until the filing of the certificate or the expiration of the bond." (Ibid., Art. 998.) German thalers have ceased to be the unit of value in Germany, excepting Bavaria and Wurtemberg, and the m.ark has been substituted. All invoices of goods subject to a dut}^ ad valorem, imported from Germany, other than from Bavaria and Wurtemburg, should be made out in m^rks, and such invoices representing other currencies should be rejected. (S. S., 2262.) An invoice made out in the currency actually paid may be received by a col- lector of customs, if it contains also a true statement of the actual cost of the merchandise in the currency of the country whence the goods were imported, and in all other respects complies with the laws and regulations governing the subject. (S. S., 2536.) • See ante, Part I, paragraph 1865, for statutory provision as to depreciated currency. STERLING MONEY OF GREAT BRiTAIN, CONVERTED INTO MONEY OF THE UNITED STATES. Estimating the Pound or Sotereion at $4.8665, in accordance with the Act of March 3, 1873.« 8 cts. m. $4.8665 or 4.86.6|. .243325 or 24.3^2 or 24J33 cents. .020277083+ or 2.0||3- or 2J8^3^ " One Pound {£) = One Shilling ( s. ) = One Penny [d.) = One Farthing {qr,) = .005069270834- or or 02^13 3 25 ^^ ^4 80 0CF . The Penny at 2.03 cents, and the Farthing at .51 of a cent, is sufficiently near tht true rate for customs purposes. For a closer computation see the next table. Dollars and Dollars and Dollars and Dollars and *. d. qrs. 8 cts. m. £ Decimals £ Decimals £ Decimals £ Dc'cimala thereof. thereof. thereof. thereof. H 2.5 1 4.8665 54 262.7910 107 520.7155 160 778.6400 1 5 2 9.73:^0 55 267.6575 108 525.5820 161 783.5065 2 01 3 14.5995 56 272.5240 109 530.4485 162 788.3730 3 01 5 4 19.4660 57 277.3905 110 535.3 i 50 163 793 2395 1 02 5 24.3325 58 282.2570 111 540 1815 164 798.1060 2 04 6 29.1990 59 287.1235 112 545.0480 165 802.9725 3 06 7 34.0655 60 291.9900 113 549 9145 166 807.8390 4 08 8 38.9320 61 296.8565 114 554.7810 167 812.7065 5 10 9 43.7985 62 301.7230 115 559.6475 168 817.5720 6 12 10 48.6650 63 306.5895 116 564.5140 169 822.4.385 7 14 11 53.5315 64 311.4560 117 569.3805 170 827.3050 8 16 12 58.3980 65 316.3225 118 574.2470 171 832.1715 9 18 13 63.2645 66 321 1890 119 579 1135 172 837.0380 10 20 14 68.1310 67 326.0555 120 583.9800 173 841.9045 11 22 15 72.9975 68 330.9220 121 588.8465 174 846.7710 1 24 16 77.8640 69 335.7885 122 593.7130 175 851.6375 1 6 36 5 17 82.7305 70 340.6550 123 598.5795 176 856 5040 2 49 18 87.5970 71 345.5215 124 603.4460 177 861.3705 2 6 61 19 92.4635 72 350.3880 125 608.3125 178 866.2370 3 73 20 97.3300 73 355.2545 126 613.1790 179 871.10.35 3 6 85 21 102.1965 74 360.1210 127 618.0455 180 875.9700 4 97 22 107.0630 75 364.9875 128 622.9120 181 880.8365 4 6 1 09 6 23 111.9295 76 369.8540 129 627.7785 182 885.7030 5 1 22 24 116.7960 77 374.7205 130 632.6450 183 890 5695 6 6 1 34 25 121.6625 78 379.6870 131 637.511 5 184 895 4360 6 1 46 26 126.5290 79 384.4535 132 642 3780 185 900 3025 6 6 1 58 27 131.3955 80 389 3200 133 647.2445 186 905.1690 7 1 70 28 136 2620 81 394.1865 134 652.1110 187 910.0355 7 6 1 82 5 29 141.1285 82 399.0530 135 656.9775 188 914.9020 8 1 95 30 145.9950 83 403.9195 136 661 8440 189 919.7685 8 6 2 07 31 150.8615 84 408.7860 137 666 7105 190 924.6350 9 2 19 32 155.7280 85 413.6525 138 671.5770 191 929.5015 9 6 2 31 33 160.5945 86 418.5190 139 676 44o5 192 934.3680 10 2 43 34 165.4610 87 423 .3855 140 681.3100 193 939.2345 10 6 2 55 5 35 170.3275 88 428.2520 141 686.1765 194 944.1010 11 2 68 36 175.1940 89 433.1185 142 691.04^0 195 948.9676 11 6 2 80 37 180.0605 90 437 9850 143 696 9095 196 953.8.340 12 2 92 38 184.9270 91 442.8515 144 700.7760 197 958.7005 12 6 3 04 39 189.7935 92 447.7180 145 705.6425 198 963 5670 13 3 16 40 194.6600 93 452.5845 146 710.5090 199 968.4336 13 6 3 28 5 41 199.5265 94 457.4510 147 715.3755 200 973.3000 14 3 41 42 204.3930 95 462 3175 148 720.2420 201 978 1665 14 6 3 53 43 209.2595 96 467.1840 149 725.1085 202 983.0330 15 3 65 44 214 1260 97 472.0505 150 729.9750 203 987.8995 15 6 3 77 45 218.9925 98 476 9170 151 734.8415 204 992.7660 16 3 89 46 223 8590 99 481.7835 152 739.7080 205 997.6325 16 6 4 01 5 47 228.7255 100 486.6500 153 744.5745 206 1002.4990 17 4 14 48 233.5920 101 491.5165 154 749.4410 207 1007.3655 17 6 4 26 49 2.38.4585 102 496.3830 155 754.3075 208 1012.2320 18 4 38 50 243.3250 103 501.2495 156 759.1740 209 1017.0985 18 6 4 50 51 248.1915 104 506.1160 157 764.0405 210 1021.9650 19 4 62 52 253.0580 105 510.9825 158 768.9070 211 1026 8316 l29 6 4 74 5 53 257.9245 106 515.8490 159 773 7735 212 1031.6980 * This table cannot be used for the Pounds of the British North American Provinces. (9) STERLING MONEY OF GREAT BRITAIN. Dollars and Dollars and 1 Dollars and Dollars and Dollars and £ Decimals thereof. £ Decimals thereof. £ Decimals thereof. £ Decimals thereof. £ DL'Cimals thereof. 213 1036.5645 284 1382.0860 355 1727.6075 426 2073,1290 497 2418.6605 214 1041.4310 285 1386,9525 356 17324740 427 2077.9955 498 2423. U70 215 1046.2975 286 1391.8190 1396.6855 357 1737.3405 428 2082.8620 499 2428.3835 216 1051.1640 287 358 1742.2070 429 2087.7286 500 2433 2500 217 1056.0305 288 1401.5520 359 1747.0735 430 2092,5950 501 2438 1165 218 10()0.8970 289 1406.4185 360 1751.9400 431 2097.4615 502 244 2.9830 219 1065.7635 290 1411.2850 361 1756.8005 432 2102,3280 603 2447.8495 220 1070.6300 291 1416. iol5 362 1761.6730 433 2107.1945 504 2452.7160 221 1075.4965 292 1421.0180 363 1766.5395 434 2112,0610 505 2457.5825 222 1080.3630 293 1425.8845 364 1771.4060 435 2116.9275 506 2462.4490- 223 1085.2295 294 1430.7510 365 1776 2725 436 2121.7940 507 2467.3155 224 1090.0960 295 1435.6175 366 1781.1390 437 2126 6605 508 2472 1820 225 1094.9625 296 1440.4840 367 1786.0055 438 2131,5270 509 2477.0485 226 1099.8290 297 1445.3505 368 1790.8720 439 2136.3935 610 2481.9150 227 1104 0955 298 1450.2170 369 1795.7385 440 2141.2600 511 2486.7815 228 1109.5620 299 1455.0835 370 1800.6050 441 2146.1265 512 2491.6480 f 229 1114.4285 300 1459.9500 371 1805.4715 442 2150.9930 513 2496.6145 230 1119.2U50 301 1464.8165 372 1810.3380 443 21.55.S595 514 2501.3810 231 1124.1615 302 1469.6830 373 1815.2045 444 2160.7260 515 2506.2475 232 1 129.0280 303 1474.5495 374 1820.0710 445 2^1 6^' 6926 516 2511.1140 233 1133.8945 304 1479.4160 375 1824.9375 446 2170.4690 517 2615.9805 234 1138 7610 305 1484.2825 376 1829.8040 447 2175.3255 618 2520.8470 235 1143.6275 306 1489.1490 377 1834.6705 448 2180.1920 519 2525.7135 2.36 1148.4940 307 1494.0155 378 1839.5370 1844.4035 449 2185.0585 620 2530.5800 237 1153.3605 308 1498.8820! 379 450 2189.9250 621 2535.4465 238 1158.2270 309 1503 7485 1 380 1819.2700 451 2194.7916 522 2640.3130 239 1163.0935 1167.9600 310 1508.6160 381 1854.1365 452 2199.6680 523 2546.1795 240 311 1513.4815 382 1859.0030 453 2204.5245 524 2550.0460 241 1172.8265 312 1518.3480 383 1863.8695 454 2209.3910 525 2564.9125 242 1177.6930 313 1523 2145 384 1868 7360 455 2214 2576 626 2559.7790 243 1182.5595 314 1528.0810 385 1873 6025 466 2219.1240 527 2564.6455 244 1187.4260 315 1532.9475 386 1878.4690 457 2223.9905 628 2569.5120 ■ 245 1192.2925 316 1537.8140 387 1883.3355 458 2228.8570 529 2574.3785 246 1197.1590 317 1542.6805 388 1888.2020 459 2233.7235 530 2579.2460 247 1202 0255 318 1547.5470 389 1893,0685 460 2238.5900 531 2584.1115 248 1206.8920 319 1552.4135 390 1897.9350 461 2243.4566 532 2588.9780 249 1211.7585 320 1557.2800 391 392 1902.8015 462 2248.3230 633 2593.8445 ■ 250 1216.6250 321 1562.1465 1907.6680 463 2253.1896 634 2698.7110 251 1221.4915 322 1567.0130 393 1912.6345 464 2258.0560 535 20O3.5775 252 1226.3580 323 1571 8795 394 1917.4010 465 2262.9225 536 2608.4440 253 1231.2245 324 1576.7460 395 1922.2675 466 2267.7890 537 2613.3105 254 1236.0910 325 1581.6125 396 1927.1340 467 2272.6565 538 2618.1770 255 1240.9575 326 1586.4790 397 1932.0005 468 2277.5220 539 2623.0435 256 1245.8240 327 1591.3455 398 1936.8670 469 2282.3886 540 2627.9100 257 1250.6905 328 1696.2120 399 1941.7335 470 2287.2550 641 2632.7765 258 1255.5570 329 1601.0785 400 1946.6000 471 2292.1215 642 2637.6430 259 1260.4235 330 1605.9450 401 1951 4665 472 2296.9880 543 2642.5095 260 1265.2900 331 1610.8115 402 1956.3330 473 2301 8545 544 2647 3760 261 1270.1565 332 1615.6780 403 1961.1995 474 2306 7210 545 2652.2425 262 1275.0230 333 1620.5445 404 1966.0660 475 2311.5875 546 2657.1090 263 1279.8895 334 1625.4110 405 1970.9325 476 2316.4540 547 2661.9755 264 1284.7560 335 1630.2775 406 1975.7990 477 2321.3205 548 2666.8420 265 1289.6225 336 1635.1440 407 1980 6665 478 2326.1870 549 2671.7085 266 1294.4890 337 1640.0105 408 1985,5320 479 2331,0635 650 2676.5750 267 1299.3555 338 1644.8770 409 1990.3985 480 2335.9200 561 2681.4415 268 1304.2220 339 1649.7435 410 1995.2650 481 2340. 7865 552 2686.3080 269 1309.0885 340 1654.6100 411 2000.1315 482 2345 6530 553 2691.1745 270 1313.9650 341 1659.4765 412 2004.9980 483 2350.5195 554 2696.0410 271 1318.8215 342 1664 3430 413 2009 8645 484 2366.3860 555 2700.9075 272 1323.6880 343 1669.2095 414 2014.7310 485 2360.2626 556 2705.7740 273 1328 5545 344 1674.0760 415 2019.6975 486 2365.1190 657 2710.6405 274 1333.4210 345 1678.9425 416 417 2024.4640 487 2369.9856 558 2715.5070 275 1338.2875 346 347 1683.8090 2029.3305 488 2374.8620 559 2720.3735 276 1343.1540 1688.6755 418 2034.1970 489 2379.7185 660 2726 2400 277 1348.0205 348 1693.5420 419 2039.0635 490 2384.5850 661 2730.1065 278 1352.8870 349 1698.4085 420 2043.9300 491 2389.4516 562 2734.9730 279 1357.7535 350 1703.2750 421 2048.7965 492 2394.3180 563 2739.8395 280 1362.6200 351 1708.1415 422 2053.6630 493 2399.1845 664 2744.7060 281 136V. 4865 352 1713 0080 423 2058 5295 494 2404.0510 565 2749.5725 282 T372.3530 353 1717.8745 424 2063.3960 496 2408 9175 566 2764 4390 283 1.^7.2196 354 1722.7410 425 2068.2625 496 2413.7840 ^'567 2769.3055 (10) STERLING MONEY OF GEEAT BRITAIN. Dollars and Dollars and Dollars and Dollars and Dollars and £ Decimals £ Decimals £ Decimals £ Decimals £ Decimals 568 thereof. thereof. thereof. thereof. 852 thereof. 2764.1720 639 3109.6935 710 3455.2150 781 3800.7365 4146.2580 569 2769.0385 640 3114 5600 711 3460.0815 782 3805.6030 853 4)51.1245 670 2773.9050 641 3119.4265 712 3464 9480 783 3810.4695 854 4155.9910 671 2778.7715 642 3124.2930 713 3469.8145 784 3815.3360 855 4160 8575 572 27836380 643 3129 1595 714 3474.6810 785 3820 2025 856 4105.7240 673 2788.5045 644 3134 0260 715 3479.5475 786 3825.0690 857 4170.5905 674 2793.3710 615 3138.8925 716 3484.4140 787 788 3829.9355 858 4175 4570 575 2798.2375 646 3143.7590 717 3489.2805 3834 8020 859 4180 3235 676 2803.1040 647 3148.6255 718 3494.1470 789 3839 6685 8.10 4185.1900 677 2807.9705 648 3153.4920 719 3499.0135 790 3844 53r)0 861 4190 0565 578 2812 8370 649 3158.3585 720 3503.8800 791 3849.4015 862 4194.9230 679 2817.7035 650 3163.2250 721 3508.7465 792 3854.2680 863 4199.7895 580 2822.5700 651. 3168.0915 722 3513 6130 793 3859.1345 864 865 4204.6560 581 2827.4365 652 3172.9580 723 3518.4795 794 3864.0010 4209.5225 582 2832.3030 653 3177.8245 724 3523.3460 795 3868.8675 866 4214.3890 588 2837.1695 654 3182.6910 725 3528 2125 796 3873.7340 867 4219 2555 584 2842.0360 655 656 3187.5575 726 3533.0790 797 3878 6005 868 4224.1220 585 2846.9025 3192.4240 727 3537 9455 798 3883.4670 869 4228.9885 586 2851.7690 657 3197.2905 728 354 2.8120 799 3888.3335 870 4233.8550 587 2856.6355 658 3202.1570 729 3547.6785 800 3893 2000 871 4238.7215 588 2861.5020 659 3207.0235 730 3552.5450 801 3898.0665 872 4243.5880 589 2866.3685 660 3211.8900 731 3557.4115 802 3902.9330 873 4248.4545 590 2871.2350 661 3216.7565 732 3562.2780 803 3907.7995 874 4253.3210 591 2876.1015 662 3221.6230 733 3567.1445 804 3912.6660 875 4258.1875 592 2880.9680 663 3226.4825 734 3572.0110 805 3917.5325 876 4263.0540 593 2885.8345 664 3231.3560 735 3576.8775 806 3922.3990 877 4267.9205 594 2890.7010 665 3236.2225 736 3581.7440 807 3927.2655 878 4272.7870 595 2895.5675 666 3241.0890 737 35S6.6'05 808 3932.1320 879 4277.6535 596 2900 4340 667 3245.9555 738 3591.4770 809 3936.9985 880 4282.5200 597 2905.3005 668 3250.8220 739 3596.3435 810 3941.8650 881 4287.3865 698 2910.1670 669 3255.6885 740 3601.2100 811 3946.7315 882 4292.23^30 599 2915.0335 670 3260.5550 741 3606.0765 812 3951.5980 883 4297.1195 600 2919.9000 671 3265.4215 742 3610.9430 813 3956.4645 884 4301.9860 601 2924.7665 672 3270.2880 743 3615.8095 814 3961.3310 885 4306.8525 602 2929. 63o0 673 3275.1545 744 3620.6760 815 3966.1975 886 4311.7190 603 2934.4995 674 3280.0210 745 3625.5425 816 3971.0640 887 4316.5855 604 2939. 3G60 675 3284.8875 746 3630 4090 817 3975.9305 888 4321.4520 605 2944.2325 676 3289.7540 747 3635.2755 818 3980.7970 889 4326.3185 606 2949.0990 677 3294.6205 748 3640.1420 819 3985.6635 890 4331.1850 607 2953.9655 678 3299.4870 749 3645.0085 820 3990.5300 891 4336.0515 608 2958.8320 679 3304 3535 750 3649.8750 821 3995.3965 892 4340.9180 609 2963.6985 680 3309.2200 751 3654.7415 822 4000.2630 893 4345 7845 610 2968.5650 681 3314.0865 752 3659.6080 823 4005.1295 894 4350.6510 611 2973 4315 682 3318.9530 753 3664.4745 824 4009.9960 895 4355 5175 612 2978.2980 683 3323.8195 754 3669.3410 825 40148625 896 4360 3840 613 2983.1645 684 3328 6860 755 3674.2075 826 4019.7290 897 4365.2505 614 2988.0310 685 3333.5525 756 3679.0740 827 4024.5955 898 4370.1170 616 2992.8975 686 3338.4190 757 3683.9405 828 4029.4620 899 4374.9835 616 2997.7640 687 3343.2855 758 3688 8070 829 40343285 900 4379.8500 617 3002.6305 688 3348.1520 759 3693.6735 830 4039.1950 901 4384.7165 618 3007.4970 689 3353.0185 760 3698.5400 831 4044.0615 902 4389.5830 619 3012.3635 690 3357.8850 761 3703.4065 832 4048.9280 903 4394.4495 620 3017.2300 691 3362.7515 762 3708.2730 833 4053.794 5 904 4399.3160 621 3022.0965 692 3367.6180 763 3713.1395 834 4058 6610 905 4404.1825 622 3026.9630 693 3372.4845 764 3718.0060 835 406.;.5275 906 4409 0490 623 3031.8295 694 3377.3510 765 3722.8725 836 4068.3940 907 4413.9155 624 3036.6960 695 3382.2175 766 3727.7390 837 4073.2605 908 4418 7820 625 3041.5625 696 3387.0840 767 3732.6055 838 4078 1270 909 4423 6485 626 3046.4290 697 3391.9505 768 3737.4720 839 4082.9935 910 4428 5150 627 3051.2955 698 3396.8170 769 3742.3385 840 4087.8600 911 4433.3815 628 3056.1620 699 3401.6835 770 3747.2050 841 4092.7265 912 4438. 2480 629 3061.0285 700 3406.5500 771 3752.0715 842 4097.5930 913 4443.1145 630 3065.8950 701 3411.4165 772 3756.9380 843 4102.4595 914 4447.9810 631 3070.7615 702 3416.2830 773 3761.8045 844 4107 3260 915 4452.8475 632 3075.6280 703 3421.1495 774 3766.6710 845 4112.1925 916 4457 7140 633 3080.4945 704 3426.0160 775 3771.5375 846 4117.0590 917 4462.5805 634 3085.3610 705 3430.8825 776 3776.4040 847 4121.9255 918 4467.4470 635 3090.2275 706 3435.7490 777 3781 2705 848 4126 7920 919 4472.3135 636 3095.0940 707 3440.6155 778 3786.1370 849 4131.6585 920 4477.1800 637 3099.9605 708 3445.4820 779 3791.0035 850 4136.5250 921 4482.0465 638 3104.8270 709 3450.3485 780 3795.8700 851 4141.3915 922 4486.9130 (11) STERLING MONEY OF GREAT BRITAIN. Dollars and Dollars and Dollars and Dollars and Dollars and £ Decimals £ Decimals £ Decimals £ Decimals £ Decimals thereof. thereof. thereof. thereof. thereof. 923 4491.7795 943 4589.1095 963 4686.4395 982 4778,9030 2000 973.3.0000 924 4496.6460 944 4593.9760 964 4691.3060 983 4783.7695 3000 14599.5000 925 4501.5125 945 4598 8425 965 4696.1725 984 4788.6.360 4000 19466.0000 926 45(16.3790 946 4603.7090 966 4701.9390 985 4793.5025 5000 24332 6000 927 4511.2455 947 4608.5755 967 4705.9055 986 4798.3690 6000 29199.0000 928 4516.1120 948 4613.4420 968 4710.7720 987 4803.2355 7000 34065.5000 929 4520.9V85 949 4618.3085 969 4715.6385 988 4808.1.020 8000 38932.0000 930 4525 845U 950 462.3.1750 970 4720,5050 989 4812 9685 9000 4379S.5000 931 4530.7115 951 4628.0415 971 4725.3715 990 4817.8360 10000 48665.0000 932 4535.5780 952 4632.9080 972 4730,2380 991 4822 7015 11000 53531.5000 933 4540.4445 953 4637.7745 973 4735.1045 992 4827.5680 12000 58398.0000 934 4545.3110 954 4642.6410 974 4739,9710 993 4832.4.345 13000 63264.5000 935 4550.1775 955 4647 5075 975 4744.8375 994 4837.3010 14000 68131.0000 936 4555.0440 956 4652.3740 976 4749.7040 995 4842.1675 15000 72997.5000 937 4559.9105 957 4657.2405 977 4754.5705 996 4847.0340 16000 77864.0000 938 4564.7770 958 4662.1070 978 4759.4370 997 4851.9005 17000 82730.5000 939 4569.6435 959 4666.9735 979 4764,3035 998 4856.7670 18000 87597.0000 940 4574.5100 960 4671.8400 980 4769.1700 999 4861.6336 19000 92463.5000 941 4 579.3765 961 4676.7065 1 981 4774.0365 1000 4866.5000 20000 97330.0000 942 4584.2430 962 4681.5730 1 TABLE No. 2. *. d. qrs. Decimals 1 . ^ .... Decimals s. d. qrs. Decimals i d. qrs. Decimals of Dollars. *-. «. t^rs. of Dollars of Dollars. s. of Dollars. OJ .0025 10 1 .2078 1 8 2 4157 2 6 3 .6236 1 .0051 10 2 .2129 1 8 3 . 4207 2 7 .6286 2 .0101 10 3 .2180 1 9 4258 2 7 1 .6337 3 .0152 11 .2230 1 9 1 4309 2 7 2 .6387 1 .0203 11 1 .2281 1 9 2 . 4359 2 7 3 .64.38 1 1 .0253 11 2 .2332 1 9 3 4410 2 8 .6489 1 2 .0304 11 3 ,2383 1 10 4461 2 8 1 .6539 1 3 .0355 L .2433 1 10 1 4512 2 8 2 .6590 2 .0406 1 .2484 1 10 2 4562 2 8 3 .6641 2 1 .0456 2 .2535 1 10 3 . 4613 2 9 .6691 2 2 .0507 3 .2585 1 11 4664 2 9 1 .6742 2 3 .0558 1 .2636 1 11 1 4714 2 9 2 .6793 3 .0608 1 1 .2687 1 11 2 4765 2 9 3 .6844 3 1 .0659 1 2 .2737 1 11 3 4816 2 10 .6894 3 2 .0710 1 3 .2788 2 4867 2 10 1 .6945 3 3 .0760 2 .2839 2 1 4917 2 10 2 .6996 4 .0811 2 1 .2889 2 2 4968 2 10 3 .7046 4 1 .0862 2 2 .2940 2 3 5019 2 11 .7097 4 2 .0912 2 3 .2991 2 1 . 5069 2 11 1 .7148 4 3 .0963 3 .3042 2 1 1 5r-'0 2 11 2 .7198 5 .1014 3 1 .3092 2 1 2 , 5171 2 11 3 .7249 6 1 .1064 3 2 .3143 2 1 3 5221 3 .7300 5 2 .1115 3 3 .3194 2 2 , 5272 3 1 .7350 5 3 .1166 4 .3244 2 2 1 5323 3 2 .7401 6 .1217 4 1 .3295 2 2 2 . 5373 3 3 .7452 6 1 .1267 4 2 .3346 2 2 3 5424 3 1 .7503 6 2 .1318 4 3 .3396 2 3 , 5475 3 1 1 .7553 6 3 .1369 5 .3447 2 3 1 . 5526 3 1 2 .7604 7 .1419 5 1 .3498 2 3 2 . 5576 3 1 3 .7655 7 1 .1470 5 2 .3548 2 3 3 5627 3 2 .7705 7 2 .1521 5 3 .3599 2 4 5678 3 2 1 .7756 7 3 .1571 6 .3650 2 4 1 ')728 3 2 2 .7807 8 .1622 6 1 .3701 2 4 2 5779 3 2 3 .7857 8 1 .1673 6 2 .3751 2 4 3 5830 3 3 .7908 8 2 .1724 6 3 .3802 2 5 5880 3 3 1 .7959 8 3 .1774 7 .3853 2 5 1 3931 3 3 2 .8009 9 .1825 7 1 .3903 2 6 2 . 3982 3 3 3 .8060 9 1 .1876 7 2 .3954 2 6 3 . 1032 3 4 .8111 9 2 .1926 7 3 .4005 2 6 .( 5083 3 4 1 .8162 3 .1977 8 .4055 2 6 1 .( VI 34 3 4 2 .8212 10 .2028 8 1 .4106 2 6 2 ( 5186 3 4 3 .8263 (12) STERLING MONEY OF GREAT BRITAIN. d. Dollars and d. Dollars and d. qrs. Dollars and d. Dollars and *. qrs. Decimals 8. qrs. Decimals. s. Decimals. s. qrs. Decimals. 3 5 .8314 4 10 3 1.1913 6 4 2 1.5512 10 1 1.9111 3 6 1 .8364 4 11 1.1963 6 4 3 1.5563 10 2 1.9162 3 6 2 .8415 4 11 1 1.2014 6 5 1.5613 10 3 1.9212 3 5 3 .8460 4 11 2 1.2065 6 5 1 1.5664 11 1.9263 3 6 .8516 4 11 3 1.2116 6 5 2 1.5715 11 1 1.9314 3 6 1 .8567 6 1.2166 6 6 3 1.5765 11 2 1.9365 3 6 2 .8615 5 1 1.2217 6 6 1.5816 11 3 1.9415 3 6 3 .8668 5 2 1.2268 6 6 1 1.5867 8 1.9466 3 7 .8719 5 3 1.2318 6 6 2 1.59i8 8 1 1.9517 3 7 1 .8770 5 1 1.2369 6 6 3 1.5968 8 2 1.9567 3 7 2 .8821 5 1 1 1.2420 6 7 1.6019 8 3 J. 9618 3 7 3 .8871 5 1 2 1.2470 6 7 1 1.6070 8 1 1.9669 3 8 .8922 5 1 3 1.2521 6 7 2 1.6120 8 1 1 1 9719 3 8 1 .8973 5 2 1.2572 6 7 3 1.6171 8 1 2 1.9770 3 8 2 .9023 5 2 1 1.2622 6 8 1.6222 8 1 3 1.9821 3 8 3 .9074 5 2 2 1.2673 6 8 1 1.6272 8 2 1.9872 3 9 .9125 5 2 3 1.2724 6 8 2 1.6323 8 2 1 1.9922 3 9 1 .9175 5 3 1 2775 6 8 3 1.6374 8 2 2 1.9973 3 9 2 .9226 5 3 1 1.2825 6 9 1.6424 8 2 3 2.0024 3 9 3 .9277 5 3 2 1.2876 6 9 1 1.6475 8 3 2.0074 3 10 .9:^27 5 3 3 1.2927 6 9 2 1.6526 8 3 1 2.0125 3 10 1 .9378 6 4 1.2977 6 9 3 1.6577 8 3 2 2.0176 3 10 2 .9429 6 4 1 1.3028 6 10 1.6627 8 3 3 2.0226 3 10 3 .9480 6 4 2 13079 6 10 1 1.6678 8 4 2.0277 3 11 .9530 5 4 3 1.3129 10 2 1.6729 8 4 1 2 0328 3 11 1 .9581 5 5 1.3180 10 3 1 6779 8 4 2 2.0378 3 11 2 .9632 5 5 1 1.3231 11 1.6830 8 4 3 2.0429 3 11 3 .9682 5 6 2 1.3281 11 1 1.6881 8 5 2.0480 .9733 6 6 3 1.3332 11 2 1.6931 8 5 1 2.0531 1 .9784 5 6 1 3383 U 3 1.6982 8 5 2 2.0581 2 .9834 5 6 1 1..3434 1.7033 8 5 3 2.0632 3 .9885 5 6 2 1.3484 1 1.7083 8 6 2.0683 1 .9936 5 6 3 1.3535 2 1.7134 8 6 1 2.U733 1 1 .9986 5 7 1.3586 3 1.7185 8 6 2 2.0784 1 2 1.00:^,7 5 7 1 1.3636 1 1.7236 8 6 3 2.0835 1 3 1.0088 5 7 2 1.3687 1 1 1.7286 8 7 2.0885 2 l.oi;^9 6 7 3 1.3738 1 2 1.7337 8 7 1 2.0936 2 1 1.0189 6 8 1.3788 1 3 1.7388 8 7 2 2.0987 2 2 1.0240 5 8 1 1.38.39 2 1.7438 8 7 3 2.1037 2 3 1.0291 5 8 2 1.3890 2 1 1.7489 8 8 2.1088 3 1 0341 5 8 3 1.3940 2 2 1.7540 8 8 1 2.1139 3 1 1.0892 5 9 1..3991 2 3 1.7590 8 8 2 2.1190 3 2 1.0443 5 9 I 1.4042 3 1.7641 8 8 3 2.1240 3 3 1.0493 5 9 2 1.4093 3 1 1.7692 8 9 2.1291 4 1.0544 5 9 3 1.4143 3 2 1.7742 8 9 1 2.1342 4 1 1.0595 5 10 1.4194 3 3 1.7793 8 9 2 2.1392 4 2 1.0645 5 10 1 1.4245 4 1.7844 8 9 3 2.1443 4 3 1.0696 5 10 2 1.4295 4 1 1.7894 8 10 2.1494 5 1.0747 6 10 3 1.4346 4 2 1.7945 8 10 1 2.1544 5 1 1.0798 5 11 1.4397 4 3 1.7996 8 10 2 2.1595 6 2 1 0848 5 11 1 1.4447 5 1.8047 8 10 3 2.1646 5 3 1.0899 6 11 2 1.4498 6 1 1.8097 8 11 2.1696 6 1.0950 5 U 3 1 4549 5 2 1.8148 8 11 1 2.1747 6 1 1.1000 6 1.4600 6 3 1.8199 8 11 2 2.1798 6 2 1.1051 6 1 1.4650 6 1.8249 8 11 3 2.1849 6 3 1.1102 6 2 1.4701 6 1 1.8300 9 2.1900 7 1.1152 6 3 1.4752 6 2 1.8351 9 1 2.1950 7 1 1.1203 6 1 1.4802 6 3 1.8401 9 2 2.2000 7 2 1.1254 6 1 1 1.4853 7 1.8452 9 3 2.2051 7 3 1.1304 6 1 2 1.4904 7 1 1.8503 9 1 2.2102 8 1.1355 6 1 3 1.4954 7 2 1.8553 9 1 1 2.2153 8 1 1.1406 6 2 1.5005 7 3 1.8604 9 1 2 2.2203 8 2 1.1457 6 2 1 1.5056 8 1.8655 9 1 3 2.2254 8 3 1.1507 6 2 2 1.5106 8 1 1.8706 9 2 2.2306 9 1.1558 6 2 3 1.5157 8 2 1.8756 9 2 1 2.2355 9 1 1.16C9 6 3 1.5208 8 3 1.8807 9 2 2 2.2406 9 2 1.1659 6 3 1 1.5259 9 1.8858 9 2 3 2 2457 9 3 1.1710 6 3 2 1.5309 9 1 1.8908 9 3 2 2508 10 1.1761 6 3 3 1.5360 9 2 1.8959 9 3 1 2.2558 10 1 1.1811 6 4 1.5411 9 3 1.9010 9 3 2 2.2609 10 2 1.1862 6 4 1 1.6461 10 1.9060 9 3 3 2.2660 (13) FRANCS, DRACHMS, AND LIRAS. d. Dollars and d. Dollars and d. Dollars and d. qrs. Dollars and qts. Decimals. Decimals. q)&. Decimals. Decimals. 9 2.2710 9 7 2 2.3420 9 10 3 24079 14 3.4066 9 1 2.2761 9 7 3 2 3471 9 M 2.4i;;o 14 6 3.5282 9 2 2.2812 9 8 2.3521 9 11 1 2.4180 15 3.6500 9 3 2.2862 9 8 1 2.3572 9 11 2 2.4231 15 6 3.7715 9 2.2913 9 8 2 2.3623 9 11 3 2.4282 16 3.8932 9 5 1 2 2964 9 8 3 2.3673 10 2 4333 16 6 4.0149 9 5 2 2.;50I4 9 9 2.3724 10 6 2 5550 17 4.i366 9 5 3 2.3065 9 9 1 2.3775 11 2.6766 17 6 4.2582 9 6 2.3116 9 9 9 2 2 3326 11 6 2.7983 18 4.3800 9 6 1 2.3167 9 3 2.3876 12 2.9200 18 6 4.5015 9 6 2 2.3217 9 10 2.3927 12 6 3.0416 19 4 6232 9 6 3 2.3268 9 10 1 2.3978 !3 3.1632 19 6 4.7448 9 7 2 3319 9 10 2 2.4028 13 6 3.2849 20 4.8665 9 7 1 2.3369 BELGIAN, FRENCH, AND SWISS FRANCS; SPANISH PESETAS, GRECIAN DRACHMS, AND ITALIAN LIRAS. EACH=19.3 CENTS. Francs, &c. Dollars and Decimals Francs, &c. 45 Dollars and; Decimals Francs.' Ac. Dollars and Decimals Francs, &c. Dollars and Decimals Francs, &c. Dollars and Decimals thereof. thereof. thereof. thereof. thereof. 1 .193 8.685 89 17.177 3300 636.90 7,600 1466.80 2 .386 46 8.878 90 17.37 3400 656.20 7,700 1486.10 3 .579 47 9.071 91 17.563 3500 675.50 7,800 1505.40 4 .772 48 9.264 92 17.756 3600 694.80 7,900 1524.70 5 .965 49 9.457 93 17,949 37(!0 714.10 8,000 1544.00 6 1.158 50 9.65 94 18.142 3800 733.40 8,100 1563 30 7 1.351 51 9.843 95 18.. 335 3900 752.70 8,200 1582.60 8 1.544 52 10.036 96 18.528 4000 772 00 8,300 1601.90 9 1.787 53 10 229 97 18.721 4100 791.30 8,400 1621.20 10 1.93 54 10.422 98 18.914 4200 810.60 8,500 1640.50 11 2.123 55 10.615 99 19.107 4300 829.90 8,600 1659.80 12 2 316 56 10.808 100 19 30 4400 849.20 8,700 1679.10 13 2.509 57 11.001 200 38.60 4500 8ti8 50 8,800 1698 40 14 2.702 58 11.194 300 57.90 4600 887 80 8,900 1717.70 15 2.895 59 1 1 387 400 77.20 4700 907.10 9.000 1737.00 16 3.088 69 11 58 500 96.50 4800 926.40 9,11)0 1756.30 17 3.281 61 11.773 600 115.80 4900 945.70 9,200 1775.60 18 3.474 62 11.966 700 135.10 5000 965,00 9, .300 1794.90 19 3.667 63 12.159 800 154.40 5i00 984 30 9 400 1814.20 20 3.86 64 12.352 900 173.70 5200 100,^60 9,500 1833.50 21 4 053 65 12545 1000 193 00 5300 1022 90 9,600 1852.80 22 4.246 66 12.738 1100 21230 5400 1042 20 9,700 1872.10 23 4.439 67 12.931 1200 231.60 5500 1061.50 9,800 1891.40 24 4.632 68 13 124 1300 250 90 5600 1080.80 9,900 19 1 0.70 25 4.825 69 13317 1400 270.20 5700 1100.10 10,000 I9.i0.00 26 5.018 70 13.51 1500 289.50 5800 111940 11,000 2123.00 27 5.211 71 1.3.703 1600 308.80 5900 1138,70 12,000 2316.00 28 5.404 72 13.896 1700 328.10 6000 1158 00 13,000 25(19.00 29 5.597 73 14.089 1800 347.40 6100 1177.30 14.000 2702.00 30 5.79 74 14.282 1900 366.70 6200 1196.60 15,000 2895.00 31 5.983 75 14475 2000 386.00 (>300 1215 90 16,000 3088.00 32 6.176 76 14.668 2100 405.30 6400 1235.20 17,000 3281.00 33 6.369 77 14.861 2200 424 60 6500 1254.50 18,000 3474.00 34 6.662 78 15.054 2300 443.90 6600 1273.80 19,000 3667.00 35 6.755 79 15.247 2400 463.20 6700 1293,10 20,000 3860 00 36 6.948 80 15.44 2500 482.50 6800 1312.40 30,000 5790.00 37 7.141 81 15.633 2600 501.80 6900 1331.70 40,000 7720.00 38 7.334 82 15.826 2700 521.10 7000 1351 00 50,000 9650.00 39 7.527 83 16.019 2800 540.40 7100 1370.30 60,000 11580.00 40 7,72 84 16.212 2900 559.70 7200 1389 60 70,000 13510.00 41 7.913 85 16.405 3000 579.00 7300 1408.90 80,000 15440.00 42 8.106 86 16.598 3100 598.30 7400 1428.20 90,000 17370.00 43 8.299 87 16.791 3200 617.60 7500 1447.50 100,000 19300.00 44 8.492 88 16.984 (14) GERMAN MARKS AND THALERS. MARKS OF GERMAN EMPIRE. MARK = 23.8 CENTS. Dollars and Dollars and Dollars and Dollars and Dollars and Marks. Dociruals Marks. Decimals Marks. Decimals Marks. Decimals Marks. Decimals thereof. thereof. thereof. thereof. thereof. 1 .238 30 7.14 69 14.042 88 20.944 1,800 42840 2 .476 31 7.378 60 14.28 89 21.182 1,900 452.20 3 .714 32 7.616 61 14.518 90 21.42 2,000 476.00 4 .952 33 7.854 62 14 756 91 21 658 3,000 714.00 5 1.19 34 8.092 63 14 994 92 21.896 4,000 952.00 6 1.428 35 8.33 64 15.232 93 22.134 5,000 1190.00 7 1.6fi6 36 8.568 65 1547 94 22.372 6.01)0 1428 00 8 1.904 37 8806 66 15.708 95 22.61 7,000 1666.00 9 . 2.142 38 9.044 67 15.946 96 22.848 8,000 1904.00 10 2.38 39 9.282 68 16.184 97 23 086 9,000 2142.00 11 2.618 40 9.52 69 16.422 98 23.324 10.000 2380.00 12 2.856 41 9.758 70 16.66 99 23.562 11,000 2618.00 13 3.094 42 9.996 71 16.898 100 23.80 12.000 2856.00 14 3.332 43 10.2.34 72 17.1.36 200 47.60 13,000 3094.00 15 3.57 44 10.472 73 17.374 300 71 40 14.000 3332 00 16 3.808 45 10.71 74 17.612 400 95.20 15.000 3570.00 17 4 046 46 10.948 75 17.85 500 119 00 16.000 3808.00 18 4.284 47 11.186 76 18.088 600 142 80 17.000 4046.00 19 4.522 48 11.424 77 18.326 700 166.60 18,000 4284 00 20 4.76 49 11.662 78 18.564 800 190.40 19.000 4522.00 21 4.998 50 11.90 79 18 802 900 214.20 20,000 4760.00 22 5.236 51 12.138 80 19.04 1 000 238.00 30.000 7140.00 23 5.474 52 12.376 81 19 278 1,100 261 80 40,000 9520.00 24 5.712 53 12.til4 82 19.516 1,200 285 60 50,000 11900.00 25 5 95 54 12 852 83 19.754 1,300 309.40 60 000 14280.00 26 6.188 55 13.09 84 19.992 1,400 333.20 70,000 16660.00 27 6.426 56 13.328 85 20 23 1,500 357 00 80.000 19040.00 28 6.6ft4 57 13.566 86 20.468 1,600 .380.80 90.(M)0 21420.00 29 6.902 58 13.804 87 20.706 1,700 404.60 100.000 23800.00 i CKOWNS OF SWEDEN, NORWAY, AND DENMARK. CROWN = S0.268. Crowns Dols. and Decimals. Crowns Dollars and Cents Crowns Dollars and Cents Crowns Dollars and Cents Crowns Dollars and Cents Crowns 1 Dollars and Cents 1 .268 20 5.36 39 10.45 68 15.54 77 20.64 96 25.73 2 .536 21 5.63 40 10.72 59 15.81 78 20.90 97 2fi.0O 3 .804 22 5.90 41 10.99 60 16.08 79 21.17 98 26.26 4 1.072 23 6.16 42 11.26 61 16.35 80 21.44 99 26.53 5 1.34 24 6.43 43 11.52 62 16.62 81 21.71 100 26.80 6 1.608 25 6.70 44 11.79 63 16.88 82 21.98 200 6.3.60 7 1.876 26 6.97 45 12.06 64 17.15 83 22.24 300 80.40 8 2.144 27 7.24 46 12.33 65 17.42 84 22.51 400 107.20 9 2.412 28 7.50 47 12.60 66 17.69 85 22.78 500 134.00 10 2.68 29 7.77 48 12.86 67 17.96 86 23.05 600 160 80 11 2.948 30 8 04 49 13.13 68 18.22 87 23.32 700 187.60 12 3.216 31 8.31 50 13.40 69 18.49 88 23.58 800 214.40 13 3.484 32 8.58 51 13.67 70 18.76 89 23.86 900 241.20 U 3.752 33 8.84 52 13.94 71 19.03 90 24.12 1000 268.00 15 4.02 34 9.11 53 14.20 72 19.30 91 24.39 2000 6.36.00 16 4.288 35 9.38 64 14.47 73 19.56 92 24.66 3000 804.00 17 4.556 36 9.65 55 14.74 74 19.83 93 24 92 4000 1072.00 18 4.824 37 9.92 66 15.01 75 20.10 94 25.19 5000 1340.00 19 5.092 38 10.18 57 15.28 76 20.37 95 25.46 6000 1608.00 (15) PESOS OF CHILL Peso = 91.2 cents. J Dollars § Dollars s Dollars g Dollars » Dollars S Dollars and Decimals. (S andOeut^ 0^ and Cents ^ and Cents ^ audCeiJts P^ and Cents 1 .912 20 18.24 39 35.57 58 62.90 77 70.22 96 87.55 2 1.824 21 19.15 40 36.48 59 53.81 78 71.14 97 88.46 3 2.736 22 20 06 41 37.39 60 54.72 79 72.05 98 89.38 4 3.648 23 20.97 42 38.30 61 65.63 80 72.9(5 99 90.29 6 4.660 24 21.89 43 39.22 62 56.54 81 73 87 lUO 91.20 6 6.472 25 2280 44 40.13 63 57.46 82 74.78 200 182.40 7 6.384 26 23.71 45 41.04 64 58.37 83 75,70 300 273.60 8 7.296 27 24 62 46 41.95 65 59.28 84 76 61 400 364.80 9 8.208 28 25.54 47 42.86 66 60.19 85 77.52 500 456.00 10 9.12 29 26.45 48 43.78 67 61.10 86 78.43 600 547.20 11 10.032 30 27.36 49 44.69 68 62.02 87 79.34 700 638.40 12 10.944 31 28.27 50 45.60 69 62.93 88 80.26 800 729.60 13 11.856 32 29.18 51 46.51 70 63.84 89 81.17 900 820.80 14 12.768 33 30.10 52 47.42 71 64.75 90 82.08 1000 912.00 15 13.68 . 34 31.01 53 48.34 72 65.66 91 82.99 2000 1824.00 16 14.592 35 31.92 54 49.25 73 66.58 92 83.90 3000 2736.00 17 15.504 36 32.83 55 50.16 74 67.49 93 84.82 4000 3648.00 18 16.416 37 33. 74 56 51.07 76 68.40 94 85.73 5000 6000 4560.00 19 17.328 38 34.66 57 51.98 76 69.31 95 86.64 5472.00 TURKISH PIASTRES. Piastre = $0.04.4. t Decimals i Dollars M ^ Dollars g Dollars S Dollars i Dollars 1 of g and 1 and 1 and to and and dollars. p^ cents. cents. cents. s cents. cents. 1 .044 20 .88 39 1.716 68 2.562 77 3.388 96 4.224 2 .088 21 .924 40 1.76 69 2.696 78 3.432 97 4.268 3 .132 22 .968 41 1.804 60 2.64 79 3.476 98 4.312 4 .176 23 1.012 42 1.848 61 2.684 80 3.52 99 4.356 5 .220 24 1.056 43 1.892 62 2.728 81 3.564 100 4.40 6 .264 25 1.10 44 1.936 63 2.772 82 3.608 200 8.80 7 .308 26 1.144 45 198 64 2.816 83 3.652 300 13.20 8 .352 27 1.188 46 2.024 65 2.86 84 3.696 400 17.60 9 .396 28 1.2.32 47 2.068 66 2.904 85 3.74 500 22.00 10 .440 29 1.276 48 2.112 67 2.948 86 3.784 600 26.40 11 .484 30 1.32 49 2.156 68 2.992 87 3.828 700 30.80 12 .528 31 1.364 50 2.20 69 3.036 88 3.872 800 35.20 13 .572 32 1.408 51 2.244 70 3.08 89 3.916 900 39.60 14 .616 33 1.452 52 2.288 71 3.124 90 3.96 1000 44.00 15 .660 34 1.496 53 2.332 72 3.168 91 4.004 2000 88.00 16 .704 36 1.54 54 2.376 73 3.212 92 4.048 3000 132.00 17 .748 36 1.584 56 2.42 74 3.256 93 4.092 4000 176.00 18 .792 37 1.628 66 2.464 75 3.30 94 4.136 6000 220.00 19 .836 38 1.672 57 2.508 76 3.344 96 4.18 6000 264.00 EGYPTIAN POUNDS OF 100 PIASTRES. POUND = $4.97.4. 4 Dollars 1 Dollars -a Dollars 'S Dollars 4 Dollars ^3 Dollars and a and s and and 3 and 3 and ^ Decimals o P4 Cents. ^ Cents. £ Cents. ^ Cents. ^ Cents. 1 4.974 20 99.48 39 193.99 58 288.49 77 383.00 96 477.50 2 9.948 21 104.45 40 198.96 69 293.47 78 387.97 97 482.48 3 14.922 22 109.43 41 20.3.93 60 298.44 79 392.95 98 487.45 4 19.896 23 114.40 42 208.91 61 303.41 80 397.92 99 492.43 5 24.87 24 119.38 43 213.88 62 308.39 81 402,89 100 497.40 6 29.844 25 124.35 44 218.86 63 313.36 82 407.87 200 994.80 7 34.818 26 129.32 45 223.83 64 318.34 83 412.84 300 1492.20 8 39.792 27 134.30 46 228.80 66 32.3.31 84 417.82 400 1989.60 9 44.766 28 139.27 47 2.33.78 66 328.28 85 422.79 500 2487.00 10 49.74 29 144.25 48 2.38.76 67 3.33.26 86 427.76 600 2984.40 11 64.714 30 149.22 49 243.73 68 338.23 87 432.74 700 3481.80 12 59.688 31 154.19 60 248.70 69 343.21 88 437.71 800 3979.20 13 64.662 32 159.17 51 263.67 70 348.18 89 442.69 900 4476.60 14 69636 33 164.14 52 258.65 71 353.15 90 447.66 1000 4974.00 15 74.61 34 169.12 53 263.62 72 358.13 91 452.63 2000 9948.00 16 79.584 35 174.09 54 268.61 73 363.10 92 457.61 3000 14922.00 17 84.568 36 179.06 55 273.57 74 368.08 93 462.58 4000 19896.00 18 89.532 37 184.04 66 278.64 75 373.05 94 467.56 5000 24870.00 19 94.506 38 189.01 67 283.62 76 378.02 96 472.53 6000 29844.00 (16) OQ ^ h-t W CC W W H CO Jzj ;2; o H o P 2 CC H^! s O O < ^ EH PQ Ph o W t-J w H 12; o •S9U9§ •His -OK 1169 • < 1399 1017 1399 1100 1219 << 1659 1399 1159 1666 1399 ll "1 r- June 2, 1872. Feb. 1, 1873. Feb. 3, 1872. Feb. 1, 1873. April 22, 1872 Sept. 3, 1872. Aug. 19, 1873 Feb. 1, 1873. June 2, 1872. Aug. 26, 1873 Feb. 1, 1873. •lOOAV JO 98«}adOJaj : : : j ! s s i I ill •SURS JO iqSp.vi M 00 o : i : : : •TOOAV JO 93BiUa019d[ s i i i i 00 rH : : : : : t- 00 : : : : : •SIRS JO ^qSpAi 1 - M i : t> o : : : : : •100 AV JO 00 i : : «c> : : : 00 O : •>* M< CC fO t^ 00 : *>• in to i- joiqSia^V^I £ ^ : : : t- oj : t- o" t- t- •100 Ai JO gSB^aaojaj «o : : : . : o o o : o CC : : : I : o oo t- t- . • ; ; : O «0 iO •saiJis a; Hc -« : He, jo^qSisAV £ ^ f^ : ^ rji : : : J : •>* tji •«9- •poAV JO 93B;u8Daa •« ,or,sf„ 1 1 - « i - : ^ : : ; : : ^ ^ ^ •100 AV JO oeo«:-*(M:-*: ::c<» : •saiJig JO ^qSpAi : •100 AV JO 93B^aaoj8j: s s i 1 t^ : : I : ; : : •8nT3[g JO ^qapAV ^ e«S M : ; ec : : : : : : j n 'S a :§ f Commonly called ^ " Western Prov- ( ince Skins." General. Shearlings, aver- ) age weight. ) Average weight. ( Shearlings, aver- J age weight. Avernge weight. ■J avernge weight, ) Suit d skins, J avenige weight. .1 'S « > 1 8 1 1 1 ^2 '> II o c o 6 From Port Elizabeth Cape of Qood Hope (general) 1 'Rflvrniit j ■» s " Buenos Ayres " Demerara St. John's, New Brunswick Prince Edward's Island New Zealand ^ '• "Dimpidin 1 J Swan River, Australia L.. (17) PRICES PER OWT. of 112 lb. or 2V of a Ton, from 1 Penny to (^Prepared for ''HeyVs U. /S. Import Duties,'' by Capt. B. Ti PerCwt. s. d. lib. 21b. 31b. 41b. 51b. 61b. 71b. 81b. 91b. |101b. 111b. 121b. 131b. 14 s. d. ft. d. s. d. .«. d. *. d. .. d. s. d. s. d. s. d. s. d. s. d. *. d. «. d. «. 1 0,h 0^ Orh Oh Ojh Ot\ H, 0^ Oih OA o^h OA 0^ 2 0^ 0,.^ Orh 0-^ • 0/, OA Oi Of 05^^ OA OU OA OM 3 Ojh OA Ojh OA OtV. 03". Of^. OA OiV. oi^ OAV 0.^. o,¥. 4 OJ, 0^4 05V Of OA i o,\ OJ Of OA j Oft: OH j Of Off 5 Ojh OA o^\ OA Oi^A OH 0^^, OA 0i¥2 Oil o^Y^ Off Ot¥2 6 0^ 0^^ 0^ OA OM 0^.1 Of Of ou Oil! Ofi OA OM 7 0^- 0^ 0^ oi O^s j Of Oy\. 0-1 0^ Of i OH o| 1 Oil 8 OtV 0^ OfV Of Ot\ Of 01 Of OA- Of ! oii Of oil , 9 Ojh. 0^^ om o,«. or^^ m 0^, OA 0^1, OMI 0^2 oel ixf^i 10 0^% 0^ ou Ot^- m : 01 i. Of Of 1 oil ; O'il off j li^i lA 11 0^^ OH o^¥. OH Oi^i OM: OU ofii 0^1 ou\ iihl i^i 1^ 1 0^ Ot\ 0,^ Of OM 1 0^,1 o| Of 1 OH 1 ii^4 lA 1 If 1 ifi 2 OA- 0^ 0^ Of ll^ If i n If 111 2f 2A 2f 21i 3 OA Ot^, Off If m m 2i 2f m 3A 3if 3f 4A 4 0^ Of If If ^ 2f 3 3f 3f 4f 4f 5f 5f , f) ou 1t^4 m 2| 2M 3t^i •>l 4f . 4|| .^A 5M Gf ml (J 0^ If m 2f 3A 3f 4| 5f 511 1 «f 7A 7f 1 8A 7 0| 1| n 3 3| 4i H 6 n 7i 8i 9 9| 8 0^ If 2^ 3f 4f 5f 6 6f 7f 8f 9f lOf llf , 1 9 m 111 2|f 3f 4|| 5H 6| 7f 8H 9A lOfl llf 1 Oft 1 10 hh -} i -'^A 4f 5t\ Gf 7* 8f 9t^^ lOf nil 1 Of 1 111 1 11 MV 2A 3i| 4f 5§f 1 73*,- 8i 9f lOH i 11.11 1 OH 1 1 2f , 1 -Si, 1 12 1? 2^ 1 3f 5i 6f 7f 1 9 lOf llf 1 Of j 1 2f 1 3f 1 4f ! 1 l.S m 2ii 4^s, 5f m m 9| llf 1 OH 1 111 1 3^j 1 4f 1 «A 1 14 n 3 H 6 7i 9 lOJ 1 1 If 13 1 4| 1 6 1 7J 1 ir, ni 3fV! 411 Gf «A 9,^, Hi 1 Of 1 m 1 4A 1 5if 1 7f 1 m 1 1(> 11 3f j 5^ Gf 8f lOf i 1 1 If 1 3f 1 5f 1 Gf 1 8f 1 lOf 2 17 m 3^; ai 7f 9^ 10 ii 1 Of 1 2f 1 4H 1 GA 1 82V 1 9f 1 lUf 2 18 m 3f o\l 7f 9^ llf I 1 IJ 1 3^- j 1 5A 1 7f 1 9j\ 1 llf 2 lA 2 19 -v^ 4i^! 0,^ 8f lOA 1 . 0^1 1 2i 1 4f 1 6A 1 8A 1 lOH i .2 Of 2 2i| 2 20 '^'7 4f ! Gf 8f lOf 1 Of 1 1 3 1 5f 1 1 7f 1 9f 1 llf i 2 If 2 3f 1 2 21 n 41- 1 (i|- 9 Hi 1 U 1 3| 1 G 1 8i 1 io| 2 0| 2 3 2 5i 2 22 2^f 4^ 7-^, 9f nil 1 2^ 1 1 41 1 6f 1 1 9^^ 1 Hf 2 111 2 4f 2 6A 2 23 m m 7U 9f 1 oi^ 1 2H 1 ^1 1 7f 1 1 10^ 2 OA 2 32^ 2 5f i 2 82V 2 24 2* ^ ; 7f lOf 1 Of I 1 3f 1 G 1 8f 1 1 llf 2 If 2 4f . 2 6f j 2 9f 3 25 m 5,^^ 8^ lOf 1 Ui 1 1 4,\ 1 G| 1 9f 2 Oi^ 2 21i 2 5H 2 8f ! 2 10§f 3 2G m 5t 1 8A IH 1 HI 1 4f 1 7h 1 lOf I 2 1-i^ ! 2 3f ] 2 6^^ \ 2 9f 3 Oi\ 3 27 m 5Ui 8M llf 1 m 1 5tk 1 SI 1 llf.; 2 2^ 2 4ii 2 7ff | 2 lOf 3 If^ 3 28 3 6 9 1 1 3 16 119 20|23 26129 |30 3 3 3 29 .%\ GA 9/^ 1 Of 1 3|f 1 6^J 1 9| 2 Of i 2 3H I 2 7^ 2 10^ ! 3 If 3 4H 3 30 '■^A <3f 9^, 1 Of 1 4,V i 1 7f ! 1 104 2 If ! 2 4i| ' 2 8f 1 2 llf\ t 3 2f ^ 3 5ii 3 31 :^A «A m 1 If 1 m i 1 7H 1 Hi 2 2f 1 2 5|f i 2 9t\I 3 Oif 3 3f 1 3 7A 3 32 3^ 6f lOf 1 If 1 5f 1 8f 2 2 3f 1 2 Gf i 2 lOf i 3 If 3 5f 1 3 8f 4 33 Hi 7t^ lOM 1 2f 1 5H 1 1 9^ 2 Of 2 4f 2 7M 1 2 HAi 3 2f| 3 6f 1 3 9U 4 34 •H^ 7f 1 lOif 1 2f 1 G^ 1 9f ! 2 U 2 5f 2 81i 3 Of 1 3 4^ 3 7f 3 Uj\ 4 35 H 71 i lu 1 3 1 G| 1 lOIr i 2 21 2 6 2 9| ! 3 ij ! 3 5i 3 9 4 0| 4 36 3f 7f llf 1 3f 1 7f 1 111 2 3 2 6f 2 lOf 3 2f 3 Gf 3 lOf 4 2f 4 37 m m lilt 1 3f 1 7M 1 IIH 2 3| 2 7f 2 lift 3 3A 3 7fi 3 llf 4 3ff 4 38 ^h 8^ 1 Ot\ 1 4f 1 8A 2 Of 2 4i 2 8f 3 OA 3 4f 3 81i 4 Of 4 411 4 39 4A .Sf\l Oil 1 4f 1 8|f 2 1,^1 2 oi 2 9f 3 IM ! 3 5ii: 3 9f| 4 2f 4 6A 4 40 4f .Sf 1 Of 1 5| 1 9f 2 If i 2 G 2 lOf ' 3 2f 3 6f ' 3 llf . 4 3f ' 4 7f 5 41 4|i «H 1 1^ 1 5^ 1 9f| 2 2^ 2 GJ 2 H| 3 m 3 711 4 0^ ■4 4f 4 9^^ 5 42 ^ 9 1 n 1 G 1 lOi 2 3 2 7i 3 3 4| 3 9 4 If 4 G 4 lOf a 43 4M 9A 1 12| 1 Gf 1 11^ 2 3t^ 2 8i 3 Of 3 5B 3 lOA 4 2f| 4 7f 4 H5I 5 44 4^ 9f !1 2^ 1 6f 1 llf 2 4f 2 9 3 If 3 Gf 3 llf 4 3f 4 8f .5 n 5 45 m i'lVl 2e 1 7f 2 0.^ 1 2 4H 2 9f 3 2f 3 7H 4 OA 4 .^^ 4 9f 5 2H 5 46 m 9f 11 2H 1 7f 2 0-^ 2 5f 2 lOi 3 3f 3 8^\ ! 4 If 4 6t^ 4 llf 5 4^1^ 5 47 ^ih lO^jl 3^, 1 8^ 2 lA 2 6^ 2 Hi 3 4f 3 9^ ! 4 2t\ 4 7H 5 Of 5 5f| 5 48 M 1 lOf jl 3f 1 8f 2 If 2 6f 3 3 5f 3 lOf 1 4 3f 4 8f 5 If 5 6f 6 49 H m ii 3| 1 9 2 2J 2 7| 3 Of 3 6 3 Hi 4 4f 4 9| 5 3 5 8i 6 50 1 lb. lOf 14^ 1 9f 2 2_H 2 8| 3 U 3 6f 4 OA 4 5f 4 lOH AJiJAJ^ 6 14 '21b. 31b. 41b. 51b. 61b. 71b. 81b. 91b. ilOlb. 111b. 121b.' 13 1b. FNTEHED, ACCOBOINB TO ACT OF C0N3RES3, iUings ; reduced to Prices per lb. on from 1 lb. to i Cwt, of 28 lb. ^j Clerk of the U. S. General Apprauer's Office, in Neiv York.) . 161b. 171b. 181b. 191b. 201b. 211b. 221b. 231b. 241b. 251b. 261b. 271b. 281b. Per Cwt *. d. s. d. ». d. «. d. «. d. s. d. s. d. 8. d. 8. d. 8. d. 8, d. 8. d. 8. d. 8, d. ft 0^ f Of 0^ 0^ 0^, 0^ OA m 0^ OA Oi^ OH OfW o\ 1 OH 0^, OH 0^ o« m on Of OH Off 0^^ Of 2 ^J Of Oi% OH OA^ OH Ot'B Oil 0^1 OA 0^ 0^^ Ot¥. 0| 3 f Of ■ m oA, OH , Of 0| ofi m 1 Of Off i ofi OH 1 4 (2 0^ 0/^,: 0M| f 0^ OM 1 OHI om\ Oil; oig m iih ii^ 1-1^^ w, 1* n 1^1 ii^l -H lA iM 1? m 1 ml m i n 6 1 1 H^ , H itV 1 li lA It 1 ii^ i ^ 1^ If : iH . H 7 H 1t\ i 1? lA 1? : n ^ lA j ^ m 1 If m i 2 8 i^ If It^i^i m iiV. m' m m\ wJ iM 2jh\ 2^ ?^' 24 9 f i H m m ifl 1 iH li Iff 2^ 1 2i , m 2^1 2e : 2j 10 h Ifj li%| IM: l^^ Ifl: 2,1, 2^^ 2^J 2,5, 2i¥? 2^Ji 2^-r\: 2| 11 f i ifl m 1 uii 22V 2} i 2i 2A 2e ! 2f 2M 2Hi 2ft : 3 1 . 3^ 3A 1 3f 1 4J5 i 4? 4i 4f 4H i 5^ oA 1 5f ofi 6 2 \ 5f 5H 1 5H! 6A 1 6f 6J H^ 7H 7f 8^ 8^ 8ffi 9 3 Cf 7? i 7f 1 8^ 8f 9 9f 9f lOf lOf llf llf ; 1 4 [ 8f OA 1 9^1 lOA lOf Hi nil 1 0^ 1 Of 1 Hi 1 HI 1 2fi 1 3 f m loH 1 m 1 OA 1 1 Of I 1 1^ 1 2^ , 1 2H 1 3f 1 43I, i 1 4f 1 5^4 1 6 (J 1 1 o| 1 H 1 2i 1 3 1 3| 1 4J 1 H 1 6 1 6| 1 7f 1 84 i 1 9 7 1 If 1 2f 1 1 3f 1 4? 1 1 5f 1 6 1 6f 1 7f 1. 8f 1 9f 1 10? 1 llf' 2 8 \ 1 3f 1 4M 1 1 5A 1 6^ 1 7? 1 H 1 9,3^ 1 lOA 1 llf 2 0^ 2 ItV 2 22»5f 2 3 9 1 5+ 1 6 3^ 1 1 7? i 1 8^ 1 9f 1 lOj 1 llf 2 0^ 2 If 2 2H 2 3f 2 4f|i 2 6 10 1 6f 1 83V 1 y^ 1 lOJ^ 1 lU : 2 Of 2 HI 2 3^3^ i 2 4f 2 oH i 2 6A 2 7f| 2 9 11 .. 1 8^ 1 9f ! 1 llf i 2 Of i 2 If j 2 3 2 4? 2 5f ; 2 6f 2 8f ; 2 9f 2 lOf 1 3 12 110? 1 IIH 2 1^: 2 m 2 3f 2 5i 2 6f, 2 85*^ ! 2 9f 2 lOfl 3 0^5 3 Iff! 3 3 13 ' 2 2 H 2 3 12 ^ 2 6 2 7i 2 9 2 lOJ 3 3 If 3 3 3 4f j 3 6 14 r ^ H 2 3^ 1 2 41|: 2 m 2 8^ 2 9| 2 11^ 3 Off 3 2f 3 4^% ^3 oH 3 7H 3 9 15 ! 2 3^ 2 5^ 2 ,6f , 2 8f i 2 10? j 3 1 3 If 1 3 3f , 3 5f 3 6f 3 8f 1 3 10* 4 16 ^ 1' 5f 2 6H 1 2 8H; 2 lOH 3 Of 1 3 24 3 4^1 3 off 1 3 7f 3 9f| 1 3 llA: 4 1^ 4 3 17 •J 6f 2 8H 1 2 lOf ! 3 Ot^^ 3 2f i 3 4J 3 6f i 3 8^ i 3 10? 4 0^^ 4 2f i 4 4^^ 4 6 18 f 1 ^' 8f 2 lOH 3 0^5 3 m 3 4f 3 6| 3 8H! 3 1011 i 4 Of 4 2f| 1 4 4f| 4 6^i' 4 9 19 i 2 10? 3 Of 3 24 3 4f 3 6f 1 3 9 3 llf 1 4 1? 1 4 3f 4 of 1 4 7f 1 4 9f ; o 20 3 3 2i 3 4^ 3 6| 3 9:3 llj 4 U i 4 3| 4 6 4 8J 4 lOi i 5 Of 1 5 3 21 f 3 Ifi 3 4^ 3 6f 3 8H 3 11^ 1 4 IJ 4 3f 1 4 6t\ 4 8f 4 lOfl 5 1? 1 5 . 3^1 5 6 22 r •'^ 3f' 3 5M 3 8A 3 io?t 4 1? : 4 3| 4 6t\; 4 m 4 llf 5 Ifl 5 4^ 5 6f|| 5 9 23 :5 of 3 7f 3 10? ' 4 Of 4 3f , 4 6 4 8f 1 4 llf 1 5 If 5 4 15 6f 1 5 9f 6 24 r 3 6f 3 9H ^ 4 Oj\ 4 2ff 4 of 1 4 81 4 10if 5 IH' 5 4? o 6|| i o 9^4 6 0^1 6 3 25 :| 3 8f 3 11t\ 4 2^ 4 m i 4 7f 4 loj 1? ; 5 4,^5 6f o 9^ ; 6 Of 6 3^i 6 6 26 ^ ' 3 lOf 4 1^ i 4 4^ 4 6H ' 4 9f 5 0| 5 3^*5 5 6H 5 9f 6 0,^ j 6 3t\ 6 6^1 6 9 27 4 4 3 j 4 6 4 9 5 15 3 5 6 ; 5 9 6 63 i6669|70 28 \ -1 If 4 4M ! 4 7H 4 11^ 15 2f ! 5J 5 8/5' 5 IIH 1 6 2f 6 off 1 6 8fi 6 llffi 7 3 29 f i 4 3f 4 e^Sf 4 9f 1^ : 5 4f 5 7^ lOf ; 6 HI ! 6 5f 6 8^ i 6 llf i 7 2H 7 6 30 f 1 4 of 4 8e i 4 lli| 5 3^ 1 5 6f i 5 9| 6 1,^1 6 4H 6 7f 6 ll^V 7 2A^ 7 off 7 9 31 4 6f; 4 lOf 5 IS o 5i ! 5 8f 6 6 3f 1 6 6f 6 10? 7 1^ 7 .'^f i 7 8f 1 8 32 r 4 8f 5 O^V 1 5 3^ 5 7^j i 5 lOf 6 24 6 5H| 6 9^ 7 Of 7 4H 7 7f|^ 7 llff: 8 3 33 f 4 lOf; 5 IH 1 5 5^ i 5 9t\ ! 6 Of 6 4^ 6 8f 1 6 llfl 7 3f 7 7^ 7 lOf I 8 2^^^ 8 6 34 .-. j 5 3| 15 7i I 5 llj : 6 3 16 6| 6 10^ ! 7 24 7 6 7 9| 8 If 1 8 5^ i 8 9 35 5 If of 5 9f 1 6 1? 6 5f i 6 9 7 Of ! 7 4f 7 8f 8 Of 8 4? 8 8f 9 36 [ 5 3f 5 7H 5 llyV « 3^ 6 7? j 6 llj 7 3^ 7 7A 7 llf 8 3^ i 8 7^i 8 11^ 9 3 37 1 5 o^ 5 9t\ 5 6f -5 11^ 6 1? 1 6 5^ 6 9f 1 7 l| 7 5f i 7 9A 8 If 8 5H 8 9f 9 HI 9 6 38 6 3A' 6 7H 6 llf ] 7 3| 7 7H 8 0^ j 8 4? 8 SH 9 OA 9 4e 9 9 39 5 8f 6 0& 6 o| (> 9i 7 If i 7 6 7 10? i 8 2f ! 8 6f 8 llf 9 3f 9 7f 10 40 f 1 5 10? 6 211 6 7J5I 6 iHf 7 3f 7 8i 8 0^1 8 02>5 8 9f 9 Ifl 9 6A^ 9 lOf 1 10 3 41 'no 6 4| 6 9 i 7 U 7 6 7 10^ 8 3 1 8 7^ 9 9 4f 9 9 10 U ilO 6 42 , .; ifi 6 6^ 6 lOH! 7 3^ 7 8;^ 8 Of 8 5A|8 9H 9 2f 9 7^ 9 11H 10 4ff 10 9 43 G 3f 6 8^ 7 Of ! 7 5f 7 10? 8 3 8 7f ! 9 Of 9 5f 9 9f 10 2f 10 7? 11 44 \ 6 oj 6 9H 7 2|J 7 7H 8 Of ' 8 ->\ 8 10,ij 9 2?t 1 9 7f 10 Off 10 o^ 10 10^ 11 3 1 45 6 6fi 6 IIH 7 4f 7 9r\ 8 2f i 8 7J 9 Of 9 5A 9 10? U) 3,35 110 8f i 11 13^111 6 46 i 6 8f' 7 IH 7 6^ 7 11^ 8 4f 1 8 9| 9 2H 9 7f| 10 Of 10 5^ !lO lOfl' 11 3ff'll 9 47 r, 10? 7 3? ! 7 8f 8 n 8 6f 9 9 5f 9 10? 