■| r ri»:> ::«>:> v-a>; ?*^-m« ^^*;^#-^ - :^^^ "j6:f.:s> ; a» ,:>.>3L 3 ii>j> -^A-'-^ij 5> :>^3> .^M^ .-^^x^ 'S^^^' - >> cse* -^J>3> -Q*-^ >:i:S4^ -^^3 ^^^ ^^ djorti^ll fGam irl^nnl IGibrarg Cornell University Library KF6687.3.U581883 A digest of the decisions of the Treasur 3 1924 020 028 225 Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924020028225 A DIGEST OF THE Decisions of the Treasury Department R15LATING TO THE TARIFF, NAVIGATION, &0., FEOM 1872 TO 1882, INCLUSIVE, WITH THH TARIFF ON IMPORTS INTO THE UNITED STATES FREE LIBT, INDEXED, AND THE HAWAIIAN RECIPROCITY TREATY. 19 *9 WASHINGTON: g GOVERNMENT PRINTING OFKICK. ^ 1883. 4S4Z4. Tkbasuuy Bbpartmbnt, J Document No. 384. > Secretary. ) PREFACE This work was begun, and the greater part of it prepared, by Mr. Frank M. Eastman, and was completed by Mr. Charles R. Dean and Mr. T. B, Sanders, all under the direction of Assistant Secretary H. P. Fkench. It contains a digest of all important decisions relating to the Tariff", and Navigation, and the Marine-Hospital, Steamboat- Inspection, aud Eevenue-Marine Services, from 1872 to 1882, inclusive. It contains, also. Title XXXIII of the Eevised Statutes, " Duties upon Imports," with amendments. This is arranged as The Tariff In- BEXBD, in which the items of the Tariff' are numbered for convenient reference, with a complete index by subjects. The Digest refers to the decisions in the eleven volumes of the "Synopsis of Decisions," from 1872 to 1882, inclusive,. by the original numbers. It refers incidentally to some decisions in earlier volumes, but is only complete within the dates named. The work is intended chiefly for the Customs Service. The letters T. I. refer to the Tariff" Indexed, the figures preceding them in the pa- renthesis indicating the number of the item. Of&cers and others corre- sponding with the Department should refer to the various items in the Tariff by those numbers, instead of citing the schedules generally. Since this work was prepared, the Tariff of March 3, 1883, has been enacted. It will be printed by the Department with the paragraphs numbered as the Tariff Indexed is, and will be cited by the Depart- ment and customs officers as "The Tariff of 1883." DIGEST OF TKEASURY DECISIONS. ABANDONED.— The term "abaudoued" in section 2507, E. S., should be inter- preted according to its ordinary acceptation — meaning relinquishment without effort to recover — and not in the technical sense as applied to insurance, when abandonment becomes a transfer of ownership, 395. ABANDONED GOODS, regulations as to the sale of, 2585, 1519. The year after which abaudoued goods in warehouse are to be sold, begins from the date of the arrival of the merchandise at the port of destination, and not at the date of its arrival in the United States, 1513, 2349, 2339. But where such goods were regularly examined and appraised at the port of first arrival, before being shipped to the port of destination, the year will be consid- ered as beginning from the date of first arrival, 2441. When, before the sale of goods which have remained unclaimed in warehouse for more than a year, duties unpaid, application is made for permission to withdraw them, it must be refused. The Department has not the authority to extend the period within which such merchandise may be claimed, 2501. When abandoned goods which had remained in warehouse over three years (but which goods before the expiration of the three years had been exempted from duty) were sold, fteW, that the duties should not be deducted from the proceeds of the sale, 1391. ABATEMENT of duties. When application was made for permission to pay duty on certain wine in warehouse, entered three years before the date of applica- tion, as vinegar, (the wine, as alleged, having turned sour,) or else to have the same destroyed and exempted from duty, the application was refused, 4250. ABBREVIATIONS of names of States to be nsed in mailing letters, 3818. ABRADED and mutilated silver coins may be refused by United States officers, there being no law relating thereto. Such coins should not, however, be out in two by United States officers, 4326. ABRASION of Mexican dollars. No allowance can be made for abrasion, in com- puting the value of goods purchased with abraded and depreciated Mexican dollars, but Department's circular fixing the value of Mexican dollars must be followed, 3571. ABSTRACT of increase and allowance of duties, form of, 3531. ABSTRACTS of sales of unclaimed goods to be forwarded to the First Auditor in- stead of to the office of the Secretary, 4362. ACCIDENTS on or to all steam-vessels to be reported by the licensed officers thereof to local board of steamboat inspectors, 4004, 3132. Such report may be made in writing and sworn to before an authorized magistrate, when it is inconvenient to report in person because of distance, 3132. The local inspectors will report such accidents to their supervising inspectors, and send a copy of such report to the Supervising Inspector-General, 3360. ACCOUNTS. 2 ADDITIONAL CHAEGE. ACCOUNTS, personal-expense, of inspectors of steam- vessels, regulations relative to, 3391. ACCOUNTS OF COLLECTORS.— Where the entire quantity of merchandise in an entry of goods under transportation bond for immediate exportation is not re- ceived, the collector's accounts may be properly credited as for a " short deliv- ery," with the difference between the duties on the quantity exported and the quantity covered by the transportation bond, 5214. ACCRUED CLAIMS, decision in relation to the use of appropriations for the payment of, 3213. ACETONE dutiable at the rate of duty imposed on alcohol, by assimilation thereto, 3493. ACID.— Carbolic crystals, in bulk, almost chemically pure, dutiable at 10 per cent., (see Carbolic Acid,) 4581. Carbolic, all importations of, should be carefully examined to ascertain if the article is not creosote, 2587. CresyUc, dutiable as liquid carbolic acid, at 10 per cent, ad valorem, 3980. Salicylic, dutiable at 10 per cent, ad valorem, as "other acids of every descrip- tion used for medicinal purposes, or in the fine arts, u. o. p. f.," and not as a medi- cinal preparation, 3704. ACKNOTATLEDGMENT of bills of sale of vessels may be made before a justice of the peace, who has no seal, if authorized by the laws of the State to take ac- knowledgments of deeds, and the bill thus acknowledged may be recorded by the collector without a certificate that the signer is a justice of the peace, though the efficacy of the bill of sale, as a transfer of property, would be strengthened by such certificate, 3924, 4278. ADDITIONAL CHARGE OF 100 PER CENT., in general, 3049, 2214. (See Dutiable Value, 4545.) If the charges and commissions added by the appraiser, exclusive of the 100 per cent, thereof additional, levied under the provisions of section 14, act of June 22, 1874, do not exceed by 10 per cent, the value declared on entry, the addi- tional duty of 20 per cent, does not accrue, 3371. Customary shipping-charges at place of shipment for conveying goods from man- ufactory to the vessel must be added to invoice value when such charges are not specified in the invoice and the invoice does not state that the goods were ' ' free on board," or that the price specified included charges; and the regular duty should be assessed thereon, and on the 100 per cent, additional, under section 14, act of June 22, 1874, 3550. When dutiable charges nre added to the invoice price of merchandise, and the addition of 100 per cent, of the charges added is imposed under the act of June 22, 1874, the value thus found shall be the basis for determining both the rate and amount of duty when dependent on value, 3711, 3057. Where charges are omitted from invoices of merchandise, but are duly added by the importers on entry, the penal duty of 100 per cent, of the charges should not be added, 2368. Importers can make additions to invoice value at the time of entry, and not after- wards. When charges are omitted in the entry, the addition thereof subse- quently by the collector or appraiser, no matter how occurring, carries with it the 100 per cent, additional duty ; and upon the aggregate value, made up of the invoice value, the added charges and the 100 per cent, additional of such ADDITIONAL DUTIES. 6 ADDITIONAL DUTY. charges, the regular duties should be imposed ; and if such aggregate value shall exceed by 10 per 6ent. the invoice value, the farther additional duty of 20 per cent, should be assessed, 3788, 3218, 3057. accrues, even where the charges are added after liquidation, upon information voluntarily furnished by the importers, 3218. The duties collected on such additional charge are in the nature of a penalty, and they should be accounted for separately as belonging wholly to the United States, 2949. ADDITIONAL DUTIES. (See Charges on Invoices, 4617 ; also. Discriminating Duties.) ' Where the appraised value of merchandise exceeds by 10 per cent, or more the value of the merchandise stated in the entry, an additional duty of 20 per cent, is to be imposed, iinder section 2900, E. S., on the appraised value of the mer- chandise, but not on the charges, 5159. "Where charges which section 2909 declares shall form part of the dutiable value of merchandise are omitted in the entry and are added by the proper officer, an additional duty of 20 per cent, is to be imposed, under section 2908, on the duti- able value of the merchandise, made up of the appraised value and of the charges stated in the entry and those added by the proper officer, vrhenever such addition for charges shall exceed by 10 per cent, or more of the value the merchandise declared in the entry, 5159. " When, in the absence of a consular certificate, an entry is made under the provisions of seutions 9, 10, and 11 of the act of June 32, 1874, the additional duties of 20 per cent, ad valorem prescribed by section 2900, K. S., should not be exacted, although the vahie stated on entry may be advanced 10 percent, or more by the appraiser." But this decision does not apply in the case of additions for charges, 4025; contra, 2365. (See 3978.) ADDITIONAL DUTY OF 10 PER CENT. (Section 2970, E. S.) 1. Upon the expiration of one year from the date of importation of merchandise remaining in warehouse under bond, the collector and naval officer, if there be one,, will cause a memorandum to be made, in" red ink, upon the debit side of the bond account, in the warehouse ledger, showing the amount of additional duties which would accrue upon the withdrawal of such merchandise for consumption. 2. In case of the withdrawal of such merchandise, or any portion thereof, for transportation to another port, a memorandum of the 10 per cent, additional duties will be made upon the transportation entry sent to the collector of the port of destination, such memorandum to be entered upon his warehouse ledger in the manner above prescribed. 3. When merchandise has remained in ware- house beyond three years, and is sold pursuant to the provisions of section 2972, E. S., the 10 per cent, additional duties will be add^d to and included in the duties, charges, and expenses required to be deducted from proceeds of sale before payment thereof to the owner, consignee, or agent of such merchandise, 2728. Where withdrawal entry of goods from warehouse for consumption was initiated ■ before the expiration of one year from the date of importation, but duties were not paid until after the expiration of the year, (the goods being still in ware- house,) held, that because duties were not paid within the year the 10 per cent, additional duty accrued, 1534. ADDITIONAL DUTY. 4 ADDITIONAL DUTY. The year uuder wbicli inerchaudise iu bonded warehouse can be withdrawn with- out the payment of the additional duty under section 2970, E. S., begins at the date of tlie arrival of goods at the linal port of destination, and not at the date of arrival in the United States, and before the shipment of the merchandise in bond to the port of destination, 1513, 1806, •2349, 2339 ; but where merchandise is regularly examined and appraised at the port of arrival, and before trans- portation in, bond to the port of final destination, the year will be considered as beginning from the date of its first arrival, 2441. does not attach to materials withdrawn from warehouse under sections 2513 and 2514, R. S., which have been in warehouse more than a year before withdrawal, 3045. Where goods were withdrawn from warehouse after the expiration of one year from the date of their importation and the additional duty of 10 per cent, was assessed thereon under section 2970, R. S., which additional duty the importers declined to pay because they said the duties had not been determined within the year, held, that they were not excused from paying such extra duty, and that the proper course would have been to withdraw the goods before the e^^piration of the year, paying the duties originally imposed, and preserving by a protest and appeal their right to any refund due, 2976. does not attach to goods which have been exported from warehouse and reim- ported, 2246. The act of June 22, 1874, does not operate as a bar to a claim for an additional dnty of 10 per cent, of charges and duties on goods in warehouse pver one year, which duty had been incurred before the passage of said act, but was overlooked at the withdrawal of the goods, and not discovered until after the passage of the act, 2734. on goods taken possession of by collectors and afterwards claimed and entered for warehouse attaches at the expiration of one year from the date of importation into the United States, 3472. , Where by mistake a custom-house broker delayed making withdrawal entry of goods until the afternoon of the last day of one year from entry, and was then told it was too late to make such withdrawal entry, he was afterwards allowed to make withdrawal entry nunc pro tunc, and the additional duty was remitted, 4156. accrues on goods remaining in warehouse one day over a year, 4885. When merchandise, upon which an additional duty of 10 per cent., under section 2970, R. S., has been imposed, is exported directlyfrom the custody of ofllicers of the customs, the additional as well as the other duty should be returned as drawback, 3502. ADDITIONAL DUTY OF 20 PER CENT. (See, generally, 2344, 2454.) Where cigars consigned to a merchant in New York were imported at Rouse's Point, and the value declared in the entry at that port was accepted as correct by the customs officers there, upon' the cigars being sent to New York in bond and their value being advanced by the appraiser at that port more than 10, per cent., held, that the additional duty of 20 per cent, did not accrue, the advau'ce in value not having been based upon an appraisal of the goods by the proper appraising officers, although the customs officers at Rouse's Point finally con- curred with the appraisement made at New York, 3685. ADDITIOJJ'AL DUTY. 5 ADDITIONAL DUTY. when imposed On merchandise advanced more than 10 per cent., must be refunded when the meroliandise is subsequently seized for the forfeiture and the verdict is for the defendant. It is optional with the Department whether to sue for forfeiture or impose the 20 per cent., hut it cannot do both, 3907. cannot be imposed where goods have been seized or proceedings in personam for recovery of home market value have been instituted, 4615. Where a number of cases of India-rubber were imported included in one invoice, but divided into three lots, and the value of the first two lots was advanced more than 10 per cent., but the total advance on the three lots did not exceed 10 per cent, of the whole invoice, held, that the penal duty of 20 per cent, did not attach, 622. Cubebs produced east of Cape of Good Hope and imported from places west of the cape, though on the free list, are subject to a discriminating duty of 10 per cent., and also io an additional duty of 20 per cent, if undervalued, 4533. " If an invoice comprises several items of the same kind and description of goods, and one or more items are found to have been undervalued, the penal duty will be imposed upon all the items of the same kinds and description, if the ajipraised value exceeds by 10 per cent, the aggregate entered value of such items." The mere fact that the goods varied in prices, or were of diiferent figures or arrange- ment of colors, would not make them of different descriptions ; but if they vary so much in thfeir characteristics as to be classified and be known by different trade names, they are of different kind and description of goods, 4471. does not accrue where no addition is made to the total entered value of the goods, 4219. for undervaluation attaches, although the entry of the goods was made upon an uncertified invoice, 1175. When charges omitted from invoices are added by the appraiser and collector, together with the addition of 100 per cent, thereof, the additional duty of 20 lier cent, should be assessed upon the aggregate value thus made up, if such aggregate value shall exceed the entered value by 10 per cent., 3788, 3057, 3218. Deductions for short shipment. In appraisements where advances of the value of merchandise are made, deductions for short shipment should be made both from the entered value and from the appraised value ; and if the appraised value, thus reduced, exceeds the entered value, thus reduced, by 10 per cent, or more, the additional duty of 20 per. cent, attaches, 3413. accrues only on merchandise covered by invoice undervalued, if more than one invoice is embraced by an entry; and if the different invoices represented con- signments from different parties, each invoice should stand by itself in the cousideration whether additional duties accrued, 4964. Where the value of imported merchandise is properly stated in the money of "the foreign country from which such merchandise is imported, but the invoice states the value of such foreign money at too low a rate, the penal duty does not attach, though the proper statement of the value of such foreign money by the appraiser raises the value of the merchandise in United States inoney 10 per cent, or more above the value in United States money as stated ii> the invoice, it being the duty, not of the importer, but of the collector, to reduce the foreign currency specified in the entry to United States money, 2593. , When an invoice comprises several, articles, and any one is undervalued 10 per cent, or more, the additional duty will attach on such article, and when an in- ADDITIONAL DUTY. 6 ADDITIONAL DUTY. voice comprises several items of the same kind and description of goods, and one or more items are found to be undervalued, the penal duty will not attach unless the undervaluation equal 10 per cent, of the aggregate entered value of all such items. In estimating undervaluation, only those different items in the invoice should be included in the calculation which relate to articles of the same general character, description, and material, and the use and purposes of which are substantially the same. Where the goods mentioned in several items are put to different uses, and are of different descriptions, an undervaluation of one item to the extent of 10 per cent, causes the penal duty to attach in that in- stance, without regard to the other items, (art. 488, Eegs. 1874,) 2722, 3346. Merchandise paying a purely specific duty is not liable to the additional duty of 20 per cent, ad valorem imposed by section 2900, E. S., 3483, 3519, 3335; but if the specific duty is at all dependent upon value, as in the case of steel bars which are dutiable at a eertam sum a pound, according to the value of the steel, the additional duty attaches if the merchandise is advanced 10 per cent, or more, 3370. Where brandy is advanced in value more than 10 per cent., but such advance does not carry the value to |4 per gallon, the additional duty of 20 per cent, does not attach, 3476, 3483. "There appears to be no law by which an additional duty of 20 per cent, ad valorem can be imposed, unless it has been found by an appraisement (either original or a reappraisement) that the goods exceeded by 10 per cent, or more the invoiced or entered value." Where, after an appraisement, information was given by the importers of the merchandise appraised, showing that the en- tered and appraised value was less by 10 per cent, than it should have been, the penalty was held not to be incurred ; but when it comes to the knowledge of the collector that the appraised value of an invoice is too low, he may order a reappraisement, and if on reappraisement the goods are found to exceed the entered value by 10 per cent., the additional duty of 20 per cent, will attach, but such reappraisement can only take place when the goods are in such a posi- tion that they may be properly examined ; and the mere fact that there has been a formal delivery, and that the 'duties have been liquidated or paid, would not interfere with such reappraisement, 3299. If the charges and commissions added by the appraiser, exclusive of the 100 per cent, thereof additional, levied under the provisions of section 14, act of June 22, 1874, do not exceed by 10 per cent, the value declared on the entry, the additional duty of 20 per cent, does not accrue, 3371. Ignorance of undervaluations in an invoice by an importer does not affect the assessment of the penal duty, if such penal duty would otherwise accrue, 2596. The conflict between sections 2900 and 2909, R. S., as to the basis on which the ad- ditional duty of 20 per cent, should be assessed, has been settled by the repeal of section 2909. (Laws, vol. 19, p. 247, sec. 2069.) The Secretary of the Treasury has no power to remit, when it accrues, 3774. The penal duty is a personal debt due by the importer to the United States, which is not in any way impaired by the fact that the goods have left the possession of the importer and hstve been transported to another port, and such penal duty is not subject to rebate or drawback upon exportation of the goods, 3435. (United States vs. Lyman, 1 Mason, 481.) ADDITIONS. 7 ADMEASUREMENT. Additions made by the appraiser, either for value or for charges, or for both, must, in the aggregate, exceed 10 per cent, of the total value, inclusive of the charges and commissions stated in the entry, in order to j ustify the imposition of the ad- ditional duty of 20" per cent, ad valorem, before mentioned, 3192. When both the entered value and the appraised value of merchandise is less than $100, and entry has been made upon a ]^ro-f(yi~ma invoice, without bond to produce a certified invoice, the additional duty of 20 per cent, accrues upon the report of the appraiser, that an undervaluation of more than lo per cent, has accrued in the entry, 4149. In case of damage allowance on fruit, should be levied with the regular duty on the whole quantity of merchandise imported, deductiug the amount of damage allowed, less 25 per cent., 4524. ADDITIONS to invoice value. Importers may make additions to invoice value at the time of entry, and not afterwards, 3788. ADHESIVE PLASTER dutiable as a medicinal preparation, n. o. p. f., at 40 per cent, ad valorem, (41.2, T. I.,) 2078. ADMEASUREMENT OF VESSELS. (See, generally, 2403, 5458.) should not be done by private person, except under authority from the Depart- ment, 4917. Barges with a permanent structure built on the upper and only deck of such ves- sels should be admeasured under article 117, Customs Regulations of 1874, 5127. Vessels which would be subject only to enrolment and license are not required to be admeasured, unless by engaging in trade without those papers they would become liable to the alien tonnage tax imposed by section 4371, E. S. The expense of admeasurement should not, as a general thing, be forced upon the owners of vessels, unless they are clearly above five tons burden and are engaged in trade, 3282. Vessels bnilt in one district and owned in another must be admeasured where their marine papers are to be issued, to which they may proceed under master- carpenter's certificate, 645. Where a vessel to be propelled by steam is to be removed from the district in which she was built to another, embracing her future home port, and where the proper propelling machinery is to be put in after her arrival in the home district, the vessel is not required to be measured in the district in which she has been built. The master-carpenter's certificate is necessary in order to a removal; but the tonnage burden to be certified therein can be given in gross, in accord- a,nce with the terms of the contract under which the vessel was built, and no previous admeasurement need be required to ascertain the definite tonnage burden. The name of the vessel and the place where built mjist be certified to in the certificate, and no removal can be allowed except upon the production of a certificate containing these requisites, as provided in section 4147, R. S., 3345. Though the machinery of the vessel is to be put iu at the home district, and her equipment is to be completed there, she will be reported as built iu the district whence the removal was made. Master-carpenter's or owner's certificate should not be taken by collectors as a basis for the admeasurement of vessels, which must be admeasured by a proper officer or his appointee, 5008. The promenade-deck of a vessel is a "deck to the hull," and should be admeasured and included in the gross tonnage, 3122. ADVANCES. 8 AGATES, Vessels of the Netherlands not to he adiiieasuretl, the rule a,pplied in article 137, Customs Eegulations of 1874, heing extended to such vessels (3549) and to Nor- wegian vessels, 2989, 3026. Where there is no surveyor at a port, the collector will perform the duties helong- ing to that ofiSoe. The fees for admeasurement will be received and accounted for by him. 2088. A single-decked vessel which has had her poop-dock extended forward on the frame- timbers in such a manner as to constitute a deck to the hull should be returned and registered as double-decked ; but if such superstructure has no direct bear- ing on her frame-timbers, she should be treated as single-decked, 1842. The registers of Spanish vessels in our ports will be taken as indicating their tonnage under Spanish law, with the addition of the amount of deduction, if any, under the Spanish law, not authorized by the admeasurement law of the United States. Usually the gross tonnage may be ascertained from the regis- ter. In such cases the vessels will be exempt from admeasurement, 3292. Suez Canal special tonnage certificates, directions relative to, 1975. When a Spanish vessel was admeasured on its arrival at a port of the United States, (not having on board any papers to show it had previously been admeasured in the United States,) it was held that the fees for such second, admeasurement were not to be refunded on the subsequent production of a cer- tificate of a former admeasurement, 2216. If a vessel has been altered or changed in build from her first admeasurement, she should be readmeasured, her enrolment surrendered and a new one issued, 1258. The expense of sending an officer to admeasure a vessel, which does not, but may, come into port for that purpose, must be paid by the owner, in addition to the fees allowed by law, 1608. Careshould be taken in ad measuring, to specify by name each permanent enclosure above the upper deck, including the poop, and to note the tonnage thereof sep- arately in the register, 2195. The movable covering over a portion of the cockpit, on small vessels, which when in place forms a temporary cabin, is not a permanent closed-in space, and the head room so formed should not be included in the gross tonnage of the vessel, 2469. To justify the readmeasurement of a vessel, the alleged error in the former ad- measurement should be specifically pointed out, 733. ADVANCES in appraisements. Where merchandise is appraised at certain prices, and the collector does not demand a reappraisoment, the appraiser cannot sub- sequently to liquidation of the entry recall the invoice and make an advance, the first appraisement being final and conclusive, 3753. on invoices, monthly reports of, to be made, 1429. ADVERTISING, bills for, in newspapers, 994. in newspapers must be made on Form Cat. No. 685, 5063. Pamphlets brought into this country by the importer are not "personal effects," and are dutiable as "printed matter," at 25 per cent, ad valorem, 2763. AGATE balls, claimed by the importers to be used for ornamenting the handles of umbrellas and parasols, but. which are used largely by children as toys, dutiable at 50 per cent, ad valorem, as "toys," 3624. AGATES cut and polished on one side, which do not appear to be specially im- ported as specimens of mineralogy for cabinets, dutiable at 20 per cent, ad valorem, as a partially manufactured article, n. o. p. f., 3800. . AGENT. 9 ALCOHOL. AG-ENT. — A collector vrho imports coins, medals, p. f. ; sulphate of, one-half cent per pound, (278, T. I. ;) nitrate of, 20 per cent> ad valorem, (278, T. I., ) 1356. sulphate, or carbonate, in the condition in which it is taken out of the earth, irre- spective of its degree of purity, is dutiable at 20 per cent, ad valorem, as a mineral substance in a crude state, n. o. p. f., (414, T. I.,) manufactured barytes- and sulphate of barytes free of duty, 3378. BASKETS, small fancy, intended to be filled with sweetmeats, &c., not dutiable as "baskets," but as "toys," at 50 per cent, ad valorem, 4223. Straw, lined with worsted and embroidered with worsted embroidery on one side dutiable at 50 cents per pound, and 35 per cent, ad valorem, as "manufactures of every description, composed wholly or in part of worsted," (243, T. I.,) 3419. Straw work, containing silk to the amount of from 7 to 10 per cent, of the value of the baskets, dutiable as baskets "composed of straw," at 35 per cent, ad valorem, (279, T. I.,) 3239. (See 2866.) Willow, with cheap worsted ornaments attached entitled to entry as "willow baskets," (279, T. I.,) 5059. BAS-RBLIBFS cannot be classified aa " statuary," that term being confined in its application to figures in full relief, insulated in every part, which are the works of professional sculptors, 2706, 2568, 517, 372. (Regs., 1857, p. 603. ) BASS, being a vegetable substance which grows in Spain, prepared for shipment by cutting into uniform lengths and tying in small bundles, dutiable as a manu- factured article, at 10 per cent, ad valorem, 2780. BASSWOOD BARK, being the inner layer of the bark of the basswood tree, and used for tying up cigars in bundles, free of duty, under the provision far "barks, n. o. p. f.," 1574. BATTLEDOORS which are used by adults in the "game of battledoor and shut- tlecock " cannot be considered aa coming within the category of " toys," which are intended for the amusement of children only ; but, being made of wood and BAY-KUM, 25 BEANS AND PEASE. leather, they are dutiable as manufactures of those materials, at 35 per cent, ad valorem, 2842. BAY-RUM essence or oil dutiable at 50 cents per ounce, (348, T. I.,) 2644, 1338. BAY-WATER is specially provided for in Schedule M, and is not dutiable under the provision in Schedule D for "compounds or preparations of which distilled spirits is a component of chief value," 2234. BEAD AND SHELL JEVTELRY, (see Shell and Bead Jewelry,) 4878. BEAD AND STRAW TRIMMINGS. (See Trimmings. ) BEAD EMBROIDERIES. . (See Embroideries, 4475, 4525.) Embroi(Jered patterns consisting of pieces of cotton canvas fancifully embroidered with beads, &c., dutiable at 50 per cent, ad valorem, as "beads and bead orna- ments, except amber," (281, T. I.,) 3172. BEAD JEWELRY, (see Jewelry,) 5246. BEAD ORNAMENTS, consisting of oblong pieces of black glass in imitation of jet, to which are attached pendants of black glass beads, dutiable as bead orna- ments, at 50 per cent, ad valorem, and not as imitation jet, at 35 per cent, ad valorem, 4203. BEADED GIMPS, (see Silk and Cotton,) 4583. BEADED LACE collars classified at 50 per cent, ad valorem, under Schedule M, for ''bead ornaments," (281, T. I.) The beads were the component of chief value and leading feature, 4986. « trimmings. (See Embroideries, 5328.) BEADS. (See, generally, 2149.) Amber-bead crosses with brass bases dutiable at 35 per cent, ad valorem, as "manufactures of brass and other metals," (146, T. I.,) 3389. Amber-bead necklaces free of duty, 3389. Coral necklaces, made up principally of beads and string, dutiable at 50 per cent. ad valorem, as "beads and bead ornaments," (281, T. I.,) 3003. Jet necklaces of, dutiable under the clause in Schedule M for ' ' all beads and bead ornaments, except amber, " at 50 per cent, ad valorem, and not a,B " manufacture* of jet," 2816. Necklaces, except amber, dutiable at 50 per cent, ad valorem, as "beads and bead ornaments, except amber," (281, T. I.,) 3288, 1789. Pieces of glass or paste not set, in round and oval shapes with holes perforated through them, rendering them capable of being strung either as beads or other articles of personal ornament, dutiable at 50 per cent, ad valorem, under the provision in Schedule M for " all beads and bead ornaments, except amber," 3135, 2892. Pieces of onyx- cut in various shapes with holes drilled in them to fit them for beads dutiable as "beads," at 50 per cent, ad valorem, (281, T. I.,) 2645, 2877, 2534. Steel, dutiable at 50 per cent, ad valorem, as ' ' all beads and bead ornaments, ex cept amber," (281, T. I.,) 2994. BEANS AND PEASE,' existing rulings in relation to duty on, not to be disturbed, 3848; imported for seed 20 per cent, ad valorem, (469, T. I.,) 76. imported for food 10 per cent, ad valorem, (170, T. I.,) 76. BEAR- SKINS. 26 BESSEMER-STEEL RODS. BEAR-SKINS, dressed, with the heads attached, unlined, intended to be made into sleigh-robes, dutiable as "manufactures of fur;" dressed, without heads and without trimming, dutiable as "dressed furs on the skin," 3351. BEER may be shipped to Alaska, 5073. ' The allowance of 5 per cent, in lieu of breakage provided for by act of February 8, 1875, will be made on ale and beer in stone bottles, 4289, 2308 ; contra, 1946. BEER-BOTTLES exported filled and returned empty, free of duty, if the require- ments of articles 380 and 381, Customs Regulations of 1874, have been observed, 3089; contra, 2953. BEES, (see Animals,) 3340. Italian Queen bees are exempt from duty, as "live animals, specially imported for breeding purposes," (Free List,) 3340, and letter of September 15, 1876, unpub- Uslied. BEET-SEED dutiable as a " garden seed," at 20 per cent, ad valorem, (469, T. 1., ) 1791. BEET-SUGAR artificially colored, subject to same rule of classification as other sugars, 5066. BELGIAN VESSELS.— The treaty of April 19, 1859, between the United States and Belgium has been construed to exempt steam-vessels belonging in Belgium^ and engaged in regular navigation between the United States and Belgium, from the provision of law requiring payment of tonnage dues, 1461. The exemption of Belgian steam-vessels engaged in regular navigation between the United States and Belgium from tonnage tax ceased on the termination of the treaty with Belgium of 1859, 2322. BELGIUM, importation of cattle from, forbidden until further order's, except blood-stock accompanied by consular certificate of non-infection, 3158. BELLS, church, are dutiable according to the materials of which they are com- posed, 2532. Small brass, dutiable as "toys,"at50 per cent, ad valorem, (521, T. I.,)3382, 2983. Small metal, for children's use dutiable as " toys " at 50 per cent, ad valorem, (521, T. L,)2873. BELLTHAL MINERAL-WATER free of duty, as natural mineral- water, 4073. ■"BELT-STUFFING," being a preparation of oil and other ingredients, dutiable as varnish, at (if costing less than $1.50 per gallon) 50 cents per gallon and 20 per cent, ad valorem, 3654. BELTS, endless. The provision in Schedule L for endless belts or felts relates only to such articles as are ' ' manufactured .wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals," and does not include articles made of India-rubber and cotton, 3212. BENCH-VISES manufactured of iron, but having a spring of steel which is an important and inseparable portion thereof, dutiable at 45 per cent, ad valorem, as "manufactures in part of steel," 3536. BENT GLASS for carriagei fronts and the like, having been removed from the cat- egory of common window-glass, should be subjected to a duty of 40 per cent, ad valorem, as "manufactures of glass, u.. 6. p. f.," (34, T. I.,) 4398. BESSEMER PIG-IRON. (See Pig-iron.) BESSEMER-STEEL RODS, consisting of flat bauds of steel from about one- half to five-eighths of an inch wide, having ribs on the edges or in the middle, BEVERAGES. 27 BILLS OF SALE. and intended for manufacture of 6arbed-wire fences, dutiable at 30 per cent, ad valorem, as "steel in forms u. o. p. f.," (120, T. I.,) 4488. BEVERAGES, eflfervescent summer, consisting of an alkaline bicarbonate with a vegetable acid, flavored with lemon or ginger, dutiable as " non-enumerated manufactured articles, "722. BICARBONATE OF POTASH dutiable at 40 per cent, ad valorem, as a med- icinal preparation, 4117. BICyCLES dutiable as "carriages, or parts of carriages," at 35 per cent, ad va- lorem, (310, T. I.,) 3283. BIIiLIARD-BALIiS dutiable at 50 per cent, ad valorem, 4119. BILLS OP HEALTH. — Vessels sailing for any port of the "Ottoman Empire must have their bills of health revised by the Ottoman consul at the port of depart- ure, or on arriving in Ottoman waters the ships will be subject to quarantine as though they carried foul bills of health, 1693. BILLS OP LADING- to he retained at custom-house, except in cases of entries of diamonds or specie, or the circumstances require different action, 4897. cannot be demanded as a prerequisite to the clearance of vessels, (see Vessels, ) 4911. Indorsement of. When a party to whom an invoice appears to have heeu con- signed before the goods left foreign territory presents himself with his invoice and bill of lading, indorsed by him or in blani^ he will be allowed to make en- try in his owp name as owner. When it appears that the party seeking to make entry was the real purchaser abroad, and that the consignee on the bill of lad- ing has no other interest in the goods than that he has made advances on them or is protecting the interests of shippers, the indorsement to the real purchaser and owner will be accepted, whether the indorser is a banker by profession or has acted in that capacity for the occasion only, 3741. BILLS OF SALE OF VESSELS may be recorded, although such bills do not re- cite the certificate of registry. It is advisable, however, when such defective bills are presented, to notify the holders how the defect may operate to their prejudice, 3945. presented by an executrix to be recorded. The customs ofi&cers may require evi- dence of authority of executrix to act as such, and such officers may absolutely refuse to issue marine documents on a bill of sale signed by an executor or guardian, unless proper evidence of their fiduciary capacity is furnished, 5122. A bill of sale of a vessel may be acknowledged before a justice of the peace who has no seal if such justice is authorized by the laws of the State to take acknowledgments of deeds, and the bill thus acknowledged may be recorded by the collector without a certificate that the signer is a justice of the peace ; but the efficacy of the bill of sale as a transfer of property would be strengthened by such certificate, 3924, 4278. A bill of sale of a vessel sailing under a temporary enrolment and license should be recorded at her home port, and not where the temporary documents were is- sued, 1731. Validity of. (See Master of Vessel.) When a bill of sale is presented to be recorded, but an order of court appointing a receiver of the property of the maker of the bill has been served on the collector, such bill may be recorded and reference to the order of ^the court made in a note upon the record, so as to give equitable notice to all parties interested in the record, 3547. BINDING AND PRINTING. 28 "BLACK PASTE." Where there has been an error in the enrolment of a vessel by the insertion of the ■wrong names of owners, and the present owners wish to give a bill of sale, they should surrender the outstanding enrolment and take a neno enrolment with the names correctly inserted ; the new enrolment can then be copied Into the bill of sale and a second enrolment issued to the parties purchasing, the new (or first) being surrendered, 5176. and mortgages, hypothecations, &c., must conform to the following requirements before registry : 1. They must be properly acknowledged before a notary public or other officer authorized to take acknowledgments of deeds. 2. They must set forth the portion of the vessel owned by each maker, and the portion con- veyed by the instrument, and to whom. Collectors will notify parties presenting such instruments for record that in case of an actual transfer thereunder the vessel cannot obtain American documents unless the instrument recites the last register, enrolment, or Hceuse issued to her, 4278. are not required to be recorded, although it is advisable that they should be, 1541. must be duly acknowledged in the presence of a notary public by all the owners of the vessel before they can be recorded at the custom-house, 1195. BINDING AND PRINTING, regulations relative to, 4251. BIRCH-BARE, manufactures of, to be classified as unenumerated manufactured articles, dutiable at -id per cent., 5469. BIRD-CAGES, musical, being cages containing figures of singing-birds inside, which, being attached by a mechanical contrivance to music-boxes, go through certain evolutions during the performance of the music, the component mate- rials being glass, steel, wood, &c., dutiable as " manufactures in part of steel,' at 45 per cent, ad valorem, (91, 1?. I.,) 3254. BIRDS. — The act of May 16, 1866, imjiosing a duty of 20 per cent, on "horses, mules," &c., "and other live animals," does not rejate to "birds, singing, and other land and water fowl," which are free of duty, 1054, 1098. (Eeiche vs. Smith, 13 Wall., 162.) Stuflfed, for millinery purposes, with plumage, bills, and feet, being wired and mounted, dutiable at 50 per cent, ad valorem, as "manufactured ornamented feathers," 4290, 1454. BISHOP'S CHEMICAL PREP ARATIONS.— Granular effervescent Vichy saltsj and effervescent citrate of magnesia dutiable at 20 per cent, ad valorem, as "salts," &c., (494, T. I.,) and granular effervescent pepsin, bismuth, and strych- nia, and granular effervescent citrate of caffeine, at 50 per cent, ad valorem, under provision for " proprietary medicines, " (479, T. I.,) 4968. BISMARCK BROWN dutiable as aniline dyes and colorSj at 50 cents a pound and 35 per cent, ad valorem, 3927, 4043. BITTERS, Angostura, under first proof, costing over $4 a gallon, dutiable at 50 per cent, ad valorem, under the provision in Schedule D prescribing that "no *■ * ' spirituous beverages under first proof, shall pay a less rate of duty than 50 per cent, ad valorem," 3053; contra, 31, 489, 1678, 2498. Angostura, bottles containing, dutiable at 3 cents each, 24U8. "BITUMEN DE INDIE " dutiable at 25 per cent, ad valorefn, under the provision for "asphaltum" in Schedule M, (274, T. I.,) 4753. "BLACK PASTE " dutiable at 20 per cent, ad valorem, as a non-en,umerated man- ufactured article, 3632. BLACK SALTS. 29 BOAEDING OFFICERS. BLACK SALTS. — An article not the black salts of commerce, being further re- fined,ibut not in a condition to be used for the same purposes as pearlash, is dutiable as a non-enumerated manufactured article, at 20 per cent, ad valorem, 5354. The enumeration "black salts" in the free list is limited to crude potash', 1381, 2729. BLACK SEA, when the, is blockaded, the charges incurred in sending merchan- dise from that region to the Baltic for transportation to the United States are dutiable charges, 3315. BLANKS. — Amendment of forms of customs blanks and books, 4261, 3801, 3406. Directions relative to making requisitions for customs, 2210. BLANKETING, -woollen, in pieces from fifteen to thirty yards in length, intended to be made into horse-blankets and carriage-rugs, dutiable at 50 cents per pound and 35 per cent, ad valorem, as "woollen cloths, * * * and all man- ufactures of wool of every description, made wholly or in part of wool, not herein o. p. f.," (242, T. I.,) 4271. BLANKS. — When copies of appeals are wanted, to. save time in the copying of the merely formal portions of the appeals, blanks should be forwarded ill the form on which the appeals were made equal in number to the copies desired, 2757. BLEACHED DAMASK TOWELLING.— Damask towelling with colored border is classified as Meached damask, and not as damask ' ' colored, stained, painted, or printed," 1010. "BLEU D'ORIENT" is not the ultramarine of commerce, and it is dutiable as "painters' colors," at 25 per cent, ad valorem, (447, T. I.,) 3361. "BLEURAPEUR EN PATE " dutiable as an aniline dye, 2643. BLINDS, (see Wood,) 4741. BLOOMS, iron, dutiable at the rate prescribed for "iron in bars," (68, T. I.,) 2152. Steel, dutiable at 45 per cent, ad valorem, as "manufactures of steel," 4259. BLUE LAKE classified as ultramarine, at 6 cents per pound. (443, T. I.) The merchandise consisted of ultramarine-blue paste, composed of 10 per cent, of water, 87 per cent, of ultramarine, and some sulphate of soda and unconverted clay, and, by drying, could be transformed into ultramarine, 4950. BLUE-MASS dutiable as a mercurial prepatation, n. o. p. f., (413, T. I.,) 620. BLUE PULP dutiable at ,20 per cent, ad valorem, as an unenumerated manu- factured article, 4089. BLUE-STRIPED PENELOPE, OR COTTON CANVAS.— The fabric is a coarse open-work canvas, dutiable at 35 per cent, ad valorem, as "manufactures of cotton, n. o. p. f ," 4377. BOARDING- OF VESSELS FROM FOREIGN PORTS cannot be postponed until health or quarantine officers at the port have examined the vessel and given permission to the customs officers to board. If contagious disease be found on board, however, the boarding officers may dispense with an examina- tion and take the manifests, 2245. "BOARD MEASURE," the term, as used in the tariff in connection with lumber is synonymous with "inch measure," 1770. ^ BOARDING OFFICERS, indorsements of, on manifests must be made- on the manifests themselves, and not on separate pieces of paper attached thereto, 3757. BOAT-HOKNS. 30 BOILERS. BOAT-HORNS dutiable at 35 per cent, ad valorem, as "manufactures of brass," and not as "musical instruments," 3955. BOATS. (See Pilot-boats; Flat-boats; Row-boats; Ferry-boats.) A boat or lighter Tritbout masts, and decked only in part, to be towed by a steamer, and employed in transporting marine stores- and other articles of export down the Cape Fear river, and to take a return cargo, must be documented, 1554. A sloop above five tons burden, intended by her owner to be employed in taking pleasure parties on trips through the summer, but not freight, should be licensed and numbered as required by law, 1557. Fees for entry and clearance will be levied on small vessels of under five tons trading with Canada, 2411. Sailing-vessels are not required to carry boats or apparatus to save life, 3227. Small, from Canada, carrying fish, making two trips each week, cannot be allowed to make entry once a mouth. BOOKINGS.— The term "bockings" is synonymous with that of "baize," 3279. BODKINS, OR LACINGr-NEEDLBS, being known commercially as bodkins, and not as needles, dutiable as such at 35 per cent, ad valorem, as "manufact- ures of iron, n. o. p. f.," 4703. .'BOILED OIL." (See "Belt-Stuffing.") BOILER-BOTTOMS partially manufactured of a composition metal of iron, tin, and lead, similar to the terne plate of commerce, but which has lost its identity as terne plate by reason of the process of manufacture through which it bus gone in being moulded into shapes for use as boiler-bottoms, dutiable at 35 per cent, ad valorem, as a " manufacture » * » of brass, iron, * • » or other, metal," (146, T. I.,) 2329. BOILER-FLUBS dutiable as " wrought-iron tubes," (103, T. I.,) 938. Rule for formula for the construction of boUer-flues, adopted by the Board of Su- pervising Inspectors, to take effect July 1, 1882, 5189. Rule suspended so far as it relates to flues less than 16 inches diameter, 5262. BOILER-IRON, regulations relative to, 3133, 3423. BOILER-PLATES, regulations for construction and inspection of, 3870, 3463. Stamping of, 999. The words "should show," in the thifd division of rule 4, Rules of Navigation, given in decision 3870, are advisory, 3925. BOILERS FOR STEAM-VESSELS, allowance for pressure of steam on, should be based upon the thinnest plate used in a boiler and the lowest tensile strength stamped thereon, 4444. It is held by the Department that to entitle a boiler built prior to February 28, 1872, to be used on a steam-vessel under the present statutes, it must have ob- tained prior to that date a character as marine machinery by inspection and approval, or by actual use on a, steam-vessel, or by its having been built ex- pressly for a steam-vessel, which character, in either case, shall not have been subsequently forfeited throTlghthe application of such boiler to other uses, 2908. may be stamped, after manufacture, by the manufacturer, under the direction of the local inspectors, in special cases, under authority of the Treasury Depart- ment, 4794. must be made of stamped iron, 4541. BOILEES. 31 BONDS. Stamping of, cannot lie allowed in a case" where the huilders are not in jurisdiction of United States and the boiler is madfe of unstamped iron, 4884. of domestic manufacture recovered from a foreign wreck in" American waters, belonging to an American citizen who intends to place them in a new hull of American manufacture, are free of duty, 4247. (See 2963.) which have been inspected under section 4430, R. S., may be used for marine pur- poses, although previously used for some other purpose. Boilers for steam- vessels are not "used," within the intent of section 4418, R. S., by the engine being used on a trial-trip, 4000, 2317 ; oontra, 2335. which have been previously used only on steam-vessels, and which by the inspec- tors' records show conformity to the requirements of the steamboat laws in force when such boilers were built and first used, and which are in good condition, may be used in new boats, 2182. BOILERS OR STEAM-GENERATORS used on steam-vessels, modification of law (section 4429, R. S.) regarding, 5344. "BOLE ARMENIA" dutiable as a crude mineral substance, at 20 per cent, ad valorem, (414, T. I.,) 3342. BOLOGNA SAUSAGES enclosed in a case or skin mad'e of an intestine entitled to free entry, (588, T. I.,) 5472. BONBONNl£iRES. — Fancy paper made in the form of umbrellas, mice, geese, pieces of roast beef, &c., dutiable at 35 per cent, ad valorem, as "fancy boxes, or manufactures of paper,'' 4268. Small fancy, dutiable at 50 per cent, ad valorem, as " toys," 4223. BONDED CARS.— Instructions to prevent the opening of such cars by unauthor- ized persons, 5467. BONDED DRAYS. — The bond given by a bonded drayman is for the protection of the Government, and canuot be made the medium of procuring redress to an importer against the cartman for loss or damage to goods, 1301. BONDED GOODS from Canada for exportation to Europe, but entered for con- sumption at New York, owner of, to make entry as of an original importation ; duties exacted on, to be deposited in the usual manner, and not as a special de- posit, 3886. BONDED WAREHOUSE, only a whole building can be made a, 3608. BONDED "WAREHOUSES, liability of proprietors of, 694. List of, 3439,* 3570. BONDS. (See Extension of Custom-House Bonds.) as common carriers of dutiable goods. Application to be made in accordance with article 622, Customs Regulations. On receipt of application, draft of bond will be prepared and forwarded for execution, under which the principal may use any available vessel, names of particular vessels not being given in the bond, 3937. Cancellation of, covering merchandise in transit from Canada for exportation, 5233. (See Amendment,) Delivery, in admiralty proceedings. The provision in section 941, R. S., for the approval of, by collectors contemplates that those officers shall exercise an in- telligent discretion in granting or withholding their approval of such bond, ac- cording as, in their judgment, they shall find that it is or is not a sufficient bond. Such bond should be sealed, and when the principal marks with a cross there should be at least one attesting witness, 3768. 32 BONDS, CUSTOM-HOUSE. Enrolment and license. Where insufficient sureties are offered, licenses and en- rolments should not be issued, 5229. Export, can be completed after expiration of time allowed by law only by per- mission of the Secretary of the Treasury, to whom application must be made in each case, 4074. Export, how extended, (see Export Bond,) 3857. ior double the estimated value of goods is required by articles 350 and 357 of the Regulations, in all cases, before the permit is issued, whether the goods are free or dutiable, 4467. for goods entered for export containing domestic alcohol transferred to manufact- uring warehouse, form of, to be modified, 4511 . Form of transportation, and certificate to cancel the same, 2656. for production of artists' certificates. When works of art the production of American artists are imported without artists' certificates, collectors may take a bond for the production of such certificates, 4344. for production of owner's oath on entry of personal effects cannot be cancelled by personal oath made after the expiration of one year, and extension of such bonds in such case would be illegal, 4179. , for production of certified invoices of free goods. The fact that imported goods are entitled to free entry does not excuse the production of a certified invoice, 1278, 1904 ; nor can a bond filed on the entry of goods upon an uncertified invoice for the production of a certified invoice be cancelled if the appraiser reports the goods to be free of duty, 3177. given by master of vessel under section 2782, E. S., are satisfied by the delivery of ' such goods into the custody of the collector at the port of their destination, and the production within proper time of the certificate to the collector holding the bond, 1649. Immediate-transportation, directions as to the cancellation of, 2921, 2378, 2483. One corporation cannot be surety upon the bonds of another, 2564. Penal. In cases of firms of undoubted responsibility, one member of such firm may be accepted as principal in penal bonds, 798. Warehouse, liability on. The transfer of merchandise, while in bond, to other parties does not relieve the party making the transfer from the liability of his bond given for payment of duties on such merchandise, 2634. When it becomes necessary to take a bond for the production of a consular invoice of such free goods, such bond will be taken in the penal sum of iJlOO, 1808. BONDS, CUSTOM-HOUSE. — One resident member of a firm may authorize an- other resident member to execute custom-house bonds in his behalfj 2417. reported by a collector of customs for prosecution cannot thereafter, on presenta- tion of the proper proofs, be cancelled by him, 1558. The death of an obligor on a custom-house bond does not excuse the collector of customs from reporting it for prosecution ; he should, however, notify the United States attorney, to whom the bond is so reported, of the death of such obligor, 1002. When a custom-house bond has matured without the production of the proofs requisite for its cancellation, it has become absolutely forfeited, and the collector has no further control over it, except to report it for prosecution at the end of twenty days ; and while an application for relief on any such bond is pending 33 BOOKS. before the Department, or temporary delay has been authorized, the case is not restored to the jurisdiction of the collector, 632. On application under oath of principal for extension of all custom-house bonds, collectors may forbear to report them for prosecution for a time equal to one- half of the time for which they were- originally given, 3932. (See 3857.) When any bond is required by law to be executed by any firm or partnership for the payment of duties, the execution of such bond by any member of such firm or partnership, iu the name of said iirm or partnership, shall bind all the other members, 2878, (vol. 19, Laws, p. 60;) contra, 2261. BONDS, UNITED STATES,, calls for, 1441. may be deposited with the Treasurer of the United States in lieu of the bonds usually required of common carriers under internal-revenue laws, 3034. BONDSMEN on export bonds. Persons in the employment of exporters of beer, &c., although pecuniarily qualified, cannot be accepted as sureties upon export bonds covering small shipments of bottled beer for drawback of internal-rev- enue tax. Exporters may avoid the inconvenience of finding bondsmen for each of numerous small shipments by not claiming drawback until the receipt of the evidence of-foreign landing, 4302. BONE-BLACK, 1316. The article commercially known as, which is intended for use in purifying sugars, &c., is dutiable, as well as the bone-black which is used as a pigment, at 25 per cent, ad valorem, as "bone or ivory drop black," 1879. BONE COLLAR-BUTTONS dutiable at 30 per cent, ad valorem, as "buttons, n. o. p. f.," 4346; eonira, 3277, 1728, ^85. BONE GREASE, dutiable as "grease, all, not specified," (Schedule M,) 2422. BONE NECKLACES dutiable as "manufactures of bone," at 35 per cent, ad valorem, (Schedule M,) 3119. "BONES," (castanets,) wooden, dutiable as "musical instruments," at 30 per cent., 2510. BONE SCREWS classified as "manufactures of bone, n. o. p. f.", at 35 per cent. ad valorem, (288, T. I.,) 4925. (See Smoker's Articles.) BONNETS, if imported with flowers, feathers, or ribbons upon them sufficient to constitute chief value, or if such trimmings are placed upon the bonnets simply for the purpose of being introduced into the country at a low rate of duty, the entire article will be subject to duty at 50 per cent, ad valorem, as " feathers" or "flowers," or at 60 per cent, ad valorem, as "manufactures of silk ribbon," as the case may be; otherwise, they will be dutiable at 40 per cent, ad valorem, as " hats composed of chip, grass, * * * or other material, n. o. p. f.," 2740, 2866, 3787. BOOKBINDER'S CLOTH and tracing-cloth, not countable cottons, but dutiable at 30 per cent, ad valorem, 3834. BOOKS. (See, generally, 2355.) A charge for trade-mark is not an element of dutiable value of imported books, 4008. Amendment of forms of customs books and blanks, 4261, 3801, 3406. Clergymen as such cannot import, free of duty, 2063. Dutiable value of. The general range of prices actually paid for books shipped from foreign countries to the. United States may properly be accepted as astand- 3 BOOKS IMPORTED. 34 BOOKS IMPOETED. ard for the "actual market value or wholesale price " prescribed by law as. a basis for assessment of duty, 3238. Engravings, unbound, enclosed in a portfolio, being a part of the plates of Audu- bon's " Birds of America, " imported by a society, with the intent to bind them in volumes to match the rest of the woils; in the possession of such society, were admitted to free entry as an unbound book, 2549. (See 2416.) Engravings whiclj have been manufactured and bound in book form over twenty years are not exempt from duty under the provision for "books which shall have been printed and manufactured more than twenty years at the date of im- portation," 1779. giving instructions relative to the use of an American knitting-machine, and claimed to be of no commercial value, held datiable, 2959. Importations of reprints of copyrighted books, if imported without the consent of the owner of the copyright, are liable to forfeiture under section 4964, E. S. ; but it is not the duty of the customs officers to proceed for the forfeiture of such books or to detain them. They may, however, notify the proprietor of the copyright of the fact of such importation, 3054. (See Amendment, 5416.) imported for colleges, &c. Serial publications for colleges- and libraries may be admitted on statement of the proper officer of the institution that the works are ordered and to be imported by some agent named, attached to the entry of the first numbers of such publication.. Subsequent numbers may be admitted free upon the affidavit of such agent that they are embraced in such list, 4632. imported for religious societies, not over two copies in one invoice, free of duty, 2615. Imported, copyrighted in the United States. Owners of copyrights must file with customs officers duly authenticated certificates of such ownership, and on im- portation of any books the owner of the copyright should be notified, 5416. BOOKS IMPORTED THROUGH THE MAIL, (see Importations,) 5288. free of duty, blank forms for entry of, 5185. imported by mail from Canada in unsealed packages may be detained by customs officers for the collection of the duties due thereon at the first "United States office of receipt," 3102. imported through the mails, not exceeding $1 in value, are exempt from duty. This limitation is, however, to be exercised within the discretion of the collec- tors of the customs. Delivery of books imported through the mails will not be made when, from the quantity or other circumstances, they are presumably intended for the use of any other person than the one to whom they are ad- dressed, or as merchandise, 3700. Instructions relative to making requisitions for customs, 2210. Invoice value of. Where English publishers agreed with American importers to sell them books at a lower price than that for which such books were sold in England or in other countries, but by a clerical error the value in the invoice was the same as that for which the books were generally sold in England and elsewhere, held, that the invoice, value as stated was the proper dutiable value, 3196, 3238. Medical books cannot be imported by hospitals free of duty, hospitals not being "societies incorporated for philosophical, literary, or religious purposes," &c. 2034. BOOKS IMPORTED. 35 BOOKS IMPOETEO. Memorandum, having iiue leather covers, with an elastic band for fastening and an inside pocket with place for a pencil, dutiable as " manufactures of leather, n.o.p.f.,"15a9. Pamphlets for religious and other societies, not more , than two copies of each pamphlet in one invoice, may be admitted to free entry, under the provision for ioohs so imported by such societies, 2354, 1206. Philosophical instruments, &c., importedfor scientific and educational institutions under the provision in the free list for such, articles so imported, cannot be sold or distributed by such institutions, and, if sold or distributed, will be liable to seizure and forfeiture, 3186. Printed sheets for, not bound, are not books printed and manufactured within the provision of the free list for ' ' books * * * printed and manufactured more than twenty years," and such sheets are dutiable as "printed matter," at 25 per cent, ad valorem, (290, T. 1.,) 3716. Professional, of a journalist. Only such books can be entered free of duty by a journalist as professional books, as relate to public policy and pending national and general questions. Books of poetry and fiction could not be so entered, 1988. purchased by a citizen of the United States while temporarily abroad, held duti- able, although the works are professional in their nattire, 1709. purchased in bond by a college from a regular importer, are not entitled to free entry as " books specially imported in good faith for the use of colleges,'' &c., 1712. Eecord, directions for making requisitiohs for, 1421. Regulations relative to distribution of, at the Centennial Exhibition, 2788. (See 2919.) Reprints of books copyrighted in this country imported from England Inay be detained by customs officers if they have reason to believe that they are unlaw- fully imported, 5342. Royalty on. Where a publisher is compelled to pay a royalty to ah author upon works sold for consumption in the ooantry of export, which is not paid when the books are exported, the dutiable value does not include such royalty, 3196. Scrap, are not blank books in the sense of the' statute imposing duty thereon, but are dutiable as manufactures of paper or leather, according to the leading mate- rials composing them, 2109. (See 1529 ; Regs., 18.57, p. 557.) Secret, of secret societies. Where books relating to the secret work of the Knights of Malta were sought to be admitted to free entry, the Department refused the application, there being no proof before it that the order in question was incor- porated or established for philosophical, educational, scientific, or literary pur- poses, or for the encouragement of the fine arts, 2818. sent out of the United States to be bound are liable to duty on their full value when returned, 666. specially imported for reading-clubs, not having ' ' more than two copies in one in- voice," &o.,'free of duty, (Free List,) 2611. The Boston Public Library, which has six branches, each oue of which is semi- independent, but which are all governed by one board of trustees, constitutes but one library, and can import but two copies of a book in the same invoice, 1567. BOONEKAMP. 36 BOTTLES. The provisiou in the free list for books imported by incorporated philosophical and other societies, "not more than two copies in any one invoice," is to be con- strued so as to aduiit two copies of each iiublioation contained in the invoice, ia06. when admitted free for literary societies and afterwards sold, the sale should be reported to the proper customs officer, and duties collected, 4663. with loose engravings in them to be admitted frea of duty if printed twenty years before entry, but the engravings are dutiable at 2ij per cent ad valorem, 4006. "BOONEKAMP OF MAAG BITTERS," actual gauge of, to be ascertained, 3655. (See decision of Dec. aa, 1864.) BORA-BORA, (one of the Society Islands,) cargoes of ve.ssels sailing under flag of Kingdom of, with which the United States has no treaty, subject to discrim- iuating duty of 10 per cent., uuder section 2502, R. S., 4633. BOTTLE-COVERS of straw and twine classified umler provision for "all other articles * » « composed of straw," dutiable at 35 per cent, ad valorem, (279, T. I.,) 4956. BOTTLES, ale in stone, dutiable at 35 cents per gallon, 4092. American bottles exported empty and returned filled, not entitled to free entry> 4953. Beer, exported filled and returned empty, free of duty, if the requirements of articles 380 and'3Sl, Customs Regs., 1874, have been observed, 3089 ; contra, 2953. Colored, filled with articles n. o. p. f., dutiable at 35 per ceux. ad valorem, as "glass bottles or jars, filled with merchandise, n. o. p. f," (to wit, other than sweetmeats, preserves, wines, &c.,) and not as " articles of glass, colored," 3751. Colored-glass, wine, dutiable at 40 per cent, ad valorem, as "articles of glass, » * ♦ colored," 3991. containing Angostura bitters ai'e subject to the additional duty of 3 cents per bot- tle provided for in 59, T. 1., 2498. containing brandy under proof, and valnied at more than $4 per gallon, pay an "additional duty of 3 cents for each bottle," 4253. containing champagne are dutiable at 3 cents each, 1976, 1490. containing cologne-water are not liable to a .separate rate of datj', but their value forms an element of the dutiable value of the cologne, 1697. containing cordial, differing from the bottles in which cordial is usually imported only in having wicker-work baskets of trifling value, dutiable at 3 cents each, (59, T. I.,) 3146. containing goods subject to ad valorem duty, not to pay separate duty, 4022 ; contra, 817. containing merchandise, such bottles being separately charged in the invoice, and having a separate and distinct value from their contents, are liable to duty as a separate and independent item, 3751. containing natural mineral- waters are free of duty, 3803. containing olive-oil dutiable at 30 per cent, ad valorem. The labels, capsules, and corks belonging thereto, free, as included in the entered value of the oil, 3944. containing soda-water, being the usual envelopes for the article, their value is merged in the value of the contents, and they are dutiable at the same rate as the soda-water, 5230. (See 4022.) • Fancy, containing liquors dutiable at 3 cents for each bottle, under 59, T. I., 4478. BOUQUET-HOLDEES. 37 BOXES. Fancy, manufactured of mould glass with ground or cut glass stoppers, costing eight francs per dozen, not being the ordinary bottles of commerce, dutiable as a manufacture of glass, "cut," at a duty of 40 per cent, ad valorem. Brandy con- tained in such bottles is not entitled to the allowance of 5 per cent, iu lieu of breakage, 3589. Glass, containing fruit preserved in brandy dutiable at 40 per cent, ad valorem, (34, T. I.,) 4740. ro rata on the different packages in invoices according to value, in accordance with the con- cluding sentence of section 2907, E. S., 3388. for cording and sealing machinery at mill to be borne by the importer, 5110. for paoldng, (see Machinery,) 5399. for storage, dunnage, and ventilation on an importation of fruit were held not to be dutiable, having been incurred after the fruit was placed on board the importing vessel, ICOl. for weighing, (see Weighing Fees,) 5385. for weighing, gauging, and measuring. Charges, where fees for such services are not established by law, limited to actual expenses incurred, and those will be collected only when it is required to ascertain the dutiable weight or quantity at the cost of the owner, agent, or consignee, under section 2920, E. S., 5490. Importers cannot appeal to reappraisers in the case of an addition by the appraisei for charges. The remedy of the importers in such cases is by protest and appeal to the Department, in the manner specified in section 2931, E. S., 3051; contra, 3018. incurred after shipment, and during the voyage of importation, are not dutiable, 3529. The cost of telegrams, which may have been incurred in the purchase and ship- ment of imported merchandise, is not an element of dutiable value, 753. Where entry is made of merchandise ou a ^co /ocmo invoice, which omits to specify charges, and bond is given for the prodnction of a consular invoice, and the merchandise is advanced 10 per cent, on its entered value by the appraiser's making an addition for the charges thus omitted, the additional duty assessed cannot be remitted, for the reason that the consular Invoice subsequently pro- duced does not specify the charges, 3978. "Where goods were shipped at Hamburg, and seized and detained at Hull, England, for an alleged violation of a British trade-mark, which rendered it necessary, after their relief, to send them back to Hamburg for reshipment, these extraor- dinary charges were held not to be dutiable, 2546. CHARGES, DUTIABLE. — All costs of transportation to the vessel in which ship- ment is made to the United States are dutiable charges, (section 2904, E. S.,) 2012, 2015, 2539 An item specified in the invoice and included in the entry for "interest on draft in settlement" is not an element of the dutiable value of the goods, 1830. Bill brokerage is not a dutiable charge, 738. Commissions should be computed upon the gross value, including charges, of im- ported merchandise, for the ijurpose of assessing duty thereon, 3036. (Warren et al. V8. Peaslee, 2 Curtis, 231. ) Customary shipping charges at place of shipment for conveying goods from manu- faotor'y to' the vessel must be added to invoice value when such charges are not specified in the invoice, and the invoice does not state that the goods were ' ' free on board," or that the price specified includes charges, and the regular duties should be assessed thereon and 100 per cent, additional, under section 14 of the act of June 22, 1874, 3550, 3298. CHARGES, INVOICE. 60 Expenses iucurred by dealers purchasing horses in Canada in employing men to assist them, and for the lioroes' board and for hotel-bills, &e., are not considered dutiable charges, 4162. It being the practice of merchants in the district about Sonucberg, Germany, to sell their goods free of all costs and charges, except for inland freight and ship- ping charges, the value of these excepted charges should be separately given in the invoices, 4305. Marine insurance is not a dutiable charge, 2794, 1854. The actual market value of wool at the last port of shipment to the United States is to be ascertained, and charges for transportation, &c., incurred prior to its arrival at such port are not to be added to the invoice value, for purpose of fixing the rate of duty, 4121. (See 1 Blatch., C. C. Reps., p. 346.) The consular fee for certifying to invoices is not a dutiable charge, (145,) nor are other charges connected with such certification, 2814. to be included under sections 2907 and 2908, R. S., in the dutiable value of imported goods, are to be included in the dutiable value of wool, hut excluded in ascer- taining the rate of dnty thereon, 3449, 3300. The cost of jars containing preserves is not a dutiable charge, but as a part of the cost of the goods, 4333. The cost of a tank placed on vessel for holding telegraph cable, held to be part of dutiable valne of the merchandise. The tank was not a permanent fitting, or dunnage in any sense, 4860. When a part of an invoice is forwarded in bond, and duties are paid at some port other than the port of entry, charges on such [art should he added in proportion to the charges on the whole invoice, 4005. When goods are shipped from one port to another via a third port, the ocean freight accruing after the departure of the vessel from the first port is not a proper dutiable charge, 4125. (See 1 Blatch., C. C. Reps., p. 346.) When the invoice by which entry is made does not contain a specification of the charges, or does not state that the invoice price includes all such charges, the col- lector may accept, within ten days after liquidation of the entry, a corrected invoice giving the charges, aiul the entry will be readjusted accordingly. When the coriected invoice is not received within the Said ten days, the Department will permit a readjustment, if protest and appeal are filed, and the corrected invoice is received within ninety days, 4163. CHARGES, INVOICE. — Charges incurred for transportation of merchandise across country from the Black to the Baltic Sea for shipment to the United States, the Black Sea being closed by blockade, are dutiable charges, 3315. Consular officers should not content themselves with marking an invoice ''free on board," but, where it is practicable, should have charges specified in the invoice. Where it is impracticable to do this, a declaration that the invoice price includes charges will be satisfactory, 4195, 3298. Duties, regular and additional, should be assessed in cases in which the invoice presented does not specify such charges or explicitly state that the invoice price includes them, 4617. to be added to invoice value if not separately set forth in the invoice, 3861. (See 3735.) CHARLESTON. 61 CHIAN TURPENTINE. When goods are Invoiced as f. o. h.—i. e., free ou Ijoard— sucli statement is to he constrned as covering all charges, including charges for packages, . COCOA, EPP'S, classified as "cocoa," not as " chocolate," (322, T. I.,) 4841. COCOA FIBRE, not further manufactured than to fit it for shipment, free of duty, 2780. COCOA MATTING, 1050. COCOANUT-OIL SOAP, 2031, 2434. COD-LIVER OIL, when' fitted for inediciual use, dutiable as a medicinal. prepa- ration, n. o. p. f., 231, 321, 3611. (See 3416, 3433, 1065 ; also, decisions of Oct. 30, l'-63, and Jan. 10, 1866.) which has been subjected to no process of refinement so as to fit it for exceptional use as niediciue, dutiable as "fish-oil," (424, T. I.,) irrespective of the charac- ter of. the wrapper containing it, except when the product of Canadian fish- eries, in which case such oil is exempt from duty under the Treaty of Washing- ton, 3611, 810; contra, 3433, 1065. COD SOUNDS, salted, dutiable as "other fish, pickled and in barrels," 1523. Dried, requiring only to be softened to be fit for use as isinglass, free of duty, as "isinglass, or lish-glue," 1648. COFFEE, kaoka a substitute for, 4504. (See Kaoka. ) liable to the discriminating duty imposed by section 2501, when, being the prod- uct of a country east of the Cape of Good Hope, it is exported to the United States from a country west thereof, 1145. No form of, so called, other than that in the berry commercially so known, can be admitted to free entry, 2000. Samples of, must be sent to the appraiser's office for examination in common with all other merchandise, 3784. COIL-BOILERS on steam-vessels. (See Steam-Vessels.) COILED SATIRE RODS of steel, of less than one-fourth inch in diameter, dutiable at 30 per cent, ad valorem, as " steel in any form, n. o. p. f.,' 1107, 3778, 4175; contra^ 3648. COILS, steel in, " consists solely of flat or sheet steel of any given width or gauge, coiled in the form of a spring, and intended for use as such spring," dutiable at 30 per cent., 1107. (See Coiled Wire.) COIN, form of return of exports aud imports of, 1702. Light-weight gold coin presented for payment of public dues should be stamped "light" across the face, 4781. minor, of the United States, exchange aud redemption of, 1464, 1.520. not being subject to duty, its value and quantity being expressed iu the bills, of lading, uo certified invoice thereof is uecessary, 4702. Old copper, dutiable as "old copper," iu the absence of proof that they were im- ported to be used as part of the currency of the country, or that they w;ere at COIN CERTIFICATES. 71 COLLECTOES. the time of importation a part of Buch currency, 3248, 1760. (Crocker vs. Red- field, 4Blatch., 378.) Silver, to be received to the amount of five dollars in payment for revenue-stamps, 3477. Standard silver dollars receivable for public dues, 3498. Subsidiary silver, are not legal tender to the amount of five dollars when the amount to be paid is more than five dollars, 3725. There being no law relative to abraded or mutilated silver coins or to mutilated gold ones, snch coins may be refused by United States officers, and such has been the practice. The cutting of such coins in two by United States officers not ap- proved by the Department. Counterfeit coins may be cut in two, but not legal coins suspected of being filled, 4326, 4331. United States^ receipts and disbursements of, under the provisions of the coinage act of 1873, 1501. United States gold, standard weighi, legal limit of abrasion, and least current weight, 1503. COIN CERTIFICATES to be received in payment of duties, 3830. COINS, cabinets of, and medals, and other collections of antiquity ejmdem generis, are free of duty, whether imported for sale or not, 3754, 2934. COIR, (COCOA FIBRE,) not further manufactured than to fit it for shipment, free of duty, 2780. COIR YARN, free of duty, 3883. COLCOTHAR, free of duty, 2961. (See 2132. ) which has been mixed with lime or any other substance to change its condition or alter its color, is not exempt from duty. Certain coloothar containing 33J per cent, of carbonate of lime was correctly held to be dutiable as a painter's color, (447, T. I.) Analysis should be made of colcothar suspected to contain abnor- mally large quantities of lime or clay, 4914. whigh is free of duty must be distinguished from .Venetian red, colcothar being a dry oxide of iron produced by chemical action, (not chemically pure,) contain- ing small quantites of lime, sulphuric acid, and sulphate of lime as impurities, while Venetian red is a native or prepared oxide of iron ground with whiting, 1920, 1590. COLLAR-BUTTONS of bone dutiable at 30 per cent, ad valorem, as " buttons, u. o. p. f.," (304, T. I.,) and not as "manufactures of bone," 4346; contra, 3277, 1728, 285. of vegetable ivory dutiable as "buttons, n. o. p. f.," 1319. COLLARS, LACE, beaded, dutiable at 50 per cent, ad valorem, as "bead-orna- ments," (281, T. I.,) 4986. (See Beaded Lace Collars.) COLLECTIONS OF ANTIQUITIES. (See Antiquities.) COLLECTORS OF CUSTOMS at ports where the office of surveyor has been abolished, will perform the duties formerly performed by the surveyor, 2088. at ports where there are no naval officers, will be required to send with their ware- house and bond accounts the landing certificates prescribed by articles 70(), 714, and 732, and the affidavits required by articles 740 and 741, Customs Regula- tions, 1874, upon which export and other bonds have been cancelled, 2910. The duty of enforcing the laws relating to steam-vessels is imposed upon, and they may receive the penalties specified for violations of such laws, 3440. to receive coin certificates iu p.iymeiit of duties, 3830. COLLISIONS. 72 COMMISSIONER. ■to receive separate reports from appraisers in reappraisementp where they disa- gree ; are bound by neither report, but shall make a just appraisement, which , shall be final, 3840. COLLISIONS AT SEA, new international rules of the road for preventing. (See International.) COLLODION.— An article claimed to be dutiable as varnish, but found to consist of collodion with a small quantity of turpentine; held dutiable, as "collodion," (324, T. L,) at $1 per pound, 5477. COLOGNE-WATER, bottles containing, are not liable to a separate rate of duty, • but their value forms an element of the dutiable value of the cologne, 1697. COLOPONY, (see Hard Pitch,) 5049. COLOR-BLINDNESS. (See Pilots.) Pilots must undergo examination for, before licenses can be issued or renewed. Surgeons of the Marine-Hospital Service will make examinations free of charge, and give applicant certificate that all requirements have been fulfilled, 4421. Pilots incompletely color-blind may be licensed at the discretion of the local in- spectors, 4539. Pilots rejected in first examination may be allowed a second under certain circum- stances, 4694. In what cases a party may appeal to the Supervising Insjtector from order re- fusing to grant a license on account of, 4723. COLORED COTTON DAMASKS. (See Cotton Damasks, 5418.) COLORED GLASS. — Cylinder window-glass, unpolished, in sheets, colored, duti- able at li cents a pound, (28, T. I.,) 4630. dutiable at 40 per cent, ad valorem, 4206. COLORED PHOTOGRAPHS dutiable at the same rate of duty as photographs uncolored, 2641. COLOR-STONES, or muUers, for pulverizing inks and colors for lithographic print- ing, manufactured into conical shapes, with flat bottoms, liable to duty at the rate of 20 per cent, ad valorem, (section 2516, E. S.,) 5048. COLZA OIL is commercially known as "rapeseed oil," and is dutiable under the special provision therefor, (424, T. I.,) at 23 cents per gallon, 2694. "COMMERCIAL DAMAGE," no allowance can be made for, 1350. COMMERCIAL DESIGNATION.— Descriptive terms applied to articles of com- merce in revenue statutes shall be understood according to the acceptation given them by commercial men in our own ports at the time of the passage of the act in which they are found. (Arthur vs. Cuinmings et al., 1 Otto, 362 ; Barlow vs. The United States, 7 Peters, 406 ; Elliott vs. Swartout, 10 Peters, 151 ; Curtis vs. Martin, 3 How., 106 ; Two hundred chests of tea, 9 Wheat., 430.) Where it was a qaestion whether the vocabulary of mechanics was to be preferred to that of merchants, held, that the latter should be preferred, in the construc- tion of laws relating to trade and commerce. (The United States vs. Sarchet, 1 Gilpin, 273.) A designation which, when an act was passed, had a distinct, well-defined appli- cation, cannot, in view of the intent of the act, reasonably be extended to goods then wholly unknown by that name, 2392. COMMISSIONER OP CUSTOMS, regulations relative to reports to, 2197. COMMISSIONS: 73 COMMON CARRIEES. COMMISSIONS are not to be added to the market value of wool at the last port or place of shipment, to determine the rate of duty to which it is liable, 3449, 641. (See 457.) Goods purchased in Paris, but shipped from the manufactory outside of Paris, the invoice being dated at Beauvais, are subject to the Paris rate of commission of 3 per cent., and not to that of 2^ per cent., prevailing in France outside of Paris' 3478. must be specified in the invoice, (see Dutiable Value,) 4543. on cutlery from Sheffield to be added to invoices, is the rate actually paid if above 2J par cent., or if no commisaion or one less than 2^ per cent, is paid, at the rate of 3^ per cent., in accordance with section 2907, R. S., 2233 ; contra, 369. on French goods, 2594, 711. on merchandise imported from Lyons, France, 2i per cent., 5364. Shipping charges are to be added to the invoice, and the "usual commissions" calculated upon such total amount, 14 II. should be computed upon the gross value, inelading charges, of imported merchan- dise, for the purpose of assessing duty thereon, 3036. (Warren et al. vs. Peaslee, 2 Curtis, 231.) to be included, under sections 2907 and 2908, E. S., in the dutiable value of im- ported goods, are to be included in the dutiable value of wool, but excluded in ascertaining the rate of duty thereon, 3449, 3300. COMMON CARRIERS. — Appraised merchandise delivered to a bonded common carrier for transportation to a point beyond the terminus of its line, must by such carrier be delivered to some other common carrier for further transporta- tion. The term "continuous route "used in article 621, Customs Regulations, 1874, does not necessarily mean that the two transportation lines shall exactly meet at any given pointy as it would be permissible, under such regulations, for a bonded common carrier to transport goods across a city for delivery to another common carrier, and the transportation company first receiving and transporting such goods would be held under their bond until the delivery of said goods to another carrier, or at the port of destination, as the case may be, was complete. Appraised merchandise shipped under warehouse and transportation bond does not r6q[uire entry at intermediate ports when transshipment is necessary and is permitted by the regulations, 3124. Bonded only, have authority to transport goods under section 3000, E. S., 3327. Bonds of, may be so conditioned as to allow the use of other boats than those named in the .bonds without applying to the Department for permission to use them; but common-carriers without bonds so conditioned should not use other boats than those specified in the bonds, except when authorized by the Department, 3734. Entry for points beyond the route covered by the bond of the carrier to whom goods are originally delivered for transportation, should not be permitted, 4409. List of, whose bonds were approved prior to January 31, 1872, 1012. List of, whose bonds were approved prior to March 23, 1878, 3521 ; correction of list of, 3574. No authority to permit transfer of unappraised merchan^se in bond between the ports of shipment and destination, except for reasons specified in the act of June 10, 1880, 4653. COMPASSES. 74 CONDEMNED VESSELS. of dutiable goods not required to give separate bond for each vessel used. The principal, on executing a, proper bond, may use any available vessel, names of particnlar vessels not beiug given in the bond, 3937. under immediate-transportation acts, may file United States bonds vrith the Treas- urer of the United States in lieu of furnishing the usual bonds, 3034. COMPASSES, small, of glass and metal, intended to be used as settings in the heads of canes, &c., dutiable as an article of which glass is a component part, at 40 per cent, ad valorem, 390,"). COMPENSATION of merchant appraisers, |5 per day while actually employed in the re'appraisement of goods belonging to one importer, irrespective of the num- ber of the invoices of sucli importer under consideration, 4'ii'i. COMPONENT MATERIAL paying the highest rate of duty, (section 9499, E. S.) Barometers and sextants, in which glass was not more than tive per cent; of the entire value, held, nevertheless, to be dutiable as manufactures of glass, and not as mannfacturi-s of brass, glass being the component material paying the highest rate of iluty, lf)06. " COMPOSITION POUR BLANCHIR" dutiable at :0 cents per pound and 35 per cent, ad valorem, as an aniline dye, 3S44; remraed, and duty assessed at 21 per cent, ad valorem, as a niauufactnred article n. o. p. f., 4070. COMPOSITIONS of glass, cut in various shapes, like precious stones, and orna- mented with designs on enamel, to be used in the manufacture of jewelry as set- tings, dutiable at 10 per cent, ad valorem, (328, T. I.,) as " coinpositions of glass or paste not set," 5258. COMPOUND CARBON CANDLES of brass, charcoal, and chalk, for electric lights, classified as dutiable at 35 percent, ad valorem, brass beiug material sub- ject to hghest rate of duty, (146, T. I.; section 2499, R. S.,) 4815. COMPROMISE, no applications for, to be received unless the sum offered is deposited with some independent treasury or national-bank depository, to the credit of the Secretary of the Treasury, and the certificates therefor are received at the De^ partment. In case of a proponent living remote from the named depositories, the Secretary will receive the bank draft, payable to his order, which will be collected before the application is considered. Where the application is not granted, the money will be returned to the proponent, 4332. of fines, penalties, and forfeitures, regulations relative to applications for, 4246. COMPROMISES.— Secretary of Treasury at liberty to consider hot only the pecuniary interests of the Treasury, but also general considerations of equity and justice, in determining whether he will authorize compromises under sections 3229 and 3469,' R. S., 5003. (Opinion Attorney-General of August 26, 1881.) CONDEMNATION of a vessel of foreign build or ownership by a proper court of the United States, carries with it a title to registry even where there has been no sale under the decree of condemnation, if the American owner has acquired title to iiroperty in her under a warrant of remission previous to an order of sale ; and where there have been several successive owners subsequently to the issue of the warrant, the production of a bill of sale by the last owner is not required upon his application for a certificate of registry, 3762, 2651. CONDEMNED VESSELS intended to be broken up, and the materials put to various uses, are dutiable, and duties should be separately estimated on the anchor and chain, the rigging, and the hull and masts, according to their com- ponent-materials, 4248. CONDENSEE-TUBES. 75 CONSIGNMENTS. CONDENSBR-TtJBBS, brass, imported for use iu an American steamsliip being built for foreign trade, are dutiable, not being included in the list of materials enumerated in section 2513, E. S., 1684. CONEY-PLATES, being an article made by sewing together parts of dressed ooney-slrins, and used in such form for lining various kinds of garments, held dutiable as "manufactures of fur," and not as "dressed furs, on the skin," 1556. CONFECTIONERY, chocolate, dutiable at 5 cents per pound, as " chocolate," and not dutiable as " confectionery," 3569; contra, 383, 2697. which is bought and sold by the pound and which costs less than thirty cents a pound, dutiable at 15 cents per pound. Drawback on confectionery entered for consumption and delivered into owners' possession, not allowed; but any part of an importation valued at not less than $50, remaining in the custody of the Gov- ernment, may be exported with benefit of drawback, 4309. CONSERVE OF ROSES dutiable at 35 per cent, ad valorem, as "comfits, sweet- meats, " * * 11. o. p. f.," (327, T. I.,) 4339. CONSIGNED GOODS, entry of. "When goods are consigned simply to the care of a person or firm, such person or firm is not the consignee within the meaning of the law, and therefore cannot enter the goods ; but if the consignment were made directly to such person or firm, as, for instance, to "Alfred Owen,/!))- John Jones, San Francisco, Cal.," Owen would be entitled to make entry, and no powerof at- torney would be necessary, 2762. CONSIGNEE specified iu bill of lading cannot make entry when ship's manifest shows different consignee. Entries cannot be allowed on bills of lading presented by local representatives of the importing vessel in the United States, .5081. Appeal from decision of collector of customs must be made by, 3990. can take oath and make entry of immigrants' effects, 2239. CONSIGNMENTS, (see, generally, as to invoice of consigned goods, 2287.1 Express companies, as agents, may receive parcels from other companies abroad, upon affidavit and statement, as provided for in section 10 of the act of June 22, 1874, without furnishing invoices, 2560. Market value of goods sold on. When a manufacturer ships all his goods to the United States on consignment for sale, and the market value cannot be ascer- tained in the usual manner, it should be fixed by reference to the market value of the component materials of the goods at the time and place of manufacture, with the expense of manufacture and a fair manufacturei''s profit added, 3222, 3241. But where the shipment is made subsequent to the time of manufacture, and the market value of the component materials of the goods, at the time and place of manufacture, differs from the market value of such materials at the place of manufacture and time of export, the value of such materials at the time of ex- port must be taken in ascertalulug the proper market value, 3241. of merchandise to foreign corporations. A foreign corporation to which merchan- dise is consigned by name, cannot be permitted to make entry of the same at the custom-house, either in its own name, or by attorney. In such cases there must be a resident consignee, 1122. of domestic spirits shipped in bond from interior places for exportation, for- bidden to be divided, except In extraordinary cases, 3873, 4643. of merchandise transported in bond must in all cases be to a particular person or firm named in the transportation entry, 4379 (See arts. 636 and 644, Eegs. ) CONSTRUCTION. 76 CONSULAR OFFICERS. CONSTRUCTION OP REVENUE LA'WS.— The construction given to revenue laws by the Treasury Department, though not controlling, is not without weight, and is entitled to respectful consideration. (Smythe vn. Fiske, 23 Wall., 382, and cases cited.) The penal provisions of revenue laws are not penal in the sense that requires a rigidly strict construction. (Taylor vs. The United States, 3 How., 197 ; Cliquot Champagne, 3 Wall., 115; Smythe vs. Fiske, 23 Wall., 380.) Where doubt exists as to the meaning of a statute, the title may be looked to for aid in its construction. (Smythe vs. Fiske, 23 Wall.,. 380.) CONSTRUCTION OF STATUTES.— Section 30124, E- S., is construed as giving the Secretary of the Treasury no jurisdiction unless the requirements of section 2931, R. S., are complied with, 4216. When a Secretary of the Treasury has deliberately adopted a certain construction of any particular act of Congress, which construction must necessarily govern the entire administration of his Department, so far as it relates to the subject- matter of such act, such construction ought, until set aside by superior power, to have the same binding force as the original act, 653. CONSULAR FEES must be collected in coin of the United States, or at its re- spective value in exchange, under section 1746, R. S., 3806. Receipts for, 4546. (See Receipts for Consular Fees.) The regular fee for each invoice of goods presented to consul is $2.50, but where the verification of an invoice by oath is thought necessary, the commissioner's fee for such oath is properly payable by the person presenting the invoice, 2453. CONSULAR INVOICES accompanying immediate-transportation entries may be taken and inspected by responsible parties concerned, 5277. Importations of iron ore from Belleville, Canada, so arranged that each shipment shall be less than $100 in value, should be accompanied by duly certified invoice as required by law, 4380. may be authenticated by the consul at the place where the principal office of the shipper is located, even if the merchandise is manufactured at, or shipped from, another place, provided both places are within the limits of the same country or political domain, 4454. (Amendment of art. 463, Consular Regs.) not necessary in importations of coin, 4702. Production of, not required on entry of a horse, wagon, &c., valued at over $100, brought into the United States on the northern, northeastern, and northwestern frontiers for temporary use, unless the parties decide not to re-export the prop- erty, 4381. CONSULAR OFFICERS. (See Certification of Invoices; Invoices; Certificates, Landing ; Market Value, &c. ) may refuse to certify to invoice declarations when signed by a mere agent who represents himself to be a manufacturer or purchaser. If such declarations have been certified to, and afterwards discovered to be false, consuls will notify collec- tors at ports of destination that they may require an invoice properly signed, 3901. (See 3943.) requested to furnish prices-current, and to make return of the number, date, value of goods covered, &c., by different invoices, to the Treasury Department, 3856. The provision in 2854, R. S., that invoices shall be authenticated by the consul nearest the place of shipment, does not necessarily mean nearest in geographical distance from the place of shipment, but may mean nearest to the place of ship_ CONSULAE. 77 COPPER. ment by the route whicli the vessels carrying the goods covered by the invoices may take, 4177. Wherq goods are shipped from one coulitry to anotlier, and thence to the United States, and the question arises wliat consul shall certify to the invoices, any consul called ujiun to certify such invoices should ascertain the original destina- tion of the goods from the original invoices thereof, or other primary evidence • thereof. If the original destination was to the TJuited States, the consul at the port of first shipment should certify to the invoices, otherwise, the consul at port of last shipment, 2750. When theybelieve the values given in an invoice presented to them for verification are too low, they should note on the invoice what, in their judgment, is the true market' value of the goods contained therein, 4065. will send samples of merchandise, which is intended for transportation in bond to some interior port without appraisement at the port of importation, direct to the chief customs officer at the port to which the merchandise is to be finally for- warded for appraisement, 3050, 3015, 3533, 2909, 3313. CONSULAR REGULATIONS of 1874, amendment of article 463, as to authen- tication of consular invoices, 4434. edition of 1?81. Explanation of certain provisions, 5186. CONSULAR SANITARY REPORTS, information for the making of abstracts of, requested to be furnished the Surgeon-General, Marine-Hospital Service, by State and municipal health authorities, 3565. "CONTINUOUS ROUTE."— This term, as used in article 6il, Customs Regula- tions, 1874, does not necessarily mean that two transportation lines shall exactly meet at any given point, as it would be permissible, under such regulations, for a bonded common carrier to transfer goods across a city for delivery to another common carrier, and the transportation company first receiving and transport- ing such goods, would be held under its bond until the delivery of the goods to another carrier, or at the port of destination, 3124. CONTRABAND OF WAR. — The transportation of articles contraband of war, destined for belligerent South American republics, across the Isthmus of Pan- ama; affords no ground for the interference of the executive officers of the United States, either within their own jurisdiction, or elsewhere, 4310. COPIES, certified, only, will be furnished by the Department, unless it can be shown that they will not answer equally well with the originals, 2108. of appeals. Where copies of appeals are wanted, to save time in the copying of the merely formal portion of the appeals, blanks should be forwarded in the form on which the appeals were made, equal in number to the .copies desired, 2757. of temporary registers issued to a vessel, fees for, 20 cents, under paragrapli 28, Circular No. 125, series of 1875, 4451. of testimony, taken in investigations by local inspectors, refused to parties inter- ested, for lack of clerical force to supply the copies ; such parties allowed, how- ever, to examine the testimony, 4325. of weights, regulations relative to furnishing, to importers and others, 3475. COPPER. (See, generally, 2151.) Coarse or impure,, containing about 96 per cent, of pijre copper, though in the form of pigs, is not dutiable under paragra,ph 135, T.I., but under paragraph 133, as "black or coarse copper," at 4 cents per pound, for each pound of fine copper contained therein, 4559. COPPER CEMENT. 78 COEK. domestic, exported to Canada for treatment in the stamp-mills there, and returned to the United States in the form of mineral copper, is dutiable on its return. If the article has assumed any definite shape or form, dutiable as "copper * * ' in forms * * » not manufactured or * * * enumerated," at 5 cents per pound ; otherwise, at 4 cents on each pound of fine copper contained therein, 2913. COPPER CEMENT dutiable at the rate of 3 cents per pouud on the flue copper contained therein, 1895. COPPER CLIPPINGrS, consisting of copper cut in irregular shapes fi'om new copper plates, dutiable as "copper iu other forms, not manufactured or herein enumerated," at 5 cents per pound, 1580. COPPER COINS, old, dutiable as "old copper" In the absence of proof that they were imported to be used as part of the currency of the country, or that they were at the time of importation a part of such currency, 3248, 1760. (Crocker vs. Eedfleld, 4 Blatch., 378.) COPPER PLATES, enamelled. (See Enamelled Copper Plates.) CORAL JEWELRY dutiable as "coral, cut or manufactured," aud not as "other jewelry," 2556. (See 3169, 2702, 2616. ) CORAL NECKLACES made up principally of beads and string, dutiable at 50 per cent, ad valorem, as "beads and bead ornaments," (281, T. I,; 3003. CORDIALS in bottles, are dutiable at $2 per gallon, for each proof-gallon, when at proof or over, and at tbe same rate for each wine-gallon, when under proof; the bottles containiug the cordials are dutiable at 3 cents each, 1849. CORDING AND SEALING-. — "Boxes and cases containing imported jewelry, laces, silk aud manufactures of silk, linen, wool, and cotton, opium, cigars, drugs, cutlery, trimmings, toys, and such other fancy and ornamental goods as collectors of customs may deem necessary, when not transported in sealed cars by a continuous route, shall be corded aud sealed with lead seals in a proper manner at the expense of the owner," (art. 640, Customs liegs., 1874 ;) and all other appraised mercbandise transported in boud need not be so corded and sealed, 3092; contra, 2971. must be done by customs ofiScers, and a fee of 8 cents per package for such service, shall be collected, and no more, 2376, 2359, 2292, 2526. of household goods of immigrants passing through the United States may be dis- pensed with, provided said goods are forwarded in sealed cars, 3534. The fee of 8 cents each for seals used in cording and sealing packages, should be charged only for those used in cording aud sealing merchandise for transpor- tation iubond, 3093. CORDONNBT silk, all threefold threads of spun silk imported, which may be used as sewing-silk should be classified as sewLng-silk, when of sufficient strength for sewing, at 40 per cent, ad valorejn, 3900, 3798 ; coyitra, 2773, 2827. CORK. — Certain so-called " cork carpeting," consisting of thin cork with a few threads of hemp pasted on one side to give it strength, held not to be dutiable as " carpeting," but as a manufacture of cork, at 30 per cent., (332, T. I.,) 1436. cut into small squares is not " manufactured," and is therefore free of duty under the provision in the free list for " cork-wood or cork-bark, unmanufactured," 1130; contra, 797. (Decision United States Circuit Court for New Jersey, Mar. 1, 1872, in favor of Wra. King & Co., unreported.) pictures dutiable as "manufactures of cork," 527. GOENET-CASES. 79 ' COTTON. CORNET-CASES.