dlornpll ICaui i>rlynnl ICtbraty Cornell University Library KF 6654.5 1.W72 The tariff laws of the United States, wit 3 1924 020 016 311 Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/cletails/cu31924020016311 THE TAEIFF LAWS OP THE UNITED STATES, EXPLANATORY NOTES, CITATIONS FROM DECISIONS OF TEE COURTS AND TEE TREASURY DEPARTMENT. CHARLES rrVlLLIAMS, COUNSELLOK-AT-LAW, AND OftlEF cLeKK-^OTIIE LATE TAKIFF COMMISSION. BOSTON: SOULE & BUGBEE 37 COURT STREET. 188 3. COPTEIQHT, 1883, BY SOULE & BUGBEE, Boston. R OCKWELL &| *^ -ife CHURCHrUL* PKEFACE. oXXo This book is in the nature of a commentary on the new tariff act. The author has had exceptional facilities for the work, being familiar with all statements made before the Tariff Commission, including many not made public in the printed report of the testimony, and being cognizant of the discussions before that body and of the tenor of its delib- erations. He was also obliged to keep himself minutely in- formed of the progress of tariff discussion before Congress and the finance committees of both houses during the past winter. He has endeavored, without obtruding his own opinions, to assist importers and others in determining in advance many questions likely to arise in administering the new law. To this end the sections of the old law have been brought into juxtaposition with those of the new to which they correspond or bear an analogy, in such a manner that the changes are readily seen. This method has been thought preferable to reproducing the former law in its entirety. It can be seen at a glance what paragraphs remain unchanged. In the notes an attempt has been made to state, by refer- ence to, and citations and abstracts from, the opinions of the courts and of the department, all that has been decided and that has any practical bearing upon the interpretation of the law and of questions of classification. It is, as is well known, difficult, and often impossible, to harmonize the decisions of the department. None are more fully aware than the officials of the treasury how poorly adapted are present methods for determining disputed questions of classi- fication. It is much to be regretted that none of the plans which, at different times, have been proposed for changing these methods have, thus far, received legislative sanction. m IV PREFACE. It is authoritatively stated that only the extreme pressure of time incident to a night-session of the Tariff Conference Committee, almost at the close of the last session of Con- gress, prevented the bill, proposed by the Tariff Commission, for the establishment of a Customs Court, from becoming a law. However, these decisions have been carefully examined and analyzed, and the results are so stated as to present, as clearly as may be, both the rulings and the principles under- lying them. Decisions which have been overruled by later ones or superseded by changes in the law, or are too trivial to be of general interest, or relate purely to questions of fact, have not been referred to, unless for special reasons. Notwithstanding the care exercised in preparing and draft- ing the new law, it is not free from incongruities. These, so far as observed, are pointed out. Ample time has been taken in the preparation of the work, which it is hoped will prove of permanent value, and be of material assistance in simplifying and elucidating a subject which is usually deemed unsatisfactory, technical and obscure. The author desires to acknowledge the assistance derived from Mr. Heyl's "Import Duties," and from the Digest of the Treasury Decisions recently issued under authority from the department. ' Boston, Mass., June 23, 1883. TABLE OF CONTENTS. PAGE Chbmioai, Products 7 Earthenware and Glassware 22 Metals 27 Wood and Wooden Wares 48 SrroAR .... 50 Tobacco 55 Provisions . . • 58 lilQUORS 65 Cotton and Cotton Goods 69 H!emp, Juxe, and Flax Goods 75 Wool and Woolen Goods 80 Silk and Silk Goods 90 Books, Papers, etc 92 Sundries 95 The Prbe List (Chemicals) 112 The Free List (Sundries) 119 General Statute Provisions 135 APPENDIX. Bates op Tare 149 Grain brought to Mill (Act op January 9, 1883) . . . 150 Adulterated and Spurious Teas (Act op March 2, 1883) . .151 Hawaiian Eeciprocitt Treaty 153 Drawback Act, etc 156 TABLE OF CASES. Ansbaeher v. Arthur, 43. Arthur v. Gumming, 79. V. Davies, 88. V. Dodge, 34, 42. 1!. Herold, 62. ■V. Homer, 77, 78, 95. ■u. Jacoby, 22. V. Lahey, 78. v. Moller, 93. V. Morrison, 92. ■». Rheims, 100. 1!. Stephani, 63. V. Sussfield, 26. 1). Unkart, 92. 11. Zimmerman, 73, 103. Bailey v. Goodrich, 59. . Belcher v. Linn, 122. Bensusan v. Murphy, 66. Benziger v. Arthur, 93. Binns v. Lawrence, 24. Birmingham v. Melritt, 20. Blood v. Merritt, 125. Blumgart v. Arthur, 87. Brown v. Arthur, 181. Bruce v. Murphy, 34. Butterfield v. Merritt, 72. Gary «. Arthur, 123. Grocker v. Redfield, 43. De Bary v. Arthur, 67. Duden«. Arthur, 88. Foote V. Arthur, 107. Fowler 11. Arthur, 59. Friedman ii. Arthur, 85. Hartwig v. Arthur, 122. Hecht 11. Arthur, 104, 105. Herman v. Arthur, 87. Hill 11. Arthur, 13, Holzinger v. Arthur, 96, 97. Kaldenberg v. Arthur, 128. Kitching v. Arthur, 48. Knight V. Schell, 122. Kohlsaat ii. Arthur, 95. Lazonly v. Arthur, 15. Livingston v. Arthur, 123. Merritt, The, 5. Merritt v. "Welsh, 52. Miles 11. Arthur, 73, 96. Mills V. Arthur, 77. Morrill v. Jones, 119. Moore v. Arthur, 108. Nichols 11. Beard, 68. Odiorne ■». Eantoul, 98. Potts n. Hartranft, 30. Eanlett ii. Badger, 35. Reiche ii. Smythe, 58. Rogers «. Merritt, 95. Rose V. Robertson, 127. Scattergood v. Tutton, 64. Schmidt ii. Badger, 67. Sixty-five Terra Gotta Vases, 123. Smith V. Field, 78. Smythe n. Piske, 92. Solomon v. Arthur, 92. Swan V. Arthur, 92. Tutton V. Vite, 108. United States v. Ninety Demijohns of Rum, 67. United States ii. One Case Stereop- ticon Slides, 2. Uhited States v. Sixty-five Terra Gotta Vases, 123. United States ii. Telegraph Go., 43, 47. United States v. TurnbuU, 89. Victor «: Arthur, 86, 101. Von Stade v. Arthur, 96. Wills V. Russell, 76. (vii) THE TARIFF LAWS THE UNITED STATES. Note. — The use of common type signifies that the language used is the same in the former as in the new law ; italics, that the language is that of the new law alone ; type enclosed in brackets, that the language is that of the former law alone, and, therefore, not to be read as part of the new law. S. means Synopsis of the Decisions of the Treasury .Department. These synopses begin with the year 1868, are numbered consecutively from that time, and are published each month. AN ACT TO KEDTJCE INTERNAL REVENUE TAXATION, AND FOR OTHER PURPOSES. [The first five sections relate solely to Internal Revenue.] Sect. 6. That on and after the first day of July, eighteen hundred and eighty-three, the following sections shall con- stitute and be a substitute for Title thirty-three of the Eevised Statutes of the United States : ' TITLE XXXm. DUTIES UPON mPOETS. Sect. 2491. All persons are prohibited from importing into the United States, from any foreign country, any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, ^It win be noticed that the acts passed since the revision of the statutes, changing the rates of duty, are not specifically repealed. The department takes the ground " that the act of March 3, 1883, has the effect of repealing all previous enactments im- posing rates of duty." — Zetier of April 24, 1883. S. 6676. 2 THE TAEIPP LAWS OF THE UNITED STATES. figure or image on or ofpaper 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 preven- tion of conception, or for causing unlawful abortion. No in- voice or package whatever, or any part of one, in which any such articles are contained shall be admitted to entry ; and all invoices and packages whereof any such articles shall compose a part are liable to be proceeded against, seized, and forfeited by due course of law.^ All such prohibited articles in the course of importation shall be detained by the officer of customs, and proceedings taken against the same as pre- scribed in the following section : Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are ex- cepted from the operation of this section. Sect. 2492. Whoever, being an officer, agent or employee of the Government of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or in- decent publications or representations, or means for pre- venting conception or procuring abortion, or other artictes of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offence be punishable by a fine of not [less than one hundred dollars] [and not] more than five thousand dollars or by imprison- ment at hard labor for not [less than one year nor] more than ten years, or both. Sect. 2493 [2492] . Any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the preceding sections [section] is made, to the satisfaction of such judge, and founded on knowledge or belief, and, if upon belief, set- ting forth the grounds of such belief, and supported by oath or affirmation of the complainant, may issue, conformably to ' In U.S. V. One Case Stereopticon Slides, Spraj;ae, 467, the Court refused to take judicial notice that a case was a package, and, the information filed ajjainst a case of slides alleging them to ba indecent and obscene, while the jury found a part indecent and the rest not so, it was held that those not indecent could not be forfeited. DUTIES UPON B«POETS. 6 the Constitution, a warrant directed to the marshal, or any deputy marshal, in the proper district, directing him to search for, seize, and take possession of any such article or thing hereinbefore mentioned, and to make due and immediate return thereof to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in case of municipal seizure, and with the same right of appeal or writ of error. Sect. 2494 [2493] . 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, when- ever 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 Sec- retary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this law into effect, or to suspend the same as therein provided, and to send copies thereof to the proper officers in the United States, and to such officers or agents of the United States in foreign countries as he shall judge necessary. [Sect. 2494 Rev. St., authorizing the President to de- clare the provisions of the preceding section inoperative when importations can be made without danger from in- fection, is not reenacted.] Sect. 2495. Any person convicted of a wilful violation of any of the provisions of the [two] preceding section [sec- tions] shall be fined not exceeding five hundred dollars, or • imprisoned not exceeding one year, or both, in the discretion of the court. Sect. 2496. No watches, watch-cases, watch-movements, or parts of watch-movements, or any other articles of foreign manufacture, which shall copy or simulate the name or trade- mark of any domestic manufacturer, shall be admitted to entry at the custom-houses of the United States, unless such 4 THE TARUT LAWS OF THE UNITED STATES. domestic manufacturer is the importer of the same.