KF 6654 .52 1 A2 1^ THE TARIFF ACT OF OCl'OBER 3, 1913 M. J. CoHBEiT Cabl W. Stebn M. J. CORBSTT & CO. CUSTOM HOUSE BROKEKS AND FORWARD EKS European Agencies U STATE STREET NEW YORK CITY Qlorttpll SJaiu ^rlynnl ICtbraty 3 1924 062 059 419 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/cu31924062059419 THE TARIFF ACT OF OCTOBER 3, 1913 INCOME TAX AND CUSTOMS ADMINISTRATIVE PROVISIONS WITH INDEX M. J. CORBETT CaKL W. StEHN M. J. CORBETT & CO. CUSTOM HOUSE BROKERS AND FORWARDERS European Agencies 24 STATE STREET NEW YORK CITY GOVERNMENT PRINT [Public— No. 16.] [H. R. 3321.] An Act To reduce tariff duties and to provide revenue for the Government, and for other purposes. Be it enacted hy the Seriate and House of Representatives of the United States of America in Congress assembled, That on and after the day following the passage of this Act, except as otherwise specially 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 Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely: DUTIABLE LIST. SCHEDULE A— CHEMICALS, OILS, AND PAINTS. 1. Acids: Boracic acid, f cent per pound; citric acid, 5 cents per i)ouiid; formic acid, IJ cents per pound ; gallic acid, 6 cents per pound; actio acid, IJ cents per pound; oxalic acid, 1^ cents per pound; pyrogallic acid, 12 cents per pound; salicylic acid, 2^ cents per pound; tannic acid and tannin, 5 cents per pound; tartaric acid, 3i 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. Alumina, hydrate of, or refined bauxite; alum, alum cake, pat- ent alum, 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, | of 1 cent per pound; phosphate of, 1 cent per pound; Uquid anhydrous, 2 J cents per pound; ammoniacal gas liquor, 10 per centum ad valorem. 8. Ajgols 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 tnan 90 per centum of potassium bitartrate, cream of tartar, and Rochelle salts or tartrate of soda and potassa, 2§ cents per pomid ; 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 [Pub. 16.] beyond that essential to the proper packing of the balsams and the prevention of decay or deterioration penduig manufacture, all the foregoing 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 specially provided for in this section, 15 per centum ad valorem: Provided, That no article containing 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 \inds, polishing powders, and all 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 sif tings or sweepings, for manu- facturing purposes in 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, sticlcs, 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, flavorhig and other extracts and fruit essences, all the foregoing and their combinations when containing alcohol, and all articles consisting of vegetable or mineral objects immersed or placed in, or saturated with, alcohol, except perfumery and spu'it 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 specially 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, pUls, tablets, lozenges, troches, ampoules-, 'jubes, or similar forms, shall be dutiable at not less than 25 per centum ad valorem. 18. Chloral hydrate, salol, phenolphthalein, urea, terpin hydrate, acetanihd, acetphenetidin, antipyrine, glycerophosphoric acid and salts and compounds thereof, acetylsahcylic acid, aspii'in, guia«ol carbonate, and thymol, 25 per centum ad valorem. iPuB. 16J a 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 speciallj'' 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 known as anilin oil and salts^ toluidine, xylidin, cumidin, binitrotoluol, binitroben^ol, benzidm, tolidin, dianisidin, naphtylamin, diphenylamin, benzaldehyde, benzyl chlo- ride, nitro-benzol and nitrotoluol, naphtylaminsulfoacids and then- sodium or potassium salts, naphtolsulfoacids and their sodium or potassium salts, amidonaphtolsulfoacids and their sodium or potas- sium salts, amidosalicyue acid, binitrochlorbenzol, diamidostil- bendisulfoacid, metanUic acid, paranitrarulin, dimethylanilin; all the foi'egoing 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, wholly or partly, or if finished or partly finished articles, of which collodion or any compound of pyroxylia or other cellulose esters, by whatever najne 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 uncompounded 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 paragraph. 4 [PVB. 16.) 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; aU the foregoing not containing alcohol and not medici- nal, f of 1 cent per pound. 31. Extract of chlorophyll, 15 per centum ad valorem; saffron and safH-Ower, and extract of, and saffron cake, 10 per centum ad valorem: Provided, That no article containing alcohol shall be classified for duty imder this paragraph. 32. Formaldehyde solution containing not more than 40 per centum of formaldehyde, or formaline, 1 cent per poTind. 33. Fusel oil, or amyUc alcohol, i 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 vSorem; 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 poimd; arable, or Senegal, ^ cent per poimd ; camphor, crude, natural, 1 cent per pound; camphor, refined and synthetic, 5 cents per poimd; 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 flour, 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 pound. 37. Ink and ink powders, 15 per centum ad valorem. 38. Iodoform, and potassium iodide, 15 cents per pound. 39. Leaves and rcfots: Buchu leaves, 10 cents per pound; coca leaves, 10 cents per pound ; gentian, i cent per pound; licorice root, I cent per pound; sarsapariua root, 1 cent per pound. 40. Licorice, extracts of, in pastes, rolls, 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 pound; 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 per gallon; sperm oil, 8 cents per gallon; wool grease, including that known commercially as degras or brown wbol grease, crude and not refined or improved in value or condition, J cent per pound; refined or improved m value or condition, and not specially provided for in this section, ^ cent per pound; lanolin, 1 cent per pound; aU other animal oils, rendered oils and greases, and aU combinations of the same, not specially provided for in this section, 15 per centum ad valorem. [Pdb. 16.) 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 alizarin assistants and aU soluble greases used in the processes of softening, dyeing, or finishing, not speciallj^ 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, boiled, 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- pressed oils and aU combinations of the same, not specially provided for in this section, 15 per centum ad valoreifl. 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, bitter; amber; ambergris; anise or anise seed; ber- gamot; camomile; caraway; cassia; cinnamon; cedrat; citronella and lemon-grass; civet; fennel; jasmine or jasimine; 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; aU the foregoing oils, and all fruit ethers, oUs, and essences, and essential and distilled oils and all combinations of the same, not specially provided for in this section, 20 per centum ad valorem: Provided, That no article containing 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, ecgoniue, 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 centum of morphia, $6 Eer pound; but preparations of opium deposited in bonded ware- ouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded: Provided, That nothing herein contained shall be so construed as to repeal or in any manner impair or affect the provisions of an Act entitled "An Act to prohibit the importation and use of opium for other than medicinal purposes," approved February 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, such 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. 6 [PrB. 16.] 49. Ambergris, enfleurage greases and floral essences by whatever method obtained; flavoring 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 sulphate of hme, 20 per centum ad valorem. 52. Blues, such as Berlin, Prussian, Chinese, and all others, con- taining ferrocyanide of iron, in pulp, dry or ground in or mixed with oil 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 containmg ultramarine, 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 m 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 ground 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, H cents per pound; acetate of, brown, gray, or yellow, 1 cent per pound; all other lead compoimds 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, containing quicksilver, dry or groimd in oil or water, 15 per centum ad valorem; when not containing quicksilver but made of lead or containing lead, 25 per centum ad valorem. 60. Whiting and Paris white, dry, and chalk, ground or bolted, xff cent per pound; whiting and Paris white, ground in oil, 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 all li-TJB. IB.) i ceramic and glass fluxes, 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 laiown as artists' paints or colors, whether in tubes, 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, J 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; medicinal 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 in this section, 5 per centum ad valorem. 67. Soda: Benzoate of, 5 cents per pound; chlorate of, and nitrite of, J cent per pound; bicarbonate of, or supercarbonate of, or salera- tus, and other alkalies 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- bonate of; 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. Vanillin, 10 cents per ounce; vanilla beans, 30 cents per pound; tonka beans, 25 cents per pound. SCHEDULE B— EAETHS, 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, vitrmed, 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, exceeding two square inches in size, H cents per square foot; glazed, ornamented, nand-pamted, enameled, vitnfied, 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 whoUy 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 8 [PUB. 16.1 description or parts thereof, composed wholly or in chief value of earthenware tiles or tiling, except pill tiles, 30 per centum ad valorem. 73. Lime, 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; whoUy 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 kaolm, $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 aU 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 ; Rockingham earthenware, 30 per centum ad valorem. 79. Earthenware and crockery ware composed of a nonvitrified absorbent body, including white granite and semiporcelain earthen- ware, and cream-colored ware, and stoneware, including clock cases with or Avithout movements, pill tiles, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and aU other articles composed whoUy 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 semivitiified or semivitreous fracture, and aU 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 whoUy or in chief value of such ware, if [i-DB. 16.] O plain white, or plain brown, not painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner; and manufactures in chief value of such ware not specially provided for in this section, 50 per centum ad valorem; if painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in 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 wholly 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, aU 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 partly finished, made entirely from petroleum coke, 15 cents per hundred 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 imcovered 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), 80 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, and all articles of every description composed wholly or in chief value of glass, ornamented or decorated in any manner, or cut, engraved, painted, decorated, 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, mcluding 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 unfilled, 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, | of 1 cent per pound; 10 [Pin.. 16.1 above that, and not exceeding three hundred and eighty-four souafe inches, 1 cent per pound; above that, and not exceeding seven hun- dred and twenty square inches, IJ cents per pound; above that, and not exceeding one thousand two hundred square inches, 1| cents per pound; 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 himdred and twenty square inches, 4 cents per square foot; above 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, roUed, ribbed, or rough plate glass, or the same con- taining a wire nettiag within itself, not including crown, cylinder, or common window glass, not exceeding three hundred and eighty- four square inches, J cent per square foot ; all above that, 1 cent per square foot; and all fluted, rolled, ribbed, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed: Provided, That all of the above plate glass, when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsUvered. 88. Cast polished plate glass, finished or unfuiished and unsilvered, or the same containing a wke 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 square mches, shall be subject to a duty of 1 cent per squai'e foot m addition to the rates otherwise chargeable on such glass unsilvered: Provided, That no looking-glass plates or glass sil- vered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty 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, obscured, frosted, sanded, enameled, beveled, etched, embossed, engi-aved, 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 [PtIB. 16.] XX on one or both sides to a cylindrical or prismatic form, including those used in the construction of gauges, ana glass slides for magic lanterns, 25 per centum ad valorem. 93. Opera and field glasses, optical instruments and frames and mountings for the same; all 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 mountmgs for the same, 25 per centum ad valorem. 95. Stained or painted glass windows, or parts thereof, and all mirrors, not exceeding m size one hundred and forty-four square inches, with or without frames or cases!; incandescent electric-light 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 provid!^ed 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 superfcial 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 jewehy, 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 building 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. Grindstones, 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 O-METALS AND MANUFACTUEES OF. 102. Chrome or chromium metal, ferrochrome or ferrochromium, ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungsten, 12 [PU»- 16-1 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. BoUer 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 specially 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 metals ; 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, by the dipping or any other process, and commercially known as tm plates, terne plates, and taggers tin, and tin plates coated with metal, and metal sheets decorated in colors or coated with nickel or other metals by dipping, printing, 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; iaammer molds or swaged steel; gun-barrel molds not in bars; [PUB. 16.] J.3 all descriptions and shapes of dry sand, loam, or iron molded steel castings, sheets, and plates; all the foregoing, if made by the Bes- semer, Siemens-Martin, open-hearth, or simflar processes, not con- taining 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 tapered 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,_ loaia, 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, aU 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, wolfram, molybdenum, 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 as abrasives J 30 per centum ad valorem. 113. Rivet, 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 otherwise, including wire rods and iron or steel bars, cold rolled, cold drawn, cold hammered, or pohshed 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 fifteen 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, galvanizing, 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; all 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, terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, 14 [PUB. 18.1 plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of cliief 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 wholly or partly manu- factured of iron or steel, or upon any manufacture of iron or steel. 117. All metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regai-d 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-ii'on castings, shall be classed and denominated as steel. 118. Anvils of u-on 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 thes, 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 hon 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. Xuts 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 looks and lock washers, whether oi iron or steel, 30 per centiim 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 whe, 10 per centum ad valorem; when manufactured with tempered round 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, diilled, 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 tliis 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 mth wire or other material, or otherwise, including any appliances or attachments afiixed thereto; welded cylindricfd 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 loiown, 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 anv 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 aU 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 all cuts and kinds, 25 per centum ad valorem. 132. Muskets, air-rifles, muzzle-loading shotguns 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 ['p^- 16.1 134. Table, kitclieii, and hospital utensils or other siinilar hollow ware composed of iron or steel, enameled or glazed with vitreous glasses; table, kitchen, and hospital utensils or other similar hollow ware composed wholly or in chief value of aluminum ; all the forego- ing not especially provided for in this section, 25 per centum 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 furnished with assortments of needles or com- binations of needles and other articles, 20 per centuin ad valorem; but no articles other than the needles which are specifically named in this section shall be dutiable as needles unless having an eye and fitted and used for carrying a thread. 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: Provided-, 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, photogravure 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; hthographic 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. Kivets, 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 aU 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 parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. 143. Aluminum, aluminum scrap, and aUoys 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. 16.] 11 3 J 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; antimony oxide, salts, and compounds of, 25 per centum ad valorem. 145. Argentine, albata, or German silver, unmanufactured, 15 per centum aa valorem. 146. Bronze powder, brocades, fhtters, and metallics; 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 yellow metal of which copper is the component material of chief value, and not composed whoUy or in part of iron ungalvanized, 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 wholly or in chief value of gold, sUver, 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 in chief value of iron or steel; hooks 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 all 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 bonded 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 assay er, 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 in 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 [PUB. 16-1 factored; lead in sheets, pipe, shot, glaziers' lead, and lead wire; all the foregoing, 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 wi'ought 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 cu." 