— Where cornets are imported in cases, the value of the cases should be added to that of the cornets, and the duty appropriate to cornets as- sessed upon the total value, 3155. (See 1763.) But where cases for violins are imported separately from the instruments, dutiable as " manufactures of wood," (227, T. I,) 2427. CORN-STARCH RESIDUUM dutiable at 10 per cent, ad valorem, by assimila- tion to corn-meal, 2700. CORPORATIONS. — One corporation cannot be surety upon the bonds of another, 2564. CORRECTION of manifest clerical errors. (See Errors; Entries.) CORRECTIONS OF INVOICES. (See Invoices.) CORRESPONDENCE- addressed to this Department in relation to fuel, light, water, and miscellaneous items for public buildings, furniture, and repairs of furniture for public buildings, should not be embraced in commvinications per- taining to other matters, 3266. Collectors of customs and other officers are directed to conduct their correspond- ence relating to the duties of their respective offices, to appointments, and to all subjects relating to the authority of the Department, directly with the Sec- retary of the Treasury, 1998. CORRUGATED ROOFING-IRON dutiable at the specific rates, according to gauge, as "sheet-iron, common or black," (77, T. I.,) 5489. CORSETS manufactured of silk, cotton, and whalebone, silk beingthe component material of chief value, with cotton less than 25 per cent, of the value thereof, dutiable at 60 per cent, ad valorem, 4315. CORUNDUM ORE dutiable at $6 per ton, by assimilation to "emery ore," 1374. COSTUMES imported, to be used by schools, societies, &c., in representations of historical themes, &c., are dutiable, 2677, 3038. COSTUMES OF ACTORS, (Sarah Bernhardt's case,) entitled to free entry, (see Free Entry,) 4721. COTTON. — Canton flannel, being a cotton drilling, or an article of like descrip- tion, and for similar use, dutiable at 6 cents per yard, uuder the provision for finer goods of like description, (cotton drillings,) not exceeding two hundred threads to the square inch, (5, T. I.,) 3422. Embroideries of, on a linen foundation, being in strips of from one to six inches wide, suitable for use in trimming ladies' dresses, &c., dutiable at 35 per cent. ad valorem, as "embroidery, manufactures of cotton, linen," &c., (343, T. I,) 2597. Merchandise specifically enumerated in the tariff, although manufactured of cot- ton, &c., was not entitled under the act of June 6, 1872, to the 10 per cent, reduction of duties therein provided, for "all manufactures of cotton, of which cotton is the component material of chief value," 3679. Open-work nettings, linings, &o., and other fabrics of cotton, not in terms, as to the counts and weight, comprised under either the fourth or fifth paragraphs of Schedule A, shall be classified as "manufactures of cotton, n. o. p. f.," at 35 per cent, ad valorem, 4285, 2298, 1919. Plain woven fabrics ftf, manufactured of threads wholly or partially colored or dyed prior to weaving, should be classified in the same manner, by assimilation to "ginghanls" and "plaids," under paragraphs 4, 5, and 6, Schedule A, and only plain woven cottons (exceptingginghams, plaids, and such fabrics as are manu- COTTON. ■ 80 COTTON DOILIES. factured from dyed or colored threads) should be classified uuder the first three paragraphs of the schedule, 4285; modified, K>58. Twilled fabrics of, no matter by what name they may be called, should be classified under the provisions contained in the fourth and fifth paragraphs of Schedule A and the first clause of the sixth paragraph of said schedule, according to count and weight, 4285 ; modified, 4458, 5392. COTTON AND FLAX GOODS.— Cla.s8ified as manufactures of cotton, under Schedule A, dutiable at 5^ cents per square yard and 20 per cent, ad valorem. The goods were of cotton, containing single threads of flax dyed blue at inter- vals of an iuch across the width, and it was held that the few threads of flax did not change the classification, and that their presence should be ignored Id detenniniug whether the fabric was unbleached, bleached, or colored, 4946. COTTON AND JUTE. — Goods of cotton and jute, having cotton as component material of chief value, should be classified under Schedule A; having jute as a component material of chief value, should be classified under Schedule C. When it caunot be ascertaiued whether cotton or jute is the component material of chief value, duty should be assessed as ou manufactures of jute, under the last clause of section 2499, E. S., 3343. COTTON AND SILK GOODS dutiable at 60 per cent, ad valorem when silk is the component material of chief value ; but when the silk is of less than chief value, such goods should be classified under the provisions of Schedule A relating to cotton goods, and are not to be assessed at 60 per cent, ad valorem by assimila- tion to goods of which silk is the component material of chief value, 4286, 4320, modified, 4565. COTTON-BALES, when shipped on passenger-steamers, must be thoroughly covered with bagging, according to the requirements of section 4472, E. S., 4387. COTTON BRAIDS for trimming hats, dutiable at 30 per cent, ad valorem, as " braids used for making and trimming hats, • * * composed of straw * * * or any other vegetable substance," (380, T. I.,) and mot as cotton braids, at 35 per cent., (12, T. I.,) 3559, 3897; contra and overruled, 1761. COTTON CANVAS. — "Blue-striped Penelope,'' a coarse open-work canvas, dutia- ble at 35 per cent, ad valorem, as "manufactures of cotton, u. u. p. f.," (12, T. I.,) 4377. COTTON CLOTH, known as "antiseptic gauze," prepared with carbolic acid for surgical use, held to be a, medicinal preparation, dutiable at 40 per cent, ad valorem, (412, T. I.,) 4531. COTTON CLOTHS embroidered with silk and woollen are not manufactures of cotton within the meaning of the provision for "embroidery, manufactures of cotton," (343, T. I.,) but are dutiable as "manufactures of worsted," 3712. COTTON DAMASKS, colored, having over one hundred and under two hundred threads to the square inch, and being overfive ounces in weight to the square yard, and costing under 25 cents per square yard, do not correspond to the terms of the countable clauses of Schedule A in weight and fineness, and are dutiable at 35 per cent, ad valorem, (12, T. I.,) 5418. COTTON DOILIES. — Colored cotton fabrics, irregularly woven with a sort of twill, and with yams colored in part before weaving, containing over one hun- dred and under two hundred threads to the square iuch, weighing over five ounces to the square yard, and costing under 25 cents per square yard, dutiable COTTON FABRICS. 81 COTTON GOODS. at rate of 6i cents per square yard and 15 per cent, ad valorem, 4285. (See De- cision 4401.) whether in the piece or otherwise, are dutiable under the countable clauses of Schedule A, 5347. COTTON FABRICS, (see Embroideries,) 4868. made with yarns colored before weaving, which count under one hundred threads to the square inch, weigh under five ounces to the square yard, and cost under 25 cents per square yard, should be classed under paragraph 5 of Schedule A, which is construed as if it read " on^finer goods of like description, or on lighter goods of like description," 4429. COTTON GLOVES lined with flannel, dutiable at 50 cents per pound and 40 per cent, ad valorem, as "wearing-apparel of every description * » * composed wholly or in part of wool * * * made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer," (247, T. I.,) 4194. lined with leather, dutiable at 35 per cent, ad valorem, as " articles worn by men, women, and children, of whatever material composed, except silk and linen, made up or made wholly or in part by hand, n. o. p. f.," (318, T. I., ) 4194. COTTON GOODS, (see "Bruyfere;" Nainsooks,) 5471,5463. being "finer or lighter" than any specified fabrics, are liable to the square-yard and compound rates, when such rates yield more duties than 35 per cent, ad valorem, and when otherwise, to 35 per cent. Such was the intention of De- cision 5199, 5502. Classification of, adopted upon report of general appraisers, 5392. Colored, counting over two hundred threads to the square inch, weighing over five ounces, and costing over 25 cents per square yard, dutiable at 35 per cent. ad valorem, (6, T. I.,) 5445. containing any appreciable quantity oftvool are dutiable as "manufactures of wool, made wholly or in part of wool, not herein o. p. f .," at 50 cents per pound and 35 percent, ad valorem, (242, T. I.,) 3103, 2712,2694,2374,2523, 1822. embroidered with wool. (See 3103.) overvalued on entry for the purpose of reducing rate of duty, must be appraised at the actual market value or wholesale price in the principal markets of the country whence exported, and the rate of duty must be determined accordingly. Such an entry is false under sections 2864, 2865, R. S., 4913. "Revere stripes," consisting of alternate stripes of about one-third of an inch in width, one of which is woven regularly and is more or less open, and the other solid and twilled, manufactured wholly of cotton, counting under one hundred threads to the square inch, weighing less than five ounces, and costing under 25 cents per square yard, dutiable at the rate of 35 per cent, ad valorem, as "manufactures of cotton, n. o. p. f.," 4356. "Woven cotton fabrics must in all oases be classified under some one of the provis- ions in the first two clauses of Schedule A of the Revised Statutes, unless it is manifest that they have no reasonably close assimilation to the description of goods therein specified, in which case, if they are nettings, open linings, &c., thev will be classified under the general clause of such schedule for "all manu- factures of cotton, n. o. p. f.," 1943, 2291, 1919, 3305, 1984. Where cotton goods are not in terms embraced in any of the other provisions of Schedule A, they should be classified under the provision for "manufactures of 6 COTTON GRENADINES. 82 COTTON SHAWLS. cotton, n. 0. p. f.,'' contained in the last paragraph of said schedule, 3380, 2659, 2521 ; contra, 1919. COTTON GRENADINSS counting less than one hundred threads to the square inch, and weighing less than five ounces to the square yard, are dutiable at the rate of 35 per cent, ad valorem, as " manufactures of cotton, n. o. p.f.,"(12, T. I.,) 2659. COTTON HANDKERCHIEFS. (See, generally, 2598; also, 1984.) ready for use, dutiable at 35 per cent, ad valorem, as "manufactures of cotton, n.o.p.f.,"' 3709, 2598, 2533 ; in the piece, dutiable as "countable cottons," 2477. COTTON HAT -BANDS dutiable at 35 per cent, ad valorem, as " cotton trim- mings " or as " manufactures of cotton , u. u. p. f.," 4573. COTTON HOLLANDS to be classified under the provision for manufactures of cotton, n. o. p. f., when not in terms embraced in any other of the provisions of Schedule A, 4063. COTTON HOSIERY embroidered with worsted thread, dutiable at 35 per cent, ad valorem, (10, T. I.,) as "all cotton hosiery," the worsted thread being of trifling value, and not constituting an essential part of the manufacture, 4717. COTTON LACE can in no case be classified as thread-lace, 2128. dutiable at 35 per cent, ad valorem, (12, T. I.,) 2796. COTTON-LACE FICHUS AND COLLARS, articles of wearing-apparel im- ported in a completed condition ready for wear, and which have undergone a process of manufacture enhancing their value since the completion of the lace, are dutiable at 35 per cent, ad valorem, (12, T. I.,) 5457. COTTON LININGS manufactured with a few threads of flax in the selvage are dutiable as " countable cottons,'' such threads of flax not being sufficient in value or quantity to afiect the classification, 1787, 1800. COTTON MOLE-SKINS.— Colored cotton fabrics for pantaloon stuffs counting over two hundred threads to the square inch, and weighing over five ounces to the square yard, and costing over 25 cents per square yard, dutiable at 7^ cents per square yard and 15 per cent, ad valorem, (6, T. I.,) 5199. COTTON NECKTIES embroidered with silk, which constitutes 62 per cent, of the value, dutiable, according to decision of Supreme Court in Smyth vs. Fiske, at the rate of 35 per cent, ad valorem, under the provision for " maniifactures of cotton, linen, or silk, if embroidered or tamboured, in the loom or otherwise, by machinery or with the needle or other process, n. o. p. f.," (343, T. I.,) 4404. COTTON RUGS similar in character to carpets or carpetings of cotton, dutiable at 40 per cent, ad valorem, (258, T. I.,) 3390. COTTON SATINS having over two hundred threads to the square inch, dutiable at 5^ cents per square yard and 20 per cent, ad valorem, 3889. COTTON SCARFS with silk embroidered ends dutiable at 35 per cent, ad valorem, as "manufactures of cotton * • * if embroidered or tamboured, in the loom or otherwise, by machinery or with the needle, or other process n. o. j). f," 4523. COTTON SHAWLS consisting of all cotton squares, with a woollen fringe knitted on two of the sides, dutiable as "ready-made clothing and wearing- apparel, composed wholly or in part of wool," although the value of the wool is very small in comparison with the entire value of the shawl, 2678. ornamented with a fringe made of worsted which, although of trifling value as compared with the entire value of the entire shawl, is sufficient to characterize the article as one which is in fact composed in part of wool, dutiable at 50 cents COTTON. 83 COTTON YARN. per pound and 40 per cent, ad valorem, as "ready-made clothing, composed In part of wool," (247, T. I.,) 2694. (See 2712.) COTTON, SILK, AND MOHAIR GOODS. (See Silks, 5316.) COTTON TARLATANS are dutiable, under the general clause of Schedule A for " all other rhanufaotures of cotton, n. o. p. f .," at 35 per cent, ad valorem, 2298, 2268, 1919. COTTON THREAD, allowance on, for increase of weight. When an importation of cotton thread is found to exceed in weight the amount noted in the invoice, an allowance of not exceeding 1 per cent, may he made for increase in weight caused by absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the invoice, 2590. Crochet cotton on spools dutiable as "spool-thread, of cotton," (8, T. I.,) 2540. glazed, bundles of, valued at over 40 ceuts per pound, fit for use as thread, as well as for the manufacture of human-hair switches, dutiable at 20 cents per pound and 20 per cent, ad valorem, (7, T. I.,) 2824, 1039. COTTON-THREAD LACE.— "Lace manufactured upon a cushion, from thread wound on bobbins moved by hand, is entitled to entry as thread-lace when made of cotton, and whether white or black," at 30 per cent, ad valorem, 5223. (See 1639, 3583.) COTTON-TIBS are not dutiable as "hoop-iron," but as " manufactures of iron, n. o. p. f.," at 35 per cent, ad valorem, 181, 3260. (See case of A. .S. Badger vs. D. L. Eandlett & Co., U. S. Supreme Court, Oct. term, 1882.) imported in bundles, each bundle having the same number of locks or buckles strung on one of the straps as there are straps or hoops in the bundle, whether the buckles are to be riveted to the ties or not, are "cotton-ties," and are duti- able at 35 per cent., as "manufactures of iron, n. o. p. f.," 3260. The only form of cotton-tie classed as a manufacture of iron, n. o. p. f., is that having a permanent stud fastened in the end of the band with corresponding holes in the other end, 4550. Tiaving a buckle or other fastening secured to the band, classified as "manufact- ures of iron, n. o. p. f.," and dutiable a.t 35 per cent, ad valorem, 4589. (See 4550, 4496.) Joint resolution of June 14, 1880, extended to, 4580. (See 4577.) COTTON WARPS.— Cotton yarn or warp, wound upon spools, arranged and knotted together so as to constitute the warp of a proposed fabric, dutiable as a manufacture of cotton, n. o. p. f., at 35 per cent, ad valorem, (12, T; I.,) 3217, 1142. (See decision of July 22, 1865.) When the warp or warp-yarn extends in either direction beyond the limits of the spool upon which it is wound, it is du- tiable at the same rate as cotton warps not wound upon spools, 3651. not wound upon spools dutiable under Schedule A, according to its value per pound, 3217. COTTON-WARP YARN ou spools, not being a cotton warp, nor spool-thread of cotton, but simply n. cotton-yarn intended for weaving purposes, dutiable as a manufacture of cotton, u. o. p. f., at 35 per cent, ad valorem, 3949. COTTON YARN, allowance on, for increase of weight. When an importation of cotton yarn is found to exceed in weight the amount noted in the invoice, an allowance of not exeeding 1 per cent, will be made for increase in weight cansed by the absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the invoice, 2590. COTTONS. 84 CEAPE VEILS. dutiable at 20 cents per pound and 20 per cent, ad valorem, when valued at 40 cents per pound. Value specified in the statute, means the dutiable value of the merchandise, including all dutiable charges and commissions, 3891. COTTONS. (See, in general, 3002, 2075, 2281, 2268, 2527, 1524, 1009. ) COTTONS, BLEACHED. — Damask toweling with colored border is classified as bleached damasl; and not as damask, "colored, stained, painted, or printed,'' (Schedule A,) 1010. not "of like description or for similar use" to jeans, denims, &c., over one hun- dred and under two hundred threads to the square inch, weighing under five ounces to the square yard, and costing less than 25 cents per square yard, dutia- cle at 5J cents per square yard, under the second paragraph of Schedule A, 2993. White cotton coutils and florentines counting over one liundred and under two linndred threads to the square inch, weighing over five ounces, and costing less than 25 cents per square yard, not provided for in any of the countable clauses of Schedule A, dutiable at 35 per cent, ad valorem, 4233. COTTONS, COUNTABLE.— All cotton goods are to be classified as countable cottons, whenever it can be ascertained by means of a glass or otherwise, (even if necessary by unravelling a small piece of the goods, ) that they are comprised within any of the countable clauses of Schedule A, 3697, 2495, 3305. Bookbinders' and tracing cloth not, 3834. of over one hundred threads to the square inch, weighing under five ounces to the square yard, and costing under 25 cents per square yard, dutiable at the rate of 5^ cents per square yard ; weighing over five ounces to the square yard, 35 per cent, ad valorem, 3951. The provisions of law imposing duty on certain descriptions of goods according to the count of threads, apply to all cases where such count can be ascertained with sufficient accuracy for purposes of classification, by means of the magnify- ing-glass commonly used for such purposes. The fact that goods are not called in the trade countable goods, will not exclude them from classification for duty as such, if they come within the rule above stated, 1478. COTTMARINE dutiable as a manufactured article, n. o. p.f., at 20 per cent, ad valorem, and not as "perfumery,'' at 50 per cent, ad valorem, 4288. COUNTABLE COTTONS. (See Cottons, Countable.) COUNTERFEITING customs cigar stamps, penalty for, 1694. COUNTRIES east of Cape of Good Hope, means those countries ordinarily reached (or which were formerly ordinarily reached) in commercial intercourse, by sail- ing around the cape. Turkistan is not such a country, 3981. COURT-PLASTER dutiable as a medicinal preparation, n. o. p. f., at 40 per cent, ad valorem, (412, T. I.,) 2078. COUTILS. (See "Cottons, Bleached,") COVERINGS for bales of cotton shipped on passenger-steamers. Requirements of section 4472, R. S., must be carefully observed, 4387. Of goods paying a purely specific duty are not dutiable, 2589. (See 88.) COVERS in the form of books, containing samples of goods of no dutiable value, are dutiable, 3781. CRAPE VEILS, imported prior to the act of February, 1875, dutiable at 50 per cent, ad valorem under the provision in the act of 1864 for " all manufactures of silk, or of which silk is a component material of chief value." Imported after the CEAPES. 85 CRUDE POTASH. passage of the act of February, 1875, dutiable at 60 per cent, ad valorem under that act, 3568. (See 1180, 1355.) CRAPES, "Albert,'" dutiable as "manufactures of silk and cotton," cotton con- stituting over 25 per cent, of the aggregate value, at 50 per cent, ad valorem, 3630. Silk, in the piece, imported prior to the act of February 8, 1875, dutiable at 50 per cent, ad valorem, under the provision in the act of 1864 for "all manu- factures of silk, or of which silk shall be a component material of chief value." Imported after the act of February 8, 1875, dutiable at 60 per cent, ad valorem, under that act, 3688. (See 1355, 1180, 1616.) "Victoria," dutiable as "manufactures of cotton, n. o. p. f," at 35 per cent, ad valorem, 3630. ■CRAYON PENCILS dutiable at 50 cents per gross and 30 per cent, ad valorem, as "pencils of wood filled with lead or other material," 4265. CRAYON PORTRAITS dutiable at 10 per cent, ad valorem, by assimilation to paintings, 3825. CREAM OF TARTAR.— Any article which is in fact and substantially cream of tartar, and is used without further process of refinement for purposes for wiiioh cream of tartar is used, should be classified as cream of tartar, whether known by that name in commerce or by other designations, 1551. CRESYLIC ACID dutiable as "liquid carbolic acid," at 10 per cent. >ad valorem, 3980. CREWS. — No agreement can relieve a master of a vessel from the liability to the payment of three months' extra wages, to so many of the crew as may be dis- charged in a foreign country, in pursuance of its terms, 2870. Vessels engaged in trade between the United States and the British North American possessions, or the West Indies, or the Republic of Mexico, are entitled to clear- ance without submitting proof that their crews have been shipped before a shipping commissioner. Crew-lists must, however, be deposited with collectors in such cases, 2601. CRIB, WOODEN, (see Wooden Crib,) 5242. CROCHET-NEEDLES dutiable as "needles of other descriptions, n. o. p. f.," at 25 per cent, ad valorem, (422, T. I.,) 2693, 3434. CROSSES, amber, with brass bases, dutiable at 35 per cent, ad valorem, as "man- ufactures of brass and other metals," (146, T. I.,) 3389. Marble, are not dutiable as "statuary," since "the terms 'statue' and 'statuary' are restricted in their "meaning to representations of man or animals-, and are not applicable to representations of inanimate objects," but as "manufactures of marble," at 50 per cent, ad valorem, 4'e carried out only so fiir as the circumstances of any given case will admit, 4150. DAMAGE ALLOAVANCE ON WINE. — AVine imported under immediate-trans- portation bond via New York to Chicago, subject to damage allowance, 2339, 4729. Where upon the arrival of an importation of wine at a port the inspector reported " one case short, empty and broken," and the collector assessed duty upon the entire invoice (juantity, with the statutory allowance of 5 per cent, for break- age, (act of February 8, 1875,) held, that such action was correct, and that the duty should not have been assessed upon the invoice quantity, less the quantity contained in the broken case, with 5 per cent, allowance for breakage on the other cases, as claimed by the importers, 3327. DAMAGED GOODS entered in bond should be plainly stencilled with the word " damaged" by appraiser's officers, before delivery. Appraiser will certify on the damage warrant that the stencilling has been properly performed. Damage must be ascertained within thirty days from date of filing the damage warrant, and when practicable the award must be made and returned to the custom- house within thirty days after the date of damage warrant, 3456, 2213, 1092 ; contra, 2453, 2565. DAMAGE RETURNS on sugar in mats and bags, instructions requiring appraiser to specify in award of damage the marks and numbers of the damaged package, the classifications of its contents for assessment of duty, &c., amended so as not to apply to, 3832. DAMAGE, (eUST.) 93 DECISIONS. D AMAGrE, (RUST. ) — ' ' In the opinion of tlie Department, the provision in the third, section of the act of July 14, 1862, (120, T. I.,) that 'no allowance or reduction of duties for partial loss or damage shall be hereafter made in consequence of rust of iron or steel, or upon the manufactures of iron or steel, except on polished Russia iron,' only applies to cases -w"here the rust is an ordinary incident of the sea-voyage, and, therefore, that it does not prohibit an allowance for excessive rust or damage to iron, &c., under the general law, when such excessive rust or damage is caused by extraordinary circumstances on the voyage, such as the wreck of the vessel," &c., 1138. DAMASK towelling with colored border is classified as Weached damaak, and not as "damask, colored, stained*, painted, or printed," (Schedule A,) 1010. DAMASKS, bleached cotton, containing over one hundred and less than two hun- dred threads to the square inch, weighing less than five ounces per square yard, and costing under 25 cents per square yard, dutiable at b^ cents per square yard, as bleached cotton, "finer and lighter," 4192. DANDEIiION-ROOT dutiable at 3 cents per pound, under the provision for " dan delion-root, raw or prepared," &c., (263, T. I.,) 3289. DANTZIC SPRUCE BEER. (See Malt Extract, 5373.) DEBENTURE CERTIFICATE. (See Certificate, Landing.) DBCALCOMANIA PICTURES dutiable as printed matter, at 25 per cent, ad valorem, 3822 ; contra, 2950, 2124. (See Arthur vs. Moller, 7 Otto, 365. ) DECISIONS.— Collectors of customs at ports where there are naval oiHcers and surveyors are directed to communicate to such officers all instructions from the Department modifying the published regulations or decisions of the Depart- ment, 2475. of the Secretary of the Treasury imposing duties upon imports cannot be reversed by the Secretary, except upon the judgment of a court or an opinion of the Attorney-General, 3325. (See act of March 3, 1675.) of the Treasury Department on appeals. An appeal is decided whenever the Secretary of the Treasury reaches and indicates to the person in his Depart- ment charged with that business a conclusion either favorable or adverse to the appellant. No further action is necessary to give effect to the decision, and no notice of the decision need be given to the appellant, as he must inform him- ' self, 2902. When a decision of the Department is made, either lowering the rate of duty previously exacted or advancing the same, such decision will be held applicable to all subsequent withdrawals from warehouse for consumption of the same kind of goods, notwithstanding that protest and appeals may not have been made against the original liquidations of the entries of the goods, 1521. DECISIONS, CHANGES OF. (See 1979, 2033.) Duties on goods withdrawn from warehouse for consumption under the privilege of the penal bond, previous to the date of a decision of the Department raising the rate of duty on similar goods, will be liquidated at the rate prescribed by the Department in any decision existing at the time of such withdrawal, 2605, 2472. (See 2033, 1400.) Entries of merchandise, whether for consumption on arrival or for warehousing, should be adjusted at the rates fixed by the decision in force at the time of such liquidation, provided such rates are less than those previously in force. Entries which have not been liquidated more than ten days upon the receipt of any DECLARATIONS, 94 DEPOSITS. decision of this Department lowering the rate of duty may be reliquidated at the proper rate of duty. This will not operate, however, to waive the necessity for protest and appeal in case such reliquidation is not made, 3368, 2273. DECIiARATIONS to invoices must be made either by the actual owner or manu- facturer, or by the shippers after the production of a proper power of attorney from their principal, 3120. to invoices may by made before consuls other than those authenticating the same, 3059. 35EDUCTION FROM GROSS TONNAGE. (See Tonnage.) I3EER- HORNS, parts of, cut to length for carving-knife handles, dutiable at 20 per cent., as partially manufactured articles, under section 2516, K. S., 4689. DEFICIENCY. — Where goods are taken under bond direct from importing vessel to importer's store, no allowance will be made for deficiencies in the contents of the packages, 4336, 4370. DELIVERY BOND, in admiralty proceedings, the provision in section 941, R. S., for the approval of, by collectors, contemplates that those ofScers shall exer- cise an intelligent discretion in granting or withholding their apjiroval of such bond according as, in their judgment, they shall find that it is or is not a sufHcieut bond. Such bond should be sealed, and where the principal marks with a cross there should be at least one attesting witness, .3768. DELIVERY OF EXAMINED PACKAGES.— Collectors of customs, before granting a permit for the delivery of examined packages, will hereafter require the importers to make an additional deposit of " estimated" duties sufficient to secure the duties due, whenever it shall appear by the appraiser's report that he has advanced the value, or reported a rate of duty on the invoice higher than that stilted in the entry, 3215. DELIVERY OF GOODS.— Bond in double the estimated value of the goods is required by articles 350 and 357 of the Regulations in all cases before the per- mit is issued, whether the goods are free or dutiable, 4467. pending reapprnisement, regulations relative to the, 3663. (See Amendments, 4459.) DEMERARA SUGARS, instructions contained in 4102 applicable to, 4110. DEMIJOHNS containing vinegar, 1475. DENVER, COLO., made a port of delivery, with privileges of immediate trans- portation of merchandise, 5286. DEPARTURE PERMITS, which under article 258, Customs Regulations, 1874, were to be issued to masters of vessels carry ing passengers, on their filing passen- ger-lists, are no longer to be issued, as such lists need not be filed, 2316. DEPOSIT of moneys, regulations relative to, 1686. (See Compromise.) to pay duties. Where money is deposited with a collector of customs wherewith to pay the duties when they shall be ascertained, and the duties are afterwards ascertained and then a protest is made against the payment, the jirotest is too late, the money not having been paid compulsorily in order to get possession of the goods. (Crocker t)s. Redfield, 4 Blatch., 378.) DEPOSITS ON ACCOUNT OF DECEASED PASSENGERS. (See Passen- ger Act of 1882, 5488.) DEPOSITS ON ACCOUNT OF IMMIGRANT FUND, 5369. (See Immigrant Fund.) DEPOSITS OF PUBLIC MONEY, regulations relative to, 2581, 2561. DERELICT. 96 DISCOUNTS. DERELICT, documenting of vessels found. Where a United States vessel is found derelict at sea, and is taken into a foreign port, condemned and sold under the decree of an admiralty court for the benefit of salvors, and the vessel is sold either to the American owners or other American citizens, with no part owner- ship in citizens of other nations intervening, an American register may be issued to her on the presentation of a, proper Mil of sale, which must recite the last reg- ister or enrollment, 3^73, 2687. So of United States vessels found derelict in American waters and condemned and sold in a United States court, -2687. (See 1571.) When a vessel is found derelict, she cannot bo registered until it is shown that she is a vessel of the United States, 1309. DESERTION, consular certificates of, 2303. DETENTION of importations. Collectors cannot detain goods because of an ex- isting lien against the importers thereof for freight on a previous importation. If the freight, however, be due on the particular merchandise sought to be de- tained, he may refuse to deliver the merchandise under section 2981, K. S., until the freight due thereon has been paid or secured, 3453. DIAGONALS. (See Alpacas.) DIALS manufactured of copper and enamel, the latter being the component ma- terial of chief value, held dutiable as " manufactures of glass, or of which glass is the component material of chief value," 1683. DIALS, "WATCH, dutiable at 25 per cent, ad valorem, (533, T. I.,) as "parts of watches and watch materials," 2807. DIAMONDS, ENGRAVERS', dutiable at the rate of 25 per cent, ad valorem, as "diamonds • » * when set in gold, silver, or other metal," 2865. having a handle of wood, and used for engraving by hand, dutiable at 25 per cent. ad valorem, 3556. DIAMONDS, GLAZIERS', mounted in stocks and fitted for use, free of duty, 3546. DIE3, steel embossing, used in embossing card-boards from a plain surface in raised figures, dutiable as "manufactures of steel, n. o. p. f.," at 45 per cent ad valorem, (91 T. I.,) and not as "plates engraved of steel," 3254. DISAGREEMENTS BETW^EEN REAPPRAISBRS. (See Appraisers.) DISASTERS, marine, statistics of, to be furnished the Superintendent of the Life- Saving Service, 3645. DISBURSING AGENTS, acting, appointment of certain officers of the customs as, 1455. of funds appropriated for public buildings, should send their accounts with vouchers to the bureau to which they pertain within ten days after the expira- tion of each month, and after examination such accounts will be passed to the proper accounting officers of the Treasury for settlement, 2508. DISBURSING OFFICERS. (See, generally, 1472, 986.) of the Indian Department, regulations for, 2122. DISCHARGE OF CARGO. — Collectors may, at the request of the master, agent, or owner of vessel, allow goods landed to remain on the docks, at the sole risk of the owner of the vessel, not longer than forty-eiglit hours, 3259, 3278. DISCHARGING OFFICERS. (See Inspectors of Customs.) DISCONTINUANCE of bonded warehouses, how authorized, 4636. DISCOUNTS cannot be deducted for screenings or dust purchased with malt, 4742. for cash. Where goods were invoiced at a certain price from which a reduction DISCRIMINATING. 96 DISCRIMINATING. of 2 per cent, was made in the invoii'e for cash, and the appraiser disallowed such discount on the ground that the importers stated in their entry that cash was not paid, held, that the appraiser erred in not allowing such discount, 3687. not specified in the invoice, and which are not the ordinary trade discounts, cannot be allowed in the assessment of duty, 2684. on exchange. A discount for purchasing a hill of exchange for remittance in pay- ment for merchandise not appearing in the invoice, cannot be allowed in the assessment of .dnty on such merchandise, 3633. DISCRIMINATING DUTIES, (see Chinese Vessels; section 2502, R. S.,) 4746. Regulations relative to, 3938. Section 2501, R. S., imposing such duties repealed, to take eifect from and after January 1, 1883, 5227. By act of December 23, li:<82, all goods in public store, or warehouse, or on ship- board in port, on January 1, 1883, relieved from discriminating duties, 5494. Egypt is not a country "east of the Cape of Good Hope" within the meaning of section 2501, R.S., 1793. Human hair imported from China into France and there cleaned, drawn, and dyed, is subject to the discriminating duty of 10 per cent, ad valorem imposed on merchandise the product of countries east of the Cape of Good Hope and im- ported into the United States from countries west of the Cape of Good Hope 43.51,3424. (See 3796.) not to be collected on merchandise from Turkistan, that country not being in- cluded in the term "countries east of the Cape of Good Hope" as used in the statutes, 3981. Persia is a country east of the Cape of Good Hope within the meaning of section 2501, R. S., 3538, 1820. under section 2505, R. S., wiU not be levied on merchandise imported in French vessels from countries other than France, 1689 ; contra, 1272. DISCRIMINATING DUTY.— Calf-skins the product of a country east of the Cape of Good Hope, when imported raw into England and there tanned and converted into leather, thus constituting them manufactures of England, are not subject to, if satisfactory proof is made of these facts 4392. does not attach to hides and cuttings of hides which, being the products of coun- tries east of the Cape of Good Hope, have been imported into England and there submitted to processes which entirely change their character, 3445. on gunny bags. Where shippers and importers of gunny bags could not certify whether or not they had been manufactured in a country east of the Cape of Good Hope, and experts reported they had been manufactured in Great Britain, the bags were exempted from the discriminating duty, 3656. Rags imported into the United States from London, to which place they had been originally shipped from Japan, of which country they were the product, held liable to the discriminating dnty of 10 per cent., although the original fabrics from which the rags were produced were exported to Japan from the United States and England, 1715. The articles enumerated in section 2501, R. S., as liable to the discriminating duty when the product of a country east of the Cape of Good Hope, imported from a country west thereof, are liable to such discriminating duty whether they have been originally transported from the country of production or manufacture to the places whence imported into the United States by the overland or Ked and Mediterranean Seas route or not, 1716; contra, April 24, 1863. DISCRIMINATING. 97 DISCRIMINATING. Under section 2502, R. S., inerohandise brought in from Cuba and Porto Rico in Spanish vessels is liable to the discriminating duty of 10 per cent, ad valorem, 2073, 1028, 1099. DISCRIMINATING DUTY OP 10 PER CENT.— A cargo of tea shipped from China to Montreal, and thence shipped to New York without breaking bulk, is liable to discriminating duty of 10 per cent., 1862. accrues on the waste which is rejected on the repacking in England of an invoice of jute imported from a country east of the Cape of Good Hope into England, which waste has undergone no change since it left the country of original pro- TS, — The provision iu Schedule L for endless helts or felts, relates only to such articles as are manufactured wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals, and does not include articles made of India-rubber and cotton, 3212. liNDORSEMENT. (See "Indorsement.") JENDS, iron-bar, dutiable at 1 cent per pound, 3624. steel-rail, cut from the rails in the process of manufacture, with the ends resawn, constituting perfect bars of steel, in length from thirteen to thirty inches, duti- able at 2i cents per pound, as " steel iu bars," 4273. JINFLETJRAGED OILS which are highly perfumed oils of different orders, though not essential oils, and are perfumed by the same process as that by which po- mades and hair-oile are perfumed, and. used in the condition in which they are imported for the manufacture of perfumery and for hair-oil, held dutiable as " hair-oils, pomades, hair-dressings, * *- * or other perfumeries or cosmetics,'' .&c., at 50 per cent, ad valorem, (348, T. I.,) 1600. IiNGrLAND. — Importation of blood-stock from England and Ireland permitted, when accompanied by a certiiioate from a United States consular ofScer that such animals are healthy and free from the hoof and mouth disease, 2712. Importation of cattle and hides from Great Britain and Ireland prohibited, 2488. Importation of hides and cattle from, prohibited, 3127. Importation of hides permitted, 3331. liNGRAVED IRON C^TLINDERS for printing cotton goods, &o., dutiable as " manufactures of iron," 2092. UNGRAVERS DIAMONDS, set, dutiable at 25 per cent, ad valorem, as "dia- monds * » * when set in gold, silver, or other metal," 2865. having a handle of wood, and used for engraving by hand, dutiable at 25 per cent, ad valorem, 3556. ENGRAVINGS. (See Wood-Cuts.) All, whether valued as works of art, or merely designed to enter into the manu- facture of other articles, which are printed on plain paper and not further manufactured than by the printing thereon, dutiable as " printed matter," 3941, 4221 ; contra, 3074, 2950. (See 3822.) bound in cases. All engravings which have any accessories or attachments thereto, or are changed otherwise than by being bound in the form in which books are ordinarily bound, cannot be classified under the provision in the statute for engravings, bound or unbound, (290, T. I.) Engravings, being not bound or in the simple form- of engravings, but having certain accessories, are excluded from the operation of said provision of law, 2859. Domestic, exported and returned with autographs afSxed, not entitled' to free entry, but dutiable at 25 per cent, ad valorem, as "engravings, bound or un- bound," 4105. dutiable as "printed matter," 3941. Xioose, in books, dutiable at 25 per cent, ad valorem, 4006. not bound in book form cannot be admitted to free entry when printed more than twenty years, as "books published more than twenty years," 2416. (See 2549.) Only such articles shall be deemed engravings as have such value as works of art as would ordinarily cause them to be preserved in the forms of piqtures, and are 8 ENROLMENT. 114 ENTEIES. not designed to enter into the manufacture of any other articles except books, 2950, 3691. "which have been manufactured and bound in book form over twenty years are not exempt from duty under the provision for "books which shall have been printed and manufactured more than twenty years at the date of importation," 1779. ENROLMENT, coal-barges exempted from, if (1) destined to be broken up and sold at end of a trip ; (2) if partially employed on the internal waters of a State ; (3) if of less than five tons burden, 3890. Fees for issue of, 4100. Renewal of. Where a vessel is sold or transferred in a district other than that to which she is to belong by virtue of such sale or transfer, it is in the option of the master or owner to take out new papers, or to take a temporary register, 3975. When a new steam-vessel is named and inspected under a certain name, and after- wards the owner makes application for license and enrolment under a different name, the surveyor should call upon the inspector to change the name in the certificate of inspection before issuing enrolment and license, 4318. ENROLMENT AND LICENSE. — Boats answering to the description of canal- boats, not provided with propelling machinery of their own, and not employed in trade with Canada, are exempt from enrolment and license, although in the trade in which they are now engaged they never enter a canal of any State, 3718. ENROLMENTS. — Where enrolments are issned improperly they should be reported to the Department, 2408. ENSIGN, American yacht. A yacht owned by an Englishman is not entitled to American papers nor to fly the American yacht ensign, 2727. ENSIG-NS of vessels of the Revenue-Marine Service to be hoisted at sunrise and hauled down at sunset, 3749. ENTRIES by an agent as consignee on a j^o forma invoice of merchandise under the valne of $100 may be allowed, without requiring the production of au owner's oath, 5135. by express companies as consignees. Express companies, as agents, may receive parcels from other companies abroad without furnishing invoices, but upon afiS- davit and statement, as provided for in section 10 of the act of June 22, 1874, 2560. for exportation. Combined entries for warehouse and exportation may be made of merchandise not covered by an invoice. Regulations changed in this respect, 5415. Correction of. The omission to add the commission in the entry entails the pen- alty the law prescribes, and the Department has no discretion in the premises, 5412. may correctly express the dutiable value of merchandise in fractional parts of a dollar, 2376. Monthly statements of, under immediate-transportation act of June 10, 1880, must contain only such goods as have actually been delivered to the customs officers, 4658. Oath may be made to, at the time of their. presentation to the collector of customs and before their examination, 3523. of a portion of an importation for consumption and of a portion for immediate ex- portation may be made, under article 595 of the Regulations of 1874, where an ENTRY. 115 ENTEY. intent is shown by the invoice and manifest, bill of lading, and other evidence to export the merchandise, 5341. of baggage of passengers arriving on ocean-3teamers, directions relative to, 2402, 3673. of m,erchaudise for immediate transportation to be numbered consecutively, 4646. Two or more entries for exportation to different places may be made on one bill of lading, 5454. made under section 2512, E. S., should be made on Form No. 80 of the Customs Regulations of 1874, modified to suit the circumstances. The usual fees should be charged for the entry, (see circular of February 24, 1877, ) 5461. ENTRY. (See Liquidation; Protest and Appeal ; Post Entry ; Warehouse Entry. ) is complete -when the importer has made and verified the written entry of his merchandise, the verification referring to the oath of the party making the entry, 4324. An importer must include in his one entry all the goods consigned to him by any one vessel; but he may enter one portion for consumption and the other portion for •warehouse -where both entries are made simultaneously, (so as to be con- sidered as one entry,) and coverall the goods embraced in the invoice, 3459. (See 1361.) cannot be amended or withdrawn after verification by oath of party making entry, 5052. Directions to passengers how to make, of their baggage, 3673. for consumption or vrarehouse may be permitted of merchandise not valued at more than $100 without invoice, in the discretion of collectors, 3234. Foreign vessels laden with a free cargo must be unladen at the port of arrival, unless the merchandise is specified in the manifest, verified before the collector of the port at which the vessel first arrives, to be destined for another district, 2139. for transportation without appraisement of packages of merchandise valued at less than $100 cannot be allowed when unaccompanied by a certified invoice, 2211. Free. The fact that imported goods are entitled to free entry does not excuse the production of a certified invoice, 1278, 1904 ; nor can a bond filed on the entry of goods upon an uncertified invoice, for the production of a consular invoice, be cancelled if the appraiser reports the goods to be free of duty, 3177. of immigrants' effects from Canada may be made on oath taken there before a United States consular officer, 4831. of imported inerchaiidise must be made by consignee, or duly authorized agent, or attorney in fact, 4796. must be made by consiguee specified in manifest of importing vessel, (see Con- signee,) 5081. No importation exceeding $100 in dutiable value, except personal effects accom- panying a passenger, can be admitted to entry without the production of a cer- tified invoice, or in the absence of such invoice, of a statement in the form of an invoice, accompanied by an affidavit by the owner, importer, or consignee, show- ing why it is impracticable to produce such certified invoice. Such -pro forma invoice need not necessarily be made abroad. Bond must be given for produc- tion of certified invoice, 4338. ENTRY. 116 ENTRY. of consigned goods. Where goods are consigned simply to the care of a person or firm, such person or firm is not the consignee within the meaning of the iaw, and therefore cannot enter the goods ; but if the consignment were made di- rectly to such person or firm, as, for instance, to" Alfred Owen, /or John Jones," the former would be entitled to make entry, and no power of attorney would be necessary, 2762 of goods by the consignor in his own name. When a party to whom an invoice appears to have been consigned before the goods left foreign territory presents himself with his invoice and bill of lading indorsed by him or in blank, he will be allowed to make entry in his own name as owner. When it appears that the party seeking to make entry was the real purchaser abroad, and that the consignee on the bill of lading has no other interest in the goods than that he has made advances on them, or is protecting the interests of shippers, the in- dorsement to the purchaser and owner will be accepted, whether the indorser is a banker by profession or has acted in that capacity for the occasion only, 3741. of goods for drawback denied, after entry for consumption and delivery of goods under bond mentioned in section 2899, E. S., 4850. of goods left in custody of collector over one year allowed to be made where the goods had not been advertised, and the applicant stated under oath that he was ignorant of customs laws and thought entry could be made whenever he was ready to pay the duties, 4078. of machinery for repair and exportation. To secure free entry under section 2511, R. S., there must be an entry of the machinery, and an accurate appraisal at the first port of arrival in the United States. A bond must be given by the importer for its return from the place of repair to the port where it was entered and ap- praised, within a period not exceeding six months from the date of importation, whereupon a withdrawal entry for exportation will be made, and export bond given in the usual manner, said bond to be cancelled on the return of the certifi- cate of landing abroad, 3780. of " 1. T." goods, oath and fees on, 5197. of imported merchandise, regulations to secure uniformity in the mode of proced- ure, 4672. (See 5329.) of tropical fruit, regulations relative to, 2777. of packed packages, promulgation of the act of May 9, 1876, 2799. Powers of attorney to make, must be filed at the custom-house, 2481, 1921. (See 1673.) Readjustment of, after goods have passed from the control of the customs officers and have been distributed from the case, no samples being retained, cannot be allowed, 4592. required of free goods from contiguous territory. Manifests not required of vessels under five tons burden, (section 2875, R. S.,) 4808. Steam-vessels bound from a domestic port to a foreign port must enter and clear when they put into a domestic port for coal. Need not enter and clear when put in for coal, if bound from one foreign port to another, if they leave port within forty-eight hours from arrival, but a manifest of the coal taken must be filed, 4107. The prohibition of an addition to the invoice value after entry does not necessarily operate to prevent corrections after entry which do not involve an addition , 4324. ENTRY. 117 ENTRY. Where forfeitare of vessel and cargo, iuourred under section 2497, K. S., wa^ remitted, tlie goods involved were freed from their disabilities by the warrant of remission, and entry was allowed to be made of them, and the duties thereon were received, 3480. "Where a package of goods containing articles ultimately destined for two or more persons is consigned to an express company, a separate entry of the goods intended for each of the two or more owners cannot be made, 3609. (See 3459.) Withdrawal, for transportation or exportation, cannot be allowed on merchandise not duly invoiced, but entered by appraisement, or in any manner otherwise than by invoice, 2115, 3234. Where merchandise imported without invoice is entered by appraisement and ordered to public store for examination, the expense of cartage, labor, and stor- age attending the same must be paid by the importer, such charges not to ex- ceed the usual rates at the port, &c., 1569. ENTRY AND CLEARANCE of coastwise vessels at ports in Florida, (correction ofdecision 2647,) 4599. of foreign vessels bound coastwise, 5345. (See Foreign Vessels.) of vessels at the city of Muskegon bound for points on Muskegon lake, 5245. ENTRY FEE should not be collected from vessels compelled through stress of weather to put into port for repairs, and to unload and reload their cargoes. Charges for storing and safe-keeping of merchandise and the fees to the officers will be paid, 3164, 1788. ENTRY OF GOODS, regulations relative to, 1686. ENTRY OF MERCHANDISE.— All goods, whether, free or dutiable, covered by one invoice should be admitted under one entry, 859. consigned to foreign corporations. A foreign corporation to which merchandise may be consigned by name cannot be permitted to make entry of the same at the custom-house either in its own name or by attorney. In such cases there must be a resident oonsignee, 1122. in transit, shipped under sections 2971, 2979, 3005, E. S., regulations as to, 5283. must be lodged with the collector before the application of damage allowance is made and proof filed, 1393. The provision of section 2842, R. S., requiring bond for the production of owners' oath to the invoice of goods imported and entered in the owner's absence, relates only to cases where the owner, though absent from the port of importation, is yet within the United States. Where such owner is absent in Europe, entry may be made by an agent, 833. under transportation bond, consigned to a point beyond the route covered by the bond of the common carrier to whom the goods are originally delivered for transportation, should not be permitted, 4409. upon 2'ro forma invoice. Where entry is made upon a pro forma invoice, and the certified invoice aifterwards received shows the dutiable value to have been less than the value stated in the pro /orma invoice, the entry cannot be amended, 2146. where value of goods is less than $100, imported in boats of less than five tons, and vehicles other than railroad cars, amount of fees to be exacted, 4417. ENTRY OF VESSEL. — Time for issue of general order, 1432. An entry of a vessel at the custom-house is completed when the manifest of her cargo has been sworn taby the master and received by the collector of customs at the port at which the vessel enters, 1427. ENTRY. 118 EREORS. 'ENTRY OF VESSELS, on the northern frontiers, regulations relative to, 1004. Payment of hospital dues is a condition precedent to the entry of vessels of the United States, (section 4587, R. S.,) 2223. The fee of $2.50 provided for by section 2654, R. S., on the entry of vessels, is not to be exacted on the entry of vessels coastwise, 2394. Vessels from foreign ports are required to report and enter, if they stop at the port of entry forty-eight hours, 1602. EOSINE dutiable! at 50 cents per pound and 35 per cent, ad valorem, as " ani- line dyes and colors," 3923, 2895. EPP'S COCOA, (see Cocoa,) 4841. '■ EPSOM CUP," won by Mr. Lorillard's horse "Parole," valued at £500 sterling, subject to duty, 4225. ERROR ill weigher's return. Where through a clerical error in the weigher's re- turn of certain linseed the importers thereof paid duty on several thousand pounds more than was actually imported, the error was allowed to be corrected, upon the principle that the law levies duties only on goods actually imported, 555. (See decision of June 26, 1863. ) ERRORS. (See, generally, 2001,2020.) in allowance of tare may be corrected, and entries reliquidated accordingly, pro- vided the errors are brought to collector's attention within ten days from the date of discovery, 2621. in classification. When the appraiser at a port to which merchandise is trans- ported in bond is of opinion that the classification of the merchandise made at the port of importation is erroneous, if the case involves clerical errors he should report it to the proper customs officer at the port whence the merchan- dise was transported, and if he declines to correct the transportation entry, the case should be reported to the Department. Where there is a real difference of opinion between the two officers as to classification, case to be reported to De- partment, 3518. in entries cannot be corrected unless they are man ifest on the invoice. Errors of computation and extension in invoices may clearly be corrected. A statement of value in an invoice or entry which is to the appraising officer manifestly an error, from its variation from the well-known market value, as where goods well known to be worth $1 a yard are invoiced at |10, may be corrected. But evi- dence aliunde to show such an error in fact will not be received, 4180, 4324. in estimating gauge. On receipt from the appraiser of a statement that an error was committed, he may be permitted to amend his return, and the entry may be readjusted accordingly, 3537. in liquidation arising solely upon errors of fact must be brought to the knowl- edge of collectors of customs within ten days from the date of the discovery thereof, (act of March 3, 1875,) and although the form of notice is not prescribed by the act, it has generally been construed to mean that it shall be in writing, without which, very strict proof will be required that other notice has been given, 2775. in the ascertainment and assessment of duties may be corrected at any time prior to the liquidation of an entry, without protest and appeal, and any excess of duties found due to the importer on liquidation may be refunded, 3308. in the descnpilon or name of merchandise may be corrected, if upon actual exami- ESCANABA LIGHT-HOUSE. 119 EXAMINATION. nation of such merchandise it is found not to correspond witli tlie description or name stated in the invoice. (See decision of June 26, 1863.) The power of correcting errors in invoices or entries of goods after liquidation is vested exclusively in the Department, 1293. Manifest clerical, in an invoice or entry may be corrected in computation of duties by collector, with consent of naval officer, (where there' is one,) if such error he discovered before liquidation, or if discovered after liquidation, if written protest be filed within ten days after such discovery. No claim for re- turn of duties will be considered by the collector after one year from date of payment, 3896. Manifest clerical, in invoices or entries ; errors in return of weight, measure, and gauge, when certified to by surveyor or appraiser; errors in distribution of charges on invoices not involving any question of law, and certiiied to by the appraiser, may be corrected in the computation of duties by the collector of cus- toms, with the sanction of naval officer, if discovered before liquidation, or after, if written protest be filed within ten days by the importer, 4017. SSCANABA LIG-HT-HOTJSB.— Change of color of the light, 1025. XiSSENCE OF VINEGAR (" BYankfort") dutiable as acetic acid not exceeding a specific gravity of 1.047, at 5 cents per pound, (262, T. I.,) 4378. requiring 637 grains of bicarbonate of potassium to neutralize one Troy ounce, its specific gravity exceeding 1.047, dutiable at 30 cents per pound, as " acetic acid of specific gravity over 1.047," 3964. requiring from 281 to 283 gi-ains of bicarbonate of potassium to neutralize one Troy ounce, dutiable at 80.4 cents per gallon, 4213. IEjSSENCES. — Preparations of oxide of amyl made for use in the manufacture of fruit essences, dutiable as "essences," (348, T. I.,) 1129. ESSENTIAL OILS, (see Oils,) 5259. "ESTIMATED DUTIES," additional, must be deposited before granting permits for the delivery of examined packages, -whenever it shall appear by the ap- praiser's report that he has advanced the value of such packages, or reported a higher rate of duty on the invoice than that stated in the entry, 3215. ETCHINGS. — Artist's proofs from etchings by American artist, as shown by his declaration, (each copy being signed by him,) may be considered works of art, free of duties, (885, T. I.,) 4748. EUCALYPTUS FILLS, where an invoice of, was sold as unclaimed, and the amount realized from the sale only covered expenses of sale, storage charges, &c., leaving nothing for duties, it was held that the consignees were liable for the duties due thereon, 4142. EVAFORATION of liquors in bond, regulations relative to allowance on exporta- tion for, 4048. EVIDENCE. — The Department does not deem it necessary that full stenographic reports of the evidence taken in cases tried under revenue laws, resulting un- favorably to the Government, should be furnished it. The condensed state- ment of the evidence usually made by district attorneys is considered sufficient, except in unusual cases, when the full evidence may be required, 2588. EXAMINATION OF MERCHANDISE elsewhere than as specified in article 407, Regulations of 1874, can only be made by special permission of collector and appraiser, 5080. on wharf or landing place, regulations relative to, 2057. EXAMINATION. 120 EXHIBITION. EXAMINATION OF PACKAGES FOR DAMAGE. ( See Damage Allowance. > EXAMINATION OF OFFICERS OF REVENUE-MARINE SERVICE, reg- ulations for the, 3381, 1794. EXAMINATIONS OF PILOTS for color-blindness to be made by surgeons of Marine-Hospital Service free of charge, 44'il. for color-blindness, when suck pilots are employed at places remote from a marine- hospital station, may be made by a respectable local physician. A second visual examination will not be required in any case, 4441. EXAMINATIONS of outward manifests by parties other than shippers not to be permitted, 4862. EXAMINED PACKAGES, delivery of. (See Estimated Duties.) EXCHANGE. — A discount for purchasing a bill of exchange for reruittance in pay- ment for cigars, not appearing in the invoice, cannot be allowed in the assess- ment of duty on such merchandise, 3633. In computing the invoice value of goods in American gold, no allowance can be made for exchange, and no discount can be allowed for differences in exchange between the United States and a foreign country, whether such exchange really enters into the transaction betweeji the parties concerned or otherwise, 3708, 2443. EXCURSIONS. — Ferry-boats running between Canada and the United States are chargeable with tonnage tax only on the first clearance of such vessels in each year, 4311 ; but when Canadian ferry-boats carry excursions to ports other than those between which they regularly ply, they become liable to a tonnage tax of $1.30 per ton, including light-money, 28o3. Foreign vessels carrying, between ports of the United States become liable to a tonnage tax of $1.30 per ton, 2931. EXCURSION PERMITS can only be issued by inspectors of steam-vessels, to whom all applicants for the same should be referred, 2249. may be issued to steam-vessels lor the season instead of for single trips, (see Ves- sels,) 4915. to be issued upon the written application of master or owner of any passenger or ferry-boat, 3870. EXCURSION STEAMERS.— Inspectors of steamboats must themselves deter- mine the number of passengers that can be safely carried on excursion steamers. The Department can establish no standard for determining, 3268. Regulations relative to, 3639. EXECUTION of custom-house bonds. One member of a firm or jjartnership may sign for, and bind, his partners, in the execution of custom-house bonds, (19 Stats., 60,) 2878; contra, 2261. EXEQUATUR, change of form of, 4353. EXHIBITION. — A machine for making tin cans cannot be imported for exhibition, free of duty, under the act of June 6, 1878, 3631. Importation of paintings for, cannot be made, free of duty, by an individual on the giving of bond for exportation, &c. Free entry of, can only be made by "any association duly authorized ♦ * * for the promotion of science, art, or industry," 2769, 2366. permanent, works of art intended for. Societies and institutions importing works of art for permanent exhibition, under the act approved Jnne 6, 1878, wiU be required to furnish an affidavit that such articles are intended for permanent EXPANSION. 121 EXPORTATION. exhibition, and not for sale, and must furnish a bond, with two sufficient sureties, in a penalty equal to double the duties, conditioned for the payment of lawful duties should such articles be sold, transferred, or withdrawn from the custody of the importing society, 3612. Temporary. Importers of paintings, statuary, and photographic pictures, under section 2512, E. S., must subscribe to an affidavit in the following form : "I do truly swear that the articles in the annexed invoice described are imported in good faith for exhibition by [here name the association], an association author- ized by the laws of the [here insert United States, or the name of the State, as the case may be], for the promotion and encouragement of science, art, or indus- try, and are not imported for sale.'' Such goods must be carefully examined and appraised, and duties ascertained, and a bond taken, conditioned that duties shall be paid to the United States on all articles not re-exported within six inonths from date of importation, and that no delivery of any such goods to a purchaser will be made during the exhibition of any portion of the importa- tion embracing them, nor until the duties shall have been paid on all the goods not re-exported. The penalty of the bond will be double the amount of duties, and two good sureties will be required, 3128. Works of art imported for, by associations. (See, generally, 1074.) EXPANSION of wine in casks by heat. An allowance of half a gallon in the case of casks of wine under fifty gallons, and one gallon on larger casks may be made at the discretion of the collector, 4197. EXPENDITURES payable from annual appropriations should be incurred within the fiscal year in which the authorization is given ; and in case of failure to have work done or material supplied, or to enter into a written agreement therefor before June 30, the authority will lapse at that date, 3596. EXPORTATION. Article 27 of the regulations governing the transportation of merchandise to, from, and through the British possessions of North America, modified so that certain Canadian products, consisting of grain, flour, &c., may be exported to any foreign port, as well as to European ports, 5470. of distilled spirits, regulations relative to the, direct from the warehouse on one bond and a through bill of lading, 4208. of distilled spirits subject to internal-revenue tax. Collectors of customs will transmit to the Commissioner of Internal Revenue a copy of each of the cus- toms gaugers' detailed reports of inspections of distilled spirits required by Inter- nal-Revenue Regulations, Series 6, No. 7, Supplement No. 2, and such gaugers are required to make such report in triplicate. Export stamps for distilled spirits will be furnished, so constructed that a portion of such stamps can be removed from the package without difficulty. When such stamps are affixed to packages of spirits gauged and Inspected by a customs ganger under the require- ments of existing regulations, the ganger, before destroying the stamp, will cut out and attach to one copy of his detailed report that portion of each of such stamps containing the serial number of the stamp, the date of issue, the name of the collector issuing the same, the number of the cask, its contents in proof- gallons, and the name of the internal-revenue ganger. The collector of customs will Immediately forward to the Commissioner of Internal Revenue the copy of the ganger's report to which such pieces of stamp are attached, 3068. of domestic tobacco in bond. Upon receipt, by the collector of customs at the port from which tobacco is to be exported, of the Form Ao, (specified in Internal- EXPOETATIONS. 122 EXPORT DUTIES. Eevenue Eegulations, ) showing that an entry for exportation has been made to the satisfaction of the internal-revenue officers, such collector shall transmit, without delay, to the proper collector of internal revenue a clearance certificate, in due form, i>rovided the customs inspector's certificate of lading has been re- ceived, and the export vessel has cleared, 3489. of goods for benefit of drawback denied after withdrawal from custody of Gov- ernment uader penal bond, 4843. Withdrawal entry for, cannot be allowed on merchandise not duly invoiced, but entered by appraisement, or in any manner otherwise than by invoice, 2115, 3224. JSXPORTATIONS from the United States to Portugal will be admitted at the same reduced rates of duty as those from France are under the Portuguese- French treaty of 1866, 4521. EXPORTS, statistical returns of. In order to obtain full and exact statistics of exports, collectors will require masters and shippers to comply strictly with article 964, Customs Eegulations, 1874, 2721. EXPORT BOND, form of, amended, 3911. EXPORT BONDS. (See Extension of Export Bonds.) can be completed after expiration of time allowed by law only by permission of the Secretary of the Treasury, to whom application must be made in each case, 4074. Cancellation of, 5384. on entries for exportation by sea of articles manufactured in bonded warehouse, under section 3433, E. S., upon which the aggregate amount of internal-re venue tax and customs duty to be abated or refunded does not exceed $100, not required; but exporters will be required to deposit with the collector an outward bill of lading in lieu of the foreign lauding certificate, and in addition to the usual proofs of official shipment and clearance, 5462. Proof required for discharge of. The consular officer at .the foreign port shall state the value of the goods landed in the landing certificate. Consular officers will not certify to landing certificates without personal inspection or undoubted proof of their truth. Such proof may consist of the certificate of the chief rev- enue officer of the port that the merchandise has been landed. Therefore, in all cases where there are such foreign officers who are thus willing to certify, the mere corroborative testimony of the master or mate to the correctness of the statement of the consignee will not be sufficient authority for the consular officer to give his certificate, 3069, 2314. Where a landing certificate is offered which is defective in that the required oath of master and mate is omitted, and application is made to the Department for cancellation of the export bond on the ground that the omission cannot be sup- plied since the whereabouts of the exporting vessel is unknown, collectors will report in connection with each case whether the vessel named in the landing certificate belongs to a regular line of steamers, 4187. EXPORT DUTIES do not constitute an element of the market value of wool in the country of shipment, but are a charge incurred at the last port of ship- ment, and therefore they are of the class expressly excluded from entering into the dutiable value of wool ; and as they form an element of dutiable value at the port from which shipment is to be made, ( being a national tax, and not a local, one) it is not subject to operation of sections 2907 and 2908, E. S., 3007 ; contra, 2730, 2820. (See 2935.) EXPORT DUTY. 123 FANCY BOXES EXPORT DUTY, Japanese, removed from certain articles, 4132. None is levied in Chili on the exportation of carpet- wools, 2935. EXPRESS. — Regulations relative to the transportation of Government funds, &0., by express, 3948, 2086, 2087. EXPRESSED OILS. — Oils obtained from nuts principally by mechanical press- ure, though the extraction may be facilitated by exposure to the sun, is to be regarded as an "expressed" oil, dutiable at 20 per cent, ad valorem, (427, T. I.,) decision of January 18, 1859, 3318, 4085. EXTENSION of custom-house bonds may be made under the same conditions re- quired in extending export bonds, 3932. (See Export Bond; also, 3857.) of export bond may be made for a time equal to half the time for which it was originally given, 3857. of invoice bonds, applicants for, must show specifically in what way they have used due diligence in their efforts to satisfy the condition of their bonds, 605, 1026, 839, 843. The name of the port to which goods are destined should appear in the application for extension, 1076, as well as the period for which such extension is desired, 842. EXTRA COMPENSATION. — Inspectors of customs will receive extra compen- sation for superintending the unlading of steam-vessels at night, (section 2871, R. S.,)1620, 5121. Such compensation shall not be more then double the per diem pay of the inspecting officers, 1620. Inspectors will also receive such extra compensation for superintending the unlading of iallast from such vessels at night, 3895 ; contra, 3572 ; but can receive no extra compensation for unlading sailing-vessels at night, 3121. EXTRACT of barks to be used in dyeing, when manufactured from the bark of trees not recognized as dye-woods, dutiable at 20 per cent, ad valorem, as articles manufactured, n. o. p. f., or as unenumerated manufactures from two or more materials, 4307. of chestnut dutiable at 10 per cent, ad valorem, as "other dye-woods, extracts, and decoctions," 3412. of nut-galls dutiable at 20 per cent, ad valorem, as a manufactured article, n. o. p. f., 3553. of Persian berries dutiable at 10 per cent, ad valorem, under the provision for "sumac" and "extracts and decootiotis of logwood and other dye-woods," (440, T. I.,) by assimilation, 3898; contra, 3079, 2095. of sumac dutiable at 10 per cent, ad valorem, under the provision for "sumac" and "extracts and decoctions of logwood and other dye-woods," (440, T. I.,) by assimilation, 3842, 3898 ; contra, 2095. EXTRACTS from landing certificates, produced to collectors of customs as a basis for the cancellation of export bonds, must be made on blanks in the same form as the landing certificate, showing the different signatures, seals, and statements thereon, and should be a copy thereof, so far as the latter may relate to the mer- chandise mentioned in the bond the cancellation of which is sought. Extracts should have a statement thereon, signed by the collector, showing that it is a true copy, &c., 4298. FANCY ARTICLES. (See Silk, 5349.) FANCY BOXES, made of materials, the manufactures of which are specified in the tariff, should be classified under the special provision for manufactures of those materials, 2864. (Sill vs. Lawrence, 1 Blatch., 605.) PANS. 124 FEES. PANS composed of silk and bone, the silk being ornamented with painted floral designs, dutiable at 35 per cent, ad valorem, as "fans, of every deaoription,'' (350, T. I.) The fact that the decoration is on the silk should not govern the clas- sification ; the value of the silk fabric as cut from the piece only, should be con" sidered in deciding whether the articles are dutiable under act of February 8, 1H75, 5434. made of wood, paper, and silk, silk forming but a small portion of the value, duti- able at 35 per cent, ad valorem, as " fans » • * of every description, except common palm-leaf, of whatever material composed," (350, T. I.,) 3047. Palm-leaf, but having artificial handles of bone and wood, dutiable as "fans, of every description," not being covered by the exception of "common palm-leaf fans," 1497, 679. The specific provision for, of every description excludes them from the operation of any other provision relating to their materials, 1937. FARINA not the article of commerce, but "a patented preparation known as "Wharton's Ervalenta," dutiable as a non-enumerated manufactured article, at 20 per cent.. 3039. FARRIERS' KNIVES. (See Cutlery, 5011.) classified as " manufactures of steel," at 45 per cent, ad valorem, (91, T. I.,) 4870. FASHION-PLATES, lithographic, dutiable at25 per cent, ad valorem, as "printed matter," 3941, 1721, 2705 ; contra, 3100. printed on ordinary paper, and associated inseparably with printed matter, are not free of duty, 2255. When enclosed in magazines, but not fastened to them, free of duty, 785. reproduced from steel engravings by means of a "transfer" on atone, accompanying imported fashion journals and magazines, dutiable at 25 per cent, ad valorem, as printed matter, (290, T. I.) Fashion-plates consisting of wood aud steel en- gravings are free, 4747; overruled, see 5202. FASTENERS, shoe, not being " eyelets," but brass-hooks for lacing, with eyelet attachments for fastening the hooks to the shoe, dutiable as "manufactures of brass," at 35 per cent, ad valorem, 3667. FASTENINGS for cars, &c., transporting unappraised merchandise. (See Seal- Holders. ) FEATHERS. (See Stuffed Birds.) ostrich, no allowance made for shrinkage in weight of, during voyage of importa- tion, 3455. PEES. (See, generally, 2123, 1914.) entrance. Section 2654, E. S., authorizes the charge of aa entrance fee of |2.50 only on vessels " of one hundred tons burden and upwards," and a lesser fee on vessels " under one hundred tons burden." It is improper, therefore, in ascer- taining the burden of a vessel, to find the fee she should pay, to reckon a fraction of a ton as a t(m, as where a vessel is ninety-nine and fifty-four one-hundredths tons burden, to collect the fee as upon a vessel of " one hundred tons burden and upwards," 3418. Fee for receiving the coastwise manifest and granting a permit to a registered vessel which has touched at a foreign port is $1, under section 4381, E. S., 5361. for furnishing a copy of a temporary register issued to a vessel is 20 cents, under paragraph 28, Circular No. 125, Series of 1875, 4451. FEKS. 125 FEES. - of 20 cents for triplicate certificates of iuspectiou of steam- vessels, issued to owners or masters, should be, collected, 5082. A fee of |1 may be charged by customs officers for a certificate setting forth the names of the owners of any registered or enrolled vessel, and the parts or pro- portions owned by each. If these particulars are certified to in the case of sev- eral vessels, a fee may be charged for each vessel, 5282. and gratuities, weighers, gangers, and other officers of customs forbidden to receive, from importers, shippers, &c., 3475. as notaries must not be charged by customs officers for services in the line of their official duties, 5267. Clearance. Vessels going from one port to another in the same district on the northern frontier are not required to clear, but if they do clear and receive a certified manifest, a fee of 20 cents accrues, 4299. Collector entitled to fee of 20 cents for supplementary certificate of clearance of tobacco, &c., under regulations of Internal-Revenue Department, Series 7, No. 8, Supplement No. 1, 4718. Collectors performing duties of surveyor at ports where no surveyor is appointed, should collect the fees which it would be incumbent on a surveyor to collect under section 2623, E. S., 5004. Consular, must be collected in coin of the United States, or at its respective value in exchange, 3806. Custom-house, on the northern frontiers, 1373 ; elsewhere than on the northern fron- tiers, 1512. Customs, penalty for receiving excessive, 1450. Directions as to deposit, &c., of, by collectors, 3408. . Entrance and clearance, to be exacted from boats of less than five tons, and vehicles other than railroad-cars, 4417. Entry, should not be collected from vessels compelled through stress of weather to put into port for repairs, and to unload and reload their cargoes. Charges for storing and safe-keeping of merchandise and the fees to the officers, will be paid, 3164. Harbor. Section 4206, E. S., requires collectors to have evidence produced to them of the payment of all legal fees which have accrued in the port on a vessel before granting a clearance. Eeceipts should be required by the collector. Failing in the production of which, where it is a matter of convenience to all parties con- cerned, payment of the fees may be made to him, 2795, 830. for affixing and cancelling internal-revenue stamps on cigars. None should be ex- acted where the owner or importer complies with the law by affixing and cancel- ling his own stamps, 2786. for certificates to invoices, 1491, 4671. for indorsement of change of master on license, 20 cents ; on the enrolment, 20 cents, but the law does not require such indorsement on the enrolment ; on a register or certificate of record, f 1, 4321. for entry. The fee of |2.50, provided for by section 2654, E. S., on the entry of vessels, is not to be exacted on the entry of vessels coastwise, 2394. for entry and clearance will be levied on small boats of under five tons trading with Canada, 2411. for enrolment and license of barges, when exempt from such enrolment, will not be exacted, (par. 2, 4571, revoked; see 4083,) 4621. for issue of enrolment and license, schedule of, 4100. FEES. 126 FEES. for landing certificate are prescribed by the President, and are as follows: Deben- ture certificates, inclnding oaths of master and mate, when the value of the merchandise in regard to which such certificate is issued does not exceed $500, $2, and for each additional $500 or fraction thereof, 50 cents; provided that in no case shall the fee for one debenture certificate, including the oaths of master and mate, or other persons who may be called upon to make the pecessary affi- davit, be more than $5, (Ex. Order, Aug. 8, 1876,) 3094. for landing or delivering goods are a charge against the goods or the consignees of the same, and not against the vessel or vehicle in which they are transported, 821. for manifests of sealed cars arriving in the United States, 20 cents at the port of first arrival in the United States, under paragraph 9 in section 2654, R. S., imposing such fee "for debenture or other official certificate, n. o. p. f.," and 25 cents at the "port of destination" for receiving manifest, 3098. for receiving certified manifest of a sealed car laden with merchandise from for- eign contiguous territory, to be taken at the port of destination per manifest. Such fees inure to the benefit of the surveyor of customs, 3884. for inspection of stoam-vessel, when parties refuse to pay, case to be reported to United States district attorney for prosecution, 4343. Consular, for sealing cars coming iuto the United States from Canada and certi- fying manifests, 25 cents for both services, 1759. Inspection, should be based upon the actual enrolled tonnage of the vessel, 1116. Navigation. (See, generally, 1063.) No, for signature of collector of customs on stamps placed on imported liquors, 4166. None au thorized, for services performed in connection with importations of mer- chandise for the International Exhibition, 2823. of health officers for inspecting the sanitary condition of vessels, 4504. Officers, clerks, and employes, whether as notaries or in any other capacity, will not be allowed to charge or receive fees or compensation for their services in any matter connected with the business of the customs service, 4749. On the exportation of kerosene oil in tin cans, which cans are entitled to drawback,, declaration need only be made of the value of the cans ; and the amount of con- sular fee to be charged for verifying the landing-certificate will be determined by such declaration, 3659. Receipt for hospital tax, 20 cents. No fee for oath as to repairs of vessel in a foreign country, 4936. Steamboat, are not emoluments of collectors of customs, but are specifically and permanently appropriated for the necessary expenses of the Steamboat-Inspec- tion Service, 2253. The chief officer of the port is to make a certificate on the special manifest of bonded goods in transit to foreign ports. Fee for so doing is 20 cents. No fee payable for indorsing triplicate manifest, 3953. The claim for fees on inspection already made is valid against the owner of the vessel who shall apply for the issue of either register, enrolment, or license, 2177. The collection of fees for measurement of goods, of which any account of quantity is given when imported, is not admissible. Fees can only be charged when measurement is not declared in an invoice, or is manifestly incorrect, 2002. PEES. 127 FEEEY-BOATS. The only method of enforcing payment for inspection of steam-veaaels is (1) by refusing to isane new documents until such fees are paid, under section 4498, E. S. (2) The vessel is chargeable for such fees, although it has changed owners since the charge for inspection was made, 4553. to be charged upon entries of unappraised merchandise for immediate transporta- tion, 4497. to be exacted from American vessels clearing to a foreign port, 5352. Twenty cents for certificate to an invoice, and the same for certifying a mani- fest, may be collected in cases of entry of merchandise for immediate transpor- tation without appraisement, under provisions of section 2654, E. S., 4473. FEES FOR CORDING AND SEALING of machinery examined at mill to bo paid by importer, 5110. The fee of 8 cents each for seals used in cording and sealing packages should be charged only for those used in cording and sealing merchandise for transporta^ tinn in bond, 3093. PEES FOR ■WEIGHING SALT. (See Salt.) when withdrawn from warehouse in quantities less than the entire cargo, for- transportation in bond, 75 cents per 100 bushels, 2828, 2834, 1538, 1618. (See, generally, 2286.) FEES OF UNITED STATES SHIPPING COMMISSIONERS. (See Shipping Commissioners, 5460.) FEES, -WEIGHING. (See, generally, 1446, 1564.) For weighing goods where the invoice does not specify the weight, in the district of New York, 1| cents per 112 pounds, 4088. Goods that are withdrawn from warehouse in lees quantities than the original importation, for transportation only, or for consumption, follow section 2920, E. S., if they need to be weighed; but if salt or railroad-iron be withdrawn from warehouse for export, a fee of 3 cents per 100 pounds must be paid, under isec- tion 3024, E. S., 5171. On certain iron intended for exportation accrued, although the iron was not ac- tually deposited in warehouse. It was in charge of an officer, 5013. The rates prescribed for weighing only should be charged, although they may be insufficient in amount to pay the expense, 1434. Under article 1170, Treasury Eegulations, the fee for weighing is to be collected of the importer whenever the return of the weigher differs from the invoice weight to an unreasonable extent, so as to create a presumption of intent on the part of the shipper to incorrectly state the quantity in the invoice, 2683. PELT IN SHEETS . ( See Hammer Felt, 4827. ) F^LT CARPETINGS, certain, not dutiable as druggets, but as " carpetings, of wool, 1011." I^BRNANDINA, sailing directions for entering the harbor of, 1416. PERRY-BOATS at Boston must be documented, and are not exempt from marine- hospital tax, 2798. Documenting of, 2501. Double-enders, having no stern, should have their name and port painted on both ends, 3226. over 5 tons in burden, bringing wood from Mexico, must be registered ; or, if in the coasting trade, must be licensed, or enrolled and licensed, 5017. plying between two or more places within a collection district, carrying passengers FERTILIZERS. 128 FINING-EARTH. and baggage only, are uot required to enter and clear, or pay entry and clear- ance fees, or fees for receiving or certifying manifests, (section 2792, R. S.,) 1087, 1147. running daily between the United States and Canada, wholly upon interior waters not navigable to the ocean, are chargeable with tonnage tax only on the first clearance of such vessel in ,each year, (section 2972, R. S.,)4311; but when Canadian ferry-boats are used in carrying excursions to ports other than those between which they regularly ply, they become liable to a tonnage tax of $1.30 per ton, including light-money, 2931,28ci3. Steamers plying between Albany aud Troy, N. Y., not, 4651. Steam, may tow on the particular waters or route designated iu their certificates of inspection, 4283. PERTILIZERS. — Phosphates containing 90 per cent, of pure phosphate of lime, for fertilizing purposes, admitted free of duty, 4611. PIBRE-CLOTH, cotton being the material of chief value, dutiable at the rate of 35 per cent, ad valorem, under " all other manufactures of cotton, n. o. p. f.," (12, T. I.,) 4570. "FIFTEEN PER CENT. CONTRACTS," opinion of the Attorney-General in the matter of the, 3231. FIFTH AUDITOR, returns to be forwarded to, 5186, 5203. FIG-PASTE not "confectionery," but liable to duty at the rate of 35 per cent., as "sweetmeats," i327, T. I.,) 5041. FIGS, (see Tare,) 5451, 1743. FIGURES. (See, generally, 2544. ) Church, of plaster, gilding, &c., imported by religious societies are dutiable, 2615, 2784, 2805, 2956, 2385. Earthen-ware, glazed, painted, &c., representing dogs, cats, &c., intended as play- things for children, dutiable at 50 per cent., as "toys," 2503. Mechanical, in the shape of monkeys, &c., having musical attachments composed partly of steel, dutiable at 45 per cent, ad valorem, as "manufactures in part of steel," 2985. representing Chinese mandarins, with a mechanical device by which, when touched, they are given an oscillating motion, dutiable as "toys," at 50 per cent, ad va- lorem, 4384. Small china, intended as playthings for children, dutiable at 35 per cent, ad valorem, as "dolls," aud not as "toys," 4231. FILBERTS dutiable at 3 cents per pouud, (355, T. I.,) 1772. FILTER-LINEN intended to be used with beet-sugar machinery cannot be ad- mitted to free entry as such machinery, 2405. FINES accruing under steamboat laws. The duty of enforcing the laws relating to steam-vessels is imposed upon collectors of customs, and they may receive the I)enalties specified for violations of such laws, 3440. Informer's share of, in other than customs cases may be paid to officers of the United States, 4614. FINING-EARTH. ( See Kaoline. ) not kaoline or china-clay used iu the manufacture of porcelain-ware, for refining or clarifying wines, dutiable at 20 per cent, ad valorem, under provision for "mineral or bituminous substances in a crude state, n. o. p. f.," (414, T. I.,) 4927. FIRE-ARMS. 129 FISH. riRE-ARMS, drawback on. (Seo Drawback.) Importation of breech-loading firo-arnis into Alaska Territory prohibited, 2330. riRE-BRICK with brass cook, used in gas-stoves, liable to duty at the rate of 35 per cent, ad valorem, as "manufactures of brass," under section 2499, R. S., 5075. PIRE-CLAY. — When mixed with ground gannister, the composition is dutiable at $5 a ton, 423, 3329. TIRE-CRACKERS, large-sized, generally known as ''double-headers," dutiable as "fire-crackers, n. o. p. f.," 1502. Where packs of, contain less than eighty crackers, duty should be assessed at the rate of $1 on each three thousand two hundred crackers, 4366, 2765, 773; eontra, 1109. PIRE-PROOF CHINA-WARE with brown glaze. (See China-ware, 5035.) PIRE-WORKS, consisting of a preparation of combustible material contained in paper cases, attached to pieces of wood or wooden or iron frames, dutiable at 35 per cent, ad valorem, under section 2499, R. S., (Schedules E, K,) 3202. PISH. (See Sardines; Smelts; Sprats; Anchovies.) and fish-oils imported from British Columbia are not entitled to free admission into the United States under the Treaty of WasMngton, that province not hav- ing been a part of the Dominion of Canada at the time of signing said treaty, 1671, 33S4. Canadian rules by which to distinguish fish which are the products of the sea- fisheries of Canada from the products of the inland lakes, 2862. caught by a citizen and by him cured upon Canadian soil, may be admitted free of duty, although brought hither in vessels other than the ones in which the fish were taken, 3543 . caught from United States vessels in Canadian waters are not dutiable (1) if the vessel from which they are caught is properly documented, and (2) if the mani- fest of the master and consular certificate required by decision 3265 is furnished. Whether such fish are cured with foreign salt or not is immaterial, 3760. Such •consular certificate may be dispensed with when no United States consul is in the vicinity, in cases relating to fish-oil and fish entitled to free entry under the Treaty of Washington, provided the owner's oath, certified by two respectable merchants, shall be filled in each case, 3760, 3775. caught within the waters of the United States, exported to Canada, there subject to a process of freezing for the purpose of preservation, and then imported, would not be free of duty, as they are not in the same condition in which they were exported, 3087. (See 2755, 3065.) ^ Domestic tin cans exported and returned filled with fish which are by treaty free of duty, are dutiable, 2435. Form for withdrawal from warehouse of salt in bond, for use in curing fish on board fishing-vessels, 3287. Salt cannot be withdrawn from bond without payment of duty, unless for use in curing fish commonly used for food, 2471, 3256. Salt used for the purposes of curing fish for manure is not entitled to rebate of duty, 1815. The provision in the act of February 8, 1875, assessing duty upon cans or packages made of tin or other material, containing fish of any kind admitted free of duty, &c., is not construed to apply to the ordinary barrels or kegs in which herring, 9 FISH COMMISSION. 130 FISHERIES. mackerel, and other sea-caught fish have generally been packedheretofore in com- merce, and only to cans, jars, &c., not in commercial use as the equivalents of barrels, 2160. The provisions of the Treaty of Washington relative to the free admission of tisb from the British possessions, do not operate to free from duty the cans in which such fish may he imported; which, under the act of February 8, 187.5, are duti- able, 2301. FISH COMMISSION, officers of the Treasury Department to aid the, 4036. PISH, FRESH. — The provision of the tariff which admits to free entry "fish, fresh- caught, for daily [immediate] consumption," embraces all fish imported for con- sumption while fresh, in contradistinction to such as might be Imported fresh to be dried, pickled, or otherwise used for future use. If there is reason to be- lieve that the fish are to be used within a short time, they will be entitled to free entry, although there may be no formal evidence that they are intended for daily [immediate] consumption, 2285. (See decision of June 18, 1866.) When fish are sought to be imported free of duty under the provision in, the free list for "fish, fresh, for immediate consumption," the quantity sought to be thus entered may be considered in deciding whether such fish are intended for "im- mediate consumption," and if the quantity is so large as to repel that conclusion, such fish will be dutiable, 3181. which have been frozen by a patented process, and which are imported into the United States to be transported to different parts of the country for sale and future consumption, are not exempt from duty under the provision in the free list for ''fish, fresh, for immediate consumption," 3062; but fish may be admitted free of duty, although frozen, if the manner of freezing does not indicate that they are not "fish, fresh, for immediate consumption," 3280. FISH-OIL, COD-LIVER, UNREFINED, which has been subjected to no process of refinement after the first process of manufacture, so as to fit it for use as medi- cine, dutiable at 20 per cent, ad valorem j as "fish-oil," irrespective of the character of the packages containing it. Such oil is exempt from duty when the produc- tion of Canadian fisheries, under the Treaty of Washington, 3611 ; eonlra, 3416, 3433, 1065. which, after the first process of manufacture, has been subjected to some process of refinement, so as to fit it for exceptional use as medicine, dutiable at 40 per cent, ad valorem, as a " medicinal preparation." Such oil is not exempt from duty under the Treaty of Washington, 3611. (See 3416, 3433, 1065 ; also, decision of J^n. 10, 1866.) FISH-PLATES, steel, dutiable as " manufactures of steel, n. o. p. f.," 1032. FISHERIES. (See, generally, 1661.) Collectors of customs will obtain from masters of American fishing-vessels arriving within their district reports showing, so far as practicable, the quantity and kind of fish taken by them within three miles of the shores of Canada. Such returns should he made under oath, and returns of the information thus obtained should be made annually to the Department. Collectors will also forward to Department with such return a list of vessels licensed for the fisheries in their districts, in- dicating which of them are employed in the cod, the mackerel, the whale, and the halibut fisheries, respectively, and which of them fish in foreign waters during any portion of the year, 3698. Such returns may be obtained when the papers of the vessels are renewed or surrendered, or at any time when collectors are FISHING. 131 FLAX WASTE. able to obtain them. The returns should include the fish caught, fr.om the vessel and returned in other vessels, 3773. of Newfoundland. The products of the sea-fisheries of Newfoundland are exempted from duty by the Treaty of Washington, 1837,1930; also the products of the sea-fisheries of Labrador, 1981, 1742. ' Licenses to vessels for the, should be issued only to such as make a business of catching whales, cod, or mackerel, 4520. (See 5319.) Salt withdrawn from bond for use in curing fish, not the product of American fisheries, is dutiable, 3131, 1652. The provisions of the Treaty of Washington relative to the, npt to go into opera- ation until July I. 1873, 1501, 1577. Vessels licensed for the, touching at a foreign port under a permit to touch and trade, if they shall have been actually employed in catching fish, are not sub- ject on arrival at ports of the United States to tonnage tax; but the question of employment is to be determined by the collectors at the port of arrival, sub- ject to appeal to the Department, 3467, 2914, 2179. What vessels may be licensed for, (see Vessels,) 4535. FISHING, nets and rigging brought from Canada for use in, are dutiable, 2767. FISHING-VESSIiliS exempt from marine-hospital tax, 5032. (See Marine- Hospital Dues.) Canadian, putting into port 6f United States for harbor, not required to enter or clear ; but if they remain in port twenty-four hours, the first report required by section 2774, E. S., should be made by them. But they cannot sell their fish in the United States without making entry of both vessels and fish, 4425. withdrawal of salt from warehouse by, 5104. (See Salt.) FIiAGS, customs-revenue, must be displayed over all custom-house buildings dur- ing the hours of business, &c., (article 1160, Customs Eegulations, 1874,) 2462. FIiANNEL strips embroidered with cotton or silk, intended for use in trimming ladies' underclothing, dutiable at 50 cents per pound and 50 per cent, ad valorem, as "dress-trimmings, of wool," (248, T. I.,) 3837, 3178. FLANNELS, CANTON; 1576. FLANNELS, PRINTERS'. (See Printers' Flannels.) FLAT-BOATS. (See Barges.) and other similar craft, not propelled by steam or machinery operated from within thg vessel, used exclusively in local shipments, are not subject to enrolment pr admeasurement, 3095, 3113. Steam, lised upon navigable waters to transport cotton to market and return with assorted freight for different points, &c., are considered as engaged in the coast- ing trade, and must be documented, 3151. The temporary roofs or coverings of, should not be admeasured for tonnage, under the law, 3066. FLAX, New Zealand, dutiable as " flax, not hackled or dressed," 818. FLAX AND COTTON GOODS, having few threads of flax, (see Cotton and Flax Goods,) 4946. FLAX STRAW, 1405. FLAX TOW OR WASTE, imported, must be shown by satisfactory evidence to be intended for use in making paper, to entitle it to free entry, 5365. FLAX WASTE entitled to free entry, as "paper stock," 4464. FLAX YARNS. 132 FOG-SIGNALS. FLAX YARNS, not of a kind used in the nianufactiiie of carpets, dutiable at 40 per cent, ad valorem, as "other manufactures of flax," (41, T. I.,) 4033. FLOATING STEAM SAW-MILLS are subject to the usual requirements of enrolment and license, 2941. FLOOR-DRILLS dutiable at 30 cents per pound and 35 per cent, ad valorem, as a manufacture composed wholly or in part of worsted, 3993. FLORENTINES, white cotton, containing over one hundred and under two hundred threads to the square inch, weighing over five ounces, and costing leas thau 25 cents per square yard, and not provided for in any of the countable clauses of Schedule A, dutiable at 35 per cent, ad valorem, 4233. FLORIN, Austrian, invoice value of, (see Austrian Florin,) 4557. The Austrian eight-florin gold-piece should be used, as the basis in computing the vali'e of Austrian currency, 3833, 3862. Value of the Austrian paper, is to be estimated at one-eighth of the eight-florin gold-piece of Austria, 3816, 3862, 3833; contra, 3684. (See 2639, 2391, 2010.) of the Netherlands to be valued at 38-^ cents, without taking into consideration the ditt'erence of exchange between Amsterdam and Germany, 4026. FLOTSAM AND JETSAM.— Goods discovered iiotsam and jetsam in foreign waters are dutiable when imported into the United States, when they belong to the dutiable class, 4168. FLOUR, arrowroot, chestnut-root, yam, dutiable at 3 cents per pound and 20 per cent, ad valorem, as "starch, made of rice or any other material," (507, T. I.,) 3385. Kice, dutiable as a manufactured article, n. o. p. f., at 20 per cent, ad valorem, 2446. manufactured wholly from imported wheat, on exportation entitled to drawback of 89 cent* per barrel, less 10 per cent., 5119. (See 5193.) Tapioca, free of duty, (858, T. I.,) 3161. FLOWER-ROOTS, live, may be entered for immediate transportation, 3726. FLOWERS. (See Artificial Flowers.) Wax, in glass eases, the whole being invoiced as " wax artificial flowers,'' without any separate value being given in the invoice to the glass cases, held dutiable as "artificial flowers," 1651. FLOAWBRS, DRIED, imported for use in the manufacture of Insect-powder, are not "for medicinal purposes," and are dutiable at 10 per cent, ad valorem, as an unmanufactured non-enumerated article, (section 2516, R. S.,) 3077, 2364. Natural, free of duty, under the provision for " dried and prepared flowers," 1827. Natural, made into wreaths, or otherwise advanced beyond mere dried flowers, are not free of duty as "dried and prepared flowers," but are dutiable at 20 per cent., as "manufactured articles, n. o. p. f.," 1994; and natural grasses, dried and'prepared, are subject to the same rate of duty, 1739. FLUES, BOILER. (See Boiler-Flues.) FLUTED, ROLLED, OR ROUGH PLATE-GLASS, (see Plate-Glass,) 4532. FOG-BELLS ON VESSELS, (see Vessels,) 5466. FOG-HORNS. — Masters and owners of sailing-vessels may use such as they choose, provided that such horn produces a sound equivalent to that of a steam- whistle, 1110. FOG-SIGNALS, regulations relative to, 1696, 1703, 881, 3512. Where a vessel was reported in " foggy weather" as having no bell, but it did not FOIL, GOLD. ] 33 FOREIGN VESSELS. appear from the report that she. had been under way in such weather, the pen- alty for not having a fog-bell on board was not enforced, 3461. FOIL, GOLD. (See Gold Foil.) FOREIGN ARTICLES imported to be manufactured .in whole or part in the United States, and then returned to the country from whence exported, such articles not being otherwise free of duty, are dutiable, 2206, 2157. FOREIGN GOODS on which duty has been paid, exported and reimported, must in all oases be treated as an original importation, 2815, 2631, 2104. FOREIGN GOVERNMENTS.— Articles imported into the United States for the use of a foreign government, or agents of foreign governments, will be admitted to free entry, 4776. (See art. 367, Customs Regs., 1874; also, 7980, B2544; 7980, B2406 — Files Customs Div., unpublished.) FOREIGN MAILS, regulations for transmission of matter for, 1360, 3899. FOREIGN STEAM-TUGS, penalty in section 4370, R. S., relative to, does not apply where towing began at sea. Foreign rvalers means waters contiguous to a foreign country and within its jurisdiction, as used in the statute, 3841. may assist United States vessels in distress, within waters of the United States, without incurring penalty under section 4370, E. S., 4566. FOREIGN TRADE. — Vessels built for the, containing materials which have been withdrawn from warehouse for the construction of such vessels, must pay duty on these materials when engaged in the coasting trade over two months in a year, 2414. Vessels trading between a Pacific and an Atlantic port are in the foreign trade, within the meaning of section 2514, R. S., 2771. Whaling-ships are not regarded as engaged in, within the intent of sections 2513 'and 2514, R. S., 3043. FOREIGN-BITILT VESSELS bought by citizens of the United States, status of, 836. American documents cannot be issued to, whether owned wholly or in part by an alien resident of the United States, 3657. FOREIGN VESSELS. ( See Belgian Vessels ; Canadian Vessels ; Spanish Vessels ; Italian Vessels; Norwegian Vessels; Netherlands, Vessels of the; Sweden, Ves- sels of ; French Vessels. ) A vessel of foreign nationality transporting passengers taken on board in the United States, to be carried coastwise and discharged in the United States, ren- ders itself liable to the fees and tonnage prescribed by section 4371, R. S., 1735. bound coastwise must report and enter upon arrival at any port within the time re- quired by law ; and if they take on stores, the masters must file sworn manifests of the same, and clear before departure, as required by section 4367, R. S., or 4197, R. S., 5345. cannot clear from Buffalo to Windsor,' Ontario, too Cleveland. They must enter and clear from Cleveland if they visit that port, (sections 4367, 4368, R. S. , ) 5030. carrying passengers from one American port to another not considered by the Department as incurring penalty, though the question has never been j udicially decided, 5295, .'■)274, 5220. Castings imported from Europe for the repair of, in the United States, are duti- able, 2787. coastwise clearance of. Foreign vessels proceeding from port to port on the sea- coast, to discharge foreign cargo destined to different ports of the United States, FOREIGN VESSELS. 