CORNELL UNIVERSITY 
 
 LIBRARY 
 
 ITHACA, N.Y. 14853 
 
 /hn M Rchols Collection 
 on Duutheast Asia 
 KROCH UBRARY 
 
Customs taeiff m eegtoations 
 
 FOR THB 
 
 PHILIPPINE ISLANDS. 
 
 W^iVJi DEPARTMENT. 
 
 W^pINGTOJT: 
 
 GOVBBNMBKT ! PBtNTlNQ OFFIca 
 
Cornell University 
 Library 
 
 The original of tiiis book is in 
 tine Cornell University Library. 
 
 There are no known copyright restrictions in 
 the United States on the use of the text. 
 
 http://www.archive.org/details/cu31924100215734 
 
CUSTOMS TARIFF AND REGULATIONS 
 
 MRY 
 
 i 
 
 CgHNELL UNIVERSITY LIBRARY 
 
 ^3 1924 100 215 734 
 
 FOE THE 
 
 PHILIPPINE ISLANDS. 
 
 AVAH DEPARTMENT. 
 
 WASHINGTON: 
 
 GOVBBNMBNT PEINTINO OFFICE. 
 1898. 
 
~B-' 
 
Wae Department, 
 
 Washington, July 13, 1898. 
 The following order of the President is published for the information 
 and guidance of all concerned : 
 
 Executive Mansion, July 13, 1898. 
 
 By virtue of the authority vested in me as Commander in Chief of 
 the Army and Navy of the United States of America, I do hereby 
 order and direct that, upon the occupation and possession of any ports 
 and places in the Philippine Islands by the forces of the United States, 
 the following tariff of duties and taxes, to be levied and collected as a 
 military contribution, and regulations for the administration thereof, 
 shall take effect and be in force in the ports and places so occupied. 
 
 Questions arising under said tariff and regulations shall be decided 
 by the General in command of the United States forces in those islands. 
 
 Necessary and authorized expenses for the administration of said 
 tariff" and regulations shall be paid from the collections thereunder. 
 
 Accurate accounts of collections and expenditures shall be kept and 
 rendered to the Secretary of War. 
 
 William McKinley. 
 
 Upon the occupation of any ports or places in the Philippine Islands 
 by the forces of the United States the foregoing order will be pro- 
 claimed and enforced. 
 
 E. a. Algee, 
 
 Secretary of War. 
 
 3 
 
REGULATIONS FOR THE GUIDANCE OF OFFICERS CONCERNED IN THE 
 COLLECTION OF DUTIES ON IMPORTS AND EXPORTS, TAXES, AND 
 OTHER CHARGES AND EXACTIONS TO HE LEVIED AND COLLECTED 
 AS A MILITARY CONTRIBUTION AT PORTS AND PLACES IN THE POS- 
 SESSION OF OR UNDER THE CONTROL OF THE FORCES OF THE 
 UNITED STATES, IN THE PHILIPPINE ISLANDS. 
 
 ENTBANCB AND CLEARANCE OF VESSELS. 
 
 1. Every vessel shall, on arrival, be placed under military guard until 
 duly discharged. Passengers with no dutiable property in their pos- 
 session may be permitted to land without detention. 
 
 If, upon the unlading of any cargo, there shall be found goods, wares, 
 or merchandise not duly declared on the manifest, such articles in 
 excess shall be required to pay additional duties of 25 per cent on the 
 regular duties. Should any packages or articles named on the mani- 
 fest be missing on the arrival of the vessel, the latter shall pay a 
 penalty of $1 per ton measurement, unless such deficiency shall be 
 satisfactorily explained or accounted for. 
 
 2. Within twenty-four hours after the arrival of any vessel the master 
 must, under a penalty for failure of $1 per ton registry measurement, 
 produce to the proper officer a manifest of her cargo, with the marks, 
 numbers, and description of th^ packages and the names of the 
 respective consignees, which manifests, if the vessel be from a port 
 in the United States, shall be certified by the collector of the port 
 of sailing. If the vessel be from any other than a United States 
 port, her manifest must be certified by the United States consul or 
 commercial agent at such port; if there be no United States consul 
 or commercial agent at such port, then by the consul of any nation at 
 peace with the United States ; and the register of the vessel shall, upon 
 her arrival in the Philippines, be deposited with the consul of the 
 nation to which she may belong, if any there be, otherwise with the 
 commandant at the port, until the master shall have paid such tonnage 
 taxes and other port charges as may be due under these regulations. 
 
 3. No vessel shall be allowed to clear for another port until all her 
 cargo shall be landed or accounted for. All goods not duly entered for 
 payment of duty within ten days after their arrival in port shall be 
 landed and stored, the expense thereof to be charged against the goods. 
 
 4. Prior to the departure of any vessel from any of the por?s herein 
 
 5 
 
6 
 
 designated, tbe master shall deposit with the proper officer a manifest 
 of the outward cargo of such vessel, specifying the marks and numbers 
 of packages, a description of their contents, with names of shippers and 
 consignees, with a statement of the value of each separate lot; also 
 names of passengers and their destination, A clearance will then be 
 granted to the vessel, but no clearance will be granted to any port in 
 the Philippines not in possession or under control of the United States. 
 No prohibited or contraband goods shall be exported. 
 
 LIGHT DUES. 
 
 5. At all ports or places in the Philippines which may be in posses- 
 sion or under administrative control of the land or naval forces of the 
 United States there shall be levied the following navigation and port 
 charges : 
 
 Per net ton. 
 
 On each entry of a vessel from a port or place, except ftom another port or 
 place in the Philippines in possession of the United States $0. 10 
 
 On each departure of a vessel for a port or place, except for another port or 
 place in the Philippines in possession of the United States 10 
 
 On each entry of a vessel from another port or place in the Philippines in pos- 
 session of the United St?.te8 02 
 
 On each departure of a vessel for another port or place in the Philippines in 
 possession of the United States .02 
 
 6. The following shall be exempt from light dues: 
 
 A vessel belonging to or employed in the service of the Government 
 of the United States; or a vessel of a neutral foreign government not 
 engaged in trade; or a vessel in distress; or a yacht belonging to an 
 organized yacht club of the United States or of a neutral foreign 
 nation. 
 
 7. The tonnage of a vessel shall be the net or register tonnage 
 expressed in her national certificate of registry. 
 
 EWTEY OF MERCHANDISE. 
 
 8. The consignee named in the bill of lading, or the person to whom 
 such consignee shall, by indorsement, have assigned the bill of lading 
 shall present to the oificer duly designated for that purpose his bill of 
 lading, an invoice describing the goods, showing their character, quan- 
 tity, and cost, together with an entry in duplicate showing the name of 
 the importer and of the vessel of importation, the place whence the 
 goods were imported, the date of their arrival at the port of destina- 
 tioii, the marks and numbers of the packages, the nature and quantity 
 of their contents, their value, including all costs incurred in packing 
 them for shipment, and the currency in which the invoices were made 
 out. The invoice must be made out in the currency of the country of 
 exportation and must be verified by the oath of the shipper. The 
 entry shall be signed by the importer, who must make affldaAdt to the 
 truth of all the statements contained therein, and shall agree in value 
 and description with the facts shown by the invoice. 
 
9. After the packages and contents have been duly compared with 
 the invoice and found to agree therewith, the duty due thereon will be 
 computed on the face of the entry, and after the payment of the proper 
 duties and charges an order for the delivery of the packages and 
 contents will be issued by the proper officer. 
 
 10. Any objections to the assessment of duty must be filed by the 
 importer before the payment by him of the same, and no refund of 
 duty will be made thereafter, 
 
 11. Goods found to be fraudulently invoiced, either as to character 
 or quantity, and all goods attempted to be introduced without permit, 
 shall be confiscated. 
 
 12. No delivery of imported merchandise shall be made to the 
 importer unless he shall have duly paid in cash the duties assessed 
 thereon. 
 
 13. Coastwise cargoes shall be subject to duties the same as if coming 
 from a foreign port, except as to the trade between ports in possession 
 of the United States. 
 
 14. Any goods, wares, or merchandise not duly entered for payment 
 of duty within ninety days after importation shall be sold at auction by 
 order of the commandant after five days' public notice conspicuously 
 posted at the port. The proceeds of such sale will be kept for ten days 
 subject to the demand of the importer, after deduction of the proper 
 duties on the goods and all expenses of storage and sale. 
 
 15. All seized and confiscated merchandise will be sold in like man- 
 ner, and the proceeds, after deduction of expenses, will be turned over 
 to the ofificer duly designated tor that purpose. 
 
 IC. Merchandise originally destined for some port or place in the 
 Philippines, not in the possession of the United States forces, may be 
 entered at one of the designated ports. Vessels may likewise enter, 
 although originally cleared for a port in the Philippines not in possession 
 of the United States. 
 
 WHARF CHAB&ES. 
 
 17. Goods of all kinds exported through ports of the Philippines, 
 declared open by the United States, shall pay a charge of 1 pestf per 
 1,000 kilograms gross, as a charge for wharfage, whatever be the port 
 of destination or nationality of the exporting vessel. 
 
 18. Goods of all kinds imported into ports of the Philippines, declared 
 open by the United States and destined for transshipment to other ports 
 of the Philippines declared open by the United States, shall pay a charge 
 for wharfage of one-half of 1 peso per 1,000 kilograms gross at the port 
 of transshipment as a due for wharfage. 
 
 19. Merchandise imported, exported, or shipped in transit for the use 
 of the Government of the United States, and coal, shall be exempt from 
 wharf charges. 
 
8 
 
 HABBOE AND COMMEUCIAL IMPROVEMENT CHARGES. 
 
 20. In addition to customs dues and other charges there shall be 
 levied a charge of 2 per centum ad valorem, to be summarily ascer- 
 tained, on the value of all merchandise, free or dutiable, imported into 
 or exported from the Philippines ; but merchandise imported or exported 
 for the use of the Government of the United States and coal shall be 
 exempt from this charge. 
 
 21. The officer duly designated for that purpose shall receive all 
 customs duties, fees, and charges, aiid shall without delay pay the 
 same over to such officer as shall be designated by the commanding 
 general. Eecords shall be kept and accounts rendered of all money 
 transactions and receipts in duplicate shall be taken by the officer 
 paying over such moneys, one copy to be retained by him as his official 
 voucher and the other transmitted by mall with his accounts to the 
 War Department, Washington, D. 0. 
 
 22. Such public buildings as may be suitable for the purpose shall 
 be used and occupied for the transaction of business and for the storage 
 of imports in the ports aforesaid. 
 
 23. All supplies and materials for the use of the Army and Kavy of 
 the United States shall, under suitable restrictions to be prescribed 
 by the commanding general, be admitted without payment of duty. 
 
 RATES OP DUTY ON IMPORTS. 
 
 Class I, — STOifES, earths, minkkals, glass and glassware, and ceramic 
 
 PRODUCTS. 
 
 Group 1. — Stones and earthen productions employed in building, arts, and industry. 
 
 Pesoa. 
 
 24. Marble, jasper, and alabaster, in the rough or In dressed pieces, st[uared and 
 
 prepared for taking the form 100 kilos.. 0.08 
 
 25. Marble, jasper, and alabaster, ctit into squares, slabs, or stops of any dimen- 
 
 sion, polished or not.... 100 kilos.. .75 
 
 26. Marble, jasper, and alabaster, worked up and chiseled into any object, pol- 
 
 ished or not, other than ornamental or articles of luxury 100 kilos . . 1. 60 
 
 27. Other stones employed in building, arts, and industry; also cement.. do... .50 
 
 Group 2.— Coal. 
 
