\ *3 I 3 ^/f^M< ' JfK^:r\. u ■ ..-., ^Cornell University Library HJ6085.1913.E2 The tariff act of October 3, 1913, on i 3 1924 014 051 373 THE TARIFF ACT OF OCTOBER 3, 1913 ON IMPORTS INTO THE UNITED STATES WITH INDEX TREASURY DEPARTMENT WASHINGTON GOVERNMENT POINTING OFHCE 1913 Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924014051373 [PUBLIO— No. 16.] [H. R. 3321.] An Act To reduce tarifi duties and to provide revenue for the Govemnient. and for other purposes. Be it enacted hy (he Seriate and House of Representatives of the United States of America in Congress assemhled, Tnat on and after the day following the passage of this Act, except as otherwise specially pro- vided for in 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 PhilippLne 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. 1. Acids: Boracic acid, f cent per pound; citric acid, 5 cents per f)Ound; formic acid, 1^ cents per pound; gallic acid, 6 cents per pound; actic acid, 1^ cents per pound; oxalic acid, 1^ cents per pound; pyrogallic acid, 12 cents per pound; saUcylic acid, 2^ cents per pound; tannic acid and tannin, 5 cents per pound; tartaric acid, 3| cents per pound ; all other acids and acid anhydrides not specially provided for m this section, 15 per centum ad valorem. 2. Acetic anhydrid, 2^ cents per pound. 3. Acetone, 1 cent per pound. 4. Dried egg albumen, 3 cents per pound. 5. Alkalies, alkaloids, and all chemical and medicinal compounds, preparations, mixtures and salts, and combinations thereof not specially provided for in this section, 15 per centum ad valorem. 6. Ammina, hydrate of, or refined bauxite; alum, alum cake, pat- ent aliim, sulphate of alumina, and aluminous cake, and all other manufactured compounds of alumina, not specially provided for in this section, 15 per centum ad valorem. 7. Ammonia, carbonate of, and muriate of, I of 1 cent per pound; phosphate of, 1 cent per pound; liquid anhydrous, 2^ cents per pound; ammoniacal gas liquor, 10 per centum ad valorem. 8. Argols or crude tartar or wme lees crude or partly refined, containing not more than 90 per centum of potassium bitartrate, 5 per centum ad valorem; containing more than 90 per centum of potassium bitartrate, cream of tartar, and RocheUe salts or tartrate of soda and potassa, 2^ cents per pound; calcium tartrate crude, 5 per centum ad valorem. 9. Balsams : Copaiba, fir or Canada, Peru, tolu, and all other balsams, which are natural and uncompounded and not suitable for the manufacture of perfumery and cosmetics, if in a crude state, not advanced in value or condition by any process or treatment whatever Pub. No. 16—13 1 2 (PtTB IW- befond that essential to the proper packing of the balsams and the S)revention of decay or deterioration pending manufacture, all the oregoing not specially provided for in this section, 10 per centum ad valorem; if advanced in value or condition by any process or treat- ment whatever beyond that essential to the proper packing of the balsams and the prevention of decay or deterioration pending manu- facture, all the foregoing not speciaUy provided for in this section, 15 per centum ad valorem: Provmed, That no article conta^ining alcohol shall be classified for duty under this paragraph. 10. Barium, chloride of, } cent per pound; dioxide of, IJ cents per pound; carbonate of, precipitated, 15 per centum ad valorem. 11. Blacking of all liinds, polishing powders, and aU creams and preparations for cleaning or polishing, not specially provided for in this section, 15 per centum ad valorem: Provided, That no prepara- tions containing alcohol shall be classified for duty under this paragraph. 12. Bleaching powder, or chloride of lime, -^ cent per pound. 13. Caffein, $1 per pound; compounds of caffein, 25 per centum ad valorem; impure tea, tea waste, tea sittings or sweepings, for manu- facturing purposes La bond, pursuant to the provisions of the Act of May sixteenth, nineteen hundred and eight, 1 cent per pound. 14. Calomel, corrosive sublimate, and other mercurial preparations, 15 per centum ad valorem. 15. Chalk, precipitated, suitable for medicinal or toilet purposes; chalk put up m the form of cubes, blocks, sticks, or disks, or other- wise, includmg tailors', billiard, red, and other manufactures of chalk not specially provided for in this section, 25 per centum ad valorem. 16. Chemical and medicinal compounds and preparations, includ- ing mixtures and salts, distilled oils, essential oils, expressed oils, rendered oils, greases, ethers, flavoring and other extracts and fruit essences, aU the foregoing and their combinations when containing alcohol, and all artides consisting of vegetable or mineral objects immersed or placed in, or saturated with, alcohol, except perfumery and spirit varnishes, and all alcoholic compounds not specially pro- vided for in this section, if containing 20 per centum of alcohol or less, 10 cents per pound and 20 per centum ad valorem; containing more than 20 per centum and not more than 50 per centum of alcohol, 20 cents per pound and 20 per centum ad valorem; containing more than 50 per centum of alcohol, 40 cents per pound and 20 per centum ad valorem. 17. Chemical . and medicinal compounds, combinations and all similar articles dutiable under this section, except soap, whether speciaUy provided for or not, put up in individual packages of two and one-half pounds or less gross weight (except samples without commercial value) shall be dutiable at a rate not less than 20 per centum ad valorem: Provided, That chemicals, drugs, medicinal and similar substances, whether dutiable or free, imported in capsules, piUs, tablets, lozenges, troches, ampoules, jubes, or simHar forms, shall be dutiable at not less than 25 per centum ad valorem. 18. Chloral hydrate, salol, phenolphthalein, urea, terpin hydrate, acetanilid, acetphenetidin, antipyrine, glycerophosphoric acid and salts and compounds thereof, acetylsalicylic acid, aspirin, guiacol carbonate, and thymol, 25 per centum ad valorem. IPdb. If.) 3 19. Chloroform, 2 cents per pound; carbon tetrachloride, 1 cent per pound. 20. Coal-tar dyes or colors, not specially provided for in this sec- tion, 30 per centum ad valorem. 21. All other products or preparations of coal tar, not colors or dyes, not specially provided for in this section, 15 per centum ad valorem. 22. Coal-tar distillates, not specially provided for in this section; benzol, naphtol, resorcin, toluol, xylol; all the foregoing not medic- inal and not colors or dyes, 5 per centum ad valorem. 23. Coal-tar products Imown as anUui oil and salts, toluidine, xylidin, cumidm, binitrotoluol, binitrobenzol, benzidin, tohdin, dianisidin, naphtylamin, diphenylamin, benzaldehyde, benzyl chlo- ride, nitro-benzol and nitrotoluol, naphtylaminsunoacids and their sodium or potassium salts, naphtolsulfoacids and their sodium or potassium salts, amidonaphtolsulfoacids and their sodium or potas- sium salts, amidosalicylic acid, binitrochlorbenzol, diamidostiJ.- bendisulfoacid, metanilic acid, paranitranilin, dimethylanilin; all the foregoing not medicinal and not colors or dyes, 10 per centum ad valorem. 24. Cobalt, oxide of, 10 cents per pound. 25. Collodion and all other liquid solutions of pyroxylin, or of other cellulose esters, or of cellulose, 15 per centum ad valorem; compounds of pyroxylin or of other cellulose esters, whether known as celluloid or by any other name, if in blocks, sheets, rods, tubes, or other forms not polished, whoUy or partly, and not made into finished or partly finished articles, 25 per centum ad valorem; if polished, whoUy or partly, or if finished or partly finished articles, of which collodion or any compound of pyroxylin or other cellulose esters, by whatever name known, is the component material of chief value, 40 per centum ad valorem. 26. Coloring for brandy, wine, beer, or other liquors, 40 per centum ad valorem. 27. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, herbs, leaves, lichens, mosses, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, and weeds; any of the foregoing which are natural and uncomp5unded drugs and not edible, and not specially provided for in this section, but which are advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever be- yond that essential to the proper packing of the drugs and the pre- vention of decay or deterioration pending manufacture, 10 per centum ad valorem: Provided, That no article containing alcohol shall be classified for duty under this paragraph. 28. Ergot, 10 cents per pound. 29. Ethers: Sulphuric, 4 cents per pound; amyl nitrite, 20 per centum ad valorem ; amyl acetate and ethyl acetate or acetic ether, 5 cents per pound; ethyl chloride, 20 per centum ad valorem; ethers and esters of all kinds not specially provided for in this section, 20 per centum ad valorem: Provided, That no article containing more than 10 per centum of alcohol shall be classified for duty under this paragrapn. IPITB. 16.1 30. Extracts and decoctions of nutgalls, Persian berries, sumac, lo^ood, and other dyewoods, and all extracts of vegetable origin suitable for dyeing, coloring, or staining, not specially provided for in this section; all the foregoing not containing alcohol and not medici- nal, I of 1 cent per pomid. 31. Extract of chlorophyll, 15 per centum ad valorem; saffron and safflower, and extract of, and saffron cake, 10 per centum ad valorem: Provided, That no article containing alcohol shall be classified for duty under this paragraph. - - 32. Formaldehyde solution containing not more than 40 per centum of formaldehyde, or formaline, 1 cent per pound. 33. Fusel oil, or amylic alcohol, \ cent per pound. 34. Gelatin, glue, and glue size, valued not above 10 cents per pound, 1 cent per pound; valued above 10 cents per pound and not above 25 cents per pound, 15 per centum ad valorem; valued above 25 cents per pound, 25 per centum ad valorem; manufactures of gelatin or manufactures of which gelatin is the component material of chief value, 25 per centum ad valorem; isinglass and prepared fish sounds, 25 per centum ad valorem; agar-agar, 20 per centum ad valorem. 35. Glycerin, crude, not purified, 1 cent per pound; refined, 2 cents per pound. 36. Gums: Amber, and amberoid unmanufactured, or crude gum, not specially provided for in this section, $1 per pound; arable, or Senegal, ^ cent per pound; camphor, crude, natural, 1 cent per pound; camphor, refined and synthetic, 5 cents per pound; chicle, crude, 15 cents per pound ; refined or advanced in value by drying, straining, or any other process or treatment whatever beyond that essential to the proper pacKuig, 20 cents per pound ; dextrine, made from potato starch or potato flotu-, IJ cents per pound; dextrine, not otherwise provided for, burnt starch or British gum, dextrine substitutes, and soluble or chemically treated starch, f of 1 cent per poimd. 37. Ink and ink powders, 15 per centum ad valorem. 38. Iodoform, and potassium iodide, 15 cents per pound. 39. Leaves and roots: Buchu leaves, 10 cents per pound; coca leaves, 10 cents per poundj gentian, i cent per poimd; licorice root, J cent per pound ; sarsapariUa root, 1 cent per pound. 40. Licorice, extracts of, in pastes, roUs, or other forms, 1 cent per pound. 41. Lime, citrate of, 1 cent per pound. 42. Magnesia: Calcined, 3^ cents per pound; carbonate of, pre- cipitated, 1^ cents per poimd; sulphate of, or Epsom salts, -^ cent per pound. 43. Menthol, 50 cents per pound. 44. Oils, rendered: Sod, seal, herring, and other fish oil, not spe- cially provided for in this section, 3 cents per gallon; whale oil, 5 cents Eer gallon; sperm oil, 8 cents per gallon; wool grease, including that nown commercially as degras or brown wool grease, crude and not refined or improved in value or condition, i cent per pound; refined or improved m value or condition, and not specially provided for in this section, i cent per pound; lanolin, 1 cent per pound; all other animal oils, rendered oils and greases, and all combinations of the same, not specially provided for in this section, 15 per centum ad valorem. (PCB. lb.| 5 _ 45. Oils, expressed: Alizarin assistant, sulphoricinoleic acid, and ricinoleic acid, and soaps containing castor oil, any of the foregoing in whatever form, and all other ahzarin assistants and aU soluble greases used in the processes of softening, dyeing, or finishing, not specially provided for in this section, 25 per centum ad valorem; castor oil, 12 cents per gallon; flaxseed and linseed oil, raw, boiled, or oxidized, 10 cents per gallon of 7^ pounds; poppy-seed oil, raw, boUed, or oxidized, rapeseed oil, and peanut oil, 6 cents per gallon; hempseed oil, 3 cents per gallon; almond oil, sweet, 5 cents per pound; sesame or sesamum seed or bean oil, 1 cent per pound ; ohve oil, not specially provided for in this section, 20 cents per gallon; olive oil, in bottles, jars, kegs, tins, or other packages having a capacity of less than five standard gallons each, 30 cents per gallon; all other ex- Siressed oils and all combinations of the same, not specially provided or in this section, 15 per centum ad valorem. 46. Oils, distilled and essential: Orange and lemon, 10 per centum ad valorem; peppermint, 25 cents per pound; mace oil, 6 cents per pound; almond, oitter; amber; ambergris; anise or anise seed; ber- gamot; camomile; caraway; cassia; cinnamon j cedrat; citronella and lemon-grass; civet; fennel; jasmine or jasimme; juniper; lavender, and aspic or spike lavender; limes; neroli or orange flower; origanum, red or white; rosemary or anthoss; attar of roses; thyme; and vale- rian; all the foregoing oils, and all fruit ethers, oils, and essences, and essential and distUled oils and all combinations of the same, not specially provided for in this section, 20 per centum ad valorem: Provided, That no article containiag alcohol shall be classified for duty under this paragraph. 47. Opium, crude or unmanufactured, and not adulterated, con- taining 9 per centum and over of morphia, $3 per pound; opium of the same composition, dried to contain 15 per centum or less of moisture, powdered, or otherwise advanced beyond the condition of crude or unmanufactured, $4 per pound; morphia or morphine, sulphate of, and all alkaloids of opium, and salts and esters thereof, $3 per ounce; cocaine, ecgonine, and all salts and derivatives of the same, $2 per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this section, 60 per centum ad valorem; opium containing less than 9 per centurn of morphia, $6 Eer pound; but preparations of opium deposited in bonded ware- ouses shall not oe removed therefrom without payment of duties, and such duties shall not be refunded: Pr omded, Th.sX nothing herein contained shall be so construed as to repeal or in any mamier 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 ninth, nineteen hundred and nine. 48. 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, sucn as cos- metics, dentifrices, including tooth soaps, pastes, including theatrical grease paints, and pastes, pomades, powders, and other toilet preparations, all the foregoing, if contaming alcohol, 40 cents per pound and 60 per centum ad valorem; if'not containing alcohol, 60 per centum ad valorem; floral or flower waters containing no alcohol, not specially provided for in this section, 20 per centum ad valorem g [Pto. 16.] 49. Ambergris, enfleurage greases and floral esseuces by whatever method obtained; flavormg extracts, musk, grained or in pods, civet, and all natural or synthetic odoriferous or aromatic substances, preparations, and mixtures used in the manufacture of, but not marketable as, perfumes or cosmetics- all the foregoing not con- taining alcohol and not specially provided for in this section, 20 per centum ad valorem. 50. Plasters, healing or curative, of all kinds, and court-plaster, 15 per centum ad valorem. 51. Baryta, sulphate of, or barytes, including barytes earth, unmanufactured, 15 per centum ad valorem; manufactured, 20 per centum ad valorem; blanc-fixe, or artificial sulphate of barytes, and satin white, or artificial siilphate of lime, 20 per centum ad valorem. 52. Blues, such as Berlin, Prussian, Chinese, tod aU others, con- taining ferrocyanide of iron, in pulp, dry or ground in or mixed with ou or water, 20 per centum ad valorem ^ ultramarine blue, whether dry, in pulp, or ground in or mixed with oil or water, and wash blue containing iiltramarine, 15 per centum ad valorem. 53. Black pigments, made from bone, ivory, or vegetable sub- stance, by whatever name known; gas black and lampblack, dry or ground in or mixed with oil or water, 15 per centum ad valorem. 54. Chrome yellow, chrome green, and all other chromium colors in the manufacture of which lead and bichromate of potash or soda are used, in pulp, dry, or ground in or mixed with oil or water, 20 per cen- tum ad valorem. 55. Ocher and ochery earths, sienna and sienna earths, and umber and umber earths, 5 per centum ad valorem; Spanish brown, Venetian red, Indian red, and colcothar or oxide of iron, not specially provided for in this section, 10 per centum ad valorem. 56. Lead pigments: Litharge, orange mineral, red lead, white lead, and aU pigments containing lead, dry or in pulp, and groxmd or mixed with oil or water, not specially provided for in this section, 25 per centum ad valorem. 57. Lead, acetate of, white, and nitrate of, IJ cents per pound; acetate of, brown, gray, or yeUow, 1 cent per pound; all other lead compounds not specially provided for in this section, 20 per centum ad valorem. 58. Varnishes, including so-called gold size or japan, 10 per centum ad valorem: Provided, That spirit varnishes containing less than 10 per centum of methyl alcohol of the total alcohol contained therein, shall be dutiable at $1.32 per gallon and 15 per centum ad valorem. 59. Vermilion reds, containiag quicksilver, dry or ground in oil or water, 15 per centum ad valorem; when not containiug quicksilver but made of lead or containing lead, 25 per centum ad valorem. 60. Whiting and Paris white, dry, and chalk, ground or bolted, ■^ cent per poimd; whiting and Paris white, ground in oU, or putty, 15 per centum ad valorem. 61. Zinc, oxide of, and pigments containing zinc but not containing more than 5 per centum of lead, ground dry, 10 per centum ad valorem; when ground in or mixed with oil or water, lithopone and white sul- phide of zinc, 15 per centum ad valorem. 62. Zinc, chloride of and sulphate of, i cent per pound. 63. Enamel paints, and all paints, colors, pigments, stains, crayons, including charcoal crayons or fusains, smalts, and frostings, and aU [Pub. 18.1 7 ceramic and glass fliixes, glazes, enamels, and colors, whether crude, dry, mixed, or ground with water or oil or with solutions other than oil, not specially provided for in this section, 15 per centum ad valo- rem; all paints, colors, and pigments commonly known as artists' paints or colors, whether in tunes, pans, cakes, or other forms, 20 per centum ad valorem; all color lakes, whether dry or in pulp, not specially provided for in this section, 20 per centum ad valorem. 64. Potash: Bicarbonate of, refined, and chlorate of, i cent per pound; chromate and bichromate of, 1 cent per pound; nitrate of, or saltpeter, refined, $7 per ton; permanganate of, 1 cent per pound; prussiate of, red, 2 cents per pound; yellow^ IJ cents per pound. 65. Salts and all other compounds and mixtures of which bismuth, gold, platinum, rhodium, silver, or tin constitute the element of chief value, 10 per centum ad valorem. 66. Soaps: Perfumed toilet soaps, 30 per centum ad valorem; mediciaal soaps, 20 per centum ad valorem; castile soap, and unper- fumed toilet soap, 10 per centum ad valorem; all other soaps and soap powder not specially provided for ia this section, 5 per centum ad valorem. 67. Soda: Benzoate of, 5 cents per pound; chlorate of, and nitrite of, i cent per pound; bicarbonate of, or supercarbonate of, or salera- tus, and other alkahes containing 50 per centum or more of bicar- bonate of soda; hydrate of, or caustic; phosphate of; hyposulphite of; sulphid of, and sulphite of, J cent per pound; chromate and bichromate of, and yellow prussiate of, f cent per pound; borate of, or borax refined; crystal carbonate of, monohydrate, and sesquicar- bonateof; sal soda, and soda crystals, | cent per pound; and sulphate of soda crystallized, or Glauber salts, $1 per ton. 68. Sponges: Trimmed or untrimmed but not advanced in value by chemical processes, 10 per centum ad valorem; bleached sponges and sponges advanced in value by processes involving chemical operations, manufactures of sponges, or of which sponge is the compo- nent material of chief value, not specially provided for in this section, 15 per centum ad valorem. 69. Talcum, ground talc, steatite, and French chalk, cut, pow- dered, washed, or pulverized, 15 per centum ad valorem. 70. VaniUin, 10 cents per ounce; vanilla beans, 30 cents per pound; tonka beans, 25 cents per pound. SCHEDULE B— EARTHS, EARTHENWARE, AND GLASS- WARE. 71. Fire brick, magnesite brick, chrome brick, and brick not spe- cially provided for in this section, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, 10 per centum ad valorem; if glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, and bath brick, 15 per centum ad valorem. 72. Tiles, plain unglazed, one color, exceedmg two square inches ia size, li cents per square foot; glazed, ornamented, hand-painted, enameled, vitrified, semivitrified, decorated, encaustic, ceramic mosaic, flint, spar, embossed, gold decorated, grooved and corrugated, and all other earthenware tiles and tiling, except pill tiles and so- called quarries or quarry tiles, but including tiles wholly or in part of cement, 5 cents per square foot; so-called quarries or quarry tiles, 20 per centum ad valorem; mantels, friezes, and articles of every g [Pub. Mwl descaiption or parts thereof, composed wholly or in chief value of earthenware tiles or tiling, except pill tiles, 30 per centum ad valorem. 73. LinTie, 5 per centum ad valorem. 74. Plaster rock or gypsum, crude, ground or calcined, pearl hard- ening for paper makers' use; white, non-staining Portland cement, Keene's cement, or other cement of which gypsum is the component- material of chief value, and all other cements not specially provided for in this section, 10 per centum ad valorem. 75. Pumice stone, unmanufactured, 5 per centum ad valorem; wholly or partially manufactured, i cent per pound; manufactures of pumice stone, or of which pumice stone is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem. 76. Clays or earths, unwrought or unmanufactured, not specially provided for in this section, 50 cents per ton; wrought or manufac- tured, not specially provided for in this section, $1 per ton; china clay or kaolin, $1.25 per ton; fuller's earth, unwrought and unmanu- factured, 75 cents per ton; wrought or manufactured, $1.50 per ton; fluorspar, $1.50 per ton: Provided, That the weight of the casks or other containers shall be included in the dutiable weight. 77. Mica, unmanufactured, valued at not above 15 cents per pound, 4 cents per pound; valued above 15 cents per pound, 25 per centum ad valorem; cut mica, mica splittings, built-up mica, and all manufactures of mica, or of which mica is the component material of chief value, 30 per centum ad valorem; ground mica, 15 per centum ad valorem. 78. Common yellow, brown, or gray earthenware made of natural unwashed and unmixed clay; plain or embossed, common salt-glazed stoneware; stoneware and earthenware crucibles; all the foregoing, not ornamented, incised, or decorated in any manner, 15 per centum ad valorem ; if ornamented, incised, or decorated in any manner and manufactures wholly or in chief value of such ware, not specially provided for in this section, 20 per centum ad valorem ; Rockmgham earthenware, 30 per centum ad valorem. 79. Earthenware and crockery ware conmosed of a nonvitrified absorbent body, including white granite and semiporcelain earthen- ware, and cream-colored ware, and stoneware, including clock cases with or without movements, pill tiles, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware; if plain white, plain yellow, plain brown, plain red, or plain black, not painted, colored, tinted, stained, enameled, gilded, printed, orna- mented or decorated in any manner, and manufactures in chief value of such ware not specially provided for in this section, 35 per centum ad valorem; if painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, and manufac- tures in chief value of such ware not specially provided for in this section, 40 per centum ad valorem. 80. China and porcelain wares composed of a vitrified nonabsorbent body which when broken shows a vitrified or vitreous, or semivitrified or semivitreous fracture, and all bisque and parian wares, including clock cases with or without movements, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware, if (Pirn. i«j A plain white, or plain brown, not painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner; and manufactures m chief value of such ware not specially provided for in this section, 50 per centum ad valorem; if painted, colored, tmted, stamed, enameled, gilded, printed, or ornamented or decorated m any manner and manufactures in chief value of such ware not specially provided for in this section, 55 per centum ad valorem. 81- Earthy or mineral substances whoUy or partially manufac- tured and articles and wares composed whoUy or in chief value of earthy or mineral substances, not specially provided for in this section, whether susceptible of decoration or not, if not decorated in any manner, 20 per centum ad valorem; if decorated, 25 per centum ad valorem; unmanufactured carbon, not specially provided for in this section, 15 per centum ad valorem; electrodes for electric furnaces, electrolytic and battery purposes, brushes, plates, and disks, all the foregoing composed wholly or in chief value of carbon, 25 per centum ad valorem; manufactures of carbon not specially provided for in this section, 20 per centum ad valorem. 82. Gas retorts, 10 per centum ad valorem; lava tips for burners, 15 per centum ad valorem; carbons for electric lighting, wholly or Eartly finished, made entirely from petroleum colte, 15 cents per undred feet; if composed chiefly of lampblack or retort carbon, 40 cents per hundred feet; carbons for flammg arc lamps, not specially provided for in this section, and filter tubes, 30 per centum ad valorem; porous carbon pots for electric batteries, 15 per centum ad valorem. 83. Plain green or colored, molded or pressed, and flint, lime, or lead glass bottles, vials, jars, and covered and uncovered demijohns, and carboys, 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 merchandise 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 dutiable at the rate applicable to their contents), 30 per centum ad valorem: Provided, That the terms bottles, vials, jars, demijohns, and carboys, as used herein, shall be restricted to such articles when suitable for use as and of the character ordinarily employed as containers for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations. 84. Glass bottles, decanters, ana all articles of every description composed whoUy or in chief value of glass, ornamented or decorated in any manner, or cut, engraved, painted, decorated, ornamented, colored, stained, silvered, gilded, etched, sand blasted, frosted, or printed in any manner, or ground (except such grinding as is neces- sary for fitting' stoppers or for purposes other than ornamentation), and aU articles of^ every description, including bottles and bottle glassware, composed wholly or m chief value of glass blown either m a mold or otherwise; all of the foregoing, not specially provided for in this section, filled or unfiUed, and whether their contents be dutiable or free, 45 per centum ad valorem: Provided, That for the purposes of this Act, bottles with cut-glass stoppers shall, with the stoppers, be deemed entireties. 85. Unpolished, cylinder, crown, and common window glass, not exceeding one hundred and fifty square inches, J of 1 cent per pound ; 10 P''^ !•' above that, and not exceeding three hundred and eighty-four square inches, 1 cent per pound ; above that, and not exceeding seven nun- dred and twenty square inches, 1^ cents per pound; above that, and not exceeding one thousand two hundred square inches, 1^ cents per poiind; above that, and not exceeding two thousand four himdred square inches, IJ cents per pound; above that, 2 cents per pound: Provided, That unpolished, cylinder, crown, and common window glass, imported in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 86. Cylinder and crown glass, polished, not exceeding three hundred and eighty -four square inches, 3 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 4 cents per square foot; a'bove that, and not exceeding one thousand four hundred and forty square inches, 7 cents per square foot; above that, 10 cents per square foot. 87. Fluted, rolled, ribbed, or rough plate glass, or the same con- taining a wire netting within itself, not including crown, cylinder, or common window glass, not exceeding three hundred and eighty- four square inches, ^ cent per square foot ; all above that, I cent per square foot; and all fluted, rolled, ribbed, or rough plate glass, weighing over one hundred pounds per one htmdred square feet, shall pay an additional duty on the excess at the same rates herein imposed: Provided, That all of the above plate glass, when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 88. Cast polished plate glass, finished or unfinished and unsilvered, or the same containing a wire netting within itself, not exceeding three hundred and eighty-four square inches, 6 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 8 cents per square foot; all above that, 12 cents per square foot. 89. Cast polished plate glass, silvered, cylinder and crown glass, sil- vered, and looking-glass plates exceeding in size one hundred and forty-four sq^uare mches, shall be subject to a duty of 1 cent per square foot m addition to the rates otherwise chargeable on such glass unsilvered: Provided, That no looking-glass plates or glass sil- Ai'ered, when framed, shall pay a less rate of duty than that maposed upon similar glass of like description not framed, but shall pay in ' addition thereto upon such frames the rate of duty applicable thereto when imported separate. 90. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, silvered or unsilvered, polished or unpolished, wHen bent, ground, obsciu'ed, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, ornamented, or decorated, shall be subject to a duty of 4 per centum ad valorem in addition to the rates otherwise chargeable thereon. 91. Spectacles, eyeglasses, and goggles, and frames for the same, or parts thereof, finished or unfinished, 35 per centum ad valorem. 92. 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, strips of glass, not more than three inches wide, ground or polished fPxm. 18.) Jl on one or both sides to a cylindrical or prismatic form, including those used in the construction of gauges, and glass slides for magic lanterns, 25 per centum ad valorem. 93. Opera and field glasses, optical instruments and frames and paountings for the same; aU the foregoing not specially provided for in this section, 35 per centum ad valorem. 94. Surveying instruments, telescopes, microscopes, photographic and projection lenses, and frames and moimtings for the same, 25 per centum ad valorem. 95. Stained or painted glass windows, or parts thereof, and all mirrors, not exceeding in size one hundred and forty-four square inches, with or without frames or cases; incandescent electric-iight bulbs and lamps, with or without filaments; and all glass or manu- factures of glass or paste or of which glass or paste is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem. 96. Fusible and glass enamel, not specially provided for in this section, 20 per centum ad valorem; opal or cylinder glass tiles or tiling, 30 per centum ad valorem. 97. Marble, breccia, and onyx, in block, rough or squared only, 50 cents per cubic foot; marble, breccia, and onyx, sawed or dressed, over two inches in thickness, 75 cents per cubic foot; slabs or paving tiles of marble or onyx, containing not less than four superficial inches, if not more than one inch in thickness, 6 cents per superficial foot; if more than one inch and not more than one and one-half inches in thickness, 8 cents per superficial foot; if more than one and one- half inches and not more than two inches in thickness, 10 cents per superficial foot; if rubbed in whole or in part, 2 cents per superficial foot in addition; mosaic cubes of marble or onyx, not exceeding two cubic inches in size, if loose, 20 per centum ad valorem; if attached to paper or other material, 35 per centum ad valorem. 98. Marble, breccia, onyx, alabaster, and jet, wholly or partly manufactured into monuments, benches, vases, and other articles, or of which these substances or either of them is the component material of chief value, and all articles composed wholly or in chief 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 construction of jewelry, not specially provided for in this sec- tion, 45 per centum ad valorem. 99. Freestone, granite, sandstone, limestone, lava, and all other stone suitable for use as monumental or buildiag stone, except marble, breccia, and onyx, not specially provided for in this section, hewn, dressed, or polished, or otherwise manufactured, 25 per centum ad valorem; unmanufactured, or not dressed, hewn, or polished, 3 cents per cubic foot. 100. Griadstones, finished or unfinished, $1.50 per ton. 101. Slates, slate chimney pieces, mantels, slabs for tables, roofing slates, and all other manufactures of slate, not specially provided for in this section, 10 per centum ad valorem. SCHEDULE C— METALS AND MANUFACTURES OF 102. Chrome or chromium metal, ferrochrome or ferrochromium, ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungstftn, 12 (PVB. 16.) ferrovanadium, molybdenum, titanium, tantalum, tungsten or wolfram metal, and ferrosilicon, and other alloys used in the manu- facture of steel, not specially provided for in this section, 15 per centum ad valorem. 103. Muck bars, bar iron, square iron, rolled or hammered, round iron, in coils or rods, bars or shapes of rolled or hammered iron not specially provided for in this section, 5 per centum ad valorem. 104. Beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, sashes, frames, and building forms, together with all other structural shapes of iron or steel, whether plain, punched, or fitted for use, or whether assembled or manufactured, 10 per centum ad valorem. 105. Boiler or other plate iron or steel, and strips of Iron or steel, not specially provided for in this section; sheets of iron or steel, common or black, of whatever dimensions, whether plain, corrugated or crimped, including crucible plate steel and saw plates, cut or sheared to shape or otherwise, or unsheared, and skelp iron or steel, whether sheared or rolled in grooves, or otherwise, 12 per centum ad valorem. 106. Iron or steel anchors or parts thereof; forgings of iron or steel, or of combined iron and steel, but not machined, tooled, or otherwise advanced in condition by any process or operation sub- sequent to the forging process, not speciallj provided for in this section, 12 per centum ad valorem; antifriction balls, ball bearings, and roller bearings, of iron or steel or other metal, finished or unfin- ished, and parts thereof, 35 per centum ad valorem. 107. Hoop, band, or scroll iron or steel not otherwise provided for in this section, and barrel hoops of iron or steel, wholly or partly manufactured, 10 per centum ad valorem. 108. Railway fishplates or splice bars made of iron or steel, 10 per centum ad valorem. 109. All iron or steel sheets, plates, or strips, and all hoop, band, or scroll iron or steel, when galvanized or coated with zinc, spelter, or other metals, or any alloy of those metaJs; sheets or plates composed of iron, steel, copper, nickel, or other metal with layers of other metal or metals imposed thereon by forging, hammering, rolling, or welding; sheets of iron or steel, polished, planished, or glanced, by whatever name designated, including such as have been pickled or cleaned by acid, or by any other material or process, or which are cold rolled, smoothed only, not polished, and such as are cold hammered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only; and sheets or plates of iron or steel, or taggers iron or steel, coated with tin or lead, or with a mixture of which these metals, or either of them is a component part, hj the dipping or any other process, and commercially known as tm plates, teme plates, and taggers tin, and tin plates coated with metal, and metal sheets decorated in colors or coated with nickel or other metals by dippiag, priating, stenciling, or other process, 15 per centum ad valorem. 110. Steel bars, and tapered or beveled bars; mill shafting; pressed, sheared, or stamped shapes, not advanced in value or condi- tion by any process or operation subsequent to the process of stamp- ing; hammer molds or swaged steel; gun-barrel molds not in bars; (Pub. i«.i 13 all descriptions and shapes of dry sand, loam, or iron molded steel eastmgs, sheets, and plates; all the foregoing, if made by the Bes- semer, Siemens-Martin, open-hearth, or simUar processes, not con- tammg alloys, such as nickel, cobalt, vanadium, chromium, tungsten or wolfram, molybdenum, titanium, iridium, uranium, tantalum, boron, and similar alloys, 8 per centum ad valorem; steel ingots, cogged ingots, blooms and slabs, die blocks or blanlcs; billets and bars and tiered or beveled bars; 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 castings, sheets, and plates; rolled wire rods in coils or bars not smaller than twenty one-hundredths of one inch in diameter, and steel not specially provided for in this section, all the foregoing when made by the crucible, electric, or cementation process, either with or without alloys, and finished by rolling, ham- mering, or otherwise, and all steels by whatever process made, con- taining alloys such as nickel, cobalt, vanadium, chromium, tungsten, woKram, molvbdenum, titanium, iridium, uranium, tantalum, boron, and similar alloys, 15 per centum ad valorem. 111. Steel wool or steel shavings, 20 per centum ad valorem. 112. Grit, shot, and sand made of iron or steel, that can be used aa abrasiveSj 30 per centum ad valorem. 113. Eivet, screw, fence, naU, and other iron or steel wire rods, whether round, oval, or square, or in any other shape, and flat rods up to six inches in width ready to be drawn or rolled into wire or strips, all the foregoing in coils or otheirwise, including wire rods and iron or steel bars, cold rolled, cold drawn, cold hammered, or polished in any way in addition to the ordinary process of hot rolling or ham- mering, not specially provided for in this section, 10 per centum ad valorem: Provided, That all round iron or steel rods smaller than twenty one-hundredths of one inch in diameter shall be classed and dutiable as wire. 114. Round iron or steel wire; wire composed of iron, steel, or other metal, except gold or silver, covered with cotton, silk, or other material; corset clasps, corset steels, dress steels, and aU flat wires and steel in strips not thicker than number flfteen wire gauge and not exceeding five inches in width, whether in long or short lengths, in coils or otherwise, and whether rolled or drawn through dies or rolls, or otherwise produced; telegraph, telephone, and other wires and cables composed of metal and rubber, or of metal, rubber^ and other materials; iron and steel wire coated by dipping, galvamzing, or similar process with zinc, tin, or other metal; all other wire not specially provided for in this section and articles manufactured wholly or in cmef value of any wire or wires provided for in this section ; ail the foregoing 15 per centum ad valorem; wire heddles and healds, 25 per centum ad valorem; wire rope, 30 per centum ad valorem. 115. No article not specially provided for in this section, which is wholly or partly manufactured 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, teme 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, teme plate, or sheet, 14 fP"*- 1*' 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. 116. No 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 whoUy or partly manu- factured of iron or steel, or upon any manufacture of iron or steel. 117. AU metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the per- centage of carbon contained therein, whether produced by cementa- tion, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, Clapp-Griffith, pneumatic, 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 equiva- lents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable-iron castings, shall be classed and denominated as steel. 118. Anvils of iron or steel, or of iron and steel combined, by what- ever process made, or in whatever stage of manufacture, 15 per centum ad valorem. 119. Automobiles, valued at $2,000 or more, and automobile bodies, 45 per centum ad valorem; automobiles valued at less than $2,000, 30 per centum ad valorem; automobile chassis, and finished parts of automobiles, not including tires, 30 per centum ad valorem. 120. Bicycles, motor cycles, and finished parts thereof, not including tires, 25 per centum ad valorem. 121. Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, whether of iron or steel, without reference to the stage or state of manufacture, not otherwise provided for in this section, 10 per centum ad valorem: Provided, That when iron or steel axles are imported fitted in wheels, or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted. 122. Blacksmiths' hammers, tongs, and sledges, track tools, wedges, and crowbars, whether of iron or steel, 10 per centum ad valorem. 123. Nuts or nut blanks, and washers, 5 per centum ad valorem; bolts of iron or steel, with or without threads or nuts, or bolt blanks, finished hinges or hinge blanks, 10 per centum ad valorem; spiral nut locks and lock washers, whether of iron or steel, 30 per centum ad valorem. 124. Card clothing not actually and permanently fitted to and attached to carding machines or to parts thereof at the time of impor- tation, when manufactured with roimd iron or untempered round steel wire, 10 per centum ad valorem; when manufactured with tempered roimd steel wire, or with plated wire or other than round iron or steel wire, or with felt face, or wool face, or rubber face cloth containing wool, 35 per centum ad valorem. 125. Cast iron pipe of every description, cast-iron andirons, plates, stove plates, sadirons, tailor's irons, natter's irons, and castings and vessels wholly of cast iron, including all castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition by processes or operations subsequent to the casting process but not made up into articles or finished machine parts; castings of malleable iron not specially provided for in this section; cast hollow ware, coated, glazed, or tinned, 10 per centum ad valorem. 126. Chain or chains of all kinds, made of iron or steel, not specially provided for in this section, 20 per centum ad valorem; sprocket and machine chains, 25 per centum ad valorem. 127. Lap-welded, butt- welded, seamed, or jointed iron or steel tubes, pipes, flues, or stays; cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; flexible metal tubing or hose, not specially provided for in this section, whether covered with wire or other material, or otherwise, including any appliances or attachments afiixed thereto; welded cylindric^ furnaces, tubes or flues made from plate metal, and corrugated, ribbed^ or otherwise reenforced against collapsing pressure, and all other iron or steel tubes, finished, not specially provided for in this section, 20 per centum ad valorem. 128. Penknives, pocketknives, clasp knives, pruning knives, bud- ding knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this section, which have folding or other than fixed blades or attachments, and razors, all the foregoing, whether assembled but not fully finished or finished; valued at not more than |1 per dozen, 35 per centum ad valorem ; valued at more than $1 per dozen, 55 per centum ad valorem: Provided, That blades, handles, or other parts of any of the foregoing knives, razors, or erasers shall be dutiable at not less than the rate herein imposed upon the knives, razors, and erasers, of which they are parts. Scissors and shears, and blades for the same, finished or unfinished, 30 per centum ad valorem: Provided further, That all articles specified in this paragraph shall, when imported, have the name of the maker or purchaser and beneath the same the name of the country of origin die-sunk conspicuously and indelibly on the blade, shank, or tang of at least one or, if practicable, each and every blade thereof. 129. Sword blades, and swords and side arms, irrespective of quality or use, in part of metal, 30 per centum ad valorem. 130. Table, butchers', carving, cooks', hunting, kitchen, bread, but- ter, vegetable, fruit, cheese, carpenters' bench, curriers', drawing, farriers', fleshing, hay, tanners', plumbers', painters' ,_ palette, art- ists', and shoe knives, forks and steels, finished or unfinished, without handles, 25 per centum ad valorem; with handles, 30 per centum ad valorem: Provided, That all the articles specified in this para- graph, when imported, shall have the name of the maker or pur- chaser, and beneath the same the name of the country of origin indelibly stamped or branded thereon in a place that shall not be covered thereafter. 131. Files, file blanks, rasps, and floats, of aU cuts and kinds, 25 per centum ad valorem. 132. Muskets, air-rifles, muzzle-loading shotgims and rifles, and parts thereof, 15 per centum ad valorem. 133. Breech-loading shotguns and rifles, combination shotguns and rifles, and parts thereof and fittings therefor, including barrels further advanced than rough bored only; pistols, whether automatic, maga- zine, or revolving, or parts thereof and fittings therefor, 35 per centum ad valorem. 16 [FOB. 1«.| 134. Table, kitchen, and hospital utensils or other similar hollow ware composed of iron or steel, enameled or glazed with vitreoxia glasses; table, kitchen, and hospital utensils or other similar hoUow ware composed wholly or in chief value of aluminum; all the forego- ing not especially provided for in this section, 25 per centimi ad valorem. 135. Needles for knitting or sewing machines, latch needles, cro- chet needles, and tape needles, knitting and all other needles not specially provided for in this section, bodkins of metal, and needle cases or needle books fmrnished with assortments of needles or com- binations of needles and other articles, 20 per centum ad valorem; but no articles other than the needles which are specifically named in this section shall be dutiable as needles imless having an eye and fitted and used for carrying a thread. 136. Fishhooks, fishing rods and reels, artificial flies, artificial baits, snelled hooks, and all other fishing tackle or parts thereof, not spe- cially provided for in this section, except fishing lines, fishing nets and seines, 30 per centum ad valorem: Providm, That any prohi- bition of the importation of feathers in this section shall not be con- strued as applying to artificial flies used for fishing. 137. Steel plates engraved, stereotype plates, electrotype plates, halftone plates, photogravm-e plates, photo-engraved plates, and plates of other materials, engraved for printing, plates of iron or steel engraved or fashioned for use in the production of designs, patterns, or impressions on glass in the process of manufacturing plate or other glass, 15 per centum ad valorem; lithographic plates of stone or other material engraved, drawn, or prepared, and wet transfer paper or paper prepared wholly with glycerin, or glycerin combined with other materials, containing the imprints taken from lithographic plates, 25 per centum ad valorem. 138. Rivets, studs, and steel points, lathed, machined, or bright- ened, and rivets or studs for nonskidding automobile tires^ and rivets of iron or steel, not specially provided for in this section, 20 per centum ad valorem. 139. Crosscut 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, not specially provided for in this section, 12 per centum ad valorem. 140. Screws, commonly called wood screws, made of iron or steel, 25 per centum ad valorem. 141. Umbrella and parasol ribs and stretchers, composed in chief value of iron, steel, or other metal, in frames or otherwise, and tubes for umbrellas, wholly or partially finished, 35 per centum ad valorem. 142. Wheels for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, whoUy or partly manufactured, 20 per centum ad valorem: Provided, That when wheels for railway purposes, or Earts thereof, of iron or steel, are imported with iron or steel axles tted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. 143. Aluminum, aluminum scrap, and alloys of anj kind in which aluminum is the component material of chief value, m crude form, 2 cents per pound; aluminum in plates, sheets, bars, strips, and rods, (Pot. M,; j» 3i cents per pound; barium, calcium, magnesium, sodium, and potas- sium, and alloys of which said metals are the component material of chief value, 25 per centum ad valorem. 144. Antimony, as regulus or metal, and matte containing anti- mony but not containing more than 10 per centum of lead, 10 per centum ad valorem; antunony oxide, salts, and compounds of, 25 per centum ad valorem. 145. Argentine, albata, or German silver, unmanufactured, 15 per centum ad valorem. 146. Bronze powder, brocades, flitters, and metaUics; bronze, or Dutch-metal or aluminum, in leaf, 25 per centum ad valorem. 147. Copper, in rolled plates, called braziers' copper, sheets, rods, strips, pipes, and copper bottoms, sheathing or yeUow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanizedj 5 per centum ad valorem. 