, i&a l^fes's^.^i Hi ti i3fc - ,;; v \ .•■.,.-/m- 2fe : /> ip^ iSI .V* ..■■VC-';^Vv,. ■^•'■5-,rA,'-;-J S' - Cornell University Library H J 6085 1890.R1I9 The new tariff laws enacted by the fifty 3 1924 014 051 431 THE _AZ Tew Tariff Laws EN-UTKI) BY THE FIFTY-FIRST CONGRESS. liiiraStt sag; * ■.!.■'•-■ .;■■» llIP .Jhe Tariff of 1890, showing the Old and the &; New Rates. ;'K»-: II. The Administrative Tariff Act. COMPLETE. (COPYRIQHT, 1SOO, DY 31. J. IVERS & Co.) : v,"A m :f»:j=l3:oii3, 10 cents. NEW YORK: A. J. IVERS & CO., PUBLISHERS, 80 Nassau Street. STANDARD RECITATIONS BY BEST AUTHORS. A Choice Collection of Beautiful Com positions, w cabefdixt composed fob '■■■ - School, Lyceum, Parlor, and oilier Kntcrtalnmrats. By BTUNCES P. SULUVAil. CONTENTS OK NOr. 1. PAGE Sheridan's Ride. T. B Read . ....... 8 . Barbara Frietchie. J, G. Whittier. . . . 4 - Liamlefs Soliloquy on Death. Sliaks- , l>eare ;...,.. * 4 The Shjp of State; . Longfellow 5 War' Eli. Browning: ;.:..; .6 Cato on the Immortality-of.the'Soul. . Addison.- -i'.^-V-;. .,.,..,= =.. 5 My Country. Anonymous .-;... 5. (Ardinal Wolsey's Farewell to Pow«r. Shakspeare . . . 4 To My Mother.' Forrester " 6 What makes a Hero. Henry Taylor. . 7 America. Bryant.... „ . 7 TheKelon. ill. O. Lewis 7 Ode to Fear. Collins..-* ..' » 8' Dorkins' Night.' ^.Anonymous 8 Warren's AddreBs..: J Pierpout. ...,f. -0 Return of the Dead. Proctor....*... 9 To a SkulL Anonymous. ..,..'...., i 9 The Pauper's Death-Bed. Caroline B. Southey, .'.... . r .is..= -. . 10 ' The Glove and the Lion?. Leigh nunt. 10 Marco Bozzaris. 1 itz-Greene Halleck. ] 1 The Last Man. Campbell .?•..*. <...;., 11 Kearney at Seven Fines. ]2f C. Stead-* man v.... *.. 12 The Gambler's W:fe Crates 13 - The Battle of Fontenoy. Thomas Davis . ,j 14 Over the River. Nancy A, M. Priest. . 15 Xife. Henry-King ......; 15 Bivouac 1 of the Dead. Theodore O'Hara... '..'. i..» 15 When the Tide Goes Out:! Anony- mous .... . ....;. 16 The 1 iruniard's Dream. O. W. Deui- son 16 ITobody's Child.. Philo H. Child :... . 17 One in Bine and One In Gray. Wm.i Ward. ,.,„.....* 1? .rfan was made to Mourn. Robert Burns...... , 18 The Collier's Dving Child, Farmer.. 19 Where Man Should Die. Anonvmous.:i9 Red Riding Hood. J. G. Whittier ... 20 The Arab's Farewell to his Steed. Mrs. Norton ...,........;. . .... 20* The Futility of Faroe. H, TC. White . 21 3omcboily'*Daritag' " War Lyrics of theSouti" ....'. .... 21 Teaming. J. Brennan RolKJall. N. P. Sbephert Wher the Lamp Is Shattered'. Percy Bysshn.Sheliey. „ -,' ".. Rtng'out Wild neils. Tennyson . TheDownfall of Poland. Campbell . Elegy i Written in a Gduntry Cliurch- . "> , Yard.'. Gray .;.....'. The Weaver.. ....„..-,. The Memory of the Dead. Anony- mous ..,./. v ..,.rt .;. The Reconciliation. John Banim..,. The Bells ofShandori. Father Front:. Look Aloft. J. Lawrence Curfew must not Ring To Night. - Anonymous. *./ Persevere. J. Brougham .'. The .Baron's Last Banquet. . A. G. Greene i .'. The Inriuiry.' Charles Mackay The Relief of LucKnow. Roht. Lowell. TheWater-Mill. D. G. Mitchell...... Dying Call fornian.... Bin'gen on the Rhine, 'Mrs. Norton. . Beauti f nl Snow. * *.....'.. .V. The Charge of the Light Brigade, Tennyson, ...: The Dying Soldier ................... Jim Bludso. Jphn Hay.. ;.... Somebody's Mother .. .............. I'd offer Thee this Hand of Mine The Bridge The Polish Boy. Ann S. Stephens...: Why should ti.e Spirit of Mortals be Proud....... ..,......:.... .. Betsy Destroys the Paper. D. R. Locke..... v There's None like a Mother if ever so Poor. The Song of the Sword. Anonymous. The Mistletoe Bough. Anonymous The Old Arm by whatever name designated, per lb 2££, iron and steel. 15 "" All metal produced from iron or its ores, which is cast and malleable, of what- ever description or form, without regard to the percentage of carbon contained therein, whether prqduced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, Clapp-Griffiths, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granu- lar or fibrous in structure, which is cast and malleable, excepting what is known as malleable iron-castings, shall be classed and denominated as steel. ; No article not specially provided for in this act, wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel here- in provided for, or ot which such tin plate, terne plate, sheet, plate, hoCp, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate Of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, ^ or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. On all iron or steel bars or rods of whatever shape or section, which are cold rolled, cold hammered, or polished in any way in addition to the ordinary process of hot rolling or hammering, there shall be paid one-fourth of one cent per pound in addition to the rates provided in this act ; and on all strips, plates, or sheets of iron or steel of whatever shape, other than the polished, planished, or glanced sheet iron or sheet steel hereinbefore provided for, which are cold rolled, cold ham- mered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smooth only, herein- before provided for, there shall be paid one and one-fourth cents per pound in ad- dition to the rates provided in this act upon plates, strips, or sheets of iron or steel of common or black finish ; and on steel circular saw plates there shall be paid one cent per pound in addition to the rate provided in this act for steel saw plates. -MANUFACTURES OF IRON AND STEEL. New rate. Old rate. Anchors, or parts thereof, of iron or steel, mill-irons and millicranks of wrought-h'on, and wrought-iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam-engines, and loco- motives, or parts thereof, weighing each twenty- five pounds or more, per lb 1 8-10c 2c , Axles, or parts thereof, axle-bars, axle-blanks, or forg- ings for axles, whether of iron or steel, without refer- ence to the sfage or state of manufacture, per lb . . .2c 2|c Trovided, That when iron or steel axles are imported fit- ted in wheels, or parts of wheels, or iron, or steel they shall be dutiable at the same rate as the wheels in which they are fitted. Anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, per lb 2£ 2c Blacksmiths' hammers and sledges, track tools, wedges and crowbars, whether of iron or steel, per lb. .... . .2^c 2}c Boiler or other tubes, pipes, flues and stays of wrought- iron or steel, per lb 2£ 8c Tubes , 3ic Bolts, with or without threads or nuts, or bolt-blanks, and finished hinges or hinge-blanks, whether of iron '\ or steel, per lb , ...2ic 2Jc Card-clothing, manufactured from tempered steel wire, per square foot 50c 45c All other, per square foot 25c 25c Cast-iron pipe of every description, per lb 9-10c lc Cast-iron vessels, plates, stove-plates, andirons,, sad- irons, tailors' irons, hatters' irons and castings of iron, not specially provided for in this act, per lb. . .1 2-1 0c lie Casting of malleable iron not specially provided in this act, per lb lie 2c Cast hollow-ware, coated, gjazed or tinned per lb 3c 8c 16 New rate. Old rate. Chain or chains of all kinds, made of iron or steel, not less three-fourths of one inch in diameter, per lb. .1 6-10c lfc Less than three-fourths of one inch and not less than three-eighths of 'one inch in diameter, per lb 1. 8-10c 2c Less than three eighths of one inch in diameter, per lb . 2Jc Zhc .But no chain or chains of any description shall pay a ' lower rate of duty than 45 per centum ad valorem. CUTLERY. ".Ten-knives or pocket-knives of all kinds, or parts thereof, and erasers, or parts thereof, wholly or partly manufactured , valued at not more than 50 cents per dozen, per dozen 12c 50 p c ad val "Valued at more than 50 cents per dozen and not exceed- ing $1.50 per dozen, per dozen 50c 50 p c ad val Valued at more than $1.50 per dozen and not exceeding ■_ $3 per dozen, per dozen $1 50 p c sA val Valued at more than $3 per dozen, per dozen .$2 50 p c ad val And in addition thereto on all the ahove, 50 per cent ad valorem. Razors and razor-blades, finished or unfinished, valued at less than $4 per dozen, per dozen $1 50 p c ad val Valued at $4 or more per dozen, per dozen $1 75 50 p c ad val And in addition thereto on all the above razors and razor-blades 30, per cent ad valorem. Swords, sword-blades and side-armsj ad valorem.. . . . ..35 p c 35 p c Table-knives, forks, steels and all butchers', hunting, kitchen, bread, butter, vegetable, fruit, cheese, plumbers', painters', palette and artists' knives of all sizes, finished or unfinished, valued at not more than $1 per dozen pieces, per dozen 10c 35 p c Valued at more than $1 and not more than $2, per dozen ;' 35c 35 p c Valued at more than $2 and not more than $3, per dozen 40c 35 p c Valued at more than $3 and not more than $8, per , . dozen $1 ",' 35 p c Valued at more than $8, per dozen .$2 35 p c And in addition upon all the above-named articles, 30 per cent ad valorem. ' AH carving and cooks' knives and forks of all sizes, fin- ished or unfinished, valued at not more than $4 per dozen pieces, per dozen .' $1 35 p c 'Valued at more than $4 and not more than $8, per dozen pieces $2 35 p c Valued at more than $8 and not more than $12, per dozen pieces $3 35 p c ■Valued at more than $12, per dozen pieces $5 35 p c And in addition upon all the above-named articles, 30 per cent ad valorem. i ;files, file-blanks, rasps and floats, of all cuts and kinds, ' v four inches' in length and under, per dozen 35c 35c Over four inches in length, and under nine inches, per dozen 75c 75c i ■Nine inches in length and under fourteen inches, per doz tn $1 30 $1'50 Fourteen inches in length and over, per dozen $2 $2 50 FIREARMS. Muskets and sporting rifles, ad valorem 25 p c > 25 p c All double-barrelled, sporting, breech-lbading shotguns valued at not more than $6 each $1 50 35 p c Valued at more than $6 and not more than $12 each . . .$4 35 p c 17 New rate. Old rate. Valued at more than $12 each. .$6 35 p c And in addition thereto on all the above, 35 per cent ad valorem. Single-barrel breech-loading shotguns $1 & 35 p c 35 p c Revolving pistols valued at not more than $1.50 each. .40c 35 p c "Valued at more than $1.50 .' $1 35 p c And in addition thereto on all the above pistols, 35 per cent ad valorem. Iron or steel sheets, plates, wares, or articles, enameled or glazed with vitreous glasses, ad valorem '.45 p c 45 p c Iron or steel sheets, plates, wares, or article's, enameled or glazed as above with more than one color, or ornamented, ad valorem ^ 50pc 45 pc NAILS, SPIKES, TACKS AND NEEDLES. Cut nails and cut spikes of iron or steel, per lb lc l£c Horseshoe nails, hob nails, and all other wrought iron or steel nails not specially provided for in this act, per lb , .- 4c 4c "Wire nails made of wrought iron or steel, two inches long and longer, not lighter than number twelve wire gauge, per lb v ... 3c- 4c From one inch to two inches in length, and lighter than number twelve, and not lighter than number sixteen wire gauge, per lb 2Je 4c Shorter than one inch and lighter than number sixteen wire gauge, per lb . . .' 4c 4c Spikes, nuts and washers, and horse, mule, or ox shoes, of wrought iron or steel, per lb .1 8-10c 2c Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, per thousand 2Jc 2^c Exceeding sixteen ounces to the thousand, per lb 2fc 3c Needles for knitting or sewing machines, crochet-needles and tape needles and bodkins of metal, ad valorem 35 p c 25 & 35 p c jNeedles, knitting, and all others not specially provided for in this act, ad valorem .25 p c 25 p c PLATES. Steel plates cjgraved, stereotype plates, electrotype plates, and plates of other materials, engraved or lithographed, for printing, ad valorem . . . .25 p c 25 p c Railway fish plates, or splice-bars, made of iron or steel, ^ per lb lc IJc Rivets of iron or steel, per lb 2Jc s 2£p Saws : Cross-cut saws, per linear foot 8c 8c Mill, pit and drag-saws, not over nine inches wide, per linear foot .j :10s 10c Over nine inches wide, per linear foot 15c 1 5c Circular saws, ad valorem 30 p e 30 p c Hand, back and all other saws, not specially provided for, ad valorem ,. 40 p c 40 p c Screws, commonly called wood-screws, more than two inches in length, per lb 5c 6c Over one inch and not more than two inches in length, per lb 7e 8c Over one-half inch and not more than one inch in length, per lb 10o 10c One-half inch and less in length, per lb 14e 12c "Wheels, 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, wholly or partly manufactured, per lb 2Jc 2^c 18 ^ New rate. Old rate. Ingots, cogged ingots, blooms, or blanks for the same, without regard to the degree of manufacture, per . . lb lfc 2c . • Provided, That when wheels or parts thereof, of iron or steel, <»re imported with iron or steel axles fitted in them, the wheels and axles together shall be AutU able at the same rate as is provided for the wheels when imported separately. MISCELLANEOUS METALS AND MANUFACTURES OF. Aluminium or aluminum, in crude form and alloys of any kind in which aluminum is the component ma- terial of chief value, per lb '. 15c Free. Antimony, as regulus or metal, per lb fc 10 p c Argentine, albata, or German silver, unmanufactured, ad valorem .'. 25 p c 25 p c Brass, in bars or pigs, old brass, clippings from brass or ■ Dutch metal, and old sheathing, or yellow metal, fit only toy remanufacture, per lb l^c l£c Bronze powder, per lb '..\ 12c 15 p c Bronze or Dutch metal*, or aluminum**, in leaf, per package of 100 leaves 8c *10 p c **45 p c= COPPER. Imported in the form of oresi per lb. on each lb. of fine copper contained therein ^c 2£c Old, fit only for remanufacture, clippings from new, and all composition metal of which copper is a compo- nent material of chief value, not specially provided for, per lb : j lc 3c Regulus of, and black or coarse copper, and copper ce- ment, per lb. on each ' lb. of fine copper contained therein .. . . lc 3£c * In plates, bars, ingots, Chili or other pigs, and in other forms not manufactured, not specially provided for, per lb. r l^c 4c Rolled plates, called braziers' copper, sheets, rods, pipes, i and copper bottoms, also sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, ad valorem ' 35 p c 35 p c GOLD AND SILVER. Bullions and metal thread of gold, silver, or other metals, not specially provided for in . this act, ad valorem 30 p c 25 p c Gold-leaf, per package of 500 leaves $2 ' $1 50 Silver-leaf, per package of 500. leaves 75c 75c LEAD. Ore and dross, per lb l-|c l^c Provided, That silver ore and all other ores containing lead shall pay a duty of one and a half cents per lb. on the lead contained therein, according to sample and assay at the port of entry. Pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead, fit only to be remanu- f actured, per lb 2c 2c Sheets, pipes, shot, glaziers' lead, and lead wire, per lb. . 