 28. Coal and coke 1 ," ton of 1,000 kilos.. .50 
 
 Group 3. — Schists, bitumen, and their dei-ivations. 
 
 29. Tar, pitch, asphalt, bitumen, and schists; alsounrefinedcreosote''. 100 kilos. .09 
 
 30. Naphtha, vaseline, crude petroleum, natural, and crude oils derived from 
 
 schist^ 100 kilos.. 4 
 
 31. Benzine, gasoline, petroleum, and other mineral oils, refined^ do 4.50 
 
 / Coal and coko shall be cleared in conformity to the weight indicated in the cer- 
 tificate issued to the master of the vessel by the consul at the port of shipment 
 proving the quantity received on board according to the charter party and the bills 
 of lading, which documents the said consul shall demand to see fbr the purpose. In 
 case of doubt the customs may verify the quantity. 
 
 ' Crude oils derived from schist shall be understood to be those derived from the 
 tirst distillation, distinguishable by their yellowish color and density of &om 0.900° 
 
Group 4.— Ores. 
 
 Pesos. 
 
 32. Ores ton of 1,000 kilos.. 0.25 
 
 Group 5. — Glass and glassware. 
 
 33. Common or ordinary hollow glassware ' 100 kilos . . 1. 60 
 
 34. Crystal, and glass imitating it, also gilt or silvered in the interior,^ 100 
 
 kilos 6 
 
 35. Glass and crystal, in plates and sheets 100 kilos.. 3 
 
 36. Glass and crystal, silvered, and glasses for spectacles and watches., .kilo.. . 05 
 
 Gkoup 6. — Pottery, earthenware, and porcelain. 
 
 37. Clay, in bricks, squares, and tiles, for building purposes, furnaces, etc.,' 100 
 
 kilos 02 
 
 38. Clay, in large and small paving tiles; tiles of colored faience, varnished , 
 
 tiles and piping'' 100 kilos.. .40 
 
 39. Faience and wares of fine clay^ do 6 
 
 40. Porcelain ; do 10 
 
 Class II. — Metals, and all manufactures in which a metal enters as 
 
 A PRINCIPAL element. 
 
 Group l.;^Crold, silvei; and platinum. 
 
 41. Gold and silver in jewelry or plate,^ even set with pearls or precious 
 
 stones 6 hectog.. 5 
 
 42. Gold, silver, or platinum worked into other objects',' do 50 
 
 to 0.920°, or from 66 to 57J of the centesimal areometer, equal to from 24.69° to 21.48° 
 Cartier. 
 
 Petroleums having the following properties are considered as crude natural 
 petroleums : 
 
 First. Those which when distilled gradually and continuously in a glass appa- 
 ratus at a temperature of 300° Centigrade leave a residuum exceeding 20 per cent of 
 their primitive ■weight. 
 
 Second. When this residue in its turn leaves 1 per cent at least of coke in propor- 
 tion to the total weight of petroleum assayed. 
 
 Third. When, according to E. Granier's apparatus, they are found to he inflamma- 
 ble at a temperature lower than 16° Centigrade. 
 
 All petroleums and other mineral oils not possessing the above characteristics 
 shall be considered as refined. 
 
 'Are included in this number bottles, demijohns, and flasks for oil, wine, drugs, 
 perfumery, and chemicals, provided they be not cut; and unpolished glass of more 
 than 12 millimeters in thickness for roofs and pavements. 
 
 ^Are also included in this number bottles, tumblers, "glasses, and other objects for 
 table service, ornament, and lighting, whether of crystal or white or colored glass, 
 as well as beads. 
 
 3 Only rough bricks, squares, and tiles of baked earth or clay employed in the con- 
 struction of walls, furnaces, etc., are to be included in this number. 
 
 ■•No. 15 includes tiles for pavements and small tiles for mosaic work, and also the 
 arlicles for building contained in No. 14, when glazed, painted, enameled, and made 
 of washed or sifted earths. 
 
 '■• The articles of fine clay included in this number are dinner services, kitchen 
 earthenware, flower vases, ornaments, and the like. 
 
 "In the classification of jewelry or ornaments will be included all small articles 
 of luxury valuable on account of workmanship, whatever their denomination, aind 
 generally intended for the ornament of jiei'sons of both sexes. 
 
 ' Utensils for domestic use, articles for church use, and generally all large objects 
 used for the ornamentation of houses are included in this number. 
 
 8 In clearing finished articles, including jewelry and articles of gold, silver, or 
 platinum filled with mastic, a reasonable tare allowance shall be made for such 
 mastic. 
 
10 
 
 Group 2. — Iron and steels 
 
 Pesos. 
 
 43. Cast iron, iu pigs, and old iron 100 kilos.. 0.50 
 
 44. Cast iron, in tubes of all kinds do 95 
 
 45. Cast iron, in common manufiictures do 1. 50 
 
 46. Cast iron, in fine manufactures; 1. e., tLoae polished, enameled with a 
 
 coating of porcelain, or with ornaments of other metals 100 kilos.. 3.50 
 
 47. "Wrought iron and steel rails do 1.60 
 
 48. Wrought iron and steel in sheets of a thickness of 6 millimeters or more, 
 
 and bolts 100 kilos.. 1.80 
 
 49A. Wrought iron and steel in bars of any form, in sheets up to 6 milli- 
 meters in thickness; axles, tires, and springs for carriages; and hoop 
 
 iron 100 kilos.. 2.60 
 
 I^. Wrought iron in rough bars (tochos)^ do 2.60 
 
 50. Wrought iron and steel, in large pieces, made of bar iron, or of bar or 
 
 sheet iron secured together by means of rivets, destined for buildings, 
 
 bridges, etc 100 kilos.. 3.20 
 
 51. Iron wire 3 do 1.60 
 
 52. Iron nails and screws, even with brass heads do 4 
 
 53. Wrought-iron pipes do 2.60 
 
 54. Wire gauze, not further manufactured ^ do 6 
 
 55. Wares of wrought iron, not elsewhere mentioned, including those enam- 
 
 eled with porcelain and those combined with other metals; also pipes 
 
 covered with sheet brass _ 100 kilos.. 8 
 
 .56. Unutilizable articles of iron : do 1 
 
 57. Tin plate do 5 
 
 58. Tin-plate manufactures do 8 
 
 59. Needles, pens, parts of clockwork, and other similar articles of iron or 
 
 steel kilos . . 1. 05 
 
 60. Knives, carvers, razors, and penknives do 40 
 
 61. Scissors of all kinds do 40 
 
 62. Side arms and detached pieces for the same do 40 
 
 63. Firearms, barrels, and detached pieces for the same'' do 1 
 
 Group 3. — Copper and Us alloys. 
 
 64. Copper of first fnsion, and old copper 100 kilos.. 2 
 
 65. Copper and brass in bars and ingots, and old brass do 2. 50 
 
 66. Copper and brass in sheets and nails, and copper wire do 10 
 
 67. Copper and brass in tubes and large pieces not finished, such as bottoms 
 
 of boilers, etc 100 kilos.. 10 
 
 68. Brass wire , do jq 
 
 69. Copper, brass, or bronze gauze, not worked do 15 
 
 70. Bronze, un worked do 2 
 
 'Articles of malleable cast iron shall pay the duties stipulated for manufactures 
 and articles of wrought iron. 
 
 2 By "iron in rough bars" (tochos) shall be understood rough wrought iron in a 
 mass or prism, and round iron or iron in any other form containing dross. Wrought 
 iron containing dross has an unequal and rough surface. Wrought iron in a mass 
 or prism, free from dross, will be subject to duty as iron in bars. In case of doubt 
 this iron shall be submitted for examination to the inspector of mines who will 
 determine its classification. 
 
 ' Only round iron the thickness of which does not exceed No. 1, English gauge 
 i. e., 8 millimeters in diameter, shall be considered as wire. 
 
 ■•In order that pieces of firearms may pay according to this namber, they must 
 be shaped and bear file marks on the outer surface. 
 
11 
 
 Pesos. 
 
 71. Copper, bronze, or brass, worked, and all alloys of common metal in which 
 
 copper enters, in hardware, even varnished kilo . 0. 25 
 
 72. Said metals and alloys, in gilt, silvered, or nickeled articles do.. .35 
 
 Group 4. — Other vietali. 
 
 73. Tin in ingots 100 kilos.. 2.50 
 
 74. feinc in bars, lumps, or pigs do 1. 20 
 
 75. Zinc in sheets, nails, and wire .' 100 kilos.. 5 
 
 76. Zinc in manufactured articles, even varnialicd kilo.. .25 
 
 77. All other metals and alloys not mentioned, in sheets, lamps, nails, 
 
 tubes, etc 100 kilos.. 10 
 
 78. The same metals, manufactured, varnished or not kilo . . .20 
 
 79. The same metals, and zinc in gilt, silveired, or nickeled wiires do . . . .30 
 
 Class III. — Substances employed in phaejiacy, PERiUiMisRv, and chem- 
 ical INDUSTRIES. 
 
 Group 1. — Simple drugs. 
 
 80. Cocoaunt and palm oil, and other heavy oils . . 100 kilos . . .20 
 
 81. Other vegetable oils, except olive oil do 4. 60 
 
 82. Dyewoods and tannery bark do 02 
 
 83. Madder or rubian 100 kilos.. 4 
 
 84. Kape,flax,and other oleaginous seeds, including copra or cncdaimt .do 04 
 
 85. Other vegetable products, not specially mentioned do 2 
 
 86. Animal products employed in medicine do 60 
 
 Group 2. — Colors, dyes, and varnishes. 
 
 87. Ochres and natural earths, for painting 100 kilos . . .02 
 
 88. Indigo and cochineal do 2 
 
 89. Dyeing extracts do 60 
 
 90. Garancine, pure, or mixed with madder kilo.. . 15 
 
 91. Varnishes lOOkilos.. 4.80 
 
 92. Colors, in powder or in lumps' do 1.50 
 
 93. Colors, prepared, and inks do 5 
 
 94. Colors derived from coal, and other artificial colors'' kilo . . .15 
 
 Group 3. — Chemical and pharmaceutical products. 
 
 95. Muriatic and chlorhydrio acid lOOkilos.. .20 
 
 96. Nitric acid do 80 
 
 97. Sulphuric acid do 30 
 
 98. Alkaloids and their salts kilo.. 6 
 
 99. Alum lOOkilos.. .30 
 
 100. Sulphur do 05 
 
 101. Barillas, natural and artificiaP do 20 
 
 ' The colors included in this number are those composed of a metallic base, which 
 for use are mixed with oil or turpentine and are generally insoluble in water, alcohol, 
 or ether. They are rarely crystallized and are almost always in powder and lumps, 
 such as white lead, chrome yellow, vermillion, Prussian and Thenardt blue, English 
 green, and parrot green ("papagayo"). 
 
 ^ The colors classed in this number are those known as artificial or organic products, 
 in which mineral substances rarely enter. They are generally crystallized, and are 
 soluble in water, alcohol, or ether. They are employed in dyeing and printing, with 
 or without mordant, rather than in painting, such as picric acid, green aldeide, 
 English violet, rosaline and its salts, naphthaline colors, artificial alizarine, etc. 
 
 = By barillas, natural and artificial, are understood carbonates of soda, impure, 
 containing carbon. 
 
12 
 
 FesoB. 
 
