HJ 6085 legrlj""""'"""-"'™''' !Il^S:!^°I.!894 and 1897 on imports New York State College of Agriculture At Cornell University Ithaca, N. Y. Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924014051415 THE TARIFFS OF 1894 AND 1897 o» IMPORTS INTO THE UNITED STATES, XSD CUSTOMS ADfflNISTRATIVE ACT OF JUNE 10, 1890, WITH AMENDMENTS TO SECTIONS 7 AND 11. IISTDEXED. WASHINGTON": GOVBENMENT printing OFFIC3. 1897. THE TARIFFS OF 1894 AND 189T ON IMPORTS INTO THE UNITED STATES, CUSTOMS ADMINISTRATIVE ACT OF JUNE 10, 1890, WITH AMENDMENTS TO SECTIONS 7 AND 11, INDEXED. WASHINGTON: GOVERNMENT PRINTING OFFICE. 1897. Treasury Department, Document No. 1953. Office of Secretary, Difision of Customs. THE T^HIFF ON IMPORTS INTO THE UNITED STATES AND THE FREE LIST AS CONTAINED IN ACT OF AUGUST 28, 1894. SCHEDULES. Page. A. Chemicals, Oils, and Paints 7 B. Earths, Earthenware, and Glassware 10 C. Metals and JIanufacti'res of 14 D. AVooD and JIanufactures of 20 E. Sugar _ 20 F. Tobacco and Manufactures of 21 G. Agricultural PRODUcts and Provisions 22 H. Spirits, AVines, and other Beverages 25 I. Cotton Manufactures 26 J. Flax, Hemp, and Jute, and Manufactures of 30 K. Wool, and Manufactures of 31 L. Silks and Silk Goods 32 M. Pulp, Papers, and Books 33 N. Sundries 34 Free List 38 Internal Revenue 55 5 [Public— No. 227.] An Act To redwoe taxatioa, to provide revenue for the Government, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the first day of August, eighteen hundred and ninety-four, unless otherwise spe- cially provided for in this Act, there shall be levied, collected, and paid upon all articles imported from foreign countries or withdrawn for consumption, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely : Schedule A. — Chemicals, Oils, and Paints. Acids. — 1. Acetic .or pyroligneous acid, twenty per centum ad valorem. 2. Boracic acid, three cents per pound. 3. Chromic acid, four cents per pound. 4. Citric acid, twenty-five per centum ad valorem. 5. Tannic acid or tannin, sixty cents per pound. 6. Tartaric acid, twenty per centum ad valorem. 7. Alcoholic perfumery, including cologne water and other toilet waters, and alcoholic compounds not specially provided for in this Act, two dollars per gallon and fifty per centum ad valorem. 8. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, four-tenths of one cent per pound. 8J. Ammonia, carbonate of, twenty per centum ad valorem; muriate of, or sal ammoniac, ten per centum ad valorem ; sulphate of, twenty per centum ad valorem. 9. Blacking of all kinds, twenty per centum ad valorem. Bone char suitable for use in decolorizing sugars, twenty per centum ad valorem. 10. Borax, crude, or borate of soda, two cents per pound ; borate of hme, one anil one-half cents per pound. Eeflned borax, two cents per pound. lOJ. Camphor, refined, ten per centum ad valorem. 11. Chalk, prepared, precipitated, French, red, and all other ckalk preparations not specially provided for in this Act, twenty per centum ad valorem. 12. Chloral hydrate, twenty-five per centum ad valorem. 13. Chloroform, twenty -five cents per pound. Coal-tar pkbpabations. — 14. All coal-tar colors or dyes, by whatever name known, and not specially provided for in this Act, twenty-five per centum ad valorem. 14J, Cobalt, oxide of, twenty-five cents per pound. 15. Collodion and all compounds of pyroxyline, by whatever name known, forty cents per pound; rolled or in sheets, but not made up into articles, fifty cents per pound; if in finished or partly finished articles, forty-five per centum ad valorem. 16. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem. 16^. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulb- ous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing which are not edible, but which are advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act, ten per centum ad valorem. 17. Ethers, sulphuric, forty cents per pound; spirits of nitrous ether, twenty-five cents per pound; fruit ethers, oils, or essences, two dollars per pound; ether of all kinds not specially provided for in this Act, one dollar per pound. 18. Extracts and decoctions of logwood and other dyewoods, extract of sumac, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for In this Act, and extracts of hem- lock bark, ten per centum ad valorem. 19. Gelatine, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, twenty-five per centum ad valorem. • 20. Glycerine, crude, not purified, one cent per pound; refined, three cents per pound. 