* And in order to aid the officei's of the customs in enforcing this prohibition, any domestic manufacturer who has adopted trade-marlis may require his name and residence and a de- scription of his trade-marks to be recorded in books which shall be kept for that purpose in the department of the Treas- ury, under such regulations as the Secretary of the Treasury shall prescribe, and may furnish to the department fac-similes of such trade-marks ; and thereupon the Secretary of the Treasury shall cause one or more copies of the same to be transmitted to each collector or other proper officer of the customs. Sect. 2497. No goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manufacture ; or from which such goods, wares, or merchan- dise can only be, or most usually are, first shipped for trans- portation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, 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 re- covery, collection, distribution, and remission of forfeitures to the United States by the several Revenue Laws. Sect. 2498. The preceding section shall not apply to ves- sels, 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.® * Collectors are directed neither to admit to entry nor to seize such importations, but to detain them, and to notify the Department of the facts. (S. 899.) ' A vessel built in Canada, and owned wholly by citizens of the ynited States, cannot, under the Kegistiy act of 1792, be a vessel of the United States ; nor can she be a foreign vessel wholly belonging to citizens of Canada or Great Britain. Such a DUTIES UPON IMPORTS. Sect. 2499. There shall be levied, collected, and paid on each and every non-enumerated article which bears a simili- tude, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this title iis chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before mentioned ; and if any non-enumerated article equally resembles two or more enumerated articles on which different rates are chargeable, there shall be levied, collected, and paid on such non-enumer- ated article the same rate of duty as is chargeable on the article which it resembles paying the highest duty ; and on all articles manufactured frOm two or more materials the duty shall be assessed at the highest rates at which [any of its component parts] the component material of chief value may be chargeable. 1 If two or more rates of duty should he appli- cable to any imported article, it shall be classified for duty under the highest of such rates: Provided, that non-enumer- ated articles similar in material and quality and texture, and the use to which they may be applied, to articles on the vessel, therefore, engaged in transporting the products of Canada into ports of the United States, may be forfeited, in the absence of proof that she is a British ship, and that neither Canada nor Great Britain have adopted a regulation similar to that of the United States. (The Merritt, 17 Wall. 582.) The department holds that a remission of forfeiture relieves the goods from all disability, and makes them subject to enti'v, excepting always goods especially prohibited by law from importation. (8. 3480") Vessels belonging to the subjects of the Argentine Confederation, Austria-Hungary, Belgium, Bolivia, Borneo, Denmark, the Dominican Republic, Ecuador, France, the German Empire, Great Britain and her possessions, Greece, Guatemala, the Hawaiian Islands, Hayti, Honduras, Italy, Japan, Liberia, Madagascar, Mexico, the Netherlands, Nicaragua, the Orange Free State, the Ottoman Empire, Paraguay, Peru, Russia, Sal- vador, Sweden and Norway, and the Island of St. Bartholomew, Tripoli, Tunis, and the United States of Colombia, do not maintain the regulation mentioned in Section 2498, and theii' vessels are, therefore, exempt from the provisions of Section 2497, and are admitted into the ports of the United States with the pi-oduce or manufactures of their own or other countries on the same terms, as regards both tonnage and import duties, as vessels of the United States. The cargoes of vessels of Costa Rica and Portugal, when consisting of the products or manufactures of their own countries respectively, and merchandise brought in Spanish vessels from places other than Cuba or Poiln Rico are exempt from discriminating impost duties. Merchandise from Switzerland is to be treated, as regards discriminating duty, as though it were the produce or manufacture of the nation to which the importing vessel belongs. Merchandise im- ported by citizens or subjects of Persia and of China is exempt from discriminating impost duty. 1 The component material of chief value (the term frequently occurring in the tariii acts) is held by the department, under the advice of the attorney-general, to be the component material of greater value than anjr one of the other materials ; it need not be ot greater value than all. {8. 5207.) This decision of April 28, 1882, is the latest official expression of opinion, vaiying views having been expressed at (b'fferent times. 6 THE TAEIFF LAWS OF THE UNITED STATES. free list, and in the manufacture of which no dutiable ma- terials are used, shall he free?- Sect. 2500. Upon the reimportation of articles once ex- ported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allow- ance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal revenue laws upon such articles.^ [Sect. 2501 of the Eevised Statutes, enacted June 6, 1872, and based upon similar provisions in acts of July 14, 1862, and June 30, 1864, imposing an additional duty of ten per cent, upon articles, except wool, raw cotton, and raw silk, the growth of countries east of the Cape of Good Hope, but imported from places west of the Cape of Good Hope, was repealed by act of May 4, 1882, — the repeal to take effect January 1, 1883. J Sect. 2501 [2502]. A discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, and merchandise which shall be imported on vessels not of the United States ; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the United States, entitled by treaty or any act of Congress to be entered in the ports of the United States on payment of the same duties as shall then be paid on goods, wares, and merchandise imported in vessels of the United States.^ Sect. 2502 [2503] . There shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained [in the next 1 The proposed substitute for section 2499 seems necessary, as, without it, non-enumer- ated articles are dutiable under the general clause, notwithstanding the fact that they are substantially in material and use the same as other articles which are on the free list. That is to say, a special enumeration of the precise aiticle must be found in the free list to exempt it from duty. The Commission is of the opinioh that the same i*ule should obtain as to the free list which is applied in other parts of the law, and that articles similar in material and use to those specifically natned in the free list should be free of duty. — Rep. Tariff Gommission, p. 35. ^That is, by the intei-nal revenue laws in force at the time of reimpoilation, not at the time of exportation. {S. 2560.) « See note to Sect. 2498. CHEMICAL PRODUCTS. 7 section] , the rates of duty whicli are by the schedules re- spectively prescribed, namely: — [Act of June 6, 1872, reduced ten per cent, the duties on certain classes of articles ; reenacted in Revised Statutes, but repealed by act of March 3, 1875.] [Sect. 2504.] Schedule A. — Chemical Products. ^ 1. Glue, twenty per centum ad valorem. 2. Beeswax, twenty per centum ad valorem.^ 3. Gelatine and all similar preparations [not otherwise provided for] , thirty [-five] per centum ad valorem. ' A scbedule especially devoted to chemical products is a new featuve of the tariff law. The articles tluis classed appeared mostly in the sundry schedule of the former law. The Tariil Commission say : " In the preparation of this schedule the testimony before the Commission of every witness on drags and chemicals has been consulted, and the Commission has profited by the suggestions of manufacturers of chemical productions, and Cf what mio:ht be called the allied products, such as color's, paints, essential oils, and soap ; and of druggists and metalliu'gists, on ores, minerals, earths, and clays. " Some difficulty was experienced in deciding as to the articles to be classified under the generic term of * chemical products,' and, though great care has been exercised, the classification can hardly be claimed to be perfect. In addition to those articles which are unquestionably chemicals, it is found necessaiy to include, in order to make a more harmonious schedule, such cnide vegetable substances and minerals as are largely used in chemicals. Also in some cases it has been thought advisable to place on the chemical schedule metals that are almost entii'ely used in this branch of industry. "In the classification, the suggestion of chemical experts, that this schedule be an-anged under the three heads of animal, vegetable, and mineral, has been followed. The aim has been thi'oughout to place all the raw material used in this industiy on the free list, and only to make it dutiable when advanced in value by grinding, refining, or other process of manufacture in which labor becomes an element for consideration. A few exceptions to both these rules may be found ; but in these cases, as in that of sumac (a raw material), a great injury would I'esult to a large number of persons whose daily subsistence depends upon the gathering and sending to market of this plant. On the other hand, perhaps it might be urged that the Commission is subject to the charge of inconsistency in leaving quinine (an advanced product) on the free list ; but, in view of the recent action by Congress in relation to this article, no change is recommended. The system of graduatmg duties, with regard to the stages of advancement in the manufacture of an article, has been inooi'porated into the general clauses of both the free and dutiable lists. " The free list has been veiy largely increased by the sweeping clauses introduced in regard to chemicals ; and, while a less number of articles is enumerated, the list is, in reality, veiy much larger, practically making all crude drugs, indeed all substances not edible, and in a crude condition, free. A large proportion of these articles in the existing law are subject to rates of duty vaiying from 20 to 30 per cent, ad valorem. In another clause all crude minerals not enumerated, and now bearing 20 per cent, ad valorem, are proposed to be made free. The same products, advanced in manufacture, have all been reduced from 20 to 10 per cent, ad valorem ; also all non-dutiable crude minerals, but which have been advanced in value or condi- tion, from various rates to a unifoi'm rate of 10 per cent, ad valorem. " Following this same principle, it has been deemed in the line of simplification of the tariff to provide similar clauses embracing all earths or clays, proprictaiy, alcoholic, and medicinal preparations, and colors and paints, and, to some extent, oils have, in this same manner, been included under a general clause, as well as aniline dyes. "In the few cases where an advance of duties is proposed, it has been merely for the purpose of classifying a^ article in the 10 or 20 per cent, ad valorem clause ; and, in cases where a 5 per cent, advancement or reduction is of little importance one way or the other, this has been done to preserve general hai'mony through the schedule." — Bep. Tariff Gommission,p.l\. 2 An article called "ceresia," obtained from ozokerite, an impure fossil wax, held properly classed by assimilation with beeswax, and not exempt from dnty as Chinese wax. (S.2703.) 8 THE TAEUT LAWS OF THE UNITED STATES. 4. Glycerine [thirty per centum ad valorem], crude, brown, or yellow, of the specific gravity of one and twenty- five hundredths or less at a temperature of sixty degrees Fahrenheit, not purified hy refining or distilling^ two cents per pound. 5. Glycerine, refined,^ five cents per pound. 