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THE TARIFFS OF 1890 AND 1894

on

IMPORTS INTO THE UNITED STATES,

CUSTOMS ADMINISTRATIVE ACT OF JUNE 10, 1890.

INDEXED.

_ WASHINGTON:
GOVERNMENT PRINTING OFFICE,
1894.
— BF2063

6654
1474
 

 

 

THE TARIFF

IMPORTS INTO THE UNITED STATES

AND THE

FREE LIST,

AS

CONTAINED IN ACT OF OCTOBER 1, 1890.

 
SCHEDULES.

 

  
 
 

Page.
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M. PuLpP, PaPERS, AND BOOKS 42
N, SUNDRIES 43

INTERNAL REVENUE .-
AN ACT to reduce the revenue and equalize duties on imports, and for other
purposes, approved October 1, 1890.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That on and after
the sixth day of October, eighteen hundred and ninety, unless other-
wise specially provided for in this act, there shall be levied, col-
lected, and paid upon all articles imported from foreign countries,
and mentioned in the schedules herein contained, the rates of dut;
ae are, by the schedules and paragraphs, respectively prescribed,
namely :

ScHEDULE A.—CHEMICALS, OILS AND PAINTS.
AcIDs.—

1. Acetic or pyroligneous acid, not exceeding the specific gravity
of one and forty-seven one-thousandths, one and one-half
cents per pound; exceeding the specific gravity of one and
forty-seven one thousandths, four cents per pound.

Boracic acid, five cents per pound.

Chromic acid, six cents per pound.

Citric acid, ten cents per pound.

Sulphuric acid or oil of vitriol, not otherwise specially provided
for, one-fourth of one cent per pound.

Tannic acid or tannin, seventy-five cents per pound.

Tartaric acid, ten cents per pound.

8. Alcoholic perfumery, including cologne-water and other toilet
waters, two dollars per gallon and fifty per centum ad valorem;
alcoholic compounds not specially provinled for in this act, two dol-
lars per gallon and twenty-five per centum ad valorem.

9. Alumina, alum, alum cake, patent alum, sulphate of alumina,
and aluminous cake, and alum in crystals or ground, six-tenths of
one cent per pound.

10. AmMmonia.—Carbonate of, one and three-fourths cents per
pound; muriate of, or sal-ammoniac, three-fourths of one cent per
pound ; sulphate of, one-half of one cent per pound.

11. Blacking of all kinds, twenty-five per centum ad valorem.

12. Blue vitriol, or sulphate of copper, two cents per pound.

13. Bone-char, suitable for use in decolorizing sugars, twenty-five
per centum ad valorem.

14. Borax, crude, or borate of soda, or borate of lime, three cents
per pound ; refined borax, five cents per pound.

15. Camphor, refined, four cents per pound.

16. Chalk, prepared, precipitated, French, and red, one cent per
pound; all other chalk preparations not specially provided for in
this act, twenty per centum ad valorem.

17. Chloroform, twenty-five cents per pound.

CoaL-TAR PREPARATIONS.—

18, All coal-tar colors or dyes, by whatever name known, and not
specially provided for in this act, thirty-five per centum ad
valorem.

19, All preparations of coal-tar, not colors or dyes, not specially
provided for in this act, twenty per centum ad valorem.

7

TES Sue cols)
8

20. Cobalt, oxide of, thirty cents per pound.

21. Collodion and all compounds of pyroxyline, by whatever name
known, fifty cents per pound; rolled or in sheets, but not made u
into articles, sixty cents per pound; if in finished or partly-finishe
articles, sixty cents per pound and twenty-five per centum ad
valorem. :

22. Coloring for brandy, wine, beer, or other liquors, fifty per cen-
tum ad valorem.

23. qoepen or sulphate of iron, three-tenths of one cent per
pound.

24. Drugs, such as barks, beans, berries, balsams, buds, bulbs, and
bulbous roots, and excrescences, such as nut-galls, fruits, flowers, dried
fibers grains, gums, and gum resins, herbs, leaves, lichens, mosses,
nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden
seeds), and seeds of morbid growth, weeds, woods used expressly for
dyeing, and dried insects, any of the foregoing which are not edible,
but which have been advanced in value or condition by refining or
grinding, or by other process of manufacture, and not specially pro-
vided for in this act, ten per centum ad valorem.

25. Ethers sulphuric, forty cents per pound; spirits of nitrous
ether, twenty-five cents per pound; fruit ethers, oils, or essences,
two dollars and fifty cents per pound; ethers of all kinds not spe-
cially provided for in this act, one dollar per pound.

26. Extracts and decoctions of logwood and other dye-woods, ex-
tract of sumac, and extracts of barks, such as are commonly used
for d oo or tanning, not specially provided for in this act, seven-
eighths of one cent per pound ; extracts of hemlock bark one-half of
one cent pe pound. ;

27. Gelatine, glue, and isinglass or: fish-glue, valued at not above
seven cents per pound, one and one-half gents per pound ; valued at
above seven cents per pound and not above thirty cents per pound,
twenty-five per centum ad valorem ; valued at above thirty cents per
pound, thirty per centum ad valorem.

28. Glycerine, crude, not purified, one and three-fourths cents per
pound. Refined, four and one-half cents per pound.

29. Indigo, extracts, or pastes of, three-fourths of one cent per
pound; carmined, ten cents per pound.

30. Ink and ink-powders, printers’ ink, and all other ink not
specially provided for in this act, thirty per centum ad valorem.

31. Iodine, resublimed, thirty cents per pound.

32. Iodoform, one dollar and fifty cents per pound.

33. Licorice, extracts of, in paste, rolls, or other forms, five and
one-half cents per pound.

34, acne carbonate of, medicinal, four cents per pound ; cal-
cined, eight cents per pound; sulphate of, or Epsom salts, three-
tenths of one cent per pound. is

35. Morphia, or morphine, and all salts thereof, fifty cents per
ounce.

OILs.—

36. Alizarine assistant, or soluble oil, or oleate of soda, or Turke
red oil, containing fifty per centum or more of castor oil,
eighty cents pr gallon; containing less than fifty per contum
of castor oil, forty cents per gallon; all other, thirty per
centum ad valorem. ws

37. Castor oil, eighty cents per gallon.

88. Cod-liver oil, fifteen cents per gallon.
9

39. Cotton-seed oil, ten cents per gallon of seven and one-half
pounds weight.

40. Croton oil, thirty cents per pound. :

41. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized,
thirt ee cents per pallon of seven and one-halt pounds
weight.

42. Fusel oil, or amylic alcohol, ten per centum ad valorem.

‘43, Hemp-seed oil and rape-seed oil, ten cents per gallon.

44. Olive oil, fit for salad purposes, thirty-five cents per galion.

“45. pee oil, eighty cents per pound.

46. Seal, herring, whale, and other fish oil not specially provided

for in this act, eight cents per gallon.

47, Opium, aqueous extract of, for medicinal uses, and tincture of,
as laudanum, and all other liquid preparations of opium, not spe-
cially provided for in this act, forty per centum ad valorem.

48. Opium containing less than nine per centum of morphia, and
opium prepared for smoking, twelve aolare per pound; but opium
prepared or smoking and other preparations of opium deposited in

onded-warehouse shall not be removed therefrom without payment

of duties, and such duties shall not be refunded.

Paints, COLORS, AND VARNISHES.—

49. Baryta, sulphate of, or barytes, including barytes earth, un-
manufactured, one dollar and twelve cents per ton; manu-
factured, six dollars and seventy-two cents per ton.

50. Blues, such as Berlin, Prussian, Chinese, and all others, con-
taining ferrocyanide of iron, dry or ground in or mixed
with oil, six cents per pound; in pulp or mixed with water
a8 cents per pone on the material contained therein when

ry. ,

51. Blanc-fixe, or satin white, or artificial sulphate of . barytes,
three-fourths of one cent per pound.

52. Black, made from bone, ivory, or vegetable, under whatever
name known, including bone-black and lamp-black, dry or
ground in oil or water, twenty-five per centum ad valorem.

53. Chrome yellow, chrome green, and all other chromium colors

in which lead and bichromate of potash or soda are com-
ponent parts, dry, or ground in or mixed with oil, four and
one-half cents per pound; in pulp or mixed with water,
four and one-half cents per pound on the material contained
therein when dry.

54. Ocher and ochery earths, sienna and sienna earths, umber and
umber earths not specially provided for in this act, dry,
one-fourth of one cent per pound ; ground in oil, one and

one-half cents per pound.

55. Ultramarine blue, four and one-half cents per pound.

56. Varnishes, including so-called Ror size or japan, thirty-five
per centum ad valorem; and on spirit varnishes for the
alcohol contained therein, one dollar and thirty-two cents
per gallon additional.

57. Vermilion red, and colors containing quicksilver, dry or
ground in oil or water, twelve cents per pound.

58. Wash blue, containing ultramarine, three cents per pound.

59. Whiting and Paris white, dry, one-half of one cent per pound;
ground in oil, or putty, one cent per pound.

60. Zinc, oxide of, and white paint containing zinc, but not con-
taining lead; dry, one and one-fourth cents per pound;

. prone in oil, one and three-fourth cents per pound.
10

61. All other paints and colors, whether dry or mixed, or ground
in water or oil, including lakes, crayons, smalts, and frost-
ings, not specially provided for in this act, and artists’ colors
of all kinds, in tubes or otherwise, twenty-five per centum
ad valorem; all paints and colors, mixed or ground with
water or solutions other than oil, and commercially known
as artists’ water color paints, thirty per centum ad valorem.

LEAD PRODUCTS.—

62. Acetate of lead, white, five and one-half cents per pound; ~
brown, three and one-half cents per pound. :

63. Litharge, three cents per pound.

64, Nitrate of lead, three cents per pound.

65. Orange mineral, three and one-half cents per pound.

66. Red lead, three cents per pound.

67. White lead, and white paint containing lead, dry or in pulp,
or ground or mixed with oil, three cents per pound.

68. Phosphorus, twenty cents per pound. :

PoTasH.—

69. Bichromate and chromate of, three cents per pound.

70. seer i hydrate of, refined in sticks or rolls, one cent per
pound. ;

71. Hydriodate, iodide, and iodate of, fifty cents per pound.

72. Nitrate of, or saltpeter, refined, one cent per pound.

73. oe of, red, ten cents per pound ; yellow, five cents per
pound,

PREPARATIONS.—

74, All medicinal preparations, including medicinal proprietary
preparations, of which alcohol is a component part, or in the
prepens ion of which alcohol is used, not specially provided

or in this act, fifty cents per pound. :

75. All medicinal preparations, acta ine medicinal proprietary
preparations, of which alcohol is not a component part, and
not specially provided for in this act, twenty-five per centum
ad, valorem ; calomel and other mercurial medicinal prep-
arations, thirty-five per centum ad_ valorem.

76. Products or preparations known asalkalies, alkaloids, distilled
oils, essential oils, expressed oils, rendered oils, and all
combinations of the foregoing, and all chemical compounds
and salts, not specially provided for in this act, twenty-five
per centum ad valorem.

77. Preparations used as applications to the hair, mouth, teeth, or
skin, such as cosmetics, dentifrices, pastes, pomades, pow-
ders, and tonics, including all known as toilet preparations,
not specially provided for in this act, fifty per centum ad
valorem. :

78. Santonine, and all salts thereof containing eighty per centum
or over of santonine, two dollars and fifty cents per pound.

79. Soap: Castile-soap, one and one-fourth cents per pound; fancy,
perfumed, and all descriptions of toilet-soap, fifteen cents
per pound; all other soaps, not specially,provided for in this
act, twenty per centum ad valorem..

Sopa.—

80. Bicarbonate of.soda or supercarbonate of soda or saleratus,
one cent per pound.

81. Hydrate of, or caustic soda, one cent per pound.

82. Bichromate and chromate of, three cents per pound.
11 /

83. Sal-soda, or soda-crystals, and soda-ash, one fourth of one cent
per pound,
84, Silicate of soda, or other alkaline silicate, one-half of one cent
er pound, ;
85. Sulphate of soda, or salt-cake or niter-cake, one dollar and
twenty-five cents per ton.
86. Sponges, twenty per centum ad valorem.
87. Strychnia, or strychnine, and all salts thereof, forty cents per
ounce.
88. ea refined, eight dollars per ton; sublimed, or flowers
of, ten dollars per ton.
89. Sumac, ground, four-tenths of one cent per pound.
90. Tartar, cream of, and aa tartar, six cents per pound.
91. Tartars and lees crystals, partly refined, four cents per pound.
92. aoe of soda and potassa, or Rochelle salts, three cents per
pound.

SCHEDULE B.—EartTus, EARTHENWARE, AND GLASSWARE.

BRICK AND TILE—

93. Fire-brick, not glazed, enameled, ornamented, or decorated in
any manner, one dollar and twenty-five cents per ton;
glazed, enameled, ornamented, or decorated, forty-five per
centum ad valorem.

94. Tiles and brick, other than fire-brick, not glazed, ornarnented,
painted, enameled, vitrified, or decorated, twenty-five per
centumad valorem; ornamented, glazed, painted, enameled,
vitrified, or decorated, and all encaustic, forty-five per
centum ad valorem.

CEMENT, LIME, AND PLASTER—

95. Roman, Portland, and other hydraulic cement, in barrels,
sacks, or other packages, eight cents per one hundred pounds,
including weight of barrel or package ; in bulk, seven cents
per one hundred pounds; other cement, twenty per centum
ad valorem. :

96. Lime, six cents per one hundred pounds, including weight of
barrel or package.

97. Plaster of Paris, or gypsum, ground, one dollar per ton; cal-
cined, one dollar and seventy-five cents per ton.

CLAYS OR EARTHS—
98. Clays or earths, unwrought or unmanufactured, not specially
~ provided for in this act, one dollar and fifty cents per ton;
wrought or manufactured, not specially provided for in this
act, three dollars per ton; china clay, or kaolin, three dol-
lars per ton.
EARTHENWARE AND CHINA—

99. Common brown earthenware, common stoneware, and cruci-
bles, not ornamented or decorated in any manner, twenty-five

er centum ad valorem.

100. ina, porcelain, parian, bisque, earthen, stone and crockery
ware, including placques, ornaments, toys, charms, vases,
and statuettes, painted, tinted, stained, enameled, printed,
gilded, or otherwise decorated or ornamented in any man-
ner, sixty per centum ad valorem; if plain white, and not
araimentel or decorated in any manner, fifty-five per centum
ad valorem, :
101.

_ 102.

12

All other china, porcelain, parian, bisque, earthen, stone, and

crockery ware, and manufactures of the same, by whatso-
ever designation or name known in the trade, including lava
tips for burners, not specially provided for in this act, if

ornamented or decorated in any manner, sixty per centum

ad valorem; if not ornamented or decorated, fifty-five per
centum ad valorem.
Gas-retorts, three dollars each.

GLASS AND GLASSWARE—

103.

104.

105.

106.

107.

108.

109.

110.
111.

Green, and colored, molded or pressed, and flint, and lime
glass bottles, holding more than one pint, and demijohns,
and carboys (covared or uncovered), and other molded or
pressed green and colored and flint or lime bottle glassware,
not specially provided for in this act, one cent per pound.
Green, and colored, molded or pressed, and flint, and lime
glass bottles, and vials holding not more than one pint and
not less than one-quarter of. a pint, one and one-half cents
per pound; if holding less than one-fourth of a pint, fifty
cents per gross.

All articles enumerated in the preceding paragraph, if filled,
and not otherwise provided for in this act, and the contents
are subject to an ad valorem rate of duty, or to a rate of
duty based upon the value, the value of such bottles, vials,
or other vessels shall be added to the value of the contents

’ for the ascertainment of the dutiable value of the latter ;
but if filled, and not otherwise provided for in this act, and
the contents are not subject to an ad valorem rate of duty,
or to rate of duty based on the value, or are free of duty,
such bottles, vials, or other vessels shall pay, in addition to
the duty, if any, on their contents, the rates of duty pre-
scribed in the preceding paragraph: Provided, That no
article manufactured from glass described in the preceding
paragraph shall pay a less rate of duty than forty per centum
ad valorem.

Flint and lime, pressed or not cut, engraved, painted,
etched, decorated, colored, printed, stained, silvered, or

aude, sixty per centum ad valorem.

All articles of glass, cut, engraved, painted, colored, printed,
stained, decorated, silvered, or plead, not including plate
glass silvered, or looking-glass plates, sixty per centum ad
valorem.

Chemical glassware for use in laboratory, and not otherwise
specially provided for in this act, forty-five per centum ad
valorem.

Thin blown glass, blown with or without a mold, including
glass chimneys and all other manufactures of glass, or of
which glass shall be the component material of chief value,
not specially provided for in this act, sixty per centum ad
valorem.

Heavy blown glass, blown with or without a mold, not cut or
ee finished or unfinished, sixty per centum ad va-
orem.

Porcelain or opal glassware, sixty per centum ad valorem.

All cut, engraved, painted, or otherwise ornamented or deco-
rated glass bottles, decanters, or other vessels of glass shall,
if filled, pay duty in addition to any duty chargeable on
13

the contents, as if not filled, unless otherwise specially.

rovided for in this act.

112. Unpolished cylinder, crown, and common window-gilass, not
exceeding ten by fifteen inches square, one and three-eighths
cents per pound; above that, and not exceeding sixteen by
twenty-four inches square, one and dorencoisilts cents per
pound ; above that, and not exceeding twenty-four by thirty
inches square, two and three-eighths cents per pound ; above
that, and not exceeding twenty-four by thirty-six inches
square, two and seven-eighths cents per pound; all above
that, three and one-eighth cents per pound: Provided, That
unpolished cylinder, crown ant common window glass,
imported in boxes, shall contain fifty square feet, as nearly
as sizes will permit, and the duty shall be computed thereon
according to the actual weight of glass.

113, Cylinder and crown-glass, polished, not exceeding sixteen by
twenty-four inches square, four cents per square foot; above
that, and not exceeding twenty-four by thirty inches square,
six cents per square foot; above that, and not exceeding
twenty-four by sixty inches square, twenty cents per square
foot; above that, forty cents per square foot.

114. Fluted, rolled, or rough plate-glass, not including crown,
cylinder, or common window-glass, not exceeding ten by
fifteen inches square, three-fourths of one cent per square
foot; above that, and not exceeding sixteen by twenty-four
inches square, one cent per square foot; above that, and not
exceeding twenty-four by thirty inches square, one and one-
half cents per square foot; all above that, two cents per
square foot; and all fluted, rolled, or rough plate-glass,
weighing over one hundred pounds per one hundred square
feet, shall pay an additional duty on the excess at the same
rates herein imposed: Provided, That all of the above plate-

lass when ground; smoothed or otherwise obscured shall
e subject to the same rate of duty as cast polished plate-
glass unsilvered.

115. Cast polished plate-glass, finished or unfinished and unsil-
eerea, not exceeding sixteen by twenty-four inches square,
five cents per square foot; above that, and not exceeding
twenty-four by thirty inches square, eight cents per square
foot; above that, and not exceeding twenty-four by sixty
inches square, twenty-five cents per square foot; all above
that, fifty cents per square foot.

116. Cast polished plate-glass, silvered, and looking-glass plates,
not exceeding sixteen by twenty-four inches square, six cents

er 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 y sixty inches square, .
thirty-five cents per square foot; all above that, sixty cents
per square foot.

117. But no looking-glass plates, or plate-glass silvered, when
framed, shall pay a less rate of duty than that imposed upon
similar glass of like description not framed, but shall pay
in addition thereto upon such frames the rate of duty ap-

licable thereto when imported separate.

118, Cast polished plate-glass, silvered or unsilvered, and cylinder,
crown, or common window-glass, when ground, obscured,

t
14

frosted, sanded, enameled, beveled, etched, embossed, en-
graved, stained, colored, or otherwise ornamented or deco-
rated, shall be subject to a duty of ten per centum ad valo-
rem in addition to the rates otherwise dhaeeeaule thereon.

119. Spectacles and eyeglasses, or spectacles and eyeglass-frames,
sixty per centum ad valorem.

120. On lenses costing one dollar and fifty cents per gross pairs, or
less, sixty per centum ad valorem.

121. Spectacle and eyeglass lenses with their edges ground or bev-
eled to fit frames, sixty per centum ad valorem.

122. All stained or painted window-glass and stained or painted -
glass windows, and hand, pocket, or table mirrors not exceeding in
size one hundred and forty-four square inches, with or without’
frames or cases, of whatever material composed, lenses of glass or

ebble, wholly or partly manufactured, and not specially provided
or in this act, and Pasible enamel, forty-five per centum ad valorem.
MARBLE AND STONE, AND MANUFACTURES OF—

123. Marble of all kinds in block, rough or squared, sixty-five cents
per cubic foot.

124, Veined marble, sawed, dressed, or otherwise, including mar-
ble slabs and marble paving-tiles, one dollar and ten cents
per cubic foot (but in measurement no slab shall be com-

uted at less than one inch in thickness).

125. Manufactures of marble not specially provided for in this act,
fifty per centum ad valorem, ‘

StonE— :

126. Burr-stones manufactured or bound up into mill-stones, fif-
teen per centum ad valorem.

127. Freestone, granite, sandstone, limestone, and other building
or monumental stone, except marble, unmanufactured or
undressed, not specially provided for in this act, eleven cents
per cubic foot.

128. Freestone, granite, sandstone, limestone, and other buildin
or monumental stone, except marble, not specially provide
for in this act, hewn, dressed, or polished, forty per centum
ad valorem.

129. Grindstones, finished or unfinished, one dollar and seventy-
five cents per ton.

SLATE—

130. Slates, slate chimney-pieces, mantels, slabs for tables, and all
other manufactures of slate, not specially provided for in
this act, thirty per centum ad valorem.

131. Roofing slates, twenty-five per centum ad valorem.

SCHEDULE C.—METALS AND MANUFACTURES OF.
IRON AND STEEL.

132. Chromate of iron, or chromic ore, fifteen per centum ad valo-
rem.

133. Iron ore, including manganiferous iron ore, also the dross or
residuum from burnt pyrites, seventy-five cents Pe ton. Sulphur»
ore, as pyrites, or sul aheee of iron in its natural state, containing
not more than three and one-half per centum copper, seventy-five#
cents per ton: Provided, That ore containing more than two per
centum of copper shall pay, in addition thereto, one-half of one cent
15

per pound for the copper contained therein: Provided, also, That
sulphur ore as pyrites or sulphuret of iron in its natural state, con-
taining in excess of twenty-five per centum of sulphur, shall be free
of duty, anpepy on the eres contained therein, as above provided :
And provided further, That in levying and collecting the duty on
iron ore no deduction shall be made from the weight of the ore on
account of moisture which may be chemically or physically com-
bined therewith.

134. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese,
ferro-silicon, wrought and cast scrap iron, and scrap steel, three-
tenths of one cent per pound; but nothing shall be deemed scrap
iron or scrap steel except waste or refuse iron or steel fit only to be
remanufactured.

135. Bar-iron, rolled or hammered, comprising flats not less than
. one inch wide, nor less than three-eighths of one inch thick, eight-

atenths of one cent per pound; round iron not less than three-fourths
of one inch in diameter, and square iron not less than three-fourths
of one inch square, nine-tenths of. one cent per pound; flats less
than one inch wide, or less than three-eighths of one inch thick,
round iron less than three-fourths of one inch and not less than
seven-sixteenths of one inch in diameter; and square iron less than
three-fourths of one inch square, one cent per pound.

136. Round iron, in coils or rods, less than seven-sixteenths of one
inch in diameter, and bars or shapes of rolled iron, not specially
‘provided for in this act, one and one-tenth cents per pound: Pro-
vided, That all iron in slabs, blooms, loops, or other forms less
finished than iron in bars, and more advanced than pig-iron, except
castings, shall be rated as iron in bars, and be subject to a duty of
eight-tenths of one cent per pound; and none of the iron above
enumerated in this paragraph shall pay a less rate of duty than
thirty-five per centum ad valorem: Provided further, That all iron
bars, blooms, billets, or sizes or shapes of any kind, in the manu-
facture of which charcoal is used as fuel, shall be subject to a duty
of not less than twenty-two dollars per ton.

137, Beams, girders, joists, angles, channels, car-truck channels,
T 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, whether plain or punched, or fitted
for use, nine-tenths of one cent per pound.

138. Boiler or other plate iron or steel, except saw-plates hereinafter
provided for, not thinner than number ten wire gauge, sheared or
unsheared, and skelp iron or steel sheared or rolled in grooves, valued at
one cent per pound or less, five-tenths of one cent per pound ; valued
above one cent and not above one and four tenths cents per pound,
sixty five hundredths of onecent per pound ; valued above oneand four
tenths cents and not above two cents per pound, eight tenths of one
cent per pound; valued above two cents and_not above three cents
per pound, one and one-tenth cents per pound; valued above three
cents and not above four cents per pound, one and five-tenths cents
per pound; valued above four cents and not above seven cents per
pound, two cents per pound ; valued above seven cents and not above
ten cents per pound, two and eight-tenths cents per pound; valued above
ten cents and not above thirteen cents per pound, three and one-half
cents per pound ; valued above thirteen cents per pound, forty-five
per centum ad valorem : Provided, That all plate iron or steel thinner
than number ten wire gauge shall pay duty as iron or steel sheets,
16

189. Forgings of iron or steel, or forged iron and steel combined,
of whatever shape, or in whatever stage of manufacture, not
specially provided for in this act, two and three-tenths cents per
pound: Provided, That no forgings of iron or steel, or forgings of
iron and steel combined, by whatever process made, shall pay a less
rate of duty than forty-five per centum ad valorem.

140. Hoop, or band, or scroll, or other iron or steel, valued at
three cents per pound or less, eight inches or less in width, and less
than three-eighths of one inch thick and not 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 one-
tenth cents per pound; thinner than number twenty wire gauge,
one and three-tenths cents per pound: Provided, That hoop or ban
iron, or hoop or band steel, cut to length, or wholly or partially
manufactured into hoops or ties for baling purposes, barrel hoops of
iron or steel, and hoop or band iron or hoop or band steel flared,
splayed or punched, with or without buckles or fastenings, shall pay
two-tenths of one cent per pound more duty than that imposed on
the hoop or band iron or steel from which they are made.

141. Railway-bars, made of iron or steel, and railway-bars made
in part of steel, T-rails, and punched iron or steel flat rails, six-
tenths of one cent per pound.

142. Sheets of iron or steel, common or black, including all iron
or steel commercially known as common or black taggers iron or
steel, and skelp iron or steel, valued at three cents per pound or less:
Thinner than number ten and not thinner than number twenty wire
gauge, one cent per pound ; thinner than number twenty wire gauge,
and not thinner than number twenty-five wire gauge, one and one-
tenth cents per pound ; thinner than number twenty-five wire gauge,
one and four-tenths cents per pound; corrugated or crimped, one
and four-tenths cents per pound: Provided, That all common or
black sheet-iron or sheet-steel not thinner than number ten wire
gauge shall pay duty as plate iron or plate steel.

143. All iron or steel sheets or aa and all hoop, band, or scroll
iron or steel, excepting what are known commercially as tin plates,
terne plates, and taggers tin, and hereinafter provided for, when
galvanized or coated with zinc or spelter, or other metals, or any
alloy of those metals, shall pay three-fourths of one cent per pound
more duty than the rates imposed by the preceding paragraph upon
the corresponding gauges, or forms, of common or black sheet or
taggers iron or steel; and on and after July first, eighteen hundred
and ninety-one, all iron or steel sheets, or plates, or taggers iron
coated with tin or lead or with a mixture of which these metals or
either of them is a component part, by the dipping or any other proc-
ess, and commercially known as tin plates, terne plates, and taggers
tin, shall pay two and two-tenths cents per ee Provided, That
on and after July first, eighteen hundred and ninety-one, manufact-
ures of which tin, tin plates, terne pes taggers tin, or either of
them, are component materials of chief value, and all articles, ves-
sels or wares manufactured, stamped or drawn from sheet-iron or
sheet-steel, such material being the component of chief value, and
coated wholly or in part with tin or lead or a mixture of which these
metals or either of them is a component part, shall pay a duty of
fifty-five per centum ad valorem: Provided further, That on and
after October first, eighteen hundred, and ninety-seven, tin plates and
terne plates lighter in weight than sixty-three pounds per hundred
17

square feet shall be admitted free of duty, unless it shall be made to.
appear to the satisfaction of the President (who shall thereupon by
proclamation make known the fact) that the aggregate quantity of
such plates lighter than sixty-three pounds per hundred square feet
produced in the United States during either of the six years next
preceding June thirtieth, eighteen hundred and ninety-seven, has
equaled one-third the amount of such plates imported and entered for
consumption during any fiscal year after the passage of this act, and
prior to said October first, eighteen hundred and ninety-seven: Pro-
vided, That the amount of such plates manufactured -into articles
exported, and upon which a drawback shall be paid, shall not be
included in ascertaining the amount of such importations: And pro-
vided further, That the amount or weight of sheet iron or sheet
steel manufactured in the United States and applied or wrought in
the manufacture of articles or wares tinned or terne-plated in the
United States, with weight allowance as sold to manufacturers or
others, shall be considered as tin and terne plates produced in the
United States within the meaning of this act.

144, Sheet-iron or sheet-steel, polished, planished, or glanced, by
whatever name designated, two and one-half cents per pound: Pro-
vided, That plate or sheet or taggersiron or steel, by whatever name
designated, other than the polished, planished, or glanced herein pro-
vided for, which has been pickled or cleaned by acid, or by any other
material or process, or which is cold-rolled, smoothed only, not pol-
ished, shall pay one-quarter of one cent per pound more duty than the
eee gauges of common or ieee sheet or taggers iron or
steel.

145. Sheets or plates of iron or steel, or taggers iron or steel,
coated with tin or lead, or with a mixture of which these metals, or
either of them, is a component part, by the dipping or any other
process, and commercially known as tin plates, terne plates, and
taggers tin, one cent per pound until July first, eighteen hundred
and ninety-one.

146. Steel ‘ingots, cogged ingots, blooms, and slabs, by whatever
rocess made; die blocks or blanks; billets and bars and tapered or
eveled bars; steamer, crank, and other shafts; shafting; wrist or

crank pins; connecting-rods and piston-rods; pressed, sheared, or
stamped shapes; saw-plates, wholly or partially manufactured ;
hammer-molds or swaged-steel ; gun-barrel molds not in bars ; alloys
used as substitutes for steel tools; all Gente pagus and shapes of dry
sand, loam, or iron-molded steel castings ; sheets and plates not spe-
cially provided for in this act; and steel in all forms and shapes not
specially provided for in this act; all of the above valued at one
cent per pound or less, four-tenths of one cent per pound; valued
above one cent and not above one and four-tenths cents per pound,
five-tenths of one cent per pound; valued above one and four-tenths
cents and not above one and eight-tenths cents per pon eight-
tenths of one cent per pound; valued above one an eight-tenths
cents and not above two and two tenths cents per pound, nine-tenths
of one cent per pound; valued above two and two-tenths cents, and
not above three cents per pound, one and two-tenths cents per pound ;
valued above three cents and not above four cents per pound, one
and six-tenths cents per pound; valued above four cents and not
above seven cents per pound, two cents per pound; valued above
seven cents and not above ten cents per pound, twoand eight-tenths

4710 ——2
18

cents per pound; valued above ten cents and not above thirteen

cents per pound, three and one-half cents per pound ; valued above

thirteen cents and not above sixteen cents per pound, four and two-
tenths cents per pound ; valued above sixteen cents per pound, seven
cents per pound.

WIRE— ‘ .

147. Wire rods : Rivet, screw, fence, and other iron or steel wire’
rods, and nail rods, whether round, oval, flat, square, or in
any other shape, in coils or otherwise, not smaller than num-
ber six wire gauge, valued at three and half cents or less

per pound, six-tenths of one cent per pound; and iron or

Bae flat, with longitudinal ribs for the manufacture of
fencing, valued at three cents or less per pound, six-tenths
of one cent per pound: Provided, That all iron or steel rods,
whether rolled or drawn through dies, smaller than number
six Wire gauge, shall be classed and dutiable as wire.

148. Wire: Wire made of iron or steel, not smaller than number
ten wire gauge, one and one-fourth cents per pound; smaller
than number ten, and not smaller than number sixteen.
wire gauge, one and three-fourths cents per pound; smaller
than number sixteen and not smaller than number twenty-
six wire gauge, two and one-fourth cents per pound;
smaller than number twenty-six wire gauge, three cents per
pound: Provided, That iron or steel wire covered with cot-
ton, silk, or other material, and wires or strip steel, com-
monly known as crinoline wire, corset-wire, and hat-wire,
shall pay a duty of five cents per pound: And provided fur-
ther, hat fiat steel wire, or sheet steel in strips, whether
drawn through dies or rolls, untempered or tempered, of
whatsoever width, twenty-five one thousandths of an inch
thick or thinner (ready for use or otherwise), shall pay a
duty of fifty per centum ad valorem: And provided further,
That no article made from iron or steel wire, or of which iron
or steel wire is a component part of chief value, shall pay
a less rate of duty than the iron or steel wire from which it
is made either wholly or in part: And probided further,
That iron or steel wire cloths, and iron or steel wire nettings
made in meshes of any form, shall pay a duty equal inamount
to that imposed on iron or steel wire used in the manufacture
of iron or steel wire cloth, or iron or steel wire nettings, and
two cents per pound in addition thereto,

There shall be ere on iron or steel wire coated with zinc or tin,
or any other metal (except fence-wire and iron or steel, flat,
with longitudinal ribs, for the manufacture of fencing), one-
half of one cent per pound in addition to the rate imposed
on the wire of which it is made; on iron wire rope and wire
strand, one cent per pound in addition to the rate imposed
on the wire of which itis made; on steel wire rope and wire
strand, two cents per ae in addition to the rate imposed
on the wire of which they or either of them are made: Pro-
vided further, That all iron or steel wire valued at more
than four cents per pound shall pay a oy of not less than
forty-five per centum ad valorem, except that card-wire for
the manufacture of card clothing shall pay a duty of thirty-
five per centum ad valorem,
19

GENERAL PROVISIONS.

_ 149. No allowance or reduction of duties for partial loss or damage
in consequence of rust or of discoloration aia be made upon any
description of iron or steel, or upon any article.wholly or partly
a actured of iron or steel, or upon any manufacture of iron and
steel,

150. All metal produced from iron or its ores, which is cast and
malleable, of whatever description or form, without regard to the
percentage of carbon contained therein, whether produced by cemen-
tation, or converted, cast, or made from iron or its ores, by the
crucible, Bessemer, Clapp-Griffiths, pneumatic, Thomas-Gilchrist,
basic, Siemens-Martin, or open-hearth process, or by the equivalent
of either, or by a combination of two or more of the processes, or
their equivalents, or by any fusion or other process which produces
from iron or its ores a metal either granular or fibrous in structure,
which is cast and malleable, excepting what’ is known as malleable-
iron castings, shall be classed and denominated as steel.

151. No article not specially provided for in this act, wholly or
artly manufactured from tin plate, terne plate, or the sheet, plate,
oop, band, or scroll iron or steel herein provided for, or of which

such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or
steel shall be the material of chief value, shall pay a lower rate of
duty than that imposed on the tin plate, terne plate, or sheet, plate,
hoop, band, or scroll iron or steel from which it is made, or of which
it shall be the component thereof of chief value.

152. On all iron or steel bars or rods of whatever shape or section,
which are cold rolled, cold hammered, or polished in any way in
* addition tothe ordinary process of hot rolling or hammering, there
shall be paid one-fourth of one cent per pound in addition to the
rates provided in this act; and on all strips, plates, or sheets of iron
or steel of whatever shape, other than the polished, planished, or
glanced sheet-iron or sheet-steel hereinbefore provided for, which are
cold rolled, cold hammered, blued, brightened, tempered, or polished
by any process to such perfected surface finish, or polish better than
the grade of cold rolled, smooth only, hereinbefore provided for,
there shall be paid one and one-fourth cents per pound in addi-
tion to the rates provided in this act upon plates, strips, or sheets
of iron or steel of common or black finish; and on steel circular
saw plates there shall be paid one cent le pound in addition to the
rate provided in this act for steel saw plates.

MANUFACTURES OF IRON AND STEEL.

153. Anchors, or parts thereof, of iron or steel, mill-irons and mill-
cranks of wrought-iron, and wrought-iron for ships, and forgings of
iron or steel, or of combined iren and steel, for vessels, steam-
engines, and locomotives, or parts thereof, weighing each twenty-
five pounds or more, one and eight-tenths cents per pound. _

154, Axles, or parts thereof, axle-bars, axle-blanks, or forgings for
axles, whether of iron or steel, without reference to the stage or state
of manufacture, two cents per pound: Provided, That when ironor
steel axlés are imported fitted in wheels, or parts of wheels, of iron
or steel, they shall be cutiable at the same rate as the wheels in
which they are fitted. mS :

455. Anvils of iron or steel, or of iron and steel combined, by
20

whatever process made, or in whatever stage of manufacture, two
and one-half cents per pound.

156. Blacksmiths’ hammers and sledges, track tools, wedges, and
crow ere, whether of iron or steel, two and one-fourth cents per
pound. :

157. Boiler or other tubes, pipes, flues, or stays of wrought-iron
or steel, two and one-half cents per pound. ;

158. Bolts, with or without iivcatls or nuts, or bolt-blanks, ana
finished hinges or hinge-blanks, whether of iron or steel, two and
one-fourth cents per pound. : .

159. Card-clothing, manufactured from tempered steel wire, fifty
cents per square foot; all other, twenty-five cents per square foot.

160. Cast-iron pipe of every description, nine-tenths of one cent
per pound. .

161. Cast-iron vessels, plates, stove-plates, andirons, sad-irons,
tailors’ irons, hatters’ irons, and castings of iron, not scesielly, pro-
vided for in this act, one and two-tenths cents per pound. .

162. Castings of malleable iron not specially provided for in this
act, one and three-fourths cents per pound.

ne Cast hollow-ware, coated, glazed, or tinned, three cents per

ound.
: 164, Chain or chains of all kinds, made of iron or steel, not less
than three-fourths of one inch in diameter, one and six-tenths cents
per pound ; less than three-fourths of one inch and not less than
ee boie b A of one inch in diameter, one and eight-tenths cents per
ound ; less than three-eighths of one inch in diameter, two and one-
alf cents per pound, but no chain or chains of any description shall
ay a lower rate of duty than forty-five per centum ad valorem.

UTLERY—

165. Pen-knives or pocket-knives of all kinds, or parts thereof,
and erasers, or parts thereof, wholly or partly manufact-
ured, valued at not more than fifty cents per dozen, twelve
cents per dozen; valued at more than fifty cents per dozen
and not exceeding one dollar and fifty cents per dozen, fifty
cents per dozen; valued at more than one dollar and fifty
cents per dozen and not exceeding three dollars per dozen,
one dollar per dozen; valued at more than three dollars per
dozen, two dollars per dozen; and in addition thereto on all
the above, fifty per centum ad valorem. Razors and razor-
blades, finished or unfinished, valued at less than four dol-
lars per dozen, one dollar per dozen; valued at four dollars
or more per dozen, one dollar and seventy-five cents per
dozen; and in addition thereto on all the above razors and
razor-blades, thirty per centum ad valorem.

166. Swords, sword-blades, and side-arms, thirty-five per centum
ad_valorem.

167. Table-knives, forks, steels, and all butchers’, hunting, kitchen,
bread, butter, vegetable, fruit, cheese, plumbers’, painters’,
palette, and artists’ knives of all sizes, finished or unfinished,
valued at not more than one dollar per dozen pieces, ten cents
per dozen; valued at more than one dollar and-not more
than two dollars, thirty-five cents per dozen ; valued at more
than two dollars and not more than three dollars, forty cents
per dozen ; valued at more than three dollars and not more
than eight dollars, one dollar per dozen ; valued at more than
eight dollars, two dollars per dozen ; and in addition upon
21

all the above-named articles, thirty per centum ad valorem.
All carving and cooks’ knives and forks of all sizes, finished
or unfinished, valued at not more than four dollars per dozen
ile one dollar per dozen ; valued at more than four dol-
ars and not more than eight dollars, two dollars per dozen
pieces ; valued at more than eight dollars and not more than
twelve dollars, three dollars per dozen pieces; valued at
more than twelve dollars, five dollars per dozen pieces; and
in addition upon all the above-named articles, thirty per
centum ad valorem.

_ 168. Files, file-blanks, rasps, and floats, of all cuts and kinds, four

inches in length and under, thirty-five cents per dozen; over four

inches in length and under nine inches, seventy-five cents per dozen ;

nine inches in length and under fourteen inches, one dollar and thirty

ce per dozen ; fourteen inches in length and over, two dollars per

ozen,

FIRE-aARMS—

169. vee and sporting rifles, twenty-five per centum ad va-

orem.

170. All double-barrelled, sporting, breech loading shot-guns valued
at not more than six dollars each, one dollar and fifty cents
each; valued at more than six dollars and not more than
twelve dollars each, four dollars each; valued at more than
twelve dollars each, six dollars each ; and in addition thereto
on all the above, thirty-five per centum ad valorem. Single-
barrel breech-loading shot-guns, one dollar each and thirty-
five per centum ad valorem. Revolving pistols valued at
not more than one dollar and fifty cents each, forty cents
each ; valued at more than one dollar and fifty cents, one
dollar each ; and in addition thereto on all the above pistols,
thirty-five per centum ad valorem.

171. Iron or steel sheets, plates, wares, or articles, enameled or

glazed with vitreous glasses, forty-five per centum ad valorem.

172. Iron or steel sheets, po wares, or articles, enameled 02
glazed as above with more than one color, or ornamented, fifty per
centum ad valorem.

NAILS, SPIKES, TACKS, AND NEEDLES.

173. Cut nails and cut spikes of iron or steel, one cent per pound.

174. Horseshoe nails, hob nails, and all other wrought iron or
steel nails not specially provided for in this act, four cents

er pound.

175. Wire nails made of wrought iron or steel, two inches long
and longer, not lighter than number twelve wire gauge, two
cents per pound ; from one inch to two inches in length, and
lighter than number twelve and not lighter than number
sixteen wire gauge, two and one-half cents per pound;
shorter than one inch and lighter than number sixteen wire
gauge, four cents per pound.

176. Spikes, nuts, and washers, and horse, mule, or ox shoes, of
wrought iron or steel, one and eight-tenths cents per pound.

177. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to
the thousand, two and one-fourth cents per thousand; ex-
ceeding sixteen ounces to the thousand, two and three-
fourths cents per pound.

178. Needles for knitting or sewing machines, crochet-needles and
ta: ei eas and bodkins of metal, thirty-five per centum
ad valorem.
24

179. Needles, knitting, and all others not specially provided for 1n
this act, twenty-five per centum ad valorem.
PLatTES— ee , P a

180. Steel plates engraved, stereotype plates, electro-type plates,

and plates of other materials, Bnaeed or lithographed, for
printing, twenty-five per centum ad valorem.

181. Railway fish-plates or splice-bars, made of iron or steel, one

cent per pound.

182: Rivets of iron or steel, two and one-half cents per pound. |

183. Saws: Cross-cut saws, eight cents per linear foot; mill, pit,
and drag-saws, not over nine nehes wide, ten cents per linear foot ;
over nine inches wide, fifteen cents per linear foot; circular saws,
thirty per centum ad valorem; hand, back, and all other saws, not
specially provided for in this act, forty per centum ad valorem.

184. Screws, commonly called wood-screws, more than two inches
in length, five cents per pound; over one inch and not more than
two inches in length, seven cents per pound; over one-half inch
and not more than one inch in length, ten cents per pound ; one-half
inch and less in length, fourteen cents per pound .

185. Wheels, or parts thereof, made of iron or steel, and steel-tired,
wheels for railway purposes, whether wholly or partly finished, and
iron or steel locomotive, car, or other railway tires or parts thereof,
wholly or partly manufactured, two and one-half cents per pound ;
and ingots, cogged ingots, blooms, or blanks for the same, without
regard to the degree of manufacture, one and three-fourths cents per
pound: Provided, That when wheels or parts thereof, of iron or steel,
are imported with iron or steel axles fitted in them, the wheels and
axles together shall be dutiable at the same rate as is provided for-
the wheels when imported separately.

MISCELLANEOUS METALS AND MANUFACTURES OF.

186. Aluminium or aluminum, in crude form, alloys of any kind’
. in which aluminum is the component material of chief value, fifteen
cents per pound.

mee Antimony, as regulus or metal, three-fourths of one cent per
pound.

188. Argentine, albata, or German silver, unmanufactured, twenty-
five per centum ad valorem.

189. Brass, in bars or pigs, old brass, clippings from brass or
Dutch-metal, and old sheathing, or yellow web fit only for re-
manufacture, one and one-half cents per pound.

190. Bronze powder, twelve cents per pound; bronze or Dutch-
mee or aluminun, in leaf, eight cents per package of one hundred
eaves.

CopPrER—

191. Copper imported in the form of ores, ‘one-half of one cent

er pound on each pound of fine copper contained therein.

192. Old copper, fit only for remanufacture, clippings from new

copper, and all composition metal of which copper is a com-
ponent material of chief value, not specially provided for
in this act, one cent per pound.

193. Regulus of copper and black or coarse copper, and copper

cement, one cent per pound on each pound of fine copper
contained therein.
23

194, Copper in plates, bars, ingots, Chili or other pigs, and in
other forms. not manufactured, not specially provided for
in this act, one and one-fourth cents per ora

195. Copper in rolled plates, called braziers’ copper, sheets, rods,
pipes, and copper bottoms, also sheathing or yellow metal of
which copper is the component material of chief value, and
not composed wholly or in part of iron ungalvanized, thirty-
five per centum ad valorem.

GoLp AnD SILVER.—

196. Bullions and metal thread of gold, silver, or other metals,
not specially provided for in this act, thirty per centum ad
valorem.

197. Gold-leaf, two dollars per package of five hundred leaves.

198, Silver-leaf, seventy-five cents per package of five hundred

‘ leaves.
LEap.—

199. Lead ore and lead dross, one and one-half cents per pound:
Provided, That, silver ore and all other ores containing lead
shall pay a duty of one and one-half cents per pound on the
lead contained therein, according to sample and assay at the
port of entry.

200. Lead in pigs and bars, molten and old refuse lead run into
blocks and bars, and old scrap-lead fit only to be remanu-
factured, two cents per pound.

201. Lead in sheets, pipes, shot, glaziers’ lead, and lead wire, two
and one-half cents per pound.

202. Metallic mineral substances in a crude state and metals un-
wrought, not specially provided for in this act, twenty per
centum ad valorem; mica, thirty-five per centum ad va-
lorem.

NICKEL.—

203. Nickel, nickel oxide, alloy of any kind in which nickel is the
component material of chief value, ten cents per pound.

204, Pens, metallic, except gold pens, twelve cents per gross.

205. Pen-holder tips, pen-holders or parts thereof, and gold pens,
thirty per centum a ealocetn,

206. Pins, metallic, solid-head or other, including hair-pins, safety-
pins, and hat, bonnet, shawl, and belt pins, thirty per centum ad
valorem.

207. Quicksilver, ten cents per pound. The flasks, bottles, or
other vessels in which quicksilver is imported shall be subject to the
same rate of duty as they would be subjected to if imported eaten

208. Type-metal, one and one-half cents per pound for the lead

_ contained therein; new types, twenty-five per centum ad valorem.

209. Tin: On and after July first, eighteen hundred and ninety-
three, there shall be imposed and paid upon cassiterite or black oxide
of tin, and upon bar, block, and pi tin, a duty of four cents per
pound: Provided, That unless it shall be made to appear to the sat-
isfaction of the President of the United States (who shall make
known the fact by proclamation) that the product of the mines of
the United States shall have exceeded five thousand tons of cassiterite,
and bar, block, and pig tin in any one year prior to July first, eighteen

‘hundred and ninety-five, then all imported cassiterite, bar, block,
and pig tin shall after July first, eighteen hundred and ninety-five,
be adlratited free of duty.
s 24

WartTCHES.—

210. Chronometers, box or ship’s, and parts thereof, ten per centum
ad valorem.

211. Watches, parts of watches, watch-cases, watch movements,
and watch-glasses, whether separately packed or otherwise,
twenty-five per centum ad valorem. ‘

ZINC OR SPELTER.—

212. Zinc in blocks or pigs, one and three-fourths cents per pound.

213. Zinc in sheets, two and one-half cents per pound.

214. Zinc, oldand worn out, fit only to be remanufactured, one
and one-fourth cents per pound.

215. Manufactures, articles, or wares, not specially enumerated or
provided for in this act, composed wholly or in part of iron,
steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum,
aluminum, orany other metal, and whether partly or wholly
manufactured, forty-five per centum ad valorem.

ScHEDULE D.—Woop AND MANUFACTURES OF.

216. Timber, hewn and sawed, and timber used for spars and in
building wharves, ten per centum ad valorem. . ;

217. Timber, squared or sided, not specially provided for in this
act, one-half of one cent per cubic foot.

218. Sawed boards, plank, deals, and other lumber of hemlock,
white wood, sycamore, white pine and basswood, one dollar per
thousand feet board measure; sawed lumber, not specially provided
for in this act, two dollars per thousand feet board measure; but
when lumber of any sort is planed or finished, in addition to the
rates herein provided, there shall be levied and paid for each side so

laned or finished fifty cents per thousand feet board measure; and
if planed on one side and tongued and grooved, one dollar per thou-
sand feet board measure; and if planed on two sides, and tongued
and grooved, one dollar and fifty cents per thousand feet board
measure; and in estimating board measure under this schedule no
deduction shall be made on board measure on account of planing,
tongueing and grooving: Provided, That in case any foreign coun-
try shallimpose an export duty upon pine, spruce, elm, or other logs,
or upon stave bolts, shingle wood, or héading blocks exported to the
United States from such country, then the duty upon the sawed
lumber herein provided for, when imported from such country,
shall remain the same as fixed by the law in force prior to the pas-
sage of this act.

219. Cedar: That on and after March first, eighteen hundred and
ninety-one, paving posit railroad ties, and telephone and telegraph
poles of cedar, shall be dutiable at twenty per centum ad valorem.

220. Sawed boards, plank, deals, and all forms of sawed cedar,
lignum-vitiae, lanczwood, ebony, box, granadilla, mahogany, rose-
wood, satinwood, avd all other cabinet-woods not further manufact-
ured than sawed, fifteen per centum ad valorem; veneers of wood,
and wood, unmanufactured, not specially provided for in this act,
twenty per centum ad valorem. .

221. Pine eee one dollar per one thousand.

222. Spruce clapboards, one dollar and fifty cents per one thousand.

223. Hubs for wheels, posts, last-blocks, wagon-blocks, oar-blocks,
gun-blocks, heading blosts, and all like blocks or sticks, rough-hewn
or sawed only, twenty per centum ad valorem.
25

224. Laths, fifteen cents per one thousand pieces,

225. Pickets and peings, ten per centum ad valorem.

226. White pine shingles, twenty cents per one thousand; all other,
thirty cents per one thousand.

227. Staves of wood of all kinds, ten per centum ad valorem.

228. Casks and barrels (empty), sugar-box shooks, and packing-
boxes and packing-box shooks, of wood, not specially provided for
in this act, thirty per centum ad valorem.

229. Chair cane, or reeds wrought or manufactured from rattans

or reeds, and whether round, square, or in any other shape, ten per
centum ad valorem.
, 230. House or cabinet furniture, of wood, wholly or partly fin-
ished, manufactures of wood, or of which wood is the component
material of chief value, not specially provided for in this act, thirty-
five per centum ad valorem.

ScHEDULE E.—SuGar.

231. That on and after July first, eighteen hundred and ninety-one,
and until July first, nineteen hundred and five, there shall be paid, from
any moneys in the Treasury not otherwise appropriated, under the
provisions of section three thousand six hundred and eighty-nine of
the Revised Statutes, to the producer of sugar testing not sea than
ninety degrees by the polariscope, from beets, sorghum, or sugar-cane
grown within the United States, or from maple sap produced within
the United States, a bounty of two cents per pound; and upon such
sugar testing less than ninety degrees by the polariscope, and not
less than eighty degrees, a bounty of one and three-fourths cents per
pound, under such rules and regulations as the Commissioner of In-
ternal Revenue, with the approval of the Secretary of the Treasury,
shall prescribe.

232. The producer of said sugar to be entitled to said bounty shall
have first filed prior to July first of each year with the Commissioner
of Internal Revenue a notice of the place of production, with a general
description of the machinery and methods to be employed by him,
with an estimate of the amount of sugar Drepored to be produced in
the current or next ensuing year, including the number of maple
trees to be tapped, and an application for a license to so produce, to be
accom sitet hy a bond in a penalty, and with sureties to be ap-

roved by the Commissioner of Internal Revenue, conditioned that
e will faithfully observe all rules and regulations that shall be pre-
scribed for such manufacture and production of sugar.

233. The Commissioner of Internal Revenue, upon receiving the
application and bond hereinbefore provided for, shall issue tothe
applicant a license to produce sugar from sorghum, beets, or sugar-
cane grown within the United States, or from maple sap produced
within the United States at the place and with the machinery and
by the methods described in the application; but said license shall
not extend beyond one year from the date thereof.

234. No bounty shall be paid to any person engaged in refinin
sugars which have been imported into the United States, or produce
in the United States upon which the bounty herein provided for has
already been paid or applied for, nor to any person unless he shall
have first been licensed as herein provided, and only upon sugar
produced by such person from sorghum, beets, or sugar-cane grown
within the United States, or from maple sap produced within the
26

United States. The Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, shall from time to tim®
make all needful rules and regulations for the manufacture of sugaT
from sorghum, beets, or sugar cane grown within the United States,
or from maple sap produced within the United States, and_ shall,
under the direction of the Secretary of the Treasury, exercise SU-
pervision and inspection of the manufacture thereof.

235. And for the payment of these bounties the Secretary of the
Treasury is authorized to draw warrants on the Treasurer of the
United States for such sums as shall be necessary, which sums shall
be certified to him by the Commissioner of Infernal Revenue, by
whom the bounties shall be disbursed, and no bounty shall be al-
lowed or paid to any person licensed as aforesaid in any one year
upon any quantity of sugar less than five hundred pounds.

236. That any person who shall knowingly refine or aid in the re-
fining of sugar imported into the United States or upon which the
bounty herein provided for has already been paid or applied for, at
the place described in the license issued by the Commissioner of
Internal Revenue, and any person not entitled to the bounty herein
provided for, who shall apply for or receive the same, shall be guilty
of a misdemeanor, and, upon conviction thereof, shall pay a fine not
exceeding five thousand dollars, or be imprisoned for a period not
exceeding five years, or both, in the discretion of the court.

237. Allsugars above number sixteen Dutch standard in color
shall pay a duty of five-tenths of one cent per pound: Provided,
That al such sugars above number sixteen Dutch standard in color
shall pay one-tenth of one cent per pound in addition to the rate
herein provided for, when exported from, or the productof any coun-
try when and so long as such country pays or shall hereafter pay,
directly or indirectly, a bounty on the exportation of any sugar
that may be included in this grade which is greater than is paid on
raw sugars of a lower saccharine strength; and the Secretary of the
Treasury shall prescribe suitable rules and regulations to carry this
provision into effect: And provided further, That all machinery
purchased abroad and erected in a beet-sugar factory and used in
the production of raw sugar in the United States from beets pro-
duced therein shall be admitted duty free until the first day of July,
eighteen hundred and ninety-two: Provided, That any duty col-
lected on any of the above-described machinery purchased pes
and imported into the United States for the uses above indicated
since Jamary first, eighteen hundred and ninety, shall be refunded.

238. Sugar candy and all confectionery, including chocolate con-
fectionery, made wholly or in part of sugar, valued at twelve cents
or less per pound, and on sugars after being refined, when tinctured,
colored, or in any way adulterated, five cents per pound. .

239. All other confectionery, including chocolate confectionery,
not specially provided for in this act, fifty per centum ad valorem.

240. Glucose, or grape sugar, three-fourths of one cent per pound.

241. That the provisions of this act providing terms for the admis-
sion of imported sugars and molasses and for the payment of a bounty
on sugars of domestic production shall take effect on the first day of
April, eighteen hundred and ninety-one: Provided, That on and
after the first day of March, eighteen hundred and ninety-one, and
prior to the first day of April, eighteen hundred and ninety-one,
sugars not exceeding number sixteen Dutch standard in color
may be refined in bond without payment of duty, and such
27

refined sugars may be transported in bond and stored in bended
warehouse at such ‘points of destination as are provided in existing
laws relating tothe immediate transportation of dutiable goods in
bond, under such rules and regulations as shall be prescribed by the
Secretary of the Treasury.

ScHEDULE F.—ToBacco AND MANUFACTURES OF.

242. Leaf tobacco suitable for -cigar-wrappers, if not stemmed,
two dollars per pound; if stemmed, two dollars and seventy-five
cents ee pound: Provided, That if any portion of any tobacco im-
ported in any bale, box, or package, or in bulk shall be suitable for
cigar-wrappers, the entire quantity of tobacco contained in such bale,
box, or package, or bulk shall be dutiable; if not stemmed, at two
dollars per pound; if stemmed, at two dollars and seventy-five cents
per pound. 7 ,

243. All other tobacco in leaf, unmanufactured and not stemmed,
thirty-five cents per pound; if stemmed, fifty cents per pound.

244, Tobacco, manufactured, of all descriptions, not specially
enumerated or provided for in this act, forty cents per petal

245. Snuff and snuff fiour, manufactured of tobacco, ground dry,
or damp, and pickled, scented, or otherwise, of all descriptions, fifty
cents per pound.

246. Cigars, cigarettes, and cheroots of all kinds, four dollars and
fifty cents per pound and twenty-five per centum ad valorem; and
paper cigars and cigarettes, including wrappers, shall be subject to
the same duties as are herein imposed upon cigars.

SCHEDULE G.—AGRICULTURAL PRODUCTS AND PROVISIONS.

ANIMALS, LIVE—

247%. Horses and mules, thirty dollars per head: Provided, That
horses valued at one hundred and fifty dollars and over
shall pay a duty of thirty per centum ad valorem.

248. Cattle, more than one year old, ten dollars per-head; one year
old or less, two dollars per head.

249. Hogs, one dollar and fifty cents per head.

250. Sheep, one year old or more, one dollar and fifty cents per
eat less than one year old, seventy-five cents per head.

251. All other live animals, not specially provided for in this act,
twenty per centum ad valorem.

BREADSTUFFS AND FARINACEOUS SUBSTANCES—

252. Barley, thirty cents per bushel of forty-eight pounds.

253. Barley-malt, forty-five cents per bushel of thirty-four pounds.

254. Barley, pearled, patent, or hulled, two cents per pound.

255. Buckwheat, fifteen cents per bushel of forty-eight pounds.

256. Corn or maize, fifteen cents per bushel of fifty-six pounds.

257. Corn-meal, twenty cents ro bushel of forty-eight pounds.

258, Macaroni, vermicelli, and all similar preparations, two cents
per pound. .

259. Oats, fifteen cents per bushel.

260. Oatmeal, one cent per pound. :

261. Rice, cleaned, two cents per oS uncleaned_ rice, one and
one-quarter cents per pound; paddy, three-quarters of one
cent per pound; rice-flour, rice-meal, andrice, broken, which
will pass through a sieve known commercially as number
twelve wire sieve, one-fourth of one cent per pound,
28

262. Rye, ten cents per bushel.

263. Rve-flour, one-half of one cent per pound.

264. Wheat, twenty-five cents per bushel.

265. Wheat-flour, twenty-five per centum ad valorem.

Dairy PRropucts—

266. Butter, and substitutes therefor, six cents per pound.

267. Cheese, six cents per pound.

268. Milk, fresh, five cents per gallon,

269. Milk, preserved or sendeneed, including weight of packages,
three cents per pound; sugar of milk, eight cents per pound,

Farm AND Fietp Propucts—

270. Beans, forty cents per bushel of sixty pounds. ios

271. Beans, pease, and mushrooms, prepared or preserved, in tins,

jars, bottles, or otherwise, forty per centum ad valorem.

272. Broom-corn, eight dollars per ton.

273. Cabbages, three cents each.

274, Cider, five cents per gallon.

275. Eggs, five cents per dozen.

276. Eggs, yolk of, twenty-five per centum ad valorem.

277. Hay, four dollars per ton. : °

278. Honey, twenty cents per gallon.

279. Hops, fifteen cents per pound.

280. Onions, forty cents per bushel. :

281. Pease, green, in bulk or in barrels, sacks, or similar packages,
forty cents per bushel of sixty pounds; pease, dried, twenty
cents per bushel ; split pease, fifty cents per bushel of sixty
pounds: pease in cartons, papers, or other small packages,
one cent per pound.

282. Plants, trees, shrubs, and vines of all kinds, commonly known
as nursery stock, not specially provided for in this act,
twenty per centum ad valorem.

S 283. Potatoes, twenty-five cents per bushel of sixty pounds.
EEDS—

284, Castor-beans or seeds, fifty cents per bushel of fifty pounds. |

285. Flaxseed or linseed, poppy seed and other oil seeds, not
specially provided for in this act, thirty cents per bushel of
fifty-six pounds ; but no drawback shall be allowed on oil-
cake made from imported seed.

286. Garden-seeds, agricultural seeds, and other seeds, not specially

rovided for in this act, twenty per centum ad valorem.

287. Vegetables of all kinds, prepared or preserved, including
pickles and sauces of all iin s, not specially provided for in
this act, forty-five per centum ad valorem.

288. Vegetables in their natural state, not specially provided for
in this act, twenty-five per centum ad valorem.

289. Straw, thirty per centum ad valorem.

a 290. Teazles, thirty per centum ad valorem.
IsH—

291. Anchovies and sardines, packed in oil or otherwise, in tin
boxes measuring not more than five inches long, four inches
wide and three and one-half inches deep, ten cents per whole
box; in half-boxes, measuring not more than five inches
long, four inches wide, and one and five-eighths inches deep,
five cents each ; in quarter-boxes, measuring not more than
four and three-fourths inches long, three and one-half inches
wide, and one and one-fourth inches deep, two and one-half
29

cents each; when imported in any other form, forty per
centum ad valorem. ;

292. Fish, pickled, in barrels or half barrels, and mackerel or sal-

mon, pickled or salted, one cent per pound.

293. Fish, smoked, dried, salted, pickled, frozen, packed in ice, or

294,

otherwise prepared for preservation, and fresh fish, not

specially pea for in this act, three-fourths of one cent
er pound.

errings, pickled or salted, one-half of one cent y= pound;

herrings, fresh, one-fourth of, one cent per pound.

295. Fish in cans or packages made of tin or other material, ex-

296

cept anchovies and sardines and fish packed in any other
manner, not specially enumerated or provided for in this
act, thirty per centum ad valorem.

Cans or packages, made of tin or other metal, containing shell
fish admitted free of duty, not exceeding one quart in con-
tents, shall be subject to a duty of eight cents per dozen cans
or packages; and when exceeding one quart, shall be subject
to an additional duty of four cents per dozen for each ad-
ditional half quart or fractional part thereof: Provided, °
That until June thirtieth, eighteen hundred and ninety-one,
a cans or packages shall be admitted as now provided by

aw.

EWUITS AND Nuts—
Fruits:

297.
298,

299.

300.
301.

802.
303.

304,
305.

Apples, green or ripe, twenty-five cents per bushel.

Apples, dried, dessiccated, evaporated, or prepared in any
manner, and not otherwise provided for in this act, two
cents per pound. ,

Grapes, sixty cents per barrel of ‘three cubic feet capacity or
iota part thereof; plums, and prunes, two cents per

ound.

Figs, two and one-half cents per pound. ,

Oranges, lemons, and limes, in packages of capacity of one
and one-fourth cubic feet or less, thirteen cents per package;
in packages of capacity exceeding one and one-fourth cubic
feet and not exceeding two and one-half cubic feet, twenty-
five cents per package; in packages of capacity exceeding
two and one-half cubic feet and not exceeding five cubic
feet, fifty cents ha) package; in ee of capacity exceed-
ing five cubic feet, for every additional cubic foot or frac-
tional part thereof, ten cents; in bulk, one dollar and fifty
cents per one thousand; and in addition thereto a duty of
thirty per centum ad valorem upon the boxes or barrels
containing such oranges, lemons, or limes.

Raisins, two and one-half cents per pound.

Comfits, sweetmeats, and fruits preserved in sugar, sirup,
molasses, or spirits not specially provided for in this act,
and jellies of all kinds, thirty-five per centum ad valorem.

Fruits preserved in theirown juices, thirty per centum ad
valorem.

Orange-peel and lemon-peel, preserved or candied, two cents
per pound.

Nuts:
306. Almonds, not shelled, five cents per pound; clear almonds,

shelled, seven and one-half cents per pound,
307.
308.
309.

30

Filberts and walnuts of all kinds, not shelled, three cents peT
pound; shelled, six cents per pound.

Peanuts or ground beans, unshelled, one cent per pound;
shelled, one and one-half cents per pound. :

Nuts of all kinds, shelled or unshelled, not specially provided
for in this act, one and one-half cents per pound.

Meat PRopucts—

310.
311.
312.

313.

314.
315.

316.

Bacon and hams, five cents per pound.

Beef, mutton, and pork, two cents per pound. :

Meats of all kinds, prepared or preserved, not specially pro-
vided for in this act, twenty-five per centum ad valorem.

Extract of meat, all not specially provided for in this act,
thirty-five cents per pound; fluid extract of meat, fifteen
cents per pound; and no separate or additional duty shall be
collected on such coverings unless as such they are suitable
and apparently designed for use other than in the importa-
tion of meat extracts.

Lard, two cents per pound.

Hou live, three cents per pound; dressed, five cents per

oun

Tallow, one cent per pound; wool grease, including that known
commercially as degras or brown wool grease, one-half of
one cent per pound.

MISCELLANEOUS PRODUCTS— a

317.

318.

319.
320.
321.

SALT.
822.

Chicory-root, burnt or roasted, ground or granulated, or in
rolls, or otherwise prepared, and not specially provided for
in this act, two cents per pound.

Chocolate, (other than chocolate confectionery and chocolate
commercially known as sweetened chocolate,) two cents per

ound.
ocoa, prepared or manufactured, not.specially provided for
in this act, two cents per pound.

Cocoa-butter or cocoa-butterine, three and one-half cents per

ound,

Dascelousinne and acorns prepared, and other articles used
as coffee, or as substitutes for coffee, not specially provided
for in this act, one and one-half cents per pound.

Salt in bags, sacks, barrels, or other packages twelve cents
net one hundred pounds; in bulk, eight cents per one hun-
red pounds: Provided, That imported salt in bond may be
used in curing fish taken by vessels licensed to engage in
the fisheries, and in curing fish on the shores of the navigable
waters of the United States, under such regulations as the
Secretary of the Treasury shall prescribe; and upon proof
that the salt has been used for either of the purposes stated
in this proviso, the duties on the same shall be remitted:
Provided further, That exporters of meats, whether packed
or smoked, which have been cured in the United States
with imported salt, shall, upon satisfactory proof, undet
such regulations as the Secretary of the Treasury shall pre-
scribe, that such meats have been cured with imported salt,
have refunded to them from the Treasury the duties paid on
the salt so used in curing such exported meats, in amounts
not less than one hundred dollars,
323.
324,
325.

326. S

327.

328.

31

Starch, including all preparations, from whatever substance
produced, fit for use as starch, two cents per pound.

Dextrine, burnt starch, gum substitute, or British gum, one
and one-half cents per pound.

Mustard, ground or preserved, in bottles or otherwise, ten

cents per pound.

pices, ground or powdered, not specially provided for in

this act, four cents per pound; cayenne pepper, two and

oo cents per pound, unground; sage, three cents per

pound.

Vinegar, seven and one-half cents per gallon. The standard
for Vinegar shall be taken to be that strength which re-
quires thirty-five grains of bicarbonate of potash to neutral-
ize one ounce troy of vinegar.

There shall be allowed on the imported tin-plate used in the
manufacture of cans, boxes, packages, and all articles of tin
ware exported, either empty or filled with domestic products,
a drawback equal to the duty paid on such tin-plate, less
one per centum of such duty, which shall be retained for
the use of the United States.

ScHEDULE H.—Spirits, WINES, AND OTHER BEVERAGES.
SPIRITS.— :

329.

330.

331,

332.

333.

Brandy and other spirits manufactured or distilled from grain
or other materials, and not specially provided for in this
act, two dollars and fifty cents per proof gallon.

Each and every gauge or wine gallon of measurement shall
be counted as at least one proof gallon ; and the standard for
determining the proof of frend and other spirits or liquors
of any kind imported shall be the same as that which is de-
fined 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: Provided, That it shall be lawful for the
Secretary of the Treasury, in his discretion, to authorize the
ascertainment of the proof of wines, cordials, or other
liquors, by distillation or otherwise, in case where it is im-

racticable to ascertain such proof by the means prescribed
i existing law or regulations.

On all compounds or preparations of which distilled spirits
are a component part of chief value, not specially provided
for in this act, there shall be levied a duty not less than that
imposed upon distilled spirits.

Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and
other spirituous beverages or bitters of all kinds contain-
ing spirits, and not specially provided for in this act, two
dollars and fifty cents per proof gallon.

No. lower rate or amount of duty shall be levied, collected,
and paid on brandy, spirits, and other spirituous beverages
than that fixed by law for the description of first proof; but
it shall be increased in proportion for any greater strength
than the strength of first proof, and all imitations of brandy
or spirits or wines imported by any names whatever shall be
subject to the highest rate of duty provided for the genuine
articles respectively intended to be represented, and in no
case less than one dollar and fifty cents per gallon,
32

334, Bay-rum or bay-water, whether distilled or compounded, of
first proof, and in proportion for any greater strength than
on first proof, one dollar and fifty cents per gallon.
INES :

335 Champagne and all other sparkling wines, in bottles contain-
ing each not more than one quart and more than one pint,
eight dollars per dozen; containing not more than one pint
each and more than one-half pint, four dollars per dozen;
containing one-half pint each or'less, two dollars per dozen; 1n
bottles or other vessels containing more than one quart each,
in addition to eight dollars per dozen bottles, on the quantity
in excess of one quart, at the rate of two dollars and fifty
cents-per gallon.

336. Still wines, including ginger wine or ginger cordial and ver-
muth, in casks, fifty cents per gallon; in bottles or jugs,
per case of one dozen bottles or jugs, containing each not
more than one quart and more than one pint, or twenty-four
bottles or jugs containing each not more than one pint, one
dollar and sixty cents per case; and any excess beyond these
quantities found in such bottles or jugs shall be subject to
a duty of five cents per pint or fractional part thereof, but
no separate or additional duty shall be assessed on the bot-
tles or jugs: Provided, That any wines, ginger-cordial, or
vermuth imported containing more than twenty-four per
centum of alcohol shall be forfeited to the United States :
And noe further, That there shall be no constructive
or other allowance for breakage, leakage, or damage on
wines, liquors, cordials, or distilled spirits. Wines, cor-
dials, brandy, and other spirituous liquors imported in bot-
tles or jugs shall be packed in packages containing not less
than one dozen bottles or jugs in each package; and all such
bottles or jugs shall pay an additional duty of three cents
for each bottle or jug unless specially provided for in this |
act. ;

337. Ale, porter, and beer, in bottles or jugs, ey cents per gal-
lon, but no separate or additional duty shall be assessed on
the bottles or jugs; otherwise than in bottles or jugs, twenty
cents per gallon.

338. Malt extract, fluid, in casks, twenty cents per gallon; in bot-
tles or jugs, forty cents per gallon ; solid or condensed, forty

er centum ad valorem.

339. Cherry juice and prune juice, or prune wine, and other fruit
juice, not specially provided for in this act, containing not
more than eighteen per centum of alcohol, sixty cents per
gallon; if containing more than eighteen per centum of al-
cohol, two dollars and fifty cents per proof gallon.

340. Ginger-ale, ginger-beer, lemonade, soda-water, and other simi-
lar waters in plain green or colored molded or pressed glass
bottles, containing each not more than three-fourths of a
py thirteen cents per dozen ; containing more than three-

ourths of a pint each and not more than one and one-half
pints, twenty-six cents per dozen ; but-no separate or addi-
tional duty shall be assessed on the bottles; if imported
otherwise than in plain green or colored molded or pressed
glass bottles, or in such bottles containing more than one
and one-half pints each, fifty cents per gallon and in addition
thereto, duty shall be collected on the bottles, or other cover-
33

ings, at the rates which would be chargeable thereon if im~-

gerres anny
341, mineral waters, and all imitations of natural mineral
waters, and all artificial mineral waters not specially pro-
vided for in this act, in green or colored glass bottles, con-
taining not more than one pint, sixteen cents per dozen
bottles. If containing more than one pint and not more
than one quart, twenty-five cents per dozen bottles. But
no separate duty shall be assessed upon the bottles. If im-
ported otherwise than in plain green or colored glass bot-
tles, or if imported in such bottles containing more than one
uart, twenty cents per gallon, and in addition thereto duty
shall be collected upon the bottles or other covering at the
same rates that would be charged if imported empty or
separately.

ScHEDULE I.—CoTTon MANUFACTURERS.

342. Cotton thread, yarn, warps, or warp-yarn, whether single or
advanced beyond the condition of single, by grouping or twisting
two or more single yarns together, whether on beams or in bundles,
skeins, or cops, or in any other form, except spool-thread of cotton,
hereinafter provided for, valued at not exceeding twenty-five cents
per pound, ten cents per pound; valued at over twenty-five cents
per pound and not exceeding forty cents per pound, eighteen cents
per pound; valued at over forty cents per pound and not exceeding

fty cents per pound, twenty-three cents per pound; valued at over
fifty cents per pound and notexceeding sixty cents, per pound, twenty-
eight cents per pound; valued at over sixty cents per pound and not
exceeding seventy cents per pound, thirty-three cents per pound;
valued at over seventy cents per pound and not Seer 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. j : .

343. Spool-thread of cotton, containing on each spool not exceed-
ing one hundred yards of thread, seven cents per dozen ; exceeding
one hundred yards on each ee for every additional one hundre
yards of thread or fractional part thereof in excess of one hundred
yards, seven cents per dozen spools.

344. Cotton cloth not bleached, dyed, colored, stained, painted, or
printed, and not exceeding fifty threads to the square inch, counting
the warp and filling, two cents per square yard; if bleached, two
and one-half cents per square yard; if dyed, colored, stained,
painted, or printed, four cents per square yard.

345. Cotton cloth not bleached, dyed, colored, stained, painted, or
printed, exceeding fifty and not exceeding one hundred threads to
the square inch, counting the warp and filling, two and one-fourth
cents per square yard; if bleached, three cents per square yard; if
dyed, colored, stained, painted, or printed, four cents per square
yard: Provided, That on all cotton cloth not exceeding one hundred
threads to the square inch, counting the warp and filling, not bleached,
dyed, colored, stained, painted, or printed, valued at over six and
one-half cents per square yard; bleached, valued at over nine cents
per square yard; and dyed, colored, stained, painted, or printed,
' valued at over twelve cents per square yard, there shall be levied,
collected, and paid a duty of thirty-five per centum ad valorem,

4710—_3
84

346. Ootton cloth, not bleached, dyed, colored, stained, painted, or
eae, exceeding one hundred and not exceeding one hundred and
fty threads to the square inch, counting the warp and filling, three
cents per square yard; if bleached, four cents per square yard ; if
dyed, colored, stained, painted, or printed, five cents per square yard:
Provided, That on all cotton cloth exceeding one hundred and not
exceeding one hundred and fifty threads to the square inch, counting
the warp and filling, not bleached, dyed, colored, stained, painted,
or printed, valued at over seven and one-half cents Pt square yard ;
bleached, valued at over ten cents per square yard; dyed, colored,
stained, painted, or printed, valued at over twelve and one-half cents
er square yard, there shall be levied, collected, and paid a duty of
orty per centum ad valorem. .
34%. Cotton cloth, not bleached, dyed, colored, stained, painted, or
printed exceeding one hundred and fifty and not seedy two
undred threads to the square inch, counting the warp and filling,
three and a half cents per square yard; if bleached, four and one-
half cents per square yard; if dyed, colored, stained, painted, or
printed, five and one-half cents per square yard : Provided, That on
_all cotton cloth exceeding one hundred and fifty and not exceeding
two hundred threads to the square inch, counting the warp and fill-
ing, not bleached, dyed, colored, stained, painted, or printed, valued
_at over eight cents per 2 me yard ; bleached valued at over ten
cents per square yard: dyed, colored, stained, painted, or printed,
valued at over twelve cents per square yard, there shall be levied,
collected, and paid a duty of forty-five per centum ad valorem.

348. Cotton cloth, not bleached, dyed, colored, stained, painted, or
printed, See two hundred threads to the square inch, counting
the warp and filling, four and one-half cents per square yard; if.
bleached, five and one-half cents per square yard; if dyed, colored,
stained, painted, or printed, six and three-fourths cents per square
yard: Provided, That on all such cotton cloths not bleached, dyed,
colored, stained, painted, or ee valued at over ten cents per
square yard; bleached, valued at over twelve cents per square yard;
and dyed, colored, stained, painted, or printed, valued at over fifteen
cents per square yard, there shall be levied, collected, and paid a
duty of forty-five per centum ad valorem: Provided further, That
on cotton cloth, bleached, dyed, colored, stained, painted or printed,
containing an admixture of silk, and not otherwise provided for,
there shall be levied, collected, and paid a duty of ten cents per
pause yard, and in addition thereto thirty-five per centum ad va-
orem,

349. Clothing ready made, and articles of wearing apparel of every
description, handkerchiefs, and neckties or neck wear, composed of
cotton or other vegetable fiber, or of which cotton or other vegeta-
ble fiber is the component material of chief value, made up or manu-
factured wholly or in part by the tailor, seamstress, or manufact-
‘urer, all of the foregoing not specially provided for in this act, fifty
per centum ad valorem: Provided, That all such clothing ready made
and articles of wearing apparel having India rubber as a component
material (not including gloves or elastic articles that are specially
provided for in this act), shall be subject to a duty of fifty cents per
pound, and in addition thereto fifty per centum ad valorem.

350. Plushes, velvets, velveteens, corduroys, and all pile fabrics
composed of cotton or other vegetable fiber, not bleached, dyed, col-
ored, stained, painted, or printed, ten cents per square yard and
35

twenty per centum ad valorem; on all such goods if bleached, twelve
cents-per square yard and twenty per centum ad valorem; if dyed,
colored, stained, painted, or printed, fourteen cents per square yard
and twenty per centum ad valorem; but none of the foregoing arti-
cles in this paragraph shall pay a less rate of duty than forty per
centum ad valorem. .

351. Chenille curtains, table covers, and all goods manufactured
of cotton chenille, or of which cotton chenille forms the component
material of chief value, sixty per centum ad valorem.