134 FOEEIGX VESSELS. must proceed in all cases in accordance with the provisions of sections 2779 to 2784, E. S. The master must execute a bond and file manifests of the cargo re- maining on board said vessel ; and upon his doing so, the collector of customs will issue to him a certified copy of his report and manifest and a permit to proceed to his next port of destination, which in all cases must be a port of entry. The fee for taking this bond is 4U cents, and the fee for certifying man- ifests and issuing permit is $2. Foreign vessels in ballast, or partly laden with foreign cargo not to be unladen in the United States, or partly laden with domestic cargo for exportation, may proceed from one port of entry to another on the sea-coast in order to take on or complete cargo for exportation, in accord- ance with the provisions of sections 4367 to 4369, E. S. The master of such ves- sel must file duplicate manifests with the collector of customs, and obtain a per- mit to proceed to his next port of destination. The fee for receiving the mani- fest and issuing the permit is $2. All foreign vessels arriving at one port in the United States from another are required to deliver manifests and permits to collectors of customs at ports of arrival. All foreign vessels departing from an American port direct to a foreign port must file manifests and obtain clearance, in accordance with section 4197, E. S. The fee for this service is set forth in section 2654, E. S., and is determined by the tonnage of the vessel, 3815. Masters of, proceeding from one domestic port to another on the northern frontiers, to make up cargo, the ultimate destination being a foreign port, must file export manifest and take a clearance, specifying the foreign port and the intermediate domestic port at which the vessels are to touch. At the second domestic port in the same district they should file an additional manifest, and the items be entered on the foreign clearance, 5019. Materials used to repair foreign vessels arriving at ports of the United States in distress, are dutiable, 657. may clear foreign from any place in Alaska where an officer is stationed to grant clearance via any other place in the Territory designated by the clearing officer, and may take up and convey freight or passengers destined to a foreign port ; but under such a clearance no vessel can take np freight of domestic origin or passen- gers destined to be conveyed wholly within the limits of the Territory and landed there, or to be landed in any other port of the United States, 3655. No authority of law exists for the admission free of duty of foreign articles im- ported for the repair of foreign vessels which put into our ports in a disabled condition, 1407. proceeding from one district to another in the United States must take out permit at first district and make regular entry at next district in which she arrives, 5071. sold for repairs made and supplies furnished, cannot be granted an American register ; nor do such repairs and a sale therefor under a decree of a, court, entitle such a vessel to receive American papers, 2208. The materials of, condemned and broken up in a port of the United States, are not liable to duty whether used in the United States or exported, 563. (See 4248.) Tonnage to be ascertained under section 2 of the act of August 2, 1882, is the net tonnage, 5356. under foreign register cannot tow vessels in the waters of the United States, 2999. undocumented and owned by American citizens, liable to tax of f 1.30 per ton if in ballast ; if with cargo, both vessel and cargo would be subject to forfeiture, 4951. FOREIGN WATKKS. 136 FRANC. wrecked in American waters and abaudoned by the owners, raised and repaired and sold, the owners putting in no claim, are entitled to enrolment and license if the applicant therefor is an American citizen, the cost of repairs being equal in amount to three times the cost of purchase from, a foreign owner, 5355. Yachts, foreign-built, are not entitled to enrolment or license, 3126. FOREIGN WATERS.— The term foriign waters in section 4370, R. S., relative to steam-tugs, means AWbters contig^lous to a foreign country which are properly within such country's j urisdiction, 3841. FORFEITURE of goods for violations of customs laws. As a rule, the Treasury Department enforces forfeitures even in cases where the property has been bought by purchasers ignorant of the forfeiture. "The case would he much stronger against the render who has given credit for goods forfeited by the criminal act of the vendee, 2863. "Where forfeiture of vessel and cargo, incurred under section 2497, R. S., was re- mitted, the goods involved were freed from their disabilities by the warrant of remission, and entry was allowed to be made of them and the duties thereon were received, 3480. FORKS, small, made of base metal and intended as playthings for children, dutiable as "toys," at 50 per cent, ad valorem, 2632. FORMS of customs books and blanks amended, 4261. Official, imported for the use of foreign consuls, free of duty, 3986. of returns required to be made to the Bureau of Statistics, 4028. to be used in importations from Hawaii, 4202. FORT McLEOD, CANADA, made a port of entry by the Canadian government, 2675. FOSSIL WAX dutiable at 20 per cent, ad valorem, under the assimilating clause, as beeswax, or a manufactured article, n. o. p. f., 2073. FRACTIONAL CURRENCY, mutilated, redemption of, by United States de- positaries, 1041. FRACTIONAL PARTS. — Entries may correctly express the dutiable value of merchandise in fractional parts of a dollar, 2376. FRAMES, new, containing antiques which are free of duty, are dutiable, 3333. on mirrors dutiable at 30 per cent, ad valorem, (32, T. I.,) 5476. of wood dutiable at 35 per cent, ad valorem, as " manufactures of wood," (227, T. I.,) 5303. Uugilt looking-gla.sa, covered with a light coating of whiting and glue, prepara- tory to being gilded, dutiable as "manufactures of wood, or of which wood is the chief component part," (227, T. I.,) if the value of the whiting and glue is less than 50 per cent, of the value of the frames ; otherwise, dutiable at 40 per cent, ad valorem, 3081. FRAMES, PHOTOGRAPHIC, brass, dutiable at 35 per cent, ad valorem, as " manufactures of brass and glass," 3375. (See 1322.) Paper, dutiable at 35 per cent, ad valorem, as " manufactures of paper and glass," 1322. (See 3375.) FRANC. — The act of March 3, 1873, entitled "An act to establish the custom-house value of the sovereign or pound sterling of Great Britain, and to fix the par of • exchange," (17 Stats, at Large, 602,) which directs the Director of the Mint to annually estimate the value of foreign standard coins, and the Secretary of the Treasury to proclaim the same, repeals the provision of the act of May 22, 1846, FREE ENTRY. 136 FREE OF DUTY. (9 Stats, at Large, 14,) directing the franc of France to be estimated at eighteen cents and six mills. (The Collector vs. Richards, 23 Wall., 34...) FREE ENTRY, (see Teams of Immigrants,) 4902. Clothing, &c., under the provisions of the act of March 5, 1880, intended for the relief or aid of colored refugees, entitled to, but they will be delivered free only to State or municipal corporations or societies or institutions established for charitable purposes, and a bond will be required, conditioned for payment of duties if any of the articles are sold or used for other purposes, (act in force from March .5, 1880, to February 1, 1881,) 4446. (See 5389.) Instrnctions with reference to applications for the free entry of boxes made from domestic shocks containing green fruit, 5320. Boxes made abroad of American shooks. Regulations as to evidence to be fur- nished of the clearance from the United States of shooks returned as boxes filled with fruit, .5400. The fact that imported goods are entitled to free entry does not excuse the pro- duction of a certified invoice, 1278, 1904; nor can n bond filed on the entry of goods upon an uncertified invoice, for the production of a consular invoice, be caucelled if the appraiser reports the goods to be free of duty, 3177. When it becomes necessary to give a bond for the production of a consular invoice of such free goods, such bond will be taken in the penal sum of $lOO, 1808. FREE GrOODS arriving in consular-sealed cars from foreign contiguous territory, will be allowed to go forward to destiuatiou (if such destination is a jjort of entry) without inspection and entry of the goods at the first port of arrival, 1810 FREE OF DUTY, (see "Reeds," Rough,) 4949. Alizarine, in all forms, 2143; conlra, 2101, 4424. Aluminium, 3770. All sago, which may be connnercially known as such, 4443. Alnm-tanned skins, 5222. Amber-bead necklaces, 3389. American barrels exported filled and imported empty, even though recoopered abroad, 3810. American horses sent abroad for pasturage and returned in an improved con- dition, 4490. ApoUiuaris water, being an article produced by nature, is a natural mineral- water, and is accordingly entitled to free entry. In all cases a duty of 30 per cent, ad valorem will be assessed on the bottles containing the water, under decision 3971, 5115. Bags enclosing barley, 2589. (See 88.) Barytes and sulphate of barytes, manufactured, 3378. Baskets made by an Indian and his wife and children and members of his par- ticular family are proper goods and effects of such Indian, and may be entered free, although in bales or other large packages, if they are found in fact to be goods belonging to him, under section 2515, R. S., 5368, 3450. Beer-bottles exported filled and returned empty, if the requirements of articles 380 and 381, Customs Regulations, 1874, have beeu observed, 3089 ; contra, 2953. Bees of superior breed for breeding purposes, 3340. Bellthal mineral-water, 4073. Boilers, &c., belonging to American citizens recovered from forei^jn wrecks in FREE OF DUTY. 137 FREE OF DUTY. American waters, and intended to he placed in new hulls of American manu- facture, 4247. Bologna sausages enclosed in a case or skin made of an intestine, 5473. Books imported for religious societies, not more than two copies in one invoice, 261.5. Books imported for societies for literary purposes. If afterwards sold, the sale should be reported to the proper customs officer and duties collected, 4663. Books -which shall have been printed and manufactured more than twenty years- at the date of importation, 4006. Bottles containing natural mineral-waters, 3803; reversed, 3971. Bronze statuary, the production of American artists residing abroad, 3453. Buhrstones imported with edge-bands used only for protection of the goods during: the voyage, and taken off and not replaced, 4714. Camphor-wood as cabinet-wood, 5271. Cassocks and other articles of like nature, when brought into this country by a. priest as his personal eifeots ; also, when imported by a chiirch or religious so- ciety as its property and for its use ; not when imported by priests residing here,, for their personal use and as their own property, 4435, 3859. Chiau turpentine, when imported in the same conditicm as it is taken from the tree, 5114. Cinctures imported by religious societies for their own use as "regalia," 2617. Common goat-skins, 3112. Coir yarn, 3883. Colcothar, 2961. Collections of antiquities similar to coins and medals, whether imported for sale or not : collections of antiquities not similar to coins and medals, must be not for sale, to 1)6, 3754. Costumes specially adapted for certain characters represented by Madame Bern- hardt, only adapted to stage use, form a part of her professional implements or tools of trade ; condition of actual use does not attach, 4721. Crude cod-liver oil the product of Canadian fisheries, irrespective of the charac- ter of the package containing it, 3611. Crude India-rubber in sheets, 3718. Divi-divi, as an article in a crude state used in dyeing or tanning, n. o. p. f., 4371. Domestic bags exported filled with leather and imported, 3198. Domestic carboys exported filled with American produce are admissible to free entry on their return to the United States, provided declaration be filed at time of export of intent to return the same empty, 2302. Domestic lard-barrels returned from abroad held to be entitled to free entry on proper evidence of identity, without requiring the filing, on exportation, of an intent to return the packages empty, 4572. (See 4260.) Domestic manufactures exported and returned. Proper proof should be given that no drawback on the raw materials was allowed when the exportation was made, 41.53. Fashion-plates reproduced from steel engravings by means of a transfer on stone,. 5202. ; Fish caught from United States vessels in Canadian waters are not dutiable (1) ,'. if the vessels are properly documented, and (2) if the manifest of the master FREE OF DUTY. 138 FREE OF DUTY. and consular certificate required by decision 3265 is furnished. Whether such fish are cured with foreign salt or not is immaterial, 3760. Flax waste, being the refuse that remains after separating the flax tow from the shives or woody portions, too coarse and too short for use in spinning, and in- tended for use in making paper, (781, T. I.,) 4464. Fur-skins, 1489. Garancine, 5218. Ginger-root, sweepings and refuse of, not ground ginger, 5314. Glaziers' diamonds mounted in stocks and fitted for use, 3546. Goat's hair on the skin, known as Chinese goat-skins, 4685. Gum galbanum, 2506. Gut rope or cord not intended for use as strings of musical iustruments, 2637. Hawaiian sheepskins, undressed, 3414. Hemlock bark, ground, as an article in a crude state, used for dyeing or tan- ning, 3225. (See 2915.) Hides, raw or uncured, and hides from which the hair has been removed by lim- ing, are considered as raw and uncured, 3720. Ivory, unmanufactured, 2612. List of articles which are, 3673, 2119. Lobsters caught in Canadian waters by American fishermen and canned in domes- tic caus on board the vessels and brought into United States, 4413. Machine-knives imported for use in the manufacture of beet-sugar, under section 2500, R. S., 4561. Machinery adapted exclusively to the manufacture of goods from the fibre of ramie, jute, or flax, (act of Feb. 8, 1875,) 3159. Magic-lantern slides imported by educational institutions for the purpose of illus- trating lectures to students, 4515. Magnets, 5293. Manganese ore, 4095. Manuscript mezuzoths, 3497. Meerschaum, crude or raw ; and cutting away the outside portion and polishing does not make it cease to be crude or raw, 3850. Mica, although cut into slabs, 2676. Microscopic specimens of natural history mounted on glass, 3958. Monstrances, as "regalia," 3475. Moss, dried and pressed, imported in bulk in natural condition, not considered artificial flowers, but is entitled to admission free under provision for " moss," in section 2505, R. S., 48.i4. Official forms for the use of foreign consuls, 3986. Oil of mace, 2506. On Importation of flax tow or waste, evidence will be required, consisting of affidavits or otherwise, showing that it is to be used in the making of paper, 5365. Ore containing fifty-four ounpes of silver and a slight amount of copper to the ton of two thousand pounds, 4391. Oxyde of manganese, ground, 2915. (See 3225.) Paintings purchased and used abroad, being household efifects, 5241. (See Effects. ) Pamphlets, consisting of a journal of proceedings of a society, imported through the mails, as "printed matter other than books," under act of March 3, 1879, 4465. FREE OF DUTY. 139 FREE OP DUTY. Patent deeds, 2751. Persian lamb-skins, pickled, but not dressed, 4185. Phosphates containing 90 per cent, of pure phosphate of lime, for fertilizing pur- poses, 4611. Pleasure- yacht for racing purposes, 4960. Plaster casts, representing scenes from the cruciiixion of Christ, imported for edu- cational institutions, 5303. Poplar or other woods for the manufacture of paper, 3769. Powdered indigo, 3592. Printed matter, whether for sale or otherwise, (see Printed Matter,) 4945. Quinine, salts of, imported after J\i\j 1, 1879, 4077 ; dutiable if imported before, 4084. Rosalie acid, being an acid generally used in the manufacture of dyes, under pro- vision in free list for "acids of every description, used for chemical and manu- facturing purposes, n. o. p. f.," (535, T. I.,) 4514. Rosaries imported by religious societies for their own use, as "regalia," 2617. Repairs to United States vessels made abroad, 3379. Rough timber, imported in its natural condition with the bark on, as "logs and round unmanufactured timber, n. o. p. f.," 3627. Samples, (see Samples,) 4828. Sea-stores of domestic manufacture or production, 4544. Sheepskins, (hair,) 4068. Sheepskins without the wool, pickled, under the provision for "hides, raw or un- cured, whether dry, salted, or pickled » » * unmanufactured," (702, T. I.,) 3070. Shells, not manufactured, from places west of the Cape of Good Hope, 3843. Ship planking, which differs from ordinary plank in that it is from 1^ to 6 and 8 inches thick, with rough edges, following the natural shape of the tree, 4012; contra, 3602. Ship-planks of the necessary width and thickness, the edges of which have been squared, may be included underthe term " ship-planking," and admitted free of duty, 4347. Sh'p-timber, being such lumber as is evidently to be used for the frame or keel of a vessel, or its masts or spars, 3602. Shooks, domestic, exported and subsequently imported in the shape of fruit-boxes ■ and sawing the shooks into lengths abroad does not exclude them from the free list, 3918. ' Silk waste, 3752. Sleighs of immigrants, provided they are actually owned by such persons at the time they quitted a foreign country, and provided such immigrants brought them to this country with the intention of continuing to use them here, 3715. Soap-stock from residuum of olive-oil factory, (843, T. I.,) 5064. Sulphide of copper paste, as an oxidizing paste, 1863. Sweepings and refuse of ginger, 5314. Talc prepared for tailors' use, 4503. Tapioca flour, 3161. Terra-alba, aluminous, 4093. The coverings of goods paying a purely specific duty, 2589, 88. Tin cans containing imported tea, 5332. Turtles caught by vessels properly documented under the laws of the United States, as produce of American fisheries, 3581. FREEZING. 140 FRUIT. Trimmed cedars for fence-rails, 4983. (See 841, 1595; also, Rails.) Weichsel sticks of the proper length for umbrella-handles, as "umbrella-sticks, crude," 4345; but dutiable when not of a suitable length, 4263. Xylonite, 5018. Yak-hair, cleaned but unmanufactured, (696, T. I.,) 4952. (See Yak-Hair.) FREEZING. (See Damage.) FREIGHT, LIENS FOR. (See Liens.) on importations. Collectors cannot refuse to deliver goods to importers until freight due on other goods previously imported by the same importers has been paid. If the freight, however, be due on the particular merchandise sought to be detained, he may refuse to deliver the merchandise, under section 2981, R. S., when properly notified, 3453. Collectors of customs may accept such liens if filed before discharge of goods if he sees fit, us the goods are constructively in his possession. In case of dis- agreement between the parties as to the sum due, the collector may deliver the goods on payment of the freight due as shown by the appraiser's returns, 4458. The Department cannot issue a regulation requiring or permitting the detention of goods for the benefit of railroad companies until the inland freight thereon is paid, 3660. FREIGHT-MONEY, where goods are shipped from one port to another via a third port, the ocean freight accruing after the departure of the vessel from the first port is not a proper dutiable charge, 4125. FRENCH GOODS, commissions on, 2594, 711. FRENCH MOQUETTB CARPETING dutiable as Axmiuster carpetings, 2638. FRENCH VESSELS, naval, free entry of supplies purchased from public ware- house for, will be permitted to be made under section 2982, R. S., 1972. The discriminating duty of 10 per cent, (section 2562, R. S.) will not be levied on merchandise imported in French vessels from countries other than France, 1689; contra, 1272. FRUIT. (See Damage Allowance, 4524.) preserved, put up in brandy and in sirup, (part in each, ) dutiable at 35 per cent, ad valorem, (327, T. I.,) 3944. Pine-apples preserved in their own juice and sugar cannot be classified as "fruits preserved in their own juice," but are dutiable as "fruits preserved in sugar," 1186. thrown overboard during voyage. (See Damage Allowance, 4581.) Tropical, regulations as to the immediate entry of, 2777. Where fruit is so damaged on the voyage of importation as to be entirely worth- less, the clause in the statute limiting the damage allowance to the excess over 25 per cent, does not apply, and the case should be treated the same as if no im- portation had been made, 4126, 1167. Damage by salt-water is considered as occurring by decay, and no allowance can be made for, unless in excess of 25 per cent., 3235. Examination of green, for damage allowance, not less than 10 per cent, of the pack- ages of each mark on the invoice shall be opened and examined, 3799. Damage allowance made only where the damage exceeds 25 per cent, of the quantity, "quantity" being construed to mean all the goods included in all the iuvoices consigned to one party by the same ship, from whatever port or ports, 3868, 4133, 4516. FEUIT-JUICE. 141 FURNXTUEE. Tlie term "quantity" in the provision of Schedule M, that n.o allowance shall be made for loss by decay on the voyage unless the loss shall exceed 25 per cent. of the quantity, &c., is construed to mean the quantity imported into the United States; and if =• portion of an importation becomes entirely worthless on the voyage, the loss must exceed 25 per cent, of the quantity of the fruit remaining, in order for allowance to be made, 3236, 3272. Where part of a cargo of fruit is damaged, no damage allowance can be made un- less the portion damaged constitutes 25 per cent, of the whole quantity of the importation, 3578, 1086, 3772. PRUIT- JUICE, (see Cherry-Juice,) 5326. Certain articles not entitled to be recognized commercially as fruit-juice, con- taining 45 per cent, of alcohol, dutiable at $2 per proof-gallon, (61, T. I.,) 5398. (See 5326.) PRXJIT SIRUP, consisting of orange-juice and lemon boiled with sugar, intended for use as a beverage, dutiable at 25 per cent, ad valorem, as "fruit-juice," 1868. PRUIT-TRBES imported from Germany held not entitled to free entry as "fruit- plants, tropical and semi-tropical, for the purpose of propagation or cultiva- tion," 1681. PRUITS, 1730. Crystallized, dutiable at 35 per cent, ad valorem, under the provision for "comfits, sweetmeats," &c., (327, T. I.,) 2704. Promulgation of act of May 19, 1874, relative to, 1833. FRYING-PANS, cast-iron, dutiable at the rate of l-J cents per pound, as "vessels of cast-iron, n. u. p. f.," 3669. PUNDS, transportation of United States, to be done by Adams Express Company over certain routes. Eegulations for the transportation of, 3948. PUR, — By the term " fur," the Department understands, is meant not only the ' ' fur- skins " of commerce, but also the fine, short hair of certain animals when taken from the skin, 3802. Yarn made from the fur of the rabbit dutiable at 35 per cent, ad valorem, as " other manufactures of fur," (363, T. I.,) 2797. PUR HATS. — Hats with wool bodies and napped with fur, dutiable at 35 per cent, ad valorem, as "hats of fur * » * and all other manufactures of fur, or of which fur shall be a component material," (363, T. I.,) 5394. PUR-LINBD SILK CIiOAKS will be classified for duty accordiug to the relative value of the silk as compared with the skins with which they are lined. If the silk be the component material of chief value, such garments will be dutiable at 60 per cent, ad valorem, but if not, the article may be admitted to duty at 35 per cent, ad valorem, as a manufacture in part of fur, 9463. PURS, 684. Certain Hudson Bay sable fur-skins, the pelts of which had not been dressed in any manner, although the fur portion had been cleaned and tipped or partially dyed, held free of duty, as " fur-skins of all kinds, not dressed in any manner," 1489. Cony plates, being an article made by sewing together parts of dressed cony- skins, and used in such form for lining various kinds of garments, held dutiable as " manufactures of fur," and not as " dressed furs on the skin," 1566. FURNITURE, articles of antique, cannot be admitted to free entry as " collections of antiquity specially, imported and not for sale," 2581 ; but where a gentleman FURNITaRE-CLOTH. 142 GAUGE. who had been collecting antiquities for many years imported an antique cabinet as an addition to his collection, it was admitted to free entry, 2699. Church, cannot be admitted to free entry as ■' regalia," 2127. The provision for cabinet-wares aud house-furniture embraces all articles of cabinet-wares and house-furniture, finished, irrespective of the material with which it is upholstered, except furniture of which silk is the component of chief value, not having as a component material thereof, 25 per cent, or over, in value, of flax, cottofl, wool, or worsted, which is dutiable at 60 per cent, ad valorem, (act of February 8, 1875, 18 Stats., 307,) 3117. imported in pieces, ready to be put together, is dutiable at 35 per cent, ad va- lorem, and not at 30 per cent., as " house or cabinet furniture, in pieces or rough, and not finished," 4272. FTJRNITTTRE-CLOTH, jute, being a textile fabric, manufactured wholly of jute, the warp being in the natural color of the fibre, with the filling dyed brown, making a simple pattern in the weaving, dutiable at 35 cents per square yard, as " manufactures of jute, valued at less than 30 cents per square yard," (41, T. I.,) 3744. FUSE, cotton, manufactured for the use of smokers, dutiable as " smokers' articles," 1778. OALERIES, GOLD. (See Gold Galeries.) Q-ALLIPOLIS, OHIO, discontinuance of local inspectors at, 4255. QALVANIZED-IRON WIRE damaged by rust not entitled to damage allowance, 46.52. OAME-BAGS, leather, with flax nettings, flax being the component material of chief value, dutiable at 40 per cent, ad valorem, as "manufactures of flax, or of which flax shall be the component material of chief value, n. o. p. f.," 4329. OANNISTER, crude or unground, dutiable at 20 per cent, ad valorem, as a min- eral substance in a crude state, n. o. p. f., (414, T. I.,) 3329. If ground and mixed with fire-clay, the composition would be dutiable at $5 ton, 423, 3329. QARANCINE, or extract of madder, exempt from duty, (668, T. I.,) 5218. GAUGE, actual gauge to be taken of Boonekamp of Maag bitters, 3655. Appraiser's report of, to be accepted in preference to that of the inspector or gauger, in case there is a difference between them, 3723. Average, to be adopted, unless appraiser shall for satisfactory reasons see fit to make a test of the actual gauge. When appraiser makes no return of actual gauge, and no application is filed at time of entry claiming an actual test, the average gauge specified will be adopted, 3564. Errors in estimating. On receipt from the appraiser of a statement that an error was made, he may be permitted to amend his return, and the entry may be ad- justed accordingly, 3537. No less than the average gauge of ale, porter, and beer prescribed by the Depart- ment will be taken by collectors in estimating duties, unless the original report of the appraiser shows a less gauge, or at the time of entry written application be made for a return of actual gauge, 3537. of wire. The English or Birmingham gauge will be used at the custom-houses in gauging imported wire, 2438. The average, of the principal brands of ale, beer, and porter, 2748. (See, generally, 2384.) GAUGEES. 143 The average, of Henry Atkins & Co.'s stout and ale is six gills to the quart bottle and three to the pint bottle. . This as'erage may be accepted in estimating du- ties, unless an actual gauge shall show a different result, 2819. G-AUGERS, employment of, 1966, 1980. fees provided for in section, 3ii23, E. S., are payable only on goods in casks, 3854. GAUGING of merchandise exported, article 616, Eegulations of 1874, relative to, amended by adding the following: The actual quantity of liquor contaiued in casks will, however, be ascertained on withdrawal entry for exportation, and should it be found by such regauge that the quantity has diminished from that ascertained at the time of the original entry to a greater extent than is ordi- narily occasioned by evaporation or other natural causes, credit will be given on the exportation bond only for the quantity aotnally shipped, and duties will be collected on the deficiency, 3605. GENERAL APPRAISER at Baltimore relieved from appraising marble, 3892. GENERAL APPRAISERS are instructed to visit such ports of tlie United States as, from time to time, may be designated by the Department. They are directed to meet at the city of New York on the first day of February, June, and Sep- tember of each year, for the purpose of comparing the results of their inquiries at the various ports. Should any variations be found at the several ports in the dutiable values or classification for duties of imported merchandise, the general appraisers at their meeting will report the same in their joint report to the Sec- retary of the Treasury, with such recommendation as they may deem proper, 3281. districts and duties, 2196. General regulations relative to, 3281. Reports to. Collectors will forward reports to one of the general appraisers, who- vrill lay them before the board of general appraisers, 3383. Reports to, to be accompanied, by a portion of the samples of textile fabno taken by the appraiser under existing regulations, and with tickets prepared in the usual form relating to the samples. Monthly reports of allowances for damage from ports of Boston, New York, Philadelphia, Baltimore, New Orleans, and San Francisco to be promptly made, 3496. Should not conduct reappraisements after the manner of a judicial inquiry where jodgment is rendered in accordance with the preponderance of testimony on either side, but. they should be conducted as an investigation by experts to ascertain whether the local appraiser has reported the true and proper market value of the merchandise in question, 2655. GENERAL AVERAGE. — Where merchandise subject to contribution as a gen- eral-average -cbarrge, is left unclaimed in warehouses, and is sold for payment of duties, such general-average charge should be paid from the proceeds of the sale, 2324. GENERAL ORDER, time for. issue of, 1432. GENERAL-ORDER PERMIT. — Where the consignee of a vessel consents to the collector's taking possession of the merchandise, the collector is authorized to issue a general-order permit in the consignee's favor, in the manner contem- plated by the law, notwithstanding such an order had already issued to the consignee of the cargo, 3996. GENESEE, N. Y., entitled to the privileges of importing unappraised merchan- dise in bond, under the act of June 10, 1880, 4639. GEEMAN-SILVKE. 144 GLASS. GERMAN-SILVER CLASPS dutiable at 40 per cent, ad valorem, under tlie pro- vision for "articles * » » ma(ie of * * * German silver," (144, T. I.,) 4736. GERMAN-SILVER SCRAP dutiable at 35 per cent, ad valorem, as"albata, manufactured," (265, T. I.,) 3156. GERMAN-SILVER WATCH-CHAINS dutiable at 40 per cent, ad valorem, as "articles,'' »» * of * * * German silver," (144, T. I.,) and not as "jewelry," :U74, 3169. (See 2702.) GERMAN VESSELS, tonnage tax on, 2397. GERMANY, importations of neat-cattle from, forbidden under section 2493, E. S., until further orders, (3107, ) except blood-stock accompanied by consular certifi- cate of non-infection, 3158. GIBRALTAR, MICH., a fixed white light will be exhibited at, 1395. GIFTS to revenue officers. It is made the special duty of all ofiicers of customs to report in writing to the collectors of their respective ports all violations of sec- tion 2452, E. S., which may come to their kuowledge, and the collectors shall, if in their opinion the evidence warrants it, report the same to the district at- torney for prosecu'.ion. Any person engaged in custom-house business shall be prohibited from continuing in such business on reasonable proof that he has violated section 2452, R. S., 3316. GIMPS, beaded, (see Silk and Cotton,) 4583. Goods consisting of silk, cotton, and beads, intended for dress-trimming, having silk as a component of chief value and over 25 per cent, in value of cotton, are excluded from the provisiouis of the act of February 8, 1875, and are dutiable at 50 per ceni. ad valorem, not being specially provided for, (192, T. I.,) 4375. GIN in jugs, no allow;ance for damage can be made on, 2130. GINGER ALE, composed chiefly of ginger and capsicum, and not intended for use as a medicine, dutiable as a manufactured article, n. o. p. f., (section 2516, E. S.,) 1119. GINGER LIQUEUR, in bottles, a preparation of ginger containing 16 percent, of alcohol, allied to the category of "liqueurs," is dutiable as a non-enumerated manufactured article, at 20 per cent, ad valorem, under section 2516, E. S. No separate duty for bottles, 4374. GINGER-ROOT, sweepings and refuse of, entitled to free entry, (683, T. I.,) not being considered as "ground ginger," 5314. GINGHAMS, domestic, calendered abroad, not exempt from duty on reimportation, (564, T.I.,) 5046. GLASS, (see Bottles; Framed Mirrors; Window-Glass,) 4740, 5012., Artiticial fruits made of, for bonnet ornaments, 5251. (See Artificial Fruits.) balls used to decorate Christmas- trees dutiable as "toys," at 50 per cent, ad va- lorem, 2147. beads dutiable at 50 cent, ad valorem, as "all beads," (281, T. I.,) 2892, 3135, 1789. Barometers and sextants in which glass was not more than 5 per cent, of the en- tire value, held, nevertheless, to be dutiable as manufactures of glass, and not as manufactures of brass, glass being the component material paying the highest rate of duty, (section 2499, E. S.,) 1606. barrels, small,^ containing brandy, dutiable at 40 per cent, ad valorem, as "manu- factures of glass," (34, T. I,,) 3431. GLASS BLOCKS. 146 . GLASS BLOCKS: bent lot special purposes, like carriage fronts, &o., sliould be subjected to a duty of 40 per cent, ad valorem, as a manufacture of glass, n. o. p.' f., it having been removed from the category of common window-glass, 4398. button-moulds, dutiable at 40 per cent, ad valorem, as " manufactures of glass, n. o. p. f.," 4316. Certain inkstands and odor-cases, the former being manufactures of glass, brass, arid leather, and the latter manufactures of glass and leather, dutiable as "man- ufactures of glass, or of which glass shall be a component material, n. o. p. f.," 1387. Certain looking-glass plates of fixed sizes, with bevelled edges, are not, by reason of the edges being bevelled, taken out of the classification of glass subject to specific rates of duty, but are dutiable under 32, T. I., at 35 cents per square foot, 5455. Compositions of, enamel on paste, (see Compositions of Glass,) 5258. Cut, articles which in finishing are ground either with a grindstone or pumice- stone to round off sharp edges are thus constituted " cut glass," although the articles are afterwards reburned in the fire, 3030, 1466. (Binns vs. Lawrence, 12 How., 9.) Damage allowance on. In all cases where damage is claimed on glass or glass- ware, the damaged articles should be separated from the sound, and examination made at the earliest day practicable after the appraiser is ready to make such examination. If the goods shall have been sent to warehouse, aaid there are no facilities for making the examination in warehouse, the goods should be trans- ferred to the appraiser's store for such examination, 3337. lamp-chimneys cut into lengths, with the ends ground or bevelled, dutiable as "glass, cut," 1466,3030; contra, 1974. (See Binns vs. Lawrence, 12 How., 9; Treasury Eegs., 1857, p. 568.) marbles, colored, dutiable at 50 per cent, ad valorem, as ■' toys," 3821. Obscured, dutiable at 40 per cent, ad valorem, as a manufacture of glass » ♦ • n. o.p. f.,4229. paintedj for use in manufacture of mock jewelry. (See Mock Jewelry.) Paintings on, dutiable at 10 per cent, ad valorem, as "paintings, n. o. p. f.," (430, T. I.,) if entitled to rank as works of art ; if not ranking as works of art, dutiable as "paintings on glass," (34, T. I.,) 2038,3142,1996,3369; contra, 2232. (See 551, 2633, 2707.) Fieces'of, not incorporated in an article, cannot give character to such article as a manufacture of glass, 2967, 1322. plaques, ornamented, dutiable as "manufactures of glass, n. o. p. f.," at 40 per cent, ad valorem, (34, T. I.,) 3012. Window. Packages of broken window-glass presented for damage allowance should be marked by examiners so as to prevent their presentation again for allowance, 2749. GLASS BLOCKS, opaque, for Mosaic work, classifiedas "manufactures of glass," &c., at 40 per cent, ad valorem, (34, T. I. ) The merchandise consisted of blocks of irregular sizes and shapes and of different colors, " of a substance which was intended for use in manufacturing fancy paving-tiles." It was made from the 10 146 GLOVES. eame materials that produce glass, viz., sand, soda, &c., and "partook of all the characteristics of glass, with the exception that it was not transparent," 4y09. GLASS, COLORED, (see Colored Glass,) 4630. and tinted window-glass, consisting of rolled and cylinder window-glass, imported in sheets in the same manner as ordinary window-glass, dutiable as " cylinder or rolled glass," 1809. dutiable at 40 per cent, ad valorem, under the provision for "all articles of glass * * * colored," (27, T. I.,) 4206. packed in sheets like ordinary window-glass, intended for use in the manufacture of mock jewelry, dutiable as a manufacture of glass, at 40 per cent, ad valorem, and not as a composition of glass or paste, not set, 3808. which had been granulated or frosted by a new process, classified as " manufactures of glass, n. o. p. f.," dutiable at 40 per cent, ad valorem, (34, T. I.,) 4770. GLASS-SAND dutiable at 20 per cent, ad valorem, as a mineral substance in a crude state, n. o. p. f., 3880. GLASS TUBES, with the ends squared by cutting, dutiable at 40 per cent, ad va- lorem, as "articles of glass, cut," (27, T. I.,) 3273. (See 1974.) with the ends not cut, dutiable at 35 per cent, ad valorem, as " glass, not cut," (26, T.,l.,)3&36. GLASS-WARE. — Certain opaque glass lamp-shades, resembling procelain, dutia- ble at 40 per cent, ad valorem, as "all manufactures of glass, or of which glass shall be a component material, n. o. p. f," (34, T. I.,) 5441. GLAZIERS' DIAMONDS, mounted in stocks and fitted for use, free of duty, 3546. GLOVE-BUTTONS made of brass, with a spiral shank, classified as "buttons and button-moulds, n. o. p. f.," at 30 per cent, ad valorem, (304, T. I.,) 5116. GLOVE-CLEANERS, India-rubber, dutiable as "articles composed wholly of India-rubber, n. o. p. f.," 2586. (See 2169.) GLOVES, (see Wool Knit Gloves,) 5425. Cloth, not knit, of wool or worsted, are dutiable at 50 cents per pound and 40 per cent, ad valorem, as "wearing apparel," 2358. Cotton, lined with flannel, dutiable at 50 cents per pound and 40 per cent, ad valorem, as "wearing-apparel, of every description » * • and composed wholly or in part of wool * * • made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer," 4194. Cotton, lined with leather, dutiable at 35 per cent, ad valorem, as " articles worn by men, women, or children, of whatever material composed, except silk and linen, made up or made wholly or in part by hand, n. o. p. f," 4194. Knit, of wool, made by hand, the material having been knit, not woven, dutiable as "knit goods," 247.3. of silk and cotton, dutiable as "ready-made clothing * ' • of which silk is a component material of chief value," at 60 per cent, ad valorem, (190, T. I., ) 5285. (See 1610, 2747, 3009.) "Patent silk," composed of silk and cotton, silk chief value, dutiable as "ready- made clothing, of silk, or of which silk shall be a component material of chief value," 1610. GLUCOSE, BUENT; 147 GOOSE-SKINS, DEESSED. Silk, plaited, manufactured in part of silk and in part of cotton, cotton lieing the component material of chief vahie, dutiable at 35 per cent., as " gloves * * » made on frames, of whatever material composed * * * n. o. p. f.," (Arthur vs. Unkart, 6 Otto, S. C. Eeps., 118,) 3690; contra, 2916, 3009. GIiUCOSE, BURNT, imported for coloring beer, dutiable at 50 per cent, ad valorem. by assimilation to brandy-coloring, 3732. Dutiable as an unenumerated manufactured article at, 20 per cent, ad valorem, 4014, GrOA POWDER dutiable at 20 per cent, ad valorem, as a manufactured article, u. o. p. f., 4196. GOAT'S HAIR. — Cashmere goat's hair properly classified under "all hair of the . alpaca, goat, and other like animals,' (231, T. I.,) 4G84. dutiable at 10 per cent, ad valorem, 4108. not free of duty under the provision in the free list for " hair, all horse, cattle,'' &c., (696, T. I.,) 1468. on the skin. The article is known as Cl^inese goat-skins, imported for manufacture into mats and robes, entitled to entry under free list, as "fur skins of all kinds, not dressed in any manner," 468.5, the product of a country east of the Cape of Good Hope. (See Discriminating Duty.) GOAT-SKIN CARRIAGE-ROBES dutiable at 35 per cent, ad valorem, as "man- ufactures of fur," 3T02. GOAT-SKIN RUGS dutiable at 45 per cent, ad valorem, as "as all other mats * • * and rngs," (Schedule F,) 2825. GOAT-SKINS, claimed to be carriage-robes, but in such condition that they can be used as rugs, and are, in fact, very extensively sold and used as such, held to be dutiable at 45 per cent, ad valorem, as "all other » * • rugs," (258, T. I. , ) 5484. ( See 2825, 3063. ) Common, free of duty, 3112. Imported, cut in such forms that when put together they would form rugs, and which had in fact been sewn together iu the form of rngs, and afterwards ripped apart, dutiable at 45 per cent, ad valorem, as "all other mats » * * and rugs," (258, T. I.,) 3063. (See decision of Sept. 16, 1865.) produced east of the Cape of Good Hope, and imported direct from the East Indies, and thereupon exported to Hamburg, and thence reimported into the United States, were held liable to the discriminating duty, 1473. GOAT-SKINS, ANGORA, dutiable for the hair or wool, as "wools of the second class," &c., at the rate of 30 per cent, ad valorem for the skins alone, 3112. imported with the wool on, dutiable, the wool at the appropriate rates for wool, and the skins at 30 per cent, ad valorem, 2490. (See 2089.) GOLD GALBRIES dutiable at 40 per cent, ad valorem, as " articles n. o. p. f., made of gold, silver," &c., "or of which either of these materials shall be a com- ponent part," 4204. GOLD-BEATERS' PAPER dutiable at 35 per cent, ad valorem, under the pro- vision for "all other paper, n. o. p. f ," 3508. GOLD-FOIL for dental purposes is not dutiable as "gold leaf," which is used by painters, but is dutiable at 40 per cent, ad valorem, as "articles of * * * gold," (144, T. I.„) 2674. GOOSE-SKINS, DRESSED, (see Skins,) 4974. GOEINO. 148 GEANITE. GORING- of cotton, silk, and India-rubber dutiable as " braces, suspenders, web- bing, or other fabrics composed wholly or in part of India-rnbber," and not as a manufacture of India-rubber and silk and other materials, 3970, 3977, 4034, 3582 GRAIN. — An allowance of not exceeding 2 per cent, may be made by collectors, in cancelling bonds given on entries of grain for transportation in the United States and exportation to a foreign port, for loss of the grain in transjiortation, 3729. and other similar merchandise in bulk, transported in bond, must be transported in sealed cars, 3101, 2971. arriving at ports in the United States from Canada for exportation, in cars sealed by a consular oflScer of the United States, may be exported under a combined entry for warehouse and immediate exportation, as provided in article 704, Customs Regulations, 1874, when the intention to export the merchandise imme- diately, is shown, 3397. cannot be allowed to remain stored in bond in the vessels in which it has been transported, through the winter. If no disposition of the grain is immediately practicable, the vessels containing it must be put in charge of an officer of the customs, whose compensation must be charged against the goods, 2067. Domestic, sent to Canada to be ground would be dutiable on its return, 2756, 2841. imported into the United States from Canada, to be ground and returned, would be dutiable on its importation, 2157. Measurement of, imported at ports on Canadian frontier, 1636, 1691 Mixtures of, for provender, dutiable at 20 per cent, ad valorem, as a manufactured article, n. o. p. f., 2841. Neither oats nor other kinds of grain are considered "perishable articles," under article 511, Customs Regulations, concerning allowance for damage, 2653. GRAIN-BAGS, additional regulations as to drawback allowance on, when ex- ported, 5080. American, must be marked with some distinctive mark before exportation, by which they can be identified on their return, 3314. Domestic, regulations relative to free admission of, when exported and returned, 4260, 2839, 2110, 2496, 1891, 4594. Free entry of. A certificate from the master of a vessel in which bags were ex- ported and imported, may be received in lieu of the certificate of the foreign shipper, attested by a consular officer of the United States, providing the bags were exported filled with grain, and returned empty by the same vessel, 3782. GRAIN-BAGS, FOREIGN, forming part of a foreign ship's furniture, were allowed to be landed, sent west under bond to be filled with grain, to be there- after returned to the vessel and exported without payment of duty, 634. of foreign production and manufacture, which are exempted from payment of duty as part of the equipment of a vessel, cannot be transferred from the vessel to which they belong to another vessel without being first entered and subjected to payment of duty, 1749. There is no provision of law whereby bags of foreign manufacture can be imported into the United States free of duty, for the purpose of being filled and exported, 1952. GRANITE, manufactured, dutiable at 20 per cent, ad valorem, as a manufactured article, u. o. p. f . ; unmanufactured, dutiable at $1.50 per ton, (510, T. I.,) 802, 1375. GRAPES, MALAGA. 149 GROUND HEMLOCK BARK. The term "granite,'' as used in the law defining the duty on huilding-stone, only applies to unmanufactured or undressed granite, 1938. GRAPES, MALAGA, packed with sawdust, in kegs or other packages, are not "per- ishable articles'' within the meaning of section 2990, R. S., and may be entered for immediate transportation, 3804. GRASS (China-grass) noils dutiable at 35 per cent, ad valorem, as "other articles composed of grass," 3470. thread, wound on spools, dutiable at 35 per cent, ad valorem, as "other articles composed of grass," (279, T. I.,) 3621. yarn dutiable at 35 per cent, ad valorem, as "other articles composed of grass," 2133. GRASS-SCYTHES, rates of drawback on, 3638, 3504. GRASS TEA-MATS, imported for the covering or repair of the coverings of tea- chests, dutiable at 35 per cent, ad valorem, as " other articles composed of grass, osier, palm-leaf," &c., (279, T. I.,) 3635. GRATUITIES to revenue officers. (See Gifts.) GREASE, bone, dutiable as "grease, all not specified," (370, T. I.,) 2422. Brown, dutiable at 10 per cent, ad valorem, as "grease, all not specified," 1953; contra, 1410. "Encluit adherente," used on leather belting running over drums and curtains to prevent slipping, dutiable under section 2516, R. S., at 20 per cent, ad valorem 5144. Machinery drippings, consisting of a mixture of tallow and olive oil, fit for use other than as soap-stock, dutiable at 10 per cent, ad valorem, as "grease, all not specified," 3468. not suitable for use as soap-stock exclusively, on account of containing a consid- erable portion of fish-oil, but better suited and more generally used for softening and stuffing leather, dutiable at 10 per cent., as "grease, all not specified," 3603. GREBE-SKINS dutiable at 25 per cent, ad valorem, as " ornamental feathers," &c., (351, T. 1.,) 3682. GREEN FRUIT. — Damage allowance made on the amount of loss in excess of 25 per cent, of the whole amount imported, 3868. GRENADINES, COTTON, certain, held dutiable as "countable cottons," 1544. counting less than one hundred threads to the square inch, and weighing less than five ounces to the square yard, are dutiable at the rate of 35 per cent, ad valorem, as "mauufaotures of cotton, n. o. p. f," (12, T. I.,) 2659. GRINDSTONES.— Grindstones that are rough, hand-dreased should be classified as " rough or unfinished grindstones," and those that are turned on a lathe should be classified as "finished grindstones," 701, 823, 542. (See Buhrstones.) It being evident that all grindstones must be more or less wrought before they can be properly termed grindstones, theiuclassificationas " wrought" or " un wrought" must depend upon the fact of their commercial designation as "rough" or " finished," 734. (See 542, 701.) GROSS TONNAGE. (See Tonnage.) GROUND BARWOOD dutiable as a non-enumerated article, manufactured in whole or in part, 3577. GROUND HEMIiOCK BARK free of duty, as an "article in a crude state used for dyeing or tanning," 3225. (See 2915.) GROUND MICA. 150 GUTTA-PERCHA. GROUND MICA dutiable as a manufactured article, n. o. p. f., at 20 per cent, ad valorem, 2713. GROUND NUTGALLS and myrobalans dutiable at 20 per cent, ad valorem, as "-articles manufactured in whole or in part, n. o. p. f.," 3479, 3175. GROUND-NUT OIL dutiable as an expressed oil, n. o. p. f., (427, T. I.,) at 20 per cent, ad valorem, 3318,4085. (See decision of Jan. 18, 1859.) GROUND-NUTS (pea-nuts) are dutiable at 1 cent per pound, under the special provision for "pea-nuts," (458, T. I.,) 1807. GROUND OXIDE OF MANGANESE free of duty, 2915. (See 3225.) GROUND SULPHATE OP LIME and plaster of paris are dutiable as " manu- factured articles, n. o. p. f.," at 20 per cent, ad valorem, 2159. GUANO ISLANDS belonging to the United States, list of, 936. GUARANA PASTE dutiable as a medicinal preparation, 1889. GUAVA JELLY dutiable as "jellies of all kinds," at 50 per cent, ad valorem, 1762. GUAVA MARMALADE dutiable at 35 per cent, ad valorem, as "comfits, sw eetmeats, or fruits preserved in sugar * * * n. o. p. f.," 1762. GUITAR-STRINGS, silk and metal, silk chief value, dutiable at 60 per cent, ad valorem, as " merchandise * * » of which silk is a component material of chief value," (act of February 8, 1875,) 2808. GUM AMMONIAC dutiable as a resinous gum, under the provision for " resins, gum, n. o. p. f , and rosin, 20 per cent, ad valorem," (487, T. I.,) 2235. GUM-ANIME is one of the species of the gum copal of commerce, and is free of duty as such, unless exported from places west of the Cape of Good Hope, be- ing the product of countries east of said Cape, 2907. « GUM GALBANUM free of duty, 2506. GUM, SPRUCE, dutiable at 20 per cent, ad valorem, under the provision for ''resins, gum, n. o. p. f.," 3548. GUMS. — The provision in the free list for " all gums, n. o. p. f.," does not embrace any resinous gums, 2235. GUN-BLOCKS which have been planed on one side merely to show the texture of the wood, such planing giving no additional value to the blocks, dutiable at 20 per cent, ad valorem, either as "articles manufactured in part" or as "wood, unmanufactured," and not as "gun-blocks" which are to be "rough hewn or sawn only," 3593. GUNLOCKS classified as " manufactures composed in part of steel," at 40 percent, ad valorem, (91, T. I.,) 4969. (See Locks.) GUNNY BAGS. — Where shippers and importers of gunny bags could not certify whether or not they had been manufactured in a country east of the Cape of Good Hope, and the exporters reported they had been manufactured in Great Britain, the bags were exempted from the discriminating duty, 3656. GUNPOWDER, rates of drawback on, 2176. GUT ROPE OR CORD, not intended for use as strings of musical instruments, free of duty, 2637. GUTTA-PERCHA, crude. No allowance for. shrinkage in weight, as it appre- ciates in value in proportion to the diminution in weight. Duty should be assessed on invoice and entered value, 4449. in smooth sheets, held to be dutiable as " gutta-percha, manufactured," 889. dress-shields, made entirely of gutta-percha, dutiable at 40 per cent, ad valorem, as "gutt.n-percha, manufactured," 3985. HAILING POETS. 151 HAIE SHEEPSKINS. dreBS-shields, covered ■with cotton and bound witli narrow silk braid, dutiable at 35 per cent, ad valorem, under tbe provision for " articles worn by men, women, or children, of whatever material composed, except linen or silk, made up," &c., 3733. HAIIiING PORTS OF VESSELS. — The Department recognizes no place as a hailing place unless it is a port established by law, 3363, i!829. As a general rule, the hailing port of a vessel is the port at which her papers are issued, and this principle should be adhered to for the sake of uniformity, 3363, 3226. Vessels should generally be required to hail from the port from which their papers are issued, but vessels may hail from a port of delivery established by law, 3223, 3157,3226,5432,2829. on the Great Lakes. Any place where a deputy collector is stationed with power to enter and clear vessels is substantially a port, and may be taken as the hailing port of a vessel, 4436, 4600. HAIR, imitation, switches, composed of colored cotton thread, cut to suitable length, should be classified for duty as cotton thread, 1039, 2824. Manufactures of wool or hair, the product of goats or other like animals, are neces- sarily included in the terms of Schedule L, and the manufactures of hair described in Schedule M relate wholly to manufactures associated with terms given in that schedule; i. c, hair seating, crinoline cloth, &c., 1940. ornaments composed of worsted and hair dutiable at 50 cents per pound and 50 per cent, ad valorem, as articles made of wool, worsted, or mohair, or of which wool, worsted, or mohair is a component material, 2893. Raw, consisting partly of wool and partly of hair, all, however, being the product of sheep, dutiable at 3 cents per pound, as wool of the third class, valued at less than 12 cents per pound, 3647. seatings, the selvage of, should be excluded in determining the dutiable width of hair seatings, 3597; contra, 1877. (See decision of May 16, 1863.) HAIR, CAMEL'S. (Sse Camel's Hair.) HAIR, GOAT'S, dutiable at 10 per cent, ad valorem, 4108. HAIR, HUMAN, braids, returned by the appraiser as "human-hair watch- guards," held dutiable as "bracelets, braids, chains, curls, or ringlets composed of hair, or of which hair is a component material," (375, T. I.,) 1603. imported from China into France, and then cleaned, drawn, dyed, &c., is liable to the discriminating duty of 10 per cent, ad valorem imjiosed on merchandise the product of a country east of the Cape of Good Hope, imported from a country west thereof, 4351, 3424. (See 3796. ) Manufactured, dutiable at 40 per cent, ad valorem, (Schedule M,) 1366. nettinff held dutiable as "manufactured human hair," 1539. The provision for "manufactures of hair" does not include human hair or manu- factures thereof, 1366, 1539. which has evidently undergone a process of cleansing, although not perfectly cleansed, dutiable at 30 per cent, ad valorem, as "human hair, when cleaned or drawn, but not manufactured," (375, T. I.,) 3353. HAIR-NETS of India-rubber and silk dutiable at 60 per cent, ad valorem, as "manufactures in part of silk," (act February 8, 1875,) 3160. HAIR-PINS, steel, dutiable as " manufactures of steel," at 45 per cent, ad valorem, 2140. HAIR SHEEPSKINS free of duty, 4069. HAMBURG EDGINGS. 152 HATS. HAMBURG EDG-INGS. — The system of counting the stitches contained in im- ported Hamburg edgings, for the purpose of ascertaining the dutiable value of such merchandise, should not be relied upon as oonolusiye, 3601. HAMMER PELT, in sheets, used in the manufacture of piano-hammers, classified as a, manufacture of wool, dutiable at 50 cents per pound and 35 per cent, ad valorem, (242, T. I.,) 4-^27. HAMMER-MOULDS, steel, (see Steel,) 5047. HANDKERCHIEFS, COTTON. (See, generally, 2598, 1984 ) Chinese, embroidered in England, not changed so as to relieve them from discrim- inating duty of 10 per cent, ad valorem, 4954. Certain handkerchiefs with a linen centre and a broad border of cotton lace, the lace being the component material of chief value, held dutiable at 35 per cent, ad valorem, as " all manufactures of cotton, n. o. p. f.," (12, T. I.,) 5474. (Decis- ion 4286 does not apply in this case.) ready for use, dutiable at 35 per cent, ad valorem, as " manufactures of cotton, u. V. p. f.," 3709, 2598, 2533; in the piece, dutiable as countable cottons, 2477. having a centre of plain linen about two and a half inches square, the remain- ing portion being linen-thread lace, dutiable as " handkerchiefs, or other manu- factures of flax," 1334. (See 1386.) HANDKERCHIEFS, LINEN, dutiable as "handkerchiefs ' * * manufact- ures of flax * » • valued at 30 cents or less per square yard," at 35 per cent, ad valorem, 2685. in the piece, embroidered or not, dutiable as " haudkerohiefs," (41, T. I.,) 3709. made up ready for use, which are bought and sold by the dozen, dutiable at 40 per cent, ad valorem, 4072; reversed, 4267. made up and ready for use, embroidered, dutiable as embroideries, if embroidered to a sufficient extent to be recognized commercially as such, that classification prevailing over that of manufactures of flax, 3709. unembroidered, hemmed and ready for use, dutiable at 40 per cent, ad valorem, as "manufactures of flax, n. o. p. f.," 3709; reversed, 4267. HANDLE-BOLTS of wood, 1540. (See act of Feb. 8, 1875, sec. 8.) " HARD METAL " dutiable, by assimilation , as " lead in pigs," at the rate of 2 cents per pound, 3591. HARD PITCH liable to duty at the rate of 20 per cent, ad valorem. It is known as " candle tar," "candle residuum," and "colopony,"and claimed to bestearine, under section 2516, R. S., 5049. HARMONICAS, having full octaves and a complete scale of notes, capable of being used in rendering musical compositions, dutiable as " musical instruments," at 30 per cent, ad valorem, 2869, 3399, 2418, 4859. Small, not having full octaves, and not capable of being used in rendering musical compositions, dutiable as " toys," at 50 per cent, ad valorem, 2466, 2869, 3399, 2418. HAT-BANDS, cotton, dutiable at 35 per cent, ad valorem, as " cotton trimmings," or as "manufactures of cotton, n. o. p. f.," 4573. Silk, having possibly one or two threads of cotton in the edge, dutiable as "silk trimmings," 603. HATS, ladies', if the feathers or flowers or ribbons upon, are of chief value, or are placed on the hats simply for the purpose of being introduced into the country at a low rate of duty, the entire article is subject to duty at 50 per cent, ad valorem. SATS. 153 HAWAIIAN ISLANDS. as feathers or flowers, or at 60 per cent., as manufactures of silk ribbon, as the case may be ; otherwise they will be dutiable at 40 per cent, ad valorem, as "hats composed of chip, grass * ♦ * or other material, n. o. p. f.," 3787, 2740,2866; contra, 1765. of felt and rosin, to be worn by miners under ground, are not "hats of wool," but dutiable at 40 per cent., as "hats * • » of hair or other material, n. o. p. f.," (380, T. I.,) 4735. of fur, felt, trimmed and lined with silk, dutiable according to the component material of chief value, 3542. manufactured from the hair or fur of the rabbit, cut from the skin, are dutiable as "fur hats," at 35 per cent, ad valorem, the Department understanding "fur" to mean not only the "fur-skins" of commerce, but also the fine short hair of certain animals when taken from the skin, 3802. of pith covered with wool cloth. Seld, that " hats" is a more specific enumeration than " wearing apparel," and the goods are dutiable at 40 per cent., (289, T. I.,) 4715. of wool napped with fur, (see Pur Hats,) 5394. Pith, covered with worsted cloth, which cloth comprises about 35 per cent, in value of all the materials, dutiable at 50 cents per pound and 40 per cent, ad valorem, as "wearing apparel, composed wholly or in part of worsted;" such hats covered with linen or cotton and containing neither wool nor worsted, dutiable at 40 per cent, ad valorem, 3557. Pith, not considered " silk hats," but classified as "hats composed of chip or any other vegetable substance, hair, whalebone," &c., dutiable at 30 per cent, ad valorem, (380, T. I.) These hats were composed of silk, pith, paper, wood, and cork, the silk cloth constituting about 40 per cent, of the value of all the ma- terials, 4874. Trimmings of brass, metal, &c., for, dutiable as manufactures of the metals from which they are made, 2551. HATTERS' FLUSH ordinarily contains over 75 per cent, in value of silk, and should be assessed with duty at 60 per cent, ad valorem, under section 1 of the act of February 8, 1875, unless it is clearly proven to the appraiser to come under the proviso of said act, in which case it will be dutiable at 50 per cent, ad va- lorem, 3286. HAWAII, the materials composing any manufacture exported from, for which free entry is sought under the treaty with, must consist of the growth or produc- tion of the Hawaiian Islands, 4202. HAVrAIIAN ISLANDS, articles imported before the ratification of the treaty be- tween the, and the United States, remainiug in bond, cannot be admitted to free entry under the provisions of the treaty, 2957, 3033. Promulgation of regulations of the Government of, relating to importations from the United States under the reciprocity treaty, 3078. Regulations under reciprocity treaty with the, 2962. Sheepskins imported from, with the wool on, are free of duty, under the Hawaiian treaty, but the wool on the skins is dutiable, 3414. The tariff act passed by the Government of the, on the 27th of September, 1876, does not apply to articles which, under the treaty between the United States and the, may be imported into that country free of duty, 3072. The provision known as the " most-fa vored-uation clause," in the treaties between HAWAIIAN SUGAR. 154 HIDE LARIATS. the United States and several nations, does not operate to extend to sucli nations the privileges accorded to the Hawaiian Government under the reciprocity- treaty with that country, 3033. HAWAIIAN SUGAR, when dutiable under treaty, 3262. HAY, (see Tare,) 4932. Baled. Charges for baling need not be added separately to invoice covering tho value of the hay in a baled condition, 5006; (3550 not applicable.) held to be dutiable at 10 per cent, ad valorem, as a non-euumerated unmanufact- ured article, (Frazee et al. vs. Moffitt,) 5173; Si reoolced. HEADING, being merely pieces of wood made into sizes couveuieut for the mauu- facture of heading by sawing, or sawing and splitting, and being entirely differ- ent from the article ordinarily known as heading, where the pieces ara planed, jointed, &c., dutiable as " wood, unmanufactured, n. o. p. f.," at 20 per cent, ad valorem, 1633. HEADING-STAVES, wood for, dutiable at 20 per cent, ad valorem, as " wood, un- manufactured, u. 0. p. f.," 3863. HEMLOCK BARK, extract of, 980. Ground, free of duty, as an article in a crude state used for dyeing or tanning, 3225. (See 2915.) HEMP bags embroidered with worsted, the worsted portion being an important characteristic feature, dutiable at 50 cents per pound and 35 per cent, ad valorem, as "manufactures, of every description , composed, wholly or in part, of worsted," 3409,2134,3103. Baled. No allowance for tare for hemp ropes binding baled hemp, even 'though the rope is of an inferior quality of hemp, 4957. carpet-yarn held to be dutiable at ad valorem rates, 526J. cod-lines, being of the character of a twisted cord, (although not coming under the definition of cordage,) are not properly classifiable as twine, but should, be classified as " manufactures of hemp, n. o. p. f.," 1358. imported under section 2513, R. S., for repair of an American ship engaged exclu- sively in foreign trade, but not actually used at the time when the vessel cleared for a foreign port, being stowed in her hold for future use, is dutiable, 4244. The refund of duty on imported hemp withdrawn from warehouse for the manu- facture of cordage for American vessels is in no sense a drawback on exportation, and is not, therefore, subject to the abatement of 10 per cent, applied to draw- backs. The full amount of such duty is to be ref nuded, 1973. thread dutiable at 30 per cent, ad valorem, as » manufacture of hemp, n. o. p. f., 4317. twine dutiable at 40 per cent, ad valorem, as "flax or linen twine," 2.572. withdrawn from warehouse and used on American vessel. Duties cannot be re- funded without strict compliance with article 749, Regulations 1874, 4469. HENRY'S CALCINED MAGNESIA dutiable at 50 per cent, ad valorem, as a proprietary medicine, 223, 2738. HEVA YERBA. (See Tea, Brazilian.) HEYL'S "UNITED STATES IMPORT DUTIES," use to be made of, 1963. HIDE LARIATS, made of raw-hide rope, exempt from duty under the provision therefor in the free list, (701, T. I.,) 4751. HIDES. 155 IIOOP-IEON. HIDES. (See Walrus-Hides, 4888. ) Cuttings from hides, the products of countries east of the Cape of Good Hope, imported into England and there subjected to a process of liming and curing during one year, during which process they become entirely changed in character, are not liable to the discriminating duty on being imported into the United States, 3425. from South America may be landed and admitted to entry, notwithstanding a fail- ure to produce a consular certificate of non-infection, 3442. from Tvliich the hair has been removed by liming, free of duty, as "hides, raw or uncured," 3720; coreim, 3464. Importation of, from England forbidden, 3127; permiUed, 3331. Importation of, from Germany, Holland, and Belgium, and from Ireland, forbid- den, under section 2493, E. S., until further orders, 3107, 3158; petrmittod from all countries except. Great Britain and Ireland, and via those countries, though transshipped there, if dry or salted, 3306 ; permitted from Great Britain and Ireland, 3331. imported into England from Singapore in a green, salted condition, with the hair on, and there subjected to a partial curing, dutiable at 20 per cent, ad valorem, as articles manufactured in vi-hole or in part, not enumerated or provided for, and the discriminating duty of 10 per cent, ou products of countries east of Cape of Good Hope, imported from countries west thereof, accrues thereon, 3464. HIDES OR SKINS. (See Skins, 4802.) HOES, "Lyndon," dutiable at 45 per cent, ad valorem, as " manufactures in part of steel," 4015. HOFF'S (JOHANN) MALT EXTRACT dutiable as a proprietary medicine, at 50 per cent, ad valorem, (479, T. I.,) 28G7, 4834. HOLIDAY'S. — The ten days allowed by section 2931, R. S., for filing of protest in- cludes intervening Sundays and holidays, 3139. HOLLAND, importation of cattle from, forbidden until further orders, except blood-stock accompanied by consular certificate of non-infection, 3158. HOLLANDS, COTTON, to be classified under the provision for " manufactures of cotton, n. o. p. f.,'' when not in terms embraced in any of the other provisions of Schedule A, 4063. HOME PORT of a vessel is the port where her papers are issued, 3157; but vessels may hail from a port of delivery established by law, 3223. (See, generally, 2162, 2221.) of United States vessels. The home port of a vessel where her papers are issued, and where there are several owners, is that at or nearest which the husband or managing owner usually resides. While the husband or managing owner holds his authority as such from the other owners of the vessel, no individual owner living elsewhere than the managing owner, can legally make the vessel hail from the port at which he resides. Where the managing owner changes his residence, and the other owners continue him in office as managing owner, the , vessel should be documented at the port nearest his new residence, 2696. HONG-KONG SILVER DOLLAR will be considered as of the same value as the gold of the United States, in assessing duty upon merchandise purchased with, .3290. HOOP-IRON. (See Cotton-Ties.) Bands of hoop-iron cut to length and punched at one end, to be classed as hoop- iron, whether accompanied by buckles or not, and not as cotton-ties, 4550. HOOPS. 156 HOESE-CLIPPEES. cut into lengths, punched at the ends, constituting "cut-hoops," so called, dutiable as "manufactures of iron, u. o.- p. f.,'-" 3824; contra, 4496. cut to lengths for barrel-hoops, punched at one end and splayed to iit the parts of the barrel, is not a complete hoop, but is dutiable as hoop-iron, at 1^ cents per pound, 5194. (See 4496.) cut to convenient lengths for cotton-ties, but neither punched, bent at the ends, nor accompanied by buckles, should be classified as "band, hoop, and scroll iron," and subjected to the rate of duty prescribed therefor, 4415. cut to lengths for the manufacture of hoops, and having holes punched in one end, is still hoop-iron, and dutiable at the speQific rates imposed on hoop-iron, 4496. Joint resolution approved June 14, 1880, directs 35 per cent, to be levied on " cut hoops," "hoops cut to length," "hoops cut and punched," and "barrel-hoops," ordered under contracts entered into prior to March 12, 1880, and imported prior to January 1, 1881 ; also, the refund of any duties in excess of 35 per cent, paid on articles imported under such coutracts since March 12, 1880, 4579. of American manufacture, exported as strapping for cotton-bales, cannot be rB" turned to the United States free of duty, not being in the same condition as when exported. If said hoop-iron is in fact cotton-ties, it should be classified for duty at 35 per cent, ad valorem, 2525. HOOPS. (See Iron Hoops. ) Cheese-box, (as well as other cheese-box materials, ) are dutiable at 35 percent, ad valorem, as "manufactures of wood, n.o. p. f.," 2307. Rough timber intended for the manufacture of hoops, imported in its natural con- dition with the bark on, dutiable as "logs and round unmanufactured timber, n.o.p.f.,"3627. Timber sawn the requisite lengths for hoops, and halved or quartered frjra the log, dutiable at 20 per cent, ad valorem, under the provision for "all like blocks or sticks, rough hewn or sawed only," (216, T. I.,) 3035, 3627. for barrels, when finished and ready to put on barrels, dutiable as "manufactures of wood," at 35 per cent, ad valorem, 3903. HOP-POLES dutiable at 20 per cent, ad valorem, as " wood, uumanufactared, u. o. p. f." (228, T. I.,) not being comprised under the term "timber," 1582, 3204, 5105. though round or unmanufactured, are not comprised under the term "timber," being too small to be used for any of the purposes for which timber is used, and are dutiable at 20 per cent, ad valorem, as "wood, unmanufactured, n. o. p. f.,"(228,T. I.,)1582, 3204. HORN-PITH, unmanufactured, free of duty, under the provision for " horns and horn tips," (704, T. I.;) when subjected to a certain process of manufacture whereby the phosphates are removed, dutiable at 20 per cent, ad valorem, as an unenumerated article, manufactured in whole or inpart, (section 2516, R. S., ) 4786. HORN-PITH SIZING dutiable at 20 per cent, ad valorem, as an unenumerated article, manufactured in whole or in part, (section 2516, E. S.,) 4750. HORN STRIPS which are used in the manufacture of corsets, as a substitute for whalebone, are the horn strips of commerce, and are therefore exempted from duty, (705, T. I.,) 1229. HORSE-CLIPPERS being manufactures of steel, iron, and wood, and complete and finished articles in the condition in which they are imported, are dutiable at 45 per cent, ad valorem. The articles were of an entirely different character from horse-shears, 3448. HORSES. 157 HOUSEHOLD EFFECTS. are not outl'ery, but "manufactures in part of steel," dutiable at 45 per cent, ad valorem, (91, T. I.,) 5327. (See 3448.) HORSES purchased and used abroad by the importer, being his own private prop- erty and not intended for sale, are dutiable, and cannot be admitted to free entry as "personal effects," 2741. The expenses incurred by dealers purchasing horses in Canada, in employing men to assist them make their purchases, for the board of the animals, and for hotel bills, are not considered dutiable charges, 4162. The horses of Indians imported from Canada are not exempted from duty by sec- tion 2515, E. S., 2191, 1511. Trotting, apparently intended for use in the United States for racing purposes, can- not be admitted to free entry', though used by an immigrant in the act of immi- gration, 1740. HORSES, AMERICAN, sent abroad for pasturage and returned in an improved condition, are entitled to free entry, 4490. ^which have been exported and returned, will not be debarred from free entry on account of their natural growth while abroad, nor of training received there, 2190 ; but where horses are sold by an American citizen to a foreigner, who takes them to a foreign country, and they are there entered, after payment of duties, into the common stock of that country, and after such use are returned to the United States, they are dutiable, 2487. HORSE-SHEARS, differing from ordinary shears only in being slightly curved, dutiable at 35 per cent, ad valorem, as "cutlery, of all kinds," (337, T. I.,) 3195. HORSESHOES, manufactured wholly from imported scrap-iron, an addition of 25 per cent, of the net weight of, to be made in estimating drawback on, 4186. HOSIERY, cotton, embroidered with wool, dutiable at 50 cents per pound and 35 per cent, ad valorem, 4010 ; reversed, and such goods held dutiable at 50 cents per pound and 40 per cent, ad valorem, 4124. of cotton embroidered, with worsted thread. (See Cotton Hosiery.) Worsted, dutiable as " knit-goods, * • » and all.manufactures composed wholly or in part of worsted, n. o. p. f.," and not as " woven stockings," (318, T. I.,) 2927. HOSPITALS. (See Marine-Hospital Service.) are not " societies incorporated for philosophical, literary, or religious purposes, or for the encouragement of the fine arts," and therefore cannot import books free of duty, 2034. HOSPITAL DUES, MARINE, become due after the expiration of a license, and should be paid upon surrender of the expired document. Collectors will refuse to issue new documents until proper returns and payments are made. Where license is not renewed and payment not made, the case should be reported to United States district attorney for prosecution, 4291. HOUSEHOLD EFFECTS, (see Effects,,) 1586. arriving after immigrant. Where nineteen years elapsed between the arrival of the immigrant and the arrival of the goo^ls sought to be entered as household effects, held that such goods were dutiable, 2768. of immigrants passing through the United States need not be sealed and corded, provided said goods are forwarded in sealed cars, 3534. Paintings need not be portraits to be admissible as, 4134. Saddlery not, 4145. HUMAN HAIK. 158 IMMEDIATE. Saddles are not admissible to free entry as personal or household effects, 3321. (See 2901, 2028.) used abroad for not less than one year, and not intended for any other purposes nor for sale, are free of duty without linaitation as to value, 1814. (15 Op. Att'y-Gen., 386.) HUMAN HAIR. (See Hair, Human.) HYDRAULIC LIME dutiable at 20 per cent, ad valorem, by assimilation to Eoman cement, 3517. HYGROMETERS classified as philosophical apparatus and instruments, dutiable at 40 per cent, ad valorem, (464, T. I.,) 4826. HYPOTHETICAL QUESTIONS.— The Department cannot undertake to an- swer inquiries as to the rates of duty which will be charged upon prospective importations, 2185. ILLEGAL SALES under warehouse bonds. Duties cannot be collected under warehouse bonds where goods have been illegally sold by the Government, three years from date of importation not having expired, 4696. ILLUMINATING-OILS ON STEAM- VESSELS. (See Vessels, Steam, 5254.) IMITATION JET. (See Onyx, 5014.) Ornaments made of iron with a thin coating of glass to represent jet, and com- mercially known as "imitation-jet ornaments," dutiable as "imitation jet," at 35 per cent., and not as " manufactures in part of glass," 3617, 3160, 1640. IMITATION JEWELRY. — All such articles as steel brooches, brass ear-rings, gilt chains, and ornaments of horn, shell, &c.. adapted and designed for use as jewelry, should be classified as "all other jewelry," and held dutiable at 25 per cent, ad valorem, (478, T. I.; Hecht vs. Arthur,) 5103. Articles consisting of hat and bonnet ornaments, composed of metal, resembling some kinds of imitation jewelry, but not used for the same purposes, are dutiable at 35 per cent, ad valorem, as "manufactures of metal, n. o. p. f.," (146, T. I.,) 5257. Theatrical, composed of paste. Imitations of diamonds and other precious stones, dutiable at 30 per cent, ad valorem, under the provision for "compositions of glass or paste when set," (328, T. I.,) 3099. IMITATION VARNISH. (See Varnish, 4549.) IMMEDIATE TRANSPORTATION. (See, generally, 2522, 2575, 1805, 1831, 2006, 1365; also. Common Carriers.) All packages of case goods entered for, without appraisement, shall have affixed thereto a label showing the ports of importation and destination, name of im- porting vessel, date of landing, number of bonded cart or dray used in trans- porting the goods, the name of discharging inspector, name of common carrier to whom goods are delivered for transportation, date of shipment, and name of shipping inspector, 3507 ; such labels to be placed on all cases, casks, bales, boxes, and other packages, of whatever description, containing merchandise of value, forwarded under immediate-transportation bonds, 3623 ; except on boxes of raisins, boxes of tin-pl^te, boxes of iigs, hogsheads, boxes, and bags of sugar, boxes of soap, barrels of fish, bags of seeds, casks of soda-ash and caustic soda, and hags of salt, 3812; and excepting crates containing crockery, bales of wool, and bundles of iron and steel, 4342. Amendment of circular of June 21, 1880, with reference to forwarding invoices with the entry of merchandise, 5317. IMMEDIATE. 159 IMMEDIATE. AppraisemeQt and liqniflation of goods entered for immediate transportation will not Ije made at port of first arrival, but at port of destination, 2339. Bonded merchandise cannot be sent in sealed boxes placed in cars not locked or sealed, 2772. Cars in which goods are shipped mnst be sound and in repair at the time of starting. When customs officers are obliged to transfer goods from one car to another by reason of the first oar having brolien down, because obviously out of order when it started, he will report such facts to the Department for proceedings under the immediate-transportation bond, or otherwise, 2998. Common carriers, under the immediate-transportation acts, may deposit United States bonds with the United States Treasurer iu lieu of furnishing the usual bonds, 3034. Construction of the term "in bulk " as used in section 2990, E. S., relating to, 2980. Desiguation of ports from which merchandise may be shipped in boud, 2275. Entries of merchandise for, to be numbered consecutively, 464G. Entry for transportation without appraisement of packages of merchandise valued at less than $100 cannot be allowed when unaccompanied by a certified invoice, 2311. Fees for certifying invoice and manifest on entry of merchandise for, 20 cents in each case, 4473. Fees to be charged on entries of unappraised merchandise for, 4497. General instructions relative to goods entered for transportation and exportation, 2258. Genesee, N. Y., entitled to privileges of act of June 10, 1880, 4639. Goods cannot be entered for, without appraisement, under the act of July 14, 1870, except upon production of a certified invoice at the port of original entry, 1593. Goods entered for, may be carried under the usual regulations iu a compartment or part of a car partitioned off from the remainder of the car, 3042. goods, short shipments of, 5169. (See Short Shipments.) Imported merchandise destined for Manitoba may be entered at Portland, Me., for immediate transportation and exportation under combined entry, and forwarded in cars without transshipment to destination via Island Pond, Vt., Coaticook and Sarnia, Conn., Port Huron, Mich., Chicago, 111., St. Paul, Minn., and Pem- bina, Dak., 5149. Instructions to prevent the opening of bonded cars by unauthorized persons, 5467. Live plants and flower-roots may be entered for, 372G. • Malaga grapes packed in sawdust may be entered for, 3804. Manifests of goods sent by, must be made In triplicate. The third copy should be sent to the chief customs officer at the port of destination, 3779. Merchandise in transitu, from or to Europe, or from or to Asia, or the islands adjacent thereto, may be entered without appraisement for transportation in bond from the port of arrival to the port of export, 1985. Monthly statements, required under act of June 10, 1880, must contain only such goods as have actually been delivered to customs officers, 4658. Oath of shipper of goods for, 2144. Oaths should be taken on entry of merchandise under immediate-transportation bonds, the entry to comprise all the goods embraced in theanaiiifcst, 5107. of dutiable merchandise in bond without ajjpraisement, act amending statutes in relation to, and regulations, 4582. IMMEDIATE. IGO IMMEDIATE; of free goods. Goods entitled to free entry, not specified in invoices with dutiable goods, may also be properly conveyed to their destination without appraisementi in the manner indicated in sections 2990 to 2998, E. S., 3229; contra, 1423. of goods to British possessions on Pacific coast. Chapter 5, part 4, of the Regula- tions of 1874, extended to shipments of goods intended for, 4687. of nnappraised merchandise, general regulations relative to, 2562. of unappraised merchandise to Rochester, N. Y., 2731. Percussion-caps not entitled to privileges of, 5478. Provision of regulations of June 21, 1880, relative to certificates of delivery of goods forwarded, dispensed with, 4727. Regulations for the use of metallic tags, Series B, 3303. Regulations of June 21, 1880, amended so as to require that the invoice by which entry is made at the port of first arrival shall be retained at that port instead of being forwarded to the port of final destination, 4690. Regulations relative to labelling cars containing goods entered for, 2505. Reshipment from St. Louis, Mo., and Cincinnati, Ohio, of merchandise shipped there from seaboard under imineiliate-trausportation bonds allowed, such ports being regarded as ports of entry as to such goods ; but such reshipment is not allowed of goods shipped to those ports under ordinary transportation bonds, 5095. (See 2212.) Reshipment in bond oE goods transported to their port of delivery cannot be al- lowed, 2212. Salt in sacks is not such a perishable article as to exclude it from entry for, 2172. The privileges of, extended to St. Paul, Minn., 2938. The transportation of merchandise without appraisement cannot be permitted over routes passing through foreign territory, 1036. The year under which merchandise in bonded warehouse may be withdrawn with- out the payment of the 10 per cent, additional duties begins from the date of the arrival of the merchandise at the port of destination, and not at the date of its arrival in the United States and before its transportation in bond to the place of destination, 2349, 2339, 1513, 1806 ; but where goods are regularly ex- amined and appraised at port of first arrival and thereafter shipped in bond to another port, the year will be considered as running from the date of their first arrival in this country, 2441. Transshipment of uuappraise I goods between the ports of first arrival and final * destination is prohibited by section 2394, R. S., except in cases specified in said section, 3740, 4653. Unappraised merchandise and merchandise from foreign ports entered for imme- diate transportation aud exportation to Canada, without appraisement, must be transferred at the port of first delivery to the carrier by custom-house draymen in custom-house carts, 2608. Verification of manifests of goods for, (see Manifests, ) 3882. Where goods are entered for, without appraisement, proceedings for allowance of damage on the voyage of importation may be instituted at the port of final destination under the same rules that would apply if the goods had remained at the port of original importation, 1351. IMMEDIATE-TRANSPORTATION BONDS, directions relative to the can- cellation of, 2921, 2378, 2483 Form of certificate required from port of destination before cancelling such bonds, IMMIGRANT FUND. 161 IMMIGRANTS, TEAMS OF. amended, so as to omit the clause requiring entry at tlie second port as a condition precedent to the issuance of the certificate, 3566. IMMIGRANT FUND.— Aooonnts to be rendered, 5404. All moneys collected under the act of August 3, 1882, must be deposited to the credit of the- Treasurer of the United States on account of the " Immigranli fund," in the same manner as other miscellaneous coUeetious are deposited, 5369. IMMIGRANTS. (See, generally, 1031.) Canadians coming into the United States during the winter months, for the pur- pose of remaining a short time while making maple sugar, cannot be allowed conditional free entry of animals. Implements, and furuiture brought hf them to be used in oonuectiou with the manufacture of sugar, 2724. cannot bring with them into the United States, free of duty, new implements of ' their profession or trade, though intended to be used by them in the exercise of their profession or trade in the United States, 2369. Consignees can take oath and make entry of effects of, 2239. Effects of, may be entered on oath taken in Canada, 4831. (See Entry.) may be allowed free entry of their "personal effects,'' which term includes wear- ing apparel' and other articles necessary to the comfort or convenience of the traveller, "household effects" in use, and which have been so in use for at least ■one year, and are not intended for sale, and teams of animals required to convey such effects. Free entry of the entire stock of a farm, including animals not ' necessarily employed in the conveyance of household and personal effects, can- not be permitted, 2724. Six months before or after the arrival of an immigrant constitute the extreme limit of what may be considered the reasonable time within which his personal or household effects may be imported free of duty, (1296,) unless upon special order of Treasury Department, 1995. Sleighs of, may be legally admitted to free entry, provided they were actually owned by such persons at the time they quitted a foreign country, and provided such immigrants brought them to this country with the intention of continuing to use them here, 3715. The act to regulate immigration, section 4, cannot be considered as committing this Government to any duty in the nature of an extradition-treaty obligation for returning alien convicts to the nation from which they came, 5417. What effects of, are entitled to free entry, 1650. Where a man at one time residing in the United States) and afterwards removing to Canada, where he remained for several years, came again into the United States with the intention of permanently residing here, held that he was an immigrant within the meaning of the law, and as such entitled to the benefits conferred on immigrants by the free list, 3666. IMMIGRANTS, TEAMS OF, are not entitled to free entry unless actually used for the purposes of immigration, 2823 ; when they are so used, free of duty, 2388. used to bring merchandise and, into the United States, and intended to be imme- diately returned, are free of duty, 2403, 2439. Where persons immigrate to the United States, and at the time of immigration make free entry of their household and personal effects, they cannot, several months later, make free entry of a team under the provision in the free list for "teams of animals • • » aictually owned by persons immigrating to the 11 IMMIGRANT TAX. , 162 IMPOETATION. United States » * * and in actual use for the purposes of such iuimigra- tion," 4136, 4249. The actual and necessary use of a horse, carriage, &c., on the part of an immi- grant, both before and after his act of immigration, determines the question of admission free of duty, although at the time of entry into tlie United States the same may be conveyed in a railway-car or separated from the owner, 1929, 2056, 3143. IMMIGRAITT TAX. — Alien passengers on vessels, who have at some prior time been in this country, are not exempt from capitation tax unless they had acquired a permanent residence here which they have not abandoned. The law applies to first-class saloon or cabin passengers, 5383. Tax should be collected only for alien immigrants intending to reside in this country. Owners, agents, or consignees, &c., of the vessels carrying such pas- sengers are primarily responsible for the tax. Accurate lists of immigrants ar- riving will be kept. Every alien immigrant child is reckoned as a passenger, 5376. Under the act of August 3, 1883, the tax of 50 cents per head will be collected only on immigrants who, there is good reason to suppose, intend a permanent sojourn in this country. The tax will be collected on children of such immi- grants, or their minor wards or dependents, of whatever age they may be, 5371. The law makes no exceptions on account of age. No distinction between cabin and steerage passengers, both subject to tax, 5395. IMMIGRATION. — Regulations for carrying out the act of August 3, 1882, en- titled "An act to regulate immigration," 5331. IMPLEMENTS OP TRADE. (See Tools of Trade.) Wagons, harness, &c., imported by a circus company are not, 779. IMPORTATION. — An importation is complete on arrival of the importing vessel within the limits of a port of entry with intent to unlade. Transportation in bond is not, therefore, a continuation of the voyage of importation, 2204. Certificates of, should issue from the port where the materials were withdrawn and the duties paid, such port being the "port of importation" within the meaning of article 827 of the General Regulations, 4275. cannot be made into the United States in a vessel of less than thirty tons, sailing between Galveston, Tex., and Africa, 2094. (See section 3095, R. S.) of books copyrighted in the United States, 5416. (See Books.) of domestic goods exported and returned cannot be admitted free of duty if such goodshave undergone any change in their condition, 3065, 3087; but where blasting- powder of domestic manufacture was exported and returned damaged by moisture, it was admitted to free entry, 2755 ; and where two cables belonging to an American ship were sent to the United States for repairs from a foreign country, they were admitted to free entry, though one had been broken, and both had been used abroad, 2801. of a printing-press previously exported. An old printing-press which had been exported from the United States twenty years before, and which had during that time become useless for the purposes for which it was exported, was not admitted free of duty, not being in the same condition as when exported; duti- able as a manufacture in part of steel, at 45 per cent., 3'^94. of domestic productions exported and returned. A change of ownership in such articles after exportation and before importation does not affect their right to free eutry, 2800. IMPORT ATION< 163 IMPORTATIONS. of domestic whiskey, manufactured in the United States and exported, may be made free of duty upon satisfactory proof that the internal-revenue tax was paid upon such whiskey and not refunded. In other cases the merchandise, on entry for consumption, would he subject to a duty equal to the tax imposed by the internal-revenue laws upon such articles, 3767. of goods by Indians. ( See Indians. ) - of rags, furs, skins, &o.. from ports of the Black Sea and Sea of Azof forbidden, unless disinfected, 3908; order reicinded, 4041. Prospective. The Department cannot undertake to answer inquiries as to the rates of duty which will be charged upon prospective importations, 2185. Where goods are stolen, or fraudulently procured and shipped to a foreign country, their return to the United States after being recovered by the owners does not constitute an importation within the meaning of the law, and no duty attaches, 624. IMPORTATION OF CATTLE from Canada forbidden if, in the opinion of col- lectors, such cattle were imported into Canada directly from England within ninety days from the time when application for entry is made. No cattle to admitted if affected with infectious cattle diseases, 4091. The order of non-importation of cattle from Canada (4284) does not apply to cattle belonging to emigrants' from Canada to Manitoba via the United States, and such cattle will be allowed to go forward unless exhibiting symptoms of con- talgious diseases, 4319. from Canada prohibited, 4284. from England permitted. Such cattle must undergo a quarantine of ninety days, except when State laws provide for their quarantine, 4104; a quarantine of ninety days will be enforced, including any term during which said cattle may be quarantined by State authorities, 4369. IMPORTATION OF CATTLE AND HIDES from England forbidden, 3127. from Germany forbidden, under section 2493, R. S., until further orders, 3107. from Spain forbidden, 2373. IMPORTATIONS made on the day on which an act changing the rate of duty upon the articles-80 imported is approved, are dutiable at the rates of duty im- posed by the new act, 2168. IMPORTATIONS THROUGH THE MAILS. (See Photographs, Importation of.) Regulations relative to, 3956, 3554, 3263, 3427, 2812, 3001, 2321, 2375; 4027, 4198, 3516, 2555, 1723. Books in stiff covers, or usually so bound, as imported, dutiable at 25 per cent. ; printed matter embraces newspapers, pamphlets, &c., (290, T.I.,) 4837. (See Mails. ) Books, &c. Regulations in lieu of those contained in Department circular of Sep- tember 13, 1879, No. 140, 4193. Collectors are not authorized to release property detained for illegal importation ; applic;ition must be made to the Department in each case, 2648. Goods so imported, if of less than |50 value, may be delivered to the party entitled thereto on payment of deSie^r If of more than |50, the case should be reported to the Department; but pamphlets, magazines, books, maps, plans, engravings, drawings, photographs, lithographs, sheets of music, &c., patterns and samples of merchandise, including grains and seed imported from Canada, may be de- IMPORTED LIQUORS. 164 INDIA-RUBBER. livered on payment of duties. Patterns and samples of merchandise so imported must not exceed eight ounces in weight, and must be wrapped so they can be readily examined, 3228. Newspapers imported through the mail in unsealed packages, weighing not more than two pounds and three ounces, may be delivered without detention by cus- toms officers, provided the postal authorities at the United States exchange- offices, where such packages are received from abroad, declare that the papers consist of newspaijers, 3614; but where quantities of newspapers and periodicals imported through the mails are directed to any person presumably a dealer in such articles, such newspapers and periodicals will not be considered within the scope of decision 3614, but should be returned to the foreign country from which they came, as nnmailable matter, 3700. of pamphlets, 3851. Parties claiming articles valued at less than $50, seized for importation by mail, may apply to the Department for'relief under Title LXVI II, R. S., 3246. IMPORTED LIQUORS AND WINES, regulations relative to stamping, brand- ing, &c., of, 3939. IMPORTS entered for consumption, changes in claBsification for returns to the Bureau of Statistics, 5318. "IN BULK," construction of the term, as used in section 2990, R. S., 2980. IN COMMENDAM partnership. Partners in commendam are to be considered, so far as the Customs Regulations are concerned, as full partners, 2417, 2650. INCREASE in weight of wool. (See Allowance.) of weight of iron ore by moisture. (See Allowance.) INDEXING-. — Directions for indexing official correspondence, 3618. INDIA, rupee of, valued at 44 j^ cents, 3864. (See 3829, 3967. ) INDIANS. — Horses brought from Canada into the United States by Indians, held, not entitled to free entry under section 2515, R. S., 1511,2191. Importation of goods by. Section 2515, R. S., is construed by the Department to mean that any Indian may bring into the United States free of duty such proper goods as are the production of himself or his family, in reasonable quan- tities, as prescribed by law; but that Indians are not entitled to purchase goods which are the manufacture of other Indians and bring them into the United States in quantities for sale, free of duty, 3450, 2315. INDIAN DEPARTMENT, regulations for disbursing officers and agents of the, 2122. INDIAN-RED is not identical with colcothar, which is free of duty, but is specifi- cally charged with duty at 25 per cent, ad valorem. 2132. INDIA-RTTBBER. (See, generally, 1414; also, Elasticon, 4807.) and cotton, silk, orother material, elastic webbingof, dutiable as " braces, suspend- ers, webbing, or other fabrics composeil wholly or in part of India-rubber," and not as a mauufaoture of India-rubber and silk and other materials, 3970, 3582, 4220, 3977, 4034. Articles manufactured from, and containing no other materials than sulphur and other chemical ingredients necessary for the purpose of hardening or coloring the rubber, will be classified as "articles composed wholly of India-rubber," dutiable at 25 per cent, ad valorem, 2977. Articles of personal ornament manufactured of India-rubber, but made to repre- sent jet goods, are dutiable as "imitations of jet," at 35 per cent, ad valorem, (397, T.I.,) 3017. INDIA-RUBBER BALLS. 105 INDIANAPOLIS, IND. bags, intended to be manufactured into toy balloons, dutiable at 20 per bent, ad valorem, as "other articles composed wholly of India-rubber, n. o. p. f.," 1865. balloons, with wooden whistles, classified as "toys," and held to be dutiable at 50 per cent, ad valorem, (531, T. I.;) 5390. ' boots, differing from the ordinary rubber boot only in having a felted lining, com- posed in part of wool, dutiable as a manufacture of India-rubber: bnt when, as in the case of so-called "arctic shoes," wool is found to be more than an adjunct of the rubber, or as an integral part of the boot, such boots are dutiable as "man- ufactures in part of wool," 1536. Crude, in sheets, free of duty, 3718. dolls, with a whistle attached, not commercially known as dolls, but as " whistling babies," dutiable at 50 per cent, ad valorem, as "toys," 3394. dressed dolls, (see Dolls, ) 5196. glove-cleaners dutiable as "articles composed wholly of India-rubber, u. o. p. f.," 2586. (See 2169.) in sheets and cakes, dutiable at 25 per cent, ad valorem, as an article composed wholly of India-rubber, n. o. p.f., 3966; contra, 1861, 995. Mats made of old India-rnbber boots and shoes, the linings of the boots forming a part of the substance of the mats, dutiable at 2') per cent, ad valorem, as ar- ticles manufactured wholly of India-rubber, 4252 ; contra, 656. match-boxes. (See Match-Boxes, 4829.) Strips of, used by the importers in the manufacture of artificial flowers, but being suitable for use in the manufacture of braces, &o., dutiable at 25 per cent, ad valorem, as "articles composed wholly of rabber, n. O; p. f.," and not as "parts of artificial flowers," 3625. "Webbings composed of wool, cotton, and rubber, dutiable at 50 cents per pound and 50 per cent, ad valorem, under the provision for " webbings made of wool, worsted, * * * or of which wool, worsted, ' * * is a component mate- rial," (248, T. L,) 3727. Webbings in part of, the provision for, is construed to refer only to such goods as are n. o. p. f., 2455. .Webbings of cotton, silk, and India-rnbber are dutiable as "braces, suspenders, webbing, or other fabrics composed wholly or in part of India-rubber," at 35 per cent, ad valorem, and not as " manufactures of India-rubber and silk and other materials," 3582, 3970, 3977, 4034, 42-iO; conira, 3731. INDIA-RUBBEiR B ALIiS from half an inch to two and a half inches in diameter should be classified as "toys," and sizes larger as "manufactures of India-rub- ber," £88. Hollow, dutiable as "toys," at 50 per cent, ad valorem, (521, T. I.,) 5442. (See 2880.) INDIA-RUBBBR POUCHES for chewing-tobacco dutiable as "manufactures of rubber and iron," at 35 percent, ad valorem, and not as "smokers' articles," 4258. for cfieioin^-tobacco, dutiable at 25 per cent., as "articles composed wholly of India-rubber," 3766. INDIA-RUBBER SPRINGS (OLD) cannot ,be imported as crude India-rubber, 2046. dutiable at 25 per cent, ad valorem, 3965. INDIANAPOLIS, IND., constituted a port of delivery, with privileges of im- mediate-transportation acts of June 10, 1880, and March 3, 1881, 4892. INDIAN WARES. ' 166' INSPECTION. INDIAN WARES, (see Free Entry,) 5368. INDIGO, Manila, imported from Aspiuwall, is subject to the discriminating duty of 10 per cent, imposed by section 2501, R. S., 4057. Powdered, free of duty. Care should be taken to distinguish between indigo which has been merely ground and carmined indigo, which is dutiable, 3592. INDIGOTINE dutiable at 20 per cent, ad valorem, as "carmined extract of indigo," 3953. INDORSEMENT of change of master, on license, fees for. (See Fees.) on bills of lading. (See Bills of Lading.) of marine documents, regulations relative to, 3022. INDORSEMENTS of boarding officers on manifests must be made on the mani- fests themselves, and not upon separate pieces of paper attached thereto, 3757. official, must not be made with lead-pencil, but with ink, 2680. INDUSTRIAIi PARTNERS are not competent to represent their firm in declar- ing to invoices of goods shipped to this country, unless specially authorized by power of attorney, 1623. INFORMATION relative to making application for relief under customs-revenue laws will be given by officers of the customs at the different ports, 2782. relating to public business will not be given by employes of the Treasury Depart- ment without proper authority, 2737. relative to the public health no longer required to be given to the Surgeon-General Marine-Hospital Service by consular or other officers of the United States, 4040. INFORMERS. — Claims for compensation in oases where smuggled goods are seized will not prejudice the claim of the seizing officer. The total compensation al- lowed jointly to an informer and officer shall not exceed the value of one-half the net proceeds of seizure. The rate of compensation will be determined in every case with regard to the gravity of the case and skill of informers and officers, 3637. INFORMER'S SHARE, officers of the United States in other than customs cases may receive, 4614. INJUNCTIONS. (See Customs Officers, 4755.) INKS, no inks or substitutes for, will be used by officers of the Treasury Depart- ment, except such as are authorized or furnished by the Department. Ink must be ordered in warm weather, to prevent its freezing in transit, 2442. INKSTANDS made of brass, glass, and leather, dutiable as "manufactures of glass, or of which glass shall be a component material, U; o. p. f.," 1389. made of brass, leather, and glass, dutiable as manufactures, n. o. p. f., "of which glass shall be a component material," at 40 per cent, ad valorem, (34, T. I.,) 3377. INSANE ASYLUMS are not such institutions as can import scientific and philosophical apparatus, &c., without payment of duty, under the free list, 326. INSECT-POWDER made from medicinal flowers cannot be admitted to free entry as "flowers in a crude state, for medicinal purposes," but is dutiable as a manu- factured article, n. o. p. f., (section 2516, E. S.,)2264; and flowers imported crude, for the manufacture of such powder, are dutiable, not being "for medical purposes," 3077. INSPECTION of neat-cattle shipped from United States not compulsory. Revoca- tion of oircjilar order of February 1, 1879, 3687, 4462. of vessels by health officers, as to sanitary condition, fees for, 4504. of packages of imported liquors and wines, regulations for the, 3939. INSPECTION., 167 INSPECTOES. INSPECTION CERTIFICATES, date of expiration, (see Certificates,) 5168. of "I. T." goods need not be in duplicate, 4759. of steam-vessels to be returned to the port nearest which the inspection was made, 4169. to be returned to the collector of the district where the inspection was made, 4359. INSPECTION OF BOILERS. — Computation for steam-pressure allowance must be made on the "wagon-box," it being coustruoted of the thinnest plate, 4978. Local inspectors -to annually report number of boilers inspected ; method of testing boiler-iron, 3870. INSPECTION OF STEAM- VESSELS, (see, generally, S423 ; also, Vessels, Steam.) 