6. Fish-glue or isinglass, twenty-five per centum ad valorem. [Free.] 7. Phosphorus, ten cents per pound. '^ 8. Soap, hard and soft, all which are not otherwise ^ecially enumerated or provided for in this -act, and Castile soap, twenty per centum ad valorem. 9. Fancy, perfumed, and all descriptions of toilet sogp, fifteen cents per pound. [Soap, fancy, perfumed, honey, transparent, and all descriptions of toilet and shaving soaps ; ten cents per pound, and, in addition, thereto, twenty-five per centum ad valorem ; soap not otherwise provided for, one cent per pound, and, in addition thereto, thirty per centum ad valorem.'*] 10. Sponges, twenty per centum ad valorem. 11. Sumac [ten per centum ad valorem], ground, three- tenths of one cent per pound, and sumac extract, twenty per centum ad valorem.^ 1 The above definition is that proposed by the Manufacturing Chemists' Association. ^ Eefined glycerine is defined by the above authority to be white glycerine of any gravity, and brown and yellow glycerine of more than 1.2500 spcciiic gravity, and any giycerine of any gravity, which has been wholly or partially refined or distilled. — Sep. Tariff Commission, p. 2587. » Under the former law, phosphorus was not designated, and was declared dutiable at twenty per centum ad valorem as an article " manufactured in whole or in part, not herein enumerated or provided for." * Windsor soap, held dutiable as a toilet soap {S. 1860) ; an article called " dog " soap, intended for the destmction of fleas and vermin on doers, held properly classed with toilet soaps, and not as a proprietaiy medicine. {S. 2351.) A soap, slightly scented, but, nevertheless, common-bar soap, and intended for laundry pui'poses, held dutiable at the lower rate. ( [Strychnia : one dollar per ounce. Strychnine, salts of, not otherwise proyided for : one dollar and fifty cents per ounce.] 31. Tartars, partly refined, ^including lees crystals, four cents per pound. ^ [Argols, other than crude, six cents per pound.] 32. Alumina, alum, patent alum, alum substitute, sul- phate of alumina, and aluminous cake, and alum in crystals or ground, sixty cents per hundred pounds. 33. Ammonia, anhydrous, liquified by pressure, twenty per centum ad valorem. 34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem..^ 35. Ammonia, muriate of [and sal-ammonia], or sal-am- moniac, ten per centum ad valorem.^ 36. Ammonia, carbonate of, twenty per centum ad valorem. 37. Ammonia, sulphate of, twenty per centum ad valorem.' 38. All imitations of natural mineral waters and all arti- ficial mineral waters, thirty per centum ad valorem.* 39. Asbestos, manufactured, twenty-five per centum ad valorem.^ I These articles are of a character intermediate between crude argols (free) and cream of tartar. ' Held dutiable under the former law at forty per cent., as a medicinal preparation not otherwise provided for. 8 Sulphate of ammonia, held not to he the same as crade ammonia, named as free in the former law (S. 793, 1003) ; likewise, as to muriate of ammonia. (S. 1896, 1997.) ' The duty heretofore levied has been a compound duty of three cents per quart, and twenty-five per cent., when the waters have been imported in bottles or jugs, and thirty per cent, when imported otherwise than in bottles. An article called soda water, but, in fact, ordinary spring water impregnated with carbonic acid gas, held dutiable, not as a mineral or medicmal water, but as an un- enumerated manufactured article. {S. 5182.) For distinctions between natural and artificial mineral water, see note to Mineral waters. Free list, infra. "Act of June 30, 1864, imposed the above duty on asbestos, without specifying a distinction between the manufactured and unmanufactured article ; act of July 14, 1870, made the latter free ; the distinction was retained in the Revised Statutes and in the new law. Asbestos paper, having none of the usual characteristics of paper, except that it is in thin sheets, intended for use as an incombustible and infusible packing for boilei's 12 THE TAEIFF LAWS OF THE UNITED STATES. 40. Baryta, sulphate of, or barytes, umnanufactured^ ten per centum ad valorem, 41. Baryta, sulphate of, or barytes, manufactured, one- fourth of one cent per pound. ^ 42. Refined borax [ten] , five cents per pound. 43. Pure boracic acid, five cents per pound; commercial boracic acid [pcee], four cents per pound; borate of lime [free], three cents per pound; crude borax, three cents per pound [free]. 44. Cement, Roman, Portland, and all others, twenty per centum ad valorem. 45. Whiting and Paris white, dry, one-half cent per pound; ground in oil, or putty, one cent per pound." 46. Prepared chalk, precipitated chalh, French chalk, [and] red chalk, and all other chalk preparations which are not specially enumerated or provided for in this acty twenty per centum ad valorem. [Chalk of all descriptions, not otherwise provided for, twenty-five per centum ad valorem.] 47. Chromic acid, fifteen per centum ad valorem. 48. Chromate of potash, three [four] cents per pound. 49. Bi-chromate of potash, three [four] cents per pound. ^ 50. Cobalt, oxide of, twenty per centum ad valorem. 51. Copper, sulphate of, or blue vitriol, [four] three cents per pound. 52. Iron, sulphate of [green vitriol], or copperas, [one- half] three-tenths of one cent per pound. and machinery, and as a covering for indammable sm-faces exposed to lieat, is dutiable as asbestos, not as a manufacture of paper. {8. 3438, 3756). Asbestos packing, in- tended for use as a steam packing, is dutiable as asbestos, although, for convenience, enclosed in a cotton envelope or wrapper, comprising ten per cent, of the value of the ai-ticle. (S. 3876.) 1 Act of July 14, 1862, imposed a dn(y of one-half cent per pound on bai-ytes and sulphate of baiytes ; act of June 30, 1864, a duty of twenty per cent, on niti'ate of baiytes, and of three cents per pound on blanc fixe, enamelled white, satin white, lime white, and all combinations of barytes with acids or water; white acetate of barytes was made dutiable at twenty-five cents per pound. Baiytes in a crude state was held dutiable at twenty per cent., as a mineral substance not otherwise provided for {S. 1356, 3378), and chlorate of barytes at the same rate, as either a chemical salt or an unenumerated manufactured article. {8. 2117.) 2 Act of July 30, 1864, imposed a duty of one cent per pound on whitine and Paris-white, and of two cents per pound on whiting ground in oil ; act of July 14, 1862, imposed a duty of one and one-half cents per pound on Paris-whilo ground in oil. 8 Chi'omate and bi-chromate of potash were made dutiable at four cents per pound by act of Februaiy 8, 1875. Under Rev. Sts. three cents. CHEMICAL PRODUCTS. 13 53. Acetate of lead, brown, [five] four cents per pound. 54. Acetate of lead, white, [ten] six cents per pound. 55. White lead, when dry or in pulp, three cents per pound; when ground or mixed in oil, three cents per pound. 56. Litharge, three cents per pound. [Lead, white or red, and litharge, drj' or ground in oil, three cents per pound.] 57. Orange mineral and red lead, three cents per pound. 1 58. Nitrate of lead, three cents per pound. 59. Magnesia, medicinal, carbonate of, [six] five cents per pound. 60. Magnesia, calcined, [twelve] ten cents per pound. 61. Magnesia, sidphate of, or Epsom salts, one-half oj one cent per pound. ^ Potash : ^ 62. Crude, carbonate of, or fused, and caustic potash, twenty per centum ad valorem. 63. Chlorate of, three cents per pound. ' Orange mineral, not named in the former law, was classified by the treasury as red lead. {S. 2936.) But the Circuit Court for the southern district of N.Y., in Hill vs. Arthur, decided that it was dutiable at twenty-fire per cent, under the pro- vision for paints and painters' colors, and the department acquiesced. {S. 3152.) ^ Acetate of magnesia was named in the former act as dutiable at fifty cents per pound : chloride of magnesia was classed as an unenumerated manufactured article. An article called citi'ate of magnesia, in fact a potassa tartrate of soda, and used, not medicinally, but as a beverage, was similarly classed. (iS. 2682.) 'Acetate of potash was made dutiable, by the old law, at twenty-five cents per pound ; certain crude potash was held, by the department, dutiable at one and one- half cents per pound, as similar in material, quality, etc., to bi-carbonate of soda ( The paragi-aphs of the former law, superseded by this, being several in nttmber, are not given, the distinctions raised appearing no longer to exist. An anti-fouling composition, so-called, in form a paint, and intended for the bottoms of ships, to guard them from barnacles, and to make them smooth, was classed as a paint. (8. 4973.) ^The former law, in addition to the oils enumerated elsewhere, made olive oil, in flasks or bottles, and salad oil, dutiable at one dollar per gallon ; olive oil, not salad, mustard, not salad, at twenty-five cents ; bay or laurel oil, at twenty cents per pound ; oil of cloves at two dollars per pound ; neats-foot, and all animal, whale, seal, and fish oils, at twenty per cent. ; ccnne, thirty cents per gallon ; cubebs, one dollar per pound ; all essential oils, not otherwise provided for, at fifty per cent. ; and all expressed oils not otherwise provided for at twenty per cent. A uranate of soda, generally known as uraneum yellow, and used for porcelain painting, classed as a chemical salt {8. 4293) ; the salts of the Vichy mineral springs, CHEMICAL PRODUCTS. 17 92. Preparations: all medicinal preparations known as cerates, conserves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, mucil- ages, ointments, oleo-resins, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this act, twenty-five per centum ad valorem. [Medicinal preparations not otherwise provided for, forty per centum ad valorem, j^ [Drugs, medicinal and other, crude, not otherwise pro- vided for ; twenty per centum ad valorem.] [Mercurial preparations, not otherwise provided for; twenty per centum ad valorem.] 93. All barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nutgalls, fruits, flowerSi dried fibres, grains, gums, and gum-resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vege- tables, seeds {aromatic, not garden seeds), and seeds of mor- bid growth, weeds, woods used expressly for dyeing, and di'ied insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refin- ing or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act, ten per centum ad valorem. 94. All non-dutiable crude minerals, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act, ten per centum ad valorem. used to reproduce Vichy water, held properly claased as a, salt and not as a drug (5. 2021) ; likewise Kissongen salts (S. 2271), and Carlshaden salts {8. 2817), and an article designated waste salt, which appeared to be a refuse or residuum of some sort, and was composed of impure chloride of potassium and magnesium. (S. 3874.) ' Under this provision have been held dutiable, adhesive plaster (S. 2078) ; cod liver oil, when fitted for medicinal use, but not otherwise (S. 231, 321, 1065, 3416, a433, 3611) ; an article called " quinoiline" or " ohinoidinc," a precipitated extract of Peru- vian bark, used as a substitute for quinine (S. 2603) ; menthol, in a crystallized form, known as " Japanese peppermint camphor, and prescribed for neuralgia, the article not being an essential oil, but only the crystalline portion of such oil (S. 4963) ; chloral hydrate (iS. 698, 1932) ; salts of tartar, or carbonate of potash, when purified and bottled for medicinal use (S. 4575) ; boiled water from ,St. Catharine^s well, bottled for medicine and not a beverage (S. 3170) ; catgut ligatures, inhalers, and medicated cottons for surgical and sanitaiy purposes (S. 4987) ; antiseptic gauze, a fabric of cotton prepared with carbolic acid for surgical use (?. 