 102. Alkaline carbonates, alkalis, caustic and ammoniacal salts, except sul- 
 
 phate 100 kilos.. 0.20 
 
 103. Chloride of lime do 30 
 
 104. Chloride of potassium, sulphate of soda; chloride, carbonate, and sulphate 
 
 of magnesia 100 kilos.. .10 
 
 105. Chloride of sodium (common salt) 100 kilos.. • .65 
 
 106. Glues and albumin.., do.... 2.40 
 
 107. Phosphorus - kilo.. .07 
 
 108. Nitrate of potash (saltpotcr) 100 kilos.. .30 
 
 109. Nitrate of soda and sulphate of ammoniac do 05 
 
 110. Oxides of lead do 40 
 
 111. Sulphate and pyrolignite of iron '. do 30 
 
 112. Pills, capsules, jujubes, and the like' kilo.. 1 
 
 113. Pharmaceutical products not speciticd' do 80 
 
 114. Chemical products not specified do 20 
 
 Group 4. — Various. 
 
 115. Starch kilo.. .02 
 
 116. FeculsB for industrial uses, and dextrine 100 kilos . . .20 
 
 117. Common soap do 3.75 
 
 118. ParaflSne, stearine, wax, and spermaceti, in lumps do 3. 30 
 
 119. Paraffine, stearine, wax, and spermaceti, manufactured, and wooden 
 
 matches 100 kilos.. 10 
 
 120. Perfumery and essences kilo.. .40 
 
 121. Gunpowder, explosive compounds, and f pses for mines do 10 
 
 122. Tobacco, manufactured do 2. 40 
 
 123. Tobacco, not manufactured do 20 
 
 Class IV. — Cotton and its manufactures. 
 Group 1. — Baio ootton. 
 
 124. Eaw cotton, with or without seed 100 kilos.. *.24 
 
 Group 2. — Cotton yarns. 
 
 125. Cotton, span, and yarn twisted in one or two threads, unbleached, 
 
 bleached, or dyed, up to No. 35, inclusive^ kilo.. *. 25 
 
 126. The same from No. 36 upward = do ».35 
 
 127. The same twisted with three or more threads, unbleached, bleached, or 
 
 dyed kilo.. .50 
 
 *Add surtax of 29 per cent on duty. 
 
 ' The products or substances included in Nos. 112 and 113 shall be examined by the 
 pharmaceutical inspectors, who, in conjunction with the customs, will make a decla- 
 ration as follows: "The goods cleared are those expressed in tlie declaration and are 
 (or are not) admitted to importation by virtue of their formulas having been pub- 
 lished (here state where), or their composition having been discovered by analysis 
 made by ." 
 
 ''To ascertain the number, according to the English system (the system adopted 
 in this tariff), to which a cotton yarn corresponds, any number of meters of yarn 
 may be taken, and this number is to be multiplied by the invariable factor 59 (this 
 being the number of centigrammes a meter of cotton yarn of a single thread No. 1 
 weighs). The product of the above multiplication is to be divided by the number 
 of centigrammes that the length of yarn tested may weigh. The quotient multi- 
 plied by the number of threads will then give the corresponding English number 
 to which 7 or 10 per cent is to be added, according as the cotton of more than one 
 thread be only spun or spun and dyed. 
 
13 
 
 Group 3.— Tissues. 
 
 Pesos, 
 
 Close-woTen tissues, plain, unbleached, bleached, or dyed, in the piece 
 or in handkerchiefs, having: 
 
 128 A. Up to 25 threads, inclusive kilo.. "0.20 
 
 B. Up to 35 threads, inclusive do *. 32 
 
 129. 36 threads and above kilo.. *. 44 
 
 Tissues, printed, twilled, and figured in the loom, having : 
 
 130 A. Up to 25 threads, inclusive do 25 
 
 B. Up to 35 threads, inclusive' do 40 
 
 131. 36 thread s and above do *.55 
 
 Tissues transparent, such as muslins, cambrics, lawns, organdies, and 
 gauzes, of all kinds, having: 
 
 132 A. Up to 30 threads, inclusive kilo.. *. 44 
 
 B. 31 threads and above do 64 
 
 133. Quiltings and piques do 50 
 
 134. Velveteens, corduroys, and other thick tissues for wearing apparel., do 52 
 
 135. Tulles do.... 1 
 
 136. Lace, except crochet^ .do "1.25 
 
 137. Crochet lace, made by hand or in the loom do 70 
 
 138. Hosiery piece goods, jerseys and drawers do 50 
 
 139. Hosiery in stockings, socks, gloves, and other articles do 60 
 
 Class V.— Hemp, flax, aloe, jute. And) other vegetable fiueks and their 
 
 MANUFACTURES. 
 
 Group l.—Baw. 
 
 140. Hemp, raw or hackled 100 kilos.. .40 
 
 141. Flax, raw or hackled do 40 
 
 142. Jute, aloe, and other vegetable fibers do 04 
 
 Group 2. — Yarns, 
 
 143. Yarn of hemp, linen, or jute kilo.. ,22 
 
 144. Yarn of aloe, and other vegetable fibers » 100 kilos.. 1.56 
 
 14 5, Threads, twisted, of two or more ends, and fishing nets kilo . . .30 
 
 146. Cordage* for vessels 100 kilos.. 4.16 
 
 Group 3. — Tissues.^ 
 
 147. Plain tissues of hemp and flax, with or without mixture of cotton, up to 
 
 10 threads, inclusive kilo.. *. 20 
 
 *Add surtax of 20 per cent on duty. 
 
 ' The number of threads is to be ascertained by half of the threads contained in a 
 square of 6 millimeters, counting the weft and the warp. The instrument called 
 "thread counter" is to be employed for this purpose. 
 
 ^Lace of a maximum width of 10 centimeters shall he dutiable according to this 
 number; that wider, shall be included in No. Ill, as tulles. 
 
 'As yarn of jute is considered twisted thread of one end the thickness of which is 
 equal to or less than the English No. 1, that exceeding this number is considered 
 as cordage. To ascertain this number, any number of meters of yarn may be taken, 
 and this number is to be multiplied by the factor 165 (1 meter of yarn of jnie, 
 No, 1, weighs 165 centigrams), and divided by the number of centigrams that the 
 length of the yam tested may weigh. The quotient will then give the corresponding 
 English number. 
 
 '*By the cordage paying under this heading shall be understood hemp, flax, or jute 
 yam, twisted in two or more strands, 10 meters of which weigh more than 5 grams, 
 
 ^ In linen tissues paying according to the number of threads the threads (both warp 
 and woof) contained in a space of 6 millimeters will be counted. 
 
14 
 
 Pesos. 
 
 148. Plain tissues of hemp and flax, from 11 to 24 threads, inclusive do *0. 44 
 
 149. Plain tissues of hemp and flax, of 25 threads and above do *. 60 
 
 150. Plain tissues of hemp and flax, twilled or diapered do 40 
 
 151. Lace, net, and crochet work kilo.. 4.80 
 
 152. Knitted tissues :-. do 1.20 
 
 153. Plain tissues of jute, aloe, or other vegetable fibers, with or without mix- 
 
 ture of cotton kilo.. .25 
 
 154. Twilled or diapered tissues of the same materials, with or without mix- 
 
 ture of cotton - kilo.. .50 
 
 Class VI. — Wools, bristles, haib, horsehair, and their MAKnrACTURBS. 
 
 Gboup 1. — Maw. 
 
 155. Bristles, horsehair and other haix, inolaiting hair of the camel, vicuna, 
 
 and of the angora and cashmere goat; wool, unwashed,' washed, 
 combed, or carded,' and waste wool, carded ' 100 kilos.. 2 
 
 Group 2. — Tarns. 
 
 156. Woolen and worsted yarns, spun and twisted, unbleached or in the 
 
 grease'' , kilo.. .35 
 
 157. Woolen and worsted yarns, washed or bleached do 60 
 
 158. Woolen and worsted yarns, dyed do *.70 
 
 Group 3. — Tisauea. 
 
 159. Woolen carpets, pure, or mixed with other materials kilo.. *. 50 
 
 160. Pelts of pure wool, or mixed with other materials do 20 
 
 161. Blankets of wool, pure, or mixed with other materials ^ do 40 
 
 162. Hosiery, whether mixed or not with cotton or other vegetable fibers, do 48 
 
 163. Cloths and all other similar tissues of wool, waste wool, hair, or a mixture 
 
 of these materials kilo.. .80 
 
 164. The same tissues, when the warp is wholly of cotton or other vegetable 
 
 fibers, also astrakhans and plashes of the same materials \ i lo . . .60 
 
 165. All other tissues of pure -wool, "waste wool, hair, or a mixture of these 
 
 materials kilo.. 1 
 
 166. The same tissues when the warp is wholly of cotton or other vegetable 
 
 fibers kilo.. .80 
 
 187. Tissues of bristles or hair, with or without mixture of cotton or other 
 
 vegetable fibers kilo.. .70 
 
 Class VII. — Silk and its manufactures. 
 
 Group l.—Yarn. 
 
 168. Silk, raw, and spun, twisted or not;, floss silk, combed or carded/' spun 
 
 twisted or not^ kilo.. *2. 50 
 
 *Add surtax of 20 per cent on duty. 
 
 ' Wool will be considered as unwashed when after having been washed with sul- 
 phuret of carbon it is found to lose more than 10 per cent of its weight. 
 
 2 Wool the threads of which exceed 10 centimeters in length is considered as long 
 wool. 
 
 ' The waste from carding included in this number is that obtained from the pick- 
 ing and unraveling of old rags, and is almost always dyed and common. Waste 
 resulting from the spinning of long wool shall also be classed herein. 
 
 * Worsted yarn wiU be considered unbleached or in the grease if when washed with 
 sulphuret of carbon it loses more than 10 per cent of its weight. 
 
 6 Plaids and the like are not included in this number. They shall pay duty accord, 
 ing to the component tissue. 
 
 "AH silk waste the fibers of which do not exceed 20 centimeters in length is con- 
 sidered silk. 
 
15 
 
 Group 2.— Tissues. 
 
 Pesos. 
 
 169. Tissues, plain or twilled kilo.. *4 
 
 170. Velvets and plushes do 4.80 
 
 171. Tissues of floss or waste silk, of raw silk, and of waste silk mixed with 
 
 silk' kilo.. 3 
 
 172. Tulles and lace, of silk or waste silk ; do 8 
 
 173. Knitted tissues of silk or waste silk do 4.40 
 
 174. Velvets and plushes of silk or waste silk, with the warp or weft wholly 
 
 of cotton or other vegetable fibers kilo.. 3.60 
 
 175. Other tissues of silk or waste silk, with the warp or weft wholly of cotton 
 
 or other vegetable fibers kilo.. 2.30 
 
 176. Tissues of silk or waste silk, with the warp or weft wholly of wool or 
 
 hair kilo.. 2.50 
 
 Class VIII. — Paper and its applications. 
 Group 1. — Printing and writing paper. 
 
 ^ Paper, endless, unsized and half-sized for printing kilo.. .06 
 
 177. <Paper, endless, for writing, lithographing, dr engraving do *.08 
 
 (Paper, cut, handmade and ruled paper do .12 
 
 Group 2. — Pajieir, printed, engraved, or photographed. 
 t Books, bound or unbound, and other printed matter in Spanish^, .kilo.. .10 
 
 178. < Books, bound, in foreign languages^ do 05 
 
 ( Engravings, maps, and drawings do . . . .25 
 
 Group S. — Wallpaper. 
 
 y„n < Wall paper, with gold, silver, wool, or glass kilo.. *.40 
 
 \ Wallpaper, of other kinds do 10 
 
 Group 4. — Pasteboard and variouijtapers. 
 
 ( Straw paper, common packing paper, and sand or glass paper kilo . . *. 04 
 
 Other paper not specially mentioned do 08 
 
 Cardboard in sheets, in boxes lined with ordinary paper,' and unfinished 
 
 articles of pasteboard or " carton-pierre." kilo . . .04 
 
 The same articles finished, and pasteboard boxes with ornaments, or lined 
 
 with fine paper or other materials kilo.. .30 
 
 180. 
 