148. Gold leaf, 35 per centum ad valorem. 149. Silver leaf, 30 per centum ad valorem. 150. Tinsel wire, lame or lahn, made whoUy or in chief value of gold, silver, or other metal, 6 per centum ad valorem; bullions and metal threads, made wholly or in chief value of tinsel wire, lame or lahn, 25 per centum ad valorem; fabrics, ribbons, beltings, toys, or other articles, made wholly or in chief value of tinsel wire, lame or lahn, or of tinsel wire, lame, or lahn, and India rubber, bullions, or metal threads, not specially provided for in this section, 40 per centum ad valorem. 151. Belt buckles, trousers buckles, waistcoat buckles, snap fas- teners and clasps by whatever name known, any of the foregoing made wholly or m chief value of iron or steel; hools and eyes, metallic; steel trousers buttons, and metal buttons ; all the foregoing and parts thereof, not otherwise specially provided for in this section, 15 per centum ad valorem. 152. Lead-bearing ores of aU kinds containing more than 3 per centum of lead, f cent per pound 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 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 smelt- ing establishments, whether designated as Donded warehouses or otherwise. On the arrival of the ores at such establishments they shall be sampled according to commercial methods under the super- vision 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 shall be liqui- dated 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 aU neces- sary regulations to enforce the provisions of this paragraph. 153. Lead dross, lead bullion or base bullion, lead ia pigs and bars, lead in any form not specially provided for in this section, old refuse lead run into blocks and bars, and old scrap lead fit only to be remanu- Pub. No. 16—13 2 Ig [Pro. IM factured; lead in sheets, pipe, shot, glaziers' lead, and lead wire; all the foregoiQg, 25 per centum ad valorem, on the lead contained therein. 154. Metallic mineral substances in a crude state, and metals unwrought, whether capable of being wrought or not, not specially provided for in this section, 10 per centum ad valorem; monazite sand and thorite; thorium, oxide of and salts of; gas, kerosene, or alcohol mantles treated with chemicals or metallic oxides, 25 per centum ad valorem; and gas-mantle scrap consisting in chief value of metallic oxides, 10 per centum ad valorem. 155. Nickel, nickel oxide, alloy of any kind in which nickel is a component material of chief value, in pigs, ingots, bars, rods, or plates, 10 per centum ad valorem; sheets or strips, 20 per centum ad valorem. 156. Pens, metallic, not specially provided for in this section, 8 cents per gross; with nib and barrel in one piece, 12 cents per gross. 157. Penholder tips, penholders and parts thereof, gold pens, fountain pens, ana stylographic pens; combination penholders, comprising penholder, pencil, rubber eraser, automatic stamp, or other attachment, 25 per centum ad valorem: Provided, That pens and penholders shaU be assessed for duty separately. 158. Pins with solid heads, without ornamentation, 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 commonly known as jewelry, 20 per centum ad valorem. 159. Quicksilver, 10 per centum ad valorem. 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. 160. Type metal, and types, 15 per centum ad valorem. 161. Watch movements, whether imported in cases or not, watch- cases and parts of watches, chronometers, box or ship, and parts thereof, lever clock movements having jewels in the escapement, and clocks containing such movements, all other clocks and parts thereof, not otherwise provided for in this section, whether sepa- rately packed or otherwise, not composed wholly or in chief value of china, porcelain, parian, bisque, or earthenware, 30 per centum ad valorem; all jewels for use in the manufacture of watches, clocks, or meters, 10 per centum ad valorem; time detectors, 15 per centum ad valorem; enameled dials and dial plates for watches or other instruments, 30 per centum ad valorem: Provided, That all watch and clock dials, whether attached to movements or not, shall have indelibly painted or printed thereon the name of the country of origin, and that aU watch movements, and plates, lever clock move- ments with jewels in the escapement, whether imported assembled or knocked down for reassembhng, and cases of foreign manufacture, shall have the name of the manufacturer and country of manufacture cut, engraved, or die-sunk conspicuously and indelibly on the plate of the movement and the insid!e of the case, respectively, and the movements and plates shall also have marked thereon by one of the methods indicated the number of jewels and adjustments, said num- bers to be expressed either in words or in Arabic numerals; and if the movement is not adjusted, the word "unadjusted" shall be marked thereon by one of the methods indicated; and none of the IPUB 16.1 19 aforesaid articles shall be delivered to the importer unless marked m exact conformity to this direction. 162. Zinc-bearing ores of all kinds, including calamine, 10 per centum ad valorem upon the 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 establish- ments, whether designated as bonded warehouses or otherwise. On the arrival of the ores at such establishments they shall be sam- gled according to commercial methods under the supervision of rovemment officers, who shall be stationed at such establishments, 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 custom officers, 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. 163. Zinc in blocks, pigs, or sheets, and zinc dust; and old and worn-out zinc fit only to be remanufactured, 15 per centum ad valorem. 164. Bottle caps of metal, collapsible tubes, and sprinkler tops, if not decorated, colored, waxed, lacquered, enameled, lithographed, electroplated, or embossed in color, 30 per centum ad valorem; if decorated, colored, waxed, lacquered, enameled, lithographed, electroplated, or embossed in color, 40 per centum ad valorem. 165. All steam engines, steam locomotives, printing presses, and machine tools, 15 per centum ad valorem; emoroidering machines, and lace-making machines, including machines for making lace curtains, nets, or nettings, 25 per centum ad valorem; machine tools as used in this paragraph shall he held to mean any machine operated by other than hand power which employs a tool for worldng on metal. 166. Nippers and pliers of all kinds wholly or partly manufactured, 30 per centum ad valorem. 167. Articles or wares not specially provided for in this section; if composed wholly or in part of platinum, gold, or silver, and articles or wares plated with gold or silver, and whether partly or wholly manufactured, 50 per centum ad valorem; if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with gold or silver, and whether partly or wholly manufactured, 20 per centum ad valorem. SCHEDULE D— WOOD AND MANUFACTURES OF. 168. Briar root or briar wood, ivy or laurel root, and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 10 per centum ad valorem. 169. Cedar commercially known as Spanish cedar, lignum-vitse, lancewood, ebony, box, granadiUa, mahogany, rosewood, and satin- 20 P"™- w wood; all the foregoing when sawed into boards, planks, deals, or other forms, and not specially provided for in this section, and all cabinet woods not further manufactured than sawed, 10 per centum ad valorem; veneers of wood, 15 per centum ad valorem. 170. Paving posts, railroad ties, and telephone, trolley, electric- light, and telegraph poles of cedar or other woods, 10 per centum ad valorem. 171. Casks, barrels, and hogsheads (empty), sugar-box shooks, and packing boxes (empty), and packing-box shooks, of wood, not specially provided for ia this section, 15 per centum ad valorem. 172. Boxes, barrels, or other articles containing oranges, lemons, limes, grapefruit, shaddocks, or pomelos, 15 per centum ad valorem: Provided, That the thin wood, so called,, comprising the sides, tops and bottoms of fruit boxes of the growth and manufacture of the United States, exported as fruit box shooks, may be reimported in completed form, filled with fruit, without the payment of duty; but proof of the identity of such shooks shall be mad.e under regula- tions to be prescribed by the Secretary of the Treasury. 173. Chau" cane or reeds wrought or manufactiu-ed from rattans or reeds, 10 per centum ad valorem; osier or willow, including chip of and split willow, prepared for basket makers' use, 10 per centum ad valorem; manufactures of osier or willow and willow furniture, 25 per centum ad valorem. 174. Toothpicks of wood or other vegetable substance, 25 per centum ad valorem; butchers' and packers' skewers of wood, 10 cents per thousand. 175. Blinds, curtains, shades, or screens any of the foregoing in chief value of bamboo, wood, straw, or compositions of wood, not specially provided for in this section, 20 per centum ad valorem; if stained, dyed, painted, printed, polished, grained, or creosoted, and baskets in chief value of like material, 25 per centum ad valorem. 176. House or cabinet furniture wholly or in chief value of wood, wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. SCHEDULE E— SUGAK, MOLASSES, AND MANUFAC- TURES OF. 177. Sugars, tank bottoms, sirups of cane juice, melada, concen- trated melada, concrete and concentrated molasses, testing by the Eolariscope not above seventy-five degrees, seventy-one one- undredths of 1 cent per pound, and for every additional degree shown by the polariscopic test, twenty-six one-thousandths of 1 cent per pound additional, and fractions of a degree in proportion; molasses testing not above forty degrees, 15 per centum ad valorem; testing above forty degrees and not above fifty-six degrees, 2\ cents per gal- lon; testing above fifty-six degrees, 4^ cents per gallon; sugar drain- ings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test: Provided, That the duties imposed, in this paragraph shall be effective on and after the first day of March, nineteen hundred and fourteen, until which date the rates of duty provided by paragraph two hundred and sixteen of the tariff Act approved August fifth, nmeteen hundred and nine, shall remain in force: Provided, however, That so much of paragraph two IPtib. It] 21 hundred and sixteen of an Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other pur- poses, approved August fifth, nineteen hundred and nine, as relates to the color test denominated as Number Sixteen Dutch standard in color, shaU be and is hereby repealed: Provided further, That on and after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty. 178. Maple sugar and maple sirup, 3 cents per pound; glucose or grape sugar, IJ cents per pound; sugar cane in its natural state, or unmanufactured, 15 per centum ad valorem: Provided, That on and after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty. 179. Saccharin, 65 cents per pound. 180. Sugar candy and all confectionery not specially provided for in this section, valued at 15 cents per pound or less, 2 cents per pound; valued at more than 15 cents per pound, 25 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise. SCHEDULE F— TOBACCO AND MANUFACTUKES OF. 181. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $1.85 per pound; if stemmed, $2.50 per pound; filler tobacco not specially provided for in this sec- tion, it unstemmed, 35 cents per pound; if stemmed, 50 cents per pound. 182. The term wrapper tobacco as used in this section means that quality of leaf tobacco which has the requisite color, texture, and bum, and is of suflicient size for cigar wrappers, and the term filler tobacco means aU other leaf tobacco. Collectors of customs shaU not Eermit entry to be made, except under regulations to be prescribed y the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall he examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be exam- ined in each examined bale, box, or package. 183. AU other tobacco, manufactured or unmanufactured, not speciaUy provided for in this section, 55 cents per pound; scrap tobacco, 35 ceiits per pound. 184. Snuff and snufi^ flour, manufactured of tobacco, ^ound dry, or damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 185. Cigars, cigarettes, cheroots of aU kinds, S4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shaU be subject to the same duties as are herein imposed upon cigars. 22 'i^- !••' SCHEDULE G— AGRICULTURAL PRODUCTS AND PRO- VISIONS. 186. Horses and mules, 10 per centum ad valorem. 187. All live animals not specially provided for in this section, 10 per centum ad valorem. 188. Barley, 15 cents per bushel of forty-eight pounds. 189. Barley malt, 25 cents per bushel of thnty-four pounds. 190. Barley, pearled, patent, or hulled, 1 cent per pound. 191. Macarom, vermicelli, and all similar preparations, 1 cent per pound. 192. Oats, 6 cents per bushel of thirty-two pounds; oatmeal and rolled oats, 30 cents per one hundred pounds; oat huUs, 8 cents per one hundred pounds. 193. Rice, cleaned, 1 cent per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, f of 1 cent per pound; rice flour, and rice meal, and rice broken which wiH pass through a number twelve sieve of a kind prescribed by the Secretary of the Treasury, i cent pei pound; paddy, or rice having the outer huU on, f of 1 cent per pound. 194. Biscuits, bread, wafers, cakes, and other baked articles, and puddings, by whatever name known, containing chocolate, nuts, fruit, or confectionery of any kind, and without regard to the component material of chief value, 25 per centum ad valorem. 195. Butter and butter substitutes, 2^ cents per pound. 196. Cheese and substitutes therefor, 20 per centum ad valorem. 197. Beans, and lentils, not specially provided for, 25 cents per bushel of sixty pounds. 198. Beets of aU kinds, 5 per centum ad valorem. 199. Beans, peas, prepared or preserved, or contained in tins, jars, bottles, or simitar packages, including the weight of immediate cover- ings, 1 cent per pound; mushrooms and truflSes, including the weight of immediate coverings, 2^ cents per pound. 200. Vegetables, if cut, sliced or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or pre- pared in any way; any of the foregomg not specially provided for in this section, and bean stick or bean cake, miso, and similar products, 25 per centum ad valorem. 201. Pickles, including pickled nuts, sauces of all kinds, not spe- cially provided for in this section, and fish paste or sauce, 25 per centum ad valorem. 202. Cider, 2 cents per gallon. 203. Eggs frozen or otherwise prepared or preserved in tins or other packages, not specially provided for in this section, including the weight of the immediate coverings or containers, 2 cents per poimd; frozen or liquid egg albxmien, 1 cent per pound. 204. Eggs, dried, 10 cents per pound; eggs, yolk of, 10 per centum ad valorem. 205. Hay, $2 per ton. 206. Honey, 10 cents per gallon. 207. Hops, 16 cents per pound; hop extract and lupulin, 50 per centum ad valorem. 208. Garlic, 1 cent per pound; onions, 20 cents per bushel of 57 pounds. iPoB. 16. 23 209. Peas, green or dried, in bulk or in barrels, sacks, or similar packages, 10 cents per bushel of sixty pounds; split peas, 20 cents per bushel of sixty pounds; peas in cartons, papers, or other similar packages, including the weight of the immediate covering, J cent per pound. 210. Orchids, palms, azalea indica, and cut flowers, preserved or fresh, 25 per centum ad valorem; lily of the valley pips, tulips, nar- cissus, begonia, and gloxinia bulbs, $1 per thousand; hyacinth bulbs, astilbe, dielytra, and Uly of the valley clumps, $2.50 per thousand; lily bulbs and calla bulbs or corms, $5 per thousand; herbaceous Eeony, Iris Kaempferri or Germanica, canna, dahlia, and amaryUis ulbs, $10 per thousand; all other bulbs, roots, root stocks, corms, and tubers, which are cultivated for their flowers or foUage, 50 cents per thousand: Provided, That all mature mother flowering bulbs imported exclusively for propagating purposes shall be admitted free of duty. 211. Stocks, cuttings, or seedlings of Myrobolan plum, Mahaleb or .Mazzard cherry, Manetti multiflora and briar rose, Rosa Kugosa, three years old or less, $1 per thousand plants; stocks, cuttings, or seedlings of pear, apple, quince, and the Saint Juhen plum, three years old or less, $1 per thousand plants; rose plants, budded, grafted, or grown on then- own roots, 4 cents each; stocks, cuttings, and seed- lings, of all fruit and ornamental trees, deciduous and evergreen shrubs and vines, and all trees, shrubs, plants, and vines commonly known as nursery or greenhouse stock, not specially provided for in this section, 15 per centum ad valorem. 212. Seeds: Castor beans or seeds, 15 cents per bushel of fifty fiounds; flaxseed or linseed and other oil seeds not specially provided or in this section, 20 cents per bushel of fifty-six poimds; poppy seed, 15 cents per bushel of forty-seven pounds; mushroom spawn, and spinach seed, 1 cent per pound; canary seed, ^ cent per pound; caraway seed, 1 cent per pound; anise seed, 2 cents per pound; beet (except sugar beet), carrot, corn salad, parsley, parsnip, radifih, tur- nip, and rutabaga seed, 3 cents per pound; cabbage, collard, kale, and kohl-rabi seed, 6 cents per pound; egg plant and pepper seed, 10 cents per pound; seeds of all kinds not specially provided for in this section, 5 cents per pound: Provided, That no allowance shall be made for dirt or- other impurities in seeds provided for in this paragraph. 213. Straw, 50 cents per ton. 214. Teazels, 15 per centum ad valorem. 215. Vegetables m their natural state, not specially provided for in this section, 15 per centum ad valorem. 216. Fish, except shellfish, by whatever name known, packed in oil or in oil and other substances, in bottles, jars, kegs, tin boxes, or cans, 25 per centum ad valorem; all other fish, except shell fish, in tin packages, not specially provided for in this section, 15 per centum ad valorem; caviar and other preserved roe of fish, 30 per centum ad valorem; fish, skinned or boned, J of 1 cent per pound. 217. Apples, peaches, quinces, cherries, plums, and pears, green or ripe, 10 cents per bushel of fifty pounds; berries, edible, m their natural condition, i cent per quart; cranberries, 10 per centum ad valorem; all edible fruits, including berries, when dned, desicGated, 24 'P^B. i6.| evaporated, or prepared in any manner, not specially provided for in tliis section, 1 cent per pound; comfits, sweetmeats, and fruits of all kinds preserved or packed in sugar, or having sugar added thereto or preserved or packed in molasses, spirits, or their own juices, if con- tainiag no alcohol, or containing not over 10 per centum of alcohol, 20 per centum ad valorem; if containing over 10 per centum of alcohol and not specially provided for in this section, 20 per centum ad va- lorem, and in addition $2.50 per proof gallon on the alcohol contained therein in excess of 10 per centum; jellies of aU kinds, 20 per centum ad valorem; pineapples preserved in their own juice, 20 per centum ad valorem. 218. Figs, 2 cents per pound; plums, primes, and prunelles, 1 cent per pound; raisins and other dried grapes, 2 cents per potmd; dates, 1 cent per poxmd; currants, Zante or other, 1^ cente per pound; olives, 15 cents per gallon. 219. Grapes in barrels or oUier packages, 25 cents per cubic foot of the capacity of the barrels or packages. 220. Lemons, limes, oranges, grapefruit, shaddocks, and pomelos • in packages of a capacity of one and one-foiu-th cubic feet or less, 18 cents per package; in packages of capacity exceeding one and one- fourth cubic feet and not exceeding two and one-half cubic feet, 35 cents per package; in packages exceeding two and one-half and not exceeding five cubic feet, 70 cents per package; in packages exceeding five cubic feet or in bulk, J of 1 cent per pound. 22 r. Orange peel or lemon peel, preserved, candied, or dried, 1 cent per poimd; coconut meat or copra desiccated, shredded, cut, or similarly prepared, and citron or citron peel, preserved, candied, or dried, 2 cents per pound. 222. Pineapples, in barrels or other packages, 6 cents per cubic foot of the capacity of the barrels or packages; m bulk, $5 per thousand. 223. Almonds, not shelled, 3 cents per pound; almonds, shelled, 4 cents per pomid; apricot and peach kernels, 3 cents per poimd. 224. Filberts and walnuts of all kinds, not shelled, 2 cents per pound; sheUed, 4 cents per poimd. 225. Peanuts or groimd beans, unsheUed, | of 1 cent per pound; sheUed, | of 1 cent per pound. 226. Nuts of all kinds, sheUed or unsheUed, not speciaUy provided for in this section, 1 cent per pound; but no aUowftnce shaU oe made for dirt or other impurities in nuts of any kind, shelled or unsheUed. 227. Venison, and other game, li^ cents per poimd; game birds, dressed, 30 per centum ad valorem. 228. Extract of meat, not specially provided for in this section, 10 cents per pound; fluid extract of meat, 5 cents per pound, but the dutiable weight of the extract of meat and of the fluid extract of meat shaU not include the weight of the packages in which the same is imported. 229. Poultry, live, 1 cent per pound; dead, or prepared in any manner, including'the weight of the immediate coverings or containers, 2 cents per pound. 230. Chicory root, raw, dried, or undried, but ungroxmd, 1 cent per pound; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not speciaUy provided for in this section, 2 cents per pound. ITTOi. 18.1 25 231. Unsweetened chocolate and cocoa, prepared or manufactured, not specially provided for in this section, 8 per centum ad valorem. Sweetened chocolate and cocoa, prepared or manufactured, not spe- cially provided for in this section, valued at 20 cents per pound or less, 2 cents per pound; valued at more than 20 cents per pound, 25 per centum ad -valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise. 232. Cocoa butter or cocoa butterine, refined deodorized coconut oil, and all substitutes for cocoa butter, 3^ cents per pound. 233. Dandelion- root, and acorns prepared, and articles used as coffee, or as substitutes for coffee not specially provided for in this section, 2 cents per pound. 234. Starch, made from potatoes, 1 cent per pound ; all other starch, including all preparations, from whatever substance produced, fit for use as starch, i cent per pound. 235. Spices, unground: Cassia buds, cassia, and cassia vera; cin- namon and cinnamon chips ; ginger root, unground and not preserved or candied ; nutmegs ; pepper, black or white ; capsicum or red pepper, or cayenne pepper; and clove stems, 1 cent per pound; cloves, 2 cents per pound; punento, J of 1 cent per pound; sage, i cent per pound; mace, 8 cents per pound; Bombay or wild mace, 18 cents per pound; ground spices, in each case, the specific duty per pound enumerated m the foregoing part of this paragraph for unground spices, and in addition thereto a duty of 20 per centum ad valorem; mustard, ground or prepared, in bottles or otherwise, 6 cents per pound; all other spices not specially provided for in this section, including all herbs or herb leaves in glass or other small packages for culinary use, 20 per centum ad valorem. 236. Vinegar, 4 cents per proof gallon. The standard proof for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar. SCHEDULE H— SPIRITS, WINES, AND OTHEE BEVERAGES. 237. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this section, $2.60 per proof gallon. 238. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon ; and the standard for determin- ing the proof of brandy and other spirits or liquors of any kind im- ported shaU 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 liquors, by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations : And pro- mded 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 distUled 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 26 i^"^- ^*-' distilled liquor imported in a cask of less capacity than ten gallons from any comitry shall be forfeited to the United States. 239. On all compounds or preparations of which distilled spirits are a component part of chief value there shall be levied a duty not less than that imposed upon distilled spirits. 240. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia,^ and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this section, $2.60 per proof gallon. 241. No lower rate or amount of duty shall be levied, collected, and paid , on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than $1.75 per gallon. 242. Bay rum or bay water, whether distilled or compoimded, of first proof, and in proportion for any greater strength than first proof, $1.75 per gallon. 243. Champagne and all other sparkling wines, in bottles pontaining each not more than one quart and more than one pint, $9.60 per dozen; containing not more than one pint each and more than one-half pint, $4.80 per dozen; containing one-half pint each or less, $2.40 per dozen ; in bottles or other vessels containing more than one quart each, in addition to $9.60 per dozen bottles, on the quantity in excess of one quart, at the rate of $3 per gallon; but no separate or additional duty shall be levied on the bottles. 244. Still wines, including ginger wine or ginger cordial, vermuth, and rice wine or sake, and similar beverages not specially provided for in this section, in casks or packages other than bottles or Jugs, if containing 14 per centum or less of absolute alcohol, 45 cents per gallon; if containing more than 14 per centmn of absolute alcohol, 60 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 containmg each not more than one pint, $1.85 per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of 6 cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: Provided, That any wines, ginger cordial, or vermuth imported containing more than 24 per centmn of alcohol shall be classed as spirits and pay duty accordin^y: And provided further, That there shall be no constructive or omer allowance for breakage, leakage, or damage on wines, Hquors, cordials, or distilled spirits, except that when it shall appear to the collector of customs from the ganger's return, verified by an affidavit by the importer to be filed within five days after the dehvery of the merchan- dise, that a cask or package has been broken or otherwise injured in transit from a foreign port and as a result thereof a part of its contents amoimting to 10 per centmn or more of the total value of the contents of the said cask or package in its condition as exported, has been lost allowance therefor may be made in the liquidation of the duties! Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles cpvu. 16-1 27 or juga shall be packed in packages containing not less than one dozen bottles or jugs in each package or duty shaU be paid as if such package contamed at least one dozen bottles or jugs, and m addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported 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. 245. Ale, porter, stout, and beer, in bottles or jugs, 45 cents per gallon, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, 23 cents per gallon. 246. Malt extract, fluid, iu casks, 23 cents per gallon; in bottles or jugs, 45 cents per gallon; solid or condensed, 45 per centum ad valorem. 247. Cherry pice and prune juice, or prune wine, and other fruit juices^ and frmt sirup, not specially provided for in this section, contaming no alcohol or not more than 18 per centum of alcohol, 70 cents per gallon; if containing more than 18 per centum of alcohol, 70 cents per gallon and in addition thereto $2.07 per proof gallon on the alcohol contained therein. _ 248. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol^ in plain green or colored, molded or pressed, glass bottles, containmg each not more than one- half pint, 12 cents per dozen; containing each more than one-half pint and not more than three-fourths of a pint, 18 cents per dozen; containing more than three-fourths of a pint each and not more than one and one-half pints, 28 cents per dozen ; but no separate or addi- tional dutj^ shall be assessed on the bottles; if imported otherwise than in plain green or colored, molded or pressed, gkss bottles, or in such bottles containing more than one and one-haK pints each, 50 cents per gallon, and in addition thereto duty shall be collected on the bottles, or other coverings, at the rates which would be chargeable thereon if imported empty. Beverages not specially provided for containing not more than 2 per centum of alcohol shall be assessed for duty under this paragraph. 249. All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this section, in bottles or jugs containing not more than one-half pint, 10 cents per dozen bottles; if containing more than one-half pint and not more than one pint, 15 cents per dozen bottles; if containing more than one pint and not more than one quart, 20 cents per dozen bottles; if imported in bottles or in jugs containing more than one (juart, 18 cents per gallon; if imported otherwise than in bottles or jugs, 8 cents per gaUon; and in addition thereto, on all of the fore- gomg, duty shall be collected upon the bottles or other containers at one-third of the rates that would be charged thereon if imported empty or separately. SCHEDULE I— COTTON MANUFACTUKES. 250. Cotton thread and carded yarn, warps, or warp yarn, whether on beams or in bundles, skeins, or cops, or in any other form, not combed, bleached, dyed, mercerized, or colored, except spool thread 28 i^B. 16.) of cotton, crochet, darning and embroidery cottons, hereinafter' pro- vided for, shall be subject to the following rates of duty: Numbers up to and mcluding number mne, 5 per centum ad valo- rem; exceeding number nine and not exceeding number nineteen, 7i per centum ad valorem; exceeding number nineteen and not ex- ceeding number thirty-nine, 10 per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 15 per cen- tum ad valorem; exceeding number forty-nine and not exceeding number fifty-nine, 17^ per centum ad valorem; exceeding number fifty-nine and not exceeding number seventy-nine, 20 per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 22^ per centum ad valorem; exceeding number ninety- nine, 25 per centum ad valorem. When combed, bleached, dyed, mercerized, or colored, they shall be subject to the following rates of duty: Numbers up to and including number nine, 7^ per centum ad valorem; exceeding number nine and not exceeding number nine- teen, 10 per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 12^ per centum ad valorem; exceed- ing number thirty-nine and not exceeding number forty-nine, 17^ per centum ad valorem; exceeding number forty-nine and not exceed- mg number fifty-nine, 20 per centum ad valorem; exceeding number fifty-nine and not exceedmg number seventy-nine, 22^ per centum ad valorem; exceeding number seventy-nine and not exceeding num- ber ninety-nine, 25 per centum ad valorem; exceeding number ninety- nine, 27^ per centum ad valorem. Cotton waste and flocks, manu- factured or otherwise advanced in value, cotton card laps, roping, shver, or roving, 5 per centum ad valorem. 251. Spool thread of cotton, crochet, darning, and embroidery cottons, on spools, reels, or balls, or in skeins, cones, or tubes, or in any other form, 15 per centum ad valorem. 252. Cotton cloth, not bleached, dyed, colored, stained, painted, printed, woven figured, or mercerized, containing yarns the average numbet of which does not exceed number nine, 7^ per centujn ad valorem; exceeding number nine and not exceeding number nineteen, 10 per centimi ad valorem; exceeding number nineteen and not exceed- ing number thirty-nine, 12^ per centum ad valorem; exceeding num- ber thirty-nine and not exceeding number forty-nine, 17^ per centum ad valorem; exceeding number forty-nine and not exceedmg number fiftv-nine, 20 per centum ad valorem; exceeding number fiftv-nine ana not exceeding number seventy-nine, 22^ per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety- nine, 25 per centum ad valorem; exceeding number ninety-nine, 27^ per centum ad valorem. Cotton cloth when bleached, dyed, colored, stained, painted, printed, woven figured, or mercerized, containing yarn the average number of which does not exceed number nine, 10 per centum ad valorem; exceeding number nine and not exceeding Humber nineteen, 12 J per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 15 per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 20 per centum ad valorem; exceeding number Tortv-nine and not exceeding number fifty-nine, 22 J per centum ad valorem; exceeding number fifty-nine and not exceedmg number seventy-nine,' 25 Der centum ad vaforemj exceeding number seventy-nine and not exceeding number ninety-nme, 27^ per centum ad valorem; exceeding (PvB. 16.] 29 number ninety-nine, 30 per centum ad valorem; plain gauze or leno woven cotton nets or nettings shall be classified for duty as cotton cloth. ■^ 253. The term cotton cloth, or cloth, wherever used in the para- graphs of this schedule, unless otherwise specially provided for, shall be held to include all woven fabrics of cotton, in the piece, whether figm-ed, fancy, or plain, and shall not include any article, finished or unfinished, made from cotton cloth. In the ascertainment of the condition of the cloth or yarn upon which the duties imposed upon cotton cloth are made to depend, the entire fabric and all parts thereof shall be included. The average number of the yarn in cotton cloth herein provided for shall be obtained by taking the length of the thread or yarn to be equal to the distance covered by it in the cloth in the condition as imported, except that aU clipped threads shall be meas- ured as if continuous; in coimting the threads all ply yarns shall be separated into singles and the count taken of the total singles; the weight shall be taken after any excessive sizing is removed by boiling or other suitable process. 254. Cloth composed of cotton or other vegetable fiber and silk, whether known as sUk-striped sleeve linings, silk stripes, or other- wise, of which cotton or other vegetable fiber is the component mate- rial of chief value, and tracing cloth, 30 per centum ad valorem; cot- ton cloth filled or coated, all oilcloths (except silk oilcloths and oil- cloths for floors), and cotton window hollands, 25 per centum ad valorem; waterproof cloth composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value or of cotton or other vegetable fiber and India rubber, 25 per centum ad valorem. 255. Handkerchiefs or mufflers composed of cotton, not specially Erovided for in this section, whether finished or unfinished, not enuned, 25 per centum ad valorem; hemmed, or hemstitched, 30 per centum ad valorem. 256. Clothing, ready-made, and articles of wearing apparel of every description, composed of cotton or other vegetable fioer, or of which cotton or other vegetable fiber is the component material of chief value, or of cotton or other vegetable fiber and India rubber, made up or manufactured, whoUy or in part, by the tailor, seamstress, or manufactm-er, and not otherwise speciaUy provided for in this section, 30 per centum ad valorem; shirt coUars and cuffs of cotton, not specially provided for in this section, 30 per centum ad valorem. 257. Plushes, velvets, plush or velvet ribbons, velveteens, cor- duroys, and all pile fabrics, cut or uncut, whether or not the pile covers the entire surface; any of the foregoing composed wholly or in chief value of cotton or other vegetable fiber, except flax, hemp, or ramie; and manufactures or articles in any form, mcluding such as are commonly known as bias dress facings or skirt bindings, made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, except flax, hemp, or ramie, 40 per centum ad valorem. 258. Curtains, table covers, and all articles manufactured of cotton cheniUe, or of which cotton chenflle is the component material of chief value, tapestries, and other Jacquard figured upholstery goods, composed wholly or in chief value of cotton or other vegetable fiber ; any of the foregoing, in the piece or otherwise, 35 per centum ad 30 P^- "1 valorem; all other Jacquard figured manufactures of cotton or of which cotton is the component material of chief value, 30 per centum ad valorem. 259. Stockings, hose and half hose, made on knitting machines or frames, composed of cotton or other vegetable fiber, and not other- wise specially provided for in this section, 20 per centum ad valorem. 260. Stoclmigs, hose and half hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless stock- ings, hose and half hose, and clocked stockings, hose and half hose, all of the above composed of cotton or other vegetable fiber, finished or unfinished; if valued at not more than 70 cents per dozen pairs, 30 per centum ad valorem; if valued at more than 70 cents, and not more than $1.20 per dozen pairs, 40 per centum ad valorem; if valued at more than $1.20 per dozen pairs, 50 per centum ad valorem. Gloves by whatever process made, composed wholly or in chief value of cotton, 35 per centum ad valorem. 261. Shirts and drawers, pants, vests, union suits, combination suits, tights, sweaters, corset covers, and aU underwear and wearing apparel of every description, not specially provided for in this section, made wholly or in part on knitting machines or frames, or knit by hand, finished or unfinished, not including such as are trimmed with lace, imitation lace or crochet or as are embroidered and Qot including stockings, hose and half hose, composed of cotton or other vegetable fiber, 30 per centum ad valorem. 262. Bandings, belts, beltings, bindings, bone casings, cords, tassels, cords and tassels, garters, tire fabric or fabric suitable for use in pneumatic tires, suspenders and braces, and fabrics with fast edges not exceeding twelve inches in width, all of the foregoing made of cotton or other vegetable fiber, or of which cotton or other vege- table fiber is the component material of chief value, or of cotton or other vegetable fiber and india rubber, and not embroidered by hand or machinery; spindle banding, woven, braided, or twisted lamp, stove, or candle wicking made of cotton or other vegetable fiber; loom harness, healds, or collets made of cotton or other vege- table fiber, or of which cotton or other vegetable fiber is the compo- nent material of chief value; boot, shoe, and corset lacings made of cotton or other vegetable fiber; and labels for garments or other articles, composed of cotton or other vegetable fiber, 25 per centum ad valorem ; belting for machinery made of cotton or other vegetable fiber and india rubber, or of which cotton or other vegetable fiber is the component material of chief value, 15 per centum ad valorem. 263. Cotton table damask, and manufactures of cotton table dam- ask, or of which cotton table damask is the component material of chief value, not specially provided for in this section, 26 per centum ad valorem. 264. Towels, bath mats, quilts, blankets, polishing cloths, mop cloths, wash rags or cloths, sheets, pillowcases, and batting, any of the foregoing made of cotton, or of which cotton is the component material of ddef value, not embroidered nor in part of lace and not otherwise provided for, 25 per centum ad valorem. 265. Lace window curtains, pillow shams, and bed sets, finished or unfinished, made on the Nottingham lace-curtain machine, and com- posed of cotton or other vegetable fiber, when counting not more [Tot. 16.] 31 than six points or spaces between the warp threads to the inch, 35 per centum ad valorem; when counting more than six and not more than eight points or spaces to the inch, 40 per centum ad valorem; when counting nine or more points or spaces to the inch, 45 per centum ad valorem. 266. All articles made from cotton cloth, whether finished or un- finished, and all manufactures of cotton or of which cotton is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem. SCHEDULE J— FLAX, HEMP, AND JUTE, AND MANUFAC- TURES OF. 267. Single yams made of jute, not finer than five lea or number, 15 per centum ad valorem; if finer than five lea or number and yams made of jute not otherwise specially provided for in this section, 20 per centum ad valorem. 268. Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, J cent per pound; cables and cordage made of hemp, tarred or untarred, 1 cent per pound. 269. Threads, twines, or cords, made from yam not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, 20 per centum ad valorem; if made from yarn finer than five lea or number, 25 per centum ad valorem. 270. Single yarns, made of flax, hemp, or ramie, or a mixture of any of them, -not finer than eight lea or number, 12 per centum ad valorem; finer than eight lea or number and not finer than eighty lea or number, 20 per centum ad valorem ; finer than eighty lea or num- ber, 10 per centum ad valorem; ramie sHver or roving, 15 per centum ad valorem. 271. Gill nettings, nets, webs, and seines made of flax, hemp, or ramie, or a mixture of any of them, or of which any of them is the component material of chief value, 25 per centum ad valorem. 272. Floor mattings, plain, fancy, or figured, including mats and rugs, manufactured from straw, round or split, or other vegetable substances, not otherwise provided for in this section, and having a warp of cotton, hemp, or other vegetable substances, including what are commonly known as China, Japan, and India straw mattmg, 2^ cents per square yard. 273. Carpets, carpeting, mats and rugs made of flax, hemp, jute, or other vegetable fiber (except cotton), 30 per centum ad valorem. 274. Hydraulic or flume hose, made in whole or in part of cotton, flax, hemp, ramie, or jute, 7 cents per pound. 275. Tapes composed wholly or in part of flax, woven with or with out metal threads, on reels, spools, or otherwise, and designed expressly for use in the manufacture of measuring tapes, 20 per centum ad valorem. 276. Linoleum, plain, stamped, painted, or printed, including cor- ticine and cork carpet, figured or plain, also hnoleum known as gran- ite and oak plank, 30 per centum ad valorem; inlaid Hnoleum, 35 per centum ad valorem; oilcloth for floors, plain, stamped, painted, or printed, 20 per centum ad valorem; mats or rugs made of oilcloth., finoleum, corticine, or cork carpet shall be subject to the same rat* 32 p""- •*•' of dutj as herein provided for oilcloth, linoleum, corticine, or cork carpet. 277. Shirt collars and cuffs, composed in whole or in part of linen, 30 per centum ad valorem. 278. Bands, bandings, belts, beltings, bindings, cords, ribbons, tapes, webs and webbings, aU the foregoing composed wholly of flax, hemp, or ramie, or of flax, hemp, or ramie and india rubber, and not otherwise specially provided for m this section, 30 per centum ad valo- rem; wearmg apparel composed whoUy of flax, hemp, or ramie, or of flax, hemp, or ramie and india rubber, 40 per centum ad valorem. 279. Plain woven fabrics of single jute yams, by whatever name known, bleached, dyed, colored, stained, pamted, prmted, or rendered noninflammable by any process, 10 per centum ad valorem. 280. All pile fabrics, whether or not the pile covers the entire sur- face, composed of flax, hemp, or ramie, or of which flax, hemp, or ramie is the component material of chief value, and all articles and manufactures made from such fabrics, not specially provided for in this section, 40 per centum ad valorem. 281. Bags or sacks made from plain woven fabrics, of single jute yams, not dyed, colored, stained, painted, printed, or bleached, 10 per centum ad valorem. 282. Handkerchiefs composed of flax, hemp, or ramie, or of which these substances, or any oi them, is the component material of chief value, whether in the piece or otherwise, and whether finished or un- finished, not hemmed or hemmed only, 35 per centum ad valorem; if hemstitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered, initialed, or in part of lace, 40 per centum ad valorem. 283. Plain woven fabrics, not including articles, finished or un- finished, 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 known as shirting cloth, 30 per centum ad valorem. 284. All woven articles, finished or unfinished, and all manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these sub- stances, or any of them, is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem. 285. Istle or tampico, when dressed, dyed, or combed, 20 per cen- tum ad valorem. SCHEDULE K— WOOL AND MANUFACTURES OF. 286. Combed wool or tops and roving or roping made wholly or in Eart of wool or camel's hau*, and on other wool and hair which have een advanced in any manner or by any process of manufacture be- yond the washed or scoured condition, not specially provided for in this section, 8 per centum ad valorem. 287. Yarns made wholly or in chief value of wool, 18 per centum ad valorem. 288. Cloths, knit fabrics, felts not woven, and aU manufactures of every description made^ by any process, wholly or in chief value of wool, not specially provided for in this sectioUj 35 per centum ad valo- rem; cloths if made in chief value of cattle hair or horse hair, not spe- cially provided for in this section, 25 per centum ad valorem; plushes velvets, and all other pile fabrics, cut or uncut, woven or knit, whether [Fob. 1«] 33 or not the pile covers the entire surface, made wholly or in chief value of wool, and articles made wholly or in chief value of such plushes, velvets, or pile fabrics, 40 per centum ad valorem; stockings, hose and half hose, made on knitting machines or frames, composed wholly or in chief value of wool, not specially provided for in this section, 20 per centum ad valorem ; stockings, hose and half hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knittiag machmes or frames, or knit by hand, including such as are commercially known as seam- less stockings, hose and half hose, and clocked stockmgs, hose and half hose, gloves and mittens, all of the above, composed whoUy or in chief value of wool, if valued at not more than $1.20 per dozen pairs, 30 per centum ad valorem; if valued at more than $1.20 per dozen pairs, 40 per centum ad valorem; press cloth composed of camel's hair, not specially provided for in this section, 10 per centum ad valorem. 289. Blankets and flannels, composed wholly or in chief value of wool, 25 per centum ad valorem ; flannels composed whoUy or in chief value of wool, valued at above 50 cents per pound, 30 per centum ad valorem. 290. Women's and children's dress goods, coat linings, Italian cloths, bunting, and goods of similar description and character, com- posed whoUy or in chief value of wool, and not specially provided for m this section, 35 per centum ad valorem. 291. 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, and not specially provided for m this section, composed whoUy or iQ chief value of wool, 35 per centum ad valorem. 292. Webbings, suspenders, braces, bandings, belts, beltings, bind- ings, cords, cords and tassels, and ribbons ; any of the foregoing made of wool or of which wool or wool and india rubber are the component materials of chief value, and not specially provided for in this section, 35 per centum ad valorem. 293. Aubusson, Axminster, mo(juette, and chenille carpets, figured or plain, and all carpets or carpeting of like character or description, 35 per centum ad valorem. 294. Saxony, Wilton, and Tournay velvet carpets, figured or plain, and all carpets or carpeting of like character or description, 30 per centum ad valorem. 295. Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, 25 per centum ad valorem. 296. Velvet and tapestry velvet carpets, figured or plain, printed on the warp or otherwise, and all carpets or carpeting of like character or description, 30 per centum ad valorem. 297. Tapestry Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, printed on the warp or otherwise, 20 per centum ad valorem. 298. Treble ingrain, three-ply, and aU-chain Venetian carpets, 20 per centum ad valorem. 299. Wool Dutch and two-ply ingrain carpets, 20 per centum ad valorem. 300. Carpets of every description, woven whole for rooms, and Oriental, Berlin, Aubusson, Axminster, and s imil ar rugs, 50 per centum ad valorem. Pub. No. 16—13 3 34 Piw- ^' 301. Druggets and bookings, printed, colored, or otherwise, 20 per centum ad valorem. 302. Carpets and carpeting of wool or cotton, or composed in part of either of them, not speciSly provided for in this section, and on mats, matting, and rugs of cotton, 20 per centum ad valorem. 303. Mats, rugs for floors, screens, covers, hassocks, bed sides, art squares, and other portions of carpets or carpeting, composed wholly or in part of wool, and not specially provided for in this section, shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description. 304. Whenever in this section 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, or other like animals, whether manufactured by the woolen, worsted, felt, or any other process. 305. Han: of the Angora goat, alpaca, and other like animals, and all hair on the skin of such animals, 15 per centum ad valorem. 306. Tops made from the hair of the Angora goat, alpaca, and other like animals, 20 per centum ad valorem. 307. Yams made of the hair of the Angora goat, alpaca, and other like animals, 25 per centum ad valorem. 308. Cloth and all manufactures of every description made by any process, wholly or in chief value of the hair of the Aiigora goat, alpaca, and other like animals, not specially provided for in this section, 40 per centum ad valorem. 309. Plushes, velvets, and all other pile fabrics, cut or uncut, woven or knit, whether or not the pile covers the entire surface, made wholly or partly of the hair of the Angora goat, alpaca, or other hke animals, and articles made whoUy or in chief value of such plushes, velvets, or pile fabrics, 45 per centum ad valorem. 310. The provisions of this schedule (K) shall be effective on and after the first day of January, nineteen hundred and fourteen, until which date the rates of duty now provided by Schedule K of the existing law shall remain in fuU force and effect. SCHEDULE L— SILKS AND SILK GOODS. 