4229) ; window-glass bent for carria Corrugated iron roofing was held dutiable under the former law, according to gauge, under the provision for " sheet-iron, common or black," etc. (S. 5489.) 2 The classification as to gauge recommended by the Commission varied from that METALS. 35 [All band, hoop and scroll iron from one-half to six inches in width, not thinner than one-eighth of an inch, one and one-fourth cents per pound.] [All band, hoop and scroll iron from one-half to six inches wide, under one-eighth of an inch in thickness, and not thin- ner than number twenty wire gauge ; one and one-half cents per pound.] [All band, hoop, and scroll iron thinner than number twenty- wire gauge, one and three-fourths cents per pound.] 155. Cast-iron [steam, gas, and water] pipe of every de- scription, one [and one-half] cent per pound. 156. Cast-iron vessels, plates, stove-plates, andirons, sad- irons, tailors' irons, hatters' irons, and castings of iron, not specially enumerated or provided for in this act, one and one- quarter of one cent 'per pound. [Vessels of cast-iron, not otherwise provided for, and on andirons, sadirons, tailors' and hatters' irons, stoves, and stove-plates, of cast-iron, one and one-half cents per pound.]' 157. Cut nails and spikes, of iron or steel, one and one- quarter of one cent [one-half cent per pound.] 158. Cut tacks, brads, or springs, not exceeding sixteen ounces to the thousand, two and one-half cents per thousand ; adopted, and the rates proposed were higher. On cotton-ties, the Commission recom- mended one and four-tenths cents per pound. The rate adopted will compel depend- ence upon importations from abroad. The troublesome hoop-iron and cotton-tie controversy is probably closed /by the above provisions, and is now of interest historically, rather than practically. By.decis- ions of August 24, 1867, and 8. 4, in 1868, the department ruled that cotton-ties were subject to the specific duty fixed for hoop-iron, excepting only " Beard's patent lock-tie." Aftenvards, acquiescing in a decision of the Circuit Court, which decision classed cotton-ties as manufactures of iron not otherwise provided for, and dutiable at thirty-five per cent., the Treasmy again changed its ruling. This was in 1878. (jS. 38Mr.) In 1880 it was again changed, and specific duties were ordered assessed upon hoop-iron merelycut to lengths and punched with holes. (/S. 4496, 4550.) In the meantime large importations had been made and ordered, on the strength of the ruling of 1878 ; and, for the relief of those so importing, a joint resolution of Congress directed that the new rule should not be held to apply to such, nor to importations to be made under contracts ah'eady entered into. In January, 1881, the case oi Banlett v. Badger was decided by the U. S. Circuit Court at New Orleans in opposition to the latest rul- ing of the department, and in December, 1882, the judgment of the Circuit Court was affirmed by the Supreme Court, which held that cotton-ties, each tie consisting of an iron sti-ip and an iron buckle, imported in bundles, each bundle consisting of thirty strips and thirty buckles, each strip eleven feet long, the whole blackened, were duti- able as " manufactures of iron not otherwise provided for," and not at one and one- half cents per pound, as " band, hoop, and scroll iron." Hoops, however, cut to spe- cific lengths for barrel hoops, punched at one end and splayed to fit the parts of the barrel, held to be, not complete hoops, but dutiable as hoop-iron. [S. 4496, 5089, 5194.) The hoops which were the subject of S- 5089 were intended for barrels. Before this decision, the right of entiy at the ad valorem rate had been claimed only for cotton- ties. 1 Under this paragi-aph were classed cast-iron fiying-pans. (S. 8669.) 36 THE TARIFF LAWS OF THE UNITED STATES. exceeding sixteen ounces to the thousand, three cents per pound. 159. Iron or steel railway fish-plates, or ^lice-bars, one and one-fourth of one cent per pound. ^ 160. Malleable iron castings, not specially enumerated or provided for in this act, two cents per pound. [Blacksmiths' hammers and sledges, axles, or parts thereof, and malleable iron in castings, not otherwise provided for, two cents and a half per pound.] 161. Wrought-iron or steel spikes, nuts, and washers, and hwse, mule, or ox shoes, two cents per pound. [Wrought-iron railroad chairs, and wrough1>iron nuts and washers, ready punched, two cents per pound.] 162. Anvils [two cents and one half per pound.], anch- ors, or parts thereof [two cents and one-fourth per pound.], mill-irons and mill-cranks, of wrought iron, and wrought- iron for ships, and forgings of iron and steel for vessels, steam-engines, and locomotives or parts thereof, weighing each twenty-five pounds or more, two cents per pound. 163. Iron or steel rivets, bolts, with or without threads or nuts, or bolt-blanks, and finished hinges or hinge-blanks, two and 6ne half of one cent per pound. [Wrought board-nails, spikes, rivets, and bolts, two and a half cents per pound.] [Cast-iron bolts and hinges, two and a half cents per pound.] 164. Iron or steel blacksmiths' hammers and sledges, track-tools, wedges, and crowbars, two and one-half of one cent per pound. 165. Iron or steel axles, parts thereof, axle-bars, axle- blanks, or forgings for axles, without reference to the stage or state of manufacture, two and one-half of one cent per pound. [Blacksmiths' hammers and sledges, axles, or parts thereof,® and malleable iron in castings not otherwise provided for ; two cents and a half per pound.] ' Wrought-iron fish-plates, fish-joints, or splice-hars, were classed, by assimilation, with wrought-iron railroad chairs, at two cents per pound (S. 276) ; steel fish-plates as manufactures of steel not otherwise provided for, at foi'ty-nve per cent. {S. 1032.) ^ Axles have been held not the less dutiable under this provision, because accom- panied by iron wagon-boxe? fitted and attached, and wrenches, nuts, and bolts also attached. (S. 3207.) METALS. 37 166. Forgings of iron and steel, or forged iron, of what- ever shape, or in whatever stage of manufacture, not specially enumerated or provided for in this act, two and one-half cents per pound. ^ 167. Horseshoe-nails, hob-nails, and wire-nails, and all other wrought-iron or steel nails, not specially enumerated or provided for in this act, four [five] cents per pound. 168. Boiler tubes, or flues, or stays, of wrought-iron or steel, three cents per pound. 169. Other wrought-iron or steel tubes or pipes, two and one quarter cents per pound. [Steam, gas, and water tubes and flues of wrought-iron, three and a half cents per pound.] 170. Chain or chains of all hinds, made of iron or steel, not less than three-fourths of one inch in diameter, one and three-quarter cents per pound'; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, two cents per pound; less than three-eighths of one inch in diameter, two and one-half cents per pound. [Chains, trace-chains, halter-chains, and fence-chains, made of wire or rods, not less than one-fourth of one inch in diameter, two cents and a half per pound ; less than one- fourth of one inch in diameter, and not under number nine, wire gauge, three cents per pound; under number nine, wire gauge, thirty-five per centum ad valorem.] 171. Cross-cut saws, eight [ten] cents per linear foot. 172. [On] Mill, pit, and drag saws, not over nine inches wide, ten [twelve and one-half] cents per linear foot ; over nine inches wide, fifteen [twenty] cents per linear foot. 173. Circular saws, thirty per centum ad valorem. 174. Hand, bach, and all other saws, not specially enu- merated or provided for in this act, forty per centum ad valorem, [All hand-saws not over twenty-four inches in length, seventy-five cents per dozen, and in addition thereto, thirty per centum ad valorem ; over twenty-four inches in length, ' The department held hammered forgings of scrap-iron for axles dutiable at one and one-fourth cents, as iron not otherwise provided for (jS. 4898) , and again (S. 5310) , at two and one-half cents, as axles. 38 THE TARIFF LAWS OF THE UNITED STATES. one dollar per dozen, and in addition thereto, thirty per centum ad valorem.] [All back saws not over ten inches in length, seventy-five cents per dozen, and in addition thereto, thirty per centum ad valorem ; over ten inches in length, one dollar per dozen, and in addition thereto thirty per centum ad valorem.] 175. Files, file-blanks, rasps, and floats of all cuts and Jcinds, four inches in length and under, thirty-five cents per dozen; over four inches in length and under nine inches, seventy-five cents per dozen; nine inches in length and under fourteen inches, one dollar and fifty cerdsper dozen; fourteen inches in length and aver, two dollars and fifty cents per dozen. [Files, file-blanks, rasps, and floats of all descriptions, not exceeding ten inches in length, ten cents per pound, and in addition thereto thirty per centum ad valorem ; exceeding ten inches in length, six cents per pound, and in addition thereto, thirty per centum ad valorem.] 176. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made; die blocks or blanks; billets and bars, and tapered or beveled bars; bands, hoops, strips, and sheets of all gauges and widths; plates of all thicknesses and widths ; steamer, crank, and other shafts; wrist or crank pins; connecting rods and piston rods; pressed, sheared, or stamped shapes, or blanks of sheet or plate steel, or combination of steel and iron, punched or not punched; hammer-moulds, or swaged steel; gun-moulds not in ba.rs; alloys used as substitutes for steel tools; all descriptions and shapes of dry sand, loam or irow- molded steel castings, all of the above classes of steel not other- wise specially provided for in this act, valued at four cents qi, pound or less, forty-five per centum ad valorem; above four cents apoundand not above seven cents per pound, 'two cents per pound; valued above seven cents and not above ten cents per pound, two and three-fourths cents per pound ; valued at above , ten cents per pound, three and one-fourth cents per pound : Provided, That on all iron or steel bars, rods, strips, or steel sheets, of whatever shape, and on all iron or steel bars of irreg- ular shape or section, cold-rolled, cold-havfimered, or polished in any way in addition to the ordinary process of hot-rolling METALS. 39 or haTnmering, there shall be paid one-fourth cent per pound, in addition to the rates provided in this act; and on steel circu- lar saw-plates there shall be paid one cent per pound in addi- tion to the rate provided in this act.'- [Steel in ingots, bars, coils, sheets, and steel wire, not less than one-fourth of one inch in diameter, valued at seven cents per pound or less, two cents and one-fourth per pound ; valued at above seven cents, and not above eleven pents per pound, three cents per pound ; valued at above eleven cents per pound, three cents and a half per pound, and ten per cent, ad valorem.] 177. Iron or steel beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts, or parts or sec- tions of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, one and one fourth of one cent per pound. 