21. Ink and ink powders, printers' ink, and all other ink not specially provided for in this Act, twenty-five per centum ad valorem. 22. Iodoform, one doUar per pound. 23. Licorice, extracts of, in paste, rolls, or other forms, five cents per pound. 24. Magnesia, carbonate of, medicinal, three cents per pound ; calcined, seven cents per pound; sulphate of, or Epsom salts, one- fifth of one cent per pound. 25. Morphia, or morphine, and all salts thereof, fifty cents per ounce. Oils.— 26. Alizarine assistant, or soluble oil, or oleate of soda, or Turkey red oil, thirty per centum ad valorem. 27. Castor oil, thirty-five cents per gallon. 28. Cod-liver oil, twenty per centum ad valorem. 29. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized, twenty cents per gallon of seven and one-half pounds weight. 30. Fusel oil, or amylic alcohol, ten per centum ad valorem. 31. Hemp-seed oil and rape-seed oil, ten cents per gallon. 32. , Olive oil, fit for salad purposes, thirty- five cents per gallon. 33. Peppermint oil, twenty-five per centum ad valorem. 34. Seal, herring, whale, and other fish oil not specially provided for in this Act, twenty-five per centum ad valorem. 35. Opium, aqueous extract of, for medicinal uses, and tincture of, aa laudanum, and all other liquid preparations of opium, not specially provided for in this Act, twenty per centum ad valorem. 36. Opium containing less than nine per centum of morphia, and opium prepared for smoking, six dollars per pound; but opium pre- pared for smoking and other preparations of opium deposited in bonded warehouse shall not be removed therefrom without payment of duties, and such duties shall not be refunded. Paints, colors, and varnishes. — 37. Baryta, sulphate of, or barytes, manufactured, three dollars per ton. 38. Blues, such as Berlin, Prussian, Chinese, and aU others, contain- ing ferrocyanide of iron, dry or ground in or mixed with oil, six cents per pound; and in pulp or mixed with water, six cents per pound on the material contained therein when dry. 39. Blanc-flxe, or artificial sulphate of barytes and satin white, or artificial sulphate of lime, twenty-five per centum ad valorem. 40. Black, made from bone, ivory, or vegetable, under whatever name known, including bone black and lampblack, dry or ground in oil or water, twenty per centum ad valorem. 41. Chrome yellow, chrome green, and all other chromium colors in which lead and bichromate of potash or soda are component parts, dry or ground in or mixed with oil, or in pulp or mixed with water, three cents per pound on the material contained therein when dry. 42. Ocher and ochery earths, sienna and sienna earths, umber and umber earths, ground in oil, one and one-fourth of one cent per pound. 43. Ultramarine blue, whether dry, in pulp, or mixed with water, and wash blue containing ultramarine, three cents per pound. 44. Varnishes, including so-called gold size or japan, twenty-five per centum ad valorem ; and on spirit, varnishes for the alcohol contained therein, one dollar and thirty-two cents per gallon additional. 45. Vermilion red, and other colors containing quicksilver, dry or ground in oil or water, twenty per centum ad valorem ; ver- milion red, not containing quicksilver but made of leader con- taining lead, six cents per pound. 46. Whiting and Paris white, dry, one-fourth of one cent per pound; ground in oil, or putty, one-half of one cent per pound. 47. Zinc, oxide of, and white paint or pigment containing zinc, dry or ground in oil, one cent per pound. 48. All other paints, colors, and pigments, whether dry or mixed, or ground in water or oil, or other solutions, including all colors in tubes, lakes, crayons, smalts, and frostings, and not specially provided for in this Act, twenty-five per centum ad valorem. Lead pkodttcts. — 49. Acetate of lead, white, two and three-quarters cents per pound; brown, one and three-quarters cents per pound; litharge, one and one-half cents per pound. 50. Mtrate of lead, one and one-half cents per pound. 51. Orange mineral, one and three-quarters cents per pound ; red lead, one and one-half cents per pound. 62. White lead, and white paint and pigment containing lead, dry or in pulp, or ground or mixed with oil, one and one-half cents per pound. 53. Phosphorus, fifteen cents per pound. Potash. — 54. Bichromate and chromate of, twenty-five per centum ad valorem. 55. Hydriodate, iodide, and iodate of, twenty-five cents per pound. 56. Mtrate of, or saltpeter, refined, one-half of one cent per pound. 