311. Silk partially manufactured from cocoons or from waste silk and not further advanced or manufactured than carded or combed silk, and silk noils exceeding two inches in length, 20 cents per pound. 312. Spun silk or schappe silk yarn, 35 per centum ad valorem. 313. Tnrown silk not more advanced than singles, tram, or organ- zine, sewing silk, twist, floss, and silk threads or yarns of every descrip- tion made from raw silk, 15 per centum ad valorem. 314. Velvets, plushes, chenilles, velvet or plush ribbons, or other pile fabrics, composed of silk or of which silk is the component material of chief value, 50 per centum ad valorem. 315. Handkerchiefs or mufflers composed wholly or in chief value of silk, finished or unfinished; if cut^ not hemmed or hemmed only, 40 per centum ad valorem; if hemstitched or imitation hemstitched', or revered, or having drawn threads, but not embroidered in any manner with an initial letter, monogram, or otherwise, 60 per centum ad valorem. (FCB.16.] 86 316. Ribbons, bandings, including hatbands, belts, beltinM, bind ings, all of the foregoing not exceeding twelve inches in widfli and ii with fast edges, bone casings, braces, cords, cords and tassels, garters, suspenders, tubings, and webs and webbings; aU the foregoing made of silk or of which silk or silk and india rubber are the component materials of chief value, if not embroidered in any manner, and not specially provided for in this section, 45 per centum ad valorem. 317. 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 the foregoing composed of silk or of which silk or silk and india rubber are the component materials of chief value, not specially provided for in this section, 50 per centum ad valorem. 318. Woven fabrics, in the piece or otherwise, of which silk is the component material of chief value, and all manufactures of silk, or of which silk or sUk and india rubber are the component materials of chief value, not specially provided for in this section, 45 per centum ad valorem. 319. Yarns, threads, filaments of artificial or imitation sUk, or ol artificial or imitation horsehair, by whatever name known, aud bj whatever process made, 35 per centum ad valorem; beltings, uords, tassels, ribbons, or other articles or fabrics composed wholly or in chief value of yarns, threads, filaments, or fibers of artificial or imitation silk or of artificial or imitation horsehair, or of yarns, threads, filaments or fibers of artificial or imitation silk, or of artificial or imitation horsehair and india rubber, by whatever name known,' and by whatever process made, 60 per centum ad valorem. SCHEDULE M— PAPERS AND BOOKS. 320. Sheathing paper, pulpboard in rolls, not laminated, roofing felt, common paper-box board, not coated, lined, embossed, printed or decorated in any manner, nor cut into shapes for boxes or other articles, 5 per centum ad valorem. 321. Filter masse or filter stock, composed wholly or in part of wood pulp, wood flour, cotton or other vegetable fiber, 20 per centum ad valorem. 322. Printing paper (other than paper commercially known as handmade or machme handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued above 2^ cents per pound, 12 per centum ad valorem: Provided, Tiowever, That if any country, dependency, province, or other subdivision of government shall impose any export duty, export hcense fee, or other charge of any kind whatsoever (whether in the form of addi- tional 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, valued above 2§ cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision 36 f*""- !••' of goTemment, upon either printing paper, or upon an amount of wood pulp, or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper. 323. Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, letter-copymg books, wholly or partly manufactured, crfipe paper and filtering paper, a,nd articles manufactured from any of the foregoing papers or of which such paper is the component material of chief value, 30 per centum ad valorem. 324. Papers wholly or partly covered with metal leaf or with gela- tin or flock, papers with white coated surface or surfaces, calender plate finished, hand dipped marbleized paper, parchment paper, and lithographic transfer paper not printed, 25 per centum ad valorem; papers with coated surface or surfaces suitable for covering boxes, not specially jirovided for, whether or not embossed or printed except by lithographic process, 40 per centum ad valorem; all other paper with coated surface or surfaces not specially provided for in this sec- tion; uncoated papers, gummed, or with the surface or surfaces wholly or partly decorated or covered with a design, fancy effect, pattern, or character, whether produced in the pulp or otherwise except by litho- graphic process, cloth-lined or reenforced papers, and grease-proof and imitation parchment papers which have been supercalendered and rendered transparent or partially so, by whatever name known, all other grease-proof and imitation parchment papers, not specially provided for in this section, by whatever name known, bags, envelopes, and all other articles composed wholly or in chief value of any of the foregoing papers, not specially provided for in this section, and aU boxes of paper or papier m§,che or wood covered with any of the fore- going papers or covered or Uned with cotton or other vegetable fiber, 35 per centum ad valorem; albuminized or sensitized paper or paper otherwise surface-coated for photographic purposes, 25 per centum ad valorem; plain basic papers for albuminizing, sensitizing, baryta coating, or for photographic or solar printing processes, 15 per centum ad valorem. 325. Pictures, calendars^ cards, booklets, labels, flaps, cigar bands, placards, and other articles composed wholly or in chief value of paper lithographically printed in whole or in part from stone, gelatin, metal, or other material (except boxes, views of American scenery or objects, and music, and illustrations when forming a part of a periodical or newspaper or of bound or unbound books, accompanying the same, not specially provided for in this section) shall pay duty at the follow- ing rates: Labels and flaps printed in less than eight colors (bronze printing to be counted as two colors), but not printed in whole or in part of metal leaf, 15 cents per pound; cigar bands of the same number of colors and printings, 20 cents per pound ; labels and flaps printed in eight or more colors (bronze printing to be counted as two colors), but not printed in whole or in part of metal leaf, 20 cents per pound; cigar bands of the same number of colors and printings, 25 cents per pound; labels and flaps printed in whole or in part of metal leaf, 35 cents per pound; cigar bands printed in whole or in part of metal leaf, 40 cents per pound; booklets, 7 cents per pound; all other articles not exceeding eight one-thousandths of an inch in thickness, 15 cents per pound; exceeding eight one-thousandths of an inch and not exceeding twenty one-thousandths of an inch in thickness and less than thirty- rrm. 16.) 3Y five square inches cutting size in dimension, 5 cents per pound; ex ceeding eight and not exceeding twenty one-thousandths of an inch in thicltness and thirty-five square inches and over cutting size in diniension, 7 cents per pound; exceeding twenty one-thousandths of an inch in thickness, 5 cents per pound, providing 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 litho- graphed material found in the article, but for the purpose of this paragraph the thickness of lithographs mounted or pasted upon paper, cai'dboard, or other material shall be the combined thickness of the lithograph and the foundation upon which it is mounted or pasted; boote of paper or other material for children's use, lithographically printed in whole or in part, not exceeding in weight twenty-four ounces each, 4 cents per pound; fashion magazines or periodicals printed in whole or in part by lithographic process or decorated by hand, 6 cents per pound; booklets, wholly or in chief value of paper, decorated in whole or in part by hand or by spraying, whether or not lithographed, 10 cents per pound; decalcomanias in ceramic colors, weighing not over one hundred pounds per thousand sheets, on a basis of twenty by thirty inches in dimensions, 60 cents per pound; all other decalcomanias, except toy decalcomanias, 15 cents per pound. 326. Writing, letter, note, drawing, handmade paper and paper commercially known as handmade paper and machine handmade paper, japan paper and imitation japan paper by whatever name known, and ledger, bond, record, tablet, typewriter, and onionskin and imitation onionskin papers calendered or uncalendered, whether or not any such paper is ruled, bordered, embossed, printed, lined, oi decorated in any manner, 25 per centum ad valorem. 327. Paper envelopes, folded or flat, not specially provided for in this section, 15 per centum ad valorem. 328. Jacquard designs on ruled paper, or cut on Jacquard cards, and parts of such designs, cardboard and bristol board, press boards or press paper, paper hangings with paper back or composed wholly or m chief value oi paper, and wrapping paper not specially provided for in this section, 25 per centum ad valorem. 329. Books of all kinds, bound or unbound, including blank books, slate books and pamphlets, engravings, photographs, etchings, maps, charts, music in boofc or sheets, and printed matter, all the foregoing, and not specially provided for in this section, 15 per centum ad valorem, views of any landscape, scene, building, place or locality in the United States, on cardboard or paper, not thinner than eight one-thousandths of one inch, by whatever process printed or produced, including those wholly or in part produced by either lithographic oi photogelatin process (except show cards), bound or unbound, or in any other form, 20 cents per pound; "thinner than eight one- thousandths of one inch, $2 per thousand. 330. Photograph, autograph, scrap, post-card, and postage-stamp albums^ wholly or partly manufactured, 25 per centum ad valorem. 331. Playing cards, 60 per centum ad valorem. 332. Papers or cardboard, cut, die cut, or stamped into designs or shapes, such as initials, monograms, lace, borders, or other forms, and all post cards, not including American views, plain, decorated, embossed, or printed, except by lithographic process, and all papers 38 'P""' '*•' and manufactures of paper or of which paper is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem. SCHEDULE N— SUNDRIES. 333. Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for faciUty in transportation only, 35 per centum ad valorem; curtains, and other articles not embroidered nor appliqu^d and not specially pro- vided for in this section, composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, 50 per centum ad valorem. 334. Eamie hat braids, 40 per centum ad valorem; manufactures of ramie hat braids, 50 per centum ad valorem. 335. Braids, plaits, laces, and willow sheets or squares, composed whoUy or in chief value of straw, chip, grass, palm leaf, wiUow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained, 15 per centum ad valorem; if bleached, dyed, colored, or stained, 20 per centum ad valorem; hats, bonnets, and hoods com- posed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufactured, but not blocked or trimmed, 25 per centum ad valorem ; if blocked or trimmed, and in chief value of such materials, 40 per centum ad valorem. But the terms "grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. 336. Brooms, made of broom corn, straw, wooden fibre, or twigs, 15 per centum ad valorem; brushes and feather dusters of all kinds, and hair pencils in quills or otherwise, 35 per centum ad valorem. 337. Bristles, sorted, bunched, or prepared, 7 cents per pound. 338. Button forms of lastings, mohair or silk cloth, or other manu- factures of cloth, woven or made in patterns of such size, shape, oi form as to be fit for buttons exclusively, and not exceeding eight inches in any one dimension, 10 per centum ad valorem. 339. Buttons of vegetable ivory in sizes thirty-six lines and larger, 35 per centum ad valorem ; below thirty-six hnes, 45 per centum ad valorem; buttons of shell and pearl in sizes twenty-six lines and larger, 25 per centum ad valorem; below twenty-six Unes, 45 per centum ad valorem; agate buttons and shoe buttons, 15 per centum ad valorem; parts of buttons and button molds or blanks, finished or unfinished, and all collar and cuff buttons and studs composed wholly of bone, mother-of-pearl, ivory, or agate, all the foregoing and buttons not specially provided for in this section, 40 per centum ad valorem. 340. Cork bark, cut into squares, cubes, or quarters, 4 cents per pound; manufactured cork stoppers, over three-fourths of an inch in diameter, measured at the larger end, and manufactured cork disks, wafers, or washers, over three-sixteenths of an inch in thick- ness, 12 cents per pound; manufactured cork stoppers, three-fourtha of an inch or less in diameter, measured at the larger end, and manu- factured cork disks, wafers, or washers, three-sixteenths of an inch or less in thickness, 15 cents per pound; cork, artificial, or cork sub- stitutes manufactured from cork waste, or granulated corks, and not Tdb. 16.1 89 otherwise provided for iu this section, 3 cents per pound; cork insu- lation, wholly or in chief value of granulated cork, in slabs, boards, planks, or molded forms, J cent per pound; cork paper, 35 per centum ad valorem ; manufactures wholly or in chief value of cork or of cork bark, or of artificial cork or bark substitutes, granulated or ground cork, not specially provided for in this section, 30 per centum ad valorem. 341. Dice, dominoes, draughts, chessmen, chess balls, and billiard, pool, bagatelle balls, and poker chips, of ivory, bone, or other materials, 50 per centum ad valorem. 342. DoUs, and parts of dolls, doll heads, toy marbles of whatever materials composed, and all other toys, and parts of toys, not com- posed of china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for m this section, 35 per centum ad valorem. 343. Emery grains and emery, manufactured, ground, pulverized, or refined, 1 cent per pound; emery wheels, emery files, emery paper, and manufactures of which emery or corundum is the component material of chief value, 20 per centum ad valorem. 344. Firecrackers of aU kinds, 6 cents per pound; bombs, rockets, Roman candles, and fireworks of all descriptions, not specially pro- vided for in this section, 10 cents per pound; the weight on all the foregoing to include all coverings, wrappings, and packing material. 345. Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than one hundred matches per box, 3 cents per gross; when imported other- wise than in boxes containing not more than one hundred matches each, I of 1 cent per one thousand matches ; wax matches, fusees, wind matches, and all matches in books or folders or having a stained, dyed, or colored stick or stem, and tapers consisting of a wick coated with an inflammable substance, and night lights, 25 per centum ad valorem: Provided, That in accordance with section ten of "An Act to provide for a tax upon white phosphorus matches, and for other purposes," approved April ninth, nineteen hundred and twelve, white phosphorus matches manufactured wholly or in part in any foreign country shall not be entitled to enter at any of the ports of the United States, and the importation thereof is hereby prohibited: Provided further, That nothing in this Act contained shall be held to repeal or modify said Act to provide for a tax upon white phosphorus matches, and for other purposes, approved April ninth, nineteen hundred and twelve. 346. Percussion caps, cartridges, and cartridge shells empty, 15 Eer centum ad valorem; blasting caps, $1 per thousand; mining, lasting, or safety fuses of aU kinds, 15 per centum ad valorem. 347. Feathers and downs, on the skin or otherwise, crude or not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for in this section, 20 per centum ad valorem; when dressed, colored, or otherwise advanced or manu- factured in any manner, and not suitable for use as millinery orna- ments, including quilts of down and manufactures of down, 40 per centum ad valorem; artificial or ornamental feathers suitable for use as millinery ornaments, artificial and ornamental fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this section, 60 per centum ad valorem; boas, boutonnieres, wreaths, and all articles not specially 40 (P^- •• ' provided for in this section, composed wholly or in chief value of any of the feathers, flowers, leaves, or other material herein men- tioned, 60 per centum ad valorem: Provided, That the importation of aigrettes, egret plumes or so-called osprey plumes, and the feathers, quUls, heads, wings, tails, skins, or parts of skins, of wUd birds, either raw or manufactured, and not for scientific or educational purposes, is hereby prohibited; but this provision shall not apply to the feathers or plumes of ostriches, or to the feathers or plumes of domestic fowls of any kind. 348. Furs dressed on the skin, not advanced further than dyeing, 30 per centum ad valorem; plates and mats of dog and goat skins, 10 per. centum ad valorem; manufactures of furs, further advanced than dressing and dyeing, when prepared for use as material, joined or sewed together, including plates, linings, and crosses, except plates and mats of dog and goat skins, and articles manufactured from fur not specially provided for in this section, 40 per centum ad valorem; articles of wearing apparel of every description partly or wholly manufactured, composed of or of which hides or skins of cattle of the bovine species, or of the dog or goat are the component material of chief value, 15 per centum ad valorem; articles of wearing apparel of every description partly or wholly manufactured, composed oi or of which fur is the component material of chief value, not specially provided for in this section, 50 per centum ad valorem; furs not on the skin, prepared for hatters' use, including fur skins carroted, 15 per centum ad valorem. 349. Fans of all kinds, except common palm-leaf fans, 50 per centum ad valorem. 350. Gun wads of all descriptions, 10 per centum ad valorem. 351. Human hair, raw, 10 per centum 'ad valorem; if cleaned or commercially known as drawn, but not manufactured, 20 per centum ad valorem; manufactures of human hair, including nets and net- tings, or of which human hair is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem. 352. Hair, curled, suitable for beds or mattresses, 10 per centum ad valorem. 353. Haircloth, known as "crinoline" cloth, 6 cents per square yard; haircloth, laiown as "hair seating," and hair press clotn, 15 cents per square yard. 354. Hats, bonnets, or hoods, for men's, women's, boys', or chil- dren's wear, trimmed or untrimmed, including bodies, hoods, pla- teaux, forms or shapes, for hats or bonnets, composed wholly or in chief value of fur of the rabbit, beaver, or other animals, 45 per centum ad valorem. 355. Indurated fiber ware and manufactures of pulp, not specially provided for in this section, 25 per centum ad valorem. 356. Jewelry, commonly or commercially so known, valued above 20 cents per dozen pieces, 60 per centum ad valorem; rope, curb, cable, and fancy patterns of chain not exceeding one-haJi inch in diameter, width, or thickness, valued above 30 cents per yard; and articles valued above 20 cents per dozen pieces designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, card cases, chains, cigar cases, cigar cutters, cigar holders, cigarette cases, cigarette holders, coin holders, collar, cufF, and dres3 buttons, combs, match boxes, mesh bags and purses, millinery, military, and hair ornaments, pins, powder cases, stamp cases, vanity cases, and Uke articles; all the foregoing and parts thereof, finished or partly finished, composed of metal, whether or not enameled, washed, covered, or plated, including rolled gold plate, and whether or not set with precious or semiprecious stones, pearls, cameos, coral, or amber, or with imitation precious stones or imitation pearls, 60 per centum ad valorem. Stampings, galleries, mesh and other materials of metal, whether or not set with glass or paste, finished or partly finished, separate or in strips or sheets, suitable for use in the manufacture of any of the foregoing articles in this para- graph, 50 per centum ad valorem. 357. 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, whether in their natural form or broken, and bort: any of the foregoing not set, and diamond dust, 10 per centum ad valorem; pearls and parts thereof, drilled or un- drilled, but not set or strung; diamonds, coral, rubies, cameos, and other precious stones and semiprecious stones, cut but not set, and suitable for use in the manufacture of jewelry, 20 per centum ad valorem ; imitation precious stones, including pearls and parts thereof, for use in the manufacture of jewelry, doublets, artificial, or so-called synthetic or reconstructed pearls and parts thereof, rubies, or other precious stones, 20 per centum ad valorem. 358. Laces, lace window curtains not specially provided for in this section, coach, carriage, and automobile laces, and all lace articles of whatever yarns, threads, or filaments composed; handkerchiefs, nap- kins, wearing apparel, and all other articles or fabrics made wholly or in part of lace or of imitation lace of any land; embroideries, wear- ing apparel, handkerchiefs, and all articles or fabrics embroidered in any manner by hand or machinery, whether with a plain or fancy initial, monogram, or otherwise, or tamboured, appliqu6d, or scal- loped by hand or machinery, any of the foregoing by whatever name known; edgings, insertings, galloons, nets, nettings, veils, veiUngs, neck rufflings, ruchings, tuckings, flouncings, flutings, quiUings, orna- ments; braids, loom woven and ornamented in the process of weav- ing, or made by hand, or on any braid machine, knitting machine, or lace machine, and not specially provided for; trimmings not specially provided for; woven fabrics or articles from which threads have been omitted, drawn, punched, or cut, and with threads introduced after weaving, forming figures or designs, not including straight hemstitch- ing; and articles made in whole or in part of any of the foregoing fabrics or articles ; all of the foregoing of whatever yams, threads, or filaments composed, 60 per centum ad valorem. 359. Chamois skins, 15 per centum ad valorem; pianoforte, piano- forte action, enameled upholstery leather, and glove leathers, 10 per centum ad valorem. 360. Bags, baskets, belts, satchels, card cases, pocketbooks, jewel boxes, portfolios, and other boxes and cases, made wholly of or in chief viue of leather or parchment, not jewelry, and manufactures of leather or parchment, or of which leather or parchment is the com- ponent material of chief value, not specially provided for in this sec- tion, 30 per centum ad valorem; any of the foregoing permanently 42 (PTB.w fitted aud furnished with traveliiig, bottle, drinking, dining, luncheon and similar sets, 35 per centum ad valorem. 361. Gloves, not specially provided for in this section, made wholly or in chief value of leather, whether wholly or partly manufactured, shall pay duty at the following rates, the lengths stated in each case being the extreme length when stretched to their full extent, namely; 362. Men's, women's, or children's "glac6" finish, Schmaschen (of sheep origin), not over fourteen inches m length, $1 per dozen pairs; over fourteen inches in length, 25 cents additional per dozen pairs for each inch in excess of fourteen inches. 363. All other women's or children's gloves wholly or in chief value of leather, not over fourteen inches in length, $2 per dozen pairs; over fourteen inches in length, 25 cents additional per dozen pairs for each inch in excess of fourteen inches; all men's leather gloves not specially provided for in this section, $2.50 per dozen pairs. 364. In addition to the foregoing rates there shall be paid the fol- lowing cumulative duties : On all leather gloves when lined with cot- ton or other vegetable fiber, 25 cents per dozen pairs; when lined with a knitted glove or when lined with silk, leather, or wool, 50 cents per dozen pairs; when lined with fur, $2 per dozen pairs; on all piqu6 and prixseam gloves, 25 cents per dozen pairs. 365. Glove tranks, with or without the usual accompanying pieces, shall pay 75 per centum of the duty provided for the gloves in the fabrication of which they are suitable. 366. Manufactures of catgut, or whip gut, or worm gut, including strings for musical instruments; any of the foregoing or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 20 per centum ad valorem. 367. Manufactures of amber, asbestos, bladders, or wax, or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 10 per centum ad valorem; yarn and woven fabrics composed wholly or in chief value of asbestos, 20 per centum ad valorem. 368. Manufactures of bone, chip, grass, horn, India rubber or gutta- percha, palm leaf, quiUs, straw, weeds, or whalebone, or of whidi any of them is the component material of chief value not otherwise specially provided for in this section, shall be subject to the following rates: Manufactures of india rubber or gutta-percha, commonly known as druggists' sundries, 15 per centum ad valorem; manufac- tures of india rubber or gutta-percha, not specially provided for in this section, 10 per centum ad valorem; palm leaf, 15 per centum ad valorem; bone, chip, horn, quills, and whalebone, 20 per centum ad valorem; grass, straw, and weeds, 25 per centum ad valorem; combs composed wholly of horn or of horn and metal, 25 per centum ad valorem. The terms "grass" and "straw" shall be understood to mean these substances in their natural state, and not the separated fibers thereof. 369. Ivory tusks in their natural state, or cut vertically across the grain only, with the bark left intact, 20 per centum ad valorem; manufactures of ivory or vegetable ivory, or of which either of these substances is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem ; manufactures JPtm. 16.1 43 of mother-of-pearl and shell, plaster of Paris, papier-ni9,ch6, and vulcanized india rubber known as "hard rubber," or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem; shells engraved, cut, ornamented, or otherwise manufactured, 25 per centum ad valorem. 370. Masks, of whatever material composed, 25 per centum ad valorem. 371. Matting made of cocoa fiber or rattan, 5 cents per square yard; mats made of cocoa fiber or rattan 3 cents per square foot. 372. Moss and sea grass, eelgrass, and seaweeds, if manufactured or dyed, 10 per centum ad valorem. 373. Musical instruments or parts thereof, pianoforte actions and parts thereof, cases for musical instruments, pitch pipes, tuning forks, tuning hammers, and metronomes; strings for musical instruments, composed wholly or in part of steel or other metal, aU the foregoing, 35 per centum ad valorem. 374. Phonographs, gramophones, graphophones, and similar arti- cles, or parts thereof, 25 per centum ad valorem. 375. Violin rosin, in boxes or cases or otherwise, 10 per centum ad valorem. 376. Works of art, including paintings in oil or water-colors, pas- tels, pen and ink drawings, or copies, replicas or reproductions of any of the same, statuary, sculptures, or copies, replicas or reproductions thereof, and etchings and engravings, not specially provided for in this section, 15 per centum ad valorem. 377. Peat moss, 50 cents per ton. 378. Pencils of paper or wood, or other material not metal, filled with lead or other material, pencils of lead, 36 cents per gross, but in no case shall any of the foregoing pay less than 25 per centum ad valorem; slate pencils, 25 per centum ad valorem. 379. Pencil leads not in wood or other material, 10 per centum ad valorem. 380. Photographic cameras, and parts thereof, not specially pro- vided for in this section, photographic dry plates, not specially pro- vided for in this section, 15 per centum ad valorem; photographic- film negatives, imported in any form, for use in any way in connec- tion with moving-picture exhibits, or for making or reproducing f)ictures for such exhibits, exposed but not developed, 2 cents per inear or running foot; if exposed and developed, 3 cents per linear or running foot; photographic-film positives, imported in any form, for use in any way in connection with moving-picture exhibits, in- cluding herein all moving, motion, motophotography or cinematog- raphy film pictures, prints, positives or duplicates of every kind and nature, and of whatever substance made, 1 cent per linear or ninning foot: Provided, Jiowever, Tha't all photographic-films imported under this section shall be subject to sucn censorship as may be imposed by the Secretary of the Treasury. 381. Pipes and smokers' articles: Common tobacco pipes and pipe bowls made wholly of clay, 25 per centum ad valorem; other pipes and pipe bowls of whatever material composed, and all smokers' ar- ticles whatsoever, not specially provided for in this section, including cigarette books, cigarette-book covers, pouches for smoking or chew- 44 I'""- **■' ing tobacco, and cigarette paper in all forms, except cork paper, 50 per centum ad valorem; meerschaum, crude or immanufactured, 20 per centum ad valorem. 382. Plush, black, known commercially as hatters' plush, composed of silk, or of silk and cotton, such as is used for making men's hats, 10 per centum ad valorem. 383. Umbrellas, parasols, and sunshades covered with material other than paper or lace, not embroidered or appliqu6d, 35 per centum ad valorem. Sticks for umbrellas, parasols, or sunshades, and walk- ing canes, finished or unfinished, 30 per centum ad valorem. 384. Waste, not specially provided for in this section, 10 per centum ad valorem. 385. That there shall be levied, collected, and paid on the impor- tation of aU raw or unmanufactured articles not enumerated or pro- vided for in this section, a duty of 10 per centum ad valorem, and on aU articles manufactured, in wnole or m part, not provided for in this section, a duty of 15 per centum ad valorem. 386. That 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 sec- tion as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenu- merated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed whoUy 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 material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any im- ported article, it shall pay duty at the highest of such rates. FREE LIST. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, the articles men- tioned 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: 387. Acids: Acetic or pyroligneous, arsenic or arsenious, carbolic, chromic, fiuoric, hydrofluoric j hydrochloric or muriatic, nitric, phos- phoric, phthalic, prussic, silicic, sulphuric or oil of vitriol, and valeri- anic. 388. Aconite. 389. Acorns, raw, dried or undried, but unground. 390. Agates, Tmmanufactured. 391. Agricultural implements: Plows, tooth and disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers horserakes, cultivators, thrashing machines, cotton gins, machinery for use iH the manufacture of sugar, wagons and carts, and all other agricultural implements of any kmd and description, whether specifi- cally mentioned herein or not, whether in whole or in parts, including repair parts. 392. Albumen, not specially provided for in this section. 393. Alcohol, methyl or wood. 394. Alizarin, natural or synthetic, and dyes obtained from alizarin, anthracene, and carbazol. 395. Ammonia, sulphate of, perchlorate of, and nitrate of. 396. Antimony ore and stibnite containing antimony, but only as to the antimony content. 397. Any animal imported by a citizen of the United States, specially for breeding purposes, shall be admitted free, whether intended to be used by the unporter himself or for sale for such pur- poses: Provided, That no such animal shall be admitted free unless pure bred of a recognized breed, and duly registered in a book of record recognized by the Secretary of Agriculture for that breed; And 'provided further, That the certificate of such record and pedi- gree of such animal shall be produced and submitted to the Deparlr ment of Agriculture, duly authenticated by the proper custodian of such book of record, together with an affidavit of the owner, agent, or importer that the animal imported is the identical animal described in said certificate of record and pedigree. The Secretary of Agricul- ture may prescribe such regulations as may be required for deter- mining tne purity of breeding and the identity of such animal: And frovided further. That the collectors of customs shall require a cer- tificate from the Department of Agriculture stating that such ani- mal is pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed. The Secretary of the Treasury may prescribe such additional regu- lations as may be required for the strict enforcement of this provision. Horses, mules, and asses straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, shall be dutiable unless brought back to the United States within six months, in which case they shall be free of duty, under regulations to be prescribed by the Secretary of the Treasury: -47!^ 'provided fur- ther, That the provisions of this Act shall apply to all such animals as have been imported and are in quarantine or otherwise in the cus- tody of customs or other officers of the United States at the date of the taking effect of this Act. 398. Animals brought into the United States temporarily for a period not exceeding six months, for the purpose of breeding, exhi- bition or competition for prizes offered by any agricultural, polo, or racing association; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury; also teams of animals, including their harness and tackle, and the wagons or other vehicles actually owned by persons emigrating from foreign coun- tries to the United States with their f amihes, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; and wild animals intended for exhi- bition in zoological collections for scientific and educational puj> poses, and not for sale or profit. 46 (Pw». wi 399. Annatto, roucou, rocoa, or Orleans, and all extracts of. 400. Antitoxins, vaccine virus, and all other serums derived from animals and used for therapeutic purposes. 401. Apatite. 402. Arrowroot in its natural state and not manufactured. 40.3. Arsenic and sulphide of arsenic, or orpiment. 404. Articles the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; steel boxes, casks, barrels, carboys, bags, and other containers or coverings of American manufacture ex- ported filled with American products, or exported empty and returned filled with foreign products, including shoolcs and staves when re- turned as barrels or boxes; also quicksilver flasks or bottles, iron or steel drums of either domestic or foreign manufacture, used for the shipment of acids, or other chemicals, which shall have been actually exported from the United States; but proof of the identity of such articles shall be made, under 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- revenue tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded; photographic dry plates or films of American manufacture (except 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 manufacture, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury; articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secretary of the Treasury: Provided, That this paragraph -shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manufac- tured in bonded warehouse and exported under any provision of law: And frovided further, That when manufactured tobacco which has been exported without payment of internal-revenue tax shaU be reimported it shall be retained in the custody of the collector of cus- toms until internal-revenue stamps in payment of the legal duties shall be placed thereon: Arid provided further. That the provisions of this paragraph shall not apply to animals made dutiable under the provisions of paragraph 397. 405. Asafetida. 406. Asbestos, unmanufactured. 407. Ashes, wood and lye of, and beet-root ashes. 408. Bagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton, composed of single yarns made of jute, jute butts, seg, Russian seg. New Zealand tow, Norwegian tow, aloe, miU waste, cotton tares, or other material not bleached, dyed, colored, stained, painted, or printed, not exceeding sixteen threads to the square inch, (Pub. 16.) 47 counting the warp and filling, and weighing not less than fifteen ounces per square yard; plain woven fabrics of single jute yarns by whatever name known, not bleached, dyed, colored, stained," printed, or rendered noninflummable by any process ; and waste of any of the above articles suitable for the manufacture of paper. 409. Balm of Gilead. 410. Barlis, cinchona or other, from which quinine may be extracted. 411. Bauxite or beauxite, crude, not refined or otherwise advanced in condition from its natural state. 412. Beeswax. 413. Bells, broken, and bell metal, broken and fit only to be remanufactured. 414. Bibles, comprising the books of the Old or New Testament, or both, bound or unbound. 415. AH binding twine manufactured from New Zealand henip, manila, istle or Tampico fiber, sisal grass, or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding seven himdred and fifty feet to the pound. 416. Birds and land and water fowls, not specially provided for in this section. 417. Biscuits, bread, and wafers, not specially provided for in this section. 418. Bismuth. 419. Bladders, and all integuments, tendons and intestines of animals and fish sounds, crude, dried or salted for preservation only, and unmanufactured, not specially provided for in this section. 420. Blood, dried, not specially provided for in this section. 421. Blue vitriol, or sulphate of copper; acetate and subacetate of copper, or verdigris; 422. Bolting cloths composed of sUk, imported expressly for milling purposes, and so permanently marked as not to be available for any other use. Press cloths composed of camel's hair, imported expressly for oil milling purposes, and marked so as to indicate that it is for such purposes, and cut into lengths not to exceed seventy-two inches and woven in widths not under ten inches nor to exceed fifteen inches and weighing not less than one-half pound per square foot. 423. Bones, crude, burned, calcined, ground, steamed, but not otherwise manufactured, and bone dust or animal carbon, bone meal, and bone ash. 424. Books, engravings, photographs, etchings, bound or unbound, maps and charts imported oy authority or for the use of the United States or for the use of the Library of Congress. 425. Books, maps, music, engravings, photographs, etchings, litho- graphic prints, bound or unbound, and charts, which shall have been Erinted more than twenty years at the date of importation, and all ydrographjc charts, and publications issued for their subscribers or exchanges by scientific and literary associations or academies, or publications of individuals for gratuitous private circulation, not advertising matter, and public documents issued by foreign govern- ments. 426. Books and pamphlets printed wholly or chiefly in languages other than English; also books and music, in raised print, used exclu- sively by the blind, and all textbooks used in schools and other educa- 48 ^■- ''•1 tional institutions; Braille tablets, cubarithmes, special apparatus and objects serving to teach the blind, including prmting apparatus, machines, presses, and types for the use and benefit of the blind exclusively. 427. Books, maps, music, engravings, photographs, etchings, lithographic priats, and charts, specially imported, not more than two copies in any one invoice, 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 learning in the United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe. 428. Books, libraries, usual and reasonable furniture, and similar household effects of persons or f amiUes from foreign countries, all the foregoing if actually used abroad by them not less than one year, and not mtended for any other person or persons, nor for sale. 429. Borax, crude and unmanufactured, and borate of lime, soda, and other borate material, crude and unmanufactured, not otherwise provided for in this section. 430. Brass, old brass, clippings from brass or Dutch metal, all the foregoing, fit only for remanufacture. 431. Brazilian pebble, unwrought or unmanufactured. 432. Bristles, crude, not sorted, bunched, or prepared. 433. Bromin. 434. Broom com. 435. Buckwheat and buckwheat flour. 436. Bullion, gold or silver. 437. Burgundy pitch. 438. Burrstones, manufactured or bound up into millstones. 439. Cadmium. 440. Calcium, acetate of, brown and gray, and chloride of, crude; calcium carbide and calcium nitrate. 441. Cash registers, linotype and all typesetting machines, sewing machines, typewriters, shoe machinery, cream separators valued at not exceeding $75, sand-blast machines, sludge machines, and tar and oil spreading machines used in the construction and maintenance of roads and in improving them by the use of road preservatives, all the foregoing whether imported in whole or in parts, including repair parts. 442. Castor or castoreum. 443. Catgut, whip gut, or worm gut, unmanufactured. 444. Cement, Roman, Portland, and other hydraulic. 445. Cerium, cerite, or cerium ore. 446. Chalk, crude, not ground, bolted, precipitated, or otherwise manufactured. 447. Charcoal, blood char, bone char, or bone black, not suitable for use as a pigment. 448. Chromate of iron or chromic ore. 449. Chyomium, hydroxide of, crude. 450. Common blue clay and Gross-Almerode glass-pot clay, in cases or casks, suitable for the manufacture of crucibles and glass melting pots or tank blocks. (Pot. M.) 4g 461. Coal, anthracite, bituminous, culm, slack, and shale; coke: compositions used for fuel in which coal or coal dust is the component material of chief value, whether in briquets or other form. 452. Coal tar, crude, pitch of coal tar, wood or other tar, dead or creosote oil, and products of coal tar known as anthracene and anthracene oil, naphthalin, phenol, and cresol. 453. Cobalt and cobalt ore. 454. Cocculus indicus. 455. Cochineal. 456. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 457. Coffee. 458. Coins of gold, silver, copper, or other metal. 459. Coir, and coir yarn. 460. Composition metal of which copper is the component material of chief value, not specially provided for in this section. 461. Copper ore; regulus of, and black or coarse copper, and copper cement; old copper, fit only for remanufacture, copper scale, cup- pings from new copper, and copper in plates, bars, mgots, or pigs, not manufactured or specially provided for in, this section. 462. Copperas, or sulphate of iron. 463. Coral, marine, uncut, and unmanufactured. 464. Cork wood, or cork bark, unmanufactured, and cork waste, shavings, and cork refuse of all kinds. 465. Corn or maize. 466. Corn meal. 467. Cotton, and cotton waste or flocks. 468. Cryolite, or kryolith. 469. Cudbear. 470. Curling stones, or quoits, and curling-stone handles. 471 . Curry, and curry powder. 472. Cuttlefish bone. 473. Dandelion roots, raw, dried or undried, but unground. 474. Glaziers' and engravers' diamonds, unset, miners' diamonds, 475. Divi-divi. 476. Dragon's blood. 477. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, gum resin, herbs, leaves, lichens, mosses, logs, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds; any of the foregoing which are natural and uncom- pounded drugs and not edible and not specially provided for in this section, and are in a crude state, not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending m»nu- facture: Provided, That no article containing alcohol shall be ad- mitted free of duty under this paragraph. 478. Eggs of poultry, birds, fish, and insects (except fish roe pre- served for food purposes): Provided, however. That the importa- tion of eggs of game birds or eggs of birds not used for food, except specimens for scientific collections,^ is prohibited: Provided further, Tliat the importation of eggs of game birds for purposes of propaga- Pub. No. 16—13 4 50 t^*^ "•' tion is hereby authorized, under rules and regulations to be pre- scribed by the Secretary of the Treasury, 479. Emeiy ore and corundum, and crude artificial abrasives, not specially provided for. 480. Fans, common palm-leaf, plain and not ornamented or dec- orated Iq any maimer, and pahn leaf in its natural state, not colored, dyed, or otherwise advanced or manufactured. 481. Felt, adhesive, for sheathing vessels. 482. Fibrin, in all forms. 483. Fresh- water fish, and all other fish not otherwise specially provided for in this section. 484. Fish skins. 485. Flax straw, flax, not hackled or dressed; flax hackled, known as "dressed line," tow of flax and flax noils; hemp, and tow of hemp; hemp hackled, known as "line of hemp." 486. FUnt, flints, and flint stones, unground. 487. Fossils. 488. Fruits or berries, green, ripe, or dried, and fruits in brine, not specially provided for in this section. 489. Fruit plants, tropical and semitropical, for the purpose ol propagation or cultivation. 490. Fuhninates, fulminating powder, and other like articles not specially provided for in this section. 491. Furs and fur skins, undressed. 492. Gambler. 493. Glass enamel, white, for watch and clock dials. 494. Glass plates or disks, rough-cut or unwrought, for use in the manufacture of optical instruments, spectacles, and eyeglasses, and suitable only for such use: Provided, Tiowever, That such disks exceed- ing eight inches in diameter may he polished sufficiently to enable the character of the glass to be determined. 495. Gloves, made wholly or in chief value of leather made from horsehides, pigskins, and cattle hides of cattle of the bovine species, excepting calfskins, whether wholly or partly manufactured. 496. Goldbeaters' molds and goldbeaters' skins. 497. Grasses and fibers: Istle or Tampico fiber, jute, jute butts, manila, sisal grass, sunn, and all other textile grasses or fibrous vege- table substances, not dressed or manufactured in any maimer, and not specially provided for in this section. 498. Grease, fats, vegetable tallow, and oils (excepting fish oils), not chemically compounded, such as are commonly used in soap making or in wire drawing, or for stuffing or dressing leather, not speciafly provided for in this section. 499. Guano, manures, and all substances used only for manure, including basic slag, ground or unground, and calcium cyanamid or lime nitrogen. 500. Gum: Amber in chips valued at not more than 50 cents per pound, copal, damar, and kauri. 501. Gunpowder, and all explosive substances, not specially pro- vided for in this section, used for mining, blasting, and artillery purposes. 502. Gutta-percha, crude. 503. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially provided for in this section. (PDB.16.) 51 504. Hide cuttings, raw, with or without hair, and all other glue stock. 505. Hide rope. 506. Hides of cattle, raw or uncured, or dry, salted, or pickled. 507. Hones and whetstones. 508. Hoofs, unmanufactured. 509. Hoop or band iron, or hoop or band 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, for baling cotton or any other commodity. 510. Hop roots for cultivation. 511. Horns and parts of, including horn strips and tips, unmanu- factured. 512. Ice. 513. India rubber, crude, and milk of, and scrap or refuse india rubber, fit only for remanufacture. 514. Indigo, natural or synthetic, dry or suspended in water, and dyes obtained from indigo. 515. Iodine, crude, or resublimed. 516. Ipecac. 517. Iridium, osmium, palladium, rhodium, and ruthenium and native combinations thereof with one another or with platinum. 518. Iron ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites; uron in pigs, iron kentledge, spiegel- eisen, wrought iron and scrap and scrap steel; but nothing shaU be deemed scrap iron or scrap steel except second-hand or waste or refuse iron or steel fit only to be remanufactured; ferromanganese; iron in slabs, blooms, loops or other forms less finished than iron bars, and more advanced than pig iron, except castings, not specially provided for in this section. 519. Jalap. 520. Jet, unmanufactured. 521. Joss stick or joss fight. 522. Junk, old. 523. Kelp. 524. Kieserite. 525. Kyanite, or cyanite, and kainite. 526. Lac dye, crude, seed, button, stick, and shell. 527. Lactarene or casein. 528. Lard, lard compounds, and lard substitutes. 529. Lava, iinmanufactured. 530. All leather not specially provided for in this section and leather board or compressed leather; leather cut into shoe uppers or vamps or other forms suitable for conversion into boots or shoes; boots and shoes made wholly or in chief value of leather; leather shoe laces, finished or unfinished; harness, saddles, and saddlery, in sets or in parts, finished or unfinished. 531. Leeches. 532. Lemon juice, lime juice, and sour orange juice, all the fore- going containing not more than 2 per centum of alcohol. 533. Lifeboats and life-saving apparatus specially imported by societies and institutions incorporated or established to encourage the saving of human life. 634. Lunestone-rock asphalt; asphaltum, and bitumen. 635. Lithographic stones, not engraved. 52 P^ "1 tfie. Litmus, prepared or not prepared. 537. Loadstones. 538. Madder and munjeet, or Indian madder, ^ound or prepared, fcjid all extracts of. 539. Magnesite, crude or calcined, not purified. 540. Manganese, oxide and ore of. 541. Manna. 542. Manuscripts. 543. Marrow, crude. 544. Marshmallow or althea root, leaves or flowers, natural or un- jaanuf actured . 