10 3f 10 8f 11 If 1 11 6f 12 48 7 7 5J : 7 10| 8 ^ 8 9 9 2\ 9 7\ 10 0| 10 6 10 lli 11 4i 11 9| 12 3 49 J 7 If 7 71^5 i 8 Of 8 5H 8 ilf 9 4J 9 9f 10 3,^ 10 8f 11 m 11 7? 1 12 0^ 12 6 50 . '161b.' 17^b. 181b. T91b7 201b. 2rib^ 22TbT 231b. 24 lb. 251b. 261b.' 271b. 281b THE LIBRARIAN OF CONGBrS?, AT ' KQTON, D. C. TONS, HUNDRED-WEIGHTS, AND QUARTERS. REDUCED TO POUNDS. QR. = 28 1bs. CwT. =112Ib3. Ton = 2240 lbs. t Qrs. Ctots. Poands. Tons. Pounds. Tons. Pounds. Tons. Pounds. Tons. Pounds. 1 28 26 58.240 73 163,620 120 268,800 166 371,840 2 56 27 60.480 74 166 760 121 271,040 167 374,080 3 84 28 62,720 75 168,000 122 273,280 168 376,320 1 112 29 64.960 76 170.240 123 276,520 169 378,660 2 224 30 67,200 77 172,480 124 277,760 170 380,800 3 336 31 69,440 78 174,720 125 280,000 171 383,040 4 448 32 71,680 79 176,960 126 282 240 nn 386,280 5 660 33 73,920 80 179,200 127 284,480 173 387,520 6 672 34 76,160 81 181.440 128 286 720 174 389,760 7 784 35 78,400 82 183.680 129 288,960 175 392,000 8 896 36 80,640 83 185 920 130 291.200 176 394,240 9 1,008 37 82,880 84 188,160 131 293,440 177 396,480 10 1,120 38 85,120 85 190 400 132 295,680 178 398,720 11 1,232 39 87,360 86 192.640 133 297,920 179 400,960 12 1,344 40 89,600 87 194,880 134 300,160 180 403 200 13 1,456 41 91,840 88 197 120 136 302,400 181 405,440 14 1,568 42 94,080 89 199,360 136 304 640 182 407,680 15 1,680 43 96,320 90 201,600 137 306,880 183 409,920 16 1,792 44 98.600 91 203,840 138 309.120 184 412,160 17 1,904 45 100 800 92 206.080 139 311 o60 186 414,400 18 2,016 46 10.3,040 93 208.320 140 31^,600 186 416,640 19 2,128 47 105.280 94 210,560 141 315,840 187 418,880 Tons 1 2,240 48 107.520 95 212 800 142 318,080 188 421,120 2 4,480 49 109.760 96 215,040 143 320,320 189 423,360 3 6,720 60 112.000 97 217,280 144 322,560 190 426,600 4 8.960 61 114,240 98 219,520 146 324,800 191 427,840 5 11,200 62 116,480 99 221,760 146 327,040 192 430,080 6 13,440 63 118.720 100 224,000 147 329 280 193 432 320 7 15,680 54 120,960 101 226,240 148 331,520 194 434.560 8 17,920 56 123.200 102 228,480 149 333,760 195 436,800 9 20,160 66 125,440 103 230,720 160 336,000 196 439,040 10 22,400 57 127,680 104 232,960 151 338,240 197 441,280 11 24,640 68 129,920 106 235,200 152 340,480 198 443,520 12 26,880 69 132,160 106 237,440 153 342,720 199 445 760 13 29,120 60 134400 107 239.680 164 344,960 200 448,000 14 31,360 61 136,640 108 241,920 156 347,200 300 672,000 15 33,600 62 138,880 109 244,160 166 349,440 400 896,000 16 35,840 63 141.120 110 246,400 167 351,680 500 1,120.000 17 38,080 64 143,360 111 248.640 158 353,920 600 1,344,000 ' 18 40,320 65 145 600 112 250.880 159 356.160 700 1,568,000 19 42,660 66 147,840 113 263,120 160 358,400 800 1,792,000 20 44.800 67 150,080 114 256,360 161 360,640 900 2,016,000 21 47.040 68 152,320 116 257,600 162 362.880 1000 2,240,000 22 49,280 69 164.660 116 259,840 163 365,120 2000 4,480,000 23 51,520 70 156,800 117 262.080 164 367,360 3000 6,720,000 24 63,760 71 159,040 118 264,320 165 369,600 5000 11,200,000 25 66,000 72 161,280 119 266,560 (22) / FRENCH KILOGRAMMES, OR KILOS, CONVERTED INTO POUNDS AVOIRDUPOIS. Kilogramme = 2.2046 lbs. According to Act of July 28th, 1866. Kil. &s. KU. ft)S. Kil. ft)S. Kil. S)3. Kil. lbs. 1 2.205 30 66.15 59 130.095 88 194.04 1,800 3,969 2 4.41 31 68.355 60 132.30 89 196.245 1,900 4,189.5 3 6.615 32 70.56 61 134.505 90 198.45 2.000 4,410 4 8.82 33 72.765 62 136.71 91 200.655 3,000 6,615 5 11.025 34 74.97 63 138.915 92 202.86 4,000 8,820 6 13.23 35 77.175 64 141.12 93 205.065 5,000 11,025 7 15.435 36 79.38 65 143.325 94 207.27 6,000 13,230 8 17.64 37 81.585 6« 145.53 95 209 475 7.000 15,435 9 19.845 38 83.79 67 147.735 96 211.68 8,000 17,640 10 22.05 39 85.995 68 149.94 97 213.885 9,000 19,845 11 24.255 40 88.20 69 152.145 98 216.09 10,000 22,050 12 26.46 41 90.405 70 154.35 99 218.295 11,000 24,255 13 28.665 42 92.61 71 156.555 100 220.5 12.000 26460 14 30.87 43 94.815 72 158.76 200 441 13,000 28,665 15 33.075 44 97.02 73 160.965 300 661.5 14,000 30,870 16 35.28 45 99.225 74 163.17 400 882 15.000 33,075 17 37.485 46 101.43 75 165.375 500 1102.5 16,000 35,280 18 39 69 47 103.635 76 167.58 600 1323 17,000 37,485 Id 41.895 48 105.84 77 169.785 700 1543.5 18,000 39,690 20 44.10 49 108.045 78 171.99 800 1764 19,000 41,895 21 46.305 50 110.25 79 174.195 900 1984.5 20,000 44,100 22 48.51 51 112.455 80 176.40 1000 2205 30,000 66,150 23 50.715 52 114.66 81 178.605 1100 2425.5 40,000 88.200 24 52.92 53 116.865 82 180.81 1200 2646 50,000 110,250 25 55.125 54 119.07 83 183 015 1300 2866.5 60,000 132,300 26 57.33 55 121.275 84 185 22 1400 3087 70,000 154,350 27 59.535 56 123.48 85 187.425 1500 3307.5 80,000 176,400 28 61.74 57 125.685 86 189.63 1600 3528 90,000 198,450 3V 63.945 58 127.89 87 191.835 1700 3748.5 100,000 220,500 FRENCH LITRES. REDUCED TO WINE-QUARTS. Litre — 1.0567 Quart ; Decilitre = .10567 Quart. According to Act of July 28th, 1866. Litres. Wine-Qts. Litres. Wine-Qts. Litres. Wine-Qts. Litres. Wine-Qts. Litres. Wine-Qts. 1 1 06 27 28.53 63 56 01 78 82.42 400 422.68 2 2.11 28 29.59 64 57.06 79 83.48 500 528.35 3 3.17 29 30.64 65 58.12 80 84.54 600 634.02 4 4.23 30 31.70 66 59.18 81 85.59 700 739.69 5 5 28 31 32.76 67 60.23 82 86.65 800 845.36 6 6.34 32 33 81 58 61.29 83 87.71 900 951.03 7 7.40 33 34 87 69 62.35 84 88.76 1,000 1,056.70 8 8.45 34 35 93 60 63.40 85 89.82 1,100 1,162.37 9 9.51 35 36.98 61 64.46 86 90.88 1,200 1.268.04 10 10.57 36 38.04 62 6552 87 91.93 1,300 1,373.71 11 11.62 37 39.10 63 66.57 88 92.99 1,400 1,479.38 12 12.68 38 40.15 64 67.63 89 94.05 1,500 1,585.05 13 13.74 39 41 21 65 68.69 90 95.10 1,600 1,690.72 14 14.79 40 42.27 66 69.74 91 96.16 1,700 1,796.39 16 15.85 41 43.32 67 70.80 92 97.22 1,800 1,902.06 16 16.91 42 44.-38 68 71.86 93 98.27 1.900 2,007.73 17 17.96 43 45.44 69 72.91 94 99.33 2,000 2.113.40 18 19.02 44 46.49 70 73.97 96 100.39 3.000 3,170.10 19 20.08 45 47.55 71 75.03 96 101.44 4,000 4,226.80 20 21.13 46 48.61 72 76.08 97 102.50 5.000 5,283.60 21 22.19 47 49.66 73 77.14 98 103.56 6,000 6.340.20 22 23.25 48 50.72 74 78.20 99 104.61 7,000 7,396.90 23 24.30 49 61.78 75 79.25 100 105.67 8,000 8,453.60 24 25.36 50 52.84 76 80.31 200 211.34 9,000 9.510.30 25 26.41 51 63 89 77 81.37 300 317.01 10,000 10,567.00 26 27.47 62 54.95 (23) CASTILIAN LIBRAS, OR "SPANISH POUNDS," CONVERTED Il:TTO POUNDS AVOIRDUPOIS. Libra, . , . = 7100.32 Grains Troy. Pounds Avoirdupois, . = 7000 " " Ib.S. ft.Av'd. Tb.S. fl). Av'd. a.s. ft. Av'd. ft.S. ft. Av'd. ft.S. ft. Av'd. 1 1 01 45 45 64 89 90 28 25000 25358 28 69000 69988 84 2 2 08 46 46 66 90 91 29 26000 26372 61 70000 71003 17 3 3 04 47 47 67 91 92 30 27000 27386 94 71000 72017 60 4 4 06 48 48 69 92 93 32 28000 28401 27 72000 73031 83 6 6 07 49 49 70 98 94 33 29000 29416 60 78000 74046 16 6 6 09 50 60 72 94 95 35 30000 30429 93 74000 75060 49 7 7 10 51 51 78 95 96 36 81000 31444 26 75000 76074 82 8 8 12 52 52 75 96 97 88 32000 32458 59 76000 77089 16 9 9 13 53 53 76 97 98 39 38000 33472 92 77000 78103 49 10 10 14 54 54 77 98 99 40 84000 34487 25 78000 79117 82 11 11 16 55 55 79 99 100 42 35000 85501 59 79000 80132 15 12 12 17 56 66 80 100 101 43 36000 86515 92 80000 81146 48 13 13 19 57 57 82 200 202 87 37000 37530 25 81000 82160 81 14 14 20 58 58 83 300 304 30 38000 38544 58 82000 83175 14 15 15 22 59 59 85 400 405 73 39000 39558 91 88000 84189 47 16 16 23 60 60 86 600 507 16 40000 40573 24 84000 85203 80 17 17 24 61 61 87 600 608 60 41000 41587 57 85000 86218 14 18 18 26 62 62 89 700 710 03 42000 42601 90 86000 87232 47 19 19 27 68 63 90 800 811 46 48000 43616 23 87000 88246 80 20 20 29 64 64 92 900 912 90 44000 44630 56 88000 89261 13 21 21 30 65 65 93 1000 1014 88 45000 45644 89 89000 90276 46 22 22 32 66 66 95 2000 2028 66 4^000 46659 22 90000 91289 79 23 23 33 67 67 96 301)0 3042 99 47000 47673 55 91000 92304 12 24 24 34 68 68 97 4000 4057 32 48000 48687 88 92000 93318 45 25 25 36 69 69 99 6000 5071 65 49000 49702 21 93000 94332 78 26 26 37 70 71 00 6000 6085 98 50000 50716 55 94000 95347 11 27 27 39 71 72 02 7000 7100 81 51000 51730 88 95000 96361 45 28 28 40 72 73 03 8000 8114 64 52000 62745 21 96000 97375 78 29 29 42 73 74 05 9000 9128 97 58000 53759 54 97000 98390 11 30 80 43 74 75 06 10000 10143 31 54000 64773 87 98i)00 99404 44 31 31 44 75 76 07 11000 11157 64 65000 55788 20 99000 100418 77 32 32 46 76 77 09 12000 12171 97 5G000 56802 53 100000 101433 00 33 33 47 77 78 10 18000 18186 80 67000 57816 86 200000 202866 00 34 34 49 78 79 12 14000 14200 63 58000 68881 19 300000 304299 00 35 35 50 79 80 18 15000 15214 96 59000 69845 58 400000 405782 00 36 86 52 80 81 15 16000 16229 30 60000 60859 86 500000 507165 00 37 87 53 81 82 16 17000 17243 63 61000 61874 19 (;ooooo 608598 00 38 38 54 82 88 18 18000 18257 96 62000 62888 52 700000 710082 00 39 39 56 83 84 19 19000 19272 29 63000 63902 85 800000 811465 00 40 40 57 84 85 20 20000 20286 62 64000 64921 18 900000 912897 00 41 41 59 85 86 22 21000 21300 95 65000 65981 52 1000000 1014331 00 42 42 60 86 87 28 22U00 22815 28 66000 66945 85 43 43 62 87 88 25 28000 23329 61 67000 67960 18 44 44 63 88 89 26 24000 24843 94 68000 68974 51 100 lbs. Spanish equal to 101 ^^^^^^ lbs Avo4 -flttpois (24) |\ ARROBAS OF SPAIN AND BUENOS AYRES, REDUCED TO POUNDS AVOIRDUPOIS. f 25 1 ARR0BA=^ ,yf. 25 Castilian Libras.* .3583 Pounds Avoirdupois. Arrobas. lbs. Arrobas. lbs. Arrobas. lbs. Arrobas. fts. Arrobas. lbs 1 25.36 25 633.96 49 1,242.56 73 1,851.16 97 2,469.76 2 60.72 26 65 9.. 32 60 1,267.92 74 1,876.51 98 2,485.11 3 76.07 27 684.67 61 1,293.27 76 1,901 87 99 2,510.47 4 101.43 28 710.03 62 1,318.63 76 1,927.23 100 2,535 83, 5 326.79 29 735.39 53 1,343.99 77 1,952.59 200 6,071.66 6 152.15 30 760.76 54 1,369.35 78 1,977.95 300 7,607.49 7 177.51 31 786.11 65 1,394.71 79 2,003 31 400 10,143.32 8 202.87 32 811.47 56 1,420.06 80 2,028.66 600 12,679.16 9 228.22 33 8;] 6. 82 67 1,446.42 81 2,054.02 600 15,214.98 ir 253.58 34 862.18 68 1,470.78 82 2,079.38 700 17,760.81 11 278.94 36 887.64 59 1,496.14 83 2,104.74 800 20,286.64 32 30 i. 3 36 912.9 60 1,621.5 84 2, 130 1 900 22,822.47 13 329.66 37 938.26 61 1,646.86 85 2,155.46 1000 25,358.3 \t 355.02 38 963.62 62 1,672.21 86 2,180.81 2000 60,716 6 16 380.37 39 988.98 63 1,697.67 87 2,206.17 3000 76,074.9 16 405.73 40 1,014.33 64 1,622.93 88 2,231.53 4000 101.433.2 17 431.09 41 1.039.69 65 1,648.29 89 2,256 89 5000 126,791.6 18 456.45 42 1,065.05 66 1,673.66 90 2,282 25 6000 162.149.8 19 481.81 43 1,090.41 67 1,699.01 91 2.307.61 7000 177,508.1 20 507.17 44 1,115.77 68 1.724.36 92 2,332.96 8000 202,866.4 21 532.52 46 1,141.12 69 1,749.72 93 2,368 32 9000 228,224.7 22 657.88 46 1,166.48 70 1,776.08 94 2,383.68 10000 253,583. 23 583.24 47 1,191.84 71 1.800.44 95 2,409.04 11000 278,941. 24 608.6 48 1,217.2 72 1,825.8 96 ■2,434.4 12000 304,300. * See ante, Table of " Caatilian Libras.' PORTUGUESE AND BRAZILIAN ARROBAS, REDUCED TO POUI^DS AVOIRDUPOIS. 1 Arroba = 32 Arratels or Libras. 32.3792 Pounds Avoirdupois. Arratels or Arrobas. S)s. Arrobas. ft)S. Arrobas. S)3. Arrobas. Bt)S. Arrobas. ft)3. Libras. 1 = h 1.01 17 650.45 43 1,. 392.31 69 2,2.34.17 95 3.076.03 2= tV 2.02 18 682.83 44 1,424.68 70 2,266.54 96 3,108.4 3= t 3.04 19 615.21 45 1,457.06 71 2,298.92 97 3,140.78 4= 4.05 20 647.58 46 1,489.44 72 2,331.3 98 3,173.16 5= .5 3 J 6.06 21 679.96 47 1,521.82 73 2,363.68 99 3 205.54 6= A 7 6.07 22 712,34 48 1,564.2 74 2,396.06 100 3,237.92 7= 7.08 23 744.72 49 1,586.68 75 2,428.44 200 6.475.84 8= \ 8.10 24 777.1 50 1,618.96 76 2,460.82 300 9,713.76 16= 16.19 26 809.48 51 1,651.34 77 2,493.2 400 12.951.68 24= 24.28 26 841.86 62 1,683.72 78 2,525.68 500 16,189.6 32= 1 32.38 27 874.24 53 1.716.1 79 2,557 96 600 19.427.62 2 64 76 28 906.62 64 1,748.48 80 2,690.34 700 22.665.44 3 97.14 29 939. 66 1.780.86 81 2,622.72 800 25,903.-36 4 129.52 30 971.38 66 1,813.24 82 2,655.09 900 29.141.28 5 161.9 31 1,003.76 67 1,845.62 83 2,687.47 1000 32,379.2 6 194.28 32 1,036.14 68 1,878. 84 2,719.85 2000 64,768.4 7 226.65 33 1.068.52 69 1,910.37 85 2,762.23 3000 97.137.6 8 259.03 34 1,100.9 60 1,942.75 86 2,784.61 4000 129.516.8 9 291.41 36 1,1.33.28 61 1,975.13 87 2,816.99 5000 161,896. 10 323.79 36 1,165.66 62 2,007.61 88 2,849.37 6000 194,275.2 11 366.17 37 1,198.04 63 2,039.89 89 2,881.76 7000 226,654.4 12 388.56 38 1,23042 64 2,072.27 90 2,914.13 8000 2f 9,033.6 13 420.93 39 1,2628 65 2,104.66 91 2,946.61 9000 291,412.8 14 453.31 40 1,296.17 66 2,137 03 92 2,978.89 10000 323,792. 15 485.69 41 1,327.66 67 2,169.41 93 3.011.27 11000 356,171.2 16 518.07 42 1,359.93 68 ^ 2,201.79 94 3,043.65 12000 388,560.4 (25) TABLE OF DUTIES ON GLASS. Greatest Dimensions in Inches Square. Contents in Square Inches. Description of Glass and Rates of Duty. Fluted, Rolled, or Rough Plate, Per Sq. Foot. Unpolished Cylind'r, Crown, and Common Window. Per Pound. Polished Cylinder and Crown. Per Sq. Foot. Cast Polished Plate, Unsilvered. Per Sq. Foot. Silvered Looking-glass Plates. Per Sq. Foot. 10 by 15 150 f cent. If cent.-* 2J cents. 3 cents. 4 cents. 16 by 24 384 1 cent. 1| cent.* 4 cents. 6 cents. 6 cents. 24 by 30 720 IJ cent. 2| cent.* 6 cents. 8 cents. 10 cents. All over. All over. 2 cents. 2^ cent* 24 by 60 1440 20 cents. 25 cents. 35 cents. All over. All over. 40 cents. 60 cents. 60 cents. N.B. All fluted, rolled, or rough plate glass, weighing over 100 lbs. per 100 square feet, must pay an additional duty on the excess at the same rates as above, and on looking-glass plates, or plate glass silvered, when framed, there is a duty of 30 per cent, ad valorem on the frames in addition to the above rates. * 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 not 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. (26) EXAMPLES. 27 EXAMPLES Illustrating Tables on pages 28 and 29. (1.) 19>^ Inches. ^)2318 Lin. yds. 12)1159 % 96 7-12 1-12 of 3^ 1255 7-12 Sq. yds. (2.) 2134 inches. 2)2654 Lin. yds. 6)1327 1^ 6)221 kof^ 37 koS'Aotyi 1585 Sq. yds. (3.) 24^ Inches. 2 )2340 Lin. yds. 8)1170 14 12)390 ]4of}4 32^ 1-12 of 1^ of H 159234 Sq. yds. (4.) 28}^ Inches. 2)242" Lin yds. 2)1215 ]4. 6)^on. 4221 50 1-12 of >^ off. 4171 Sq. yds. (6.) 50>^ Inches. 3)3936 Lin. yds. 6)1312 %. 4)219 y^ of U. y« of I 55 14 of. 5522 Sq. yds. 'A- (7.) 6234 Inches. 8 U260 Lin. yds. 9J 630 34. 157 %. 140 1-9. 2187 Sq. yds. (8.) 6634 Inches. 6)3666 Lin. yds. 12,611 J^otf. 3055 51 1-12 of 3^ on. n.nc / Add answer to 3^^^1 originaL 6772 Sq. yds. To reduce Lineal Metres, Aunes, and Berlin Ells to Lineal yards, proceed as follows : Metres, by adding to their number, j\, yj^, and ^^ ^^ tou 5 Aunes, by add- ing to their number i, or 25 per cent, thereof; and Berlin Ells,* by multiplying their number by .7294, or by .73, which is sufficiently accurate for ordinary purposes. To reduce the lineal yards thus obtained to square yards, the above table may, of course, be used as in other cases. , J^ 1 3666 Lin. Metres 66>^ in. wide. *""> 3 (5.5 1-12 on. 36) 36.6 1-100 on. LO 1-36 of 1-100 on. 6)4009.1 Lineal yards. 1 2)668.2 3^olf. 3340.9 55.7 1-12 of >^ on. 3396.6 4009.1 add Lineal yards. Examples. 4)1260 Lin. Aunes 62)^ in. wide. 315 % on. % >1575 Lineal yards. 1-9) 787 34 on. 197 Yson. 175 1-9 on. 2734 Square yards. 8936 Lin. Berlin Ells 50>^ in.widA .73 11808 27552 3)2873.28 Lineal yards. 6)957.76 H- 4)159.62 3|of34. 39.90 34 of 34 of 3^ 4030.56 Square yards. 7405.7 Square yards. • Ells of Brabant by multiplying their number by .766, and Ella of Vienna by CO I g I ^ ©•=^ CO ts^ 2 03 a _jf -d I— j >^ ^ OD Oh >.'° t^ P ri C3 02 c3 C4_i O © •-^ o S CQ 53 g • - flh-T c3 O 03 c3 o CU ^ b ^ "^ ^ CLi S^ CO K o

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S5S^ CO CO -^ CO CO CO § 00 «e Ti^ r(H OS Tf 1.91 2.39 2.87 m CO — ' CO CO CO eo* eo* •«* 00 eo -"f t- CO !>■ eo 00 CO t^ .-H ec ed t-* 19*8 81*8 59*2 OS t- m © o CO OS OS* Tji 19.14 23.92 24.4 24.88 25.36 25.83 26.31 26.79 27.27 i eo CO GO eo t» o * r-j 1.44 1.79 2.15 r- t^ CO O 00 CO coco' eo OS i« -^ lO OS eo eo CO •* Tj3 in o 5.74 6.1 6 46 6.82 7.18 10.08 14.36 17.94 18.3 18.66 19 02 19.37 19.73 20.09 20.45 § •^ 00 eo c< •* t- eo -1*1 OS CO «* 1.67 1.91 2.15 OS CO t~ CO ec 00 CO CO CO 3.11 3.35 3.59 CO t— — 00 © CO CO* >-* •<*; "(f 00 CO in t- — T)! -^ji b^ t^ ec O OS CO oirHCO -* oo fN -* O OS CO CO CO 13.16 13.4 13.63 s CO ". t- 00 OS §2^ —1 r-< •<* in ec CO CO -<* t- CO OS m in CO © rH CO r- CO OS CO CO -* © t- Ob CO CO -* a-. © — 1 ^ " " 1-1 rH rH I— 1 ri 1— 1 Cq CO CO •^ in m to >a lii in © © o OS OS ?-< F-l CO 00 00 t- CO Tf lO t~ t- eo eo t- 00 ec lA o OS© rH ^^^ 1.53 163 1.72 1.82 1.91 2.87 eo 00 oo 00 »>. 00 eo Th ■'^ 00 b- t- OS © -H -* ifj in «o © in CO CO 'ij in in lO If g^s eo eo o eo •<*' o OS t- iO iO eo t^ ss §^S •«* CO -^ eo "t in OS t- —< in ec o m OS t— CO r-CO in T^t CO CO TT m OS t- ©© t- '-' '-"-' ^ r^ T-i 1-* rM r- CO eon^n? •^ Tf TT rr -^If rj* CO t^ 1* 0^ O r-< CO OS ec CO CO CO ^ © t^ iCi iO o ee eo OS ec t- t- 00 § g in eo OS r- CO CO ^f^ b- OS © 00 m © CO t- t~ 00 00 O CO OS OS o © ^'- rH -< rH rH — CO CO eo CO 00 00 CO «o^^ tfS ec eo 00 ^^^ CO 00 1* -^ "* "^. © eo M eo ec t- *«? ec CO 00 OS © © 1.14 1.2 1.79 OS OS u» CO OS © . 00 00 — ec -^ OS OS ■^j*^ 1.91 2.39 2.44 OS -H- 00 ■«* in in CO CO eo CO ooeo © © b- eq CO c4 « -^ t~ -H O O r^ ^^^ o OS CO M CO eo eo OS eo 00 eo "* t- © ■* ■<*< in o i^ — in m ec © 00 CO oo to b- © -* OS CO ■* t- 00 CO OS OS t- -H lO OS O © '-' ^rnrH rH -< ,-1 .- CO CO « ■<* 00 CO CO '^ t- o o o eo O -* OS CO -* © — r-* 5S2 r-( r-l M tJ< eo OS CO CO CO rH coeo 00 rH CO CO -* Tjf in 00 CO T*. -^ OJ o — 729.55 741.51 753.47 765.43 777.39 789.35 801.31 813.27 825.23 837.19 849.15 861.11 873.07 885.03 896.99 908.95 920.91 932.87 944.83 956.79 968.75 980.71 992 67 1004.63 016.59 028.55 1040.51 052.47 064.43 076.39 188.35 00.31 12.27 24.23 36.19 48.15 60.11 i 72.07 84.03 2 _ _" ... W.87 70.56 71.76 72.96 74.15 75.35 76.54 77.74 7894 80.13 81.33 82.52 83.72 84.91 86.11 87.31 88.5 89.7 90.89 92.09 93.29 94.48 95.68 96.87 98.07 99.27 100.46 101.66 102.85 104.05 105.25 106.44 107.64 108.83 110.03 111.23 112.42 113.62 114.81 O ■!>< •* db^X «e 2 eo -X ^_ o o c4 so ■^ «« eo 65.66 66.74 67.81 68.89 69.97 71.04 72.12 73.19 74.27 75.35 76.42 77.6 78.58 79.65 80.73 81.81 82.88 83.96 85.03 86.11 87.19 88.26 89.34 90.42 91.49 92.57 93.65 94.72 95.8 96.87 97 95 99.03 100.1 101.18 102.26 103.33 104.41 105.49 106.56 •<* ec b^ O OS .ft -H .ftdt<: lO .ft o 68.36 59.32 60.28 61.23 62.19 63.15 64.1 65.06 66.02 66.98 67.93 68.89 69.85 70.8 71.76 e^ t^ CO b- eo eo M « ''T b- b^ t- OS ■««« o o o uo d i>; b- t- b- 78.46 79.41 80.37 81.33 82.28 83.24 84.2 85.15 86.11 87.07 88.02 88.98 89.94 90.89 91.85 92.81 93.77 94.72 2 OS •o»« *^ rr* "* X 0« u^ ossob- TJ.X 1— o OS JO eO _ ^-o — unci ^ eo ■* t^ — « -ft X oq eo so b- TiZ^ e^ 00 eo O .-■OX b- o SO Nso co-^uft oect- iftb-X N-* Ot'Os — C«»rJ< ^X-ft C0Ot~ ■<*— X eocoo 5OJ0-<*< oeod b-^XOO osd — eoeoeo eoeoeo eoeoeo eOb»b- .ft.ftu^ .ft.ft-j( . r^ d e^soJO ■^oo decb- odooos os ^ '*'rj«'^ •^•^O .ftiftO .ftOO u^.ftO .ft.ft.ft 0.ftift O U^SO-^ OSb-rf M X eC-^-< 0.ft0 '9«OST)< OS-<*«X SOXSO Nc< eo-'teo b-xos oc^co t«t^b> XXX XXX XXX OaA AOSOS OSOSO OOO OOO O I— e^JOeo-^u^ecb-b-xos — escoeo-^«fteoeOb-XOs — i{Msoso-*.fteo CflJO-"* OeOb- XOSO T— C^-»J* ifteOt- XOSO .— >C>«SO •«*.ft:0 OOOSO •— C>»JO -^oo d t^ t^ t-^ t«; b-' b^ b^ b-^ b^ b-I 00 X- X- X- X- 00 00 00 00 OS* OS OS OS OS OS OS- OS OS* d odd i b-I b^ b^ b- uO JO eo T* -ft t-^ b-.-b^ * Tf Tt Cd >d ^d ►» s^ t^ t' 00 X c4 N c^ eo b~ — OS OS o N N so 3.06 3.11 3.16 ?» c5 CO eo* CO so- o •>* CO Tjl ^ CO- so- eo OS ■* OS TJ. O O CO JO so 3.64 3.68 3.73 3.78 3.83 3.87 e^ r^ c^ OS OS o CO CO rjJ 4.07 4.11 4.16 eo S so Tt -.t Tji* o o eo rj. Tjt rf- T^ -^ oSS Tji >* ^ -* OS ■<*• eo eo t- ■eti TjJ ^* X b- N c^ c^ 0^ c^ c<» !M ei c^ CO c^ ?o eoeoeo eoeoeo eoeoeo eoeoeo eoeoeo eocoso eoeoeo «JO cososo eocoso co sososocoso ei c^coeo* eoeoeo eoeieo eoeoeo eoeoeo- eo +5111* + 9501- + 9869' .7295 + .74154- .7534 + .7654 + .7773 + .7893 + .8013 + .8132 + .8252 + .8371 + .8491 + .8611 + .8730+ .8850 + .8969+ .9089 + .9209 + .9328 + .9448 + .9507 + .9687 + .9807+ .9926 + 1.0046 + 1.0165+ 1.0285 + 1.0405 + 1.0524 + 1.0644 + 1.0763 + 1.0883 + 1.1003f 1.1122 + 1.1242 + 1.1361 + 1.1481 + 1.1601 + 1.1720 + 1.1840+ s OS «c so •^ CC e^ e f*e^ 225 S^S SS5 SS3S O eo t* XXX g8S§ --< eo eo OS OS OS >* O eo OS OS OS 5SS (35) Weight per Lineal Yard, Meter and Aune to Equal 4 ounces PER Square yard. Width of goods. Weight per lineal yard. Weight per lin. meter. Weight per lin, aune. Width of goods. Weight per lineal yard. Weight per lin. meter. Weight per lin. aune. 18 inches. 18i " 19 " oz. 2 2.055 2.111 oz. 2.187 2.247 2.308 oz, 2.50 2.569 2.638 33J inches. 34 34J " oz. 3.722 3| 3.833 oz. 4.070 4.131 4.192 oz. 4.652 4.722 4.791 19i " 20 " 20i " 2.16G 2.222 2.277 2.369 2.430 2.491 2.708 21 2.847 35 " 35i " 36 " 3.888 3.944 4. 4,252 4.313 4.374 4.861 4.930 5. 21 " 21i " 22 " 2.388 2| 2.551 2.612 2.673 2.916 2 986 3.055 86^ " 37 " 37i " 4.055 4.111 4.435 4.495 4,556 5.069 5.138 6.208 22^ '• 23 " 23J " it 2.611 2.734 2.795 2.855 3| 3.194 3.263 38 " 38^ " 39 " 4.222 4.277 4i 4.617 4.678 4.738 5.277 5.347 5.416 24 " 24i " 25 " 2.722 25 2.916 2.977 3.037 3.402 3.472 39J " 40 " 40^ •' 4.388 It 4.799 4.861 4.922 5.486 25i " 26 " 26i " 2.833 2f 2.944 3.098 3.159 3.220 3.541 3.611 3.680 41 " 41i " 42 " 4| 4.611 4§ 4.982 5.043 5.104 5.694 5.763 5.833 27 " 27J " 28 " 3. 3.055 3.111 3.280 3.341 3.402 3| 3.819 3| 42^ " 43 " 43^ " 4.722 &33 5.165 5.225 5.286 5.902 5.972 6.041 28J " 29 •' 29i « 3i 3.222 3.277 3.463 3.523 3.584 3.958 4.027 4.097 44 44J '• 45 " 41 4.944 5. 5.347 6.408 5.468 6^ 6.180 6i 30 " m " 31 " ^ 3.388 3t 3.645 3.706 3.766 4.236 4.305 45J " 46 " 46^ " 5.055 5.111 5.529 5.590 5.651 6.319 6.388 6.458 31i " 32 " 32i " 33 " 11 3.611 31 3.827 3.888 3.949 4.009 ^1 4.513 4.583 47 " 47J " 48 " 5.222 5.277 5^ 5.711 5.772 5.833 6.527 6.597 6| French Centimeters Eeduced to Inches. Cms. Inches. Cms, Inches. Cms, Inches. Cms. Inches, Cms. Inches, 1 2 3 .3937 .7874 1.18 31 32 33 12.20 12.60 13, 61 62 63 24.02 24.41 24.80 91 92 93- 35.83 36.22 36.61 121 122 123 47.64 48.03 48.43 4 5 6 1.57 1.97 2.36 34 35 36 13.3& 13.78 14,17 64 65 66 25.20 25.59 25.98 94 95. 96 37.01 37.4a 37.80 124 125 126 48.82 49.21 49.61 7 8 9 2 76 3.15 3.54 37 38 39 14.57 14.96 15.35 67 68^ 69 26.38 26.77 27.17 97 98 99 38.1^ 38.58 38.98 127 128 129 50. 50.39 50.79 10 11 12 3.94 4.33 4.72 40 41 42 15.75 16.14 16.^ 70 71 72. 27.56 27.95 28 35 100 101 102 39.37 39.76 40,16 130 131 132 61.18 51.57 51.97 13 5.12 5.51 6.91 43 44 45 16.93 17.32 17.72 73 74 75. 28.74 29.13 29.53 103 104 105 40.55 40.94 41.34 133 134 135 52.36 52.76 53.15 16 17 18 6.30 6.69 7.09 46 47 48 18.11 18.50 18.90 76. 77 78 29.92 30.31 30.71 106 107 108 41.73 42.13 42.52 136 137 138 63.54 53.94 54.33 19 20 21 7.48 7.87 8.27 49 5a 51 19.29 19.69 20.08 79 80 81 31.10 31.50 31.89 109 110 111 42.91 43.31 43.70 139 140 141 54.72 55.12 55.51 22. 23 24 8.66 9.06 9.45 52 53 64 20.47 20.87 21.26 82 83 84 32.28 32.68 33.07 112 113 114 44.09 44.49 44.88 142 143 144 55.91 56.30 56.69 25 26 27 9.84 10.24 10.63 55 66 67 21.65 22.05 22.44 85 86 87 33.46 33.86 34.25 115 116 117 45.28 45.67 46 06 145 146 147 57.09 57.48 67.87 28 2» 30 11.02 1142 11.81 58 59 60 22.83 23.23 23.62 88 89 90 34.65 35.04 35.43 118 119 120 46.46 46.a5 47.24 148 149 150 58.27 58.66 59.06 (36) Specific Duty per Lineal Yard on Cotton and Woollen Fabrics at Different Widths to Equal 2J, 3, 3J, 4, 4|, 5, 6, 7, 9 and 10 cents per Square Yard. Width. 2} cents. 3 cents. 3} cents. 4 cents. 4} cents. 5 cents. 6 cents. 7 cents. 9 cents. 10 cents. inches. 18 cts. 1.25 cts. 1.50 Cts. 1.75 cts. 2. cts. 2.25 cts. 2.50 cts. 3. cts. 3.50 cts. 4.50 cts. 5. 18J 19 19^ 1.28 1.32 1.35 1.54 1.58 1.62 1.80 1.85 1.90 2.06 2.11 2.17 2.31 2.44 2.57 2.64 2.71 3.08 3.17 3.25 3.60 3.69 3.79 4.63 4.75 4.88 5.14 5.28 5.42 20 20.i 21 1.39 1.42 146 1.67 1.71 1.75 1.94 1.99 2.04 2.22 2.28 2.33 2.50 2.56 2.63 2.78 2.85 2.92 3 33 3.42 3.50 3.89 3.99 4.08 5. 5.13 5.25 5.56 5.G9 5.83 211 22 22J 1.49 1.53 1.56 1.79 1.83 1.87 2.09 2.11 2.19 2.39 2.44 2.50 2.69 2.75 2.81 2.99 3.06 3.13 3.58 3.67 8.75 4.18 4.28 4.37 5.38 6.ro 5.63 5.97 6.11 6.25 23 1? 1.60 1.63 1.67 1.92 1.96 2. 2.24 2.28 2.33 2.56 2.61 2.67 2.88 2.94 3. 3.1& 3.26 3.33 3.84 3.92 4. 4.47 4.57 4,67 5.75 5.88 6. 6.39 6.53 6.67 25i 1.70 1.74 177 2.04 2.08 2.12 2.38 2.43 2.48 2.72 2.78 2.83 3.06 3.13 3.19 3.40 3.47 3.54 4.08 4.17 4.25 4.76 4.86 4.96 6.13 6.25 6.38 6.80 6.94 7.08 26 1.84 1.87 2.17 2.21 2.25 2.53 2.58 2.62 2.89 2.94 3. 3.25 3.31 3.38 3.61 3.68 3.75 4.34 4.42 4.50 5.06 6.15 5.25 6.50 6.63 6.75 7.22 7.36 7.50 1.91 1.94 1.98 2 29 2.33 2.38 2.67 2.72 2.77 3.06 3.11 3.17 3.44 3.50 3.56 3.82 3.89 3.96 4.59 4.67 4.75 5.35 5.44 5.54 6.88 7. 7.13 7.64 7.78 7.92 29 29A 30 2.01 2.05 2.08 2.42 2.46 2.50 2.82 2.87 2.92 3 22 3.28 3.33 3.63 3.69 3.75 4.03 4.10 4.17 4.84 4.92 5. 5.64 5.74 5.83 7.25 7.38 7.50 8.06 8.19 8.33 30A 31 31i 2.12 2.15 2.19 2.54 2.58 2.62 2.97 3.01 3.06 3.39 3 44 3.50 3.81 3.88 3.94 4.24 4.30 4.37 5.09 5.17 6.25 5.93 6.03 6.12 7.63 7.75 7.88 8.47 8.61 8.75 32 m 33 2.22 2.26 2.29 2.66 2.71 2.75 3.11 3.16 3.21 3.55 3.61 3.67 4 4.06 4.13 4.44 4.51 4.58 5.34 5.42 5.50 6.22 6.32 6.42 8. 8.13 8.25 8.89 9.03 9.17 33} 34 S4h 2.33 2.36 2.39 2.79 2.83 2.87 3.25 3.30 3.35 3.72 3.78 3.83 4.19 4.25 4.31 4.65 4.72 4.79 5.59 5.67 5.75 6.51 6.61 6.71 8.38 8.50 8.63 9.31 9.44 9.58 35 35} 36 • 2.43 2.46 2.50 2.91 2.96 3 3.40 3.45 3.50 3.89 3.94 4 4.38 4.44 4.50 4.86 4.93 5. 5.84 5.92 6. 6.80 6.90 7. 8.75 8.88 9. 9.72 9.86 10. 36} 37 37} 2.53 2.57 2.60 3.04 3.08 3.12 3.55 3.60 3.65 4.05 4.11 4.16 4.56 4.63 4.69 5.07 5.14 5.21 6.09 6.17 6.25 7.10 7.19 7.29 9.13 9.25 9.38 10.14 10.28 10.42 38 38} 39 2.64 2.67 2.71 3.16 3.21 3.25 3.69 8.74 3.79 4.22 4.28 4.33 4.75 4.81 4.88 5.28 5.35 5.41 6.34 6.42 6.50 7.39 7.49 7.58 9.50 9.63 9.75 10.56 10.69 10.83 39} 40 40} 2.74 2.78 2.81 3.29 3.33 3.37 3.84 3.89 3.94 4.39 4.44 4.50 4.94 5. 5.06 5.48 5.55 5.62 6.59 6 67 6.75 7.68 7.78 7.87 9.88 10. 10.13 10.97 11.11 11.25 41 41} 42 2.85 2.88 2.92 3.41 3.45 3.50 3 99 4.03 4.08 4.55 4.61 4.66 5.13 5.19 5.25 5.69 5.76 5.83 6.84 6.92 7. 7.97 8.07 8.17 10.25 10.38 10.50 11.39 11.53 11.67 Specific Duty per Lineal Yard on Carpeting, etc., at Different Widths to Equal 6, 8, 12, 15, 20, 25, 30, and 45 cents per Sq. Yd. Width. 6 cents. 8 cents. 12 cents. 15 cents. 20 cents. 25 cents. 30 cents. 45 cents. inches. cts. cts. cts. cts. cts. cts. cts. cts. 9 1.50 2. 3. 8.75 5. 6.25 7.50 11.25 13} 18 2.25 3. 4.50 5.63 7.50 9.38 11.25 16.88 3. 4. 6. 7.50 10. 12.50 15. 22.50 22} 27 3.75 5. 7.50 9.38 12.50 15.63 18.75 28.13 4.50 6. 9. 11.25 15. 18.75 22.50 33.75 36 6. 8. 12. 15. 20. 25. 30. 45. (37) Cost per Lineal Yard in Sterling Money, and Cost per Lineal Yard and per Lineal Meter in French Francs, to Equal 8, 10, 12, 13, AND 15 Cents per Square Yard. Sets. persq yd. lOcts. persq. yd. 12 CtS. persq yd. 13 CtS per sq. yd. 15 CtS. pel sq .yd. 11 it 11 |l .St 2^ .£-■2 ■z ^ - 1 •£ =' sS St ^"3 .S'T'H it 11 11. flu's is' £| i! il s -<■ d. Frs. Frs. d. Frs. Frs. d. Frs. Frs. d. Frs. Frs. d. Frs. Frs. 18 in. 1.97 0.207 0.227 2.47 0.259 0.283 2.96 0.311 0.34 3.21 0.337 0.368 3.70 0.389 0.425 18§'' 19 " 19J- 2.03 2.08 214 213 .219 .224 .233 .239 .246 2.53 2.60 2.67 .266 .273 .281 .291 .299 .307 3.04 3.12 3.20 .32 .328 .337 .349 .359 .368 3.29 3.38 3.47 .346 .356 .365 .379 .389 .399 3.80 3.90 4 01 .399 .41 .421 .437 .449 .46 20 •' 20r' 21 " 2.19 2.25 2.30 .230 .236 .242 .252 .258 .265 2.74 2.81 2.88 .288 .295 .302 .315 ,323 .331 3.29 3.37 3.45 .346 .3.35 .363 .378 .387 .397 3..56 3.65 3.74 .374 .384 .393 .409 .419 .43 4.11 4.21 4.32 .432 .443 .453 .472 .484 .496 2lJ" 22 " 225" 2.36 2.41 2.47 .247 .253 .259 .271 .277 .283 2.94 3.01 3.08 .309 .317 .324 .338 .346 .354 3.53 3.61 3.70 .372 .38 .389 .406 .416 .425 3.83 3.92 4.01 .402 .412 .421 .44 .45 .46 4.42 4.52 462 .464 .475 .486 .508 .519 .531 23 " 2.53 2.57 2.64 .265 ,270 .276 .29 .296 .302 3.15 3.22 3.29 .331 .338 .345 .362 .37 .378 3.78 3.86 3.94 .397 .407 .415 435 .444 .453 4.10 4.19 4.27 .431 .44 .45 .471 .481 .491 4.73 4.83 4.93 .497 .507 .518 .543 .555 .567 25i" 2.68 2.75 2.79 .282 .288 .293 .309 .315 .321 3.35 3.43 3.49 .353 .36 .367 .385 .393 .401 4.02 4.11 4.19 .424 .432 .441 .463 .472 .482 4.36 4.45 4.54 .459 .468 .478 .501 .511 .522 5.03 5.14 5.24 .529 .54 .551 .578 .59 .602 26 " 265" 27 " 2.86 2.90 2.97 .299 .305 .311 .328 .334 .34 3.57 3.63 3.70 .374 .381 .389 .409 .417 .425 4.27 4.35 4.43 .449 .458 .466 .491 .50 .51 4.63 4.72 4.81 .487 .496 .505 .532 .542 .552 5.84 5.45 5.55 .561 .572 .583 .614 .626 .637 275" 28 " 285" 3.01 3.07 3.12 .316 .322 .328 .346 .a-i3 .359 3.76 3.84 3.90 .396 .403 .41 .433 .440 .448 4.52 4.60 4.68 .476 .484 .493 .52 .529 .538 4.90 4.99 5.08 .515 .524 .533 .563 .573 .583 5.65 5.75 5.86 .594 .605 .615 .649 .661 .673 29 " 295" 30 " 3.18 3.23 3.29 .334 .34 .345 .365 .371 .378 3.98 4.04 4.11 .417 .425 .432 .456 .464 .472 4.76 4.84 4.93 .501 .51 .518 .548 .557 .567 5.16 5.25 5.34 .543 .552 .561 .593 .603 .614 5.96 6.06 6.16 .626 .637 .648 .685 .696 .708 305" 31 " 315" 3.34 3.40 3.45 .351 .aJ7 .362 .384 .391 .397 4.17 4.25 4.31 .439 .446 .453 .48 .488 .495 5.01 5.09 5.17 .527 .535 .545 .576 .586 .595 5.43 5.52 5.61 .571 .58 .589 .624 .634 .644 6.27 6.37 6.47 .659 .669 .68 .72 .732 .744 32 " 325" 33 " 3.51 3.56 3.62 .368 .374 .38 .403 .409 .416 4.39 4.45 4.52 .461 .468 .475 .503 .511 .519 5.25 5.34 5.42 .553 .562 .57 .605 .614 .624 5.70 5.79 5.88 .60 .608 .617 .655 .665 .675 6.58 6.68 6.78 .691 .702 ■ .713 .755 .767 .779 335 ;; 34 " 345" 3.67 3.73 3.78 .385 .391 .397 .422 .428 .435 4.59 4.66 4.72 .482 .489 .497 .527 .535 .542 5.50 . 5.58 5.66 .579 .587 .597 .633 .642 .652 5.97 6.06 6.14 .627 .636 .646 .685 .695 .706 6.88 6.99 7.09 .723 .734 .745 .791 .803 .814 35 " 355" 36 " 3.84 3.88 3.95 .403 .408 .414 .441 .447 .454 Am 4.86 4.94 .504 .511 .518 .550 .558 .566 5.75 5.83 5.91 .605 .614 .622 .661 .671 .68 6.23 6.32 6.41 .6.55 .664 .674 .716 .726 .736 7.19 7.29 7.40 .756 .7()7 .777 .826 .838 .85 365" 37 " 375" 4. 4.06 4.11 .42 .426 .431 .46 .466 .472 5. 5.07 5.13 .525 .533 .54 .574 .582 .59 6. 6.08 6.16 .63 .639 .648 .69 .699 .709 6.-50 6.59 6.68 .683 .692 .702 .747 .757 .767 7..50 7 60 7.71 .788 .799 .81 .862 .873 .885 38 " 385" 39 " 4.16 4.22 4.27 .437 .443 .449 .479 .485 .491 5.21 5.27 5.35 .547 .554 .561 .597 .605 .618 6.24 6.32 6.40 .656 .665 .674 .718 .727 .737 6.77 6.86 6.95 .711 .72 .73 .777 .788 .798 7.81 7.91 8.01 .821 .831 .842 .897 .909 .921 395" 40 " 405" 4.33 4.38 4.44 .454 .460 .466 .498 .504 .51 5.41 5.48 5.54 .569 .576 .583 .621 .629 .637 6.48 6.57 6.65 .683 .691 .70 .746 .756 .765 7.03 7.12 7.21 .739 .748 .758 .808 .818 .828 8.12 8.22 8.32 .853 .864 .875 .932 .944 .956 41 " 415" 42 " 4.49 4.55 4.60 .472 .477 .483 .517 .523 .529 5.62 5.68 5.76 .59 .597 .605 .645 .652 1 .66 6.73 6.81 6.90 .708 .717 .726 .775 .784 .794 7.30 7.39 7.48 .767 .776 .786 .839 .849 .859 8.42 8.52 8.63 .885 .896 .907 .968 .98 .991 This table gives the equivalent in sterling money and" in francs, per lineal yard and lineal meter, on different widths of cotton cloths, at the several values prescribed under the cotton schedule of the Act of 1883, as the minimum for the imposition of the ad valorem duty of 40 per cent., showing the dividing cost line on lineal measurements, according to which the rates, specific or ad valorem, are required to be as- sessed. It may also be used to ascertain the specific duties on lineal measurements of other goods of any of the stated widths at 8, 10, 12, and 16 cents per square yard. (38) Price per Lineal Yard in Sterling, and Price per Lineal Yard, Meter, and Aune in French Francs, to Equal 20 cents PER Square Yard. Width of Goods. Inches. 18 18^ 19 19% 20 20}^........ 21 21^ 22 2214 23 23>^ 24 24^ 25 25% 26 26^ 27 2VA 28 2sy^ 29 29]4 30 301^ 31 31 1/^ 32 32^ 33 33^^ 34 341^ 35 351^ Prices to Equal 20 cents per Sq. Yard. Price in Sterling. Per Lin'l Yard. d. 4.93 5.07 5.20 5.34 5.48 5.62 5.75 5.89 6.03 6.16 6.30 6.44 6.57 6.71 6.85 6.99 7.12 7.26 7.40 7.53 7.67 7.81 7.94 8.08 8.22 8.36 8.49 8.63 8.77 8.90 9.04 9.18 9.31 9.45 9.59 9.73 9.86 Price in French Francs. Per Lin'l Per Yard. Meter. Francs. 0.518 0.532 0.547 0.561 0.576 0.59 0.604 0.619 0.633 0.648 0.662 0.676 0.691 0.705 0.72 0.734 0.748 0.763 0.777 0.792 0.806 0.82 0.835 0.849 0.864 0.878 0.892 0.907 0.921 0.936 0.95 0.964 0.979 0.993 1.01 1.02 1.04 Fravcs. 0.567 0.583 0.598 0.614 0.630 0.646 0.661 0.677 0.693 0.709 0.724 0.74 0.756 0.772 0.787 0.803 0.819 0.835 0.85 0.866 0.882 0.898 0.913 0.929 0.945 0.961 0.976 0.992 1.008 1.024 1.04 1.055 1.071 1.086 1.102 1.118 1.134 Per Aune. Francs. 0.G48 0.666 0.684 0.702 0.720 0.738 0.756 0.774 0.792 0.81 0.828 0.846 0.864 0.882 0.90 0.917 0.935 0.953 0.971 0.989 1.007 1.025 1043 1.061 1.079 1.097 1.115 1.133 1.151 1.17 1.187 1.205 1.223 1.241 1.259 1.277 1.30 Width of Goods. Inches, 37^ 38... 38 J4 39 39>^ 40 40J^ 41 4VA 42 421^ 43 433^ 44 44^2 45 453^ 46 461^ 47 473^..... 48 48>^ 49 49>^..... 50 ^'A 51......... bv^.:.... 52 52>^ 53 Prices to Equal 20 cents per Sq. Yard. Price in Sterling. Per Lin'l Yard. d. 10 10.14 10.27 10.41 10.55 10.68 10.82 10.% 11.10 11.23' 11.37 11.51 11.64 11.78 11.92 12.05 12.19 12.33 12.47 12.60 12.74 12.88 13.01 13.15 13.29 13.42 13.56 13.70 13.84 13.97 14.11 14.25 14.38 14.52 14.66 14.79 Price in French Francs. Per Lin'l Per Yard. Meter. Francs. 1.05 107 1.08 1.09 1.11 1.12 1.14 1.15 1.17 1.18 1.19 1.21 . 1.22 1.24 1.25 1.27 1.28 1.30 1.31 1.32 1.34 1.35 1.37 1.38 1.40 1.41 1.43 1.44 1.45 1.47 1.48 1.50 1.51 1.53 1.54 1.55 Francs. 1.15 1.165 1.181 1.297 1.213 1.228 1.244 1.260 1.276 1.291 1.307 1.323 1340 l.ZiA 1.370 1.386 1.402 1.417 1.433 1.45 1.465 1.480 1.50 1.512 1.528 1.543 1.56 1.574 1.591 1.606 1.622 1.638 1.654 1.67 1.685 1.70 Per Aune. Francs. 1.313 1.331 1.35 1.367 1.39 1.40 1.42 1.44 1.46 1.48 1.49 .1.51 1.53 1.55 1.57 1.58 1.60 1.62 1.64 1.66 1.67 1.69 1.71 1.73 -y 1.75 1.76 1.78 1.80 1.82 1.84 1.85 1.87 1.89 1.92 1.94 1.96 Kelative Duty BY Ounces and Fractions of Ounce to Equal Ounces. 10 cts. pr, lb. 12 cts. pr. lb. 18cts.pr.lb. 24 cts. pr. lb. 30 Cts. pr. lb. 35 cts. pr. lb. 40 cts. pr. lb. Kslb. 2 0.62J 1.25 1.88 0.75 1.50 2.25 • 1.13 2.25 3.38 1.50 3. 4.50 1.88 3.75 5.63 2.19 4.38 6.56 2.50 5. 7.50 H\h. 4 %lb. 6 2.50 3.13 3.75 3. 3.75 4.50 4.50 5.63 6.75 6. 7.50 9. 7.50 9.38 11.25 8.75 10.94 13.13 10. 12.50 15. 7 Klb. 8 9 4.38 5. 5.63 5.25 6. 6.75 7.88 9. 10.12 10.50 12. 13.50 13.13 15. 16.88 15.31 17.50 19.69 17.50 20. 22.50 %lb. 10 %\h. 12 6.25 6.88 7.50 7.50 8.25 9. 11.25 12.38 13.50 15. 16.50 18. 18.75 20.63 22.50 21.88 24.06 26.25 25. 27.50 30. 13 %lb. 14 15 Fractions. J/^ ounce. 8.13 8.75 9.38 0.08 0.16 0.23 9.75 10.50 11.25 0.09 0.19 0.28 14.63 15.75 16.88 0.14 0.28 0.42 19.50 21. 22.50 0.19 0..38 0.56 24.38 26.25 28.13 0.23 0.47 0.70 28.44 30.63 ^.81 0.27 0.55 0.82 32.50 a5. , 37.50 0.31 0.63 0.94 « 0.31 0.39 0.47 0.55 0.38 0.47 0.56 0.66 0.56 0.70 0.84 0.98 0.75 0.94 1.13 1.31 0.94 1.17 1.41 1.64 1.09 1.37 1.64 1.91 1.25 3.56 1.88 2.19 [The following tables of money, weights, and measures, prepared for the United States Treasury Deparuneat by Mr. E. B. Elliott, are copied from " Webster's Counting-house Dictionary."] TABLE* SHOWING, IN TERMS OF THE STANDARD GOLD COINAGE OF THE UNITED STATES, (1.) THE INTRINSIC VALUES OF THE PRINCIPAL GOLD AND SILVER COINS OF DIFFERENT FOREIGN COUNTRIES DUE TO THEIR LEGAL WEIGHT AND FINENESS. (2.) THE INTRINSIC VALUES DUE TO THEIR ACTUAL AVERAGE WEIGHT AND FINENESS AS ASCERTAINED BY TRIAL AT MINTS OF THE UNITED STATES AND OF OTHER COUNTRIES: AND (8.) THE RATES FIXED BY UNITED STATES LAW AT WHICH CERTAIN FOREIGN COINS OR CUR- BENCY SHALL BE RECEIVED IN PAYMENT OF CUSTOMS DUES. lu reducing the value of silver coins to the gold standard of the United States, the value of groM has been considered to be 15% times that of silver of the same weight and fineness— tliis rate being the average of those obtaining in the London market for the fourteen years, 1853-1866. The values of silver coins derived from trials at the U. S. mint, as here given, are less by about 1.220 per cent, than the corresponding values published in the Official Tables ; the latter values having been reduced to a gold basis on the assumption that the market price of gold is 15.1875 times that of silver, instead of 15% times, as here employed. AUSTRIA. GrOLD. — New union crown (vereins-krone). Half union crown, Former 4 ducat piece (until 1865), . Former ducat (until 1865), .... Former ducat by trial at U. S. mint, Hungarian or Kremnitz ducat, . Former sovereign (sovrano) used in Lom- bardy and Venice, The same, by trial at U. S. mint, Fomf^r zecchino (sequin). See Venice, Italy. SiLVKR.— New union (or vereins) thaler = 13^ Austrian florin (containing 1 of a munz-pfund of fine silver), since 1857, . New florin or gulden of 100 new kreutzer (and containing 1 of a munz-pfund of fine silver) = about 57 of the old kreut- zer, since 1857, Former conventions-florin or gulden =60 conventions kreutzer (and containing 1 of a Cologne mark of fine silve^ prior to 1857, Former conventions florin, by U. S. law 22d May, 1846, Former conventions or species thaler =- 2 conventions-florin, prior to 1857, Levantine, or Maria-Theresia, or Regina thali^r(date 1780), still coined with the old date for the Levant trade, $6.6462 3.3231 9.1502 2.2871 2.2828 2.2946 6.7783 6.7525 0.7204 — 0.4803 — 0.5054 — 0.4850 — 1.0109 — 1.0109 ALGIERS (belonging to France). See France. Former silver rial-boudjou, dated Hegira 1230 (A.D. 1820), — 0.3617 AZORES or WESTERN ISLANDS. See Portugal. Milrein of these Islands, as fixed by U. S. law of March 3d, 1843, for U.S. customs, -. 0.835 ARGENTINE CONFEDERATION. See South America. BADEN. For new coins, see Germany (South). FoBMEK Gold.— Ludwigd'or, legal, . . — 3.4388 CHILI. See South America. * For new rates under the act of March 3, 1873, see ante, pages 5, 6, and 7. (40) Former Silver.— Doppelthaler <= Z}4 gulden (of the 243^ gulden standard) prior to 1857, legal, Former silver, 2 gulden piece (prior to 1857), legal, • Former silver, 1 gulden of the 24]4 gulden standard = 60 kreutzer (prior to 1857), legal, - Former silver, the same fixed by U. S. law of 22d March, 1846, . . . . • BAVARIA. See Germany (South). Former Gold.— Ducat legal, . . . « Caroline, legal, • Max d'or, legal, Former Silver. — Like Baden. Gulden (of the 24U gulden standard), prior to 1857, legal, BELGIUM. ^, and 3 dollar pieces in proportion. Silver.— Dollar, legal tender in all amounts -=- 1.000 The intrinsic value, in U. S. gold of the silver dollar, assuming gold to be worth 15% times silver, is .... The half dullar, subsidiary and legal ten- der in payment of sums not exceeding $5.00 in any one payment, has an in- trinsic gold value of ... . 0.4840 Quarter dollar, dime, half dime, and 3 cent piece in proportion. UNITED STATES OF COLOMBIA. (New Granada.^ Gold. — Condor = 10 pesos, legal, . . — 9.6476 Condor, trial by U S. mint, . . . -= 9.6751 Old doubloon (Bogota), legal, . . . «. 15.6106 Old doubloon (Popayan), legal, . . — 15.3775 Silver.— Pesos (25 grammes), legal, . . «= 9726 Pesos, trial by U. S. mint, . . . =— 9G92 (The condor and pesos are the same respectively m the French 50-franc gold and 5-franc silver piece.) WiJRTEMBERG. (South Germany.) FormerGold. — Fredericd'or==llgulden ■= 4.5410 Former Silver —2 gulden piece of the 24>^ gulden standard, . . "^ 3.8252 44 UNITED STATES WEIGHTS AND MEASURES. WEIGHTS AND MEASURES OF THE UNITED STATES. Standard Units. Standard of Length. — The actual standard of length of Tao United States, is a brass scale of eighty-two inches In leuorth, prepared for the survey of the coast of the United States, by Troughton, of London, and now in the possession of the United States Treasury Depart- ment, and deposited at the office of Weights and Meas- ures. The yard measure is between the twenty-seventh and the sixty-third inches of the scale. ThQ temperature at which this scale was designed to be standard, and at which it is so used in conducting the operations of the United States Coast Survey, is 62° Fahrenheit. Late comparisons show that on the United States standard scale at 62^ Fahrenheit, the yard is in excess of the British standard by 0.00087 inch. According to a report made as Chairman of the Committee of Weights and Measures, by Professor A. D. Bache, late Superintendent of the United States Coast Survey, in 18fi0, before the American Association for the Advancement of Science, "the standard temperature of the United States yard has never been authoritatively here fixed." The unit of length— the yard —is derived from ancient arbitrary standards in England. Its thirty-sixth part — the inch— is said to be contained 39.13929 times in the length of the pendulum that, in a vacuum and at the level of mid-tide, under the latitude of London, vibrates Bcconds of mean time. Comparison of the Common with the Metric Standards of iyenr//A.— According to Hassler, the meter contains 39.38091714 of the inch divisions of the Troughton scale at 32° Fahrenheit; and, consequently, making due al- lowance for the expansion by heat of the metal scale, 39.36850154 of these inch-divisions, when the bar is at 62° Fahrenheit. The number of imperial inches in the meter, according to Kater, and adopted in the late Act of Parliament, which rendered the use of the metric system permissible in Great Britain, is 39.37079. The number of United States inches in the meter, according to the Act of Congress of 1866, authorizing the use of the metric system of weights and measures in the United States, is 39.37. Standard of Weight. — The weights of the United States are designed to be identical with those of England. The standard of weight is the troy pound, copied in 1827, by Captain Kater, from the imperial troy pound of Eng- land, for the use of the mint of the United States, and there deposited. This pound is standard when in air in which the mercury stands at 30 inches in a barome- ter, and at 62 decrees in the Fahrenheit thermometer. The pound troy is assumed to contain 5760 grains; the commercial or avoirdupois pound, contains 7000 of these grains. Standards of Volume. — The standard of liquid measure is the5'a//o»; of dry measure, the bushel The former is almost exactly equivalent to a cylinder 7 inches in internal diameter, and 6 inches in height; the latter to a cylinder of 18.5 inches internal diameter, and 8 inches in height, and when heaped the cone must not be less than 6 inches high, containing for a true cone, 2747.715 cubic inches. The gallon, if filled with distilled water at the temper- ature of its maximum density (say 39.83° Fahrenheit, as determined by Mr, Hassler), contains, according to the official report, at that temperature, if weighed in air in which the barometer is 30 inches at 62° Fahren- heit, 68,372.2 standard grains (8.3389 pounds avoirdu- pf»is). The bushel is a measure containing 543,391.89 standard grains (77.6274 pounds avoirdupois) of distilled water at the temperature of maximum density, and barometer at 30 inches at 62° Fahrenheit. According to Mr. Hassler's comparisons, the weight of a cubic foot of water at its maximum density, the barometer being 30 inches at 62° Fahrenheit, is 998.068 ounces avoirdupois; the weight of a cubic inch of such water being 252.6937 grains. The United States gal- lon is thus the old. wine gallon of 231 inches, nearly ; and the United States bushel, the Winchester bushel of 2150.42 cubic inches, nearly. The British standard measure of volume, by Act of 1824, is the imperial gallon, containing, when weighed In air, both air and water being at the temperature of 62° Fahrenheit, and the barometer at 30 inches, 10 pounds avoi.