352. Stockings, hose and half-hose, made on knitting machines or
frames, composed of cotton or other vegetable fiber and not other-
wise specially provided for in this act, and shirts and drawers com-
posed of cotton, valued at not more than one dollar and fifty cents
per dozen, thirty-five per centum ad valorem. :

353. Stockings, hose, and half-hose, selvedged, fashioned, nar-
rowed, or shaped wholly or in part by knitting machines or frames,
or knit by hand, including such as are commercially known as
seamless stockings, hose or half-hose, all of the above composed of
cotton or other vegetable fiber, finished or unfinished, valued at
not more than sixty cents per dozen pairs, twenty cents per dozen
pairs, and in addition thereto twenty per centum ad valorem; valued
at more than sixty cents per dozen pairs and not more than two
dollars per dozen pairs, fifty cents per dozen pairs, and in addition
thereto thirty per centum ad valorem; valued at more than two
dollars per dozen pairs, and not more than four dollars per dozen

airs, seventy-five cents per dozen pairs, and in addition thereto,
orty per centum ad valorem; valued at more than four dollars per
dozen pairs, one dollar per dozen pairs, and in addition thereto,
forty per centum ad valorem; and all shirts and drawers composed
of cotton or other vegetable fiber, valued at more than one dollar
and fifty cents per dozen and not more than three dollars per dozen,
one dollar per-dozen, and in addition thereto, thirty-five per centum
ad valorem; valued at more than three dollars per dozen, and not:
more than five dollars per dozen, one dollar and twenty-five cents
per dozen, and in addition thereto, forty per centum ad valorem;
valued at more than five dollars per dozen, and not more than seven
dollars per dozen, one dollar and fifty cents per dozen, and in addi-
tion thereto, forty per centum ad valorem; valued at more than
seven dollars per dozen, two dollars per dozen, and in addition
thereto; forty per centum ad valorem.

354. Cotton cords, braids, boot, shoe, and corset lacings, thirty-
five cents per pound; cotton gimps, galloons, webbing, goring, sus-
penders, and braces, any of the foregoing which are elastic or non-
elastic, forty per centum ad valorem: Provided, That none of the
articles included in'this paragraph shall pay a less rate of duty than
forty per centum ad valorem.

355. Cotton damask, in the piece or otherwise, and all manufactures
of cotton not specially provided for in this act, forty per centum ad
valorem.

ScHEDULE J.—FLAX, HEMP, AND JUTE, AND MANUFACTURES OF.

356. Flax straw, five dollars per ton.

357. Flax, not hackled or dressed, one cent per pound.

358. Flax, hackled, known as “‘dressed line,” three cents per pound.
359. Tow, of flax or hemp, one half of one cent per pound.
36

_ 360. Hemp twenty-five dollars per ton; hemp, hackled, known as
line of hemp, fifty dollars per ton.

361. Yarn, made of jute, thirty-five per centum ad valorem.

_ 862. Cables, cordage, and twine (except binding twine composed.
in whole or in part of istle or Tampico fiber, manila, sisal grass, or
sunn), one and one-half cents per pound; all binding twine manu-
factured in whole or in part from istle or Tampico fiber, manila,
sisal grass, or sunn, seven-tenths of one cent per pound; cables and
cordage made of hemp, two and one-half cents per pound; tarred
cables and cordage, three cents per pound.

bs Hemp and jute carpets and carpetings, six cents per square
yard.

364. Burlaps, not exceeding sixty inches in width, of flax, jute or
hemp, or of which flax, jute, or hemp, or either of them, shall be the
component material of chief value (except such as may be suitable.
for pasging for cotton), one and five-eighths cents per pound.

365. Bags for grain made of burlaps, two cents per pound. :

366. Bagging for cotton, gunny cloth, and all similar material
suitable for covering cotton, composed in whole or in part of hemp,
flax, jute, or jute butts, valued at six cents or less per square yard,
one and six-tenths cents per square yard; valued at more than six
cents per square yard, one and eight-tenths cents per square yard.

367. Flax gill-netting, nets, webs, and seines, when the thread or
twine of which they are composed is made of yarn of a number not
higher than twenty, fifteen cents per pound, and thirty-five per
centum ad valorem; when made of threads: or twines, the yarn of
which is finer than number twenty, twenty cents per pound and
in addition thereto forty-five per centum ad valorem.

368. Linen hydraulic hose, made in whole or in part of flax, hemp
or jute, twenty cents per pound.

369. Oil-cloth for floors, stamped, painted, or printed, including
linoleum, corticene, cork-carpets, figured or plain, and all other oil-
cloth (except silk oil-cloth), and water-proof cloth, not specially pro-
- vided for in this act, valued at twenty-five cents or less per square
yard, forty per centum ad valorem ; valued above twenty-five cents
per square yard, fifteen cents per square yard and thirty per centum
ad valorem.

370. Yarns or threads composed of flax or hemp, or of a mixture
of either of these substances, valued at thirteen cents or less per
pound, six cents per pound; valued at more than thirteen cents per
pound, forty-five per centum ad valorem.

371. All manufactures of flax or hemp, or of which these sub-
stances, or either of them, is the component material of chief value,
not Specie) provided for in this act, fifty per centum ad valorem:
Provided, That until January first, eighteen hundred and ninety-four,
such manufactures of flax containing more than one hundred threads
to the square inch, counting both warp and filling, shall be subject
to a duty of thirty-five per centum ad valorem in lieu of the duty
herein provided.

372. Collars and cuffs, composed entirely of cotton, fifteen cents
per dozen pieces and thirty-five per centum ad valorem; composed
in whole or in part of linen, thirty cents per dozen pieces and forty
per centum ad valorem; shirts, and all articles of wearing apparel
of every description, not specially provided for in this act, composed
wholly or in part of linen, fifty-five per centum ad valorem.

373. ‘Laces, edgings, embroideries, insertings, neck rufflings, ruch-
ings, trimmings, tuckings, lace window-curtains, and other similar
37

tamboured articles, and articles embroidered by hand or machinery,
embroidered and hem-stitched handkerchiefs, and articles made
wholly or in part of lace, ruftlings, tuckings, or ruchings, all of the
above named articles, ae of flax, jute, cotton, or other vege-
table fiber, or of which these substances or either of them, or a
mixture of any of them is the component material of chief value,
not specially provided for in this act, sixty per centum ad valorem :
Provided, That articles of wearing apparel, and textile fabrics, when
embroidered by hand or machinery, and whether specially or other-
wise provided for in this act, shall not pay a less rate of duty than
that fixed by the respective paragraphs and schedules of this act
upon embroideriés of the materials of which they are respectively
composed. =

374, All manufactures of jute, or other vegetable fiber, except flax,
hemp or cotton, or of which jute, or other vegetable fiber, except
flax, hemp or cotton, is the component material of chief value, not
specially provided for in this act, valued at five cents per pound or
less, two cents per pound ; valued above five cents per pound, forty
per centum ad valorem. :

SCHEDULE K. WooL AND MANUFACTURES OF WOOL.

. 875. All wools, hair of the camel, goat, alpaca, and other like
animals shall be divided for the purpose of fixing the duties to be
charged thereon into the three following classes :

376. Class one, that is to say, Merino, mestiza, metz, or metis wools,
or other wools of Merino blood, immediate or remote, Down cloth-
ing wools, and wools of like character with any of the preceding, in-
cluding 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 in-
cluding all wools not hereinafter described or designated in classes two
and three.

377. Class two, that is to say, Leicester, Cotswold, Lincolnshire,
Down combing wools, Canada long wools, or other like combing
wools of English blood, and usually known by the terms herein used,
and also hair of the camel, goat, alpaca, and other like animals.

378. Class three, that is to say, Donskoi, native South American,
Cordova, Valparaiso, native Smyrna, Russian camels hair, and in-..
‘cluding all such wools of like character as have been heretofore
usually imported into the United States from Turkey, Greece, Egypt,
Pe and elsewhere, excepting improved wools hereinafter provided
or. d
379. The standard samples of all wools which are now or may be
hereafter deposited in the principal custom-houses of the United
States, under the authority of the Secretary of the Treasury, shall
be the standards for the classification of wools under this act, and
the Secretary of the Treasury shall have the authority to renew these
standards and to make such additions to them from time to time as
may be required, and he shall cause to be deposited’ like standards
in ae custom-houses of the United States when they may be
needed.

380. Whenever wools of class three shall have been improved by
the admixture of Merino or English blood from their present char-
acter as represented by the standard samples now or hereafter to
be deported in the principal custom-houses of the United States,
38

such improved wools shall be classified fur duty either as class one
or as class two, as the case Land be. :

381. The duty on wools of the first cless which shall be imported
washed shall be twice the amount of the duty to which they would
be subjected if bapore unwashed ; and the duty on wools of the
first and second classes which shali be imported scoured shall be
three times the duty to which they would be subjected if imported
unwashed.

382. Unwashed wools shall be considered such as shall have been
shorn from the sheep without any cleansing ; that is, in their natu-
ral condition. Washed wools shall be considered such as have been
washed with water on the sheep’s back. Wool washed inany other
manner than on the sheep’s back shall Be considered as scoured wool.

383. The duty upon wool of the sheep or hair of the camel, goat,
alpaca, and other like animals which shall be imported in any other
than ordinary condition, or which shall be changed in its character
or condition for the purpose of evading the duty, or which shall be
reduced in value by the admixture of dirt or any other foreign sub-
stance, or which has been sorted or increased in value by the rejec-:
tion of any part of the original fleece, shall be twice the duty to
which it would be otherwise subject: Provided, That skirted wools
as now imported are hereby excepted. Wools on which a oo is
assessed amounting to three times or more than that which would be
assessed if said wool was imported unwashed, such duty shall not
be doubled on account of its being sorted. If any bale or package
of wool or hair specified in this act imported as of any specified class,
or claimed by the importer to be dutiable as of any specified class
shall contain any wool or hair eas be to a higher rate of duty than
the class so specified, the whole bale or package shall be subject to
the highest rate of duty chargeable on wool of the class subject to
such higher rate of duty, and if any bale or package be claimed by
the importer to be shoddy, mungo, flocks, wool, hair, or other mate-
rial of any class specified in this act, and such bale contain. any
admixture of any one or more of said materials, or of any other
material, the whole bale or package shall be subject to duty at the
highest rate imposed upon any article in said bale or package.

384. The duty upon all wools and hair of the first class shall be
eleven cents per pound, and upon all wools or hair of the second
class twelve cents per pound.

385. On wools of the third class and on camel’s hair of the third
class the value whereof shall be thirteen cents or less per pound
including charges, the duty shall be thirty-two per centum ad
valorem. :

386. On wools of the third class, and on camel’s hair of the third
class, the value whereof shall exceed thirteen cents per pound in-
cluding charges, the duty shall be fifty per cent. ad valorem.

387. Wools on the skin shall pay the same rate as other wools, the
quantity and value to be ascertained under such rules as the Secre-
tary of the Treasury may prescribe.

388. On noils, shoddy, top waste, slubbing waste, roving waste, .
ring waste, yarn waste, garnetted waste, and all other wastes com-
rae or in part of wool, the duty shall be thirty cents per
pound.

389. On woolen rags, mungo, and flocks, the duty shall be ten
cents per pound.

390. Wools and hair of the camel, goat, alpaca, or other like ani- . -
39

mals, in the form of- roping, roving, or tops, and all wool and hair

which have been advanced in any manner or by any process of

manufacture beyond the washed or scoured condition, not specially

provided for in this act, shall be subject to the same duties as are

umpased upon manufactures of wool not specially provided for in
1s act. ;

391. On woolen and worsted yarns made wholly or in part of wool,
worsted, the hair of the camel, goat, alpaca, or other animals, valued
at not more than thirty cents per pound, the duty per pound shall be
two and one-half times the duty imposed by this act on a pound of
unwashed wool of the first class, and in addition thereto, thirty five |
per centum ad valorem ; valued at more than thirty cents and not
more than forty cents Pe pound, the duty per pound shall be three
times the duty imposed by this act on a pound of unwashed wool of
the first class, and in addition thereto thirty-five per centum ad va-
lorem ; valued at more than forty cents per pound, the duty per
pound shall be three and one-half times the duty imposed by this act
on a pound of unwashed wool of the first class, and in addition
thereto forty per centum ad valorem.

392. On woolen or worsted cloths, shawis, knit fabrics, and all
fabrics made on Knitting machines or frames, and all manufactures
of every description made wholly or in part of wool, worsted, the
hair of the camel, goat, alpaca, or other animals, not specially pro-
vided for in this act, valued at not more than thirty cents per pound,
the duty per pound shall be three times the duty imposed by this act
on a pound of unwashed wool of the first ‘class, and in addition thereto
forty per centum ad valorem; valued at more than thirty and not
more than forty cents, per pound, the duty per pound shall be three
and one-half times the duty imposed by this act on a pound of
unwashed wool of the first class, and in addition thereto forty per
centum ad valorem; valued at above forty cents per pound, the duty
per pound shall be four times the duty imposed by this act on a pound
of unwashed wool of the first class, and in addition thereto fifty per
centum ad valorem. 5;

393. On blankets, hats of wool, and flannels for underwear com-
posed wholly or in part of wool, the hair of the camel, goat, alpaca,
or other animals, valued at not more than thirty cents Pee pound,
the duty per pound shall be the same as the duty imposed by this act
on one pound and one-half of unwashed wool of the first class, and
' in addition thereto thirty per centum ad valorem; valued at more
than thirty and not more than forty cents per pound, the duty per
pound shall be twice the duty imposed by this act on a pound of un-
. washed wool of the first class; valued at more than forty cents and
not more than fifty cents per pound, the duty per pound shall be
three times the duty imposed by this act on a pound of unwashed
wool of the first class; andin addition thereto upon all the above-
named articles thirty-five per centum advalorem. On blankets and
hats of wool composed wholly or in part of wool, the hair of the camel,
goat, alpaca, or other animal, valued at more than fifty cents per
pound, the duty per pound shall be three and a half times the duty
imposed by this act on a pound of unwashed wool of the first class,
ane in addition thereto forty per centumad valorem. Flannels com-
posed wholly or in part of wool, the hair of thecamel, goat, alpaca,
or other animals, valued at above fifty cents per pound shall be
classified and pay the same duty as women’s and children’s dress
40

goods, coat linings, Italian cloths, and goods of similar character
and description provided -by this act. ‘

394. On women’s and children’s dress goods, coat linings, Italian
cloths, and goods of similar character or description of which the .
warp consists wholly of cotton or other vegetable material, with
the remainder of the fabric composed wholly or in part of wool,
worsted, the hair of the camel, goat, alpaca, or other animals, valued
at not exceeding fifteen cents per square yard, seven cents per square
yard, and in addition thereto forty per centum ad valorem; valued
at above fifteen cents per square yard, eight cents per square yard,
and in addition thereto fifty per centum ad valorem: Provided, That
on all such goods weighing over four ounces per square yard the dut
per pound shall be four times the duty imposed by this act on a poun
of unwashed wool of the first class, and in addition thereto fifty per
,centum ad valorem. ' :

395. On women’s and children’s dress goods, coat linings, Italian
cloth, bunting, and goods of similar description or character com-
posed, wholly or in part of wool, worsted, the hair of the camel,
goat, alpaca, or other animals, and not specially provided for in this
act, the duty shall be twelve cents per square yard, and in addition

' thereto fifty per centum ad valorem: Provided, That on all such
goods weighing over four ounces per square yard the duty per pound
shall be four times the duty imposed by this act on a pound of un-
washed, wool of the first class, and in addition thereto fifty per
centum ad valorem.

396. On clothing, ready made, and articles of wearing apparel of
every description, made up or manufactured wholly or in part not
specially provided for in this act, felts not woven, and not specially
provided for in this act, and plushes and other pile fabrics, all the
foregoing, composed wholly or in part of wool, worsted, the hair of
the camel goat, alpaca, or other animals the duty per pound shall be
four and one-half times the duty imposed by this act on a pound of
unwashed wool of the first class, and in addition thereto sixty per
centum ad valorem. ; :

397. On 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 purposes, composed wholly or in part of
wool, worsted, the hair of the camel, goat, alpaca, or other animals,
made up or manufactured wholly or in part, the duty per pound shall
be four and one-half times the duty imposed by this act on a pound
of unwashed wool of the first class, and in addition thereto sixty per
centum ad valorem. ;

398. On webbings, gorings, suspenders, braces, beltings, bindings,
braids, galloons, fringes, gimps, cords, cords and tassels, dress trim-
mings, laces and embroideries, head nets, buttons, or barrel buttons,
or buttons of other forms, for tassels or ornaments, wrought by hand

. or braided by machinery any of the foregoing which are elastic or
non-elastic, made of wool, worsted, the hair of the camel, goat,
alpaca, or other animals, or of which wool, worsted, the hair of the
camel, goat, alpaca, or other animals is a component material, the
duty shall be sixty cents per pound, and in addition thereto sixty
per centum ad valorem.

399. Aubusson, Axminster, Moquette, and Chenille carpets, fig-
ured or plain, carpets woven whole for rooms, and all carpets’ or
carpeting of like character or description, and oriental, Berlin, and
Al.

other similar rugs, sixty cents per square yard, and in addition
thereto forty per centum ad valorem.

400. Saxony, Wilton, and Tournay velvet carpets, figured or plain,
and all carpets or carpenting of like character or description, sixty
cents per square yard, and in addition thereto forty per centum ad
valorem.

_ 401. Brussels carpets, figured or plain, and all carpets or carpet-
ing of like character or description, forty-four cents per square yard,
and in addition thereto forty per centum ad valorem.

402. Velvet.and tapestry velvet carpets, figured or plain, printed on
the warp or otherwise, and all carpets or carpeting of like character or
description, forty cents per square yard, and in addition thereto forty
per centum ad valorem.

403. Tapestry Brussels carpets, figured or plain, and all carpets or
carpeting of like character or description, printed on the warp or
otherwise, twenty-eight cents per square yard, and in addition thereto
forty per centum ad valorem.

404. Treble ingrain, three-ply and all chain Venetian carpets, nine-
teen cents per square yard, and in addition thereto forty per centum
ad valorem.

405, Wool Dutch and two-ply ingrain carpets, fourteen cents per
square yard, and in addition thereto forty per centum ad valorem.

406. Druggets and bockings, printed, colored, or otherwise, twenty-
two cents per square yard, and in addition thereto forty per centum
advalorem. Felt carpeting, figured or plain, eleven cents per square
yard, and in addition thereto forty per centum ad valorem.

407. Carpets and carpenting of wool, flax or cotton, or composed in
part of either, not specially provided for in this act, fifty per centum
ad valorem.

408. Mats, rugs, screens, covers, hassocks, bed sides, art squares,
and other portions of carpets or carpeting made wholly or in part
of wool, and not specially provided for in this act, shall be subjected
to the rate of duty herein imposed on carpets or carpetings of like
character or description.

ScHEDULE L.—SILK aND SILK Goopbs.

409. Silk partially manufactured from cocoons or from waste-silk,
and not further advanced or manufactured than carded or combed
silk, fifty cents per pound.

410. Thrown silk, not more advanced than singles, tram, organ-
zine, sewing silk, twist, floss, and silk threads or yarns of every de-
scription, except spun silk, thirty per centum ad valorem; spun silk
in skein or cops or on beams, thirty-five per centum ad valorem.

411. Velvets, plushes, or other pile fabrics, containing, exclusive of
selvedges, leas then seventy-five per centum in weight of silk, one
dollar and fifty cents per wou and fifteen per centum ad valorem;
containing, exclusive of selvedges, seventy-five per centum or more
in weight of silk, three dollars and fifty cents per pound, and fifteen
per centum ad valorem; but in no case shall any of the foregoing
articles pay a less rate of duty than fifty per centum ad valorem.

412. Webbings, gorings, suspenders, braces, beltings, bindings,
braids, galloons, fringes, cords and tassels, any of the foregoing
which are elastic or non-elastic, buttons, and ornaments, made of
silk, or of which silk is the component material of chief value, fifty
per centum ad valorem.
42°

413. Laces and embroideries, handkerchiefs, neck rufflings and
ruchings, clothing ready-made, and articles of wearing apparel 0:
every description, including knit goods, made up or manufactured
wholly or in part by the tailor, seamtress, or manufacturer, com-
posed of silk, or of which silk is the component material of chief
value, not specially provided for in this act, sixty per centum ad
valorem: Provided, That all such clothing ready made and articles
of wearing apparel when composed in part of India rubber (not in-
cluding gloves or elastic articles that are specially provided for in
this act), shall be subject to a duty of eight cents per ounce, and in
addition thereto sixty per centum ad valorem.

414, All manufactures of silk, or of which silk is the component
material of chief value, not specially provided for in this act, fifty
per centum ad valorem: Provided, That all ‘such manufactures of
which wool, or the hair of the camel, goat, or other like animals is
a component material, shall be classified as manufactures of wool.

SCHEDULE M.—PULP, PaPErRs, AND BooKs,

PULP AND PAPER.—

415, Mechanically ground wood pulp, two dollars and fifty cents

per ton dry; weight; chemical wood pulp unbleached, six
ollars per ton dry weight; bleached, seven dollars per ton
dry weight.

416. Sheathing paper, ten per centum ad valorem.

417. Printing eo unsized, suitable only for books and news-
papers, fifteen per centum ad valorem.

418, Printing paper sized or glued, suitable only for books and
newspapers, twenty per centum ad valorem.

419.” eae known commercially ascopying paper, filtering paper,
silver paper, and all tissue paper, white or colored, made up
in copying books, reams, or in any other form, eight cents
per pound, and in addition thereto fifteen per centum ad
valorem; albumenized or sensitized paper, thirty-five per
centum ad valorem.

420. Papers known commercially as surface-coated papers, and
manufactures thereof, card-boards, lithographic prints from
either stone or zinc, bound or unbound (except illustrations
when forming a part of a periodical, newspaper, or in printed
books accompanying the same), and all articles produced
either in whole or in part by lithographic process, and
photograph, autograph, and scrap albums, wholly or partially
manufactured, thirty-five per centum ad valorem.

MANUFACTURES OF PAPER,

421. Paper envelopes, twenty-five cents per thousand.

422. Paper hangings and paper for screens or fire-boards, writing-
paper, drawing-paper, and all other paper not specially pro-
vided for in this act, twenty-five per centum ad valorem.

423. Books, including blank books of all kinds, pamphlets and
engravings, bound or unbound, photographs, etchings,
maps, charts, and all printed matter not specially proviied a
for in this act, twenty-five per centum ad valorem.

424, Playing cards, fifty cents per pack.

425. Manufactures of paper, or of which paper is the component
material of chiet value, not specially provided for in this act,
twenty-five per centum ad valorem,
43

ScHEDULE N.—SuNDRIEs.

426. Bristles, ten cents per pound.

427. Brushes, and brooms of all kinds, including feather dusters
and hair pencils in quills, forty per centum ad valorem.
Buttons anp Burron Forms.—

428. Button forms: Lastings, mohair, cloth, silk, or other manu-
factures of cloth, woven or made in patterns of such size,
shape, or form, or cut in such manner as to be fit for byttons
exclusively, ten per centum ad valorem.

429, Buttons commercially known as Agate buttons, twenty-five
per centum ad valorem. Pearl and shell buttons, two and’
one-half cents per line button measure of one-fortieth of one
inch per gross, and in addition thereto twenty-five per centum
ad valorem.

430. Ivory, vegetable ivory, bone or horn buttons, fifty per centum
ad valorem.

431, Shoe-buttons, made of paper, board, papier maché, pulp, or
other similar material not specially provided for in this act,
valued at not exceeding’ three cents per gross, one cent per.
gross, ;

432. Coal, bituminous, and shale, seventy-five cents per ton of

twenty-eight bushels, eighty pounds to the bushel; 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.

433, Coke, twenty per centum ad valorem.

434. Cork bark, cut into squares or cubes, ten cents per pound;

manufactured corks, fifteen cents per pound.

435. Dice, draughts, chess-men, chess-balls, and billiard, pool, and

bagatelle balls, of ivory, bone, or other materials, fifty per centum
ad valorem. ‘

436. Dolls, doll,heads, toy marbles of whatever material composed,

and all other toys not composed of rubber, china, porcelain, parian,
bisque, earthen or stoneware, and not specially provided for in this
act, thirty-five per centum ad valorem.

437, Emery grains, and emery manufactured, ground, pulverized,

or refined, one cent per pound.
EXPLOSIVE SUBSTANCES. —

438. Fire-crackers of all kinds, eight cents per pound, but no al-
lowance shall be made for tare or damage thereon.

439, Fulminates, fulminating powders, and like articles, not spe-
cially provided for in this act, thirty per centum ad valorem.

440. Gunpowder, and all explosive substances used for mining,
blasting, artillery, or sporting purposes, when valued at
twenty cents or less per pound, five cents per pound; valued
above twenty cents per pound, eight cents per pound.

441, Matches, friction or faa er, of all descriptions, per gross of
one hundred and forty-four boxes, containing not more than
one hundred matches per box, ten cents per gross; when im-
ported. otherwise than in boxes containing not more than
one hundred matches each, one cent per one thousand
matches.

442, Percussion-caps, forty per centum ad valorem.

443, Feathersand downs of all kinds, crude or not dressed, colored,

or manufactured, not specially provided for in this act, ten per
centum ad valorem; when dressed, colored, or manufactured, in-
44

cluding quilts of down and other manufactures of down, and also
including dressed and finished birds suitable for millinery orna-
ments, and artificial and ornamental feathers and flowers, or parts
thereof, of whatever material composed, not specially provided for
in this act, fifty per centum ad valorem. 2

444, Furs, dressed on the skin but not made up into articles, and
furs not on the skin, prepared for hatters’ use, twenty per centum
ad. valorem.

44% Glass beads, loose, unthreaded or unstrung, ten per centum
ad valorem.

446. Gun-wads of all descriptions, thirty-five per centum ad valo-
rem.

447. Hair, human, if clean or drawn but not manufactured, twenty
per centum ad valorem.

a Hair-cloth, known as “‘crinoline-cloth,” eight cents per square

ard.
v ig Hair-cloth, known as “‘hair seating,” thirty cents per square
ard. :
- 450. Hair, curled, suitable for beds or mattresses, fifteen per centum
ad valorem.

451. Hats, for men’s, women’s, and children’s wear, composed of
the fur of the rabbit, beaver, or other animals or of which such fur
is the component material of chief value, wholly or partially man-
ufactured, including fur hat bodies, fifty-five per centum ad valorem.
JEWELRY AND PRECIOUS STONES.— er

452. Jewelry: All articles, not elsewhere specially provided for in
this act composed of precious metals or imitations thereof,
whether set with coral, jet, or pearls, or with diamonds, ru-
bies, cameos, or other precious stones, or imitations thereof,
or otherwise, and which shall be known commercially as
“jewelry,” and cameos in frames, fifty per centum ad va-
lorem.

453. Pearls, ten per centum ad valorem.

454. Precious stones of all kinds, cut but not set, ten per centum
ad valorem; if set, and not specially provided for in this act,
twenty-five per centum ad valorem. Imitations of precious
stones composed of paste or glass not exceeding one inch in
dimensions, not set, ten per centum ad valorem.

LEATHER AND MANUFACTURES OF.—

455. Bend or belting leather and sole leather, and leather not spe-
cially provided for in this act, ten per centum ad valorem.

456. Calf-skins, tanned, or tanned and dressed, dressed upper
leather, including patent, enameled, and japanned leather,

. dressed or undressed, and finished; chamois or other skins
not specially enumerated or provided for in this act, twenty:
per centum ad valorem; Weeks tinder calf-skins, kangaroo,
sheep and goat skins, including lamb and kid skins, dressed.
and finished, twenty per centum ad valorem; skins for mo-
rocco, tanned but unfinished, ten per centum ad valorem;
piano forte leather and piano forte action leather, thirty-five
per centum ad valorem; japanned calf-skins, thirty per
centum ad valorem; boots and shoes, mude of leather,
twenty-five per centum ad valorem.

457. But leather cut into shoe uppers or ae or other forms;
suitable for conversion into manufactured articles, shall ‘be
classified as manufactures of leather, and pay duty accord-

ingly.
458.

45

Gloves of all descriptions, cornpcsed wholly or in part of kid
or other leather, and whether wholly or partly manufact-
ured, shall pay duty at the rates fixed in connection with the
following specified kinds thereof, fourteen inches in extreme
length when stretched to the full extent, being in each case
hereby fixed as the standard, and one dozen pairs as the
basis, pam Ladies’ and children’s schmaschen of said
length or under, one dollar and seventy-five cents per dozen ;
ladies’ and children’s lamb of said length or under, two dol-
lars and twenty-five cents per dozen; ladies’ and children’s
kid of said length or under, three dollars and twenty-five
cents per dozen; ladies’ and children’s suedes of said length
or under, fifty per centum ad valorem ; all other ladies’ and
children’s leather ble and all men’s leather gloves of said
length or under, fifty per centum ad valorem; all leather
gloves over fourteen inches in length, fifty per centum ad
valorem; and in addition to the above rates there shall be
paid on all men’s gloves one dollar per dozen; on all lined
gloves one dollar per dozen; on all pique or prick seam
gloves, fifty cents per dozen; on all embroidered gloves, with
more than three single strands or cords, fifty cents per dozen
pairs. Provided, That all gloves represented to be of a kind
or grade below their actual kind or grade shall pay an addi-
tional duty of five dollars per dozen pairs: Provided fur-
ther, That none of the articles named in this paragraph
dees pay a less rate of duty than fifty per centum ad va-

orem. .

MISCELLANEOUS MANUFACTURES.— -

459.

460.

461,

462.

463,
464.

Manufactures of alabaster, amber, asbestos, bladders, coral,
cat-gut or whip-gut or worm-gut, jet, paste, spar, wax, or of
which these substances or either of them is the component
material of chief value, not specially provided for in this
act, twenty-five per centum ad valorem; osier or willow
prepared for basketmakers’ use, thirty per centum ad valo-
rem ; manufactures of osier or willow, forty per centum ad
valorem.

Manufactures of bone, ehips grass, horn, India-rubber, palm-
leaf, straw, weeds, or whalebone, or of which these sub-
stances or either of them is the component material of chief
value, not specially provided for in this act, thirty per
centum ad valorem. —

Manufactures of leather, fur, gutta-percha, vulcanized India
rubber, known as hard rubber, human hair, papier-mache,
indurated fiber wares and other manufactures composed of
wood or other pulp, or of which these substances or either
of them is the component material of chief value, all of the
above not specially provided for in this act, thirty-five per
centum ad valorem.

Manufactures of ivory, vegetable ivory, mother-of-pearl, and
shell, or of which these substances or either of them is the
component material of chief value, not specially provided
for in this act, forty per centum ad valorem.

Masks, composed of paper or pulp, thirty-five per centum ad
valorem.

Matting made of cocoa-fiber or rattan, twelve cents per square
yard; mats made of cocoa-fiber or rattan, eight cents per
square foot.
46

465. Paintings, in oil or water colors, and statuary, not otherwise
provided for in this act, fifteen per centum ad valorem; but the
term “statuary” as herein used shall be understood to include only

such statuary as is cut, carved, or otherwise wrought by hand
from a solid block or mass of marble, stone,or alabaster, or from.

el and as is the professional production of a statuary or sculptor
only. ae :

466, Pencils of wood filled with lead or other material, and pencils
of lead, fifty cents per gross and thirty per centum ad valorem; slate
pencils, four cents per gross. :

467. Pencil-leads not in wood, ten per centum ad valorem.

PIPES AND SMOKERS’ ARTICLES.— 2

468. Pipes, pipe-bowls, of all materials, and all smokers’ articles

whatsoever, not specially provided for in this act, including

cigarette-books, cigarette book-covers, pouches for smoking

or chewing tobacco, and cigarette-paper in all forms, seventy
er centum ad valorem ; all common tobacco pipes of clay,
fteen cents per gross.

469. Plush, black, known commercially as hatters’ plush, composed
of silk, or of silk and cotton, and used exclusively for making men’s
hats, ten per centum ad valorem.

470. Umbrellas, parasols, and sun-shades, covered with silk, or
alpaca, fifty-five per centum ad valorem; if covered with other ma-
terial, forty-five per centum ad valorem.

.. 471. Umbrellas, parasols, and sunshades, sticks for, if plain, fin-
ished or unfinished, thirty-five per centum ad valorem; if carved,
fifty per centum ad valorem. :

472. Waste, not specially provided for in this act, ten per centum
ad valorem.

FREE List.

Sec. 2. On and after the sixth day of October, eighteen hundred
and ninety, unless otherwise specially provided for in this act, the
following articles when imported shall be exempt from duty :

473. Acids used for medicinal, chemical, or manufacturing pur-
poses, not specially provided for in this act.

474, Aconite.

475. Acorns, raw, dried or undried, but unground.

476. Agates, unmanufactured.

477, Albumen.

478. Alf’arine, natural or artificial, and dyes commercially known
as Alizarine yellow, Alizarine orange, Alizarine green, Alizarine
blue, Alizarine brown, Alizarine black.

479. Amber, unmanufactured, or crude gum,

480. Ambergris.

481. Aniline salts,

482. Any animal imported specially for breeding purposes shall be
admitted free: Provided, That no such animal shall be admitted
free unless pure bred of a recognized breed, and duly registered
in the book of record established for that breed: And provided
further, That certificate of such record and of ‘the pedigree of such
animal shall be produced and submitted to the customs officer, dul
authenticated by the proper custodian of such book of record,
together with the affidavit of the owner, agent, or importer that
such animal is the identical animal described in said certificate of

i,
47

record and pedigree. The Secretary of the Treasury may prescribe
such additional regulations as may be required for the strict enforce-
ment of this provision.

483. Animals brought into the United States temporarily for a
period not exceeding six months, for the purpose of exhibition or
competition for a offered by any agricultural or racing associa-
tion ; but a bond shall be given in accordance with regulations pre-
scribed by the Secretary of the Treasury ; also, teams of animals,
including their harness and tackle and the wagons or other vehicles
actually owned by persons emigrating from foreign countries to the
United States with their families, and in actual use for the purpose
of such emigration under such regulations as the Secretary of the
Treasury may prescribe; and wild animals intended for exhibition
in zoological collections for scientific and educational purposes, and
not for sale or profit.

484, Annatto, roucou, rocoa, or orleans, and all extracts of.

485. Antimony ore, crude sulphite of, :

486. Apatite.

487, Argal, or argol, or crude tartar.

488. Arrow root, raw or unmanufactured.

489. Arsenic and sulphide of, or orpiment.

490. Arseniate of aniline.

491. Art educational stops, composed of glass and metal and valued
at not more than six cents per gross. :

492. Articles in a crude state used in dyeing or tanning not spe-
cially provided for in this act.

493. Articles the growth, produce, and manufacture of the United
States, when returned after having been exported, without having
been advanced in value or improved in condition by any process of
manufacture or other means; casks, barrels, carboys, bags, and other
vessels of American manufacture exported filled with American
products, or exported empty and returned filled with foreign products,
including shnelcs when returned as barrels or boxes ; also quicksilver
flasks or bottles, of either domestic or foreign manufacture, which
shall have been actually exported from the United States ; but proof
of the identity of such articles shall be made, under general regula-
tions to be prescribed by the Secretary of the Treasury; and if any
such articles are subject to internal tax at the time of exportation
such tax shall be proved to have been paid before exportation and
not refunded: Provided, That this paregrep® shall not apply to any
article upon which an allowance of drawback has been made, the
re-importation of which is hereby prohibited except upon payment
of duties equal to the drawbacks allowed; or to any article manu-
factured in bonded-warehouse and exported under any provision of

law: And provided further, That when manufactured tobacco which
has been exported without payment of internal-revenue tax shall be
re-imported it shall be retained in the custody of the collector of
customs until internal-revenue stamps in payment of the legal duties
shall be placed thereon.

494; Asbestos, unmanufactured.

495. Ashes, wood and lye of, and beet-root ashes.

496. Asphaltum and bitumen, crude, °

497, Asafetida.

498. Balm of Gilead.

499. Barks, cinchona or other from which quinine may be ex-
tracted.
48

500 Baryta, carbonate of, or witherite,
501. Bauxite, or beauxite.
' 502. Beeswax. ‘
503. Bells, broken, and bell metal broken and fit only to be re-
-manufactured. .

504 Birds, stuffed, not suitable for millinery ornaments, and bird
oe prepared for preservation, but not further advanced in manu-

acture.

505. Birds and land and water fowls.

506. Bismuth.

507. Bladders, including fish-bladders or fish-sounds, crude, and
all integuments of animals not specially provided for in this act.

508. Blood, dried.

509. Bologna sausages. .

510. Bolting-cloths, especially for milling purposes, but not suita-
ble for the manufacture of wearing spare.

511. Bones, crude, or not burned, calcined, ground, steamed, or
otherwise manufactured, and bone-dust or animal carbon, and bone
ash, fit only for fertilizing purposes.

512. Books, engravings, photographs, bound or unbound etch-
ings, maps, and charts, which shall have been printed and bound or
manufactured more than twenty years at the date of importation.

513. Books and pamphlets printed exclusively in languages other
than English; also books and music, in raised print, used exclu-
sively by the blind.

514. Books, engravings, photographs, etchings, bound or unbound,,
maps and charts imported by authority or for the use of the United
States or for the use of the Library of Congress.

515. Books, maps, lithographic prints, and charts, specially im-
orted, not more hen two copies in any one invoice, in good faith,.
or the use of any society incorporated or established for educational,

philosophical, literary, or religious purposes, or for the encourage-
ment of the fine arts, or for the use or by order of any college, acad-
emy, school, or seminary of learning in the United States, subject
to such regulations as the Secretary of the Treasury shall prescribe.

516. Books, or libraries, or Pl of libraries, and other household.
effects of persons or families from foreign countries, if actually used
abroad by them not less than one year, and not intended for any
other person or persons, nor for sale.

517. Brazil paste.

518. Braids, plaits, laces, and similar manufactures composed of
straw, chip, grass, palm-leaf, willow, osier, or rattan, suitable for
making or ornamenting hats, bonnets, and hoods.

519. Brazilian pebble, unwrought or unmanufactured,

520. Breccia, in block or slabs.

521. Bromine.

522. Bullion, gold or silver.

523. Burgundy pitch.

524. Cabinets of old coins and medals, and other collections of
antiquities, but the term ‘‘antiquities” as used in this act shall in-
clude only such articles as are suitable for souvenirs or cabinet col-
lections, and which shall have been produced at any period prior to
the year seventeen hundred.

525. Cadmium.

526. Calamine.

627. Camphor, crude,
49

528. Castor or castoreum.

529. Catgut, whip-gut, or worm-gut, unmanufactured, or not fur-
ther manufactured than in strings or cords.

530. Cerium.

531. Chalk, unmanufactured.

532. Charcoal. .

533 Chicory-root, raw, dried, or undried, but unground.

534 Civet, crude.

535 Clay—Common blue clay in casks suitable for the manufact-
ure of crucibles.

536. Coal, anthracite.

537. Coal stores of American vessels ; but none shall be unloaded.

538. Coal-tar, crude.

539. Cobalt and cobalt-ore.

540 Cocculus indicus.

541. Cochineal.

542. Cocoa, or cacao, crude, and fiber, leaves, and shells of.

543. Coffee.

544, Coins, gold, silver, and copper.

545 Coir, and coir yarn. .

546. Copper, old, taken from the bottom of American vessels com-
pelled by marine disaster to repair in foreign ports. :

547. Coral, marine, uncut, and unmanufactured.

548. Cork-wood, or cork-bark, unmanufactured.

549, Cotton, and cotton-waste or flocks.

550. Cryolite, or kryolith.

551. Cudbear.

552. Curling-stones, or quoits, and curling-stone handles.

553. Curry, and curry-powder.

554. Cutch.

555. Cuttle-fish bone.

556. Dandelion roots, raw, dried, or undried, but unground.

557. Diamonds and other precious stones, rough or uncut, includ-
ing glaziers’ and engravers’ diamonds not set, and diamond dust or
bort, and jewels to be used in the manufacture of watches,

558 Divi-divi.

559. Dragon’s blood.

560. Drugs, such as barks, beans, berries, balsams, buds, bulbs,
and bulbous roots, excrescences such as nut-galls, fruits, flowers,
dried fibers, and dried insects, grains, gums, and gum-resin, herbs,
leaves, lichens, mosses, nuts, roots, and stems, spices, vegetables,
seeds aromatic, and seeds of morbid growth, weeds, and woods used
expressly for dyeing ; any of the foregoing which are not edible and
are in a crude state, and not advanced in value or condition by re-
fining or grinding, or by other process of manufacture, and not
specially provided for in this act.

-561. Eggs of birds, fish, and insects.

562. Emery ore.

563. Ergot.

564, Fans, common palm-leaf and palm-leaf unmanufactured.

565. Farina.

566. Fashion-plates, engraved on steel or copper or on wood, col-
ored or plain. :

567. Wéathers and downs for beds.

668. Feldspar.

4710——4
50

569. Felt, adhesive, for sheathing vessels.

570. Fibrin, in all forms.

571. Fish, the product of American fisheries, and fresh or frozen
fish (except salmon) caught in fresh waters by American vessels, or
with nets or other devices owned by citizens of the United States.

57%. Wish for bait.

573. Fish skins.

574. Flint, flints, and ground flint stones. .

575. Floor matting manufactured from round or split straw,
including what is commonly known as Chinese matting. :

576. Fossils.

577. Fruit-plants, tropical and semi-tropical, for the purpose of

ropagation or cultivation.

RUITS AND Nuts—

578. Currants, Zante or other.

579. Dates. ; .

580. Fruits, green, ripe, or dried, not.specially provided for in
this act.

581. Tamarinds.

582. Cocoa nuts.

583. Brazil nuts.

584. Cream nuts.

585. Palm nuts.

586. Palm-nut kernels.

58”. Furs, undressed.

588. Fur-skins of all kinds not dressed in any manner.

589. Gambier.

590. Glass, broken? and old glass, which can not be cut for use, and
fit only to be remanufactured.

591. Glass plates or disks, rough-cut or unwrought, for use in the
manufacture of optical instruments, spectacles, and eye-glasses, and
suitable only for such use: Provided, however, That such disks ex-
ceeding eight inches in diameter may be polished sufficiently to
enable the character of the glass to be determined. :
GRASSES AND FIBERS—

592. Istle or Tampico fiber.

593. Jute.

594. Jute butts.

595. Manilla.

596. Sisal-grass.

597. Sunn. '

And all other textile grasses or fibrous vegetable substances, un-
manufactured or undressed, not specially provided for in
this act.

598. Gold beaters’ molds and gold beaters’ skins.

599. Grease, and oils, such as are commonly used in soap-making
or in wire-drawing, or for eed or dressing leather and which are
fit only for such uses, not specially provided for in this act.

600. Guano, manures, and all substances expressly used for ma-
nure.

601. Gunny bags and gunny cloths, old or refuse, fit only for
remanufacture.

602. Guts, salted.

603. Gutta poe crude.

604, Hair of horse, cattle, and other animals, cleaned or uncleaned,
51

drawn or undrawn, but unmanufactured, not specially provided for
in this act; and human hair, raw, uncleaned, and not drawn.

605. Hides, raw or uncured, whether dry, salted, or pickled, An-
gora goat-skins, raw, without the wool, unmanufactured, asses’
skins, raw or unmanufactured, and skins, except sheep-skins with
the wool on.

foe Hide-cuttings, raw, with or without hair, and all other glue-
stock. j

607. Hide rope.

608. Hones and whetstones.

609. Hoofs, unmanufactured.

610. Hop roots for cultivation.

611. Horns and parts of, unmanufactured, including horn strips
and tips.

612. Ice.

613. India rubber, crude, and milk of, and old scrap or refuse
India rubber which has been worn out by use and is fit only for
remanufacture.

614. Indigo.

615. Iodine, crude.

616. Ipecac.

617. Iridium.

618. Ivory and vegetable ivory, not sawed, cut or otherwise
manufactured.

619. Jalap.

620. Jet, unmanufactured.

621. Joss+stick, or Joss-light.

622. Junk, old.

623. Kelp.

624. Kieserite. -

625. Kyanite, or cyanite, and kainite.

626. Lac-dye, crude, seed, button, stick, and shell.

627. Lac spirits.

628. Lactarine.

629. Lava, unmanufactured.

630. Leeches.

631. Lemon juice, lime juice, and sour-orange juice.

632. Licorice-root, unground.

633. Life-boats and life-saving apparatus specially imported by
oo incorporated or established to encourage the saving of human

oe

634, Lime, citrate of.

635. Lime, chloride of, or bleaching-powder.

636, Lithographic stones not engraved.

637. Litmus, prepared or not prepared.

638. Loadstones.

639. Madder and munjeet, or Indian madder, ground or prepared,
and all extracts of.

640. Magnesite, or native mineral carbonate of magnesia,

641. Magnesium.

642. Magnets.

643. Manganese, oxide and ore of.

644. Manna.

645. Manuscripts.

646. Marrow, crude.

647. Marsh mallows.
52

648. Medals of gold, silver, or copper, such as trophies or prizes.

649. Meerschaum, crude or unmanufactured.

650. Mineral waters, all not artificial. =)

651. Minerals, crude, or not advanced in value or condition by re-
fining or grinding, or by other process of manufacture, not specially
provided for in this act. ;

652. Models of inventions and of other improvements in the arts,
including patterns for machinery, but no article shall be deemed a
model or pattern which can be fitted for use otherwise.

653. Moss, sea-weeds, and vegetable substances, crude or unmanu-
factured, not otherwise specially provided for in this act.

654. Musk, crude, in natural pods.

655. Myrobolan.

656. Needles, hand-sewing.and darning. oe

657. Newspapers and periodicals; but the term ‘‘ periodicals” as
herein used aa be understood to embrace only unbound or paper-
covered publications, containing current literature of the day and
issued regularly at stated periods, as weekly, monthly, or quarterly.

658. Nux vomica..

659. Oakum.

660. Oil cake.

661. O1Ls: Almond, amber, crude and rectified ambergris, anise
or anise-seed, aniline, aspic or spike lavender, bergamot, ealeents
caraway, cassia, cinnamon, cedrat, chamomile, citronella or lemon
grass, civet, fennel, Jasmine or Jasimine, Juglandium, Juniper, lav-
ender, lemon, limes, mace, neroli or orange flower, nut oil or oil of
nuts not otherwise specially provided for in this act, orange oil, olive
oil for manufacturing or mechanical purposes unfit for eating and
not otherwise provided for in this act, ottar of roses, palm and cocoa-
nut, rosemary or anthoss, sesame or sesamum-seed or bean, thyme,
origanum red or white, valerian; and also spermaceti, whale, and
other fish oils of American fisheries, and all other articles the pro-
duce of such fisheries.

662. Olives, green or prepared.

663. Opium, crude or unmanufactured, and not adulterated, con-
taining nine per centum and over of morphia.

664. Orange and lemon peel, not preserved, candied, or otherwise
prepared.

665. Orchil, or orchil liquid.

666. Orchids, lily of the valley, azaleas, palms, and other plants
used for forcing under glass for cut flowers or decorative purposes.

667. Ores, of gold, silver, and nickel, and nickel matte: Provided,
That ores of nickel, and nickel matte, containing more than two per
centum of copper, shall pay a duty of one-half oF one cent per pound
on the copper contained therein,

668. Osmium.

669. Palladium.

670. 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, old or refuse gunny bags or
gunny cloth, and poplar or other woods, fit only to be converted into

aper.
: 671. Paraffine.

672. Parchment and vellum.

673. Pearl, mother of, not sawed, cut, polished, or otherwise manu-
factured.
53 c

674, Peltries and other usual goods and effects of Indians passing
or repassing the boundary line of the United States, under such regu-
lations as the Secretary of the Treasury may prescribe: Provided,
That this exemption shall not apply to goods in bales or other pack-
ages unusual among Indians.

675. Personal and household effects not merchandise of citizens of
the United States dying in foreign countries.

676. Pewter and britannia metal, old, and fit only to be re-manu-
factured.

677. Philosophical and scientific apparatus, instruments and prep-
arations ; statuary, casts of marble, heonee: alabaster, or plaster of
Paris; paintings, drawings, and etchings, specially imported in good
faith for the use of any society or institution incorporated or estab-
lished for religious, philosophical, educational, scientific, or literary
Deron: or for encouragement of the fine arts, and not intended for
sale.

678. Phosphates, crude or native.

679. Plants, trees, shrubs, roots, seed-cane, and seeds, all of the
foregoing imported by the Department of Agriculture or the United
States Botanic Garden.

680. Plaster of Paris and sulphate of lime, unground.

681. Platina, in ingots, bars, sheets, and wire.

682. Platinum, unmanufactured, and vases, retorts, and other ap-
paratus, vessels, and parts thereof composed of platinum, for chem-
ical uses.

683. Plumbago.

684. Polishing-stones.

685. Potash, crude, carbonate of, or ‘“‘black salts.” Caustic pot-
ash, or hydrate of, not including refined in sticks or rolls. Nitrate
of potash, or saltpeter, crude. Sulphate of potash, crude or refined.
Giiorats of potash. Muriate of potash.

686. Professional books, implements, instruments, and tools of
trade, occupation, or employment, in the actual possession at the
time of persons arriving in the United States; but this exemption
shall not be construed to include sacha or other articles im-
ported for use in any manufacturing establishment, or’for any other
person or persons, or for sale. G

687. Pulu.

688. Pumice.

689. Quills, prepared or unprepared, but not made up into com-
plete articles. .

690. Quinia, sulphate of, and all alkaloids or salts of cinchona-
bark.

691. Rags, not otherwise specially provided for:in this act.

692. Regalia and gems, statues, statuary and specimens of sculpt-
ure where specially imported in good faith for the useof any societ
incorporated or established solely for educational, philosophical,
literary, or religious purposes, or for the encouragement of fine arts,
or for the use or by order of any college, academy, school, seminary
of learning, or public library in the United States; but the term
“‘regalia ” as herein used shall be held to embrace only such insignia
of rank or office or emblems, as may be worn upon the person or
borne in the hand during public exercises of the society or institu-
tion, and shall not include articles of furniture or fixtures, or of
regular wearing-apparel, nor personal property of individuals,

693. Rennets, raw or prepared.
54

694, Saffron and safflower, and extract of, and saffron cake.

695. Sago, crude, and sago flour.

696. Salacine. ‘

697. Sauer-krout,

698. Sausage skins.

699, Seeds; anise, canary, caraway, cardamon, coriander, cotton,
cummin, fennel, fenugreek, hemp, hoarhound, mustard, rape, Saint
John’s bread or bene, sugar-beet, mangel-wurzel, sorghum or sugar
cane for seed, and all flower and grass seeds; bulbs and bulbous
ay not edible; all the foregoing not specially provided for in this
act.

700. Selep, or saloup. :

ys Shells of all kinds, not cut, ground, or otherwise manufact-
ured,

702. Shotgun barrels, forged, rough bored.

703. Shrimps, and other shell fish.

704. Silk, raw, or as reeled from the cocoon, but not doubled,
twisted, or advanced in manufacture in any way.

705. Silk cocoons and silk-waste.

706. Silk worm’s eggs.

707. Skeletons and other preparations of anatomy.

708, Snails.

709. Soda, nitrate of, or cubic nitrate, and chlorate of.

710. Sodium.

711. Sparterre, suitable for making or ornamenting hats.

712. Specimens of natural history, botany, and mineralogy, when
imported for cabinets or as objects of science, and not for sale.
SPIcEs—

718. Cassia, cassia vera, and cassia buds, unground.

714, Cinnamon, and chips of, unground.

715. Cloves and clove stems, unground.

716. Ginger-root, unground and not preserved or candied.

717. Mace.

718. Nutmegs.

719. Pepper, black or white, unground.

720. Pimento, unground.

721. Spunk.

722, Spurs and stilts used in the manufacture of earthen, porce-
lain, and stone ware. ,

723, Stoneand sand: Burr-stone in blocks, rough or manufactured,
and not bound up into mill-stones; cliff-stone, unmanufactured,
pumice-stone, rotten-stone, and sand, crude or manufactured.

724, Storax, or styrax.

725. Strontia, oxide of, and protoxideof strontian, and strontianite,
or mineral carbonate of strontia.

726. Sugars, all not above number sixteen Dutch standard in
color, all tank bottoms, all sugar drainings and sugar sweepings,
sirups of cane juice, melada, concentrated melada, and concrete and
concentrated molasses, and molasses,

727. Sulphur, lac or precipitated, and sulphur or brimstone, crude,
in bulk, sulphur ore, as pyrites, or sulphuret of iron in its natural
state, containing in excess of twenty-five per centum of sulphur (ex-
cept on the copper contained therein) and sulphur not otherwise pro-
vided for.

728. Sulphuric acid which at the temperature of sixty degrees
Fahrenheit does not exceed the specific gravity of one and fires hans
55

dred and eighty thousandths, for use in manufacturing superphos-
phate of lime or artificial manures of any kind, or for any agricultural
purposes.

729. Sweepings of silver and gold.

730. Tapioca, cassava or cassady.

731, Tar and pitch of wood, a pitch of coal-tar.

732. Tea and tea-plants.

733. Teeth, natural, or unmanufactured.

734, Terra alba.

735. Terra japonica.

736. Tin ore, cassiterite or black oxide of tin, and tin in bars,
blocks, pigs, or grain or granulated, until July the first, eighteen
hundred and ninety-three, and thereafter as otherwise provided for
in this act.

737. Tinsel wire, lame, or lahn.,

738. Tobacco stems.

739, Tonquin, tonqua, or tonka beans.

740. Tripoli.

741, Turmeric.

742. Turpentine, Venice.

743. Turpentine, spirits of.

744, Turtles,

745. Types, old, and fit only to be remanufactured.

746. Uranium, oxide and salts of.

747, Vaccine virus.

748. Valonia.

_ 749. Verdigris, or subacetate of copper.

750. Wafers, unmedicated.

‘751. Wax, vegetable or: mineral.

752. Wearing apparel and other personal effects (not merchandise)
of persons arriving in the United States, but this exemption shall
not be held to include articles not actually in use and necessary and
appropriate for the use'of such persons for the purposes of their

journey and present comfort and convenience, or which are intended

or any other person or persons, or forsale: Provided, however, That
all such wearing apparel and other personal effects as may have been
once imported into the United States and subjected to the payment
of duty, and which may have been actually used and taken or ex-
ported to foreign countries by the persons returning therewith to
the United States, shall, if not advanced in value or improved in
condition by aay. means since their exportation from the United
States, be entitled to exemption from duty, upon their identity bein
established, under such eas and regulations as may be prescribe
by the Secretary of the Treasury.
753. Whalebone, unmanufactured. :
754, Woop.—Logs, and round unmanufactured timber not spe-
cially enumerated or provided for in this act.
755. Fire wood, handle-bolts, heading-bolts, stave-bolts, and
. shingle-bolts, hop-poles, fence-posts, railroad ties, ship timber, and
ship-planking, not spo! provided for in this act.
756, Woods, namely, cedar, lignum-vitee, lancewood, ebony, box,
anadilla, mahogany, rosewood, satinwood, and all forms of cab-
inet-woods, in the log, rough or hewn; bamboo and rattan unmanu-
factured ; briar-root or briar-wood, and similar wood unmanufact-
ured, or not further manufactured than cut into blocks suitable for
the articles into which they are intended to be converted ; bamboo,
56

reeds, and sticks of partridge, hair-wood, pimento, orange, myrtle,
and other woods not otherwise specially provided for in this act, In
the rough, or not further manufactured than cut into lengths suit-
able for sticks for umbrellas, parasols, sun-shades, whips, or walk-
ing-canes ; and India malacca joints, not further manufactured than
cut into suitable lengths for the manufactures into which they are
intended to be converted. ; sole

757. Works of art, the production of American artists. residing
temporarily abroad, or other works of art, including pictorial paint-
ings on glass, imported expressly for presentation to a national insti-
tution, or to any State or municipal corporation, or incorporated
religious society, college, or other public institution, except stained
or painted window-glass or stained or painted glass windows; but
such exemption shall be subject to such regulations as the Secretary
of the Treasury may prescribe. . os 6s

758. Works of art, drawings, engravings, photographic pictures,
and philosophical and scientific apparatus brought by professional
artists, lecturers, or scientists arriving from abroad for use by them
temporarily for exhibition and in Tlastestien, romotion, and en-
couragement of -art, science, or industry in the United States, and
not for sale, and photographic pictures, paintings, and statuary, im-
ported for exhibition by any association established in good faith
and duly authorized under the laws of the United States, or of any
State, expressly and solely for the promotion and encouragement of
science, art, or industry, and not intended for sale, shall be admitted
free of duty, under such regulations as the Secretary of the Treasury
shall prescribe ; but bonds shall be given for the payment to the
United States of such duties as may be imposed by law upon any and
all of such articles as shall not be Dererton within six months after
such importation : Provided, That the Secretary of the Treasury
may, in his discretion, extend such period for a further term of six
months in cases where applications therefor shall be made.

759. Works of art, aa ections in illustration of the progress of
the arts, science, or manufactures, photee eyes) works in terra-cotta,
parian, pottery, or porcelain, and artistic copies of antiquities in
metal or other material hereafter imported in good faith for perma-
nent exhibition at a fixed place by any society or institution estab-
lished for the encouragement of the arts or of science, and all like
articles imported in good faith by any society or association for the
purpose of erecting a public monument, and not intended for sale,
nor for any other purpose than herein expressed ; but bonds shall be
given under such rules and regulations as the Secretary of the Treas-
ury may prescribe, for the payment of lawful duties which may
accrue should any of the enibls aforesaid be sold, transferred, or
used contrary to this provision, and such articles shall be subject,
at any time, to examination and inspection by the proper officers of
the customs: Provided, That the privileges of this and the preced-
ing section shall not be allowed to associations or corporations en-
gaged in or connected with business of a private or commercial char-
acter.

760. Yams.

761. Zaffer.

Ssc. 3. That with a view to secure reciprocal trade with countries
producing the following articles, and for this purpose, on and after
the first day of January eighteen hundred and ninety-two, whenever,
anfl so often as the President shall be satisfied that the Government
57

of any country producing and exporting sugars, molasses, coffee,
tea, and hides, raw and uncured, or any of such articles, imposes
duties or other exactions upon.the agricultural or other products of
the United States, which in view of the free introduction of such
sugar, molasses, coffee, tea, and hides into the United States he may
deem to be reciprocally unequal and unreasonable, he shall have the
power and it shall be his duty to suspend, by proclamation to that
effect, the provisions of this act relating to the free introduction of
such sugar, molasses, coffee, tea, and hides, the production of such
country, for such time as he shall deem just, and in such case and
during such suspension duties shall be levied, collected, and paid
upon sugar, molasses, coffee, tea, and hides, the product of or exported
from such designated country as follows, namely :

All sugars not above number thirteen Dutch standard in color shall
pay duty on their Sees tests as follows, namely :

All sugars not above number thirteen Dutch standard in color, all
tank bottoms, sirups of cane juice or of beet juice, melada, concen-
trated melada, concrete and concentrated molasses, testing by the
Pepe scke not above seventy-five degrees, seven-tenths of one cent
per pound ; and for every additional degree or fraction of a degree
shown by the PoleTnco Ete test, two hundredths of one cent per
pound additional.

All sugars above-number thirteen Dutch standard in color shall
be classified by the Dutch standard of color, and pay duty as fol-
lows, namely: Allsugar above number thirteen ane not above num-
ber a Dutch standard of color, one and three-eighths cents per
pound.

All sugar above number sixteen and not above number twenty
Dutch standard of color, one and five-eighths cents per pound.

All sugars above number twenty Dutch standard of color, two
cents per pound.

Molasses testing above fifty-six degrees, four cents per gallon.
Sugar drainings and sugar sweepings shall be subject to dut
either as molasses or sugar, as the case may be, according to polari-

scopic test.
n coffee, three cents per pound.

On tea, ten cents per pound.

Hides, raw or uncured,. whether dry, salted, or pickled, Angora
goat-skins, raw, without the wool, unmanufactured, asses’ skins,
raw or unmanufactured, and skins, except sheep-skins, with the wool
on, one and one-half cents per pound.

Src. 4. That there shale foried. collected, and paid on the im-
portation of all raw or unmanufactured articles, not enumerated or
provided for in this act, a duty of ten per centum ad valorem; and
on all articles manufactured, in whole or in pe not provided for
in this act, a duty of twenty per centum ad valorem.

Src. 5. That each and every imported article, not enumerated in
this act, which is similar, either in material, quality, texture, or the
use to which it may be applied, to any article enumerated in this act
as chargeable with duty shall pay the same rate of duty which is
levied on the enumerated article which it most resembles in any of
the particulars before mentioned ; and if any non-enumerated article
equally resembles two or more enumerated articles on which differ-
ent rates of duty are chargeable there shall be levied on such non-
enumerated article the same rate of duty as is chargeable on the
article which it resembles paying the highest rate of duty; and on
58

articles not enumerated, manufactured of two or more materials, the
duty shall be assessed at the highest rate at which the same would
be chargeable if composed wholly of the component material thereof
of chief value; and the words “component material of chief value,
wherever used in this act, shall be ‘held to mean that component
material which shall exceed in value any other single component
material of the article; and the value of each component material
shall be determined by the ascertained value of such material in its
condition as found in the article. If two or more rates of duty shall
be applicable to any imported article it shall pay duty at the highest
of such rates. :

Suc. 6. That on and after the first day of March, eighteen hun-
dred and ninety-one, all articles of foreign manufacture, such as are
usually or ordinarily marked, stamped, branded, or labeled, and all

ackages containing such or other imported articles, shall, respect-
ively, be plainly marked, stamped, branded, or labeled in legible
English words, so as to indicate the country of their origin; and
unless so marked, stamped, branded, or labeled they shall not be ad-
mitted to entry. : t

Szc. 7. That on and after March first, eighteen hundred and ninety-
one, no article of imported merchandise which shall copy or simulate
the name or trade-mark of any domestic manufacture or manufact-
urer, shall be admitted to entry at any custom-house of the United
States. And in order to aid the officers of the customs in enforcing
this prohibition any domestic manufacturer who has adopted trade-
marks may require his name and residence and a oe of
his trade-marks to be recorded in books which shall be kept for
that purpose in the Department of the Treasury under such regu-
lations as the Secretary of the Treasury shall prescribe, and may
furnish to the Department fac-similes of such trade-marks; and
thereupon the Secretary of the Treasury shall cause one or more
on of the same to be transmitted to each collector or other proper
officer of the customs. :

Sgc. 8. That all lumher,timber, hemp, manilla, wire rope, and iron
and steel rods, bars, spikes, nails, plates, tees, angles, beams, and bolts
and copper and composition metal which may be necessary for the
construction and ee of vessels built in the United States for
foreign account and ownership or for the purpose of being employed
in the foreign trade, including the trade Thelnapen the Atlantic and
Pacific ports of the United States, after the passage of this act, may
be imported in bond, under such regulations as the Secretary of the
Treasury may prescribe ; and upon proof that such materials have
been used for such purpose no duties shall be paid thereon. But
vessels receiving the benefit of this section shall not be allowed to
engage in the coastwise trade of the United States more than two
months in any one year, except upon the payment to the United
States of the duties on which a rebate is herein allowed: Provided,
That vessels built in the United States for foreign account and own-
ership shall not be allowed to engage in the coastwise trade of the
United States.

Sec. 9, Thatall articles of foreign production needed for the repair
of American vessels engaged in foreign trade, including the trade
between the Atlantic and Pacific ports of the United States, may be
withdrawn from bonded-warehouses free of duty, under such regu-
lations as the Secretary of the Treasury may prescribe.

Src. 10. That all medicines, preparations, compositions, perfum-
59

ery, cosmetics, cordials, and other liquors manufactured wholly or
in part of domestic spirits, intended for exportation, as provided by
law, in order to be manufactured and sold or removed, without
being charged with duty and without having a stamp affixed thereto,
shall, under such regulations as the Secretary of the Treasury may
prescribe, be made and manufactured in warehouses similarly con-
structed to those known and designated in Treasury regulations as
bonded-warehouses, class two: Provided, That such manufacturer
shall first give satisfactory bonds to the collector of internal revenue
for the faithful observance of all the provisions of law and the regu-
lations as aforesaid, in amount not less than half of that required by
the one 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 direc-
tion of the proper officer having charge thereof, who shall be desig-
nated by the Secretary of the Treasury without being charged with
duty, and without having a stamp affixed thereto, Any manu-
facturer of the articles aforesaid, or any of them, having such
bonded warehouse as aforesaid, shall be at liberty, under such regu-
lations as the Secretary of the Treasury may prescribe, to conve
therein any materials to be used in such manufacture whic
are allowed by the provisions of law to be exported free from
tax or duty, as well as the necessary materials, implements, pack-
ages, vessels, brands, and labels for the preparation, putting up,
and export of the said manufactured articles; and every article so
used shall be exempt from the payment of stamp and excise duty by
such manufacturer. Articles and materials so to be used may be
transferred from any bonded-warehouse in which the same may be,
under such regulation as the Secretary of the Treasury may prescribe,
into any bonded-warehouse in which such manufacttire may be con-
ducted, and may beusedinsuch manufacture, and when so used shall be
exempt from stamp and excise duty; andthe receipt of the officer in
charge asaforesaid shall bereceived as a voucher for the manufacture
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 ship-board, or from the bonded-warehouse in
which-the same may be, into the bonded-warehouse in which such
manufacture may be carried on, for the eT a 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 be taken
therefrom except for exportation, under the direction of the proper |
officer having charge thereof as aforesaid, whose certificate, describ-
ing the articles by their mark or otherwise, the quantity, the date of
importation, and name of vessel, with such additional particulars as
may from time to time be required, shall be received by the collector
of customs in cancellation of the bond or return of the amount of
foreign import duties. All labor performed and services rendered
under these regulations shall be under the supervision of an officer
of the customs, and at the expense of the manufacturer.

Suc. 11. All persons are prohibited from pontine into the United
States from any foreign country any obscene. book, pamphlet, paper,
writing, advertisement, circular, print, picture, drawing, or other
representation, figure, or image on or of paper or other material, or
any cast, instrument, or other article of an immoral nature, or any
60

drug or medicine, or any article whatever, for the prevention of
conception, or for causing unlawful abortion. No such articles,
whether imported separately or contained in packages with other
goods entitled to entry, shall be admitted to entry; and all such
articles shall be proceeded against, seized, and forfeited by due
course of law. All such prohibited articles and the package in
which they are contained in the course of importation shall be de-
tained by the officer of customs, and proceedings taken against the
same as prescribed in the following section, unless it appears to the
satisfaction of the collector of customs that the obscene articles con-
tained in the package were inclosed therein without the knowledge
or consent of the importer, owner, agent, or consignee: Provided,
That the drugs hereinbefore mentiGned: when imported in bulk and
not put up for any of the purposes hereinbefore specified, are ex-
cepted from the operation of this section.

EC. 12. That whoever, being an officer, agent, or employee of the
Government of the United States, shall knowingly aid or abet any
penn engaged in any violation of any of the provisions of law pro-

ibiting importing, advertising, dealing in, exhibiting, or sending
or receiving by mail obscene or indecent publications or representa-
tions, or means for preventing conception or procuring abortion,
or other articles of indecent or immoral use or tendency, shall be
deemed guilty of a misdemeanor, and shall for every offense be pun-
ishable by a fine of not more than five thousand dollars, or by im-
prisonment at hard labor for not more than ten years, or both. .

Sec. 13. That any judge of any district or circuit court of the
United States, within the proper district, before whom complaint in
writing gf any violation of the two preceding sections is made, to
the satisfaction of such judge, and founded on knowledge or belief,
and if upon belief, setting forth the grounds of such belief, and sup-

orted by oath or affirmation of the complainant may issue, con-
ormably to the Constitution, a warrant directed to the marshal or
any deputy marshal, in the proper district, directing him to search
for, seize, and take possession of any such article or thing mentioned
in the two preceding sections, and to make due and immediate re-
turn thereof to the end that the same may be condemned and de-
stroyed by proceedings, which shall be conducted in the same manner
as other proceedings in the case of municipal seizure, and with the
same right of appeal or writ of error.

Src. 14. That machinery for repair may be imported into the
United States without payment of duty, under bond, to be given in
double the appraised value thereof, to be withdrawn and exported
after said machinery shall have been repaired ; and the Secretary of
the Treasury is authorized and directed to prescribe such rules and
regulations as may be necessary to protect the revenueagainst 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 limit-
ing all bonds to a period of time of not more than six months from
the date of the importation.

Suc. 15. That the produce of the forests of the State of Maine
upon the Saint John River and its tributaries, owned by American
citizens, and sawed or hewed in the Province of New Brunswick by
American citizens, the same being unmanufactured in whole or in
part, which is now admitted into the ports of the United States free
61

of duty, shall continue to be so admitted under such regulations as
the Secretary of the Treasury shall, from time to time, prescribe.

Sec. 16. That the produce of the forests of the State of Maine upon
the Saint Croix River and its tributaries owned by American citi-
zens, and sawed in the Province of New Brunswick by American
citizens, the same being unmanufactured in whole or in part, shall
be admitted into the ports of the United States free of duty, under
such regulations as the Secretary of the Treasury shall, from time to
time, prescribe.

Src. 17. Thata discriminating duty of ten per centum ad valorem,
in addition to the duties imposed by law, shall be levied, collected,
and paid on all goods, wares, or merchandise which shall be imported
in vessels not of the United States; but this discriminating duty
shall not apply to goods, wares, and merchandise which shall be im-
ported 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.

Src. 18. That no goods, wares, or merchandise, unless in cases
provided for by treaty, shall be imported into the United States from
any foreign port or place, except in vessels of the United States, or
in such foreign vessels as truly and wholly belong to the citizens or
subjects of that country of which the goods are the growth, produc-
tion, or manufacture, or from which such goods, wares, or merchan-
dise can only be, or most usually are, first shipped for transportation.
All goods, wares, or merchandise imported contrary to this section,
and the vessel wherein the same shall be imported, together with her
* eargo, 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 regulations, restrictions, and_provis-
jons as have been heretofore established for the recovery, collection,
distribution, and remission of forfeitures to the United States by
the several revenue laws.

Src. 19. That the preveding 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.

Suc. 20. That the importation of neat cattle and the hides of neat
cattle from any foreign country into the United States is prohibited:
Provided, That the operation of this section shall be suspended as
to any foreign country or countries, or any parts of such country or
countries, whenever the Secretary of the Treasury shall officially de-
termine, and give public notice thereof that such importation will
not tend to the introduction or spread of contagious or infectious
diseases among the cattle of the United States; and the Secretary of
the Treasury is hereby authorized and empowered, and it shall be
his duty, to make all necessary orders and regulations to carry this
section into effect, or to suspend the same as therein provided, and
to send copies thereof to the proper officers in the United States, and
to such officers or agents of the United States in foreign Countries
as he shall judge necessary. ; he
Suc. 21. That any person convicted of a willful violation of an

of the provisions of the preceding section shall be fined not exceed-
ing five hundred dollars, or imprisoned not exceeding one year, or
both, in the discretion of the Court.
62

Sxc. 22. That upon the reimportation of articles once exported of
the growth, product, or manufacture of the United States, upon
which no internal tax has been assessed or paid, or upon which suc.
tax has been paid and refunded by allowance or drawback, there
shall be levied, collected, and paid a duty equal to the tax imposed
by the internal-revenue laws upon such articles, except articles manu-
factured in bonded warehouses and exported pursuant to law, which
shall be subject to the same rate of duty as if originally imported.

Src. 23. That whenever any vessel laden with merchandise in
whole or in part subject to duty has been sunk in any river, harbor,
bay, or waters subject to the jurisdiction of the United States, and
within its limits, for the period of two years, and is abandoned by
the owner thereof, any person who may raise such vessel shall be
permitted to bring any merchandise recovered therefrom into the
port nearest to the place where such vessel was so raised, free from
the payment of any duty thereupon, and without being obliged to
enter the same at the custom-house ; but under such regulations as
the Secretary of the Treasury may prescribe. .

Sxc. 24. That the works of manufactures engaged in smelting or
refining metals in the United States may be designated as bonded-
warehouses under such regulations as the Secretary of the Treasury
may prescribe: Provided, That such manufacturers shall first give
satisfactory bonds to the Secretary of Treasury. Metals in any
crude form requiring smelting or refining to make them readil
available in the arts, imported into the United States to be smelted
or refined and intended to be exported in a refined but unmanufact-
ured state, shall, under such rules as the Secretary of the Treasury
may prescribe and under the direction of the proper officer, be re-
moved in original packages or in bulk fromthe vessel or other vehicle
on which it has been imported, or from the bonded-warehouse in
which the same may be into the bonded-warehouse in which such
smelting and refining may be carried on, for the purpose of being
smelted and refined without payment of duties thereon, and may
there be smelted and refined, together with other metals of home or
foreign production: Provided, That each day a quantity of refined
metal equal to the amount of imported metal refined that day shall
be set aside, and such metal so set aside shall not be taken from said
works except for exportation, under the direction of the proper offi-
cer having charge thereof as aforesaid, whose certificate, describing
the articles by their marks or otherwise, the quantity, the date of
importation, and the name of vessel or other vehicle by which it
was imported, with such additional particulars as may from time to
time be required, shall be received by the collector of customs as
sufficient evidence of the exportation of the metal, or it may be re-
moved, under such regulationsas the Secretary of the Treasury may
prescribe, to any other bonded-warehouse, or upon entry for, and
payment of duties, for domestic consumption, All labor performed
and services rendered under these regulations shall be under the
supervision of an officer of the customs, to be appointed by the Sec-
retary of the Treasury, and at the expense of the manufacturer.

Src, 25. That where imported materials on which duties have been
a are used in the manufacture of articles manufactured or pro-

uced in the United States, there shall be allowed onthe exportation ...

of such articles a drawback equal in amount to the duties paid on the
materials used, less one per centum of such duties: Provided, That
when the articles exported are made in part from domestic materials,
63

the imported materials, or the parts of the articles made from such
materials shall so appear in the completed articles that the quantity
or measure thereof may be ascertained. And provided further, That
the drawback on any article allowed under existing law shall be
continued at the rate herein provided. That the imported materials
used in the manufacture or production of articles entitled to draw-
back of customs duties when exported shall in all cases where draw-
back of duties paid on such materials is claimed, be identified, the
uantity of such materials used and the amount of duties paid
thereon shall be ascertained, the facts of the manufacture or pro-
duction of such articles in the United States and their exportation
therefrom shall be determined, and the drawback due thereon shall
be paid to the manufacturer, producer, or exporter, to the agent of
either or to the person to whom such manufacturer, producer, ex-
porter or agent shall in writing order such drawback paid, under
such regulations as the Secretary of the Treasury shall prescribe.

INTERNAL REVENUE,

Src. 26. That on and after the first day of May, eighteen hun-
dred and ninety-one, all special taxes eee by the laws now in
force upon dealers in leaf tobacco, retail dealers in leaf tobacco,
dealers in tobacco, manufacturers of tobacco, manufacturers of
cigars, and peddlers of tobacco are hereby repealed. Every such
dealer in leaf tobacco, retail dealer in leaf tobacco, manufacturer,
and peddler shall, however, register with the collector of the district
his name, or style, place of residence, trade, or business, and the
place where such trade or business is to be carried on, the same as
though the tax had not been repealed, and a failure to register as
herein required shall subject such person to a penalty of fifty
dollars.

Sxc. 27. That all provisions of the statutes imposing restrictions
of any kind whatsoever upon farmers and growers of tobacco in re-
gard to the sale of their leaf tobacco, and the keeping of books, and
the registration and report of their sales of leaf tobacco, or impos-
ing any tax on account of such sales, are hereby repealed: Provided,
however, That it shall be the duty of every farmer or planter pro-
ducing and selling leaf-tobacco, on demand of any internal-revenue
officer, or other authorized agent of the Treasury Department, to
furnish said officer or agent a true and complete statement, verified
by oath, of all his sales of leaf-tobacco, the number of hogsheads,
cases, or pounds, with the name and residence, in each instance, of
the person to whom sold, and the place to which itis shipped. And
every farmer or planter who willfully refuses to furnish such in-
formation, or who knowingly makes false statements as to any of
the facts aforsaid, shall be guilty of a misdemeanor, and shall be
liable to a penalty not,exceeding five hundred dollars.

Src. 28. That section thirty-three hundred and eighty-one of the
Revised Statutes, be, and the same is hereby, amended by striking
out all after the said number and substituting therefor the follow- |
ing:

2 Every peddler of tobacco, before commencing, or, if he has
already commenced, before continuing to peddle tobacco, shall fur-
nish to the collector of his district a statement accurately setting
forth the place of his residence, and, if in a city the street and num-
ber of the street where he resides, the State or States through which
64

he proposes to travel ; also whether he proposes to sell his own man-
ufactures or the manufactures of others, and, if he sells for other
parties, the person for whom he sells. He shall also give a bond in
the sum of five hundred dollars, to be approved by the collector of
the district, conditioned that he shall not engage in any attempt, by
himself or by collusion with others, to defraud the Government of
any tax on tobacco, snuff, or cigars; that he shall neither sell nor
offer for sale any tobacco, snuff, or cigars, except in original and full
packages, as the law requires the same to be put up and prepared by
the manufacturer for sale, or for removal for sale or consumption,
and except such packages of tobacco, snuff, and cigars as bear the
manufacturer’s label or caution notice, and his legal marks and
brands, and genuine internal-revenue stamps which have never be-
fore been used.” :

Sxo. 29. That section thirty-three hundred and eighty-three, Re-
vised Statutes, as amended by section fifteen of the act of March
first, eighteen hundred and seventy-nine, be, and the same is hereby,
amended by striking out all of said section and by substituting in
lieu thereof the following:

“Every peddler of tobacco shall obtain a certificate from the col-
lector of his collection district, who is hereby authorized and directed
to issue the same, giving the name of the peddler, his residence, and
the fact of his having filed the required bond; and shall on demand
of any officer of internal revenue produce and exhibit his certificate.
And whenever any peddler refuses to exhibit his certificate, as afore-
said, on demand of any officer of internal revenue, said officer may
seize the horse or mule, wagon, and contents, or pack, bundle, or
basket, of any person so refusing; and the collector of the district
in which the seizure occurs may, on ten days’ notice, published in
any newspaper in the district, or served personally on the peddler,
or at his dwelling house, require such peddler to show cause, if any
he has, why the horses or mules, wagons, and contents, pack, bundle,
or basket so seized shall not be forfeited. In case no sufficient cause
is shown, proceedings for the forfeiture of the property seized shall
be taken under the general provisions of the internal-revenue laws
relating to forfeitures. Any internal-revenue agent may demand
production of and inspect the collector’s certificate for peddlers, and
refusal or failure to produce the same, when so demanded, shall sub-
ject the party guilty thereof to a fine of not more than five hundred
dollars and to imprisonment for not more than twelve months.”

Src. 30. That on and after the first day of January, eighteen hun-
dred and ninety-one, the internal taxes on smoking and manufactured
none shall be six cents per pound, and on snuff six cents per
pound.