 Class IX. — AVood and other vegetable materials employed in manu- 
 factures, AND ARTICLES MANUFACTURED THEKKWITH. 
 
 Group 1. — Wood. 
 
 181. Staves - •. : thousand.. .40 
 
 182. Ordinary wood, in boards, even cut, planed and dovetailed for boxes or 
 
 floorings; planks, beams, rafters, masts, and timber for ship building, 
 cubic meter 55 
 
 *Add surtax of 20 per cent on duty. 
 
 'AH silk waste, the fibers of which do not exceed 20 centimeters in length, is con- 
 sidered silk. 
 
 2 Bookbindings shall be dutiable according to the component material. When the 
 books are stitched or bound in boards, they shall pay duty as printed matter, on 
 gross weight. Newspapers printed abroad require no permit for their introduction 
 into the Philippine Islands. 
 
 '■> Boxes of pasteboard lined with more or less common paper, which serve for pack- 
 ing handkerchiefs, shirt fronts, buttons, stuffs, etc., shall be dutiable according to 
 this number. Paper pulp in imperforated sheets or those which are not perforated 
 at the expense of the importer at the time of clearance shall likewise be dutiable 
 according to this number. 
 
16 
 
 Pesos. 
 
 183. Fine wood for cabinetmakers, in boards, deals, trunks or logs . . 100 kilos . . 0. 11 
 
 184. Fine wood for cabinetmakers, sawn or in veneers do 90 
 
 185. Coopers' wares, fitted together or not do *2 
 
 Group 2. — Furniture and wooden manufactures.'^ 
 
 186. Ordinary wood manufactured into any kind of article, turned or not, 
 
 painted or varnished, and moldings carved and varnished, or prepared 
 for gilding, also furniture of bent wood, even if painted and var- 
 nished , 100 kilos.. *2 
 
 187. Fine wood manufactured into furniture, and other wares, turned, carved, 
 
 polished, or varnished, and the same wares of common wood veneered 
 with fine wood; furniture covered with stuffs, except with silk or 
 leather, and gilt moldings 100 kilos . . *6 
 
 188. The same articles, giltj inlaid or veneered with mother-of-pearl or other 
 
 fine materials, and ornamented with metal, and furniture covered with 
 stuflfs of silk or with leather , 100 kilos. .*10 
 
 Group 3. — Various. 
 
 189. Charcoal, fire- wood, and othdr vegetable combustibles 100 kilos . . .10 
 
 190. Cork do 18 
 
 191. Wooden hoops and trellis for fencing do *. 20 
 
 192. Knshes, esparto, vegetable hair, cane, osiers, fine straw, palm, and other 
 
 analogous materials, unmanufactured , 100 kilos.. .05 
 
 W3. The same materials, manufactured.. do *6. 05 
 
 Class X. 
 Group 1. — AnimaU, skins, and animal products employed in industry. 
 
 194. Horses each.. 20 
 
 195. Mules, asaes, and cattle do 10 
 
 196. Pigs do.... 2.70 
 
 197. Sheep, goats, and animals not otherwise mentioned do *.50 
 
 Group 2.—^Slcins and leather. 
 
 198. Skins and hides, untanned 100 kilos. 
 
 199. Varnished leather and calfskins, tanned or curried kilo . 
 
 200. Other hides, tanned or curried, including sole leather . . . : do . . . 
 
 201. Leather belting for machinery do. 
 
 202. Peltries for clothing and trimming, in their natural state or prepared . do . . . 
 
 203. Peltries in made-up articles do 
 
 204. Gloves of leather do... 
 
 205 A. Boots of all kinds, of leather or tissue 1 pair. 
 
 B. Shoes of all kinds do... 
 
 C. Slippers and pumps, also common shoes generally worn by the 
 
 Chinese pair.. *. 10 
 
 D. Boots and shoes of all kinds for children shall pay one-half of the 
 
 above duties, according to classification. * 
 
 206. Saddlers' and harness-makers' wares ^ kilo.. * 75 
 
 207. Other articles of leather, or lined with the same do.. 1 
 
 20 
 64 
 24 
 20 
 25 
 80 
 
 40 
 26 
 
 *Add surtax of 20 per cent on duty. 
 
 1 Marble slabs for furniture will be taxed according to No. 2 of the tariff if thev 
 are presented separate from the objects to which they belong. 
 
 ? Saddlers' and harness-makers' wares comprise such articles as harness saddles 
 bridles, gear of horses, mules, carriages, etc., all sorts of stable trappings, articles 
 for traveling, such as bags, portmanteaus, trunks, hat boxes, and other articles made 
 of leather or lined with leather or skin. 
 
17 
 
 Group 3. — Feathers. 
 
 Pesos. 
 
 208. 5 ^8*'*li^™ '<"^ o"ia™e'it> in their natural state or manufactured ...kilo.. 3 
 
 t Other feathers and feather dusters do 40 
 
 Group i.— Other animal remains. 
 
 209. Animal fats 100 kilos.. ".20 
 
 210. Animal manures of all kinds do 01 
 
 211. Intestines kilo.. .04 
 
 212. Other animal remains not mentioned, not manufactured ... 100 kilos . . .10 
 
 Class XI.— Instruments, maohiVery, and apparatus employed in agri- 
 culture, INDUSTRY, AND LOCOMOTION. 
 
 Group 1. — Musical instruments, clocks, and watches, 
 
 213. Pianos' .; each.. 25 
 
 214. Harmoniums and cabinet organs do 4 
 
 215. Gold watches do 4 
 
 216. Watches of silver or of other metals da:... 2 
 
 217. Common clocks with weights, and alarm clocks' do 1 
 
 218. Works for wall clocks, or mantelpiece clocks, finished, with or without 
 
 cases, and chronometers^ each.. 1. 12 
 
 Group 2. — Apparatus and machines. 
 
 219. Weighing machines 100 kilos.. 5.50 
 
 220. Agricultural machines'' do 20 
 
 221. Motors - do 50 
 
 CMachines of copper and its alloys, for industrial purposes, and detached 
 
 parts of the same metals ^ 100 kilos. . 5. 40 
 
 ^Machines and detached parts^ of other materials, for industrial pur- 
 
 ( poses .*. 100 kilos.. 1.80 
 
 222.^ 
 
 "Add surtax of 20 per cent on duty. 
 
 > Strung frames for pianos shall pay as pianos, though they he not imported with 
 all the pieces constituting that instrument. 
 
 ^By alarm clocks shall be understood those fitted with an alarm bell and not run- 
 ning longer than 48 hours, whether they have the same mechaulsm for striking both 
 the hours and the alarm or separate mechanisms for each. 
 
 ° Cases, stands, glass shades, and other accessories will be dutiable as manufac- 
 tured articles, according to their component material. 
 
 Clockworks for wall or table clocks, unfinished, and brass pieces for the same, 
 will be taxed according to No. 49 of the tans'. Unfinished pieces are those which are 
 only roughly filed, which have no escapements, the dial or hands of which are not 
 adjusted, and the last wheel of which is not orenated. When clockworks are 
 imported within cases, on stands, etc., and the importer does not wish to separate 
 them for their examination, the works and the dial will be reckoned as weighing 1 
 kilogram and the rest will pay as stated above. 
 
 ^These machines are those employed by farmers and agriculturists for preparing 
 the ground and gathering the crops, as also those employed in order to clean the 
 crops and improve them withont essentially changing their nature. 
 
 ^Machines, and separate pieces of the same, of copper and its alloys, or in combi- 
 nation with other materials, shall also be taxed under this heading, provided the 
 above metals predominate in weight. 
 
 "It will be necessary to prove to what manufacture or to what industry woolen 
 hose and filters are destined for them to be assessed in this number. For the defini- 
 tion of parts of machinery, the following rules will be observed: 
 
 First. A separate piece of a machine is understood to be any object which is not 
 2229 2 
 
18 
 
 Gkodp 3. — Cartiagea. _ 
 
 Pesos. 
 
 223. Coaches and berlins of four seats, with or without hoods; new, used, or 
 
 repaired each.. 50 
 
 524. Berlins of two seats, with or without folding seats, with or without hoods; 
 
 omnibuses with more than fifteen seats; new, used, or repaired, .each.. 25 
 
 225. C arriages not enumerated in the above headings do 12. 50 
 
 226. Passenger carriages for railways and tramways, and finished wooden parts 
 
 for same 100 kilos.. 7.50 
 
 227 /All other railway carriages, and finished wooden parts for same... do 2.17 
 
 ' ICarts and handcarts do 2 
 
 Class XII.— Alimentary substances. 
 
 Group 1. — Meat and fish. 
 
 228. Live and dead poultry and small game pair.. .05 
 
 22tf. Meat, salted, and jerked beef kilo.. .08 
 
 230. Pork and lard, including bacon do 15 
 
 231. Other kinds of meat do 09 
 
 232. Butter do 20 
 
 233. Salt cod and stockfish do 04 
 
 234. Fresh fish, or with the salt indispensable for its preservation do 01 
 
 235. Fish, salted, smoked, and pickled do 06 
 
 236. Shellfish '. do 05 
 
 Group 2. — Grain and vegetahles. 
 
 237. Eice, husked or not 100 kilos.. .75 
 
 238. Wheat do 60 
 
 239. Wheat flour 1 .^. 100 kilos.. 2.10 
 
 240. Other cereals do 50 
 
 241. Flour of same do 1 
 
 242. Pulse kilo.. .02 
 
 Group 3. — Garden produce and fruits. 
 
 243. Garden produce kilo.. .02 
 
 244. Fruits do 04 
 
 expressly specified by name under some heading of the tariif, and which by its 
 shape, and by the manner in which it is presented for clearance in the custom-house 
 though not completely finished, may be considered as exclusively destined for a 
 machine and can have no other application. If it be imported completely finished 
 it must pay under one of the headings of the tariif referring to machinery. 
 
 Second. The importer of detached parts of machinery may, should he deem it con- 
 venient, request, when making the clearance, that the duty be levied on the com- 
 ponent material instead of paying the duty stipulated for machines. 
 
 Third. Tubes, bars, axles, screws, bolts, sheets, plates, boiler bottoms, wire and 
 other articles expressly taxed in the tarifi", must pay duty accordingly, though they 
 be destined for machinery. 
 
 Fourth. Tools, instruments, and utensils employed in the arts and industries can 
 not he considered parts of machinery as far as the customs tariff is concerned and 
 must pay duty according to the materials of which they are composed. 
 
 ' To ascertain whether products presented for clearance are flour or groats a sam- 
 ple thereof shall be placed in sieve No. 80 (silk tissue with 80 openings to a French 
 square inch). If the product passes through this sieve, it shall be considered as flour- 
 if not, as groats. ' 
 
19 
 
 Group 4. — Colonial products, 
 
 245A. Sugar, raw Mo. o.02 
 
 B. Sugar, refined ^o iq 
 
 246. Cocoa, of all kinds and origin do 12 
 
 247. Coffee, of allMnds and origin ^g 10 
 
 248. Cinnamon, of all kinds and origin do 12 
 
 249. Cloves ...".......!... ."....do.... !l4 
 
 250. Pepper do.... !o7 
 
 251. Tea, of all kinds and origin do 20 
 
 Group 5. — Oils and beverages. 
 
