Cornell University Library KF6665.A31910 Comparison of the tariffs of 1897 and 19 3 1924 018 727 697 Cornell University Library The original of tiiis bool< 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/cu31924018727697 U.S. (_aiA7 5^ sL.^' L LA.-t c 3^ etc, COMPARISON OF THE TARIFFS OF 1897 AND 1909 IN PARALLEL COLUMNS. SHOWING THE CLASSIFICATION, KATES OF DUTY, AND SECTIONS OF THE ACT OF JULY 24, 1897 (DINGLEY TARIFF), AND THE ACT OF AUGUST 5, 1909 (PAYNE TAHIFF); BASED ON THE PARAGRAPH ORDER OF THE ACT OF 1909. PREPARED BY WILLIAM W. EVANS AND AUTHORIZED BY THE COMMITTEE ON WAYS AND MEANS TO BE PRINTED. 181,82 WASHINGTON: GOVERNMENT PRINTING OFFICE. 1910. CONTENTS. Section. Schedules and sections. 3 4 5 6 7-8 9-11 12-13 14 15 16-17 18 19 20 21 22 23 24 25 26 27 28 29 Schedules — Dutiable and Free List: A. Chemicals, Oils and Paints B. Eaeths, Eabthbnwabe, and Glassware C. Metals, and Manufactures of D. Wood, and Manufactures of .. E. Sugar, Molasses, and Manufactures of F. Tobacco, and Manufactures op d G. Agricoltural Products and Provisions H. Spirits, Wines, and other Beverages I. Cotton Manufactures J. Flax, Hemp, and Jute, and Manufactures of K. Wool, and Manufactures of L. Silks and Silk Goods M. Pulp, Papers, and Books N. Sundries Free List Minimum Tariff of the United States Transfers to Free and Dutiable List by Act of 1909 Maximum and Minimum Provision Tariff Board Cuban Treaty Reciprocity Treaties under Sec. 3, Act op 1897, Termination of . Philippine Tariff Countervailing Clause Marking op Goods — Country of Origin Obscene Matter, and Drugs for Abortion Neat Cattle and Hides of Neat Cattle u Convict-made Goods Discriminating Duty on Goods in Foreign Vessels Imports Bestricted to American Vessels Machinery foe Repair Materials for Shipbuilding on Foreign Account Articles for Repair of American Vessels Supplies for Foreign War Vessels Sunken and Abandoned Merchandise Bonded Warehouses foe Export Bonded Warehouses poe Smelting Oebs or Metals Drawbacks Reimported Domestic Articles, not tax paid Maine Lumber Sawed in New Beunswick Administration of Customs Laws Couet of Customs Appeals Goods in Bond at Time of Passage of Act 3 CONTENTS. Schedules and sectioDs. Page. 30 31 32 33 34 35 36 37 38 39 40 41 42 Tobacco Provisions: Tobacco and Snupf Packages Tobacco and Snuff Tax CiGAB AND CiGABETTE PACKAGES CiGAE AND OlGAEETTE TaX AND COUPONS Date in Effect Leaf Tobacco Tonnage Duty on Vessels Foreign-Built Yachts Corporation Tax Panama Canal Bonds Certificates of Indebtedness Repealing and Saving Clause Date in Effect of Tariffs Sections of the Law of 1897 not in the Law of 1909 Index 194 195 195 196 198 198 200 200 201 205 206 207 208 208 209 COMPARISON OF THE TARIFFS OF 1897 AND 1909. [Notes. — The abbreviation "n. e." means "not enumerated" by the tariff, and where it appears in the rate columns the rate stated is that fixed by a Decision or Buling of the General Appraisers, Courts, or Treasury Department, and as far as possible such rates have been given. Where no rate appears it indicates the item is not enumerated. The abbreviation "n. s. p. f." means "not specially provided for." Where the text or classification materially changes In a paragraph the act of 1897 is given first.] ACT or JULY 24, 1897. AN ACT^ To provide revenue for the Government and to encourage the industries of the United States Be it enacted by fhe Senate and House of Representatives of the United States of America in Congress assembled, That on and after the passage of this Act, unless otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely: ACT OF AUGUST 5, 1909. AN ACT To provide revenue, equalize duties and encourage the industries of the United States, and tor other purposes. Beitenactedby the SenateaTid Houseof Representatives of the United States of America in Congress assembled, That on and after the day following the passage of this Act, except as otherwise specially provided lor in the second section of this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely: DUTIABLE LIST. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 1 Acids: (Classed as acetic acid) . . . 2J cents per pound. f cent per pound. 2 cents per pound. 3 cents per pound. 2 cents per pound. 7 cents per pound. 8 cents per pound. 2 cents per pound. 3 cents per pound. 2 cents per pound. 5 cents per pound. } cent per pound. 35 cents per pound. 6 cents per pound. 25 per cent. 60 cts. per lb. and 25 p. ct. 60 cts. per lb. and 25 p. ct. Acetic or pyroligneous acid- Specific gravity not exceeding 1.047. . Specific gravity exceeding 1.047 2 cents per pound... Citricacid. 7cents per pound 10 cents per pound [3 cents per pound Lactic, containing by actual weight- Not over 40 p . r. of actual lactic acid. Over 40 per cent of actual lactic acid . Salicylic acid . 10 cents per pound ^ cfintppTponnd . . . Sulphuric acid, or oil of vitriol, n. s . p. f . SO cents per pound All other acids, n. s. p. t Alcoholic compounds, u. b. p. f Articles consisting of vegetable, animal, or mineral objects Immersed or placed In, or saturated with, alcohol, n, s. p. f. 25 per cent . 2 60 cts. per lb. and 45 p. ct . . COMPARISON" OF THE TARIFFS OF 1897 AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Para- graph act of 1909. Classification. Rate of duty under- Act of 1897. Act of 1909. Alkalies, alkaloids, distilled oils, essen- tial oils, expressed oils, rendered oils, and all combinations of the foregoing, not specially provided for. Chemical compounds and salts, n. s.p. f.: Not containing alcohol Containing alcohol, or in which alco- hol is used. Chemical mixtures, n. s. p. t: Not containing alcohol Containing alcohol, or In which alco- hol is used. Greases, n. s. p. f Alumina, hydrate of, or refined baux- ite- Containing not more than 64 per cent of alumina. Containing more than 64 per cent of alumina. Alum, alum cake, patent alum, sulphate of alumina, and aluminous cake — Containing not more than 15 per cent of alumina and more than i^ of 1 per cent of iron oxide. Containing more than 15 per cent of alumina or not more than t^^ of 1 per cent of iron oxide. Alum in crystals or ground Ammonia- Carbonate of Muriate of, or sal ammoniac Liquid anhydrous Argols or crude tartar or wine lees crude- Containing not more than 40 per cent of bitartrate of potash. Containing more than 40 per cent of bitartrate of potash. Argols partly refined, or tartars and lees crystals- Containing not more than 90 per cent of bitartrate of potash. Containing more than 90 per cent of bitartrate of potash. Tartrate of soda or potassa, or Rochelle salts. Cream of tartar and patent tartar Blacking of all kinds Creams and preparations for cleaning or polishing boots and shoes. Bleaching powder, or chloride of lime. . Blue vitriol, or sulphate of copper 25 per cent . 25 per cent. 25 per cent. 20 percent (n. e.)- - T^a cent per pound . ■^o cent per pound . . i cent per pound... J cent per pound. Jcent per pound. 11 cents per pound . J cent per pound . . . 1 cent per pound . . . IJ cents per pound. 4 cents per pound. . 5 cents per pound . , 4 cents per pound . . 6 cents per pound 25 per cent 25 per cent (n. e.) J cent per pound . i cent per pound . 25 per cent. 25 per cent. 55 cents per pound. < 25 per cent. 55 cents per pound. » 25 per cent. -^ cent per pound. 1% cent per pound. J cent per pound. I cent per pound. (See alum above.) IJ cents per pound. J cent per pound. 5 cents per pound. 5 per cent. 5 per cent. 3 cents per pound. 4 cents per pound. 3 cents per pound. 5 cents per pound. 25 per cent. 25 per cent. i cent per pound, i cent per pound. a But none shall pay less than 25 per cent. COMPARISON OF THE TARIFFS OF ISQT AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Classification. Rate of duty under- Act of 1897. Act of 1909. 25 per cent 20 cents per pound . 30 per cent. 20 per cent. Charcoal in any form, u. s. p. f 20 per cent (n. e.) . Bone char, suitable for use in decolor- 20 per cent, izlng sugars. Blood char 20 per cent (n. e.) Borax 5 cents per pound. Borates of lime or soda, or other borate material, not otherwise provided lor— Containing not more than 36 per cent 3 cents per pound . of anhydrous boracic acid. Containing more than 36 per cent of 4 cents per pound, anhydrous boracic acid. Camphor — Refined 6 cents per pound. Synthetic Freeof duty (n.e.). Chalk: When ground, bolted, precipitated, 1 cent per pound, naturally or artificially, or other- wise prepared, including tailors', biUiard, red, or French.o Manufactures of, n. s. p. f , Chloroform , Coal tar; Dyes or colors, n. a. p. f , Products or preparations of coal tar, not colors or dyes and not medicinal, n. s. p. f. Cobalt, oxide of 25 cents per pound . Collodion and articles of which collodion or any compound of pyroxylin, whether known as celluloid or by any other name, is the component material of chief value. (Actof 1897): Collodion and all compounds of py- 60 cents per pound. roxylin. Rolled or in sheets, unpolished, and 60 cents per pound . not made up into articles. In finished or partly finished articles. . Collodion and articles of which collodion or any compound of pyroxylin or of other cellulose esters, whether known as celluloid or by any other name, is the component material of chief value. (Act of 1909): Collodion and all compounds of py- roxylin or of other cellulose esters. In blocks, sheets, rods, tubes, or other forms,notpolished,wholly or partly, and not made up into finished or partly finished articles. Polished, wholly or partly, or in fin- ished or partly finished articles (ex- cept moving-picture films). "•The word "bolted" not in act of 1897. 65 cts. per lb. and 25 p. ct. 20 per cent. 20 per cent. 20 per cent. 2 cents per pound. 2 cents per pound. 2 cents per pound. 6 cents per pound. 6 cents per pound. 1 cent per pound. 25 per cent. 10 cents per pound. 30 per cent. 20 per cent. 25 cents per pound. 40 cents per pound. 45 cents per pound. 65 cts. per lb. and 35 p. ct. COMPAEISON OF THE TAEIFFS OF 189'7 AND 1909. SCHEDULE A.— CHEMICAIS, OILS, AND PAINTS. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 18 Coloring tor lirandy, wine, tieer, or other liquors. Copperas, or sulphate of iron 50 jier cent 50 per cent. ^ cent per pound. 19 i cent per pound 20 Drugs, such as barks, beans, berries, J ct. per lb. and 10 p. ct. balsams, buds, bulbs, bulbous roots. excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens. mosses, nuts, nutgalls, roots, stems. spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used ex- pressly for dyeing; any of the forego- ing which are drugs and not edible, but which are advanced in value or condition by refining, grinding, or other process, n. s. p. f. (Act of 1897.) Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots. i ct. per lb. and 10 p ct excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens. mosses, nuts, nutgalls, roots, stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used ex- pressly for dyeing or tanning; any of the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for, but which are advanced in value or condi- tion by any process or treatment whatever beyond that essential to the proper packing of tlie drugs and the prevention of decay or deterioration pending manufacture. Provided, That no article containing alcohol, or in the preparation of which alco- hol is used, shall be classifled for duty under this paragraph. (Act of 1909.) 21 Ethers: Sulphuric 40 cents per pound 25 cents per pound S2 per pound 8 cents per pound. 20 cents per pound. Jl per pound. 60 cents per pound. 25 per cent. 30 per cent. Spirits of nitrous ether Fruit ethers, oils, or essences Ethers of all Muds, n. s. p. f None of above shall pay less than Ethyl chloride $1 per pound 25 per cent Slperpoimd (u. e.) COMPARISON OF THE TARIFFS OF 1891 AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Para- graph act of 1909. Classi&cation. Eate of duty under- Act of 1897. Act of 1909. 22 23 Extracts of— Bark used for dyeing or tanning, not specially provided for. Dyewoods, extracts and decoctions of Hemlock bark Logwood, extracts and decoctions of. . Nutgalls, aqueous Persian berries Quebracho — Not exceeding 28° Baum6 Exceeding in density 28° Baum^. . Sumac Vegetable origin suitable for dyeing, coloring, staining, or tanning, not containing alcohol and not medici- nal, n. s. p. f. Woods other than dyewoods, n. s. p. f . . Chlorophyll Cutch.-'. Gelatin, glue, isinglass or fish glue, and all fish bladders and fish sounds other than crude or dried or salted for preservation only: Valued not above 10 cents per pound. . Valued above 10 cents and not above 35 cents per pound. Valued above 35 cents per pound Agar- Agar or Japanese isinglass: Valued not above 10 cents per pound Valued above 10 cents and not above 35 cents per pound. Valued above 35 cents per pound Gelatin in sheets and emulsions Gelatin, manufactures of, n. s. p. f Glue size Glycerin: Crude, not purified Hefined Indigo: Extracts or pastes Carmined Ink and ink powders Iodine, resublimed Iodoform Licorice, extracts of, in paste, roils, or other forms. Chicle ■. J cent per pound. 3 cent per pound... i cent per pound . . . I cent per pound . . . (As drug, par. 20) 20 per cent (n. e.) . . J cent per pound. I cent per pound. I cent per pound. . 20 per cent (n. e.) . Free of duty 2 J cents per pound. 25 per cent 15 ots. per lb. and 20 p. ct. 2J cents per pound (n. e.). 25 per cent (n. e.) 15c.perlb.and20p.c.(n.e.). 35 per cent (n. e.) 35 per cent 20 per cent (n. e.) 1 cent per pound 3 cents per pound f cent per pound 10 cents per pound 25 per cent 20 cents per pound $1 per pound 4^ cents per pound 10 cents per pound J cent per pound. J cent per pound. i cent per pound. i cent per pound, i ct. per lb. and 10 p. ct. 20 per cent. ^ cent per pound. J cent per pound, g cent per pound. 15 per cent. I cent per pound. 20 per cent. 3 cent per pound (n. e.). 2J cents per pound. 25 per cent. 15 ots. per lb. and 20 p. ct. 2J cents per pound. 25 per cent. 15 cts. per lb. and 20 p. ct. 35 per cent. 35 per cent. 25 per cent. 1 cent per pound. 3 cents per pound. J cent per pound. 10 cents per pound. 25 per cent. 20 cents per pound. 75 cents per pound. 2J cents per pound. 10 cents per pound. 10 COMPAKISON OF THE TARIFFS OF ISO"? AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Para- graph act of 1909. Classification. 33 Medicinal Carbonate of, medicinal Calcined, medicinal Sulphate of, or Epsom salts Alizarin assistant, sulpho-ricinoleic acid, and ricinoleic acid, and soaps con- taining castor oil: <> Containingless than 50p. c. of cas'roil. Containing 50 p. c. or more of castor oil. All other, not specially provided for . . Soluble greases used in processes of softening, dyeing, or finishing, n.s.p.f. Oils: Castor oil Cod-liver oil Flaxseed, linseed, and poppy-seed oil, raw, boiled, or oxidized. Fusel oil, or amyllc alcohol Hemp-seed oil and rape-seed oil Olive oil — In bottles, jars, tins, or similar Kate of duty under- Act of 1897. In bottles, jars, kegs, tins, or other packages, containing less than 5 gallons each. Other, not specially provided for Peppermint oil Seal, herring, whale, and other fish oil, u. s. p. f. Sod oil 3 cents per pound. 7 cents per pound . J cent per pound. - 15 cents per gallon 30 cents per gallon 30 per cent 20 per cent (n. e.) 35 cents per gallon.. 15 cents per gallon.. 20 cents per gallon.. } cent per pound . . . 10 cents per gallon.. 50 cents per gallon.. 40 cents per gallon.. 60 cents per pound . 8 cents per gallon.-.. Free of duty (n. e.) a Soaps not enumerated in the act of 1897. Act ol 1909. 3 cents per pound. 3 cents per pound. 7 cents per pound, i cent per pound. IS cents per gallon. 30 cents per gallon. 30 per cent. 30 per cent. 35 cents per gallon. 15 cents per gallon. 15 cents per gallon. J cent per pound. 10 cents per gallon. 50 cents per gallon. 40 cents per gallon. 25 cents per pound. 8 cents per gallon. 8 cents per gallon. COMPABISOK OF THE TARIFFS OF 1897 AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND FAINTS. 11 Para- graph Classification. Kate of duty tmder — act of 1909. Act of 1897. Act of 1909. 41 Opium: a Containing 9 p. c. and over of morphia — $1.60 per pound. $2 per pound. $6 per pound. See Act Feb., 1909.6 Dried, powdered, or otherwise advanced. Containing less than 9 per cent of morphia. 'As druc. par. 20V Aqueous extract of, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of , not specially provided for. Allcaloids and salts of 31 per ounce $1.50 per ounce. $1.50 per ounce. $1.50 per ounce. $1.50 per ounce. 5 cents per pound. $1.60 per ton. $5.25 per ton. Morplua or morphine, sulphate of. Cocaine, ecgonine, and all salts and derivatives of same. Coca leaves 25 per cent (n. e.) Free of duty (n. e.) 42 Baryta, sulphate of, or barytes, includ- ing barytes earth: Manufactured . . $5.25 per ton 4.3 Blues, such as Berlin, Prussian, Chinese, and all others, containing ferrocyanide of iron, in pulp, dry or ground in or mixed with oil or water. Blanc-flxe, or artificial sulphate of barytes, and satin white, or artificial sulphate of lime. 8 cents per pound. i cent per pound. 44 a But preparations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded: Provided, That nothing herein contained shall be so construed as to repeal or in any manner impair or affect the provisions of an act entitled "An act to prohibit the importation and use of opium for other than medicinal purposes," approved February 9, 1909. b AN ACT To prohibit the importation and use of opium for other than medicinal purposes. Be it enacted by the Senate and Bouse of Representatives of the United States of America in Congress assembled, That after the first day of April, nineteen hundred and nine, it shall be imlawful to import into the United States opium in any form or any preparation or derivative thereof: Provided, That opium and preparations and derivatives thereof, other than smoking opium or opium prepared for smoking, may be imported for medicinal purposes only, under regulations which the Secretary of the Treasury is hereby authorized to prescribe, and when so imported shall be subject to the duties which are now or may hereafter be imposed by law. Sec. 2. That if any person shall fraudulently or knowingly import or bring into the United States, or assist in so doing, any opium or any preparation or derivative thereof contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such opium or preparation or derivative thereof after importation, knowing the same to have been imported contrary to law, such opium or preparation or derivative thereof shall be forfeited and shall be destroyed, and the offender shall be fined in any simi not exceeding five thousand dollars nor less than fifty dollars, or by imprisonment for any time not exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have, or to have had, possession of such opium or preparation or derivative thereof, such posses- sion shall be deemed sufiScient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the jury. Approved, February 9, 1909. 12 COMPARISON OF THE TARIFFS OF ISOT AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. 45 Black, made from bone, ivory, or vege- table substance, including bone black 25 per cent 25 per cent. and lampblack, dry or ground in oil or water. 46 Clu*ome yellow, chrome green, and all other chromium colors in the manu- facture of which lead and bichromate of potash or soda are used in pulp, dry or ground in or mixed with oil or water. 4J cents per pound 4| cents per pound. 47 Ocher and ochery earths, sienna and sienna earths, umber and umber earths, n. s. p. f.: Crude, not powdered, washed, or pulverized. J cent per pound i cent per pound. Powdered, washed, or pulverized Ground iu oil or water 1 cent per pound J cent per pound. 1 cent per pound. 1 .'. cents per pound 48 Orange mineral. 3| cents per pound 25 cents per pound 3} cents per pound 31 cents per pound. 49 Red lead 2| cents per pound. 50 Ultramarine blue, dry, in pulp, or mixed 3 cents per pound. with water. Wash blue containing ultramarine 35 cents per pound 3 cents per pound. 51 Varnishes: Spirit varnisl^— Containing 5 per cent or more of $1.32 per gall, and 36 p. ct. . 35 cts. per gall, and 35 p. ct. methyl alcohol. Containing less than 5 per cent of $1.32 per gall, and 35 p. ct . . $1.32 per gall, and 35 p. ct. methyl alcohol. All other, including gold size or 35 per cent 25 per cent. japan. Enamel paints made with varnish 35 per cent. 52 Vermilion reds: Containing quicksilver, dry or ground 10 cents per pound 10 cents per pound. in oil or water. Not containing quicksilver, but made 5 cents per pound 4J cents per pound. of lead or containing lead. Other colors: Containing quicksilver, dry or ground 10 cents per pound in oil or water. Not containing quicksilver, but made 5 cents per pound of lead or containing lead. 53 White lead and white pigment contain- inglead, dry or in pulp, and ground or mixed with oil. o 25 cents per poimd 2J cents per pound. 54 Whiting and Paris white: Dry i cent per pound 1 cent per pound. iS cent per pound. Ground in oil, or putty 1 cent per potmd a White paint was also enumerated in this classification for the act of 1897. COMPABISON OF THE TARIFFS OF 1897 AND 1909. 13 SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Para- graph Classification. Eate of duty under— act of 1909. Act of 1897. Act of 1909. 65 Zinc, oxide of, and white pigment con- taining zinc but not containing lead: o Dry I cent per pound. 15 cents per pound. II cents per pound. 1 cent per pound. 1 cent per pound. 30 per cent. 30 per cent. 30 per cent. 15 per cent. 3 cents per pound. 2 cents per pound. 21 cents per pound. 2J cents per pound. 18 cents per pound. 21 cents per pound. 1 cent per pound. , - 2 cents per pound. 26 cents per pound. ' J cent per pound. IJ cents per pound 11 cents per pound Sulfld of zinc white, or white sulphide of zinc. Sulphate of zinc -. . S6 All paints, colors, pigments, stains, laites, crayons, including' charcoal crayons or tusains, smalts, and frost- ings, whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not specially provided for.! All glazes, fluxes, enamels, and colors used only in the manufacture of ce- Ail paints, colors, and pigments, com- monly known as artists' paints or colors, whether in tubes, pans, cakes, or other forms. 30 per cent 30 per cent 57 58 Lead: Acetate of — White 31 cents per pound 2i cents per pound 2J cents per pound 2i cents per pound 18 cents per pound ^ cprtisi per ponnd Brown, gray, or yellow Nitrate of... 59 60 Potash: Bichromate and chromate of 61 Caustic, orhydrateof, refined, in sticks or roils. 2J cents per pound 25 cents per pound i cent per pound . 62 63 Hydriodate, iodide, and iodate of Nitrate of, or saltpeter, refined Prussiate of— Eed 64 Yellow 4 cents per pound. 12i per cent. Cyanide of potassium 12i per cent oWhite paint was also enumerated in this classification for the act of 1897. 6 Stains and charcoal crayons or fusains not enumerated in act of 1897, but dutiable at 30 per cent. 14 COMPAEISON OF THE TABIFFS OF 1897 AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. Rate of duty under— Act of 1897. Act of 1909. Medicinal preparations: Containing alcoliol, or in the prepara- tion of whicli alcohol is used. Not containing alcohol Calomel and other mercurial medicinal preparations. Corrosive sublimate Chemicals, drugs, medicinal, and simi- lar substances, whether dutiable or free, imported in capsules, pills, tab- lets, lozenges, troches, orsimilar forms, and intended for medicinal purposes, shall be dutiable at not less than the rate imposed on medicinal prepara- tions. (Act of 1909.) Plasters, healing or curative, and court- plaster. Alcoholic perfumery, including cologne water and other toilet waters and toilet preparations containing alcohol or in the preparation of which alcohol is used. (Act of 1897.) Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, po- mades, powders, and other toilet articles, and articles of perfumery, whether in sachets or otherwise, not containing alcohol or in the manufac- ture of which alcohol is not used, n. s. p. f. (Act of 1897.) Perfumery, including cologne and other toilet waters, articles of perfumery, whether in sachets or otherwise, and all preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, in- cluding tooth soaps, pastes, includ- ing theatrical grease paints and pastes, pomades,5owders, and other toilet articles. (Act of 1909): Containing alcohol, or in the manu- facture or preparation of which alco- hol is used. Not containing alcohol, or in the man- ufacture or preparation of which alcohol is not used. Floral or flower waters containing no alcohol, u. s. p. f. a But none shall 55 cents per pound o. 25 per cent 35 per cent 25 per cent (n. e.) ... 55 cents per pound.a 25 per cent. 35 per cent. 35 per cent. 35 per cent 60 cts. per lb. and 45 p. ct 50 per cent 25 per cent. 60 cts. per lb. and 60 p. ct. 60 per cent. 60 cts. per lb. and 45 p. ct. 60 cts. per lb. and 50 p. ct. SO per cent. 20 per cent (n. e.) pay less than 25 per cent. 60 per cent. 20 per cent. COMPARISON OF THE TAEIFFS OF 1897 AND 1909. SCHEDULE A.— CHEMICALS, OILS, AND PAINTS. 15 Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 68 Santonin, and all salts of, containing 80 per cent or over of santonin. Soap: Castile soap... 69 li cents per pound 15 cents per pound 15 cents per pound 20 per cent li cents per pound. 20 cents per pound. 50 per cent. 20 per cent. 1 cent per pound. 1^ cents per pound. i cent per pound. li cents per pound. i cent per poimd. 2 cents per pound. 2 cents per pound. 1 cent per pound. 1 cent per pound. 5 cent per pound. i cent per pound, i cent per pound. 1 cent per pound. 1 cent per pound. Fancy or perfumed toilet soaps 70 Soda: Bicarbonate of, or supercarbonate of, or saleratus, and other alkalies containing 50 per cent or more of bicarbonate of soda. Bichromate and chromate of . . 71 2 cents per pound 72 Crystal carbonate of, or concentrated soda crystals, or monohydrate, or sesquicarbonate of soda. ChlorafB of ^ fip.nt -por po|infl 2 cents per pound 73 J^itriteof.. . . 2i cents per pound 25 per cent (n. e.) J cent per pound . . Hyposulphite of . . ... Sulphide of— Containing not more than 35 per cent thereof. Concentrated, or containing more than 35 per cent thereof. Sal, or soda crystals, notconeentratsd. i r.RTi1: pfir pnnn(i * fifint. ppr pniTnrl 74 75 li cents per pound J cent per pound . . 76 Silicate of, or other alkaline silicate . . . Sulphate of, or salt cake, or niter cake. Sea moss 77 78 10 per cent . . Moss and sea grass, eel grass, and sea- weeds, if manufactured or dyed. Sponges 10 per cent. 79 20 percent.. 20 per cent. Manufactures of sponge, or of which sponge is the material of chief value, n. s. p. f. Strychnia, or strychnine, and salts of . . . Sulphur, refined or sublimed, or fiowers of. Sumac, ground . . . 80 15 cents per ounce. 81 82 ■^ cent per pound . ^j, cent per pound. 20 cents per ounce. 83 Vanillin SCHEDULE B.— EARTHS, EARTHENWABE, AND GLASSWARE. Para- graph Classificatiou Kate of duty under— act of 1909. ActoflS97. Act of 1909. 84 Firebrick; Weighing not more than 10 pounds each— Not glazed, enameled, ornamented. $1.25 per ton $1.25 per ton. or decorated. Glazed, enameled, ornamented, or 45 per cent 35 per cent. decorated. Weighing more than 10 pounds each — Not glazed, enameled, ornamented, or decorated. 30 per cent. Glazed, enameled, ornamented, or 35 per cent. decorated. Magnesite and chrome brick: Not glazed, enameled, painted, vitri- fied, ornamented, or decorated. 25 per cent (n. e.) 25 per cent. Glazed, enameled, painted, vitrified, 45 per cent (n. e.) 35 per cent. etc. Brick, other than fire brick; Not glazed, enameled, painted, vitri- fied, ornamented, or decorated. 25 per cent 25 per cent. Glazed, enameled, painted, vitrified, ornamented, or decorated. 45 per cent 35 per cent. 85 Tiles; Plain, unglazed, one color,' exceeding 2 square inches in size. 4 cents per square foot 4 cents per square foot. Glazed, encaustic, ceramic, mosaic, vitrified, semi vitrified, flint, spar, embossed, enameled, ornamented, hand painted, gold decorated, and all other earthenware tiles — Valued not exceeding 40 cents per 8 cents per square foot square foot. Valued exceeding 40 cents per square foot. 10 cts. per sq. ft. and 25 p.ct. Glazed, encaustic, ceramic, mosaic. vitrified, semivitrified, flint, spar, embossed, enameled, ornamented. hand painted, gold decorated, and all other earthenware tiles and tilmg, by whatever name known, except pill tiles and so-caUed quarries or quarry tiles — Valued not exceeding 40 cents per square foot. 8 cents per square foot. Valued exceeding 40 cents per square foot. 10 cts. per sq. ft. and 25 p. ct. Quarries or quarry tiles, so-called Mantels, friezes, and articles of every description composed wholly or in chief value of tiles or tiling. 60 per cent (n. e.) 45 per cent. 60 per cent. "Not enumerated, but dutiable as Brick other than fire brick (see par. 841. 16 COMPARISON OF THE TAEIFFS OF 1897 AND 1909. 17 SCHEDULE B.— EARTHS, EASTHENWABE, AND GLASSWABE. Para- graph Classification. Rate of duty under- act of 1909. Act of 1897. Act of 1909. 86 Cement: Roman, Portland, and other hydrau- lic cement- In barrels, sacks, or other packages. . In hulk 8 cents per 100 pounds 7 cents per 100 pounds 20 per cent 8 cents per 100 pounds. 7 cents per 100 pounds. 20 per cent. 5 cents per 100 pounds. 30 cents per ton. $1.75 per ton. 20 per cent. $3.50 per ton. $5 per ton. $10 per ton. $14 per ton. (30 per cent. [i cent per pound. 1 ct. per lb. ($8.40 per to 35 per cent. $1 per ton. $2 per ton. $2.50 per ton. $1 per ton. $1.50 per ton. $3 per ton. $1.50 per ton. $3 per ton. 50 cents per ton. $3 per ton. 5 cts. per lb. and 20 p 10 cts. per lb. and 20 p. 10 cts. per lb. and 20 p Other cement, u. s. p. f Lime (including weight of barrel or package). Plaster rock or gypsum: Crude 87 88 5 cents per 100 pounds Ground or calcined S2.25 per ton Pearl hardening lor paper makers' use. Keeue's cement, or other cement of which gypsum is the component material of chief value : Valued at $10 or less per ton . . Valued above SIO and not above $15 per ton. Valued above $15 and not above 130 per ton. 89 Pumice stone: Unmanufactured- Valued at $15 per ton or less Valued at more than $15 per ton Wholly or partially manufactured Manufactures of, or of which pumice stone is the component material of chief value, n. s. p. f. Clays or earths: UnwTought or unmanufactured, u. s. p. f. China clay or kaolin $6 per ton ... . n) 90 $6 per ton (n. e.) $2.50 per ton Bauxite, crude, not refined or ad- vanced. Fuller's earth— Unwrought and unmanufactured. . . Wrought or manufactured $3 per ton Asphaltum and bitumen: Crude, not dried or advanced Dried or advanced S3 per ton . 91 Mica: Unmanufactured, or rough trimmed only. 6 cts. p. lb. and 20 p. ct. . . 12cts. p. lb. and20p.ct... 12 cts. per lb. and 20 p. tt. (n.e.). ct. ct Plates or built up mica, and all manu- factures of mica or of which mica is the material of chief value. ct. a Containing not more than 15 per cent of bitumen (act of 1897). 40655—10 2 18 COMPAEISON OF THE TAEIFFS OF 189'7 AND 1909. SCHEDULE B.— EABTHS, EABTHENWABE, AND GLASSWABE. Classiflcation. Rate of duty under- Act of 1897. Act of 1909. Earthenware: Commoii yellow, brown, or gray earth- enware, plain, embossed, or salt- glazed common stoneware, and earthenware or stoneware cruci- bles, all the foregoing not decorated in any manner. Yellow earthenware, plain or em- bossed, coated with white or trans- parent vitreous glaze, but not other- wise ornamented or decorated. Rockingham earthenware" China, porcelain, parian, bisque, earthen, stone, and crockery ware, including clock cases with or with- out movements, plaques, orna- ments, toys, toy tea sets, charms, vases, and statuettes. (Act of 1897)— Plain white, without superaflded ornamentation of any kind. Fainted, tinted, stained, enam- eled, printed, gilded, or other- wise decorated or ornamented in any manner. China, porcelain, parian, bisque, earthen, stone, and crockery ware, and manufactures thereof, or of which the same" is the com- ponent material of chief value, not specially provided for. (Act of 1897)— Not ornamented or decorated Painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented. China, porcelain, parian, bisque, earthen, stone, and crockery ware, Including clock cases with or with- out movements, pill tiles, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, and lamps, all the foregoing wholly or in chief value of such ware, and manufactures in chief value of such ware. (Act of 1909)— Plain white, plain brown, not painted, colored, tinted, stained, enameled, gilded, printed, or- namented, or decorated in any 25 per cent 55 per cent (n. e.) . 40 per cent 25 per cent. 40 per cent. 40 per cent. 55 per cent... ) per cent... 55 per cent. 60 per cent. n Not decorated (act of 1897). 66 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. 19 SCHEDULE B.— EARTHS, EARTHENWARE, AND GLASSWARE. ClassilicEitlon. Eate of duty under- Aot of 1897. Act of 1009. Ear Mienware— Continued. China, porcelain, parian, etc.— Cont'd. Painted, colored, tinted, stained, enameled, gilded, printed, or- namented, or decorated in any manner. Articles and wares composed wlioUy or in cMef value of earthy or mineral substances, n. s. p. f.— Not decorated Decorated Carbon: Articles and wares composed wholly or in chief value of carbon, n.s.p.f.— Not decorated Decorated Carbon, u. s. p. f Electrodes, brushes, plates, and disks, composed wholly or in chief value of carbon. Gas retorts Lava tips for burners Carbon: Carbons for electric lighting- Made entirely from petroleum coke . Composed chiefly of lampblack or retort carbon. Pots (porous), for electric batteries, without metal connections. Filter tubes Plain green or colored, molded, or pressed, and flint, lime, or lead glass bottles, vials, jars, and covered or uncovered demijohns, and car- boys, any of the foregoing, filled or unfilled, not otherwise specially provided for in this section, and whether their contents be dutiable or free (except such as contain mer- chandise subject to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof which shall be duti- able at the rate applicable to their contents), shall pay duty as follows: Holding more than 1 pint Holding not more than 1 pint and not less than J pint. (JO per cent. 35 per cent. 45 per cent. 35 per cent. 45 per cent. 35 per cent. 45 per cent. 20 per cent. 30 per cent. $3 each 10 cts. p. gross and 15 p. ct. 90 cents per 100.. 90 cents per 100 . 20 per cent. 10 ctH. p. gross and 15 p. et. 35 cents per 100 feet. 65 cents per 100 feet. 20 per cent. 45 per cent. 20 per cent. 35 per cent. 1 cent per pound... IJ cents per pound. 1 cent per pound. IJ cents per poimd. 20 COMPABISON" OF THE TARIFFS OF 1897 AND 1909. SCHISDTTLE B.— EABTHS, EABTHENWAKE, AND GLASSWABE. Classification. Rate of duty under— Act of 1897. Act of 1909. Plain green or colored, molded or pressed, and flint, lime, or lead glass bottles, vials, etc. — Continued. Holding less than J pint None of the above shall pay less than . Provided further, That the terms bottles, vials, jars, demijohns, and carboys, as used herein, shall be re- stricted to such articles when suitable for use as and of the character ordina- rily employed as containers for the holding or transportation of merchan- dise, and not as appliances or imple- ments in chemical or other opera- tions. (Act of 1909.) Glass bottles, decanters, or other vessels or articles of glass, cut, engraved, painted, colored, stained, silvered, gilded, etohed, frosted, printed in any manner or otherwise ornamented, decorated, or ground (except such grinding as is necessary for fitting stoppers), and any articles of which such glass is the component material ofchief value, and porcelain, opal and other blown glassware; all the forego- ing, filled or unfilled, and whether their contents be dutiable or free. Glass bottles, decanters, and all articles of every description composed wholly or in chief value of glass, ornamented or decorated in any manner, or cut, engraved, painted, decorated, orna- mented, colored, stained, silvered, gilded, etehed, sand blasted, frosted, or printed in any manner, or ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), and all articles of every description, includ- ing bottles and bottle glassware, com- posed wholly or in chief value of glass blown either in a mold or otherwise; all the foregoing, n.s.p. f., filled or un- filled, and whether their contents be dutiable or free. Provided, That for the purposes of this act, bottles with cut glass stoppers shall, with the stoppers, be deemed entireties. 50 cents per gross.. 40 per cent 50 cents per gross. 40 per cent. 3 per cent 60 per cent. COMPARISON OF THE TABIFFS OF 1897 AND 1909. 21 SCHEDULE B.— EARTHS, EABTHENWABE, AND GLASSWARE. Para- Rate of duty under— graph Classlflcation. act of 1909. Act of 1897. Act of 1909. Glass: 99 Cylinder, crown, and common win- dow glass, unpolished— Not exceeding 150 square inches- Valued not more than 1 J cents per 1^ cents per pound li cents per pound. pound. Valued more than IJ cents per 1 J cents per pound i } cents per pound. pound. Above 150 and not exceeding 384 square inches— • Valued not more than IJ cents per IJ cents per pound 1 1 cents per pound. pound. Valued more than 1| cents per 1 J cents per pound IJ cents per pound. pound. Above 384 and not exceeding 720 square inches- Valued not more than 2i cents per 2i cents per pound 2J cents per pound. pound. Valued more than 2i cents per 2| cents per pound 23 cents per pound. pound. Above 720 and not exceeding 864 2J cents per pound 2J cents per pound. square inches. Above 864 and not exceeding 1,200 31 cents per pound 3i cents per pound. square inches. Above 1,200 and not exceeding 2 400 3J cents per pound 33 cents per pound. square inches. Above 2,400 square Inches 4| cents per pound 4i cents per pound. 100 Cylinder and crown glass, polished— Not exceeding 384 square inches 4 cents per square foot 4 cents per square foot. Above 384 and not exceeding 720 6 cents per square foot 6 cents per square foot. square inches. Above 720 and not exceeding 1,440 15 cents per square foot — 12 cents per square foot. square inches. Above 1,440 square inches 20 cents per square loot 15 cents per square foot. 101 Plate glass, fluted, rolled, ribbed, or rough, or the same containing a wire netting within itself (excess of 1 pound per square foot duti- able at same.jates)— Not exceeding 384 square inches J cent per square foot 1 cent per square foot. Above 384 and not exceeding 720 1} cents per square foot — IJ cents per square foot. square inches. Above 720 square inches 15 cents per square foot 13 cents per square foot. Plate glass, fluted, rolled, ribbed or rough, ground, smoothed, or otherwise obscured (excess of 1 pound per square foot dutiable at same rates)— Not exceeding 384 square inches 8 cents per square foot 10 cents per square foot. Above 384 and not exceeding 720 10 cents per square foot 12i cents per square foot. square inches. Above 720 square inches J22J cents per square foot a. 135 cents per square foot'. . 22J cents per square foot. 22 COMPAKISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE B.— EARTHS, EARTHENWARE, AND GLASSWARE. Classification. Rate of duty under- Act of 1897. G lass— Continued . Plate glass, cast polislied, finished or unfinished and unsilvered— Not exceeding 384 square inches Above 384 and not exceeding 720 square inches. Above 720 square inches Plate glass, cast polished, silvered— Not exceeding 3S4 square inches Above 384 and not exceeding 720 square inches. Above 720 square inches , Cylinder and crown glass, silvered— Not exceeding 384 square inches Above 384 and not exceeding 720 square inches. Above 720 square inches Looking-glass plates, exceeding in size 144 square inches— Not exceeding 384 square inches Above 3S4 and not exceeding 720 square inches. Above 720 square inches S cents per square foot 10 cents per square foot. . . [22J cents per square foot f . [35 cents per square foot ^ . 11 cents per square foot. . . 13 cents per square foot... 25 cents per square foot o . 38 cents per square foot ^ . 11 cents per square foot... 13 cents per square foot... 25 cents per square foot « . 38 cents per square foot ^ . 11 cents per square foot 13 cents per square foot 25 cents per square foot a. . cents per square foot b , . Provided, That no looking-glass plates or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addi- tion thereto upon such frames the rate of duty applicable thereto when imported separate. Cast polished plate glass, silvered or 5 per cent, imsilvered, and cylinder, crown, or common window glass, silvered or unsilvered, polished or unpolished, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flash- ed, stained, colored, painted, orna- mented, or decorated, shall be sub- ject to a duty, in addition to the rates in par. 99-103, of. a Above 720 and not exceeding 1,440 square inches. 10 cents per square foot. 12i cents per square foot. 22^. cents per square foot. 11 cents per square foot. 13 cents per square foot. 25 cents per square foot. 11 cents per square foot. 13 cents per square foot. 25 cents per square loot. 11 cents per square foot. 13 cents per square foot. 25 cents per square foot. 5 per cent. !> Above 1,440 square inches. COMPAEISON OF THE TAEIFPS OF 1897 AND 1909. 23 SCHEDULE B.— EARTHS, EARTHENWARE, AND GLASSWARE. Para- Rate of duty under — graph Classiflcatipn. act of 1909. Act of 1897. Act of 1909. 105 Spectacles, eyeglasses, and goggles, and frames for the same , or parts thereof, finished or unfinished: Valued not over 40 cents per dozen 20 cts. per doz. and 15 p. ct. 20 cts. per doz. and 15 p ct. Valued over 40 cents and not over 45 cts. per doz. and 20 p. ct. 45 cts. per doz. and 20 p ct. $1.50 per dozen. Valued over SI .50 per dozen 50 per cent 50 per cent. 106 Lenses of glass or pebble, molded or pressed, or ground and polished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquill glasses, wholly or partly manufactured: With edges unground 45 per cent 45 per cent. 10 cts. per doz. prs. anc With edges ground or beveled 10 cts. per doz. prs. and 45 45 per cent. per cent. 107 Strips of glass, not more than 3 inches 45 per cent 45 per cent. wide, ground or polished on one or both sides to a cylindrical or prismatic form. Strips of glass used in the construction 45 per cent. of gauges. Glass slides for magic lanterns 45 per cent 45 per cent. 45 per cent. 108 Opera and field glasses, telescopes, mi- croscopes, photographic and project- 45 per cent ing lenses and optical instruments. and frames or mountings for same, u. s. p. f. 109 Stained or painted glass windows, or parts thereof. 45 per cent 45 per cent. Mirrors, not exceeding in size 144 square inches, with or without frames or 45 per cent 45 per cent. cases. All glass or manufactures of glass or paste or of which glass or paste is the 45 per cent 45 per cent. component material of chief value, not specially provided for. 110 Fusible enamel 25 per cent 25 per cent. 60 per cent. Opal or cylinder glass tiles or tiling 24 COMPAEISON OP THE TAKIFFS OF 1897 AND 1909, SCHEDULE B.— EARTHS, EARTHENWABE, AND GLASSWARE. Classification. Rate of duty under- Act of 1909. Breccia, in block or slabs Marble: In block, rough or squared onlj- Sawed or dressed, over 2 inches in thickness. Slabs or paving tiles containing not less than 4 superficial inches— Not more than 1 inch in thickness— Unrubbed Rubbed More than 1 inch and not more than U inches thick— Unrubbed Rubbed More than IJ inches and not more than 2 inches thick — Unrubbed Rubbed Onyx: In block, rough or squared only Sawed or dressed, over 2 inches in thickness. Slabs or paving tiles containing not less than 4 superficial inches— Not more than 1 inch in thickness— Unrubbed Rubbed More than 1 inch and not more than 1 finches thick^ Unrubbed Rubbed More than IJ inches and not more than 2 inches thick— Unrubbed Rubbed Mosaic cubes of marble or onyx, not exceeding 2 inches in size : Loose Attached to paper or other material . . Mosaic cubes of stone, not exceeding 2 inches in size : Loose Attached to pajrer or other material- . Free of duty G5 cents per cubic foot, $1.10 per cubic foot 12 cts. per superficial foot. . 15 cts. per superficial foot 15 cts. per superficial foot. 18 cts. per superficial foot. . 18 cts. per superficial foot. 21 cts. per superficial foot. $1.50 per cubic foot, $1.10 per cubic foot. 12 cts. per superficial foot. . 15 cts. per superficial foot 15 cts. per superficial foot 18 cts. per superficial foot.. 18 cts. per superficial foot. 21 cts. per superficial foot. 1 ct. per lb. and 20 per ct. 20 cts. per sup. foot and 35 per ct. 1 ct. per lb. and 20 per ct. 20 cts, per sup. foot and 35 per ct. Classed as marble (n. e.). 65 cents per cubic foot. $1 per cubic foot. 8 cts. per superficial foot. 10 cts. per superficial foot. 10 cts. per superficial foot. 12 cts. per superficial foot. 12J cts. per superficial foot. 14i cts. per superficial foot. 65 cents per cubic foot. $1 per cubic foot. 8 cts. per superficial foot. 10 cts. per superficial foot. 10 cts. per superficial foot. 12 cts. per superficial foot. 12i cts. -per superficial foot. 14i cts. per superficial foot. J cent per lb. and 20 per ct. 5 cts. per sup. foot and 35 per ct. COMPARISON OF THE TAEIFFS OF ISOl AND 1909. 25 SCHEDULE B.— EABTHS, EARTHENWABE, AND GLASSWARE. Para- Rate of duty under — graph Claaslflcation. . act of 1909. \ct of 1897. Act of 1909. 112 Manufactures of agate, alabaster, chal- 50 per cent (See following two.) cedony, chrysolite, coral, cornelian, garnet, jasper, jet, malachite, marble. onyx, rock crystal, or spar, including clocls: cases with or without move- ments, not specially provided tor. Marble, breccia, onyx, alabaster, and jet, wholly or partly manufactured (See above) 50 per cent. into monuments, benches, vases, and other articles, or of which these sub- stances or either oJ them is the compo- nent material of chief value. Articles composed wholly or in chief (See above) 50 per cent. value of agate, rock crystal, or other semiprecious stones, except such as are cut into shapes and forms fitting them expressly for use in the construc- tion of jewelry, not specially provided for. Burrstones, manufactured or botmd up 113 15 per cent ., 15 per cent. into millstones. 114 Freestone, granite,sandstone,limestone, and other building or monumental stone o, not specially provided (or: Hewn, dressed, or polished, or other- 50 per cent 50 per cent. wise manufactured. 6 Unmanufactured, or not dressed, 12 cents per cubic toot 10 cents per cubic foot. hewn, or polished, c 115 Grindstones, finished or unfinished $1.75 per ton $1.75 per ton. 116 Slates, slate chimney pieces, mantels, slabs for tables, roofing slates, and all 20 per cent 20 per cent. .other manufactures of slate, n. s. p. f. a Except marble and onyx (act of 1897); except marble, breccia, and onyx (act of 1909). 6 Act of 1897 reads: dressed or polished. c Act of 1897 reads: Unmanufactured or undressed. SCHEDTTLE C— METALS AND MANTJFACTITBES OF. Para- graph Classiflcation. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 117 Iron ore, inclnding manganiferous iron ore, and the dross or residuum from 40 cents per ton 15 cents per ton. burnt pyrites. Provided, That in levying and collect- ing the duty on iron ore no deduc- tion shall be made from the weight of the ore on account of moisture 118 which may be chemically or physic- ally combined therewith (actsof 1897 and 1909). Iron in pigs, iron kentledge, spiegeleisen, and ferromanganese. Wrought and cast scrap iron, and scrap steel. $4 per ton $2.50 per ton. S4 per ton $1 per ton. But nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel fit only to be re- manufactured (act of 1897). But nothing shall be deemed scrap Iron or scrap steel except waste or refuse iron or steel fit only to be re- manufactured by melting, and ex- cluding pig iron in all forms (act of 1909). 119 Bar iron, muck bars, square iron, rolled or hammered, comprising flats not less than 1 inch wide nor less than j T^a cent per pound A cent per pound. of 1 inch thick, round iron not less than A of 1 inch in diameter.o 120 Round iron, in coils or rods, less than A of 1 inch in diameter, and bars or i^o cent per pound A cent per pound. shapes of rolled or hammered iron, not specially provided for. Iron in slabs, blooms, loops, or other forms less finished than iron in bars. A cent per pound . 7*0 cent per pound. 1 ^^^'■^^ j^^» r^ i-***!-* ......... and more advanced than pig iron, ex- cept castings. Iron bars, blooms, billets, or sizes or shapes of any kind, in the manufac- ture of which charcoal is used es fuel. $12 per ton Iron bars, blooms, billets, slabs, or loops, in the manufacture of which charcoal 88 per ton. is used as fuel. oMuck bars not enumerated in act of 1897, but dutiable at Vu cent per pound as bar iron. 26 COMPARISON OF THE TARIFFS OF 189'7 AND 1909. 27 SCHEDULE C— METALS AND MANUFACTURES OF. Para- graph Classiflcation. Rate of duty under— act of 1909. ' Act of 1897. Act of 1909. 121 Beams, girders, joists, angles, channels, car-truck channels, T T, colimins and posts or parts or sections of col- umns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel— Whether plain or punched, or fitted for use. But not assembled or manufactured or advanced beyond hammering, rolling, or casting — Valued at ^ cent per pound or less. . ^ pent ppr pnnn^ ■^ cent per pound. ■lucent per pound. 122 Boiler or other plate iron or steel (except crucible plate steel and saw plates), not thinner than No. 10 wire gauge, cut or sheared to shape or otherwise, or unsheared, and skelp iron or steel sheared or rolled in grooves — a Valued at I'l cent per pound or less . . . Valued above ^ cent and not above 1 cent per pound. Valued above 1 cent and not above 2 ceiits per pound. Valued above 2 cents and not above 3 cents per pound. Valued above 3 cents and not above 4 cents per pound. Valued above 4 cents per pound Anchors or parts thereof, iron or steel. . . Forgings of iron or steel, or of combined iron and steel, of whatever shape or whatever degree or stage of manu- facture, n. s. p. f. Forgings of iron or steel, or of combined iron and steel, but not machined, tooled, or otherwise advanced in con- dition by any process or operation subsequent to the forging process, n. s. p. t Antifriction ball forgings of iron or steel, or of combined iron and steel. Antifriction balls, ball bearings, and roller bearings, of iron or steel or other metal, finished or unfinished. 1^ cent per pnnnd -^ cent per pound. 1^ cent per pound. T°n cent per pound 1 cent per pound ■^ cent per pound. 20 per cent. 1 cent per pound . 25 per cent 20 per cent. 123 li cents per pound 35 per cent. 1 cent per pound. 45 per cent 45 per cent. o Provided, That all sheets or plates of iron or steel thinner than No. 10 wire gauge, shall pay duty as iron or steel sheets (acts of 1897 and 1909). 28 COMPAEISON OF THE TAKIFFS OF ISD? AND 1909. SCHEDULE C— METALS AND MANUFACTURES OF. Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. 124 Hoop, band, or scroll iron or steel, not otherwise provided for, valued at 3 cents per pound or less, 8 inches or less in width, and less than i inch thick: Not thinner than No. 10 wire gauge. . Thinner than No. 10 and not thinner ^ cent per pound •^ cent per pound. VW cent per pound . tV cent per pound. than No. 20 wire gauge. TO ^^^^** *^ 2f*^* _^%*****-_» «....*.'■- Thinner than No. 20 wire gauge A cent T)er T)oiuid . T^ cent per pound. Hoop or band iron or hoop or band steel, 1 ^^^** V ^vy.B. ^^^^«AAt.» •_.k.....>- flared, splayed, or punched, with or without bucldes or fastenings, and barrel lioops of iron or steel: Not thinner tlian No. 10 wire gauge. . y®5 cent per pound A cent per pound. Thinner than No. 10 and not thinner ^ cent per pound X u x^ Jr •"— — 1^ cent per pound. than No. 20 wire gauge. Thinner than No. 20 wire gauge "A cent per pound iV cent per pound. Bands or strips of steel, suitable for making band saws: Untempered 3 cts. per lb. and 20 p. ct. . 6 cts. per lb. and 20 p. ct. . Tempered, or tempered and polished.. Bands and strips of steel, exceeding 12 35 per cent. feet in length, n. s. p. f. 125 Hoop or band iron, or hoop or band ■^ cent per pound A cent per pound. steel, cut to lengths, or wholly or partly manufactured into hoops or ties, coated or not coated with paint or any other preparation, with or without buckles or fastenings, lor baling cotton o'any other commodity. 120 Railway bars, made of iron or steel, and railway bars made in part of steel, T rails and punched iron or steel flat rails. /ff ct. p. lb. ($7.84 p. ton). . I't ct. per lb. (t3.92 per ton). Railway fish plates or splice bars, made A cent per pound . A cent per pound. of iron or steel. 1 y ^^^'-^^ 2f^^^ _^*^ ****** ......... 127 Sheets of iron or steel, common or black, and skelp iron or steel: a Valued at 3 cents per pound or less- Thinner than No. 10 and not thinner A cent per pound A cent per pound. than No. 20 wire gauge. AV "^ "i^** x^^ ^ ..--.-••. Thinner than No. 20 and not thinner A cent per pound ■fu cent per pound. than No. 25 wire gauge. Hj — ^ _^-.'.^»^..... ...... Thinner than No. 25 and not thinner 1 A cents per pound A cent per pound. than No. 32 wire gauge. Thinner than No. 32 wire gauge 1^ cents per pound A cent per pound. Valued more than 3 cents per pound.. 30 per cent. Corrugated or crimped- Valued 3 cents per pound or less [l3^ cents per pound A cent per pound. 30 per cent. Valued more than 3 cents per pound . Provided, That all sheets of common or black iron or steel not thinner than No. 10 wire gauge shaU pay duty as plate iron or plate steel (act of 1897). Provided, That aU sheets or plates of common or black iron or steel not thinner than No. 10 wire gauge shall pay duty as plate iron or plate steel (act of 1909). COMPARISON OF THE TARIFFS OF 1897 AND 1909. 29 SCHEDULE C— METALS AND MANUFACTUBES OF. Para- graph act of 1909. 128 Classification. Rate of duty uuder- Act of 1897. Act of 1909. 130 A cent per pound " ■ft cent per pound." ,% cent per pound o . . ,% cent per pound." Hoop, band, or scroll iron or steel (ex- cepting tin plates, terue plates, and taggers tin), when galvanized or coated with zinc, spelter, or other laetals, or any alloy of those metals, shall pay an additional. Sheets or plates of iron or steel (except- ing what are commercially known as tin plates, terne plates, and taggers tin), when galvanized or coated with zinc, spelter, or other metals, or any alloy of those metals, shall pay an additional. Sheets or plates composed of iron, steel, copper, nickel, or other metal with layers of other metal or metals im- posed thereon hy forging, hammering, rolling, or welding. Sheets of iron or steel, polished, plan- ished, or glanced. Plates or sheets of iron or steel (other than the polished, planished, or glanced), which have heen pickled or cleaned by acid, or by any other ma- terial or process, or which are cold- rolled, smoothed only, not polished, shall pay an additional. Sheets or plates of iron or steel, or tag- gers iron or steel, coated with tin or lead, or with a mixture of which these metals, or either of them, is a compo- nent part, by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin. » More duty than if the same was not so galvanized or coated. ti More duty than the corresponding gauges of common or black sheet iron or steel. 2 cents per pound. ■ft cent per pound '>. IJ cents per pound . 40 per cent. li cents per pound. ■ft cent per pound.'' 1,% cents per pound. 30 COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE C— METALS AND MANUFACTURES OF. Para- graph Classification. Eate of duty under— act of 1909. Act of 1897. Act of 1909. 131 Steel ingots, cogged ingots, blooms, and slabs, by whatever process made; die blocks or blanks; billets and bars and tapered or beveled bars; mill shafting; pressed, sheared, or stamped shapes; saw plates, wholly or partially manufactured; hammer molds or swaged steel; gun-barrel molds not in bars; al- loys used as substitutes for steel in the manufacture of tools; all de- scriptions and shapes of dry sand, loam, or Iron-molded steel castings; sheets and plates and steel in all forms and shapes not specially pro- vided for. (Act of 1897): Valued at 1 cent per pound or less Valued above 1 cent and not above l^\ cents per pound. Valued above 1,^ cents and not above 1^ cents per pound. Valued above lf„ cents and not above 2tV cents per pound. Valued above 2 j^ cents and not above 3 cents per pound. Valued above 3 cents and not above 4 cents per pound. Valued above 4 cents and not above 7 cents per pound. Valued above 7 cents and not above 10 cents per pound. Valued above 10 cents and not above 13 cents per pound. Valued above 13 cents and not above 16 cents per pound. Valued above 16 cents per pound y\j cent per pound ^5 cent per pound ^ cent per pound ■^ cent per pound 1^0 cents per pound 1^(5 cents per pound 2 cents per pound 2tV cents per pound 2t% cents per pound 4]3j cents per pound COMPARISON OF THE TABIFFS OF 1897 AND 1909. SCHEDULE C— METALS AND MANUFACTURES OF. 31 Classification. Rate of duty undcr- Act of 1897. Act of 1909. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made; die blocks or blanks; billets and bars and tapered or beveled bars; mill shafting; pressed, sheared, or stamped shapes, not advanced in value or condition by any process or operation subsequent to the process of stamping; hammer molds or swaged steel; gun-barrel molds not in bars; alloys used as substitutes for steel in the manufacture of tools; all descriptions and shapes of dry sand, loam, or iron-molded steel castings; sheets and plates and steel n. s. p. f. (Act of 1909): Valued at J cent per pound or less Valued above 'i cent and not above 1,% cents per pound. Valued above 1-^ cents and not above 1^^ cents per pound. Valued above 1,% cents and not above 2^ cents per pound. Valued above 2^ cents and not above 3 cents per pound. Valued above 3 cents and not above 4 cents per pound. Valued above 4 cents and not above 7 cents per pound. Valued above 7 cents and not above 10 cents per pound. Valued above 10 cents and not above 13 cents per pound. Valued above 13 cents and not above 16 cents per pound. Valued above 16 cents and not above 24 cents per pound. Valued above 24 cents and not above 32 cents per pound. Valued above 32 cents and not above 40 cents per pound. Valued above 40 cents per pound Steel wool or steel shavings Grit, shot, and sand made of iron or steel that can be used only as abrasives. a Classed as an "Article manufactured from steel wire 45 per cent (n. e.) . 5^ cent per pound. xS cent per pound. A cent per pound. 1% cent per pound. T% cent per pound. lA cents per pound. lA cents per pound. l-fa cents per pound. 2^ centB per pound. 2^ cents per pound. 4/5 cents per pound. 6 cents per pound. 7 cents per pound. 20 per cent. 40 per cent. 1 cent per pound. (See par. 135, page 33.) 32 compAkison of the taeiffs of 189T and 1909. schedule c— metals and manttfactures of. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 134 Wire rods: Rivet, screw, fence, and otlier iron or steel wire rods, whetiier round, oval, flat, or square, or in any otlier shape, and nail rods, all the foregoing in coils or otherwise, not smaller than No. 6 wire gauge: o Unterapered or untreated- Valued at 1 cents or less per pound.. Valued over -1 cents per pound Tempered or treated or partly manu- factured — y\ cent per pound A cent per pound. A cent per pound. 5 cent per pound Valued at 4 cents or less per pound. . Valued over 4 cents per pound Round iron or steel wire: ^ cent per pound 1% cent per pound. l-iV cents per pound. 135 1 J cents per pound Not smaller than No. 13 wire gauge. . . Smaller than No. 13 and not smaller than No. 16 wire gauge. li cents per pound 1 J cents per pound 1 cent per pound.b li cents per pound.6 Smaller than No. 16 wire gauge All valued more than 4 cents per pound. Iron or steel or other wire not specially provided for, Including such as is com- 2 cents per pound 13 cents per pound.l) 40 per cent 1.") per cent monly known as hat wire, or bonnet wire, crinoUne wire, corset wire, nee- dle wire, piano wire, clock wire, and watch wire, whether flat or otherwise. and corset clasps, corset steels and dress steels, and sheet steel in strips. twenty-five one-thousandths of an inch thick or thinner, any of the fore- going, whether uncovered or covered with cotton, silk, metal, or other ma- terial, valued at more than 4 cents per pound. (Act of 1897.) Wire composed of iron, steel, or other metal except gold or silver, covered 35 per cent. with cotton, silk, or other material. corset clasps, corset steels, dress steels, and all flat wires, and steel in strips. not thicker than No. 15 wire gauge and not exceeding 5 inches in width. whether in long or short lengths, in coils or otherwise, and whether rolled or drawn through dies or rolls, or oth- erwise produced, and all other wire not specially provided for, shall pay not less than 35 per cent. (Act of 1909.) a Provided, That all round iron or steel rods smaller than number six wire gauge shall be classed and dutiable as wire (acts of 1897 and 1909). b But none shall pay less than 35 per cent, c Dutiable, same as above three rates. COMPARISOlSr or the tariffs of 1897 AND 1909. 33 SCHEDULE C.—METALS AND MANUFACTURES OF. Classification. Rate of duty under— Act of 1897. Act of 1909. ■^u cent per pounds . 1 cent per pound - 1=0 cent per pound.o 1 cent per pound. IJ cents per pound. 1 cent per pound.b Iron or steel wire coated by dipping, gal- vanizing, or similar process with zinc, tin, or other metal, there shall be paid. Wire rope and wire strand shall pay the maximum rate of duty which would be im.posed upon any wire used in the manufacture thereof, and In addition thereto. Articles manufactured from iron, steel, brass, or copper wire, shall pay the rate of duty Imposed upon the wire used in the manufacture of such arti- cles, and in addition thereto. Articles manufactured wholly or in chief value of any wire or wires provided for in this paragraph shall pay the maxi- mum rate of duty imposed in this sec- tion upon any wire used in the manu- facture of such articles, and in addition thereto. Telegraph, telephone, and other wires and cables composed of metal and rub- ber, or of metal, rubber, and other mar terials. Barbed fence wire, in any condition — Wire heddles or healds No article not specially provided for, which is wholly or partly manufac- tured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. (Acts of 1897 and 1909.) a In addition to the rate imposed on the wire from which it is made. & Provided that no article made from or composed of wire shall pay a less rate of duty than 40 per cent. 40655—10 3 40 per cent. 2 cent per pound. 