5244. Ai)peals from the decisions of local inspectors should be made to the supervising inspector in the first instance,- 5281. Laws relating to, do not apply to steamers on Canaudaigua lake, 4839. of less than five tons burden, required under the provisions of the inspection laws, 5077. plying on waters which are not navigable waters of the United States is im- proper, 4716. I Eeinspections during the year for which a vessel has been inspected, which are made necessary by such vessel's changing its business, will be made free of ex- pense, 3359 ; contra, 2332. Inspectors will make an indorsement upon the copies of the certificate exhibited on board the steamer showing the changes made and the quantity and kind of additional equipments, if any are required, over theiT full names; they will then transmit to the chief officer of customs of the district in which the vessel was originally inspected, a statement showing the nature of the change made, signed by both inspectors, and attested with their official seal, 3610, 3359. Rule 10, regarding space around boilers, extends only to vessels bnilt subsequently to the date of its approval,, (March 7, 1881,) 4966. to be ioade of all steam-vessels plying on navigable waters of the United States, though wholly within the limits of one State, (section 4400, E. S.,) 4376. (See 10 Wall., 5o9.) When parties refuse to pay fees for, case to be reported to United States district attorney for prosecution, 4343. INSPECTION OF STEAM-VESSELS, FEES FOR.— The claim for fees for inspection already made is valid against the owner of the vessel, who shall apply for the issue of either register, enrolment, or license, 2177. should be based upon the actual enrolled tonnage of the vessel, 1116. The fees to be collected for the inspection of steam-vessels will be computed on the basis of their net tonnage, as expressed in their niarine documents, 5387. INSPECTION OF SMALL STEAM-YACHTS.— fleM, that such vessels are subjeict to inspection laws, 5493. (See Yachts, 5212.) of a small steamer built for experimental purpose only; not required under section 4418, E. S., 4466. of steam pleasure-yachts, 3681, 2313, 2326. INSPECTORS OF CUSTOMS, directions for making bills for overtime of, 2911. returns of, of cargoes discharged must be made up from the discharging book re- quired to be kept by the inspector, and not from the books pf the vessel's clerk, 2606. INSPECTORS. 168 INTERNAL-REVENUE. will receive extra compensation for superintending the unlading of s/eom-vessels at night, (section 2871, R. S.,) 1620, 3121. Such compensation shall be not more than $10 for each night's service, 3230 ; contra, 1620. Inspectors will also receive such extra compensation for superintending the unlading of iallast from such vessels at night, 3895; contra, 3572; but inspectors cannot receive extra com- pensation for unlading sailing-Yesaels at night, 3121'. INSPECTORS OF STEAM- VESSELS, (see Supervising Inspectors; Appeals,) 4053. Amendments to rules of navigation made by board of supervising, 3870, 3463. Appointment and qualification of, 1631 . ' ■ Relative rank of, 1091. Discontinuance of local inspectors at Gallipolis, Ohio, 4255. Directions for mailing returns of inspections to collectors and surveyors, 4445. have no right to find an officer of a vessel guilty of an offence involving a fine, that being for the courts to determine, 5023, 5039. Local and supervising, must devote their whole time to their official duties; such officers receiving less than |1,000 may, however, when not officially employed, engage in other occupations that do not interfere with their official duties, 3474. may state in their personal-expense account the amount actually paid by them for car-fare and ferriage, without submitting itemized statements with dates in support thereof, 2924. not allowed to charge for palace-car fares, except in certain cases, 5290. must themselves determine the number of passengers that can be safely carried on excursion-steamers; the Department can establish no standard for deter- mining, 3268. Regulations relative to personal-expense accounts of, 3391. Section 4429, R. S., relating to boilers or steam-generators, modified, 5344. will inform the district attorney of all violations by licensed officers or owners, of Title LII, R. S., when the penalty provided for said violation is a fine. Where the penalty imposed is upon the vessel, they will also report the facts to the dis- trict attorney and to the chief customs officer of the district, 3728. will send copies of their reports to their supervising inspectors relative to acci- dents, &c., to the Supervising InspectorTGeneral. They will also report to the Supervising Inspector-General all violations of the steamboat laws by licensed officers or owners thereof, 3360. INSTRUCTIONS to engineers and firemen of public buildings, 4667. INSTRUMENTS. (See Musical Instruments. ) INSTRUMENTS, SURGICAL, not entitled to free entry when imported for in- corporated institutions of learning, 4128. INSURANCE, MARINE, charges for. (See Charges.) INTEREST. (See Dutiable Value.) INTERNAL-REVENUE cigar-stafiaps must be affixed and cancelled by the owner or importer of the cigars while they are in the custody of the proper custom- house ofiBcers, (section 3402, R. S. ) The owner or importer should affix and cancel his own stamps or employ some person to do so, and if he complies with the law, no charge should be made by the Government, 2786. Domestic alcohol in bond cannot be transferred to a manufacturing bonded ware- house for the purpose of being manufactured into medicinal preparations for export, without first having the internal-revenue tax thereon paid, 1839. INTERNATIONAL. 169 INVOICE, CEETIFIED. Domestic spirits cannot be transferred from bonded warebouse to a manufacturing < warehouse, there to be manufactured into an article for exportation, with rebate or drawback of internal-revenue tax, 2578. Exportation of distilled spirits. (See Exportation of Distilled Spirits. ) , Proprietary stamps cannot be attached before importation to articles which have to, be examined at the custom-houses, which examination would destroy such stamps, 2218; but ordinary adhesive stamps may be attached before importa- tion, if affixed to the merchandise so that the merchandise could be examined without destroying the stamp, 2341. Regulations relating to the presentation and acceptance of landing certificates covering merchandise exported under laws of the, 3826. Regulations relative to cancellation of stamps on exportation for drawback, 1965. stamps. Regulations governing delivery of imported articles required to be stamped under Schedule A, internal-revenue laws, (section 3437, R. S.,) 4474. The sureties on export bonds given by exporters of distilled spirits subject to in- ternal revenue tax must be satisfactory to the collector of customs. Their suifi- ciency is left entirely to the discretion of collectors, 2121. Sureties upon export bonds covering small shipments of bottled beer for draw- back of internal-revenue tax. (See Bondsmen.) The rate of duty to be paid on the return of domestic tobacco which has been ex- ported without payment of internal-revenue tax should be the equivalent of the internal-revenue tax inforce at the time of importation, (2500,R. S., October 20, 1866, November 13, 1866, ) 2260. INTERNATIONAL EXHIBITION, regulations relative to entry of goods for, 2609, 2228,2618,2247, 2626,2947,2709, 2942, 2717, 2900, 2718, 2192, 2482, 2512; regulations relative to exportation of goods from, 3004 ; fees for entry of goods for, 2823, 2541, 2516, 2558, 2524. Regulations relative to importation of books for distribution at, 2788; prints for distribution at, 2919. , INTERNATIONAL RULES OP THE ROAD.— Department has no authority to adopt the new rules of maritime nations. American vessels may conform to them without incurring a penalty, 4654. INTERPRETATION OP REVENUE LAWS.— "Revenue laws class substances according to their denominations acquired by general use in our own trade." (Two hundred chests of tea, 9 Wheaton, 439; Barlow vs. United States, 7 Peters, 406; Elliot V3. Swartout, 10 Peters, 151; Arthur vs. Gumming et al., 1 Otto, 362; Curtis vs. Martin, 3 How., 106.) INVESTIGATIONS by local inspectors, copies of testimony taken in. (See Copies. ) INVOICE BONDS, applicants for the extension of, must show specifically in what way they have used due diligence in their efforts to satisfy the condition of their boads, 1036. INVOICE, CERTIFIED.— No importation exceeding $100 in dutiable value, except personal effeet& accompanying a passenger, can be admitted to entry without the production of a certified invoice, or, in the absence of such invoice, a state- ment in the form of an invoice, accompanied by an affidavit by the owner, im- porter, or consignee, showing why it is impracticable to produce such certified invoice. Sxich pro forma invoice need not necessarily be made abroad. Bond must be given for production of certified invoice, 4338. (See 2211.) INVOICE CHARGES. 170 INVOICES. The fact that imported goods are entitled to free entry does not excuse the pro- duction of a certified invoice, 1278, 1904, 3177. Where it becomes necessary to take a bond for the production of a, consular invoice of such free goods, such bond will be taken in the penal sum of $100, 1808. INVOICE CHARGES. — Consular otBcers should not be content with marking an invoice " free on board," but should, when it is practicable, have charges, speci- fied in the invoice. Where it is impracticable to do this, a declaration that the invoice-price includes charges will be satisfactory, 4195. When not specified separately in the invoice, addition should be made to the in- voice value for, 3735, 3298. 3861. When goods are invoiced asf. o. b — i. e., free on board — such statement is to be construed asVovering all charges, including charges for package, &c., incurred up to the time of placing the goods on shipboard, 4096. INVOICE DECLARATIONS. — Consuls will not permit agents to sign, without first filing with the consul a duly certified power of attorney, 3943. Con.su Is may refuse to certify to, when signed by a mere agent who represents him- self to be a manufacturer or purchaser. If tbey shall have been certified to, and afterwards discovered to be false, consuls will notify collectors at port of destination that they may require an invoice, properly signed, 3901. must be made either by the actual owner or manufacturer, or by the shippers after the production of a proper power of attorney from their priucipal, 3120. INVOICES. (See, generally, 2053; also. Supplementary Invoices ; Certification.) Authentica-tions of, after shipment, are not necessarily void, 1668. Advances on, monthly reports of, to be made, 1429. Chinese and Japanese. (See Chinese Invoices.) Consular officers will note on, when they believe the values therein to be too low, what, in their opinion, is the true market value of the goods contained therein, 4065. Consular officers will require shippers to state separately upon their invoices the following jtems: 1. The market value of the merchandise ; 2. The cost of trans- portation to port of shipment, and of shipment ; 3. The amount of packing charges; 4. Commissions, &c., 2975. Corrected. Where the invoice by which entry is made does not contain a specifi- cation of the charges, or does not state that the invoice price includes all such charges, the collector may accept within ten days after liquidation of the entry, a corrected invoice giving the charges, and the entry will be readjusted accord- ingly. Where the corrected invoice is not received within the said ten days, the Department will permit a readjustment, if protest and appeal has been filed, if the corrected invoice is received within ninety days from the date of instruc- tions in any given case, 4163. correction of. The prohibition of an addition to the invoice value after entry does not necessarily operate to prevent corrections after entry which do not involve an addition, 4324, 4637. (See Errors ; Corrections.) Certified invoices used to make entry at ports of first arrival cannot again be used, except for reference at interior ports to which merchandise is transported, to make entry for consumption. Such invoice becomes a part of the record, and cannot be withdrawn, 1892. Declarations maybe made to, before consuls other than those authenticating such invoices, 3059. INVOICES. 171 INVOICES. Declarations to. ladusttial partners are not competent to represent their firm in declaring to invoices of goods shipped to this country, nnless specially author- ized by power of attorney, 1623. Directions as to making out invoices of consigned goods, 2287. Goods returned from Paris Exposition may he admitted free on au invoice signed hy commissioner to the exposition, in lieil of the usual consular, 3917. in quadruplicate. If not received, entry may be made on a copy of the invoice, to be compared with the consular invoice, such copy to be retained at the port of first arrival, and the consular invoice to be forwarded to the customs officers at the port of destination. No bond need be taken in such cases for the pro- duction of the quadruplicate invoice, 4775. It will be assumed, in the absence of evidence to the contrary, "that invoices are prepared in accordance with the provision of the law requiring that all invoices shall be made out in the weights or measures of the country or place from which the importations are made, 3455. Japanese invoices which are made' out in a currency specified by the mark "$," represent the valufe of the goods in Mexican silver dollars, 3658. made out in the paper peso of Cuba, when the purchases have been actually made in such depreciated currency, may be readjusted on the basis of the local value of the doubloon as declared by the laws of Cuba, 2494,2622. No exceptions can be made from the requirements of the law that merchandise subject to duty ad valorem shall be, made out in the currency of the place from whence the importation shall be made, 2103, 2262; but an invoice made out in the currency actually paid may be received by a collector Of customs, if it con- tain also a true statement of the actual cost of the merchandise in the currency of the country whence the goods were imported, and in all other respects com- plies with the laws and regulations governing the subject, 2537. of goods from Cuba, in which the currency is represented only by the dollar-mark, may be accepted as made out in pesos, the value of the gold peso being 92.5 cents, 2350,2671. of merchandise under $100 in value. Collectors must be satisfied that a failure to produce consular invoice is unintentional. Where not unintentional, bond will be required for production of such invoice, 4622. of Scotch granite monuments must have attached to each copy tracings, with dimensions of the monuments embraced therein, and the number of pieces com- posing each monument, 2456. Overvalued, for purpose of reducing rate of duty, 4913. (See Cotton Goods ) Pro forma, need not be made abroad, 4338. The contents of each pa'^kage in, must be given separately, 2625. Triplicate, should be sent by consuls to the first port of arrival iu the United States, 1021. Verification of, at interior ports, 1932. When entered, mustr be stauiped with the date and fact of entry, and signed by the collector, under his official seal, 1419. Where goods imported directly from Europe merely pass through Canada in transit for the United States, entries are to be made on the European invoices, the transit through Canada being considered as a part of the voyage of importation from Europe. If, however, there is any transfer or sale of the goodekin Canada, entry should be made on Canadian invoices, 1527. INVOICES. 172 IRON. Where weights and measures of the metric system as laid down in section 3570, E. S., are used in invoices, the equivalents of such weights given in the same section should in all cases be taken for custom-house purposes, without regard to previously-accepted equivalents for the same, 3362. INVOICES, CERTIFICATION OF. (See Certification of Invoices.) INVOICE VALUE, additions to. Importers may make additions to the invoice value at the time of entry, and not afterwards; and when charges are omitted in the entry, the addition thereof subsequently by the collector or appraiser, no matter how occurring, carries with it the addition of 100 per cent, of such charges, 3788, 3218, 3057. Appraisers cannot apptaise goods at less than the invoice value, even if the price paid for the goods was more than their value at the foreign port of shipment, at at the time of shipment, (section 2900, E. S.,) 1768, 3171. (Haas ««. Arthur, 14 Blatch., 346; Kimball vs. The Collector, 10 Wallace, 436.) Currency in which to be stated. Where goods are shipped from one foreign port to another, and from there to the United States, the currency in which the in- voice should be stated depends upon the intention of the parties. If when shipped from the first port they were intended to be sent to the United States, the currency in use at such first port is the currency in which the invoice value should be expressed ; otherwise, that in use at the second port, 2750, 3783. Where English publishers agreed with American importers to sell them books at a lower price than that for which such books were sold in England, but by a clerical error the value in the invoice was the same as that for which the books were generally sold in England, held, that the invoice value as stated was the proper dutiable value, 3196. IRELAND. — Importation of cattle and hides from, prohibited, 2488. Importation of blood-stock from Ireland and England permitted when accompanied by a certificate from a United States consular ofBcer that such aniinals are healthy, and free from the hoof and mouth disease, 2712, Importation of cattle from, forbidden until further orders, except blood-stock accompanied by consular certificate of non-infection, 3158; permitted, 3331. IRON. (See Cast-iron; Corrugated Eoofing-Iron, 5489. ) Axle forgings, hammered, dutiable at li cents per pound, under the provision for " all other descriptions of rolled or hammered iron, n. o. p. f ," (82, T. I., ) 4898. (See 5310.) Bands of, surroundings coiled iron rods, weight of, may be allowed as tare, 3513. Bar ends, dutiable at 1 cent per pound, 3524. Boiler, regulations relative to, 3133, 3423. Car-truck channels, whether cut to special lengths or of ordinary lengths, and whether punched or unpunchfd, classified as rolled or hammered iron, (82, T. I., ) 4873. (See Tank-Plates, 4783. ) Galvanized, corrugated and punched expressly for roofing purposes, dutiable as " iron, galvanized or coated," 772. gas, strips of, dutiable as " other descriptions of rolled or hammered iron, n. u. p. f.," 1437. Horseshoe-iron and all similar iron should be classified as bar or flat iron, accord- ing to the size, under the provision for " bar iron, rolled or hammered, compris- ing flats," &c., without regard to length of bars, designation, or quality, 1587. in blooms dutiable at the rate prescribed for "iron in bars," (68, T. I.,) 2152. IRON AND STEEL. 173 IRON, RAILROAD in coils, round, three-sixteentha of an inch or less in diameter, galvanized, assimi- lating in appearance to and intended to be used as wire, dutiable as "iron wire » * * not more than one-fourth of an inch in diameter," at 2 cents per pound and 15 per cent, ad valorem, under the provision which prescribes that round iron wound in coils, &c., shall pay the same rate of duty as iron wire, (74, T. L,)2759. Manganese dutiable as " iron in pigs," at $7 per ton, 1991. mannfactnres of. (See Cotton-Ties.) Octagonal bar, dutiable as " all other descriptions of rolled or hammered iron, n. o. p. f.," 1790. reduced by hydrogen, dutiable as a medicinal preparation, n. o. p. f., 681. weighing fees, (see Fees,) 5171. IRON AND STEEL imported in the form of rods or bars, under the provisions of section 2513, R. S., to be used in the construction, equipment, or repairing of vessels, may be withdrawn from warehouse to be converted into spikes to be used for that purpose, 4519. turnings containing a sufficient quantity of steel to control the classification, dutiable at 30 per cent, ad valorem, as "steel in any form, n. o. p. f.," 4354. IRON DIRT, consisting of rust and portions of iron scaled off, imported with scrap- iron, is iron oxidized, and has some commercial value, and ii dutiable at $8 per ton, (114, T.I.,) 4881. IRON HOOPS, splayed, with a projecting stud or rivet on one end, and a hole at the other end to receive the rivet when the ends are joined together, and all ready to be placed on the barrel, classified as a manufacture of iron, n. o. p. f., at 35 per cent, ad valorem, (146, T. I.,) 5089. IRON ORE. (See, generally, 1060.) dutiable at 20 per cent, ad valorem, as "mineral and bituminous substances in a crude state, n. o. p f.," (414, T. I.,) 4070. No allowance made for increase of weight of, by moisture, 4183. The value placed upon, should not be limited to the cost of digging and trans- porting to the place of shipment, but should, be valued at the place of shipment, 2071. IRON OXIDE, forms of, prepared for use as pigments, in the composition of which other preparations enter, are dutiable, 2132, 3500. IRON, PIG, imported in bulk and destined inland. As the act relating to the immediate transportation of dutiable merchandise expressly exempts such merchandise from its provisions, it should be entered for warehouse and transportation, 2733. IRON PIiATES, tinned, dutiable at 2^ceuts per pound, as "iron plate, galvanized or coated with any metal otherwise than by electric batteries," (131, T. I.,) 2591. IRON, RAILROAD, amendment of article 737 of the Customs Regulations of 1874, relating to the entry of old, for repair, under bond, 1848. cannot be imported for manufacture into bar-iron and re-export with refund of duty, as the law providing for such refund or re-export out of bond is specific and applies only to railroad-iron, which must be identified on export as railroad-irou, 1955. Directions for weighing, 1362, 401. IRON RAILS, OLD. 174 IRON WOOD-SCREWS. Imported partially worn, is entitled to drawback when exported after remanufaot- ure, 3885. liable to duty as " bar-iron," (68, T. I. ) The iron was flat, less than three-eighths of an inch thick, and was less than an inch wide, and was not "less finished" than iron in bars, 5045. IRON RAILS, OIiD. — The fact that some rails in an importation of old iron rails ■ are fit for use upon a side or main track would not aflfect the admissibility of the whole importation, at $8 per ton, as wrought scrap-iron. Classification of old iron rails should be determined generally by the obvious uses for which they are intended, unless there are reason^ for believing that they are to be sold and used in the condition imported, 4262. IRON, SCRAP, consisting of new boiler punchings and clippings and new bar ends, and other iron that has not been in actual use, cannot be classified as old scrap- iron, dutiable at $8 per ton, 4115, 1986, 4512. Domestic iron which was exported iu the shape of a bridge was not permitted, when the bridge was destroyed, to be retiirned in the shape of scrap-iron free of duty, 2493. (See Domestic Articles Exported and Returned.) Old wrought-iron which has been used abroad as part of a railway bridge, unfit in the condition imported for use without further manufacture,' dutiable as "wrought scrap-iron,'' at $8 per ton, (114, T. I.,) 2080. IRON, SCROLL, only such, should be classified under the provision therefor, which is less than one inch wide and one-fourth or less than one-fourth of an inch thick, 1587. IRON, SHEET, coated with tin by immersion in a chemical bath, and bought and sold by weight and size, dutiable at 2-J- cents a pound, as " iron and tin plates, galvanized or coated with any metal otherwise than by electric batteries," 1687. which obtains a slightly polished appearance by reason of being rolled in single sheets, in which condition it is fitted for the manufacture of spoons and other utensils intended to be coated with tin, dutiable as "sheet-iron, common or black," (77, T. I.,) instead of "smooth and polished sheet-iron," (76, T. I.,) 1072. IRON, SLAB, 1701. IRON, SFIEGLE, imported in bulk and destined inland. As the act relating to the immediate transportation of dutiable merchandise expressly exempts such merchandise from its provisions, it should be entered for warehouse and transportation, 2733. IRON TANK-PLATES cannot be admitted as manufactures of iron, although cut to unequal sizes and punched with holes to receive rivets. They remain dutiable according to thickness, as plate-iron, (71, 72, T. I.,) 4783. IRON TOE-CALKS dutiable as "rolled or hammered iron, n. o. p. f.," 1038. IRON-TXTRNINGS dutiable at 35 per cent, ad valorem, as "manufactures of iron, n. o. p. f.," (146, T. L,)5088. IRON WIRE more than one-fourth inch in diameter dutiable as a manufacture of iron, n. o. p. f., 1014. IRON-WIRE NAILS dutiable as " manufactures of iron, u. o. p. f.," and not as " wrought-iron nails," by assimilation, 3922. IRON- WIRE RODS dutiable at 2 cents per pound and 15 per cent, ad valorem, under provision for "round iron in coils," (74, T. I.,) &c., 3887. IRON WOOD-SCREWS dutiable at 11 cents per pound, (107, T. I.,) 5108. ISTHMUS OF PANAMA. 1,75 JAPANESE. ISTHMUS OP PANAMA, the transportation of contraband articles of war destined for belligerent South American republics across the, affords no ground for the interference of the executive officers of the United States, either within their own jurisdiction or elsewhere, 4310. ISTLE, dyed, free of duty, 3320. ITALIAN LIRA valued at 194 cents, 2657. ITALIAN CLOTHS, cotton imitation, which can be readily counted so as to ascertain the number of threads to the square inch, by means of the glass com- monly used for the purpose, held properly classified as countable cottons, 1699. The "striped and fancy Italians" are dutiable, when valued at not exceeding 20 cents per square yard, at 6 cents per square yard and 35 per cent, ad valorem, and when valued over 20 cents per square yard, at 8 cents per square yard and 40 per cent, ad valorem, (246, T. 1.,) 3020 ; contra, 1922, 2174, 2392. ITALIAN VESSSLS, tonnage of. Italian registers express only the net tonnage of a vessel, without stating what deductions (for crew space, &c.) have been made from the gross tonnage according to the Italian law, and such deductions are not allowed in computing American tonnage. Collectors are therefore di- rected to instruct measuring officers to inspect the certificates of admeasurement accompanying the registers of Italian vessels, 2830, 1751, 1845. IVORY, manufactured, dutiable at 35 per cent, ad valorem, (288, T. I.,) 2612. Unmanufactured, free of duty, 2612. Paintings on, dutiable at 10 per cent, ad valQrem, a« "paintings, u. u. p. f.," if entitled to rank as works of art, 2307. strips for piano-keys dutiable as "manufactures of ivory," at 35 per cent, ad va- lorem, 3064. vegetable, personal ornaments of, dutiable as " manufactures of vegetable ivory," at 35 per cent, ad valorem, (288, T. I.,) and not as "jewelry," 2616. IVORY DROP BLACK dutiable at 25 per cent, ad valorem, 1349. JAPAN, order of, removing export duties from certain articles promulgated, 4132. The article known as, is diitiable as a varnish, at 50 cents per gallon and 25 per cent, ad valorem, 2946. JAFANESIi currency. Invoices from Japan which are made out in a currency specified by the mark "$" represent the value of the goods in Mexican silver dollars, 3658. invoices, oaths to. If consuls of the United States in China or Japan shall be satisfied that in any case it is not practicable to take oath to invoices, (the Japanese having no form of oath, and the Chinese oath being too complicated to administer,) they may proceed without the oath, as in cases where none are re- quired, and leave the question as regards an oath to be disposed of by the proper authorities in the United States, 2628. silks, 1923. silver dollars will be considered as of the same value as the gold dollar of the United States in Assessing duty upon merchandise purchased with, 3290. vases, cloisonn(5 enamelled, dutiable at 45 per cent, ad valorem, as " manufactures of copper, or of which copper shall be a component of chief value," 4061. vessels not liable to tonnage tax, nor their cargoes subject to the discriminating duty of 10 per cent, under section 2502, E. S., 1222. wax is identical with the Chinese wax of commerce, and is free of duty under the provisions for such wax, (878, T. I.,) 2225; contra, 1364. JAPANNED PLATES. 176 JEWELRY. JAPANNED PLATES, fitted for the use of Japanned ware, and similai' in ma- terial and quality, &c., dutiable at 2^ cents per pound, as '' iron and tin plates galvanized or coated witli any metal otherwise than by electric batteries," 2272. JAPANNED WARE. — The law providing for duty on "japanned ware of all kinds, n. o. p. f.," does not imply that the duty so imposed shall be charged upon sheets or materials not manufactured into what is properly described as "japanned ware," 2272. JARS, brown earthea-ware, imported containing salt, the same being unusual pack- ages for the conveyance of such merchandise, and being valuable for other pur- poses when emptied, are dutiable, 1777. containing preserves, the value of, is not a dutiable charge, but a part of the cost of the goods, 4333. Glass, containing salt, not being such packages as are generally used in conveying salt, and being fit for valuable uses when emptied, held dutiable, 1669. JET BRACELETS, composed of pieces of jet of different shapes, perforated with two holes each, and strung as bracelets, such pieces being evidently designed for exclusive use as bracelets, dutiable at 35 per cent, ad valorem, as "jet manufact- ures and imitations thereof," 3744. JET NECKLACES, bead, dutiable under the provision for "aH beads and bead ornaments, except amber," at 50 per cent, ad valorem, and not as "manufact- ures of jet," 2816. JET AND BEAD JEWELRY classified, under 478, T. I., as "all other jewelry," and dutiable at 25 per cent, ad valorem, 5161. JET IMITATION, (see Onyx,) 5014. Articles consisting of oblong pieces of black glass in imitation of jet, to which are attached pendants of bl.ick glass beads, are dutiable as "bead ornaments," at 50 per cent, ad valorem, and not as "imitation jet," at 35 per cent, ad valorem, 4203. Articles of personal ornament manufactured of India-rubber, but made to repre- sent jet goods, are dutiable as "imitations of jet." at 35 per cent, ad valorem, (397, T. I.,) 3017. Only those articles should be classified as, which, besides presenting the general appearance of jet as to color, lustre, &c., are devoted to the uses to which arti- cles of real jet are applied, or, in other words, are imitations not merely of the material called jet, but of real jet articles, 3197. Ornaments made of iron, with a thin coating of glass to represent jet, and com- mercially known as "imitation-jet ornaments," dutiable. at 35 per cent, ad valo- rem, as "imitation jet," and not as "manufactures in part of glass," 3617, 3160, 1640. JETSAM. — Anchors and chains found jetsam in foreign waters, although supposed to be of American manufacture, cannot be admitted to free entry without explicit evidence that they are, 2963. (See 4247. ) JEWELRY. (See Jet and Bead Jewelry; Imitation Jewelry.) Articles of rubber, although made up in the same fprm and intended for the same uses as jewelry, cannot be classified as such, 1605. Bijoutry, consisting of mirrors, flagons, card-cases, opera-glasses, &c., made of gold, precious stones, and glass, cannot be considered as coming within the provision for jewelry, but are dutiable at 40 per cent, ad valorem, as articles made in whole or in part of gold, and as manufactures of glass, 2932. JEWS-HAKPS. 177 JUTE. Bracelets of shell and glass beads, strung on threads, classified under provision for " all beads and bead ornaments," &o., at 50 per cent, ad valorem, (281, T. I.,) 4878. (See Shell and Bead Jewelry.) Cheap, such as sleeve-buttons, scarf-rings, and pins manufactured of shell, watch- chains manufactured of steel, and scarf-rings and sleeve-buttons made of brass, dutiable as. manufactures of the respective materials of which they are com- posed, 3169, 2702, 3174, 3324, 2616, 2556 ; contra, 2014. oousisting of porcelain roses and globes, called unset porcelain stones, dutiable as " decorated china," at 50 per cent, ad valorem, (14, T. I.,) 4971. consisting of colliers and bracelets, composed entirely of perforated shells and glass pearls on strings, the bracelets being provided with a clasp, dutiable at 25 percent, ad valorem, as "all other jewelry," (478, T. I.,) 5246. , ■Coral, dutiable as " coral, cut or manufactured," and not as "other jewelry," 2556. Imitations of precious stones, not set, of glass or paste, dutiable at 10 per cent, ad valorem, as " compositions of glass or paste, not set," 2535. Ornamental sleeve-buttons dutiable as, 5315. Setting for, (see Compositions of Glass,) 5258. Theatrical mock, composed of paste imitations of diamonds and other precious stones, dutiable at 30 per cent, ad valorem, nnd^r the provision for " composi- tions of glass or paste when set, (328, T. I.,) 3099, 3288. When not set, such jewelry is dutiable at 40 per cent, ad valorem, as a manufacture of glass, n. o. p. f., (34, T. I.,) 2153. to be set with stone. Articles of jewelry which are to contain precious stones by way of adornment, and which are as complete as those which are not intended to be set, are practically within the range of jewelry, 5208. JETATS-HARPS dutiable as "toys," at 50 per cent, ad valorem, (521, T. I.,) 2613, 2023. JOXTRNALISTS, only such works can be entered free of duty as professional books of, as relate to public policy and pending general and national questions ; books of poetry and fiction could not be so entered, 1988. JUDGrlVIElTTS. — The Sectretary of the Treasury cannot remit a judgment of a court, 2520. JUGS. — Wines, liquors, &c., imported in jugs are not entitled to the allowance of 5 per cent, in lieu of breakage under the act of February 8, 1875, 2130. JTJICB, cherry, containing only 15 per cent, in value of alchohol, such alchohol be- ing mixed therein simply to prevent fermentation, dutiable as "fruit-juice," at 25 per cent, ad valorem, 3672. JUNKER, ANTON, decision in the proposition of, and others for compromise, 3232. JUTE. (See, generally, 1447.) An article manufactured entirely of jute, and which, although of a single warp like burlaps, differs from that description of goods in having a few double threads in each selvage, to give it strength in its employment in the manufacture of bags, differing froja-iagying in being of a single warp, cannot be classified either as bagging or burlaps, but is dutiable at 30 per cent, ad valorem, as "all other manufactures of jute, n. o. p. f.," (41, T. I.,) 2951. , bagging, 1617, 1656, 2013, 5450. ' 12 JUTE AND COTTON. 178 JUTE AND COTTONt Burlap tubing manufactured, from jute dutialile at 40 per cent, ad valorem, as "bagging composed \rholly or in part of jute," 4097. butts dutiable at $6 per ton, 2:?36, 2695. carpeting, (see Madras Carpeting,) 4861. furniture-cloth, being a textile fabric manufactured wholly of jnte, the warp being in the natural color of the fibre, with the filling dyed brown, making a simple pattern in the weaving, dutiable at 35 cents per square yard, as "manufactures of jute, valued at less than 30 cents per square yard," 3744. Manufactures of, being burlaps so far as the mode of manufacture is concerned, but fitted by exceptional weight for the manufacture of bags, dutiable as "bur- laps," at 30 per cent, ad valoren\, (43, T. I.,) 3167. padding, which is used for the stiffening of coats and other garments, dutiable at 35 per cent, ad valorem, if the goods cost leSs than 30 cents per square yard, (41, T. I.,) 3086. piece goods fitted and intended for the manufacture of horse-covers, dutiable at 35 per cent, ad valorem, as manufactures of jute which cost under 30 cents per square yard, 4139. ropes securing bundles of jute, 5206. (See Tare.) rugs dutiable at rate of 8 cents per square yard, same as jute carpeting, (257, 258, T. I.,) 5481. seed dutiable, under the provision for "all other seeds for agricultural and horti- cultural purposes," at 20 per cent, ad valorem, (469, T. I.,) 7629. Textile fabrics of, some having a knotted fringe on the edge, others consisting of table-covers, costing over thirty cents per square yard, dntiable at 40 per cent. ad valorem, as "textile manufactures of jute costing over 30 cents per square yard," 3619. thread- waste, fit only for the manufacture of the coarser kinds of paper, free of duty as "paper waste or waste or ohippings of any kind, fit only for the manu- facture of paper," 1836. twists which ditfer from burlaps inasmuch as the yams in the twists are doubled and twisted in warp and weft, while burlaps are composed entirely of single yarns, and more expensive than burlaps, valued at less than 30 cents per square yard, dutiable at 35 per cent, ad valorem, as a manufacture of jute, (41, T. I.,) 3115. waste. The waste which is rejected on the repacking in England of an invoice of jute imported from a country east of the Cape of Good Hope into England,' which waste has undergone no change since it left the country of original pro- duction save that which is the result of decay, is the product of a country east of the Cape of Good Hope, and not of England, and the discriminating duty of 10 per cent, accrues thereon, 4292. JUTE AND COTTON. — Goods of cotton and jute having cotton as component material of chief value should be classified under Schedule A ; having jute as a component material of chief value, the goods should be classified under Sched- ule C ; where it cannot be ascertained whether cotton or jute is the component material of chief value, duty should be assessed as on manufactures of jute under the last clause of section 2499, E. S., 3343. Colored dress-goods of an inferior kind,, composed of jute and cotton, jute being largely the component of chief value, dutiable as " other manufactures of jute, or of which jute is component material of chief value, ' 2845. JUTE REJECTIONS. 179 , KISSENGEN SALTS. JUTE REJECTIONS dutialile at l|6 per ton, as assimilating to "jute butts," 2695: This decision does not apply to importations wHch were withdrawn for con- sumption prior to the act of February 8, 1875, 2745, 2052. (See 2097, 1263. ) fit for other uses than manufactures of paper, dutiable at $15 per ton, under the provision for "jute, sunn, and sisal-grass, and other vegetable substances not enumerated, used for cordage," 2052. JUTE YARN dififers from juie twine in that yarn is a single thread, more or less twisted, and used for warp or weft in manufacture ; twine is a double and re- twisted thread, (decision of Nov. 28, 1863,) 700. The article being a twofold thread of jute slightly twisted is dutiable at 25 per cent, ad valorem, (56, T. I.,) 4644. KALEIDOSCOPES dutiable at 50 per cent, ad valorem, as "toys," 2386. KALIDUNGER, or dung-salt, if it contains less than 30 per cent, of potash, cannot profitably he used for any other purpose than manure, and may be entered free of duty, as a substance expressly used for manure, 715, 561. (See 4210. ) "KAMEELA," consisting of the powder and hairs obtained fi^om the capsules of the roitlera fincforid, dutiable as a crude drug, n. o. p. f., at 20 per cent, ad valorem, (342, T. I.) It is also liable to the discriminating duty of 10 per cent., being product of a country east of Cape of Good Hope imported from a place west thereof, 3201. KANGAROO-SKINS having the hair or fur on, dutiable at 20 per cent, ad valorem, as "dressed furs on the skin;" tanned and dressed, but not finished, dutiable at 25 per cent, ad valorem,' as "leather and sMns, tanned, n.o. p. f.," 3640. KANSAS CITY, MO., established as a port of- delivery, 5447. KAOKA, substitute for coffee, dutiable at 3 cents per pound, (263, T. I.,) 4564. KAOLINE, OR CHINA-CLAY, (see Fining-Earth,) 4927. KAOLINE, OR FINING-EARTH, differing from ordinary kaoline, and used in clarifying wines, liable to duty at the rate of 20 per cent, ad valorem, as "min- eral and bituminous substances in a crude state," (414, T. I.;) 5051. (See 4927. ) KEEPERS of life-saving stations. (See Life-Saving Service.) KENTLEDGE used as ballast dutiable when landed, as "castings of iron, n. o. p. f.," 1440,2082. KEROSENE OIL, on the exportation of, in tin cans, which cans are entitled to drawback, declaration need only be made of the value of the cans ; and the amount of consular fee to be charged for verifying the landing certificate will be determined by such declaration, 3659. KEYS, watch, composed of brass and iron, dutiable as manufactures of, at 35 per cent, ad valorem, (146, T. I.,) 3160. KID-GLOVE, the Stewart, case, opinion of Assistant Secretary French, 3774. KID-SKINS dressed and cut into patterns for gloves, dutiable at 35 per cent, ad valorem, as " manufactures of leather," 3759. KIESERITE dutiable as a mineral * » * substance in a crude state, n. u. p. f., 680. KINDERGARTEN SCHOOLS, materials used in, for the instruction of children, are free of duty as articles specially imported for the use of an institution estab- lished for educational purposes, 2076. KISSENGEN SALTS dutiable as "salts, * » * preparations of, n. o. p. f," at 20 per cent, ad valorem, 2271. (See 2021.) KNIFE-BLADES. 180 LABOEATOKIES, COLLEGE. KNIFIi-BIiADES. — Pocket-knife blades are dutiable as " manufactures of stool, n. o, p. f.," and not as " penknives, jack-knives, and pocket-knives," 1363. KNIGHTS OF MALTA, where books relating to the secret work of the order of, were sought to be admitted to free duty, the Department refused the appli- cation, there being no proof before it that the order in question was incorporated or established for philosophical, educational, scientific, or literary purposes, or for the encoarageraent of the fine arts, 2818. KNIT GLOVES of wool dutiable as knit goods, 3473. KNIT GOODS. (See Shirts and Drapers, 5430. ) Certain "cricket sashes," knit of wool, dutiable at 50 cents per pound and 35 per cent, ad valorem, (243, T. I.,) 5449. KNIT SHA^WLS. (See Shawls, 5256.) Woollen, dutiable as knit goods, (Schedule L,) 3194. KNITTING-MACHINES held dutiable as manufactures wholly or in part of steel, 990. KNIVES. (See Penknives; Machine-Knives.) Putty, are dutiable as "manufactures of steel, n. o. p. f.," and not as "cut- . " 41. small, made of base metal, and intended as playthings for children, dutiable as " toys," at 50 per cent, ad valorem, 2632. KRAPFL ACH. ( See Madder Lake. ) KRESERITE, an article containing epsom salts to a great degree, and largely used in the manufacture of suQh salts, dutiable at 20 per cent, ad valorem, as a mineral substance in a crude state, n. o. p. f., 1846. LABELS. — All packages of case goods entered for immediate transportation with- out appraisement shall have affixed thereto a label showing the ports of impor- tation and destination, name of importing vessel, date of landing, number of bonded cart or dray used in transferring the goods, name of discharging inspec- tor, name of common carrier to whom goods are delivered for transportation, date of shipment, and name of shipping inspector, 3507 ; such labels to be placed on all cases, casks, bales, boxes, and other packages, of whatever description, containing merchandise of value forwarded under immediate-transportation bond, 3623; except on boxes of raisins, boxes of tin-plate, boxesof figs, hogsheads, boxes, and bags of sugar, boxes of soap, barrels of fish, bags of seeds, casks of soda ash and caustic soda, and bags of salt, 3812; and excepting crates contain- ing crockery, bales of wool, and bundles of iron and steel, 4342. dutiable as "printed matter," at 25 percent, ad valorem, (290, T. L,) 745, 3941,4221. (See 4432, correcting clerical error in 4221. j of fotton and rubber dutiable at 35 per cent, ad valorem, as "other fabrics com- posed wholly or in part of India-rubber, n. o. p. f.," 1875. ordinarily known and designated as printed labels, although prepared for affixing to any surface by some adhesive substance, are properly classified as printed matter, 1954. upon samples retained by appraisers will have noted thereon the number of the invoice referring to the sample taken, the invoice designation or description of the merchandise, and any other particulars which may be of use, 2991. LABORATORIES, COLLEGE, chemicals imported to be used in, for scientific and educational purposes, are free of duty as "philosophical and scientific ap- paratus, instruments, and preparations," 2802. LABRADOR. 181 LAMBREQUINS. LABRADOR, the products of the fisheries of, are free of duty iinder the Treaty of Washington, 1981 ; contra, 1742. LACE, (see Cotton Thread,) 5223. Certain lace bed-spreads, &o. , made of flax thread upon a frame with a needle are not thread-lace, but dutiable at 40 per cent, ad valorem, as " all other manufact- ures of flax, or of ■which flax shall be the component material of chief value, n. o.p.f.,»(41, T. L,)5419. collars, (see Collars,) 4986. composed entirely of cotton held dutiable as "thread lace," 1639; contra, 2128. Duchess, dutiable at 35 per ceiit. ad valorem, 3912. fichus and collars, (see Cotton,) 5457. Linen cheney, dutiable as "other manufactures of flax, or of which flax shall be component material of chief value, n. o. p. f.," 1615. Linen torchon, mq-de by. hand and coarser than thread-lace, which is made on cushions, dutiable at 40 per cent, ad valorem, 35.58 ; overruled, 5215. Linen yak, dutiable as a manufacture of flax, n. o. p. f., at 40 per cent, ad va- lorem, (41, T. I.,) 3243. made of flax, not torchon lace, made by hand, but imitation torchon lace, made by machinery, dutiable at 40 per cent., as "manufactures of flax, n. o. p. f.," (41, T. L,) 5360. made of silk dutiable at 60 per cent, ad valorem, when imported after act of Feb- ruary 8, 1878; imported ^rJor to said act, dutiable at 39 per cent, ad valorem, as "thread lace," 3583, 1907. ' shawls, worsted, dutiable as " wearing-apparel of every description * * * com- posed wholly or in part of wool, worsted," &c., 1871, 1855. (See 1525.) silk and cotton, cotton over 25 per cent, in value, dutiable at 50 per cent, ad va- lorem, 4146. silk, beaded, the beads constituting merely an ornamental addition to the lace of comparatively trifling value, dutiable as a silk lace, at 60 per cent, ad valorem, 2141. Torchoa, dutiable at 40 per cent, ad valorem, 3912; overruled, 5215. Wool guipure, dutiable at 50 cents per pound and 50 per cent, ad Valorem, (248, T. I.,) 2276. Yak, dutiable at 50 cents per pound and 35 per cent, ad valorem, as " manufactures of worsted, n. o. p. f.," 4360. LACE, COTTON, dutiable at 35 per cent, ad valorem, (9, T.I.,) 2796, 2128. LACE TIDIES, a portion not made of thread lace and a portion made of thread lace, being completed articles, and not mere laces, dutiable at 40 per cent, ad valorem, as "manufactures of flax, n. o. p. f.," (41, T. I.,) 5482. (See 5215, 5322. 5457.) LACE TRIMMINGS, beaded, (see Embroideries,) 5326. LAMB-SKINS, (see Skins, Lamb,) 4965. Dressed, whether Astrachan or Persian, which are used for the same purposes as fur, and are imported almost, solely by fur houses, dutiable as "dressed furs on the skin," at 20 per cent, ad valorem, (381, T. I.,) 717. Persian, pickled, but not dressed, free of duty, 4185. LAMBREQUINS of silk velvet, embroidered with gold and silver, dutiable at 3S per cent, ad valorem, 3974. LAMP-CHIMlsTEYS. ] 82 LEADS. LAMP-CHIMNEYS, glass, cut into lengths, with the ends ground or levelled, dutiable as " glass, cut," 1468. (Treasury Regs., 1857, 56S ; Biuns va. Lawrence, 12 How., 9; and see 1974, 3030.) LAMP-SHADES, (see Glassware,) 5441. LAMPS made of brass and glass dutiable at 40 per cent, ad valorem, under the provision for "all manufactures of glass, or of which glass shall be a component material, n. o. p. f ," 3091. Ceremonial, not used for ordinary purposes of illumination, and not carried in the hand, but lighted only as a ceremonial act in the performance of religious ser- vices, are dutiable, 4312, 2290 ; when carried or held in the hand in the perform- ance of religious ceremonies, free of duty, as "regalia," 2005. LANDING CERTIFICATES. (See Certificates, Landing.) LANTERNS, magic, vrith views, imported for presentation to Sunday-schools, are dutiable, 2702. magic, cheap, dutiable as " toys," at 50 per cent, ad valorem, 2569. Painted glass plates for, dutiable at 40 per cent, ad valorem, as "paintings on glass," (15, T. L,)2319. Photographic slides for, being pictures on glass plates made by a photographic process, dutiable at 40 per cent, ad valorem, as " manufactures of glass," (34, T. L,) 2633,2707. ' LAPTTLINUM dutiable as a crude drug, at 20 per cent, ad valorem, (342, T. I.,) 3168. LAVENDER WATER, when manufactured of materials of which alcohol or dis- tilled spirits form the base, dutiable at |3 per gallon and 50 per cent, ad valorem ; when containing no alcohol, dutiable as a cosmetic, at 50 per cent, ad valorem, 1776. LAWN-TENNIS BALLS. (See Tennis-Bails.) LAWS, NEUTRALITY, collectors of customs directed to enforce th^, 4056. LAWS, STEAMBOAT, penalties for violations of, to be exacted by collectors or other chief ofSoers of customs, and all inspectors within the several districts ; but these officers should, where it is practicable, submit the facts in each case to the district attorney, and take his opinion before action, 4207. Eelative to the place and manner of painting the names of steam-vessels on them, promulgated, 4222. Two copies of, to be supplied to each vessel inspected. A penalty of |20 attaches to a failure by masters of passenger-steamers to keep the laws on hand, or a refusal to exhibit them upon the reasonable demand ofa passenger, 4050. LAY FIGURES of artists free of duty, as "professional instruments," 876. LEAD. — Certain old tea lead held to be dutiable as " old scrap lead, fit only to be remanufactured," 1435. Sugar of, dutiable as "acetate of lead," 411. Where certain refuse lead, costing only 5 cents a pound was run into bars, and it was attempted to enter such lead as "old lead, fit only to be remanufactured," held that it was properly dutiable as "lead in pigs and bars," 532. iiEAD ASHES containing a large per cent, of lead, dutiable at H cents per pound, by assimilation to lead ore, 3649 ; contra, 556. LEADS for pencils, not heing black lead, but pencil points, manufactured of plum- bago or graphite, not ^ met^il, but a mineral substance, dutiable as " manufact- ured articles, n. o. p. f.," 2517. LEAD SEALS. 183 LiiGAL-TENDER. IiEAD SEALS. — Common carriers must reimburse tlie Government for tho cost of lead seals placed by customs officers on cars or vessels conveying mercliandise in bond, 4912. IiEAF, COMPOSITION-METAL, differs from Dutcb metal in leaf, in that it is made of better quality of metal. They are both beaten in gold-beaters' moulds, but the compositiion-metal'leaf is beaten in new or perfect moulds, the same as goldleaf, while the Dutch-metal leaf is made in old or defective moulds, &c., 2113. LEAF-TALLOW, not melted or drawn, dutiable at 1 cent per pound, as "beef" or " tallow," 4357. LEAKAGE. — No allowance will be made for damage incurred by merchandise in warehouse by leakage in the roof of the warehouse, 2098. LEASING of premises for customs and other purposes. Application for authority to lease should be made sixty days before expiration of existing leases, and must be accompanied by a statement exhibiting the following information : (1) A list of all rooms and buildings rented in the district, the purpose and periods for which rented, and price paid; (2) necessity of leasing the premises; (3) that the premises are suitable for the purpose proposed; (4) that the rent is the lowest iit which suitable premises can be obtained ; (5) that lessor can give a valid lease, 3947. LEATHER. (See Shoe- Vamps.) Certain calf-skins held to be entitled to rebate of 10 per cent, under section 2503, R. S. Gloves or mittens not included in the category of "leather" or "manu- factures of skin or leather," not entitled to such rebate, 4590. embossed in designs, not dutiable as works of art, but as a manufacture of leather, ij . u. p. f. , at 35 per cent, ad valorem, 3668. game-bags, with flax nettings, flax being the component material of chief value, dutiable at 40 per cent, ad valorem, as "manufactures of flax, or of which flax shall be the component material of chief value, n. o. p. f.," 4329. jackets lined with wool are dutiable at 50 cents per pound and 40 per cent, ad valorem, as "clothing, ready-made, and wearing-apparel, of every description * * * composed wholly or in part of wool » » * made up or manufact- ured, wholly or in part, by the tailor * * » or manufacturer," (247, T. I.,) 5373. (See 4785.) New scrap, cannot be admitted to free entry as "old scrap leather," but is duti- able according to the character of the scrap, 1847. Paintings on, dutiable at 10 per cent, ad valorem, as "paintings, n. o. p. f.," if the professional work of an artist, 3037. pouches for holding smoking-tobacco dutiable at 75 per cent, ad valorem, as "smokers' articles," 4383. strips intended for the manufacture of fly-nets dutiable at 25 per cent, ad va- lorem, under the provision for "all leather and skins, tanned, n. o. p. f.," 3355. waste, consisting of scraps of leather pressed together and enclosed between two thin skins of leather, in imitation of sole-leather, dutiable under the provision for "manufactures and articles of leatber," and not as " sole-leather," 1453. lECTURNS, brass, imported for churches are not entitled to free entry as "re- galia," 1826. LEGAL-TENDER quality of the currency of the United States, promulgation of statutesrelating'to, 3736. LEMON-PEEL. 184 LICENSESi Subsidiary silver coins are not,' when the amount to be paid is more than five' dollars, 3725. LEMON-FEEL, candied, dutiable at 35 per cent, ad valorem, under the provision for "comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses, n. o. p. f.,"(327, T. L,)1370. LENSES of foreign manufacture, imported and returned for repairs, and again imported, are dutiable on such reimportation as when first imported, 2104. LETTERS brought in vessels from foreign countries. Officers of the customs who examine letter-bags brought by a vessel from a foreign country will demand of the masters all letters not in bags brought by the vessel, and after marking all such letters as on examination without opening he may suppose to contain any dutiable merchandise, "suspected to contain dutiable articles," they should place them in an envelope, with the customs seal affixed, and deliver them to the master, who will obtain from the postmaster and deliver to the collector of customs a receipt therefor, 3509. LIBRARIES. — Alibrary which has six branches, each one being semi-independent, but all the branches being governed by one board of trustees, can import but two copies of a book, map, or chart in the same invoice, the diiferent branches; being regarded as forming one library, 2567. LICENSE FEES of officers of steam-vessels reduced by amendment of section 4458, R. S., 5192. LICENSES as engineers of steam-vessels will not be issued to minors, 3814. as masters, pilots, &c., of steam-vessels cannot be refused to naturalized citizens who reside in Canada during closure of navigation, because of such residence, 5232. as masters of steam-vessels, issued only to citizens of the United States, 4406. Failure to surrender expired. For failing to surrender an ordinary license when expired, the penalty is, on certain contingencies, $50, (section 4328, E. S.) For sailing upon an expired license, the penalty is a penal tonnage tax of $1. 30 per ton at every port where the vessel enters, 2^5, 2399 ; but no penalty attaches tO' a vessel for a failure to renew an expired license, 987. for vessels for the fisheries should not be issued except to such as make a business of catching whales, cod, or mackerel, 4520. for yachts, (see Yachts,) 5177. of pilots. Pilots acting under a State license are required also to have a license issued by the United States, 4141. ■ of pilots, regulations for indorsing upon, the fact that they have been examined! for color-blindness, 4463. of pilots, whose routes extend beyond the jurisdiction of the board issuing, must be referred to the board of local inspectors having jurisdiction of the remainder of their routes, 3870. Schedule of fees for issue of, 4100. Vessels of under twenty tons, not engaged in trade or the fisheries, are not re- quired to be licensed. It is advisable, however, for yachts of less than twenty tons burden to take out a license to avoid protracted inspections, &o., 3994. When application for a license is made for a vessel, and the master-carpenter's certificate to show who built her cannot be obtained, the' first owner should make a sworn statement of all the facts concerning such vessel, and of his in- LICHI FRUIT. 185 LIFE-SAVING SERVICE. ability to procure the master-carpenter's certificate. Failing this, such a state- ment must be made by the owner applying for license, 4296. Yachts under twenty tons burden require no, 3957. IiICHI FRUIT, dried, dutiable at 10 per cent, ad valorem, as " fruits, n. o. p. f.," (361, T. I.,) 3162. IiICORICE PASTE dutiable at 10 cents per, pound, 1882, 1531. LIEBIG'S EXTRACT OF MEAT, not being the prepared meat of commerce which is specified in the tariff law, dutiable as a non-enumerated manufactured article, 1059. LIEN, mechanic's. A lien given by the law of a State against vessels must be en- forced under the provisions of the law itself, and no customs ofiScer will be made the instrument for preserving or enforcing such lien. Collectors will not record such lien, unless the law directs that it shall be recorded at the custom-house, 3527. for railway freight. The Department cannot issue a regulation requiring or per- mitting the detention of goods for the benefit of railroad companies until the inland freight thereon is paid, 3630. Freight, on importations. Collectors cannot refuse to deliver goods to importers because of an existing lien for freight on merchandise forming part or the whole of a previous importation. If the freight, however, be due on the particular merchandise sought to be detained, he may refuse to deliver the merchandise (section 2981, R. S.) when properly notified, 3453. IiIENS FOR FREIGHT may be accepted by the collector of customs, filed before the discharge of the goods, as the goods are constructively in his possession. On disagreement of parties as to sum due, the collector may deliver the goods on payment of the freight due, as shown by the appraiser's returns, 4458. Notices of liens for freight on merchandise entered for immediate transportation, and transit merchandise, cannot be entertained by customs officers, 5353. ' on goods sold as unclaimed, in two lots. Freight due on one lot only can be de- ducted from the gross proceeds of the sale of such lot, unless both lots be found to belong to one person or firm, in which case the freight due on both may prop- erly be paid from the aggregate proceeds of the sale of both, 4579. LIFE-BOATS on steam-vessels. Rules of Board of Supervising Inspectors must be complied with, 5330, 5335, 5339. LIFE-PRESERVERS. — Passenger-steamers engaging in excursions must have, in addition to their regular life-saving equipment, a life-preserver for each addi- tional passenger, or its equivalent, 3870. LIFE-RAFTS and floats, carrying capacity of, to be rated in ratio of one person toi every three cubic feet for ocean-steamers, and two cubic feet for other steamers ; must have oars and life-lines, 3870. LIFE-SAyiNG- SERVICE, enumeration of stations, with their location, 3786. In North Carolina it is the duty of officers of the, to deliver property saved from wrecks to the commissioners of wrecks for the proper district whenever such property shall be claimed by them ; and if not claimed, it might be well to notify such commissioners to come forward and claim the property, 4277. Keepers of stations have power to act as inspectors of customs; must notify regu- lar customs officers of the ca;sting ashore of merchandise presumably of foreign origin, and exercise supervision over such cargo until the arrival of the regular LIGHT-HOUSE. 186 LIMESTONE EOCK. customs officials; shall take sucli measures to prevent smuggling as may be within their power ; must make complaint of violations of customs-revenue laws, 3629. Publication of the act reorganizing the, 3642. Statistics of marine disasters to be furnished the Superintendent of the, by cus- toms officers, 3645. LIGHT-ETOXTSE, ESCANABA, change of color of the light, 1025. IiIG-HT-HOUSE ESTABLISHMENT, officers of the, will make a separate and distinct account of expenditures and receipts relating to each appropriation, 2923. Directions relative to light-house accounts, 1784. Directions to officers relative to brieting communications, 3882. Regulations regarding lights, beacons, and buoys in the northern and north- western lakes and their adjacent navigable waters, 4486. Separate accounts to be kept with each light-station, vessel, and depot, 1083. LIGHTS at Gibraltar, 1395 ; at Cleveland, Ohio, 1395 ; at Mobile, Ala., 1396 ; at Brown's Head, Me., 1411. on small boats, 4793. (See Row-Boats.) on small steamers, regulations relative to, 3838. on pilot-boats. The white light required under section 4233, E. S., to be shown by pilot-boats may be hoisted to a stay or set in any position that will secure a substantial compliance with the object of the law, which is the carrying of a distinguishing white light at or near the height of the mast-head while the boat is on her station, 3585, 3000. Regulations relative to, on steam and sailing vessels, 1696. (See Side-Lights. ) " LILIES OF THE VALLEY" not considered as bulbous roots, and therefore should be classified a,B plants, subject to a duty of 20 per cent, ad valorem, 4419; contra, 2761. LIME, hydraulic, dutiable at 20 per cent, ad valorem, by assimilation to Roman cement, 3517. Shell, made by burning sea-shells, dutiable at 10 per cent, ad valorem, the same as lime obtained by burning the common limestone, 2894. Sulphate of, ground, is dutiable as a manufactured article, u. o. p. f., at 20 per cent, ad valorem, 2159. LIME-FRUIT TABLETS. — Candy not colored, but simply impregnated with the pure juice of the lime, dutiable at 10 cents per pound, as "sugar candy, not colored," (179, T. I.,) 5420. LIMES in salt are dutiable as "pickles," at 35 per cent, ad valorem, (166, T. I.,) 5190. Pickled, dutiable as pickles, 708. LIMESTONE in the rough state as taken from the quarry dutiable at 10 per cent, ad valorem, under section 2516, E. S. When imported in suitable sizes for building purposes, and presenting the appearance of having undergone a process of manufacture by cutting after it is taken from the quarry, dutiable as "build- ing-stone," (510, T. I.,) at a duty of |1.50 a ton, 2890. LIMESTONE ROCK, ground, mixed with asphaltum, dutiable as asphaltum, at 25 per cent, ad' valorem, under section 2499, R. S., asphaltum being the mate- rial paying the highest rate of duty, 3792. LliMlTATION, 187 LINSEED. lilMITATION of one year within which reliquidations of entries may be made, be- gins to run from the time the entry was made, 3972. IiINEN coatings, so called, invoiced as white linen ducks, and generally used in the manufacture of pantaloons and waistcoats, held dutiable as " mannfabtures of flax," the same not being commercially known as coatings, 1780. curtains edged with lace, (see Curtains,) 5322. doilies; towels, and napkins, cut apart and ready for use, which aj;6 bought and sold by the dozen, when valued at 30 cents per square yard or less, are dutiable at 40 per cent, ad valorem, (41, T. I.,) 4072; reversed, 4267. glass-cloths, imported in pairs, joined together by a fringe, costing under 30 cents per square yard, dutiable at 35 per cent, ad valorem, 421!i. handkerchiefs dutiable as "handkerchiefs, " * * manufactures of flax, * * » valued at 30 cents or less per square yard," at 35 per cent, ad valorem, 2685. handkerchiefs in the piece, embroidered or not, dutiable as "handkerchiefs," (41, T.I.,) 3709, 1051. handkerchiefs made up and ready for use, emhroidered, dutiable, if embroidered . to a sufficient extent to be recognized commercially as embroideries, as " em- broideries," that classification prevailing over that of manufactures of flax, 3709. handkerchiefs unembroidered, hemmed and ready for use, dutiable at 40 per centi ad valorem, as "manufactures of flax, n. o. p. f.," 3709. lace, torchon, made by hand and coarser than thread-laces, which are made on cushions, dutiable at 40 per cent, ad valorem, 3558. Manufactures of, embroidered with cotton or linen, dutiable as " embroideries,'' at 35 per cent, ad valorem, 3594. or flax thread classified under provision for "flax or linen thread," at 40 per cent. ad valorem, (41 T. I.) The thread was "too hard-twisted" for ordinary use as yams, and its appearance indicated that it was to be used as a twine or thread, 4877. sheets and pillow-shams, costing over 30 cents per square yard, embroidered by being hemstitched and " blocked," are not "embroideries," dutiable at 35 per cent., but "linens," dutiable at 40 per cent, ad valorem, (41 T. I.,) 5101. towels, imported in pairs and joined together by a fringe, when of a value of 30 cents or less per square yard, dutiable at 35 per cent, ad valorem, 4182. ' yak lace dutiable as a manufacture of flax, n. o. p. f., at 40 per cent, ad valorem, (41, T.I.,) 3243. yarn, (see Salmon-Net Twine,) 4967. yarn or twine, (see Yarn,) 4948. LINENS. (See, generally, 1945.) IiININGrS. — Mohair or worsted serges, which are used [for lining coats, &c., not being dutiable as "women's and children's dress-goods," nor "real or imitation Italian cloths," are dutiable as "manufactures, in whole or in part, of worsted, " 1813. LININGS, BARREL, when finished and ready to put on barrels, dutiable as "manufactures of wood," at 35 per cent, ad valorem, 3903. LINOLEUM, differing only from the common oil-cloth of commerce in having powdered cork mixed with the oils with which the canvas is covered, dutiable at 45 per cent, ad valorem, as "bil-cloth for floors," 3560. LINSEED, extra bags enclosing, not dutiable, it appearing that linseed is usually imported enclosed in two sacks to prevent leakage, 3203. LINSEED-OIL. 188 LIQUORS, MALT; IiINSESD-OIL specially treated and prepared for artists' use, and not the article commercially designated as linseed-oil, dutiable at 50 cents per gallon and 25 per cent, ad valorem, as "varnish," 3473. LIQUIDATION. — As the taking of bonds to produce certificates to the value of curreucy is not required by law or the regulations of the Department, a liquida- tion of an entry subsequent to the giving of such bonds, and prior to the pro- duction of the certificates, is final and conclusive in the absence of due protest and appeal, 2509. Errors in, arising solely upon errors of fact, shall be brought to knowledge of col- lectors of customs within ten days from the date of discovery. (Act of March 3, 1875.) Although the form of notice is prescribed by the act, it has generally been construed to mean that it shall be in writing; failing in which, very strict proof that other notice has been given must be oifered, 2775. of an entry made on a pro forma invoice prior to the receipt of the certified in- voice does not affect the rights of the parties, and reliquidation may be made on receipt of the certified invoice, 4234. Withdrawal of goods from warehouse prior to liquidation, 1859. LIQUIDATION OF ENTRIES.— The act of June 22, 1874, provides that when duties shnll have been liquidated and paid, and the merchandise has been de- livered after the expiration of one year, such settlement of duties shall, in the adsence of fraud, be final and conclusive. Where an entry was made and the estimated duties paid thereon, and on the liquidation of the entry the proper duty was found to be in excess of the deposited duties by $79.82, but by mistake the customary notice of liquidation, posted in the custom-house, indicated that the entry was liquidated without change. Mid, on discovery of the error several years after the liquidation, that although there had been a liquidation there was no payment of the full amount ascertained to be due, and consequently there had been no final settlement under the statute, 2884. The failure on the part of an importer to receive notification of the liquidation of his entries is not of itself sufficient excuse for his omission to protest and ap- peal, 743. The liquidation of-an entry of which an importer should take notice for the pur- pose of protesting or appealing therefrom, takes place in the case of goods which have been entered for warehouse, when the withdrawal entry for consumption is made, 2809. (Westray va. U. S., 18 Wall., 322.) " Under the ' act to increase duties on imports,' &c., passed June 20, 1864, the col- lector is under no obligation to give notice to the importer of his liquidation of duties on nierchandise imported. The importer who makes the entries is under obligation himself, if he wishes to appeal from it, to take notice of the collector's settlement of them. The right of the importer to complain or appeal begins with the date of liquidation, whenever that is made." (Westray ds. U. S., 18 Wall., 322.) LIQUORS, drawback allowed on, when duties have been paid, only on the quantity and proof of the article actually exported, 4264. in fancy bottles. (See Bottles.) IiIQUORS, MALT, duty to be assessed upon, on the basis of the wine-gallon, 4068. must be imported in casks or packages, (other than bottles,) holding liquor in immediate contact with their sides when imported, of not less capacity than fourteen gallons, 880, 2952; but such casks or packages need not be full, 3191. LIQUORS AND WJNES. 189 LOBSTERS. LIQUORS AND V/INES, imported, eight tacks to be used iu addition to glue or paste, iu stamping of, (circular of March 25, 1879, amended,) 4920. LIQUORS, IMPORTED, regulations relative to the stamping, inspection, mark- ing, and branding of, 3939, 4086, 4087, 2461. Stamps not required upon, when bottled and imported in cases, 3962. LIRA, Italian, valued at 19f cents, 2657. LIST of bonded warehouses, 3439, 3570. of common carriers whose bonds were approved prior to January 31, 1872, 1012. of common carriers, whose bonds were approved prior to March 23, 1878, 3521. Correction of, 3574. of Life-Saving Service stations, 3786. of rates of drawback, 4350, 3504, 3374, 1326, 800. Alphabetical, of vessels, directions for preparing, 4007, 3563, 3183, 2636, 1769. of the vessels licensed for the fisheries in different districts to be forwarded by the collectors to the Department, stating what fishery each vessel is engaged in, and whether fishing in foreign waters or not, 3698. LISTS, passenger, only sfeam-vessels need keep, (section 4467, R. S.,) 2903. Passenger, to be transmitted to the chief of the Bureau of Statistics, instead of to the Secretary of State, 1828. LITHOGRAPHIC fashion-plates dutiable at 25 per cent, ad valorem, as " printed matter," 3941, 2705, 1721 ; contra, 3100, 1898. prints on plain paper, not further manufactured than by the printing thereon, du- tiable as "printed matter," 3941, 4221; contra, 3074, 2950, 3100, 3140, 1898. (See Arthur vs. MoUer, 7 Otto, 365 ; also, 3822.) printing, mul^ers for, 5048. (See Color-Stones.) stones, engraved, are not entitled to free entry under the provision for such stones "not engraved,'' though the engraving thereon may be old and worthless, 1925. views enclosed in book-covers and assimilating to engravings, dutiable as such, at 25 per cent, ad valorem, 2845. LITHOGRAPHS, embossed, all, which have not such value as works of art as would ordinarily cause them to be preserved in the form of pictures, and all, designed to enter into the manufacture of other articles than books, dutiable at 35 per cent., as " manufactures of paper," 3691, 2950. LIVE ANIMALS not to be shipped except after inspection and issuing of a cer- tificate of freedom from contagious or infectious diseases, 3867. LIVESTOCK. (See Animals.) should not be confined in oars without food and water for a longer period than twenty-eight consecutive hours, 3561 ; need not be removed from the cars if water, food, space, and opportunity for rest can be given the animals in the cars, 3607. Transportation of. The railway company iu whose cars the transportation of live-stock is made, or the master of a ship, conveying the same from one State to another, is required to water, feed, and otherwise care for the animals only in default of the owner or person in charge of the stock doing so. . In such oases ,the railroad company or shipmaster has a lien upon the animals for the care given, 3561. - LOADED CARTRIDGES. (See Cartridges.) LOBSTERS, canned, put up fresh and not preserved in oil, imported into the United States, being the product of Canadian fisheries, &c., are entitled to free entry under the Treaty of Washington, 1622. LOCAL, INSPECTORS. , 190 LUMBER. caught in Canadian waters by American fishermen, and canned in domestic cans on hoard the vessel and hrought into the United States, are entitled to free entry, 4413. LOCAL INSPECTORS OF STEAM- VESSELS and supervising inspectors, receiving more than ^1,000 per annum must devote their whole time to their official duties. Such officers receiving less than $1,000 may, however, when not officially employed, engage in other occupations that do not interfere with their official duties, 3474. Appeals from decisions of, should he made to the supervising inspector of the district in first instance, 5281. may obtain data as to length, breadtb, depth, and tonnage of vessels from the cus- toms papers of the vessels, 4928. will examine license books of steam- vessels semi-annually. Regulations requiring customs officers to do this revoked, 4799. LOCKS, iron, with a steel spring, dutiable at 45 per cent, ad valorem, as "man- ufactures in part of steel," 3336. Brass, with a steel spring, dutiable at 45 per cent, ad valorem, as "manufactures in part of steel," 3336. (See decision of Oct. 3, 1864.) LOCKS, GUN, dutiable as " raannfactures composed in part of steel," at 45 per cent, ad valorem, (91, T. I.;) not dutiable under the provision for "muskets," &c., (420, T. I.,) 4969. LOCKS AND SEALS, regulations for the use of customs, 4106, 3341, 3303, 2876, 2766, 2665, 2691, 2359, 4373. LOCOMOTIVE TIRES, or parts thereof, dutiable at 3 cents per pound, whether composed of steel or iron, 3710, 3758 ; contra, 1439. LOGS cut on American soil by an alien, sawn into lumber in New Brunswiclc by such alien, and sold to an American citizen and by him imported, are dutiable, 4300, 3071. Round and unmanufactured, free of duty, 841. LORILLARD, PIERRE, Epsom cup of (See Epsom Cup.) LOST TREASURY CHECKS, regulations relative to daplication of, 3393. LOZENGES, Vichy, intended to be used medicinally, but not being proprietary, or prepared according to any private formula or secret art, held dutiable as " medi- cinal preparations, n. u. p. f.," 1646. LUMBER, (see, generally, 2348; also, Rails; Sash Stock; Timber; Cabinet-Woods; Woods; Heading; Handle-Bolts; Telegraph-Poles ; Ship-Timber; Logs,) 4983, 4958. As the law prescribes certain rates of duty on sawed lumber by the thousand feet, hoard measure, all such lumber, whether over or under one inch in thickness, should be reduced to inch measure for the purpose of such assessment of duty, 1870. Black walnut, cannot be admitted to free entry, as a "cabinet-wood," 2044. cut on American soil by an alien, sawn in New Brunswick by such alien, sold to an American citizen and by him imported, is dutiable, 4300, 3071 ; but lumber cut in Maine by an alien and by him sold to an American citizen, who exports it to Canada, has it sawn there and returned to the United States, is not dutiable, (section 2508, R. S.) 2217. Handle-bolts of wood, 1540. (See act Feb. 8, 1875, sec. 8.) Measurement of, imported at ports on Canadian frontiers, 1636, 1691. " LYNDON" HOES. 191 MACHINERY. Measurements of: If i inoli aud less than f mcl], as ^inoli; if | inoli aud less than f inch, as f inch ; if f inch and less than | inch, as f inch ; if ^ incli and less than li inches, as 1 inch; if IJ inches and less than 1^ inches, as IJ inches; if 1^ inches or over, in the same manner, by J-inch variations, 51)79. Pine slaths, being pieces of pine lumber twenty-seven inches in length, three and three-eighths inches in width, and five-eighths of an.inch in thickness, dutiable as "pickets and palings," at 20 per cent, ad valorem, (219, T. I.,) 2045. Planed, dutiable at $2 per thousand feet, board measure, besides 50 cents per thousand feet of surface feet planed, 3959. Refuse spruce, unfitted for the uses to which lumber is usually applied, and in- tended for use in the manufacture of pap(^r-p ulp, is free of duty, under the pro- vision for "poplar or other woods for the manufacture of paper," 3769. sawn into ordinary shapes only, classified as sawed lumber, at $2 per thousand feet, (215, T. I.) Lumber sawn into shapes for use especially as wagon-tongues, &c., dutiable at 20 per cent, ad valorem, 4871. Small cedar trees, with the branches lopped off, from sixteen to eighteen feet in length, and from four to six inches thick at the butt, tapering to the end, are not embraced in the term "timber" as used in the free list, but are dutiable at 20 per cent, ad valorem, as "wood, unmanufactured, n. o. p. f.," (228, T. I.,) 3204, 1582. The Department holds that the provision for "sawed boards, plank, deals, and other lumber of hemlock, whitewood, sycamore, and bass-wood," is limited to the lower grades of lumber sawed frpm those woods, and that pine lumber is necessarily included in the other varieties charged with the higher rate of duty, 2102. Where lumber was dutiable at a certain rate per thousand feet, board measure, it was held that if such lumber was in any instance less than one incl; thick it should be considered as one inch thick for the purpose of assessing duty, 1311. "White poplar," or so-called "balm-wood," classified as "whitewood," at fl per thousand feet, (214, T. I.,) 4908. with plain or dressed edges. The additional duty provided for in 215, T. I., is to be collected only when the sides are planed, and not when the edges merely, are planed or finished, 4709. ■ "LYNDON" HOBS. (See Hoes.) MACHINE-KNIVES imported for use in the manufacture of beet sugar are en- titled to entry free of duty, under section 2510, R. S., 4561. MACE, oil of, free of duty, 2506. MACHINERY' adapted exclusively for the manafaoture of goods from the fibre of the ramie, jute, or flax, free of duty from July 1, 1875, to July 1, 1877, (act of February 8, 1875,) 3159, 2371, 2499. which is used for balling flax thread in a peculiar- manner, so that it can be used upon sewing-machines without rewinding, is not free of duty, 3193. A machine for making tin cans cannot be imported for exhibition free of duty under the act of June 6, 1878, 3631. Beet-sugar. Filter-linen intended to be used with beet-sugar machinery cannot be admitted to free entry as such machinery,. 2405. Carding, composed principally of iron, but with about 2 per cent, of wood contained therein, held, dutiable as a manufacture of iron, n. o. p. f., 1136. MACHINERY. 192 MACHINERY. Charges for cording and- sealing, examined at mill, to be borne by importer, 5110. Charges for packing. Where the invoice contained an item of 7i per cent, for packing and transportation charges, and the appraiser added 2J per cent, to make the usual charges, and an additional 2^ per cent, penalty, held, that the appraiser's action was correct, 5399. chiefly of iron and wood, though having small portions of steel, does not neces- sarily take the classification as UKinufactures of steel, bnt retains that of manu- factures of iron or wood, according to the leading material; separable values or parts of steel, however, pay duty as mauufactuTes of steel, 1893. for the manufacture of jute. The Department coustrues the 7th section of the act of February 8, 1875, as admitting to free entry such machinery as is admitted into the United States on and after July 1, 1875, for the two years next ensuing; machinery imported prior to July 1, and remaining in bond, would not be ex- empted from duty, 2254. having copper as component material of chief value, dutiable as a manufacture of which copper shall be a component of chief value, (136, T. I.,) 2886, 746. Importation of, for repairs. To allow machinery imported for repairs to enter free of duty, there must be an entry and an accurate appraisal of the merchandise at the port of first arrival in the United States; a bond must be given by the im- porter for its return from the place of repair to the port where it was entered and appraised, within a, period not exceeding six months from the date of im- portation; whereupon a withdrawal entry for exportation will be made and ex- port bond given in the usual manner, said bond to be cancelled on the return of the certificate of landing abroad, 2780. imported for the purpose of being altered and exported. The proposed alterations may be considered in the light of "repairs," under section 2511, R. S., and free entry may be allowed upon the parties giving bond for the exportation of the machinery within six months from the date of importation, 3505. for repairs. A clock is "machinery" within the meaning of section 2511, R. S., 2440 ; 80 is a telegraph instrument, 662. Organs of a foreign make are not, 2432, 1951; soda-water tanks are not, 2917; nor are any kinds of musical instruments; sewing-machines are, 1951. of American manufacture returned from abroad for repairs is entitled to free en- try, 2440. of vessels landed for repairs is not dutiable, 2255. is dutiable according to the materials of which it is manufactured; so that if it be composed entirely of iron, wood, and brass, without any steel whatever, it pays 35 per cent, ad valorem ; but if it is an entirety, and possesses steel as a compo- nent part, no matter how small the proportion, it is dutiable at 45 per cent, ad valorem, as a manufacture in part of steel, 2692, 2361, 29S5. (See 1893.) of American vessels wrecked in foreign waters is dutiable when imported into the United States, ,2282. of domestic manufacture, exported before being used, and set up and used abroad, is not admissible to free entry on its being returned to the United States, as it is not considered in the same condition as when exported, 269, 483; but if such machinery has been used before exportation, its use abroad does not necessarily prevent its free entry on return. It is then a question to be settled by evidence whether its condition has been changed, 2126. (See 638, 2965. ) MACHINERY DEIPPINGS. 193 MAGIC-LANTERN SLIDES. old, althoughpacked in parts and pieces for convenience of transportation, cannot be classified, as " scrap-iron," 3185. Old material having been detached from the machinery and no longer forming a part of it, is subject to duty at the rates to which it would have been liable had it been imported into the country as such old material, 3761. to be examined at mill must be corded and sealed and the packages opened in presence of inspector or examiner, 5072. of iron and steel dutiable at the highest rate at which any of its component parts may be chargeable ; but where the different parts of the machinery are com- posed of different materials which are readily separable in classification and assessment of duty, each will be classified according to its characteristics. Sup- plementary invoices showing the separate value of the component materials may be properly received to aid in determining whether a separate classification and assessment of duty may be properly made, 2361, 4270, 3448, 1008, 982, 746. (See 2300.) of iron and steel, the iron portions being imported by one vessel and the steel parts by another, is alV dutiable at 45 per cent., as a manufacture of which steel is a component part, n. o. p. f., (Schedjile K,) 3085, 3106. (See 2048, 2361, 1934.) " If a merchant import a machine in such condition as regards invoices, packages, &c., as to be an integral whole, it is no doubt to be treated as a single ' manu- facture ;' and whether it be such whole may, within reasonable limits, be de- fined by regulation. But if there be nothing in the manner of the importation thereof to consolidate manufactures of iron and manufactures of steel, the natural meaning of the law requires their separation as much as that of any other items liable to duty," 3319, 3347. When composed partly of steel and partly of iron, brass, leather, &c., and the several parts are separately valued in the invoice and readily separable for classification, the steel portion should be assessed at 45 per cent, ad valorem, and the other portions appropriately, 3855, 3448. (See 1008.) MACHINERY DRIPPINGS. (See Grease.) MADDER. — The provision in the free list for "madder, ground and prepared," does not embrace madder advanced to the condition of a paint or color, 2074. Imitation extract of, composed of alizarine, alumina, and water, dutiable at 20 per cent, ad valorem, as a manufactured article, n. o. p. f. ; is not a " wood lake," 4989. Prepared, not an extract of madder, but a pigment, or "madder lake," dutiable at 25 per cent., (447, T. I.,) 4833. (See 3130.) MADDER-LAKE in the form of a powder dutiable by assimilation to "wood lake," at 25 per cent, ad valorem, 3130. MADRAS CARPETING made of jute on a Jacquard machine dutiable as jute carpeting, at the rate of 8 cents per square yard, (257, T. I.,) and not as "Brussels carpet, wrought by the Jacquard machine," 4861. MAGIC LANTERNS, with views, imported for presentation to Sunday-schools, are dutiable, 2792. Cheap, dutiable as "toys," at 50 per cent., 2569. MAGIC-LANTERN SLIDES, imported by educational institutions for the pur- pose of illustrating lectures to students, entitled to free entry, 4515. 13 MAGNESIA. 194 MAJOLICA. MAGrNESIA, carbonate of. An article need not lie the medicinal carbonate of magnesia sold by druggists, to be classified as, if it is tlie ground magnesite or native carbonate of magnesia, 2875. Citrate of. (See Citrate of Magnesia.) ties, are used as a summer beverage, and not as a medicine, dutiable at 20 per cent, ad valorem, as a manufactured article, n.o. p. f.," 2682,722. Henry's, dutiable at 50 per cent. f>d valorem, as a proprietary medicine, 223, 2738. MAGNESIA CEMENT is not the carbonate of magnesia of commerce, and is dutiable at 20 per cent, ad valorem, as "mineral » » » substances in a crude state, n. o. p. f.," (414, T. I.,) 5304. MAGNETS are entitled to free entry, •nithout limitation as to size or otherwise, (743, T. I.,) 5293. MAIL, importations of books made through, from Canada. Unsealed packages, maybe detained by customs officers for the collection of. the duties due thereon at the first United States office of receipt, 3102. Newspapers imported through the, in unsealed packages weighing not more than two pounds and three ounces, may be delivered without detention by customs officers, provided the postal authorities at the United States exchange offices where such packages are received from abroad declare that the pajicrs consist of newspapers, 3614, 3739; contra, 3700. Regulations relative to importations by, 3956, 4027, 4198, 3516, 3554, 3700, 3263, 3427, 2812, 3001, 2321, 2375, 2555. 1723. MAIL-BAGS sealed by a foreign postmaster may be delivered unopened to the proper postmaster, to be forwarded or disposed of by him as provided for in sec- tion 52 of the Regulations of the Post-Offloe Department, care being takeu that all articles unlawfully imported therein shall be detained by the proper customs officer until special instructions shall be received from the Department in each case, 2663. MAIL, IMPORTATIONS THROUGH. (See Photographs, Importations of.) Collectors are not authorized to release property detained for illegal importation. Application must be made to the Department in each case, 2648. Parties claiming articles valued at less than f50, seized for importation by mail, may apply to the Department for relief, under Title LXVIII, R. S., 3246. MAIL-MATTER, FOREIGN, postage on, to be paid in unofficial stamps, which will be issued to chief clerk of the Treasury Department for the purpose, 3899. MAILS, (see Importations,) 5288. Books in stiff covers, or usually so bound, imported by post, dutiable at 25 per cent. Printed matter embraces magazines, periodicals, &c., in pamphlet form, newspapers, and other similar matter, photographs, and music, the expression "printed matter" being defined by the statutes as including the reproduction on paper by any process, except that of handwriting, of any words, letters, charac- ters, figures, or images, or of any combination thereof, not having the character of actual and personal correspondence, (290, T. I.,) 4837. MAINE. — Boundaries of customs districts changed, 4784. MAJOLICA plates of the renaissance are not entitled to free entry as " antiquities." Dutiable at 40 per cent, ad valorem, as "other stone or crockery ware," (15, T. I.,) 3110. (See 3934, 3580.) MALAGA GEAPE«. 195 MANIFESTS. MALAGA GRAPES packed with sawdust in kegs or other packages are not "perishable articles" within the meaning of section ,291)0, R. S., and may be entered for immediate transportation, 3i304. MALT is bought and sold in Canada on the basis of thirty-six pounds to the bushel, and that weight should betaken in determining the dutiable value and quantity, 4977. MALT EXTRACT, Hoflf's. Dutiable as a '^proprietary medicine," at 50 per cent, ad valorem, (479, T. I.,) 2867, 4834. or Dantzic spruce beer, dutiable at 20 cents per gallon, as "beer," (65, T. I.,) 5372. (See 2338.) should be classified as "beer," 2338. MALT LIQUORS, duty will be assessed on, on the basis of the wine-gallon, contain- ing two hundred and thirty-one cubic inches, 4068. The allowance in lieu of breakage of 5 per cent., provided for by the act of Febru- ary 8, 1875, on certain wines, liquors, &c., is construed to be applicable to malt liquors, 2308, 4289. MANAGING OWNER.— It is proper that an enrolment should issue on appli- cation to the managing owner, and questions of title will be left to be settled in the courts, 1456. MANGANESE, crude oxide of, so called, not being either of the oxides of man- ganese known to commerce, which are comprised in the meaning of that term as used in the "free list, ' is dutiable at 20 cent, ad valorem, as a mineral sub- stance in a crude state, n. o. p. f , (414, T. I.,) 3410. iron, dutiable as "iron in pigs," at |7 per ton, 1991. MANGANESE ORE free of duty. Ore containing 48.50 per cent, of metallic manganese, although that percentage is lower than the standard of manganese ore, will be considered as, 4095. (See 4114.) to be properly subject to classification as manganese ore, the article must con- tain 50 per cent, or over of manganese, in proportion to the entire quantity, and not over 10 per cent, of iron, 4114. MANGANIFEROTJS IRON ORE dutiable as "mineral substances in a, crude state," 3931. MANIFEST not required of cargo of vessels under five tons in burden, 4808. MANIFESTS, amendment of. A manifest of a vessel sworn to by the master before clearance cannot be amended during his absence, 781. Any form of manifest will be considered as substantially complying with the law, in which the articles making up the vessel's lading, inclusive of sea-stores, are accurately set forth, 550. are required on all coasting vessels, 906. A separate manifest must accompany each car-load of bonded merchandise entered for transportation and exportation to Canada, 998. Blank, to be kept on sale by collectors and surveyors of customs on the northern frontiers, 1117. carried by the conductors of cars coming into the United States under consular seal, are not required to be delivered or received at the first customs office iu the United States, but only exhibited to the chief customs officer, " who shall cause the car to be examined, aud, if the seals are intact, shall certify upon the copy of the man- ifest." The place where the manifest is required to be delivered and received, and where the fee of twenty-five cents " for receiving manifest" accrues, is " the MAiflFESTS. 196 MANIFESTS. port of destination.'' A fee of twenty cents, however, is chargeable at the "port of first arrival in the United States," under paragraph 9 in section 2654, E. S., imposing such fee "for debenture or other official certificate, n. o. p. f.," 3098. Fees for receiving certified, of a sealed car laden with merchandise from foreign contiguous territory to be taken ait the port of destination per manifest. Such ees inure to the benefit of surveyor of customs, 38H4. Ferry-boats not required to have, (s'ection 2792, E. S.,) 1147, 1087. Foreign vessels arriving from abroad in ballast are required to have, 549. Indorsement of boarding officers must be made on the manifests themselves, and not upon the separate pieces of paper attached thereto, 3757. Masters of vessels clearing for two ports with a portion of their cargoes destined for each of the two ports, may divide their manifests into two parts, 2874. No fees to be charged for certifying the, of cars sealed by a customs officer pass- ing from one place in the United States to another, through foreign contiguous territory, (section 3007, R. S.,) 1147. not required to be filed by drivers of vehicles from Canada, unless such vehicles contain merchandise subject to duty, 4650. of coasting vessels. The regulations of the Treasury Department require vessels trading between two or more ports in their home districts to be provided with manifests, but no penalty attaches in such case for not having them, 29-18. (See 256,906.) Regulations relative to seizure of goods for omission from, 2069, 2715. Shippers, manifests may be accepted which are signed in the names of the ship- pers, although the subscription may be made and the oath taken by some one else, provided that person is known to be an agent and to be acquainted with the facts, 17i)7. should be required of small boats carrying on trade on northern, northeastern, and northwestern frontiers with foreign countrj, if such boats come within the meaning of the term vessel as given in section 3, R. S., 4400. The master of a vessel, in order to clear for a foreign port, cannot subscribe and make oath to the manifest which the law (section 4200, E. S.) requires to be subscribed and sworn to bj' the owners, shippers, or consignors of the cargo on board, 3261. The penalty for not having, prescribed by section 4360, E. S., is not incurred until the vessel arrives in the district for which she is destined, 3090. The triplicate, of cars passing through Canada, will be filed at the custom-house at the port of arrival after transit, 2096. of each car used in the transportation of goods in bond must be furnished to con- ductors of trains, and must accompany the cars to their destination, 4181. of goods transported in bond must be made out in triplicate ; the third copy should be sent to the chief customs officers at the port of destination, 3779. of immediate-transportation goods. Collectors must verify the triplicate mani- fests. Where merchandise comprised in one entry is sufficient to occupy more than one car, and to require two or more manifests, the triplicates must be attached together, and be covered with one certificate of verification, which must specify in detail the number of cars used, 3882. of merchandise imported on the northern, northeastern, and north western frontiers to be filed only when the merchandise is subject to duty, 4^64. MANIFESTS. _ 197 . MANUEE-SALTS, of vehicles containing dutiable merchandise from adjacent foreign territory required from %he drivers. One manifest may cover importation in two or more vehicles which arrive at a port at the same time in charge of one person, if the document specifies separately in detail the goods in each vehicle, 4929. Where merchandise entered for immediate transportation and exportation in bond to Canada, is transshipped en route and forwarded in separate lots at different times, so that the original manifest does not correspond with the shipments so made, new manifests must be prepared to cover the goods forwarded, 5234. MANIFESTS OF VESSELS, requirements of, set forth at length, 4905. entering or clearing on the northern frontier, 1004. departing for foreign port via a domestic port should not be attached to the con- sular certificate to the clearance, in order that the manifest mayibe taken by the collector at the domestic port without also taking the clearance. Where they are so attached, collectors may be instructed to receive sworn copies of the manifest in place of the original, 3652. MANIKINS manufactured of papier-macM are not free of duty, as "skeletons and other preparations of anatomy," but are dutiable as manufactures of papier- machd, at 35 per cent, ad valorem, 3831, 1767. MANILA INDIGO imported from Aspinwall is subject to the discriminatiiig duty of 10 per cent, imposed by section 2501, E. S., 4057. MANITOBA, entry of imported merchandise for, at Portland, Me. (See Immediate Transportation.) MANUFACTTTRBS from Hawaii, in o.rder to be entitled to free entry under the treaty with that country,must consist of the growthorproduction of the Hawa;iian Islands, 4202. of cotton and jute. (See Cotton and Jate. ) of paper. (See Printed Matter, 4767.) of silk, cotton, and ramie, in the following proportions : silk, 54 per cent. ; cotton, 14 per cent., and ramie, 32 per cent., dutiable at 60 per cent, ad valorem, 4218. of silk and metal. Braids of silk and metal in the proportion of 80 to 270 and of 105 to 255 in value, respectively, dutiable at 35 per cent, ad valorem, as, 4227. MANUFACTURES, DOMESTIC, exported and returned, free of duty. Proper proof must be given that no drawback on the raw material was allowed when the exportation was made, 4153. from foreign material, exported with drawback, dutiable if returned to the United ■ States, 1037. MANUFACTURES, FOREIGN, exported and reimported, are dutiable as when originally imported, 3110, 2081, 2631, 2815, 2104; unless stolen and carried abroad, in which case they are admissible to free entry when returned to their owner. (October 26, 1880, unpublished.) MANURE. — Kalidunger, or dung-salt, if it contains less than 30 per cent, of potash, cannot profitably be used for any other purpose than manure, and may be en- tered free of duty, as a substance expressly used for manure, 715, 561. MANURE-SALTS. — Where the appraising pfacer cannot ascertain whether ma- nure-salts contain more or less than 30 per cent, of free potash, (in which latter case they would be entitled to free entry uiider 715,) the burden of proof is on the importer to show that it has lees, by reports of chemical experts obtained at importer's expense, 4210. MANUSCRIPT. 198 . MAEINE DOCUMENTS. MANUSCRIPT, a, parchment scroll, containing the book of Esther in Hebrew characters, with fancy borders of female figures, &c., which characters and figures, in the opinion of the appraiser, were lithographic productions, enclosed in an ivory case, dutiable at 35 per cent, ad valorem, as a manufacture of ivory, wood, and parchment, 3515. MANUSCRIPTS, old parchment, being old deeds, mortgages, &c., imported for use in the manufacture of gold-beaters' skins, &c., held dutiable as '' non-enumer- ated unmanufactured articles," 1654. MARBLE, appraisements of, at Baltimore, Md., to be made by local appraiser, 3892. imported, measurement of, 5279. in blocks, measurement of. Article 362 of the Regulations of 1870 provides for making an allowance in measuring marble in blocks for rough outsides. The maximum allowance permitted by said article should not be made in cases where, witli regard to the actual condition of the surfaces of the measured blocks, a less allowance can properly be made, 3586. In measuring, 1,000 cubic palms will be estimated as equal to 555ft, cubic feet, 4495. MARBLES, colored glass, dutiable at 50 per cent, ad valorem, as " toys," 3821. MARINE DISASTERS, statistics of, to be furnished to the Superintendent of the Life-Saving Service by customs ofiScers, 3645. MARINE DOCUMENTS. (See generally, 1563, 4571, 2114, 2224, 2215, 2288, 2398, • 2412, 1894, 1548 ; also, Registry ; Enrolment ; Manifests f License Certificates ; Inspection; Admeasurement; Bills of Sale.) A bill of sale of one-fourth of a vessel signed by two or three of the executors of the will of the late owner, and acknowledged by one executor only, should be recorded if such bill would be regarded in the courts as a legal transfer of that portion of the vessel, 1852. An American register cannot issue to a foreign vessel sold for repairs made and supplies furnished; nor do such repairs and a sale therefor, under a decree of a court, entitle such a vessel to receive American papers, 2208. An American- vessel sold to foreigners, and afterwards libelled for forfeiture, can- not be redocumented while proceedings are pending, 1873. As an enrolment or other custom-house document issued under the registry laws of the United States is only prima facie evidence of title, which may be judi- cially questioned, it is not indispensable to the issue of such document, on a change of ownership, that a perfect title in the vessel to be registered or enrolled should be established; the showing of a good jinma/acie title is sufficient, 1.546. A vessel sold by a United States marshal is entitled to new papers upon produc- tion to the collector, of evidence that the party applying for them is entitled to them, accompanied by a bill of sale, which should recite at length her former document, 916. cannot be issued to a vessel when she is absent from the district in which appli- cation for papers is made, and permanent papers cannot be issued to a vessel when she is absent from the home port, 1368. cannot be issued to Canadian bottoms rebuilt in the United States, but such bot- toms, if rebuilt as barges, can be exclusively employed on the rivers and lakes of the United States without enrolment or license, 4214. cannot be issued to foreign-built vessels, 3657. MARINE DOCUMENTS. 199 MAEINE DOCUMENTS. Changes in the documenting of a vessel -will not be made against the remonstrance of a single owner, without satisfactory evidence that the owners of a majority of the shares consent thereto, 2221. Directions as to issue of permanent docuipents to vessels absent from home port, 1S19. (See 1563.) Failure to make renewal of. For failure to surrender an ordinary license when expired, the penalty is, on certain -contingencies, |50, (section 4325, E. S. ;) for sailing upon an expired license, the penalty is a penal tonnage tax of $1.30 per ton at every port where the vessel enters, 28.55, 2399; but no penalty attaches to a vessel for failure to renew an expired license, 987. Issuance of, to American vessels owned in part by aliens. (See Vessels.) Issuance of, to vessels at ports other than home ports must be in accordance with section 4328, E. S., 4493. (See 1819.) Issuance of papers to a vessel when absent from home port. The word "necessary," in the act to which the act of April, 1S74, is an amendment, is construed to em- brace the case of a registered vessel the owners of which desire to surrender her register and employ her in the coasting trade, 1917. Issuance of, on bills of sale of vessels, (see Vessels,) 4606. It is illegal for a collector of customs to accept the surrender of an enrolment and license of a vessel a mouth before their expiration, and in lieu thereof issue a temporary enrolment and license, even though the surrendered documents would have expired before the completion of the voyage of the vessel, 2305. It is proper that an enrolment should issue on application, to the managing owner, and questions of title will be left to be settled in the courts, 1456. luay be issued to vessels built in United States, sold to foreigners, and. repurchased by citizens of the United States, under section 4136, E. S., 5132. must express both the gross and net tonnage, under the act of August 3, 1882, 5429. Mortgages or bills of sale of vessels must recite the names of the vessels thereby conveyed, in order to be entitled to record, 1902. need not be issued anew when a corporation owning vessels changes its name, 5348. Notice of the issue of temporary documents must be sent to home ports of vessels, 3422. of vessels belonging to a company must be in the name of the president or secre- tary only, (see Vessels,) 5010. On surrender of old and issuing of new papers to a vessel, customs officers will in- dorse upon the new papers the amount of hospital dues paid at the time of the surrender, the period for which paid, and the number of officers and crew paid for, 5118. R. S., they will be paid by the Government, 3809. MERCHANT VESSELS, sailing rules for, 3118. trading in the South Sea maj' carry gnus and other arms for the proper and neces- sary protection of such vessels, 3104. MERCHANTS' APPRAISEMENTS should not assume the nature of a judicial inquiry, where judgment is rendered in accordance with the proponderance of testimony on either side, but should be conducted as an investigation by ex- perts to ascertain whether the local appraiser has reported the true and proper market value of the merchandise in question, 2655. MERINO SHAWLS dutiable at 50 cents per pound and 40 per cent, ad valorem, as " wearing-apparel of every description * » • composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals," 2997. MESCAL dutiable as "other sj)irits manufactured or distilled from grain or other materials, and n. o. p. f.,' at lj2 per proof-gallon, 2448. METAL, alloys of, not specifically enumerated, will pay duty at the highest rate imposed upon any of the component metals, (section 2499, K. S.,) 8407. and silk ribbons, metal over 25 per cent, of value, dutiable at 60 per cent, ad va- lorem, as "goods, wares, and merchandise of which silk is the component part of chief value," (192, T. I.,) 2672. Braids of silk and, containing silk in the proportion of 80 to 270 and of 105 to 25.'