178. Steel wheels and steel-tired wheels for railway pur- poses, whether wholly or partly finished, and iron or steel loco- motive, car, and other railway tires, or parts thereof, wholly or partly manufactured, two and one-half of one cent per pound; iron or steel ingots, cogged ingots, blooms or blanks for the same, without regard to the degree of manufacture, two cents per pound. ^ ^ Much discussion has attended the classification of steel blooms. Steel blooms and billets were not recognized by the old law, and the imposition of a forty-five per cent, duty on railway blooms, and a specific duty of two and a quarter, three, or three and one-half cents, according to the value per pound, on smaller blooms or billets, has not only been unsatisfactory to the home manufacturers, but, for the last two or three years, to the department as well ; and tlie rule of classification would have been changed but for the expectation of legislation at an eai'ly day. The eiTect of the discrimination between railway and other blooms held dutiable 'at the specific rate, has been, of course, that the Bessemer blooms imported have been mostly of large size, and many have been broken up hero. The Tariff Commission proposed admitting blooms of not less than five hundred pounds' weight, made by any other than the crucible process, at , sjx-tenths of a cent per pound, and the smaller ones at two cents and upwards, accord- ing to the valu^per pound, intending in this way to discriminate between rail blooms of Bessemer steel and the lower-carbon and finer grades of Siemens-Martin steel. This limitation as to size was rejected bj; Congress, and the foily-five per cent, duty re- tained, whiEh duty appUes also to billets, and to the smaller blooms, thus closing the controversy adverted to. • The classification of steel wire-rods, which would seem, to have been properly duti- able as steel in coils at two and one-fourth cents per pound, as steel in any form, etc., atthii'ty per cent., has been a cause of similar dissatisfaction to the home manufacturers. Steel angle-bars, classed as steel in bars notwithstanding the bending. (S. 3699.) ° The one thousand pieces ai-e held to mean pieces four feet long, or four thousand lineal feet; the department holds, further, that clapboards planed and finished are chargeable with an, additional duty of fifty cents per one thousand feet, board measure, for each side so planed aud dressed. (/S. 1265.) 50 THE TARIFF LAWS OP THE UNITED STATES. 232. Manufactures of wood, or of which wood is the chief component part, not [otherwise] specially enumerated or pro- Tided for in this act, thirty-five per centum ad valorem.^ 233. "Wood, unmanufactured, not [otherwise] specially enumerated or provided for in this act, twenty per centum ad valorem.® SCHEDXTLE [G.] E. SUGAE.^ 234. All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz. : — 235. All sugars not above JVo. 13 Dutch standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete and concentrated m,o- lasses, testing by the polariscope not above seventyfive degrees, shall pay a duty of one and forty-hundredths cents per pound, and for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay four-hundredths of a cent per pound additional. 236. All sugars above JSTo. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely: — 237. All sugar above JVo. 13, and not above No. 16 Dutch Standard, two and seventy-five hundredths cents per pound. 238. All sugar above JVo. 16, and not above No, 20 Dutch standard, three cents per pound. ' Ufnder this provision have been classed materials for cheese-boxes, inchidinoj the hoops (S. 2307.) ; match-splints {8. 2708) ; a large wooden crib for ballasting for a pier. {S. 5242.) Articles made of cedar and bu-ch-bark held dutiable as unenumerated manufactured articles. (5. 5469.) - Under this clause have been classed unmanufactured hoop-poles (S'. 1582) ; and elm hoop-strips {S. 5655) ; pieces of wood intended for the manufacture of head- ings (/S. 1633) ; and staves (S. 3863) ; also brier-wood blocks for tobacco-pipes {S. 3411) ; small deal blocks, and short pickets, to be used making match-boxes {S. 5307) ; short pieces of pine for making blinds. (/S. 4741.) Short pieces of sawed pine, " sash stock," held, to be dutiable, not under this provision, but as unmanufactured wood not otherwise provided for. {S. 4741, 4958, 5599.) Sawdust has been held dutiable at ten per cent, as an unmanufactured unenu- merated article. (S. 4899.) In measuring lumber the department accepts the rale of the trade in recognizing no intei-mediate thickness between \\ and 1\ incnes, assessing that which is If as though it were IJ. (S. 5379.) ' The provisions of this schedule became operative June 1, 1883. See Section 11 of act, infra. SUOAll. 51 239. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound. 240. Molasses testing not above fifty-six degrees by the polariscqpe, shall pay a duty of four [five] cents per gallon; molasses testing above fifty-six degrees, shall pay a duty of eight cents per gallon.^ '■ The Tariff Commission, in explanation of its proposal to apply the polariscope in classifying sugars, uses the following language : — '_' All the witnesses who appeared before the Commission, with singular unanimity testified to the fact that, in all wholesale commei'cial transactions (meaning the buying or selling of raw or low grade sugar) , the polariscope is used by both buyer and seller to ascertain the saccharine .richness and true value of the sugar; that the custom pre- vails among all the nations of Europe as well as in the United States ; and, when asked if they knew of any reason why the use of the polariscope, so satisfactory in commercial ti'ansactions as to be uniformly relied on by both buyer and seller, could not also be equally relied on by the government to determine the saccharine richness and time value of sugar, with the view of affording a basis on which to assess customs duties in propor- tion to that value, without an exception, these witnesses — Avell versed in the methods of buying, selling, refining and producing sugars — testified unhesitatingly that they knew of no reason why the polariscope test should not be used by the government as a basis for applying customs duties. " It was also proven by some of those witnesses, who had informed themselves on the subject, that in France the polariscope had superseded the use of the Dutch stand- ard in determining the classification of sugars in order to determine the rates of duties, and that in Germany, and even in Holland, where the use of the Dutch standard orig- inated, custom-house officers are instructed that when they have reason to believe sugars have been artificially colored, or their color degraded, to assess the duties ac- cording to their saccharine richness or true value, to be determined by the polari- scopic test, regardless of their color. " One of the witnesses testified that it was proven, beyond a doubt or cavil, that it is a common practice to degrade the natural color of German beet-root sugars by arti- ficial means, when intended for the Dutch or American markets, the busmess of col- oring sugar being regularly canied on as a distinct pursuit at a fixed price per one hundred pounds. " It is an acknowledged fact that this degrading the color of cane sugars in the West India Islands is being constantly done to suit the American tariff laws, and the . practice is justified on the ground that it is merely taking advantage of the language of the laws. \ " Eeferring to the language of only two of the witnesses, one, the chemist in charge of the United States laboratoiy at New York City, and whose duties have been mostly the testing of sugars, says that ' The polariscope is one of the most exact instru- ments known to chemical science ; the sugar fairly registers itself.' " The other, a very large importer, also of New York City, says that ' The po- lariscope is the most perfect means of ascertaining the commercial value of sugars yet found. We cannot put any limit to invention, and something better. may be found hereafter.' " The polariscope test, in the first place, enables us to assess a specific duty. In the second place, it is ad valorem, because it is fixed upon the value of sugar by polar- iscopic strength, which is its value for sweetening, and that value is determined by the polariscope. " The Commission, therefore, recommend to Congress the use of the polariscopic test as a basis for assessing customs duties on all sugars below No. 13 Dutch standard in color, and above No. 13 adhering to the present classification and the Dutch stand- ard, as a measure of value." — Sep. Tariff Commission, p. 22. The, dividing line was placed at No. 13, for the reason that, practically, no sugars below that grade go into direct consumption, but are bought for refining, and conse- quently for their intrinsic value, which is determined almost exclusively, in commer.- cial transactions, by the polariscope. It became apparent, about 1878 or 1879, that the Dutch standard of color had become inadequate for disclosing the true value of sugar, the method of manufacture by the centrifugal process and vacuum-pan, enabling valuable sugar to be produced at a low color, by pumping molasses into the vacuum-pan during the boiling process. It liad always been admitted on all hands that sugar artificially colored after manufacture was subject to forfeiture upon attempt to import it at a lower rate of duty than it was really assessable at by reason of its real color, and the department contended that 52 THE TARIFF LAWS OF THE UNITED STATES. [Sugar not above No. 7 Dutch standard in color one and three-quarters cents per pound.] there was, in reality, no appreciable difference between the case of sugar so colored and that colored by molasses while in the Tacuum-pan, and that it was justiiied in de- termininft the true color by means of the palariscope or otherwise ; and, in 1879, orders to that effect were issued. {S. 4102, 4173.) Suits followed, and the Supremo Court, last year, in the case of Merritt v. Welsh, 104 U.S., 694, Justices Matthews and Har- lan, however, dissenting, held, that these orders were not within the jurisdiction of the Secretary of the Treasury ; that his attempt to enforce them was an usurpation of legis- lative authority, and that by the test of color alone could classifications be made, pending Congressional action. Under the Hawaiian reciprocity treaty of 1875, among the articles entitled to free entry are " Muscovado, brown, and all other um-efined sugar, meaning hereby the frades of sugar heretofore commonly imported from the Hawaiian Islands, and now nown in the markets of San Francisco and Portland as Sandwich Island sugar; syrups of sugar-cane, melada and molasses." Upon an importation of sugar from Honolulu, in 1877, the question arose as to whether sugar manufactured by the centiifu- gal process, during which a jet of water was introduced, the more fully to clear the su";ar of its impurities, could be regarded as " unrefined " sugar. The department held that it coiud not, within the rule of the supreme court in Barlow v. United States, 7 Peters, 404, which defined refined sugar to be that only which has assumed at some time the form of white refined loaf or lump sugar; and the department held, farther, that the sugar in controversy was not entitled to free entiT, because a higher grade of sugar than was commonly imported into the poi-ts aforesaid before the treaty. (S. 3262.) An assessment of five cents per gallon as molasses, upon a mixture of molasses, salt water, and other almost worthless substances taken from a vessel, yet possessing some commercial value, was set aside, and the mixture charged twenty per cent, as an unenumerated manufactured article. (.S'. 