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, andT stylographic pens; combination penholders, comprising penholder, pencil, rubber eraser, automatic stamp, or other attachment, 25 per centum ad valorem: Provided, That pens and penholders shall 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 jewehy, 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. Ty pe 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 pcrovided 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 jeweig for use in the manufacture of watches, cloclvs, 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 all watch movements, and plates, lever clock move- ments with jewels in the escapement, whether imported assembled or knocked down for reassembling, 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 inside 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 [PVB.16.1 19 aforesaid articles shall be delivered to the importer unless marked in exact conforroity to this direction. 162. Zinc-bearing ores of all kinds, including calamine, 10 per centum ad valorem upon the zinc contained thereki: Provided, That on all importations of zinc-beariag 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 establiakments they shaU be sam- Sled accordjpg to commercial methods under the supervision of tovernment ofBicers, 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 ah 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 spiinkler tops, if not decorated, colored, waxed, lacquered, enameled, lithographed, electroplated, or embossed in color, 30 per centimi ad valorem; if decorated, colored, waxed, lacquered, enameled, lithographed, electroplated, or embossed in color, 40 per centum ad valorem. 165. AH steam engines, steam locomotives, printing presses, and machine tools, 15 per centum ad valorem.; embroidermg machines, and lace-makmg machines, including machines for making lace curtains, nets, or nettings, 25 per centum ad valorem; machine tools as used in this paragraph shall be held to mean any machine operated by other than hand power which employs a tool for working on metal. 166. Nippers and pliers of aU 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, said 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, alumiaum, or other metal, but not plated with gold or silver, and whether partly or whoUy manufactured, 20 per centum ad valorem. SCHEDULE D— WOOD AND MANUFACTURES OF. 168. Briai- 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-vite, lancewood, ebony, box, granadilla, mahogany, rosewood, and satin- 20 [Pub. 16.) 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 shocks, and packing boxes (empty), and packing-box shocks, of wood, not specially provided for in this section, 15 per centum ad valorem. 172. Boxes, barrels, or other articles containing oranges, lemons, limes, grapefruit, shaddocks, or pomelos, 15 per centun>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 made under regula- tions to be prescribed by the Secretary of the Treasury. 173. Chair cane or reeds wrought or manufactured from rattans or reeds, 10 per centum ad valorem- osier or willow, includiug 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. Toothpiclss 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— SUGAR, 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 J 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, shaU remain in force: Provided, Tiowever, That so much of paragraph two [Pot. 16.1 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, shall 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, 1 J 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, if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound. 182. The term wrapper tobacco as used ia this section means that quality of leaf tobacco which has the requisite color, texture, and bum, and is of sufficient size for cigar wrappers, and the term filler tobacco means aU other leaf tobacco. Collectors of customs shall 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 ia 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 ia every invoice, shall be examiaed by the appraiser or person authorized by law to make such examination, and at least ten hands shall be exam- ined ia each examined bale, box, or package. 183. All other tobacco, manufactured or unmanufactured, not specially provided for in this section, 55 cents per poimd; scrap tobacco, 35 cents per pound. 184. Snuff and snuff 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 kiads, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 22 ii^- ^^ SCHEDULE G— AGRICULTURAL PRODUCTS AND PRO- VISIONS. 186. Horses and mules, 10 per centum ad valorem. 187. AH 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 thirty-four pounds. 190. Barley, pearled, patent, or huUed, 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 huU and still having the inner cuticle on, f of 1 cent per pound; rice flour, and rice meal, and rice broken which will pass through a number twelve sieve of a land prescribed by the Secretary of the Treasury, J cent per 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 r^ard to the conaponent 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 all kinds, 5 per centum ad valorem. 199. Beans, peas, prepared or preserved, or contained in tins, jars, bottles, or similar packages, including the weight of immediate cover- ings, 1 cent per pound; mushrooms and truffles, including the weight of immediate coverings, 2^ cents per pound. 200. Vegetables, if cut, shced 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 v/eight of the immediate coverings or containers, 2 cents per pound ; frozen or hquid egg albumen, 1 cent per pound. 204. Eggs, dried, 10 cents per pound; e^s, 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. GarUc, 1 cent per pound; onions, 20 cents per bushel of 57 pounds. [Pub. 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, ^ cent per pound. 210. Orchids, palms, azalea indica, and cut flowers, preserved or fresh, 25 percentum ad valorem; lily of the valley pips, tulips, nar- cissus, begonia, and gloxinia bulbs, $1 per thousand; hyacinth bulbs, astilbe, dxelytra, and lily of the valley clumps, 12.50 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 fohage, 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 seedhngs of Myrobolan plum, Mahaleb or Mazzard cherry, Manetti midtiflora and briar rose, Rosa Eugosa, th.ree years old or less, $1 per thousand plants; stocks, cuttings, or seedlings of pear, apple, quince, and the Saint Julien plum, three years old or less, $1 per thousand plants; rose plants, budded, grafted, or grown on their 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, 16 cents per bushel of fifty pounds ; flaxseed or Hnseed and other oil seeds not specially provided for in this section, 20 cents per bushel of fifty-six pounds; poppy seed, 15 cents per bushel of forty-seven pounds; mushroom spawn, and spinach seed, 1 cent per pound; canary seed, ^ cent per pound; eara'way sesd, 1 cent per pound; anise seed, 2 cents per pound; beet (except sugar beet), carrot, corn salad, parsley, parsnip, radish, 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 otner preserved roe of fish, 30 per centum ad valorem; fish, skinned or boned, f 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 natiiral condition, ^ cent per quart; cranberries, 10 per centum ad valorem; all edible fruits, including berries, when dried, desiccated, 24 [PUB. 16J evaporated, or prepared in any manner, not specialLy provided for in this 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- taining no alcohol, or containiag 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 oi 10 per centum; jellies of all kinds, 20 per centum ad valorem; pineapples preserved in their own juice, 20 per centum ad valorem. 218. Figs, 2 cents per pound; plums, prunes, and prunelles, 1 cent per pouna; raisins and other dried grapes, 2 cents per pound; dates, 1 cent per pound; cuiTants, Zante or other, 1^ cents per pound; olives, 15 cents per gallon. 2 19.' Grapes in barrels or other 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-fourth 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; ia 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, i^ of 1 cent per pound. 221. Orange peel or lemon peel, preserved, candied, or dried, 1 cent per pound; coconut meat or copra desiccated, shredded, cut, or similarly prepared, and citron or citron peel, preserved, candied, or diied, 2 cents per pound. 222. Pineapples, in barrels or other packages, 6 cents per cubic foot of the capacity oi the barrels or packages; m bulk, $5 per thousand. 223. Almonds, not shelled, 3 cents per pound; almonds, shelled, 4 cents per pound; apricot and peach kernels, 3 cents per pound. 224. Filberts and walnuts of all kinds, not shelled, 2 cents per pound; shelled, 4 cents per poimd. 225. Peanuts or ground beans, unshelled, | of 1 cent per pound; shelled, f of 1 cent per pound. 226. Nuts of all kinds, shelled or unshelled, not specially provided for ia this section, 1 cent per pound; but no allowance shall oe made for dirt or other impurities in nuts of any kind, shelled or unshelled. 227. Venison, and other game, 1^ cents per pound; game birds, di'essed, 30 per cenium ad valorem. 228. Extract of meat, not specially provided for in this section, 10 cents per pound; fluid extract of mea^ 5 cen.ts per pound, but the dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the packages in which the same is imported. 229. Poultry, live, 1 cent per pound; dead, or prepared ia any manner, including the weight of the immediate coverings or containers, 2 cents per pound. 230. Chicory root, raw, dried, or undried, but unground, 1 cent per poimd; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this section, 2 cents per pound. [PtJB.iej 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 ^ralue 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 J 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, J cent per pound. 235. Spices, unground: Cassia buds, cassia, and cassia vera; ciu- 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, f of 1 cent per pound; sage, J cent per pound; mace, 8 cents per pound; Bombay or wUd mace, 18 cents per pound; ground spices, in each case, the specific duty per pound enumerated in the foregoing part of this paragraph for ungroxmd 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 oe that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar. SCHEDULE H— SPIKITS, 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 shall be the same as that which is defined in the laws relating to internal revenue: Provided, That it shall be lawful for the Secre- tary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations: Ana 'pro- vide 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 2g IPVD. 16.1 distilled liquor imported in a cask of less capacity than ten gallons from any country 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, ku-schwasser, rataha, and other spirituous beverages or bitters of all kiads, contammg spirits, and not speciaUy 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 mcreased 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,ia bottles contammg 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 l4 per centum 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 containing 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 centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further, That there shall be no constructive or other allowance for breakage, 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 afiidavit 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 amounting to 10 per centum 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 Hquors, including bitters of aU kinds, and bay rum or bay water, imported in bottles Ipto.i&i 27 or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit Juices shaU. 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 fallen, but no separate or additional duty shall be assessed on the ottles or jugs ; otherwise than in bottles or jugs, 23 cents per gallon. 246. Malt extract, fluid, in casks, 23 cents per gallon; in bottles or jugs, 45 cents per gallon; solid or condensed, 45 per centum ad valorem. 247. Cherry juice and prime juice, or prune wine, and other fruit juices, and fruit sirup, not specially provided for in this section, containing 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. Giuger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol, in plain green or colored, molded or pressed, glass bottles, containing each not more than one- haK pint, J2 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-foiu-ths of a pint each and not more than one and one-half pints, 28 cents per dozen; but no separate or addi- tional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than one and one-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-haK 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 gallon; and in addition thereto, on all of the fore- going, 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" MANUEACTITRES. 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 [PUB. 16.J of cotton, crochet, darning and embroidery cottons, hereinafter pro- vided for, shall be subject to the following rates of duty: Numbers up to and including number lune, 5 per centum ad valo- rem; exceeding number nine and not exceeding number nineteen, 7i per centum ad valorem; exceeding number nmeteen 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 J 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; exceediag 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 lorty-nine and not exceed- mg number fifty-nine, 20 per centum ad valorem; exceeding number fifty-nine and nob exceeding 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-r: factured or otherwise advanced in value, cotton card laps, roping, sliver, 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 number of which does not exceed number nine, fj per centum ad valorem; exceeding number nine and not exceeding number nineteen, 10 per centum 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 exceeding number fifty-nine, 20 per centum ad valorem; exceedmg number fifty-nine and not exceeding number seventy-nine, 22^ per centum ad valoTem.; 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 number nineteen, 12^ per centum ad valorem; exceeding number ninetedn 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 numberforty-nine and not exceeding number fifty-nine, 22^ per centum ad valorem- exceeding number fifty-nine and not exceedmg number seventy-nine' 25 per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 27^ per centum ad valorem; exceeding [PTO. 16.] 29 number ninety-nine, 30 per centum ad valorem; plain gauze or leno woven cotton nets or nettings shall be classified for dutv 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 figured, fancy, or plain, and shall not include any article, fmished 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 counting 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 sUk, whether known as silk-striped sleeve linings, sUk 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 emmed, 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 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, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise specially provided for in this section, 30 per centum ad valorem; shirt collars 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, including 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 chenille, or of which cotton chenille 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 iP'^B- J6-1 valorem; all other Jacquard figured manufactures of cotton or of which cotton is the component material of chief value, 30 pei' 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. Stockings, hose and half hose, selvedged, faslaioned, narrowed, or shaped whofly or in part by knitting machines or frames, or knit by hand, including such as are comjnercially known as seaml^s 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 81.20 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 covera, and all underwear and wearing apparel of every description, not specially provided for in this section, made wholly or in part on knitting machines or framra, or knit by hand, fimished or unfinished, not including such as are trimmed with lace, imitation lace or crochet or as are embroidered and not including stockings, hose and half hose, composed of cotton or other vegetable fiber, 30 per centum ad valorem. 262. Bandiogs, 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 v^etable 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 VEilue, 15 per centum ad valorem. 263. Cotton table damask, and manufactmres 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, 25 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 pade of cotton, or of which cotton is the component material of chief value, not embroidered nor in part of lace and not otherwise provided for, 25 per centum ad valorem. 265. Lace window curtains, piUow shams, and bed sets, finished or unfinished, made on the Nottingham lace-ciirtain machine, and com- posed of cotton or other vegetable fiber, when coimting not more tBBB. 16.1 31 tiian six points or spaces between the warp tlireads to the iaeh, 35 per centvim ad valorem; when counting more than six and not naore 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 valcreiia. 266. All articles made irom. 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- TUKES OF. 267. Single yarns made of jute, not finer than five lea or number, 1 5 per centum ad valorem; if fmer than five lea or number and yarns 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, i cent per pound; cables and cordage made of hemp, tarred or untan-ed, 1 cent per pound. 26-9. 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 ol them is the eomtponent material of chief value, 20 per centum ad valotrem; if made from yam 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 v^orem; finer than eight lea or number and not finer than eighty lea or number, 20 per centvim ad valorem; finer than eighty lea or num- ber, 10 per centum ad valorem; ranaie sliver 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, manufaeturedfrom straw, round or spht, 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 J 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 measm-ing tapes, 20 per centum ad Talorem. 