25 cts. per M and 40 p. ct. 34 COMPAi^ISON OF THE TAKIFFS OF 1897 AND 1909. SCHEDULE C— METALS AND MANUFACTURES OF. Rate of duty under— . Classification. Actof 1S97. Act of 1909. J cent per pound. J cent per pound. 1 cent per pound. ^\f cent per pound. 4 cent per pound a ^ cent per pound.a On all iron or steel bars or rods of what- ever shape or section which are cold rolled, cold drawn, cold hammered, or polished in any way in addition to the ordinary process of hot rolling or ham- mering, there shall be paid, in addi- tion to the rates provided on bars or rods of whatever section or shape which are hot rolled. On all strips, plates, or sheets of iron or steel of whatever shape (other thun polished, planished, or glanced sheet- iron or sheet-steel), which are cold hammered, blued, brightened, tem- pered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only, there shall be paid in addition to the rates provided upon plates, strips, or sheets of iron or steel of common or black finish of corre- sponding gauge or value. Steel circular saw plates N'o allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholly or partly manufactured of iron or steel, or upon any manufacture of iron or steel. (Acts of 1897 and 1909.) All metal produced from iron or its ores, which is cast and malleable, of what- ever description or form, without re- gard to the percentage of carbon con- tained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the cru- cible, Bessemer, Clapp-Griflith, pneu- matic, Thomas-Gilchrist, basic, Sie- mens-Martin, or open-hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which pro- duces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable-iron cast- ings, shall be classed and denomi- nated as steel. (Acts of 1897 and 1909.) o In addition to the rates provided for on steel plates (in paragraph 131), .COMPAKISON OF THE TARIFFS OF 1897 AND 1909. 35 SCHEDULE C— METAIS AND MANUFACTURES OF. Para- graph ClassiScation. Rate of duty under — act of 1909. Act of 1897. Act of 1909. 140 Anvils of iron or steel, or of iron and steel combined. 15 cents per pound If cents per pound. 141 Automobiles, bicycles, and motorcycles, and finished parts of, not including tires. 45 percent (n. e.) 45 per cent. 142 Axles, or parts of, axle bars, axle blanks, or forgings for axles, of iron or steel. 1 cent per pound 5 cent per pound. witbout reference to the stage or state of manufacture, valued at not more 143 than 6 cents per pound. Blacksmith's hammers and sledges, track tools, wedges, and crowbars, of iron or steel. li cents per pound 1| cents per pound. 144 145 Bolts, with or without threads or nuts, or bolt blanks, and finished hinges or •hinge blanks, of iron or steel. Card clothing: Manufactured from tempered steel wire. li cents per pound 45 cents per square foot IJ cents per pound. All other 20 cents per square foot Card clothing, not actually and perma- nently fitted to and attached to carding machines, or parts of: Manufactured with— Kound iron or untempered round steel wire. 20 cents per square foot. Tempered round steel wire ... , 45 ceiits per square foot. Plated wire or other than round 55 cents per square foot. iron or steel wire, or with felt- face, wool-face, or rubber-face 146 cloth containing wool. Cast-iron pipe of every description Cast-iron andirons, plates, stove plates, sadirons, tailor's irons, hatter's irons, ^jj cent per pound i cent per pound. 147 A cent per pound ■^js cent per pound. 1 ^^^'*-*'' _^»J* J^^ V t^m^ \^ ^ m ... .. - . and castings and vessels wholly of cast iron. Castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition by i^j cent per pound 1 cent per pound. processes or operations subsequent to the casting process but not made up into articles. 148 .Castings of malleable iron, n.s.p.f Cast hollow ware, coated, glazed, or tinned. ■^ cent per pound ^ cent per pound. IJ cents per pound. 149 2 cents per pound 36 COMPAEISON OF THE TARIFFS OF ISQ"? AND 1909. SCHEDTTLE C— METALS AND MANUFACTTJBES OF. Para- Rato of duty under— graph Classification. ^act of 1909. Act of 1897. Act of 1909. 150 Chain or chains of all kinds, made of iron or steel: Not less than 2 inch in diameter IJ cents per pound 1 cent per pound. Less than 3 inch and not less than 1§ cents per pound IJ cents per pound. 3 inch in diameter. I"^ than g inch and not less than 11 cents per pound 1'^ cents per pound. iV inch in diameter. XfCSs than -A inch in diameter 3 cents per pound 3 cents per pound. None shall pay a lower rate than Tubes, pipes, flues, or stays, of iron 45 per cent 45 per cent. 151 or steel, lap welded, butt welded, seamed, or jointed, not thinner than No. 16 wire gauge: « Not less than % inch in diameter 2 cents per pound 1 cent per pound. Less than § inch and not less than J 2 cents per pound IJ cents per pound. inch in diameter. * Less than J inch in diameter 2 cents per pound 2 cents per pound. IJ cents per pound. Made of charcoal iron shall pay not less than. Tanks or vessels, cylindrical or tubular, for holding gas, liquids, or other 30 per cent material, whether ful' or empty. Tubing or hose, flexible metal, not spe- cially provided for, whether covered 30 per cent. with wire or other material, or other- wise, including any appliances or attachments affixed thereto. Furnaces, etc., made of plate metal: Welded cylindrical furnaces, made 2i cents per pound from plate metal. "Welded cylindrical furnaces, tubes, or 2 cents per pound. fl ues made from plate metal , and cor- rugated, ribbed, or otherwise reen- forced against collapsing pressure. Tubes of iron or steel, finished, n. s. p. f . . 35 percent 30 per cent. o Boiler only (act of 1897). COMPARISON OF THE TARIFFS OF ISQl AND 1909. 37 SCHEDULE C— METALS AND MANUFACTURES OF. Para- graph Classiflcation. Rate of duty under — act of 1909. Act of 1897. Act of 1909. 152 Pen or pocket knives, clasp, pruning, and budding knives, erasers, and manicure knives, and all knives by whatever name known having other than fixed blades or attachments, and parts of; Valued not more than 40 cents per 40 per cent 40 per cent. dozen. Valued more than 40 cents and not 1 ct. per piece and 40 p. ct. 1 ct. per piece and 40 p. ct. exceeding 50 cents per dozen. Valued more than 50 cents and not 5 cts. per piece and 40 p. ct. 5 cts. per piece and 40 p. ct. exceeding $1.25 per dozen. Valued more than $1.25 and not ex- ceeding S3 per dozen. Valued more than $3 per dozen Blades, handles, and other parts Razors, fhiished: 10 cts. per piece and40p. ct. 20 cts. per piece and 40 p. ct. 10 cts. per piece and 40 p. ct. 20 cts. per piece and 40 p. ct. Valued at less than $1 per dozen 50ots.perdoz. andl5p. ct.. 35 per cent. Valued at $1 and less than SI. 50 per 50 cts. per doz. and 15 p. cl:. . G cts. each and 35 p. ct. dozen. Valued at S1.50 and less than $2 per dozen. $1 per doz. and 15 p. ct 10 cts. each and 35 p. ct. Valued at 12 and less than $3 per dozen. $1 per doz. and 15 p. ct 12 cts. each and 35 p. ct. Valued at $3 per dozen or more $1.75 per doz. and 20 p. ct. . 15 cts. each and 35 p. ct. Blades and unfinished razors (.') (d) Scissors and shears, and blades for, fin- ished or unfinished: Valued not more than 50 cents per 16 cts. per doz. and 15 p. ct. 15 cts. per doz. and 15 p. ct. dozen. Valued more than 50 cents and not SO cts. per doz. and 15 p. ct. 50 cts. per doz. and 15 p. ct. more than S1.76 per dozen. Valued more than $1.75 per dozen 75 cts. per doz. and 25 p. ct. 75 cts. per doz. and 25 p. ct. 153 Swords, sword blades, and side anns 35 per cent Sword blades, and swords and side 50 per cent. arms, in part of metal. a Provided, That blades, handles, or other parts of either or any of the foregoing articles, imported in any other manner than assembled in finished knives or erasers, shall be subject to no less rate of duty than for penknives, pocketknives, clasp knives, pruning-knives, manicure knives, and erasers valued at more than fifty and not more than one dollar and fifty cents per dozen (act of 1897). b Provided, That any of the foregoing knives or erasers^ if imported in the condition of assembled, but not fully finished, shall be dutiable at not less than the rate of duty imposed upon fully finished knives and erasers of the same material and quality, but not less in any case than ten cents each and forty per centum ad valorem: Provided fvrther. That blades, handles, or other parts of any of the foregoing knives or erasers shall be dutiable at not less than the rate imposed upon knives and erasers valued at more than fifty cents per dozen and not exceeding one dollar and twenty-five cents per dozen (act of 1909). c Unfinished razors and finished or unfinished razor blades, dutiable under the same rates as finished raeors (act of 1897). d Provided, That blades (except for safety razors), handles, and unfinished razors shall pay no less duty than that imposed on finished razors valued at two dollars p er dozen (act of 1909). 38 COMPARISON OF THE TARIFFS OF ISO"? AND 1909. SCHEDULE C— METALS AND MANUFACTURES OF. Para- graph Classification. Hate of duty under— act of 1909. Act 011897. Acton909. 164 Table, butcheis', earring, coolvs', hunt- ing, kitchen, bread, butter, vegeta- ble, Iruit, cheese, carpenters' bench, curriers', drawing, farriers', fleshing, hay, tanners', plumbers', painters', palette, artists', and shoe knives, forks and steels, finished or unfin- ished:" With handles of mother-of-pearl, shell. in cts. each and 15 p. ct. . - 14 cts. each and 15 p. ct. or ivory. With handles of silver, nickeled silver, or other metal than iron or steel. 45 per cent (n. e.) 14 cts. each and 15 p. ct. With handles of deer horn 12 cts. each and 15 p. ct. . . 10 cts. each and 15 p. ct. With handles of hard rubber, solid 5 cts. each and 15 p. ct 4 cts. each and 15 p. ct. bone, celluloid, or any pyroxyline material. With handles of any other material than those above mentioned. IJ cts. each and 15 p. ct. . . 1 ct. each and 15 p. ct. Without handles 45 per cent (n. e.) 45 per cent 40 per cent. 40 per cent. None of the above shall pay less than. Files, file blanks, rasps, and floats of all 155 cuts and kinds; 21 inches in length and under 30 cents per dozen 25 cents per dozen. 471 cents per dozen. Over 2\ and not over 4 J inches in length Over 4J and under 7 inches in length. . 50 cents per dozen 75 cents per dozen 021 cents per dozen. 7 inches in length and over $1 per dozen 771 cents per dozen. Firearms: 156 Muskets, muzzle-loading shotguns, rifles, and parts of. Shotguns, double-barreled, sporting, breech-loading, and combination 25 per cent 25 per cent. 157 shotguns and rifles- Valued not more than S5 each $1.50 each and 15 per cent. $1.60 each and 15 per cent. Valued more than S5 and not more than SIO each. $4 each and 15 per cent $4 each and 15 per cent. Valued more than $10 each $6 each and 35 per cent $G each and 35 per cent $1 each and 35 per cent $0 each and 35 per cent. $G each and 35 per cent. $1 each and 35 per cent. AU, without locks or other fittings. . Shotguns, sin.ijle-barreled, breech- loading, or parts of, n. a. p. f. Double barrels for sporting, breech- loading shotguns and rifles, further advanced in manufacture than $3 each and 35 per cent $3 each and 35 per cent. rough bored only. Stocks for double-barreled, sporting, breech-loading shotguns and rifles, wholly or partially manufactured. AU other parts of guns or rifles, and fit- tings for stocks or barrels, finished $3 each and 35 per cent 50 per cent $3 each and 35 per cent. 50 per cent. or unfinished. Pistols, revolving, or parts of 75 cts. each and 25 p. ct . . . 75 cts. each and 25 p. ct. 75 cts. each and 25 p. ct. Pistols, automatic, or magazine, or parts of. o Carpenters', bench, curriers', drawing, farriers', fleshing, hay, and tanners' knives are not specifically provided for in the act of 1897, but were dutiable at 45 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. 39 SCHEDULE C— METALS AND MANUFACTURES OF. Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. 158 Sheets, plates, wares, or article? of iron, steel, or other metal, enameled or glazed with vitreous glasses. 40 per cent Table, kitchen, and hospital utensils, or 40 per cent. other similar hollow ware, of iron or steel, enameled or glazed with vitreous glasses, but not ornamented or deco- rated with lithographic or other print- ing. Cut nails and cut spikes of iron or steel . . 159 ■i*ii cent per pound A cent per pound. li cents per pound. ICO Horseshoe nails, hob nails, and all other 2J cents per pound wrought iron or steel nails, n. s. p. f. 161 Wire nails made of wrought iron or steel: Less than 1 inch in length and lighter 1 cent per pound f cent per pound. than No. 16 wire gauge. Not less than 1 inch in length and not i cent per pound ■jV cent per pound.' lighter than No. 10 wire gauge. 162 Spikes, nuts, and washers, and horse. 1 cent per pound i cent per pound. mule, or ox shoes, of wrought iron or steel. 163 Cut tacks, brads, or sprigs: Not exceeding 16 ounces to the thou- 11 cents per thousand f cent per thousand. sand. Exceeding 16 ounces to the thousand. 1} cents per pound J cent per pound. 164 Needles: i For knitting or sewing machines $1 per M and 25 per cent. . $1 per M and 25 per cent. Latch needles SI per M and 25 per cent. . 25 per cent $1.15 per M and 35 per cent. 25 per cent. Crochet needles and tape needles. knitting and all other needles, 11. s. p. f., and bodkins of metal. 165 Fish hooks, fishing rods and reels, arti- ficial flies, artificial baits, snelled 45 per cent. hooks and all other fishing tackle or parts thereof, n. s. p. f., except fishing lines, fishing nets and seines. a But no articles other than the needles which are specifically named in this section shall be dutiable as needles unless having an eye, and fitted and used for carrying a thread. Needle cases or needle books fur- nished mth assortments of needles or combinations of needels and other articles, shall pay duty as entireties according to the component material of chief value therein (act of 1909). 40 COMPAKISON OF THE TAKIFFS OF 189*7 AND 1909. SCHEDTTLE C— METALS AND MANUFACTURES OF. Classification. Rate of duty under- Act of 1897. Act of 1909. Steel plates engraved, stereotype plates, electrotype plates, and plates of other materials- Engraved or li thograpbed for printing. Engraved for printing Plates of iron or steel engraved or fash- ioned for use in the production of de- signs, patterns, or impressions on glass in the process of manufacturing plate or other glass. Lithographic plates of stone or other material, engraved, drawn, or pre- pared. Wet transfer paper or paper prepared whollj' with glycerin, or glycerin com- bined with other materials, contain- ing the imprints taken from litho- graphic plates. Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires. Rivets of iron or steel, n. s. p. f Saws: Cross-cut saws Mill saws Pit and drag saws Circular saws Steel band saws, finished or further advanced than tempered and pol- ished. Hand, back, and all other saws, n. s. p.f. Screws, commonly called wood screws, made of iron or steel: 5 inch and less in length Over J inch and not more than 1 inch in length. Over 1 inch and not more than 2 inches in length. More than 2 inches in length Umbrella and parasol ribs and stretch- ers, of iron, steel, or other metal, in frames or otherwise. Tubes for umbrellas, wholly or partly finished. 25 per cent. 2 cents per pound. 6 cents per linear foot 10 cents per linear foot 8 cents per linear foot 25 per cent 10 cts. per lb. and 20 p. ct, 30 per cent. 12 cents per pound. 8J cents per poimd. 6 cents per pound . . 4 cents per pound . 50 percent 35 per cent (n. e.) . . . 20 per cent. 25 per cent. 59 per cent. 50 per cent. 45 per cent. 1} cents per pound. 5 cents per linear foot. 8 cents per linear foot. 6 cents per linear foot. 20 per cent. 5 cts. per lb. and 20 p. ct. 25 per cent. 10 cents per pound. 8 cents per pound. 5 cents per pound. 3 cents per pound. 50 per cent. 50 per cent. COMPARISON OF THE TARIFFS OP 1897 AND 1909. SCHEDULE C— METALS AND MANUFACTTIRES OP. 41 Para- graph Classification. Rate of duty under— act 1909. Act of 1897. Act of 1909. 171 Wheels for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway pur- poses, whether wholly or partly fin- ished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufac- tured. Provided, That when wheels for rail- way purposes, or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels and IJ cents per pound 1} cents per pound. 172 axles together shall he dutiable at the same rate as is provided for the wheels when imported separately (both acts). Ingots, cogged ingots, blooms, or blanks, tor railway wheels or tires, without regard to the degree of manufacture. Aluminum: li cents per pound 1 cent per pound. 7 cents per pound. Aluminum, and alloys of any kind in which aluminum is the component material of chief value, in crude 8 cents per pound 7 cents per pound. form. In plates, sheets, bars, and rods Barium, calcium, sodium, and potas- sium, and alloys of which said metals are the component material of chief value. 13 cents per pound 11 cents per pound. 3 ots. per lb. and 25 p. ct. ' Magnesium, not made up into articles.. Magnesium, and alloys of which mag- nesium is material of chief value. 3 cts. per lb. and 25 p. ct. 173 Antimony: 5 cent per pound 1 i cents per pound. Ore, stibnite and matte containing antimony, but not containing more than 10 per cent of lead. Oxide of 25 per cent (n. e.) IJ ots. per lb. and 25 p. ct. 174 Argentine, albata, or German silver, un- manufactured. 25 per cent. a On the antimony contents therein contataed: Provided, That on all importations of antimony-bearing ores and matte containing antimony the duties shall be estimated at the port of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or otherwise. On the arrival of the ores at such establishment, they shall be sampled according to commercial methods under the supervision of government officers, who shall be stationed at such establishment, and who shall submit the samples thus obtained to a govenmient assayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample, and report the result to the proper customs officers, and the import entry shall be liquidated thereon, except in case of ores that shall be removed to a bonded warehouse to be refined for exportation as provided by law, and the Secretary of the* Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph (act of 1909). 42 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE C— METALS AND MANUFACTURES OF. Para- Rate of duty under— graph Classification. act of 1909. Art of 1897. Act of 1909. 17.5 Bronze powder 12 cents per pound 12 cents per pound. Rron7P hrncadp*? flittprs and mptallics 12 ccnis per pound. Bronze or Butch metal, in leaf. r. cents ]ier ino leaves n cents per 100 leaves. Aluminum, in leaf. ........ ... .-- cents per 100 leaves r. cents per 100 leaves. 176 Copper: In rolled plates, called braziers' cop- 21 cents per pound 2J cents per pound. per, sheets, rods, pipes, and copper bottoms. Sheathing, or yellow metal of which copper is the component material of 2 cents per pound 2 cents per pound. chief value, and not composed wholly or in part of iron ungalvan- ized. 177 Gold leaf 36 cents per 100 leaves. . . . . 35 cents per 100 l^ves." ]0 cents per 100 leaves. 5 cents per pound. 178 Silver leaf 15 cents per 100 leaves 5 cents per pound 179 Tinsel wire, lame or lahn, made wholly or in chief value of gold, silver, or other metal. Bullions and metal threads, made 5 cts. per lb. and 35 p. ct . . . 5 cts. per lb. and 30 p. ct. wholly or in chief value of tinsel wire. lame or lahn. Fabrics, laces, embroideries, braids, gal- loons, trimmings, riblions, beltings. (;o per cent 15 cts. per lb. and CO p. ct. ornaments, toys, or other articles. made wholly or in chief value of tinsel wire, lame or lahn, bullions, or metal threads. & 180 Ilooks and eyes, metallic, whether loose, 6J cts. per lb. and 15 p. ct. . 41 cts. per lb. and 15 p. ct. carded, or otherwise, including weight • of cards, cartons, and immediate wrap- pings and labels. 181 Lead-bearing ore of all kinds 15 cents per pound c 1} cents per pound.'' 182 Lead dross, lead bullion or base bullion, lead in pigs and bars, lead in any form not specially provided for, old refuse lead run into blocks and bars, and old scrap lead fit only to be remanufac- tured. 2J cents per pound 2J cents per pound. Lead in sheets, pipe, shot, glaziers' lead 2i cents per pound 23 cents per pound. and lead wire. a Leaf not exceeding iii size 3^ by a| inches; additional duty in same proportion on leaf exceeding said size. i> Fabrics, ribbons, beltings, ornaments, and toys, were not specified in the act of 1897. c On the lead contained therein: Provided, That on all importations of lead-bearing ores the duties shall be estimated at the port of entry, and a bond Riven in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or otherwise. On the arrival of the ores at such establishments they shall be sampled according to commercial methods under the supervision of govcrrunent officers, who shall be stationed at such estab- hshments, and who shall submit the samples thus obtained to a government Eissayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample and report the result to the proper customs oflacers, and the import entries shall be liquidated thereon, except in case of ores that shall be removed to a bonded warehouse to be refined for exportation as provided by law. And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. (Acts of 1897 and 1909.) COMPARISON OF THE TARIFFS OF 1897 AND 1909. 43 SCHEDULE C— METALS AND MANTJFACTUEES OF. Classification. Rate of duty under— Act of 1909. Metallic mineral substances in a crude state, n. s. p. f. Metals- unwrought, u. s. p. f Monazite sand Thorite Thorium, oxide of and salts of Gas mantles treated with chemicals or metallic oxides. Gas mantle scrap consisting in chief value of metallic oxides. Chrome or chromium metal, ferro- chrome or ferrochromium, ferro- molybdenum, ferrophosphorus, fer- rotitaniiim, ferro tungsten, ferro- vanadium, molybdenum, titanium, tantalum, timgsten, or wolfram metal: Valued at $200 per ton or less Valued at more than 3200 per ton Ferrosilicon: Containing not more than 15 per cent of silicon. Containing more than 15 per cent of silicon. Nickel: Nickel, nickel oxide, alloy of any kind in which nickel is a component material of chief value. Pigs, ingots, or bars Rods, or plates Sheets Strips Pens, metallic (except gold pens)— With nib and barrel in one piece AH other Penholder tips, penholders and parts of . Gold pens Fountain pens Stylographic pens Combination penholders, comprising penholder, pencil, rubber eraser, auto- matic stamp, or other attachment. Provided, That pens and penholders shall be assessed for duty separately (act of 1909), Pins with solid heads, without orna- mentation, including hair, safety, hat, bonnet, and shawl pins; any of the foregoing composed wholly of brass, copper, iron, steel, or other base metal, not plated with gold or silver, and not coramonly known as jewelry. 20 per cent . 20 per cent 6 cents per pound . . 6 cents per pound . . 25 per cent (n. e.) . . 20 per cent (n. e.).. $4 per ton. $4 per ton. 6 cents per pound. 6 cents per pound. 6 cents per pound. i'12 cents per gross. 35 per cent. 20 per cent. 20 per cent. 4 cents per pound. 4 cents per pound. 40 per cent. 40 per cent. 40 per cent. 25 per cent 25 per cent 35 per cent (n. e.) 35 per cent (n. e.) 25 per cent. 20 per cent. $5 per ton. 20 per cent. 6 cents per pound. 6 cents per pound. 6 cenis per pound. 35 per cent. 35 per cent. 15 cents per gross. 12 cents per gross. 5 cent", per gross and 25 p. ct. 25 per cent. 30 per cent. 30 per cent. 40 per cent. 36 per cent. 44 COMPARISON" OF THE TARIFFS OF 1897 AND 1909, SCHEDULE C— METALS AND MANUFACTURES OF. Para- graph act of 1909. Classification. Rate of duty under— Act of 1897. Act of 1909. 190 191 Quicksilver The flasks, bottles, or other vessels in which quicksilver is imported shall be subject to the same rate of duty as they would be subjected to if imported empty (both acts). Tungsten-bearing ores of all kinds Type metal New types Watch movements, including time- detectors: h Having not more than 7 jewels Ilaving more than 7 and not more than 11 jewels. Having more than 11 and not more than 15 jewels. Having more than 15 and not more than 17 jewels. Having more than 17 jewels Watch cases and parts of watches Watch dials Enameled dials for watches or other instruments. Chronometers, box or ship, and parts of. . Lever-clock movements having jewels in the escapement, and clocks contain- ing such movements. Clocks and parts thereof, not otherwise provided for, whether separately packed or otherwise, not composed wholly or in part of china, porcelain, parian, bisque, or earthenware. Jewels for use in the manufacture of watches or clocks. Note.— Par. 192 is continued on page 45. a On the lead contained therein, b Time-detectors not specified in act 7 cents per pound. Free of duty (n. e.) . 1§ cents per poimd a . 25 per cent 35 cts. each and 25 per cent , 50 cts. each and 25 per cent , 75 ct5. each and 25 per cent . $1.25 each and 25 per cent. , $3 each and 25 per cent 40 per cent 40 per cent 40 per cent 40 per cent 10 per cent . 7 cents per pound. 10 per cent. IJ cents per pound.* 25 per cent. 70 cents each. SI. 35 each. SI .85 each. SI. 25 each and 25 per cent S3 each and 25 per cent. 40 per cent, 3 cts. per dial and 40 per ct. 40 per cent. SI each and 40 per cent. 40 per cent. 10 per cent. of 1897, but dutiable as watch movements. COMPARISON OF THE TABIFFS OF 1897 AND 1909. SCHEDULE C— METALS AND MANUFACTUEES OF. 45 Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. Watcli movements, etc.— Cont'd. Pnvided, That all watch and clock dials, whether attached to movements or not, shall have indelibly painted or printed thereon the country of origin, and that all watch movements, lever- clock movements with jewels in the escapement, and cases of foreign man- ufacture shall have the name of the manufacturer and country of manu- facture cut, engraved, or die-sunk conspicuously and indelibly on the plate of the movement and the inside of the case, respectively, and the movements shall also have marked thereon by one of the methods indi- cated the number of jewels and adjust- ments, said number to be expressed both in words and in Arabic numer- als; and none of the aforesaid articles shall be delivered to the importer 193 unless marked in exact conformity to this direction. (Act of 1909.) Free of duty (See following.) Zinc-bearing ore of all kinds, including calamine: Free of duty. Containing 10 and less tlian 20 per 3ent of zinc. Containing 20 and less than 25 per cent of zinc. J cent per pound.o J cent per pound." 194 Zinc in blocks or pigs 1 J cents per pound If cents per pound. Zinc in sheets; IJ cents per pound. IJ cents per pound. 1 cent per pound. 1| cents per pound. Coated or plated with nickel or other metal or solutions. Zinc, old and worn-out, fit only to be remanufactured. Zinc dust Free of duty (n. e.) a On zinc contained therein: Provided, That on all importations of zinc-bearing ores the duties shall be estimated at the port of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or otherwise. On the arrival of the ores at such establishments they shall be sampled according to commercial methods under the supervision of government officers, who shall be stationed at such estab- lishments, and who shall submit the samples thus obtained to a government assayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample, and report the result to the proper customs officers, and the import entries shaU be liquidated theron, except in case of ores that shall be re- moved to a bonded warehouse to be refined for exportation as provided by law. And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. (Act of 1909.) 46 COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE C— METALS AND MANUFACTUEES OF. Para- graph Classification. Rate of duty under— act of 1909. Act of 1S97. Act of 1909. 195 Cans, boxes, packages, and other con- 4 cts. per lb. and 35 p. ct. tainers of all kinds (except such as are hermetically sealed by soldering or otherwise), composed whoUy or in chief value of metal lacquered or printed by any process of lithography whatever, if filled or unfilled, and whether their contents be dutiable or free.o None of the above shall pay a less rate than. 55 per cent. 196 Bottle caps of metal- Not colored, waxed, lacquered, enam- eled, lithographed, or embossed in color. J ct. per lb. and 45 per cent Colored, waxed, lacquered, enameled, lithographed, or embossed in color. Cash registers, jute-manufacturing machinery, linotype and all typeset- ting machines, machine tools, printing presses, sewing machines, typewriters, and all steam engines. 45 per cent. 197 45 per cent (n. e.) 30 per cent. Embroidery machines and lace-making machines, including machines for 45 per cent (n. e.) 45 per cent. making lace curtains, nets, or net- tings. All embroidery machines and Lever or Gotlu'ough lace-making machines. Machines used only for the weaving of linen cloth from flax and flax fiber. 45 percent (n. e.) 45 percent (n. e.) Free of duty .ft Free of duty .6 Tar and oil spreading machines used in the construction and maintenance of Free of duty .6 19S 199 roads and in improving them by the use of road preservatives. Nippers and pliers of all kinds (except blacksmiths' tongs, surgical and den- tal instruments or parts thereof), wholly or partly manufactured. Articles or wares not speciaUy provided for, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, alumi- 45 per cent (n. e.) 45 per cent S cts. per lb. and 40 per ct. 46 per cent. num, or other metal, and whether partly or wholly manufactured. oButnocans, boxes, packages, or containers of any kind, of ttie capacity of five pounds or under, subject to duty under this paragraph, shall pay less duty than if the same were imported empty; and the dutiable value of the same shall include all packing chaiges, cartons, wrappings, envelopes, and printed matter accompanying them when such cans, boxes, packages, or containers are imported wholly or partly filled with merchandise exempt from duty (except liquids and merchandise commercially known as drugs) and which is commonly dealt in at wholesale in the country of original exportation in bulk or in packages exceeding five pounds in capacity: Provided further, That paper, cardboard, or pasteboard wrappings or containers that are made and used only for the purpose of holding or containing the article with which they are filled, and after such use are mere waste material, shall not be dutiable unless their contents are dutiable. (Act of 1909.) & If imported prior to January 1, 1911. SCHEDULE D.— WOOD AND MANUFACTURES OF. Para- graph Classilication. Rate of duty under— act 1909. Act of 1897. Act of 1909. 200 Timber, hewn, sided, or squared (not less than 8 inches square). Timber, hewn, sided or squared other- wise than by sawing (not less than 8 inches square). Round timber used tor spars or in build- 1 cent per cubic foot 1 cent per cubic foot i cent per cubic foot. 201 ing wharves. Sawed boards, planks, deals, and other lumber: » Of whitewood, sycamore, and bass- wood- SI per M feet 50 cents per M feet. Planed or finished on one side $1.50 per M feet $1 per M feet. $2 per M feet 31.25 per M feet. $2.50 per M feet $1.62J per M feet. $3 per M feet Planed on one side and tongued and grooved. Planed on two sides and tongued and grooved. Sawed lumber, n. s. p. t.— $1.25 per M feet. $2.50 per M feet $1.62 J per M feet. S1.25 per M feet. Planed or finished on one side Planed or finished on two sides Planed or finished on three sides $2.50 per M feet $1.75 per M feet. $2 per M feet. $3.50 per M feet $2.37J per M feet. $2.75 per M feet. Planed on one side and tongued and grooved. Planed on two sides and tongued and grooved. S3 per M feet $2 per M feet. S2.37i per M feet. 83.50 per M feet 202 wood unmanufactured, or not further advanced thancutinto blockssuitable for the articles into which they are in- tended to be converted. Ivy or laurel root, unmanufactured, or not further advanced than cut into 15 per cent. blocks suitable for the articles into which they are intended to be con- verted. a Provided, That i f any country or dependency shall impose an export duty upon saw Iogs,'round unmanu- factured timber, stave bolts, shingle bolts, or heading bolts, exported to the United States, or a discriminat- ing charge upon boom sticks, or chains used by American ci tizens in towing logs, the amount of such export duty, tax, or other charge, as the case may be, shall be added as an additional duty to the duties imposed upon the articles mentioned in this paragraph when imported from such country or dependency. (Act of 1897.) 47 48 COMPARISON OF THE TAEIFFS OF 1897 AND 1909. SCHEDULE D.— WOOD AND MANUFACTUEES OF. Classification. RatB of duty under- Act of 1897. Act of 1909. Sawed boards, planks, deals, and other forms of sawed cedar, lignum-vita;, lancewood, ebony, box, granadilla, mahogany, rosewood, satlnwood, and all other cabinet woods not further manufactured than sawed. Veneers of wood Wood unmanufactured, not specially provided for. Paving posts, railroad ties, and tele- phone, trolley, electric light, and tele- graph poles of cedar or other woods. Clapboards Hubs for wheels, posts, heading bolts, stave bolts, last blocks, wagon blocks, oarblocks, heading blocks, and all like blocks or sticks, roughhewn, sawed, or bored. Laths Pickets, palings, and staves of wood, of all kinds. Shingles Casks, barrels, and hogsheads (empty), sugar-box shooks, and packing boxes (empty), and packing-box shooks, of wood, not specially provided for. Boxes, barrels, or other articles contain- ing oranges, lemons, limes, grape fniit, shaddocks or pomelos: Of foreign growth or manufacture Of growth and manufacture of the United States. Provided, That the thin wood, so called, comprising the sides, tops and bottoms of orange and lemon boxes of the growth and manufacture of the United States, exported as orange and lemon box shooks, may be reimported in completed form, filled with oranges and lemons, by the pay- ment of duty at one-half the rate im- posed on similar boxes of entirely foreign growth and manufacture; but proof of the identity of such shooks shall be made imder regulations to be prescribed by the Secretary of the Treasury. (Both acts.) 15 per cent. 20 per cent 20 per cent 20 per cent $1.50 per thousand 20 per cent 25 cents per thousand 10 per cent 30 cents per thousand 30 per cent 15 per cent. 20 per cent. 20 per cent. 10 per cent, S1.25 per thousand. 20 per cent. 20 cents per thousand. 10 per cent. 50 cenis per thousand. 30 per cent. 30 per cent . 15 per cent. 30 per cent. 15 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. 49 SCHEDULE D.— WOOD AND MANUFACTURES OF. Para- grapli Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 212 Chair cane or reeds wrought or manu- factured from rattans or reeds. 10 per cent 10 per cent. Osier or willow, including chip of and split willow, prepared for basket mak- 20 per cent 25 per cent. ers' use." 45 pet cent. 45 per cent. 2 cents per M and 15 p Willow furniture 35 per cent (n. e.) 2 cents per M and 15 p. ct. 213 Toothpic) . . 2 cents per pound 2 ccnis perpound (n. e.).. 10 per cent (n. c.) 25 per cent 25 cents per cubic foot. U cents per pound. Icent per pound. 1 cent perpound. 1 cent por pound. 1 cent per pouTid. 1 cent per pound. 2 cents perpound. 2 cents per pound. 4 cents per pound. 8 cents per cubic foot. $8 per thousand. 4 cents perpound. ti cents per pound. 4 cents per pound. 4 cents per pound. 3 cents per pound. 5 cents per pound. 3 cents per pound. 5 cents per pound. - 3 cents per pound 5 cents per pound a But the dutiable weight of the extract of meat and of the fluid extract ol weight of the packages in which the same is imported. :\ cent per pound. 1 cent perpound. 1 cent per pound. 4 cents per pound. Ih cents per pound. 1 \ cents per pound. \\ cents per pound. 1^ cents per pound. l.> cents per pound. 1 \ cents per pound. U cents per pound. 25 per cent. 15 cents per pound. 35 cents per pound. U cents perpound. 3 cents per pound. 5 cents per pound, meat shall not include the COMPARISON OF THE TARIFFS OF 1897 AND 1909. 59 SCHEDULE G.— AGRICULTURAL PRODUCTS AND PROVISIONS. Para- Rate of duty under— graph Classifloation. act of 1909. Act of 1897. Act of 1909. 290 Tallow ^ cent per pound J cent per pound. Wool grease, including degras or brown wool grease; Crude and not refined i cent per pound i cent per pound, i cent per pound. Refined, n. s, p. f 291 Chicory root: Raw^ dried, orundried,butunground. Burnt or roasted, ground or granu- 1 cent per pound li cents per pound. 2Jcenlsperpound 3 cents per pound. lated, or in rolls, or otherwise prepared, u. s. p. f. Chocolate and cocoa, prepared or manu- 292 factured, u. s. p. f.: Valued not over 15 cents per pound . . . 2 J cents per pound 2J cents per pound. Valued above 15 cents and not above 2^ cts. per lb. and 10 p. ct . 2J cts. per lb. and 10 p. ct. 24 cents per pound. Valued above 24 cents and not above 5,cts. per lb. and 10 p. ct. . 5 cts. per lb. and 10 p. ct. 35 cents per pound. Valued above 35 cents per pound The weight and value of all cover- 50 per cent 50 per cent. ings, other than plain wooden. • shall be included in the dutiable weight and value of tho foregoing merchandise. Cocoa, powdered, unsweetened 5 cents per pound 5 cents per pound. 293 Cocoa butter or cocoa butterine. 3i cents per pound 3J cents per pound. Substitutes for cocoa butter 3i cents per pound. Cocoanut oil, refined deodorized Free of duty (n. e.) 3J cents per pound. 294 Dandelion root and acorns prepared, and articles used as coffee, or as substi- tutes for coffee, n. s. p. f. 2^ cents per pound 2i cents per pound. , 295 Salt:o In bags, sacks, barrels, or other pack- 12 cents per 100 pounds. . . . 11 cents per 100 pounds. ages. In bulk 8 cents per 100 pounds 7 cents per 100 pounds. 296 Starch, including all preparations, from whatever substance produced, fit for use as starch: Made from potatoes m cents per pound flj cents per pound. \l cent per pound. All other 297 Dextrine, burnt starch, gum substitute, or British gum. 2 cents per pound IJ cents per pound. Dextrine substitutes. 1^ cents per pound. Soluble starch or chemically treated ■ starch. IJ cents per pound. a Provided, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries and in curing fish on the shores of the navigable waters of the United States under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted; Frovided further, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than $100. (Acts of 1897 and 1909.) 60 COMPAEISON OF THE TAEIFFS OF 1897 AND 1909. SCHEDULE G.— AGEICTTLTTTRAL PKODUCTS AND PROVISIONS. Para- graph ClassiflcatioD. Rate of duty under — act of 1909. Act of 1897. Act of 1909. 298 Spices: Mustard, ground or prepared, in bot- tles or otherwise. Capsicum or red pepper, or cayenne pepper. Sage 10 cents per pound 21 cents per pound 10 cents per pound. 2V cents per pound. 1 cent per pound. 3 cents per pound. 7 J cents per proof gallon. Spices, u. s. p. f Vinegar. 3 cents per pound . . . 299 7! cents per proof gallon. . . Ttie standard proof for vinegar sliall be taken to be that strength which requires 35 grains ofbicar- bonate of potash to ueutralize 1 ounce troy of vinegar. SCHEDTJLE H.— SPIRITS, WINES, AND OTHER BEVERAGES. Classification. Rate of duty under- Act of 1897. Act of 1909. Brandy and other spirits manufactured or distilled from grain or other mate- rials, not specially provided for. Each and every gauge or wime gallon of measurement shall be counted as at least one proof gallon; and the stand- ard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue : Provided, That it shall be lawful for the Secre- tary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liq- uors, by distillation or otherwise, in cases where it is impracticable to as- certain such proof by the means pre- scribed by existing law or regulations: And provided further, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs, or other packages of dis- tilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be for- feited to the United States; and any brandy or other spirituous or distilled liquor imported in a cask of less ca- pacity than ten gallons from any country shall be forfeited to the United States. (Acts of 1897 and 1909.) Compounds or preparations of which distilled spirits are a component part of chief value, not specially provided for. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spir- ituous beverages or bitters, containing spirits, and not specially provided for. S2.25 per proof gallon . $2.60 per proof gallon S2.25 per proof gallon. 82.25 per proof gallon. $2.60 per proof gallon. $2.60 per proof gallon. 61 62 COMPAKISON OF THE TABIFFS OF ISO"? AND 1909. SCHEDULE H.— SPIRITS, WINES, AND OTHER BEVERAGES. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 304 No lower rate or amount of duty shall be levied, collected, and paid on brandy spirits, and other spirituous bever- ages than that fixed by law tor the de- scription of first proof; but it shall be increased in proportion for any greater strength than the strength of Oist proof, and ail imitations of brandy or $1.50per gallon S1.75 per gallon. spirits or wines imported by any names whatever shall he subject to the highest rate of duty provided for the genuine articles respectively in- tended to be represented, and in no case less than. 305 306 Bay rum or bay water, whether distilled or compounded. Champagne and all other sparkling wines, in bottles: 11.50 per proof gallon $1.75 per proof gallon. Containing J pint each or less S2 per dozen $2.40 per dozen. $4.80 per dozen, $9.60 per dozen. $3 per gallon. Containing more than ^ pint each and not more than 1 pint. Containing more than 1 pinteach and not more than 1 quart. Quantity in bottles or vessels in excess of 1 quart per bottle or vessel. No duty on the bottles (both acts). Still wines, including ginger wine or ginger cordial, and vermuth: $4 per dozen 58 per dozen S2.50 per gallon 307 In casks or packages other than bottles or jugs- Containing 14 per cent or less of ab- solute alcohol. 40 cents per gallon 46 cents per gallon. Containing more than 14 per cent of alcohol. 50 cents per gallon 60 cents per gallon. In bottles or jugs- Containing each not more than 1 pint. Containing each more than 1 pint and not more than 1 quart. Quantity in excess of 1 quart or 1 pint per bottle. No duty on the bottles or jugs (both acts). 80 cents per dozen 92J cents per dozen. $1.86 per dozen. 6 cents per pint. $1.60 per dozen 5 cents per pint COMPARISON OF THE TARIFFS OF 1897 AND 1909. 63 SCHEDULE H.— SPEBITS, WINES, AND OTHER BEVERAGES. Para- graph Classiflcation. Rate of duty under— act of 1909. .\ctofl897. Act of 1909. Rice wine or sake, and similai- bever- (Classed as still wine) Same rates as still wine. ages, u. s. p. I. Provided^ That any wines, ginger- cordial, or vermuth imported contain- ing more than twenty-four per centum of alcohol shall be classed as spiri ts and pay duty accordingly: And provided further. That there shall be no con- structive or other allowance for break- age, leakage, or damage on wines, liq- uors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water. imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if im- ported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. (Acts of 1897 and 1909.) 308 Ale, porter, and beer; In bottles or jugs 40 cents per gallon 20 cents per gallon 45 cents per gallon. In other coverings 23 cents per gallon. No duty on the bottles or jugs. Stout: In bottles orjugs..... 45 cents per gallon. In other coverings 23 cents per gallon. No duty on the bottles or jugs. 309 Malt extract: Fluid— In bottles or jugs 40 cents per gallon 20 cents per gallon 45 cents per gallon. In casks 23 cents per gallon. Solid or condensed 40 per cent 45 per cent. 310 Cherry juice and prune juice, or prune wine, and other fruit j uices, n. s. p. f.— Containingno alcohol or not more than 18 per cent of alcohol. 60 cents per gallon 70 cents per gallon. Containing more than 18 per cent of 60 cents per gallon a- 70 cents per gallon.^ alcohol. Fruit sirup, n. s. p. f 20 per cent (n. e.) Same rates as cherry juice n And in addition thereto $2.07 per proof gallon on the alcohol contained therein. 64 COMPAEISON OF THE TAKIFFS OF ISO"? AND 1909. SCHEDULE H.— SPIRITS, WINES, AND OTHEK BEVERAGES. Parar Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. 311 Ginger ale, ginger beer, lemonade, soda water, and other similar beverages contaming no alcohol: In plain green or colored, molded or pressed glass bottles— « Containing each not more than J of IS cents per dozen IS cents per dozen. a pint. Containing more than i of a pint 28 cents per dozen 28 cents per dozen. each and not more than 1^ pints. Otherwise than in such bottles, or in 50 cents per gallon 50 cents per gallon. such bottles containing more than IJ pints each.fr Beverages, u. a. p. f., containing not 20 per cent (n. e.) Same rates as on ginger ale. more than 2 per cent of alcohol. 312 Mineral waters and all imitations of nat- ural mineral waters, and all artificial mineral waters, n. s. p. f.: In green or colored glass bottles— <= Containing not more than 1 pint 20 cents per dozen Containing more than 1 pin t and not 30 cents per dozen more than 1 quart. Othenvise than in such bottles, or in 24 cents per gallon bottles containing more than 1 quart. d In bottles or jugs (act of 1909)— « Containing not more than 1 pint 20 cents per dozen. Containing more than 1 pint and not more than 1 quart. 30 cents per dozen. Containing more than 1 quart 24 cents per gallon. Otherwise than in bottles or jugs e 8 cents per gallon. aNo duty on the bottles (both acts). ^Bottles or other coverings are dutiable as if imported empty (both acts). cNo duty on the bottles. dBottles or otlier coverings are dutiable as if imported empty or separately. «Bottles or other containers are dutiable at one-third of the rates as if imported empty or separately. SCHEDULE I.— COTTON MANUFACTURES. Para- graph Classification. Rate of duty under — act of 1909. Act of 1897. Act of 1909. 313 Cotton thread and carded yarn, warps or warp yarn, in singles, whether on beams or in bundles, skeins, or cops, or in any other form, except spool thread of cotton, crochet, darning, and embroidery cottons; Not colored, bleached, dyed, or ad- vanced beyond the condition of singles by grouping or twisting two or more single yarns together- Numbers up to and including No. 15. Exceeding No. 16 and up to and in- cluding No. 30. , Exceeding No. 30 3 cents per pound . . 2i cents per pound. J cent per No. per pound. . i cent per No. per pound. . J cent per No. per pound. i cent per No. per pound. None of above shall pay less than. . 15 per cent. Colored, bleached, dyed, combed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together- Numbers up to and including No. 20. No. 21 ... 5} cents per pound 5§ cents per pound Si cents per pound 6 cents per pound No. 22 6 cents per pound. No. 23 . ... No 24 Exceeding 24 and up to No. 80 No 80 and up to No 200 J cent per No. per pound. . ,% cent per No. per pound. ^ cent per No. per pound. J cent per No. per pound. ^ cent per No. per pound. No. 200 and above eOcts. p. lb., and ^ ct. p. No. p. lb. above No. 200. None (except finer than No. 140) shall pay less than. 20 per cent. Cable-laid yams or threads, made by grouping or twisting two or more grouped or twisted yarns or threads together— Not colored, bleached, or dyed 45 per cent Cn. e.) 45 per cent (n,e.) ,\ cent per No^per pound. ^ cent per No. per pound. None of the colored, etc, shall pay less than. 20 per cent. All the foregoing threads and yarns, when mercerized or subjected to JI5 cent per No. per pound. any similar process, shall pay, in addition to the foregoing specific rates of duty. Cotton card laps, roping, sliver, or rov- 45 per cent 35 per cent. ing. Cotton waste and flocks, manufactured Free of duty (n.e.) 20 per cent. or otherwise advanced in value. 40655—10- 65 66 COMPAKISON OF THE TAEIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. Para- graph Classiflcation. Rate of duty under— act 1909. Act of 1897. Act of 1909. 314 Spool thread of cotton, crochet, darn- ing, and embroidery cottons: cts. per doz. 100 yds i cent per 100 yards G cts. per doz. 100 yds. i cent per 100 yards. In skeins, cones, or tubes containing less than 600 yards each. None of above shall pay less than . . . Cotton cloth: 315 Not exceeding 100 threads to the square inch, counting the wari) and filling — Not bleached, dyed, colored, stained, painted, or printed — Valued at not over 7 cents per square yard — Not exceeding 50 threads to the square inch. Exceeding 50 threads and not exceeding 100 threads to the square inch- 1 cent per square yard 1 cent per square yard. Not exceeding square yards to the pound. Exceeding G and not exceed- ing 9 square yards to the pound. Exceeding 9 square yards to the pound. Valued at over 7 and not over 9 cents per square yard. Valued at over 9 and not over 10 cents per square yard. Valued at over 10 and not over 12J cents per square yard. Valued at over 12i and not over 14 cents per square yard. Valued at over 14 cents per square yard. • Bleached— U cents per square yard.. . li cents per square yard. . . 13 cents per square yard... 1', cents per square yard. U cents per square yard. 12 cents per square yard. 2} cents per square yard. 2i cents per square yard. 4 cents per square yard. 5 cents per square yard. 6 cents per square yard, but not less than 25 per cent. 25 per cent 25 per cent Valued at not over 9 cents per square yard- Not exceedmg 60 threads to thes quare inch. Exceeding 50 threads and not exceeding 100 threads to the square inch- li cents per square yard... li cents per square yard. Not exceeding 6 square yards to the pound. Exceeding and not exceed- ing 9 square yards to the pound. I i cents per square yard. . . I I cents per square yard. . . li cents per square yard. 13 cents per square yard. Exceeding 9 square yards to the pound. 2i cents per square yard.. . 2J cents per square yard, COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. 67 Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. Cotton cloth— Continued. Not exceeding 100 threads to the square inch, etc.— Continued. Bleached— Continued. Valued at over 9 and not over 11 25 per cent 2f cents per square yard. cents per square yard. Valued at over 11 and not over 12 25 per cent 4 cents per square yard. cents per square yard. Valued at over 12 and not over 15 25 per cent 5 cents per square yard. cents per square yard. Valued at over 15 and not over 16 25 per cent 6 cents per square yard. cents per square yard. Valued at over 16 cents per square 25 per cent 7 cents per square yard, but not less than 25 per cent. yard. Dyed, colored, stained, painted, or printed — Valued at not over 12 cents per square yard — Not exceeding 60 threads to the 2 cents per square yard 2 cents per square yard. square inch. Exceeding 50 threads and not exceeding 100 threads to the square inch- Not exceeding 6 square yards 2J cents per square yard.. . 2^ cents per square yard. to the pound. Exceeding 6 and not exceed- 3i cents per square yard.. . 3i cents per square yard. ing 9 square yards to the pound. Exceeding 9 square yards to 3 J cents per square yard.. . 3i cents per square yard. the pound. Valued at over 12 and not over 30 per cent 3| cents per square yard. 12J cents per square yard. Valued at over 12J and not over 15 cents per square yard. 30 per cent 5 cents per square yard. Valued at over 15 and not over 30 per cent 6i cents per square yard. 17i cents per square yard. Valued at over 17i and not over 20 cents per square yard. 30 per cent 7i cents per square yard. Valued at over 20 cents per square yard. 30 per cent 9 centsper square yard, but not less than 30 per cent. 68 COMPAKISON OF THE TAKIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANTJFACTTJBES. Para- Rate ot duty under— graph ClassiScation. act of 1909. Act of 1897. Act of 1909. Cotton cloth — Continued. 316 Exceeding 100 and not exceeding 150 threads to the square inch, count- ing the warp and filling— Not bleached, dyed, colored, stained, painted, or printed — Valued at not over 9 cents per square yard — Not exceeding 4 square yards li cents per square yard... li cents per square yard. to the pound. # Exceeding 4 and not exceeding 2 cents per square yard — 2 cents per square yard. Bsquare yards to the pound. Exceeding 6 and not exceeding 2\ cents per square yard.. . 25 cents per square yard. 8 yards to the pound. Exceeding 8 square yards to the 2 J cents per square yard.. . 2} cents per square yard. pound. Valued at over 9 and not over 10 30 per cent 3 cents per square yard. cents per square yard. Valued at over 10 and not over 30 per cent 4| cents per square yard. 12J cents per square yard. Valued at over 12J and not over 30 per cent 55 cents per square yard. 14 cents per square yard. Valued at ove rl4 and not over 10 30 per cent 6J cents per square yard. cents per square yard. Valued at over 16 cents per square 30 per cent 8 cents per square yard, but yard. not less than 30 per cent. Bleached— Valued at not over 11 cents per square yard- Not exceeding 4 square yards to 2i cents per square yard.. . 2J cents per square yard. the pound. Exceeding 4 and not exceeding 3 cents per square yard 3 cents per square yard. 6 square yards to the pound. Exceeding 6 and not exceeding 3 J cents per square yard. . . 3i cents per square yard. 8 square yards to the pound. Exceeding 8 square yards to the 32 cents per square yard.. . 3J cents per square yard. pound. Valued at over 11 and not over 12 35 per cent 4} cents per square yard. cents per square yard. Valued at over 12 and not over 15 35 per cent 51 cents per square yard. cents per square yard. Valued at over 15 and not over 16 35 per cent 6i cents per square yard. cents per square yard. Valued at over 16 and not over 20 35 per cent 8 cents per square yard. cents per square yard. Valued at over 20 cents per square 35 per cent 10 cents per square yard, yard. but not less than 35 per cent. COMPAEISON OP THE TAEIFFS OF 1897 AND 19C9. 69 SCHEDULE I.— COTTON MANUFACTURES. Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. Cotton cloth— Continued. Exceeding 100 and not exceeding 150 threads, etc.— Continued. Dyed, colored, stained, painted, or printed — Valued at not over 12J cents per square-yard — Not exceeding 4 square yards to 3i cents per square yard. . . 3^ cents per square yard. the pound. ' Exceeding 4 and not exceeding 6 31 cents per square yard... 3£ cents per square yard. square yards to the pound. Exceeding 6 and not exceeding 4 J cents per square yard. . . 4i cents per square yard. 8 square yards to the pound. Exceeding 8 square yards to the 4J cents per square yard... ^ cents per square yard. pound. Valued at over IJJ and not over 15 cents per square yard. 35 per cent 5J cents per square yard. Valued at over 15 and not over 17!^ 35 per cent 7 cents per square yard. cents per square yard. Valued at over 17J and not over 20 35 per cent 8 cents per square yard. cent^ per square yard. Valued at over 20 cents per squire yard. 35 per cent 10 cents per square yard, but not less than 35 per cent. 317 Exceeding 150 and not exceeding 200 threads to the square inch, counting the warp and filling— Not bleached, dyed, colored, stained, painted, or printed- Valued at not over 10 cents per square yard- Not exceeding 3J square yards 2 cents per square yard 2 cents per square yard. to the pound. Exceeding 3J and not exceeding 2^ cents per square yard... 2J cents per square yard. 4i square yards to the pound. Exceeding 4J and not exceeding 3 cents per square yard 3 cents per square yard. 6 square yards to the pound. Exceeding square yards to the 3] cents per square yard... 3 J cents per square yard. pound. Valued at over 10 andnot over ]2i cents per square yard. 35 per cent 4g cents per square yard. Valued at over 12J and not over 14 cents per square yard. 35 per cent 5J cents per square yard. Valued at over 14 and not over 16 35 per cent 6J cents per square yard. cents per square yard. Valiipd At ovpr Ifi and not over 20 35 per cent 8 cents per square yard. cents per square yard. Valued at over 20 cents per square yard. 35 per cent 10 cents per square yard, but not less than 35 per cent. 70 COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. I*ara- Rate of duty under — graph Classification. act of 1909. Act of 1897. .\tt of 1909. Cotton cloth — Continued. Exceeding 160 and not exceeding 200 threads, etc. — Contimied. Bleached— \'alued at not over 12 cents per square yard- Not exceeding 3; square yards 2} cents per square yard. . . 2J cents per square yard. to the pound. Exceeding 3J and not exceeding 3; cents per square yard... 3i cents per square yard. 4; square yards to the pound. Exceeding 4J and not exceeding 4 cents per square yard 4 cents per square yard. G square yards to the pound. Exceeding square yards to the 4 J cents per square yard. . . 4 J cents per square yard. pound. Valued at over 12 and not over 15 3.') per cent 5i cents per square yard. cents per square yard. \''alued at over 15 and not over 16 35 per cent GJ cents per square yard. cents per square yard. Valued at over IG and not over 20 35 per cent 8 cents per square yard. cents per square yard. Valued at over 20 cents per square yard. 35 per cent 10 cents per square yard, but not less than 35 per cent. Dyed, colored, stained, painted, or printed— Valued at not over 12J cents per square yard- Not exceeding 3J square yards 4 J cents per square yard. . . 4J cents per square yard. to the pound. Exceeding 3i and not exceeding 4J cents per square yard. . . 4^ cents per square yard. 4J square yards to the pound. Exceeding 4 J and not exceeding 41 cents per square yard. . . 43 cents per square yard. 6 square yards to the pound. Exceeding 6 square yards to the 5 cents per square yard 5 cents per square yard. pound. Valued at over 12J and not over 15 40 per cent C cents per square yard. cents per square yard. Valued at over 15 and not over 17i 40 per cent 7 cents per square yard. cents per square yard. Valued at over n\ and not over 20 40 per cent 8 cents per square yard. cents per square yard. Valued at over 20 cents per square 40 per cent 10 cents per square yard, yard. but not less than 40 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. 71 Para- Rate of duty under— graph Classiflcation. act of 1909. Act of 1897. Act of 1909. Cotton cloth— Continued. 318 Exceeding 200 and not exceeding .'iQO threads to the square inch, count- ing the warp and flUlng— Not bleached, dyed, colored, stained, painted, or printed— Valued at not over 121 cents per square yard — Not exceeding 2J square yards 3i cents per square yard.. . 31 cents per square yard. to the pound. Exceeding 2i and not exceed- 4 cents per square yard 4 cents per square yard. ing 3J square yards to the pound. Exceeding 3 J and not exceeding 4 J cents per square yard.. . 41 cents per square yard. Ssquare yards to the pound. Exceeding 5 square yards to 5 cents per square yard 5 cents per square yard. the pound. Valued at over 12^ and not over 40 per cent 51 cents per square yard. 14 cents per square yard. Valued at over 14 and not over 16 40 per cent 61 cents per square yard. cents per square yard. Valued at over 16 and not over 20 40 per cent 8 cents per square yard. cents per square yard. Valued at over 20 cents per square 40 per cent 10 cents per square yard, but not less than 40 per yard. cent. Bleached— Valued at not over 15 cents per square yard- Not exceeding 2i square yards 41 cents per square yard... 41 cents per square yard. to the pound. Exceeding 2} and not exceeding 5 cents per square yard 5 cents per square yard. 3 J square yards to the pound. Exceeding 3 J and not exceeding 51 cents per square yard... 61 cents per square yard. 5 square yards to the pound. Exceeding 5 square yards to the 6 cents per square yard 6 cents per square yard. pound. Valued at over 15 and not over 16 40 per cent 61 cents per square yard. cents per square yard. Valued at over 16 and not over 20 40 per cent 8 cents per square yard. cents per square yard. Valued at over 20 and not over 40 per cent Hi cents per square yard 25 cents per square yard. Valued at over 25 cents per square 40 per cent 121 cents per square yard, yard. but not less than 40 per cent. 72 COMPARISON OF THE TABIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. Para- Rate of duty under— graph Classification. act of 1909. Acton897. Act of 1909. Cotton cloth — Continued. Exceeding 200 and not exceeding 300 threads, etc. — Continued. Dyed, colored, stained, painted, or printed — Valued at not over 175 cents per square yard — Not exceeding 35 square yards 6i cents per square yard. . . 0} cents per square yard. to the pound. Exceeding 3i square yards to 7 cents per square yard 7 cents per square yard. the pound. Valued at over 17J and not over 40 per cent S cents per square yard. 20 cents per square yard. Valued at over 20 and not over 40 per cent 11} cents per square yard. 25 cents per square yard. Valued atover 25 cents per square 40 per cent 125 cents per square yard. yard. but not less than 40 per cent. 319 Exceeding 300 threads to the square inch, counting the warp and flll- ing- Not bleached, dyed, colored, stained, painted, or printed — Valued at not over 14 cents per square yard- Not exceeding 2 square yards 4 cents per square yard 4 cents per square yard. to the pound. Exceeding 2 and not exceeding i\ cents per square yard... 45 cents per square yard. 3 square yards to the pound. Exceeding 3 and not exceeding 5 cents per square yard 6 cents per square yard. 4 square yards to the pound. Exceeding 4 square yards to the 5^ cents per square yard.. . 