2804.) Section 2882 Eev. Sts. prohibits the removal of sugars from wharf before inspec- tion, upon penalty of forfeiture. The following are from the Revised Statutes : — Sect. 2914. The standard by which the color and grades of sugar are to be regulated shall be selected and furnished to the collectors of such ports of entiy as may be necessary, by the Secretary of the Treasury, from time to time, and in such manner as he may deem expedient. Sect. 2915. I'he Secretaiy of the Treasuiw shall, by regulation, prescribe and require that samples from packages of sugar snail be taken by the proper officers, in such manner as to ascertain the true quality of such sugar, and the weights of sugar imported in casks or boxes shall be marked distinctly by the custom-house weigher, by scoring the figures indelibly on each package. The following paragraphs relating to classification of sugars and estimation of damage are reprinted from the Treasuiy cu-cular of May 22, 1883. CLASSIFICATION. 30. When the samples have reached the classification room in the appraiser's office, they shall be carefully compared with the Dutch standard, and if found to be not above No. 13 Dutch standard in color, they shall be subjected to a polariscopic test for duty, as hereinafter provided. 31. All sugars above No. 13 Dutch standard in color shall be examined and gassed upon by two expei"ts in the appraiser's oflice ; and, in case of disagreement etween them as to the degree of color of such sugar according to the Dutch standard, the appraiser, or some officer designated by him, shall decide between them. In case of a re-sample, the classification for duty shall be the average of the Classification of the original, and the re-sample on the basis of the proportion of the mark represented by each sample. 32. The samples of sugar so classified shall be carefully preserved in glass bottles, labelled with the name of the~importer, date of importation, whence imported, name of vessel, classification, the mark, number, and character of packages, and the names of the examiners. The bottles containing such samples shall be sent by the appraiser to the collector at the time the invoice is returned, and shall be publicly exhibited at the custom-house, for at least one week thereafter. 33. Sugars not above No. 13 Dutch standard in color shall be selected by the experts in the examining-room according to marks, and from a general sample of each mark, thoroughly mixed, a round tin sample-box full, properly numbered, shall, with as little "delay as possible, be transmitted to the laboratoiy for polariscopic test. An additional sample, prepared in the same manner, shall be held in the examination- room until the final classification is determined. 34. In order to eliminate the possible error of observation, and to verify the SUGAR. 53 [Sugar above No. 7, and not above No. 10 Dutch standard in color, two cents per pound. ], results obtained, all such samples of sugar and its various products, as specified in the law, except molasses, shall be tested m duplicate. Should the results of the two separate tests of the sample agree within three-tenths (3-lOj of one per cent., the lower of the two shall be accepted as the test for classification. 35. Should the results not agree within three-tenths (3-10) of one per cent., a third test of the sample shall be made, and of the three tests so made the lower of the two most closely agreeing shall be accepted as the test for classification, provided the said last mentioned tests agree within thi-ee-tenths (3-10) of one per cent. ; and provided, further, that if one of the three tests so made be the average of the other two tests, and agree with the same within three-tenths (3-10) of one per cent., then such test shall be accepted as the test for classification. 36. When two of the three tests so made do not agree within three-tenths (3-10) of one per cent., a fourth test of the samples shall be made, which shall be subject to the same provisions as hereinbefore stated with reference to the preceding tests ; but a divergence rendering such fourth test necessary should not occur. - 37. When re-samples are submitted for test, they shall be labelled with the regular serial number, and treated in all respects in the same manner as original samples. In such cases the test accepted for classification shall be the average of the test of the original and the re-sample, on the basis of the proportion of the mark represented by each sample. 38. With a view to securing uniform results in the testing of sugars at the several ports, one or more samples of sugar, of which the test in the dry substance has been made, shall, with a statement of such tost, be forwarded monthly from each of the sugar-importing ports to the United States Laboratory, at the port of New York, for a comparison of tests, the result of which shall be regularly reported by the appi-aiser at New York to the depaitment. 39. In the classmcation of molasses, when the result of the first test is within one of fifty-six degrees, either above or below, the foregoing directions regarding the duplicate or triplicate tests of sugars shall be followed. 40. Importations invoiced and entered as molasses, possessing in any degree the taste or smell, or other characteristic of sirup of cane-juice, shall be subjected to chemical analysis, and determinations will be made of the percentage of water and the cane sugar in the dry substance. 41. In the event of the polarization of the dry substance being above seventy-five per cent., the sample shall be held to be sirup of cane-juice, within the meaning of the tariff; but should the polarization of the dry substance not exceed seventy-five per cent, the sample shall be designated as molasses, unless there be other evid.ence of a conclusive character to warrant its designation as sirup of cane-juice. 42. It may be here stated, ajs the view of the department, that molasses, within the meaning of the tariff, is the liquid residuum drained or purged from sugar, and hence is the result of a process of manufacture which has for its chief object the formation of sugar ; while, on the other hand, sirup of cane-juice is the juice of the cane highly concentrated, but not to the point of ciystallizatirfn, and hence is the result of a process of manufacture having for its chief object the concentration of the juice to the point of preservation, but short of crystallization. ESTIMATIOU OF DAMAGE. 43. It is of the highest unportance, in the estimation of damage to sugars, that the samples be properly c&awn ; and to this end the sampling shall, when practicable, in- clude an examination of the vessel, and of the sugar during its discharge. 44. Both the sound and damaged portions of the cargo shall be carefully sampled, either by the damage examiner himself or under his personal supervision. In cases where the cargo consists of different varieties of sugars, such as centrifugals and mus- covados, or of Manilla sugars, known as "superiors" and' "extra superiors," samples shall be taken of each variety, care being exercised that the samples so taken fairly represent the proportion and degree of damage of each grade in the different 45. The estimation of damage to sugar vriU. be based chiefly upon the results of chemical analysis, determinations being made of the percentage of cane-sugar and water in' the manner provided in the instructions hereto appended. ■ 46. From these results the polarization of the dry substance is obtained in both the sound and damaged samples, the difference between them representing the percent^ age of grape-sugar produced by fermentation. This difference is multiplied by two (2) , in accordance with the accepted principle that ciystallization is retarded by grape- sugar to an extent equal to twice the amount present. To this product is added the excess of water found in the damaged sample over the sound. Where contact with sea-water is indisputable, there will be added to the above an amount not to exceed one 54 THE TARIFF LAWS OP THE UNITED STATES. [Sugar above No. 10, and not above No. 13 Dutch standard in color, two and one-quarter cents per pound.] [Sugar above No. 13, and not above No. 16 Dutch standard in color, two and three-quarters cents per pound.] [Sugar above No. 16, and not above No. 20 Dutch standard in color, three and one-quarter cents per pound.] [Sugar above No. 20 Dutch standard in color, and on all refined loaf, lump, crushed, powdered, and granulated sugar, four cents per pound. But sirup of sugar, sirup of sugar-cane juice, melado, concentrated melado, or concen- trated molasses, entered under the name of molasses, shall be forfeited to the United States.] [Tank-bottoms, sirup of sugar-cane juice, melado, concen- trated melado, and concentrated molasses, one and one-half cfents per pound.] — Rev. Sts. [On all molasses, concentrated molasses, tank-bottoms, sirup of sugar-cane juice, melada, and on sugars accord- ing to the Dutch standard in color, imported from foreign countries, there shall be levied, collected and paid, in addition to the duties now imposed in Schedule G, section and one-half (1^) per cent., varying in proportion to the amount of sea- water shown to be present, to compensate for the damage resulting from the deposit of sea-salts, the estimation being made on the basis of three parts salts in one hundred parts of sea- water. On the principle that salt prevents the ciystallization of five times its weight of sugar, the amount thus found will be multiplied by five (5) . 47. The following example will serve to illustrate the method of reckoning after the different determinations have been made : — Polarization. Water. Oane-Sugar in Dry Substance. Sound sample . . . Bamaged sample . . 95.10 per cent. 91.50 per cent. 1.03 per cent. 3.47 per cent. 96.08 per cent. 94.78 per cent. Difference in water, 2.44; difference in dry substance, 1.30. Difference in water 2.44 per cent. Difference in drj; substance, 1.30 by 2 . . . . 2.60 " Amount of salts in 2.44 per cent, sea-water, .073 by 5 . 36 " Total intrinsic damage 5.40 per cent. 48. Allowances for " commercial damage " as such, will notbemade,butinthecase of certain low-grade sugars, particularly of mat sugars from the East Indies, and of South American sugars in bags, which, by the action of sea-water, have been materially degraded in color, an allowance not to exceed five (5) per cent, may be made in addi- tion to the allowance for intrinsic damage as ascertained by chemical analysis. 49. In the estimation of damage to molasses the same principles apply, and the same course will be pursued as prescribed in the case of damage to sugar. TOBACCO. 55 two thousand 6ve hundred and four of the Revised Statutes, an amount equal to twenty-five per centum of said duties as levied upon the several articles and grades therein desig- nated : Provided, That concentrated melada, or concrete, shall hereafter be classed as sugar dutiable according to color by the Dutch standard ; and melada. shall be known and de- fined as an article made in the process of sugar-making, being the cane-juice boiled down to the sugar point, and containing all the sugar and molasses resulting from the boiling process and vrithout any process of purging or clarification, and any and all products of the sugar-cane imported in bags, mats, baskets, or other than tight packages, shall be considered sugar and dutiable as such. And provided further, That of the drawback on refined sugars exported allowed by section three thousand and nineteen of the Revised Statutes of the United States, only one per centum of the amount so allowed shall be retained by the United States.] — Act of March 3, 1875, sec. 3. 