 252. Olive oil kilo.. .12 
 
 253. Common brandy of vinic alcohol liter.. .09 
 
 254 A. Brandy flavored -with aniseed, composed brandies, and liqueurs of vinio 
 
 alcohol liter.. .20 
 
 B. Common brandy, flavored with aniseed, composed brandies, and liq- 
 ueurs, not exclusively made of vinic alcohol, i. e., those known as 
 industrial liter.. .36 
 
 255. Beer and cider in wood, 5.50 per hectoliter; in bottles, 7.75 per hectoliter. 
 
 256. Wines, sparkling liter.. .25 
 
 257. Wines, other do 12 
 
 Group 6. — Seeds and forage. 
 
 258. Seeds not mentioned, and carob beans 100 kilos. . . 32 
 
 259. Forage and bran ..: do 10 
 
 Group 7. — Various. 
 
 260. Alimentary preserves, pork-butchers' produce, mustard, and sauces . kilo . . .20 
 
 261. Chocolate ^ do 20 
 
 262. Sweetmeats , do 20 
 
 263. Egg hundred.. .25 
 
 264. Pastes for soups, alimentary feculse, bread, and unsweetened biscuit . kilo . . .04 
 
 265. Cheese do 15 
 
 266. Honey and molasses ' do 01 
 
 Class XIII.— Various. 
 
 267. Ornaments of every kind, not mentioned in the following numbers, other 
 
 than those of gold or silver kilo.. 3 
 
 268. Amber, horn, jet, whalebone, bone, tortoise shell, coral, meerschaum, 
 
 ivory, mother-of-pearl and paste, in the rough or cut, even in strips or 
 sheets .'...kilo.. .01 
 
 269. Amber, jet, tortoise shell, coral, ivory, mother-of-pearl, and aventurine, 
 
 manufactured in ornaments of all kinds kilo . . 5 
 
 270. Horn, whalebone, meerschaum, bone, and paste in imitation of the sub- 
 
 stances last above specified, manufactured kilo . . .50 
 
 271. Walking sticks, and sticks for umbrellas and parasols'^ hundred.. 5 
 
 272. Buttons of all sorts, except those of gold or sUver kilo . . 1 
 
 ' Honey and treacle, which is the viscous residue of crystallized sugar, of a reddish- 
 brown color more or less intense, and of a sweet but somewhat bitter taste, will also 
 be appraised by this article. It weighs from 1,374 to 1,427 grams per liter, and at 
 15° C. registers from 40 to 44° Baum6. 
 
 ^Sword sticks shall pay the duty fixed for the swords they contain, and shall, in 
 addition, pay as walking sticks. 
 
20 
 
 Pesos. 
 
 273. Cartridges, without projectiles or bullets, for firearms, the importation of 
 
 ■which is permitted kilo.. 0.11 
 
 274. Cartridges, with projectiles or bullets, for the same firearms do 15 
 
 275. Percussion caps for firearms , do ^ 
 
 276. Cases of fine woods, leather, and those lined with silk, and other of similar 
 
 kind, with or without fittings for writing, sewing, and toilet puri)Oses, 
 
 or to contain perfumery, liquids or comestibles kilo . . 1. 50 
 
 277. The same of common woods, cardboard, wicker, and other of similar kind, 
 
 with or without fittings for the aforesaid purposes kilo . . .60 
 
 278. India rubber and gutta-percha, unmanufactured 100 kilos . . .60 
 
 279. India rubber, in sheets and tubes kilo.. .15 
 
 280. India rubber, in threads do 10 
 
 281. India rubber, manufactured in any shape or into any kind of aiticlo .do 44 
 
 282. Oilcloths and tarpaulin, for floors and packing purposes do 07 
 
 283. Oilcloths and tarpaulin, of other classes do 16 
 
 284. Toys and games, except those of tortoise shell, ivory, mother-of-pearl, 
 
 gold, or silver kilo.. .22 
 
 285. Wicks for lamps and candles do 12 
 
 286. Silk umbrellas and parasols each.. .60 
 
 287. Umbrellas and parasols covered with other stuffs do 28 
 
 288. Trimmings of silk' kilo.. 2.80 
 
 289. Trimmings of wool^ do 1.40 
 
 290. Trimmings of all other kinds do 80 
 
 291. Oil paintings each.. .20 
 
 292. Straw hats and bonnets do 32 
 
 293. Other sorts of hats and bonnets, trimmed and finished^ do 40 
 
 294. Hats, not trimmed, and bonnets do 20 
 
 293. Hats and bonnets, of all kinds and of any material, with milliners' 
 
 work each.. 1.50 
 
 296. Elastic tissues with admixture of other materials * kilo . . .80 
 
 EXPORT DUES. 
 
 On the products of the Philippine Islands when exported therefrom 
 there shall be levied and collected an export tax as follows: 
 
 Pesos. 
 
 297. Abaca," raw or wrought hemp 100 kilos gross.. 0.75 
 
 298. Indigo do 50 
 
 299. Indigo employed for dyeing ("tintarr(5n") do 05 
 
 300. Eice do.... 2 
 
 301. Sugar do 10 
 
 302 Cocoanuts, fresh and dried (copra) do 10 
 
 303. Tobacpo, manufactured, of all kinds and of whatever origin do 3 
 
 304. Tobacco, raw, grown in the provinces of Cagayan, Isabola, and New Biscay 
 
 (Luz6n Islands) 100 kilos gioss.. 3 
 
 305. Tobacco, raw, grown in the Visayas and Mindanao islands do 2 
 
 306. Tobacco, raw, grown in other provinces of the archipelago do 1,50 
 
 1 Trimmings which contain more than 40 per cent of silk of tlieiv total weight shall 
 pay duty as silk trimmings. 
 
 2 Trimmings which contain more than 40 per cent of wool, or of wool and silk, of their 
 total weight shall pay as woolen trimmings. 
 
 *Felt hats shall be considered as trimmed when they have more work than what 
 is indispensable to shape the crown. 
 
 •• All tissues covered on one or both sides with India rubber, also those with interior 
 lining of this material, are comprised in this number. 
 
21 
 
 307. When necessary to prove the place of production of raw tobacco, 
 the customs officers shall require the delivery of certificates of origin, 
 
 EXCISE AND OTHER INLAND CHARGES. 
 
 Pesos. 
 
 308. On distilled spirits, in casks per liter.. 0.20 
 
 309. On distilled spirits, iu bottles or flasks do 30 
 
 310. On beer, of all kinds do lo 
 
 311. On cigars and cigarettes, stamp tax on all wLicU bhall be iiumufactured 
 
 and sold or removed for consumption and sale per M.. 1. 00 
 
 ARTICLES FREE OP DUTY. 
 
 The following articles shall pay no duty on their Importation into 
 the Philippine Islands : 
 
 312. Mineral waters. 
 
 313. Trees, shoots and plants, also moss, in a natural or fresh state. 
 
 314. Lime (oxide of calcium). 
 
 315. Copper, gold, and silver ores. 
 
 316. Samples of felt, painted paper, and tissues, when they comply 
 with the following conditions: 
 
 When they do not exceed 40 centimeters in length, measured in the 
 warp or length of the piece, even when such samples have the entire 
 width of the piece. The width shall be determined, for tissues, by the 
 list, and for felts and painted paper by the narrow border which has 
 not passed through the press. 
 
 Samples not having these indications will only be admitted free of 
 duty when they do not exceed 40 centimeters ia any dimension. 
 
 In order to avoid abuses the samples declared for free entry must 
 have cuts at every 20 centimeters of their width, so as to render them 
 unfit for any other purpose. 
 
 317. Samples of trimmings in small pieces, of no commercial value or 
 possible application. 
 
 318. Gold, silver, and platinum, in broken-up jewelry or table serv- 
 ices, bars, sheets, coins, pieces, dust, and scrap. 
 
 319. Gold, silver, and platinum, in articles manufactured and stamped 
 in the Philippine Islands. 
 
 320. Gypsum (sulphate of lime). 
 
 ARTICLES FREE OP DUTY, SUBJECT TO THE FOLLOWING CONDITIONS. 
 
 321. Wearing apparel, toilet objects and articles for personal use, bed 
 and table linen, books, portable tools and instruments, theatrical cos- 
 tumes, jewels, and table services bearing evident signs of having been 
 used, imported by travelers in their luggage in quantities proportionate 
 to their class, profession, and position. 
 
 When travelers do not bring their baggage with them the clearing 
 of the same may be made by the conductor or persons authorized for 
 the purpose, provided they prove, to the satisfaction of the adminis- 
 tration, that the effects are destined for private use. 
 
22 
 
 Works of fine art acquired by the Government, academies, or other 
 ofBcial corporatious, and destined for museums, galleries, or art schools, 
 when due proof is given as to their destination. 
 
 Archaeological and numismatical objects for public museums, acad- 
 emies, and scientific and artistic corporations, on proof of their desti- 
 nation.i 
 
 Specimens and collections of mineralogy, botany, and zoology, and 
 small models for public museums, public schools, academies, and scien- 
 tific and artistic corporations, on proof of their destination. 
 
 If the regulations in each case are not complied with, or if the exam- 
 ination be not entirely satisfactory, the exemption will be annulled 
 and the duties stipulated in the tariff will be collected. 
 
 AETIOLES FEBE OP BITTY, SUBJECT TO THE FORMALITIES DETBE- 
 MINBD FOE EACH CASE BY THE CUSTOMS REGULATIONS. 
 
 322. Casks, sacks, and latge recipients of metal, imported with goods 
 dutiable separately from such recipients and when they are to be 
 exported. 
 
 323. Carriages, trained animals, portable theaters, panoramas, wax 
 figures and other similar objects for public entertainment, imported 
 temporarily. 
 
 324. Furniture of persons coming to settle in the Philippine Islands, 
 which has been in use by them. 
 
 325. Foreign articles destined to exhibitions held in the Philippine 
 Islands. 
 
 326. Submarine telegraph cables. 
 
 327. Pumps intended for the salvage of vessels. 
 
 328. Parts of machinery, pieces of metal, and wood imported for the 
 repair of foreign vessels which have entered ports of the Philippine 
 Islands through stress of weather. 
 
 GOODS NOT SPECIALLY CLASSED IN THE TAEIPP. 
 
 329. Tarns composed of two or more textile materials shall pay the 
 duty assessed on the material paying the higher duty. 
 
 The warp of tissues is to be considered as the totality of the threads 
 which lie in the longitudinal sense, whether they form the foundation 
 of the same or whether they may have been added in order to form 
 patterns or to give more body to the stuff, even though such threads 
 may be cut or show a want of continuity. The weft shall be consid- 
 ered the totality of the threads which cross the warp of the tissue and 
 
 1 Reproductions shall be classified as artistic works when only one copy of each 
 original is imported and when intended for any of the above-mentioned oflSclal cor- 
 porations, on condition that these reproductions are cast in gypsum or bronze 
 Copies imported by merchants or private persons shall not enjoy this exemption as 
 the free entry is only granted on proof that the copies are intended for public 
 establishments. 
 
23 
 
 combine the same conditions of helping to form patterns or add to the 
 body of the stuff. 
 
 330. Tissues with the warp of cotton and the weft of another vege- 
 table material, or vice versa, shall pay in accordance with the numbers 
 of group 3 of class 5 to which they corxespond, according to their nature. 
 
 Tissues which have the weft entirely made up of cotton and the warp 
 entirely of wool or of wool and cotton, whatever the proportion of 
 the mixture may be, shall be considered as woolen tissues mixed with 
 cotton. 
 
 Tissues composed of two materials shall be taxed as follows : 
 
 a. Tissues composed of vegetable fibers and those of wool or hair, 
 the weft or warp of which is mixed with silk or floss-silk threads, 
 shall not be considered as tissues mixed with silk when the weight of 
 this material does not exceed 5 per cent of the total weight of the 
 tissue. 
 