57. Prussiate of, red, or yellow, twenty-five per centum ad valorem. Iv Peepaeations. — 68. All medicinal preparations, including medicinal coal-tar prepa- rations and medicinal proprietary preparations, of which alco- hol is a component part, or in the preparation of which alcohol is used, not specially provided for in this Act, fifty cents per pound: Provided, That no such preparation shall pay less than twenty-five per centum ad valorem. 59. All medicinal preparations, not specially provided for in this Act, twenty-five per centum ad valorem. 59J. Paris green and London purple, twelve and one-half per centum ad valorem. 60. Products or preparations known as alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all combi- nations of the foregoing, and all chemical compounds and salts, not specially provided for in this Act, twenty-five per centum ad valorem. 61. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and all toQet preparations, and articles of perfumery, not spe- cially provided for in this Act, forty per centum ad valorem. 62. Santonine, and all salts thereof containing eighty per centum or over of santonine, one dollar per pound. Soap. — 63. Castile soap, twenty per centum ad valorem ; fancy, perfumed, and all descriptions of toilet and medicinal or medicated soap, thirty-five per centum ad valorem; all other soaps, not spe- cially provided for in this Act, ten per centum ad valorem. Soda. — 64. Bicarbonate of soda or supercarbonate of soda or saleratus, one- half cent per pound. 65. Hydrate of, or caustic soda, one-half of one cent per pound. 66. Bichromate and chromate of, twenty-five per centum ad valorem, 67. Sal soda, or soda crystals, one-eighth of one cent per pound; soda ash, one-fourth of one cent per pound. 68. Silicate of soda, or other alkaline silicate, three-eighths of one cent per pound. 69. Sponges, sea moss or Iceland moss, ten per centum ad valorem. 70. Strychnia, or strychnine, and all salts thereof, thirty cents per ounce. 71. Sulphux, refined, sublimed, or flowers of, twenty per centum ad valorem. 72. Sumac, ground, ten per centum ad valorem. 73. Tartar, cream of, and patent tartar, twenty per centum ad valorem. 74. Tartars and lees crystals, partly refined, twenty per centum ad valorem. 75. Tartrate of soda and potassa, or Eochelle salts, two cents per pound. Schedule B.— Eaetps, Eaethenwaee, and G-lasswaee. Beick and Tile: 76. Brick, not glazed, enameled, ornamented, or decorated in any manner, twenty-five per centum ad valorem ; glazed, enameled, ornamented, or decorated, thirty per centum ad valorem. 11 77. Magnesic fire-brick, one dollar per ton. T8. Tiles, plain, not glazed, ornamented, painted, enameled, vitrified, or decorated, twenty-five per centum ad valorem; ornamented, glazed, painted, enameled, vitrified, or decorated, and encaus- tic, forty per centum ad valorem. Cement, lime, and plaster : 79. Eoman, Portland, and other hydraulic cement, in barrels, sacks, or other packages, eight cents per one hundred pounds, includ- ing weight of barrel or package; in bulk, seven cents per one hundred pounds ; other cement, ten per centum ad valorem. 80. Lime, five cents per one hundred pounds, including weight of barrel or package. 81. Plaster of Paris, or gypsum, ground, one dollar per ton; cal- cined, one dollar and twenty-five cents per ton. Clays or earths : 82. Clays or earths, unwrought or unmanufactured, not specially provided for in this Act, one dollar per ton; wrought or manufactured, not specially provided for in this Act, two dol- lars per ton; china clay or kaolin, two dollars per ton. Earthenware and china: 83. Common yellow and brown earthenware, plain or embossed, common stoneware, and crucibles, not decorated in any man- ner, twenty per centum ad valorem. 84. China, porcelain, parian, bisque, earthen, stone and crockery ware, including placques, ornaments, toys, charms, vases, and statu- ettes, white, not changed in condition by superadded orna- mentation or decoration, thirty per centum ad valorem. 85. China, porcelain, parian, bisque, earthen, stone, and crockery ware, including plaques, ornaments, toys, charms, vases, and statuettes, painted, tinted, enameled, printed, gilded, or other- wise decorated in any manner, thirty- five per centum ad valo- rem. 86. All articles composed of earthen or mineral substances, including lava tips for burners, not specially provided for in this Act, if decorated in any manner, forty per centum ad valorem; if not decorated, thirty per centum ad valorem. 