2£c 3c Metallic mineral substances in a crude state and metals unwrought, not specially provided for, ad valorem . .20 p c 20 p c Mica, ad valorem 35 p c Free. NICKEL. Nickel, nickel oxide, alloy of any kind in which nickel is the component material of chief value, per lb 10c 15c 19 New rate. Old rate. Pens, metaMc, except gold pens, per gross 12c 12c Pen-holder tips,* pen-holders, or parts thereof,* gold pens,** ad valorem 30 p c *30 p c **45 p c Pins, metallic, solid-head or other, including hair-pins safety pins, and hat, bonnet, shawl, and belt pins, ad valorem 30 p c 30 p c Quicksilver, per lb 10c 10c 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. Type-metal, per lb., for the lead contained therein l^c 20 p c New types, ad valorem ' 25 p c 25 p c Tin: On and after July 1, 1893, cassiterite or black oxide of tin, and bar, block and pig tin, per lb. ; .4c Free. Provided, That unless it shall be made to appear to the satisfaction of the President of the United States (who shall make known the fact by proclamation) that the product of the mines of the United States shall have exceeded five thou- sand tons of cassiterite, and bar, block and pig tin in any one year prior to July first, eighteen hundred and ninety-five, then all imported cassiterite, bar, - block and pig tin shall after July first, eighteen hundred and ninety-five, be admitted free of •duty. :, "WATCHES. Chronometers, box or ship's, and parts thereof, ad va- lorem 10 p c 10 p c "Watches, parts of watches, watch-cases, watch move- ments, and watch-glasses, whether separately packed or otherwise, ad valorem 25 p c 25 p c . ZINC OE SPELTEE. Zinc in blocks or pies, per lb , . . . ljc l^c Zinc in sheets, per lb 2Jc 2|c Zinc, old and worn out, fit only to be remanufactured, per lb lie lie Manufactures, articles or wares, not specially enumerated or provided for, composed wholly or in'part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or any other metal, and whether partly or wholly manufactured, ad valorem.45 p c 45 p c SCHEDULE D. WOOD AND MANUFACTURES OF. New rate. Old rata. Timber, hewn and sawed, and timber used for spars and in building wharves, ad valorem 10 p c 20 p c Timber, squared or sided, not specially provided for in this act, per cubic foot • ic lc Sawed boards, plank, deals and other lumber of hem- lock, white wood, sycamore, white pine* and bass- wood, per thousand feet board measure $1 $1 *$2 Sawed lumber, not specially provided for in this act, per thousand feet board measure. $2 $2 Put when lumber "of any sort is planed or finished, in addition to the rates herein provided there shall be levied and paid for each side so planed or finished fifty cents per thousand feet board measure ; and if planed on one side and tongued and grooved, $1 per thousand feet board measure ; and if planed on two sides, and tongued and grooved, $1.50 per thousand feet board measure ; and in estimating board measure under this schedule no deduction shall be made on board measure 20 on account of planing, tonguing and grooving: Provided, That in case any for- eign country shall impose an export duty upon pine, spruce, elm, or other logs, or upon stave bolts, shingle wood, or heading blocks exported to the United States from suah country, then the duty upon the sawed lumber herein provided for, when imported from such country, shall remain the same as fixed by the law in force prior to the passage of this act. (Old rates the same — except .as to white pine- — as follows : On hemlock, white wood, sycamore and basswood, planed or finished on one side, $1.50 perM.; planed or finished on two sides, $2 per Mi; planed on oneside and tongued and grooved, $2 per M.; planed on twosides and tongued and grooved, $2.50 per M. On all other sawed lumber, not specially provided for, planed or finished on one side, $2.50 per M.; planed or finished on two sides, $3 per M.;, planed on one side and tongued and grooved, $3 per M. ; planed on two sides and : tongued and grooved, $3.50 per M. N. B. — It should be observed that under th* new law the rate on white pine is $1 per M. less than under the old law.) New rate. Old rate. Cedar: On and after March 1, 1891, paving posts, rail- road ties and telephone and telegraph poles of cedar, ad valorem 20 p c Free. Sawed boards, plank, deals, and all forms of sawed cedar, lignum-vitEe, lancewood, ebony, box granadilla, ' mahogany,rosewood, satinwood.and all other cabinet woods not further manufactured than sawed, ad va- , lorem '. , 15 p c $2 per M. Veneers of wood and wood unmanufactured, not special-' ly provided for, ad valorem 20 p c 35 p c Pine clapboards, per thousand. . . , $1 $2 Spruce clapboards, per thousand^ $1 50 $1 50 Hubs for wheels, posts, last-blocks, wagon-blocks, oar- blocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, ad va- lorem 1 20 p c 20 p c Laths, per 1,000 pieces 15c 15c Pickets and palings, ad valorem • 10 p c 20 p c White pine shingles, per 1,000 20c 35c AJ1 other, per 1,000 ., 30c 35c Staves of wood of all kinds, ad valorem 10 p c 10 p c Casks and barrels (empty), sugar-box shooks, and pack- ing-boxes and packing-box shooks, of wood, not specially provided for, ad valorem 30 p c 30 p c Chair cane, or reeds, wrought or manufactured from rat- tan or reeds, and whether round, square, or in any other shape, ad valorem 10 p c 10 p c House or cabinet furniture, of wood,whollv** or partly finished,* manufactures of wood, or of which wood is the component material of chief value, notspecial- *30p c ly provided for in this act,** ad valorem 35 p c **35 p c SCHEDULE E. SUGAR. On and after July 1, 1891, and until July 1, 1905, there shall be paid, from any moneys in the Treasury not otherwise appropriated, under the provisions of sec- tjon 3,689, of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or sugar-cane grown within the United States, or from maple sap produced within the United States, a . bounty of two cents per pound ; and upon such sugar testing less than ninety de- grees by the polariscope, and not less than eighty degrees, a bounty of one and and tiiree-fourths cents per pound, under such rules and regulations as the Com-- 21 missioner of Internal Revenue, with the approval of the Secretary of the Treas- ury, shall prescribe. The producer of said sugar to be entitled to said bounty shall have first filed prior to July 1 of each year with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed ■to be produced in the current or next ensuing year, including the numberof maple trees to be tapped, and an application for a license to so produce, to be accom- panied by a bond in a penalty, and with sureties to be approved by the Commis- sioner of Internal Revenue, conditioned that he will faithfully observe all rules: and regulations that shall be prescribed for such manufacture and production of sugar. The Commissioner of Internal Revenue, upon receiving the application and bond hereinbefore provided for, shall issue to the applicant a license to produce sugar from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States at the place and with the machinery and by the methods described in the application; but said license shall not extend beyond one year from the date thereof. No bounty shall, be paid to any person engaged in refining sugars which have been imported into the United States or produced in the Unitsu States, upon which the bounty herein provided for has already been paid or applied for, nor to ■ any person unless he shall have first been licensed as herein provided, and only upon sugar produced by such person from sorghum, beets/ or sugar-cane grown within the United States, or from maple sap produced within the United States. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regulations for the manufacture of sugar, sorghum, beets, or sugar-cane grown • within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof. And for the payment of these bounties the Secretary of the Treasury is author- ized to draw warrants on the Treasurer of the Uuited States for such sum as shall be necessary, which sum shall be certified to him by the Commissioner of Internal Revenue, by whom the bounties shall be disbursed, and no bounty shall be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than 500 pounds. Any person, who shall knowingly refine or aid in the refining of sugar imported into the United States or upon whiph the bounty herein provided for has already* been paid or applied for, at the place described in the license issued by the Com- missioner of Internal Revenue, and any person not entitled to the bounty herein provided for, who shall apply for or receive the same\ shall be guilty of a misde- meanor, and, upon conviction thereof, shall pay a fine not exceeding five thousand dollars, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court. New rate. OM rat«. All sugars above number sixteen Dutch standard in color shall pay a duty of per lb ^ 3c & &£c Provided, That all such sugars above number sixteen Dutch standard in color shall pay one-tenth of one cent per po'und in addition to the rate herein provided for, when exported^ from, or the product of any country when and so long as such country pays or shall hereafter pay, directly or indirectly, a bounty on the expor- tation of any such sugar which may be included in this grade which is greater than is paid on raw sugars of a lower saccharine strength ; and the Secretary of the- Treasury shall prescribe suitable rules and regulations to carry this provision into effect : And provided .further, That all machinery purchased abroad and erected in a beet-sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, eighteen hundred and nine-two : Provided, That any duty collected on any of the above-described machinery purchased abroad and imported into thei ■ United States for the uses above indicated since January first, eightaen hundred and ninety, shall be refunded. Sugar candy and all confectionery, including chocolate confectionery, made wholly or in part of sugar, val- ued at twelve cents or less per pound, and on sugars 1 after ijeing refined, when tinctured, colored, or in any way adulterated, per lb , 5c 5c & 10c 22 New rate. Old rata. All other confectionery, including chocolate confec- tionery, not specially provided for, ad valorem 50 p c 50 p c Glucose, or grape sugar, per lb Jc 20 p c That the provisions of this act providing terms for the admission of imported sugars and molasses and for the payment of a bounty on sugars of domestic pro- duction shall take effect on the 1st day of April, 1891. Provided, that on and after the 1st day of March, 1891, and prior to the 1st day of April, 189i, sugars not exceeding No. 16 Dutch standard in color may be refined in bond without payment of duty, and such refined sugars may be transported in bond and stored in bonded warehouse at such points of destination as are provided in existing laws relating to the immediate transportation of dutiable goods in bond under such rules and regulations as shall be prescribed by the Secretary of the Treasury. SCHEDULE F. TOBACCO AND MANUFACTURES OF. New rate. Old rate. Leaf tobacco suitable for cigar wrappers, if not stemmed, perlb .* $2 75c If stemmed, per lb $2 75 $1 Provided, That if any portion of any tobacco imported in any bale, box; or package, or in bulk shall be suit- able for cigar wrappers, the entire quantity of to- bacco contained in such bale, box, or package or bulk shall be dutiable as above. (New.) All other tobacco in leaf, unmanufactured and not stemmed, per lb '. . .35c 35c If stemmed, perlb „ .50c 40c Tobacoo, manufactured, of all descriptions, not specially enumerated or provided for, per lb 40c 40c Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled scented, or otherwise, of all descriptions, per lb. .50c 50c Cigars, cigarettes, and cheroots of all kinds, per lb $4 50 & 25 p c $2 50 & 25 p a Paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. SCHEDULE G. AGRICULTURAL PRODUCTS AND PROVISIONS. ANIMALS, LIVE. _ , , New rate. Old rate Horses and mules, per head $30 20 p c Provided, That horses valued at $150 and over shall pay a duty of 30 per centum, ad valorem. Cattle, more than one year old, per head $10 20 p c One year old or less, per head $2 20 p c Hogs, per head $150 20 p c , Sheep, one year old or more, per head $1 50 20 p c Less than one year old, per head 75c 20 p c All other live animals, not specially provided for in this act, ad valorem 20 p c 20 p c v 23 BREADSTUFFS AND FARINACEOUS SUBSTANCES. New rate. Old rate. Barley, per bushel of 48 lb 30c 10c Barley-malt, per bushel of 34 lb .45c 20c Barley, pearled, patent, or hulled, per lb , . . 2c -JC Buckwheat, per bushel of 48 lb 15c 10 p c Corn or maize, per bushel of 56 lb 15c 10c Corn meal, per bushel of 48 lb 20c « 10c Macaroni, vermicelli, and all similar preparations, per lb .2c Free Oats, per bushel .1 .15c 10c Oatmeal, per lb lc -Jc Rice, cleaned, per lb 2c 2|c Uncleaned, per lb lie l\o Paddy, per lb £ ljc Rice-flour and rice meal, per lb Jc 20 p c Rice, broken, which will pass through a sieve known commercially as- No 12 wire sieve, per lb ie New. Rye, per bushel 10c 10 Rye-flour, per lb ic -Jc Wheat, per bushel ■ 25c 20c Wheat-flour, ad valorem 25 p c 20 p c DAIRY PRODUCTS. Butter, and substitutes therefor, per lb. . , .6c 4c Cheese, per lb 6c 4c Milk, fresh, per gallon 5c 10 p c Milk, preserved or condensed, including weight of pack- ages, per lb 3c 20 p e Sugar of milk, per lb 8c Free. FARM AND FIELD PRODUCTS. Beans, per bushel of 60 lb 40c 10 p c Beans, peas, and mushrooms, prepared or preserved, in tins, jars, bottles, or otherwise, ad valorem 40 p c 30 p c Broom-corn, per ton , $8 Free Cabbages, each -. 3c 10 p c Cider, per gallon 5c 20 p c Eggs, per dozen 5c Free Eggs, yolk of, ad valorem 25 p c 20 p c Hay, per ton .' $4 $2 Honey, per gallon '. 20c 20c Hops, per lb 15c 8c Onions, per bush 40c 10 p c Peas, green, in bulk or in barrels, sacks or similar pack- ages, per bush, of 80 lb ...40c 10 p c Peas, dried; ptr bush ■-,»- 20c 30 p e Splitpeas, per bush, of 601b 50c 20 p c Peas in cartons, paper, or other small packages, per lb.lc New Plants, trees shrubs, and vines of all kinds, commanly knowa as nursery stock, not specially provided for, ad valorem 20 p c Free. Potatoes, per bush, of 60 lb .25c 15c SEEDS. Castor beans or seeds, per bush, of 50 pounds 50c 50c Flaxseed or linseed, poppy seed and other oil seeds not specially provided for, per bush, of 56 pounds 30c 20c But no drawback shall be allowed on oil-cake made from imported seed. Garden seeds, *agricultural seeds, and other seeds, not specially provided for in this act, ad valorem 20 p c 20 p c v *Free. 24 New rate. (Mdrate. Vegetables of all kinds, prepared or preserved, including *pickles and sauces of all kinds, not specially pro- vided fdr, ad valorem 45pc J™P C *35 p c "Vegetables in their natural state, not specially provided for in this act, ad valorem 25pc 10 p c Straw, ad valorem , 30 p c Free. Teazles, a dvalorem 30 p c Free. FISH. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than 5 inches long, , 4 inches wide and Si inches deep, per whole box 10c 10c In half-boxes, measuring not more than 5 inches long, 4 inches wide, and 1| inches deep, each 5c 5c In quarter-boxes, measuring not more than 4f inches long, 3£ inches wide, and 1J inches deep, each "... 8* 3ic When imported in any other form, ad valorem 40 p c 40 p c Fish, pickled, in barrels or half-barrels, and mackerel or salmon, pickled or salted, per lb ..lc lc Fish, smoked, dried, salted, pickled, frozen, packed in ice, or otherwise prepared for preservation, and fresh fish* not specially provided for, per lb. . . f c |c *Free. Herrings, pickled or salted, per lb -Jc -Jc Herrings, fresh, per lb ..Jc Free. Fish in cans or packages made of tin or, other material, except anchovies and sardines and fish packed in any other manner, not specially enumerated or provided for, ad valorem 30 p c 25 p c & 30 p o Cans or packages made made of tin or other metal, containing shell fish admitted free of duty, not exceeding one quart in contents, per dozen cans or packages 8c 18c When exceeding one quart, additional duty per dozen for each additional half quart or fractional part thereof 4c 9c Provided, That until June 30, 1891, such cans or packages shall be admitted as /low provided by law. FRUITS AND NUTS. Fruits— Apples, green or ripe, per bushel 25c Free. Applet, dried, desiccated, evaporated, or prepared in any manner, and not otherwise provided for, per lb 2c Free. Grapes, per bbl. of three cubic feet capacity or fractional part thereof". 