276. Linoleum, plain, stamped, minted, or printed, including eor- 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 centuHi ad valorem; otteloth for floors, plain, stamped, painted, or printed,, 20 per centum ad valorem; mats or rugs made of oilcloth, Hnoleum, corticine, or cork carpet shall be subject to the same rate 32 [P™- i^-l of duty as herein provided for oilcloth, hnoleum, 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, all the foregoing composed whoUy 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 wholly 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 yarns, by whatever name known, bleached, dyed, colored, stained, pamted, printed, 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 yarns, 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 of 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, fuiished 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 manufacttires 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 ia 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 all manufactures of every description made, by any process, wholly or in chief value of wool, not specially provided for in this section, 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 IPDB. 16.1 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 knitting 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 haK hose, gloves and mittens, all of the above, composed wholly 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 wholly 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 wholly 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 -vmren, and knitted articles of every description made up or manufactured whoUy or in part, and not specially provided for m this section, composed wholly or in 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 ia this section, 35 per centum ad valorem. 293. Aubusson, Axminster, moquette, 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 Toumay velvet carpets, figured or plain, and aU 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 aU 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-chaia 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 similar rugs, 50 per centum ad valorem. Pub. No. 16—13 3 34 IP"""- 1^1 301. Druggets and bocldngs, printed, colored, or othermse, 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 matsi, 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 carpetinig, composed whollv 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. Hair 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. Yarns 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 Ajigora 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 whoUy or partly of the hair of the Ajigora goat, alpaca, or other like animals, ana articles made wholly 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 full 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- ziae, sewing silk, twist, floss, and silk tkreads 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, 50 per centum ad valorem. ii'oB.16.] '35 316. Ribbons, bandings, including hatbands, belts, beltings, bind- iags, all of tbe foregoing not exceeding twelve inckes in width and if with fast edges, bone casings, braces, cords, cords and tassels, garters, susjjenders, tubings, and webs an.d webbings ; all the foregoing made ol silk or of wlii box, granadilla, mahogany, rosewood, satinwood, and aU 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, sunsh£(,des, whips, fishing rods, or walking canes. 649. Mechanically ground wood pulp, chemical 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 binding any of the foregoing. This paragraph shah be effective on and after the first day of December, nineteen hundred and tliirteen, 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 noils, top waste, card waste, slubbing waste, irpving wastCj 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 oil, 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 ia relief, in bronze, marble, stone, terra cotta, ivory, wood, or metal, or whether cut, carved, or otherwise wroiight 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 mechan- [Pub. 16.] 59 ical process; and the words "etchings," "engravings," and "wood- cuts ' as usedin this paragraph shall be understood to include only such as are printed by hand from plates or blocks etched or engraved with hand tools and not such as are printed from plates or blocks etched or engraved by 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 United States, and not for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be 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 mauufactures, photographs, works -in terra cotta, parian, 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 all 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 ofl&cers 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 Ibusiness 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 exjDressly for presentation to a national institu- tion or to any State or municipal corporation or incorporated rehgious society, college, or other jDubhc 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 witliin twenty years prior to importation; but such exemption shall be sub- ject to such regulations as the Secretary of the Treasury may pre- sciibe. 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 hundred years prior to the date of importation, but the free importation of such objects shall be sub- gQ [POB. 16J ject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe. 657. Zafifer. Section II. A. Subdivision 1. That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accrmng from aU 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 centimi per annum upon such income, 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 annum upon the amount 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. AU 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 sources, corporate or otherwise, for the preceding calendar year, under rtiles and regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretar;^ of the Treasury. For the purpose of this additional tax the taxable income of any individual shaJl 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- 1 venting the imposition 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 profits are permitted to accumulate beyond the reasonable needs of the business shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in 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- or (PPB. 16.} 61 lation. is unreasonable for the purposes of the business. When re- quested by the Commissioner of Internal Revenue, or any district col- lector ot internal revenue, such corporation, joint-stock company, o] association shaU 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 herematter allowed, the net income of a taxable person shall include -gams, profits, and mcome 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 m property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from mterest, rent, dividends, securities, or the transaction of any lawful busmess 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 acquired by gift, bequest, devise, or descent: Promded, That the proceeds of life insurance policies paid upon th6 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, shall not be included as income. That ia computing net income for the purpose of the normal tax there shall be allowed as deductions: First, the necessary expenses actually paid in carrying on any business, not including personal, livingj or fanuly expenses; second, all interest paid withm the year by a taxable person on indebtedness; third, all national. State, county, school, and municipal taxes paid within the year, not including 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 off 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 cordpany, 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. ep [Pud. 16.) 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 mcome 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 shaM_ be excluded the interest upon the obligations of a State or any pohtical subdivision thereof, and upon the obhgations of the United States or its possessions; also 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 shall 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 living with him, or plus the sum of $1,000 additional if the person making the return be a married woman with a husband Uving with her; but in no event shall this additional exemption of $1,000 be deducted by both a husband and a wife: Promded, That only one deduction of $4,000 shall be made from the aggregate income of both husband and wife when Uving together. D. The said tax shall be computed upon the remainder of said net income 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 accruiag 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 first day of March, nineteen hundred and fourteen, and the fij^t 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, settiag 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, admmistrators, 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 mto 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, admini^ [PcB. 16.) (ja trators, 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 sufficient compliance with the requirements 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 p^ment 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 furOier, 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 Revenue, 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 unless 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 afiirma- 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 dissa.tisfied with the decision of the col- lector, such person may submit the case, with aU the papers, to the Commissioner of Internal Eevenue 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 amount for Q4, [Pub. 16.) which they are respectively liable on or before the first day of June of each successive year, and said assessments shall be paid on or before the thirtieth day of June, except in cases of refusal or neglect to make such return and in cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as provided for in 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 timethe 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 olfficers 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-^tock com- panies or associations subject to like tax, who are required to make and render a return in' behalf 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 wUl be sufiicient 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 Uable 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 be 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 hunself 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 person 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 iPvB. 16.1 65 shall then become a j)8irt of the return to be made in his behalf by the- person required 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 i» a minor or an insane person, or is absent from the United States, or is unable owing to serious iUness to make the return and applicationt above provided for, the return and application may be made for h int or her by the person required to withhold and pay the tax, he making: oath under the penalties of this Act that he has sufficient knowledgef 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 th^ source and deducted from annuafe. income and paid to the Government ; and likewise the amount of sucb. tax shall be deducted and withheld from coupons, checks, or bOls 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 upoit. the obligations of foreign corporations, associations, and insurance- companies engaged in business in foreign countries; and the tax ia: 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 pereon who- shall obtain payment (not in the United States), in behalf of another of such dividends and interest by means of coupons, checks, or biUs- 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 by complying with the fore- going provisions of this paragraph. AH 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. Eevenue, with the approval of the Secretary of the Treasury, shaE prescribe; and any 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 deemed. Pub. No. 16—13 5 gg [PUB. 16.) guilty of a misdemeanor and for each offense be fined in a sum not exceeding $5,000, or imprisoned for a tenn not exceeding one year, or both, m the discretion of the court. Nothing in this section shall be construed to release a taxable person from liabuity for income tax, nor shall any contract entered into after 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 annual 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 of 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 insurance 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 hereiahefore 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 evCTy insurance company, organized ia the United States, no matter how created or organized, not including partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided, however, That nothing in this section shall apply to labor, agricidtural^ or horticultural organi- zations, or to mutual savings banlS 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 ol their members, nor to any cor- poration or association organized and operated exclusively for reli- gious, charitable, scientific, or educational pm-poses, 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 income 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 weKare: IPPB.16.] 67 Provided further, That there shall not be taxed under this section any income derived from any pubhc utility or from the exercise of any essential governmental function accruing to any State, Terri- tory, or the Instrict of Columbia, or any political subdivision of a State, Territory, or the District of Columbia, nor any income accru- iag to the government of the Philippine Islands or Porto Rico, or of any political subdivision of the Pnihppine 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 goc^fi faith into a contract with any person or corporation, the object and purpose of which is to acquu-e, 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 unpose 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 imder 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 all sources, (first) all the ordinary and necessary expenses paid within the year in the maintenance and operation of its biismess and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not com- pensated by insurance or otherwise, including a reasonable allowance tor 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 funds 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 Teinsurance reserves: Providm further, That mutual marme insurance companies shall include in their return of gross income gross premiums collected and received by them less amounts paid for reiasurance, 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 premium received from any individual poUcyholder as shall have been paid back or credited to such individual pohcyholder, or treated 68 i^^- 161 as an abatement of premium of such individual policyholder, within such year; (third) the amomit 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 amount of interest paid within 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 mdebtedness wholly secured by collateral the subject of sale in ordinary bu^ness of such corporation, joint stock company, or association, th'e 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) all the ordinary and necessary expenses actually paid within the year out of earnings in the maintenance and operation of its business and property within the United States, including rentals or other payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business 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 policy and annuity contracts: Pro- vided further, 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 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 pa^anent of losses and expenses and reinsurance reserves : Provided furtJier, That mutual marine insurance companies shall include in their return of gross income gross premiums collected and received by them less aniounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid [Pun. 16.1 69 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 from any individual poUcyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual poHcyholder, within such year; (third) the amount of interest accrued and paid within the yearon 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 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 : 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) 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 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 Avithin each preceding calendar year ending Decem- ber thirty-first : Provided, however, Tliat for the year ending Decem- ber thirty-first, nineteen himdred 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 income 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 business office is located at any time not less than thirty days prior to the date upon which its annual return shall be filed. 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 fiirst day of March, nineteen hundred and fourteen, and the first day 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 in the manner hereinbefore provided, shall render a like return within sixty days after the close of its said fiscal year, and within sixty days f7Q [Pub. 15.] after the close of its fiscal year in each year thereafter, or ia the case of a corporation, joint-stock company or association, or iasurance company, organized or existing under the laws of a foreign country^ ia the place where its principal business is located within the United States, in such form as the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, shall prescribe, shall render a true and accurate return under oath or afBrmation 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 amoimts 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 funds and the sums other than dividends paid withm the year on policy and annuity contracts: Provided furtlier, 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 ail 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 jurther, 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 compensated by insurance or otherwise, stating separately ' any IPUB. IB.J Yl 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 funds and the sums other than dividends paid within 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 shaU 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 include in their return of gross income gross premiums collected and received by them less amounts paid for remsurance, 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 from 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 withia the year on an amount of indebtedness not exceeding the amount of capital employed in the business at the close of the year, and in the case of a bank, banking association, or trust company, stating separately all interest paid by it within 'the year on deposits; or in case of a corporation, jointr-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. All 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 hable on or before the first day of June of each successive year, and said assess- ment shall be paid on or before the tMrtieth day of June : Provided, That every corporation, joint-stock company or association, and (72 [Pub. 16.) insurance company, computing taxes upoia the income of the fiscal year which it may designate m the manner hereinbefore provided^ shall pay the taxes due under its assessment within one hundred and twenty days after the date upon which it is required to file its list or return of income for assessment; -except in cases of refusal or neglect to make such return, and in cases of false or fraudulent returns, ia which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as provided for in 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 due. (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 pubUc 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, imder rules and regulations to be prescribed by the 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 nanUe 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, ioint-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 f oUows : " Sec. 3167. It shall be unlawful for any collector, deputy collector agent, clerk, or other officer or employee of the Umted 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 ppoB.16.] 