545. Meats: Fresh beef, veal, mutton, lamb, and pork; bacon and hams; meats of all kinds, prepared or preserved, not specially pro- vided for in this section: Provided, however, That none of the fore- going meats shall be admitted into the United States unless the same is healthful, wholesome and fit for human food and contains no dye, chemical, preservative, or' ingredient which renders the same un- healthful, unwholesome or unfit for human food, and unless the same also complies with the rules and regulations made by the Secre- tary of Agriculture, and that, after entry into the United States in compliance with said rules and reflations, said imported meats shall be deemed and treated as domestic meats within the meaning of and shall be subject to the provisions of the Act of June thirtieth, nine- teen handred and six (ITiirty-fourth Statutes at Large, page six hun- dred and seventy-four), commonly called the Meat Inspection Amendment, and the Act of June thirtieth, nioeteen hundred and six, (Thirty-fourth Statutes at Large, page seven hundred and sixty- eight), commonly called the Food and Drugs Act, and that the Sec- retary of Agriculture be and hereby is authorized to make rules and regulations to carry out the purposes of this paragraph, and that in such rules and regulations the Secretary of Agriculture may pre- scribe the terms and conditions for the destruction for food purposes of ail such meats offered for entry and refused admission into the United States imless the same be exported by the consignee within the time fixed therefor in such rules and regulations. 546. Medals of gold, silver, or copper, and other articles actually bestowed as trophies or prizes, and received and accepted as honorary distinctions. 547. Milk and cream, including milk or cream preserved or con- densed, or sterilized by heating or other processes, and sugar of mUk. b4S. Mineral salts obtained by evaporation from mineral waters, when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificially prepared and are only the product of a designated mineral spring. 549. Minerals, crude, or not advanced in value or condition by refijiing or grinding, or by other process of manufacture, not specially provided for in this section. 550. Miners' rescue appliances, designed for emergency use in mines where artificial breathing is necessary in the presence of poison- ouu gases, to aid in the saving of human life, and mmers' safety lamps, and parts, accessories, and appliances for cleaning, repairing, and operating all the foregoing. b51. Models of inventions and of other improvements in the arts, to be used exclusively as models and ineapable of any other use. IPlTB. Ill 53 552. Moss, seaweeds, and vegetable substances, crude or unmanu factured, not otherwise specially provided for in this section. 553. Myrobolans fruit. 554. Cut nails and cut spilses of iron or steel, horseshoe nails, horseshoe nail rods, hobnails, and all other wrought-iron or steel naUs not specially provided for in this section ; wire staples, wire naUj made of wrought u-on or steel, spikes, and horse, mule, or ox shoes, of iron or steel, and cut tacks, brads, or sprigs, 555. Needles, hand sewing and darnmg, and needles for shoe machines. 556. Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or paper- covered publications issued within six months of the time of entry, devoted to current literature of the day, or containing current litera- ture as a predominant feature, and issued regularly at stated periods, as weekly, monthly, or quarterly, and bearing the date of issue. 557. Nuts: Marrons, crude; coconuts in the shell and broken coco- nut meat or copra, not shredded, desiccated, or prepared in any manner; palm nuts and palm-nut kernels. 558. Nux vomica. 559. Oakum. 560. Oil cake. 561. OUs: Birch tar, cajeput, coconut, cod, cod liver, cottonseed, croton, ichthyol, juglandium, palm, palm-kernel, perilla, soya-bean, and olive oil rendered unfit for use as food or for anv but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of the Treasury and under regulations to be prescribed by him; Chinese nut oil, nut oU or oil of nuts not specially provided for in this section ; petroleum, crude or refined, and all products obtained from petroleum, including kerosene, benzine, naphtha, gasoline, paraffin, and parafiin oil; and also spermaceti, whale, and other fish oils of American fisheries, and all fish and other products of such fisheries. 562. Oleo stearin. 563. Orange and lemon peel, not preserved, candied, or dried. 564. Orchu, or orchil liquid. 565. Ores of gold, silver, or nickel, and nickel matte; ores of the platinum metals ; sweepings of gold and silver. 566. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, including jute, hemp and flax waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for in this section, mcluding old gunny cloth and old gunny bags, used chiefly for paper making. 567. Printing paper (other than paper commercially known as handmade or machme handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued at not above 2^ cents per pound, decalcom'ania paper not printed. 568. Parchment and vellum. 569. Paris green and London purple. 570. Pearl, mother of, and shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state. 54 iPw "■' 571. Personal effects, not merchandise, of citizens of the United States dying in foreign countries. 572. Pewter and biitannia metal, old, and fit only to be remanu- factured. 573. Philosophical and scientific apparatus, utensils, instruments, and preparations, including bottles and boxes containing the same, specially imported in good faith for the use and by order of any society or institution incorporated or established solely for religious, pliilo- sophical, educational, scientific, or literary purposes, or for the en- couragement 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, and articles solely for experimental purposes, when imported by any society or institution of the character herein described, subject to such regulations as the Secretary of the Treasury shall prescribe. 574. Phosphates, crude. 575. Phosphorus. 576. Photographic and moving-picture films, sensitized but not exposed or developed. 577. Plants, trees, shrubs, roots, seed cane, and seeds, imported by the Department of Agriculture or the United States Botanic Garden. 578. Platinum, unmanufactured or in ingots, bars, plates, sheets, wire, sponge, or scrap, and vases, retorts, and other apparatus, ves- sels, and parts thereof, composed of platinum, for chermcal uses. 579. Plumbago. 580. Potash: Crude, or "black salts"; carbonate of; cyanide of; sulphate of ; hydrate of, when not containing more than 15 per centum of caustic soda; nitrate of, or saltpeter, crude; and muriate of. 581. Potatoes, and potatoes dried, desiccated, or otherwise pre- pared, not specially provided for in this section : Provided, That any of the foregoing specified articles shall be subject to a duty of 10 per centum ad valorem when imported directly or indirectly from a country, dependency, or other subdivision of government which imposes a duty on such articles imported from the United States. 582. Professional books, implements, instruments, and tools of trade, occupation, or employment in the actual possession of persons emigrating to the United States owned and used by them abroad; but this exemption shall not be construed to include machinery or other articles unported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shaU it be construed to include theatrical scenery, properties, and apparel; but such arti- cles 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, snail be admitted free of duty under such regu- lations as the Secretary of the Treasury may prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation: Provided, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in case application shall be made therefor. 583. Pulu. 684. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. iPcB. uj 55 585. Radium and salts of, radioactive substitutes, selenium and salts of. 586. Rags, not otherwise specially provided for in this section. 587. Raflway bars, made of iron or steel, and railway bars made in part of steel, T rails, and punched ii-on or steel flat rails. 588. Rennets, raw or prepared. 589. Rye and rye flour. 590. Sago, crude, and sago flour. 591. Salicin. 592. Salep, or salop. 593. Salt. 594. Santonin, and its combinations with acids not subject to duty under this section. 595. Seeds: Cardamom, cauhflower, celery, coriander, cotton, cummin, fennel, fenugreek, hemp, hoarhound, mangelwurzel, mustard, rape, Saint John's bread or bean, sorghum, sugar beet, and su^ar cane for seed; bulbs and bulbous roots, not edible and not otherwise provided for in this section; all flower and grass seeds; coniferous evergreen seedlings; all the foregoing not specially provided for in this section. 596. Sheep dip. 597. Shotgun barrels, in single tubes, forged, rough bored. 598. Shrimps, lobsters, and other shellfish. 599. Silk cocoons and silk waste. 600. Silk, raw, in skeins reeled from the cocoon, or rereeled, but not wound, doubled, twisted, or advanced in manufacture in any way. 601. Silkworm eggs. 602. Skeletons and other preparations of anatomy. 603. Skins of hares, rabbits, dogs, goats, and sheep, undressed. 604. Skins of all kinds, raw, and hides not specially provided for in this section. 605. Soda, arseniate of, cyanide of, sulphate of, crude, or salt cake and niter cake, soda ash, silicate of, nitrate of, or cubic nitrate. 606. Soya beans. 607. Specimens of natural history, botany, and mineralogy, when importea for scientific pubhc collections, and not for sale. 608. Spunk. 609. Spurs and stilts used in the manufacture of earthen, porcelain, and stone ware. 610. Stamps: Foreign postage or revenue stamps, canceled or uncanceled, and foreign government stamped post cards bearing no other printing than the official imprint thereon. 611. Statuary and casts of sculpture for use as models or for art educational purposes only; regaha and gems, where specially im- ported in good faith for the use and by order of any society incor- porated or established solely for reUgious, 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 learning, orphan asylum, or public hospital in the United States, or any State or public Ubranr, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe; but the term "regalia" as herein used shall be held to embrace only such insignia of rank or ofl&ce or emblems as may be worn upon the person 56 if^- "•' or borne in the hand during public exercises of the society or institu- tion, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. 612. Steel engraved forms for bonds, debentures, stock certificates, negotiable receipts, notes and other securities; and engraved steel plates, dies and rolls, suitable for use in engraving or printing bonds, stock certificates or other securities. 613. Steel ingots, cogged ingots, blooms and slabs, die blocks or blanks, and billets, if made by the Bessemer, Siemens-Martin, open- hearth or similar processes, not containing alloy, such as nickel, cobalt, vanadium, chromium, tungsten, or wolfram, molybdenum, titanium, iridium, uranium, tantalum, boron, and similar alloys. 614. Stone and sand: Burrstone in bloclcs, rough or unmanufac- tured; rotten stone, tripoli, and sand, crude or manufactured; cliff stone, freestone, granite, sandstone, and limestone, unmanufactured, and not suitable for use as monumental or building stone; all of the foregoing not specially provided for in this section. 615. Strontia, oxide of, protoxide of strontian, and strontianite or mineral carbonate of strontia. 616. Strychnia or strychnine, and its combinations with acids not subject to duty under this section. 617. Sulphur in any form, brimstone, and sulphur ore as pyrites, or sulphuret of iron in its natural state, containing in excess of 2.5 per centum of sulphur. 618. Sumac, ground or unground. 619. Swine, cattle, sheep, and all other domestic live animals suitable for human food not otherwise provided for in this section. 620. Tagua nuts. 621. Talcum, steatite, and French chalk, crude and unground. 622. TaUow. 623. Tamarinds. 624. Tanning material: Extracts of quebracho, and of hemlock bark; extracts of oak and chestnut and other barks and woods other than dyewoods such as are commonly used for tanning not specially provided for in this section; nuts and nutgalls and woods used expressly for dyeing or tanning, whether or not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process; and articles in a crude state used in dyeing or tanning; all the foregoing not containing alcohol and not specially provided for in this section. 625. Tapioca, tapioca flour, cassava or cassady. 626. Tar and pitch of wood. 627. Tea not specially provided for in this section, and tea plants: Provided, That the cans, boxes, or other containers of tea packed in packages of less than five pounds each shaU be dutiable at the rate chargeable thereon if imported empty: Provided further, That nothing herein contained shall be construed to repeal or impair the provisions of an Act entitled "An Act to prevent the importation of impure and unwholesome tea," approved March second, eighteen hundred and ninety-seven, and any Act amendatory thereof. 628. Teeth, natural, or unmanufactured. 629. Terra alba, not made from gypsum or plaster rock. 630. Terra japonica. 631. Tin ore, cassiterite or black oxide «f tin, tin in bars, blocks, Pigs> or grain or granulated, and scrap tin: Provided, 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 satisfaction of the Presi- dent of the United States that the mines of the United States are E reducing one thousand five hundred tons of cassiterite and bar, lock, and pig tin per year. The President shall make known this fact by proclamation, and thereafter said duties shall go into effect. 632. Tobacco stems. 633. Tungsten-bearing ores of all kinds. 634. Turmeric. 635. Turpentine, Venice, and spirits of. 636. Turtles. 637. Type, stereotype metal, electrotype iaetal, linotype compo- sition, all of the foregoing, old and fit only to be remanufactured^ 638. Uranium, oxide and salts of. 639. Valonia. 640. Wafers, unleavened or not edible. 641. Wax, vegetable or mineral. 642. Wearing apparel, articles of personal adornment, toilet arti- cles, and similar personal ejects of persons arriving in the Umt'ed States; but this exemption shall include only such articles as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are necessary and appropriate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles intended for other persons or for sale: Provided, That in case- of residents of the United States returning from abroad all wearing apparel, personal and household 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 regulations to be prescribed by the Secretary of the Treasury: Provided further. That up to but not exceeding $100 in value of articles acquired abroad by such residents of the United States for personal or house- hold use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty. 643. Whalebone, unmanufactured. 644. Wheat, wheat flour, semolina, and other wheat productiS;, not specially provided for in this section: Provided, That wheat shall be subject to a duty of 10 cents per bushel, that wheat flour shall be subject to a duty of 45 cents per barrel of 196 pounds, and semolina and other products of wheat, not specially provided for in this section, 10 per centum ad valorem, when imported directly or indirectly from a country, dependency, or other subdivision of government which imposes a duty on wheat or wheat flour or semolma imported from the United States. 645. All barbed wire, galvanized wire not larger than twenty one- hundred uhs of one inch in diameter and not smaller than eight one- hundredths of one inch in diameter of the kind commonly used for fencing purposes, galvanized wire fencing composed of wires not larger than twenty one-hundredtbs of one incn in diameter nor 58 ir^- "•' BmaJler than eight one-hundredths of one inch in diameter, and wire commonly used for baling hay or other commodities. 646. Witherite. 647. Wood: Logs, timber, round, unmanufactured, hewn or sawed, sided or squared; pulp woods, kindling wood, firewood, hop poles, hoop poles, fence posts, handle bolts, shingle bolts, gun blocks for gunstocks rough hewn or sawed, or planed on one side; hubs for wheels, posts, heading bolts, stave bolts, last blocks, wagon blocks, oar blocks, heading blocks, and all like blocks or sticks, rough hewn, sawed, or bored; sawed boards, planlcs, deals, and other lumber, not further manufactured than sawed, planed, and tongued and grooved; clapboards, laths, pickets, palings, staves, shingles, ship timber, ship planking, broom handles, sawdust, and wood fiour; all the fore- going not specially provided for in this section. 648. Woods: Cedar, including Spanish cedar, lignum-vitse, lance- wood, ebony, box, granadiUa, mahogany, rosewood, satinwood, and all forms of cabinet woods, in the log, rough, or hewn only, and red cedar (Juniperus virginiana) timber, hewn, sided, squared, or round; sticks of partridge, hair wood, pimento, orange, myrtle, bamboo, rattan, reeds unmanufactured, india malacca joints, and other woods not specially provided for in this section, in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas^ parasols, sunshades, whips, fishing rods, or walking canes. 649. Mechanically ground wood pulp, chemicS wood pulp, un- bleached or bleached, and rag pulp. 650. Wool of the sheep, hair of the camel, and other like animals, and all wools and hair on the skin of such animals, and paper twine for bindmg any of the foregoing. This paragraph shall oe effective on and after the first day of December, nineteen hundred and thirteen, until which time the rates of duty now provided by schedule K of the existing law shall remain in full force and effect. 651. Wool wastes: All noUs, top waste, card W&ste, slubbing waste, roving waste, ring waste, yarn waste, bur waste, thread waste, gar- netted waste, shoddies, mungo, flocks, wool extract, carbonized wool, carbonized noils, and all other wastes not specially provided for in this section. This paragraph shall be effective on and after the first day of December, nineteen hundred and thirteen, until which time the rates of duty now provided by schedule K of the existing law shall remain in full force and effect. 652. Original paintings in oU, mineral, water, or other colors, pastels, original drawings and sketches in pen and ink or pencil and water colors, artists' proof etchings unbound, and engravings and woodcuts unbound, original sculptures or statuary, including not more than two replicas or reproductions of the same; but the terms "sculpture" and "statuary" as used in this paragraph shall be under- stood to include professional productions of sculptors only, whether in round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, or metal, or whether cut, carved, or otherwise wrought by hand from the solid block or mass of marble, stone, or alabaster, or from metal, or cast in bronze or other metal or substance, or from wax or plaster, made as the professional productions of sculptors only ; and the words "painting" and "sculpture" and "statuary" as used in this para- graph shall not be understood to include any articles of utility, nor such as are made wholly or in part by stenciling or any other mec'han- IPOT.M.] 59 ical process; and the words "etchuigs," "engravings," and "wood- cuts as used in this paragraph shall be understood to include only such as are printed by hand from plates or bloclcs etched or engraved with hand tools and not such as are printed from plates or blocks etched or engraved by photochemical or other mechanical processes. 653. Works of art, drawings, engravings, photographic pictures, and philosophical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and encour- agement of art, science, or industry in the Umted 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 exported within six months after such importation: Provided, That the Secre- tary of the Treasury may, in his discretion, extend such period for a further term of six months in cases where application therefor shall be made. 654. Works of art, collections in illustration of the progress of the arts, sciences, agriculture, or manufactures, photographs, works in terra cotta, panan, pottery, or porcelain, antiquities and artistic copies thereof in metal or other material, imported in good faith for exhibition at a fixed place by any State or by any society or institu- tion established for the encouragement of the arts, science, agricul- ture, or education, or for a municipal corporation, and aU like articles imported in good faith by any society or association, 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 bond shall be given under such rules and regulations as the Secre- tary 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 provision, and such articles shall be subject, at any time, to examination and inspection by the proper officers of the customs: Provided, That the privileges of this and the preceding paragraph shall not be allowed to associations or corpora- tions engaged in or connected with business of a private or commer- cial character. 655. Works of art, productions of American artists residing tem- porarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institu- tion or to any State or municipal corporation or incorporated rehgioua society, college, or other pubUc institution, including stained or painted window glass or stained or painted glass windows imported to be used in houses of worship, and excluding any article, in whole or in part, molded, cast, or mechanically wrought from metal within twenty years prior to importation; but such exemption shall be sub- ject to such regulations as the Secretary of the Treasury may pre- scribe. 656. Works of art (except rugs and carpets), collections in illus- tration 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 himdred years prior to the date of importation, but the free importation of such objects shall be sub- 60 ^'^^- "•' ject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe. 657. Zaffer. Section II. A. Subdivision 1. That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every per- son residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such mcome, except as hereinafter provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from aU property owned and of every business, trade, or profession carried on in the United States by persons residing elsewhere. Subdivision 2. In addition to the income tax provided under this section (herein referred to as the normal income tax) there shall be levied, assessed, and collected upon the net income of every individual an additional income tax (herein referred to as the additional tax)_of 1 per centum per annum upon the amount by which the total net in- come exceeds $20,000 and does not exceed $50,000, and 2 per centum per annum upon the amount by which the total net income exceeds $50,000 and does not exceed $75,000, 3 per centum per annujn upon the amoujit by which the total net income exceeds $75,000 and does not exceed $100,000, 4 per centum per annum upon the amount by which the total net income exceeds $100,000 and does not exceed $250,000, 5 per centum per annum upon the amount by which the total net income exceeds $250,000 and does not exceed $500,000, and 6 per centum per annum upon the amount by which the total net income exceeds $500,000. All the provisions of this section relating to in- dividuals who are to be chargeable with the normal income tax, so far as they are applicable and are not inconsistent with this subdivision of paragraph A, shall apply to the levy, assessment, and collection of the additional tax imposed under this section. Every person subject to this additional tax shall, for the purpose of its assessment and collec- tion, make a personal return of his total net income from all soiu"ces, corporate or otherwise, for the preceding calendar year, under rules and regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. For the purpose of this additional tax the taxable income of any individual shall embrace the share to which he would be entitled of the gains and profits, if divided or distributed, whether divided or distributed or not, of all corporations, joint-stock companies, or associations however created or organized, formed or fraudulently availed of for the purpose of pre- venting the iijiposition of such tax through the medium of permitting such gains and profits to accumulate instead of being divided or dis- tributed; and the fact that any such corporation, joint-stock com- pany, or association, is a mere holding company, or that the gains and Erofits are permitted to accumulate beyond the reasonable needs of the usiness shall be prima facie evidence of a fraudulent purpose to escape such tax ; but the fact that the gains and profits are ia any case per- mitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the said tax in such case unless the Secretary of the Treasury shall certify that in his opinion such accumu- (Pot. m] 61 lation is unreasonable for the purposes of the business. When re- quested by the Commissioner of Internal Revenue, or any district col- lector of internal revenue, such corporation, joint-stock company, or association shall forward to him a correct statement of such profits and the names of the individuals who would be entitled to the same if distributed. B. That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensa- tion for personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or deahngs in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever, including the income from but not the value of property acqiiired by gift, bequest, devise, or descent: Prmnded, That the proceeds of fife msurance policies paid upon the death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shaU not be included as income. That in computing net income for the purpose of the normal tax there shall be allowed as deductions: First, the necessary expenses _^actuaUy paid in carrying on any business, not including personal, living, or famUy expenses; second, all interest paid within the year by a taxable person on indebtedness; third, all nationalj State, county, school, and municipal taxes paid within the year, not mcluding those assessed against local benefits; fourth, losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise; fifth, debts due to the taxpayer actually ascertained to be worthless and charged ofl within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for the year for which the com- putation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new build- ings, permanent improvements, or betterments, made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corpora- tion, joint stock company, association, or insurance company which is taxable upon its net income as hereinafter provided; eighth, the amount of income, the tax upon which has been paid or withheld for payment at the source of the income, under the provisions of this section, provided that whenever the tax upon the income of a person is required to be withheld and paid at the source as hereinafter re- quired, if such annual income does not exceed the sum of $3,000 or is not fixed or certain, or is indefinite, or irregular as to amount or time of accrual, the same shall not be deducted in the personal return of such person. 62 iPoB.iw The net income from property owned and business earned on in the United States by persons residing elsewhere shall be computed upon the basis prescribed in this paragraph and that part of para- graph G of this section relating to the computation of the net income of corporations, joint-stock and insurance companies, organized, created, or existing under the laws of foreign countries, in so far as appHcable. That in computing net income under this section there shall be excluded the interest upon the obligations of a State or any political subdivision thereof, and upon the obhgations of the United States or its possessions; aIso the compensation of the present President of the United States during the term for which he has been elected, and of the judges of the supreme and inferior courts of the United States now in office, and the compensation of all officers and em- ployees of a State or any poHtical subdivision thereof except when such compensation is paid by the United States Government. C. That there shaU be deducted from the amount of the net income of each of said persons, ascertained as provided herein, the sum of $3,000, plus $1,000 additional if the person making the return be a married man with a wife hving with him, or plus the sum of $1,000 additional if the person making the return be a married woman with a husband living with her; but in no event shall this additional exemption of $1,000 be deducted by both a husband and a wife: Provmed, That only one deduction of $4,000 shall be made from the aggregate income of both husband and wife when living together. D. The said tax shall be computed upon the remainder of said net mcome of each person subject thereto, accruing during each preced- ing calendar year ending December thirty-first: Provided, however, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be computed on the net Income accruing from March first to December thirty-first, nineteen hundred and thirteen, both dates inclusive, after deducting five-sixths only of the specific exemptions and deductions herein provided for. On or before the fitrst day of March, nineteen hundred and fourteen, and the first day of March in each year thereafter, a true and accurate return, under oath or affirmation, shall be made by each person of lawful age, except as hereinafter provided, subject to the tax imposed by this section, and having a net income of $3,000 or over for the taxable year, to the collector of internal revenue for the district in which such person resides or has his principal place of business, or, in the case of a person residing in a foreign country, in the place where his 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 specifically the gross amount of income from all separate sources and from the total thereof, deducting the aggregate items or expenses and allowance herein authorized; guardians, trustees, executors, administrators, agents, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the net income of the person for whom they act, subject to this tax, coming into their custody or control and management, and be subject to all the provisions of this sec- tion which apply to individuals: Provided, That a return made by one of two or more joint guardians, trustees, executors, admiois- IPUB. 1«.J g3 J'^atf'TS, agents, receivers, and conservators, or other persons acting in a fiduciary capacity, filed in the district where such person resides, or in the district where the will or other instrument under which he acts is recorded, under such regulations as the Secretary of the Treasury may prescribe, shall be a sufiicient compliance with the requii-ements of this paragraph; and also all persons, firms, com- panies, copartnerships, corporations, joint-stock companies or asso- ciations, and insurance companies, except as hereinafter provided, in whatever capacity acting, having the control, receipt, disposal, or payment of fixed or determinable annual or periodical gains, profits, and income of another person subject to tax, shall in behalf of such person deduct and withhold from the payment an amount equivalent to the normal income tax upon the same and make and render a return, as aforesaid, but separate and distinct, of the por- tion of the income of each person from which the normal tax has been thus withheld, and containing also the name and address of such person or stating that the name and address or the address, as the case may be, are unknown: Provided, That the provision requiring the normal tax of individuals to be withheld at the source of the income shall not be construed to require any of such tax to be with- held prior to the first day of November, nineteen hundred and thirteen: Provided further, That in either case above mentioned no return of income not exceeding $3,000 shall be required: Provided further. That any persons carrying on business in partnership shall be liable for income tax only in their individual capacity, and the share of the profits of a partnership to which any taxable partner would be entitled if the same were divided, whether divided or otherwise, shall be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Eevenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would be entitled to the same, if distributed: Provided further, That persons liable for the normal income tax only, on their own account or in behalf of another, shall not be required to make return of the income derived from dividends on the capital stock or from the net earnings of corporations, joint- stock companies or associations, and insurance companies taxable upon their net income as hereinafter provided. Any person for whom return has been made and the tax paid, or to be paid as aforesaid, shall not be required to make a return uidess such person has other net income, but only one deduction of $3,000 shall be made in the case of any such person. The collector or deputy collector shall require every list to be verified by the oath or affirma- tion of the party rendering it. If the collector or deputy collector have reason to believe that the amount of any income returned is understated, he shall give due notice to the -person making the return to show cause why the amount of the return should not be increased, and upon proof of the amount understated may increase the same accordmgly. If dissatisfied with the decision of the col- lector, such person may submit the case, with all the papers, to the Commissioner of Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. That all assessments shall be made by the Commissioner of Internal Revenue and all persons shall be notified of the araoimt for g4. i^^- ''^ which they are respectively liable on or before the first day of Jun^M of each successive year, and said assessments shall be paid on ow before the thirtieth day of June, except in cases of refusal or neglecu to make such return and in cases of false or fraudulent returns, rrji which cases the Commissioner of Internal Revenue shall, upon thti discovery thereof, at any time within three years after said return Ml due, make a return upon information obtained as provided for ml this section or by existing law, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid by such person or persons immediately upon 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 demand thereof by the collector, there shall be added the sum of 5 per centum on the amount of tax unpaid, and interest at the rate of 1 per centum per month upon said tax from the time the same became due, except from the estates of insane, deceased, or insolvent persons. ' All persons, firms, copartnerships, companies, corporations, joint- stock companies or associations, and insurance companies, in whatever capacity acting, including lessees or mortgagors of real or personal property, trustees acting in any trust capacity, executors, adminis- trators, agents, receivers, conservators, employers, and all officers and employees of the United States having the control, receipt, cus- tody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed or determinable annual gains, profits, and income of another person, exceeding $3,000 for any taxable year, other than dividends on capital stock, or from the net earnings of corporations and joint-stock com- panies or associations subject to like tax, who are required to make and render a return in benalf of another, as provided herein, to the collector of his, her, or its district, are hereby authorized and required to deduct and withhold from such annual gains, profits, and income such sum as will be sufficient to pay the normal tax imposed thereon by this section, and shall pay to the officer of the United States Gov- ernment authorized to receive the same; and they are each hereby made personally liable for such tax. In all cases where the income tax of a person is withheld and deducted and paid or to be paid at the source, as aforesaid, such person shall not receive the benefit of the deduction and exemption allowed in paragraph C of this section ex- cept by an application for refund of the tax unless he shall, not less than thirty days prior to the day on which the return of his income is due, file with the person who is required to withhold and pay tax for him, a signed notice in writing claiming the benefit of such exemption and thereupon no tax shall bo withheld upon the amount of such exemption: Provided, That if any person for the purpose of obtaining any allowance or reduction by virtue of a claim for such exemption, either for himself or for any other person, knowingly makes any false statement or false or fraudulent representation, he shall be liable to a penalty of $300; nor shall any person under the foregoing conditions be allowed the benefit of any deduction provided for in subsection B of this section unless he shall, not less than thirty days prior to the day on which the return of his income is due, either file with the ]jerson who is required to withhold and pay tax for him a true and correct return of his annual gains, profits, and income from all other sources, and also the deductions asked for, and the showing thus made fuB.16. 65 flhall then become a part of the return to be made in his behalf by the person retjuired to withhold and pay the tax, or likewise make appli- cation for deductions to the collector of the district in which return is made or to be made for him: Provided further, That if such person ia a minor or an insane person, or is absent from the United States, or is unable owing to serious illness to make the return and application above provided for, the return and application may be made for him or her hj the person required to withhold and pay the tax, he making oath under the penalties of this Act that he has sufficient knowledge of the affairs and property of his beneficiary to enable him to make a full and complete return for him or her, and that the return and ap- plication made by him are full and complete: Provided further, That the amount of the normal tax hereinbefore imposed shall be deducted and withheld from fixed and determinable annual gains, profits, and income derived from interest upon bonds and mortgages, or deeds of trust or other similar obligations of corporations, joint-stock com- panies or associations, and insurance companies, whether payable annually or at shorter or longer periods, although such interest does not amount to $3,000, subject to the provisions of this section requir- ing the tax to be withheld at the source and deducted from annual income and paid to the Government ; and likewise the amount of such tax shall be deducted and withheld from coupons, checks, or biUs of exchange for or in payment of interest upon bonds of foreign countries and upon foreign mortgages or like obligations (not payable in the United States), and also from coupons, checks, or bills of exchange for or in payment of any dividends upon the stock or interest upon the obligations of foreign corporations, associations, and insurance companies engaged in business in foreign countries; and the tax in each case shall be withheld and deducted for and in behalf of any person subject to the tax hereinbefore imposed, although such interest, dividends, or other compensation does not exceed $3,000, by any banker or person who shall sell or otherwise realize coupons, checks, or bills of exchange drawn or made in payment of any such interest or dividends (not payable in the United States), and any person who shall obtain payment (not in the United States), in behalf of another of such dividends and interest bj^ means of coupons, checks, or bills of exchange, and also any dealer in such coupons who shall purchase the same for any such dividends or interest (not payable in the United States), otherwise than from a banker or another dealer in such cou- pons; but in each case the benefit of the exemption and the deduction allowable under this section may be had hy complying with the fore- going provisions of this paragraph. Alt persons, firms, or corporations undertaking as a matter of busi- ness or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange shall obtain a license from the Commissioner of Internal Revenue, and shall be subject to such regulations enabling. the Government to ascer- tain and verify the due withholding and payment of the income tax required to be withheld and paid as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; and ^ny person who shall knowingly undertake to collect such payments as aforesaid without having obtained a license there- for- or without complying with such regulations, shall be deemei* PuK No. ]6— 13 6 66 IPOB II jM guilty of a misdemeanor and for eacli offense be fined in a sum no exceeding $5,000, or imprisoned for a term not exceeding one year or both, m the discretion of the court. r Nothing in this section shall be construed to release a taxable personi from liabuity for income tax, nor shall any contract entered into af teii' this Act takes effect be valid in regard to any Federal income tax imposed upon a person liable to such payment. The tax herein imposed upon annnal gains, profits, and income not falling under the foregoing and not returned and paid by virtue of the foregoing shall be assessed by personal return under rules and regu- lations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. The provisions of this section relating to the deduction and pay- ment 01 the tax at the source of income shall only apply to the normal tax hereinbefore imposed upon individuals. F. That if any person, corporation, joint-stock company, associa- tion, or msurance company liable to make the return or pay the tax aforesaid shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, such person shall be liable to a penalty of not less than $20 nor more than $1,000. Any person or any officer of any corporation required by law to make, render, sign, or verify any return who makes any false or fraudulent return or state- ment 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 $2,000 or be imprisoned not exceeding one year, or both, at the discretion of the court, with the costs of prosecution. G. (a) That the normal tax hereinbefore imposed upon individ- uals likewise shall be levied, assessed, and paid annually upon the entire net income arising or accruing from all sources during the preceding calendar year to every corporation, joint-stock company or association, and every msurance company, organized in the United States, no matter how created or organized, not including f)artnerships ; but if organized, authorized, or existing under the aws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested withm the United States during such year: Provided, however, That nothiag in this section shall apply to labor, agricultural, or horticultural organi- zations, or to mutual saviags banks not having a capital stock repre- sented by shares, or to fraternal beneficiary societies, orders, or asso- ciations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other bene- fits to the members of such societies, orders, or associations and dependents of such members, nor to domestic building and loan associations, nor to cemetery companies, organized and operated exclusively for the mutual benefit of their members, nor to any cor- poration or association organized and operated exclusively for reli- gious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual, nor to business leagues, nor to chambers of commerce or boards of trade, not organized for profit or no part of the net incorne of which inures to the benefit of the private stockholder or individual; nor to any civic league or organization not organized for profit, but operated exclusively for the promotion of social welfare: (Pub. 18.