Sec. 31. That section thirty-three hundred and sixty-three of the
Revised Statutes, be, and hereby is, amended by striking out all
after said number and substituting the following : :

“No manufactured tobacco niall be sold or offered for sale unless
put up in gargs and stamped as prescribed in this chapter, except
at retail by retail dealers from packages authorized by section
thirty-three hundred and sixty-two of the Revised Statutes; and
every person who sells or offers for sale any snuff or any kind of
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. :

Sec. 32. That section thirty-three hundred and ninety-two of the
65

Revised Statutes, as amended by section sixteen of the act of March
first, eighteen hundred and seventy-nine, be and the same hereby
is amended to read as follows:

‘‘All cigars shall be packed in boxes not before used for that pur-
ose, containing respectively twenty-five, fifty, one hundred, two
undred, two hundred and fifty, or five hundred cigars each: Pro-

vided, however, That manufacturers of cigars shail be permitted to
pack in boxes not before used for that purpose cigars not to exceed
thirteen nor less than twelve in number, to be used as sample
boxes; and_every person who sells, or offers for sale, or delivers,
or offers to deliver, any cigars in any other form than innew boxes as
above described, or who packs in any box any cigars in excess of or
less than the number provided by law to be put in each box respect-
ively, or who falsely brands any box, or affixes a stamp on any box
denoting a less amount of tax than that required by law, shall be
fined for each offense not more than one thousand dollars, and be
imprisoned not more than two years: Provided, That nothing in this
section shall be construed as preventing the sale of cigars at retail
by retail dealers who have pall the special tax as such from boxes
packed, stamped, and branded in the manner prescribed by law:
And provided further, That every manufacturer of cigarettes shall
put up all the cigarettes that he manufactures or has manufactured

‘for him, and sells or removes for consumption or use, in packages
or parcels containing ten, twenty, fifty, or one hundred cigarettes
each, and shall securely affix to each of 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 iRayenae shall pre-
scribe; and all cigarettes imported from a foreign country shall be
packed, stamped, and the stamps canceled in like manner, in addi-
tion to the import stamp indicating inspection of the custom-house
before they are withdrawn therefrom.

Sec. 33. That section thirty-three hundred and fifty-seven, of
the Revised Statutes, as amended by section two of the act of June
ninth, eighteen hundred and eighty, be, and the same is amended,
by striking out all after the number and inserting in lieu thereof
the following :

“Every collector shall keep a record, in a book or books provided
for that purpose, to be open to the inspection of only the proper
officers of internal revenue, including deputy collectors and internal-
revenue agents, of the name and residence of every person engaged
in the manufacture of tobacco or snuff in his district, the place where
such manufacture is carried on, and the number of the manufactory;
and he shall enter in said record, under the name of each manu-
facturer, a copy of every inventory required by law to be made by
such manufacturer, and an abstract of his monthly returns ; and he
shall cause the several manufactories of tobacco or snuff in his dis-
trict ty be numbered consecutively, which numbers shall not be
thereafter changed, except for reasons satisfactory to himself and
approved by the Commissioner of Internal Revenue.”

Ec. 34, That section thirty-three hundred and eighty-nine of the
Revised Statues, as amended by section sixteen of the act of March
first, eighteen hundred and seventy-nine, be, and the same is hereby
amended so as to read as follows:

“Every collector shall keep a record, in a book provided for that
purpose, to be open to the inspection of only the proper officers of

4710-——5
66

internal revenue, including deputy collectors and internal-revenue
agents, of the name and residence of every person engaged in the
manufacture of cigars in his district, the place where such manu-
facture is carried on, and the number of the manufactory; and he
shall enter in said record, under the name of each manufacturer an
abstract of his inventory and monthly returns; and he shall catty
the several manufacturers of cigars in the district to be numbere
consecutively, which number shall not thereafter be changed.”

Src. 35. That section three thousand three hundred and eighty-
seven of the Revised Statutes, as amended by section sixteen of the
act of March first, one thousand eight hundred and seventy-nine, be,
and the same is hereby, amended, by striking from the said section
the following words, namely: ‘five hundred dollars, with an addi-
tional one hundred dollars for each person proposed to be employed
by him in making cigars,” and inserting in lieu of the words so
stricken out the words: ‘‘one hundred dollars.”

Sec. 36. That an internal-revenue tax of ten dollars per pound
shall be levied and collected upon all opium manufactured in the
United States for smoking purposes; and no person shall engage
in such manufacture who is not a citizen of the United States and
who has not given the bond required by the Commissioner of Internal
Revenue

Src. 37. That every manufacturer of such opium shall file with
the collector of internal revenue of the district in which his manu-
factory is located such notices, inventories, and bonds, shall kee
such books and render such returns of material and products, sha.
put up such signs and affix such number to his factory, and conduct

is business under such surveillance of officers and agents as the
Commissioner of Internal Revenue, with the approval of the Secre-
tary of the Treasury, may, by regulation, require. But the bond
required of such manufacturer shall be with sureties satisfactory to
the collector of internal revenue and in a penalsum of not less than
five thousand dollars; and the sum of said bond may be increased
from time to time and additional sureties required at the discretion
of the collector or under instructions of the Commissioner of Internal
Revenue.

Sec. 38. That all prepared smoking opium imported into the
United States shall, before removal from the custom-house, be duly
stamped in such manner as to denote that the duty thereon has been
paid; and that all opium manufactured in the United States for
smoking purposes, before being removed from the place of manu-
facture, whether for consumption or storage, shall be duly stamped
in such permanent manner as to denote the payment of the internal-
revenue tax thereon.

Sxc. 89. That the provisions of existing laws governing the en-
sev issue, sale, accountability, effacement, cancellation, and

estruction of stamps relating to tobacco and snuff, as far as appli-
cable are hereby made to apply to stamps provided for by the pre-
ceding section.

Src. 40. That a penalty of not more than one thousand dollars, or
imprisonment not more than one year, or both, in the discretion of
the court shall be imposed for each and every violation of the pre-
ceding sections of this act relating to opium by any person or per-
sons; and all prepared smoking opium wherever found within the
United States without stamps required by this act shall be forfeited.

Sxo. 41, That wholesale dealers in oleomargarine shall keep such
67

books and render such returns in relation thereto as the Commis-
sioner of Internal Revenué, with the approval of the Secretary of
the Treasury, may, by regulation, require, and such books shall be
oe all times to the inspection of any internal-revenue officer or
agent,
. _ SEC. 42. That any producer of pure sweet wines, who is also a
distiller, authorized to separate from fermented grape-juice, under
internal-revenue laws, wine spirits, may use, free of tax, in the prep-
aration of such sweet wines, under such regulations and after the
filing of such notices and bonds, together with the keeping of such
records and the rendition of such reports as to materials and prod-
ucts, as the Commissioner of Internal Revenue with the approval
of the Secretary of the Treasury may prescribe, so much ae such
wine spirits so separated by him as may be necessary to fortify the
wine for the preservation of the saccharine matter contained therein:
Provided, That the wine spirits so used free of tax-shall not be in
excess of the amount required to introduce into such sweet wines
in alcoholic strength equal to fourteen per centum of the volume
of such wines after such use: Provided further, That such wine
containing after such fortification more than twenty-four per centum
of alcohol, as defined by section thirty-two hundred and forty-nine
of the Revised Statutes, shall be forfeited to the'United States: Pro-
vided further, That such use of wine spirits free from tax shall be
confined to the months of August, September, October, November,
December, January, February, March, and April of each year. The
Commissioner of Internal Revenue, in determining the liability of
any distiller of fermented grape-juice to assessment under section
thirty-three hundred and nine. of the Revised Statutes, is authorized
to allow such distiller credit in his computation for the wine spirits
used by him in preparing sweet wine under the provisions of this
section.

Src. 43. That the wine-spirits mentioned in section fifty-three of
this act is the product resulting from the distillation of fermented
grape juice, and shall be held to include the product commonly known
as grape brandy; and the pure sweet wine which may be fortified free
of tax, as provided in said section, is fermented grape-juice only, and
shall contain no other substance of any kind whatever introduced
before, at the time of, or after fermentation, and such sweet wine
shall contain not less than four per centum of saccharine matter,
which saccharine strength may be determined by testing, with Bal-
ling’s saccharometer or must-scale, such sweet-wine, after the evap-
oration of the spirit contained therein, and restoring the sample
tested to original volume by addition of water.

Src. 44. That any pees who shall use wine spirits, as defined by
section fifty-four of this act, or other spirits on which the internal-
revenue tax has not been paid, otherwise than within the limitations
set forth in section fifty-five of this act, and in accordance with the
regulations made pursuant to this act, shall be liable to a penalty of
double the amount of the tax on the wine spirits or other spirits so
unlawfully used. Whenever it is impracticable in any case to ascer-
tain the quantity of wine spirits or other spirits that have been used
in violation of this actin mixtures with any wines, all alcohol contained
in such unlawful mixtures of wine with wine spirits or other spirits
in excess of ten per centum shall be held to be unlawfully used:
Provided, however, That if water has been added to such unlawful
mixtures, either before, at the time of, or after such unlawful use
68

of wine-spirits or other spirits, all the alcohcl contained therein shall
be considered to have been unlawfully:used. In reference to alco-
holic strength of wines and mixtures of wines with spirits in this act
the measurement is intended to be according to volume and not ac-
cording to weight. ~

Sec. 45. That under such regulations and official supervision,
and upon the execution of such entries and the giving of such bonds,
bills of lading, and other security as the Commissioner of Internal
Revenue, with the approval of the Secretary of the Treasury, shall pre-
scribe, any producer of pure sweet wines as defined by this act
may withdraw wine spirits from any special bonded ware-house
free of tax, in original packages, in any quantity not less than
eighty wine-gallons, and may use so much of the same as may be
required by him, under such regulations, and after the filing of
such notices and bonds, and the keeping of such records, and the
rendition of such reports as to materials and products and the
disposition of the same as the Commissioner of Internal Revenue
with the approval of the Secretary of the Treasury shall prescribe,
in fortifying the pure sweet wines made by him, and for no other
purpose, in accordance with the limitations and provisions as to
uses, amount to be used, and period for using the same set forth
in section fifty-three of this act; and the Commissioner of Internal
Revenue, with the approval of the Secretary of the Treasury, is
authorized, whenever he shall deem it to be necessary for the
prevention of violations of this law, to prescribe that wine-spirits
withdrawn under this section shall not be used to fortify wines ex-
cept at a certain distance prescribed by him from any distillery, recti-
fying-house, winery, or other establishment used for producing or
storing distilled spirits, or for making or storing wines other than wines
whichareso fortified, and that in the building in which such fortifica-
tion of wines is practiced no wines or spirits other than those permit-
ted by his regulation shall be stored. The use of wine-spirits free of
tax for the fortification of sweet wines under this act shall be begun
and completed at the vineyard of the wine-grower where the grapes
are crushed and the grape juice is expressed and fermented, such use
to be under the immediate supervision of an officer of internal reve-
nue, who shall make returns describing the kinds and quantities of
wine so fortified, and shall affix such stamps and seals to the pack-
ages containing such wines as may be prescribed by the Commis-
sioner of Internal Revenue, with the approval of the Secretary of
the Treasury; and the Commissioner of Tatancill Revenue shall pro-
vide by regulations the time within which wines so fortified with
the wine spirits so withdrawn may be subject to inspection, and for
final accounting for the use of such wine-spirits and for rewarehous-
ing or for payment of the tax on any portion of such wine spirits
which remain not used in fortifying pure sweet wines.

Src. 46. That wine-spirits may be withdrawn from special bonded
warehouses at the instance of any person desiring to use the same
to fortify any wines, in accordance with commercial demands of for-
eign markets, when such wines are intended for exportation, with-
out the payment of taxon the amount of wine spirits used in such
fortification, under such regulations, and after making such entries,
and executing and filing with the collector of the district from which,
the removal is to be made such bonds and bills of lading, and
giving such other additional security to prevent the use of such
wine-spirits free of tax otherwise than in the fortification of wina
69

intended for exportation, and for the due exportation of the wine
so fortified, as may be prescribed by the Commissioner of Internal
Revenue, with the approval of the Secretary of the Treasury; and
all of the provisions of law governing the exportation of distilled
spirits free of tax, so far as applicable, shall apply to the withdrawal
and use of wine-spirits and the exportation of the same in accordance
with this section; and the Commissioner of Internal Revenue is au-
thorized, subject to approval by the Secretary of the Treasury, to
prescribe that wine-spirits intended for the fortification of wines un-
der this section shall not be introduced into such wines except under
the immediate supervision of an officer of internal revenue, who shall
make returns describing the kinds and quantitiesof wine so fortified,
and shall affix such stamps and seals to the packages containing such
wines as may be prescribed by the Commissioner of Internal Reve-
nue, with the approval of the Secretary of the Treasury. When-
ever such wine-spirits are withdrawn as provided herein for. the
fortification of wines intended for exportation by sea they shall be
introduced into such wines only after removal from storage and
arrival alongside of the vessel which is to transport the same; and
whenever transportation of such wines is to be effected by land car-
riage the Commissioner of Internal Revenue, with the approval of
the Secretary of the Treasury, shall prescribe such regulations as to
sealing packages and vehicles containing the same, and as to the
supervision of transportation from the point of departure, which
oint shall be determined as the place where such wine-spirits may
e introduced into such wines to the point of destination as may be
necessary to insure the due exportation of such fortified wines.

Sec. 47. That all provisions of law relating to the re-importation
of any goods of domestic growth or manufacture which were orig-
inally liable to an internal-revenue tax shall be, as far as applicable,
enforced against any domestic wines sought to be re-imported ; and
duty shall be levied and collected upon the same when re-imported,
as an original importation. ;

Src. 48. That any person using wine spirits or other spirits which
have not been tax-paid in fortifying wine otherwise than as pro-
vided for in this act, shall be guilty of a misdemeanor, and shall, on
conviction thereof, be punished for each offense by a fine of not
more than two thousand dollars, and for every offense other than the
first also by imprisonment for not more than one year.

Src, 49, That wine spirits used in fortifying wines may be recov-
ered from ‘such wine only on the premises of a duly authorized
grape-brandy distiller; and for the purpose of such recovery wines
so fortified may be received as material on the premises of such a
distiller, on a special permit of the collector of internal revenue in
whose district the distillery is located; and the distiller will Be held
to pay the tax on a product from such wines as will include both
the alcoholic ottenathl therein produced by the fermentation of the
grape-juice and that obtained from the added distilled spirits.

Src. 50. That on and after the day when this act shall go into
effect all goods, wares, and merchandise previously imported, for
which no entry has been made, and all goods, wares, and merchan-
dise previously entered without payment of duty and under bond
for warehousing, transportation, or any other purpose, for which no

ermit of delivery to the importer or his agent has been issued, shall
e subjected to no other duty upon the entry or the withdrawal
thereof than if the same were imported respectively after that day:

e
(VU

Provided, That any imported merchandise deposited in bond in
any public or private bonded warehouse having been so deposite
pe to the first day of October, eighteen hundred and ninety, may

e withdrawn for consumption at any time prior to February, first,
eighteen hundred and ninety-one, upon the payment of duties at
the rates in force prior to the passage of this act: Provided further,
That when duties are based upon the weight of merchandise de-
poses in any public or private bonded warehouse said duties shall

e levied and collected upon the weight of such merchandise at the
time of its withdrawal. : .

So. 51. That all goods, wares, articles, and merchandise manu-
factured wholly or in part in any foreign country by convict labor,
shall not be entitled to entry at any of the ports of the United States,
and the importation thereof is hereby prohibited, and the Secretary
of the Treasury is authorized to prescribe such regulations as may
be necessary for the enforcement of this provision. _

Szc. 52. That the value of foreign coin as expressed in the money of
account of the United States shall be that of the pure metal of such
coin of standard value; and the values of thestandard coins in circu-
lation of the various nations of the world shall be estimated quarterly
by the Director of the Mint, and be proclaimed by the Secretary of
the Treasury immediately after the passage of this act and thereafter
petit on the first day of January, April, July and October in
each year.

Sec. 53. That all special taxes shall become due on the first day of
July, eighteen hundred and ninety-one, and on the first day of July
in each year thereafter, or on commencing any trade or business on
which such tax is imposed. In the former case the tax shall be
reckoned for one year; and in the latter case it shall be reckoned pro-
portionately, from the first day of the month in which the liability
to a special tax commenced to the’ first day of July following.
Special tax ee may be issued for the months of May and June,
eighteen hundred and ninety-one, upon payment of the amount of
tax reckoned proportionately under the laws now in force, and such
stamps which have been or may be issued for the period ending April
thirtieth, eighteen hundred and ninety, may, upon payment of one-
sixth of the amount required to be paid for such stamps for one year,
be extended until July first, eighteen hundred and ninety-one, under
such regulations as may be prescribed by the Commissioner of In-
ternal Revenue. And it shall be the duty of special tax payers to
render their returns to the deputy collector at such times within the
calendar month in which the special tax liability commenced as shall
enable him to receive such returns, duly signed and verified, not later
than the last day of the month, except in cases of sickness or absence,
as provided for in section three thousand one hundred and seventy-
six of the Revised Statutes.

Sec. 54. That section twenty of the act entitled ‘‘An act to sim-
roe the laws in relation to the collection of revenues,” approved

une tenth, eighteen hundred and ninety, is hereby amended to read
as follows:

“Src. 20. That any merchandise deposited in bond in any public or
private bonded-warehouse may be withdrawn for consumption within
three years from the date of original importation, on payment of the
duties and charges to which it may be subject by law at the time of
such withdrawal: Provided, That nothing herein shall affect or im-
71

pair existing provisions of law in regard to the disposal of perishable
or explosive articles.”

Src. 55. That all laws and parts of laws inconsistent with this act
are hereby repealed: Provided, however, That the repeal of existing
laws, or modifications thereof, embraced in this act shall not affect
any act done or any right accruing or accrued, or any suit or pro-
ook had or commenced in any civil cause before the said repeal
or modifications, but all rights and liabilities under said laws shall
continue and may be enforced in the same manner as if said repeal
or modification had not been made.

Any offenses committed, and all penalties or forfeitures or liabili-
ties incurred under any statute embraced in, or changed, modified,
or repealed by this act may be prosecuted and punished, in the same
manner and with the same effect as if this act had not been passed.
All acts of limitation, whether applicable to civil causes and pro-
ceedings or to the prosecution of aiferees: or for the recovery of pen-
alties or forfeitures, embraced in, or modified, changed, or repealed
by this act, shall not be affected thereby, and all suits, proceedings,
or prosecutions, whether civil or criminal, for causes arrising or acts
dove or committed prior to the passage of this act may be commenced
and prosecuted within the same time and with the same effect as if
this act had not been passed.
INDEX TO TARIFF,

OCTOBER 1, 1890.

 

  
 
 
 
  
 
 
 
 
 
 
 
 
 
  

 

 
  
 

 

 

  
 

A.
Paragraph.
Abortion, articles, drugs, and medicines to
cause. Secs. 11-13.
ADSIDGNC ios sdscan s cccecicleemeied nccecimmene 332
Academies—
ATTIOLOS TOF csi sedeid sie aicje'aisisteiciciciemereciee’s 692
books, etc., for - 515
Acetate of lead. . 62
Acid—
acetic - 1
boracic.. . 2
chemical ............. --- 473
chromic . 3
citric.... 4
eae Habaisewcesints 473
pyroligneous........... 1
anlphante Sie aeteceeress --- 5,728
TRNNICS «occ siaien sine reseeic pies 6
tartaric .........--.---- 7
AGIOS oo since Geyser sieineiniecetereie os 473
ACONIC iicsseecie siwsices eee --- 474
ACOMMB saicasiunes ton manwinse 321, 475
prepared ...........-..- eos O21
Adhesive 16] ti wns cseovesnewsaaiei iia sieges 569
Advertisements, obscene. Secs. 11-13.
Agate buttons 429
Agates, uumanafactured .. 476
Agricultural seeds 286
Agriculture, Department of, plants, trees,
ObG., LOT. sane ccccesesceecnecessecsiae 679
Alabaster—
manufactures Of. ....---.--+-0-e----eee 459
casts of. . 677
statuary 465, 677
Albata.... 188
Albumen........-..---.---- - 477
Albumenized paper ..-.....--....---2-..06. 419
Albums—
autograph ....-...--- eee e nese eee eneee 420
photograph . 420
SCTAD: sore sansa sieewecinviesieee eee acexere 420
Alcohol—
AIDVHO sc ac sn eeeascsmassic: seswscaeecwee 42.
Alcobolic—
COMPOUNDS iviss icin wcscicecsaes Ptemrsexenee 8
perfumery 8
le ...--..-- on
ginger
Alizarine— :
yellow, orange, green, blue, brown and
‘Dlacivscciey ce watecssiieys.cgisieee Geese 478
artificial ..-.........--- 478
assistant.....-....--- 36
Alkalies. . 76
Alkaline silicate .....-.------------- eee eee 84
Alkaloids - .- 76

of cinchona

 
 
 
  
  
    

 

  
 
    
    

 

 
 
  
 
 
 
 
 
 

 

 

 

 
 
   
 
 
  
 
  

Paragraph.

Alumina ...... 0c cece cee cece eee e eee ee ener e ee 9
sulphate of.....-..-.----------5-- 9

Aluminium ......... 0.2.02 eee eee 186

Aluminious cake.....-.0.---+-+--0++ 9

AVOMINUM 4 <csis.552 teisie see cossseeewres 186
articles of. 215
in leaf... 190

459
661
479
480
661

American artists, productions of.. 757
fisheries, products of........-.. - 71
vessels, coal stores of ..-..-.......-.--- 537

repairs of. Sec. 9.

Ammonia, carbonate of 2 10
muriate of....-.-.-.------+----- . 10
sulphate of . a 10

Amyli¢ alcohol........-....-...-+++ - 42

Anatomy, preparations of 707

Anchors, iron. ........00e-0-cessecnee 153
steel .... 153

Anchovies 291

ANGITONS 5.22265 sicexss oe esn sneeze se - 161

Angora goat-sking....-...--.----00e-ceeeees 605
conditional duty on. Sec. 3.

Aniline—
arseniate of 490
OUD. ani acne 661
salts ...... 491

Animal carbon. . - 4511

Animals for breeding purposes 482
for exhibition, etc......-.-. 483

for immigrants
for racing
hair of

    

 
   
   
 
 
 

integuments
wild, for exhibition, etc. ---. 483
Annatto, and all extracts of.... 484
AiG Ol sescescsewinacaseextmie 661
seed ...-....2--- 22 eee eee eee 699
Ol bicdseisto cies is meletsicicinecis €61
Anthoss oll. <i snciiecceee nears 661
Anthracite coal .......0.0.0.-cce eee ee ee nee 536
Antimony— -
485
187
sulphite of, crude .........- 485
Antiquities, collections of - 524
Anvils, iron.......--...-..--- 155
steel .. 155
Apatite ... 486
Apparatus— 2
life-saving .......-..--.--2--5--
of platinum
pipes
scientific . -.
Apparel—
CHUA Ten 22053 a seieconniig ese noriewsces
» ‘wearing........-..
embroidered. . 387:
Apples, dried, ete - 298
QIOEN OF TIPO... v2 csces ce veressesececess 297

Appraisement of value.
Aqueous extract of opium
Argal or argol .....
Argentine......
Arms, fire......
BIC) srecncicwn
Aromatic seeds.
Arrack, scoxcseesen
Arrow-root, raw, etc.
Arseniate of aniline...
APR OMI C jot cin crops ee cn aemec eet eeamanahinesses
Sul phid 6:0 fei spcererere sniosisiemeerecaincer
Art educational stops.......-..-..2----.++-
Articles—
CAS8t ION ees sesrssccesg oseveiescne siee es
crude, for dyeing or tanning .
domestic growth.........
manufacture...
production ..-...
drawback on
for American vessels. Sec. 8.
for Library of Congress ....
for public monuments
for repairs of Amcrican vessels. Sec. 9.
for the United States .........--..-----
illustrating the progress of the arts, etc.
of an imnioral nature. Secs. 11-13
of platinum for chemical uses. .-...-----
similar in material, quality, etc. Sec. 5.
BIDOKERS? cine apa necuncenssesieestenue ay

  

  

 

 

 

   
  

DANS 2 cic: seraescinenis
water-color paints. -
Art squares..........-...
works of......--.....
encouragement of.-....
Asafetida << iccccccc. cesses
Asbestos, manufactures of...
unmanutactured ........- :
ABh, DONG sxcesessessiscseaskescsesyiosscnacs
Ashes—
POS tROOb ieiciee eich io orien eis ciieescatdt ae
lye of ..
W000 s cpcinrarcrorisieiieearinte
Asphaltum, crude
Aaspic Oils. o.s.s20002 seece
Asses' skins
conditional duty on. Sec. 3.
Assistant, alizarin3
Aubusson carpets
Autograph albums
Axles—

 
 
 
  

 

Bags and other domestic vessels .
domestic ......-.----...-.66

Bamboo........--.---

--- 756
BandAron dese cssvnesceeses ceases sce cosissis 140, 151

for dyeing or tanning, ex
joking quinine

Barrel buttons --

a

 

sulphate of, artificial
Basswood lumber
Bauxite, or beauxite..

Beet sugar, machinery for.
Bell-metal, broken

Beverages, spirituous.
Bicarbonate of soda.

 

   
  

Bitumen, crude.

 

Paragraph.

 
  

   
   

spikes and nails for vessels, Ser. 8.

    
  
  
  
  
    
%

x

  
     
  

 

 

 

 

    

   
 
 
 
 
     
      
  
 

    

 
 
  
  
   
     
  
 
    
 

   

    
     
     
 
       
      
     
  

 

   

 

  

Paragraph. Paragraph.
Blacksmiths’ hammers and sledges
Bladders . 14

fish 14

manu : 557
BUSUGG, PARTS. caacnw races ceenenennoueasene 165 | Botanical Garden, plants, trees, ete., for. 679

SWOP 2.0 ee en nn newer cecceescasccsceas 166 | Botany, specimens of........-.----ee-00-0e+ 712
Blane Axe ac csccenecsccscscescscscseeseucen 51 | Bottles—

Blank books........2---------+-+---0eeeee 423 containing quicksilver 207
Blankets .......---- de [essences ee 393 PIDRB i sicrg cia nenSitis ciel Aiecelas icine 104, 336
Blanks— filled.............- 104, 111, 336, 337, 340, 341

HO ies Se saiewsm tena joan see scesegueiaie a 168 Bonny on sugar, how paid «245

tor locomotive, car, or railway tires...-. 185 to take eifect. 2.20.22. eee ence enone 241
Bleaching powder. cinisibnis aieieaviceua episcieneaicd 635 | Box—

Blocktin ....-.------- 209 chronometers -....-..22--20--eeeeeee ees 210
Blocks, wood, rough. 223 WOOU anvenwencieushseadcanensewsinemeia 220, 756
Blood— Boxes—

dragon’s....-- sos twedesecie ee eee voxels eee 559 or barrels containing lemons 301

dried 508 containing limes.......-. - 801
Blooms . 146 containing oranges......-.. 301

For locomotive, car, or railway tin used in making, drawback on ...-.- 328

tires Braces—
Blown glass. 354
ue— 412

Clays cccs~ 020 535 177

ultramarine 55

vitriol. - 12 354

WASD vic cx cicinemccncis 58 for ee bonnets, and noods - 518
Blues— ine deat aieene tue ae Mee Meeae - 412

BOvHD sc cccweciecerenasscinticninciirnassee 50 ‘ool 398

OUINCSG sonccacan ssnannexieneneanseee ous 50 Branding and labeling foreign manufactures.

PLUSsian o- os = seis ccsieceirse gees ececic'es 50 See. 6.

Boards, sawed. ...-.--------------e-0e 218;290: | “Brand ys :eveseeccteeceee cexesscsuceseceees 329, 333
Boata; lifesccsccsues scesecscsescssscmzesssse 633 coloring for ..--... oe 22
Bockings esecke - 406 imitations of ....-.......----- - 333
Bodkins -......-.-. 2.02222 e eee eee eee eee ee 178 standard for determining proof........ 330
Boiler— Brass—

WOR crancwvsiuseensnnegenseacecannenead 157 bars or pigs 189

NATO 22 cies tesla ercinciocroimncicnitsicie oats 138 clippings.....-.--.-.. - 189
steel plate.....--.... 2. e-ee eee eee e en eee 138 OND cacrcosccieceseicencrees 189
pi oa fines, or stays.....-..------..-.. 157 | Braizers’ copper 195
sistvie sigs vee amneesioeseucceze since 157 | Brazil—
Bolom na, S AWTnneee. - 509
Bolt blanks..... - 158
510
158
158
755
755
755
755
Bond, ees internal revenue.
c. 10. Briar-root 756
Bonded warehouse goods (manufactured) in. Briar-wood ...-.....-------- 756
- 10. Brimstone, crude.....-... . 727
withdrawale from. Secs. 50, 54. Bristléstsesiac.ci25+6:0 sissies --- 426
Bone— Britannia metal, old...-.. - 676

BSD ois wire este Sate neea swine swe teticiey, - 824

bagatelle balls........-.----------ceeee- - 521

DilGerd alle ainic sin sie cassieie. carci winnie cm sale oe - 190

DlaGk sé vssesecesecciemecuasiaaedswcacaition sic 677

DULtONE. «60 ee eee cages cad iqnecciees eames 190

CHAP... --- 00s eee eee ene eee eee ee cee eee powder....-.... pases 190

chess-ballé .)503-cesccosecoznecesesinces 435 | Broom-corn . 272

chess-MeN ...---.----------- 22-2 ee eeeee- 435 | Brooms .......----.------ 427

CPUGC.. 2. ce acenee ccc ncc scenes nneseneeee 511 | Brown wool grease aeeeeee - 316

CUtbLO BSW ip pin.nin wine sin rismiacinisisininiers cs oeiess 555 | Brushes.....:....--.------ - 427

DiCO 6. sesicissic escocs oeccetsescemesesee 435 | Brussels carpet Beaenins - 401

draughts ....-.---.00ee eee eee e eee een ee 435 | Buckwheat 255

ust...--- OG iaiacg-asie 24, 560

manufactures of....---.---------------- 460 | _ cassia--.--..- 7

pool-balls..... 435 | Building stone. ~-+ 127, 128

whale ..-..- 753 | Bulbous root. 24, 560, 699
Bonnet-pins.-...-.- 24, 560, 699
Bonnets, materials for......-------+--------

Bookbinders’ calf-skins.......--------------~ 456 |  —- gold--.--...---------.-- 522
522
196
196

obscene. Secs. 11-13. 196

professional 686 | Bunting 395
Boot-lacing, cotton . 354 | Burgundy pitch ae 523
Boots, leather.....- 456 Burlaps Baneiisis se ssieeiacty 364
Boracic acid.-..-.-- 2 | Burnt starch..........- 324°
Borate of lime...... 14 | Burr-stones ....-....-.- P 126
Borate of 80da......--2-0--- eee e eee e eee ccees 14 TOUN, CbC....ees nescence enceee 723

 
 
  

Paragraph.
Butchers’ knives........ disieiesidee ogercie sesiens 167
Butter—
COCR ss osm scas sensors aiinie Slatereayeecwecwer 319
EMIVEGS es isveevorecssenisnsameset eieaees 167
substitutes for ......2...-2.-2- see eee eee 266
Butterine, cocoa. ... 320
Button forms ...... 428
Buttons............ 398
QE ALC soe aa a speicint a ejate sjeisialare ewe starts wie esis 429
barrel .. 398
one... 430
cloth for 428
orn .. 430
ivory. 430
pearl............. 429
Sholh si. sescmsnsesexiens 429
BHC: wssecstesscceswen 431
Bl ivcccasisamcsecased: 412
vegetable 1VOry scco<nsvacerwexcssnwenwe 430
c.
aD NAN ccc xs cn eiann inci cians
Cabinet furniture
W000 Bs is hirecicascaiciccs

 

of medals ...........-.-

specimens for
Cables

  

 

  
    
   

hemp.
tarred
Cacao—
crude
fiber -
LOBOS. oc sivciecee sic cscsee
shells .....-.....-
Cadmium
Cajeput oi
ake-—
oil...
saffron
Calamine....-........-...-.
Calf-skins......2..........- 456
book-binders’ ...... - 456
japanned ..........222-0.-02-- - 456
Calomel preparations, medicinal. . 75
Camel's hair..... 375, 377, 383, 385, 386, 3904 “398, 414
Camphor—
CPU GG aasug maw serpetaenssivceeveuseeeniet 527
TOHDNCO:s ccaseceses crea : 15
Cameos! es caesect edeccis cence - 452
Canary seed ................. - 699
Candy, sugar...........-.-.-- 238
Cane, chair, manufactured. - 229
juice, sirups of.......-. - 726
BOCOs ses scsscievecece 679
Canes, walking....-...- - 156
are POLCUSSION scscectinscrereneens soeeeene 442
Cans—
containing shell-fish ...-.-..----..-...- 296
tin used in making, drawback on.....-. 328
Caraway—
oil 661
- 699
Carbon, animal.............-..02- cece eee ee 511
Carbonate—
of ammonia..........-... A 10

   

portions of ....-...-
Car-tires, iron or steel... -
aoe knives and forks
Casks—

domestic ...........--

 

 

 

 
 
 
   
 
  
   
   
  
  
 

   
 

     
 
       

 
 
 
 

   
   
 

 

Paragraph.

Casks—Continued.

OMPtY.. 22. sceeeee renee eect eee e eee cee 228

for spirits, capacity of . 26
Cassady......----- 73
Cassava ..... 730
Cassia....... 713

buds .... 713

Ollecces 661

vera... 713
Cassiterite 736

Of til..cccexe 209
Cast hollow-ware . 163
Castings—

of malleable iron . - 162

BtOEl se. xseeeciesae - 146
Cagt-iron articles ..... 160-163
Cast-ir om malleable. .. . 150

PlPEsesiesorscseee 7 160
nstie 5 BORD yer. cferals sieves cta,sjersjey sit arate aielain SiS laine ie 79
Castor—

or castoreum 528

beans 284

OU oes acer 37

seeds 284
Casts—

immoral. Secs. 11, 12, 13.

obscene. Secs. 11-13.

of alabaster 677

of bronze ..... 677

of marble ...........-- 677

of plaster of Paris 677
Cat-gut .-.-.-----+-.------ 459

unmanufactured .... 529
CALC cine cesiae va menace 248

Waid cases sce cecta seccaic ete canneries 604

nest, Secs. 20, 21.

hides of. Secs. 20, 21.

Caustic—

POtHEL: pecacsweweregevesetmiscemeecemers 70, 685
¢ soda....... 2 se
Senne epper. 2

ae = ee seGicn 220, 756
AVING-POSts .... 2. -e eee eee cree eee eens 219
paving post bois nie ia arora Sraleyelbre tee brearaeicneres 219
telegraph-poles ......-..----es---e2005- 219
telephone-poles ere ee ee 219
SCOMrat Ol cnc escccademeeoanic seoseaswanncinenes 661
Cement ... siesis, : 95
copper ... emisd 193
hydraulic . pete = 95
POrtl an wax gisisinyesinesisscmiswisisivnreidersicssieucic 95
TROND 5, cicsjaieis send yopadensictertia sictniersretocecsicieeipais 95,
COVIOM. 2-0 2:nicis-icste nce eckieben ee tieenins 530
Chains—
WON aay iedncindaisesioriniars Varasieasie sinaeASs 164
S100 a ciciasinsiis sciecerrninn sales 164
Chair-cane or reeds, 229
Chali nou. sheas sonscepvaevessesaeesetceesaex 16
PVONCH 22 cesesnersese senciiosels vetoes ee 16
Precipitated os o- cece se nnesetede oeweces 16
preparations ....-...2...2-- 2 eee eee eee 16
PLODATOU 5 cjais:s.; siaraisicistecudaroim deed anhimers 0s 16
TOW: co sernsoepieaamesemsmanen Oelee mora aei: 16
unmanufactured .......22-00----- sees 531
Chamomile oil... 2.22222. 2 eee eee eee eee eee 661
Chamois skins ... 456
Charcoal ...... 532
Charms .- - 100
Charts 512-515
- 515
267
167
sa sietcin aie Ra ereimawiale sie Re Mnicleweaemmets 473
hore lose ita Sovarate cpa dreiatanciatene croletsress 682
76
glassware ... 107
Balts ........ 76
wood pulp......... 415
vessels and parts of.........--.... e+ 682
Chenille—
COLPCES ne p:ceh a ainainiaeiswacerSsnarmacaameve 399
curtains..... 351
g00ds . 2.6.5.0. 351
Cheroots........ 246
Chess-balls. -.. 435
Chess:mol, ce nesep assoc sewswmisices asec soe'esrs 435
17

Paragraph.

  

 

  
  

 

   
 
   
  
 
 
    

 
 
 
 

Cherry-juice ....... 339
Chicory-root ......... 317
FWW. & sictaisisiztsiesigiecaceieie 533
Chimney-pieces, slate -. wasecedss 130
Chimneys, glass ..... Ne uineNA ese e aceasta s 108
China—
clay
war
Chinese blues
matting
Chip—
for ornamenting hats, bonnets, and
NoodS eestor ccsmeneescacensess 518
manufactures Of........-...-.2-eeeeeee 460
Chlorate—
of potash..... acbee tenes Ace sawleMee ec ce 685
of soda....... 709
Chloride of lime. . 635
Chloroform 17
Chocolate ....-... - 318
confectionery .--.--...--.-----.-.eeee 238, 239
Chromate— ‘
of iron 182
69
82
53
53
3
132
Chromium colors. ....-....---.ss2e-seneeees 53
Chronometers, box or ship’s........--.-.--. 210
par : 210
Cider......... 274
Cigars 246
and cigarettes, packing of. Sec. 32.
Mmanutacturers of. Sec. 34.
paper ..........------ 246
Cigarette-books ...... 468
book-covers .. 468
paper 468
Cigarettes 246
PAPOM sesso seic cc ccemisteencea Hes iantedie ccd: 246
Cinchona bark .......-.---------eeeene- eee 499
alkaloids of .-....-..--..-------2-6- 690
BALMS OPS ecgcc cosine tema ce pee den 690
Cinnamon, and chips of. - 714
Olligwecerscteeseaweess 661
Circulars, obscene. Secs. 11-13.
Citrate ot lime 634
Citric acid.......... 4
Citronella oil 661
Civet—
CTUG seis eeigtn viciclnioreie.alcaiedinin ase Sid oniwicle sini 534
OHisss cieriereis ah sfarcinicia ewsrelbersernissie svaine ae--- 661
Clapboards—
PINE... 2. eee eee ee eee eee eer ee ween 221
spruce - 222
NAY —- 2-2 eee eee ee ee cere rene ee ee ween eee 535
Ching. ... 2-222 e ee eee ence ee eeeeeeee Pe
PIPOS.--. 2-2 eee eee eee eee ee ee eee eee
Clays. . - (98
Clippings 670
ings ..
es brass ..... 189
from copper .....----------+---eeee eee 192
from Dutch metal ...---.--.-----e0-e-- 189
Cloaks, wool 397
Cloth— :
pleached and dyed ..........-.---.--+-- 350
cotton.....--.----.--- . 344-348
crinoline .....--...--- 448
for buttons..-.---..--

  

 

 

  
   
  
     

Clothing—Continued. Paragraph.
ready Mado........csesececcscnes 349, 396, 413
rubber 349

Cloves...... 715
stems 715

Coal, anthracite.... 536

ituminous... 432
culm or slack 432
stores of American vessels. 537
Shale. saescqeeseeciewes een. 432
slack..... 432

Coal-tar—

(0 Cn aime S ceatelewtemataiesiais 538
COLOTS is scmissiow seeas dninis sincew casters sieiosicia 18
nicinis sia elbiaiale aGiojeiaicivloso dials aibiejocieticeans 18

ie 731

agers 19
Coat linings, wool.... eenae 894, 395
Co Bal tees cist ars ts avsiatesistiveis siaisic erase sysicseaGieciay swe 539
a waco 539
as mim ereia 20

Cocculus indicus..........2-.-2.ceeeeeennee 540

Cochineals csiscnisicecciscisicisicewanainsteastesece 541

Cocoa—

DUCLOR ..e.crein,0 215 ohinom seiansrcerctaw cis eiedigvinics 320
butterine......... 320
or cacao, crude... 542
fiber 220.6200: 542
fiber mats.. 464
fiber mattin, 464
leaves . - 542
MUG: OU] dsuicicis siwsicere ou ceesamsensseaceces 661
DUB cece eee a6 582
prepared, etc.....-. 319
BOMBS cusses sais cceses 542

Cocoons, silk. 705

Cod-liver oil.....-..-.-- 38

Cuil 2 ca: .sseceseseviewszees - 543
conditional duty on. Sec. 3.
substitutes tor 821

  
  
 
 
  

Cogged ingots.......200.s2ceeccceecencees
Coins—

wabinets of.

COPPCLr ......0....000-

gold...

_ Silver

 

 

 
 
 
  
 
  
  
 
 
 

  
  

 

yarn
Coke .... 3:
Collars .. :
Collections of antiquities............-....- 524
Colleges—
articles for 692
books, etc., for 515
Collectors to keep a record of tobacco man-
ufacturers, etc. Secs. 33, 34.
Collodion 21
Colors ...ctccsessewsegccnevace - 57,61
artists’.......2-.eeeeeeeee 5 61
chromium. a 53
coal-tar .--.--..-------- a 18
Coloring for brandy, etc... - 22
Cologne-water..-....-..---- 8
Comfits .-- 303
Common w 112
Composition metal. 192
for vessels.....---.-----0.--- - 546
Compounds or preparations of spirits...... 33L
Conception, articles, drugs, and medicines
to prevent. Secs. 11-13.
Conditional duties. Sec. 3.
Confectionery.....--.-.---- eeinemeseres as 238, 239
Congressional Library, books, etc., for-.... 514
Convict labor, product of, importations pro-
hibited. Sec. 51.
Cooks’ knives and forks.....--..-.--.-..... 167
COPPOE ses seca esicjeaiesesie ta naietareaiac sincicvewe 191, 194
and composition metal for vessels.
Sec. 8.
ATLICIOS: Of ww cattect es siavcicmiaiindeasecReee 215
DADB ce isiccieicisiSnic eign aincewise cksiaeials 194
black or coarse. . 19%
bottoms ..... 195
braziers’ .. 195
cement.....--...-- 193
Chili or other pigs. Gi 194
Clippings... 222. eervr-peerrereecescceess 192

L
78

Copper—Continned. Paragraph.
COMB .o9:s ssossns ois eis ye etaweeicdewewcncccuiss 544

Cordage.........-..----

  
  
  
   

 
 
   
    
   
 
 
 
 
 
 
 
  
  
 
  
  
  
 
 

  

  
    
   
  
 
 

 

Cordial, 336
ordial, ginger........----..- 336
Cordials - 2 = eeinisiewie imei sistas sie: 332
root of .... 330
Cords, cotton............. 354
and tassels, silk...... 412
Corduroys....-.....-+.+-- 350
Coriander seed....-.-.-.. 699
Cork bark.....-.. 22.2... 434
unmanutactured ......... 548
Carpots..-.-.-.----------- 369
wood, unmanufactured..--- 548
Corks, manufactured ........--..2-2.2..00- 434
Corn—
272
257
or maize 256
Corrugated or crimped iron............--.- 142
Corset— ~
lacings, cotton ..-.-------.--..-2eeeee ee 354
WIG ccnitesais se ccna 148
Corticene - 369
Cosmetics 77
549
366
354
354
854
407
chonille curtains.........-- - 851
chenille goods 351
ClOth wincccace aasmscnsiscmsaen 344-348
cloth containing silk....... 348
clothing, ready-made..... 349
Glare: seeuscacccccesesens 372
COPdS: se scaveceusacecosnae - B54
corduroys ....-.-------+---- - 350
corset lacings.............. - 354
OUTS 285,555 coc es eesssctaee - 872
Gamashi. cc seccircaceesaeeaesia 355
drawers. 352, 353
edgings .- 373
embroideries ....-...- - 3873
embroidered articles. ......... 373
embroidered handkerchiefs .. 373
PANO Sccy saeveccenswsenenr nx 354
gimps ..-.--.--.------------ oi BI
goods, knit.....-+--.+-- 352, 353
- 3
352, 353
352
349
hem-stitched handkerchiefs. . 373
insertings atesis 373
laces - 373
lace window-curtains 373
manufacturers of. 355
neck rufflings. - 373
neckties.......- - 849
neck-wear.. 349
pile fabrics. 350
PIDBHED cecsvewerenernernmercrirenzcexsy 900

 

    
 
  
       
 
  
  

   
 
   
 

Cotton—Continued. Paragraph.
TuUChingS..-..----ceees- sence crete neers 373
rufflings.-. 373
BOCd...- ween eee eee eee e erent ee 699

Oi]. ee nnn eee ee eee eee eee er ents 39
shirts ...-..--eeeeeeee ee eee ners cere eee 352, a
shoe-lacingS....---------+-+-+ 2220-000 is
stockin a. 352, 353
BUSPONAETS..-..-..-0-0- enon eee ene eee e ee 3
table covers....---
tamboured articles...
thread ...-..----

BPOO] . 2... eee ee eee ence renee e enone
trimmings. ‘
tuckings .. 373
‘warps or warp yarn. 342
velveteens 350
velvets...--..- 850
waste or flocks 549
wearing-appare. 349, 372
webbing - 3
SWAY Gs) o ae ove ha seen aiwtasedintersie-seSiqaisiecis 342

Coverings. -- 318, 340, 341

IOVOED. aoc science ececie s ocinmsieicictints coed caw annie 408
Crayons eaisisiaiete 61
| Cream of tartar ..- ate
nuts..--..-.----
Crinolive cloth ......
WITGk cv ccun secse

Crochet needles ....-

Crockery ware...-

Croton oil ......-

Crown-glass .--..-....--

Crowbars, iron or steel.............--+.----

CEUCIDIES oo. s nie seine Ga weseicceceseesoe 99

Crude—
articles for dyeing, eto........--+----+- 492
asphaltum .2s<c0s see casseecesewseseses 496
DIGWM Clissse css secnseceeseeseeegerecceae 496
DONCB- a. e566 ain oie dn de Rte ee esses menses 511-
CAI PHOT: sisiacc'sieisieieisieinve sicseisstisigisie'sig six essing 527
CLVOL: saniaans nina cists ccieiai'sinseisatsotmenicnte 534
COCO sacicacconcmncesuaacememaceentancue 542
ote perehe sce aeacindececesnec soscene 603

Ndia TUDVEL wwssececisovoccascccscccscss 613
iodine ......... 615
marrow ...-. 646
meerschaum. 649
minerals .. 651
musk. . 654
opium..... 663
phosphates. ..-......-.2-2---.2- 2 ese eeee 678
POLASD «poo nie ciass oie wroniaine ayesisemie agenda 685
BALO ae caiinnn aceite eeeia wea ds eae sinisene ema! 695
Balt peter sccsccccosesccscecsesxinsimcmsiie 685
BANG saccecee maciecc cence iaceowecseeeciens 723
sulphur or brimstone ..........-..---.- 727

MOAT c.s2se neasoresc ccm cinceesen nesses 487
vegetable substances....-.....-.....0-- 653

Cryolitenccwsteasa seid ciejcaniaic viesisaseinee 550

Crystals —

BUM secs ceccacsieceneucwnsemnsacescee 9
MOOG %: siciaiscrnin emis sieges. ce deleemun Woedetecten 91
BOND 2 aoe ce vaineewsscsinsaceccacscgeenaacie 83

Cubic nitrate 2.0... .0.. 2 cee eee ee ee eee eee 709

CUAD OAT: cscs cis cooacccseceness cise coonuy 551

CUTS sisssoreinsa cinco el dimag sie eewvsaidcmmneneee sais 3872

Culm, C0al <scsecsscscscssesscecesessses ces 432

Cummin seeds........2...-.2 cece eee e eee eee 699

Curling-stones ..........22.2.0 2-2-2 e cece eee 552
handles for.--.......-00-06---s sence eens 552

Currants savin ecaceapecaccmacesnteeesseaces 578

COLTY ono asians cma nie a ties ate siamssdivin ciecisesiviciace 553
POWOL......20.---- 2 sess erececceccnacee 553

Curtains—
chenille ....-..-..-.-.---
cotton-lace window .

Cutch ........-....--

Cutlery .-..-..

Cuttle-fish bon:

Cyanite .......

Cylinder glass

 

Dairy products.-.--.----..---.... Pavesi 266-269

Damage vroeererevcervevesreyeerrrereregcces 336

.

 
79

   
  
 
 
  
     
 
 
  
   
  
   
 

Damage—Continued. Paragraph.
on fire crackers, not allowed ........... 438
partial, on iron or steel........-.......- 149

Damask, cotton ...--...-....0-e seco ees eeees 355

Dandelion-roots ..-.+.------2---212s20 see 321

TOW) si caigececesiscseseescscmacasaeey 556
Dates) ocsiic occ eur yesings cee sinniccoeseneesanxen: 579
Devanters, filled........--0.-.---0seeeee lees 111
Decoctions:.. -..:. cccscscescs cease ccsnes est -tie 26
Decorated glassware ........-..-----02--+ 105, 106
Dogras .-.-....---..222--- ee ee eee eee ee eee 316
Demijobna scscscssscccccsawereasaacsce san 1038, 104
filled .. 22002-20220. 22- eee eee eee ee eee eee
DGMGHTiC6S o:c sie:e:- snc cscs: cate cctaicicnamins wraiaereeiis q7
Department of Agriculture, plants, trees,
Obs TOP scccessisepecceseeiess tees 679
Dextrine ..... Gioveisie's - 324
Diamond dust.... 557
Diamonds -.......- 452
en gravers’ one 557
Placiers’ scccc cis seesecesascceeene - 557
rough .. 557
i 435
g duty.
Disks, for optical instruments, glass... 591
Distilled oils .....-....--.-2--06-- giawisi 76
Divi-divi..... 558
Doll-heads -.. 436
Dolls......-..-- 436
Dolmans, wool 397
Domestic—
articles returned.....-....--...----+.-- 493
ALS ---- eee e eee 493
Darrel ss ous ceesseceweencceectee 493
Carboys -.-..-------.----------- 493
COSKS oo soretc ices se swears cons 493
manufactures ....--------------- 493
products ......--------------ee-- 493
VERIOIS.. -oasercccomsieserexeeceans 493
DO WB is ascisste aie o(sjaisicinnnins sin ie eeeGse 443
for beds...........-------------- 567
manufactures of....-.-.--------- 443
quill Of sicxiee crcierisnne asiteareeeiemieree 443
Dragon’s blood.......-----+++--+-++- 559
Drainings, suga: 726
Draughts .-.... 435
: - 493
285

on imported material. Sec. 25.

on tin-plate used in making cans, etc .. 328
Drawers .....------------2+-- eee eee eens 352, 353
Drawings, or other represen tacos ob-

scene. Secs. 11-13.

      

. 24, 560
24, 560

leaves..--.------------ 24, 560
Vicheong..-+--rreceseerreereccerecsersss Bb 56)

aa in bulk. Sec. 11-13.

 

 

 

Drugs—Continued. Paragraph.

    

seeds, aromatic..........-
seeds of morbid growth. -

’

to prevent conception. Sec. 11-13.
to produce abortion. Sec. 11-13.
vegetables
weeds......
Dust, diamond
Dutch-metal chippings. -.
in leaf............--
Dutch won COTPOUB sjaicis cic sjnnicisedicesiaeisie cess
Duties—
TOAUCHION ss se cies cisccainsscescaine seseceecs
refunded
remitted on imported salt used in cur-

ing fish
Duty—

ony wee two or more rates.

 

 

discriminating. Sec. 17.
Dye lac ..-...2-..22202 22s eee ee eee ee eee eee
Dyein

or tanning, articles for, crude
Dyes—

alizarine

 
 
 
 
    
 
  
 
   
       
 

Ebony wood ee eec eae aes Dittecess 220,
Edgings—

stops, art ....
Effects, household. .

insects’
silk-worms’ ..----

refined

Rinameled leather

iron-ware..
Enamel, fusible ....-.-.......--------0-.00-
Effects—

hhousehold.....-.----.------ee- ener eee

of Indians ...

personal. ..-.-. 2-2 ---- eee eee eee eee
Encaustic—

 

   
  
 
 
    

aipeeea Ga ea Speeinerehs Qynimibpaidy a) alesis’
Engravers’ diamonds ..........-.---.-+----
Ingravings...--------- 423, 512-514,
Envelopes, paper ..........---- 2-2 eee ewes
Tpsom salts........ ei
Erasers ......----
parts of ......
Ergot .ccsceeesstesseeeeeercererenncevereses

 
 
 
 

   

      
   

758
421
34

165

165.

563
80

Paragraph.

Essences, fruit. .
Essential oils .

Etchings........-.
Ethers, all kinds. -

  
 
 
  
 
 
 
 
 
  

nitrous, spirits of.
sulphuric .....
Excresences.....
Exhibition, articles for.
paintings for. ...
statuary for.
Explosive substan
Export bounty paid on suga

 

 

 

   
   
 
 
     

countriog......-.-.----...----
duty imposed on logs, etc., by foreign
countries 218
Expressed oils 16
Extract—
of annatto...........--2--. 2... seen eee 484
of barks for dyeing and tanning 26
of dye-woods ....--.-.-...-.. 26
of hemlock bark 3 26
of indigo...... ‘ 29
of licorice. 33
of madder. 639
of malt.... 338
of meat... 313
of opium......-. 47
of rocva or orleans. . 484
of rocou......- 484
of safflower . 694
of satiron ... - 694
of sumac....-... 26
Extracts and decoctions . 26
Eye-glasses ...-..-..--------- 119
glass plates or disks for 59L
Eye-glass trames. . 119
lenses ......- 121

textile, embroidered aie

Fancy soap .......-. 2 79
Fans, palm-leaf . 564
PATINA sscecesconneeses 5
Farm and field products
Farmers producing tobacco.

 

Sec. 27.

    
     
 
 
     
  
 
    

 

Fashion-plates ...----..-.------0--2-+22022+ 566

Feather dusters. 427

- 443

443

567

- 443

- 568

- 569

carpeting .-.. 406

Felts, not saved - 396

¥Fence- posts .-...-.-- 755

wire, iron, or steel . 147

Fennel oil.........-. 661

seed....:...- - 699

Fenugreek seed. - 699

Fiber, Tampico ...... 592

wares, indurated....-...---....------+- 461

Fibers and grasses. . 592- Ol: 670

PPIDPIN oe202 sess edos pies esicayis ~ 570

Fibrous vegetable substances. . - 597

Figs 300
Pee or images, obscene on or of paper

or other material. Secs. 11-13. a

-- 7

File Saal -- 168

Piles .-25 esacere aie ice

Filtering paper
Fine arts, encouragement of...

 

Paragraph.

Fish—Continued.

eggs
for bait .....----
pins or isinglass
erring .
im cans.......-----
imported salt used
mitted
ee Siaiaieiaie ste

 
 
   
   
 
 
  
  
  
  
     
  
  
 
    
  
 
  
   
   
 
  
 
 
  
  
 
 
 
  
 
 
 
 
 
 
 
 

nicisled. etc....-
plates, railway. a
salmon ...-.-.---
Ete or shrimps.
skin

ainibledl, dried, salted, etc...
sounds .....--.------+--2-- 06+

 

 
 

Fisheries, product of American 571
Flannels ...-.-.--.------------- 393
Flasks containing quicksilver.....--...-.- 207
Flax—
bagging. ........-..--- 6+ 306
buriaps .- eel 364
carpets. . 407
edging ...... 373
embroidered articles 373
embroidered handker 373
embroideries .....--------- 373
gill netling .-. 367
gunny cloth. - 366
ackled ....... - 358
hemp and jute ....--.... 356-374-
hem-stitched handkerchiels - 3878
hydraulic hose ......---- - 368
insertings...- - 373
laces 205 < 60000 veces - 873
lace window curtains . - 373
manufactures of .- - 371
nets - 367
neck rufflings. 373
not hackled -. 357
or hemp tow . - 859
seed...--... - 285
oil.... AL
rufflings.. 373
ruchings . - 373
seines .. 367
straw a 356
tamboured articles. 373
threads . 370
tow of... 359
trimmings « 373
tuckings - 373
webs....- 367
YAINA - 22sec eee eee eee eee eee eee 370
Flint—
bottle glassware ...... mine eas wae 108
and flintstones. . 574
glassware...... 103, 105
stones, ground 574
Floats..-....... 1
Flocks, woolen . 383, 389
Floor matting. .. 575
vegetable - 464
Blogs Gil soo sigs ataiarniaicicis sale gsvosgemcemese nis 410
Flour—
TICE siiscsecsceewes cece 261
rye. 263
sago.. - 695
seeds 699
snuff... 245
wheat.. 265
Flowers..-.-- 24, 560
artificial . - 443
of sulphur . és 88
Flues, boiler........... - 157
Fluid extract of meat. - 813
BUC BUDO 6h nisin enim andocewamaes gamers * 114
Foreign coin, value of, to be estimated quar-
terly. Sec. 52.
pms eg branding and stamping.
ec
manutacture, articles Of sciiaSec sesame 493
vessels. Sec. 17-19.
Forgings for axles, steel.........-.-2.----..

  
 

' of iron or steel....
Forks ....--cgneeesvereecse
‘81

  
 
 
   
   
   
  
 
   
  
 
  
 

 
    

 

Paragraph.
Forma for buttons........2..0000.-ceeceeees 428
ORGS i. 0 cap anagem Tew RENAE NRCS Yakexmienmne 576
Fowls—
TAN Owes cis tien Bios ppoeteiadyeediatrdenad omc 505
WALET ois cs ccacic od diealee seecseiseemeisie cts 505
Free list. Sec. 2.
Free stone ............ Asiarianheie stares 127, 128
Fringes, silk ... 412
woo. rt
Prostin gs o<2xeseye sassieeinte: vay yeinseisicisiclee
1
apples...
essences. .
ethers...
juice .......
‘knives .....
OUS sscasscse
plants......
preserved ....
Fruits ......-....
Fulminates .-........
Fulminating powders
‘ar—
dressed on the skin .....-..........2... 444
iat ROGIER sz )somswsiattnicccmsiceecie beens 451
Na tberss--2einj.scicctek cases aieGrcsetsis atcnrse 444
PAB ions cisicrcer ce wemsanmeaemeredms Sacer 451
manufactures of.....-.----..-2.--02-5-6 461
skins, not dressed 588
undressed.......-....---- 587
Furniture—
230
230
42
122
354
412
398
Galvanized iron........ 143
Gambier ........---.... 589
Garden-seeds........--- 286
Garments, outside ....... 397
Garnetted waste -......-. 388
Gas-retorts ..........-... 102
Gelatine.............--.-- oT
GROWS) 6:< ce reiaiepoacaas wi eiwietionstie 692
German silver......-..---.. 188
Gilead, balm of............-. = 498
Gill-netting PNR sex cucaa's in esarustraincen lal weplenians 367
Gimps—
354
398
340
340
336
716
336
ATtICIOS! Of sess sceceeecrsspeeeccecsaeeied< 106
beads ..- 7 F
bottles ..
filled

broken ....
“ carboys ...
chimneys

colored.-....----
coramon window

cut...... Sine
cylinder
decanters, filled.
decorated ...
demijohns. -.
disks for opti al
engraved......

looking-glass plates.
lenses...-.----.---

manufactures of.
mirrors ..-
obacured.....--...

4710——6

 

Remoninl:

Glass—Continued.
old

   
  

stained or painted...
thin blown...-.

window........--.
Glasses, watel.........-.0--ceeeeeeenceeaes
Glassware—

DOGO  sciaic cls ion raekcpumee nated axeesine:

chemical . 7

opal
porcelain
pressed

Glaziers'—
diamonds

 

 
    

stock
oe ene crude .
Goat hair .....

   
  

g ke
paadionsl duty on. Sce. 3.

  
  
 

   
 
  

Golda—
articles-Of...---.--..2+eeeeeceeececeeeeee 215
- 598
598
522
196
544
197
648
67
205
56
729
196
Goods, knit silk 413
manufactured in bonded warsbonses
for exportation. See. 1
product of convict. abo, nponaLiane
prohibited. Sec. 51
taken from sunken vessels. Sec. 23.
Goring cotton . 354
Gorings, silk .- 432
wool ........ 398
Grain bags -..-.-.. 365
BPITLES ATOM sic socis Sor ecac cee seven ooeees 329
GAINS w-o0:n sc c2eanicie sie ie azeb alanis sueneue eet 24, 160
Granadilla-wood ..........2-.--00-- eens 220, 756
Granites... scnsarsvecssctiescteee se cease 127, 128
Granulated tin .......--.--22-2-ss0-e-- eee 7.6
Grape sugar or plucose............-....-+-- 20
GraPeS ecnc en nendm need eonesscies geese secicicle 299
Grass—
for making or ornamenting’ bonnets,
sere e ee eeeee 518
manutactes of. 460
seeds 699
BISA icine eR Nin siacdiem csdisiarciaiercioee see ee we 596
Grasses ......- -- 460.518
and fibers... - 592-597
for paper.... - 670
textile .... 597
Grease .....-.... ae 599
from wool........... 316
Grindstones............. 129
Ground beans. 308
Guano......... -- 600
Gum, British............ Comagls/sckisaidiaciaricor, 324
Gun, British—Continued.
crude...

   
  

 
  

 

82

Paragraph.
479

H.

Hair—
MIPAC As. swecoescasassaices 375, 377, 383, 390-398
animals’ .......-- 375, 377, 383, 390-398, 414, 604
cainel’s 375, 377, 378, 383, 385, 386. 390-398, 414
Cloth ......-.-...---+----- -448, 449
eattle - 604
curled 450
oat. 98, 414
Oe 604
human, cleaned ......-..- 447
manutactures of...... 461
LAW? ssexemomes WeteeeaS 604
pencils .......---20------+-- 427
seating...-.--.0+--------- 449
wood sticks .............. - 756
Half hose .....-.....------+-- 352, 353
PoamMless nc. 625 00s ereeerges 353
Hammers and sledges, blacksmiths 156
Hama 310

 

Handkerchiefs.-.... -..---...--
fiax, jute, orhemp..........
hem-stitched, cotton .......

   
 
 
 
    
 
 
 

Handle-
Handles, curling-stone.........
Hand mirrors ....-..----+.----++-
Hangings, paper ...-.-....-.-----
Hard-rubber manufactures
wood, various kinds, upmanufactured. .
Harness of immigrants
Hassocks ....-...-.--2-0-eeeeee
Hat bodies, fur.....-....--- saeaedeaes Raloeleis

 

Head-vets, ate
Hee blocks
Hemlock bark, extracts of ...
lumber .......-.--.----++-
Hemp.....-
bagging
burla:

 

 

 

Hem) = pontinned

Paragraph.

 

   
  
  
 
 
  
    
 
    
   

   

  

 

  
  
    
    
 
 

Hinge. blanks ....------+++ 158
HIN GCG os -eneee erences sciee 158
Hoarhound seed......----- 699
Hob-nails ...... paasweasaa 174
HO 2S soc ecig sanaysasiaisiorei axe de 249°
Hollow-ware, cast.....-... 163
Hones sec ss cess ceernesecie as 608
Honey was 2xesesceesicsaxes 278
Hoods, material for .......-- ae
Hoofs, unmanufactured ....--.-------------
Hoop-iron. ewndeta aia eacitieehe acai 140, 143, 181
Stee] ........--0---- ene
Hoops, iron or steel....-.... ud
Hop-poles........-----+-++++ 755
Hop roots, for cultivation. 610
Hops......- 279
Born buttons .. 430
manufactures 0 460
parts of, unmanufacture 611
Strips .---0.---- 2-2 611
tips --- seeeeee 611
Horse hair ......---------+-- 604
THOTSOR oscnenenciainesecccdae 247
Horseshoes.....-.--.+2+-0-+ 176
MAUS aj. wjasiessaaniren cei mecals 174
wrought ....--.---.-0eeeee -- 176
FLOBC ovrecaesengyenetscexm se ax 352, 353
WAS senrastasiers Seneca 852, 353
Hyd rauiesn sicicice stains ciseie 368
seamless ......---..----.---- -- 353
HOB 1OPY ajo road orasa.0 sie eistctereyeinne wo sis 352, 853
House furniture, wood.....-..-. 230
Household effects .......-.....-- 516, 675
Hubs, for wheels....-. 223
Human hair, cleaned 447
manufactures of......... 461
TAW sosexowrenes sitceneree 604
Hunting knives.....-..-...-.... 167
Hydrate of potash, crude....... 685
refined ...-..---........- 70
of soda. . 81
Hydraulic hose = 368
Hydriodate of potash....... dina fl
I.
612
Secs. 11-13.
Imitations of nataral mineral waters ...... * 341
Immoral articles, casts, or instruments.
Secs. 11-13.
| Implements, professional .................. 686
Imported materials, drawback on. Sec. 25.
India malacca-joints 756
TUDDEL sen eses ioe seee zene 460 ,
clothing. 349
erude.... 613
milk of... 613
BOONE ones ecorexenen tone 415
scrap or refuse........ 613
Indian madder................ 639
Indians, effects of. 674
apeltties earoraies ig 674
Indigo ...... 614
carmined.. 29
extracts of 29
pastes of 29
Indurated fiber wares......... 461
Industry, encouragement of .. 758
Ingots, copper ..+.-..........2.0-- 194
~ for locomotive, cars or railway tir 185
* ‘steel and cogged .. 146

Ingrain carpets.....

 
83

 
 
  

   
    
    
  
  
 
 
 
 
 
 
 
 
    
  
 

  

   
 
    
   
  
     
 
 
 
  
  
  

 

 

  

  
    
 
 

  
 
 
 
 

   

 
    
  
 
  
 

 

Paragraph. Paragraph.
Ink....--....++ : Iron—Continued.
powders... columns and posts ........ seaceseeesees 137
printers’ .....-.-- corrugated .......... e - 142
Insects, dried Orowbars..-.-----20-e-00 222 . 156
cess sotc cree ee eee eee damage allowance prohibited - 9
ne er cotton. oo deck and bulb beams......... . 137
ferro mangauese ........- - 134
inte ferro silicon....... sonenes - 184
ites obscene. Secs. 11-13. flat railas cccetecsessccees- . 141
philosophical MALE i oec ose aarsedseesccs - 135
Integuments of animals............-......- 507 forgings wate en ennneneneee 189, 153
Internal revenue— forgings for axles .......- - 154
books to be Pepe by oleomargarine galvanized .......---.---- - 148
wholesale dealers. Sec. 41. : irders..... - 187
bond to be given by cigar manufac- atters’ irons 161
turers. Sec. 35. hinge-blanks
cigars and cigarettes, how to be hinges
packed. Sec. 32. hoo;
fortification of sweet wines. Secs. hollo , 16
42-49, horseshoes ....-.----+-- fe
laws. Secs. 26-55. joists..... - 137
manufactures In bond. Sec. 9. entledge - 134
prescribing packages for manutac- limitation of duty ...... - 151
tured tobacco. Sec. 31. locomotive tires. ..-- cee - 185
reducing tax on tobacco and snuff. * loops or other forms.... - 136
See. 30. - malleable castings of....... - 156
regulations concerning peddlers of ~ mill cranks, wrought-iron S - 128
tobacco. Secs. #6, 28, 29. muleshoes....--.---0-0-+--- - 176
regulations concerning opium for nail rods - ee 147
smoking. Secs. 36-40. MAIS sos sins se wis cerarp ain ee tencnicin ot Se wie 173, 174
removing all hobened, ornate + for vessels. Sec. 8.
from farmers. Sec. 2' DUS sais sia sicce cesccanceaeee sisedasenasacies A167
TERRE certain speaial taxes. , OG is saineaisinwesiecte waists - 133
MTanganiferous .-...-..--- - 133
special tax year. -Sec. 53. metal from, when malleable - 150
tax on opium for smoking. See. 36. or steel flat ce punched .... - idl
Inventions, models of 652 oxshoes - 176
Iodate of potash ..... 77 ind
Todide of potash ... 71 137
Todine ..... 2-22-2202 scene ee eee e eee eee eee 31 pig: 134
CLUGO -c 0-2 ew eee een e eee nee ee en eeeeee 615 pipe, cast 160
resublime 31 posts or parts or sections of columns... 137
Iodoform... 32 plates.......- 138, 143, 144, 145, 151, 152, 171, 172
Ipecac ... 616 for vessels. Sec. 8
Tridium .....---22----0+---20--eeeees - 617 railway bars ... 141
Iron— fish-plates.. 181
articles Of-...------see------+ 134-164, 173-185 ties 185
anchors .... --- 153 TEV CS ion ajaicintaiate atone ees wie ny ens tence sie sie 182
and steel, forged 139 rods 136, 147, 152
and ateel rods for vessels. Sec. 8. for rivets, screws, nails, and fences. 147
angles.....-...-----2------e eee ee ee eee 137 for vessels. Sec. 8,
angles for wensels. Sec. 8. TOUD ...----- 22-02 - eee een e rece eens 135
anvils 155 in coils or rods ..... --- 136
rust or discoloration of. --- 149
safe ia aia wie cays in ale aiwlalbinsslaje tials ein ea susjeieieie 134
Sugugeeeteemeecanciasnxmasesemcews: L164] SOTO nscie comes csvicwanses's 140, 143, 151
142-145, 151, 152, 171, 172
sizes or shapes of any kind 136
cera 151 spikes
for vessels. Sec. 8.
spiegeleisen.--.--.--.+-------ceeeeeeeee 134
splice-bars ... 181
bille’
blacksmiths’ hamm:
blacksmiths’ sledges. 156
black taggers ....-------+-----+--05+-- 142
blooms....... B86
boiler .....-..-. 157
or other plate -- 138
tubes, pipes, flues, or stays .--.-.... _ 17
polt-blanks 158 taggers......c0.-.--
1 158 track tools
for vessels. Sec. 8. WATOS .-. +. -snenene
brads, cut 177 wusheTsS..-.--------
building forms ...--.---------+e+++---+- 137 Wedges. .--.--------
Car tireS...--..----- cee eee ence eee ee eens 185 wheels
truck channels.....-..-------++++-- 137
het Arata anda wteieyu ssih Sielaloetaetele SAS aROTS 161-163 Wire. -.------+-+--
d malleable. .....-.------+-++---- 150 y
cast and OF! cio cis akan case oeceieesiaei ini 160-163 nails
o Cre cere i nettings
nnels ... 6 POPE... czawrwaes
speemateits acnee = 132 atrandsscccessccetcesennesee seve eves 148

 
   
   
 
 
 
  

 
 

     
 
 
   
  
 
  
  
    
  
  
   
  

 

Parayraph.

Iron—Continued.
wrought and cast scrap....- sasinescex eae 134
for ships ........... - 153
mill cranks ...... - 153
mill irons ...... - 153
Isinglass, or fish glue.. a 27
Istle or Tampico fiber........ - 592
cables, cordage, and twine - 362
Italian cloths ......-......----- 394, 395
Ivory ..----.- 462, 618
cA atelle balls - 485
billiard balls 435
black....- 52
buttons ............ 430
vegetable .....- 430
chess-balls ......... 435
chess-men.......-.- 435
ICO :cwacesscaceaneas 435
draughts ......-. 435
pool balls...... - 435
vegetable ...... lee cs ea eeeneuweN 462, 618

J.
Jackets, WOO] ........-----ceeeeeeene evevene BOT
dalap...-....... 19
Japan varnish...... 56
Japanned calt-skins.- 456
leather .......------ 456
Jasmine, or jasimine, oil. . - 661
POMIES. jo ccaiincin neeveneecs eeeweseemeese yest 303
SObe cise ccncnae aosecie 52, 459, 620
manufactures of ...-.-......2--020--0-- 459
unmanufactured ... - 620
Jewelry .......-.---.0.- ~ 452-454
Jewels, for watches .... 557
Joss- stick, or light... 621
Juglandium oil..... 661
Jugs, filled... - 336, 337
ulce—
cherry 339
fruit ... 339
lemon .... 631
LiM@.22 oc ececee ae 631
prune ......------ 339
sour-orange -. 631
Juniper oil....... 661
Junk, old. 622
Ju te. eibsataleis 593
bagging......-. 366
bags for grain. - 365
burlaps ..-.--.--022 0. cece e rece eee n eens 364
Be eee de a a Snape fore stele es suaisssiac eceisictecteiainia’e 594
carpets and carpeting .-.-....-.-..---.. 363
edz DZS - +s enn eens 373
embroideries ......-.--.---.-escencceene 373
unny Cloth. .-.....----------ese en seer 366
hem-stitched. bendkerciets. a6 sae 373
hydraulic hose .....---.-2-+eeeeeseeeeee 368
INSOF HN EG is sc stesicewsee gener steele. 373
ace window curtains.........--.---... 373
ROOK x siats 2.155 Scie, nisie bisig) seins 218 shaleinin'ajeie 373
manufactures of -......------e-eeseenee 374
neck rufflings -. 373
ruchings ......... 373
tamboured articles. 373
trimmings ....... 373
twuckings . 373
yarn .......-..- 361
K.

Bainite 4 ccac sss ceceeeeccsnccwctccccosecess 625
Kangaroo skins.........---------+-------0+ 456
AR AOUI oo oraieaia Bi aicicte'sia ciorig os deme sicisceue nome 98
Kelp :s ssiasicas tise ceseacaecsecsees seeuseeexe - 623
Kentledge, iron..-.... 2.220.220 eee eee e nee 134
Kernels, palm-nut....-....2-..--.00.-e2e eee 586
Kid gloves ..............-..22.002eeeceeeeee 458
BINGE ois cin sieie cesccicie cco ciseeccarcenecmee 456
Kileserite:.... 2). 202c0cec2 te sede cere eatiecsseis 624
Kirschwagser ...---.--.----0.--22eeeeeneeee 332
Kitchen knives ..........-.-020.scneceeeee 167
Knitfabrics, woolen. . - 892
worsted.......... - 892
ct cotton or linen 352, 353

84

   
   
 
  
 
   
  
 

Paragraph.
Knitting machine needles..---++-+++------- Le
needles.....-..-----.----220008"* siveitncee
Knives— 167
and forks, carving..--------+-+-e9cs797" ay
COOKS. oe eee een eee erent ee
artists’.... 167
bread ... sees 167
butchers’ - 167
putter. .....-2 222 ence eee cece eerer cee: 167
Chees©...-..-.-0- eee ee eeeeereenerertsees 167
fruit ..... 2.00. e seen cere eee ence e cence 167
hunting .--....-.2.--.2eee eee reese 167
WibGH Clit ci seewaete wdcaeiae nacltoeelenessen 167
painters’ .....-.----.--eee ee eee ee cee eee 167
palette ...-.--------.eeeecee errr ernst 167
pen, and parts of --..-.---5------+2+--+- 165
partsof.....----- 165
plumbers’ ... 167
pocket ....-. 165
table .......- 167
vegetable ... 167
Kryolith .....-.- 550
Kyanite...........---- 625
L.
Latheling. and branding. Sec. 6.
Lac—
AYO 22-2 scene eee e ence tees cccenceesenes 626
button ...... 626
crudo ....<+. 626
seed....... 626
shell .-.- 626
spirits ...... 627
stick ........ 626
sulphur ......--.200----eseeee eee ree eens 727
Lace wiudow curtains, ‘cotton. ....2.s.0s000 373
AAR ce wiessicete cia reretsters dokieecg adaie sadsimineetess 373
jute iar 373
Laces, cotton 372
oe aia
ee hate, bonne
BEL KE isin cinta aig aieia iw eimeninte nie es miniereee:s
wool .
Lactarine.....
Lahn........-.
Lakes........-
Lambskins
AMO ..-.-.-
Lamp-black
Land fowls....
Lancewood
Bardo sssciasse
Last-blocks ...
aths .....-...
Laudanum ..
Lava tips .-....-..
unmanufactured ..

Lavender oil
Laws relating to oaccaties of neat- catile.
Secs. 20, 21.
penalty for violation. Sec. 21.+.
to obscene literature, etc. ‘Bees. 11,
13 violation of by United States
officers. Sec. 12.
enforcement of. Sec. 13.
Lead—
acetate of
articles of .

 

  

 
 
  
85

Leaf— Paragrael.

aluminum...... waceieaeais see aleatsineciaets

 

suitableforcigar wrappers, stemmed "242
suitable for cigar wrappers, ‘not

  
    
      
    
  
 
  
   
  
 
  
 
   
  
   
    
     
  

stemmed ...........2....0500. 242
Leakage ccccepuse wer wees cseeeecuaasccmsecce A
Leather............ wees 455-458, 461
janufactures Of..........2.-20.. ence eee 461
‘pend or belting .: 455
book-binders’ ¢alf-skins. "456
456
456
dressed muppet 456
enameled...-......--..2.-----+ 456
LOVOS oic.ceo vinracisena wie aeianiome tins 458
JAPANNE « cnsciccccnaes casecewss 456
other forms ..-....--......-02--. 457
pianoforte...........-...20..0-0 456
pianoforte action........-...-... 456
Patenbs - sores ccsies cece ciate sieysionis
shoe uppers or ones cinema sisics:
NGOS). asa oias3-ajocesciainye Me eine cermsies
BOC ceuecnacaica caseccesaeceeccses
Leaves .........
Leeches......-.
Lees crystals... se
Lemonadesseccesecewsscse secs Sopeistorainersiahis
Lemon—
grass Oil .-......2.00- eee eee eee eee 661
FUT CG o,a:acie aysia/eie. win SzSia Cie wipleisie weiss 631
OU). 2 occc ts ceccsecesse secs cecas 661
packages,containing ........-... 301
COL « arasesiersig cizee-e 664
preserved 305
Lemons .. 301
Lenses -...- 120
OVOLIASS.... 20.220. e cece eee ceee 121
Of PIAS: ci6 a2 ona dsomsaseaseam ce ae 122
of pebble..........-- cence eeeeee 122
Bpectacle .....2..-- eee cceeeeceeee 121
LUPALIOS ccc cnelsiscssiesrewssanwscecis 516
articles for .......---....-----+-+ 692
‘parts of 516
Library of Congress, articles for.... 514
DCH ONS 2 eceee sees nesmmeesm eee eed 24, 560
LiGorOOrccccsoncwessnasnontescners 33
extracts Of ....--------+e2----00- 33
PABLO - 2. eee een ene e nee ee eee eens 33
TOMS: ene deceaenetcesacmesemseerey 33
root, unground. 632
Life- boats ae eelsinelea cca nets aeeiacaese ne 633
a -saving apparatus....-...--+-+.-++ 633
NUM -VIEDs so cec see wessadeecosecsee 220, 756
y of the valley ‘ 6
Tae Sa siaGiae seca 96
borate of - 14
chloride of. 635
citrate of . 634
juice ..........---.. 631
Sulplate of, ungroun! - — 680
Limestone....-.:---.---- 127, 128
canes dieia aie a sieinie 301
uciaae Sawieeisiauar cies eantemsieteieinets 661
packages CORBIN cccncaannaacaeew nes 301
Linen—
coat linings ......-0--0es-eeee-- eee eee 394, 395
collars and cuffs.......--2-+--e------0-- 372
COth sin ciees ccccugccccemaactioenessecnaas 371
embroideries ....-.-.-.-----------++---+- 373
hemstitched handkerchiefs ...-.....--. 373
hydraulic hose 368
indertingS. ....-..-----eenee seen eee ee eee 373
NACOB vias wsivininis nie ajnieiere sis eisia see's ee (sie Beindse 373
manufactures Of........---0-0---------- 374
neck rufflings .....-.0-----ee---eeeeee ee a7
WITTE -- 2 eee. ee ee ener ence rere nee e eee 372
372
369
285
41
Liquid orchi - 665
Liquor casks, capacity of ....--....- wosesiein | B00

 

Paragraph.
oie cee ore Siinaisiaieie\iresiais's 309.333
22

     
  
   
 
 

standard for determining proof
Literary societies and institutions

 
 
   
  
  

| Litharge
Lithographic charts -
PINGS esse sacees
stones ..
Litmus.....
Live animal
Loadstones....... ” 638
Locomotive tires, iro 185
Logwood, decoctions of -. 26
Pextracts of .....2.-0.ss0.leeceeeeeeeeeee 26
LiGBS « centyaerstersastacewaensnmenra rena cies 754
Looking-glass plates...........+--..200++ 116, 117
Tioss; partlal cc seccccaseicecaiiessecsesercces 149
Lip ber ce cps choc oe eae on recast 220
e expen duty imposed by foreign coun- i
5 t
for vessels. Sec. 8.
, sawed, from countries imposing export sare
a ‘
Lye of ashes 495
258
117
661
see for rep ir. Sec. 14.
patterns......--..-----0-2-seeee eee eee 652
used in the production of beet sugar... 237
Mackerel 292
Mader: aniscisccctieisis cteisiciccie terse Sreisieiwicis disteinia:s 639
extracts of - 639
Indian ..... 639
Magnesia—
calcined ...... 34
carbonate of... 640
medicinal . ; 34
sulphate of..... sma d 34
Magnesite .iccicnciceccncssncccicscwsic ee cate caasia 640
Magnesium. ia
Magnets: sscscccssccenusstqcenstasecceeaes 642
Mahogany-wood........---.-.0-.+-----20+ am 756

Maine, products of forests of.