87. Gas retorts, twenty per centum ad valorem. Glass and glassware : 88. Green and colored, molded, or pressed, and flint and lime glass bottles holding more than one pint, and demijohns and carboys, covered or uncovered, whether filled or unfilled and whether their contents be dutiable or free, and other molded or pressed green and colored and flint or lime bottle glassware, not spe- cially provided for in this Act, three-fourths of one cent per pound; and vials, holding not more than one pint and not less than one-quarter of a pint, one and one-eighth cents per pound; if holding less than one-fourth of a pint, forty cents per gross ; all other plain green and colored, molded or pressed, and flint lime and glassware, forty per centum ad valorem. 89. All articles of glass, cut, engraved, painted, colored, printed, stained, decorated, silvered, or gilded, not including plate glass silvered, or looking-glass plates, forty per centum ad valorem. 12 90. All glass bottles, decanters, or other vessels or articles of glass, when cut, engraved, painted, colored, printed, stained, etched, or otherwise ornamented or decorated, except such as have ground necks and stoppers only, not specially provided for in this Act, including porcelain or opal glassware, forty per centum ad valorem : Provided, That if such articles shall be imported filled, the same shall pay duty, in addition to any duty chargeable upon the contents as if not flUed, unless other- wise specially provided for in this Act. 91. Unpolished cylinder, crown and common window glass, not exceeding ten by fifteen inches square, one cent per pound; above that, and not exceeding sixteen by twenty-four inches square, one and one-fourth cents per pound; above that, and not exceeding twenty-four by thirty inches square, one and three-fourths cents per pound; above that, and not exceeding twenty -four by thirty-six inches square, two cents per pound; all above that, two and one-eighth cents per pound : Provided, That unpolished cylinder, crown and common window glass, imported in boxes, shall be packed fifty square feet per box as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 92. Cylinder and crown glass, polished, not exceeding sixteen by twenty-four inches square, two and one-half cents per square foot; above that, and not exceeding twenty -four by thirty inches square, four cents per square foot; above that, and not exceeding twenty-four by sixty inches square, fifteen cents per square foot; above that, twenty cents per square foot. 93. Fluted, rolled, or rough plate glass, not including crown, cylinder, or common window glass, not exceeding sixteen by twenty-four inches square, three-fourths of one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one cent per square foot; all above that, one and one-half cents per square foot; and all fluted, rolled, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed : Provided, That all of the above plate glass when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 94. Cast polished plate glass, finished or unfinished and unsilvered, not exceeding sixteen by twenty-four inches square, five cents per square foot; above that, and not exceeding twenty-four by thirty inches square, eight cents per square foot; above that, and not exceeding twenty -four by sixty inches square, twenty- two and one-half cents per square foot; all above that, thirty- five cents per square foot. 95. Cast polished plate glass, silvered, and looking-glass plates, exceeding in size one hundred and forty-four square inches, and not exceeding sixteen by twenty -four inches square, six cents per square foot; above that, and not exceeding twenty- four by thirty inches square, ten cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty-three cents per square foot; all above that, thirty- eight cents per square foot. 96. But no looking-glass plates or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar 13 glass of like description not framed, but sliall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separate. 97. Oast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, en- graved, flashed, stained, colored, painted, or otherwise orna- mented or decorated, shall be subject to a duty of ten per centum ad valorem in addition to the rates otherwise chaige- able thereon. 98. Spectacles, eyeglasses, goggles, opera glasses, and other optical instruments and frames for the same, forty per centum ad A'alorem. 99. Glass beads, loose, strung, or carded, ten per centum ad valorem. 