| grr Provided further, That there shall not be taxed under this section any income derived from any public utility or from the exercise of any essential governmental function accruing to any State, Terri- tory, or the District of Columbia, or any political subdivision of a State, Territory, or the District of Columbia, nor any income accru- mg to the government of the Philippine Islands or Porto Rico, or of any political subdivision of the Philippine Islands or Porto Rico: Provided,, That whenever any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, has, prior to the passage of this Act, entered in good faith into a contract with au^ person or corporation, the object and purpose of which is to acquire, construct, operate or maintain a public utility, no tax shall be levied under the provisions of this Act upon the income derived from the operation of such public utility, so far as the pay- ment thereof will impose a loss or burden upon such State, Terri- tory, or the District of Columbia, or a political subdivision of a State or Territory; but this provision is not intended to confer upon such person or corporation any financial gain or exemption or to relieve such person or corporation from the payment of a tax as provided for in this section upon the part or portion of the said income to which such person or corporation shall be entitled under such contract. (b) 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 aU sources, (first) all the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property; (second) aU losses actually sustained within the year and not com- pensated by insurance or otherwise., including a reasonable allowance for depreciation by use, wear and tear of property, if any; and in the case of mines a reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, if any, required by law to be made within the year to reserve fimds and the sums other than dividends paid within the year on policy and annuity contracts: Provided, That mutual fire insurance companies requiring their members to make premium deposits to provide for losses and ex- penses shall not return as income any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by them from all other sources plus such portions of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance reserves: Provided further. That mutual marine insurance companies shall include in their return of gross income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on accoimt of premiums previously paid by them and interest paid upon such amounts between the ascertain- ment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any individual pohcyholder as shall have been paid back or credited to such indiyidual policyholder, or treated go I Pub It-] as an abatement of premium of such individual policyholder, within such year; (third) the amount of interest accrued and paid within the year on its indebtedness to an amount of such indebtedness not exceeding one-half of the sum of its interest bearing indebtedness and its paid-up capital stock outstanding at the close of the year, or if no capital stock, the amoimt of interest paid mthin the year on an amount of its indebtedness not exceeding the amount of capital employed in the business at the close of the year : Provided, That in case of indebtedness wholly secured by collateral the subject of sale in ordinary business of such corporation, joint stock company, or association, the total interest secured and paid by such company, corporation, or association within the year on any such indebtedness may be deducted as a part of its expense of doing business : Provided furiher, That in the case of bonds or other indebtedness, which have been issued with a guaranty that the interest payable thereon shall be free from taxation, no deduction for the payment of the tax herein imposed shall be allowed; and in the case of a bank, banking associa- tion, loan, or trust company, interest paid within the year on deposits or on moneys received for investment and secured by interest-bearing certificates of indebtedness issued by such bank, banking association, loan or trust company; (fourth) all sums paid by it within the year for taxes imposed under the authority of the United States or of any State or Territory thereof, or imposed by the Government of any foreign country: Provided, That in the case of a corporation, joint- stock company or association, or insurance company, organized, au- thorized, or existing under the laws of any foreign country, such net income shall be ascertained by deducting from the gross amount of its income accrued within the year from business transacted and capital invested within the United States, (first) ah 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, including rentals or other payments required to be made as a condition to the continued use or possession of property; (secftnd) all losses actually sustained within the year in business con- ducted by it within the United States and not compensated by insur- ance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any, and in the case of mines a reasonable allowance for depletion of ores and all other natural depos- its, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on poUcy and annuity contracts : Pro- vided further, That mutual fire insurance companies requiring theii members to make premium deposits to provide for losses and ex- penses shall not return as income any portion of the premium deposits returned to their pohcyholders, but shall return as taxable income all income received by them from all other sources plus such portions of the premium deposits as are retained by the companies for pur- poses other than the payment of losses and expenses and reinsurance reserves : Provided Jurtfier, That mutual marine insurance companies shall include in their return of gross income gross premiums coUected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium rsceived froni any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year; (third) the amount of interest accrued and paid within the year on its indebtedness to an amount of such indebtedness not ex- ceeding the proportion of one-half of the sum of its interest bearing indebtedness and its paid-up capital stock outstanding at the close of the year, or if no capital stock, the capital employed in the business at the close of the year which the gross amount of its income for the year ffom business transacted and capital invested within the United States bears to the gross amount of its income derived from all sources within and without the United States : Provided, That in the case of bonds or other indebtedness which have been issued with a guaranty that the interest payable thereon shall be free from taxa- tion, no deduction for the payment of the tax herein imposed shall be allowed; (fourth) aU sums paid by it within the year for taxes imposed under the authority of the United States or of any State or Territory thereof or the District of Columbia. In the case of assess- ment insurance companies, whether domestic or foreign, the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guarantee or reserve funds shall be treated as being payments required by law to reserve funds. (c) The tax herein imposed shall be computed upon its entire net income accrued within each preceding calendar year ending Decem- ber thirty-first : Provided, however, That for the year ending Decem- ber thirty-first, nineteen hundred and thirteen, said tax shall be imposed upon its entire net income accrued within that portion of said year from March first to December thirty-first, both dates inclusive, to be ascertained by taking five-sixths of its entire net iacome for said calender year: Provided further. That any corpora- tion, joint-stock company or association, or insurance company sub- ject to this tax may designate the last day of any month in the year as the day of the closing of its fiscal year and shall be entitled to have the tax payable by it computed upon the basis of the net income ascertained as herem provided for the year ending on the day so desig- nated in the year preceding the date of assessment instead of upon the basis of the net income for the calendar year preceding the date of assessment; and it shall give notice of the day it has thus desig- nated as the closing of its fiscal year to the collector of the district m which its principal Dusiness office is located at any time not less than thirty days prior to the date upon which its annual return shall be ffled All corporations, joint-stock companies or associations, and insurance companies subject to the tax herein imposed, computing taxes upon the income of the calendar year, shall, on or before the first day of March, nineteen hundred and fourteen, and the first dav of March in each year thereafter, and all corporations, joint-stock companies or associations, and insurance companies, computing taxes upon the income of a fiscal year which it may designate m the manner hereinbefore provided, shall render a like return withm sixty days aftor the close of its said fiscal year, and withm sixty days »rt (PUB. 1«1 after the close of its fiscal year in each year thereafter, or in the case of a corporation, joint-stcck company or association, or insurance company, organized or existing ander the laws of a foreign countrj^ in the place where its principal business is located withia the United States, in such form as the Commissioner; of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, shall render a true and accurate return under oath or affirrnation of its president, vice president, or other principal officer, and its treasurer or assistant treasurer, to the collector of mternal revenue for the dis- trict in which it has its principal place of business, setting forth (first) the total amount of its paid-up capital stock outstanding, or if no capital stock, its capital employed in business, at the close of the year; (second) the total amount of its bonded and other indebted- ness at the close of the year; (third) the gross amount of its income, 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; (fourth) the total amount of all its ordinary and necessary expenses 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 rentals or other payments required to be made as a condition to the continued use or possession of property, and if organized under the laws of a foreign country the amount so paid in the maintenance and operation of its business within the United States; (fifth) the total amount of all losses actually sustained during the year and not compensated by insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in case of insurance companies the net addition, if any, required by law to be made within the year to reserve ftmds and the sums other than dividends paid withm the year on policy and annuity contracts: Provided further, That mutual fire insurance companies requiring their members to make premium deposits to provide for losses and expenses shall not return as income any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by tnem from all other sources plus such portions of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance reserves : Provided further, That mutual marine insurance companies shall include in their return of gross income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertain- ment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual Eremium received from any individual policyholder as shall have een paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policy- holder, within such year; and in 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 not coripensated by insurance or otherwise, stating separately ' any |VUB. 18.1 71 |mounts allowed for depreciation of property, and in case of insurance Companies the net addition, if any, required by law to be made Jwithin the year to reserve funds and the sums other than dividends ,ptiid withm the year on policy and annuity contracts: Provided 'further, That mutual fire insurance companies requiring their members to make premium deposits to provide for losses and expenses shall not return as mcome any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by them from all other sources plus such portions of the pre- mium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance reserves: Provided further, That mutual marine insurance companies shall mclude in their return of gross mcome gross premiums collected and received by them less amounts paid for remsuranco, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received frorn any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year; (sixth) the amount of interest accrued and paid within the year on its bonded or other indebtedness not exceeding one-half of the sum of its interest bearing indebtedness and its paid-up capital stock, outstanding at the close of the year, or if no capital stock, the amount of interest paid within the year on an amount of indebtedness not excfieding the amount of capital employed in the business at the close of the year, and in the case of a bank, bankkig 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 or other indebtedness not exceeding the proportion of its paid-up capital stock outstanding at the close of the year, or if no capital stock, the amount of capital employed in the business 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 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 and separately the amount so paid by it for taxes imposed by the Government of any foreign country; (eighth) the net income of such corporation, joint-stock company or association, or insurance company, after making the deductions in this subsection authorized. All such returns shall as received be transmitted forthwith by the collector to the Commis- sioner of Internal Revenue. AH assessments shall be made and the several corporations, joint- stock companies or associations, and insurance companies shall be notified of the amount for which they are respectively liable on or before the first day of Jmie of each successive year, and said assess- ment shall be paid on or before the thirtieth day of June: Provided, That every corporation, joint-stock company or association, and (TO (PVB. !• insurance company, computing taxes upon tlie income of the nsca, year which it may designate m the manner hereinbefore provided, | shall pay the taxes due imder its assessment within one hundred and twenty days after the date upon which it is required to file its Ust orj return of income for assessment; except in cases of refusal or n«glect to make such return, and in cases of false or fraudulent returns, m which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said retiim is due, make a return upon information obtained as provided for m this section or by existing law, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid by such corporation, joint-stock company or association, or insurance com- pany immediately upon notification of the amount of such assess- ment; and to any sum or sums due and unpaid after the thirtieth day of June in any year, or after one hundred and twenty days from the date on which the return of income is required to be made by the taxpayer, and after ten days notice and demand thereof by the collector, there shall be added the sum of 5 per centum on the amount of tax unpaid and interest at the rate of 1 per centum per month upon said tax from the time the same becomes duo. (d) When the assessment shall be made, as provided in this sec- tion, the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such: Provided, That any and all such returns shall be open to inspection only upon the order of the President, under rules and regulations to be prescribed by thQ Secre- tary of the Treasury and approved by the President: Provided further, That the proper officers of any State imposing a general income tax may, upon the request of the governor thereof, have access to said returns or to an abstract thereof, showing the name and income of each such corporation, joint stock company, associa- tion or insurance company, at such times and in such manner as the Secretary of the Treasury may prescribe. If any of the corporations, joint-stock companies or associations, or insurance 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 return, such corporation, joint-stock company or association, or insurance company shall be liable to a penalty of not exceeding $10,000. H. That the word "State" or "United States" when used in this section shall be construed to include any Territory, Alaska, the Dis- trict of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions. I. That sections thirty-one hundred and sixty-seven, thirty-one hundred and seventy-two, thirty-one hundred and seventy-three, and thirty-one hundred and seventy-six of the Revised Statutes of the United States as amended are hereby amended so as to read as follows : "Sec. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official CPVB. 1«] 73 duties, or the amount or source of income, profits, losses, expendi- tures, or any particular thereof, set forth or disclosed in any income return by any person or corporation, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or the amount or source of income, profits, losses, or expend- itures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an ofiicer or employee of the United States he shall be dismissed from office and be incapable thereafter of holding any office under the Government. "Sec. 3172. Every collector shaU, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning aU persons therein who are liable to pay any internal-revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. "Sec. 3173. It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirty-first day of July in each year, in case of income tax on or before the first day of March in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the collector or a deputy collector of the district where located, of the articles or ob- jects, including the amount of annual income charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Com- ' missioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable: Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or man- agement of property, goods, wares, and merchandise, . articles or ob- jects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and mer- chandise, articles, and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return, which,, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so own- ing, possessing, or having the care and management as aforesaid, may be received as the list of such person: Provided further, That in case no annual list or return has been rendered by such person to the collector or deputy collector as required by law, and the person shall be albsent from his or her residence or place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of residence or business, with some one of suit.able 74 iPira. 16.1 age and discretion, if such be present, otherwise to deposit in the aearest post office, a note or memorandum addressed to such person, requiring him or her to render to such collector or deputy collector the list or return required by law within ten days from the date of such note or memorandum, verified by oath or affirraation. And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such Eerson, or any other person having possession, custody, or care of ooks of account containing entries relating to the business of such Eerson, or any other person he may deem proper, to appear before im and produce such books, at a time and place named m the sum- mons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof. The col- lector may summon any person residing or found within the State in which his district lies; and when the person intended to be sum- moned does not reside and can not be found within such State, he may enter any collection district where such person may be found ana there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exer- cise in the district for which he was commissioned. "Sec. 3176. When any person, corporation, company, or associa- tion refuses or neglects to render any return or fist required by law, or renders a false or fraudulent return or list, the collector or any deputy collector shall make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the collector, and on bis own view and informa- tion, such list or return, according to the form prescribed, of the in- come, property, and objects liable to tax owned or possessed or under the care or management of such person or corporation, company or association, and the Commissioner of Internal Revenue shall assess all taxes not paid by stamps, including the amount, if any, due for special tax, income or other tax, and in case of any return of a false or fraudulent list or valuation intentionally he shall add 100 per centum to such tax; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add 50 per centum to such tax. In case of neglect occasioned by sickness or absence as aforesaid the collector may allow such further time for making and dehvering such list or return as he may deem necessary, not exceeding thirty days. The amount so added, to the tax shall be collected at me same time and in the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima facie good and sufficient for all legal purposes. " J. That it shall be the duty of every collector of internal revenue to whom any payment of any taxes other than the tax represented by an adhesive stamp or other engraved stamp is made under the provisions of this section, to give to the person making such payment a full written or printed receipt, expressing the amount paid and the particular account for which such payment was made; and whenever such payment is made such collector shall, if required, give a separate receipt ior each tax paid by any debtor, on account of payments "^^u J u°^ ^ ^^ ^™ *° separate creditors in such form that such debtor can conveniently produce the same separately to his sev- eral creditors m satisfaction of their respective demands to the amounts specified m such receipts; and such receipts shall be suffi- cient evidence m favor of such debtor to justify him in withholding the amount therein expressed from his next payment to his creditor; but such creditor may, upon giving to his debtor a full written receipt,' acknowledgmg the payment to him of whatever sum may be actually paid, and accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector's receipt. K. That jurisdiction is hereby conferred upon the district courts of the United States for the district within which any person sum- moned under this section to appear to testify or to produce books shall reside, to compel such attendance, production of books, and testimony by appropriate process. L. That all administrative, special, and general provisions of law," including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made apphcable to all the provisions of this section and to the tax herein imposed. M. That the provisions of this section shall extend to Porto Rico and the Philippme Islands : Provided, That the administration of the law and the collection of the taxes imposed in Porto Rico and the Phihppine Islands shall be by the appropriate internal-revenue officers of those governments, and all revenues collected in Porto Rico and the Philippine Islands thereunder shall accrue intact to the general governments, thereof, respectively: And provided further, That the jurisdiction in this section conferred upon the district courts of the United States shall, so far as the Philippine Islands are concerned, be vested in the courts of the first instance of said islands: Andpromded further. That nothing in this section shall be held to exclude from the computation of the net income the compensation paid any official by the governments of the District of Columbia, Porto Rico and the Philippine Islands or the political subdivisions thereof. N. That for the purpose of carrying into effect the provisions of Section II of this Act, and to pay the expenses of assessing and col- lectii^ the income tax therein imposed, and to pay such sums as the Commissioner of Internal Revenue, with the approval of the Secre- tary of the Treasury, may deem necessary, for information, detection, and bringing to trial and punishment persons guilty of violating the provisions of this section, or coimiving at the same, in cases where such expenses are not otherwise provided for by law, there is hereby appropriated out of any money in the Treasury not otherwise appro-, pnated for the fiscal year ending June thirtieth, nineteen hundred and fourteen, the sum of $800,000, and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint and pay from this appropriation all necessary officers, agents, inspectors, deputy collectors, clerks, messengers and 76 P*^- '••I janitors, and to rent such quarters, purchase such supplies, equip- ment, mechanical devices, and other articles as may be necessary for employment or use in the District of Columbia or any collection dis- trict in the United States, or any of the Territories thereof: Provided, That no agent paid from this appropriation shall receive compensa- tion at a rate higher than that now received by traveling agents on accounts in the Internal Eevenue Service, and no inspector shall receive a compensation higher than $5 a day and $3 additional in lieu of subsistence, and no deputy collector, clerk, messenger, or other employee shall be paid at a rate of compensation higher than the rate now being paid for the same or similar work in the Internal Revenue Service. In the office of the Commissioner of Internal Revenue at Washing- ton, District of Columbia there shall be appointed by the Commis- sioner of Internal Revenue, with the approval of the Secretary of the Treasury one additional deputy commissioner, at a salary of $4,000 per annum; two heads of divisions, whose compensation shall not exceed $2,500 per annum; and such other clerks, messengers, and employees, and to rent such quarters and to purchase such supplies as may be necessary Provided, That for a period of two years from and after the passage of this Act the force of agents, deputy collectors, inspectors, and other employees not including the clerical force below the grade of chief of division employed in the Bureau of Internal Revenue in the city of Washington, District of Columbia authorized by this section of this Act shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, under such rules and regulations as may be fixed by the Secretary of the Treasury to insure faithful and competent service, and with such compensation as the Commissioner of Internal Revenue may fix, with the approval of the Secretary of the Treasury, within the limitations herein prescribed: Provided^ further, That the force authorized to carry out the provisions of Section II of this Act, when not employed as herein provided, shall be employed on general internal-revenue work. Section III. A. That the Act entitled "An Act to simplify the laws in relation to the collection of the revenues," approved June tenth, eighteen hun- dred and ninety, as amended, be further amended to read as follows: "B. That all merchandise imported into the United States shall, for the purpose of this Act, be deemed and held to be the property of the person to whom the 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 consignee thereof; and in case of the abandonment of any merchandise to the underwriters the latter may be recognized as the consignee. "C. That all invoices of imported merchandise shall be made out In the currency of the place or country from whence the importations shall be made, or, if purchased, or agreed to be purchased, in the currency actually paid, agreed upon, or to be paid therefor, shall contain a correct, complete, and detailed description of such merchan- dise and of the packages, wrappings, or other coverings containing it, and shall be made in triplicate or in quadrupUcate in case of merchandise intended for immediate transportation without appraise* rPim. It.) IT IT ment, and simed bj the person owning or shipping the same, if the merchandise has been actually purchased, or pnce agreed upon, fixed, or determmed, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or agreement of purchase, or by the duly authorized agent of such purchaser, seller, manufacturer, or owner. "D. 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 manufactured, or purchased, or contracted to be dehvered from, or when purchases or agreements for purchase are made in several places, in the consular district where the merchandise is assembled for shipment, as the case may be, for export to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, 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 con- tains, if the merchandise was obtained by purchase, or agreement for purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, or agreed to be pur- chased,_ and the actual cost thereof, or price agreed upon, fixed, or determined, and of all charges thereon, as provided by this Act; and that no discounts, rebates, or commissions are contained in the in- voice but such as have been actually allowed thereon, and that all drawbacks or bounties received or to be received are shown therein; and when obtained in any other manner than by purchase, or agree- ment of 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 whence exported; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade in the usual whole- sale quantities, and that it includes all charges thereon as provided by this Act, and the actual quantity thereof; and that no difi^erent invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to anyone. If the merchandise was actually purchased, or agreed to be purchased, the declaration shall also con- tain a statement that the currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser, or agreed to be paid, fixed, or determined. "E. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceedmg $100 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, or of an afl&davit made by the owner, importer, or consignee, before the collector or his deputy, showing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in tie form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of eoqjortation to the United States in the principal markets of the 7g (Pot. W.) 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 merchandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the depooent 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 account in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such 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 provisions of this section unless the collector shall be satisfied that the failure to produce a diily certi- fied 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 periodicafe published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one decla- ration for the entire series. And when entry of merchandise exceeding $100 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. "F. That whenever merchandise imported into the United States is entered by invoice, a declaration upon a form to be prescribed by the Secretary of the Treasury, 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, under regulations to be prescribed by the Secretary of the Treasury: Provided, That if any of the invoices or bills of lading of any mer- chandise 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, shaU not be included in such entry, but may bo entered subsequently. That the Secretary of the Treasury and the Secretary of Commerce are hereby authorized and directed to establish from time to time for statistical piu-poses a list or enumeration of articles in such detaU as in their judgment may be necessary comprehending all goods, wares, and merchandise imported into the United States, and that as a part of the declaration herein provided there shall be either attached thereto or included therein an accurate statement specifying, in the terms of the said detailed list or enumeration, the kinds and quan- tities of all merchandise imported, and the value of the total quantity of each kind of article, and it shall be the duty of the consular officer, to whom the invoice shall be produced, to require such information to be given. fPOB. 16.| 79 oo-ai^" A ^^^ consignor, seller, owner, importer, consignee, ^geni, or otlier person or persons, shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merdiandiso by means of any fraudulent or false invoice, declaration, affadavit, letter, paper, or by means of any false state- ment, written or verbal, or by means of any false or fraudulent practice or apphance whatsoever, or shall make any false statement in the declarations provided for in paragraph F without reasonable cause to believe the truth of such statement, or shall aid or procure the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, 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 m such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such person or persons shall upon conviction be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court: Provided, That nothing in this section shall be construed to relieve imported mer- chandise from forfeiture by reason of such false statement or f-or any cause elsewhere provided by law. "H. 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 invoice, declaration, affidavit, letter, paper, or by means of any false state- ment, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall make any false statement m the declarations provided for in paragraph F without reasonable cause to believe the truth of such statement, or shall aid or procure the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such state- ment, 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 m such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omis- sion, 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 mer- chandise to which such fraud or false paper or statement relates. That the arrival witliin the territorial limits of the United States of any merchandise consigned for sale and remaining the property of the shipper or consignor, and the acceptance of a false or fraudulent invoice fliereof by the consignee or the agent of the consignor, or the existence of any other facts constituting an attempted fraud, shall be deemed, for the purposes of this paragraph, to be an attempt to enter such merchandise notwithstanding no actual entry has been made or offered. , . , , , "I. That the owner, consignee, or agent of any imported merchan- dise may at the time when he shall make entry of such merchandise, but not after either the invoice or the merchandise has come under 80 |Pim.l«.l the observation ol the appraiser, make such addition in the entry tc 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 pro- duce 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 col- lector witmn whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such 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 man- ner 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 1 per centum of the total appraised value thereof for each 1 per centum that such appraised value exceeds the value declared in the entry: Provided, That the additional duties shall only apply to the partic- ular article or articles in each invoice that are so undervalued 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 hmited to 75 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 reiimded in case of exporta- tion 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 75 per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise and proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding other than a criminal prosecution that may result from 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 ratent by suffi- cient evidence. The forfeiture, 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 : Provided further, That all additional duties, penalties, or forfeitures apphcable to merchandise entered by a duly certified invoice shall be ahke apphcable to merchandise entered by a pro forma invoice or statement m the form of an invoice, and no forfeiture or disabiUty of any kind incurred under the provi- sions of this section shall be remitted or mitigated by the Secretary of the Treasury. The duty shall not, however, be assessed in any case upon an amomit less than the entered value, unless by direction of the Secretary of the Treasury in cases in which the importer certi- fies at the time of entry that the entered value is higher than the for- eign market value and that the goods are so entered in order to meet (Fob. i&' gj advances hj the appraiser in similar cases then pending on appeal for reappraisement, and the importer's contention shall subsequently be sustamed by a final decision on reappraisement, and it shall appear that the action of the importer on entry was taken in good faith, after due diUgence and inquiry on his part, and the Secretary of the Treasury shall accompany his directions with a statement of his con- clusions and his reasons therefor. _ "J. That when mer(;handiso entered for customs duty has been con- signed for sale by or on account of the manufacturer thereof, to a per- son, agent, partner, or consignee in the United States, such person, agent .partner, or consignee shall, at the time of the entry of such mer- chandise, 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 cost of pro- duction of such merchandise, such cost to include aU the elements of cost as stated in paragraph L of this Act. When merchandise 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 mer- chandise 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 con- signor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, %nd in detail the price he paid for the same: Provided, That the statements re- quired by this section shall be made in triphcate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported when consigned by a person other than the manufac- turer, one copy thereof to be delivered to the person making the state- ment, one copy to be transmitted with the ^triplicate invoice of the merchandise 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. "K. That it shall be the duty of the appraisers of the United States, and every of them, and eveiy person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of produc- tion 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 quan- tities, and actual market value or wholesale price of every of them, as the case may require. "L. 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 aU available means in his power to ascer- Pub. No. 16—13 6 82 ^^- **■' tain the cost of production of such merchandise at the time of export tation to the United States, and at the place of manufacture, such cost of production to include the cost of materials and of fabrica- tion, and all general expenses to be estimated at not less than 10 per centum, covering each and every outlay of whatsoever nature mcident to such production, together with the expense of prepar- ing and putting up such merchandise ready for shipment, and an addition of not less than 8 nor more than 50 per centum upon the total cost as thus ascertained; and in no case shall such merchan- dise be appraised upon original appraisal or reappraisement at less than the total cost of production as thus ascertamed. The actual market value or wholesale price, as defined by law, of any imported mercltandise 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 ofifered for sale in usual wholesale quan- tities in the open market of the country of exportation to all pur- chasers, shall not in any case be appraised at less than the whole- sale 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, duo allowance by deduction being made for estimated duties thereon, cost of transportation, insurance and other necessary expenses from the place of shipment to the place of delivery, and a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on consigned goods, or profits not to exceed 8 per centum and a reasonable allowance for general expenses (not to excqed 8 per centum) on purchased goods. "M. That the appraiser shall revise and correct the reports of the assistant appraisers as he may judge proper, and the appraiser, or, at pons where there is no appraiser, the person acting ^ 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 value 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, appeal to reappraisement, which shall be made by one of the general appraisers, or if the importer, owner, agent, or consignee of such merchandise shall deem the appraisement thereof too high, and shall have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may withm ten days thereafter appeal for reappraisement by giving notice thereof to the collector in writing. Such appeal shall be deemed to be finally abandoned and waived unless within two days from the date of filing thereof the person who filed such notice shall deposit with the col- lector of customs a fee of $1 for each entry. Such fee shall be depos- ited and accounted for as miscellaneous receipts, and in case the appeal m connection with which such fee was deposited shall be finally sustained, in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits. The decision of the general appraiser in cases of reappraisement shall be final and conclusive as to the dutiable value of such mer- chandise against all parties interested therein, unless the importer, I POT. I6.I 83 owner, consignee, or agent of the merchandise shall deem the reap- praisement of the merchandise too high, and shaU, within five days thereafter, give notice to the collector, in writing, of an appeal, or unless the coUector shall deem the reappraisement of the merchandise too low, and shall within ten days thereafter appeal for re-reappraise- ment; m either case the collector shall transmit the mvoice and all the papers appertainmg thereto to the board of nine general apprais- ers, 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 ascertam, estimate, and determine the dutiable value of the unported mer- chandise, and m so doing may exercise both judicial and mquisitorial functions. In such cases the general appraisers and the Boards of General Appraisers shall give reasonable notice to the importer and the proper representative of the Government of the time and place of each and every hearing at which the parties or their attorneys shall have opportunity to introduce evidence and to hear and cross- examine the witnesses for the other party, and to inspect all sampler and all documentary evidence or other papers offered. Affidavits of persons whose attendance can not be procured may be admitted La the discretion of the general appraiser or Board of General Appraisers. The decision of the appraiser, or the person acting as such (in casi where no objection is made thereto, either by the collector or by thb importer, owner, consignee, or agent), or the single general appraiser in case of no appeal, or of the board of three general appraisers, in 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; and no reappraisement or re-reappraise- ment shall be considered invahd because of the absence of the mer- chandise or samples thereof before the officer or officers making the same, where no party in interest had demanded the inspection of such merchandise or samples, and where the merchandise or samples were reasonably accessible for inspection. "N. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, or upon merchan- dise on which duty shall have been assessed, including aU dutiable costs and charges, and as to all fees and exactions of whatever char- acter (except duties on tonnage) , shall be final and conclusive against aU 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, shaU, within thirty days after but not before such ascertainment and Uquidation of duties, as well in cases of merchandise entered in bond as for consimiption, or within fifteen days after the payment of such fees, charges, and exactions, if dissatisfied with such decision imposing a higher rate of duty, or a greater charge, fee, or exaction, than he shall claim to be legally pay- able, file a protest or protests in writing with the coUector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for nis objections thereto, and if the mer- chandise is entered for consumption shall pay the fuU amount of the duties and charges ascertained to be due thereon. Such protest shall 84 [Pot- i«i be deemed to be finally abandoned and waived unless within thirtj' days from the date of filing thereof the person who filed such notice or protest shall have deposited with the collector of customs a fee of $1 with respect to eacn protest. Such fee shall be deposited and accounted for as miscellaneous receipts, and in case the protest in connection with which such fee was deposited shall be finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits. No agreement for a contingent fee in respect to recovery or refund under protest shall be lawful. Compliance with this provision shall be a condition precedent to the validity of the protest and to any refund thereunder, and a vio- lation of this provision shall be punishable by a fine not exceeding 1500, or imprisonment for not more than one year, or both. "Upon such payment of duties, protest, and deposit of protest fee, the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of nine general appraisers, for due assignment and determination as provided by law; such determina- tion 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 appeal shall be filed in the United States Court of Customs Appeals within the time and in the manner provided for by law. " O. That the general appraisers, or any of them, are hereby author- ized 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 mat- ter or thing which they, or either of them, may deem material respect- ing any imported merchandise then under consideration or previously imported within one year, in ascertaining the classification or dutiable value thereof or the rate or amount of duty; and they, or either of them, may require the production of any letters, accounts, contracts, or invoices relating to said merchandise, and may require such testi- mony to be reduced to writing, and when so taken it shall be filed and preserved for use or reference until the final decision of the col- lector, appraiser, or said board of appraisers shall be made respecting the valuation or classification of said merchandise, as the case may be; and such evidence shall be given consideration in all subsequent proceedings relating to such merchandise. "P. 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 E reduce such papers when so required by a general appraiser, or a oard of general appraisers, or a local appraiser, or a collector, he shall be liable to a penalty of not less than $20 nor more than $500 ; and if such person be the owner, importer, or consignee, the appraisement which the 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 Appraisere, or local appraiser or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the fPiiB. 16.) ge merchandise shall be forfeited, or the value thereof may be recovered from him. "Q. That all decisions of the general appraisers and of the boarda of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regu- lations 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 practicable, by samples of the merchandise in question, and it shall be the duty of the said board, under the direc- tion of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of tne appraisers as they or he may deem important, to be published either in full, or if full pubUcation shall not be requested by the Secretary or by the board, then by an abstract containing a general description of the merchandise in ques- tion, a statement of the facts upon which the decision is based, and of the value and rate of duty fixed in each case, with reference, when- ever practicable, by number or other designation, to samples deposited in the place of samples at New York, and such abstracts shall be issued from time to time, at least once in each week, for the infor- mation of customs officers and the public. "R. 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 expor- tation 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 aU purchasers in said markets, in the usual wholesale quantities, and the price which the seller, shipper, 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, hogs- heads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, and all other costs, charges, and expenses incident to placing the merchandise in condi- tion, packed ready for shipment to the United States, and if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use other- wise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be sub- jected 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 imported 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. • . v. j j "S Any merchandise deposited in any public or private bonded warehouse may be withdrawn for consumption withm three years from the date of original importation, on payment of the duties and charges to which it may be subject bv law at the time of such with- drawal ■ Provided, That nothing herem shall aflfect or unpau- existing gg (POT. 16.) provisions of law in regard to the disposal of perishable or explosive articles. "T. That in all suits or informations brought, where any seizure lias been made pursuant to any Act providing for or regulating the collection of duties on imports or tonnage, if the property is clamaed by any person, the burden of proof shall lie upon such claimant, and in all actions or proceedings for the recovery of the value of merchan- dise imported contrary to any Act providing for or regulating the collection of duties on iinports or tonnage, the burden of proof shall be upon the defendant: Provided, That probable cause is shown for rach prosecution, to be judged of by the court. "U, That if any person, persons, corporations, or other bodies, celling, shipping, consigning, or manufacturing merchandise exported to the United States, shall fail or refuse to submit to the inspection of a duly accredited investigating ofl&cer of the United States, when 80 requested to do, any or all of nis booijs, records, or accounts per- taining to the value or classification of such merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues to levy an additional duty of 15 per centum ad valorem on all such merchandise when imported into the United States: Provided, however, That such additional duties shall not be imposed in case the laws of the country of exportation provide for the administration, by its duly authorized ofl&cers, of oaths to invoices, or statements of cost, before certification by consuls, and for punish- ment for false swearing under said oaths, whenever consuls are directed by the Secretary of State, under section twenty-eight hundred and sixty-two of the Revised Statutes, to require such oaths before cer- tification of the invoices. "V. That if any person, persons, corporations, or other bodies, engaged in the importation of merchandise into the United States or engaged in dealing with such imported merchandise, shall fail_ or refuse to submit to the inspection of a duly accredited investigating officer of the United States, upon request so to do from the chief ofiicer of customs at the port where such merchandise is entered, any or all of his books, records, or accounts pertaining to the value or classifi- cation of any such imported merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues, to assess additional duty of 15 per centum on all merchan- dise consigned to or imported by, or shipped, or intended for delivery, to such person, persons, corporations, or other bodies so failing or refusing. "W. That where merchandise purchased or manufactured in differ- ent consular districts in the same country is assembled for shipment and embraced in a single invoice and consulated at the shipping point, such invoice shall have attached thereto the original bflfe or invoices or statements in the nature of such, showing the prices actually paid, contracted to be paid, fixed, or determined, and in connection with each such purchase or consignment the invoice shall state all charges and expenses as provided in paragraph R of this section. "X. 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 haa been destroyed, unless IPUB. 16.1 giy under regulations prescribed by the Secretary of the Treasury. Froot 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. Npr shall any allowance be 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 m any invoice and be relieved from the payment of duties on the portion so abandoned: Provided, That the portion so abandoned shall amount to 10 per centum or more of the total value or -quantity of the invoice. The right of abandonment herein provided Tor 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 pack- ages unopened for appraisement, 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 destruc- tion there is a nonimportation in whole or in part. All merchandise abandoned to the Government by the importers shall be delivered by the importers thereof at such place within the port of arrival as the chief omcer of customs may direct, and on the failure of the importers to comply Avith 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 im- Sorters. Where imported fruit or perishable goods have been con- emned 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 condemna- tion, lodge with the collector, or the person acting as collector, of said port, notice thereof in writing, together with an invoice descrip- tion 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 made in writing by at least two customs officers touching the identity and quantity of fruit or perish- able 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 col- lector 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. " Y. That whenever it shall be shown to the satisfaction of the Sec- retary 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 or customs than, as has been ascer- tained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer 88 IPUB. i«.i 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 shall be deemed a permanent indefinite appropriation; and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any entry or liquida- tion for or agaiost the United States, at any time within one year of the date of such entry, but not afterwards: Provided, That the Sec- retary of the Treasury shaU, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this Act or of any other Act of Congress relating to the revenue, together with copies of the rulings under which repayments were made. "Z. That from and after the taking effect of this Act, no collector or other.ofiicer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other per- son, for or on account of any rulings or decisions 'as to the classifica- tion of said merchandise or the duties charged thereon, or the col- lection of any dues, charges, or duties on or on account of said mer- chandise, 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. "AA. That any person who shall give, or offer to give, or promise to give, any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or of the uquidation 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 perform- ance of his official duties shall, on conviction thereof, be fined not exceeding $2,000, 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 promising 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. "BB. 