  
 
 
   
  
  
  
   
 
 
  
     

 

Malacca joints, India .-.. 756
Malleable metal. ..... 150
iron castings 162
Malt—.

barley 253
OXtLACE: 52:5: ceisesisiesieaaiss eee eee ss seca 338
NiqUOre scsseeascecesesvenmeatereceesss 337, 338
Manganese, ore Of......--.----------++-20-5 643
oxide of............ aevneee 643
Manganiferous iron ore....-.------------ a. 133
Man; Phen seed.... eeeceee 609
Manilla .........0.-20 2-00 e ee eenee eee e eee nes 595
ables, cordage, and twine. --- 362
manufactures of. ... wee 362

for vessels. Sec
Manna.......-..--. - 644
Manufactured corks...- - 434
Manufactures of alabas - 459
of aluminum ........-.02-------censeees 215
of amber ..... weccoee 459
Of asbestos ...-.-ceccsev cence nnennceces 459
Of DlAdderB...... 22-2202 cen nce eenennenne 459
of bone..... seee- 460
of cat-gut ..-.---.- 0. -e seen eee eee cee eee 459
Of ChIP .-..ctes seen ence ne cceececreceens 460
OF COPPOL se ncce sisnoes.eviewireecwnwmcipenas 215
OF Coral ccs wncescencesesiswisecceeceoee 459
Of Cotton ..-. 20... e ee eee en eee ee eee ees 355
CHODILG c56 sic ociece acie cociecce sicwerese 351
of down...-.-..-.- --. 443
of flax or hemp .... eee «871
of fur.......2-----05- e-- 461
of glass .........-.- --- 108
of gold... wee «6215
Of QTASS ...-2.-- se eeeee ne renee cece renee 460
of gutta-percha .. 461
of flax, hemp, and jut - 356-374
of hard rubber . oo
coon. 460

of horn ....--+-.-.-
Mannfactures—Continued.
of human hair .......----.0--e+.----+--

    
  
  
 
 
  
 
  
  
 
   

86

Paragraph.

of India rubber ........ 460
of indurated fiber wares... - 461
of iron and steel .....-- - 132-185
of ivory...-.... - 462
of jet... 459
of jewelry 452
of jute... 874
of lead .- 215
of leather ....-.-... 461
of marble .......- 125
of metals.......-... 215
of mother-of-pearl... 462
of nickel........-.. 215
of osier ......-. 459
of palm-leaf ... 460
of paper...-...- 425
of papier maché. . 461
of paste........ 459
of pewter .... 215
Of Platinum 2602565 secececsocecnsiocece 215
Of PUlPeosweicseiscrcodscemccacetecees 461
OL SWI ou gee assed ac cic macrecce semecdans 462
Of BE Ke acres staepscinwaniaree meiaratacersistasaton ares 414
Of ‘Sil Ve? x ossincsacacsaxesessseceersesess

of slate ...-

of spar .....

of straw ...

of tin ......

of tobacco

unenumerated. Sec. 4.
of vegetable fiber ....

    
 
   

  
 
  
 

 

874

of vegetable ivory - 462
of vulcanized India rub 461
459
460
460
459
- 459
216-230
. 392, 414
459
215
Manure, substances used for....-....-.---- 600
Manures .........-..-.--- - 511, 600
Manuscripts .......--.--- 2 eee ee ence eee eee 6:
Maple-sap sugar, bounty on - 231-236, 241
MAPS: cejeisiccs voy covieecieasecavee - 423, 512-515
Marble, block, rough or squared.......-..- 123
Casts Of .--... 22-22 seen een eee ee eeeee 677
manufactures of. . 125
paving tiles...... 124
slabs .....-.-- 124
statuary -..--------- eee eee eee eee eee 465
Veined, sawed, dressed, or otherwise... 124
Marbles, toy .----..--------------ee ener eens 436
Marking, stamping, etc. Sec. 6.
di 646
647
463
wis ciaitiowiagcavers ween esticseces “441
Materials imported, drawback on. Sec. 25.
Matting—
cocoa fiber or rattan eee 464
CBN OSG 6:0 5.o os winisinis ec aidiaieicie siainin siasce sie 575
NOOR ss sic cegeeewsawSoesicnesdesmacinces cic 464, 575
Mate: ccecaw scones esis isaneee ace ee unemedes 408, 464
Meat, extract of........0.-0.-0- ee eeenee eee 3
products......... --- 310-316
Meats, prepared, ete ..-...-....---.---20ee 312
exporters of......-.--2...---- gases 322
Medals—
cabinets of .........0..- nec ee ceee een eee 524
COPPET ~~~. --- ee eee eee een cere ence e nee 648
BOLD. 22... cee e eee ee en ece ween cceces 648
BUVOL s:c/a:n:2cc0 dic niereie op esha ee aeisjenisa neicios: 648
Medicinal acids .......-...-2 00. -eeeee eee eee 473
MALNOSI Bice ssseerswiasvncicccesdinniccs gas 34
preparations .........2....... 2 eee ee ene 74, 75
proprietary .....--....---0...2..00s 74,75
Medicines to prevent conception. Secs. 11-
to produce abortion. Secs. 11-13.
Meerschaum, erude.. 649
Melada........-.... 726
Concentrated ..2....ccccnsseeecseonee 126

 

 

Paragraph.

Merchandise from sunken vessels. Sec. 23.
on board, duty to be paid on weight at
withdrawal. Sec. 50.
withdrawal from bonded warehouse.
Secs. 50, 54. £
Mercurial medicinal preparations. ...---+--
Metal— :
articles Of......--.+--+-+-+ eee ceeeenaee
bodkins .-. a
britannia, ol ais
bell, broken....-
cast and malleab!

     
  
 
    

articles of......-.-.--+-- gusscaseeseciees

bullions of .. =

unwrought....-..-.-----eces sees ee ene

smelted in bonded warehouses. Sec.
24. .

Metallic—
mineral substances, crude

 

   
   
 
   

carbonate of strontia.
oran
substances, metallic, crude ......-

wax

Models of inventions

 

  
    
  
 
 
 
  
 
   
 
 
 
  
   

 

 

 
  
   

Molasses...---.----0-0-ee cece nce ne cer cecnee
conditional duty on. Sec. 3.
concentrated and concrete ....--.--...- 726
importation of ...... ae hicjowialcieae 241
Molds, gold-beaters’ . 598
Molten lead.....-- - 200
Monumental stone ..- 127, 128
Monuments, public, articlés for- . 759
Moquette carpets - see 399
Morocco, skins for 456
Morphia -. 35
salts of... 35
Morphine. 35
MOBS 00 ae nivenininn aaais sin newewcines 653
Mosses, drugs .....-.--..--.---5- 24, 560
Mother-of-pearl ...........-.--.-- 462
unmanufactured . - 673
Mules: 3 :.cescceees 247
Muleshoes - 176
Mungo.... - 383
woolen - 389
Municipal corporations, articles for. . - 757
Munjeet .......--------- eee ee eee ee 639
Muriate of ammonia aeons 10
of potash......-. --.. aries - 685
Mushrooms, prepared, ete Sees 271
Music for the blind.............. 518
Musk, ernude .-.. 654
Muskets .... 169
Mustard .. 325
seed... 699
Mutton ... B11
Myrobolan .. 655
Myrtle wood.... 756
 

N.
Paragraph. | Oil—Continued. Paragraph.
Nail-rods, iron or steel.......... CABSIA.. cece ee ene --. 661.
NGI Bic canis acenccene castor...... 87

    
 
  

+ eee
Natural history, specimens of...
mineral waters :
Neat re im an pore Os of. _ Bene: 20, 21.
hides of. Secs. 20,
ae rufflings ...

   
 

INICOr CBO. oon sce iule etewcmidamiciamemnsaarerclzete 85
Nitrate—

CUDICs 203 cavitvie a ciomscjedusseeaeheameesacs 709

of lead....... 64

of potash, crude. . 685

refined... 72

of soda......... 709

Nitrous ether, spirits of. 25

MOUS OG sus oeasaarsn oreimes eemoncawnounais 388

Non-cnumerated articles. Sec. 4.
Nursery stock

 

 
   
 
 
  
     

Chamomile 2.65 as<ccccece- sccnccce cents 661
COGIES iexaun nancaiinns imsannnrenanaccs auc 661
CINNAMON wisdoih— sinc ae iiaaeeie samen aein 661
Citronella .........0 2... 661
CIVGU vcciesie so wagun tear aanciecuacnuesease 661
CLOGD os sie'sine siapainaieicin Oden eagaeoemeesenne 369
Cocoanut .....-.--- 2-2. e ee cee e cece eee 601
LEC NINVOE 5 ny canenauuesatedwddsancocnwe 38
cotton-seed....2.- 22-2. eee eee eee eee 39
OP OLO MW aie saa sisdvesaisicie.ciepSya ciara eacteaniede ate 40
distilled...... 76
essential ....... 76
oxpressed ...... 76

PORNO). cvenaasics

for dressing leather or wire drawing --- 599

 
   
     
 
    

 

   

for soap-making 599
TEU uwiwswsionnne 25
fusel ............. 42
hempseed ......-. - 43
herring......-.... - 46
jasmine .......... - 661
juglandium 661
i 661
661
661
661
661
41
661
661
661
44, 661
661
- 661
origanum .........---.. . 661
paintings ..........-... - 465
PMM 2 cis sesszcoraseesare 661
peppermint .......---.. 45
poppy-seed..........-.. 41
Tape-seed.......----.-.. 43
rendered .............-- 76
TOSG waseidcinicsiseresecjncee 661
Tosemary-.....--..--.-- 6b1
Beal. = nc ccees ewseesase 46
BOOKS. cececcsas ceccce reece 235
sesame or sesamuni-seed.- 661
spermaceti. ..-..-...... 66L
spike lavender . 661
36
661
36
661
5
661
25, 36-46, 76, 590, 661,

670
36

oe. Oleomargarine, regulations concerning

dealersin. See. 41.

Qalerimisestn stein taadegeang in eoeebesesoetae 689 | Olive Oil...... 22.222. cele eeecceeeeeeee ee

Oar blocks

   
 

   

259 | Opal glassware.......-.2...---- 2 cneeeee ees

 

  

Obscene advertisements, etc. Secs. 11-13. Opium—
Ocher aqueous extract of...........s.eeeeeenee 47
gahery earths 663
il— bond to ae given by manufacturers.
almond See. 3
amber... for winolin: tax on. Secs. 36, 39.
ambergris. liquid, preparations of.... 47
aniline -. other preparations of..............--- 47,48
anise .. reguienone {onscraing stamping, ©
anise-s Secs. 3
anthoss ..- removal fom custom. house. Sec. 38.
aspic.... penalty ior oe of laws concerning.
bene ec.
bergamot - tincture of......-..-20 2-2. e eect eee eee 47
cajeput ... Optical instruments, disks, and lenses
cake POT’ dais opis ccidinwsainid ois eae 120, 121, 591
Orange—
JUICE SOUT vicisin ae siora'asicis sicsmsaia ed aGielnacas: -- 631

 

 

TRINOTE won nt avcnnaannnen senaie saan a master 65
    
     
 
   
  
  
  
  
 
 
 

    

  
  
   
  
 
 

88

Orange—Continued. Paragraph.
661
664
305
756
301
301
301
666
665
665
485
132
539
191
562
667
133
199
of manganese . 643
manganiferous - 133
nickel ........ 667
667
667
silver containing 199
BUIPD OE ceninisicicwinersicnisivnsicuieasieinicdeie 138, 727
HAD epithe ia eee aninasaeuuceaoenanen 209, 736
Ores containing lead......-....2-..5..0000 5 199
iron, cast and malleable..............--. 150
Origen Oils cccncnwnasanacnmnmnanaie we sa 661
Organzine silk ..........-.2-..----2-----06 410
Ornamental feathers ..........-.-.--2.----- 443
Ornaments sé ices be stscaiseeeecewacsgam se isce 100
GK ceca cp ecavexcemsmniresgecke se seions 412
Orpiment.......-.--.----+2---+2eeeeee eee 489
Osier, articles of .........--..--.2.2----2--- 459, 518
PTOPared ....-2- 0 eee eee eee ewe eee eee 459
Osmium iss. 5escslasien oe cceasuiaeaton met 668
Ottar Of TOES ...0-- sees cinnsceccacccesscnnen 661
Outside garments, wool .-.......-..--...--- 397
Oxide—
Of COANE -..2 20: saece seen sececswecss ces 20
of manganese 643
nickel ....-.. 203
of tin, black 209
of strontia . 925
of uranium .............202..020 220008. 746
of zinc ....... 60
Ox shoes, wrought ... 176
P.
Packages—
cigars and cigarettes. Sec. 32.
containing oranges, lemons, and limes.. 301
containing shell-fish ........--.--...-.. 296
tin used in making, drawback on ...... 328
tobacco and snuff. See. 31.
Packing-boxes, wood..........-.....+ aiepeien: 228
Packing-box shooks, wood ........-.-.-.--. 228
Pada Fe cemesieise seesasgeseee cncsvedaneaicce 261
Painters’ knives .....-....-.-.------2.00--- 167
Paintings .......- =» 465, 677, 757-759
for exhibition ......-..-..........2.2- 758-759
in oil or water colors....-.-.........-.. 465
ONL n 8 oo ia'ais oe cis ecine emia caine nacrlelaisonienis 465
ON LASS resco awinwiniieidenae siedeeddenmecmacte 757
Paints. cece awa enw ea sedsnescisnnacice tonsa 61
BYUIBES 5 a0 deeseis.emaicinmiemsiinaracnsiores 61
water col 61
white .. 60, 67
Palladium. - 669
Palette kniv 167
Palings .- 225
Palm-leaf .....-....0000.22c0esenneeceenee
PANG oes .oie ois oixis) omnistsicnigsd daomsicmesesstcei
Palm nuts..-.-.
Palm-nut kerne
Palm oil......-.
Palms......
Pamphlets...

obscene. Secs.
Paper cncenniaies vvsce:
albumenized
alb

 
  
 

ie

   
 
   
   
  

 
  
 
 
   
 
 
 
  
 
 
 
 
 
 
  
  
 
  
 
 
 
 
  
 
 
 
  
   
 
 
 

Paper—Continned. Paragraph,
books .....-..----+ ike craiere er edwiareiae amiss ae
card-boards .-..-------++++° ~ ae
cigarette ...-...----------+- eer
cigarettes .-....-.-----+---° ants
CIQATS .--.eeeeee ener eee ere art an
COPYing .--..--..e-2 eee etre eee 4
drawing ...---------+---++°-+ - 422
envelopes .-..--.2---------+-- - 421
etchings .....-------+--+++-+-+ 423
filtering. ....----.---------5-- 419
for fire-boards..-....----- 422
for screens ......-----++-- a 422
hangings.....-.-------+-- - 422
manufactures of ....--------- - 425
masks...--..2-2seeeees-eees 463
Old sswwesceepsicte cers siaa see . _ 670
printi 417-418
sensitized..........-.-+-0-2 eee 419
sheathing - 416
shoe butto: 431
silver ...... 419
stock, crude. 670
surface-coate 420

manufactures of....--.----- 420
TISBUG ls sie vidnie can ndecwansmsrnsess 419
woods for . 670
wrappers. - - 246
writing 422

 

. Papers, obscene. Secs. 11-13.
Papier maché
Paraftine
Parasol sticks
Parasols. covered with silk

other material........--..----
Parchment....
Parian ware
Paris white ...

   

 

  
 
 
 
 
  
 
 
  
 
  
 
 
  
 
 
   

 

Partridge sticks .....--..---..-.-
Paste ....-....
Brazil
Pastes ...-.--
OL ANI BO isis ie vaiecwiecnccnnmdiacncrm sees
Patent—
AlN esses cece seseer eee cosines 9
leather 456
tartar 90
Patterns fo 652
Paving poste 219
tiles, marble. . - 124
Peanuts or ground-beans........-.--2---+++ 308
Pearl—
BUttONS ances ices ae sees ceeecoe
mother Of 0.22.20. 20225
unmauufactured
Pearl Swxcewetcensenese he Rercecowane esse
Peas—
CLT Wis, wscio/spa,a)crainre yorarerosol oss iaunimneiers Gardiaialatets ous
green .....
prepared, etc.
split ........
Pebble, Brazilian
lens66 o-cccaunureosestesremoescssmar ses ee 122
Peddlers of tobacco, etc., regulations con-
cerning. Secs. 26, 28, 29.
Peel, lemon... 5 664
orange --- 664
Peltries, Indians. - 674’
Pencil-leads... 467
POMC Sse ep cece socesescencee 466
hair. 427
Pen-hold 205
parts o: - 205
Pen knives - 165
parts 0: - 16
Pens, gold. - 205
metallic - 204
Pepper... 326, 719
Wack ....-----eee cee n enone 719
CayenDe ......--- +--+. eee eee 326
Peppermint oil.-...------.-.--. ss 45
Percussion caps.--.------------ 442
Perfumery, alcoholic....-..-... 8
Periodicals. ........-----------. 657
Personal effects. .-..-------.-.... - 675, 752
Pewter, articles of ......-...-.... 215
old ...------ Peeereeereeeeey Wicetis oe 'sesiawcre 676
89

  
  
   
  
 
 
  
 
 
 
 
     
 
  
 
  
 
  
  
 
 
  
 
  
 
    
  
 
 
  
   
    
    

  
  
    
  

Paragraph. Paragraph,

Philosophical— Plushes, cotton .......00+-.--e-secceeeeeeee 350
apparatus for societies, etc............. -677 BUlEe .-a:caiaincaiegyaia cia siewsb'sine' Saisie ctecieis sie 411

for exhibition............ 758, 759, wool sicperaveitvesuiniuieia mw eislewicieae Geen iomeman ee 396
instruments... - G77 | Pocket-knives. .........csccsceccccccccacecs 165

preparations ..........-.-.... ae. OFT arts of ....- -- 165
ara and institutions.... 515, 677, 692 | Pocket mirrors. -. -. 122
678 Polariscopic tests of sugar... 231-236, 241
68 | Poles—
420 HOD cei ed ase 755
‘or ex 758, 759 aeleerank. cedar. -- 219
. Photographs..........-...-.- 423, 512, 6 4, 758. 759 POLO PHONG: :ainicines:c:s) a:a stsininie's:sreiisintwieieines 219
456 | Polishing stones ...........--.. 0020-2 seeeee 684
Pomates .......----2--2-20-ssssseseeeeeeee q7
POOL DANI 8 5 ce csinreeeccieinwsin vies tisisicncin orsmrsipietg ares e 435
Poplar W00d 20.5 seeewescssie ce venisiesecoee 670
Popp OOD: osccvssesinseremenssceeeteaweeens 285

chlorate of ..
chromate of .

 

  

 
 
 

 
 

erude ......- 685
hydrate of. 685
refined .. 70
hydriodate of - 71
iodate of .- 71
iodide of ...----...-----.--0-2e00- 71
muriate Of 3 ....4.--.26220se0cene ee - 685
nitrate of, crude .............-.-.-- - 685
PORN sje descccairwmcrccaacisiesave = 12
prussiate of .........-..-.------205- a 73
Sulphate Ofsescnesceecien sce xininsieaie sia - 685
8 : Potatoes 283
Pitch— Pouches... 468
Burgundy.........---.--0--eeeeee eee ee 523 | Poultry ..- 315
of coal-tar.....-.2..++ 731 | Powder—
of wood aes 731 bleaching ssc savevcasconcecvewcweceses
Placques scescscceseecexssesassees 100 bronze .-

  

Plaits, for hats, bonnets, and hoods.
Planking, ship

 
 

Precious stones ....- 3
imitations of ........-.-..--2--..---

   
 
   
  
   
  

 

Preparations—
PANEL aicsrnaia nics mnciamcuanesunawenwaar 75
eee 19
’ sa 74,75
polished ....-..-..-.- 115, 116, 118 medicinal, p 74,75
silvered.... --- 116,117 philosophical s 677
unsilvered ....-.-.----------------- 118 toilet....... 77
Printed matter........-.--------- a

Prints, obscene. Secs. 11-13.
lithographic. ....-...--..--eeeeseeee-- 420, LA
PHULOS. cicie -rcp0isss anictyealteia os See 648

    
    
   
 
  
 
 

 

  
 
 
 
  
 
 
 
     

ae for nr instruments -.,,-.---- 591 Professional books . - 686
or printing ...-..-.--------22e0--2---: 180 implements ....-.--..-------- 686
ATOM. cic ec coone sine 138, 144, 145, 151, 152,171,172 | Proof of wines, etc., ascertained .... 330
looking-glass. 116, y 117 Proprietary preparations, medicinal - 74,75
railway fish.......--- .-- 181 | Protoxide of strontian .........-... G25
SteTeOtyPe -.----.----eeeeeeceenee eee n ee 180 | Brune juice 339
tin... . 143,145,151 | Prune wine. - 339
terne . 143, 145,151 | Prunes...-.-. 299
Platina. - shciaiafeiayste.sictsisisis a.s'claminediom ¢ 681 | Prussian blue.................- - 50
Platinum, - 215 | Prussiate of potash, red........ = 73
articles of, for chem - 682 _ yello WW. ada teaaciemas saee -
unmanufactured .....-- 682
Playing cards.....-.----- 424
Plumbago...--.---- . 683
Plumbers’ knives -- 167
299
469

 

 
90

 
  

 
 
 
 
 
 
 
 
 

 

    
 
    
      

Paragraph.

Pumice—Continued.

BLONE. ....- 0.2. c een ec eeenens sececeeeee 723
Putty ...... é 59
PPS TN OB) oo oie seas sie ticidis!rajsratel ss: assind mewinisieminrces 727

burnt, residuum from -........--.+--6++ 133
Pyrolpnceus atllcccvesscscnsctvnnntne cece’ 1
Pyroxyline, compounds of ........--..--.-- 21

: Q.

QUICK SIIVOR s.n15e:nis:c cue sige secercinisieisisre gions 207
CONOTS (s)22j2cie a eos ssinscins woieat ee ciconiema 53
flasks or bottles......-..--...-.-..-00-- 497
flasks or bottles containing ............ 207
vessels containing.........-....-.+.2--+ 207

Quille weccered cescccoen 689

uilts of down .- - 443

uinia, sulphate of .... 690

uinine, barks yielding 499

Juoita -.-...-..--....-- 552
R.

ROQS oso2aceceveerssscseecscecese Weselvictemeice 691
for paper... 670
woolen ....---....--.- 389

Railway bars, iron or steel. 141
fish: platess..ascavesvsxerae cosxeeeecses 181
tires, iron orsteel........--..---.------- 185

RAMTOAA HOB. sisieys:. cise <.ciais aie Sareisinin csaeis soiareies 755

COATS 2s siniorare 3:9 6\sisisin Sie1S Se sin sivicidlnncneiere 219

Rails, flat, iron or steel.........-..22..2-... 141
iron or steel .- 2.2.22... cece cence eee n eens 141

Raisins........... - 802

Rape seed .....-. 699
| ees 43

Rasps .-........ 168

RAM coc novesqciicccasmencvneasacaseeawes 332

Rattan—
for hats, bonnets, and hoods ..........- 518
QMACTIN [Fi cae eaewecsicae --- 464
mats ..........-...- oe. 464
unmanufactured ... : 756

Razor-blades..........- - 165

RAZOTB vessieis ase nesaicios.s. -. 165

Ready-made clothing ...........-..--.--- 396, 413

Reciprocal trade. Sec. 3.

Reduction of duties.....- 149

Red lead .........-. 66
oil, Turkey 3€
vermilion 57

RRA Ayete es coc tae oslece caus 756
chair, manufactured... 229

Refined sugars...........-- 238

Refuse lead...-......0.....-++- 200

Regalia, gems, ete ..-..-.--...- 692

Regulus of antimony........... - 187
of copper - 193

Regulations—

concerning goods, manufactured, in
onded warehouses. Sec. 10.

the fortification of sweet wines.... 42-49

packing and stamping. Sec. 32.

special taxes. Sec. 53.

smelting in bonded warehouses.

Sec. 24.

the production of tobacco. Sec. 27.

tobacco manufactories. Secs. 33, 34.
governin g, oo packages. Secs. 31,

Re-importation of domestic articles. Sec. 22.
Religious societies and institutions.. 515, 677, 692

 

 
 
 

 

Rendered oil................----- 16
RENN Cts scsissesrsesetewsieeeesie es 693
Repairs of American vessels. Sec. 9.

of machinery. Sec. 14.
Repealing section. Sec. 55.

Residuum from burnt pyrites.......-..---- 133

Resins, gum, medicinal......- 24,560

Retorts ........---.---- 682

sei ate atatavataterataieine/e'hictalaiacte 102

682

261

261

261

261

169

 

Paragraph.
Ring waste .-......-- -- 3888
Rivet-wire, iron. :

 
 
 
 
  
 
 

    
   
  
   
  
  
   
 

 

   

ateel .....--. 147
Rivets .....-----.eeceeceeneenneceeseees te
Rochelle salts....--.-------e++-e8r 220 BA
Rocoa, or orleans......-------+--+e2000* .

extracts of.. - 484
Rods, copper. -..-------------eeeeee eer eere 195
Roofing slates .......-----+----22eeeeer eee 131
Root—
ATTOW, Taw, CtC..-..--------e cece eeeeee 488
TAP orc. c cance dian csncinecteavesauiete stg eic eae waar 756
Chicory...-.--.---.-eeeeee eres eeeees 317
PAW ok cicwniense ocaecis oaeeatneceenees 533

GandeViON .ccccvexsveeerssser oo SSSEeY 321, 556

BINGOT 22.2.2 eee eee erence ree eeeees 716

licorice, unground .....-..---+----+-+-- 632
Roots 24, 560, 679

pawn 699
arelsrertans S524 610

e—
pC SE aac 670

hide........- 607

accion? 148

waste ...-....--. ‘ 670
Rosemary Oil...--..0seccceswesssceeeeeeecre 661
Roses, ottar of ..-..... - 661
Rosewood..........- -- 220. 756
Rotten-stone .....- seca “123
ROUCOU .ce2s,00 se ocesecngees secrete ee 484

Oxtracts.Of .....-..cocseseceessasemes tos 484
Round iron.......... 135

in coils or rods.... 136
Roving waste .......-. ---- 388
Rubber clothing .........--..0-+--2ese000 349, 413

ard ccwicaais aciannosccsnnce seasons en 461

ANG IB: 2c scem aged soccayselois cece mew, 413

sree rmareyele 613
was taiate 613
Rubies 2220s scesesemsssesessieecese seekesy 452
Ruchings ---- 378, 413
Rufflings..............-- - 373,413
Rugs - 399, 408
I B84
e 262,
263
161
206
694
694
694
694
69-4
326
695
695
699
696
10
83
80
700
292
322
85
imported, used in curing fish, duties re-
mitted 322
685
72
481-
685
16
690
34
35
eiaceleloia 92

Of StrVehnia 2 sosaciacaenewatantmmanivece 87

OLMPADIOM sje, ec cnindts ee seat wiewem amie ee TAG
Sand ORO O...5 one aparece cits areinadoseeaie'arcies otorate wikiate 723
SandslORe, vascsncwsncnnorcewarwmiy arenes 127, 128
Santonine sociveun swam. peanircmupieectemaneses 18

salts of..-....... Peaaaeeee 78
Sardines ......... sesemaelecisaieieswamaeeseaets 292
91

: Paragraph.
Satin white .. =
Satinwood .
sauces.....-
Sauer-krout.-....
Sausage, Bologna -.
BEANS. aoc cc aceces ces
Saw plates, circular, steel.
BAW ste cio cielo are aie erntisivizie s
back .......
circular ....

       
 
 
 
  
  
 
 
  
 
  
 
  
  
 
  
 
 
 
  
  
 
  
 
  
  
 
 
 

Saxony carpets.......
Schools, books, etc., for .
Science, encouragement of.
Scientific apparatus......
for exhibition. .
instruments....
+ preparations ...
societies and institutions .

  
 
    
  
   
 
 
 
   
 
 
   
  
 

 

 

 

Sorap albums ..... 420
n 613
iron .. 134
lead .. 200
BOO co cosainressiniclare se pie ainitciassie-cihin mieiale. 134
Screens 2 cccce seca cemeosies seceecicce 408
PAPO AO ssesecasicrecreinaaeicien cine, 422
Screw wire, iron -......-2.----eeeeee 147
SOC) sccscscescsesccxeeseeses 147
Screws, wood <v2+s-sscccesececwcecessceciseie 184
Scroll iron and steel.....-...---...... 140,148, 151
Sculpture, specimens of..-.........--..---. 692
SOa-WOGGS . oscisiistniee scierdiasicimeuinrsrsn eine asians 653
Seal oil ........ 46
Seed¢ane vic iscins cciee sees cascaceciecaasscescs 679
Seeds :......-.--. - 284-286, 679, 699
APTICUILUTAl . 22 seccacecaesecceneee sues 286
ON16C: cececexecen wer eesseersieseeiaen es 699
QU OCTETS sscss cc sdestesiauawasweiawasesG 286
ATOM BUIG jo icjs:Siaiciwjeia'a:0id' ciein sysicieiais'eicicameiaicis 24, 560
bene ..........- 699
CADATY vise ce we ste cece ae eceee see eeeeen ees 699
caraway ..... 699
cardamom. . 699
284
699
699
699
audraisiwiooteyele)a 699
Smee swam 699
stusceennes 285
itelartya 699
ors psiaia 286
ratelans 699
esate 699
Bia wleyreaieis) 699
emda 285
mangel-wurzel.....-..--0---------2-20- 699
morbid growth.........----...-.--.-+- 24, 560
mustard.....-.... 2-002 seen seen eceeeee 699
Ee pene oenr ny eatereaion et 285
POPPY ------ eee eee ence rere nee cena scenes :
rape eee 699
St. John’s bread........-2--eeceeeeeneee 699
sorghum for.....2...----eeeenee cen eneee 699
surgar-cane for. 699
Bugar-bect.....-.--- 02 ee eeee cence nn eeeee 699
Seines, flax... 367
700
515
692
Sensitized paper ae 419
Sesame or sesamum-seed oil. - 661
Sewing-machine needles.... a
432
Shavings... 670
Shaw] pins ..........----+-- ceeronecccsensee 206
-Shawls—
woolen ....-.------- aie aie sideieee aera aet 392
. Worsted ..--.---------eeee pueinwcte caaie oie) 392
Sheathing—
"old. s 189
felt. ccnsccccccccccsnccesccccccccvcoceass 569

 

Paragraph.
Sheathing—Continued.
or yellow metal

 
     

eans containing...-.

 

 
  
   
  
  
 
  
 
 
 
   
   
  
 
  
 
  
 
 
   
   
 
  
 

ackages containing...-....---.-..---. 296
Shells ...--....... sin nie doreaesaie eis wibta.siaieielnie cisless 701
Shingle-bolta 755
Shingles— ,

white pine...... 20-222. e eee eee cee e nee 226

all other.... - 226
Ship—

chronometers 210

irons....... 153

planking... 755

timber. ... wees. 755

Shirts.-.... --- 852, 353

Tn htvasicsciasicteisenicievierions ontisaseranciesas 372

Shoddy.....-... 383, 388

Shoe buttons ....-2.-----2c.eeneeeecee cence 431

431

ee 431

401

ristajatalensialeistays 431

354

Shoes, horse ...... 2-202. e-ccec sere cececcnree 176

aaiemales 456

i atapatnichala'cia ie talale ala ieapaiataidl nt ss/ale’eceiwioaveie' sein! 176

457

Shooks, domestic........-....2-2---e-esneee 493

i 228

sugar-box ...... 228

Shot-gun barrels..... on 702

Shot-guns ............ 170

Silk—

Deltings:.cccssesccsscsasiciccsscecscasees 412
bindings ......... 412
braces.. 412
braids. . 412
buttons 412
carded or combed.... 409
clothing, ready-made. 413
COCOODR .-..-.------ - 409, 705
cords, tassels....... -- 412
cotton cloth containing.-.-....-...-.-.-- 348
embroideries -........ 413
FOSS <2 ocece cee cece 410
fringes ....... 412
PALLOONS)zjojei: sie ectieie sis's seieretoseercis bcie Sine 412

OLIN BG) sa iciein rein So-eie iaininiciaciie-cencien sie'e 412

andkerchiefs. . davewoas ALS
hatters” DUBE sissies siediedicccwisiiem acces 469
knit goods... 413
laces -.....- 413
manufactures of. 414
neck rufflings 413
organzine .. 410
ornaments .........--.cceccnereesencene 412
partly manufactured.........-...--...- 409
PHO LBDTIOB s.ci:si6 sie cic cisicmacic cis since ormaiainis 411
PUSHER cio cin sisinisisis o's dinia:niwieletssorsietnctesisicgtse 411
TOW scorenecamaciveioskaeveeseseesceess 704
ready-made clothing.........-..--...-- 413
TUbbsr Clothing... sone ccewdse nn ensies 413
ruchings ......... 413
sewing..... 410
singles . 410
SPUD --ccecceccccccnnccccnccnccecenceee 410
92

Paragraph.

Silk—Continued.
suspenders ......0.. nase siarieser neers
threads .........-
thrown...........

  
    
     

waste ........-.+-
wearing-apparel..
webbings .-......-

     
  
  
 
  
     
  

   

 

 
 
 
 

196
Scopes Siseuinoae ccc: 729
Similitude clause. .
Single: silkiacaeecseemaewsranssesoceeseanae 410
Sirups of sugar-cane juce or beet-juice..... 726
Sisal — waiicmiaictensisels.cd a aiecicicrale srcialal sie wets 596
cables, cordage and twine -s- 362
Size, gold........0-0----25-- 56
Skeletons ..... 107
Skelp iron........ 138
_Stepl ....--..- - 138
SENS) josie icecs saci - 456, 573
605
605
504
456
456
wsieeaie 456
wesesnaece 573
seeeawene 456
a jcieie 456
in jaeik ain ia eiblateie sis (eisielo c/s tisie aye Seiare/e|siajecars, 456
iicisiaia@raisiels ae wetie sic see waemeciemtale 456
oe 456
iain 598
tahataie 588
sausage ...... - 698
sheep .. - 456
wools on 387
Slack coal ... 432
Slate—
chimney-pieces......-..---------+----+- 130
MANGELS, 212,:21cisscpisinice' seis aeeceGe'aee seas 130
manufactures of. . 130
pencils .......-..- 466
slabs for tables. 130
Slates .........-.. 130
roofing pater Sesion 131
Sledges, blacksmiths 156
Slubbing waste ...... 388
Smalts 61
Smelting in bonded warehouses. Sec. 24.
Smokers’ articles 468
708
245
245
manufacturers of. Sec. 33.
packing, stamping, etc. Sec. 31.
reducing tax on. Sec. 30.
Soaps— 7
castile 19
fancy ..... 79
other....... 79
perfumed... 79
TOM Obs aiainie od een nsdn ob aba siseah enn nese: 19
Seda—
and potassa, tartrate of ........--2----- 92
BSD actos ccs ccciseie ss ea 83
bicarbonate of. 80
bichromate of 82
borate of - 14
caustic ..... 81
chlorate of ... 709

 

Paragraph.

Soda—Continued.
chromate of ..-
crystals .....
hydrate of.

 
 
  
 
 
 
 
  
  
 
  

  
 
  
 
 
  

 

 

  
  

    
   
 
  
   
  
 
 
    
 
     
 

 

sulphate of'..--
supercarbonate of
water .....----

Sodium....

Soluble oil.......

Sorghum for seed .
sugar from....

Sour-orange juice -

PAT... 2.2... eee

Sparkling wines.

Sparterre :

Special taxes, regulations concerning. Sec.

Specimens of natural history, etc -.-..--.-. 712
Sculpture .........2--- eee enone 692

Spectacles. 119
frames ...--.-- 119

‘lass plates, etc., 591
lenses .....-- 121

Spermaceti oil.........-..-4..0---00---+-+ 661

Spices ........ - 24,326, 560, 713-720

Spiegeloisen. ........- 2.0. eee eee e ee ee eens 134

Spike lavender oil. 661

Spikes.,........- 176
ou - 173
iron and steel, for vessels. Sec. 8.

Spirits ..........-..--.-+ pacers 829, 330, 333-339
capacity of casks for ...-..--.---------- 330
compounds or preparations of......---- 331
domestic, for manufacturing in bonded

warehouses. Sec. 10.
imitations of .... . 333
Tao ....- ese eee 627
nitrous ether. . 25
turpentine 143
Tule for assessing duties ........-....-. 330
for fortification of sweet wines. Secs.
42-49,
from grain .-.....2...----.-see eee enone 329
standard for determining proof .. - 330

Spirituous beverages. . 332

BPONGCS ccc cnceaapantaaincssteonanwas a 86

Spool thread, cotton. 343

Sporting ritles .. 169

Sprigs 177

Statuar,

for exhibition .
Statues .........
Statuettes...
Stave-bolts......
Staves, of wood.

alloys ...
anchors .
angles.......
for vessels. Sec. 8.

 

fitted in wheels
band .....-...-..
barrel-hoops.
bars. -

billets and bars 146
blacksmiths’ hammers and sledges..... 156
Dlack taggers .....scceeeaccececce-eeese 14)
93

   
  
 
    
  
    
 
   
 
     
 
 
  
    
 
   
  
  
 
 
   
   
  

    
   
  
 
 
  
  
 
  
   
   

  

 

 

 

 

  
 
   
     
 
 
  

   

  
   

\ Paragraph. Paragraph.
_ Steel—Continued. . Steel—Continued.
looms ...--.....008 Sail Swiaineewicis etal meists) 146 wire—Continued. ‘
boiler or other plate.....--.-----.- 138 flat 148
tubes, pipes, flues, or stays ...... 157 175
bolt-blanks...... galalataia(ale eb'arsm ale Starsiea/siens 158 148
Doltenwsssisatninesses pesiocsaccistcse sina 158 148
for vessels. Sec. 8. wrist or crank pins .......... 146
building forms........... soos sieces wets 197" | SbCl eras ccacccicinse = - 167
car tires....-...-..- 185 | Stems..... 24, 560
truck channels ........--------.---- 137 tobacco. .. 738
castings............ - 146 Gperocks pe plates 180'
chains . ee 164 | Sticks of hair-woo 756
channels ......... - 187 of myrtle wood 756
circular-saw plate: - 152 of orange wood .........-..------ 756
connecting-rods - ... --- 146 of other wood.. 756
erank-shafts and crank-pins ........-.. 146 of partridge WOO sss seeukecaceace 756
CLOW DIB. we oninine neice nce seme neice ainmers 156 of pimento wood.......-.-------- 7156
deck and bulb beams..............-..-- 137 for parasola ........-.-.-.------ 470
die blocks or blanks................---- 146 forsun-shades.......--.-..+---- 471
flat rails -...... wo miulelausisramaiaareGhvesewieaies 141 for umbrellas ....--....-..-..-- 471
FOTYINGS.... ses e a ewe eee w ecw en eeees 139, 153 walking. ...-...---++-----+----- 756
fOr AXIS wwsscesems eects eariantavicce 154 | Still wines....... 336
0 137 | Stilts for crookery . 722
un-barrel molds...-.-..-----.-226---6- 146 | Stock glue ....-. ds - 606
ammer-molds or swaged ined are'sie'e 146 apPer .-.--. -- 610
hinge-blanks..............222-sceeee--e 158 | Stockings... 352, 253
TAN GOS oie ces ccciwe ne cic cvedels sieweesiacets 158 seamless .. - 3853
hoop .....---..- - 140,143,151 | Stone......... ee, 928:
horseshoes ..-..--.-------202-e--ceeeeee 176 building: s:.-cccseasexeosesezeds
IDQOtS.------ 2-2 e ee eee eee eee eee 146 CLI fE Eee vi pidlemsmiatenntistea sete abien ne
in all forms .....-....-.. 22.20 eee eee ee 146 PE CO je eicieiniw swale sinners ade cisine
0) 137 granite. ...........2- ee eee ee
locomotive tires ...--.--:---------0--6-5 185 TANG o:s's.n nia seiaiciniesainie wie wiewnncie sie
manufactures of .........--.0--2---00+- ae 1: oe ee
muleshoes......--.-------0eeeeeee eee nee monumental..........0-.0c.ceeeee
nails ....-....-...-. --» 173,174, 1 pumice....
rotten.
147 sand
176 statuary
oxshoes ..........-. 76 ware. .
“parts or sections of c 137 urT
piston-rods.....-...-....-----------.--+ 46
plate......... 138, 143, 144, 146, 151, 152, 171, 172 curling.
ONgTAVed.....-.----- eee nee wee eenne 180 flint......--... :
for vessels. Sec. 8. Stones, ihographio wigisiei sie stessisreis
pressed, sheared, or stamped shapes.... 146 load sseoas ce vsscd cece sesscniwnee es
rails, At Rtn econo oseraeemuat er sauce 141 MAM see eres susie ser eseat nee
railway bars ....- a’ 141 polishing...........-..--...2eeee eee eee
fish-plates....-.2.--..2.-..0.- eee -- 181 PLecious ......------ 2-2 e eee eee
PILED view ncsecnmsiacnennwcindivenn oe e-- «185 Web. cagaoaccsseyemeaemecemenninn pecan
TIVO. Aube csesidacdcwsstevedcainienede sare 182 | Stops, art educational.......--.-.---.-- a 491
rods 147,158 | St0raxiccicesawiscccstesacinsccaicsresciias a
for rivéts, screws, nails,andfences.. 147 | Stove-plates.......-.-.-..-.-------------eee
for vessels. Sec. 8. SUILAW poccce ses sencesvascases:cie 289, 460, 218
rust or discoloration of...--......-..--- 149 MAX ccseavcerseseccernasmaee se
saw-plates ....--.--.+-- - 146 | Strontia, carbonate of.... 708
circular .. ae. 152 oxide of........-....--- 725
BCTAD ci ocinie cin nice naw winwais teinewsie oes enen: 134 mineral, carbonate of... ‘ . 725
scroll......-.... --- 140, ie Strontian, protoxide of. .... 725
articles Of..-.-.------------e-0+-00- 151 | Strontianite .............- 1725
Strychnia. 87
salts of. 87
Strychnine 87
salts of. 87
Styrax ...... 724
Subacetate of copper ..........-- -- 749
spikes Substances, explosive.- cisawiain sia 438440
for vessels. Sec. 8. used for manure..-.......-.-. 600
splice-bars .....-.. Sie sistaisereteerajsie sewie'’d= 181 vegetable .......--------------- 3 653
steamer shafts ......--- --. 146 | Sugar ..... eee eee eee 231-241
strips ..-.-.:-.-.------- 148, 152 adulterated .-..-.-----.--2--.0+ -- 238
structural shapes --.. sat DOCH - ono. ee ee een eee eee eee eee - 231-234
| eee - 141 machinery for..-....-...--- 237
TT-columns and posts. . --- 187 beet seed....-.--.------ ae 699
taggers..-...---.---.-.-++ « 144,145 bounty to take effect.................-. 241
tapered or beveled bars .--....---------- 146 regulations on domestic...... 231-226, 241
tees for vessels. Sec. 8. box shooks -- 228
tired wheels........--.------0+-+e-----+ 185
track tools. 155
171-172
17 - :
156 conditional duty on. Sec. 3.
185 ee sreteieras slo t\tin ja jens She Seca meieteiats 726
185 conditional duty on. See. 3.
148 QTAPO -.--.---- 2 eee eee cece eens 240
g- 159 Imported from countries paying export
cloths ..--.--.--.0+- 148 DouNtY 0. ee ceece ac ece een eeeeee s- 287

 
94

Paragraph.

Sugar—Continued.
above 16 Dutch standard. -............-.

 
  

 

 
   
 
 
  
 

 

     
   
 
 
 

  
    
 

 

 
 

not above 16 Dutch standard, free....-. 726
not above 16 Dutch standard, refined, in
DONG see :ciceicrcs cece tte siantegreicicicicieaia’e 5 241
of milk .2.....000<5 269
produced from beet: 231-236
from maple sap . - 231-236
from sorghum or 8 g 231-236
refined ......... 238
sweepings 726
conditional duty on.
tincture 238
Sugars 726
Sulphate of—
alumina 9
ammonia... 10
baryta.......... 49
barytes, artificial 51
copper ........- 12
ATOM cc cemiseais sone se sie seteaise es atasecencs, 23
lime, unground.......------------eeeeee 680
WIAQNOSIA 0.6 ciacisicicis sin anicecceeeaaccincswe 34
potash ....... --- 685
quinia.... --- 690
8008; .2:6e=ses0< ae 85
Sulphate of ANSOIOs esa: s2 vccuiostese coer yeee “489
Sulphate of antimony, crude. wee 485
Sulphuric acid..........-.- --- 5,728
ethers ...-.-.... aes 25
a OF ALON sis eisniece ae oewde sins se eis 133, 727
Sulphur—
OLUdO: saeco since imecesaciseckiacedancmen 727
flowers of .. 88
727
133,727
727
88
sublimed ..... 88
Sumac, extract of 26
roun 89
Sunken vessels, merchandisefrom. Sec. 23.
SUM sc ccaasansicae as casinaecsensemnsss saosiee! 597
Sunn cables, cordage, and twine . ae. 362
Sun-shades, covered with silk. -..- «-- 470
covered with other material. “i 470
BLICKS pee ce sin cexs cae seeve - 471, 756
Super-carbonate of soda... IS 80
‘Surface-coated papers. ... a. 420
manufactures of.........-2-.-2---- cee 420
Suspenders—
354
412
398
729
726
729
303
Sweet wines, fortification of. Secs. 42-49,
Sword-blades 166
Swords 166
Sycamore lumber ......--.-..e00-e-eeeeeeee 218
Table—
COVeTS......----
knives -
mirrors
Tacks, cut.
Taggers—

 

142-145
- 142-145

 
 
    
   

TDecccoemeciseeente: - 143-145
Tailors’ irons .....-...... se = 161
Tallow’ scccniscataacancnx --- 316
Talmas, woolen ........ ase (30
Tamarinds.......-..... wes DST
Tamboured articles. ... --- 373
Tampico fiber.......... --- 592

manufactures of . --- 362
Tank-bottoms......-. wea: 126
Tannic acid ..-..- oie 6
Tannin.......----.--.-- 6
Tanning, articles for... -- 26,492
Tape-needles .........--+ evecees ween cannes 17

 

 

 

Paragraph,
Tapestry Brussels carpets 403
velvet carpets..-..---+---++---+- 402
Tapioca 730
Tar
coal, crude....
of wood .-...

  
   
   
   
  

 

 

products of .--.------------2--20°
Tare on fire-crackers not allowed ...- 3 38
Tarred cables.....-------+--++--++0°+ - 862
COTdAgO -..------- ee eee ne eeeeee - 862
Tartar, cream of 90
crude ... - 487
patent..... 90
Tartario acid . 7
Tartars ....-..---2-.e-e0-- eee e- 91
Tartrate of soda and potassa .....-. 92
Tassels, silk.......-.---+---eeeeeeee 412
WOO] oss eee eee esciecieece nace 398
Tax, internal revenue 493

 

‘Taxes, certain special, repealed. Sec. 26,
PO ws cciee ce newes cee ee soel SER esse mae mamas 732

 

  
  
 
 

    
 
 
  
    

aa nina eval erat dein 732
Teams of animals, etc a 483
TGazlesisscvisca tance nssiacmegeestetarseecee 290
Tees, a beams, and bolts for vessels.

ec. 8.
T6CEH oo..04caeseesseescanie ss tewecac aeecenes 733
Telegraph-poles, cedar. - - 219
Telephone-poles, cedar. - 219
Timber, squared or sided 217
Terne- plates ae sie enie oe ---- 143, 145,151
Terra alba ...-.- +++ 00ee- ee scene eens eeeeeee 734

japonica.........--------- sete Sbiple ate antec 735
Textile fabrics—

embroidered....-....---.-----ssee-+ 373

grasses, unmanufactur 597
Thread—

cotton.....-.-. 42, 343

cotton, spool .. 343

flax and hemp..-......--.-.-------0- 370

OF BOlD. os since sakes men seeen ences oper 196

of metal... 196

Of BilVer.....--- 20 seen nee e ene nneeee 196
Threads, silk - 410
Thy Me Olives ccsesaceesevensesarsecwsds 661
Ties for baling 140

railroad ..... 755

COdar.........e-eeeeeneneee 219
TiO 0 cccricicenwisie cscs see sis cess nvewewe nets: 94
encaustic.....-..-. ..-2eseeseneee 94

glazed, ornamented, etc.........-

  
    
  
 

Sec. 8.

for vessels.
he ewn

 

209, 736
209

grai 736
a 736
manufactures of.....-------..-.2- 143
ORG fannie eee de ae aieane se ams eeinstis 736
DIAL oisciccie Caw cialide wawccise Belcher cies “209,736
Plates nat sccscaseees eecssecsawencs 143, 145, =
Visca cincomememansnets
used in the manufacture of cans,
etc., drawback on................ 32!
Uaggers..--------- 2-2 e eee eee eee eeeeee 143, 145
ware exported empty .--...........2-.. 828
‘filled with a products ...... 328
Tincture of opium ..--..,......2.2..... 47
Tinsel wire
Tips, lava,.-
Tissue paper
Tobacco....-.------+
cigar-wrappers.
AEs emice erasure viniviewiniewiomisciasgocve
95

Paragroph.

Tobacco—Continued.
leaf—Continued.

suitable for cigar-wrappers, not

 

 

 

    

  
  
 
  
  
   
 

 

  
  
  
 
 

stemmed 242
stemmed 242
manufactured 244
manufacturers of. Secs. 26-33,
packing, stamping, etc. S .
peddlers of, to give bond
pipes.... ais 468
pouches... 468
producers of. Sec. 27.
provisions for re-importation........--. 493
reducing tax on. Sec. 80.
stems 738
unmanufactured 243
Toilet— .
soa] 719
preparations G7
water .....----+--- sie 8
Tomice ......-.-0ee cece enn n rene eee e nen een 7
Tonka beans ...---------- +--+ ++ -ee eee eee ee 739
Tonqua beans ...--..------------ee+- ee ee eee 739
Tonquin beans.....-.------------e- eee eee 739
Tools of trade, etc......------------- eee eee 686
TOR WOO: esau sseaeneseenex secenmnosemmwodts 388
Tournay carpets........0-------2--ee ecco ees 400
Tow Of Mak. ciccccccsiacw ave seared ccrewmese 359
of hemp.....--------e--eer ee cere eee eee 359
Toy marbles .........-..---00---+--- +2200 436
Toys ..------ 02 - eee ee eee eee e nce ee ences 100, 436
Trade-marka, fraudulent]; ing. Sec.7
registration of. Sec. 7.
regulations concerning. Sec.7
Trade, reciprocal. Sec. 3.
Track-tools, iron or steel......---------++++ 156
Trade, tools of, etc...-.-.-..--------- 2s seen 686
Tram silk .......-.-
Trees ...---------
Trimmings
dress
Trophies -
Tripoli......-...---
Tubes, boiler. ....--
Tuckings .--.--.---
Turkey red oil ..-
Turmeric ..--...---.-
Turpentine, spirits of.....-.----.----------
enice ..-.....---
Turtles .......--- 744
Twine.......--- 362
binding 362
from istle, Tampico fiber, etc....---. 362
. for nets, webs, and seines...-..--.- 367
Twist silk.... eS 7 410
Type-metal -. 208
Types, new ..-..- 208
Olds. cescs cascetetneciccisaenctecezeeee as 745

    
   
  
  

e
Umbrellas.....-.-
‘covered with silk.....-.--
other material..-..- :
sticks for.....--..---------c--e-eeeee-
Unenumerated artic
United States, articles for......------.----.
vessels built in. Sec. 8.
Unmanufactured articles not enumerated.
Sec. 4.
Uranium, oxide of.
salts of.

 

 

Valerian oil ‘

Valonia...- :

Value of foreign coin to be estimated quar-
terly. Sec. 52.

Vamps, leather.

Varnishes. ...--

  

 

 
 

 

 

Paragraph.

Varnishes—Continued.

 

  
  
 
 
 
  
  
   
 
   
 
 

 

 

 

   
 

 
    
 
 

  
 

56
56
: -- 100
platinum for chemical purposes....-... 682
| Vegetable—
black 52
fiber, m. 374
ivor: 462
430
: 618
knives....-...-------- 167
stipe 653
sieieigts 597
WAR: 2552095 TAL
Vegetables.......- a 7, 288
natural state. -- 288
repared, etc.....-.---------- 287
Vehicles of immigrants.....-...- - 483
Velvet carpets.....-----..-.----- - 402
Velveteens. ....2 2.20... e eee a eee n eee 350
ieee rstorgta 850, 411
wieratstays -- 672
swienasies - 220
Venetian carpets. 404
Verdipris......... 749
Vermicelli.... 258
Vermilion red. 57
Verminth oc sci os ceca cemseakueaccesncioten ase 336
Vessels, American, repairs of. Sec. 9.
built 1. eee United States, materials for.
ec. 8.
for foreign account. See. 8
cast-iron....-..-.2--.--- 161
containing qucksilver 207
foreign. Secs. 17, 18,19.
in coastwise trade. Sec. 8.
of glass, filled......-.-.-----------+-- 104, 111
Platinum y iio aeseses, soe geeeenecie sonia. 2 682
sunken. merchandise taken from.
. dec. 23.
WAAS iis oienoce acct ucsncds uaeunneeseaeas 103, 104
tilled... --- 104
Vinegar.-....- - 3827
Vines of all kinds 282
Vitriol, blue...........--- 12
OIL Of sce s meni sowie mas ‘ 5
Vulcanized India rubber....--.------------ 461
w.
Wald, GUNG. .-ssccsscersssassecescmuannicne 446
Wafers......--- 750
Wagon-blocks 223
ay enone of immigrants. - . - 483
Walnuts. -.....---.------- - 3807
Walking canes... Sie - 756
Wares, iron....-..-..-- 171, 172
171, 172
ree! 342
58
"i 176
472, 670
670
549
388
388
a wiatea 670
aeisiae 388
705
388
388
388
maya 388
Heeniea 388
serie 211
ateusisiat 211
Jowels ..----- 0-2 eee eeeeerceeeee ener eens 557
movements ....--.---------ee cere eee eee 211
Watches. ..- 02.2020. --e eee cee e ence e eee eeee 211
parts of. 211
Water--
DAY 2 2cc ec sn ween serene teen cece re ceeanes 334
cologne 8
color paintings. 465
aints 61
FO WIG vin cais occ tee ecainsincciene neces cee! 505

 
96

Paragraph.

Water—Continued.

proof cloth... 369

  
  

 

Webbing, cotton..-......
Webbings, sitk
Webs,
Wedges, iron or steel
Weeds—
GrUgS sa s2rineeaateneensrasesed tecmecees
aaa es of .

 

 
 
 
 

 

  
   
 
 
 
   
 
 

 

  
 
  
  

hip gut 459
unmanufactured . - 529
BUCKS 2.2 ccs oe ee csinseiesce wee. = 756
White—
leads ccs ven tewieed cemtitdemsenctaeeset
paint .........
pine shingles
WOO. .....-- eee ee eee ee ewes
Whiting ......--.---seeeeee cece ne eeeeeen eee
Wild animals—
for exhibition, etc ..........--..- eneenis 485
‘Willow for hats, bonnets, and hoods 518
prepared .........-.- -.-222 -20-- 459
Wilton < carpets .. 400
‘Window curtains -. 373
Window glass, common ........- 112, 118
stained or painted .......-..... -» 122
Wine, prune.....--..-------+-- -- 3839
Wines toes ete piesa - 335, pe
champagne... 3
coloring for. 22
inger ....... 336
imitations of............. 333
proof of ........ 330
sparkling ea 335
still 336 |
sweet, fortification of. Secs. 42-49.
Wire—
card, additional duty on....... 148
clothing, steel ..... 159
cloths, iron .- 148
cloths, steel. . : 148
coated with zinc or tin. 148
COT OD aos a, inieasnrainreiassisid crane 148
covered with cotton or silk. 148
erinoline ............-2---.. - 448
Habioccccar sade sua caseceac 148
iron or steel............ 147, 148
CAG. sasciste ise teicteicin erecta sis: 201
DAIS: aispcinee aasehewsee - 175
nettings, iron or steel.-.............-.. 148
Tope for vessels. Sec. 8.
iron or steel.......2-...2.. 202. 148
POUR oo = ssccie sis aeisianisin eeecind 147
steel, flat 148
strand .. 148
tinsel ..-. 737

 

Withdrawal of goods from bonded ware-
house. Sec. 50.

 

 

Paragraph.

 
   
    
  
  
 
   
  
   
  
 
 
   
   

‘Wosd--Continued,

  
  
  
   
 
  

paving pos 4
chair cane.....-- aah ee
clapboards ee i 221, a

1 ured.
Diets ent 320, 756
aenne posts... ...- 222-2 e eee eee terre ee be
TOs: c cninwtaniasewneisee-emesieroecice cies cecicies
foreign ex port duties ....-.------------ 218
maaadiiie Evate din g bara ieneno(eratalemainetnstats stats 220, 128
BT 5605-5 Dig bios eeeteisisiaisieisig « PARES SE REIS 3
lance. ...----- wir vetsaaaiaaimeihe Ses 220, 756
Vath Coscisisrexcis bee sneiacnin siceieieie nsiecieie sisinie 2
lignum-vVit@...-.-.-.--+22-eee ee eee eee 220, 756
mahogany...--------------+-----2-++- 220, 756
manu ‘actures Of ......----2-- 2 eee eneee os
MYTHS . sicecceesiscssaweree carcasses se 5
ane Li) .). is 228
box shooks.....----------+--+- 228
partridge.....--------.-- 20-2 eee eee eee 756
pimonto ...-...-- 2-0. eee ee eet eee eee 756
Pitch Of ss26sc6 scccacevcedeseredsceees sie 731
poplar. . iaisleas Ae aeemceelamnwete 670
Staite 461
eeuiaiarate an
1
Tose. . 220, 756
satin . 220, 756
BCTOWS ......---- 184
BRIN BOS o:9.csyeisiese ciece sree erciecrene Sa eineioine 226
SEBVES 55 cess bce cdsise aed aeemserensmcesece a
TAY OF oiesizegsicdicmamdieriemnaaeceamemes 731
UMD OP a caratsis urs dateivle Saiacateerieeenigosiziecss 216, oo
veneers of........- 220
Woods for dyeing....... - 24,560
a PADOL ee: - spc ciajsitrs is dyeisasininin ttaiswversseieigwinie 670
ool—
classification of..........200200e2eeeeee 381
definition of..... 376, 378
duty, first class ..... ---- 38d
second class..-...-..--------e-0--+- H84
third class... ---- 885, rH
BIONS6 sans ens cusscsseeeers se henarassee 316
hats of ..-.......-- 4 393
aamuiaceines OF oe ee sree eee eeee renee "392, 414
Woolen —
Dlank6ts :.ccerscaueree seme mccssarsweniniese 393
braces, beltings, bindings, etc. 398
braids, galloons, fringes, etc...-....... 398
bunting Slniaiaterats clulo(qaiere sys.cidis 395
buttons - 398
carpets
cloaks, e
GLOCHS a 5.0 5.e os sores: siateinie
clothing, ready-made..........-.-.----.
cords, and cords and tassels....--..----
dress ‘goods seieninaa's ---- 394, ato

tHEMMNIN GS o255: 12 sisiain sas gee onicoe vice sis 398
embroideries ..........22202:eeee ee seeee 398
I@DTICS sjecnuseeserasassneraeees shee seees: 392
POL tS ciaseomwiscinseacisisies -puteais st wince cutelet 396
ABR OLS cassie darcini csi viaiseachayass wiidee ca araeisis ale 393
TOCKEG) sci sored jsidieieransiaescsielangsd naiarsie wnt aivavere ee 389
Pate secs ye cence eismerseawanse seers ace 393
head-nets -...... 398
Italian cloths ..-.- - 394, 395

JACK OSs sja:ase.c'cessiee seiesaiseesereciacine vicie nig 397

Mit FAbLICS sonics cseeeeccawces eeceeee 392
laGe8 e2vaysje ceoraeeceuineecanceemeewetetey 398
linings ...-.-.----- - 394, 395
mats and rugs....- 408
MUNZO.....-.----- 389
NGtS ..20.sc.c Ga weeeee 398
MONG: 5522: ea SRUS Ab cet ewiueeneds 388
outside garments. : 397
pile fabrics...-...- 396
plushes .....-..------- 396
Tags..-----+--------- eee 389
ready-made clothing . . 396
roping, roving, or tops.... 390
Works of art...

Worm-gut, manufactures o

Worsted cloths

Paragraph.

Woolen—Continued.
slubbing, roving, a) yarn, and gar-

netted waste ............---.. 388

   

 
  
 
  
  
 
 
  
   
  

wearing apparel......-...--..--------+- 396
webbings, gorings, braids, fringes, etc. 398
s 391

for exhibition
for presentation.......

unmanufactured -....--.

knit fabrics
shawls ..... 392
yarns ...... 391

  

 

ree ate p ainin’e Wale oineloia's dapissaihwk Rais ace

, Faragraph.

wos BDOR sorrel ds nadneewiewsemeatas 246
scene. Secs. 11-13.

 
 
 
 

 

THE TARIFE

On

IMPORTS INTO THE UNITED STATES

AND THE

FREE LIST

AS

CONTAINED IN ACT OF AUGUST 28, 1894,

 

 

99
 

SCHEDULES.

Page.

A. CREMICALS, OILS, AND PAINTS ...-2.- 2-22-2220 20 eee eee cece eee eee 103
B. Eartus, EARTHENWARE, AND GLASSWARE......----- 02-022 eee ee eee e eee 106
C. MrTaALs AND MANUFACTURES OF ...... 2-02-22 22 eons ene eee cece en cannes eens 110
D. Woop AND MANUFACTURES OF 2.222. 2-22 e cece ne eee ce ee wee nee ee 116
Ey SUGAR sseses saecus- seem deus tetres enemas eeeeenieieess meses ceeees seats 116
F. TOBACCO AND MANUFACTURES OF 2... -222 0-22 eee e eee eee eee eee ween nee 117
G. AGRICULTURAL PRODUCTS AND PROVISIONS .....----------- ee eee eee eee ee 118
H. Spirits, WINES, AND OTHER BEVERAGES -...-------------------0 2-2 eee 121
I, COTTON MANUPACTURES: oc cncw scieccecessieeeccetan wenerewesiee aes cece ees 122

J. FLAX, HEMP, AND JUTE, AND MANUFACTURES OF ..-..-- ---------------- 126
K. Woon AND MANUFACTURES OF ..---. 02222. eee ee ce ene eee eee eee wee 127
L. SILKs AND SILK GOODS ......---.-----. 2-02 eee eee eee spilghccntiitio sas vriciee 128
M. PuLP, PAPERS, AND BOOKS ...--- 022-0220 000ce0 cece cece cece ee eee eeeeneeee 129
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[PUBLIC—No., 227]

An Act Toreduce taxation, to provide revenue for the Government,
and for other purposes.

Be tt enacted by the Senate and House of Representatives of the United
States of America in Congress assembled, That on and after the first
day of August, eighteen hundred and ninety- -four, unless otherwise spe-
cially provided for in this Act, there shall be levied, collected, and

* paid upon all articles imported from foreign countries or withdrawn for
consumption, and mentioned in the schedules herein contained, the
rates of duty which are, by the schedules and paragraphs, respectively
prescribed, namely:

SCHEDULE A.—CHEMICALS, OILS, AND PAINTS.

ACIDS.—

. Acetic or pyroligneous acid, twenty per certum ad valorem.

. Boracic acid, three cents per pound.

Chromic acid, four cents per pound.

. Citric acid, twenty-five per centum ad valorem.

Tannic acid or tannin, sixty cents per pound.

. Tartaric acid, twenty per centum ad valorem.

. Alcoholic perfumery, including cologne water and other toilet
waters, and alcoholic compounds not specially provided for in this Act,
two dollars per gallon and fifty per centum ad valorem.

8. Alumina, alum, alum cake, patent alum, sulphate of alumina, and
aluminous cake, and alum in crystals or ground, four-tenths of one
cent per pound.

84. Ammonia, carbonate of, twenty per centum ad valorem; muriate
of, or sal ammoniac, ten per centum ad valorem; sulphate of, twenty
per centum ad valorem.

9. Blacking of all kinds, twenty per centum ad valorem. Bone char
suitable for use in decolorizing sugars, twenty per centum ad valorem.

10. Borax, crude, or borate of soda, two cents per pound; borate of
lime, one and one-half cents per pound. Refined borax, two cents per
pound,

103. Camphor, refined, ten per centum ad valorem.

11. Chalk, prepared, precipitated, French, red, and all other chalk
preparations not specially provided "for in this Act, twenty per centum
ad valorem.

12. Chloral hydrate, twenty-five per centum ad valorem.

18. Chloroform, twenty-five cents per pound.

TIS Ore Go bo

COAL-TAR PREPARATIONS.—

14, All coal-tar colors or dyes, by whatever name known, and not
specially provided for in this Act, twenty-five per centum ad
valorem.

. Cobalt, oxide of, twenty-five cents per pound.

1S ‘Collodion and. all compounds of pyroxyline, by whatever name

known, forty cents per pound; rolled or in sheets, but not made up

103
104

into articles, fifty cents per pound; if in finished or partly finished
articles, forty-five per centum ad valorem. ‘

16. Coloring for brandy, wine, beer, or other liquors, fitty per centum
ad valorem.

163. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulb-
ous roots, excrescences, fruits, flowers, dried fibers, dried insects,
grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, roots
and stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds
of morbid growth, weeds, and woods used expressly for dyeing; any of

the foregoing which are not edible, but which are advanced in value or

condition by refining or grinding, or by other process of manufacture,
and not specially provided for in this Act, ten per centum ad valorem.

17. Ethers, sulphuric, forty cents per pound; spirits of nitrous ether,
twenty-five cents per pound; fruit ethers, oils, or essences, two dollars
per pound; ether of all kinds not specially, provided for in this Act,
one dollar per pound.

18. Extracts and decoctions of logwood and other dyewoods, extract
of sumac, and extracts of barks, such as are commonly used for dyeing
or tanning, not specially provided for in this Act, and extracts of hem-
lock bark, ten per centum ad valorem.

19. Gelatine, glue, isinglass or fish glue, and prepared fish bladders
or fish sounds, twenty-five per centum ad valorem.

20. Glycerine, crude, not purified, one cent per pound; refined, three
cents per pound.

21, Ink and ink powders, printers’ ink, and all other ink not specially
provided for in this Act, twenty-five per centum ad valorem.

22. Iodoform, one dollar per pound,

23. Licorice, extracts of, in paste, rolls, or other forms, five cents per
pound. ‘

24, Magnesia, carbonate of, medicinal, three cents per pound; caleined,
seven cents per pound; sulphate of, or Epsom salts, one-fifth of one cent
per pound.

25. Morphia, or morphine, and all salts thereof, fifty cents per ounce.

OILs.—

26, Alizarine assistant, or soluble oil, or oleate of soda, or Turkey

red oil, thirty per centum ad valorem.

27. Castor oil, thirty-five cents per gallon.

28. Cod-liver oil, twenty per centum ad valorem,

29, Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized,

twenty cents per gallon of seven and one-half pounds weight.

30. Fusel oil, or amylic aleohol, ten per centum ad valorem.

31. Hemp-seed oil and rape-seed oil, ten cents per gallon.

32. Olive oil, fit for salad purposes, thirty-five cents per gallon.

33. Peppermint oil, twenty-five per centum ad valorem.

34, Seal, herring, whale, and other fish oil not specially provided for

in this Act, twenty-five per centum ad valorem.

35, Opium, aqueous extract of, for medicinal uses, and tincture of, as
Jaudanum, and all other liquid preparations of opium, not specially
provided for in this Act, twenty per centum ad valorem.

36. Opium containing less than nine per centum of morphia, and
opium prepared for smoking, six dollars per pound; but opium pre-
pared for smoking and other preparations of opium deposited in bonded
warehouse shall not be removed therefrom without -payment of duties,
and such duties shall not be refunded.
105

PAINTS, COLORS, AND VARNISHES.—

37, Baryta, sulphate of, or barytes, manufactured, three dollars per
ton. : :

38. Blues, such as Berlin, Prussian, Chinese, and all others, contain-
ing ferrocyanide of iron, dry or ground in or mixed with oil,

’ six cents per pound; and in pulp or mixed with water, six
cents per pound on the material contained therein when dry.

39. Blanc-fixe, or artificial sulphate of barytes and satin white, or
artificial sulphate of lime, twenty-five per centum ad valorem.

40, Black, made from bone, ivory, or vegetable, under whatever name
known, including bone black and lampblack, dry or ground in
oil or water, twenty per centum ad valorem.

41, Chrome yellow, chrome green, and al] other chromium colors in
which lead and bichromate of potash or soda are component
parts, dry or ground in or mixed with oil, or in pulp or mixed
with water, three cents per pound on the material contained
therein when dry.

42. Ocher and ochery earths, sienna and sienna earths, umber and
umber earths, ground in oil, one and one-fourth of one cent
per pound.

43. Ultramarine blue, whether dry, in pulp, or mixed with water, and
wash blue containing ultramarine, three cents per pound.

44, Varnishes, including so-called gold size or japan, twenty-five per
centum ad valorem; and on spirit, varnishes for the alcohol
contained therein, one dollar and thirty-two cents per gallon
additional. é

45. Vermilion red, and other colors containing quicksilver, dry or
ground in oil or water, twenty per centum ad valorem; ver-
milion red, not containing quicksilver but made of lead or con-
taining lead, six cents per pound.

46. Whiting and Paris white, dry, one-fourth of one cent per pound;
ground in oil, or putty, one-half of one cent per pound.

47. Zine, oxide of, and white paint or pigment containing zinc, dry or
ground in oil, one cent per pound. :

48. All other paints, colors, and pigments, whether dry or mixed, or
ground in water or oil, or other solutions, including all colors
in tubes, lakes, crayons, smalts, and frostings, and not specially
provided for in this Act, twenty-five per centum ad valorem.

LEAD PRODUCTS.—

49. Acetate of lead, white, two and three-quarters cents per pound;
brown, one and three-quarters cents per pound; litharge, one
and one-half cents per pound.

50. Nitrate of lead, one and one-half cents per pound.

51. Orange mineral, one and three-quarters cents per pound; red lead,
one and one-half cents per pound.

52, White lead, and white paint and pigment containing lead, dry or
in pulp, or ground or mixed with oil, one and one-half cents
per pound. ; ;

53. Phosphorus, fifteen cents per pound.

PoTasH.—
54. Bichromate and chromate of, twenty-five per centum ad valorem.
55. Hydriodate, iodide, and iodate of, twenty-five cents per pound.
56. Nitrate of, or saltpeter, refined, one-half of one cent per pound.
67. Prussiate of, red, or yellow, twenty-five per centum ad valorem.
106

.

PREPARATIONS.—

58. All medicinal preparations, including medicinal coal-tar prepa-
rations and medicinal proprietary preparations, of which alco-
hol is a component part, or in the preparation of which alcohol
is used, not, specially provided for in this Act, fifty cents per
pound: Provided, That no such preparation shall pay less than
twenty-five per centum ad valorem. Aart 3

59, All medicinal preparations, not specially provided for in this Act,
twenty-five per centum ad valorem.

5934. Paris green and London purple, twelve and one-half per centum
ad valorem. teaed

60. Products or preparations known as alkalies, alkaloids, distilled
oils, essential oils, expressed oils, rendered oils, and all combi-
nations of the foregoing, and all chemical’compounds and salts,
not specially provided for in this Act, twenty-five per centum

. ad valorem. ;

61. Preparations used as applications to the hair, mouth, teeth, or
skin, such as cosmetics, dentifrices, pastes, pomades, powders,
and all toilet preparations, and articles of perfumery, not spe-
cially provided for in this Act, forty per centum ad valorem.

62, Santonine, and all salts thereof containing eighty per centum or
over of santonine, one dollar per pound.

Soap.

63. Castile soap, twenty per centum ad valorem; fancy, perfumed,
and all descriptions of toilet and medicinal or medicated soap,
thirty-five per centum ad valorem; all other soaps, not spe-
cially provided for in this Act, ten per centum ad valorem.

Sops.—

64, Bicarbonate of soda or supercarbonate of soda or saleratus, one-
half cent per pound.

65. Hydrate of, or caustic soda, one-half of one cent per pound.

66. Bichromate and chromate of, twenty-five per centum ad valorem.

. 67. Sal soda, or soda crystals, one-eighth of one cent per pound;

soda ash, one-fourth of one cent per pound.

68. Silicate of soda, or other alkaline silicate, three-eighths of one
cent per pound.

69. Sponges, sea moss or Iceland moss, ten per centum ad valorem.

70. Strychnia, or strychnine, and all salts thereof, thirty cents per
ounce,

71. Sulphur, refined, sublimed, or flowers of, twenty per centum ad
valorem.

72. Sumac, ground, ten per centum ad valorem.

73. Tartar, cream of, and patent tartar, twenty per centum ad
valorem.

74, Tartars and lees crystals, partly refined, twenty per centum ad

: valorem.

75. baal of soda and potassa, or Rochelle salts, two cents per
pound.

SCHEDULE B.—EARTHS, EARTHENWARE, AND GLASSWARE.

BRICK AND TILE:
76. Brick, not glazed, enameled, ornamented, or decorated in any
manner, twenty-five per centum ad valorem; glazed, enameled

ornamented, or decorated, thirty per centum ad valorem, :
107

77. Magnesic fire-brick, one dollar per ton.

¥8. Tiles, plain, not glazed, ornamented, painted, enameled, vitrified,
or decorated, twenty-five per centum ad valorem; ornamented,
glazed, painted, enameled, vitrified, or decorated, and encaus-
tic, forty per centum ad valorem.

CRMENT, LIME, AND PLASTER:

9. Roman, Portland, and other hydraulic cement, in barrels, sacks,
or other packages, eight cents per one hundred pounds, inelud-
ing weight of barrel or package; in bulk, seven cents per one
hundred pounds; other cement, ten per centum ad valorem.

80. Lime, five cents per one hundred pounds, including weight of
barrel or package.

81. Plaster of Paris, or gypsum, ground, one dollar per ton; cal-
cined, one dollar and twenty-five cents per ton.

CLAYS OR EARTHS:

82. Clays or earths, unwrought or unmanufactured, not specially
provided for in this Act, one dollar per ton; wrought or
manufactured, not specially provided for in this Act, two dol-
lars per ton; china clay or kaolin, two dollars per ton.

EARTHENWARE AND CHINA: :

83. Common yellow and brown earthenware, plain‘or embossed,
common stoneware, and crucibles, not decorated in any man-
ner, twenty per centum ad valorem.

84, China, porcelain, parian, bisque, earthen, stone and crockery ware,
including placques, ornaments, toys, charms, vases, and statu-
ettes, white, not changed in condition by superadded orna-
mentation or decoration, thirty per centum ad valorem.

85. China, porcelain, parian, bisque, earthen, stone, and crockery
ware, including plaques, ornaments, toys, charms, vases, and
statuettes, painted, tinted, enameled, printed, gilded, or other-
wise decorated in any manner, thirty-five per centum ad valo- -
rem.

86. All articles composed of earthen or mineral substances, including
lava tips for burners, not specially provided for in this Act, if
decorated in any manner, forty per centum ad valorem; if not
decorated, thirty per .centum ad valorem.

87. Gas retorts, twenty per centum ad valorem.

GLASS AND GLASSWARE:

88. Green and colored, molded, or pressed, and flint and lime glass
bottles holding more than one pint, and demijohns and carboys,
covered or uncovered, whether filled or unfilled and whether
their contents be dutiable or free, and other molded or pressed.
green and colored and flint or lime bottle glassware, not spe-
cially provided for in this Act, three-fourths of one cent per
pound; and vials, holding not more than one pint and not less
than one-quarter of a pint, one and one-eighth cents per
pound; if holding less than one-fourth of a pint, forty cents
per gross; all other plain green and colored, molded or pressed,
and flint lime and glassware, forty per centum ad valorem.

89. All articles of glass, cut, engraved, painted, colored, printed,
stained, decorated, silvered, or gilded, not including plate glass
silvered, or looking-glass plates, forty per centum ad valorem.
\

108

90. All glass bottles, decanters, or other vessels or articles of glass,
when cut, engraved, painted, colored, printed, stained, etched,
or otherwise ornamented or decorated, except such, as have
ground necks and stoppers only, not specially provided for in
this Act, including porcelain or opal glassware, forty per
centum ad valorem: Provided, That if such articles shall be
imported filled, the same shall pay duty, in addition to any
duty chargeable upon the contents as if not filled, unless other-
wise specially provided for in this Act.

91. Unpolished cylinder, crown and common window glass, not
exceeding ten by fifteen inches square, one cent per pound;
above that, and not exceeding sixteen by twenty-four inches
square, one and one-fourth cents per pound; above that, and
not exceeding twenty-four by thirty inches square, one and
three-fourths cents per pound; above that, and not exceeding

‘twenty-four by thirty-six inches square, two cents per pound;
all above that, two and one-eighth cents per pound: Provided,
That unpolished cylinder, crown and common window glass,
imported in boxes, shall be packed fifty square feet per box as
nearly as sizes will permit, and the duty shall be computed
thereon according to the actual weight of glass.

92, Cylinder and crown, glass, polished, not exceeding sixteen by
twenty-four inches square, two and one-half cents per square
foot; above that, and not exceeding twenty-four by thirty
inches square, four cents per square foot; above that, and not
exceeding twenty-four by sixty inches square, fifteen cents per
square foot; above that, twenty cents per square foot.

93. Fluted, rolled, or rough plate glass, not including crown, cylinder,
or common window glass, not exceeding sixteen by twenty-four
inches square, three-fourths of one cent per square foot; above
that, and not exceeding twenty-four by thirty inches square,
one cent per square foot; all above that, one and one-half cents
per square foot; and all fluted, rolled, or rough plate glass,
weighing over one hundred pounds per one hundred square
feet, shall pay an additional duty on the excess at the same

‘rates herein imposed: Provided, That all of the above plate
glass when ground, smoothed, or otherwise obscured, shall be
.8ubject to the same rate of duty as cast polished plate glass
unsilvered.