100. Lenses of glass or pebble, wholly or partly manufactured, thirty- five per centum ad valorem. 101. Fusible enamel, and glass slides for magic lanterns, twenty-five per centum ad valorem. 102. All stained or painted glass windows, or parts thereof, and all mirrors not exceeding in size one hundred and forty-four square inches, with or without frames or cases, and all manixfactures of glass, or of which glass is the component of chief value, not specially provided for in this Act, thirty-five per centum ad valorem. Marble and stone, and manufactures of: 103. Marble of all kinds in block, rough or squared only, fifty cents per cubic foot. 104. Marble, sawed, dressed or otherwise, including marble slabs, mosaic cubes, and marble paving tiles, eighty-five cents per cubic foot (no slab to be computed at less than one inch in thickness). 105. Manufactures of marble, onyx, or alabaster not specially pro- vided for in this Act, forty-five per centum ad valorem. Stone : 105J. Freestone, granite, sandstone, limestone and other building or monumental stone, except marble, unmanufactured, or undressed, not specially provided for in this Act, seven cents per cubic foot. 106. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble, not specially provided for in this Act, hewn, dressed, or polished, thirty per centum ad valorem. 107. Grindstones, finished or unfinished, ten per centum ad valorem. Slate : 108. Slates, slate chimney pieces, mantels, slabs for tables, and aU other manufactures of slate not specially provided for in this Act, twenty per centum ad valorem. 109. Eooflng slates, twenty per centum ad valorem. 14 Schedule C. — Metals and Manupactukes of. iron and steel. 109J. Iron ore, including mangauiferous iron ore, also the dross or residuum from burnt pyrites, forty cents per ton. 110. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese, ferro-silicon, wrought and cast scrap iron, and scrap steel, four dollars per ton; but nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel iit only to be remanufactured. 111. Eound iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron, not specially pro- vided for in this Act, eight-tenths of one cent per pound: Provided, That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig iron, except castings, shall be subject to a duty of five tenths of one cent per pound: Provided further, That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twelve dollars per ton. 112. Bar iron, rolled or hammered, comprising flats not less than one inch wide nor less than three-eighths of one inch thick, six-tenths of one cent per pound; round iron not less than three-fourths of one inch in diameter, and square iron not less than three-fourths of one inch square, six- tenths of one cent per pound; flats less than one inch wide, or less than three-eighths of one inch thick ; round iron less than three- fourths of one inch and not less than seven-sixteenths of one inch in diameter; and square iron less than three-fourths of one inch square, six-tenths of one cent per pound. 113. Beams, girders, joists, angles, channels, car-truck channels, T T, columns and posts or parts or sections of columns and posts, deck and bulb beams, and building forms together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, six- tenths of one cent per pound. 114. Boiler or other plate iron or steel, except saw plates hereinafter provided for, not thinner than number ten wire gauge, sheared or unsheared, and skelp iron or steel sheared or roUed in grooves, valued at one cent per pound or less, five- tenths of one cent per pound; valued above one cent and not above one and one-half cents, six-tenths of one cent per pound; valued above one and one-half cents and not above four cents per pound, thirty per centum ad valorem ; valued at over four cents per pound, twenty- five per centum ad valorem: Provided, That all plate iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. 115. Forgings of iron or steel, or forged iron or steel combined, of whatever shape, or in whatever stage of manufacture, not specially provided for in this Act, one and one-half cents per pound : Provided, That no forgings of iron or steel, or forgings of iron and steel combined, by whatever process made, shall pay a less rate of duty than thirty-five per centum ad valorem. 116. Hoop, band, or scroU iron or steel, except as otherwise provided for in this Act, thirty per centum ad valorem. 117. Railway bars, made of iron or steel, and railway bars made in part of steel, T rails, and punched iron or steel flat rails, seven- twentieths of one cent per pound. 