60 And in addition thereto a duty of 30 per centum ad valorem upon the boxes or barrels containing such oranges, lemons, or limes. (*01d rates — Oranges : Half -boxes, 13c; boxes, 25c j other packages, 20 per cent ; bulk, $1.60 per M. 25 T „ ,, „,,, .,„ , • New rate. Old rate. Lemons: Half-boxes, 16c ; boxes, 80c; other packages, 20 per cent ; bulk, $2 per M. Limes : 20 per cent.) Raisins, per lb 2^ 3+-Jtif *\c Cloaks, dolmans, jackets, talmas, ulsters or other put- side garments' for ladies' and children's apparel and goods of similar description, or used for like pur- poses, composed wholly or in part of wool, worsted the hair of the camel, goat, alpaca, or other animals, made up or manufactured wholly or in part, per lb. and ad valorem 49ie & 60 p c 45c & 40 * * On webbings, gorings, suspenders, braces, beltings, bindings, braids, galloons, fringes, gimps, cords, cords 35 New rate. Old rate. and tassels, dress trimmings, laces, and embroid- eries, head nets, buttons, or barrel buttons, or but- ' * tons of other forms, for tassels or ornaments, wrought by hand or braided by machinery, any of the foregoing which are elastic or non-elastic, made of wool, worsted, the hair of the camel, goat, alpaca or other animals, or of which wool, worsted, the nair of the camel, goat, alpaca or other animals is a com- ponent material, per lb. and ad valorem 60c & 60 p c • 30c & 50 p c Aubusson, Axminster, Moquette and Chenille carpets, figured or plain, carpets woven whole for rooms, and all carpets or carpeting of like character or description, and Oriental, Berlin and other similar rugs, per square yard and ad valorem 60c & 40 p c 45c & 30 p c Saxony, Wilton and Tournay velvet carpets, figured or plain, and all carpets or carpeting of like character or description, per square yard and ad valorem 60c & 40 p c 45c & 30 p c Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, per square yard and ad valorem 44c & 40 p c 30c & 30 p e Velvet and tapestry velvet carpets, figured or plain, printed on the warp or otherwise, and all carpets or carpeting of like character or description, per square yard and ad valorem 40c & 40 p c 25c & 30 p c Tapestry Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, printed on the warp or otherwise, per square yarjl and ad valorem 28c & 40 p e 20c & 30 p c Treble ingrain, three-ply and all chain Venetian carpets, per square yard and ad valorem , 19c & 40 p c 12c & ?0 p c Wool Dutch and two-ply ingrain carpets, per square yard an4 ad valorem 54c & 40 p c 8c & 30 p c Druggets and bookings, printed, colored or otherwise, per square yard, ad valorem 22c & 40 p c 15c & 30 p c Felt carpeting, figured or plain, per square yard, ad valorem .'.'...' lie & 40 p c 40 p c Carpets and carpeting, of wool, flax or cotton, or com- posed in part of either, not specially provided for, ad valorem 50 p c 40 p c Mats, rugs, screens, covers, hassocks, bed sides, art squares, and other portions of carpets or carpeting made wholly or in part of wool, and not specially Erovided for, shall be subjected to the rate of duty erein imposed on carpets or carpetings of like character or description: 40 p c SCHEDULE L. SILK AND SILK GOODS. New rate. Old rate. Silk partially manufactured from cocoons or from waste . silk, and not further advanced or manufactured than carded or combed silk, per lb 50c 50c Thrown silk, not more advanced than singles, tram, organzine, sewing silk, twist, floss, and silk threads or yarns of every description except spun silk, ad valorem •■••'■ .30 p c 30 p c Spun silk in skeins or cops or on beams, ad valorem. . .35 o c 30 p c Velvets, plushes, or other pile fabrics, containing, ex- •lusive of selvedges, less than seventy-five per 36 New rate. Old rate, centum in weight of silk, per pound and ad valorem . $1.50 & 15 p c 50 p c Containing, exclusive of selvedges, seventy-five per centum or more in weight of silk, per pound and ad valorem $8" & 15 p c 50 p c But in no case shall any of the foregoing articles pay less rate of duty that fifty per centum ad valorem. *Webbings, gorings, suspenders, braces, beltings, bind- ings, braids, galloons, fringes^ cords and tassels, any of the foregoing which are elastic or non-elastic, buttons, and ornaments, made of silk s or of which silk is the component material of chief value, ad valorem 50 p c 50 p c (*01d rate for webbing, 35 p c.) Laces and embroideries, handkerchiefs, neck rufflingsand ruchings, clothing' ready made, and articles of wearing apparel of every description, including knit goods, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, composed of silk, or of which silk is the component material of chief value, not specially provided for in this act, ad valorem 60 p c 50 p C Provided, That all such clothing ready made and articles of wearing apparel when composed in part of India rubber (not including gloves Or elastic articles that are specially provided for in this act) shall be subject to a duty of eight cents per ounce, and in addition thereto sixty per centum ad valorem. All manufactures of silk, or of which silk is the com- x ponent material of chiaf value, not specially provided for in this act, ad valorem .' 50 p c 50 p c Provided that all such manufactures of which wool, or'the hair of the camel, goat, or other like animals is a component material, ■shall be classified as manufactures of wool. SCHEDULE M. PULP, PAPERS, AND BOOKS. PULP AND PAPER. New rate. Old rate. Mechanically ground wood pulp, per ton dry weight. . . ,$2.50 10 p c Chemical wood pulp, unbleached, per ton dry weight. . . $6 10 p c Bleached, per ton dry weight $7 10 p c Sheathing paper, ad valorem 10 p c 10 p c Printing paper, unsized, suitable only for books and newspapers, ad valorem 15 p c 15 p c Printing paper, sized or glued, suitable only for books and newspapers, ad valorem 20 p c 20 p c Papers known commercially as copying paper, filtering paper, silver paper, and all tissue paper, white or colored, made up in copying books, reams,. or in any/ other form, ad valorem 8c & 15 ^« 25 p c Albumecized or sensitized paper, ad' valorem. .. t. . .35 p c 25 p c Papers known commercially as surface-coated papers, and manufactures thereof, card-boards, lithographic prints from either stone or zinc, bound or unbound (except illustrations when forming apart of a period- ical, newspaper, or in printed books accompanying the same), and all articles produced either in whole or in part by lithographic process, and photograph, autograph and scrap albums, wholly or partially manufactured, ad valorem 35 p c lb to 50 p c 37 i MANUFACTURES OF PAPER. New rate. Old rate. Taper envelopes, per 1,000 25c 25 p c Paper hangings arid paper for screens or fire-boards, writing-paper, drawing-paper, and all other paper ■• not specially provided for in this alct, ad valorem. ...25 p c 25 p c Books, including blank books of all kinds, pamphlets and engraving's, bound or unbound, photographs, etchings, maps, .charts, and all printed matter not specially provided for in this act, ad valorem. .... .25 p c 25 p c Playing cards, per pack .50c 100 p c Manufacturers of paper or of which paper is the com- ponent material of chief value, not specially pro- vided for in this act, ad valorem 25 p c 15 p c SCHEDULE N. SUNDRIES. New rate. Old rate. Bristles, per lb 10c 15c Brushes and brooms of all kinds, including feather dus- ters and hair pencils and quills, ad valorem 40 p c 25 & 30 p t BUTTONS AND BUTTON FORMS. Button forms : Lastings, mohair cloth, silk, or other manufactures of cloth, woven or made in patterns of such size, shape or form, or cut in such manner as to be fit for buttons exclusively, ad valorem 10 p c 10 p c Buttons, commercially known as Agate buttons, ad valorem .' 25 p c 25 p c Pearl and shell buttons, per line button measure of 1-40 of 1 inch, per gross and ad valorem 2|c & 25 p c 25 p c Ivory, vegetable ivory, bone or horn buttons, ad va- lorem 59, p_c 25 p c Shoe-buttons, made of paper, board, papier-mache, pulp, of other similar material not specially pro- vided for in this act, valued at not exceeding 3 cents per gross, per grossi. > lc 25 p c •Coal, bituminous, and shale, per ton of twenty-eight bushels, eighty pounds to the bushel .75c 75c ■Coal, slack, or culm, such as will pass through a half- inch screen, per. ton of twenty-eight bushels, eighty pounds to the bushel ' 30c 30c Coke, ad valorem , 20 p c Cork bark, cut into squares or cubes, per lb 10c Free. Manufactured corks, per lb 15c 25 p c Dice, draughts, chess-men, chess-balls, and billiard, pool, and bagatelle balls, of ivory, bone, or other materials, ad valorem 50 p c 50 p c Dolls, doll-heads, toy marbles of whatever material , composed, and all other toysuiot composed of rub- ber, china, porcelain, parian, bisque, earthen or stoneware, and not specially provided for in this act, ad valorem 35 p c 35 p c Emery grains, and emery manufactured, ground, pul- verized or refined, per lb lc lc EXPLOSIVE SUBSTANCES. Fire-crackers of all kinds, per lb 8c 100 p c But no allowance shall be made for tear or damage thereon. i 38 New rate. Old rate. Fulminates, fulminating powders, and like articles, specially provided for in this act, ad valorem . .30 p c 30 p c Gunpowder, and all explosive substances used for min- ing, .blasting, artillery, or sporting purposes, when valued at twenty cents or less per pound, per lb. . . .5c 6c Valued above twenty cents per pound, per lb 8c 10c Matches, friction or lucifer, of all descriptions, per gross of 144 boxes, containing not more than 100 matches per box, per gross 10c , 35 p c When imported otherwise than in boxes containing not more than 100 matches each, per 1,000 matches lc 35 p c Percussion-caps, ad valorem 40 p c 40 p c Feathers and downs of all kinds, crude or not dressed, colored, or manufactured, not specially provided for in*this act, ad valorem 10 p c 25 p c When dressed, colored, or manufactured, including quilts of down and other manufactures of down, and also including dressed and finished birds, suit- able for millinery ornaments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not specially provided for in this act, ad valorem 50 p c 50 p c Furs, dressed on the skin but not made up into articles, and furs not on the skin, prepared for hatters' use, ad valorem., 20pc 20 p c Glass beads, loose, unthreaded or Unstrung, ad valorem. 10 pc 50 p c Gun-wads of all descriptions, ad valorem 35 p e 35 p c Hair, human, if clean or drawn but not manufactured, ad valorem 20 p c 30 p c Hair-cloth, known as " crinoline-cloth," per square yard.8c 30 p c Hair-cloth, known as "hair seating," per square yard. .30c 30 p c Hair, curled, suitable for beds or mattresses, ad va- lorem 15 p c 25 p c Hats, for men's, women's and children's wear, composed of the fur of the rabbit, beaver, or other animals, or of which such fur is the component material of ' chief value, wholly or partially manufactured, in- cluding fur hat bodies, ad valorem 55 pc 30 p c JEWELRY AND PRECIOUS STONES. Jewelry: All articles, not elsewhere specially provided for in this act, composed of precious metals or imi- tations thereof, whether set with coral, jet, or pearfs, or with diamonds, rubies, cameos, or other pre- cious stones, or imitations thereof, or otherwise, and which shall be known commercially as "jewelry," „ and cameos in frames, per centum ad valorem 50 p c 25 p c Pearls, ad valorem i 10 p c 10 p c Precious stones of all kinds, cut but not set, ad va- lorem' 10 p c 10 p a If set and not specially provided for in this act, ad valorem 25 p c 25 p c Imitations of precious stones, composed of paste pr glass, not exceeding one inch in dimensions, not set, ad valorem t .'. . .10 p c 10 p c LEATHER AND MANUFACTURES OF Bend or belting leather and sole leather, and leather not specially provided for in this act, ad valorem. .10 p c 15 p c Calf-skins, tanned, or tanned and dressed, dressed upper leather, including patent,, enamelled, and *japanned leather, dressed or undressed, and fin- ished ; chamois or other " skins not specially enu- merated or provided for in this act, ad valorem 20 p c 20 p c 39 / New rate. Old rat*. Bookbinders' calf -skins, kangaroo, sheep and goat skins, including lamb and kid skins, dressed and finished, ad valorem ■ .....20pc 20 p c Skins for morocco, tanned but unfinished, ad valorem . 10 p c 10 p «> Pianoforte leather and pianoforte action leather, ad valorem....: 35 pc 30 p c Japanned calf-skins, ad valorem 30 p c 30 p c Boots and shoes, made of leather, ad valorem 25 p c 30 p c (* Japanned leather is now 30 p c.) But leather cut into shoe uppers or vamps, or other forms, suitab'e for con- version into manufactured articles, shall be classified as manufactures of leather, and pay duty accordingly. Gloves of all descriptions, composed wholly or in part of kid or other leather, and whether wholly or partly manufactured, shall pay duty at the rates fixed in connection with the following specified kinds thereof, 14 inches in extreme length when stretched to the full extent, being in each case hereby fixed as the standard^ and one dozen pairs as the basis, namely : Ladies' and children's schmaschen of said length or under, per dozen $1 75 50 p c Ladies' and children's lamb of said length or under, per dozen $2 25 50 p c Ladies' and children's kid of said length or under, per dozen $3 50 p c Ladies' and children's suedes of said length or under, ad valorem 50 p c 50 p c | AH other ladies' and children's leather gloves and all men's leather gloves of said length or under, ad valorem '....• 50 p c ^ 50 p c All leather gloves over 14 inches in length, ad valorem . 50 p c 50 p c And in addition to the above rates there shall be paid on all men's gloves $ 1 per dozen ; on all lined gloves $1 per dozen ; on all pique or prick seam gloves, fifty •cents per dozen ; on all embroidered gloves with more than three single strands o* ■cords, fifty cents per dozen pairs. Provided, That all gloves represented to be of a kind or grade below their actual kind or grade shall pay an additional duty of $5 per dozen pairs. Provided further, That none of the articles named in this para- graph shall pay a less rate of duty than 50 per centum ad valorem. MISCELLANEOUS MANUFACTURES. Manufactures of alabaster, amber, asbestos, bladders, coral, cat-gut or whip-gut or worm-gut, jet paste, spar, wax, or of which these substances or either of them is the component material of chief value, not specially provided for in this act, ad valorem 25 p c 10 p c to 25 p c Osier or willow prepared for basket-makers' use, ad valorem •: 30 p c 25 p c Manufactures of osier or willow, ad. valorem 40 p c 30 p c Manufactures of bone, chip, grass, horn, India rubber, palm-leaf, straw, weeds, or whalebone, or of which these substances or either of them is the compo- nent material of chief value, not specially provided for in this act, advalorem ...30pc 30 p c Manufactures of leather, fur, gutta-percha, vulcanized India rubber, known as hard rubber, human hair, papier mache, indurated fiber wares and other manu- . factures composed of wocd or other pulp, or of which these substances or either of them is the compo- nent material of chief value, all of the above not specially provided for in this act, ad valorem 35 p c 30 to 45 p c Manufactures of ivory, vegetable ivory, motber-of -pearl and shell, or of which these substances or either of them is the component material of chief value, not specially provided for in this act, ad valorem 40 p c 25 and 30 p c Masks, composed of paper or pulp, ad valorem 35 p c 35 p c Matting made of cocoa fiber or rattan, per square yard . 