94, Cast polished plate glass, finished or unfinished and unsilvered,
not exceeding sixteen by twenty-four inches square, five cents
per square foot; above that, and not exceeding twenty-four by
thirty inches square, eight cents per square foot; above that,
and not exceeding twenty-four by sixty inches square, twenty-
two and one-half cents per square foot; all above that, thirty-
five cents per square foot.

95. Cast polished plate glass, silvered, and looking-glass plates,
exceeding in size one hundred and forty-four square inches,
and not exceeding sixteen by twenty-four inches square, six
cents per square foot; above that, and not exceeding twenty- \ \:
four by thirty inches square, ten cents per square foot; above
that, and not exceeding twenty-four by sixty inches square,
twenty-three cents per square foot; all above that, thirty-
eight cents per square foot.

96. But no looking-glass plates or plate glass, silvered, when framed,
shall pay a less rate of duty than that imposed upon similar

4‘
109

glass of like description not framed, but shall pay in addition
thereto upon such frames the rate of duty applicable thereto
when imported separate.

97. Cast polished plate glass, silvered or unsilvered, and cylinder,
crown, or common window glass, when bent, ground, obscured,
frosted, sanded, enameled, beveled, etched, embossed, en-
graved, flashed, stained, colored, painted, or otherwise orna-
mented or decorated, shall be subject to a duty of ten per
centum ad valorem in addition to the rates otherwise charge-
able thereon. r

98. Spectacles, eyeglasses, goggles, opera glasses, and other optical
instruments and frames for the same, forty per centum ad
valorem. .

99. Glass beads, loose, strung, or carded, ten per centtim ad valorem.

100. Lenses of glass or pebble, wholly or partly manufactured, thirty-
five per centum ad valorem.

101. Fusible enamel, and glass slides for magic lantertis, twenty-five
per centum ad valorem.

102. All stained or painted glass windows, or parts thereof, and all
mirrors not exceeding in size one hundred and forty-four square
inches, with or without frames or cases, and all manufactures
of glass, or of which glass is the component of chief value, not
specially provided for in this Act, thirty-five per centum ad
valorem.

MARBLE AND STONE, AND MANUFACTURES OF:
103. Marble of all kinds in block, rough or squared only, fifty cents
“per cubic foot.

104. Marble, sawed, dressed or otherwise, including marble slabs,
mosaic cubes, and marble paving tiles, eighty-five cents per
cubic foot (no slab to be computed at less than one inch in
thickness).

105. Manufactures of marble, onyx, or alabaster not specially pro-
vided for in this Act, forty-five per centum ad valorem.

STONE:

1053. Freestone, granite, sandstone, limestone and other building
or monumental stone, except marble, unmanufactured, or
undressed, not specially provided for in this Act, seven cents
per cubic foot.

106. Freestone, granite, sandstone, limestone, and other building or
monumental stone, except marble, not specially provided for
in this Act, hewn, dressed, or polished, thirty per centum ad
valorem. :

107. Grindstones, finished or unfinished, ten per centum ad valorem.

SLATE:
108. Slates, slate chimney pieces, mantels, slabs for tables, and all
other manufactures of slate not specially provided for in this
Act, twenty per centum ad valorem.
109. Roofing slates, twenty per centum ad valorem.

4

X
110

SCHEDULE C.—METALS AND MANUFACTURES OF.
IRON AND STEEL.

1093. Iron ore, including manganiferous iron ore, also the dross or
residuum from burnt pyrites, forty cents per ton.

110. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese,
ferro-silicon, wrought and cast scrap iron, and scrap steel, four dollars
per ton; but nothing shall be deemed scrap iron or scrap steel except
waste or refuse iron or steel fit only to be remanufactured.

111. Rovnd iron, in coils or rods, less than seven-sixteenths of one
inch in diameter, and bars or shapes of rolled iron, not specially pro-
vided for in this Act, eight-tenths of one cent per pound: Provided,
That all iron in slabs, blooms, loops, or other forms less finished than
iron in bars, and more advanced than pig iron, except castings, shall
be subject to a duty of five-tenths of one cent per pound: Provided
further, That all iron bars, blooms, billets, or sizes or shapes of any
kind, in the manufacture of which charcoal is used as fuel, shall be
subject to a.duty of twelve dollars per ton.

112. Bar iron, rolled or hammered, comprising flats not less than one
inch wide nor less than three-eighths of one inch thick, six-tenths of
one cent per pound; round iron not less than three-fourths of one inch
in diameter, and square iron not less than three-fourths of one inch
square, six-tenths of one cent per pound; flats less than one inch wide,
or less than three-eighths of oneinch 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,
six-tenths of one cent per pound.

113. Beams, girders, joists, angles, channels, car-truck channels,
T 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, whether plain or punched, or fitted for use, six-
tenths of one cent per pound. ;

114, Boiler or other plate iron or steel, except saw plates hereinafter
provided for, not thinner than number ten wire gauge, sheared or
unsheared, and skelp iron or steel sheared or rolled in grooves, valued
at one cent per pound or less, five-tenths of one cent per pound; valued
above one cent and not above one and one-half cents, six-tenths of one
cent per pound; valued above one and one-half cents and not above
four cents per pound, thirty per centum ad valorem; valued at over four
cents per pound, twenty-five per centum ad valorem: Provided, That
all plate iron or steel thinner than number ten wire gauge shall pay
duty as iron or steel sheets.

115. Forgings of iron or steel, or forged iron or steel combined, of
whatever shape, or in whatever stage of mannfacture, not specially
provided for in this Act, one and one-half cents per pound: Provided,
That no forgings of iron or steel, or forgings of iron and steel combined,
by whatever process made, shall pay a less rate of duty than thirty-five
per centum ad valorem.

116. Hoop, band, or scroll iron or steel, except as otherwise provided
for in this Act, thirty per centum ad valorem.

117. Railway bars, made of iron or steel, and railway bars made in
part of steel, T rails, and punched iron or steel flat rails, seven-twentieths’
of one cent per pound.

118. Sheets of iron or steel, common or black, including all iron or
111

steel commercially known as common or black taggers iron or steel,
and skelp iron or steel, valued at three cents per pound or less, thinner
than number ten and not thinner than number twenty wire gauge,
seven-tenths of one cent per pound; thinner than number twenty wire
gauge and not thinner than number twenty-five wire gauge, eight-
tenths cent per, pound; thinner than number twenty-five wire gauge,
one and one-tenth cents per pound; corrugated or crimped, one and one-
tenth cents per pound: Provided, That all common or black sheet iron
or sheet steel not thinner than’ number ten wire gauge shall pay duty
as plate iron or plate steel. oA

119, All iron or steel sheets or plates, and all hoop, band or scrol
iron or steel, excepting what are known commercially as tin plates, ‘
terne plates, and taggers tin, and hereinafter provided for, when gal-
vanized or coated with zine or spelter, or other metals, or any alloy of
those metals, shall pay one-fourth of one cent per pound more duty
than the rates imposed by the preceding paragraph upon the corre-
sponding gauges or forms of common or black sheet or taggers iron or
steel. i

120, Sheetiron or sheet steel, polished, planished, or glanced, by what-
ever name designated, one and three-fourths cents per pound: Provided,
That plate or sheet or taggers iron or stcel, by whatever name desig-
nated, other than the polished, planished, or glanced herein provided
for, which has been pickled or cleaned by acid, or by any other material
or process, or which is cold-rolled, smoothed only, not polished, shall
pay one-eighth of one cent per pound more duty than the correspond-
ing gauges of common or black sheet or taggers iron or steel. é

121. Sheets or plates of iron or steel, or taggers iron or steel, coated
with tin or lead, or with a mixture of which these metals, or either of
them, is a component part, by the dipping or any other process, and
commercially known as tin plates, terne plates, and taggers tin, one and
one-fifth cents per pound: Provided, That the reduction of duty herein
provided for shall take effect on and after October first, eighteen hun-
dred and ninety-four. No article not specially provided for in this Act,
wholly or partly. manufactured from tin plate, terne plate, or the sheet,
or plate iron or steel herein provided for, or of which such tin plate,
terne plate, sheet, or plate iron or steel shall be the material of chief
value, shall pay a lower rate of duty than that imposed on the tin plate,
terne plate, or sheet, or plate iron or steel from which it is made, or of
which it shall be the component thereof of chief value.

122. Steel ingots, cogged ingots, blooms, and slabs, by whatever
process made; die blocks or blanks; billets and bars and tapered or
beveled bars; steamer, crank, and other shafts; shafting; wrist or
crank pins; connecting rods and piston rods; pressed, sheared, or
stamped shapes; saw plates, wholly or partially manufactured; ham-
mer molds or swaged steel; gun-barrel molds not in bars; alloys used
as substitutes for steel in the manufacture of tools; all descriptions
and shapes of dry sand, loam, or iron-molded steel castings; sheets
and plates not specially provided for in this Act; and steel in all
forms and shapes not specially provided for in this Act, all of the
above valued at one cent per pound or less, three-tenths of one cent
per pound; valued above one cent and not above one and four-tenths
‘eents per pound, four-tenths of one cent per pound; valued above one
and four-tenths cents and not above one and eight-tenths cents per
pound, six-tenths of one cent per pound; valued above one and eight-
tenths cents and not above two and two-tenths cents per pound, seven-
tenths of one cent per pound; valued above two and two-tenths cents
112

and not above three cents per pound, nine-tenths of one cent per
pound; valued above three cents per pound and not above four cents
per pound, one and two-tenths cents per pound; valued above four
cents and not above seven cents per pound, one aud three-tenths cents
per pound; valued above seven cents and not above ten cents per
pound, one and nine-tenths cents per pound; valued above ten cents
and not above thirteen cents per pound, two and four-tenths cents per
pound; valued above thirteen cents and not above sixteen cents per
pound, two and eight-tenths cents per pound; valued above sixteen
cents per pound, four and seven-tenths cents per pound.

WIRE:

123, Wire rods; Rivet, screw, fence, and other iron or steel wire
rods, whether round, oval, flat, or square, or in any other
shape, and nail rods, in coils or otherwise, valued at four cents
or less per pound, four-tenths cent per pound; valued over
four cents per pound, three-fourths cent per pound: Provided,
That all round iron or steel rods smaller than number six
wire gauge shall be classed and dutiable as wire.

124, Wire: Round iron or steel wire, all sizes not smaller than thir-
teen wire gauge, one and one-fourth cents per pound; smaller
than thirteen wire gauge, and not smaller than sixteen wire
gauge, one aud one-half cents per pound; smaller than six-
teen wire gauge, two cents per pound; all other iron or steel
wire and wire or strip steel, commonly known as crinoline
wire, corset wire, drill rods, needle wire, piano wire, clock
and watch wires, and all steel wires, whether polished or
unpolished, in coils or straightened, and cut to lengths, drawn
cold through dies, and hat wire, flat steel wire, or sheet steel
in strips, uncovered or covered with cotton, silk, or other
material, or metal, and all the foregoing manufactures of iron
or steel, of whatever shape or form, valued above four cents
per pound, shall pay a duty of forty per centum ad valorem:
Provided, That articles manufactured from iron or steel wire
shall pay the maximum rate of duty which would be imposed
upon any wire used in the manufacture of such articles and in
addition thereto one cent per pound.

GENERAL PROVISIONS.

125. No allowance or reduction of duties for partial loss or damage in
consequence of rust or of discoloration shall be made upon any descrip-
tion of iron or steel, or upon any article wholly or partly manufactured
of iron or steel.

MANUFACTURES OF IRON AND STEEL.

126. Anchors, or parts thereof, of iron,or steel, mill irons and mill
cranks of wrought iron, and wrought iron for ships, and forgings of iron
or steel, or of combined iron and steel, for vessels, steam engines and
locomotives, or parts thereof, one and two-tenths cents per pound.

127, Axles, or parts thereof, axle bars, axle blanks, or forgings for
axles, whether of iron or steel, without reference to the stage or state of
manufacture, one and one-half cents per pound: Provided, That when
iron or steel axles are imported fitted in wheels, or parts of wheels, of
iron or steel, they shall be dutiable at the same rate as the wheels in
which they are fitted.
"118

128, Anvils of iron or steel, or of iron and steel combined, by what-
ever process made, or in whatever stage of. manufacture, one and three. -
fourths cents per pound.

129, Blacksmiths’ hammers and sledges, track tools, wedges, and
‘crowbars, whether of iron or steel, one and one-half cents per pound.

130. Boiler or other tubes, pipes, flues, or stays of wrought iron or
steel, twenty-five per centum ad valorem.

131. Bolts, with or without threads or nuts, or bolt blanks, and fin-
ished hinges or hinge blanks, whether of iron or steel, one and one-half
cents per pound. :

132. Card clothing manufactured from tempered steel wire, forty cents
per square foot; all other, twenty cents per square foot.

a Cast-iron pipe of every description, six-tenths of one cent per
pound. ‘

134. Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors’
irons, hatters’ irons, and castings of iron, not specially provided for in
this Act, eight-tenths of one cent per pound.

135. Castings of malleable iron not specially provided for in this Act,
nine-tenths of one cent per pound.

136. Cast hollow ware, coated, glazed, or tinned, two cents per pound.

137. Chains of all kinds, made of iron or steel, thirty per centum ad
valorem.

CUTLERY:

138. Penknives, pocketknives, or erasers, of all kinds, valued at not
more than thirty cents per dozen, twenty-five per centum ad
valorem; valued at more than thirty cents per dozen and not
exceeding fifty cents per dozen, twelve cents per dozen; valued -
at more than fifty cents per dozen and not exceeding one dollar
per dozen, twenty-five cents per dozen; valued at morethan one
dollar per dozen and not exceeding one dollar and fifty cents
per dozen, forty cents per dozen; valued at more than one dol-
lar and fifty cents per dozen and not exceeding three dollars
per dozen, seventy-five cents per dozen; valued at more than
three dollars per dozen, fifty pcr centum ad valorem; and in
addition thereto, on all the foregoing valued at more than thirty
cents per dozen and not more than three dollars per dozen,
twenty-five per centum ad valorem: Provided, That blades,
handles, or any other parts of any or either of the articles
named in this paragraph, imported in any other manner than
assembled in penknives, pocketknives, ar erasers, shall be
subject to no less rate of duty than herein provided for pen-
knives, pocketknives, or erasers valued at more than thirty
cents per dozen.

139. Swords, sword blades, and side arms, thirty-five per centum ad

valorem.

140. Table and carving knives and forks, valued at more than four
dollars per dozen pieces, razors and razor blades, wholly or
partly finished, scissors and shears, forty-five per centum ad
valorem; all other table knives, forks, steels, and all hunting,
kitchen, bread, butter, vegetable, fruit, cheese, plumbers’,
painters’, palette, and artists’ knives; also all cooks’, and
butchers’ knives, forks, and steels, thirty-five per centum. ad
valorem.

141. Files, file blanks, rasps, and floats, of all cuts and kinds, four

inches in length and under, thirty-five cents per dozen; over four

4710—_&
114 >

inches in length and under nine inches, sixty cents per dozen; nine
inches in length or over, one dollar per dozen.

FIREARMS : ; : .

142. Muskets, muzzle-loading shotguns, and sporting rifles, and
parts thereof, twenty-five per centum ad valorem.

143. Sporting, breech-loading shotguns, combination shotguns and
rifles, and pistols, and parts of all of the foregoing, thirty per
centum ad valorem.

144. Sheets, plates, wares, or articles of iron, steel, or other metal,

enameled or glazed with vitreous glasses, thirty-five per centum ad
valorem.

NAILS, SPIKES, TACKS, AND NEEDLES:

145. Cut nails and cut spikes of iron or steel, twenty-two and one-
half per centum ad valorem. :

146. Horseshoe nails, hobnails, and all other wrought-iron or steel
nails not specially provided for in this Act, thirty per centum
ad valorem.

147, Wire nails made of wrought iron or steel, twenty-five per centum
ad valorem.

148. Spikes, nuts, and washers, and horse, mule, of ox shoes, of
wrought iron or steel, twenty-five per centum ad valorem.

149, Cut tacks, brads, or sprigs of all kinds, twenty-five per centum
ad valorem.

150. Needles for knitting or sewing machines, crochet needles and
tape needles, knitting and all other needles, not specially pro-
vided for in this Act, and bodkins of metal, twenty-five per
centum ad valorem.

PLATES:

151. Steel plates engraved, stereotype plates, electrotype plates, and
plates of other materials, engraved or lithographed, for print-
ing, twenty-five per centum ad valorem.

152. Railway fish plates or splice bars, made of iron or steel, twenty-
five per centum ad valorem.

153. Rivets of iron or steel, twenty-five per centum ad valorem.

154. Crosscut saws, six cents per linear foot; mill saws, ten cents
per linear foot; pit, and drag saws, eight cents per linear foot;
circular saws, twenty-five per centum ad valorem; hand, back,
and all other saws, not specially provided for in this Act,
twenty-five per centum ad valorem. 5

155. Screws, commonly called wood screws, more than two inches in
length, three cents per pound; over one inch and not more

than two inches in length, five cents per pound; over one-half
inch and not more than one inch in length, seven cents per
pound; one-half inch and less in length, ten cents per pound.

1554. Umbrella and parasol ribs, and stretcher frames, tips, runners,
handles, or other parts thereof, made in whole or chief part of iron,
steel, or any other metal, fifty per centum ad valorem.

156. Wheels, for railway purposes, or parts thereof, made of iron or
steel, and steel-tired wheels for railway purposes, whether wholly or
partly finished, and iron or steel locomotive, car, or other railway tires
or parts thereof, wholly or partly manufactured, and ingots, cogged
115 A

ingots, blooms, or blanks for the same, without regard to the degree
of manufacture, one and one-fourth cents per pound: Provided, That
when wheels or parts thereof, of iron or steel, are imported with iron
or steel axles fitted in them, the wheels and axles together shall be
dutiable at the same rate as is provided for the wheels when imported
separately. . .

MISCELLANEOUS METALS AND MANUFACTURES OF.

157, Aluminum, in crude form, alloys of any kind in which alumi-
num is the component material of chief value, ten cents per pound.

158. Argentine, albata, or German silver,’ unmanufactured, fifteen
per centum ad valorem.

159. Brass, in bars or pigs, old brass, clippings from brass or Dutch
metal, and old sheathing, or yellow metal, fit only for remanufacture,
ten per centum ad valorem. | :

160. Bronze powder, metallics or flitters, bronze or Dutch metal, or
aluminum, in leaf, forty per centum ad valorem.

COPPER:

161. Copper in rolled plates, called braziers’ copper, sheets, rods,
pipes, and copper bottoms, also sheathing or yellow metal of
which copper is the component material of chief value, and
not composed wholly or in part of iron ungalvanized, twenty
per centum ad valorem.

GOLD AND SILVER:

162. Bullions and metal thread of gold, silver, or other metals, not
specially provided for in this Act, twenty-five per dentum ad
valorem... ‘

163. Gold leaf, thirty per centum ad valorem. \

164, Silver leaf, and silver powder, thirty per centum ad valorem.

LEAD:

165. Lead ore and lead dross, three-fourths of one cent per pound:
Provided, That silver ore and all other ores containing lead
shal] pay a duty of three-fourths of one cent per pound on the
lead contained therein, according to sample and assay at the
portof entry. The method of sampling and assaying to be
that usually adopted for commercial purposes by public sam-
pling works in the United States.

166. Lead in pigs and bars; molten and old refuse lead run into
blocks and bars, and old scrap lead fit only to be remanufac-
tured, one cent per pound: Provided, That in case any foreign
country shall inipose an export duty upon lead ore or lead
dross or silver ores containing lead, exported to the United
States from such couniry, then the duty upon such ores and
lead in pigs and bars, molten and old refuse lead run into
blocks and bars, and old serap lead, fit only to be remanu-
factured, herein provided for, when imported from such country,
shall remain the same as fixed by the law in force prior to the
passage of this Act.

167. Lead in sheets, pipes, shot, glaziers’ lead, and lead wire, one
and one-quarter cents per pound.

1674. Nickel, nickel oxide, alloy of any kind in which nickel is the

: component material of chiet value, six cents per pound.
116

1673. Mica, twenty per centum ad valorem.

168. Pens, metallic, except gold pens, eight cents per gross.

169. Penholder tips, penholders or parts thereof, and gold pens,
twenty-five per centum ad valorem. De 2

170. Pins, metallic, including pins with solid or glass heads, hair pins,
safety pins, and hat, bonnet, shaw], and belt pins, not commercially
known as jewelry, twenty-five per centuin ad valorem.

1703. Quicksilver, seven cents per pound.

171. Type metal, three-fourths of one cent per pound for the lead con-
tained therein ; and new types, fifteen per centum ad valorem.

WATCHES :
172, Chronometers, box or ship’s, and parts thereof, ten per centum
ad valorem.
173. Watches and clocks, or parts thereof, whether separately packed
or otherwise, twenty-five per ceutum ad valorem.

ZINC OR SPELTER: :
174. Zinc in blocks or pigs, one cent per pound.
175, Zine in sheets, not polished nor further advanced than rolled,
one and one-fourth cents per pound.
176. Zine, old and worn-out, fit only to be remanufactured, three-
fourths of one cent per pound. ,
177. Manufactured articles or wares, not specially provided for in this
Act, composed wholly or in part of any metal, and whether partly or
wholly manufactured, thirty-five per centum ad valorem.

SCHEDULE D.—Woop AND MANUFACTURES OF.

179. Osier or willow, prepared for basket-makers’ use, twenty per
centum ad valorem; manufactures of osier or willow, twenty-five per
centum ad valorem; chair cane, or reeds, wrought or manufactured
from rattans or reeds, ten per centum ad valorem.

180. Casks and barrels, empty, sugar-box shooks, and packing boxes
and packing-box shooks, of wood, not specially provided for in this
Act, twenty per centum ad valorem.

1803. Tooth-picks of vegetable substance, thirty-five per centum ad
valorem.

181. House or vabinet furniture, of wood, wholly or partly ‘finished,
manufactures of wood, or of which wood is the component material of
chief value, not specially provided for in this Act, twenty-five per
centum ad valorem.

SCHEDULE E.—SUGAR.

182. That so much of thé Act entitled “An Act to reduce revenue, |
equalize duties, and for other purposes,” approved October first, eight-.
een hundred and ninety, as provides for and authorizes the issue of!
dicenses to produce sugar, and for the payment of a bounty to the pro- |
ducers of sugar from beets, sorghum, or sugar cane, grown in the United |
States, or from maple sap produced within the United States, be, and |
the same is hereby repealed, and hereafter it shall be unlawful to issue .
any license to produce sugar or to pay any bounty for the production |
of sugar of any kind under the said Act.

1823. There shall be levied, collected, and paid on al) sugars and on
all tank bottoms, sirups of cane juice or of beet juice, melada, concen- ,
117

trated melada, concrete and concentrated molasses, a duty' of forty per
centum ad valorem, 2ad upon all sugars ‘above number sixteen Dutch
standard in color aud upon all sugars which have been discolored there
shall be levied, collected, and paid aduty of one-eighth of one cent per
pound in addition to the said duty of forty per centum ad valorem; and
all sugars, tank bottoms, sirups of cane juice or of beet juice, melada,
concentrated melada, concrete or concentrated, molasses, which are
imported from or are the product of any country which at the time the
same are exported therefrom pays, directly or indirectly, a bounty on
the export thereof, shall pay a duty of one-tenth of one cent per pound
in addition to the furegoiug rates: Provided, That the importer of sugar
produced in a foreign country, the Government of which grants such
direct or indirect bounties, may be relieved from this additional duty
under such regulations as the Secretary of the Treasury may prescribe,
in case said importer produces a certificate of said Government that no
indirect bounty has been received upon said sugar in excess of the tax
collected upon the beet or cane from which it was produced, and that
no direct bounty has been or shall be paid: Provided further, That
nothing herein contained shall be so construed as to abrogate or in any
manner impair or affect the provisions of the treaty of commercial
reciprocity concluded between the United States and the King of the
Hawaiian Islands on the thirtieth day of January, eighteen hundred
and seventy-five, or the provisions of any Act of Congress heretofore
passed for the execution of the same. That there shall be levied,
collected, and paid on molasses testing above forty degrees and not
above fifty-six degrees polariscope, a duty of two cents per gallon; if
testing above fifty-six degrees polariscope, a duty of four cents per
gallon.

183. Sugar candy and all confectionery, made wholly or in part of
sugar, and on sugars after being refined, when tinctured, colored, or
in any way adulterated, thirty-five per centum ad valorem; glucose, or
grape sugar, fifteen per centum ad valorem; saccharine, twenty-five
per centum ad valorem.

ScHEDULE.F.—-ToBACccO AND MANUFACTURES OF.

184. Wrapper tobacco, unstemmed, imported in any bale, box, pack-
age, or in bulk, one dollar and fifty cents per pound; if stemmed, two
dollars and twenty-five cents per pound. i :

185. Filler tobacco, unstemmed, imported in any bale, box, package,
or in bulk, thirty-five cents per pound; if stemmed, fifty cents per
pound: Provided, .That the term wrapper tobacco, whenever used in
this Act shall be taken to mean that quality of leaf tobacco known
commercially as wrapper tobacco: Provided further, That the term
filler tobacco, whenever used in this Act, shall be taken to mean all
leaf tobacco unmanufactured, not commercially known as wrapper
tobacco: Provided further, That if any leaf tobacco imported in any
bale, box, package, or in bulk shall be the growth of different countries,
or shall differ in quality and value, save as provided in the succeeding
provision, then the entire contents of such bale, box, package, or in
bulk shall be subject to the same duty as wrapper tobacco: Provided
further, That if any bale, box, package, or bulk of leaf tobacco of uni-
form quality contains exceeding fifteen per centum thereof of leaves
suitable in color, fineness of texture, and size for wrappers for cigars,
then the entire contents of such bale, box, package, or bulk shall be
subject to the same duty as wrapper tobacco: Provided further, That
118

collectors shall not permit entry to be made, except under regulations
to be prescribed by the Secretary of the Treasury, of any leaf tobacco
imported in any bale, box, package, or in bulk, unless the invoices cov-
ering the same shall specify in detail the character of the leaf tobacco
in such bale, box, package, or in bulk, whether wrapper or filler tobacco,
Quebrado or selt:working bales, as the case may be: And provided fur-
ther, That in the examination for classification of any, Invoice of
imported leaf tobacco at least one bale if less than ten bales, and one
bale in every ten bales and more, if deemed necessary by the appraisin g
oflicer, shall be examined by the appraiser or person authorized by law
to make such examination, and for the purpose of fixing the classifica-
tion and amount of duty chargeable on such invoice of leaf tobacco the
examination of ten hands out of each examined bale thereof shall be
taken to be a legal examination.

186. Tobacco, manufactured or unmanufactured, of all descriptions,
not specially enumerated or provided for in this Act, forty cents per
pound. © ‘ .

187. Snuff and snuff flour, manufactured of tobacco, ground dry or
damp, and pickled, scented, or otherwise, of all descriptions, fifty cents
per pound.

188. Cigars, cigarettes, and cheroots of all kinds, four: dollars per
pound and twenty-five per centum ad valorem; and paper cigars and
cigarettes, including wrappers, shall be subject to the same duties as
are herein imposed upon cigars.

SCHEDULE G.—AGRICULTURAL PRODUCTS AND PROVISIONS.

ANIMALS, LIVE:
189. All live animals, not specially provided for in this Act, twenty
per centum ad valorem.

BREADSTUFFS AND FARINACEOUS SUBSTANCES:

190. Buckwheat, corn or maize, cornmeal, oats, rye, rye flour, wheat,
and wheut flour, twenty per centum ad valorem, and oatmeal,
fifteen per centum ad valorem.

191. Barley, and barley, pearled, patent, or hulled, thirty per centum
ad valorem; barley malt, forty per centum ad valorem.

192. Macaroni, vermicelli, and all similar preparations, twenty per
centum ad valorem.

193. Rice, cleaned, one and one-half cents per pound; uncleaned rice,
or rice free of the outer hull and still having the inner cuticle
on, eight-tenths of one cent per pound; rice flour and rice meal,
and rice, broken, which will pass through a sieve known com-
mercially as number twelve wire sieve, one-fourth of one cent
per pound; paddy, or rice having the outer hull on, three-fourths.
of one cent per pound.

DAIRY PRODUCTS:
194, Butter, and substitutes therefor, four cents per pound.
195. Cheese, four cents per pound.
196. Milk, preserved or condensed, two cents per pound, including
weight of packages; sugar of milk, five cents per pound.

FARM AND FIELD PRODUCTS:
' 197. Beans, twenty per centum ad valorem.
119

198. Beans, pease, mushrooms, and other vegetables, prepared or pre-
served, in tins, jars, bottles, or otherwise, and pickles and sauces
of all kinds, thirty per centum ad valorem,

1983. Eggs, three cents per dozen,

199. Hay, two dollars per ton.

200. Honey, ten cents per gallon.

201. Hops, eight cents per pound.

202. Onions, twenty cents per bushel.

203. Pease, dried, twenty cents per bushel; split pease, fifty cents
per bushel of sixty pounds; pease in car tons, papers, or other

~ small packages, one cent per pound. ,

204, Potatoes, fifteen cents per bushel of sixty pounds.

SEEDS:

205. Castor beans or seeds, twenty-five cents per bushel of fifty
pounds.

206. Flaxseed or linséed, poppy seed, and other oil seeds, not specially
provided for in this Act, twenty cents per bushel of fifty-six
pounds.

2063. Garden seeds, agricultural seeds, and other seeds not specially
provided for in this Act, ten per centum ad valorem.

207. Vegetables in their natural state, not specially provided for in
this Act, ten per centum ad valorem.

2074. Straw, fifteen per centum ad valorem.

207%. Teazles, fifteen per centum ad valorem.

FISH: .

208. Anchovies and sardines, packed, in oil or otherwise, in tin boxes
measuring not more than five inches long, four inches wide, and
three and one-half inches deep, ten cents per whole box; in
half boxes, measuring not more than five inches long, four
inches wide, and one and five-eighths inches deep, five cents
each; in quarter boxes, measuring not more than four and
three-fourths inches long, three and one-half inches wide, and
one and one-fourth inches deep, two and one-half cents each;
when imported in any other form, forty per centum ad valo-
rem.

209. Fish, smoked, dried, salted, pickled, or otherwise prepared for
_preservation, three-fourths of one cent per pound.

210. Herrings, pickled, frozen, or salted, and salt water fish frozen
or packed in ice, one-half of one cent per pound.

211. Fish in cans or packages made of tin or other material, except
anchovies -and sardines and fish packed in any other manner,
not specially enumerated or provided for in this Act, twenty
per centum ad valorem.

‘FRUITS AND NUTS:
Fruits—

213, Apples, green or ripe, aciads desiccated, evaporated, or prepared
in any manner, twenty per centum ad valorem.

2133. Dates and pineapples, twenty per centuin ad valorem.

214. Grapes, twenty per centum ad valorem.

215. Olives, green or prepared, twenty per centum ad valorem.

216, Oranges, lemons, and limes, in packages, at the rate of eight

cents per cubic foot of capacity; in bulk, one dollar and fifty

cents per one thousand; and in addition thereto a duty of thirty
120

per centum ad valorem upon the boxes or barrels containing
such oranges, lemons, or limes: Provided, That the thin-wood,
so called, comprising the sides, tops and bottoms of orange
and lemon boxes of the growth and manufacture of the United
States, exported as orange and lemon box shooks, may be reim-
ported in completed form, filled with oranges and Jemons, by
the payment of duty at one half the rate imposed on similar
boxes of entirely foreign growth and manufacture. — :

217. Plums, prunes, figs, raisins, and other dried grapes, including
‘Zante currants, one and one-half cents per pound. :

218. Comfits, sweetmeats, and fruits preserved in sugar, sirup, or
molasses, not specially provided for in this Act, prepared or
desiccated cocoanut or copra, and jellies of all kinds, thirty
per centum ad valorem.

219. Fruits preserved in their own juices, twenty per centum ad
valoren.

220. Orange peel and lemon peel, preserved or candied, thirty per
centum ad valorem.

Nuts—

221. Almonds, not shelled, three cents per pound; clear almonds,
shelled, five cents per pound.

222, Filberts and walnuts of all kinds, not shelled, two cents per
pound; shelled, four cents per pound.

223. Peanuts or ground beans, twenty per centum ad valorem.

224, Cocoanuts in the shell, and other nuts shelled or unshelled, not
specially provided for in this Act, twenty per centum ad
valorem.

MEAT PRODUCTS:
2244. Fresh beef, mutton, and pork, twenty per centum ad valorem.
225, Extract of meat, fifteen per centum ad valorem.
2254. Lard, one cent per pound.
2253. Meats of all kinds, prepared or preserved, not specially provided
for in this Act, twenty per centum ad valorem.
226. Poultry, two cents per pound; dressed, three cents per pound.

MISCELLANEOUS PRODUCTS:

327. Chicory root, burnt or roasted, ground or granulated, or in
rolls, or otherwise prepared, and not specially provided for in
this Act, two cents per pound.

229. Cocoa, prepared or manufactured, not specially provided for in
this Act, two cents per pound; chocolate, sweetened, flavored,
or other, valued at thirty-five cents per pound or less, two cents
per pound; valued at exceeding thirty-five cents per pound and
chocolate confectionery, thirty-five per centum ad valorem.

230. Cocoa butter or cocoa butterine, three and one-half cents per
pound.

231. Dandelion root and acorns prepared, and other articles used as
coffee, or as substitutes for coffee, not specially provided for
in this Act, one and one-half cents per pound. >

232. Starch, including all preparations, from whatever substance
produced, commonly used as starch, one and one-half cents
per pound.

233. Dextrine, burnt starch, gum substitute, or British gum, one and
one-half cents per pound.
* 121

234. Mustard, ground, preserved, or prepared, in bottles or other-
wise, twenty-five per centum ad valorem.

2344. Orchids, lily of the valley, azaleas, palms, and other plants used '

for forcing under glass for cut flowers or decorative purposes,

ten per centum ad valorem.

235. Spices, ground or powdered, not specially provided for in this
Act, three cents per pound; capsicum or red pepper, two and
one-half cents per pound, unground; sage, one cent per pound.

236, Vinegar, seven and one-half cents per gallon. The standard
for vinegar shall be taken to be that strength which requires
thirty-five grains of bicarbonate of potash to neutralize one
ounce troy of vinegar.

SCHEDULE H.—SPIRITS, WINES, AND OTHER BEVERAGES.

SPIRITS:

237. Brandy and other spirits manufactured or distilled from grain
or other materials, and not specially provided for in this Act,
one dollar and eighty cents per proof gallon.

238. Each and every gauge or wine gallon of measurement shall be
counted as at least one proof gallon; and the standard for
determining the proof of brandy and other spirits or liquors of
any kind imported shall be the same as that which is defined
in the laws relating to internal revenue; but any brandy or
other spirituous liquors, imported in casks of less capacity than
fourteen gallons, shall be forfeited to the United States: Pro-
vided, That it shall be lawful for the Secretary of the Treasury,
in his discretion, to authorize the ascertainment of the proof of
wines, cordials, or other liquors by distillation or otherwise, in
cases where it is impracticable to ascertain such proof by the
means prescribed by existing law or regulations.

239. On all compounds or preparations (except as specified in the
preceding paragraph of the chemical schedule relating to
medicinal preparations, of which alcohol is a component part),
of which distilled spirits are a component part of chief value,
not specially provided for in this Act, there shall be levied a
duty not less than that imposed upon distilled spirits.

240, Cordials, liquors, arrack, absinthe,. kirschwasser, ratafia, and
other spirituous beverages or bitters of all kinds containing
spirits, and not specially provided for in this Act, one dollar and

‘eighty cents per proof gallon.
241. No lower rate or amount of duty shall be. levied, collected, and
aid on brandy, spirits, and other spirituous beverages than
that fixed by law for the description of first proof; but it shall
be increased in proportion for any greater strength than the
strength of first proof, and all imitations of brandy or spirits
or wines imported by any names whatever shall be subject to
the highest rate of duty provided for the genuine articles
respectively intended to be represented, and in no case less

than one dollar per gallon.

242, Bay rum or bay water, whether distilled or compounded, of first
proof, and in proportion for any greater strength than first
proof, one dollar per gallon.
122
WINES: 2a
243. Champagne and all other sparkling wines, in bottles containing
each not more than one quart and more than one pint, eight
dollars per dozen; containing not more than one pint each and
more than one-half pint, four dollars per dozen; containing
one-half pint each or less, two dollars per dozen; 1n bottles or
other vessels containing more than one quart each, in addition
to eight dollars per dozen bottles, on the quantity in excess of
one quart, at the rate of two dollars and fitty cents per gallon.
244, Still wines, including ginger wine or ginger cordial and vermuth,
in casks or packages other than bottles or jugs, if containing
fourteen per centum or less of absolute alcohol, thirty cents per
gallon; if containing more than fourteen per centum of absolute
alcohol, fifty centsper gallon. In bottles or jugs, per case of one
dozen bottles or jugs, containing each not more than one quart
and more than one pint, or twenty-four bottles or jugs contain-
ing each not more than one pint, one dollar and sixty cents per
case; and any excess beyond these quantities found in such
bottles or jugs shall be subject to a duty of five cents per pint
or fractional part thereof, but no separate or additional duty
shall be assessed on the bottles or jugs: Provided, That any
wines, ginger cordial, or vermuth imported containing more
than twenty-four per centum of alcohol shall be classed as spirits.
and pay duty accordingly: And provided further, That there
shall be no constructive or other allowance for breakage, leak-
age, or damage on wines, liquors, cordials, or distilled spirits.
Wines, cordials, brandy, aud other spirituous liquors imported
in bottles or jugs shall be packed in packages containing not
less than one dozen bottles or jugs in each package, or duty
shall be paid as if such package contained at least one dozen
bottles or jugs. The percentage of alcohol in wines and fruit
juices shall be determined in such manner as the Secretary of
, the Treasury shall by regulation prescribe.

245, Ale, porter, and beer, in bottles or jugs, thirty cents per gallon,
but no separate or additional duty shall be assessed on the bottles or
jugs; otherwise than in bottles or jugs, fifteen cents per gallon.

246. Malt extract, including all preparations bearing the name and
commercially known as such, fluid in casks, fifteen cents per gallon;
in bottles or jugs, thirty cents per gallon; solid or condensed, thirty
per centum ad valorem.

247., Cherry juice and prune juice or prune wine, and other fruit juice
not specially provided for in this Act, containing eighteen per centum
or less of alcohol, fifty cents per gallon; if containing more than
eighteen per centum of alcohol, one dollar and eighty cents per proof
gallon.

248. Ginger ale or ginger beer, twenty per centum ad valorem, but
no separate or additional duty shall be assessed on the bottles.

249. All imitations of natural mineral waters, and all artificial min-
eral waters, twenty per centum ad valorem.

SCHEDULE I.—CoTTON MANUFACTURES,

250. Cotton thread and carded yarn, warps or warp yarn, in singles,
whether on beams or in bundles, skeins or cops, or in any other form,
except spool thread of cotton hereinafter provided for, not colored,

f
123

bleached, dyed, or advanced beyond the condition of singles by group-
ing or twisting two or more single yarns together, three cents per
pound on all numbers up to and including number fifteen, one-fifth of a
cent per number per pound on all numbers exceeding number fifteen
and up to and including number thirty, and one-quarter of a cent per
nwnber per pound on all numbers exceeding number thirty; colored,,
bleached, dyed, combed or advanced beyond the condition of singles by
grouping or twisting two or more single yarns together, whether on
beams, or in bundles, skeins or cops, or in any other form, except spool
thread of cotton hereinafter provided for, six cents per pound on all
numbers up to and including number twenty, and on all numbers
exceeding number twenty, three-tenths of a cent per number per pound:
Provided however, That in no case shall the duty levied exceed eight
cents per pound on yarns valued at not exceeding twenty-five cents per
pound, nor exceed fifteen cents per pound on yarns valued at over
twenty-five cents per pound and not exceeding forty cents per pound:
And provided further, That on all yarns valued at more than forty cents
per pound there shall be levied, collected and paid a.duty of forty-five
per centum ad valorem.

251. Spool thread of cotton, containing on each spool not exceeding
one hundred yards of thread, five and one-half cents per dozen; exceed-
ing one hundred yards on each spool, for every additional one hundred
yards of thread or fractional part thereof in excess of one hundred
yards, five and one-half cents per dozen spools.

252. Cotton cloth not bleached, dyed, colored, stained, painted, or
printed, and not exceeding fifty threads to the square inch, counting the
warp and filling, one cent per square yard; if bleached, one and one-
fourth cents per square yard; if dyed, colored, stained, painted, or
printed, two cents per square yard. .

253. Cotton cloth, not bleached, dyed, colored, stained, painted, or

\ printed, exceeding fifty and not exceeding one hundred threads to the
square inch, counting the warp and filling, and not exceeding six square
yards to the pound, one and one-fourth cents per square yard; exceed-
ing six and not exceeding nine square yards to the pound, one and one-
half cents per square yard; exceeding uine square yards to the pound,
oneand three-fourths cents per square yard; if bleached and not exceed-
ing six square yards to the pound, one and one-half cents per square
yard; exceeding six and not exceeding nine square yards to the pound,
one and three-fourths cents per square yard; exceeding nine square
yards to the pound, two and one-fourth cents per square yard; if dyed,
colored, stained,. painted, or printed, and not exceeding six square

gyards to the pound, two and three-fourths cents per square yard;
exceeding six and not exceeding nine square yards to the pound, three
and one-fourth cents per square yard; exceeding nine square yards to
the pound, three and one-half cents per square yard: Provided, That on
all cotton cloth not exceeding ‘one hundred threads to the square inch,
counting the warp and filling, not bleached, dyed, colored, stained,
painted, or printed, valued at over seven cents per square yard, twenty-
five per centum ad valorem; bleached, valued at over nine cents per
square yard, twenty-five per centum ad valorem; and dyed, colored,
stained, painted, or printed, valued at over twelve cents per square
yard, there shall be levied, collected, and paid a duty of thirty per
centum ad valorem.

254, Cotton cloth, not bleached, dyed, colored, stained, painted, or
printed, exceeding one hundred and not exceeding one hundred and

_ fifty threads to the square inch, counting the warp and filling, and not
124

exceeding four square yards to the pound, one and one-half cents per
square yard; exceeding four and not exceeding six square yards to the
pound, two cents per square yard; exceeding six and not exceeding
eight square yards to the pound, two ‘and one-half cents per square
yard; exceeding eight square yards to the pound, two and three-fourths
cents per square yard; if bleached, and not exceeding four square yards
‘to the pound, two and one-half cents per square yard; exceeding four,
and not exceeding six square yards to the pound, three cents per square
yard; exceeding six and not exceeding eight square yards to the pound,
three and one-half cents per square yard; exceeding eight square yards
to the pound, three and three-fourths cents per square yard; if dyed,
colored, stained, painted, or printed, and not, exceeding four square
yards to the pound, three and one-half cents per square yard; exceed-
ing four and not exceeding six square yards to the pound, three and
three-fourths cents per square yard; exceeding six and not exceeding
eight square yards to the pound, four and one-fourth cents per square
yard; exceeding eight square yards to the pound, four and one-halt
cents per square yard: Provided, That on all cotton cloth exceeding
one hundred and not exceeding one hundred and fifty threads to the
square inch, counting the warp and filling, not bleached, dyed, colored,
stained, painted, or printed, valued at over nine cents per square yard,
thirty per centum ad valorem; bleached, valued at over eleven cents per
square yard, thirty-five per centum ad valorem; dyed, colored, stained,
painted, or printed, valued at over twelve and one-half cents per square
yard, there shall be levied, collected, and paid a duty of thirty-five per
centum ad valorem.

255. Cotton cloth not bleached, dyed, colored, stained, painted, or
printed, exceeding one hundred and fifty and not exceeding two hun-
‘dred threads to the square inch, counting the warp and filling, and
not exceeding three and one-half square yards to the pound, two cents
per square yard; exceeding three and one-half and not exceeding four
and-one-half square yards to the pound, two and three-fourths cents
per square yard; exceeding four and one-half and not exceeding six
square yards to the pound, three cents per square yard; exceeding six
square yards to the pound, three and one-half cents per square yard;
if bleached, and not exceeding three and one-half square yards to the
pound, two and three-fourths cents per square yard; exceeding three
and one-half and not exceeding four and one-half square yards to the
pound, three and one-half cents per square yard; exceeding four and
one-half and not exceeding six square yards to the pound, four cents
per square yard; exceeding six square yards to the pound, four and
one-fourth cents per square yard; if dyed, colored, stained, painted.
or printed, and not exceeding three and one-half square yards to th
pound, four and one fourth cents per square yard; exceeding three
and one-half and not exceeding four and one-half square yards to the
pound, four and one-half cents per square yard; exceeding four and
one-half and not exceeding six square yards to the pound, four and
three fourths cents per square yard; exceeding six square yards to the
pound, five cents per square yard: Provided, That on all cotton cloth
exceeding one hundred and fifty and not exceeding two hundréd
threads to the square inch, counting the warp and filling, not bleached,
dyed, colored, stained, painted, or printed, valued at over ten cents
per square yard, thirty-five per centum ad valorem; bleached, valued
at over twelve cents per square yard, thirty-five per centum ad valorem;
dyed, colored, stained, painted, or printed, valued at over twelve and
. 125

one-half cents per square yard, there shall be levied, collected, and
paid a duty of forty per centum ad valorem.

256. Cotton cloth uot bleached, dyed, colored, stained, painted, or
printed, exceeding two hundred threads to the square inch, counting
the warp and filling, and not exceeding two and one-half square yards
to the pound, three cents per square yard; exceeding two and one-
half and not exceeding three and one-half square yards to the pound,
three and one-half cents per square yard; exceeding three and one-
half and not exceeding five square yards to the pound, four cents
per square yard; exceeding five square yards to the pound, four and
one-half cents per square yard; if bleached, and not exceeding two
and one-half square yards to the pound, four cents per square yard;
exceeding two and one half and not exceeding three and one-half square
yards to the pound, four and one-half cents per square yard; exceed-
ing three and one-half and not exceeding five square yards to the
pound, five cents per square yard; exceeding five square yards to the
pound, five and one-half cents per square yard; if dyed, colored,
painted, or printed, and not exceeding three and one-half square yards
to the pound, five and three-fourths cents per square yard; exceeding
three and one-half square yards to the pound, six and one-half cents
persquare yard: Provided, Thaton all such cotton cloths not bleached,
dyed, colored, stained, painted, or printed, valued at over twelve cents
per square yard; bleached, valued at over fourteen cents per square
‘yard; and dyed, colored, stained, painted, or printed, valued at over
sixteen cents per. square yard, there shall be levied, collected, and
paid a duty of thirty-five per centum ad valorem.

257. “Ihe term cotton cloth, or cloth, wherever used in the foregoing
paragraphs of this schedule, shall be held to include all woven fabrics
of cotton in the piece, whether figured, fancy, or plain, not specially
provided for in this Act, the warp and filling threads of which can be
counted by unraveling or other practicable means.

258. Clothing ready made, and articles of wearing apparel of every
description, handkerchiefs, and neckties or neck wear, composed of
cotton or other vegetable fiber, or of which cotton or other vegetable
fiber is the component material of chief value, made up or manufactured
wholly or in part by the tailor, seamstress, or manufacturer, all of the
foregoing not specially provided for in this Act, forty per centum ad
valorem.

259. Plushes, velvets, velveteens, corduroys, and all pile fabrics com-
posed of cotton or other vegetable fiber, not bleached, dyed, colored,
stained, painted, or printed, forty per centum ad valorem; on all such
goods if bleached, dyed, colored, stained, painted, or printed, forty-seven
and one-half per centum ad valorem.

260. Chenille curtains, table covers, and all goods manufactured of
cotton chenille, or of which cotton chenille forms the component mate-
rial of chief value, forty per ceutum ad valorem; sleeve linings or other
cloths, composed of cotton and silk, whether known as silk stripe sleeve
lining, silk stripes, or otherwise, forty-five per centum ad valorem.

261. Stockings, hose and half-hose, made on knitting machines or
frames, composed of cotton or other vegetable fiber and not otherwise
specially provided for in this Act, thirty per centum ad valorem.

262. Stockings, hose and half-hose, selvedged, fashioned, narrowed,
or shaped wholly or in part by knitting machines or frames, or knit by
hand, including such as are commercially known as seamless or clocked
stockings, hose or half-hose, and knitted shirts or drawers, all of the
126 *

above composed of cotton or other vegetable fiber, finished or unfin-
ished, fifty per centum ad valorem. . ;

263. Cords, braids, boot, shoe and corset lacings, tapes, g1mps, gal-
loons, webbing, goring, suspenders and braces, woven, braided, or
twisted lamp or candle wicking, lining for bicycle tires, spindle bind-

ing, any of the above made of cotton or other vegetable fiber and

whether composed in part of India rubber or otherwise, forty-five per
centum ad valorem.

264, All manufactures of cotton, including cotton duck and cotton
damask, in the piece or otherwise, not, specially provided for in this
Act, and including cloth having India rubber as a component material,
thirty-five per centum ad valorem. ;

SCHEDULE J.—FLAX, Hemp, AND JUTE, AND MANUFACTURES OF,

265. Flax, hackled, known as “dressed line,” one and one-half cents
per pound.

266. Hemp, hackled, known as ‘dressed line,” one cent per pound.

267. Yarn, made of jute, thirty per centum ad valorem. ;

268. Cables, cordage, and twine (except binding twine), composed in
whole or in part of New Zealand hemp, istle or Tampico fiber, manila,
sisal grass, or sunn, ten per centum ad valorem.

269. Hemp and jute carpets and carpetings, twenty per centum ad
valorem. : ;

272, Flax gill netting, nets, webs, and seines, forty per centum ad
valorem.

273. Oilcloth for floors, stamped, painted, or printed, including lino-
leum, corticene, cork carpets, figured or plain, and all other oilcloth
(except silk oilcloth), and waterproof cloth, not. specially provided for
in this Act, valued at twenty-five cents or less per square yard, twenty-
five per centum ad valorem; valued above twenty-five cents per square
yard, forty per centum ad valorem.

2733. Linen hydraulic hose, made in whole or in part of flax, hemp,
or jute, forty per centum ad valorem.

274, Yarns or threads composed of flax or hemp, or of a mixture of
either of these substances, thirty-five per centum ad valorem.

275. Collars and cuffs, composed wholly or in part of linen, thirty
cents per dozen pieces, and in addition thereto thirty per centum ad
valorem; shirts and all other articles of wearing apparel of every
description, not specially provided for in this Avt, composed wholly or
in part of linen, fifty per centum ad valorem. ,

2754. Tapes composed of flax, woven with or without metal threads,
on reels or spools, designed expressly for use in the manufacture of
measuring tapes, twenty-five per centum ad valorem.

276. Laces, edgings, nettings and veilings, embroideries, insertings,
neck rufflings, ruchings, trimmings, tuckings, lace window curtains,
tamboured articles, and articles embroidered by hand or machinery,
embroidered handkerchiefs, and articles made wholly or in part of lace,
ruffiings, tuckings, or ruchings, all of the above-named articles, com-
posed of flax, jute, cotton, or other vegetable fiber, or of which these
substances or either of them, or a mixture'of any of them is the compo-
nent material of chief value, not specially provided for in this Act, fifty
per centum ad valorem. ‘

277, All manufactures of flax, hemp, jute, or other vegetable fiber,
except cotton, or of which these substances or either of them is the
component material of chief value, not specially provided for in this
Act, thirty-five per centum ad valorem.

fEftfettt
127

ScHEDULE K.—WooL AND MANUFACTURES OF WOOL,
|

279, On flocks, mungo, shoddy, garnetted waste, and carded waste,
and carbonized noils, or carbonized wool, fifteen per centum ad valo-
rem, and on wool of the sheep, hair of the camel, goat, alpaca, or other
like animals, in the form of roving, roping, or tops, twenty per centum
ad valorem.

280. On woolen and worsted yarns made wholly or in part of wool,
worsted, the hair of the camel, goat, alpaca, or other animals, valued
at not more than forty cents per pound, thirty per centum ad valorem;
valued at more than forty cents per pound, forty per centum ad valorem.

281. On knit fabrics, and all fabrics made on knitting machines or
frames, not including wearing apparel, and on shawls made wholly or
in part of wool, worsted, the hair of the camel, goat, alpaca, or other
animals, valued at not exceeding forty cents per pound, thirty-five
per centum ad valorem; valued at more than forty cents per pound,
forty per centum ad valorem.

282. On blankets, hats of wool, and flannels for underwear and felts
for printing machines, composed wholly or in part of wool, the hair of
the camel, goat, alpaca, or other animals, valued at not more than
thirty cents per pound, twenty-five per centum ad valorem; valued at
more than thirty and not more than forty cents per pound, thirty per
centum ad valorem; valued at more than forty cents per pound, thirty-
five per centum ad valorem: Provided, That on blankets over three
yards in length the same duties shall be paid as on woolen and
worsted cloths, and on flannels weighing over four ounces per square
yard, the same duties as on dress goods.

283. On women’s and children’s dress goods, coat linings, Italian
cloth, bunting, or goods of similar description or character, and on all
manufactures, composed wholly or in part of wool, worsted, the hair of
the camel, goat, alpaca, or other animals, including such as have
India rubber as a component material, and not specially provided for
in this Act, valued at not over fifty cents per pound, forty per centum
ad valorem; valued at more than fifty cents per pound, fiftyper centum
ad valorem.

284, On clothing, ready made, and articles of wearing apparel of
every description, made up or manufactured wholly or in part, not
specially provided for in this Act, felts not specially provided for in
this Act, all the foregoing composed wholly or in part of wool, worsted,
the hair of the camel, goat, alpaca, or other animals, including those |
having India rubber as a component material, valued at above one dol-
lar and fifty cents per pound, fifty per centum ad valorem; valued at
less than one dollar and: fifty cents per pound, forty-five per centum
ad valorem. .

285. On cloaks, dolmans, jackets, talmas, ulsters, or other outside-.
garments for ladies’ and children’s apparel, and goods of similar
description or used for like purposes, and on knit wearing apparel,
composed wholly or in part of wool, worsted, the hair of the camel,
goat, alpaca, or other animals, made up or manufactured wholly or in
part, fifty per centum ad valorem. ~ ; path oh

286. On webbings, gorings, suspenders, braces, beltings, bindings,
braids, galloons, fringes, gimps, cords, cords and tassels, dress trim-
mings, laces, embroideries, head nets, nettings atid veilings, buttons,

‘or barrel buttons, or buttons of other forms, for tassels or ornaments,
any of the foregoing which are elastic or nonelastic, made of wool,
worsted, the hair of the camel, goat, alpaca, or other animals, or of
128

which wool, worsted, the hair of the camel, goat, alpaca, or other ani-
mals is a component material, fifty per centum ad valorem.

287. Aubusson, Axminster, Moquette, and Chenille carpets, figured
or plain, carpets woven whole for rooms, and all carpets or carpeting
of like character or description, and oriental, Berlin, and other similar
rugs, forty per centum ad valorem. :

288. Saxony, Wilton, and Tournay velvet carpets, figured or plain,
and all carpets or carpeting of like character or description, forty per
centum ad valorem. :

289. Brussels carpets, figured or plain, and all carpets or carpeting
of like character or description, forty per centum ad valorem. _

290. Velvet and tapestry velvet carpets, figured or plain, printed on
the warp or otherwise, and all carpets or carpeting of like character or
description, forty per centuin ad valorem: :

291. Tapestry Brussels carpets, figured or plain, and all carpets or
carpeting of like character or description, printed on the warp or other-
wise, forty-two and one-half per centum ad valorem. ;

292. Treble ingrain, three-ply, and all chain Venetian carpets, thirty-
two and one-half per centum ad valorem.

293. Wool Dutch and two-ply ingrain carpets, thirty per centum ad
valorem.

294. Druggets and bockings, printed, colored, or otherwise, felt car-
peting, figured or plain, thirty per centuin ad valorem.

295, Carpets and carpeting of wool, flax, or cotton, or composed in

part of either, not specially provided for in this Act, thirty per centum
ad valorem.
_ 296. Mats, rugs for floors, screens, covers, hassocks, bed sides, art
squares, and other portions of carpets or carpeting made wholly or in
part of wool, and not specially provided for in this Act, shall be sub-
jected to the rate of duty herein imposed on carpets or carpetings of
like character or description.

297. The reduction of the rates of duty herein provided for manufac-
tures of wool shall take effect January first, eighteen hundred and
ninety-five.

ScHEDULE L.—SILKS AND SILK GoopDs.

298. Silk partially manufactured from cocoons or from waste silk,
and not further advanced or manufactured than carded or combed silk,
.twenty per centum ad valorem. Thrown silk, not more advanced than
singles, train, organzine, sewing silk, twist, floss, and silk threads or
yarns of every description, and spun silk in skeins, cops, warps, or on
beams, thirty per centum ad valorem.

299. Velvets, chenilles, or other pile fabrics, composed of silk, or of
which silk is the component material of chief value, one dollar and
fifty cents per pound; plushes, composed of silk, or of which silk is
the component material. of chief value, one dollar per pound; but in no
case shall the foregoing articles pay a less rate of duty than fifty per
centum ad valorem. '

°300. Webbings, gorings, suspenders, braces, beltings, bindings,
braids, galloons, fringes, cords, and tassels, any of the foregoing which
are elastic or nonelastic, buttons, and ornaments, made of silk, or of
which silk is the component material of chief value, forty-five per
centum ad valorem.

301. Laces and articles made wholly or in part of lace, and embroid-
eries, including articles or fabrics embroidered by hand or machinery,
129

handkerchiefs, neck rufflings and ruchings, nettings and veilings,
clothing ready made, and articles of wearing apparel of every descrip-
tion, including knit goods made up or manufactured wholly or in part by
the tailor, seamstress, or manufacturer, composed of silk, or of which
silk is the component material of chief value, and beaded silk goods,
not specially provided for in this Act, fifty per centum ad valorem.
302. All manufactures of silk, or of which silk is the component
material of chief value, including those having India rubber as a com-
ponent material. not specially provided for in this Act, forty-five per
centum ad valorem. ;

SCHEDULE M.—PuLP, PAPERS, AND Books.

PULP AND PAPER:

303. Mechanically-ground wood pulp and chemical wood pulp un-
bleached or bleached, ten per. centum ad valorem.

304, Sheathing paper and roofing-felt, ten per centum ad valorem.

306. Printing paper, unsized, sized or glued, suitable only for books
and newspapers, fifteen per centum ad valorem.

307, Papers known commercially as copying paper, filtering paper,
silver paper, and tissue paper, white, printed, or colored, made
up in copying books, reams, or in any other form, thirty-five
per centum ad valorem; albumenized or sensitized paper, and
writing paper and envelopes embossed, engraved, printed or
ornamented, thirty per centum ad valorem.

308. Parchment papers, and surface-coated papers, and manufactures
thereof, cardboards, and photograph, autograph, and scrap
albums, wholly or partially manufactured, thirty per centum ad
valorem. Lithographic prints from either stone or zinc, bound
or unbound (except cigar labels and bands, lettered or blank,
music, and illustrations when forming a part of a periodical or
newspaper and accompanying thesame, or if bound in, or form-
ing part of printed books), on paper or other material not
exceeding eight-thousandths of an inch in thickness, twenty
cents per pound; on paper or other material exceeding eight-

'  thousandths of an inch and not exceeding twenty-thousandths
of an inch in thickness, and exceeding thirty-five square inches
cutting size in dimensions, eight cents per pound; prints ex-
ceeding eight-thousandths of an inch and not exceeding twenty- -
thousandths of an inch in thickness, and not exceeding
thirty-five square inches cutting size in dimensions, five cents
per pound; lithographic prints from either stone or zinc on
cardboard or other material, exceeding twenty-thousandths of
an inch in thickness, six cents per pound; lithographic cigar
labels and bands, lettered or blank, printed from either stone or
zinc, if printed in less than ten colors, but not including bronze
or metal leaf printing, twenty cents per pound; if printed in ten
or more colors, or in bronze printing, but not including metal
leaf printing, thirty cents per pound; if printed in whole or in
part in metal leaf, forty cents per pound.

MANUFACTURES OF PAPER:

309. Paper envelopes, twenty per centum ad valorem.

310. Paper hangings and paper for sereens or fireboards, writing
paper, drawing paper, and all other paper not specially pro-
vided for in this Act, twenty per centum ad valorem.

4710——9
130

311. Blank books of all kinds, twenty per centuin ad valorem ; books,
including pamphlets and engravings, bound or unbound, pho-
tographs, etchings, maps, music, charts, and all printed mat-
ter not specially provided for in this Act, twenty-five per
centum ad valorem.

312. Playing cards, in packs not exceeding fifty-four cards and at a
like rate for any number in excess, ten cents per pack and
fifty per centum ad valorem.

513. Manufactures of paper, or of which paper is the component

. material of chief value, not specially provided for in this Act,
twenty per centum ad valorem.

®
e SCHEDULE N.—SUNDRIES.

314. Hair pencils, brushes and feather dusters, thirty-five per centum
ad valorem; brooms, twenty per centum ad valorem; bristles, sorted,
bunched, or prepared in any manner, seven and one-half cents per
pound.

BuTTONS AND BUTTON FoRMs: :

315. Button forms: Lastings, mohair, cloth, silk, or other manu-
factures of cloth, woven or made in patterns of such size,
shape, or form, or cut in such manner as to be fit for buttons
exclusively, ten per centum ad valorem. :

316. Buttons commercially known as agate buttons, twenty-five per
centum ad valorem; pearl and shell buttons, wholly or partially
manufactured, one cent per line button measure of one-fortieth
of one inch per gross and fifteen per centum ad valorem.

317. Buttons of ivery, vegetable ivory, glass, bone or horn, wholly
or partially manufactured, thirty-five per centum ad valorem.

318. Shoe buttons, made of paper, board, papier maché, pulp, or other
similar material not specially provided for in this Act, twenty-
five per centum ad valorem.

3184. Coal, bituminous and shale, forty cents per ton; coal slack or

culm such as will pass through a half-inch screen, fifteen cents per ton.

3183. Coke, fifteen per centum ad valorem.

319. Corks, wholly or partially manufactured, ten cents per pound.

320. Dice, draughts, chess-men, chess-balls, and billiard, pool, and
bagatelle balls, of ivory, bone, or other materials, fifty per centum ad
valorem.

321. Dolls, doll heads, toy marbles of whatever material composed,
and all other toys not composed of rubber, china, porcelain, parian,
bisque, earthen or stone ware, and not specially provided for in this Act,
twenty-five per centum ad valorem. This paragraph shall not take
effect until January first, eighteen hundred and ninety-five.

322. Emery grains, and emery manufactured, ground, pulverized, or
refined, eight-tenths of one cent per pound,

EXPLOSIVE SUBSTANCES:

323, Fire-crackers of all kinds, fifty per centum ad valorem, but no
allowance shall be made for tare or damage thereon.

324, Fulminates, fulminating powders, and like articles, not specially
provided for in this Act, thirty per centum ad vaiorem.

325. Gunpowder, and all explosive substances used for mining, blast-
ing, artillery, or sporting purposes, when valued at twenty
cents or less per pound, five cents per pound; valued above
twenty cents per pound, eight cents per pound.
131

. 826. Matches, friction or lucifer, of all descriptions, twenty per
centum ad valorem.

3264. Musical instruments or parts thereof (except pianoforte actions
and parts thereof), strings for musical instruments not other-
wise enumerated, cases for musical instruments, pitch pipes,
tuning forks, tuning hammers, and metronomes, twenty-five
per centum ad valorem.

327, Percussion caps, thirty per centum ad valorem; blasting caps,
two dollars and seven cents per thousand caps.

328. Feathers and downs of all kinds, when dressed, colored, or
manufactured, including quilts of down and other manufactures of down,
and also including dressed and finished birds suitable for millinery
ornaments, and artificial and ornamental feathers, fruits, grains, leaves,
flowers, and stems, or parts thereof, of whatever material composed,
suitable for millinery use, not specially provided for in this Act, thirty-
five per centum ad valorem.

329. Furs, dressed on the skin but not made up into articles, twenty
per centum ad valorem; furs not on the skin, prepared for hatters’ use,
twenty per centum ad valorem.

330, Fans of all kinds, except common palm-leaf fans, forty per
centum ad valorem. :

331. Gun wads of all descriptions, ten per centum ad valorem.

_ 332. Hair, human, if clean or drawn but not manufactured, twenty
per centum ad valorem.

3324. Hair, curled, suitable for beds ormattresses, ten per contum ad
valorem.

333. Haircloth known as “crinoline cloth,” six cents per square

ard.
: 334, Haircloth known as “hair seating,” twenty cents per square
ard.
: 335. Hats for men’s, women’s, and children’s wear, composed of the
fur of the rabbit, beaver, or other animals, or of which such fur is the
component material of chief value, wholly or partially manufactured,
including fur hat bodies, forty per centum ad valorem.

JEWELRY AND PRECIOUS STONES:

336. Jewelry: All articles, not specially provided for in this Act,
commercially khown as “jewelry,” and cameos in frames,
thirty-five per centum ad valorem.

337. Pearls, including pearls strung but not set, ten per centum ad
valorem.

338. Precious stones of all kinds, cut but not set, twenty-five per
centum ad valorem; if set, and not specially provided for in this
Act, including pearls set thirty per centum ad valorem; imita-
tions of precious stones, not exceeding an inch in dimensions,
not set, ten per centum ad valorem. And on uncut precious
stones of all kinds, ten per centum ad valorem.

LEATHER, AND MANUFACTURES OF:
339. Sole leather, ten per ventum ad valorem. |
340, Bend or belting leather, and leather not specially provided for
in this Act, ten per centum ad valorem.
341. Calfskins, tanned, or tanned and dressed, dressed upper leather,
including patent, enameled, and japanned leather, dressed or
undressed, and finished; chamois or other skins not specially
132

enumerated or provided for in this Act, twenty per centum ad
valorem; bookbinders’ calfskins, kangaroo, sheep and goat
skins, including lamb and kid skins, dressed and finished,
twenty per centum ad valorem; skins for morocco, tanned but
unfinished, ten per centum ad valorem ; pianoforte leather and
pianoforte action leather, twenty per centum ad valorem; boots
and shoes, made of leather, twenty per centum ad valorem. |

342, Leather cut into shoe uppers or vamps, or other forms, suitable
for conversion into manufactured articles, twenty per centum
ad valorem. :

343, Gloves made wholly or in part of leather, whether wholly or
partly manufactured, shall pay duty at the following rates,
the lengths stated in each case being the extreme length when
stretched to their full extent, namely : =

344, Ladies’ or childrén’s “ glace” finish, Schmaschen (of sheep origin),
not over fourteen inches in length, one dollar per dozen pairs;
over fourteen inches and not over seventeen inches in length,
one dollar and fifty cents per dozen pairs; over seventeen
inches in length, two dollars per dozen pairs; men’s “glace”
finish, Schmaschen (sheep), three dollars per dozen pairs.

345. Ladies’ or children’s “glace” finish, lamb or sheep, not over
fourteen invhes in length, one dollar and seventy-five cents
per dozen pairs; over fourteen and not over seventeen inches
in length, two dollars and seventy-five cents per dozen pairs;
over seventeen inches in length, three dollars and seventy-five
cents per dozen pairs. Men’s “glace” finish, lamb or sheep,

, _ four dollars per dozen pairs.

346. Ladies’ or children’s “glace” finish, goat, kid, or other leather
than of sheep origin, not- over fourteen inches in length, two
dollars and twenty-five cents per dozen pairs; over fourteen
and not over seventeen inches in length, three dollars per dozen
pairs; over seventeen inches in length, four dollars per dozen
pairs; men’s “ glace” finish, kid, goat, or other leather than of
sheep origin, four dollars per dozen pairs.

347, Ladies’ or children’s, of sheep origin, with exterior grain sur-
face removed, by whatever name known, not over seventeen
inches in length, one dollar and seventy-five cents per dozen
pairs; over seventeen inches in length, two dollars and seventy-
five cents per dozen pairs; men’s, of sheep origin, with exterior
surface removed, by whatever name known, four dollars per
dozen pairs. :

348. Ladies or children’s kid, goat, or other leather than of sheep
origin, with exterior grain surface removed, by whatever name
known, not over fourteen inches in length, two dollars and
twenty-five cents per dozen pairs; over fourteen inches and
not over seventeen inches in length, three dollars per dozen
pairs; over seventeen inches in length, four dollars per dozen
pairs; men’s goat, kid, or. other leather than of sheep origin,
with exterior grain surface removed, by whatever name known,
four dollars per dozen pairs. .

349. In addition to the foregoing rates, there shall be paid on all
leather gloves, when lined, one dollar per dozen pairs.

350. Glove tranks, with or without the usual accompanying pieces,
shall pay seventy-five per centum of the duty provided for the
gloves in the fabrication of which they are suitable.
133

MISCELLANEOUS MANUFACTURES:

* 351.

352.

353.

354,

355.
356.
357.

358.

Manufactures of amber, asbestus, bladders, coral, cork, catgut
or whipgut or wormgut, jet, paste, spar, WAX, of of whieh these.
substances or either of them is the compouent material of chief
value, not specially provided for in this Act, twenty-five per
centum ad valorem.

Manufactures of bone, chip, grass, horn, India rubber, palm leaf,
straw, weeds, or whalebone, or of which these substancés or
either of them is the component material of chief value, not
specially provided for in this Act, twenty-five per centum ad
valorem. But the terms grass and straw shall be understood
to mean these substances in their natural form and structure
and not the separated fiber thereof.

Manutactures of leather, fur, gutta-percha, vulcanized India
rubber, known as hard rubber, human hair, papier-mache,
plaster of Paris, indurated fiber wares, and other manufactures
composed of wood or other pulp, or of which these substances
or either of them is the component material of chief value, all
of the above not specially provided tor in this Act, thirty per
centum ad valorem.

Manufactures of ivory, vegetable ivory, mother-of-pearl, gelatine,
and shell, or of which these substances or either of them is the
component material of chief value, not specially provided for:
in this Act, and manufactures known commercially as bead,
beaded or jet trimmings or ornaments, thirty-five per centum
ad valorem.

Masks, composed of paper or pulp, twenty-five per centum ad
valorem. :

Matting and mats made of cocoa fiber or rattan, twenty per
centum ad valorem.

Pencils of wood filled with lead or other material, and slate pen-
cils covered with wood, fifty per centum ad valorem; all other
slate pencils, thirty per centum ad valorem.

Pencil leads not in wood, ten per centum ad valorem.

3584. Photographie dry plates or films, twenty-five per centum ad

359.

360.

valorem.

Pipes, pipe bowls, of all materials, and all smokers’ articles
whatsoever, not specially provided for in this Act, including
cigarette books, cigarette-book covers, pouches for smoking or
chewing tobacco, and cigarette paper in all forms, fifty per
centum ad valorem; all common tobacco pipes and pipe bowls
made wholly of clay, valued at not more than fifty cents per
gross, ten per centum ad valorem.

Umbrellas, parasols, and sunshades, covered with material com-
posed wholly or in part of silk, wool, worsted, the hair of the

camel, goat, alpaca, or other animals, or other inaterial than
paper, forty-five per centum ad valorem.

STICKS FOR:

361.
362.

Umbrellas, parasols, and sunshades, if plain or carved, finished
or unfinished, thirty per centum ad valorem.

Waste, not specially provided for in this Act, ten per centum
ad valorem.
134

FREE LIST.

Sec. 2. On and after the first day of August, eighteen hundred and
ninety-four, unless otherwise provided for in this Act, the following
articles, when imported, shall be exempt from duty: .

363. Acids used tor medicinal, chemical, or manufacturing purposes,
not especially provided for in this Act.

364. Aconite.

365. Acorns, raw, dried or undried, but unground.

366. Agates, unmanufactured.

367. Albumen. ie»

368. Alizarin, and alizarin colors or dyes, natural or artificial.

369. Amber, and amberoid unmanufactured, or crude gum.

370. Ambergris.

372. Aniline salts. 4

373. Any animal imported specially for breeding purposes shall be
adinitted free: Provided, That no such animal shall be admitted free
unless pure bred of arecognized breed, and duly registered in the book
of record established for that breed, and the Secretary of the Treasury
may prescribe such additional regulatious as may be required for the
strict enforcement of this provision.

Cattle, horses, sheep, or other domestic animals which have strayed
across the boundary line into any foreign country, or have been or may
be driven across such boundary line by the owner for pasturage pur-
poses, together with their increase, may be brought back to the United
States free of duty under regulations to be prescribed by the Secretary
of the Treasury.

374. Animals brought into the United States temporarily for a
period not exceeding six months, for the purpose of exhibition or com-
petition for prizes offered by any agricultural or racing association;
but a bond shall be given in accordance with regulations prescribed by
the Secretary of the Treasury; also, teams of animals, including their
harness and tackle and the wagons or other vehicles actually owned
by persons emigrating from foreign countries to the United States
with their families, and in actual use for the purpose of such emigra-
tion under such regulations as the Secretary of the Treasury may
prescribe; and wild animals intended for exhibition in zoological col-
lections for scientific and educational purposes, and notfor sale or profit.

375, Annatto, roucou, rocoa, or orleans, and all extracts of.

ae Antimony ore, crude sulphite of, and antimony, as regulus or
metal. .

377, Apatite.

380. Argal, or argol, or crude tartar.

381. Arrow root, raw or unmauufactured.

382, Arsenic and sulphide of, or orpiment.

383. Arseniate of aniline.

384, Art educational stops, composed of glass and metal, and valued ”
at not more than six cents per gross. a

385, Articles imported by the United States. ea

386. Articles in a crude state used in dyeing or tanning not specially
provided for in this Act.

387. Articles the growth, produce, and manufacture of the United
States, when returned after having been exported, without having been
advanced in value or improved in condition by any process of manu-
facture or other means; casks, barrels, carboys, bags, and other vessels
of American manufacture exported filled with American products, or
185

exported empty and returned filled with foreign products, including
shooks when returned as barrels or boxes; also quicksilver flasks or
bottles, of either domestic or foreign manufacture, which shall have
been actually exported from the United States; but proof of the iden-
tity of such articles shall be made, under general regulations to be pre-
scribed by the Secretary of the Treasury, but the exemption ot bags
from duty shall apply only to such domestic bags as may be imported
by the exporter thereof, and if any such articles are subject to internal
tax at the time of exportation such tax shall be proved to have been
paid before exportation and not refunded: Provided, That this para-
graph shall not apply to any article upon which an allowance of draw-
back has been made, the reimportation of which is hereby prohibited
except upon payment of duties equal to the drawbacks allowed; or to
any article manufactured in bonded warehouse and exported under
any provision of law: And provided further, That when manufactured
tobacco which has been exported without payment of internal-revenue
tax shall be reimported it shall be retained in the custody of the col-
lector of customs until internal-revenue stamps in payment of the legal
duties shall be placed thereon.

388, Asbestos, unmanufactured.

389, Ashes, wood and lye of, and beet-root ashes.

390. Asphaltum and bitumen, crude or dried, but not otherwise
manipulated or treated. :

391. Asafetida. :

3924. Bagging for cotton, gunny cloth, and all similar material suit-
able for covering cotton, composed in whole or in part of hemp, flax,
-jute, or jute butts.

393. Balm of Gilead.

394. Barks, cinchona or other, from which quinine may be extracted.

395. Baryta, carbonate of, or witberite, and baryta, sulphate of, or
barytes, unmanufactured, including barytes earth.

396. Bauxite, or beauxite. \

397, Beeswax.

398. Bells, broken, and bell metal broken and fit only to be remanu-
- factured.

399. All binding twine manufactured in whole or in part from New
Zealand hemp, istle or Tampico fiber, sisal grass, or sunn, of single ply
and measuring not exceeding six hundred feet to the pound, and manila
twine not exceeding six hundred and fifty feet to the pound.

400. Bird skins, prepared for preservation, but not further advanced
in manufacture.

401. Birds and land and water fowls.

402. Bismuth.

403. Bladders, and all integuments of animals, and fish sounds or
bladders, crude, salted fur preservation, and unmanufactured, not spe-
cially provided for in this Act:

404. Blood, dried.

405. Blue vitriol, or sulphate of.copper.

406. Bologna sausages.

407. Bolting-cloths, especially for milling purposes, but not suitable
for the manutacture of wearing apparel.

408. Bones, crude, or not burned, calcined, ground, steamed, or other-
wise manufactured, and bone dust or animal carbon, and bone ash, fit
only for fertilizing purposes.

410. Books, engravings, photographs, bound, or unbound, etchings,
music, maps, and charts, which shall have been printed more than
136

twenty years at the date ofimportation, and all hydrographic charts, and
scientific books aud periodicals devoted to original scientific research,
and publications issued for their subscribers by scientific and literary
associations or academies, or publications of individuals for gratuitous
private circulation, aud public documents issued by foreign Govern-
ments.

411. Books and pamphlets printed exclusively in languages other
than English; also books and music, in raised print, used exclusively
by the blind.

412. Books, engravings, photographs, etchings, bound or unbound,
maps and charts importea by authority or for the use of the United
States or for the use of the Library of Congress. - ;

413. Books, maps, music, lithographic prints, and charts, specially
imported, not more than two copies in any one invoice, in good faith,
tor the use of any society incorporated or established for educational,
philosophical, literary, or religious purposes, or for the encouragement
of the fine arts, or for the use or by order of any college, academy, school,
or seminary of learning in the United States, or any State or public
library, subject to such regulations as the Secretary of the Treasury
shall prescribe.

414, Books, libraries, usual furniture, and similar household effects
of persons or families from foreign countries, if actually used abroad
by them not less than one year, and, not intended for any other person
or persons, nor for sale. ,

416. Brazil paste.

417. Braids, plaits, laces, and similar manufactures composed of
straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for mak-

_ ing or ornamenting hats, bonnets, and hoods.

418, Brazilian pebble, unwrought or unmanufactured.

419. Breccia, in block or slabs.

420, Bristles, crude, not sorted, bunched, or prepared.

421. Broinine.

422. Broom corn.

423. Bullion, gold or silver.

424, Burgundy pitch.

4243, Burlaps, and bags for grain made of burlaps.

425, Cabbages. A

426. Old coins’ and medals, and other antiquities, but the term
“antiquities” as used in this Act shall include only such articles ‘av
are suitable for souvenirs or cabinet collections, and which shall have
been produced at any period prior to the year seventeen hundred.

427, Cadmium.

428. Calamine.

429. Camphor, crude.

430. Castor or castoreum.

431. Catgut, whipgut, or wormgut, unmanufactured, or not further
manufactured than in strings or cords.

432, Cerium.

433. Chalk, unmanufactured.

434, Charcoal.

435. Chicory root, raw, dried, or undried, but unground.

436, Cider,

437, Civet, crude.

438. Chromate of iron or chromic ore.

439, Clay—Common blue clay in casks suitable for the manufacture
of crucibles.
137

441, Coal, anthracite, and coal stores of American vessels, but none
shall be unloaded.

443. Coal tar, crude, and all preparations except medicinal coal-tan
preparations and prodacts of coal tar, not colors or dyes, not specially
provided for in this Act.

444, Cobalt and cobalt ore.

445. Cocculus indicus.

446. Cochineal.

447, Cocoa, or cacao, crude, leaves, and shells ot.

448. Coffee.

449, Coins, gold, silver, and copper.