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 officer 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 o wnin g or having the care and management of any objects hable to pay any tax, and to make a list of such persons and enumerate said objects. "Seo. 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 absent from his or her residence or place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of residence or business, with some one of suitable Y4 Pfira- 16-1 age and discretion, if such be present, otherwise to deposit in the nearest 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 affirnaation. And if any person, on beiug notified or required as aforesaid, shaU 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 tinae required, or delivei-s 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 relatiug 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 pe^^on residing or found within the State in which his district lies; and when the person iutended 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 and there make the examination herein authorized. And to this end he may there exercise aU 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 Ust required by law, or renders a false or fraudulent return or hst, the collector or any deputy collector shall make, according to the best infonnation which he can obtain, including that derived from the evidence ehcited by the examination of the collector, and on his 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 persoii 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 the same time and ia 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 pm-poses." 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 [Pub. 16.] 75 a MI -written or printed receipt, expressing the amount paid and the particular account for which such payment was made ; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his sev- eral creditors^ in satisfaction of their respective demands to the amounts specified in such receipts; and such receipts shall be suffi- cient evidence in 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, acknowledging 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 suiTcnder 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 aU 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 Philippine Islands : Provided, That the administration of the law and the collection of the taxes imposed in Porto Rico and the Philippine 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: And provided jfwrther. 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 poMtical 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- lecting the income tax therein imposed, and to pay such sums as the Commissioner of Internal Revenue, with the am)roval 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 conniving 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- priated 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 i^'™- 16J janitors, and to rent such quarters, purchase such supplies, equip- ment, mech^jaical 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 receivB compensa- tion at a rate higher than that now received by trareling agents on accounts in the Internal Revenue 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 clerlts, 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, inspectore, 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 hj the Secretary of the Treasury to insure faithful an3 competent service, and with such' compensation as the Commissioner of Internal Revenue may fi:x, with the approval of the Secretary of the Treasury, within the limitations herein prescribed: Provided further, llnsA the force authorized to carry out the provisions of Section II of this Act, when not employed as herem 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 ladmg duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof; and m case of the abandonment of any merchandise to the underwriters the latter may be recognized as the consignee. _ C. Ihat 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 up5S7Srto"5rpaid'th5?Sor 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 quadruplicate in case o1 merchandise intended for immediate transportation without appraise- IPxiB. 16.) 77 ment, and; signed by the person owning or shipping the same, if the merchandise has been actually purchased, or price agreed upon, fixed, or determined, 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 ownei". "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 con&ular district in which the merchandise was manufactured, or pui-chased, or contracted to be delivered from, or when purchases or a^eements 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 aU charges thereon as provided by this Act, and the; actual quantity thereof; and that no different invoice of the merchandise mentioned in the invoice so produced has been or wiU be furnished to anyone. If the merchandise was actually purchased, or agreed to be purchased, the declaration shall also con- tam 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 exceeding $100 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, or of an aflldavit 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 the 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 exportation to the United States in the principal markets of the 78 [^^- ^«J country from which the same has been imported, which statement shall be verified by the oath of the owner, importer, consignee, or agent during 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 deponent under^ oath, touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, pai>er, or statement of accoimt in his possession, or under his control, which may assbt the officers of customs in ascertaining the actual value of the importation or any part titereof, and in default of such production, when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from produdbig 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 oflBcers 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 failnre to produce a duly certi- fied invoice is due to causes beyond the control of the owner, consignee, or agent thereof: Prmnded, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one decla- ration for the entire series. And wh«n 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 tho 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, shall not be included in such entry, but may be 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 statKtical_ purposes a Bst or enumeration of articles in such detail as in their judgment may be necessary comprehendiag all goods, wares, and merchandise imported mto the United States, and that as a part of the declaration herein provided there shall be either attached thereto or inelutled therein an accurate statement specifying, in the terms of the said detailed list or enumeration, the kinds and quan- titfes of all merehajidise 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. irra.16.) 7y "G. 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 in the declarations provided for ia 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 behave 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 ailected by such act or omission, such person or persons shall upon conviction be fined for each oflEense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or botii, in the discretion of the court: Provided, That nothmg in this section shall be construed to reheve imported mer- chandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. "H. That If any consignor, seller, owner, inyjorter, 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 beheve 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 beheve 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 m the case or package containing the particular article or articles of mer- chandise to "vmich such fraud or false paper or statement relates. That the arrival within the territorial limits of the United States of any merchandise consigned for sale and remaiuing the property of the shipper or consignor, and the acceptance of a false or fraudulent iavoice thereof 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 [POT. 16.) the observation of the appraiser, make such addition in the entry to or such deduction from the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall 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 within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by pxirchase, shall cause th« 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 amo\mt 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 refunded 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 proi5eeding 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 intent 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 aUke applicable to merchandise entered by a pro forma invoice or statement m the form of an invoice, and no forfeiture or disability 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 ' /cdse upon an amount 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 ' [PUB. 16.] 81 advances by tlie 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 diligence 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. s*-^ "J. That when merchandise 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 all the elements of cost as stated in paragraph L of this Act. When merchandise entered for customs duty has been consigned^r 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 TOere, and from whom he purchased the merchandise, and in detail the price he paid for the same: Provided, That the statements re- quired by this section shall be made in triplicate, and shall bear the attestation of the consular ofiicer 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 triphcate 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 every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or afiidavit 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 inported merchandise, wholly or partly manufactured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, such officer shall use all available means in his power to ascer- Pub. No. 16—13 6 82 [I'OT. laj tain the cost of production of such merchandise at the time of expor- tation to the United States, and at the place of manufacture, such cost of production to include the cost of materials and of fabricar- 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 ascertained. The actual market value or wholesale price, as defined by law, of any imported merchandise which is consigned for sale in the United States, or which is sold for exportation to the United States, and which is not actually sold or freely offered for sale in usual wholesale 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 miported merchandise is actually sold or freely offered for sale in usual wholesale quantities in the United States in the open market, due allowance by deduction being made for estimated duties thereon, cost of transportation, 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 exceed 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 ports where there is no appraiser, the person acting as such, shall report to the collector his decision as to the value of the merchandise appraised. At ports where there is no appraiser the certificate of the customs oflicer 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 comphed 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 shaU 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 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. 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 P?m. I6.J Qfi owner, consignee, or agent of the merchandise shall deem the reap- praisement of the merchandise too high, and shall, within fire days thereafter, give notice to the collector, in writing, of an appeal, or unless the collector shall deem the reappraisement of the merchandise too low, and shall within ten days thereafter appeal for re-reappraise- ment; ia- either case the collector shall transmit the invoice and all the papers appertaining 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 ascertain, estimate, and determine the dutiable value of the imported mer- chandise, and in 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 mtroduce evidence and to hear and cross- examine the witnesses for the other party, and to inspect all samples and all documentary evidence or other papers offered. Affidavits of persons whose attendance can not be procured may be admitted in the discretion of the general appraiser or Board of General Appraisers. The decision of the appraiser, or the person acting as such (in case where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent) , or the single general appraiser in ease of no appeal, or of the board of three general appraisers, in all reappraisement cases, shall be final and conclusive against aU 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 all 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 all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within thirty days after but not before such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, 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 collector, setting forth therein distinctly and specifically, and in respect to each entry or payment,, the reasons for his objections thereto, and if the mer- chandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Such protest shall 84 c^^- ^^'J be deemed to be finally abandoned and waived unless within thirty 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 each 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 refimded to the importer, with the duties found to be collected in excess, from the appropriation for the refimd to importers of excess of deposits. No agreement for a contingent fee in respect to recovery or refund imder protest shall be lawful. Comphance 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 $500, 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 o ne vear , 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 respectjtng the valuation or classification of said meBphandise, as the case may be ; and such evidence shall be given consideration in aU subsequent proceedings relating to such merchandise. "P. That if any person so cited to appear shall neglect or refuse to attend, or shall dechne 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 Uable 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 wiUfuUy and corruptly swear falsely on an examination before any general appraiser, or Board of General Appraisers, or local appraiser or collector, shall be deemed guilty of perjury; and if he is the owner, importer, or consignee, the [Pub. 16.) y5 merchandise shall be forfeited, or the value thereof may be recovered irom mm. "Q. That all decisions of the general appraisers and of the boards ot 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 pubUshed of such decisions of the appraisers as they or he may deem important, to be published either m full, or if full publication 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 ofiicers 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 all 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 aU 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. . , , , "S. Any merchandise deposited in any public or private bonded warehouse may be withdrawn for consumption within three years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such with- drawal: Provided, That nothing herein shall aflfect or impair existing 86 ■ tPDB- 16-1 provisions of law ia regard to the disposal of perishable or explosive articles. "T. That ha all suits or informations brought, where any seizure has been made pursuant to any Act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon sucn 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 imports or tonnage, the burden of proof shall be upon the defendant: Provided, That probable cause is shown for such prosecution, to be judged of by the court. "IJ. That if any person, persons, corporations, or other bodies, selling, shipping, consigning, or manufactm-ing merchandise exported to the United States, shall fail or refuse to submit to the inspection of a duly accredited investigating officer of the United States, when so requested to do, any or all of his books, records, or a,ccounts 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 difties shall not be imposed in case the laws of the country of exportation provide for the administration, by its duly authorized officers, of oaths to invoices, or statements of cost, before certification by consuls, and for punish- ment for false swearing imder said oaths, whenever consuls are directed by the Secretary of State, under section twenty-eight himdred 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 officer 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 invoica shall have attached thereto the original bills 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 E. 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 has been destroyed, unless irro. 16.] — yY under regulations prescribed by the Secretary of the Treasury. ■°T? i!^ 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 dehvery has been granted to the owner or consignee. Nor 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 reheved 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 for may be exercised whether the goods, wares, or merchandise have been damaged or not, or whether or not the same have any commercial value: Provided further, That section twenty-eight hundred and ninety-nine of the Revised Statutes, relating to the return of 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 officer of customs may direct, and on the failure of the importers to comply with the direction of the collector or the chief officer of customs, as the case may be, the abandoned merchandise shall be disposed of by the customs authorities under such regulations as the Secretary of the Treasury may prescribe, at the expense of such im- porters. Where imported fruit or perishable goods have been con- demned 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 l^^- ifi] 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 against the United States, at any time within one year of the date of such entry, but not afterwards: Provided, That theSec- retary of the Treasury shall, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this Act or of any other Act of Congress^ relating to the revenue, together with copies of the rulings under which repayments were made. "Z. That from and after the tating effect of this Act, no collector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other_ 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 {joods, wares, or merchandise, including herein any baggage or of the iquidation 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 oe 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 Mquidation of the entry thereof, on conviction thereof shall be fined not exceeding $5,000, or be impris- oned at hard labor not moj-e than two years, or both, in the discretion of thecourt; and evidence of such soliciting, 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 with an unlawful intention. IEUB.16.1 39 "CO. That any baggage or personal effects arriving in the United btates m transit to any foreign country may be deHvered by the par- ties having It in charge to the collector of the proper district, to be by him retamed, 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 deHvered to such parties on their depaxture for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe." Section IV. 