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 hquidation of the entry thereof, on conviction thereof shall oe fined not exceeding $5,000, or be impris- oned at hard labor not more than two years, or both, in the discretion of the court; and evidence of such soUciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shaU 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 ^(tth an unlawful intention. IPUB. li.] Oft "CC._ ITiat any baggage or personal effects arriving in the United btates m transit to any foreign country may be delivered by the par- ties having It in charge to the coUector of the proper district, to be by hiin retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departureand to be deUvered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe." Section PV. A. That for the purpose of readjusting the present duties on impor- tations into the United States and at the same time to encourage the export trade of this country, the President of the United States is authorized and empowered to negotiate trade agreements with for- eign nations wherem mutual concessions are made looking toward freer trade relations and further reciprocal expansion of trade and commerce: Provided, however, That said trade agreements before becoming operative shall be submitted to the Congress of the United States for ratification or rejection. B. That nothing in this Act contained shall be so construed as to abrogate or in any manner impair or affect the provisions of the treaty of commercial reciprocity concluded between the United States and the Republic of Cuba on the eleventh day of December, nrneteen hun- dred and two, or the provisions of the Act of Congress heretofore passed for the execution of the same except as to the proviso of article eight of said treaty, which proviso is hereby abrogated and repealed. C._ That there shall be levied, collected, and paid upon all articles coming into the United States from the PhiHppine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of or manufactured in the PhiUppiae Islands from materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippine Islands shall hereafter be admitted free of duty: Provided, Tiowever, That in con- sideration of the exemptions aforesaid, all articles, the growth, prod- uct, or manufacture of the United States, upon which no drawback of customs duties has been allowed therein, 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 articles, the OTOwth, 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, under a through bill of lading, from the coimtry of origin to the country of destination: Provided, That direct shipment shall include shipments in bond through foreign territory contiguous to the United States: Provided, however, That if such articles become unpacked while en route by accident, wreck, or other casualty, or so damaged as to 90 \rvB. M.) necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical mer- chandise originally shipped from the United States or the ^""p- pine Islands, as tHe case may be, and that its condition has not been changed except for such damage as may have been sustained: And provided, That there shall be levied, collected, and paid, m the United States, upon articles, goods, wares, or merchandise coming mto the United States from the Philippine Islands, a tax equal to the internal-revenue 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 bepro- vided by the Commis^sioner of Internal Revenue, and to be aflttxed 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 manufac- ture; such tax to be paid by internal-revenue stamps or otherwise, as provided by ihe laws in the Philippine Islands ; and such articles, goods, wares, or merchandise going into the Phihppine 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 Phihppine Islands, there shall be levied, collected, and paid there'm 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: Ana provided further. That from and after the passage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treasury: And provided further, That section thirteen of "An Act to raise revenue for the Philippine Islands, and for other purposes," approved August fifth, nineteen hundred and nine, is hereby repealed. D. That articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States. E. That whenever any country, dependency, colony, province, or other political subdivision 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 government, 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 (PCB. 16.1 91 merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture 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 tune to time ascertained, deter- mined, and declared by the Secretary 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 addi- tional duties. F. Subsection 1. That all articles of foreign manufacture or pro- duction, 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 arrangements, so as to indicate the country of origin. Said marking, stamping, branding, or labeling shall be as nearly indelible and per- manent as the nature of the article will permit. All packages containing imported articles shall be marked, stamped, branded, or labeled so as to indicate legibly and plainly, in English words, the country of origin and the quantity of their contents, and until marked in accordance with the directions prescribed in this section no articles or packages shall be delivered to the importer. Should any article or package of imported merchandise be marked, stamped, branded, or labeled so as not accurately to indicate the quantity, number, or measurement actually contained in such article or packiage, no dehvery 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 prescribe the necessary rules and regulations to carry out the foregoing provision. F. Subsection 2. If any person shall fraudulently violate any of the provisions of this Act relating to the marking, stamping, branding, or labeling of any imported articles or packages ; or shall fraudulently deface, destroy, remove, alter, or obliterate any such marks, stamps, brands, or labels with intent to conceal the information given by or contained in such marks, stamps, brands, or labels, he _shall_ upon conviction be fined in any sum not exceeding .$5,000, or be imprisoned for any time not exceeding one year, or both. G. Subsection 1. That all persons are prohibited from importing into the United States from any foreign country any obscene^ book, pamphlet, paper, vmting, advertisement, circular, print, picture, drawing, or otiier representation, figure, or image on or of paper or other material, or any cast, instrument, or other article or an im- moral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing unlawful abortion, or anylotteiy ticket, or any advertisement of any lottery. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. AU such prohibited articles and the package in which they are contained in the course of importation shall be detained by the officer of customs, and proceedings taken against the same aa 92 JPtJB. IS.) hereinafter prescribed, unless it appears to the satisfaction of the collector of customs that the obscene articles contained in the P^'Ck- age were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee: Provided, That the drugs here- inbefore mentioned, when imported in bulk and not put up for any of the pm-poses hereinbefore specified, are excepted from the opera- tion of this subsection. G. Subsection 2. That whoever, being an officer, agent, or employee of the Goyernment of the United States, shall knowingly aid or albet any .person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representa- tions, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than S5,000, or by imprisonment at hard labor for not more than ten years, or both. G. Subsection 3. That any circuit or .district judge 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 satis- faction 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 preceding sections, and to make due and immediate return thereof, to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error. H. Subsection 1. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is pro- hibited: Provided, That the operation of this section shall be sus- pended as to any foreign country or countries, or any parts of such country or countries, whenever the Secretary of the Ireasury shall officially determine, and give public notice thereof, that such impor- tation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as herein pro- vided, 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. H. Subsection 2. That any person convicted of a willful violation of any of the provisions of the preceding subsection shall be fined not exceeding S500, or imprisoned not exceeding one year, or both, in the discretion of the court. I. 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 (Pr».lfi.i 93 the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision J. bubsection 1 That a discrimmating duty of 10 per centum ad valorem, m addition to the duties unposed 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 shaU come into the United States from such contiguous country; but this discriminating duty shall not applv to goods, wart^, or merchandise which 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 goods, wares, and merchandise 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. J. Subsection 2. That no goods, wares, or merchandise, unless in cases provided for by treaty, "shall be imported into the United States from any forei^ 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, pro- duction, or manufacture, or from which such goods, wares, or mer- chandise can only be, or most usually are, first shipped for trans- portation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and condemned in like manner, and under the same regulations, restrictions, and provisions as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws. J. Subsection 3. That the preceding subsection shall not apply to vessels or goods, wares, or merchandise imported in vessels of a foreign nation wmch does not maintain a similar regulation against vessels of the United States. J. _ Subsection 4. That machinery or other articles to be altered or repaired, molders' patterns for use in the manufacture of castings intended to be and actually exported within six months from the date of importation thereof, models of women's wearing apparel imported by manufacturers for use as models in their own establishments, and not for sale, samples solely for use in taking orders for merchandise, articles intended solely for experimental purposes, and automobiles, motor cycles, bicycles, aeroplanes, airships, balloons, motor boats, racing shells, teams, and saddle horses, and similar vehicles and craft brou^t temporarily into the United States by nonresidents for tour- ing purposes or for the purpose of taking part m races or other specific contests, may be admitted without the payment of duty under bond for their exportation within six months from the date of importation and under such regulations and subject to such conditions as the Sec- retary of the Treasury may prescribe: Provided, That no article shall be entitled to entry under this section that is intended for sale or which is imported for sale on approval. J. Subsection 5. That all materials of foreign production which may be necessary for the construction of naval vessels or other vessels of the United States, vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign or domestic trade, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equip- ment, may be imported in bond under such regulations as the Secre- tary of the Treasury may prescribe; and upon proof that such mate- rials have been usedf for such purposes no duties shall be paid thereon. J. Subsection 6. That all articles of foreign production needed for the repair of naval vessels of, or other vessels owned or used by, the United States and vessels now or hereafter registered under the laws of the United States may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. -J. Subsection 7. That a discount of 5 per centum on all duties imposed by this Act shall be allowed on such goods, wares, and mer- chandise as shall be imported in vessels admitted to registration under the laws of the United States: Provided, That nothing in this sub- section shall be so construed as to abrogate or in any manner impair or affect the provisions of any treaty concluded between the Umted States and any foreign nation. K. The privilege of purchasing 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 pre- scribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privileges toward the vessels of war of the Umted States in its ports. L. That whenever any vessel laden with merchandise, in whole or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. M. That aU 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 regula- tions as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Tieasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further. That the manufacture 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 ware- houses. Whenever gooda manufactured in any bonded warehouse estab- iisnea under the provisions of the preceding paragraph shaU be exported directly therefrom or shall be duly lalen for transportation and mimediate exportation under the supervision of the proper otticer who shaU be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. Any materials used m the manufacture of such goods, and any packages, covermgs, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury^ be conveyed without the payment of revenue tax or duty into any bonded manufacturmg warehouse, and imported goods may, under the aforesaid regidations, 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 imple- ments, machmery, or apparatus to be used in the construction or repau- of any bonded manufacturing warehouse or for the prosecution of the busmess carried on therein. No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exportation or for transportation and immediate 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 exporta- tion, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date oi exportation, and the name of the vessel: Provided, That the waste material or by-products incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under Act of March twenty-fourth, eighteen bundled and seventy- four, in said bonded warehouses may be withdrawn for domestic 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. All labor performed and services rendered under these provisions shall be imder the supervision of a duly designated officer of the customs and at the expense of the manufactuier. A careful account shall be kept by the collector of all merchandise dehvered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles. Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may pre- scribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom: Provided That cigars manufactured in whole of tobacco imported from any one country, made and manufactui-ed in such bonded gg PUB. i&j manufacturing warehouses, may be withdrawn for home consiunptiOD upon the payment of the duties on such tobacco in its condition as imported under such regulations as the Secretary of the Treasury may prescribe, and the payment of the internal-revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their character, origin of tobacco from which made, and place of manufac- ture. The provisions of Revised Statutes thirty-four hundred and thirty- three shall, so far as may be practicable, apply to any bonded manu- facturing warehouse established under this Act and to the merchan- dise conveyed therein. N. Subsection 1. That the works of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may upon the giving of satisfactory bonds be designated as bonded smelting ware- houses. Ores or crude metals may be removed from the vessel or other vehicle ia which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon and there smelted or refined, or both, together with ores or crude metals of home or foreign production: Provided, That the bonds shall be charged with the amount of duties payable upon such ores and crude metals at the time of their importation, and the several charges against such bonds may be canceled upon the exportation or deUvery to a bonded manufacturing warehouse established under paragraph M of this section of an amount of the same kind of metal equal to the actual amount of dutiable metal producible from the smelting or refining, or both, of such ores or crude metals as deter- mined from time to time by the Secretary of the Treasury: Arid provided further, That the said metals so producible, or any portion thereof, may be withdrawn for domestic consumption, or transferred to a bonded customs warehouse, and withdrawn therefrom, and the several charges against the bonds canceled upon the payment of the duties chargeable against an equivalent amount of orea_ or crude metals from which said metal would be producible in their condition as imported: Arid provided further, That on the arrival of the ores and crude metals at such establishments they shall be sampled and assayed accordiag to commercial methods under the supervision of Government officers, to be appointed by the Secretary of the Treasury and at the expense of the manufacturer: Provided further, That antimonial lead produced in said establishments may be withdrawn for consumption upon the payment of the duties chargeable against it as type metal under existmg law and the charges against the bonds canceled ia a similar sum: Provided further. That all labor performed and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer: Provided further. That all regulations for the carrying out of this section shall be prescribed by the Secretary of the Treasury. Subsection 2. That from and after the first day of January, nine- teen hundred and fourteen, under such regulations as the Commis- sioner of Internal Revenue, with the approval of the Secretary of the Treasury may prescribe, any farmer or association of farmers, any fruit grower or association of fruit growers, or other person or persons may manufacture alcohol free of tax for denaturization only, out of any of the products of farms, fruit orchards, or any substance what- ever, on condition that such alcohol shall be directly conveyed from the still by continuous closed pipes to locked and sealed receptacles m which the same may be rendered unfit for use as an intoxicating beverage by an admixture of such denaturing materials as the Com- missioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, or where such alcohol is of insufficient proof to be denatured, the same may be transferred in bond from such locked and sealed receptacles to a central distilling and denatur- ing plant as hereinafter provided. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may authorize the establishment of central distilhng and denaturing plants to which alcohol produced under the provisions of this Act, free of tax, may be transferred, redis- tilled and denatured under such regulations, and upon the execution of such notices and bonds as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasunr, may prescribe. That any central distilling and denaturing plant provided for in section two of this Act may, m addition to the spirits produced under section one of this Act, use any of the products of farms, fruit orchards, or any substance whatever, for the manufacture of alcohol for denatur- ation only: Provided, That at such distilleries the use of cisterns or tanks of such size and construction as may be deemed expedient shall be permitted in lieu of distillery bonded warehouses under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. That any person who under the provisions of this Act shall fail to register, or shall falsely register, any still or distilling apparatus used by_ him, or who shall fraudulently remove or conceal any distilled spirits produced by him, or who shall fail to comply with all the requirements of this Act, or any regulations issued pursuant therpto, respecting the production and denaturization of distilled spirits; and any person who shall recover or attempt to recover by redistiUiza- tion or by any other process or means, any distilled spirits after the same has been denatured, shall, on conviction, for each offense, be fined not more than $5,000 or be imprisoned for not more than five years, or both, and shall in addition thereto forfeit to the United States all real and personal property used in connection therewith. That subsection two of section thirty-two hundred and forty-four of the Revised Statutes of the United States shall not apply to stiUs and worms manufactured for use in distilling, provided for m section one of this Act, but the manufacturer or owner of such distilling apparatus shall give notice to the collector of internal revenue of the district in which the said apparatus is made or to which it is removed, of each still, or worm, manufactured, sold, used, or exchanged imder such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Section four of the Act of March second, nineteen hundred and seven, amendatory of the Act of June seventh, nineteen hundred and six, is hereby repealed, and the Commisfdoner of Internal Revenue, with the approval of the Secretary of the Treasury, shall exempt dis- tillers operating under this Act from the provisions of sections thirty- two himdred and eighty-three and thirty-three hundred and nine of Pub. No. 16—13 1 98 ^'^- 1*-! the Revised Statutes of the United States, and from such other prorisions of existing laws relating to distilleries^ including the giyii^ of bonds, as may be deemed expedient by said officials: Provided, Twwever, That the Commissioner of Internal Revenue shall assess and collect the tax on any spirits unlawfully produced or produced and not accoimted for by any such distiller. O. That upon the exportation of articles manufactured or produced in the United States by the use of imported merchandise or materials upon which customs duties have been paid, the full amount of such duties paid upon the quantity of materials used in the manufacture or production of the exported product shall be refunded as drawback, less 1 per centum of such duties: Provided, That where a principal product and a by-product result from the manipulation of imported material and only the by-product is exported, the proportion of the drawback distributed to such by-product shall not exceed the duty assessable under this Act on a sinular by-product of foreign origin if imported into the United States. Where no duty is assessable upon the importation of a corresponding by-product, no drawback shall be payable on such by-product produced from the imported material; if, however, the principal product is exported, then on the exportation thereof there shall be refunded as drawback the whole of the duty paid on the imported material used in the production of both the prin- cipal and the by-product, less 1 per cent, as hereinbefore provided: Provided further. That when the articles exported are manufactured in part from domestic materials, the imported materials or the parts of the articles manufactured 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 pro- vided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such 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 draw- back due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manu- facturer, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall prescribe. That on the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) hereafter manufactured or pro- duced 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 domestic tax-paid alcohol shall have been used in the manufacture or production of 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 exportation, as the Secre- tary of the Treasury shall prescribe. That the provisions of this section shall apply to materials used iu the construction and equipment of vessels built for foreign account and ownership, or for the government of any foreign country, not- (Pot. 16.1 99 Withstanding that such vessels may not within the strict meaning of the term be articles exported. P. That upon the reimportation of articles once exported, of the growth product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal- revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury. Q. That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of dehvery to the importer 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 pubUc or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. R. That the President shall cause to be ascertained each year, the amount of imports and exports of the articles enumerated in the various paragraphs in section one of this Act and cause an estimate to be made of the amount of the domestic production and consump- tion of said articles, and where it is ascertained that the imports under any paragraph amount to less than 5 per centum of the domestic con- sumption of the articles enumerated he shall advise the Congress as to the facts and his conclusions by special message, if deemed important in the public interest. S. That, except as hereinafter provided, sections one to forty-two both inclusive, of an Act entitled "An Act to provide revenue, equahze duties, and encourage the industries of the United States, and for other purposes," approved August fifth, nineteen hundred and nine, and all Acts and parts of Acts inconsistent with the pro- visions of this Act, are hereby repealed: Provided, That nothing in this Act shall be construed to permit any oaths to be demanded or fees to be charged except as provided in this Act or in section twenty-eight hundred and sixty-two of the Revised Statutes of the United States, nor to repeal or in any manner affect the following numbered sections of the aforesaid Act approved August fifth, nine- teen hundred and nine, viz : Subsection twenty-nine of section twenty- eight and subsequent laws and amendments relating to the estabHsh- ment and continuance of a Customs Court, subsection thirty of sec- tion twenty-eight, providing for additional attorneys, subsection twelve of section twenty-eight and subsequent provisions establishing a Board of General Appraisers of merchandise, sections thirty, thirty- one, thirty-two, thirty-three, and thirty-five, imposing an internal revenue tax upon tobacco, section thirty-six, providing for a tonnage duty, section thirty-nine, authorizing the Secretary of the Treasury to borrow on the credit of the United States to defray expenditures! on account of the Panama Canal, section forty, authorizing the Sec- retary of the Treasury to borrow to meet public expenditures: Pro 100 I'*"* "•' vided fwrfher, That all excise taxes upon corporations imposed by section thirty-eight, that have accrued or have been imposed for the year ending December thirty-first, nineteen hundred and twelve, shall be returned, assessed, and collected in the same manner, and under the same provisions, hens, and penalties as if section thirty- eight continued in fuU force and effect: And frovided further, That a special excise tax with respect to the carrying on or doing of busmess, equivalent to 1 per centiun upon their entire net income, shall be levied, assessed, and collected upon corporations, joint stock com- panies or associations, and insurance companies, of the character de- scribed in section thirty-eight of the Act of August fifth, nineteen hundred and nine, for the period from January first to February twenty-eighth, nineteen hundred and thirteen, both dates inclusive, which said tax shall be computed upon one-sixth of the entire net income of said corporations, joint stock companies or associations, and insurance companies, for said year, said net income to be ascer- tained in accordance with the provisions of subsection G of section two of this Act : Provided further, That the proArisions of said section thirty-eight of the Act of August fifth, nineteen hundred and nine, relative to the collection of the tax therein imposed shall remain in force for the collection of the excise tax herein provided, but for the year nineteen hundred and thirteen it shall not oe necessary to make more than one return and assessment for all the taxes imposed herein upon said corporations, joint stock companies or associations, and insurance companies, either by way of income or excise, which return and assessment shall be made at the times and in the manner pro- vided in this Act; but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or com- menced in any civil case before the said repeal or modification; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed and all penalties or for- feitures or liabihties incurred prior to the passage of this Act imder any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. No Acts of limita- tion now in force, 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 be affected thereby so far as they affect any suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, which may be commenced and prosecuted within the same time and with the same effect as if this Act had not been passed. T. If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invahdate the remainder of said Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly mvolved in the controversy in which such judgment shall have been rendered. U. That unless otherwise herein specially provided, this Act shall take effect on the day following its passage. Approved, 9.10 p. m. October 3, 1918. IITDEX. A. Abandonment appeal for reap- praisement par. M, Abandonment of protests. . .par. N, Abortion, articles for. ." par. G, Abandoned merchandise, disposi- tion of par. X, Abrasives — Crude artificial, n. s. p. f Iron or steel Absinthe Acetanilid Acetate — Amyl Ethyl Calcium Copper Lead — Brown, gray, or yellow. . . White Acetic anhydrid ether or pyroligneous acid Acetphenetidin Acetone Acetylsalicylic acid Acids — Acetic or pyroligneous Acetylsalicylic Amidosalicylic Anhydrides, n. s. p. f Arsenic or arsenious Boracic Carbolic Chromic Citric Fluoric Formic Gallic Glycerophosphoric Hydrochloric or muriatic Hydrofluoric Metanilic Nitric Phosphoric Phthalic Prussic Pyrogallic Eicinoleic Salicylic Silicic Sulphoricinoleic Sulphuric or oil of vitriol Tannic Tartaric Valerianic All other, and acid anhydrides, n. s. p. f Aconite Par. p. 82 p. 84 p. 91 p. 87 479 112 240 18 29 29 440 421 57 57 2 29 387 18 3 18 387 18 23 1 387 1 387 387 1 387 1 1 18 387 387 23 387 387 387 387 1 45 1 387 45 387 1 1 387 1 388 Acorns — Par. Prepared -^33 Raw, dried or undried, but unground 389 Additional duties — Amount of par. I, p. 80 Applicable to pro forma in- voices par. I, p. 80 For refusal to permit examina- tion of records, etc.pars. U, V, p. 86 For undervaluation par. I, p. 80 Not penal par. I, p. 80 Not subject of drawback. par. I, p. 80 Not to be remitted par. I, p. 80 Additional duty, bounty by foreign country par. E, p. 91 Additions by importer to make market value par. I, pp. 79, 80 Aeroplanes, entry of, in bond par. J, subsec. 4, 93 Affidavits to be received par. M, p. 83 Agar-agar 34 Agate — Buttons 339 Manufactures of, n. s. p. f 98 Studs 339 Unmanufactured 390 Agreements for contingent fees on protests not valid par. N, p. 84 Agricultural implements 391 Repair parts for 391 Aigrettes 347 Air rifles 132 Airships, entry of, in bond par. J, subsec. 4, p. 93 Alabaster, manufactured 98 Albata 145 Albumen — ■ Egg, dried : 4 Egg, frozen or liquid 203 N.s.p.f 392 Albuminized paper 324 Albums — ■ Autograph 330 Photograph 330 Postage-stamp 330 irost-card 330 Scrap 330 Alcohol — Amylic 33 Drawback of internal-revenue tax on par. O, p. 98 For denaturization manufac- ture par. N, subsec. 2, p. 96 Mantles 154 Methyl 393 Wood 393 Alcoholic compounds, n. s. p. f 16 Ale 245 Ale, ginger 248 (101) 102 Par. Alizarin assistant -i5 dyes 394 natural or synthetic 394 Alkalies 5 containing soda 67 Alkaloids 5 of cinchona bark . . . 584 of opium 47 All-chain Venetian carpets 298 Allowance for damage par. X, p. 87 Allowance for shortage, when par. X, pp. 86, 87 Alloys — Aluminum 143 Nickel 155 Steel, n. s. p. f 102 Almond oil 45 bitter 46 Almonds, shelled ornot shelled... 223 Alpaca, hair of 305 Cloth, n. s. p. f 308 Tops 306 Velvets 309 Yams 307 Althea root, leaves or flowers 544 Alum 6 Cake 6 Patent 6 Alumina — Hydrateof. 6 Manufactured, n. s. p. f 6 Sulphate of 6 Aluminous cake 6 Aluminum 143 Alloys 143 Bars 143 Inleaf 146 Manufactures of, n. s. p. f . . . . 167 Plates 143 Eods 143 Scrap 143 Sheets 143 Strips 143 Utensils 184 Amaryllis bulbs 210 Amber 36 Inchips 500 Manufactures of, n. s. p. f - . . . 367 Oil 46 Ambergris 49 oil 46 Amberoid, unmanufactured 36 American artists, works of 655 goods exported and re- turned 404, par. P, p.99 landscapes, views of 329 Amidonaphtolsulf oacids 23 AmidosaucylLc acid 23 Ammonia — Carbonate of 7 Liquid anhydrous 7 Muriate of 7 Nitrate of 395 Perchlorate of 395 Phosphate of 7 Sulphateof 395 Ammoniacal gas liquor 7 Par. Amylacetate 29 nitrite 29 Amylic alcohol • 33 Anatomy, preparations of 602 Anchors, iron or steel 106 Andirons, cast-iron 125 Angles, iron or steel 104 Angora goat, hair of 305 Cloth, n. s. p. f 308 Plushes... 309 Tops :- 306 Yarns 307 Anilin oil 23 salts 23 Animal bladders, n. s. p. f 419 carbon 423 integuments, n. s. p. f 419 intestines, n. s. p. f 419 oils, n. s. p. f 44 tendons, n. s. p. f 419 Animals brought into the United States — By immimants 398 For breeding purposes 397, 398 For exhibition or competition. 398 In quarantine 397 Straying across boundary 397 Temporarily 398 Wild: 398 Animals, live — Domestic, for food 619 N.s.p.f 187 Anise oil 46 seed 212 oil 46 Annatto, extracts of 399 Anthracene 452 dyes 394 oU 452 Anthracite coal 451 Antifriction balls, iron or steel 106 Antimonial lead, duty on par. N, subsec. 1, p. 96 Antimony 144 As regulus or metal 144 Compounds of 144 Ore 396 Oxide of 144 SaltBof 144 Stibnite containing 396 Antipyrine 18 Antiquities 654 Artistic G56 Copies of 654 Antitoxins 400 Anvils, iron or steel 118 Apatite , 401 Apparatus — Lite-saving, specially imported 533 Philosophical 573,653 Platinum 57S Scientific 573,653 Appeal to reappraisement — Abandoned, when par. M, p. 82 Fee for par. M, p. 82 Hearit^s on, how conducted. . par. M, pp. 82,83 103 Par. ^pple3, green orripe 217 Appliances, miners' rescue 550 Appraisement — Appeal from par. M, p. 82 Fmal, when. . .pars. M,T, pp. 82, 84 Of merchandifle at ports having no appraiser par. M, p. 82 Appraiser — • Authority to investigate pre- vious importations... par. O, p. 84 Duty of pars. K, M, pp. 81, 82 To revise reports of assistant appraiser par. M, p. 82 Apricot Jiernels 223 Argentine 145 Argols 8 Aromatic seeds, not edible 27 substances, etc., nonal- coholic 49 Anack 240 Arrival of goods par. H, p. 79 Arrowroot, not manufactured 402 Aiseniate of soda 605 Arsenic 403 Arsenic and sulphide of arsenic, or orpiment 403 Arsenic or arsenious acid 387 Arsenious or arsenic acid 387 Art squares, woolen, n. s. p. f . . . . 303 Art, works of 654 Brought in by professional ar- tists, etc 653 Except rugs and carpets 656 Production of American ar- tists abroad 655 N.s.p.f 376 Articles — Exported for repairs, returned 404 Manufactured, in bonded ware- houses 404 Manufactured, n. s. p. f 385 Of cotton cloth 266 Of persona,l adornment 642 - Returned after having been ex- ported 404 Toilet 642 Artificial baits 136 cork, n. a p. f 340 doublets 357 feathers 347 flies 136 fruits, grains, leaves, flow- ers, and stems, n. s. p.f 347 horsehair 319 beltiags 319 cords 319 ribbons 319 tassels 319 mineral waters, n. s. p. f . 249 silk beltings 319 cords 319 filaments 319 ribbons 319 tassels 319 threads 319 yams 319 Par. Artistic antiquities 656 Artists' knives 130 paints, colors, and pig- ments 63 proof etchings 652 Asaietida 405 Asbestos — ■ Manufactures of , n. s. p. f 367 Unmanufactured 406 Woven fabrics 367 Yarn 367 Ash- Bone 423 Soda 605 Ashes — ■ Beet-root 407 Wood and lye of 407 Asphalt, limestone-rock 534 Asphaltum 534 Aspic or spike lavender oil 46 Aspirin 18 AstUbe clumps 210 Attar of roses 46 Attempt to enter, what is par. H, p. 79 Aubusson carpets 293 rugs 300 Autograph albums 330 Automatic pistols 133 Automobile laces 358 Automobiles and paTts thereof. . . . 119 entry of, in bond for , export par. J, subsec. 4, p. 93 Axle bars 121 blanks 121 Axles — Forgings for 121 N.s.p.f 121 Or parts thereof 121 Axminster carpets 293 rugs 300 Azalea indica 210 B. Back saws 139 Bacon and hams 545 Bagatelle balls, of ivory, bone, or other materials 341 Baggage in transit par. CO, p. 89 Bagdng— For cotton 408 Waste 566 Bags — American manufacture, re- turned 404 Gunny, old 566 Leather 360 Paper, n. s. p. f 324 Parchment 360 Woven fabrics, jute yam 281 Baits, artificial 136 Baked articles 194 Balloons, entry of, in bond par. J, subsec. 4, p. 93 Balls, antifriction 106 BahnofGilead 409 104 Balsams — P^- , Copaiba 9 Canada 9 Peru 9 Tolu 9 Bamboo 648 Blinds 175 Curtains 175 Screens 175 Shades 175 Bandings — Cotton 262 Flax, etc 278 Silk, n. s. p. f 316 Spindle, cotton 262 Woolen 292 Band iron 509 Band iron or steel — Cuttolengths 509 N.s.p.f 107 Partly manufactured 509 Band saws, steel 139 steel 509 Bands, flax, etc 278 Barbed wire 645 Bar iron 103 Barium 143 Carbonate of, precipitated 10 Chlorideof 10 Dioxide of 10 Bark- Cork 340 Unmanufactured 464 Cuba 335 Manufactures of , n. s. p. f 176 Barks — Oincbona 410 Notedible 27 Crude 477 Other, extracts of 624 Barley 188 HuUed 190 Malt 189 Patent 190 Pearled 190 Barrel hoops, iron or steel 107 Barrels — American manufacture, re- turned 404 Containing oranges, etc 172 Empty, n. s. p. f 171 Shotgun, forged, etc 597 Bars — Aluminum 143 Lead 153 Muck 103 Nickel 155 Platinum 578 Kailway — Iron 587 Partsteel 587 Steel 587 Steel 110 Tin 631 Baryta, sulphate of 51 Barytes— ^^• Manufactured 51 Sulphate of, artificial 51 Unmanufactured 51 Base bulHon 153 Basic slag 499 Baskets — Leather 360 Parchment 360 Bath brick 71 mats, cotton, n. s. p. f 264 Batting, cotton, n.s.p.f 264 Bauxite — Crude 411 Refined 6 Bay rum 242 water 242 Beads 333 Articles not embroidered or appliqu^d, n. s. p. f 333 Curtains composed of, n. s. p. f . 333 Imitation pearl 333 Beams, iron or steel 104 Bean cake 200 oil 45 stick 200 Beans — Ground, shelled or unshelled.. 225 Notedible 27 Crude 477 N.s.p.f 197 Prepared or preserved 199 Soya 606 Tonka...'. 70 Vanilla 70 Beauxite, crude 411 Bed sets, lace, cotton 265 Nottingham machine 265 sides, woolen, n. s. p. f 303 Beef, fresh 545 Beer 245 Ginger 248 Beeswax 412 Beet-root ashes 407 Beets 212 Beet seed, except sugar beet 198 Begonia bulbs 210 Bell metal, broken 413 Bells, broken 413 Beltings — Artificial horsehair 319 Artificial silk 319 Bullions 150 Cotton 262 Flax, etc 278 India rubber 150 Lahn 150 Lame 150 Metal threads 150 Silk, n. s. p. f 316 Tinsel wire 150 Woolen 292 Belts- Cotton 262 Flax, etc 278 105 Belts— Continued. Par Leather 360 Parchment 360 Silk, n. B. p. f 316 Woolen 292 Benches, marble, etc 98 Bench knives 130 Benzaldehyde 23 Benzidin 23 Benzine 561 Benzoate of soda 67 Benzol 22 Benzyl chloride 23 Bergamont oil 46 Berlin blues 52 rugs 300 Berries — Edible, in their natural con- dition 217 Green, ripe, or dried, n. s. p.f 488 Not edible 27 Crude 477 Persian, extracts of 30 Beverages — • N.s.p.f 248 Spiritiious, n. s. p. f 240 Bias dress facings, cotton 257 Bibles 414 Bibulous paper 323 Bicarbonate of — Potash, refined 64 Soda 67 Bichromate of — Potash.. 64 Soda 67 Bicycles and parts thereof 120 Bicycles, entry of, in bond par. J, subsec. 4, p. 93 BiUets 613 and bars, steel 110 Billiard balls, of ivory, bone, or other materials 341 chalk 15 Bill of lading, consignee of, who is par. B, p. 76 Bindings — Cotton ---- 262 Flax, etc 278 Silk, n.s.p.f .---. 316 Skirt, cotton 257 Woolen 292 Binding twine 415 Binitrobenzol 23 Binitrochlorbenzol 23 Binitrotoluol 23 Birch tar OH 561 Birds' eggs .- - - 478 Not used for food, importation prohibited 478 Birds — Game, dressed 227 N.s.p.f 416 Biscuits - - - 194 N.s.p.f 417 Bismuth 418 Bisque °" ^.s.p.f 80 Par. Bitters containing spirits, n. s. p. f . 240 Bitumen 534 Bituminous coal 451 Blacking 11 Black oxide of tin 631 "Black salts" 580 Blacksmiths' hammers, tongs, and sledges 122 Bladders — Animal, n. s. p. f 419 Manufactures of, n. s. p. f 367 Blades — Knife 128 Razor 128 Sword 129 Blank books, n. s. p. f 329 Blankets 289 Cotton, n. s. p. f 264 Blanks 613 Blasting caps 346 fuses 346 Bleached sponges 68 Bleaching powder 12 Blinds- Bamboo 175 Straw 175 Wood 175 Blocks — Gun, for gunstocks. . >. 647 Last 647 Oar 647 Wagon 647 Zinc 163 AU other, etc 647 Blood char./ 447 dragon's 476 dried, n. s. p. f 420 Blooms 613 and slabs, steel 110 iron 518 Blues 52 Blue vitriol 421 Board — Leather 530 Paper-box _. 320 Board of General Appraisers, sec- tions of act of 1909 relating to, not repealed par. S, p. 99 Boards, planks, deals, etc., sawed. 647 Boas 347 Bookings 301 Bodkins, metal .• 135 Boiler iron or steel 105 Bolt blanks, iron or steel 123 Bolting cloths composed of silk. . . 422 Bolts- Handle 647 Heading 647 Iron or steel 123 Shingle 647 Stave 647 Bombay or wild mace 235 Bombs 344 Bond- Duty on goods in par. 2, p. 99 Entry under for exportation . . par. J, subsec. 4, p. 93 106 Bond — Continued. P"- For production of certified in- voice par. E, p. 78 Paper 326 Cancellation of Bmelting and refining par. N, subsec. 1, p. 96 Bonded warehouses — Articles manufactured in 404 Manufacturing par. M, p. 94 Smelting and refining par. N, subsec. 1, p. 96 Bone ash. 423 bagatelle balls 341 billiard balls 341 black 447 casings, cotton 262 char 447 chess balls 341 chessmen 341 cuttlefish 472 dice 341 dominoes 341 draughts 341 dust 423 manufactures of, n. s. p. f 368 meal 423 poker chips 341 pool balls 341 studs 339 Bones, crude, etc 423 Bonnet pins 158 Bonnets 354 Fur 354 Of straw, chip, and similar materials 335 Booklets, paper, lithographically printed 325 Books — Blank, n. 8. p. f 329 Cigarette 381 Examination of pars. U, V, p. 86 For societies 427 For use of United States 424 Household effects 428 Letter-copying 323 Needle 135 Printed chiefly in languages other than English 426 Printed more than 20 years. . . 425 Professional 582 Obscene, prohibited., .par. G, p. 91 Slate, n. 6. p. f 329- Used by the blind 426 Boot lacings, cotton 262 Boots and shoes, leather 530 Boracic acid 1 Borate material, crude, n. s. p. f . . . 429 of lime, n. s. p. f 429 ofsoda 67 Borax — Crude, n. s. p. f 429 Refined 67 Boric acid 1 Bort, diamond 357 Botany specimens 607 Bottle caps, metal 164 Bottles- ^^^ Glaas 83 N. s.p. f 84 Quicksilver 404 Bounty, foreign, additional duty par. E, p. 90 Boutonnieres 347 Boxes — Containing oranges, etc 172 Jewel, leather 360 parchment 360 Packing, empty, n. s. p. f . 171 Steel, American manufacture, returned 404 Boxwood 169 Suitable for sticks 648 Braces — Cotton 262 Woolen : 292 Brads 554 Braids — N.s.p.f 358 Of straw, chip, and similar matemls 835 Braille tablets 426 Brandy 237 Casks, size of 238 Imitationflof 241 Method of determining proof of 238 Brass 430 Clippings from 430 Manufactures of, n. s. p. f 167 Old 430 Braziers' copper 147 Brazilian pebble 431 Bread 194 Enives 130 N.s.p.f 417 Breccia — Manufactured 98 Eough or squared 97 Sawed or dressed 97 Breech-loading rifles 133 shotguns 133 Briar root, unmanufactured 168 Briar rose^ Cuttings of 211 Seedlittgsof 211 Stocksof 211 Briarwood, immanufactured 168 Bribery, punishment for.. par. AA, p. 88 Brick— Bath 71 Chromp ; 71 Fire 71 Magnesite 71 N.s.p.f 71 Brimstone 617 Bristles 337 Crude 432 Bristol-board paper 328 Britannia metal, old 572 British gum 36 Brushes 336 Carbon 81 Brussels carpets 295 107 Par^ Brocades 146 Broken bell metal 413 beUs 413 rice 193 Bromin 433 Broom com 434 handles 647 Brooms 336 Bronze brocades 146 flitters 146 inleaf 146 metalKcs 146 powder 146 worksin 656 Buchu leaves 39 Buckles — Belt, iron or steel 151 Iron or steel, n. s. p. f 151 Trousers, iron or steel-. 151 Waistcoat, iron or steel 151 Buckwheat 435 Flour 435 Budding knives 128 Buds- Cassia 235 Not edible, advanced in value. 27 Crude 477 Building forms, iron or steel 104 Bulb beams, iron or steel 104 Bulbous roots — • Not edible, advanced in value. 27 Crude 477 Not edible, seed 595 Bulbs- Amaryllis 210 Begonia 210 CaUa 210 Canna 210 Dahlia 210 Electric light 95 Gloxinia 210 Herbaceous peony 210 Hyacinth 210 Ins Kaempferri or Germanica. 210 Lily 210 Mother flowering, for propa- gating 210 Narcissus 210 Not edible, advanced in value. 27 Crude 477 Seed 595 Bullion — Base 153 Gold 436 Lead 153 SUver 436 Bullions 150 Bunting 290 Bur waste, wool 651 Burden of proof- Actions for recovery of value of merchandise par. T, p. 86 For bribery par. AA, p. 88 Presumptive fraud par. I, p. 80 Suits for forfeiture par. T, p. 86 Burgundy pitch. -^ 437 Burnt pyrites, residuimi from 518 Par. Burrstone^ Inblocks 614 Manufactured 438 Butchers' knives 130 skewers, wood 174 Butter 195 Cocoa 232 Substitutes for 232 Knives 130 Substitutes 195 Butterine, cocoa 232 Button forms of lastings 338 molds or blanks 339 Buttons 339 Agate 339 Collar 339 Cuff 339 Iron or steel 151 Metal 151 Pearl.... 339 Shell 339 Shoe 339 Trousers, steel 151 Vegetable ivory 339 Butt-welded flues 127 pipes 127 stays 127 tubes 127 By-products, drawback on. .par. O, p. 98 C. Cabbage seed 212 Cabinet furniture 176 woods, all forms 648 sawed 169 Cables of — Hemp 268 Istle 268 Manila 268 Metal and rubber, etc 114 Sisalgrass 268 Sunn 268 Tampico fiber 268 Cadmium 439 Caffein 13 compounds of 13 Cajeput oil 561 Cake, bean 200 Cakes 194 Calamine 162 Calcined magnesia 42 Calcium 143 Acetate of 440 Carbide 440 Chloride of 440 Cyanamid 499 Nitrate 440 Tartrate, crude 8 Calendars, paper, lithographically printed 325 Calender-plate-finished paper 324 Calla bulbs 210 Calomel 14 Camel's hair 650 Press cloths 422 N.s.p.f 288 Cameos 357 108 Par. Cameras, photograptic, n. s. p. f.. 380 Camomile oil 46 Camphor — Crude 36 Refined 36 Synthetic 36 Canary seed 212 Candle wicking, cotton, woven, braided, or twisted 262 Candles, Roman 344 Candy, sugar — Coverings dutiable 180 N.s.p.f 180 Cane, chair 173 Cane juice, sirups of 177 Cane, sugar — Forseed 595 Uimianufactured 178 Canes, walking 383 Canna bulbs 210 Caps — Blasting 346 Bottle 164 Percussion 346 Capsicum 235 Caraway oil 46 seed 212 Carbazol dyes 394 Carbolic acid 387 Carbon — Animal 423 Brushes 81 Disks 81 Manufactured, n. s. p. f 81 Cane, chair 173 Plates 81 Pots, porous 82 Tetrachloride 19 Unmanufactured, n. s. p. f . 81 Carbonate of — Ammonia 7 Barium, precipitated 10 Guiacol 18 Magnesia 42 Potash 580 Soda, crystal 67 Carbonized noils, wool 651 wool 651 Carbons for — Arc lamps, n. s. p. f 82 Electric lighting 82 Carboys — American manufacture, re- turned 404 Glass 83 Cardamon seed 595 Cardboard paper 328 Card cases — Leather 360 Parchment 360 Card clothing 124 laps, cotton 250 waste, wool 651 Carded yam, cotton 250 silk 311 Par. Cards — Jacquard, paper 328 Paper, lithographically printed 325 Playing 331 Post 332 Carpenters' knives 130 Carpet, cork 276 Carpeting, of flax, hemp, jute, and vegetable fiber 273 Carpets — All-chain Venetian 298 Aubusson 293 Axminster 293 Brussels 295 Chenille 293 Moquette 293 Saxony 294 Tapesby, Brussels 297 Velvet 296 Three-ply 298 Toumay 294 Treble mgrain 298 Two-ply ingrain 299 Wilton 294 Wool or cotton, n. s. p. f 302 Wool,Dutch 299 Woven whole 300 Carriage laces 358 Carroted fui skins 348 Carrot seeds 212 Car tires, iron or steel 142 Cartridge shells, empty 346 Cartridges 346 Car-truck channels, iron or steel. . . 104 Carts 391 Carving knives 130 Casein 527 Cases, card — Leather 360 Parchment 360 Cases for musical instruments 373 needle 135 watch 161 Cash registers 441 Casings, bone, cotton 262 Casksh— American manufacture, re- tirmed 404 Empty, n. s. p. f 171 \ 625 Cassava 625 Cassia 235 buds 235 oil 46 vera 235 Cassiterite 631 Castile soap 66 Castings — Cast-iron 125 Malleable-iron, n.s.p.f 125 Cast-iron andirons 125 castings 125 hatter's irons 125 pipe 125 plates 125 109 Par. Cast-iron sadirons 125 stove plates 125 tailor's irons 125 vessels 125" Castor 442 oil 45 soaps 45 Gastoreum 442 Casts of sculpture ^ 611 Catgut — Manufactures of, n. s. p. f . . . . 366 Unmanufactured 443 Cattle 619 Hair 503 Hides, raw or uncured, dry, salted, or pickled 506 Importation prohibited. par. H, p. 92 Cauliflower seed 595 Caustic soda 67 Caviar : 216 Cayenne pepper 285 Cedar, Spanish — Eough 648 Sawed 169 Cedrat oil 46 Celery seed 595 Cellulose 25 Cellulose esters 25 Cement — Copper 461 Hydraulic 444 Keene's 74 N. s. p. f 74 Portland, hydraulic 444 White 74 Roman 444 Ceramic fluxes 63 Cerite 445 Cerium 445 ore 445 Chains — Iron or steel 126 Machine 126 N. s. p. f 126 Sprocket 126 Chair cane 173 reeds 173 Chalk- Billiard 15 Crude 446 In cubes, blocks, sticks, or disks 15 French 69 Crude 621 Manufactures of, n. s. p. f — 15 Precipitated, for medicinal or toilet purposes 15 Red....:.... 15 Tailors' 15 Chamois skins 359 Champagne 243 Channels, iron or steel 104 Cliar— Blood..- 447 Bone - 447 Charcoal ^l crayons od Par. Charges, dutiable par. R, p. 85 to be shown on invoice. . par. D, p. 77 Charms — Bisque, china 80 Stoneware, earthenware 79 Charts — For societies 427 For use of United States 424 N.s.p.f 329 Printed more than 20 years 425 Cheese 196 Knives 130 Substitutes for 196 Chemical compounds 5 coinpounds, alcoholic. . . 16 compounds, in packages . 17 mixtures 5 mixtures, alcoholic 16 preparations 5 preparations, alcoholic. . 16 salts 5 salts, alcoholic 16 wood pulp 649 Chemicals, in capsules, etc 17 Chenille carpets .> . 293 Chenilles, silk 314 Cheroots • 185 Cherries, green or ripe 217 Cherry juice 247 Chess balls, of ivory, bone, or other materials 341 Chessmen, of ivory, bone, or other materials 341 Chestnut bark, extracts of 624 Chicle Crude 36 Refined 36 Chicory root — Burnt or roasted 230 Ground or granulated 230 N.s.p.f 230 Raw, dried or undried 230 Unground 230 Chimney pieces, slate 101 China clay 76 straw matting 272 wares 80 Chinese blues 52 nut oil 561 Chip 335 Manufactures of , n. s. p. f 368 Chips, cinnamon 235 Chloral hydrate 18 Chlorate of — Potash 64 Soda 67 Chloride — Benzyl 23 Ethyl 29 Of barium 10 Of calcium 440 Of lime 12 Of zinc 62 Chloroform 19 Chlorophyll, extract of 31 110 Chocolate— Par- Sweetened, prepared, n. s. p. f. 231 Unsweetened, prepared, n. s. p. f 231 Chromate of — Iron 448 Potash 64 Soda 67 Chrome. ^, 102 brick 71 green 54 yellow 54 Chromic acid 387 ore 448 Chromium — Colore 54 Crude 449 Hydroxide of 449 Metal 102 Chronometers 161 Chronometers and parts thereof, box or ship 161 Cider 202 Cigar bands, paper, lithograph- ically printed » 325 Cigarette-book covers 381 Cigarette books 381 paper 381 Cigarettes 185 Paper 185 Cigars 185 Manufacture of, in bond .par. M, p. 95 Paper 185 Cinchona bark 410 Alkaloidsof 584 Saltsof 584 Cinematography film pictures 380 Cinnamon and cinnamon chips 235 Cinnamon oil 46 Circular saws 139 Citations by appraisers and collec- tors authorized par. O, p. 84 Citrate of lime 41 Citric acid 1 Citron 221 Citron peel, preserved, candied, or dried. 