5j cents per square yard. pound. Valued at over ] 4 and not over 16 40 per cent 65 cents per square yard. cents per square yard. Valued at over 16 and not over 20 40 per cent 8 cents per square yard. cents per square yard. Valued at over 20 and not over 25 40 per cent 11} cents per square yard. cents per square yard. Valued at over 25 cents per square yard. 40 per cent 12J cents per square yard, but not less than 40 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE 1.— COTTON MANUFACTURES. 73 Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. Cotton cloth— Continued. Exceeding 300 threads to the square inch, etc.— Continued. Bleached — Valued at not over ir> cents per square yard- Not exceeding 2 square yards 5 cents per square yard — 5 cents per square yard. to the pound. Exceeding 2 and not exceeding 51 cents per square yard.. . 5i cents per square yard. 3 square yards to the pound. Exceeding 3 and not exceeding cents per square yard 6 cents per square yard. 4 square yards to the pound. Exceeding 4 square yards to the OJ cents per square yard... 6 J cents per square yard. pound. Valued at over 10 and not over 20 40 per cent 8 cents per square yard. cents per square yard. Valued at over 20 and not over 40 per cent Hi cents per square yard. 25 cents per square yard. Valued at over 26 cents per square 40 per cent 12J cents per square yard, yard. but not less than 40 per cent. Dyed, colored, stained, painted, or printed— Valued at not over 20 cents per square yard — Not exceeding 3 square yards to 6i cents per square yard... 6J cents per square yard. the pound. Exceeding 3 square yards to 8 cents per square yard.. . . 8 cents per square yard. the pound. Valued at over 20 and not over 40 per cent 11 J cents per square yard. 25 cents per square yard. Valued at over 25 cents per square yard. 40 per cent 12i cents per square yard, but not less than 40 per cent. 74 COMPAKISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. Para- graph act of 1909. Classification. The term cotton cloth, or cloth, wher- ever used in the paragraphs of this schedule, unless otherwise specially provided for, shall be held to include all woven fabrics of cotton in the piece or other^vise, whether figured, fancy, or plain, the warp and filling threads of which can be counted by unravel- ing or other practicable means (act of 1897). The term cotton cloth, or cloth, ^\herever used in the paragraphs of ■^ this schedule, unless otherwise spe- cially provided for, shall be held to in- clude all woven fabrics of cotton in the piece or cut in lengths,whelher figured , fancy, or plain, the warp and filling threads of which can be counted by unraveling or other practicablemeans, and shall not include any article, fin- ished or unfinished, made from cot- ton cloth. In determining the count of threads to the square inch in cotton cloth, all the warp and filling threads, whether ordinary or other than ordi- nary, and whether clipped or un- cUpped, shall be counted. In the as- certainment of the weight and value, upon which the duties, cumulative or other, imposed upon cotton cloth are made to depend, the entire fabric and all parts thereof, and all the threads of which it is composed, shall be included. The terms bleached, dyed, colored, stained, mercerized, painted", or printed, wherever applied to cotton cloth in this schedule, shall be taken to mean respectively all cot- ton cloth which either wholly or in part has been subjected to any of these processes, or which has any bleached, dyed, colored, stained, mercerized, painted, or printed threads in or upon any part of the fabric (act of 1909) . Rate of duly under- Act of 1909. COMPAEISON OP THE TARIFFS OF 1897 AND 1909. 75 SCHEi)ULE I.— COTTON MANUFACTURES. Para- graph Olassiflcation. Rate of duty under — act of 1909. Art of 1897. Act of 1909. 321 Cloth, composed of cotton or other vege- table fiber and silk, whether known as silk-stripod sleeve linings, silk stripes, or otherwise, of which cotton is the component material of chief value. Scts.persq. yd.andSOp. cL. Cloth, composed of cotton or other vege- table fiber and silk, whether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton 8cts.persq.yd.and30p.ct. or other vegetable fiber is the com- ponent material of chief value. None of above shall pay less than Cotton cloth, filled or coated 50 per cent 50 per cent. 3 cts. p. sq. yd. and 20 p. ct. 3cts. persq. yd. and 20p. ct. 3 cts. persq. yd. and 20 p. ct. 3 cts. persq. yd. and 20 p. ct. 6 cts. per sq. yd. and 20p. ct. Oilcloths (except silk oilcloths and oil- cloths for floors). Cotton window Hollands Tracing cloth 322 Handkerchiefs or mufflers composed of cotton, whether in the piece or other- wise and whether finished or un- finished : Not heiruued, or hemmed only, shall pay the same rates of duty. But none shall pay a less rate than. . . ■ Hemstitched, or imitation hem- As cloth. (Par. 315, etc.).. 45 per cent As cloth. (Par. 315, etc.) 45 per cent. As cloth, plus 10 per cent . As cloth, plus 10 per cent. stitched, or revered, or have drawn threads, shall pay the same rates of duty. But none shall pay a less rate than .. . Embroidered in any manner, whether with an initial letter, monogram, or 55 per cent 55 per cent. GO per cent 60 per cent. otherwise, by hand or machinery. or are tamboured, appliquiSed, or, trimmed wholly or in part with lace or with tucking or insertion, shall not pay a less rate of d uty than. - 76 COMPARISON OF THE TABIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. Para- graph act of 1909. Classification. In addition to the duty or duties im- posed upon cotton cloth by the vari- ous provisions of this section, there shall be paid the following cumula- tive duties, the intent of this para- graph being to add such duty or duties to those to which the cotton cloth would be liable if the provi- sions of this paragraph did not exist, namely: On all — Cotton cloth in which other than the ordinary warp and filling threads are used to form a figure or fancy effect, whether known as lappets or other- wise: o Valued at not more than 7 cents per square yard. N'alued at more than 7 cents per sq. yd . Cotton cloth mercerized or subjected to any similar process. Clothing, ready-mado, and articles of wearing apparel of every description, composed of cotton or other vegetable filler, or of which cotton or other vege- table fiber is the component material of chief value, made up or manufac- tured, wholly or in part, by the tailor, seamstress, or manufacturer, n. s. p. f. Neckties or neckwear, composed of above material and make. Outside garments having India rubber as a component material . Rate of duty under- 1 cent per square yard b, . . 2 cents per square yard f>. . 50 percent. TjO percent. 15cts.per It), and 50 per ct. 1 cent per square yard, i* 2 cents per square ytird.b 1 cent per square yard. 50 per cent. a Text of paragraph 313, act of 1897: Cotton cloth in which other than the ordinary warp and filling threads have been introduced in the process of weaving to form a figure, whether known as lappets or otherwise, and whether unbleached, bleached, dyed, colored, stained, painted, or printed, shall pay, in addition to the duty herein provided for other cotton cloth of the same description, or condition, weight, and count of threads to the square inch, 1 cent per square yard if valued at not more than 7 cents per square yard, and 2 cents per square yard if valued at more than 7 cents per square yard. b In addition to the rates as apply to cotton cloth (in paragraphs 315, etc.). COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. 77 Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 325 Pluslies, velvets, velveteens, and all pile fabrics, cut or uncut, whether or not the pile covers the entire sur- face, composed of cotton or other vegetable fiber (except flax): Not bleached, dyed, colored, stained, painted, or printed. Bleached, dyed, colored, stained, painted, or printed. 9 c. per sq. yd. and 26 p. ct. . 12 c. per sq. yd. arid 25 p. ct. 9c.persq:yd.and25p. 12 c. per sq. yd. and 25 p 47J per cent. 9 c. per sq. yd. and 25 p. 12 c. per sq. yd. and 25 p 18 c. per sq. yd. and 25 p 47^ per cent. 10 per cent. 47i per cent. 50 per cent. 50 per cent. ct. ct. Corduroys, cut or uncut, whether or not the pile covers the entire surface composed of cotton or other vege- table fiber (excep't flax): Not bleached, dyed, colored, stained, painted, or printed. Bleached, dyed, colored, stained, painted, or printed. Weighmg 7 ounces or over per square yard. 9 0. per sq. yd. and 25 p. ct. . 12 c. per sq. yd. and 25 p. ct . 18 0. per sq. yd. and 25 p. ct . ct. ct. .ct. Manufactures or articles, including bias dress facings or skurt bindings , made or cut from plushes, velvets, velvet- eens, corduroys, or other pile fab- rics, shall be subject to the foregoing rates of duty and in addition thereto. None shall pay less than 10 per cent 47^ per cent 326 Curtains, table covers, and all articles manufactured of cotton chenille, or of which cotton chenille is the compo- nent material of chief value. Tapestries, and other Jacquard figured upholstery goods, weighing over 6 ounces per square yard, composed wholly or in chief value of cotton or other vegetable fiber, in the piece or otherwise. 78 COMPAKISON OF THE TAKIFFS OF 1897 AND 1909. SCHEDULE I.— COTTON MANUFACTURES. Para- graph Classification. Rate of duty under — act of 1909. Act of 1897. Act of 1909. Stockings, hose, and half-hose: 327 Made on l^nitting machines or frames, 30 per cent 30 per cent. composed of cotton or other vege- table fiber, n. s. p. f. 328 Selvedged, fashioned, narrowed, or shaped wholly or in part by knit- ting machines or frames, or knit by hand, including such as are commercially known as seamless or clocked stockings, hose and half-hose, composed of cotton or other vegetable fiber, finished or unfinished- Valued not more than $1 per dozen 50cts.perdo2.andl5p.ct. 70 cts. per doz. and 16 p. ct. pairs. 1 Valued more than $1 and not more ■ 60cts.perdoz.and 15p.ct. 85 cts. per doz. and 15 p. ct. than $L50 per dozen pairs. Valued more than $'.60 and not 70 cts. per doz. and 15 p. ct . 90 cts. per doz. and 15 p. ct. more than $2 per dozen pairs. Valued more than $2 and not more $1.20 per doz. and 15 p. ct. . S1.20per doz. and 15 p. ct. than $3 per dozen pairs. Valued more than $,'J and not more $2 per dozen and 15 p. ct. . . $2 per dozen and 15 p. ct. than $5 per dozen pairs. Valued more than $5 per dozen pairs . Men's and boys' cotton gloves, knitted 55 per cent 65 per cent. or woven: Valued not more than $0 per dozen SO per cent (n. e.) 50 cts. per doz. and 40 p. ct. pairs. 329 \"alued more than $6 per dozen pairs. . Shirts and drawers, pants, vests, union suits, combination suits, tights, sweaters, corset covers, and all un- derwear of every description made wholly or in part on knitting ma- chines or frames, or knit by hand, finished or unfinished (not includ- ing stockings, hose and half-hose), composed of cotton or other vege- table fiber: 60 per cent (n. o') 50 per cent. Valued not more than 81.60 per dozen. GO cts. per doz. and 15 p. ct . GO cts. per doz. and 16 p. ct. Valued more than SI. 50 and not more SI. 10 per doz. and 15 p. ct. . $1.10 per doz. and 15 p. ct. than $3 per dozen. Valued more than S3 and not more than S5 per dozen. 11.50 per doz. and 25 p. ct.. $1.60 per doz. and 25 p. ct. Valued more than S5 and not more than $7 per dozen. $1.75 per doz. and 35 p. ct. . $1.76 per doz. and 35 p. ct. Valued more than .S7 and not more than $15 per dozen. .S2.25 per doz. and 35 p. ct. . $2.25 per doz. and 35 p. ct. Valued above $15 per dozen 50 per cent 60 per cent. COMPARISON OF THE TAKIFFS OF 189*7 AND 1909. SCHEDULE I.— COTTON MANtTFACTTTRES. 79 Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 330 Bandings, beltings, bindings, cords, lin- ing for bicycle Lires, ribbons, tapes, and webs or webbing, made of cotton 45 per cent (See par. 349, page 83. or other vegetable fiber, whether com- posed in part of India rubber or other- wise, and not embroidered by hand or machinery. (Act of 1897.) Bone casings, garters, tire fabric or fab- 45 per cent 45 per cent. ric suitable for use in pneumatic tires, suspenders and braces, and tubing, made of cotton or other vegetable fiber. and India rubber, or of which cotton or other vegetable fiber is the compo- nent material of chief value, and not embroidered by hand or machinery. Spindle banding, woven, braided or 10 cts. per lb. and 15 p. ct.. 10 cts. per lb. and 15 p ct. twisted lamp, stove, or candle wick- ing made of cotton or other vegetaoie fiber. Loom harness, healds or collets made of 50 cts. per lb., and 26 p. ct. . 60 cts. per lb. and 26 p ct. cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value." Boot, shoe, and corset lacings made of cotton or other vegetable fiber. 25 cts. per lb. and 15 p. ct.. 25 cts. per lb. and 15 p ot. Labels, for garments or other articles. 50cts. perlb. and30p. ct.. 50 cts. per lb. and 30 p ct. composed of cotton or other vegetable fiber. Belting for machinery made of cotton or other vegetable fiber and India rubber, or of which cotton or other vegetable 30 per cent. fiber is the component material of . chief value. 331 Cotton table damask 40 per cent 40 per cent. 40 per cent. Manufactures of cotton table damaslc 40 per cent (n. e.) or of which cotton table damask is the component material of chief value. not specially provided for. Cotton duck 35 per cent 45 per cent (n. e.) 45 per cent. 332 Articles made from cotton cloth, whether finished or unfinished, n. s. p. f. Manufactues of cotton, or of which cot- ton is the component material of chief value, not specialiy provided for. 45 per cent 45 per cent. o Collets are not specified in the act of 1897. b Not enumerated, but dutiable as cloth, probably under paragraph 316, SCHEDTTLE J.— FIAX, HEMP, AND JTTTE, AND MANUFACTURES OF. Para- Rate of duty under — Classification. act . of 1909. Act of 1897. Act of 1909. Flax: 333 334 Not hackled or dressed Ict.pcrlb. ($22.40 per Ion). 3cls.p.lb. ($67.20 per ton). 1 ct. per lb. ($22.40 per ton) . 335 Hackled, known as "dressed line" 3 els. p. lb. ($07.20 per ton). 337 Hemp: Tow of $20 per ton $22.50 per ton. Hackled, known as " lino of hemp ". . . Yarns of jute: $40 per ton $45 per ton. 338 Slnele yarns made of jute— Not finer than 5 lea or number 1 ct. per lb. and 10 p. ct — let. per lb. and lOp. ct. 35 per cent. Yarns made of jute, n. s. p. f 45 per cent (n. e.) 35 per cent. 339 Cables and cordage: 2 cents per pound. 3 cent per pound. Composed of istle, Tampico flbor, ma- nila, sisal grass or sunn, or a mixture of these or any of them. 340 Threads, twines, or cords, composed of these substances or eilhrr of them is the component material of chief value: Made from yarn not finer than— ISl cents per pound V2'l cents per pound. Foreach additional lea or number, J cent per lea per pound. . . :| cent per lea per pound. anaddil.ional. 341 Yarns of flax, hemp, or ramie, or a mix- ture of any of thorn: Single yarns in the gray- (i cents per pound. 40 per cent. finer than 80 lea or number. Single yarns, finer than 80 lea or num- ber. 15 per cent. 45 per cent (n.e.) 35 per cent. 342 Flax gill nettings, nets, webs, and seines: Made of thread, twine, or cord from yarn not finer than— .5 lea or number 13 cts. per lb. and 25 p. ct . 13J cts. per lb. and 25p. cL J cent per lea per pound 10 cts. per lb. and 20 p. ct. 12J cis. per lb. and 20 p. c. 5 cent per lea per pound For each and every lea or number.. an additional. and 25 per cent. and 20 per cent. 80 COMPARISON OF THE TAKIFFS OF 1897 AND 1909. 81 SCHEDULE J.— FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. Para- Rate of duty under — graph Classification. act of 1909. Act of 1897. Act of 1909. 343 T'loor mattings, plain, fancy, or figured, manufactured from straw, round or split, or other vegetable substances, n. o. p. f . , and having a warp of cotton, hemp, or other vegetable substance, including what are com' monly known as China, Japan, and India straw matting: a Valued not exceeding 10 cents per 3 cents per square yard 3J cents per square yard. square yard. Valued exceeding 10 cents per 7 cents per square yard and 31 cents per square yard. square yard. 25 per cent. 344 Carpets, carpeting, mats and rugs made of fiax, hemp, jute, or other vege- table fiber (except cotton): Valued not exceeding 15 cts p. sq. yd. . 5cts.persq.yd.and35p.ct. 4 cts. per sq. yd. and 30 p. c. Valued above 15 cts p. sq yd lOcts.p.sq. yd. and35p.ct. 8 cts. per sq. yd. and 30 p. c. 345 Hydraulic hose, made in whole or in part of: Cotton 20 cents per pound 15 cents per pound. 15 cents per pound. 15 cents per pound. Flax, hemp, ramie, or jute. .......... Flume hose, made in whole or in part of cotton, fiax, hemp, ramie, or jute. 346 Tapes composed wholly or in part of flax, woven with or without metal 40 per cent 40 per cent. threads, on reels, spools, or otherwise. "■ designed expressly lor use in the man- ufacture of measuring tapes. 347 Oilcloth for floors, stamped, painted, or printed, including linoleum or cor- ticene, figured or plain, and all other oilcloth (except sillc oilcloth): Under 12 feet in width 8cts.persq.yd.andl5p.ct. 12 feet and over in width 20ctB.persq. yd- and 20p.c. Linoleum or corticene, inlaid 20 cts. persq.yd. and 20 p.c. Linoleum, corticene, and all other fab- rics or coverings for floors, made in part of oil or any similar product. plain, stamped, painted or printed,. only, n. s. p. f.: Nine feet or under in width 8 cts. per sq. yd. and 15 p. c. 12 cts. per sq. yd. and 15 p.c. 20 cts. per sq. yd. and 20 p.c. Over 9 feet in width Of whatever width, the composition of which forms designs or patterns, whether inlaid or otherwise, by whatever name known. Oilcloth for floors: Nine feet or less in width. .. .. 6 cts. per sq. yd. and 15 p. c. 10 cts. persq.yd. and 15 p.c. Over 9 feet in width a Warp of cotton, hemp, or other v( & Not enumerated but dutiable as cloth 40655—10 6 substance, not specified in the act of 1897. under paragraphs 315-319. 82 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE J.— FLAX, HEMP, AND JTTTE, AND MANUFACTURES OF. Classification. Rate of duty under- Act of 1897. Act of 1909. Mats for iJoors made of oilcloth, lino- leum orcorticone. Cork carpets , Waterproof cloth composed of cotton or other vegetable fiber, whether com- posed in part of india rubber or other- wise. Shirt collars and cuffs: Composed of cotton , Composed ;n whole or in part of linen. Act of 1897. 20cts.persq. yd.and20p.c, 10 cts.per sq. yd. and 20 p.c. 45 cts. per doz. and 15 p. ct. 40cts. per doz. and 20 p. ct 60 per cent 20 cts. persq. yd. and20p.c. 10 cts. per sq. yd. and 20 p.c. 45 cts. per doz. and 15 p. ct. 40 cts. per doz. and 20 p. ct. lace window curtains, tidies, pillow shams, bed sets, insertings, flouacings, and other lace articles; handkerchiefs, napkins, wearing apparel, and other artitles, made wholly or in part of lace, or in imita- tion of lace; nets or nettings, veils and veilings, ctamines, vitrages, neck rufflings, ruchings, tuckings, flutings, and quillings; embroideries and all trimmings, including braids, edgings, insertings, flouncings, galloons, gor- ings, and bands; wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a letter, monogram, or otherwise; tam- boured or appliquded articles, fabrics or wearing apparel; hemstitched or tucked fiouncings or skirtings, and articles made wholly or in part of ruf- flings, tuckings, or ruchings; all of the foregoing, composed wholly or in chief value of flax, cotton, or other vege- table fiber, and not elsewhere specially provided for, whether composed in part of india rubber or otherwise.^ o Shall besubject to the same rateof duty herein provided foroilcloth, linoleum, or corticene (act of 1909). b Provided, That no wearing apparel or other article or textile fabric, when embroidered by hand or machinery, shall pay duty at a less rate than that imposed in any schedule upon any embroideries of the materials of which such embroidery Is composed . ( Actof 1897.) COMPAKISON OF THE TAEftTS OF 1897 AND 1909. 83 SCHEDQLE J.— FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. Para- graph act ol 1909. Classification. Bate of duty under- Aot of 1897. Act of 1909. Act of 1909. Laces, lace window curtains, and all 60percent. ottier lace articles; handkerchiefs, nap- kins, wearing apparel, and all other articles made wholly or in part of lace or laces or in imitation of lace; nets, nettings, veils, veilings, neckruliiings, ruchings, tuckings, fiutings, quillings, embroideries, trimmings, braids, featherstitch braids, edgings, inserts ings, flouncings, galloons, gorings, bands, bandings, belts, beltings, bindings, cords, ornaments, ribbons, tapes, webs, and webbings; wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a plain or fancy letter, initial, or monogram, or otherwise, or tamboured, appliqu6ed, or scalloped, by hand or machinery, for any pur- pose, or from which threads have been drawn, cut, or punched to produce openwork, ornamented or embroid- ered in any manner herein described, in any part thereof, however small; hemstitched or tucked flouncings or skirtings; all of the foregoing, com- posed wholly or in chief value of cot- ton, flax, or other vegetable fiber, or of cotton, flax, or other vegetable fiber and india rubber, or of cotton, flax, or other vegetable fiber, india rubber, and metal, and not else- where specially provided for.o a Provided, That no article composed wholly or in chief value of one or more of the materials or goods specified in this paragraph, shall pay a less rate of duty than the highest rate imposed by this section upon any of the materials or goods of which the same is composed : A nd provided further, That no article or fabric of any description, composed of flax or other vegetable fiber, or of which these materials or any of them is theoomponent material of chief value, when embroidered by hand or machinery, or having hand or machin- ery embroidery thereon, shall pay a less rate of duty than that imposed in this section upon any embroid- eriesof the materials of which such embroidery iscomposed . (Act of 1909.) Note.— For Bandings, etc., under act ol 1897, see par. 330, page 79. 84 COMPAKISON OF THE *TAKIFFS OF 1897 AND 1909. SCHEDULE J.— FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. Classification. Kate of duty under— Act of 1909. Laces/ embroideries, edgings, insertings, galloons, flouncings, nets, nettings, trimmings, and veils, composed of cot- ton, silk, artificial silk, or other mate- rial (except wool), made on the Lever or Gothrough machine. Provided, That no wearing apparel, handkerchiefs, or articles of any de- scription, composed wholly or in chief value of any of the foregoing, shall pay a less rate of duty than that imposed upon the articles or the materials of which the same are composed. Lace window curtains, nets, nettings, pillow shams, and lied sets, finished or unfinished, made on the Notting- ham lace-curtain machine or on the Nottingham warp machine, com- posed of cotton or other vegetable fiber, counting between the warp threads — « Spointsorspacestotheinch For each additional point or space in excess of 5, an additional. None shall pay a less rate than Plain woven fabrics of single jute yams, weighing not less than G ounces per square yard, counting the warp and filling: 6 Not exceeding 30" threads to the square inch. Exceeding 30 and not exceeding 55 threads to the square inch. Pile fabrics of which flax is the compo- nent material of chief value. Pile fabrics, whether or not the pile cov- ers the entire surface, composed of flax, or of which flax is the component material of chief value. Articles and manufactures made from such fabrics, n.s. p. f. Bags or sacks made from plain woven fabrics, ofsinglejute yams, not dyed, colored, stained, painted, printed, or bleached, and not exceeding 30 threads to the square inch, counting the warp and filling. 70 per cent. 1 ct. p. sq. yd. and 20p. ct.. J ct. p. sq. yd. and 20 p. ct. 50 per cent g ct. per lb and 15 p. c. |ct.perlb.andl5p.ct.. 60 per cent.. I ct. per lb. and ISp.ct. . Ict.persq. yd. and20p.ct. Jet. persq. yd.and20p.ct. 50 per cent. Va ct. perlb.andl5p.ct. I ct. per lb. and 15 p. ct. 60 per cent. 60 per cent. I ct. per lb. and 15 p. ct. a Nets and nettings not specified in the act of 1897. 6 Not exceeding 60 inches in width. (Act of 1897.) COMPAElSOir OF THE TARIFFS OF 1897 AND 1909. 85 SCHEDULE J.— FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. Classification. Rate of duty under— Act of 1897. Act of 1909. Bagging for cotton, gunny cloth, and ,% cent per pound . similar fabrics, suitable for covering cotton, composed of single yarns made of jute, jute butts, or hemp, not bleached, dyed, colored, stained, painted, or printed, not exceeding 16 threads to the square inch, counting the warp and filling, and weighing not less than 15 ounces per square yard. Handkerchiefs composed of flax, hemp, or ramie, or of which these substances, or either of them, is the component material of chief value, whether in the piece or otherwise, and whether fin- ished or unfinished: Not hemmed or hemmed only 50 per cent . Hemstitched, or imitation hem- 55 per cent . stitched, or revered, or with drawn threads, but not embroidered, ini- tialed, or in part of lace, a Woven fabrics and articles not specially provided for, composed of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, weighing 4J ounces or more per square yard counting the warp and filling: Containing not more than 60 threads to the square inch. Containing more than 60 and not more than 120 threads to the square inch. Containing more than 120 and not more than 180 threads to the square inch. Containing more than 180 threads to the square inch. None shall pay less than 50 per cent . Woven fabrics of flax, hemp, or ramie, 35 per cent, or of which these substances or either of them is the component material of chief value, including such as is known as shirting cloth, weighing less than 4^ ounces per square yard and con- taining more than 100 threads to the square inch, counting the warp and filling. a Or in part of lace, not specified in the act of 1857. -^ cent per pound. 50 per cent. 55 per cent. 1^ cts. p. sq. yd. and 30 p. ct. 2 J cts. p. sq. yd. and 30 p. ct. 6 cts. p. sq. yd. and 30 p. ct. , 9 cts p. sq. yd. and 30 p. ct . . 1^ cts. p. sq. yd. and 30 p. ct. 2] cts. p. sq. yd. and 30 p. ct. 6 cts. p. sq. yd. and 30 p. ct. 9 cts. p. sq. yd. and 30 p. ct. 50 per cent. (See following two.) 86 COMPABISON OP THE TAKIFFS OF 18^1 AND 1909. SCHEDULE J.— FLAX, HEMP, AND JTTTE, AND MANUFACTtTBES OF. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. Plain woven fabrics (not including ar- ticles, finished or unfinished) of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, including such as is kno»Ti as shirt- ing cloth, weighing less than 4J ounces per square yard: Containing not more than 100 tlu-eads to the square inch, counting the warp and filling. Containing more than 100 threads to the square inch, counting the warp and filling. Woven articles, finished or unfinished, of flax, hemp, ramie, or other vege- table fiber, or of which these sub- stances, or any of them, is the compo- nent material of chief value, n. s. p. f. Manufactures of flax, hemp, ramie, or other vegetable flber, or of which these substances, or any of them, is the com- ponent material of chief value, not specially provided for. Istle or tampico, when dressed, dyed, or combed. 30 per cent. 35 per cent. 45 per cent. 45 per cent. 20 per cent. 358 359 20 per cent (n. c.) SCHEDULE K.— WOOL, AND MANUFACTURES OF. Classification. Rate of duty under- Act of 1897. [Note.— The text of paragraphs 3C0- 371 is identical in both acts; For classification and rates see pages 90 and 91.] All Wools, hair of the camel, goat, alpaca, and other like animals shall be di- vided, for the purpose of fixing the duties to be charged thereon, into the three following classes: Class one, that is to say, merino, mestiza, metz, or metis wools, or other wools of Merino blood, immediate or remote, Down clothing wools, and wools of like character with any of the preced- ing, including Bagdad wool, China lamb's wool, Castel Branco, Adrian- ople skin wool or but.cher's wool, and such as have been heretofore usually imported into the United States from Buenos Aires, New Zealand, Aus- tralia, Cape of Good Hope, Russia, Great Britain, Canada, Egypt, Mo- rocco, and elsewhere, and all wools not hereinafter included in classes two and three. Class two, that is to say, Leicester, Cotswold, Lincolnshire, Down comb- ing wools, Canada long wools, or other like combing wools of English blood, and usually known by the terms herein used, and also hair of the camel, Angora goat, alpaca, and other like animals. Class three, that is to say, Donskoi, native South American, Cordova, Valparaiso, native Smyrna, Russian camel's hair, and all such wools of like character as have been heretofore usually imported into the United States from Turkey, Greece, Syria, and elsewhere, excepting improved wools hereinafter provided lor. 87 88 COMPABISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE K.— WOOL, AND MANUFACTTTBES OF. Classification. Rate of duty under— Act of 1897. Act of 1909. The standard samples of all wools which are now or may be hereafter deposited in the principal custom- houses of the United States, under the authority of the Secretary of the Treasury, shall be the standards for the classification of wools under this act, and the Secretary of the Treas- ury is authorized to renew these standards and to make such addi- ■ tions to them from time to time as may be required, and he shall cause to be deposited like standards in other custom-houses of the United States when they may be needed. Whenever wools of class three shall have been improved by the admix- ture of Merino or Enghsh blood , from their present character as represented by the standard samples now or hereafter to be deposited in the prin- cipal custom-houses of the United States, such improved wools shall bo classified for duty either as class one or as class two, as the case may be. The duty on wools of the first class which shall be Imported washed shall be twice the amount of tlie duty to wliich they would be subjected if imported unwashed; and the duty on wools of the first and second classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed. The duty on wools of the third class, if imported in condi- tion for use in carding or spinning into yarns, or which shall not contain more than eight per centum of dirt or other foreign substance, shall be three times the duty to which they would otherwise be subjected. Unwashed wools shall be considered such as shall have been shorn from the sheep without any cleansing— that is, in their natural condition. Washed wools shall be considered such as have been washed with water only on the sheep's back, or on the skin. Wools of the first and second classes washed in any other manner than on the sheep's back or on the skin shall be considered as scoured wool. COMPARISON OF THE TARIFFS OF 1897 AND 1909, 89 SCHEDULE K.— WOOL, AND MANUFACTURES OF. Classification. Rate of duly under- Act of 1897. Act of 1909. The duty upon wool of the sheep or hair of the camel, Angora goat, alpaca, and other like animals, of class one and class two, which shall be imported in any other than ordinary condition, or which has been sorted or increased in value by the rejection of any part of the original fleece, shall be twice the duty to which it would be otherwise subject: Provided, That skirted wools as imported in eighteen hundred and ninety and prior thereto are hereby excepted. The duty upon wool of the sheep or hair of the camel, Angora goat, alpaca, and other like animals of any class which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. When the duty assessed upon any wool equals three times or more that which would be assessed if said wool was im- ported unwashed, the duty shall not be doubled on account of the wool being sorted. If any bale or package of wool or hair specified in this act invoiced or entered as of any specified class, or claimed by the importer to be dutiable as of any specified class, shall contain any wool or hair subject to a higher rate of duty than the class so specified, the whole bale or package shall be subject to the highest rate of duty chargeable on wool of the class subject to such higher rate of duty, and if any bale or package be claimed by the importer to be shoddy, mungo, flocks, wool, hair, or other material of any class specified in this act, and such bale contain any admixture of any one or more of said materials, or of any other material, the whole bale or package shall be subject to duty at the highest rate imposed upon any article in said bale or package. 90 COMPAEISON OF THE TAEIPFS OF 1897 AND 1909. SCHEDULE K.— WOOL, AND MANTTFACTUEES OF. Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. 3B9 The duty upon all wools and hair of the first class shall be eleven cents per pound, and upon all wools or hair of the second class twelve cents per pound. 370 On wools of the third class and on cam- el's hair of the third class the value whereof shall be twelve cents or less per pound, the duty shall be four cents per pound. On wools of the third class, and on camel's hair of the third class, the value whereof shall ex- ceed twelve cents per pound, the duty shall be seven cents per pound. 371 The duty on wools on the skin shall be one cent less per pound than is im- posed in this schedule on other wools of the same class and condition, the quantity and value to be ascertained under such rules as the Secretary of the 'I'reasury may prescribe. Classification arid rates ofpiragraphs sno-sii. Wools, hair of the camel, goat, alpaca, or other like animals, unmanufactured: Class 1. Merino, mestiza, metz, or metis wools, or other wools of Merino blood, immediate or re- mote, Down clothing wools, and wools of like character with any of the preceding, including Bag- dad, China lamb's wool, Castel Branco, Adrianople skin wool or butchers' wool, and such as have been heretofore usually imported into the United States from Buenos Aires, New Zealand, Aus- tralia, Cape of Good Hope, Rus- sia, Great Britain, Canada, Egypt, Morocco, and elsewhere, and all wools not hereinafter included in classes 2 and 3— Unwashed wool — On the skin 10 cents per pound 10 cents per pound. Not on the skin 11 cents per pound 11 cents per pound. Washed wool — On the skin 21 cents per pound 22 cents per pound 33 cents per pound 21 cents per pound. 22 cents per pound. 33 cents per pound. Scoured wool COMPAEISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE K.— WOOL, AND MANUFACTURES OF. 91 Para- graph Classification. Rate of duly under— act of 1909. Act of 1897. Act of 1909. Wools, hair of the camel, etc.— Cont'd. Class 2. Leicester, Cotswold, Lincoln- shire, Down combing wools, Canada long wools, or other like combing wools of English blood, and usually known by the terms herein used, and also hair of the * camel, Angora goat, alpaca, and other like animals — Washed and unwashed wool— 11 cents per pound 12 cents per pound 3G cents per pound 11 cents per pound. 12 cents per pound. 36 cents per pound. Not on the skin Camel's hair — Washed and unwashed 12 cents per pound 36 cents per pound 12 cents per pound. 36 cents per pound. Hair of the Angora goat, alpaca, and other like animals — Washed and unwashed 12 cents per pound 36 cents per pound 12 cents per pound. 36 cents per pound. Class 3. Donskoi, native South Ameri- can, Cordova, Valparaiso, nsftive Smyrna, Russian camel's hair. and all such wools of like character as have been heretofore usually ^ imported into the United States from Turkey, Greece, Syria, and elsewhere — Valued 12 cents or less per pound- Washed and unwashed wool- 3 cents per pound. 4 cents per pound. 12 cents per pound. Scoured wool 12 cents per pound Camel's hair, Hussian— Washed and unwashed 4 cents per pound 4 cents per pound. 12 cents per pound. Scoured 12 cents per pound Valued over 12 cents per pound — Washed and unwashed wool- 6 cents per pound. 7 cents per pound. 21 cents per pound. 7 cents per pound Scoured wool 21 cents per pound Camel's hair, Russian- 7 cents per pound 7 cents per pound. 21 cents per pound. 30 cents per pound. 25 cents per pound. 20 cents per pound. Scoured 21 cents per pound 30 cents per pound 25 cents per pound 20 cents per pound 372 Top waste, stubbing waste, roving waste, ring waste, and garnetted waste. Shoddy Noils, wool extract, yarn waste, thread waste, and all other wastes composed wholly or in part of wool, n. s. p. f. 92 COMPABISON OP THE TAEIFFS OF 1897 AND 1909. SCHEDTTIE K.— WOOL, AND MANUFACTURES OF. Para- Rate of duty under — graph Classification. act of 1909. Act of 1897. Act of 1909. 374 Woolen rags, mungo, and flocks 10 cents per pound 10 cents per pound. 375 Combed wool or tops, made wholly or in part of wool or camel's hair- Valued not more than 20 cents per Under par. 370 (n. e.) 24} cts. per lb. and 30 p. ct pound. Valued more than 20 cents per pound. . Under par. 370 (n. e. ) 308 cts. per lb. and 30 p. ct 370 Wool and hair advanced in any manner, or by any process of manufacture, beyond the washed or scoured con- dition, not specially provided for: Valued not more than 40 cents per 33 cis. per lb. and SO p. ct. . 33 cts. per lb. and 50 p. ct. pound. Valued above 40 and not above 70 44 cts. per lb. and 50 p. ct. . 44 cts. per lb. and 50 p. ct. cents per pound. Valued over 70 cents per poimd 44 cts. per lb. and 55 p. ct . . 44 cts. per lb. and 55 p. ct. 377 Yarns, made wholly or in part of wool : Valued not more than 30 cents per 27J cts. per lb. and 40 p. ct. . 27J cts. per lb. and 35 p. ot. pound. Valued more than 30 cents per poimd . . 381 cts. per lb. and 40 p. ct. . 38i cts. per lb. and 40 p. ct. 378 Cloths, woolen or worsted: Valued not more than 40 cents per 33 cts. per lb. and 60 p. ct. . . 33 cts. perlb. and 50p. ct. pound. Valued more than 40 and not more 44 cts. per lb. and 50 p. ct. . . 44 cts. per lb. and 50 p. ct. than 70 cents per pound. Valued above 70 cents per pound 44 cts. per lb. and 55 p. ct. . . 44 cts. per lb. and 55 p. ct. Knit fabrics (not wearing apparel): Valued not more than 40 cents per 33 cts. per lb. and 50p.ct... 33 cts. per lb. and .W p. ct. pound. Valued more than 40 and not more 44 cts. per lb. and 50 p. ct. . . 44 cts. per lb. and 50 p. ot. than 70 cents per pound. Valued above 70 cents per pound 44 cts. per lb. and 55 p. ct. . . 44 cts. per lb. and 55 p. ct. Plushes and other pile fabrics: Valued not over 40 cents per pound 33 cts. per lb. and 50p. ct. . . 33 cts. per lb. and 50 p. ot. Valued more than 40 and not more 44 cts. per lb. and 50p. ct. . . 44 cts. per lb. and 50 p. ct. than 70 cents per pound. Valued more than 70 cents per pound . . 44 cts. per lb. and 55 p. ct. . . 44 cts. per lb. and' 55 p. ct. All other manufactures wholly or in part of wool: Valued not more than 40 cents per 33 cts. per lb. and 50p. ct. . . 33 cts. per lb. and 50 p. ct. pound. Valued more than 40 and not more 44 cts. per lb. and 50 p. ct. . . 44 cts. per lb. and 50 p. ct. than 70 cents per pound. _ Valued more than 70 cents per pound . . 44 cts. per lb. and 55 p. ct. . . 44 cts. per lb. and 55 p. ct. COMPARISON OP THE SCHEDULE K.— WOOL, TARIFFS OF 1891 AND 1909, 93 AND MANUFACTURES OF. Para- graph act of 1909. Classification. Rate of duty under— Act of 1897. Act of 1909. 379 Blankets: Valued not more than 40 cents per 22 cts. per lb. and 30 p. ot. . 22 cts. per lb. and 30 p. ct. pound. Valued more than 40 and not more 33 ots. per lb. and 35 p. ct. . 33 cts. per lb. and 35 p. ct. • than 60 cents per pound. Valued at more than 50 cents per 33 cts. per lb. and 40 p. ct. . 33 cts. per lb. and 40 p. ct. pound. More than 3 yards in length- Valued not more than 40 cents per 33 cts. per lb. and 50 p. ct. . 33 cts. per lb. and 60 p. ct. pound. Valued more than 40 and not more 44 cts. per lb. and 50 p. ot. - 44 cts. per lb. and 50 p. ct. than 70 cents per pound. Valued more than 70 cents per pound 44 cts. per lb. and 65 p. ct. . 44 cts. per lb. and 55 p. ct. Flannels tor underwear: Valued not more than 40 cents per 22 cts. per lb. and 30 p.ct. . 22 cts. per lb. and 30 p. ct. pound. Valued more than 40 and not more 33 cts. per lb. and 35 p. ct. . 33 cts. per lb. and 35 p.ct. than 50 cents per pound. Valued more than 50 and not more 11 cts. per sq. yd. and 50 11 cts. per sq. yd. and 60 than 70 cents per pound. p. ct. p. ct. Valued above 70 cents per pound 11 cts. per sq. yd. and 55 11 cts. per sq. yd. and 55 p. ct. p. ct. Weighing over 4 ounces per square yard- Valued more than 50 and not more 44 cts. per lb. and 50 p. ct. . 44 cts. per lb. and 50 p. ct. than 70 cents per pound. Valued more than 70 cents per pound 44 cts. per lb. and 55 p. ct. . 44 cts. per lb. and 55 p. ct. Dress goods: 380 Women's and children's dress goods, coat linings, Italian cloths, and goods of similar description and- character of which the warp con- - sists wholly of cotton or other vegetable material with the re- mainder of the fabric composed ' wholly or in part of wool — Weighing 4 ounces or less per square yard- Valued not exceeding 15 cents per square yard- Not above 70 cents per pound . . 7 cts. per sq. yd. and 50 p.ct. 7 cts. per sq. yd. and 50 p.ct. Above 70 cents per pound 7 cts. per sq. yd. and 55 p. ct. 7 cts. per sq. yd. and 55 p.ct. Valued above 15 cents per square yard- Not above 70 cents per pound. . 8cts.persq.yd.and50p.ct. 8 cts. per sq. yd. and 50 p.ct. Above 70 cents per pound 8 ots. per sq. yd. and 65 p.ct. 8 cts. per sq. yd. and 56 p.ct. Weighing over 4 ounces per square yard- Valued not more than 40 cents per 33 cts. per lb. and 60 p. ct. . 33 cts. per lb. and 50 p. ct. pound. less 6 p. ct. Valued more than 40 and not 44 cts. per lb. and 50 p. ct. . 44 cts. per lb. and 60 p. ct. more than 70 cents per pound. less 5 p. ct. Valued more than 70 cents per 44 cts. per lb. and 56 p. ct. . 44 cts. per lb. and 56 p. ct. pound. less 5 p. ct. 94 COMPAKISON OF THE TAEIFFS OF 1897 AND 1909. SCHEDULE K.— WOOL, AND MANUFACTURES OF. Classification. Rate of duty under— Act of 1897. Act of 1909. Dress goods— Continued. Women's and children's dress goods, coat linings, Italian cloths, bunt- ing, and goods of similar descrip- tion or character composed wholly or in part of wool, n. a. p. f. — Weighing 4 ounces or less per square yard- Valued not above 70 cents per pound. Valued above 70 cents per pound , Weighing over 4 ounces per square yard — Valued not more than 40 cents per pound. \''alued more than 40 and not more than 70 cents per pound. Valued more than 70 cents per pound. Clothing, ready-made, and articles of wearing apparel of every description, including shawls whether knitted or woven, and knitted articles of every description made up or manufactured wholly or in part, felts not woven, and 11. s. p. f., composed wholly or in part of wool. Webbings, gorings, suspenders, braces, bandings, beltings, bindings, braids, galloons, edgings, insertings, flounc- ings, fringes, gimps, cords, cords and tassels, ribbons, ornaments, laces, trimmings, and articles made wholly or in part of lace, embroideries and all articles embroidered by hand or machinery, head nets, nettings, but- tons or barrel buttons or buttons of other forms for tassels or ornaments, and manufactures of wool ornamented with beads or spangles of whate\'er material composed, any of the fore- going made of wool or of which wool is a component material, whether con- taining india rubber or not.o Carpets and carpeting: Aubusson, Axmtnster, raoquette, and chenille carpets, figured or plain, and all carpets or carpeting of like character or description. 11 cts. per sq. yd. and SO p. ct. 11 cts. per sq. yd. and 55 p. ct. 33 cts. per lb. and 50 p. ct. . 44 cts. per lb. and 50 p. ct. . 44 cts. per lb. and 55 p. ct. . 44 cts. per lb. and 60 p. ct. . 11 cts. per sq. yd. and 50 p. ct. 11 cts. per sq. yd. and 55 p. ct. 33 cts. per lb. and 50 p. ct. 44 cts. per lb. and 50 p. ct. 44 cts. per lb. and 55 p. ct. 44 cts. per lb. and 60 p. ct. 50 cts. per lb. and GOp.ct. 60 cts. per lb. and 60 p. ct. 60c. per sq. yd. and 40 p. ct. 60c. per sq. yd. and 40 p. ct. Ribbons and ornaments not specified in the act of 1897. COMPARISON OP THE TARIFFS OF 1897 AND 1909. 95 SCHEDULE K.— WOOL, AND MANUFACTURES OF. Classlflcation. Rate of duty under — Act of 1897. Act of 1909. Carpets and carpeting— Continued. Saxony, Wilton, and Tournay vel- vet carpets, figured or plain, and all carpets or carpeting of like char- acter or description. Brussels carpets, figitted or plain, and all carpets or carpeting of like char- acter or description. Velvet and tapestry velvet carpets, figured or plain, printed on the warp or otherwise, and all carpets or carpeting of like character or de- scription. Tapestry Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, printed on the warp or otherwise. Treble ingrain, three-ply, and all chain Venetian carpets. Wool Dutch and two-ply ingrain car- pets. Carpets of every description, woven whole for rooms, and Oriental, Berlin, Aubusson, Axminster, and similar rugs. Druggets and bockings, printed, col- ored, or otherwise. Carpets and carpeting of wool, flax, or cotton, or composed in part of any of them, n. s. p. f. Mats, matting, and rugs of cotton Mats, rugs tor floors, screens, covers, hassocks, bed sides, art squares, and other portions of carpets or carpet- ing made wholly or in part of wool, and not specially provided for, shall be subjected to the rate of duty herein imposed on carpets or carpet- ings of like character or description. (Acts of 1897 and 1909.) Whenever, in any schedule of this act, the word "wool" is used in connec- tion with a manufactured article of which it is a component material, it shall be held to include wool or hair of the sheep, camel, goat, alpaca, or other animal, whether manufactured by the woolen, worsted, felt, or any other process. (Acts of 1897 and 1909.) 60c. per sq. y d. and 40 p. ct. 44c. per sq. yd. and 40 p. ct. 40c. per sq. yd. and 40 p. ct. 280. per sq. yd. and 40 p. ct. 22c. per sq. yd. and 40 p. ct. 18c. per sq. yd. and 40 p. ct. 90c. per sq. yd. and 40 p. ct. 22c. per sq. yd. and 40 p. ct- 50 per cent 45 per cent (n. e.) . 60c. per sq. yd. and 40 p. ct. 44c. per sq. yd. and 40 p. ct. 40c. per sq. yd. and 40 p. ct. 28c. per sq. yd. and 40 p. ct. 22c. per sq. yd. and 40 p. ct. 18c. per sq. yd. and 40 p. ct. 90c. per sq. yd. and 40 p. ct. 22c. per sq. yd. and 40 p. ct. 50 per cent. 50 per cent. SCHEDULE L.— SILKS AND SILK GOODS. Para- graph Classification. Kate of duty under— act of 1909. Act of 1897. Act of 1909. 396 397 Silk partially manulactured from co- coons or from waste silk, and not fur- ther advanced or manufactured than carded or combed silk. Spun silk in skeins, cops, warps or on beams. (Act 011897.) Valued not exceeding $1 per pound Valued over $1 and not exceeding $1 .50 per pound. Valued over $1.50 and not exceeding $2 per pound. Valued over $2 and not exceeding $2.50 per pound. None shall pay less than. . 40 cents per pound 20 cts. per lb. and 15 p. ct . . 30 cts. per lb. and 15 p ct. . 40 cts. per lb, and 15 p. ct . . 50 cts. per lb. and 15 p.ct.. 35 cents per pound. Spun silk or schappe silk yam. (Act of 1909:) Valued at not exceeding $1 per pound whether in singles or advanced be- yond the condition of singles by grouping or twisting two or more yarns together. None shall pay less than 35 cents per pound. 35 per cent. 46 cents per pound and a Valued at exceeding $1 per pound- In the gray — In skeins, warps, or cops— In singles and not advanced be- yond the condition of singles by grouping or twisting two or more yarns together- Numbers 1 to 205 . . . y Advanced beyond the condition of singles by grouping or twisting two or more yams together — Numbers 1 to 205.. 50 cents per pound and a On bobbins, spools, or beams— In singles , and not advanced be- yond the condition of singles by grouping or twisting two or more yarns together- Numbers 1 to 205 55 cents per pound and a Advanced beyond the condition of singles by grouping or twisting two or more yarns together— Nnmbers 1 f.n 905 60 cents per pound and a 60 cents per pound and b Numbers 206 and over oin addition thereto -,'5^5 cent per number per pound;, but none shall 6 In addition thereto ^ cent per number per pound; but none shall 96 pay less than 35 per cent, pay less than 35 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. 97 SCHEDULE L.— SILKS ANB SILK GOODS. Classification. Rate of duty under— Act of 1897. Act of 1909. Spun silk or schappesilk yarn— Cont'd. Valued at exceeding $1 per pound- Continued . Colored, bleached, or dyed— In skeins or warps — In singles , and not advanced be- yond thecondition of singles by grouping or twisting two or more yarns together- Numbers 1 to 205 Numbers 206 and over Advanced beyond the condition of singles by grouping or twisting two or more yarns together- Numbers 1 to 205 Numbers 206 and over On bobbins, cops, spools, or beams— In singles, and not advanced be- yond the condition of singles by grouping or twisting two or more yarns together- Numbers 1 to 205 Numbers 206 and over Advanced beyond thecondition of singles by grouping or twisting two or more yarns together- Numbers 1 to 205 Numbers 206 and over In assessing duty on all spun silk orschappe silk yarn, the number in- dicating the size of the yam shall be taken according to the metric or French system, and shall, in all cases, refer to the size of the singles: Provided, That in no case shall the duty be assessed on a less number of yards than is marked on the skeins, bobbins, cops, spools, or beams. But in no case shall any of the goods enumerated in this paragraph pay less rate of duty than thirty-five per centum ad valorem (act of 1909). oin addition thereto -^ cent per number per pound; b In addition thereto -^jj cent per number per pound ; 40655—10 7 55 cents per pound and o 55 cents per pound and b 60 cents per pound and o 60 cents per pound and 6 65 cents per pound and a 65 cents per pound and & 70 cents per pound and « 70 cents per pound and b but none shall pay less than 35 per cent, but none ahall pay less than 35 per cent. 98 COMPARISON OF THE TARIFFS OF 1897 AKD 1909. SCHEDULE L.— SILKS AND SILK GOODS. Para- graph act of 1909. 399 Classification. Thrown silk : In the gum — Singles Tram Organzine Ungummed, wholly or in part, or if further advanced by any process of manufacture — Singles Tram Organzine Sewing silk, twist, floss, and silk threads or yarns of any description, made from raw silk, n. s. p. f. — In the gum Ungummed, wholly or in part, or If further advanced by any process of manufacture. Provided, That in no case shall duty be assessed on a less number of yards than is marked on the skeins, bobbins, cops, spools, or beams. (Act 0X1909.) Velvets, chenilles, and other pile fab- rics, n.s. p. f., composed wholly or in chief value of silk, cut or uncut- Weighing not less than 5^ ounces per square yard. AVeighingless than 53 but notless than 4 ounces per square yard- Filling not all cotton Filling all cotton Weighing less than 4 ounces per square yard. a But none shall b But none shall Rate of duty under- Act of 1897. 30 per cent 30 per cent 30 per cent 30 per cent. 30 per cent, 30 per cent . 30 per cent. 30 per cent. Act of 1909. $1.50 per lb. and 15perct.a. $1.50per lb.andl5perct.a, Sl.SOper lb. andl5perct.o. $1.50per lb. and 15 per ct. a, pay less than 50 per cent. pay less than 45 per cent. 50 cents per pound. 75 cents per pound. 51 per pound. SI per pound. SL.25 per pound. SI. SO.per pound. 81 per pound. $1.50 per pound. 81.50 per pound,& 82.75 per pound. & $2 per pound. b 1 84 per pound.& COMPARISON OF THE TARIFFS OF 1897 AND 1909. 99 SCHEDULE L.— SILKS AND SILK GOODS. Para- graph Classification. Kate of duty under— act of 1909. Act of 1897. Act of 1909. Pluslies, cut or uncut: Weighing not less than 9i ounces per square yard. Weighing less than 9} ounces per square yard. Measurements to ascertain widths $1 per lb. and 15 per cent.a. SI per lb. and 15 per cent.a. $1 per pound.il $2.40 per pound.b of goods for determining weight per square yard of the foregoing articles shall not include the selvedges, but the duty shall be levied upon the total weight of goods, including the selvedges. The distinction between "plushes" and "velvets" shall be determined by thelengthof thepile; those having pile exceeding ^ of 1 inch in length, to be taken as "plushes;" those having pile J of 1 inch or less in length, shall be taken as "velvets." The distance from the end of the pile to the bottom of the first binding pick shall be con- sidered as the length of the pile. (Act of 1909.) Velvet or plush ribbons, or other pile fabrics— Not over 12 inches and not less than J inch in width, cut or uncut- Containing no silk except that in the pile and selvedges- Black S1.50perlb and 15 per ct. a. 11.60 per lb. and 15 per ct. o. $1.50 per lb. and 15 per ct. a. S1.50 per lb. and 15 per ct. o. $1.60 per pound-ii $1.75 per pound.6 I $2 per pound. b $2.25 perpound.li Other than black Containing silk other than that in the pile and selvedges— Black Other than black Less than | and not less than i inch in width — Containing no silk except that in the pile and selvedges- Black tl.60 per lb. and 15 per ct. a. $1.50 per lb. and 15 per ct. <>. $1.60 per lb. and 15 per ct. o. $1.50 per lb. and 15 per ct. a. $2 per pound.il $2.15 per pound.il $2.40 per pound. ii Other than bla£k Containing silk 'other than that in the pile and selvedges- Black Other than black $2.65 per pound.!" Less than ^ and not less than J inch in width — Containing no silk except that in the pile and sdvedges— Black ,.. $1.50 per lb. and 15 per cp. ». $1.50 per lb. and 15 per ct. ". $2.40 per pound.ii $2.55 per pound.ii Other than black.,, oBut none shall pay li But none shall pay less than 50 per cent, less than 45 per cent. 100 COMPABISON OP THE TARIFFS OF 1897 AND 1909. SCHEDULE L.— SILKS AND SILK GOODS. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act 011909. Velvet or plusli ribbons, etc.— Cont'd. Less than i and not less than i inch in ■rndth— Continued. Containing silk other than that in the pile and selvedges- Black.... $1.50 per lb. and 15 per ct. o. J1.50 per lb. and 15 per ct. o. $1.50 per lb. and 15 per ct. o. $1.50 per lb. and 15 per ct. o. $1.50 per lb. and 15 per ct. o. $1.50 per lb. and 15 per ct. o. $4.50 per pound o. . $2.80 per pound.!! $3.05 per pound.6 $2.80 per pound.ft $2.95 per pound.* $3.20 per pound.6 $3.45 per pound.' Less than J inch in width- Containing no silk except that in the pile and selvedges- Black Other than black. Containing silk other than that in the pile and selvedges- Black Other than black. Woven labrics in the piece (Act of 1897): Weighing not more than J ounce per square yard. Weighing more than j ounce and less than IJ ounces per square yard- In the gum, or dyed in the thread or yarn. $2.50 per pound i Dyed or printed in the piece Weighing not less than 1 J ounces and not more than 8 ounces per square yard- In the gum- Containing not more than 20 per cent in weight of silk. Containing more than 20 per cent and not more than 30 per cent in weight of silk. Containing more than 30 per cent and not more than 45 percent in weight of silk. Containing more than 45 per cent in weight of silk. Dyed in the piece — Containing not more than 20 per cent in weight of silk. Containing more than 20 per cent and not more than 30 percent in weight of silk. Containing more than 30 per cent and not more than 45 per cent in weight of silk. $3.25 per pound o.. 50 cents per pound o 65 cents per pound a 90 cents per pound « $2.50 per pound (* CO cents per pound " 80 cents per pound <■ $1.10 per pounds a But none shall b But none shall pay less than 50 per cent. pay less than 45 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE I..— SILKS AND SILK GOODS. 101 Para- graph act of 1909. Classification. Rate of duty under— Act of 1897. Act of 1909. Woven fabrics (Act of 1897)— Con. "Weighing not less than IJ ounces, etc. — Continued. Dyed in the piece— Continued. Boiled off or printed, containing more than 45 per cent in weight of silk. Dyed in the thread or yarn- Black, except selvedges- Containing not more than 3D per cent in weight of silk. Containing more than 30 per cent and not more than 45 per cent in weight of silk. Containing more than 45 per cent in weight of silk- Weighted to exceed original weight of the raw silk. Weight not increased beyond original weight of the raw silk. Other- Containing not more than 30 per cent in weight of silk. Containing more than 30 per cent and not more than 45 per cent in weight of silk. Containing more than 45 per cent in weight of silk — Weighted to exceed original weight of the raw silk. Weight not increased beyond original weight of the raw silk. Weighing over 8 ounces per square yard. Woven fabrics in the piece (act of 1909): Weighing not more than i ounce per square yard. Weighing more than i ounce but not more than f ounce per square yard — In the gum Ungummed, wholly or in part Further advanced by any process of manufacture, or otherwise, or if dyed or printed in the piece. a But none shall I> But none shall $3per poundo 75 cents per pound o. 11.10 per pounda $1.50 per pound ». , 83 per pound « 90 cents per pound ". , 11.30 per pound" 12.25 per pound ". J3 per pound" 50 per cent. $4 per pound, b S3 per pound. & S3.25 per pound, b $3.50 per pound. >> pay less than 50 per cent, pay less than 45 per cent. 102 COMPAKISON OP THE TARIFFS OF 1897 AND 1909. SCHEDULE L.— SILKS AND SILK GOODS. Para^ graph act of 1909. Classification. Rate of duty under- Act of 1897. Woven fabrics (Act of 1909)— Con. Weighing more than J ounce but not more than 1 ounce per square yard- In the gum Ungummed, wholly or in part. . . Further advanced by any process of manufacture, or otherwise, or if dyed or printed in the piece. Weighing more than 1 ounce but not more than IJ ounces per square yard- In the gum Ungummed, wholly or in part. . . Further advanced by any process of manufacture, or otherwise, or if dyed or printed in the piece. Weighing more than IJ ounces but not more than 2J ounces per square yard- In the gum- Containing in weight of silk- Not more than 20 per cent . . . More than 20 per cent but not more than 30 per cent. More than 30 per cent but not more than 40 per cent. More than 40 per cent but not more than 50 per cent. More than 50 per cent, or if wholly of silk. Ungummed, wholly or in part- Containing in weight of silk- Not more than 20 per cent . . . More than 20 per cent but not more than 30 per cent. More than 30 per cent but not more than 40 per cent. More than 40 per cent but not more than 50 per cent. More than 50 per cent, or if wholly of silk. a But none shall pay less than 45 per cent. $2.65 per pound. « S3 per pound, o $3.25 per pound, o $2.50 per pound, a $2.85 per pound, a $3. 10 per pound, o 70 cents per pound. <» 85 cents per pound, a $1.05 per pound, o $1.25 per pound, a $2.50 per pound, a 85 cents per pound. » $1.10 per pound, a $1.25 per pound, a $1.50 per pound, a $3 per pound, o COMPAEISON OF THE TAEIPFS OF 1897 AND 1909. SCHEDULE L.— SILKS AND SILK GOODS. 103 Para- graph act of 1909. Classification. Kate of duty under- Act of 1897. Woven fabrics (Act of 19C9)— Con. Weighing more than li ounces, etc- Continued. Further advanced by any process of manufacture, or otherwise, or if dyed or printed in the piece — Containing in weight of silk— Not more than 20 per cent More than 20 per cent but not more than 30 per cent. More than 30 per cent but not more than 40 per cent. More than 40 per cent but not more than 50 per cent. More than 50 per cent, or if wholly of silk. Weighing more than 2J ounces but not more than 8 ounces per square yard- In the gum Containing in weight of silk — Not more than 20 per cent . . . More than 20 per cent but not more than 30 per cent. More than go per cent but not more than 40 per cent. More than 40 per cent but not more than 50 per cent. More than 50 per cent, or if wholly of silk. Ungummed, wholly or in part- Containing in weight of silk- Not more than 20 per cent . . . More than 20 per cent but not more than 30 per cent. More than 30 per cent but not more than 40 per cent. More than 40 per cent but not more than 50 per cent. More than 50 per cent, or if wholly of silk. Further advanced by any process of manufacture or otherwise, or if dyed or printed in the piece- Containing in weight of silk- Not more than 20 per cent . . . More than 20 per cent but not more than 30 per cent. More than 30 per cent but not more than 40 per cent, a But none shall pay less than 45 per cent. 85 cents per pound, a $1.10 per pound, o SI. 25 per pound, a $1.50 per pound. » $3 per pound, a 57| cents per pound .« 75 cents per pound. a 90 cents per pound.* $1.10 per pound. o $2.25 per pound. a 70 cents per pound.o 90 cents per pound.a $1.10 per pound.o $1.30 per pound.a $2.75 per pound.a 70 cents per pound.a 90 cents per pound.a $1.10 per pound.o 104 COMPAKISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE L.— SILKS AND SILK &OODS. Para- Rate of duty under- graph Classification. act of 1909. Act of 1S97. Act of 1909. Woven fabrics (Act of 1909)— Con. Weighing more than 2J ounces, etc.— Continued. Further advanced, etc.— Continued. Containing in weight of silk— Con. More than 40 per cent but not more than 50 per cent. $1.30 per pound.o More than 50 per cent, or if wholly of silk. $2.75 per pound.a Weighing more than 8 ounces per 50 per cent. square yard. Dyed in the thread or yarn — Weight not increased in dyeing be- yond the original weight of raw silk — Containing in weight of silk- Less than 30 per cent $1.25 per pound.o $1.60 per pound.a More than 30 but not more than 45 per cent. More than 45 percent $3 per pound.a Weight increased in dyeing beyond the original weight of raw silk — Weighing more than one-third ounce but not more than 1 ounce per square yard — Black, except selvedges $2.25 per pound.a S3 per pound.a Other than black Weighing more than 1 ounce but not more than IJ ounces per square yard- Black, except selvedges $2 per pound.a $2.75 per pound.a Other than black Weighing more than IJ ounces but not more than IJ ounces per square yard- Black, except selvedges $1.80 per pound.a $2.50 per pound.a Other than black Weighing more than If ounces but not more than 2 ounces per square yard- Black, excep t selvedges SI .fi.