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, nineteen 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 coining 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 aU articles, the growth or product of or manufactured in the Phihppine 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, however, 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 dutie's 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 growth, product, or manufacture of the United States, into the Phihppine Islands, or of the growth, . product, or manufacture, as hereinbefore defined, of the Phihppine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin to the country of destination: Provided, That direct shipment shall mclude 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 rPiJB- 16.1 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 Philip- pine Islands, as the case may be, and that its condition has not been changed except for such damage as may have been sustained: Arid ?rovmed, That there shall be levied, collected, and paid, in the Fnited States, upon articles, goods, wares, or merchandise coming into the United States from the PhiUppine 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- jVided by the Commissioner of Internal Revenue, and to be aflSxed . 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 Phihppine 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 merchMidise 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 Philippine Islands from the United States shall be exempt from the pay^ment 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 therein upon articles, goods, wares, or merchandise imported into the Piiilippine Islands from countries other than the United States, the internal-revenue tas 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 PhiUppine Islands shall accrue intact to the general government thereof and be paid into the insular treasury: And frovwied 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. p. 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 iato the Umted States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or IPOT.18.J yj^ 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 time to time ascertained, deter- mined, and declared by the Secretaiy 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. AU packages containing imported articles shaU be marked, stamped, branded, or labeled so as to indicate legibly and plainly, in EngUsh words, the country of origin and the quantity of tneir contents, and until marked in accordance with the directions prescribed in this section no articles or packages shall be dehvered 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 package, no delivery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case. The Secretary of the Treasury shall 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, stamjjs, brands, or labels vsdth intent to conceal the information given by or contained in such marks, stamps, brands, or labels, he phaU upon conviction be fined in any sum not exceeding 15,000, 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, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article 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 any lottery 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 aU 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 shaU. be detained by the officer of customs, and proceedings taken against the same as^ 92 IPDE.16.1 hereinafter prescribed, unless it appears to the satisfaction of the collector of customs that the obscene articles contained in the pack- 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 purposes hereinbefore specified, are excepted from the opera- tion of this subsection. G. Subsection 2. That whoever, beiag an officer, agent, or employee of the Government of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representa- tions, or means for preventing conception or procuring abortion, or other articles of tadecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be pimishable by a fine of not more than $5,000, 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 behef, 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 anyjparts 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 aU 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 $500, 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 [PVB. 10.] the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision. J. Subsection 1. That a discriminatiag duty of 10 per centum ad valorem, in addition to the duties imposed by law, sh^l be levied, collected, and paid on aU goods, wares, or merchandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares, or merchandise which 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 foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, 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. AU 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 which 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 estaolishments, and not for sale, samples solely for use m 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 in 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. 94 [PUB. 16.J 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 bmlt in the United States for foreign account and ownership, or for the pm-pose 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 mat&- rials have been used 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 shalU. be imported in vessels admitted to registration under the laws of the United States: Provided, That nothmg 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 United 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 sucn privileges toward the vessels of war of the United 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 all articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such 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 Treasury Regulations as bonded warehouses, class six: Provided:, That the manufacturer of such articles shall first give satisfactory bonds for the faithftil 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. IPdb.16.1 yj, Whenever goods manufaetuxed in any bonded warehouse estab- lished under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requurements relating to revenue stamps. Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or duty into any bonded manufacturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to imple- ments, mac hi nery, or apparatus to be used in the construction or repaii' of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exportation or for transportation and immediate exportation in bond to foreign countries or to the Philippine Islands under the supervision of the ofl&cer duly designated therefor by the eoilector 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 under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles. Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may 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 manufactured in such bonded 96 1^™- 1^-1 manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its condition as imported imder such regulations as the Secretary of the Treasury may prescribe, and the payment of the internul-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 in 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 vnth ores or crude metals of home or foreign production: Frovided, 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 delivery 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: Avd 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 ores or crude metals from which said metal would be producible in their condition as imported: And provided further, That on the arrival of the ores and crude metals at such establishments they shall be sampled and assayed according to commercial methods under the supervision of Govermnent 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 existing law and the charges agamst the bonds canceled in 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 carrjdng out of this section shall be prescribed by the Secretary of the Treasury. Subsection 2. That from and after the fitrst day of January, nine- teen hundred and foiu-teen, 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 IPTO.16.] 97 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 in 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 distilHng 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 distilling 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 Treasury, may prescribe. That any central distilUng 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 iflistilled spirits produced by him, or who shall fail to comply with aU the requirements of this Act, or any regulations issued pursuant thereto, 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 distiUing, provided for in 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 stiU, or worm, manufactured, sold, used, or exchanged under 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 Commissioner 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 hundred and eighty-three and thirty-three hundred and nine of Pub. No. 16—13 7 93 [PUB. 16.J the Revised Statutes of the United States, and from such other provisions of existing laws relating to distilleries, including the gi^dng of bonds, as may be deemed expedient by said officials: Provided, however, That the Commissioner of Internal Revenue shall assess and collect the tax on any spirits unlawfully produced or produced and not accounted for bv any such distiller. O. That upon the exportation of articles manufactui-ed 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 imder this Act on a smular 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 naaterials or the parts of the articles manufactured from such m.aterials, 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 aUowediunder 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 fiUng 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 in the construction and equipment of vessels built for foreign account and ownership, or for the government of any foreign country, not- (Pot. 16. J 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 mternal 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 aU 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 deMvery 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 public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. E. 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 or 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, equalize duties, and encourage the industries of the United States, and for other purposes," approved August fifth, nineteen hundred and nine, and aU 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 estabUshing 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 '^^- "•' vided further, 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, shaU 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 business, 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 provisions 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 be 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 Uabilities 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 liabiUties incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. No Acts of Hmit£u- tion now in force, whether apphcable 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 tliis Act shall for any reason be adjudged by any court of competent jurisdiction to be invahd, such judgment shall not affect, impair, or invalidate the remainder of said Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved 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. 1913. Il^DEX. A. Par. Abandonment appeal for reap- praisement , par. M, p. 82 Abandonment of protests. . .par. N, p. 84 Abortion, articles for par. G, p. 91 Abandoned merchandise, disposi- tion of par. X, p. 87 Abrasives — Crude artificial, n. s. p. f 479 Iron or steel 112 Absinthe 240 Acetanilid 18 Acetate — Amyl 29 Ethyl 29 Calcium 440 Copper 421 Lead — Brown, gray, or yellow... 57 White 57 Acetic anhydrid 2 ether 29 or pyroligneous acid 387 Acetphenetidin 18 Acetone.-... 3 Acetylsalicylic acid 18 Acids — Acetic or pyrol%neous 387 Ac.etylsahcylic 18 Amidosalicylic 23 Anhydrides, n. s. p. f 1 Arsenic or arsenious 387 Boracic 1 Carbolic 387 Chromic 387 Citric 1 Fluoric 387 Formic 1 Gallic, 1 Glycerophosphoric 18 Hydrochloric or muriatic 387 Hydrofluoric 387 Metanilic 23 Nitric 387 Phosphoric 387 "■ ■ ■■ 387 387 1 45 1 387 45 Phthalic. Prussic Pyrogallic. Ricinoleic. Salicylic... Silicic Sulphoricinoleic . Sulphuric or oil of vitriol 387 Tannic. Tartaric Valerianic All other, and acid anhydrides, n. s. p. f Aconite 1 1 387 1 388 Acorns — Par. Prepared 233 Raw, dried or undxied, but unground 339 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. TJ, 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 Post-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 45 dyes 394 natural or synthetic 394 Alkalies 5 containing soda 67 Alkaloids 5 of cinchona bark 584 of opium 47 All-chain Venetian cajpets 298 Allowance for damage par. X, p. 87 Allowance for shortage, when par. X, pp. 86, 87 Alloys — Aluminum 143 Nickel 155 Steel, n. 8. p. f 102 Almond oil 45 bitter 46 Almonds, shelled or not shelled . . . 223 Alpaca, hair of 305 Cloth, n. s. p. f 308 Tops 306 Velvets 309 Yarns 307 Althea root, leaves or flowers 544 Alum 6 Cake 6 Patent 6 Alumina — Hydrate of 6 Manufactured, n. s. p. f 6 Sulphate of 6 Aluminous cake 6 Aluminum 143 Alloys 148 Bars 143 Inleaf 146 Manufactures of, n. s. p. f . . . . 167 Plates 143 Rods 143 Scrap 143 Sheets 143 Strips 143 UtensilB 134 Amaryllis bulbs 210 Amber 36 In chips 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 829 Amidonaphtolsulf oacids 23 Amidosahcylic acid 23 Ammonia — - Carbonate'of 7 Liquid anhydrous 7 Muriate of 7 Nitrate of 395 Perchlorate of 395 Phosphate of 7 Sulphate of 395 Ammoniacal gas liquor 7 Par, Amyl acetate 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 Yams 307 AniUnoil 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 immipants 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 0x1 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 Salts of 144 Stibnite containing 396 Antipyrine 18 Antiquities 654 Artistic 656 Copies of 654 Antitoxins 400 Anvils, ii'on or steel 118 Apatite 401 Apparatus- Life-saving, specially imported 533 Philosophical 573, 653 Platinum 578 Scientific ..]'. "573, 653 Appeal to reappraisement^— Abandoned, when par. M, p. 82 llee for par. M, p. 82 Hearings on, how conducted. . par. M, pp. 82, 83 103 Par. Apples, green or ripe 217 Appliances, miners' rescue 550 Appraisements- Appeal from par. M, p. 82 Final, when. ..pars. M, P, pp. 82,84 Of merchandise 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 kernels 223 Argentine 145 Argols 8 Aromatic seeds, not edible.' 27 substances, etc., nonal- coholic Arrack .pa ed.. 49 240 . . • 79 Arrowroot, not manufactured 402 Arseniate 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.B.p.f 376 Articles — Exported for repairs, returned 404 Manufactured, in bonded ware- houses 404 Manufactured, n. B. p. f 385 . Of cotton cloth 266 Of personal adornment 642 Eettumed after having been ex- ported 404 Toilet 642 Artificial baits 136 cork, n. s. p. f 340 doublets 357 feathers 347 flies 136 fruits, grains, leaves, flow- ers, and stems, n. s. p.f 347 horsehair 319 beltings 319 cords 319 ribbons 319 tassels 319 mineral waters, n, s. p. f . 249 silk beltings 319 cords. . filaments. ribbons... threads, yarns 319 319 319 319 319 319 Par. Artistic antiquities 656 Artists' knives 130 paints, colors, and pig- ments 63 proof etchings 652 Asafetida 405 Asbestos — ■ Manufactures of , n. s. p. f 367 Unmanufactured 406 Woven fabrics 367 Yaru 367 Ash- Bone 423 Soda 605 .'Ishes — Beet-root 407 Wood and lye of 407 Asphalt, limestone-rock 534 Asphaltum 534 Aspic or spike lavender oil 46 Aspirin 18 Astilbe 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 parts thereof. . . . 119 entry of, in bond for export par. J, subsec. 4, p. 93 Axle bars 121 blanks 121 Axles-^ Forgings for 121 N.B.p.f 121 Or parts thereof 121 Axminster caxpets 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 Bagring— Tor 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 yarn 281 Baits, artificial 136 Baked articles 194 Balloons, entry of, in bond par. J, subsec. 4, p. 93 Balls, antifriction 106 BalmofGilead 409 104 Balsams — Par- 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 — • Cut to lengths 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 Chloride of 10 Dioxide of 10 Bark- Cork 340 Unmanufactured 464 Cuba 335 Manufactures of, n. s. p. f 176 Barks — Cinchona 410 Not edible 27 Crude 477 Other, extracts of 624 Barley 188 Hulled 190 Malt 189 Patent 190 Pearled 190 Ban-el hoops, iron or steel 107 Barrels — American manufacture, re- turned 404 Containing oranges, etc 172 Empty, n. B. p. f 171 Shotgun, forged, etc 597 Bars — Aluminum 143 Lead 153 Muck 103 Nickel 155 Platinum 578 Railway — Iron 587 Part steel 587 Steel 587 Steel 110 Tin 631 Baryta, sulphate of 51 Barytes— ^^f- Manufactured 51 Sulphate of, artificial 51 Unmanufactured 51 Base bullion 153 Basic slag 499 Baskets — Leather 360 Parchment 360 Bath brick 71 mats, cotton, n. B. 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 appliqu6d, 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. s. p. f ].] 316 Woolen 292 Benches, marble, etc 98 Bench knives ISO 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. a. p. f 488 Not edible 27 Crude 477 Persian, extracts of 30 Beverages — N.s.p.f 248 Spirituous, 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 Billets 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 oil 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 80 T^.s.p.f 80 Par. Bitters containing spirits, n. s. p. f . 240 Bitumen 534 Bituminous coal 451 Blacking n Black oxide of tin 631 "Black salts" 58O 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 All 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. Par. For production of certified in- voice par. E, p. 78 Paper. 326 Cancellation of smelting 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. 3. p. t 329 Cigarette , 381 Examination of pars. TJ, 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. s. 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. B. p. f 429 of soda 67 Borax — Crude, n. s. p. f 429 Refined 67 Boric acid 1 Bort, diamond 357 Botany specimens 607 Bottle caps, metal 164 Bottles— Par. Glass 83 N.s.p.f 84 Quicksilver 404 Bounty, foreign, additional duty par. E, p. 90 Boutonriieres 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 materials 335 Braille tablets 426 Brandy 237 ^ Casks, size of 238 Imitations of 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 Knives 130 N.s.p.f 417 Breccia — Manufactured 98 Rough or squared 97 Sawed or dressed 97 Breech-loading rifles 133 shotguns 133 Briar root, unmanufactured 168 Briar rose — Cuttings of 211 Seedlings of 211 Stocks of 211 Briarwood, unmanufactured 168 Bribery, puniahment for., par. AA, p. 88 Brick — Bath 71 Chrome 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 bells 413 rice 193 Bromin 433 Broom corn 434 handles 647 Brooms 336 Bronze brocades 146 flitters 146 in leaf 146 metalUcs 146 powder 146 works in 656 Buchu leaves 39 Buckles — Belt, iron or steel 151 Iron or steel, n. s. p. f 151 Trousers, iron or steel ] 51 Waistcoat, iron or steel 151 Buckwheat 435 Flour : 435 Budding knives 128 BudEh— Cassia 235 Notedible, 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— Amarjrllis .