-dupois. The cubic inch of distilled water (temperature 62°, barometer 30 inches), is declared to contain 252.458 grains; hence the imperial standard ga Ion contains 277.274 cubic inches. The imperial bushel, of 8 imperial gallons, contains 2218.192 cubic inches. Its dimensions are i9.5 inches outside diameter, 8.5 inside diameter, 18.25 depth, and 6 inches height of cone for heaped measure; the contents of the heaped bushel being 2815.488 cubic inches. The United States standard gallon is to the imperial standard gallon, nearly, as to 5 to 6 ; the United Statea standard bushel is to the imperial standard bushel, nearly, as 32 to 33. Metric System. Metric System of Weights and Measures Permissible. — By an Act of Congress approved in July, 1866 (ante. Part III, p. 31), the use of the weights and measures or the metric system is made permissible ; and contract* are declared not to be invalid because the weights and measures expressed or referred to therein are weights and measures of that system. The following tables of equivalents are also therein recognized in the construction of contracts and in all legal proceedings. Measures of Length. 0.001 meter = 1 millimeter =» 0.0394 inches. 0.01 meter = 1 centimeter = 0.3937 inches. 0.1 meter = 1 decimeter = 3.937 inches. 1 meter «= 1 meter = 39.37 inches. 10 meters «= 1 dekameter =■ 393.7 inches. 100 meters -= 1 hectometer -= 328 tV feet. 1,000 meters - 1 kilometer = { ^'^^^^^^^^^^^ 10,000 meters - 1 myriameter = { ^^^'^Jfg^^iea. Measures of Surface. 1 square meter = 1 centare = 1550 square inches 100 square meters = 1 are = 119.6 square yards. 10,000 square metres = 1 hectare = 2.471 acres. Measures of Volume. Cubic Measure. 1 cubic centimeter «= 1 milliliter = 0.001 liter. 10 cubic centimeters = 1 centiliter = 0.01 liter. 0.1 cubic decimeter = 1 deciliter =■ 0.1 liter. 1 cubic decimeter = 1 liter °= 1 liter. 10 cubic decimeters = 1 dekaliter = 10 liters. 0.1 cubic meter = 1 hectoliter = 100 liters. 1 cubic meter >= 1 kiloliter, or stere = 1000 liters. Dry Measure. 1 milliliter *= 0.061 cubic inch. 1 centiliter = 0.6102 cubic inch. 1 deciliter •= 6.1022 cubic inches. 1 liter = 0.908 quart. 1 dekaliter = 9.08 quarts. 1 hectoliter «= 2 bushels and 3.35 pecks. 1 kiloliter, or stere, . . = 1.308 cubic yards. Liquid Measure. 1 milliliter •= 0.27 fluid drachm. 1 centiliter = 0.338 fluid oz. 1 deciliter •= 0845 gill. 1 liter = 1.0567 quarts. 1 dekaliter = 2.6417 gallons. 1 hectoliter "= 26.417 gallons. 1 kiloliter, or stere, ... — 264.17 gallons. Weights. 1 cubic millimeter* = 1 milligramme = 0.001 gramme 10 cubic millimeters — =1 ceutigrarame =0.01 gramme 100 cubic millimeters = 1 decigramme =0.1 gramme 1 cubic centimeter =1 gramme = 1 gramme 10 cubic centimeters = 1 dekagramme = 10 grammes 1 deciliter . . . . = 1 hectogramme = 100 grammes inter . . --{^^S."''"'}=- l.OOOgramme. 10 liters . . = 1 myriagramme •»- 10,000 grammes 1 hectoliter -= 1 quintal = 100,000 grammes 1 cubic meter »= ■[ ^ ^nnelu?"^ } "^ 1,000,000 grammes * Of water at maximum density. \ UNITED STATES WEIGHTS AND MEASURES. 45 1 milligramme — 0.0154 grain avdp. 1 centigramme » 0.1543 grain avdp. 1 decigramme » 1.5432 grains avdp. 1 gramme — 15,432 grains avdp. 1 dekagramme — 0.3527 ounce av= 220 46 lbs. avdp. 1 millier or tonneau . . . •= 2204.6 ft>s. avdp. Metric iSlandards to be furnished each State. — By a joint Congressionalresolutionof the same date, the Secretary of the Treasury was "authorized and directed " to fur- nish to each State, "onesetof the standard weights and measures of the metric system." Metric Postal Balances to be furnished certain Posi- offlces. — By anotheractof the same date, the Postmaster- General was " authorized and directed to furnish to the post-oifices exchanging mails with foreign countries, and to such other officers as he shall think expedient, postal balances denominated in grammes of the metric system ; and until otherwise provided by law, one half ounce avoirdupois shall be deemed and taken for postal purposes as the equivalent of fifteen grammes of the metric w^eights, and so adopted in progression ; and the rates of postage shall be applied accordingly." It will be seen on reference to the tables above given, that one-half ounce avoirdupois is actually equal to about 14.176 grammes instead of fifteen grammes. Length of the Meter.— The meter was designed to be the ten-millionth part (t5TJ^V(TTT5) ^^ ^^^ earth's meridian passing through Dunkirk and Formentera.* Later in- vestigations, however, based on additional measures of meridional arcs in other parts of the world, have shown that the meter sensibly exceeds such ten-millionth part of the quadrant— the excess being equal (as is stated by Sir John Herschel) to about one part in 6400. Weights in Common Usb. Avoirdupois Weight. 16 drams = 1 ounce, oz. 16 ounces = 1 pound, lb. 28 tbs =- 1 quarter, qr. 4qrs = 1 hundredweight, ctr<. 20 cwt = 1 ton. 100 ft)8 -= 1 cental. 175 troy lbs = 144 pounds avoirdupois. 1 lb. troy ....»== 6760 grains. 1 ft), avdp = 7000 grains. This weight is applied to all coarse articles, such as hay, meat, fish, potash, groceries, hemp, flax, butter, cheese, «S;c.. and all metals, except gold and silver. Gross weight is the weight of goods with the boxes, casks, or bags which contain them. Net weight is the weight of the goods only, l-ormerly the usual custom was to allow 112 pounds for a hundredweight, and 28 pounds for a quarter; but this practice has very nearly pa.ssed away. In buying and selling all articles of commerce estimated by weight, the laws of most of the States, as well as general usage, call 100 pounds a hundred weight, and 25 pounds a quarter. The custom-house, however, continues the old usage. Troy Weight 24 grains, gr^ . . . = 1 pennyweight, dwt. 20 dwt — 1 ounce, oz. 12 oz = 1 pound, lb. Gold, silver, and jewels are weighed by this weight. Apothecaries' Weight. 20 grains = 1 scruple, 9 39 — 1 dram, 5 85 = 1 ounce, 5 12 5 -= 1 pound, ft This weight is used by apothecaries and physicians in * Sir John Herschel has called attention to the re- markable fact, not generally known, that the earth's polar semi-axis contains almost precisely 1001 millions of English quarter inches: and recommends the aug- mentation of the existing English measures of length hy their one thousandth aliquot part; the augmented measures to be designated '•geometrical measures." Thu3 augraerted, a cubic double foot (or a cube, the •ides of which are each twenty-four "geometrical" Inches), will contain almost exactly 1000 half pounds avoirdupois (more exactly 1000.131), of distilled water at its temperature of maximum density ; and a square the side of which measures 10,000 of the new (or geo- metrical) quarter-inches, will contain almost precisely one acre (more exactly 0.9984 acre). These close ap- proximations to integral ratios, show that the familiar units of measure and weight may be very nearly pre- lerved in a decimal sj ste m based upon a natural unit. compottTK/m^ medicines; but drugs and medicines tn bought and sold by avoirdupois weight. The pv>'n4 and ounce in this weight are the same as the troy pound and ounce. Measures in Common Use. Long Measure. 3 barleycorns ... — 1 inch, in. 12 lines -= 1 inch. 12 inches = 1 toot. ft. 3 feet -= 1 yard, yd. 5 V^ yards -» 1 rod, perch, or pole. 40 rods or perches . . "- 1 furlong, /wr. 8 furlongs ....■*■ 1 mile, m. 6 feet «- 1 fathom. 3 miles -=1 league, lea. 60 naut. or geog. miles -= 1 degree, deg. or °. 69).^, statute miles . . "= 1 equatorial deg. nearly. 3 inches = 1 palm. 4 inches "=1 hand (horse measure). 9 inches •= 1 span. 18 inches = 1 cubit (Scripture). Long Measure is used in measuring distances, whers length only is considered. Square Measure. 144 sq. inches . . = 1 square foot. 9 sq. feet . . . = 1 square yard. ^2^ sq.- f^et^'. °' I = ■ 1 «1"*^« '^' P««=^' <>' P<>»«- 40 sq. rods . . = 1 rood. 4 roods or . . ) ., 160 sq. rods. . .J ■» acre. 640 acres . . . . = 1 square mile. Square Mea.mre is used in measuring surfaces, as land, flooring, plastering, &c. Cubic Measure. 1728 cubic inches . . . . = 1 cubic foot. 27 cubic feet = 1 cubic yard. 40 feet of round or ) , x^„ ,,„j 60 feet of hewn timber . j ^ ^ *«°' «^ ^«*^- 42 cubic feet = 1 ton of shipping. 16 cubic feet _|lfoot^of wood,or acoid 8 cord feet or ) _ , .^. 128 cubic feet S ' ' ' ^ cora. Cubic Measure is used in measuring solid bodies, hav- ing length, breadth, and thickness ; as timber, stone, boxes of goods, the capacity of rooms, ships, &c. Cloth Measure. 2% inches = 1 nail, no, 4 nails = 1 quarter, qr. 4 quarters = lyaid, j^d. 3 quarters = 1 ell Flemish. 5 quarters = 1 ell English. 6 quarters = 1 ell French. 37.2 inches = 1 ell Scotch. This measure is used in buying and selling cloth, rib- bons, &c. Wine Measure. 4 gills — lpint,p<. 2 piuts -=1 quart, qt. 4 quarts -= 1 gallon, gal. 42 gallons -=1 tierce. IJ^ tierce, or 63 gal = 1 hogshead, AW. ik hogshead, or 84 gal. . . . = 1 puncheon. 13^ puncheon, or 126 gal. . . = 1 pipe. 2 pipes =■ 1 tun. 231 cubic inches -= 1 gallon. 10 gallons •= 1 anker. 18 gallons -= 1 runlet. 31^ gallons -= 1 barrel. Wine, spirits, cider, vinegar, oil, honey, Ac , are niea»* ured and sold by this measure. In London the gill is usually called a quartern; but in the North of England it is a noggin, and a half pint is termed a gill. Ale and Beer Measure. 2 pints -=1 quart. 4 quarts -= 1 gallon. 9 gallons -= Ifiikin. 2 firkins .... — 18 gal. — 1 kilderkin. 2 kilderkins. . . — 36 gal. — 1 barrel. 1V< barrel . . . '- 64 gal. — 1 hogshead. V/s hogshead, . . — 72 gal. — 1 puncheon. l]/2 puncheon . . — 108 gal. — 1 butt. The Ale gallon contains 282 cubic inches. In some of the New England States, the barrel for cider and beet is legally fixed at 32 gallons. In other Sutes it is of difl'erept capacity. 46 UNITED STATES WEIGHTS AND MEASURES. Apothecaries^ Measure. 6Cf minims (or drops),!!! . . . = 1 fluid drachm, f 5 8 fluid drachms = 1 fluid ounce, f 5 16 fluid ounces = 1 pint (octoriws), 0. 8 pints = 1 gallon {congim). Dry Measure. 2 pints = 1 quart, qt. 4 quarts = 1 gallon, gal. 2 gallons = 1 peck, pk. 4 pecks = 1 bushel, bu. 86 bushels = 1 chaldron, ch. 4 bushels (in England) . . . = 1 coom. 2 cooms " " . . . = 1 quarter. 5 quarters " " . . . = 1 wey. 2 weys " " . . . = 1 last. A gallon, dry measure, contains 268 4-5 cubic inches. This measure applies to all goods that are not liquid and are sold by measure, as corn, fruit, salt, coal, &c. Shipping Admeasurement. Register Ton. — For Register Tonnage, or for meas- urement of the entire internal capacity of a vessel: 100 cubic feet = 1 register ton. This number is arbitrarily assumed to facilitate com- putation. Shipping Ton. — For the measurement of cargo: (= 1 U. S. shipping ton. 40 cubic feet . . . -( = ' 31.16 imperial bushels. (^= 32.143 U. S. bushels. ( = 1 British shipping ton. 42 cubic feet ...-{= 32.719 imperial bushels, t= 33.75 U. S. bushels. 350 cubic feet ... "=1 keel. 1 U. S. (or Winchester) bushel = 2150.42 cubic inches. ■I -^ „ •„! v.„oi,^i J = 2218.192 cubic inches, limpenal bushel. . . | = i.03i5157 U. S. bushel. I = 8 imperial bushels. 1 Fn^lish nuarter J = 8^ U. S. bu. (nearly). 1 ij^ngusn quarter . . • -^ _ 17745.54 cubic inches. [ = 10.2694 cubic feet. A shipping ton (U. S.) of 40 cubic feet equals three and nine-tenths (3.895) English quarters of 8 imperial (or 8^ XJ. S.) bushels each. A shipping ton (British) of 42 cubic feet, equals /owr and one-tenth (4.09) English quarters. A shipping ton 6f 41 (or more exactly 40.9776) cubic feet, would equal exactly /owr English quarters; i. e., 32 im- perial bushels, or 33 United States bushels. Wheat a Standard of Volume and Weight. — Wheat is a standard alike for the volume and weight of cargoes. When in bulk on board ship, this commodity occupies about fifteen per cent, less space than when filled into measures of capacity in the customary way. So compressed, a ton of 2240 pounds occupies about 40 cubic feet. Measurement Cargo.— The capacity of a vessel for cargo, on voyages of average length, is usually esti- mated at from 20 to 25 per cent, less than her Register Tonnage, or entire internal capacity. This net space, in cubic feet, divided by 40, gives, in shipping tons of 40 cubic feet each, her " Measurement Cargo," so called, or her net carrying capacity, in shipping tons. Her measurement cargo is, therefore, from Ij^to 2 times the number of register tons, of 100 cubic feet each, in her Register Tonnage. Dead Weight Cargo.— The " Dead Weight Cargo " of a vessel, or the net weight in tons, of the cargo which the vessel can safely carry on voyages of average length, is approximately ascertained by dividing the entire internal capacity of the vessel in cubic feet by 63, and deducting from the gross result one-fourteenth (or about 7 per cent.) for the weights of water, provisions, crew, and their luggage. The number of tons weight In tkis net result is, therefore, about 1^ times the Re- gister Tonnage, or number of tons of volume in tha entire internal capacity of the vessel. Load Displacement.— The "Load Displacement" of a vessel, or the entire weight of the vessel, cargo, &c. when fullv equipped and ready for sea, may be ascer- tained by dividing the number of cubic feet of sea-water displaced by the vessel by 35, the number of cubic feet, occupied by a ton (2240 pounds) of sea-water. Relative Buoyancy of Iron and Wooden Hulls. In case of vessels of wooden hulls, whether sailing or steam, about 60 per cent, oi" the "load displacement" is for cargo, and 33 per cent, for the hull, the remaining 7 per cent, being for the weights of water, provisions, crew, &c. In case of iron hulls, if of sailing vessels, the weight allowed for cargo is about 68 per cent, of the displacement, if of steam, 65 per cent. The weight of cargo which can be carried is therefore relatively greater with iron hulls than with ivooden ; 13 per cent, greater if of sailing vessels, 9 per cent, if of steam. New Mode op Admeasurement op Vi^sels. — The new " mode " for the admeasurement of vessels in use in the United States, since the Act of Congress of May, 1864, is very accurate ; prior to that date, the sys- tem was rude, and, in its results, inaccurate. The new system differs somewhat from the British system (adopted by Act of Parliament in 1854), chiefly as ap- plied to steamers. In the British measurement of steamers, deductions are made for the space occupied by engines, boilers, and coal ; no such deductions being made for United States steamers under the United States law. Under the new United States method, the Register Tonnage of double-decked and three-decked vessels is somewhat augmented, of clipper and half clipper vessels diminished, of single-decked sailing ves-- sels, canal boats, and freight barges on the Western riv- ers diminished, and of river and lake steamers largely increased. Measuring Distances. 7 92-100 inches . . . . = 1 link: 25 links =1 pole. 100 links = 1 chain. 10 chains = 1 furlong. 8 furlongs = 1 mile. Used by engineers, surveyors, &c. Time. 60 seconds = 1 minute. 60 minutes = 1 hour. 24 hours •= 1 day. 7 days = 1 week. 2 weeks = 1 fortnight. 4 weeks = 1 month. 13 months, 1 day, 6 hours, or 1 . i„]ian vear 365 days, 6 hours | UuHanyear. 12 calendar months . . . . = 1 year. Used for computing time. Circular Motion. 60 seconds, or 60^\ . «=• 1 prime minute. 60 minutes, or 60\ . = 1 degree, °. 30 degrees . . . . = 1 sign, s. 12 signs,or360degrees=}t\«jj,f ^'^^^ '^'''^^ ^^ *»^* Used in measuring latitude and longitude, &c. Numbers, 12 units -= 1 dozen. 12 dozen = 1 gross. 12 gross «=. 1 great gross. 20 units -=■ 1 score. Paper. 24 sheets — 1 quire. 103^ quires — 1 token. 20 quires — 1 ream. TABLES OF THE CHIEF COMMERCIAL WEIGHTS AND MEASURES OF DIFFERENT COUNTRIES, REDUCED TO THE LEGAL STANDARDS OF THE UNITED STATES, BOTH COMMON AND METRIC ABYSSINIA. Bottel (rotolo, or liter) of 12 wakihs, each of 10 derimes = 4800 (troy) grains = 311.03 grammes. Mocha of 12 derimes = 480 grains = 31 10 grammes- Pile (Turkish) = 27 inches = 0.G86 meter. Ardeb (in Gondar) of 10 madegas = 0.125 bushel = 4.40 liters. Ardeb (in Massuah) of 24 madegas — about 0.300 bushel = 10.57 liters. Kuba, / = 62 inches \ \ =0.276 gallon/ 1.016 liter. ARGENTINE CONFEDERATION. Quintal of 100 libra = 101.27 lbs. avoirdupois == 45.9367 kilogrammes. Arioba of 25 libra = 25.32 lbs. avoirdupois =- 11.4842 kilogrammes. Libra = 10127 lb. avoirdupois = 459.367 grammes. Marco (for gold and silver) =- 3544.4 grains = 229.684 grammes. Vara of 3 pies = 0.9478 yard = 0.8667 meter. Pie = 9478 foot = 2889 meter. Lastre (last) of 2 tonneladas (tons) or 15 fanegas — 58.404 bushels = 205 80 liters Fanega = 3 8936 bushels = 137 20 liters. Frasco = 06274 gallon = 2 375 liters. Baril of 32 frascos = 20.0787 gallons = 76 liters. AUSTRIA. Pfund = 8642 209 grains = 560.012 grammes. ZoU-pfund (customs-pound) = 7716174 grains — 500 grammes. Munzpi"und(coin-pound)=7716.174grains==500 grammes. Centner = 123.4G15 lbs. avdp. = 56 0012 kilogrammes. 6aum = 275 lbs. avoirdupois = 1.54.003 kilogrammes. Metze = 1.7454 bushel = 61 5045 liters. Elmer of 40 niaass = 14.95 gallons = 56.605 liter. Muass = 0.373 gallon = 1 415 liter. Fuss of 12 zoU = 1 03713 foot = 31611 meter. Elle (imperial) = 85217 yard = 077921 meter. AZORES or WESTERN ISLANDS. (See Portogai,.) Alqueire of 2 meios. ■= 0.334 bushel . = 11.95 liters Fanga of 4 alqueires = 1 336 bushel . = 47.80 liters BADEN. Pfund, Fuss, . Elle, . Zuber, Malter, Fuder, GLuetze, Centner, . Pfund, Zollpfund and) Muenzpfund.J Mark, . Fuss, . Elle, . . BchSffel, . Maass, Schenk-eimer, f— 1.1023 1b. avdp. I \ — 1.3?961b. troy /' =500grammefl. ■0.9! 428 foot " ' — 0.3 meter. — 066618 yard -= 6 decimetew. — 42.5732 bushels •= 1500 liters. -= 4.25752 busb els •= 150 liters. -=39.6262 gallons =• 1500 liters. — 8.9626 gallons — 15 liters. BAVARIA. ■ 123.456 lb. avdp ■ 1.23456 lb. avdp ■1.1023 lb. avdp. ■ 0.6268 lb. troy = 0.95757 foot = 0.9110 vard = 6.3103 bushels = 0.2824 gallon = 16.944 gallons — 56 kilogrammes. .=560 grammes. —=500 grammes. -=233.950 grammes. ■=0.291859 meter. 1=0.833015 meter. = 222.357 liters. — 1.06903 liter. — 64.1416lit«rs. BELGIUM. French system. BRAZIL. (Like PORTUGAi^) Metric system obligatory from 1st January, 1873 Tonelada (ton for shipping) = 2240 lbs. avdp. — lOlf . kilogrammes. Medida = 0.73.306 gallon == 2.7748 liters. Arratel = 1.0192 lb. avoirdupois = 459 grammes. Pfund, . Fuss, Elle, Seheffel, . Stubchen, Pfund, Fuss, Elle,. Wispel, Stubchen BREMEN. — 1,0991b. avdp. = 9493 foot = 0.e;j29 yard = iVrs bushels = 0.85103 gallon = 4985 grammes. = 0.28;»35 meter. = 0.5787 meter. — 74.1i}:587 liters. = 33.21318 liters. BRUNSWICK. = 1.029."8 lb. avdp. — 467.11 grammes. = 0.9:i«25 foot = 0.28-338 meter = 6242 yard = 570725 meters. = 35 3.")44 bu.shels == 1215.7904 liters. = 0.65103 gallon = 32.21318 liters. CANADA. (Like England.) EH, . Minot, Libra Fanega, , Quartillo, Vara. — 1.26 yard = 1.10749 bushel CHILI. "=101412 lb. avdp. = 2838 bushels = 2J')6 gallon . = 2.7493 feet. CHINA. — 1.14296 meter. — 39.025 liters. — 460 grammes. — 100 liters. — 1.1 liter. — 0.836 meter. Catty, . = 1.3333 lb. avdp. . =604.7896 grammes. Chih (cus- ) torn-house) j Sei, =. 14.1 inches, . = 0.35813 meter. 3.4716 bushels, . =122.43 liters. COCHIN-CHINA. (Like China.) Tael, . = 590.75 grains troy, Covid, . = 0.4166 yard, . 38.28 gramme* ■■ 0.381 meter. CEYLON or SELAN. (English measure.) Candy, . Amomam, : 545 lbs. avdp., : 5.7757 bushels, =s 247.2 kilogramme* = 203.52 liters. CURACAO. (Like Netherlands.) Vara (yard), . — 33.375 inches, . — 0.8477 meiet Pik,. Medinno, Cass, Kantar, . Oka, Rotolo, . CYPRUS. — 0.7347 yard, — 2.1312 bushels, . — 1.25 gallon, . = 624.20 lbs. avdp., f 19570 grains, ) — 1 2.7957 lbs. avdp . J — VA oka. — 0.6718 meter. — 75.097 liters. — 4.73 liters. — 237.77 kilogr. — 1.2681 kUogr. (47) 48 TABLE OF WEIGHTS AND MEASURES. DENMARK. Fund, , — 1.1025 lb. avdp., . = 500 grammes. Mark, . = 0.630404 lb. troy, = 235.2941 grammes. Fod, . . ^1.01 foot, . . = 0.31385 meter. Alen, . . = 0.68648 yard, . = 0.G2771 meter. Tiinde (ton), = 3.94783 bushels, . = 139.1213 liters. Pott, . . = 0.2552 gallon, . — 0.96612 liter. ECUADOR. (Like Spaih.) EGYPT. Derhem (drachm),=47.6512 grains troy =3.0884 grammes. Oka, = 2.7235 lbs. avdp., = 1.23536 kilogramme. Eotolo, = 0.9804173 lb. avdp., =- 444.73 grammes. Government rotolo, = 1.2256 lb. avdp., =551.91 grammes, Pik, (Istambuli), == 0.2654 inch, == 0.677 meter. Ardeb (Alexandria), = 7.6907 bushels, = 271.0 liters. ENGLAND. Pound avdp., = 1.215278 lb. troy, = 453.5922 grammes. Pound troy, = 0.822857 lb. avdp., = 373.2416 grammes. Imperial quarter, = 8.25212 U. S. bush., = 290.7813 liters. Imperial bushel,=1.03152 Winch. bush.,=36.34766 liters. Imperial gallon, = 1.20032 gallon, = 4.543458 liters. Ale and beer gallon, = 1.2204 gallon, = 4.6209 liters. Yard, = 3 feet, = 0.9143835 meters. FRANCE. M6trQ,= 39.37040 inches, or 9.84260 hands, or 3.280867 feet, or . 1.093622 yard, or 0.0994202 half-chain, Kilometre, =-» 1093 622 yards, or 99.4202 half-chains, 49 7101 chains, or . 0.621376 mile. 1 meter, or 10 decimeters, or 100 centimeters, or 1000 millimeters. xV myriameter, or 1 kilometer, or 10 hectometers, or 100 dekameters, or 1000 meters. :}- Litre, = 026417 gallon, . 1 02567 quart, liquid measure, Hectolitre, = 2.8378 bushels, . . .1 90.8 quarts, dry measure, . j Each of the French measures of volume has its half and its double measure. 1 cubic decimeter. = 100 liters. Gramme, — 15.4323488 grains, -{ 10 decigrammes, or 100 centigrammes,or 1000 milligrammes. Kilogramme, = 15.4323488 grains, or 2.204621 lbs. avdp.(of 7000 grains),or 2.679227 lbs troy (of 5760 grains),or 0.0787365avdp.quarter(of281bs.),or 0.0196841 hundred wt (of 1 121bs.),or 0.0110231 centals (of 100 lbs.), . Metric quintal, = 7.873647 avdp qrs. (of 28 lbs.),or 1.968412 cwt.(of 112 lbs), or 2.204621 centals (of 100 lbs ) ;}- (10 hecto- grammes. lOOdekagram- mes 1000 grammes. 10 myriagramraes 100 kilogrammes. Millier, or metric tonne, = 19 684118 hundred wt. (of 112 lbs.), or) 0.9842059 long ton (of 2240 lbs.), or !. f 10 quintals, or 1 10231032 short ton (of 2000 lbs.) ( °= 1 1000 kilogr. 22.046212 centals (of 100 lbs), J GERMANY. Zollverein (Customs' Union), an important Commercial Union originating in 182S ; embracing in 1833 all the Ger- man States, except Austria, Leichtensteiu, Holstein, the two Duchies of Mecklenburg, and the three free cities of Hamburg, Lubeck, and Bremen ; dissolved with the close of the year 1865, and held together only by tempo- rary agreements until Nov. 1, 1867, when a new Com- mercial Treaty was concluded between the North Ger- man Confederation and the South German States. Tlie unit of weight is the zollpfund (customs' pound) of 500 grammes Zollpfund, of 30 zoll-loth, = 7716.1744 U. S. grains, =-U kil )gramme. Zollcentner, of 100 zollpfund, = 110 23106 lbs. avoirdu- pois, == 50 kilogrammes. Zollstein, of 2) zollpfund, = 22 04621 lbs. avoirdupois, — - 10 kilogrammes. Munzpfund, of 10000 ass, = 7716.1744 U. S. grains, =- 500 grammes. North German Confederation. (Established since the war with Austria, in 1866.) {New System.) By a decree of the 17th of August, 1863, the metrical (French) system of weights and measures has been adopted, commencing with the 1st of January, 1870, and will be compulsory from the 1st of January, 1872. The ba.'^c of the new system is ihQ meter or stab ; thd same as the French metre. The unit of length is also the meter or stab. 0.01 meter, . , = 1 zentimeter or neu-zoll. 001 meter, . . = 1 millimeter or strich. The unit of surface is the quadrat-meter (square meter), or quadrat stab. 01 of a quadrat-meter, . . . = 1 ar. 001 of a quadrat-meter, . . . = 1 hektar. The unit of volume is the 0.001 of a kubik-meter or kubik-stab, and is called a liter or kanue. % liter, = 1 schoppen. 100 liter, = 01 kubik-meter, = 1 hectoliter or fass. 50 liter, = 1 scheffel. The unit of weight is the kilogramme (equal to 2 pfund). 10 grammes, 0.1 gramme, 01 gramme, 0.001 gramme, J^ kilogramme. 1 dekagramme or neu-loth. = 1 dezigramme. = 1 zentigramme. = I milligramme. ,-,;Seutth,} = "««>»"^'-'^ 50 kilogramme, or 100 pfund, = 1 zentner. 1000 kilogramme, or 2jOO pfund, = 1 tonne. The unit of money-weight continues to be the miinz- pfund (of 500 grammes) divided into 10,000 ass. The unit of weight for purposes of assay, or for trying gold and silver, is the OOlpartof the munzpfund (= i| gramme or 500 milligrammes), which unit is again divided into 1000 parts. GREECE. French system since 1836. Mina (kilogr.), = Royal mina, = Talanton, . =5 Piki, . . = Litra, . . =. Kailon, . — Former. Metric. 2.2 )462 lbs. avdp., = 1.00 kilogr. 3 30693 lbs. avdp., — 1.5 kilogr. 30.697 lbs. avdp., 1.09:363 yard, . 1.0587 quart, . 2.83782 bushels, GUIANA. 150 kilogr. = 10 meter. == 1.0 liter. = 1.0 hectoliter. British Guiana. See London. French Guiana, Livre, . -{l:§I?J^%^t?ot^'}=489.5058gramme«. Piedderoi, = 1 .065765 foot, . = 0.32 '8:594 meter. Aune, . :— l.2J972yard, . = 1.88 1.6 meter. Muid, . = 70 85,125 gallons, . =268 2 95 litersv Boisseass, == 0.36915 bushel, . = 13.0083 liters. Dutch Guiana. See Netherlands. HAMBURG. Pfund, . -iJSIljfc-OyP. I -481.60945 gramn.«. Mark, . = 0.628 '>541b.troy, =233 8'189 grammea. Fuss, . = 0.94,2 1 foot, . = 0.28657 meter. Elle, . = 0.62881 yard, . = 0.57314 meter. Brabantineelle,= 0.756 15 yard = 6:)14l meter. Fass, . . = 1.5597 bushel, = 54 96:5 liters. Ohm (=4 ankers),= 38.2782 gallons, = 144.8306 liters. HANOVER. (Like Prussia.) HAVANA. (Island op Cuba) Castilian weight (See Spain.) Varra (Cubana), . -= 33.375 inches, = 0.8477 metai Fanega, . . . = 3.12367 bush., = 110.66 liters. TABLE OF WEIGHTS AND MEASURES. 49 HUNGARY. (Like Austria.) Oka, . . = 3.0817 lbs. avdp.,= 1.400 kilogr. Arsin, . . = 6.Wl9yard, ■= 0.43440 meter Stab, . . = 5 8.6.5 ieet, = 1.58)5 meter. Metzen, . = 1.77354 bushel, = 624i>81 liters. Uroa or eimer, = 14 3U5339 gallons, = 54 li"j2/' liters. Fass, . . = 52.545 gallons, = 198 89348 liters. INDIA (EAST). (English Measures ) Bengal. 1 80 (Trains troy, = 11 66375 grammes. 82 28"»5 lbs avdp., = 37 : 21 kilogr. 74 667 lbs avdp, = 33 863 kilogr. ] UO vard, . = 0.91438 meter. Tola, Man or maund, Factory maund Guz, Kahoon (grai„),_|2^««"'u'jh''Js,''' h>^*^"''»S^ Bombay. Candy, . . = r6a00lbs. avdp, = 254 00 kilogr. Covi(l(haut), . = i:50 1bot, . = 0.4572 meter. Candy (grain), = 3584 lbs. avdp , = 162.r,67 kilogr. SrlStsh.)|-2^5.9=^"^l^« ^^dP"= 9--947 kilogr. Maund, . . = 28 00 lbs. avdp., — 12.70 kilogr. Madras. Candy, = 500 lbs. avdp , = 226.8 kilogrammes. Maund, = 25 00 lbs avdp.,= 11.3498 kilogr. Garce, = 139 5 1 2 bushels, = 4 916 kiloliters. Parah, = 1.7439 bushel, = 61.45 liters Covid(cubit),= 0.50 yard, = 0.45719 meter. IONIAN ISLANDS. (Like England.) Libra sotille Ionia, = 1 lb. troy, = 373 2 ;66 grammes. Libra grossa, = 1 lb, avdp., = 453.5i/22 grammes. Jarda Ionia, = 1 yard, = 0.91438 meter. Gallone, . _ {"SSn.'} - «434.8 liter,. Chilo, . . . = 1.03152 bushel, = 36.34766 liters. ITALY. (Metrical and decimal system of France.) — Formerly : Libbra, . . = 0.81463 lb. avdp.,==369,508grammes. Piede (Liprando), = 1.68561 loot, = 0.513757 meter Bacco, . . = 3.2/179 bushels, =115.0278 liters, Brenta, . . = 12 99317 gallons, = 49.285 liters. JAMAICA. (Like England) JAPAN. Monme, . — 27.0r'87 grains troy,= l 75 gramme. Rjoo, . . =li6 288 grains tro"y,= 7526 grammes. Sals, . . = 11 i;2jl inches, =0.3u3 meter. Sjoo, or masa,=. 0.459128 gallon, = 1.738 liter. LUBECK. Pfund, . . = 1.07249 1b. avdp, = 486.474 grammes. Mark, . . »= 1.2 22 lb. troy, =467 :'6;2gramme3. Fuss, . . = 0.94;.65 foot, = 2876 meter. EUe, . = 0.6291 yard, = 5752 meter. ^'barTey),''^'''}= 0-98349 bushel, « 34.694 liters. ^(oa^^f fruit ), i = 1-12- 28 bushel, = 39.514 liters. Ohm, ' . ! = 38.4.394 gallons, = 145 501 liters. Quartico, . = 0.24023 gallon, = 0.90938 liter. MADEIRA. (See Portugal) Arratel (libra), -j .'Sf.K,^;^ >|-4«.547g«m,. Alqueire, . = 0.3!)9 bushel, . = 14 095 liters. Almude, . == ^68057 gallons, . = 17.718 liters. MALTA. Foot, = Canna, = Sal ma, = Barile, =-= Libbra, _ '• 11.1666 inches, 2 28 o yards, 8 1973 bushels, 11 2168 gallons, 1.7 lb. avdp., ) 0.85076 troy, J = 0.28''83 meter. = 2.098) meters. = 288.51 liters. = 42 57 liters. — 317.5 grammes. MARTINIQUE. (French metric system.) Livre, «= Aune, "= Barique, = f 1.079176 lb. avdp.,) I 1.311499 lb. troy, /"" 1.30148 yard, . = 1.191 meters. ).5058 gramm. 50 gallons. 186.26 liters. MAURITIUS. (Isle de France.) French metric system. — Still used: Quintal, . = 108 lbs. avdn., — 48.989 kilogr. Ton (.shipping), = 2160 lbs. avdp., = 979.876 kilogr. Aune, , . = 1.30148 yard, -= 1 191 meter. Velt, . . = 2 00 gallons, = 7.;.7, liters. Cask, . . = 6d 00 gallons, = 227.13 literb. MEXICO. Weight like HAVANA. Tercio (of tobacco), = 160 lbs. avdp., = 72.576 kilogr. Baril, . . = 20 gallons, = 75.71 liters. Vara, . . =- 0.9139 yard, = 0.83695 mete« Fanega, . . = 1.54728 bushel, = 55.501 Utei'S. Frasco, . . =2.5 quarts . = 2.83^9. MOLDAVIA. (Danubian Principalities.) : 1.29298 gramme. = 0.27659 meter. = 0.6713 meter. = 0.6314 meter. 1— 4.351 hektoUterai Oka ( Jassay), Palma, Khalebi (wool- len goods), Kot (silk and ' linen goods). Kilo, . . ■ = 2.8505 lbs. avdp., = 0.9074 foot, • = 0.7344 yard, ■ = 0.6905 yard, =-=19.25 bushels, MOROCCO. Pond, Artal, . . = 1.12 lb. avdp., = 508 grammes. Codo (dhra'a), = 0.62446 yard, . = 0.571 meter. Muhd, . == about 0.497 bushel, = about 14.00 litres. NETHERLANDS. Former Weights and Measures. Trovish pond, — 1.3186 lb. troy, = 492 1677 grammes. Old pond, . . = 1.0893 lb. adp., = 494.0904 grammes. Voet, . . =0.9289 foot, = 2S3133 meter. ^ dam "^r^"' } = 0- ' ^22 yard, = 0.68781 meter. (The Netherlands adopted the French metric system in 1816) Last, = 30 mud, = 85.13 bushels, = 30 hektollters. Ell, . . . . = 1.099 vard, . = 1 meter. Vah, = 100 kannen, = 26 41 gallons, = 100 liters, f 10 onsen, or ) (2 20402 lb. advp, or ■I 100 looden, or V = ^ 2 69923 lb. troy, or (lOOO wigtjes, j (l kilogramme. Apothecary's pond, = 375 wigtjes (grammes). In the Netherlands' Colonies (Batavia, &c.), the for- mer weights and measures are still in use ; also — Kovang (rice), = 3662.042 lbs. troy, = 1661 066 kilogr. Old' kan, . . = 3962 gallon, = 1 49 liter. 1 pikol = 100 catties = lOgantang (coffee), = 135 63X2 lbs. avdp. = 61 5210 kilogramme. On the Molucca Islands, the New Netherlands meas- ures have been introduced since 1839. NEW GRANADA, OR UNITED STATES OF COLOMBIA. (Recently adopted French measures and weights.) PAPAL STATES. The French metric system, although adopted in 1848, to commence with 1st of January, 1850, has not been enforced Hitherto, Pied, . . = 0.9766 U. S foot, —0.2976 meter. ^'"'c^antilS,'''''} = 2-^'9 yards, = 1.9926 meter. Tlubblio, ' . = 0.8356 bushel, = 294 46 liters. Barile (wine), = 15.412 gallons, = 58 3416 liters. Barile (oil), = 15.185 gallons, = 574806 liters. Libbra, { = S.S Jb- a>.dp., | ^ 339,-3 ^^^^^^ PERSIA. Guz shah (gers or arkin), = 3.333 feet, = 1.0160 meter. 1 artaha =-= 8 coUothun = 25 capichas = 50 chenicat^ = 200 sextarios = 1.8514 bushel = 65 238 liters. The only weight common to all provinces is the miskai 174.7025 troy grains = 4 8406 grammew. 50 TABLE OF WEIGHTS AND MEASURES. In Tauris, Meshid, Herat : 40 seers = 640 miskal — 5.830047 lbs. avdp. «= 3.098 kilogrammes. In Ispahan : 1 mahnd shah = 1280 miskal —= 13. 6601 lbs. avdp. =■ 6.196 kilogrammes. In Resht: 2 royal mahnd = 2560 miskal = 27.3202 lbs. avdp. — =. « J i.3P2 kilogrammes. In S/iiras, Bushir, and Gamri : Mahnd (or maund) = 2560 miskal. Jn Teheran: 1 rik = 1600 miskal. PERU. Spanish (Castilian) weights. = 33.337 inches, . . = 0.8475 meter. = 140 Castilian pounds, = 64.41302 kilogr. Vara, Fanega, PORTUGAL. 459 grammes. 22 meter. = 11 meter. = 33 meter. = 13 841 litens. = 16.74 liters. Arratel or libra, = 1.01 192 lb. avdp., Palemo de craveiro, •= 8 661 inches. Vara, . . . = 1 2030 yard, Pe = 1.0827 foot, Alqueire, . . = 0..3928 bushel, Almude . . = 4.4224 gallons, PRUSSIA. (For metric weights and measures, see GERMANY.) Former pfund, = 1.03114 lb. avdp., = 467.72 grammes. Former fuss, = 1 0297 foot, . = 313S5 meter. Former eile, = 7294 yard, . = 66694 meter. Former schefFel, = 15597 bushel, = 54.9615 liters. Former eimer, = 18.149 gallons, = 68.702 liters. RUSSIA. 1.0972 lb. troy. r, I = 409 5116 gram- p., J lues. m 113 lbs. avdp. = 16.3305 kilogram- f 1.097 1 0.9028 lb avdi 361.13 lbs. avdp. = 163.805 kilo- Funt (pound), = ud of 40 funti mes. Berkovetz of 10 pudi grammes. Stopa = 14 inches = 0.35559 meter. Arsheen == 28 inches = 71119 meter. Sashen of three arsheens = 7 feet = 2 13357 meter. Chetviert = 5.9560 bushels = 2 0990 hectoliters. Vedro =- 3 2490 gallons = 12 2989 liters. SANDWICH ISLANDS. Weights, &c , as in United States Barrel of whale oil, = 31.5 gallons, = 119.2427 liters. SAXONY. (See North Germany.) ^"jL^i^pzFgr*^ { = l-^^O^^ ^^- ^'^'^P ' =^^^ '^246 gram. Fuss, .' . = 0.9291 foot, . = 28319 meter. Elle, . . = 1.8582 foot, . = 56638 meters. Sheffel, . . = 2.9519 bushels, =103.983 liters. Eimer, . . =17.79519 gallons, = 97.3626 liters. SPAIN. French metrical system. In the Spanish Colonies the old weights and measures are still in use, principally Cas- tilian. Castilian : Libra, = 7100 32 grains troy, -r 460 093 grammes. Pie, = 91407 foot, =- 2786;.5 meter. Vara, = 914117 yard, . = 835905 meter. Fanega, = 1 57527 bushel, = 55 501 liters. Cantara (arroba mayor, for wine) = 4.2618 gals. =16.131 liters. Cuartillo = 0.13322 gallon = 0.5043 liter. SOUTH AMERICA. United States op Colombia (or New Granada). French kilogrammes in custom-house practice ; other measures as in Venezuela. Venezuela. Castilian weights and measures. (See Spain.) Bolivia. Kilogrammes at custom-house. SWEDEN AND NORWAY. Skalpund = { l^^^^ ;b avdp - \ = 425.010 grammes. Fot, = 97-1102 foot, . = 2 '6901 meter. Kanna, = 6.il 6 gallon, . = 2 61188 liters. Am, . = 41 4834 gallons, . = 157.0313 liters. SWITZERLAND. French system since 18.51. Pfund, . . 11 236 lbs. avdp., = 500 grammes. Centuer,=100 pfund,=ll .2 56 lbs. avdp.,= 50 kilogr. Fuss, . . .=11.-11 uches, = 03 meters. Quarter, . . = u 42")7 bushel, = 15 liters. Pot, . . . = 1 .'<8504 quart, = 15 liter. Muid, . . . = 39.626 gallons, = 150 liters. TRIPOLI. Kantar = 40 oke (lb.) = 107 666 lb. avdp = 48.S.5J kilogrammes. Oka = 40 uckie = 2 6916 lbs. avdp. = 1 2208 kilogram- me Pik = 26.42 inches = 6"1 meter. Pik or dra arable = 19 03 inches = 483 meter. Hueba = 16 orbah = 3 04C2 bushels = 107.3 liters. TUNIS. Uckia = 488.90 grains troy = 01.680 grammes. Rotoli = (pound) (rug) 11175 lb avdp. = 506 88 gram- mes Rotoli sucky (meat, &c.), 12332 lb. avdp. = 568.445 grammes Rotoli gliredari (vegetables) 1 4098 lb. avdp. = 639.453 grammes. Drad hendaseh (woollen goods) = 06723 meter. Turkish pik = 6370 meter. Arabian pik = 4883 meter. Cafiz = 14 0753 bushels = 4.96 hektoliters. Metter =2.6117 gallons = 10 liters. TURKEY.* Cantar = 44 oke = 100 rotoli = 124.7038 lbs. avdp. — 56.565 kiloEcrammes Oka = 2.83418 lbs avdp = 12S5.56 grammes. Chequi (for gold, &c.) == 0.86108 lb. troy = 321.39 gram- mes. Pik = 27.9 inches = 0.6858 meter. Endaseh = 21 7 inches = 6'2S laeter. Kilo = 1.00075 bushel — 35.266 liters. \ * Weights of Smyrna.— The following standard, reported by the U. S. Consul at Smyrna, was adopted by the Treasury Department June 7, 1876. (S. S., 2846.) "In reply I have to state that the most accurate information I have been able to obtain upon the subject has been derived from a table of equivalents in standard weights, prepared several years ago by Edward Purser, chief engineer and director of the Smyrna and Aidin Railway, and which has been adopted by both of the Otto- man railways and by the leading merchants of Smyrna. "The standard oke of Turkey, by this table, is equal to two pounds and eight hundred and thirty-one thou- sandths avoirdupois ('^xVffV)' consequently the Smyrna kintal of forty-five okes (45), of three hundred and eighty drachms (380), is equal to one hundred and twenty-one and twenty-five thousandths pounds avoirdupois " It is proper that I should mention that the legal kintal of Constantinople is forty-four okes (44) of four hundred drachms, equal to one hundred and twenty-four and five hundred and sixty-four thousandths pounds avoirdupois ( 124^*5^5)' ^ given by Mr. Purser in the table of equivalents above referred to. The Constant" nople kintal, however, has not been adopted at Smyrna in icholesale transactions." TABLE OF MISCELLANEOUS WEIGHTS AND MEASURES, WITH EQUIVALENTS. [The data for the following table are derived principally from Alexander's " Universal Die tionary of Weights and Measures," published by D. Van Nostrand, New York.] U.S. U.S. Aam of oil, Amsterdam, . . — 37.73 gallons. Bushel, U. S., oats (Act of 1866), _ 32. B)s. " wine, " . -= 41. " " onions. . = 57. u Abas, of Persia, for pearls. . = 2.88 grains. " " peaches, dried, . . = 33. <( Ahm, of Hamburg, liquid, . = 38.15 gallons. " " peas (Act of 1866), . = 60. « " " Hanover, " , . = 41.44 " " " potatoes, . - 60. " " " ofLeipsic, " . = 40.08 " " London, rape seed, . »= 48. (1 Almude, Canary Islands, dry, . , — .148 bushel. " U. S., rye (Act of 1866), . = 56. " Aln, Stockholm, .... . =, .648 yard. " London, salt, ground, . . - 56. M Ame, Copenhagen, liquid. . =- 39.56 gallons. " rock, . . — 65. (I Anfora, Venice, " . =137. " " U. S., wheat (Act of 1866), = 60. " Anker, Amsterdam, " =- 10.25 " Busuck, Borneo, gold and pr. stones , - 4.80 graing. Ardeb, Cairo, dry, . - 5.165 bush. Butt, England, beer or porter, . = 132. gallons " Massouab, dry, . = ^ " " of wine, .... . -130. " Arroba, of Portugal and Brazil, - 32.38 fts. " of Spain and Buenos Ayres = 25.36 " Caban, Manilla, cocoa, . , . = 83.50 fts. " of Spain, wine, . =- 4.26 gallons. rice, . . = 133. « Aune, Geneva, .... . — 1.25 yards. " Ternate, " . . - 100.33}^ " " Lyons, .... . = 1.25 " Caffiso, Algiers, dry, . . = 9. bush. " of Brabant, Brussels, . => .76 " Malta, oil " Messina and Palermo, . = 5^. = 3.1 galicna Bag (see " Sack"). " Tunis (see preceding table) Bale, Bet-el-faki, coffee, . • . — 285.5 ft»s. Canada, Rio Janeiro, liquid, . - .36^ I « " or bag, Brazil, Rio coffee, (Av.] = 162. Canado of Balsam Copaiva, =. 30. fts. Bambou, Pegu — 4.20 yards. Candy, Bombay, .... = 560. " Barile, Genoa, oil. . = 17.08 gallons. " Ceylon and Madras, . = 500. " " " wine, . . — 19.61 " Cantaro, Egypt, .... = 95.5 " Barril, Havana, honey. . - 6. " Max: or, Quontar, Algiers , =200. " " Malaga, raisins, . = 50.6 fts. " Algiers, flax, = 241. •' Benda, Guinea, . = .14 " Carga, Malaga, raisins, . — 177.5 " Bota, Spain, — 128. gallons. " Valencia, " . . . = 3:58.5 " Bota, Portugal, . - 113.6 Carrata, Carrara, marble, . = 2240. (1 Buckets, England, chalk, . = 1.55 bush. solid, . . = 12.768 cub. ft Bulla'^, IiEysore, . . = 4.23 as. Catty, Japan = 1.31 fts. Buncal, Malacca, . - .102 " " Java, Siam, and Malacca, = 1.35 " Bushel, U. S., apples, dried , . = 22. " " Sumatra, = 2.12 " " " barley,. = 48. " Centner, Darmstadt, and Zollverein = 110.24 «» " '• beans, . - 60. " Denmark and Norway, — 110.11 " " '* blue grass seed, . =» 14. " Bremen, = 127.5 => 62.43 " Inch, Scotland, = 1.0054 inch. Cubit, Surat, for matting, . • • — .58 yds. Ink, Japan, = 2.078 yards. ) Derah, Cairo, , , » .71 " Jumba, Malacca, - 4. « Derhiem, or dirhem, Egypt, see preceding table. | Pirbem, Constantinople, . • ■= 49.50 grains. Kahoon, Calcutta, . . , . Kanne, Saxony, butter, , = 37.405 bush. = 24.73 as. ' Eimer, Bavaria, beer. =- 18.075 gallons. Kasten, Wurtemberg, dry, = 4. bush. wine, . «= 16.944 " Kella, Bet-el-faki = 4.2 as. « Berlin, liquid, = 18.15 " Ken, Siam, = 1.05 yards. « Hamburg, " =- 7.63 " Khoulle, Algiers, liquid, . = 4.40 gallon* " Hanover, " = 16.43 " Kilderkin, England,' beer,. -= 22. " ■ " Nurnberg, " = 18.22 " Kip, Malacca, tin, . . . . = 40.68 as. " Vienna, . = 14.95 " Klafter, Berlin, .... = 117.91 cub. ft. " Wurtemburg, refd., -= 77.65 " " Berne, = 192.39 " trub-eich-mass,Wurtemburg, =. 81. " Wurtemberg, = 119.58 " " Zurich, " = 28.93 " Kuebel, Bavaria, coal. = 1.058 bush. Elle, Wurtemberg, . ■= .672 yards. " Saxony, coal at the mines, Kwan, China, .... = 9.146 " = 40. as. Fanega, Buenos Ayres, dry, 1=- 3.75 bush. " Montevideo, " »= 3.87 " Lagel, Prussia, for steel, . . =103.12 " " Valparaiso, " =. 2.58 " Last, Belgium and Holland, dry. = 85.134 bush. Fass, Berlin, liquid, . =. 60.50 gallons. " England, for dry malt, . = 82.52 " " Hamberg, whale oil. •= 38.26 " " Prussia, .... = 112.29 " " Vienna, beer, . = 31.77 " Legger, Amsterdam, arrack, . . =153.75 gallona " wine, . . ,^ 153.26 " " Batavia, " . =160. Fathom, England and U. S. length. 2. yards. Leib, Appenzell, cheese, . = 54.45 as. Foet, 100 cubic, St. Domingo, -. 121.13 cub. ft. Libbra, Sicilian a . = .7 " Fierding, Sweden, liquid, . =. 8.29 gallons. Libra menor, Alicant, spices, . . = .785 " Firkin, England, ale, . = 9.77 " " " Alicant, chocolate. =- 1.047 " beer, . .