*! nfir "nnnnrl.a Other than black $2.25 per pound.a <• But none shall pay less than 45 per cent. COMPARISON OF THE TARIFFS OF 189*1 AND 1909. SCHEDULE L.— SILKS AND SILE GOODS. 105 Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. Woven fabrics (Act of 1909)— Con. Dyed in thread or yarn— Continued. Weight increased in dyeing, etc— Continued. Weighing more than 2 ounces but not more than 8 ounces per square yard — Containing In weight of silk- Not more than 30 per cent — Blaclc.exceptselvedges 75 conts per pound.o 90 cents per pound.o Other than blacls: More than 30 but not more than 46 per cent— Blaclc, except selvedges $1.10 per pound.o 51.30 per pound.<» Other than black More than 46 but not more than 60 per cent- Black, except selvedges $1.40 per pound.a $1.60 per pound.o Other than black More than 60 per cent, or if wholly of silk, and having in the warp- Not more than 440 single threads to the inch — Black, except selvedges. . . $1.50 per pound.o $2 per pound.a Other than black More than 440 single threads but not more than 600 single threads to the inch— Blackexceptselvedges 11.65 per pound.o $2.26 per pound.o Other than black More than 600 single threads but not more than 760 single threads to the inch— Black,exceptselvedges $1.80 per pound.o $2.50 per pound.o Other than black More than 760 single threads but not more than 920 single threads to the inch- Black, except selvedges $2 per pound.o $2.75 per pound.o Other than black More than 920 single threads to the inch- Black, except selvedges. . . $2.25 per pound.o $3 per pound.o 60 per cent. Other than black Weighing more than 8 ounces per square yard. o But none shall pay less than 45 per cent. 106 COMPASISON" OF THE TARIFFS OF 1897 AND 1909. SCHEDULE L.— SILKS AND SILK GOODS. Classification. Rate of duty under— Act of 1897. Act of 1909. Woven fabrics (Act of 1903)— Con. Printed in the warp — Weighing not more than IJ ounces $3.50 per pound.a per square yard. Weighing more than IJ ounces but $3.25 per pound.a not more than 2 ounces per square yard. Weighing more than 2 ounces per $2.75 per pound.a square yard. Jacquard figured goods in the piece, 50 per cent. made on looms, of which silk Is the component material of chief value, dyed in the yam, and containing 2 or more colors in the filling. Goods made on Jacquard looms or any 45 per cent. goods containing more than 1 color in the filling, or any of the goods enume- rated in this paragraph, including such as have India rubber as a compo- nent material, in no case shall pay a less rate of duty than. Handkerchiefs or mufflers composed wholly or in part of silk, whether in the piece or otherwise, finished or unfinished (act of 1897): Not hemmed or hemmed only As woven fabric & . Hemstitched or imitation hemstitched. As woven fabricf . or revered or having drawn threads, or embroidered in any manner, whether with an initial letter , mono- gram, or otherwise, by hand or ma- chinery, or tamboured, appliqu^ed, or made or trimmed wholly or in part with lace, or with tucking or insertion. Handkerchiefs or mufflers composed wholly or in chief value of silk, fin- ished or unfinished (act of 1909): Cut, not hemmed or hemmed only 50 per cent. Hemstitched orimitation hemstitched, 60 per cent. or revered, or having drawn threads, or embroidered in any manner, whether with an initial letter, mono- gram, or otherwise, by hand or ma- chinery, or tamboured, appliqu6ed, or with tucking or insertion. a But none shall pay less than 45 per cent. ft Shall pay the same rate of duty as is imposed on goods in the piece of the same description, weight, and condition as provided for in Par. 399, page 100; but such handkerchiefs or mufflers shall not pay a less rate of duty than 50 per cent. c Shall pay a duty of 10 per cent In addition to the rates imposed on goods in the piece (Par. 399, page 100); and in no case less than 60 per cent. COMPARISON OF THE TARIFFS OP 189'7 AND 1909. SCHEDULE L.— SILKS AND SILK GOODS. lOY Classification. Rate of duty under— Act of 1897. Act of 1909. Bandings, including hatbands, beltings, bindings, bone casings, braces, corda, cords and tassels, garters, gorings, sus- penders, tubings, and webs and web- bings, composed wholly or in part of silk, and whether composed in part of india rubber or otherwise, if not em- broidered in any manner by hand or machin«ry. (Act of 1897,) Ribbons, bandings, including hatbands, beltings, bindings^ all of the foregoing not exceeding 12 inches in width, and if with fast edges; bone casings, braces,cords, cords andtassels, garters, gorings, suspenders, tubings,and webs and webbings, composed wholly or in chief value of silk, and whether com- posed in any part of India rubber or otherwise, if not embroidered in any manner, by hand or machinery. (Act of 1909.) Laces, and articles made wholly or in part of lace; edgings, insertings, gal- loons, chlfion or other flouncings, nets or nettings, and veilings,neckrufflings, ruchings, braids, fringes, trimmings, embroideries and articles embroidered by hand or machinery, or tamboured or appliqu^ed; clothing ready made, and articles of wearing apparel of every description, including knit goods, made up or manufactured in whole or in part by the tailor, seamstress, or manufacturer; all of the above-named articles made of silk, or of which silk is the component material of chief value, not specially provided for, and silk goods ornamented with beads or span- gles, of whatever material composed; and any wearing apparel or other arti- cles provided for in this paragraph (exceptgloves) whencomposed in part of India rubber. (Act of 1897.) 60 per cent . 50 i)er cent. (See page 108.) 108 COMPARISON OF THE TARIFFS OF 1897 AND 1909, SCHEDULE L.~S£LES AND SILK GOODS. Classification. Rate of duty under- Act of 1897. Act of 1909. Laces, edgings, insertings, galloons, fiounclngs, neck rufflings, rucbin^, braids, fringes, trimmings, ornaments, nets or nettings, veils or veilings, and articles made wholly or in part of any oftheforegoing, o^ofehiflons,embroid- e^ies,anda^ticlesembroidered by hand or macliinery, or tamboured or appli- qu^ed; clothing ready made, and arti- cles of wearing apparel of every descrip- tion, including knit goods, made up or manufactured in whole or in part by the tallor,seamstress, or manufacturer; all of the foregoing composed of silk or of silk and metal, or of which silk is the component material of chief value, whether in part of India rubber or otherwise, and braid composed in part of india rubber, not specially provided for, and silk goods ornament- ed with beads or spangles. Provided, That articles composed wholly or in chief value of any of the materials or goods dutiable under this paragraph shall pay not less than the rate of duty imposed upon such mate- rials or goods by this section: Provided further, That tamboured , embroidered , or appliqui^d articles or fabrics shall pay no less rate of duty than that Im- posed upon the material if notso tam- boured, embroidered or appllqu6ed. (Act of 1909.) All manufactures of silk, or of which silk is the component material of chief value, including such as have india rubber as a component material, not specially provided for. Provided, That all manufactures of wliich wool is a component material shall be classified and assessed for duty as manufactures of wool (act of 1897). Provided, That all manufactures of silk enumerated under any paragraph of this schedule, if composed in any part of wool, shall be classified and assessed for duty as manufactures of wool (act of 1909). (See page 107) . GO per cent. 50 per cent. 50 per cent. COMPARISON OF THE TABIFFS OF 1897 AND 1909. SCHEDULE L.— SILKS AND SILK GOODS. 109 Para- graph act of 1909. Classification. Kate of duty under- Act of 1897. Act of 1909. 404 405 In ascertaining the weight of silk under the provisions of this schedule, the weight shall be taken in the condition in which found in the goods, without deduction therefrom for any dye, col- oring matter, or other foreign sub- stance or material (act of 1897). In ascertaining the weight of silk under the provisions of this schedule, either in the threads, yarns, or fabrics, the weight shall be taken in the condition in which found in the goods,' without deductions therefrom for any dye, coloring matter, or other foreign sut>- stance or material. The number of single threads to the inch in the warp provided for in this schedule shall be determined by the number of spun or reeled singles of which such single or two or more ply threads are composed . (act of 1909). Yarns, threads, filaments of artificial or imitation silk, or of artificial or imi- tation horsehair, by whatever name known, and by whatever process made, If in the form of— Singles Tram Organzine None sliall pay less than Braids, laces, embroideries, galloons, neck rufilings, ruchings, fringes, trim- mings, beltings, cords, tassels, ribbons, or other articles or fabrics composed wholly or in chief value of yams, threads, filaments, or fibers of artificial or imitation silk or of artificial or imi- tation horsehair, by whatever name known,and by whatever process made. 45 cents per pound. 50 cents per pound. 60 cents per pound. 30 per cent, o 45 cts. per lb. and -60 p. ct. a Provided, That in no case shall any yams, threads or filaments of artificial or imitation silk or imi- tation horsehair, or any yarns, threads, or filaments made from waste of such materials, pay a less rate of duty than 30 per cent. SCHEDULE M.— PULP, PAPEES, AND BOOKS. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 406 Wood pulp (dry weight): ■^ cent per pound a i cent per pound a J cent per pound « 10 per cent ■f, cent per pound.6 i cent per pound .c i cent per pound.c 10 per cent. 10 per cent. IJ cts. per lb. and 15 p Chemical, bleached.. . . 407 408 409 Filter masse or filter stock, composed wholly or in part of wood pulp, wood flour, cotton or other vegetable fiber. Printing paper, unsized, sized or glued, suitable for books and newspapers (Act of 1897) :d Valued not above 2 cents per pound . . Valued above 2 and not above 2J cents per pound. Valued above 2^ and not above 3 cents per pound. Valued above 3 and not above 4 cents per pound. Valued above 4 and not above 5 cents per pound. Valued above 5 cents per pound IJ cts. per lb. and 15 p. ct. . ■At cent ner nound ct. ^ cent per pound 15 per cent o Provided, That if any country or dependency shall impose an export duty on pulp wood exported to the United States, the amount of such export duty shall be added, as an additional duty, to the duties herein imposed upon wood pulp, when imported from such country or dependency. (Act of 1897.) 6 Provided, however. That mechanically ground wood pulp shall be admitted free of duty from any ciountry , dependency, province, or other subdivision of government (being the product thereof) which does not for- bid or restrict in any way the exportation of (whether by law, order, re'gulatlon, contractual relation, or otherwise, directly or indirectly) or impose any export duty, export license fee, or other export charge of any kind whatsoever, either directly or indirectly (whether in the form of additional charge or license fee or otherwise) upon printing paper, mechanically ground wood pulp, or wood for use in the manufacture of wood pulp: Provided Surther, That if any country , dependency , province, or other subdivision of govern- ment, shall impose an export duty or other export charge of any kind whatsoever, either directly or indi- rectly (whether in the form of additional charge, or license tee, or otherwise) upon printed paper, mechanic- ally ground wood pulp, or wood for use in the manufacture of wood pulp, the amount of such export duty or other export charge shall be added as an additional duty to the duty herein imposed upon mechan- ically ground wood pulp when imported directly or indirectly from such country, dependency, province, or other subdivision of government. (Act of 1909.) c Provided, That if any country, dependency, province, or other subdivision of government shall impose an export duty, or other export charge of any kind whatsoever, either directly or indirectly (whether in the form of additional charge or license fee or otherwise) upon printing paper, chemical wood pulp, or wood for use in the manufacture of wood pulp, the amount of such export duty, or other export charge, shall be added as an additional duty to the duties herein imposed upon chemical wood pulp when imported directly or indirectly from such country, dependency, province, or other subdivision of government. (Act of 1909. ) d Prov0ed, That if any country or dependency shall impose an export duty upon pulp wood exported to the United States, there shall be imposed upon printing paper when imported from such country or dependency, an additional duty of A of 1 per cent per pound for each dollar of export duty per cord so imposed, and proportionately for fractions of a dollar of such export duty (act of 1897). 110 COMPARISON OP THE XABIFFS OF 1891 AND 1909. SCHEDULE M.— PULP, PAPERS, AND BOOKS. Ill Para- graph act of 1909. Classification. Rate of duty under- Act of 1897. ■^ cent per pound. T% cent per pound. ■^ cent per pound. -^jf cent per pound. 15 per cent. Printing paper (otlier than paper com- mercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the prinl> ing of books and newspapers, but not for covers or bindings, not spe- cially provided for (Act of 1909) :a Valued not above 2 J cents per pound. Valued above 2i and not above 2J cents per pound. Valued above 2 J and not above 4 cents per pound. Valued above 4 and not above 5 cents per pound. Valued above 5 cents per pound . 410 Papers commonly known as copying paper, stereotype paper, paper known as bibulous paper, tissue paper, pottery paper, and all similar papers, white, colored, or printed (act of 1897); Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, and all papers not specially provided for, colored or uncolored, white or printed (act of 1909): 6 Weighing not over 6 pounds to the ream of 480 sheets, on basis of 20 by 30 inches in size. Weighing over Q and less than 10 pounds to the ream. Crepe paper and filtering paper Letter copying books, whether wholly or partly manufaetured. a Provided, however, That if any country, dependency, province, or other subdivision of government shall forbid or restrict in any way the exportation of (whether by law, order, regulation, contractural rela- tion, or otherwise, directly or indirectly) or impose any export duty, export license fee, or other export charge of any kind whateoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty of tHi of 1 cent per pound when valued at 3 cents per pound, or less, and in addition thereto the amount of such export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp (act of 1909). 6 Provided, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such-article is made (act of 1909). 6 cts. per lb. and 15 p. ct. . ' 6 cts. per lb. and IS p. ct. 5 cts. per lb. and 15 p. ct. . 5 cts. per lb. and 15 p. ct. . 5 cts. per lb. and 15 p. ct. . 5 cts per lb. and 15 p. ct. 5 cts. per lb. and 15 p. ct. 5 cts. per lb. and 15 p- ct. 112 COMPABISON OF THE TARIFFS OF 1897 AND 1909, SCHEDULE M.~PULP, PAPEBS, AND BOOKS. Classification. Surface-coated papers: Printed, or wholly or partly covered with metal or its solutions, or with gelatin or flock. Other, n. s. p. f Wholly or partly covered with metal or Its solutions, or with gelatin or flock, or If embossed or printed. Wholly or partly covered with metal or its solutions, and weighing less than 15 pounds per ream of 480 sheets on a basis of 20 by 25 inches. Other, n. s. p. f Papers, including wrapping paper, with the surface decorated or covered with a design, fancy effect, pattern, or character, whether produced In the pulp or otherwise, but not by lithographic process: If embossed, or wholly or partly cov- ered with metal or its solutions, or with gelatin or flock. All other Parchment papers Grease proof, and imitation parchment papers, by whatever name known: Supercalendered and rendered trans- parent or partially so. All other Bags, envelopes, printed matter other than lithographic, and all other arti- cles composed wholly or in chief value of any of the foregoing papers, u. s. p.f. Boxes of paper or wood covered with any of the foregoing paper. Photographic paper: Plain basic for albuminizing, sensitiz- ing, or baryta coating for photo- graphic or solar printing process. Albuminized, or sensitized, or other- wise coated. Rate of duty under— Act of 1897. 3 cts. per lb. and 20 p. ct . 2i cts. per lb. and 15 p. ct 2 cts. per lb. and 10 p. ct . 3 cts. per lb. and 10 p. ct . ) per cent . Act of 1909. 5 cts. per lb. and 20 p. ct. 5 cts. per lb. and 25 p. ct. 5 cents x>er pound. 5 cts. per lb. and 20 p. ct. 4J cents per pound. 2 cts. per lb. and 10 p. ct. 2 cts. per lb. and 10 p. ct. 2 cts. per lb. and 10 p. ct. 5 cts. per lb. and 30 p. ct. 5 cts. per lb. and 30 p. ct. 3 cts. per lb. and 10 p. ct. 30 per cent. COMPARISON OF THE TARIFFS OF 1897 AND 1909. 113 SCHEDULE M.— PULP, PAPERS, AND BOOKS. Classlflcation. Rate of duty under— Act of 1909. Pictures, calendars, cards, labels, flaps, cigar bands, placards, and other arti- cles, composed wholly or in chief value of paper, lithographically printed in whole or in part from stone, metal, or material other than gelatin (except boxes, views of American scenery or objects, and music, and illustrations when form- ingpart of aperiodical or newspaper, or of bound or unbound books, ac- companying the same, not specially provided for), shall payduty atthe following rates: Lithographic cigar labels, flaps, and bands, lettered or blank, printed from stone, zinc, aluminum, or other material. (Act of 1897): Printedin less than eightcolors, but not including metal-leaf printing. Printed in eight or more colors, but not including metal-leaf printing. Printed in whole or in part in metal leaf. Pjinted entirely in bronze printing. . Cigar bands, labels, and flaps. (Act of 1909): Printed in less than 8 colors (bronze printing to be counted as two colors) but not printed in whole or in part in metal leaf- Cigar bands (including labels and flaps, not exceeding 10 square inches in size, embossed or die cut). Labels and flaps, not elsewhere specified. Printed in 8 or more colors, but not printed in whole or in part in metal leaf — * Cigar bands (including labels and flaps, not exceeding 10 square inches in size, embossed or die cut). Labels and flaps, not elsewhere specified. Printed in whole or in part in metal leaf- Cigar bands (including labels and flaps, not exceeding 10 square inches in size, embossed or die cut). Labels and flaps, not elsewhere specified. 20 cents per pound 30 cents per pound 50 cents per pound 15 cents per pound 30 cents per pound. 20 cents per pound. 40 cents per pound. 30 cents per pound. 55 cents per pound. 50 cents per pound. 114 COMPAEISON OF THE TAKIFFS OF 1897 AND 1909. SCHEDULE M.— PULP, PAPERS, AND BOOKS. Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. Pictures, calendars, etc.— Continued. Booklets- Printed in whole or in part by litho- graphic process or decorated by 8 cents per pound hand. Decorated in whole or in part by hand or by spraying. 15 cents per pound. All other 7 cents per pound. Books of paper or other material for 8 cents per pound children's use, containing illumi- nated lithographic prints, not ex- ceeding in weight 24 ounces each. Books of paper or other material for children's use, not exceeding in 6 cents per pound. weight 24 ounces each. Fashion magazines or periodicals printed In whole or in part by 8 cents per pound 8 cents per pound. lithographic process or decorated by hand. Decaicomanias— Backed with metal leaf 65 cents per pound. In ceramic colors, weighing per thousand sheets on a basis of 20 by 30 inches— Not over 100 pounds 70 cts. per lb. and 15 p. ot. 22 cts. per lb. and 15 p. ct. 40 cents per pound. Over 100 pounds All other (except toy) Lithographic prints from stone, zinc, aluminum, or other material, bound or unbound (except cigar labels, flaps, and bands, lettered. or otherwise, music and illustra- tions when forming a part of a periodical or newspaper and ac- companying the same, or if bound in or forming a part of printed books, not especially pro- vided for.) (Act of 1897): On cardboard or other material ex- G cents per pound ceeding iggj inch in thickness. On paper or other material— Not exceeding -^^ inch in thick- 20 cents per pound ness. Exceeding y^^ inch and not ex- ceedingiJg, inch in thickness, cutting size in dimensions— Not exceeding 35 square inches - . 5 cents per pound Exceeding 35 but not exceeding 8 cents per pound 400 square inches. Exceeding 400 square inches 36 per cent COMPARISON OF THE TAKIFFS OF 1897 AND 1909. SCHEDULE M.— PTTLP, PAPERS, AND BOOKS. 115 Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. Pictures, calendars, etc.— Continued. All otlier articles than those specifi- cally provided lor in this para- graph—" Not exceeding y^n inch in thickness. 20 cents per pound. Exceeding ^^^ inch in thickness and not exceeding ygjj inch in thickness, cutting sizes in di- mensions— Not exceeding 35 square inches 8i cents per pound.b Exceeding 35 square inches 8 cents per pound.! 6 cents per pound. Exceeding ^§§5 inch in thickness - - - 413 Writing, letter, note, handmade, draw- ing, ledger, bond, record, tablet, and typewriter paper: Weighing not less than 10 nor more than 15 pounds to the ream— c Not ruled, bordered, embossed. 2 cts. per lb. and 10 p. ct. . printed, or decorated. Ruled, bordered, embossed, printed, or decorated. 2 cts. per lb. and 20 p. ct. . Weighing more than 15 pounds to the ream— c Not ruled, bordered, embossed. 3J cts. per lb. and 15 p. ct. printed, or decorated. Ruled, bordered, embossed.printed, or decorated. 3i cts. per lb. and 25 p. ct. Writing, letter, note, handmade, and paper commercially known as hand- made and machine handmade, Japan and imitation Japan paper, by whatever name known, and ledger, bond, record, tablet, type- writer, manifold, and onion skin and Imitation onion skin papers. calendered or uncalendered: Weighing 61 pounds or over per ream— c Ruled, bordered, embossed, printed, lined, or decorated in any manner 3 cts. per lb. and 25 p. ct. other than by lithographic process. All other 3 cts. per lb. and 15 p. ct. aProvided, That in the case of articles hereinbefore specified the thickness which shall determine the rate of duty to be imposed shall be that of the thinnest material found in the article, but for the purposes of this paragraph the thickness of lithographs mounted or pasted upon paper, cardboard, or other mate- rial, shall be the combined thickness of the lithograph and the foundation on which it is mounted or pasted (Act of 1909). 6 It either die cut or embossed, J cent per pound additional; and it both die cut and embossed, 1 cent per pound additional. c Of 180,000 square inches. 116 COMPAKISON OF THE TARIFFS OF 1897 AND 1909, SCHEDULE M.— PULP, PAPEES, AND BOOKS. Classification. 20 per cent . 35 per cent. 35 i)er cent (n. e.) 35 per cent 25 per cent. 25 per cent (n. e.) . 25 per cent Paper envelopes, n. s. p. f., folded or flat: « Plain Bordered, embossed, printed, tinted, or decorated. Lined , Jacquard designs of one line paper, or parts of such designs, finished or un- finished, and Jacquard designs cut on Jacquard cards, or parts of such de- signs, finished or unfinished. Jacquard designs on ruled paper, or cut on Jacquard cards, and parts of such designs. Cardboard and bristol board Press boards or press paper, valued at 10 cents per pound or over. Paper hangings and paper for screens or fireboards. Paper hangings with paper back or com- posed wholly or in chief value of paper. Wrapping paper, n. s. p. f Paper, not specially provided for. . . Paper embossed, or cut, die-cut, stamped into designs or shapes, such as initials, monograms, lace, borders, bands, strips, or other forms, or cut or shaped for boxes, plain or printed but not lithographed, u. s. p. f. Articles composed wholly or in chief value of paper printed by the photo- gelatin process, n. s. p. f. Books of all kinds, including blank books and pamphlets, and engravings bound or unbound , photographs .etch- ings, maps, charts, music in books or sheets, and printed matter, u. h. p. f. Books of all kinds, bound or unbound, including blank books, slate books and pamphlets, engravings, photo- graphs, etchings, maps, charts, music in books or sheets, and printed matter; all the foregoing wholly or in chief value of paper, n. b. p. f. o Folded or flat, not specified in act of 1897. Rate of duty under- Act of 1897. 25 percent. Act of 1909. 20 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 25 per cent. 35 per cent. 30 per cent. 35 per cent. 3 cts. per lb. and 25 p. ct. 25 per cent. COMPAEISON OF THE TARIFFS OF ISOT AND 1909. SCHEDULE M.— PULP, PAPERS, AND BOOKS. 117 Para- graph Classification. Rate of duty under — act of 1909. Act of 1897. Act of 1909. Views of any landscape, scene, build- ing, place, or locality in the United States, on cardboard or paper, by whatever process printed or pro- duced, including those wholly or in part produced by either lithographic or photogelatin process (except show cards), occupying 35 square inches or less of surface per view, bound or unbound, or in any other form: o Not thinner than y/^j, inch. . . 15 cts. per lb. and 25 p. $2 per thousand. 35 per cent. 35 per cent. 45 per cent. 10. cts. per pck. and 20 p 35 per cent. ct 417 Albums: Photograph, autograph, and scrap albums, wholly or partly manu- tured. Post-card, and postage stamp albums, wholly or partly manufactured. Fancy boxes made of paper, or of which paper is the component material of chief value, or if covered with surface- coated paper. Boxes made wholly or in chief value of paper or papier-mach^, if covered with surface-coated paper. Playing cards, in packs not exceeding 54 cards and at a like rate for any num- ber in excess. Manufactures of paper, or of which paper is the component material of chief value, n. s. p. f . 418 419 420 10 cts. per pck. and 20 n. c. .ct. a Provided, That the rate or rates of duty provided in the tariff act approved July 24, 1897, shall remain in force until October 1, 1909, on all views of any landscape, scene, building, place, or locality, provided for in this paragraph, which shall have, prior to July 1, 1909, been ordered or contracted to be delivered to bona fide purchasers in the United States, and the Secretary of the Treasury shall make proper regulations for the enforcement of this provision. (Act of 1909.) SCHEDTTLE N.— SUITDRIES. Parar graph act of 1909. Classification. Rate of duty under- Act of 1897. Act of 1909. 422 Beads of all kinds: Not threaded or strung Strung loosely on thread for facility in transportation only. Imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in transportation only. Spangles of all kinds, not threaded or strung, or strung loosely on thread for facility in transportation only. Fabrics, nets or nettings, laces, embroid- eries, galloons, wearing apparel, or- naments, trimmings, curtains, fringes, and other articles not specially pro- vided for, composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, but not in part of wool.a Provided, That no article composed wholly or in chief value of beads or spangles made of glass, paste, gelatin, metal, or other material shall pay duty at a less rate than Is imposed in any paragraph of this section ux)on such articles without such beads or span- gles. (Act of 1909.) Braids, plaits, laces, and willow sheets or squares, composed wholly or ta chief value of straw, chip, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or orna- menting hats, botmets, or hoods: f> Not bleached, dyed, colored, or stained Bleached, dyed, colored, or stained. . . Hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, palm leaf, willow;, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufac- tured: c Not trimmed Trinnned B ut the terms " grass " and " straw " shall be understood to mean these substances In their natural form and structure, and not the sepa- rated fiber thereof. (Par. 422.) 35i)ercent. 60 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. ) per cent. 15 percent. 20 per cent. 15 per cent. 20 per cent. 35 percent. 50 per cent . 35 per cen- 50percen 118 a Curtains and fringes, not specified In act of 1897. b Keal horsehair, cuba bark, or manila hemp, not specified In act of 1S97. c Cuba bark, or manila hemp, not specified in act of 1897. COMPAElSOif OF tHE TAMFFS OP 1897 AND 1909. SCHEDULE N.— SUNDBIES. 119 Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 423 Brushes, brooms, and feather dusters of 40 per cent 40 per cent. all kinds, and hair pencils in quills or otherwise. 424 Bristles, sorted, bunched, or prepared . . 7 J cents per pound 74 cents per pound. 42S Trousers buckles and waistcoat buckles. made wholly or partly of iron or steel, or parts thereof: ^^ Valued not more than 15 cents per 5 cents per 100 and 15 p. ct. . 5 cents per 100 and 15 p. ct. hundred. Valued more than 15 and not more 10 cents per 100 and 15 p. ct. 10 cents per 100 and 15 p. ct. than 50 cents per hundred. Valued more than 50 cents per hun- 15 cents per 100 and 15 p. ct. 15 cents per 100 and 15 p. ct. dred. 426 Button forms: Lastings, mohair, cloth, silk, or other manufactures of cloth. 10 per cent woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclu- sively. Button forms of lastings, mohair or silk cloth, or other manufactures of cloth. 10 per cent. vro ven or made in patterns of such size, shape or form as to be fit for buttons exclusively, and not exceeding three inches in any one dimension. 427 Buttons, or parts otbuttons, and button molds or blanks, finished or unfin- ished, the line-measure being ^ of 1 inch: Agate buttons T^ ct. per line and 15 p. ct. . i ct. per line and 15 p. ct. . ^ ct. per line and 15 p. ct. Bone buttons } ct. per line and 15 p. ct. Collar or cull buttons and studs 50 per cent Collar or cuff buttons and studs com- 50 per cent. posed wholly of bone, mother-of- pearl, or ivory. Glass buttons 3 ct. per hue and 15 p. ct. . J ct. per line and 15 p. ct. Horn and vegetable-ivory buttons 1 ct. per line and 15 p. ct. . j ct. per line and 15 p. ct. Metal buttons, embossed with a de- 45 per cent. sign, device, pattern, or lettering. Metal buttons, n. s. p. f 3 ct. per line and 15 p. ct. . J ct. per line and 15 p. ct. Nickel bar buttons ^ ct. per line and 15 p. ct. tV ct. per line and 15 p. ct. Pearl or shell buttons IJ cts. per line and 15 p. ct. li Cts. per line and 15 p. ct. Shoe buttons made of paper, board-,- papier-machfi, pulp, or other similar material h. s. p. f., valued not ex- 1 cent per gross 1 cent per gross. ceeding 3 cents per gross. SnaT> fasteners or clasDS or narts of 50 per cent. Trousers buttons— Stsel i ct. per line and 15 p. ct. . 1 ct. per line and 15 p. ct. Other metal fi ct. per line and 15 p. ct. 50 per cent 1^ ct. per line and 15 p. ct. All other buttons, u. s. p. f 50 per cent. a Waistcoat buckles, not specified in act of 1897 120 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE N.— SUin)RIES. Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909, 428 Coal, bituminous andslialBi 67 cents per ton& 45 cents per ton. ft 15 cents per ton. 6 Coal slack or culm, such as will pass through a half-inch screen.c 15 cents per tonb Provided, That on all coal imported into the United States, which is after- wards used for fuel on board vessels propelled by steam and engaged in trade with foreign countries, or in trade between the Atlantic and Pa- cific ports of the United States, and which are registered under the laws of the United States, a drawback shall be allowed equal to the duty imposed by law upon such coal, and shall be paid under such regulations as the Secretary of the Treasury shall pre- scribe. (Acts of 1897 and 1909.) Compositions used for fuel in which coal 20 per cent (n. e.) 20 per cent. or coal dust is the component material of chief value, whether in briquettes or other form. Coke 20 per cent 20 per cent. 429 Cork bark: Cut into squares or cubes 8 cents per pound 8 cents per pound. Cut into quarters 8 cents per pound. Corks, manufactured: I inch or less in diameter 25 cents per pound 25 cents i>er pound. Over J inch in diameter. 15 cents per pound 15 cents per pound. Cork, artificial, or cork substitutes, 8 cents per pound 6 cents per pound. manufactured from cork waste or granulated cork, not otherwise pro- vided for. Manufactures of cork, or of which cork is 25 per cent 30 per cent. the component material of chief value. n. s. p. f . Manufactures, wholly or in chief value of cork, or of cork bark, or of artificial 30 per cent. cork or cork substitutes, granulated or ground cork, n. a. p. f. 430 Dice, draughts, chessmen, chess balls, and billiard, pool, and bagatelle balls, 50 per cent 50 per cent. of ivory, bone, or other materials. Dominoes, of ivory, bone, or other 50 per cent. materials. a And all coals containing less than 92 per cent of fixed carbon (act of 1897). b Of 28 bushels, 80 pounds to the bushel. c Provided, That the rate of 15 cents per ton herein designated for "coal slack or culm*' shall be held to apply to importations of coal slack or culm, produced and screened in the ordinary way, as such, and so shipped from the mine. (Act of 1909.) COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDTJIE N.— SUNDRIES. 121 Para- Rate of duty under— graph act Classification. of 1909. Act of 1897. Act of 1909. 431 Dolls, doll heads, toy marbles of what- ever materials composed, and all other 35 per cent toys not composed oJ rubber, china. porcelain, parian, bisque, earthen or stone ware, n. s. p. f. Dolls, and parts of dolls, doll heads, toy marbles oJ whatever materials com- 35 per cent. posed, and all other toys, and parts of toys, notcomposed of china, porcelain. parian, bisque, earthen or stone ware, n. s. p. f. Emery grains and emery, manufac- tured, ground, pulverized, or refined. 432 1 cent per pound 1 cent per pound. Emery wheels, emery flies, and manu- factures of which emery is the com- 25 per cent 25 per cent. ponent material of chief value. Manu&Lctures of which corundum is the 25 per cent. component material of chief value. Crude artificial abrasives 10 per cent. 433 Firecrackers of all Innds 8 cents per j)ound 8 cents per pound. Bombs, rockets, Roman candles, and 20 per cent (n. e.) 12 cents per pound. fireworks of all descriptions, n. s. p. f. The weight on all the foregoing to in- clude all coverings, wrappings, and packing material. (Par. 433.) 434 Fulminates, fulminating powders, and like articles- Suitable for miners' use [30 per cent f20 per cent. [30 per cent. All other not specially provided for. . . 435 Gunpowder, and all explosive sub- stances, used for mining, blasting, artillery, or sporting purposes: Valued 20 cents or less per pound Valued above 20 cents per pound Matches: 4 cents per pound 2 cents per pound. 4 cents per pound. 6 cents per pound 436 Friction or lucifer— In boxes, containing not more than 100 matches per box. 8 cents per gross 6 cents per gross. Otherwise than in boxes, containing 1 cent per thousand 5 cent per thousand. not more than 100 matches each. Wax and fenov 35 per cent. Tapers, wax and fancy ... 35 per cent. 437 Percussion cans 30 per cent 30 per cent. J. ^itj itnot-xJix yjm^j ........................ Gartrid&res - - 35 per cent , 30 per cent. \jija. ui f VAgvAj .............................. fjartridpp shells emutv 30 per cent. $2.25 per thousand. \JaL l/llV^gC alACO, Ciii^UJ ................. Blasting caps $2.36 per thousand Mining, blasting, or safety fuses of all kinds, not composed in chief value of 35 per cent. cotton. 122 COMPABISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE N.— SUNDRIES. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. Act of 1909. 438 Feathers and downs of all kinds, includ- ing bird skins or parts of with the feathers on, n. s. p. f.: Crude or not dressed, colored, or manufactured. Dressed, colored, or manufactured Dressed and finished birds suitable for millinery ornaments. Quilts and other manufactures of down. Artificial or ornamental feathers, fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, n. s. p. f. Boas, boutonnieres, wreaths, and all articles not specially provided for, composed wholly or in chief value of any of the feathers, flowers, leaves, or other materials or articles herein mentioned. Furs dressed on the skin: But not made up into articles Not advanced further than dyeing, but not repaired. Furs not on the skin, prepared for hat- ters' use, including fur skins carroted. Manufactures of fur, n. s. p. f Manufactures of furs, further advanced than dressing and dyeing, when pre- pared for use as material, including plates, linings, and crosses. Articles of wearing apparel of every de- scription, partly or wholly manufac- tured, composed of or of which fur is the component material of chief value. Fans of all kinds, except common palm- leaf fans. Gun wads of all descriptions 15 per cent. 20 per cent. 60 per cent. 60 per cent. 60 per cent. 60 per cent. 60 per cent. 20 per cent. 20 per cent. 35 per cent. 50 per cent. 50 per cent. 20 per cent. 20 per cent. 35 per cent 33 cts. per lb. and 50 p 44 cts. per lb. and 60 p 44 cts. per lb. and 55 p 50 per cent . . . 50 per cent 439 35 per cent. . 440 35 per cent (n. e.) 441 20 per cent. . 442 Human hair: Clean or drawn, but not further manufactured. Manufactures of, n. s. p. J Plushes and woven fabrics (except crinoUne cloth and hair seating) and manufactures thereof, com- posed of the hair of the camel, goat, alpaca, or any animal, combined with wool, vegetable fiber, or silk: Valued not more than 40 cents per pound. Valued more than 40 and not more than 70 cents per pound. Valued more than 70 cents per pound. 20 per cent . . 443 ct ct. COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE N.— SUNDRIES. 123 Para- Eate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. 444 Hair, curled, suitable for beds or mat- 10 per cent 10 per cent. tresses. 445 Hair cloth: Known as "crinoline" cloth 10 cents per square yard. . . 20 cents per square yard . . . 8 cents per square yard. 20 cents per square yard. Known as "hair seating," and hair press cloth. 446 Hats, bonnets, or hoods, for men's. women's, boys', or children's wear. • trimmed or untrimmed, including bodies, hoods, plateaux, forms, or shapes, for hats or bonnets, com- posed wholly or in chief value of fur of the rabbit, beaver, or Other animals: Valued not more than $5 per dozen. . . $2 per dozen and 20 p. ct. . Valued more than $6 and not more $3 per dozen and 20 p. ct. . - than SIO per dozen. Valued more than 110 and not more $5 per dozen and 20 p. ct. . than $20 per dozen. Valued more than 120 per dozen $7 per dozen and ^0 p. ct. . Valued not more than $4.50 per dozen. $1.50 per doz. and 20 p. ct Valued more than $4.50 and not more $3 per doz. and 20 p. ct. than $9 per dozen. Valued more than $9 and not more $5 per doz. and 20 p. ct. than $18 per dozen. Valued more than $18 per dozen $7 per doz. and 20 p. ct 447 Indurated fiber ware and manufactures 35 per ceut of wood or other pulp, and n. s. p. f. Indurated fiber ware and manufactures 35 per cent. of pulp, n. s. p. f., printed or un- printed. 448 Jewehy: Chains, pins, collar, cufl, and dress buttons, charms, combs, millinery 85 per cent equivalent. and military ornaments, together with ail other articles of every de- scription, finished or partly finished. if set with imitation precious stones ■ composed of glass or paste (except imitation jet), or composed wholly or in chief value of silver, German silver, white metal, brass, or gun metal, whether or not enameled. washed, covered, plated, or alloyed with gold, silver, or nickel, and de- signed to be worn on apparel or carried on or about or attached to . the person." a Valued at 20 cents per dozen pieces, 1 cent each and in addition thereto g of 1 cent per dozen for each 1 cent the value exceeds 20 cents per dozen, and in addition thereto 25 per cent. 124 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE N.— SXTNDKrES. Paxar graph act of 1909. Classification. Rate of duty under- Act of 1897. Act of 1909. 75 per cent equivalent. 85 per cent equivalent. 85 per cent equivalent. Jewelry — Continued. Stampings and materials of metal (ex- cept iron or steel), or of metal set with glass or paste, finished or partly finished , suitable for use in the man- ufacture of any of the foregoing articles (except chain valued at less than 30 cents per yard other than nickel or nickel-plated chain).a Chain: Rope, curb, cable, and other fancypattems of chain, without bar, swivel, snap or ring, composed of rolled gold plate or of silver, German silver, white metal, or brass, not ex- ceeding J inch in diameter, breadth or thickness. *> Bags, purses, and other articles, or parts thereof, finished or unfinished, made in chief value of metal mesh composed of silver, German silver, or white metal.* Articles commonly known as jewelry, and parts thereof, finished or unfin- ished, not specially provided for, in- cluding precious stones set, pearls set or strung, and cameos in frames. Articles commonly or commercially known as jewelry, or parts thereof, finished or unfinished, including chain, mesh, and mesh bags and purses composed of gold or plati- num, whether set or not set with diamonds, pearls, cameos, coral, or other precious or semiprecious stones or imitations thereof. a Valued at 72 cents per gross, 3 cents per dozen pieces and in addition thereto J oT 1 cent per gross for each 1 cent the value exceeds 72 cents per gross, and in addition thereto 25 per cent. 6 Valued at 30 cents per yard, 6 cents per foot and in addition thereto f of 1 cent per yard for each 1 cent the value exceeds 30 cents per yard, and in addition thereto 25 per cent. c Valued at $2 per dozen pieces, 10 cents per piece and in addition thereto f of 1 cent per dozen pieces lor each 1 cent the value exceeds $2 per dozen, and in addition thereto 25 per cent. GO per cent. ) per cent. COMPARISON OF THE TABIFFS OF 1891 AND 1909. SCHEDULE N SUNDRIES. 125 Classification. Pearls: Pearls in their natural state, not strung or set. Pearls and parts tliereof, drilled or undrilled, but not set or" strung. Precious stones: Diamonds and other precious stones advanced in condition or value from their natural state by cleav- ing, splitting, cutting, or other process, and not set. Diamonds, coral, rubies, cameos, and other precious stones and semi- precious stones, cut but not set, and suitable for use in the manu- facture of jewelry. Imitations of diamonds or other pre- cious stones, composed of glass or paste, not exceeding an inch in dimensions, not engraved, painted, or otherwise ornamented or deco- rated, and not mounted or set. Imitation precious stones, including pearls and parts thereof, for use in the manufacture of jewelry, doub- lets, artificial, or so-called synthetic or reconstructed pearls and parts thereof, rubies, or other precious stones. Hides ol cattle, raw or uncured, whether dry, salted, or pickled. Provided, That upon all leather ex- ported, made from imported hides, there shall be allowed a drawback equal to the amount of duty paid on such hides, to be paid under such regulations as the Secretary of the Treasury may prescribe. (Act of 1897.) Provided, That on and after October 1, 1909, grain, buff, and split leather shall pay a duty of TJ per cent ad valorem; that all boots and shoes, made wholly or in chief value of leather made from cattle hides and cattle skins of whatever weight, of cattle of the bovine species, including calfskins, shall pay a duty of 10 per cent ad valorem; that harness, saddles and saddlery, in sets or in parts, finished or unfinished, com- posed wholly or in chief value of leather, shall pay a duty of 20 per cent ad valorem. (Act of 1909.) Rate of duty under- Aot of 1897. 10 per cent. 10 per cent. 20 percent. 15 per cent . Act of 1909. 10 per cent. 10 per cent. 20 per cent. Free of duty. 126 COMPABISON OF THE TARIFFS OF 1891 AND 1909. SCHEDULE N.— SUNDRIES. Para- graph Classlflcatloa. Rate of duty under— act ' 1909. Act of 1897. Act ot 1909. 451 Leather: 20 per cent. 5 per cent. 5 per cent. 5 per cent. 5 per cent. 7J per cent.o 20 per cent. 15 per cent. 20 per cent. Bend leather 20 per cent (n. e.) 20 per cent (n. e.)'. Rough leather Grain, buff, and split leather 20 per cent (n. e.) 20 per cent (n. e.) 20 per cent (n. e.) Glove leather Pianoforte and pianoforte-action leather. Patent, japanned, varnished, or enameled leather- Weighing not over 10 pounds per dozen hides or skins. 30 cts. per lb. and 20 p..ct. 27 cts. per lb. and 15 p ct. Weighing over 10 and not over 25 pounds per dozen hides or skins. Weighing over 26 pounds per dozen hides or skhis. 30 cts. per lb. and 10 p. ot. 20 ets. per lb. and 10 p. ct. 27 cts. per lb. and 8 p. 20 cts. per lb. and 10 p ct. ct. Cut into shoe uppers or vamps, or other forms, suitable for conversion 35 per cent . . (') into manufactured articles. All other leather, u. s. p. f 20 per cent Skhis: Calfeklns tanned or taimed and 20 per cent 15 per cent. dressed. 20 per cent. 15 per cent. Kangaroo, sheep and goat skins (in- cluding iamb and kid skins ) , dressed and finished, other skins and book- 20 per cent binders' calfskins, n. s. p. f. Skhis for morocco— Tanned hnt nnfini Shall pay a duty of 10 per cent in addition to the duty imposed by this paragraph on leather of the same character as that from which they are cut. COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE N.— SUNDBIES. 127 "Para- Rate of duty under — graph act Classification. 1909. Act of 1897. Act of 1909. 452 Bags, baskets, belts, satchels, card- cases, pocketbooks, jewel boxes, port- folios, and other boxes and cases, made wholly of or in chief value of leather, not jewelry, and manufac- tures of leather, or of which leather is the component material of chief value, not specially provided for. 35 per cent (n. e.) 40 per cent. Any of the foregoing permanently fitted 50 per cent. and furnished with traveling, bottle, drinking, dining or luncheon and similar sets. Manufactures of leather, or of which leather is the component material of chief value. 453 Gloves made wholly or in part of leather, whether wholly or partly manufac- tured: 454 Schmaschen (of sheep origin), " glace " finish — Women's or cliildren's— Not over 14 inches in length 81.75 per dozen pairs $1.25 per dozen pairs. Over 14 and not over 17 inches in $2.25 per dozen pairs $2.25 per dozen pairs. length. Over 17 inches in length. . $2.75 per dozen pairs $2.75 per dozen pah's. $3 per dozen pairs. 455 Lamb or sheep, " glace" finish- Women's or children's — Not over 14 inches in length $2.50 per dozen pairs $2.50 per dozen pairs. Over 14 and not over 17 inches in $3.50 per dozen pairs $3.50 per dozen pairs. length. $4.50 per dozen pairs $4 per dozen pairs $4.50 per dozen pairs. $4 per dozen pairs. 456 Goat, kid, or other leather than of sheep origin, "glace" finish — Women's or children's— Not over 14 inches in length Over 14 and not over 17 inches in $3 per dozen pairs . $3 per dozen pairs. $3.75 per dozen pairs. $3.75 per dozen pairs length. - $4 per dozen pairs $4 per dozen pairs. 457 Of sheep origin, with exterior grain surface removed- Women's or children's— Not over 17 inches in length $2.50 per dozen pairs $2.50 per dozen pairs. Over 17 inches in length . $3.50 per dozen pairs $3.50 per dozen pairs. $4 per dozen pairs. Men's $4 per dozen pairs 128 COMPAKISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE N.— SUNDRIES. Para- graph Classlflcaaon. Rate of duty under— \a of 1909. Act of 1897. Act of 1909. Gloves of leather, etc. — Ck>ntmued. 458 Goat, Md, or other leather than of sheep origin, with exterior grain surfice removed- Women's or children's — Not over 14 inches in length Over 14 and not over 17 inches in S3 per dozen pairs $3 per dozen pairs. $3.75 per dozen pairs. $3.75 per doien pairs length. Over 17 inches in length $4.75 per doien pairs S4 per dozen pairs $4.75 per dozen pairs. $4 per dozen pairs. Men's 459 In addition to the foregoing rates there shall be paid the following cumulative duties: On all leather gloves — When lined $1 per dozen pairs 40 cents per dozen pairs. . . 40 cents per dozen pairs . . . $1 per dozen pairs. 40 cents per dozen pairs. 40 cents per dozen pairs. On all pique or prix seam gloves On all gloves stitched or embroid- ered, with more than 3 single strands or cords. 460 Glove tranks, with or without the usual accompanying pieces, shall pay 75 per cent of the duty provided for the gloves in the fabrication of 75 per cent of glov^ rates . . 75 per cent of glove rates. 461 which they are suitable. Harness, saddles, and saddlery, in sets or In parts, finished or unfinished — Composed wholly or in chief value of [20 per cent, o leather. 45 per cent All other Us per cent. 25 per cent. 462 Manufactures of amber, asbestos, blad- 25 per cent ders, catgut or whip gut or worm gut, or wax, or of which these substances or any of them is the component ma- terial of chief value, n. s. p. f. ■ Woven fabrics composed wholly or in chief value of asbestos. " 40 per cent. 463 Manufactures of bone, chip, grass, horn, India rubber, palm leaf, straw, weeds, or whalebone, or of which these sub- 30 per cent 35 per cent. stances or any of them is the compo- nent material of chief value, not specially provided for.' Manufactures of quills, or of which quill is the component material of chief value. 20 per cent (n. e.) 35 per cent. Sponges made of rubber 35 per cent (n. e.) 40 per cent. SO per cent. Combs, composed wholly of horn, or composed of horn and metal. o On and after October 1, 1909 (see par. 450); before that date 35 per cent. b But the terms " grass " and " straw " shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. (Both acts.) COMPABISON OF THE TARIFFS OF 1897 AND 1909. SCHEDULE N.— SUNDRIES. 129 Para- graph Classification. Rate of duty under — act of 1909. Act of 1897. Act of 1909. 464 Manufactures of guttarperclia. Ivory, Tegetable ivory, mother-of-pearl and shell, plaster of Paris, papier-machiS, and vulcanized India rubber known 35 per cent 35 per cent. as "hard rubber," or of which these substances or any of them is the com- ponent material of chief value, n. s. p. f. Shells engraved, cut, ornamented, ot 35 per cent 35 per cent. otherwise manufactured. 465 Masks, composed of paper or pulp Matting made of cocoa fiber or rattan. . . Mats made of cocoa fiber or rattan 35 per cent 35 per cent. 6 cents per square yard 4 cents per square foot. 466 6 cents per square yard 4 cents per square foot 467 Musical instruments or parts thereof, pianoforte actions and parts thereof, strings for musical instruments, not otherwise enumerated in this section. 45 per cent. cases for musical instruments, pitch pipes, tunmg forks, tuning hammers, and metronomes; strings lor musical Instruments, composed wholly or in part of steel or other metal. 468 Phonograplis, gramophones, grapho- phones, and similar articles, or parts 45 per cent. thereof. 469 Violin rosin, in boxes or cases or other- wise. 20 per cent (n. e.) 20 per cent. 470 Paintings in oil or water colors, pastels, pen and ink drawings, not specially provided for. o Statuary, 6 or Sculptures, c not specially provided for. 20 per cent . 15 per cent. 15 per cent. 81 per ton. 471 472 Pencils, filled with lead or other material: Of paper or wood . 45 cts. p. gross and 25 p. ct. 45 cts. p. gross and 25 p 45 cts. p. gross and 25 p. ct Of other material not metal ct Pencils of lead 45 cts. p. gross and 25 p. ct. 45 cts. p. gross and 25 p. 35 per cent. 3 cents per 100. ct Slate pencils: Covered with wood 35 per cent All other 473 10 per cent Pencil leads not in wood or other mate- rial: Black -J cent per ounce. IJ cents per ounce. 2 cents per ounce. Colored. Copying a The term "painting" as used in this act shall be understood not to inelude such as are made wholly or in part by stenciling or other mechanical process. (Act of 1909.) b The term "statuary" as used in this act shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone, or alabaster, or from metal, and as is the professional production of a statuary or sculptor only. (Act of 1897.) cThe term "sculptures" as used in this act shall be understood to include only such as are cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone, or alabaster, or from metal, and as are the professional production of a sculptor only. (Act of 1909.) 40655—10 9 130 COMPARISON OF THE TARIFFS OF 1897 AND 1909. SCHEBTTLE N.— SUNDRIES. Classification. Photographic: Dry plates or films, n. s. p. f Film negatives, imported in any form, for use in any way in connection with m,oving-picture exhibits, or for making or reproducing pictures for such exhibits, and moving-picture films not developed or exposed. Fihn positives, imported in any form, for use in any way in connection with moving-picture exhibits, in- cluding herein all moving, motion, raoto-photography, or cinematog- raphy film pictures, prints, posi- tives, or dupUcates of every kind and nature, and of whatever sub- stance made. Pipes and smokers' articles: Common tobacco pipes and pipe bowls of clay- Valued not more than 40 cents per gross. Other Pipes and pipe bowls of whatever ma- terial composed, and all smokers' articles whatsoever, not specially provided for, including cigarette books, cigarette book covers, pouches for smoking or chewing to- bacco, and cigarette paper in all forms. Plows, tooth and disk harrows, harvest- ers, reapers, agricultural drills and planters, mowers, horserakes, culti- vators, threshing machines, and cotton gins. If imported from any country, de- pendency, province, or colony which imposes no tax or duty on like articles imported from the United States, they shall be. Plush, black, known commercially as hatters' plusb, composed of silk, or of silk and cotton, such as is used exclu- sively for making men's hats. Umbrellas, parasols, and sunshades covered with material other than paper or lace.a Sticks for umbrellas, parasols, or sun- shades, and walking canes, finished or unfinished. Rate of duty under- Act of 1897. 25 per cent . 15 cents per gross.. 50cts. p. gross and 25 p. ct. 60 per cent 20 per cent . 10 per cent . 50 per cent . 40 per cent. Act of 1909. 25 per cent. 25 per cent. IJcts. per lin. or running ft. 15 cents per gross. 50 cts. p. gross and 25 p. ct. 60 per cent. 15 per cent. Free of duty. 10 per cent. 60 per cent. 40 per cent. o Lace not specified in act of 1897. COMPAKISON OF THE TAEIFFS OP 1891 AND 1909. SCHEDULE N.— SUNDRIES. 131 Classification. Rate of duty under — Act of 1897. Act of 1909. Waste, not specially provided for Articles not enumerated or provided for: Raw or unmanufactured Manufactured, in whole or in part 'I'hat each and every imported article, not enumerated in this section, which is similar, either in material, quality-, texture, or the use to which it may be applied, to any article enumerated in this section as chargeable with duty, shall pay thesame rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles pay- ing the highest rate of duty; and on articles not enumerated, manufac- tured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words "component material of chief value," wherever used in this section, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component ma- terial shall be determined by the ascer- tained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. (Acts of 1897 and 1909.) 10 per cent 10 per cent 20 per cent 10 per cent. 10 per cent. 20 per cent. FKEE LIST. Act of 1897. Sec. 2. That oa and after the passage of this act, unless otherwise epecially provided for in this act, the following articles when imported shall be exempt from duty: Act of 1909. That on and after the day following the passage of this act, except as otherwise specially provided for in this act, the articles mentioned in the following paragraphs shall, when imported into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila ), be exempt from duty: Para- graph Classification. Rate of duty under — Act ol 1909. Act of 1897. Act of 1909. 482 Acids: Arsenic or arsenious Free Free. Free. Free.' Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Benzoic Free Carbolic Fluoric Free Free Nitric Pliosphoric Free Plithalic. Free Free... Prussic Free SiUcic Free 483 484 Acorns, raw, dried, or undried, but un- ground. Agates, unmanufactured. Free 485 Free 486 Albumen, n. s. p. f Alizarin, natural or artificial, and dyes derived from alizarin or from anthra- cin. Amber, and amberoid unmanufactured, or crude gum. Free 487 Free 488 Free Free (n. e.) Free (n. e.) Free Gum copal 489 Ambergris 490 Ammonia, sulphate of 491 Aniline salts Free 132 COMPARISON OF THE TARIFFS OF ISQT AND 1909. FREE LIST. 133 Classification. Rate of duty under — Act of 1897. Act of 1909. Any animal imported specially for breeding purposes. a Any animal imported by a citizen of the United States specially for breeding purposes, whether intended to be so used by the importer himself, or for sale for such purpose.b Provided, That no such animal shall be admitted free unless pure bred of a recognized breed, and duly registered in the book of record established for that breed: And provided further, That certificate of such record and of the pedigree of such animal shall be produced and submitted to the cus- toms officer, duly authenticated by the proper custodian of such book of record, together with the affidavit of the owner, agent, or importer that such animal is the identical animal described in said certificate of record and pedigree: And provided further. That the Secretary of Agriculture shall determine and certify to the Secretary of the Treasury what are recognized breeds and pure-bred ani- mals under the provisions of this para- graph. The Secretary of the Treas- ury may prescribe such additional regulations as may be required for the strict enforcement of this provision. Cattle, horses, sheep, or other domes- tic animals straying across the bound- ary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, may be brought back to the United States within six months tree of duty, under regulations to be pre- scribed by the Secretary of the Treas- ury. (Acts of 1897, 1903, and 1909.) Aiid provided further. That the pro- visions of this act shall apply to all such animals as have been imported and are in quarantine, or otherwise in the custody of customs or other offi- cers of the United States, at the date of the passage of this act. (Acts of 1903 and 1909.) Free- o Act of 1897. !> Acts of March 3, 1903, and August 5, 1909. 134 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. FREE LIST. Para^ graph act of 1909. Classification. Rate of duty under- 495 496 497 498 Animals brought into the United States temporarily for a period not exceeding six months, for the purpose of breed- ing, exhibition or competition for prizes offered by any agricultm^l, polo, or racing association.^ But a bond shall be given In accord- ance with regulations prescribed by the Secretary of the Treasury. Teams of animals, including their har- ness and tackle and the wagons or other vehicles actually o\vned by per- sons emigrating from foreign coim tries to the United States with their fami- lies, and in actual use for the purpose of such emigration under such regula- tions as the Secretary of the Treasury may prescribe. Wild animals intended for exhibition in zoological collections for scientific and educational purposes, and not for sale or profit. Annatto, roucou, rocoa, or Orleans, and all extracts of. Apatite Arrowroot in its natural state and not manufactured. Arsenic and sulphide of arsenic, or orpl- ment. Arseniate of aniline Art educational stops, composed of glass and metal and valued at not more than 6 cents per gross. Articles in a crude state used in dyeing or tanning, n. s. p. i. Free. Free. Free Free Free Free Free Free Free Free Free. Free. Free. Free. Free, (n. e.) Free. a The words "breeding" and "polo" were added by the act of 1909. COMPARISON OF THE TARIFFS OF 1897 AND 1909, FB£E LIST. 135 Classification. Rate of duty under— Act of 1897. Articles the growth, produce, and manu- facture of the United States, when re- turned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means ; casks, barrels, carboys, bags, and other vessels of American manufacture ex- ported filled with American products, or exported empty and returned filled with foreign products, including shocks and staves when returned as barrels or boxes; also quicksilver flasks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States; but proof of the iden- tity of such articles shall be made, un- der general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from, duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation andnotrefunded: Provided, Thatthis paragraph shall not apply to any arti-- cle upon which an allowance of draw- back has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article m.anufactured in bonded warehouse and exported under any provision of law: Arid provided further, That when manufactured tobacco which has been exported without payment of internal- revenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal- revenue stamps in pajrment of the legal duties shall be placed thereon. (Act of 1897.) 