>, respectively, dutiable at 35 per cent, ad valorem, as "manufactures of metal, ' 4227. Old, from an American vessel sold abroad after being wrecked, such metal not being imported by or returned to the person or persons owning the vessel at the time of the wreck, is dutiable, 4327. thread, dutiable at the rate of 25 per cent, ad valorem, 3462. METAL, DUTCH. (See Dutch Metal.) METAL-LEAF COMPOSITION differs from Dutch metal in leaf in that it is made of a better quality of metal. They are both beaten in gold-beaters' moulds, but the composition-metal leaf is beaten in new or perfect moulds, the same as gold-leaf, while the Dutch metal in leaf is made in old or defective moulds, 2113. ' ' METALLIC ARSENtC " is not the arsenic of commerce, but a mineral substance known as "cobailt crystals," which article is dutiable at 20 per cent, ad valorem, as a mineral substance in a crude state, n. o. p. f., (414, T. I.,) 2945, 3168. METALOPHONES, small, not embracing full octaves, dutiable at 50 per cent, ad valorem, as "toys;" large, embracing full octaves, dutiable at 30 per cent, ad valorem, as "musical -nstruments," 3399. METAL SHEATHINGS and other articles taken from American vessels under- going repairs are not importations within the meaning of the law, and there- fore not subject to duty, 4135. Old, fit only for remannfacture, dutiable at 50 per cent, ad valorem, as "metal, unmanufactured, u. o. p. f," 4144. METRIC SYSTEM. 207 , MEXICO. witlidrawn without payment of duty for the repair of a United States vessel engaged in foreign trade and sailing under a "register," must he assessed with duty when such vessel exchanges her "register" for ail "enrolment andlicense" for the purpose of engaging in the coasting trade of the United States, 2595. METRIC SYSTEM of weights and measures adopted by the Marine-Hospital Ser- vice, directions for using the, .3555. Where weights and measures of the metric system, as laid down in section .3570 of the Eevised Statutes, are used in invoices, the equivalents of such weights given in the same section Should in all cases he taken for custom-house pur- poses, without regard to previously-accepted equivalents for the same, 2362. METRONOMES dutiable as "manufactures of metal, n. o. p. f.," at 35 per cent, ad valorem, 1764. not dutiable as " musical instruments,". 4453. MEXICAN DOLLARS, circular relative to the value of, 3670. No allowance for abrasion and depreciation of, to be made in computing the value of goods purchased with such abraded Mexican dollars, but the value estab- lished by Department circular of January 1, 1875, must be followed, irrespective of depreciation through abrasion, 3571. MEXICAN ONYX is not a precious stone, but is dutiable, by assimilation, at the same rate as marble. 2306. MEXICAN PEPPERS, DRIED, dutiable at 5 cents per pound, by assimilation to "red or cayenne pepper," (193, T. I.,) 3301. MEXICO, admission of teams, &c., arriving in the United States from, governed by the regulations of November 20, 1879, (4314,) for Canada. Time during which animals and vehicles may remain in United States extended to ten days, 5238. Foreign goods may be shipped from Mexico through the territory of the United States, provided they are conveyed from the place of entry to the place whence they are to be exported, by regular bonded common carriers, 3295. General regulations relating to the exportation of merchandise to Mexico in transit, 5033. Merchandise arriving from, at any of the ports on the frontier where designated routes enter the United States, may be shipped under combined entry for trans- portation and exportation if the same has been previously entered for ware- housing ; or if not, it may be entered under combined entry for warehouse, transportation, and exportation by designated routes through the territory of the United States. There must be a regular examination and appraisement of the merchandise in connection with such entry, 2511. Merchandise may be imported in sealed cars from, under articles 240 to 246 of the Customs Eegulations of 1874, 5031. Ports of the United States from which goods may be shipped in bond to, in transit through the United States, 5102. Eoute of transportation and exportation to, via Corpus Christi and Rio Grande City, reopened, 1738. Transit of imported merchandise to. Article 15, Regulations of October 21, 1881 revoked; article 4 of said Regulations governs, 5060. Vessels engaged in trade between Mexico and the United States are entitled to clearance without submitting proof that their crews have been shipped before a MEZUZOTHS. . '208 MINEEAL-WATER. shipping commissioner. Crew-lists must, however, be deposited with collectors in such cases, 2601, 1941. MIiZTTZOTHS, manuscript, free of duty ; but brazen cases containing, dutiable at 35 per cent, ad valorem, as a manufacture of brass, 3497. MICA, ground, dutiable as a manufactured article, n. o.p. f., at 20 per cent, ad va- lorem, 2713. in a crude state, cut into slabs, is not changed in its commercial character, and is free of duty as " mica and mica waste," 2676. f See 1517.) MILSAGIi, regulations relative to, 2123. MILK imported into the United States for the purpose of being manufactured into cheese, to be afterwards exported, or for any other purpose, is liable to duty at the rate of 10 per cent, ad valorem, as an uumanufaotured article, n. o. p. f., 1752. MILLBOARD, asbestos, containing 79.30 per cent, of asbestos, with other com- ponent materials only sufficient to fit the asbestos for use, dutiable at 25 per cent., as a manufacture of asbestos, 3756. MILLERS' INTERNATIONAL EXHIBITION, regulations for admission of articles imported for, free of duty, 4501. MILLET-SEED classified under the provision for " garden-seeds, and all other seeds for agricultural and horticultural purposes, n. o. p. f.," at 20 per cent, ad valorem, (469, T. I.,) 4984. not iu its natural coujition, but which has undergone a process of manufacture by being hulled and cleaned, dutiable as an article manufactured in whole or part, at 20 per cent, ad valorem, 2093. MILLINERY GOODS.— Stuffed birds imported for millinery purposes, with plumage, bills, and feet, being wired and mounted, dutiable at 50 per cent, ad valorem, as " manufactured ornamented feathers," 4290. Trimmings composed of metal or glass dutiable at 30 per cent, ad valorem, 3969. MILLSTONES. — Buhrstones manufactured, but not actually bound up into mill- stones, dutiable at 20 per cent, ad valorem, the same as if bound up in mill- stones, (303, T. I.,) 2692, 1500. MILL-S'WEEPINGS dutiable at 20 per cent, ad valorem, 4235. MILREIS, value of the Portuguese, Madeira, and Azores, 2401. MINERAL GREEN dutiable at 30 per cent, ad valorem, 4323. MINERAL-WATER, artificial, (see Soda and Seltzer Water,) 5325. Bellthal, free of duty as natural mineral- water, 4073. Bottles containing natural, are free of duty, 3803. Careful examination will be made of all importations of mineral-waters which are entered as natural waters. All invoices of so-called natural water should be accompanied by certificates from the shippers abroad showing that they are in fact natural waters, aud specifying the spring or springs which produce them, 2973. Natural, which is charged with carbonic-acid gas by artificial means, to compen- sate for the loss of the gas naturally contained in the water, but which escapes in bottling, is free of duty, 3148. St. Catherine concentrated water, which is obtained by boiling the natural water as obtained from St. Catherine's Well, put up in small bottles, and not used as a,T)ei)erage, but as a medicine or specific for the cure of certain diseases, &o., MINERAL- WAX CANDLES. 209 MOLASSES. dutiable as a, medicinal preparation, n. o. p. t.,at 40 per cent, ad valorem, (4t2, T. L,) 3170. Slight variation in the size of bottles containing, cannot be avoided, and where the excess of such water in bottles is so little more than a quart, as to clearly exclude the idea of intent to import more in each bottle, no notice should be taken of such excess, 346. (See Bensusau vs. Murphy, 10 Bla;tch., 530;) The certificate required to be produced on the importation of, to be made after May 15, 1879, by the owner or mang,ger of the spring, and not by the shipper, as heretofore, 3863. MINERAL-VirAX CANDLES, dutiable at 8 cents per pound, the provision for wax candles embracing candles made of any variety of wax, (307, T. L,) 3405. MINOR cannot be master of vessel, 5087. MINORS, licenses as engineers of steam-vessels will not be issued to, 3814. MIRBANE, oil of, imported prior to the act of February, 1875, dutiable at 40 cents per gallon; imported after said act, dutiable at 10 cents per pound, 3575. MIRRORS) certain framed, dutiable at 40 percent, ad valorem, as "manufactures * * * of which glass shall be a component material, n. o. p. f.," (34, T. I.,) 5012. Small glass, dutiable at 40 per cent, ad valorem, as "articles of glass out and sil- vered," regardless of shape, 3805, 2407. with bevelled edges, framed. Certain mirrors twenty to twenty-eight inches square, with bevelled edges, dutiable at 35 cents per square foot, (32, T. I.) The mere bev- elling of the edges does not increase the duty to 40 per cent., as manufactures of glass. Frames dutiable at 30 per cent, ad valorem, 5476. MISDESCRIPTIONS discovered iji reappraisements should not prejudice the party, as where goods were invoiced "best white granite," and were really of an inferior quality. The proper rate of discount for the goods actually found was allowed, 3210. (Art. 533, Customs Regs., 1874.) MIXED GOODS composed of silk, flax, and cotton, flax and cotton under 25 per cent. , dutiable at 60 per cent, ad valorem, 5213. MIXED MANUFACTURES, 1857,1064; (obsolete.) MIXED SILK GOODS, silk chief value, dutiable at 60 per cent, ad valorem, 3696. MOBILE, All A., a fixed red light will be exhibited at Mobile Point, 1396. MOCK JEWELRY. — Articles consisting of pieces of colored glass painted with figures representing lilies, intended to be manufactured into breastpins, or other personal ornaments, classified as "articles of glass • » • painted," at 40 per cent, aid valorem, (29, T. I.,) 4695. MODELS, only such, as cannot be fitted for use can be entered free of duty, 2156. MOHAIR braids and buttons dutiable at 50 cents per pound and 50 per cent, ad valorein, (248, T. L,) 1906. dress-goods dutiable, according to value and weight per square yard, as "women and childiienJii., dress-goods • • * composed wholly or in part of * * * worsted, the hair of the alpaca, goat," &c., 1915,2058. silk, and cotton goods, (see Silk,) 5316. MOLASSES. — The drainings of a vessel which has been laden with molasses and sugar, such drainings consisting of a mixture of molasses, salt-water, dirty sugar, &o., should not be classified for duty as molasses, but as an article "man- ufactured'in whole or in part, n. o. p. f.," at 20 per cent, ad valorem, 2804. 14 MONEY. 210 MORTGAGES OF VESSELS. and cane-juice mixture. Collector must determine whether article is cane-jnice or molasses. If proof is attainable to show that a false entry was made for tlie purpose of defrauding the revenue, the case should be referred to the district attorney for prosecution, 4689. MONEY. (See Mexican Dollars.) Valuation of foreign. Where the value of imported merchandise is properly stated in the money of the foreign country from which such merchandise is im- ported, but the invoice states the value of such foreign money at too low a rate, the penal duty does not attach, though the proper statement of the value of such foreign money by the appraiser raises the value of the merchandise in United States money 10 per cent, or more above the value in United States money as stated In the invoice, it being the duty, not of the importer, but of the collector, to reduce the foreign currency specified in the entry to United States money, 2593. Where goods are shipped from one foreign port to another, and from thence to the United States, the currency in which the invoice value should be stated deiiends upon the intention of the parties. If when shipped from the first port they were intended to be sent to the United States, the currency in use at such first port is the currency in which the invoice value should be expressed; otherwise, that in use at the second port, 2750, 3783. MONEYS. — The act of March 3, lb73, entitled "An act to establish the custom- house value of the sovereign or pound sterling of Great Britain, and to fix the par of exchange," (17 Stats., 602,) which directs the Director of the Mint to an- nually estimate the value of foreign standard coins, and the Secretary of the Treasury to proclaim the same, repeals the provision of the act of May 23, 1846, (9 Stats., 14, sec. 1,) directing the franc of France to be estimated at 18 cents and 6 mills. (The Collector vs. Richards, 23 Wall., 246.) value of foreign, 3829, 3852, 3864, 3443, 3056, 2580, 2639, 2657, 2153, 2943, 2066, 2401. MONSTRANCES free of duty, as "regalia," 3745. MONTHLY REPORTS of business of collectors, 3404. MONUMENTS, materials for, cannot be admitted free unless they are entitled to be ranked as ' ' works of art," 3999. Scotch granite, invoices of, must have attached to each copy tracings showing the dimensions of the monuments embraced therein, and the number of pieces composing each monument, 2456. MOON-SEED, dutiable at one-half cent per pound, as an "oil-seed," 3451. MOQUETTE CARPETINGS, French, dutiable as " Axminstercarpetings," 2638. MORANT KEYS is not a guano island appertaining to the Government of the United States, 5205. (See Tonnage Tax.) MORTGAGES OF VESSELS, recording of. A mortgage need not be recorded till the vessel to which it relates shall have been documented. Such mortgages need not recite at length the vessels' former documents to entitle them to be re- ceived for record, 2958. All that is requisite under the law to entitle a mortgage of a vessel to be recorded is (1) that the instrument appear to be signed by the proper parties — that is, the parties named therein as grantors, &c.; and (2) that it be " duly acknowledged," 654. may be admitted to record, though they do not contain a recitation of the last enrolment, but such recitation is recommended, 4479. MOROCCO. 211 MUSIC-BOXES. new and uudooumeuted, s^re valid, although not reciting a "last marine docu- ment," none ever having been given, 5027. to aliens allowed, (see Vessels,) 4887. laOROCCO, commercially known as such, may he manufactured -from shee,pskins, and such sheepskins, therefore, may he admitted to entry at 10 per cent, ad valorem, as "skins for morocco, tanned but unfinished," 3671. MORRISTOWN, N. Y., designated a port from which merchandise may be shipped in transit to Canada, 4001. JVtOS AIC pictures made of marble should be classified as ' ' manufactures of marble," and not as "paintings," 1448. topped tables, being complete articles of furniture, dutiable as cabinet-wares and and house-furniture, at 35 per cent, ad valorem, 3858; contra, 3bOO. Mosaic table-tops imported without stands, dutiable at 50 per cent., as "manufactures of marble," 3016, 3117. MOSAICS composed of slate, intended as ornaments for mantles, panels, &c., du- tiable as " all other manufactures of slate," 547. Koman, dutiable as "manufactures of slate," at 40 per cent, ad valorem, (17, T. I.,) 2024. JVIOSS, dried and dyed, imported for use in the manufacture of artificial flowers, du- tiable at 50 per cent, ad valorem, as "artificial and ornamental flowers, or part) crude state, n. o. p. f.,"(414, T. I.,) 4070. No allowance made for increase of weight of, by moisture, 4183. The value placed upon, should not be limited to the cost of digging and transport- ing to the place of shipment, but should be valued atthe place of shipment, 2071. ORE, MANGANESE, free of duty. Ore containing 48..50 per cent, of metallic manganese, although that percentage is lower than the standard of manganese ore, will be considered as, 4095. ORE, TIN, dutiable as a "mineral and bituminous substance in a crude state, n. o. p. f.," 1516. ORES. — Mixed metals, the product of ores smelted or refined, should be classified according to the preponderance of weight and quantity, and not the value of the respective metals therein contained, 2507. ORGANS. — The prevision for the free entry of machinery for repairs is not appli- cable to organs of foreign manufacture, so imported; but organs of domestic manufacture, if in substantially the same condition as when exported, may be imported free of duty for repairs, 2432. ORGANZINE-SILK, dutiable at 60 per cent, ad valorem, 4047. ORGTJINETTE SHEETS, consisting of sheets of paper punctured with holes used in an instrument called an orguinette, dutiable at 30 per cent, ad valorem, as "musical instruments of all kinds," (419, T. I.,) 5309. (See 4453.) ORIGINAL DOCUMENTS will not be furnished by the Department unless it is shown that certified copies will not answer equally well, 2108. ORNAMENTS for hats and bonnets composed of metal, and resembling imitation jewelry, dutiable at 35 per cent, ad valorem, (146, T. I.,) 5257. for trimmings set with imitation precious stones dutiable at 30 per cent, ad valorem, as "articles composed of glass or paste, when set," 3969. ORNAMENTS, PERSONAL. (See Jewelry.) of silk and brass dutiable at 60 per cent, ad valorem, as "manufactures in part of silk," 2566. OSTRICH FEATHERS, no allowance made for shrinkage in weight of, during voyage of importation, 3455. OSWEGO, N. Y., designated as a port of shipment of bonded goods in transit through the United States, 2248. OTTER. — No permit can be given by the Treasury Department to any one person to engage in killing otter within the limits of Alaska Territory, 319G. OVEETIME. 222 PAINTINGS. OVERTIME of discharging officers, directions for making out accounts of, 2911. OVERVALUATION of cotton goods on entry for purpose of reducing rate of duty is a false entry, 4913. (See Cotton Goods.) OWNER'S OATH. — Bond for production of owner's oath on entry of personal effects cannot be cancelled by personal oath made after the expiration of one year, and extension of such bond in such case would be illegal, 4179. Eewarebousing of merchandise may be made by an agent, the owners' oath being only required in connection with the original entry upon the first importation of the goods, 2515. O^WNERSHIP OP VESSELS.— When the owner of an enrolled vessel or any , portion of such vessel dies and the portion so owned becomes immediately the property of the heirs, such change of ownership does not necessitate a re- newal of the enrolment. The register or enrolment of a vessel belonging to the estate of a deceased person will remain in force until the executor or ad- ministrator shall convey the property to the heirs, 3179. OXIDE OF IRON, (see Colcothar,) 4914. forms of, i)repared for use as pigments, in the composition of which other prepa- rations enter, are dutiable. 2132, 3500. OXIDE OP MANGANESE, ground, free of duty, 2915. (See 3225.) OYSTERS preserved in oil dutiable as "prepared * * * fish » » * sealed or unsealed, in lans or otherwise," (171, T. 1.,) 811. PACKAGES. — Brown earthen- ware jars imported, containing salt, the same being unusua! packages for the conveyance of such merchandise, and being valuable for other purposes when emptied, are dutiable, 1777 ; so are glass jars contain- ing salt, being unusual receptacles for the same, 1669. enclosing goods paying a purely specific duty are not dutiable, 2589, 88. The contents of each package in an invoice must be given separately, 2625. PACKED PACKAGES, entry of ; promulgation of the act of May 9, 1876, relative to, 2799. Regulations, 2968. PACKING-CHARGES. (.See Charges, 4737; Machinery, 5399.) PADDING. (See Jute Padding.) PADER dutiable as an article of steel, n. o. p. f.,1061. PADS composed in part of wool dutiable as a manufacture of wool, in part, at 50 cents per pound and 35 per cent, ad valorem, 2987. PAINTERS' COLOR, a certain kind of earth, prepared for use as, being neither the "ochre" nor "ochrey earth" of commerce, is dutiable at 25 per cent, ad valorem, (447, T. 1.,) 4534. Prepared oxide of iron classified as, 4700. PAINTINGS .ns household effects need not be portraits in order to be entitled to free admission as household effects, 4134. Cheap, on paper and silk intended to be made into fans, dutiable as " manufactures of paper," and "manufactures of silk," respectively, 3807. (See 2760.) Enamelled paintings on gold or other metal, consisting of small paintings or pic- tures intended to be set in gold or silver, and made into articles of jewelry, duti- able at 20 per cent, ad valorem, as "manufactured articles, n. p. p. f.," 1775. frames, &c., claimed to be household effects in use abroad. (See Effects.) for exhibition ; importation of, cannot be made free of duty by an individual on the giving of bond for exportation, &c. Free entry of, can only be made by PAINTS. 223 I'AINTS. " any association duly authorized « » » fm- tlie piomotiou of science, art, or industry," 2769. for -wall panels, if the production of professional artists, are dutiable at 10 per cent, ad valorem, as "paintings, u. o. p. f.," 2079. imported after the 22d of June, 1874, for the use of churches or institutions estab- lished for religious purposes, are not entitled to free entry, 1886, 2232. on china and po.rcelain, dutiable as " china » • * gilded, ornamented, or dec- orated" in any manner, at 50 per cent, ad valorem, 3446, 2645, 2504. on earthen-ware dutiable at 40 per cent, ad valorem, 4103,4101, 4563. on enamelled copper plates, classified as ' ' paintings," and dutiable at 10 per cent, ad valorem, 5143, (5107 revoked.) (See Enamelled Copper Plates.) on i^lass dutiable at 10 per cent, ad valorem, as "paintings, n. o. p. f.," (430, T. I.,) if ranking as works of art; if not ranking as works of art, dutiable as "paintings on glass," (34, T. I.,) 3142, 203:j, 1996, 3369; contra, 2232. (See 551, 2633; also, decisions of Mar. 29, 1859, and Aug. 20, 1860.) on ivory dutiable at 10 per cent , as "paintings, n. o. p. f.," if entitled to rank as works of art, 2037. on porcelain, being original paintings and works of art duly executed by hand by a professional artist in Dresden, who made a specialty of painting family por- traits on porcelain, dutiable at 10 per cent, ad valorem, as " paintiugs, u o. p. {.," 3588, reversing 3494. on porcelain, used simply as " a ground," and adapted to use as house ornaments, are dutiable as "paintings;" china-ware painted by artists, dutiable as "deco- rated china-ware." (Arthur us. Jacob,) 4814. on silk. Certain paintings on silk, backed with paper, being about two feet by five in size, although they might be used as curtains or window-shades, if ad- judged to be works of art, maybe admitted at 10 per cent, ad valorem, as "paint- ings," <430, T. I., ) 5475. on silk are dutiable as "paintings, n. u. p. f.," at 10 per cent., if such paintings are works of artj 2760; otherwise, dutiable as "manufactures of silk," 3807. (See 2679, 3142.) so-called, on leather, not datiable as works of art,.but as a manufacture of leather, n. o. p. f., at 35 per cent, ad valorem, 3668; otherwise, if the professional work of an artist, 3037. The production of Amnricau artists exported and returned need not be accom- l)anied by the consular certificate required upon the importation of the works of American ariists residing abroad, hut will be exempted from duty on the pro- duction of the-evidenxie required by the regulations for the free entry of domestic articles exported and returned, 3040. PAINTS. — Anti-fouling composition for painting bottoms of ships classified as "paint," under provision for "paints and painters' colors, * * * n. o. p. f.," and dutiable at 25 per cent, ad valorem, (447, T. I.,) 4973. The paints enumerated in Schedule M (except white and red lead and oxide of zinc) are subject to duty at 25 per cent., when put up in tubes, as "painters' colors," the specific duty being chargeable only when the articles are imported in ordinary form and for ordinary purposes, 2299. Water-color, used for painting china, dutiable at 35 per cent, ad valorem, as " water-colors," and not as "painters' colors," at 25 per cent., 3447. PALLS, FUNERAL. 224 PAPER. PALLS, FTTmSRAL, intended for use in the performance of funeral ceremonies in the chhrchfes for which they are-imported, may be admitted to free entry as "re- galia," 2230. PALM-LEAF FANS having artificial handles of bone and wood dutiable as "fans of every. description," not being covered by the exception of "common palm-leaf fans," 1497, 679. PALM-LEAF MATS dutiable as "baskets and all other articles composed of grass, * * * palm-leaf, * * » n. o.p. f.," 676. PALM-OIL SOAP, crude, dutiable at 1 cent per pound and 30 per cent, ad valorem, as " soap, n. o. p. f.," 2434. PAMPHLETS, importation of, by mail, 3851. imported for religious and other societies, not more than two copies of each pamphlet iu one invoice may be admitted to free entry, under the provision for ioolcs so imported by such societies, 2354, 1206. imported through the mails, consisting of a journal of proceedings of a society, entitled to free entry as printed matter other than books, under the act of March 3, 1879, 4465. "PANCREATIC EMULSION" dutiable at 50 percent, ad valorem, as a pro- prietary medicine, 3828. PANELS. (See Paintings.) PAPER, (see Box-Paper; Photographic Paper; Printing-Paper,) 5485, 5302, 4455, 5015. boxes, fancy, made in the shape of geese, mice, umbrellas, pieces of roast-beef, &c., and intended for use as tonbonni^res, dutiable at 35 per cent, ad valorem, as " fancy boxes or manufactures of paper," 4268. cigarette, dutiable at 35 per cent, ad valorem, as "other papers, n. o. p. f.," and not as "smokers' articles," 1799. envelopes for needles not separately dutiable, (see Needles, ) 5163. exported, printed, and imported, is liable to the same rate and amount of duty as if it were of foreign manufacture, 3065. (See 3087, 2755.) Gold-beaters', dutiable at 35 per cent, ad valorem, under the provision for " all other paper, n. o. p. f.," 3508. imported to be printed upon in the United States and returned to the place of exportation is dutiable, 2206, 2157. Miniature theatres made of illuminated printed cards dutiable at 35 per cent, ad valorem, as " manufactures of paper," 1825. Music, printed with lines, but without notes, dutiable at 35 per cent, ad valorem, as a manufacture of paper, 3486. photograph-frames dutiable as "manufactures of paper and glass," at 35 per cent, ad valorem, 1322. (See 3375.) Photographic, dutiable as "paper, u. o. p. f.," at 35 per cent, ad valorem, 1856. Plate, so called, held dutiable, as " all other paper, n. o. p. f.," 1549. Refuse spruce lumber, unfitted for the uses to which lumber is usually applied, and intended for use in the manufacture of paper-pulp, free of duty, under the provision for "poplar or other woods for the manufacture of paper," 3769. umbrellas dutiable at 45 per cent, ad valorem, as "other umbrellas,'' 4205. Wood pulp for making, ground into a powder, cannot be classified as "woods * * * for the manufacture of paper," but is dutiable as "dried pulp,'' at 20 per cent. ad valorem, (341, T. I.,) 2428, 1053. PAPEE-HANGINGS. 225 PASSENGEE ACT. PAPER-HANGINGS artistically painted clutiatile -as "paper-hangings and pa- per for screens or fire-boards," at a duty of 35 per cent, ad valorem, 4437. PAPER PICTURES.— (1) Printed representations of the Lord'sSupper; (2) plainly printed pictures with scalloped edges ; (3) pictures printed in colors and mounted on card-board with fancy border; (4) small pictures with borders made to re- semble lace ; (5) small embossed pictures, printed plain or in colors, stamped by embossing- .nachine, held to be dutiable as " printed matter," at 25 per cent, ad valorem, (290, T, I.,) 4719. PAPER STOCK, all rags imported as, containing any appreciable quantity of •wool, dutiable as" -woollen rags," at 12 cents per pound, 4098. PAPIER MACHE, composed of paper and mineral substances, dutiable at 40 per cent, ad valorem, (15, T. I.,) 5016. Models or imitations of anatomical and botanical specimens manufactured of papier-macM, are not exempt from duty under the provisions for "skeletons and other preparations of anatomy," or as "specimens of natural history, bot- any," &c., but are dutiable as "manufactures of papier^macM," at 35 per cent, ad valorem, 3831, 1767. PARCHMENT. (See Manuscripts.) PARIAN WARE differs from ordinary stone-ware in that the latter is much stronger and more durable than the former, owing to the difference in compo- nent materials and mode of manufacture, 3819, 2547. PARIS EXPOSITION, directions for the shipping of goods to, in order to entitle them to free entry on return, 3487. American goods returned from, may be admitted free of duty on an invoice signed by the commissioner to, in lieu of the usual consular invoice, 3917. PARKERSBTJRG, W. VA., discontinuance of, as a port of entry, 2690. PARSLEY-SEEDS, dutiable as "garden-seeds," at 20 per cent, ad valorem, 1757. PARTNERS in conimendam are to be considered, so far as the Customs -Eegula- tions are concerned, as full partners, 2417, 2650. Industrial, are not competent to represent their firm in declaring, to invoices of goods shipped to this country unless specially authorized by power of attorney, 1623. One resident member of a firm may authorize another resident member to execute custom-house bonds in his behalf, 2417. PARTNERSHIP. — One member of a firm cannot authorize an attorney to execute bonds in behalf of the firm, although such member may himself execute such bonds, 1483. When any bond is required by law to be executed by any firm or partnership for the payment of duties, the execution of such bond by any member of such firm or partnership in the name of said firm or partnership shall bind all the other members, (19 Stats., 60,) 2878; contra, 2261. PARTS OP MUSICAL INSTRUMENTS, (case of Foote vs. Arthur,) 4453. (See Musical Instruments.) PASSENGER ACT, approved August 2, 1882, 5351. Eegulations for carrying out, 5331. All moneys collected under this act must be deposited with either the United States Treasurer, or some assistant treasurer, or national bank depository, to 15 PASSENGER LISTS. 226 PAVING-STONES. the credit of the Treasurer of the United States on account of " deceased pas- sengers," 5488. Instructions as to the requirement of such act as to accommodation of emigrants on shipboard, 5491. PASSENGER LISTS. — Only sfeam-vessels engaged in trade on the northern frontiers or carrying passengers to foreign contiguous territory need keep pas- senger-lists, (section 4467, R. S.,) 2903, 2316. to be transmitted to theChiefof the Bureau of Statistics, instead of to the Secretary of State, 1828. PASSENGERS carried from one American port to another in foreign vessels, (see Foreign Vessels,) 5220. from contiguous foreign territory. Section 4366, E. S., which provides for filing of manifests by masters of vessels arriving in the United States containing a list of passengers, &o., does not apply to railroad trains nor to passengers on such trains, 4641. on excursion-steamers defined to be "every person who pays a stipulated sum for his passage, or is on board in any shape, even free of charge, and has neither interest in the cargo nor belongs to the ship's crew," 4933. PASSENGERS' BAGGAGE, directions relative to entry of, 2402, 3673. The forfeiture of dutiable articles contained in, should not be pressed on vague and uncertain proofs of concealment, such as, for instance, a random distribu- tion of dutiable goods among personal effects not subject to duty, or the oath of the person in charge of it which does not fully set forth the dutiable contents, . 3628. PASTE, anchovy, dutiable at 35 per cent, ad valorem, under the provision for "sauces of aU kinds," 3492. Black, used for printing cotton cloth dutiable at 20 per cent, ad valorem, as a non-enumerated manufactured article, 3632. Sulphide of copper paste free of duty as an "oxidizing paste," 1863. PASTE C ALICES dutiable at 50 per cent, ad valorem, under provision for "arti- ficial and ornamental feathers and flowers, or parts thereof," &c., (351, T. 1. ) 4769. PATENT DEEDS are not dutiable, 2751. PATENTED ARTICLES, royalty on, is an element of dutiable value, 3490. PATNA RICE, of which the hull and inner cuticle has been removed, dutiable as ' ' uncleaned rice," ( 164, T. I. , ) 3137 ; contra, 2026. (See decision of Oct. 15, 1866. ) PATTERN-CARDS accompanying dress-goods subject to a separate duty, 3930 2383. accompanying merchandise are dutiable, if they have a mercantile value, whether entered on the invoice or not, 2600, 2383. PATTERNS, cotton, or designs for ladies' garments, dutiable at 35 per cent, ad valorem, as "manufactures of cotton, n. o. p. f," 4071. Embroidery, dutiable at 25 per cent, ad valorem, 4230 ; 3941 cited. for dresses, each pattern comprising the material for a garment, and embroidered with linen or cotton thread, dutiable at 3.5 per cent, ad valorem, as "manufact- ures of cotton, linen, silk, wool, or worsted, if embroidered * * • n. o. p f.," 3594. PAVING-STONES dutiable at 10 per cent, ad valorem, 4178. PAYMENT OF DUTIES. 227 PENALTY. PAYMENT OF DUTIES allowed to be made at ports other than the port of im- portation, 4193. Coin certificates to be received in, 3830. Liquidation alone is not sufficient under the act of June 22, 1874, to make a set- tlement of duties final and conclusive after one year, in the absence of fraud. There must also be a frill payment of the duties found due by such liquidation, 2884. must be made or secured at the first port of arrival in the United States, 3307. must be made before the institution of suits after protest and appeal. The fact that such duties were secured to be paid at the time of commencing suit gives no cause of action, 3795. PAYMENT OF TONNAGE TAX.— Where masters of ships arriving from foreign ports dlaim to have paid tonnage tax within twelve months, but present no ton- nage certificate, information in regard to such alleged pa.yments can be ob- tained from the Department only, 4226. PEANUT OIL, dutiable as an " expressed " oil, n. o. p. f., (425, T. I.,) at 20 per cent, ad valorem, 3318, 4085. (See decision of Jan. 18, 1859.) PEANUTS are dutiable at the rate of 1 cent per pound, under the special pro- vision therefor, (458, T. I.,) 1807. (boiled in brine dutiable at 1 cent per pound, under the provision for "pea-nuts or ground beans," 3240. PEARLS and pearl shells are "products of American fisheries," and as such are free of duty, when the whole operation of the taking or catch is by documented vessels of the United States, 348. perforated and strung on silk cord dutiable at 10 per cent, ad valorem, as "pearls not set," 3895, (2871, and 3835, contra, ovei-ruled.) PEASE, split, dutiable as a manufactured aitiole, u. o. p. f ., 652. when sold or used for domestic purposes, dutiable as " vegetables ;" when intended for use as seed, dutiable as "garden-seeds." The use to which imported pease is to be applied is to be determined by the collector, 76, 651. PEASE AND BEANS, existing rules in relation to duty on, not to be disturbed, 3848, 1308. PEAT, dutiable as an unmanufactured article, n. o. p. f., at 10 per cent, ad valorem, 1978. PEDESTALS. — An imported pedestal, of marble or other material, is dutiable unless it forms part of an imported statue entitled by law to free entry, and is embraced, together with the statue, in a certificate of an American artist or of a, United States consul setting forth that both of the articles are the work of an American artist, 693. not surmounted or accompanied by statues or figures, cannot be considered as statuary, 517. when imported with and forming part of statuary, are dutiable at the same rate as su ch statuary, 2264, 693, 944. ( See 1487. ) PEEL, LEMON AND ORANGE. (See Orange Peel.) PENAL BOND prescribed by section 4, act of May 28, 1830 ; fee of collectors for taking, 1628. PENAL DUTY. (See Additional Duty; Undervaluation.) PENALTY for receiving excessive customs fees, 1450^ for not sounding fog-signals. (See Fog-Signals. ) PENALTIES. 228 PEESIA. The, prescribed by section 4370, E. S., does not apply when the towing began at sea, 3841. PENALTIES for violations of United States steamboat laws to be exacted by seizure of the vessels by collectors or other chief ofiSoers of customs and all inspectors within the several districts. They should, where it is practicable, submit the facts in each case to the district attorney, and take his opinion be- fore action, 4207. incurred for not reporting change of masters of vessels, and having same indorsed on license: flO on new master, and $2.50 for entry and clearance of registered vessels coastwise, 5306. under customs-revenue laws, method of procedure for remission of, 4368. under revenue laws cannot be remitted except upon application by the party in interest. Collectors are required to enforce penalties incurred, leaving to parties their right to seek relief as provided by law. The Secretary of the Treasury can only remit or mitigate such penalties in the manner specified in the laws and regulations, 4254. PENCILS, camels'-hair. (See Camels'-Hair Pencils.) composed of wood filled with slate dutiable as "wood pencils filled with lead or other material," 1662. Crayon, dutiable at 50 cents per gross and 30 per cent, ad valorem, as "pencils of wood filled with lead or other material," 4265. Leads for, not being black lead, but pencil-points manufactured of plumbago or graphite, not a metal, but a mineral substance, dutiable as "manufactured ar- ticles, n. o. p. f ," 2517. PENKNIVES, small, having a ring at the end of the handle, and used as watch- charms, &o., dutiable at 50 per cent, ad valorem, as "penknives, jack-knives, and pocket-knives of all kinds," 4236. PEN-WIPERS made of woollen and cotton rags, combined with wood, brass, and leather, dutiable as "manufactures in part of wool," 1431. PEPPERS, dried Mexican, dutiable at 5 cents per pound, by assimilation to "red or cayenne pepper," (193, T. I.,) 3302. PERCUSSION-CAPS, being explosive articles, are n ot allowed to be transported, without exiimination and appraisement, from the port of arrival to the port of destination, (section 2990, E. S.,) 1708, 5478. Dutiable at 40 i)er cent, ad valorem, 2150. (See 2342.) PERFORATED PEARLS strung on silk cord dutiable at 10 percent, ad valorem as "pearls not set," 3995; (2871 overruled,) contra, 3835. PERFUMERY, alcoholic. Perfumery of which alcohol is the ingredient of chief value is dutiable at $3 per gallon and 50 per cent, ad valorem, 2380. Coumarine not dutiable as, but as a manufactured article, n. o. p. f., at 20 per cent, ad valorem, 4288. PERMANGANATE OP POTASSA, being a chemical salt, and used almost ex- clusively as a disinfectant, dutiable under the provision for " all other salts and preparations of salts, n. o. p. f ," 1545. PERSIA is a country east of the Cape of Good Hope within the meaning of the law imposing a discriminating duty on merchandise the product of countries east of the Cape of Good Hope exported from countries west thereof, 3538, 1820. PERSIAN BEEEIES. 229 PHILADELPHIA, PA. PERSIAN BERRIES, extract of, dutiable at 10 per cent, ad valorem, under the provision for " sumac " and " extracts " and decoctions of logwood and other dye- woods, (442, T. I.,) hy assimilation, 3898; conira, 3079, 2095. PERSIAN liAMB-SKINS, pickled, hut not dressed, free of duty, 4185. PERSONAL EFFECTS. (See Effects; Effects, Personal; Carriage; Household Effects.) PERSONAL-EXPENSE ACCOUNTS of inspectors of steam-vessels, regulations relative to, 3391. PESRTA, Spanish, valued at 19.3 cents, (see Currency,) 4866. PESO, Cuban. In ascertaining the dutiable value of importations from Cuba, the valuation of the peso will be accepted at 92J cents, 2671, 4395, 4402. PETROLEUM barrels of American manufacture returned from abroad unaccom- panied by consular certificates, may be admitted to free entry on the filing of a bond, with sufficient sureties for six months, conditioned for the production of the sworn declaration required, 3460. exported in tin cans. As drawback is allowed only on the cans, their value should be noted in the invoice, with a view to avoid the payment of larger fees for cer- tificates of landing than the regulations require, 3021. Free entry of barrels exported filled with, 1507. Refined, above 110° (Fahrenheit) fije-test, may be carried on passenger-steamers when there is no other practical method of transportation ; it must be, in any case, received in good iron-bound casks or barrels, or good metallic cans or vessels, in boxes, to be marked with manufacturer's name, name of article, and fire-test. No oil of less than 300° (Fahrenheit) fire-test shall be used as stores on passenger- vessels, 3870, 2332. (See 2257. ) Shipment of, upon steam-vessels. Where there is an all-rail route between two points, however circuitous, it is such an "other practicable mode" of shipment as is contemplated in section 4472, R. S., and would debar passenger-steamers from carrying petroleum and like oils between the two points, unless the expenses attendant upon such transportation by rail shall amount to a prohibition of the trade, 4140, 4256, 4297, 2241. (See 1066.) used on passenger-steamers, 5237. (See Vessels, Steam.) Refined, transportation of, on steam-vessels. Department has no authority to decide relative to routes upon which refined petroleum may be carried on pas- senger-steamers, that matter being covered by regulations under section 4472, E. S., 4586. on passenger-steamers. Duty of customs officers granting clearances, 4433. on passenger-steamers. Permission cannot be given to carry such oils on passen- ger-steamers, even if they do not carry passengers when the oils are being trans- ported, 4939. PETROLEUM RESIDUUM, when its specific gravity, as tested by an oil-meter, is over 200 Baum6, is dutiable as '' crude petroleum," 928. PETROLEUM TAR, being the waste or refuse after ordinary refining of heavy oils of Canada, is dutiable as an article partially manufactured, n. o. p. f., .at 20 per cent, ad valorem, 1900. PHILADELPHIA, PA., designation of, as a port of entry for goods shipped in bond to Canada, 3323. PHILOSOPHICAL. 230 PHOTOGRAPHS. PHILOSOPHICAL INSTRUMENTS. (See, generally, 2311.) books, &c., imported for scientific and educational institutions, under the provi- sion in tiie free list for such articles so imported, cannot be sold or distributed by such institutions, and if sold or distributed will be liable to seizure and forfeit- ure, 318. imported for the use of institutions of learning, &c., must be actually owned by such institutions to be entitled to free entry. Where a professor of such an institution, therefore, imports such apparatus as his personal property, although intended for use in such institution, the apparatus is dutiable, 2256. PHILOSOPHICAL AND SCIENTIFIC APPARATUS.— Apparatus imported for the use of the New York Dispensary is admissible to free entry, 2831. Articles sought to be entered as, must possess characteristics indicative of special use. Ordinary glass bottle.s, although imported by an institution of learning, duly incorporated, ifcc, cannot be admitted to free entry, 3044. The provision for, in the free list does not cover slate black-boards for schools, nor writing-paper, though imported for the use of an institution established for educational purposes, 3082. The provision in the free list for the free entry of philosophical and other apparatus by certain institutions does not permit of the free entry of such apparatus im- ported by an insane asylum, 326. PHOSPHATE-ROCK dutiable at 20 per cent, ad valorem, as a mineral * * * substance in a crude state, n. o. p. f., 4113. PHOSPHATES containing 90 per cent, of pure phosphate of lime, for fertilizing purposes, admitted free of duty, 4611. PHOTOGRAPH-FRAMES, brass, dutiable as " manufactures of brass and glass," at 35 per cent, ad valorem, 3375. Paper, dutiable as "manufactures of paper and glass," at 35 per cent, ad va- lorem, 1322. PHOTOGRAPHIC ALBUMS unbound, held dutiable as "manufactures of pa- per," 1734. PHOTOGRAPHIC PAPER, dutiable as "paper, n. o. p. f.," at 35 per cent, ad valorem, 1856. not being the printing paper, " sized and glued," specified in 449, T. I., but is a paper charged with albumen, is dutiable at 35 per cent, ad valorem, as "all other paper, n. o. p. f.," (452, T. I.,) 5302. PHOTOGRAPHIC SLIDES cannot be imported free of duty for philosophical, educational, scientific, or literary purposes, under the provision of the free list, 326. for lanterns, being pictures on glass plates made by a photographic process, duti- able at 40 per cent., as "manufactures of glass," (34, T. I.,) 2633, 2707. PHOTOGRAPHIC VIEWS, not being specified in any of the acts admitting articles to free entry, where specially imported for colleges, schools, &c., are not exempt from duty when so imported, 1657. PHOTOGRAPHS. — Bone charms containing small photographs on glass dutiable as "articles * « * of which glass shall be a component material, n. o. p. f.," at 40 per cent, ad valorem, (34, T. I.,) 2803. Colored, dutiable at the same rate of duty as photographs, uncolored, 2641. dutiable, by assimilation to engravings, at 25 per cent, ad valorem, 3211, 3060, 2633; eonira, 063,2641. PHYSICAL EXAMINATIOSr. 231 PILOTS. Importation of. In limited numbers photograplis may be imported through the mail for personal use, or distribution to relatives or friends without entry or payment of duty. Photographs imported for sale, or in considerable numbers, or contracted for and supplied to classes in schools or colleges, dutiable at 25 per cent, ad valorem ; and they must be entered at the proper custom-house, accord- ing to the usual course of procedure. Packages of photographs, which are hereby held to be subject to duty, should to avoid trouble not be sent by post, 3060. PHYSICAL EXAMINATION of foreign seamen, 5414. of seamen of the mercantile marine, regulations for the, 4046. PIANO-KEYS, ivory strips for, dutiable as "manufactures of ivory," at 35 per cent, ad valorem, 3064. PIANOS, (small,^ cheap, bought and sold as toys, and chiefly by dealers in toys* dutiable as' "toys," at 50 per cent, ad valorem, 2107. PIASSOVA dutiable at 10 per cent, ad valorem, as a raw and unmanufactured article, n. o. p. f ., 3457. PICKLES. — Cacumbers imported in hogsheads and preserved in salt and water, dutiable as " pickles, n. o. p. f.," at 35 per cent, ad valorem, 1818. PICTURES, decalcomania, dutiable as "printed matter," at 25 per cent, ad va- lorem, 3Si2; contra, 2950. (See Arthur vs. Moller, 7 Otto, 365.) •Mosaic, made of marble,' should be classified as " manufactures of marble," and not as "paintings," 1448. PIG-IRON, (Bessemer.) Certain iron, imported as Bessemer pig-iron, classified as " iron in pigs," according to the opinion of appraiser's office at New York that it was iron, and not steel, 4585. imported and destined inland. As such iron is imported in bulk, and as the act relating to the immediate transportation of dutiable merchandise expressly ex- empts such merchandise from its provisions, it should be entered for warehouse and transportation, 2733. imported for construction and equipment of vessels cannot be converted into cast- ings and used on the vessels free of duties under section 2513, R. S., 4941. PIG-TIN. — In entries of tin cans for exportation with benefit of drawback the particulars of the importation of the pig-tin used in the manufacture of the solder may be omitted, as no pig-tin is produced in the United States, 4211. PILE-DRIVER propelled by paddle-wheels worked by steam is subject to steam- boat-inspection laws, 4439, 4795. PILOTAGE. — There is no public act of Congress forbidding the collection of fees for local pilotage, under State law, on foreign naval vessels to and from ports of the United States, 1884. PILOT-BOATS are regarded as engaged in "trading," and must be licensed under the coasting laws, 3076. The white light required under section 4233, E. S., to be shown by, may be hoisted to a stay, or set in any position that will secure a substantial compliance with the object of the law, which is the carrying of a distinguishing light at or near the height of the mast-head while the boat is on her station, 3585, 3000. PILOT-RULES, (see Steam- Vessels,) 4778. Amendment of, 4457. PILOTS, (see Steam- Vessels,) 4623. and pilot apprentices, actually employed in the care, preservation, or navigation of pilots' licenses. 232 pipes. the vessels on which they are engaged, are lialile for the payment of marine- hospital dues, 4388 ; contra, 5136. (See 2309.) Applicants for pilot's license must pass examination for color-blindness, 4846. applying for renewal of license or an original license must undergo a visual ex- amination in order to determine whether they can distinguish the colored lights used as signals on steam-vessels; examinations to be made by surgeons of the Marine-Hospital Service, free of expense, who will give a certificate to the ap- plicants that all the requirements are fulfilled, 4421. are seamen, and are subject to hospital dues, 2L67, 2309. Examinations of, for color-blinduess, wheu employed at places remote from a ma- rine-hospital station, may be. made by respectable resident physician. A second visual examination will not be required iu any case, 4441. Examinations for color-blindness. In what cases a party has a right of appeal to the Supervising Inspector from order refus-iog to grant a license, 4723. Incompletely color-blind may be licensed at the discretion of local inspectors, 4539. licensed under United States laws are not exempt from performan ce of duties- under State laws, as woiking on county roads, &c., 4970. Licensing of. Pilots acting under a State license are required also to have a license issued by the United States, 4141. of steam- vessels must be American citizens, 1692. Ee-examination for color-blindness allowed under certain circumstances, 4694. State, are required to take out a United States license as pilot of steam-vessels, where such pilots pilot coastwise vessels into port, 2279. When the licenses of, extend beyoud the jurisdiction within which they are issued, the board issuing them shall refer them to board of inspectors having; jurisdiction over remainder of their routes, 3870. who are color-blind may be licensed for daylight routes only, on steam- vessels, 4791. who go out in pilot-boats merely for the purpose of piloting into harbor inward- bound vessels, and who have no care or responsibility in the management of the pilot-boat, are not subject to the marine-hospital tax, 5136. PILOTS' LICENSES, regulations for indorsing upon, the fact of examination for color-blindness, 4463. PINE-APPLES preserved in their own juice and sugar cannot be classified as "fruits preserved in their own juice," but are dutiable as "fruits preserved in sugar," 1186. PINE-SEED, consisting of the meat or kernel of the pine-tree seed, from which the rind or covering has been removed, dutiable at 25 per cent., as a non-enumer- ated manufactured article, 3532. PINS, 1499. PIPE-BLOCKS, brierwood, dutiable at 20 per cent, ad valorem, as "wood, unman- ufactured, n. 0. p. f.," (238, T. I.,) 3411. PIPE-30WLS, 594. of clay, not "common'' or "white,'' dutiable at $1.50 per gross and 75 percent, ad valorem, (467, T. I.,) and are not "parts of pipes," 4711. PIPE-SOCKETS dutiable at 75 per cent, ad valorem, as "other parts of pipes," &c., (466, T. I.,) 3376. PIPES. — Canes so made as to also serve as pipes, dutiable at $1.50 per gross and 75 per cent, ad valorem, as "pipes," 3692. PIRATE. 233 PLANTS. Clay, oolored-aud varnished, with India-rubber bands at the mouth-piece, dutiable as " other smoMng-pipes," at $1.50 per gross and 75 per cent, ad ralcrem, 2070. (See decision of Oct. 19, 1864.) Clay, having a small piece of quill over the mouth-piece, or having a small turkey- bone stem joined to the bowl by means of a quill, not common clay pipes, but- dutiable at $1.50 per gross and 75 per cent, ad valorem, as " smoking-pipes and pipe-bowls, n. o. p. f .," 4174. made of a superior quality of clay, glazed and colored, with bowls representing grotesque and fancy figures, dutiable at $1.50 per gross and 75 per cent, ad va- lorem, as "all other tobacco-smoking pipes * » » n.o. p. f.," (467, T. I.,) 3073, 3384. The expression "pipes, clay, common or white, 35 percent, ad valorem," covers all clay pipes which contain no other compound than clay, and are without any additional component after being cast. The phrase referred to includes those, pipes made of common pipe-clay, which are cast with ornaments of heads, ani- mals, or other designs. The French clay seems to be the common pipe-clay of France, and to be included in the word clay used in the statute quoted, 3722. PIRATE. — Venezuelan steamer "Colon" to be detained if found in waters of United States, 5301. PITH HATS, (see Hats,) 4874. covered with worsted cloth, which cloth comprises about 35 per cent, in value of all the materials, dutiable at 50 cents per pound and 40 per cent, ad valorem, as. " wearing-apparel composed wholly or in part of worsted." Such hats covered with linen or cotton, and containing neither wool nor worsted, dutiable at 40 per cent, ad valorem, 3557. PLAITED SILK drawers, made on frames, being manufactures of silk and cotton, cotton chief value, dutiable at 35 per cent, ad valorem, as " wove » * * drawer* • ' • made on frames," &c., 3771. (See 3690 ; 6 Otto, S. C. Reps., 118.) gloves, manufactured of silk and cotton, cotton being the component material of chief value, dutiable at 35 per cent, ai " gloves * * * made on frames, of whatever materials composed, » » * n. o. p. f.," 3690. (6 Otto, S. C. Reps., 118.) shirts, made on frames, being manufactures of silk and cotton, cotton chief value, dutiable at 35 per cent, ad valorem, as "wove shirts • • • made on frames," &o., 3771. (See 3690; 6 Otto, S. C. Reps., 118.) PLANKING, ship, which differs from ordinary plank in that it is from one and a half to six and eight inches thick, with rough edges, following the natural shape- of the tree, free of duty, 4012. Ship-planks of the necessary width and thick- ness, the edges of which have been squared, may be included under the term "ship-planking," and admitted free of duty, 4347. PLANTS. (See Bulbs; Seeds.) Lilies of the valley should be classified as, and be subject to a duty of 20 per cent, ad valorem, 4419. Live, may be entered for immediate transportation, 3726. v Promulgation of act of May 9, 1874, relative to, 1833. The description of plants entitled to free entry under the provision in the free list for ''fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation," are not only those which, being natives of tropical or semi-tropical countries, are imported directly therefrom, but also those which, although in- PLAQUES. 234 PLUSH, HATTEES'. digenous to tropical or semi-tropical countries, are imported from other countries where they have been propagated in hot-houses. If, however, aplant originally of a tropical or semi-tropical species undergoes such a change by its removal to another climate as to entirely change its characteristics, it would not be entitled to free entry under said provision, 1746. Tropical fruit, not bearing edible fruits cannot be admitted to free entry, 2018. PLAQUES, china, painted, dutiable as "china » * » gilded, ornamented, or decorated in any manner," at 40 per cent, ad valorem, 4103, 4563. (See 618.) Glass, ornamented, dutiable as "manufactures of glass, n. o. p. f.," at 40 per cent. ad valorem, (34, T. L,) 3012. (See 618.) of china or earthen ware, painted by hand, held dutiable as "china, decorated,'' and "earthen-ware, painted," at 50 and 40 per cent., respectively, without re- gard to the artistic merits of the work, (14, 15, T. I.,) 4563. Painted, dutiable as "decorated porcelain-ware," at 50 per cent, ad valorem, (14, T. L,)5012. PLASTER, adhesive, dutiable as a medicinal preparation, n, o. p. f., at 40 per cent, ad valorem, (412, T. I.,) 2078. Cracked-rock, dutiable at 20 per cent, ad valorem, as an article manufactured in whole or in part, n. o. p^ f., 2573. PLASTER OF PARIS, ground, is dutiable as a manufactured article, u. o. p. f., at 20 per cent, ad valorem, 2159. PLATE-GLASS, iluted, rolled, or rough. Duty on glass above the maximum size ' is 2 cents a foot ; where the weight is over one hundred pounds to the one hun- dred square feet, each additional pound i^ considered the equivalent of a foot. Duty is assessed according to the size of the glass, 4532. Silvered, (see Glass,) 5455. PLATES, tin, damage allowance may be made on, 3510. Tinned iron, dutiable at 2^ cents per pound, as "iron plates galvanized or coated with any metal otherwise than by electric batteries," (131, T. I.,) 2591; contra, 675, and decision of Apr. 24, 1865. PLAYING-CARDS. — Card-boards dutiable as "playing-cards, partially manu- factured," at 25 cents per pack, 3270. PLEASURE-STEAMERS must be inspected, (see Vessels, Steam,) 5070. PLOW-STEEL, consisting of thin plates from one-fourth to one-half inch thick, dutiable as "steel in sheets," 1484. PLOWS, steam. By the act of June 6, 1872, steam-plow machinery was exempted from duty for a period of two years. The exemption expired by limitation June 6, 1874, and such plows and plow-machinery are now dutiable, 2723. PLUMBAGO , powdered, free of duty under the provision in the free list for " plum- bago," although it has undergone a process of refinement, 1627. (See 1517.) The provision for, in the free list does not embrace preparations involving mix- ture of other ingredients, nor even blocks of, put up for special uses. Blocks , composed of plumbago with other ingredients are dutiable at 20 per cent, ad valorem, as a manufactured article, n. o. p. f., 1947. PLUMS, Myrobalan, dutiable at 2^ cents per pound, as "plums," (475, T. I.,)2670. soaked in brine and then dried, dutiable at 2^ cents per pound, as "plums," 3811. The fruit known in France as "jprwnes oommune" are not the prunes of commerce, but are plums, and are dutiable as such, at 2J cents per pound, (475, T. 1.,) 3233. PLUSH, HATTERS'. (See Hatters' Plush.) POCKET-KNIVES. 235 POETUGUESE -VESSELS. POCKET-KNIVES. — Knives having in addition to the knife-blade a fork -which can be opened and shut in the same manner as the knife-blade, dutiable at 50 per cent., as "jack-knives and pocket-knives" of all kinds, (86, T. 1.,) 5499. POINT REYES LIGHT-STATION re-established, 1398. FOLARISCOPE, description of, and method of using in testing sugar, 4656. POLISHING-CLOTH, being a heavy, coarse, woollen fabric, intended for U8» in polishing marble, dutiable at 50 cents a pound and 35 per cent, ad valorem, un- der the provision for " all manufactures of wool of every description, not herein o. p. f.," (242, T. I.,) 3147. POLISHING-STONES, artificial, are not entitled to free entry, but are dutiable at 20 per cent, ad valorem, as manufactured articles unenumerated, 3525. POMADES. — Merchandise claimed to be oil of jasmine, &c., contained in lard, du- tiable as a pomade, at 50 per cent, ad valorem, (348, T. I.,) 2543. POPPY OIL, specially treated and prepared for artists' use, and not the article commercially designated as poppy oil, dutiable at 50 cents per gallon and 25 per cent, ad valorem, as "varnish," 3473. PORCELAIN, decorated, fitted for use as ornaments in rings, breastpins, ear- drops, &c., dutiable as "porcelain » » * decorated in any manner," 618. (See Plaques.) ear-rings dutiable as " decorated china," at 50 percent, ad valorem, 2898. Pottery, &c., imported by a private individual for ultimate presentation to a, museum of fine arts cannot be admitted free of duty under the act of June 6, 1878, 3664. PORCELAIN-WARE is defined to be a semi-transparent variety of earthen-ware, or " generally all earthen-ware' which has been semi- vitrified and become trans- lucent in the kiln," (McElrath's Dictionary, p. 397,) 3253. PORT OP DELIVERY, Atlanta, Ga., (act approved February 28, 1881,) 4790. Chattanooga, Tenn., (act approved February 28, 1881,) 4789. Indianapolis, Ind., (act approved March 3, 1881,) 4892. PORT OF IMPORTATION. — The port where the materials were withdrawn and the duties paid is the "port of importation," from which the drawback certifi- cate must issue, 4275. PORT OP SHIPMENT. — The port or place in Canada where merchandise is laden on the railroad-car in which it arrives in the United States is to be considered as the port or place of shipment, 3465. PORTRAITS, CRAYON, dutiable at 10 per cent, ad valorem, by assimilsition to paintings, 3825. PORTRAITS, PAMILY.^Paintings need not be family portraits to be entitled to free admission as household effects, 4134. photographed upon china and painted by hand, dutiable as "china * « » gilded, ornamented, or decorated in any manner," at 50 per cent, ad valorem, 3494. PORTSMOUTH, VA., changes in customs district, 5278. PORTUGAL. — The United States is admitted to the benefits of Annex B of the Portuguese French Treaty of 1866, reducing the duties on certain importations from France, 4521. PORTUGUESE VESSELS admitted into ports of the United States, on the same terms as vessels of the United States, 5130. (Circular of March 25, 1879, modified.) POSTAGE. 236 POUCHES. POSTAGE on foreign mail matter to he paid in ordinary private stampB, wliioh will be issued to chief clerk of the Treasury Department for the purpose, 3899. on printed matter. Printed matter, including books, blanks, charts, &c., 1 cent for every one ounce or fraction thereof, 2929, 2165 ; contra, 2897. POSTAGE, OFFICIAL, form of envelopes for. Employes using official stamps for private matter will be discharged, 3928. Substitution of official envelopes for official stamps ; regulations relative to their use, 3182. But officers of Treasury Department outside the city of Washington to continue to use official stamps, 3245. POST ENTRY must be made of their surplus cargo by masters of coal- vessels, in common with ships tnnsporting any other merchandise, 3616. POST-HORNS dutiable at 35 per cent, ad valorem, as "manufactures of brass," and not as "musical instruments," 3955. POTASH. (See Crude Carbonate of Potash.) Bicarbonate of, dutiable at 40 per cent, ad valorem, asamedicinal preparation, 4117. Caustic, or hydrate of, dutiable at 20 per cent, ad valorem, as an unenumerated article, 3940. Crude, the enumeration " black salts ' in the free list is limited to, 1381, 2729. " Pure or crude, very nearly resembling salaratus, and fit for same uses as bicarbonate of soda, dutiable under provisions of section 2499, K. S., (similitude clause,) at the rate of H cents per pound, 4450. POTASS A. (See Permanganate of Potassa.) Tartrate of soda, which, though possessingsome simple medicinal properties, isused as a summer beverage, and not as a medicine, dutiable at 20 per cent, ad valorem, as a manufactured article, n. o. p. f., 2682. (See 722.) POTATO STARCH dutiable at 1 cent per pound and 20 per cent, ad valorem, (507, T. I.,) 1874. POTATOES, allowance for dirt on. (See Allowance.) Canadian, may be forwarded from Canada under seal and manifest! On arrival at their destin.ation they may be entered for consumption, exportation, or trans- portation, but not for warehouse, 3791, 3184, 3437. notwithstanding they are imported for seed, are dutiable at the rate of 15 cents- per bushel, (169, T. I.,)1803. Weighing of, no fee should be charged for, 3165. POTTERY. (See Ceramics; Earthen- ware.) Cream-colored and glazed wares which have been partly dipped and are made from clay twice sifted, and superior in quality to that used in the manufacture of common earthen-ware, dutiable at 40 per cent, ad valorem, (15, T. I.,) 3219. POUCHES, India-rubber. (See, generally, 2169.) India-rubber, and iron and India-rubber, made for containing cAeioin(/-tobaocO, du- tiable at 25 and 35 per cent., respectively, as "articles composed wholly of In- dia-rubber" and "manufactures of rubber and iron," 3766. India-rubber, for chewing-tobacco, dutiable as "manufactures of rubber and iron,'' at 35 per cent, ad valorem, and not as "smokers' articles," 4258. Leather. Where certain leather pouches were entered as "smokers' articles," such pouches beinp; of the character generally used by smokers, and both the consignor and consignee of the merchandise were dealers exclusively in " smok- ers' articles," permission to enter them as manufactures of leather, on the ground POULTRY. 237 FEINTED MATTER. that tbey were generally used as ''coiii-bags>" was denied, and tlie original as- sessment of duty was affirmed, 3695. of silk and rubber for chewing-tobacco, in form of birds, pistols, &o., are not "smokers' articles," but are dutiable at 50 per cent, ad valorem, as "manufact- ures of India-rubber and silk," (387, T. I.,; 4922. POULTRY, dressed, dutiable at 10 per cent, ad valorem, as an unmanufactured article, n. o. p. f.," (section 2516, E. S.,) 2325; contra, 2060. POWDER, BLASTING, of domestic manufacture, which has been exported and become damaged abroad by moisture so as to unfit it for use in blasting, has not undergone such a change in its condition as to deprive it of the right to free entry on being returned to the United States, 2755. (See 3065, 3087, 2801, 2252.) POWDER, GO A. (See Goa Powder.) POWDER-PUFFS dutiable at 40 per cent, ad valorem, by assimilation to "brushes," (300, T. I.,) 3028. The fact that such puffs possess as a component material a small scrap of silk does not change the above classification, 3114. POWERS OF ATTORNEY.— Consuls will require agents to file at the consulate duly authenticated powers of attorney before allowing them to sign invoices of goods shipped by their principals to the United States, 3943. for the transaction of custom-house business to stand until revoked. Article 789 of Customs Eegulations amended accordingly, 5099. In all cases drafts for claims will be made to the order of the claimant, and will be delivered to the proper attorney, 3055 ; contra, 2189, 1798, 1375. In every case to be finally adjudicated in this Department the attorney shall pre- sent a power of attorney from the claimant to prosecute the case, and shall be regarded as the attorney in such case, with the right to receive any draft therein. The claimant may change his attorney at any time with the consent of the proper officers of the Department, 3055, 2189, 1375; contra, 1798. In cases certified by the Court of Claims, or by any commission created by Congress, the persons cer- tified by said court or commission, as the attorneys of record shall be regarded as such by the Department, and be entitled to receive the drafts in such cases, 3055 ; contra, 2189. to make entry must be filed at the custom-house, 2481, 1921. PREPARED CHALK dutiable at 25 per cent, ad valorem, as "chalk, n. o. p. t.," (22, T. I.,) and not as a "medicinal preparation," 3129. (See decision of Nov. 1, 1866.) PREPARED COCOA-NUT, being manufactured from imported cocoa-nuts and sugar refined from imported raw sugar, is entitled to drawback, 4664. PREPARED OXIDE OF IRON, composed of a mixture of colcothar or oxide of iron, prepared with carbonate of lime, is a painters' color, and is dutiable as such, at 35 per cent., (447. T. I., ) 4700. PRESERVED FRUIT. (See Fruit.) PRESERVED PRUNES. (See Prunes.) PRESERVES, the value of jars containing, is not a dutiable charge, but a part of the cost of the goods, 4333. PRICES CURRENT, consular officers requested to furnish, 3856. "PRINCIPAL APPRAISERS," the, mentioned in section 2929, E. S., are the local appraisers of the port, 3809. PRINTED MATTER. (See, generally, 1954, 201 1 ; also. Papers ; Pictures ; Fashion- Plates.) printers' blankets. 238 professional books. All lithographic prints ou plain paper, not further manufactured than hy the print- ing on, dutiable as, 3941, 4221, 1449; contra, 2950, 3074, 3100, 1898. (See Arthur V8. Moller, 7 Otto. 365; also, 3822.) Blank forms, i. e., forms for deeds, bonds, blank checks, bill-heads, labels, tags, &c., printed on paper in the ordinary manner, and bonds, wrappers, &d., not further manufactured than by the printing thereon, dutiable as, 3941, 4221 ; contra, 2950. consisting of relief pictures, embossed cards, pictures on pasteboard frames, em- bossed borders, medallion pictures, bouquets, and clock-shaped cards, are dutia- ble at 25 per cent, ad valorem, (290, T. I.;) Knall bonbons and combination cards, moved by pulling a silk ribbon, dutiable at 35 per cent, ad valorem, as "manufactures of paper," 4767. Decalcomania pictures dutiable as, at 25 per cent, ad valorem, 3822; contra, 2950. (See Arthur vs. Moller, 7 Otto, 365.) Engraved slipper-patterns, dutiable as "printed matter," 339. four cards joined together by cotton placed within the sheets, each card contain- ing a picture ou both sides, dutiable as, (290, T. I.,) 4744. other than books, may be imported by post free of duty, (under postal treaties and conventions,) whether intended for sale or for the personal use of the addressee, (Attorney-General's opinion,) 4945. printed sheets, not bound, for books, are not books printed and manufactured within the provision of the free list for " books * * * printed and man- ufactured more than twenty years," and such sheets are dutiable as printed matter, at 25 per cent, ad valorem, 3716. PRINTERS' BLANKETS, being endless belts of India-rubber and cotton, dutia- ble as "manufactures of India-rubber and cotton," at 35 per cent, ad valorem, (388, T. I.,) 3212. PRINTERS' FLANNELS, dutiable at 20 cents a pound and 35 per cent, ad va- lorem, (244, T. I.,) 4612. PRINTING AND BINDING, regulations relative to, 4251. PRINTING-PAPER, sized, which is recognized in the trade as si zed printing-paper, and the general use of which is for printing purposes, is dutiable at 25 per cent., under the provision for "paper, sized or glued, suitable only for printing-paper," (449, T. L,) 4455. ' Sized and glued, (claimed to be lithographic paper,) classified under the provision for "paper, sized and glued, suitable only for printing-paper," and dutiable at 25 percent, ad valorem, (449, T. L,) 5015. PRINTING-PRESS, an old, cannot be imported as scrap-iron, though packed in parts and pieces for convenience of transportation, 3185, 3294. An old, which had been exported from the United States twenty years before, and which had during that time become useless for the purposes for which it was exported, was not admitted free of duty, not being in the same condition as when exported; dutiable as a manufacture in part of steel, at 45 per cent., 3294. PROCEEDS OF SALE of unclaimed goods, amendment of article 765, Customs Regulations, relative to, 5100. PROFESSIONAL BOOKS, IMPLEMENTS, &o. (See Tools of Trade.) The word "professional," as applicable to books and instruments, and the words "trade, occupation, or employment," as applicable to implements and tools of trade, in the statute plainly qualify and restrict the purport of the act. The PEOFESSIONAL BOOKS, 239 PROMENADE-DECK. articles must be suoli as are peculiar to the trade or profession of the owcer to be entitled to free entry. An immigrant who intended to pnrsne the business of peddling organs, &c., in the United States was not allowed, therefore, to bring with him horses, Avagons, &c., (not used for the purposes of immigration,) although he inteuded to use them in his business, 2822. (See 613.) A lay figure of an artist held entitled to free entry as a "professional implement," 876. PROFESSIONAL BOOKS OF JOURNALISTS.— Only such books can be en- tered free of duty by journalists as professional books as relate to public policy and pending general and national questions. Books of poetry and fiction can- not be so entered, 1988. PRO FORMA INVOICE. — Additional duty of 20 per cent, not to be added when merchandise covered by a pro forma Invoice is advanced 1 per cent, by appraiser, 4025; this decision does not apply in the case of additions for charges, contra, 2365. As entry by appraisement without certified invoice is, by section 9, act of June 22, 1874, confined to personal effects and merchandise not exceeding f 100 in dutiable value. It is suggested that the United States appraiser be instructed not to state the value found by him in cases where it is by importers claimed not to exceed the sum limited by law for which entry may be made without invoice, when he finds the value to be over that amount, 3334. Liquidation of entries made on pro forma invoices prior to the receipt of the cer- tified invoice does not affect the rights of the parties, and reliquidation may be made on receipt of the certified invoice, 4234, 4637. need not be made abroad, 4338. Where both the entered and the appraised value of merchandise is less than $100, and entry has been made upon a pro forma without bond to produce a certified invoice, an additional duty of 20 per cent, accrues upon the report of the appraiser that an undervaluation of more than 10 per cent, has accrued in the entry, 4149. Where entry is made of merchandise on a pro forma invoice which omits to specify charges, and the appraiser makes an addition for the charges thus omitted amounting to more than 10 per cent, of the entered value, and bond having been given for the production of a consular invoice, and such invoice, being pre- sented, does not specify the charges omitted by the importer and added by the appraiser, the additional duty assessed must be paid, 3978. Where entry of merchandise was made on a pro forma invoice, and on the subse- quent production of the certified invpice such merchandise was found to be undervalued more than 10 per cent., no reason was perceived why authority should be given for amending the entry, and additional duties were levied on the difference between the entered value and that stated in the certified invoice. Penal duty of 20 per cent, did not accrue, the entered value not being raised by the appraiser, 2739. Where entry of merchandise is made on a, and the certified invoice afterward received shows the dutiable value to have been less than the value stated in the pro forma invoice, the entry caimot be amended, 2146. PROMENADE-PECK is a "deck to the hull," and should be admeasured and in- cluded in the gross tonnage, 3122. PROOF OP WHISKEY. 240 PEOTESTS. PROOF OF ■WHISKEY.— Where there is a difference between the propf of whiskey transported in bond as ascertained at the port of importation and at the port of destination, the proof ascertained at the port of importation is to be taken with- out submitting the case to the Department, 3950. PROPELLER-SHAFTS, (steel.)— The articles were described on invoice and entry as axles, but were steel shafts for steamers, dutiable as " manufactures of steel," at 45 per cent., (91, T. I.,) 4683. PROPERTY RETURNS, directions relative to, 1824. PROPRIETARY MEDICINES. (See HofPs Malt Extract, 4834; "Salicylate Sonde, 4809.) Medical preparations which are prepared according to some private formula or secret art are dutiable as "proprietary medicines," at 50 per cent, ad valorem, 4188. Robinson's corn-solvent pencils classified as, 4693. Salve imported in bulk, manufactured according to a secret formula, recommended for the cure of rheumatisms, &c., and put up in the United States, classified as "proprietary medicine, and dutiable at 50 per cent., (479, T. I.,) 4835. PROTEST AND APPEAL against collection of tonnage dues must be made in tvriiing, not verbally, withiu the time required by law. The destination of the vessel should be stated, when she cleared from port, and also whether she car- ries cargo or passengers, 1372. Any number of entries may be included in one protest and appeal. Protests and appeals are deposited with collectors of customs merely for transmission to the Department, and should in all cases be forwarded, whether filed in due time or not, 3746. are in no case required in advance of the liquidation of an entry, and an error in the ascertainment and assessment of duties may be corrected at any time prior to the liquidation of the entry, without protest and appeal, and any excess of duties found due to the importer on liquidation maybe refunded, 3308. Damage allowance may be made without, 3551. made at any time prior to th^ expiration of the ten and thirty days, respectively, specified in section 2931, E. S., to be regarded as within the requirements of the law as to time, and not necessarily subsequent to liquidation of the entry, 4079 ; contra, 3730. ■on payment of tonnage tax, directions relative to, 2583. The liquidation of an entry takes place in the case of goods which have been entered for warehouse at the time of the withdrawal entry for consumption, and if protest and appeal is made withiu ten days of that date it is made in time, (section 2931, E. S.,) 2809. (Westray vs. United States, 18 Wall., 329.) to be made by the owner, importer, consignee, or agent of the merchandise, or by the so-called "ultimate consignee," whose name appears of record in the papers connected with the entry, 4813. PROTESTS.' (See Appeal.) Goods presumably free as personal effects should not be held subject to the rule as regards protest and appeal. They are open to review on the original question whether they are or are not merchandise, arid if found not dutiable on such re- view, refund may be authorized in the absence of protest, 1983. The grounds of objection to the particular payment sought to be recovered back must not only be distinctly but specifically set forth in a protest. It must be PEOTESTS AND APPEALS. 241 ' PUBLICATION. applied to a particular payment. Hence, a notice at the close of a protest tliat it is to apply to all future simular importations does not dispense with the ne- cessity of a protest in reference to those importations. (Warren et al. vs. Peaslee, 2 Curtis, 231.) The ten days allowed by section 2931, E. S., for filing of protest, includes inter- vening Sundays and holidays, 3139. Collector should examine complaint, and if it be well grounded, should revise his decision without submitting the case to the Department. Monthly reports of such revisions will be made to the Department, 4972. The date of the receipt of protests at the custom-house should be noted on the documents, so that an inspection will show whether they were duly filed, 2813. PROTESTS AND APPEALS, publication of laws relative to, 2389. and other applications for relief under the customs-revenue laws, may be filed at the port in ■which the applicants or their agents reside, and collectors will re- ceive and forward them to the Department, with a report in each case, 2782. will not be received unless they distinctly and specifically state what the goods are, and what provisions oflaw are claimed to be applicable to the case, 1935, 1154. PROVENDER, consisting of a variety of grains mixed together and ground up, and thereby losing its identity as grain, is properly classified for duty at 20 per cent, ad valorem, as a manufactured article, n. o. p. f., 2841. PRUNES, preserved, not being the prunes of commerce, but prunes preserved by a peculiar process with sugar, whereby the fruit is made to present the same ap- pearance externally as when plucked from the tree, dutiable at 35 per cent, ad -, valorem, as "fruits, preserved in sugar," (327, T. I.,) 2654. The fruits known in France as "prunes commune" are not the prunes of commerce, but are plums, and are dutiable as such, at 2^ cents per pound, (475, T. I.,) 3233. Weisbaden prunes classified as "prunes," under the provision for "dates and prunes," and dutiable at 1 cent per pound, (339, T. I.) No sugar was used in preserving the prunes, 4993. PRUNES AND PISTOLES preserved in sugar dutiable at 35 per cent, ad va- lorem, under the provision for "fruit preserved in sugar," &c., (327, T. I.,) 4793. PRUNE 'WINE dutiable as a non-enumerated manufactured article, 721 . PRUSSIAN BLUE, 1575, 1530. PUBLIC BUILDINGS, instruction to engineers and firemen of, 4667. Eeturus from custodians of. " Eeturns of furniture and fixtures" will be made to the Secretary of the Treasury, annually, on the 31st of December of each year ; " "returns of public property" will be made on the 30th of June of each year. A statement must be made on the final sheet of each return accounting for arti- cles sold or otherwise disposed of during the year for which the return is ren- dered, and the amount realized from the sale, (fee, 3789. PUBLIC HEALTH, consular and other officers no longer required to furnish information relative to the, to the Surgeon-General Marine Hospital Service, 4040. PUBLIC MONEY, regulations relative to the deposit of, 2581, 2561. . ' PUBLICATION of statistics from the custom-house records relative to the impor- tation or shipment of any particular merchandise will not be made through the press, even if shippers or importers so request, 4352. 16 PUFFS, POWDER. 242 RAGS. PUFFS, PO-WDER. (See Powder-Piiffs.) PULLMAN PALACE CARS ruuning from Montreal to Boston. (See Railroad- Cars.) PULP-BLUE dutiable at UO per cent, ad valorem, as an uuenumerated manufact- ured article, 4089. PULP, DRIED 'WOOD, ground into a powder, cannot be classified as "woods * * * for the manufacture of paper," but is dutiable as " dried pulp," at 20 per cent, ad valorem, (341, T. I.,) 2428, 1053. PUMICE-STONE BRICKS, consisting of pumice-stone in a crude state, roughly sawed or cut into somewhat regular-sized blocks or bricks, free of duty, as "pumice-stone," 1517. (See 1627.) QUALIFICATION of sureties on bonds conditioned for the exportation of domes- tic distilled spirits, regulations relative to, 4058. QUARANTINE, cattle imported from England to undergo a, of ninety days, ex-* cept when State laws provide for the quarantine of such cattle, 4104. A quar- antine of ninety days will be enforced, including any term during which said cattle may be quarantined by State authorities, 4369. Duties of United States officers with reference to, 1944. of imported neat-cattle. Period of duration, ninety days, to date from the time the cattle are exported from the foreign port, instead of from the date of arrival in the United States, 5248. of neat-cattle. Amendment of regulations regarding quarantine of such cattle from Europe, Australia, and New Zealand, 4931. Paragraphs 61 and 62 of regulations governing the Marine-Hospital Service rel- ative to, 5340. QUERCITRON, extract from black oak, being a manufactured article, n. o. p. f., is dutiable at 20 per cent, ad valorem, (section 2516, R. S.,) 4816. QUETSCH PAPIER dutiable at 35 per cent, ad valorem, under the provision for " all other paper, n. o. p. f.," 3508. QUILLS, strippingH of, for use in the manufacture of brushes or like articles, duti- able at 10 per cent, ad valorem, as "raw or unmanufactured articles," (section 2516, R. S.,) 4705. Quill toothpicks cannot be admitted to free entry as " quills, prepared." They are dutiable as a manufactured article, n. o. p. f., 1291. QUINCE-SEED not recognized as medicinal seeds, and should be classified under the provision for " all other seeds for agricultural and horticultural purposes,'' and dutiable at 20 per cent, ad valorem, 43S5. QUININE, salts of, free of duty if imported after July 1, 1879, 4077 ; dutiable if imported before, 4084. QUINOILINE, a precipitated extract of Peruvian bark, used as a substitute for quinine, dutiable at 40 per cent, ad valorem, as a medicinal preparation, n. o. p. f., 2603. RACKET-BALLS manufactured of woollen cloth dutiable at the rate of 50 cents per pound and 35 per cent, ad valorem, as "manufactures wholly or partially of wool, n.o.p.f.,"3921. RAFTSMEN employed on tow-boats liable to pay marine-hospital dues for the time they are so employed; 4657. RAGrS containing any appreciable quantity of wool dutiable as "woollen rags," at 12 cents per pound, 4098. KAIL ENDS, STEEL. 243 RAILS. furs, skins, &c., forbidden to be imported from ports of the Black Sea and Sea of Azof, unless disinfected, 3908; revoked, 4041. "Half-stuff," which is composed of rags which have undergone a process of man- ufacture, whereby they are redAced to a pulp for use in the manufacture of paper, held dutiable as a manufactured article, n. o. p. f., 1589. imported into the United States from London, to which place they had been • originally shipped from .Japan, of which country they were the product, held liable to the discriminating duty of 10 per cent., (section 2501, E. S.,) although the original fabrics from which the rags were produced were exported to Japan from the Upited States and England, 1715. partly woollen and partly cotton, fit for paper-stock, importers of, may be allowed to segregate and enter free of duty such of the rags as may be entitled to free entry as "paper-stock," and the residue should pay duty at 12 cents per pound 2535. Silk, consisting of small scraps of silk collected from dress-making establishments and intended for use as " button stuff," dutiable as "manufactures of silk, n. o. p. f.,» (act of Feb. 8, 1875, section 1,) 8311, 3325, 611. HAI^ ENDS, STEEL, crop-ends of, constituting the ordinary run of the mill, du- tiable at 30 per cent, ad valorem, as "steel in any form, n. u. p. f.," 3914. cut from the rails in the process of manufacture, with the ends resawn, or where the best are selected, constituting perfect bars of steel in length from thirteen to thirty inches, dutiable at 2J cents per pound, as "steel in bars," 4273. BAILROAD-CARS built in Canada, but intended for use between the United States and Canada, free of duty, 347, 648; and^vhen American-bailt cars, run- ning between the United States and Canada, are repaired in Canada, no duty should be exacted on their return, 385. running between Montreal and Boston, materials used in repairing and refurnish- ing, at Montreal, not liable to duty, 5093. RAILROAD IRON, amendment of article 737 of the Customs Eegulations of 1874, relating to the enfry of old, for repair under bond, 1848. Drawback allowed on foreign railroad-iron remanufactured and connected by bars and bolts, when exported, 3984. imported partially worn, is entitled to drawback when exported after remanu- facture, 3885. SAILROAD SLEEPERS. — Timber consisting of sawed oak, "dimension stuff," eight inches square and twenty-five feet long, intended for use in building a railroad bridge, cannot be admitted to free entry as "railroad-ties, of wood," even though they may be used for the purpose of having rails laid thereon ; but are dutiable as " other varieties of sawed lumber," (215, T. I., ) 2673. HAILROAD TICKETS used^nd exported are dutiable on importation, altliough intended to be exported again in the course of bvisiness, 2965. RAILROAD-TIES, round and not sawed or hewn on the sides, free of duty as "logs and round unmanufactured timber, n. o. p. f.," 1024. HAILS, old iron. (See Iron Rails.) Steel. Old steel rails which are unfit for service on a main track, but may be used on side tracks, cannot be deemed as unfit for other use than remanufacture, and are therefore dutiable at li cents per pound, 4129. Trimmed cedar, exempt from duty under provisions of free list for "round and unmanufactured lumber," 841, 1595, 4983. ■ RAILWAY BARS. 244 REAPPRAISEMENT. RAILWAY BARS. (See Rails.) RAILWAY BLOOMS. (See Steel Railway Blooms.) RAMIE, (china-grass,) yarn made from, dutiable at 35 per cent, ad valorem, as "all other articles composed of grass," 2133, 3621. noils dutiable at 35 per cent, ad valorem, as "other articles composed of grass," 3470. Rates for telegraphing, 4082, 3640. of tonnage tax, 3365, 3362, 3358. of drawback, list of, 4350, 3504, 3638, 3374. of drawback on sugar and sirup, 3364, 3367. RATES OF DUTY. — Duties on goods withdrawn from warehouse for consumption under the privilege of the penal bond, previous to the date of a decision of the Bepartment raising the rate of duty on similar goods, will be liquidated at the rate prescribed by the Department in any decision existing at the time of such withdrawal, 2605. i Entries of merchandise, whether for consumption on arrival or for warehousing, should be adjusted at the rates fixed by the decision in force at the time of such liquidation, provided such rates are less than those previously in force. Entries which have not been liquidated more than ten days, upon the receipt of any decision of this Department lowering the rate of duty, may be reliquidated at the proper rate of duty. This will not operate, however, to waive the necessity for protest and appeal in case such reliquidation is not made, 3368. RATTAN PIDDICKS. — Rattans from which the outer surface or "enamel" has been removed by machinery, used in the manufacture of baskets and brooms, dutiable at 25 per cent, ad valorem, as "rattans and reeds • * * partially manufactured," (485, T. I.,) 5252. "RAW HAIR," consisting partly of wool and partly of hair, all of it, however, be- ing grown on sheep, dutiable at 3 cents per pound, as wool of the third class, valued at less than 12 cents per pound, 3647. RAW HIDES from which the hair has been removed by liming, free of duty, as "hides, raw or uncured," 3720; contra, 3464. READING CLUBS, books specially imported for, not having more than two copies in one invoice, &c., free of duty, (594, T. I.,) 2611. READJUSTMENT OF ENTRY not allowed where goods have passed from the control of customs' officers, and have been distributed from the case, no samples being retained, 4592. REAL, SPANISH, valued at 4^ cents or one-fourth of the Spanish peseta, 4979. REAPPRAISEMENT cannot be made without an examination of either the mer- chandise sought to be reappraised, or samples thereof, 749. Regulations relative to the delivery of goods pending, 3663. (See 4459.) The appraiser may reconsider his original report upon an entry of merchandise and alter or amend it, although a reappraisement has been demanded an^ is in progress, 4269. Where goods are subject to a specific duty only, there can be no reappraisement; but where it is claimed that goods which have been assessed with a specific duty are properly dutiable, in whole or part, at an ad valorem duty, the im- porter is entitled to a reappraisement after appeal, 4232. Where one package out of eleven was sent tb the appraiser's stores, and the re- maining packages were delivered to the importer, and the entered value of that EEAPPRAISEES. 245 RECORDING. package was raised upon appraisement, and the collector requested the importer to return the other packages for examination, whioli they were unable to do, the goods having gone into consumption, held, on a demand for reappraisement, that only the single package examined could be reappraised, 3916, 4r)92. misdescriptions discovered in, should not prejudice the party, as where goods were invoiced "best white granite," and were i-eally of an inferior quality, the proper rate of discount for the goods actually found was allowed, 3210. (Art. .533, Customs Regs., 1874.) The "principal appraisers" mentioned in section 2929, R. S., are the local ap- praisers of the port. Where a reappraisement is ordered to be made by three merchant appraisers by the collector, such merchant appraisers will be paid by the Government. In such a reappraisement by merchant appraisers the local appraiser may, under article 1086, Customs Regulations, submit to the collector the names of suitable merchants known to be well qualified to aid the collector in making a judicious selection, but the collector need not necessarily confine himself to the list furnished by the appraiser. A reappraisement under section 29v!9, R. S., is not final upon importers, but they may appeal in the manner pro- vided in section 2930, R. S.,- 3809, 3297. There is nothing in the nature of a final judgment in the first decision of an ap- praiser or a board of appraisers ; and if a merch.ant and a general appraiser make different reports to the collector, and the collector returns the case for further information, and the appraiser amends his report, such amended report may be confirmed by the collector, 3774. The method of proceedings in, should not assume the nature of a judicial inquiry where judgment is rendered in accordance with the preponderance of testimony on either side, but should be conducted as an investigation by experts to ascer- tain whether the local appraiser has reported the true and proper market value of the merchandise in question, 2655. Where appraisers disagree, separate reports should be made to the collector, who, however, is bound by neither, but should make such appraisement as upon the whole seems just,' which will be final, 3840. HE APPRAISERS. (See Appraisers.) REBATE OF DUTIES on materials used in American vessels forfeited only when the time between any clearance in the coasting trade and the subsequent entry is in excess of two months, (section 2513, R. S.,) 5078. RECEIPTS for consular fees. Consular officers will provide masters of vessels with quadruplicate copies of receipts for all fees, which are to be furnished to col- lectors of customs, and by them forwarded to the Department, 4546. for consular fees and lists of landing certificates to be sent to the Fifth Auditor, 5179. for customs due^ and fees, blank books of, issued to collectors; directions for their use, 3387. for duties and fees, directions for use of blank forms of, 3540. RECORD, (see Lien; Bills of Sales of Vessels; Mortgages of Vessels,) 3547. RECORD BOOKS, directions for making requisitions for, 1421. RECORDING- bills of sale, mortgages, &c., of vessels. (See Bills of Sales of Vessels.) A bill of sale of a portion of a vessel, signed by two or three of the executors of the will of the late owner, and acknowledged by one executor only, should be KECOEDS. 246 REFUND OF DUTIES. recorded if such bill would be regarded in the courts as a legal transfer of that portion of the vessel, 1852. RECORDS, custom-house, the publication of statistics from the, relative to the importation or shipment of any particular merchandise, not to be made by giv- ing to the press, if shippers or importers object, 4352 ; revoked, 4725. RECTIFICATION of oils which are the product of countries' east of the Cape of Good Hope in a country west thereof, is not such a process as materially changes the articles, and such rectified oils are therefore liable to the discriminating duty of 10 per cent, when imported into the United States, (section 2501, R. S.,) 1131. REDEMPTION by United States depositaries of defaced and mutilated fractional currency, 1041. RED LEAD dutiable at 3 cents per pound, (439, T. I.,) 3936. RED, TURKEY, being a form of oxide of iron mixed with earth, dutiable at 25 per cent, ad valorem, 3500. REDTTCTION OF DUTIES. — Merchandise specifically enumerated in the tariff, although manufactured of cotton, &c., was not entitled under the act of June 6, 1872, to the 10 per cent, reduction of duties therein provided for, on " all man- ufactures of cotton of which cotton is the component material of chief value," 3679. Iron placed in warehouse before August 1, 1872, and withdrawn after March 30, 1875, is embraced in the provision of the act of March 3, 1875, that the increase of duties imposed by that act should not apply to merchandise in warehouse at the time of its passage, 2922. tin-plate imported subsequently to the passage of the Revised Statutes, June 22, 1874, entitled to, until the date of the repealing act of March 3, 1875, 4494. REEDS, (see Rattan Piddicks,) 5252. rough, unclean, as taken from the cane-brake, sawn into lengths of eight to ten inches, for convenience in shipment and transportation, exempt from duty under special provision for "rattan and reeds, unmanufactured," (808, T. I.,) 4949. REFILLING of jvine-casks in warehouse, containing claret and various Rhine wines which are liable to sour, is permitted only when it is necessary for the preservation of the merchandise. The wine used for such refilling must be of the same importation, and have been withdrawn for consumption with pay- ment of duties. No change in stamps already affixed to such casks need be made, 4281. REFINED PETROLEUM. (See Petroleum, Refined.) REFINED SUGrAR. The term "refined sugar" is to be construed as exclusively limited to such as has assumed at some time the form of white refined loaf or lump sugar, 3262. (Barlow vs. United States, 7 Peters, 406.) REFLECTORS, tin, for Christmas-trees, dutiable as "toys," at 50 per cent, ad valorem, 3797. REFUND OF DUTIES cannot be made in any case when the article on which duty was paid is exported, if the same has left the custody of customs officers, 2064. No refund of any excess of deposits or repayment of duties will be made when the original payment was made more than two years prior to the beginning of the current fiscal year. The date of liquidation of the particular entry, or REFUND OF DUTIES. 247 EEGALIA. the date of actual payment, when the payment was made subsequent to liquida- tion, will be regarded as the date from which the time shall be calculated, 3499. on goods destroyed by fire. Where goods were entered for consumption on arrival, and on deposit of the duties a landing permit was issued to the inspector in charge of the vessel, and the goods were landed on the dock and were there when destroyed by fire, Tield, that as the weighing, gauging, or measuring of goods was not completed, they were in the custody of the officer of the customs within the meaning of section 2984, E. S., 5090. on hemp withdrawn from warehouse and used on an American vessel cannot be made without strict compliance with requirements of article 749, Eegulations of 1874, 4469. on tin-plate, (see Tin-Plate,) 4555. The power of the Secretary of the Treasury to refund duties can be exercised only where duties have been assessed and collected contrary to the statute, not where they have been collected in pursuance of law, 996. When duties have once been liquidated and paid, no refund of any portion of such duties decided by this Department on appeal to have been exacted in excess of the amount imposed by law, shall be made, except on certified statement for- warded to the Department for examination and settlement by the accounting officers according to the usual course of procedure, 2715. Where parties began suit for, within ninety days from the date of liquidation, but not within that period of time from the date of Department's decision on the appeals, held, that although the suit could not be maintained the parties were entitled to refund, under section SOiaj, E. S., on the ground that the duties were unascertained when they withdrew the goods and paid the estimated duties thereon, 3209. REFUND OF EXCESS OP DITTIES, certified statements for, should be made in the name of the person originally making entry, 3678. Duties must be paid before the institution of suits after protest and appeal. It is not sufficient that the payment of the duties is secured at the institution of suits, 3795. Section 30121 of the Revised Statutes, authorizing the Secretary of the Treasury to repay excess of duties when he shall be satisfied that a higher duty has been exacted than is imposed by law, is construed by the Department as giving the Secretary no jurisdiction unless the provisions of section 2931, E. S., are com- plied with, 4216. Where suit is brought for a refund of duties in any given case before the decision of the Secretary of the Treasury thereon has been obtained, (unless such de- cision is delayed more than ninety days from the date of appeal, ) such suit is in- valid, and the decision of the Secretary when given becomes final against all parlies, 3686. REFtrSE MATERIAL, being the old material remaining from repairs to machin- ery, which is detached from the machinery and no longer forms a part of it, is sub- ject to duty at the rates to which it would have been liable had it been imported into the country as such old material, 3761. REGAIiIA. — Articles which are properly classified as regalia are free of duty, though made of silk, 2164. Articles which, when imported by a religious society for its own use, are free of duty as "regalia," are not so when imported by a priest residing in this country REGISTERED VESSELS. 248 REGISTERS. as his own personal property, although intended to be used by him in the re- ligious ceremonies of his church, 4435, 3859, 1141. A -wooden altar imported for a church is not entitled to free, entry as, 1867. Brass lecturns imported for churches are not entitled to free entry as " regalia," 1826. Cords with heavy wool tassels attached, for use in trimming the pulpit or altar of a church, cannot be ajimitted to free entry as " regalia," 525. Costumes, &c., imported by schools, societies, &c., for use in certain theatrical representations are not entitled to free entry as, 2677, 3038. Figures imported by a church are not entitled to free entry as " regalia,'"' 2784, 2615, 2805, 2956. (See 2019. ) Funeral palls intended for use in the performance of funeral ceremonies in the churches for which they are imported may be admitted to free entry as " regalia," 2230. Sanctuary lamps or candelabra, imported by churches, intended to have a perma- nent position in the church, aud not to be used in the hand during the perform- ance of religious ceremonies, are not free of duty as " regalia,'' 4312, 2290 ; if in- tended to be held or carried in the hand, free of duty, 2005. (See 1710.) Side rosaries and cinctures imported by a Catholic religious organization to be used on the persons of the religious officials in the public ceremonies of the in- stitution, free of duty as "regalia," 2617. Silk scarfs imported for a Hebrew congregation, which scarfs are not used in church ceremonies without further manufacture, and which may be used for other purposes, are not free of duty as " regalia," 2939. The ordinary dress of clergymen is not embraced in the term " regalia," 2791. The construction given by the Department to the term "regalia" includes only such articles as are worn upon the person of priests or others, or used by hand in the performance of their ceremonies, decision of Jan. 12, 1867, 2127, 525, 2956 ; but altar-cloths for churches are free of duty as, 692. Materials imported for the manufacture of regalia are dutiable, 2180. REGISTERED VESSELS engaging in coasting trade, regulations as to entry and clearance, 4498. need not outer and clear when proceeding in ballast or laden with merchandise other than that specified in sections 4349, 4351, 4359, R. S., from a district in one State to a district in the same or an adjoining State. When proceeding between other districts, or when laden with the merchandise specified as above, they must clear on departure and enter on arrival, 4064. REGISTERS of American vessels constructed of dutiable materials, must have indorsed upon them the dates of entry and clearance of such vessels when en- gaging in the coasting trade, according to article 751 of the Regulations and section 2513, R. S., 4468. of vessels in coasting-trade under provisions of section 2513, R. S., to be indorsed as per form, 5239. Temporary. A temporary register issued to a vessel the license of which expired out of her home port, is not required to be renewed, but is valid as long as the vessel is away from her home port without a change of trade or ownership, 1543. The orginal, of American vessels purchased by American citizens abroad cannot be retained by the purchasers, but must be surrendered, 3661. KEGISTEY. 