221 Citronella oil 46 Civet 49 oil 46 Clapboards 647 Clasp knives 128 Clasps, iron or steel 151 Clay- China 76 Common blue 450 Glass-pot, Gross-Almerode 450 Pipe bowls 381 Pipes, tobacco 381 Clays, manufactured cr unmanu- factured, n. s. p. f 76 Clerical error — Manifest, additional duties par. I, p. 80 Undervaluation resuit of. par. I, p. 80 Clerical errors, correction of. par. Y, p. 88 Par. Cliff stone 614 Chppings from — feSs 430 Dutch metal 430 Clock cases — Bisque 80 Stoneware 79 Clock jewels - . 161 movements, lever 161 movements, marking of 161 Clocks, and parts thereof, n. a. p. f . 161 Cloth- Cotton 252 Articles of 266 Defined 253 Fiber 254 Filled or coated 254 Crinoline 353 Guimy, for covering cotton. . . 408 Gunny, for paper making 566 Hair of alpaca, n. s. p. f 308 Hair of Angora goat, n. s. p. f . 308 Manufactures of 338 Mohairorsilk 338 Press, camel's hair, n. s. p. f . . 288 Tracing 254 Vegetable-fiber 254 Waterproof, cotton 254 Wool 288 Clothing, ready-made — Cotton 256 Fur 348 Linen 278 Sak.n. s. p. f 317 Woolen 291 Cloth-lined paper, n. s. p. f 324 Cloths 288 Bolting, composed of sUk .... 422 Cattle-hair or horsehair 288 Italian 290 Mop, cotton, n. s. p. f 264 Polishing, cotton, n. s. p. f . . . 264 Press, composed of camel's hair 422 Wash, cotton, n. s. p. f 264 Clove stems 235 Cloves 235 Clumps — Astilbe 210 Dielytra 210 LUy of the valley 210 Coach laces 358 Coal- Anthracite 451 Bituminous 451 Culm 451 Shale 451 Slack 451 Coal tar — Crude 452 DistUlates, n. s. p. f 22 Dyes, n. s. p. f 20 Pitch 452 Products 23 Products, n. B. p. f 21 Ooated-suiface paper, n. s. p. f 324 Ill Par. Coat linings, woolen 290 Cobalt 453 ore 453 oxide of 24 Coca leaves 39 Cocaine 47 Coccuhis indicus 454 Cochineal 455 Cocoa — Butter 232 Substitutes for 232 Butterine 232 Crude 456 Fiber 456 Mats 371 Matting 371 Leaves 456 Shells 456 Sweetened, prepared, n. s. p. f . 231 Unsweetened, prepared, n. s.p.f 231 Coconut meat — Desiccated or similarly pre- pared 221 Not prepared 557 Coconut oil 561 Refined, deodorized 232 Coconuts in shell 557 Cocoons, silk 599 Cod-liver oil 561 Cod oil 561 Coffee 457 Substitutes for, n. s. p. f 233 1 ingots — Bessemer 613 Crucible 110 Coins — Copper 458 Gold 458 Other metal 458 Silver 458 Coir 453 yarn 459 Coke 451 Colcothar 55 Collapsible tubes 164 Collar buttons 339 CoUard seed 212 Collars, shirt — Cotton 256 Linen 277 Collector — Action by, on protests par. N, 84 Decision of par. N, p. 83 Liability of par. Z, p. 88 Collets, cotton 262 Collodion 25 Cologne 48 Coloring for — Beei 26 Brandy 26 Otherliquors 26 Wine 26 Color lakes, n. s. p. f 63 Colors — Artists' 63 Crude.etc 63 far. Columns and posts, ij-on or steel. . 104 Combed silk 311 wool or tops 286 Combination — Penholders 157 Rifles 133 Shotguns 133 Suits, cotton, n. s. p. f 261 Combs — Horn 368 Metal 368 Comfits 217 Commissions not to be shown un- less paid par. D, p. 77 Common window glass 85 Composition metal. 460 forfuel 451 Compounds — Alcoholic 16 N.s.p.f 16 Chemical 5 Alcoholic 16 In packages 17 Gly cerophosphoric 18 Medicinal 5 Alcoholic 16 In packages 17 Of antimony 144 Ofcaffein 13 Pyroxylin in blocks, etc., not polished 25 Pyroxylin, polished 25 Compressed leather 530 Concentrated melada 177 Confectionery — Coverings dutiable 180 N.s.p.f 180 Coniferous evergreen seedlings 595 Consigned goods — ■ Appraisement of . , par. L, p. 82 Statement of costs par. J, p. 81 Consignee, who is par. B, p. 76 Consular officer, duty of, respect to declarations par. F, p. 78 Containers, unusual par. R, 85 Contingent fees par. N, 84 Convict labor, goods made by., par. 1, 92 Cooks' knives 130 Copaiba 9 Copal 500 Copper — Acetate of 421 Bottoms 147 Braziers' 147 Cement 461 Clippings 461 Coarse 461 Coins 458 In plates, bars, ingots, or pigs, n.8.p.f 461 Manufactures of, n. s. p. f 167 Medals 546 Old 461 Ore 461 Pipes 147 Plates 147 Eegulusof..., 461 112 Copper — Continued. Pat. Rods 147 Scale ■ 461 Sheathing 147 Sheets 147 Sheets or plates, covered with metal 109 Strips 147 Subacetate of 421 Sulphateof 421 Copperas. 462 Copra, desiccated, or similarly pre- pared 221 Copying paper 323 Coral 357 Marine 463 Uncut 463 Unmanufactured 463 Cordage of — Hemp 268 Istle 268 Manila 268 Sisal grass 268 Sunn 268 Tampico fiber 268 Cordial, ginger 244 Cordials 240 Cords, cords and tassels — Cotton 262 Silk 316 Woolen 292 Cords — Artificial horsehair 319 Artificial silk 319 Flax, etc 278 Ofyam 269 Corduroys, cotton 257 Coriander seed 595 Cork- Artificial, n. 8. p. f 340 Bark, cut into squares, cubes, or quarters 340 Bark, unmanufactured 464 Carpet 276 Carpet, corticine, etc., mats of. 276 Carpet, corticine, etc., rugs of. 276 Disks, manufactured 340 Granulated 340 Insulation 340 Manufactures of, n. s. p. f . . . . 340 Paper 340 Paper, except for smokers' ar- ticles 381 Refuse 464 Stoppers, manufactured 340 Substitutes 340 Wafers, manufactured 340 Washers, manufactured 340 Waste 464 Waste, manufactured 340 Wood, unmanufactured 464 Conns 210 All other, cultivated for flow- ers 210 Com 465 Broom 434 Meal 466 Salad seed 212 Corporation tax not repealed . par. S, p. 100 Par. Corrosive sublimate - - - 14 Corset clasps 114 covers, cotton, n. s. p. f 261 lacings, cotton 262 steels 114 Corticine ; 276 Corundum — Manufactures of 343 N.s.p.f 479 Cosmetics 48 Cost of merchandise to be shown on invoice par. D, p. 77 Cotton : 467 Bagging for 408 Bandings 262 Bath mats, n. s. p. f 264 Batting, n. s. p. f 264 Bed sets, lace 265 Belting for machinery 262 Beltings 262 Belts 262 Bindings 262 Blankets, n. b. p. f 264 Bone casings 262 Boot lacings 262 Braces 262 Candle wicHng, woven, braided, or twisted 262 Card laps 250 Carded yam 250 Chenille curtains 258 Chenille table covers 258 Cloth 252 Articlesof 266 Defined 253 Filled or coated 254 Clothing, ready-made 256 Collets 262 Combination suits, n. s. p. f . . . 261 Cords and tassels 262 Corduroys 257 Corset covers, n. s. p. f 261 Corset lacings 262 Crochet 251 Cuffs 256 Darning 251 Drawers, n. s. p. f...,. 261 Dress, facings, bias 257 Embroidery 251 Fabric, suitable for ^pneu- matic tires 262 Fiber cloth 254 Flocks, manufactured 250 Garters 262 Gins 391 Gloves 260 Half hose — Clocked 260 Fashioned 260 N.s.p.f 259 Seamless 260 Handkerchiefs 255 Healds 262 Hose — Clocked 260 Fashioned 260 N. s. p.f 259 Seamless 260 113 Cotton — Continued. Par. Labels for garments 262 Lamp wicking, woven, braided, or twisted 262 Loom harness 262 Manufactures of 257 Jacquard 258 N. s. p. f 266 Mop clotM, n. s. p. f 264 Mufflers 255 Nets or nettings 252 Pants, n. s. p. f 261 Pile fabrics, cut or uncut 257 Pillowcases, n. s. p. f 264 Pillow shams, lace 265 Plush ribbons 257 Plushes 257 Polishing cloths, n. s. d. f . . . . 264 Quilts, n. s. p. f .' 264 Roping 250 Roving 250 Seed 595 Sheets, n. s. p. f 264 Shirt collars 256 Shuts, n. s. p. f 261 Shoe lacings 262 Skirtbiudrngs 257 Sliver 250 Spindle banding 262 Spool thread 251 Stockings — Clocked 260 Fashioned 260 N.s.p.f 259 Seamless 260 Stove wicking, woven, braid- ed, or twisted 262 Suspenders 262 Sweaters, n. s. p. f 261 Table damask 263 Manufactures of, n. s. p. i. 263 Tapestries 258 Tassels and cords 262 Thread 250 Tights, n. s. p. f 261 Tirefabric 262 Towels, n. s. p. f 264 Underwear, n. s. p. f 261 Union suits, n.s.p.f 261 Upholstery goods 258 Velveteens 257 Velvet ribbons 257 Velvets 257 Vests, n. s. p. f 261 Warps 250 Warp yam 250 Wash cloths, n. s. p. f 264 Wash rags, n. s. p. f 264 Wiste J67 Manufactured.- 250 Wearing •=^parel 256 N.s.p.f 261 Window curtains, lace 265 Window hoUands 254 Cottonsoed oil 561 Court-plaster 50 12714°— 13 8 Par. Covers — Cigarette-book 381 Corset, cotton, n. s. p. f 261 Table, cotton chenille 258 Woolen, n. s. p. f 303 Cranberries 217 Crayons 63 Cream-colored ware 79 Cream separators 441 Creams and preparations for clean- ing, n. s. p. f 11 Creosote oil 452 Cripe paper 323 Cresol 452 Crinoline cloth 353 Crochet cotton 251 needles 135 Crockery ware 79 Crosscut saws 139 Croton oil 561 Crowbars 122 Crown glass 85 Bent, ground, etc 90 Polished 86 Silvered 89 Crucible, steel 110 Crucibles — Earthenware 78 Stoneware 78 Crude bauxite 411 borate material, n. s. p. f . . . 429 borax, n. s. p. f 429 bristles 432 camphor 36 chicle , 36 French chalk 621 gum, n. s. p. f 36 .glycerin 35 iodine 516 marrons 557 marrow 543 metals, smelting of, in bond. par. N, subsec. 1, p. 96 minerals 549 opium 47 or refined petroleum 561 paper stock 566 phosphates 574 potash 580 sago 590 saltpeter 580 steatite 621 talcum 621 Cryolite 468 Cuba bark 335 Cuba, reciprocity with par. B, p. 89 Cubarithmes 426 Cubic nitrate 605 Cudbear 469 Cuff buttons 339 Cuffs 277 Cotton i 256 Linen 277 Culm of coal 1 451 Cultivators 391 114 Par. Cumidin 23 Cummin seed-- 595 Cups — Bisque china 80 Earthenware 79 Stoneware 79 Curled hair 352 Curling-stone handles 470 Curling stones 470 Currants, Zante, or other 218 Currency paid to be shown on in- voice par. C, p. 76 Curriers' knives 130 Curry 471 Curry powder 471 Curtains — Bamboo 175 Composed of beads or spangles, n. s. p. f 333 Cotton cheniUe 258 Lace, Nottingham machine ... 265 Lace, window, n. s. p. f 358 Straw 175 Window, lace, cotton 265 Wood 175 Customs Court of Appeals, sections of act of 1909 relatmg to, not re- pealed par. S, p. 99 Cut flowers 210 Preserved or fresh 210 Cut nails of — Iron 554 Ctcel 554 Cut shells 369 Cut spikes of — Iron 554 Steel 554 Cut tacks 554 Cuttings, hide, raw 504 Cuttings or seedlings — Apple 211 Briar rose 211 Mahaleb cherry i'll Manetti multinora 211 Mazzard cherry %\ I Myrobolan plum 211 Pear 211 Qiiince 211 Rosa Bugosa 211 Saint JuKan plum 211 Cuttlefish bone 472 Cyanamid, calcium 499 Cyanide of potash 580 Cyanite 525^' Cylinder glass 85 Bent, ground, etc 90 Polished -> 86 Silvered 89 Cylindrical furnaces ISSf* tanks 127 D. Dahlia bulbs ^0 mage — Merchandise abandoned. par. X, p. 87 No allowance for par.'X, p. 87 Par. Damar 500 Damask, table, cotton 263 Mantifactures of, n. s. p. f . . . . 263 Dandelion root 233 Raw, dried or undried, but unground 473 Darning cotton 251 needles 555 Dates 218 Dead poultry 229 Decalcomania paper, not printed. . 567 Decalcomanias, paper 325 Decanters, glass, n. s. p. f 84 Decision of Board General Apprais- ers par. N, p. 84 Decision of collector final. . .par. N, p. 83 Decision of General Appraiser par. M, pp. 82, 83 Decision of General Appraisers and boards preser\'ed and filed . . par. Q, p . 85 Decisions of General Appraisers, publication of par. Q, p. 85 Decision on reappraisement, ab- sence of merchandise par. M, p. 83 Deck beams, iron or steel 104 Declaration on invoice before con- sular oflScer par. D, p. 77 Declaration on invoice, nature of. . par. D, p. 77 Declarations — Duty of consular officer con- cerning par. F, p. 78 False statements in, punish- ment for pars. G, H, p. 79 On entry par. F, p. 78 Degras 44 Demijohns, glass 83 Denaturization, alcohol for par. N, subsec. 2, p. 96 Dentifrices 48 Designs, Jacquard, paper 328 Detectors, time 161 Dextrine, from starch or flour 36 n. B. p. f 36 substitutes 36 Dials, watch and clock, marking of. 161 Watch and other instruments, enameled 161 Diamidostilbendisulfoacid 23 Diamond dust 357 Diifopnds— 'ort 357 ngravers', un-ct 474 Glazi§fa', unset 474 118""* 474 dOr imcut, not set 357 ,-.^ .. 23 Dice7««f ivory, bone, or other ma- terials 341 -JPie blocks 613 Die blocks or blanks, steel 110 Dielytra clumps 210 Dies, steel, engraved 612 DimethylaniHn 23 Dioxide of barium 10 Diphenylamin 23 115 Par. Discount on goods imported in ves- sels of United States par. J, subsec. 7, p. 94 Discriminating duty 10 per cent. par. J, subsec. 1, p. 93 Disk harrows 391 Disks — Carbon 81 Cork 340 Glass 494 Distilled oils 46 Alcoholic 16 N.s.p.f 46 DistUled spirits 238 Compounds and preparations of 239 Divi-divi 475 Dogskins, undressed 603 Plates and mats of 348 DoUheads 342 Dolls and parts of 342 Domestic fowls, feathers or plumes of....... 347 Domestic live animals, for food . . . 619 Domiuoes, of ivory, bone, or other materials 341 Doublets, artificial 357 Down- Manufactures of 347 Quiltsof 347 Dragon's blood 476 Drag saws 139 Drainings, sugar 177 Draughts, of ivory, bone, or other materials 341 Drawback — Articles manufactured from imported materials par. 0, p. 98 By-products, distribution of . . . par. O. p. 98 Duty equal to par. P, p. 99 Flavoring extracts par. 0, p. 98 Medicinal preparations, .par. O, p. 98 Toilet preparations par. 0, p. 98 Drawbacks or bounties shown on invoice par. D, p. 77 Drawers, cotton, n.s.p.f 261 Drawing knives 130 paper 326 Drawings - 653 Drawings and sketches, original — Penandink 652 Pencil or water color 652 Drawings, pen and ink, n. s. p. f . . 376 Dress facings, bias, cotton 257 Dress goods, woolen, women's and chUdren's 290 Dress steels 114 Dried blood, n. s. p. f 420 egg albumen 4 eggs 204 fibers 477 not edible 27 grapes 18 insects 477 notedible 27 peas 209 Drills, agricultural 391 1 Par. Dross lead 153 Druggets 301 Drugs — Advanced in value, n. s. p. f . 27 In capsules, etc 17 Not advanced in value, n. s. p. f 477 Drupis — Iron or steel, reimportation of. 404 Dry plates — ■ Photographic, American, ex- posed abroad 404 Photographic, n. s. p. f 380 Dust- Bone 423 Diamond 357 Zinc 163 Dusters, feather 336 Dutch metal — Clippings from 430 Inleaf 146 Dutiable value pars. M, R, pp. 83, 85 Duty- Additional, equal to bounty. . par. E, p. 91 Additional, for undervaluation. par. I, p. 80 Additional, refusal to show books pars. U, V, p. 86 Discount on goods imported in American vessels par. J, subsec. 7, p. 49 Equal to internal-revenue tax remitted par. P, p. 99 Estimated refund of par. Y, p. 87 Not assessed on less than en- tered value par. I, pp. 80, 81 0^5 goods in bond par. Q, p. 99 On goods manufactured bond- ed warehouse par. P, p. 99 On goods on which drawback has been paid par. P, p. 99 On goods previously imported, not entered par. Q, p. 99 Dyeing extracts, n. s. p. f 30 Dyes — Alizarin 394 Anthracene 394 Carbazol 394 Coal tar, n. s. p. f 20 Indigo 514 Dyewoods, extracts of 30 E. 76 79 78 78 79 Earth, fuller's Earthenware Common yellow, etc Rockingham White granite Earths, maniifactured or unmanu- factured, n. s. p. f 76 Ebony — Rough 648 Sawed 169 Ecgonine 47 Salts o£ 47 Edgings 358 116 Par. 372 Egg albumen 4 Frozen or liquid 203 Egg plant seed 212 Eggs- Birds' 478 Birds', not used for food, im- portation prohibited 478 Dried 204 Fish 478 Frozen 203 Game, for propagation 478 Importation prohibited . . 478 Specimensof 478 Insects' 478 N. s. p. f 203 Poultry 478 Prepared or preserved 203 Silkworm 601 Yolkof 204 Egret plumes 347 Electnc-light bulbs 95 lamps 95 poles 170 Electrodes 81 Electrotype metal 637 plates 137 Embroidered handkerchiefs 358 wearing apparel 358 Embroideries 358 Embroidering machines 165 Embroidery cotton 251 Emery 343 Files 343 Grains 343 Manufactures of w... 343 Ore, n. 8. p. f 479 Paper 343 Wheels 3^3 Emigrants' tools of trade, etc 582 Enamel — Fusible 96 Glass 96 Glass, white, for dials 493 Paints 63 Enameled upholstery leather 359 Enamels 63 Enfleurage greases 49 Engines, steam 165 Engraved iron or steel plat«s 137 shells 369 steel dies 612 steel plates, for designs, etc 137 steel plates, foj bonds, etc 612 steel rolls 612 Engravings — Bound or unbound 329 For exhibition 653 For societies 427 For use of United States 424 N.s.p.f - 376 Printed more than 20 years. . . 425 Unbotmd 652 Enter, attempt to par. H, p. 79 Pari Entered value, duty assessed on less than par. I, pp. 80, 81 Entry- Fraudulent, what constitutes. par. H, p. 79 Of merchandise consigned for sale par. J, p. 81 Presumptively fraudulent, when par. I, p. 80 Without certified invoice par. E, pp. 77, 78 Envelopes — Paper, folded, n. s. p. f 327 Paper, n. s. p. f 324 Epsom salts 42 Erasers 128 Ergot 28 Essences — Floral 49 Fruit 16 N.s.p.f 46 Essential oils 46 Alcoholic 16 N.s.p.f 46 Esters, n. s. p. f 29 Estimated duties, excess of re- funded par. Y, pp. 87, 88 Etchings — Bound or unbound 329 For societies 427 For use of United States 424 N.s.p.f 376 Printed more than 20 years. . . 425 Proof, artisla' 652 Ethers 16 Acetic 29 Fruit, n. 8. p. f 46 N.s.p.f 29 Sulphuric 29 Ethyl acetate 29 chloride 29 Evergreen vines 211 Evidence, introduction of. .par. M, p. 83 Examination of books — Of exporter par. U, p. 86 Of importer par. V, p. 86 Examination of importer, etc., by collector par. E, p. 78 Extanination to determine right to abandon par. X, p. 87 Excrescences 477 Noteditle 27 Experimental purposes, articles imported for, in bond par. J, subsec. 4, p. 93 Explosive substances 501 Exports, amount of, to be ascer- tained par. E, p. 99 Expressed oils 45 AlcohoHc 16 N.s.p.f 45 Extracts — Anaatto 399 Chestnut bark 624 Chlorophyll 31 Dyeing, n. s. p. f 30 117 Extracts — Continued. Par. Dyewoods 30 Flavoring .- 49 Flavoring, alcoholic 16 Hemlockbark 624 Hop 207 Licorice 40 Logwood 30 Madder 538 Malt, fluid 246 Malt, solid or condensed 246 Meat, fluid 228 Meat, n. s. p. f 228 Nutgalls 30 Oak bark 624 Opium 47 Orleans 399 Persian berries 30 Quebracho 624 Rocoa 399 Roucou 399 Safflower 31 Saffron 31 Sumac 30 Wool .' 651 Other, alcoholic 16 Otherbarks 624 Eyeglasses 91 F. Fabric, cotton, suitable for pneu- matic tires 262 Fabrics — Bullions 150 India rubber 150 Knit 288 Lahn 150 Lame 150 Of metal, n. s. p. f 150 Metal threads 150 Pile, cotton, cut or uncut 257 Pile, flax 280 Pile, hemp 280 Pile, other 288 Pile, ramie 280 Pile, vegetable fiber 257 Tinsel wire 150 Woven, plain, not of flax, etc. 283 Woven, plain, of single jute yarn 279 Woven, plain, of single jute yarns, bleached, etc ....... 279 Facings, dress, bias, cotton 257 False invoice, acceptance of. par. H, p. 79 False statements, punishment for .i pars. G, H, p. 79 Fans 349 Common palm-leaf, plain 480 Except common palm-leaf 349 Plain. 480 Farriers' knives 130 Fasteners, snap, iron or steel 151 Fats 498 Feather dusters 336 Feathers and downs, n. s. p. f 347 Feathers— ^'ar- Artificial 347 Of domestic fowls 347 Of ostriches 347 Ofwildbirds 347 Ornamental 347 Fee for protests par. N, p. 84 Fee on reappraisement par. M, p. 82 Pees, prohibited par. S, p. 99 Felt, adhesive, for sheathing ves- sels 481 Pelt, roofing 320 Felts not woven 288 Pence posts 647 Peimel oil 46 seed 595 Fenugreek seed 595 Perrochrome or f erroclu-omium 102 Ferromanganese 518 Ferromolybdenum 102 Perrophosphorus 102 Perrosilicon 102 Ferrotitanium 102 Perrotungsten 102 Ferrovanadium 102 Fiber- Cocoa, mats 371 Cocoa, matting 371 Istle, unmanufactured 497 Tampico, unmanufactured . . . 497 Ware, indurated, n. s. p. f 355 Fibers — Dried, not edible, advanced in value 27 Dried, not edible, crude 477 For paper making 566 Fibrin 482 Field glasses 93 Figs 218 Filaments, artificial silk 319 Filberts, shelled or not shelled 224 File blanks 131 Files^ Cut 131 Emery 343 Filler tobacco — Mixed or packed 181 Stemmed or unstemmed, n. s. p.f 181 Film pictures — Cinematography 380 Motion 380 Motophotography 380 Moving 380 Films — Moving-picture, light struck or damaged 404- Not developed 576 Photographic, American, ex- posed abroad 404 Censorship of 380 Not developed 576 Filtering paper 323 Filter masse 321 stock.... 321 tubes 82 118 Par. Fii'e brick 71 Firecrackers 344 Firewood 647 Fireworks, n. s. p. f 344 Fish 216 Caviar 216 Eggs 478 Except shellfisli, in tin pack- ages, n. 8. p. f 216 Fresh-water 483 Oil, American 561 Oil, rendered, n. s. p. f 44 Packed in oil, etc 216 Paste 201 Roe, preserved 216 Sauce 201 Skinned or boned 216 Skins 484 Soimds, crude, n. s. p. f 419 Sounds, prepared 34 All other, n. s. p. f 483 Fishhooks 136 Fishing flies, artificial 136 reels 136 rods 136 tackle 136 Fishplates, railway, iron or steel. . 108 Flannels 289 Flaps, paper, lithographically prmted 325 Flasks, quicksilver 404 Flavoring extracts — Alcoholic 16 Grained 49 Drawback on par. O, p. 98 Flax- Bands, etc 278 e'arpeting 273 Carpets 273 Gillnettings 271 Hackled 485 Handkerchiefs 282 Manufactures of 284 Mats and rugs 273 Nets 271 Noils 485 Not dressed 485 Pile fabrics 280 Seines 271 Straw 485 Tapes 275 Towof 485 Waste 566 Webs 271 Flaxseed — N.a.p.f 212 Oil 45 Fleshing knives 130 Flies, fishing, artificial 136 Flint stones, unground 486 Flint, unground" 486 Flitters 146 Floats 131 Flock-covered paper 324 Flocks — Cotton, manufactured 250 Wool 651 Par. Floor mattii^, plain, etc 272 Floral essences 49 Floral or flower waters, n. s. p. f . . 48 Floss, silk 313 Flouncings 358 Flour- Buckwheat 435 Rice 193 Rye 589 Sago : 590 Tapioca 625 Wheat 644 When dutiable 644 Wood 647 Flower seeds 595 Flowers — Artificial 347 Cut 210 Not edible, advanced in value. 27 Not edible, crude 477 Ornamental 347 Flues — Butt-welded 127 Iron or steel 127 Lap-welded 127 Platemetal 127 Seamed 127 Fluid extract of meat 228 Flume hose, of cotton, etc 274 Fluoric acid 387 Fluted glass 87 Flutings 358 Fluxes 63 Foreign nations, trade agreements with par. A, p. 89 Foreign stamped post cards 610 Forfeiture — For fraud par. H, p. 79 Forperjmry par. P, pp. 84, 85 For undervaluation par. I, p. 80 Obscene articles par. G, p . 91 Of goods not imported in ves- sels of United States par. J, subsec. 2, p. 93 Porgings, iron or steel 106 Forks or steels 130 Forks, tuning 373 Formaldehyde solution 32 Formic acid 1 Forms, steel engraved 612 Fossils... 487 Fountain pens 157 Fowls — Land, n. s. p. f 416 Water, n. s. p. f 416 Frames, iron or steel 104 Fraudulent entry, what consti- tutes ". par. H, p. 79 Fraudulent importations or at- tempts at, punishment for. par. G, p. 79 Freestone — Monumental or building 99 Umnanufactiu:ed 614 French chalk, crude 621 Fresh beef 545 Friction matches 345 Friezes, of tile 72 119 Par. Frostings 63 Frozen egg albumen 203 Fruit essences 16 ethers, n. a. p. f 46 juices, n. s. p. f 247 knives 130 plants, for propagation ..... 489 sirup, n. B. p. t 247 trees, stocks, cuttings, and seedlings of 211 Fruits- Artificial 347 Dried, desiccated, evaporated. 217 Edible 217 Green, ripe, or dried, n. s. p. f . 488 In brine, n. s. p. f 488 Not edible, advanced in value. 27 Not edible, crude 477 Ornamental 347 Packed in sugar, containing no alcohol 217 Prepared, n. a. p. f 217 Preserved, containing alcohol, n.s.p.f 217 Fuel, compositions for 451 Fuller's earth 76 Fulminates 490 Fulminating powder 490 Fur bonnets 354 hats 354 hoods 354 mats 348 plates 348 skins, carroted 348 skins, undressed 491 Furnaces, cylindrical 127 Furniture — Cabinet 176 House 176 Willow 173 Furs — Dressed on the skin 348 For hatters' use 34G Manufactures of, n. s. p. f . . . . 348 Undressed 491 Fusains 63 Fusees, matches 345 Fusel oil 33 Fuses — Blasting 346 Mining 346 Safety 346 Fusible enamel 96 G. Grallic acid 1 Galloons - 358 Galvanized wire. 645 wire fencing 645 Gambler 492 Game 227 Game birds, dressed 227 Garlic 208 Garments, labels for, cotton 262 Gametted waste, wool 651 Garters, cotton 262 Par. Gas mantlea 154 Gas-mantle scrap 154 Gas black 53 Gasoline 561 Gas retorts 82 Gelatin 34 Manufactures of 34 Gelatin-covered paper 324 Gems, for societies, etc 611 Gentian leaves 39 German silver 145 Gilead, balm of 409 Gill nettings — Flax 271 Hemp 271 Ramie 271 Ginger ale 248 beer 248 cordial 244 root 235 wine 244 Gins, cotton 391 Girders, iron or steel 104 Glass — Bottles 83 Bottles, n. s. p. f 84 Carboys. 83 Common window 85 Bent, ground, etc 90 Crown 85 Bent, ground, etc 90 Polished 86 Silvered 89 Cylinder 85 Bent, ground, etc 90 Polished 86 Silvered 89 Decanters, n. s. p. f 84 Demijohns 83 Enamel 96 White, for dials 493 Fluted 87 Fluxes 63 Jars 83 Lenses 92 Manufactiured, n. s. p. f 95 Plate, cast, pohshed — Bent, ground, etc 90 SUvered 89 Unsilvered 88 Plates or disks 494 Eibbed 87 Rolled 87 Rough 87 SKdes 9? Strips 92 Tiles 96 Unpohshed 85 Vials ..-.. 83 Window, stained or painted for use in houses of worship. 655 Glasses — Coquill 92 Eye 91 Field 93 Opera 93 Pkno..: 92 120 Par. Glauber salts 67 Glazes 63 Glaziers' and engravers' diamonds, unset 474 Glaziers' lead 153 Glove leathers 359 tranks 365 Gloves — Cotton 260 Leather 495 Leather, n. s. p. f 361-364 Gloxinia bulbs 210 Glucose 178 Glue 34 size 34 stock 504 Glycerin — Crude 35 Refined 35 Glycerophosphoric acid 18 Glycerophosphoric compounds 18 Glycerophosphoric salts 18 Goatskins 603 Goggles 91 Gold beaters' molds and gold beat- ers' skins 496 Gold- Bullion 436 Coins 458 Leaf 148 Manufactures of, n. s. p. f 167 Medals 546 Ore 565 Pens 157 Size 58 Sweepings 565 Grain tin 63 1 Grains 477 Artificial 347 Emery 343 Not edible * 27 Ornamental 347 Gramophones 374 GranadUla — Rough 648 Sawed 169 Granite — Building or monximental 99 Unmanufactured 614 Granulated corks 340 tin 631 Grapefruit, in packages 220 Grape sugar 178 Grapes — Dried 218 In barrels or other packages. . 219 Graphophones 374 Grass V 335 Manufactures of, n. s. p. f 368 Seeds 595 Sisal 497 Grasses — For paper making 566 Textile 497 Unmanufactured 497 Grasses and fibers 497 Par. Greases — Alcoholic 16 Enfleurage 49 For soap making, etc 498 N.s.p.f 44 Soluble, for dyeing, n. s. p. f.. 45 Wool, crude 44 Wool, refined, n. s. p. f 44 Grease paints, theatrical 48 Grease-proof paper, n. s. p. f 324 Greenhouse stock, n. s. p. f 211 Green peas 209 Grindstones 100 Grit, iron or steel 112 Ground beans, shelled or un- shelled 225 Guano 499 Guiacol carbonate 18 Gum 500 Arabic 36 British 36 Crude, n. s. p. f 36 Gums 36 Crude, n. s. p. f 477 Not edible, advanced in value. 27 Gum resin 477 Gun-barrel molds 110 Gun blocks for gunstocks 647 Gunpowder 501 Gun wads 350 Gunny bags, old 566 cloth bagging' 408 cloth for paper making 566 Gut- Whip 443 JIanufactures of, n. s. p. f. 3G6 Worm 443 Worm,manuiacture8 of, n.s.p.f. 366 Gutta-percha — Crude 502 Manufactures of, n. s. p. f 368 Gypsum 74 H. Hair- Alpaca 305 .Alpaca, cloth, n. s. p. f 308 Alpaca, tops 306 Alpaca, velvets 309 Alpaca, yams 307 Angora goat 305 Angora goat, cloth .n.s.p.f... 308 Angora goat, plushes 809 Angora goat, tops 806 .^.ngora goat, yams 807 Camel 650 Camel's, press cloths 422 Cattle. 503 Curled 352 Horse ._. 503 Human, raw 351 Nets 351 Nettings 351 Pencils in quills 336 Press cloth 353 Unmanufactured, n. s. p. f.... 503 121 Hair— Continued. Par. Wood 648 Otheranimal 650 Unmanufactured, n. b. p. f . 503 Hair and wools on skin of animals, etc 650 Hairclotli 353 Hairpins 158 ' ' Hair seating " 353 Half hose 288 Clocked, cotton 260 Cotton, faehioned 260 Cotton, n. s. p. f 259 Seamless, cotton 260 Halftone plates 137 Hammer molds 110 Hammers, tuning 373 Hams and bacon 545 Hand-dipped marbleized paper. . . 324 Handkerdiiefs — Cotton 255 Finished or unfinished. . . 255 Hemmed or hemstitched . 255 Flax 282 Embroidered 358 Hemp 282 Lace 358 Ramie 282 SUk 315 Finished or unfinished. . . 315 Hemmed 315 Hemstitched 315 Handle bolts 647 Handles, broom 647 CurlingBtone 470 Knife 128 Handmade paper 326 Handsaws 139 Hand-sewing needles 555 Hangings, paper 328 Hare smns 603 Harness 530 Loom, cotton 262 Harrows, disk 391 Tooth 391 Harvesters 391 Hassocks, woolen, n. s. p. f 303 Hatbands, silk, n. s. p.f 316 Hat braids — Eamie 334 Manufactures of 334 Hat pins 158 Hats 354 Fur 354 Straw, chip, and similar ma- terials '. 335 Hatter's irons, cast-iron 125 Hay 205 knives 130 Headers 391 Heading blocks 647 bolts 647 Heads of wild birds 347 Healds, cotton 262 Hearings on appeals to reappraise- ment par. M, pp. 82, 83 Hemlock bark, extracts of 624 Par. Hemp 485 Bands, etc 278 Cables of 268 Carpeting 273 Carpets 273 Cordageof 268 Gill nettings 271 Hackled , 485 Handkerchiefs 282 Manila 3,35 Manufactures 284 Mats and rugs 273 Nets 271 Pile fabrics 280 Seed 595 Seed oil 45 Seines 271 Towof 485 Waste 566 Webs 271 Herbaceous peony bulbs 210 Herblea\es ^.. . . 235 Herbs 477 For culinary use 235 Not edible 27 Herring oil 44 Hide cuttings, raw 504 Hide rope 505 Hides — Cattle, raw or uncured, dry, salted or pickled 506 N.s.p.f 604 Or skins of cattle, dog, or goat, wearing apparel of 348 Hoarhound seed 595 Hobnails 554 Hogsheads, empty, n.s.p.f 171 Hollands, window, cotton 254 Hollow ware, iron or steel 134 Cast 125 Hones 507 Honey 206 Hoods 354 Fur 354 Straw, chip, and similar mate- rials 335 Hoofs, unmanufactured 508 Hooks and eyes, metallic 151 Hooks, snelled 136 Hoop iron 509 Hoop iron or steel — ■ Cuttolengths 509 N.s.p.f 107 Partly manufactured 509 Hoop poles 647 steel 509 Hop extract 207 poles 647 roots for cultivation 510 Hops 207 Horn — Combs 368 Manufactures of, n. s. p. f 368 Strips, unmanufactured 511 Tips, unmanufactured 511 Horns and parts of, unmanufactured 511 122 Par. Horeehair 503 Artificial 319 Artificial beltings - 319 Artificial cords 319 Artificial ribbons 319 Artificial tassels 319 Real 335 Horserakes 391 Horses 186 Horseshoe nail rods 554 nails 554 Horseshoes, iron or steel 554 Hose — Clocked, cotton 260 Cotton, fashioned 260 Cotton, n. s. p. f 259 Flume, of cotton, etc 274 Hydraulic, of cotton, etc 274 Metal flexible 127 Seamless, cotton 260 Wool 288 Hospital utensils 134 Aluminum 134 Household effects of persons arriv- ing in United States 428 House furniture 176 Hubs for wheels 647 Hulled barley 190 Hulls, oat 192 Human hair — Manufactures of, n. s. p. f . 351 Raw 351 Hunting knives 130 Hyacinth bulbs 210 Hydrate of — • Alumina 6 Chloral 18 Potash 580 Soda 67 Terpin 18 Hydraulic cement. 444 hose, of cotton, etc. . . . 274 Hydrochloric or muriatic acid . . . 387 Hydrofluoric acid 387 Hydrographic charts 425 Hjrposulphite of soda 67 Hydroxide of chromium 449 I. Ice 512 Ichthyol oil 561 Imitation Japan paper 326 mineral waters 249 onionskin paper 326 parchment paper, n. s. p.f 324 pearl beads 333 precious stones 357 Implements, professional 582 Imports, amount to bo ascertained. par. R, p. 99 Income tax sec. II, pp. 60-76 Additional par. A, p. 60 Administration of par. L, p. 75 Income tax — Continued. _ P"- Administration of, in Porto Rico and Philippine Islands. par. M, p. 75 Appointment of employees for administration of...par._ M, p. 76 Appropriation for earrymg into effect par. M, p. 75 Collection of, at source par. D, p. 62 Collectors of internal revenue, duties of par. I, pp. 72-74 Corporations and insurance companies, returns by par. G, subsee. C, p. 69 Deductions and exemptions.. par. C, p. 61 Deductions from incomo par. B, p. 61 Exemptions from. . .par. G, pp. 66, 67 Failure to make return, pen- alty for — Corporation par. G, 72 Personal par. E, p. 66 Jurisdiction of courts, .par. K, p. 75 Normal par. A, p. 60 Notice of amount due — Corporation par. G, p. 70 Personal par. E, p. 64 Of corporations, etc., how ascertained par. G, p. 66-71 Personal computation of par: B, p. 61 Personal, on what assessed par. D p. 62 Rates of par. A, p. 60 Returns of par. D, p. 62 When to be paid — By corporations. . . .par. G, p. 71 By persons par. E, p. 64 India malacca joints 648 India rubber — Bands, etc 278 Crude 513 Manufactures of, n. s. p. f. . .. 368 Milk of 513 Scrap or refuse 513 Vulcanized, manufactures of, n. 8. p. f 369 India straw matting 272 Indian red 55 Indian madder, ground or pre- pared 538 Indigo — ■ Dyea 514 Natural or synthetic 514 Indurated fiber ware, n. s. p. f 355 Ingots — Cogged 613 Nickel 155 Platinum 578 Steel, Bessemer, etc 613 Steel, cogged, rolled, ham- mered etc 110 Steel, rolled^ hammered, etc. . 110 Ingrain caipets, two-ply 299 123 Ink Ink powders Inlaid bnoleum Insects, dried, not edible — Advanced in value Crude Insertings. , Instruments — Optical Frames, etc., for Philosophical and scientific. . . Professional Surveying Insulation cork Integuments, animal, n. s. p. f Internal-revenue tax — Articles from Philippines par. C, Drawback of par. O, Duty equal to par. P, On cigars, manufactured, in bond par. M, Porto Rico par. D, Remission of par. M, Intestines, animal, n. s. p. f Inventions, models of Invoice par. 0, pp. By whom signed par. C, Certification of par. D, Charges on par. Dj Contains what par. C. pp. Declaration on, signed by whom par. D, Description of merchandise on. par. 0, Drawbacks or bounties shown in par. D, How many par. C, Market value shown in.par. D, Where made par. D, Invoices — Assembled merchandise par. W, Commission on par. D, Currency of par. C, I. T. goods par. D, Iodide of potassium Iodine, crude, or resublimed Iodoform Ipecac Iridium Iris Kaempferri or Germanica bulbs Iron — Band Bar Blooms Chains Chromate of Drums, reimported Hoop In pigs In slabs Kentledge Loops Ore Par. 37 37 276 27 477 358 93 93 573 582 94 340 419 p. 90 p. 98 p. 99 p. 96 p. 90 p. 94 419 551 76,77 p. 77 p. 77 p. 77 76,77 p. 77 p. 76 p. 77 p. 76 p. 77 p. 77 p. 86 p. 77 p. 76 p. 77 38 515 38 516 517 210 509 103 518 126 448 404 509 518 518 518 518 518 Par. Iron — Continued. Ore, manganiferous 518 Manufactures of, n. s. p. f . . . . 167 Otherforms 518 Oxide of 55 Railway bais 587 Rolled or hammered, n.s. p. f. 103 Round 103 Scrap, wrought 618 Square 103 Sulphateof 462 Sulphuretof 617 Wrought 518 Iron or steel — ■ Abrasives 112 Airrifles 132 Allowance for rust or discolora- tion, none made 116 Anchors 106 Angles 104 Antifriction balls 106 Anvils 118 Automobiles and parts thereof. 119 Axle bars 121 Axleblanks 121 Axles, etc., n. s. p. f 121 Axles, forgings for 121 Axles or parts thereof 121 Ball bearings 106 Band, cut to lengths 509 Band, manufactm'es of 115 Band, partly manufactured. . . 509 Barbed wire 645 Barrel hoops 107 Bars, cold rolled, etc 113 Bars, n. s. p. f 113 Beams 104 Bicycles and parts thereof 120 Billets 613 Blacksmitlis' hammers, tongs, and sledges 122 Blades, knife, etc 128 Blanks 613 Blooms 613 Bodkins 135 Boiler 105 Bolt blanks 123 Bolts 123 Brads 554 Budding knives 128 Building forms 104 Bulbbeams 104 Cardclothing 124 Cartu-es 142 Car-truck channels 104 Cast-iron — Andirons 125 Castings 125 Hatter's irons 125 Pipe 125 Plates 125 Sadirons 125 Stove plates 125 Tailor's irons 125 Vessels 125 Chain or chains 126 124 Iron or steel — Continued. Par- Channels 104 Clasp knives 128 Columns and posts 104 Corset clasps 114 Corset steels 114 Crowbars 122 Cutnails 554 Cut spikes 554 Deck beams 104 Dieblocks 613 Dies 612 Dress steels 114 Drums, reimportation of 404 Engraved forms 612 Fence rods, wire 113 Fileblanks 131 Files 131 FisKhooks 136 Fishing reels 136 Fishing rods 136 Floats 131 Flues 127 Plate metal 127 Forgings 106 Frames 104 Furnaces 127 Girders 104 Grit.... 112 Hobnails 554 Hollow ware, cast 125 Hollow ware, enameled or glazed 134 Hoop, band or scroll, galvan- ized, etc 109 Hoop, band or scroll, n. s. p. f . . 107 Hoop, cut to lengths 509 Hoop, manufactures of 115 Hoop, partly manufactured. . . 509 Horseshoe nails 554 Horseshoe nail rods 554 Horseshoes 554 Hose, flexible 127 Hospital utensils 134 Ingots 613 Joists 104 Kitchen utensils 134 Machine chains 126 Malleable-iron castings, n. s. p.f 125 Manicure knives 128 Motor cycles and parts thereof . 120 Mule shoes 554 Muskefa 132 Nail rods 113 Nut locks, spiral 123 Nuts ornut blanks 123 Ox shoes 554 Parasol ribs 141 Parasol stretchers 141 Penknives 128 Hpes 127 Pistols 133 Plate, manuf actiu-es of 115 Plate, n. s. p. f 105 Plates, engraved — ■ For bonds, etc 612 For designs, etc 137 Iron or steel — Continued. ^^■ Plates, galvanized, etc 109 Pocketfcuives 128 Points 138 Pruning knives 128 Railway bars 587 Railway fishplates 108 Railway tires 142 Railway wheels 142 Rasps 131 Razors 128 Rifles 132 Rivet rods 113 Rivets, lathed, etc 138 Roller bearings 106 Rolls 612 Rust or discoloration, no allow- ance for 116 Sand 112 Sashes 104 Saws 139 Scissors 128 Screw rods, wire 113 Screws 140 Scroll, manufactures of 115 Shears 128 Sheet, manufactures of 115 Sheet, common or black 105 Sheets, cold-hammered, etc .. 109 Sheets, cold-rolled 109 Sheets, galvanized, etc 109 Sheets, metal, covered with nickel, etc 109 Sheets or plates, coated with tin, etc 109 Sheets or plates, covered with metal 109 Sheets, polished 109 Shot 112 Shotgun barrels 597 Shotgims 132 Side arms 129 Skelp 105 Slabs 613 Spikes 554 Splice bars 108 Sprigs 554 Sprocket chains 126 Stays 127 Stnps, galvanized, etc 109 Strips, n. s. p. f 105 Strips, in coils 114 Structural 104 Studs 138 Sword blades 129 Swords 129 Table utensils 134 Tacks 554 Taggers' tin 109 TaSks 127 Teme plates 109 N.&p.f 115 Tin plate, coated with metal. . 109 Tin plate, n. a p. f 115 Tires, locomotive 142 Tracktools 122 TT 104 Tubes, finished, n. s. p. f 127 125 Iron or steel— Continued. Par. Tubes, welded, etc 127 Tubes, plate metal 127 Tubing, flexible 127 Umbrella ribs 141 Umbrella stretchers 141 Vessels 127 Wire, coated, etc 114 Wire, covered with cotton, silk, etc 114 Wire fencing 645 Wire, flat 114 Wire naUs 554 Wire rods, '.old rolled, etc 113 Wire rods, n. s. p. f 113 Wire, round 114 Wire staples 054 Washers 123 Wedges 122 Isinglass 34 Istle— Cables of 268 Cordage of 268 Dressed, dyed, or combed. . . . 285 Fiber 497 Italian cloths 290 Ivory — Bagatelle balls 341 Billiard balls 341 Buttons, vegetable 339 Chessballs 341 Chessmen 341 Dice 341 Dominoes 341 Draughts 341 Manufactures of, n. s. p. f . . . . 369 Poker chips 341 Pool balls 341 Studs 339 Tusks 369 Vegetable, manufactures of, n. s. p. f 369 Ivy root, unmanufactured 168 J. .lacquard cards, paper 328 designs, paper 328 upholstery goods 258 Jalap 519 Japan 58 Japan paper 326 Imitation 326 Japan straw matting 272 Jars, glass 83 Jasmine oil 46 Jellies 217 Jet- Manufactured 98 Unmanufactured 520 Jewel boxes — Leather 360 Parchment 360 Jewelry, and parts thereof 356 Set with precious or semipre- cious stones 356 Jewels, watch, clock, or meter — 161 Par. Joists, iron or steel 104 Joss light 521 stick 521 Juglaudium oil 561 Juice — Cherry 247 Fruit, n. s. p. f 247 Lemon 532 Lime 532 Prune 247 Sour orange 532 Juniper oil 46 Junk, old 522 Jute 497 Butts 497 Carpeting 273 Carpets 273 Mats and rugs 273 Single yarns 267 Yam bags, not dyed, etc 281 Yarn sacks, not dyed, etc .... 281 Yarns, n. s. p. f 267 Waste 566 K. Kainite 525 Kale seed 212 Kaolin 76 Kauri 500 Keene's cement. . . ., 74 Kelp .- 523 Kentledge, iron 518 Kernels — Apricot 223 Peach 223 Kerosene 561 mantles 154 Kieserite 524 Kindling wood 647 Kirschwasser 240 Kitchen knives 130 utensils 134 utensils, aluminum 134 Knife blades 128 handles 128 Knit fabrics 288 Knit goods, silk, n. s. p. f 317 Knitted articles, n. s. p. f 291 Knitting needles 135 Knives — Artists' 130 Bench 130 Bread 130 Budding 128 Butchers' 130 Butter 330 Carpenters' 130 Carving 130 Cheese 130 Clasp 128 Cooks' 130 Curriers' 130 Drawing 130 Farriers' 130 Fleshing 130 Fruit 130 126 Knives — Continued. Par- Hay 130 Hvmting 130 Kitchen 130 Manicure 128 Painters' 130 Palette 130 Plumbers' 130 Pruning 128 Shoe 130 Table 130 Tanners' 130 Vegetable 130 Kohl-rabi seed 212 Kryolith 468 Kyanite, or cyanite, and kainite. . 525 L. Labels — For garments, cotton 262 Paper, lithographically printed 325 Labor, convict par. I, p. 92 Lac dye, crude, seed, button, stick, and shell 526 Lace bed sets — Cotton 265 Nottingham machine 265 Lace — Curtains, Noitingham ma- chine 265 Handkerchiefs 358 Napkins 358 Pillow shams, cotton 265 Pillow shams, Nottingham ma- chine 265 Wearing apparel 358 Window curtains, cotton 265 N.s.p.f 358 Lace-making machines, 165 Laces 358 Automobile 358 Carriage 358 Coach 358 Of straw, chip, and similar materials 335 Lacings — Boot, cotton 262 Corset, cotton 262 Shoe, cotton 262 Lactarene or casein 527 Lactic acid 1 Lahn 150 Lamb 545 Lame 150 Lampblack 53 Lamps — Bisque 80 Electric-light 95 Stoneware 79 Wicking, cotton, woven, braided, or twisted 262 Lancewood — Rough 648 Sawed, n. s. p. f 169 Land fowls, n. s. p. f 416 Landscapes, American, views of. . 329 Par. Lanolin 44 Lap-welded flues 127 pipes 127 stays 127 tubes 127 Lard 528 compounds 528 substitutes 528 Last blocks.. 647 Latch needles 135 Laths 647 Laudanum 47 Laurel root 168 Unmanufactured 168 Lava 99 Tips 82 Unmanufactured 529 Lavender oil 46 Lead — Acetate of — Brown, gray, or yellow. . . 57 White 57 Bullion 153 Dross 153 Glaziers' 153 In pipe 153 In sheets 153 In shot 153 Manufactures of, n. s. p. f . . . . 167 Nitrate of 57 N.s.p.f 57,153 Pencils 378 Pigments 56 Pigs or bars 153 Red 56 Refuse- 153 Scrap 153 White 56 Wire 153 Lead-bearing ores 152 Method of aasessing duty 152 Leads, pencil 379 Leaf — Gold 148 Palm, manufactures of, n.s.p.f. 368 Silver 149 Leaf tobacco 181 Leather — Bags 360 Baskets 360 Belts 360 Board 530 Boots and shoes 530 Cardcases 360 Compressed 530 Cut 530 Enameled upholstery 359 Gloves 495 N.s.p.f 361-364 Jewel boxes 360 Manufactures of, n. s. p. f 360 N.s.p.f 530 Pianoiorte 359 Pianoforte action 359 Pocketbooks 360 PortfoIioB 360 127 Leather — Continued. Par. Satchels 360 Shoelaces 530 Leathers, glove 859 Leaves 477 Artificial 347 Buchu 39 Coca 39 Gentian 39 Herb, for culinary use 235 Not edible 27 Ornamental 347 Ledger paper 326 Leeches 531 Lemonade 248 Lemon juice 532 oil 46 peel, not preserved, etc. . . 563 peel, preserved, candied, or dried 221 Lemon-giass oil ■... 46 Lemons, in packages 220 Lenses — Glass 92 Pebble 92 Photographic 94 Irames, etc., for 94 Projection 94 Frames, etc., for 94 Lentils, n. s. p. f 197 Letter-copying books 323 Letter paper 326 Lever clock movements 161 Libraries of persons arriving in United States 428 Lichens 477 Notedible 27 Licorice — Extractsof 40 Root 39 Lifeboats, specially imported 533 Life-saving apparatus, specially imported 533 Lignum-vitae — Rough 648 Sawed, n. s. p. f 169 Lily bulbs 210 Lily of the valley clumps 210 pips 210 Lime 73 Borate of, n. s. p. f 429 Chloride of 12 Citrate ot 41 Juice 532 Nitrogen 499 Oil..:. 46 Sulphate of, artificial 51 Limes, m packages 220 Limestone — Monumental or building 99 Unmanufactured 614 Limestone-rock asphalt 534 Linings, coat, woolen 290 Linoleum— Granite 276 Inlaid 276 Linoleum — Continued. P"""- Mats 276 Oakplank 276 Plain, etc 276 Rugs 276 Linotype composition 637 machines 441 Linseed, n. s. p. f 212 Linseed oil 45 Liqueurs 240 Liquid anhydrous ammonia 7 egg albumen 203 orchil 564 List of articles to be established by Secretaries of Treasury and Com- merce par. F, p. 78 Litharge; 56 Lithographed booklets 325 periodicals 325 Lithographic plates of stone 137 prints 325 prints for societies. . 427 prints printed more than 20 years 425 stones, not engraved. 535 transfer paper 324 Litmus, prepared or not prepared. 536 Live animals, n. s. p. f 187 poultry 229 Loadstones 537 Lobsters 598 Locomotives, steam 165 Locomotive tires, iron or steel 142 Logs 477 Timber, immanufactured, etc.. 647 Logwood, extracts of 30 London piirple 569 Looking-glass plates 89 Loom harness, cotton -' 262 Loops, iron 518 Lucifer matches 345 Lumber, other, not manufactured. 647 LupuUn 207 M. Macaroni 191 Mace 235 oil 46 wild, or Bombay 235 Machine chains 126 tools 165 Machinery — Belting for, cotton 262 For manufacture of sugar 391 For repairs par. J, subsec. 4, p. 93 Shoe 441 Machines — Embroidering 165 Lace-making 165 Linotype 441 Sand-blast 441 Sewing 441 Sludge 441 Tar and oil spreading 441 Thrashing 391 Typesettmg 441 128 Madder— Par- Extracts of 538 Ground or prepared 538 Indian, ground or prepared. - . 538 Magazine pistols 133 ^esia — Calcined 42 Carbonate of 42 Sulphateof 42 Magnesite — ■ Brick - 71 Crude or calcined, not puri- fied 539 Magnesium 143 Mahogany — Eough 648 Sawed, n. s. p. f 169 Mahaleb cherry — • Cuttingsof 211 Seedlingsof 211 Stockaof 211 Maize 465 Malleable-iron castings, n. b. p. f . . 125 Malt- Barley 189 Extract^ fluid 246 Sohd or condensed 246 Manetti multiflora— Cuttingsof 211 Seedlings of 211 Stocksof 211 ganese — Oreof 540 Oxideof.. 540 Manganiferous iron ore 518 Mangelwurzel seed 595 Manicure knives 128 Manila 497 cables 268 cordage of 268 hemp 335 Manna 541 Mant«ls — Of tile 72 Slate 101 Mantles^- Alcohol 154 Gas 154 Kerosene 154 Manufactured articles, n. s. p. f . . . 385 Manufactures of— Cotton, n. s.' p. f 266 Flax, etc., n. s. p. f 284 Paper, n. s. p. f 332 Silk,n.B.p.f 318 Manufacturing bonded warehouses par. M, p. 94 Manures 499 Manuscripts 542 Maple Birup 178 sugar 178 Maps — For societies 427 For use of United States 424 N. B. p. f 329 Printed more than 20 years 425 Marble— P"- Manufactured 98 Mosaic cubes 97 Paving tiles 97 Rough or squared 97 Sawed or dressed 97 Slabs 97 Works in 656 Marbles, toy 342 Marine coral 463 Market value — Additions or deductions to make par. I, pp. 79, 80 App--iof {p^P;!? ABcertainment of, by ap- praisers par. K, p. 81 At time of exportation, .par. I, p. 80 Cost of production par. L, p. 82 Defined par. R, p. 85 How ascertained. . .par. L, pp. 81, 82 Shown on invoice par. D, p. 77 Sold for export only par. L, p. 82 What constitutes par. D, p. 77 Marking— Of imported articles par. F, p. 91 Violation of provision for, par. F, p. 91 Marrons, crude 557 Marrow, crude 543 Marshmallow 544 Masks 370 Masse, filter 321 Matches — Friction 345 Fusees 345 In books or folders 345 Lucifer 345 Wax 345 White phosphorus 343 Wind 345 Mats and rugs — Flax 273 Hemp 273 Jute 273 Vegetable fiber 273 Mats — Bath, cotton, n. s. p. f 264 Cocoa fiber 371 Cork carpet, corticine, etc 276 Fur 348 Linoleum 276 Manufactured 272 Oilcloth 276 Rattan 371 Woolen, n. B. p. f 303 Matte containing antimony 144 Matting — Cocoa fiber 371 Floor, plain, etc 272 Rattan 371 Straw, China. 272 India 272 Japan 272 Mazzard cherry — Citttingsof 211 Seedlings of 211 Stocksof 211 129 Par. 423 466 193 16 17 5 16 5 Meal- Bone Corn Rice Meat — Coconut, desiccated or simi- larly prepared 221 Not prepared 557 Extract of, n. 8. p. f 228 Fluid extract of 228 Meats 545 Prepared or preserved, n.s. p. f. 545 Medals of gold, silver, or copper... 546 Medicinal compounds — Alcoholic In individual packages N. B. p. f Medicinal mixtures — Alcoholic N.s.p.f Medicinal preparations — Alcoholic 16 Drawback on par. O, p. 98 N.s.p.f .... 5 Medicinal salts- — Alcoholic 16 N.s.p.f 5 Medicinal soaps 66 substances, in capsules, etc 17 Meerschaum, crude or unmanufac- tured 381 Melada 177 Concentrated 177 Menthol 43 Merchandise- — Abandonment of, for damage. par. X, p. 87 Consigned for sale, statement of costs par. J, p. 81 Cost of, on invoice par. D, p. 77 Described on invoice. . .par. C, p. 76 Embraced in entry, but not re- ceived par. F, p. 78 Exceeding $100 in value, en- try of par. D, p. 77 Forfeiture of, for fraud. . par. H, p. 79 Forfeiture of, for perjury. . . par. P, pp. 84, 85 How appraised at ports havu^ no appraiser par. M, p. 82 List of, established by Secre- taries of Treasury and Com- merce par. F, p. 78 Owner of, who is par. B, p. 76 Purchased in different consular districts, invoice of. ..par. W, p. 86 Seized for undervaluation par. I, p. 80 Withdrawn from bonded ware- house par. S, p. 85 Mercurial preparations 14 Metal- Bodkins 135 Bottle caps 164 Britannia, old 572 Chromium 102 Metal — Continued. Par. Combs 368 Composition 460 Dutch, clippings from 430 Electrotype 637 Hose, flexible 127 Pewter, old 572 Stereotype 637 Threads 150 Tubing, flexible 127 Type 160 Wolfram 102 Leaf-covered paper 324 Metallic mineral substances in a crude state 154 Metallic pens, n. s. p. f 156 Metallics 146 Metals, unwrought 154 MetaniUc acid 23 Meter jewels 161 Methyl alcohol 393 Metronomes 373 Mica — Built-up 77 Out 77 Ground 77 Manufactured or unmanufac- tured 77 Splittings 77 Microscopes 94 Milk- Preserved or condensed, etc. . . 547 Sugar of 547 Milk and cream 547 Mill saws 139 shafting 110 Millstones 438 Mineral — Carbonate of strontia, 615 Orange 56 Salts, obtained by evaporation from mineral waters 548 Substances, manufactured 81 Substances, n. b. p. f 81 Waters 249 Artificial, n. s. p. f 249 Natural, imitations of 249 Wax 641 Mineralogy specimens 607 Minerals, crude, not advanced in value, n. B. p. f 549 Miners' diamonds 474 rescue appliances 550 safety lamps, etc 550 Mining fuses 346 Mirrors 95 Miso 200 Mixtures, chemical — Alcoholic.: 16 N.s.p.f 5 Mixtures, medicinal — Alcoholic 16 N.s.p.f 5 Models — • Of inventions 551 Women's wearing apparel, en- try in bond, .par. J, subsec. 4, p. 93 12714"— 13 130 Par. Mohair or silk cloth 338 Molasses 177 Concentrated 177 Concrete 177 Molders' patterns, in bond par. J, Bubsec. 4, p. 93 Molds — Goldbeaters' 496 Gun-barrel 110 Hammer 110 Molybdenum 102 Monazite sand 154 Monohydrate of soda 67 Monumental or building stone, n. s.p.f 99 Monuments, marble, etc 98 Mop cloths, cotton, n. s. p. f 264 Moquette carpets 293 Morphia, sulphate of 47 Mosaic cubes — Maible 97 Onyx 97 Moss 372 Peat 377 Seaweeds, and vegetable sub- stances, n. s. p. f 552 Mosses 477 Notedible 27 Mother-of-pearl 570 Manufactures of, n. s. p. f 369 Studs 339 Motion film pictures 380 Motophotography film pictures 380 Motor boats, entry of in bond par. J, subsec. 4, p. 93 Motor cycles — Entryofinbond.par. J, subsec.4, p. 93 Partsthereof 120 Movements, watch 161 Moving film pictures 380 Moving-picture films, damaged 404 Notdeveloped 576 Prints, positives, or dupUcates. 380 Mowers 391 Muck bars 103 Mufflers — Cotton 255 Silk 315 Finished or unfinished 315 Hemmed 315 Hemstitched 315 Mugs — Bisque 80 Stoneware 79 Mule shoes, of iron or steel 554 Mules 186 Mungo 651 Munjeet, ground or prepared 538 Muriate of— Ammonia 7 Potash 580 Muriatic or hydrochloric acid " 387 Mushroom spawn 212 Mushrooms 199 Music — For societies 427 labookeorsheets, n. B. p. f... 329 Par. Music — Continued . Printed more than 20 years. . . 425 Used by the bhnd 426 Musical instruments — Partsof 373 Strings for, n. s. p. f 366 Steel 373 Musk — . Grained 49 In pods 49 Muskets 132 Mustard^ Ground or prepared 235 Seed 595 Mutton 545 Muzzle-loading rifles 132 shotguns 132 Myrobolan plum — Cuttingaof 211 SeedUngsof 211 Stocksof 211 Myrobolans fruit 553 Myrtle 648 N. Nails — Cut 554 Horseshoe 554 Wire, wrought iron or steel 554 All other, etc 554 Naphtha 561 Naphthalin 452 Naphtol 22 Naphtolsulfoacids 23 Naphtylamin 23 Naphtylaminsulfoacids 23 Napkins, lace 358 Narcissus bulbs 210 Natural alizarin 394 Natural history, specimens of 607 Neckrufflings 358 Needle — Books 135 Cases 135 Needles — Crochet 135 Hand sewing and darning. . . . 