= 11. " " Callao, Guatemala,anc butter, . ^ ' 56. as. Valparaiso, . = 1.014 " " mean, Goshen, N. Y., butter, . = 56. " " Vera Cruz, . . = 1.015 " " Glades, Pa., c= 110. Livre, Antwerp, .... . = 1.037 " Firlot, Scotland, barley, . = 1.50 bush. " com'l, Brussels, . = 1.031 " Flax, head of, about . = 6.75 as. " " Geneva, . = 1.214 " Fodder, England, lead, = 2184. " » Hayti, . . . . = 1.079 " " Newcastle, " =2352. « " Stockton on Tees, =2464. " Maat, Amsterdam, salt, . . = 1.745 bush. Funt, Cracow, . ■= .895 " Malter, Prussia, Mass, Brunswick, liquid, . . = 18.72 . = .50 gallons. Gasab, Egypt, , = 4.21 yards. " beer, Hesse Cassel, liquid, . = .58 " Grain, Gt. Brit., Troy, Apo., and Av., •= 1. grain. " wine, " " " . = .52 " " Gt. Brit. & France, pr stones. .:> .79 " " beer, Hesse Darmstadt, " . = .52 " " Geneva, . . . 1=. .82 " " wine, " " " . = .46 " Gran, Austria, Apoth., = 1.13 " " hell-eich, Wurtemberg, liq., . = .49 " " Denmark, " «> .96 «• " trub-eich, " . = .51 " " Prussia, " = .94 " Mataro, for oil, Tripoli, . . = 6.16 gallons. Grano, Italy, . . » 1.54 " Maund, indigo, spices, &c., Bassora , = 28. ae " Spain, ic .77 " " for oil, Baroach, Gujerat, . = 5.52 gallons. Grao, Brazil and Portugal, ^ .77 « " for sesame " " dry , = .593buEh. Grein, Holland, . — 1.54 " " Calcutta, " " for oil, Madras, liquid. = 1.44 . = 3.25 gallons. Hadid. Bassora, muslins, . — .95 yard. Metical, jeweller's, Tripoli, Afr., . = 73.G2 grains. Hailoh, Sumatra, «=. 1. Moio, dry, Lisbon, . == 23.02 bush. Hali, Malacca, . » 32. as. Moyo, liquid, Castille, . = 67.94 gallons. Harsela, Egypt, for silk, . -=■ 2.64 " Mudde, dry, Amsterdam, . . = 3.16 bush. Hartkornscheffel, Leipsic, di T. = 1.26 bush. " " Belgium and Holland, = 2.84 Hath, Surat for matting, . = .581 yards. " liquid, Augsburg, . . — 14.92 gallons. Hogshead, England, ale, . = 58.60 gallons. " " beer = 66. 58. " Nffu Annam, • . * • " . = 2.664 yards. " " claret, " " other wines, &c.. = 63. Occa, dry, Bucharest, . . = 2.83 as. " tobacco, Ky., Mo., Va., net. ^ 1200. as. Ohm, liquid, Baden, . . . = 39.63 gallons Hok, China, dry. . -= 1.09 bush. " Basel, . . . . = 13,45 " Rolzstoss, Breslau, firewood, . — 550.47 cub. ft. " Berlin. . . . . - 50. " TABLE OF MISCELLANEOUS WEIGHTS AND MEASURES. 53 U.S. u.a Ohm, liquid, Bremen, . -=r 88.3 gallons. Pud, Russia, .... . = 36.113 8)8. •• " Hesse Darmstadt, . =411^. " Puncheon, for rum, Jamaica, , . = 102.023 gaUont Oke, weight, Tripoli, Afr., . =- 2.74 lbs. Orcio, for oil, Florence, . -= 8.83 gallons' Quarteel, for whale oil, Hamburg Oxhoft, liquid, Berlin, . - 54.44 " and Holstein, . = 61.207 " " " Brunswick, . - 69.28 •• Quarto, for oil, Genoa, . = 4.27 " " " Hamburg, . . = 57.22 " Quintal, metrical, France, . =220.47 lbs. « Hanover, . . . — 62.16 " " Brazil . -« 130.06 " " for brandy, Leipsic, . . -= 60.12 " " Buenos Ayres, . . =101.42 •♦ " for wine, " . «= 53.44 " " Castille,ChiU, Mexico, Peru, =101.61 " Oxhui'wud,.liquid, Sweden, . « 62.20 " Rotl attari, for spices, Algiers, . . = 1.204 " Pack, of wool, England, . . =240. lbs. " gheddari, for fruits, " = 1.354 " Packen, weight, St. Petersburg, . =1082.03 " Rotolo, for Persian silks, Aleppo, = 4.783 " Pahaw, for pr. stones, Borneo, . . = .021943 " Palmo, marble work, Carrara, . . «* 9.60 Inches. Saa, or saha, dry, Algiers, . . = 1.362 bush. Para, dry, Bombay, . . = 3^. bush. Salma, of oil, Naples, . . = 42.162^ galifl. Pecul, Borneo and Celebes, . =135.64 ft)s. SchefFel, for barley, Hamburg, . = 4.48 bush. " China and Sumatra, . =133>^ " " Wurtemberg, . = 5.03 " Japan, .... . =130. Schuh, Basel, .... = 1. foot. " Java, (Batavia) . . =135.10 " Seroon; for raisins, mean, Malaga, = 88.91 ft>3. " herap.ofManilla.Philippine, ls.= 139.45 " " of Peruvian bark, about . =140. " sugar, of " = 140 " Skeppund, for metals, Sweden, = 300. " of Siam, .... = 135. " Stein, for flax, Bremen, . = 21.98 " Pfund, Austria, .... . = 1.235 " " " Dantzic, . = 34.03 " " Bavaria, .... . = 1.235 " " " Hamburg, . = 21.36 " " Berlin or Prussia, . . = 1.0312" Stone, England, .... = 14. " Bremen, .... = 1.099 " " Frankfort, . «= 1.114 « Taihpang, for tin, Malacca, = 1.356 " " Hamburg, . = 1.068 " Tierce, England, liquid, . = 42. galloM. " Hanover, . . . = 1.079 " « Nurnberg, . . . = 1.124 " Vakia, for spices, Bassora, . — 1.17 fts. " Wurtemberg, . = 1.0311 " Velte, or verge, Antwerp and Ceylon , = 2. gallons. " Zurich, .... = 1.165 " Pibe, liquid, Denmark, . . = 122.5 gallons. Zak, Holland, dry, . . . = 2.84 bush. Pic, Abyssinia, .... . = .75 yards. Zucca, Corsica, liquid. = 3.08 gallons. " Arabic, cloth, Algiers, . = .525 " " for cloths, Alexandria, . = .612 " Weight of Oils, &c., per gallon : Flax or Linseed^ 7J^ft)s.; " for muslins, " . = .686 " Rape seed, 7^Ibs. ; Cocoanut, 7'^lbs.; Olive. 7.56 " for silk, Constantinople, . . = .732 " fi)s. ; Pea, or ground-nut, 7.56 I bs. ; Palm, ly^ fos. ; " Turkish, Algiers, . = .692 " Balsam Copaiva, 8 Bbs. ; Honey , 1211)8. Cruchoug, Pipa, for oil, Cadiz, . . =112.85 gallons. or jugs of cordials, 9]/^ gills eacl 1. " liquid, Sweden, . . =124.40 " Pond, Brabant, Amsterdam, . . = 1.037 Rs. " Troy, . = 1.085 " " Netherlandic, " . - 2.206 " Capacity of Ale, Beer, and Porter-i ?o«/e5.— Under Depar tment letter of August7th, 1875 (S. S ., 2384), the average of so-called quart bottles of malt liquors was lixed at 2\^ gallons per doz., and of so-called pint bottles at 1>^ gallons per doz., unless actual gauge showed a different result. The following table, exhibiting the average gauge of the principal brands of ale, beei', and porter, in bottles, was issued April 7, 187G, by the Treasury De- partment to be followed by customs officers, unless an actual gauge shall show a different result: R. Younger's extra-strong Edinburgh ale, in stone Wm. Younger & Co.'s sparkling ale, in stone ~ Muir & Son's sparkling Edinburgh ale, in stone McEwan's Edinburgh ale, in stone Jeffrey's sparkling Minburgh ale, in stone Alsop's ale, bottled by E. & J. Burke, in glass Alsop's ale, bottled by Cameron & Saunders, in glass Bass & Co.'s, bottled by Cameron & Saunders, in glass Bass & Co.'s bottled by N. B. Foster & Sons, in glass Bass & Co.'s bottled by Byass, in glass Bass & Co.'s Burton ale, bottled by Dankes &Co., in glass Bass & Co.'s Champagne ale, bottled by Byass, in glass Bass & Co.'s ale, bottled by E. & G. Hibbert(in champagne bottles) Bass & Co.'s ale, bottled by R. Porter & Co., in glass Guinness's extra stout, bottled by Dankes k Co., in glass Guinness's stout, bottled by P. Redmond & Co.. in glass Guinness's extra stout, bottled by James McCuUagh, Son & Co., in glass AlcCullagh's extra Dublin stout, bottled by James McCullagh, Son & Co., in glMs D'Arey s Dublin extra stout, bottled by P. Redmond & Co., in glass Best stout porter, bottled by R. B. Byass, in glass i ^rydenland's brewery pale ale, in glass (agents and shippers, Halst & Fleischer, Christina)...! Jivoli beer, exported by Julius Grossman, Hamburg Guinness's stout and Bass's ale, bottled by E. & J. Burke (S. S., 2819) } Average contents, in gills, anddeci" mal parts thereof. Quarts. 6.666 -t- 6.370 6.666 -h eVefo" 6.670 6. .5.3:30 6.400 5.830 Pints. 3.083 -r 3.083 -f- 3.083^- 3. 3.290 3. 3.200 3.200 3.208 3.160 3. 3.250 3.200 3 200 3 090 3. 3.180 3.180 3. 3.310 3.125 3. 3. 54 COMMERCIAL INTERCOURSE WITH FOREIGNT NATIONS. i COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS.* (REVISED TREASURY REGULATIONS OF 1874, PAGES 137 TO 147.) Vessels of nations with which the United States have commercial relations. Art. 268. Discriminating duties of tonnage and impost on foreign vessels and their car- goes are to be charged, as provided by law, in all cases, except where exemption is secured by treaty stipulations or by laws of the United rotates. (Acts July 20, 1790, ch. 30, H. D. p. 22; March 27, 1804, ch. 51, ^ 6, H. D. p. 158; Jan. 14, 1817, ch. 3, H D. p. 177; March 3, 1817, ch. 50, H. D. p. 181 ; June 30. 1864, ch. 171, § 17, H. I), p. 453.) FIRST CLASS. Art. 269. Vessels belonging to the following nations are admitted, under the provisions of law, treaties of commerce and navigation, cv conventions, into the ports of the United States, on the same terms as vessels of the United States, with the produce or manufactures of their own or any other country, as respects both tonnage and impost duties. Art. 270. Arqentine Confederation. — Under treaties of July 10 and 27, 1853, proclaimed April 9, 1855 (10 Stat., 1001 and 1005). « Austria.— TlvoMy August 27, 1829, proclaimed February 10, 1831 (8 Stat. 398) ; and treaty May 8, 1848, proclaimed February 25, 1850 (9 Stat. 944). AuHtro- Hungarian Monarchy. — JBy treaty signed July 11, 1870, ratified December 19, 1870, and proclaimed June 29, 1871 (17 Stat.), and relating to consular rights and duties, it is pro- vided that the judicial authorities and custom-house officials shall, in no case, proceed to the examination or search of merchant vessels without previous notice to the consular au- thority of the nation to which the said vessels belong, in order to enable them to be present. Notice to consulates of the taking of the depositions of captains or seamen before local au- thorities is also required. In the event of a vessel of either nation "being wrecked or cast on shore upon the coast of the other," " all merchandise and goods not destined lor consump- tion in the country in which the wreck takes place, are free of all duties." Consulates may hoist their flag on board any vessel employed by them in port for the discharge of their duty. By treaty of November 25, 1871, proclaimed June 1, 1872, the mutual guarantee of propertv in trade-marks is provided for (17 Stat.). Art.'271. Belgium.— Treaty July 17, 1858, proclaimed April 19, 1859 (12 Stat., 1043). Under the 4ih article, steamers of the United States and of Belgium engaged in regular navigation between the two countries are reciprocally exempt from the payment of duties of tonnage, anchorage, buoys, and light-houses. By article 2 of the treaty of May 20, 1863 (13 Stat., 648), the flags of the two countries were assimilated for the transportation of salt, in regard to which a special discrimination had previouslv existed. ^o^ma.— Treaty of May 13, 1858, proclaimed January'8, 1863 (12 Stat., 1003). Brazil. — Under act of Congress of 24th May, 1828, and proclamation of November 4, 1847 (9 Stat. 1001). Chili. — Under the act of 24th May, 1828, and proclamation of November 1, 1850 (9 Stat., 1004). Denmark.— TYQ&iy of April 26, 1826, proclaimed October 14, 1826 (8 Stat., 340) ; and treaty of April 11, 1857, proclaimed January 13, 1858 (11 Stat., 719). Dominican Republic. — Convention of February 8, 1867, proclaimed October 24, 1867. Ecuador.— Trtid^iy of June 13, 1839, proclaimed September 23, 1842 (8 Stat., 534). Art. 272. German Empire. — By treaty of December 11, 1871, proclaimed June 1, 1872 (17 Stat.), "respecting consuls and trade-marks," the stipulations above set forth in the case of the Austro-Hungarian Monarchy, relating to examination and searches of vessels, taking of depositions, and to wrecked goods, were also made with the German Empire. The 17th article provides that, " with regard to the marks or labels of goods, or of their packages, and also with regard to patterns and marks of manufacture and trade, the citizens of Ger- many shall enjoy in the United States of America, and American citizens shall enjoy iu Germany, the same protection as native citizens." • See " Addenda " to this title, p. 6«. COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 55 Art. 273. Great Brifnin and A^rPos.se.wows.— Treaties of July 3, 1815 (8 Stat., 228), Octo- ber 20, 1818 (8 Stat. 248), and August 6, 1827 {8 Stat., 3G1), and instructions of the Treasury Department of October 19, 1849. British vessels and their cargoes, from any part of the world, are admitted into ports of the United States on the same terms, as to duties, imposts, and charges, as those of the United States. By decision of the Circuit Court of the United States, British vessels, bringing from Brit- ish ports in Europe articles of the growth, produce, or manufacture of the British possessions in India, are not liable to the penalties provided in the navigation act of March 1, 1817. By treaty of May 8, 1871, ratified June 17, 1871, and proclaimed July 4, 1871 (17 Stat.), the common enjoyment of certain sea-fisheries on the coasts of the United States and of the British North American Provinces, by American citizens and British subjects, is provid3d for: also the free navigation of certain rivers, canals, and lakes, and reciprocal transit thro\igh the territory of each government respectively ; the assent of the American Con- gress, the British and Canadian Parliament, and the Legislature of Prince Edward's Island, required by the conditions of the treaty, having been proclaimed by the President, July 1, 1873.* (??-««ce.— Treaty of December 10 (22), 1837, proclaimed August 30, 1838 (8 Stat., 498). Guatemala.— TvQRiy March 3, 1849, proclaimed July 28, 1852 (10 Stat., 873). £f«3/^i.— Treaty of November 3, 1864, proclaimed July 6, 1865 (13 Stat., 711). .Hanover.— Treaty June 10, 1846, proclaimed April 24, 1847 (9 Stat., 857) ; and treaty of November 6, 1861, proclaimed June 17, 1302 (12 Stat., 1187). Hanscatic Towns : Hamburg, LubeCj Bremen. — Treaty December 20, 1827, proclaimed June 2, 1828 (8 Stat., 366) ; additional articles June 4, 1828, proclaimed January 14, 1829 (8 Stat., 386). Hawaiian Islands. — Act of May 24, 1828 (4 Stat.", 308) ; and President's proclamation, January 29, 1867 (14 Stat., 819) ; also treaty of December 20, 1849, proclaimed November 9, 1850 (9 Stat., 977). Honduras.— Treaty of July 4, 1864, proclaimed May 30, 1865 (13 Stat., 699). hall/.— TreAty with Sardinia, November 26, 1838, proclaimed March 18, 1839 (8 Stat., 512) ; and treaty with the Two Sicilies of October 1, 1855, proclaimed December 10, 1856 (11 Stat., 639) ; held applicable to the Kingdom of Italy as since constituted. Art. 274. By treaty with Italy, of November 18, 1871, proclaimed November 23, 1871 (17 Stat.), reciprocal liberty of commerce and navigation is provided for, not only as to im- ports into either country by the vessels of the other from any part of the world, but the vessels of either country may also export and re-export from the other to any foreign port on the same terms and with the same bounties, duties, and drawbacks as those belonging there. Vessels of either nation, wrecked, foundered, or damaged on the coasts of the other may unload and reload there, without paying duties except upon articles left for consump- tion. Vessels of either nation may also complete crews on the territory of the other on con- ditions specified. The following vessels are exempt from tonnage, anchorage, and clearance duties, to wit: 1. Those entering and leaving again in ballast. 2. Those passing from port to port to discharge or take in, or complete cargo, on proof of having already paid such duties. 3. Loaded vessels entering port and leaving it without having disposed of any part of their cargoes or completed cargo there. No vessel of the one country compelled to enter a port of the other to be regarded as trading if it merely breaks bulk for repairs, transfers cargo on account of unseaworthiness, purchases stores, or sells damaged goods for re-exportation only. The latter, however, to pay customs duties when intended to be sold for internal consumption. Art. 275. Japan.— Act of May 24, 1828 (4 Stat , 308), and President's proclamation Sep- tember 4, 1872 (17 Stat.). Under the treaty of March 31, 1854, proclaimed June 22, 1855 (11 Stat., 697), and treaty of June 17, 1857, proclaimed June 30, 1858 (11 Stat., 723), vessels of the United States may enter the ports of Simoda, Hakodadi, and Nagasaki, in Japan, where they can be supplied with wood, water, coal, provisions, and other articles required by their necessities ; such articles to be procured only through the agency of Japanese offi- cers appointed for that purpose. Any privilege or advantage granted, in future, by the government of Japan to any other nation to be extended also to the United States and the citizens thereof. By the latter treaty the exchange of coin is also provided for. Under the treaty of January 28, 1864, proclaimed April 9, 1866 (14 Stat., 655), certain articles used in the preparation and packing of teas are to be admitted in Japan free of duty, and certain other specified articles at a reduced duty of 5 per cent. Liberia.— Tretiiy of October 21, 1802, proclaimed March 18, 1863 (12 Stat., 1246). Madagascar. — By treaty of February 14, 1867, proclaimed October 1, 1868 (15 Stat., Trea- ties, p. 15). Merklenburg-Schwerin. — Accession to above treaty with Hanover of June 10, 1846, under its 12th article, December 9, 1847, proclaimed August 2, 1848 (9 Stat, 910). ♦ See "Addenda," jxM<, p. 69. f 56 COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. Mexico.— TreRiy April 5, 1831 (8 Stat., 410). Kevived by the 17th article of the treaty of February 2, 1848 (9 Stat., 922). Treaty of December 30, 1853. President's proclama- tion June 30, 1854 (10 Stat., 1031). Netherlands —Treaty August 26, 1852, proclaimed February 26, 1853 (10 Stat., 982). New Grenada. — Treaty of December 12, 1846, proclamation June 12, 1848 (9 Stat., 881). Consular convention May 4, 1850, proclamation December 5, 1851 (10 Stat., 900). Nicaragua. — Treaty of June 21, 1867, proclaimed August 13, 1863 (15 Stat.). By the sam« treaty, the right of transit is granted to the United States and their citizens through Nicar- agua, between the Atlantic and Pacific oceans. North German Union. — Same as Prussia and Hanseatic towns. Norway — (See Sweden and Norway.) Oldenburg — Accession to the above treaty with Hanover of June 10, under its 12th article, March 10, 1847 (9 Stat , 868). Ottoman Empire.— Tresitj February 25, 1862, proclaimed July 2, 1862 (12 Stat., 1218). Paraguay.— Tre'dty of February 4, 1859, proclaimed March 12, 1860 (12 Stat., 1091). Portugal. — Act of May 24, 1828 (4 Stat., 308), and President's proclamation February 26, 1871 (16 Stat, 1137). Prussia— Treaty May 1, 1828, proclaimed March 14, 1829 (8 Stat., 878). See also " Ger- man Empire," above. Pussia.-Treiity April 5-17, 1824, proclaimed January 12, 1826 (8 Stat., 302). Treaty December 6-18, 1832, proclaimed May 11, 1833 (8 Stat., 444). Convention July 22, 1854 (rights of neutrals at sea), proclaimed November 1, 1854 (10 Stat., 1105). Sandwich Islands. — (See Hawaiian Islands.) San Salvador. — Treaty at Leon, January 2, 1850, proclaimed April 18, 1853 (10 Stat., 891). iSmm.— Treaty of May 29, 1856, proclaimed August 16, 18-38 (11 Stat., 683). American vessels enjoy all the privileges exercised by Siamese or Chinese vessels or junks. Spain. — With exceptions as to importations from Cuba and Porto Kico. (See " Third Class," below.) Sweden and Norway. — Treaty July 4, 1827, proclaimed January 19, 1828 (8 Stat., 846). Act of May 31, 1830. Swedish vessels from the island of St. Bartholomew are placed on an equal footing with those of the United States by the above treaty. Venezuela.— Tre&ty of August 27, 1860, proclaimed September 25, 1861 (12 Stat., 1143). SECOND CLASS. Art. 276. Vessels belonging to the following nations are admitted into the United States ports, as respects tonnage or navigation duties, on the same terms as vessels of the United States, with the produce or manufactures of their own or any other country. Their cargoes, when consisting of the products or manufactures of their own countries respectively, are exempt from discriminating impost duties under the 17th section of the act of June 30, 1864, unless otherwise specially indicated. Costa Pica.— Tre&iy July 10, 1851, proclaimed May 26, 1852 (10 Stat., 916). Note. — By a decree of August 31, 1854, the local commercial legislation of Costa Rica was completely remodelled and materially modified. Liberty of commerce to the vessels of all nations is granted ; certain descriptions of merchandise monopolized by the govern- ment, and other descriptions which are prohibited, being specified. Muscat.— Treaty September 21, 1833, proclaimed June 24, 1837 (8 Stat., 458). Cargoes of vessels of Muscat, even though of the products or manufacture of that coun- try, are subject to the discriminating impost duty of ten per cent. Portugal.— Tre&ty August 26, 1840, proclaimed April 24, 1841 (8 Stat., 560). THIRD CLASS. Art. 277. Vessels belonging to the following nations, with which the United States have commercial relations, are not referable to either of the preceding classes. A discriminating duty of ten per cent, on their cargoes, under the 17th section of the tariff act of 1864, and tonnage duty at alien rates, pursuant to article 309, in addition to the ordinary annual ton- nage tax, must be imposed in all cases unless otherwise indicated below. Art. 278. i?orweo.— Convention June 23, 1850, proclaimed July 12, 1854 (10 Stat., 909). Under this treaty, no duty exceeding one dollar per registered ton is levied on vessels of the United States entering the ports of Borneo, the said tonnage duty being in lieu of all other charges or duties whatsoever. Art. 279 China. — Commerce with the ports of Canton, Chau-chau, or Swatow, Amoy, Fuh-chau, Tai-wan, Ningpo, and Shanghai, treaty of June 18, 1858, proclaimed January 26, 1860 ( 12 Stat., 1023). A tonnage duty is levied on all vessels of the United States en- tering either of these ports, as follows : On those of 150 tons and under, one mace per ton, and on those of 160 tons, four maces per ton of forty cubic feet. A mace is equal to 14^ cents. Art. 280. France.— Treaty June 24, 1822, proclaimed February 12, 1823. By the Presi- dent's proclamation of December 28, 1866, French vessels entering ports of the United States, after J anuary 1, 1867, were relieved from discriminating tonnage duties, and, by that of Jun« COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 57 12, 1869, the exemption from discriminating impost duties on importations in French vesseli from France and its dependencies, was extended to merchandise imported in such vessels fmm the country of its origin. But by the further proclamation of the President of October 30, 1872, the discriminating duty of ten per centum ad valorem, prescribed by the 17th section of the act of June 3i), 1864, was directed to be collected upon all merchandise imported in French vessels from countries other than France ; but no discrimination is to be made against the products of other countries, so imported from France in French vessels.* Art. 281. Lew-Chew^ royal Crovernment of. — Compact July 11, 1854, proclaimed March 9, 1855 (10 Stat., 1101). Vessels of the United States may he admitted into any of the ports of Lew-Chew, and purchases may be freely made, from either the officers or people of the island, of wood, water, or any other articles. At the harbor of Napa, wood is to be furnished by the officers at the rate of three thousand six hundred copper cash for one thousand catties; and water at the rate of six hundred copper cash (43 cents) for one thousand catties, or six barrels full, each containing thirty gallons. Skilful pilots will be provided to conduct the vessels of the United States into the port of Napa, at a compensation of five dollars, to be paid to the pilot by the captain of the vessel, for such service. Art. 282. Aforocco.— Treaty of September 16, 1836, proclaimed January 30, 1837 (8 Stat., United States vessels are permitted to put into any port for provisions, supplies, or repairs, and to land and reload their cargoes without paying any duty whatever. American com- merce is placed on the same footing as that of Spain or the most favored nation for the time being. Art. 283. Persia.— Under the treaty of December 13, 1856, proclaimed August 18, 1857 (11 Stat., 709), citizens of the United States and subjects of Persia may reciprocally bring by land or by sea into, or export from, either country all kinds of merchandise and products ; and sell, exchange, or buy and transport the same to all places therein, subject, however, to the laws of the country in which such commerce is carried on. Any other privilege con- cerning such internal commerce in future granted to any other nation by either party, to be also granted to the merchants of either nation engaged in such internal commerce within the territories of the other. Import and export duties to he on the footing of the most fa- vored nation; and no exceptional tax under any name or pretext whatever to be collected in either country on the merchandise or products of the other. Cargoes of Persian products and manufactures are therefore exempt from discriminating impost duties. Art. 284. Spain.— Act of March 1, 1869. Under the act of March 1, 1869, and by reason of the subsequent action of the Spanish government, all discriminating tonnage duties on Spanish vessels have been discontinued, whethe.r they come from the islands of Cuba and Porto Eico or from elsewhere. By procla- mation of the President dated December 19, 1871, merchandise imported into the United States in Spanish vessels, from elsewhere than the islands of Cuba and Porto Kico, was also relieved from the discriminating impost duty of ten per centum ad valorem which had pre- viously been collected under the 17th section of the act of June 30, 1864. Upon merchan- dise brought from Cuba and Porto Kico in Spanish vessels this discriminating impost duty still attaches. A Spanish vessel leaving a port of Spain for a port in Cuba, but not finding there a satis- factorymarket, proceeding, without breaking bulk or taking in any goods at said island, to a port in the United States, would not, nor her cargo, on entry be subject to any othe^ or higher duties of tonnage of imposts than she would be if coming direct from a port of Spain to the United States ; the voyage, under the circumstances, being regarded as continuous. Art. 285. Swiss Confederation. — Convention November 25, 1850, proclaimed November 9, 1855 (11 Stat., 587). By this convention it is stipulated in the 8th, 9th, 10th, and 11 th articles that in all that relates to the importation, exportation, and transit of their respective products, the United States and the said Confederation shall treat each other reciprocally as the most favored na- tion, union of nations, state, or society. Neither of the contracting parties to impose any higher or other duties upon the importation, exportation, or transit of the natural or indus- trial productions of the other, than are or shall be payable upon the like articles, being the produce of any other country, not embraced within its present limits. Each of the con- tracting parties engaging itself not to grant any favor in commerce to any nation, union of nations, state, or society, which shall not immediately be enjoyed by the other party ; and ■hould one of the contracting parties impose differential duties upon the products of any nation, the other party to be at liberty to determine the manner of establishing the origin of its own products destined to enter the country by which the differential duties are imposed. By the 12th article of the convention it is provided that no port of the United States shall bo closed to articles arriving from Switzerland when conveyed in vessels of the United States, 4>T in vessels of any country having free access to the ports of said States. Swiss merchan« * See " Addenda," p. 89. 58 COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. diso, therefore, arriving under the flag of the United States, or under that of one of tha nations most favored by them, is to pay the same duties as the merchandise of such nation. Under any other flag it is to be treated as the merchandise of the country to which the vessel belongs. In accordance with these stipulations, it has been decided that Swiss goods imported iD French vessels are not liable to discriminating duty, no such duty being chargeable on the products or manufactures of France, when directly imported from that country. Art. 286. Tripoli. — By treaty of June 4, 1805 (8 Stat., 214), vessels are to be reciprocally fubject to the same duties and charges and enjoy the same privileges as the most favored nation, and must be provided with proper passports. Art. 287. Tunis — By treaty of August, 1797, modified by convention of March 26, 1799 (8 Stat., 157), and by subsequent articles of February 24, 1824 (8 Stat., 298), and ratified by the United States Senate January 13, 1825, vessels of the United States may enter all ports of Tunis on paying the usual duties paid by vessels of the most favored nations. Com- merce with Tunis, under the United States flag, to be conducted on precisely the same foot- ing, as to import duties, fees, and all charges whatsoever, as is commerce under the flag of the most favored nation. Art. 288. Vessels belonging to nations not enumerated in this chapter fall in Class 3 and are subject to the exactions indicated in Article 277. ADDENDA. Great Britain, Denmark, Austro-Hungary, and the German Empire, having adopted a tnode of admeasurement of vessels similar to that of the United States, Art. 137 of the Treasury Regulations of January 1st, 1874, makes the following provisions, to wit: "That vessels of those countries whose registers indicate their tonnage under the present law, shall be taken in ports of the United States to be of the tonnage so expressed in their documents, with the addition of the amount of the deductions made under such law not authorized by the admeasurement law of the United States." " Usually the gross tonnage may be ascertained from the register. In such cases the vessel will be entirely exempt from admeasurement.'' " If the gross tonnage is not indicated by the register, it may be necessary to measure the spaces appropriated to crew and to engines below the upper deck whose tonnage has been deducted under their law ; but the admeasurement will he made only when and to such extent CLS absolutely necessary. ^^ " Fees will be charged only for the services actually performed, and no more.^* By Treasury Circular of January 2d, 1874, these regulations are extended to Italian ves- sels thus measured, similar courtesies having been extended by all the above nations to vessels of the United States. France. — A proclamation of the President of the United States, dated September 22d, 1873, directs that on and after the 1st day of October, 1873, the discriminating duty of ten per centum ad valorem, directed by proclamation of October 30Lh, 1872, to be assessed and collected " upon all merchandise imported in French vessels from countries other than France," shall be abolished. (See Treasury Circular, Sept. 27th, 1873.) Canadian Coasting Trade. — The following Treasury Circular was issued March 30th, 1874. "For the information of all concerned, the following extract is published frotn a recent act of the Dominion of Canada, which went into operation on the sixteenth of March, instant : " An Act respecting the coasting trade of Canada. (Assented to 12th May, 1870.) "No goods or passengers shall be carried by water, from one port of Canada to another, except in British ships ; and if any goods or passengers are so carried, as aforesaid, contrary to this act, the master of the ship or vessel so carrying the same shall forfeit the sum of four hundred dollars, and any goods so carried shall be forfeited, as smuggled, and such ship or vessel may be detained by the Collector of Customs, at any port or place to which such goods or passengers are brought, until such penalty is paid, or security for the payment thereof given to his satisfaction, and until such goods (if any) are delivered up to him, to be dealt with as goods forfeited under the provisions of the act passed in the thirty-first year of Her Majesty's reign, and entitled * An act respecting the customs.' "It will be observed, however, that by Article 30 of the recent treaty between the United States and Great Britain, citizens of the first-named country may carry in United Btates vessels without payment of duty, goods, wares, and merchandise fron. one port or COMMERCIAL INTERCOURSE WITH FOREIGN NATIONS. 59 place in the British Possessions of North America, to another port or place within the said Possessions, if a portion of such transportation is made through the territory of the United States by land carriage and in bond, under rules agreed upon between the two governments; and that by Article 26 the navigation of the rivers St. Lawrence, Yukon, Porcupine, and Stikine is left open under certain regulations." " Treasury Department, " Washington, D. C, January 10, 1874. " You are hereby informed that, by an Executive Order dated the 3d instant, the tariff cf fees prescribed by the Consular Regulations for the sealing of cars coming into the United States from Canada, and for the certificate to the manifest, has been modified so as to here- after require a fee of 25 cents for both of said services, instead of 25 cents for each, as formerly. *'Wm. a. Richardson, " SecreUry." Opening of Tonquin Ports. — The ports of Haiphong and Hanoi, in Tonquin, were opened to foreign commerce September 15th, 1875. (S. S., 2002 ) Recognition of Judicial Tribunals in Egypt. — Under the authority of the Act of March 23d, 1874, the President of the United States, by proclamation dated March 27th, 1876, after reciting said Act, and that satisfactory information had been received by him that the Gov- ernment of Egypt had organized other tribunals on a basis likely to secure to citizens of the United States in tiie dominions subject to said Government, the impartial justice which they then enjoyed there under the judicial functions exercised by the Minister, Consul, or other functionaries of the United States, pursuant to the Act of Congress approved June 22d, 1860, " suspended the operation of the said Act of June 22d, 1860, as to the said dominions subject to the Government of Egypt, in which such tribunals have been organized, so far as the jurisdiction of said tribunals may embrace matters cognizable by the Minister, Consuls, or other functionaries of the United States in said dominions, except as to cases actually commenced before the date " of said proclamation. (19th Stat, Proclamation No. 3.) 60 CONSULAR REGULATIONS. CONSULAR REGULATIONS RELATING TO THE AUTHENTICA- TION OE INVOICES. Prescribed by the President of the United States, May 1, 1881, ARTICLE XXX. TREASURY REGULATIONS. 636. The instructions in this article have been carefully revised by the Treas- ury Department, and have the sanction of the Secretary of the Treasury. Con- sular officers will take particular note of the forms in which several important changes have been made. 1. Authentication of Invoices op Importations into the United States. 637. All invoices of importations from countries in which there are such offi- cers* must, before the sliipment of the merchandise, be produced to and au- thenticated by the United States Consular Officer nearest the place of shipment for the United States. 638. By the place of shipment is meant the place where the merchandise has been manufactured, finished, or finally prepared for exportation, and where the journey to the United States commences, and is not necessarily the place where it is actually put on board ship. Exceptions to this rule may be made in cases where the principal offices of the shippers are in one place while the goods are manufactured at, or shipped from, another place ; as, for instance, where the merchant resides in London and has his manufactory at Glasgow, invoices of such goods shipped from Glasgow to the United States may be certified by the Consular Officer at London. In all such cases, however, both the place of con- sular certification and place of actual shipment must be within the limits of the same country or political domain. 639. But no Consular Officer of the United States shall grant a certificate for goods, wares, or merchandise shipped from countries adjacent to the United States which have passed a Consulate after purchase for shipment. In countries adjacent to the United States the authentication may be by the Consular Offi- cer at or nearest to the port or place of clearance for the latter, provided the merchandise shall not have passed a Consulate after purchase for shipvient. 640. Consular certificates are not required in connection with the entry of goods passing in transit through the United States to or from countries ad- jacent thereto under combined entry for transportation and exportation, such goods not being considered as ordinary importations. See paragraph 670 for rules as to sealing and manifesting of goods. 641. All such invoices must be in triplicate ; the three copies to be regarded as one invoice^ and subject to only one charge for Consular certificate. The invoices, however, will be made in quadruplicate, and two of the copies, after authentication, will be delivered to the person producing them, in all cases where the merchandise is intended for transportation, without appraisement, to any of the following-named ports mentioned in section 7 of the act of June 10, 1880, viz. : To Genesee (Rochester), New York and BuflTalo, N. Y. ; Burlington, Yt. ; Boston, Mass.; Providence, R. I.; New Haven, Hartford, and Middle- town, Conn.; Philadelphia and Pittsburgh, Pa. ; Baltimore, Md. ; Wilmington, Del. ; Georgetown, D. C. ; Norfolk and Richmond, Ya. ; Wilmington, N. C. ; Charleston, S. C. ; Savannah, Ga. ; New Orleans, La. ; Portland and Bath, Me. ; Portsmouth, N. H. ; Chicago, 111. ; Detroit and Port Huron, Mich.; Saint Louis, Mo.; Saint Paul, Minn.; Cincinnati, Cleveland, and Toledo, Ohio; Milwaukee, Wis. ; Louisville, Ky. ; San Francisco and San Diego, Cal. ; Portland, Oreg. ; Memphis, Tenn. ; Mobile, Ala. ; and Galveston, Tex. * In countries without a United States Consular Officer, the authentication is made, 1st, by a Consul of a country in amity with the United States who resides there; or, 2d, if there be no such Consul, then by two respectable resident merchants. CONSULAR REGULATIONS. 61 642. The authentication must be by certificate under the Consular seal, and must be either indorsed on each copy of the invoice, or attached by tape, cord, or ribbon, passed under the seal in such manner as to secure integrity. 643. The certificate must state that the invoice has been produced to the ofR- cer certifying; also the date of such production, the name and identity of the person producing, and the intended port of destination of the merchandise in the United States, as declared by such person. 644. It is desirable that it should also, as far as practicable, indicate the facts in regard to market values at the principal markets of the country of all mer- chandise the duty on which is in any respect or part based on such values. (See note to paragraph 654.) 645. The statutes fully recognized the solemnity of these certificates, and the importance of Consular fidelity in regard to them ; but Consular Officers are not to consider themselves authorized absolutely to withhold their certifi- cates, even when they believe the cost or market-values set forth in the invoice to be too low. The form of Consular certificate is given in Form No. 140. 646. But in all such cases they will, on due investigation, certify on the in- voice what, in their opinion, is such true market-value, and let the importer take the hazard of satisfying the customs officers of the contrary. To facilitate this, every invoice should, upon its face, at the right-hand margin, have a blank column for "Consular corrections of invoices," in which, when he deems it necessary, the Consular Officer may enter in figures what he regards as the true values at the principal markets of the country, and certify accordingly. He must also immediately advise the Department of State of the grounds on which he bases his judgment. 647. It is the duty of Consular Officers to acquaint themselves as thoroughly as possible with market-values at the principal markets of their districts; with the weights, measures, tares, bounties, etc., there used ; and in general with all requisites to enable them to certify intelligently. They may retain invoices for a reasonable time for proper inquiry. 648. To judge correctly the market-value of any given article, it will often be important to inquire carefully as to prices in sales thereof for other markets than our own. When the United States are the only or principal consumers, and fictitious sales to create nominal values are detected. Consuls should ascer- tain the actual cost of production, and add the customary percentage for projits. In such cases especial care is enjoined as to certificates. 649. They will, in all proper cases^ and particularly as to textile fabrics, re- quire samples of the merchandise to be deposited with them, especially when the invoice descriptions of merchandise are not specific and full enough to en- able them, or customs officers, intelligently to judge of the market-value with- out inspection of the merchandise itself. It is particularly enjoined upon Con- sular Officers in Great Britain, France, Switzerland, Italy, Austria-Hungary, Belgium, Germany, China, and Japan, generally to require samples of all mer- chandise imported from these countries, of a nature to be sampled. 650. All samples must be accompanied by a card (see Form No. 147)* or statement, which, if practicable, shall be attached thereto, containing the par- ticulars indicated on the form prescribed by the Department, including the cer- tificate at the bottom thereof, which must be signed by the shipper or his agent ; and samples of textiles and fibrous goods must be in triplicate, and of such size as may be indicated by the proper revenue officer of the Treasury Department. 651. One of the triplicate samples should be retained at the Consulate, one sent to the office of the Board of General Appraisers in New York, and one sent to the collector of customs of the port of destination of the goods. All other samples, when not too bulky, heavy, or fragile, should be forwarded to the collector of the port to which the merchandise is destined at the same time with the triplicate invoice. But in all cases it is left to the judgment of the * The forms referred to in these regulations are given in the volume of Consular Regulations published by the State Department, but not in tliis book. 62 CONSULAR REGULATIONS. Consular Officer to determine whether it is practicable or proper that samples should be called for from shippers for such purpose, or whether more than one sample should be required. As to standard articles of uniform character and well known to the trade, occasional samples will be sufficient, and a like discre- tion will be exercised. Samples must, in all cases when practicable, be sent to the General Appraisers when requested by them, or either of them. 652. All samples must be carefully preserved, together with the cards or statements accompanying them, and must not be sutfered to be inspected or seen by others ttian officers or agents of the Government, except in cases of exhibition for the purpose of ascertaining or establishing the market-value or price ; in which case the name of the shipper will not be made known. 