136 COMPABISON OF THE TARIFFS OF 1897 AND 1909. FREE LIST. Classification. Act of 1909. Articles the growth, produce, or manu- facture of the United States, not in- cluding animals, when returned after having been exported, without having been advanced in value or improved in condition by any process of manu- facture or other means; casks, barrels, carboys, bags, and other containers or coverings of American manufac- ture exported filled with American products, or exported empty and re- turned filled with foreign products, including shooks and staves when re- turned as barrels or boxes; also quick- silver flasks or bottles, iron or steel drums used for the shipment of acids, of either domestic or foreign manufac- ture, which shall have been actually exported from the United States; but proof of the identity of such articles shall be made, under general regula- tions to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be im- ported by the exporter thereof, and if any such articles are subject to inter- nal-revenue tax at the time of expor- tation, such lax shall be proved to have been paid before exportation and not refunded; photographic dry plates or films of American manufacture (ex- cept moving-picture films), exposed abroad , whether developed or not, and films from moving-picture machines, light struck or otherwise damaged, or worn out, so as to be unsuitable for any other purpose than the recovery of the constituent materials, provided the basic films are of American manu- facture, but proof of the identity of such articles shall be made under gen- eral regulations to be prescribed by the Secretary of the Treasury: Pro- vided, That this paragraph shall not apply to any article upon which an al- lowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks al- lowed; or to any article manufactured Rate of duty under- Free. COMPAKISON OF THE TABIFFS OF 1897 AND 1909. FREE LIST. 137 Para- graph Classification. Rate of duty under— ao^ 19q9. Act of 1897. Act of 1909. Articles, the growth, etc.— Continued, in bonded warehouse and exported under any provision of law: And pro- vided further, That when manuJac- tured tobacco which has been ex- ported without payment of internal- revenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal- 501 revenue stamps in payment of the legal duties shall be placed thereon. (Act of 1909.) Free. 502 Ashes, wood and lye of, and beet-root ashes. 503 Asafetida 504 HalTTi nf Oilfiad Free Free. 605 Free Free. 506 quinine may be extracted. Binding twine: All binding twine manufactured from New Zealand hemp, manila, istle or Tampico fiber, sisal grass, or sunn, or a mixture oi 508 any two or more of them, of single ply and measuring not exceeding 600 feet to the pound. 6 Bells broken and bell metal broken Free Free. 509 and fit only to be remanufactured. Birds, stuffed, not suitable for millinery ornaments. Free Free. 610 Free Free. 611 Bismuth Free Free. 612 Bladders, and all integuments, tendons and intestines of animals and fish Free Free. sounds, crude, dried or salted for pres- ervation only, and unmanufactured. 513 not specially provided for. o Blood, dried, n. s. p. f Bolting clotlis composed of silk, imported expressly for milling pur- poses, and so permanently marked as not to be available for any other use. Free Free. 515 Free Free. ground, steamed, or otherwise manu- factured, and bone dust or animal carbon, and bone ash, fit only for fer- tilizing purposes. a Provided, That articles mentioned in this paragraph, if imported from a country wliich lays an import duty on like articles imported from the United States, shall be subject to a duty of i cent per pound. ^ The word " manila" was added by act of 1909. e Tendons were added by act of 1909. 138 COMPABISON OF THE TARIFFS OF 1897 AND 1909. FR£E LIST. Para- graph act of 1909. 617 519 520 Classification. 522 Books, engravings, pliotc^taphs, etch- ings, hound or unlx)mid, maps and charts imported hy authority or for the use of the United States or for the use of the Library of Congress. Books, maps, music, engravings, photo- graphs, etchings, bound or unbound, and charts, which shall have been printed more than twenty years at the date of importation, and all hydro- grapliic charts, and publications Issued for their subscribers or exchanges by scientific and literary associations or academies, or publica- tions of individuals for gratuitous pri- vate circulation, and public docu- ments issued by foreign governments. Books'and pamphlets printed chiefly in languages other than English.^ Books and music, in raised print, used exclusively by the blind. BookiS, maps, music, photograplis, etch- ings, lithographic prints, and charts, specially imported, notmore than two copies ta any one invoice, in good faith, for the use and by order of any society or institution incorporated or estab- lished solely for religious, philosoph- ical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learning in the United States, or any state or public library, and not for sale, subject to such regu- lations as the Secretary of the Treasury shall prescribe. Books, libraries, usual and reasonable furniture, and similar household ef- fects of persons or families from foreign countries, all the foregoing if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. Brass, old brass, clippings from brass or Dutch metal, all the foregoing, fit only for remanufacture. Brazil paste Brazilian pebble, unwrought or un- manufactured. £ate of duty under- Act of 1897. Free Free Free Free. Free. Free. Free. Act of 1909. Free. Free. Free. Free. Free. Free. Free. (n. e.) Free. o The word "chiefly" was substituted by act of 1909 for the word "exclusively." COMPARISON OP THE TAEIFPS OF 189'7 AND 1909. FBEE LIST. 139 Para- Kate of duty under— graph Classification. act 1909. Act of 1897. Act of 1909. 523 Bristles, crude, not sorted, bundled, or prepared. Free Free. 524 Bullion, gold or silver Free . Free. 525 Free. 526 r,HdTninTn Free Free. 527 Free. 528 r,n.<;t,nr or cn-eitnrpnTTi Free Free. 529 Catgut, whip gut, or worm gut, un- manufactured. Free Free. 530 Free Free. Cerite, or cerium ore Free (n. e.) Free. 531 Chalk, crude, not ground, bolt«d, pre- cipitated, or otherwise manufactured.'' Free Free. 532 Free Free. 533 Free Free. 534 Clay: Common blue clay in casks suitable for the manufacture of crucibles. Free Common blue clay and Gross-Ahner- ode glass-pot clay, in cases or casks Free. suitable for the manufacture of crucibles and glass melting pots or tank blocks. 535 Free Free. Coal stores of American vessels, but Free Free. none shall be unloaded. Coal tar, crude, and pitch of coal tar — Free. Free. creosote oil, benzol, toluol, naph- thalin, xylol, phenol, cresol, toluidine, xylidin, cumidin, binitrotoluol, bini- trobenzol, benzidin, tolidin, dianisi- din, naphtol, naphtylamin, dipheny- lamin, benzaldehyde, benzyl chloride, resorcin, nitro-benzol, and nitro- toluol, naphtylaminsulfoacids and their sodium or potassium salts, naph- tolsulfoacids and their sodium or po- tassium salts, amidonaphtolsulfo- acids and their sodiimi or potassium salts, amidosalicylic acid, binltro- chlorbenzol, diamidostilbendisulfo- acid, metanilic acid, paranitranilin, dunethylanihn; all the foregoing not medicinal and not colors or dyes, c Free. 538 539 Free Free. Cochineal Free Free. o The word "natural" was added by act of 1909. 6 The word "bolted" was added by act of 1909. c Products after the word "nitro-toluol," in line 9, not enumerated in act of 1897, but were dutiable aS 20 per cent. (See par. 15.) 140 COMPAKISON OF THE TARIFFS OF 1897 AND 1909. FBEE LIST. Classification. Rate oX duty under— Act of 1897. Act of 1909. Free. Free Free 45 per cent (n. e.).. Free Free Free. Cocoa, or cacao, crude, and fiber, leaves, and shells of. Cofiee Coins of gold, silver, and copper Coins of other metal Coir, and coir yam Copper ore; regulus of, and black or coarse copper, and copper cement; old copper, fit only for remanufeicture, clippings from new copper, and cop- per in plates, bars, ingots, or pigs, not manufactured or specially provided for.o Composition metal of which copper is the component material of chief value, not specially provided for. Coral, marine, uncut, and unmanufac- tured. Cork wood, or cork bark, unmanufac- tured. Cotton, and cotton waste or flocks CryoUte, or kryolith Cudbear Curling stones, or quoits, and curling- stone handles. Curry, and curry powder Cuttlefish bone Dandelion roots, raw, dried, or undried, but unground. Diamonds and other precious stones, rough or uncut, and not advanced in condition or value from their natural state by cleaving, splitting, cutting, or other process. Glaziers' and engravers' diamonds, not set. Miners' diamonds not set, and diamond dust or bort. Miners' diamonds, whether in their nat- ural form or broken, and bort; any of the foregoing not set, and diamond dust. Divi-divi Dragon's blood aCopi>erin "other forms, not manufactured," not specified in Fr«e. Fre& Free. Free. Free. Frea Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. the act of 1909. COMPARISON OF THE TARIFFS OF 1897 AND 1909. FBEE LIST. 141 Classification. Rate of duty under— Act of 1897. Act of 1909. Drugs, such as barks, beans, berries, bal- sams, buds, bulbs, and bulbous roots, excrescences, fruits, flowers, dried fibers, and dried insects, grains, gums, and gum resin, herbs, leaves, lichens, mosses, nuts, nutgalls, roots, and stems, spices, vegetables, seeds aro- matic, and seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing which are drugs and not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process, and not specially provided for. (Act of 1897.) Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, gum resin, herbs, leaves, lichens, mosses, nuts, nutgalls, roots, stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used ex- pressly for dyeing or tanning; any of the foregoing which are natural and uncompounded drugs and not edible and not specially provided for, and are in a crude state, not advanced in value or condition by any process or treatment whatever beyond that es- sential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture: Provided, That no article containing alcohol, or in the preparation of which alcohol is used, shall be admitted free of duty under this paragraph. (Act of 1909.) Eggs of birds, fish, and insects: Provided, however, That this shall not be held to include the eggs of game birds or eggs of birds not used for food, the impor- tation of which is prohibited except specimens for scientific collections, nor fish roe preserved for food pur- (Aot of 1897.) Free. Free. 142 COMPAKISON OF THE TAEIFFS OF 1897 AND 1909. FREE LIST. Parar graph Classification. Rate of duty under — act of 1909. Act of 1897. Act of 1909. Eggs of birds, fish, and insects (except fish roe preserved for food purposes): Provided, however. That the importa- Free. tion of eggs of game birds or eggs of birds not used for food, except speci- mens for scientific collections, is pro- hibited: Provided further, That the importation of eggs of game birds for purposes of propagation is hereby authorized, under rules and regula- 561 tions to be prescribed by the Secretary of the Treasury. (Act of 1909.) Corundum Free (n. c.) Free. 562 Ergot Free Free. 563 Fans, common palm leaf, plain and uot ornamented or decorated in any man- Free Free. ner. Palm leaf in its natural state, not col- ored, dyed, or otherwise advanced or Free Free. manufactured. 564 Felt, adhesive, for sheathing vessels Free.. . Free. 665 Fence posts of wood . . . . 10 per cent Free. 566 Fibrin, in all forms. . Free Free. 567 Fish, fresh, frozen, or packed in ice, caught in the Great lakes or other fresh waters by citizens of the United States, and all other fish, the products of American fisheries. « 568 Fish skins. Free Free. 569 Flint, flints, and fhnt stones, unground. Free Free. 570 Fossils Free. Free. 571 Fruits or berries, green, ripe, or dried. Free Free. and fruits in brine, u. s. p. f. 572 Fruit plants, tropical and semitropical, for the purpose of propagation or cul- tivation. Free Free. 573 Furs, undressed Free Free Free. 574 Fur skin of all kinds not dressed in any Free. manner, and n. s. p. f. 576 Garabier . Free Free. 576 Glass enamel, white, for watch and clock dials. Free 577 Free Free. wrought, for use in the manufacture of optical instruments, spectacles, and eyeglasses, and suitable only for such use: Provided, however. That such disks exceeding eight inches in diame- ter may be polished sufficiently to en- able the character of the glass to be determined. <• All after the word "States" added by act of 1909. COMPAEISON OP THE TARIFFS OF 1897 AND 1909. FREE LIST. 143 Para- graph act of 1909. 578 579 580 584 685 586 587 690 691 592 593 694 Classification. Grasses and fibers: Istle or Tampico fiber, jute, jute butts, manila, sisal grass, sunn, and all other textile grasses or fibrous vegetable sub- stances, not dressed or manufactured in any manner, and n. s. p. f. Gold beaters' molds and gold beaters' Grease, tats, vegetable tallow, and oils (excepting fish oils), such as are com- monly used in soap making or in wire drawing, or for stufiing or dressing leather, and which are fit only for such uses, and not specially provided for.o Guano, manures, and all substances used only for manure. Basic slag, ground or unground Calcium cyanamid or lime nitrogen Gutta-percha, crude Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or un- drawn, but unmanufactured, n. s. p. f. Human hair, raw, uncleaned, and not drawn. Hide cuttings, raw, with or without hair, and all other glue stock. Hide rope Hones and whetstones Hoofs, unmanufactured Hop roots for cultivation Horns and parts of, unmanufactured, including horn strips and tips. Horns and parts of, including horn strips and tips, unmanufactured. Ice India rubber, crude, and milk of, and old scrap or refuse India rubber which has been worn out by use and is fit only for remanufacture. India rubber, crude, and milk of, and scrap or refuse India rubber, fit only for remanufacture, and which has been worn out by use. Indigo Iodine, crude Ipecac Free. Free. Free. "The words "fats, vegetable tallow," Rate of duty under — Act of 1897. Free. Free. Free. Free. $1 per ton 25 per cent (n. e.) . Free Free Free. Free. Free. Free. Free. Free. Free. Act of 1909. Fr^e. Free. Free. Free. Free. Free, were added by the act of 1909. Free. Free. Free. Free. Free. Free. Free Free. Free. Free. Free. Free. 144 COMPABISON OF THE TARIFFS OF 1897 AND 1909. FREE LIST. Para- Rate of duty under— Classification. act of 1909. Act of 1897. Act of 1909. 595 Iridium, osmium, and palladium Iridium, osmium, palladium, rhodium, and ruthenium and native combina- Free Free. tions thereof with one another or with platinum. 596 Ivory tusks in their natural state or cut vertically across the grain only, with Free Free. the bark left intact Vegetable ivory In its natural state Free Free. 597 Free Free. 598 Jet unmanufactured Free Free. 600 Junk, old Free Free. Kelp Free Free. 602 Kieserite Free Free. 603 Kindling wood ■^ cent per bundle a Free Free. Kyanite, or cyanite, and kainite Lac dye, crude, seed, button, stick, and shell. Free. Free Free. 607 Lactarene Free . ... Free. 20 per cent (n. e.) Free. Free Free. 609 Leeches Free Free. 610 Lemonjuice, lime juice, and sourorange juice, all the foregoing containing not Free ... Free. more than 2 per cent of alcohol.b 612 Lifeboats and life-saving apparatus spe- cially imported by societies incorpo- Free Free. rated or established to encourage the saving of human life. 614 Lithographic stones, not engraved Litm us, prepared or not prepared Loadstones Free . . . Free. 615 616 Free Free. 617 Free Free. ground or prepared , and all extracts of. 618 Magnesite,«rudeorcalcined,notpurified Free Free. 619 620 Manna Free Free. 621 Free 622 Free. 623 Marshmallow or althea root, leaves or flowers, natural or unmanufactured. Free Free. 624 Medals of gold, silver, or copper, and other metallic articles actually be- Free . Free. stowed as trophies or prizes, and re- ceived and accepted as honorary dis- tinctions. 1 625 Meerschaum, crude or unmanufactured . Free Free. a Not exceeding J cubic foot each; if in larger bundles, -^ cent for each additional i cubic foot or fractional part thereof. 6 AH after "orange juice" added by act of 1909. COMPABISON OF THE TAEIFFS OF 1897 AND 1909. FBEE LIST. 145 Parar grapli act of 1909. 628 629 Classification. 630 631 632 633 634 Minerals, crude, or not advanced in value or condition by refining or grind- ing, or by other process of manufac- ture, not specially provided for. Mineral salts obtained by evaporation from mineral waters, when accompa- nied by a duly authenticated certifi- cate and satisfactory proof, showing that they are in no way artificially prepared, and are only the product of a designated mineral spring. Miners' rescue appliances, designed for emergency use in mines where artifi- cial breathing is necessary in the pres- ence of poisonous gases, to aid in the saving of human life, and miners' safety lamps. Models of inventions and of other im- provements in the arts, including pat- terns' for machinery, bnt no article shall be deemed a model or pattern which can be fitted for use otherwise. Models of inventions and of other im- provements in the arts, to be used ex- clusively as models and incapable of any other use. Moss, seaweeds, and vegetable sub- stances, crude or unmanufactured, not otherwise specially provided for. Musk, crude, in natural pods Myrobolans Needles, hand sewing and darning Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or paper-covered publica- tions, issued within six months of the time of entry, containing current liter- attore of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or paper-covered publicar tions issued within six months of the time of entry, devoted to current liter- ature of the day, or containing current literature as a predominant feature, and issued regularly at stated periods, as weekly, monthly, or quarterly, and bearing the date of issue. 40655—10 10 Rate of duty under- Act of 1897. Free. Free. Dutiable (n. e.) Act of 1909. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. 146 COMPARISON OF THE XA.EIFPS OF 1897 AND 1909. EBEE LIST. Para- graph Classification. Rate of duty under — act of 1909. Act of 1897. Act of 1909. 635 Nuts: Brazil nuts Free Free. Free Free. 1 cent per pDund (n. e.)... Free Palm Tint-ti Free. Palm-nut kernels Free. Free. Free Broken cocoanut meat or copra, not shredded, desiccated, or prepared in any manner. Nux vomica Free. . Free. 636 Free. Free. 637 Onlrrnn Free Free. 638 639 Oils: Almond Free Free. Free Ambergris, crude and rectified. . - ,^. . - . Aniline. Free . . . Free. Free Free. Free Anthoss Free Free Free. Free. Bergamot Free . . . Free. Cajeput. Free Free. Cassia Free Free. Cedrat Free Free. r.hamnmilp. Free Free. Cinnamnn Free Free. Civet.. Free . , . Free. Free Cocoanut (not refined and deodorized) Cotton-seed Free. 4 cents per gallon a 20 cents per pound Free Free. Free. Free. Free Free. Flower essences, liquid and solid primal, not compounded. Free. Free .Tfl.'^Tninfl nr jasiTninp Free Free. Juglandium Free Free Lavender . Free Free Lemon grass .. L Free Free Mace Free Free Nut oil or oil of nuts Free Free. a Of 7i pounds weight. COMPARISON OF THE TARIFFS OE 1897 AND 1909, FREE LIST. 147 Para- graph Classifloation. Rate of duty under— act of 1909. Act of 1897. Act of 1909. Oils— Continued. ,01ive oil — For manufacturing or mechanical purposes, fit only for such use and valued at not more than 60 cents per gallon. Rendered unfit for use as food or for any but mechanical or manufac- Free. turing purposes, by such means as shall be satisfactory to the Secre- tary of the Treasury and under regulations to be prescribed by him. Orange ... Free $1 per lb. (n. e.) Orange flower Free Free. Palm Free Free Palm-kernel Free. Petroleum— . Kerosene, benzine, naphtha, gaso- line, and similar oils produced Free. from petroleum. Free Roses, attar of Free Free. Free Free. Soya-bean Free. Free Free. Thyme Free Free. Free . , Free. American fisheries: Spermaceti, whale, and other fish oils of Ameri- can fisheries, and all fish and other 640 products of such fisheries. Free. 641 Orange and lemon peel, not preserved, candied, or dried. Free Free. 642 643 Ores of gold, silver, or nickel, and nickel matte. Free Free. Free Free. Paperstock,crade, of every description, including all grasses, fibers, rags (other than wool), waste, including jute waste, shavings, clippings, old paper, rope ends, waste rope, and waste bag- ging, including old gunny cloth and old gunny bags, fit only to be con- verted into paper. (Act of 1897.) a Provided, That if there be imported into the United States crude petroleum, or the products of crude petroleiun produced in any country which imposes a duty on petroleum or its products exported from the United States, there shall in such cases be levied, paid, and collected a duty upon said crude petroleum or Its products so imported equal to the.duty imposed by such country. (Act of 1897.) 148 COMPARISON OF THE TARIFFS OF 1897 AND 1909, FREE LIST. Classification. Rate of duty under— Act of 1S97. Act of 1909. Paper stock, crude, of every descrip- tion, including all grasses, fibers, rags (other than wool^ waste, including jute waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste, not specially provided for, including old gunny cloth and old gunny bags, used chiefly for paper making. (Act of 1909.) Paraflin Parchment and vellum Pearl, mother of, and shells, not sawed, cut, polished, or otherwise manufac- tured, or advanced in value from the natural state. Personal ellects, not merchandise, of citizens of the United States dying in foreign countries. Pewter and britannia metal, old, and fit only to be remanufactured. Philosophical and scientific apparatus, utensils, instruments, and prepara- tions, including bottles and boxes containing the same, specially Im- ported in good faith for the use and by order of any society or institution incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy , school, or seminary of learn- ing in the United States, or any state or public library, and not for sale, sub- ject to such regulations as the Secre- tary of the Treasury shall prescribe. Phosphates, crude Plants, trees, shrubs, roots, seed cane, and seeds, imported by the Depart- ment of Agriculture or the United States Botanic Garden. Platina, in ingots, bars, sheets, and wire. . Platinum, unmanufactured, and vases, retorts, and other apparatus, vessels, and parts thereof composed of plati- num, for chemical uses. Platinum, unmanufactured, or in in- gots, bars, plates, sheets, wire, sponge, or scrap, and vases, retorts, and other apparatus, vessels, and parts thereof, composed of platinum, for chemical uses. Free Free Free Free Free Free Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. COMPARISON OP THE TARIFFS OF 1897 ANB 1909. FREE LIST. 149 Classification. Rate of duty under- Act or 1897. Act of 1909. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Plumbago .' Potasli: Carbonate of, crude or refined — Crude, or "black salts" Hydrate of, or caustic potash, not in- cluding refined in sticks or rolls. Muriate of potasli Nitrate of potasli, or saltpeter, crude. . . Sulphate of, crude or refined Professional books, implement':, instru- ments, and tools of trade, occupation, or employment, in the actual posses- sion at the time of arrival, of persons emigrating to the United States; but this exemption shall not be construed to include machinery or other articles imported for use in any manufactur- ing estabUshment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparel; but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad, for temporary use by them in such exhibitions, and not for any other person, and not for sale, and which have been used by them abroad, shall be admitted free of duty under such regulations as the Secretary of the Treasury may pre- scribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation: Pro- vided, That the Secretary of the Treas- ury may, in his discretion, extend such period for a further term of six months, in case application shall be made therefor.a Pulu Quinia, sulphate of, and all alkaloids or salts of cinchona bark. Radium Rags, not otherwise specially provided for. a The words " arrival, of, " in fourth line of paragraph 656, were added by act of 1909. Free. Free. Free . Free . Free. Free. Free. Free. 150 COMPAKISON" OF THE TARIFFS OF 1897 AND 1909. FREE LIST. •Classification. Rate of duty under— Act of 1897. Act of 1909. Regalia and gems, statuary, and speci- mens or casts of sculpture, where spe- cially imported in good failh for the use and by order of any society incor- porated or established solely for re- ligious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learn- ing in the United States, or any state or pubhc library, and not for sale; but the term "regalia" as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exer- cises of the society or institution, and shall not include articles of furniture or fixtures, or of regular weai'ing ap- parel, nor personal property of indi- viduals. (Act of 1897.) Statuary and casts of sculpture for use as models or for a?t educational purposes only; regalia and gems, where spe- cially imported in good faith for the use and by order of any society incor- porated or established solely for re- ligious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, seminary of learn- ing, orphan asylum, or pubhc hospital in the United States, or any state or public library, and not for sale, sub- ject to such regulations as the Secre- tary of the'Treasury shall prescribe; but the term "regalia" as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exer- cises of the society or institution, and shall not include articles of furniture or fixtures, or of regular wearing ap- parel, nor personal property of indi- viduals. (Act of 1909.) Rennets, raw or prepared Saffron and safTlower, and extract of, and safiron cake. Sago, crude Sago flour , Free. Free Free. Free Free Free Vrao. Cn. fi.1 . Free. COMPARISON OF THE TARIFFS OF 1897 AND 1909. FREE LIST. 151 Para- Rate of duty under— graph Classification. act of 1909. Act of 1897. Act of 1909. 6G5 Salicin Free Free. 666 Free. 667 Free Free. WIS Seeds: Free Free. Canary . . . 30 per cent (n. e.) Free. Free Free. Free. Free Free. Free Free. Cotton Free Free. Free Free. Fennel Free. Free. Free. Flower, n. s. p. f Free . Free. Free Free. Hemp* Free . . Free. Free Free. Free. Free Free. Free. Saint John's bread or bean Free Free. Free. Sorgbum or sugar cane for seed Evergreen seedlings, n. a. p. f Free Free. U per M and 15 per cent. . Free. Bulbs and bulbous roots, not edible Free Free. and not otherwise provided for. 669 Free Free. 670 Shotgun barrels, in single tubes, forged, rough bored. Free Free. Free Free. 672 Free . but not doubled, twisted, or advanced in manufacture in any way. Free. coon, or rereeled, but not wound, doubled, twisted, or advanced in manufacture in any way. 673 Free Free. 674 Free Free. 675 Skeletons and other preparations of anatomy. Free Free. 676 Skins of all kinds, raw (except sheep- skins with the wool on), and hides Free Free. not specially provided for. 677 678 Free. Specimens of natural history, botany, Free Free. and mineralogy, when imported for scientific public collections, and not for sale. a Not including compounds or preparations that can be used for other purposes (act of 1897). 152 COMPARISON OF THE TAEIFFS OF 1897 AND 1909. FKEE LIST. Para- graph Classification. Rate of duty under— act 1909. Act of 1897. Act of 1909. 679 Spices, unground: Free Cassia and cassia vera Free Free. rinnamnn fi.nH p.hipG: nf Free Free Cloves Clove stems Free Free. Ginger root, unground and not pre- served or candied. Free Mace Free Free Free. Pepi>er, black or white Tree Free Free 680 Spunk Free Free 681 Spurs and stilts used in the manufacture of earthen, porcelain, and stone ware. Free 682 Stamps; foreign postage or revenue Free Free. stamps, canceled or uncanceled. Foreign government stamped post cards bearing no other printing than the olTicial imprint thereon. Stone and sand: Burrstone in blocks, rough or unmanufactured; cliff stone, Free. 683 Free Free. unmanufactured; rotten stone, tripoli, and sand, crude or manufactured, (■v$4 not otherwise provided for. 685 Strontia, oxide of, and protoxide of Free Free. stronlian, and strontianite, or mineral carbonate of strontia. 686 Sulphur, lac or precipitated, and sul- Free Free. sulphur ore as pyrites, or sulphuret of iron in its natural state, containing in , excess of twenty-five per centum of sulphur, and sulphur n. o. p. f. 687 Sulphuric acid which at the tempera- Free .a Free, a ture of 60° Fahrenheit does not exceed the specific pravit y of 1.380, for use in » manufacturing superphosphate of lime or artificial manures of any kind, 688 or for any agricultural purposes. Tamarinds Tapioca, cassava or cassady... 689 Free Free 690 Tar and pitch of wood Free Free. fl Provided, That upon all sulphuric acid imported from any country, whether independent or a depend- ency, which imposes a duty upon sulphuric acid imported into such country Irom the United States, there shall be levied and collected a duty of J cent per pound. COMPARISON OP THE TAKIPFS OF 1897 AND 1909. FREE LIST. 153 Para- graph act of 1909. ClassificatioD. Rate of duty under— Act of 1897. Act of 1909. 692 694 695 697 698 699 700 701 702 703 704 705 706 707 708 Tea and tea plants Provided, That nothing herein con- tained shall he construed to repeal or impair the provisions of an act enti- tled "An act to prevent the importa- tion of impure and unwholesome tea, ' ' approved March 2, 1897, and any act amendatory thereof (act of 1909). Teeth, natural, or unmanufactured Terra alba, not made from gypsum or plaster rock. Terra japonica Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated. Tobacco stems Tonquin, tonqua, or tonka beans Turmeric : Turpentine, Venice , Turpentine, spirits of Turtles Types, old, and fit only to be remanu- factured. Uranium, oxide and salts of , Vaccine virus Valonia Verdigris, or subacetate of copper Wax, vegetable or ihineral Wafers, unleavened or not edible Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free, o Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. aProsided, That there shall be imposed and paid upon cassiterite, or black oxide of tin, and upon bar, block, pig tin and grain or granulated, a duty of 4 cents per pound when it is made to appear to the satis- faction of the President of the United States that the mines of the United States are producing 1,500 tons of cassiterite and bar, block, and pig tin per year. The President shall make known this fact by proclama- tion, and thereafter said duties shall go into effect. (Act of 1909.) 154 COMPARISON OF THE TARIFFS OF 1897 AND 1909. FREE LIST. Para- graph act of 1909. Classification. Rate of duty under— Act of 1897. Act of 1909. 709 710 711 Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this ex- emption shall only include such arti- cles as actually accompany and are in the use of, and as are necessary and ap- propriate for the wear and use of such persons, for the immediate purposes of the journey and present comfort and convenience, and shall not be held to apply to merchandise or arti- cles intended for other persons or for sale: Provided^ That in case of resi- dents of the United States returning from abroad, all wearing apparel and other personal effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established, under appropriate rules and regular tions to be prescribed by the Secre- tary of the Treasury, but no more than one hundred dollars in value of articles purchased abroad by such residents of the United States shall be admitted free of duty upon their re- turn. Whalebone, unmanufactured Witherite Baryta, carbonate of Wood: Logs and round unmanufac- tured timber, including pulp woods, firewood, handle bolts, shingle bolts, gun blocks for gunstocks rough hewn or sawed or planed on one side, hop poles, ship timber and ship planking; all the foregoing not specially pro- vided for. Woods: Cedar, lignum-vitae, lacewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and ail forms of cabinet woods, in the log, rough, or hewn only. Red cedar (Juniperus Virginiana) timber, hewn, sided, squared, or round. Free. Free Free Free Free Free. Free. 25 per cent (n. e.). Free. 1 ct. per cub. ft. (n. e.) .- Free. Free. COMPARISON OF THE TARIFFS OF 1897 AND 1909. FKEE LIST. 155 Para- graph act of 1909. Rate of duty under— Classification. Act of 1897. Act of 1909. Sticks of partridge, hair wood, pimento, orange, myrtle, bamboo, rattan, reeds unmanufactured, India malacca joints, and other woods not specially pro- vided for, in the rough, or not further advanced than cut into lengths suit- able for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes. Works of art, drawings, engravings, photographic pictures, and philosoph- ical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and encouragement of art, science, or In- dustry in the United States, and not for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be ex- ported within six months after such importation: Provided, That the Sec- retary of the Treasury may, in his dis- cretion, extend such period for a further term of six months in cases where applications therefor shall be made. Free. 156 COMPARISON OF THE TARIFFS OF 1897 AND 1909. FB££ LIST. Classification. Rate of. duty under— Act of 1897. Act of 1909. Works of art, collections in illustration of the progress of the arts, sciences, or manufactures, photographs, w'orks in terra cotta, parian, pottery, or porce- lain, antiquities and artistic copies thereof in metal or other material , im- ported in good faith for exhibition at a fixed place by any State or by any society or institution established for the encouragement of the arts, science, or education, or for a municipal corpo- ration, and all like articles imported In good faith by any society or asso- ciation, or for a municipal corporation for the purpose of erecting a public monument, and not intended for sale, nor for any other purpose than herein expressed; but bonds shall be given under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, trans- ferred, or used contrary to this pro- vision, and such articles shall be sub- ject, at any time, to examination and inspection by the proper officers of the customs: Provided, That the privi- leges of this and the preceding section shall not be allowed to associations or corporations engaged in or connected with business of a pri\ate or commer- cial character. Works of art, the production of Ameri- can artists residing temporarily abroad, or other works of art, includ- ing pictorial paintings on glass, im- ported expressly for presentation to a national institution, or to any state or municipal corporation, or incorpo- rated religious society, college, or other public institution, except stained or painted window glass or stained or painted glass windows; but such ex- emption shall be subject to such regu- lations as the Secretary of the Treas- ury may prescribe. (Act of 1897.) Free. Free. COMPAEISON OF THE TARIFFS OF 1897 AND 1909. FREE LIST. 157 Classification. Works of art, productions of American artists residing temporarily abroad, or other worlra of art, including pictorial paintings on glass, imported expressly for presentation to a national institu- tion, or to any state or municipal cor- poration or incorporated religious so- ciety, college, or other public institu- tion, except stained or painted win- dow glass or stained or painted glass windows, and except any article, in whole or in part, molded, cast, or me- chanically wrought from metal within twenty years prior to importation; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. (Act of 1909.) Works of art, including paintings in oil, mineral, water, or other colors, pas- tels, original drawings and sketches, etchings and engraTings, and sculp- tures, which are proved to the satisfac- tion of the Secretary of the Treasury under rules prescribed by him to have been in existence more than twenty years prior to the date of their impor- tation, but the term "sculptures" as herein used shall be understood to in- clude professional productions of sculptors only, whether round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, or metal; and the word "painting," as used in this act, shall not be understood to include any article of utility nor such as are made wholly or in part by stenciling or any other mechanical process; and the words "etchings" and "engravings," as used in this act, shall be understood to include only such as are printed by hand from plates or blocks etched or engraved with hand tools, and not such as are printed from plates or blocks etched or engraved by photo- chemical processes. (Act of 1909.) (See following page also.) Rate of duty under— Act of 1897. 20 per cent (n. e.) . Act of 1909. Free. 158 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. FREE LIST. Para- graph Classification. Rate of duty under— act of 1909. Act of 1897. .Vet of 1909. 718 Other works of art {except rup and car- pets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced more than one hundred 5'ears prior to the date of importation, but the free importation of such ob- jects shall be subject to such regula- tions as to proof of antiquity as the Secretary of the Treasury may pre- scribe. (Act of 1909.) Zaflfer . About 45 per cent (n. c.)-- Free Free. Free Minimum tariff. The provisions of the dutiable list and the free list of this section shall consti- tute the minimum tariff of the United States. (Act of 1909.) Tlie following were transferred by tlie act of 1909 to the - Free list. Dutiable list. Hides of cattle. Oxalic acid. Wood pulp, mechanically ground (con- Carbonate of baryta. ditional) . Camphor, synthetic. Agricultural implements (conditional). Orange oil. Sulphate of ammonia. Cutch. Coal-tar products, certain. Embroidery, lace making, and linen cloth Sod oil. Coca leaves. machines, to Jan. 1, 1911. Breccia, in blocks or slabs. Coins of metal. Magnesium. Fence posts of wood. Antimony ore. Basic slag. Tungsten ore. Lime nitrogen. Calamine containing over 10 p. c. of zinc. Kindling wood. Zinc ores containing over 10 p. c. of zinc. Red cedar timber. Zinc dust. Marrons, crude. Briar root and wood, unmanufactured. Casein. Broom corn. Miners' rescue appliances. Cocoanut oil, refined. Cottonseed oil. Yams. Croton oil. Peach kernels. Petroleum and its products. Cotton waste and flocks, advanced in Oleo stearin. value. Radium. Canary seed. Evergreen seedlings. Paintings, statuary, etc., more than 20 years old. Antique works of art (except rugs and carpets) more than 100 years old. Philippine products, except rice. 159 Sec. 2.— MAXIMUM AND MINIMUM PROVISION. [Note. — No corresponding provision in the Act of 1897.] Sec. 2. That from and after the thirty-first day of March, nineteen hundred and ten, except as otherwise specially provided for in this section, there shall be levied, collected, and paid on all articles when imported from any foreign country into the United States, or into any of its possessions (except the Philippme Islands and the islands of Guam and Tutuila), the rates of duty prescribed by the schedules and para- graphs of the dutiable list of section one of this Act, and in addition thereto twenty-five per centum ad valorem; which rates shall constitute the maximum tariff of the United States: Provided, That whenever, after the thirty-first day of March, nineteen hundred and ten, and so long thereafter as the President shall be satisfied, in view of the character of the concessions granted by the minimum tariff of the United States, that the government of any foreign country imposes no terms or restrictions, either in the way of tariff rates or provisions, trade or other regulations, charges, exactions, or in any other manner, directly or indirectly, upon the importation into or the sale in such foreign country of any agricultural, manufactured, or other product of the United States, which unduly discriminate against the United States or the products thereof, and that such foreign country pays no export bounty or imposes no export duty or prohibition upon the exportation of any article to the United States which unduly discriminates against the United States or the products thereof, and that such foreign country accords to the agricultural, manufactured, or other products of the United States treatment which is reciprocal and equivalent, thereupon and there- after, upon proclamation to this effect by the President of the United States, all articles when imported into the United States, or any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila), from such foreign country shall, except as otherwise herein provided, be admitted under the terms of the minimum tariff of the United States as prescribed by section one of this Act. The proclamation issued by the President under the authority hereby conferred and the application of the minimum tariff thereupon may, in accordance with the facts as found by the President, extend to the whole of any foreign country, or may be confined to or exclude from its effect any dependency, colony, or other political subdivision having authority to adopt and enforce tariff legislation, or to impose re- strictions or regulations, or to grant concessions upon the exportation or importation of articles which are, or may be, imported into the United States. 'Wlienever the President shall be satisfied that the conditions which led to the issuance of the procla- mation hereinbefore authorized no longer exist, he shall issue a proclamation to this eSect, and ninety days thereafter the provisions of the maximum tariff shall be applied to the importation of articles from such country. Whenever the provisions of the maximum tariff of the United States shall be applicable to articles imported -from any foreign country they shall be applicable to the products of such country, whether imported directly from the country of production or otherwise. Tariff board. To secure information to assist the President in the discharge of the duties imposed upon him by this section, and the officers of the Government in the administration of the customs laws, the President is hereby authorized to employ such persons as may be required. 40655—10 11 161 162 COMPAKISON OF THE TAEIFFS OF 189*7 AND 1909. Sec. 3.— CUBAN TREATY. Act oris Cuban Trcaly of Dn-embcr 11, 190.:. [The foUowiiif; Ireaty ))roYisioii.-i affect the imports into the United States from Cuba] : Article I. During the term of this convention, all articles of merchandise being the product of the soil or industry of the United States which are now imported into the Republic of Cuba free of duty, and all articles of merchandise being the product of tile soil or industry of the Republic of Cuba which are now im- ported into the United States free of duty, shall continue to be so admitted by the respective countries free of duty. Article II. During the teiTn of this convention, all articles of merchandise not included in the foi-egoing Article I and being the product of the .'^oil or industry of the Re- public of Cuba imported into the United States shall be admitted at a reduction of twenty perct'ntum of the rates of duty thereon as provided by the Tariff Act of the United States approved July 24. 1897, or as may be provided by any tariff law of the United States subsequently en- acted. Act of 1909. Sec. 3. That nothing in this Act con- tained shall be so construed as to abro- gate or in any manner impaii- or affect the provisions of the treaty of commer- cial reciprocity concluded between the United States and the Republic of Cuba on the eleventh day of December, nine- teen hundred and two, or the pi'ovisions of the Act of Congi'ess heretofore passed for the execution of the same. Note.— Ttiis Treaty provides for a 20 per cent reduction of the rates in the Acts of 1897 and 1909. Sec. 4.— TERMINATION OF RECIPROCITY TREATIES. Sec 3. 'That for the purpose of equal- izing the trade of the United States with foreign countries, and their colonies, pro- ducing and exporting to this country the following articles: Argols, or crude tar- tar, or wine lees, crude; brandies, or other spirits manufactured or distilled from grain or other materials; champagne and all other sparkling wines; still wines, and vermuth; paintings and statuary; or any of them, the President be, and he is here- by, authorized, as soon as may be after the passage of this Act, and from time to time thereafter, to enter into negotiations with the governments of those countries exporting to the United States the above- mentioned articles, or any of them, with a view to the arrangement of commercial agreements in which reciprocal and equiv- alent concessions may be secured in favor of the products and manufactures of the United States; and whenever the govern- inent of any country, or colony, produc- Sec. 4. That the President shall have power and it shall be his duty to give notice, within ten days after the passage of this Act, to all foreign countries with which commercial agreements in con- formity with the authority granted by section three of the Act entitled, "An Act to provide revenue for the Govern- ment and to. encourage the industries of the United States," approved July twenty-fourth, eighteen hundred and ninety-seven, have been or shall have been entered into, of the intention of the United States to terminate such agree- ment at a time specified in such notice, which time shall in no case, except as hereinafter provided, be longer than the period of time specified in such agree- ments respectively for notice for their termination; and upon the expiration of the periods when such notice of termi- nation shall become effective the suspen- sion of duties provided for in such agree- COMPARISON OF THE TAEIFFS OP 1897 AND 1909. 163 Sec. 4.— TERMINATION OF RECIPEOCITY TREATIES. Act of 1897. ing and exporting to the United States the above mentioned articles, or any of them, shall enter into a commercial agreement with the United States, or make conces- sions in favor of the products, or manufac- tures thereof, which, in the judgment of the President, shall be reciprocal and equivalent, he shall be, and he is hereby, authorized and empowered to suspend, during the time of such agreement or con- cession, by proclamation to that effect, the imposition and collection of the duties mentioned in this Act, on such article or articles so exported to the United States from such country or colony, and there- upon and thereafter the duties levied, collected, and paid upon such article or articles shall be as follows, namely: Argols, or crude tartar, or wine lees, crude, five per centum ad valorem. Brandies, or other spirits manufactured or distilled from grain or other materials, one dollar and seventy-five cents per proof gallon. Champagne and all other sparkling wines, in bottles containiag not more than one quart and more than one pint, six dol- lars per dozen; containing not more than one pint each and more than one-half pint, three dollars per dozen; containing one- half pint each or less, one dollar and fifty cents per dozen ; in bottles or other vessels containing more than one quart each, in addition to six dollars per dozen bottles on the quantities in excess of one quart, at the rate of one dollar and ninety cents per gallon. Still wines, and vermuth, in casks, thirty-five cents per gallon; in bottles or jugs, per case of one dozen bottles or jugs containing each not more than one quart and more than one pint, or twenty-four bottles or jugs -containing each not more than one pint, one dollar and twenty-five cents per case, and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of four cents per pint or fractional part thereof, but no separate or additional duty shall be as- sessed upon the bottles or jugs. Paintings in oil or water colors, pastels, pen and ink drawings, and statuary, fif- teen per centum ad valorem. The President shall have power, and it shall be his duty, whenever he shall be satisfied that any such agreement in this Section mentioned is not being fully exe- cuted by the Government with which it shall have been made, to revoke such suspension and notify such Government thereof. Aotofigog. ments shall be revoked, and thereafter importations from said countries shall be subject to no other conditions or rates of duty than those prescribed by this Act and such other Acts of Congress^as may be continued in force: Provided, That until the expiration of the period when the notice of intention to terminate herein- before provided for shall have become effective, or until such date j)rior thereto as the high contracting parties may by mutual consent select, the terms of said commercial agreements shall remain in force: And provided further, That in the case of those commercial agreements or arrangements made in accordance with the provisions of section three of the tariff Act of the United States approved July twenty-fourth, eighteen hundred and- ninety-seven, which contain no stipulations in regard to their termination by diplomatic action, the President is authorized to give to the governments concerned a notice of termination of six months, which notice shall date from April thirtieth, nineteen hundred and nine. 164 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. Sec. 4.— TEBMINATION OF BECIPKOCITY TREATIES. Act 011897. And it is further provided that with a view to secure reciprocal trade with coun- tries producing the following articles, whenever and so often as the President shall be satisfied (hat the Government of any country, or colony of such Govern- ment, producing and exporting directly or indirectly to the United States coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, or any of such articles, imposes duties or other exactions upon the agricultural, manufactured, or other prod- ucts of the United States, which, in view of the introduction of such coffee, tea, and tonquin, tonqua, or tonka beans, and va- nilla beans, into the United States, as in this Act hereinbefore provided for, he may deem to be reciprocally unequal and un- reasonable, he shall have the power and it shall be his duty to suspend, by proclama- tion to that effect, the provisions of this Act relating to the free introduction of such coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, of the products of such country or colony, for such time as he shall deem just; and in such case and during such suspension duties shall be levied, collected, and paid upon coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, the products or exports, direct or indirect, from such designated country, as follows: On coffee, three cents per pound. On tea, ten cents per pound. On tonquin, tonqua, or tonka beans, fifty cents per pound ; vanilla beans, two dollars per pound; vanilla beans, com- mercially known as cuts, one dollar per pound. Sec. 4. That whenever the President of the United States, by and with the ad- vice and consent of the Senate, with a view to secure reciprocal trade with foreign countries, shall, within the period of two years from and after the passage of this Act, enter into commercial treaty or treaties with any other country or coun- tries concerning the admission into any such country or countries of the goods, wares, and merchandise of the United States and their use and disposition therein, deemed to be for the interests of the United States, and in such treaty or treaties, in consideration of the advan- tages accruing to the United States there- from, shall provide for the reduction dur- ing a specified period, not exceeding five years, of the duties imposed by this Act, to the extent of not more than twenty per centum thereof, upon such goods, wares, or merchandise as may be designated therein of the country or countries with Act of 1909. COMPAEISON OF THE TARIFFS OF 1897 AND 1909. Sec. 4.— TERMINATION OF RECIPROCITY TREATIES. 165 Act 0(1897. Act of 1909. which such treaty or treaties shall be made as in this section provided for; or shall provide for the transfer during such period irom the dutiable list of this Act to the free list thereof of such goods, wares, and merchandise, being the natural products of such foreign country or coun- tries and not of the United States; or shall provide for the retention upon the free list of this Act during a specified period, not exceeding five years, of such goods, wares, and merchandise now included in said free list as may be designated therein ; and when any such treaty shall have been duly ratified by the Senate and approved by Congress, and public proclamation made accordingly, then and thereafter the duties which shall be collected by the United States upon any of the designated goods, wares, and merchandise from the foreign country with which such treaty has been made shall, during the period pro\'ided for, be the duties specified and provided for in such treaty, and none other. Sec. 5.— PHILIPPINE TARIFF. Act of March 8,1902. AN ACT Temporarily to provide revenue for the Philippine Islands, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. ***** Sec. 2. That on and after the passage of this Act there shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Archi- pelago the rates of duty which are re- quired to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That upon all arti- cles the growth and product of the Philip- pine Archipelago coming into the United States from the Philippine Archipelago there shall be levied, collected, and paid only seventy-five per centum of the rates of duty aforesaid: And provided further. That the rates of duty which are required hereby to be levied, collected, and paid upon products of the Philippine Archi- pelago coming into the United States shall be less any duty or taxes levied, col- lected, and paid thereon upon the ship- ment thereof from the Philippine Archi- pelago, as provided by the Act of the United States Philippine Commission re- Sec. 5. That there shall be levied, col- lected, and paid upon all articles coming into the United States from the Philip- pine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That, except as otherwise hereinafter provided, all arti- cles, the growth or product of or manu- factured in the Philippine Islands from materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not con- tain foreign materials to the value of more than twenty per centum of their total value, upon which no drawback of cus- toms duties has been allowed therein, coming into the United States fi'om the Philippine Islands shall hereafter be ad- mitted free of duty, except rice, and ex- cept, in any fiscal year, sugar in excess of three hundred thousand gross tons, wrapper tobacco and filler tobacco when mixed or packed with more than fifteen per centum of wrapper tobacco in excess of three hundred, thousand pounds, filler tobacco in excess of one million pounds, and cigars in excess of one hundred and fifty million cigars, which quantities shall be ascertained by the Secretary of the Treasury under such rules and regula- tions as he shall prescribe: And pro- 166 COMPARISON OF THE TARIFFS OF 1897 AND 1909. Sec. 6.— PHILIPPINE TARIFF. Acton897. ferred to in section one of this Act, undei such rules and regulations ;<•■ the Secre- tary of the Treasury may prescribe, but all articles, the growth and product of the Philippine Islands, admitted into the ports of the United States free of duty un- der the provisions of thi.-^ Act and coming directly from said islands to the United States for use and consumption therein, shall be hereafter exempt from any ex- port duties imposed in the Philippine Islands. ***** Approved, ^hu■ch S, 1902. (S2, Stat., 54). Note.— The above .Vet provided for a 25 per cent reduction of the rates m the -Vtt of July 24, 1897, on all Philippine products. Act oflDOQ. vided further. That sugar, refined or un- refined, and tobacco, manufactured or un- manufactured, imported into the Philip- pine Islands from foreign countries, shall be dutiable at rates of import duty there- in not less than the rates of import duty imposed upon sugar and tobacco in like forms when imported into the United Stales: And ■provided further, That, un- der rules and regulations to be prescribed liy the Secretary of thp Treasury, prefer- ence in the right of free entry of sugar to be imported into the United States from tlie Philippine Islands, as provided here- in, shall be given, first, to the producers of less than five hundred gross tons in any fiscal year, then to producers of the lowest output in excess of five htmdred gross ((ins in any fiscal year: Provided, hov- rver, That in consideration of the ex- emptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no drawback (if customs duties has been allowed there- in, shall be admitted to the Philippine Islands from the United States free of duty^: And provided further, That the free admission, herein provided, of such arti- cles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as hereinbefore defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof from the country of origin to the country of destination: Provided,^ That direct shipment shall in- clude shipments in bond through foreign territory contiguous to the United Slates: Provided, hovevcr, That if such articles become unpacked while en route by acci- dent, wreck, or other casualty, or so dam- aged as to neccssilate their repacking, the same shall be admitted free of duty upon satisfactory proof that I ho unpacking oc- curred' through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United StattiS or the Philippine Islands, as the case may be, and that its condition has not been changed except for such damage as may have beeii sus- tained: And provided further, That all articles, the growth, product, or manu- facture, as hereinbefore defined, of the Philippine Islands, admitted into the ports of the United States free of duly under the provisions of this section and shipped as hereinbefore provided from said islands to the United States for use and consumption therein, shall be here- after exempt from the payment of any COMPARISON OF THE TARIFFS OF 1897 AND 1909. Sec. 5.— PHILIPPINE TARIFF. 167 Act of 1897. Act of 1909, export duties imposed in the Philippine Islands: And provided further, That there shall be levied, collected, and paid, in the United States, upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands, a tax equal to the internal -revenui; tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps, to be provided by the Commissioner of Internal Revenue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe; and such articles, goods, wares, or merchandise, shipped from said islands to the United States, shall be exempt from the payment of any tax imposed by the internal- revenue laws of the Philippine Islands: And provided further, That there shall be levied, collected, and paid in the Philip- pine Islands, upon articles, goods, wares, or merchandise going into the Philippine Islands from the United States, a tax equal to the internal-revenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manufacture; such tax to be paid by internal-revenue stamps or otherwise, as provided by the laws in the Philippine Islands, and such articles, goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any tax imposed by the internal- revenue laws of the United States: And provided further, That, in addition to the customs taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise, imported into the Philippine Islands from countries other than the United States, the internal- revenue tax imposed by the Philippine government on like articles manufactured and consumed in the Philippine Islands or shipped thereto, for consumption therein, from the United States: Andpro- vided further, That from and after the passage of this Act all internal revenues collected in or for account of the Philip- pine Islands shall accrue intact to th^ general government thereof and be paid into the Insular treasury, and shall only be allotted and paid out therefrom in accordance with future acts of the Philip- pine legislature, subject, however, to section seven of the Act of Congress approved July first, nineteen hundred and two, entitled "An Act temporarily 168 COMPAEISON- OF THE TARIFFS OF 1897 AND 1909. Sec. S.— PHILIPPINE TAKIFF. Act oflS97. Act of 1909. to provide for the administration of the affairs of civil government in the Philip- pine Islands, and for other purposes:" And provided further, That, until action by the Philippine legislature, approved by Congress, internal revenues paid into the Insular treasury, as hereinbefore pro- vided, shall be allotted and paid out by the Philippine Commission. Sec. 6.— COTTNTEEVAILING CLAUSE. Sec. 5. That whenever any country, dependency, or colony shall pay or be- stow, dii-ectly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such coun- try, dependency, or colony, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or mer- chandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by re- manufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascer- tained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the iden- tification of such articles and merchandise and for the assessment and collection of such additional duties. Sec 6. That whenever any country, dependency, colony, province or other political subdixision of government shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency, colony, province or other political subdivision of govern- ment, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise' into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanu- facture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declared by the Secre- tary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties. Sees. 7 and 8.— MASKING OF GOODS— COUNTRY OF ORIGIN. Sec. 8. That all articles of foreign man- ufacture, such as are usually or ordinarily marked, stamped, branded, or labeled, and all packages containing such or other imported articles, shall, respectively, be plainly marked, stamped, branded, or la- tjeled in legible English words in a con- spicuous place, so as to indicate the coun- try of their origin and the quantity of their Sec. 7. That all articles of foreign man- ufacture or production, which are capable of being marked, stamped, branded, or labeled, without injury, shall be marked, stamped, branded, or labeled in legible English words, in a, conspicuous place that shall not be covered or obscured by any subsequent attachments or arrange- ments, so as to indicate the country of COMPAEISOK OF THE TARIFFS OF 189'7 AND 1909. 169 Sees. 7 and 8.