 6. Tissues the warp or weft of which is composed of threads of 
 vegetable fibers and silk, or of threads of wool, hair, and silk, shall be 
 taxed as tissues of vegetable fibers or of wool or of hair when the 
 weight of the silk on both sides of the stuff does not exceed 5 per cent 
 of the total weight of the tissue. If the silk threads surpass 5 per cent 
 but do not exceed 10 per cent the tissues shall be taxed as silk tissues 
 mixed, according to numbers 174 to 176 of the tariff; If they exceed 
 10 per cent they shall be taxed according to numbers 169 to 173, accord- 
 ing to the class and nature of the tissue. 
 
 c. Tissues the warp of which is composed of silk and the weft of 
 cotton or other vegetable fibers mixed with silk, and those of which the 
 warp is of silk and the weft of wool or hair mixed with silk, shall always 
 be classed as pure silk tissues, and the numbers relating to such tissues 
 shaU be applied according to their class and nature, whatever be the 
 proportion of silk in the weft. The same rule shall be observed when 
 the weft is entirely composed of silk and the warp of mixed materials. 
 
 Tissues composed of threads of three different materials shall pay as 
 follows : 
 
 Warp or weft. 
 
 Weft or warp. 
 
 Will be considered as- 
 
 Cotton threads 
 
 Threads of vegetable fibers 
 Do 
 
 Do 
 
 Threads of wool or hair . - . 
 
 Do 
 
 Do , 
 
 Threads of silk , 
 
 Flax or hemp threads and those 
 of other Tegetable fibers. 
 
 Threads of vegetable fibers and 
 those of ■wool or hair. 
 
 Threads of vegetable fibers and 
 silk. 
 
 Threads of wool and silk 
 
 Threads of two or more vegeta- 
 ble fibers. 
 
 Threads of vegetablefibers, wool, 
 or hair. 
 
 Threads of vegetable fibers and 
 silk. 
 
 Threads of different vegetable 
 fibers. 
 
 Tissues of fiax or hemp. 
 
 Tissues of vegetable fibersmixed 
 with wool. 
 
 Tissues of vegetable fibers mixed 
 with silk. 
 
 Do. 
 
 Tissues of vegetable fibers mixed 
 with wool. 
 
 Tissues of wool. 
 
 Tissues of wool mixed with silk. 
 
 Tissues of vegetablefibers mixed 
 with silk. 
 
24 
 
 ■W"arp or "weft. 
 
 Threads of silk 
 
 Threads of cotlon, flax, or liemp. . 
 
 Threads of vegetable flbcrs, and 
 wool or hair. 
 
 Do..; .---- 
 
 Threads of vegetaLlefibera, wool, 
 
 and silk. 
 Threads of cotton and floss silk. . 
 Threads of wool 
 
 Weft or warp. 
 
 Threads of vegetable fibers and 
 wool or hair. 
 
 Threads of flax, hemp, or other 
 vegetable materials. 
 
 Threads of vegetable fibers and 
 silk. 
 
 Threads of vegetable fibers, wool, 
 and Bilk. 
 
 do 
 
 Threads of wool and floss silk . . 
 Threads of wool, cotton, and silk 
 
 Will be considered as- 
 
 Tissnes of silk mixed with wool. 
 
 Tissues of hemp or flax. 
 
 Tissues of wool mixed with silk. 
 
 Do. 
 
 Tissues of silk. 
 
 Tissues of floss silk. 
 
 Tissues of silk mixed with wool. 
 
 When the highest taxed thread, whether weft or warp, entering in 
 tissues composed of three or more different materials does not exceed 
 by 10 per cent the total weight of the tissue, such thread shall not be 
 considered in the payment of duties, and the duty on tissues mixed 
 with other materials shall be applied. 
 
 331. Tulles shall pay the duty on the material forming the ground, 
 and should this be mixed, the duty of the predominant material. 
 
 332. Shawls with fringes shall pay, including the weight of fringes, 
 according to the class of the tissue of which they are made. 
 
 Tissues embroidered by hand or machine, not in a loom, and those 
 mixed with fine or imitation metals, whether embroidered or not, shall 
 pay the duty corresponding to their class, with a surtax of 50 per cent. 
 
 333. Eeady-made clothing, including body linen, whether completely 
 finished or only stitched or seamed, and knitted tissues, festooned, shall 
 pay on their total weight the duties fixed for the material of which 
 they may be composed in their exterior part, with a surtax of 50 per 
 cent. 
 
 334. Articles of clothing made of knitted tissues are exempt from 
 the above-mentioned additional duty, and will pay duty according to the 
 respective tariff number without any increase, on condition, however, 
 that they have not been cut from the piece and have not passed through 
 the hands of tailors or milliners. In the latter case they will be subject 
 to the additional duty levied on ready-made clothing and linen articles. 
 
 335. Wreckage of foreign vessels lost on the coasts of the Philippine 
 Islands shall pay 8 per cent ad valorem on their selling price at public 
 auctiou. This sale shall be effected conformably to the formalities 
 prescribed by the ordinances. 
 
 336. Floating docks, whatever their power, size, or construction, shall 
 pay a duty of 6,250 pesos. 
 
 337. The duty on articles composed of two or more materials shall be 
 levied according to the following rules: 
 
 a. In cases not provided for in the tariff, and when the value of the 
 article is determined by the exterior material, the classification shall be 
 made according; to the corresponding number of this material. 
 
25 
 
 b. Articles which, by their nature and application, are composed 
 of two different materials (for iustance, tools of iron) shall be taxed 
 according to the material predoqainating in weight. 
 
 c. When the mixture of diff"erent materials has been made in order 
 to evade the payment of the duties on any article, as, for instance, 
 a mixture of flour and bran, of earth and a soluble chemical product, 
 the duty of the material paying the highest duty shall be levied. 
 
 PACKAGES AND KEOIPIBNTS. 
 
 338. By exterior package is understood that which is visible when the 
 package is unopened. All the others contained therein are considered 
 to be interior packages. 
 
 The following articles shall pay on the gross weight when they are 
 contained in a single package: 
 
 Oils and greases; meat, fish, and intestines when imported in brine; 
 scales and machinery; chemical products and drugs; also all other 
 articles enumerated in Nos. 27, 29, 32, 37, 77, 86, 87, 183, 189, 192, 202, 
 210, and 212, tariff schedules. 
 
 339. Should any of the articles mentioned in the preceding paragraph 
 be imported in two or more packages, or in packets contained in the 
 exterior package, only the weight of the interior packages or packets 
 shall be included in the weight of the goods. 
 
 All other goods, including buttons and haberdashery, packed in 
 pasteboard boxes, shall pay duty on paper wrappings, ribbons, packets, 
 or interior packages, provided always that they are not fancy boxes, 
 etc., assessed separately. 
 
 310. Boxes and cases in general, paper wrappings or cardboard for 
 shirt fronts, and paper used for wrapping up shawls of Chinese silk, the 
 exterior covering as well as the paper placed between the folds, and 
 the fine gold foil, shall be taxed separately under their proper class. 
 
 341. Percussion caps for firearms, hooks and eyes, pins, eyelet holes 
 of metal, detached buttons, steel pens, games and toys, instruments of 
 science and art, and other similar objects, shall pay with the weight 
 of the interior cases or boxes containing them, and in which they are 
 generally retailed. 
 
 342. Vessels containing alkaloids and their salts, brandy, liqueurs, 
 beer, cider, and wines shall be assessed separately, according to their 
 respective materials. 
 
 343. The rollers, boards, and pieces of cardboard around which fabrics 
 are wrapped, including wire gauze, oilcloth, trimmings, ribbons, etc., as 
 well as the cardboard bobbins on which yarn is wound, shall be deducted 
 from the dutiable weight of such articles. 
 
 344. Articles contained in doable sacks, or in a sack and, another 
 distinct covering, shall be assessed with that immediately covering the 
 goods. Tea shall be taxed with all the interior packages. 
 
 345. OaskSj barrels, and large metal receptacles shall pay duty accord- 
 
26 
 
 ing to their class, except wheu they contain goods which pay on the 
 gross weight. 
 
 346. Sacks, and packing cloth sewn in shape of sacks, serving as 
 packages, shall pay 2 centimes of a peso each, except when they con- 
 tain goods which pay on the gross weight. 
 
 347. When goods subject to duty on the gross weight, and articles 
 paying on the net weight, are contained in one and the same exterior 
 package, the gross weight shall be proportionately reduced. 
 
 348. When jjackages of goods are subject to a higher duty than the 
 goods themselves, being other than those generally employed, or when 
 they can be used for another purpose, they shall be taxed at the rate 
 corresponding to their class. 
 
 TAEE AXiLOWANOB. 
 
 349. The following percentage shall be deducted, as tare, from the 
 gross weight of the goods mentioned below : 
 
 Per cent. 
 
 Steel, in cases 10 
 
 Cinnamon, in boxes • 20 
 
 Cinnamon, in bags 8 
 
 Phosphorus, in tin boxes 30 
 
 Phosphorus, in tin boxes inclosed in woodeu boxes 50 
 
 Garancine, in casks 20 
 
 Yarns, in bales 3 ■ 
 
 Tin plate, in cases 10 
 
 Faience, porcelain, and fine earthenware, iu Ciises or ca.slcs 30 
 
 Faience, porcelain, and fine earthenware, iu crates 16 
 
 Glass and crystal, hollow or flat, silvered or not, in cases or casks 40 
 
 Glass and crystal, in crates; and common thin window glass, in a single box 20 
 
 350. Glass and crystal contained in crates are not subject to the above 
 tare. By crate is meant a box made of boards, such boards being 
 separated one from the other in such manner that the open spaces 
 between them are equal to, or larger than, the boards themselves. 
 
 351. The above-mentioned tares shall be deducted even when the 
 packages contain other goods not subject to the legal tare, provided, 
 however, that such goods do not exceed 50 per cent of the gross weight. 
 When they exceed this limit the provisions of this disposition shall 
 not be applied, and the packages shall be taxed according to their 
 class. 
 
 Special tare allmoanoe. 
 
 Vet cent. 
 
 Cotton and flax thread on wooden spools: For the spools only 30 
 
 Silk and floss-silk thread on wooden spools : For the spools only 45 
 
 Trimmings, etc. : For the interiors of wood, paste, or simllai materials, except 
 
 those of textile materials (of the net and exclusive weight of the articles) 10 
 
 Perfumery, in flasks, pots, and small boxes, for retail sale : For all the interior 
 packages and recipients 25 
 
 352. Soaps, essences for liqueurs, and perfumery not imported in the 
 form above mentioned shall pay with interior packages and receptacles. 
 
27 
 
 Whenever duties are assessed according to weight, a proper allo-w- 
 ance shall be made for the weigbt of the outside case, cask, or other 
 package containing the goods, unless otherwise provided for j and duties 
 shall be assessed upon the weight or quantity of the contents as actu- 
 ally found on arrival, but no allowance shall be made for damage 
 occurring on the voyage, except in case of marine disaster, 
 
 EEIMPOBTATION OP NATIONAL PRODUCTS. 
 
 353. Goods, fruits, and articles of the Philippine Islands exported 
 abroad and reimported owing to their not having been sold at the place 
 of destination shall be exempt from the payment of duty, provided 
 always that they are inclosed in the same packages and bear the same 
 marks, and that they are accompanied by certificates of the consular 
 officer, or should such functionary not exist, of the local authority, 
 attesting that the goods, produce, or effects of the country are reim- 
 ported for the above-stated reason, 
 
 354. Abaca, raw, is exempt from the production of the aforesaid cer- 
 tificate. The following articles may likewise be imported free of duty : 
 
 355. Paintings which are works of art, and have been exported with 
 a custom-house certificate, provided that on their return the number 
 of that document is stated or its duplicate prodnced for comparison 
 with the ortgnal. 
 