653. Every invoice must be signed by the owners or shippers of the mer- chandise invoiced, if the same has been actually purchased ; or by the manu- facturers or owners, if the same has been otherwise obtained ; or, if in either case this is impracticable, then by a duly authorized agent. (See paragraph 656.) 654. It must, when produced to the Consul, be indorsed with a declaration signed by such purchaser, manufacturer, owner, or agent, setting forth: — (a) That it is in all respects true. (6) That no different invoice of the articles therein mentioned has been, or will be, furnished to any one. (c) That it sets forth the actual quantity, respectively, of all articles therein named which are subject to specific duty. (d) That as to all articles therein named, which are subject, either wholly or partly, to a duty based upon their value, and obtained by purchase^ it contains a true and full statement of the time and place of purchase, their actual cost, and all charges upon them in the currency paid therefor ; and^ when otherwise obtained,, the actual market-value thereof, respectively, at the principal markets of the country in which they were obtained or manufactured.* Shippers of goods subject, either wholly or parti}', to a duty based upon their value, must in all cases be required to state, separately, upon their invoices the following items, viz. : 1°. The market-value of the merchandise ; 2°. The cost of transportation to port of shipment and the costs of shipment ; 8°. The amount of packing charges, including cartons ; and 4°. Commissions, etc. (e) That no discounts, bounties, or drawbacks are contained in said invoice, but such as have been actually allowed (Forms Nos. 138, 139, and 145). 655. This declaration on the part of the owner, manufacturer, purchaser, or agent, whether under oath or not, is the verification of the invoice before ship- ment recognized and prescribed by the statutes, and must not be confounded with consular authentication. In cases where the party making the declara- tion resides at a remote distance from the Consulate where the invoice is to be authenticated, the declaration may be made before any other Consul. This is not, however, to be understood as superseding the existing practice of requir- ing the personal presence of the party making the declaration before the Con- sul authenticating the invoice except in the cases mentioned, nor as changing the rule that invoices must be authenticated by the Consular Officer nearest the place of shipment. What Consular Officer shall certify goods transported to, and imported from, intermediate ports in other countries, depends upon the fact of the original destination of the goods, as shown by the original invoices thereof, or other primar}'^ evidence. 656. The declaration should, if possible, be made by the actual owner, manu- facturer, or shipper of the merchandise. No agent must be permitted to make it, or otherwise verify the invoice, without having first filed with the Consul a duly -executed power of attorney, authorizing him to act for and bind his prin- * Cliquot's Champagne, 3 Wall., 114 ; St. Marceatix's Champagne, 1 Ben., 241 ; also 2 Brlghtly's Digest, 256, notes. CONSULAR REGULATIONS. 63 cipal. (See paragraph 653.) If, however, the agent is a partner acting in be- half of his firm, a copy of the articles of coparlnership, authenticated to the satisfaction of the Consul, may, if desired by the firm, be substituted. A form of power of attorney is given in Form 104. 657. When a verification by oath or affirmation of the owner, shipper, manu- facturer, or agent, is deemed necessary by the Consular Officer, the affiant may, in countries where an oath, to be of legal force, must be taken before a local magistrate, or other officer, take the same before any such officer. The language and form of the oath, if taken by foreigners, should be those of their country. If Consular Officers in China and Japan shall be satisfied, in any case, that it is not practicable to take the oath required by law, they may au- thenticate the invoice and proceed without the oath, as in cases where none is required ; leaving all questions in regard thereto to be disposed of by the proper authorities in the United States. 658. Consular Officers are forbidden to be in any way interested in the fees, or to interfere with the selection of such magistrate or other,offlcer. They may, in their discretion, on points on which the^^ are in doubt, examine experts and others, either on affidavit or orally, without charge or expense to the United States Government. 659. To facilitate the 'Operations of the custom-house. Consuls will take care that, when practicable, all invoices are properly folded and indorsed, and all blanks properly filled. 660. One invoice must not embrace merchandise shipped by two or more vessels. 661. Every invoice ranst truly state quantities in the weights and measures of the country or place from which the importations are made, without respect to those of the United States, and should set forth the quantity by weight of all woolen, worsted, mohair, and mixed goods (excepting carpeting and bunt- ing) ; also of cotton-bagging, of crinoline, of corset, and hat steel wire, and the quantity by weight, measure, or tale, respectively, of all other goods the duty on which is estimated partly on either weight, measure, or tale. 662. When the value of a foreign currency mentioned in the invoice is not fixed in pursuance of United States laws, as set forth in the annual estimates of values (Form No. 148), or shall be depreciated, or have been debased sub- sequently to the passage of such laws, the invoice must be accompanied by a Consular certificate (Form No. 144), showing the value of such currency in United States gold dollars. No such certificates are required as to invoices of Swiss goods, made out in the franc federal; the franc of France being the standaid value thereof. 663. The Consular Officer must return one of the triplicates to the person producing them ; file one in his office for careful preservation; and, as soon as practicable, transmit the remaining one directly to the collector of the port of destination of the merchandise, either by the master of the vessel in which shipment is made or by mail, and without the intervention of any party in in- terest. 664. Prior to forwarding the last-named copy, the Consul shall stamp, near the bottom of its first page, at the left-hand corner, and upon his certificate (on which he shall personally write his name), the amount of the invoice, its Con- sular number, the name of tiie Consulate, and the amount and number of the fee received for the Consular authentication. 665. The said copy (or copies, if there are two or more invoices to be for- warded by the same vessel or mail) must then be placed in an envelope, care- fully addressed to the collector, and stamped with the name of the Consulate and the date. The blank for the numbers of the invoices must be filled in writ- ing. A small silk cord or narrow ribbon must then be passed through the en- velope, near the ends and sides, and under the Consular seal, with which the envelope must be carefully sealed (Form No. 142). 666. When invoices are transmitted from a Consulate in the interior, or place 64 CONSULAR REGULATIONS. of purchase, or manufacture, to the Consul of the port of shipment therein designated, to be thence forwarded to the proper collector, the package must, be accompanied with a descriptive list to facilitate comparison with the ship's manifest, before taking the master's receipt, as per Forms Nos. 141 and 143. The latter Consul must see that the integrity of the package is duly secured in the manner prescribed in the preceding paragraph. 667. The copy filed in the Consulate must be carefully folded, and indorsed with its number, date, the name of the owner or shipper, and the name of the vessel in which the merchandise is shipped. Forms of the invoice book re- quired to be kept by Consular Officers, and the digest of its contents to be sent to the Department of State, are given in Forms Nos. 117 and 133. 668. Consular Officers will, on request of the proper collectors, supply them, free of charge, with copies of any such documents on file in their offices as they may need in the discharge of their official duties. Copies prepared by other persons for their own use will, on request, be certified on payment of two dol- lars. When, however, duplicates of originals are required, or the copy is pre- pared by the Consul, the schedule fee will be exacted as for original service. They are also required to furnish to the Secretary of the Treasur\^, or to such officers of the customs as he may direct, as often as may be required, the prices current of all articles of merchandise usually exported to the United States from the port or place in which the Consular Officer is stationed. 669. If a Consular Officer ascertains and has reliable evidence of the falsity of an oath, administered either by himself or by a local magistrate whose cer- tificate he has authenticated, he should notify the Treasury Department ; which will transmit to him the original invoice and oath, to be used, if deemed ex- pedient, in a prosecution for perjury. He should also promptly inform the Treasury Department, and the collector of the port to which goods may be des- tined, of all errors and frauds discovered in invoices that have been certified b}^ him. 670. The statute authorizes the Secretary of the Treasury to make regula- tions for sealing vessels, cars, and other vehicles coming into the United States with dutiable merchandise from any contiguous foreign lands or countries. The decliaraton to be made in such case is shown in Form No. 146. Free Entry of Products op American Fisheries. 671. Fish, oil, bone, pearl-shells, and all other products of American fisheries brought into the United States from foreign places, in a vessel other than the one by which the same were taken, will be admitted to free entry only on the production to the collector of customs at the port of importation, by the master of the importing vessel, of a manifest of said articles, duly subscribed and sworn to by the master of the fishing vessel by which such articles were taken, and certified by the United States Consular Officer at the foreign port where the transshipment of such articles occurred. Such manifest and certificate will be in the form given, respectively, in Forms Nos. 157 and 158. 672. Articles the product of American fisheries in the Pacific may be landed from the fishing-vessel at Panama, New Granada, and transported across the Isthmus of Panama, and shipped to a port of the United States, on the At- lantic or Gulf of Mexico, and be treated on arrival as if imported direct from the whaling or fishing ground in the original vessel, on due compliance with these Regulations. A manifest must be made out and verified in the manner above indicated. The United States Consul at Panama, or the revenue in- spector, if there be one, will examine the packages, and make comparison thereof with the manifest, and certify thereon the result under his hand and official seal, stating in his certificate that the articles so manifested were placed, under his inspection, on the cars or other vehicles for transportation to the port or place of shipment on the Atlantic side. On arrival of the articles at the At- lantic terminus of the route, the manifest aforesaid must be presented to the United States Consul at Aspinwall, or to the revenue inspector, if there be one, CONSULAR REGULATIONS. 65 who will certify thereon to the due shipment of the same under his inspection on board the vessel, naming the vessel and her master, for its destination in the • United States. Like proceedings will be had in case of products of American fishery transported by the route of San Juan de Nicaragua. 673. Provision has been made by law for the free entry into the United States of animals from beyond the seas when imported for breeding purposes. The customs regulations require in such cases that the owner of the animals shall produce to the collector at the port of importation a certificate from the Con- sular Officer of the United States at the port of shipment, showing that the animals are, to the best of his information and belief, intended for such pur- pose, and also a statement of the owner, under oath, that the animals were purchased abroad and imported into the United States especially for breed- ing purposes. The collector must also be satisfied that the animals are of superior stock, adapted to improving the breed in the United States. The term " beyond the seas " is held to apply to any territory beyond the limits of the United States. The form of the owner's statement and the Consular certificate will be found in Form No. 66. 674. The statute also provides for the free admission of the teams of ani- mals, including tackle and harness, and the wagons, sleighs, or other vehicles drawn by such teams, when brought into the United States by emigrants. In such cases the emigrant must produce to the collector of customs at the port of importation an affidavit showing that the same have been in actual use by him abroad ; that they are at the time in actual use for the purpose of emigra- tion ; and that they are brought into the United States for his own use and not for sale. The affidavit ma}' be made before a collector of customs, or a Consular Officer, or before any local official qualified to administer oaths. No formal Consular certificate is required ; but if the papers for such an entry are executed before a Consular Officer they should be in the form prescribed in Form No. 93. No greater fee than fifty cents shall be collected by a Consular Offi- cer for the services rendered in such cases under any pretext, and his services shall include the necessary blanks and the preparation of them when required. 675. The statute provides for the entry at ports of the United States, free of duties, of paintings, statuary, fountains, and other works of art, the production of American artists. The fact of such production must be verified by the cer- tificate of a Consul or Minister indorsed upon the written declaration of the artist. The forms applicable to such cases will be found in Forms Nos. 155 and 156. 676. It frequently happens, in regard to the importation of lumber from countries adjacent to the United States, that the lumber is imported in two or more canal-boats or barges towed by a single steamer. The regulation under which authority was given to shippers to embrace in a single Consular certifi- cate the lumber on all the boats or barges of a tow has been rescinded. Here- after a separate Consular ceitificate will be required for the lumber on each boat or barge of a tow. '<'**"/ - ^ 677. Representations have from time to time been received at the Depart- ment of State that shipments of general merchandise are often divided into small lots, in order to bring each lot under the value of one hundred dollars, for the purpose of securing entry at the custom-house without the production of Consular invoices. This division of shipments has, in some quarters, grown into a general practice, and has been encouraged hitherto by the admission of such non-invoiced goods without special inquiry as to the reasons for the failure to produce verified invoices. At the instance of that Department the atten- tion of customs officers has been called by the Secretary of the Treasury to section 2860 of the Revised Statutes, which provides that, except in the cases mentioned in the four preceding sections, no merchandise shall be admitted to entry from any foreign country unless an invoice is presented conforming to the requirements of sections 2853 to 2855 of the Revised Statutes. The prin- cipal exception to this rule is found in section 2859 of the Revised Statutes^ 5 ee CONSULAR REGULATIONS. which provides that, whenever the value of imported merchandise does not ex- ceed one hundred dollars, the collector at the port of arrival may admit it to entry without the production of a Consular invoice, if he is satisfied that the neglect to produce such invoice was unintentional and that the importation was made in good faith, and without any purpose of defrauding or evading the revenue laws. 678. Circular instructions were issued to collectors of customs enjoining them, where an entry of merchandise valued at less than one hundred dollars is presented, to make due examination in order to ascertain whether the failure to produce a Consular invoice was unintentional, and otherwise free from the objections specified in the statute. Where the merchandise is not clearly en- titled to the privilege of entry without Consular invoice, they are directed to require a bond for the production of such invoice in the usual manner. Ship- ments of small quantities of butter, eggs, garden produce, and other like arti- cles brought to the United States by parties living along the border, and who are producers of the same, have been heretofore considered as not being sub- ject to the requirements of Consular invoices, and no objection will be made to a continuance of this rule. 2. Relations between Consular Officers and Revenue Agents. 679. Consular Officers will confer freely with the Treasury Revenue Agents who may be appointed to visit and examine the Consulates. They will remem- ber, however, that these agents have no authority to instruct them as to their official acts. Consular Officers will also render to such Revenue Agents every assistance in their power in the performance of their duties, giving them free access to the records and papers of their Consulates relating to trade with the United States; communicating to them promptly any information acquired by the former, showing or indicating actual or contemplated frauds in the ex- portation of merchandise to the United States, or which may be in any wise useful to such agents in the prosecution of their inquiries or the performance of their duties ; and generally co-operating with them therein, and particularly giving special attention to any invoices or merchandise in which, or in relation to which, such agents may advise them that there is reason to apprehend that fraud or irregularity has been or is likely to be committed. Where samples are susceptible of being divided, such agents will be entitled to one-half of any such sample on application therefor ; and in all cases they will be entitled to make such use of samples as may be necessary to enable them to prosecute any inquirj^, or procure any required proof, in the performance of their duties. 3. Debenture and Landing-Certificates. 680. An important duty of Consular Officers is the giving of debenture and landing-certificates for goods brought to their ports from this country, under export bonds, without payment of customs duties or internal taxes, or with benefit of drawback after payment of duties or taxes. To prevent frauds, they are cautioned not to certify without personal inspection, or undoubted proof of their truth. Such proof may consist of the production, whenever practicable, of the certificate of the collector of customs or chief revenue officer of the port where the merchandise has been landed. 681. For the discharge of the export bond covering imported merchandise, the exporter must produce a certificate from the consignees (Form No. 150) and joint affidavit of the master and mate of the exporting vessel (Form No. 153) and the certificate (Form No. 151) of the Consul of the United States at the port to which the goods were exported, verifying the consignee's certifi- cate ; or in case the latter certificate cannot be produced, a certificate from two merchants residing at the place to which the goods were exported (Form No. 152). He must also produce, whenever practicable, the certificate of the chief revenue officer or collector of the foreign port (appended thereto) under the CONSULAR REGULATIONS. 67 hand and seal of that officer, certifying that the merchandise described has been landed and duly entered at the custom-house at said port, and that the duties imposed thereon by the laws of the country in which the port is situated have been fully paid or secured to be paid (Form No. 154). The fact that the oaths of the master and mate (Form No. 153) are wanting in a landing- certificate does not debar the Consul from authenticating such certificate, he being satisfied that the same is correct. 682. For the discharge of export bonds covering the exportation of articles manufactured in part from domestic alcohol, under the provisions of the twen- tieth section of the act of March 3, 1879, the same proof of shipment and like certificates, or other evidence of the landing of the manufactured articles at a foreign port, are required as in the case of bonds given to secure the exporta- tion of imported mercliandise withdrawn from warehouse. 683. For the discharge of export bonds covering articles exported in bond under the internal-revenue laws of the United States, the importer must pro- duce and deliver to the proper collector of customs, within the time limited in each bond, a landing-certificate embracing, in addition to the evidence required in other cases, evidence of the following description, viz. : 684. (1.) The certificate of the chief revenue officer or collector of the foreign port (appended to the foregoing) under the hand and seal of that officer, certi- fying that the merchandise described has been landed, weighed, and duly en- tered at the custom-house at said port, and that the duties imposed thereon by the laws of the country in whicii the port is situated have been fully paid, or secured to be paid (Form No. 154). 685. (2.) The certificate of the Consular Officer of the United States resid- ing at such port certifying to the truth of the statements set forth in the cer- tificate of the consignee, and also that the person signing the foregoing certifi- cate is the chief revenue officer of the port, and that his signature is genuine (Form No. 151). 686. Where there is no United States Consular Officer residing at the foreign port of landing and delivery, this verification will be signed by two American merchants, if any such reside there, and in failure of both of these, by two re- spectable foreign merchants, in which case the blank must be filled up with the words " nor American merchants " (Form No. 152). A register of landing-certificates is required to be kept by Consular Officers in the form given in Form No. 134. Reports to the Secretary of the Treasury. 571. It is the duty of every Consular Officer to furnish to the Secretary of the Treasury, as often as shall be required, the prices-current of all articles of merchandise usually exported to the United States from the port or place in which he shall be located. They are also requested to transmit, at least once a month, if opportunity offers, to the Secretary of State and to the* Comptroller of the Treasury, the rates of exchange, and also a statement of the rates at which any depreciated currency of the country in which they reside is com- puted in United States or Spanish dollars, or in silver or gold coins of other countries, observing in all cases of an estimate of the value of the currency in such foreign coins that th^ir weight and standard should be made known to the Department. 572. Consular Officers will also report monthly to the Treasury Department the rates of exchange prevailing between the ports or places at which they re- side and the following places, to wit, London, Paris, Amsterdam, and Ham- burg ; also New York, and other principal ports in the United States : and they will keep the Department regularly and fully advised of the course and prog- ress of trade from the several ports of their Consulates to the United States. * 1h.Q first Comptroller of the Treasury. 68 CONSULAR REGULATIONS. 573. Consular Officers will forward regularly, and as often as practicable, direct!}^ to the general appraisers residing at New York, Boston, Piiiladelphia, Baltimore, and San Francisco, such prices-current, manufacturers' statements of prices, or merchants' printed circulars of prices, and such other general in- formation as may be useful to appraisers in the discharge of their duties. They will include in their several reports, in detail, information on any other points which they may think proper, in order to an ascertainment of the value of merchandise forwarded to the United States, and the assessment of the legal duties, forwarding any printed or other documents which they may think de- sirable that the Department should possess. CONSULAR SERVICE OF THE UNITED STATES. The statutes of the United States classify the Consulates General, Consulates, and Com. mercial Agencies into three classes: 1. Those embraced in a schedule known as Schedule B, the incumbents of which receive a fixed salary, and are not allowed to transact business. 2. Those embraced in a schedule known as Schedule C, the incumbents of which receive a .fixed salary, and are allowed to transact business. ' 3. All other Consulates, the incumbents of which are compensated by the fees collected in their ofSices, and are allowed to transact business. Under the Act of June 11, 1874, the Corvsulates in Schedules B and C are sub- divided into seven classes, according to salary, Schedule C embracing all of Class 7. The classification is indicated by the number annexed to each Consulate. Schedule B. (Class 1.) CONSULATES GENERAL. 2. Canton. 6. Malta. 6. Cape Town. 3. Manchester. Berlin. 5. Cardiff. 6. Manheim. Cairo. 6. Charlottetown,Pr. Ed'sl. 4. Marseilles. Calcutta. 5. Chemnitz. 6. Martinique. Constantinople. 2. Chin-Kiang. 5. Matamoras. Frankfort-on-the-Main. 6. Clifton. 3. Matanzas. Havana. 6. Coaticook. 6. Mauritius. Kanagawa. 3. Colon. 6. Messina. London. 6. Copenhagen. 6. Montevideo. Melbourne. 5. Cork. 6. Munich. Mexico. 3. Demerara. 3. Nagasaki. Montreal. 4. Dresden. 6. Nantes. Paris. 5. Dublin. 6. Naples. Kio Janeiro. 6. Dundee. 6. Nassau, New Providence. Kome. 6. Fayal, Azores. 6. Newcastle. Shanghai. 6. Florence. 6. Nice, France. St. Petersburg. 2. Foo-Choo. 2. Ningpo. Tampico. 6. Fort Erie. 5. Nuremberg. Vienna. 6. Funchal. 5. Odessa. 6. Geneva. 6. Oporto. CONSULATES. 6. Genoa. 3. Osako. 5. Acapulco. 6. Gibraltar. 6. Palermo. 5. Aix-la-Chapelle. 6. Algiers. 3. Glasgow. 3. Panama. 6. Goderich, Canada "West. 5. Pernambuco. 5. Amoor River. 4. Hakodadi. 6. Pictou. 2. Amoy. 6. Amsterdam. 5. Halifax. 5. Port Louis, Mauritiui. 4. Hamburg. 6. Port Mahon. 4. Antwerp. 5. Hamilton, Canada West. 6. Port Said. 3. Aspinwall. 6. Aukland. 2. Hankow. 6. Port Sarnia. 3. Havre. 6. Port Stanley. 6. Bahia. 3. Hiogo. 5. Prague. 3. Bangkok. 1. Honolulu. 6. Prescott. 6. Barbadoes. 1. Hong-Kong. 6. Quebec' 6. Barcelona. 6, Jerusalem. 6. Rotterdam. 5. Barmen. 5. Kingston, Jamaica. 6. San Domingo. 5. Basle. 6. Kingston, Canada. 5. San Juan, Porto Rico. 5. Beirut. 6. La Rochelle. 4. Santiago de Cuba. 4. Belfast. 6. Laguayra. 6. Santa Cruz, West Indies. 6. Bermuda. 5. Leeds. 6. Seychelles. 4. Birmingham. 6. Leghorn. 4. Sheffield. 4. Bordeaux. 5. Leipsic. 4. Singapore. 3. Bradford. 6. Liege. 5. Smyrna. 4. Bremen. 5. Lioth. 5. Sonneberg. 6. Bristol. 6. Lisbon. 5. Southampton. 4. Brussels. 3. Buenos Ayres. ^Liverpool. 4. Lyons. 6. St. Helena. 6. St. John's, Canada East. 6. Cadiz. 6. Mahe. 5. St. John's, N. B. 2. Callao. 6. Malaga. 4. St. Thomas. * The consulate at Liverpool is, as to salary, specially provided for. ^ , .^ ^ ,^ , * m By the Act of August 15, 1876, no appropriation was made for the salaries of the Consul Creneral at lampico, the Consuls at Aix la Chapolle, Amoor River, Buenos Ayres, Goderich, La Kochelie, Maka, Nantes, Oporto, Port Mahon, Santa Cru^, W. I., Seychelles, Southampton, Swatow, Turks' Island, Windsor (Canada West), Cyprus, MnraPham, Milan, Stettin, and the Commercial agent at Madagascar. , , , ^ ^ ^^ ^ . ^ ^ Cologne was added to the list of Class 5, Schedule B. Prescott and St. John's, Canada East, were transferred \orr Clas.s 6 to Class 5, and the following consulates are entered in both the 5th and 6th classes, to wit: Barba- 0'^^, Bermuda, Fort Erie, Port Sarnia, Quebec, Smyrna; while Windsor, Nova Scotia, is placed both in Claas f and C" 188 7. ' ^^ ^ (69) 70 CONSULAR SERVICE OF THE UNITED STATES. Schedule B. (Class !•)- -Continued. 6. Stuttcjart. 4. Trinidad de Cuba. 6. Verviers. 2. Swatow. 3. Tripoli. 6. Windsor, Canada West. 5. Tamatavo. 3. Tunis. 6. Winnipeg, B. N. A. 6. Tampico. 4. Tunstall. 5. Zurich. ' 3. Tangiers. 5. Turk's Island. 2. Tien-Tsin. 6. Valencia. COMMi^RCIAL AGENCIES. 5. Toronto. 3. Valparaiso. Madagascar, 6. Trieste. 3. Vera Cruz. San Juan del Norte. Schedule C. (Class 2.) CONSULATES. 7. Maranham. 7. Truxillo. 7. Milan. 7. Venice. 7. Apia. 7. Omoa. 7. Windsor (Nova Scotia). 7. Batavia. 7. Ovalau. 7. Zanzibar. 7. Bucharest. 7. Para. 7. Cape Haytien. 7. Eio Grande de Sul. commercial agencies. 7. Ceylon. 7. Sabanilla. 7. Cj'^prus. 7. Santiago (Cape Verde). Gaboon. 7. Gaspe Basin. 7. Stettin. Lanthala. 7. Guayaquil. 7. Tahiti. St. Paul de Loando. 7. Guaymas. 7. Talcahuano. Class 8. CONSULATES. Aguas Calientes. Alicante. Amapala. Ancona. Archangel. Bathurst. Bergen. Bilbao. Bogota. Bombay. Brunswick. Buenaventura. Carlsruhe. Carrara. Carthagena (Spain). Cayenne. Choe-Foo. Chihuahua. Christiana. Ciudad Bolivar. Comayagua and Teguci- galpa. Coquimbo. Cordoba. Corunna. Cura9oa. Denia. Falmouth. Galatza. Ghent. Gottenburg. Guadeloupe. Guatemala. Hamilton (Bermuda). Helsingfors. Hobart Town. Laguna, Lambayeque. La Paz (Bolivia). La Paz (Mexico). La Union. Londonderry. Ludwigshafen. Manila. Magdalen a. Manzanillo (Mexico). Maracaibo. Mazatlan. Merida, Minatitlan. Monterey. Moscow. Mozambique. New Chwang. Ostend. Padang. Paramaribo. Plymouth. Puerto Cabello. Keims. Kio Hacha. Kosario. San Bias. San Dimas. San Jose (Costa Eica). San Jose and Cape Saint Lucai San Salvador. Sonsonate. Santa Martha. Santander. Seville. Sierra Leone. St. Bartholomew. St. Catharine's Island. St. Christopher. St. John (Newfoundland). St. Martin. St. Pierre (Martinique). St. Thome. Stockholm. Taranto. Tehuantepec. Teneriffe. Trebisond. Trinidad (Island). Victoria. Warsaw. Zacatecas. Zante. Antigua. Belize. Camargo. Grand Bassa. Guerrero. Modellia. Mier. COMMERCIAL AGENCIES. Nuevo Laredo. Oajaca. Piedras Negras. Presidio del Norte. Samana. San Andres. San Luis Potosi. St. Bartholomew. St. Christopher. St. Marc. St. Pierre (Miquelon). Sydney. Tetuan. LIST OF CUSTOMS DISTRICTS, Etc. 71 LIST OF CUSTOMS DISTRICTS, PORTS OF ENTRY AND DELIVERY, AND CUSTOMS STATIONS. Maine, Ports and Places at which Districts. Ports of Entry. Ports of Delivery. Deputy Colleetursi or Surveyors are Stationed. Aroostook, Houlton, . Briderewater Me Fort Fairfield, Me. Van Buren, Me. Passamaquoddy, Eastport, . . Calais, . Calais, Me. Pembroke, . Lubec, Me. Eobbinston, . Eobbinston. Me. Machias, . Machias, . . Jonesport, Me. Cherryfield, Me. Frencliman's Bay, . Ellsworth, . . Union Eiver, . . Sullivan's Falls, Me. South West Harbor, Me., Bar Harbor, Me. Castine, Castine, . . Blue Hill, . . Deer Island, Me. Deer Island, . Bucksport, Ma Bucksport, . Sedgwick, Me. Bangor, Bangor, . . Frankfort, . Vanceborough, Me.^ Hampden, . Winterport, Me Belfast, Belfast, . . Prospect, . . Camden, Me. Vinal Haven, . . Searsport, Me. North Haven, . . North Haven, Me. Camden, . . Vinal Haven, Me. Waldoborough, . Waldoborough, . . Bristol, . Eockland, Me. Damariscotta, . . Thomaston, Me. WaiTen, . Damariscotta, Me. - Thomaston, . Saint George, Me. Cushing. * . Saint George. Wiscasset, . Wiscasset, . . Booth Bay, Alna. . Booth Bay, Mo. Bath, .... Bath, . . Hallowell,. Pittston. Georgetown. . Moose Eiver, Me. Bowdoinham. Gardiner. Richmond. Portland & Falmouth, Portland, , . North Yarmouth. Brunswick. Freeport. Harps well. Saco, .... , . Scarborough. Kennebunk, Kennebunk, . Wells. Kennebunk Port. York, York. New Hampshire, Portsmouth, Portsmouth, . New Castle, Dover. Exeter. Kittery. Berwick. " Vermont, . Colebrook, Me. Vermont, . Burlington, • • • • • , Saint Albans, Vt. Alburgh, Vt. Alburgh Springs, Vt. Swan ton, Vt. High gate, Vt. Franklin, Vt. Berkshire, Vt. Eichford, Vt. J Troy, Vt. 72 LIST OF CUSTOMS DISTRICTS, Etc. Districts. Vermont, Ports of Entry. Burlington, Ports of Delivery. Newburyport, . . Newburyport, Gloucester, . . Gloucester, Salem and Beverly, . Salem, Marblehead, . . Marblebead, Boston and Charleston, Boston, Plymoutli, . Barnstable, Nantucket, Edgartown, New Bedford, Fall Kiver, Plymoutli, . Barnstable, Nantucket. Edgartown, New Bedford, Fall Eiver, Massachusetts, . Amesbury. Salisbury. Haverhill. Newbury. Ipswich. , Manchester. . Danvers. . Lynn, . Medford, . Cohasset. Hingham. Weymouth. Cambridge. Eoxbury. Dorchester. . Scituate, . Kingston, . Duxbury. Marshfield. * . Sandwich, . Falmouth, ■ Harwich, . Wellfleet, . Provincetown, Chatham, . Westport. Eochester. Wareham. Swansea. Somerset. Freetown. Berkley. Taunton. Ports and Places at which Deputy Collectors or Surveyors are Stationed. Newport, Vt. Derby, Vt. Island Pond, Vt. Windmill Point, Vt. Canaan, Vt. Lynn, Mass. Cohasset, Mass. Scituate, Mass. Duxbury, Mass. Wellfleet, Mass. Hyaunis, Mass. Provincetown, Mass. Woods' Holl, Mass. Chatham, Mass. South Dennis, Mass. Vineyard Haven, Mass. Newport, . Bristol and Warren, Providence, Newport, Hhode Island, Bristol and Warren, Providence, North Kingston. Tiverton. Barrington. Pawtuxet. East Greenwich. Stonington, New London, -Middletown, New Haven, Stonington, New London, Middletown, New Haven, Connecticut, . Pawcatuck Eiver, Norwich. Groten. Lyme. Say brook, . Kellinsworth. Haddam. East Haddam. Chatham. Weathersfield. Glastenbury. Hartford. East Hartford. Windsor. East Windsor. Guilford. Branford. Mystic, Conn. Westerly, Conn. Pawcatuck, Conn. Hartford, Conn. LIST OF CUSTOMS DIS.TRICTS, Etc. 73 Districts. New Haven, Fairfield, . Ports of Entry. New Haven, Bridgeport, Ports of Delivery. Milford. Derby. Norwalk, . , Stratford. Stamford. Greenwich. Ports and Places at which Deputy Collectors or Surveyors are btationed. Norwalk, Conn. New York, Sag Harbor, City of New York, Sag Harbor, New York, Jersey City, Champlain, PlattsbuTgh, Greenport, New Windsor, Newburg, . Poughkeepsie, Esopus, Kinderhook. Albany, Hudson. Troy. Ehinebeck Landing. Cold Spring, Port Jetferson. Patchogue. Whitehall, . Fort Covington, Oswegatchie, Cape Vincent, Ogdensburgh, Cape Vincent, • • Oswego, Genesee, . Niagara, . Oswego, .... Eiver Genesee (Eochester,) Suspension Bridge, . Buffalo Creek, Dunkirk, Buffalo, .... Dunkirk, . . Barcelona. Silver Creek. Cattaraugus Creek. Greenport, N. Y. Troy, N. Y. Albany, N. Y. (Surveyor). Cold Spring, N. Y. Jersey City, N. J. Port Jefferson, N. Y. Patchogue, N. Y. Malone, N. Y. Eouse's Point, N. Y. Champlain, N. Y. Mooer's Junction, N. Y. Mooer's Forks, N. Y. Ellenburg Depot, N. Y. Chateaugay, N. Y. Trout Eiver, N. Y. Fort Covington, N. Y. Hogansburgh, N. Y. Whitehall, N. Y. Morristown, N. Y. Waddington, N.Y. Lisbon, N. Y. Louisville, N. Y. Massena, N. Y. Hammond, N. Y. Clayton, N. Y. Alexandria Bav, N. Y. Sackett's Harbor, N. Y. Dexter, N. Y. Milieu's Bav, N. Y. Sandy Creek, N. Y. Henderson, N. Y. Chaumont, N. Y. Fair Haven, N. Y. Sodus Point, N. Y. Pultney ville, N.Y. | During Oak Orchard, N.Y. j navg'n. Cbarlotte, N. Y. Niagara Falls, N. Y. Port Day, N. Y. Tonawanda, N. Y. Lewiston, N. Y. Wilson, N. Y. Olcott, N. Y. Young8town,N.Y Yates Eiver, N.Y North^Buffalo, N. Y. Black Eock Ferry, N. Y. Tonawanda, N. Y. International Bridge, N. Y East Buffalo, N. Y. During naviga- tion. 74 LIST OF CUSTOMS DISTRICTS, Etc. Districts. Newark, Perth Amboy, . Little Egg Harbor, Great Egg Harbor, Bridgeton, . Burlington, New Jersey, Ports of Entry. Ports of Delivery. Newark, . Perth Amboy, Tuckerton. Somers' Point, Bridgeton, . Burlington, Elizabeth. New Brunswick, Middletown Point. Salem, Port Elizabeth, . Lamberton (Trenton), Ports and Places at which Deputy Collectors or Surveyors are Stationed. Point Pleasant, N. J. Bargaintown. N. J. Atlantic City, N, J. Mauricetown, N. J. Goshen, N. J. Trenton, N. J. Pennsylvania, Philadelphia, . Erie, . Pittsburgh, . Philadelphia, . Erie. . Pittsburgh. . Camden, . Chester, Delaware, Camden, N. J. Chester, Pa. Delaware, . . Wilmington, . New Castle, PortPenn, Delaware City, . Maryland, Seaford, Del. New Castle, Del. Lewes, Del. Eastern, . Baltimore, . Annapolis, . . Crisfield, . . Baltimore, . . Annapolis, . Salisbury. . Cambridge, Easton. Havre de Grace. . Benedict, . Lower Marlborough. Town Creek. Silvey's Landing. Cedar Point. Nottingham. Saint Mary's. Havre de Grace, '. Town Creek, Md. Georgetown, District of Columbia, Georgetown, Washington, D. C. Cherrystone, Alexandria, Tappahannock, . Yorktown, . Norfolk&Portsmouth, Petersburgh, Eichmond, . Virginia, Cherrystone (Eastv'e), Snow Hill, Folly Landing, Alexandria, . . Potomac. Tappahannock, . . Port Eoyal, Fredericksburgh. Yeocomico. Newport News, . . Yorktown, Norfolk&Portsmouth, Suffolk. Smithfield. P'sburgh to City Point, .... Eichmond, ....... Onancock, Va. Chincoteague, Va. Yorktown, Va. City Point, Va. West Point, Va. Albemarle, Pamlica, Beaufort, . Wilmington, North Carolina, Edenton, . New Berne, Beaufort. Wilmington. Elizabeth City, N. C. Washington, N. C. Portsmouth, N. C. Hatteras, N. C. LIST OF CUSTOMS DISTRICTS, Etc. 75 Districts. South Carolina, Ports and Places at which Ports of Entry, Ports of Delivery. Deputy Collectors or Surveyors are Stationed. Georgetown, . Georgetown. Charleston, . Charleston. Beaufort, . . ?eaufort, . Georgia, Port Royal, S. C. Coosa w, S. C. Savannah, . . Savannah, . . Augusta. Brunswick, . Brunswick, . Frederica, Darien. Darien, Ga. Saint Mary's, . Saint Mary's. Atlanta. Florida, Fernandina, . Fernandina. Saint John's, . Jacksonville, . Mayport, Fla. Saint Augustine, . Saint Augustine, Indian Eiver, Fla. Key West, . Key West, . Tampa, Punta Eassu, Fla. Tampa, Fla. Charlotte Harbor, Fla. Manatee, Fla. Saint Mark's, . . Cedar Keys, . Saint Mark's, . Magnolia. Saint Mark's, Fla. Apalachicola, . . Apalachicola, . West Pass, Fla. Pensacola, . . Pensacola, . Alabama, Saint Andrew's Bay, Fla. Mobile, . Mobile, . . Montgomery. Mississippi, Pearl Eiver, . Shieldsborough, . East Pascagoula, Pearlington. Ship Island. Pascagoula, Mi Natchez, . . Natchez, . . Grand Gulf. Vicksburg, . . Vicksburg. Louisiana, New Orleans, . . New Orleans, . . Wheeling, W, Va., . Wheeling, W. Va Cincinnati, Ohio, Cincinnati, Ohio. Louisville, Ky., Louisville, Ky. Saint Louis, Mo., Saint Louis, Mo. Nashville, Tenn., Nashville, Tenn. Memphis, Tenn., Memphis, Tenn. Evansville, Ind., Evansville, Ind. Burlington, Iowa, Burlington, Iowa. Galena, 111., Galena, 111. Cairo, 111., . Cairo, 111. Dubuque, Iowa, Dubuque, Iowa.' Leavenworth, Kans. Omaha, Nebr., . Omaha, Nebr. Kansas City, Mo., . Kansas City, Mo. ' Saint Joseph, Mo., . Saint Joseph, Mo, Shreveport, La., Shreveport, La. La Crosse, Wis., La Crosse, Wis. Chattanooga, Tenn., . Chattanooga, Tenn. Portsmouth, Ohio, . Portsmouth, Ohio. Teehe, . Brashear naviga- . Eacine, Wis. j tion. Michigan, . , Grand Haven, • . Cheboygan, . St. Ignace, Mich. D'ng nav. Cheboygan, Mich. Mackinac, Mich. Charlevoix, Mich. 1 During Frankfort, Mich. | nav'n. Manistee, Mich Ludingtoh, Mich. LIST OF CUSTOMS DISTRICTS, Etc. 77 Districts. Michigan, . Torts of Entry. Grand Haven, . Ports of Delivery. Cheboygan, Huron, Port Huron, Detroit, Detroit, ■ • Superior, Marquette, Sault Saint Marie, Mackinaw, Chicago, Chicago, Indiana and Illinois, , . , Waukegan, Michigan City. Ports and Places at which Deputy Collectors or Surveyors are Stationed. Pentwater, Mich. ] During Montague, Mich. > navi- P't Sherman, Mich. J gation. Muskegon, Mich. Holland, Mich. ] "^ Saugatuck, Mich. ( During S'th Haven, Mich. )■ navi- Benton Hb'r,Mich. I gation. St. Joseph, Mich. J Algonac, Mich. Alpena, Mich. 1 During Au Sable, Mich. ) nav'n Bay City, Mich. East Saginaw, Mich. East Tawas, Mich. ) During Lexington, Mich, j nav'n. Marine City, Mich. Port Austin, Mich. ] During P't Crescent, M'h. >■ navi- Sand Beach, Mich. J gation. Saint Clair, Mich. Grosse Isle, Mich. Wyandotte, Mich. Mount Clemens, Mich. Springwells, Mich. Newport, Mich. Ecorse, Mich. Grosse Point, Mich." New Baltimore, Mich. Trenton, Mich. Gibraltar, Mich. Monroe, Mich. Rockwood, Mich. L'Anse, Mich. Houghton, Mich. Ashland, Mich. Bayfield, Mich. Escanaba, Mich. Menominee, Mich. Detour, Mich. Sault St. Marie, Mich. White Fish Point, Mich. Isle Eoyal, Mich. Michigan City, Ind, Indiana, Indianapolis, Indianapolis, Ind. Ohio, Miami, Sandusky, Cuyahoga, Toledo. Sandusky, Cleveland, . Fairport, . Colorado, Denver, Kelly's Island, Ohio. Marble Head, Ohio. Put-in Bay, Ohio. , Vermillion, Ohio.