555 Knitting 135 Latch 135 Sewing-machine 135 Shoe-machine 555 Tape 135 Negatives, photographic-film 380 Neroli or orange-flower oil 46 Nets 358 Gauze, plain, cotton 252 Hair 351 Leno, cotton 252 Offlax 271 Ofhemp 271 Of ramie 271 Woven, cotton 252 Nets or nettings, cotton, classifica- tion of 252 Nettings^ Gauze, plain, cotton 252 Gill, offlax 271 131 Nettings— Continued. Par- Gill, of hemp 271 Gill, of ramie 271 Hair 351 Leno, cotton 252 Woven, cotton 252 Yarn,etc 358 Newspapers 556 Nickel 155 Alloy 155 In pigs, etc 155 Mani3actures of, n. s. p. f 167 Matte ore 565 Ore 565 Oxide 155 Sheets or plates, covered ■with, metal Nippers and pliers 166 Niter cake 605 Nitrate, cubic 605 Nitrate of — Ammonia Calcium Lead Potash, crude. Potash, refined Soda Nitric acid Nitrite, amyl Nitrite of soda Nitrobenzol 109 395 440 57 580 64 605 387 29 67 23 Nitrogen, lime 499 Nitrotoluol 23 Noils 651 Carbonized, wool 651 Flax 485 Silk 311 Nonimportation (see " Shortage ")- par. X, pp. 86, 87 Note paper 326 Notice of — Condemnation par. X, p. 87 Hearings on appeals par. M, p. 83 Nottingham machine — Lace bed sets 265 Lace curtains 265 Lace pillow shams 265 Nursery stock, n. s. p. f 211 Nutgalls — Extracts of 30 For tanning 624 Nut locks, spiral, iron or steel 123 Nutmegs 235 NutoU 561 Nuts 557 For tanning 624 Palm 557 Palm, and kernels 557 Pickled 201 Shelled or unshelled, n. s. p. f . 226 Tagua 620 Nuts or nut blanks : 123 Nux vomica 558 O. Oak bark, extracts of 624 Oakum 559 Par. Oar blocks 647 Oaths^ Administration of par. 0, p. 84 Not to be required par. S, p. 99 Oat hulls 192 Oatmeal 192 Oats 192 Rolled 192 Ocher 55 Ochery earths 55 Oil cake 560 Oilcloths 254 Forfloors 276 Mats 276 Rugs 276 Oil paintings 652 Oil, paintings in, n. s. p. f 376 Oils 561 Almond 45 Bitter 46 Amber 46 Ambergris 46 Anilin 23 Animal, n. s. p. f 44 Anise 46 Anise seed 46 Anthracene 452 Aspic or spike lavender 46 Attar of roses 46 Bean 45 Bergamont 46 Birch tar 561 Cajeput 561 Camomile 46 Caraway 46 Cassia 46 Castor 45 Cedrat 46 Chinese nut 561 Cinnamon 46 Qtronella 46 Civet... 46 Coconut 561 Refined, deodorized 232 Cod 561 Codliver 561 Cottonseed 561 Creosote 452 Croton 561 Distilled 46 Alcoholic 16 N.s.p.f 46 Essential 46 Alcoholic 16 N.s.p.f 46 Expressed 45 Alcoholic 16 N.s.p.f 45 Except fish oils 498 Fennel 46 Fish, American 561 Fish, n.s.p.f 44 Flaxseed 45 Fusel 33 Hempseed.. 45 Herring 44 132 Oils— Continued. Par. Ichthyol 561 Jasmine 46 Juglandium 561 Juniper 46 Lavender 46 Lemon 46 Lemon-grass 46 Lime 46 Linseed 45 Mace 46 Neroli, or orange flower 46 Nut 561 Olive, denatured 561 Of vitriol, or sulphuric acid . . . 387 Olive, in bottles, etc 45 OUve, n. 8. p. f 45 Orange 46 Origanum 46 Palm 561 Palm-kernel 561 Paraffin 561 Perilla 561 Peanut 45 Peppermint 46 Poppy-seed 45 Eapeseed 45 Rendered 44 Alcoholic 16 Rosemary or anthoss 46 Seal 44 Sod 44 Soya-bean 561 Sperm 44 Spermaceti 561 Thynie 46 Valerian 46 Whale.... 44 American 561 Old brass 430 junk 522 zinc 163 Oleo stearin 562 Olive oil — Denatured 561 In bottles, etc 45 N.s.p.f 45 Onions 208 Onionskin paper 326 Imitation 326 Onyx — Manufactured 98 Mosaic cubes 97 Paving tiles 97 Rough or squared 97 Sawed or dressed 97 Slabs 97 Olives 218 Opera glasses 93 Opium 47 Alkaloids of 47 Crude or manufactured 47 Extract of, for medicinal uses. 47 Preparations of, n. s. p. f 47 Saltsof 47 Tincture of- --- 47 Far. Optical instruments 93 Frames, etc., for 93 Orange mineral 56 oil 46 peel, not preserved, etc — 563 peel, preserved, candied, or dried 221 wood 648 Oranges, in packages 220 Orchids 210 Orchil, or orchil liquid 564 Ores — Antimony 396 Cerium 445 Chromic 448 Cobalt 453 Copper 461 Emery, n. s. p. f 479 Gold 565 Iron 518 Iron, manganiferous 518 Lead-beanng 152 Method of assessing duty. 152 Manganese 540 Nickel 565 Nickel matte 565 Platinum metal 565 Silver 565 Smelting of, in bond par. N, Bubsec. 1, jh 96 Sulphur, as pyrites 617 Tin 631 Tungsten-bearing 633 Zinc-bearing 162 Organzine silk 313 Oriental ru^s 300 Origanum oil 46 Orleans, extracts of 399 Ornamental feathers 347 Ornamental fruits, grains, leaves, flowers, and stems, n. s. p. f . . . . 347 Ornamental trees, stocks, cuttings, and seedlings of 211 Ornamental shells 369 Ornaments — Bisque 80 Stoneware 79 Yams, threads, etc 358 Orpiment 403 Oaer 335 Manufactures of 173 Osmium 517 Osprey plumes 347 Ostriches, feathers or plumes of . . . 347 Owner of merchandise, who is par. B, p. 76 Oxalic 3,cid 1 Oxide — Nickel 155 Thorium 154 Oxide of — Antimony 144 Cobalt 24 Iron 65 540 133 Dxide of — Continued. Par- Strontia 615 Tin, black 631 Uranium 638 Zinc 61 Ox shoes, of iron or steel 554 P. Packers' skewers, wood 173 Packing boxes, empty, n.s. p. f 171 Painted glass windows 655 Painters' knives 130 Paintings — In oil, n.s. p. f 376 Mineral colors 652 Oil 652 Pictorial, on glass 655 Water colors 652 Paints. 63 Artists' 63 Enamel 63 Grease, theatrical 48 Palette knives 130 Palings 647 Palladium 517 Palm-kernel oil 561 Palm leaf 335 Fans 480 Common 349 Manufactures of, n. s. p. f 368 Not advanced 480 Palm oil 561 nuts 557 nut kernels 557 Palms 210 Pamphleta — N.s.p.f 329 Printed chiefly in languages other than English 426 Pants, cotton, n.s.p.f 261 Paper- Albuminized 324 Bags, n.s. p. f 324 Bibulous 323 Bond 326 Booklets, lithographically printed 325 Box board 320 Bristolboard 328 Calender-plate-finished 324 Calendars, lithographically printed 325 Cardboard 328 Cards, lithographically printed 325 Cigar bands, lithographically printed 325 Cigarette 381 Cigarettes - - 185 Cigars 185 Clippings 566 Cloth-lined, n. s. p. f 324 Coated-surface, n. 8. p. f 324 Copying 323 Cort.. 340 CrSpe 323 Decalcomania, not printed 567 Paper — Continued. Pa'- Decalcomanias 325 Drawiag 326 Emery 343 Envelopes, n.s.p.f 324, 327 Filtering 323 Flaps, lithographically printed 325 Flock-covered 324 Gelatined-covered 324 Grease-proof, n. s. p. f 324 Hand-dipped marcleized 324 Handmade 326 Hangings 328 Imitationparchment, n.s. p. f- 324 Jacquard cards 328 Jacquard designs 328 Japan 326 Imitation 326 Labels, lithographically printed 325 Ledger 326 Letter 326 Lithographic transfer 324 Manufactures of, n. s. p. f . - . . 332 Metal-leaf -co vered 324 Note 326 Old 566 Onionskin 326 Imitation 326 Parchment 324 Pencils 378 Pictures, lithographically printed 325 Placards, lithographically printed 325 Pottery 323 Prepared 137 Press 328 Press boards 328 Printing, except liandmade, etc 322 N.s.p.f 322 Unsized, etc 567 Record 326 Reenforced, n. s. p. f 324 Sensitized 324 Shaviugs 566 Sheathing 320 Stereotype 323 Stock, crude 566 Tablet 326 Tissue 323 Transfer, wet 137 Twine 650 Typewriter 326 Uncoated, n. s. p. f 324 White-coated-surface 324 Wrappiug, n. s. p. f 328 Writing 326 Papers or cardboard, cut, die cut, or stamped into designs, etc 332 Papier-mach6, manufactures of, n. s. p. f 369 Paraffin 561 oil 561 ParanitraniUn - 23 134 Par. Parafol ribs 141 sticks 383 stretchers 141 Parasols 383 Parchment 568 Bags 360 Baskets 360 Belts 360 Card cases 360 Jewel boxes.t 360 Manufactures of, n. s. p. f . . . . 360 Paper 324 Pocketbooks 360 Portfolios 360 Satchels 360 Parian wares 80 N.s.p.f 80 Parian — Works in, for exhibition 654 Works in, more than 100 years old 656 Paris green 569 white 60 Parsley seed 212 Parsnip seed ^ 212 Partridge, sticks of 648 Paste, fish 201 Pastels 652 N.s.p.f 376 Pastes 48 Patent alum. . , 6 barley 190 Paving posts 170 tiles, marble 97 tiles, onyx 97 Peach kernels 223 Peaches, green or ripe 217 Peanut on 45 Peanuts, shelled or unshelled 225 Pearl beads, imitation 333 Pearl buttons 339 Pearl, mother-of 570 Pearled barley 190 Pearls, parts of 357 Pears, ^een or ripe 217 Peas — Green or dried 209 In barrels, sacks, etc 209 Inbulk 209 In cartons, papers, etc 209 Prepared or preserved 199 Split 209 Peat moss 377 Pebble- Brazilian 431 Lenses 92 Peel- Citron, preserved, candied, or dried 221 Lemon, not preserved, etc 563 Lemon, preserved, candied, or dried 221 Orange, not preserved, etc 563 Orange, preserved, candied, or dried 221 Par. Penalty — ■ Aiding importation of obscene articles par. G, p. 92 False declarations par. G, p. 79 For bribery par. AA, p. 88 For contingent fee par. N, p. 84 For destroying marks or labels par. P, p. 91 For fraudulent importations.. par. 6, p. 79 Kefusal to appear par. P, p. 84 Penknives 128 Pen and ink drawings — N.s.p.f 376 Origiaal 652 Pencil leads 379 Pencils — Hair, in quills 336 Lead 378 Paper 378 Slate 378 Wood 378 Penholder tips 157 Penholders — Combination 157 Parts thereof 157 Pens — Fountain 157 Gold 157 Metallic, n. s. p. f 156 Nib and barrel in one piece... 156 Stylographic 157 Pepper — Black or white 235 Cayenne 285 Bed 235 Pepper seed 212 Peppermint oil 46 Perchlorate of ammonia 395 Percussion caps 346 Perfumery — Alcoholic 16 Containing alcohol 48 Drawback on par. O, p. 98 Not containing alcohol 48 Perilla oil 561 Periodicals 556 Lithographed 325 Perishable goods condemned, no- tice of par. X, p. 87 Perjury, what constitutes . . .par. P, p. 84 ' Permanganate of potash 64 Persian berries, extracts of 30 Personal effects 642 Entry without certified in- voice par. E, p. 77 Not merchandise 571 Petroleum, crude or refined 561 Pewter — Manufactures of, n. e. p. f 167 Metal, old 572 Phenol 452 Phenolphthalein 18 135 Philippine Islands — Par. Direct shipments from. .par. C, p. 89 Internal-revenue tax par. C, p. 90 _ Merchandise from par. C, p. 89 Philosophical and scientific instru- ments 573 Philosophical and scientific prepa- rations 573 Philosophical apparatus — Brought by professional art- ists, etc 653 For educational, etc. , purposes. 573 Phonographs 374 Phosphate of — Ammonia 7 Soda 67 Phosphates, crude 574 Phosphoric acid 387- Phosphorus 575 Photo-engraved plates 137 Photograph albums 330 Photographic cameras, n. s. p. f . . 380 Photographic dry plates, n. s. p. f. 380 Photographic dry plates or films of American manufacture, ex- posed abroad 404 Photographic films — CensorBhip of 380 Negatives 380 Not developed 576 Positives 380 Photographic lenses 94 Frames, etc., for 94 Photographic pictures 653 Photographs — American landscapes 329 For exhibition 654 For societies 427 For use of United States 424 N.s.p.f 329 Printed more than 20 years . . . 425 Photogravure plates 137 Phthalicacid 387 Pianoforte-action leather 359 Pianoforte actions and parts of 373 Pianoforte leather '359 Pickets 647 Pickled nuts 201 Pickles 201 N.s.p.f 201 Pictorial paintings on glass 655 Pictures — Film, cinematography 380 Pilm,motion 380 Film, motophotography 380 Film, moving 380 Obscene, prohibited par. G, p. 91 Paper, lithographically printed 325 Photographic 653 Pig iron 518 Pigments 63 Artists' 63 Black 53 Lead 56 N.s.p.f 56 Pigs — Par. Lead 153 Nickel 155 Tin 631 Zmc 163 Pile fabrics — Cotton, cut or uncut 257 Flax ^ 280 Hemp 280 Other 288 Ramie 280 Silk 314 Pillowcases, cotton, n. s. p. f 264 Pillow shams — Lace, cotton 265 Lace, Nothingham machine... 265 Pill tiles, stoneware 79 Pimento — Unground 235 Wood 648 Pineapples — In barrels or other packages ... 222 In bulk 222 Preserved 217 Pins- Bonnet 158 Hair. 153 Hat 158 Not plated 158 Safety 158 Shawl 158 Solid heads 158 Pipe bowls, clay 381 Pipe- Cast-iron 125 Lead 153 Pipes 381 And all smokers' articles, n. s. p.f 381 Butt-welded 127 Copper 147 Iron or steel 127 Lap-welded 127 Ktch 373 Seamed 127 Tobacco, clay 381 Pips, Uly of the valley 210 Pistols^ Automatic 133 Magazine 133 Revolving 133 Pitch- Burgundy 437 Coal-tar 452 Pipes 373 Wood 626 Pit saws 139 Placards, paper, lithographically printed 325 Plain woven fabrics, not of flax, etc 283 Plaits of straw, chip, and similar materials 335 Planking, ship 647 Planters, agricultural 391 136 Plants— Par. Fruit, for propagation 489 Tea 627 Plaques — Bisque 80 Stoneware 79 Plaster of Paris, manufactures of, n. s.p.f 369 Plaster rock 74 Plasters, curative 50 Plants, imported by Department of Agriculture 577 Plate glass — Cast, polished, bent, ground, etc 90 Silvered 89 UnsUvered 88 Rough. 87 Plate iron or steel 105 metal flues 127 tubes 127 steel, crucible 105 Plates — Aluminum 143 Carbon 81 Cast-iron 125 Copper 147 Covered with metal 109 Dial 161 Dry, photographic, American, Exposed abroad 404 N. s.p.f 380 Electrotype 137 Fur 348 Glass, unwTought, for optical instruments 494 Halftone 137 Iron or steel, coated with tin, etc ■... 109 Covered with metal 109 Engraved 137 Galvanized, etc 109 Lithographic, stone 137 Lookmg-glass 83 Nickel 155 Covered with metal 109 Photo-engraved 137 Photogravure 137 Saw 105 SteeL engraved, for bonds G12 For designs 137 Stereotype 137 Teme 109 Tin 109 Platinum — Apparatus 578 Bars 578 Ingots 578 In plates 578 Mamifactures of , n. s. p. f 167 Metal ores 565 Scrap 578 Sheets 578 Sponge 578 Unmanufactutred 578 Vases, retorts, and other ap- paratus for chemical uses. . . 578 Wire 578 Par. Playing cards 331 Pliers 166 Plows 391 Plumbago 579 Plumbers' knives 130 Plumes — Egret 347 Of domestic fowls 347 Osprey 347 Of ostriches 347 Plums 218 Green or ripe 217 Plush ribbons — Cotton 257 Silk 314 Plush, silk, black or hatters' 382 . Plushes 288 Cotton 257 Hair of Angora goat. 309 ■ Silk 314 Pocketbooks — • Leather... 360 Parchment 360 Pocketknives 128 Points, steel 138 Poker chips, of ivory, bone, or other materials 341 Poles — Electric-light 170 Hoop 647 Hop 647 Telegraph 170 Telephone 170 Trolley 170 PoKshing cloths, cotton, n. s. p. f.. 264 powders 11 Pomades 48 Pomelos, in packages 220 Pool balls, of ivory, bone, or other materials 341 Poppy seed 212 oil 45 Porcelain — Wares 80 • Works in, for exhibition 654 over 100 years old. . 656 Pork 545 Porter 245 Portfolios — Leather 360 Parchment 360 Portland cement 444 Nonstaining 74 Porto Rico — ^internal-revenue tax. par. D, p. 90 Positives, photographic-film 380 Postage-stamp albums 330 Postage stamps, foreign 610 Post-card albums 330 Post cards 332 Foreign, stamped 610 Posts 647 Fence 647 Paving 170 Potash — Bicarbonate of, refined 64 Bichromate of 64 137 Potash — Continued. !'»''- Carbonate of 580 Chlorateof 64 Chromateof 64 Grade 580 Cyanide of 580 Hydrateof 580 Muriate of 580 Nitrate of, crude 580 refined C4 Permanganate of 64 Prassiate of , red 64 yellow 64 Sulphate of 580 Potassiuni 143 iodide 38 Potato starch 234 Potatoes 581 Desiccated 581 Dried 681 Pots, carbon, porous 82 Pottery — Paper 323 Works in, for exhibition 654 Works in, over 100 years old. . 656 Pouches, tobacco 381 Poultry- Dead 229 Live 229 Prepared 229 Powder — Bleaching 12 Bronze 146 Curry 471 Fulmiuating. 490 Soap, n. s. p. f 66 Powders — Ink 37 Polishing 11 Toilet 48 Precious stones — Cutbutnotset 357 Imitation 357 Synthetic 357 Precipitated chalk, for medicinal or toilet purposes 15 Preparations — Chemical, alcoholic 16 Chemical, n. s. p. f 5 Medicinal, alcoholic 16 Medicinal, n. s. p. f 5 Mercurial 14 Of anatomy, skeletons 602 Scientific and philosophical, for societies 573 Preservation of testimony before appraisers and collectors, .par. O, p. 84 President to ascertain amount of imports and exports par. R, p. 99 Press boards, paper 328 cloth, camel's hair, n. s. p. f . . 288 hair - 353 cloths composed of camel's hair 422 paper... 328 ■presses, printing ^oo Par. Presumptive fraud, burden of proof par. I, p. 80 Printed matter, n. s. p. f 329 Printing paper— Except handmade 322 N.s.p.f 322 Unsized, etc 567 Printing presses 165 Prints — Lithographic 325 For societies 427 Printed more than 20 years 425 Professional books , 582 implements 582 instruments 582 Pro forma invoice — Additional duties applicable to par. I, p. 80 Bond for production of certi- fied par. E, p. 78 Verified by oath par. E, p. 78 Prohibited importation — Convict labor, goods par. I, p. 92 Articles, convict labor., par. I, p. 92 Cattle and hides par. H, p. 92 Obscene articles par. G, subsec. 1, p. 91 Projection lenses 94 Frames, etc., for 94 Proof etchings, artists' 652 Protest fees, refund to importer,. . par. N, p. 84 Protests — Abandonment of par. N, p. 84 Action on, bycoHector. .par. N, p. 84 Contents of par. N, p. 83 Fee for, and how accounted for par. N, p. 84 Validity of par. N, pp. 83, 84 When to be filed par. N, p. 83 Protoxide of strontian 615 Prune juice 247 Prunelles 218 Prunes 218 Prune wine "247 Pruning knives 128 Prussian blues. 52 Prussiate of — • Potash, red 64 Potash, yellow 64 Soda,yellow 67 Prussic acid 387 Publications of — Individuals for gratuitous pri- vate circulation 425 Scientific and literary associ- tions 425 Public documents of foreign Grov- emments 425 Puddings , 194 Pulp board in rolls, not laminated. 320 Pulp- Manufactures of, n. s. p. f . . . . 355 Bag 649 138 Pulp— Continued. Par. Wood 322 Chemical 649 Ground 649 Woods 647 Pulu 583 Pumice stone 75 N.s.p.f 75 Pyrites — Burnt, residuum from 518 Sulfjhur ore as 617 Pyrogallic acid 1 Pyroligneous or acetic acid 387 Pyroxylin — Compounds, in blocks, etc. — Not polished 25 Polished 25 Solutions 25 Q. Quebracho, extracts of 624 Quicksilver 159 Bottles 404 Flasks 404 Flasks or bottles containing. . 159 Quillings 358 Quills, manufactures of, n. s. p. f . . 368 Ofwildbirds 347 Quilts, cotton, n. s. p, f 264 Quilts of down 347 Quinces, green or ripe 217 Quinia, sulphate of 584 Quoits 470 R. Rabbit skins 603 Radioactive substitutes 585 Radish seed 212 Radium 585 Saltsof 585 Rag pulp 649 Rags 566 N.s.p.f 586 Wash, cotton, n. s. p. f 264 Railroad ties 170 Rails — Flat, iron or steel 587 T 587 Railway — Bars, iron 587 Bars, steel or part steel 587 Fishplates, iron or steel 108 Tires, iron or steel 142 Wheels 142 Raisins. 218 Ramie — Bands, etc 278 Gill nettings 271 Handkerchiefs 282 Hatbraids 334 Manufactures of 334 Manufactures 284 Nets 271 Pile fabrics 280 Roving 270 Seines 271 Ramie — Continued. ^^• SUver 270 Webs 271 595 Oil 45 130 Ratafia 240 Rattan 648 Mats 371 Matting 371 Raw- Silk, in skins, etc 600 Silkthreads 313 yarns 313 skins 604 Raw or prepared rennetts 588 Raw or manufactured articles 385 Razor blades 128 Razors 128 Ready-made clothing — Cotton 256 Wool 291 Reapers 391 Reappraisement — Appeal for, by collector, .par. M, p. 82 Appeal for, by importer pai. M, pp. 82, 83 Pee for par. M, p. 82 Finality of par. M, p. 83 Record paper 326 Red cedar (Juniperus virginiana) timber 648 Red- Lead 56 Pepper 235 Reeds — Chair 173 Of rattans 173 Uimianufactured 648 Reels, fishing 136 Reenforced paper, n. s. p. f 324 Refined — Camphor .» 36 Chicle 36 Glycerin 35 Refund, estimated duties par. Y, pp. 87, 88 Refunds reported to Congress.. par.Y,p.88 Refusal to permit examination of records, etc pars. U,V, p. 86 Refining, metals in bond par. N, subsec. 1, p. 96 Refuse, lead 153 Regalia, for societies, etc 611 Registers, cash 441 Regulations, Secretary of Treasury to make for — Articles in bond for export par. J, subsec. 4, p. 93 Ba^age in transit par. CC, p. 89 Books and magazines... par. E, p. 78 Bonded manufacturing ware- iouse par. M, pp. 94, 95 Denatured alcohol par. N, subsec. 2, p. 97 Drawback par. 0, p. 98 Inspection of decisionB. . .par. Q, p. 85 139 Par. Kegulations, Secretary of Treasury to make for — Continued. . Perishable goods par. X, p. 87 Smelting ores in bond par. N, subsec. 1, p. 96 Wrecked goods par. L, p. 94 Regulus of copper 461 Remiportations, duty on par. P, p. 99 ReUquidation for manifest clerical error par. Y, p. 88 Rendered — Oils., 16 Oils,n.8.p.f 44 Rennets, raw or prepared 588 Repair parts for agricultural imple- ments 391 Repairs, articles in bond for par. J, subsec. 4, p. 93 Repealing provisions par. S, p. 99 Reports — Of assistant appraiser revised by appraiser par. M, p. 82 To Congress of refunds, .par. Y, p. 88 Re-reappraisement, how obtained. par. M, p. 83 Resin, gum 477 Resorcin 22 Retorts — Gas 82 Platinum 578 Revenue stamps, foreign 610 Revolving pistols 133 Rhodium 517 Ribbed glass 87 Ribbons- Artificial horsehair 319 Artificial silk 319 Bullions 150 Cotton plush 257 Cotton velvet 257 Flax, etc 278 India rubber 150 Lahn 150 Lame 150 Metal threads 150 Plush, silk 314 Silk, n. a. p. f 316 Tinsel wire 150 Velvet, silk 314 Woolen 292 Rice — Broken 193 Cleaned 193 Cleaned in bond par. M, p. 95 Flour 193 Hulled and unhuUed 193 Meal 193 Paddy 193 Uncleaned 193 Wine 244 Ricinoleic acid 45 Rifles— Breech-loading 133 Combination 133 Muzzle-loading 132 Ring waste, wool 651 Par. Rivets 138 Automobile tire 138 Iron or steel, n. s. p. f 138 Rock crystal, manufectures- of, n. s. p. f 98 Rock, plaster 74 Rockets 344 Rockingham earthenware 78 Rocoa, extracts of 399 Rods — Aluminum 143 Copper 147 Fishing 136 Horseshoe nail 554 Nickel 155 Rivet, screw, fence, etc 113 Steel, rolled wire 110 Roe, fish, preserved 216 Rolled- Glass 87 Oats 192 Roller bearings, iron or steel 106 Rolls, engraved steel 612 Roman — Candles 344 Cement 444 Roofing felt 820 Root — Althea 544 Briar, unmanufactured 168 Chicory — Burnt or roasted 230 Ground or granulated 230 N.s.p.f 230 Raw, dried, or undried . . . 230 Unground 230 Dandelion 233 Ginger 235 Ivy, unmanufactured 168 Laurel, unmanufactured 168 Licorice 39 Sarsaparilla 39 Root stocks, all other, cultivated for flowers, etc 210 Roots 477 Bulbous, not edible, crude 477 Bulbous, not edible, n. s. p. f . . 595 Dandelion, raw, dried or un- dried , but unground 473 Hop, for cultivation 510 Imported by Department of Agriculture 577 Not edible, advanced in value. 27 All other, cultivated for flow- ers, etc 210 Rope ends 566 Rope — Hide 505 Waste..... 566 Roping — Cotton 250 Of wool or camel's hair 286 Rosa Bugosa — Cuttmgs of 211 Seedlings of 211 Stocksof 2H 140 Par. Rosemary or anthosa oil 46 Bosewood — Inthelog 648 Sawed- into boards, etc 169 RosLn, vioUn 375 Rotten stone 614 Roucou, extracts of 399 Round iron 103 Roving — Cotton 250 Ramie 270 Wool, etc -» 286 Roving waste, wool 651 Rubber, India — Crude 513 Manufactures of , n. s. p. f 368 Milkof 513 Scrap or refuse 513 Vulcanized, manufactures of, n.s.p.f 369 Rubies 357 Ruchings 358 Rufflings, neck 358 Rugs and mats — Flax 273 Hemp 273 Jute 273 Vegetable fiber 273 Rugs — Aubusson 300 Axminster 300 Berlin 300 Floor, woolen, n. s. p. f 303 Linoleum 276 Manufactured from straw, etc. 272 Cork carpet, corticine, etc 276 Oilcloth 276 Oriental 300 Rum, bay 242 Rutabaga seed 212 Ruthenium 517 Rye 589 Flour 589 S. Saccharin 179 Sacks, woven fabrics, jute yam... 281 Saddlery 530 Saddles 530 Sadirons, cast-iron 125 Safety fuses 346 pins 158 Safflower 31 Extract of 31 Saffron 31 Cake 31 Extract of 31 Sage 235 Sago — Crude 590 Flour 590 Saint John's bread or bean seen 595 Sake 244 Salep 592 Saleratus 67 Salicin 591 Par. Salicylic acid 1 Salol 18 Salop 592 Sal soda 67 Salt 593 Salt cake 605 Saltpeter — Crude 580 Refined 64 Salts— Anilin 23 Antimony 144 Bismuth, etc 65 Chemical, alcoholic 16 Chemical, n. s. p. f 5 Cinchona bark 584 Ecgonine 47 Epsom 42 Glauber 67 Glycerophosphoric 18 Medicinal, alcoholic 16 Medicinal, n. s. p. f 5 Mineral, obtained by evapora- tion 548 Opium 47 Radium 585 Selenium 585 Thorium 154 Uranium 638 Samples — Absence of par. M, p. 83 Entry of, in bond par. J, subsec. 4, p. 93 Inspection of par. M, p. 83 Sampling ores and metals par. N, subsec. 1, p. 96 Sand 614 Iron or steel 112 Monazite 154 Sand-blast machines 441 Sandstone — Monumental or building 99 Unmanufactured 614 Santonin, etc 594 Sarsaparilla root 39 Sashes, iron or steel 104 Satchels — Leather 360 Parchment 360 Satinwood — Logs 648 Sawed 169 Sauce, fish 2OI Sauces, n. s. p. f 201 Sawdust 647 Sawed boards, planks, deals, etc. . 647 Saw plates 105 Saws — Back 139 Circular 139 Crosscut 139 Drag ;; 139 Hand 139 Mill 139 Pit 139 Steel band 139 All other, n. s. p. f 139 141 Par. Saxony carpets 294 Schappe silk yarn 312 Schedule K in effect, when 310 ' Scientific apparatus — , Brought by professional artists, etc 653 For educational, etc., purposes 573 Scientific utensils 573 Scissors 128 Scrap — Albums 330 Aluminum 143 Gas-mantle 154 Iron, wrought : 518 Lead 153 Or refuse india rubber 513 Platinimi 578 Steel 518 Tin 631 Tobacco 182 Screens — Bamboo 175 Straw 175 Wood 175 Woolen, n. s. p. f 303 Screws, of iron or steel 140 Scroll iron or steel, n. s. p. f 107 Sculpture, casts of, for models, etc. 611 Sculptures — N. s. p. f 376 Original 652 Sea grass 372 Seal oil 44 Seaweeds — Crude 552 Manufactured or dyed 372 Seed cane, imported by Depart- ment of Agriculture 577 Seedlings — Apple 211 Briar rose 211 Evergreen, coniferous 595 Mahaleb cherry 211 Manetti multiflora 211 Mazzard cherry 211 Myrobolan plum 211 Pear 211 Quince 211 Rosa Rugosa ^ 211 Saint Julien plum 211 Seeds — Anise 212 Aromatic, not edible, ad- vanced in value 27 Aromatic (not garden), crude. 477 Beet (except sugar beet) ^ 212 Cabbage 212 Canary 212 Caraway 212 Cardamom 595 Carrot 212 Castor bean 212 Cauliflower 595 Celery 595 Collard 212 Coriander 595 Par. Seeds — Continued. Com salad 212 Cotton 695 Cummin 595 Eggplant 212 Fennel 595 Fenugreek 595 Flower 595 Grass 595 Hemp 595 Hoarhound 595 Imported by Department of Agriculture 677 Kale 212 Kohl-rabi 212 Linseed 212 Mangelwurzel 596 Mustard 695 Not edible, n. s. p. f 595 N. s. p. f 212 Of morbid growth, not edible — Advanced in value 27 Crude 477 Oil, n. s. p. f 212 Parsley 212 Parsnip 212 Pepper 212 Poppy 212 Radish 212 Rape 695 Rutabaga 212 Saint John's bread or bean . . . 595 Sesamum 45 Sorghum 595 Spinach 212 Sugar-beet 595 Sugar cane for 595 Turnip 212 Seines — Flax 271 Hemp 271 Ramie 271 Seizure — For undervaluation par. I, p. 80 Obscene articles par. G, p. 91 Selenium 586 Salts of 585 Semiprecious stones — Cut but not set 357 Manufactures of, n. s. p. f . . . . 98 Semolina 644 Senegal 36 Sensitized paper 324 Separators, cream 441 Serums 400 Sesame 45 Sesamum seed 45 Sesq^uicarbonate of soda 67 Sewing-machine needles 135 Sewing machines 441 Sewing silk 313 Shaddocks, iu packages 220 Shades — Bamboo 175 Straw 175 Wood 175 142 Par. Shafting, mill , 110 Shapes, steel 110 Shavings, steel Ill Shawl pins 158 Shawls, woolen 291 Shears 128 Sheathing — Copper 147 Paper 320 Sheep 619 Dip 596 Wool 650 Sheepskins 603 Sheets — Aliuninum 143 Copper, covered with metal... 109 Copper, rolled plates 147 Cotton, n. s. p. f 264 Iron or steel — Coated with tin , etc 109 Cold hammered, etc 109 Coldrolled 109 Covered with metal 109 Galvanized, etc 109 Polished 109 Lead 153 Nickel 155 Nickel, covered with metal. . . 109 Platinum 578 Zinc 163 Shell buttons 339 Shell, manufactures of, n. h. p. f... 369 Shellfish 598 Shells- Cartridge, empty 346 Cut 369 Engraved 369 Not advanced in value 570 Ornamented 369 Shingle bolts 647 Shingles 647 Ship- Chronometers 161 Planking 647 Timber 647 Shirt collars, cotton 256 Shirts- Cotton, n. s. p. f 261 Linen 277 Shoddies, wool 651 Shoe buttons 339 knives 130 lacings, cotton 262 lacings, leather 530 machinery 441 machine needles 555 Shoes — Horse 554 Mule 554 Ox 554 Shocks — American manufacture 404 Fruit-box, of American manu- facture 172 Packing-box, n. s. p. f 171 Sugar-box, empty, n. s. p. f . . 171 Par. Shortage, allowance for. .par. X, pp. 86, 87 Shotgun barrels, forged, etc 597 Shot^ Iron or steel 112 Lead 153 Shotguns — Breech-loading .'. 133 Combination 133 Muzzle-loading 132 Shrimps 598 Shrubs-^ Deciduous and evergreen 211 Imported by Department of Agriculture 577 Side arms 129 Sienna 55 Earths 55 Silicate of soda 605 Silicic acid 387 Silk- Artificial — Beltings 319 Cords 319 Filaments 319 Ribbons 319 Tassels 319 Threads 319 Yams 319 Bandings, n. B. p. f 316 Belts and beltings, n. b. p. f . . . 316 Bindings, n. s. p. f 316 Bolting cloths 422 Carded. 311 Chenilles 314 Clothing, ready-made, n. s. p. f . 317 Cocoons 599 Manufactures of 311 Combed 311 Floss 313 Handkerchiefs, finished or un- finished, etc 315 Hatbands , n. b. p. f 316 Knit goods, n. s. p. f 317 Mufflers, finished or unfinished, etc 315 Manufactures of, n. s. p. f . . . . 318 Noils 311 Organzine 313 Partially manufactured from cocoons or waste silk 311 Pile fabrics 314 Plush, black or hatter's 382 Plush ribbons 314 Plushes 314 Raw, not advanced in manu- facture 600 Raw,thread8 31S^ Raw, yams 313 Ribbons, n. s. p. f 316 Sewing 313 Sleeve Unings 254 Spun 312 Stripes 254 Thrown 313 Tram 313 Twist... 313 143 Silk— Continued. Par. Velvet ribbons 314 Velvets 314 Waste 599 Manufactures of 311 Wearing apparel, n. s. p. f 317 Woven fabrics, n. s. p. f 318 Yarn, schappe 312 Silver — Bullion 436 Coins 458 German 145 Leaf 149 Manufactures of, n. s. p. f . . . . 167 Medals 546 Ore 565 Sweepings 565 Silkworm eggs 601 Single yams — Flax 270 Hemp 270 Jute 267 Ramie 270 Sirup — ' Cane juice 177 Fruit, n. s. p. f 247 Maple 178 Sisal grass 497 Cables of 268 Cordageof 268 Skeletons 602 Skelp iron or steel 105 Sketches and drawings, original — Pen and ink 652 Pencil or water color 652 Skewers, wood, butchers' and packers' 174 Skins — • Chamois 359 Dog 603 Fish 484 Goat 603 Goldbeaters' 496 Hare 603 Rabbit 603 Raw 604 Sheep 603 Undressed 603 WUdbirds 347 Skirt bindings, cotton 257 Slabs- Iron 518 Marble 97 Onyx 97 Slate for tables 101 Steel, Bessemer, etc 613 Slack, coal 451 Slag^ basic 499 Shale, coal 451 Slate- Books, n. s. p. f 329 Chimney pieces 101 Mantels 101 Manufactured, n. s. p. f 101 Pencils 378 Roofing 101 Slabs, for tables 101 Par. Slates 101 Sleeve linings, silk-striped 254 Slides, glass 92 Sliver — Cotton 250 Ramie 270 Slubbing waste, wool 651 Sludge machines 441 Smalts 63 Smelting, in bond, ores and metals par. N, subeec. 1, p. 96 Snelled hooks 136 Snuff 183 Flour 183 Soap — Castile 66 Castor-oil 45 In individual packages 17 Medicinal 66 N.s.p.f 66 Powder, n. s. p. f 66 Toilet, perfumed 66 ToUet,. unperfumed 66 Tooth .- 48 Sod oil 44 Soda — Arseniate of 605 Ash 605 Benzoate of 67 Bicarbonate of 67 Bichromate of 67 Borate of 67 Crude, n. 8. p. f 429 Carbonate of, crystal 67 Caustic 67 Chlorate of 67 Chromate of 67 Crystals 67 Hydrate of 67 Hyposulphite of 67 Monohydrate 67 Nitrate of 605 Nitriteof 67 Phosphate of 67 Prussiate of, yellow 67 Sal 67 Sesquicarbonate of 67 Silicate of 605 Sulphate of 605 Sulphate of, crystallized 67 Sulphidof 67 Sulphiteof 67 Supercarbonate of 67 Water 248 Sodium 143 Solution of formaldehyde 32 Solutions, pyroxyHn 25 Sorghum seed 595 Sounds, fish, crude, n. s. p. f 419 Sour-orange juice 532 Souvenirs, exemption of, Ameri- cans returning from abroad 642 Soya beans 606 Oil 561 Spanish cedar 169 Spangles 333 144 Spangles, glass, etc. — Par- Articles of, not embroidered or appliqudd, n. B. p. f 333 Curtains composed of, n. s. p. f . 333 Spanish brown 55 cedar 648 Sparkling wines 243 Spawn, mushroom 212 Special apparatus and objects to teach the blind 426 Specimens — Botany 607 Mineralogy 607 Natural history 607 Sperm oil 44 Spermaceti oil 561 Spectacle frames 91 Spectacles 91 Spices — Bombay or wild mace 235 Cassia, cassia buds, and cassia vera 235 Cinnamon and chips 235 Clove stems 235 Cloves 235 Ginger root 235 Ground or unground 235 Mace 235 N.s.p.f 235 Nutmegs 235 Pepper, black or white 235 Pepper, capsicum or red 235 Pepper, cayeime 235 Pimento 235 Sage 235 Spiegeleisen 518 Spikes 554 Cut, of iron or steel 554 Spinach seed 212 Spindle banding, cotton 262 Spirit varnishes — Alcoholic 16 Containing methyl alcohol 58 Spirits, distilled 237 Compounds or preparations of. 239 Imitations of 241 Method of determining proof of 238 Venice turpentine 635 Spirituous beverages, n. s. p. f 240 Splice bars, iron or steel 108 Split peas 209 Sponge, platinum 578 Sponges — Advanced in value 68 Bleached 68 Manufactures of , n. s. p. f 68 Not advanced in value 68 Spool thread, cotton 251 Sprigs 554 Sprinkler tops 164 Sprocket chains 126 Spun silk 312 Spunk 608 Spurs 609 Square iron 103 Stained window glaBS 655 Stains 63 Par. Stamps 610 Foreign postage 610 Foreign revenue 610 )les, wire 554 Staich— Burnt 36 Potato 234 Preparations used as 234 Soluble 36 Statuary — For art purposes 611 N.s.p.f 376 Original 652 Statues — Bisque 80 Stoneware 79 Statuettes — Bisque 80 Stoneware 79 Stave bolts 647 Staves 647 American manufacture 404 Stays — Butt-welded 127 Iron or steel 127 Lap-welded 127 Seamed 127 Steam eiigines 165 locomotives 165 Stearin, oleo 562 Steatite 69 Crude 621 Steel- Alloys 110 Band 509 Band saws 139 Bars 110 BUleta and bars 110 Blooms and slabs 110 Boxes, American manufacture, returned 404 Castings, sheets, and plates, Bessemer, etc., processes... 110 Chains 126 Crucible, electric, etc., proc- esses 110 Die blocks or blanks 110 Dies, engraved 612 Drums 404 Engraved forms 612 Hoop 509 Ingots — Bessemer, etc.. 613 Co^ed 110 Crucible, etc 110 Manufactures of, n. s. p. f . . . . 167 N.s.p.f 110 Plate, crucible 105 Plates- Engraved, for bonds 612 Engraved, for designs 137 Points 138 Railway bars 587 Rolled wire rods 110 Rolls, engraved 612 Scrap 518 145 steel — Contmued. Par. Shapes 110 Sha-vinge Ill Strings for musical instru- ments 373 Swaged 110 Tariit designation 117 Wool Ill Steel-tired wheels, railway 142 Steel or iron. (See Iron or steel.) Steels 130 Steins — Bisque 80 Stoneware. 79 Stems 477 Artificial 347 Clove 285 Notedible 27 Ornamental 347 Tobacco 632 Stereotype metal 637 paper 323 plates 137 Stibnite containing antimony 396 Stick, bean 200 Sticks- Parasol 383 Partridge 648 Sunshade 383 Umbrella 383 Still wines 244 In bottles or jugs 244 In casks or packages 244 N.s.p.f 244 Stilts 609 Stock- Filter 321 Glue 504 Green house, n. s. p. f 211 Nursery, n. s. p. f 211 Paper, crude 566 Stockings — Clocked, cotton 260 Cotton, fashioned 260 n.s.p.f 259 Hose, and half hose, selvedged, etc 288 Seamless, cotton 260 Wool ." 288 Stocks — Apple 211 Briar rose 211 Mahaleb cherry 211 Manetti multiflora 211 Mazzard cherry 211 Myrobolan plum 211 Pea 211 Quince 211 Kosa Rugosa 211 Saint Julien plum 211 Stone 614 Cliff 614 Freestone 99 Granite 99 Grindstones 100 Lava 99 Limestone 99 12714°— 13 10 Stone — Continued. Pa'- Lithographic plates 137 Monumental or building, n. s. p.f 99 Pumice 75 Rotten 614 Sandstone 99 Stone and sand, n. s. p. f 614 Stones — Curling 470 Flint, ungi-ound 486 Imitation precious 357 Lithographic, not engraved... 535 Precious, cut but not set 357 Precious, synthetic 357 Semiprecious, cut but not set. 357 Stoneware — Charms 79 Cups 79 Lamps 79 Mugs 79 N.s.p.f 79 Ornaments 79 Pilltiles 79 Plaques 79 Salt-glazed 78 Statues and statuettes 79 Steins 79 Toys 79 Vases 79 Stoppers, cork 340 Stout 245 Stove — Plates, cast-iron 125 Wicking, cotton, woven, braid- ed, or twisted 262 Straw 213 Tariff designation 335 Blinds 175 Curtains 175 Flax 485 Manufactures of, n. s. p. f 368 Screens 175 Shades 175 Matting, China 272 Matting, India 272 Matting, Japan 272 Strings for — Musical instruments, n. h. p. f . 366 Musical instruments, steel 373 Strips — Aluminum 143 Copper 147 Nickel 155 Stripes, silk 254 Strontia — Mineral carbonate of 615 Oxideof 615 Strontian, protoxide of 615 Strontianite 615 Structural iron or steel 104 Strychnia 616 Strychnine 616 Studs- Agate 339 Automobile tire _ 138 Bone 339 146 Studs — Continued. Par. Ivory; 339 Machined or brightened 138 Mother-of-pearl 339 N.s.p.f 339 Stylograpnic pens 157 Subacetate of copper 421 Sublimate, corrosive 14 Substitutes — Cork 340 Butter 195 Cheese 196 Sugar-beet seed 595 Sugar candy — Coverings dutiable 180 N.s.p.f ' 180 Sugar cane — For seed 595 Unmanufactured 178 Sugar — Drainings Grape Machinery for manufacture of Maple Sweepings 177 Sugar of milk 547 Sugars 177 Suits — Combination, cotton, n. s. p. f . Union, cotton, n. s. p. f Sdlphate of — Alumina Ammonia Baryta Barytes, artificial 177 178 391 178 261 261 395 51 51 Copper 421 Iron 462 Lime, artificial 51 Magnesia 42 Morphia 47 Potash 580 Quinia 584 Soda 605 Soda, crystallized 67 ^inc 62 Sulphid of soda 67 Sulphide of arsenic 403 Sulphite of soda 67 Sulphoricinoleic acid 45 Sulphur in any form 617 Sulphur ore as pyrites 617 Sulphuret of iron 617 Sulphuric ether 29 Sulphuric or oil of vitriol acid 387 Sumac- — ■ Extracts of 30 Ground or unground 618 Sundries schedule, unemmierated articles under 385-386 Sunn 497 Cablesof 268 Cordageof 268 Sunshade sticks 383 Sunshades 383 Supercarbonate of soda 67 Surveying instruments 94 Suspenders — Cotton Woolen Swaged steel Sweaters, cotton, n. s. p. f. Sweepings- Gold and silver Sugar Sweetmeats Swine Sword blades Swords Synthetic — Alizarin Camphor Precious stones T. T rails TT, iron or steel Table covers, cotton chenille Table damask, cotton Table damask, cotton, manufac- tures of, n. B. p. f Table knives ' utensils aluminum Tablet paper Tablets, Braille Tackle, fishing Tacks, cut Taggers iron or steel, coated with tin, etc Taggers tin Tagfua nuts Tailors' chalk irons, cast-iron Tails of wild birds Talc, ground Talcum Crude Tallow Vegetable Tamarinds Tampico'fiber Cables of Cordage of Dressed, dyed, or combed Tank bottoms, sugar Tanks- Cylindrical Tubular Tanners' knives Tannic acid , Tannin _ Tanning material I Tantalum Tape needles Tapers Tapes, flax, etc., n. s. p. f woven Tapestries, cotton Tapestry Brussels carpets velvet carpets Tapioca Flour ..'" Par. 262 292 110 261 565 177 217 619 129 129 394 36 357 587 104 258 263 263 130 134 134 326 426 136 554 109 109 620 15 125 347 69 69 621 622 498 623 497 268 268 285 177 127 127 130 1 1 624 102 135 345 278 275 258 297 296 625 625 147 Par. Tar and oil spreading machines 441 Tarof wood 626 Tar, wood or other 452 Tariff designation, wool 304 Tartaric acid 1 Tassels and cords, cotton 262 Tassels — Artificial horsehair 319 Artificial silk 319 Tea, for manufacturing purposes. . 13 Tea,n.s.p.f 627 Tea plants 627 siftings, for manufacturing purposes 13 eweepmgs, for manufacturuig purposes 13 waste, for manufacturing pur- poses 13 Teazels 214 Teeth- Natural 628 Unmanufactured 628 Telegraph poles 170 wire 114 Telephone poles 170 wire 114 Telescopes 94 Tendons, animal, n. s. p. f 419 Teme plates 109 Terpin hydrate 18 Terra alba, not of gypsum or plaster rock 629 Terra cotta, works in 654, 656 Terra japonica 630 Testimony before appraisers and collectors to be preserved, .par. 0,p. 84 Tetrachloride, carbon 19 Textbooks used in educational institutions 426 TextUe grasses 497 Theatrical grease paints 48 Thorite 154 Thorium, oxide of and salts of 154 Thrashing machines 391 Thread- Cotton 250 Spool, cotton 251 Thread waste, wool 651 Threads — Artificial silk 319 Metal 150 Eawsilk 313 Yam 269 Three-ply carpets 298 Thrown silk 313 Thyme oil 46 Thymol 18 Ties, railroad 170 Tights, cotton, n. s. p. f 261 Tiles- Ceramic mosaic 72 Decorated 72 Embossed 72 Enameled 72 Encaustic 72 rUnt -.-. 72 Tiles— Continued. Par- Glass 96 Glazed 72 Gold-decorated 72 Grooved and corrugated 72 Hand-painted 72 Ornamented 72 Pill 72 Stoneware 72, 79 Quarry 72 Semivitrified 72 Spar 72 Unglazed 72 Vitrified 72 Timber — Logs, unmanufactured, etc 647 Red cedar (Juniperus vir- giniana) 648 Ship 647 Time detectors 161 Tincture of opium 47 Tin- Grain 631 Granulated 631 Inbars 631 In blocks 631 In pigs 631 Ore 631 Oxide of, black 631 Plates 109 Coated with metal 109 Scrap 631 Taggers 109 Tinsel wire 150 Tips- Lava 82 Penholder 157 Tirefabric, cotton 262 Tires- Car, iron or steel 142 Iron or steel, locomotive 142 Tissue paper 323 Titanium 102 Tobacco — Filler 181 Stemmed or unstemmed, n.s.p.f 181 Leaf 181 Product of different coun- tries, mixed, stemmed, or unstemmed 181 Manufactured, reimported 404 N.s.p.f 182 Pipes, clay 381 Pouches 381 Scrap 182 Stems 632 Wrapper 181 Defined 182 Toilet articles 642 powders 48 preparations, drawback on . . par. O, p. 98 soaps, perfumed 66 unperfumed 66 water 48 Tolidin 23 148 Par. •Tolu 9 Toluidine 23 Toluol 22 Tonka beans 70 Tools, machine 165 Tools of trade, etc., of emigrants. . 582 Tooth harrows 391 soaps 48 Toothpicks of wood 174 Top waste, wool 651 Tops- Hair of alpaca 306 Hair of Angora goat 306 Sprinkler 164 Toumay carpets 294 Towels, cotton, n. s. p. f 264 Toy marbles 342 Toys- Bisque 80 Bullions 150 India rubber 150 Lahn 150 Lame 150 Metal threads 150 N.s.p.f 342 Stoneware 79 Tinsel wire 150 Tracing cloth 254 Track tools, iron or steel 122 Trade agreements par. A, p. 89 Tram silk 313 Tranks, glove 365 Transfer paper, wet 137 Treaties, not to be impaired par. J, subsec. 7, p. 94 Treble ingrain carpets 298 Trees — Fruit, stocks, cuttings, and seedlings of 211 Imported by Department of Agriculture 577 Ornamental 211 Trimmings, n. s. p. f 358 Tripoli 614 Trolley poles 170 Trophies or prizes 546 Truffles 199 Tubers, all other, cultivated for flowers 210 Tubes— Butt-welded 127 Collapsible 164 Filter 82 Iron or steel 127 Iron or steel, n. B. p. f 127 Lap-welded 127 Or flues, corrugated, etc: 127 Plate metal 127 Seamed 127 Umbrella 141 Tubing, metal, flexible 127 Tubing or hose, flexible metal, n. s. p. f 127 Tubular tanks 127 Tuckings 358 Tulips 210 Tungsten 102 Par. Tungsten-bearing ores 633 Tuning forks 373 hammers 373 Turmeric 634 Turnip seed 212 Turpentine, Venice 635 spirits of 635 Turtles 636 Tusks, ivory 369 Twine — Binding 415 Paper 650 Twines, of yam 269 Twist silk 313 Two-ply ingrain carpets 299 Type, etc., for remanufacture.-„ . 637 Type metal. 160 Antimonial lead dutiable as par. N, subsec. 1, p. 96 Types 160 Typesetting machines 441 Typewriter paper 326 Tjrpewriters 441 U. Ultramarine blue 52 Umber 55 earths 55 Umbrella ribs 141 ribs, iron, steel, or other metal 141 sticks 383 stretchers ' 141 tubes 141 Umbrellas 383 Uncoated paper, n.s.p.f 324 Underwear, cotton, n.s.p.f 261 Underwriters, when consignees. . . par. B, p. 76 Unenumerated articles under sun- dries schedule 385, 386 Union suits, cotton, n. s. p. f 261 United States — Articles, growth, produce, or manufacture of 404 Books, engravings, etc., for use of 424 Unmanufactured articles, raw or. . 385 Unpolished glass 85 Upholstery goods — Jacquard, figured 258 Tapestries, cotton 258 Upholstery leather, enameled 359 Uranium — Oxide of 638 Saltsof 638 Urea 18 Utensils — Aluminum 134 Hospital 134 Aluminum 134 Kitchen 134 Aluminum 134 Scientific 573 Table 134 Aluminum 134 149 V. Par. Vaccine yiras 400 Valerianic acid 387 Valerian oil 46 Validity of protests par. N, pp. 83, 84 Valonia 639 Value — Appraised par. I, p. 80 Dutiable par. R, p. 85 Entered par. I, p. 80 Market par. L, p. 81 Defined par. R, p. 85 Wholesale par. R, p. 85 Vanilla beans 70 Vanillin 70 Varnishes 58 Spirit, alcoholic 16 Containing methyl alcohol 58 Vases — Bisque 80 Marble, etc 98 Platinum 578 Stoneware 79 Veal 545 Vegetable fiber — Carpeting of 273 Carpets of 273 Cloth 254 Manufactures 284 Mats and rugs of 273 Vegetable ivory — Buttons 389 Manufactures of, n. s. p. f 369 Vegetable knives 130 tallow 498 wax 641 Vegetables 477 Cut, sliced, etc 200 In their natural state, n. s. p. f . 215 Not edible 27 Parched or roasted 200 Pickled, or packed in salt, etc . . 200 Prepared, n. s. p. f 200 Veilings 358 Veils 358 Vellum 568 Velvet carpets — Figured or plain 294 Printed on warp 296 Velvet ribbons — Cotton 257 Silk 314 Velveteens, cotton 257 Velvets 288 Cotton 257 Hair of alpaca 309 Silk 314 Veneers of wood 169 Venetian all-chain carpets 298 red 55 Venice turpentine 635 Venison 227 Verdigris 421 Vermicelli 191 Vermilion reds 59 Vermuth 244 Par. Cast-iron 125 Cylindrical or tubular 127 Discount of duty on goods im- ported in, American par. J, subsec. 7, p. 94 Foreign war, supplies for par. K, p. 94 Materials for repair of par. J, subsec. 6, p. 94 Materials for repair of, with- drawal from warehouse for. . par. J, subsec. 6, p. 94 Of United States, discriminat- ing duty. . . par. J. subsec. 1, p. 93 Wrecked in waters of United States par. L, p. 94 Vests, cotton, n. s. p. f 261 Vials, glass 83 Views of United States, landscape, etc 329 Vinegar 236 Vines, deciduous and evergreen. . . 211 Violin rosin 375 Virus, vaccine 400 Vitriol, blue 421 Vulcani^d India rubber, manu- factures of , n. s. p. f 369 W. Wafers 194 Cork 340 Not edible 640 N.s.p.f 417 Wagon blocks 647 Wagons, machinery for manufac- ture of 391 Walking canes 383 Walnuts, shelled or not shelled 224 Warehouses, smelting and refining- par. N, subsec. 1, p. 96 Warp yam, cotton 250 Warps, cotton 250 Wash blue 52 cloths, cotton, n. s. p. f 264 rags, cotton, n.s.p.f 264 Washers — Cork 340 Iron or steel 123 Waste 566 Bagging 566 Bur, wool 651 Card, wool 651 Cork 464 Cotton 467 Manufactured 250 Flax 566 F'or paper making, n. s. p. f . . . 566 Gametted, wool 651 Hemp 566 Jute 566 N.s.p.f 384 Ring, wool 651 Rope 566 Roving, wool 651 150 Waste — Continued. SUk Manufactures of Slubbing, wool Suitable for manufacture of paper Tea, for manufacturing pur- poses Tliread, wool Top, wool Wool All other, n. s. p. f Yam, wool Waste material, duty on, manufac- turing, bonded wareliouses par. M, Watchcases Watch dials, enameled jewels movements movements, marking of Watches, paits-of Water — Bay Color drawings Colors, n. 8. p. f Fowls, n. s. p. f .*.. Soda Waterproof cloth, cotton Waters — • Artificial mineral, n. s. p. f . . . Floral or flower, n. s. p. f Mineral Natiu-al mineral, imitations of. Wax- Manufactures of, n. s. p. f Matches Mineral Vegetable Wearing apparel Cotton, n. s. p. f Cotton or other vegetable fabric..., Embroidered Lace Models of women's, entry of, in bond. ..'... .par. J, subsec. 4, Of Americans returning from abroad Of flax, etc Of hides or skins of cattle, dog, or goat Of persons arriving in United States Silk, n. s. p. f Webs- Flax Flax, etc., n. s. p. f Hemp Ramie Webbings — ■ Flax, etc Woolen Wedges, iron or steel Weeds Manufactures of, n. s. p. f Not edible Par. 599 311 651 408 13 651 651 651 651 651 p. 95 161 161 161 161 161 161 242 652 376 416 248 254 249 48 249 249 367 345 641 641 642 261 256 358 358 p. 93 642 278 348 642 317 271 278 271 271 278 292 122 477 368 27 Whalebone— ^^'^■ Manufactures of , n. s. p. f 368 Unmanufactured 643 Whale oil — American 561 Rendered 44 Wheat 644 When dutiable 644 Wheat flour 644 When dutiable 644 Wheat products, n. s. p. f 644 When dutiable 644 Wheels — Emery 343 Hubsfor 647 Railway 142 Steel-tired, railway 142 Whetstones 507 Whip gut- Manufactures of, n. s. p. f 366 Unmanufactured 443 White-coated-suriace paper 324 White lead 56 White phosphorus matches 345 Whiting 60 Wickiag — Candle, cotton, woven, braided, or twisted 262 Lamp, cotton, woven, braided, or twisted 262 Stove, cotton, woven, braided, or twisted 262 Wild animals brought into the United States 398 Wild birds, feathers, quills, heads, wings, tails, or skins of 347 Wild mace 235 Willow 335 Chip and split '. 173 •Furniture 173 Manufactures of 173 Prepared for basket makers' use 173 Sheets or squares, of grass, etc. 335 Wilton carpets 294 Wind matches 345 Window curtains — Lace, cotton 265 Lace, n. s. p. f 358 Window glass — Common, bent, ground, etc... 90 Stained or painted 655 Window hoUands, cotton 254 Windows, glass 95 Wine — Ginger • 244 Prune 247 Rice 244 Wines — Imitations of 241 Sparkling 243 StiU 244 In bottles or jugs 244 In casks or packages 244 N.s.p.f 244 Wings of wild birds 347 151 Wire — Par. Barbed 645 Coated, etc 114 Corset clasps 114 Corset steels 114 Dress steels 114 Fencing, galvanized 645 Flat 114 For baling hay 645 Galvanized 645 Lead 153 Manufactured 114 Nails, wrouglit iron or steel. . . 554 Other than gold or silver, cov- ered with cotton, etc 114 Platinum 578 Beds, rivet, fence, etc 113 Round 114 Staples 554 Telegraph 114 Telephone 114 Other, n. s. p. f 114 Withdrawal of goods from ware- house, duty on par. Q, p. 99 Withdrawals from bonded ware- house par. S, p. 85 Witherite 646 Wolfram metal 102 Wood- Alcohol 393 Ashes, and lye of 407 Blinds 175 Boards, etc., sawed, n. s. p. f. 169 Box 169 Briar 168 Unmanufactiired 168 Cabinet 169 Cedar 169 Cork, unmanufactured 464 Curtains 175 Ebony 169 Flour 647 Granadilla 169 Hah- 648 Kindling 647 Lancewood 169 Mahogany 169 Manufactures of, n. s. p. f . . . . 176 N.s.p.f 647 Pulp 322 Chemical 649 Ground 649 Pencils 378 Rosewood ■. 169 Satiawood 169 Screens 175 Shades 175 Skewers, butchers' and pack- ers' 174 Tar 452 Toothpicks 174 Veneers of 169 Woods 648 Bamboo 648 Box 648 Cabitiet, all forms 648 Cedar 648 Woods — Continued. Paf- Ebony 648 For tanning 624 Granadilla 648 Hair wood 648 India malacca joints 648 Lancewood 648 Lignum-vitse 648 Mahogany 648 Myrtle 648 Orange 648 Pimento 648 Pulp 647 Rattan 648 Reeds, unmanufactured 648 Rosewood 648 Satinwood 648 Spanish cedar 648 Sticks of partridge 648 Other, n. s. p. f 648 Woodcuts 652 Wool- Bur waste 651 Carbonized 651 Noils 651 Card waste 651 Combed 286 Dutch carpets 299 Extract 651 Flocks 651 Garnetted waste 651 Grease, crude 44 refined, n. 8. p. f 44 Half hose 288 Hose. 288 Mungo 651 Other animal 650 Ring waste 651 Roping 286 Roving 286 Waste 651 Sheep 650 Slubbing waste 651 Steel Ill Stockings 288 Tariff designation 304 Thread waste 651 Top waste 651 Tops 286 Wastes 651 Noils 651 Shoddies 651 All other, n. B. p. f 651 Yam waste 651 Yams 287 Other, and hair, advanced 286 Woolen art squares, n. s. p. f 303 bandings 292 bed sides, n. s. p. f 303 beltings 292 belts 292 bindings 292 braces 292 bunting 290 carpets 293-303 clothing, ready-made 291 coat linings 290 152 Par. Woolen cords 292 cords and tassela 292 covers, n. a. p. f 303 dress goods, women's and children's 290 hassocks, n. s. p. f 303 Italian cloths 290 mats, n. s. p. f 303 n. B. p. f 290 ribbons 292 rugs for floors, n. s. p. f . . . 303 screens, n. s. p. f 303 shawls 291 suspenders 292 webbings 292 Wools and hair on skin of animals, etc 650 Works in — Bronze 656 Marble 656 Parian 656 Porcelain 656 Pottery 656 Terra cotta 656 Works of art — Antiquities 654 For exhibition 654 Brought in by professional art- ists, etc 653 Except rugs and carpets 656 N.B.p.f 376 Over 100 years old 656 Photographs 654 Production of American artists abroad 655 Worm gut — Manufactures of, n. B. p. f 366 Unmanufactured 443 Woven articles, finished or unfin- ished, n. s. p. f 284 Woven fabrics 358 Asbestos 367 Plain, not of flax, etc 283 Plain, of single jute yam 279 Plain, of single jute yarns 408 Plain, of single jute yams, bleached, etc 279 Silk, n. s. p. f 318 Wrapper tobacco 181 Defined 182 Par. Wrapping paper, n. s. p. f 328 Wreaths 347 Wrecked goods, entry of par. L, p. 94 Writing paper 326 Wrought iron 518 X. Xylidin 23 Xylol 22 Y. Yam — Asbestos 367 Coir 459 Cords 269 Cotton, carded 250 Schappe silk 312 Single jute, woven fabrics of. . 279 Threads 269 Twines 269 Warp, cotton 250 Waste, wool 651 Yams — Artificial silk 319 Hair of alpaca 307 Hair of Angora goat 307 Jute, n. s. p. f 267 Kawsilk ^ 313 Single, of flax 270 Single, of hemp 270 Single, of jute 267 Single, of ramie 270 Wool 287 Yellow metal 147 Yolk of eggs 204 Z. Zaffer 657 Zante currants 218 Zinc-bearing ores 162 Regulations for importing 162 Zinc — Chlorideof 62 Dust 163 In blocks, pigs, or sheets 163 Manufactures of, n. s. p. f 167 Old and worn-out 163 Oxideof 61 Sulphateof 62 Vi ■' •' 'V