450. Coir, and coir yarn.

451. Copper imported in the form of ores.

452. Old copper, fit only for manufacture, clipping from new copper,
and all composition metal of which copper is a component material of
chief value not specially provided for in this Act. :

453. Copper, regulus of, and black or coarse copper, and copper
cement.

454. Copper in plates, bars, ingots, or pigs, and other forms, not
manufactured, not specially provided for in this Act. ;

455. Copperas, or sulphate of iron.

456. Coral, marine, uncut, and unmanufactured.

457, Cork wood or cork bark, unmanufactured.

458, Cotton, and cotton waste or flocks.

459. Cotton ties of iron or steel cut to lengths, punched or not
punched, with or without buckles, for baling cotton.

460. Cryolite, or kryolith.

461. Cudbear.

462. Curling stones, or quoits, and curling-stone handles.

463. Curry, and curry powder.

464. Cutch.

465. Cuttlefish bone.

466. Dandelion roots, raw, dried, or undried, but unground.

467. Diamonds; miners’, glaziers’, and engravers’ diamonds not set,
and diamond dust or bort, and jewels to be used in the manufacture of
watches or clocks.

468. Divi-divi.

469. Dragon’s blood.

470. Drugs, suchas barks, beans, berries, balsams, buds, bulbs, bulbous
roots, excrescences, fruits, flowers, dried fibers, dried insects, grains,
gums and gum resin, herbs, leaves, lichens, mosses, nuts, roots and
stems, spices, vegetables, seeds aromatic, seeds of morbid growth, weeds,
and woods used expressly for dyeing; any of the foregoing drugs which
are not edible, and which have not been advanced in value or condition
by refining or grinding, or by other process of manufacture, and not
specially provided for in this Act. :

471. Eggs of birds, fish, and insects: Provided, however, That this
shall not be held to include the eggs of game birds the importation
of which is prohibited except specimens for scientific collections.

472, Emery ore.

473, Ergot.

474, Common palm leaf fans, and palm leaf unmanufactured.

475, Farina.

476. Fashion plates, engraved on steel or copper or on wood, colored
or plain. .

a7. Feathers and downs for beds, and feathers and downs of all
138

kinds, crude or not dressed, colored, or manufactured, not specially
provided for in this Act.

478. Feldspar.

479, Felt, adhesive, for sheathing vessels.

480. Fibrin, in all forms.

481. Fish, frozen or packed in ice fresh.

482. Fish for bait.

483. Fish skins.

484, Flint, flints, and ground flint stones. :

485. Floor matting manutactured from round or split straw, includ-
ing what is commonly known as Chinese matting.

486, Fossils.

487, Fruit plants, tropical and semitropical, for the purpose of propa-
gation or cultivation.

FRUITS AND NUTS:

489. Fruits, green, ripe, or dried not specially provided for in this Act.

490. Tamarinds.

491. Brazil nuts, cream nuts, palm nuts, and palm-nut kernels not
otherwise provided for.

492. Furs, undressed; dressed fur pieces suitable only for use in the
manufacture of hatter’s fur.

493, Fur skins of all kinds not dressed in any manner.

494. Gambier.

495. Glass, broken, and old glass, which can not be cut for use, and
fit only to be remanufactured.

49 Glass plates or disks, rough-cut or unwrought, for use in the
manufacture of optical instruments, spectacles, and eyeglasses, and
suitable only for such use: Provided, however, That such disks exceed-
ing eight inches in diameter may be polished sufficiently to enable the
character of the glass to be determined.

GRASSES AND FIBERS: ‘

497. Istle or Tampico fiber, jute, jute butts, manila, sisal grass, sunn,
flax straw, flax not hackled, tow of flax or hemp, hemp not
hackled, heinp, flax, jute, and tow wastes, and all other textile
grasses or fibrous vegetable substances, unmanufactured or
undressed, not specially provided for in this Act.

498. Gold-beaters’ molds and gold-beaters’ skins.

499, Grease and oils, including cod oil, such as are commonly used
in soap-making or in wire-drawing, or for stuffing or dressing leather,
en which are fit only for such uses, not specially provided for in this

gi. |

500. Guano, manures, and all substances expressly used for manure.

501. Gunny bags and guuny cloths, old or refuse, fit only for remanu-
facture.

503. Gutta-percha, crude.

504, Hair of horse, cattle, and other animals, cleaned or uncleaned,
drawn or undrawn, not specially provided for in this Act; and human
hair, raw, uncleaned, and not drawn.

505. Hides and skins, raw or uncured, whether dry, salted, or pickled.

cote Hide cuttings, raw, with or without hair, and all other glue
stock.

507. Hide rope.

508. Hones and whetstones.

b09. Hoofs, unmanufactured.
139

510. Hop roots for cultivation.

511. Horns, and parts of, unmanufactured, including horn strips and
tips. -

512. Ice.

513, India rubber, crude, and milk of, and old scrap or refuse India
rubber, which has been worn out by use and is fit only for remanu-
facture.

514. Indigo, and extracts or pastes of, and carmines.

515. Iodine, crude, and resublimed.

516, Ipecac.

517. Tridium.

519. Ivory, sawed or cut into logs, but not otherwise manufactured,
and vegetable ivory.

520. Jalap.

521. Jet, unmanufactured.

522. Joss stick, or Joss light.

. 523. Junk, old.

524. Kelp.

525. Kieserite.

526. Kyanite, or cyanite, and kainite.

527. Lac-dye, crude, seed, button, stick, and shell.

528, Lac spirits.

529. Lactarine.

531. Lava, unmanufactured.

532. Leeches.

533. Lemon juice, lime juice, and sour-orange juice.

534, Licorice root, unground.

535. Lifeboats and life-saving apparatus specially imported by socie-
ties incorporated or established to encourage the saving of human lite.

536. Lime, citrate of.

537, Lime, chloride of, or bleaching powder.

538. Lithographic stones not engraved.

539. Litmus, prepared or not prepared.

540. Loadstones.

541. Madder and munjeet, or Indian madder, ground or prepared, and
all extracts of.

542. Magnesia, sulphate of, or Epsom salts.

543, Magnesite, or native mineral carbonate of magnesia.

544. Magnesium.

545. Magnets.

546. Manganese, oxide and ore of.

547. Manna.

548. Manuscripts.

549. Marrow, crude.

550. Marsh mallows.

551. Medals of gold, silver, or copper, and other metallic articles
manufactured as trophies or prizes, and actually received or bestowed
and accepted as honorary distinctions.

553. Meerschaum, crude or unmanufactured.

554, Milk, fresh.

555. Mineral waters, all not artificial, and mineral salts of the same,
obtained by evaporation, when accompanied by duly authenticated
certificate, showing that they are in no way artificially prepared, and
are the product of a designated mineral spring; lemonade, soda-water,
and all similar waters. .

556. Minerals, crude, or not advanced in value or condition by
140

refining or grinding, or by other process 6f manufacture, not specially
provided for in this Act. ?

557. Models of inventions and of other improvements in the arts,
including patterns for machinery, but no article shall be deemed a
model or pattern which can be titted for use otherwise.

5574. Molasses testing not above forty degrees polariscope test, and
containing twenty per centum or less of moisture.

558. Moss, seaweeds, and vegetable substances, crude or unmanu-
factured, not otherwise specially provided for in this Act.

559. Musk, crude, in natural pods.

560. Myrobolan.

561. Needles, hand-sewing and darning. :

562. Newspapers and periodicals; but the term “periodicals” as
herein used shall be understood to embrace only unbound or paper-
covered publications, containing current literatureot the day and issued
regularly at stated periods, as weekly, monthly, or quarterly.

564. Nux vomica.

565. Oakum.

566. Ocher and ochery earths, sienna and sienna earths, umber and
umber earths, not specially provided for in this Act, dry.

567. Oil cake.

568. OrLs: Almond, amber, crude and rectified ambergris, anise or
anise seed, aniline, aspic or spike lavender, bergamot, cajeput, cara-
way, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass,
civet, cotton seed, croton, fennel, Jasmine or Jasimine, Juglandium,
Juniper, lavender, lemon, limes, mace, neroli or orange flower, enfleu-
rage grease, nut oil or oil of nuts not otherwise specially provided for
in this Act, orange oil, olive oil for manufacturing or mechanical pur-
poses unfit for eating and not otherwise provided for in this Act, ottar
of roses, palm and cocoanut, rosemary or anthoss, sesame or Sesamum
seed or bean, thyme, origanum red or white, valerian; and also sper-
maceti, whale, and other fish oils of American fisheries, and all fish
and other products, of such fisheries; petroleum, crude or refined:
Provided, That it there be imported into the United States crude
petroleum, or the products of crude petroleum produced in any country
which imposes a duty on petroleum or its products exported from the
United States, there shall be levied, paid and collected upon said crude
petroleum or its protlucts so imported, forty per centum ad valorem.

569. Opium, crude or unmanufactured, and not adulterated, contain-
ing nine per centum and over of morphia.

570. Orange and lemon peel, not preserved, candied, or otherwise
prepared.

571. Orchil, or orchil liquid.

573. Ores, of gold, silver, and nickel, and nickel matte.

574, Osmium.

575. Paintings, in oil or water colors, original drawings and sketches,
and artists’ proofs of etchings and engravings, and statuary, not other-
wise provided for in this Act, but the term ‘‘ statuary” as herein used
shall be understood to include only professional productions, whether
round or in relief, in marble, stone, alabaster, wood, or metal, of a
statuary or sculptor, and the word “painting,” as used in this Act,
shall not be understood to include such as are made wholly or in part
by stenciling or other mechanical process.

576. Palladium.

577. Paper stock, crude, of every description, including all grasses, |

fibers, rags, waste, shavings, clippings, old paper, rope ends, waste
141 :

a
rope, waste bagging, old or refused gunny bags or gunny cloth, and
poplar or other woods, fit only to be converted into paper.

578. Paroaffine.

579. Parchment and vellum.

580. Pearl, mother of, not sawed or cut, or otherwise manufactured.

581. Pease, green, in bulk or in barrels, sacks, or similar packages.

582. Peltries and other usual goods and effects of Indians passing or
repassing the boundary line of the United States, under such regula:
tions as the Secretary of the Treasury may prescribe: Provided, That
this exemption shall not apply to goods in bales or other packages
unusual among Indians.

583. Personal and household effects not merchandise of citizens of
the United States dying in foreign countries.

on Pewter and britannia metal, old, and fit only to be re-manufac-
tured.

585. Philosophical and scientific apparatus, utensils, instruments and
preparations, including bottles and boxes containing the same; statu-
ary, casts of marble, bronze, alabaster, or plaster of Paris; paintings,
drawings, and etchings, specially imported in good faith for the use of
any society or institution incorporated or established for religious,
philosophieal, educational, scientific, or literary purposes, or for encour-
agement of the fine arts, and not intended for sale.

586. Phosphates, crude or native.

587. Plants, trees, shrubs, and vines of all kinds commonly known
as nursery stock, not specially provided for in this Act.

588. Plaster of Paris and sulphate of lime, unground.

589. Platina, in ingots, bars, sheets, and wire.

590. Platinum, unmanufactured, and vases, retorts, and other appara-
tus, vessels, and parts thereof composed of platinum, adapted for
chemical uses.

591. Plows, tooth and disk harrows, harvesters, reapers, agricultural
drills, and planters, mowers, horserakes, cultivators, threshing ma-
chines and cotton gins: Provided, That all articles mentioned in this
paragraph if imported from a country which lays an import duty on
like articles imported from the United States, shall be subject to the
duties existing prior to the passage of this Act.

592. Plumbago.

593. Plush, black, known commercially as hatters’ plush, composed
of silk, or of silk and cotton, and used exclusively for making men’s
hats.

594, Polishing-stones, and burnishing-stones.

595. Potash, crude, carbonate of, or “black salts.” Caustic potash,
or hydrate of, including refined in sticks or rolls. Nitrate of potash,
or saltpeter, crude. Sulphate of potash, crude or refined. Chlorate
of potash. Muriate of potash.

596. Professional books, implements, instruments, and tools of trade,
occupation, or employment, in the actual possession at the time of per-
sons arriving in the United States; but this exemption shall not be
construed to include machinery or other articles imported for use in
any manufacturing establishment, or for any other person or persons,
or for sale, nor shall it be construed to include theatrical scenery,
properties, and apparel, but such articles brought by proprietors or
managers of theatrical exhibitions arriving from abroad for temporary
use by them in such exhibitions and not for any other person and not
for sale and which have been used by them abroad shall be admitted
free of duty under such regulations as the Secretary of the Treasury
142

may prescribe; but bonds shall be given for the payment to the United
States of such duties as may be imposed by law upon any and all
such articles as shall not be exported within six months after such im-
portation: Provided, That the Secretary of the Treasury may 1D his
discretion extend such period for a further term of six months in case
application shall be made therefor.

597. Pulu. ,

* 598. Pumice. , ;

600. Quills, prepared or unprepared, but not made up into complete
articles. ~

601. Quinia, sulphate of, and all alkaloids or salts of : cinchona bark,

602. Rags, not otherwise specially provided for in this Act.

603. Regalia and gems, statues, statuary, and specimens or casts of
sculpture where specially imported in good faith for the use of any
society incorporated or established solely for educational, philosophical,
literary, or religious purposes, or for the encouragement of fine arts, or
for the use or by order of any college, academy, school, seminary of
learning, or public library in the United States; but the term “regalia”
as herein used shall be held to embrace ouly such insignia of rank or
office or emblems, as may be worn upon the person or borne in the
hand during public exercises of the society or institution, and shall
not include articles of furniture or fixtures, or of regular wearing
apparel, nor personal property of individuals.

604. Rennets, raw or prepared.

605. Saffron and safflower, and extract of, and saffron cake.

606. Sago, crude, and sago flour.

607. Salacine.

608, Salt in bulk, and salt in bags, sacks, barrels, or other packages,
but the coverings shall pay the same rateof duty as if imported sepa-
rately: Provided, That if salt is imported from any country whether
independent or a dependency which imposes a duty upon salt exported
from the United States, then there shall be levied, paid, and collected
upon such salt the rate of duty existing prior to the passage of this
Act..

609. Sauerkraut.

610. Sausage skins. :

611. Seeds; anise, canary, caraway, cardamom, coriander, cotton,
croton, cummin, fennel, fenugreek, hemp, hoarhound, mustard, rape,
Saint John’s bread or bene, sugar beet, mangel-wurzel, sorghum or
sugar cane for seed, and all flower and grass seed; bulbs and roots, not
edible; all the foregoing not specially provided for in this Act.

612. Selep, or saloup.

613. Shells of all kinds, not cut, ground, or otherwise manufactured.

614, Shotgun barrels, forged, rough bored.

615. Shrimps, and other shellfish, canned or otherwise.

616. Silk, raw, or as reeled from the cocoon, but not doubled, twisted,
nor advanced in manufacture in any way.

617. Silk cocoons and silk waste.

618. Silk worm’s eggs. '

619. Skeletons and other preparations of anatomy.

620. Snails.

621. Soda, nitrate of, or cubic nitrate, and chlorate of.

622. Sulphate of Soda, or salt cake, or niter cake.

623. Sodium.

624. Sparterre, suitable for making or ornamenting hats.

625. Specimens of natural history, botany, and mineralogy, when
imported for cabinets or as objects of science, and not for sale.

 
143

SPICES:

626. Cassia, cassia vera, and cassia buds, unground.

627, Cinnamon, and chips of, unground.

628. Cloves and clove stems, unground.

629. Ginger-root, unground and not preserved or candied.

630. Mace.

631. Nutmegs.

632. Pepper, black or white, unground.

633. Pimento, unground.

635, Spunk.

636. Spurs and stilts used in the manufacture of earthen, porcelain,
and stone ware.

ae Stamps: Foreign postage or revenue stamps, canceled or uncan-
celed.

638. Stone and sand: Burr stone in blocks, rough or manufactured,
or bound up into millstones; cliff stone, unmanufactured; pumice stone,
rotten stone, and sand, crude or manufactured.

639. Storax or styrax.

640. Strontia, oxide of, and protoxide of strontian, and strontianite,
or mineral carbonate of strontia.

G42. Sulphur, lac or precipitated, and sulphur or brimstone, crude,
in bulk, sulphur ore, as pyrites, or sulphuret of iron in its natural state,
containing in excess of twenty-five per centum of sulphur, and sulphur
not otherwise provided for. !

643. Sulphuric acid: Provided, That upon sulphuric acid imported
from any country, whether independent or a dependency, which imposes
a duty upon sulphuric acid exported from the United States, there shall
be levied, and collected the rate of duty existing prior to the passage
of this Act. ’

644, Sweepings of silver and gold.

645. Tallow and wool grease, including that known commercially as
degras or brown wool grease.

646. Tapioca, cassava or cassady.

647. Tar and pitch of wood, and pitch of coal tar.

648, Tea and tea plants.

650. Teeth, natural, or unmanufactured.

651. Terra alba.

652, Terra japonica.

653. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks,
‘pigs, or grain or granulated.

654. Tinsel wire, lame, or labn.

655. Tobacco stems.

656. Tonquin, tonqua, or tonka beans.

_ 657. Tripoli.

658. Turmeric. 7

659. Turpentine, Venice.

660. Turpentine, spirits of.

661. Turtles.

662. Types, old, and fit only to. be remanufactured.

663. Uranium, oxide and salts of.

664, Vaccine virus.

665. Valonia.

666. Verdigris, or subacetate of copper.

667. Waters, unmedicated, and not edible.

668. Wax, vegetable or mineral.

669. Wearing apparel and other personal effects: (not merchandise)
144 :

of persons arriving in the United States; but this exemption shall
not be held: to include articles not actually in use and necessary and
appropriate for the use of such persons for the purposes of their journey
and present comfort and convenience, or which are intended for any
other person or persons, or for sale.

671. Whalebone, unmanufactured.

Woop:

672. Logs, and round unmanufactured timber not specially enumer-
ated or provided for in this Act. :

673. Firewood, handle bolts, heading bolts, stave bolts, and shingle
bolts, hop poles, fence posts, railroad ties, ship timber, and
ship planking, not specially provided for in this Act. :

674, Timber, hewn and sawed, and timber used for spars and in
building wharves.

675. Timber, squared or sided.

676. Sawed boards, plank, deals, and other lumber, rough or dressed,
except boards, plank, deals and other lumber of cedar, lignum
vite, lancewood, ebony, box, granadilla, mahogany, rosewood,
satinwoud, and all other cabinet woods.

677, Pine clapvoards.

678. Spruce clapboards.

679. Hubs for wheels, posts, last blocks, wagon blocks, oar blocks,
gun blocks, heading, and all like blocks or sticks, rough hewn
or sawed only.

680. Laths.

681. Pickets and palings.

682. Shingles.

683. Staves of wood of all kinds, wood unmanufactured: Provided,
‘That all of the articles mentioned in paragraphs six hundred
and seventy-two to six hundred and eighty-three, inclusive,
when imported from any country which lays an export duty or
imposes discriminating stumpage dues on any of them, shall
be subject to the duties existing prior to the passage of this
Act.

684. Woods, namely, cedar, lignum-vite, lancewood, ebony, box,
granadilla, mahogany, rosewood, satinwood, and all forms of
cabinet woods, in the log, rough or hewn; bamboo and rattan
unmanufactured; briar root or briar. wood, and similar wood
unmanufactured, or not further manufactured than cut into
blocks suitable for the articles into which they are intended
to be converted; bamboo, reeds, and sticks of partridge, hair
wood, pimento, orange, myrtle, and other woods, not otherwise
specially provided for in this Act, in the rough, or not further
manufactured than cut into lengths suitable for sticks for
umbrellas, parasols, sanshades, whips, or walking canes; and
India malacca joints, not further manufactured than cut into
suitable lengths for the manufactures into which they are
intended to be converted.

685. All wool of the sheep, hair of the camel, goat, alpaca, and other
like animals, and all wool and hair on the skin, noils, yarn waste, card
waste, bur waste, slubbing waste, roving waste, ring waste, and all
waste, or rags composed wholly or in part of wool, all the foregoing not
otherwise herein provided for

686. Works of art, the production of American artists residiug tem-
porarily abroad, or other works of art, including pictorial paintings on

Hebden
145

glass, imported expressly for presentation to a national institution, or
to any State or municipal corporation, or incorporated religious society,
college, or other public institution, including stained or painted window
glass or stained or painted glass windows; but such exemption shall be
cl to such reguiations as the Secretary of the Treasury may pre-
scribe.

687. Works of art, drawings, engravings, photographic pictures, and
philosophical and scientific apparatus brought by professional artists,
lecturers, or scientists arriving from abroad for use by them tempo-
rarily for exhibition and in illustration, promotion, and encouragement
of art, science, or jndustry in the United States, aud not for sale, and
photographic pictures, imported for exhibition by any association estab-
lished in good faith and duly authorized under the laws of the United
States, or of any State, expressly and solely for the promotion and
encouragement of science, art, or industry, and not intended tor sale,
shall be admitted free of duty, under such regulations as the Secretary
of the Treasury shall prescribe; but bonds shall be given for the pay-
ment to the United States of such duties as may be imposed by law
upon any and all such articles as shall not be exported within six
months after such importation: Provided, That the Secretary of the
Treasury may, in his discretion, extend such period for a further term
of six months in cases where applications therefor shall be made.

688. Works of art, collections in illustration of the progress of the
arts, science, or manufactures, photographs, works in terra cotta,
parian, pottery, or porcelain, and artistic copies of antiquities in metal
or other material, hereafter imported in good faith for permanent exhi-
bition at a fixed place by any society or institution established for the
encouragement of the arts or of science, and all like articles imported
in good faith by any society or association for the purpose of erecting
a public monument, and not intended for sale, nor for any other pur-
pose than herein expressed; but bonds shall be given under such rules
and regulations as the Secretary of the Treasury may prescribe, for the
payment of lawful duties which may accrue should any of the articles
aforesaid be sold, transferred, or used contrary to this provision, and
such articles shall be subject, at any time, to examination and inspec-
tion by the proper officers of the customs: Provided, That the privi-
leges of this and the preceding section shall not be allowed to associa-
tions or corporations enguged in or connected with business of a pri-
vate or commercial character.

689. Yams.

690. Zaffer.

Sc. 3. That there shall be levied, collected, and paid on the impor-
tation of all raw or uninanuiactured articles, not enumerated or pro-
vided for in this Act, a duty of ten per centum ad valorem; and on all
articles manufactured, in whole or in part, not provided for in this Act,
a duty of twenty per centum ad valorem.

Sec. 4. That each and everyimported article, not enumerated in this
Act, which is similar, either in material, quality, texture, or the use to
which it may be applied, to any article enumerated in this Act as
chargeable with duty shall pay the same rate of duty which is levied
on the enumerated article which it most resembles in any of the par-
ticulars before mentioned; and if any nonenumerated article equally
resembles two or more enumerated articles on which different rates of
duty are chargeable there shall be levied on such nonenumerated arti-
cle the same rate of duty as is chargeable on the article which it
resembles paying the highest rate of duty; and on articles not enumer-

4710 ——10
146

ated, manufactured of two or more materials, the duty shall be assessed
at the highest rate at which the same would be chargeable if com-
posed wholly of the component material thereof of chief value; and the
words “component material of chief value,” wherever used in this Act,
shall be held to mean that compenent material which shall exceed in
value any other single component material of the article; and the value
of each component material shall be determined by the ascertained
value ofsuch material in its condition as found in the article. If two or
more rates of duty shall be applicable to any imported article it shall
pay duty at the highest of such rates.

Sec. 5. That all articles of foreign manufacture, such as are usually
or ordinarily marked, stamped, branded, or labeled, and all packages
containing such or other imported articles, shall, respectively, be plainly
marked, stamped, branded, or labeled in legible English words, so as
to indicate the country of their origin and the quantity of their con-
tents; and until so marked, stamped, branded, or labeled they shall not
be delivered to the importer should any article of imported merchan-
dise be marked, stamped, branded, or labeled so as to indicate a quan-
tity, number, or measurement in excess of the quantity, number, or
measurement actually contained in such article, no delivery of the
same shall be made to the importer until the mark, stamp, brand, or
label, as the case may be, shall be changed so as to conform to the
facts of the case.

Src. 6. That no article of imported merchandise which shall copy or
simulate the name or trade-mark ot any domestic manufacture or man-
ufacturer shall ‘be admitted to entry at any custom-house of the United
States. And in order to aid the officers of the customs in enforcing
this prohibition any domestic manufacturer who has adopted trade-
marks may require his name and residence and a description of his
trade-marks to be recorded in books which shall be kept for that pur-
pose in the Department of the Treasury under such regulations as the
Secretary of the Treasury shall prescribe, and may furnish to the Depart-
ment facsimiles of such trade marks; and thereupon the Secretary of
the Treasury shall cause one or more copies of the same to be trans-
mitted to each collector or other proper officer of the customs.

Sec. 7. That all materials of foreign production which may be neces-
sary for the construction of vessels built in the United States for foreign
account and ownership or for the purpose of being employed in the
foreign trade including the trade between the Atlantic and Pacitic
ports of the United States, and all such materials necessary for the
building of their machinery, and all articles necessary for their outtit
and equipment, after the passage of this Act, may be imported in bond
under such regulations as the Secretary of the Treasury may prescribe;
and upon proof that such materials have been used for such purposes
no 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 of which a rebate is herein
allowed: Provided, That vessels built in the United States for foreign
account and ownership shall not be allowed to engage in the coastwise
trade of the United States. /

Src. 8. That all articles of foreign production needed for the repair
of American vessels engaged in foreign trade, including the trade
between the Atlantic and Pacific ports of the United States, may be
withdrawn from bonded warehouses free of duty, under such regula- .
tions as the Secretary of the Treasury may prescribe. :
147

Sec. 9. That all articles manufactured in whole or in part of imported
materials, or of materials subject to internal-revenue tax, and intended
for exportation without being charged with duty and without having
an internal-revenue stamp affixed thereto shall, under such regulations
as the Secretary ot the Treasury may prescribe, in order to be so man-
ufactured and exported be made and manufactured in bonded ware-
houses similar to those known and designated in Treasury Regulations
as bonded warehouses, class six: Provided, That the manufacturer of
such articles shall first give satisfactory bonds for the faithful observance
of all the provisions of law and of such regulations as shall be prescribed
by the Secretary of the Treasury: Provided further, That the manu-
facture of distilled spirits from grain, starch, molasses or sugar, includ-
ing all dilutions or mixtures of them or either of them, shall not be
permitted in such manufacturing warehouses.

Whenever goods manufactured in any bonded warehouse established
under the provisions of the preceding paragraph shall be exported
directly therefrom or shall be duly laden tor transportation and imme-
diate exportation under the supervision of the proper officer who shall
be duly designated for that purpose, such goods shall be exempt from
duty and from the requirements relating to revenue stamps.

Any materials used in the manufacture of such goods, and any pack-
ages, coverings, vessels, brands, and labels used in putting up the
same may, under the regulations of the Secretary of the Treasury, be
conveyed without the payment of revenue tax or dutyinto any bonded
manufacturing warehouse, and imported goods may, under the afore-
said regulations, be transferred without the exaction of duty from any
bonded warehouse into any bonded manufacturing warehouse; but
this privilege shall not be held to apply to implements, machinery, or
apparatus to be used in the construction or repair of any bonded man-
ufacturing warehouse or for the prosecution of the business carried on
therein.

No articles or materials received into such bonded manufacturing
warehouse shall be withdrawn or removed therefrom except for direct
shipment and exportation or for transportation and immediate exporta-
tion in bond under the supervision of the officer duly designated there-
for by the collector of the port, who shall certify to such shipment and
exportation, or ladening for transportation, as the case may be, describ-
ing the articles by their mark or otherwise, the quantity, the date of
exportation, and the name of the vessel. Ail labor performed and
services rendered under these provisions shall be under the supervision
of a duly designated officer of the customs and at the expense of the
manufacturer.

A careful account shall be kept by the collector of all merchandise
delivered by him to any bonded manufacturing warehouse, and a sworn
monthly return, verified by the customs officers in charge, shall be made
by the manufacturers containing a detailed statement of all imported
merchandise used by him in the manufacture of exported articles.

Before commencing business the proprietor of any manufacturing
warehouse shall file with the Secretary of the Treasury a list of all the
articles intended to be manufactured in such warehouse and state the
formula of manufacture and the names and quantities of the ingredients
to be used therein. ©

Articles manufactured under these provisions may be withdrawn
under such regulations as the Secretary of the Treasury may prescribe
for transportation and delivery into any bonded warehouse at an exte-
rior port for the sole purpose of immediate export therefrom.
148

The provisions of Revised Statutes thirty-four hundred and thirty.
three shall, so far as may be practicable, apply to any bonded manu-
facturing warehouse established under this Act and to the merchandise
conveyed therein. ae

Sxc. 10. That all persons are prohibited from importing into the
United States from any foreign country any obscene book, pamphlet,
paper, writing, advertisement, circular, print, picture, drawing, or other
representation, figure, or image on or of paper or other material, or any
cast, instrument, or other article of an immoral nature, or any drug or
medicine, or any article whatever for the prevention of conception or
for causing unlawful abortion, or any lottery ticket or any advertise-
ment of any lottery. No such articles, whether imported separately or
contained in packages with other goods entitled to entry, shall be
admitted to entry; and all such articles shall be proceeded against,
seized, and forfeited by due course of law. All such prohibited articles
and the package in which they are contained in the course of importa-
tion shall be detained by the officer of customs, and proceedings taken
against the same as hereinafter prescribed, unless it appears to the sat-
isfaction of the collector of customs that the obscene articles contained
in the package were inclosed therein without the knowledge or consent
of the importer, owner, agent, or consignee: Provided, That the drugs
hereinbefore mentioned, when imported in bulk and not put up for any
of the purposes hereinbefore specified, are excepted from the operation
of this section.

Src. 11. That whoever, being an officer, agent, or employee of the
Government of the United States, shall knowingly aid or abet any
person engaged in any violation of any of the provisions of law prohibit-
ing importing, advertising, dealing in, exhibiting, or sending or
receiving by mail obscene or indecent publications or representations,
or means for preventing conception or procuring abortion, or other
articles of indecent or immoral use or tendency, shall be deemed guilty
of a misdemeanor, and shall for every offense be punishable by a fine
of not more than five thousand dollars, or by imprisonment at hard
labor for not more than ten years, or both.

Sec. 12. That any judge of any district or circuit court of the United
States, within the proper district, before whom complaint in writing of
any violation of the two preceding sections is made, to the satisfaction
of such judge, and founded on knowledge or belief, and if upon belief,
setting forth the grounds of such belief, and supported by oath or
affirmation of the complainant, may issue, conformably to the Constitu-
tion, a warrant directed to the marshal or any deputy marshal in the
proper district, directing him to search for, seize, and take possession
of any such article or thing mentioned in the two preceding sections,
and to make due and immediate return thereof to the end that the same
may be condemned and destroyed by proceedings, which shall be con-
ducted in the same manner as other proceedings in the case of municipal
seizure, and with the same right of appeal or writ of error.

Sc, 13. That machinery for repair may be imported into the United
States without payment of duty, under bond, to be given in double
the appraised value thereof, to be withdrawn and exported after said
machinery shall have been repaired; and the Secretary of the Treasury
is authorized and directed to prescribe such rules and 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 te
149

a period of time of not more than six months from the date of the
importation.

* Sec. 14. That a discriminating duty of ten per centum ad valorem,
in addition to the duties imposed by law, shall be levied, collected, and
paid on all goods, wares, or 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 Con-
gress, 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.

Szc. 15. That no goods, wares, or merchandise, unless in cases pro-
vided for by treaty, shall be imported into the United States from any
foreign port or place, except in vessels of the United States, or in such
foreign vessels as truly aud wholly belong to the citizens or subjects
of that country of which the goods are the growth, production, or
manufacture, or from which such goods, wares, or merchandise can only
be, or most usually are, first shipped for transportation. All goods,
wares, or merchandise imported contrary to this section, and the vessel
wherein the same shall be imported, together with her cargo, tackle,
apparel, and furniture, shall be forfeited to the United States; and
such goods, wares, or merchandise, ship, or vessel, and cargo ‘shall be
liable to be seized, prosecuted, and condemned in like manner, and
under the same regulations, restrictions, and provisions as have been
heretofore established for the recovery, collection, distribution, and
remission of forfeitures to the United States by the several revenue
laws.

Src. 16. That the preceding section shall not apply to vessels or
goods, wares, or merchandise imported in vessels of a foreign nation
which does not maintain a similar regulation against vessels of the
United States. ‘

Sec. 17. That the importation of neat cattle and the hides of neat
cattle from any foreign country into the United States is prohibited:
Provided, That the operation of this section shall be suspended as to
any foreign country or countries, or any parts of such country or coun-
tries, whenever the Secretary of the Treasury shall officially determine,
and give public notice thereof that such importation will not tend to
the introduction or spread of contagious or infectious diseases among
the cattle of the United States; and the Secretary of the Treasury is
hereby authorized and empowered, and it shall be his duty, to make
all necessary orders and regulations to carry this section into effect, or
to suspend the same as herein provided, and to send copies thereof to
the proper officers in the United States, and to such officers or agents
of the United States in foreign countries as he shall judge necessary.

Src. 18. That any person convicted of a willful violation of any of
the provisions of the preceding section shall be fined not exceeding
five hundred dollars, or imprisoned not exceeding one year, or both, in
the discretion of the court.

Src. 19. That upon the reimportation of articles once exported of
the growth, product, or manufacture of the United States, upon which
no internal tax has been assessed or paid, or upon which such tax has
been paid and refunded by allowance or drawback, there shall be levied,
collected, and paid a duty equal to the tax imposed by the internal-
reverue laws upon such articles, except articles manufactured in bonded
warehouses and exported pursuant to law, which shall be subject to the
same rate of duty as if originally imported.
150

Sxc. 20. That whenever any vessel laden with merchandise in whole
or in part subject to duty has been sunk in any river, harbor, bay, or
waters subject to the jurisdiction of the United States, and within its
limits, for the ‘period of two years, and is abandoned by the owner
thereof, any person who may raise such vessel shall be permitted to
bring any merchandise recovered therefrom into the port nearest to the
place where such vessel was so raised free from the payment of any
duty thereupon, but under such regulations as the Secretary of the
Treasury may prescribe. -

Sxc. 21. That the works of manufacturers engaged in smelting or
refining metals, or both smelting and refining, in the United States
may be designated as bonded warehouses under such regulations as
the Secretary of the Treasury may prescribe: Provided, That such
manufacturers shall first give satisfactory bonds to the Secretary of
the Treasury. Ores or metals in any crude form requiring smelting or
refining to make them readily available in the arts, imported into the
United States to be smelted or refined and intended to be exported in
a refined but unmanufactured state, shall, under such rules as the Sec-
retary of the Treasury may prescribe, and under the direction of the
proper officer, be removed in original packages or in bulk from the
vessel or other vehicle on which they have been imported, or from the
bonded warehouse in which the same may be, into the bonded ware-
house in which such smelting or refining. or both, may be carried on,
for the purpose of being smelted or refined, or both, without payment
of duties thereon, and may there be smelted or refined, together with
other metals of home or foreign production: Provided, That each day
a quantity of refined metal equal to the amount of imported metal
smelted or refined that day shall be set aside, and such metal so set
aside shall not be taken from said works except for transportation to
another bonded warehouse or for exportation, under the direction of
the proper officer having charge thereof as aforesaid, whose certificate,
describing the articles by their marks or otherwise, the quantity, the
date of importation, and the name of vessel or other vehicle by which
it was imported, with such additional particulars as may from time to
time be required, shall be received by the collector of customs as sufii-
cient evidence of the exportation of the metal, or it may be removed
under such regulations as the Secretary of the Treasury may pre-
scribe, upon entry and payment of duties, for domestic consumption.
All labor performed and services rendered under these regulations
shall be under the supervision of an officer of the customs, to be
appointed by the Secretary of the Treasury, and at the expense of the
manufacturer. ;

SEc. 22. That where imported materials on which duties have been paid
are used in the manufacture of articles manufactured or produced in
the United States, there shall be allowed on the exportation of such
articles a drawback equal in amount to the duties paid on the mate-
rials used, less one per centum of such duties: Provided, That when
the articles exported are made in part from domestic materials the
imported materials, or the parts of the articles made from such mate-
rials, shall so appear in the completed articles that the quantity or
measure thereof may be ascertained: And provided further, That the
drawback on any article allowed under existing law shall be continued
at the rate herein provided. That the imported materials used in the
manufacture or production of articles entitled to drawback of customs
duties when exported shall, in all cases where drawback of duties
paid on such materials is claimed, be identified, the quantity of such
151

materials used and the amount of dutics paid thereon shall be ascer.
tained, the facts of the manufacture or production of such articles in
the United States and their exportation therefrom shall be determined,
and the drawback due thereon shall be paid to the manufacturer, pro-
ducer, or exporter, to the agent of either or to the person to whom
such manufacturer, producer, exporter, or agent shall in writing order
such drawback paid, under such regulations as the Secretary of the
Treasury shall prescribe.

Src. 23. That the collector or chief officer of the customs at any
port of entry or delivery shall issue a license to any reputable and com-
petent person desiring to transact business as a custom-house bro-
ker. Such license shall be granted for a period of one year, and may be
reveked for cause at any time. by the Secretary of the Treasury. From
and after the first day of August, eighteen hundred and ninety-four,
no person shall transact business as a custom-house broker without a
license granted in accordance with this provision; but this Act shall
not be so construed as to prohibit any importer from transacting busi-
ness at a custom-house pertaining to his own importations,

Sec. 24. That all goods, wares, articles, and merchandise manufac-
tured wholly or in part in any foreign country by convict labor shall
not be entitled to entry at any of the ports of the United States, and
the importation thereof is hereby prohibited, and the Secretary of
the Treasury is authorized to prescribe such regulations as may be
necessary for the enforcement of this provision.

SxEc. 25. That the value of foreign coin as expressed in the money
of account of the United States shall be that of the pure metal of such
coin of standard value; and the values of the standard coins in circu-
lation of the various nations of the world shall be estimated quarterly
by the Director of the Mint, and be proclaimed by the Secretary of
the Treasury immediately after the passage of this Act and thereafter
quarterly on the first day of January, April, July, and October in each
year. And the values so proclaimed shall be followed in estimating
the value of all foreign merchandise éxported to the United States
during the quarter for which the value is proclaimed, and the date of
the consular certification of any invoice shall, for the purposes of this
section, be considered the date of exportation: Provided, That the Sec-
retary of the Treasury may order the reliquidation of any entry at a
different value, whenever satisfactory evidence shall be produced to him
showing that the value in United States currency of the foreign money
specified in the invoice was, at the date of certification, at least ten
per centum more or less than the value proclaimed during the quarter
in which the consular certification occurred.

Sc. 26. That section twenty-eight hundred and four of the Revised
Statutes be amended so as to read: :

“Src. 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 thrve
thousand in a single package; and all cigars on importation shall be
placed in public store or bonded warehouse, and shall not be removed
therefrom until the same shall have been inspected and a stamp affixed
to each box indicating such inspection, and also a serial number to be
recorded in the custom-bouse. 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.”

Src. 27. That from and after the first day of January, eighteen hun-

u
152

dred and ninety-five, and until the first day of January, nineteen hun:
dred, there shall be assessed, levied, collected, and paid annually upon
the gains, profits, and income received in the preceding calendar year
by every citizen of the United States, whether residing at home or
abroad, and every person residing therein, whether said gains, profits,
or income be derived from any kind of property, rents, interest, divi-
dends, or salaries, or from any profession, trade, employment, or voca-
tion carried on in the United States or elsewhere, or from any other
source whatever, a tax of two per centum on the amount so derived
over and above four thousand dollars, and a like tax shall be levied,
collected, and paid annually upon the gains, profits, and income from
all property owned and of every business, trade, or profession carried
on in the United States by persons residing without the United States. .
And the tax herein provided for shall be assessed, by the Commissioner
of Internal Revenue and collected, and paid upon the gains, profits,
and income for the year ending the thirty-first day of December next
preceding the time for levying, collecting, and paying said tax.

SEc. 28. That in estimating the gains, profits, and income of any
person there shall be included all income derived from interest upon
notes, bonds, and other securities, except such bonds of the United
States the principal and interest of which are by the law of their issu-
ance exempt from all Federal taxation; profits realized within the year
from sales of real estate purchased within two years previous to the
close of the year for which income is estimated; interest received or
accrued upon all notes, bonds, mortgages, or other forms of indebted-
ness bearing interest, whether paid or not, if good and collectible, less
the interest which has become due from said person or which has been
paid by him during the year; the amount of all premium on bonds,
notes, or coupons; the amount of sales of live stock, sugar, cotton,
wool, butter, cheese, pork, beef, mutton, or other meats, hay, and
grain, or other vegetable or other productions, being the growth or
produce of the estate of such person, less the amount expended in the
purchase or production of said stock or produce, and not including any
part thereof consumed directly by the family; money and the value of
all personal property acquired by gift or inheritance; all other gains,
profits, and income derived from any source whatever except that por-
tion of the salary, compensation, or pay received for services in the
civil, military, naval, or other service of the United States, including
Senators, Representatives, and Delegates in Congress, from which the
tax has been deducted, and except that portionof any salary upon which
the employer is required by law to withhold, and does withhold the tax
and pays the same to the officer authorized to receive it. In computing
incomes the necessary expenses actually incurred in carrying on any busi-
ness, occupation, or profession shall be deducted and also all interest due
or paid within the year by such person on existing indebtedness. And
all national, State, county, school, and municipal taxes, not including
those assessed against local benefits, paid within the year shall be
deducted from the gains, profits, or income of the person who has
actually paid the same, whether such person be owner, tenant, or
mortgagor; also losses actually sustained during the year, incurred in
trade or arising from fires, storms, or shipwreck, and not compensated
for by insurance or otherwise, and debts ascertained to be worthless,
but excluding all estimated depreciation of values and losses within
the year on sales of real estate purchased within two years previous to
the year for which income is estimated: Provided, That no deduction
shall be made for any amount paid out for new buildings, permanent
153

improvements, or betterments, made to increase the value of any prop-
erty or estate: Provided further, That only one deduction of four
thousand dollars shall be made from the aggregate income -of all the
members of any family, composed of one or both parents, and one or
more minor children, or husband and wife; that guardians shall he
allowed to make a deduction in favor of each and every ward, except
that in case where two or more wards are comprised in one family, and
have joint property interests, the aggregate deduction in their favor
shall not exceed four thousand dollars: And provided further, That in
cases where the salary or other compensation paid to any person in the
employment or service of the United States shall not exceed the rate
of four thousand dollars per annum, or shall be by fees, or uncertain or
irregular in the amount or in the time during which the same shall
have accrued or been earned, such salary or other compensation shall
be included in estimating the annual gains, profits, or income of the
person to whom the same shall have been paid, and shall include that
portion of any income or salary upon which a tax has not been paid by
the employer, where the employer is required by law to pay on the
excess over four thousand dollars: Provided also, That in computing
the income of any person, corporation, company, or association there
shall not be included the amount received from any corporation, com-
pany, or association as dividends upon the stock of such corporation,
company, or association if the tax of two per centum has been paid
upon its net profits by said corporation, company, or association as
required by this Act.

SzEc. 29. That it shall be the duty of all persons of lawful age having
an income of more than three thousand five hundred dollars for the tax-
able year, computed on the basis herein prescribed, to make and render a
list or return, on or before the day provided by law, in such form and
manner as may be directed by the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treasury, to the collector or
a deputy collector of the district in which they reside, of the amount of
their income, gains, and profits, as aforesaid; and all guardians and
trustees, executors, administrators, agents, receivers, and all per-
sons or corporations acting in any fiduciary capacity, shall make
and render a list or return, as aforesaid, to the collector or a
deputy collector of the district in which such person or corporation
acting in a fiduciary capacity resides or does business, of the amount of
income, gains, and profits of any minor or person for whom they act,
but persons having less than three thousand five hundred dollars income
arenotrequired tomakesuchreport; and thecollector or deputy collector,
shall require every list or return to be veritied by the oath or affirmation
of the party rendering it, and may increase the amount of any list or
return if he has reason to believe that the same is understated; and in
case any such person having a taxable income shall neglect or refuse to
make and render such list and return, or shall render a willfully false
or fraudulent list or return, it shall be the duty of the collector or deputy
collector, to make such list, according to the best information he can
obtain, by the examination of such person, or any other evidence, and to
add fifty per ceutuin as a penalty to the amount of the tax due on such
list in all cases of willful neglect or refusal to make and render alist or
return; and in all cases of a willfully false or fraudulent list or
return having been rendered to add one hundred per centum as
a penalty to the amount of tax ascertained to be due, the tax and the
additions thereto as a penalty to be assessed and collected.in the
manner provided for in other cases of willful neglect or refusal
154

to render a list or return, or of rendering a false or fraudulent return:
Provided, That any person, or corporation in his, her, or its own behalf,
or as such fiduciary, shall be permitted to declare, under oath or affir-
mation, the form and manner of which shall be prescribed by the Com-
missioner of Internal Revenue, with the approval of the Secretary of
the Treasury, that he, she, or his or her, or its ward or beneficiary, was
not possessed of an income of four thousand dollars, liable to be assessed
according to the provisions of this Act; or may declare that he, she, or
it, or his, her, or its ward or beneficiary has been assessed and has paid
an income tax elsewhere in the same year, under authority of the United
States, upon all his, her, or its income, gains, or profits, and upon all
the income, gains, or profits for which he, she, or it is liable as such
fiduciary, as prescribed by law; and if the collector or deputy collector
shall be satisfied of the truth of the declaration, such person or corpo-
ration shall thereupon be exempt from income tax in the said district
for that year; or if the list or return of any person or corporation, com-
pany, or association shall have been increased by the collector or deputy
collector, such person or corporation, company, or assocfation may be
permitted to prove the amount of income liable to be assessed; but such
proof shall not be considered as conclusive of the facts, and no deduc-
tions claimed in such cases shal] be made or allowed until approved by
the collector or deputy collector. Any person or company, corporation,
or association feeling aggrieved by the decision of the deputy collector,
‘ in such cases may appeal to the collector of the district, and his decision
thereon, unless reversed by the Commissioner of Internal Revenue, shall
be final. If dissatisfied with the decision of the collector such person
or corporation, company, or association may submit the case, with all
the papers, to the Commissioner of Internal Revenue for his decision,
and may furnish the testimony of witnesses to prove any relevant facts
having served notice to that effect upon the Commissioner of Internal
Revenue, as herein prescribed.

Such notice shall state the time and place at which, and the officer
before whom, the testimony will be taken; the name, age, residence,
and business of the proposed witness, with the questions to be pro-
pounded to the witness, or a brief statement of the substance of the
testimony he is expected to give: Provided, That the Government may
at the same time and place take testimony upon like notice to rebut
the testimony of the witnesses examined by the person taxed.

The notice shall be delivered or mailed to the Commissioner of Inter-
nal Revenue a sufficient number of days previous to the day fixed for
taking the testimony, to allow him, after its receipt, at least five days,
exclusive of the period required for mail communication with the place
at which the testimony is to be taken, in which to give, should he so
desire, instructions as to the cross-examination of the proposed witness.

Whenever practicable, the affidavit or deposition shall be taken
before a.collector or deputy collector of internal revenue, in which case
reasonable notice shall be given to the collector or deputy collector of
the time fixed for taking the deposition or affidavit:

Provided further, That no penalty shall be assessed upon any person
or corporation, company, or association for such neglect or refusal or .
for making or rendering a willfully false or fraudulent return, except
after reasonable notice of the time and place of hearing, to be pre-
scribed by the Commissioner of Internal Revenue so as to give the
person charged an opportunity to be heard.

SEc. 30° The taxes on incomes herein imposed shall be due and pay-
able on or before the first day of July in each year; and to any sum
155

or sums annually due and unpaid after the first day of July as afore-
said, and for ten days after notice and demand thereof by the collector,
there shall be levied, in addition thereto, the sum of five per centum
on the amount of taxes unpaid, and interest at the rate of one per
centum per month upon said tax from the time the same becomes due,
as a penalty, except from the estates of deceased, insane, or insolvent
persons. °

SEc. 31. Any nonresident may receive the benefit of the exemptions
hereinbefore provided. for by filing with the. deputy collector of any
district a true list of all his property and sources of income in the
United States and complying with the provisions of section twenty-
nine of this Act as ifa resident. In computing income he shall include
all income from every source, but unless he be a citizen of the United
States he shall only pay on that part of the income which is derived
from any source in the United States. In case such nonresident fails
to file such statement, the collector of each district shall collect the tax
on the income derived from property situated in his district, subject to
income tax, making no allowance for exemptions, and all property
belonging to such nonresident shall be liable to distraint for tax:
Provided, That nonresident corporations shall be subject to the same
laws as to.tax as resident corporations, and the collection of the tax
shall be made in the same manner as provided for collections of taxes
against nonresident persons.

Src. 32. That there shall be assessed, levied, and collected, except
as herein otherwise provided, a tax of two per centum annually on the
net profits or income above actual operating and business expenses,
including expenses for materials purchased for manufacture or bought
for resale, losses, and interest on bonded and other indebtedness of all
banks, banking institutions, trust companies, saving institutions, fire,
marine, life, and other insurance companies, railroad, canal, turnpike,
canal navigation, slack water, telephone, telegraph, express, electric
light, gas, water, street railway companies, and all other corporations,
companies, or associations doing business for profit in the United
States, no matter how created and organized, but not including part-
nerships.

That said tax shall be paid on or before the first day of July in each
year; and if the president or other chief officer of any corporation,
company, or association, or in the case of any foreign corporation, com-
pany, or association, the resident manager or agent shall neglect or
refuse to file with the collector of the internal-revenue district in which
said corporation, company, or association shall be located or be engaged
in business, a statement verified by his oath or affirmation, in such
form as shall be prescribed by the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treasury, showing the
amount of net profits or income received by said corporation, company,
or association during the whole calendar year last preceding the date
of tiling said statement as hereinafter required, the corporation, com-
pany, or association making default shall forfeit as a penalty the sum
of one thousand dollars and two per centum on the amount’‘of taxes
due, for each month until the same is paid, the payment of said penalty
to be enforced as. provided in other cases of neglect and refusal to make
return of taxes under the internal-revenue laws.

The net profits or income of all corporations, companies, or associa-
tions shall include the amounts paid to shareholders, or carried to the
account of any fand, or used for construction, enlargement of plant, or
156

any other expenditure or investment paid from the net annual profits
made or acquired by said corporations, companies, or associations.

That nothing herein contained shall apply to States, counties, or
municipalities; nor to corporations, companies, or associations organ-
ized and conducted solely for charitable, religious, or educational pur-
poses, including fraternal beneficiary societies, orders, or associations
operating upon the lodge system and providing for the payment of life,
sick, accident, and other benefits to the members of such societies,
orders, or associations and dependents of such members; nor to the
stocks, shares, funds, or securities held by any fiduciary or trustee for
charitable, religious, or educational purposes; nor to building and loan
associations or companies which make loans only to their shareholders;
nor to such: savings banks, savings institutions or societies as shall,
first, have no stockholders or members except depositors and no capital
except deposits; secondly, shall not receive deposits to an aggregate
amount, in any one year, of more than one thousand dollars from the
same depositor; thirdly, shall not allow an accumulation or total of
deposits, by any one depositor, exceeding ten thousand dollars; fourthly,
shall actually divide and distribute to its depositors, ratably to deposits,
all the earnings over the necessary and proper expenses of such bank,
institution, or society, except such as shall be applied to surplus; fifthly,
shall not possess, in any form, a surplus fund exceeding ten per centum
of its agegregatedeposits; nor tosuch savings banks, savings institutions,
or societies composed of members who do not participate in the profits
thereof and which pay interest or dividends only to their depositors; nor
to that part of the business of any savings bank, institution, or other
similar association having a capital stock, that is conducted on the
mutual plan solely for the benetit of its depositors on such plan, and
which shall keep its accounts of its business conducted on such mutual
plan separate and apart from its other accounts.

Nor to any insurance company or association which conducts all its
business solely upon the mutual plan, and only for the benefit of its
policy holders or embers, and having no capital stock and no stock
or shareholders, and holding all its property in trust and in reserve for
its policy holders or members; nor to that part of the business of any
insurance company having a capital stock and stock and shareholders,
which is conducted on the mutual plan, separate from its stock plan of
insurance, and solely for the benefit of the policy holders and members
insured on said mutual plan, and holding all the property belonging to
and derived from said mutual part of its business in trust and reserve
Hor the benefit of its policy holders and members insured on said mutual

an.

That all State, county, municipal, and town taxes paid by corpora-
tions, companies, or associations, shall be included in the operating and
business experses of such corporations, companies, or associations.

Szc. 33. That there shall be levied, collected, and paid on all salaries
of officers, or payments for services to persons in the civil, military,
naval, or other employment or service of the United States, including
Senators and Representatives and Delegates in Congress, when exceed-
ing the rate of four thousand dollars per annum, atax of two per centum
on the excess above the said four thousand dollars; and it shall be the
duty of all paymasters and all disbursing officers under the Government
of the United States, or persons in the employ thereof, when making
any payment to any oflicers or persons as aforesaid, whose compensa-
tion is determined by a fixed salary, or upon settling or adjusting the
accounts of such officers or persons, to deduct and withhold the afore-
157

said tax of two per centum; and the pay roll, receipts, or account of
officers or persons paying such tax as aforesaid shall be made to exhibit
the fact of such payment. And it shall be the duty of the accounting
officers of the Treasury Department, when auditing the accounts of
any paymaster or disbursing officer, or any officer withholding his
salary from moneys received by him, or when settling or adjusting the
accounts of any such officer to require evidence that the taxes men-
tioned in this section have been deducted and paid over to the Treasurer
of the United States, or other officer authorized to receive the same.
Every corporation which pays to any employee a salary or compensa-
tion exceeding four thousand dollars per annum shall report the same
to the collector or deputy collector.of his district and said employee
shall pay thereon, subject to the exemptions herein provided for, the tax
of two per centum on the excess of his salary over four thousand dol-
lars: Provided, That salaries due to State, county, or municipal officers
shall be exempt from the income tax herein levied

Sxc. 34, That sections thirty-one hundred and sixty-seven, thirty-one
hundred and seventy-two, thirty-one hundred and seventy-three, and
thirty-one hundred and seventy-six of the Revised Statutes of the
United States as amended are hereby amended so as to read as follows:

Suc, 3167, That it shall be unlawful for any collector, deputy col-
lector, agent, clerk or other officer or employe of the United States
to divulge or to make known in any manner whatever not provided by
law to any person the operations, style of work or apparatus of auy
manufacturer or producer visited by him in the discharge of his official
duties, or the amount or source of income, profits, losses, expenditures,
or any particular thereof, set forth or disclosed in any income return by
any person or corporation, or to permit any income return or copy thereof
or any book containing any abstract or particulars thereof, to be seen
or examined by any person except as provided by law ; and it shall be
unlawful for any person to print or publish in any manner whatever
not provided by law, any income return or any part thereof or the
amount or source of income, profits, losses, or expenditures appearing
in any income return; and any offense against the foregoing provision
shall. be a misdemeanor and be punished by a fine not exceeding one
thousand dollars or by imprisonment not exceeding one year, or both,
at the discretion of the court; and if the offender be an officer or
employe of the United States he shall be dismissed from office and be
incapable thereafter of holding any office under the Government.

“Sue. 3172. That every collector shall, from time to time, cause his
deputies to proceed through every part of his district and inquire after
and concerning all persons therein who are liable to pay any internal
revenue tax, and all persons owning or having the vare and manage-
ment of any objects liable to pay any tax, and to make a list of such
persons and enumerate said objects.

“ Suc. 3173. That it shall be the duty of any person, partnership,
firm, association, or corporation, made liable to any duty, special tax,
or other tax imposed by law, when not otherwise provided for, in case
of a special tax, on or before the thirty-first day of July in each year,
in case of income tax on or before the tirst Monday of March in each
year, and in other cases before the day on which the taxes accrue, to
make a list or return, verified by oath or affirmation, to the collector
or a deputy collector of the district where located, of the articles or
objects, including the amount of annual income, charged with a duty
or tax, the quantity of goods, wares, and merchandise made or sold,
and charged with a tax, the several rates and aggregate amount,
158

according to the forms and regulations to be prescribed by the Com-
missioner of Internal Revenue, with the approval of the Secretary of
the Treasury, for which such person, partnership, firm, association, or
corporation is liable: Provided, That if any person liable to pay any
duty or tax, or owning, possessing, or having the care or management
of property, goods, wares, and merchandise, articles or objects liable
to pay any duty, tax, or license, shall fail to make and exhibit a list or
return required by law, but shall consent to disclose the particulars of
any and all the property, goods, wares, and merchandise, articles and
objects liable to pay any duty or tax, or any business or occupation
liable to pay any tax as aforesaid, then, and in that case, it shall be
the duty of the collector or deputy collector to make such list or
return, which, being distinctly read, consented to, and signed and
verified by oath or affirmation by the person so owning, possessing,
or having the care aud management as aforesaid, may be received
as the list of such person: Provided further, That in case no
annual list or return has been rendered by such person to the col-
lector or deputy collector as required by law, and the person
shall be absent from his or her residence or place of business at the
time the collector or a deputy collector shall call for the annual list or
return, it shall be the duty of such collector or deputy collector to
leave at such place of residence or business, with some oue of suitable
age and discretion, if such be present, otherwise to deposit in the
nearest post-oftice a note or memorandum addressed to such person,
reyuiring him or her to render to such collector or deputy collector the
list or return required by law, within ten days from the date of’ such
note or memorandum, verified by oath or affirmation. And if any
person on being notitied or required as aforesaid shall refuse or neglect
to render such list or return within the time required as aforesaid or
whenever any person who is required to deliver a monthly or other
return of objects subject to tax fails to do so at the time required, or
delivers avy return which, in the opinion of the collector, is false or
fraudulent, or contains any undervaluation or understatement, it shall
be lawful for the collector to summon such person, or any other person
having possession, custody, or care of books of account containing
entries relating to the business of such person, or any other person he
may deem proper, to appear before him and produce such books, at a
time and place named in the summons, and to give testimony or
answer interrogatories, under oath, respecting any objects liable to tax
or the returns thereof. The collector may summon any person residing
or found within the State in which his district lies; and when the
person intended to be summoned does not reside and can not be found
within such State, he may enter any collection district where such
person may be found, and there make the examination herein author-
ized. And to this end he may there exercise all the authority which
he eee lawfully exercise in the district for which he was commis-
sioned.

““SEc. 3176, When any person, corporation, company, or association
refuses or neglects to render any return or list required by law, or
renders a false or fraudulent return or list, the collector or any deputy
collector shall make, according to the best information which he can
obtain, including that derived from the evidence elicited by the exam-
ination of the collector, and on his own view and information, such
list or return, according to the form prescribed, of the income,
property, and objects liable to tax owned or possessed or under
the care or management of such person, or corporation, company, or
159

association and the Commissioner of Internal Revenue shall assess all
taxes not paid by stamps, including the amount, if any, due for special
tax, income or other tax, and in case of any return of a false or fraud-
ulent list or valuation intentionally he shall add one hundred per
centum to such tax; and in case of a refusal or neglect, except in cases
of sickness or absence, to make a list or return, or to verify the same
as aforesaid, he shall add fifty per centum to such tax. In case of
neglect occasioned by sickness or absence as aforesaid the collector
may allow such further time for making and delivering such list or
return as he may deem necessary, not exceeding thirty days. The
amount so added to the tax shall be collected at the same time and in
the same manner as the tax unless the neglect or falsity is discovered
after the tax has been paid, in which case the amount so added shall be
collected in the same manner as the tax; and the list or return so
made and subscribed by such collector or deputy collector shall be
held prima facie good and sufficient for all legal purposes.”

Sc. 35. That every corporation, company, or association doing busi-
ness for profit shall make and render to the collector of its collection
district, on or before the first Monday of March in every year, begin-
ning with the year eighteen hundred and ninety-five, a full return,
verified by oath or affirmation, in such form as the Commissioner of
Internal Revenue may prescribe, of all the following matters for the
whole calendar year last preceding the date of such return:

First. The gross profits of such corporation, company, or association,
from all kinds of business of every name and nature.

Second. The expenses of such corporation, company, or association,
exclusive of interest, annuities, and dividends.

Third. The net profits of such corporation, company, or association,
without allowance for interest, annuities, or dividends.

Fourth. The amount paid on account of interest, annuities, and
dividends, stated separately. ,

Fifth. The amount paid in salaries of four thousand dollars or less
to each person employed.

Sixth. The amount paid in salaries of more than four thousand dol-
lars to each person employed, and the name and address of each of such
persons and the amount paid to each.

Src. 36. That it shall be the duty of every corporation, company, or
association doing business for profit to keep full, regular, and accurate
books of account, upon which all its transactions shall be entered from
day to day, in regular order, and whenever a collector or deputy col-
lector of the district in which any corporation, company, or association
is assessable shall believe that: a true and correct return of the income
of such corporation, company, or association has not been made, he
shall make an affidavit of such belief and of the grounds on which it
is founded, and file the same with the Commissioner of Iuternal Reve-
nue, and if said Commissiover shall, on examination thereof, and after
full hearing upon notice given to all parties, conclude there is good
ground for such belief, he shal! issue a request in writing to such cor-
poration, company, or association to permit an inspection of the books
of such corporation, company, or association to be made; and if such
corporation, company, or association shall refuse to comply with such

‘request, then the collector or deputy collector of the district shall make
from such information as he can obtain an estimate of the amount of
such income and then add fifty per centum thereto, which said assess-

* * ment so made shall then be the lawful assessment of such income.
160

SEc. 37. That it shall be the duty of every collector of internal
revenue, to whom any payment of any taxes other than the tax repre-
sented by an adhesive stamp or other eugraved stamp 1s made under
the provisions of this Act, to give to the person making such payment
a full written or printed receipt, expressing the amount paid and the
particular account for which such payment was made; and whenever
such payment is made such collector shall, if required, give a separate
receipt for each tax paid by any debtor, on account of payments made
to or to be made by him to separate creditors in such form that such
debtor can conveniently produce the same separately to his several
creditors in satisfaction of their respective demands to the amouuts
specified in such receipts; and such receipts shall be sufficient evidence
in favor of such debtor, to justify him in withholding the amount
therein expressed from his next payment to his creditor; but such
ereditor may, upon giving to his debtor a full written receipt, acknowl-
edging the payment to him of whatever sum may be actuaily paid, and
accepting the amount of tax paid as aforesaid (specifying the same) asa
further satisfaction of the debt to that amount, require the surrender
to him of such collector’s receipt.

Sc. 38. That on and after the first day of August, eighteen hundred
and ninety-four, there shall be levied, collected, and paid, by adhesive
stamps, a tax of two cents for and upon every pack of playing cards
containing not more than fifty-four cards, manufactured and sold or
removed, and also upon every pack in the stock of any dealer on and
after that date; and the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, shall make regulations as
to dies and adhesive stamps.

Src. 39. That in all cases where an adhesive stamp is used for
denoting the tax imposed by this Act upon playing cards, except as
hereinafter provided, the person using or affixing the same shall write
thereon the initials of his name and the date on which such stamp is
attached or used, so that it may not again be used. And every person
who fraudulently makes use of an adhesive stamp to denote any tax
imposed by this Act without so effectually canceling and obliterating
such stamp shall forfeit the sum of fifty dollars. The Commissioner of
Internal Revenue is authorized to prescribe such method for the can-
cellation of stamps as substitute for, or in addition to the method pre-
scribed in this section as he may deem expedient and effectual. And
he is authorized, in his discretion, to make the application of such
method imperative upon the manufacturers of playing cards.

Src. 40. That every manufacturer of playing cards shall register
with the collector of the district his name or style, place of residence,
trade, or business, and the place where such business is to be carried
‘on, and a failure to register as herein provided and required shall sub-
ject such person to a penalty of fifty dollars.

Sec. 41. That the Commissioner of Internal Revenue shall cause to
be prepared, tor payment of the tax upon playing cards, suitable
stamps denoting the tax thereon. Such stamps shall be furnished to
collectors requiring them, and collectors shall, if there be any manufac-
turers of playing cards within their respective districts, keep on hand
at all times a supply equal in amount to two months’ sales thereof, and
shal] sell the same only to such manufacturers as have registered as
required by law and to importers of playing cards, who are required to
affix the same to imported playing cards, and to persons who are
required by law to affix the same to stocks of playing cards on hand
when the tax thereon imposed first takes effect. Every collector shall
. 161

keep an account of the number and denominate values of the stamps
sold by him to each manufacturer and to other persons above described.
Sxc. 42. That if any person shall forge or counterfeit, or cause or pro-
cure to be forged or counterfeited, any stamp, die, plate, or other instru-
ment, or any part of any stamp, die, plate, or other instrument which
shall have been provided or may hereafter be provided, made, or used
in pursuance of the provisions of this Act or of any previous provisions
of law on the same subjects, or shall forge, counterfeit, or resemble,
or cause or procure to be forged, counterfeited, or resembled the
impression or any part of the impression of any such stamp, die, plate,
or other instrument, as aforesaid, upon any paper, or shall stamp or
mark or cause or procure to be stamped or marked any paper with any
such forged or counterfeited stamp, die, plate, or other instrument or
part of any stamp, die, plate, or other instrument, as aforesaid, with
intent to defraud the United States of any of the taxes hereby imposed
or any part thereof; or if any person shall utter, or sell, or expose to
sale any paper, article, or thing having thereupon the impression
of any such counterfeited stamp, die, plate, or other instrument, or
any part of any stamp, die, plate, or other instrument, or any such
forged, counterfeited, or resembled impression, or part of impres-
sion, as aforesaid, knowing the same to be forged, counterfeited, or
resembled; or if any person shall knowingly use or permit the use of
‘any stamp, die, plate, or other instrument which shall have been so
provided, made, or used, as aforesaid, with intent to defraud the United
States; or if any person shall fraudulently cut, tear, or remove, or cause
or procure to be cut, torn, or removed, the impression of any stamp,
die, plate, or other instrument, which shall have been provided, made,
or used in pursuance of this Act, or of any previous provisions of law on
the same subjects, from any paper, or any instrument or writing charged
or chargeable with any of the taxes imposed by law; or if any person
shall fraudulently use, join, fix, or place, or cause to be used, joined,
fixed, or placed, to, with, or upon any paper, or any instrument or
writing charged or chargeable with any of the taxes hereby imposed,
any adhesive stamp, or the impression of any stamp, die, plate, or other.
instrument, which shall have been provided, made, or used in pursu-
ance of law, and which shall have been cut, torn, or removed from any
other paper or anyinstrument or writing charged or chargeable with any
of the taxes imposed by law; or if any person shall willfully remove or
cause to be removed, alter or cause to be altered, the canceling or
defacing marks on any adhesive stamp, with intent to use the same,
or to cause the use of the same, after it shall have been once used, or
shall knowingly or willfully sell or buy such washed or restored stamps
or offer the same for sale, or give or expose the same to any person for
use, or knowingly use the same, or prepare the same with intent for
‘the further use thereof; or if any person shall knowingly and without
lawful excuse (the proof whereof shall lie on the person accused) have
in his possession any washed, restored, or altered stamps, which have
been removed from any article, paper, instrument, or writing, then, and
in every such case, every person so offending, and every person know-
ingly and willfully aiding, abetting, or assisting in committing any
such offense as aforesaid, shall, on conviction thereof, forfeit the said
counterteit, washed, restored, or altered stamps and the articles upon
which they are placed and be punished by fine not exceeding one
thousand dollars, or by imprisonment and confinement to hard labor
not exceeding five years, or both, at the discretion of the court. And
the fact that any adhesive stamp so bought, sold, offered for sale, used,
or had in possession as aforesaid, has been washed or restored by ,

ArTAaMn a4
162

removing or altering the canceling or defacing marks thereon, shall be
prima-facie proof that such stamp has been once used and removed by
the possessor thereof from some paper, instrument, or writing charged
with taxes imposed by law, in violation of the provisions of this section,

Sxc. 43. That whenever any person makes, prepares, and sells or
removes for consumption or sale, playing cards, whether of domestic
manufacture or imported, upon which a tax is imposed by law, without
affixing thereto an adhesive stamp denoting the tax before mentioned,
he shall incur a penalty of fifty dollars for every omission to affix
such stamp: Provided, That playing cards 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 and the filing
of such bonds as the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, may prescribe.

Src. 44. That every manufacturer or maker of playing cards who, ----
after the same are so made, and the particulars hereinbefore required
as to stamps have been complied with, takes off, removes, or detaches,
or causes, or permits, or suffers to be taken off, or removed, or detached,
any stamp, or who uses any stamp, or any wrapper or cover to which
any stamp is affixed, to cover any other article or commodity than that
originally contained in such wrapper or cover, with such stamp when
first used, with the intent to evade the stamp duties, shall, for every
such article, respectively, in respect: of which any such offense is com-
mitted, be subject to a penalty of fifty dollars, to be recovered together
with the costs thereupon accruing; and every such article or commod-
ity as aforesaid shall also be forfeited.

Src. 45. That every maker or manufacturer of playing cards who,
to evade the tax or duty chargeable thereon, or any part thereof, sells,
exposes for sale, sends out, removes, or ‘delivers any playing cards
before the duty thereon has been fully paid, by affixing thereon the
proper stamp, as provided by law, or who, to evade as aforesaid, hides
or conceals, or causes to be hidden or concealed, or removes or conveys
away, or deposits, or causes to be removed or conveyed away from or
deposited in any place, any such article or commodity, shall be subject
to a penalty of fifty dollars, together with the forfeiture of any such
article or commodity.

Sec. 46. That the tax on playing cards shall be paid by the manu-
facturer thereof. Every person who offers or exposes for sale playing
cards, whether the articles so offered or exposed are of foreign manu-
facture and imported or are of domestic manufacture, shall be deemed
the manufacturer thereof, and subject to all the duties, liabilities, and
penalties imposed by law in regard to the sale of domestic articles
without the use of the proper stamps denoting the tax paid thereon,
and all such articles of foreign manufacture shall, in addition to the
import duties imposed on the same, be subject to the stamp: tax pre-
scribed in this Act.

Sec. 47. That whenever any article upon which a tax is required to
be paid by means of a stamp is sold or removed for sale by the manu-
facturer thereof, without the use of the proper stamp, in addition to
the penalties imposed by law for such sale or removal, it shall be the
duty of the Commissioner of Internal Revenue, within a period of not
more than two years after such removal or sale, upon such information
as he can obtain, to estimate the amount of the tax which has been
omitted to be paid, and to make an assessment therefor upon the manu-
facturer or producer of such article. He shall certify such assessment.
to the collector, who shall immediately demand payment of such tax, '|''''

J
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iii
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163

and upon the neglect or refusal of payment by such manufacturer or
producer, shall proceed to collect the same in the manner provided for
the collection of other assessed taxes.

Src. 48. That on and after the passage of this Act there shall be
levied and collected on all distilled spirits in bond at that time, or that
have been or that may be then or thereafter produced in the United:
States, on which the tax is not paid before that day, a tax of one dollar
and ten cents on each proof gallon, or wine gallon when below proof,
and a proportionate tax at alike rate on all fractional parts of such
proof or wine gallon: Provided, That in computing the tax, on any
package of spirits all fractional parts of a gallon, less than one tenth,
shall be excluded.

The Commissioner of Internal Revenue, with the approval of the
Secretary of the Treasury, shall prescribe and furnish suitable stamps
denoting the payment of the internal-revenue tax imposed by this sec-
tion; and until such stamps are prepared and furnished, the stamps
now used to denote the payment of the internal-revenue tax on distilled
spirits shall be affixed to all packages containing distilled spirits on
which the tax imposed by this section is paid; and the Commissioner
of Internal Revenue shall, by assessment or otherwise, cause to be col-
lected the tax on any fractional gallon contained in each of such pack-
ages as ascertained by the original gauge, or regauge when made, before
or at the time of removal of such packages from warehouse or other
place of storage; and all provisions of existing laws relating to stamps
denoting the payment of internal-revenue tax on distilled spirits, so far
as applicable, are hereby extended to the stamps provided for in this
section.

That the tax herein imposed shall be paid by the distiller of the spirits,
on or before their removal from the distillery or place of storage, except
in case the removal therefrom without payment of tax is authorized by
law; and (upon spirits lawfully deposited in any distillery warehouse,
or other bonded warehouse, established under internal-revenue laws)
within eight years from the date of the original entry for deposit in any
distillery warehouse, or from the date of original gauge of fruit brandy
deposited in special-bouded warehouse, except in case of withdrawal
therefrom without payment of tax as authorized by law.

Src. 49. That warehousing bounds and transportation and warehous-
ing bonds, conditioned for the payment of the taxes on all distilled
spirits entered for deposit into distillery or special bonded warehouses
on and after the passage of this Act, shall be given by the distiller of
said spirits as required by existing laws, conditioned, however, for pay-
ment of taxes at the rate imposed by this Act and before removal from
warehouse and within eight years; as to fruit brandy, from the date of
the original gauge, and as to all other spirits from the date of the orig-
inal entry for deposit, and all warehousing bonds or transportation and
warehousing bonds conditioned for the payment of the taxes on dis-
tilled spirits entered for deposit into distillery or special bonded ware-
houses prior to that date shall continue in full force and effect for the
time named in said bonds, except where new or additional bonds are,
required under existing law.

The Commissioner of Internal Revenue may require the distillers of
the spirits to give bonds for the additional tax, and before the expira-
tion of the original bonds shall prescribe rules and regulations for
re-entry for deposit and for new bonds as provided for spirits originally
entered for deposit under this Act, and conditioned for payment of tax
at the rate imposed by this Act and before removal of the spirits from
164

warehouse, and within eight years; as to fruit brandy, from the date of
the original gauge, and as to all other spirits from the date of orig-
inal entry for deposit. If the distiller of the spirits fails or refuses to
give the bond for the additional tax, or to re-enter and re-bond the
spirits, the Commissioner of Internal Revenue may proceed to collect
the tax as now provided by law for failure or refusal to give warehous-
ing bonds on original entry into distillery warehouse or special-bonded
warehouse, and the provisions of section ‘four of the Act of May twenty-
eighth, eighteen hundred and eighty (twenty-first Statutes, one hun-
dred and forty-five), so far as applicable, are hereby extended to bonds
given under the provisions of this section: Provided, That the distiller
may, at his option and under such regulations as the Commissioner of
Internal Revenue, with the approval of the Secretary of the Treasury,
shall prescribe, execute an annual bond for the spirits so deposited in
lieu of the bonds herein provided. ,

Src. 50. That the distiller of any distilled spirits deposited in any
distillery warehouse, or special-bonded warehouse, or in any general-
bonded warehouse established under the provisions of this Act may,
prior to the expiration of four years from the date of original gauge as
to fruit brandy, or original entry as to all other spirits, file with the
collector a notice giving a description of the packages containing the
spirits, and request a regauge of the same, and thereupon the collector
shall direct a gauger to regauge the spirits, and to mark upon each
such package the number of gauge or wine gallons and proof gallons
therein contained. If upon such regauging it shall appear that there
has been a loss of distilled spirits from any cask or package, without
the fault or negligence of the distiller thereof, taxes shall be collected.
only on the quantity of distilled spirits contained in such cask or pack-
age at the time of the withdrawal thereof from the distillery warehouse
or other bonded warehouse: Provided, however, That the allowance
which shall be made for such loss of spirits as aforesaid shall not exceed
one proof gallon for two months or part thereof; one and one-half gal-
lons for three and four months; two gallons for five and six months;
two and one-half gallons for seven and eight months; three gallons for
nine and ten months; three and one-half gallons for eleven and twelve
months; four gallons for thirteen, fourteen, and fifteen months; four
and one-half gallons for sixteen, seventeen, and eighteen months;
five gallons for nineteen, twenty, and twenty-one months; five
and one-half gallons for twenty-two, twenty-three, and twenty-
four months; six gallons for twenty-five, twenty-six, and twenty-
seven months; six and one-half gallons for twenty-eight, twenty-
nine, and thirty months; seven gallons for thirty-one, thirty-two,
and thirty-three months; seven and one-half gallons for thirty-four,
thirty-five, and thirty-six months; eight gallons. for thirty-seven,
thirty-eight, thirty-nine, and forty months; eight and one-half gal-
lons for forty-one, forty-two, forty-three, and forty-four months; nine
gallons for forty-five, forty-six, forty-seven, and forty-eight months;
and no further allowance shall be made: And provided further, That
in case such spirits shall remain in warehouse after the same have
been regauged, the packages containing the spirits shall, at the
time of withdrawal from warehouse and at such other times as the
Commissioner of Internal Revenue may direct, be again regauged or
inspected; and if found to contain a larger quantity than shown by
the first regauge, the tax shall be collected and paid on the quantity
contained in each such package as shown by the original gauge:
And provided further, That taxes shall be collected on the quantity
165

contained in each cask or package as shown by the original gauge,
where the distiller does not request a regauge before the expiration of
four years from the date of original entry or gauge: Provided also,
That the foregoing allowance of loss shall apply only to casks or pack-
ages of a capacity of forty or more wine gallons, and that the allow-
ance for loss on casks or packages of less capacity than forty gallons
shall not exceed one-half the amount allowed on said forty-gallon cask
or package; but no allowance shall be made on casks or packages of
less capacity than twenty gallons: And provided further, That the
proof of such distilled spirits shall not in any case be computed at the
time of withdrawal at less than one hundred per centum.

Szc. 51. That the Commissioner of Internal Revenue shall be, and
is hereby, authorized, in his discretion and upon the execution of such
bond as he may prescribe, to establish one or more warehouses, not
exceeding ten in number in any one collection district, to be known and
designated as general bonded warehouses, and to be used exclusively
for the storage of spirits distilled from materials other than fruit, each
of which warehouses shall be in the charge of a storekeeper or store-
keeper and gauger to be appointed, assigned, transferred, and paid in .
the same manner as such officers for distillery warehouses are now
appointed, assigned, transferred, and paid. Every such warehouse
shall be under the control of the collector of internal revenue of the
district in which such warehouse is located, and shall be in the joint
custody of the storekeeper and proprietor thereof, and kept securely
locked, and shall at no time be unlocked or opened or remain open
except in the presence of such storekeeper or other person who may be
designated to act for him, as provided in the case of distillery ware-
houses; and such warehouses shall be under such further regulations
as the Commissioner of Internal Revenue, with the approval of the
Secretary of the Treasury, may prescribe.

Src. 52. That any distilled spirits made from materials other than
fruit, and lawfully deposited in a distillery warehouse, may, upon appli-
cation of the distiller thereof, be removed from such distillery warehouse
to any general bonded warehouse established under the provisions of
the preceding section; and the removal of said spirits to said general
bonded warehouse shall be under such regulations, and after making
such entries and executing and filing with the collector of the district
in which the spirits were manufactured, such bonds and bills of lading,
and the giving of such other additional security, as may be prescribed
by the Commissioner of Internal Revenue and approved by the Secre-
tary of the Treasury.

Sec. 53. That all spirits intended for deposit in a general bonded
warehouse, before being removed from the distillery warehouse, shall
have affixed to each package an engraved stamp indicative of such
intention, to be provided and furnished to the several collectors as in
the case of other stamps, and to be charged to them and accounted for
in the same manner.

Src. 54! That any spirits removed in bond as aforesaid may, upon its
arrival at a general bonded warehouse, be deposited therein upon mak-
ing such entries, filing such bonds and other securities, and under such
regulations as shall be prescribed by the Commissioner of Internal
Revenue, with the approval of the Secretary of the Treasury. It shall
be one of the conditions of the warehousing bond covering such spirits
that the principal named in said bond shall pay the tax on the spirits
as specified in the entry or cause the same to be paid within eight years
166

from the date of the original entry of the same into the distillery ware-
house, and before withdrawal, exceyit as hereinafter provided.