^, Huron, Ohio. Port Clinton, Ohiot. Fremont, Ohio. Lorain, Ohio. Fairport, Ohio. Ashtabula, Ohio. Conueaut, Ohio. Amherst, Ohio. Denver, CoL 78 LIST OF CUSTOMS DISTKICTS, Etc. PORTS AT WHICH MEKCHANDISE MAY BE ENTERED FOR TRANSPORTA- TION TO OTHER PORTS WITHOUT APPRAISEMENT, UNDER THE ACT OF JUNE 10, 1880. Boston, Mass. Baltimore, Md. Bath, Me. Chicago, 111, Charleston, S. C. Cleveland, Ohio. Detroit, Mich. Galveston, Texas. Mobile, Ala. New York, N. Y. New Orleans, La. Norfolk, Va. Philadelphia, Pa. Portland, Me. Port Huron, Mich. Pensacola, Fla. Eochester, N. Y. Savannah, Ga. San Francisco, Cal. Toledo, Ohio. PORTS TO WHICH MERCHANDISE MAY BE TRANSPORTED WITHOUT AP- PRAISEMENT UNDER THE ACT OF JUNE 10, 1880. Atlanta, Ga. Buttalo, N. Y. Burlington, Vt. Boston, Mass. Baltimore, Md. Bath, Me. Charleston, S. C. Chicago, 111. Cincinnati, Ohio. Cleveland, Ohio. Detroit, Mich. Denver, Col. Georgetown, D. C. Galveston, Texas. Hartford, Conn. Indianapolis, Ind. Kansas City, Mo. Louisville, Ky. Middletown, Conn. Milwaukee, Wis. Memphis, Tenn. Mobile, Ala. New York, N. Y. New Haven, Conn. Norfolk, Va. New Orleans, La. Providence, E. I. Philadelphia, Pa. Pittsburgh, Pa.» Portland, Me. Portsmouth, N. H. Port Huron, Mich. Portland, Oregon. Eochester, N, Y. Eichmond, Va. Savannah, Ga. Saint Louis, Mo. Saint Joseph, Mo. Saint Paul, Minn. San Francisco, Cal. San Diego, Cal. Toledo, Ohio. Wilmington, Del. Wilmington, N. C. PORTS DESIGNATED BY THE PRESIDENT OF THE UNITED STATES, PUR- SUANT TO SECTION ^866, R. S., FROM WHICH IMPORTED MERCHANDISE MAY BE FORWARDED IN BOND IN TRANSIT THROUGH THE UNITED STATES TO OR FROM THE DOMINION OF CANADA, UNDER THE TREATY OF WASHINGTON. Boston, Mass. Buffalo, N.Y. Baltimore, Md. Cape Vincent, N. Charlotte, N. Y. Chicago, 111. Detroit, Mich. Duluth, Minn. Eastport, Me. Grosse Isle, Mich. Island Pond, Vt. Morristown, N. Y. Milwaukee, Wis. New York, N. Y. Newport, Vt. New Haven, Conn. New Orleans, La. Ogdensburgh, N. Y. Oswego, N. Y. Philadelphia, Pa. Port Huron, Mich. Portland, Me. Pembina, Dak. Saint Vincent, Minn. Eichford, Vt. Eouse's Point, N. Y. Saiut Albans, Vt. Suspension Bridge, N.Y. Vanceborough, Mq. Whitehall, N. Y. PORTS DESIGNATED BY THE SECRETARY OF THE TREASURY, UNDER AUTHORITY OF SECTION 3005, R. S., FROM WHICH IMPORTED MERCHAN- DISE MAY BE FORWARDED IN BOND IN TRANSIT THROUGH THE UNITED STATES TO THE REPUBLIC OF MEXICO. Boston, Mass. Baltimore, Md. Brownsville, Texas. Corpus Christ! , Texas. Galveston, Texas. New York, N. Y. New Orleans, La. Philadelphia, Pa. San Francisco, Cal. Wilmington, Cal. PORTS AT WHICH BONDED WAREHOUSES ARE ESTABLISHED. Buffalo, N. Y. Boston, Mass. Baltimore, Md. Bangor, Me Bath, Me. Belfast, Me. Booth Bay, Me. Beaufort, N. C. Burlington, Vt. Chatham, Mass. Castine, Me. Chicago, 111. Cleveland, Ohio. Chattanooga Tenn. Corpus Christi, Texas. Duluth, Minn. Detroit, Mich. Erie, Pa. Eastport, Me. El Paso, Texas. Ellsworth, Me. Evansville, Ind. Gloucester, Mass. Galveston, Texas. Hartford, Conn. Harwich, Mass. Hancock, Me, Key West, Fla. Memphis, Tenn. Mobile, Ala. Minneapolis, Minn. New York, N. Y. Newburyport, Mass. New Orleans, La. New Haven, Conn. New London, Conn. Oswego, N. Y. Philadelphia, Pa. Pittsburgh, Pa. Provincetown, Mass. Plymouth, Mass. Pittsburgh, N. Y. Portland, Me. Portsmouth, N. H. Providence, E. I. Perth Amboy, N. J. Morristown (Ogdensburgh)', N. Y. Portland, Ore. Eochester, N. Y. Eouse's Point, N. Y. Salem, Mass. Saint Louis, Mo. San Francisco, Cal. Saint Vincent, Minn. Suspension Bridge, N.Y. Savannah, Ga. Wiscasset, Me. Wilmington, N. C. Well fleet, Mass. Waldoborough, Me. • Wilmington, Del. Note. — Goods in bond arriving at the ports of Norfolk, Va., Louisville, Ky., Saint Paul, Minn., Milwaukee, Wis., Georgetown, D. C, New Bedford, Mass., Albany, N. Y., Cincinnati, Ohio, Brownsville, Texas, and Indianapolis, Ind., are stored in the Custom-house premises at those ports. F. Feench, Acting Secretary. Treasury Department, March 27, 1883. TREASURY CIRCULAR. RELATIVE TO GUANO ISLANDS. 79 TREASURY CIRCULAR, bklativk to the guano islands appertaining to the united states. Treasury Department February 12, 1869. To Collectors of Customs: You will find hereto annexed a corrected list of the Guano Islands, bonded under thf Act of August 18, 1856, as appears by the bonds and papers, transmitted from the Depart-' ment of State, now on tile in the office of the First Comptroller of the Treasury. The several islands named and described in said list having been duly bonded, and considered by the President of the United States "as appertaining to the United States," in manner and form prescribed by said Act, and, as a consequence thereof, brought under the laws regulating the coasting trade, your attention is directed to the same with a view to the proper enforcement of these laws regulating intercourse with said islands. By the first proviso of the second section of the above-named Act [11 Stat., p. 119,] it is provided : "That no guano shall be taken from said islands, rock, or key, except for the use of citizens of the United States, or of any person resident therein." [^For partial suspension of this prohibition, see second section of the Act of July 28, 1866.] It is further provided by the aforesaid second section, that "The introduction of guano from said islands, rocks, or keys, shall be regulated as the coasting trade between the different parts of the United States, and the same laws shall govern the vessels concerned therein." And, as the laws of the United States forbid foreign vessels from engaging in the coast- ing trade, and as commercial intercourse with these islands thus form a pan of said trade, you are hereby requested to use all due vigilance to prevent the infraction of any law or regulation upon that subject. H. McCULLOCH, Secretary of the Treasury. GUANO ISLANDS pertaining TO the united states and bonded under act of august 18, 1856. America Islands Anchor Key, Anne's, Baker's, or ]^^ei Barber's, . Barren, or Stai Baunmn's Islands Birnies', . Booby Key, Caroline, . Christmas, Clarence, . Dangerous, Dangers Kock, David's. . Duke of York,, Enderbury, Enderbury, Farmer's, Favorite, . Flint, Flint's, . Frances, , Frienhaven, GalleiTo, . V Nantucket 3° 40' N. 14° 18' N. 9° 49' S. 0° 15' N. 8° 54' N. 5° 40' S. 11° 48' S. 3° 35' S. 14° 14' N. 9° 54' S. 1° 58' N. 9° 07' S. 10° 00' S. 6° 30' N. 0°40' 8° 30' 3° 08' 3° 08' 3° 00' 2° 50' 10° 32' 11° 26' 9° 58' 10° 00' 1°42' LOXGITTIDE. 159° 28' W. 80° 08' W. 151° 15' W. 176° 30' W. 178° 00' W. 155° 55' W. 154° 10' W. 171° 39' W. 80° 30' W. 150° 07' W. 157° 10' W. 171° 40' W. 165° 56' W. 162° 23' W. 170° 10 W. 172° 10' W. 174° 14' W. 171° 08' W. 170° 50' W. 176° 40' W. 162° 05' W. 151° 48' W. 161° 40' W. 156° 59' W. 104° 05' W. 80 TREASURY CIRCULAR, RELATIVE TO GUANO ISLANDS. GUANO IShAlHD^.— (Continued.) Ganges, ......... Gardner's, ........ Great and Little Swan Islands, in Caribbean Sea,, Groninque, ........ Hero, or Starbiick, .....,, Howland, or Nowlands, Humphrey's, Jarvis, ... Johnson's Islands, ..,..., Kernn's, Lideron's, Low Islands, Makin, ........ Maiden's, ....... Mary Letitia's, ...... Mary's, .....,.,, Mathew's, 31cKean, Nassau, Navassa, New Nantucket, or Baker's, . Northeast Key, North Keys, (two in number,) North Kocks, .... Nowland's, or Howland's, Palmyros, .... Penhuyn's, .... Pescado, ..... Phoenix, Phoenix, Prosipect, ...... Quiros, ..... Kierson's, .... Kogewein's Islands, Samarang Islands, . Sand Key, .... Sarah Anne, .... Serrana Key, .... Sidney's Islands, Starbuck, or Hero, . Starve, or Barren, . Staver's, Triangle Keys, (three in number,) Uahuga, or Washington, Walker's, .... Washington, or Uahuga, LATITUDE. LONGITUDE, 10° 40 10° 5° 0° 10° 0° 40 11° 9° 3° 40 40 2° 2° 3° 11° 18° 0° 14° 14° 14° 0° 6° 8° 10° 3° 3° 40 10° 10° 11° 5° 14° 40 14° 40 5° 5° 10° 14° 40 59^ S. 40^ S. 00^ S. 25^ S. 52^ N. 40^ S. 2V S. 41^ 05^ 33^ 02^ 00^ 40' 53' 03' 35' 30' 10' 15' 24' N. N. N. N. N. S. S. s. s. N s. s. s. N. N. N. N. S. s. s. s. N. N. N. 4° 40' N. 26' 20' 52' 48' 65' 38' 40' 47' 42' 32' 10' 00' 10' 16' 00' 15' 20' 25' 40' 05' 20' 40' 58' 100° 55' W, 174° 52' W. 156° 44' W. 155° 56' VV. 17t.° 52' W. 160° 52' W. 159° 62' W. 173° 161° 170° 172° l-,5° 173° 172° 173° 174° 165° 75° 176° 80° 80° 80° 176° 162° 168° 159° 170° 170° 161° 170° 160° 156° 162° 80° 151° 80° 171° 155° 155° 152° 80° 160° 149° IG0° W. w. w. w. w w. w 44' W. 50' W. 38' W. 46' W. 00' W. 20' W. 00' W. 26' W. 17' W. 30^ 00^ 30' 14' 20^ 26^ 52^ 20' W 07*^ W. 20' W. 52' W. 55' W. 38' W. 12' W. 53' W. 07' VV. 20' W. 15' W. 22' W. 24' W. 00' w. 56' W. 55' W. 16' W. 05' W. 07' W 10' W 07' W, The following are added under circular of October 12, 1871, Syn. Series, 936: Pedro Keys, Petrel, . Quito Sereno, Roucador, 17° 00' 00" N. 15° 52' 20" N. 14° 30' 00" N. 13° 33' 00" N. LONGITUDB. 77° 52' 00" W. 78° 33' 10" W. 81°07'25"W. 80° 03' 00" W. EXTRACTS FKOM POST-OFFICE ACTS. 81 EXTRACTS FROM POST-OFFICE ACTS. I (U. S. Revised Statutes.) Sec. 3912. The rate of United States postage on mail-matter sent to or received from foreign countries with which different rates have not been established by postal convention or other arrangement, when forwarded by vessels regularly employed in transporting the mail, shall be ten cents for each half ounce or fraction thereof on letters, unless reduced by order of the Post- master General ; two cents each on newspapers ; and not exceeding two cents per each two ounces, or fraction thereof, on pamphlets, periodicals, books, and other printed matter, which postage shall be prepaid on matter sent and collected on matter received ; and, to avoid loss to the United States in the payment of balances, the Postmaster General may collect the unpaid postage on letters from foreign countries in coin or its equivalent. Sec. 3913. All letters conveyed by vessels not regularly employed in carrying the mail shall, if for delivery within the United States, be charged with double postage, to cover the fee paid to the vessel. SfX. 3916. To facilitate letter correspondence, and to provide for the transmission in the rnails, at a reduced rate of postage, of messages, orders, notices, and other short communications, either printed or written in pencil or ink, the Postmaster General is authorized and directed to furnish and issue to the public, with postage-stamps impressed upon them, "postal cards," manufactured of good, stiff" paper, of such quality, form, and size as he shall deem best adapted for general use ; which cards shall be used as a means of postal intercourse, under rules and regulations to be prescribed by the Postmaster General, and when so used shall be transmitted through the mails at a postage charge of one cent each, including the cost of their manufacture. Sec* 3986. No per-^on shall carry any letter or packet on board any vessel which carries the mail otherwise than in such mail, except as provided in section three thousand nine hundred and ninety-three ; and for every such offence the party offending shall be liable to a penalty of fifty dollars. Sec. 3987. No vessel departing from the United States for any foreign port shall receive on board or convey any letter or packet originating in the United States which has not been regu- larly received from the post-office at the port of departure, and which does not relate to the cargo of such vessel, except as provided in section three thousand nine hundred and ninety- three; and every collector, or other officer of the port empowered to grant clearances, shall require from the master of such vessel, as a condition of clearance, an oath or affirmation that he has not received on board, has not under his care or control, and will not receive or convey any letter or packet contrary to the provisions of this section. Sec 3988. No vessel arriving within any port or collection district of the United States shall bf allowed to make entry or break bulk until all letters on board are delivered at the nearest post-office, and the master thereof has signed and sworn to the following declaration, before the collector or other proper customs officer : "I, A. B., master of the , arriving from , and now lying in the port of , do solemnly swear (or affirm) that I have, to the best of my knowledge and belief, delivered at the post-office at , every letter, and every bag, packet, or parcel of letters, which were on board the said vessel during her last voyage, or which were in my possession or under my power or control." And any master who shall break bulk before he has delivered such letters, shall be liable to a penalty of not more than one hundred dollars, recoverable, one-half to the officer making the seizure, and the other tc the use of the United States. Sec. 3989. Any special agent of the Post-Office Department, when instructed by the Post- master General to make examinations and seizures, and the collector or other customs officer of any port,* without s[)ecial instructions, shall carefully search all vessels for letters which may be on board, or which have been conveyed contrary to law. Sec. 3990. Any special agent of the Post-Office Department, collector, or other customs officer, or United States marshal or his deputy, may at all times seize all letters and bags, packets or parcels, containing letters which are being carried contrary to law on board any vessel or on * " Importations through the Mail.— The Postmaster General complains that registered letters and packages received through the mail from foreign countries are seized and detained by the collector of customs at the port in the United States at which they first arrive, and requests that measures shall be taken to pre- vent such alleged violation of the postal laws. " It has been agreed that collectors shall not re'quire postmasters to deliver to them any letter or package addressed to a person residing at another port or place where a customs officer is stationed. A careful in- spection, however, should be made by the postmaster, and. if any such letter or package be su^spected to contain dutiable articles, the postmaster at the place of destination should be notified, in order that he may- inform the proper officer of the customs. Such letters and packages should be opened in the presence of an officer of the customs by the person to whom addressed, and any dutiable article contained therein, not mentioned in a postal convention applicable, should be seized and held to await the decision of this de- partment, upon any application which may be made for a mitigation of the forfeiture incurred."— (TVeasury Circular, November 26, 1873. Syn. Series, Ao. 1723.) 6 82 EXTRACTS FROM POST-OFFICE ACTS. any post-route, and convey the same to the nearest post-office ; or may, by the direction of the Postmaster General or Secretary of the Treasury, detain them until two months after the final determination of all suits and proceedings which may, at any time within six months after such seizure, be brought against any person for sending or carrying such letters. Sec. 3991. Every package or parcel seized by any special agent of the Post-Office Depart- ment, collector, or other customs officer, or United States marshal or his deputies, in which any letter is unlawfully concealed, shall be forfeited to the United States, and the same proceedings may be had to enforce tbe forfeiture as are authorized in respect to good?, wares, and merchan- dise forfeited for violation of the revenue laws ; and all laws for the benefit and protection of customs officers making seizures for violating revenue laws shall apply to officers making seiz- ures for violating the postal laws. Sec. 3992. Nothing herein contained shall be construed to prohibit the conveyance or trans- mission of letters or packets by private hands without compensation, or by special messenger employed for the particular occasion only. Sec. 3!>93. All letters inclosed in stamped envelopes, if the postage-stamp is of a denomina- tion sufficient to cover the postage that would be chargeable thereon if the same were sent by mail, may be sent, conveyed, and delivered otherwise than by mail, provided such envelope shall be duly directed and properly sealed, so that the letter cannot be taken therefrom without defacing the envelope, and the date of the letter or of the transmission or receipt thereof shall be written or stamped upon the envelope. But the Postmaster General may suspend the opera- tion of this section upon any mail-route where the public interest may require such suspension. Sec. 3995. Any person who shall knowingly and wilfully obstruct or retard the passage of the mail, or any carriage, horse, driver, or carrier carrying the same, shall, for every such ofience, be punishable by a fine of not more than one hundred dollars. Sec. 3996. Any ferryman who shall delay the passage of the mail by wilful neglect or refusal to transport the same across any ferry shall, for every ten minutes such mail may be so delayed, be liable to a penalty of ten dollars. Sec. 5465. Any person who shall forge or counterfeit, or knowingly utter or use any forged or counterfeited postage-stamp of any foreign government, shall be punished by imprisonment at hard labor of not less than two nor more than ten years. i March 3, 1879. (U. S. Statutes at Large, Vol. XX., p. 355.) Chap. 180. — An Act making Appropriations for the Service of the Post- Office Department for the fiscal Year ending June thirtieth, eighteen hundred and eighty, and for other Purposes. Sec. 7. That mailable matter shall be divided into four classes : First, written matter; Second, periodical publications ; Third, miscellaneous printed matter; Fourth, merchandise. Sec. 8. Mailable matter of the first class shall embrace letters, postal cards, and all matters wholly or partly in writing, except as hereinafter provided. Sec. 9. That on mailable matter of the first class, except postal cards and drop letters, postage shall be prepaid at the rate of three cents for each half ounce or fraction thereof; postal cards shall be transmitted through the mails at a postage charge of one cent each, including the cost of manufacture; and drop letters shall be mailed at the rate of two cents per half ounce or fraction thereof, including delivery at letter carrier offices, and one cent for each half ounce or fraction thereof where free delivery by carrier is not established. The Postmaster General may, however, ])rovide, by regulation, for transmitting unpaid and duly certified letters of soldiers, sailors, and marines in the service of the United States to their destination, to be paid on delivery. Sec. 10. That mailable matter of the second class shall embrace all newspapers and other periodical publications which are issued at stated intervals, and as frequently as four times a year, and are within the conditions named in sections twelve and fourteen. Sec. 11. Publications of the second class, except as provided in section twenty-five, when sent by the publisher thereof, and from the office of publication, including sample copies, or when sent from a news agency to actual subscribers thereto, or to other news agents, shall be entitled to transmission through the mails at two cents a pound or fraction thereof, such postage to be prepaid, as now provided by law. Sec. 12. That matter of the second class may be examined at the office of mailing, and if found to contain matter which is subject to a higher rate of postage, such matter shall he charged with postage at the rate to which the inclosed matter is subject: Provided, That nothing herein contained shall be so construed as to prohibit the insertion in periodicals of advertisements attached permanently to the same. Sp:c. 13. That any person who shall submit, or cause to be submitted, for transportation inthe mails, .any false evidence to the postmaster relative to the character of his publication, shall be EXTRACTS FROM POST-OFFICE ACTS. 83 deemed guilty of a misdemeanor, and, upon conviction thereof in any court of competent juris- diction, shall for every such olience be punished by a tine of not less than one hundred nor more tlian live hundred dollars. Sec. 14. 'i'hat tiie conditions upon which a publication shall be admitted to the second class ai'e as follows: First. It must regularly be issued at stated intervals, as frequently as four times a year, and bear a date of issue, and be numbered consecutively. Second. It must be issued from a known otiice of publication. Third. It must be formed of printed paper sheets, without board, cloth, leather, or other sub- stantial binding, such as distinguish printed books for preservation from periodical publications. Fourth. It must be originated and published for the dissemination of information of a public character, or devoted to literature, the sciences, arts, or some special industry, and having a legitimate list of subscribers : Provided, however, That nothing herein contained shall be so con- strued as to admit to the second class rate regular publications designed primarily for adver- tising purposes, or for fiee circulation, or for circulation at nominal rates. Sec. 15. That foreign newspapers and other periodicals of the same general character as those admitted to the second class in the United States may, under the direction of the Postmaster General, on application of the publishers thereof or their agents, be transmitted through the mails at the same rates as if published in the United States. Nothing in this act shall be so construed as to allow the transmission through the mails of any publication which violates any copyright granted by the United States. Sec. 16. That publisiiers of matter of the second class may, without subjecting it to extra postage, fold within their regular issues a supplement; but in all cases the added matter must be germane to the publication which it supplements ; that is to say, matter supplied in order to complete that to which it is added or supplemented, but omitted from tlie regular issue for want of space, time, or greater convenience, which supplement must in every case be issued with the publication. Sec. 17. That mail matter of the third class shall embrace books, transient newspapers, and periodicals, circulars, and other matter wholly in print (not included in section twelve), proof- sheets, corrected proof-sheets, and manuscript copy accompanying the same, and postage shall be paid at the rate of one cent for each two ounces or fractional part thereof, and shall fully be prepaid by postage-stamps afiixed to said matter. Printed matter other than books received in the mails from foreign countries under the provisions of postal treaties or conventions shall be free of customs duty; and books which are admitted to the international mails, exchanged under the provisicms 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 tiie Treasury and the Postmaster General. Sec. 18. That the term "circular" is defined to be a printed letter, which, according to in- ternal evidence, is being sent in identical terms to several persons. A circular shall not lo';e its character as such when the date and the name of the addressed and of the sender shall be written therein, nor by the correction of mere typographical errors in writing. Sec. 19. That "printed matter" within the intendment of this act is defined to be the repro- duction upon paper, by any process except tiiat of handwriting, of any words, letters, characters, figures, or images, or oi any combination thereof, not having the character of an actual and personal correspondence. Sec. 20. That mailable matter of the foiirth class shall embrace all matter not embraced in the first, second, or third class, which is not in its form or nature liable to destroy, deface, or otherwise damage the contents of the mail bag, or harm the person of any one engaged in the postal service, and is not above the weight provided by law, which is liereby declared to be not exceeding four pounds for each package tliereof, except in case of single books weighing in excess of that amount, and except for books and documents published or circulated by order of Congress, or oflficial matter emanating from any of the departments of tlie government, or from the Smithsonian Institution, or which is not declared non-mailable under the provision of sec- tion thirty-eight hundied and ninety-three of the Kevised Statutes, as amended by the act of July twelfth, eighteen hundred and seventy-six, or matter appertaining to lotteries, gift con- certs, or fraudulent schemes or devices. Sec. 21. That all matter of the fourth class shall be subject to examination and to a postage charge at the rate of one cent an ounce or fraction thereof, to be prepaid by stamps affixed. If anv matter excluded from the mails by the preceding section of this act, except that declared non-mailable by section thirty-eight hundred and ninety-three of the Revised Statutes as amended, shall, by inadvertence, reach the office of destination, the same shall be delivered in accordance with its address: Provided, That the party addressed shall furnish the name and address of the sender to the postmaster at the office of delivery, who shall immediately report the facts to the Postmaster General. If the person addressed refuse to give the required infor- mation, the postmaster shall hold the package subject to the order of the Postmaster General. All matter declared non-mailable by section thirty-eight hundred and ninety -three of the Re- vised Statutes as amended, which shall reach the office of deMvery, shall be held by the post- master at the said office subject to the order of the Potmaster General. Sec. 22. That mailable matter of the second class shall contain no writing, print, mark, or sign thereon or therein in addition to the original print, except as herein provided, to wit, the 84 EXTRACTS FROM POST-OFFICE ACTS. name and address of the person to whom the matter shall be sent, and index figures of subscrip- tion book, either written or printed, the printed title of the publication, the printed name and address of the publisher or sender of the same, and written or printed words or figures, or both, indicating the date on which the subscription to such matter will end. Upon matter of the third class, or upon the wrapper inclosing the same, the sender may write his own name or address thereon, with the word " from " above and preceding the same, and in either case may make simple marks intended to designate a word or passage of the text to which it is desired to call attention. There may be placed upon the cover or blank leaves of any book or of any printed matter of the third class a simple manuscript dedication or inscription that does not partake of the nature of a personal correspondence. Upon any package of matter of the fourth class the sender may write or print his own name and address, preceded by the word " from," and there may also be written or printed the number and names of the articles inclosed ; and the sender thereof may write or print upon or attach to any such articles, by tag or label, a mark, number, name, or letter, for purpose of identification. Sec. 23. That matter of the second, third, or fourth class, containing any writing or printing other than indicated in the preceding section, or made in the manner other than therein indi- cated, shall not be delivered except upon the payment of postage for matter of the first class, deducting therefrom any amount which may have been prepaid by stamps affixed to such mat- ter; and any person who shall conceal or inclose any matter of a higher class in that of a lower class, and deposit, or cause the same to be deposited, for conveyance by mail, at a less rate than would be charged for both such higher and lower class matter, shall, for every such offence, be liable to a penalty of ten dollars : Provided, however, That nothing herein contained shall be so construed as to prevent publishers of the second class and news agents from inclosing, in their publications, bills, receipts, and orders for subscription thereto; but such bills, receipts, and orders shall be in such form as to convey no other information than the name, location, and subscription price of the publication or publications to which they refer. Sec. 24. That the Postmaster General may prescribe, by regulation, the manner of wrapping and securing for the mails all packages of matter not charged with first class postage, so that the contents of such packages may be easily examined ; and no package, the contents of which cannot be easily examined, shall pass in the mails, or be delivered at a less rate than for matter of the first class. Sec. 25. That publications of the second class, one copy to each actual subscriber residing in the county where the same are printed, in whole or in part, and published, shall go free through the mails; but the same shall not be delivered at letter-carrier offices, or distributed by carriers, unless postage is paid thereon at the rate prescribed in section thirteen of this act : Provided, That the rate of postage on newspapers, excepting weeklies, and periodicals not exceeding two ounces in weight, when the same are deposited in a letter-carrier office for delivery by its car- riers, shall be uniform at one cent each; periodicals weighing more than two ounces shall be subject, when delivered by such carriers, to a postage of two cents each, and these rates shall be prepaid by stamps affixed. Sec, 26. That all mail-matter of the first class upon which one full rate of postage has been prepaid, shall be forwarded to its destination, charged with ihe unpaid rate, to be collected on delivery ; but postmasters, before delivering the same, or any article of mail-matter upon which prepayment in full has not been made, shall affix, or cause to be affixed, and cancelled, as ordi- nary stamps are cancelled, one or more stamps equivalent in value to the amount of postage due on such article of mail-matter, which stamps shall be of such special design and denomination as the Postmaster General may prescribe, and which shall in no case be sold by any posmaster, nor received by him in prepayment of postage. Sec. 33. That so much of this act as is embraced in sections four to thirty-one, both inclusive, shall take effect from the first day of May, 1879; and all acts, or parts of acts, inconsistent with the provisions of this act, are hereby repealed. March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. .) Chap. . An act making Appropriations for the Service of the Post- Office Department for the fiscal Year ending June thirtieth, eighteen hundred and eighty-four, and for other Purposes. Sec. 1 Upon all matter of the first class, as defined by chapter one hundred and eighty of the laws of Congress, approved March third, eighteen hundred and seventy-nine, entitled "An act making Appropriations for ti\e Service of the Post-Office Department for the fiscal Year ending June thirtieth, eighteen hundred and eighty, and for other Purposes," and by that act declared subject to postage at the rate of three cents for each half ounce or fraction thereof, postage shall be charged, on and after the first day of October, a.d. eighteen hundred and eighty-three, at tlie rate of two cents for each half ounce or fraction thereof; and all acts, so far as they fix a different rate of postage than herein provided upon such first class matter, are, to that extent, hereby repealed. EXTKACTS FROM POST-OFFICE ACTS. 85 March 3, 1883. (U. S. Statutes at Large, Vol. XXII., p. — .) Chap» ^^An Act to modify the postal money-order system, and for other purposes. Sec. 1, That for the transmission of small sums under five dollars through the mails the Postmaster-General may authorize postmasters at money-order ottices to issue money-orders, without corresponding advices, on an engraved form to be prescribed and furnished by him : and a money-order issued on such new form shall be designated and know as a *' postal note," and a fee of tliree cents shall be charged for the issue thereof. Ever}^ postmaster who shall issue a postal note, under the authority of the Postmaster-General, shall make the same pay- able to the bearer, when duly receipted, at any money-order office which the renpitter thereof may select, and a postal note shall in like manner be payable to bearer when presented at the office of issue ; and after a postal note has once been paid, to whomsoever it has been paid, the United States shall not be lia- ble for any further claim for the amount thereof; but a postal note sliall become invalid and not payable upon the expiration of three calendar months from the last day of the month during which the same was issued ; and the holder, to obtain the amount of an invalid postal note, must forward it to the superinten- dent of the money-order system at Washington, District of Columbia, together with an application in such manner and form as the Postmaster-General may prescribe, for a duplicate thereof, payable to such holder; and an additional fee of three cents shall be charged and exacted for the issue of the duplicate. Sec. 2. That the provisions of section thirty-eight hundred and thirty-four, title forty-six, chapter one, and the provisions of sections four thousand and twenty-seven, four thousand and thirty, four thousand and thirty-nine, four thou- sand and forty-one, four thousand and forty-two, four thousand and forty- three, four thousand and forty-four, four thousand and forty five, four thou- sand and forty- six, and four thousand and forty-eight, title forty-six, chapter thirteen of the Revised Statutes, edition of eighteen hundred and seventy-eight, shall be deemed and taken to be applicable to postal notes as well as to money- orders ; and that in addition to the authority granted by section four thousand and forty-eight of said Revised Statutes to the Postmaster-General to pay out of the proceeds of the money-order business the cost of stationery and such in- cidental expenses as are necessary for the transaction of that business, he is hereb}^ authorized to pay out of the proceeds of said business the compensa- tion of an agent and the necessary assistants to distribute postal notes to post- masters, and also the necessary incidental expenses of the agency ; and such agent shall, before entering upon his duties, give bond for the faithful perfor- mance thereof in such sum and form and with such security as the Postmaster- General may approve. And all blanks, blank-books, and printed or engraved matter supplied to postmasters by the Postmaster-General or used in his de- partment for the transaction of tlie money-order business shall be obtained from the lowest responsible bidders for furnishing printed and engraved matter, respectively, under separate advertisements calling for proposals to furnish the same for a "period of four years, upon such conditions as the Postmaster-General may prescribe: Provided] That the Public Printer and the Chief of the Bureau of Engraving and Printing of the Treasury Department shall submit, respec- tively, estimates of the cost of furnishing such printed and engraved matter as may be required for use in the money -order business, and they shall furnish such printed and engraved matter whenever upon their estimates of cost the expenditure therefor will be less than upon proposals made as above provided for. Sec. 3. That a money-order shall not be issued for more than one hundred dollars, and that the fees for money-orders shall be as follows, to wit : For orders not exceeding ten dollars, eight cents. For orders exceeding ten dollars and not exceeding fifteen dollars, ten cents. 86 EXTRACTS FROM POST-OFFICE ACTS. For orders exceeding fifteen dollars and not exceeding thirty dollars fifteen cents. For orders exceeding thirty dollars and not exceeding forty dollars, twenty cents. For orders exceeding forty dollars and not exceeding fifty dollars, twenty- five cents. For orders exceeding fifty dollars and not exceeding sirty dollars, thirty cents. For orders exceeding sixty dollars and not exceeding seventy dollars, thirty- five cents. For orders exceeding seventy dollars and not exceeding eighty dollars, forty cents. For orders exceeding eighty dollars and not exceeding one hundred dollars, forty-five cents. Sec. 4. (^Relates exclusively to compensation of officers.) Sec. 5. That the Auditor of the Treasury for the Post-Office Department shall, as soon as practicable after the close of the present fiscal year, transmit to the Postmaster-General a statement of the aggregate amount of all money- orders which at the beginning of said year shall have remained unpaid for a period of seven years or more after the date of their issue ; and as soon as practicable after the close of each fiscal year thereafter he shall transmit in like manner a statement of the aggregate amount of all money-orders and postal notes which at the commencement of such year shall have remained unpaid for less than eight and not less than seven years after the date of their issue ; and the Postmaster-General shall cause the aggregate amount of such unpaid order, and postal notes as reported annually b}^ the Auditor to be deposited in the Treas- ury, to the credit of the Treasurer of the United States, for the service of the Post Office Department. But nothing contained in this act shall be so construed as to prevent the payment, out of current money-order funds, by duplicate issue under the authority of the Postmaster General, of any lost or invalid money- order or of any invalid postal note more than seven years old, upon the presenta- tion of satisfactory proof to the Postmaster-General of the ownership of such money-order or upon the production of such invalid postal note in accordance with the provisions of section one of this act ; and the total amount of such lost or invalid money-orders and invalid postal notes more than seven 3^ears old paid during each year by duplicate shall be deducted from the aggregate amount of unpaid money-orders and postal notes to be deposited at the close thereof in the Treasury as hereinbefore provided. Sec. 6. That all laws or parts of laws inconsistent with the provisions of this act shall be void in so far as they may apply to cases which may arise under this act : Provided^ That the provisions of this act shall be put into operation b}^ the Postmaster-General within six months after the date of its approval by the President. MANIFESTS AND CLEARANCES. 87; MANIFESTS AND CLEARANCES. CIRCULAR 7b Collectors and Surveyors of Customs on the Northern, Northeastern, and Northwestern 'Frontiers of the United States. Treasury Department, September 26, 1865. In order to secure uniformity in the practice of Customs Officers on our northern, north- eastern, and northwestern frontiers, in regard to manifests and clearances, this Department deems it advisable to issue tiio following instructions : The socond section of the Act of July 14, 1862 (12th Stat., 572, Chap. CLXIX), author- izes " Collectors and Surveyors of the collection districts on the said frontiers to keep on sale blank manifests and clearances required for the business of their districts;" and it is the duty of these officers to see that these documents are in proper form and properly exe- cuted. By the first section of the same Act (12th Stat., 571), the master or manager of a vessel, enrolled or licensed for carrying on the coasting trade on these frontiers, is required, ''before the departure of his vessel from any port," to " file a manifest of his cargo with the col- lector, and obtain a clearance ;" which clearance, it is the custom generally, to indorse on a duplicate of the manifest. If the vessel, on her passage, touches at any intermediate port of the United States, and Mere either lades or unlades any goods, the master or manager is, by the same section, re- quired to report to the collector of such intermediate port such arrival, and produce his manifest (the duplicate above referred to), and the collector (of the intermediate port) is required to certify on such manifest a description of the goods so laden or unladen at his port, and return the manifest to the master or manager ; and when the vessel arrives at the port at which the unlading of her cargo is completed, the master or manager must deliver to the collector t/iere the manifest, "to be placed on file in his office." As this act does not define the nature or form of the documents in question, we must refer to prior enactments for light. By^the third section of the Act of March 2, 1831 (4th Stat., 487, Kev. Laws, 346), entitled " An Act to regulate the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States, and for other purposes," which section provides for the enrolment and license of vessels navigating the waters on those frontiers otherwise than by sea, and authorizes them " to be employed either in the coasting or foreign trade,^^ these vessels are made, "m every other respect, liable to the rules, regulations, and penalties now (March 2, 1831) in force, relating to registered vessels on our northern, northeastern, and northwestern frontiers." What are those " rules, regulations, and penalties," touching the subject under consider- ation ? The one hundred and sixth section of the Collection Act of 1799 (1st Stat , 702, Eev. Laws, 133) provides that all vessels and vehicles arriving in districts on those frontiers with dutiable goods, shall be provided with ^' like manifests," &nd that "like entries shall be made;" and that "the powers and duties of officers of the customs shall be exercised and discharged in like manner" as prescribed by the same act in regard to importations "m vessels from the sea." The requisites of such manifests, as defined by the twenty-third section of the same act (1st Stat., 644, Rev. Laws, 77), are: 1st. That they shall be in writing, and signed by the master or other person in charge of the vessel : and shall set forth — 2d. The names of all ports and places of embarkation and destination of the cargo. od. The "name, description, built, tonnage," and home port of the vessel. 88 MANIFESTS ANT) CLEARANCES. 4th. The names of the owners of the vessel, according to her register; the name of the jnaster or other person in charge; the names of consignees, and description of consign- ments to order, set forth in the bills of lading ; and the names of all passengers, distinguish ing between cabin and steerage. 6th. A just and particular account of all goods on board, with the marks and numbers thereof; an account of remaining sea-stores, if any; and a particular description of the baggage of each passenger. It will be your duty, of course, to examine carefully the section itself for more particu- lar information. The one hundred and eleventh section of the same act (1st Stat., 704, Kev. Laws, 134), provides " That in cases where the forms of official documents, as prescribed by this act, shall be substantially complied with and observed, according to the true spirit, ^neaning, and intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom.''