241. Sugar candy, not colored, five [ten] cents per pound. ^ 242. All other confectionery, not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, ten [fifteen] cents per pound. 243. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. Schedule F. — Tobacco. 244. Cigars,^ cigarettes,^ and cheroots of all kinds, ' Cei-tain lime-frait tablets, tinctured, but not colored, held dutiable under this paragraph. (iS. 5420.) ^ The paper tips or mouth-pieces of cigarettes are not allowable as tare. (S. 2607.) Act of March 1,1879, ^ 16,pi-ovides " that evciy manufacturer of cigarettes shall put up all the cigarettes that he either manufactures or haa made for him, and sells or removes for consumption or use, in packages or parcels containing ten, twenty, fifty, ' The following are provisions of the Revised Statutes relative to importations of cigars : — Section. 3402. All cigars imported from foi-eign countries shall pay, in addition to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in 56 THE TARIFF LAWS OF THE UNITED STATES. two dollars and fifty cents per pound, and [in addition thereto] twenty-five per centum ad valorem ;i but paper 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 Kevenue shall prescribe ; and all cigarettes imported from a foreign countiy shall be packed, stamped, and the stamps cancelled ia liice manner, in addition to the import stamp indicating inspectioa of the custom-house, before they are withdrawn therefrom." the United States, and shall have the same stamps affixed. The stamps shall be affixed and cancelled by the owner or importer of the cigars while they arc in the custody of the proper custom-house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been so affixed and cancelled, but shall be put up in hoxes containing quantities as prescribed iu this chapter for cigars manufactured in the United States, before the stamps arc affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this Title prescribed for manufact- urers of cigars manufactured in the United States. Whenever it is necessaiy to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and cancelling such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. And eveiy officer of customs who permits any such cigars to pass out of his custody or conti'ol, without compliance by the owner or importer thereof with the provisions of this section relating thereto, shall be deemed guilty of .a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and im- prisoned not less than six months nor more than three years. Sect. 3403. . . . Every person who sells or offers for sale, any imported cigars, or cigars purporting or claimed to have been imported, not put up in packages and stamped as provided by this chapter, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years. Sect. 3404. Every person who purchases or receives for sale any cigars which have not been branded or stamped according to law, shall be liable to a penalty of fifty dol- lars for each such offence. Sect. 3405. Eveiy pei-son who purchases or receives for sale any cigars from any manufacturer who has not paid the special tax, shall he liable for each offence to a pen- alty of one hundred dollars, and to a forfeiture of all the said articles so purchased or received, or of the full value thereof. Sect. 3406. Whenever any stamped hox containing cigars, cheroots, or cigai-ettes, is emptied, it shall be the duty of the person in whose hands the same is to destroy utterly the stamps thereon. And any person who wilfully neglects or refuses so to do shall, for each such offence, be fined not exceeding fifty dollars, and impi'isoned not loss than ten days nor more than six mouths. And any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for packing cigars, cheroots, or cigarettes, any such stamped box, shall for each such offence be fined not exceeding one hundred dollars and be imprisoned not more than one year. Any revenue oificer may destroy any emptied cigar^box upon which a cigar-stamp is found. Sect. 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 entiy of any imported cigars shall be allowed of less quantity than three thousand in a single package ; and all cigars on impoitation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, and a stamp affixed to each box indicating such inspection with the date thez-eof, and the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessaiy regulations for carrying the above provisions of law into effect. The department holds that the provisions of Section 2804 are not satisfied by merely tying together thirty boxes of one hundred cigars each {S. 3141) ; but that a package of less than two thousand cigars may be brought in in transit to a foreign countiy (S. 588, 2174), and that the above provision does not prohibit the entiy of a reasonable quantity, less than three thousand, as sea stores. (S. 331.) The department holds that Section 2500; Eev. Sts., covers re-importations of cigars, notwithstanding Sect. 3402, supra, and that, therefore, such re-imported domestic cigars must be stamped. (iS. 5055.) As a condition precedent to allowance for damage to cigars, each box must be ex- ' The Tariff Commission proposed the abolition of the compound duty on cigars, etc., and recommended, instead, the specific rate of three dollars ; bat Congress has retained the old rate. TOBACCO. 57 cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 245. Leaf tobacco, of which eighty-five per cent, is of the requisite size and of the necessary fineness of texture to he suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, seventy- five cents per pound; if stemmed, one dollar per pound. 246. All other tobacco in leaf, unmanufactured, and not stemmed, thirty-five cents per pound. 247. Tobacco-stems, fifteen cents per pound. 248. Tobacco, manufactured, of all descriptions,^ and stemmed tobacco, not specially enumerated or [otherwise] provided for in this act, forty [fifty] cents per pound. 249. SnuflP and snufi'-flour, manufactured of tobacco, ground, dry, or damp, and pickled, scented or otherwise, of all descriptions, fifty cents per pound. 250. [Unmanufactured] Tobacco, unmanufaitured, not specially enumerated or [otherwise] provided for in this act, thirty per centum ad valorem.^ amined ; the damage must have occurred during the voyage, and no allowance will be made if it appears that, by reason of decay or dampness before shipment, the cigars were rendered less likely to withstand the ordinary risks of the voyage. — Tr. Seg. 1874, ^ri. 500, 511. (-) o o a s ■lOOAlJO sSBinaojaj s s £ S ■soiiig JO »nSrajVl 1 CO CD •lOOAiJO oSujnaojaj s g in S •aniJig jojqapAV 1 3? hM i 35" •jooAV JO s (O a CD CO CD •sniiig JO jqSrajW i to U3 iCJ •POAIJO S 5 s e s§ s ■sDRg jojqaiOAV i -4' ^ «• •loojii^jo aSBjaao.iaj g S 10 (M ScD •fimiig jo?q3rajSV _g « « ^ ■* -<*'* ■* •loojajo a3^}aooia iH ' ' "5 W3 , . s , ■stniig joiqSiOjSV ^ to (N • 1 CO • 'Boo ill: :|i i ^^^i it! i '■ ill □Q V i "^ cs "^ a 1 < ■a a ll a P N o-S S "Sn a at mm 1 a 1 :| ill 1 1 3 1 a 1 ^1 ^1 1 ^ c a = s i on 2 1 "WOOL AND WOOLEN GOODS. 85 Note. — In 1878 the department declared that the practice of making allowance for supposed increase of weight of wool either by absorption of moisture, or any other cause, except that of wetting by direct contact with sea-water, was unwarranted by law, and by department regulations. (S. 3454.) The department also holds that nothing is allowable for shrinkage by evaporation or otherwise during the voyage. (S. 6038.) Where wool was purchased in a foreign port at a certain price, but not im- mediately shipped, and when afterwards shipped to the United States, the value of the wool had depreciated at the foreign port of purchase, held, that the appraisers .could not, on the entry of the wool at a port of the United States, appraise it at less than the invoice value. (,5i. 1768, 3171. Kimball v. The Collector, 10 Wall., 436; Haas v. Arthur, 14 Blatch., 346. Eev. Sts. § 2900.) 361.^ Woolen cloths, woolen shawls,^ and all manufact- ures of wool of every description, made wholly or in part of wool, not [herein otherwise] specially enumerated or provided for in this act,^ valued at not exceeding eighty cents ^ Of the schedule of woollens, the Tariff Commission say : — " The characteristic feature of this adjustment is the application of compound duties. While, in the opinion of the Commission, compound duties are generally objectionable, and then- elimination is recommended in all the other sohedales, there seem to be exceptional reasons for their retention in the schedule oJ* woollens, although four commissioners refused to assent to the retention of compound duties in any case. The wooUen industiyis the principal and the only one of any magnitude burdened by a duty on i-aw material, and is therefore peculiarly entitled to the facilities for the arrangement of its defensive duties found in the system of compound duties for over- coming this difficulty. Besides, no system of specific duties could be devised to ade- quately cover the vast variety of fabrics produced in this branch of manufacture ; while, on the other hand, a system of pure ad valorem duties, it is believed, would admit an injurious competition of foreign low shoddy goods with the sounder Ameri- can fabrics, thus displacing the consumption of domestic wools, — a competition equally obnoxious to the wool grower and manufacturer. Moreover, besides the general objection to ad valorem duties, growing oat of the prevalent system of undorv^uation in the imporiation of foreig;i goods, an ad valorem duty so high as to cover the com- pensatoiy duty would be invidious, and liable to arbitraiy reduction on tlie inconsid- erate view that it is purely protective to the manufacturers. Justice to this branch of industiy would seem to require that the distinction between the compensatoiy and defensive duty to the manufacturer should always be kept in view, as it is in the exist- ing adjustment." — Report Tariff Oommission, p. 30. 2 Broche shawls the department refused to assess under this provision for shawls, claiming that such shawls were not the ordinary' woollen shawls of commerce, but were dutiable under the provision for woollen clothing. ( The department, in 1873, undertook to distinguish between India-rubber boots, having only a felted lining, and " arctic shoes," in which wool is more than an adjunct of the rubber, which shoes were held dutiable as manufactures in part of wool. (S. 1536.) Whether this classification would be accepted by the courts, is open to doubt. 2 Tin plates prepared to imitate japanning, held to be dutiable as ** tin plates gal- vanized," etc., and not as japanned ware. {8. 2272.) =* After the decision in Hecht v. Ai'thur (see note to Jeweliy, in/ra.), the depart- ment directed that jet and bead jewelry should be assessed for duty under the pro- vision for jewelry. (8. 5161.) The department has held that necklaces of jet beads were dutiable under the provision for beads and bead ornaments, and not under that for manufactures of jet (S. 2816) ; that oblong pieces of glass, imitating jet, with pend- ants of black glass beads attached, were dutiable as " bead ornaments," and not as imitations of jet (. 