118. Sheets of iron or steel, common or black, including all iron or 15 steel commercictlly known as common or black taggers iron or steel, and skelp iron or steel, valued at three cents per pound or less, thinner than number ten and not thinner than number twenty wire gauge, seven-tenths of one cent per pound; thinner than number twenty wire gauge and not thinner than number twenty-five wire gauge, eight- tenths cent per pound; thinner than number twenty-live wire gauge, one and one-tenth cents per pound ; corrugated or crimped, one and one- tenth cents per pound : Provided, That all common or black sheet iron or sheet steel not thinner than number ten wire gauge shall pay duty as plate iron or plate steel. 119. All iron or steel sheets or plates, and all hoop, band or scroll iron or steel, excepting what are known commercially as tin plates, terue plates, and taggers tin, and hereinafter provided for, when gal- vanized or coated with zinc or spelter, or other metals, or any alloy of those metals, shall pay one-fourth of one cent per pound more duty than the rates imposed by the preceding paragraph upon the corre- sponding gauges or forms of common or black sheet or taggers iron or steel. 120. Sheet iron or sheet steel, polished, planished, or glanced, by what- ever name designated, one and three-fourths cents per pound: Provided, That plate or sheet or taggers iron or steel, by whatever name desig- nated, other than the polished, planished, or glanced herein provided for, which has been pickled or cleaned by acid, or by any other material or process, or which is cold-rolled, smoothed only, not polished, shall pay one-eighth of one cent per pound more duty than the correspond- ing gauges of common or black sheet or taggers iron or steel. 121. Sheets or plates of iron or steel, or taggers iron or steel, coated with tin or lead, or with a mixture of which these metals, or either of them, is a component part, by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin, one and one-fifth cents per pound: Provided, That the reduction of duty herein provided for shall take effect on and after October first, eighteen hun- dred and ninety-four. No article not specially provided for in this Act, wholly or partly manufactured from tin plate, terne plate, or the sheet, or plate iron or steel herein provided for, or of which such tin plate, terne plate, sheet, or plate iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, or plate iron or steel from which it is made, or of which it shall be the component thereof of chief value. 122. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made; die blocks or blanks; billets and bars and tapered or beveled bars; steamer, crank, and other shafts; shafting; wrist or crank pins; connecting rods and piston rods; pressed, sheared, or stamped shapes; saw plates, wholly or partially manufactured; ham- mer molds or swaged steel; gun-barrel molds not in bars; alloys used as substitutes for steel in the manufacture of tools; all descriptions and shapes of dry sand, loam, or iron-molded steel castings; sheets and plates not specially provided for in this Act; and steel in all forms and shapes not specially provided for in this Act, all of the above valued at one cent per pound or less, three-tenths of one cent per pound; valued above one cent and not above one and four-tenths cents per pound, four-tenths of one cent per pound; valued above one and four-tenths cents and not above one and eight-tenths cents per pound, six-tenths of one cent per pound ; valued above one and eight- tenths cents and not above two and two-tenths cents per pound, seven- tenths of one cent per pound; valued above two and two-tenths cents 16 and not above three cents per pound, nine-tenths of one cent pei pound; valued above three cents per pound and not above four cents per pound, one and two-tenths cents per pound; valued above four cents and not above seven cents per pound, one and three-tenths cents per pound; valued above seven cents and not above ten cents per pound, one and nine-tenths cents per pound; valued above ten cents and not above thirteen cents per pound, two and four-tenths cents per pound; valued above thirteen cents and not above sixteen cents per pound, two and eight- tenths cents per pound; valued above sixteen cents per pound, four and seven-tenths cents per pound. WiKE: 123. Wire rods: Rivet, screw, fence, and other iron or steel wire rods, whether round, oval, flat, or