^.. 210 Begonia 210 Calla 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 Notedible, advanced in value. 27 Crude 477 Seed 595 . Bullion — Base 153 Gold 436 Lead 153 Silver 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, residuum from 618 Par. Burrstone — In blocks 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 Cufi 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 Chlorideof 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 ^j.<-j-.tau«s^ 108 Par. Cameras, photographic, n. s. p. f . . 380 Camomile oil 46 Camphor — . Crude 36 Refined 36 Synthetic 36 Canary seed 212 Candle wicldng, cotton, woven, braided, or twisted 262 Candles, Roman 344 Candy, eugar-^- Covenngs dutiable 180 N.s.p.f 180 Cane, chair 173 Cane juice, sinips of , 177 Cane, sugar — For seed 595 Unmanufactured 178 Canes, walldng 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 lO Guiacol 18 Magnesia 42 Potash 580 Seda, crystal 67 Carb»nized noils, wool 651 wool 651 Carbens for — Arc lamps, n. s. p. f 82 Blectric lighting 82 Carbeys — 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 Tapestry, 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 fur 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 Casks — American manufacture, re- turned 404 Empty, n. s. p. f 171 Cassady 625 Cassava 625 Cassia 235 buds 23^ 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 CaBt-iron sadirons stove plates . tailor's irons. vessels Castor oU Castoreum Casts of sculpture. Catgut — ■ Manufactures of, n. s. p. f Unmanufactured Cattle Hair Hides, raw or uncured, dry, salted, or pickled Importation prohibited. par. H, Cauliflower seed Caustic soda Caviar Cayenne pejjper Cedar, Spanish. — Rough Sawed Cedrat oil Celery seed Cellulose Cellulose esters Cement — Copper Hydraulic Keene's N. s. p. f Portland, hydraulic White Eoman Ceramic fluxes Cerite Cerium ore Chains — Iron or steel Machine N. s. p. f Sprocket Chair cane reeds Chalk- Billiard Crude In cubes, blocks, sticks, or disks French Crude Manufactures of, n. s. p. i. . . Precipitated, for medicinal or toilet purposes Red Tailors' Chamois skins Champagne Channels, iron or steel Char- Blood Bone Charcoal crayons Par. 125 125 125 125 442 45 45 442 611 366 443 619 503 506 p. 92 595 67 216 235 648 169 46 595 25 25 461 444 74 74 444 74 444 63 445 445 445 126 126 126 126 173 173 15 446 15 69 621 15 15 15 15 359 243 104 447 447 447 63 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 compounds, 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 ^2 Chloroform 1° Chlorophyll, extract of ^1 110 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 — Colors 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 Alkaloids of 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 or unmanu.- factiu:ed, n. s. p. f 76 Clerical error — Manifest, additional duties par. I, p. 80 Under\'aluationre«iltof . par. I, p. 80 Clerical errors, correction of. par. Y, p. 88 Par. OUff stone 614 Chppings from — Brass 430 Dutchmetal 430 Clock cases — Bisque 80 Stoneware 79 Clock jewels 161 movements, lever 161 movements, marking of 161 Clocks, and parts thereof, n. s. p. f. 161 Cloth- Cotton 252 Articles of 266 Defined 253 Fiber 254 Filled or coated 254 Crinoline 353 Gunny, 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 liair, n. s. p. f . . 288 Tracing 254 Vegetable-fiber 254 Waterproof, cotton 254 Wool 288 Clothing, ready-made — Cotton 256 Fur 348 Linen 278 Silk, n. s. p. f 317 Woolen 291 Cloth-lined paper, n. s. p. f 324 Cloths 288 Bolting, composed of silk .... 422 Cattle-hair or horsehair 288 Italian 290 Mop, cotton, n. s. p. f 264 Polishing, cotton, n. b. 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 Lily of the valley 210 Coach laces 358 Coal- Anthracite 451 Bituminous 451 Culm 451 Shale 451 Slack 451 Coal tar — Crude 452 Distillates, n. s. p. f 22 Dyes, n. 8. p. f 20 Pitch 452 Products 23 Products, n. s. p. f 21 Coated-surface paper, n. s. p. f 324 Ill Par. Coat linings, woolen 290 Cobalt 453 ore 453 oxide of 24 Coca leaves 39 Cocaine 47 Cocculus 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-li\'-er oil 561 Cod oil 561 Coffee 457 Substitutes for, n. s. p. f 233 Cogged ingots — Bessetoer 613 Crucible 110 Coins — Copper 458 Gold 458 Other metal 458 Silver 458 Coir 459 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 — Beer 26 Brandy 26 Other liquors 26 Wine 26 Color lakes, n. s. p. f 63 Colors— _ Artists' o^ . Crude.etc 63 Par. Columns and posts, iron 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 Glycerophosphoric 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. I, 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.s.p.f 461 Manufactures of, n. b. p. f 167 Medals 546 Old 461 Ore 461 Pipes 147 Plates 147 Regulusof 461 112 Copper — Continued . Rods Scale Sheathing Sheets Sheets or plates, covered with metal Strips Subacetate of Sulphate of Copperas Copra, desiccated, or similarly pre- pared Copying paper Coral Marine Uncut Unmanufactured Cordage of — Hemp Istle ' Manila Sisal grass Sunn Tampico fiber Cordial, ginger Cordials Cords, cords and tassels — Cotton Silk Woolen Cords — ■ Artificial horsehair Artificial silk Flax, etc Of yarn Corduroys, cotton Coriander seed Cork- Artificial, n. s. p.-f Bark, cut into squares, cubes, or quarters Bark, unmanufactured Carpet _. Carpet, corticine, etc., mats of. Carpet, corticine, etc., rugs of. Disks, manufactured Granulated Insulation Manufactures of, n. o. p. f Paper Paper, except for smokers' ar- ticles Refuse Stoppers, manufactured Substitutes Wafers, manufactured Washers, manufactured Waste Waste, manufactured Wood, unmanufactured Corms : All other, cultivated for flow- Corn Broom - Meal Salad seed Corporation tax not repealed . par. S, Par. 147 461 147 147 109 147 421 421 462 221 323 357 463 463 463 268 268 268 268 268 268 244 240 262 316 292 319 319 278 269 257 595 340 340 464 276 276 276 340 340 340 340 340 381 464 340 340 340 340 464 340 464 210 210 465 434 466 212 p. 100 Corrofflve sublimate Corset clasps. • covers,, cotton, n. s. p. i lacings, cotton steels Corticine Corundum — Manufactures of -- N.s.p.f Cosmetics -, ■ - - ■ Cost of merchandise to be shown on invoice P^- ^i Cotton • Bagging for Bandings Bath mats, n. s. p. f Batting, n. s. p. f Bed sets, lace Belting for machinery Beltings Belts Bindings Blankets, n. s. p. f Bone casings Boot lacings Braces Candle wicking, woven, -braided, or twisted Card laps Carded yarn Chenille curtains Chenille table covers Cloth Articles of Defined Filled or coated Clothing, ready-made Collets Combination Buits, n. s. p. f . . . Cords and tassels Corduroys .- Corset covers, n. s. p. f Corset lacings Crochet Cuffs Darning Drawers, n. s. p. f^ Dress, facings^ bias Embroidery . Fabric, suitable for pneu- matic tires Fiber cloth Flocks, manufactured Garters Gins :.. Gloves Half hose — ■ Clocked Fashioned N.s.p.f Seamless Handkerchiefs Healds Hose — Clocked Fashioned N.s.p.f ;;;;"" Seamless Par. 14 114 261 262 114 276 343 479 48 p. 77 467 408 262 264 264 265 262 262 262 262 264 262 262 262 262 250 250 258 258 252 266 253 254 256 262 261 262 257 ■ 261 262 251 256 251 261 257 251 262 254 250 262 391 260 260 260 269 260 255 262 260 260 259 260 i.V6 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 cloths, n. 8. p. f 264 MufHers 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. p. f . . . . 264 Quilts, n. s. p. f 264 Roping 250 Roving 250 Seed 595 Sheets, n. s. p. f 264 Shirt collars 256 Shirts, n. s. p. f 261 Shoe lacings 262 Skirt bindings 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, ortwisted 262 Suspenders 262 Sweaters, n. s. p. f 261 Table damask 263 Manufactures of, n. s. p. f . 263 Tapestries 258 Tassels and cords 262 Thread 250 Tights, n. s. p. f 261 Tire fabric 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 ^'arps 250 Warp yarn 250 Wash cloths, n. s. p. f 264 Wash rags, n.s.p.f 264 Waste 467 Manufactured 250 Wearing apparel 256 N.s.p.f 261 Window curtains, lace 265 Window hollands 254 Cottonseed 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 Crgpe 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 515 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 256 Linen 277 Culm of coal 451 Cultivators 391 114 Par. Cumidin 23 Cummin seed 595 Cups — Bisque china 80 Earthenware 79 Stoneware 79 Curled hair 352 Curling-Btone 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 chenille 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 relating to, not re- pealed par. S, p. 99 Cut flowers 210 Preserved or fresh 210 Cut nails of — Iron 554 Steel 554 Cut shells 369 Cut spikes ot — Iron 554 Steel 554 Cut tacks 554 Cuttings, hide, raw 504 Cuttings or seedlings — Apple 211 Briar rose 211 Mahaleb cherry 211 Manetti multiliora 211 Mazzard cherry 211 Myrobolan plum 211 Pear 211 Quince 211 Eosa Rugosa 211 Saint Julian 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 127 tanks 127 B. DahUa bulbs 210 Damage — Merchandise abandoned. par. X, p. 87 No allowance for par. X, p. 87 Par. Damar 500 Damask, table, cotton 263 Manufactures of, n. s. p. f . . . . 263 Dandehon 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 preserved 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 officer par. D, p. 77 Declaration on iia voice, 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, .Tacquard, paper 328 Detectors, time 161 Dextrine, from starch or flour 36 n. s. p. f 36 substitutes 36 Dials, watch and clock, marking of. 161 Watch and other instruments, enameled 161 Diamidostiibendisulf oacid 23 Diamond dust 357 Diamonds — ■ Sort 357 Engravers', unset 474 Glaziers', unset 474 Miners' 474 Rough or uncut, not set 357 Dianisidm 23 Dice, of ivory, bone, or other ma- terials 341 Die blocks gi3 Die blocks or blanks, steel 110 Dielytra clumps 21O Dies, steel, engraved 612 DimethylaniUn 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 loarrows 391 Disks- Carbon 81 Cork 340 Glass 494 Distilled oils 46 Alcoholic 16 N.s.p.f 46 Distilled spirits 238 Compounds and preparations of 239 Divi-divi 475 Dogskins, undressed 603 Plates and mats of 348 Doimeads 342 Dolls and parts of 342 Domestic fowls, feathers or plumes of 347 Domestic live animals, for food. . . 619 Dominoes, of ivory, bone, or other materials 341 Doublets, artificial 357 Down — Manufactures of 347 Quilts of 347 Dragon's blood 476 Drag saws 139 Dramings, 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. O, 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 ees albumen 4 els 204 fibers 477 notedible 27 grapes 18 insects.-. 477 notedible -'7 peas 209 Drills, agricultural 391 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 Drums — 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 — Clippir^s 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 On 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. Earth, fuller's 76 Earthenware 79 Common yellow, etc 78 Rockingham 78 White granite 79 Earths, manufactured or unmanu- far-tured, n. s. p. f 76 Ebony — ■ Rough 648 Sawed 169 Ecgonine 47 Saltsof 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 Specimens of 478 Insects' 478 N. s. p. f 203 Poultry 478 Prepared or preserved 203 Silkworm 601 Yolkof 204 Egret plumes 347 Electric-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 Emerv 343 Files 343 Grains 343 Manufactures of 343 Ore, n. s. p. f 479 Paper 343 meels 343 Emigrants' tools of trade, etc 582 Enamel — Fusible 96 Glass 06 Glass, white, for dials 493 Paints 63 Enameled upholstery leather 359 Enamels 63 Enfieurage greases 49 Engines, steam 165 Engraved iron or steel plates 137 sliells. 369 steel dies 61 2 steel plates, for designs, etc 137 steel plates, for bonds, etc 612 steel rolls 612 Engravings — P>oiind 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 Unbound 652 Enter, attempt to par. H, p. 79 Par. 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 fpsom salts 42 rasers 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, artists' 652 Ethers 16 Acetic 29 Fruit, n. s. 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 Examination to determine right to abandon par. X, p. 87 Excrescences 477 Not edible 27 Experimental purposes, articles imported for, m bond par. J, subsec. 4, p. 98 Explosive substances 501 Exports, amount of, to be ascer- tained par. E, p. 99 Expressed oils 45 Alcoholic 16 N.s.p.f 45 Extracts — Annatto ; 399 Chestnut bark 624 Chlorophyll 31 Dyeing, n. s. p. f 30 117 Extracts — Continued. Par. Dyewoods 30 Flavoring 49 Flavoring, alcoholic 16 Hemlock bark 624 Hop.. 207 Licoj^ice 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 Eocoa 399 Roucou 399 SaflJower 31 Saffron 31 Sumac 30 Wool 651 Other, alcoholic 16 Other barks 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 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 — Par. Artificial 347 Of domestic fowls 347 Of ostriches 347 Of wild birds 347 Ornamental 347 Fee for protests par. N, p. 84 Fee on reappraisement par. M, p. 82 Fees, prohibited par. S, p. 99 Pelt, adhesive, for sheathing ves- sels 481 Pelt, roofing 320 Pelts not woven 288 Fence posts 647 Fennel oil 46 seed 595 Fenugreek seed 595 Ferrochrome or ferrochromiiun 102 Ferromanganese 518 Ferromolybdenum 102 Ferrophosphorus 102 Ferrosilicon 102 Ferrotitanium 102 Ferrotungsten 102 Perrovanadium 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. Kre brick 71 Fii-ecrackers 344 Firewood 647 Fireworks, n. s. p. f 344 Fish 216 Caviar 216 Eggs 478 Except shellfish, in tin pack- ages, n. s. 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 Sounds, 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- printed 325 Flasks, quicksilver 404 Flavoring extracts — Alcoholic 16 Grained 49 Drawback on par. O, p. 98 Flax- Bands, etc 278 Carpeting 273 Carpets 273 Gill nettings 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. s. 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 mattings, 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 ■Reheat 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 Plate metal 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 For perjury 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 Forgings, 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 Unmanufactured 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. s. p. f 46 juices, n. s. p. f 247 knives 130 plants, for propagation 489 sirup, n. 8. p. f 247 trees, stocli, 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.s.p.f 217 Pi-eserved, 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 — Cabiaet 176 House 176 Willow 173 Furs- Dressed on the skin 348 For hatters' use 348 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 Garnetted waste, wool. .'...: 651 Garters, cotton 262 Par. Gas mantles 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 GUI 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. 8. 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 Manufactured, n. s. p. f 95 Plate, cast, pohshed — Bent, ground, etc 90 Silvered 89 Unsilvered 88 Plates or disks 494 Ribbed 87 Rolled 87 Rough 87 Shdes 92 Strips 92 Tiles 96 Unpohshed 85 Vials 83 Window, stained or pair.ted for use in houses of wor3hip . 655 Glasses — Coquill 92 Eye 91 Field - 93 Opera 93 Piano 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. b. p. f 361-364 Gloxinia bulbs 210 Glucose 178 Glue 34 size 34 stock 504 Glycerin — Crude 35 Refined '. . . 35 Glycero phosphoric 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 631 Grains 477 Artificial 347 Emery 343 Not edible 27 Ornamental 347 Gramophones 374 Granadilla — Rough 648 Sawed 169 Granite — Building or monumental 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 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 Greeiihouse 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 Manufactures of, n. s. p. f . 306 Worm 443 Worm, manufactures of, n.s.p.f. 366 Gatta-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, yarns 307 Angora goat 305 Angora goat, cloth , n. s. p. f . . . 308 Angora goat, plushes 309 Angora goat, tops 306 Angora goat, yarns 307 Camel ." 650 Oaniel'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, u. B. p. f 503 121 Hair — Continued. Par. Wood 648 Other animal 650 Unmanufactured, n. s. p. f. 503 Hair and wools on skin of animals, etc 650 Haircloth. 353 Hairpins 158 " Hair seating " 358 Half hose 288 Clocked, cotton 260 Cotton, fashioned 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 Handkerchiefs — Cotton 255 Finished or unfinished. . . 255 Hemmed or hemstitched. 255 Flax 282 Embroidered 358 Hemp 282 Lace 358 Bamie 282 SUk 315 Finished or unfirdshed. . . 315 Hemmed 315 Hemstitched 315 Handle bolts 647 Handles, broom 647 Curling stone 470 Knife 128 Handmade paper 326 Handsaws 139 Hand-sewing needles 555 Hangines, paper 328 Hare sldns 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 — Ramie 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 Cordage of 268 Gill nettings 271 Hackled 485 Hand kerchiefs 232 Manila " ] 335 Manufactures 284 Mats and rugs 273 Nets 271 Pile fabrics 280 Seed 595 Seed oil 45 Seines 271 Tow of 485 Waste 566 Webs 271 Herbaceous peony bulbs 210 Herb leaves 235 Herbs 477 For culinary use 235 N«t 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 Hogskeads, empty, n. s. p. f 171 Hollands, window, cotton 254 Hollow ware, iron or steel 134 Oast 125 Hones 507 Honey 206 Hoods 354 Fur 354 Straw, chip, and similar mate- rials 335 Hoofs, unmanufactured 508 Hooks and eyes, metallic 151 Hooksj snelled 136 Hoop iron 509 Hoop iron or steel — Cut to lengths 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 Horsehair 503 Artificial .• 319 Artificial beltings 319 Artificial cords 319 Artificial ribbons 319 Artificial tassels 319 Real ; . 335 Horserakes 391 Horses 186 Horseshoe naU rods 554 naOa 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 Hyposulphite 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 be 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 carrying into effect par. M, p. 75 Collection of, at source par. T), p. 62 Collectors of internal revenue, duties of par. I, pp. 72-74 Corporations and insurance companies, returns by par. G, subsec. C, p. 69 Deductions and exemptions . . par. C, p. 61 Deductions from income par. B, p. 61 Exemptions from., .pai'. G, pp. 66, 67 Failure to make return, pen- alty for — Corporation par. G, 72 Personal par. E, p. 68 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 Milkof 513 Scrap or refuse 513 Vulcanized, manufactures of, n.s.p.f :.. 369 India straw matting 272 Indian red 55 Indian madder, ground or pre- pared 538 Indigo — Dyes 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 carpets, two-ply 299 123 Ink Ink powders Inlaid linoleum Insects, dried, not edible — Advanced in value Crude Insertings. , Instruments- Optical Frames, etc., for Philosophical and Bcientific... Professional Surveying Insulation, cork Integumeiits, animal, n. s. p. f Internal-revenue tax — Articles from Philippines par. C, Drawback of par. 0, Duty equal to par.P, On cigars, manufactured, in bond par. M, Porto Eico par. D, Remission of par. M, Intestines, animal, n. s. p. f Inventions, models of Invoice par. C, pp. By whom signed par. C, Certification of par. D, Charges on par. D, Contains what par. C. pp. Declaration on, signed by whom par. D, Description of merchandise on. par. C, 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. 0, I. T. goods par. D, Iodide of potassium Iodine, crude, or resublimed Iodoform Ipecac Iridium -. . Iris Kaempferri or Germanica bulbs 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 Iron- Band 509 Bar....: 103 Blooms 518 Chains 126 Chromateof 448 Drums, reimported 404 Hoop 509 In pigs 518 In slabs 518 Kentledge 518 Loops Ill Ore 518 Par. Iron — Continued. i Ore, manganiferous 518 Manufactures of, n. s. p. f . . . . 