— MARKING OF GOODS— COUNTRY OF ORIGIN. Act of 1897. contents; and until so marked, stamped, branded, or labeled they shall not be de- livered to the importer. Should any arti- cle of imported merchandise be marked, stamped, branded, or labeled so as to indi- cate a quantity, number, or measurement in excess of the quantity, number,or meas- urement actually contained in such ar- ticle, no delivery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case. Act of 1909. origin. Said marking, stamping, brand- ing, or labeling shall be as nearly indelible and-permanent as the nature of the article will permit. All packages containing imported arti- cles shall be marked, stamped, branded, or labeled so as to indicate legibly and and plainly, in English words, the coun- try of origin and the quantity of their con- tents, and until marked in accordance with the directions prescribed in this sec- tion no articles or packages shall be de- livered to the importer. Should any article or package of im- ported merchandise be marked, stamped, branded, or labeled so as not accurately to indicate the quantity, number or meas- urement actually contained in such arti- cle or package, no delivery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case. The Secretary of the Treasury shall pre- scribe the necessary rules and regulations to carry out the foregoing provision. Sec. 8. If any person shall fraudu- lently violate any of the provisions of this Act relating to the marking, stamping, branding or labeling of any imported ar- ticles or packages; or shall fraudulently deface, destroy, remove, alter, or obliter- ate any of such marks, stamps, brands, or labels with intent to conceal the infor- mation given by or contained in such marks, stamps, brands, or labels, he shall upon conviction be fined in any sum not exceeding five thousand dollars, or be imprisoned for any time not exceeding one year, or both. Sees. 9-11.— OBSCENE MATTER AND DRUGS FOR ABORTION. Sec 16. That all persons are prohibited from importing into the United States from any foreign country any obscene book, pamphlet, paper, writing, adver- tisement, circular, print, picture, draw- ing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing unlawful abor- tion, or any lottery ticket or any adver- tisement of any lottery . No such articles, whether imported separately or contained in packages with other goods entitled to Sec. 9. That all persons are prohibited from importing into the United States from any foreign country any obscene book, pamphlet, paper, writing, adver- tisement, circular, print, picture, draw- ing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing unlawful abor- tion, or any lottery ticket or any adver- tisement of any lottery. No such articles, whether imported separately or contained in packages with other goods entitled to 170 COMPAEISON OF THE TARIFFS OF 189'7 AND 1909. Sees. 9-11,— OBSCENE MATTER AND DBU6S FOR ABORTION. entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the pack- age in which they are contained in the course of importation shall be detained by the officer of customs, and proceedings taken against the same as hereinafter pre- scribed, unless it appears to the satisfac- tion of the collector of customs that the obscene articles contained in the package were inclosed therein mthout the knowl- edge or consent of the importer, owner, agent, or consignee: Provided, That the drugs hereinbefore mentioned, when im- ported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this sec- tion. Sec. 17. That whoever, being an officer, I agent, or employee of the Government of the United States, shall knowingly aid or abet any jicrsim engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhib- iting, or sending or receiving by mail ob- scene or indecent publications or repre- sentations, or means for preventing con- ception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for e^ery offense be punishable by a fine of not more than five thousand dollars, or by imprison- ment at hard labor for not more than ten years, or both. Sec. 18. That any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the two preceding seclions is made, to the satisfaction of such judge, and founded on knowledge or belief, and if upon belief, setting forth the grounds of such belief, and supported by oath or 'affirmation of the complainant, may issue, conformably to the Constitution, a warrant directed to the marshal or any deputy marshal in the proper district, directing him to search for, seize, and take possession of any such article or thing mentioned in the two pre- ceding sections, and to make due and immediate return thereof to the end that the same may be condemned and de- stroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seiz- ure, and with the same right of appeal or writ of error. entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the pack- age in which they are contained in the course of importation shall be detained by the officer of customs, and proceedings taken against the same as hereinafter pre- scribed, unless it appears to the satisfac- tion of the collector of customs that the obscene articles contained in the package were inclosed therein without the knowl- edge or consent of the importer, owner, agent, or consignee: Provided, That the drugs hereinbefore mentioned, when im- ported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this sec- tion. Sec. 10. That whoever, being an officer, agent, or employee of the Government o£ 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, exhib- iting, or sending or receiving by mail ob- scene or indecent publications or repre- sentations, or means for preventing con- ception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than five thousand dollars, or by imprison- ment at hard labor for not more than ten years, or both. Sec. 11. That any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the two preceding sections is made, to the satisfaction of such judge, and founded on knowledge or belief, and if upon belief, setting forth the grounds of such belief, and supported by oath or affirmation of the complainant, may issue, conformably to the Constitution, a warrant directed to the marshal or any deputy marshal in the proper district, directing him to search for, seize, and take possession of any such article or thing mentioned in the two pre- ceding sections, and to make due and immediate return thereof to the end that the same may be condemned and de- stroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seiz- ure, and with the same right of appeal or writ of error. COMPAEISOlir or the tariffs of 1897 AND 1909. Sees. 12 and 13.— NEAT CATTLE PBOVISIONS. 171 Act of 1897. Act oJ 1909. Sec. 25. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is prohibited: Provided, That the opera- tion 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 no- tice thereof that such importation will not tend to the introduction or spread of con- tagious or infectious diseases among the cattle of the United States; and the Secre- tary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regula- tions to carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to the proper officers in the United States, and to such officers or agents of the United States in foreign countries as he shall judge necessary. Sec. 26. That any person convicted of a willful violation of any of the provisions of the preceding section shall be fined not exceeding five hundred dollars, or impris- oned not exceeding one year, or both, in the discretion of the court. Sec. 12. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is prohibited: Provided, That the opera- ation 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 no- tice thereof, that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States; and the Secretary of the Treasury is hereby au- thorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to the proper officers in the United States and to such officers or agents of the United States in foreign countries as he shall judge necessary. Sec 13. That any person convicted of a willful violation of any of the provisions of the preceding section shall be fined not exceeding five hundred dollars, or im- prisoned not exceeding one year, or both, m the discretion of the court. Sec. 14.— CONVICT-MADE GOODS. Sec. 31. That all goods, wares, articles, and merchandise manufactured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is au- thorized and directed to prescribe such regulations as may be necessary for the enforcement of this' provision. Sec 14. That all goods, wares, articles, and merchandise manufactured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the porta of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is au- thorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision. Sec. 15.— DISCRIMINATING DUTY— FOREIGN VESSELS. Sec 22. That a discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares, or merchandise which Sec 15. That a discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares, or merchandise which 172 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. Sec. 13.— DISCRIMINATING DUTY— FOREIGN VESSELS. Act ol 1897. shall be imported in vessels BOt of the United States, entitled at the time of such importation by treaty or convention to be entered in the ports of the United States on payment of the same duties as shall then be payable on goods, wares, and mer- chandise imported in vessels of the United States, nor to such foreign products or manufactures as shall be imported from such contiguous countries in the usual course of strictly retail trade. Act of 1909. shall be imported in vessels not of the United States entitled at the time of such importation by treaty or convention or Act of Congress to be entered in the ports of the United States on payment of the same duties as shall then be payable on ^oods, wares, and merchandise imported m vessels of the United States, nor to such foreign product.^ or manufactures as shall be imported from such contiguous countries in the usual course of strictly retail trade. Sees. 16 and 17.— IMPORTS— AMERICAN VESSELS. Sec. 23. That no goods, wares, or mer- chandise, 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 State.s, or in such foreign vessels as truly and wholly belong to the citizens or subjects of thai country of which the goods are the growth, production, or manufacture, or from which such goods, wares, or mer- chandise can only be, or most usually are, first shipped for transportation. All good.-^, wares, or merchandise imjiorted contrarj' 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, pro.secuted, and condemned in like manner, and under the same regulations, restrictions, and provisions as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several reve- nue laws. Sec. 24. That the preceding section shall not apply to vessels or goods, wares, or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the LTnited States. Sec. 16. That no goods, wares, or mer- chandise, 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 mer- chandise can only be, or most usually are, first shipped for transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and condemned in like manner, and under the same regulations, restrictions, and provisions as bave been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several reve- nue laws. Sec. 17. That the preceding section shall not apply to vessels or goods, wares, or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States. Sec. 18.— MACHINERY FOR REPAIR. Sec. 19. That machineiy for repair may be imported into the United States with- out payment of duty, under bond, to be given in double the appraised value there- of, to be withdrawn and exported after Sec. 18. That machinery for repair may be imported into the United States with- out payment of duty, under bond, to be given in double the appraised value there- of, to be withdrawn and exported after COMPAKISON OP THE TARIFFS OF 1897 AND 1909. Sec. 18.— MACHINERY FOR REPAIR. 173 Act ol 1897. Act of 1909. said machinery shall have been repaired; and the Secretary of the Treasury is au- thorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the im- portation. said machinery shall have been repaired; and the Secretary of the Treasury is au- thorized and dh'ccted to prescribe such rules and regulations as may be necessary to protect the revenue against fraud and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the im- portation. Sec. 19.— MATERIALS FOR SHIPBUILDING. Sec. 12. That all materials of foreign -J)roduction which may be necessary for the construction of ve,ssels built in the ^United States for foreign account and ownership, or for the purpose of being employed in the foreign trade, including *he trade between the Atlantic and Pacific ports of the United States, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equipment, . may be imported in bond under such regulations as the Secretary of the Treasury may pre- scribe ; and upon proof that such materials have been used for such purposes no duties shall be paid thereon. But ves- sels receiving the benefit of this section shall not be allowed to engage in the coast- wise trade of the United States more than two months in any one year except upon the payment to the United States of the duties of which a rebate is herein allowed : Provided, That vessels built in the United States for foreign account and ownership shall not be allowed to engage in the coast- wise trade of the United States. Sec. 19. That all materials of foreign production which may be necessary for the construction of vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and all such materials necessary for the building of theii' machinery, and all articles necessary for their outfit and equipment, may be imported in bond under such regulations as the Secretary of the Treasury may pre- scribe; and upon proof that such materials have been used for such pm-poses no duties shall be paid thereon. But ves- sels receiving the benefit of this section shall not be allowed to engage in the coast- wise trade of the United States more than six months in any one year except upon the payment to the United States of the duties of which a rebate is herein allowed: Provided, That vessels built in the United States for foreign account and ownership shall not be allowed to engage in the coast- wise trade of the United States. Sec. 20.— REPAIR OF AMERICAN VESSELS. Sec. 13. That all articles of foreign pro- duction needed for the repair of American vessels engaged in foreign trade, includ- ing the trade between the Atlantic and Pacific ports of the United States, may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may pre- scribe. Sec 20. That all articles of foreign pro- duction needed for the repair of American vessels engaged in foreign trade, includ- ing the trade between the Atlantic and Pacific ports of the United States, may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may pre- scribe. 174 COMPAEISON OF THE TAEIFFS OF 1897 AND 1909. Sec. 21.— SUPPLIES FOB, FOBEIGN WAR VESSELS. Act of 1897. Act of 1909. Revised Statutes of the U. S. Sec. 2982. The privilege of purchasing supplies from the public warehouses duty free, shall be extended, under such regu- lations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privilege toward the vessels of war of the United States in its ports. Sec 21. That section twenty-nine hun- dred and eighty-two of the Kevised Stat- utes of the United States be, and the same hereby is, amended to read as follows: "Sec. 2982. The privilege of purchas- ing supplies from public warehouses, free of duty, and from bonded manufacturing warehouses, free of duty or of internal- revenue tax, as the case may be, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in porta of the United States Avhich may recipro- cate such privileges toward the vessels of war of the United States in its ports. "• Sec. 22.— SUNKEN AND ABANDONED MERCHANDISE. Sec. 28. That whenever any vessel la- den with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such ves- sel was so raised free from the payment of any duty thereupon, but under such reg- ulations as the Secretary of the Treasury may prescribe. Sec. 22. That whenever any vessel la- den with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such ves- sel was so raised free from the payment of any duty thereupon, but under such reg- ulations as the Secretary of the Treasury may prescribe. Sec. 23.— BONDED WAREHOUSES FOR EXPORT. Sec 15. That all articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may pre- scribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treas- ury: Provided further, That the manufac- Sec. 23. That all articles manufactured in whole or in part of imported materials, or of materials subjei-'t to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may pre- scribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treas- ury: Provided further, That the manufac- COMPARISON OF THE TARIFFS OF 1891 AND 1909. Sec. 23.— BONDED WAREHOUSES FOR EXPORT. 175 Act of 1897. Act of 1909. ture of distilled spirits from grain, starch, molasses or sugar, including all dilutions or mixtures of them or either of them , shall not be pei-mitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervi- sion of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. Any materials used in the manufacture of such goods, and any packages, cover- ings, vessels, brands, and labels used in putting up the same may, under the reg- ulations of the Secretary of the Treasury, be conveyed without the payment of rev- enue tax or duty into any bonded manu- facturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exporta- tion or. for transportation and immediate exportation in bond under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or lad- enins for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated ofiicer of the customs and at the expense of the manufacturer. A careful account shall be kept by the collector of all merchandise delivered by ture of distilled spirits from grain, starch, molasses or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse established under the provisions .of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervi- sion of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. Any materials used in the manufacture of such goods, and any packages, cover- ings, vessels, brands, and labels used in putting up the same may, under the reg- ulations of the Secretary of the Treasury, be conveyed without the payment of rev- enue tax or duty into any bonded manu- facturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exporta- ation or for transportation and immediate exportation in bond to foreign countries or to the Philippine Islands under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and expor- tation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel: Provided, That the waste material or by-products incident to the processes of manufacture in said bonded warehouses may be withdrawn for do- mestic consumption on the payment of duty equal to the duty which would be assessed and collected, by law, if such waste or by-products were imported from a foreign country. AIL labor performed and services rendered under these pro- visions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. A careful account shall be kept by the collector of all merchandise delivered by 176 COMPAKISON OF THE TARIFFS OF 1891 AND 1909. Sec. 23.— BONDED WAREHOUSES FOR EXPORT. Act of 1897. Act of 1909. him to any bonded manufacturing ware- house, and a sworn monthly return, veri- fied by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported mer- chandise used by him in the manufacture of exported articles. Before commencing business the pro- prietor of any manufacturing ware- house shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredi- ents to be used therein. Articles manufactured under the.'^e pro- visions may be withdrawn under such regulations as the Secretary of the Treas- ury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of imme- diate export therefrom. The provi.sions of Revised Statutes thirty-four hundred and thirty-three shall, so far as may be practicable, apply to any bonded manufacturing warehouse estab- lished under this act and to the merchan- dise conveyed therein. him to any bonded manufacturing ware- house, and a sworn monthly return, veri- fied by the customs officers in charge, shall be made by the manufacturers con- taining a detailed statement of all im- ported merchandise used by him in the manufacture of exported articles. Before commencing business the pro- prietor of any manufacturing warehouse shall file with the Secretary of the Treas- ury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. Articles manufactured under these pro- visions may be withdrawn under such regulations as the Secretary of the Treas- ury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom. The provisions of Revised Statutes thirty-four hundred and thirty-three shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein. Sec. 24. BONDED WAREHOUSES FOR SMELTING. Sec. 29. That the works of manufactur- ers engaged in smelting or refining metals, or both smelting and refining, in the Uni- ted States may be designated as bonded warehouses under such regulations as the Secretary of the Treasury may prescribe: Provided, That such manufacturers shall first give satisfactory bonds to the Secre- tary of the Treasury. Ores or metals in any crude form requiring smelting or re- fining to make them readily available in the arts, imported into the United States to be smelted or refined and intended to be exported in a refined but unmanufac- tured state, shall, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper offi- cer, be removed in original packages or in bulk from the vessel or other vehicle on which they have been imported, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such smelting or refining, or both, may be carried on, for the purpose of being smelted or refined, or both, without pay' ment of duties thereon, and may there be smelted or refined, together with other met- als of home or foreign production: Provided, That each day a quantity of refined metal Sec. 24. That the works of manufactur- ers engaged in smelting or refining, or both of ores and crude metals, may upon the giving of satisfactory bonds be designated as bonded smelting warehouses. Ores or crude metals may be removed fi'om the vessel or other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon and there smelteci or re- fined, or both, together with other ores or crude metala of home or foreign produc- tion: Provided, That the several charges against such bonds may be canceled upon the exportation or delivery to a bonded manufacturing warehouse, established under section twenty-three of this Act, of the actual amount of lead produced from the smelting or refining, or both, of such ores or crude metals; And provided fur- ther, That said lead may be withdrawn for domestic consumption or transferred to a bonded customs warehouse and with- drawn therefrom upon the payment of the duties chargeable against it in that condition: Provided further, That all labor performed and services rendered pursuant to this section shall be under the super- vision of an officer of the customs, to be COMPARISON OF THE TARIFFS OP ISQ"? AND 1909. 1'77 Sec. 84.— BONDED WAREHOUSES FOR SMELTING. Act of 1897. equal to ninety per centum of the amount of the imported metal smelted or refined that day shall be set aside, and such metal so set aside shall not be taken from said works except for transportation to an- other bonded warehouse or for exporta- tion , under the direction of the proper ofTicer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of importation, and the name of vessel or other vehicle by which it was imported, with such additional particu- lars as may from time to time be required, shall be received by the collector of customs as sufficient evidence of the exportation of the metal, or it may bo removed under such regulations as the Secretary of the Treasury may prescribe, upon entry and payment of duties, for domestic consumption, and the exporta- tion of the ninety per centum of metals hereinbefore provided for shall entitle the ores and metals imported under the provisions of this section to admission without payment of the duties- thereon: Provided further , That in respect to lead ores imported under the provisions of this section the refined metal set aside shall either be reexported or the regular duties paid thereon within six months from the date of the receipt of the ore. All labor performed and services rendered under these regulations shall be under the super- vision of an officer of the customs, to be appointed by the Secretary of the Treas- ury, and at the expense of the manufac- turer. Act of 1903. appointed by the Secretary of the Treas- ury, and at the expense of the manufac- turer: Provided further, That all regula- tions for the carrying out of this section shall be prescribed by the Secretary of the Treasury. Sec. 25.— DRAWBACKS. Sec. 30. That where imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provided, That when the articles exported are made in part from domestic materials the imported materials, or the parts of the articles made from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained : And -provided further. That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles en- Sec. 25. That where imported mate- rials on which duties have been paid are used in the manufacture of articles manufactured or producei in the United States, there shall be allowed on the ex- portation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provided, That when the articles exported are made in part from domestic materials the imported mate- rials, or the parts of the articles made from such materials, shall so appear in the com- pleted articles that the quantity or meas- ure thereof may be ascertained: And ■provided further. That the drawback on any article allowed under existing law shall be continued at the rate herein pro- vided. That the imported materials 178 COMPAEISON OF THE TAEIFFS OF 1897 AND 1909. Sec. 25.— DRAWBACKS. Act 011897. Act of 1909. titled to drawback of customs duties when exported shall, in all cases where draw- back of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or produc- tion of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or agent shall in WTiting order such draw- back paid, under such regulations as the Secretary of the Treasury shall prescribe. used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and ' their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, ex- porter, or agent shall in writing order such drawback paid, under such regula- tions as the Secretary of the Treasury shall prescribe. That on the exportation of medicinal or toilet preparations (including perfumery) hereafter manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used: Provided, That no other than do- mestic tax-paid alcohol shall have been used in the manufacture or production qf such preparations. Such drawback shall be determined and paid under such rules and regulations, and upon the filing of such notices, bonds, bills of lading, and other evidence of payment of tax and ex- portation, as the Secretary of the Treasury shall prescribe. That the provisions of this section shall apply to materials used in the construc- tion and equipment of vessels built for foreign account and ownership, or for the government of any foreign country, not- withstanding that such vessels may not within the strict meaning of the term be articles exported . Sec. 26.— RElMPOBTED DOMESTIC ARTICLES. (Internal Revenue tax.) Sec. 27. That upon the reimportation of articles once exported, of the growth, product, or manulacture 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 Sec. 26. That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allow- ance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws COMPARISON OF THE TARIFFS OF 1S91 AND 1909. I Sec. 26.— BEIMPOBTED DOMESTIC ARTICLES. 179 Act of 1897. Act of 1909. upon such articles, except articles manu- factured in bonded warehouses and ex- ported pursuant to law, which shall be subject to the same rate of duty as if origi- nally imported. upon such articles, except articles manu- factured in bonded warehouses and ex- ported pursuant to law, which shall be subject to the same rate of duty as if origi- nally imported, but proof of the identity of such articles shall be made under gen- eral regulations to be prescribed by the Secretary of the Treasury. Sec. 27.— MAINE LUMBER SAWED IN NEW BRUNSWICK. Sbc. 20. That the produce of the for- ests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by Ameri- can citizens, the same being otherwise un- manufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted, under such regulations as the Secretary of the Treasury shall from time to time prescribe. Sec. 21. That the produce of the for- ests of the State of Maine upon the Saint (Jroix River and its tributaries owned by American citizens, and sawed or hewed in the Province of New Brunswick by Ameri- can citizens, the same being otherwise un- manufactured in whole or in part, shall be admitted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall from time to time prescribe. Sec. 27. That the produce of the for- ests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by Ameri- can citizens, the same being otherwise un- manufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue for two years after the date of the passage of this Act and no longer to be so ad- mitted, under such regulations as the Secretary of the Treasury shall from time to time prescribe. That the produce of the forests of the State of Maine upon the Saint Croix River and its tributanes owned by American citizens, and sawed or hewed in the Prov- ince of New Brunswick by American citi- zens, the same being otherwise unmanu- factured in whole or in part, shall be ad- mitted for two years after the date of the passage of this Act and no longer into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall from time to time prescribe. Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. [Note.— Section 32 of the act of July 24, 1897, amended sections 7 and 11 of the act of June 10, 1890: The following provisions are a substitute for the act of June 10, 1890, and all amendments thereto.] Sec. 28. That the Act entitled "An Act to simplify the laws in relation to the collection of the revenues, ' ' approved June tenth, eighteen hundred and ninety, as amended, be further amended to read as follows: "Sec. 1. That all merchandise imported into the United States shall, for the pur- pose of this Act, be deemed and held to be the property of the person to whom the same is consigned ; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the con- signee thereof; and in case of the abandonment of any merchandise to the under- writers the latter may be recognized as the consignee. "Sec. 2. That all invoices of imported merchandise shall be made out in the cur- rency of the place or country from whence the importations shall be made, or, if pur- chased, in the currency actually paid therefor, shall contain a correct, complete and 180 COMPAEISON OF THE TAEIFFS OF 1891 AND 1909. Sec. 28.— ADMINISTBATION OF CUSTOMS LAWS. detailed description of such merchandise, and of the packages, wrappings or other coverings containing it, and shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually pur- chased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or bj- the duly authorized agent of such pm'chaser, seller, manufacturer or owner. "Sec. 3. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consular officer of the United States of the consular district in which the merchandise was manufartiirod or purchased, as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed b>' the piirchaser, seller, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true, and was made at the place from which the merchandise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, and the actual cost thereof, and of all charges thereon, as provided by this Act; and that no discounts, bounties, or drawbacks are contained in the in^■oice but such as ha^'e been actually allowed thereon; and when obtained in any other manner than by pm'chase, the actual market Aalue or wholesale \nk-e thereof, at the time of exportation lo the United States, in the principal mai'kets of the country from whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which th.? manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinai'y I'ourse of trade in the usual wholesale quantities, and that it includes all charges thereon as provided by this Act, and the actual quantity thereof; and that no different invoice of the mer- chandise mentioned in the invoice so produced has been or will be furnished to anyone. If the merchandise was actually purchased, the declaration shall also contain a statement that the currency in which such in^'oice is made out is that which was actually paid for the merchandise by the puichaser. "Sec 4. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding one hundred di^llars in value shall be admitted to entry Avithout the production of a duly certified invoice thereof as required by law, or of an affidavit made by the owner, importer or consignee, before the collec- tor or his deputy, sh(>\\ing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon afl[idavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual C(3st of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the country from which the same has been imported; which statement shall be verified by the oath of the owner, importer, consignee or agent desiring to make entry of the mer- chandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information or belief, in the premises, and to require him to produce any letter, paper or statement of aicount in his possession, or under his cohtrol^ which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so requested, such owner, importer, consignee or agent shall be thereafter debarred from producing any such letter, paper or statement for the purpose of avoiding any additional duty, penalty or forfeiture incurred under this Act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his power to produce the same when so demanded; and no merchandise shall be admitted to entry under the pro\-isions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee or agent thereof: Provided, That the Secretary of the Treasury may make regulations by which books, magazines and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall requii-e but one declaration for the entire series. And when entry of merchandise exceeding one hundred dollars in value is made by a statement in the form of an invoice, the collector shall require a bond for the production of a duly certified invoice. COMPARISON OF THE TARIFFS OF 1897 AND 1909. 181 Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. "Sec. 5. That whenever merchandise' imported into the United States is entered by invoice, one of the following declarations, according to the nature of the case, shall be filed with the collector of the port at the time of entry by the owner, importer, consignee, or agent, which declaration so filed shall be duly signed by the owner, importer, consignee, or agent before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, who may be designated by the Secretary of the Treasury to receive such declarations and to certify to the identity of the persons making them, under regulations to be pre- scribed by the Secretary of the Treasury; and every officer so designated^ shall file with the collector of the port a copy of his official signature and seal: Provided, That if any of the invoices or bills of lading of any merchandise imported in any one vessel which should otherwise be embraced in said entry, have not been received at the date of the entry, the declaration may state the fact, and thereupon such merchandise, of which the invoices or bills of lading are not produced, shall not be included in such entry, but may be entered subsequently. "declaration of consignee, importer, or agent, where merchandise has been actually purchased. "I, , do solemnly and truly declare that I am the consignee, importer, or agent of the merchandise described in the annexed entry and invoice; that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received of all the goods, wares, and mer- chandise imported in the , whereof is master, from , for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the col- lector contains a just and true account 'of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been on my part, nor to my knowledge on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects irue, and were made by the person by whom the same purport to have been made; and that if at any time hereafter I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the col- lector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief (insert the name and residence of the owner or owners) is (or are) the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry; that the invoice now produced by me exhibits the actual cost at the time of exportation to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any par- agraph of the tariff Act, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same. "declaration OV consignee, importer, or AGENT WHERE MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED. "I, , do solemnly and truly declare that I am the consignee, importer, or agent of the merchandise described in the annexed entry and invoice; that the invoice and bill of lading now presented by me to the collector of are the true and only invoice and bill of lading by me received of all the goods, wares, and mer- chandise imported in the , whereof is master, from , for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the col- lector contains a just and true account of the said goods, wares, and merchandise. 182 COMPAEISON OP THE TABIFPS OF 1897 AND 1909. Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. aocording to the said invoice and bill of lading; that nothing has been on my part, nor to my knowledge on the part of any Dther person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same' purport to have been made; and that if at any time hereafter I disco\er any error in the said invoice, or in the account now rendered of the said goods, wares, and mer- chandise, or receive any other in\'oice of the same, I will immediately make the same known to the collector of this district. And 1 do further solemnly and truly declare that to the best of my knowledge and belief (insert the name and residence of the owner or owners) is (or are) the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed 'entry; that the invoice now produced by me exhibits the actual market value or wholesale price at the time. of exportation to the United States in the principal markets of the country from whence imported of the said goods, wares, and merchandise, and includes and specifies the ^alue of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty, or drawback but such as has been actually allowed on the same. "declaration of owneb in cases where merchandise has been actually purchased. "I, , do solemnly and truly declare that I am the owner by piu-chase of the merchandise described in the annexed entry and in\'oice ; that the entry now de- livered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me, in the , whereof ■ is ma.ster, from ; that the invoice and entry, which I now produce, con- tain a just and faithful account of the actual cost of the said goods, wares, and mer- chandise, and include and specify the value of all cai'tons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act, and all other costs, charges and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the same; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they ai'e in the state in which I actually received them. And I further solemnly and truly declare that I ha\e not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any pai't of the duty law- fully due on the said goods, wares, and merchandise; that to the be.st of my knowledge and belief the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purport to have been made, and that if at any time hereafter I discover any error m the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. "declaration of MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED. "I, , do solemnly and truly declare that I am the owner (or manu- facturer) of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me in the , whereof is master, from ; that the said goods, wares, and merchan- dise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that nevertheless the invoice which I now produce contains a just and faithful valuation of the same, at their actual market value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of myself or partners); that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets and is the price which I would COMPABISON OF THE TARIFFS OF 1897 AND 1909. 183 Sec. 28.— ADMINISTBATION OF CUSTOMS LAWS. have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their present condition, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, which are not other- wise specially subject to duty under any paragraph of the tariff Act, and all other costs and charges incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty, but such as has been actually allowed on the said goods, wares, and merchan- dise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purport to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; and that if at any time hereafter I discover any error .in the said invoice, or in the account now produced of the said goods, wares and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. "Sec. 6. That any person who shall knowingly make any false statement in the declarations provided for in the preceding section, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment at hard labor not more than two years, or both, in the discretion of th^ court: Pro- vided, That nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. "Sec. 7. That the owner, consignee, or agent of any imported merchandise may> at the time when he shall make and verify his written entry of such merchandise, but not afterwards, make such addition in the entry to or such deduction from the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise or lower the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually pur- chased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised ; and if the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of one per centum of the total appraised value thereof for each one per centum that such appraised value exceeds the value declared in the entry : Provided, That the additional duties shall only apply to the particular article or articles in each invoice that are so under- valued and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the appraised value does not exceed the amount of duty that would be imposed if the appraised value did not exceed the entered value, and shall be limited to seventy-five per centum of the appraised value of such article or articles. Such additional duties shall not be construed to be penal, and shall not be remitted nor payment thereof in any way avoided except in cases arising from a manifest clerical error, nor shall they be refunded in case of exportation of the merchandise, or on any other account, nor shall they be subject to the benefit of drawback: Provided, That if the appraised value of any merchandise shall exceed the value declared in the entry by more than seventy-five per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the col- lector of customs shall seize such merchandise and proceed as iu case of forfeiture for violation of the customs laws, and in any legal proceeding other than a criminal prosecution that may result fr(5m such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut such presumption of fraudulent intent by sufficient evidence. The forfeiture 184 COMPAEISON OF THE TARIFFS OF 1897 AND 1909. Sec. 28.— ADMINISTBATION OF CUSTOMS LAWS. provided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles in each invoice which are undervalued : Proiided further, That all additional duties, penalties, or forfeitures applicable to merchandise entered by a duly certified invoice shall be alike applicable to merchandiee entered by a pro forma invoice or stalcment in the form of an invoice, and no forfeiture or disability of any kind incurred under the provisions of this section shall l)e remitted or mitigated by the Secretary of the Treas- ury. The duty shall not, however, be assessed in any case upon an amount less than the entered value. "Sec. 8. That when merchandise entered for customs duty has been consigned for sale by or on account of the manufacturer thereof, to a person, agent, partner, or con- signee in the United States, such person, agent, partner, or consignee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made,' as a part of such entry, and in addition to the certified invoice or statement in the form of an invoice required by law, a statement signed by such manufacturer, declaring the cast of production of such merchandise, such cost to include all the elements of cost as stated in section eleven of this Act. When mer- chandise entered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of such merchandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall at the time of the entry of such merchandise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the jilace where, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements requin^d by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufac- turer or for his account, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchan- dise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. "Sec. 9. That if any consignor, seller, owner, importer, consignee, agent, or other person or persons, shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false in\oice, affida^'it, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from such person or persons, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper or statement relates;. and such person or persons shall, upon conviction, be fined for each offense a sum not exceeding five thousand dollai-s, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court. "Sec. 10. That it shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the col- lector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or whole- sale price of every of them, as the case may require. "Sec 11. That when the actual market value, as defined by law, of any article of imported merchandise, wholly or partly manufactured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, such officer shall use all available means in his COMPARISON OF THE TARIFFS OP ISO'? AND 1909. 185 See. 28.— ADMINISTRATION OF CUSTOMS LAWS. power to ascertain the cost of production of such merchandise at the time of exporta- tion to the United States, and at the place of manufacture, such cost of production to include the cost of materials and of fabrication, and all general expenses to be estimated at not less than ten per centum, covering each and every outlay of what- soever nature incident to such production, together with the expense of preparing and putting up such merchandise ready for shipment, and an addition of not less than_ eight nor more than fifty per centum upon the total cost as thus ascertained; and in no caise shall such merchandise be appraised upon original appraisal or reap- praisement at less than the total cost of production as thus ascertained. The actual market value or wholesale price, as defined by law, of any imported merchandise which is consigned for sale in the United States, or which is sold for exportation to the United States, and which is not actually sold or freely offered for sale in usual wholesale quantities in the open market of the country of exportation to all pur- chasers, shall not in any case be appraised at less than the wholesale price at which such or similar imported merchandise is actually sold or freely offered for sale in usual wholesale quantities in the United States in the open market, due allowance by deduction being made for estimated duties thereon, cost of transportation, insur- ance and other necessary expenses from the place of shipment to the place of delivery, and a commission not exceeding six per centum, if any has been paid or contracted to be paid on consigned goods, or a reasonable allowance for general expenses and profits (not to exceed eight per centum) on purchased goods. "Sec. 12. That there shall be appointed by the President, by and with the advice and consent of the Senate, nine general appraisers of merchandise. Not more than five of such general appraisers shall be appointed from the same political party. They shall not be engaged in any other business, avocation, or employment. That the office of said general appraisers shall be at the port of New York, and three of them shall be on duty at that port daily as a board of general appraisers. "All of the general appraisers of merchandise heretofore or hereafter appointed under the authority of said Act shall hold their office during good behavior, but may, after due hearing, be removed by the President for the following causes, and no other: Neglect of duty, malfeasance in office, or inefficiency. "That hereafter the salary of each of the general appraisers of merchandise shall be at the rate of nine thousand dollars per annum. "That the boards of general appraisers and the members thereof shall have and possess all the powers of a circuit court of the United States in preserving order, compelling the attendance of witnesses, and the production of evidence, and in punishing for contempt. "All notices in writing to collectors of dissatisfaction of any decision thereof, as to the rate or amount of duties chargeable upon imported merchandise, incliiding all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), with the invoice and all papers and exhibits, shall be forwarded to the board of nine general appraisers of merchandise at New York to be by rule thereof assigned for hearing or determination, or both. The President of the United States shall designate one of the board of nine general appraisers of merchan- dise as president of said board and others in order to act in his absence. Said general appraisers of merchandise shall be divided into three boards of three members each, to be denominated respectively Board 1, Board 2, and Board 3. The president of the board shall assign three general appraisers to each of said boards and shall designate one member of each of said boards as chairman thereof, and such assignment or designa- tion may be by him changed from time to time, and he may assign or designate all boards of three general appraisers where it is now or heretofore was provided by law that such might be assigned or designated by the Secretary of the Treasury. The president of the board shall be competent to sit as a member of any board, or assign one or two other members thereto, in the absence or inability of any one or two members of such board. Eagh of the boards of three general appraisers, or a majority thereof, shall have full power to hear and determine all cases and questions arising therein or assigned thereto; and the general board of nine general appraisers, each of the boards of three general appraisers, and each of the general appraisers of merchandise, shall have all the jurisdiction and powers and proceed as now, heretofore, and herein provided. The said board of nine general appraisers shall have power to establish from time to time such rules of evidence, practice and procedure, not inconsistent with the statutes, as may be deemed necessary for the conduct and uniformity of its proceedings and decisions and the proceedings and decisions of the boards of three thereof; and for the production, care, and custody of samples and records of said board. 186 COMPAEISON OF THE TAEIPFS OF ISQl AND 1909. Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. The president of the board shall have control of the fiscal affairs and the clerical force of the board, make all recommendations for appointment, promotion, and otherwise affecting said clerical force; he may at any time before trial under the rules of said board assign or reassign any case for hearing, determination, or both, and shall desig- nate a general appraiser or a board of general appraisers, and, if necessaiy, a clerk thereto, to proceed to any port within the jm-isdiction of the United States for the purpose of hearing, or determining if authorized by law, causes assigned for hearing at such port, and shall cause to be prepared and duly promulgated dockets therefor. No member of any of said boards shall sit to hear or decide any case on appeal in the decision of which he may have previously participated . The board of three general appraisers, or a majority of them, who decided the case, may, upon motion of either party made within thirty days next after their decision, prant a rehearing or retrial of said case when in their opinion the ends of justice may require it. "Sec 13. That the appraiser shall re\ise and correct the reports of the assistant appraisers as he may judge proper, and the appraiser, or, at ports where there is no appraiser, the person acting as such, shall report to the collector his decision as to the value of the merchandise appraised. At ports where there is no appraiser the certificate of the customs officer to whom is committed the estimating and collection of duties, of the dutiable A-alue of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such merchandise. If the collector shall deem the appraisement of any imported merchandise too low, he may, within sixty days thereafter, ajipeal to rcappraisement, which shall be made by one of the general appraisers, or if the importer, owner, agent, or consignee of such merchandise shall be dissatisfied with the appraisement thereof, and shall have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may within ten days thereafter give notice to the collector, in writing, of such dissat- isfaction. The decision of the general appraiser in cases of reappraisement shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein, unless the importer, owner, consignee, or agent of the merchandise shall be dissatisfied with such decision, and shall, within five days thereafter, give notice to the collector, in writing, of such dissatisfaction, or unless the collector shall deem the reappraisement of the merchandise too low, and shall within ten days thereafter appeal to re-reappraisement; in either case the collector shall transmit the invoice and all the papers appertaining thereto to the board of nine general appraisers, to be by rule thereof duly assigned for determination. In such cases the general appraiser and boards of general appraisers shall proceed by all reasonable ways and means in their power to ascertain, estimate, and determine the dutiable value of the imported merchandise, and in so doing may exercise both judicial and inquisitorial functions. In such cases healings may in the discretion of the General Appraiser or board of General Appraisers before whom the case is pending be open and in the presence of the importer or his attorney and any duly authorized representative of the Go^'ernment, who may in like discretion examine and cross-examine all witnesses produced. The decision of the appraiser, or the person acting as such (in case where no objection is made thereto, either by the collector or by the importer owner, con- signee or agent) or the single general appraiser in case of no appeal, or of the board of three general appraisers, m all reappraisement cases, shall be final and conclusive against all parties and shall not be subject to review in any manner for any cause in any tribunal or court, and the collector or the person acting as such shall ascertain, fix, and liquidate the rate and amount of the duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law. "Sec. 14. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusi\e against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within fifteen days after but not before such ascer- tainment and liquidation of duties, as well in cases of merchandise entered in bond as tor consumption, or within fifteen days after the payment of such fees, charges, and exactions, if dissatisfied with such decision, give notice in writing to the collector, setting forth therein distinttly and specifically, and in respect to each entry or payment, thereasonstor his objections thereto, and it the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Upon such notice and payment the collector shall transmit the invoice and all the COMPARISON OF THE TARIFFS OF 1897 AND 1909. 187 Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. papers and exhibits connected therewith to the board of nine general appraisers, for due assignment and determination as hereinbefore provided ; such determination shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such, who shall liquidate the entry accordingly, except in cases where an application shall be filed in the United States Court of Customs Appeals within the time and in the manner provided for in this Act. "Sec. 15. That the general appraisers, or any of them, are hereby authorized to administer oaths, and said general appraisers, the boards of general appraisers, the local appraisers or the collectors, as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person touching any matter or thing which they, or either of them, may deem material respecting any imported merchandise, in ascertaining the dutiable value or classification thereof; and they, or either of them, may require the production of any letters, accounts, or invoices relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed in the ofiice of the collector, and pre- served for use or reference until the final decision of the collector or said board of appraisers shall be made respecting the valuation or classification of said merchandise, as the case may be. "Sec. 16. That if any person so cited to appear shall neglect or refuse to attend, or shall decline to answer, or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers when so required by a general appraiser, or a board of general appraisers, or a local appraiser or a collector, he shall be liable to a penalty of one hundred dollars; and if such person be the owner importer, or consignee, the appraisement which the general appraiser, or board of general appraisers, or local appraiser or collector, where there is no appraiser, may make of the merchandise shall be final and conclusive; and any person who shall willfully and corruptly swear falsely on an examination before any general appraiser, or board of general appraisers, or local appraiser or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited. "Sec. 17. That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. ' All decisions of the general appraisers shall be reported forthwith to the Secretary of the Treasury and to the board of general appraisers on duty at the port of New York, and the report to the board shall be accompanied, whenever practi- cable, by samples of the merchandise in question, and it shall be the duty of the said board, under the direction of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the appraisers as they may deem important, and of the decisions of each of the general appraisers and boards of general appraisers, which abstract shall contain a general description of the merchandise in question, and of the value and rate of duty fixed in each case, with reference, whenever practi- cable, by number or other designation, to samples deposited in the place of samples at New York, and such abstract shall be issued from time to time, at least once in each week, for the information of customs officers and the public. "Sec. 18. That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported ; that such actual market value shall be held to be the price at which such merchandise is freely offered for sale to all purchasers' in said markets, in the usual wholesale quantities, and the price which the manufacturer or owner would have received, and was willing to receive, for such merchandise when sold in the ordinary course of trade in the usual wholesale quantities, including the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demi- johns, carboys, and other containers or coverings, whether holding liquids or solids, and all other costs, charges and expenses incident to placing the merchandise in con- dition, packed ready for shipment to the United States, and if there be used for cover- ing or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such mer- 188 COMPARISON OF THE TARIFFS OF 1897 AND 1909. Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. chandiss to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subjected if separately imported. That the words "value," or "actual market value," or "wholesale price, ' whenever used in this Act, or in any law relating to the appraisement of imj)orted merchandise, shall be construed to be the actual market value or wholesale price of such, or similar merchandise comparable in value therewith, as defined in this Act. "Sec. 19. Any merchandise deposited in any public or private bonded warehouse may be withdrawn for consumption within three years from the date of original impor- tation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles. "Sec 20. That in all suits or informations brought; where any seizure has been made pursuant to any Act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant: Provided, That probable cause is shown for such prosecution, to be judged of by the court. "Sec 21. That all fees exacted and oaths administered by officers of the customs, except as provided in this Act, under or by virtue of existing laws of the United States, upon the entry of imported goods and the passing thereof through the cus- toms, and also upon all entries of domestic goods, wares, and merchandise for expor- tation, be, and the same are hereby, abolished; and in case of entry of merchandise for exportation, a declaration, in lieu of an oath, shall be filed, in such form and under such regulations as may be prescribed by the Secretary of the Treasury; and the penalties provided in the sixth section of this Act for false statements in such declaration shall be applicable to declarations made under this section: Provided, That where such fees, under existing laws, constitute, in whole or in part, the com- pensation of any officer, such officer shall receive, from and after the passage of this Act, a fixed sum for each year equal to the amount which he would have been enti- tled to receive as fees for such services during said year. "Sec 22. No allowance shall be made in the estimation and liquidation of duties for shortage or nonimportation caused by decay, destruction or injury to fruit or other perishable articles imported into the United States whereby their commercial value nas been destroyed, unless under regulations prescribed by the Secretary of the Treasury. Proof to ascertain such destruction or nonimportation shall be lodged with the collector of customs of the port where such merchandise has been landed, or the person acting as such, within ten days after the landing of such merchandise. The provisions hereof shall apply whether or not the merchandise has been entered, and whether or not the duties have been paid or secured to be paid, and whether or not a permit of delivery has been granted to the owner or consignee. Nor shall any allowance bo made for damage, but the importers may within ten days after entry abandon to the United States all or any portion of goods, wares or merchandise of every description included in any invoice and be relieved from the payment of duties on the portion so abandoned: Provided, That the portion so abandoned shall amount to ten per centum or more of the total value or quantity of the invoice. The right of abandonment herein provided for may be exercised whether the goods, wares or merchandise have been damaged or not, or whether or not the same have any commercial value: Provided, further. That section twenty-eight hundred and ninety- nine of the Revised Statutes, relating to the return of packages unopened for appraise- ment, shall in no wise prohibit the right of importers to make all needful examinations to determine whether the right to abandon accrues, or whether by reason of total destruction there is a nonimportation in whole or in part. All merchandise aban- doned to the Government by the importers shall be delivered by the importers thereof at such place within the port of arrival as the chief officer of customs may direct, and on the failure of the importers to comply with the direction of the collector or the chief officer of customs, as the case may be, the abandoned merchandise shall be disposed of by the customs authorities under such regulations as the Secretary of the Treasury may prescribe, at the expense of such importers. 'WTiere imported fruit or perishable goods have been condemned at the port of original entry within ten days after landing, by health officers or other legally constituted authorities, the importers or their agents shall, within twenty-four hours after such condemnation, lodge with the collector, or the person acting as collector, of said port, notice thereof COMPARISON OF THE TARIFFS OF ISgT AND 1909. 189 Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. in writing, together with an invoice description and the quantity of the articles condemned, their location, and the name of the vessel in which imported. Upon receipt of said notice the collector, or person acting as collector, shall at once cause an investigation and a report to be ma,de in writing by at least two customs officers touching the identity and quantity of fruit or perishable goods condemned, and unless proof to ascertain the shortage or nonimportation of fruit or perishable goods shall have been lodged as herein required, or if the importer or his agent fails to notify the collector of such condemnation proceedings as herein provided, proof of such shortage or nonimportation shall not be deemed established and no allowance shall be made in the liquidation of duties chargeable thereon. "Sec. 23. That whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby appropriated, and this appropriation shali be deemed a permanent indefinite appropriation; and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any entry or liquidation, for or against the United States, at any time within one year of the date of such entry, but not afterwards: Provided, That the Secretary of the Treasury shall, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the j)rovisions of this Act or of any other Act of Congress relating to the revenue, together with copies of the rulings under which repayments were made. "Sec. 24. That from and after the taking effect of this Act, no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, tharges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this Act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers provided for in this Act. "Sec. 25. That any person who shall give, or offer to give, or promise to give, any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connec- tion with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or of the liquidation of the entry thereof, or shall by threats or demands or promises of any character attempt to improperly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding two thousand dollars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to the court in which such trial IS had, shall be regarded as prima facie evidence that such giving or offering or prom- ising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not done with an unlawful intention. "Sec. 26. That any officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact, or receive from any person, directly or indirectly, any money or thing of value in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or liquidation of the entry thereof, on conviction thereof shall be fined not exceeding five thousand dollars or be impris- oned at hard labor not more than two years, or both, in the discretion of the court; and evidence of such soliciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention. "Sec. 27. That any baggage or personal effects arriving in the United States in transit to any foreign country may_ be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment 190 COMPAEISON OP THE TARIFFS OF 1897 AND 1909. Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe. "Sec, 28. That sections twenty-six hundred and eight, twenty-eight hundred and thirty-eight, twenty-eight hundred and thirty-nine, twenty-eight hundred and forty-one, twenty-eight hundred and forty-three, twenty-eight hundred and forty- five, twenty-eight hundred and fifty-three, twenty-eight hundred and fifty-four, twenty-eight hundred and fifty-six, twenty-eight hundred and fifty-eight, twenty- eight hundred and sixty, twenty-nine hundred, twenty-nine hundred and two, twenty-nine hundred and five, twenty-nine hundred and se^en, twenty-nine hundred and eight, twenty-nine hundred and nine, twenty-nine hundred and twenty-two, twenty-nine hundred and twenty-three, twenty-nine hundred and twenty-four, twenty-nine hundred and twenty-seven, twenty-nine hundred and twenty-nine, twenty-nine hundred and thirty, twenty-nine hundred and thirty-one, twenty-nine hundred and thhty-two, twenty-nine hundred and forty-three, twenty-nine hundred and forty-five, twenty-nine hundred and fifty-two, three thousand and eleven, three thdusand and twelve, three thousand and twelve and one-half, three thousand and thirteen, of the Revised Statutes of the United States, be, and the same are hereby, repealed, and sections nine, ten, eleven, twelve, fourteen, and sixteen of an Act entitled ' An Act to amend the customs-revenue laws and to repeal moieties, ' approved June twenty-second, eighteen hundred and seventy-four, and sections seven, eight, and nine of the Act entitled 'An Act to reduce internal-revenue taxation, and for other purposes,' approved March third, eighteen hundred and eighty-three, and all other Acts and parts of Acts inconsistent with the provisions of this Act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifica- tions; but all rights and liabilities under said laws shall continue and may be enforced in the same manner, except as otherwise provided in this Act, as if said repeal or modifications had not been made. Any offenses committed, and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted and punished in the same manner and with the same effect as if this Act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act, shall not be affected thereby; and all suits, pi-oceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Actj may be commenced and prosecuted, except as otherwise provided in this Act, within the same time and with the same effect as if this Act had not been passed: And provided furlhei; That nothing in this Act shall be construed to repeal the provisions of section three thousand and fifty-eight of the Revised Statutes as amended by the Act approved February twenty- third, eighteen hundred and eighty-seven, in respect to the abandonment of mer- chandise to underwriters or the salvors of property, and the ascertainment of duties thereon. Court of Cvsloms Appeals. "Sec. 29. That a United States Court of Customs Appeals is hereby created, and said court shall consist of a presiding judge and four associate judges appointed by the President, by and with the advice and consent of the Senate, each of whom shall receive a salary of ten thousand dollars per annum. It shall be a court of record, with jurisdiction as hereinafter established and limited. "Said court shall prescribe the form and style of its seal and the form of its writs and other process and procedure and exercise such powers conferred by law as may be conformable and necessary to the exercise of its jurisdiction. It shall have the services of a marshal, with the same duties and powers, under the regulations of the court, as are now provided for the marshal of the Supreme Court of the United States, so far as the same may be applicable. Said services within the District of Columbia shall be performed by a marshal at a salary of three thousand dollars per annum, to be appointed by and hold office during the pleasure of said court; said services out- side the District of Columbia to be performed by the United States marshals in and COMPARISON OF THE TARIFFS OF 1897 AND 1909. 191 Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. for the districts where sessions of said court may be held, and to this end said marshals shall be the marshals of said Court of Customs Appeals. The court shall appoint a clerk, whose office shall be in the city of Washington, District of Columbia, and who shall perfqrni and exercise the same duties and powers in regard to all matters within the jurisdiction of said court as are now exercised and performed by the clerk of the Supreme Court of the United States, so far as the same may be applicable. The salary of the clerk shall be four thousand dollars per annum, which sum shall be in full payment for all service rendered by such clerk, and all fees of any kind what- ever, and all costs shall be by him turned into the United States Treasury. Said clerk shall not be appointed by the court or any judge thereof as a commissioner, master, receiver, or referee. The costs and fees in the said court shall be fixed and established by said court in a table of fees to be adopted and approved by the Supreme Court of the United States within four months after the organization of said court: Provided, That the costs and fees so fixed shall not, with respect to any item, exceed the costs and fees charged in the Supreme Court of the United States; and the same shall be expended, accounted for, and paid over to the Treasury of the United States. The court shall have power to establish all rules and regulations for the conduct of the business of the court and as may be needful for the uniformity of decisions within its jurisdiction as conferred by law. "The said Court of Customs Appeals shall always be open for the transaction of business, and sessions thereof may, in the discretion of the court, be held by the said court, in the several judicial circuits, and at such places as said court may from time to time designate. "The presiding judge of said court shall be so designated in order of appointment and in the commission issued him by the President, and the associate judges shall ha-ie precedence according to the date of their commissions. Any three of the members of said court shall constitute a quorum, and the concurrence of three members of said court shall be necessary to any decision thereof. "The said court shall organize and open for the transaction of business in the city of Washington, District of Columbia, within ninety days after the judges, or a majority of them, shall have qualified. "After the organization of said court no appeal shall be taken or allowed from any Board of United States General Appraisers to any other court, and no appellate juris- diction shall thereafter be exercised or allowed by any other courts in cases decided by said Board of United States General Appraisers; but all appeals allowed by law from such Board of General Appraisers shall be subject to review only in the Court of Cus- toms Appeals hereby established, according to the provisions of this Act: Provided, That nothing; in this Act shall be deemed to deprive the Supreme Court of the United States of jurisdiction to hear and determine all customs cases which have heretofore been certified to said court from the United States circuit courts of appeals on appli- cations for writs of certiorari or otherwise, nor to review by writ of certiorari any customs case heretofore decided or now pending and hereafter decided by any circuit court of appeals, provided application for said writ be made within six months after the passage of this Act: And provided further. That all customs cases heretofore decided by a circuit or district court of the United States or a court of a Territory of the United States and which have not been removed from said courts by appeal or writ of error, and all such cases heretofore submitted for decision in said courts and remaining undecided may be reviewed on appeal at the instance of either party by the United States Court of Customs Appeals, provided such appeal be taken within one year from the date of the entry of the order, judgment or decree sought to be reviewed. "The Court of Customs Appeals established bj^ this Act shall exercise exclusive appellate jurisdictio to review by appeal, as provided by this Act, final decisions by a Board of General Appraisers in all cases as to the construction of the law and the facts respecting the classification of merchandise and the rate of duty imposed thereon under such classification, and the fees and charges connected therewith, and all appeal- able questions as to the jurisdiction of said board, and all appealable questions as to the laws and regulations governing the collection of the customs revenues; and the judgment or decrees of said Court of Customs Appeals shall be final in all such cases. "Any judge who, in pursuance of the provisions of this Act, shall attend a session of the Court of Customs Appeals held at any place other than the city of \\ashington, District of Columbia, shall be paid, upon his written and itemized certificate, by the marshal of the district in which the court shall be held, his actual and necessary expenses incurred for travel and attendance, and the actual and necessary expenses 192 COMPARISON OF THE TARIFFS OF 1897 AND 1909. Sec. 28.— ADMINISTRATION OF CTISTOMS LAWS. of one stenographic clerk who may accompany him, and such payments shall be allowed the marshal in the statement of his accounts with the United States. "The marshal of said court for the District of Columbia and the marshals of the several districts in which said Court of Customs Appeals may be held shall, under the direction of the Attorney-General of the United States and with his approval, provide such rooms in the public buildings of the United States as may be necessary for said court: Provided, however, That in case proper rooms can not be provided in such buildings, then the said marshals, with the approval of the Attorney-General of the United States, ma)', from time to time, lease such rooms as may be necessary for said court. The bailiffs and messengers of said court shall be allowed the same compen- sation for their respective services as are allowed for similar services in the existing circuitcourts; and inno case shall said marshals secure other rooms than those regularly occupied by existing circuit courts of appeals, circuit courts, or district courts, or other public officers, except where such can not, by reason of actual occupailcy or use, be occupied or used by said Court of Customs Appeals. "If the importer, owner, consignee, or agent of any imported merchandise, or the collector or Secretary of the Treasury, shall be dissatisfied with the decision of the Board of General Appraisers as to the construction of the law and the facts respecting the cla,«sification of such merchandi.^e and the rate of duty imposed thereon under such classification, or with any other appealable decision of said board, they, or either of them, may, within sixty days next after the entry of such decree or judgment, and not afterwards, apply to the Court of Customs Appeals for a review of the questions of law and fact involved in such decisions: Provided, That in Alaska and in the insular and other out.side possessions of the United States ninety days shall be allowed for making such application to the Court of Customs Appeals. Such application shall be made by filing in the office of the clerk of said court a concise statement of errors of law and fact complained of, and a copj^ of such statement shall be served on the collector, or on the importer, owner, consignee, or agent, as the case may be. There- upon the court shall immediately order the Board of General Appraisers to transmit to said court the record and e\idence taken by them, together with the certified statement of the facts in\'ol\od in the case and their decision thereon; and all the evidence taken by and before said board shall be competent evidence before said Court of Customs Appeals. The decision of said Court of Customs Appeals shall be final, and such cause shall be remanded to said Board of General Appraisers for further proceedings to be taken in pursuance of such determination. "Immediately upon the organization of the Court of Customs Appeals all cases within the jurisdiction of that court pending and not submitted for decision in any of the United States circuit courts of appeals. United States circuit, territorial or dis- trict courts, shall, with the record and samples therein, be certified by said courts to said Court of Customs Appeals for further proceedings in accordance herewith: Pro- vided, That where orders for the taking of further testimony before a referee have been made in any of such cases, the taking of such testimony shall be completed before such certification: "That in case of a vacancy or the temporary inability or disqualification for any reason of one or two judges of said Court of Customs Appeals, the President of the United States may, upon the request of the presiding judge of said court, designate any qualified United States circuit or district judge or judges to act in his or their place, and such United States judge or judges shall be duly qualified to so act. "Said Court of Customs Appeals shall have power to review any decision or matter within its jurisdiction and may affirm, modify, or reverse the same and remand the case with such orders as may seem to it proper in the premises, which shall be executed accordingly. "Immediately upon receipt of any record transmitted to said court for determination the clerk thereof shall place the same upon the calendar for hearing and submission; and such calendar shall be called and all cases thereupon submitted, except for good cause shown, at least once every sixty days. "In addition to the clerk of said court the court may appoint an assistant clerk at a salary of two thousand five hundred dollars per annum, five stenographic clerks al; a salary of two thousand four hundred dollars per annum each, and one stenographic reporter at a salary of two thousand fi\'e hundred dollars per annum, and a messenger at a salary of nine hundred dollars per annum, all payable in equal monthly install- ments, and all of whom, including the clerk, shall hold office during the pleasure of and perform such duties as are assigned them by the court. Said reporter shall prepare COMPARISON OF THE TARIFFS OF 1897 AND 1909. 193 Sec. 28.— ADMINISTRATION OF CUSTOMS LAWS. and transmit to the Secretary of the Treasury once a week in time for publication in the Treasury Decisions copies of all decisions rendered to that date by said court, and prepare and transmit, under the direction of said court, at least once a year, reports of said decisions rendered to that date, constituting a volume, which shall be printed by the Treasury Department in such numbers and distributed or sold in such manner as the Secretary of the Treasury shall direct. The marshal of said court for the Dis- trict of Columbia is hereby authorized to purchase, under the direction of the presiding judge, such books, periodicals, and stationery as may be necessary for the use of said court, and such expenditures shall be allowed and paid by the Secretary of the Treas- ury upon claim duly made and approved by said presiding judge. "Sec. 30. That there shall be appointed by the President, by and with the advice and consent of the Senate, an Assistant Attorney-General, who shall exercise the functions of his office under the supervision and control of the Attorney-General of the United States, and who shall be paid a salary of ten thousand dollars per annum; and there shall also be appointed by the Attorney-General of the United States a Deputy Assistant Attorney-General, who shall be paid a salary_of seven thousand five hundred dollars per annum, and four attorneys, who shall be paid salaries of five thousand dollars per annum each. Said attorneys shall act under the immediate direction of said Assistant Attorney-General, or, in case of his absence or a vacancy in his office, under the direction of said Deputy Assistant Attorney-General, and said Assistant Attorney-General, Deputy Assistant Attorney-General, and attorneys shall have charge of the interests of the Government in all matters of reappraisement and classification of imported goods and of all litigation incident thereto, and shall repre- sent the Government in all the courts and before all tribunals wherein the interests of the Government require such representation. "But the Attorney-General may, whenever in his opinion the public interest requires it, employ and retain, in the name of the United States, such special attor- neys and counselors at law in the conduct of customs cases as he may think necessary to assist said Assistant Attorney-General in the discharge of any of the duties incum- bent upon him and his said subordinates, and shall stipulate with such attorneys and counsel the amount of compensation and shall have supervision of their conduct and proceedings." Sec. 29.— GOODS IN BOND. Act of 1909. S EC . 33 . That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously im- ported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under' bond for warehousing, transportation, or any other .purpose, for which no permit of deliver)? to the im- porter or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise depositee! in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. Sec. 29. That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously im- ported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of deli\ery to the im- porter or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. 40655—10- -13 194 COMPABISON OF THE TARIFFS OF 1897 AND 1909. Sec. 30.— TOBACCO AND SNUFF PACKAGES. Act 011897. Act ot 1909. (No corresponding provision.) Sec. 30. That section thirty-three hun- dred and sixty-two of the Revised Stat- utes of the United States, as amended, be, and the same is hereby amended so as to read as follows: "Sec. 3362. All manufactured tobacco shall be put up and prepared by the man- ufacturer for sale, or remo\-al for sale or consumption, in packages of the following description and in no other manner: ".A.11 smoking tobacco, snuff, fine-cut chewing tobacco, all cut and granulated tobacco, all shorts, the refuse of fine-cut chewing, which has passed through a rid- dle of thirty-six meshes to the square inch, and all refuse scraps, clippings, cuttings, and sweepings of tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one-half ounce, three-fourths of an ounce, and further packages with a difference between each package and the one next smaller of one- fourth of an ounce up to and including four ounces, and packages of six ounces, seven ounces, fight ounces, ten ounces, twelve ounces, fourteen ounces, and six- teen ounces: Provided, That snuff may, at the option of the manufacturer, be put up in bladders and in jars containing not ex- ceeding twenty pounds. "All cavendish, plug, and twist tobacco, in wooden packages not exceeding two hundred pounds net weight. "And every such wooden package shall have printed or marked thereon the man- ufacturer's name and place of manufac- ture, the registered number of the manu- factory, and the gross weight, the tare, and the net weight of the tobacco in each pack- age: Provided, That these limitations and descriptions of packages shall not apply to tobacco and snuff transported in bond for exportation and actually exported: A-nd ■provided further, That perique tobacco, snuff flour, fine-cut shorts, the refuse of fine-cut chewing tobacco, refuse scraps, clippings, cuttings, and sweepings of to- bacco, may be sold in bulk as material, and without the payment of tax, by one manufacturer directly to another manu- facturer, or for export, under such restric- tions, rules, and regulations as the Com- missioner of Internal Revenue may pre- scribe: And provided further. That wood, metal, paper, or other materials may be used separately or in combination for packing tobacco, snuff, and cigars, under such regulations as the Commissioner of Internal Revenue may establish." COMPABISOlSr OF THE TARIFFS OF 1897 AXD 1909. Sec. 31.— TOBACCO AND SNUFF TAX. 195 Act of 1897. Act of 1909. (No corresponding provision.) Sec. 31. That section thirty- three hun- dred and sixty-eight of the Eevised Stat- utes of the United States, as amended, be, and the same is hereby amended so as to read as follows: "Sec. 3368. Upon tobacco and snuff manufactured and sold, or removed for consumption or use, there shall be levied and collected the following taxes: "On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of eight cents per pound. And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff. "On all chewing and smoking tobacco, fine-cut, cavendish, plug, or .twist, cut or granulated, of every description; on to- bacco twisted by hand or reduced into a condition to be consumed, or in any man- ner other than the ordinary mode of dry- ing and curing, prepared for sale or con- sumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened ; and on all fine-cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of eight cents per pound." Sec. 32.— CIGAR AND CIGARETTE PACKAGES. (No corresponding provision.) Sec. 32. That section thirty-three hun- and ninety-two of the Revised Statutes of the United States, as amended by section thirty-two of the Act of October first, eighteen hundred and ninety, be amended to read as follows: "Sec. 3392. All cigars weighing more than three pounds per thousand shall be packed in boxes not before used for that purpose containing, respectively, five, ten, twelve, thirteen, twenty-five, fifty, one hundred, two hundred, two hundred and fifty, or five hundred cigars each; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in each box, respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand 196 COMPAKISON OP THE TARIFFS OF 18Q1 AND 1909. Sec. 32.— CIGAR AND CIGAKETTE PACKAGES. dollars, and be imprisoned not more than two years: Provided, That nothing in this section shall be construed as prevent- ing the sale of cigars at retail by retail dealers from boxes packed, stamped, and branded in the manner prescribed by law; And provided further, That every manu- facturer of cigarettes shall put up all the cigarettes that he manufactures or has manufactured for him and sells or removes for consumption or use, in packages or or parcels containing five, eight,, ten, fifteen, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or parcels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in like manner, in addition to the import stamp indicating inspection of the custom-house before they are withdrawn therefrom." Sec. 33.— CIGAR AND CIGARETTE TAX AND COUPONS. Sec. 10. That section thirty-three hun- dred and ninety-four of the Revised Stat- utes of the United States, as amended, be, and the same is hereby, further amended, so as to read as follows: "Upon cigars which shall be manufac- tured and sold, or removed for consump- tion or sale, there shall be assessed and col- lected the following taxes, to be paid by the manufacturer thereof: On cigars of all descriptions made of tobacco, or any sub- stitute therefor, and weighing more than three pounds per thousand, three dollars per thousand; on cigars, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, one dollar per thousand; on cigarettes, made of tobacco, or any substitute there- for, and weighing more than three pounds per thousand, three dollars per thousand; on cigarettes, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, one dollar per thousand: Provided, That all rolls of tobacco, or any substitute there- for, wrapped with tobacco, shall be classed as cigars, and all rolls of tobacco, or any substitute therefor, wrapped in paper or Sec. 33. That section thirty-three hun- dred and ninety-four of the Revised Stat- utes of the United States, as amended, be, and the same is hereby amended so as to read as follows: "Sec. 3394. Upon cigars and cigarettes which shall be manufactured and sold, or removed for consumption or sale, there shall be assessed and collected the follow- ing taxes, to be paid by the manufacturer thereof: On cigars of all descriptions made of tobacco or any substitute therefor and weighing more than three pounds per thousand, three dollars per thousand; on cigars, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, seventy-five cents per thousand; on cigarettes, made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, three dollars and sixty cents per thousand; on cigarettes, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, one dollar and twenty-five cents per thousand: Provided, That all rolls of tobacco, or any substitute therefor, wrapped with tobacco, shall be classed as COMPARISON OF THE TARIFFS OF 1897 AND 1909. 197 Sec. 33.— CIGAE AND CIGAEETTE TAX AND COUPONS. Act of 1897. Act of 1909. any substance other than tobacco, shall be classed as cigarettes. "And the Commissioner of Internal Revenue, with the approval of the Secre- tary of the Treasury, shall provide dies and adhesive stamps for cigars weighing not more than three pounds per thousand: Provided, That such stamps shall be in denominations of ten, twenty, fifty, and one hundred, and the laws and regulations governing the packing and removal for sale of cigarettes, and ihe affixing and canceling of the stamps on the packages thereof, shall apply to cigars weighing not more than three pounds per thousand. "None of the packages of smoking to- bacco and fine-cut chewing tobacco and cigarettes prescribed by law shall be per- mitted to have packed in, or attached to, or connected with, them, any article or thing whatsoever, other than the manu- facturers' wrappers and labels, the internal revenue stamp and the tobacco or cigar- ettes, respectively, put up therein, on which tax is required to be paid under the internal revenue laws; nor shall there be affixed to, or branded, stamped, marked, written, or printed upon, said packages, or their contents, any promise or offer of, or any order or certificate for, any gift, prize, premium, payment, or reward. " Act of July 1, 1902. Sec. 2. That the last paragraph of sec- tion thirty-three hundred and ninety-four of the Revised Statutes, as amended by the tenth section of the Act of July twenty- fourth, eighteen hundred and ninety- seven, is hereby further amended so as to read as follows: "No packages of manufactured tobacco, snuff, cigars, or cigarettes, prescribed by law, shall be permitted to have i)acked in, or attached to, or connected with, them, nor affixed to, branded, stamped, marked, written, or printed upon them, any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, or dependent upon, the event of a lottery, nor any indecent or immoral picture, representation, print, or words; and any violation of the provisions of this paragraph shall subject the offender to the penalties and punishments provided by section thirty-four hundred and fifty-six of the Revised Statutes. " cigars; and all rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be classed as cigarettes. "And the Commissioner of Internal Revenue, with the approval of the Secre- tary of the Treasury, shall 'provide dies and stamps for cigars weighing not more than three pounds per thousand; and for cigarettes at the rates of tax imposed by this section: Provided, That such stamps shall be in denominations of five, eight, ten, fifteen, twenty, fifty, and one hun- dred; and the laws and regulations gov- erning the packing and removal for sale of cigarettes, and the affixing and canceling of the stamps on the packages thereof, shall apply to cigars weighing not more than three pounds per thousand. "No packages of manufactured tobacco, snuff, cigars, or cigarettes, prescribed by law, shall be permitted to have packed in, or attached to, or connected with, them, nor affixed to, branded, stamped, marked, written, or printed upon them, any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, or dependent upon, the event of a lottery, nor any indecent or immoral picture, representation, print, or words; and any violation of the provisions of this paragraph shall subject the offender to the penalties and punishments provided by section thirty-four hundred and fifty-six of the Revised Statutes. " 198 COMPARISON OF THE TARIFFS OF 1897 AND 1909. Sec. 34.— DATE IN EFFECT— TOBACCO PROVISIONS. Act 011897, Act of 1D09. Sec. 34. That the provisions of sections thirty, thirty-one, thirty-two, and thirty- three of thisAct ^hallnot take effect until July first, nineteen hundred and ten. Sec. 35.— LEAF TOBACCO PROVISION. (Xo corresponding provision.) Sec. 35. That unstemmed leaf tobacco in the natural leaf, in the hand, and not manufactured or altered in any man- ner, raised and' grown in the United States, shall not be subject to any inter- nal-revenue tax or charge of any kind whatsoe^-er, and it shall be lawful for any person to buy and sell such unstemmed tobacco in the leaf, in the hand, without payment of tax of any kind: Provided, That any person, other than the farmer or producer of leaf tobacco, who sells leaf tobacco to manufacturers of tobacco, snuff or cigars shall be deemed and con- sidered a dealer in leaf tobacco, and be- come subject to all the provisions of sec- tion thirty-two hundred and forty-four, as amended by section fourteen. Act of March first, eighteen hundred and seventy-nine, and also as amended by the Act of March third, eighteen hundred and eighty-three, and, further, shall be subject to all the provisions of section thirty-three hundred and sixty, as amended by section fourteen. Act of March first, eighteen hundred and seventy-nine, and of sections thirty- three hundred and fifty-nine and thirty- three hundred and ninety-one. United States Revised Statutes. Every person shall be regarded as a retail dealer in leaf tobacco whose busi- ness it is to sell leaf tobacco in quantities of less than an original hogshead, case or bale; or who shall sell directly to con- sumers or to persons other than dealers in leaf tobacco or to manufacturers of to- bacco, snuff or cigars, or to persons who purchase in original packages for export. Every such retail dealer in leaf tobacco shall_ register with the collector of the district his name or style, place of resi- dence, trade or business, and the place where such trade or business is to be car- ried on ; and a failure to register as herein required shall subject such person to a penalty of fifty dollars; and every retail dealer in leaf tobacco shall also keep a book and enter therein daily his pur- chases of leaf tobacco and his sales, where such sales amount to two pounds or more COMPAEISOK OF THE TARIFFS OF 1897 AND 1909. 199 Sec. 35— LEAF TOBACCO PROVISION. Act of 1897. .\ct of 1909. to one person in one day. Such record shall be kept written up to date and shall be in such form and contain such entries as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and such books shall be open at all times for the inspection of any internal-revenue officer or agent. Any person who has duly qualified as a retail dealer in leaf tobacco may sell natural leaf tobacco grown or raised in the United States in its condition as cured on the farm, in the hand, and not manufactured in any way,, except to manufacturers of tobacco, snuff or cigars, without the payment of any tax on such leaf tobacco whatsoever, and so much of section sixty-nine, tariff Act of August twenty-seventh, eighteen hundred and ninety-four, which took effect the follow- ing day, and section thirty-two hundred and forty-four, United States Revised Statutes, or any other existing law, as is inconsistent with the provisions of this Act, is hereby repealed. And it shall be the duty of every retail dealer in leaf tobacco, as herein described, under regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, to furnish on demand to any internal-revenue officer or other author- ized agent of the Treasury Department a true and correct statement, verified by his oath or affirmation, of all his sales of leaf tobacco in quantities of ten pounds or more to any one person in any one day, with the name and residence in each in» stance of the person to whom sold, and any such retail dealer in leaf tobacco who shall willfully refuse to furnish such information or keep the book as required herein, or who shall knowingly make any false statements or false entries in such book as to any of the facts aforesaid, shall be guilty of a misdemeanor, and on con- viction shall be liable to a fine of fifty dollars for each offense: And provided further, That nothing in this Act shall be construed as imposing any restrictions whatsoever upon the farmers or growers of leaf tobacco in regard to the sales of their leaf tobacco. 200 COMPABISON OF THE TARIFFS OF 1897 AND 1909. Sec. 36.— TONNAGE DITTY ON VESSELS. Act of 1897. jVct ol 1909. (No corresponding provision.) Sec. 36. That a tonnage duty of twd cents per ton, not to exceed in the aggre- gate ten cents per ton in any one year, is hereby imposed at eacli entry on all A-es- sels which shall be entered in any port of the Ignited States from any foreign port or place in North America, Central Amer- ica, the West India Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering on the Carib- bean Sea, or Newfoundland, and a duty of six cents per ton, not to exceed thirty cents per ton per annum, is hereby im- posed at each entry on all vessels which shall be entered in any port of the United States from any other foreign port, not, however, to include vessels m distress or not engaged in trade. This section shall not be construed to amend or repeal section twenty-seven hundred and ninety-two of the Revised Statutes as amended by section one of cl\apter two hundred and twelve of the laws of nineteen hundred and eight, ap- proA-ed May twenty-eighth, nineteen hun- dred and eight, or section five of the said chapter two hundred and twelve of the laws of nineteen hundred and eight, or section twenty-seven hundred and ninety- three of the Revised Statutes. Section forty-two hundred and thirty- two of the Revised Statutes, and sections eleven and twelve of chapter four hundred and twenty-one of the laws of eighteen hundred and eighty-six, approved June riineteenth, eighteen hundred and eighty- six, and so much of section forty-two hun- dred and nineteen of the Revised Statutes as conflicts with this section, are hereby repealed. This section shall take effect sixty days after the approval of this act. Sec. 37.— FOREIGN-BUILT YACHTS. (No corresponding provision.) Sec. 37. There shall be levied and col- lected annually on the first day of Sep- tember by the collector of customs of the district nearest the residence of the managing owner, upon the use of every foreign-built yacht, pleasure-boat or ves- sel, not used or intended to be used for trade, now or hereafter owned or char- tered for more than six months by any citizen or citizens of the United States, a sum equivalent to a tonnage tax of seven dollars per gross ton'. In lieu of the annual tax above pre- scribed the owner of any foreign-built yacht, pleasure-boat or vessel aliove de- scribed may pay a duty of thirty-five per centum ad valorem thereon, and such COMPARISON OF THE TARIFFS OF ISQI AND 1909. Sec. 37.— FOREIGN-BUILT YACHTS. 201 Act of 1897. Act of 1909. yacht, pleasure-boat or vessel shall there- upon be entitled to all the privileges and shall be subject to all the requirements prescribed by sections forty-two hundred and fourteen, forty-two hundred and fifteen, forty-two hundred and seventeen, and forty-two hundred and eighteeen of the Revised Statutes and Acts amend- atory thereto in the same manner as if said j'acht had been built in the United States, and shall be subject to tonnage duty and light money only in the same manner as if said yacht had been built in the United States. ' So much of section five of chapter two hundred and twelve of the laws of nine- teen hundred and eight, approved May twenty-eighth, nineteen hundred and eight, as relates to yachts built outside the United States and owned by citizens of the United States is hereby repealed. This section shall not apply to a foreign- built vessel admitted to American reg- istrv. Sec. 38.— CORPORATION TAX. [Note. — No corresponding provision in act of J897.] Sec. 38. That every corporation, joint stock company or association, organized for profit and having a capital stock represented by shares, and every insurance company, now or hereafter organized under the laws of the United States or of any State or Terri- tory of the United States or under the Acts of Congress applicable to Alaska or the District of Columbia, or now or hereafter organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska or in the District of Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year, exclusive of amounts received by it as dividends upon stock of other corporations, joint stock companies or associations, or insurance companies, subject to the tax hereby imposed ; or if organized under the laws of any foreign countrj^, upon the amount of net income over and above five thousand dollars received by it from business transacted and capital invested within the United States and its Territories, Alaska, and the District of Columbia during such year, exclusive of amounts so received by it as dividends upon stock of other corporations, joint stock companies orassociations, or insurance companies, subject to the tax hereby imposed: Provided, however, That nothing in this section contained shall apply to labor, agricultural or horticultural organizations, or to fraternal beneficiary societies, orders, or associations operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their members, nor to any corporation or asso- ciation organized and operated exclusively for religious, charitable, or educational purposes, no part of the net income of which inures to the benefit of any private stock- holder or individual. Second. Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and neces- sary expenses actually paid within the year out of income in the maintenance and oper- ation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition to the continued use or possession of 202 COMPAKISON OF THE TAEIFFS OF 1897 AND 1909. Sec. 38.— CORPORATION TAX. property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than divi- dends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds; (third) interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness not exceeding the paid-up capital stock of such corporation, joint stock company or association, or insurance company, outstanding at the close of the year, and in the case of a bank, banking association or trust company, all interest actually paid by it within the year on deposits; (fourth) all sums paid by it within the year for taxes imposed under the authority of the United Sta,tes or of any State or Territory thereof, or imposed by the government of any foreign country as a condition to carrying on business therein ; (fifth) all amounts received by it within the year as dividends upon stock of other corporations, joint stock companies or associ- ations, or insurance companies, subject to the tax hereby imposed: Provided, That in the case of a corporation, joint stock company or association, or insurance company, organized under the laws of a foreign country, such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its Territories, Alaska, and the District of Columbia, (first) all the ordinary and necessary expenses actually paid within the year out of earnings in the maintenance and operation of its business and property within the United States and its Territories, Alaska, and the District of Columbia, including all charges such as rentals or franchise payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within the United States or its Territories, Alaska, or the District of Columbia not com- pensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other tnan divi- dends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds; (third) interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outst anding at the close of the year which the gross amount of its income for the year from business transacted and capital invested within the United States and any of its Terri- tories, Alaska, and the District of Columbia bears to the gross amount of its income de- rived from all sources within and without the United States; (fourth) the sums paid by it within the year for taxes imposed under the authority of the United States or of any State or Territory thereof; (fifth) all amounts received by it within the year as dividends upon stock of other corporations, joint stock companies or associations, and insurance companies, subject to the tax hereby imposed. In the case of assessment insurance companies the actual deposit of sums with State or Territorial o fiicers, pur- suant to law, as additions to guaranty or reserve funds shall bo treated as being pay- ments required by law to reserve funds. Third. There shall be deducted from the amount of the net income of each of such corporations, joint stock companies or associations, or insurance companies, ascertained as provided in the foregoing paragraphs of this section, the sum of five thousand dol- lars, and said tax shall be computed upon the remainder of said net income of such corporation, joint stock company or association, or insurance company, for the year ending December thirty-fu'st, nineteen hundred and nine, and for each calendar year thereafter; and on or before the first day of March, nineteen hundred and ten, and the first day of March in each year thereafter, a true and accurate return under oath or affirmation of its president, vice-president, or other principal officer, and its treasurer or assistant treasurer, shall be made by each of the corporations, joint stock companies or associations, and insurance companies, subject to the tax imposed by this section, to the collector of internal revenue for the district in which such corpora- tion, joint stock company or association, or insurance company, has its principal place of business, or, in the case of a corporation, joint stock company or association, or insurance company, organized under the laws of a foreign country, in the place where its principal business is carried on within the United States, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, setting forth, (first) the total amount of the paid-up capital stock of such corporation, joint stock company or association, or insurance company, outstanding at the close of the year; (second) the total amount of the bonded and other indebtedness of such corporation, joint stock company or association, or insur- ance company at the close of the year; (third) the gross amount of the income of COMPARISON OF THE TARIFFS OF 1897 AND 1909. 203 Sec. 38.— COBPORATION TAX. such corporation, joint stock company or association, or insurance company, received during such year from all sources, and if organized under the laws of a foreign country the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its Territories, Alaska, and the District of Columbia; also the amount received by such corporation, joint stock com- pany or association, or insurance company, within the year by way of dividends upon stock of other corporations, joint stock companies or associations, or insurance com- panies, subject to the tax imposed by this section; (fourth)- the total amount of all the ordinary and necessary expenses actually paid out of earnings in the maintenance and operation of the business and properties of such corporation, joint stock company or association, or insurance company, within the year, stating separately all charges such as rentals or franchise payments required to be made as a condition to the con- tinued use or possession of property, and if organized under the laws of a foreign country the amount so paid m the maintenance and operation of its business within the United States and its Territories, Alaska, and the District of Columbia; (fifth) the total amount of all losses actually sustained during the yearand not compensated by insurance or otherwise, stating separately any amounts allowed for dejjreciation of property, and in the case of insurance companies the sums other than dividends, j)aid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds; and in the case of a corporation, joint stock company or association, or insurance company, organized under the laws of a foreign country, all losses actually sustained by it during the year in business conducted by it within the United States or its Territories, Alaska, and the District of Columbia, not compensated by insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve fund; (sixth) the amount of interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness not exceed- ing the paid-up capital stock of such corporation, joint stock company or association, or insurance company, outstanding at the close of the year, and in the case of a bank, banking association or trust company, stating separately all interest paid by it within the year on deposits; or in case of a corporation, joint stock company or association, or insurance company, organized under the laws of a foreign country, interest so paid on its bonded or other indebtedness to an amount of such bonded and other indebt- edness not exceeding the proportion of its paid-up capital stock outstanding at the close of the year, which the gross amount of its income for the year from business transacted and capital invested within the United States and any of its Territories, Alaska, and the District of Columbia, bears to the gross amount of its income derived from all sources within and without the United States; (seventh) the amount paid by it within the year for taxes imposed under the authority of the United States or any State or Territory thereof, and separately the amount so paid by it for taxes imposed by the government of any foreign country as a condition to carrying on busi- ness therein; (eighth) the net income of such corporation, jcint stock company or association, or insurance company, after making the deductions in this section author- ized. All such returns shall as received be transmitted forthwith by the collector to the Commissioner of Internal Revenue. Fourth. Whenever evidence shall be produced before the Commissioner of Internal Revenue which in the opinion of the commissioner justifies the belief that the return made by any corporation, joint stock company or association, or insurance company, is incorrect, or whenever any collector shall report to the Commissioner of Internal Revenue that any corporation, joint stock company or association, or insurance com- pany, has failed to make a return as required by law, the Commissioner of Internal Revenue may require from the corporation, joint stock company or association, or insurance company making such return, such further information with reference to its capital, income, losses, and expenditures as he may deem expedient; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books and papers bearing upon the matters required to be included in the return of such corporation, joint stock company or association, or insurance company, and to require the attendance of any officer or employee of such corporation, joint stock company or association, or insurance company, and to take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons; and the Commis- 204 COMPAKISON OF THE TAEIFFS OF 189*( AND 1909. Sec. 38.— COKPOBATION TAX. sioner of Internal Eevenue may also invoke the aid of any court of the United S t a tes ha v- ing jurisdiction to require the attendance of such officers or employees and the produc- tion of such books and papers. Upon the information so acquired the Commissioner of Internal Revenue may amend any return or make a return where none has been made. All proceedings taken by the Commissioner of Internal Eevenue under the provisions of this section shall be subject to the approval of the Secretary of the Treasury. Fifth. All returns shall be retained by the Commissioner of Internal Revenue, who shall make assessments thereon; and in case of any return made with false or fraudulent intent, he shall add one hundred per centum of such tax, and in case of a refusal or neglect to make a return or to verify the same as aforesaid he shall add fifty per centum of such tax. In case of neglect occasioned by the sickness or absence of an officer of such corporation, joint stock company or association, or insurance company, required to make said return, or for other sufficient reason, the collector may allow such further time for making and delivering such return as he may deem necessary, not exceeding thirty days. The amount so added to the tax shall be col- lected at the same time and in the same manner as the tax originally assessed unless the refusal, neglect, or falsity is discovered after the date for payment of said taxes, in which case the amount so added shall be paid by the delinquent corporation, joint stock company or association, or insurance company, immediately upon notice given by the collector. All assessments shall be made and the several corporations, joint stock companies or associations, or insurance companies, shall be notified of the amount for which they are respectively liable on or before the first day of June of each suc- cessive year, and said assessments shall be paid on or before the thirtieth day of June, except in cases of refusal or neglect to make such return, and in cases of false or fraudu- lent returns, in which cases the Commissioner of Internal Revenue shall, upon the disccnery thereof, at any time within three years after said return is due, make a return upon information obtained as abo-\e pro-\-ided for, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid by such corporation, joint stock company or association, or insurance company immediately upi>n notification of the amount of such assessment; and to any sum or sums due and unpaid after the thirtieth day of June in any year, and for ten days after notice and de- mand thereof by the collector, there shall be added the suUi of five per centum on the amount of tax unpaid and interest at the rate of one per centum per month upon said tax from the time the same becomes due. Sixth. \\'hen the assessment shall be made, as provided in this section, the returns, together with any corrections thereof which may have been made by the commis- sioner, shall be filed in the offic3 of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such. Seventh. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or make known in any manner whatever not provided by law to any person any information obtained by him in the discharge of his official duty, or to divulge or make known in any manner not provided by law any document received, evidence taken, or report made under this section except upon the special direction of the President ; and any offense against the fore- going provision shall be a misdemeanor and be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discre- tion of the court. Eighth. If any of the corporations, joint stock companies or associations, or insur- ance companies, aforesaid, shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, or shall render a false or fraudulent retm-n, such cor- poration, joint stock company or association, or insm-ance company, shall be liable to a penalty of not less than one thousand dollars and not exceeding t'^n thousand dollars. Any person authorized by law to make, render, sign, or verify any return who makes any false or fraudulent return, or statement, with intent to defeat or evade the assessment required by this section to be made, shall be guilty of a misdemeanor, and shall be fined not exceeding one thousand dollars or be imprisoned not exceeding one year, or both, at the discretion of the court, with the costs of prosecution. All laws relatin!^ to the collection, remission, and refund of internal-revenue taxes, so far as applicable to and not inconsistent with the provisions of this section, are hereby extended and made applicable to the tax imposed by this section. Jurisdiction is hereby conferred upon the circuit and district courts of the United States tor the district within which any person summoned under this section to appear to testify or to produce books, as aforesaid, shall reside, to compel such attendance, production of books, and testimony by appropriate process. COMPAEISON OF THE TAKIPFS OF 1897 AND 1909. 205 Sec; 39.— PANAMA CANAL BONDS. Act of 1897. Act Of 1909. Act of June JS, 190-2. AN ACT To provide for the construction of a canal connecting the waters of the Atlantic and Pacific oceans. Sec. 8. That the Secretary of the Treasury is hereby authorized to borrow on the credit of the United States from time to time, as the proceeds may be re- quired to defray expenditures authorized by this Act (such proceeds when received to be used only for the purpose of meeting such expenditures), the sum of one hun- dred and thirty million dollars, or so much thereof as may be necessary, and to pre- pare and issue therefor coupon or regis- tered bonds of the United States in such form as he may prescribe, and in denomi- nations of twenty dollars or some multiple of that sum, redeerhable in gold coin at the pleasure of the United States after ten yearsirom tiie date of their issue, and pay- able thirty years from such date, and bear- ing interest payable quarterly in gold coin at the rate of two per centum per annum; and the bonds herein authorized shall be exempt from all taxes or duties of the United States, as well as from taxation in any form by or under State, municipal, or local authority: Provided, That said bonds may be disposed of by the Secretary of the Treasury at not less than par, under such regulations as he may prescribe, giving to all citizens of the United States an equal opportunity to subscribe therefor, but no commissions shall be allowed or paid thereon; and a sum not exceeding one- tenth of one per centum of the amount of the bonds herein authorized is hereby ap- propriated, out of any money in the Treas- ury not otherwise appropriated, to pay the expense of preparing, advertising, and issuing the same. Approved, June 28, 1902. Sec. 39. That the Secretary of the Treasury is hereby authorized to borrow on the credit of the United States from time to time, as the proceeds may be re- quired to defray expenditures on account of the Panama Canal and to reimburse the Treasury for such expenditures al- ready made and not covered by previous issues of bonds, the sum of two hundred and ninety million five hundred and sixty-nine thousand dollars (which sum together with the eighty-four million six hundred and thirty-one thousand nine hundred dollars already borrowed upon issues of two per cent bonds under section eight of the Act of June twenty-eighth, nineteen hundred and two, equals the estimate of the Isthmian Canal Commis- sion to cover -the entire cost of the Canal from its inception to its completion), and to prepare and issue therefor coupon or registered bonds of the United States in such form as he may prescribe, and in de- nominations of one hundred dollars, five hundred dollars, and one thousand dol- lars, payable fifty years from the date of issue, and bearing interest payable quar- terly in gold coinat a rate not exceeding three per centum per annum; and the bonds herein authorized shall be exempt from all taxes or duties of the United States, as well as from taxation in any form by or under State, municipal, or local authority: Provided, That said bonds may be disposed of by the Secretary of the Treasury at not less than par, under such regulations as he may prescribe, giving to all citizens of the United States an equal opportunity to subscribe therefor, but no commissions shall be allowed or paid thereon; and a sum not exceeding one- tenth of one per centum of the amount of the bonds herein authorized is hereby ap- propriated, out of any money in the Treas- ury not otherwise appropriated, to pay the expenses of preparing, advertising, and issuing the same; and the authority contained m section eight of the Act of June twenty-eighth, nineteen hundred and two, for the issue of bonds bearing interest at two per centum per annum, is is hereby repealed. Note.