12c 20 p c» 40 i New rate. Old rate. Mats made of cocoa fiber or rattan, per square foot 8c 20 p c Paintings, in oil or water colors, and statuary, not other- wise provided for in this act, ad valorem 15 p c 30 p c But the term " statuary " as herein used shall be understood to include" only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone or alabas- ter, or from metal, and as is the professional production of a statuary or sculptor only. Pencils of wood filled with lead or other material, and pencils of lead, per gross, and ad valorem 50c & 30 p c 50c & 30 p e Slate pencils, per gross 4c 30 p c Pencil-leads, not in wood, ad valorem lOp c 50c and 30 p a PIPES AND SMOKERS' ARTICLES. Pipes, pipe bowls, of all materials, and all smokers' arti- cles whatsoever, not specially provided for in this act, including cigarette-books, cigarette book-covers, pouches for smoking or chewing tobacco, and cigar- ette paper in all forms, ad valorem 70 pc 70pc All common tobacco pipes of clay, ad valorem 15 p c 35 p c Plush, black, known commercially as hatters' plush, com- posed of silk, or of silk and cotton, and/ used ex- clusively for making men's hats, ad valorem 10 pc 25 p c Umbrellas, parasols, and sunshades, covered with silk, or alpaca, ad valorem '. -. . . . 55 p c 50 p c If covered with other material, ad valorem 45 p c 40 p c Umbrellas, parasols, and sur^shades, sticks for, if plain, finished or unfinished, ad valorem 35 p c 30 p c If carved, ad valorem 50 p c 30 p c Waste, not specially provided for in this act, ad valorem . 10 p c 10 p c FREE LIST, TAKES EFFECT OCTOBER 6, 1890. Sec. 2. On and after October 6, 1890, unless otherwise specially provided for ia this act, the following articles when imported shall be exempt from duty : Acids used for medicinal, chemical or manufacturing purposes, not specially provided for in this act. Aconite. Acorns, raw, dried or undried, but ungroiind. (Old rate 2c per pound.) Agates, unmanufactured. Albumen. Alizarine, natural or artificial, and dyes commercially known as Alizarine yel- low, Alizarine orange, Alizarine green, Alizarine blue, Alizarine brown, Alizarin* black. (Old rate on all except Alizarine, 35 per cent.) Amber, unmanufactured, or crude gum. Ambergris. , Aniline salts. Any animal imported specially for breeding purposes : Provided, That no such animal shall be admitted free unless pure bred of a recognized breed and duly regis- tered in the book of record. And provided further, That certificate of such record and of the pedigree of such animal shall be produced and submitted to the cus- toms officer, duly authenticated by the proper custodian of such book of record, together with the affidavit of the owner, agent, or importer that such animal i» the identical animal described in said certificate of record and pedigree. The Sec- *■ retary of the Treasury may^prescribe such additional* regulations as may be re- quired for the strict enforcement of this provision. 41 Animals brought into the United States temporarily for a period not exceeding' six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association ; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury ; also, teams of animals, including their harness and tackle and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration, under such regulations as the Secretary of the Treasury may prescribe ; and wild animals in- tended for exhibition in zoological collections for scientific and educational pur- poses, and not for sale or profit. _^ Annatto, roucou, rocoa, or Orleans, and all extracts of. Antimony ore, crude sulphite of. * Apatite. Argal, or argol, or crude tartar. Arrowroot, raw or unmanufactured, i Arsenic and sulphide of, or orpiment. Arseniate of aniline. Art educational stops composed of glass and metal and valued at not more than six cents per gross. (A new provision.) Articles in a crude state used in dyeing or tanning not specially provided for. Articles the growth, produce and manufacture of the United States, when re- turned after having been exported, without having been advanced in value or im- proved in condition by any process of manufacture or other means : provided for, Guano, manures, and all substances expressly used for manure. Gunny bags and gunny cloths, old or refuse, fit only for remanufacture. Guts, salted. Gutta percha, crude. Hair of horse, cattle and other animals, cleaned or uncleaned, drawn or un- drawn, but unmanufactured, not specially provided for in this act ; and human.' hair (now 20 per cent), raw, uncleaned, and not drawn. Hides, raw or uncured, whether dry, salted or pickled. Angora goat skins, rawy without the wool,- unmanufactured, asses' skins, raw or unmanufactured, and skins,, except sheep skins with the wool on. Hide-cuttings, raw, with or without hair, and all other glue stock. Hide rope. Hones and whetstones. * , Hoofs, unmanufactured. Hop roots for cultivation. ' Horns and parts of, unmanufactured, including horn strips and tips. Ice. India rubbei - , crude, and milk of, and old scrap or refuse India rubber which has been worn out by use and is fit only for remanufacture. , Indigo. Iodine, crude. Ipecac. Iridium. , Ivory and vegetable ivory, not sawed, cut or otherwise manufactured. Jalap. Jet, unmanufactured. Joss-stick, or Joss-light. Junk, old. Kelp. Kieserite. Kyanite, or cyanite, and kainite. Lac-dye, crude, seed, button, stick and shell. Lac spirits. Lactarine. Lava, unmanufactured. I Leeches. Lemon juice, lime juice and sour-orange juice. Licorice-root, unground.j Life-boats and life-saving apparatus specially imported ^by societies i»corpo- rated or established to encourage the saving of human life, . Lime, citrate of. Lime, chloride of, or bleaching-powder. Lithographic stones not engraved; Litmus, prepared or not prepared. * Loadstones. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of „ Magnesite, or native mineral carbonate of magnesia. Magnesium. , Magnets. Manganese, oxide and ore of. Manna. « Manuscripts. Marrow, crude. \ Marshmallows. Medals of gold, silver, or copper, such as trophies or prizes. Meerschaum, crude or unmanufactured. Mineral waters, all not artificial. Minerals, crude, or not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially provided for. Models of inventions and of other improvements in the arts , including patterns 45 for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. ■ Moss, seaweeds and vegetable substances, crude or unmanufactured, not other- wise specially provided for in this act. Musk, crude, in natural pods. Myrobolan, Needles, hand-sewing and darning. (Old rate, 25 per cent.) Newspapers and periodicals ; but the term " periodicals " as herein used shall be understood to embrace only unbound or paper-covered publications, containing current literature of the day and issued regularly at stated Periods, as weekly, monthly or quarterly. Nux vomica. Oakum. , Oil cake. OILS. Almond, amber, crude and rectified ambergris, anise or anise seed, aniline, aspic or spike lavender, bergamot, cajeput, caraway, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, fennel, Jasmine or Jasimine, Juglan- dium, Juniper, lavender, lemon, limes, mace, neroli or orange flower, nut oil or oil of nuts (old rate, 25 per cent), n'ot otherwise specially provided for in this act, orange oil, olive oil (old rate, 25 per cent), for manufacturing or mechanical pur- poses, unfit for eating and not otherwise provided for in this act, ottar of roses, palm -and cocoanut, rosemary or anthoss, sesame or sesamum-seed or bean, thyme, origanum red or white, valerian ; and also spermaceti, whale and other fish oils of American fisheries, and all other articles the produce of such fisheries. Olives, green or prepared. Opium, crude or unmanufactured, and not adulterated, containing 9 pel- centum andover of morphia. (Old rate, $1 per lb.) Orange and lemon peel; not preserved, candied or otherwise prepared. Orchil, or orchil liquid. Orchids, lily of the valley, azaleas, palms and other plants used for forcing under glass for cut flowers or decorative purposes. Ores of gold, silver, and nickel (old rate, 15c per lb.), and nickel matte (oH rate, 15c per lb.) Provided, That ores of nickel and nickel matte, containing more than 2 pes centum of copper, shall pay a duty of £ of 1 cent per lb. on the copper contained therein. Osmium. Palladium. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, old or refuse gunny bags or gunny cloth, and poplar or othef woods, fit only to be converted into paper. Paraffine. Parchment and vellum. Pearl, mother of, not sawed, cut, polished, or otherwise manufactured^ Peltriesand other usual goods and effects of Indians passing or repassing the boundary line of the United States, under such regulations as the Secretary of the Treasury may prescribe : Provided, That this exemption shall not apply to goods in bales or other packages unusual among Indians. / Personal and household effects, not merchandise of citizens of the United States dying in foreign ceuntries. Pewter and britannia metal, old, and fit only to be remanufactured. Philosophical and scientific apparatus, instruments and preparations ; statuary, casts of marble, bronze, alabaster, or plaster of Paris; paintings, drawings, and etching^, specially imported in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific or literary purposes, or f*r encouragement of the fine arts, and not intended for sale. Phosphates, crude or native. Plants, trees, shrubs, roots, seed-cane, and seeds, all of the foregoingimported by the Department of Agriculture or the United States Botanic Garden. Plaster of Paris and sulphate of lime, unground. Platina, in ignots, bars, sheets and wire. Platinum, unmanufactured, and vases, retorts, and other apparatus, vessels, and parts thereof composed of platinum, for chemical uses. 46 ! Plumbago. ; Pohshing-stones. Potash, crude, carbonate of, or " black salts." Caustic potash (old rate, 20 per cent), or hydrate of, not including refined in sticks or rolls. Nitrate of potash (old rate, 1c. per lb.), or saltpetre, crude. Sulphate of potash, crude or refined. (Old rate, 20 per cent.) Chlorate of potash (old rate, 3c per lb.). Muriate of potash (old rate, 25 per cent). Professional books, implements, instruments and tools cf trade, occupation or ■employment, in the actual possession at the time of persons arriving in the United States ; but this exemption shall not be construed to include machinery or other articles imported for use in any. manufacturing establishment, or for any other person or persons, or for sale. Pulu. Pumice, i Quills, prepared or unprepared, but not made up into complete articles. Quinia, sulphate of, and all alkaloids or salts of cinchona-bark. Bags, not otherwise specially provided for. (Old rate, 10 per cei*.) Regalia and gems, statues, statuary and specimens of sculpture where specially- imported in good faith for the use of any society incorporated or fstablished solely for educational, philosophical, literary or religious purposes, or for the en- couragement of fine arts, or' for the use or by order of any college, academy, school, seminary of learning or public library in the United States. But the term " regalia " as herein used shall be held to embrace onJy such insignia of rank or office or emblems as may be worn upon the person or boroe in the hand during public exercises of the society or institution, and shall not include* articles of furniture or fixtures or of regular wearing apparel, nor personal properW of individuals. Rennets, raw or prepared. Saffron and safflower, and extract of, and saffron cake. \ Sago, crude, and sago flour. Salacine. Saur-kraut. Sausage skins. Seeds : anise, canary, caraway, cardamon, coriander, cotton, cummin, fennel, fenugreek, hemp (old rate, |c per lb.) ; hoarhound, mustard, rape (old rate, £c per lb.) ; St. John's bread or bean, sugar-beet, mangel-wurzel, sorghum, or sugar-cane, seed, and all flower (old rate, 20 per cent) and grass seeds ; bulbs and bulbous roots, not edible ; all the foregoing not specially provided for. Selep, or saloup. Shells of all kinds, not out, ground or otherwise manufactured. Shotgun barrels, forged, rough bored. (Old rate, 10 per cent.) Shrimps, and other shell fish. Silk, raw, or as reeled from the cocoon, but not doubled, twisted, or advanced in manufacture in any way. Silk cocoons and silk- waste. Silk-worms' eggs. Skeletons and other preparations of anatomy. Snails. Soda, nitrate of, or cubic nitrate, and chlorate of. (Old rate, 25 per cent.) Sodium. i Sparterre, suitable for making or ornamenting hats. Specimens of natural history, botany and mineralogy, when ^imported for cabinets or as objects of science, and not for sale. " SPICES. Cassia, cassia vera, and cassia buds, unground. Cinnamon and chips of, unground. Cloves and clove stems, unground. Ginger-root, unground and not preserved or candied. Mace: Nutmegs. Pepper, black or white, unground. Pimento, unground. Spunk. Spurs and stilts used in the manufacture of earthen, porcelain, and stone ware. 47 Stone and sand : Burr-stone in blocks, rough or manufactured, and not bound up into mill-stones ; cliff-stone, unmanufactured, pumice-stone, rotten-stone, and sand (old rate, 10 per cent and20 per cent), crude or manufactured. Storax, or styrax. Strontia, oxide of, and protoxide of strontian, and strontianite, or mineual car- bonate of strontia. Sugars, all not above No. 16 Dutch standard in color, all tank, bottoms, all sugar drainings and sugar sweepings, syrups of cane juice, melada, [concentrated melada, and concrete and concentrated molasses, and molasses. (Old rates: Sugars, 16 to 20, per lb., 3c ; above 20, per lb., 3|c; tank bottoms, etc., polari- scope 75 degrees, per lb., 14-10c; bottoms, each degree above 75, per lb., 4-10c}. Sulphur, lac or precipitated, and sulphur or brimstone, Crude, in bulk,-sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing. in excess of 25 per centum of sulphur (75c. per ton), (except on the copper contained therein), and sulphur not otherwise provided for. ($10 to $20 per ton.) Sulphuric acid which at the temperature of 60 degrees Fahrenheit does not exceed the specific gravity of one and three hundred and eighty thousandths, for use in manufacturing superphosphate of lime or artificial manures of any kind, or for any agricultural purposes. ' Sweepings of silver and gold. Tapioca, cassava or cassady. Tar (old rate, 10 per cent), and pitch of wood (old rate, 20 per cent), and pitch of coal-tar (old rate, 20 per cent). Tea and tea-plants. ' Teeth, natural, or unmanufactured. Terra alba. Terra japonica. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated, until July 1, 1893, and thereafter as otherwise provided for in this act. Tinsel wire, lame or lahn. (Old rate, 25 per cent.) Tobacco stems. (Old rate, 10c per lb.) Tonquin, tonqua, or tonka beans. Tripoli. Turmeric. Turpentine. Venice. Turpen^ne, spirits of. (Old rate, 20c per gallon.) Turtles. Types, old, and fit only to be remanufactured. i Uranium, oxide and *salts of. (*01d rate, 25 per cent.) Vaccine virus. Valonia. Verdigris, or subacetate of copper. Wafers, unmedicated. (Now 25 per cent.) "Wax, vegetable or mineral. "Wearing apparel and other personal effects (not merchandise) of person's arriv- ing in the United States. , But this exemption shall not be held to include articles not actually in use and necessary and appropriate for the use of such pei'sons for the purpose of their jour- ney and present comfort and convenience, or which are intended for any other person or persons, or for sale. Provided, however, That all such wearing 1 apparel and other personal effects as may have been once imported into tke United States and subjected to the payment of duty, and which may bavebeen actually usedand taken or exported to foreign countries by the persons returning therewith to the United States, shall, if not advanced in value or improved in condition by any means since their exportation from the United States, be entitled to exemption from duty, upon their identity being established, under such rules and regulations as may be prescribed by the Secretary of the Treasury. Whalebone, unmanufactured. Logs, and round unmanufactured timber not specially enumerated or provided for in this act. Firewood, handle-bolts, heading-bolts, stave-bolts, and shingle-bolts, hop- poles, fence-posts, railroad ties, ship timber, and ship planking, not specially pro- vided for. Woods, namely, cedar, lignum-vitas, lancewood, ebony, box, granadilla, ma- 48 J i hogany, rosewood, satinwood, and all forms of cabinet- woods, in the log, rough oi hewn ; bamboo and rattan unmanufactured ; briar-root or briar-wood, and similar wood unmanufactured, or not further manufactured than cut into blocks suitably for the articles into which they are intended to be converted ; bamboo, reeds, and sticks v of partridge, hair-wood, pimento, orange, myrtle) and other woods not otherwise specially provided for, in the rough, or not further manufactured thap Gu„ into lengths suitable for sticks for umbrellas, parasols, sun-shades, whips, cjr walking-canes ; and India malacca joints," not further manufactured than cut into suitable lengths for the manufactures into which they are intended to be converted. Works of art, the production of American artiste residing temporarily abroad, or other works of art, including pictorial paintings on glass, imported expressly fofc presentation to a National institution, or to any State or municipal coporation, or incorporated religious society, college, or other public institution, except stained or painted window-glass or stained or painted glass windows ; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe, "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 illustra- tion, promotion and encouragement of art, science, or industry in the United; States, and not for sale, and photographic pictures, paintings, and statuary, im- ported for exhibition by any association established in good faith and duly author- ised under the laws of the United States or of any State, expressly andsolely for the promotion and encouragement of science, art, or industry, and not intended 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 of such articles .a,s shall not be exported within six months after such importation ; Provided, That the Secretary of the Treasury may, in his* discretion, extend such period for a fur- ther term of six months in cases where applications therefor shall be made. "Works of art, collections in illustration of the progress of the arts, science, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain and artistic copies of antiquities in metal or other material hereafter imported in good faith for permanent exhibition at a fixed place by any society or institution established for the encouragement of the arts or of science, and' all like .articles imported in good faith by any society or association for the purpose of erecting a public monument, and not intended for sale, nor for any other purpose than herein expressed ; but bonds shall be given under such rules and regulations a^ the Secre- tary of the Treasury may prescribe, for the payment of lawfuj, duties which may accrue should any of the articles aforesaid be sold, transferred or used contrary to this provision, and such articles shall be subject, at any time, to examination and inspection by the proper officers of the customs : Provided, That the privileges of this and the preceding section shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. Yams. Zaffer. RECIPROCITY. Sec. 3. That with a view to secure reciprocal trade with countries producing the following articles, and for this purpose, on and after the first day of July, 1892, whenever, and so often as the President shall be satisfied that the Government of any country producing and exporting sugars, molasses, coffee, tea, and hides, raw and uncured, or any of such articles, imposes duties or other exactions upon the agricultural or other products of the United States, which in view of the free intro- ducti6n of such sugar, molasses; coffee, tea, and hides into the United States he may deem to be reciprocally unequal and unreasonable, he shall 'have the power and it shall be his duty to suspend, by proclamation to that effect, the provisions of this act relating to the free introduction of such sugar, molasses, coffee, tea, and hides, the production of such country, for such time as he shall deem just, and in such case and during such suspension duties shall be levied collected, and paid upon sugar, molasses, coffee, tea, and hides, tne product of or exported from such designated country as follows, namely : All sugars not above number thirteen Dutch standard in color shall pay duty on their polariscopic tests as follows, namely: All sugars not above number thirteen Dutch standard in color, all tank bot- toms, syrups of cane juice or of beet juice, melada. concentrated melada, concrete and concentrated molasses, testing by the polariscope not above 75 degrees, seven- ' 49 tenths of one cent per lb.; and for every additional degree or fraction of a de- gree shown by the polariscopic test, two-hundredths of one cent per lb. addi- tional. AH sugars above number thirteen Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely : All sugar above number thirteen and not above number sixteen Dutch standard of color, one and i three-eighths cents per lb. All sugar above number sixteen and not above number twenty Dutch stand- ard of color, 1 5-8 cents per lb. All sugars above number twinty Dutch standard of color, 2 cents per lb. I^olasses testing above fifty-six degrees, 4 cents per gallon. Sugar drainings and sugar sweepings shall be subject to duty either as mo- lasses or sugar, as the case may be, according to polariscopic test. On coffee, 3 cents per lb. On tea, 10 cents per lb. Hides, raw or uncured, whether dry, salted, or pickled, Angora goat-skins, raw, without the wool, unmanufactured asses' skins, raw or unmanufactured, and skins, except sheep'-skins with the wool on/LJ cents per lb. AD VALOREM DUTIES: ON UNENUMERATED ARTICLES. Sec. 4. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not enumerated or provided for in this act, a ■duty of 10 per centum ad valorem; and on all articles manufactured, in whole or in part, not provided for in this act, a duty of 20 per centum ad valorem. Sec. 5. That each and every imported "article, not enumerated in this act, which is similar, either in material , quality, texture, or the use to which it may be applied, to any article enumerated in this act as chargeable with duty shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned ; and if any non- ■enumerated article equally resembles two or 'more enumerated articles on which different rates of duty are chargeable there shallbe levied on such non-enumerated article the same rate of duty as is chargeable on the art'icie which it resembles paying the highest rate of duty ; and on articles not enumerated, manufactured ' of two or more materials, the duty '■shall be assessed at the highest rate at which the same would be chargeable if composed ; wholly of the component material thereof of. chief value; and the, words "component material of chief value," wherever used in this act, shall be held to mean that component material which shall exceed in value any other single component material of the article ; and the value of each component material shall be determined by the ascertained value •of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article it shall pay duty at the highest of such rates. i Sec. 6. That on and after the 1st of March, 1891, all articles of foreign manufacture, such as are usually or ordinarily marked, stamped, branded, or labelled, and all packages containing such or other imported articles shall re- spectively be plainly 'marked, stamped, branded or labelled in legible English words, so as to indicate the country of their origin ; and unless so marked, stamped, branded,, or labelled they shall not be admitted to entry. Sec. 7. That on and after March 1, 1891, no article of imported merchan- dise which shall copy or simulate the name or trade-mark of any domestic manufacture or manufacturer shall be admitted to entry at any Custom House of the United; States. And in order to aid the officers of the customs in enforcing this prohibition, any domestic manufacturer who has adopted trade-marks may require his name and residence and a description of his trade-marks to be recorded in books which shall be kept for that purpose in the department of the Treasury, under such regulations as the Secretary of the Treasury shall prescribe, and may furnish to the Department fac-similes of such trade-marks ; and thereupon the Secretary of the Treasury shall cause one or more copies of the same to be transmitted to each collector 'or other proper officer of the customs. MATERIALS FOR SHIP-BUILDING. Sec. 8 That all lumber, timber, hemp, manilla, wire rope, and iron and steel rods, bars, spikes, nails, plates, tees, angles, beams, and bolts and copper and composition metal which may be necessary for the construction and equipment 50 i of vessels built in the United States for foreign account and ownership or for the i purpose of being employed in the foreign trade, includtng the trade between the- 1 Atlantic and -Pacific ports of the United States, after the passage of this act, may- be imported in bond, under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materialshave been used for such purpose?! no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more- 1 ""than two months in any one year, except upon the payment to the United States of the duties on which a rebate is herein allowed : Provided, That vessels built in. the United States for foreign account and ownership shall not be allowed to- , engage in the coastwise trade of the United States. Sec. 9. That all articles of foreign production needed for the repair of Ameri- can vessels engaged in foreign trade, including the trade between the Atlantic: and Pacific ports of the United States, may be withdrawn from bonded ware- houses free of duty, under such regulations as the Secretary of the Treasury may prescribe. Sec. 10. That all medicines, preparations, compositions, pei'fumery, cosmet- ics, cordials and other liquors manufactured wholly or in part of domestic spirits,, intended for exportation, as provided by law, in order to be manufactured and sold or removed, without being charged with duty and without having a stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may pre- scribe, be made and manufactured in warehouses similarly constructed to those: known and designated in Treasury regulations as bonded warehouses, class two: Provided, That such manufacturer shall first give satisfactory bonds to the collector of internal revenue for the faithful observance of all the provisions of law and th& regulations as aforesaid, in amount not less than half of that required by the regu- lations of the Secretary of the Treasury from persons allowed bonded warehouses. Such goods, when manufactured in such warehouses, may be removed for expor- tation under the direction of the proper officer having charge thereof, who shall be designated by the Secretary of the Treasury without being charged with duty, and without having a stamp affixed thereto. Any manufacturer of the articles afore- said, or any of them, having such bonded warehouse as aforesaid, shall be at. liberty, under such regulations as the Secretary of the Treasury may prescribe, to- conveytherein any materials to be used in such manufacture which are allowed by the provisions of law to be exported free from tax or duty, as well as the neces- sary materials, implements, packages, vessels, brands and labels for the- preparation, putting up and export of the said manufactured article ;. and every article so used shall, be exempt from the payment of stamp and excise duty by such manufacturer. Articles and materials so to be vised may be transferred from any bonded warehouse in which the same may be, under such regulation as the Secretary of the Treasury may prescribe, into any bonded warehouse in which such manufacture may be conducted, and may be: used in such manufacture, and when so used shall be exempt from stamp and excise duty ; and the receipt of the officer in charge as aforesaid shall be received as a voucher for the manufacture of such articles. Any materials imported into- the United States may, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original, packages from ported in vessels of the United States. 52 Sec. 18. 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 j place, except in vessels of the United States, or in, such foreign vessels as truly, and wholly belong to the citizens or subjects of that country of which the goods are the growth, production or manufacture, or from which such goods, wares,.! or merchandise can only be, or most usually are, first shipped for transporta--; tion. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel and furniture, shall be forfeited to the United States ; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted and condemned, in like manner, and under the same regulations, re- strictions, 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. i • Sec. 19. That the preceding section shall not apply to vessels or goods, wares, or merchandise, imported in vessels of a foreign nation which does not main- -ain a similar regulation against vessels of the United States. TO PREVENT THE SPREAD OF ANIMAL DISEASES. Sec. 20. That the importation of neat cattle and the hide of neat cattle front any foreign country into the United States is prohibited : Provided, That the oper- ation of this section shall be suspended as to any foreign country or countries, or" any part of such country or countries, whenever the Secretary of the Treasury shall officially determine, and give public notice thereof, that such importation will not tend to the introduction or spread of "dntagipus or infectious- diseases among the cattle of the United States; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as therein provided, and to send copies thereof to the proper officers in the United States, and to such officers or agents of the United States in foreign countries as he shall judge necessary. Sec. 21. That any person convicted of a wilful violation of any of the pro- visions of the preceding section shall be fined not exceeding $500, or imprisoned not exceeding one year, or both, in the discretion of the court. Sec. 22. That upon the reimportation of articles once exported of the growth, product or manufacture of the United States upon whicji no internal tax has- been assessed or paid, or upon which tax has been paid and refunded by allowance or drawback, there shall be levied, collected a_nd paid a duty equal to the tax imposed by the internal revenue laws upon such articles, except articles manu- factured in bonded- warehouses and exported pursuant to law, which shall be- subject to the same rate of duty as if originally imported. \ Sec. 23. That whenever any vessel laden with merchandise in whole or in part subject tp 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, and without being obliged to enter the same at the- Custom House ; but under such regulations as the Secretary of the Treasury may prescribe. SMELTERS AND REFINERS TO GIVE BONDS. Sec. 24. That the works of manufacturers engaged in smelting or refining metals in the United States may be designated as bonded- warehouses under such regulations as the Secretary of the Treasury may prescribe : .Provided, That such manufacturers shall first give satisfactory bonds to the Secretary of the Treasury. Metals in any crude form requiring smelting or refining to make them readily available in the arts, imported into the United States to be smelted or refined, and intended to be exported in a refined but unmamufactured state, shall, under such rules as the Secretary of the Treasury may prescribe and under the direction of the proper officer, be removed in original packages or in bulk from the vessel or other vehicle on which it has been imported, or from the bonded- warehouse in which the same may be into the bonded- warehouse in which such . 