square, or in any other shape, and nail rods, in coils or otherwise, valued at four cents or less per pound, four-tenths cent per pound; valued over four cents per pound, three-fourths cent per pound : Provided, That all round iron or steel rods smaller than number six wire gauge shall be classed and dutiable as wire. 124. Wire: Eound iron or steel wire, all sizes not smaller than thir-. teen wire gauge, one and one-fourth cents per pound; smaller than thirteen wire gauge, and not smaller than sixteen wire gauge, one and one-half cents per pound; smaller than six- teen wire gauge, two cents per pound ; all other iron or steel wire and wire or strip steel, commonly known as crinoline wire, corset wire, drill rods, needle wire, piano wire, clock and watch wires, and all steel wires, whether polished or unpolished, in coils or straightened, and cut to lengths, drawn cold through dies, and hat wire, flat steel wire, or sheet steel in strips, uncovered or covered with cotton, silk, or other material, or metal, and all the foregoing manufactures of iron or steel, of whatever shape or form, valued above four cents per pound, shall pay a duty of forty per centum ad valorem : Provided, That articles manufactured from iron or steel wire shall pay the maximum rate of duty which would be imposed upon any wire used in the manufacture of such articles and in addition thereto one cent per pound. GENERAL PROVISIONS. 125. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any descrip- tion of iron or steel, or upon any article wholly or partly manufactured of iron or steel. MANUPAOTUEES OF IRON AND STEEL. 126. Anchors, or parts thereof, of iron or steel, mill irons and mill cranks of wrought iron, and wrought iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam engines and locomotives, or parts thereof, one and two-tenths cents per pound. 127. Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, whether of iron or steel, without reference to the stage or state of manufacture, one and one-half cents per pound: Provided, That when iron or steel axles are imported fitted in wheels, or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in ■which they are fitted. 17 128. Anvils of iron or steel, or of iron and steel combined, by what ever process made, or in whatever stage of manufacture, one and three- fourths cents per pound. 129. Blacksmiths' hammers and sledges, track tools, wedges, and crowbars, whether of iron or steel, one and one-half cents y)er pound. 130. Boiler or other tubes, pipes, flues, or stays of wrought iron or steel, twenty- five per centum ad valorem. 131. Bolts, with or without threads or nuts, or bolt blanks, and fin- ished hinges or hinge blanks, whether of iron or steel, one and one-half cents per pound. 132. Card clothing manufactured from tempered steel wire, forty cents per square foot; aU other, twenty cents per square foot. 133. Cast-iron pipe of every description, six- tenths of one cent per pound. 134. Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially provided for in this Act, eight-tenths of one cent per pound. 136. Castings of malleable iron not specially provided for in this Act, nine-tenths of one cent per pound. 136. Cast hollow ware, coated, glazed, or tinned, two cents per pound. 137. Chains of all kinds, made of iron or steel, thirty per centum ad valorem. Cutlery: 138. Penknives, pocketknives, or erasers, of all kinds, valued at not more than thirty cents per dozen, twenty-five per centum ad valorem; valued at more than thirty cents per dozen and not exceeding fifty cents per dozen, twelve cents per dozen ; valued at more than fifty cents per dozen and not exceeding one dollar per dozen, twenty- five cents per dozen ; valued at more than one dollar per dozen and not exceeding one dollar and fifty cents per dozen, forty cents per dozen; valued at more than one dol- lar and fifty cents per dozen and not exceeding three dollars per dozen, seventy- five cents per dozen; valued at more than three dollars per dozen, fifty per centum ad valorem; and in addition thereto, on all the foregoing valued at more than thirty cents per dozen and not more than three dollars per dozen, twenty-five per centum ad valorem: Provided, That blades, handles, or any other parts of any or either of the articles named in this paragraph, imported in any other manner than assembled in penknives, pocketknives, or erasers, shall be subject to no less rate of duty than herein provided for pen- knives, pocketknives, or erasers valued at more than thirty cents per dozen. 