167 Otherforms 518 Oxideof 55 Railway bais 587 Rolled or hammered, n. b. p. f . 103 Round , 1 03 Scrap, wrought 518 Square 103 Sulphateof 462 Sulphuretof 617 Wrought 518 Iron or steel — Abrasives 112 Air rifles -_ 132 Allowance for rust or discolora- tion, none made 116 Anchors 106 Angles 104 Antifriction balls 106 AnvUs 118 Automobiles and parts thereof. 119 Axle bars 121 Axle blanks 121 Axles, etc., n. s. p. f 121 Axles, forgings for 121 Axles or parts thereof 121 Ball bearmgs 106 Band, cut to lengths 509 Band, manufactiu*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 Blacksmitlia' hammers, tongs, and sledges 122 Blades, kmfe, etc 128 Blanks 613 Blooms 613 Bodkins 135 Boiler 105 Bolt blanks 123 Bolts 123 Brads 554 Buddirig knives 128 Building forms 104 Bulb beams 104 Carci clothing 124 Car tires 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 i 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 Cut nails 554 Gut spikes 554 Deck beams 104 Dieblocks 613 Dies 612 Dress steels 114 Drums, reimportation of 404 Engraved forms 612 Fence rods, wire 113 FUeblanks 131 Files 131 Fishhooks 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 Muskets 132 Nail rods 113 Nut locks, spiral 123 Nuts or nut blanks 123 Ox shoes 554 Parasol ribs 141 Parasol stretchers 141 Penknives 128 Pipes 127 Pistols 133 Plate, manufactures of 115 Plate, n. s. p. f 105 Plates, engraved — For bonds, etc., 612 For designs, etc 137 ron or steel — Continued. ■^^''• Plates, galvanized, etc 109 Pockettnives 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 108 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 Shotguns 132 Side arms 129 Skelp 105 Slabs 613 Spikes 554 Splice bars .108 Sprigs _ 554 Sprocket chains 126 Stays 127 Strips, galv3,nized, 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 Tanks 127 Terne plates 109 N.s.p.f 115 Tia plate, coated with metal. . 109 Tin plate, n. s. p. f 115 Tires, locomotive 142 Track tools 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 Wii'e, coated, etc 114 Wire, covered -with cotton, silk, etc 114 Wire fencing 645 Wire, flat 114 Wii'e nails 554 Wire rods, cold rolled, etc .... 1 13 Wire rods, n. s. p. f 113 Wire, round 114 Wire staples 554 Washers 1 23 Wedges 122 Isinglass 34 Istle— Cablesof 268 Cordage of 268 Dressed, dved, or combed. . . . 285 Fiber ." 497 Italian cloths 290 Ivory — Bagatelle balls 341 Billiard balls 341 Buttons, vegetable 339 Chess balls 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. .Tacquard cards, paper 328 designs, paper 323 upholstery goods 258 519 Japan 58 Japan paper 326 Imitation 826 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 Juglandium oil 561 Juice — Cherry 247 Fruit, n. B. p. f 247 Lemon 532 Lime 532 Prune 247 Sour orange 532 Juniper oil 4G Junk, old 522 Jute 497 Butts 497 Carpeting 273 Carpets 273 Mats and rugs 273 Single yarns 267 Yarn 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 130 Carpenters' 1 30 Carving 130 Cheese 130 Clasp 128 Cooks' 130 Curriers' 130 Drawing 130 Farriers' 130 Fleshing 130 Fruit 130 126 Knives — Continued . Par . Hay 130 Hunting 130 Kitcien 130 Manicure 128 Painters' 130 Palette 130 Plumbers' 130 Pruning 128 Shoe 130 Table 130 Tanners' 130 Vegetable 130 KoM-rabi seed 212 Kryoljth ._ _ 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, NoLtingham 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, colton._ 262 Lactareue 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 MOiite 57 Bullion 153 Dross 153 Glaziers' 153 In pipe 153 In sheets 153 Inshot 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 assessing 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 Pianoforte 359 Pianoforte action 359 Pocketbooks 360 Portfolios 36(\ 127 Leather — Continued. Par. Satchels 360 Shoelaces 530 Leathers, glove 359 Leaves 477 Artificial 347 Buchu 39 Coca 39 Gentian 39 Herb, for culinary use 235 Notedible 27 Ornamental 347 Ledger paper 326 Leeches 531 Lemonade 248 Lemon juice 532 oil 46 peel, not preserved, etc... 563 peel, preserved, candied, ordned 221 Lemon-grasa oil 46 Lemons, in packages 220 Lenses — Glass 92 Pebble 92 Photographic 94 Frames, 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 — Extracts of 40 Root 39 Lifeboats, specially imported 533 Life-saving apparatus, specially imported 533 Lignum-vitse — 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 of 41 Juice 532 Nitrogen 499 Oil 46 Sulphate of, artificial 51 Limes, in packages 220 Limestone — Monumental or building 99 Unmanufactured 614 Limestone-rock asphalt 534 Linings, coat, woolen 290 Linoleum — Granite 276 Inlaid 276 Linoleum — Continued. Psr. Mats 273 Oak plank 276 Plain, etc 276 . R^igs 276 Linotype composition 637 machines 441 Linseed, n. s. p. f 212 Linseed oil 45 Liqueurs 240 Liquid anliydrous 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, prepai-ed 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, unmanufactured, etc.. 647 Logwood, extracts of 30 London purple 569 Looking-glass plates 89 Loom harness, cotton 262 Loops, iron 518 Lucifer matches 345 Lumber, other, not manufactured. 647 Lupulin 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 Thrasliing 391 Typesetting 441 128 Madder— Par. Extracts of 538 Ground or prepared 538 Indian, ground or prepared. . . 538 Magazine pistols 133 'Calcined 42 Carbonate of 42 Sulphate of 42 jnesite — Brick - 71 Crude or calcined, not pxiri- fied 539 Magnesium 143 Mahogany — Rough 648 Sawed, n. s. p. f 169 Mahaleb cherry — Cuttingsof 211 Seedlingsof 211 Stocks of 211 Maize 465 Malleable-iron castings, n. s. p. f . . 125 Malt^ Barley 189 Extract^ fluid 246 Solid or condensed 246 Manetti multiflora/ — Cuttingsof 211 Seedlingsof 211 Stocks of 211 Manganese — Oreof 540 Oxide of 540 Manganiferous iron ore 518 Mangelwurzel seed 595 Manicure knives 128 Manila 497 cables 268 cordage of 268 hemp 335 jManna 541 MantelS' — 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. s. p. f 318 Manufacturing bonded warehouses par. M, p. 94 Manures 499 Manuscripts 542 Maple sirup 178 sugar 178 Maps — For societies 427 For use of United States 424 N. s. p. f 329 Printed more than 20 years 425 Marble^ ^a"". 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 Appraisal of {par! K, p." 81 Ascertainment 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. P, 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 345 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. s. 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 — Cuttings of 211 Seedlings of 211 Stocks of 211 129 Meal — Par. Bone 423 Com 466 Rice 193 Meat- Coconut, desiccated or simi- lai'ly prepared 221 Not prepared 557 Extract of , n. s. 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 16 In individual packages 17 N.s.p.f 5 Medicinal mixtures- — Alcoholic 16 N.s.p.f 5 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 having 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 12714°— 13 9 Metal — Continued. Par. Combs.. 368 Composition 46O Dutch, clippings from 430 Electrotype 637 Hose, flexible .[.[ 127 Pewter, old 572 Stereotype .........._ 637 Threads 250 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 Metalhcs 146 Metals, unwrought 154 Metanihc acid 23 Meter jewels 161 Methyl alcohol 393 Metronomes 373 Mica — Built-up 77 Cut 77 Ground 77 Manufactured or unmanufac- tured 77 SpUttings 77 Microscopes 94 Milk- Preserved or condensed, etc.. . 547 Sugarof 547 Milk and cream 547 Mill saws 139 shafting 110 Millstones 438 Mineral — Carbonate of strontia 6] 5 Orange 56 Salts, obtained by evaporation from mineral waters 548 Substances, manufactured 81 Substances, n. s. 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. s. p. f 549 Miners' dia,monds 474 rescue appUances 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. 93 130 Par. Mohair or silk cloth 338 Molasses 177 Concentrated 177 Concrete 177 Molders' patterns, in bond par. J, subsec. 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.H. p.f 99 Monuments, marble, etc 98 Mop cloths, cotton, n. s. p. f 264 Moquette carpets 293 Morphia, sulphate of 47 Mosaic cubes — Marble 97 Onyx 97 Moss 372 Peat 377 Seaweeds, and vegetable sub- stances, n. b. p.f 552 Mossed 477 Not edible 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 — Entry of in bond. par. J, subsec.4, p. 93 Partsthereof 120 Movements, watch 161 Moving film pictures 380 Moving-picture films, damaged 404 Not developed 576 Prints, positives, ordupUcatea. 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 In books or sheets, n. s. p.f... 329 Par. Music— Continued. Printed more than 20 years. . . 425 Used by the blind 426 Musical instruments — Partsof 373 Strings for, n. s. p. f 368 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 Mvrobolan plum — Cuttings of 211 Seedlingsof 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 462 Naphtol 22 Naphtolsultoacids 23 Naphtylamin 23 Naphtylaminsulfoacids 23 Napkins, lace 358 Narcissus bulbs 210 Natural alizarin 394 Natural history, specimens of 607 Neckrufflings 358 Needle — Books 1.35 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 Of hemp 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 Yam,etc ■. 358 Newspapers 556 Nickel 155 Alloy 155 In pigs, etc 155 Manufactures of, n. s. p. f 167 Matte ore 565 Ore 565 Oxide 155 Sheets or plates, covered with metal 109 Nippers and pliers 166 Niter cake 005 Nitrate, cubic 605 Nitrate of — Ammonia 395 Calcium 440 Lead 57 Potash, crude 580 Potash, refined 64 Soda 605 Nitric acid 387 Nitrite, amyl 29 Nitrite of soda 67 Nitrobenzol 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 seta 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 657 For taiming 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. O, 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 For floors 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 T. 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 Citronella 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 Jumper 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. s. p. f 45 Orange 46 Origanum 46 Palm 561 Palm-kemel 561 Paraffin 561 Perilla 561 Peanut 45 Peppermint 46 Poppy-seed 45 Rapeseed 45 Rendered 44 Alcoholic : 16 Rosemary or authoss .>. . 46 Seal 44 Sod 44 Soya-bean 561 Sperm 44 Spermaceti 561 Thyme 46 Valerian 46 Whale 44 American 561 Old braes 430 j unk 522 zinc 163 Ok'O 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 Par. Optical instruments 93 Frames, etc., for 93 Oransje 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-bearmg 152 Method of assessing duty. 152 Manganese . 540 Nickel 565 Nickel matte 565 Platinum metal 565 Silver 565 Smelting of, in bond par. N, subsec- 1, p. 96 Sulphur, as pyrites 617 Tin 631 Tungsten-bearing 633 Zinc-bearing 162 Organzine silk 313 Oriental rugs 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 Yarns, threads, etc 358 Orpiment 403 Osier 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 acid 1 Oxide- Nickel 155 Thorium ]54 Oxide of — Antimony 144 Cobalt 24 Iron 55 Manganese 540 133 Oxide of — Continued. Par. Strontia 615 Tin, black .' . 631 Uranium 638 Zinc 61 Ox shoes, of iron or steel 554 P. Packers' ske-wers, wood 173 Packing boxes, empty, n. s. p. f 171 Painted glass windows G55 Painters' knives 130 Paintings — Inoil, 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. g. p. f 368 Not advanced 480 Palm oil 561 nuts 557 nut kernels i-. 557 Paiinas 210 Pamphlets — ,.,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 Bristol board 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-eurface, n. b. p. f ■ 324 I Copying 323 Cork.. 340 Crgpe 323 Decalcomania, not printed 567 Paper — Continued. Par. Deealcomanias 325 Drawing 326 Emery 343 Envelopes, n. s. p. f 324,327 Filtering 323 Flaps, lithographically printed 825 Flock-covered 324 Gelatined-covered 324 Grease-proof, n. s. p. f 324 Hand-dipped marbleized 324 Ha:idmade 326 Hangings 328 Imitation parchment, 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 -covered 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 handmade, etc 322 N. B. p. f 322 Unsized, etc 567 Record 326 Reenforced, n. s. p. f 324 Sensitized 324 Shavings 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-Burface 324 Wrapping, n. s. p. f 328 Writing 326 Papers or cardboard, cut, die cut, or stamped into designs, etc 332 Papier-m^ch6, manufactures of, n. s. p. f 369 Paraffin 561 oil 561 Paranitranilin 23 134 Par. Parasol ribs 141 sticks 383 stretchers 141 Parasols 383 Parchment 568 Bags 860 Baskets 360 Belts 360 Card cases 360 Jewel boxes 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 Pa"\Tng posts 170 tiles, marble 97 tiles, onyx 97 Peach kernels 223 Peaches, green or ripe 217 Peanut oil 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, green 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. F, p. 91 For fraudulent importations . . par. G, p. 79 Refusal to appear par. P, p. 84 Penknives 128 Pen and ink drawings— N.B.p.f 376 Original 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 235 Red 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 refineS 561 Pewter — ■ Manufactures of, n. s. p. f . . . . 167 Metal, old 572 Phenol 452 Phenolphthalein 18 135 Philippine Islands— Par. Direct sMpments from. .jiar. C, p. 89 Internal-revenue tax par. 0, p. 90 Merchandise from pai. 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 add 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 Photographie films — OensorsMp of 380 N^atives 380 Not developed 576 Positives 380 Photographic lenses 94 Frames, etc;, for 94 Photographic pictures 653 Photographs — American landscapes 329 For exhibitioji 654 For societies 427 For use of United States 424 N. s. p. f, 329 Priated more than 20 years ... 425 Pliotc^avure plates 137 Phthalic acid 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 Film, motion 380 Film, mo-tophotography 380 Film, moving 380 Obscene, prohibited par. G, p. 91 Paper, lithc^aphically 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 „., ^"^f^.- 163 Pile fabrics — Cotton, cut or uncut . . . 257 Flax 280 aemp. 280 Other 288 Kamie oao Silk :'.::::::::::::: si" Pillowcases, cotton, n. g. p. f 264 Pillow shams — • Lace, cotton 265 Lace, Nothingham macMne. . . 265 Pill tiles, stoneware 79 Pimento — Unground 235 Wood 548 Pineapples — In barrels or other packages. . . 222 In bulk 222 Preserved 217 Pins- Bonnet .' 158 Hail- 158 Hat 158 Not plated 158 Safety 158 Shawl 158 Solid heads 158 Pipe bowls, clay 381 Pipe — Oast-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 Pitch 373 Seamed 127 Tobacco, clay 381 Pips, lily 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 priated 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 TJnsilvered 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, photograpbic, American, Exposed abroad 404 N.s.p.f 380 Electrotype 1 137 Fur 348 Glass, unwTOugbt, 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 Lookijig-glass 89 Nickel." 155 Covered with metal 109 Photo-engraved 137 Photogravure 137 Saw 105 Steel, engraved, for bonds 612 For designs 137 Stereotype 137 Terne 109 Tin 109 Platinum — Apparatus 578 Bare 578 Ingots 578 In plates 578 Manufactures of, n. s. p. f 167 Metal ores '. 565 Scrap 578 Sheets 578 Sponge 578 Unmanufactured 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 PocketbooliB — 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 Polishing cloths, cotton, u. 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 exliibition 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 830 Postage stamps, foreign 610 Post-card albums 380 Post cards. . ..' 332 Foreign, stamped 610 Posts 647 Fence 647 Paving 170 Potash — Bicarbonate of, refined 64 Bichromate of 64 137 Potash— Continued. Par. Carbonate of 580 Chlorate of 64 Chromate of 64 Crude 580 Cyanide of 580 Hydrate of 580 Muriate of 580 Nitrate of, crude 580 refined 64 Permanganate of 64 Prussiate of, red 64 yellow 64 Sulphate of 580 Potassium 143 iodide 38 Potato starch 234 Potatoes 581 Desiccated 581 Dried 581 Pots, carbon, porous 82 Pottery — Paper 323 Works in, for exhibition 654 AVorks in, over 100 years old- . 656 Pouches, tobacco 381 Poultry — Dead 229 Live 229 Prepared 229 Powder — Bleaching 12 Bronze 146 Curry 471 Fulminating 490 Soap, n. 8. p. f 66 Powders — Ink 37 Polishing 11 Toilet. 48 Precious stones — Cut but not set 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 165 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, by collector, .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- jnice ■ 247 Prunel'les 218 Prunes. 218 Prune wine 247 Pruning knives 128 Prussian blues 52 Prussiate of — Pataah, 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 Gov- ernments 425 Puddings 194 Pulp board in rolls, not laminated- 320 Pulp- Manufactures of, n. s. p. f . . . . 355 Rag. 649 138 Pulp — Continued. Par. Wood 322 Chemical 649 Ground 649 Woods - 647 Pulu. 583 Pumice stone 75 N. a. p. f 75 Pyrites — Burnt, residuum from 518 Sulphur ore as 617 Pyrogallic acid 1 Pyrol%neous or acetic acid 387 Pyroxylin — Compounds, in blocks, etc. — Not polished 25 Polished 25 Solutions 25 Q. jguebracho, ©xtracfsof .. 624 •fiQ«icksilYei 159 Bottles ■ 404 Flasks 4CH Flasks or bottles containing. . 159 Quillings 358 Quills, manufactures of, n. s. p. f . . 368 Of wild birds 347 Quilts, cotton, n.. s. p. f 264 QuUta of down 347 Quinces, green or ripe 217 Quinia, sulphate of 584 Quoits 470 R. Babbit skins 603 Radioactive substitutes 585 Radish seed ,.. 212 Radium 585 Salts of 585 Rag pulp 649 Bags 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 — Band3,etc 278 Gill nettings 271 Handkerchiefs 282 Hat braids 334 Manufactures of 334 Manufactures - 284 Nets 271 Pilefabrica 280 Roving 270 Seines 271 I Ramie — Continued. I'ar. Sliver 270 Webs 271 Rapeseed 595 Oil 45 Basps 130 Ratafia 240 Rattan 648 Mats 371 MatLing 371 Raw-^ Silk, in skins, etc 600 Silk threads 313 yarns 313 skins 604 Raw or prepai'ed rennetts *. . 588 Raw or manufactured articles 385 Razor blades 128 Razors 128 Beady-made clothing — Cotton 256 Wool 291 Reapers 391 Reappraisement — Appeal for, by collector. .par. M, p. 82 Appeal for, by importer par. M, pp. 82, S3 Fee 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 Unmanufactured 648 Reels, fishing 136 ~ " ' " .... 324 Reenforced paper, n. s. p. f . Refined — Camphor 36 Chicle 36 Glycerin 35 Refund , estimated duties pai-. Y, pp. 87, 88 Befunds reported to Congress . .par. Y, p. 88 Refusal to permit examinatio.n of records, etc pars. F,V, p. 86 Refining, metals in bond par. N, subsee. 1, p. 96 Refuse, lead 153 Regalia, for societies, etc 611 Registers, cash 441 Regulations, Secretary of Treasury to make for — Articles in bond foj: export par. J, subsee. 4, p. 93 Baggage in transit par. CC, p. S9 Books and magazines... i>ar. E, p. 78 Bonded manufacturing ware- house par. M, pp. 94, 95 Denatured alcohol par. N, subsee. 2, p. 97 Drawback par. O, p. 98 Inspection of decisions... par. Q, p. 85 139 Par. Kegulations, Secretary of Treasury to make for — Oontmued. Perishable goods par. X, p. 87 Smelting ores in bond par. N, subaec. 1, p. 96 Wrecked goods par. L, p. 94 Regulus of copper 461 Reimportations, duty on par. P, p. 99 Reliquidation for manifest clerical error par. Y, p. 88 Rendered — ■ Oils 16 Oils, n. s. 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 Cottonplush 257 Cotton velvet. . . .• 257 Flax,ete 278 India rubber 150 Lahn 150 Lame 150 Metal threads 150 Plush, silk 314 Silk, n. s. 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, manufactures of, n. s. p. f 98 Rock, plaster 74 Rockets 344 Rockingham earthenware'.'