Sxc. 55. That any spirits may be withdrawn once and no more from
one general bonded warehouse for transportation to another general
bonded warehouse, and when intended to be so withdrawn, shall have
affixed thereto another general bonded warehouse stamp indicative of
such intention; and the withdrawal of such spirits, and their transfer
to and entry into such general bonded warehouse shall be under such
regulations and upon the filing of such notices, entries, bonds, and bill
of lading as the Commissioner of Internal.Revenue, with the approval
of the Secretary of the Treasury, may, from time to time, prescribe;
and the bonds covering spirits in general bonded warehouses shall be
given by distillers of the spirits, and shall be renewed at such times as
the Commissioner of Internal Revenue may, by regulations, require.

Sec. 56. That the provisions of existing law in regard to the with-
drawal of distilled spirits from warehouses upon payment of tax, or for
exportation, or for transfer to a manufacturing warehouse, and as to
the gauging, marking, branding, and stamping of the spirits upon such’
withdrawals, and in regard to withdrawals for the use of the United
States or scientific institutions or colleges of learning, including the
provisions for allowance for loss by accidental fire or other unavoidable
accident, are hereby extended and made applicable to spirits deposited
in general bonded warehouses under this Act.

Sec. 57, Whenever distilling shall have been suspended at any dis-
tillery for a period or periods aggregating six months during any cal-
endar year, and the quantity of spirits remaining in the distillery ware-
house does not exceed five thousand proof gallons, or whenever, in the
opinion of the Commissioner of Internal Revenue, any distillery ware- -
house or general bonded warehouse is unsafe or unfit for use, or the
merchandise therein is liable to loss or great wastage, he may in either
such case discontinue such warehouse and require the merchandise
therein to be transferred to such other warehouse as he may designate,
and within such time as he may prescribe; and all the provisions of
section thirty-two hundred and seventy-two of the Revised Statutes of:
the United States relating to transfers of spirits from warehouses,
including those imposing penalties, are hereby made applicable to
transfers to or from general bonded warehouses established under this '
Act. ,

‘Szc. 58. The tax upon any distilled spirits removed from a distillery
warehouse for deposit in a general bonded warehouse, and in respect
of which any requirement of this Act is not complied with, shall, at any
time when knowledge of such fact is obtained by the Commissioner of
Internal Revenue, be assessed by him upon the distiller of the same,
and returned to the collector, who shall immediately demand payment
of such tax, and upon the neglect of payment by the distiller shall pro-
ceed to collect the same by distraint. But this provision shall not
exclude any other remedy or proceeding provided by law to enforce the
payment of the tax. If it shallappear atany time that there has been
a loss of distilled spirits from any cask or package deposited in a gen-
eral bonded warehouse or special bonded warehouse, other than the
loss provided for in section thirty-two hundred and twenty-one of the
Revised Statutes of the United States, which, in the opinion of the Com-
missioner of Internal Revenue, is excessive, he may instruct the col-
lector of the district in which the losshas occurred to require the with-
drawal from warehouse of such cask or package of distilled spirits and
to collect the tax accrued upon the original quantity of distilled spirita
167

entered into the warehouse in such cask or package, less only the allow-
alice for loss provided by law. If the said tax is not paid on demand
the collector shall report the ainount due, as shown by the original
gauge, upon his next monthly list, and it shall be assessed and collected
as other taxes are assessed and collected.

SkEc. 59, That in case any distilled spirits removed from a distillery
warehouse for deposit in a general bonded warehouse shall fail to be
deposited in such general boided warehouse within ten days after such
removal, or within the time specified in any bond given on such removal,
or if any distilled spirits deposited in any general bonded warehouse
shall be taken therefrom, for export or otherwise, without full com-
pliance with the provisions of this Act, and with the requirements of
any regulations made thereunder, and with the terms of any bond
given on such removal, or if any distilled spirits which have been
deposited in a general bonded warehouse shall be found elsewhere, not
having been removed therefrom according to law, any person who shall
be guilty of such failure, or any person who shall in any manner violate
any provision of the next preceding eleven sections of this Act, shall
be subject, on conviction, to a fine of not less than one hundred dollars
nor more than five thousand dollars, or to imprisonment for not less
than three months nor more than three years for every such failure or
violation; and the spirits as to which such failure or violation, or
unlawful removal shall take place shall be forfeited to the United
States.

Szc. 60. That all assessments made under the provisions of section
thirty-three huudred and nine of the Revised Statutes of the United
States, and Acts amendatory thereof, shall be at the rate of tax
imposed by this Act on each proof gallon.

Src. 61. Any manufacturer finding it necessary to use alcohol in the
arts, or in any medicinal or other like compound, may use the same
under regulations to be prescribed by the Secretary of the Treasury,
and on satisfying the collector of internal revenue tort the district
wherein: he resides or carries on business that he has complied with
such regulations and has used such alcohol therein, and exhibiting and
delivering up the stamps which show that a tax has been paid thereon,
shall be entitled to receive from the Treasury of the United States a
rebate or repayment of the tax so paid.

Src. 62. That no distiller who has given the required bond and who
sells only distilled spirits of his own production at the place of manu-
facture, or at the place of storage in bond, in the original packages to.
which the tax-paid stamps are affixed, shall be required to pay the
special tax of a wholesale liquor dealer on account of such sales: Pro-
vided, That he shall be required to keep the book prescribed by section
thirty-three hundred and eighteen of the Revised Statutes of the United

. States, or so much as shall show the date when he sent out any spirits,
the serial numbers of the packages containing same, the kind and
quality of the spirits in wine gallons and taxable gallons, the serial
numbers of the stamps on the packages, and the name and residence
of the person to whom sent; and the provisions of section five of an
Act entitled “An Act to amend the laws relating to internal revenue,”
approved March fifth, eighteen hundred and seventy-nine, as to tran-
scripts, shall apply to such books. Any failure, by reason of refusal
or willful neglect, to furnish the transcript by him shall subject the
spirits owned or distilled by him to forfeiture.

Src. 63. That storekeepers, and storekeepers and gaugers, when
transferred from one distillery to another, either in the same district or
168

in different districts, shall receive compensation not exceeding four
dollars per day during the time necessarily occupied in traveling from
one distillery to the other, together with actual and necessary traveling
expenses.

Sec. 64, That the officer holding the combined office of storekeeper
and gauger, under the provisions of the legislative, executive, and judi-
cial appropriation Act, approved August fifteenth, eighteen hundred
and seventy-six (Nineteenth Statutes, page one hundred and fifty-two),
may be assigned by the Commissioner of Internal Revenue to perform
the separate duties of a storekeper at any distillery, or at any general
or special bonded warehouse, or to perform any of the duties of a gauger
under the internal-revenue laws. And the said officer, before entering

upon the discharge of ‘such separate duties, shall give a bond to be
approved by the Commissioner of Internal Revenue for the faithful
discharge of his duties in such form and for such amount as the Com-
missioner may prescribe.

Sxc. 65. That internal-revenue gaugers may be assigned to duty at
distilleries, rectifying houses, or wherever gauging is required to be
done, and transferred from one place of duty to another, by the Com-
missioner of Internal Revenue, in like manner as storekeepers and
storekeepers and gaugers are now assigned and transferred.

SEc. 66. That section thirty-three hundred and twenty of the Revised
Statutes of the United States, as amended, be further amended by
striking out all after said number and substituting the following:

‘Whenever any cask or package, containing five wine gallons or
more, is filled for shipment, sale, or delivery on the premises of any
rectifier who has paid the special tax required by law, it shall be
inspected and gauged by a United States gauger whose duty it shall
be to mark and brand the same and place thereon an engraved stamp,
which shall state the date when affixed and the number of proof gal-
lons, and: shall be in such form as shall be prescribed by the Commis-
sioner of Internal Revenue with the approval of the Secretary of the
Treasury: Provided, That when such cask or package is filled on the
premises of a rectifier rectifying less than five hundred barrels a year,
counting forty gallons of proof spirits to the barrel, it may be gauged,
marked, branded, and stamped by a United States gauger, or it may
be gauged, marked, branded, and stamped by the rectifier, as the Com-.
missioner of Internal Revenue, with the approval of the Secretary of
the Treasury, may by regulations prescribe.

Sec. 67. That whenever any person intending to commence or to
continue the business of a distiller shall execute a bond under the pro-
visions of section thirty-two hundred and sixty of the Revised Statutes
of United States, and file the same with the collector of internal reve-
nue for the district in which he proposes to distill, the collector may
refuse to approve said bond if the person offering the same shall have
been previously. convicted, in a court of competent jurisdiction, of any
fraudulent noncompliance with any of the provisions of law relating
to the duties and business of ‘distillers, or if the Commissioner of
Internal Revenue, with the approval of the Secretary of the Treasury,
shall have compromised such an offense with the person upon the
payment of penalties or otherwise, and, in case of such refusal, the
person so proposing to distill may appeal to the Commissioner of Inter-
nal Revenue, whose decision in the matter shall be final.

Suc. 68. That section forty-three of the Act approved October first,
eighteen hundred and ninety, entitled “An Act to reduce the revenue
169

and equalize duties on imports, and for other purposes,” be amended so
as to read as follows:

“That the wine spirits mentioned in section forty-two of this Act is
the product resulting from the distillation of fermented grape juice and
shall be held te include the product commonly known as grape brandy;
and the pure sweet wine which may be fortified free of tax, as provided
in said section, is fermented grape juice only, and shall contain no
other substance of any kind whatever introduced before, at the time
of, or after fermentation and such sweet wine shall contain not less
than four per centum of saccharine.matter, which saccharine strength
may be determined by testing with Balling’s saccharometer or must
scale, such sweet wine, after the evaporation of the spirit contained
therein, and restoring the sample tested to original volume by addi-
tion of water: Provided, That the addition of pure boiled or condensed
grape must, or pure chrystallized cane or beet sugar to the pure grape
Juice aforesaid, or the fermented product of such grape juice prior to
the fortification provided for by this Act for the sole purpose of per-
fecting sweet wines according to commercial standard, shall not be
excluded by the definition of pure, sweet wine aforesaid: Provided «
further, That the cane or beet sugar so used shall not be in excess of
ten per cent of the weight of wines to be fortified under this Act.”

Src. 69. 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 manufactured 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, screen-
ing, or any other process, shall be regarded as a manufacturer of
tobacco.

Every person shall also be regarded as a manufacturer of tobacco
whose business it is to sell leaf tobacco in quantities less than a hogs-
head, case or bale; or who sells directly to consumers, or to persons
other than duly registered dealers in leaf tobacco, or duly registered
manufacturers of tobacco, snuff or cigars, or to persons who purchase
in packages for export; and all tobacco so sold by such persons shall
be regarded as manufactured tobacco, and such manufactured tobacco
shall be put up and prepared by such manufacturer in such packages
only as the Commissioner of Internal Revenue with the approval of the
Secretary of the Treasury shall prescribe: Provided, That farmers and
growers of tobacco who sell leaf tobacco of their own growth and rais-
ing shall not be regarded as manufacturers of tobacco; and so much of
section three thousand two hundred and forty-four of the Revised
Statutes of the United States, and acts amendatory thereof, as are in
conflict with this Act are hereby repealed: Provided further, That sec-:
tion twenty-seven, chapter twelve hundred and forty-four, page eight
hundred and sixty-three, volume one, of Supplement to the Revised
Statutes of the United States, be amended by striking out all after the
word “repealed,” in line five of said section, as follows: “ Provided,
however, That it shall be the duty of every farmer or planter producing
and selling leaf tobacco, on demand of any internal-revenue officer or
other authorized agent of the Treasury Department, to furnish said
officer or agent a true and complete statement, verified by oath, of all
of his sales of leaf tobacco, the number of hogsheads cases, or pounds,
170

with the name and residence, in each instanve, of the person to whom
sold and the place to which it is shipped; and every farmer or planter
who willfully refuses to furnish such information, or who knowingly
makes false statements as to any of the facts aforesaid, shall be guilty
of a misdemeanor and shall be liable to a penalty not exceeding five
hundred dollars.” That section thirty-three hundred and sixty-one of
the Revised Statutes is hereby repealed.

SEc. 70. That the Act of June twentieth, eighteen hundred and
seventy-six (Nineteenth United States Statutes, page sixty), be
amended by inserting after the words “imported into the United
States by such firm or partnership” the following: “Or for any other
purpose connected with the general cransaction of business at any
custom-house.”

Sec. 71. That section three of an Act approved October first,
eighteen hundred and ninety, entitled “An Act to reduce the reve-
nue and equalize duties on imports, and for other purposes,” is
hereby repealed; but nothing herein contained shall be held to abro-
gate, or in any way affect such reciprocal commercial arrangements as
have been heretofore made and now exist between the United States
and foreign countries, except where such arrangements are incon-
sistent with the provisions of this Act.

Src. 72. All Acts and parts of Acts inconsistent with the provisions
of this Act are hereby repealed, but the repeal of existing laws or
modifications thereof embraced in this Act shall not affect any act done,
or any right accruing or accrued, or any suit or proceeding had or com-
menced in any civil cause before the said repeal or modifications; but
all rights and liabilities under said laws shall continue and may be
enforced in the same manner as if said repeal or modifications had not
been made. Any offenses committed and all penalties or forfeitures or
liabilities incurred prior to the passage of this Act under any statute
embraced in or changed, modified, or repealed by this Act may be
prosecuted or punished in the same manner and with the same effect
as if this Act had not been passed. All Acts of limitation, whether
applicable to civil causes and proceedings or to the prosecution: of
offenses or for the recovery of penalties or forfeitures embraced in or
modified, changed, or repealed by this Act shall not be affected thereby;
aud all suits, proceedings, or prosecutions, whether civil or criminal,
for causes arising or acts done or committed prior to the passage of this:
Act, may be commenced and prosecuted within the same time and with’
the same effect as if this Act had not been passed: And provided further,
That nothing in this Act shall be construed to repeal the provisions of
section three thousand and fitty-eight of the Revised Statutes as:
amended by the Act approved February twenty-third, eighteen hun-
dred and eighty-seven, in respect to the abandonment of merchandise
to underwriters or the salvors of property, and the ascertainment of
duties thereon.

Src. 73. That every combination, conspiracy, trust, agreement, or
contract is hereby declared to be contrary to public policy, illegal, and
void, when the same is made by or between two or more persons or
corporations either of whom is engaged in importing any article from
any foreign country into the United States, and when such combina-
tion, conspiracy, trust, agreement, or contract is intended to operate
in restraint of lawful trade, or free competition in lawful trade or com-
merce, or to increase the market price in any part of the United States
of any article or articles imported or intended to be imported into the
United States, or of any manufacture iuto which such imported article
171

enters or is intended to enter. Every person who is or shall hereafter

be engaged in the importation of goods or any commodity from any.
foreign country in violation of this section of ‘this Act, or who shall

combine or conspire with another to violate the same, is guilty of a

misdemeanor, and, on conviction thereof in any court of the United

States, such person shall be fined in a sum not less.than one hundred

dollars and not exceeding five thousand dollars, and shall be further

punished by imprisonment, in the discretion of the court, for a term.
not less than three months nor exceeding twelve months. ’

Szc. 74. That the several circuit courts of the United States are
hereby invested with jurisdiction to prevent and restrain violations of
section seventy-three of this Act; and it shall be the duty of the sev-
eral district attorneys of the United States, in their respective districts,
under the direction of the Attorney-General, to institute proceedings in
equity to prevent and restrain such violations. Such proceedings may
be by way of petitions setting forth the case and praying that such
violations shall be enjoined or otherwise prohibited. When the parties
complained of shal) have been duly notitied of such petition the court
shall proceed, as soon as may be, to the hearing and determination of
the case; and pending such petition and before final decree, the court
may at any time make such temporary restraining order or prohibition
as shall be deemed just in the premises.

Sxc. 75. That whenever it shall appear to the court before which any
proceeding under the seventy-fourth section of this Act may be pend-
ing, that the ends of justice require that other parties should be
brought before the court, the court may cause them to be summoned,
whether they reside in the district in which the court is held or not;
and subpeenas to that end may be served in any district by the mar-
shal thereof.

Sec. 76. That any property owned under any contract or by any
combination, or pursuant to any conspiracy (and being the subject
thereof) mentioned in section seventy-three of this Act, and being in
the course of: transportation from one State to another, or to or from a
Territory, or the District of Columbia, shall be forfeited to the United.
States, and may be seized and condemned by like proceedings as those
provided by law for the forfeiture, seizure, and condemnation of prop-
erty imported into the United States contrary to law.

Sxo. 77. That any person who shall be injured in his business or
property by any other person or corporation by reason of anything
forbidden or declared to be unlawful by this Act: may sue therefor iu
any circuit court of the United States in the district in which the
defendant resides or is found, without respect to the amount in con-
troversy, and shall recover threefold the damages by him sustained,
and the costs of suit, including a reasonable attorney’s fee.

Received by the President, August 15, 1894.

[Nore BY THE DEPARTMENT OF STaTE.—The foregoing act having
been presented to the President of the United States for his approval,
and not having been returned by him to the house of Congress in which
it originated within the time prescribed by the Constitution of the
United States, has become a law without his approval. ]

August 28, 1894.
INDEX TO TARIFF,

AUGUST 28, 1894.

 

 
 
  
 
  
 
 
 
 
 
 
  
  
 
  
 
 
  
  
 
   
 
 

 
   
 
 
 
 
 
 
 
 
 

    
 
  
 
       
 
     
 
 
   
    

 
 
   
  

 

   
 
  
 

A. : Paragraph.

Paragraph. | Ammonia, carbonate Of ....-.-+2+0+-++22425. 84

Abortion, articles for causing. Sec. 10. muriate of......------ 8h
Absinthe:waessicctessiccaneseeceesestetese 240 sulphate of. = 84
“Acetate, lead sccicwiccacwinaceassreaescesccce 49 Amylic, alcohol 30
A COLIG AGIA. cte-cre siesta rsaricacaiale simiciaiticiaiaseraiaraleiorarate 1 Anatomy, preparations of.-..-.-- - 619
ACIDS; BOOUIGC sos ase cscs cence neers eesecices 1 | Anchors, or parts of..........-..-. 126

DOTROIG 233542 wares esses uscee ese rs ees 2 ANGCHOVICS 0202002520220 scenes en! 208

for chemical purposes.........--------- 363 Andirons of cast iron............-. - 184

Chromic ....-. 0-2-0 ee eee e cece eee cece ee 3 Angles, iron or steel.....-----.-. - 118

CATA G a rescrcin cereswcinmicin semsareseiden tisieisicieise 4 | Aniline, arseniate of ..........-.. - 383

for manufacturing purposes ...--.-.-.. 363 OILS. sce seotecetenmeeeeemenes - 568

for medicinal purposes......-...-...-.. 363 BOltS oa nc acaseniecxememetax . 372

pyroligneous....-..-.---------+-------- 1 Animal carbon.............-.-. - 408

BUIPHULIO  caraicicinie sions se e'we tie sessiecianencs 643 bladders ........-..---.----

tannic... . 5 hair ..

tartaric 2 6 integ
Aconite.....- 5 364 | Animals ..

Acorns... 231, 365 Anise seed...
Agates 366 seed oil, or anise oil......--
» Agricultural drills, planters, mowers, AnD attObectsenencvacaeedsndaues
horserakes, cultivators, threshing extracts of ............-..--
machines, and cotton gins Anthracite coal.............---

GOONS sna sosesecieseses ce soswsiew ccc 5 Antimony, metal....-.......... 376
Alabaster ......-- ore..--..-- 376
Albatas conde sic cnniccice. ca nemanepeaessaewmsate tees ae 376
Albumen. .....--.--.---20- eee ee eee ee cen e ee ulphite of, crude.......-.- - 376
Albumenized paper ......------------------ Antiquities .............-2..--..- - 426
Albums, autograph .. Anvils.... 128

photograph .... Apatite ......- - 377

SCTap....----- Apparatus, platinum .-.....-. 590
Alcohol, amylic ....-..--------++-+++-2+22e+ Apparel, theatrical........... . 596
Alcoholic compounds .....--..-.----------+ Appleds csececccss2eeuscters. - 213

perfumery ..--...-----------+----eeeee 7 | Argal.....--.-------.------ - 380

preparations, medicinal .--....---.---.. 58 | Argentine ......-...-.----- 158
DANG ssyoniciseccomcicariciasnicer en cieeetecn cee 245, 248 Arms, Sid@...--..-.2s-5.0+825 --. 139
Alizarine colors and dyes .-..-------------+ 368 | Aromatic seeds ..........-- 164, 470

assistant...--.- a aisisivis wiapsrasiee mene 2c 26 | Amracheccscaicscacasceeceas -- 240
Alkahiés) 22c2sicecseseccenesscsecetios: -- 60 Arrowroot ......-.----.---- 381
Alkaline silicates 68 Arseniate of aniline.......---.. - 383
Alkaloids ...-...---.---0e0eeeee0-- 60 | Arsenic, and sulphide of. 382
Alloys used as su for steel. Art educational stops....-. 384

a. AMA CAMA 2 ats 3ocims ai eid asays See avesesciansti squares, made of carpeting. 296

lead .......- 5 works of American artists 68

nickel. . WOLPKS OF acionisnmintinwiele vere seccoenteincie
Almonds........- 221 | Articles composed of two or more materials.
Alpaca, Sec. 4.

am . imported by the United States......... 385
cake ..... ae or monisnategbureds unenumerated.
ec, 3.
the growth, produce, and manufacture
Alumina....... of the United States................-- 387
sulphate of .. Artificial feathers ........-
Aluminous cake... PUTS) osncx seeecewesanne
flowers.

rains. .
CAVES... ccs e erences

 

mineral waters....-.-
stems ........-.-..---
sulphate of barytes. .
sulphate of lime..-...-- 2
Artists, American, works of.........-....- 686
Arts, models of invention, and other im-
goods export : : provements in......--..---+---------- 557
goods exported and returned, interna! Asafetida .«.---... % 391
revenue tax on. Sec. 19. Asbestos, manufactures o: 351
vessels built for foreign ownership, or unmanufactured -.- - 388
for foreign trade. Sec. 7-8. * Ash soda.......-...-..- eee. OF
vessels, coal stores of.......----+-++-- 441 Ashes, beet root ....-......----.-0- 22 eee eee 389
174

  
 
  
  
 
  
   
  
   

  
  
 
 
  
 
 
   
     
  
 
  
  
 
       
  
 
    
   
  
  
   
    

 

 
  
  
    

   
  
   
  
   
   

 

  

  
 
  
   
 
 
   
 
 
  
  
 
  
 
    

 

 

  
 
   

Paragraph. Paragraph.
Ashes;: DONG isescdededas aecnntnserocaesuee 408 Bisque ware ....------------2 20ers tree 84, 85
lye of wood. -- 289 | Bitumen...... - 390
| Asphaltum .... 390 | Bituminous coal . 3184
' Axle bars .. . 127 | Black, bone... 40)
| blanks .-... fc 97 copper ... 452
forgings for -- 127 ivory, bone, or vegetable 40
Parte Ofsjoeccepcenes eke peu cneeeneeins 137 lamp...-..-- apainenieisis 40
oxide of tin - 653
B BAltS tcc. ,4eeeaee ns 595
: sheet iron and steel. . 118
_ Back saws 154 taggers iron and stvel.. 118
Bagatelle and billiard balls. -- 820 Blacking......-.--.---+0+-2-nee2ce++ 9
| Bagging for cotton.--.-.--..- -. 3924 | Blacksmiths’ hammers and sledges. 129
: WASIG xvwonenscses cage . 577 | Bladders, crude ....----------+++-++- - 403
Bags, domestic, returned -- 387 manufactures of . - 351
. prain....... 3244 | Blanc fixe... staists 39
gunny.. 501 | Blank books .. 311
Bait, fish for 482 | Blankets, wool. - 282
Ralls, cbess, billiard, pool, and bagatelle... 320 Blanks for railway 156
Balsams 163,470 | Blasting caps..---------- 327
Bamboo see. 684 | Blocks, granite : -- 106
Barks, cinchona -- 294 last, wagon, oar, gun, heading, and simi- me
CcOrK.---.--- wee i
AINE x asxse - 164,470 166
extracts of . eg) zinc... 174
Barley ....----- 191 | Blood, dried. 404
malt........ ---. 191 Blooms.... 122
Barrels, empty 180, 387 iron. fa 111
containing oranges, limes and lemons... 216 for railway tires - 156
Bars, axle .. - 127 | Blue paint or colors 38
Tass. .- 159 ultramarixe. --- 3
copper - 454 vitriol..... 435
lead .......- 166 wash...-.- 43
iron, rolled . 112 Boiler tubes, pip 130
platina..... 589 plate, iron or steel - 114
railway .... -+:, 117 | Bologna sausages ...... - 40
splice, steel ...- - 122, 152 Bolt-blanks ..... -- 131
Bary ta, carbonate of . 395 | Bolting cloths. 407
earth....----.-- 395 | Bolts, iron - LIL
manufactured . - 37 shingle, handle, heading, and stave .... 673
unmanufactured - 895 | Bonded manufacturing warehouses (sec. 9). 387
sulphate of. 37. 395 warehouses for smelting and refining
Bauxite .. 396 metals. Sec. 21.
Bayrum.. 242 Bone, ash...
water 242 1
Bead or beaded trimmings .. -. 354
Beaded silk goods..........- - B01
Beads, glass.....-.- 99 9
Beams, iron or steel agen LID chessmen, dice, draughts, billiard balls. 320
Beans.-.-+--++ 20+ - 197,198 cuttlo fish. 465
if drugs.- - 164, 470 dust 2 a 408
castor......-.---- 205 manufactures of. . 352
gronnd, or peanuts........ -- 223 | Bones, crude ......... 408
onquin, tonqua or tonka.. 656 | Bonnet and hat pins ... 170
Beauxite ..--.------ cooeeeesee 396 Bonnet, braids, plaits, laces. - 417
Bed sides, of carpeting 296 | Bookbinders’ skins..... oe
Beds, curled hair for .-.....- 3324 | Books......-------- 410, 414
feathers and downs for . 477 blank ... 311
Beef......------ -- 2244 professional 2h 596
Beer...-..-- 245° | Boot, shoe, and corset lacings. . 263
ginger.- 248 leather .....-.-.-.-------0+ 341
Beeswax ...-- 397 | Boracic acid. f 2
Beet-root ashes. 389 | Borate of lime 10
sugar, seed ... +. 611 of soda... 10
Bell metal and bells broken . -- 898 Borax, crude. . 10
Belting, leather -. 340 refined ....--.--.. 10
silk ....-..- 200 | Bort or diamond dust 467
wool . 286 | Botany, specimens of 625
Belt pins. 170 Bottles.........----- 88, 90
Bene . 61L quicksilver, returned . -. 887
Bend le; r 340 | Bottoms, copper..-..-.-. zeae" LOE
Bergamot, oil of - - -- 568 | Bounty on sugar. 182, 1824
Berlin blue..... -- 38 | Box shooks - ---. 180
Tugs --------- sexe, 287 WO0ds cabomonen eoamainee neon . 676, 684
Berries, if drugs - - 164,470 | Boxes, American shooka returned as....... 3
Bicarbonate soda .. ee» 64° shooks, returned containing oranges and
Bichromate potash = 34 TOMONG}soe.cje 2 seeteasewisisoeas ier carga 216
BOGA cx c2creeeness cnesiss 66 |. packing.... .. 180
Billard and bagatelle balls 320 Braces, cotton . 263
Binding twine .-----.....- 399 wool . 286
Bindings wool.. 286 silk . 300°
Sills... cess 300 Brads ... 349
Birds ....-.------- oe 401 | Braids .... 417
dressed and finished... 328 cotton 263
OSES .---------- eee e-- 471 wool .. One
skins - 400 Bil Ki mewn sroincinatinic sivreiotowaeenwmetncte dare c 300
Bist 220005 sicais vewee eee enneesececcaces 402 Branding. Sec. 5.

 

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Paragraph.
Brandy ..--.. a nial ste Siais oe sic aisinie aes 237, 238, 241, er
COLLIN fOF ws wes sign seeewereases eee ceas
Brass clippings and old brass 158
in bars or pigs 159
Old scceeesess 159
Brazier's copper 161
Brazil se deta 491
paste......--.- 416
rabtiten pebbles. - 418
Bread knives. .. 140
Brecca, or breccia.......- 419
Brecch-loading firearms. . 148
Briar wood..-.....------- 684
Brick .s.02: 20s 76

magnesic fire. .
Br imstone, crude

 

   

Bristles.-....-.-
Britannia metal.
British QU cicscsi22 rascinememsiecinie cetera s te
Brokers, custom-house, licenses to. Sec 23.
Bromine <e20 seeds ecicexeciarccsacnsecsvans 421
Bronze flitters .. 160
metal leaf... 160
powder.... 160
Broom corn - 422
Brooms ..... 814
Brushes. 314
Buckwheat - 190
Buds ..-.---- 64, 470
Buhrstones..-- 638
Building forms. - -- 113
stone.....- 1054, 106
Bulb beams - -- 113
Bulbous roots. 164, 470
Bulbs: scscecciacecacweae'e - 164,47 470, 611
Bullion, gold or silver . 423
Bullions, metal thread... 162
Bunting, wool......-..- 283
Burgundy pitch. 424
Burlaps .....------------- 4244
bags for grain, made of. 4244
Burnishing stones........ 594
Burr stones in blocks....-..-.----- 638
Butchers’ knives, forks, and steels 140
Butter cccsusas ens seceeecs siginecise oe 194
cocoa. ... 230
knives .... 140
substitutes for. 194
Butterine (cocoa). 230
Button forms ..- 315
Buttons, agate. 316
bone..-.- 317
glass. . 317
HOPED acca ouesienieins Sai 317
ivory and vegetable ivory 317
POAT ce caniewaicineine se'sisiesi= 316
shell .. 316
shoe... 318
wool .. 286
Butts, jute... ccs .cc nsec eens cence eee newer eee 497
c.
Cavleges cies sidtaerooarerheaisisigityaaeninnios Sebaie sini 425
Cabinet woods in the log .....-.--------.--- 684
Cables, istle, Tampico fiber manila, and sisal
QIAGS ..----- 2 eee eee ee eee eee 268
hemp.. 268
Cacao ..... 447
Cadmium . 427
Cajeput oil. . 568
Cake, alum -. 8
aluminous. 8
salt ....- 622
Calamine " 428
Calcined magnesia - oe Dt
Calfskins. bookbinders 341
tanned and dressed..-...---.------ 341
Camel, hair of, roving, roping, or tops 276
hair, Paw. .--.-------- ee eee eee (85
Cameos ...---- 336
Camphor, crude. 429
refined .-..-- 103
Canary BOOM: cc sain teaver 611
Candle, wicking, cotton.. 263
Candy, sugar.-.-------- 183
Cane, chair and reeds .... 179

175

  
 
 
   
 
 
 
  
  
  
 
   

 

    
 
   
  
  
  
 
  
   
 
 
   
 
  
 
  
  

   

 

  
   
 
 
  

3 , Paragraph.
Capa, blasting... sjcee cecseeeeneceeecenees 327
percussion .. B27
Capsicum ......- 235
Caraway seed . 611
oil of........ 568
Carbon, animal ........-...-- 408
Carbonate, mineral, of magnesia 543,
of ammonia..........-..- 8h
of baryta ... 395
ot magnesia. 84
“of potash - 595
of strontia.. 640
Casbonlies noils 279
WOOL. ...oueesce:: toe oes Ynese 279
Gilihove of American TAP UMEAG ITER 2 387
lass ....-.-+ 88
Cardamon seed. - 611
Cardboards ... 308
Card clothing . 132
waste --.-- 685
Carded waste - 279
Carded or combed silk 298
Cards, playing 312
internal revenue tax on. Secs. 38 to 47.
Carmines 48, 514
Carpeting, felt .....-......- 294
Carpet druggets and bockings -. 294
mats, rugs for floors, screens, “covers,
hassocks, art squarcs .....--.----.... 216
rugs for floors. ....--..----2.eeeeeee eens 296
Carpets—
Aubusson, Axminster, moquette, and
PROTA 6 occ, 2 ras cjsnicieiniacrenesecoinmicisiz rain wie cioic 287
Brussels --.- 289
tapestre 291
chain, Venetian . . 292
cork ....-- 273
felt.......- 294
jute or hemp...--.-...------------ 269
axony, Wilton, and Tournay velvet 288
treble ingrain 292
two-ply ingrain g3 293
velvet ...--.%----- 290
velvet, fps 290
wool, Dutch cere ciantiers 293
wool, tlax, or cottun - --. 295
woven whole for rooms 287
Car-truck channels ..-..-.- 113
Carving knives and forks....-.- 140
Casks of American manufacture 387
empty..---.------------------- 180
Cases, musical instrument . 3264
Cassava or cassada .....- 646
Cassia and cassia buds. 626
OML ORs ee eeosasigses sae seisierga sce 563
Cassiterite, or black oxide of tin .. 653
Castile soap.-----.---------+---+-+ 63
Cast hollow ware 136
Castings, iron .--.-- 134
malleable iron - 185
StObl siscccciccssatcestos ee teecbree sees 122
Cast iron, irons, sad irons, tailors’ irons, aE
oe irons.... 134
pipe....----2..--- 133
riates for stoves - 134
vessels..-.-...--- 134
Castor site ieiccrnes 430
beens or seeds. - _
sig\id cea needs aisle ieveraieiele=! iT
Guteuit, manutactures of . 351
“unmanufactured ..- 431
worm gut ..-.-.-- 431
Cattle hair 504
] neat, importation of. Sec.17.
Caustic potash iseeincenseiisies 595
soda......-- 65
Cedar in the log 684
lumber.... 676
Cement ... 79
Cerium 432
Chains of all kinds .. 137
Chair, cane or reeds. - 179
Chalk, French...-.-.- 11
precipitated 11
prepared..... 11
preparation of . il
TOU na sessosseseseese ll

 
176

  
 
     
 
 
  
  
 
 
 
 
  
 
 
 
 
  
  
   
 
  
  

 
  
  
 
  
 

 

     
 
 
 
 
  
  
 
 
 
  
  
 
 
 
 
   
 
 
  
  
  
  
 
  
 
  
  
 

  

   
 
  

 
 
  
 
  
 
  
 
  
 
 
  
 

  
  
  
  
  

 

 

 

 

Paragraph. Paragraph.
Chalk, unmanufactured Coal-tar Colors ...-6----eee sere eect ere reeres ae
Champagtie..vc.cs.<<scc0scese anne crude ..- 43
Channels, car-truck ..-...-.....-- dyes ...------++-: sererse 14
Charcoal .......- preparations, medicinal ..-.- 58
iron... preparations, and products of. 443
Charms - Coat linings of wool....--------- 283
Charts .- Cobalt and cobalt ore-.-- 444
Cheese .. oxide of ....------+-- 144
knives .. sre Cocculus indicus..------ z 445
Chemical acids.....-.--.-------+----- Cochineal ......------+++ 446
compounds ...-.---------++-+-+ Cocoa, crude 447
SAILS va sesn cmewsigeragaseis cesideieer 60 butter... 2 230
wood pul 301 butterine...-..-.--- oe 230
Chenille carpet 287 fiber mats and matting. . 356
curtains, tab. 260 leaves and shell....-..-- 447
Chenilles, silk........-.-. 299 nuta in the shell..... 224
Cher0ots. ccccneccoveceeesecessseee ose 188 nuts, prepared......- 218
Cherry jmite 25 scscncson geavastercseeweewee 247 or coir matting.---...--- 356
Chess-men and chess balls...-...--..------ 320 prepared or manufactured. - 229
Chickory root.....---.----++---2--eeeeee 227,435 | Cocoons, silk ...-.----------- 617
CHIGA WAL Brxcewynceedasartesncenws ~-. 84,85 28
Chinese blue. - - -- 38 499
Chip for ornamenting hats.-... 417 448
manufactures of ...---....- 352 uw : 231
Chioral hydrate «..-.-+-+--i0-0-« . 12 | Coins, foreign, values of. . 25.
Chlorate of potash.....---...-- - 595 gold, silver, and copper. -..------+++-++- 449
of soda.......-------------- - 621 O1d 0-2 ee ence ee cee ne rece te ence eer eeces 426
Chloroform.....-.-----------+-- . 13 | Coirand coir yarn.....--..-----------+----- 450
Chocolate .....------------- - 229 OKO... eee ence eee ---- 318%
confectionery ---.------ . 229 | Collars..-....------------- -- 275
Chromute of iron.-.--.....- - 438 Collections of antiquities -..-...------..--. 426
of potash....--..-----.----- - 54 Colleges and institutions. -..-... 413, 585, 603, 686
of soda..-...----------- . 66 | Collodion and all compounds thereof. ...... 15
Chrome green. ....--..- - 41 | Cologne water ....---.------+-+-----+ 3
Chromic acid....------. te 3 Coloring for beer......---.-----++----22-0++ 16
OT O siinw sia ¥eent sem ecinsecis --. 438 for brandy .-.-.--------0----+ee2 ee eeeee 16
Chronometers, box or ship - - 172 for other liquors 16
Cider ......----0s002-220-05 - 436 for wine....------- 16
Cigar boxes. Sec. 26.-...--..-- = Colors and paints, alizarine - 368
Cigarette books and book covers. - 359 all coal tar 14
PAPEL csccsecselsscessasecee 359 all other paints, colors,and pigments... 48°
Cigarettes 188 baryta, sulphate of .....-.--.---..------ 37
Cigars .....-. 188 pack. ...0--- eee eee eee eee cee eee ee 40
Cinchona bark . 394 blanc Axe... .-.-...20-- nn eee eee eee e enone 39
bark, salts o 601 DIOS seen cm caricenice hivacesceeecmasences 2
Cinnamon and chips of 627 brown acctate of lead....-.------------- 49
O11 fina oomeniteesecee 568 chrome and chromium 41
Circular saws. --- 154 chrome green - 41
Citrate of lime. 536 chrome yellow 41
Citric arid ..-..-2-.---.-.0 eee ee eee ee ee ee eee 4 crayous -.----- 48
Citrotiolla Wil. <.1c0cs-cnencss ca cacsananaces 568 frostings... 48
Civetscrsccaassa sir ssceccicine saaeceencmacicten 437 akes....---- 48
OU ooreectetadenrondnereitacainsicteicinie ecclesia 568 litharge ...-...-------. - 49
Clapboards, pine -.-..----------------- +--+ 677 ochre and ochrey earths..--.....--- 42
SPLuco .-..---- pone te cneeccceeeeeencenens 678 oranye mineral.....-.--.-------+--- «51
Clay, china or kaolin .--.-.---.----+--+----- 82 oxide of cobalt 144
common blue-..--------------- eee ee eee 439 oxide of zine ....-..-.-.-.-.--..-- 47
unwrought....---.---- 22 eee ee eee eee nee 82 quicksilver, colors containing - 45
wrought ....--.---------0- 22sec eeeeee ee 82 red lead........--..-------2----0- 51
Cliff stone .c.ccccesse ste cssacs ee eeeteuste ses 638 red prussiate of potash ........ 57
Clippings, as paper stock ..--.--...-....--- 577 ultramarine blue......-.....-.--- 43
of brass or Dutch metal. ....--.-..-.--- 159 vermillion red. . 45
of copper wash blue.........-...--.0-0-6- - 43
Cloak pins. .-.--. white acetate of lead. 49
Cloaks made of wool, worsted......-..-.... 285 white lead .........---------- 52
Clocks ..-.--------++-2---0r rere eee eee cece ee 173 white paint, containing zinc . 47
Clock wire ...-.-------++++-++-++2--+- 124 whiting, or Paris white...... 46
Cloth, bolting .......-..--------.2---eeeee ee 407 ging, OXIdG OF ...--m00en exnane 47
Cotton..-....------- esses eee eee 252, 257 Columns and posts TT .--...---- 113
crinoline -...---.-.-----------+ 333. | Combination guns.......-....-. 143
cut for buttons......-.-.------ - 815 Comfits..../.....---------e-- 218
gunny, old .....---.----..------- 501 | Compounds, alcoholic 7
nny, as bagging for cotton . 3924 chemical ......... 60
air known as hair seating... 334 of pyroxyline .... 15
oil, for floors 273 or preparations, d 7 239
waterproof clot! 273 | Componentmaterialof chief value. 4,
Clothing, card........- 132 | Composition metal, copper.---.--.-.......- 452
ready-made, cotton... 258 | Conception, articles for preventing. Sec.
ready-made, silk ...... 301 10.
ready-made, wool....-..- 284 | Concentrated melada and molasses ......-. 1824
Cloths, gunny, old or refuse. 501 concrete ...-..---+s--++-- beso es: 1824
Cloves and clove stems..-........--. 628 Condensed milk 196
Coal, anthracite and coal stores of American Confectionery .-..------ 183
VOSSCIS) 2.2% sermaractaelaginad sce bererete tesa’ 441 chocolate......-- -- ~ 299
bituminous and shale . - 318% | Connecting rods, strel 122

    

coke 318: Convict labor, prohibition of importatio:
slack and culm ...-.......-- oeeeceresees 3184 of goods product of. Sec. 24. =
177

seen aysyea

Dooks’ knives, forks, .and stecls:
Sogper Plack or-coarse......

ottoms ...-.-. -..-

‘’ braziers’

cement...

clippings from new

© COADS. —-- wee neem ane!

eure !

  
  
  
  
 
 
 
 
    
     
      
  
  
 
 
   
  

° wines.and_ other. liquors, . ascertainment:
-of .proof..... » 23:
Cords, silk...

Wool .....-.---.---
Corduroys, cotton
Coriander seed ..-

ork earpets,..-.-,
=. manufactures
wood or bark,

19
Corporations works of “art eae im: ©

: ported for +5. 686

Corset Iesines, cotton 1268

seqaecnrsee 124

sevengese., 273

Cosmetics acmmes. OL,

Cotton”

 

F,99
wen eas, 261, 262
deries, insertings,. ,, -
ichings, innings
ndpw, curtains a

 
  
 
        
 
  
     

| qhandkerchiefs..-...----:--2-:e-areee ee
a ings for boots, sh

a ones ‘for bicycle tire
ae manufactirés of
wap neckties or néckwear

 

OV Sane att

 

\

Paragraph.

260
268

 

‘Cotton.sleeve-linings
spindle binding
* stockings:.-

  
  
 
    
 
  
 
 
 
  
  
 
 
  
   
 
 
 
 
 
 
 
 
    
  
 
  
  
  
   
 
 
 
 
  
 
    
  
  
 
 
  
 
 
 
 
 

nders.. 263
~. table.covers, chenille-. 260
“ tapbo.-.- a. - '263 |
‘°! thread. . 250,251
' ties of iron or. steel ~ 459
» trimmings... 276
velvets angl.velvetcens. 259
warps... 250
waste. 458
“Wearing appa 258
sf “ ae =a * 263
Guindy Di anna
Cranks, mi | wroughtiron-- "326
Cream of.tartar..--- oo 1B
“ nuta...--.. “491
Crinoline cloth, hai
Wiha... 01005 !
Crochet needles 150 *

Crockery. ware, not ecorated.

decorated...
Crosacut saws.
Cucoa or cacao

'o: oil
Crowbars, iron or stee

 

Crucibles —-. 0.2.22... 83
one puistele ae é 556
alite or. 0] 60
Cerarely ahah cass 8
f 74

Oubtings, hi
Cuttlefish bone
Gyanite- re
Cylinder and crown, glass

iwaa narrarftes
Dandelion TOOk. cadeuee aes *
Darning needles .......- 4.
Dates -.~

Decanters
Decoctions of Io

miners’

watch “jewels.
Di ce...
Dio blocks, steel...
Discriminating duty." See. id
Disks, glass.
Distilled oi

 

Dolmans
Domestic articles
Down quilt:
Downs ..-.
Drag saws ..

Dragons’ ble
178

 
 
 
 
 
 
  
  
 
    
 
   
 
 
 
  
  
 
 
 

   

   
  

Paragraph.
Dr au ghtssccciscise cannes anes acosecc Sisisis ois wie 320
Drawback. See. 22.
reizaported domestic articles (sec. 19)... 387
Drawers, cotton ....- 262
Drawing paper...- - 310
Dress trimmings. . 286
Dressed line, flax. . 265
hemp.........- 266
Dried acorns - 365
apples. . : = 213
blood........ - 404
chicory root....- --- 435
fibers, insects, etc. 164, 470
Fish wescsccswes - 209
- 203
eet tes 124
Drills, agricultural - . 591
Dross, lead ..----...- 165
294
164, 470
Dry plates or films, photographic. . -. 858%
Duck and damask cottons.......- 264
Dust, diamond -.-....-.-- - 467
Dusters, feather. -... - 314
Dutch ingrain carpets. - 293
metal, in leaf .... - 160
527
470
386
16}, 470
extracts and decoctions for. 164, 470
Dyes, all coal tar .-.....---.-..- -- I4
alizarine .........- 368
extract of logwood. 18
Oh sacra Sin ona eciciac, 527
Dyewoods, extracts of.....-.2....-2.--. eee 18
E.
Earth, barytes ..........----- 20-00 eee ee 395
Earthenware, common yellow and brown-. 83
crucibles

  
 
 
 
 
 
  
  
 

plain .........-
ornamented ......-
stone and crockery. .
Earths, ochery.....-....
wrought or manufac
sienna....

unwrought and unmanufactured.
Ebony woo

Edgings, flax, or other vegetable fiber...... 276
Eftects, household, of persons arriving in
the United States...........---..2... 414

of citizens of the United States dying
abroad

    
     

insects -

     
 
  
  
  

 

 
 

silk worms
Embroidered articles, flax, jute, or cotton,
or other vegetable fiber ............-. 276
handkerchiefS....-...--..-.-----.----+- 276
wool, worsted, hair of the camel, goat,
alpaca, or other animal............-.. 286
Seo INS aden uk ee - 301
Embroideries- - 301
Emery grains ....- - 822
manufactured . - 822
- 472
- 101
144
76
341
i 78
Encaustic tiles. 78
Enfleurage greasc......- 568
Engraved fashion plates 476
steel plates .....- Kees 151
glagg s+ rereeeevaenyereapreeres 97

   
    
    

  

  
  
 
   
   
   
  
  
  
   
   
  
   
 
 
  
  
 
  
 
 
  
    
 
   
 
  
  
  
  
 
  
 
    
 

 

 

 

 

Paragraph.
ers’ diamonds ..-.----+-----++ 2200 -> 4
eee ee 410, 412, 687
Envelopes. - 307, 308, 309
Epsom salts. - uae ‘ : 24, 542
Equipment of vessels, articles imported
‘or. Seca. 7, 8.
Erasers, or parts thereof....-..-- 138
Ergot ....-----------++0+ - 473
Essential oils =: 60
Etchings. -...-.--.-------+- - 412, 575, 686
printed more than 20 years. 410
Ethers ....-.--- 17
fruit... 7
nitrous... Ww
sulphuric - i
Excrescences . - 164, 470
Explosive subst: - 825
Expressed oils ....-.-- 60
Extract of meat.--..-- - 225
of opium, aqueous - - 85
of rocoa or roucou. - 375
of safflower. 605
of satfron. 605
of sumac ..- - 18
Extracts of barks.. - 18
of dye woods .. 18
of hemlock bark. 18
of indigo... 514
of licorice - . 23
of logwood . 18
of wadder -- 541
of munjeet - - 541
Eyeglasses.........0-200--0----e sence ee eeee 98
KF.
Fancy soap 63
Fans of all kinds except common palm-1
AB iaesis die 3 aes nes asiaewaedivaseees anata 330
palm leaf, common 474
Farina ......-..----. 475
Fashion plates. 476
Feather dusters. . 314
Feathers .....-. 328
for beds ... - 417
ornamental. - 328
BOldspar ci veasiaciteas neaa.seicecunsiws - 478
Felt, adhesive for sheathing vessels - - 479
carpeting - 294
roofing -.-..- - 3804
wool, 282
Fence posts. wood 673
rods of iron or steel . - 123
Fennel oil.....-.--- - 568
seed........ 611.
Fenugreck seed... 611
Ferro manganese 110
silicon ....-.- - 110
Fiber tampico.....- 497
wares, indurated -- 353
Fibers, dried . 16}, 470
Fibrin. oi: 2-22 - 480
Fibrous substan 497
i 217
222
Fih hot yh: 358
‘ilms, photographic. é
Filtering-paper .. aor
Firearms...-.-. . 142
sporting 143
combination shot guns and rifles. 143
Fireboards, paper for....-....--.----- - 310
Fire brick, maguesic 17
Firecrackers .... 323
Firewood ........ 673
Vish, American caug! 568
anchovies ...-.. - 208, 210
-- 19, 403
211
471
482
481
pines. rata preracataucsdialaieieavaiel tein cs ok 19
herrings, pickled, frozen, or salted... 210
oil, produot of American fisheries
OL OLLG? sasasvesasxees

 
> Freestone .....---..-+.-

Fresh beef ...-.-.

Fruits, apples

179

     
 
  

 

 

  
   
   
   
   
 
   
 
 
   

 

 

Paragraph.
-- | 210
208-210
615
483
- 209
19, 403
Flannel, wool, for underwear...... 282
Flasks, quicksilver, returned.... 387
Flat rails, iron or steel ........ 117
Flax, for covering cotton 3924
pi SE iso nase 272
ackled, known as ‘‘ dressed line”’..... 265
hemp, jute, or other fiber, il manufac-
tres OF s0. 20. ceciecces sins sia siawisve cisions 277
hydraulic hose --- 273%
laces, edgings, nettings and veilings,
embroideries, insertings, neck ruf-
flings, ruchings, trimmings, tuckings,
lace window curtains, tamboured
BTU CIOS «<2. nocisie croineiieicws amieucine mains 276
manufactures of. 277
nets..-....-. since wee Ee seewieeie: 272
not hackled.............-...-.-- 497
oilcloth for floors 273
wares: 206
29
272
sisisicieis 497
Ga teoues 2754
497
waste, unmanufactured..... 497
water proof cloth ...-....... 273
webs......- Roeee ee ae dieaises -- 272
yarns or threads .......-..-. 274
PH 2 sccecie seca cawiaciegincacases 484
stones, seen wiodiescialans 48s
Floats, metal... 141
Flocks, wool. 279
Floor matting... 485
Floss, silk.... 298
Flour, TMC sis swcedsscceseeseeseezes 193
TY 0. ance nsec n een eee e eee nee e eee 190
BAQO.-- 2202-2222 eee ee cence ee eee 606
snuff ..... 187
wheat.....- - 190
BLOW OT S6C0S scacciniecs secaoawsdcacnc ccs 611
Flowers, as drugs.. 16}, 470
Flues, boiler .: 1
Forgings of iron or 115, 126
Forks, tuning. - - 8263
OBS S pore costes ccsinia cine sis mes eealsisisaisssisisinwee 486
Fowls, land and water...-...-..---.--+--.4+ 401
POTTY: asscw acidic cniscatemiccins sedeciasuisais: 226
Frames for optical instruments, etc........ 98

of looking-glass plate.............-....

   
  
 
   
 
 
   
 
 
 
 
 

French chalk...-.---.2+0.+.ssssseseecee

Friction matclies. eeeec oat
Ee sictciem sea

Fruit essences ..-
‘ethers ......-

plants, tropical and semitropical. .

grapes -
green,
OLIVES 555 connie sneteceee
oranges, lemons, and limes 5
pine apples .........--- sesteeeeeseeeeee 2135
plums, prunes, figs, raisins, and other

dried grapes...--.-------+--+++-++2---- 217

preserved in their own juices eis
‘preserved in sugar, sirup, molasses.... 218

 

 

tamarinds......----0--- eee ee serene eee 490
Zante currants

Fulminates ...---.-------

Fulminating powders..

Furniture, house a 181

housenold, of persons from foreign coun:
tries TETTUTTP OTTO NT URNS TURP USF PRY TS 4

 

 

   
     
    
      
  
   
 
  
  
   
 
     
  
    

Paragraph.
EGE WEG coe niccnvcdcneiatcasaansd en ereeeene®
manufactures of. .
pieces..........-.
skins of all kinds
Furs, dressed........
undressed...--.
Fusil oil ....-......
Fusible enamel
G.
GOON & ciaice i einicic inenigee sectmayee ebacqeaewed 286
BIE scisciccres is Binh isle Hiei ers eyaeae ated dearer 300
Gain bier a esesees ceapiecseespeeleeseaka teense 494
CAS POLO ee nnnsnceneecnsiadmnauesrcccnaccirs 87
Gelatine -.............. 19
manufactures of ... 354
Gems for colleges ...... 603
German sUVer: <2 0c0ceescs soeccesacn scene see 158
Gilead, balm of......... 393
Gill netting, flax . 272
i 286
248
244
629
ae Seas 244
Gins, cotton ............. “591

Girders, iron or steel ...... Ll.) 13

 
    

Glass, all articles of ....... 89
all manufactures of .... 102
99
AE
- 88, 90
all other, plain, green and colored - - 88
broken and old.-....--.-...---- - 495
carboys ....---.------ ---- 88
east pqlished plate........... 94,95, 97
cylinder and crown polished. -- 92
Gomijonns - sxesesees ceed eax - 88
fluted, rolled or rough plate. - aa 9B
head pins ....-..-..-..--.-- 170
lenses or pebble lenses. .. - 100
magic lantern slides...... 101
MUITLOPSs seas cocce cs cca 102
Ol discs tecratice comics eaioae 495
optical instruments -. 98
pictorial paintings on.........- 686
plain green, molded and pressed 88
pates or disks..........-... 496
slides for magic lanterns... 101
spectacles ...-..-.-..-----06 - 98
stained or painted windows..-........ 102, 686
unpolished cylinder, crown, and com-

MOD ‘WINDOW 206.622 0-0-- 50s seen seees 91
WANS: sec scream vials centenary 88
windows, stained or painted. 102

Glassware, colored and plain....- - 88
OP Alisa viciciciniarseisiauisciercia cians -. 90
porcelain.........----.----- -- 90

Glazed earthenware...-....-... - 76,78

Glazer’s lead.........-.-----.-- 167

Glazer’s diamonds ....-.....-.- -- 467

Gloves, leather.......-..--.---- 343-349

- 350
183
19

19
506

- 20
279, 685
341
98
449
498
498
428
162
163
551
573
169

i 44
PHLOAS: 52 pe secncieaeecccceeeewes - 162
Bweepings Of....---..2...--eeee eee re eee 644

. Goods liable to two or more rates of duty.

(See. 4.)
GOPINgS, WO veeyeeeveergerernreveeperrerer 8G
180

SO darninent
Gorings; silk
oT ook
Giain. bags made of-burlaps

ee exported, filled with grain
ea nee

Paragraph.

      
  
  

 

 

    

See ee
Grapes
Grass, manufactures o:

 

sisal,- binding
sisal,-unmanufactured
rasees, as. paper stock. :
‘Tease.

 

    

Ground beans or peanuts.
bones ....

Aas.

 

Gums, and gum resins...
Gun-barrel molds, steel

  

Gunny bags, old. .....
\° eloth for covering for cotton.
Guns
Guttapercha, crude.
“manufactures of: . - :

Git, cat, whip or worm, tinmanfactived

- ae ome I...
Hackled flax 265
hemp.-- 266
Hair, blank _ 282
braces, bindings, and De 286
SW DUMB. oy ss se nieie eeieiess pa 2d bese se 286
‘" prishes - B14
buttons .... 286

ce

Smal -goat, al paca, and other like ani-
camel, ; goat, alpaca, and other like ani-
mals, -in the. form of roving; ‘roping, ‘

  

oc" fabrics, knit..........
vs! fabrics paving India rubber as a compo-«: a
OF ee material ms 283.
ut ts rh machines:

er printing

    
  
 
 
  
 

Hammer.molds,.
Hammers, placksmith
Hand SAW8.++2-------+

Handle ‘bolts....:ci.2a0-2.240e4
Handles for curling stones
.for knives or. erasers......—
for paragols and UMbTEH aE: yercererer- 1559

 

  

Heading b
Heada, Hetls® us
Hemlock bark, ‘extracts’ of
Hemp, all manufactures of
ie cables and vordaigen.

ae

Herring oil
HeWwn timber
Hide euttings, raw.

Hoods, ‘braids, plaits, laces,-ete.,-for
Hoofs, unmanutacture
Hosp iron
Hop poles
roots.
Hops
Horn, manufaet:
' ‘strips and tips
Hotns, and parts of
Horsehair. ...
-Horserakes : .
Horseshoe nails, wroug
Horséshoes, wrought iron or stee’
| Hidse, hydraulic; linen
Héiise-furniture: +

‘angings,-paper -

387, | Hassocks, made of carpeting
.| Hat braids, chip’.

Paragraph.
“81

 

       
    
   
  
 
 
     
      
  

  
 

   
    
   
 
 
 
    
    
 
   
  
 
  
 
 
 
 
 
 
 
 
   
   

 

  

  

  
 
 
 
 
  
 
 
 
 
   

Hoéiisehold effects of citizens of -the Tuited

© effecte.a sss
Hitbs for wheels:

Hunting- knives
ya

' Hydrographic potash.

Fmitation precious stones-
Imitations of brandy, sp

Implements of. persons ar
Income tax. Secs:27

India malacca joints —~
India rubber, crude ..

© gperap. ceeeres

States-dying in- foreign countries : ..

  
  
     
 
 
  
   
 
  
 
 
 
 
  
  
 

 

rate-of chloral

drographie-charts-: :

' of mineral -water- -.

‘nited States.’

manufactures ef-
milk of -
refuse:

At ewww ee

vuleanized -sveragereess«
‘181

vogaay Pevanroph.
Lndia rubber clothing, ready-made, madein ... :
part of Risiais dip ae ws lava ere are ajnie eae tely +2

..” women’s and ebildren’ 8 dress. ‘goods ‘OF
wool, etc., composed in part of 283
sillk, etc., composed in part of -

 

 
   
  
  
 
  
  
   
 
  
 
  
 
 
 
 
  
    
 
 
  
 
   
  
   
  
  
  
 
 
 
  
  
  
  

 

Indian corn 190

Indigo” goods and effects ‘ -

< Tico, aad ponies ortali@onncings: - 513
44)

dura cocculus ...
durated fiber wares.

 

copper

platina 589
steel ....... 122
a, iscble, three a

‘WO carpets 2
fuk nee, 2
. powders Bl
__. printers’ . - 21
ae “dried 164, 470
eg: ‘ATL
isertin, 8G weirs Scvinleieieraininreieceieie's 276
413,

sie eege ‘of, Persons
_, United: States ..
philosophical, for’ poienti
musical -.....-.-------.-
Integuments of animals. -
Inventions, modéls of -.
Iodate of potash. -
-Jodide of potash
odine..

 

  

_ black ta, era ejaeta Bieler oess
blacksmiths’ hammers and sledges.
blanks for railway wheels...
blooms for railway wheels.

  

 

 

 

__, blooms ...---../...------
., bodkins ./......-..---. :
~~ boiler or other plate ee 114
boiler’ or oth&r ‘tubes, Pipes, flues, or
“stays... ag bute Wels ose memmiaaese - 130
pelt blantts . WL
“-* polta ... 131
prada. 149
card clothing 132
~ ear-track channels - .-- 118
carving knives and forks 3 140
cast hollow ware.,.s:------ 136

east-iron pipe -
cast-iron vessels.

castings of irom,.-.-.--.- 134

', castings of malleable iron. 135

. Cast scrap ...--..------ 110

.. chains of all pens. 137

~, channels ...-...- 1)3

» cheese knives . . 140

.. chromate of .. wees 438

: circular. saws 154
clock wires

., eogged,ingots for railway, wheels ..
» CoRREC ANOS « r-—snnaeee gre
connecting rods, steel.

corrugated sheets,of iron... -
.i, corset wire
i: eotton ties -..
erimped sheets...

 

eR eeme seein ermanr ee

  

 

Tron and steel crinoline wire
. crochet. need.
. crosscut saws ..
. crowbars.......
«. QTAB SAWS........-00- 008

; cece or residuum from burnt BYRNES =

. engraved plates ..
’. erasers.

i : Paragraph.

CB .nceone

 
 
  

dye. blocks or blanks, steel.........----. 1
ectrotype platés ..... pao eae'acat's Neie,

 
 
 

wee en eres

. fence rods..........
ferro manganese ... é
ferro-silicon.....----0--00ereen ee trasean 110
. files, file blanks, rasps, and jloats....0-. 141

. flues ...
.. forged iron or steel

i forgings for vessels,

“. horseshoe nails ..
. horseshoes....-

in knitting needles
sa lithographed plates ae

vu.) Tanganiferous iron ore

>| rails, T

.. rods) rivet, screw. and fence

“hand and all other saws.
. hinges ae hinge blanks.

. kentled

vs. Tesiduum from burnt pyrites wieweonems
“. Tifles, SDN Bicsiencarane sarees tones , 142
. rivet rods of iron or steel sbeaegeuin 128

Rote, UAT WORrecersccaccaganicnn

    
  
 
 
 
 
  

   

  

forgings .-.-...
forgings for axles

.locomotives -..
forms ..........
fruit knives..

 

handles Yor umbrellas and passa deme « 1554
hammers...... imine
hammer molds..

pera scene 120

aamenmennate LO
4

mt emis

   
    
 
          
   
   
  
  
  
  
  
  
 
 
 
   

hatters’ irons .......-

hob nails....-.-..-...
hoop, band or scroll...

Re orld esa

 

hunting knives .. we ein mad
inet cogged, ake ape eambin site's

ee ceceee

kitchen
knives and forks,
loops....- bird ercralara twat
mill cranks -.....-.

mill irons......

mill saws ...-
mule shoes

 

. muskets, muzzle- loading shotguns, a1 and.

sporting rifles. 142
an TOUS. --- +20 12:
nailg.....-...
needle wire 3
needles for,, knitting. or. sewing . ma-
(CHINES .4.4-- +. eee
ore
piano wire ....-
PIg-ew-n--
pipes...--
pistols .....--
piston rods ....

railway bars. . i
railway fish plates or splice. bars
razors and razor blades

 

rivets .-..- Pp pinion s aise kine
rods, connecting, steel.....

  

" rods, piston, SbOells csaewessaeexensese
182

  
 
 
  
  
 
 
 
   

   
   
   
 
   
 
 
 
 
 
 
 
 
  
 

 

 

 
 

 

Paragraph.
Iron and steel. round .........--------+-++-- 112
runners for umbrellas and parasols.... 155%
rust, damage from .......--..-----.25- 125
sad irons...-.. o-- 134
SAWS -..-.-.- we. 154
saw plates 122
scissors ..- 140
Screws .... 155
scrap, cast .. 110
acrew rods .. --- 123
BCPON wccacernesies ctinnwemiinane 116
sections of columns and posts. . --- 118
shafting........-......-- ps - 122
shafts, crank; steel. ase 1223
shatts for steamer . sae. 122
shapes .......... wee 122
shears .... 140
120
sheets or plates coated with tin or lead. " 8
shoes, horse, mule, or 0x ...---.-.....-- 148
shotguns and rifles ....-.. 142,143
BIDS RTWT sic vinnic se wawireeianis seeamacece 139
skelp........ +. 118
slabs, steel zoe 122
sledges.....- sex 129
spiegeleisen. -- 110
spikes, cut ....-.-.-.-.--- --- 145
spikes, nuts, and washers. . --. 148
splice bars eee, 152
sprigs.-..... - 149
Btays........ 130
steel ingots .. - 122
steel plates engr. - 151
steel wire ....... 12d
Btee]s - nes sce 5 --- 140
stereotype plates . 151
stove plates cast 134
stretcher frames for umbrellas and par-
asols 1553
strip ateel.-... 124
structural shapes 113
sulphates of... 455
sulphuret of. 642
swaged steel. 122
sword blades 139
swords .. 139
T rails ...... 117
TT columns. 113
table and carving knives and forks ...._ 140
taggers 118,121
GAL OL ION wasn is cio aiyined visrciewicine etiviecicismie 3:
tape meedles. .<...cccseseccccccecerscces 150
terne plates. -- 119,121
tin plates. ... 119, 12]
tin taggers .... 119,121
tips for umbrellas und parasvls 1554
track tools -. 129
CUbeS) soseeeeeiceisne pee eeeeceacssasxlerie -. 130

umbrella and parasol ribs, and stretche:
frames, tips, runners, handles, or
partsthereof
vegetable knives
wares or articles of iron, steel or other

   

  
  
 
  
 
 
 
 
 
 
   
 
 
 

 

metal, enameled or glazed -......-.. 144
WASHEMS 2.2 2ccincinciececien ov aie 148
watch wires. 124

~ wedges 4 129
wheels, for railway purposes 156
wire nails ... 147
wire rocs). - 123
wire, round .. 124
wire or strip steel.. 124
wrist or crank pins. 122
wrought for ships.... 126
wrought mill cranks. . 126
wrought mill irons. ... 126
wrought nails ...... 146

Isinglags .-.-.-.---- 19
Istle. binding twine........ 399
cables, cordage, and twine... 268

or Tampico fiber .......
twine .-.....

Italian cloth....-...-....2-..2..- 283
Ivory and vegetable ivory buttons 317
manufactures of. - 354

DRO swiss cn ee onccitupee meses se hemeeices 40

 

 

  
 

 
 
 
  
  
   
   
 
 
 
 

 

  
  
 
 
 
  

 

 

  
   

 
     

Paragraph.
Ivory, sawed or cut into logs...- é3 big
vegetable...-....--------- - 519
manufactures of...-------+--+-- 354
J.
Jackets, wool, worsted, etc..---------++---- 285
PRM iscexccgeeses caenuens 520
Japan varnish.--.- 44
Japanned leather 341
Japonica terra 652
Jasmine or jasimine, oil of . 568
Jellies..--.------------ 218
Jet, mavufactures of. .-.--.-- 351
trimmings or ornaraents. - 354
unmannfactured...-....-- 521
336
336
Jewels, watch or 467
Joists .-----------0-- 113!
Joss light 522
stick -.. 522
Juglandium oil. --. : : 568
Jugs, containing still wine, ginger wine,
- ginger cordial, and vermuth.......--. 2
Juice, cane or beet, sirups of ..-. 1824
lemon, lime and sour orange. . 533
rune and cherry .- 247
Junk, old .....-..-.--- 523
Jute......-. Siateiacates 497
all manufactures of. 277
bagging for cotten. 3924
DPUtES ooo 2 seca nae eee sew aces 497
butts, bagging for cotton made o: 3924
carpets and carpetings......... 269
hydraulic hose ..........--...---------- 2734
laces, edgings, embroideries, insertings,
neck rufflings, ruchings, trimmings,
tuckings, lace window curtains and
handkerchiefs, velvet carpets.....-.- 276
waste, undressed - 497
yarn.....-....-- - 267
.
KRalnitel«<cc sive cevccccas sacamcsnis cc ances cen 526
Kangarooskins.. 341
aolin.. a B82:
Kelp ..- sone - 524
Kentledge, iron . - 110
Kieserite ...-.-.- -- 525
Kitchen knives - 140
Knit fabrics. ...- 281
goods, silk - 801
Knitting needles ...- eaters - 150
Knuit wearing apparel, woolen.. 285

 

Knives, table, hunting, kitchen, bread, but-
ter, vegetable, fruit, cheese, plumb-
ers’, painters’, palette, artists’, carv-
ing, cooks’, and butchers’. .

pocket or pen

Xryolith ...-......

FEY ANIOs ciccau sitdeaereg sedews eaaiscesmedes-see

Labeling goods. Sec. 5.
Lac dyes, button, crude, seed, shell and
stick
spirits -
sulphur .....-...
Lace, articles made o

 
 
 

silk, articles
wool
window curtains, flax, jute, or cotton ..
Laces of flax, jute, cotton, or other vegeta-
ble fiber..-...-----------..0. .- Neiia saa
Biles ccenmacmneentsctitece tiswcincccoanare eer
straw, chip, grass, palm-leaf, willow,
osier or rattam .--..-.....2...
Lacings for shoes or corsets. .
Lactarine .....-.-----------
Lahn or Lame.

 

  
 

 

  

 
183

   
 
 
 
  
  
    
    
 
  
 
  

  
    
  

e
Paragraph.
Lampblack..... Sacaslesiee Septanecemeassecs 40
TAN CO. WOO wiaie a1s:se'sseis:siciere bisvwinierninis-e cine ciscie 684
Lanterns, sage, slides for..........--..--. 101
DSTO sci dawcceavcwsiiee ect 2254
Last blocks 679
aths.....- 680
Laudanum - 35
Lava tips for. ga 86
unmannfactured 531
Lavender, oil of ..-. 568
Lead, acetate Of.....-.--..0-.. ee ee renee eee 49
ChrOMaALe OF cas sa dewessesaicea vi anancas 41
chromium colors .......2...20.2---e eee 41
BACON) wise wiess wisisteis cewia sralaicie'sayaraiesiseete 167
molten and old refuse........-..-.--.++ 166
Thitrate Of... .-- cece ence eee e eee eee e ee 50
Old BCYAP..-.-..e eee e ence nsec eee een eee 166
ore and dross ....----.--20- 2 een ee eens 165
pencils in WOO Gia ate vtnneawes sacdawesey 357, 358
PUT ONG 5 aie ia sisi cic sta inisiorawitectaan aiadie wets 52
igs and bars .-.....022-- 2. eee eee eee 166
esas aati fa ata 167
aietnnuG aleve seven See exeisiexicininale epeleaieis 51
tecarcre ater, 166
eseueaed 167
Lica lake inte ule enclave aiosareralals wjoiare steve biefieie Sie 167
Lihat cienetendmmsancmednecmne easels 52
nicbracbuais\aieisieiaveia 167
sideeretaecmvsentiats 160
160
163
163
340
340
340
341
ate state ial date rub siacis’ 341
fe eeinucrene 341
342
« ulatarerers 341
siepaistens 343
japanned aewieintasl 341
kangaroo ekins .- 341
manutactures of . 353
morocco skins for-.. - 541
patent -.........-- cece ence en enee eene- 341
pianoforte, and pianoforte action....... 341
sheep and goat skins......-..---.. geese B4ii
BNOES ..2. 2. eee e eee ee eee en eee eee 4.. 341
BOLO ices eeecicsrcwieiscicigte's sistema dicinsinnsy 339
upper, dressed ....-....ees ees eenese cee 341
VAMPS ....-- 0 eee n nese cee eee e meee seee 342
Leaves, artificial .......22.----..--s-eee---- 328
as drugs —
Leeches .--- 32
Lees crystal 74
Leakage .-- 244
Lemonade.....-.. 555
Lemon grass, oil of.....-.----.-------- 568
WICC. wats cts ooo cieaicmialeciatewsccastaceesiae 533
OLLOF ccissicccwewee vie ce cae seca Caco seme 8
peel....---.
Lemons ..
Lenses .....-.--
disks for

Libraries of persons from fercign countries 414
Sec. 23

Licenses 10 custom-honse brokers.
to produce sugar
Lichens, dried
Licorice, and extracts of

  
 
  
  

 

in paste. --..-..-- 22-222 sees eceee eee eee
in Volls.. 22-2 +20. 2-2 eee eee eee ee eee ee eee 23
o other forms ..-----..------+-+--+-++: 23
‘oot 634
Liteboats and ies saving apparatus ......- 535
AUM-Vitae . eee ee cee eee cere eee eee eee 684

y of the valley aia ald.oiniciete aid 2344

Linge asia ateerarale 80
borate of... 10
chloride of . 537
~ citrate of... 536
hydraulic -- 79
juice ....... 533
sulphate of....----------+--+-+ 588
Limes, fresh ..-..--.----0- 2002 0-ee erences 216
-Limes, Oll:Glowdeswsepeseoucsseseesscee eae 568
Limestone ...---- eee nec ee sec eeeeerenes 1054, 106

! Matches, fi

 

 
 
  
 
 
  
 

 
 
 
 
 
 
  
  

 
    
 
 
 
   
  
 
   

  
  
 
 
  
 
  
  
 
 
 
  

Paragraph.
Linen collars, cuffa, and shirts .........-..- 275
hydraulic hose .-..-.....---.- - 273
Linoloum ...-.-----2-.ee-e eee eee - 273
Linseed ai ciiccacsccicccsiccswes acca 206
oil .. 29
Litharge 49
Lithographic charts ......... 413
prints for sintlont ns, ete . 413
stones .. Sieiaie 538
Litman. 2. cence ae acesiene naaisccmensie 539
Live animals ........2....2200008 189
Loadstones...-.---+.0-0--+-255+ 540
ORB ite aicia wrnpsia'e'cin ate oo'eieieain cia cece - 672
London purple ...---.....-2.+- - 59%
Looking-glass plate.... 95, 96
Loops, iron wgoe TI
Taney tickets and advertisements. Secs.
Dumber .nsedecesasamectwewadecswcssescwaces 676
Lye of wood ashes ........0--0---eee ene eeee 889
192
630
oil o: 568
Machine bindusiine = 282
Machinery, imported for repair. Sec. 13.
atterns for...--..------+ --- 557
541
541
101
24
24
24
24
native mineral, carbonate of . 543
sulphate ef .........-.----- . 24,542
Magnesite...... 543
Magnesium - 544
Magnets .......-----.---- - 545
Mahogany wood . : - 684
M9126 oie tee seansmeaen wantin - 190
Malacca joints, Indian... 684
Malt, barley..-...---.- Soca 191
OXtTACh. «ced sc cenewwecdiens 245
Manganese, oxide and ore of, 546
Man ganiferous i iron ore...... 109%
Mange)-wurseel seed..-..-. 611
Manila twine .............-.. 399
cables, cordage and twine.... 268
unmanufactured or undressed - 497
Manna .......---- 2-2. 00-e ee ee ee 547
Mantels, slate......---.--.-.0-- eee eee eee 108
Mapniicenred articles, “Tonenumerated.
20,
Manufacturing bonded warehouse. Sec. 9.
Manufactures, component material of chief
value. Sec. 4.
ee labor, products of, prohibited.
of the United States, exported and re-
tarned. Seo.19.
similitude clause. Sec. 4.
Manures «os cssnencess se wesewsincecnwencsiee as 500
Manuscripts ....----.-- - 648
APS. .--.---+ +--+ 811, 412
“for schools . a+. 413
for use of the United States... eee 412
vinted more than twenty years ....... 410
Marble, in block, rough, or squared - 103
manufactures Of sicwscmsiss scene ae. 105
mosaic cubes.....-... --- 104
paving tiles.............- 104
sawed, dressed, or otherwise. --- 104

Slabs ..-..02.ecencacecnce
Marbles, toy .
Marine coral.....-........-.-
Sec. 6.

 

Marking, imported goods.
Marrow, crude .......

Marshmallows .-
Masks ..-

 

Materials for construction of v

Mattings, Chinese. cicncecicc seancceccecceas
Matting oor. awicies win wianicccteicatesscianisaciewe
* Morphia, and-salts of. ......

Matting, made of cocoa fiber-or rattan:..---'
Mats, made of cocoa fiber or rattan.

-made of carpeting .-.-...-...--
Mattresses, hair curled, suitable for
Meal, corn

 
 
  
 
 
 
 
  
 
  
 
 
 
 
 
  
  

Tice ...----+
Measuring: “tapes, tapes for usein. manufac-
ture of .....-.-.-
Meat, extract of ..
Meats......---.--.
Medals,-old . 5
‘of gold, silver or-co Pp
Medicinal drugs, vegetable
or medicated soap --

preparations ......
Meersehaum lay:

Men’s hats of fur .....-..--
Metal. articles,enameled or | glazed.
bronze in leaf
composition ....
Dae eli all ppinge from .

 

 

184

SG vee Paragraph.

hates articles and wares of.... - 177

    
  

Bab
Metallic mene, except gold - mets

pin
Metallies or flitters .

 

 
 

 
 

 

 

 
 
 
 
 

-» 160
Metronomes ......
Mica.......
MAY ceo secs aes
sugar of...
Mill fabs =
-frons....
BRWB a= asieoewncies 3A
stones and burr-stones -....-....---..-« ~ 638
Millinery Soe feathers,..flowers,.
birds, Ge. .25052)cccc20 acts , 828
‘Mineral carbonate of magnesia 543
+ OTADZC - 2-22 a ape caren estnaveckees. BL
» salts of natural mineral waters ...0.... 555
» orearthen substances, artivles compored ox
Of... ....-2seeeeue « 86
“waters .....-.. . ees “55D
bottles and j jogs containi oon 555
ha artificial and imitations of natural...249
Bid WOKS sa se ieee san owe wie 668"
Minerals; crude us... = 4 558
Mineralogy, specimens of. hiscisets 625
Mining explosives-..-..-. 2+... weve wan BOS
Mirrors 22. wie naee. sgeremisseciaecies 102

  

  

 

Molded glassware and glass ‘otiles -
Molds, hammer....--.. HR rai te wee teas

Mogquette carpets <
Morocco, skins for._.

Morphine, and salts.of.~.....0..
Mosaic cubes of marble
Moss... -.20------

 

Mosses. as.drngs —. od
Mother-of-pearl, man ufactures of
Mowers...

Munjeet.--..~-
Muriate. of ammonia.
-. of potash....--...
Music... .....cloccou-owes aie ase abbas
printed more than twenty years
raised print for, the blind..-. 2.1:
Musical instruments.............

   

Wh avtebeee

 

         
  

   

 

 

‘Musk -.

 

 

a

  
 
  
 

Muskets -
Mustard .

Muzzle-loading shot guna -
Myrobolan ........---+-+

Myrtle sticks ...... sisiale cine dtee 3

2. ere
wrought iron “and. steel.
Natural history, specimens Of: esas
Neat.cattle, hi es of. Secs. 17,18. .
Neck ruchings.....----.-----------+-

 
 
      
  
    
 
 
 
  
   
  
   
 
  
 
 
 
  
 
 
   
 
      

 

« sewing machine. .-

- tape or bodkins . .
NGPOll ccc c2cceescsesnessscieesscanscees .
Nets, flax,
mul gi

Tr

plates. or ingots <
Niter cake ...2...-
Nitrate of lead .

» almonds, -
and washers. wea B48.
as drugs . wetewseseus 16$,;470-
Brazil.... onto 491

- cocoanuts in the shell.

cream

  
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
  

Aan
Ochery. earths, dry 7 oie
. _. ground in-oil
Oite, almond-.

  
    
    
  

   
 

~ ambergris
-- American fisheries
- amiline......-----.--
» anise, or anise seed ...

 
 
  
eva

  

  

185

  

 

Paragraph. A chia Paragr' aph.
. Olive oil for manufacturing or: mie hay fend i's
cinders Vi purposes... .---eeeeeeee ee
' Olives...