— See amendatory act of Feljruary 4, 1910, following section 40.] 206 COMPAEISON OF THE TARIFFS OF ISOT AND 1909. Sec. 40.— CERTIFICATES OF INDEBTEDNESS. Act of 1909. Act of June IS, 1S9S. AN ACT Providing ways and means to meet war expenditures, and for other purposes. Sec. 32. That the Secretary of the Treasury is authorized to borrow from time to time, at a rate of interest not ex- ceeding three per centum per annum, such sum or sums as, in his judgment, may be necessary to meet public expendi- tures, and to issue therefor certificates of indebtedness in such form as he may pre- scribe and in denominations of fifty dol- lars or some multiple of that sum; and each certificate so issued shall be payable, with the interest accrued thereon, at such time, not exceeding one year from the date of its issue, as the Secretary of the Treasury may prescribe: Proridcd, That the amount of such certificates outstand- ing shall at no time exceed one hundred millions of dollars; and the provisions of existing law respecting counterfeiting and other fraudulent practices are hereby extended to the bonds and certificates of indebtedness authorized bv thi.*i Act. Approved, June 13, 1898. (30, Stat., 46(i^. Sec. 40. That section thirty-two of an Act, entitled, "An Act providing ways and means to meet wai' expenditures, and for other purposes," approved June thir- teenth, eighteen hundred and ninety- eight, be, and the same is hereby, amend-, ed to read as follows : "That the Secretary of the Treasury is authorized to borrow from time to time, at a rate of interest not exceeding three per centum per annum, such sum or sums as, in his judgment, may be necessary- to meet public expenditures, and to issue therefor certificates of indebtedness in such form as he may prescribe and in denominations of fifty dollars or some multiple of that sum; and each certificate so issued shall be payable, with the in- terest accrued thereon, at such time, not exceeding one >car from the date of its issue, as the Secretary of the Treasury may prescribe: Provided, That the sum of such certificates outstanding shall at no time exceed two hundred millions of dollars; and the provisions of existing law respecting counterfeiting and other fraudulent practices are hereby extended to the bonds and certificates of indebted- ness authorized by this Act." Amendment. AN ACT Prescribing certain provisions and condi- tions under which bonds and certficates of in- debtedness of the United States may be issued, and for other pm'poses. Be it enacted by the Senate and House of Representatives of the United States of Amer- ica in Congress assembled, That any bonds and certificates of indebtedness of the I'ni- ted States hereafter issued shall be pay- able, principal and interest, in United States gold coin of the present standai'd of value; and that such bonds may be issued in such denominations as may be pre- scribed by the Secretary of the Treasury. Seo. 2. That any certificates of indebt- edness hereafter issued shall be exempt from all taxes or duties of the United States, as well as from taxation in any form by or under state, municipal, or local authority; and that a sum not exceeding one- tenth of one per centum of the amount of any certificates of indebtedness issued is hereby appropriated, out of any money in the Treasury not otherwise appropri- ated, to pay the expenses of preparing, advertising, and issuing the same. Sec. 3. That all Acts or parts of Acts inconsistent with the provisions of this Act are hereb\- repealed. Approved, February 4, 1910. COMPARISON OF THE TARIFFS OF 1897 AND 1909. 207 Sec. 41.— REPEALING AND SAVING CLAUSE. Act ot 1897, Act of 1909. Sec. 34. That sections one to twenty- four, both inclusive, of an Act entitled "An Act to reduce taxation, to provide revenue for the Government, and for other purposes," which became a law on the twenty-eighth day of August, eighteen hundred and ninety-four, and all acts and parts of acts inconsistent with the pro- visions of this Act are hereby repealed, said repeal to take effect on and after the passage of this Act, but the repeal of ex- isting laws or modifications thereof em- braced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabili- ties under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or liabilities in- curred prior to the passage of this Act un- der any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same man- ner and with the same effect as if this Act had not been passed . All Acts of limita- tion, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act shall not be affected thereby; and all suits, pro- ceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act may be commenced and prosecuted with- in the same time and with the same effect as if this Act had not been passed: And ■provided further, That nothing in this Act shall be construed to repeal the provisions of section three thousand and fifty-eight of the Revised Statutes as amended by the Act approved February twenty-third, eighteen hundred and eighty-seven, in respect to the abandonment of merchan- dise to underwriters or the salvors of prop- erty, and the ascertainment of duties thereon : And provided further, That noth- ing in this Act shall be construed to repeal or in any manner affect the sections num- bered seventy-three, seventy-four, sev- enty-five, seventy-six, and seventy-seven of an Act entitled "An Act to reduce tax- ation, to provide revenue for the Govern- ment, and for other purposes," which be- came a law on the twenty-eighth- day of August, eighteen hundred and ninety- four. Sec 41. That sections one to four, in- clusive, of an Act entitled: "An Act to provide revenue for the Government and to encourage the industries of the United States," approved July twenty-fourth, eighteen hundred and ninety-seven, and all Acts and parts of Acts inconsistent with the provisions of this Act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil case Def ore the said repeal or modi- fication ; but all rights and liabilities under said laws shall continue and may be en- forced in the same manner,except as other- wise provided in section twenty-eight of this Act, as if said repeal or modifica- tions had not been made. Any offenses committed and all penalties or forfei- tures or liabilities incurred prior to the pas- sage of this Act under any statute em- braced in or changed, modified, or re- pealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures em- braced in or modified, changed, or re- pealed by this Act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or com- mitted prior to the passage of this Act, may be commenced and prosecuted within the same time and with the same effect, except as otherwise provided in section twenty-eight of this Act, as if this Act had not been passed. That an Act entitled: "An Act to simplify the laws in relation to the collection of the revenues," ap- proved June tenth, eighteen hundred and ninety, as amended by the Act of July twenty-fourth, eighteen hundred and ninety-seven, and as further amended by the Act of May twenty-seventh, nineteen hundred and eight, is not hereby repealed but amended so as to read as in this Act provided. So much of section four of an Act entitled: "An Act making appro- griations for sundry civil expenses of the overnment for the fiscal year ending June thirtieth, nineteen hundred and seven, and for other purposes," approved June thirtieth, nineteen hundred and six, as relates to the appointment of a so- licitor of customs and assistants, is hereby repealed. 208 COMPAEISON or THE TARIFFS OF ISOT AND 1909. Sec. 42.— DATE IN EFFECT. Act 0(1897. Act of 1909. Approved, July 24, 1897. Sec. 42. That unless otherwise herein specially provided, this Act shall take effect on the day following its passage. Approved, Signed Five minutes after Five o'clock P. M. August 5th, 1909. The following sections of the act of July 24, 18 97, were not incorporated in the act of August 5, 1909, tMi»-l.'H.i tuliUimJ'lwH^ Sec. 9. That section thirty-three hundred and forty-one of the Revised Statutes of the United States be, and hereby is, amended to read as follows: "Sec. 3341. The Commissioner of Internal Revenue shall cause to be prepared, for the payment of such tax, suitable stamps denoting the amount of tax required to be paid on the hogsheads, barrels, and halves, thirds, quarters, sixths, and eighths of a barrel of such fermented liquors {and shall also cause to be prepared suitable permits for the purpose hereinafter mentioned), and shall furnish the same to the collectors of internal revenue, who shall each be required to keep on hand at all times a sufficient supply of permits and a supply of stamps equal in amount to two months' sales thereof, if there be any brewery or brewery warehouse in his district; and such stamps shall be sold, and permits granted and delivered by such collectors, only to the brewers of their district, respectively. "Such collectors shall keep an account of the number of permits delivered and of the number and value of the stamps sold by them to each brewer." Sec. 11. That no article of imported merchandise which shall copy or simulate the name or trade-mark of any domestic manufacture or manufacturer; or which shall bear a name or mark, which is calculated to induce the public to believe that the article is manufactured in the United States, shall be admitted to entry at any custom-house of the United States. And in order to aid the officers of the customs in 'enforcing this prohibition, any domestic manufacturer who has adopted trade-marks may require his name and residence and a description of his trade-marks to be recorded in books which shall be kept for that purpose in the Department of the Treasury, under such regulations as the Secretary of the Treasury shall prescribe, and may furnish to the Department facsimiles of such trade-marks; and thereupon the Secretary of the Treas- ury shall cause one or more copies of the same to be transmitted to each collector or other proper officer of the customs. Sec. 14. That the sixteenth section of an Act entitled "An Act to remove certain burdens on the Amercian merchant marine and encourage the American foreign carrying trade, and for other purposes, ' ' approved June twenty-sixth, eighteen hundred and eighty-four, be amended so as to read as follows: "Sec 16. That all articles of foreign or domestic production needed and actually withdrawn from bonded warehouses and bonded manufacturing warehouses for sup- plies (not including equipment) of vessels of the United States ehgaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so withdrawn from said bonded warehouses, free of duty or of internal-revenue lax, as the case may be, under such regulations as the Secretary of the Treasury may prescribe; but no such articles shall be landed at any port of the United States." INDEX A. Abandoned goods — Par. Underwriters recognized as consignees (Sub. seel) p. 179 ■ Wrecked or sunken vessels or cargoes Sec. 22, p. 174 Abandonment of damaged goods (Sub. sec. 22) p. 188 Abatement of duties on damaged goods (Sub. SCO. 22) p. 188 Abortion, articles for causing. ..... p. 169 Abolishment of fees and oaths (Sub. sec. 21) p. 188 Abrasives 133, 432 Absinthe 303 Acetate of lead 58 Acetic acid 1 Acetic anhydrid 1 Acids: acetic 1 acetic anhydrid 1 amido 536 arsenious 482 benzoic 482 boracic 1 carbolic, 482 chromic 1 citric 1 coal-tar acids 536 fluoric 482 gallic 1 hydrochloric 482 - lactic 1 metanilic 536 muriatic 482 nitric 482 oil of vitriol 1 oxalic 1 phosphoric 482 phthalic 482 picric or nitropicric 482 pyroligneous 1 prussic 482 ricinoleic 32 salicylic 1 40655—10 14 Par. Acids: silicic 482 sulpho-ricinoleic 32 sulphuric 1, 687 tannic 1 tartaric 1 valerianic 482 all other, n. 8. p. f 1 Aconite 483 Acorns, prepared 294 raw, but unground 484 Additional duties for undervalua- tion (Sub. sec. 7) p. 183 Administrative act Sec. 28, p. 179 Agar-agar 23 Agate, manufactures of 112 buttons 427 Agates, unmanufactured 485 Agricultural Department, plants, trees, .etc., for 652 Agricultural drills and planters 476 Alabaster, manufactures of 112 Albata 174 Albumen, egg or blood 257 other 486 Albumenized paper 411 Albums 417 Alcohol 300 amylic 36 drawback (Sec. 25) p. 177 Alcoholic compounds 2 Ale 308 ginger 311 Alizarin, natural or artificial 487 assistant 32 Alkalies 3, 70 Alkaline silicate 76 Alkaloids, n. s. p. f 3 of cinchona bark 658 of opium... ' 41 All-chain Venetian carpets 389 Allowance for damaged goods (Sub. sec. 22) p. 188 . . none for rust or discolor- ation of iron or steel . . 138 209 210 INDEX. Par. Allowance, liquors 307 Alloys, aluminum 172 ferro 184 metal 172 nickel 185 steel 131 Almond oU 639 Almonds 280 Alpaca, hair of 368 Althea root, leaves, or flowers 623 Alum 4 Alumina, hydrate and sulphate of. 4 Aluminous cake 4 Aluminum, scrap, alloys, etc 172 in leaf 175 manufactures of 199 Amaryllis bulbs 263 Amber, unmanufactured 488 manufactures of 462 oil 639 Ambergris 489 oil 639 Amberoid, unmanufactured 488 American goods exported and re- turned 500 Internal-revenue tax on Sec. 26, p. 178 American artists, works of 716 landscapes, views of 416 American vessels built for foreign ownership or foreign trade Sec. 19, p. 173 Amidonaphtolsulfo acids 536 Amidosalicylic acid 536 Ammonia, carbonate of 5 liquid anhydrous 5 muriate of 5 sulphate of 490 Ammoniac, sal 5 Amylic alcohol 36 Anatomy, preparations of 75 Anchors, iron or steel 123 Anchovies 270 Andirons, cast-iron 147 Angles, iron or steel 121 Aniline, arseniate of 498 oil 639 salts 491 Animal carbon 515 integuments, etc 512 Animals of immigrants 493 for breeding purposes 492 for exhibition 493 live 225-229 straying across boundary. 492 Par. Animals, wild 493 Anise oil 639 seed 668 Annatto, and extracts of 494 Anthosoil 639 Anthracite coal 535 Antifriction balls 123 Antimony 173 Antiquities 715, 717 Anvils, iron or steel 140 Apatite 495 Apparatus, life-saving 612 philosophical and sci- entific 650,714 Apple seedlings 264 Apples 274 Appliances, miners' rescue 628 Appraisement, imported merchan- dise (Sub. sees. 10, 11) p. 184 Appropriation of moneys for re- fund of duties erroneously col- lected (Sub. sec. 23) p. 189 Apricot kernels 280 Argentine 174 Argols 6 Arrack 303 Arrowroot, not manufactured 496 Arseniate of aniline 498 soda 75 Arsenic 497 Arsenious acid 482 Art squares, woolen 394 stops 498 works of 470 for encouragement of arts and sciences 715 in existence more than 20 years 717 productions of American art- ists residing abroad 716 professional immigrants 714 Articles, composed of earthy or mineral substances 95 composed of metal 199 composed of glass 98 drawback on Sec. 25, p. 177 dyeing or tanning 499 not enumerated 480 immoral (Sees. 9-11) p. 169 raw or unmanufactured. . 480 returned after having been exported 500 similar in material, etc... 481 INDEX. ni Par. - Articles, toilet 67 A.rtificial baits 165 cork 429 feathers , 438 flies 165 fruits, grains, leaves, flowers, and stems 438 mineral waters 312 silk or horsehair^ 405 Artists, American, works of 716 knives 154 paints or colors 56 Asafetida 503 Asbestos, manufactures of 462 unmanufactured 501 Ash, bone ^ 515 soda 75 Ashes, beet-root 502 wood and lye of 502 Asphalt, limestone rock 90 Asphaltum, n. s. p. f 90 Aspic or spike lavender oil 639 Astilbe clumps 263 Attar of roses 639 Attorney-General, Assistant, to have charge of customs matters . (Sub. sec. 30) p. 193 Attorneys for Governmrait in cus- toms cases, appointment of, com- pensation (Sub. sec. 30) p. 193 Aubusson carpets 384 rugs 391 Autograph albums 417 Automobiles and parts thereof 141 Axles, and axle bars, etc 142 Axminster carpets 384 rugs 391 Azaleas 263 B. Bacon and hams 284 Back saws 168 . Bagatelle balls 430 Baggage of passengers in transit . . . (Sub. sec. 27) p. 189 Bagging for cotton 355 . Bags, chain, meshv and jewelry. . . 448 domestic,, returned 800 jute 354 leather 452 paper.; 411 Baits, artificial 165 Baked articles 244 Par. Ball bearings of metal 153 Balls, antifriction 123 billiard and other 430 Balm of Gilead 504 Balsams , 20, 559 Band iron or steel 124, 125, 128 leather 451 saws 168 Bandings, cotton, flax, and other. 330, 349 silk 401 woolen 383 Bands, cigar 412 cotton, flax, and other 349 hat 401 paper 412 silk 401 steel 124 Barbed fence wire 135 Bar iron 119 Barium 172 Bark, cork 429 cork, unmanufactured 547 Cuba 422 manufactures of 215 Barks, cinchona 505 extracts of 22 crude, not refined 559 refined 20 Barley 230 malt 131 pearled, patent,or hulled . . 232 Barrel buttons 383 hoops 124 shooks 211 Barrels containing fruit 211 empty 210 returned 500 rifle 157 shotgun 157,670 wooden 210 Bars, aluminum 172 axle 142 charcoal 120 cold rolled, etc 137 copper 544 iron 120, 126, 131, 137 lead 182 muck , 119 nickel 185 railway , 126 steel 126, 131, 137 Baryta coated paper 411 sulphate of 42 212 INDEX. Par. Baryta, carbonate of 711 Barytes 42 artificial sulphate of 44 Base buUion 182 Basic slag , 581 paper, plain 411 Baskets, straw and other 214 leather 452 Basswood 201 Bauxite, crude 90 refined 4 Bay rum or bay water 305, 307 Beaded goods, silk 402 wool 383 Beads 421 Beams, iron or steel 121 Bean cake and stick 252 Beans 249 as drugs 20, 559 castor 266 ground, or peanuts 282 prepared or preserved 251 tonquin, tonqua, or tonka. . 697 Bearings, iron or steel 123 Beauxite 4, 90 Bed sets, lace 349, 351 sides, woolen 394 Beef, fresh 285 Beer...... 308 coloring for 18 ginger 311 Beeswax 506 Beet-root ashes 502 Beet seed 266, 668 Beets. 250 Begonia bulbs 263 Bell metal, broken 508 Bells, broken 508 Belting for machinery 330 Beltings, cotton and other fiber 349 horsehair 405. lace 349 silk 401,405 tinsel 179 wool 383 Belts, cotton and other fiber 349 leather 452 Bench knives 154 Benches 112 Benzaldehyde 536 Benzidin 536 Benzine 639 Benzoic acid 482 Par. Benzol 536 Benzyl chloride 536 Bei^amot oil 639 Berlin blues 43 rugs 391 Berries, as drugs 20, 559 edible 274,571 cranberries 274 green, ripe, or dried 274, 571 Beverages 303,311 Bias dress facings, cotton 325 Bibulous paper 410 Bicarbonate of soda 70 Bichromate of potash 60 soda 71 Bicycles and parts thereof 141 Billets, iron 120 steel 131 Billiard balls 430 chalk 13 Bills of lading (Sub. sec. 1) p. 179 Binding twine 507 Bindings, lace 349 silk 401 skirt, cotton 325 woolen 383 Binitrobenzol 536 Binitrochlorbenzol 536 Binitrotoluol 536 Bird skins 438 Birds, dressed 438 eggs 560 live 510 stuffed 509 Biscuits 244 Bismuth. 511 Bisque ware 93, 94 Bitartrate of potash 6 Bitters 303 Bitumen 90 Bituminous coal 428 Black, colors and paint 45 copper 544 oxide of tin 695 salts 655 Blacking 7 Blacksmith's hammers and sledges. 143 Bladders, animal 512 .. fish 23 manufactures of 462 Blades, cutlery 152 marking of 154 razor 152 IlfDEX. 213 Par. Blades, scissors and shears 152 sword 153 Blanc-fixe 44 Blank books , 416 Blankets of wool 379 Blanks, axle 142 bolt 144 button 427 for locomotive tiires 171 binge 144 Blasting caps and fuses 437 powder ,„....., 435 Bleaching powder 8 Blinds, porch and window 214 Blocks, wood 206, 712 Blood, albumen 257 char , . , 10 dragon's 558 dried 257,513 Blooms for railway tires. 171 iron 120 steel 131 Blown glassware 98 Blue clay, common 534 colors and paint 43 ultramarine... 50 vitriol 9 wash 50 Blues 43 Board of General Appraisers (Sub. sees. 12, 15) pp. 185, 187 Board of health, merchandise con- demned by (Sub. sec. 22) p. 188 Boards, clap 205 sawed 201,203 Boas 438 Bockings 392 Bodkins 164 Boiler plate, iron or steel 122 Bologna sausages 667 Bolting cloths 514 Bolt blanks 144 Bolts, handle 712 heading 206 iron or steel 144 shingle 712 stave 206 Bombs 433 Bond for production of invoices.. (Sub. sec. 4) p. 180 Bond paper 413 Bonded warehouses: Goods in Sec. 29, p. 193 Withdrawals from (Sub. sec. 19) p. 188 Par. Bonded warehouses — Continued. For export Sec. 23, p. 174 For smelting and refining Sec. 24, p. 176 Bonds for transporting ores 173,193 Panama Canal Sec. 39, p. 205 Bone ash 515 balls 430 black 45 buttons 427 casings, cotton 330 silk 401 char 10 cuttlefish 553 dice, etc 438 dust 515 manufactures of 463 studs 27 Bones, crude. 515 Bonnets, fur 446 straw, chip, etc 422 Booklets. ..'. 412 Books, blank 416 for children's use 412 for societies 519 for use of United States . . . 518 household effects 520 obscene. . . . (Sees. 9, 10, 11) p. 169 printed in foreign lan- guages 518 printed more than 20 years. 517 professional, immigrants' . . 656 slate 416 used by the bUnd 518 Boots and shoes 451 Boracic acid 1 Borates of lime and soda 11 Borax 11 Bort, diamond 556 Botanic Garden, trees, etc., for 652 Botany, specimens of 678 Bottle caps 196 Bottles, plain glass 97 cut-glass 98 Bounty clause Sec. 6, p. 168 Boutonniferes, artificial 438 Boxes containing oranges, etc 211 leather 452 metal 195 packing 210 paper-covered 411, 418 paper or papier-mach6 418 wooden 210 Box shooks 211 214 iNsms.. Par. Box wood 203, 713 Bracea, cotton 330 silk 401 woolen 383 Brads, cut 163 Braids, artificial horsehair or silk. . 405 cotton and other fiber. . . . 349 featherstitch 349 horsehair 422 lace 349 straw, chip, and similar. . . 422 silk 402,405 tinsel 179 woolen 383 Branding and marking imported merchandise Sees. 7, 8, p. 168 Brandy 300 coloring for 18 imitations of 304 method of determining proof...; 301 packing of 307 Brass clippings, and old 521 pins 188 Braziers' copper 176 Brazil nuts 635 paste 521 Brazilian pebble 522 Bread 244 knives 154 Breccia, block or slabs Ill manufactured 112 Briar root or wood 202 rose seedlings 264 Bribery, penalties for (Sub. sees. 25, 26) pp. 189 Brick 84 Brimstone 686 Briquettes 428 Brislings 270 Bristol board 415 Bristles, sorted, etc 424 crude, not sorted 523 Britannia metal, old 649 British gum 297 Broken bells and bell metal 508 Bronze powder, etc 175 Broom corn 233 Brooms 423 Brushes 423 carbon 95 Brussels carpets 386, 388 Buckles, trousers and waistcoat . . . 425 Par. Buckwheat and floiu- 234 Budding knives 152 Buds as drugs 20, 559 cassia 679 Building forms, iron or steel 121 stone 114 Bulb beams, iron or steel 121 Bulbous roots, as drugs 20, 559 for flowers. 263 not edible 668 Bulbs, as drugs 20, 559 flower 263 notedible, n. s. p. f 668 Bullion, base and lead 182 gold and silver 524 Bullions, tinsel 179 Bunting, wool 381 Burden of proof, suits in seizure caaes (Sub. sec. 20) p. 188 Burgundy pitch 525 Burlaps 352 Burnt starch 297 Burrstone, manufactured 113 unmanufactured 683 Butchers' knives 154 skewers 213 Butter and substitutes for 245 cocoa 293 knives 154 Butterine, cocoa 293 Button forms 426 molds or blanks 427 Buttons 427 barrel, woolen 383 collar and cuff 427, 448 dress 448 C. Cabbage seed. Cabinet woods, sawed unmanufactured . Cable-laid yams and threads Cables, hemp and other metal and rubber , telegraph, etc Cacao Cadmium Cajeput oil Cakfes Calamine Calcium cyanamid 266 254 203 713 313 339 135 135 540 526 639 244 193 172 581 INDEX. 215 Par. Calendars 412 Calfgkins 451 Cajla bulbs 263 Calomel 65 Cam^^8 hair 368-370 Cameos 449 Camphor, crude, natural 527 refined and synthetic. . . 12 Canal bonds,. Panama Sec. 39, p. 205 C^ary seed 668 Candle picking 330 Candy, sugar 219 Cane, chair 212 sugar 217 Canes, walking 478 Canna bulbs, 263 Canned fish 270 Cans, tin 195 Caps, bottle 196 blasting 437 percussion 437 Capsicum 298 Capsules 65 Caraway, oil 639 seed 668 Carbolic acid 482 Carbon 95,96 animal 515 Carbonate of ammonia 5 baryta 711 magnesia 31 potash 655 strontia 685 Carbons, electric lighting 96 Carboys, American manufacture... 500 glass 97 Card cases 452 clothing 145 laps 313 board 415 Cardamom seed 668 Carded silk 396 yam, cotton 313 Cards, jacquard 415 paper, lithographically printed 412 playing 419 Carpenters' knives 154 Carpets, all-chain Venetian 389 Aubusson 384 Axmiaster 384 Backings 392 Brussels 386 Par. Carpets, chenille 384 cork 347 cotton 393 druggets 392 flax 344,393 hemp 344 jute 344 moquette 384 Saxony 385 tapestry brussels 388 velvet 387 three-ply ingrain 389 treble ingrain 389 toumay 385 two-ply ingrain 390 velvet 385,387 Wilton 385 wool, Dutch 390 wool, n. s. p. f 393 woven whole 391 Carrot seed 266 Carroted fur skins 439 Cartridge shells 437 Cartridges 437 Car-truck channels, iron or steel. . . 121 Carving knives and forks 154 Casein 607 Cases, clock 93,94,112 leather 452 musical instruments 467 needle 164 watch 192 Cash registers 197 Casks 210 empty, returned 500 689 689 Cassia and cassia vera 679 buds 679 oil 639 Cassiterite 695 Cast hollow ware 149 polished plate glass. . . . 102, 103, 104 Castile soap 69 Castings, iron 147 cast iron 147 malleable iron 148 steel 131 Cast-iron andirons, etc 147 pipe 146 Castor or castoreum 528 beans or seeds 266 oil 33 216 INDEX. Par. Catgut, unmanufactured 529 manufactures of 462 Cattle 225 for breeding purposes 492 hair 583 hides 450 neat Sees. 12, 13, p. 171 Cauliflower seed 668 Caustic potash 61, 655 soda 78 Caviar ' 270 Cayenne pepper 298 Cedar 203,718 Cedrat oil 639 Celluloid 17 Cellulose esters 17 Cement, copper 544 gypsum 88 hydraulic 86 Keene's 88 Portland 86 Roman 86 other 86 Ceramic colors 56 tiles 85 Cerite 530 Cerium and cerium ore 530 Certificates of indebtedness p. 206 Chain or chains, iron or steel 150 jewehy 448 Chair cane or reeds 212 Chalk 13, 531 Chamois skins 451 Chamomile oil 639 Champagne 306 Channels, iron or steel 121 Char, blood and bone 10 Charcoal 10 iron 120 tubes, etc 151 Charms, china, etc 93, 94 silver, etc 448 Charts 416 for societies 519 for use of the United States. 516 printed more than 20 years. 517 hydrographic 517 Cheese, and substitutes for 246 knives 154 Chemical compounds 3 mixtures 8 salts 3 wood pulp 406 Par. Chemicals in capsules, pills, etc... 65 Chenille carpets 384 cotton 326 Chenilles, silk 399 Cheroots 224 Cherries 274 Cherry juice ; 310 seedlings 264 Chess balls and chessmen 430 Chickens 289 Chicle 30 Chicory root. 291 Chiffons, silk 402 Chimney pieces, slate 116 China clay 90 ware 93-94 Chinese mattings 343 blue , 48 Chip braids and hats 422 manufactures of 463 Chlorate of potash 61 soda 72 Chloride, benzyl 536 ethyl 21 lime 8 zinc 55 Chloroform . . . , 14 Chlorophyll 22 Chocolate. 292 Chromate of iron 532 potash 60 soda 71 Chrome metal 184 brick. 84 green 46 yellow 46 Chromic acid 1 ore 532 Chromium colors. .'. 46 metal 184 Chronometers, box or ship 192 Cider 255 Cigar bands and labels 412 Cigarette book covers 475 books 475 paper 475 Cigarettes 224 packages (Sec. 32) p. 195 coupons p. 197 tax on (Sec. 83) p. 196 time in effect. (Sec. 34) p. 198 Cigars 224 size of packages . . (Sec. 32) p. 195 INDEX. 217 I'ar. Cigars, coupone p. 197 Philippine (Sec. 5) p. 165 tax on (Sec. 33) p. 196 time in effect.... (Sec. 34) p. 198 paper 224 Cinchona bark 505 salteof 658 Cinematography film pictures 474 Cinnamon, and chips of 679 oil 639 Circular-saw plates, steel 137 Circular saws 168 Citrate of lime 613 Citric acid 1 Citron or citron peel 278 Citronella oil 639 Civet, crude 533 oil 639 Clapboards 205 Clasp knives 152 Clasps, corset 135 snap 427 Clays 90,534 Cliff stone, unmanufactured 683 Clippings of brass 521 from new copper 544 Clocks, and parts of 93, 112, 192 Cloth, cotton. 315-319, 321, 323 defined 320 (See also Cloths.) Clothing, ready-made: Cotton and other fiber. . ... 324 Silk 402 Woolen 382 Cloths, bolting 514 gunny 355 Italian 380,381 tracing 321 waterproof 347 woolen 378 Cloves and clove stems 679 Coal, anthracite 535 bituminous 428 drawback 428 shale 428 slack or culm 428 stores of vessels 535 Coal-tar, crude and pitch of 536 dyes or colors 15 products 15,586 preparations 15 Coarse copper 544 Coat linings, woolen 380, 381 Cobalt and cobalt ore oxide of Coca leaves Cocaine Cocculus iudicus Cochineal Cocoa butter and substitutes. butterine crude fiber leaves manufactured Par. 537 16 41 41 538 539 293 293 540 540 540 292 powdered 292 shells 540 Cocoanut meat 278, 635 oil 293,639 Cocoanuts in shell 635 Cocoons, silk 673 Cod-liver oil 34 Coffee 541 substitutes for 294 Coins 542 Coir and coir yarn 543 Coke 428 Collar buttons 427, 448 Collard seed 266 Collars and cuffs 348 Collector, decision of. (Sub. sec. 14) p. 186 not liable. . (Sub. sec. 24) p.l89 Collets, cotton 330 Collodion 17 Cologne : 67 Coloring for beer, liquors, etc 18 Colors and paints 43-56 ceramic 56 containing quicksilver 52 water 470,717 Columns, iron or steel 121 Combed silk 396 wool or tops 375 Combination penholders 187 shotguns and rifles. . 157 suits, cotton 329 Combs 448, 463 Comfits 274 Commercial agreements. .. (Sec. 4) p. 162 Common blue clay 534 window glass 99 Compensation of ofllcers, consti- tuted by fees (Sub. sec. 21) p. 188 Component material of chief value, definition of 481 Compounds, alcoholic 2 218 INDEX. Par. Compounds, chemical 3 pyroxylin 17 distilled spirits 302 Composition metal 545 Compositions used for fuel 428 Conception, articles for prevention of. (Sees. 9, 10, 11) p. 169 Condemnation proceedings against prohibited importations (Sees. 11, 16) pp. 170,172 Condensed milk 248 Confectionery 219 Conflicting duty 481 Consigned goods (Sub. sec. 8) p. 184 Consignee of imported merchan- dise (Sec. 28; sub. sec. 1) p. 179 Containers 195 Convict labor goods (Sec. 14) p. 171 Cooking utensils 158 Cooks' knives 154 Copal gum 488 Copper, bars 544 black or coarse 544 bottoms 176 brazier's 176 cement 544 clippings 544 coins 542 ingots 544 manufactiu-es of 199 medals 624 old 544 ore 544 pigs 544 pins 188 pipes 176 plates 128,176,544 regulus of 544 rods 176 sheets 128,176 subacetate of 706 sulphate of 9 trophies 624 unmanufactured 544 Copperas 19 Copra 278,635 Copying books, letter 410 paper 410 Coquill glasses 106 Coral 112, 449 marine, uncut 546 Cordials 303, 307 Cords, cotton and other fiber 349 Par. Cords, flax, hemp, or ramie 340 silk 401,405 woolen 383 Corduroys, cotton 325 Coriander seed , 668 Cork bark or wood 429, 547 carpets 347 Corks 429 Corms 263 Com 235 broom 233 meal 236 salad seed 266 Corporation tax Sec. 38, p. 201 Correction of manifest clerical errors (Sub. sec. 23) p. 189 Corrosive sublimate 65 Corset clasps 135 covers, cotton 329 steels 135 Corticene 347 Corundum 432, 561 Cosmetics 67 Cotton, advanced in value 313 appliqu6ed articles 322,349 bagging for 355 bandings 349 bands 349 bed sets 351 belting for machinery 330 belts 349 bias dress facings 325 bone casings 330 boot lacings 330 braces 330 braids 349 cable laid yarns or threads . 313 candle wicking 330 card laps 313 carded yarn 313 carpets 393 chenille 326 cloth 315-319 cumulative duty 323 definition of 320 filled or coated 321 lappets 323 mercerized 323 silk and cotton 321 tracing 321 clothing, ready-made 324 collars 348 collets 330 INDEX. 219 Par. Cotton, combination suits 329 corduroys 325 corset covers, knit'k 329 lacings 330 crochet 314 cuffs 348 curtains 326,349,351 damask 331 darning 314 drawers, knit 329 duck 331 edgings 349,350 embroideries 349,350 embroidery 314 fabrics, definition of 320 fabrics suitable for tires 330 feather-stitched braids 349 flocks 313, 548 flouncings 349,350 flutings 349 galloons 349, 350 garters 330 gins 476 gloves 328 gorings 349 handkerchiefs 322, 349 harness, loom 330 healds 330 hoUands, window 321 hosiery 327,328 india-rubber goods. . 324, 330, 349 insertings 349, 350 jacquard 326 knitted articles 327-329 labels for garments 330 laces 349,350 lampwicking 330 lappets 323 linings, sleeve 321 loom harness 330 manufactiures of, n. s. p. f... 332 mats and mattings 393 mercerized cloth 323 defined 320 thread 313 yams . , 313 mufflers 322 napkins 349 neckties and neckwear 324 neck rufflings 349 nets and nettings . . . 349, 350, 351 Nottingham laces 351 Par. Cotton, ornaments 349 outside garments 324 panta 329 pile fabrics 325 pillow shams 351 plushes 325 quillings 349 raw 548 ribbons 349 roping 313 roving 313 ruchings 349 rugs 393 seed 668 seedoil 639 shirt collars and cuffs 348 shirts, knit 329 shoe lacings 330 silk-striped sleeve linings.. 321 skirt bindings 325 skirtings 349 sliver 313 spindle banding 330 spool thread 314 stockings 327,328 stove wicking 330 suspenders 330 sweaters 329 table covers, chenille 326 damask 331 tapes 349 tapestries 326 thread 313,314 tights, knit 329 tire fabrics 330 trimmings 349, 350 tubing 330 tuckings 349 underwear 329 union suits, knit 329 upholstery goods 326 veils 349, 350 velveteens 325 velvets 325 vests, knit ! 329 warp yam 313 waste 313, 548 wearing apparel 324, 349 webs and webbings 349 window curtains 349, 351 window Hollands 321 yarn 313 220 INDEX. Par. Countervailing duty (Sec. 6.) p. 168 Print paper.. 409 Wood pulp. . 406 Coupons, tobacco p. 197 Court-plaster 66 Coverings, unusual (sub. sec. 18), p. 187 Covers, table 326, 331 woolen 394 Cranberries 274 Crayons 56 Cream 247 nuts 635 of tartar 6 Creams for boots and shoes 7 Creosote oil 536 Crepe paper 410 Cresol 536 Crinoline cloth 445 wire 135 Crochet needles 164 cotton 314 Crockery 93, 94 Crosscut saws 168 Croton oil 639 Crowbars, iron or steel 143 Crown glass 99, 100, 103, 104 Crucible clay 534 Crucibles 92 Crude abrasives 432 bones 515 bristles 523 camphor 526 chalk 531 civet 532 coal tar 536 drugs 20,559 gum 488 phosphates 651 potash 655 tartar 6 Cryolite 549 Crystal, lees 6 rock 112 soda 72, 74 Cuba bark, braids and hats of. 422 Cuban treaty (Sec. 3) p. 162 Cubic nitrate 677 Cudbear 550 Cuff buttons 427,448 Cufis, cotton and linen 348 Culm of coal 428 Cultivators 476 Cumidin 536 Par. Cummin seed , 668 Cumulative duty, cotton cloth 323 gloves 459 Cups, china, etc 93, 94 Curled hair 444 Curling stones and handles 551 Currants, Zante and other 275 Currency of invoices (Sub. sees. 2, 3) p. 179,180. Curriers' knives 154 Curry and curry powder 552 Curtains, bamboo, wood, straw, or compositions of wood.. 214 chenille 326 cotton 326, 349 flax, and other fiber 349 lace 349, 351 Nottingham 351 Customs administrative act p. 179 Customs court of Appeals p. 190 Customs officers, not liable to im- porters on account of rulings or decisions (Sub. sec. 24) p. 189 Cutch 22 Cut glass 98 flowers 263 Cutlery 152, 154 Cuttings, hide 584 nursery stock 264 Cuttlefish bone 553 Cyanamid, calcium 581 Cyanide of potassium 64 Cyanite 604 Cycles, motor 141 Cylinder glass 99, 100, 103, 104 tiles 110 Cylindrical furnaces 151 tanks or vessels 151 D. Dahlia bulbs 263 Damage allowance, iron or steel. . . 138 Damask, cotton 331 Damaged goods (Sub. sec. 22) p. 188 Dandelion root 294, 554 Darning needles 633 cotton 314 Date in effect: Tariff act (Sec. 42) p. 208 Tobacco tax (Sec. 34) p. 198 Post card views 416 Dates 275 Dead oil 536 INDEX. 221 Par. Deals 201,203 Decalcomanias 412 Decanters 98 Decisions of General Appraisere and Board of General Appraisers, publication (Sub. sec. 17) p. 187 Deck beams, iron or steel 121 Declaration of importer (Sub. sec. 5) p. 181 Declarations to invoices (Sub. sec. 3) p. 180 in place of oaths (Sub. sec. 21) p. 188 on entry of imported merchandise (Sub. sec. 5) p. 181 to invoices of books, magazines, and other periodicals. . (Sub. sec. 4) p. 180 Degras 290 Demijohns 97 Dentrifices 67 Designs, Jacquard 415 Destruction of prohibited importa- tions (Sec. 11) p. 170 Dextrine and substitutes 297 Dials, enameled 192 Diamidostilbendisulfoacid 536 Diamond dust and bort 556 Diamonds, cut but not set 449 engravers', not set 555 glaziers' , not set 555 miners' 556 rough and uncut 555 set 448 Dianisidin 536 Dice 430 Dielytra clumps 263 Dimethylanilin 536 Diphenylamin 536 Discriminating duty (Sec. 15) p. 171 Disks, carbon • 95 glass 577 Distilled oils ..'. 3 spirits 300,302 Divi-divi 557 Documents of foreign countries 517 Dolls and parts of 431 Domestic articles returned 500 articles returned, inter- . naL-revenue tax 178 , Dominoes 430 Par. Double-barreled shotguns 157 Doublets, artificial 449 Down quilts 438 Downs, and manufactures of 438 Dragon's blood 558 Drainings, sugar 216 Draughts 430 Drawback, articles manufactured from imported ma- terials (Sec. 25) p. 177 coal 428 leather 450 materials used in con- struction and equip- ment of vessels for foreign account (Sees. 19, 25) pp. 173, 177 medicinal and toilet preparations manu- factured from domes- tic alcohol. . (Sec. 25) p. 177 salt 295 Drawers, cotton 329 Drawing knives 154 Drawings, more than 20 years 717 pen and ink 470 professional 714 Dress buttons 448 facings, bias 325 goods, woolen 380, 381 Dressed birds 438 line, flax 335 Dried blood 257, 513 fibers and insects 20, 559 fruit 274,571 Drills, agricultural 476 Dross from burnt pyrites 117 lead 182 Druggets 392 Drugs, crude 20, 559 prohibited. . (Sees. 9, 10, 11) p. 169 Drums, acid, reimported 500 Dry plates, photographic 474 Duck, cotton 331 Dust, bone 515 diamond.... 556 Dusters, feather 423 Dutch metal, clippings from 521 in leaf 175 wool carpets , 390 standard, sugar 216 Dutiable value includes value of coverings (Sub. sec. 18) p. 187 222 INDEX. Par. Dutiable value, method of deter- mining (Sub. BBC. 11) p. 184 Duty, countervailing (Sec. 6) p. 168 cumulative, cotton cloth. . . 323 gloves 459 discriminating (Sec. 15) p. 171 not to be assessed on less than entered value (Sub. sec. 7) p. 183 goods in bond (Sec. 29) p. 193 refund of (Sub. sec. 23) p. 189 Dyeing and tanning articles 499 Dy ewoods, advanced 20 not advanced 559 extractsanddecoctions. 22 Dyes, alizarin or anthracin 487 coal tar 15 E. Earthenware p. 18 Earths, fullers' and other 90 barytes 42 ochery, sienna, umber. ... 47 Ebony 203, 713 Ecgonine 41 Edgings, cotton and other 349, 350 silk 402 woolen.... 383 Eel grass 78 Eels, fresh or frozen 272 Egg albumen 257 Egg-plant seed 266 Eggs 256 birds' 560 dried 257 fish 560 game, importation prohibited 560 insects' 560 silkworm 674 yolk of 257 Electrodes, carbon 95 Electrotype plates. 166 Embossed cigar labels, etc 412 paper 411 Embroideries, cotton and other. 349, 350 lace 349 silk 402) 405 tinsel 179 woolen 383 Embroidery cotton 314 machines 197 Emery 432^561 Emigrants' household effectsj etc.. 656 Par. Emulsions, gelatin 23 Enamel, fusible 110 glass, white 576 paints 51 Enameled dials 192 ware 158 Enamels, glass 56 Enfleurage grease 639 Engines, steam 197 Engraved glass articles 98 plates 166 Engravers' diamonds 555 Engravings 416 for exhibition 714 for use of United States 516 printed more than 20 years 517,717 Entry, consigned goods, state- ments required 01).. (Sub. sec. 8) p. 184 Entry of goods valued at over |100. (Sub. sees. 4, 5) pp. 180, 181 penalty for false (Sub. sec. 9) p. 184 Envelopes, surface-coated paper... 411 all other 414 Epsom salts 31 Erasers, steel 152 Ergot 562 Errors, clerical (Sub. sec. 23) p. 189 Essences, fruit 21 flower, primal 639 Essential oils 3 Etamines (Page 82) . . 349 Etched glass 98 Etchings 416 for societies 519 for use of United States. . 516 printed more than 20 years 517,717 Ethers 21 Ethyl chloride 21 Evergreen seedlings 668 Examination of importers and others by Board of General Ap- pniiBers, local appraisers, or col- lectors (Sub. sec. 15) p. 187 Excrescences 20, 559 Explosive substances 435 Expressed oils 3 Extracts, annatto 494 bark 22 dyewoods 22 INDEX. 223 Par. Extracts, hemlock bark 22 hop 260 licorice 29 logwood 22 malt 309 meat 287 nufgalls 82 opium 41 Persian berries 22 quebracho 22 saffron 663 sumac 22 tanning 22 vegetable 22 woods, not dyewoods. ... 22 wool 373 Eyeglasses ■. 105 F. Fabrics, cotton, suitable for tires. . 330 knit, woolen 378 plain, woven of single jute yams 352 silk, n. s. p. f 399 tinsel 179 woven, cotton, . definition of 320 woven, flax, hemp, or ramie 357 woven, silk 399, 405 False declaration. . . (Sub. sec. 6) p. 183 entries (Sub. sec. 9) p. 184 swearing before appraisers or collectors, penalty for. . (Sub. sec. 16) p. 187 ■Fancy matches and tapers 436 soap 69 Fans, other than palm-leaf 440 common palm-leaf 563 Farriers' knives 154 Fashion magazines, lithographed.. 412 Fats 580 Feather dusters 423 Feathers. 438 Featherstitch braids 349 Fees, abolishment of . (Sub. sec. 21) p. 188 Felt, adhesive 564 roofing 407 woolen.. 382 Felts not woven 382 Fence posts, wood 565 rods, iron or stfeel 134 Fennel oil 639 Par. Fennel seed 668 Fenugreek seed 668 Ferromanganese . '. 118 other ferros 184 Fiber, cocoa 540 goods. (See Cotton.) istle 359,578 manufactures of 358 tampico 359, 578 ware, indurated 447 Fibers, dried 559 dressed 359 not dressed 578 Fibrin 566 Figs 275 Filaments of artificial silk 405 Filberts 281 File blanks 155 Files, iron and steel 155 emery 432 Filler tobacco 220 Films, cinemat(^aphy 474 moving picture 474, 500 photographic 474, 500 Filter masse and stock 408 tubes 96 Filtering paper 410 Fire brick 84 crackers 433 wood 712 works 433 Fish pp. 56,142 American fisheries 567, 639 anchovies 270 bladders 23 boned 273 canned 270 caviar 270 dried 273 eels 272 eggs 560 fresh 273, 567 frozen or packed in ice 273, 567 fresh-water 271 frozen 278 glue 23 halibut 273 herring 272 hooks 165 mackerel 273 oil 40,639 packed in ice 273, 567 oil 270 224 INDEX. Par. Fish paste or sauce 253 pickled 273 plates, railway 126 roe, caviar 270 salmon 273 salted 273 sardines, etc 270 sauce » 253 shell 671 skinned 273 skins 568 smelts 272 smoked 273 sounds 23, 512 Fishing tackle 165 Flannels 379 Flaps, paper 412 Flat rails, iron or steel 126 Flax, carpets, mats, rugs 344 dressed 335 gill nettings 342 goods. (See Cotton.) hackled 335 manufactures of, n. s. p. f... 358 not hackled or dressed 334 tapes 346 threads 340 tow of .' 336 straw 333 Flaxseed 266 oil 35 Fleshing knives 154 Flexible metal tubing or hose 151 Flies, artificial 165 Flint and flint stones 569 glass bottles 97 Flitters 175 Floats 155 Flock-coated paper 411 Flocks, woolen 374 cotton 313,548 Floor mattings 343 oilcloths 347 Floral waters 67 Floss silk 398 Flouncings 349,350 silk 402 woolen 383 Flour, buckwheat 234 rice 240 rye 241 sago 664 tapioca 689 Par. Flour, wheat 243 Flower essences, primal 639 seeds 668 waters 67 Flowers, artificial 438 cut 263 as drugs 20,559 of sulphur 81 Flues IE 1 Fluid extract of meat 287 Flume hose 345 Fluor spar £0 Fluoric acid 482 Flutings 30 Fluxes 56 Foreign-built yachts (Sec. 37) p. 200 market value of goods to be stated in invoices (Sub. sec. 3) p. 180 ships, duty on importa- tions in (Sec. 15) p. 171 ships, prohibition of impor- tations in (Sec. 16) p. 172 ships, when importation in, allowed (Sec. 17) p. 172 trade agreements. (Sec. 4) p. 162 Forfeiture of goods for undervalua- tion (Sub. sec. 7) p. 183 Forfeitures and penalties incurred under prior acts. . .(Sub. sec. 28) p. 190 Forgings for axles 142 iron or steel 123 Forks, table 154 tuning 46 Forms, button 426 building 121 Fossils 570 Fountain pens 187 Fowls, land and water 510 Frames for optical instruments 108 spectacles, etc 105 Fraud, marking imported merchan- dise, penalty for (Sec. 8) p. 169 Free trade with Philippines (Sec. 5) p. 165 Freestone 114 Friezes of tile 85 Fringes, silk 402,405 woolen 383 Frosted glass articles 98 Frostings 56 Fruit essences and ethers 21 juices 310 INDEX. 225 Par. Fruit knives 154 oils 21 plants 572 sirup 310 stocks 264 Fruits 274r-279, 571, 688 artificial 438 dried 274, 571 edible 274-279, 571, 688 evaporated 274 as drugs. 20, 559 green, ripe, or dried 274, 571 in brine 571 preserved 274 Fuel compositions 428 Fuller's earth 90 Fulminates 434 Furnaces, welded cylindrical 151 Furniture, cabinet and house 215 of persons arriving in the United States .... 520 Fur hats, bonnets, or hoods 446 Pur skins 439,574 Furs, dressed on the skin 439 for hatters' use 439 manufactures of '. 439 wearing apparel of 439 undressed 573 Fusains 56 Fuseloil 36 Fusible enamel 110 Fuses, mining, blasting, etc 437 G. Gallic acid 1 Galloons, cotton and linen 349, 350 silk 402,405 tinsel 179 woolen 383 Game 285 Gambier 575 Garlic. 261 Garments. {See India rubber.) Gametted waste, wool 372 Garters, cotton 330 silk 401 Gas mantles and scrap 183 retorts 96 Gasoline 639 Gauffre leather . . .'. 451 Gauges, glass strips for 107 Gelatin 23 Gelatin-coated paper 411 40655—10 15 Par. Gems for societies 661 General appraisers,appointment of . (Sub. sec. 12) p. 185 General appraisers, decisions of... (Sub. sec. 17) p: 187 German silver 174, 448 Germanica bulbs 263 Gilead, balm of 504 Gill nets and nettings, flax 342 Gimps, woolen 383 Gin 300 Ginger ale and beer 311 root, unmanufactured 679 wine or cordial 307 Gins, cotton 476 Girders, iron or steel 121 Glass, bottles, cut 98 plain 97 buttons 427 carboys 97 cast polished plate... 102,103,104 colored 97, 98 common window 99, 104 crown 99,100,103,104 cut 98 cylinder 99, 100, 103, 104 decanters 98 decorated 98 demijohns 97 enamel 576 engraved 98 etched 98 flint 97 fluted 101 frosted 98 gilded 98 jars 97 lenses 106 looking-glass plates 103 manufactures of, n. s. p. f . . . 109 molded 97 ornamented 98 painted 98 plain green 97 plate 101-104 plates or disks 577 printed 98 pressed 97 ribbed 101 rolled 101 sand-blasted 98 silvered 98, 103, 104 slides for magic lanterns 107 226 vsimx. Par. Glass, stained 98,109 strips, used in construction ofgauges 107 tiles or tiling 110 unpolished 99, 104 vials '. 97 •ware 98 window, common 99 stained or painted. 109 windows 109 CUass-pot clay. Gross- Almerode 534 Glasses, Coquill 106 eye t . 105 goggles 105 opera and field 108 piano 106 polished 106 spectacles 105 Glauber salts 77 Glazes 56 Glaziers' diamonds, not set 555 lead 182 Glove tranks 460 Gloves, cotton 328 leather 453-459 cumulative duties on 459 Gloxinia bulbs 263 Glucose 217 Glue 23 stock 584 Glycerin 24 Goatskin gloves 456, 458 Goatskins 451, 676 Goggles 105 Gold beaters' molds and skins 579 Gold bullion 524 coins 542 leaf 177 manufactures of 199 medals 624 •ore 643 pens 187 •size 51 sweepings 643 trophies 624 Gorings, cotton and other 349 silk 401 woolen 383 Go through machine laces 350 machines 197 Grain bags, exported, filled 500 Grains, artificial 438 as drugs 20, 559 Par. Granite 114 Grape fruit 277 sugar 217 Grapes 276 dried 275 Gramophones, and parts thereof. . . 468 Granadilla 203, 713 Graphophones, and parts thereof. . 468 Grass braids 422 eel 78 hats '. 422 manufactures of 463 sea 78 seed 668 tariff designation of 422, 463 Grasses and fibers 359, 578 Grease for making soap, etc 580 wool 290 proof papers 411 Greases, n. s. p. f 3 seluble 32 Greenhouse stock 264 plants 263 Grindstones 115 Grit, iron or steel 133 Gross- Almerode glass-pot clay 534 Ground beans 282 cork 429 Guano 581 Gum, as drugs 20, 559 British 297 copal 488 crude 488 kauri 488 resins 20, 559 Gun barrels 157, 670 blocks for gunstocks 157, 712 powder 435 stocks 157 wads 441 Gunny cloth 355 Guns 156,157 Gutta-percha, crude 582 manufactures of 464 Gut, whip, cat, and worm 529 Gypsum 88 H. Hair, alpaca, etc 90 animal " 583 cattle 583 cloth 445 curled 444 INDEX. 227 Par. Hair, horse 583 human 442,583 pencils in quills. 423 pins 188 press cloth 445 seating 445 Half-hose, cotton 327, 328 Halibut, fresh, pickled, or salted. . 273 Hammers, blacksmiths 143 tuning 467 Hams 284 Handkerchiefs, cotton 322, 349 flax, hemp, ramie. 356 lace 349 silk... 400 Handle bolts 712 Handles, curling-stone 551 cutlery 152 Handmade paper 413 Hand-sewing needles 633 Hangings, paper 415 Hard rubber, manufactures of 464 Harness, emigrants' 493 saddles, and saddlery. 450,461 Harrows 476 Harvesters 476 Hassocks, woolen 394 , Hats, fur 446 straw, chip, etc 422 Hatbands, silk 401 Hat pins 188 wire 135 Hatter's furs 439 irons 147 plush 477 Hay 258 knives 154 Head nets, woolen 383 Heading blocks and bolts 206 Healds, cotton 330 wire 135 Heddles, wire 135 Hemlock bark, extract of 22 Hemp 337 hackled 337 lineof 337 hats and braids 422 manufactures of 358 towof 337 seed 668 seed oil 37 Herbs 20, 559 Herring oil 40 Par. Herrings 272 Hide cuttings 584 rope 585 Hides, cattle 450 other 676 neat cattle p. 171 Hinge blanks and hinges 144 j Hoarhound seed 668 ] Hogs 226 j Hogsheads 210 j Hollands, window 321 ! Hollow ware 158 Hones 586 Honey 259 Hoods, fur 446 horsehair 405 straw, chip, etc 422 Hoofs, unmanufactured 587 Hooks, fish and snelled 165 Hooks and eyes, metallic 180 Hoop iron or steel , . . 124, 125, 128 Hoops, barrel 124 Hop extract 260 poles 712 roots for cultivation 588 Hops 260 Horn buttons 427 combs 463 manufactures of, n. s. p. f . . . 463 strips and tips 589 Horns and parts of 589 Horsehair braids, etc 422, 405 unmanufactured 583 Horserakes 476 Horses 227, 492, 493 Horseshoes 162 Hose, cotton 327, 328 flume 345 hydraulic 345 metal 151 Hosiery 327-328 Hospital utensils 158 Household effects 520, 656 Hubs 206 Human hair 442, 583 Hunting knives 154 Hyacinth clumps 263 Hydrate of alumina 4 potash 61,655 soda 73 Hydraulic cement 86 hose 345 Hydriodate of potash 62 228 INDEX. Par. Hydrochloric acid 482 HydrograpHc charts 517 Hyposulphite of soda 73 I. Ice 590 Ichthyoloil 639. Imitation horsehair yarns, threads. 405 mineral waters 312 onion-skin paper 413 parchment papers 411 pearl beads 421 precious stones 449 silk threads and yarns. 405 Implements of trade 656 Imports in certain vessels p. 172 India mattings 343 India rubber, crude, etc 591 manufactures of 463 India-rubber goods — Cotton and other. . . 324, 330, 347 Flax or linen 349 Wool 383 Silk, velvets, etc. (page 106) 399 bandings, etc 401 laces, clothing, etc.. 402 manufactures of 403 Indian madder 617 Indigo 25, 592 Indiirated fiber ware 447 Infected neat cattle p. 171 Ingots, cogged 131, 171 copper 544 for railway ties 171 iron 131,171 nickel 185 platinum 653 steel 131,171 Ingrain carpets 389, 390 Ink and ink powders 26 Insects, dried 20, 559 eggs of 560 Insertings, cotton and other 349, 350 silk 402 woolen 383 Instruments, immigrants ' 656 musical 467 optical 108 philosophical 650 scientific 650 Integuments, animal 512 Internal-revenue provisions, pp. 194-198 Intestines, animal 512 Par. Inventions, models of 629 Invoices: Additions to or deductions from value in. (Sub. sec. 7) p. 183 Immediate transportation goods (Sub. sec. 2) p. 179 Not required for personal ef- fects (Sub. sec. 4) p. 180 Production of, to consular offi- cer (Sub. sec. 3) p. 180 Pro forma (Sub. sec. 4) p. 180 Required for all importations exceeding $100 in value, except personal effects (Sub. sec. 4) p. 180 To be signed by owner or man- ufacturer if procured other- wise than by purchase, or by agent of purchaser, manufac- turer, or owner. .(Sub. sec. 2) p. 179 To be signed by person owning or shipping goods if actually purchased (Sub. sec. 2) p. 179 To be made out in the currency of the place or country from whence exported, or if pur- chased, in the currency actu- ally paid (Sub. sec. 2) p. 179 To contain description of mer- chandise in packages, wrap- pings, and coverings (Sub. sec. 2) p. 179 Iodide and iodate of potash 62 Iodine, crude 593 resubhmed 27 Iodoform 28 Ipecac 594 Iridium 595 Iris Kaempferii bulbs 263 Iron or steel, allowances 138 alloys 131 anchors 123 angles 121 antifriction balls 123 anvils 140 axles, bars, and forg- ings 142 ballbearings 123 band 124,125,128,136 saws 168 bar iron 119 barrel hoops 124 bars 120,126,131,137 INDEX. 229 Par. Iron or steel beams 121 bearings 123 beveled bars 131 bUlets 120,131 blacksmith's tools. . 143 blooms 120,131 boilerplate 122 bolt blanks 144 bolts 144 building forms 121 bulb beams 121 cables 135 card clotting 145 car-truck channels 121 castings 131,147,148 cast-iron articles . . 146, 147 chain or chains 150 channels 121 charcoal iron 120 chromate of iron 532 circular-saw plates ... 137 cogged ingots 131, 171 cold rolling, etc 137 columns 121 corset clasps and cor- set steels 135 cotton ties 125 crowbars 143 deck beams 121 die blocks or blanks.. 131 dress steels 135 drums 500 files and file blanks . 155 fishplates 126 flat rails, punched ... 126 flats 119 floats 155 flues 151 forgings 123,142 galvanizing 128, 135 girders 121 grit 133 hammered iron . . . 119, 120 hammer mold steel. . 131 hammers 143 hinges, and blanks . . 144 hobnails 160 hollow ware 149, 158 hoop iron. 124, 125, 128, 136 horseshoe nails 160 horseshoes 162 ingots 131,171 joists 121 Par. Iron or steel kentledge 118 loops 120 manufactures of 199 metal produced from. 139 mill shafting 131 muck bars 119 nail rods 134 nails 159-161 nippers 198 nuts 162 ore, iron 117 pig iron 118 pins 188 pipes 146,151 plate 122 plates 128-131, 137, 166 points 167 posts 121 pressed shapes 131 processes for making. 139 rails 126 railway bars 126 rasps 155 ribs, umbrella 170 rivets 167 rods 120,134,137 rolled or hammered. 119, 120 round 119,120 rust or discoloration. 138 sand 133 saw plates .... 131, 137 saws 168 scrap 118 screws 169 scroll 124,125,128,136 shavings 132 sheared 131 sheet 127 sheets 127-131,137 shot 133 skelp 122,127 slabs 120,131 sledgfes 143 spikes "- 159 splice bars 126 square iron 119 stamped shapes 131 stays 151 strips 124,135,137 structural 121 sulphate of iron 19 sulphuret of iron 686 swaged steel 131 230 INDEX. Par. Iron or steel T rails 126 TT 121 taggers 130 tapered 131 terne plate 130,136 ties 125' tin plates 130,136 tires 171 track tools 143 tubes 151 umbrella ribs 170 vessels 147,151 washers 162 wedges 143 wheels 171 wire 135 nails 161 rods 134 wood screws 169 wool 132 Irons, hatters', sad, and tailors'. . . 147 Isinglass 23 Istle or tampico fiber 359,578 cables and cordage 339 Italian cloths 380, 381 Ivory, manufactures of 464 studs 427 tusks 596 vegetable 596 buttons 427 Ivy root •. 202 J. Jacquard cards and designs 415 figured goods, cotton 326 goods, silk 399 Jalap 597 Japan, paper 409, 413 varnishes 51 Japanese isinglass 23 mattings 343 Jars, glass 97 Jasmine oil 639 Jellies .- 274 Jet, manufactures of 112 unmanufactured 598 Jewelry 448,449 Jewel boxes 452 Jewels, clock or watch 192 Joists, iron or steel 121 Joss stick, or joss hght 599 Juglandium oil 639 Juice, cane, sirups of 216 Par. Juice, cherry 310 lemon, lime, and sour orange 610 prune 310 Juices, fruit 310 Juniper oil 639 Junk, old 600 Jute 578 bags 354 butts 578 carpets, mats, ruge 344 manufactures of 358 machinery 197 yarns 338 K. Kainite 604 Kale seed 266 Kangaroo skins 451 Kaolin 90 Kauri, gum 488 Kelp 601 Kentledge, iron 118 Kerosene 639 Kieserite 602 Kindling wood 603 Kirschwasser 303 Kitchen kmves 154 utensils 158 Knit fabrics, woolen 378 goods, cotton 329 silk 402 woolen 382 Knitting needles 164 Knives 152, 154 Kohlrabi seed 266 Kryolith 549 Kyanite 604 L. Labeling of imported goods p. 168' Labels, cigar 412 for garments, cotton 330 Lac dye, crude, seed, button, stick, and shell 605 spirits 606 sulphur 686 Lace making machines 197 Laces, cotton, flax, or hemp. 349, 350, 351 go through machine 350 lever machine 350 Nottingham 351 straw, chip, etc 422 silk 350,402,405 IIlDilX. 231 Par. Laces, tinsel 179 woolen 383 Lacings, cotton, boot, shoe, corset. 330 leather shoe ■. 451 Lactarene 607 Lactic acid 1 Lahn 179 Lakes 56 Lamb, fresh 285 Lame 179 Lamp -wicking, cotton 330 Lampblack 45 Lamps, china, etc 93, 94 miners' safety 628 Lancewood 203, 713 Land fowls 510 Lappets , 323 Lap-welded flues, etc 151 Lard 288 Last blocks 206 Latch needles 164 Laths 207 Laudanum 41 Laurel root 202 Lava, unmanufactured 608 tips for burners 96 Lavender oil 639 Lead, acetate of 58 bars 182 bullion 182 dross 182 glaziers' 182 manufactures of 199 nitrate of 58 ores 181 pencils 472 pig 182 pipe 182 red 49 refuse 182 scrap 182 sheets 182 shot 182 white .' 53 wire 182 Leaf tobacco, du1;y on 220 natural . . . (Sec. 35) p. 198 Leather p. 126 bags 452 band 451 baskets 452 belting 451 belts 452 Par. Leather, bend 451 boots and shoes 451 buff 451 card cases 452 cut into uppers 451 drawback 450 dressed uirper 451 enameled 451 gauffre 451 grain 450 glove 451 gloves 453-460 japanned 451 jewel boxes 452 manufactures of 452 patent 451 pianoforte and action . . . 451 pocketbooks 452 portfolios 452 rough 451 satchels 452 shoelaces 451 shoes 451 sole 451 split 451 upper dressed 451 vamps 45L varnished 451 Leaves, as drugs 20, 559' artificial 438) coca 41 cocoa 540 Ledger paper 413 Leeches 609 Leee 6 Lemonade 311 Lemon grass oil 639 juice 610 oil 639 peel 278,641 Lemons 277 Lenses of glass 106 photographic and projection 108 Letter copying books 410 paper 413 Lever machine laces 350 machines 197 clock movements 192 Library of Congress, books for 516 Libraries of persons arriving in the United States 520 Lichens 20, 559 Licorice, extracts of 29 232 INDEX. Par. Licorice root 611 Lifeboats 612 Ligmim-vitse 203, 713 Lily bulbs, clumps and pips 263 Lilies 263 Lime 87 artificial sulphate of 44 borate of 11 citrate of 613 chloride of 8 juice 610 nitrogen 581 oil 639 Limes 277 Limestone 114 rock asphalt 90 Linings, bicycle tire 330 coat, woolen 380, 381 silk sleeve 321 Linoleum 347 Liaotype machines 197 Linseed 266 oil 35 Liqueurs 303 Liquid anhydrous ammonia 5 Liquors, spirituous 307 Litharge 58 Lithographed booklets, etc 412 Lithographic plates 166 prints 412,519 stones, not engraved. 614 Litmus 615 Live animals 225-229 Loadstones 616 Locomotive tires 171 Logwood extracts and decoctions. . 22 Logs 712,713 Loom harness, cotton 330 London purple 57 Looking-glass plates 103, 109 Loops, iron 120 Lottery tickets and_ advertise- ments: Importation prohibited.(Sec.9)p. 169 Packing of, in packages of to- bacco, snuff, cigars, or ciga- rettes prohibited. . (Sec. 33) p. 197 Penalty, government officers aiding or abetting. (Sec. 10) p. 170 Seizure and destruction. (Sec. 11) p. 170 Lozei^es 65 Lumber, sawed 201, 203 Produce of Maine p. 179 Lupulin 260 M. Macaroni Mace oU Machine tools Machinery, for^ repairs. Par. 237 ......... 679 639 197 (Sec. 18) p. 172 jute-manufacturing 197 Machines, embroidery 197 for making lace curtains. 197 lace-making 197 lever or Go through 197 linotype 197 sewing..... 197 tar and oil spreading. . . 197 threshing 476 typesetting 197 Mackerel, fresh, pickled, salted... 273 Madder 617 extracts of 617 Magazines, fashion, lithographed.. 412 Magnesia 31 Magnesite brick 84 crude or calcined 618 Magnesium 172 Mahaleb cherry seedlings 264 Mahogany 203, 713 Maize 235 Malleable-iron castings 148 Malt, barley 231 extract 309 Manetti multiflora 264 Manganese, oxide and ore of 619 Manganif erous iron ore 117 Mangel-wurzel seed 668 Manicure knives 152 Manifest clerical errors, correction of (Sub. sec. 23)p.l89 Manifold paper 413 Manila fiber 578 braids and hats 422 cables and cordage 339 binding twine 507 Manna 620 Mantels, gas 183 tile 85 slate 116 Manufacturing warehouses p. 174 Manures 581 Manuscripts 621 Maple sirup 217 sugar 217 Maps, tor societies 519 use of the United States. 516 n. 8. p. f 416 INDEX. 238 Par. Maps, printed more than 20 years. 517 Marble Ill, 112 Marbles, toy.'. 431 Marine coral 546 Market value: Additions or deductions to make (Sub. sec. 7) p. 183 Ascertainment of (Sub . sees. 10, 11) p. 184 Defined (Sub. sec. 19) p. 188 Of imported merchandise (Sub. sees. 3, 18) pp. 180, 187 Marking of merchandise p. 168 Marrons 635 Marrow 622 Marshmallow 623 Masks, paper or pulp 465 Masse, filter 408 Matches 436 Materials for repair of American vessels (Sec. 20) p. 173 for vessels buUt in the United States for for- eign account. (Sec. 19) p. 173 Mats, cocoa fiber 466 cotton 383 flax, hemp, or jute 344 for floors 394 cortecine, linoleum, and oil 347 wool 394 rattan 466 Matte, antimony 173 nickel 643 Mattings, Chinese 343 cocoa fiber 466 cotton 393 floor 343 India 343 Japanese 343 rattan 466 straw 343 Maximum and minimum tariff... p. 161 Mazzard cherry seedlings 264 Meal, corn 236 oat 239 rice 240 Meat, extract of 287 fresh 285 preserved or prepared 286 Medals of gold, silver, or copper. . . 624 Medicated soaps 69 Medicinal preparations 65 69 Par. Meerschaum, crude 625 Melada 216 Mercerized cotton cloth 320, 323 thread 313 yarn 313 Merchandise for which no entry made prior to taking effect of act or entered without payment of duty for warehousing or trans- portation (Sec. 29) p. 193 Mercurial medicinal preparations. . 65 Mesh bags, gold or platinum 448 Metal, bell (broken) 508 britannia 649 bronze 175 buttons 427 composition 545 containers 195 dutch 521 iron, defined 139 manufactures of 199 threads '. 179 type 191 wolfram 184 Metal-coated paper 411 Metallic mineral substances in crude state 183 Metallies 175 Metals, unwrought 183 refining, in bond. (Sec. 24) p. 176 Metanilic acid 536 Metronomes 467 Mica 91 Microscopes 108 Milk, fresh 247 preserved or condensed, etc. 248 sugar of 248 Military ornaments 448 Millinery ornaments 448 Millstones 113 Mineral, orange 48 salts from waters 627 substances 183 waters 312 wax 707 Mineralogy, specimens of 678 Minerals, crude - 626 Miners' diamonds 556 powders 434 rescue appliances 628 safety lamps 628 Minimum tariff pp. 158, 161 Mining fuses 437 234 INDEX. Par. Mirrors 109 Miso 252 Mixtures, chemical 3 Models, statuary as 661 of inventions 629 Molasses 216 Molded glass 97 Molds, gold beater's 579 Molybdenum 184 Monazite sand 183 Monumental stone 114 Monuments of marble, etc 112 Moquette carpets 384 Morocco, skins for 451 Morphia or morphine 41 Mosaic cubes Ill Moss 78, 630 peat 471 Mosses as drugs 20, 559 Mother-of-pearl 647 manufactures of. .. 464 studs 427 knife handles 154 Motion film pictures 474 Moto-photography film pictures 474 Motorcycles, and parts thereof 141 Movements, clock and watch 192 Moving-picture films 474, 500 Mowers 476 Muck bars 119 Mufllers, cotton 322 silk 400 Mugs, china, etc 93, 94 Mules 227 Mule shoes 162 Mungo 374 Munjeet 617 Muriate of ammonia 5 potash 655 Mui'jatic acid 482 Mushroom spawn 266 Mushrooms 251 Music 517, 518, 519 in books or sheets 416 used by the blind 518 Musical instruments 467 ,468 Musk, crude , 631 Muskets 156 Mustard, ground or prepared 298 seed 668 Mutton 285 Muzzle-loading shotguns 156 Myrobolan plum seedlings 264 Myrobolans. Par. 6S2 N. Nails 159-161 Naphtha 639 Naphthalin 536 Naphthol 536 Naphtholsulfoacids 536 Naphthylamin 536 Naphthylaminsulfoacids 536 Napkins, damajsk 331 lace 349 Narcissus bulbs 263 Natural history, specimens of 678 Neat cattle (Sees. 12, 13) p. 171 Neck rufBings, cotton 349 silk 402 artificial 405 Neckties and neckware 324 Needle books and cases 164 Needles, crochet 164 darning 633 hand sewing 633 knitting 164 latch 164 sewing-machine 164 tape 164 all other 164 Negatives, photographic film 474 Nets, cotton 349 flax 342 lace, Nottingham 351 head, woolen 383 made on Lever or Gothxough machines 350 silk 402 woolen 383 Nettings. (