. ....... 78 Rocoa, extracts o{ 399 Rods — Aluminum 143 Copper .' X47 Fishing '/. 136 Horseshoe nail 554 Nickel -...'.'... 155 Rivet, screw, fence, etc... 113 Steel, rolled wu-e ,_ i]o Roe, fish, preserved 2I6 Rolled- Glass 87 Oats l\fi Roller bearings, iron or steel 106 Rolls, engraved steel 612 Roman — Candles 344 Cement 444 Roofing felt 320 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 Ungroimd 230 Dandelion 233 Ginger 235 Ivy, unmanufactured 168 Laurel, unmanufactured 168 Licorice 39 SarsaparUla 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 Rugosa — Cuttings of 211 Seedlings of 211 Stocksof 211 140 Par. Rosemary or anthoss oil 46 Rosewood — Ib the log 648 Sawed into boards, etc 169 Rosin, violin 375 Rotten stone 614 Roucau, extracts of 399 Round iron 103 Roving — Cotton 250 Ramie 270 Wool, etc.... 286 Roving waste, li'ool 651 Rubber, india — Crude 513 MaTiuActures of, n. s. p. f 368 Mi]>of 513 St-rap or refuse 513 Vulcanized, manufactures of, ' Ji.s, p. f 369 .Subies 357 Ruchijigs 358 RuffliEgs, 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 Rutahagaseed 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 SafHower 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 1,54 Uranium 638 Samples — Absence of par. M, p. 83 Entry of, in bond par. J, subsec. 4, p. 93 Inspection of.- par. M, p. S3 Sampling ores and metals par. N, BUbsec. 1, p. 96 Sand :• 6l4 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 201 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 yam 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 Platinum 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 Sealoil 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 chenry 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 Arom'atic (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 Seeds — Continued. Corn salad Cotton " Oummin Eggplant.'.'.'.'.'.'.".".'.'.'.' ." ." ; Fennel... Fenugreek. '. [.][...___[ Flower [\ Grass " Hemp '." ...\\.\.\ Hoarhound ...._ Imported by Depattment " of Agriculture Kale ■".;;" Kohl-rabi "." " ' Linseed ." " Mangelwurzel Mustard Not edible, n. s. p. f N.s.p.f Of morbid growth, not edible — Advanced in value Crude Oil, n. s. p. f Parsley Parsnip Pepper Poppy Radish Rape Rutabaga Saint John's bread or bean . . . Sesamum Sorghum Spinach Sugar-beet Sugar cane for Turnip Seines — Flax , Hemp Ramie Seizure — For undervaluation par. I, Obscene articles par. G, Selenium Salts of Semiprecious stones — Cut but not set Manufactures of, n. s. p. f . . . . Semolina: Senegal Sensitized paper Separators, cream Serums Sesame Sesamimi seed Sesquicarbonate of soda Sewing-machine needles Sewing machines Sewing silk Shaddocks, in packages Shades — Bamboo Straw Wood Par. 212 595 595 212 595 595 595 595 595 595 577 212 212 212 595 595 ■•>05 2\\ 27 477 212 212 212 212 212 212 595 212 595 45 595 212 595 595 212 271 271 271 p. 80 p. 91 585 585 357 98 644 36 324 441 400 45 45 67 135 441 313 220 175 175 175 142 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 — ^' , ,„ Alu^num 143 Ccw^"^' covered with metal... 109 /J^per, rolled platea 147 , Cotton, n. a. p. f 264 .-' Iron or steel — / Coated with tin, etc 109 Cold hammered, etc 109 Cold roUed 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. s. 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 Ehooks — 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 Ribbone 819 Tassels 319 Threads : 319 Yarns 319 Bandings, n. s. p. f 316 Belts and beltings, n. s. p. f... 316 Bindings, n, s, p. f 816 Bolting cloths 422 Carded 311 Chenilles 314 Clothing, reiady-made,n.s. p. f. 317 Cocoons 599 Manufactiires of 311 Combed 311 Floss 313 Handkerchiefs, finished or un- finished, etc 315 Hatbands , n. s. 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, threads 313 Raw, yams 313 Ribbons, n. s. p. f 316 Sewing 313 Sleeve linings 254 Spun 312 Stripes 254 Thrown 313 Tram 313 Twist 318 143 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, scliappe 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 yarns — Flax 270 Hemp 270 Jute 267 Kamie 270 Sirup — • Cane juice 177 Fruit, n. s. p. f 247 Maple 178 Sisal grass 497 Cables of 268 Cordage of 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 Wildbirds 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 SlalAsg Sliver— Cotton. Ramie. .'. Slubbing wast" - -J- ■ - ■ - ■ ■ Sludge machinet. Smalts ■. Smelting, in bond, cA,- -^- "^ -j^ Snelled hooks ;^, subsec. 1, Snuff -. Flour -. Castile : . Castor-oil '.^ In individual packages Medicinal N.s.p.f Powder, n. s. p. f Toilet, perfumed Toilet, unperfumed Tooth ■ Sod oil Soda— Arseniate of . Ash Benzoate of Bicarbonate of Bichromate of Borate of Crude, n. s. p. f Carbonate of, crystal Caustic Chlorate of Chromate of Crystals Hydrate of Hyposulphite of Monohydrate Nitrate of Nitrite of Phosijhate of Prussiate of, yellow Sal Sesquicarbonate of Silicate of Sulphate of Sulphate of, crystallized Sulphid of Sulphite of Supercarbonate of Water Sodium -■ Solution of formaldehyde Solutions, pyroxylin Sorghum seed Sounds, fish, crude, n. s. p. f Sour-orange juice Souvenirs, exemption of, Ameri- cans returning from abroad Sova beans ■ Oil Spanish cedar Spangles Par. 101 254 92 250 270 651 441 63 p. 96 136 183 183 66 45 17 \ 66'^ 66 66 48 44 605 605 67 67 67 67 429 67 67 67 67 67 67 67 67 605 67 67 67 67 67 605 605 67 67 67 67 248 143 32 25 595 419 532 642 606 561 169 333 144 Spangles, glass, etc. — Articles of, not embroidered or appliquld, n. s. p. f ,, Curtains composed of, n. s. p,j/. Spanish brown, cedar. Sparkling wines - Spawn, musliroom. Special apparatus and/Djects to teach, the blind. Specimens — J' Botany ■*- Mineralogy Natural Hto=T Sperm oil..*: - Spermac^ °^^ Sipecfeic£p'^mes Specty^^ Bombay or wild mace /Cassia, cassia buds, and cassia vera / Cinnamon and chips Clove stems Cloves Ginger root Ground or unground Mace N.s.p.f Nutmegs Pepper, black or white Pepper, capsicum or red Pepper, cayenne Pimento Sage Spiegeleisen Spikes '..'. Cut, of iron or steel Spinach seed Spindle banding, cotton Spirit varnishes — Alcoholic Containing methyl alcohol Spirits, distilled Compounds or preparations of. Imitations of Method of determining proof of Venice turpentine Spirituous beverages, n. s. p. f Splice bars, iron or steel Split peas Sponge, platinum Sponges — Advanced in value Bleached Manufactures of , n. s. p. f Not advanced in value Spool thread, cotton Sprigs Sprinkler tops Sprocket chains Spun silk Spunk Spurs Square iron Stained window glass Stains Par. 333 333 55 648 243 212 426 607 607 607 44 561 91 91 235 235 235 235 235 235 235 235 235 235 235 235 235 235 235 518 554 554 212 262 16 58 237 239 241 238 635 240 108 209 578 68 68 68 68 251 554 164 126 312 608 609 103 655 63 Par. Stamps 610 Foreign postage 610 Foreign revenue CIO Staples, wire 554 Starch — 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 engines 165 locomotives 165 Stearin, oleo 562 Steatite 69 Crude 621 Steel- Alloys 110 Band 509 Band saws 1S9 Bars 110 Billets 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 Cogged 110 Crucible, etc 110 Mannfactures 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 — Continued. Par. Shapes 110 Shavings m Strings for musical instru- ments 373 Swaged 110 Tariff 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 235 Not edible 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, solved ged, 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 Bugosa 211 Saint Julien plum 211 Stone 614 Cliff 614 Freestone 99 Granite 99 Grindstones 100 Lava 99 Limestone 99 12714°— 13 10 Stone — Continued. Par. Lithographic plates 137 Monumental or building, n. s. T^Sf 99 ■ruttice 75 Rotten 614 Sandstone [ 99 Stone and sani^ n. s, p. f " ! 614 Stones — Curling.-. ■. ...-., 470 Flint, unground... ^gg Imitation precious,, __ 357 Lithographic, not en^aved'.'.! 535 Precious, cut but not «et 357 Precious, synthetic _ " 357 Semiprecious, cut but nol.^gj;" 357 Stoneware — Charms " 79 Gups 79 Lamps 79 Mugs ; . . "ii^ N.s.p.f 79 Ornaments 79 Pill tiles 79 Plaques 79 Salt'glazed 78 Statues and statuettes 79 Steios 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. s. p. f . 366 Musical instruments, "steel 373 Strips — Aluminum 143 Copper 147 Nickel 155 Stripes, silk 254 Strontia — Mineral carbonate of 615 Oxide of 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. Psj'- Ivory 339 Machined or brightened 138 Motier-of -pearl ..'. 339 N.s.p.f /.. 339 Stylographic pens ,i 157 Subacetate of copper /. 421 Sublimate, corrosive. . . .y 14 Substitutes — .' Cork ^- 340 Butter 195 Cheese 196 Sugar-beet seeA 595 Sugar candy-' , . , , , „„ Coverj^ dutiable 180 N. s.p'f 180 Sugar («ne-- j^fseed 595 unmanufactured 178 g-'gar— Drammgs 177 Grape 178 Machinery for manufacture of. 391 Maple 178 Sweepings 177 Sugar of milk 547 Sugars 177 Suits- — Combination, cotton, n. s. p. f . 261 Union, cotton, n. s. p. f 261 Sulphate of- — Alumina 6 Ammonia 395 Baryta 51 Barytes, artificial 51 Copper 421 Iron 462 Lime, artificial 51 Magnesia 42 Morphia 47 Potash 580 Quinia 584 Soda 605 ^ Soda, crystallized 67 Zinc 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, unenumerated articles imder 385-386 Sunn 497 Cables of 268 Cordage of 268 Sunshade sticks 383 Sunshades 383 Supercarbonate of soda 67 Surveying instruments 94 Suspenders — Par. Cotton 262 ■R'oolen 292 Swaged steel 110 Sweaters, cotton, n. s. p. f 261 Sweepings- — Gold and silver 565 Sugar 177 Sweetmeats 217 Swine 619 Sword blades 129 Swords 129 Synthetic — Alizarin 394 Camphor 36 Precious stones 357 T. T rails 587 TT, iron or steel 104 Table covers, cotton chenille 258 Table damask, cotton 263 Table damask, cotton, manufac- tures of, n. s. p. f 263 Table knives 130 utensils 134 aluminum 134 Tablet paper 326 Tablets, Braille 426 Tackle, fishing 136 Tacks, cut 554 Taggers iron or steel, coated with tm, etc 109 Taggers tin 109 Tagua nuts 620 Tailors' chalk 15 irons, cast-iron 125 Tails of wild birds 347 Talc, ground 69 Talcum 69 Crude 621 Tallow 622 Vegetable 498 Tamarinds 623 Tampico fiber 497 Cables of 268 Cordage of 268 Dressed, dyed, or combed 285 Tank bottoms, sugar 177 Tanks- Cylindrical 127 Tubular 127 Tanners' knives 130 Tannic acid 1 Tannin 1 Tanning material 624 Tantalum 102 Tape needles 135 Tapers 345 Tapes, flax, etc., n. s. p. f 278 woven 275 Tapestries, cotton 258 Tapestry Bi-ussels carpets 297 velvet carpets 296 Tapioca 625 Flour 625 147 Part Tar and oil spreading machines 441 Tar of 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 sweepings, for manufacturing 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 Terne 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. O, p. 84 Tetrachloride, carbon 19 Textbooks used in educational institutions 426 Textile grasses 497 Theatrical grease paints 48 Thorite 154 Thorium, oxide of and salts of 154 Thrashing machines 891 Thread- Cotton 250 Spool, cotton 251 Thread waste, wool 651 Threads — Artificial silk 319 Metal 150 Raw silk 313 Yarn 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 Flint 72 Tiles — Continued. Glass Glazed Gold-decorated Grooved and corrugated Hand.painted .Ornam&uted PiU [""[[.['.'.WW Stoneware .....' Quarrjr _ Semivitrified. .'.'.'.'..' Spar •...'.'".'... IJnglazed ■......'.'. Vitrified ".' ./__/_[ Timber — Logs, unmanufactured, ev Red cedar (Juniperus \"^1 giniana) Ship Time detectors Tincture of opium Tin- Grain Granulated In bars In blocks. In pigs Ore Oxide of, black Plates Coated with metal Scrap. Tinsel wire Tips- Lava Penholder- . . .• Tire fabric, cotton Tires- Car, iron or steel Iron or steel, locomotive Tissue paper Titanium Tobacco — Filler Stemmed or unstemmed, n. s. p. f Leaf Product of different coun- tries, mixed, stemmed, or unstemmed . Manufactured, reimported N.s.p.f Pipes, clay Pouches Scrap Stems Wrapper Defined Toilet articles powders preparations, drawback on. . par. O, soaps, perfumed y unperfumed water Tolidin Par. 96 72 72 72 72 72 72 72,79 72 72 72 72 72 647 647 1.G1 \7 631 631 631 631 631 631 631 109 109 631 109 150 82 157 262 142 142 323 102 181 181 181 181 404 182 381 381 182 632 181 182 642 48 ). 98 66 66 48 23 1^ Par. Tolu 9 Toluidine » 23 Toluol / 22 Tonka beans 70 Tools, machine 165 Toolsof trade, etc., of emi^nts.. • 582 Tooth harrows 391 soaps .f 48 Toothpicks of woody^ J-'4 Top waste, wool. ..^'- 651 Tops— Hairofalj^ca 306 Hair of J^ora goat 306 Springer 164 Tournay^pets - 294 Towelsr cotton, n. s. p. f 264 Toy j»arble8 342 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 TripoU 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 63$ Tuning forks - - 373 hammers 373 Turmeric 634 Tui-nip seed 212 Turpentine, Venice 635 spirits of 635 Turtles 636 Tusks, ivory 369 Twiner- 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 Typewriters 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 LTncoated 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 virus 400 Valerianic acid 387 Valerian oil '" 4g 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 Vamislies 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 339 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 VermiceUi 191 Vermilion reds 59 Vermuth 244 Vessels — par. Cast-iron ^25 Cylindrical or tubular 127 liiscount of duty on goods im- ported in, American Pnroi P^""- ■^' subsec. 7, p. 94 1 oreigq ^ar, supplies for Materials for repair of.. ^!!-..^'P-^^ Materials for P*^--"^' subsec. 6, p. 94 Materials tor repair of, with- drawal from Warehouse for. . nt TT ■* J oi i^'^- J) subsec. 6, p. 94 Of United States, «^criminat- ingduty... par. ■) .„,,v,„p. -, „ „<, Wrecked in waters orated' ^^ '' otates li^ T n q4. Vests, cotton, n. s. p. f t..' ''' ^'oa^ Vials, glass ':■.- ^°\ Views of United States, landscape, vki^ar;:::::::::;.".;;:;:;:;;:;::; ^ Vines, deciduous and evergreen. . . 2i\ Violin rosin 375 Virus, vaccine 400 Vitriol, blue 421 Vulcanized 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 G47 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 For 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. Par- Silk 599 Manufactures of 311 Slubbing, wool 651 Suitable for manufacture of paper 408 Tea, for manufacturing pur- poses 13 Thread, wool ^- 651 .. 651 .. 651 .. 651 Z: Top, wool.. Wool All other, »• s- P- i- Yam, wool 651 Waste material.^uty on, manufac- turing, boi^ warehouses ,/ par. M, p. 95 Watchcasf*- ,■•; 161 Watch c^^ls, enameled 161 .^wels 161 , movements 161 ^ movements, marking of 161 TCStches, parts of : 161 ,i^ater — Bay 242 Color drawings 652 Colors, n. s. p. f 376 Fowls, n. B. p. f 416 Soda 248 Waterproof cloth, cotton 254 Waters — Artificial mineral, n. s. p. f 249 Floral or flower, n. s. p. f 48 Mineral 249 Natural mineral, imitations of. 249 Wax- Manufactures of, n. s. p. f 367 Matches 3-45 Mineral 641 Vegetable 641 Wearing apparel 642 Cotton, n. B. p. f 261 Cotton or other vegetable fabric 256 Embroidered 358 Lace 358 Models of women's, entry of, in bond par. J, subsec. 4, p. 93 Of Americans returning from abroad 642 Of flax, etc 278 Of hides or skins of cattle, dog, or goat 348 Of persons arriving in United States 642 Silk, n. s. p. f 317 Webs- Flax 271 Flax, etc., n. s. p. f 278 Hemp 271 Eamie 271 Webbings — Flax, eto^ 278 Woolen 292 Wedges, iron or steel 122 Weeds 477 Manufactures of, n. s. p. f 368 Notedible 27 ^ Whalebone — Manufactures of , n. s. p. f Unmanufactiued Whale oil-T- American Rendered Wheat When dutiable Wheat flour When dutiable Wheat products, n. s. p. f When dutiable Wheels — ■ Emery Hubs for Railway Steel-tired, railway Whetstones Whip gut- Manufactures of, n. s. p. f Unmanufactured White-coated-surface paper White lead White phosphorus matches Whiting Wicking^ Candle, cotton, woven, braided, or twisted Lamp, cotton, woven, braided, or twisted Stove, cotton, woven, braided, or twisted Wild animals brought into the United States Wild birds, feathers, qidlls, heads, wings, tails, or sldns of Wild mace Willow Chip and split Furniture Manufactures of Prepared for basket makers' use Sheets or squares, of grass, etc. Wilton carpets Wind matches Window curtains — - Lace, cotton Lace, n. s. p. f Window glass — Common, bent, ground, etc. . . Stained or painted Window hollands, cotton Windows, glass Wine — Ginger Prune Rice Wines — Imitations of Sparkling Still In bottles or jugs In casks or packages N.s.p.f Wings of'wild birds Par. 368 643 561 44 644 644 644 644 644 644 343 647 142 142 507 366 443 324 56 345 60 262 262 262 398 347 235 335 173 173 173 173 335 294 345 265 358 90 655 254 95 244 247 244 241 243 244 244 244 244 347 151 Wire— Pali Barbed 645 Coated, etc 114^ Corset ckspa 114 Corset steels 114 Dress steels 114 Fencing, galvanized 645 Flat 114 For baKng hay 645 Galvanized 645 Lead " 153 Manufactured 114 Nails, wrought iron or steel. .. 554 Other than gold or silver, cov- ered with cotton, etc 114 Platinum 578 Rods, rivet, fence, etc 113 Round 114 Staples 554 Telegra-ph 114 Telephone 114 Other, n. s. p. f 114 Withdrawal of goods from ware- house, diity 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. a. p. f. 169 Box 169 Briar 168 Unmanufactured 168 Cabinet 169 Cedar 169 Cork, unmanufactured 464 Curtains 175 Ebony 169 Flour 647 Granadilla 169 Hair 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 878 Rosewood 169 Satinwood 169 Screens 175 Shades 175 Skewers, butchers' and pack- ers' 174 Tar 452 Toothpicks 174 Veneers of 169 Woods 648 Bamboo 648 ■ Box 648 Cabinet, all forms 648 Cedar 648 Woods — Continued. Ebony For tanning Granadilla. ^irwood IttCua malacca joints. Lanca^ood LignuiK^tje Myrtle Orange •-'.'.'.'.'." Pimento Pulp ■'■','..". Rattan ".'," Reeds, unmanufactiij^'j Rosewood ,"_ " Satinwood ',' Spanish cedar .",'"" Sticks of partridge ".",' Other, n. s. p. f \ Woodcuts Wool- Bur waste Carbonized Noils Card, waste Combed Dutch carpets Extract Flocks Gametted waste Grease, crude refined, n. a. p. f Half hose Hose Mungo Other animal Ring waste Roping Roving Waste Sheep Slubbing waste Steel .-.. Stockings Tariff designation Thread waste Top waste Tops Wastes Noils-- Shoddies All other, n. s. p. f Yam waste Yams Other, and hair, advanced Woolen art squares, n. s. p. f bandings bed sides, n. s. p. f beltings belts bindings braces bunting caroets 293 clothing, ready-made coat linmgs Par. 648 624 648 648 648 648 648 648 648 648 648 647 648 648 648 648 648 648 648 652 65\ 651 651 651 286 299 651 651 651 44 44 288 288 651 650 651 286. 286 651 650 651 111 288 304 651 651 286 651 651 651 651 651 287 286 303 292 303 292 292 292 292 290 -303 291 290 151 Par. Woolen cords 292 cords and tassels 292 covers, n. s. p. f ''SOS dress goods, women's avd children's y... 290 hassocks, n. s. p. f . . ^ 303 It-aUan cloths ^ 290 mats, n. s. p. f '- 303 n.s.p.f 290 ribbons ^ .- 292 rugs for flofflf, n. b. p. f 303 screens, D.S. p. f 303 shawls... 291 susp^f^rs 292 W^h#gs 292 Wools andjBiair on skin of animals, etc--^- 650 Worlaiil— wonze 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.s.p.f 376 Over 100 years old 656 Photographs 654 Production of American artists abroad 655 Worm gut — Manufactures of, n. o. p. f 366 Unmanufactured 443 Woven articles, finished or unfin- ished, n. B. p. f 284 Woven fabrics 358 Asbestos 367 Plain, not of flax, etc 283 Plain, of single jute yarn 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 828 Wreaths 347 Wrecked goods, entry of par. L, p. 94 Writing paper 326 Wrought ii'on 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 Kaw silk 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. Zafter 657 Zante currants 218 Zinc-bearing ores 162 Regulations for importing 162 Zinc — Chloride of 62 Dust 163 In blocks, pigs, cir sheets 163 Manufactures of, n. s. p. f 167 Old and worn-out 163 Oxide of 61 Sulphate of 62