249 REGULATIONS. REGISTRY of a vessel the hull of which is of Amerioari build, but the engine imported, is not prohibited ; but a certificate of registry might be useless if the engine did not conform to the requirements specified in title 52, R. S., 5227. of a wrecked vessel which has been repaired in a district other than that in which she is owned, and which is her home port, may be made at the port at which she is repaired, but the Department reserves the right to authorize her removal on a carpenter's certificate to her futurs home port, 5225. The condemnation of a vessel of foreign build or ownership by a proper court of the United. States carries with it a title to registry even where there has been no sale under the decree of condemnation, if the American owner has acquired title to property in her under a warrant of remission previous to an order of sale, and where there have been several successive owners subsequently to the issue of the warrant, the production of a bill of sale by the last owner is not required upon bis application for a certificate of registry, 3762, 2651. REGrUIiATIOITS as to entries of merchandise in transit under sections 2971, 2979, and 3005, R. S., 5283. as to evidence to be furnished on importation of boxes made abroad from Amer- ican shooks, 5400. for-carrying out the act of August 5, 1882, entitled "An act to provide for deduc- tions from the gross tonnage of vessels of the United States," 5343. for carrying out the ^ot of August 3, 1882, entitled "An act to regulate immigra- tion," 5331. for discontinuing lights and beacons in the fall and relighting them in the spring, and for removing buoys and restoring them, in the northern and northwestern lakes and their adjacent navigable waters, 4486. for indorsement on pilots' licenses that they have been examined for color-blind- ness, 4463. for immediate-transportation of dutiable merchandise in bond without appraise- ment under amended act of Jnne 10, 1880, 4582, 4690. for station bills and exercising of crews of steamboats, 4638. for stencilling of damaged goods, 3456. for the withdrawal of domestic alchohol from any distillery warehouse without payment of internal-revenue tax, when used in the manufacture of perfumery, medicine, &c., for export, 4090; modified, 4510. for uniform sampling of sugar, 4386. governing the stamping of imported articles subject to stamp duty under Schedule A of the internal-revenue laws, (section 3437, R. S.,) 4474. governing damage allowances amended, 3869. governing the deposit of money offered in compromise of claims in favor of the United States; ^32. of Marine-Hospital Service, 3520,3526,4341,3555,4046,2178,2199,2198,2251,2309, 2310, 2421, 2430, 2437, 3426, 2719, 2758, 2832, 2161, 2166, 2167, 2175. of the United States Government under the reciprocity treaty with the Hawaiian islands, 2962 ; of the Hawaiian Government under the said treaty, 3078. of Steamboat-Inspection Service, amendments of, 4538. relating to steam-vessels, revised, 1632. relating to the presentation and acceptance by collectors of customs of landing certificates covering merchandise exported under internal-revenue laws, 4029. relative to allowance on exportation for evaporation of liqnors in bond, 4048. KEGULATIONS, CUSTOMS. 250 REIMPORTATION. relative to applications for remission or compromise of fines, penalties, and for- feitures, 4246. relative to binding and printing, 4251. relative to boiler-iron, 3133, 3423. relative to excursion- steamers, 3639. relative to furnishing copies of weights to importers and others, 3475. relative to importations by mail, 3956, 4027, 4198, 3516, 3554, 3614, 3700, 3739. relative to marine documents, 4080, 4241. relative to payment of Treasury drafts, and official checks of public disbursing officers, 3107. relative to rendition of reports under the steamboat-inspection laws, 3144. relative to rules of navigation, 3118. relative to seizure of goods for omission from the manifest, 2669, 2725. relative to steam-yachts, 3681. relative to the construction and inspection of boiler-bills, 3870, 3463. relative to the delivery of goods pending reappraisements, 3663. (See Amend- ments, 4459.) relative to the deposit of public money, 2581. relative to the entry under bond of horses, with wagons and harness, into the United States from Canada, for temporary purposes, 4314. relative to the exportation of distilled spirits direct from the warehouse on one bond and a through bill of lading, 4208. relative to the free admission of domestic grain-bags when exported and returned, 4260. relative to the presentation and acceptance of landing certificates covering mer- chandise exported under internal-revenue laws, 3826. relative to the qualification of sureties on bonds conditioned for the exportation of domestic distilled spirits, 4058. relative to the use of customs locks, seals, and tags, 4106, 3341, 330372665, 2691. Revenue-Marine Service, 4280, 3738, 3749, 2857, 3014. to secure uniformity in the mode of procedure of entry of imported merchandise, 4672. CSee5329.) REGULATIONS, CUSTOMS, OP 1874.— Customs officers to preserve a standard copy, in which all changes should be noted, such copy to be given to the said officers' successors, 1748. REIMPORTATION of goods imported and afterwards exported from warehouse gives to such goods the character of a new importation, entitled to entry under the laws then in force, 2246 ; contra, 2043. of goods on which drawback has been paid, subject to duty as if of foreign origin, 3138. Sugar sirups exported to England with benefit of drawback, under section 3019, R. S., cannot be admitted to entry otherwise than as a foreign importation, 5200. of foreign goods which have been imported, exported, and reimported, are dutiable as original importations, 2815, 2631, 2104. of domestic tobacco. Such tobacco should be stamped witU stamps used for im- ported cigars, the word "cigars" on such stamps and the number thereon to be stricken out and the particle "re'' added to the word "imported," and the word "tobacco" written across the vignette representing a ship, 5338. EELIGIOUS SOCIETIES. 251 REPAIRS. RSLIGIOTTS SOCIETIES, church figures composed of wood and gildjug im- ported by, are dutiable, 2615; books imported for, not over two copies in one invoice, are free of duty, 2615. RELIGIOUS TRACTS are dutiable, 2686. RELIQXTIDATION OF ENTRIES cannot be made when all the goods have been delivered to the importers, and neither the goods nor samples of them are ac- cessible for examination for the purpose of appraisement or classification, 3972. The one-year limitation prescribed in setetion 21 of the act of June 22, 1874, com- mences to run from the time when entry is made, 3972. REMISSION of fines, penalties, and forfeitures, regulations relative to applica- tions for, 4246. The proposal of a compromise of a claim growing out of an undervaluation by an importer of merchandise on entry presents a proper case for a petition of remis- sion. Under section 5292, R. S., rather than for a compromise by this Department, 1675. The Secretary of the Treasury cannot remit a judgment of a court;, 2520. When forfeiture of vessel and cargo, incurred under section 2497, R. S., was re- mitted, the goods involved were freed from their disabilities by the warrant of remission, and entry was allowed to be made of them, and the duties thereon were received, 3480. of penalties, method of procedure for, 4368. of penalties under revenue laws cannot be made except upon application by the party in interest. Collectors are required to enforce penalties incurred, leaving to parties their right to seek relief as provided by law. The Secretary of the Treasury can only remit or mitigate such penalties in the manner specified in the laws and regulations, 4254. RENTING-. (See Leasing.) REPAIRS abroad. Where the anchor-stock of a German vessel was left at Bor- deaux for repairs aud afterwards forwarded to said vessel at New York, held, that it was not exempt from duty, 2726. Articles imported for use in the repair of American vessels engaged exclusively in foreign trade, but not actually so used before the vessel clears for a foreign port, being stored in her hold for future use, are not covered by section 2513, R. S., and such articles are dutiable, 4244. Articles withdrawn from warehouse, under sections 2513 aud 2514, E. S., for use in the repair, &o., of United States vessels are not subject to the 10 per cent, ad- ditional duty imposed by section 2970, R. S., if they have been in warehouse more than a year before withdrawal, 3045. Castings imported from Europe for the repair of a foreign vessel at New York are dutiable, 2787. Old sheathing-metal stripped from a vessel undergoing repairs in the United States, not dntiablej- 4135-. Importation for, under section 2511, R. S. Machinery imported for the purpose of being altered and exported, may be considered as undergoing " repairs," and free entry of such machinery may be allowed upon the parties giving bond for its exportation within six months from the time of importation, 3505. Materials which have been withdrawn without payment of duty for the repair of a United States vessel engaged in foreign trade, and sailing under a "register," REPAYMENT. 262 RETURNS. must be assessed with duty when such vessel exchanges her "register" for an. " enrolment and license " for the purpose of engaging in the coasting trade of the United States, 2595, 2646. Rebate on materials withdrawn from warehouse for the repair of United States vessels, under section 2514, R. S., cannot be allowed unless the indorsement of the fact that rebate has been allowed appears on the register of the vessel, 2444. of vessels, withdrawal of goods from warehouse for, (see, generally, 2479, 2444.) on certain United States vessels made abroad, free of duty, 3379, 1753, 4154. Proofs necessary to secure the refund of duties paid for repair of United States vessels made abroad, 1594. to pleasure yachts in foreign ports not dutiable, 4154. HEPAYMENT. (See Refund.) REPORTS, monthly, of business of coUootors, 3404. of evidence. (See Evidence.) Official, should not, generally, be accompanied by letters of transmittal, 1647. of seizing officers, duplicates of, to be forwarded directly to the Department, 1674. of seizures, compromises, fines, forfeitures, &o., to be made weekly by collectors to the Secretary of the Treasury, 1469. Regulations relative to rendition of reports under the steamboat-inspection laws, 3144. to district attorneys. Violations of section 4233, R. S., will be reported to district attorneys when the evidence of the wilful violation is plain, otherwise not. Cases of seizure of goods for violations of the customs-revenue laws, where the value of the goods exceeds $500, are to be reported at once to the district attor- ney for libel, unless it is thought advisable to recommend to the Department to release, 2619. to the Commissioner of Customs, regulations relative to, 2197. to United State's general appraisers to be accompanied by a portion of the samples of textile fabrics taken by the appraiser, under existing regulations, and with tickets prepared in the usual form relating to the samples. Monthly reports of allowances for damage from ports of Boston, New York, Philadelphia, Baltimore, New Orleans, and San Francisco should be promptly made, 3496. REPRINTS OF BOOKS imported from England, (see Books,) 5342. REPS, plain and fancy, which are manufactures of worsted, silk and cotton, and jute or flax, intended for upholstery use, worsted being a substantial component thereof, dutiable as "manufactures of every description made wholly or in part of worsted," 1835. REQUISITIONS for books, blanks, and stationery, regulations relative to, 3046. "RESORCIN RED J.," dutiable as " aniline colors and dyes," at 50 cents per pound and 35 per cent, ad valorem, 4032. RETURN of manufactures of the United States after exportation, no duty upon the, upon the presentation of satisfactory evidence that no drawback on the raw material was allowed at the time of exportation, 4153. RETURNS, forms of, required to be made to Bureau of Statistics, 4028. of cargoes discharged, must be made up from the discharging book required to be kept by the inspector, and not from the books of the vessel's clerk, 2606. of invoices, consular officers requested to make, 3856. of vessels paying tonnage tax, directions relative to, 2542. REVEDOS. 253 EICE. to Bureau of Statistics of entrances and clearances of vessels in coasting and fish- ing trade not to be made, (See Vessels,) 4875. to tlie Bureau of Statistics, modification of tlie regulations relative to, 3707. REVEDOS. (See Altar-Pioces.) REVENUE LAWS class substances accordiug to their denominations acquired by general use in our own trade. (Two Hundred Chests of Tea, 9 Wheaton, 430 ; Barlow vs. United States, 7 Peters, 40fi.) REVENUE MARINE vessels not to be used for other than public purposes, 4-280. REVENUE-MARINE SERVICE.— Bills, vouchers, &o., to be made only in duplicate ; requisitions in triplicate, 1034. officers of, cannot impose and collect fines of the masters of vessels while on sea or in port. Such fines should be imposed and collected by collectors of cus- toms after the arrival of the vessels at a port, 1713. Ensigns of vessels of, to be hoisted at sunrise and hauled (Jown at sunset, 3749. Regulations for applicants for positions lii, 2857. Regulations for examination of candidates for admission to the grade of cadet, 3014. Regulations for examination of officers of, 3381, 1794, 1459. Regulation uniform for officers of, 3738. Rules and regulations relating to examination of applicants for position of second assistant engineer, 4427. REVENUE OFFICERS, gratuities to. (See Gifts.) "REVERE STRIPES," consisting of alternate stripes of about one-third of an inch in width, one of which is woven regularly, and is more or less open, and the other solid and twilled, manufactured wholly of cotton, counting under one hundred threads to the square inch, weighing less than five ounces, and costing under 25 cents per square yard, dutiable at the rate of 35 per cent, ad valorem, as "manufactures of cotton, n. o. p. f.," 4356. REVERSALS of rulings imposing duties upon imports cannot be made by the Secretary except upon the judgment of a court, or an opinion of the Attorney- General, (act of March 3, 1875,) 3325. REVISED STATUTES, constructions of Title 33, 1910. It was the declared purpose of Congress to collate all the statutes as they were at that date, and not to make any change in their provisions. (Smythe vs. Fiske, 23 Wall., 382.) Merchandise warehoused prior to, hut withdrawn from warehouse subsequently to the enactment of the Revised Statutes, dutiable at the same rate as would have applied had it been imported subsequently to June 22, 1874, 1979. RIBBONS, cotton-edge, Bozeaux, or cord-edge, 1510. Silk and metal, metal over 25 per cent, of the value, dutiable at 60 per cent, ad valorera^, as "goods, wares, and merchandise of which silk is the component part of chief value," (act of Feb. 8, 1875,) 2672. RICE, imported, intended for exportation to foreign countries, may be cleansed in bond, but when intended for consumption in the United States it cannot be, 3244. Patna, of which the hull and inner cuticle or skin has been removed, dutiable as "itMcleanedrice," (164, T. I.,) 3137; cowira, 2026 ; also,' decision of Oct. 15,1866. Siam, which has heen hulled and subjected to a process of sifting and cleaning, is EICE-FLOUE. 254 ROSES. not the cleaned rice of commerce, but is dutiable as "ttjscleanedrice," (164, T.I.,) 3137; contra, 2026; also, decision of Oct. 15, 1866. Warehouses for cleaning and storing rice in bpnd, regulations relative to, 1970. (See 1552.) HICE-FLOCTR dutiable as a manufactured article, n. o. p. f., at 20 per cent, ad va- lorem, 2446. EICB-ROOT, being a vegetable fibre, unmanufactured, used in the manufacture of of brooms, &c., dutiable at 10 per cent, ad valorem, as an unmanufactured article, u. o. p. f., 2764. RICHFORD, VT., designated a port, under Treaty of Washington, for shipment of goods in transit, 4844. RINGS, steel, for umbrellas, dutiable at 45 per cent, ad valorem, under the pro- vision for "umbrella and parasol ribs, stretchers, » * • and other parts thereof, when made iu whole or chief part of iron, steel, or any other metal,'' 3693. ROBES, goat-skin carriage, dutiable at 35 per cent, ad valorem, as " manufactures of fur," 3702. ROBINSON'S CORN-SOLVENT PENCILS, consisting of small glass tubes tilled with a liquid and enclosed in wooden cases, which are intended for the cure of corns and warts, classified as "proprietary medicines,'' under 479, T. I., at 50 per cent, ad valorem, 4693. ROCHESTER, N. Y., immediate transportation of unappraised merchandise to, 2731, 2744. ROCK ISLANB, ILL., is within the jurisdiction of the Burlington collection dis- trict, 4169. ROCK PHOSPHATE dutiable at 20 per cent, ad valorem, as a mineral » » * substance iu a crude state, n. o. p. f., 4113. RODS, steel, coiled wire, of less than one-fourth inch in diameter, dutiable at 30 per cent, ad valorem, as " steel in any form, n. o. p. f.," 1107, 3778, 4175 ; contra, 3648. ROMAN MOSAICS dutiable as "manufactures of slate," at 40 per cent, ad va- lorem, (17, T.I.,) 2624. ROOPING-IRON, (see Corrugated Roofing-Iron,) 5489. ROOFING-TIN dutiable as " tin in plates," 1462. ROOFS. — Temporary roofs of flat-boats, which are not calculated to carry freight, are exempt from admeasurement for tonnage, 3066. ROOT, dandelion. (See Dandelion Root.) ROOT-FLOUR dutiable at 3 cents per pound and 20 per cent, ad valorem, as "starch made of rice or any other material," (507, T. I.,) 3385. ROOTS, BULBOUS, dutiable at 30 per cent, ad valorem, 4308, 1262. ROPE, (see Hide Lariats,) 4751. ROSARIES, consisting of wooden beads completely perforated and strung on wire, liable to duty at the rate of 50 per cent, ad valorem, as "beads," (281, T. I.,) 5079. imported by religious societies for their own use, and not for sale or distribution, free of duty as "regalia," 2617. ROSE LAKE dutiable at 50 cents per pound and 35 per cent, ad valorem, as " ani- line dyes and colors," 3923, 2811. ROSES, conserve of, dutiable at 35 per cent, ad valorem, as "comfits, sweetmeats, • * * n. i). p. t.," 4339. ROSIN. 255 EUST. ROSIN, used in soldering tin cans entered for drawback, need not be proved to have been imported, no drawback being claimed thereon, 4282. ROSOLIC ACID entitled to free entry, under provision in free list for "acids of every description nsed for chemical and manufacturing purposes, n. o. p. f.," 4514. RO"W-BOATS, lights to be placed two feet above the stern, and to show an un- broken light all around the horizon, 4798. ROYALTY. (See Dutiable Value.) RUBBER. ( See India-Eubber. ) RUBBER TUBING, composed of India-rubber, colored, breaking under slight ten- sion, imported by manufacturers and dealers in artificial flowers for use as stems, classified under the provision "for manufactures wholly of rubber," dutiable at 35 per cent, ad valorem, for the reason that the tubing is plain, and therefore different from the stems mentioned in 3386, (389, T. I.,) 5016. RUBY POWDER, which is manufactured from the residuum of certain colors or tints of aniline, reduced to a powder and used as a substitute for cudbear, the aniline quality of its color constitutiiig its only value, dutiable as "aniline dyes and colors, by whatever name known," (431, T. I.,) 2635. RUGS, (see JuteEugs; Goat-Skins,) 5481, ,5484. Cotton, similar in character to carpets or carpetings of cotton, dutiable at 40 per cent, ad valorem, (258, T. I.,) 3390. Goat-skin, dutiable at 45 per cent, ad Valorem, as " all other mats * * » and rugs,"(258, T.I.,) 2825. of large size, being sufficiently large to cover an ordinary room, dutiable as "car- . pets woven whole for rooms," dutiable at 50 per cent, ad valorem, 2577. Railway, 543. Turkey, woollen, are dutiable at 45 per cent., as " other rugs," (258, T. I.,) 2836. RULES for steering and sailing, and lights, torches, and fog-signals, 4674. of navigation amended, 3870. (See 2925.) RULES OP THE ROAD, INTERNATIONAL. (See International.) RUPEE OP INDIA, value of, 44,^ cents, 3864. (See 3829, 3967.) RUSSIA SHEET-IRON, examination of, for daniage allowance should be made while packages are in their original condition, and the packages should remain undisturbed until inspected, 4431. RUSSIAN HEMP, 996. RUST of iron and steel. "In the opinion of the Department, the provision in the third section of the act of July 14, 1862, that 'no allowance or reduction of duties for partial loss or damage shall be hereafter made in consequence of rust of iron or steel, or upon the manufactures of iron or steel, except on polished Eussia iron,' only applies to cases where the rust is an ordinary incident of the sea- voyage, and, therefore, that it does not prohibit an allowance for excessive rust or damage to iron, &c., under the general law, when such excessive rust or damage is caused by extraordinary circumstances on the voyage, such as the wreck of the vessel," &o., 1138. i Where certain iron blooms were sunk for several years, and had in that time be- come so corroded as to destroy their value for use in that shape, but were fit only to be remanufactured, held, that their character as blooms had not been lost, and that they could not therefore be entered as "scrap-iron," 373. SACKS. l*,"")!! SAl.KS OK UNCl.A IM l'.l> (lOODH. SACKS. C^iM< lliiM'N.I ciivcrlnji' "iHil, ilutinlili', i:tll.'. SADDLBRY mit linimoliold iii- piM'sniuil cUVcIn, II Hi, SADDLB3 iiro iiol. inliiilsMiltlo l» IVck tr, i'(iiisIhI1ii){ nl' IIik llo^v(^l'^^ iif llio iNi, :tl IH, I'm' nIoiiiii mill Nalliii);' viinhpIh, 'Jllllll. SAILS AND RIO-OING luknii rrmii Ihi' wrnfk uTaii Aiiii>i'li'an billlli vi'nhoI wliluli liail lii'i'ii pill, iiiiilm' Hii> Ili'lUsli ll»n', lU'lKrwiirilH lra.nNri>n'Hii li,v a bill iiTNailo In a. rlli/iMi III' Mill Uiiili'il 8laliiN, mill IIiiii,I1,y wi'iii'IumI, ai'n itiillaliln If liii|iiirlii>il lulu Mill lIllllaMJ SlMliiN, :Wi8, SALAD-OIL.- N'^KolaiMn oil pi'npm'Kil luiil III. I'liriiNO aMin no imiLoi'imI wIMiIii iinn ynai', Mioy iiiiiHt III! Hold at piibllo aiiiiMiin, at niiiiiii piildlo hIiiito orboiidod wnrobnnHn, ali |ilio iinxl. iiiiNiiln|L( I'li^iilar Halo, illNlrM.iir nol. Ionn Mian tibrnn \viMd(N, :M7V!. Voj{otivblnH, (hoo Uniilalinnil OoodN,) Will. Wbiii'o all a Halo of iiiinlaiinoil ^noilN a |iaN Nold, iiiai'ltoil " oiinoaHn of papnr and olotli kooiIn, oIiivkii biindriMl and liwonliy yariU," and lion dayN a>fliii'- wmi'iIh II, waN found l.o unnl;aln, only half llm nnnilioi' of yai'ilN mIiIiI'ImI, hold, on a dnniarMil for a rnl'iiiid nl' oiio-lialf Ilin prlrii paid, Mial, iin Mio aJOiMonnnr Kavn no Kiiaranlnr itl Mm liliim, and a.N Mm paukurKowaN Nold I'nr a liniip Niini, a.iid im upon Mm aiiul'lnimiliinl |ini|mniil,i()iiH, ii, o. p. I'.," (.Ili!, T, 1.,) H"", :!:i'.>ri. "SALICYLATE SOUDB," oIiihsIIIimI aw " ppdpviol.iir.v iiidillciiic," .liil.iablo at 50 piM' (^mir. ad vallii>iil< pniyiiirnli nl'dnly, uulera I'lirnao in riii'ing IInU (iiininiiiMl,v mnimI I'oi' I'iiik:!, S47.t, It'JSO. (iliai'Ki^H i'lir \v(\i|i(Uln)(' II' \i|iiin an iinpi>i'lia>l>ion of ,smJI<, and jiiUn' Uio orin-inal wtilgldiin till am'i^i'talll Kh iiiii'VuHpiindonim wllli tlin iiiviilmi woi^lit, a porlion is liraiiml'iM't'iid l.ii ihuiUkm' vi^hhoI or to wiii'ulioiiHo, thin \voin;lilM){ 1h not a oliai'^o on llio Inipiu'ti'i'i liiiti IC Hirtui' itH IranNl'iM' to wandioMNO a piu't is lo bo willidrawii, and ill btxioniiiN noooNMai'.v to ascioi'talii tlio ()nanl>it,v wltlidrawii, tlio oxponNo is to lio borno by tlio pnrtioH In IntoroHt, r):;i!)7. CoHi'NO nni'ollnod, a' lUli on boanl liNliing'-vivHHolN, ;iv!H7. A poi'tloii III' a oai'KO of linporlod Halt oa>niiot bo riMiiovod rroiii tlio inipoillii^' .sbip 111 llio poi't ol'iii'iival I'or nMo In Hiiltiii^ tlio ttinbuvHol'au Anioriran Hhip, witliont liayiiioiit ol'dnly, !J778. Ill bond ovor a yoar iiniy bo \vlllnlra\vn for nno In oiiring Hull without payiiiout of duty. Wool Ion ;i(ll!'J, If. S.,l8 without limitation ao lo timo, oxoopt that tho with- drawal nuiNt bo within tliroo yoai's I'roni iliito of importation, fil.sj. oannot bo snlijootod to a proooNs of oriiNlihij^ wliilo in bond, rJ'JOK, In niu'Un In not a "poriNliablo artloU*" within tho inoaninj{ of artiolo (id'.l, Ciusloms ItojtnlationN, whioh prohibits tho ontry for Immodlato tnuiNportatioii of iu>riHli- aJilo avtloloN, 'JI7'J. may bo withilra,wn I'rmn bond I'or imo In oiirliin' soal-sldns, I'i7(i. Wlioro i^l'ter the hiiidiiiii ol' a oargo ol' .salt oorlaln sacks woro I'oniid ompty, having lout llioir oontontN whllo lying on tho w harl", In ronHoquonoo ol' wator whioh was ii,b,sorlio(l during tlio voyago of importation, hi'ld, that no allowanoo oould bo niado, umlor sootlon !i!>H.|, l{. IS., for mioh Nhortago, and that dntUvs must be paid on tho quantity aofenally lauilod, Dill. UNod I'or tho pnrpoMo of curing Ush I'm' niannro is not oiititlod to robato of duty, 18 1 r.. Whoro Malt was withdrawn I'rom warohon,so to bo usod in onring Itsh prior to the dato wlioii tho aot ol' Juno (i, 187'.', rodnolng tho duty on stult, took offeot, and snbsonnont to siioli dato, i, duty should bo asHOSsod on snob balaiioo umlor said aot, MOd. Withdrawal ol', in bond I'lU' onring ILsh. An allldavit from tho party actually mak- ing tho withdrawal, or for whom tlio Ush was onrod, ombodying tho I'aots mon- lionoil in artiolo 7II, ('u.stoins h'ognlatioiis, ami stating also that no part of the salt withdrawn has botMi u.sod in ropaoklng, hirth(>r prosorvlng or onring fish piirohiusod abroad, not takon by a vossol id' tho Uiiilod States lioonscd to engage In tho llNl\ovios, ;!.f.".i. 17 SALT, PEES POK WEIGHING. 258 SALT, WASTE. withdrawn from bond for use in curing iish not tlie product of American fisheries, is dutiable, 3131, 1652. withdrawn from warehouse for salting seines is dutiable, 2323. withdrawn from warehouse for use on small fishing-vessels in curing fish. As these vessels make many trips during a season, a quantity of salt may be withdrawn sufficient for their use during the whole season, in order to avoid payment of fees at every trip, .'>104. SALT, FEES FOR WEIGHING.— On and after March 10, 1882, in cases where the dutiable weight or quantity of salt is required to be ascertained at the ex- pense of the owner, only the actual expense incurred in such service will be charged aud collected, according to section 2920, E. S., and article 1134, Customs Regulations, 5140. (See 5157.) when withdrawn from warehouse in less quantities than the entire cargo for trans- portation in bond, 75 cents per 100 bushels, 2828, ^834, 1538, 1618. ( See, generally, 2286.) SALT, FOREIGN. — If foreign salt is used without the limits of the United States in curing fish of American catch, the fish are not thereby rendered dutiable, nor is the salt so used liable to duty. If salt purchased abroad for the curing of fish is not consumed in the curing, but is brought into an American port, it is liable to duty, 2872, 342. used in curing meat intended for exportation not entitled to drawback, 4137. SALT LAKE, UTAH, is not "waters of the United States," and vessels trading upon it are not required to be documented, 855. SALTPETRE may be transported in bond provided it is forwarded in cars or vehicles containing no other merchandise, or only such merchandise as would in case of fire be subjected to no great or unusual damage, 3763. Rates of drawback on, 2176. the product of a country east of the Cape of Good Hope, imported into London and there refined, and then imported into the United States, is subject to a dis- criminating duty of 10 per cent., (section 2501, E. S.,) 4414. SALTS, (see Bishop's Chemical Preparations,) 4968. Black. The enumeration "black salts" in the free list is limited to crude potash, 1381,2729. Carlsbaden, dutiable as "salts » » * preparations of, n. o. p. f .," at 20 per cent, ad valorem, (495, T. I.,) 2817. Kissengen, dutiable as " salts * * * preparations of, n. o. p. f .," at 20 per cent. ad valorem, 2271. (See 2021. ) Manure, (see Manure Salts,) 4210. Vichy, dutiable at 20 per cent, ad valorem, as "preparations of salts, n. o. p. f.," (494, T. I.,) 2021. SALT-SACKING, 1736; contra, 1418. SALTS OF TARTAR, or carbonate of potash, two kinds. (1) Carbonate of potash, purified and put up in bottles for medicinal use; dutiable as a "medicinal prep- aration," at 40 per cent, ad valorem, (412, T. I.) (2) Pure carbonate of potash, made by burning the tartar of argol, dutiable at the rate of li cents per poun^, by assimilation, under the provision for " saleratus aud bicarbonate of soda " (490, T.L,) 4575. SALT, WASTE, dutiable at 20 per cent, ad valorem, either as a preparation of salts, or a manufactured article n. o. p. f , 3874. SALVE, PROPRIETARY. 259 SAMPLES. SALVE, PROPRIETARY, imported in bulk and put up in the United States, dutiable as a "proprietary medicine," (479, T. I.,) 4835. SALVORS' RIGHTS. -(See Derelict.) SAMPLES. — Appraisers will retain samples of all silks, woollens, linens, dress or other piece goods; also, of all other articles examined and appraised by them, paying ad valorem duties, samples of which, in the judgment of the appraisers, may be conveniently taken and retained without serious detriment to the inter- ests of the importer. Such samples will be labelled and iiled in the appraiser's office, 2930. The labels upon such samples will have noted thereon the number of the invoice referring to the sample taken, the invoice designation or desorip; tion of the merchandise, and any other particulars which may be of use, 2991; collectors will also file and preserve samples sent by consular officers, 3050. forwarded by consuls. Consular officers will send samples of merchandise in- tended for transportation in bond to some interior port without appraise- ment at port of importation, direct to the chief customs officer at the port to which the merchandise is to be finally forwarded for appraisement, 3533 ; but it is left to the discretion of consuls to determine whether it is practicable or proper that samples should be called for from the shippers for such purpose. When goods consist of standard goods well known to the trade, it will be suf- ficient to forward samples oecaslonally, as representing such class of goods, and to note the fact upon other invoices of the same description of merchandise sent to the same port, 3313. General directions as to the forwarding of, 3015, 2909. of carpeting large enough to be used as rugs are dutiable, 2640. of coffee must be sent to the appraiser's office for examination in common with all other merchandise, 3784. of sugar may be taken while being tared, but classification by such samples is not compulsory, 3904. of wines and liquors, only such can be admitted free of duty as are of no com- mercial value. Liquors imported in full bottles would have commercial value, 3777. ■ Pieces of cloths, edgings, textile fabrics, bound or unbound cards containing but- tons of various patterns, single gloves or stockings, as representations of other classes of goods whiph are obviously intended for use merely as samples by which to sell the class of goods which they represent, are to be regarded as hav- ing no commercial value, and are therefore free of duty. Samples imported in quantities intended to be sold by jobbers constitute merchandise, and the articles should be changed with their appropriate duty, 4828. The free entry of, is limited to such articles as have little or no commercial value, 2156,2311,1385,531,537. to be forwarded with appeals when practicable, if inspection is requisite to a proper understanding of the case, 5000. Where merchant appraisers were appointed, under the tariff acts of 1842 and 1846, to review the decision of the public appraisers, it was a question of fact for the jury to decide whether the examination of samples drawn some weeks before their appraisement was a substantial compliance with the law, which required them to examine one package at least of every ten packages of goods, wares, and merchandise. Being a question of fact for the jury, evidence was admissible SAMPLING OF SUGAR. 260 SAUEE-KKAUT. showing they had not complied with the law. The protest being "that the goods were not fairly and faithfully examined by the appraisers," was a suf- ficient notice of the grounds upon which the importers contended that the ap- praisement was unlawful. It was not necessary to set forth specifically the reasons upon which the charge was founded. (Greeley's Adm'r vs. Buigess et al., 18 How., 413.) SAMPLING OF SUGAR for drawback. Samples to be taken from at least one in every ten packages, by experienced samplers, oompared with Dutch standard for classification, and reported upon to the collector, 3879. for export. Samples from one package in every ten to be taken by the debenture officer, and by him delivered to United States appraiser for examination and comparison with the Dutch, standard for classification. Samples may be taken at place of lading or at refinery, exporter will note on export entry the time when sugar will be ready for weighing, &c. : each -package when weighed and in- spected will be stencilled "weighed and inspected;" merchandise must be trans, ported to export vessel in bonded lighters or trucks, 4037. Regulations for, 3417, 3430, 4386. Time for, (see Sugar,) 4836. SAND, GLASS, dutiable at 20 per cent, ad valorem, as a "mineral substance in a crude state, ji. o. p. f.," 3880. SANDSTONE STATUE dutiable at 10 per cent, ad valorem, as "statuary, n. o. p. f.," 3968. SANITARY REPORTS, information for use in making abstracts of consular, re- quested to be furnished the Surgeon-General Marine-Hospital Service by State and municipal health authorities, 3565. SAN JUAN, WASH., deputy collector of olistoms at, authorized to enter and clear vessels and collect duties, (act of Aug. 8, 1882,) 5350. SAN PEDRO, CAL., change of name of, to Wilmington, 1853. SARDELS. — Certain »ardels, being small fish put up in brine, in" kegs of eighty, forty, and twenty pounds, the fish being eviscerated and the heads removed, dutiable, under the provision for "anchovies and sardines, preserved in oil or otherwise," 1481. SARDINES. — Chinchards in oil, in exact imitation of sardines, in quarter boxes, and branded "Sardines a I'huile," vrere held to be properly classified as "sar- dines preserved in oil, or otherwiee," (section 2499, R. S.,) 1382. Smelts packed in exact imitation of sardines, but branded " Eperlans a Vhuile,'' held dutiable as "sardines," (section 2499, R. S.,) 1128. Smelts and sprats put up in the same manner as, and marked and sold to the trade as such, are dutiable as " sardines," 1128, 2136. SASH STOCK. — Lumber consisting of pieces of sawed pine varying in size from one and one-half to two inches in thickness by one and one-half to three inches in width, and from four to twelve feet in length, dutiable at 20 per cent, ad va- lorem, (228, T. I.,) 4958. SATINS, COTTON, having over two hundred threads to the square inch, dutiable at ^ cents per square yard and 20 per cent, ad valorem, 3889. SAUCE, anchovy, dutiable at 35 per cent, ad valorem, under the provision for "sauces of all kinds," 3492. SAUER-KRAUT dutiable as a "prepared vegetable," 623. SAUSAGES. 261 SCRAPS, TOBACCO. SAUSAGES,. (see Bologna Sausages,) 5472. Germau,.are exempt from duty, under the special provision for " bologna sausages," 2220. SAWDUST, (see Cedar Sawdust,) 4899. SAWED LUMBER, (.see Lumber,) 4871. All sawed timber should be classified for duty under the provision for "sawed boards, planks, deals, and other lumber, of hemlock, white-wood, sycamore, and basswood," if of any of these kinds of wood. If made from any other variety of wood, it should be classified under the provision for "all Other varie- ties of sawed lumber," 2431. ' . Elm timber imported for use in building wharves, which falls within the category of squared timber, is dutiable at 20 per cent, ad valorem, and not' at |2 per thou- sand feet, 5219. in pieces twenty-six feet long, six inches thick, and about twelve inches wide, in- tended for use iu building a railway-trestle, dutiable at $2 per thousand feet, board measure, (215, T. I.,) 5380. - SAW-MILLS, floating, steam, are subject to the usual requirements of enrolment and license, 2941. SCARPS composed of silk and cotton, silk being of chief value, but containing over 25per cent, in value of cotton, should be classified as "manufactures of silk, or of which silk is the component material of chief value," at 50 per cent, ad valorem, 4418. of cotton with embroidered silk ends dutiable at 35 per cent, ad valorem, 4523. SCHEDULE of common carriers whose bonds were approved prior to March 23, 1878, 3521. of rates of drawback, 4350, 3504. SCOTCH CAPS, incomplete, made of 'wool, on frames, are dutiable at 35 per cent. ad valorem, (318, T. I.,) 5448. SCRAP-BOOKS are not blank books in the sense of the statute imposing duty thereon, but are dutiable as "manufactures of paper or leather," according to the leading materials composing them, 2109. (See 1529; Eegs. of 1857, p. 557.) SCRAP GERMAN SILVER, dutiable at. 35 percent, ad valorem, as "albata, unmanufactured," (141, T. I.,) 3156. SCRAP-IRON. (See, generally, 3185, 3294.) consisting of new boiler punchings and clippings, and new bar ends, and other iron that has not been in actual use, cannot be classified as old scrap-iron, dutia- ble at $S per tou, 1986, 4115, 4512. SCRAP-LEATHER, new, cannot be admitted to free entry as "old scrap-leather," 1847. SCRAPS AND CLIPPINGS of Dutch metal, dutiable as "perfect Dutch metal," at 10 per cent, ad valorem, 4340; contra, 1630. SCRAPS, TOBACCO, dutiable at 30 per cent, ad valorem, as "unmanufactured tobacco," 2222. Imported, do not become liable to internal-revenue tax when merely transferred from a customs bonded warehouse in which they are stored to an internal-rev- enue bonded warehouse to be manufactured, and when so transferred they are not required to be put up and stamped iu the manner specified iu section 3362, R. S., 3058, 3284. SCREENING. 262 SEAL OIL. SCREENING' of culm of coal. No precise rule as to how much of a cargo should be screened. Enough should he screened to convince the collector that the article is or ig not culm of coal, 4044. SGRSENIITGrS OR DTTST purchased with malt, no allowance will be made for, such allowance not being considered such a discount as can be properly deducted from the market value of the merchandise, 4742. SCREEN-FLATES are machinery within the intent of section 2511, E. S., allow- ing machinery to be imported free of duty for repair and subsequent expor- tation, 3780. SCREENS for determining whether coal is dutiable as culm or slack should have longitudinal bars only, 3952 ; contra, 2363. for side-lights on small vessels, when inboard screens of three feet in length will obstruct the working of the sails, such Screen-boards may be used as will prevent the side-lights from being seen across the bow, 3860. SCREWS, WOOD, Bteel, are dutiable under the provision for wood-screws eo nomine, and not under the following provision for screws of any other metal than iron, 2465. SCYTHES, GRASS, rates of drawback on, 3638, 3504. SEAFORD, DEL., deputy collector of customs at, authorized to enroll and license vessels by virtue of section 2633, R. S., 4476. SEA-GOING STEAMERS. — Steamers running from the west end of Coney Island to Rookaway Inlet are, and liable to provisions of section 4490, R. S., 5289. SEA-ROOT, which is an unmanufactured vegetable substance, dutiable as an unmanufactured article, n. o. p. f., at 10 per cent, ad valorem, 2783. SEA-STORES, imported, are dutiable when vessels change from foreign to coast- ing trade, 4420. A reasonable quantity of cigars may be entered on manifest as sea-stores, 331. Duties should be levied on excess of, 4438. Saved from a foreign wreck are exempt from duty, 566. Such portions of sea-stores as are of domestic manufacture or production are exempt from duty, 4544. The collector or other chief officer of customs at a port, and not the Treasury Department, is to deci''e what foreign sea-stores properly .constitute the com- plement of a vessel, 1120, 4130. The, of ojie vessel cannot be transferred to another vessel without payment of duty, 3501, 1156. SEA-TANGLE TENTS, (see Sea- Weed,) 4625. SEA- WEED, manufactures of. Certain sea-tangle tents, so-called, made of sea- weed, classified under section 2516, E. S., as "manufactures, n. o. p. f.," 4635. " SEAL-HOLDERS," may be used for fastening cars and vessels employed in the transportation of merchandise without appraisement, the supply of locks being exhausted, 5160. SEALING. — Fees for sealing cars coming into the United States from Canada, and certifying manifests by consuls, 25 cents for both services, 1759. SEALING AND CORDING of merchandise must be done by customs officers, and a fee of 8 cents per package for such service shall be collected, and no more, 2876, 2359, 2292. SEAL OIL imported from Canada is not free of duty under the Treaty of Washing- ton, not being a fish-oil, 1596. SEALS AND LOCKS. 263 SEED. SEALS AND LOCKS, regulations for the use of customs, 4106,3341,2665,2691, 2876,2359,2267,2484,2530. , SEALS, LEAD, common carriers mustreimburse Government for cost of, (see Lead Seals,) 4912. SEAMEN. (See Crews; Marine-Hospital Service ; Bar-pilots; Pilots.) Destitute American seamen returned from abroad. United States consular officer3 required to give tlie master of the vessel in wbicli they are returned a certificate showing the names and amount to be paid for each, &c., 5480. Foreign, physical examination of, by medical ptBcers of Marine-Hospital Service, 5414. Insane, marine-hospital instructions relative to, 2199. Promulgation of the act of June 9, 1874, relative to the shipping and discharge of seamen, 1864. Servants and cooks, male or female, attached to registered or enrolled and licensed vessels of the UnitedStates are considered as seamen, and the marine-hospital tax should be collected from them accordingly. They are entitled to hospital relief when they have paid tax, 1075. Sick or disabled seamen cannot be reimbursed from the marine-hospital fund for expenses incurred by themselves, 2295. The term seamen within the meaning of the act of March 3; 1875, providing for the assessment of hospital tax upon, includes captains, supercargoes, medical officers, pursers, clerks, mates, pilots, engineers, quartermasters, gunners, boatswains, sail-makers, carpenters, watchmen, firemen, coal-heavers or stokers, oilers, water-tenders, stewards, cooks, bakers, butchers, pantrymen, storekeepers, mess- men, waiters, porters, stewardesses, chamber-maids, seamen, ordinary seamen, boys, deck-hands, first-class deck-hands, second-class deck-hands or roust- abouts, lightermen, and all other persons employed on board, 2167. who have paid marine-hospital tax for at least three months just previous to the suspension of navigation are entitled to relief from the Marine-Hospital Service during the continuance of said suspension, provided that they are unable to obtain medical treatment for themselves-, 1030. SEAMEN'S TIME-BOOKS, distribution of, 2430. Failure of master to make entries therein subjects him to penalty, under provision of section 3088, R. S. Collector may seize and libel the vessel, 4766. SEED, beet, dutiable as "garden-seeds," at 20 per cent, ad valorem, (469, T. I.,) 1791. Celery, dutiable as "garden-seeds,'' at 20 per cent ad valorem, 1757, 1812, 1903. (See 1029.1 ' Grains specially enumerated in the tariff are no.t changed in their classification by being imported for use as seed, 2227, 1803. Moon, dutiable at one-half cent per pound, as an oilrseed, 3451. Millet, not in its natural condition, but which has undergone a process of manu- facture by being hulled and cleaned, ..dutiable as an article manufactured in whole or in part, n. o. p. f., at 20 per cent, ad valorem, 2093. . Mustard, 796. Parsley, dutiable as "garden-seeds," at 20 per cent, ad valorem, 1757. Pine, consisting of the meat or kernel of the pine-tree seed, from which the rind or covering has been removed, dutiable at WO per cent., as a non-enumerated manufactured article, 3532. SEEESUCKEE. 264 SEEVANTS AND COOKS. Potatoes, notwithstanding they are imported for seed, are dutiable at 15 cents a bushel, under the special provision for potatoes, 1803. Quince, dutiable at 20 per cent, ad valorem, under the provision for " all other seeds for agricultural and horticultural purposes," 4385. SEERSITCEER dutiable as a manufacture of which silk is the component material of chief value, 636. SEIZXTRIj. — Abstracts of seizures of smuggled goods should show amount of duties lost to the United States, 2265. Cases of seizure of goods for violations of the customs-revenue laws, when the value of the goods exceeds $500, should be reported at once to the district attorney for libel, unless it is thought advisable to recommend to the Department to re- lease, 2619. Compensation to customs officers making. In all cases of seizure of goods; wares, aiid merchandise, even though information of (^ause for seizure and forfeiture may have been givpn by a person not an officer of the United States, if an officer shall after the giving such information in fact find and seize smuggled goods, such officer will be entitled to some compensation, which claim shall not be prejudiced by any claim which the informer may legally set up in the same case ; but in no case shall the total compensation allowed jointly to an officer and in- former exceed one-half of the net proceeds of seizure. Eates of compensation will be determined with special regard to the gravity of the case and the vigi- lance of the officer and informer, 3637. of a vessel. An open visible seizure by an officer of the Government, or other person authorized by law to seize, must precede the commencement of judicial proceedings. Where it is proposed, to libel a vessel for violation of the inspection laws, which it is made the duty of customs officers to enforce, such seizure should be made by an officer of customs, 2274, 3674. of vessels for violations of United States steamboat laws, should be made by col- lectors, or other chief officers of customs, and all inspectors within the several districts. These officers should, when it is practicable, submit the facts in each case to the district attorney, and take his opinion before action, 4207. of goods for omission from manifest, directions relative to, 2669, 2725. Eeports of. While the Department requires weekly and monthly reports of seizure, it is directed that in cases of seizures made of vessels, animals, or other property of the probable value of $2,000, a detailed report shall be made by the collector at once, by letter, setting forth the cause of seizures, and sections of the Eevised Statutes supposed to have been violated, 3349. to be made of sugar where the owner, importer, agent, or consignee of such sugar making entry thereof has knowledge that it was artificially colored for the purpose of defrauding the revenue, 4173. SEIZURES on vessels while proceeding to port of destination, regulations as to, 2725. SELTZER-WATER dutiable at 3 cents per bottle and 25 per cent, ad valorem, (416, T. I.,) 5325. SELVAGrE should be excluded in determining the dutiable width of hair seatings, 3597 ; contra, 1877. (See decision of May 16, 1863. ) SERVANTS AND COOKS, male or female, attached to vessels of the United States, are considered as seamen, and should be taxed accordingly. They are entitled to hospital relief when they have paid tax, 1075. SESAME OIL. 265 SHAWLS. SESAME OIL. — The provision in the free I'st for "oil, essential, fixed or ex- pressed, viz., * • ■• sesame or sesamum seed or bene," does not relate to vegetable oil prepared and tit for use as salad-oil, which is dutiable at |1 a. gallon, as "oils, * * * olive, in flasks or bottles, and salad," (4:24, T. I.,) SEWING-MACHINES are machinery within the meaning of section 2511, E. S., and may be imported for repairs free of duty under that section, 1951. containing no gteel except the needle, dutiable as "manufactures of iron," 1392. composed of steel and iron, the steel portion being 10 per cent, of the whole value, dutia1)le as manufactures in part of steel, 1471. SEWING-SILK. — All threefold threads of spun silk imported, which may be used as sewing-silk, should be classified as sewing-silk, when of sufficient strength for sewing, at 40 per cent, ad valorem, 3900 ; contra, 2773, 2827, 3798. SHALE, ANTHRACITE, dutiable at 75 cents per ton, as " bituminous coal and shale," (320, T. I.,) 5308. SHANGHAI TAEL to be used as a basis, at $1.35, from which to estimate value of Chefoo tael, 3852, 2550. SHAVING-BOXES with mirrors in lids dutiable at 40 per cent, ad valorem, un- der the provision for all manufactures of which glass shall be a component ma- terial, n. o. p. f. (34, T. I.) The mirrors had cords attached by which they could be hung on the wall, and were a prominent part of the manufacture, 5001. SHAWLS. (See "Woollen Shawls. ) Broch6, which are manufactured in whole or in part of wool, worsted, &c., du- tiable at 50 cents per pound, and 40 per cent, ad valorem, as "wearing-apparel * * " composed wholly or in part of wool, worsted," &c., (247, T. I.,) 2838. "Camel's-hair," "India,'' or "cashmere," dutiable as " wearing-apparel of every description * " * composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals," (247, T. I., ,) 1535. Cotton, consisting of all cotton squares, with a woollen fringe knitted oa two of the sides, dutiable as "ready-made clothing and wearing-apparel," composed wholly or in part of wool, although the value of the wool is very small in comparison with the entire value of the shawl, 2678. (See 2712.) Cotton, ornamented with a fringe made of worsted, which, although of trifling value as compared with the entire value of the entire shawl, is sufficient to characterize the article as one which is, in fact, composed in part of wool, du- tiable at 50 cents per pound, and 40 percent, ad valorem, as " ready-made cloth- ing composed in part of wool," (247, T. I.,) 2694. Merino, dutiable at 50 cents per pound and 40 per cent, ad valorem, as " wearing- apparel of every , description • * » composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals," 2997. , Woollen, with silk embroidery thereon, dutiable as "clothing, ready-made, and wearing-apparel of every description * * » composed wholly or in part of wool, worsted," &c., 2821. "Knit." These shawls are specifically provided for in Schedule L, (242, T.,I.,) as "woollen shawls,'' and not being so provided for in Schedule M, (318, T. I.,) and not being similar to the articles specified therein, they do not come within the decision of the court in Victor el al. vs. Arthur, (5243, ) and hence are du- tiable at 50 cents per pound and 35 per cent, ad valorem, 5256. SHEAR'S. 266 SHEEPSKINS. Knit woollen, dutiable as " kuit goods," 3194. Worsted, (see Worsted Shawls,) 5"273. Worsted lace, dutiable as " wearing-apparel of every description * * * com- posed wholly or in part of wool, worsted," &c., 1871, 1855. SHSARS, horse, differing from ordinary shears only in being slightly curved, du- tiable at 35 per cent, ad valorem, as "cutlery of all kinds," (337, T. I.,) 3195. Sheep and garden, are dutiable as " manufactures of steel, n. o. p. f.," and not as cutlery, 368. (See decision of March 30, 1865.) SHEATHING METAL and other articles taken from American vessels undergo- ing repairs are not importations within the meaning of the law, and therefore are not subject to duty, 4135, 1533; contra, 2007; but when taken from a foreign vessel in a foreign port and brought to the United States in that vessel, duti- able, although such metal was of domestic manufacture, 1783. Foreign, withdrawn from warehouse for iise in construction of American vessels, 2409. (See, generally, 1573.) for repair of American vessels when used on vessels which were afterwards sold to foreign owners, not dutiable if there was no contract express or implied for the sale before the withdrawal bonds of the owners were cancelled, 4655. Imported. (See, generally, 1367, 1643.) Old, made of a composition metal, dutiable at 20 per cent, ad valorem, as " metal, unmanufactured, u. o. p. f.," 4144. which has been withdrawn without payment of duty for the repair of a United States vessel engaged iu foreign trade and sailing under a "register" must be assessed with duty when such vessel exchanges liet." register" for an " enrol- ment iind license" for the purpose of engaging in the coasting trade of the United States, 259.'). Yellow, and yellow metal bolts must pay the duty imposed on manufactures of copper, and are entitled to drawback when used in the construction or repair of vessels built in the United States employed in foreign trade, 2137. (See 2219. ) SHEEP, American, exported shorn and returned bearing fleeces, free of duty, 2492. (See 2190, 2487.) SHEEPSKINS, dressed, with wool on, intended for use either as mats or for trim- mings, &c., dutiable at 25 per cent, ad valorem, as "skins, tanned, u. o p. f.," 2584, 2269. from Cape of Good Hope, rule for estimating weight of wool on, 1017. Hair, which are the' pelts of sheep that have been recently sheared are free of duty, 4069. Hawaiian, with the wool on are free of duty under the treaty, but the wool on the skins is dutiable, 3414. may be used for the manufacture of what is commercially known as morocco, and tbey may consequently be admitted to entry at 10 per cent, ad valorem, as "skins for morocco, tanned, but unfinished," 3671. Percentages of wool on, 1399. Raw, with wool on, dutiable at 3 cents per pound on the wool and 30 per cent, ad valorem on the skins, as "wool on the skin," &c., and "sheepskins * * » raw or unmanufactured, imported with the wool on * * * unwashed," 3680, 2089. without the wool, pickled, free of duty under the provision for " hides, raw or un- cured, whether dry, salt, or pickled, * » » unmanufactured," 3070. SHEEP- WASH. 267 SHIELDS, GUTTA-PERCHA SHEEP-WASH, carbolic acid, used to destroy vermin and cure certain skin diseases, dutiable as a uoa-ennmerated manufactured article, 3426. SHEET-IRON.— Black sheet-iron in gauge from 23 to 29 held not to be "tagger's iron,'' which is always of a gauge thinner than No. 30, but is dutiable accord- ing to gauge, '(77, T. I.,) 5500. which obtains a slightly polished appearance by reason of being rolled in sin- gle sheets, in which condition it is fitted for the manufacture of spoons and other utensils intended to be coated with tin, dutiable as " sheet-iron, common or black," instead of "smooth and polished sheet-iron," 1072. SHELLAC VARNISH, (see Varnish,) 5300. spirits chief value, dutiable at a rate not less than is imposed on distilled spirits. Value of the materials in foreign country to govern classification, 4771 ; reiioked, 5300. SHELL AND BEAD JEWELRY.— Bracelets of shells and glass beads strung on thread, classified under provision for "all beads and bead orijaments," &c., and dutiable at 50 per cent, ad valorem, (281, T. I.,) 4878. SHELL BOXES being specially provided for by name, and being usually com- posed of other materials in addition to shells, are dutiable at 35 per cent, ad valorem, (209, T. I.,) 5002. SHELL LIME made by burning sea-shells, dutiable at 10 per cent, ad valorem, the same duty imposed on lime obtained by burning the common limestone, 2894. SHELLS, clippings of, which have undergone a process of cutting and grinding, to prepare them for use in the manufacture of inlaid work, dutiable as "man- ufactures of shell," 1108, 4428. of nutmegs. An allowance of tare at the rate of 33J per cent, will be made on nutmegs for the shells, 2710. prepared for use as ornamental shells either by the use of acids, or by cleansing, grinding, &c., dutiable at 35 per cent, ad valorem, as "manufactures of shell," 3813,2896,816; contra, 1090. unmanufactured, but cleansed with acids, free, unless produced east of Cape of Good Hope and imported from a place west thereof, when 10 per cent, discrim- inating duty attaches. The discriminating duty of 10 per cent, also attaches to shells produced east of Cape of Good Hope, and polished, ground, &c., at a place west thereof, 3843, 3339. SHELLS, CARTRIDGE, central-fire, (being cartridge-oases with percussion-caps in the centre, ) dutiable at 40 per cent, ad valorem, by assimilation to percus- sion-caps, 2148, 3552. copper chief value, dutiable at 45 per cent, ad valorem, under the provision for "all manufactures * * * of which copper shall be a component of chief value," 3552. dutiable as "manufactures of which brass is the component material of chief value," at 35 per cent, ad valorem, 3846. SHIELDS, GUTTA-PERCHA DRESS, covered with cotton and bound with narrow silk braid, dutiable at 35 per cent, ad valorem, as " articles worn by men, women, or children, of whatever material composed, except linen or silk, made up," &c., 3733. made entirely of gutta-percha dutiable at 40 per cent, ad valorem, as "gutta- percha, manufactured," 3985. SHINGLES. 268 SHIP-PLANKING. SHINGLES dutiable at the rate of 35 cents per thousand, and no allowance will be made because they are less than the ordinary length and thickness, 3699. In the measurement of shingles for duty, no allowance should be made on account of their length or thickness being less than the ordinary measurement, 3699. manufactured in New Brunswick from timber cut in Maine, having the flat sides sawed and the edges planed with knives, are dutiable at 35 cents per thousand, siich shingles not^being embraced in the provisions of section 2508, R. S., 3790. SHIP-BUILDING MATERIALS, withdrawal of, under section 10, act of June 6, 1872, 1621, 1635, 1637. SHIPMENT of petroleum upon steam-vessels. Where there is an all-rail route between two points, however circuitous such route may be, it is such an "other practicable mode" of shipment as is contemplated in section 4472, E. S., and debars passenger-steamers from carrying petroleum and like oils between the two points, 4140, 4256. , of diseased cattle prohibited, 3867. Port of. The port or place in Canada where merchandise is laden on the railway car in which it arrives in the Uiiited States is to be considered as the port or place of shipment, and consequently in fixing the value of wool for the purpose of classification or rate of duty, the charges and commissions incurred on the wool in question at such port or place are not to be included for that purpose, 3465, The day on which a vessel receiving goods in a foreign port is fully laden and cleared for departure is the date defined as that on which goods are actually on shipboard bound to the United States within the meaning of section 5 of the act of March 3, 1875, 2155, 2184. SHIPMENTS to New York or Boston from Providence under combined trans- portation and export entries for exportation may be considered as within the meaning of the circular of July 9, 1881, No. 79, relating to small exportations' of manufactured articles with benefit of drawback, 4937. SHIPPERS' MANIFEST.— The master of a vessel, in order to clear her for a foreign port, cannot subscribe and make oath to the manifest which the law (section 4200, R. S.) requires to be subscribed and sworn to by the owners, shippers, or consignors of the cargo on board, 3261. SHIPPING ARTICLES, directions relative to, 1406. SHIPPING COMMISSIONERS, the act providing for the appointment of, does not apply to masters of vessels when engaged in trade between the United States and the British North American possessions, or the West India Islands, or the. Republic of Mexico, 1383, 1403. (See 1430.) The execution and interpretation of the laws relating to, is vested in the circuit courts of the United States, and the Treasury Department cannot assume to interpret or administer them, 2852. The disposition of fees is a matter not within the jurisdiction of the Treasury De- partment, but personally within that of the United States circuit court, 5460. Vessels trading between New York and San Francisco required to have crews shipped by, 1438. SHIP-PLANKING, which is free of duty, diifers from ordinary plank only in being of greater thickness, with rough edges following the natural shape of the treei and being used in the (oastruction of ships, 3602, 4012. Ship-planks of the necessary width and thickness, the edges of which have been squared, may be included in the term ship-planking, 4347. ship's stores. ' 269 short shipiJients. SHIP'S STORES. — Coal forming part of cargo, and retained on board for use as ship's stores, is dutiable ; section 2798, R. S., does not apjjly, 4935. SHIP-TIMBER free of duty, although intended for other purposes than ship- building, 1707. Only such timbep as is evidently to be used for the frame or keel of a vessel or its masts or spars is entitled to free entry, 3602, 1343, 1719. The provisions for the free entry of ship-timber in section 2505, R. S., and for lumber and timber in section 2513, R. S., are not inconsistent. Ship-timber in- cludes only such timber as is evidently to be used for the frame or keel of a vessel or its masts and spars, and is absolutely free on importation, while under section 2513, the articles .specified therein, which include not only ship-timber but all lumber and timber, are free only when used in the construction of vessels for foreign trade, 1655. (See 1343.) SHIRTS, silk plaited, made on frames, being manufactures of silk and cotton, cot- ton chief value, dutiable at 35 per cent, ad valorem, as '' wove shirts » « » made on frames," &c., 3771. (See 3690; also, 6 Otto, S. C. Reps., 118.) SHIRTS AND DRAWERS made on frames, and composed of material other than silk and linen, were dutiable at 35 per cent, previous to August 7, 1882, (318, T. I.,) 5430. SHOALS. — Notice of the discovery of a shoal in the Pacific Ocean, 2459. SHOE-FASTENERS, not being " eyelets," but brass hooks for lacing, with eye- let attachments for fastening the hooks to the shoe, dutiable as "manufactures of brass," at 35 per cent, ad valorem, 3667. SHOE-LACES, (see Worsted,) 4806. SHOE -PINCHERS, composed of casehardened iron, dutiable as " manufactures of iron, u.'O. p. f.," 788. SHOES, calf-hair, dutiable at 50 cents per pound and 40 per cent, ad valorem, 3393 composed partly of wool, dutiable as "clothing, ready-made, and wearing-apparel of every description * * * composed wholly or in part of wool," 3005. (See 3023.) SHOE-SHANK STEEL, such steel being fl-om 3t inches to 4^ inches in width by 5 feet in length, is dutiable as "steel in sheets," (117, T. I.,) 4556. SHOE-SLIDES composed of iron, with a chilled surface, dutiable as "manufact- ures of iron, n. o. p. f.," at 35 per cent, ad valorem, 4470. SHOE-VAMPS, classified under the provision for "manufactures and articles of leather," and dutiable at 35 per cent, ad valorem. Being out into specified shapes at considerable waste, they are not dutiable as "upper-leather," (399, T. I.,) 5026. SHOOKS, domestic, exported and subsequently imported in the shape of fruit-boxes, free of duty, and the sawing of the shooks into lengths abroad will not exclude them from the free list, 3918. for boxes, tongued and grooved, dutiable at 30 per cent, ad valorem, by assimilation to sugar-box shooks, 3718, 2226 ; contra, March 1, 1867. SHORTAGE. (See, generally, 2060.) No allowance can be made under section 2984, R. S., for, occurring after the landing of an entry, although such shortage resulted from damage incurred during the voyage of importation, and the duties must be paid on the amount actually landed, 3111. SHORT SHIPMENTS. — In appraisements where advances of the value of merchan- dise are made, deductions for short shipment should be made both from the en- SHOET-SHIPPED GOODS. 270 ' SILK. tered value and from the appraised value, and if the appraised value thus reduced exceed the entered value thus redviced 10 per cent, or more, the addi- tional duty of 20 per cent, attaches, 3413. of immediate-transportation goods. Where the bill of lading is for a less quantity of merchandise than that stated in the invoice, entry of the quantity arriving as per bill of lading may be allowed, and also a subsequent entry of the portion short-shipped, 5169. Where goods are taken nnder bond direct from importing vessels to importer's stores, no allowance will be made for short shipment, 4336, 4370. SHORT-SHIPPED GOODS IN BOND, owners of, to make entry as of original importation. Duties exacted on, to be deposited in the usual manner, and not as a special deposit, 3886. SHOW-CARDS accompanying merchandise are dutiable if they have a mercantile value, whether entered on the Invoice or not, 2600, 2383. SHRINKAGE, no allowance made for, in weight of crude gutta-percha, as that article appreciates in value in proportion to its diminution in weight, 4449. SIAMESE RICE, which has been hulled and subjected to a process of sifting and cleaning, is not the cleaned rice of commerce, but is dutiable as ttnoleaned rice, (164, T. I.,) 3137; contra, 2026, Oct. 15, 1866. SIDE LIGHTS, SCREENS FOR. . (See Screens.) SIEMENS PROCESS.— All metal produced by the Martin-Siemens process should be classified as steel, 3598, 2025, 3648, 1685; contra, 2891. SIENNA, burnt lump, dutiable at 50 cents per one hundred pounds, as "ochres and ochrey earths, n. o. p. f.," 3488. Dry, levigated, has lost its similitude to ochrey earths, and is dutiatjle as a paint or painter's color, at 25 per cent, ad valorem, 3334. SIGNALS, FOG. (See Fog Signals.) SILICATE, soluble, used on walls of brick, plaster, or stone, to preserve them from moisture, &c., dutiable at 25 per cent, ad valorem, as "paint, n. o. p. f.," 3644. SILICATE OF SODA. (See Soda- Water Glass.) SILK. (See, generally, 2559, 1851, 1869, 1956, 2031, 2050.) Articles containing silk to the amount of from 5 to 10 per cent, of their value do not contain sufficient silk to necessarily govern their classification, 3239, 3002. Goods having over 75 per cent, in value of silk as a component m'aterial are dutiable at 60 per cent, ad valorem, and goods having as a component material silk exceeding 50 per cent, in value, but not exceeding 75 per cent, in value, and also having 25 per cent, of cotton, or over, are to be classified according to their commercial designation. This rule applies to all articles enumerated in the tariff having silk as a component material of chief value, but containing 25 per cent, or over in value of cotton, wool, or worsted. Any such articles known and recognized as ready-made clothing or wearing-apparel, should be classified as such, at the rate of 60 per cent, ad valorem, 2747. cloaks, fur-lined, will be classified for duty according to the relative value of the silk as compared with the skins with which they are lined. If the silk be component material of chief value, such garments will be dutiable at 60 per cent, ad valorem, but if not, the article may be admitted to duty at 35 per cent, ad valorem, as a manufacture in part of fur, 2463. SJLK AND COTTON BINDINGS. 271 SILK AND COTTON GOODS. Cordonet. All threefold threads of spun silk imported, which luay be used as sewing-silk, should be classified as sewing-silk, when of sufficient strength for sewing, at 40 per cent, ad valorem, 3900, 3798; contra, -2773, 2926, 2827. Cotton aud whalebone corsets, having silk as the component material of chief value, with cotton less than 25 per cent, of the vaiue thereof, dutiable at 60 per cent, ad valorem, 4315. Crapes in the piece not having cotton, flax, wool or worsted as a component ma- ' terial to the extent of 25 per cent., imported prior totheact of February 8, 1875, dutiable at 60 per cent, ad valorem, under the provisions in the act of 1864 for "all manufactures of silk, or of which silk shall be a component material of chief value;" imported after the act of February 8, 1875, dutiable at 60 per cent, ad valorem, under said act, 3688. Crosses and stoles of silk warp, and silk and metal filling, with a cross on them embroidered, in metal, dutiable as a manufacture of silk aud metal, silk chief value, at 60 per cent, ad valorem, 2851. Fancy articles, a pa;rt of which were composed of silk, chief value, and a part copsisting of paper boxes in the shape of baskets, and pots studded with arti- ficial flowers, dutiable at 60 and 50 per cent., respectively, (act of Feb. 8, 1875, sec. 1, and 351, T. I.,) 5349. Manufactures of silk, cotton, and ramie, in the following proportions: Silk, 54 per cent. ; cotton, 14 per cent. ; and ramie, 32 per cent ; dutiable at 60 per cent, ad valorem, 4218. The act of February 8, 1875, imposing a duty of 60 per cent, on all goods n. o. p. f.; "made of silk or of which silk is a component material of chief value," &c., excepts from the operations of this provision goods having as a component material "25 per cent, or over in value of cotton, flax, wool or worsted." The Department construes this exception to exempt from the 60 per cent, duty only such goods as contain 25 per cent, or more of the entire value of either one of the materials mentioned in the exception, 3584. withdrawal of, from bond for dyeing. No drawback will be paid on silk withdrawn from warehouse to be dyed, colored, printed, stained, &o., on the return of the silk to the warehouse, 3187; contra, article 737, Customs Kegs., 1874. SIIiE AND COTTON BINDINGS, containing a large proportion of cotton, held to be dutiable at 50 per cent, ad valorem, 2776. SILK AND COTTON GIMPS, beaded, intended for dress-trimmings, being manu- factures of silk, cotton, and beads, with silk as component of chief value, and having over 25 per cent, in value of cotton, are excluded from the provisions of the act of February 8, 1875, and not being specially provided for, are dutiable at-50 per cent, ad valorem, (192, T. I.,) 4375, 4583. SILK AND COTTON GLOVES dutiable as "ready-made clothing, * * * of which silk is a component material of chief value," at 60 per cent, ad valorem, 5285. SILK AND COTTON GOODS dutiable at 60 per cent, ad valorem when silk is the component material of chief value ; but when silk is of less than chief value, they should be classified under the provision of Schedule A relating to cotton goods, and not as dutiable at 60 per cent, ad valorem, by assimilation to goods of which silk is the component material of chief value, 4286, 4320, 1829 ; modified, 4565. SILK AND COTTON LACES. 272 SILK GOODS. Decision 4320 modified, and it is held that goods of which cotton is the component of chief value, but which may contain a substantial admixture of silk or flax, shall be classified as "manufactures of cotton, n. o. p. f.," 4565. SILK AND COTTON LACES, cotton over 25 per cent, in value, dutiable at 50 per cent, ad valorem, 414(i. SILK AND COTTON SCARFS, when possessing silk as chief value, but having over 25 j)er cent, in value of cotton, should be classified as "manufactures of silk> or of which silk is the component material of chief value,'' dutiable at 50 per cent, ad valorem, 4418. SILK AND BONE FANS, painted, (see Fans,) 5434. SILK AND INDIA-RUBBER ELASTIC dutiable at 60 per cent, ad valorem, under section 1, act of February 8, 1875, for " all goods, wares, and merchandise, n. o. p. f., made of silk, or of which silk is the component material of chief value, irrespective of the classification thereof for duty by or< under previous, laws, or of their commercial designation," 4408. SILK AND METAL RIBBONS, metal over 25 per cent, of value, dutiable at 60 per ceut. ad valorem, as goods, wares and merchandise of which silk is the component part of chief value, (act of Feb. 8, 1875,) 2672. Metal chief value, dutiable as manufactures of such metal, 2885. SILK AND METAL STRINGS for musical instruments, silk being component of chief value, are dutiable at the rate of 60 per cent, ad valorem, (act of Feb. 8, 1875,) 4453. SILK AND RUBBER POUCHES FOR CHEWING-TOBACCO, (see Pouches,) 4922. SILK AND WOOL GOODS under 25 per cent, of wool in value, dutiable at 60 per cent, ad valorem, 2933. SILK BOUQUET-HOLDERS, being flower-baskets made entirely of silk, to be used as bouquet-holders, dutiable at 60 per cent, ad valorem, (section 1, act of Feb. 8, 1875,) 5128. SILK EMBROIDERIES.— Slipper patterns of silk velvet, embroidered with silk chenille, dutiable at 60 per cent, ad valorem, as "manufactures of silk," 2425. (See decision of April 20, 1865.) Silk and cotton embroidered with silk, 1415. SILK, FLAX, AND COTTON-FLAX GOODS, (see Mixed Goods,) 5213. SILK GOODS composed of silk, cotton, and metal, silk being the component of chief value in comparison with either of the other two materials, but not ex- ceeding the value of both, dutiable at 50 per cent, ad valorem, 3851, 1943. containing over 25 per cent, in value of cotton, not being known as "piece silks," dutiable at 50 per cent, ad valorem, 2779, 1964. containing 25 per cent, or more of cotton, flax, wool, or worsted. The act of Feb- , ruaryS, 1875, does not affect the classification' of ; such goods will, therefore, con- tinue to be assessed for duty under the provisions of Schedule H, 2464. which are excepted by the last clause of section 1 of the act of February 8, 1875, from the operation of that section, are simply left to pay the rate of duties pre- scribed by previous laws ; consequently, if silk is the material of chief value in such goodsj whatever material (other than wool) is associated with it, the duty will be 50 per cent, ad valorem, 2131. SILK HEAD-NETS. 273 SILVEE COIlir. SILK HEAD-NETS, having a single coi-d of India-rubber, dutiable as "ready- made clothing of silk," &c., and noi as "articles worn by men, women, and children," &c., 2337. SIIiK-MIXED GOODS, silk chief value, dutiable at 60 per cent, ad valorem, 3696, SILK, MOHAIR, AND COTTON GOODS, containing 67^ per cent, in value of silk, 27iper cent, of mohair, and 5 per cent, of cotton, are dutiable at 60 per cent, ad valorem, under section 1 of the act of February 8, 1875, 5316. SILK ORGANZINE dutiable at 60 per cent, ad valorem, 4047. SILK, PAINTINGS ON, are dutiable as "paintings, n. o. p. f.,' at 10 per cent., if such paintings are works of art, 2760; otherwise, dutiable as "manufactures of silk," 3807. (See 2679, 3142.) SILK PLAITED DRAWERS, made on frames, being manufactures of silk and cotton, cotton chief value, dutiable at 35 per cent, ad valorem, as "wove » * » drawers * '* * made on frames," &o., 3771. ' (See 3690; also, 6 Otto, S. C. Eeps., 118.) SILK PLAITED GLOVES, manufactured of wool and cotton, cotton being the component material of chief value, dutiable at 35 per cent., as "gloves * * » made onframes, of whatever material composed, » * * n. o. p. f,", 3690; conira, 2916. (6 Otto, S. C. Eeps., 118.) SILK PLAITED SHIRTS, made on frames, being manufactures of silk and cot- ton, cotton chief value, dtitiable at 35 per cent, ad valorem, as "wove shirts * » * made on frames," &c., 3771. (See 3690; also,, 6 Otto, S. C. Eeps., 118.) SILK RAGS, consisting of small scraps of silk collected from dress-making estab- lishments, and intended for use as button stuff, dutiable as "manufactures of silk, n. o.p.f," (act of Feb. 8, 1875, sec. 1,) 3311, 3325, 611. SILKS, foreign, cannot be exported to be dyed and returned free of duty, 2042. Japanese. (See 1923.) ^ SILK, SPUN, 2004. SILK-THREAD LACE dutiable at 60 per cent, ad valorem when imported after the act of February 8, 1875. Imported jjnor to said act, dutiable at 30 per cent, ad valorem, as "thread lace," 3583. SILK VIOLIN-STRINGS dutiable at 60 per cent, ad valorem, 3973. SILK WARPS dutiable at 60 per cent, ad valorem, 4047. SILK WASTE, an article produced from pierced cocoons, not being combed, and inferior in value to silk as reeled from the cocoon, free of duty, 3753. is specified in the free list, and is not "goods, wares, or merchandise * • * ^ made of silk," &c., 3271. SILOS enclosing sheet-zinc, the weight of, to be allowed as tare, 4112. SILVER. — A silver statue standing upon a marble block, not being the work of a professional sculptor or artist, dutiable at 40 per cent, ad valorem, as an article of silver, n. o. p. f., 1876. Standard silver dollars receivable for public dues, 3498. SILVER BULLION, circular relative to, 2112. SILVER COIN. (See, generally, 2099.) Importers of, required to designate in their entries hereafter what portion of such coin is in trade-dollars, what portion in fractional coin of the United 18 SILVER COINS. 274 SKINS. States, and what portion in foreign coin, collectors to make returns of such in- formation to the Bureau of Statistics, 4045. to be received to tjie amount of five dollars in payment for revenue stamps, 3477. SILVER COINS,, subsidiary, are not legal tender to the amount of five dollars, when the amount to be paid is more than five dollars ; that is, the payment of five dollars in subsidiary silver coin as part of a larger amount is not authorized by the law, 3725. There being no law relative to abraded or mutilated silver coins, such coins may be refused by United States officers, and such has beeu the practice; the cutting of such coins in two by United States officers is not approved by the Department, 4326. Counterfeit coins may be so cut, but not legal coins sus- pected of being filled, 4331. SILVER ORE containing fifty-fonr ounces of silver and a slight amount of copper to the ton of two thousand pounds entitled to free entry, 4391. SILVER RATTLES held dutiable as "toys," and not as "articles, n. o. p. f.. made of silver," 1346. SILVER-WARE, English, no deduction can be made from the invoice and entered value of, for the drawback which the English government allows on the expor- tation of such ware, such drawback not beiug deducted or allowed as a discount on the original invoice, 2847. SIMILITUDE CLAUSE, the, as found in section 2499, E. S., cannot be applied so as to remove an article from the dutiable list to the free list, 3199. SIRUP, rates of drawback on, 3364, 3367, 2312. valued at from 35 to 60 cents per gallon, and of a quality fit for table use, whether manufactured from sugar or molasses, is embraced in the codified tariff. Sched- ule G, asassimilating to sirup of sugar-cane; of low grade, made from a residuum known to refiners as "sugar-house molasses," should be classified as assimilating iK) molasses, 2582. Fruit, consisting of orange juice and lemon boiled with sugar, intended for use as a beverage, dutiable at 25 per cent, ad valorem, as "fruit-juice," 1868. SKELETON, manikin made oi papier-macM not admissible as a, 3831, 1767. SKINS. (See724, 717, 695.) " Alum-tanned," entitled to free entry, being in fact only "preserved raw skins." 5222; 4802 reversed. (Case of Rose et al. vs. Robertson.) Bear, dressed, with heads attached, unlined, intended to be made into sleigh-robes, dutiable as " manufactures of fur ;" dressed without heads and without trim- ming, dutiable as " dressed furs on the skin," 3351. Dressed kid, cut into patterns for the manufacture of gloves, dutiable at 35 per cent, ad valorem, as " manufactures of leather," 3759. Dried. The provision in the free list for hides, raw or uncured, whether dry, salted, or pickled, and skins, is construed to admit free of duty all skins not included in the limits of the exceptions made in said provision, irrespective of the purposes for which they are imported, 3328. Goat-skin carriage-robes dutiable at 35 per cent, ad valorem, as "manufactures of fur," 3702. Goose, dressed, dutiable at 20 per cent, ad valorem, either as " dressed furs on the skin," or " skins dressed and finished, of all kinds." (399, T. I.) The skins were denuded of their feathers, leaving the down attached to the pelt, which was dressed with meal or bran without being tanned, 4974. SKINS, ANGOEAGOAT. 275 SKINS, SHEEP. Grebe, dutiable at 25 per cent, ad valorem as " ornamental feathers," &c., 3682. Hides, raw or uncured, free of duty, and hides from which the hair has been re- moved by liming are considered as raw and uncured, 3720 ; contra, 3464. Kangaroo, having the hair or fur on, dutiable at 20 per cent, ad valorem, as dressed furs on the skin ; tanned and dressed, but not finished, dutiable at 25 per cent, ad valorem, as " leather and skins, tanned, u. o. p. f.," 3640. not colored, but dressed, finished, and fit for use in their present condition, duti- able at 20 per cent, ad, valorem under the provision for "skins, dressed and finished, of all kinds, n. o.p. f.," (399, T. I.,) 4882. (See 4802.) Squirrel, sewn together so as to form pieces over a yard square, constituting " squirrel plates," dutiable at 35 per cent, ad valorem, as "manufactures of fur," 4201. SKINS, ANGORA GOAT, imported with the wool on, dutiable, the wool at the appropriate rates for wool, and the skins at 30 per cent, ad valorem, 3112, 2490, 729. (See 2089.) Skins of goats possessing Angora blood in a small degree are free of duty, the same as common goat-skins, 3112. SKINS, GOAT, common, free of duty. 3112. imported iii such forms that when put together they would form rugs, and which had in fact been sewn together in the form of rugs and afterwards ripped apart, dutiable at 45 per cent, ad valorem, as "all other mats » * » and rugs," (258, T. I.,) 3063. (See decision of Sept. 16, 1865.) Kugs of, dutiable at 45 per cent, ad valorem, as " all other mats * * * and rugs," (2.58, T. I.,) 2825. SKINS, LAMB, dressed, whether Astrachan or Persian, which are used for the same purposes as fur, and are imported almost solely by fur-houses, dutiable as "dressed furs on the skin," 717. Scraps of, consisting of trimmings, and used by manufacturers of, suspenders and for covering buckles, being different from the scraps mentioned in 3355, entitled to entry as "skins, dressed and finished," and dutiable at 20 per cent, ad valorem, (399, T. I.,) 4965. SKINS OR HIDES, partially tanned, dutiable at 25 per cent, ad valorem, under the provision for "all leather and skins, tanned, n. o. p. f." (401, T. I.) These skins had been limed to remove the hair, and placed in vats containing a mix- ture of bran and water, and in alum baths, &c., 4802. SKINS, SHEEP, dressed, with wool on, intended for use either as mats or for trimmings, &c., dutiable at 25 per cent, ad valorem, as "skins, tanned, n. o. p. f.,' 2584, 2269. ' Hawaiian, imported with the wool on, are free of duty under the treaty, but the wool on the skins is dutiable, 3414. may be used in the manufacture of what is commercially known as morocco, and they may therefore be admitted to entry at 10 per cent, ad valorem, as "skins for morocco, tanned, but unfinished," 3671. Percentages of wool on, 1399. without the wool, pickled, free of duty under the provision for "hides, raw or un- cured, whether dry, salt, or pickled, * * * unmanufactured," 3070. Eaw, with wool on, dutiable at 3 cents per pound on the wool, and 30 per cent, ad valorem on the skins, as "wool on the skin," &o., and "sheepskins » f * SLAB IRON. 276 smokers' ARTICLES. raw or unmanufactured, imported with the wool on * * * unwashed," 3680, 2089. SLAB IRON. (See 1701.) SLATE, split in the quarry, not skipped or trimmed, nor made of a thickness suit- able for use, dutiable as a manufactured article, n. o. p. f., 400. SLATES imported, for use in schools, q,re not entitled to be admitted free of duty as "philosophical and scientific apparatus," 3082. It is the custom of the trade in England to count 1,200 slates as 1,000, the price- list specifying price per M of 1,200 slates. Entries of such slates will, therefore, be adjusted on this basis, 2396. SLEEVE-BUTTONS, brass, dutiable as "manufactures of brass," at 35 per cent, ad valorem, (146, T. I., ) and not as "jewelry," 2702, 3169, 3377. (See 3174.) Ornamental, dutiable as manufactures of the materials of which they are made, 1728, 285, 2613. (See 4346.) Ornamental, dutiable at 25 per cent, ad valorem, as "all other jewelry," (478, T. I.,) 5315. (See 5103.) SLEIGHS are not personal or household effects, 2036. dutiable at 35 per cent, ad valorem, as " carriages," 3872. may be legally admitted to free entry provided they were actually owned by immigrants and used in their peculiar calling at the time they quitted a foreign country, and provided such immigrants brought them to this country with the intention of continuing to use them here, 3715. SLIDES, photographic, for lanterns, being pictures on glass plates made by a photographic process, dutiable at 40 per cent, ad valorem, as "manufactures of glass," (34, T. I.,) 2633,2707. SLIPPER CARPETING, being a manufacture of worsted resembling carpeting in appearance, but of a lighter texture, used for the manufacture of shoes or slippers, dutiable as a manufacture of worsted, n. o. p. f., 2452. SLIPPER-PATTERNS of wool embroidered with silk, (gee Embroidered Slipper- Patterna,) 4536. SLIPPERS with cotton uppers embroidered with worsted, dutiable at 50 cents per pound and 40 per cent, ad valorem, as "wearing-apparel of every descrip- tion » * * composed wholly or in part of wool, worsted," &c., 4164. SMELTS in oil, preserved in the same manner as sardines are, which are com- mercially know as sardines and are marked and sold as such to the trade, are dutiable under section 2439, E. S., as "sardines," 1128. (See 2136. ) SMOKERS' ARTICLES. (See, generally, 1619, 1235; also, Pipes.) Bone screws used to join together the mouth-pieces and stems of cigarette-holders are not smokers' articles, but should be classified as "manufactures of bone," at 35 per cent, ad valorem, (288, T. I.;) "stnmmels," dutiable at $1.50 per gross and 75 per cent, ad valorem, (466, T. I.,) 4925. (See 4711.) Cotton fuse manufactured for smokers' use, dutiable as smokers' articles, 1778. Leather pouches for holding smoking-tobacco, dutiable at the rate of 75 per cent. ad valorem, although claimed to be intended for holding coin, 3695, 4383. Mechanical cigar-lighters dutiable as, at 75 per cent, ad valorem, 3067. Only such articles as are exclusively used by smokers are dutiable as "smokers' articles," 2395. Special safety cigar-lights, different from ordinary matches, dutiable as "smokers' articles," 1924. smokers' tables. ' 277 soda, caustic. SMOKERS' TABLES classified as " cabiuet-ware and household funiituie," at 30 per cent, ad valorem, (225, T. I.,) and not as "smokers' articles," (466, T. I., 4559. J SMOKING-SETS, ornamental, are not dutiable as "smokers' articles." Where steel is a component part of such sets, they should be assessed with duty at 45 per cent., as "manufactures of which steel is a component part," (91, T. I.,) 2746. which can be put to other uses than those of smokers are not dutiable as "sihokers' articles," 2395. SMXTGGLIITG in fishing craft, customs officers on the northern frontier directed to exercise special vigilance to prevent, 2387. SMITRNA considered a place west of the Cape of, Good Hope within the meaning of section 2501, E. S., imposing discriminating duties on goods produced east of and imported from places west of the Cape of Good Hope, 4127. Equivalents of the weights of, 2846. SNAKES, live, not " specimens of natural history" free of duties, but are dutiable at 20 per cent, ad valorem, 3445. SOAKAGE. No allowance can be made for scakage of butter or other alleged increase in weight, 3491. SOAP. — An article being a compound resulting from the reaction of a salifiable base with fat or oil, such article being in fact a soap, is dutiable not as "grease," but as " soap, n. o. p. f.," at 1 cent per pound and 30 per cent, ad valorem, 2921. (See 2434.) Castilci. (See Castile Soap.) Crude palm-oil, dutiable at 1 cent per pound and 30 per cent, ad valorem, as "soap, u.o. p. f.," 2434, 2031. Dog, possessing properties for destroying iieas and other vermin on dogs, cannot ,be considered a proprietary or patent medicine, but is diitiable as a perfumed soap, at 10 cents jper poupd and 25 per cent, ad .valorem, (503, T. I.,) 2351. Slightly scented, but nevertheless common bar-soap, intended for laundry pur- poses exclusively, cannot be considered as a, perfumed toilet or shaving soap, 2982. Windsor, dutiable as a toilet or shaving soap, at 10 cents per pound and 25 per cent, ad valorem, 1860. SOAP-STOCK from residuum of olive-oil factory, (see Free Entry,) 5064. SODA, nitrate of, must not be stored in bonded warehouses with other bonded goods, nor transported in bond, 3763. Potassa tartrate of, which, though possessing some similar medicinal i)roperties, is used as a summer beverage, and not as a medicine, dutiable at 20 per cent. ik1 valorem, as a manufactured article, n. o. p. f., 2682. (See 722.) Saliiiylate of, dutiable at 40 per cent, ad valorem, as a mediciual preparation, n. ... p. f., (412, T. I.,) 4109, 3395. Salts of, dutiable at 40 per cent, ad valorem, as "medicinal preparations, n. o. p. f.," 4109, 3395. Stannate of, being a compound of peroxide of tin and caustic soda, dutiable as "salts of tin." 1584. SODA AND SELTZER 'WATER classified as "artificial mineral- waters," and dutiable at 3 cents per bottle, and 25 per cent, ad valorem, (416, T. I.,) 5325. SODA, CAUSTIC, adulterated, dutiable at 1^ cents per pound, as assitnilating to caustic soda, 4118. SODA-WATER. 278 SPANISH VESSELS. Cans containing, free of duty, 2424. .... ■ in solution, dutiable at 1^ cents per pound, 4066.' SODA- WATER. — A water containing no soda or mineral or medicinal substance whatever, but consists siniply of ordinary spring water charged with' carljonic- acid gas, should be classified as ari unenumerated manufactured article, at a duty of 20 per cent ad valorem, (section 2516, R. S.,) 5182. being a water to which carbonate of soda has been added, and which has been artificially charged with carbonic acid, dutiable at 3 cents per bottle and 25 per cent, ad valorem, as an '-artificial mineral-water," 3747. SODA-WATER BOTTLES. (See Bottles, 5230.) SODA-WATER Q-L ASS, consisting of 45 parts of silica, 23 of calcined soda, and 3 of charcoal, is silicate of soda, and dutiable as such, at one-half cent, per pound, (504, T. L,) 4710. SODA-WATER TANKS are not machinery within the intent of section 2511, E. S., admitting to free entry machinery imported for repairs, 2917. ' ' SOFTENING LIQUOR," being a product of vegetable oils, treated with sulphuric acid and alkalies, which is used to fix colors, dvitiable at 20 per cent, ad valorem, as a non-ennmerated manufactured article, 3750. SOLDER used in the manufacture of tin cans made of imported tin, intended for exportation, must have been imported to make the cans entitled to drawback, 4148, 4199. used in manufacturing tin cans. In enti'ies of tin cans for exportation with benefit of drawback, the particulars of the importation of the pig-tin used in the manufacture of the solder may be omitted, as no pig-tin is produced in the United States, 4211. SOLUBLE SILICATE. (See Silicate.) SOUNDS, hake and cod, Salted, dutiable as "other fish, pickled and in barrels;" 1523. Dried, requiring only to be softened to be fit for use as isinglass, free bf duty as " isinglass, or fish-glue," 1648. . i SOUTH AMERICA. — Cattle and hides from, may be landed and admitted to en- try, notwithstanding a failure to prodncte a consular certificate Of non-infection, 3442. SPADES made of puddled steel, diitiable at 45 per cent, ad valorem, as " manu- factures of steel," 3536. SPAIN. — Prohibition of importation of cattle from, 2373; prohibition removed, 2457, 2467. SPANISH-AMERICAN DOUBLOON will lie valued at $15.70, money of the United States, in estimating the duties on merchandise from Argentine Repub- lic invoiced in doubloons, 3153. SPANISH CURRENCY. — Dollars, noted as " Spanish currency" in invoice, will be valued at dS^tr cents, 4866. SPANISH CUSTOMS REGULATIONS, modifications of, 1644. SPANISH REAL valued at 4-i% cents, or one-fourth of the Spanish peseta, 4979. SPANISH VESSELS are exempted from the additional tonnage tax of .50 cents per ton imposed on the vessels of foreign nations by the act' of February 27, 1877. 3662, 3402, 1028, 1099. Jlerchandise brought in, from Cuba and Porto Eico is liable to a discriminating duty of 10 per cent, ad v.alorem, under section 2502, R. S., 2073, 1028, 584. SPAKTEKRE GOODS. 279 The registers of Spanish vessels in our ports will be taken as indicating their ton- nage under Spanish law, with the addition of the amount of the deduction, if any, under the Spanish law not authorized by the admeg,sui:enient law of the United States. Usually the gross tonnage may be ascertained from the register. In such cases the vessel will be exempt from admeasurement, 3292. SFARTERRE GrOODS, not of the character prepared for making bonnets or hats, dutiable at 30 per cent, ad valorem, by assimilation to "osier or willow, prepared for basket-makers' use," (429, T. I.,) 3199. SPECIAL AGENCY DISTRICTS, enumeration of, 4824. SPECIAL AGENTS, regulations relative to stations of, duties of, &o., 3885, 1881, 1961. to be under the direction of the Solicitor of the Treasury, 2347. SPECIFIC DUTY. — Merchandise paying a purely specific duty is not liable to the additional or penal duty of 20 per cent, imposed by section 2900, B. S., 3483, 3 >19, 3335 ; but if the sjifecific duty be at all dependent upon value, as in the case of steel bars, which pay a certain sum per pound, according to the valjie of the steel, the additional duty attaches if the merchandise is advanced JO per cent, or more, 3370. The coverings of goods paying a purely specific duty are not dutiable under 2907, E. S., 2589, 88. Where goods are subject to a specific duty only, there can be no reappraisemeut ; but where it is claimed that goods which have been assessed with a specific duty are properly dutiable, in whole or in part, with an ad valorem duty, the importer is entitled to a reappraisemeut after appeal, 4232. SPECIMENS, microscopic, of natural history, mounted on glass, to be admitted free of duty, 3958. SPECTACLES dutiable as "manufactures of iron and glass, glass chief value," at 40 per cent, ad valorem, 2003. Steel-bound, dutiable at 40 per cent, ad valorem, as " pebbles for spectacles," 3567 ; contra, 1614. SPIEGELEISEN imported and destined inland. As such iron is imported in bulk, and as the act relating to the immediate transportation of dutiable merchan- dise expressly excepts such merchandise from its provisions, it should be en- tered for warehouse and transportation, 2733. SPIRITS, imported, bottled and in cases, do not require stamps, 3962. SPIRITS, DOMESTIC, cannot be transferred from bonded warehouse to a man- ufacturing warehouse, there to be manufactured into an article for exportation, with rebate or drawback of internal-revenue tax, 2578. American distilled, exported and reimported. (See Domestic Articles Exported and Eeturned.) Division of consignments of, shipped in bond from interior places for exportation forbidden, except in extraordinary cases, 3873, 4643. • Distilled, regulations relative to the exportation of, direct from the warehouse on one bond and a through bill of lading, 4208. manufactured in the United States and exported may be imported free of duty when satisfactory proof that the internal-revenue tax was paid upon such spirits and not refunded, is offered. In other cases the merchandise, on entry for consumption, wonid be subject to a duty equal to the tax imposed by the iiiternal-revenne laws upon such articles, 3767, 2193. SPLAYED HOOP-IEON. 280 STAMPS, INTEENAL-EEVENUE. SPLAYED HOOP-IRON, (see Hoop-Iron,) 5194. SPLIT PEASE, the value of barrel containing, is not regarded as charges but as a part of the cost of the merchandise, 4393. (See 4333.) SPOOLS, DOIVIESTIC, fi-ee entry denied when exported filled with thread and returned empty, 4976. SPRATS in oil, preserved in the same manner as sardines, which are commer- cially known as sardines, and are marked and sold as such to the trade, are dutiable (section 2499, E. S.) as " sardines," 2136. (See 2499.) SPRINGS, clock, made entirely of imported steel. A wastage of 13 per cent, on the weight of the springs will be allowed on their exportation, 3420. SPRUCE BEER. (See Malt Extract, 5372.) SPRUCE GUM dutiable at 20 per cent, ad valorem, under the provision for "resins, gum, n. o. p. f.," 3548. SQUIRREL PLATES dutiable at 35 per cent, ad valorem, as "manufactures of fur," 4201. ST. CATHARINE CONCENTRATED WATER, which is obtained by boiling the natural water as obtained from St. Catharine's well, put up in small bottles, and not used as a leverage, but as a medicine or specific for the cure of certain diseases, &o., dutiable as a medicinal preparation, n. o. p. f., at 40 per cent, ad valorem, (412, T. I.,) 3170. ST. HELENA, abolition of tonnage fee on ships calling at, 5178. ST. JOSEPH, MO., established as a port of delivery, 5447. ST. PAUL, MINN, the privileges of the immediate transportation acts extended to, 2938. STAMPING of boiler-plates, 999. of packages of opium, directions for, 4099. of packages containing reimported domestic spirits will be done with stamps pro- vided for imported liquors, and the stamps will have written across the face in red ink the words " American goods reimported," and the initials of the proper officer will be affixed, 5029. packages of imported liquors and wines and imported cigarettes, regulations re- lating to the, 3939, 4086, 4087. STAMPS, CIGAR. — Direction as to cigar-stamp accounts, 1824. Internal-revenue, must be affixed and cancelled by the owner or importer of the cigars while they are in the custody of the proper custom-house officers. (Sec- tion 3402, E. S.) The owner or importer should affix and cancel his own stamps, or employ some proper person to do so ;' and, if he complies with the law, no charge should be made by the Government, 2786. The regulations requiring inspectors of imported cigars to note the date of im- portation on the customs stamps attached to each box cannot be waived, 2742. STAMPS, CIGARETTE, may be cancelled by the use of a stencil-plate contain- ing a, facsimile of the autograph of the inspector or other officer who makes the examination of, and affixes the stamps to, the cigarettes, 4120. STAMPS, INTERNAL-REVENUE, affixed to packages of distilled spirits en- tered in bond should contain number of bond instead of name of importer, 4477. Imported articles subject to stamp duty under Schedule A of internal-revenue laws, (section 3437, E. S.,) will not be delivered until the stamps specified in said schedile are properly affixed by the importer ; not applicable to articles properly stamped in a foreign country, 4474. STAND AED COINS. 281 STATUARY. not required on liquors imported bottled, in cases, 3963. on imported liquors, no fees for signature of collector of customs on ; such sig- nature unnecessary. Form of stamp to be amended by erasing tbe word " col- lector," 4166. Regulations relative to cancellation of, on exportation for drawback, 1965. STANDARD COINS, value of foreign, 4372, 3829, 3443, 3056, 2580, 2066, 1745, 5085- STANDARD SILVER DOLLARS receivable for public dues, 3498. STANDS of artificial flowers, small, covered with glass shades, dutiable as "toys," at 50 per cent, ad valorem, (521, T. I.,) 3436. STANNATE OF SODA, being a compound of peroxide of tin and caustic soda, dutiable as " salts of tin," 1584. STARCH, POTJATO, dutiable at 1 cent per pound and 20 per cent, ad valorem, (507, T. I.,) 1874. STATES, abbreviations of the names of, to be used in directing letters, 3818. STATIONERY, directions to Treasury officials relative to requisitions for, 3046, 2210. STATIONS, of the Life-Saving Service, with their locations, 3786. of the general appraisers, 2196. STATISTICS of exports. In order to obtain full and exact statistics of exports, collectors will require masters and shippers to comply strictly with article 964, Customs Regulations, 1874, 2721. of marine disasters to be furnished the Superintendent of the Life-Saving Service by customs officers, 3645. , relating to importation or shipment"of particular merchandise will be furnished by customs officers, but in no case will name of shippers or consignees be pub- lished from the records of the custom-houses, 4725. relating to the importation or shipment of any particular merchandise wUl be with- held from publication by the press at the request of shippers or importers, 4852. required as to imports- and exports in sailing and steam vessels, foreign and do- mestic, 5276. STATUARY. — A marble altar with statuary carved thereon, imported for the use of a convent, was refused free entry as not embraced in the term " statuary," but held liable to duty as' a manufacture of marble, 808. A pedestal not surmounted or accompanied by any statue or figure cannot be considered as statuary, 517. A silver statue standing upon a marble block, not being the work of a profes- sional sculptor or artist, dutiable at 40 per cent, ad valorem, as an article of silver, u. o. p. f., 1876. Bronze, the production of American artists, free of duty, 3452. Bronze reproductions of antique statues not entitled to entry as, 4228. Certain marble griffins held not dutiable as, 587. Church figures, composed of wood and gildings or plaster, imported by religious societies, are dutiable, 2615, 2784, 2385, 2805, 2956. Consular officers in granting certificates regarding, should consider whether the articles are the production of a professional sculptor in the true definition of that term, or of persons, of whom there are large numbers in Carrara, Italy, engaged in manufacturing cemetery figures, representing Faith, Hope, &c., and other like productions, turning out duplicates of these in any quantity, 4416. STAVES. 282 STAVES. Copies of productions of American artists residing abroad are free of duty, 2318. [The present policy of the Department is understood to be opposed to this de- cision, but it has never been directly overruled.] Fonts and vases imported for the use of churches, held not entitled to free entry as, 606. Statues of marble, bronze, or other material, made from the moulds made by the sculptor, are included under the term " statuary," and are dutiable at 10 per cent. ad valorem, 3926. Bronze or marble statuary is the work of the artist who modelled the original clay, whetlier he helped to cut or cast the statiie or not, 3942. of sandstone, dutiable at 10 per cent, ad valorem, as "statuary, n. o. p. f.," 3968. Pedestals, when imported with and forming part of, are dutiable at the same rate as such statuary, 2264, 693, 944. The character of the material of which statuary is made is immaterial if it be the production of a professional sculptor, 3029, 3968, 4266, 2019, 2163. The term "statuary" must be confined in its application to figures in full relief, insulated in every part, which are the works of professional sculptors. Bas- reliefs, therefore, eanuot be classified as statuary, 2706, 2.568, 517, 372 ; also. Regu- lations of 1857, p. 603. "The terms 'statue' and 'statuary' are restricted in their meaning to representa- tions of man or animals, and are not applicable to representations of inanimate objects." A marble cross, therefore, is not dutiable as, 4240. The test to be put to any article which is sought to be entered as "statuary" is to ascertain whether it is the work of a professional artist, as distinguished from the productions of a mere artisan or marble-cutter. If it be the production of a professional statuary or sculptor, it is statuary within the intent of the law ; but no mechanical copy, however perfect, of any statuary which is not the pro- fessional production of a sculptor, is admissible as "statuary," 4266, 3029. Worksin marble and the like are not statuary, admissible at 10 per cent, duty, unless they are imported as the work of a professional sculptor who originally designed them. Copies by a marble-worker of the designs of others are not his profes-- sional productions. Customs officers should go beyond the declaration and cer- tificate, and ascertain by every means in their power how to classify the articles, 4403. Where the proper certificates are presented, as required in decision 4403, the mere inability of the appraiser to decide from appearance whether a figure is statuary within the meaning of the rule is not enough to warrant classification as "manu- factures of marble," 5155. v STAVES about two and one-half feet long and about five inches wide and one- fonrth inch thick and not fitted for the manufacture of casks to hold liquid, should be classified as " staves for pipes, hogsheads, or other casks," dutiable at 10 per cent, ad valorem, (217, T. I.,) 4680; reversed, 5133. for vessels of size and capacity so large as to be like pipes and hogsheads in those characteristics, are subject to a duty of 10 per cent, ad valorem, while staves that do not come within that description, and are for the making of smaller wooden vessels, are liable to a duty of 20 per cent, ad valorem, 5133. Heading, wood for, dutiable at 20 percent, ad valorem, as "wood, unmanufactured, n. o. p. f.," 3863. STEAMBOAT INSPECTION. 283 STEEL. Sawn, intended to be manufactured iiito casks, dutiable at 10 per cent, ad valorem, as "staves for pipes, hogsheads, and other casks." It is immaterial whether staves for casks are rough or smooth, dressed or undressed, 3094. STEAMBOAT INSPECTION.