 
 
 
 
 
 
 
  
 
  

 
 

 
 

  
 
  

 

  
 
 
  
 
    
     
 
 
   
 
 
  
 
 
  
   
 
    
  
 

"DONE tawaona 4 568 || Onions...
“bergamot... 568 On'yx, manufactures of.
- caine a wees 568 |’ Opal glassware .-......
“cake ....... ‘567 | Opera glasses:........-:.-
“caraway... 568 |, Opium, aqueous oxiract ot. ‘
‘ cassia.... 3 568 oo containing less than nine per ceutnm of ,
‘castor .. 27 morphia 36
~« vedrat...... 568 | ‘crude .....25....4--25 “569
: ‘chamomile . 568 “liquid preparations of... 35
“cinnamon .. 568 ‘pr epared for smoking. - 36
u *s spgthonelli sie 3 “ tincture of .....5.5..2-. 35
civet ....... 8 Optical instruments........ 98
' cocoanut . 568 | ‘glass plates or discs for 496
‘cod. ..2... Orange juice, sour.:..--... ‘538
“ eod-liver ... j mineral .:...... - 61,
““eolora ...... i 570 >
cotton seed. 220; 570,
“Seroton.... ~ 684
_ distilled - . 684,
“enflourage “216 -
*“egsenti ‘216°
eb ‘expressed .- se ) 8 234%
“fennel 568 | Orchil or orehil liquid. i. “B71,
*“fish, of American fisheries. 568 Oe antimony...---:-:-+ ‘376°
oe “fish, foreign ..- “34 e obxomle vast 438
‘flaxseed... “29 oy ‘cobal weinacumeae cess 444,
i 165°
B51’
ace oe :
‘109:
bot

      
   
 
 
   
 
   
 
   
 
   
 
   
 
       
      
   
   
 
 
  
 
  
  
  
  
     
 
 

   

‘Jemon mts

“limes: .

“"'nerolt ae ental rugs .-..--.-...+

nut. .... «568 | Orleans, and all-extracts of
olive; fit J ~-089 | Ortamental feathers -
Ornaments...

“ origanum ...
-oottar of roses.

‘?Deppermint
«petroleum. ...
_ poppy-seed.
‘“Tape-seed.. .
“rendered .

 

*'gesamnm seed..

a 1 goluble

 ‘gpermaceti -
ne pire lavende!

yme......-. of wine, etc...,..--.-
Turkey red ‘26 | Paddy ...--.-.
“turpentine - 660 Painters knives

“used in soap-m
Sse dressing leather: . -
“valerian

|. Oleate of soda... 26. | SO UPN are a. ane Seow emoeneaecs
oie it for ee *‘“ ocher “and ovhiery earths Gite

ive oil fit

  

 
 

 

‘

for salad

 

i ‘manganese:
568 -» manganiferous i iron
568 “nickel...

568 : : See ae

organs: silk

ae chinaware

568 Be lcon marking and an
368 | Packing boxes and ee

 

ae Paints, baryta, sulphate of, or ba
“#99 “black, bone, ivory, or vegetable
868 “blanc fixe

“blue, Berlin, Prussian, or C
‘“plae, all containing ’ ' férrovy did

iron

“ blue, ultramarine
ec ivbine wash, containin
“brown acetate of le:
‘chrome yellow’: ...... si
‘cobalt, and cobalt ore.
i eoohinell: abla as echnisiuisic sere beers
om “Solon containing quicksilver
” ‘crayons
. frostings.....-...+-.-2------
YAKOS ois cvva pen sic scence

   
 

 

s - of manganese ......-...
‘31 ' of nickel ...-...----..-.
60 ' of strontia .............
568 of tin, black ...
84. | ~~ of uranium...

"olbrararts

  
  

  

 
 

 
  
 
 
 
    
  
       
  
Paints, orange mineral
oxide of zinc

sienna and sienna earths
tubes, in -..222+ 252-5 250:
umber and umber earths -

verdigris

vermilion ...... ae
wash blue

8atID -----.---------

Paintings .--.......
for colleges ..
Palette knives ...
Palings ......-.
Palladium........-..-
Palm-leaf fans, common
unmanufactured -
manufactures of
Palm-nut kernels

Pamphlets .....-.--
Paper, albumenized

DOOKS sieewiesaccsmsesenscses
books, cigarette and covers .
buttons, made o:
cardboards of .-
cards, playing-.

cigarette

cigars and cigare

etchings. ..-
felt, roofing
filtering .....-..........-
for screons for fireboards

 

pulp, manu: :
pulp shoe buttons...
pulp, masks made of
playing cards
printed matter .
printing.....-.
roofing felt.
scrap albums.
screens.....
\sensitized ..

sheathing
silver

tissue
writing

Papier-maché, manufacturers of
shoe buttons

Parafiine

 
 

 
 
  

   
  
 
 
  
 
  
  
 
   

  
 
 
 
  
 
  

 
 
  
 
 

  
  
   
  

 

 

186

   
   
 
  
 
   
   
  
 

Paragraph.
Partridge sticks. .--.-.0+--00------ 02 - recor 684
Paste, He ccacesensuemecuinenetrsen se eeee 416
WOOT CO sc eects sae ced aewsunniewie's sieicienin es 23
mineaiaeate. on 351 °
Pastes of indigo..-..--:seeee-- erste e reece 514
7 ee arene ena inate sa
atent barley ..-
leather - x a 341
tartar ......-..-56- 73
Patterns for machinery . E 557
Evang wee, MATDO sc cew ares asiecdeneen -» 104
Peanuts...---..- Sule Suse dlarisioswescenteEteces 223
Pearl buttons.......---------------- eee eee 6
mother Of ....0-00-------2ee eee eres 354, 580
Pearls...---.--2---ee--e eee e eer ee eee: 337, 338
Pease, dricd........---2------20-- eee eee ee 203
QIOCN. ..csceansneecsererensecmecce eee 203, 581
prepared or preserved .---..-----------+ 198
ppt dalam siete dirccte a 203
Pebble, unwrought...- 418
Peel, lemon and orange... 220

Peltries and other usual goods and effects
of Indians)... csesacedscewsesesseeve sens
Pencil leads.....-.
Pencils, hair ......
slate ...--.----

Penknives -.
Pens, gold

raetalli
Pepper...-.-
Peppermint oil...
Percussion caps.

Perfumery .....-
Periodicals
published by individuals for gratuitous
private circulation.....-.--...---.--- 410.
Personal effects accompanying passenger.. 669
effects of citizens of the United States
dying in foreign countries
Petroloum ...-.....----0--ce ence nen eee

 

Philosophical apparatus brought by profes-
sional artists, lecturers, or scientists. 687
and scientific apparatus, utensils, in-
struments, and preparations
PROSpRAE ccc assanea nee nnenre ces eer ie - 586
Phosphorus .....--.-- wa
Photographic dry plates. .
Photographs............--
Pianoforte action leather.
Pianoforte leather. -...
Piano wire ...-
Pickles.....-

  
  
  
 
  
    
  
    
  
  
 
  
 

 

Pile fabrics, cotton or other vegetable fi 259
fabrics, SiMkK sic ic cece cewes see se tere ve +s 299
Pimento, unground
wood........-

7 HpABD Los eae

Pine clapboards......-.--.-----.-.+

Ping), DEL) «o.c.0:. onsreis sins vc oe ences cic
bonnet, scarf, and lace
bonnet and-hat......-..--...-----
Crank: sicsecscccccccce eieccseee

Pipe bowls.-..
Pipes, tobacco
boiler -..
east iron ..
187 3

    
    
 
 
       
  

Paragraph.
Pipes, clay, all common, tobacco -.......... 359
COPPOR 22.22 sis scieeean se esc wcesecedoasae 161
Tenet sis deeds Sis gieersnsleee siowsale wie aac ee as 167
PIGON ae ses cs areouranerieesctesni/siemsnces 3264
Pistble, one LOBMING: oesewicnee oa cause oo 143
PIBON POUS sescianikcnuncRbboccsweseennenes 122
Pit saws ........ bid aipteictsic ween asaletresateim ee Seana 154
, Pik, BUPeRady cisesneessesnaenecanananeas 424
OF 0001 CATs ican enn yews ccna voeeseemny ew 647
! Of WOOO sons iasxsenesSesiiowcgieseeacosce 647
Pipes, pitch, metal ..-......-......0202. 3263
PNQES incrnseavaneueincdmedaaccneraesneatnnn 417
PAU was eevee seen warke ae Sk KG Kee mmeninassicny 676
Blanking), SHIP so266:issmeiseiiecis cae sees coee 673
j REIS 32a wi cinas wniniciki eaten smh emevannine 591

Plants 587
Plants, fruit, tropical and semitropical. 234}, 487
Plagues) spswsicciesascisausisee vaok
Plaster of Paris.....
easts for societies .
- manutactures of.
ound ....... ais;
Plate glass, cast, polished.
ine ing- Elaee, or plate g)
TROUNG cacraicesovnnaasinesuia dh oasiean
MNGEE cai ease secrets aisaescws cece aene 93
Plates, boiler or other, of iron or steel ..... 114
cast-iron 8tOVG -.-...0-6.-0- eee e eee eee
copper, xo sia
electrot ors spsaoones es ae
-aved or lithographed . ;
fas ion eae cleicncfanainie ae Sejeeraeoes 476
of iron or steel, galvanized or coated. -- 119
of metal, enameled or glazed........... 144
photographic sists Semiemenicn 2
railway fish .......
BAW, cct.cc niciciacawenice
steel engraved
stereotype.....-..---.-
Platina... .-
Platinum...
Playing cards-...........-......
Internal-revenue tax. Sec. 38-47.
PlOWS asin gviectecmewisasicmeccsinwces

 

 

 
 
 
   
 
 
  
  
 
   
   
 
  
 
 

Plush, hatte
Plushes, silk.
velvets, v

ile fabrics........-....---- Se cla maaieres
Pocketknives .... =

Pool Dallsivecassccwemeesadewn dicen aici
Poppy-seed oil ......--..-..-.-------
Porcelain glassware...-....---------

  
     
   
 
     
  
 
   
 
 
  
 

and columns, iron.....----.---.----+-+-
PONCO  ciaisicia.c:dse Je sine sje cra snag ecionecawanana
Potash, bichromate Of ieaunetesu seecnceecmce
calcined or pearl ash -........-......--.
CATIBTIO iv ivioin ois ie mic so Fiera aihas actie sinieisieiets
chlorate of .
chromate of ......-
crude,'carbonate of
hydrate of..
iodate of ...
iodide of ...

nitrate of .. le
prussiate of ....-...
sulphate of...,....-
Potatoes ...-..0-000+-- arses
Pouches for tobacoo....----
Poaltry:scnscserenesevewsene
Powder, bronze

TAITY ~~ - enn nec een e ces e sees

Bowden ior the hair, teeth, or skin. -
' fulminating. .

 

 
  
 
 
 
   
 
 
 
 
 
  

Paragraph.

Powders, totlGt... c-.-censosvnnaas® maaieesaies 61
Precious stones .. - 3838
Precipitated chalk ee. dD
Preparations. medicinal ...... - 58,59
anatomical .....-.......... - 619
chalk ... il
COA taP! core scwcsise eens. 58

KOI Cbs sxrare teeta etden'cies 61
Printed matter.............4. 311
Printers’ ink... 21
ame! PAPCT Hs cca ecseamcerscceiccne 306
Prints, lithographic 413
Prizes or trophies. 551
Professional books 596

    
   

  

  

  
 
 
   
 
  
 
  
 
 
  
  
   

 

implements . 596
instruments......-.--...-.----.- 596
Proprietary me al preparations. 58
Prune wine and juice ....-...-..-... - 247
PUN 68 -ocisisio nd nine esatelneaaie au etest: 217
Prussian blue..:. eae - 88
Prussiate of potash.......-..-......22---- 57
Public monuments, articles intended for... 688
Pulp, blue colors. scsevcecsasxs sawewdennann 38
all manufactures of . >. 353
MOASIEG ss sisfeeinneiesie's 355
wood..... 303
yellow ... 41
Ul ersiarescjereca 6 597
Pumice .... 598
stone...-... 638
Purple, London 594
tt; 46
Pyrites, dross or residuum from burnt..... 1094
BUIPHUF OTS) 2). cates eraisuiscivesiaenne seaeosre 642
PyPoligneoits aChd. 0 oon s.cecaes cnn caenuns 1
Pyroxyline, compotfhds Of ess cescacececescs 15
Q.
Quicksil ver 1704
flasks or bottles. . esceseees B87
QUIS nea ate serctsae ce sie teteine ocineicisie eee ance 600
Quilts of down......- 2022002222 ee eee teen ee 328
Quinia. sulphate of. ....--........2.---0.22-- G01
Darks Of .¢,..02sjseiewaaaincecacnsdsieecemacs 394
QUOI cies oe caine cieinieedeccineateuccemewedans 462
R.
oe fur, hats composed of ........-.-..

RELL Bs od ores ara neler Wie rmian xia nea 577, 602, 685
Railroad THOS cs ate icraia aiciaie aia chaeats sien ei eegjeaty 673
Reais fats. vsicc es cgnaccswesivicnscuewawcconeme 117

Sewaleis tieie sels elicieas: 117
Railway bars .........- - 1a
fish plates ........- se. 152,
MATOS sc sicteizicincisroiciate cislsis -- 156
wheels . 156
Raising «cso. cccscecssacx - 217
Rakes, horse - - 591
Raucou .. - 375
Rape seed. 611
seed Of ssssesieccesscenece 31
Rasps 141
417
356
urmanufactured - - 684
Raw, unmanufactured articles. Sec. 3.
Razors and razor blades .-..- 140
Ready-mnade clothing, cotton 258
silk. 301
WOOL cies sic'eiciarers sinters aralcisrercseicie siesta 284
Reapers 591
Reciprocal commercial arran gements.
Heclpr deity treaty with Hawaii............ - 1823
Red chalk.......-.--.----0020-0--
lead .........
pepper, ground .
prussiate of potash.
vermillion........
Reeds, for ceneeilon:
chair.........-
Regalia .....
Regulus, autimony.. <
COPPER <eceev cas sees wsaicsasrameeee meee
188

Paragraph.

 
 

Reimportation of articles.. Sec.19. bh. es
Rendered oils
Rennets.-...-.----.-0008 see'etet! ae
Repairs to American vessels. Sec. 8.-
. to machinery. Sec. 13. oo Te
Repeal provisions. Sec. 72.
Resin gum, as drugs......-.----------+-
Retorts, gas....-.--.-.-
‘.. platinum.--..-..-

  

    

Revenue stamp, forei
aah for parendle anit 3

    

  

Rivet rods .-..... 128
Rivets cosnseccesans. -153
Rochelle salts ..-.-. 5
000A ,------- aie. SE 375
Rods connecting -.. 122
cop BD oc, ose ox
» drill...
Rods, wire ...-

Rolls, licorice .
Roman cement
Roofing felt

Rosewood

Roses, attar or ottar o

Rotten stone .
Roving wool .
“waste woo

Saccharine
Sad irons. ..
Safety pins.

Safflower..........-----
Saffron, and extract of -

 

Roucou and extracts of

  
 
  
   
  
    
     

  

Sal ammoniac 84
Salaratus .. 64
: 612
67
622
for curing meats and fish -- ' 608
in bulk, in bags, sacks, ‘barrels, or other ~
. packages. £2 608
Saltpeter...... Sic 5
' refine 56
Salts, aniline. .......-.--.-------- 872
black ... 595
“ chemical .......---------- * 60

’ “of cinchor:
© ‘of morphia-

   
   

   
 

bark.

 

  
  
  

  
 
  
 
  
 
  
     
   
 
   
 
    
  
      
     
   
 
  
 

Sauerkraut .
Sausage skin
« bologna .....

Saw plates, steel...
Sawed boards, pla:
Saws.......- iiaetiotnin
Scenery, theatrical... .

  

Scientific apparatus for institutions...-..

«~ books and periodicals ...
Scissors, steel
Sorap, albums

  
      
  
      

Screens.of carpeting -
Screw wire rods.v...

caraway...
‘« cardamon ........ .
‘ . gastor, or castor bi

       
    
      
 

 

- coriander..... safes shai raroeavacib

Paragraph.

 

TT eae
L054 106
62

   

». hoarhound.......-----.-. :

linseed...:---
mangel-wurzel
merbid growth. .
mustard....-
OM. sagen
Poppy -
“/rape ...
sorghum.
» -§t. John’s br
‘ ‘sugar beet.
os , sugar cane
Seines, flax ..
Selep...---.2....
Sensitized paper --..
Sesame, or sesamum see
Sewing-machine needles --_-
Sewing silk......-...
Shafting,; steel
Shafts.........
Shale..........
Shapes, steel..
Shawl pins ...-
Shawls, woolet..

 

 

Shears .......---
Sheathing, felt
‘" metal, ol

 

oul:

 
  
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
    
  

.
i SAS day,

‘ Sheenskins..........-- a
Sheets, of.copper-_-
of iron or-steel
of. lead. ....---.
of metal, enamele:
' of. platina.....+-
' of. zine...
Shellfish -.

 

  
 
 
   
   
   
 
   
 
     
    
  

packing-box ~~~...
: cs Bigarbor.
Shit

 
    
    

’ clothing, ready-made. ....

‘ GOCOONS. .~-..--- 22+

‘ cords......----+-----

' @nibroidered-articles. -
“floss...
| ‘fringes .

‘ ‘gallons. a
oTiD Weseees
andvarebiaio. os
hatters’

 

"lorgangine .
2M “ornaments

 

‘189

Paragraph.

    
 
  
     

  

 
 

 
   
  

“BDUM---scesernecee
*ighapend
-'thread..--

 
  

* veiling...-
0 Welwets-+--eeeeee

  

   

  

1 | SOT leathor ...cacveacccacsscaesse

1
4 Spétimens. of natural -history,- botany,

|, Spirits. of- nitrous ether...

Sergent)

gree
Silver, leaf -
medals.

 

          
   
   
 
    
 
 
   
    
   
 

.. Powder. --
- ‘swee} ings aioe
Sirups, of cané juice
of beet juice
Sisal graas or sunn, binding tw
"grass or sunn ‘cables, cordage, twins
 graks,-unmanufaetured -. ..-
Size, gold... fj
Skéletone.....
Kelp, iron-or steel.
ie erenesvenetn al:

Slate, all manufactures.»
- chimney pieces -~.
“mantels «
“pencil. -ceeveeseeeaise
‘slabs for-tables v<...s..45

  

  

 
 

Sledges,-blackemi ha
Slides, glass, for magic lanterns
Slubbing waste:.c:cssises
Simalts ...2.2.:2.esazen5e
Sridlting. and- ee ores and metals’ in *
‘bond. - See 2
Stidk ere’, tee wes
Sripile.v..cceessccaaen
Snuff and enuf: Hour aia

 
      

 

 

ae Looe an 1 superoarbona’ 0 of i
bichromate of .. .

 

   

‘“tehlorate of
‘chromate of. sete.
crystalg.2c2-0u0.
cubic Titratot enaee
‘hydrate of......+
nitrite of...

““oleate of...

  

aebeestageasza

ITLL sacboepuepenieopennbanndinris

 
 

Soluble-oil.......-....5
Sorghum for seed...
Souhds::...0c22200.-
Spar, manufactures of.
Spars, timber used’ for
Spatterre...ccccsccalesesancaaenesseee

 

 
 

 

  

   

Ul QRALOLY +14 cace seta eneeenee
Spectacle-framos..s..... 4+ 5
tAClOB: secu ssersaseaene
““plass plates or-disks-for.«.s.s.+
Spices wee esi banveneacenanecveisens
‘a8 AYUQB- crs secverecserseescteeas
“oassia, cassia. vera and. buds...
‘cinnamon. and chips.......
“cloves and-cloves- stems
‘* \ginger-root:...
SMNBCO causesacedeevecueeses
NULMCLS nse. eeeererecees
' ‘Pepper: ‘black aad whit
: piineabooes
eile ne
Spicgeleisen- seeeeseceseee
Spikes, out. .ss.ssssseasee-

  

    
  

 

 

wro Geersreeerecrscce

 

“Cof turpentine ---. +--+ we
Spirituous boverages--crweereemrereeers:

’

paper- 807:

  

   
 

  

     
 
   
     
     
     
     
     
  
   
 
 
 
   
 
  
   
   
 
 
 
        
   
  
 
  
    
   
        
  

 
 

 
 
   

 
  
 
     
 
 
    

  

  
190

    
   
   
   
 
 
   
  
   
  
  
 
  
 
 
 
 
  
 
  
    
  
   
 
 
 
 
  
 
   

' Paragraph.
Spirituous liquors 239
' Sponges. .-..---- - 69
142
149
678
298
635
Spurs and stilts used in the manufacture
. of earthenware.................-..---
a moping. of imported goods. See, 5,
Spry, oreign postage ur revenue -......- 636%
DEAL CH scien sac e ccc ctewi sets oe cideine « 232, 233
StAtU APY wie cs ss:sieisie cfoareiesaisiste sje spemerteinaiss oar 575
for colleges, etc. 585, 603
Statuettes, chinaware - 84,85
Stave bolts... ».-.- - 673
Staves of wood.. 683
Stays, boiler.......-. 130
Steel or iron cotton ties - 459
alloys used for tools...... 122
bars, billets, and blooms. 122
castings 122
see weateeseys 146
- 15L
rivets -...---.- 153
rods... 123
spikes..-...------------------ 145
stretcher frames of umbrellas. - 155)
wire. 123
Stecls ...-...--.. 140
Stems, as drugs... 163, 470
Stereotypo plates . -- 11
Stick, lac ......-...- - 527
Sticks for umbrellas 361
hairwood......-- 684
myrtlewood . 684
orangewood..... - 684
partridge wood. . 684
pimento wood..... 684
rough hewn or sawed - 679
St. John's bread or bene seed. 611
Biook, ee 506
577
261, 262
1054, 106
638
iaieiae 63!
105%, 106
1054, 106
1054, 106
monumental. 1054, 106
gant. 2 sisieersusiia 1054, 106

Stones, "purnishin g

 

 

 
 
 
   
 
 
   
 
    
    

burr...
curling 462
flint, ground. 482
grind sides masta sie 107
ithographic. 538
oad .....---- 540
mill ..,.. - 638
polishing 594
precious, and imitations of. 338
638
638 -
- 508
Stoneware - 83, 85
Stops, art educationa. - B84
Storax .....---.----- - 639
Stove plates...--------------------eeeeee eee 134
Straw .-.... 207%, 497
braids . 417
manufactures of .. 352
matting for fluors .........----- 485
Stretcher frames, tips for umbrellas. . 1554
Strings, GUbss.s-ascceseasneasescsss * 3264
Strontia.....--..---..- * 640
mineral, carbonate of... 640
oxide and protoxide of . 640
Strontianite............-----. 640
Structural shapes of iron or steel - 11
Strychnia or strychnine ......... a oT
‘Styrax ...-..-.-..----- - 639
Subacetate of copper. . sete 666
Substances, explosive -.....-+++ 325
used for mauvure.....-.----- ais 500

vegetable treveverereerevuveresterterge: ao

 

  

Paragraph.
Substitutes for butter...--.-----------+-++- 194
for coffee-..----- 231
Sugar ...------ 1824
beet, seed . 611
box shooks 180
bounty ..-. 182
candy ...---.-- 183
cane for seed -- 611
colored...----- 183
confectioner 183
fruits, comfite, or sweetmeats, preserved ig
iu

 
 
  
  
  
  
  
 
  
  
  
  
 
 
  
   
   
  
 
   
 
 
 
 

    
   
   
    
 
  
 
   

 

 

 

Sulphate of alur
of ammonia .-.. 84
of baryta....-..-..-- . 875
of barytos, artificial. - 389
of baryta or barytes. - 37
of copper. - 405
of iron ... - 455
of lime, artificial -. - 89
of magnesia -.-..-- 24, 541
of ptitash... . 595
of quinia...... 601
of soda... - 622
Sulphide of ar: saneem - 382
Sulphite of antimony, ruc . 376
Sulphur, crude. 642
ore - 642
las or 642
VOUNEM scurceaserececss - 7
sablimed, or flowers of.. o
DLO. Po f-.. 0 ee eee eee - 642
Sulphuret of iron - 642
Sulphuric acid ... 643
ethers......-. 17
Sumac, extract of . 18
ground... = » 72
Sunn binding e - 390
cables, cordage, and twine - - 268
unmanufactured ......-. - 497
Sunshades ...-.......- 360
sticks for.....--.--.- 361, 684
Supercarbonate of svda .....-...-.-.------- i 64
Suspenders .....-.------ - 263, 286, 300
RC a) 122
Sweepings of silver or gold . 644
Sweetmeats ....-......2.-- 217
Swords..... 189
blades.... 139
Xr.
Table lenives vc se seccceiecc cielserevesis doce ccs 140
Tables, slate slabs for. - 108
Tacks, ot a -- 149
Taggers tin...... - 119,121
iron or steel, black.... 118
pickled or cleaned 120
ree irons .. 134
645
285
490
Sarsinlaym(ectame, 276
Tampico fiber, binding twine. 399
cables, cordage, and twine 268
unmanutactured ......-. 497
Tank bottoms ..........-- 1824
Tanned and dressed calfskins 341
Tannic acid 5
TAODIMN oon guaseseweececeas 5
Tanning, articles used for. 386
Tapes of flax ........-..-- 2754
Tapestry brussels carpets 291
velvet carpets - 290
Tapioca........---- -- 646
Tar, coal products . 14, 443
of wood.....- .. 647
Tartar, cream of.. 73
crude ...... 380
Tartar, patent -.. 73
Tartare revegereovrrgueresrereresqyrpegay ae 4
191

Paragraph.

Tartaric acid
‘Tartrate of soda and potassa .
Tassels

 
    
    
 
 
 
  

‘Terne plates
Terra alba

japonica
Toxtile grasses .....
Theatrical properties.

 
 
 
 
   
  

“hread, cotton......

GU es crc iewicaere sae sgnisetinti adie uemciciaieecrd 298
Threads of gold, silver, or other metals.... 162
Threshing machines. .......--------------- 591
Thrown silk ......2..22 00-020 ee ee eee cence ee 298
Thyme, oil of . 568

' Ties, cotton. 459
Tiles.........- 78, 104

marble paving 104
Timber, round.....- 672

hewn and sawed -..- 674

used for spars and bui 674

squared and sided 675

Tin bars, blocks, pigs or grain, and granu-

 

taggers
ore, cassiterite or black oxide....------
plate y
Tincture of opium-.
Tinsel wire
Tips, for penholders.......-------..--
* for umbrellas and parasols ....
lava, for burners..-..---..-----

 
  
 
 
  

 
 

     
   
 
 
 
 
 
 
 
 
 
  
 
     
 
 
   
  
 
 
  
 
 
 
 

Tissue paper. ...-....-----s--+-----
Tobacco, filler ...-
internal revenie tax.
of all descriptions - - -.- Semieeeniee aie
Quebrado, or self-working bales. .
stems

 

14
Toilet preparations .
soap
waters ..--
Tonqua beans ......-------------+2---2-2---
Tools of trade of persons arriving in the
- United States.......-..--------- eee

waste ...--------
Tournay velvet carpets
Toys -.-------------0--

chinaware
Trade marks.
Track tools
Tram silk..-.....---
Treble ingrain carpets
Trees
Trimmings, bead
dress

Tubes, boiler
iron or steel.
Tuckings
Tuning forks and hammers
Tarmeric :
Turpentine, spirits of.
enice.-.-
Turtles
Twine :
Twist, silk ..-.-
Type metal ..-

Types, new---

 

 
 
 

Paragraph,

U. agrap:
UIStOrsisciscseceeciceieasacnsaiiomaesemenees 285
Ultramarine blue .......-- eae. 43
Umber and umber earths.......-.......... 42, 565

Umbrella and parasol ribs, stretcher frames,

 

 
 

 
 
  
 
  
 
 
  
  
 
 
  
 
 

tips, runners, handles,andotherparts. 1554
sticks, Wood......----.----+seescceee 361, 685
parasols and sunshades ... 360

Unenumerated articles. Sees. 3, 4.
United States, articles imported by.....-.. 385
articles, the growth, produce, and man-

UPACtiUle Of- sacaa esis vetewesseasacce ” 387
products of fisheries of.. 568

Unwrought clays or earth. naka, 82)
Upper leather.......---....-2----e eee eee e ee 341
Uranium, oxide and salts of................ 663
Vaccine virus .....-.- 664
Valerian, oil of. 568
Valonia .......---- 665

Vases, chinaware. -
platinum ......-...-..--- 3%

Vegetable fiber, all manufactures of
fibers, crude....---.-----

manufactures of.

    

  

 

 
 
 
 
   

 

 

knives .....-....---

substances, crude.
Vegetables -..----...-- - 198-207

if drugs.....-. ~-- 164,470
Veilings.....-..-.- 286
Vellum... cteesaasedemerstoactoee asiice.s 579
Velvets, silk.........-. 299
Venetian chain carpets. . 292

~ Venice turpentine. .... 659
Verdigris -.....-----------+---------- 22+ +++ 666
Vermicelli ..-..- 192
Vermillion, red.. 45
Vermuth ....-..,--..- 244
Vessels, ATERORA, eng:

ec. 8,
built in the United States for foreign
account, Sec. 7.
-built in the United States of foreign ma-
terial. Sec. 7.
CASbITON asa) cosesccsarses ses selsismescees 134
not of the United States. Secs. 15, 16.
Of glass. -..--..----eeee = eee eee ee, sote sie rse 90
of platinum .......----------.-----+--6.. 590
wrecked in waters of the United States.
Sec. 20.
Wiel. 22 ssacscnsswanee sashes ssc seecaice 88
VIN CSOD oon cic cin cewse ca ceeicewsace cecsecnwieee 236
Vines --.--.. aisle aia om Slalslelis as GiareG aisieieane ee 587
Vitrol, Dlue ....-.0eneeene cee ees ee neeeeennes 405
Vitrified tiles Somaeeeieeairen sistsicne 78
Vulcanized India rubber.......-...-.-..-.- 353
w.

*Wafers, unmedicated -..-------------+-+--- 667
Wagons of immigrants. ....--.-+-.---+--+2+ 374
Walnuts .....--- 2-2-2 e eee nee eee eee nee 222
Wares, iron or steel 144
Warehouses, bonded, for smelting and reftin-

ing metals. Sec. 21.
ponded, for manutacturing articles.
(SOC. 9) ese ciese secs sees enetecessssce. 387
Warps, cotton. 26
Wash, blue. 43
Washers -.- 148
Waste...------ 362
CATOCE, os caseieicicin se seenmioneesrectencmes 279
COPLOM = sin six tena aeiasaaa aes se maminreniiees sete 458
HX, 32 220--2 Selene saiely mecca Ceeeaeesis 497
ATDOULE sai vieecssscseeeeeeeeetew ewes 279
OND -- seer ecco e scene e nee ee eee eee eee 497
UCC sxe osicisie tie omsvicaihwinsinielninmenintsS sees 497
fit only for paper stock .........- eieiswete 577
Ping ANG FOVIDG-cegegeercrsveveenenerts GBD
192

Paragraph. .

 

Weed:

 
 

  
  
   
   
   
  
 
 
 
 
 
 
 
 

  

1
Wee acetate of iead - 49
_ lead and paint.~ 52
aint or pigment. . ‘AT
ari 46
itive a 3 46
Wild animals for-exhibition 873
Wiilow, manufactures o ' 179
osier for hats :..:: 417
prepared for basket makers * 179
Wilton velvet carpets . 288 |
Window glass, common . - 91,97
glass, stained or painted.,...... , 686
Windows, glass, atained or painted 102, 686
Wine, champagne. seeesens 243 |
coléring for. 16 |
prune 247
still.....-. * 244
Wire, card clothing..0 0.20. 132
clock and watch 124
crinoline ...-.. 124
corset. -. 124 '

flat steel

  
   
 
    
   

 

round iron or steel. ott

tinsel.....-....--
Witherite on
Wood, all manufactures ot. ion
ashes and lye of.
box
bria a =

 

 

  
     
 
 
 

   

fashion sates,
firewood -.

for paper stock
anadilla.

  

 

 

vonte renter rare,

een

  
 
 

 
  

ship timber .
_ » Shooks, packing” box
qy- Sprace clapboard:

 
   
 
 

 

ae

 
 
 

  

staves:

 
 
 
 
 
 
   

 
 

 

.- , Sticks or
., myrtle, arid other v Siar isis wiagin'e ea
_ tar and pitch.ef-.< . nesragearen 647
, unmanutactured 683

fitter tts bee sete are

Woods vised exprosely. tor dyeing. aan

 

.i, Aubitssoni car
o Axminster carpets
s bedsides -

ion béltings

  
   
 
   

carbonized h
- , cagded waste? --

carpeting tf
. carpets and ¢
* cotton. -
Age carpéts, chain Veneti

carpets, ingraip, trehle
aps carpets, ingrain, two-ply
pe carpets, tay vestry Brusselé -
is pee velvet and ta

eaten!

, Hax,,or.

    
  
  
 
  
   

 

  
 

-, ¢hénille carpet .
coat linings

    
 

careers,

 

    

watever ee

 
 
  

felt Ge pe _
fl ‘fox, prin eee
    
 
  
  
  
   

193 :

Paragraph.

 

Dns cedicin cc hee bnieweneclea sence ames 283

areca 281.

wiataima’s 285

eins 286

283

296

287

279

685

oriental rugs...-...-- 287

roving and roping... - 279

rugs for floors...-.--.--.-------.----2--. 296
Saxony, Wilton, and Tournay velvet

carpets 288.

screens Fs 296

shawls... 281

shoddy 279

SUSPENAOTS..... 0.0.0. e eee eee eee eee e eee 286

talnias.scocasem ssecs saan snctereceseseed 285

tapestry Brussels carpets...........---- 291

tassels ...-.---- ova Sieratsare cieiara saaperaieceneiaiarere 286

POPS cecsaicsse care cessed seca nie seiner ns 279

Tournay velvet carpets......-...------- 288

treble ingrain.......--.-.-.------+------ 292

WAST OTA: <oi- o:nisn caicie.cenjnigrincnineSicnsinn dod 285

veilings .... --.-------- +--+ eee eee eee ene 286

velvet and tapestry velvet carpets.....- 290

webbing .--.-.-------- +--+. +--+ 2-2 ee eee ee 286

wearing apparel, articles of .....-.------ 284

knib.... 285

Wilton velvet carpets. - -- 288

women’s and children's dress goods..... 283

4710 13

 

  
   
  

 
 

  

Paragraph.
WoO] VAIN 4). oc:00s cone ces smmssnenencetaeceas 280
Works of art.. . 585, 686, 687
Wormgut.....---- 351, 431°
Worms, silk, eggs of. - 618
Wrapper tobacco. ...... 184
Wrecked or sunken vess
Wrist pins...... 22.0... cece nese e were eee wees 122
Y.

Vans oes ccncesctnccssiuccs tan vebecaensasese
Yarns, COir........2--- 202 eee nee

COLON... .- 0... e eee eee eee

JUL sccccesewees vosscasicss sexs

SUK vecstascsienens veers eee

WASlGr 2s. ccetecntetieereginn cee

Yarns, or threads, flax or hemp

hair of camel, goat, alpaca, or other ani-
2

MAIS iccac.cc conus wdeneeeaceeeseersenes

woolen or worsted .
Yellow metal...........-.----.---

CHYOMOS cicioss jo: prere cis ate gaisie cic vampewiewle sans

FBMOr sc cma ceaixecees beak snes eran eees

Zante currants ..----.--..--+--

Zine, blocks or pigs of
old, and worn out.
oxide of .....-....
Sheets Of. o:0:cccisc ccd ccadcise sevens 2
white paint or pigment containing......

  
 

 

 
 

 

_ CUSTOMS ADMINISTRATIVE ACT OF JUNE 10, 1890.

 

 

195
   

 

 

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An act to simplify the laws in relation to the collection of the revenues,

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress daseniblad: That all merchan-
dise pore’ into the United States shall, for the purpose of this
act, be deemed and held to be the property of the person to whom the
merchandise may be consigned ; het the holder of any bill of ladin;
consigned to order and indorsed by the consignor shall be doomed
the consignee thereof ; and in case of the abandonment of any mer-
chandise to the underwriters the latter may be recognized as the
consignee.

Sec. 2. That all invoices of imported merchandise shall be made
out in the currency of the place or country from whence theimporta-
tions shall be made or if purchased in the currency actually paid
therefor, shall contain a correct description of such merchandise,
and shall be made in triplicate or in quadruplicate in case of mer-
chandise intended for immediate transportation without appraise-
ment, and signed by the person owning or shipping the same, if the
merchandise has been actually purchased, or by the manufacturer or
owner thereof, if the same has been procured otherwise than by pur-
chase, or by the duly authorized agent of such purchaser, manufac-
turer, or owner.

Src 3. That all such invoices shall, at or before the shipment of
the merchandise, be produced to the consul, vice consul, or commer-
tial agent of the United States of the consular district in which the
merchandise was manufactured or purchased as the case may be, for
export to the United States, and shall have indorsed thereon, when so
produced,a declaration signed by the purchaser, manufacturer, owner,
or agent, setting forth that the invoice is in all respects correct and
true, and was made at the place from which the merchandise is to be
exported to the United States; that it contains, if the merchandise was
obtained by purchase, a true and full statement of the time when,
the place where, the person from whom the same was purchased,
and the actual cost thereof and of all charges thereon, as provided
by this act ; and that no discounts, bounties, or drawbacks are con-
tained in the invoice but such as have been actually allowed thereon ;
and when obtained in any other manner than by purchase, the actua
market value or wholesale price thereof at the time of exportation
to the United States in the principal markets of the country from
whence exported ; that such actual market value is the price at which
the merchandise described in the invoice is freely offered for sale to
all purchasers in said. markets, and that it is the price which the
manufacturer or owner making the declaration would have received,
and was willing to receive, for such merchandise sold in the ordi-
nary course of trade, in the usual wholesale quantities, and that it
includes all charges thereon as provided by this act; and the actual
quantity thereof; and that no. ifferent invoice of the merchandise
mentioned in the invoice so

roduced has been or will be furnished
to any one. If the merchandise was actually purchased, the decla-
ration shall also contain a statement that the currency in whit such
198

invoice is made out is that which was actually paid for the merchan-
dise hy the purchaser. ;
Src. 4. That, except in case of personal effects accompanying the
assenger, no importation of any merchandise exceeding one hun-
Bred dollars in dutiable value shall be admitted to entry without the
production of a duly-certified invoice thereof as required by law, or
of an affidavit made by the owner, importer, or consignee, before
the collector or his deputy, showing why it is impracticable to produce
such invoice; and no entry shall be made in the absence of a certified
invoice, upon affidavit as aforesaid, unless such affidavit be accom-
panied by a statement in the form of an invoice, or otherwise, show-
ing the actual cost of such merchandise, if purchased, or if obtained
otherwise than by purchase, the actual market value or wholesale price
thereof at the time of exportation to the United States, in the prin-
cipal markets of the country from which the same has been imported;
shidh statement shall be verified by the oath of the owner, impor-
ter, consignee, or agent desiring to make entry of the merchandise,
to be administered by the collector or his deputy, and it shall be law-
ful for the collector or his deputy to examine the deponent under
oath touching the sources of Tis nowledge, information, or belief
in the premises, and to require him to produce any letter, paper, or
statement of account, in his possession, or under his control, which
may assist the officers of customs in ascertaining the actual value of
the importation or any part thereof; and in default of such produc-
tion when so requested, such owner, importer, consignee, or agent
shall be thefeafter debarred from producing any such letter, paper,
or statement for the purpose of avoiding any additional duty, pen-
alty, or forfeiture incurred under this act, unless he shall oe to
the satisfaction of the court or the officers of the customs, as the case
may be, that it was not in his power to produce the same when so
demanded ; and no merchandise shall be admitted to entry under the
provisions of this section unless the collector shall be satisfied that
_the failure to produce a duly certified invoice is due to causes beyond
the control of the owner, consignee, or agent thereof: Provided,
That the Secretary of the Treasury may make regulations by which
books, magazines, and other periodicals published and imported in
successive parts, numbers, or volumes, and entitled to be imported
free of duty, shall require but one declaration for the entire series.
And when entry of merchandise exceeding one hundred dollars in.
value is made by a statement in the form of an invoice the collector
shall require a bond for the production of a duly certified invoice.
Sc. 5. Thatwhenever merchandise imported into the United States
is entered by invoice, one of the following declarations, according
to the nature of the case, shall be filed with the collector of the port,
at the time of entry by the owner, importer, consignee, or agent;
which declaration so filed shall be duly signed by the owner, importer,
consignee, or mete before the collector, or before a notary public
or other officer duly authorized by law to administer oaths and take
acknowledgments, who may be designated by the Secretary of the
Treasury to receive such declarations and to certify to the identity
of the persons making them, under regulations to be prescribed b
the Secretary of the Treasury; and every officer so designated sha
file with the collector of the port a copy of his official signature and
seal: Provided. That if any of the invoices or bills of lading of any
merchandise imported in any one vessel, which should otherwise be
embraced in said entry, have not been received at the date of the
: 109
entry, the declaration may state the fact, and thereupon such mer-
chandise of which the invoices or bills of lading are not produced
shall not be included in such entry, but may be entered subsequently.

DECLARATION OF CONSIGNEE, IMPORTER, OR AGENT.

 

 

I , do solemnly and truly declare that I am the con-

signee [importer or agent] of the merchandise described in the an-
nexed entry and invoice; that the invoice and bill of lading now
presented by me to the collector of — —— are the true and only
invoice and bill of lading by me received of all the goods, wares, and
merchandise imported in the whereof is master, -
from ——, fer account of any person whomsoever for whom
I am authorized to enter the same; that the said invoice and bill of
lading are in the state in which they were actually received by me,
and that I do not know or: believe in the existence of any other in-
voice or bill of lading of the said goods, wares, and merchandise ;
that the entry now delivered to the collector contains a just and true
account of the said goods, wares, and merchandise, according to the
said invoice and bill of lading; that nothing has been, on my part,
nor to my knowledge on the part of any other person, concealed or
suppressed, whereby the United States may be defrauded of any part
of the duty lawfully due on the said goods, wares, and merchandise;
that the said invoice and the declaration therein are in all respects
true, and were made by the person by whom the same purports to
have been made; and that if at any time hereafter I: discover any
error in the said invoice, or in the account now rendered of the said
goods, wares, and merchandise, or receive any other invoice of the
same, I will immediately make the same known to the collector of
this district. And Ido further solemnly and truly declare that to.
the best of my knowledge and belief [insert the name and residence
of the owner or owners] is [or are] the owner (or ewer of the
goods, wares, and merchandise mentioned in the annexed entry ;
that the invoice now produced by me exhibits the’ actual cost (if
purchased) or the actual market value or wholesale price (if other-
‘wise obtained) at the time of exportation to the United States in the
principal markets of the country from whence imported of the said
goods, wares, and merchandise, and includes and:specifies the value.
of all cartons, cases, crates, béxes, sacks, and coverings of any kind,
and all other costs, charges, and expenses incident to placing said
goods, wares, and merchandise in condition, packed ready for ship-
ment to the United States, and no other or different discount, bounty,
or drawback but such as has been actually allowed on the same.

 

 

 

 

 

DECLARATION OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN
ACTUALLY PURCHASED.

I, do solemnly and truly declare that Iam the owner
of the merchandise described in the annexed entry and invoice; that
the entry now delivered by me to the collector of contains a
just and true account of all the goods, wares, and merchandise im-

orted by or consigned to me, in the —— whereof
is master, from ; that the invoice and entry which I now pro-
duce contain a just and faithful account of the actual cost of the
said goods, wares, and merchandise and include and specifies the
value of all cartons, cases, crates, bcxs, sachs, and coverings of any

 

 

 

 

 

 

 
200

kind, and all other costs, charges, and expenses incident tc placing
said goods, wares, and merchandise in condition, packed wee for
shipment to the United States, and no other discount, drawback, or
bounty but such as has been actually allowed on the same; that I
do not know nor believe in the existence of any invoice or bill of
lading other than those now produced by me, and that they are in
the state in which I actually received them. And I further solemnly
and truly declare that I have not in the said entry or invoice con-
cealed or suppressed anything whereby the United States may be
defrauded of any part of the duty lawfully due on the said goods,
wares, and merchandise ; that to the best-of my knowledge and be-
lief the said invoice and the declaration thereon are in all respects
true, and were made by the ee by whom the same purports to
have been made; and that if at any time hereafter I discover any
error in the said invoice or in the account now produced of the said
goods, wares, and merchandise, or receive any other invoice of the
same, I will immediately make the same known to the collector of
this district.

DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE MER-
CHANDISE HAS NOT BEEN ACTUALLY PURCHASED.

I, , do solemnly and truly declare that Iam the owner
(or manufacturer) of the merchandise described in the annexed en-
try and invoice; that the entry now delivered by me to the collector

 

 

 

 

of contains a just and true accountof all the goods, wares, and
merchandise imported by or consigned to me in the , whereof
is master, from ; that the said goods, wares, and

 

 

 

merchandise were not actually bou ht b me, or by my agent, in the
ordinary mode of bargain and sale, but that nevertheless the invoice
which I now produce contains a just and faithful valuation of the
same, at their actual market value or wholesale price, at the time of
exportation to the United States, in the principal markets of the
country from whence imported for my account (or for account of
myself or partners); that such actual market value is the price at
which the merchandise described in the invoice is freely offered for
sale to all purchasers in said markets, and is the price which I would
have received and was willing to receive for such merchandise sold
in the ordinary course of trade in the usual wholesale quantities;
that the said invoice contains also a just and faithful account of all
the cost of finishing said goods, wares, and merchandise to their pres-
ent condition, and includes and specifies, the value of all cartons, cases,
crates, boxes, sacks, and coverings of any kind, and all other costs
and charges incident to placing said goods, wares, and merchandise
in condition packed ready for shipment to the United States, and no
other discount, drawback, or bounty but such as has been actually
allowed on the said goods, wares, and merchandise; that the said in-
voice and the declaration thereon are in all respects true, and were
made by the person by whom the same purports to have been made;
that I do not know nor believe in the existence of any invoice or bill
of lading other than those now produced by me, and that they arein
the state in which I actually received them. And I do further
solemnly and truly declare that I have not in the said entry or in-
voice concealed or suppressed anything whereby the United States
may be defrauded of any part of the duty lawfully due on the said
goods, wares, and merchandise; and that if at any time hereafter |
201

discover any error in the said invoice, or in the account now produced
of the said goods, wares, and. merchandise, or receive any other in-
voice of the same, I will immediately make the same known to the
collector of this district. :

Src. 6. That any person who shall knowingly make any false state-
ment in the declarations provided for in the preceding section, or
shall aid or procure the making of any such false statement as to
any matter material thereto, shall, on conviction thereof, be pun-
ished by a fine not exceeding five thousand dollars, or by imprison-
ment at hard labor not more than two years, or both, in the discre-
tion of the court : Provided, That nothing in this section shall be
construed to relieve imported merchandise from forfeiture by reason
of such false statement or for any cause elsewhere provided by law.

Sec. 7. That the owner, consignee, or agent of any imported mer-
chandise which has been actually purchased, may, at the time when
he shall make and verify his written entry of such merchandise, but
not afterwards, make such addition in the entry to the cost or value
given in the invoice, or pro forma invoice, or statement in form of
an invoice, which he shall produce with his entry, as in his opinion
may raise the same to the actual market value or wholesale price
of such merchandise at thetime of exportation to the United States,
in the Dene markets of the country from which the same has
been imported ; but no such addition shall be made upon entry to
the invoice value of any imported merchandise obtained otherwise
than by actual purchase ; and the collector withir whose district any
merchandise may be imported or entered, whether the same has-been
actually purchased or procured otherwise than by purchase, shall
cause the actual market value or wholesale price of such merchan-
dise to be appraised ; and if the appraised value of any article of
imported merchandise shall exceed y nore than ten per centum the
value declared in the entry, there shal] be levied, collected, and paid,
in addition to the duties imposed by law on such merchandise, a
further sum equal to two per centum of the total appraised value
for each one per centum that such appraised value exceeds the value
declared in the entry ; and the additional duties shall only apply to
the particular article or articles in ‘each invoice which are under-
valued ; and if such appraised value shall exceed the value declared
in the entry more than forty per centum, such entry may be held to
be presumptively fraudulent, and the collector of customs may seize
such merchandise and proceed as in cases of forfeiture for violations
of the customs laws ; and in any legal proceedings which may result
from-such seizure the fact of such undervaluation shall be presump-
tive evidence of fraud, and the burden of proof shall be on the claim-
ant to rebut the same, and forfeiture shall be adjudged unless he
shall rebut said presumption of fraudulent intent by sufficient evi-
dence: Provided, That the forfeitures provided for in this section
shall apply to the whole of the merchandise or the value thereof in
the case or package containing the particular article or articles in
each invoice which are undervalued: And provided further, That
all additional duties, penalties, or forfeitures, applicable to merchan-
dise entered by a duly certified invoice shall be alike applicable to
goods entered by a pro forma invoice or statement in form of an in-
voice. The duty shall nat, however, be assessed upon an amount
less than the invoice or entered value. _

Suc. 8. That when merchandise eatered for customs duty has been
202

consigned for sale by or on account of the manufacturer thereof, to
a person, agent, partner, or consignee in the United States, such per-
son, agent, partner, or consignee shall, at the time of the entry of
such merchandise, present to the collector of customs at the port
where such entry is made, as a part of such entry, and in addition to
the certified invoice or statement in the form of an invoice required
by law, a statement signed by such manufacturer, Goclaring the cost
of production of such merchandise, such cost to include all the ele-
ments of cost as stated in section eleven of this act. When mer-
chandise entered for customs duty has been consigned for sale by or
on account of a person other than the manufacturer of such mer-
chandise, to a person, agent, partner, or consignee in the United
States, such person, agent, partner, or consignee shall at the time of
the entry of such Tarchannieo present to the collector of customs
at the port where such entry is made, as a part of such entry, a state-
ment signed by the consignor thereof, declaring that the merchan-
dise was actually purchased by him or for his account, and showing
the time when, the place where, and from whom he purchased the
merchandise, and in detail the price he paid for the same: Provided,
That the statements required by this section shall be made in tripli-
cate, and shall bear the attestation of the consular officer of the United
States resident within the consular district wherein the merchandise
was manufactured, if consigned by the manufacturer or for his ac-
count, or from whence it was imported when consigned by a person
other than the manufacturer, one copy thereof to be delivered to the
person making the statement, one copy to be transmitted with the
triplicate invoice of the merchandise to the collector of the nort in
the United States to which the merchandise is consigned, and the
remaining copy to be filed in the consulate.

Src. 9. That if any owner, importer, consignee, agent, or other per-
son shall make or attempt to make any entry of imported merchan-
dise by means of any fraudulent or false invoice, affidavit, letter,
paper, or by means of any false statement, written or verbal, or by
means of any false or fraudulent practice or appliance whatsoever,
or shall be guilty of any willful act or omission by means whereof
the United States shall be deprived of the lawful duties, or any por-
tion thereof, accruing upon the merchandise, or any portion there-
of, embraced or referred to in such invoice, affidavit, letter, paper,
or statement, or affected by such act or omission, such merchandise,
or the value thereof, to be recovered from the eee making the
ae shall be forfeited, which forfeiture shall only apply to the
whole of the merchandise or the value thereof in the case or package
containing the particular article or articles of merchandise to which
such fraud or false paper or statement relates; and such person
shall, upon conviction, be fined for each offense a sum not exceed-
ing five thousand dollars, or be imprisoned for a time not exceeding
two years, or both, in the discretion of the court.

Szo. 10. That it shall be the duty of the appraisers of the United
States, and every of them, and every person who shall act as such
appraiser, or of the collector, as the case may be, by all reasonable
ways and means in his or their power to ascertain, estimate, and ap-

praise (any invoice or affidavit thereto or statement of cost, or of |

cost of production to the contrary notwithstanding) the actual
market value and wholesale price of the merchandise at the time of
exportation to the United States, in the principal markets of the
country whence the same has been imported, and the number of
203

yards, parcels, or quantities, and actual market value or wholesale
price o. vor of them, as the case may require.

Sec. 11. That when the actual market value, as herein defined, of
any article of imported merchandise wholly or partially manufact-
ured and subject to ad valorem duty, or to duty based in whole or in
part on value, can not be ascertained to the satisfaction: of the
appraising officer, the appraiser or appraisers shall use all available
means to ascertain the cost of production of such merchandise at the
time of exportation to the United States, and at the place of manu-
facture; such cost of production to include cost of materials and of
fabrication, all general.expenses covering each and every outlay of
whatsoever nature incident to such production, together with the
expense of preparing and putting up such merchandise ready for
shipment, and an addition of eight per cent. upon the total cost as
thus ascertained; and in no such case shall such merchandise be ap-
praised upon Pagan appraisal or re-appraisement at less than the
total cost of production as thus ascertained.

Szc. 12. That there shall be appointed by the President, by and-
with the advice and consent of the Senate, nine general appraisers
of merchandise, each of whom shall receive a salary of seven thou-
sand dollars a year. Not more than five of such general appraisers
shall be appointed from the same political party. They shall notbe
engaged in any other business, avocation, or employment, and may
be removed from office at any time by the President for inefficiency,
neglect of duty, or malfeasance in office. They shall be employed
at such ports and within such territorial limits, as:'the Secretary of
the Treasury may from time to time prescribe, and are hereby
authorized to-exercise the powers, and duties devolved upon them
by this act and to exercise, under the general direction of the Sec-
retary of the Treasury, such other supervision over appraisements
and classifications, for duty, of imported merchandise as may be
needful to secure lawful and uniform appraisements and classifica-
tions at the several ports. Three of the general appraisers shall be
on duty as a board of general appraisers daily Gia Sunday and
legal holidays) at the port of New York, during the business hours

rescribed by the Secretary of the Treasury, at which port a place
for samples shall be provided, under such rules and regulations as
the Secretary of the Treasury may from time to time i
which shall include rules as to the classes of articles to be deposited,
the time of their retention, and as to their disposition, which place
of samples shall be under the immediate control and direction of the
board of general appraisers on duty at said port.

Src. 13. That the appraiser shall revise and correct.the reports of
the assistant appraisers as he may judge proper, and the appraiser,
or, at ports where there is no appraiser, the person acting as such,
shall report to the collector his decision as to the value of the mer-
chandise appraised. At Le where there is no pee the cer-
tificate of the customs officer to whom is committed the estimating
and collection of duties, of the dutiable value of any merchandise
required to be appraised, shall be deemed and taken to be the ap-
praisement of such merchandise. - If the collector shall deem. the
appraisement of any imported merchandise too low he may order: a
reappraisement, which shall be made by one of the general apprais-
ers, or, if the importer, owner, agent, or consignee of such merchan- |
dise shall be dissatisfied with the appraisement thereof, and shall
have complied with the requirements of law with respect to the
204

entry and appraisement of merchandise, he may, within two days
thereafter give notice to the collector, in writing, of such dissatisfac-
tion, on the receipt of which the collector shall at once direct a re-
appraisement of such merchandise by one of the general appraisers.
The decision of the appraiser or the person acting as such (in cases
where no objection is made thereto, either by the collector or by the
importer, owner, consignee, or agent), or of the general appraiser in.
cases of re-appraisement, shall be final and conclusive as to the
dutiable value of such merchandise against all parties interested
therein, unless the importer, owner, consignee, or agent of the mer-
chandise shall be dissatisfied with such decision, and shall, within
two days thereafter.give notice to the collector in writing of such
dissatisfaction, or unless the collector shall deem the appraisement
of the merchandise too low, in either case the collector shall trans-
mit the invoice and all the papers appertaining thereto to the board
of three general appraisers, which shall be on duty atthe port of-
New York, or to a board of three general appraisers who may be
designated by the Secretary of the Treasury for such duty at that
port or at any other port, which board shall examine and decide the
case thus submitted, and their decision, or that of a majority of
them, shall be final and conclusive as to the dutiable value of such
merchandise against all parties interested therein, and the collector
or the Henson acting as such shall ascertain, fix, and liquidate the
rate and amount of duties to be paid on such merchandise, and the
dutiable costs and charges thereon, according to law.

Src. 14. That the decision of the collector as to the rate and
amount of duties chargeable upon imported merchandise, including
all dutiable costs and charges, and as to all fees and exactions of
whatever character tees duties on tonnage), shall be final and
conclusive against all persons interested therein, unless the owner,
importer, consignee, or agent of such merchandise, or the person
paying such fees, charges, and exactions other than duties, shall,
within ten days after “ but not before” such ascertainment and liqui-
dation of duties, as well in cases of merchandise entered in bond
as for consumption, or within ten days after the payment of such
fees, charges, and exactions, if dissatisfied with such decision give
notice in writing to the collector, setting forth therein distinctly and
specifically, and in respect to each entry or payment, the reasons
for his objections thereto, and if the merchandise is entered for con-
sumption shall pay the full amount of the duties and charges ascer-
tained to be due thereon. Upon such notice and payment the col-
lector shall transmit the invoice and all the papers and exhibits
connected therewith to the board of three general appraisers, which
shall be on duty at the port of New York, or to a board of three
general Spout who may be designated by the Secretary of the
Treasury for such duty at that port or at any other port, which
‘board shall examine and decide the case thus submitted, and their
decision, or that of a majority of them, shall be final and conclu-
sive we all persons interested therein, and the record shall be trans-
mitted to the proper collector or person acting as such who shall
liquidate the entry accordingly, except in cases where an application
shall be filed in the circuit court within the time and in the manner
provided for in section fifteen of this act.

Sxc. 15. That if the owner, importer, consignee, or agent of any
imported merchandise, or the collector, or the Secretary of the Treas-.
ury, shall be dissatisfied with the decision of the board of general | a4

|

i
205

appraisers, as provided for in section fourteen of this act, as to the
construction ofthe law and the facts respecting the classification of
such merchandise and the rate of duty imposed thereon under such
classification, they or either of them, may, within thirty days next
after such decision, and not afterwards, apply to the circuit court of
the United States within the district in which the matter arises, for a
review of the questions of law and fact involvedin suchdecision. Such
application shall. be made by filing in the office of the clerk of said cir-
cuit court a concise statement of the errors of law and fact complained
of, and a copy of such statement shall be served on the collector, or on
the Se peeess owner, consignee, or agent, as thecase may be. There-
upon the court shall order the board of appraisers to return to said cir-
cuit courtthe record and the evidence taken by them, together witha
certified statement of the facts involved in the case, and their decis-
ions thereon; and all the evidence taken by and before said apprais-
ers shall be competent evidence before said circuit court; and within .
twenty days after the aforesaid return is made the court may, upon
the application of the Secretary of the Treasury, the collector of the

ort, or the importer, owner, consignee, or agent, as the case may
be. refer it to one of said general appraisers, as an officer of the
court, to take and.return to the court such further evidence as may
be offered by the-Secretary of the Treasury, collector, importer,
owner, consignee, or agent, within sixty days thereafter, in such
order and under such rules as the court may prescribe; and such
further evidence with the aforesaid returnsshall constitute the record
upon which said circuit court shall give priority to and proceed to
hear and determine the questions of law and fact involved in such

_ decision, respecting the classification of such merchandise and the

rate of duty imposed thereon under such classification, and the de-
cision of such court shall be final, and the proper collector, or per-
son acting as such, shall liquidate the entry accordingly, unless such
court shall be of opinion that the question inyolved is of such im-
ortance as to require a review of such decision by the Supreme
ourt of the United States, in which case said circuit court, or the
judge making the decision may, within thirty days thereafter, allow
an appeal to said Supreme Court; but an appeal shall be allowed on
the part of the United States whenéver the Attorney-General shall
apply for it within thirty days after the rendition of such decision.
On such original application, and on. any suck appeal, security for
damages and costs shall be given as in the case of other appeals in
cases in which the United States is a party. Said Supreme Court
shall have jurisdiction and power to review such decision, and shall
ive priority to such cases, and may affirm, modify, or reverse such
deeistort of such circuit court, and remand the case with such orders
as may seem to it proper in the premises, which shall be executed
accordingly. All by judgments, when in favor of the importer,
shall be satisfied and paid by the Secretary of the Treasury from the
ermanent indefinite appropriation provided for in section twenty-
hree of this act. For the ve of this section the circuit courts
of the United States shall be eemed always open, and said circuit
courts, respectively, may establish, and from time to time alter, rules
and regulations not inconsistent herewith for the procedure in such
cases as they shall deem proper. _
Szc. 16. That the general appraisers, or any of them, are hereby
authorized to administer oaths, and said general ate te the
boards of general appraisers, the loral appraisers or the collectors,
206

as the case may be, may cite to appear before them,: and examine
upon oath any owner, importer, agent, consignee, “or other person
touching any matter or thing which they, or either of them, may
deem material respecting any imported merchandise, in ascertaining
the dutiable value or classification thereof ; and they, or either of
them, may require the production of any letters, accounts, or in-
voices relating to said merchandise, and may require such testimony

to be reduced to writing, and when so taken it shall be filed in the

office of the collector, and preserved for use or reference until the
final decision of the collector or said board of appraisers shall be
made respecting the valuation or classification of said merchandise,
as the case may be.

Src. 17. That if any person so cited to appear shall neglect or refuse
to attend, or shall decline to answer, or shall refuse to answer in
writing any interrogatories, and subscribe his name to his deposition,
or to produce such papers, when so Peuuited by a general appraiser,
or aboard of general appraisers, or a local ae or a collector,
he shall be liable to a penalty of one hundred dollars ; and if such
person be the owner, importer, or consignee, the appraisement which
the general appraiser, or board of general appraisers, or local ap-
praiser, or Gal ector, where there is no appraiser, may make of the
merchandise, shall be final and conclusive; and any person who
shall willfully and corruptly swear falsely on an examination before
any general appraiser, or board of se appraisers, or local ap-

raiser, or collector, shall be deemed guilty of perjury; and if he
is the owner, importer, or consignee, the merchandise shall be for-
feited.

Src. 18. That all decisions of the general appraisers and of the
boards of general appraisers, respecting values and rates of duty,
shall be preserved and filed, and shall be open to inspection under
proper regulations to be prescribed by the Secretary of the Treas-
ury. All decisions of the general appraisers shall be reported forth-
with to the Secretary of the Treasury and to the board of general
appraisers on duty at the port of New York, and the report to the
board shall be accompanied, whenever practicable, by samples, of
the merchandise in question, and it shall be the duty of the said
board, under the direction of the Secretary of the Treasury, to
cause an abstract to be made and published of such decisions of the

\ ae as they may deem important, and of the decisions of each
of the general appraisers and boards of general appraisers, which
abstract shall contain a general description of the merchandise in
question, and of the value and rate of duty fixed in each case,
with reference, whenever practicable, by number or other designa-
tion, to samples deposited in the place of samples at New York, and
such abstract shall be issued from time to time, at least once in each
week, for the information of customs officers and the public.

Src. 19. That whenever imported merchandise is subject to an ad
valorem rate of duty, or to a duty based upon or regulated in any
manner by the value thereof, the duty shall be assessed upon the act-
ual market value or wholesale price of such merchandise as boughtand
sold in usual wholesale quantities, at the time of exportation to the
United States, in the principal markets of the country from whence
imported, and in the condition in which such merchandise is there
bought and sold for exportation to the United States, or consigned
to the United States for sale, including the value of all cartons,
cases, crates, boxes, sacks, and coverings of any kind, and all other
207 |

costs, charges, and expenses incident to placing the merchandise in
condition, packed ready for shipment to the United States, and if
there be used for covering or holding imported merchandise, whether
dutiable or free, any unusual article or form designed for use other-
wise than in the bona fide transportation of such merchandise to the
United States, additional duty shall be levied and collected upon
such material or article at the rate to which the same would be sub-
ject if separately imported. That the words “value” or “actual
market value” whenever used in this act or in any law relating to*
the appraisement of imported merchandise shall be construed to
mene the actual market value or wholesale price as defined in this
section.

Src. 20. Any merchandise deposited in any public or private
bonded-warehouse may be withdrawn for consumption within three
years from the date of original importation, on payment of thd
duties and charges to which it may be subject by law at the time of
such withdrawal: Provided, That nothing herein shall affect or
ee existing provisions of law in regard to the disposal of perish-
able or explosive articles.

Src. 21.. That in all suits or informations brought, where any
seizure has been made pursuant to any act providing for or regulat-
ing the collection of duties on imports or tonnage, if the propert
is claimed by any person, the burden of proof shall lie upon suc
claimant: Provided, That probable cause is shown for such prose-
cution, to be judged of by the court.

Suc. 22. That all fees exacted and oaths administered by officers
of the customs, except as provided in this act, under or by virtue of
existing laws of the United States, upon the entry of imported
goods and the passing thereof through the customs, and also upon
all entries of domestic goods, wares, and merchandise for exporta-
tion, be, and the same are hereby; abolished ; and in case of entry
of merchandise for exportation, a declaration, in lieu of an oath,
shall be filed, in such form and under such regulations as may be
prescribed by the Secretary of the Treasury ; and the penalties pro-
vided in the sixth section of this act for false statements in such
declaration shall be applicable to declarations made under this sec-
‘tion: Provided, That where such fees, under existing laws, consti-
tute, in whole or in part, the puch core of any officer, such offi-
cer shall receive, from and after the passage of this act, a fixed sum
for each year equal: to the amount which he would have been en-
titled to receive as fees for such services during said year.

Src. 23. That no allowance for damage to goods, wares, and mer-
chandise imported into the United States shall hereafter be made in
the estimation and liquidation of duties thereon; but the importer
thereof may, within ten days after entry, abandon to the United
States all or any portion of goods, wares, and merchandise included
in any invoice, and be relieved from the aera of the duties on
the portion so abandoned: Provided, That the portion so aban-
doned shall amount to ten per centum or over of the total value or
quantity of the invoice; and the property so abandoned shall be
sold by public auction or otherwise disposed of for the account and
credit of the United States under such regulations as the Secretary
of the Treasury may prescribe.

“Sua: 24. That whenever it shall be shown to the satisfaction of
the Secretary of the Treasury that, in any case of unascertained or
estimated duties, or payments made upon appeal, more money hag
208

been paid to or deposite] with a collector of customs than, as has
been ascertained by final liquidation thereof, the law. required to be

aid or deposited, the Secretary of the Treasury shall direct the
Mepasurer to refund and pay the same out of any money in the 'Treas-
ury not otherwise appropriated. The necessary moneys therefor are
hereby appropriated, and this appropriation shall be deemed a per-
manent sndetinite appropriation; and the Secretary of the Treasury

_is hereby authorized to correct manifest clerical errors in any en-

try or liquidation, for or against the United States, at any time
within one year of the date of such entry, but not afterwards:
Provided, That the Secretary of the Treasury shall in his annual
report to Congress, give a detailed statement of the various sums
of money refunded under the provisions of this act or of any other
act of Congress relating to the revenue, together with copies of the
rulings under which repayments were made.

SEc. 25. That from and after the taking effect of this act no col-
lector or other officer of the customs shall be in any way liable to
any owner, importer, consignee, or agent of any merchandise, or
any other person, for or on account of any rulings or decisions as
to the classification of said merchandise or the duties charged
thereon, or the collection of any dues, charges, or duties on or on
account of said merchandise, or any other matter or thing as to
which said owner, importer, consignes, or agent of such_merchan-
dise ee under this act, be entitled to appeal from the decision of
said collector or other officer, or from any board of appraisers pro-
vided for in this act.

Src. 26. That any person who shall give, or offer to give or promise
to give any money or thing of value, directly or indirectly, to any
officer or employee of the United States in consideration of or for
any act or omission contrary to law in connection with or pertaining
to the importation, appraisement, entry, examination, or inspection
of goods, wares, or merchandise including herein any baggage, or
of the liquidation of the entry thereof, or shall by threats or de-
mands, or promises of any character attempt:to improperly influ-
ence or control any such officer or employee of the United States as
to the performance of his official duties shall, on conviction thereof,
be fined not exceeding two thousand dollars, or be imprisoned at
hard labor not more than one year, or both, in the discretion of the
court; and evidence of such giving, or offering, or promising to
give, satisfactory to the court in which such trial is had, shall be
regarded as prima facie evidence that such giving or offering or
sea was contrary to law, and shall put upon the accused the

urden of proving that such act was innocent, and not done with an
unlawful intention.

Sc. 27. That any officer or employee of the United States who
shall, excepting for lawful duties or fees, solicit, demand, exact or
receive from any person, directly or indirectly, any money or thing
of value, in connection with or pertaining to the importation, appraise-
ment, entry, examination, or inspection of goods, wares, or merchan-
dise, ineluding herein any baggage, or liquidation of the entry
thereof, on conviction thereof, shall be fined not exceeding five
thousand dollars, or be imprisoned at hard labor not more than two
years, or both, in the discretion of the court. -And evidence of such
soliciting, demanding, exacting, orreceiving, sa‘isfactory tothe court
in which such trial is had, shall be regarded as prima facie evidence
that such soliciting, demanding, exacting, or receiving wag contrary.
209

to law, and shall put upon the accused the burden of proving that
such act was innocent and not with an unlawful intention.

Sec. 28. That any baggage or personal effects arriving in the
United States in transit to any foreign country may be delivered by
the parties having it in charge to the collector of the proper district,
to be by him retained, without the payment or exaction of any im-
port duty, or to be forwarded by such collector to the collector of
dhe port of departure and to be delivered to such parties on their
departure for their foreign destination, under such rules and regu-
lations as the Secretary of the Treasury may prescribe.

Sec. 29. That sections twenty-six hundred and eight, twenty-eight
hundred and thirty-eight, twenty-eight hundred and thirty-nine,
twenty-eight hundred and forty-one, twenty-eight hundred and
forty-three, twenty-eight hundred and forty-five, twenty-eight hun-
dred and fifty-three, twenty-eight hundred and fifty-four, twenty-
eight hundred and fifty-six, twenty-eight hundred and fifty-eight,
twenty-eight hundred and sixty, twenty-nine hundred, and twenty-
nine hundred and two, twenty-nine hundred and five, twenty-nine
hundred and seven, twenty-nine hundred and eight, twenty-nine
hundred and nine, twenty-nine hundred and twenty-two, twenty-
nine hundred and twenty-three, twenty-nine hundred and twenty-
four, twenty-nine hundred and twenty-seven, twenty-nine hundred
and twenty-nine, twenty-nine hundred and thirty, twenty-nine hun-
dred and thirty-one, twenty-nine hundred and thirty-two, twenty-
nine hundred and forty-three; twenty-nine hundred and forty-five,
twenty-nine hundred and fifty-two, three thousand and eleven, three
thousand and twelve, three thousand and twelve and one half, three
thousand and thirteen, of the Revised Statutes of the United States,
be, and the same are hereby, repealed, and sections nine, ten, eleven,
twelve, fourteen, and sixteen of an act entitled ‘‘An act to amend the
customs-revenue laws and to repeal moieties,” approved June twenty-
second, eighteen hundred and seventy-four, and sections seven, eight,
and nine of the act entitled ‘‘An act to reduce internal-revenue taxa-
tion, and for other purposes,” approved March third, eighteen hun-
dred and eighty-three, and all other acts and parts of acts inconsistent
with the provisions of this act, are hereby repealed, but the repeal of
existing laws or modifications thereof embraced in this act shall not
affect any act done, or any right accruing or accrued, or any suit or

_ proceeding had or commenced in any civil cause before the said repeal
or modifications ; but all rights and liabilities under said laws shall
continue and may be enforced in the same manner as if said repeal

-or modifications had not been made. “Any offenses committed, and

all penalties or forfeitures or liabilities incurred prior to the passage
of this act under any statute embraced in or changed, modified, or
repealed by this act may be prosecuted and punished in the same
manner and with the same effect as if this act had not been passed.
All acts of limitation, whether applicable to civil causes and pro-
ceedings or to the prosecution of offenses or for the recovery of pen-
alties or forfeitures embraced in or modified, changed, of repealed
by this act, shall not be affected thereby ; and all suits, proceedings,
or prosecutions, whether civil or criminal, for causes arising or acts
done or committed prior to the passage of this act, may be com-
menced and prosecuted within the same time and with the same
effect asif this act had not been passed. And provided further, That
nothing in this act shall be construed to repeal the provisions of sec-
tion three thousand and fifty-eight of tke Revised Statutes as

4710 14

 
210

amended by the act approved Pebraaey twenty-third, eighteen hun-
dred and eighty-seven, in respect to the abandonment of merchan-
dise to underwriters or the salvors of property, and the ascertainment

of duties thereon.
Szc. 30. That this act shall take effect on the first day of August,

eighteen hundred and ninety, except so much of section twelve as
rovides for the appointment of nine general appraisers, which shall
ake effect immediately. «

Approved, June 10, 1890,
INDEX TO ACT OF JUNE 10, 1890.

  
  

Section.

Abandoned goods, underwriters recognized as consignecs........---...eee eee ee ceceeccceee . 1
Abandonment of damaged goods ...........--02-.---+6 23
Abatement of duties on abandoned goods 23
Abolishment of fees .............-.22.-- 3 22
of damage allowances - 2 28

of oaths......-....-4. 22

Additional or penal duties 7

 

Appeal to circuit court of appeals must be made within thirty days from date of decision of

OW OD COUTG 212.5 sia. cte amie sinaa's emcelae aa da Neer acotte Os ati einiele MeOEIS iene sn bvoin sta: giaveww aigiace snus bane 15
Appeal to circuit court from decision of board of general appraisers must be made within

thirty days from date of decision of the board
Application for review of decision of board by circuit court
Appraiser to ascertain market value of goods by all reasonable ways and means
Appropriation of moneys for refund of duties erroneously collected .......-.-..-2-----220006
Attorney-General may apply on behalf of the Government for review of decision of circuit

  
 
 
 
 
 
 
  
 
 
 
  
  

 

 

  

    

 

   

  
  
  
   
  
 
 
 
 
 

 

 

 

 

     
  
 
  
 
 
 
   
  
   

 

 

 

court within thirty days from date of decision of such court 15
Paggaxo of passengers in transit 3 28
Bills of lading «2c ccinss csecsdsercsseaecen ae 1
Boards of general appraisers, establishment of ........-..- as 12
Bond for production of invoices of goods valued at over $100 . ee 4
Bonded warehouse, time goods may remain in -........--- é 20
Bribery, penalties for...........---..----- _ 26 and 27
Charges on imported goods . . cs 2 eee - 8anal19
Circuit court, application for review of de M Of DOATA DY..sac oi0cin mesiesiewacesuaxeacian gress . 14 and 15

: application for review of decision of board of general appraisers must be

made within thirty days .-....-..--.------- 15
Compensation of officers constituted by fees. - ie 22
Consignee of imported goods....--.-..------- a 1
Consignors, indorsement of bill of lading by. sie 1
Correction of manifest clerical errors ..---..- é 24
Coverings, unusual 19
Currency of invoices ... ese - 2and3
Customs officers not liable to importers on account of rulings or deci: 2 25
Date act took effect, August 1, 1890.-...-...---..--2.--.0-- 2+ Dsl 5 30
appointment general appraisers, June 10, 1890 30
~ Decisions of general appraisers to be reported to Secretary of the Treasury 18
: of general appraisers, publication of. 18

Declarations by owner where merchandise has been actually purchased . .
in place of oaths eee 22

of manufacturer or owner in cases where merchandise has not been actually

purchased . 5
penalties for making false statements in 6
to invoices of,books, magazines, and other periodicals - s 4
tOINVOLCCS'. MP sacczateccnsedecendasseeewemieseseedesasen 3 3
to entry by owner, importer, consignee, or agent.. « 5
Duties on unusual coverings ---.----.------------ - -19
refund of, improperly collected. : 24
Entries, penalties for falye ......-.---- -- soeseee 9
‘of goods consigned for sale, statements required on : 8

7 of goods valued at over $100 ...--...----2-+--++2-+-- . 4
Errors, clerical, correction of manifest ..-.-----.--- 24
Examination of importers as to market value of goods 16
False declarations, penalties for making -.--------- 6

entries, penalties for ------.----- 9

Fees, abolishment of Teer 22
Foreign market value of goods to be stated in invoices 3
Forfeiture of goods for undervaluation ......---.---- 7
Forfeitures and liabilities incurred under prior acts-. 29
General appraisers, appointment of .....--------+-- 12
compensation of .---..-..------+-------+ 12

decision of, as to reappraisements final . om 13

duties of ...----.----------- , 13, and 14

establishment of boards of. 12

not to be engaged in any other business, avocation, or employment. 12

number of 12

politics of.. 12

removal of ..-. a

under general direction of the Secretary of the Treasury...

 
212

Goods, imported, ownership Of......---- 2.22.02 e ence eee eee ee cece ence cence een e cee cer nce ceeere
in warehouse, timé they may remain in..
Imported goods, ownership of.......----.------
Importers, examination of, as to value of goods.
Invoices, additions to, to make market value.... ;
duties shall not be assessed upon an amount less than invoice or entered value...
for immediate transportationgoods
none required for personal effects :
of goods to be signed by owner or manufacturer, if produced otherwise than by
purchase, or by agent of purchaser, manufacturer, or owner.....---------+---+-
of goods to be signed by person owning or shipping same if actually purchased ..
of imported goods to 1S made out in the currency of place or country from
whence imported ..-..-...--- +. seen eee e ee cence eee cence entree ence eter eeeee
production of, to consular officer .
PTO SOT MG sass ce worecesscscae secu
required on entry of goods. ....
to contain description of goods ’
Judge making decision in circuit court may grant an appeal to importer within thirty days
from date of decision
Lading, bills of.......--.-.--.-.- on
Market value, additions to make.. “eo
defined
of goods, examination of importers...
OF POOdS sienwiccinieiscoce de dumipecece 5
of goods, ascertainment of. é
Merchandise, oe 01
New York, permanent board of ge apprai Piscrwiaiayore Se
Nonliability of customs officers to importers on account of ru
Notice of dissatisfaction to be filed within ten days from liquidation of entry..
Oatlis; abolishinent 0f:<c<.06 sine ccccaqtsacwemsseiaeass vexecawasiswssremsiaee ae 2
Ownership of merchandise defined -
Passengers’ baggage in transit....
Penal duties for undervaluation.
Penalties for bribery...........-.-.-
for making false declarations.
for false entries............--...----..-
for false swearing as to value of goods.
incurred under prior acts............-.--
Personal effects accompanying passenger, no invoice required
Personal effects of passengers in transit
Probable cause, certificate to issue in seizure cases. .
Protest, or notice of dissatisfaction as to rate or amount of duty-
to be filed within ten days from liquidation of entry.-...
Publication of decisions of general appraisers...........-...
Reappraisement by board of general appraisers. .
by general appraisers............
collector may call for.............-
must be called for within two days.
Refund of duties improperly collected...
Repeal sections........-.---2-.-2-2----
Report to Congress of money refunded
Rights accruing under previous acts.
Sale of abandoned goods...
Sample of goods, deposit o:
Secretary of the Treasury to report to Congress annually moneys refunded...
Seizure, suits in case Of. -.-.--- 22.0222. e eee cece eee eee
Statements on entry of goods consigned for sale. .
Suits in case of seizure............-.-------------
in customs cases....
, under previous acts. .... nani
Undervaluation of goods, penalties for....-.-..-........- ote wimiecmsverpiars in. 25's Ms
Underwriters recognized as consignees in case of goods abandoned to them..
Untisnal Coverings .2. 2.62. .0 sci. 220 aa oncssoactweceenesa: oe xdatas sence. Socios
Value, market, of goods, ascertainment of.
of goods, penalty for false swearing. -
of goods, examination of importers.
of imported goods, definition of.
‘Warehouse, time poore may remain in ae
Wholesale price of goods to be stated in invoices

 
 
 
 

 

  
 
  
  
  

 

   
   
 
 
   
  
 
 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
   

   

 

 

 

  

 

    
 
   
 
 
 
  
 
 

 

   

Section.

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