 356. Books, when, on their exportation, the number of the copies, the 
 title of the work, and the name of the editor have been stated in the 
 export certificate. 
 
 357. Copper coins returned from foreign countries, if on examination 
 it is seen that they have been coined legitimately, 
 
 358. Articles returned from foreign exhibitions. 
 
 359. Articles of the Philippine Islands returned from foreign coun- 
 tries, the entry of which was prohibited in the place of destination. 
 
 AETIOLES PROHIBITED. 
 
 360. Arms of war, projectiles, and their ammunition, except with 
 special consent of the military authorities. 
 
 361. Paintings, figures, or any other objects offensive to morality, 
 
 MISCELLANEOXTS PROVISIONS. 
 
 362. Exemptions and reductions shall in no case be granted in favor 
 of any industry, public establishment, corporation, society, order, or 
 person, whatever their character, except as provided for herein. 
 
 363. Articles purchased with the funds of the Government of the 
 United States, for its use, and material of all kinds intended for works 
 executed by the provisional administrations, and not by contract, shall 
 be exempt from import duty. 
 
28 
 
 364. The metrical system of weights and measures in use by the 
 Spanisli Government will be continued. The kilogram is equivalent 
 to 2.2046 pounds. 
 
 365. The monetary unit of the Philippines is the gold peso, of the 
 mint. Estimate of value, $1,034. 
 
 366. The current money heretofore in circulation in the Philippines 
 shall be received for duties, taxes, and other exactions, in the manner 
 and upon the same basis of valuation theretofore prevailing as that in 
 use prior to the military and naval occupation. 
 
 367. The foregoing schedules and provisions, based upon the tariff 
 and taxing laws heretofore in operation in the Philippine Islands, 
 including such other taxes and exactions heretofore collected, as iu the 
 discretionary judgment of the commanding general shall be considered 
 proper and necessary, shall be and remain in force until duly modified, 
 suspended, or revoked. 
 
29 
 
 APPENDIX. 
 
 FOKM OF Invoice. 
 
 Invoice of— 
 
 to. 
 
 aocomit of— 
 
 _, at- 
 
 — , 189 . 
 — conaigned 
 -,for sale on 
 
 _, thipped Jy_ 
 
 per- 
 
 Marlia and 
 numbers. 
 
 Description. 
 
 Yalae. 
 
 Amount. 
 
 Consular corrections. 
 
 
 
 
 
 
 
 - — ~~ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 (Signature of owner or agent.) 
 
 Indonemenis, 
 
 CONSULAR CBKTinCATB. 
 
 I, the nndeiBigned, ^--, do hereby certify that, on this day 
 
 f ' f ^_ f). 189 J the invoice described in the indorsement hereof was pro- 
 duced to me by the signer of the annexed declaration. 
 
 I do farther certifv that lam satisfied that the person making the declaration 
 hereto annexed is the person he represents himself to be, and that the actual market 
 value or wholesale price of the merchandise described in the said invoice m the prin- 
 cipal markets of the country at the time of exportation is correct and true, excepting 
 as noted by me upon said invoice or respecting which I shall make special commu- 
 nication to the proper authorities. I further certily- 
 
 Witness my hand and seal of office the day and year aforesaid. 
 Beceived -, equal to $2.50, United States gold. 
 
 United States . 
 
 DECLARATION OF OWNER OR HIS DULY AUTHORIZED AGENT COVERING GOODS 
 SHIPPED WITHOUT SALE. 
 
 ___ of the 
 
 1, the undersigned, do solemnly and truly declare that I am the 
 
 merchandise in the within invoice mentioned and described; that the said invoice 
 is in all respects correct and true, and was made at , whence said mer- 
 chandise is to be exported to the United States ; that said invoice contains the actual 
 market value or wholesale price of the said merchandise at the date hereof in the 
 
 principal markets of ; that said actual market value is the price at 
 
 which the merchandise described in the invoice is freely offered for sale to all pur- 
 chasers in said markets, and that it is the price which I would have leceived and 
 
30 
 
 was willing to receive for such merchandise sold in the ordinary course of trade in 
 the usnal wholesale quantities, and that it. includes all charges thereon and the 
 actual quantity thereof, and that no different invoice of the merchandise mentioned 
 in tho said invoice has been or will be furnished to anyone. I further declare that 
 
 it is intended to make entry of said merchandise at the port of , in 
 
 the . I further declare '. 
 
 . Dated at . 
 
 -, this 
 
 . day of - 
 
 -, 189 . 
 
 r. 
 Invoice No. . Issued in^ 
 
 TRIPLICATE. 
 QUADRUPLICATE, 
 
 AT 
 
 fionsigrnnT- 
 
 Date 
 
 , 189 . 
 
 
 flniiRijrnRB 
 
 
 Namf' of veflHftl 
 
 Port, of HhipmfiTit 
 
 Port of arrival 
 
 
 
 Port, of nntry 
 
 Vnln« 
 
 rtoTiiftn+s 
 
 
 
 Import"'' 
 
 Custom-house indorsement.* 
 No. 
 
 
 VOHROl 
 
 From 
 
 Ar^ivBrl 1 
 
 
 
 KIND OF KNTltY. 
 
 
 
 
 
 MARKS, QUANTITY, AND CONTENTS. 
 
 * Consular officers will leave all of above indorsement blank. It is to be filled in 
 only at the custom-house at the port of entry. 
 
31 
 
 Form of Entky. 
 
 Tmpoit Entry, No, 
 
 Entry of merehandiae, imporled on the^ 
 the from 
 
 Office, 
 -day of — 
 
 .1S9 
 
 .ISO by. 
 
 .to- 
 
 - and transported to this 
 
 port, by the 
 
 .... . Invoice No.. dated 
 
 
 rfi 
 
 
 
 
 Uarks. 
 
 Nos. 
 
 Fackngos and contents. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Form op Permit to Land and Deliver Goods. 
 
 United States Provisional Customs Service, 
 Port of 
 
 -,1S9 
 
 To the - 
 
 We certify that has paid, or secured 
 
 to be paid, the duties on merchandise contained in the following packages, in con- 
 fonnity to the entry thereof of this date; which merchandise was imported in the 
 , master, from 
 
 Permission is accordingly hereby given to land and deliver the same, viz : 
 
 Marks. 
 
 So. 
 
 Desciiptlon of meroliandiso. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
32 
 
 Form ov Permit to Land and Dkliveb Fkeb Goods. 
 
 United States Provisional Customs Service, 
 Port of : ^ 
 
 -,189 
 
 To the . 
 
 We certify that . 
 
 according to law^ of tlie following merchandise, imported in the_ 
 . master, from . — '- 
 
 , has made due entry, 
 
 which being exempt from duty l)y law, permission is hereby given to land and deliver 
 the same, viz : 
 
 Marks. 
 
 Noa. 
 
 Descriptiou of inerchanrtiso. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Mastkk's Oatu on Kntbrinu Foreign Vessel. 
 
 I, , do solemnly, sincerely, and truly swear that the report and 
 
 manifest subscribed in my name, and now delivered by me to the of the 
 
 port of — '. , contains, to the best of my knowledge and belief, a just and true 
 
 account of all the goods, -wares, and merchandise, including packages of every kind 
 and nature whatsoever, which were on board the at the time of her sail- 
 ing from the port of ., or -which have been laden or taken on board at auy 
 
 time since, and that the packages of the said goods are as particularly described as 
 in the bills of lading signed for the same by me or with my knowledge; that I am 
 at present, and have been during the voyage, master of the said vessel; that no 
 package whatsoever, or any goods, wares, or merchandise, have been unladen, landed 
 
 tak6n out, or in any manner whatever removed from on board the said [ 
 
 since her departure from the said port of , except such as are now particu- 
 larly specified and declared in the abstract or account herewith, and that the clear- 
 ance and other papers now delivered by me to the are all that 1 now have 
 
 or have had that anyway relate to the oar^o of said vessel. And I do further swear 
 that the several articles specified in the said manifest as sea stores for the cabin and 
 
 vessel are truly such, and were bona fide put on board the said for the use 
 
 of the officers, crew, and passengers thereof, and have none of them been brought 
 and are not intended by way of merchandise, or for sale, or for any other purpose 
 than above mentioned, and are intended to remain on board for the consumption of 
 the said officers and crew. And I further swear that if I shall hereafter discover or 
 know of any other or greater quantity of goods, -wares, and merchandise, of anv 
 nature or kind whatsoever, than are contained in the report and manifest subscribed 
 and now delivered by me, I will immediately, and without delay, make due report 
 
 thereof to the of the port of And I do likewise swear that all 
 
 matters whatsoever in the said report and manifest expressed are, to the best of mv 
 knowledge and belief, just and true. •' 
 
 * I further swear that no officer of the customs has applied for an inspection of the 
 
 " This clause to be omitted if the vessel has been boarded by a . 
 
 — officer. 
 
33 
 
 manifest of the cargo on board the said vessel, and that no certificate or indorsement 
 has been delivered to me on any manifest of such caT{;o. 
 
 I do further, as required by laV, solemnly swear that I have, to the best of my 
 knowledge and belief, delivered, or caused to be delivered, into the post-office at or 
 nearest this port every letter and every bag, parcel, or package of letters that were 
 on board the said vessel during her last voyage, and that I have so ilelivered, or 
 caused to be delivered, all such letters, bags, parcels, and packages as were in my 
 possession or under my power or control. 
 
 I further swear that said vessel sailed from the said port of 
 
 on the day of , 189 . 
 
 Master, 
 Port of 
 
 Sworn before me this day 
 
 of ,189 . 
 
 Master's Oath on Entering American Vessel. 
 
 I, ; ; — , do solemnly, sincerely, and truly swear that the 
 
 report and manifest subscribed in my name, and now delivered by me to the 
 
 of the port of = , contains, to the best of my knowledge 
 
 and belief, a just and true account of all the goods, wares, and merchandise, includ- 
 ing packages of every kind and nature whatsoever, which were on board the 
 
 at the time of sailing from the port of 
 
 01 which have been laden or taken on board at any time since, and that the packages 
 of the said goods are as particularly described as in the bills of lading, signed for 
 the same by me or with my knowledge; that I am at present, and have been during 
 the voyage, master of the said vessel: that no package whatsoever, or any goods' 
 wares, or merchandise, have been unladen, landed, taken out, or in any manner what- 
 ever removed from on board the said since her departure from 
 
 the said port of , except such as are now particularly 
 
 specified and declared in the abstract or account herewith, and that the clearance 
 and other papers now delivered by me to the collector are all that I now have or 
 have had that anyway relate to the cargo of the said vessel,' or to any transaction 
 with United States consular oGRcers respecting the crew or the cargo of said vessel 
 or the vessel itself, and that the statement of services performed by consular officers 
 contains only such services as were necessarily and actually performed at my request ; 
 and I further swsar that in all cases where consular services were required and per- 
 formed statements of such services were given me by such consular officers, except 
 at the ports of 
 
 And I do further swear that the several articles specified in the said manifest as sea 
 stores for the cabin and vessel are truly such, and were bona fide put on board the 
 
 said for the use of the officers, crew, and passengers thereof, and 
 
 have none of them been brought, and are not intended by way of merchandise or for 
 sale or for any other purpose than above mentioned, and are intended to remain onboard 
 for the consumption of the said officers and crew. And I further swear that if I shall 
 hereafter discover or know of any other or greater quantity of gooAs, wares, and 
 merchandise of any nature or kind whatsoever, than are contained in the report and 
 manifest subscribed and now delivered by me, I will immediately, and without delay, 
 
 make due report thereof to the collector of the port of And I do 
 
 likewise swear that all matters whatsoever in the said report and manifest expressed 
 are, to the best of my knowledge and belief, just and true. 
 