— Amendment of rules 4, 13, 13, 17, 44, 47, 65, and 74 of the General Rules and Regulations of 1877, 4422. Certificates of, should be returned to the collector of the district in which the in- spection was made, 2856. Promulgation of act of January 6, 1874, relative to limitation of steam-pressure on towing and freight boats on the Mississippi, 1774. STEAMBOAT-INSPECTION LA'WS, vessels owned by private parties, but chartered by the United States, are subject to, 4540. Regulations relative to rendition of reports under, 3144. Two copies of, to b« supplied to each vessel inspected. A penalty of |20 at- taches to a failure by masters of passenger-steamers to keep the laws on hand, or a refusal to exhibit them upon the reasonable demand of a passenger, 4050. STEAM-LAUNCH, a, left by the master of a foreign vessel departing from a port with the intention of retaking it on his return trip, and which is used by the person with whom it was left for pleasure and sporting purposes, was properly assessed with duty ; otherwise, if the launch had been entered for warehouse and delivered into custody of customs offlcers, 3116. STEAM PILE-DRIVER.— A pile-driver propelled by paddle-wheels worked by steam is liable to the steamboat-inspection laws, 4439, 4795. STE AM-PLCWS. — By the act of June 6, 1872, steam-plow machinery was ex- empted from duty for a period of two years. The exemption expired by limita- tion June 6, 1874, and such plows and plow machinery are now dutiable, 2723. STEAM-TUGS. (See Foreign Steam-Tugs.) are exempt from report and clearance only when, not themselves carrying freight, they are actually engaged in towing vessels which have to enter and clear, 4547. owned by International Bridge Company, built in the United States and employed to aid vessels and rafts in passing through the draws of the bridge, are exempt from enrolment, under section 4385, R. S Should enrolment become necessary, they may be enrolled under section 4313, R. S., 4554. STEARINE, (see Hard Pitch,) 5049. in cakes, being a white wax-like substance, fit to be made into candles, classified under the clause of section 2516, R. S., " for all articles manufactured, in whole or in part, not enumerated or provided for in the tariff," and dutiable at 20 per cent, ad valorem, 5091. STEEL,'(see Clock-Spring Steel in Sheets,) 5253. All metal produced by Martin-Siemens process shall be classified as steel, 3598, 2025, 3648, 1685, (see note in Synopsis of Decisions for 1873, p. 185;) contra, 2891. and iron turnings, containing a sufScient quantity of steel to control the classifi- cation, dutiable at 30 per cent, ad valorem, as " steel in any form, n. o. p. f.," 4354. Angle-bars consisting of flat bars of steel, bent at an angle, and costing under 7 cents per pound, classified as steel in bars, dutiable at 2i cents per pound, 5121. axe-shaped, dutiable as " steel in any form, n. o. p. f.," 1486. axles dutiable as "manuflictnres of steel," at 45 per cent, ad valorem, 2436. STEEL BLOOMS. 284 STEEL BLOOMS. beads dutiable at 50 per cent, ad valorem, as " all beads and bead ornaments, ex- cept amber," (281, T. I.,) 2994. Coiled wire rods less than one-fourth inch in diameter, dutiable at 30 per cent, ad valorem, as " steel in any form, n. o. p. f.," 1107, 3778, 4175 ; contra, 3648. embossing-dies, used in embossing card-boards, dutiable as '^manufactures of steel, n. o. p. f.," at 45 per cent, ad valorem, (91, T. L,) and not as "plates, en- graved, of steel," 3254. farriers' knives considered as manufactures of, dutiable at 45 per cent, ad va lorem, (91, T. I.,) 4870. (See Farriers' Knives.) fish-plates dutiable as "manufactures of steel, n. o. p. f.," 1032. hair-pins dutiable as "manufactures of steel," at 45 per cent, ad valorem, 2140. hammer-moulds, cast in a swaged form from 4 feet 4 inches to 4 feet 9^ inches in length, each containing six hammers, liable to duty at the rate of 45 per cent, ad valorem, as " manufactures of steel," (91, T.I.,) and not as "steel in bars," 5047. in bars, with raised borders, classified as " steel in bars," (117, T. I.,) 4906. in billets. Certain merchandise which the importers alleged was steel in billets, advanced beyond ingots arid not so far advanced as bars, was held dutiable as "steel ingots, bars," &c., because, if, as alleged by the appellants, the steel had been advanced to a state between ingots and bars, they should be classified either as ingots or bars, according to their nearest approach to either, 578. in coils "consists solely of flat or sheet steel of any given width or gauge, coiled in the form of a spring, and intended for use on account of such spring," 1107, 956. locomotive tires dutiable at 3 cents per pound, 3758. medallions, ornaments to be worn on the watch-chain, classified as "manufactures of steel," and dutiable at 45 per cent, ad valorem, 5146. (See 2746, 4559.) Pader dutiable as an article of, n. o. p. f., 1061. propeller-shafts. (See Propeller-Shafts.) > rails, old, which are unfit for service on a main track, but might be used on a side track, cannot be deemed as unfit for any other use than remanufacture, and are therefore dutiable at IJ cents per pound, 4129. rods, Bessemer, dutiable at 30 per cent, ad valorem, under- the provision for "steel in forms, u. o. p. f.," 4488. Scrap, dutiable as "steel in any form, n. u. p. f.," 687, 716. springs commercially known as crinoline-steel, dutiable as "steel, commercially known as crinoline, corset, and hat steel wire," 1007. wood-screws are dntiable under the provision for wood-screws eo nomine, and not under the following provision for screws of any other metal than iron, 2465. STEEL BLOOMS, ( see Wire-Blooms, ) 4999. classified as a manufacture of steel, and dutiable at 45 per cent, ad valorem, (91, T. I.,) 5153, 4259. dutiable value. First question to be determined is whether tbey were bought and paid for by a specified number of blooms without regard to weight, or at so much a ton. If the latter, the dutiable value is determined by multiplying the number of tons arriving by the proper price per ton, though the invoice may specify a greater or less weight, 4502. STEEL-BOWED SPECTACLES. 285 STOCKINGS. railway blooms. Decisions of Department admit steel raihoay blooms, of what- OYer size, at a duty of 45 per cent, ad valorem, and do not admit any except steel railway blooms at that rate, 5156. STEEL-BOWED SPECTACLES dutiable at 40 per cent, ad valorem, as "peb- bles for spectacles," 3567; contra, 1614. STEEL, IN SHEETS, 192, 327, 812. Tbe fact that each sheet is not of uniform thickness throughout does not prevent its being classified as " steel, in sheets," 4662. STEEL RAIL ENDS classified as " steel in any form, n. o. p. f.," and dutiable at 30 per cent, ad valorem, if suitable only for remelting, (120, T. I.;) otherwise, at SJ cents per pound, as " steel, in bars." (117, T. I. ) Importations of both kinds, mixed, may be sorted or may be entered as a whole. The fact that the impor- tation contained a few pieces subject to the higher rate would not subject the whole invoice to that rate, 4896. out from the rails in the process of manufacture, with the ends resawn, consti- tuting perfect bars of steel, in length from 13 to 30 inches, dutiable at 2J cents per pound, as " steel, in bars," 4273. dutiable at 30 per cent, ad valorem, as "steel in any form,n. o. p. f.," 3914. STEELS, butchers', dutiable as "cutlery of all kinds," 1626. for sharpening knives dutiable as " cutlery," at 35 per cent, ad valorem, (337, T. I.,) 5413. STEEL, SHOE-SHANK, (see Shoe-Shank Steel,) 4506. STEEL TIRE BLOOMS. — Certain blooms, circular in form, being in fact tires or rims, partly manufactured, and intended for use on car or locomotive wheels, when fully finished, are dutjable at 45 per cent, ad valorem, under the provision for "all manufactures of. steel, n. o. p. t," (91, T. I.,) 5378.~ STEEL-WIRE RODS, in coils, of less than one-fourth of an inch in diameter, dutiable at 30 per cent, ad valorem, as "steel in any form, n. o. p. {.," 1107, 3778, 4175; contra, 3648. STENCILLING- of damaged goods, regulations for the, 3456. (See 4682.) of damaged goods may be omitted on stipulation on damage warrant that none of the goods covered by the entry shall be or have been entered for exportation, 4722. of packages of goods upon which damage allowance is made may be waived, 4682. STEREOTYPE-PLATES, old, broken in pieces, held dutiable under, the special provision for type-metal, 1559. STICKS, WBICHSEL, being the proper length for umbrella-handles, free of duty, as '' umbrella-sticks, crude," 4345. cut into lengths varying from five to eighteen inches in length, dutiable at 20 per cent, ad valorem, as "wood, unmanufactured, n. o. p. f.,"4263. STOCK-CARS in transit through Canada. No oars containing stock or other merchandise in transit through Canada from one place in the United States to another, will be sealed at Point Edward, neither will manifest of such stock nor transfers of the contents of such cars be made there, 2661. STOCKINGS of worsted or worsted and cotton, caps, gloves, leggings, mitts, socks, wove shirts and drawers, and all similar articles made on frames, of ' whatever material composed, except silk or linen, worn by men, women, or STONE. 286 STRINGS. children, and not otherwise provided for, held to be dutiable at 35 per cent, ad valorem, 5243. (Case of Vietor et al. vs. C. A. Arthur.) Worsted, not dutiable as " knit goods, " but at the rate of 35 per cent, ad valo- rem, under the provision for "caps, gloves, leggings, mitts, socks, stockings," &c., (318, T. I.,) 4812. (Decision Supreme Court, "Vietor vs. Arthur.) STOITE. — The term "granite," as used in the law defining the duty on building- stone, only applies to unmanufactured or undressed granite, 1938. Where stone was purchased from Canadian contractors by the United States, ■which stone was to be delivered at the place of construction in the United States, subject to acceptance or rejection upon inspection, held, upon applica- tion to have the stone admitted free of duty from Canada, that such stone must pay duty, 2090. STONIi BOTTLES, ale in, dutiable at 35 cents per gallon, 4092. STONISS, artificial polishing, dutiable at 20 per cent, ad valorem, as a manu- factured article uueuumerated, 3525. Buhrstones manufactured, but not actually bound up into millstones, dutiable at 20 per cent, ad valorem, the same rate as though bound up into millstones, 2692,1500. (See Grindstones.) Paving, dutiable at 10 per cent, ad valorem, 4178. STORAGE. — Merchandise forwarded in bond cannot be permitted to remain in the vessel in which it has been transported, through the winter, although the bonds are exteuded to cover winter storage in that matter, 2067. STOVES partly of cast-iron and partly of sheet-iron, sheet-iron being the component material of chief value, dutiable at 35 per cent, ad valorem, as "manufactures * * » u. o. p. f., of * * * iron," 3587. STRAVST baskets lined with worsted and embroidered with worsted on one side, dutiable at 50 cents per pound and 35 per cent, ad valorem, as "manufactures of every description composed wholly or in part of worsted," (243, T. I.,) 3419. braid. (See Dutiable Value. ) dutiable as an unmanufactured article, n. o. p. f., 655. Flax, 1405. hats, ladies', if the feathers or flowers or ribbons upon, are of chief value, or are placed on the hats simply for the purpose of being introduced into the country at a low rate of duty, the entire article is subject to duty at 50 per cent, ad va- lorem (as feathers or flowers) or at 60 per cent., (as manufactures of silk ribbon,) as the case may be, otherwise they will be dutiable at 40 per cent, ad valorem, as "hats composed of chip, grass, » * * or other material, n. o. p. f.," 3787, 2740,2866; corato-a, 1765. work-baskets, containing silk to the amount of from 7 to 10 per cent, of the value of the articles, dutiable as "baskets composed of straw," at 35 per cent, ad va- lorem, (279, T. I.,) 3239. (See 2866.) STRA-W BOTTLE-COVERS. (See Bottle-Covers.) STRING'S for musical instruments are in no sense musical instruments, and should pay, if silk, 60 per cent, ad valorem, (act of February 8, 1875; ) if composed of metal and gut, metal chief value, dutiable at 35 per cent: ad valorem, as "toaunfactures of whiohmetal is a component material of chief value," (146, T. I.,) 3176,2925,2808,1496,2519; contra, 2415,2510. STUFFED BIKDS. 287 SUGAR. of metal aad sLlk, parts of musical instruments, silk beiug tlie component part of cMef value, are dutiable at the rate of 60 per cent, ad valorem, (act of Feb- ruary 8, 1875,) 4453. STUFFED BIRDS for millinery purposes, being wired and mounted, dutiable at 50 per cent, ad valorem, as "manufactured ornamented. feathers," 4290, 1454. "STUMMELS," (see Smokers' Articles,). 4925. SUBSIDIARY COINS, silver, are not legal tender to the amount of five dollars, when the amount to be paid is more than five dollars, 3725. SUEZ CANAL special tonnage certificates, directions relative to, 1975. SUGAR. (See, generally, 1927.) All sugars containing 90 per cent, and not more than 94 per cent, of orystallizable sugar, the apparent color of which is not above No. 7 Dutch standard in color, shall be classified as above No. 7, and not above No. lO. All sugars containing more than 94 per cent, of orystallizable sugar, the apparent color of which is not above No. 10 Dutch standard in color, shall be classified as above No. 10, and not above No. 13, 4102. AIL sugars, the apparent color of which, as imported, is not above No. 7 Dutch standard in color, and which contain over 93 per cent, and not over 97 percent, of crystallizable sugar in one hundred parts of the dry substance, shall be clas- sified as above No. 7, and not above No. 10. All sugars, the apparent color of which, as imported, is not above No. 10 Dutch standard in color, and which contain over 97 per cent, of crystallizable sugar in one hundred parts of the dry substance, shall be classified as above No. 10, and not above No. 13, 4173. artificially colored for the purpose of defrauding the revenue will be seized, 3344. Artificially colored, should pay duty according to its true color, 333, 4173, 3344. Decision number 4173 to take effect from its date, 4189. delivered for transportation, whether in hogsheads, barrels, bags, or otherwise, is exempt from the requirements of article 641, Customs Kegnlations, as to marking, 3220. Directions for testing of, by the polariscope, 4656. Duty to be collected on the apparent color of the sugar as imported acquired in the process of manufacture, 5154. (Case Of Welsh et al. vs. Merritt, United States Supreme Court ; circulars of July 19 and September 2, 1879, revoked.) entered by false weights. No claim for duties can be maintained for alleged er- rors of weight of merchandise ten years ago, in the absence of fraud on the part of the importers, the sugar having gone into consumption, and no samples re- maining, 4588. Hawaiian, when dutiable under treaty, 3262. imported on the 3d of March, 1875, was held to be dutiable at the rates previously . existing, and not at the rates imposed by the act approved on that day, 2168. in mats and bags is excepted from the requirement that the appraiser shall " spec- ify in the award of damage the marks-and numbers of the damaged package, the classification of its contents for assessment of duty," &o., 3832. Instructions contained in 4102 applicable to Demarara, 4110; instruction con- tained in 4102 applicable only to sugar imported on and after the 19th of July, 1879, 4111. Exception cannot be made in the case of sugars shipped before the 19th of July, 1879, 4147. ^must be classified according to color, irrespective of the alleged mode of manu- facture, 2061, 1929. 288 SULPHUR. Rates of drawback ou, 3364, 3367, 3312, 2554, 800. Rates of tare on. (See Tare ) Refined. The term "refined sugar" is to be construed as exclusively limited to such as has assumed at some time the form of white refined loaf or lump sugar, 3262. (Barlow us. United States, 7 Peters, 406.) Regulations for sampling and weighing of, 3417, 3430. Regulations for uniform sampling, 4386. Resampling to be made within thirty days after original sampling, 4836. Samples 'of, may be taken by appraisers' officers while being tared, classification by such samples, however, not compulsory, 3904. Sampling of, for drawback. Samples to be taken from at least one in every ten packages, by experienced samplers, compared with Dutch standard for classifi- cation, and reported upon to the collector, 3879. Sampling of, for export. Samples from one package in ten to be taken by the de- benture officer, and by him delivered to United States appraiser for examina- tion and comparison with the Dutch standard for classification ; samples may be taken at place of lading or at refinery ; exporter to note on export entry the time when sugar will be ready for weighing, &c. ; each package when weighed and inspected to be steucilled "weighed and inspected;" merchandise to be, transported to export vessel in bonded lighters or trucks, 4037. Tare on. (See Tare.) the tests made should be submitted to the Department, 3665. SUGAR, BEET, (see Beet-Sugar,) 5066. STJGAR-CANE imported for purposes other than propagation or cultivation, du- tiable as an unenumerated unmanufactured article, at 10 per cent, ad valorem, section 2516, R. S., 2022, 2068 ; contra, 1756. SUGAR-CANE SLIPS imported to be used for the cultivation and propagation of sugar-cane, free of duty, as "plants, tropical and semi-tropical, for the pur- pose of propagation or cultivation," 1756. SUGAR, DAMAGE ALLOWANCE ON. (See Damage Allowance. ) SUGAR OF LEAD dutiable as acetate of lead, 411. SUITS for refund of duties. (See Refund.) under customs laws. Section 15 of the act of June 22, 1874, will not be under- stood to repeal section 5 of the act of March 3, 1863, nor sections 11, 12, and 15 of the act of July 18, 1866, 1878. SULPHATE OF AMMONIA, being specifically enumerated and provided for at 20 per cent, ad valorem, and capable of being used for other purposes than mauure, cannot be entitled to free entry as a substance expressly used for manure, 1711. 1 dutiable at 8 per cent, ad valorem, (case of Carl Recknagel vs. Augustus Schell,) 5218. SULPHATE OF ANTIMONY" dutiable as "crude antimony," 3877. SULPHATE OF CHINCHONIDIA dutiable at 40 per cent, ad valorem, as a medicinal preparation, n. o. p. f., 4011, 4161. SULPHATE OF LIME, ground, dutiable as a manufactured article, n. o. p. f., at 20 per cent, ad valorem, 2159. SULPHIDE OF COPPER PASTE free of duty as an oxidizing paste, 1863. SULPHUR. — Crude brimstone is procured from sulphurous ore by the process of roasting, fusing, or smelting, by which it is separated from rock and earthy SUMAC, EXTRACT OF. 289 "SUEPKISES." matter, but which leaves it in a state of impurity. Crude brimstone is always shipped in bulli, 3032, 3396. Refined brimstone is obtained from crude brimstone by the process of vaporization and sublimation, which releases the sulphur from all foreign matter and leaves it chemically pure. Refined brimstone cannot be shipped in bulk without im- pairing its value, 3032, 3396. SUMAC, EXTRACT OF, dutiable at 10 per cent, ad valorem, under the provision for "sumac" and "extracts and decoctions of logwood and other dye-woods,',' (440, 442, T. I.,) by assimilation, 3842, 3898 ; contra, 2095. SUMAC WOOD, cut in lioe pieces or chips, intended for dyeing purposes, is duti- able as " sumac," at the rate of 10 per cent, ad valorem, 4461. SUNDAIT-SCHOOLS. — Magic-lanterns with views, imported for presentation to Sunday-schools, are dutiable, 2792. SUNDAYS. — Debenture certificates maturing on Sunday will be paid on Satur- day whenever the funds in hand will permit, 2964. The ten days allowed by section 2931, R. S., for filing of protest, iiiclndes inter- vening Sundays and holidays, 3189. SUPERVISING INSPECTORS OP STEAM- VESSELS. (See Inspectors of Steam-Vessels.) Amendments to rules of navigation made by, 3870, 3463, 1492. and local inspectors receiving more than |1,000 per annum, must devote their whole time to their official duties. Such oflScers receiving less than $1,000 may, however, when not officially employed, engage in other occupations that do not interfere with their official duties, 3474. cannot remit penalties, 4845. SUPPLEMENTARY INVOICES, showing the separate value of the component parts of machinery made of iron and steel, may be received to aid in determin- ing whether a separate classification and assessment of duty may be properly made, or whether duty should be assessed upon the whole " at the highest rate at which any of its component parts may be chargeable,'' 427^. SUPPLIES. — Free entry of supplies purchased from public warehouse by French naval vessels will be permitted to be made under section 2982, R. S., 1972. SURETIES on bonds conditioned for tie exportation of domestic distilled spirits^ regulations relative to qualifications of, 4058. on enrolment and license bonds must be responsible, and if such sureties are not produced at the execution of the bond, licenses and enrolments should not be issued, 5229. One corporation cannot be surety upon the bonds of another, 2564. on export bonds given by exporters of distilled spirits subject to internal-revenue tax, must be satisfactory to the collector of customs. Their sufficiency is left entirely to the discretion of collectors, 2121, 1977 ; contra, 1920. SURGICAL APPLIANCES, (see Medicijial Preparations,) 4987. SURGICAL INSTRUMENTS not entitled to free entry when imported for incorporated institutions of learning, 4128. SURGICAL SCISSORS dutiable at 45 per cent, ad valorem, under the proyision for "manufactures of steel," (91, T. I., ) 4758. "SURPRISES," being small figures of fish, animals, &c., made of lead, dutiable as "toys," at 50 per cent, ad valorem, 4507. 19 SUEVEYOES OP CUSTOMS. 290 TALC. SURVEYORS OP CUSTOMS. — Collectors of oastoms at ports where there are naval officers and surveyors are directed to communicate to such officers all iastruotioaa from the Department modifying the published regulations or decis- ions of the Department, 247.5. Pees for receiving certified manifests of sealed cars laden with merchandise from foreign contiguous territory to inure to the benefit of, 3'^84.. Fees of, to be collected by the collector of customs if no surveyor at the port, 5004. (See Pees.) SUSPENDERS. (See Braces.) dutiable at 50 cents per pound and 40 per cent, ad valorem, as " worsted wear- ing-apparel," (247, T. I., ) 5483. (See 1688, 5449.) SWEDEN, VESSELS OP, need not be admeasured, the rule applied in article 137, Customs Eegulations, 1874, being extended to such vessels, 2939 : but when practicable their foreign certificates of admeasurement should be inspected as well as their registers, 3026. ( See 2138. ) SWISS MULLS, 1984. SWISS MUSLINS, being thin manufactures of cotton, bleached, counting lees than one hundred threads to the square inch, and weighing less than five and a half ounces per square yard, dutiable as "other manufactures of cotton, n.o. p. f.," at ?5 per ceut. ad valorem, 2400. (See 2268, 2298.) SWITCHES coiupo.sjd of colored cotton thread cut to suitable length, should be classified for duty as "cotton thread," 1039, 2824. SWORD-BLADES imported with the scabbards, grips, and other parts of swords, are dutiable as " swords," and not as " sword-blades," 2047. (See 2048, 3085, 2.361, 1934.) SWORDS, parts of, complete, requiring only to be fastened together to be com- plete swords, dutiable as "swords," at 45 per cent, ad valorem, (88, T. I.,) 8821. TABLE-COVERS, cotton, edged with jute and wool fringe, dutiable at 50 cents per pound and 35 per cent, ad valorem, (242, T. I.,) 4785. TABLE-MATS pf leather and worsted, having leather tops and worsted linings, dutiable at 50 cents per pound and 35 per cent, ad valorem, as "manufactures of every description composed, wh-oUy or in part, of worsted," 4059. TABLES with mosaic tops, being complete articles of furniture, dutiable as cabi- net-wares and house-furniture, at 35 per cent, ad valorem, 3858; contra, 3600. Mosaic table-tops imported without stands dutiable at 50 per cent, ad valorem, as " manufactures of marble," 3016, 3117. TACUM FIBRE dutiable at 10 per ceit. ad valorem, as a raw unmanufactured article, n. o. p. f.. (section 2516, R. S.,) 3105. TAEL, Chinese, valued at $1.21t^, 4864. Shanghai, to be used as a basis, at |1.3o, from which to estimate value of the Che-Poo tael, 2550, 38.>2 ; and from which to estimate value of Tien-tsin tael, 3982. The Che-Fob, value of, to be estimated upon basis of the Shanghai- tael, at $1.35, 3852. Tien-tsin, value to be ascertained by comparison with the Shanghai tael, at $1.35, 3982. TAGS, CUSTOMS, regulations for the use of, 4106, 3341, 2766, 3303, 2665, 2691. TALC, powdered, free of duty, 1634. prepared for tailors' use entitled to free entry, 4503. TALLOW. 291 TARE. ■TALLCW, leaf, not melted or drawn, dutiable at 1 cent per pound, as " beef" or "tallow," 4357. TAMARINDS, the provision for, in the free list applies only to such articles when they are imported in their rough or natural condition, retaining their acid flavor; but when imported preserved iu sugar or molasses, they are duti- able at the rate of 35 per cent, ad valorem, as " fruits preserved in sugar, brandy, or molasses," (337, T. I.,) 2283. TAMPA, FLA., established as a port of delivery, 4552. is included in the district of Key West, 2194. TAMPICO FIBRE, dyed, free of duty, 3320. TANK for telegraph-cable on vessel, (see Charges, Dutiable,) 4860. TANK-BOTTOMS of molasses containing over 63.60 per cent, of sugar, dutiable at IJ cents a pound and 25 per cent, ad valorem, (183, T. L,) 3188, 4675. TANK-PLATES, (see Iron Tauk-Plates,) 4783. TANNED HIDES, (see Walrus-Hides,) 4888. TANNED SKINS, (see Skins,) 5222. TAPESTRIES of which the chain Is cotton and the iilling of an inferior quality of silk, dutiable at 60 per pent., as a manufacture, silk chief value, if they have uot cotton over 25, per cent, in value, (act Feb. 8, 1875, 18 Stats., 307,) 3125. TAPIOCA FLOUR free of duty, (858, T. I.,) 3161. TARAXACUM (dandelion root) dutiable at 3 cents per pound, under the pro- vision for "dandelion root, raw or prepared," &c., (263, T. I.,) 3289. TARE, actual. When the surveyor makes a test of the actual tare of any portion of au invoice of sugar, the test should be made of representative packages, 3579. Allowance for, on the paper tips or mouth-pieces of cigarettes cannot be made, . 2607. Errors in allowing, may be amended, and entries reliquidated accordingly, if such errors are brought to the attention of collectors within ten days from the date of discovery, 2621. on figs in boxes. Allowance of 13 per cent, of the gross weight of the boxes and figs is authorized as schedule tare of the boxes, to be added to the actual tare of the cases, 5451. on hay, weight of sticks and wire may be allowed for, and average tare may be be calculated, 4932. on hemp ropes on bales of hemp not allowed, although the rope is of inferior quality, 4957. (Sec. 5165.) on jute ropes. No allowance should be made as tare for the weight of jute ropes used in securing bales of jute, (665 modified,) 4810, 5206. on leaf tobacco increased to 13 pounds per bale, 4018. on nutmegs. An allowance of tare at the rate of 33^^ per cent, will be made on nutmegs for the shells, 2710. on sugar. Frequent tests should be made of the actual tare of sugar in hogs- heads with a view of determining the correctness of the schedule tare, and when actual tare shall be ascertained, such tare will only be allowed on liquidation. After a time sufficient to test the correctness of the schedule tare, a schedule of the tests made should be submitted to the Department, 3665. on sugar in kegs, from Sandwich Islands, 1664. on Sumatra tobacco in bales. Schedule tare of 4i pounds on the inside matting and cord will be allowed. The weight of the second covering of bagging or TARLATANS, COTTON. 292 TEAMS. canvas, which varies from 2 to 4^ pounds per bale, will be ascertained in each case, 5384. on tobacco in bales, 4676. Rates of, on sugar: (1) Actual tare to be taken on tierces and hogsheads; (2) sugar in boxes, 14 per cent. ; (3) sugar in barrels, 10 per cent. ; (4) sugar in mats and Pernambuco bags, 2 per cent. ; (5) sugar in other bags, 1^ per cent. ; (6) melado, 9 per cent. ; (7) actual tare on irregular packages, 4023. Samples of sugar may be taken while sugar is being tared, but classification by such samples is not compulsory, 3904. Schedule tare should be allowed when actual tare is not ascertained, and the in- voice tare is less than the schedule tare, and the importer has not given his consent on the entry to the adoption of the invoice tare as provided in section 2898, K. S.,5109. The weight of bands of iron wire surrounding coiled iron rods may be allowed as tare when they consist of bands ordinarily used for securing such wire rods and are of little or no commercial value, 3513. The weight of the silos in which sheet-zinc is enclosed will be allowed as, 4112. Where castor-beans are imported in the pod, the weight of the pods may be allowed as tare, 582. Where the regulations do not prescribe a rate of tare, the invoice tare will be taken if the collector sees fit and if the consignees assent in writing at the time of entry. Where both invoice and schedule give a rate of tare, if the importer assent in writing at the time of entry to the invoice tare, it may be allowed, at the discretion of the collector ; if the collector does not assent, or if the written assent of consignees is not received, the schedule tare only will be allowed, un- less a written notice of dissatisfaction therewith shall be filed at the time of entry, when actual tare may be allowed, but the collector is not required in any case to allow schedule tare if it be more than the actual tare, 3466. TARLATANS, COTTON, are dutiable as "all other manufactures of cotton, n. o. p.f," at 35 per cent, ad valorem, 2298,2268,1919. TAX. (See Tonnage Tax.) TEA, Brazilian, dutiable at 20 per cent, ad valorem, 3909. liable to the discriminating duty imposed by section 2501, R. S., when, being the product of a country east of the Cape of Good Hope, it is exported to the Uni- ted States from a country west thereof, 1145. TEA-BOXES, lacquered, which, after the tea is removed^ may be used for other purposes, are dutiable, 2497. TEA-MATS, imported for the covering or repair of the coverings of tea-chests, dutiable at 35 per cent.'ad valorem, as "other articles composed of grass, osier, palm-leaf," &c., 3635. TEAMS, America,u, exported to Canada, to be used there, and returned in the same condition as when exported, free of duty, 2528. A team of horses and a wagon, purchased in Canada by a citizen of the United States temporarily visiting that country, are dutiable upon importation into the United States, although such team may have been used by the buyer for business purposes in Canada, 1133. imported into the United States from Canada under bond, for temporary pur- poses, regulations relative to, 4314. TEAMS OP IMMIGRANTS. 293 TENNIS-BALLS. used exclusively for the conveyance of merchandise or of passengers from Canada into the United States, and intended to be immediately returned, are free of duty, 2403, 2439, 2553, 1394. visiting United States from Mexico, 5238. (See Mexico.) TEAMS OP IMMIGRANTS are not entitled to free entry unless actually used for purposes of immigration, 2822, 2382. Free entry allowed of team of unmarried immigrant used in conveying personal effects and tools of trade from foreign country to the United States, (555, T. I.,) 4902. , The actual and necessary use of a horse, carriage, &c., on the part of an immi- grant, both before and after his act of immigration, determines the question of admission free of duty, although at the time of entry into the United States the same may be conveyed in a railroad oar or separated • from the owner, 1929, 3143, 2056. ,, , i , Trotting horses, apparently intended for use in the United States for racing pur- poses, cannot be admitted to free entry, although used by an immigrant in the act of immigration, 1740. ■ - , - , Where a person immigrates to the United States, and at the time of immigration makes free entry of his household and personal effects; he cannot, several months later, make free entry of a team under the provision in the free lifet for " teams of animals » * * actually owned by persons immigrating to the United States * * . * and in actual use for the purposes of such immigration," 4136, 4249. Where horses belonging to Canadian immigrants were by them used to trans- port themselves and baggage to the nearest railway-station, and were thence shipped to a place in the United States, where they were again used by the im- migrants to convey them to their destination, held, that such horses were " iu actual use for the purpose of immigration" within the meaning of the law, 3143. TEA-SBTS, small, intended as playthings for children, dutiable at 50 per cent, ad valorem, as "toys,'' without regard to the material of composition, 3485. TELEGRAMS. (See Dutiable Charge.) TELEGRAPH CABLE, 1677. laid beyond the limits of the United States not subject to duty, 2054. Old, cut up and packed in barrels, dutiable, the gutta-percha of which it is partly composed not being embraced in the provision in the free list for ' ' gutta-percha, crude," 3573. TELEGRAPHING, rates to be paid by the Government for, 4082, 3641, 4918, 5305. Eules relative to, 3312, 1982. TELEGRAPH-POLES, either with or without the bark on, are exempt from duty ■AH "round unmanufactured timber, 1595. TEMPORARY DOCUMENTS, notice of the issue of, must be sent to home ports of vessels, 3432. TENNIS-BALLS, (see Woollen Tennis-Bails,) 5382. covered with flannel, dutiable at 50 cents per poiind and 35 per cent, ad valorem, 4009. of rubber, dutiable at 25 per cent, ad valorem, as "articles composed wholly of India-rubber, n. o.p.f.," (389 T. I.,) 5442. TEREA-ALBA, ALUMINOUS. 294 TIN. TERRA- ALB A, ALUMINOUS, free of duty, 4093. not aluminous, dutiable, 2485. TERRA, ALUMINOUS, being a polishing-powder, dutiable at 25 per cent, ad valorem, as " polisMng-powder," (476, T. I.,) 3257. TESTIMONY taken in investigations by local inspectors. (See Copies.) TESTING of vinegar. (See Vinegar.) THEATRES, miniature, made of illuminated printed cards, dutiable at 36 per cent. ad valorem, as "manufactures of paper," 1825. THEATRICAL PROPERTIES owned by managers of theatres, to be used by actors and actresses in their employ, not entitled to free entry, 4686. owned by managers, not entitled to admission as tools of trade, 4773. THIMBLES, steel-top, dutiable at 45 per cent, ad valorem, as "manufactures- * ' * of which steel shall be a component part," (91, T. I.,) 3145. THREAD, (see Linen or Flax Thread; Cotton-Thread; Hemp; Lace,) 4877. Metal, dutiable at the rate of 25 per cent, ad valorem, 3462. TICKETS, RAILROAD. (See Railroad Tickets.) TIEN-TSIN TAEL, value of, to he estimated by comparison with the Shanghai tael, at $1.35, 3982. (See circular of Mar. 23, 1883.) TIES, RAILROAD. (See Railroad-Ties. ) TILES, "enamelled" and "celeste," dutiable at 40 per cent, ad valorem, nnder the- provision "for all other earthen- ware," 3352. Encaustic, dutiable at 35 per cent, ad valorem, (346, T. I.,) 3352, 2419; when such tiles are glazed they do not undergo such change as to effect their classifi- cation, 2785. Painted, having a painting or decoration on each tile, dutiable at 40 per cent, ad valorem, as " other earthen » » • ware • * » glazed, * * * painted,. * * * and * * * n. o. p. f.," 3705, 3714. The ordinary paving, of commerce dutiable at 20 per cent, ad valorem, as "pav- ing-tile, li. u. p. f.," (213, T. I.,) 3352. TIMBER, (see, generally, 1315; also. Sawed Timber ; Sleepers; Ship-Planking;: Hoop-Poles ; Lumber ; Cabinet Woods,) 5219, 5380. Sawed. All sawed timber should be classified for duty under the provision for "sawed boards, planks, deals, and other lumber of hemlock, white-wood, syca- more, and basswood," if of any of th(!se kinds of woods. If made from any other variety of wood it should be classified under the provision for " all other varieties of sawed lumber," 2431. Rough timber imported in its natural condition with the bark on, free of dutj-,. as " logs and round unmanufactured timber, n. o. p. f.," 3627. sawed especially for wagon-tongues, dutiable as "wood, xinmanufactured," at 2C per cent, ad valorem, 2570. Where timber is hewn according to the natural taper of the tree, and is not known in a commercial sense as squared, it should be considered as "timber, hewn," and dutiable at 20 per cent., 2406. TIME. (See Tonnage Tax; Additional Duty of 10 per cent.) TIME-BOOKS, seamen's, distribution of, 2430. TIN. (See Artificial Flowers, 5366.) reflectors for Christmas trees dutiable as " toys," at 50 per cent, ad valorem, 3797. roofing, dutiable as "tin in plates," 1462. TIN CANS. 295 TOBACCO. Eougli, similar to "hard metal," dutiable by assimilation as "lead in pigs," at the rate of 3 cents per pound, 3591. TIN CANS containing imported tea entitled to free entry, 5332: n . ; . . Drawback on. (See Drawback on Tin Cans.) Exported, made of foreign materials, upon which drawback is allowed on expor- tation, filled with domestic products, and returiied in the same condition as exported, dutiable at 35 per cent, ad valorem, 3221, 2972. TIN DROSS is not embraced in the provision in the free list for " tin in pigs, bars, or blocks.'' Dutiable at 20 per cent, ad valorem, as a metal unmanufactured, n.o.p.f., 3604. TINNED-IRON PLATES dutiable at 2i cents per pound, as "iron plate, gal- vanized or coated with any metal otherwise than by electric batteries," (Sched- ule E,) 2591 ; contra, 675. (See decision of Apr. 24, 1865.) /PIN ORE dutiable as a mineral and bituminous substance in a crude state, n. o. p. f., 1516. • TIN-PLATES, damage allowance may be made on, 3510. imported subsequently to the passage of the Revised Statutes of Jnne.22, 1874, are entitled to a reduction of 10 per cent., under section 2503, E. S., up to the date of the act of March 3, 1875, repealing that reduction, '4494. .. (^^-rthur ««. Dodge et al.) Refund of duty and drawback. Where the importer who paid the duty and the exporter who received "the drawback are One and the same person or firm, no refund will be made for excess of duties on quantity of tin exported on which drawback was paid ; otherwise, where exporter and importer are not the same, 4E55. TIRES, locomotive, or parts thereof, dutiable at 3 cents per pound, whether composed of steel or iron, 3710 ; contra, 1439. Steel locomotive, dutiable at 3 cents per pound, 3758. TIVOLl BOARDS, used by children in playing the game of tivoli, dutiable as "toys," at 50 per cent, ad valorem, (521, T. I.,) 3557. TOBACCO. — A division of the quantity of manufactured domestic tobacco with- drawn under a single bond from a manufactory, cannot be made, 4159. Clearance certificates of tobacco in bond. Such certificates must be issued as soon as practicable after the clearance of any vessel in which such merchandise shall be exported, 2668. ' clippings and cuttings are dutiable as "manufactured tobacco," at the rate of 50 cents per pound, (209, T. I.,) 2486. Exportation of domestic, in bond. Upon receipt by the collector of customs at the port from which tobacco is to be exported of the Form A a, (specified in Inter- nal-Revenue Regulations,) showing that an entry for exportation has been made to the satisfaction of the internal-revenue officers, such collector shall transmit, without delay, to the proper officer of internal revenue a clearance certificate, in due form, provided the customs-inspectors' certificate of lading has been re- ceived and the export vessel has cleared, 3489. Landing dertlficates for snuff and. When, by reason of transshipment at the for- eign port, the weight of the tobacco cannot be stated by the foreign revenue officer, the evidence of the landing abroad may be transmitted to the Depart- ment wifh the ronsnlar report thereon, 3205. TOBACCO, DOMESTIC. 296 TONNAGE, DEDUCTIONS. Sumatra, in bales, allowance for tare, 5284. (See Tare.) Tare on leaf, 13 pounds per bale, 4018. TOBACCO, DOMESTIC, exportation of. (See, generally, 2450.) Eeimported, (see Reimportations,) 5338. returned from abroad, which had paid no internal-revenue tax on exportation, is dutiable at a rate equal to the internal-revenue tax on such tobacco in force at the time of importation, (sec. 2500, K. S.,) 2260. (See decisions of Oct. 20, 1865, and Nov. 13, 1866.) TOBACCO-POUCHES for chewing-tobacco, (see Pouches,) 4922. of leather, intended for carrying smofcJMj-tobacco, dutiable as "smokers" articles," 3695. of .rubber, and rubber and iron, intended for carrying cAem«ji-tobacco, dutiable at 25 and 35 per cent, ad valorem, respectively, as "articles composed wholly of India-rubber " and " manufactures of rubber and iron," 3766. • TOBACCO SCRAPS dutiable at 30 per cent, ad valorem, as "unmanufactured tobacco," 2222. Imported tobacco scraps do not become liable to internal-revenue tax when merely transferred, from a, customs bonded warehouse in which they are stored to an internal-revenue bonded warehouse to be manufactured, and when so trans- ferred they are not required to be put up and stamped in the man,ner specified in section 3362, E. S., 3058, 3284. TOE-CALK IRON dutiable as " rolled or hammered iron, n. o. p. f.," 1033. " TOILE ARDOISEE," consisting of a foundation of jute with a composition of various ingredients, including caoutchouc, dutiable at 35 per cent, ad valorem, as a fabric composed in part of India-rubber, n. o. p. f., 2614. TOMATOES, not prepared or preserved, dutiable as "vegetables, n. o. p. f.,"at 10 per cent, ad valorem, 1843. TON. — Wlienever the word "ton" is used in the tariff acts, it should.be construed to be twenty hundred-weight, each hundred-weight being one hundred and twelve pounds avoirdupois, 599. TONNAGE, directions for making monthly returns of, 4509. of Italian vessels. Italian registers express only the net tonnage of a vessel) without stating what deductions (for crew-space, &c.) have been made from the gross tonnage according to the Italian law, and such deductions are not allowed in convputing American tonnage. Collectors are, therefore, directed to instruct measuring officers to inspect the certificate of admeasurement accom- panying the registers of Italian Vessels, 1751, 2830, 1845. TONNAGE, DEDUCTIONS FROM GROSS.— Excepted spaces in a new ves- sel should not be included by the admeasurer; (2) |1.50 is the highest fee chargeable for admeasuring excepted spaces in any one case, 5403; modified, 5429. In addition to the space to be deducted for boilers and machinery and the shaft trunk or alley on screw-steamers, 75 per cent, of the space so allowed may be deducted, provided the addition of this 75 per cent, does not bring the total deducted space above 50 per cent, of the gross tonnage. If the total deducted space does exceed the 50 per cent, of gross tonnage, then the tax should be col- lected oiijy.on 50 per cent, of the gross tonnage, 5386. Instructions as to deductions from the gross tonnage of vessels of the United States for crew-space, under the act of August n, 1882, 5363. TONNAGE DUES. 297 TONNAGE DUES. Instructions as to the application, of Circular No. 95 relating to, 5408, 5410. In the case of steamboats on western rivers, where the boilers and machinery are located above the upper deck to the hull, such boats are excluded from the ■operation of the act of August 5, 18B2 ; but where the spaces occupied by the boilers and machinery of said vessels are under a deck to the hull, and have been admeasured and included in the gross tonnage, deductions from said gross tonnage may be made under the act, 5487. Measurements of the tonnage capacity of excepted spaces under the act of Au- gust 5, 1882, should be made in the districts in which vessels belong, and be en- tered on marine documents, 5359, 5362. Net tonnage is to be carved on the main beam of vessels, under act of August 5, 1882, 5377. New enrolment of a vessel should express both the gross and net tonnage, under act of August 5, 1882, 5403; modified, 5429. Regulations for carrying out the act of August 5, 1882, entitled " An act to provide for deductions from the gross tonnage of vessels of the United States," 5343. to be collected from foreign vessels under the act of August 5, 1882, is the net tonnage, 5356. The crew-space only can be deducted from the gross tonnage of a sailing-vessel, and such deduction must never exceed 5 per cent, of such gross tonnage ; (2) the crew-space must be measured from the inside, and not from the outside; (3) the "record of admeasurements" should show the tonnage of the spaces de- ducted, 5401. under the act of August 5, 1882, in the case of a side or paddle wheel steamer, (which has no shaft trunk or alley, ) there is to be added to the tonnage capacity of the spaces occupied by the boilers and machinery 50 per cent, of said capac- ity ; and in case of a screw-steamer or propeller, there is to be added to the tonnage, capacity, of the spaces occupied by the boilers and machinery, inoZ»d- ing the shaft trunk or alley, 75 per cent, of said capacity ; provided, always, that the total'deductions made under the act shall not exceed 50 per cent, of the gross tonnage of the vessel, 5358. ~ Vessels of United States must have deductions noted on marine documents ; (2) the crew-space includes all space occupied by oflScers and crew ; (3) when ma- rine documents show the tonnage capacity of any excepted space, admeasure- ment and fee therefor may be waived, 5381. Where the deductions allowed for excepted spaces reduce a vessel's net tonnage below twenty tons, she should receive only a license ; (2) when reduced to below five tons, she is not entitled to a license ; (3) if reduced below thirty tons, a vessel cannot receive a register for foreign voyages that involve an entry of the vessel and cargo on marine coasts of the United States, unless it be permitted under section 3095, E. S., in the districts adjacent to Mexico, 5391. Where the registers of vessels of Great Britain, Germany, France, Spain, and Bel- gium have the net tonnage expressed therein, that net tonnage should be ac- cepted, and no deductions of the percentages of excepted spaces allowed in . cases where they have been allowed' already, 5409. TONNAGE DUES, table of rates of, 4961. Undocumented vessels are liable to tonnage dues amounting to $1.30 per ton, 2855, 2399. TONNAGE DUTY. 298 TONNAGE TAX. TONNAGE DUTY. — Statement showing nationality, class, and number of vessels, and the net amount of tonnage duty .collected during the fiscal year ended June 30, 1882, 5504. TONNAGE FEES on ships calling at St. Helena for supplies, abolished, 5178. TONNAGE TAX. (See, generally, 3358, 2244, 2304, 2531.) A vessel engaged in fishing or the coasting trade does not become liable to tonnage tax on clearing for a foreign port; but- a coasting vessel so clearing directly, or a vessel entering a Canadian port on the lakes during a fishing voyage, would be required to pay the tax on her return to the United States, provided it had not been paid within a year, 2872. A vessel enrolled and licensed for the coasting trade which, under a permit to touch and trade, returns to a port of the United States with a cargo of fresh fish purchased at a foreign port, is not liable to tonnage tax or marine-hospital money, 1729. Aspinwall is not a port within the United States, and vessels trading between that port and the United States cannot be relieved from tonnage tax, 1352. A vessel licensed for the fisheries, touching at a foreign port under a permit to touch and trade, if she shall have been actually employed in catching fish, is not subject, on arrival in a port of the United States to tonnage tax ; but the question of employment is to be determined by the collector at the port of arrival, subject to appeal to the Department, 3467, 2914, 2179. Belgian steam-vessels engaged in regular navigation between the United States and Belgium exempt from payment of, 1461. (Bevoked; see 2322.) certified copies of certificates of payment of, to be made on blanks in book form, furnished by the Department. Original certificates not to be made on such blanks. Stubs of such blank books to be returned to Commissioner of Customs, 3444. Directions as to returns of vessels paying, 2542. Directions as to surrender of certificates of payment of, 1801. Directions relative to protest and appeal on payment of, 2583. does not accure on a foreign vessel which enters an American port with an un- expired certificate of tonnage tax, but which having cleared coastwise for another American port, arrived there after the certificate had expired, 4279. Entry of vessel quarantined not completed until master submits written report. The tax accrues if such entry is not within a year from a previous entry, 4900. exacted from a vessel on her entry at Norfolk with a cargo of guano from Morant Keys was rightly exacted, that island not being a guano island apper- taining to the United States, 5205. Ferry-boats running daily between the United States and Canada on waters not navigable to the ocean, are chargeable with tonnage tax only on the first clear- ance of such vessel in each year, 4311. Foreign vessels compelled by stress, of weather or other unavoidable cause to put into a port of the United States are not subject to the payment of, 914, (See 975.) In computing time to ascertain the liability of a vessel for tonnage tax, no deduc- tion can be made for any time during which such vessel was stranded or repair- ing, &c., 2984. No refund of, can be made by a collector without the authority of the Department, 571. TONNAGE TAX. 299 TONNAGE TAX. not to be exacted from vessels engaged in laying submarine telegraph, 5126. on Canadian-built barges. (See Barges. ) on Canadian vessels entering at any custom-house of the United States, 30 cents per ton, 3216. on German vessels, 2397. One payment of, secures exemption from a like exaction for twelve months, and after the expiration of that period the regular tax can be collected from a vessel only on an entry from a foreign port, 3960,2281. on vessels of Brazil and Chili, .50 cents per ton, 3988. on vessels on the northern frontier, regulations relative to, 2888, 2912, 2974. Places on the northern frontier, where a deputy collector is stationed to enter and clear vessels, are virtually recognized as ports, though not formally declared to be such, and they fall within the provisions of section 2767, E. S., and there- fore clearances maybe granted to and from them. If clearance be granted to such places from similar places, or from ports established formally by law, all vessels making them the termini of their trips would be exempt from tonnage tax, though touching at foreign intermediate ports. Of course if clearance be granted between regular ports, and if the trip be terminated and the entire cargo landed at places intermediate between the ports specified in the clear- ance, the claim of exemption from tax after touching at. a foreign intermediate port could not be allowed. Should a vessel, however, after such foreign trip, and a subsequent landing of the entire cargo at places where customs officers- are stationed, continue her voyage as per original clearance, she might then, claim exemption from the tax, 3269. Penal, applies to undocumented vessels engaged in trade between places in the United States, but not to such a vessel built in the United States and departing for a foreign port with cargo, 4910. Protest and appeal against payment of, must be made in writing within the time required by law. The destination of the vessel should be stated when sh& clears from port, and also whether she carries cargo or passengers, 1372. Publication of laws relative to, 3348. Regulations relative to, 3938, 3906. Schedule rates of, 3365, 3362, 3358. Section 2654, K. S., authorizes the charge of a certain entrance fee on vessels only "of one hundred tons burden and upwards," and a lesser fee on vessels "under one hundred tons burden.'' It is improper, therefore, where the tonnage of a vessel is ninety-nine and fifty-four hundredths tons to collect the fee as on a vessel "of one hundred tons burden and upwards," 3418. should be levied upon vessels engaged in foreign commerce on their first entry,, and thereafter on each entry made after the expiration of a twelvemonth from any preceding payment. This rule embraces also vessels trading between th& United States and Mexico, the British Provinces of North America, the West India Islands, the Sandwich Islands, the Society Islands, or any port or place down to and including Aspinwall and Panama, which vessels had theretofore paid at the time of the first entry or clearance, according to priority, 1844, 1928, 2698. (14 Op. Att'y-Gen., 450.) Spanish vessels are exempted from the additional tonnage tax of 50 cents per ton imposed on the vessels of foreign nations by the act of February 27, 1877, 3662, 3402, 1028. TONQUIN. 300 TOW. United States vessels can clear from one port of the United States to another and take on and discharge cargo at an intermediate foreign port without incurring liability for the payment of tonnage tax, provided such vessel shall complete her voyage, and that the port of destination shall be a port of entry or delivery established by law, 3251. Vessels not documented, belonging wholly to citizens of the Uuitoil States, upon their entry fEom a foreign port are subject to a tas of eighty cents per ton, 3050. Vessels of China liable to alien tonnage tax at the rate of $1 per ton, in addition to the ordinary tax of 30 cents per ton, 4640. Vessels of Uruguay should pay same rate of tonnage, &c., as vessels of the United States, 4423. (See art. 914, Cust. Eegs. of 1857.) AVhen a vessel enters a port before the tonnage tax is due, but remains until it becomes due, it is the duty of the collector to collect it before her clearance, 3i8. When a vessel pays tonnage tax on entry, she is exempt from any further tax for one year from the date of payment upon any increase of her. burden by addi- tions to her structure made subsequently to such payment, and before another payment becomes due on the entire vessel ; and the tonnage of such additions (made after one payment of the tax) becomes subject to tax only npon the vessel's entry from a foreign port at least a twelvemonth after the entry on which the tax was paid, 3906. Where a master produced on the 16th of March, 1882, a certificate of tonnage tax paid on March 16, 1881, held, that the certificate expired on March 15, 1882, and hence the tax was due and should be collected, 5166. Where a steam-tug sent to rescue a disabled steamer near Barrington, N. S., took out a register to be prepared for a possible entry into a foreign port, but, finding the disabled vessel six miles from Barrington, did not enter the foreign port, but returned to Boston, no tonnage tax accrued, 5296. Where masters of ships arriving from foreign ports claim to have paid tonnage tax within twelve months, but present no tonnage-certificate, information in regard to such alleged payments can be obtained from the Department only, and from no other source whatever, 4226. TONQUIN, ports of, declared open, 2502. TOOLS OF TRADE, certain wood blocks and stereotype-printing materials arriving with the owners admitted to free entry as, 630. Immigrants cannot bring with them free of duty new implements of their pro- fession or trade, though intended to be used by them in the exercise of their profession or trade in the United States, 2369. Stereoscopes and stereoscopic views, &c., intended for exhibition in the United States, cannot be admitted to free entry as, 2366. Wagons, harness, &c., imported by a circus cannot be considered as, 779. TOOTH-PICKS, quill, are dutiable as "unenumerated manufactured articles," and cannot be classified as "quills, prepared," 1291. TORCHON LAGES classified as "thread laces," and dutiable at 30 per cent, ad valorem, (42, T. I.,) 5215. (Case of Field et al. vs. Smith.) dutiable at 40 per cent, ad valorem, 3912; overruled, 521!). Linen, made by hand and coarser than thread laces, which are made on cushions, dutiable at 40 per cent, ad valorem, 3558 ; overruled, 5215. TORONTO, transshipment of transit goods from Canada at, discontinued, 2610. . TOW, bands of, used on bales of hemp, allowance for tare. (See Tare.) • TOWELS, COTTON. 301 TRANSFER. TOWELS, COTTON, classified as countable cottons. Their having a colored border doesnotprevent them from being classified as "bleached cottons, not col- ored," 4035. TOWELS, LINEN, imported in pairs and joined together by a fringe, when of a value of 30 cents or less per square yard, dutiable at 35 per cent, ad valorem^ 4182. cut apart and ready for use, which are bought and sold by the dozen, when valued at 30 cents per square yard or less, dutiable at 40 per cent, ad valorem, (Sched- ule C,) 4072 ; reversed, 4267. TOWING. — Ferry or passenger steamers may tow on the waters of the particular routes designated in their certificate of inspection, 4283. TOYS. — Articles which are us^d by adults ia the game of battledoor and shuttle- cook cannot be considered as coming within the category of "toys,'' which are intended for the amusement of cMldren only, 2842. Certain figures intended for exhibition in show-windows as advertisements, du- tiable as "toys," at 50 per cent, ad valorem, (521, T. I.,) 5397. covered with sheepskin with the wool on, containing no manufactured wool, du- tiable at 50 per cent, ad valorem, as "toys," 3530. India-rubber balls, from one-half inch to two and one-half inches in diameter,. should be classified as "toys," 688. Small figures representing Chinese mandarins, with a, mechanical device by which, wheu touched, they are given an oscillating motion, dutiable at 50 per cent, ad valorem, 4384. Small pianos bought and sold as toys, and \Chiefly by dealers in toys, &c., duti- able as, at 50 per cent, ad valorem, 2107. "Surprises," or small leaden figures of fish, animals, &c., are dutiable as, at 50^ per cent, ad valorem, 4507. TRACING-CLOTH and bookbinders' cloth not countable cottons, hut dutiable- at 30 per cent, ad valorem, 3834. TRACTS, RELIGIOUS, are dutiable, 2686. TRADE-DOLLAR, circular relative to the value of the, 3670. TRADE-DOLLARS. — Collectors in assessing duty on merchandise invoiced in United States silver trade-dollars will estimate such dollars at 100 cents each,. 3290. TRADE-MARK. (See Dutiable Value.) TRANSFER of furniture, fixtuj-es, &c., from one office to another will not be made by custodians of public buildings without express authority from the Depart- ment, 2382. of goods in bond. The transfer of goods in bond to other parties does not relieve the party making the transfer from the liability on his bond given for payment of duties on such merchandise, 2634. of goods in warehouse from one package to another can only be made when nec- essary for the safety or preservation of the contents thereof, 2186. of the sea-stores of one vessel to another cannot be made without payment of duty, 3501. Unappraised merchandise, and merchandise from foreign ports entered for im- mediate transportation and exportation in bond to Canada without appraise- ment, must be transferred at the port of first delivery to the carrier by custom- house draymen in custom-house carts, 2608. TKANSPOETATION. 302 TRANSPORTATION • TRANSPORTATION. — Cases containing "case goods," so called, suoU as dress, silk, and similar goods, shall, before delivery for transportation, be legibly marked or tagged in such manner as to represent the port where, the month or year when, the name of the vessel in which, and the name of the place whence i mported, and the port of destination of such merchandise, 3006, 3220. of sick and disabled seamen to hospital, 3526. of appraised goods in bond over two or more bonded routes may be allowed, pro- vided such routes and the names of the common carriers are fully set forth in the entries and manifest, 4480 ; 4409 modified. of foreign goods from Mexico through the territory of the United States will be allowed, provided they are conveyed from the place of entry to the place whence they are to be exported, by regular bonded common carriers, 3295. of United States- funds to be done by Adams Express Company over certain routes, regulations for the, 3948, 2086, 2987. Regulations relative to the, of domestic merchandise [from port to port in the United States through New Brunswick, 3350. Regulations relative to the, of goods through Canada, 2627, 2642, 2202, 2661, 29701 1858, 1968, 2017, 3025, 2083, 2171, 2294, 2420, 2576, 3041. Withdrawal entry for, cannot be allowed on merchandise not duly invoiced but entered by appraisement, or in any manner otherwise than by invoice, 2115, 3224. TRANSPORTATION AND EXPORTATION. — Discrepancies in warehouse and bond accounts, (see Acconnts, ) 5214. TRANSPORTATION BOND, form of, and certificate to cancel the same, 2656. TRANSPORTATION IN BOND.— Corpus Christi, Tex., San Francisco, and Wil- mington, Cal., designated, under section 3005, R. S., as ports from which mer- chandise may be shipped in bond in transit through the United States to Mexico, 5102. Manifests of each car used in transporting goods in bond must be furnished to con- ductors of trains, which manifests must accompany the cars to their destina- tion, 4181. Shipment of other goods in the same car with dutiable unappraised merchandise forbidden, except where the goods are destined for the same port as the unap- praised merchandise, or for points beyond such port. Cars transporting goods under immediate- transportation entry and bond cannot be opened between the ports of shipment and destination, except in case of change of gauge, or of accident, 4184. The phrase "by duly constituted bonded lines and routes" in article 620, Customs Regulations, 1874, applies to all means of transportation used in conveying goods in bond from place to place. Bonded common carriers only have authority to transport goods under section 3000, R. S., 3827. TRANSPORTATION OF LIVE STOCK.— Animals not to be confined in cars without food and water for a longer period than twenty-eight consecutive hours, 3561. Need not be removed from the oar if proper food, water, space, and op- portunity to rest can be given the animals in the oars, 3607. The railway company in whose cars the transportation of live stock is made, or the master of a ship conveying the same from one State to another, is re- quired to water, feed, and otherwise care for the animals only in default of the owner or person in charge of the live stock to do so. In such cases the rail- way company or shipmaster has a lien upon the animals for the care given, 3561. TRANSSHIPMENT. 303 TRIMMINGS. TRANSSHIPMENT OF GOODS TRANSPORTED IN BOND.— Appraised merchandise shipped ander warehouse and transportation bond does not require entry at intermediate ports where transshipment is necessary and is permitted by the regulations, 3124. TRAVELLING-CASES dutiable at the rate of 35 per cent, ad valorem, as •' manu- factures of wood and leather" or as "fancy boxes," 3724. TRAVELLING EXPENSES of Treasury employes, directions as to the, 1888. Vouchers for all such expenses, properly approved by the collector or surveyor, should be forwarded to the Department for payment by check, 5411. TREASURY CHECKS LOST, regulations relative to duplication of, 3392, 2701. TREASURY DEPARTMENT employes will not furnish information relating to public business without proper authority, 2737. No permit can be given by the, to any one person to engage in killing otter within the limits of Alaska Territory, 3190 TREASURY DRAFTS, instructions concerning the payment of, and official checks of public disbursing officers, 3107. TREASURY REGISTER, directions for giving information for, 3149, 1834. TREATIES. — The provision known as the "most favored nation clause," in the treaties between the United States and other nations, does not operate to ex- tend to such nations the privileges accorded to the Hawaiian Islands under the reciprocity treaty with that country, 3033. TREATY, HAWAIIAN RECIPROCITY, regulations of the United States under, 2982; regulations of the Hawaiian Government under, 3078. TREATY OF WASHINGTON. (See Canada ; Fish.) British Columbia not having been a part of the Dominion of Canada at the date of signing the Treaty of Washington, is not entitled to the benefits of said treaty, and fish and fish-oil imported from that part of the Dominion of Canada are not entitled to admission into the United States free of duty, 1671, 3354. Canned lobsters put up fresh and not preserved in oil, imported into the United States, being the product of Canadian fisheries, &c., are entitled to free entry under the, 1622. Seal-oil imported from Canada is not free of duty under the, not being a fish-oil, 1596. The products of the sea-fisheries of Newfoundland are exempt from duty by the Treaty of Washington, as are also the products of the sea-fisheries of Canada ' and Prince Edward Island, 1837, 1930; also, those of Labrador, 1981; contra, 1742. ' . The provision for "fish-oil" in, is applicable only to fish-oils which have not passed through a process of refinement after the first process of manufacture so as to fit them for medicinal use, irrespective of the kind of packages contain- ing them, 3611; co»«ra,3416, 3433, 1065. (S6e decision of Jan. 10, 1866.) The provisions of the, relative to the fisheries, not to go into operation until July 1, 1873, 1501. The provisions of the, relative to the free admission of fish from the British possessions does not operate to free from duty the cans in which such fish are imported, which, under the act of February 8, 1875, are dutiable, 2301. TRIMMINGS, silk, cannot be assessed with duty as "embroideries," 2158. Straw, about six inches wide, composed of silk, cotton, and beads, the latter be- TROPICAL TKUIT. 304 TURTLES. ing the component of chief value, classified under the provision for "all * * • bead ornaments, except amber," and dutiable at SO per cent, ad va- lorem, (281, T. I.,) 4947. TROPICAL FRUIT.— Regulations as to the immediate entry of, 2777. TUBES, old brass locomotive, fit for use in their condition as imported, dutiable at 35 per cent, ad valorem, as "manufactures, articles, &o., of brass," 3748. Glass, with the ends squared by cutting, dutiable at 40 per cent, ad valorem, as "articles of glass, cut," (27, T. I.,) 32t3. (See 1974.) Glass, with the ends not cut, dutiable at 35 per cent, ad valorem, as "glass, not cut," (26, T. I.,) 3836. TUG-BOATS, STEAM, built in a foreign country, taken apart and imported into United States, not entitled to registry, 5106. duly enrolled and licensed to engage in the foreign and coasting trade on the northern frontiers, carrying a cargo while towing vessels, must report and clear. The same rule applies when tugs tow rafts or vessels without sail or steam mo- tive power, not required to be enrolled and licensed, and also when tugs have no vessel in tow, but have cargoes on board ; but when cargo has been taken one way and on the retirt-n trip none is taken, but a tow is attached, the tug will be exempt from the requirement to clear and report on such return trip, 1841. When open boats containing passengers are towed alongside of tug-boats not authorized to carry passengers and the passengers are admitted on board the tug, the latter will be liable to a penalty of $500, (sections 4499 and 4.'500, R. S.,) 5269. TUGS, Canadian, towing United States vessels in waters of United States, incur penalty under section 4370, R. S., 5396. TUNING-FORKS are not musical instruments, but dutiable at 45 per cent., as "manufactures of steel," (91, T. L,) 4730. TURKEY. — Bills of health of vessels sailing for any port of the Ottoman Empire must be vis^d by the Ottoman consuls at the port of departure, or on arriving in Ottoman waters the ships will be subject to quarantine as though they carried foul bills of health, 1693. TURKEY RED, being a form of oxide of iron mixed with earths, dutiable at 25 per cent, ad valorem, 3500. TURKEY RUGS, woollen, dutiable at 45 per cent, ad valorem, as " other rugs," (258, T. I.,) 2836. TURKISTAN not a country east of the Cape of Good Hope within the meaniiig of the acts imposing discriminating duties on products of countries east of the Cape of Good Hope, 3981. TURNINGS, iron and steel, containing a sufficient quantity of steel to control the classification, dutiable at 30 per cent, ad valorem, as "steel in any form, n.o.p.f.,"4354. of iron. ( See Iron Turnings. ) TURPENTINE, spirits of. The Department cannot point out any particular lo- cality which will constitute " a secure part of the vessel " for the stowage of oil or spirits of turpentine in vessels. The inspectors of steamboats will advise in the matter in each particular case, 2320. TURTLES caught by vessels properly documented under the laws of the United States, free of duty as the produce of American fisheries, 3581. TWILLED COTTON. 306 UNDEEVALUATION. TWILLED COTTON FABRICS, no matter by what uame they may he called, should he classified under the provisions contained in the fourth and fifth par- agraphs of Schedule A and the first clause of the sixth paragraph of said schedule, according to count and weight, 4285. which count under one hundred threads to the square inch, weigh under five ounces to the square yard, and cost under 25 cents per square yard, should be classified under paragraph 5 of Schedule A, 4429. TWINE, domestic. The use of sewing bags made from imported burlaps, and in- tended for exportation, will not prevent the allowance of drawback on the bags, where the value of the twine amounts to only 2J- per cent, of "the value of the imported cloth, 4217. Hemp, dutiable at 40 per cent, ad valorem, as "flax or linen twine," 2572. is a double and retwisted thread. Yarn is a single thread, more or less twisted, and used for warp or weft in manufacture, 700. (See decision of Nov. 28, 1863.) Salmon net, classified as "linen yarn," (41, T. I.,) 4967. TYPE, valuation of, 1999. TYPES, new brass, dutiable at 25 per cent, ad valorem, as "new types," (524, T. I.,) 1911. ULTRAMARINE,.PRBPARED, (see Blue Lake,) 4950. TTMBER, ground in oil, dutiable at 25 per cent, ad valorem, as "paints and painters' colors, * * * dry or ground in oil," 1901. IXMBRBLLAS, bamboo and paper, dutiable at 45 per cent, ad valorem, as " other umbrellas," 4205. Steel rings and buttons for, dutiable at 45 per cent, ad valorem, under the pro- vision for " umbrella * * * ribs, stretchers, » » * and other parts thereof, when made in whole or chief part of iron, steel, or any other metal," 3693. UNCLAIMED GOODS. (See Sales of Unclaimed Goods.) Amendment of article 765, Customs Regulations, relative to proceeds of sale of, 5100. Potatoes and other vegetables unclaimed, landed in such large quantities as to blockade business on the wharf, shouldbe sent to warehouse at once; but if it is not deemed expedient to send such merchandise to general-order store, they may be sold on the wharf instead of at the warehouse, 5201. remaining in public store longer than one year from date of importation, with pay- ment of a portion, but not all, of the duties, must be sold as unclaimed, under general regulations applicable, 4787. Where a ship arriving at a port has on board goods for some person or persons re- siding at that port, for which no invoice has been presented, the owner declining to make entry of such merchandise, the goods should be taken possession of by the collector, and held to await entry by the proper party, or for sale, 2689. which have been brought into ports under immediate-transportation bonds, and which remain unclaimed for more than one year, should be advertised and sold, 3309. ■UNDERVALUATION. (See Additional Duty. ) Ignorance of, by the importer, does not affect the assessment of the penal duty, if such penal duty would otherwise accrue, 2596. Merchandise paying a purely specific duty is not liable to additional duty of 20 per cent, ad valorem, imposed by section 2900, E. S., for, 3483, 3519. 20 UNFINISHED CANES. 306 VALENTINES. The proposal of a compromise of a claim growing out of an undervaluation by an importer of merchandise, on entry, presents a proper case for a petition of remission under 5292, R. S., rather than for an application for a compromise by this Department, 1675. Where entry of merchandise Tvas made on a. pro forma invoice, and on the sub- sequent production of the certified invoice such merchandise was found to be undervalued more than 10 per cent., no reason was perceived why authority should be given for amending the entry, and additional duties were levied on the difference between the entered value and that stated in the certified invoice. Penal duty'of 20 per cent, did not aoorne, the entered value not being raised by the appraiser, 2739. Where entry of goods is made upon an uncertified invoice, and the value declared in such entry is less than that subsequently found by the appraiser to the extent of 10 per cent, or more, the penal duty of 20 per cent, attaches, 1175. UNFINISHED CANES dutiable at 35 per cent, ad valorem, 4505. UNFINISHED FURNITURE, furniture imported in pieces ready to be put to- gether, is dutiable at 35 per cent, ad valorem, and not at 30 per cent, as, 4272. UNIFORM of the Revenue-Marine Service, regulations relating to the, 3738. UNITED STATES, WATERS OF THE.— If a river is not of itself a highway for commerce with other States or foreign countries, or does not form such high- way by its connection with other waters, and is only navigable between different places within the State, then it is not a navigable water of the United States, but is only a navigable water of a State, 2478, 1613. (The "Montello," 11 Wall., 411; The "Daniel Bell," 10 Wall., 557.) Vessels not plying upon the, are not subject to documentation, 3332, 3150, 2478, 2284, 1613. (The "Daniel Bell," 10 Wall., 557 ; The "Moutello," 11 Wall., 411.) UNLADING, general order for. Where the consignee of a vessel consents to the, collector's taking possession of the merchandise, the collector is authorized to issue a general-order permit, in the manner contemplated in the law, notwith- standing such an order has already issued to the consignee of the cargo, 3996. of ballast at night allowed under same restrictions as other portions of the ves- sel's lading. Bond to be given and special license obtained in each case ; in- spectors to receive extra compensation, 3895, reversing 3572. of vessels at night. Inspectors of customs will receive extra compensation for superintending the unlading of steom-vessels at night, (section 2871, E. S.,) 1620, 3121. Inspectors will also receive such extra compensation for superi ntending the unlading of ballast from such vessels at night, 3895 ; contra, 3572. Such com- pensation shall not exceed $10 for each night's service, 3230 ; contra, 1620. But inspectors cannot receive extra compensation for unlading saiKn^-vessels at night, 3121. "URANIUM OXYD NATRON" dutiable at 20 per cent, ad valorem, as a chem- ical salt, n. 0. p. f., 4293, URANIUM YELLOW dutiable at 20 per cent, ad valorem, as a, chemical salt, n. o p. f., 4293. URUGUAY, dollar of, (see Currency,) 5083. Vessels of, should pay same rate of tonnage, «&c., as vessels of the United States, 4423. (See Customs Regs, of 1857, art. 914.) VALENTINES. — Fancy valentines, made of paper with printed flowers, artificial flowers, &c., dutiable at 35 per cent, ad valorem, 4629. VALUE. 307 VASES. manufactured of various materials, should be classified according to their assim- ilation and components of chief value, 2125. VALUE. (See Invoice Value; Dutiable Value.) of Austrian currency to be ascertained by comparison with eight-florin gold- piece, 3816, 3833, 3862; contra, 3684. (See 26390 of the Che-Foo tael to be estimated upon the basis of the Shanghai tael, at $1.35,- 3852. "of the Cuban peso, 92^ cents, 2671, 43'95, 4402. of foreign standard coins and monetary units, 3829, 3443, 3056, 3290, 2580, 2066, 1745, 4372,5085. of Italian lira, 19f cents, 2657. of the florin of the Netherlands to be estimated a,i,38-^g cents, without taking into consideration the difference of exchange between Amsterdam and Germany, 4026. of rupee of India, 44-i^ cents, 3864. (See 3829, 3967.) of theTien-tsin tael to be estimated upon the basis of the Shanghai tael, at $1.35, 3982. of merchandise, as used in the tariff laws assessing duties, means "tjie dutiable value of the merchandise, including all dutiable charges and commissions," 3891. When consular officers think the values ia invoices presented to them for classi- fication are too low, they should note on the invoice what, in their opinion, is the true market value, 4065. VARNISH, brewers' compound, used for coating the inside of brewers' casks, and composed of 59 per cent, of alcohol and the residue of gum-shellac, &c., duti- able as "varnish," 3484. having distilled spirits as component material of chief value, dutiable at the same rate as distilled spirits. The value of the materials in this country to govern in determining whether spirits is a component of chief valne. (Op. Att'y-Gen. of May 28, 1881,) 4891 ; revoked, 5300. Seld, in the case of Birmingham vs. Merritt, that the specific provision for var- nish, (528, T. I.,) is paramount to any other provision in the tariff, and is there- fore not affected by the provision for " all compounds or preparations of which distilled spirits is a component part of chief value," (62, T. I.,) 5300; 4771 reooked. Imitation of, composed of one and one-half pounds of shellac to one gallon of alcohol, and not adapted for use as varnish withoutthe addition of more shellac, is dutiable as distilled spirits. (2) The provision for varnish, however, ap- plies to the article commercially so known, and fit for use as such, in the condi- tion in which imported, even though it have distilled spirits as a component of chief value, 4549, In ascertaining the quantity of varnish in an importation, no satisfactory standard of weight to the gallon can be arrived at, owing to differences in temperature, &c., 2537. Iron, color of lac, which is used for the same purposes as varnish, dutiable as, 2039. VASES, Japanese cloisonne enamelled, dutiable at 45 per cent, ad valorem, as "manufactures of copper or of which copper shall be a component of chief value,'' . 4061. , ' VEGETABLE PIBEE. 308 VESSELS. VBGrBTABLB PIBRB, unmanufactured, dutiable at 10 jjer cent, ad valorem, as a raw and unmanufactured article, n. o. p. f., 3457, 2780, 3013. VBGBTABLB IVORY, personal ornaments of, dutiable as manufactures of vege- table ivory, at 35 per cent, ad valorem, (288, T. I.,) and not as "jewelry," 2t>t6. VBILS, crape, imported prior to the act of J'ebruary 8, 1875, dutiable at 50 per ceut. ad valorem, under the provision in the act of June, 1864, for " all manu- factures of silk or of which silk is a (!omponent material of chief value ; " im- ported after act of February 8, 187.^, dutiable at 60 per cent, ad valorem, unfler that act, 3568. VBLOCIPBDBS dutiable as " carriages or parts of carriages," at 35 per ceut. ad valorem, (.310, T. I.,) 3283. VELVET CARPETS. (See Carpets.) VENEERS. — Certain veneers produced by cutting, held to be dutiable as " ipauu- factures of wood," at 35 per cent, ad valorem, 1426. VENETIAN RED must be distinguished from colcothar, which is free of duty, the latter being a dry oxide of iron produced by chemical action, (not chem- ically pure,) containing small quantities of lime, &c., as impurities, while Venetian red is a native or prepared oxide of iron ground with whiting, and is lighter in color than colcothar, 1920, 1590. VENEZUELAN steamer "Colon" to be detained as a pirate if found in waters of the United States, 5301. VERIFICATION of manifests of immediate-transportation goods. Collectors must verify the triplicate manifests. Where two or more manifests are required, the triplicates must be attached together and covered by one certificate of veri- fication, which must specify in det-iil the number of cars used, 3882. VERMUTH contained in bottles of one quart or less in capacity, or in cases of three gallons or less, dutiable at $1.60 per case of one dozen bottles, 3643. is dutiable at the same rate as wines of the same cost, 2367, 1585. of the brand of Noilly, Prat & Co. is uniformly found to be in excess of three gallons to the case, (twelve bottles,) and the Department must accept the aver- age gauge of the bottles, which shows that they contain more than one quart each, as the basis for the assessment of duty on the wine, 3293. VESSEL, a mortgage of, may be admitted to record though it does not contain a recitation of the last enrolment, 4479. A vessel becomes a wreck at the time she sinks, and not at the time when it be- comes impossible to raise her, or she becomes worthless owing to the action of the water, 4327. constructed of $2,400 worth of new material and of |200 worth of old material taken from a wreck, may be renamed, 5021. Where a vessel is sold or transferred in a district other than that to which she is to belong by virtue of such sale or transfer, it is in the option of the master or owner to take out new papers or to take out a temporary register, 3975. of Venezuela. Steamer " Colon " declared to be a pirate by Republic of Venezuela, and customs ofScers directed to detain her if found in waters of United States, 5301. VESSELS. (See, generally, 1567; also, Admeasurement, 2403; Mortgage of New Vessel, Undocumented; Foreign, Vessels; Canal-Boats; Fiat-Boats; Yachts; Barges; Tug-Boats; Perry-Boats; Boats; Pilot- Boats; Bills of Sale; Tonnage; Clearance; Canadian Vessels ; Marine Documents ; Pig-iron; Certificates.) VESSELS. 309 VESSELS. Aliens not naturalized can become mastfers or owners of vessels only by con- forming to section 2174, E. S., 4668. Acknowledgment of bills of sale of, may be made before a justice of tlie peace, without a seal, if such justice is authorized by the laws of the State to take acknowledgments of deeds, and the bill thus acknowledged may be recorded by the collector. A certificate that the justice was authorized to act might be well procured, 3924. Admeasurement of. (See Admeasurement.) Alterations in burden of, tonnage tax on, 3906. (See Tonnage Tax.) American goods taken from vessels undergoing repairs are not importations, 413.5. Applications for of&oial numbers must contain gross and net tonnage, 5492. arriving with cargo from a foreign port cannot proceed to another domestic port, under enrolment and license, after the surrender of register, till the cargo shall have been unladen, and the duties thereon shall have been paid, or secured to be paid, in the district of first arrival, 3267. arriving from foreign ports. (1) If a vessel, after having arrived from a foreign port, departs within twenty-four hours, she is not required to be reported; (2) if slie remains in the port of arrival more than twenty-four hours, she is to be reported at the custom-house, by which report, however, she does not incur the payment of fees, tonnage duties, &c. ; (3) if she departs within forty-eight hours after arrival, the master is not required to make the further report in writing; (4) if she does not depart within forty-eight hours after arrival, the further report in writing is to be made, 3350. are not required to carry boats or apparatus to save life, 3227. Articles imported for use in the manufacture of. Only such articles as are specif- ically enumerated in section 2513, R. S., can be admitted to free entry under its provisions, 2954. belonging to municipal governments, marine-hospital dues to be collected from masters of, 4761. Brass condenser-tubes imported for use in an American steamship being built for foreign trade are dutiable, not beingincluded in the list of materials enumerated in section 2513, R. S., 1684. built in the United States, sold to British subjects, wrecked in the waters of the United States, repurchased by citizens of the United States, and repaired here at a cost of three times the purchase money, are entitled to registry under sec- tion 4136, R. S., 5132. cannot be compelled to take out marine documents or to be admeasured, but all vessels of over five tons burden trading without them become liable to penalty under section 4371, R. S., 4522. cannot be taken abroad, there to undergo extensive repairs, and yet retain their status as American Vessels, 699, 922. Certain vessels built in Newcastle, Me., should be admeasured and documented in Wiscasset district if the owners live in Newcastle,, 5424. Change in boundary of districts does not invalidate outstanding marine docu- ments, 4608. Change of master of. The taking charge of a vessel by the first ofiicer in the tem- porary absence of the master is not such a change as is required to be reported and indorsed upon the license under section 4335, R. S., 5299, YESSELS. 310 VESSELS. - Change of name of. The Treasury Department has no authority to allow the change of a vessel's name. A vessel rebuilt must be documented in her old name, no matter how extensive repairs she may have undergone, 4322. Change of name of corporation owning vessels will not vitiate marine documents, 5348. Clearance cannot be refused a vessel because shippers fail to specify in their ex- port manifests of grain shipped in bagS, the marks and numbers on the bags, 3634. Coasting, the penalty for not having manifests on, prescribed by section 4360, E S., is not incurred until the vessel arrives in the district for which she is des- tined, 3090. condemned and intended to be broken up, and the materials put to various uses, are dutiable, and duties should be separately estimated on the anchor and chain, the rigging, and the hull and masts, according to their component materials, 4248. ' Directions for preparing alphabetical lists of, 4007, 3563, 3183, 2636, 1769. engaged in fishing under fishing license for ten months in year, allowed to carry fishing, parties under such license for July and August, 4926. engaged in menhaden fishery may take outgeneral fishing licenses, 5319; 4520 revoked. engaged in laying submarine telegraph not subject to tonnage tax, 5126. engaged in the fisheries, lists of, to be furnished to the Department by collectors of customs, stating what fishery each vessel is engaged in, and whether fishing in foreign waters or not, 3698. Fishing-vessels are exempt from marine-hospital dues. Vessels engaged in taking Spanish mackerel may be licensed for the mackerel fishery, and section 4377, R. S., allows them to take other fish, 5032. Foreign, imported, cut down and converted into a barge, may be eniployed'with- out enrolment or license on the waters of the northern or northwestern frontier. Ownership must be American. Restrictions upon the employment of such barges will be found, 4214, 4287, 4481. going from one port to another in the same district on the northern frontier, are not required to 61ear, but if they do clear, and receive a certified manifest, a fee of 20 cents accrues, 4299. Hailing place must be repainted on stern on change of home port, 5240. Home port of, is the port from whence their papers are issued, 2829, 3157, 3226; but vessels may hail from a port of delivery established by law, 3223. (See, generally, 2162, 1058. ) In computing the two months mentioned in section 2513, R. S., during which cer- tain vessels may engage in the coasting trade, the date of clearance in the coasting trade and that of the subsequent entry should be included, 4407. in coasting trade, entry and clearance of, in Florida, (correction of decision 2647,) 4599. ■ Inspector's certificate. Form No. 37, stating that the official number has been ijrop- erly marked on the main-beam of the vessel, to be forwarded to the Bureau of Statistics, 4054. in the reiTdir of which foreign' materials withdrawn from warehouse have been used, are entitled to the same privileges as vessels in the original construction VESSELS. 311 VESSELS. of wMoh such material was used, (sectiou 2513, E. S.,) aud they may engage in the coastwise trade, provided they are not so engaged more than two months in the year, 3372. licensed for fisheries. The only occupations recognized as fisheries by the law, and for which licenses can be issued, are the taking of whales, cod, and mack- erel, 4520, 4535. licensed for the fisheries, touching at a foreign port under a permit to touch aud trade, if they shall have been actually employed in catching fish, are not sub- ject on arrival at ports of the United States to tonnage tax ; but the question of employment is to be determined by the collectors at the ports of arrival, subject to appeal to the Department, 3467. licensed under the laws of the United States to engage in trade may be seized, fined, or forfeited for violation of a local law, 825. (Smith *s. State of Mary- land, 18 How., 71.) Mariue documents on bills of sale. Where the interest in a vessel has passed to successive owners by regular bills of sale, marine documents niay issue to last owner, reciting the last documents taken out by any preceding owner, although later owners may have taken out no documents, 4606. Merchant, trading in the South Sea may carry guns and other arms for their proper and necessary protection, 3104. Mortgage to an alien allowed ; but if alien should purchase, the vessel could no longer be recognized as of the United States, 4887. Names of vessels may be changed by authority of the Secretary of the Treasury, (act of March 2, 1881,) 47i)2. No refund of duties can be allowed on materials consumed in building a vessel in- tended to be sold, when ready for sea, to parties out of the United States, 1950. not plying upon the waters of the United States, are not subject to inspection, 3150 ; nor to be documented, 2284, 1613. (See, genetolly ; The " Daniel Ball," 10 Wall., 557.) not propelled by sail or steam, not liable to enrolment or license, unless (1) des- tined for foreign contiguous territory, when such vessels will pay the usual fees for license, enrolment, and for admeasurement; or unless (2) employed wholly upon navigable waters of the United States other than lakes or rivers, (unless exempted by section 4385, R. S.,) but no fee can be charged for their enrolment, &c., 4083. Oath jireliminary to the documenting of, nmst be taken before the officer who is to issue the documents ; validity of bond must be determined by collector or officer authorized to issue documents. Oaths to hospital returns may be taken before any person authorized, 4780. Officers of. Mates are officers of vessels within the meaning of section 1428, E. H., which requires the officers of all vessels of the United States to be citizens of the United States, 3545. of less than thirty tons cannot import merchandise into the United States when sailing between Galveston, Tex., and Africa, (section 3093, E. S.,) 2094. «ii northern frontiers, documented and likely to be found out of their home dis- tricts with expired licenses at the opening of navigation, may have license re- newed and forwarded to proper collector, 4762. Only vessels designed to be documented for and employed in. trade between this country and that of some foreign nation, or between the Atlantic and Pacific VESSELS. 312 VESSELS. ports of the United States, are entitled to rebate of duties upon tlie articles enumerated in section 2513, R. S., 2843, 1971. owned by a company incorporated under the la-ws of a State and enrolled under section 4137, E. S., are entitled to registry, notwithstanding the fact that a> majority of the shares of such company may have been transferred to aliens, 5145. Ownership of. When the owner of an enrolled vessel or any portion of such vessel dies, and the portion so owned becomes immediately the property of the heirs, such change of ownership does not necessitate a renewal of the enrol- ment. The register or enrolment of a vessel belonging to the estate of a deceased person will remain in force until the executor or administrator shall convey the property to the heirs, 3179. Penalties incurred for not reporting change of masters and having same indorsed on license, 5306. putting into port in distress, and compelled to unload their cargoes in undergoing repairs, and reload them again, should not be required to pay the entry fee. Charges for storing and safe-keeping of the moi'chandise and fees of officers, will be paid, 3164. Recording of bills of sale. (See Bills of Sale of Vessels.) Recording of mortgages on. (See Mortgages of Vessels.) regarded as built the year of their completion, not the year when they were be- gun, 5009. Registered, need not enter and clear when proceeding in ballast or laden with mer- chandise other than that specified in sections 4349, 4351, aud 4359, R. S., from a. district in one State to a district in the same or an adjoining State. When pro- ceeding between other districts, or when laden with the merchandise specified as above, they must clear on departure and enter on arrival, 4064. Registry of American hull with foreign engines. "No prohibition against registry on accoQut of foreign origin of the vessel's engines," (see Registry,) 5227. Registry of repaired wreoli in another district from that in which owned, (se& Registry,) 5225. Repairs to, made abroad are not dutiable, 3379. Returns to Bureau of Statistics of entrances and clearances of, in coasting trade and fisheries need not be made, (paragraph 14 of articles 959 and 983, Regula- tions of 1H7-!, revoked,) 4875. Rules for steering aud sailing, and for lights, torches, and fog-signals, 4674. sailing under a register, and clearing in ballast for a domestic port from a domestic port at which they arrive from a foreign port, should have indorsed on their registers the dates of entry and clearance, and the words "in ballast," 5239. Sale of American, abroad. American citizens purchasing American ships abroad cannot retain the original registers, which must be surrendered, 3661. Seizure of. An open visible seizure by an officer of the Government, or other per- son authorized by law to seize, must precede the commencement of judicial pro- ceedings. Where it is proposed to libel a vessel for violation of inspection laws, which it is made the duty of customs officers to enforce, such seizure should be made by an officer of customs, 3674, 2274. Ships' pumps "imported in an American vessel engaged exclnsively in foreign trade,, for the purpose of replacing an equal number of worn-out pumps on the vessel of importation, held, free of duty, 1682. VESSELS. 313 VESSELS. Side lights iipou small, 3860. SmiiU, carrying on trade on northern, northeastern, and northwestern frontiers, when arriving from adjacent foreign territory, should be provided with mani- fests, if they are vessels within the meaning of section 3, E. S., 4400. sold to satisfy foreign salvors. Where a United States vessel is found derelict at sea, and is taken into a foreign port, condemned and sold nnder the decree of an admiralty oourj; for the benefit of salvors, and the vessel is purchased either by the American owners or other American citizens, with no part ownership in citizens of other nations intervening, an American register may be issued to her on the presentation of a proper bill of sale, which must recite her last register on enrolment, 3373, 2687. The filing of bills of lading at the custom-house cannot be demanded as a pre- requisite to the clearance of vessels, 4911. The fine'specified in section 4234, R. S., does not attach for not having a bell in ordinary weather, 5466. the materials for which are brought to this country in separate parts, and then put together, cannot be regarded as having been iuilt within the United States,, and, therefore, cannot receive an American registry, 5444. The materials of a foreign vessel condemned In a port of the United States and broken up are not liable to duty, whether used in the United States or exported, 563. The place of bnildlug of a vessel is where the hull was built, and not where she was completed and fitted with machinery, 5479. The word "vessel" as used in section 4366, E. S., does not apply to railroad trains, 4641. The enumeration in section 4311, E. S., of what shall be deemed vessels of the United States, does not operate to render void enrolments issued tq vessels not enumerated in said section, prior to its passage, 2327. trading between a Pacific and an Atlantic port are in the foreign trade within the meaning of section 2514, E. S., which provides for the free withdrawal from bonded warehouse of all articles of foreign production needed for the repair of American vessels engaged in foreign trade, 2771, 1971. Uncompleted, not being vessels susceptible of registry, may be removed to any other district from that in which they are built, to have machinery put in, under a carpenter's certificate, 5270. under twenty tons are not required to be licensed unless engaged in trade or the fisheries. By the term "trade" is meant the actual transportation of com- modities as freight or of passengers for pay, 3994. under twenty tons, used solely as pleasure yachts, require no license, and are not snbjeot to seizure for want of one, 3957. unlading the whole or the residue of a cargo at a port on the northern frontiers which is intermediate as regards the port of clearance and that of ultimate destination, must deliver their manifests at such intermediate port, and there take new clearances, 5311. (See 2333.) used as common carriers not subject to'seizure or forfeiture by force of Title 34, E. S., unless owner or master is a consenting party to the "illegal act," 4772. whaling, are not regarded as engaged in foreign trade within the intent of section 2.513 nor 2514, E. S., 3043. -VESSELS, FOEEIUN. 314 VESSELS, STEAM. Where a vessel of the United States was sold abroad aud sailed under the British flag, the scrap-iron from its machinery when broken up abroad, cannot be im- ported into the United States free of duty, 670. VESSELS, FOREIGN. (See Foreign Vessels.) VESSELS, FOREIGN-BTJILT; American documents cannot be issued to, whether owned wholly or in part by an alien resident of the United States, 3657. owned in the United States, whose bills of sale have been recorded and the col- lector's certificate indorsed thereon, may clear for a foreign port, but cannot import goods, wares, or merchandise, and in the coasting trade would be subject to disabilities from which documented vessels of tlie United States are free, 1113. The condemnation of a vessel of foreign build or ownership by a proper conrt of the United States carries with it a title to registry, even when there has been no sale under the decree of condemnation, if the American owner has acquired title to property in her under a warrant of remission previous to an order of sale ; and when there have been several successive owners subsequently to the issue of the warrant, the production of a bill of sale by the last owner is not required upon his application for a certificate of registry, 3762. VESSELS OF BRAZIL AND CHILI liable to pay only the ordinary tonnage tax of 30 cents per ton, 4576. subject to a tonnage tax of 50 cents per ton, 3988 ; modified, 4576. VESSELS OF CHINA, (see Tonnage Tax,) 4649. VESSELS OF PORTUGAL. (See Portuguese Vessels.) VESSELS OP TTRUGUAY should pay same rate of tonnage, &c., as our own vessels, (see art. 914, Customs Regs, of 1857,) 4423. VESSELS, STEAM, (see Yachts; Sea-going Steamers; Boilers; Inspection of Boilers; Inspection of Steam- Vessels ; Inspectors of Steam-Vessels; Names of Steam-Vessels; Entry; Officers; Ferry-Boats. ) A foreign steam-tug constructed of iron, taken apart a,rii imported in parts, to be put together here, is not entitled to privileges of registry, under section 413"^, R. S. The several parts of the hull must not merely be joined together, but its essential parts must be fashioned and shaped in this country, 5106. Amendment of rules and regulations made by Board of Supervising Inspectors in January and February, 1882, 5152. are not to be considered as having their "full complement of licensed officers" where one man acts as both master and chief mate, 4031. Boilers of, are not "used" within the intent of section 4418, E. S., by the engine being set in motion for experiment at the dock or on a trial trip. Steam-vessels proceeding from the district in which they are built to another district in the same or an adjoining State, in ballast, on a trial trip, is not "navigated" within the meaning of sections 4499 and 4500, E. S., 3522. Carriage as freight or use of camphene, naphtha, coal-oil, and other dangerous ar- ticles on passenger-steamers prohibited under penalty, 5264. carrying passengers. " Xo oil that will stand a tire-test of less than 300° Fahren- heit aliall be used as stores on any steamer carrying passengers," 5254. Coastwise steamers not obliged to accept the first pilot that offers. Every steamer is obliged to have on board a licensed United States pilot, except when navigat- ing on the high seas, 4623. Collection of fees for inspection. The only method of enforcing payment of such fees is by refusing to issue new documents until they are paid, under section VESSELS, STEAM. 315 VESSELS, STEAM. 4498, R. S. (2) The vessel is chargeable with such fees, although it has changed owners since the charge for inspection was made, 4553. Exceptions cannot be made in the assessment of j nspection fees, even when the vessels which are sought to be exempted from the payment of such fees are used for charitable purposes, 2346. Excursion permits may be issued to, for the season instead of for single trips, with restriction as to distances, and if necessary life-saving appliances be carried on board, 4915. for pleasure must be inspected, regardless of their size or occupation, if used upon navigable waters of the United States, 5070. Formula for construction of boiler-flues suspended, 5260. If owned by private parties, but chartered by the United States, are liable to the provisions of the steamboat-inspection laws, section 4438, E. S., 4540. Inspection fees must be paid before issue of marine documents, 4609. Inspector of hulls may obtain data as to measurement' from the marine documents of the vessel, 4928. Instructions to local inspectors to prevent overcrowding of passenger-steamers, 4894. Laws relating to licensed officers. Rule 55 of the Regulations of the Steamboat- Inspection Service provides that whenever a steamer meets with an accident involving loss of life or damage to property, it is the duty of licensed officers of such steamer to report the same to nearest local board, 5486. liable to inspection when plying on navigable waters of the United States, though wholly within the limits of one State, (section 4400, E. S.,) 4376. (See 10 Wall., 559.) Licefase-fees of officers reduced by amendment to section 4458, R. S., 5192. Licensed masters of, may act as mates without a separate license, 4049. Lights to be placed two feet above the stem of the vessel. (See Circular No. 15, current series.) Term " channel" or " fair-way" refers to waters in or about a harbor which are public and open for the navigation of any craft, 4822. may carry kerosene oils if the charges for carrying them on other than steamboat routes amount to a prohibition of the traffic. Such other routes are not "prac- ticable" under the law, 4890. Method of testing boilers of, 3870. ■" Mixed oil of not less than 300° fire-test may be carried as freight or used as stores on passenger-steamers, if such oil is neither crude nor I'efined petroleum nor other dangerous oil, 5266, 5268. Naturalized citizens may be licensed as masters, pilots, &c., even though they may reside in Canada during closure of navigation, 5232. Neither the nature of their employment nor their inferior tonnage capacity will exempt vessels of the classes enumerated in section 4426, R. S., from the inspec- tion therein required, 2183. Passenger. A steamer which has been duly classified under the statute as a pas- senger-steamer cannot be divested of this character or relieved of the liabilities thereto pertaining except by the surrender and abandonment of her certificate. A passenger-steamer cannot, therefore, receive as freight certain dangerous articles prohibited by section 4472, E. S., although she carries no passengers on that trip, 2545. VESSELS, STEAM. 