1612.) It is doubtful whether this ruling would receive the assent of the coui-fs. Watch-dials, held dutiable as " pai-ts of watches" {S. 2807) ; but not watch-keys. (S. 1460, 3160.) Garnets, cut for watch-jewels, held dutiable as precious stones, and not as "parts of watches. {S. 3163.) 112 THE TARIFF LAWS OF THE UNITED STATES. 494. Webbing, composed of cotton, flax, or any other materials, not [otherwise] specially enumerated or provided for in this act, thirty-five per centum ad valorem.^ The Free List. Sect. 2503 [2505]. The following articles, when im- ported, shall be exempt from duty : — ■ 495. A\h\xxnen, in any form or condition,^ [&ri.di\\statiiria.Q. 496. Aconite [root, leaf, and bark]. 497. Ambergris. , 498. Annato, roncou, rocou, or Orleans, and all extracts of. 499. Balm of Gilead. 500. Blood, dried. [Dried blood.J 501. Bones, crude, [and] not manufactured,, burned, cal- cined, ground or steamed. 502. Bone-dust and bone-ash for manufacture of [phos- phates] phosphate and fertilizers. 503. Carhon, animal, fit for fertilizing only. 504. Guano, [and other animal] manures, and all sub- stances expressly used for manure.^ 505. Musk [and civet], crude, in natural pod. 506. Oivit, crude. 507. Cochineal. 508. Dyeing or tanning : articles in a crude state used in dyeing or tanning, not ^ecially enumerated' or [otherwise] provided for in this act.* 509. Fish-skins [twenty per cent, ad valorem]. ' See Webbing, Cotton schedule, § 323, Woolen schedule, § 367. ° The change of jjhraseology was necessitated by a department decision which held that a liquid preparation or solution of albumen was dutiable. {S. 3701.) ' An imitation of guano, used as a fertilizer, held entitled to free entiy as a sub- stance expressly "hsod for manure. (8. 391.) The department holds that to entitle manures to free entiy, they must contain less than thirty per cent, of free potash (S. 561, 715, 4210) ; and that articles, though im- ported for use as manures, are not entitled to free entiy, if thoy could well be used for any other pui'pose. ( in small bottles, for use as a specific, not as a beverage, is neither a natural nor an artificial mineral water, but is dutiable as a medicinal preparation not otherwise provided for. (S. 3170.) A natural mineral water, allowed to stand for some time before bottling, in order that it may settle, does not thereby become other than a natural mineral water. (5.4073.) Apollinaris is a natural mineral water. (S. 5115.) By order of the department a certificate of the owner or manager of the spring must accompany invoices of natural mineral waters, showing that they are in fact such, and naming the spring from which they come. (S. 2973, 3963.) " Cracked-rock plaster, advanced beyond the condition of unground plaster, and somewhat resembling ground plaster, held dutiable as an unenumerated article manu- factured in whole or in part. {S- 2573.) ' By the Eevised Statutes, duties were imposed on [Quinine, salts of, other than sulphate of, forty-five per centum ad valorem ; sulphate of, twenty per centum ad valorem.] Act of July 1, 1879, made salts of quinine and sulphate of quinine free. Sulphate of cinchonidia was, however, both before and after the passage of the act of 1879, held dutiable at foi-ty per cent, as a medicinal preparation not oQierwise pro- vided for. * See note to Sulphur. Chemical schedule, § 77. " Merchandise invoiced as " uranium oxyd natron," held dutiable at twenty per cent, as a chemical salt not otherwise provided for, it being a uranite of soda, uaedTor porcelain painting, and generally known as " uranium yellow." (S. 4293.) 'For distinction between gum-resin crude, as Chian turpentine, and the same classified and prepared as a medicinal preparation, see ;S'. 4701, 5114. THE FEEE LIST. 119 tables, seeds aromatic, and seeds of morbid growth; weeds, woods used expressely for dyeing, and dried insects — any of the foregoing, of which are not edible and are in a crude state, and not advanced in, value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act. 636. [Cow or kine pox, or] Vaccine virus. 637. Crude minerals, not advanced in value or condir tion by refining or grinding^ or by other process of manufact- ure, not ^ecially enumerated or provided for in this act, [Mineral and bituminous substances in a crude state not otherwise provided for ; twenty per centum ad valorem.] SmSTDEIES. 638. Aluminium.^ 639. Amber beads and [amber] gum.^ 640. Animals, brought into the United States tempora- rily, and for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association ; but a bond shall be first given in accordance with the regulations [to be prescribed by the Secretary of the Treasury, with the condition that the full duty to which such animals would otherwise be liable shall be paid, in case of their sale, to the United States, or if not reexported within six months] . 641. Animals [alive], specially imported for breeding purposes [from beyond the seas] shall be admitted free upon proof thereof satisfactory to the Secretary of the Treas- ury, and under such regulations as he may prescribe ; ' and ' Aluminium in sheets held entitled to free entry (S. 3770) ; but not when imported in books, being then deemed ready for use, and an unenumerated manufactured article. {8. 5298.) ' Necklaces of amber beads, held entitled to free entry ; amber-bead crosses, formed on a brass base, held dutiable as a manufacture of brass. (iS. 3389.) ^ The department holds that young animals may be imported free under this pro- vision, if they are to bo used eventually for breeding purposes. {8. 2860.) The department has always held that animals imported for breeding pui-poses, to be entitled . to free entry, must be of " superior stock," but the Supreme Court has just decided that the Secretaiy of the Treasury is without power to impose this limitation. {Mor- rill V. Jones, Jan. 8, 1883.) The department has held that blood cattle and sheep, if imported for breeding pur- poses, are entitled to free entiy, whether intended for owner's own use or for sale {S. 789, 931) ; and has recently ruled that when an importer makes oath that mares are imported for breeding pui^oses, the oath and the consul's certificate will be 120 THE TAEIPP LAWS OF THE TINITED STATES. teams of animals, including their harness and tackle and the vehicles or wagons actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration, shall also he admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe.^ 642. Asphaltum and bitumen,^ crude [twenty-five per centum ad valorem] . 643. Arrowroot [thirty per centum ad valorem]. 644. Articles imported for the use of the United States, provided that the price of the same did not include the duty. 645. Bamboo 'reeds, no further manufactured than cut into suitable lengths for walking-sticks or canes, or for sticks for umbrellas, parasols, or sun-shades. 646. Bamboo [bamboos], unmanufactured. 647. Barrels of American manufacture, exported filled with domestic petroleum, and returned empty, under such regulations as the Secretary of the Treasury may prescribe, and without requiring the filling [filing] of a declaration at time of export of intent to return the same empty.* 648. Articles, the growth, produce, and manufacture of the United States, when returned in the same condition as exported.'* Casks, barrels, carboys, bags, and other vessels treated as conclusive, it being difficult to establish a different rule in the case of mares from that applied in the case of blood cattle and of sheep. {S. 5664.) The rule of the depaitment has been that, when animals were imported for breeding pui'poses, the importer must produce a consular certificate showing that the animals were purchased abroad, and for breeding purposes, or, failing in the production of such certificate, must give bond to produce it. (jS. 2548.) ^ Ti'otting horses are not entitled to free entiy under this provision. {S. 1740.) Teams cannot be brought in under this provision, long after the immigration of the owner. (8. 4136, 4249.) The actual and necessaiy use, before and after the act of immigration, determines the question of admission free of duty, although at the time of entiy into the United States the team was conveyed in a railroad car or separated from the owner. {S. 1929, 2056, 3143.) . An unmarried immigrant may bring in his team free of duty in the same manner as though he were married. (/S. 4902^) ^ Bitumen, under the former law, was classed with " mineral and bituminous sub- stances in a crude state, not otherwise provided for, twenty per centum ad valorem." Bitumen de Indie is merely another name-for asphaltum. (S. 4763.) Ground limestone-rock, mixed with asphaltum, was classed as asphaltum. (8. 3792.) ' Such barrels may be re-coopered abroad without forfeiting their right to free entry. (8. 3810.) * Horses sent to Canada to be trained, held entitled to free entry upon their return {8. 2190) ; but held, that where a horse so sent to Canada, was there trotted in public races, and after being retm'ned, was sold at a greatly enhanced price, duties should THE FEEE LIST. 121 of American manufacture, exported filled with American products, or expm'ted empty and returned filled with foreign products, including shooJcs when returned as barrels or boxes; [American manufactures of casks, barrels, or carboys, and other vessels, and grain-bags (the manufacture of the United States), if exported containing American produce, and declaration be made of intent to return the same empty, under such regulations as shall be prescribed by the Sec- retary of the Treasury.] — Bev. St. [That barrels and grain-bags, the manufacture of the United States, when ex- ported filled with American products, or exported empty and returned filled with foreign products, may be returned to the United States free of duty, under such rules and regulations as shall be prescribed by the Secretary of the Treasury ; and the provisions of this section shall apply to and include, shooks, when returned as barrels or boxes as aforesaid.]— J.ci; of Feb. 8, 1875, 8ect. 9. [That bags, other than of American manufacture, in which grain shall have been actually exported from the United States, may be returned empty to the United States free of duty, under regulations to be presci'ibed by the Secretary of the Treasury.]— ^ci! of Feb. 8, 1875, 8ect. 7. But proof of the identity of such articles shall be made under regula- tions to be. prescribed by the Secretary of the Treasury; and if any of such articles [were] are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded.^ be exacted. (jS. 2487.) Sheep sent across the border to Mexico for pasturage may be brought back without the exaction of a duty upon the sheep or their fleeces grown while in Mexico (jS. 2492), unless they are there shorn, in which case the wool must pay duty if brought back. (iS. 2538.) Cotton-ties exported as strapping for cotton bales, cannot be returned free of duty. (S. 2525.) Horses, carts, wagons, and harnesses taken to Canada by a railroad contractor and there used may be returned free of duty. (^S. 2528.) Powder expoi-ted and damaged while abroad, may be re- turned without payment of duty (jS.<2755) ; and organs damaged on the Toyage of exportation. (B. 2252.) In the case, however, of an iron bridge exported to be put up in England, but carried away by a freshet, and so injured that its return to this country for re-manufacture became necessaiy, held, that a duty as for wrought scrap- iron was properly charged. (5. 2493.) Paper of American manufacture, after being printed upon abroad, cannot be returned free of duty. (