^ There appears to be but little difficulty in ascertaining what was meant by the act of July 14, 1862, as respects vessels of the United States arriving at our ports on the frontiers re- ferred to, with dutiable goods; and although the status of such vessels going from district to district, with goods exclusively of the growth or manufacture of the United States, is not equally clear, there seems to me to be no doubt that, in regard to both classes of vessels, du- plicate manifests of the whole cargo, substantially as prescribed by the twenty-third section of the act of 1799, are required to be delivered to the collector of the port of departure — one of which is to be filed in his office, and the other returned to the master, with a clear- ance indorsed thereon ; that arrivals at intermediate ports are to be reported, and goods laden or unladen there to be entered on the manifest remaining in the master's hands ; and that this manifest is to be filed at the port where the unlading is completed. That, as to the form and execution of the manifest, it is sufficient, if the spirit of the law be complied with ; that the one great object of the act of 1799 was to secure the payment of duties on foreign importations, and when there is no reason to suppose, from the papers or transactions of masters, that they designed to evade or thwart that object, they are not to incur penalties or forfeitures by a deviation from the prescribed forms ; that the penalty upon the owners for neglecting to file manifest, obtain clearance, report arrival and lading or unlading of goods at intermediate ports, or to deliver nianilest to be filed at the port of destination, as required by the first section of the said act of July 14, 18G2, is a fine of one hundred dollars, imposed by the sixth section of the "act to prevent smuggling," &c., passed June 27, 1864 (iSth Stat., 198), and that no penalty is imposed by either of these tvjo sectioris for unlading goods •without a permit. The penalty for unlading foreign goods without a permit is prescribed by the fiftieth sec- tion of the act of 1779 (1st Stat., 665, Rev. Laws, 96), the provisions of which, as we have seen, are extended to ports on our northern frontiers by the one hundred and sixth section of the same act. There seems to be no authority for imposing a penalty upon coasting ves- sels on those frontiers for unlading, without a permit, goods of the growth or manufacture of the United States. Such, at least, was f>he law y)rior to the passage of the Act of June 17, 1864 (13th Stat., 134), which repeals the act of 1831, above referred to, and changes the phraseology of the proviso to the third section thereof, so as to read " Provided, that such boat, sloop, or vessel shall be, in every other respect, liable to the rules, regulations, and penalties now in force, relating to registered and licensed vessels." Does the first section of this act containing this proviso change the prior law? I think not. ThQgenerat laws in regard to licensed vessels are so diflerent from those regulating registered vessels, that to hold the vessels on our northern fronties subject to both, would involve the question in endless diffi- culties and absurd conflicts. The concluding words of the proviso must, i.i my opinion, be taken in a restricted sense, and held to mean the rules, regulations, and penalties tJien in force relating to United States vessels navigating the waters of those frontiers otherwise than by sea, and authorized by their papers to engage in both the foreign and coasting trade ; find this tirade I hold to be in no way governed by the Coasting Act of 1793. As the Secretary of the Treasury alone is vested with authority to prescribe regulations and remit penalties under these acts, customs officers should correspond directly with him upon questions relating to the same. H. McCULLOCH, Secretarj of tha r^asory. MISCELLANEOUS DECISIONS AND REGULATIONS. 1. Imported foreign fabrics, bleached and printed in the United States, do not thereby become manufactures of the United States, so as to be legally exempt from duty on re-importation into the United States. {Tr. Reg., 1857, p. 571.) 2. Dutiable merchandise imported into the United States, and afterwards exported, although it may have paid duty on the first importation, is liable to duty on every subsequent importa- tion into the United States. {R. R., pi. iv., art. 149; see also Regs. 1864, art. 467.) 3. Manufactures in tliis country from foreign material, if exported with drawback or return duty, are dutiable if re-imported. (S. S., 1037.) 4. Articles cannot be withdrawn from warehouse for repair, with privilege to export in bond, free of duty. (S. S., 1347.) 5. Domestic alcohol in bond cannot be transferred to manufacturing bonded warehouse, to use in manufacture of medicinal preparations for export, without prepayment of internal revenue tax. (S. S., 1839.) 6. Old sheathing metal taken from the bottom of a foreign vessel at Demerara, and imported on it to the United States, held to be dutiable, although of domestic manufacture and placed on the bottom of the vessel here. (S. S., 1783.) 7. Samples of Goods. The class of articles under this title, considered by the Department as admissible free of duty, must be only such as small strips or pieces of silk, cotton, or other fabric ; small quantities of raw material, and, generally, articles of any description having little or no intrinsic value as merchandise ; in regard to which the proper officers of tbe customs, in their examinations, are to exercise a reasonable discretion ; it being understood that articles of a certain value, although imported under the designation of samples, such as pieces of carpeting, which from their size and form are suitable for and sold as rugs, or bedsides, etc., cannot be ex- empted from the payment of duty. On their arrival, they must be sent to the appraiser's oflELce for examination. {Tr. Reg., p. 582.) Certain so-called samples, consisting of pieces of worsted reps, suitable for small shawls, cra- vats, and other purposes, and having, therefore, an actual commercial value, were held to be sub- ject to duty. (S. S., 1385.) 6, Samples Accompanying Invoices. Treasury Department, July 29, 1876. The following circular letter, issued by the Department of State, is published for the informa- tion and guidance of customs officers : " Department of State, Washington, July 10, 1876. " To the Consular Officers of the United States in Great Britain, France, Switzerland, Italy, Austria, Belgium, and Germany. " Gentlemen : The Secretary of the Treasury, in a letter to this Department, has represented that the samples of merchandise to be imported into the United States from the countries above mentioned, which are usually deposited in tbe consulate, would be of greater service, in pre- venting frauds on the revenue, if the whole or a portion of them were forwarded to the col- lector of tlie port to which the merchandise is destined, at the same time with the triplicate in- voice. It is stated that it does not appear to be expedient to require samples of all merchandise specified in the invoices, to be forwarded in this manner; but tiiat it will be sufficient to trans- mit, with the triplicate invoice, when practicable, the samples (or a portion of the samples in each case) that are usually deposited at the consulates, under existing regulations, or which may properly be called for by the consul in his discretion, where reason therefor exists, and where the same can conveniently be sent. It is further stated that it is not expected that samples of considerable bulk or weight, or of a fragile nature, should ordinarily be forwarded; and that in cases of doubt whether a sample should be attached to the invoice, the decision may be left to the discretion of the consular officer. "The course above set forth being recommended for adoption by the Secretary of the Treasury, you are instructed to comply therewith so far as may be possible in respect of invoices and samples at your several consulates, and do what may be in your posver to assist the revenue offi- cers of the Government in the direction referred to, by requesting samples in cases where they may be useful, and forwarding the same. " I am, gentlemen, your obedient servant, (Signed) " John L. Cadwalader, '* Assistant Secretary." (89) 90 TREASURY DECISIONS AND REGULATIONS. The samples forwarded by consular officers under the instructions contained in the circular, -should, so far as practicable, be finally placed with the proper invoices filed in the collector's office. (S. S., 2909.) Models or samples capable of being used for other purposes, such as castings for carriage hard- ware fit for use in the manufacture of carriages, although intended for use as models for patterns, are dutiable. (S. S., 2156.) So are pattern cards, of merchantable value, evidenced by separate charges made thereon in the invoice. (S. S., 2383.) The Preservation of Samples of Dutiable Merchandise. Treasury Department, August 19, 18 On and after the first of September proximo, appraisers of merchandise in the several customs districts will be required to retain samples of all silks, woollens, linens, dress and other piece goods; also of all other articles examined and appraised by them, paying ad valorem duties, samples of which, in the judgment of the appraisers, may be conveniently taken and retained witliout serious detriment to the interests of the importer. Samples of piece goods should be of a size sufficient to show the width and texture of the arti- cle. All samples taken and retained in pursuance hereof should be labelled and carefuUy filed in the appraiser's office subject to inspection and examination by officers to be assigned to that duty by the Department. Blank forms of labels to be used for this purpose will be furnished by the Department. (S. S. 2930.) c. Sample Cards. Treasury Department, November 11, 1876. The following circular, issued by the State Department, is published for the information of officers of the customs and others : " Department of State, Washington, D. C, October 16, 1876. " To the Consular Officers of the United States in Great Britain, France, Switzerland, Italy, Austria, Belgium, and Germany. " Gentlemen : The Secretary of the Treasury, in a letter of the 7th instant, refers to the sub- ject of samples of merchandise to be imported into the United States from the countries above mentioned, which are usually deposited in the consulate, and to which your attention was called by a circular of the lOtli of July last, marked * Separate,' and has stated that these samples have •ommenced to arrive at the various custom-houses of the United States, and that some are so attached to the triplicate invoices as to seriously impair their condition, while others are for- warded separately upon sample cards and so indorsed as to establish their identity with the in- voices which accompany them. This latter system of samples, it is stated, is regarded as most suitable for the purposes of the customs officers, and the Secretary of the Treasury has requested that instructions upon the subject may be addressed to you. "You are, therefore, directed to forward, in future, all samples in the manner suggested, where it is possible to do so, and, to aid you in doing so, I inclose herewith a form of card, to which the samples are to be attached in any proper way, and by which you will be governed when practicable. " The samples should not, as a rule, exceed the size of the card, which measures seven and a quarter inches long and four inches wide, and v/here the sample exceeds in size the dimensions of the card, the latter should be attached to the sample, with a tag or otherwise. " I am, gentlemen, your obedient servant, " John L. Cadwaladek, " Assistant Secretary." Any material departure, by consular officers, from the practice directed in this circular, or that alluded to in Department's Circular No. 94, current series, may be reported by officers of the cus- toms, to the end that the matter may be brought to the attention of the Secietary of State, if thought proper by the Department. Lot M. Morrill, Collectors of Customs and others. Secretary. (S. S., 3015.) 8. Horse stolen in Canada and brought to the United States, and sold to a party, who, not knowing the horse was stolen, paid duty thereon ; reclaimed by owner and taken back to Canada. Held not to be an " importation " within the meaning of the law, and duty refunded. (S. S., 515.) 9. Sea stores, a. " An excess of sea stores in vessels arriving from foreign ports, and all arti- cles purchased abroad for sale on board a vessel as saloon stores or supplies, are dutiable and must be duly entered on arrival." {Regs., 1874, art. 481.) Sea stores saved from wreck are exempt from duty. (S. S., 566.) b. Sea stores, foreign. Collectors are the judges of proper complement, estimated according to length of voyage and number of crew. Excess dutiable. (S. S., 1120.) c. If transferred from one vessel to another, are dutiable. (S. S., 1156.) For rules as to sea stores, fuel, etc., bought in Canada by American coasting vessels, see S. S., 1193. 10. Ballast, when dutiable. {See S. S., 1424 and 1542.) Iron kentledge, used for ballast, landed from wreck, dutiable. (S. S., 1440.) 11. a. Damage to goods in bond by freezing not a " casualty " under paragraph 1946, pt. I. (S. S., 1089.) b. Excessive damage or rust to iron, etc., by wreck or other extraordinary cause, may be al- lowed for under the general law. (S. S., 1138.) TREASURY DECISIONS AND REGULATIONS. 91 c. Fruit so damaged on voyage as to be worthless, to be treated as if not imported. (S. S., 1107.) d. Damage reported on goods in store, which haveonce been examined without observation or report of such damage, will not be allowed except m extreme cases. (S. S., 1890.; e. Damage to outer coverings of importations. No allowance for. (,S. S., 2270.) /. No damage allowed on salt, for dirt or other foreign matter not received on voyage of im- portation. (S. S., 2955.) 12. Vessels and materials for. a. The materials of a condemned foreign vessel, broken up and dismantled in the United States, whether used in the United States or exported, are not an im- Itortatioii within the meaning of the law, and therefore not dutiable. (S. S., 563.) />. Certain machinery of a vessel, winter-bound in the United States, exported for repairs, held to be dutiable on its return. (S. S., 567.) c. Foreign vessels losing rudder or stern-post, or breaking shaft, and arriving at a United States port in distress, cannot import others to replace these articles here free of duty. {Sept. 26, 1S67, and May 7, 1870, N. F.) d. For regulations as to withdrawal of shipbuilding materials under paragraphs 1813-14, see Treas. Regs., 1874, arts. 747 to 755. e. The words " iron and steel" in 1813 qualify or limit all the articles enumerated in the pro- vision, to wit, " rods, bai-s, spikes, nails, and bolts," Yellow metal bolts are therefore not included. (S. S., L532.) But yellow sheathing metal is. (S. S., 1238.) /. Yellow sheathing metal used under 1813, worn out, and removed from vessel in the United States, is not dutiable. (S. S., 1533.) g. The term " ship timber " in 1659 includes only such timber as is evidently used for the frame or keel of a vessel, or its masts or spars, and not boards and planks used in finishing it. (S. S., 1343.J Oak timber, commercially known as ship timber, is included, although it was intended in part for other uses. (S. S., 1707.) Not so as to oak plank which can be put to other uses. (S. S., 1719.) h. Eepairs (including the materials for) made in a foreign port to a United States registered vessel engaged in the foreign and coasting trade by sea, not dutiable. (S. S., 1753.) 13. Importations for Foreign Embassies. — The exemption from duty accorded bycomity to all arti- cles intended for the personal or family use of foreign ambassadors, ministers, or charges d'affaires to the United States, is not extended to the importations of secretai-ies of legation, attaches, or consuls. {July 11, 1866, H. F. S.) 14. Definition. — Per centum additions to or reductions of rates of duty are estimated upon the amount of duty ; per centum additions to duties upon imports "ad valorem" are estimated upon the appraised value of the goods. {Oct. 18, 1861, Norfolk.) 15. Force of Departmental Decisions. — When the Secretary of the Treasury has deliberately adopted a certain construction of any particular ac]; of Congress, which construction must neces- sarily govern the entire administration of his Department so far as it relates to the subject-mat- ter of such act, such construction ought, until set aside by superior power, to have the same binding force as the original act. The Department is in duty bound to adhere to it until thus set aside, and the only authority which it is incumbent upon the Secretary of the Treasury to recognize as such superior power is a decision of the court of last resort, or the repeal, amend- ment, or legislative construction of the act itself. (S. S., 653.) Where a decision of the Department is made, either lowering the rate of duty previously ex- acted, or advancing the same, such decision will be held applicable to all sul)Seqnent withdrawals from warehouse, for consumption, of the same kind of goods, notwithstanding that protests and appeals may not have been made against the original liquidations of the entries of the goods. (S. S., 1524.) 16. Articles in j5?(Zfc.— Questions having arisen relative to the meaning of the term "articles in hulk," as used in the 29th section of the Act of July 14, 1870, and in section 2990 of the Revised Statutes (see ante. Part I., 1952), relating to the entry of dutiable merchandise for immediate transportation to an interior port without appraisement, the following general rules were prescribed September 25, 1876, for the information and guidance of officers of the customs : I. The commercial signification of the term "in bulk," viz., that it has reference to such arti- cles as are usually packed or stowed in the importing vessel in a loose state as contradistinguished from "package-goods," or those inclosed in boxes, barrels, bundles, and the like, is, in view of the intent of the act referred to, deemed by the Department as necessarily qualified by the con- dition annexed to the privilege by the terms of the Act itself, viz., that such an examination of the merchandise may be made as will satisfy the customs officers that the same corresponds with the manifest and invoice. II. While, therefore, the Department holds generally that only such merchandise as is either inclosed in boxes, barrels, or other outside coverings or wrappers, duly marked and numbered, or put up in separate and distinct bundles or packages, also duly marked and numbered, in such manner as to admit of satisfactory identification, is entitled to the privileges of the Act, it nevertheless reserves the right to designate, from time to time, such particular articles com- monly shipped in bulk as may, under suitable conditions, be deemed fairly within the scope and intent of the Act. III. In accordance with the views above expressed, the Department hereby designates railroad and bar-iron, when the number of rails or bars is duly specified in the consular invoice, and found on examination to be correct, as entitled to the privilege of immediate transportation as aforesaid : Provided, however, That there shall not be any noticeable disparity in the size and weight of the respective rails or bars. (S. S., 2980.) 17. Countable Goods.— The provisions of law imposing duty on certain descriptions of goods, ac- cording to the count of threads, apply to all cases where such count can be ascertained with suffi- cient accuracy for the purpose of classification by means of the magnifying glass commonly used for such purpose. 92 TREASURY DECISIONS AND REGULATIONS. The fact that goods are not termed in trade *' countable goods," will not exclude them from classification for duty according to the count of the threads, provided they come within the rule above stated. (S. S., 1478.) ^ 18. Cotton Linings with Flax Selvage, how classified. — Cotton linings, manufactured with a few threads of flax iu the selvage, which, however, did not change the commercial character of the goods, were held to be dutiable as countable cottons. (S. S., 1787.) 19. Steain Dredge dutiable on Importation. — A floating steam dredge, self-propelling, to be used in various harbors, would be required upon importation to pay duty, after which it could be trans- ported from one harbor to another for the purpose mentioned. (S. S., 1380.) 20. Additional and Discriminating Duties. — Goods remaining in warehouse over a year without payment of duty, are subject to the additional duty often per cent., although the withdrawal entry was initiated within the year. (S. S., 1534.) 21. Carrying-trade on Northern Frontiers. — Although the Regulations of 1874 (Art. 247) provide for the shipment of merchandise in cars, to be transported across Canadian territory, they do not authorize the reimportation, free of duty, of domestic merchandise, carried from an American port in Canadian steamers to be transshipped by steamers or cars through Canada to another American port. (S. S., 1858.) 22. Internal Transportation. — Free goods, part of an importation intended for an interior port, may be forwarded to destination under the internal transportation laws, paragraphs 1952 to 1955. (S. S., 1831.) 23. Immigrants' Effects. — The Attorney-General of the United States having given an opinion that the limitation of $500 as to household effects, specified in section 22 of the Act of July 14th^ 1870, ceased to be of any force at the period when the provision in the 5th section of the Act of June 6th, 1872, for household eflects took eflect, the Department concurred therein, and there- upon decided that houseliold effects of persons arriving in the United States from foreign countries, which were in use abroad for not less than one year, and which are not intended for any other person or persons, nor for sale, were exempt from duty, without limitation as to value. (S. S., 1814.) Personal effects of immigrants must be imported within six months before or after the owner's arrival. (S. S., 1296. See also " Carriages,'' etc., post, No. 194.) 24. Measurement of Lumber. — " Board measure " being synonymous with " inch measure," all sawed lumber subject to duty by the 1000 feet "board measure," whether over or under one inch thick, should be reduced to inch measure for the assessment of duty thereon. (S. S., 1770.) 25. Invoices of Earthenware which merely give the aggregate value of the several crates with- out specifying the items contained therein, not being sucli as are required by law, will, when presented, be treated as null and void, and entry of the earthenware refused until proper in- voices are obtained and produced by the importers (the merchandise in the meantime being treated as unclaimed), or it may be admitted, upon giving bonds to produce proper invoices. (S. S., 1292.) 26. Salt for Curing Fish. — Seal skins being held to be the product of fisheries, salt may be with- drawn for curing the same, under the limitations prescribed in 1980. (S. S., 1276.) But no< so as to salt to be used in curing or preserving "pogie chum" or other fish for the manufacture of manures or fertilizers therefrom, the Department holding the provision to be limited to salt used in the curing of fish for consumption as food. (S. S., 1815.) 27. Certified invoices, used to make entry at ports of first arrival, cannot again be used, except for reference, at interior ports of destination, to make entry for consumption. Such invoice is part of the record, and cannot be withdrawn or separated therefrom. (S. S., 1892.) 28. Machinery, chiefly of iron and wood, tliough having small portions of steel, docs not neces- sarily take the classification of a manufacture of steel ; but retains that of a manufacture of iron or wood according to the leading material. Separable values or parts of steel should however pay duty as manufactures of steel. (S. S., 1893.) 29. Entry by Appraisement is for))idden under 871, 872, except as to personal effects accompany- ing the passenger, and as to importations of merchandise valued at $100, or less. (S. S., 1904.) 30. Colcothar and Venetian Red Sive se^diT'Ate and distinct articles of commerce; colcothar being a dry oxide of ii-on produced by chemical action (but not chemically pure), containing small quantities of lime, sulphuric acid, and sulphate of lime as impurities, while Venetian red is a native or prepared oxide of iron, ground with twenty-five to forty per centum of whiting to make it fit for use as a paint. Colcothar is much heavier and darker in color than Venetian red, and of nearly triple its value in England. (S. S., 1912.) 31. Whale oil not wholly the product of American fisheries is dutiable. (S. S., 2887.) 32. Fish the Product of the Inland Lakes. — The Department has recently had under consideration the question as to what description of fish are the products of the inland lakes lying between the United States and Canada, and of the rivers flowing into them, as distinguished from fish which are the products of the sea-fisheries of Canada, with a view of establishing some practical guide by which collectors of customs may determine under certain circumstances, from the character of the fish themselves, without regard to other proofs, whether they are or are not en- titled to free entry under the Treaty of Washington. Tlie following extract from a communication addressed to the Department by Professor Spen- cer F. Baird, United States Commissioner of Fish and Fisheries, under date of the 10th instant, embodies the desired information : "So far as relates to the fishes of the inland lakes and of the rivers running into them, likely to be imported into the United States, there is but little difficulty, these consisting of brook trout, the salmon trout, the land-locked salmon, the white-fish, the lake herring fa species of white-fish), the muscalunge or large pike, the sturgeon, and the black bass, although the brook trout, the muscalunge. the sturgeon, and the black bass are frequently found elsewhere than within the limits mentioned. " Possibly the simplest rule to apply would be that of excluding from free entry all fish from TREASURY DECISIONS AND REGULATIONS. 93 points west of Montreal, unless they can be shown to have been captured in the St. Lawrence Elver, east of Lake Ontario. .. ** Fish shipped from points east of Montreal, and on th^ Atlantic seaboard, would, in reason- able probability, be entitled to free entry, unless they embrace salmon trout, white-fish, lake herring, or cisco, which are exclusively found in lakes or their inlets, and therefore, unless under very exceptional circumstances, would be necessarily dutiable. " I am unaware whether the provisions of the treaty embrace fresh fish as well as those that are prepared for temporary preservation. If fresh fish come in free, then the subject is very much simplified, as, so far as my knowledge extends, it is only the white-fish and the lake trout that are ever oflered in a salted condition, the other species commanding a much higher price as fresh fish. The fish which are strictly maritime, about which there would never be any ques- tion, are the mackerel, cod, haddock, hake, pollock, cusk, whiting, and ling, as also the sea trout from Newfoundland and Labrador." These views are not absolutely mandatory upon collectors of customs, but are published for their information, with the expectation that they will be applied as far as practicable. (S. S., 2S62.) 33. Miniature Compasses of metal and glass, unset, not exclusively used for personal orna- ments, are not jewelry, but manufactures of glass, dutiable at 40 per cent, ad valorem. (S. S., 2905.) 34. Calf- and Cow-hair goods. — October 26, 1876, the Department ruled : " First, That all manu- factures commercially known as calf-hair goods may now be safely and properly assumed to con- tain some admixture of wool, varying in percentage according to the grade of the article ; and Secondly, That whether they contain wool or not, the Department can no longer consistently re- frain from enforcing the provisions of section 2499 of the Revised Statutes," see ante. Part I, par. 908,) "under which such goods must, by reason of their resemblance, and the uses to which they are applied, be assimilated, for tarifi* purposes, to manufactures, in whole or in part of wool." (S. S., 3011.) 35. Entri/ of Fish from Newfoundland. — " The Treaty of Washington does not prescribe the chan- nel or mode of importation of articles made free under it. Fish from Newfoundland passing through the St. Lawrence River to a United States port are free, without restriction as to such mode of transit." (S. S., 1930.) 36. Granite, Definition of Term. — *' The Department has uniformly sustained the construction, that the term 'granite,' as used in the law defining the duty on building-stone, only applies to unmanufactured or undressed granite." (S. S., 1938.) 37. Manufactures of Wool or Hair. — "The Department holds that all manufactures of wool or hair, the product of goats or other like animals, are necessarily included uuder the terms of Schedule L, Title 33, Act of June 22, 1874, and that the manufactures of hair described in Sched- ule M of the same title and act, as dutiable at 30 per cent, ad valorem, relate wholly to manufac- tures associated with the terms given in that schedule, that is, to hair seating, crinoline cloth, or manufactures of the same material." (S. S., 1940.) 38. Withdrawal of Materials for Ship-building. — " The intent of section 10 of the Act of June 6, 1872, was clearly limited to the aid its terms afforded to ship-building and the employment of American vessels. For this purpose the materials therein named were to be so emjiloyed free of duty, but on ceasing to have such relation the claim to exemption from duty ceases. To secure the continued recognition of this relation, the Department directs the transfer to a vessel's register of the indorsement of release of duty entered on any warehouse bond because of the withdrawal of materials for such vessel's use." (S. S., 1960.) 39. Professional Books of a Journalist. — Books relating to public policy and pending national and general questions are embraced as such and free. But not books of poetry and fiction. (S. S., 1988.) 40. Dutiable Values. — No valuation on the basis of the cost to manufacture an article in any foreign country can be admitted in any case. (S, S., 1999.) 41. Old Sheathing Metal, not shown to have been removed from vessel for necessary repairs, or if such metal is not actually worn out, the conditions fail under which exemption from duty can be admitted. (S. S., 2007.) 42. Embroidered Dresses. — " Manufactures designed for use as clothing, or articles of a finished character, are certainly not included in embroideries, if the material is cither silk or wool, the only open question being, whether they are so included, if of linen. The Department adheres, however, to the distinction long recognized as applicable to embroideries, applying it only to articles in which the embroidery constitutes the leading characteristic, and the embroidery work is the chief element of value." " Linen or silk dresses embroidered for mere ornamentation, and in which the value of the material, apart from the embroidery, is largely in excess of the value of the embroidery, dis- tinctivelv, must continue to be classified as manufactures of linen or silk respectively." (S. S., 2027.) 43. Lumber, Walnut and Pine. — Ordinary black walnut lumber (sawed) is not one''of the dis- tinctive woods known in commerce as a cabinet wood, although used for similar purposes. (S. S., 2044.) Pine lumber (sawed) is dutiable at $2 per one thousand feet. (S. S., 2103.) 44. Undervaluation of Goods, Additional Duty on. — To an inquiry as to the basis upon which additional duty shall be assessed where goods are undervalued in excess of teu per cent., the Department replied as follows: "Section 2909 of the Revised Statutes provides that there shall be * levied and collected on such merchandise 20 per cent, of the duty imposed on the same when fairly invoiced.' This section seems to have been taken verbatim from the Act of August 30, 1842, section 17 (5 Stat., 548), ex- cept that there is a change in the percentage of additional duty to be imposed." " The Act of March 3, 1865, section 7, under which additional duty for undervaluation was 94 TREASURY DECISIONS AND REGULATIONS. assessed prior to the passage of the Revised Statutes, is also found embodied in section 2900 of the latter." " Under the circumstances, the Department will continue to recognize the Act of 1865, repro- duced in section 2900 of the Revised Statutes, as still in force in all respects, without regard to any apparent conflict between its provisions and those of section 2909, which question must be left to the courts to determine." (S. S., 2069.) 45. Canadian Building Stone imported by contractors with the United States for the sale and delivery of the same within the United States is dutiable at $1.50 per ton. (S. S., 2090.) 46. Circular relative to Free Entry of Personal Efects of Tourists and others arriving from Abroad. (S. S., 2119.) Treasury Department, February 23, 1875. Tlie attention of this Department has been called to the impression widely i^revailing, that articles purchased for personal use of tourists, or persons returning to the United States from foreign countries, are exempt from duty if designed solely for personal use, and not intended for sale. The several provisions of law admitting articles free, when accompanying the person, or for personal use, are the following : " Books, professional, of persons arriving in the United States." " Books, houseliold 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, or for sale." *' Personal and household effects, not merchandise, of citizens of the United States dying abroad." " Wearing apparel, in actual use, and other personal effects, not merchandise, professional books, implements, instruments and tools of trade occupation, or employment, of persons arriv- ing in the United States. But this exemption shall not be construed to include machinery or other articles imported for use in a manufacturing establishment, or for sale." It will be seen that, so far as wearing apparel is concerned, only those articles which have been in actual use are exempted from duty, although in many cases this exemption has been applied to all articles of wearing apparel belonging to and contained in the baggage of the owner, whether new or old. New articles of clotliing, which have not been in actual use abroad, and not necessary for the present comfort or convenience of the owner, are cliargeable with duty ; and the fact that they are intended for the future use of the person who brings them, or of another person, and are not for sale, does not exempt them from duty. Tourists and passengers are, therefore, cautioned to observe the proper care, when arriving with articles claimed to be free as personal effects, in making a separate sta.tement of tlieir effects which have been in actual use abroad from those which are new, in order that the custoius offi- cers may readily decide what portions are liable to or exempt from duty. B. H. Bristow, Secretary of the Treasury. 47. Grain imported to be ground is dutiable. (S. S., 2157.) 48. An importation at any time during the day on which an act etnbracing it takes effect is dutiable thereunder. (S. S., 2168.) 49. Materials for the manufacture of regalia for religious societies are dutiable. (S. S., 2180.) 50. Furniture and tackle of vessels wrecked in American waters, free. (S. S., 2188.) 51. Internal transportation of goods valued under $100, and unaccompanied by a certified in- voice, is not allowed. (S. S., 2211.) 52. Eeshipment in bond of goods transported to port of delivery is not allowed. (S. S., 2212.) 5.3. Tobacco-box Shoolcs. — Sycamore lumber cut into lengths, and packed in shooks for tobacco- boxes, should be classified under 1146, in accordance with assimilation rales of 908. (S. S., 2226.) 54. Commission on Cutlery. — The commission to be added to invoices of cutlery is the rate ac- tually paid, when it is 2i per cent, or over; but under 1869 must in no case be less than 2V per cent. Where commissions are omitted from the invoice a penalty of 100 per cent, in addition must be imposed under 876. (S. S., 2233.) 55. Machinery of vessels landed for repairs is not dutiable. (S. S., 2255.) 56. The internal tax to be imposed on reimportations of domestic products under section 2500 of the Revised Statutes is that in force at the date of reimportation. (S. S., 2260.) 57. Machinery of American vessels wrecked in foreign waters and sold is dutiable on reimporta- tion. (S. S., 2282.) 58. Compound manufactures, which can be separated readily, should be separately classified for duty. (S. S., 2300.) 59. Costs of Cartage, Labor, and Storage. — Where from the variety of the contents of several cases of merchandise, and the imperfect designation in the invoice, it becomes necessary to order all, instead of one, for examination, for correct assessment of duty, the expense must be paid by the owner in accordance with 1888. (S. S., 2343.) 60. Embroidered imol polonaise patterns a,rG dnthihle under 1162, as manufactures wholly or partly of wool. (S. S., 2352.) 61. Animals of superior breed, imported for breeding purposes, although too young for such use at tiie time of importation, are free if intended therefor in future. (S. S., 286b.) 62. Breakage. — " The reduction of 5 per cent, allowed," under 2043, " is to be made from the number of cases specified in the invoice, and no duty is to be assessed either on the wine, bottles, or packing included in such reduction. The same result would be reached by assessing duty on the entire invoice, and then deducting 5 per centum from the amount thus ascertained." (S. S., 2280.) TREASURY DECISIONS AND REGULATIONS. 96 63. Plaster statuary for churches is dutiable. (S. S., 2385.) 64. Dutiable value of goods purchased in bond in Canada. — "The Department, after due consid- eration, has concluded to acquiesce in the decision of the United States Circuit Court, and re- verse its former instructions accordingly. The dutiable value of malt imported fr<>ra Canada will, therefore, hereafter be taken at its value in bond in that country, when it shall satisfactorily appear that the article was purchased in bond. The same rule will be held applicable to tea, coffee, wine, etc., exported from England to the United States, which are chargeable with duty on their entry into consumption in that country, but which is not exacted on the exportation thereof from bond, and also to any other importation similarly situated." (S. S., 775.) 65. Entry and Clearance Fees of Small Vessels. — The practice of levying fees for the entry and clearance of boats under 5 tons, trading with Canada, is approved bv the Department. (S. S., 2410.) 66. Wire Gf^'v".—- Stubbs's Birmingham," the standard. (S. S., 2438.) 67. Scotch Gi unite Muauments. — For special directions as to invoicing, see S. S., 2456. 6S. Marking of Damaged Goods.— For rules, see S. S., 2458 and 2565. 69. Weights of Smyrna. — See ante p. 50 of Part IV. 70. A horse sold by a citizen of the United States to,a foreigner, who took him to Canada to train for racing, and then returned and sold him in the United States at a greatly increased price, held not to be entitled to free entry under 1482. (S. S., 2487.) 71. American sheep, owned by United States citizen, taken to Mexico shorn, to be pastured there and returned with wool grown, exempt under 1482. (S. S., 2492.) But contra, as to wool if shorn abroad and imported. (S. S., 2538.) 72. " Base Bullion.^' — So-called ores of silver from Mexico, being mixed metals, the product of ores smelted or refined, in which the base metals greatly preponderate, should be classified ac- cording to the preponderance of weight and quantity. (S. S., 2507.) 73. Excess of Weight. — For regulatiouF orted^as^strapping or.ties for cotton bale?, and returned,'is not exempt from duty under 1482. (S. S., 2525.) 75. American teams, wagons, etc., taken to Canada for temporary employment, with notice of in- tention to return, admitted free under 649 on their return. (S. S., 2528.) Also American powder in damaged conflition. (S. S., 2755.) 76. Wrecks, goods recovered from, are not entitled to free entry under 1807, unless the vessel itself is raised. (S. S., 2979.) 77. Tin cans filled with petroleum are not weighable within the meaning of Section 3024, Revised Statutes, and consequently not subject to the payment of 3 cents per 100 pounds for weighing. The average weight of the two sizes of tin plates used in their manufacture is found to be, for those of 14 by 20, 107 pounds, and for those of 10 by 20, 156 pounds per box, which average may be taken for the basis of computation of the drawback on the cans. (S. S., 2579.) 78. Cotton Thread, Alloivance for Increase in Weight. — Upon investigation it is found that the weight of cotton thread varies from one to one and a half per cent., according to the condition of the at- mosphere, and that no uniform invoice weight can be given of such thread shipped from Europe to this country. To ascertain the true weight on which duties should be levied in case of importation from Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight the amount noted in the invoice, allow not exceeding one per cent, for increase in weight caused by absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the invoice. (S. S. 2590.) 79. Penal duty, under paragraphs 1862 and 1871, ante Part I., for undervaluation, does not apply where the increase of dutiable value is consequent upon an underestimate of the foreign currency in whicli the invoice is made out (S. S., 2593.) For rules as to penal duty for underval- uation of parts of invoices, see S. S., 2722. 80. i?ef7cf/7a.— Costumes and accessories, used by the schools of design and art, are not free as re- galia under 1726. (S. S., 2677.) 81. Machinery is dutiable according to the materials of which it is manufactured, so that if it be entirely composed of iron, wood and brass, mthont any steel whatever, it pays 35 per cent, ad va- lorem ; but if it is an entirety and possesses steel as a component part, no mutter hou- small the pro- portion, it is liable to duty at the rate of 45 per cent, ad valorem, as a manufacture in part of steel. (S. S., 2692. See also S. S., 2361.) 82. Mineral Waters.