316 VESSELS, STEAM. Passenger-steamers cannot carry barrels wMcli have contained naphtha, &o., (see Barrels,) 4745. plying between Albany and Troy, N. Y., in no sense ferry-boats, under Rule 72 of Steamboat-Inspection Service, 4651. plying on internal waters of a State not subject to inspection, 4716. Regulations concerning license stub-books, 4706. Regulations concerning verification of serial numbers of licenses, 4707, 4708. Regulations for station-bills and exercising of crews, 4638. Regulations of Board of Supervising Inspectors of Steam- Vessels do not require that the Serreschoff coU-boiler alone should be used, but that boilers shall be of similar form and construction and of equal strength as that boiler, 5123. Regulations revoked requiring examination of license-books by customs officers ; supervising inspectors must examine them semi-annually, 4799. Rule 10, relating to spaces above boilers, applies to vessels built subsequent to its approval; March 7, 1881. In other cases local inspectors may require neces- sary precautions to be taken to protect the vessels from fire, 4906. running under expired certificate violate section 4417, R. S., and are liable to pen- alty of $500, under sections 4499 and 4500, R. S. (2) The penalty of |100 in sec- tions 4424, R. S., applies to steamers failing to expose their certificates under glass, or which carry gunpowder without exhibiting the proper license, 4428. Samples from each imported plate used in the construction of marine boilers and of material used in the construction of boiler-flues must be tested. Section 4432, R. S., cannot be enforced against foreign manufacturers, 5025. Shipment of petroleum upon. (See Petroleum. ) Speed in harbors not regulated by laws of the United States, 4943. The laws of the United States relating to licensing and inspecting vessels do not operate to prevent the levying of State taxes on vessels owned by citizens of a State and plying on waters within her own boundaries, nor to prevent a State from requiring licenses in addition to those required by the United States, 5468. (See Passenger Cases, 7 How., 283.) jvnder fifty tons burden allowed to carry passengers on day-light routes only, afe required to .have licensed pilots and engineers, but a master's license is not nec- essary. Pilot's name should be inserted in the blank for the master's name in inspection certificate, 4131, 4172. United States vessels cannot take excursionists to a place in Canadian waters on ii coastwise clearance, but must pay tonnage tax, 3224. Use of coal-oil or petroleum as stores for illuminating and other purposes on, 5237 ; superseded, 5264. Vessels under foreign marine papers or undocumented, subject to alien tonnage ($1.30) at every port of arrival, if passengers are transported therein from one American port to another, 4895. Vessels bound from one foreign port to another, touching for coal at a domestic port, may be exempted from entry, clearance, or tonuage fees, even though re- maining over forty-eight hours, if such was the result of an unexpected defi- ciency of fuel. If such touching was intended on the clearance of such vessels from a foreign port, a departure after the expiration of forty-eight hours will entail entrance, clearance, and toQuage charges, 4313, 4107. Where a vessel was sent from Savannah, Ga., to Charleston, S. C, to be repaired, VESUVIN. 317 WAFERS. the local inspectors at the latter place rightly inspected the vessel ou completion of the repairs, 5244. Where parties refuse to pay fees for inspection of, case should he reported to United States district attorney for prosecution, 4343. VESUVIN dutiable as an aniline dye, 616. VICHY SALTS dutiable at 20 per cent, ad valorem, as " preparations of salts, n. 0. p. f.," (494, T. I.,) 20-.J1. "VICTORIA" CRAPES dutiable as "manufactures of cotton, n. o. p. f.," at 35 per cent, ad valorem, 3630. VINEGAR, ESSENCE OF. (See Essence of Vinegar.) VINEGAR, METHOD OF TESTING.— Collectors at the principal ports will cause to be prepared, in a large glass bottle that oau be tightly corked, a solu- tion of bicarbonate of potash containing one grain of potash to one-third of a dram of water. The number of grains of bicarbonate of potash required to neu- tralize one ounce Troy of a sample of vinegar will be indicated by the number of thirds of a dram of the solution used to neutralize an ounce of the same. Litmus paper may be used to show when the neutralization is complete. Duties should be levied according to the strength of the vinegar, 3136, 2988. VINEGAR, TOILET, when manufactured of materials of which alcohol or dis- tilled spirits form the base, dutiable at $3 per gallon and 50 per cent, ad va- lorem. When containing no alcohol, dutiable as a cosmetic, at 50 per cent, ad valorem, 1776. VINEGAR, WINE, in bottles, 1816. VIOLIN-BOWS imported separately from the violins, dutiable as "manufactures of horse-hair, bone, and wood," at 35 per cent., the highest rate at which any of their component materials are dutiable under section 2499, R. S., 3274. VIOLIN-CASES imported separately from the instruments, dutiable as " manu- factures of wood," (227, T. I.,) 2427. (See decisions of Aug. 3, 1858, and May 21, 1859.) VIOLINS having three gut-strings on which more than one octave of notes can be played by a musician, and having "bent bottoms," dutiable at 30 per cent, ad valorem, under the provision for "musical instruments of all kinds," (419, T. I..) 5437. (See4859.) VIOLIN-STRINGS, of silk, dutiable at 60 per cent, ad valorem, 3973. VIOLIN TAIL-PIECES, BRIDGES, AND FINGER-BOARDS, dutiable as "manufactures of the materials of which they are comijosed," 3955, 4367. (See 3274.) VISES, BENCH, manufactured of iron, but having a spring of steel, which is an important and inseparable portion thereof, dutiable at 45 per cent, ad valorem, as "manufactures in part of steel," 3536. VOLUTE-CELL MACHINES, dutiable at 40 per ceut. ad valorem, as "phi- losophical apparatus and instruments," 4122. VOUCHERS. — Directions for executing vouchers of custodians and janitors of public bnildings, 5272. for the pay of custodians, janitors, and other persons employed in public build- ings should not be certified by custodians of such buildings until the services to be paid for have been actually rendered, 3595. WAFERS, not the ordinary wafers of commerce, intended as coverings for pills, dutiable as an unenumerated manufactured article, at 20 per cent, ad valorem, 2506. WALL-HANGIJfGS. 318 WAREHOUSES, BONDED. WALL-HANGINGS cf paper, cotton, and putty, dutiable at 35 per cent, ad va- lorem, under section 2499, R. S., (449, T. I.,) and not as oil-cloth, 4817. WALL-PAPER painted or designed by artists, dutiable as " jiaper-hangings and paper for screens or fire-boards," at 35 per cent, ad valorem, 4437. WALNUT, black, is not a cabinet-wood, 2044. ■WALNUTS dutiable at 3 cents per pound, 1758. WALRUS-HIDES, tanned but not "dressed and finished," dutiable at 25 per cent. ad valorem, (401, T. I.,) 4888. WARDROBES, DOLLS', dutiable, ipftere accompanying the dolls as necessary ap- purtenances, at 35 per cent, ad valorem, 3871. WAREHOUSE. (See Additional Duty of 10 per cent.) Abatement of duties on goods in. (See Abatement.) A private bonded importers' warehouse cannot be used for general storage, 1514. Destruction of articles in warehouse, which have remained there until worthless, will not be permitted until the duties are paid and the merchandise delivered to the importer, 2084, 4250. Entries cannot be made at ports where there are no bonded warehouses, and goods arriving at such ports, not entered for consumption within a proper time, will be taken possession of by tlie collector and held as unclaimed, at the risk and ex- pense of owners, 1885. Goods in. The transfer of goods from one package to another while in bond can only be made when necessary for the safety or preservation of the contents thereof, 2186." (See art. 605, Customs Regs, of 1874.) No higher rate can be imposed on goods withdrawn from, than is imposed on those directly imported, 2033. Re-entry for, may be made by a duly constituted agent in the absence of his prin- cipal, but under such circumstances no bond will be required for the production of an owner's oath, the latter proceeding being required only in connection with the original entry upon the first importation of the goods, 2515. Where withdrawal entry of goods from warehouse for consumption was initiated before the expiration of one year from the date of importation, but duties were not paid until after the expiration of the year, (the goods being still in ware- house,) held, that because duties were not paid within the year the 10 per cent, additional duty accrued, 1534. Wine-casks containing claret and various Rhine wines which are liable to sour in bonded warehouses may be refilled only when it is necessary for the preser- vation of the merchandise, and the wine used for such refilling must be of the same importation, and have been withdrawn for consumption, with payment of duties, 4281. WAREHOUSE AND EXPORTATION ENTRIES, (see Entries,) 5415. "WAREHOUSE BOND, liability on. The transfer of merchandise while in bond to other parties does not relieve the party making the transfer from the liability on his bond given for payment of duties on such merchandise, 2634. WAREHOUSES, BONDED. (See Abandoned Goods.) Discontinuance of, how authorized, 4636. Fee for weighing goods withdrawn from, in the district of New York, where the invoice does not specify the weight, 11 cents per 112 pounds, 4088. Goods remaining in, over one year. Where by mistake a custom-house broker delayed making withdrawal entry of goods until the afternoon of the last day of WAREHOUSE ENTRY. 319 WATCH-CHAINS. One year from entry, and was then told it was too late to make such withdrawal entry, he was afterwards allowed to make such withdrawal entry nunc pro iunc^ and the additional duty was remitted, 4156. Goods remaining in, over three years, and unclaimed, may be sold or not, in the dis- cretion of the collector, when the duties have been paid upon such goods, 4152. Only a whole building can be made a, 3608, 2629. The Department cannot extend the time limited for the withdrawal of merchan- dise from warehouse, unless some act of national authority has intervened to prevent control of the goods by the importer, 2040. Where two or more buildings not adjoining are presented for bonding as ware- houses, separate bonds will be required for each, 2500. ■WARBHOtJSE ENTRY. — Where certain goods were entered for warehouse, but owing to the severity of the weather the goods were not landed and actually warehoused until some ten days after the date of entry, they were held to be constructively warehoused from the time of entry, 1287. Where goods were damaged by fire and water resulting from the burning of a. floating elevator on which they were landed, warehouse bond having been given before the reception of the damage, such goods were considered as constructively warehoused, and an allowance for damage was made, 371. WAREHOUSE NOTICES. — One notice may be filed covering any quantity of goods, whether embracing one or more "lots," 5224. ■WAREHOUSES forcleaniug and storing rice in bond, regulations relative to, 1970. (See 1552.) List of bonded, 3439, 3570. WAREHOUSES, BONDED MANUFACTURING, where they may be estab- lished; not authorized at St. Louis, 4595. WAREHOUSING. (See, generally, 1990. ) WARPS, COTTON. (See Cotton Warps.) WARP-YARN. (See Cotton-Warp Yarn.) ■WASHING-CRYSTALS, composed of dry sal-soda and borax, with a slight trace of blue coloring, dutiable at 20 per cent, ad valorem, 4123. ■WASTAGE on clock-springs, made wholly of imported steel and exported, will be allowed of 13 per cent, of the weight of the exported springs, 3420. on wire of irregular sizes, allowance for, will be made at the rates prescribed for the next larger regular sizes in reckoning drawback on, 2978. ■WASTE, jute-thread, fit only for the manufacture of the coarser kinds of paper, free of duty, as " paper waste, or waste or clippings of any kind, fit only for the manufacture of paper," 1836. ■WASTE, SALT, dutiable at 20 per cent, ad valorem, either as a preparation of salts or manufactured article not otherwise provided for, 3874. ■WASTE, SILK, an article produced from pierced cocoons, not being combed, and inferior in value to silk as reeled from the cocoon, free of duty as, 3752. is specified in the free list, and is not "goods, wares, or merchandise * • « made of silk,'' &o., 3271. ■WATCH-CHAINS, and other articles of personal ornament, made of steel, Ger- man-silver, &c., dutiable, not as "jewelry," but as manufactures of the material of which they are made, 3169, 3174, 2702, 3324 ; contra, 2014. such as are usually attached to toy-watches worn by children, dutiable at 50 per cent, ad valorem, as "toys," 3208. WATCH-CRYSTALS. 320 WAX TAPERS. ■WATCH-CRYSTALS dutiable at 40 per cent. adTalorem, (34, T. I.,) 1899. "WATCH-DIALS dutiable at 25 per cent, ad valorem, (533, T. I.,) as "parts of watches and watch, materials," 2807. "WATCHES, circular relative to foreign, having American trade-marks, 1428. of foreign manufacture, sent abroad for repairs and reimported, are dutiable on such return, 2631. (See 3110, 2815, 2104.) But where diamonds were stolen and carried abroad and there recovered by their owners, held that they were entitled to free entry when brought hack. (See decision of Oct. 26, 1880, unpublislied.) The separation of watch-cases from watch-movements, simply for the purpose of importation, when the corresponding parts are simultaneously imported, does not alter their commercial character as watches, 1934, 2048. (See 2361, 3085.) White enamel used for making faces for, dutiable as a manufacture of glass, and not as "watch materials," 1612. "WATCH-JEWELS, small pieces of garnet, out in such forms as are used only for watch-jewels, dutiable as, at 10 per cent, ad valorem, (478, T. I.,) and not as "parts of watches," 3163. (See 2720.) "WATCH-KEYS composed of brass and iron dutiable as mauufactures of brass and irou, at 35 per cent, ad valorem, (146, T. X.,) 3160, 1460. "WATCH MATERIALS," the provision of the tariff for, does not apply to a watch-key, which is a complete article in itself, (1460. "WATER-COLORS for painting china, dutiable at 35 per cent, ad valorem, as "water-colors," and not as " painters' colors," at 25 per cent., 3447. "WATER, SODA, being a water to which carbonate of soda has been added, and which has been artificially charged with carbonic acid, dutiable at 3 cents per bottle and 25 per cent, ad valorem, as an artificial mineral-water, 3747. "WATERS, MINERAL. (See Mineral- Waters.) "WATERS OF THE UNITED STATES.— If a river is not of itself a highway for commerce with other States or foreign countries, or does not form such high- way by connection with other waters, and is only navigable between different places within the State, then it is not a navigable water of the United States, but is only a navigable water of a State, 2478, 1613. (The " Montello," 11 Wall. 411 ; The " Daniel BaU," 10 Wall., 557.) "Vessels not plying upon the, are not subject to documentation, 3332, 31S0, 2478, 2284, 1613. (The "Daniel Ball," 10 Wall., 557 ; The "Montello," 11 Wall., 411.) "WAX FIGURES representing portions of human body, fastened in cases of wood, with glass front or covers, classified as one manufacture, dutiable at 40 per cent, ad valorem, under section 2499, R. S., (34, T. I.,) 4811. "WAX, fossil, dutiable at 20 per cent, ad valorem, under the assimilating clause, as beeswax, or a manufactured article, n. o. p. f ., and is not free of duty as "Chinese wax,".2703. Japanese, is identical with the Chinese wax of commerce, and is free of duty under the provision for such wax in the free list, 2225; contra, 1364. Mineral, candles dutiable at 8 cents per pound, the provision for wax candles em- bracing caudles made of any variety, of wax, 3405. "WAX MATCHES, contained in small tin boxes, dutiable at 35 per cent, ad valo- rem, as "manufactures of cotton, wax, and paper," 2289, 595. "WAX TAPERS and appurtenances, consisting of a holder made of plain china and a pair of pinchers made of tin, all invoiced as one article. Classified as an WEBBING. 321 WEIGHT. entirety, and dutiable under section 2499, E. S., at 45 per cent, ad valorem, as of plain china, that being the component material which pays the highest rate of dnty, 4390. "WEBBINGr, elastic, of cotton, silk, and India-rubber, dutiable as "braces, sus- penders, webbing, or other fabrics composed wholly or in part of India-rubber," at 35 per cent, ad valorem, and not as a manufacture of India-rubber and silk and other materials, 3970, 3977, 4034, 4220, 3582; contra, 3731, 2170. wool, elastic, is properly dutiable as webbings in part of worsted. The provision for webbings in part of India-rubber is construed to refer only to such goods as are n. o.p. f., 2455. "WEBBINGS composed of wool, cotton, or rubber, dutiable at 50 cents per pound and 50 per cent, ad valorem, under the provision for '* webbings made of wool, worsted, * * " or of which wool, worsted, * * * is a component mate- rial," 3727. 'WBICHSBIi STICKS, being the proper length for umbrella-handles, free of duty, as "umbrella-sticks, crude," 4345. cut into lengths varying from five to eighteen inches, dutiable at 20 per cent, ad valorem, as " wood, unmanufactured, n. o. p. f.," 4263. ■WEIGHERS, employment of, 1966, 1980. "WEIGHING cigars. The cigars in each case should be unpacked and assorted according to the different quantities, brands, sizes, &c., as described in the in- voice. The cigars in at least two boxes of each ten of a kind, or quantity less than ten, should be counted and weighed, and the net weight of each box noted, 2658. Fees for. (See Fees, Weighing.) Fees received for, will be accounted for as miscellaneous receipts from customs, 2016. Imported coal may be weighed upon either platform on railroad scales upon ap- plication of importer, provided that the expense of weighing shall not be in- creased, and the weighing is done under the direct supervision of a United States weigher, on scales tested by him at each weighing with United States standard weights, 3936. of potatoes, no fees should be charged for, 3165. of sugar, regulations for, 3417, 3430. Eeweighing of merchandise transported in bond at second port unnecessary, un- less there is some reason to suppose the weight to have been incorrectly returned at the first port, 4872. "WEIGHING FEES. (See, generally, 1446, 1564. ) In cases of importaitions where the quantity must be ascertained by weighing aud which are landed for consumption, the actual cost for weighing only must be collected, including the weigher's compensation, 5385. WEIGHING OF RAIliROAD-IRON, (see Fees,) 5013. Directions relative to, 1362, 401. "WEIGHING OP SALT. (See Salt.) Fees for, 5140, 5157. "WEIGHT, allowance for. (See Allowance.) increase in, of wool by absorption of sea- water, no allowance should be made for except when the wool is wet by direct contact with sea-water, 3454. 21 WEIGHTS. 322 WHITE-WOOD. of bushel of malt Imported from Canada, 36 pounds, and duty to be assessed at that weight, 4977. of window-glass. , (See Window-Glaes-) shrinkage in, of ostrich feathers during voyage of importation, no allowance can be made for, 3455. Variation between ascertained weight and invoice weight. (See Dutiable Value. ) ■WEIGHTS. — Equivalents of Smyrna weights, 2846. It will be assumed that invoices are prepared in accordance with the provision of law requiring that all invoices shall be made out in the weights or measures of the countjry or place from which the importations are made, 3455. Regulations relative to furnishing copies of weights to importers and others, 3475. ■WEST INDIA ISLANDS, vessels engaged in trade between the, and the United States are entitled to clearance without submitting proof that their crews have been shipped before a shipping commissioner. Crew-lists must, however, be deposited with collectors in such cases, 2601, 1941. ■WHALE-OIL. — To be entitled to free entry, whale-oil must not only be the product of whales taken by American fishermen, but must also be manufactured by per- sons engaged in the American fisheries, 2887. ■WHALING-^VESSELS are not regarded as engaged in foreign trade within the intent of sections 2513 and 2514, K. S., 3043. ■WHEAT being specially provided for in the tariff by name, such provision is held by the Department to include all descriptions of the article, irrespective of the uses for which the same may be intended, 2227. (See 1803.) ■WHEELS. (See Car- Wheels.) ■WHETSTONES, emery, not being the hones or whetstones cut from and wholly composed of stone, which are exempt from duty, but which are manufactured of emery and other substances, dutiable at 20 per cent, ad valorem, as ' ' articles manufactured in whole or in part, n. o. p. f.," 2882, 2079. ■WHISKEY, domestic, retiirned from abroad. Duty should be assessed equal to internal-revenue tax on contents of each barrel, ascertained by regauging, tax- ing fractional parts of gallons as entire gallons, 4382. Where there is a difference between the proof of whiskey transported in bond from one port in the United States to another, as ascertained a.t the port of importation and at the port of destination, the proof ascertained at the port of importation should be taken, without submitting the case to the Department, 3950. "WHISTLES and fiutes for children are not considered as musical instruments, but are dutiable as "toys," at 50 percent, ad valorem, (see Musical Instruments, Small,) 1821. not intended for the use of children, but as dog-calls, &c., dutiable as "manu- factures of metal," at 35 per cent, ad valorem-, (146, T. I.,) 2985. ■WHISTLING BABIES, manufactured of India-rubber, with whistle in back, known commercially as dolls, classified as such, at 35 per cent., (340, T. I.,) 4832. ■WHISTLING DOLLS of India-rubber, not commercially known as dolls, but as "whistling babies," dutiable at 50 per cent, ad valorem, as "toys," 3.394. ■WHITE-METAL LEAF dutiable at 35 per cent, ad valorem, under the provision for "manufactures, * » • li. o. p. f., in lead, tin, or other metal," 2906. "WHITE-^WOOD, (see Lumber,) 4908. WHITING AND PAEIS WHITE. 323 WINE. WHITING AND PARIS WHITE.— Certain merchandise invoiced as "red cross, cliffstone, Paris white," being a very fine quality of whiting for gilders' use, is dutiable at 1 cent per pound, (23, T. I.,) 5374. WIDTH dutiable. Selvage should be excluded in determining the dutiable width' of hair seatings, 3597. WIGS dutiable at 40 per cent, ad valorem, as "manufactured human hair," (375, T. I.,) 1366. WILLOW BASKETS, (see Baskets,) 5059. WINDOW-GLASS, colored and tinted, consisting of rolled and cylinder glass, imported in sheets in the same manner as ordinary window-glass, dutiable as "cylinder or rolled glass," 1809. Entry of, to be adjusted by the weight stated in the transportation entry and in- voice, if there is a slight variation in the weight as found by the weighers at the ports of first arrival and destination, and there is no reason to suspect a clerical error, 4692. Packages of broken, presented for damage allowance, should be marked by exam- iners so as to prevent their presentation again for allowance, 2749. WINDOWS, PAINTED GLASS, dutiable at 10 per cent, ad valorem, as "paint- ings, n. o. p. f.," (430, T. I.,) if ranking as works of art; if not ranking as works of art, dutiable as "paintings on glass," at 40 per cent, ad valorem, (34, T. I.,) 3142, 3369, 1096; contra, 2232. (See 551, 1997; also, decisions of Aug. 20, 1860, and Mar. 29, 1859. ) WINDSOR SOAP dutiable as a toilet or shaving-soap, at 10 cents per pound and 25 per cent, ad valorem, 1860. WINE, (see, generally, 1948; also. Medicated Wine,) 5357. Abatement of duties on. Where application was made for permission to pay duty on certain wine in warehouse, entered three years before the date of application, as vinegar, (the wine, as alleged, having turned sour,) or to have the same de- stroyed and exempted from duty, the application was refused, 4250. (Sec. 2084. ) Chinese, dutiable as distilled spirits, 1987. (See decisions of Oct. 17, 1867.) Damage allowance on. (See Damage Allowance on Wine.) in bottles containing more than a quart or pint. The act of February 8, 1875, provides that there shall be paid " on all still wines imported in bottles, $1.60 per case of one dozen bottles, containing each not more than one quart and more than one pint, or twenty-four bottles, containing each not more than one pint ; and any excess beyond those quantities found in such bottles shall be sub- ject to 5 cents per pint or fractional part thereof," and is construed to impose a duty of 5 cents on each pint or fraction of a pint contained in eaoh hottle, and not upon the aggregate excess of wine contained in the case, 4060 ; contra, 346. (Bensusan va. Murphy, 10 Blatoh., 530.) in bottles. Actual quantity should' be ascertained and the allowance of 5 per cent, in lieu of breakage deducted therefrom, and not from the quantity the bottles are capable of containing, 4923. in casks, allowance for expansion of, by heat, of half a gallon in ihe case of casks of wine under fifty gallons and one gallon in larger casks, to be made in the dis- cretion of the collector, 4127. in casks, unfermented, invoiced as "Gallipoli wine," dutiable as "still wines " at the irate of 40 cents per gallon, (58, T. I.,) 5092. WINE-GALLONS. 324 WOOD. Still, in bottles. Where still wine was imported iu two oases of twelve pint bottles each, held that such quantity was dutiable as one case. The act of February 8, 1875, imposes a duty of $1.60 per case on cases containing either twelve quart bottles or twenty-four pint bottles, 2854. Still, in bottles, 1518, 1672. (Bensusan vs. Murphy, 10 Blatch., 530; see act Feb. 8, 1875, sec. 2.) WINE-GALLONS, duty on ale in casks to be assessed on number of, 3905. D uty ou malt liquors to be assessed in, 4068. "WINES, (see Breakage.) exhibiting the characteristics of " sparkling wines " are dutiable as such, whether charged with carbonic-acid gas artificially or by the natural process of fer- mentation after bottling, 2367. ^ The act of February 8, 1875, applied to wines in warehouse at the date of its passage, 2105. WIRE. — Allowance for wastage on wire of irregular sizes will be made at the rates prescribed for the next larger regular sizes, in reckoning drawback, 2978. The English or Birmingham gauge will be used at the custom-houses in gauging imported wire, 2438. Galvanized-iion, no damage allowance can be made on, 2451. Iron, more than one-fourth inch in diameter, dutiable as a manufacture of iron, n. o.p.f., 1014. WIRE-BLOOMS, of steel, four inches square, and weighing one hundred and thirty pounds to one hundred and fifty pounds each, valued under 7 cents per pound, dutiable at 2^ cents per pound, and not at 45 per cent., as a manufacture of steel, (91, T. L,) 4929. WIRE RIBBON, 1451. WIRE RODS, iron, dutiable at 2 cents per pound and 15 per cent, ad valorem, as "round iron in coils," 756. Moss, sea-weed, and all other vegetable substances used for beds and mat- tresses. 757. Murexide, (a dye.) 758. Musk and civet, crude, in natural pod. 759. Mustard-seed, brown and white. 760. Nitrate of soda, or cubic niter. 761. Nut-gaUs. 762. Nuts, cocoa and Brazil or cream. 763. Nux vomica. 764. Oak-bark. 765. Oakum. 766v Oil-cake. 767. Oil, essential, fixed or expressed, viz: Almonds; amber, crude, and rectified ; ambergris; anise, or anise-seed ; anthos, or rosemary; hergamot; cajeput; caraway; cassia; cedrat; chamomile; cinnamon; citronella, or lemon-grass; civet; fennel; jasmine, or jessamine; juglandium; juniper;, lavender; mace; ottar of roses ; poppy; sesame, or sesamum-seed, or bene ; thyme, red, or origanum ; thyme, white ; va- lerian. 768. Oil, spermaceti, whale, and other fish, of American fisheries; and all other articles the produce of such fisheries. 769. Olives, green or prepared. 770. Orange and lemon peel, not preserved, candied, or otherwise prepared. 771. Orange buds and flowers. 772. Orchil, or archil, in the weed or liquid. 773. Ores of gold and silver. ' 774. Orpiment. 775. Osmium. 776. Oxidizing-paste. 777. Palladium. 778. Palm and cocoa-nut oil. 779. Palm-leaf, unmanufactured. 780. Palm-nuts and palm-nut kernels. 781. 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, gunny-bags and gunny-cloth, old or refuse, to be used in making and fit only to be converted into paper, and unfit for any other manufacture, and cotton- waste, whether for paper-stock or any other purposes. 782. Pearl, mother of. 783. Pellitory-root. 784. Persis, or extract of archil, and cudbear. 785. Personal and household effects, not merchandise, of citizens of the United States dying abroad. 786. Peruvian bark. THE FREE LIST. 374 THE FREE LIST. 787. Pewter and britannia metal, old, and fit only to be remanufactured. 788. Phanglein. 789. Philosophical and scientific apparatus, instruments, and preparations, statu- ary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith for the use of any society or institution incorporated or established for philosophical, educational, scientific, or literary pur- poses, or encouragement of the fine arts, and not intended for sale. 790. Phosphates, crude .or natiTe, for fertilizing purposes. 791. Plants, trees, shrubs, roots, seed-cane, and seeds imported by the Department of Agriculture, or the United States Botanical Garden. 792. Plaster of Paris, or sulphate of lime, unground. 793. Platina, unmanufactured. 794. Platinum vases or retorts for chemical uses, or parts thereof. 795. Plumbago. 7*96. Polishing-stoues. 797. Polypodium. 798. Potassa, muriate of. 799. Pulu. 800. Pumice and pumice-stones. 801. Quassia-wood. 802. Quick-grass root. 803. [Quicksilver. Act of February 8, 1875, sec. 8.] 804. Quills, prepared or unprepared. 805. [Quinine, salts and sulphate of. Act of July 1, 1879. ] 806. Rags, of cotton, linen, jute, and hemp, and paper-waste, or waste or clippings of any kind fit only for the manufacture of paper, including waste rope aud waste bagging. 807. Railroad-ties, of wood. 808. Rattans and reeds, unmanufactured. 809. Regalia and gems, and statues and specimens of sculpture, where specially imported, in good faith, for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning in the United States. 810. Rennets, raw or prepared. 811. Resins, crude, not otherwise provided for. 812. Rhubarb. 813. Root-flour. 814. Rose-leaves. 815. Rottenstone. 816. Saifron and safflower, and extract of. 817. Saffron-cake. 818. Sago, sago crude, and sago-flour. 819. St. John's beans. 820. Salacine. 821. Salep, or saloup. 822. Sandal-wood. 823. SarsapariUa, crude. 824. Sassafras bark and root. THE FREE LIST. 375 THE FREE LIST. 835. Sauerkraut. 826. Sausage-skins. 827. Scammony, or resin of soammony. 828. Sea-weed, not otherwise provided for. 829. Seeds: cardauion, caraway, coriander, fenugreek, fennel, cummin, and otlier seeds, not otherwise provided for. 830. Seeds: anise, anise star, canary, chia, sesamum, sugar-cane, and seeds of for- est-trees. 83L [Seed of the sugar-beet. Act of February 8, 1875, sec. 8.] 832. Senna, in leaves. 833. Shark-skins. 834. Shells of every description, not manufactured. 835. Shingle-bolts and stave-bolts, and "heading-bolts" shall be held and con- strued to be included under the term " stave-bolts." 836. Shrimps, or other shell-fish. 837. Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or ad- vanced in manufacture any way, and silk cocoons and silk waste. 838. Silk-worm eggs. 839. Skeletons, and other preparations of anatomy. 840. Skins, dried, salted, or pickled, Itenper centum ad valorem.']* 841. [Ship planking and handle-bolts. Act of February 8, 1875, sec,8. ] 842. Snails. 843. Soap-stocks. 844. Sparterre for making or ornamenting hats. 845. Specimens of natural history, botany, and mineralogy, when imported for cabinets as objects of taste or science, and not for sale. 846. Spunk. 847. [Spurs and stills used in the manufacture of earthen, stone or crockery ware. Act of February 8, 1875, sec. 8.] 848. Squills, or siUa. 849. Staves-acre, crude. 850. Storax, or styrax. 851. Straw, unmanufactured. 852. Strontia, oxide of, or protoxide of strontium. 853. Substances expressly used for manure. 854. Sugar of milk. 855. Sweepings of silver or gold. 856. Talc. 857; Tamarinds. 858. Tapioca, cassava, or cassada. 859. Tea. 860. Tea-plants. 861. Teasels. 862. Teeth, unmanufactured. 863. Terra-alba, aluminous. 864. Terra japonica. 865. Tica, crude. *Query: Should not the words " ten per centum ad valorem "have heen omitted! See also provis- ion for "Hides" in free list. THE FKEE LIST. 376 THE FREE LIST. 866. Tin, in pigs, bars, or blocks, and grain-tin. 867. Tonqnin, Tonqua, or Tonka beans. 868. Tortoise and other shells, unmanufactured. 869. Tripoli. 870. Turmeric. 871. Turtles. 872. Types, old, and fit only to be remanjifactured. 873. Umbrella-sticks, crude, to wit, all partridge, hair-wood, pimento, orange, myrtle, and other sticks and canes in the rough, or no further manufactured than cut Into lengths suitable for umbrella, parasol, or sun-shade sticks or walking-canes. 874. Uranium, oxide of. 875. Venice turpentine. 876. Verdigris, or subacetate of copper. 877. Wafers. 878. Wax, bay or myrtle, Brazilian and Chinese. 879. Wearing apparel in actual use, and other personal effects, (not merchandise,) professional books, implements, instruments, and tools of trade, occupation, or em- ployment of persons arriving ia the United States. But this exemption shall not be construed to inclnde machinery, or other articles imported for use in any manu- facturing establishment, or for sale. 880. Whalebone, unmanufactured. 881. Woad, weld or pastel. 882. Wood ashes, and lye of, and beet-root ashes. 83^. Woods, poplar, or other woods for the manufacture of paper. 884. Woods, namely, cedar, lignura-vitse, lance-wood, ebony, box, granadilla, ma- hogany, rose-wood, satin-wood, and all cabinet woods, unmanufactured. 885. Works of art: paintings, statuary, fountains, and other works of art, the pro- duction of American artists. But the fact of such production must be verified by the certificate of any consul or minister of the United States indorsed upon the written declaration of the artist. 886. Works of art: paintings, statuary, fountains, and other works of art, im- ported expressly for presentation to national institutions or to any State, or to any municipal corporation. 887. Worm-seed, Levant. 888. Xylonite, or Xylotile. 889. Yams. 890. Yeast cakes. 891. Zaffer. Sec. 2506. Whenever the President of the United States shall receive satisfactory evidence that the Imperial Parliament of Great Britain, the Parliament of Canada, and the legislature of Prince Edward's Island have passed laws on their part to give full effect to the provisions of the treaty between the United States and Great Britain, signed at the city of Washington on the eighth day of May, eighteen hun- dred and seventy-one, as contained in articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said treaty, he is hereby authorized to issue his proclamation declaring that he has such evidence, and thereupon, from the date of such procla- mation, and so long as the said articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty, all fish-oil and fish of all kinds. THE FREE LIST. 377 THE FREE LIST. (except fish of the inland lakes and of the rivers falling into them, and except fish preserved in oil,) being the produce of the fisheries of the Dominion of Canada or of Prince Edward's Islands, shall be admitted into the United States free of duty ; and whenever the colony of Newfoundland shall give its consent to the application of the stipulations and provisions of the said articles eighteenth to twenty-fifth of said treaty, inclusive, to that colony, and the legislature thereof and the Imperial Parliament shall pass the necessary laws for that purpose, the above-enumerated articles, being the produce of the fisheries of the colony of Newfoundland, shall be admitted into the United States free of duty, from and after the date of a proclama- tion by the President of the United States, declaring that he has satisfactory evi- dence that the said colony of Newfonndland has consented, in a due and proper manner, to have the provisions of the said articles eighteenth to twenty-fifth, inclu- sive, of the said treaty extended to it, and to allow the United- States the full bene- fits of all the stipulations therein contained, and shall be so admitted free of duty, so long as the said articles eighteenth to twenty-fifth, inclusive, and article thirtieth, of said treaty, shall remain in force, according to the terms and conditions of article thirty-third of said treaty; but the provisions of this section shkll not apply to any articles of merchandise mentioned therein which were held in bond by the customs officers of the United States on the first day of .Tuly, eighteen hundred and seventy- three. Sec. 2507. Whenever any vessel laden with merchandise in whole or in part sub- ject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered, therefrom into the port nearest to the place where such vessel was so raised, free from the payment of any duty there- upon, and without being obliged to enter the same at the custom-house; but under sudh regulations as the Secretary of the Treasury may prescribe. Sec. 2508. The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Providence of New Brunswick by American citizens, the same' being unmanufact- ured in whole or in part, which is now admitted into the ports of [the] United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribe. Sec. 2509. The produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of duty, under such regu- lations as the Secretary of the Treasury shall, from time to time, prescribe. Sec. 2510. Machinery for the manufacture of beet-Sugar, and imported for that purpose solely, shall be exempted from duty. Sec. 2511. Machinery for repair may be imported into the United States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired ; and the Secretary of the Treasury is authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where THE FEEE LIST. 378 THE FREE LIST. imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. Sec. 2512. All paintings, statuary, and photographic pictures imported into the United States for exhibition by any association duly authorized under the laws of the United States or any State 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 ihe Treasury shall prescribe. But bonds shall be given for the payment to the United States of such duties as are now imposed by law upon any and all of such articles as shall not be re-exported within six months after such importation. [(o.) All 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 antiques in metal or other material, hereafter imported in good faith for permanent exhibition at a fixed place by any society or institution estab- lished for the encouragement of the arts or science, and not intended for sale, nor for any other purpose than is hereinbefore expressed, and all such articles, imported as aforesaid, now in bond, and all like articles imported in good faith by any society or association for the purpose of erecting a public monument, and not for sale, shall be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe : Provided, That the parties importing articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules aud regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to the provisions and intent of this act. Act of June 6, 1878.] Sec. 2513. All lumber, timber, hemp, manila, aud iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal which may be necessary for the construction and equipment of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and finished after the sixth day of June, eighteen hundred and seventy-two, may be imported in bond, under such regulations as the Secretary of the Treasury may prescribe; and, upon proof that such materials have 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 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. Sec. 2514. All articles of foreign production needed for the repair of American vessels engaged exclusively iu foreign trade may be withdrawn from bonded ware- houses free of duty, nuder such regulations as the Secretary of [the] Treasury may prescribe. Sec. 2515. That no duty shall be levied or collected on the importation of peltries brought into the Territories of the United States, nor on the proper goods and effects, of whatever nature, of Indians passing or repassing the boundary-line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, vrhich shall not be considered as goods belonging to Indians, nor be entitled to the exemption from duty aforesaid. Sec. 2516. There shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty of ten per centum ad valorem; and on all articles manufa«tured in whole or in part, not herein enumerated or provided for, a dttty of twenty per centum ad valorem. HAWAIIAN. RECIPROCITY TREATY. By the Prbsident of the United States of America. A PEOCLAMATIOISr. Whereas a Convention between the United States of America and His Majesty the King of the Hawaiian Islands, on the subject of Commercial Eeoiprocity, was con- cluded and signed by their respective Plenipotentiaries, at the city of Washington, on the thirtieth day of January, one thousand eight hundred and seventy-five, which Convention, as amended by the contracting parties, is word for word as fol- lows: The United States of America and His Majesty the King of the Hawaiian Islands, equally animated by the desire to. strengthen and perpetuate the friendly relations which have heretofore uniformly existed between them, and to consolidate their commercial intercourse, have resolved to enter into a Convention for Commercial Reciprocity. For this purpose, the President of the United States has conferred full powers on Hamilton Fish, Secretary of State, and His Majesty the King of the Hawaiian Islands has conferred like powers on Honorable Elisha H. Allen, Chief Justice of the Supreme Court, Chancellor of the Kingdom, Member of the Privy Council of State, His Majesty's Envoy Extraordinary and Minister Plenipotentiary to the United States of America, and Honorable Henry A. P. Carter, Member of the Privy CouHcil of State, His Majesty's Special Commissioner to the United States of America. And the said plenipotentiaries, after having exchanged their full powers, which were found to be in due form, have agreed to the following articles : Article I. For and in consideration of the rights and privileges granted by His Majesty the King of the Hawaiian Islands in the next succeeding article of this convention, and as au equivalent therefor, the United States of America hereby agree to admit all the articles named in the following schedule, the same being the growth and manufacture or produce of the Hawaiian Islands, into all the ports of the United States free of duty. Schedule. — Arrow-root ; castor oil ; bananas, nuts', vegetables, dried and undried, preserved and unpreserved; hides and skins undressed; rice; pulu; seeds, plants, shrubs or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands and now known in the markets of San Francisco and Portland as "Sandwich Island sugar ;" syrnps of sugar-cane, melada, and molasses ; tallow. Article II. For and in consideration of the rights and privileges granted by the United States of America in the preceding article of this Convention, and as au equivalent therefor. His Majesty the King of the Hawaiian Islands, hereby agrees to admit all the articles named in the following schedule, the same being the growth, manufacture, or produce of the United States of America, into all the ports of the Hawaiian Islands free of duty. Schedule. — Agricultural implements; animals; beef, bacon, pork, ham, and all fresh, smoked, or preserved meats; boots and shoes; grain; flour, meal, and bran. HAWAIIAN 380 EECIPEOCITY TREATY. bread and breadstuffs, of all kinds; bricke, lime, and cement; bntter, cheese, lard, tallow; bullion; coal; cordage, naval stores including tar, pitcb, resin, turpentine raw and rectified; copper aud composition sbeatMng; nails and bolts; cotton and manufactures of cotton bleached and unbleached, and whether or not colored, stained, painted, or printed; eggs; fish and oysters, and all other creatures living in the water, and the products thereof ; fruits, nuts, and vegetables, green, dried or uudried. preserved or uupreserved ; hardware ; hides, furs, skins, and pelts, dressed or undressed; hoop iron and rivets, nails, spikes and bolts, tacks, brads or sprigs; ice; iron and steel and manufactures thereof; leather; lumber aud timber of all kinds, round, hewed, sawed, and unmanufactured, in whole or in part ; doors, sashes, and blinds; machineryof all kinds, engines and parts thereof ; oats and hay; paper, stationery, and books, and all manufactures of paper or of paper and wood ; petro- leum and all oils for lubricating and illuminating purposes; plants, shrubs, trees, and seeds; lice; sugar, refined or unrefined; salt; soap; shocks, staves, aud head- ings ; wool and manufactures of wool, other than ready-made clothing ; -wagons and carts for the purposes of agriculture or of drayage ; wood and manufactures of wood, or of wood and metal except furniture either upholstered or carved and carriages; texile manufactures, made of combination of wool, cotton, silk, or linen, or of any two or more of them other than when ready-made clothing ; harness and all manu- factures of leather ; starch ; and tobacco, whether in leaf or manufactured- Article III. The evidence that articles proposed to be admitted into the ports of the United States of America, or the ports of the Hawaiian Islands, free of duty, under the first and second articles of this Convention, are the growth, manufacture, or produce of the United States of America or of the Hawaiian Islands, respectively, shall be established under such rules and regulations and conditions for the protec- tion of the reuenue as the two Governments may from time to time respectively pre- scribe. Article IV. No export duty or charges shall be imposed in the Hawaiian Islands, or in the United States, upon any of the articles proposed to be admitted into the ports of the United States, or the ports of the Hawaiian Islands, free of duty, under the first and second articles of this Convention. It is agreed, on the part of His Hawaiian Majesty, that, so long as this treaty shall remain in force, he will not lease or otherwise dispose of or create any lien upon^^any port, harbor, or other terri- tory in his dominions, or grant any special privilege or rights of use therein, to any other power, state or government, nor make any treaty by which any other nation shall obtain the same privileges, relative to the admission of any articles free of duty, hereby secured to the United States. Article V. The present convention shall take effect as soon as it shall have been approved and proclaimed by His Majesty the King of the Hawaiian Islands, and shall have been ratified and duly proclaimed on the part of the Government of the United States, but not until a law to carry it into operation shall have been passed by the Congress of the United States of America. Such assent having been given, and the ratifications of the Convention having been exchanged as provided in Arti- cle VI, the Convention shall remain in force for seven years from the date of which it may 'come into operation ; and further, until the expiration of twelve months after either of the high contracting parties shall give notice to the other of its wish to terminate the same ; each of the high contracting parties being at liberty to give such notice to the other at the end of the said term of seven years, or at any time thereafter. HAWAIIAN 381 EECIPROCITy TREATY. Article VI. The present Convention shall be duly ratified, and the ratifications exchanged at Washington city, within eighteen months from the date hereof, or earlier if possible. In faith whereof the respective Plenipotentiaries of the high contracting parties have signed this present Convention, and have affixed thereto their respective seals. Done in duplicate, at Washington, the thirtiath day of January, in the year of our Lord one thousand eight hundred and seventy-five. [SEAL.] HAMILTON FISH. [SEAL.] ELISHA H. ALLEN. [SEAL.] HENEY A. P. CARTER. And whereas the said Convention, as amended, has been (inly ratified oil both parts, and the respective ratifications were exchanged in this city on this day : Now, therefore, be it known that I, Ulysses S, Grant, President of the United States of America, have caused the said Convention to be made public, to the end that the same, and every clause and article thereof, may be observed and fulfilled with good faith by the Uniteil States and the citizens thereof. In witness whereof 1 have hereunto set my hand, and caused the seal of the United States to be affixed. Done at the city of Washington this third day of June, in the year of our Lord one thousand eight hundred and seventy-five, and of the Independence of the United States the ninety-ninth. [seal.] U. S. grant. By the President : Hamilton Fish, Secretary of State. I]N^DEX TO TARIFF. A. Abortions, drugs and instruments for caus- ing. Sec. 2491 Absinthe 63 Acetate — of ammonia 261 of baryta 261 of copper 261 of iron 261 of lead 261 of lime 261 of magnesia 261 of potasaa 261 of soda 261 of stroutia , 261 of zinc 261 Acetic acid 263 Acid — acetic 262 acetous 262 arsenious 535 benzoic 262 boracic 535 cbvomic 262 citric 262 gallic 265 ranriatic 535 niU-ic 262 not chemically pure 535 oxalic 535 picric 535 sulphuric 535 fuming 262 tannic 262 tartaric 262 other acids, not otherwise provided for. 262 Acids, carboys containing 535 Aconite 536 Agaric 537 Atiates 538 unmanufactured 537 Agricultural Department, trees, seeds, plants, &c., imported by 791 Alabaster 264 Alba bark 573 Alabata 141 Albatta 265 Albumen 539 Alcohol ."..-« 61 amylic 364 Alcornoque . 540 Ale. 65 Alizarine 541 Alkanet root 542 Alkekengi 543 Allowance for breakage 59 Alraonda " 266 oil of 767 Almond shells 544 Aloes 545 Alpaca — hairof the .- 231 manufactures of the hair of the 243 Alum : 267 Alumina, sulphate of 267 Alumuious terra alba 863 Aluminium 546 Amber beads 547 gum 549 oil 767 Ambergris . . , 548 oil of 767 American artists, works of art, the produc- tions of...: :... 885 Paragraph. Ammonia 268 acetate of -., 261 crude '. 551 Amylic alcohol 364 Anchors, or parts of 98 Anchovies 159 Andirons 109 Angelica root 552 Aniline, arseniate of 563 dyes and colors *. 431 oil, crude 553 Animals, live , 269 imported temporarily 554 for breeding purposes 555 teams of, of immigrants 555 integuments of, not otherwise provided for 587 Animal manures 690 Anise seed 830 oil 767 Annatto 556 seed 557 Anodynes 479 Anthos, oil of 767 Anthracite coal 6d7 Antimony y70 ore and crude sulphuret of 558 Antiquities 610 Antiquity, collections of, specially imported. 637 A.nvils 96 Aprons, silk : 190 Aqua-fortis '. 559 Ai-abic, gum 691 Archil 772 extract of ' 784 Argal dust 5H0 Argentine Hi Argola 271 crude. 561 Arms — fire 420 side 500 Arrack 63 Arrow-root 273 Arseniate of aniline 563 Arsenic 562 Arsenioua acids 535 Articles reimported 564 Ai-tiflcial feathers and flowers 351 Asbestos 272 unmanufactured 5fi6 Ashes, wood, and beet-root 882 Asphaltum 274 Asaafoetida , 275 Aubuason carpets 249 Axles, or parts of 99 Axminster carpets 249 Backaaws 94 Bacon 149 Bagatelle balls, bone or ivory 394 Bagging, for cotton or other manufactures, suitable to the uses to which cot- ton bagging is applied, not for cotton 45,46 Bags— and other like manufacturerf of flax, hemp, jute, gunny-cloth, gunny- bagM, or other material 46 grain , of domestic m anufacture, re- turned from abroad 550 other than of American manufact- ure 40 INDEX. 384 INDEX. Paragraph. Bags — gunny, fit only for remanufacture 692 Bait, fish for 674 BaUa— bagatelle, bone or ivory 394 chess, bone or ivory 394 Balm of Gilead 567 Balmorals 243,247 Balsams — for medicinal purposes 276 copaiva, fir, or Canada, Peru, and tolu . 568 BamboQs — cut into lengths 569 unmanufactured 570 Bananas 361 Band-iron ....78,79,80 Bar-iron 68 Baibai-y gum 691 Barilla 572 Bark- alba 573 calisaya 573 canella 573 cascarilla 573 cinchona 573 cork 645 croton 573 hemlock 699 Lima 573 oak 764 Peruvian 573, 786 quilla 573, 786 sassafras 824 crude, for medicinal purposes, not other- wise provided for 676 all other, not otherwise provided for . . . 573 Barley 154 pearl or hulled 277 Barrels — empty 226 of domestic manufacture returned from abroad 550 of domestic manufacture, exported with petroleum, and returned 571 Bars — brass in 142 copper in 135 iron 70 lead in 125 railway, iron 70 railway, steel 92 railway, steel in part 93 steel in 117 tin in 866 Baryta, acetate of 261 Bary tes 278 all combinations of, with acids or water. 432 Baskets and like articles 279 Bay-rum or bay-water 280 essence or oil of 348 Beads and bead ornaments, except amber.. 281 amber 547 Beans — castor 311 St. Johns 819 Tonka 867 vanilla 574 Bed-feathers and downs 575 Bed-screws 101 Bed-tickings, cotton 4, 5, 6 Beds, feather ^ 352 Beet-root ashes 882 Beet-sugar, machinerv for the manufacture of. Sec. 2510. Beltings 248 Belt-s, endless 244 Beef 148 Beer 65 Beeswax 282 Belladonna 576 Bell-nii'tal 578 broken 577 Bells- broken 577 old 578 Paragraph. Benzine 424 Benzoates 282 Bfnzoic acid S*62 Benzole 424 Benzole, nitro 426 Bergamot oil . . .,, 767 Berries — for dyeing, not otherwise provided for . 579 juniper 723 laurel 723 Bezoar stones 580 Bicarl>onate of soda 490 Billiard-chalk 284 Bindings, wool, worsted, or mohair 248 Birds — slnmns and other 582 stuffed 581 Bismuth 583 Bitter apples 584 Bitters 479 containing spirits, and not otherwise provided for 63 Bituminous coal 320 Bituminons substances, crude, not other- wise provided for 414 Black- copper 133 of bone 285 pepper 193 salts 585 tares 586 Blacking 286 Bladders — manufactares of 287 crude , 587 Blades, sword 87 Blanc-fixe 432 Blank books 290 Blankets 243 Blocks — gun 216 heading 216 last 216 oar 216 spelter in 127 tutenegue in 127 wagon 216 zinc 127 Blood, dried 660 Blue- mineral ' 433 Prussian 433 vitriol 531 Blueings 476 Board-nails 102 Boards, sawed 214 Bobinet cotton 12 Bookings 256 Bohemian glass 34 Boiler-iron 71, 72 Bologna sausages 588 Bolting-cloths 589 Bolts 102 handle ~ 841 heading 835 shingle 835 stave 835 Bone — hagatelle balls, chess balls, chessmen, dice, and draughts 394 cuttle-fish 653 manufactures of 288 whale, unmanufactured 880 Bone-ash 591 Bone-dust 591 Bones 590 Bonnets 289 materials for 380 , silk 190 Books 290 for the use of the United States 593 ob'»cene. Sec. 2491. printed and manufactured more than twenty years 592 professional 595 INDEX. 385 INDKX. Faragraph. Boobs- professional, /of persons arriviDg in the United States 879 specially imported by societies 594 used abroad... 596 Boots, India-rubber 390 ■Boraic acids 535 Borate of lime 597 Bora^ 291 crude 598 Bort 656 Botany, specimens of 845 Bottles- glass, filled with articles not otherwise provided for 33 filled with sweetmeats or preserves. 34 Bottoms, copper 136 Bouillons : 292 Boxwood, unmanufactured 884 Boxes — fancy ..: 450 packing 226 paper aud all other fancy 450 Bracelets, hair 375 Braces- composed wholly, or in part of India-rub- ber, not otherwise provided for. . . 388 silk 190 Bi-ads, cut 106 Braids — cotton 12 hair 375 silk 190 straw 380 wool, worsted, or mohair 248 Brandy 61, 60 ^ioring for 325 Brass — articles of, not otherwise pro'^glded for. . 146 in bars 142 in pigiB 142 old, fit only to be remanufactured 142 Braziers' copper 136 Brazil nuts 762 paste . . , 599 pebbles 600 wood 601 Braziletto 601 Brazilian wax J 878 Breakage 59, 60 Breccia 602 Brick 293 Brime '603 Brimstone .294 crude 604 Bristles 295 Britannia metal, old 787 Britannia ware~ ^ 296 Bromine 605 Bronze liquor 297 powder . . .- 298 metal in leaf 143 Brooms 299 Brown — Spanish 441 ^ Vandyke 445 Brushes 300 Brussels — carpets 251 tapestry 253 Buchu leaves 606 Bugs, dried 661 Bulbous roots, not otherwise provided for. . 301 Bullion, gold and silver 607 Bunting 245 Burgundy pitch 608 Burlaps.'. 43 Burning-fluid 302 Burnt starch 372 Burr-stone, in blocks 609 Burr-stones, manufactured 303 Butter : 152 Button-molds, not otherwise provided for . . 304 Button stuff, fit exclusively for the manu- facture of 192, 438 25 Buttons 248 materials cut so as to be fit for, exclu- sively , 438, 192 not otherwise provided for 304 silk 191 Butts- cast-iron Ill jute .49,725 C, Cabinet — wares 225 woods, aU unmanufactured i . 884 Cabinets — of coins, medal and other collections of . antiquities 610 of specimens of natural history, &c 845 Cables — iron 96 tarred 47 Cacao 632 Cadmium 611 Caieput oil < 767 Calamine 612 Calf-skins 399 Caliaaya bark 573 Calomel 305 Cameos 478 ■ Camphor 306 crude 613 Canada'^ fish and fish oil, the products of the fish- eries of, Sec. 2506. long wool 231 Canary seed 830 Candles 307 Candy — sugar, not colored 179 valued above 30 cents a pound, &c 181 all other 180 Canella bark ^ 573 Canea 308 Oannetille . .'. 292 Cans, containing fish 146 Cantharides 614 Canvas 41 floor-cloth „ 44 for sails 52 Cape of Grood Hope, articles the product of countries east of the, exported from a place west thereof. Sec. 2501. Capers , : . . . 166 Caps, silk 190 Caraway oil 767 Caraway seed 829 Carbonate of magnesia 407 Carbonates of soda : 504 Carboys — containing acids ■. ; . . . 535 of domestic manufacture returned from abroad , . : 550 . Carbolic acid 262 .Card cases : 1 . 309 Cardamonseeds 829 Cargo of vessels sunk, free. (See supple- ment, E. S., p. 85.) Carmine lake 432 Carnelian, unmanufactured 615 Carpet wools 232 Carpeting — hemp 257 jute 257 Carpets— Aubusson 249 Axminster 249 bookings 256 Brussels 251 ' tapestry 253 cotton 258 druggets 256 flax and linen yams for 4i ingrain 254, 255 not otherwise provided for INDEX. 386 INDEX. I Paragraph. Carpets — SaxoD J ; - - ,...., 250 tlixee-ply 254 Toraev 250 Telvets , 250, 252 Venetian 254,255 AViltou 250 woTen whole for rpojns 249 Carriages, and parts of * 310 Cascai-Ula bark 573 Cases — watch 533 of foreign make, imitating trade- mark of domestic manufactures. Sec. 2496. Casks— of domestic mannfactnre rettu'ned from abroad 550 empty 226 Cassava .- -, 858 Cassia 200 vera 200 bnds , 201 ground 201 oiluf 767 Cast-iron — andirons 109 bults .' Ill hatters' irons 109 bini;es ,-. Ill pipe , , 110 sadirons 109 stoves and stove plates 109 tailors' irons 109 vessels of,, not otherwise provided for.. 109 scrap 113 Castings — of iron, not otherwise provided for. 115 malleable iron in, not otlierwise provided for 99 Castor 615 beans 311 oil 424 Casts of marble, bronze, &c., spectally im- ported for societies 789 Catechu , 617 Cat-gat, unmanufactured 619 Cat-gut strings— ^ not musical 511 for musical instmments 618 Catsup 167 Cattle, importation of. Sec. 2493. Caustic soda 504 Cayenne pepper 193 Cedar wood- manufactures of 227 unmanufactured 884 Certrat, oil of 767 Cement, Koman 489 Chains — fence 97 hair 375 halter 97 trace.--.. 97 Chairs, railroad, wrought-iron 100 Chalk- billiard 284 French 21 (if all descriptions, not otherwise pro- vided for - 22 red 31 unmanufactured 620 Chamomile flowers 621 Chamomile, oil of 767 Champagne 60 Charcoal 622 Charts — imported for use of the United States . . 593 .specially imported for societies 594 Cheese 150 Chemisettes, silk 190 Cheroots 206 Chess-balls, ivory or bone 394 Chess-men, ivory or bone 394 Paragraph. Chiaseed 830 Chiccory root 312, 313 Chimney pieces, slate IT China root 623 China ware — gilded, ornamented, or decorated 14 plaiu white and not decorated 15 Chinese wax 878 Chloride of lijae 624 Chloroform 314 Chocolate 315 Chrome-yellow 447 Chronometers 316 Chromic acid 262 Cigarettes 206 Cigars 206 , Cinchona barks 573 Cinchona root 625 Cinnamon 195 oil of 767 Citrate oflime 626 Citric acid 262 Citronella, oilof " 767 Civet- crude 758 oilof 767 Clapboards — pine 222 spruce 223 Clay- fire 18 pipe 18 unwrought 18 Cliff-stone, unmanufactured 620 Clocks, and parts of 317 Cloth— ■ Itahan 246 ^vvoolen. 242 Cloths, bolting 589 Clothing- ready made 318 ready made, composed wholly or in part of wool, worsted, &c 247 silk 190 wools 230 Clove-stems 199 Cloves 198 oilof 424 Coal- anthracite 627 bituminous ' 320 slack or culm of 320 Coal-oil 424 Coal-stores of American vessels 628 Coarse copper 133 Cobalt 321 ore of 629 Cocculus indicus 630 Cochineal 631 Cock feathers 351 Cocoa — crude 632 prepared or manufactured . .^ .• 322 Cocoa-nut — mats of 410 oil of 778 Cocoa-nuts 7C2 Coffee 633 articles used as substitutes for 263 Coils- iron in 74 steel in 117 Coina — cabinets of 610 gold, silver, and copper j 634 Con- 635 yarn 635 Coke 323 Colcothar 636 Collections of antiquities 610 of antiquity, specially imported 637 Collodion 324 Colocynibh 584 INDEX 387 INDEX. Paragraph. Cologne- water 348 Coloquintida 584 Coloidng for brandy 325 Colors 431-447 painters' >. 447 Colts foot, (crude drug) 638 Colombo root 639 Combs 326 Com liing Tvoola 931 Comfits , 337 Compositions of glass or paste when set 328 Compounds of which distilled spirits are components of chief .value 62 Con f ectionery — sugar candy, not colored .'. 179 valued above 30 cents per pound, &o . . . 181 all other ^ 180 CoHiura cicuta '. 640 Contrayerva root 641 Copaiva ...^ 568 Copper — acetate of 261 coins '. 634 black 133 bottoms ._ 136 braisiers' '. .' ." 136 coarse'.." 133 imported for United States Hxat 643 in bars 135 in forms not otherwise provided for, not manufactured . . .". 13.t in ingots 135 in pigs 135 in plates 135 rolled 136 manufactures of .-. 136 medals 750 old : 134 old, from American vessels 642 ores 132 pipes 136 regains of 133 rods 136 sheathing metal 137 sheets 136 subacetate of 876 Copperas 330 Coral ^ 331 marine, unmanufactured 644 Cordage — tarred 47 untarred, manila 48 nntarred 49 Cordials 1 63 medicinal 479 Cords — cotton 9 gut, for musical instrunients 618 silk :..:: ipo wool, worsted, or mohair 248 Coriander seed 829 Cork bark 332 unmanufactured 645 Cork wood, manufactured .' 645 Corka and cork-bark, manufactured 332 unmanufactured 645 Corn 155 Coro-raeal 161 Corset wire, steel 119 Corsets 333 Cosmetics 348 Cot liottoms 41 Cotswold wool 231 Cotton 646 bed-tickings 4, 5, 6 bobinet ■ 12 braids ..; 12 cords 9 denims 4, 5, 6 drawers, woven or made on frames 10 drillings 4, 5, 6 galloons 9 gimps, : - - - 9 ginghams 4, 5, 6 hosiery 10 Paragraph. Cotton— insertings 12 jeans 4,5,6 laces, colored 9 laces, not colored 12 manufactures of 1. 9| 3 manufactures of, not otherwise provided for , 12 plaids 4, 5, 6 shi^;ts, woven or made on frames 10 thread, not on spools -7 thread, on spools , 8 trimming 12 velvet 11 warps 7 webbing , 534 yai'u, not on spools 7 Cottonades 4, 5, 6 Court-plaster 334 Covers 258 Cow hair, unmanufactured 696 Cow-pox : 648 Co wage down 647 Crash 41 Crayons , 335 Cream-tartar , 336 Crinoline cloth 376 wire, steel 119 Cross-cut saws... 121 Croton bark 573 oil 424 Crown glass, unpolished 28 polished 29 Cubebs 649 Cubic niter '. 760 Cudbear 650 extract of : 784 Culm of coal 320 Curled hair , ^ 375 Curling-stones 651 Curls, hair 375 Currants , - , 338 Curry 652 Currv powders 652 brads 106 nails .' 104 sprigs 106 tacks 106 Cutch 617 Cuttlefish bone ^ 653 Crystals, glass, for watches , 34 Cutlery 337 Cyauite ^ 654 Cylinder, glass, unpolished 28 polished _ 29 ]>. Damage allowance, none to be made for rust of iron and steel 120 on fruit : 361, Dandelion root 263 Dates 339 Deals 214 Denims, cotton 4, 5, 6 Diamond dust , '. . 6.56 Diamonds , 478 rough, or uncut, including glaziers.'. 6.i5 Diaper.s 41 Dice, ivory or bone 394 Discriminating duties on goods the products of countries east of the Cape of Good Hope. &c. Sec. 2501. on merchandise imported in vessels not of the XJjiite.d States, &c. Sec. 2502. Divi-divi , 657 Dolls 340 Domestic articles returned from abroad in the same condition as exported .. 564 exported and returned. Sec. 2500. Dowd, cowage 647 Downs, bed 575 Drag-saws 122 INDEX. a88 INDEX. Paragrwph. Drason's blood 658 Draui^hts. ivory or bone 394 Drawei"!i — cotton, woven or made on frames 10 made on frames -. 318 siik 19U Drawings specially imported for societies: . 789 Dress-goods .^ 246 Dcess-trimrainga, wooli worstedj or mohair, . 948 Dressed fare, on the skin 381 Dried — blood '. 660 bugs 661 flowers 659 pulp 341 Drillings, cotton 4, 5, 6 Drops, medicinal 479 Druggets 256 Drugs — crude, not otherwise provided for 342 for causing abortions. Sec. 2491. Daclc, sail 52 Ducks -■ 41 Dutch metal, in leaf 143 Dye-woods 440 in sticks 601 Dyeing- articles in a crude state for, not other- wise provided for 662 berries, nuts, and vegetables used for, not otherwise provided for 579 Earth, fullers' 20 Earthenware — brown 13, 15 other .-• 15 stilts and spurs used in the manufacture of :.... 847 East India gum 691 Ebony— manufactures of 227 unmanufactured 884 Effects- household, of persous arriving in the United States 879 of American citizen's dyinjf abroad. . 785 personal, .of persons arriving in the United States . . , 879 of American citizens dying abroad. . 785 Eggs 663 silk-worm 838 Elecampane root 664 Embroidery 343 Emery 345 Emery grains 344 Empty barrels and casks 226 Encaustic tiles 346 Endless belts 244 Engravings 290 Envelopes 451 Epaulets 347 Epsom salts 494 Ergot 665 Esparto 666 Essence of ginger , 305 Essences 348 Essential oils 425 Ether 324 spirits of nitric 384 Exhibition, works of art imported for. Sec. 2512. Expressed oils 427, 767 Explosives, gunpowder and other 373 Extract of indigo 435 Extracts 348 medicinal 412 of dye-woods 440 Eyelets 349 Fancy boxes 450 Fans - 350 common pahn-leaf 667 na 668 Paragrwph, Fashion-plates, engraved on steel or wood. . 669 Feathers... i.i 351 Feather-beds 352 Feathers, bed 575 Feldspar 353 Felt, adhesive, for sheathing vessels 670 Feuce-chains ----- 97 Fennel — oil 767 seed 829 Feugreek seed 829 Fibrin, in all forms 671 Figs 354 Filberts 355 Filo.blauks 85 Files 85 Finishing-powder 356 Fir-balsam .-; 568 Fire-arms 420 Fire-clay 18 Fire-crackers 357, 358 Fire-screens 350 Fire-wood 672 Fish- anchovies 159 cans containing ; 146 for bait 674 fresh, for immediate consumption 673 herrings 157 mackerel 157 ■prepared 171 preserved in oil, (except anchovies and sardines) 160 salmon, pickled '. 158 preserved 159 sardines \^% shell 836 the products of Canadianfisheries. Sec. 2506. ■ all, not otherwise provided for 157 Fish-jrlue 717 Fish-oil , 424 the products of Canadian fisheries. Sec. 2506. Fish-skins 359 Fisheries, all products of American 768 Flannels 243 Flax— machinery for the manufacture of 40 manufactures of, or of which flax is com^ •ponent of chief value, not other- wise provided for , 41 manufactures of, like to buriaps, or of which flax shall be the component of chief value, excepting such as may be suitable for bagging of cotton 43 not hackled or dressed 36 hackled, known as dressed line 37 thread 41 twine 41 webbing 534 yarns 41 Flax-seed . -' 406 Flax-slraw 35 Flint and flint-stoues ground 675 Floats 85 Floor-cloth, canvas 44 Floss silks 186,192 Flour- root 813 rye 163 aago 818 Flowers — artificial 351 chamomile 621 crude, for medicinal purposes, not otlier- wise provided for 676 ilried and prepared ^ 6.59 orange 771 Flower-seeds 4 469 Flues- gas 103 steam 103 water 103 INDEX. 389 INDEX. Paragraph. Foil, tin 520 FolisB digitalis 677 Foreigu trade — materials used in building Tessels for tb e. Sec. 9513. materials used in repairing vessels en- gaged in. Sec. 2514. Forest trees, seeds of 830 Eoiintains — the productions of American artists. ... 885 imported for presentation to national institutions, &c BSU Fowls, land and water 582 Frankfort black 476 Freestones 510 French — chalk 21 green 433 Fringes — silk 190 wool, worsted, or mohair 248 Fruitjuice 361 Fruit-planta, for the pnrpose of propagation . (»78 Fruits 361 § reserved in brandy, sugar, or molasses . 327 amage allowance on - 361 Fullers' eai-th 20 Fulminates, fulminatingpovrderis, and arti- cles used for Tike purposes 362 Fur skins, not di'essed 679 Furs- articles made of 363 dressed, on the skin ^ 381 batters', not on the skin 381 Imported by Indians. Sec. 2515. Furniture — unfinished . . -. 224 finished 2-^5 scagliola tops for tables and other . . 496 springs 75 Fusel-oil 364 O. Galanga 680 Gallic acid 263 G-alloons — cotton 9 of gold, silver, or other metal 347 silk " 190 wool, worsted, or mohair 248 Oambo;{e -. 691 Game, prepared 171 Garancine 1 681 Garden seeds 469 Gas retorts , 13 Gelatine 365 Gems 478 specially imported for societies, &c 809 Gentian root, 683 German silver — unmanufactured : . . 141 articles, not otherwise provided for, made of 144 Gilt- ware . . - 472 Gimps — cotton 9 wool, worsted, or mohair 248 Ginger- essence of 205 jiround ■ 203 preserved or pickled 204 Ginger-root 683 Ginghams, cotton 4, 5, 6 Ginseng-root 684 GlaHS — Bohetiiian 34 bottles, filled with articles not other- wise provided for 33 filled with sweetmeats or presei-ves 34 broken and fit only for remanufacture. . 685 compositions of, when set 328 crown, unpolished 28 polished 29 crystals for watches 34 cylinder, unpolished 28 Paragraph. Glass — polished 29 jars, filled with articles not otherwise provided for 33 filled with sweetmeats or presei'ves 34 mjinufaetures of, not otherwise prnvided for 34 mould, not cut, engiaved, or painted. . . 26 paintings on 34 pebbles for spectacles, not rough 34 plain, not cut, engraved or painted. . . 26 , plate, cast, polished, unsilvered 31 silvered '. 32 fluted 30 rolled 30 rough 30 plates or disks for optical instruments . 366 porcelain , 34 press, not cut, engraved, or painted 26 window, unpolished 30 Glauber salts 494 Glaziers' diamonds 655 Gloves — cotton 318 kid or other leather. 367 made of other materials than wool, silk, or linen '. 318 made on frames 318 silk 190 Glue .368 Glue-stock, hide-cuttings, raw, for 700 Glycerine 369 Goat- hair of the 231 manufactures of the hair of 243 Goat skins 240 raw 686 Gold- articles of, not otherwise provided for. . 144 bullion 607 coins 634 medals 750 ore 773 siae 688 sweepings of 855 Gold-leaf. 140 Goldbeaters' — molds 687 ' skins 687 Grain — batley ...^...,.. 154 pearl or hulled 277 oats 156 rice 164 rye 154 wheat 151 Grain-bags— other than of American manufacture .. 40 of domestic manufacture returned from abroad 550 Grain-tin , . . . 866 Granadilla, unmanufactured 884 Granite 510 Grapes 361 Grass 279 sisal 40 Spanish and other grasses for the manu- facture of paper 666 sunn 40 Grass-cloth ^5 Grease 370 for soap-stock, not otherwise provided for 689 Green — French 433 mineral 433 Paris 433 Grenadilla, manufactures of 227 Grindstones, rough or unfinished 371 Ground beans 458 cassia 201 ginger 203 pepper 194 pimento 194 Guano 690 INDEX. 390 INDEX; Paragraph. Gum- amber 549 copal 691 substitute 372 G-ums 691 not otherwise provided for 487 Gun-bl«.eks 215 Gunny-baffs and cloth fit only for remanu- facture 692 Gunny-cloth 44 Gunpowder and other explosive substances. 373 Gun-wads 506 Gut- cat, for musical instruments 618 unmanufactured 619 for whip and other cord.., 693 Gut-cord for musical instruments 618 Guts, salted 694 Gutta-percha, crude 69n manufactured 374 Bl. Hair- all hurse, cattle, unmanufactured 696 bract'lets 375 braids 375 cliains 375 curled 375 manufactures of 375 mauutactures of, not otherwise provided for 376 of the alpaca 231 H.iir of the goat 231 Hair-clotli 376 Hair-dre3sin»;a 348 Hair-oilR 348 Hair-pencils 377 Hair-pins 378 Hairwood sticks 873 Halter-chains 97 Hammers 99 Hams 149 Handkerchiefs of flax, jute, or hemp 41 silk 190 HantUe-holts 841, Slnre Handsaws 83 Harness 319 of teams, of immigrants 555 Hassocks ; ^58 Hat- wire, steel 119 Hat-bodies, of cotton 379 Hats : 289 fur 363 materials for -. 380 silk..-.-. 190 woollen . : ; 243 Hattera' furs, not on the skin 381 Hatters' plush ■. 383 Heading-blocks , : 216 Heading-bolts 835 Hellebore root 698 Hemlock seed aud leaf 640 Hemlock bark 699 Hemp— caqjeting 957 Indian, crude 710 manufactures of, or of which hemp is component of chief value, not oth- erwise provided for ; 41 manufactures of, or of which hemp shall be component of chief value, like unto burlaps 43 manufactures of, or of which hemp shall • be the component material of chief value, not otherwise provided for. 54 substitutes for, like manila, not other- wise provided for 38 used in building vessels in the foreign trade. Sec. 2513. yarn ', : 50 Hemp-seed 383 Hemp-seed oil 324 Henbane leaf 707 Herrings 157 Hide-cuttings, raw, for glue-stock 700 Paragraph. Hide-Tope 701 Hides— of neat cattle, importation of. Sec. 3493. raw or uncured 702 Hinges 101 cast-iron HI Hoffman's anodyne 384 Ho-s— ^ hair : 375 hair of, curled, not fit for bristles 697 Hollow ware 112 Hnues 703 Honey 3K5 Hoods ^89 Hoofs 704 Hoop-iron , 78, 79, 80 Hop I'oots. for cultivation 706 Hops 386 Horn, manufactures of 288 Horn stiips 705 Horns, and horn tips. ..-■ 704 Morse hair, unmanufactured 696 Horseshoe nails 105 Hose — made on frames - 318 made of other materials than wool, silk, or linen 318 ailk 190 Household effects — of citizens of the United States dying abroad .' 785 used abroad 596 Hubs, wIipbI, wooden 216 Huckabacks 41 Human hair. 375 Hyoscyamua 707 I, Ice 708 Icelandic mosa 755 Immigrants, teams of 555 India joints, cut in lengths 713 Indian rubber — articles composed of 388 not otherwise provided for 389 crude, and milk of 709 boots . : : 390 shoes .1 390 webbing 388 India rubber aud silk, manufactures of 387 Indian hemp, (crude drug). 710 Indian red 434 Indians, peltries imported by. Sec. 2515. Indigo V 71 1 extract of, carmined , 435 Ingots — copper in 135 steel in 117 Ingrain carpets 254, 355 Ink . .* 391 powders 391 Inseitings ' 42 cotton 12 Instruments — professional, of persons arriving in the Huit ed States j-79 specially imported for societies 789 Insulators 392 Integiimenta of animals, not otherwise pro- vided for 587 Iodine 393 crude , 713 Ipecac 714 Iridium 715 Iron — acetate of 261 anchors 98 anvils 90 articles of, not otherwise provided for. . 146 band 78, 79, 80 bar 63 bars 70 boiler 71, 72 cables 96 INDKX. 391 INDEX. Paragraph. Iron — cast — veflSels of, not otherwise provided for 109 andirons ' 109 butters' irons 10!) sadirons 109 stoves 109 stove plates 109 tailors' irons 109 butts . -v Ill hiuges Ill pipe 110 castings of, not otherwise provided for. 115 hammered, not otherwise provided for . . 82 hoop ,...78,79,80 in coils, round 74 in pigs 67 liquor 436 malleable, in castings, not otherwise pro- vided for 99 moisic 69 oxide of 636 plate : 71,72 plates, galvanized or coated 130,131 plates, not otherwise provided for 82 round, in coils'. 74 scrap, cast 113 scrap, wrought 114 scroll 78, 79, 80 sheet 76, 77 squares 90 sulphate of 330 taggers' 116 used in building vessels in the foreign trade. Sec. 2513. wire , 73, 75 wrought 95, 82 board nails 102 bolts 102 hinges 101 nuta 100 railroad chairs * 100 rivets 102 spikes 102 tubes .' 103 washers 100 Isinglass. ' 717 latle 718 Italian cloth 246 Ivor,\- — bagatelle balls, chess-balls, chess men, dice, and draughts 394 animal and vegetable, manufactures of, not othta:wise provided for 288 animal and vegetable, unmanufactured. 719 drop black ^ 285 J* Jack-knives 86 Jalap 720 Japanned ware 395 Jars — glass, fiUed with articles, not otherwise provided for 33 filled with sweetmeats or preserves ... 34 Jasmine, oij of 767 Jeans, cotton 4, 5, 6 Jeddo gum 691 Jellies 396 Jet : 397 Jet, unmanufactured 721 Jewelry .' 478 JoSS-Stlck :■:••:.■ 7'22- Juniper, oil of ........ '. 767 berries 723 Junk, old 724 Jute ........'. .-,----. - -40 all other manufactures of, not otherwise provided for 57 butts 40,725 carpeting..' ■-. 257 machinei^y for the manufacture of 40 manufactures of, or of which jute is com- poneijt of chief value, not, other- wise provided for 41 Paragraph. Jute — ' manufactures of, or of which jute is com- ponent of chief value. like to bur- taps 43 yarns . , 56 K. Kaoline 19 Kelp 726 Kid gloves 367 Kirschwasser 63 Knit goods 243 Knives — pen ...'.■ 86 .lack 86 pocket 86 Kryolite 727 Kyanite 654 li. Lac 728 spirits : 729 sulphur ■. 730 Laces — cotton, colored 9 cotton, not colored ^ 12 gold, silver, or other metals 347 silk ; 190 . thread 42 Lactarine 539 Lake — carmine 432 wood 447 Lamp-black 437 Lauce-wood, unmanufactured 884 Lard 153 Last-blocks ■ -. .-. 216 Laths 220 Laurel beri'ies 723 Lava, unmanufactured 731 Lavender, oil of . .-. 767 Lawns 41 Lead — ^ acetates of-.-.-.- -. 261 articles of, not otherwise provided for.. 146 in bars 125 in pigs- 125 in sheets, pipes, or shot 123 nitrate of •. 398 old scrap 126 ore '. 424 white or red 439 Leather — articles of, or of which leather is a com- ponent. ..'.-....■...-. 399 belting 399 bend _. 399 enameled 400 gloves -367 patent 400 scrap, old ^ 732 sole : 399 tanned, not otherwise provided for 401 upper, of all kinds 399 Leaves — all, not- otherwise provided for 733 crude, for medicinal purposes, not other- wise provided for 676 rose 814 Leeches *. 734 Leicester wool 231 Lemon juice 402 Lemon peel, crude 770 Lemons 261 Libraries 596 Lichens ..-. 738 Licorice 403, 404 Licoriee root 735 Life-boats and life-saving apparatus, speci- ally imported ■.: -. 736 Lignum-vitse, unmanufactured 884 Lima bark 573 Lime 405 acetate of 2^1 borate of 59^7' INDEX. 392 INDEX, Paragraph. Lime — * chloride of 624 citrate of 626 sulphate of, nuground 792 Lime-juice ^ 402 Limes _ 361 Lincolnshire wools 231 Linen — thread 41 twine 41 pack-thread 41 yams 41 Linens 41 Liniments 479 Linseed 406 Linseed or flaxseed oil 424 Liqueurs 63 Liquors — ahsinthe 63 ale _ 65 arrack 63 beer 65 bitters, containing spirits and not other- wise provided for 63 brandy ', 60, 61, 64 champagne 60 cordials 63 kirschwasser 63 liqueurs 63 ratafia porter 63, 65 sparkling wines 60,63 spirits manufactured from grain or other material and not otnerwise pro- vided for 61, 64 still wines 59 in bottles 59 in casks 58 wines in bottles 59 in casks ,... 58 vermuth 66 Litharge 439 Lithographic stones, not engraved 737 Litmus ..: 738 Loadstones 739 Locomotive tires 94 Logs and round unmanufactured timber, not otherwise provided for 740 Logwood 440 Looking-glass plates 32 Lumber 214, 215 -the products of the forests of Maine, &c. Sees. 2508, 2509. used in building vessels in the foreign trade. Sec. 2513. Lye, of wood ashes 882 int. Macaroni 741 Mace 196 oil of 767 Machinery — formanufactureofbeet-sngar. Sec. 2510. for repair. Sec. 2511. for the manufacture of flax, jute, or ramie 40 Mackerel 157 Madder 742 Magnesia^ acetate of : 261 carbonate and calcined 407 Magnets 743 Mahogany — manufactures of 227 unmanufactured 884 Maize - 155 Malacca joints 712 Malleable iron in castings, not otherwise provided for 99 Malt 408 Manganese, oxide and ore of 744 Mangoes 361' Manna 745 Mantels, slate 7 Mantillas, silk 190 Paragraph. Manufactured articles not otherwise pro- vided for. Sec. 2516. Manulactured tobacco not otherwise' pro- vided for 209 Manu factures — of bone 288 of brass, not otherwise provided for 146 of cedar wood 227 of cotton 1, 2, 3 of cotton, not otherwise provided for. . . 12 of ebony , 227 of jute,'flax, or hemp, or of which jute, flax, or hemp are components of chief value, not otherwise provided for 41 of jute, flax. 01' hemp, or of which jute, flax, or hemp shall be component material of chief value, like to burlaps 43 of fur 363 of glass, not otherwise provided for 34 of graitadilla 227 of hair ■. 375 of hair, not otherwise provided for 376 of the hair of the alpaca 243 of the hair of the goat 243 of hemp, or of which hemp shall be the component material of chief value, not otherwise provided for 54 of horn . - 288 of iron, not otherwise provided for 146 of ivory *. . . 288 of jute or sisal grass, not otherwise pro- vided for 57 of lead, not otherwise provided for 146 of mahogany 227 of paper 449 of pewter, not otherwise provided for. . 146 of rose-wood 227 of satin-wood 227 of silk, not otherwise provided for 192 of slate, all 17 of steel, or of which steel shall be a com- ponent part, not otherwise pro- vided for 91 of tin, not otherwise provided for 146 of wood, or of which wood is component of chief value 227 of woolen, in whole .or part, not other- . wise provided for » . . . 242 of worsted 243 Manure, substances expressl,y used for 853 Manures, guano and other animal 690 Manuscripts 746 Maps— for the use of the United States 593 specially imported by societies 594 Marble 409 Marrow, crude 747 Marsh mallows 748 Matico-leaf 749 Matting 411 Mats 258 of cocoa-nut 410 made of flags, jute, or grass 411 Meats — bacon .' 149 beef 148 hams 149 prepared 171 pork 148 Medals — cabinets of 610 of gold, silver, or copper 750 Medicines, proprietary 479 Medicinal preparations, not otherwise pro- vided for. . . : 412 Medicinal waters 416 Meal — com 161 oat 162 Meerschaum : 751 Meerschaum pipes - 467 Melado ...t s'. 183 INDEX. 393 INDEX. Paragra/ph. Mercurial preparations, not otherwise pro- vided for 413 Merino wool 930 Metal — bronze, in leaf 143 copper sheathing 137 Dutch, in leaf 143 silver-plated 145 type 525 thread 292 Metals — unmanufactured, not otherwise provided for 147 articleis of metals other than gold, silver, copper, platina, and steel, not otherwise provided for 146 Mica, and mica waste 752 Milk— of India-rubber 709 preserved or. condensed 168 sugar of 854 Mill cran k s, of wrought iron 95 Mill-irons, of wrougbt-iron 95 Mill saws 122 Mineral — blue 433 green 433 kermes 415 substances, crude, not otherwise pro- vided for 414 waters 416 waters, not artificial 753 ■ Mineralogy, specimens of 845 Mint, copper imported for the United States . 643 Mirrors, plates for, 32 Mits, silk 190 Models of inventions, &c 754 Mohair 243 twist of, and silk 188 Moisic iron 69 Molasses 182, 183 Mold glass, not cut, engraved, or printed. .. 26 Molds, gold-beaters' 687 Monuments. Sec. 2512, K. S. Morphia 417 Mosaics 478 Moss — Icelandic and other mosses, crude 755 used for beds and mattresses 756 Mother of pearl 782 Mungo 241 MnQJeet 742 Murexlde, (a dye) '. 757 Muriate of potassa .' 798 Muriatic acid . . - 1 535 Musie 418 Musical instruments 419 cat-gut strings for 618 Mnsk, crude 758 Muskets 420 Mustard 421 Mustard-seed, brown and white - 759 Myrrh 691 Myrtle sticks , 873 Nails — board 102 cut 104 horseshoe 105 Naphtha -' 424 Natural history, specimens of 845 Neat cattle, impoitation of, and the hides of. Sec. 2493. Neat's-foot oils 424 Needles 422 for knitting or sewing machines 89 Nets, head, wool, worsted, or mohaar 248 alloy of. withfcopper 138,139 oxlAe 139 Nitrate— of lead 398 ' of soda : 760 Nitric acid 262 not chemically pure 535 Fix^agraph. Nitric ether, spirits of .'. 384 Nitro-picric acid 535 Nutmegs 197 Nuts— Bi-azil 762 cocoa - 762 filbeits..., 355 palm 780 pea : 458 walnuts 355 wrought-iron 100 of all kinds, not otherwise provided for. 423 for dyeing, not otherwise provided for. . 579 Nut-galls 761 Nux vomica 763 O. Oak bark 764 Oakum 765 Oar-blocks 216 Oatmeal 162 Oats ..'. 156 Obscene books, pamphlets, pictures, papers, &c. Sec. 2491. Ochres 441 Oil- ambergris 767 aniline, crude ■ 553 ' animal, not otherwise provided for 424 anise-seed '. 767 bay 427 bergamot 767 caraway 767 cassia 767 castor 424 cenne 424 chamomile 767 cinnamon 767 coal 424 cotton-seed 424 cioton : 424 fish 424 the products of American fisheries . 768 illuminating 424 juniper 767 laurel 427 mace 767 mustard, not salad 427 neat's-foot 424 bf almonds : 767 of amber 767 of bay-leaves 425 of cloves 424 of cognac 424 of cubebs 425 of flaxseed 424 of hempseed : . 424 of lemons 425 of linseed 424 of mirbane 426 , of orange 425 of rapeseed 424 olive , ; 424 olive, not salad ._ 427 palm and cocoa-nut '. 778 poppy 767 salad ■ 424 spermaceti 424, 768 the product of American fisheries . . 768 valerian 767 whale 768 the product of American fisheries/, 768 Oil-cake 766 Oil-cloth foundations 44 Oil-cloths 259 Oil-seeds 383 Oil-silk-cloth 260 Oils- essential or essence 425, 767 fixed or^xpressed 427, 767 Ointments . . ^ 479 Olive-oil 424 Olives 769 Opium . , 428 INDEX. 394 INDEX. Paragraph. Optical instruments, glass plates or disks for 366 Orange- buds and flowers 771 oil of 425 Oiauge-peel, crude 770 Otaiige-wood sticks 873 Orauges 361 OrchU 77:3 Ore- antimony 558 coitalt 629 copper 132 gold 773 manganese 744 silrer 773 Oi leaus 556 Ornaments, silk, for drosses, &c 191 Ufpimeut 774 Oiris-root 716 Osier 429 O-siiiium 775 Ostrich feathers 351 Ottar of roses 767 Oxalic acid 535 Oxide— or irou 636 of manganese 744 of strontia 852 of tin 520 of uranium 874 of zinc 448 Oxidi zing-paste 776 P. Pack-thread 41 not olh-erwise providud for 522 Packing-boxes 226 Paddings 41 Paddy 165 Painted vt'lvfts 530 Painters' colors 447 Pniu tings — OQ glass or glasses 34 not otherwise pro\'ided for 430 imported for exhibition. Sec. 2512. specially imported for societies 789 the productions of American artists . . . 885 imported for presentation to national in- stitutions, itc 866 Paints 431, 447 Palings , 219 Palladium 777 Palm leaf; unmanufactured 779 Palm-leaf fans 667 Palm nuts 780 oil 778 Pamphlets 290 Pantaloon-stuffs 4, 5, 6 Paper 449, 452 boxes 450 grasses for the manufacture of 666 woods for the manufacture of 883 Paper-stock, crude, of every description 781 Paper-waste 806 Papier-raach6 453 Paiian ware — gilded, ornamented, or decorated 14 plain w;liite and not decorated 15 Paraffine - - 454 Parasols, and parts of 526,537 Parchment 455 Paris green '433 Paris white 23 ground in oil 25 Partridge-wood sticks 873 Paste- Brazil 599 compositions of, when set 328 Patent medicines 479 size 456 Paving-stones, not otherwise provided for.. 457 Peanuts 458 Pearl, mother of 783 Pearls 478 Paragraph. Pebbles- tor spectacles 600 glas.s for spectacles, not rough 34 Pelerines, silk 190 Pellitory root 783 Peltries imported by liidiaus. Sec. 2515. Pen-holders 462 Pen-tips , 462 Pencils — hair 377 lead, not in wood 460 ^ slate 17 wooden, filled with lead or other mate- rials 459 Penknives 86 Pens, metallic 461 Pejjper — black, white, red, and cayenne 193 ground ' 194 Percussion caps : 463 Pfrfumes 348 P«ric)dicals 290 Persis 784 Porsunal effects — of citizens of the IJuited States dying abroad 785 of persons arriving in the United States 879 Peruvian bark 573,786 Petroleum -. 424 domestic, barrels filled with, exported and returned 571 Pewtei' — ai tides and raannfactures of, not other- wise provided for 146 old 787 Phanglein 788 Philosophical apparatus — specially imported for societies 789 instruments 464 Phosphates, crude, for fertilizing 790 Pickets 219 Pickles 166 Picric acid 535 Pictures, obscene. Sec. 2491. Piece silks 189 Pig-iron .■ 67 Pigs- brass in 142 copper in 135 lead in 125 spelter in 127 tin in ^ 866 tutenegue in 127 zinc in 127 Pills 479 Pimento 193 ground 194 sticks 873 Pine clapboards 222 Pine-apples 361 Pind 465 hair 378 Pipe-clay 18 Pipe, cast-iron, steam, water, and gas 110 Pipes — copper 136 lead ::'. 123 smoking 467 parts and fixatures , 466 Pit-saws 122 Pitch 468 Burgundy 608 Plaids, cotton 4, 5, 6 Plain glass, not cut, engraTed, or painted.. 26 Planks- sawed 214 ship 215a Plantains 361 Plants '..L 469 crude, for medicinal purposes, not other- wise provided for 676 fruit, for purposes of propagation 678 imported liy; Department of Agriculture or United States Botanic Garden. 791 vanilla 574 INDICX. 395 INDEX. Paragraph. Plaster of Paris 471 ungrouud 79:2 Plasters : 479 Plate-glass, cast polished, unaiivered 31 cast polished, silvered 33 fluted ;iU rolled 3U rough 30 Plate-irou 71,7'^ Plated ware 412 Plates- copper in , 135 eugraved, of steel : . , 473 engraved, of wood or other material 473 fashion, engraved ". ti69 ^ iron, galvanized or coated 130, 131 looking-glass 3-^ rolled, copper in 13b tin in lay tin, galvanized or coated 130, 131 Platina — articles of, not otherwise provided for. . 144 unman ufactured 793 Platinum vases, urretorts, for chemical uses. 794 Playing-cards 474 Plumbago 795 Plums 475 Plush, hatters' 382 Pocket-books 309 Pouket-kuives bti Polish ing-powdei'B 470 Po lis hmg -stones 796 Pulypodium 797 Pomades 34B Pomegranate bark 573 Pongees, silk 190 Poplar, for the manufacture of paper 8ti3 Poppy, oil of 767 Porcelain glass 34 Porcelain ware — gilded, ornamented, or decorated 14 plain white, and not decorated 15 Pork 14b hams, hacou 149 lard 153, 146 Porter 65 Posts, wooden 216 Potasaa — acetate of 261 muriate of 798 Potash 477 Potatoes 169 Poultry, prepared. 1 171 Powders 479 Precious stones 478 Preparations — meflicinal, not otherwise provided for . . 412 of which distilled spirits is component of chief value 62 Preserves — bottles or jars containing 34 fruit, in brandy, sugar, or molasses 327 Press-fflass, not cut, eugraved, or painted . . 26 Printed matter S90 Priuted velvets 530 Printers' ink 391 Professional hooks, implements, and instru- ments of persons arriving in the United States 879 Proprietary medicines 479 Protoxide of strontium 852 Prunes 339 Prussian blue 433 Pulp, dried 341 Pulu 799 Pumice and pumice-stones 800 Putty 480 Quassia wood , 801 Quick-p;rass root 803 Quicksilver 481, 803 QuilJabark , 573 Paragraph. Quills '. 804 Quinine 482, 805 Quoits r 651 R. Rags of cotton, linen, jute, hemp, &c 806 Hags, ,not otherwise provided for 483 woolen 241 Kailroad chairs 100 ties, of wood 807 Railway bars- iron..'. 70 steel 92 in part 93 liaiaina 484 liamie, machinery for the manufacture of. . 40 Kapeseed 383 oil 324 Kasps , 85 Katafia 63 Kattan 485 Rattans, unmanufactured 808, Ready-made clothing 318 composed wholly or in part of wool, , worsted, &c - 247 Red- chalk 21 Indian 434 lead 439 pepper 193 precipitate 486 Venetian . : 447 Reeds 485 unmanufactured 808 Regalia specially imported for societies, &c . 809 Regiilus df copper 13^ Rennets, raw or prepared 810 Repair, machinery for. tiec. 2511. material for the, of vessels in the foreign trade. Sec. 2514. Resin of scammony 827 Resins 487 crude, not otherwise provided for 811 Retorts — gas - 13 platinum, for chemical uses 794 Rhubarb 812. Ribbous, silk 189 Rice 164 Rifles; 42a Ringlets, hair ..i 375 Rivets 102 Roehelle salts 488 Rocou -■ 556- Rods, copper 136 Rolled plates, copper in 136 Roman cement 1 489 Roncou 55& Root-flour 813 Roots— alkanet - 542 ' angelica 552 belladonna - 576- bulbous, not otherwise provided for 301 China - - 623- cinchona 625 coliimbo 63& contrayerva 641 crude, for medicinal purposes, not other- wise provided for 676 elecampane 644 gentian 682 ginger ■ 683 ginseng 6tf4 hellebore 69& hop 706 imported by Department of Agriculture or United States Botanic Garden. 791 licorice 735 orris 716 pellitory 783 quiok-grass 802 sassafras 824 INDEX. 396 INDEX. Paragraph. P^ose leaves ^ 814 pink 447 wood, manufactures of 227 wood, unmanufactured 884 Koses, ottar of 767 Kusin 487 KotteiiHtone 815 Hound iron, in coils 74 Rubies ' 478 Rugs 258 Rye 154 Ryeiiour 163 S. Saddlery 319 Sad-irous , 109 Safflower 816 Saffrou 816 cake 817 Saffo and sago-flour 8iy Sail-duck — 5^ Sails, canvas for 52 St. John.'s beans 819 Sal soda 491 Salacine 920 Salep 821 Saleratus 490 Salmou — pickled 157 preserved 158 Salt 493 Salted guts 694 Saltpeter 493 Salts— black 585 epsom 494 glauber 494 of iodine :i9:^ of mori}hia 417 of quinine 482 of tin 520 preparations of 494 rocheJle 488 Salves 479 Sandal-wood 822 Sandaric 691 Sandstone 510 Santouine -495 Sardines 159 SarBa})arilla, crude : 823 Sassafras bark and root 824 Satin-wood- manufactures of . . .'. 227 unman ufactared 884 Sauces of all kinds, not otherwise provided for 166 Sauerkraut 825 Sausage-skins 826 Sausages, bologna 588 Saws — back 84 crosscut 121 drag 122 hand 83 mill 122 pit 122 Saxony carpets 250' Scagliola tops for tables, &c 496 Scammony 827 Scarfs, silk 190 Scientific apparatus, specially imported for societies 789 Scrap, lead 126 Scrap-iron — cast 113 wrought 114 Screens 258 Screws 108 bed 101 wood 107 Scroll-iron 78, 79, 80 Sea-weedf not otherwise provided for 828 Sea-weeds, used for beds and mattresses 756 Sealing-wax 497 Fa/ragraph. Seeds^ all other, not otherwise provided.for 469 aniae 830 annatto 557 cauai'y 830 caraway 829 eardamon 829 chia 830 coriander 1 829 crude, for medicinal purposes, not other- wise provided for 676 cummin 829 fennel 829 fenugreek ." 829 flaxseed 406 flower 469 forest-trees ^-30 garden , 469 hemlock 640 hemp 383 imported by Department of Agriculture 01- Uiiited States Botanic G-arden. 791 linseed 406 mustard, brown and white 759 oil, except linseed or flaxseed 383 rape : - 383 sesamum 830 sugar-beet 470, 831 sugar-cane 830 worm 887 Seines 51 Senegal gum 691 Senna, in leaves 832 Sesamum seed 830 Sewing-silk 187,192 Shaddock 498 Shaddocks 361 Shale, bituminous coal and 320 Shark-skins 833 Shawls — silk 190 , woolen 242 Sheathing metal 137 used in building ships in the foreign trade. Sec. 2513. • Sheathing paper 449 Sheep-skins 240 Sheet-iron 70,77 Sheetings 53 Sheets — copper in 136 lead in 123 spelter r 128 steel in 117 tin in 129 tutenegue in 128 zinc 128 Shell boxes 309 Shell-fish .' 836 Shellac ..'. ^ 691 Shells- almond 544 manufactures of 499 all, unmanufactured 834 unmanufactured 868 Shingle-bolts 835 Shingles 221 Ship-planking 215a, 841 Ship-timber 740 Shirts- cotton, woven, or made on frames 10 made on &ames 318 silk . . . -• 190 Shoddy 241 Shoes," India-rubber 390 Shocks— of domestic manufacture returned from abroad as Ijarrels or boxes 550 sugar-box 226 Shot, lead 123 Shrimps 836 Side-arms, not otherwise provided for 500 Silicates, of soda and other alkalhie silicates . 504 Silk- aprons 190 INDEX. 397 INDBX. Paragraph. Silk- ^ braids 190 buttons.'- 191 clothing 190 cords 190 floas 184.192 fringes 190 galloons 190 glovea 190 in tlie gum, not more advanced than sin- giea, tram, and thrown or organ- zine 184, 192 manufactures of, not otherwise provided for 192 ornaments for dreaaes, &c 191 raw 8^7 sewing 187, 192 spun ■ 184,192 stockings 190 suspenders ■- 190 tassels 190 trimmings 190 twiat 188 watch-chains 190 webbing 190 Silk -velvets 189 Silk-worm eggs 838 Silla 848 Silver- articles of, not otherwise provided for. . 144 huUion 607 coin. 634 German, unmanufactured 141 articles, not otherwise provided for, made of 144 raeduls 750 ore 773 Sweepings of ." 855 Silver-leaf. 140 Siver-plated metal 145 Similitude, non-enuraerated articles which bears a, to enumerated articles. Sec. 2499. Sinking birds 583 Sirups 479 Siaaf grass 40 all other manufactures of, not otherwise provided for 57 Size, gold -, 688 Skates 501 Skeins, silk span in 184, 192 Skeletons 839 Skins 399-401 calf 399 dressed and finished, not otherwise pro- vided for 399 dried, aalted, and pickled 8^0 enameled 400 fiijh 359 for morocco 399 fur, not dressed 679 goat 240 goat, raw - 68ti goldbeaters' 687 japanned 400 sausage 826 shark -■ 833 aheep 240 tanned, not otherwise provided for 401 unmanufactured 702 wool on 239 Skirts 947 Slate— • chimn^py pieces 17 mantels 17 siab^i for tables 17 all other manufactures of 17 Slate-pencils 17 Slates 17 Sledges 99 Slit rods 81 Smalts' 502 Smokers' articles 466 Snails.: 842 Snuflf 210 Fa/ragra/ph. Soap-stock, greaae for, not otherwise pro- vided for 689 Soap-stocks ^ 843 Soaps 503 Socks, made on frames 318 Societies — philouupbical and scientific apparatus, tnatrumenta, statuary, paintings, ifcc, specially imported for 789 regalia, gems, statues, and specimens of sculpture, specially imported for 809 woi'ks of art imported for exhibition by. Sec. 2512. Soda — acetate of 261 bicarbonate of 49Q caustic 504 nitrate of 760 sal- 491 ash 491 silicate 504 all carbonates of 504 Spanish brown ... 1 ., - . 441 grass 666 Spar ornaments 264 Spai-terre, for making or ornamenting hats.. 844 Specimens of natural history, botany, or mineralogy .'- 845 Spectacles, pebbles for 600 Spelter- in block 127 in pigs 127 in sheets 138 Spermaceti 424 the product of American fisheries 768 Spices— caasia, cassia vara 200 buds 201 firound ; - . 201 cinnamon 195 cloves ". 198 clove-stems 199 ginger, ground 203 , preserved or pickled 204 essence 205 mace Vt)& nutmegs 197 pepper, white, red, black, and Cayenne. 193 ground 194 pimento .' 193 ground 194 all other 202 Spikes 103,104 Spirits- lac 729 manufactured or dlatiiled from §rain or other materials, not otherwise pro- vided for 61 of nitric ether ' 384 Sponges 505 Sprigs, cut 106 Sprinjia, furniture 75 Spruce clapboards 223 Spuu silk 184, 192 Spunk 846 Spurs used in the manufacture of earthen ware, &c 847 Squares, iron 90 Squills H48 Starch , 507 bui-nt 373 Statuary — imported for exhibition. Sec. 2512. specially imported for societies 789 the productions of American artists 865 imported for presentation to national institutions, &c i. 886 not otherwise provided for 430 Statues specially imported for aocieties,'&c. 789, 809 Stave-bolta 835 Stavea 508 for pipes, hogsheads, and other casks. . . 217 not otherwise provided for 216 Staves-acre, crude 849 INDEX. .3i)8 INDEX. Paragraph. Steel- bars, lailway 93 in part 93 Bessemer 93 in bars 117 in coils 117 in ingots ,.. . 117 in sheets 117 in any ibnn, not otherwise provided for. 120 manufactui-es of, or wMch steel shall be a componeut part, not otherwise provided for 91 plates, engraved 473 wire 117,118,119 Stems, tobacco 208 Stereotype plates 509 Sticks, umbrella, crude 873 Still wines — in casks 58 in bottles 59 Stilts used in the manufacture of earthen ware, &c 847 Stockings- made, uf materials other than wool, silk, or linen 318 made on frames 318 silk 19U Stones— bezoar 580 building or monumental 510 burr, in blocks 609 manufactured 303 clitf, unmanufactured 620 tlint, ground ■ 675 freestone 510 granite 510 thographic, not engraved 737 loadstones 739 paving 457 polishiug 796 precious , 478 pumice 800 sandstone 510 whetstones 703 Stone-ware — Lomiuon 13 not ornamental 13 above the capacity of ten gallons 16 Storax 850 Stoves 109 Stove-plates ■. 109 Straw — articles of, not otherwise provided for. . 279 baskets 279 unmanufactured 851 Strings — cat-gut, for musical instruments 618 whip-^ut or cat-gut, not musical — ... 511 Strontia — acetate of : 261 oxide of 852 Stryax 850 Strychnia 512 Strvcbniue 513 Stiiffetl birds 581 Succinic acid 535 Sagai- 173-178 of milk 854 Sugar-beet seed 470,831 Sngar-box shocks 226 Sugar-candy, not colored 179 Sugar-cane' seed 830 sirup of, juice of 183 Sulphate — of alumina 267 of iron 330 of lime, ungrouud 792 of zinc 531 Sulphur 514 lac 730 Sulphuret of antimony 558 Sulphuric acid 535 fuming , 262 Sumac 442 Sunn grass 40 Paragraph. Sun-shades and parts of 526, 527 Suspenders — composed wholly or in part of India-rub- ber, not owierwise provided for. . . 388 silk 190 Sweepings of silver or gold 855 Sweetmeats 327 bottles or jars containing 34 Swords 88 blades 87 Sirup of sugar-cane juice 183 T. Tables, composition tops for 329 Tacks, cut., . 106 Taggers — iron 116 tin 120 Talc 856 Tallow 515 Tamarinds 1 857 Tampico fiber 718 Tauk-bottoms 183 Tannic acid 262 Tannin 516 Tanning, articles in a crud^ state for, not otherwise provided for 662 Tapers 307 Tapioca 858 Tar 517 Tartar-emetic 518 Tartaricacid 263 Tassels 248 silk 190 Tea 859 plants 860 Teams, of immigrants 555 Teasels 861 Teeth- manufactured 519 unmanufactured 862 Temetin 128 Terra alba, aluminous 863 Terra japonica 864 Thread— - cotton, not on spools 7 tlax and linen 41 lace 42 metal 292 pack 522 Three-ply carpets 254 Thyme, oil of 767 Tica, crude 865 Tiles- encaustic 346 fire brick, roofing, and paving, not other- wise provided for 213 Timber — hewed or sawn 212 squared or sided, not otherwise pro- vided for 213 round, unmanufactured, not otherwise provided for , 740 ship 740 Tin- articles of, not otherwise provided for. . 146 in pigs, bars, or blocks, grain 866 iu plates or sheets 129 muriatic 520 oxide 520 plates, galvanized or coated 130, 131 aaltsof. 520 taggers ., 129 Tin-foil 520 Tinctures 479 Tires, locomotive 94 Tobapco — cheroots 206 cigarettes . .- 206 cigars 206 in leaf, unmanufactured 207 manufactured, not otherwise provided for 209 snuff 210 INDEX. 399 INDEX. Tobacco — stems 208 unmanufactured, in leaf 207 not otherwise provided for 211 Toilet- waters 34S Tonic.-* ; 479 Tonka beans 867 Tools of trade of persona arriving in the TJnited States 879 Torney carpets 250 Tortoise and othet shells, unmanufactured. 868 Tow, of flax or hemp 39 Toys 521 Trace-chains 97 Trees — forent, seeds of 830 fruit 469 imported by Agricultural Department or United States Botanic G-arden. 791 lawn 4G9 ornamental 469 shade 469 Trimming cotton 12 Tiimmings — dress, wool, worsted, or mohair 248 silk 190 Tripoli 869 Troches 479 Tubes- gas io;j ■ steam 103 water 103 Turbans, silk 190 Timber, used in building wharves, &c 212 Turmeric 870 Turpentine 523 Venice 875 Turtles 871 Tutenegue — - - in blocks .- 127 in pigs ..\ 127 in sheets 128 T win e 41 not otherwise provided for 522 Twist- silk ■- -. 188 mohair and silk 188 Type metal 524 Types 524 old, fit only for remanufa6ture 872 IT. TJltramarine 443 Umber *. . . 444 Umbrella sticks — % bamboo 569 crude 873 Umbrellas and parts of 526, 527 United States — articles imported for the use of 565 books, piaps, and charts for the use of. . 593 Unmauufactured articles, not otherwise pro- vided for. Sec. 2516. Unmanufactured metals, not otherwise pro- vided for 147 ' Uranium, oride of 87^ V. Vaccine virus 648 Valerian, oil of 767 Vandyke, brown 445 Vanilla beans and plants 574 Varnish 528 Vegetable ivory, unmanufactured 719 Vegetable substances — used for beds and mattresses 756 not enumerated, used for cordage 40 Vegetables — for dyeing, not otherwise provided for. . 579 not dtheriyise provided for 170 prepared 171 Veils, silks 190 Vellum 529 Faragro/ph. Velvet- carpets 250, 252 cotton 11 pi-inted or painted : 530 Velvets — silk ] 89 silk component of chief value 1^9 Venetian carpets 254, 255 red 447 Venice turpentine 875 Verdigris , 876 Vermicelli 741 Vermilion 447 Vermuth 66 109 for the foreign trade, mateiials for the building of. Sec. 2513. materials for the repairs of. Sec. 2514. not of the United States, goods imported in. Sees. 2497, 2502. of cast iron, not otherwise provided for. Vestings, silk 190 Vinegar 172 Vitriol : 531 green . , 330 Vulture feathers 351 Wads, sporting-gun "Wafers Wagon-blocks Walnuts Ware — Brittannia brown earthen china, gilded, ornamented, or decorated . plain white, and not decorated Hollow, glazed, or tinned - gilt plated parian, gilded, ornamented, or decorated . plain white, and not decorated porcelain, gilded, ornamented, or deco- rated plain white, and not decorated stone, common not ornamented above the capacity of ten gallons Warps, cotton .' Washed wools Washers, wrought-iron Waste — of any kind, fit only for the manufact- ure of paper .' not otherwise provided for woolen Watch-cases movements, &c., foreign, simulating the trade-mark of, of a domestic manu- facturer. Sec. 2496. Watch-chains, ailk Watches, and parts of Water-colors Waters- mineral or medicinal - mineral, not artificial Was— bay or myrtle, Brazilian and Chinese. .. bees sealing '. Wearing apparel of persons arriving in the United States. Webl)in!< .' India-rubber of cotton, flax, or other material, not otherwise provided for. . . : silk Whalebone, unmanufactured Whale-oil the product of American fisheries Wheat Wheels, hubs for, wooden Whetstones White, enameled 506 877 216 355 296 13 14 15 112 472 472 14 15 14 15 13 13 16 7 233 100 806 532 241 533 190 533 446 416 753 878 282 497 247 879 248 388 534 190 880 424 768 151 210 703 432 INDEX. 400 INDEX. Paragravh. White- lead 439 lime 432 pepper 193 gatin 432 vitriol 531 "Whiting 23 ground in oil 24 Willow : 429 Wilton carpets 250 Window-glass, unpolished *. . . 28 Wines — in bottles 59 in casks 58 in casks, still 58 sparkling 60 Wire- corset, steel 119 crinoline, steel 11 9 hat, steel 119 iron 73,74 furniture springs 75 rope. Page 6. steel 117,118,119 Wood 881 box 884 Brazil 601 cedar 884 cork 645 dye, in stick? 601 ebony , 884 fire ' 672 for the manufacture of pajter 883 granadilla 884 lake 447 lance 884 lijrnam-vitse 884 mahogany 884 manufactures of, or of which, wood is chief component material 327 qnassla 801 railway-ties 807 rose 884 sandal 822 satin, unmanufaotured 884 unmanufactured, not otherwise pro- vided for 228 Wood-ashes, and lye of 882 Wood-screws 107 Wool- clothing 230 manufactures of, in whole or part, not otherwise provided for 242 Woolen — cloth 242 hats 243 rags 241 shawls 242 waste 241 yam 243 Wools- Canada long 231 Paragraph. Wools- carpet 232 combing 231 Cotswold 231 Leicester 231 Lincolnshire 231 merino 230 meatiza, metz or metis 230 of the first class .232, 234 of the second class 235, 236 of the third class 237,238 on the skin 239 washed 233 Works of art — imported for exhibition. Sec. 2512. the production of American artists 885 imported for presentation to national in- stitutions, &o 886 Worm-gut. for whip and other cord 693' Worm-seed 887 Worsted — manufactures of 243 yarn 243 Wrappers, cigarette 206 Wrecks, merchandise recovered from. Sec. 2507. Wrought scrap iron 114 Wrought iron 82, 95 nuts 100 railroad chairs 100 washers 100 hinges 101 board nails, spikes, rivets, bolts 102 scrap 114 tubes and fines 103 X. Xylonite 888 S^lotUe 888 IT. Yams 889 Yarn, cotton, not on spools 7 hemp 50 Yarns — flax 41 lute 56 linen 41 woolen and worsted 243 Yeast cakes " 890 ZafFer 891 Zinc — • iBMil in blocks 127 in pigs 127 in sheets 128 acetate of 261 oxide of 448 sulphate of 531 o,. 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