53 smelting and refining may be carried on, for the purpose of being smelted and refined without payment of duties thereon, and may there be smelted and refined, together with other metals of home or foreign production : Provided, That each, day a quantity of refined m»tal equal to the amount of imported metal refined that day shall be set aside, and such metal so set aside shall not be taken from, said works except for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of importation, and the name of vessel or other vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as sufficient evidence of the exportation of the metal, or it may be removed, under such regulations as the Secx'etary of the Treasury may prescribe, to any other bonded-warehouse, or upon entry for, and payment of duties, for domestic consumption. All labor performed and services rendered under these regulations 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. Sec. 25. That where imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less 1 per centum of such duties -' Provided, That when the articles exported are made in part from domestic ma- terials, the imported materials, or the parts of the articles made from such ma^ terials shall so appear in the completed articles that the quantity or measure there- of may be ascertained : And provided further, That the drawback on any article- allowed under existing law shall be continued at the rate herein provided. That the imported materials used in^the manufacture or production of articles entitled to drawback of customs duties when exported shall in all cases where drawback of duties paid on sush material is claimed, be identified, the quantity of such ma- terials 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 ex- portation therefrom shall be determined, and the drawback due thereon shall be paid t6 the manufacturer, producer or exporter, to the agent of either, or to the .person to whom such manufacturer, producer, exporter or, agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treas- ury shall prescribe. TOBACCO TAXES REPEALED. Sec. 26. That on and after the first day of May, eighteen hundred and ninety- one, all special taxes imposed by the laws now in force upon dealers in leaf tobacco, retail dealers in leaf tobacco, dealers in tobacco, manufacturers of tobacco, manu- facturers of cigars, and peddlers of tobacco, are hereby repealed. Every such dealer in leaf tobacco, retail dealer in leaf tobacco, manufacturer and peddler shall, how- ever,. register with the collector of the district his name, or styles, place of resi- dence, trade or business, and the place where such trade or business is to be carried on, the same as though the tax had not been repealed, and a failure to register as- herein required shall subject such person to a penalty of fifty dollars. ' > Sec. 27. That all provisions of the statutes imposing restrictions of any kind whatsoever upon farmers and growers of tobacco in regard to the sale of their leaf tobacco, and the keeping of books, and the registration and report of their sales of leaf tobacco, or imposing any tax on account of such sales, are hereby repealed : Provided, however, that it shall be the duty of every farmer or planter producing and selling leaf tobacco, on demand of any internal revenue officer, or other. authorized agent of the Treasury Department, to furnish said officer or agent a true and complete statement, verified by oath, of all his sales of leaf tobacco, the number of hpgsheads, cases or pounds, with the name and residence, in each instance, of the person to whom sold, and the place to which itis shipped. And every farmer or planter who wilfully refuses to furnish such information, or who knowingly makes false statements as to any of the facts aforesaid, shall be guilty of a misdemeanor, and shall be liable to a penalty not exceeding five hun- dred dollars. Sec. 28. That section 3,381 of the United States Revised Statutes be, and the same is hereby, amended by striking out all after the said number and substituting i therefor the following : '• " Every peddler of tobacco, before beginning, or, if he has already begun, be- fore continuing to peddle tobacco, shah furnish to the collector of his district a statement accurately setting forth the p.&oe of his residence, and, if in a city the street and number of the street where ae resides, the State or States through which he proposes to travel ; also whether Le proposes to sell his own manufact- ures or the manufactures of others, and, if he sells for other parties, the person for whom he sells. He shall also give a bond 'n the sum of $500, to be approved by the collector of the district, conditioned that he shall not engage in any attempt, toy himself or by collusion with others, to derraud the Government of any tax on tobacco, snuff , or cigars ; that he shall neither sell nor offer for sale any tobacco, snuff, or cigars, except in original and full packages, as the law requires the same to be put up and prepared by the manufacturer for sale, or for removal for sale or consumption, and except such packages of tobacco, snuff, and cigars as bear the manufacturer's label or caution notice, and his legal marks and brands, and genuine internal revenue stamps which have never before been used." Sec. 29. That section 3,383, Eevised Statutes, as amended by section fifteen of the act of March 1, 1879, be, and the same is hereby, amended by striking out all •of said section and by substituting in lieu thereof the following : " Every peddler of tobacco shall obtain a certificate from the collector of his col- lection district, who is hereby authorized and directed to issue the same, giving the name of the peddler, his residence, and the fact of his having filed the required bonds ; and shall on demand of any officer of internal revenue produce and ex- hibit his certificate. And whenever any peddler refuses to exhibit his certificate, as aforesaid, on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon and contents, or pack, bundle or basket, of any person so refusing ; and the collector of the district in which the seizure occurs may, on ten days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwelling house, require such peddler to show cause, if any he has, why the horses or mules, wagons and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal revenue laws relating' to forfeitures. Any internal revenue agent may demand production of and inspect the collector's certificate for peddlers, and refusal or failure to produce the same, when so demanded, shall subject the party guilty thereof to a fine.of not more than five hundred dollars and to imprisonment for not more than twelve months." ON INTERNAL TAXES IN MAKING TOBACCO. Sec. 30. That on and after the first"%ay of January, 1891, the internal taxes on smoking and manufactured tobacco shall be six cents per pound, and on snuff six cents per pound. That on all original and unbroken factory packages of smoking and manufact- ured tobacco and snuff, held by manufacturers or dealers at the time the reduction herein provided for shall go into effect, upon which this tax has been paid, there shall be allowed a drawback or rebate of the full amount of the reduction! but the same shall not apply in any case where the claim has not been presented within sixty days following the date of reduction ; and such rebate to manufacturers may be paid in stamps at the reduced rate ; and no claim shall be allowed or draw- back paid for a less amount than five dollars. It shall be the duty of the Com- missioners of Internal Revenue, with the approval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be necessary to carry this section into effect. For the payment of the rebates provided fpr in this section, there is hereby appropriated any money in the Treasury not otherwise appropriated. (The above paragraph was omitted by the •engrossing clerks.) Sec. 31. That section 3,863 of the -Revised Statutes be, and the same 'is here- by amended by striking out all after said number and substituting the following : " No manufactured tobacco shall be sold or offered for sale unless put up in packages and stamped as prescribed in this chapter, except at retail by retail deal- ers from the packages authorized by section 3,362 of the Revised Statutes; and every person who sells or offers for sale any snuff or any kind of manufactured tobacco not so put up in packages and stamped shall be fined not more than five thousand dollars, and imprisoned Hot more than two years." Sec. 32. That section 3,392 of the Revised Statutes, as amended by section 16 «t the act of March 1, 1879, be, and the same hereby is, amended to read as follows: 55 "All cigars shall be packed in boxes not before used for that purpose, oontainr ing respectively twenty-five, fifty, one hundred, two hundred, two hundred and . , fifty, or five hundred cigars each : Provided, however/ That manufacturers of cigars shall be permitted to pack in boxes not before used for that purpose cigars not. to exceed thirteen nor less than twelve in number, to be used as sample boxes;, and every person who sells, or offers for sale, or delivers, or offers to deliyer, any cigars in any other form than in new boxes, as above described, or who packs in. any box any cigars in excess of or less than the number provided by law to be put. in each box respectively, or who falsely brands any box, or affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offence not more than one thousand dollars, and be imprisoned not more than two' years : Provided, That nothing in this section shall be construed as preventing the sale of cigars^at retail by retail dealers who have paid the special tax as such' from boxes packed, stamped and branded in the manner prescribed by law: And provided further, That every manufacturer of cigarettes shall put up all the cigar- ettes that he manufacturesor has manufactured for him, and sells or removes for- consumption or use, in packages or parcels containing ten, twenty, fifty, or one hundred cigarettes each, and shall securely affix to each of said packages or par- cels a suitable stamp denoting the tax thereon, and shall properly cancel the same prior to such sale or removal for consumption or use, under such regulations as .the Commissioner of Internal Revenue shall prescribe ; and all cigarettes imported from a foreign country shall be packed, stamped, and the stamps cancelled in like- manner, in addition to the import stamp indicating inspection of the Custom House before they are withdrawn therefrom,." INTERNAL REVENUE RECORDS. Sec. 33. That section 3,357 of the Revised Statutes, as amended by section 3" of the act of June 9, 1880, be, and the same hereby is, amended by striking out all., after the number and laserting in lieu thereof the following : " Every collector-shall keep a record in a book or books provided for that pur-' pose to be open to the inspection of onlythe proper officers of internal revenue, including deputy collectors and internal revenue agents, of the name and resi- dence of every person engaged in the manufacture of tobacco or snuff in his dis r trict, the place where such manufacture is carried on, and the number of the man- ufactory ; and he shall enter in said record, under the name of each manufacturer, a copy of every inventory required by law to be made by such manufacturer, and., an abstract of his monthly rexurns ; and he shallcause the several manufactories of tobacco or snuff in his district to be numbered consecutively, which numbers shall not be thereafter changed, except for reasons satisfactory to himself and approved, by the Commissioner of Intsfcal Revenue." Sec. 34. That section 3,389 of the Revised Statutes, as amended by section 16 of the act of March 1, 1879, be, and the same hereby is, amended sp as to readas follows : "Every collector shall keep a record -in a book provided for that purpose, to- be open to the inspection of only the proper officers of internal revenue, including deputy collectors and internal revenue agents, of the name and residence of every person engaged in the manufacture of cigars in his district, the place where such, manufacture is carried on, and the number of the manufactory ; and he shall enter • in said record^under the name of each manufacturer an abstract of his inventory and monthly returns ; and he>hall cause the several manufacturers of cigars in the district to be numbered consecutively, which number shall not thereafter be- changed." -. Sec. 35. That section 3,387 of the Revised Statutes, as amended by section 16 . of the act of March 1, 1879, be, and the same is hereby, amended, by striking from the said section the following words, namely, "$500, with an additional $100 fox- each person proposed to be employed by him in making cigars," and inserting in lieu of the words so stricken out 'the words, " $100." THE TAX ON OPIUM. ■ • ' ' Sec. 36. That an internal revenue tax of $10 a pound shall be levied and col- t Ifected upon all opium manufactured in the United States for,, smoking purposes ;.; and no person shall engage in such manufacture who is not a citizen of the United. States and who has not given the bond required by the Commissioner of Internal. Revenue. 