 * I further swear that no officer of the customs has applied for an inspection of the 
 manifest of the cargo on board the said vessel, and that no certificate or indorse- 
 ment has been delivered to me on any manifest of such cargo. 
 
 I do further, as required by law, solemnly swear that I have, to the best of my 
 knowledge and belief, delivered or caused to be delivered, into the post-office at or 
 nearest this port, every letter and every bag, parcel or package of letters that were 
 
 * This clause to be omitted if the vessel has been boarded by a customs officer. 
 
 2229 3 
 
34 
 
 on board the said vessel during her last voyage, and that I have so delivered, or 
 caused to be delivered, all such letters, bags, parcels, and packages as were in my 
 possession or under my power or contTol. • ' 
 
 And further, that all mails placed on board the said vessel at or before her last 
 clearance from a port in the United States to a foreign port have been in good faith 
 delivered at such foreign port in accordance with the requirements of law. > 
 
 I further swear that< the register of the said _j . ^j herewith 
 
 presented, contains the names of all the persons who are now owners thereof except * 
 
 and that no foreign subject or citizen bath, to the best of my knbwledge and belief, 
 any share, by the way of trust, coufidence, or otherwise, in the said vessel. 
 
 t 
 
 I further swear that no part of the crew of the said vessel has been impressed or 
 detained in the course of the last voyage by any foreign power. 
 I further swear that the said vessel sailed from the said port of 
 
 on the day of , 189 
 
 ■Master. 
 
 Port of . 
 
 Sworn before me this day 
 
 of . , 189 . 
 
 * Here state changes, if any, that have occurred in the ownership. 
 
 t Or, if the vessel Is owned by an incorporated company (K. S., 4313, say : "Exhib- 
 its the true and actual owiieiiihip of said vessel,, puisuant to the acts of March 3 
 1825^ and June' 11, 1858," ' ' '. 
 
IKDEX. 
 
 A. 
 
 Parngrjipli. 
 
 Abaca, returned 354 
 
 Accounts, money, how to be kept 21 
 
 Alimentary substances 228-236 
 
 Amber 268,269 
 
 Animal fats '. 209-212 
 
 Animals 194-197 
 
 Appraisement, merchandise 9 
 
 Art, works of 321 
 
 B. 
 
 Baggage of travelers 321 
 
 Beer 255 
 
 Excise tax 310 
 
 Benzine 31 
 
 Books 178 
 
 Returned 356 
 
 Bran 259 
 
 Brandy 253,254 
 
 Bread 264 
 
 Buttons 272 
 
 C. 
 
 Cargo — 
 
 Not entered within ten days to be stored at expense of goods 3 
 
 To be accounted for before clearance of vessel 3 
 
 Carriages 223-227 
 
 Cartridges 273-274 
 
 Cases, wood or leather 276-277 
 
 Casks as coverings 322 
 
 Charcoal 189 
 
 Charges, wharf, on merchandise 17 
 
 Cheese 265 
 
 Chemical products 95-114 
 
 Chocolate 261 
 
 Cider 255 
 
 Cigars and cigarettes, excise tax 311 
 
 Clocks 215-218 
 
 Clothing, ready-made 333,334 
 
 Coal 28 
 
 When exempt from duty 19,20 
 
 Coaches 223-227 
 
 Coastwise cargoes, duties on 13 
 
 Cocoa 246, 
 
 Cocoanuts, export tax 302 
 
 35 
 
36 
 
 Fftragrapli. 
 
 Coffee 247 
 
 Coins, copper, returned 357 
 
 Coke 28 
 
 Colors 87-94 
 
 Copper and its alloys, and manufactures of 64-72,244 
 
 Cork 190 
 
 Cottons, and manufactures of 124-139 
 
 Coverings, meaning of term 338-348 
 
 Cutlery 60-€2 
 
 D. 
 
 Docks, floating 336 
 
 Domestic goods returned 353 
 
 Drugs 80-86 
 
 Duties — 
 
 Bywhom repeiyed 21 
 
 Coastwise cargoes 13 
 
 Current money received for 366 
 
 Merchandise for use of United States, free 19,23 
 
 Not paid within ninety days, merchandise to be sold 14 
 
 Objections to rates to be filed before payment and delivery 10 
 
 To be paid before delivery of merchandise 12 
 
 Duty- 
 Articles for use of United States 363 
 
 Exemptions from, rules for 362 
 
 Kates, modification of 367 
 
 Dyes 87-94 
 
 Dye woods and tannery bark 82 
 
 E. 
 
 Earthenware 37-40 
 
 Eggs 263 
 
 Entry, merchandise 8 
 
 Examination, merchandise 9 
 
 Exemptions — 
 
 Duties for harbor improvements 20 
 
 From duty, rales for 362 
 
 Exhibitions — 
 
 Foreign articles for 325 
 
 Foreign, articles returned from 358, 359 
 
 Export dues on products of Philippine Islands 297-305 
 
 F. 
 
 Feathers , 208 
 
 Firearms ; 63 
 
 Fish 234-236 
 
 Flour 241 
 
 Forfeiture, merchandise fraudulently invoiced to be forfeited 11 
 
 Free entry, supplies for use of the Army and Navy of the United States 23 
 
 Fruits „ 243,244 
 
 Furniture 186-188 
 
 G. 
 
 Glass and glassware 33-36 
 
 Grain 237-242 
 
37 
 
 Paragraph. 
 Gunpowder ]^2i 
 
 Gypsum, free ^ '" 330 
 
 H. 
 
 Harboi and improvement charges on imports 20 
 
 Hemp — 
 
 And manufaotures of 140-154: 
 
 Export tax 297 
 
 Eaw 140-142 
 
 Yarns of 143-146 
 
 Hides 198-207 
 
 Honey 266 
 
 Hosiery 162 
 
 I. 
 
 Immigrants, effects of , 324 
 
 Importations prohibited 360-361 
 
 India rubber, and manufactures of 278-281 
 
 Indigo, export tax 298,299 
 
 Invoice, to be in currency of country of export 8 
 
 Iron, and manufactures of 43-56 
 
 J. 
 
 Jewelry 41,42 
 
 OM, free 318,319 
 
 Other than - 267 
 
 K. 
 
 Kilogram, weight of '. 364 
 
 L. 
 
 Leather, and manufactures of 198-207 
 
 Light dues — 
 
 Vessels 5 
 
 Vessels, exemption of 6 
 
 Lime, free 314 
 
 M. 
 
 Machinery 219-222 
 
 Manifest — 
 
 Cargoes of vessels to be filed before clearance 4 
 
 To be certified by consul at port of export 2 
 
 Marble, and manufactures of > 24-27 
 
 Measures and weights 364 
 
 Meat, all kinds 228-236 
 
 Merchandise — 
 
 Change of destination 16 
 
 Duties not paid in ninety days to be sold 14 
 
 Entry of 8 
 
 Entry of, to be signed hy importer 8 
 
 Examination of 9 
 
 For use of United States exempt from duty 19 
 
 Fraudulently invoiced to be forfeited 11 
 
 No delivery of, until payment of duties 12 
 
38 
 
 Merohandiso-Continued. Paragraph. 
 Not manifested, additional duties on 
 
 OQ'T 
 
 Of two or more materials "'•^ 
 
 Wharf charges ^® 
 
 Metals, and manufactures of 41-b3 
 
 Metrical system, -weights of "'"* 
 
 Mineral waters, free ^^^ 
 
 Molasses 266 
 
 Monetary unit, value of ' ^"" 
 
 Musical instruments 213,214 
 
 N. 
 Naphtha 30 
 
 O. 
 
 Oilcloths 282,283 
 
 Oil, olive 252 
 
 Oils- 
 Other than vegetable ■. 81 
 
 Cocoanut and palm, and other heavy oils 80 
 
 Ores 32 
 
 Gold, silver, and copper, free 315 
 
 P. 
 Paintings — 
 
 Oil • 291 
 
 Returned - 355 
 
 Paper, and manufactures of 177, 179, 180 
 
 Paraffin, and manufactures of 118, 119 
 
 Percussion caps 275 
 
 Perfumery, and essences of 120 
 
 Petroleum 30,31 
 
 Porcelain.. : 37-40 
 
 Port charges, vessels 5 
 
 Pottery 37-40 
 
 Public- 
 Entertainments, articles for 323 
 
 Offices and other buildings 22 
 
 R. 
 
 Records, how to be kept 21 
 
 Refund, duties, not made after delivery of goods 10 
 
 Rice, export tax 300 
 
 Samples free 316,317 
 
 Sauces 260 
 
 Seeds , 258 
 
 Rape, flax, including copra , g4. 
 
 Seized goods, sale of , 15 
 
 Shawls with fringes , 332 
 
 Silk, raw, spun, and manufactures of 168-176 
 
 Soap 117 
 
 Specimens for public institutions , 32i 
 
 Spices, all kinds 248-250 
 
39 
 
 Spirits, distilled, excise tax gQo gdg 
 
 Starch ' j^^- 
 
 Steel, and mannfactnies of 43-56 
 
 Stone, and manufactures of oy 
 
 Snga'^ ..\\\VMV.\[""\ 245 
 
 Exporttax 3qj^ 
 
 Sweetmeats 262 
 
 T. 
 
 Tar, bitumen, etc 29 
 
 Tare, allowance for 349-352 
 
 Tea 251 
 
 Telegraph cables, submarine 326 
 
 Tin, and manufactures of .' 73-79 
 
 Tin plates, and manufactures of 57, 58 
 
 Tobacco 122,123 
 
 Export tax 303-307 
 
 Tonnage, vessels 7 
 
 Tortoise shell 268,269 
 
 Toys 284 
 
 Trees and plants free 313 
 
 Tulles, duty on 331 
 
 U. 
 
 Umbrellas 286,287 
 
 Unclaimed goods, sale of 14 
 
 United States, articles imported for 363 
 
 V. 
 
 Varnishes 87-94 
 
 Vessel, manifest of outward cargo to be filed before clearance 4 
 
 Vessels — 
 
 Arrival of and discharge of cargo 1 
 
 Change of destination, in Philippine ports 16 
 
 Entry and manifests of cargo to be filed within 24 hours after arriral . . 2 
 
 Foreign wreckage 335 
 
 Light dues 5 
 
 Light dues, exemption of 6 
 
 Machinery for 328 
 
 No clearance of, to any port in the Philippines not in possession of the 
 
 United States 4 
 
 Port charges on 5 
 
 Pumps for salvage of 327 
 
 Tonnage of 7 
 
 W. 
 
 Wagons 223-227 
 
 Walking canes 271 
 
 Watches 215-218 
 
 Wearing apparel 321 
 
 Weights and measures 364 
 
 Whalebone 268-270 
 
 Wharf charges on merchandise 17 
 
 Wheat - 239,240 
 
 Wines > 256,257 
 
40 
 
 Paragraph. 
 
 Wood, anil mannfactures of : .' 181-193 
 
 Wool and olber hair, mantiriictiires of ...; 155-167 
 
 Y. 
 Yarns — 
 
 Cotton 125-132 
 
 Of two or more materiiils 329,330 
 
 Of wool and other hair 155-167 
 
 Z. 
 Zinc, and manufactures of 7i-79 
 
 o