— The Department having information that artificial mineral waters in bot- tles are often entered free of duty as natural, orders that all invoices of so-called natural waters should be accompanied by certificates from the shippers abroad showing that they are, in fact, natural waters, and specifying the spring or springs which produce the same. (S. S., 2973.) 83. Ale, Beer and Porter Bottles.— For rules as to capacity, see table of " Miscellaneous Weights and Measures," ante, p. 51 of Part IV. 84. Importations through the Mail.— The General Postal Union, concluded at Berne, October 9, 1874, is not construed by the Treasury Department as exempting from customs duty books or articles received in the mails from postal union countries, which, by the laws of the United States, are subject to duty; or as changing in any particular the course of proceedings for the collection of customs duties on such articles, prescribed by Section 52 of the Post Office Regulations, as mod- ified by the order of the Postmaster-General, dated the 9th of July, 1875, and embodied in the printed decision of this Department, No. 2375. Collectors and other officers of the customs are therefore instructed to treat all importations of salable books, and of music and other printed matter imported for sale, as if such importations consisted of ordinary merchandise. (S. S., 2812.) 85. American Grain Bags Returned from Ahroad.—lxi addition to the requirements of the De- partment's circular of February 17, 1875 (Synopsis No. 2110), the following regulations are issued 96 TREASURY DECISIONS AND REGULATIONS. for the purpose of enabling customs officers to ascertain the identity of grain bags claimed to be exempt from payment of duty under the provisions of the Act of February 8, 1875 : On the exportation of grain bags, either filled or empty, the collector shall require the quan- tity, marks and numbers to be stated on the outward manifest of the exporting vessel in such a manner as to enable them to be identified on their return to the United States. On the return of bags claimed to be exempt from duty, which have been exported after these instructions go into effect, the importer shall be required to declare in his entry the name of the exporting vessel, the date of the shipper's outward manifest, and the marks and numbers on the bags offered for entry. The appraiser shall, in every case, report the marks and numbers found on the imported bags to the collector, who will compare the same with the marks and numbers stated in the outward manifest of the exporting vessel, or with a copy thereof obtained from the collector at the port of exportation, and, if such marks and numbers do not agree, free entry of the bags will be refused. If the bags are returned to the port from which they were originally exported, the quantity, marks and numbers shall be indorsed on the outward manifest, and, if they are returned to another port, the collector at the port of exportation will be advised, in order tliat indorsement may be made on the outward manifest at his port. The importer will also be required to declare, under oath, that no drawback or bounty has been allowed on the exportation of the bags for which free entry is claimed, which declaration shall be attached to the entry. These regulations will take effect on the date of their receipt at the several ports. (S. S., 2839, June 5, 1876.) 86. Ships' pumps imported for a vessel built in the United States are not entitled to privilege of free entry under 1813. (S. S., 2954.) 87. Lay figures imported by religious societies are not exempt from duty as regalia. (S. S., 2956.) 88. The importation of brandy, in cases, comprising one or two imitation barrels of glass, of a capacity of one or two gallons each, is prohibited and subjects the same to forfeiture. But contra, if one dozen of the same are contained in each case, or if each of the glass barrels were of a capa- city of fourteen gallons. (S. S., 2952.) 89. Regulations under Reciprocity Treaty with the Hawaiian Islands. — Under the convention for commercial reciprocity between the United States and His Majesty the King of the Hawaiian Islands, concluded on the 30th day of January, 1875, and promulgated by the President of the United States on the 3d day of June, 1875, the Act of Congress approved August 15, 1876, to carry the same into effect, and the proclamation of the President dated September 9, 1876, it is provided, among other things, that the following specified goods, wares and merchandise, of the growth, manufacture or production of the Hawaiian Islands, shall be introduced into the ports of the United States, free of duty, from and after the dateof the President's proclamation declaring that he has evidence that the legislature of the Hawaiian Islands liave passed laws on their part to give full effect to the provisions of said convention, and so long as the same shall remain in force, viz. : " arrowroot ; castor oil ; bananas, nuts, vegetables, dried and undried, preserved and unpre- served ; hides and skins undressed ; rice ; pulu ; seeds, plants, shrubs, or trees ; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands and now known in the markets of San Francisco and Portland as * Sandwich Island sugar ;' syrups of sugar-cane, melado, and molasses ; tallow." I. Such goods, wares or merchandise, of the growth, production or manufacture of the Ha- waiian Islands, will be admitted free, as above provided for; but before allowing such admission, collectors of customs will require importers or consignees to produce proper invoices thereof, with affidavits of the owner or shipper at such islands attached thereto, accompanied by certificates of a consular officer of the United States in one of the following forms, as the case may require : FOEM No. — . Foreign Owner's Oath where goods have been actually purchased. I, A. B., do solemnly and truly swear, that the goods, wares and merchandise, described in the invoice now produced and hereunto annexed, were actually purchased for my account, or for ac- count of myself and partners, in the said purchase, and that said invoice contains a true and faithful account of the actual cost thereof, and of all charges thereon ; that no discounts, bounties or drawbacks are contained in the said invoice but such as have been actually allowed, and that said goods, wares and merchandise are the growth, product and manufacture of the Hawaiian Islands. (Signed) A. B. Sworn to and subscribed before me, at , the day of , A. D. 18 — ; and I do further certify that I am satisfied that , who subscribes the foregoing oath, is the person he represents himself to be ; that he is a credible person, and that the statements made by him under said oath are true. [l. s.] [Signature of proper Consular Officer.] Form No. — . Foreign Owner'' a Oath in cases where goods have not been actually purchased. I, A. B., do solemnly and truly swear, that the invoice now produced and hereunto annexed contains a true and faithful account of the goods, wares, and merchandise therein described, at their market value, at , at the time the same were (procured or manufactured, as the case TREASURY DECISIONS AND REGULATIONS. 97 may be) and of all charges thereon ; that said invoice contains no discounts, bounties or drawbacks but such as have been actually allowed ; and that said goods, wares and merchandise are the growth product, or manufacture of the Hawaiian Islands. ' (Signed) A. B. Sworn to and subscribed before me, at , the day of 18 — ; and I do further certify that I am satisfied that , who subscribes the foregoing oath, is the person he represents himself to be ; that he is a credible person ; and that the statements made by him Under said oath are true. (Signed) , [l. s.] [Signature of proper Consular Officer.] II. In case there is no consular officer of the United States at or near the port of shipment, the said certificates shall be made by two respectable mercliautsor inhabitants of the place, and the affidavits may be taken before a local magistrate or other officer duly authorized to admin- ister oaths. Collectors will also require importers or consignees of such goods to file at the custom-house, in addition to such evidence, their own affidavits, certifying that, to the best of their knowledge, information and belief, the goods are of the growth, production or manufacture of the Hawaiian Islands ; and may also require the production of such further evidence as they may deem neces- sary to protect the revenue from fraud. III. The exemption from duty herein provided for does not apply to any goods, wares or mer- chandise in bonded warehouse, or imported into the United States prior to September 9, 1876, the date of the President's proclamation, stating that he has received satisfactorj^ evidence that the legislature of the Hawaiian Islands have passed laws on their part to give eliect to the conven- tion aforesaid. IV. Collectors will see to it that all goods, wares and merchandise claimed to be free of duty under such convention are, upon entry, duly examined and appraised with the same care and thoroughness as goods which are liable to duty. V. Collectors are also instructed that the privileges of the said convention and law apply only to goods, wares, and merchandise, the growth, product or manufacture of the Hawaiian Islands, when imported directly from such Islands. {Treasury Circular, of September 11, 1876, S. S., 2962.) 90. Railway tickets imported from Canada are dutiable. (S. S., 2965.) 91. Certain writing-desks, work-boxes, and travelling companions, of wood and leather, and having either small glass ink bottles or mirrors of little value attached, held to be dutiable as manufac- tures of wood and leather. (S. S., 2967.) 92. Entry of Packed Packages.— The Department holds that the Act of May 1, 1876, " to provide for the separate entry of packages contained in one importation, is designed to enable the owner of one or more parcels making part of one or more 'packed packages' to make an entry of his own property without entering more." " That such entry shall contain a declaration of the whole number of parcels contained in all * packed packages ' in which the person making the entry has a parcel." " That such entry need not state the value of any parcel not the property of the importer, con- signee, or owner making such entry, nor of the whole of such ' packed packages,' the first section of the act expressly relating to 'packed packages ' concerning which no invoice or statement of contents or values has been received." " The entry shall state the value of the Avhole number of parcels in all ' packed packages ' con- signed in one vessel, at one time, to one ultimate owner, and if such value be over one hundred dollars, an invoice shall be filed as required by section 9, chap. 39, vol. 18, Acts of 1874." (S. S. 2968.) 93. Exported tin cans, upon which drawback has been allowed, are dutiable on reimportation. (S. S., 2972.) 94. Carriages of immigrants, though old and in use, are not entitled to free admission unless necessary to' the act of "immigration of the owner. (S. S., 2028, 2901.) " The actual and necessary use o"f a horse, carriage and other conveyance, on the part of an im- migrant, both before and after his act of immigration, determines the question of admission free of duty, although at the time of entry into the United States the same may be conveyed in a railroad car, or may be temporarily separated from the person of the owner." (S. S., 1929.) " In a decision of September last, Synopsis, 1929, the Department defines the meaning of the terms 'in actual use for immigration' to mean such use as was necessary in enabling the immi- grant or his family, or his efi'ects, to reach a railroad car in which he would pass the boundary, after which he would again necessarily use the teams and harness for the purpose of travelling to any part of the United States. This seemed a reasonable construction of the law admitting the effects of immigrants free of duty, when they necessarily belong to their immediate use." (S. S., 2056.) 95. Free Entry of Domestic Productions Exported and Returned. Treasury Department, October 4, 1876. In consequence of the frequent applications made to the department for a waiver, in whole or in part, of the requirements of the Regulations of 1874, in regard to the free entry of articles of domestic growth, production or manufacture, when returned to the United States, such applica- tions being in many cases caused by lack of familiarity with such requirements, the following existing regulations are published for the information of all concerned, viz. : 98 TREASURY DECISIONS AND REGULATIONS. Clearance of Vessels to Foreign Ports. " Article 183. Before a clearance can be granted by the collector to a vessel bound to a foreign port or place, the owners, shippers or consignors of tlie cargo on board of such vessel sliall de- liver to the collector manifests of the parts thereof shipped by them respectively, and verify the same by their oath or affirmation. "Such manifests must specify the kinds and quantities of the articles shipped by them respec- tively, the value of the total quantity of each kind of articles, and the destination thereof. " The oath or affirmation must state that the manifest contains a full, just and true account of all articles laden on board of such vessel by the owners, shippers or consignors respectively, and of tlie foreign place or country in wliich the same is truly intended to belauded, and that the values of such articles are truly stated according to their actual cost, or the values which they truly bear at the port and time of exportation." Free Entry of Articles returned. "Article 373. Articles of the growth, production, or manufacture of the United States, duly exported to a foreign country and brought back in the same condition as when exported, and upon which no drawback or bounty has been allowed, are entitled to entry free of duty. " Article 374. If brought back to the port of original exportation, the fact of regular clear- ance for its foreign destination must be shown to the satisfaction of the collector and naval offi- cer by the records of the customs, and by the oath or affirmation of the person or persons having knowledge of the facts, which oath or affirmation will be in the following form : Form 92. Oath of Growth or Production. I, , do solemnly, sincerely, and trulj^ swear [or affirm], that the several articles of merchandise mentioned in the entry hereto annexed are, to the best of my knowledge and belief, truly and bona fide of the growth, production [or manufacture] of the United States, and that they were truly exported and imported as therein expressed, and that no drawback, bounty, or allowance has been paid or admitted thereon, or in any part thereof. Port of . Sworn to this day of , 18 — . , Collector. "Article 375. But when the reimportation is made into a port other than that of original exportation from the United States, the law requires, in addition to the foregoing oath, the pro- duction of a certificate, showing the exportation thereof, from the collector and naval officer, if any, of the port where the exportation was made. " Article 376. If the foregoing certificate cannot at once be procured, and the proof other- wise required to be made, free entry will be permitted on bond being given .... with sureties to the satisfaction of the collector of the district of reimportation, in a sum equal to what the duties on the mei-chaudise would be if it were not of the production, growth, or manufacture of the United States. "Article 377. To guard against fraud on the revenue and insure identity, the collector shall require, in addition to proof of clearance, the producton of a statement, certified by the proper officer of the customs, at the foreijjn port from which the reimportation was made, of the fact that such merchandise was imported into that country from the United States in the condi- tion in which it is returned : the certificate of such foreign customs officer being authenticated by the consul of the United States. " In cases where there is no such officer at the foreign port of exportation, a certificate of the foreign recipient of the goods, or of his representative, having knowledge of the facts, duly authenticated by the consul of the United States, may be admitted in lieu thereof; but if it be impracticable to produce either of the certificates referred to in this article at the time of making entry, entry may be admitted on bond being given for the production thereof. "Article 378. In default of observance of the foregoing requirements, merchandise purport- ing to be privileged, as aforesaid, will be considered and treated as foreign, and, if dutiable, sub- jected to payment of duties." Collectors of customs are requested to direct, so far as practicable, the attention of parties con- cerned to the regulations above set forth. Chas. F. Conant, Collectors of Customs and others. Acting Secretary. (S. S., 2990.) 96. Unsealed packages of music iy foreign mail may be seized by a customs officer at the United States exchange office of receipt, or elsewhere, under the following regulation of the Post-office Department: "The provisions of amended Eegulations No. 82, issued by the Post-office Department on the 9th of July, 1875, require that sealed letters or packages which are suspected to contain dutiable articles must not be unreasonably delayed at the exchange office of receipt, but forwarded to the office of destination, stamped with the words 'suspected liable to customs duty;' but with re- spect to wnsmie^i packages which are positively hiovm to inclose dutiable articles, the regulation provides that ' when an unsealed package is found on examination to contain an article or arti- TREASURY DECISIONS AXD REGULATIOXS. 99 cles liable to customs duty, it should be delivered to the proper officer of the customs, and tbo postmaster should inform the person to whom it is addressed of its arrival in the mails, and its delivery to the customs officers.' " (S. S., 3001.) 97. Coral, beads and bead necklaces of, are dutiable as beads under 396. (S. S., 3003.) 98. The sample labels, supplied by the Department for the filing of samples of important mer- chandise, may have noted thereon the number of the pertiiunr invoice, the invoice designation or description of the merchandise, and any other particuhus which the appraisers may deem of use. (S. S., 2991.) 99. Goat-skhi iZMfifs.— Goat-skins cut in such forms that when attached they would constitute a rug, and the pieces forming each separate rug rolled by themselves, held to be dutiable as " rugs," at 45 per cent, ad valorem. (S. S., 2825, 3063.) 100. Books printed on American paper in foreign countries, dutiable same as if the paper were of foreign mf. (S. S., 3065.) 101. Cording and Sealing.— Art. 640 of Eegulations of 1874 revived ; and Circular 118 of Sep- tember 15, 1876, revoked. (S. S., 3092.) 102. Packing of Cigars. — 5000 cigars contained in 55 boxes, merely tied together by strong twine, and in such manner that any one box in the "package " could be taken out witliout cutting or untying the cord, were held not to constitute a " package " within the meaning of Sec. 2804, Eev. Stat. (par. 1838), and not entitled to entry. (S. S., 3141.) 103. I'in cans, manufactured in the United States, of foreign material, exported with draw- back, filled with domestic salmon, and returned in same condition, are dutiable, not under 2051, but under 1067, at 35 per cent, ad valorem; the contents being free under 1482, and not as fish eo nomine. (S. S., 3221.) 104. Australian Wool. — " Although used for combing purposes, and known as cross-breed combing wool, yet, not being of full English blood, as required under the provisions of Class 2, and con- taining a large portion of Merino, say perhaps one-half, it brings its classification in under the last clause of Class No. 1, which reads, ' and also including all wools not hereinafter described or designated in classes two and three.' " (S. S., 3304.) 105. Correction of Errors. — Protest and appeal are in no case required in advance of liquidation, and errors may be corrected at any time prior thereto, without protest and appeal, and excessive duties refunded. (S. S., 3308.) 106. Machinery, Iron and Steel. — Where the several parts are readily separable for classifica- tion, they are to be separately valued for duty as mfs, respectively of iron or steel. (S. S., 3319.) 107. Saddles, Old and in Use. — Not free as either " household" or '* personal efiects," under 1514 or 1793. (S. S., 3321.) 108. Additional Duty. — "In estimating undervaluation, only those difierent items should be in- cluded in the calculation which relate to articles of the same general character, description, and material, and the uses and purposes of which are substantially the same." In an invoice of cotton edgings and linen edgings the former were advanced over 10 per cent., but the advance was not equal to 10 per cent, upon both. Held, that as the materials are difierent, the addi- tional duty attaches. (S. S., 3346.) But penal duty does not attach in cases where, after entry and appraisement, an undervaluation of over 10 per cent, is discovered, excepting on actual re-examination and re-appraisement. (S, S., 3299.) 109. Separate Classification. — Portions of chandeliers of brass and glass, separately packed and invoiced, held to be entitled to separate classification. (S. S., 3347.) 110. The following, although not a "Treasury decision," is inserted for convenient reference: In the case of Morius vs. Arthur, (5th Otto, p. 147,) Mr. Justice Hunt said; "We find in ex- amining the statutes imposing duties on foreign importations, that generally the highest duty is imposed on the most expensive articles of the same class, and that articles of luxury are taxed higher than those of necessity. In regard to the particular article of japanned leather, strictly an article of luxury, used by the rich only, we find that Congress has usually imposed upon it a higher duty than it has imposed on ordinary leather, an article of strict necessity for the pur- poses of clothing, and of almost equal necessity in the mechanic arts." 111. A Silver Statue, on marble block, and not the work of a sculptor or artist, dutiable as a manufacture of silver under 1065. (S. S., 1876.) 1 APPENDIX. c/^ THE ORGANIC LAWS '1-)1^ OF THE f %* f UNITED STATES OF AMERICA./iH*^ THE DECLARATION OF INDEPENDENCE— 1776. In Congress, July 4th, 1776. The unanimous Declaration of the Thirteen United States of America. When, in the course of hura^n events, it becomes necessary for one people to dissolve the political bands whieb have connected them with another, and to assume, among the powers of the earth, the separate and equal station to which the laws of nature and of nature's God entitle them, a decent respect to the opinions of mankind req uires that they should declare the causes which impel them to the separation. i We hold these truths to be self-evident— that all men are created equal ; that they are endowed by their Creator with certain unalienable rights ; that among these are life, liberty, and the pursuit of happiness. That, to secure these rights, governments are instituted among men, deriving their just powers from the consent of the governed ; that, whenever any form of government becomes destructive of these ends, it is the right of the people to alter or to abolish it, and to institute a new government, laying its foundation on such principles, and organizing its powers in such form, as to them shall seem most bkely to effect their safety and happiness. Prudence, indeed, will dictate that governments long established should not be changed for light and transient causes ; and, accordingl}^, all experience hath shown that mankind are more disposed to suffer, while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed. But when a long train of abuses and usurpations, pursuing invariably the same object, evinces a design to reduce them under absolute despotism, it is their right, it is their duty, to throw off such government, and to provide new guards for their future securit3\ Such has been the patient sufferance of these colonies, and such is now the necessity which constrains them to alter their former systems of government. The his- tory of the present king of Great Britain is a history of repeated injuries and usurpations, all having in direct object the establishment of an absolute tyranny over these states. To prove this, let facts be submitted to a candid world. He has refused his assent to laws the most wholesome and necessary for the public good. He has forbidden his governors to pass laws of immediate and pressing im- portance, unless suspended in their operation till his assent should be obtained ; and, when so suspended, he has utterly neglected to attend to them. He has refused to pass other laws for the accommodation of large districts of people, unless those people would relinquish the right of representation in the legislature — a right inestimable to them, and formidable to tyrants onl3\ He has called together legislative bodies at places unusual, uncomfortable, 1 ( 101 ) 102 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. and distant from the depository of their public records, for the sole purpose of fatiguing them into compliance with his measures. He has dissolved representative houses repeatedly, for opposing, with manly firmness, his invasions on the rights of the people. He has refused, for a long time after such dissolutions, to cause others to be elected, whereby the legislative powers, incapable of annihilation, have returned to the people at large for their exercise ; the state remaining, in the mean time, exposed to all the dangers of invasion from without, and convulsions within. He has endeavored to prevent the population of these states ; for that purpose obstructing the laws for naturalization of foreigners; refusing to pass others to encourage their migration hither, and raising the conditions of new appro- priations of lands. He has obstructed the administration of justice, b}'^ refusing his assent to laws for establishing judiciary powers. He has made judges dependent on his will alone for the tenure of their offices, and the amount and payment of their salaries. He has erected a multitude of new offices, and sent hither swarms of officers to harass our people and eat out tlieir substance. He has kept among us, in times of peace, standing armies, without the con- sent of our legislature. He has effected to render the military independent of, and superior to, the civil power. He has combined with others to subject us to a jurisdiction foreign to our constitution, and unacknowledged by our laws ; giving his assent to their acts of pretended legislation : For quartering large bodies of armed troops among us; For protecting them, b}' a mock trial, from punishment for any murders which they should commit on the inhabitants of these states; For cutting off our trade with all parts of the world ; For imposing taxes on us without our consent ; For depriving us, in many cases, of the benefits of trial by jury ; For transporting us beyond seas, to be tried for pretended offences ; For abolishing the free s^-stem of English laws in a neighboring province, establishing therein an arbitrary government, and enlarging its boundaries, so as to render it at once an example and fit instrument for introducing the same absolute rule into these colonies ; For taking away our charters, abolishing our most valuable laws, and alter- ing, fundamentally, the forms of our government ; For suspending our own legislature, and declaring themselves invested with power to legislate for us in all cases whatsoever. He has abdicated government here, by declaring us out of his protection, and waging war against us. He has plundered our seas, ravaged our coasts, burnt our towns, and de- stroyed the lives of our people. He is at this time transporting large armies of foreign mercenaries, to com- plete the works of death, desolation, and tyranny, already begun, with circum- stances of cruelty and perfidy scarceh'' paralleled in the most barbarous ages, and totally unworthy the head of a civilized nation. He has constrained our fellow-citizens, taken captive on the high seas, to bear arms against their country, to become the executioners of their friends and brethren, or to fall themselves by their hands. He has excited domestic insurrections amongst us, aud has endeavored to bring on the inhabitants of our frontiers the merciless Indian savages, whose known rule of warfare is an undistinguished destruction of all ages, sexes, and conditions. In everj^ stage of these oppressions we have petitioned for redress in the most humble terms : our repeated petitions have been answered only by re- THE DECLARATION OF INDEPENDENCE— 1776. 103 peated injur}'. A prince whose character is thus marked by every act which may define a tyrant, is unfit to be the ruler of a free people. Nor have we been wanting in attention to our British brethren. We have warned them, from time to time, of attempts by their legislature to ex- tend an unwarrantable jurisdiction over us. We have reminded tliera of the circumstances of our emigration and settlement here. We have appealed to their native justice and magnanimity, and we have conjured them, by the ties of our common kindred, to disavow these usurpations, which would inevitably interrupt our connections and correspondence. They, too, have been deaf to the voice of justice and consanguinity. We must, therefore, acquiesce in tlie necessit}' which denounces our separation, and hold them, as we hold the rest of mankind, enemies in war, in peace, friends. We, ther(^fore, the representatives of the United States of America, in General Congress assembled, appealing to the Supreme Judge of the world for the rectitude of our intentions, do, in the name and by authority of the good people of these Colonies, solemnly publish and declare that these United Colonies are, and of right ought to be, free and independent states ; that they are absolved from all allegiance to the British crown, and that all political con- nection between them and the state of Great Britain is, and ought to be, totally dissolved, and that, as free and independent states, they have full power to levy war, conclude peace, contract alliances, establish commerce, and to do all other acts and things which independent states may of right do. And for the support of this Declaration, with a firm reliance on the protection of Divine Providence, we mutually pledge to each other our lives, our fortunes, and our sacred honor. JOHN HANCOCK. New Hampshire. Matthew Thornton. JosiAH Bartlett, William Whipple, Samuel Adams, John Adams, Stephen Hopkins, Roger Sherman, Samuel Huntington, William Floyd, Philip Livingston, Richard Stockton, John Witherspoon, Francis Hopkinson, Robert Morris, Benjamin Rush, Benjamin Franklin, John Morton, George Clymer, C^SAR Rodney, G;^eorge Read, Massachusetts Bay. Robert Treat Paine, Elbridge Gerry. Mhode Island. William Ellery. Connecticut. William Williams, Oliver Wolcott. New York. Francis Lewis, Lewis Morris. New Jersey. John Hart, Abraham Clark. Pennsylvania. James Smith, George Taylor, James W^ilson, George Ross. Delaware. Thomas M'Kean. 104 ORGANIC LAWS OF THE UNITED STATES OF AMERICA. Maryland. Samuel Chase, Thomas Stone, William Paca, Charles Carroll, of Carrollton. Virginia, George Wythe, Thomas Nelson, Jr., Richard Henry Lee, Francis Lightfoot Lee, Thomas Jefferson, Carter Braxton. Benjamin Harrison, North Carolina. William Hooper, John Penn. Joseph Hewes, South Carolhia. * Edward Rutledge, Thomas Lynch, Jr., Thomas Heyward, Jr., Arthur Middleton. Georgia. Button Gwinnett, George Walton. Lyman Hall, ARTICLES OF CONFEDERATION— 1777. To all to whom these Presents shall come, we the undersigned delegates of the States affixed to our Names send greeting. Whereas the Delegates of the United States of America in Congress assem- bled did on the fifteenth day of November in the Year of our Lord One Thou- sand Seven Hundred and Seventy-Seven, and in the Second Year of the Inde- pendence of America, agree to certain articles of Confederation and perpetual Union between the States of New Hampshire, Massachusetts Bay, Rhode Island and Providence Plantations, Connecticut, New York, New Jersey, Pennsylva- nia, Delaware, Maryland, Virginia, North Carolina, South Carolina, and Georgia, in the words following, viz. " Articles of Confederation and perpetual union between the States of New Hampshire, Massachusetts Bay, Rhode Island and Providence Plantations, Connecticut, New York, New Jersey, Pennsylvania, Delaware, Maryland, Virginia, North Caro- lina, South Carolina, and Georgia. Article I. The style of this confederacy shall be '* The United States of America." Art. II. Each State retains its sovereignt3% freedom, and independence, and every power, jurisdiction, and right which is not by this confederation ex- pressly delegated to the United States in Congress assembled. Art. III. The said States hereby severally enter into a firm leas:ue of friend- ship with each other, for their common defence, the security of their liberties, and their mutual and general welfare, binding themselves to assist each other against all force offered to, or attacks made upon them, or any of them, on ac- count of religion;, sovereignt}', trade, or any other pretence whatever. Art. IY. The better to secure and perpetuate mutual friendship and inter- course among tliQ people of the different States in this Union, the free inhabi- tants of each of these States, paupers, vagabonds, and fugitives from justice excepted, shall be entitled to all privileges and immunities o-f free citizens Ih ARTICLES OF CONFEDERATION— 1777. 105 the several States ; and the people of each State shall have free ingress and regress to and from any other State, and sliall enjoy therein all the privileges of trade and commerce, subject to the same duties, impositions and restrictions as the inhabitants thereof respectively, provided tiiat such restrictions shall not extend so far as to prevent the removal of property imported into any State, to any other State of which the owner is an inliabitant; provided also that no imposition, duties, or restriction shall be laid by any State, on the property of the United States, or either of them. If any person guilty of, or charged witii, treason, felony, or other high mis- demeanor, in an^^ State, shall flee from justice, and be found in any of the United States, he shall, upon demand of the governor or executive power of the State from which he fled, be delivered up and removed to the State hav- ing jurisdiction of his offence. Full faith and credit shall be given in each of these States to the records, acts, and judicial proceedings of the courts and magistrates of every other State. Art. Y. For the more convenient management of the general interests of the United States, delegates shall be annually appointed in such manner as the legislature of each State shall direct, to meet in Congress on the first Monday in November, in every year, with a power reserved to each State to recall its delegates, or any of them, at any time within the year, and to send others in their stead, for the remainder of the year. No State shall be represented in Congress by less than two, nor by more than seven members; and no person shall be capable of being a delegate for more than three years in any term of six years; nor sliall any person, being a delegate, be capable of holding any oflfice under the United States, for which he or another for his benefit, receives any salary, fees, or emolument of any kind. Each State shall maintain its own delegates in a meeting of the States, and while they {i 1869 Nov. 1 1870 March 4 1873 Oct. 19 1875 March 12 1877 March 5 1881 April 6 1882 POSTMASTERS-GENERAL. Term. No. 1 1 2 2 3 3 4 4 5 6 7 5 8 9 6 10 11 7 12 8 13 9 14 10 14a' 11 Name. Samuel Osgood Timothy Pickering.. Timothy Pickering.. Joseph Habersham.. Joseph Habersham., Joseph Habersham.. Gideon Granger , Gideon Granger Gideon Grander Return J. Meigs, Jr.. Return J. Meigs, Jr. Return J. Meigs, Jr.. John McLean John McLean William T. Barry.... William T. Barry Amos Kendall Amos Kendall John M. Niles Francis Granger Francis Granger Charles A. Wickliffe Appointed. Sept. Aug. March Feb. March March Nov. March March March March March June March March March May March May March April Sept. 26, 1789 12, 1791 4, 1793 25, 1795 4, 1797 4, 1801 28, 1801 4, 1805 4, 1809 17, 1814 4, 1817 5, 1821 26, 1523 4, 1825 9, 1829 4, 1833 1, 1835 4, 1837 25, 1840 6, 1841 6,1841 13, 1841 Term. No. 15 12 16 13 16a 14 15 17 16 18 17 18 19 19 20 21 20 20a 22 21 23 22 24 25 23 26 27 24 28 24a 29 Name, Cave Johnson Jacob Collamer Nathan K. Hall Samuel D. Hubbard James Campbell Aaron V. Brown Joseph Holt Horatio King Montgomery Blair William Dennison William Dennison William Dennison Alexander W. Randall John A. J. Creswell John A. J. Creswell Marshall Jewell James N. Tyner David McK. Key Horace Maynara Thomas L.James Timothy O. Howe Appointed. March 6, March 8, July 23, Aug. 31, March 5, March 6, March 14, Feb. 12, March 5, Sept. 24, March 4, April 15, July 25, March 5, March 4, Aug. 24, July 12, March 12, June 2, March 5, Dec. 20, 1845 1849 1850 1852 1853 1857 1859 1861 1861 1864 1865 1865 1866 1869 1873 1874 1876 1877 1880 1881 1881 ATTORNEYS-GENERAL. Term. 6 7 8 9 10 11 12 13 14 14a No. Name. Edmimd Randolph. Edmund Randolph. William Bradford.... Charles Lee Charles Lee Theophilus Parsons Levi Lincoln , Robert Smith John Breckinridge.., Caesar A. Rodney Caesar A. Rodney Wi41iam Pinkney William Pinkney Richard Rush Richard Rush William Wirt William Wirt William Wirt , John M. Berrien Roger B. Taney Roger B. Taney Benjamin F. Butler, Benjamin F. Butler. Felix Grundy Henry D. Gilnin John J. Crittenden.. John J. Crittenden.. Appointed. Sept. March Jan. Dec. March Feb. March March Aug. Jan. March Dec. March Feb. March Nov. March March March July March Nov. March July Jan. March April 1789 1793 1794 1795 1797 1801 1801 1805 1805 1807 1809 1811 1813 1814 1817 1817 1821 1825 1829 1831 1833 1833 1837 1838 1840 1841 1841 Term. No. 18 19 15 20 21 22 16 23 16a 17 24 18 25 26 19 27 28 20 20a 29 30 21 31 32 33 22 34 35 23 36 24 37 24a 38 Name. Hugh S. Legare John Nelson John Y. Mason Nathan Clifford Isaac Toucey Reverdy Johnson .lohn J. Crittenden Caleb Gushing Jeremiah S. Black Edwin M. Stanton Edward Bates Titian J. Coffey,ad int.. James Speed James Speed.. James Speed Henry Stanbery William M. Evarts E. Rockwood Hoar Amos T. Ackerman George H. Williams George H. Williams Edwards Pierrepont.... AlphonsoTaft Charles Devens.... Wayne McVeagh Benjamin H. Brewster Appointed. Sept, 13, 1841 July 1, 1843 March 6, 1845 Oct. 17, 1846 June 21, 1848 March 8, 1849 July 22, 1850 March 7, 1853 March 6, 1857 Dec. 20, 1860 March 5, 1861 June 22, 1863 Dec. 2, 1864 March 4,1865 April 15, 1865 July 23, 1866 Julv 15, 1868 March 5,1869 June 23, 1870 Dec. 14, 1871 March 4, 1873 April 26. 1875 May 22, 1876 March 12, 1877 March 5, 1881 Dec. 19, 1881 JUSTICES SUPREME COURT OF THE UNITED STATES. 129 SUPREME COURT OF THE UNITED STATES. Chief Justices John Jay t- John Rutledgel-.. Oliver Ellsworthf. John Maxshall. 5 (Roger B. Taney. Salmon P. Chase. Morrison R. "Waite Associate Justices. 37 John Rutledget William Gushing James Wilson John Blairt Robert H. Harrisonf. James Iredell Thomas Johnson t—- William Patterson.... Samuel Chase. Bushrod Washington. Alfred Moore f William Johnson ... Brockholst Livingston Thomas Todd Joseph Story Gabriel Duval + Smith Thompson ... Robert Trimble John McLean Heni-y Baldwin James M. Wayneg... Philip P. Barbour John Catron John McKinley....:.... Peter V. Daniel Samuel Nelson! Levi Woodbury Robert C.Grierf Benjamin R. Curtisf. John A. Campbell i... Nathan Clifford Noah H. Swayne Samuel F. Miller David Davis t Stephen J. Field William Strong f... Joseph P. Bradley. Ward Hunt John M. Harlan William B. Woods... Stanley Matthews... Horace Gray Samuel Blatchford. 16 State Whence Appointed. Term of Service. New York South Carolina. Massachusetts . . Pennsylvania.... Virginia Maryland North Carolina- Maryland New Jersey South Carolina.. Maryland Connecticut Virginia North Carolina.. Virginia South Carolina.. New York Kentucky Massachusetts... Maryland :. New York Kentucky Ohio Pennsylvania.... Georgia Maryland Virginia Tennessee Alabama Virginia New York New Hampshire Pennsylvania Massachusetts... Alabama Maine Ohio Iowa Illinois California Ohio Pennsylvania... New Jersey New York Ohio Kentucky Georgia Ohio Massachusetts!.. New York 1789-1795 1789-1791 1789-1810 1789-1798 1789-1796 1789-1790 1790-1799 1791-1793 1793-1806 1795-1795 1796-1811 1796-1801 1798-1829 1799-1804 1801-1835 1804-1834 1806-1823 1807-1826 1811-1^5 1811-1836 1823-1845 1826-1828 1829-1861 1830-1846 1835-1867 1836-1864 1836-1841 1837-1865 1837-1852 1841-1860 1845-1872 1845-1851 1846-1869 1851-1857 1853-1861 1858-1881 1861-1881 1862- 1862-1877 1863- 1864-1873 1870-1880 1870-.. 1872-1882 1874-.., 1877-.., 1880-.. 1881-.. 1881-.. 1882-.. 1745 1739 1733 1742 1732 1745 1751 1732 1745 1739 1741 1745 1762 1755 1755 1771 1757 1765 1779 1752 1767 1777 1785 1779 1790 1777 1783 1778 1780 1785 1792 1789 1794 1809 1811 1803 1805 1816 1815 1816 1808 1808 1813 1811 1816 1833 1826 1824 1828 1820 1829 1800 1810 1798 1800 1790 1799 1819 1806 1800 1811 1807 1829 1810 1836 1834 1823 1826 1845 1844 1845 1828 1861 1846 1867 1864 1841 1865 1852 1860 1873 1851 1870 1874 1881 1873 * The figures before the names of the Associate Justices indicate the order of their appointment. The numbers following refer to the same numbers in the first column, and show the vacancy filled by eaoh appointment, t Resigned. J Presided one term of the Court ; appointment not confirmed by the Senate. I The Supreme Court, at its first session in 1790, consisted of a Chief Justice and five Associates, The number of Associate Justices was increased to six in 1807 by the appointment of Thomas Todd ; increased to eight in 1837 by the appointments of John Catron and John McKinley ; increased to nine in 1863 by the appointment of Stephen J. Field; decreased to eight on the death of John Catron in 1865; decreased to seven on the death of James M. Wayne in 1867 ; and again increased to eight in 1870. 9 YD OpOCO M31J>445 W 4g THE UNIVERSITY OF CALIFORNIA LIBRARY