56 Sec. 37 . That every manufacturer of such opium shall file with the collector of internal revenue of the district in which his manufactory is located such notices, inventories, and bonds, shall keep such books and render such material and pro* ducts, shall put up such signs and affix such number to his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by reg- ulation require. But the bond required of such manufacturer shall be with sure- ties satisfactory to the collector of internal revenue and in a penal sum of not less than $5,000 ; and the sum of said bond may be increased from time to time and ad- ditional sureties required at the discretion of the collector or under instructions of the Commissioner of Internal Revenue. Sec. 38.' That all prepared smoking opium imported into the United States shall, before removal from the Custom House, be duly stamped in such manner as to denote that the duty thereon has been paid ; and that all opium manufact- ured in the United States for smoking purposes, before being removed from the place of manufacture, whether for consumption or storage, shall be duly stamped in such permanent manner as to denote the payment of the internal revenue tax thereon. Sec. 39. That the provisions of existing laws governing the engraving, issue, sale, accountability, effacement, cancellation, and destruction of stamps relating' to tobacco and snuff, as far as applicable, are hereby made to apply to stamps pro- vided for by the preceding section. Sec. 40. That a penalty of not more than $1,000, or imprisonment not more than one year, or both, in the discretion of the court, shall be imposed for each and every violation of the preceding sections of this act relating- to opium by any person or persons ; and all prepared smoking opium wherever found within the United States without stamps required by this act shall be forfeited. Sec. 41. That wholesale dealers in oleomargarine shall keep such books and render such returns in relation thereto as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, by regulation, require, and such books shall be open at all times to the inspection of any internal revenue officer or agent. "WINE AND WINE SPIRIT PROVISIONS. Sec. 43. That any producer of pure sweet wines, who is also a distiller, author- ized to separate from fermented grape-juice, under internal revenue laws, wine spirits, may use, free of tax, in the preparation of such sweet Jwines under such regulations and after the filing- of such notices and bonds, together with the keep- ing of suchrecords and the rendition of such reports aa to materials and products, as the Commissioner of Internal Revenue, with the>p(iproval of the Secretary of the Treasury, may prescribe, so much of such wine spirits so separated by him as may be necessary to fortify the wine for the preservation of the saccharine matter contained therein : Provided, That the wine spirits so used free of tax shall not be in excess of the amount required to introduce into such sweet wines an alcoholic strength equal to 14 per centum of the volume of such wines after such use : Pro- vided further, That such wine containing after such fortification more than 24 per centum of alcohol, as defined by section 3,249 of the Revised Statutes, shall be forfeited to the United States : Provided further, That such use of wine spirits free from tax shall be confined to the months of August, September, October, No- vember, December, January, February, March and April oJLeach year. The Com- missioner of Internal Revenue, in determining the liability of any distiller of fer- mented grape-juice to assessment under section 3,309 of the Revised Statutes, is authorized to allow sucli distiller credit in his computation for the wine spirits used by him in preparing sweet wine under the provisions of this section. Sec. 43. That the wine spirits mentioned in section 53 of this act is the pro- duct resulting from the distillation of fermented gr.ape-juice and shall be held to include the product commonly known as grape brandy ; and the pure sweet wine which may be fortified free of tax, as provided in said section, is fermented grape- iuice only, and shall contain no other substance of any kyid whatever introduced before, at the time of, or after fermentation, and such sweet wine shall contain not less than 4 per centum of saccharine matter, which saccharine strength may be determined by testing, with 'Ballings's saccharometer or must scale, such sweet wine, after the evaporation of the spirits contained therein, and restoring the sample tested to original volume by addition of water. 57 , Sec. 44. That any person who shall use wine spirits, as defined by section.54 of this act, or other spirits on which the iaternal revenue tax has not been paid, otherwise than within the limitations set forth in section 55 of this act, and in accordance with the regulations made pursuant to this act, shall be liable to a penalty of double the amount of the tax on the wine spirits or other spirits so unlaw- fully used. Whenever it is impracticable iu arty case to ascertain the quantity of wine spirits or other spirits that have been used in violation of this actin mixtures with any wines, all alcohol contained in such unlawful mixtures ©C wine with wine spirits or other spirits in excess of 10 per centum shall be held to be unlawfully used : Provided, however, That if water has been added to such unlawful mix- tures, either before, at the time of, or after such unlawful use of wine spirits or othfr spirits, all the alcohol contained therein shall be considered to have been un- lawfully used. In reference to alcoholic strength of wines and mixtures of wines with spirits in this act the measurement is intended to be according to volume and not according to weight. WINE SPIRITS FOR FORTIFYING SWEET WINES. Sec. 45. That under such regulations and official supervision, and upon the execution of such entries and the giving of such bonds, bills of lading, and other- security as the Commissioner of Internal Revenue, with the approval of the Secre- tary of the Treasury shall prescribe, any producer of pure sweet wines as defined by this act may withdraw wine spirits from any special bonded warehouse free of tax, in original packages, in any quanity not less than eighty wine gallons, and may use so much of the same as may be required by him, under such regulations, and , after the filing of such notices and bonds, and the keeping of such records, and the rendition of such reports as to materials and products and'the disposition of the same, as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe, in fortifying the pure sweet wines made by htm, and for no other purpose, in accordance with the limitations and provisions as to uses, amount to be used, and period for using the same set forth in section fifty- three of this act ; and the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury is authorized, whenever he shall deem it to be necessary for the prevention of violations of this law, to pres«:ibe that wine spirits withdrawn under this section shall not be used to fortify wines except at a certain distance prescribed by him from any distillery, rectifying house, winery, or other establishment used for producing or storing distilled spirits, or for making or storing wines other than wines which are so fortified, and that in the building in •which such fortification of wines is practiced no wines or spirits other than those permitted by his regulatior^hall be stored. The use of the wine spirits free of tax for the fortification of weet wines under this act shall be begun and com- pleted at the vineyard of the wine-grower where the grapes are crushed and the grape-juice is expressed and fermented, such use to be under the immediate supervision of an 'Officer of internal revenue, who shall make returns describing the kinds and quantities of Wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be prescribed by the Commis- sioner of Internal Revenue with the approval of the Secretary of the Treasury; and the Commissioner of Internal Revenue shall provide by regulations the time with- in which wines so foi-tified with the wine spirits so withdrawn may be subject to inspection, and for final accounting for the use of such wine spirits and for reware-' housing or fer payment of the tax on any portiono^C such wine spirits which remain not used in fortifying- pure sweet wines. Sec. 46. That wine spirits may be wihdrawn from special bonded warehouses, at the instance of any person desiring to use the same to fortify any wines, in ac- cordance with corttmercial demands, of foreign markets, when such wines are in- tended for exportation, without the payment of tax on the amount of wine spirits used in such fortification, under such regulations, and after making such entries, and executing and filing with the collector of the district from which the removal is to be made such bonds and bills of lading, and giving such other additional security to prevent the use of such wine spirits free of tax otherwise than in the fortification of wine intended for exportation; and for the due exportation of the wine so fortified, as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and all of the provisions of law governing the exportation of distilled spirits free of tax, so far as applicable, shafl apply to the withdrawal and use of Wine spirits and the exportation of the 58 same in' accordance with this section ; and the Commissioner of Internal Revenue is authorized, subject to approval by the Secretary of the Treasury, to prescribe that wine spirits intended for the fortification of wines under this section shall not "be introduced into such wines except under the immediate supervision of an officer ■of internal revenue, who shall make returns describing the kinds and quantities of wine so fortified, and shall affix such stamps and seals to the packages containing such wines as may be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretnrv of the Treasury. Whenever such wine spirits are withdrawn as provided herein for the fortification of wines intended for exporta- tion by sea they shall be introduced into such wines only after removal f 1 om storage -and arrival alongside of the vessel which is to transport the same ; and whenever transportation of such wines is to be effected by land carriage the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe such regulations as to sealing packages and vehicles contain ir>;- the same, and as to the supervision of transportation from the point 61 departure, which point shall be determined as the place where such wine spirits'.may be introduced into such wines to the point of destination as may be necessary to insure the due ■exportation of such fortified wines. , : REIMPORTATION PROVISIONS. Sec. 47. That -all provisions of law relating to the reimportation of any ■goods of domestic growth or manufacture, which were originally liable to an in- ternal revenue tax, shall be, as far as applicable, enforced against any domestic Wines sought to be reimported ; and duty shall be levied and collected upon the same when reimported, as an original importation. Sec. 48. That any person using wine spirits or other spirits which have not been tax-paid in fortifying wine, otherwise than as provided for in this act, shall be guilty of a misdemeanor, and shall, on conviction thereof, be punished for each offence by a fine of not more than two thousand dollars, and for every offence other than the first also by imprisonment for not more than one year. ' Sec. 49. That wine spirits used in fortifying wines may be recovered from such wine only on the premises of a duly authorized grape "brandy distiller ; and for the purpose of such recovery wines so fortified may be received as material on the premises of such a distiller, on a special permit of the collector of internal revenue in whose district the distillery is located; and the distiller will be held to pay the tax on a product from such wines as will include both the alcoholic strength therein produced by the fermentation of the grape-juice and that obtained , from the added distilled spirits. , Sec. 50. That on and after the day when this act shall go into effect all goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment ©f duty and under bond for warehousing, transportation or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to no other duty upon the entry or the withdrawal thereof than if the same were imported respectively after that day. Provided, That any imported merchandise deposited in bond in any public or private bonded-warehouse having been so deposited prior to the first day of October, 1890, may be withdrawn for -consumption at any time prior to February 1, 1891, upon the payment of duties at the rates in force prior to the passage of this act: Provided further, 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 withdrawal. Sec. 51. That all goods, wares, articles and merchandise manufactured wholly or in part in any foreign country by convict labor, shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized to prescribe .such regulations as may be necessary for the enforcement of this provision. THE VALUE OF FOREIGN COINS. Sec. 52. That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value ; ami the values of the standard coins in circulation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be pro- claimed by the Secretary of the Treasury on the first day of January, April, July and October in each year. 59 See. 53.,- That all special taxes shall become Cv'i ->n the firttday of July, 1891, and on the first day of July in each year thereafter, 'iv on commencing any trade or business on which such tax is imposed. In tb'j ifjrmer case the tax shall be- reckoned for one year ; and in the latter case it shalif b j reckoned proportionately from the first day of the month in which the liability to a special tax commenced to the first day of July following. Special tax stamps may be issued for the months of May and June, 1891, upon payment of the amount of tax reckoned pro- portionately under the laws now in force, and such stamps which have been or may be issued for the period ending April 30, 1890, may, upon payment of one- sixth of the amount required to be paid for such stamps for one, year be extended) until July I, 1891, under' such regulations as maybe prescribed by the Commis- sioner of Internal Revenue. And it shall l)e the duty of special tax-payers to render their returns to the deputy collector at such times within the calendar month in which the special tax liability commenced as shall enable him to receive- such returns, duly signed and verified, not later than the last day of the month, except in cases of sickness or absence, as provided for in section 8,176 of the Re- vised Statutes. / Sec. 54 That section 20 of the act entitled "An act to simplify the laws in relation to the collection of revenues,?' approved June 10, 1890, is hereby amended; to read as follows : " Sec. 20. That any merchandise deposited in bond 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 sueh.withdrawal : Provided, That nothing herein shall effect or impair existing provisions of law in regard to the disposal of perishable or explosive articles.'" Sec. 55. That all laws and parts of laws inconsistent with this act are hereby repealed : Provided, however, That the repeal of existing laws, or modifications, thereof, embraced it this act shall not effect any act done or any right accuring or accured, or any suit or proceeding had or comrqeneed'in any civil cause before the said repeal or modifications, but all rights and liabilities under said laws shall con- tinue and may be enforced in the same manner as if repealed or modifiication had not been made. , Any offences committed, and all penalties or forfeitures or liabilities incurred under any statute embraced in, or changed, modified, or repealed by this act may be prosecuted and punished, in the same manner and with the same effect as if this act had not been passed. All acts of limitation, whether applicable to- cival causes and proceedings or to the prosecution of offences, or for the recovery of penalties or forfeitures, embraced in, or modified, changed, or repealed by this, act, «shall not be effected thereby, and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to- the passage of this act, may be begun and prosecuted within the same time, and with the same effect, as if this act had not been passed. THE ADMINISTRATIVE BILL. AN ACT to simplify the laws in relation to the collection of the revenues. , '. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all merchandise imported into the United States shall, for s the purpose of this act, be deemed and held to be the property of the- person to whom the merchandise may be consigned ; but the holder of any bill of lad- ing consigned to order and indorsed, by the consignor shall be deemed the consignee 'thereof ; and in case of the abandonment of any merchandise to the underwriters the- latter may be recognized as the consignee. Sec. 2. That all invoices of imported merchandise shall be made out in the cur- rency of the place or country from whence the importations shall be made or if pur- chased in the currencyactually paid therefor, shall contain a correct description of such merchandise, and shall be made in triplicate or in quadruplicate in case of merchandise- intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the 60 manufacturer or owner thereof, if the same has been procured Other-wise tha\ by. purchase, or by the duly authorized agent of such purchaser, manufacturer, or owo«. Sec. 3. That all such invoices shall, at or before the shipment of tht merch&jdise, be produced to the censul, vice-consul, or commercial agent of the United Stales of the consular district in which the merchandise was manufactured or purchased, as the case may be, for export to the United States, and shall have indorsed thereon, when so pro. •duced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true, and was made at the place from which the merchandise is to be exported to the United States ; that it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, and the actual cost there, ■of and of all charges thereon, as provided by this act ; and that no discounts, bounties, ■or drawbacks are contained in the invoice but such as have been actually allowed thereon ; and when obtained in any other manner than by purchase, the actual fliarket 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 wholesale quantities, ■and that it includes all charges thereon as provided by this act ; and the actual quantity thereof ; and that no different invoice of the merchandise mentioned in the invoice so produced has been or will be furnished to any one. If the merchandise was actually v purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually paid for the mer-handise by the purchaser. Sec. 4. That, except in case of personal effects accompanying the passenger, no im- portation of any merchandise exceeding $100 in dutiable value shall be admitted to entry •without the production of a duly certified invoice (hereof as required by law, or of an ■affidavit 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 affiilavit 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 putchtise, the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal markets of the country from which the same has beeu-imported ; which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account, in his pos- session, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof ; and in default of such production when so requested, such owner, importer, consignee, or agent shall be thereafter de- barred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his' power to produce the same when so demanded ; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, or agent thereof : Provided, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be im- ported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding $100 in value is made by a statement in the form of an invoice the collector shall require a bond for the production of a duly certified invoice. Sec. 5. That whenever merchandise imported into the United States is entered by invoice, one of the following declarations, according to the nature of the case, shall be filed with the collector of the pott, at the time of entry by the owner, importer, con- signee, or agent ; which declaration so filed shall be duly signed by the owner, im- porter, consignee, or agent, before the collector, or before a notary public or other officer duly authorized bylaw to administer oaths and take acknowledgments, who may be designated by the Secretary of the Treasury to receive such declarations and to «ertify to the identity of the persons making them, under regulations to be prescribed by the Secretary of the Treasury ; and every officer so designated shall file with the 61 collector of the port a copy of his official signature and seal : Provided, That if aay of the invoices or bills of lading of any merchandise imported in any one vessel, whie should otherwise be embraced in said entry, have not been received at the date of thi 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, bti. .may be entered subsequently. DECLARATION OF CONSIGNEE, IMPORTER OR AGENT. I, , dv solemnly and truly declare that I am the consignee (importer ■or agent) of the merchandise described in the aunexed entry and invoice ; that the invoice and bill of lading now presented by me to Iflie collector of : are the true and only invoice and bill of lading by me received of all the goods, wares and merchandise imported in the , whereof ; — is master, from - , for the account of any person whomsoever for whom I am authorized to enter the same ; that the same invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other invoice or bill of lading of the said goods, wares and merchandise; that the entry now delivered to the collector contains a just and true account of the said goods, wares and merchandise, according to the said invoice and bill of lading ; that nothing has been, on my part, nor to my knowledge on the part of any other person, concealed or suppressed.'wherebyjthe United States may be defrauded of any part of the duty law- fully due on the said goods, wares and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made ; and that if at any time hereafter I discover any error in the said invoice, or in the account now rendered of the said goods, wares and mer- chandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief (insert the name and residence of the owner or owners) is (or are) the owner (or owners) of the goods, wares and merchandise mentigned in the annexed entry ; that the invoice now produced by me exhibits the actual, cost (if purchased) or the actual market value or wholesale price (if otherwise obtained) at the time of exportation to the United States in the principal markets of the country from whence imported, of the said goods, wares and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes,' sacks and coverings of any kind, and all other costs, charges and expenses incident to placing 1 said goods, wares and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty or drawback but such as has been actually allowed on the same. DECLARATION OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN ACTUALLY PURCHASED. I, , do solemnly and truly declare that I am the owner of the mer- chandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of : -, contains a just and true account of all the goods, wares and merchandise imported by or consigned to me, in the , whereof — is master, from ; that the invoice and entry which I now produce contain a just and faithful account of the actual cost of said goods, wares and merchandise, and ; include and specifies the value of all cartons, cases, crates, boxes, sacks and coverings of any kind, aQ d all other costs, charges and expenses incident to placing said goods, wares and merchandise in condition, packed ready for shipment to the United States, and no other-discountj drawback or bounty but such as has been actually allowed 3 At Last. Clarkson Clothier 4 InaHorseCar. Celia Thaxter 4 Hamlet's Ghost . Shakspeare 4 The World as it Is 5 Treasure Trove. 5 XittlePhil. Mrs. Helen Rich 5 A Smile and -a Kiss. K. 6 The Angel. AnnaF. Burnham 6 . AKissat theDoor 7 This Life is What we Make it 7 Somebody's Pride. Clement Scott in "Home Chimes" 8 My Childhood Home. B. P. Stiillaber (Mrs. Partington) 8 Mercy. Shakspeare 8 Marmion and Douglas-. Sir Walter . Scott 9 Little Brown Hands. M.H. Krout. . 9 , The Countersign , 10 Have Charity 10 Our Sweet Unexpressed. W. 3?. Fox. 10 My Bread on the Waters. George L. CaQin 11 The Level and the Square. Robert Morris, LL.D 12 Dreamland . Edgar Allan Poe 12 He'll Win at Last 13 A Little Child Shall Lead Them 13 I Would Not Live Alway. William H. Muhlenberg 14 Ships at Sea. Allie Wellington 15 A Tramp. Recitation 16 The Canteen . Private Miles O'Eeilly 16 The Revellers 17 little Sermons 17 LandPoor. J.W.Donovan 18 AThanksgiving. LucyLarcom 19 The Charcoal Man. J. T. Trowbridge. ' From "Our Young Folks" 19 The Night Before Christmas. C. C. Moore 20 The Night After Christmas 21 " Hoe Out Your Roe." Anon 22 Li^e for Something. Anon 22 Three Little Graves 22 Someflhing to Shun. Josephine Pol- lard 23 OF NO. 6.1 Page The Silver Plate. Margaret J. Pres- ton.... 23 In the Mining Town. Rose Hartwick Thorpe 24 TakingToll 24 Haying Drunkard. Francis S. Smith 25 An Incident of Gettysberg. Francis De Haes Jamvier 26 The Old Parson's Story 26 The Dying Newsboy. Mrs. Emily Thornton •- 27 The Ride of Jennie McNeal 28 The Pilot's Wife ■»:..■ 29 The Countersign. Margaret Eytinge, 29 Saturday Night 30 The Great Bell of Cologne 30 Recollections of the Past 31 The Great Temptation . Alice Horton 32 The Old Man in the Palace-Car. J. H. Yates! , 33 Papa's Letter 34 The Heart of the War (1864) 85 Over the Dam. Zelotes R. Bennett. . . 36 Death of the Drunkard's Boy. O. S. Ellis... 36 Richmond on the 'James 37 Courage .-... 38 Death on the Stage. Priscilla J. - Owen... 39 Charity. Peter Cousland 40 DonJ Say that He Died Through Drink. Harriet A. Grazebrook.. 40 The Last Broadside. Elizabeth T. P. Beach 41 1 A Wet Sheet aud a Flowing Sea. A. Cunningham 42 1 The Parting 42 The Lost Chord 42 Davy's Promise : or, I Must Bo There on New Year's Day. Recitation. . 43 Nanette. Clark W. Bryan 44 Asleep at the Switch 44 Annie and Willie's Prayer. Sophie P. Snow 45 The Widow's Message to Her Son. Ellen Forrester 48 A Folded Leaf 48 Price si CeB»- ly Mall. 1 and 2 Cent stain ps taken. Address, M. J. IVERS & CO., 86 Nassau Street, N, T. City. STANDARD RECITATIONS BY BEST AUTHORS. £.■ Choice Collection or Beautiful Compositions, CAREFUIiY COMPILED FOB School, Lyceum, Parlor, and other Entertainments, 3y FRANCES P. SULLIVAN. CONTENTS OF. NO. 6. . - . Page - The Engineer's Murder. Henry Mor-:.. - iord..»....'.,~ ..... 3 At Last. Olarkson Clothier. .... ...... 4 In a Horse Car> Celia Thaxter .. 4 |. Hamlet's Ghost. Shakspcaro 4 ijna J\ oria as it Is . ;-. 5 Treasure Trove.';.' ;... .: 6 . Utile Phil. Mrs. Helen Rich.. 1 ...... fi A Smile and a Kiss. K. C .The Angel. An-naF. Barnliam.. ... .^ 6 AEissat thftDoor , 7 This Life is what we Mate it.. . T Somebody's! ride. jBlementrScott la " Home .Chimes*--: .. -r. ..-.J.. .... 8 My Childhood Home. B. P. Shillaber T (Mrs. Partington) ...,..'....,. 8 Mercy..' Shakspoare.. .',. 8 Harm ion and Douglas. .Sir Walter. Scott...,...; • 9 little Brown' Hands. 'M. H. Krdut^. 9 The Countersign.. * '.... .*. ,...>. 10 Have Charity. . :., ............... 10 Our Sweet Unexpressed. V. F.Fpx. 10 My Bread On the Waters. .George E. -. Catlin:..:. :'.' .-.,.". 11 Tne'Level and. the Squaro. -Xobert ' .Morris. LL.D .......' 12 Dreamland. Edgar ZHan Toe , 12 He'll Win at Last 13 ALittle Child Shall Lead Thorn.:.. ,. 13 IWouldNot Live Always William H. ""' ^Muhlenberg/. . . rr.'. . . , . ....... It Ships at Sea. MUo Wellington. .... .. 35 .^Tramp. Recitation........ v ....\.. 10 'Tire Canteen. Private Miles O'Reilly 10: The Revellers. .\ . i. '17 Little Sermons 17 LandPoor. J. Y/.. 'Donovan 18 AThanksgiviag. LueyJLarcom.,.. .. .19 The Charcoal Man. J. 'T.Trowbridge. ' From "Our YatongrFolke"... 19 The Night Before~~Obristmas. CO. Uoore • .-„. .20 The Hight After Christmas , 21 "Hoe Out Your Roe. "..Anon 22 Live for Something. Anon 22. Three Little Graves:...' 22 blsmething to Shuu. Josephine Pol- ^ lard...... •• 23 Pa 8»" The ■ Silver Plats. Margaret J. Pr«s- , ton 23 In the Mining Town. Rose Hartwick Thorpe..... 1 24 TakingToll ......... .,:.; 24 Playing Drun kard . Francis S . 'Smith. 25 An Incident, of - Gettysberg. Francis ' De Hacs Janvier. .....' 2G _ The Old Parson's Story....... ,.,26 Tire Dying Newsboy. MrB. Emily. .' Thprnlon'. ..V. . .:,... 27 The Ride of, Jennie McNeal, ..... 28 , The Pilot's Wife „ . . 29 The Countersign. Margaret Ey tinge. 29 .-SatutdaJJlJight...,.,.. '. 89 TheBreat Bell of Cologne 39 'iteooUeetions of tho Past . !'. 31 the Great Temptation. Alice Eorton 82 The Old Man in the Palace-Car.^ J. <•'-'-. H.Yates., .......:...;... 83 , Papa's Letter , .,,;.,.. .31 The Heaift of the War (18041 35 Over the Dam Zelotes'R Bennett... 30 Death of the Druukard/s Boy. O. 8. Ellis t. '.. .',;. . .», St Richmond on the James. 7 . .^,87 Courage ,..;.. 1,. .'..;.,..'..... 3d Death on the Stage. Priseilla J. Owen.....:...... : '.'. 39 Charity. Peter Cousland ... 40 ( Don't Say that He Died T rough Drink. .Harriet- A. Grazebrook..., i^. The Last Broadside. Elizabeth T. P. ; - Beach .....^ — A. Wot Sheet and a Flowing Sea. A. Cunningham... ,....; Th f 4 Parting... .. 42 Jim Lost Chord. , 42 Davy's Promise ; or; I M,ust Be There on New Year's Day. Reeitatiou.. 43 Nanette. ClarkW Bryan. ..-..<. 44 Asleep at the Switch ..-■?/ 4 * Annie and Willie's Prayer. Sophie P. Snow .;....*..,.., V.. ..'. ..-• 45 The- WidowV Message to Her Son. '> ." Ellen Forrester, ,'ii'. .'.'. -v: . . 48 A Folded Leajt.:,i.,^,.i... <" ...41. 42 .48 Price 12 Cents by Mail. 1 and 2 Cent Stamps taken. Address, M. J. I VERS & CO., 86 Nassau Street, -Jf» Y. City. STANDARD RECITATIONS BY BEST AUTHORS. A Choice Collection ot'ISeaiitifiul Compositions, CAKEJULLT COMPILED FOR School, Lyceum, Parlor, and other KiitertaiiimeiUs. Uy FRANCES P. SULLIVAN. * '^/ CONTENTS OF NO. The Perverse Hon 3 The Green Mountain Justice 4 The Faithful Lovers 4 A Catastrophe. Peleg Arkwright 6 A Modest Wit 6 Poker G Why tho Mule Escaped O The First Client. Irwin Ruascll 7 She Would bo a Mason 7 A Novel Post Office The Smack in School. TV. P. Palmer V •'Der Crafen." Cuarley Russell 11 Through the Tunnel 11 Der Baby H Fast Freight. Charles Dockstadcr. . . 11 An Old Maid's Prayer ... .". j3 Widow Malone. Char es Lever 12 Auction Extraordinary. Lucretia Davidson IT The Chinese Excelsior. .-. 13 Larry's on the Force. Irwin Russell. 11 A Chinese Story, C. P. Cranch 14 Tbe Learned Negro i 35 To Those about to Marry 15 He Never Told a Lio 15 A Modern Belle 15 Father Molloy. Saniuel Lover 17 Lides to Marv Jade 18 Patrick's Colt. Anonymous 18 The Parting Lovers. Mary E Day.. 19 Printemps 20 How to Cure a Cough. '0 The Bachelor's Soliloquy tl An Easy Remedy. Horace Smith. .. . £1 A Lay of Real Life. Thomas Hood.. . L2 Laugh and Grow Fat. TV. M. Praed. . £2 Casabianca ; or. The Obstinate Sailor. George P. Wobster ?3 My Mother-in-Law. Hufh Howard. . L.3 DotFritzey. Thos. H. Winnolt £4 The Specfro Muleteer. J. -J. Roche.. '4 Hilly Grimes, the Drover *5 The Three Wishes V5 Ein DeutscheB Lied. Anonyoniua . . . -5 "Mark Quencher's" Philosophy. Cliaa. M. Connolly 26 ••Mark QuencherV'fJoliloquy . Chas . M.Connolly 26 PAGX What I Would Do for Her. Thoa. H . Winnett 26 O'Reilly's Billy Goat 27 Yuba Dam ' 27 Pat's Letter 27 Drink and Its- Infiuenco .... 28 An Evening Idyl 29 The JeBter'a Sermon. Walter Thorn- bury '. 29 RoryO'More. Samuel Lover 30 Parody on the Tramp 31 The Sneezing Man. Ward M. Flor- ence 31 Leedle Yawcob Straus3 . Chas . P . Adams , . ... 32 Schneider's RMn. Gus Phillips 32 Dot Baby off Mine. A Brother of "Leedle Tawcop Strauss." Chaa. F.Adams. 34 The Baggage Fiend 3 1 Mark Antony's Original Oration S4 Yarn of the "Nancy Bell." TV. S. Gilbert. ; . . 36 The Frenchman and the Kai.3 37 The Dutchman's Serenade 37 Somebody's Dog 33 The Apology to O'Reilly 33 Paddy's Excelsior . 39 The Birth of 8t Patrick. SamT Lov. r 39 The Madman and the Razor 40 A Welsh Classic. II H.Ballard .... 40 Thrs Puzzled Dutchman. C. F. Adams 42 The Puzzled Census-Taker. John G. Saxe 42 What Biddy Said in tho I'ulice Court. E.T. Corbett .., 41 Unmade nay 43 Slang Phrases 43 F.itzey'sDead. Oof [y Goof t 44 Iu der Shweed Long Ago Oofty Gooft 44 Katie's Answer. Anonymous 44 The Steward of Singapore 44 The Cats 45 The Wicked D^r. W. T. Whelan.... 45 The Grocer's Wooing. IT. C. Dodge. 46 Dot Stuppora Pony . Harry Woodson 46 A Jolly Fat Friar. Anonymous 47 Der Patter of cb-r Sh ngle's 47 Only a Girl . Euth Hall 48 Nnbod v's Mule 48 At the Window , 48 -Trice IS Cents by Mali. A and 2 Cent Stamps taken. Address, M. J. IVERS & CO., '■ 86 Nassau Street, If. Y. City* m zwW^ ' \. ■*;*< wMem-f* "