139. Swords, sword blades, and side arms, thirty-five per centum ad valorem. 140. Table and carving knives and forks, valued at more than four dollars per dozen pieces, razors and razor blades, wholly or partly finished, scissors and shears, forty-five per centum ad valorem; all other table knives, forks, steels, and all hunting, kitchen, bread, butter, vegetable, fruit, cheese, plumbers', painters', palette, and artists' knives; also all cooks', and butchers' knives, forks, and steels, thirty-five per centum ad valorem. 141. Files, file blanks, rasps, and floats, of all cuts and kinds, four inches in length and under, thirty- five cents per dozen; over four 3413 2 18 inches in length and under nine inches, sixty cents per dozen; nine inches in length or over, one dollar per dozen. FlKBAEMS : 142. Muskets, muzzle-loading shotguns, and sporting rifles, and parts thereof, twenty-five per centum ad valorem. 143. Sporting, breecli-load'ing shotguns, combination shotguns and rifles, and pistols, and parts of all of the foregoing, thirty per centum ad valorem. 144. Sheets, plates, wares, or articles of iron, steel, or other metal, enameled or glazed with vitreous glasses, thirty-five per centum ad valorem. Nails, spikes, taoks, and needles : 145. Cut nails and cut spikes of iron or steel, twenty-two and one- half per centum ad valorem. 14U. Horseshoe nails, hobnails, and all other wrought-iron or steel nails not specially provided for in this Act, thirty per centum ad valorem. 147. Wire nails made of wrought iron or steel, twenty-five per centum ad valorem. 148. Spikes, nuts, and washers, and horse, mule, or ox shoes, of wrought iron or steel, twenty-five per centum ad valorem. 140. Gut tacks, brads, or sprigs of all kinds, twenty-five per centum ad valorem. 150. Needles for knitting or sewing machines, crochet needles and tape needles, knitting and all other needles, not specially pro- vided for in this Act, and bodkins of metal, twenty-five per centum ad valorem. Plates : 151. Steel plates engraved, stereotype plates, electrotype plates, and plates of other materials, engraved or lithographed, for print- ing, twenty-five per centum ad valorem. 152. Railway fish plates or splice bars, made of iron or steel, twenty- five per centum ad valorem. 153. Rivets of iron or steel, twenty- five per centum ad valorem. Saws: 154. Crosscut saws, six cents per linear foot; mill saws, ten cents per linear foot; pit, and drag saws, eight cents per linear foot; circular saws, twenty- five per centum ad valorem ; hand, back, and all other saws, not specially provided for in this Act, "twenty-five per centum ad valorem. 155. Screws, commonly called wood screws, more than two inches in length, three cents per pound; over one inch and not more than two inches in length, five cents per pound; over one-half iuch and not more than one inch in length, seven cents per pound; one-half inch and less in length, ten cents i^er pound. 155 J. IJmbrella and parasol ribs, and stretcher frames, tips, runners, handles, or other parts thereof, made in whole or chief part of iron, steel, or any other metal, fifty per centum ad valorem. 156. Wheels, for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, and ingots, cogged 19 ingots, blooms, or blanks for the same, without regard to the degree of manufacture, one and one fourth cents per pound: Providid, That ■when wheels or parts thereof, of iron or steel, are imported \\ ith iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. MISCELLANEOtrS METALS AND MANUFACTURES OP. 157. Aluminum, in crude form, alloys of any kind in which alumi- num is the component material of chief value, ten cents per pound. 158. Argentine, albata, or German silver, unmanufactured, fifteen per centum ad valorem. 159. Brass, in bars or pigs, old brass, clippings from brass or Dutch metal, and old sheathing, or yellow metal, fit only for remanufacture, ten per centum ad valorem. 160. Bronze powder, metallics or flitters, bronze ox Dutch metal, or aluminum, in leaf, forty per centum ad valorem. Copper : 161. Copper in rolled plates, called braziers' copper, sheets, rods, pipes, and copper bottoms, also sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, twenty per centum ad valorem. Gold and silver : 162. Bullions and metal thread of gold, silver, or other metals, not specially provided for in this Act, twenty-five per centum ad valorem. 163. Gold leaf, thirty per centum ad valorem. 164. Silver leaf, and silver powder, thirty per centum ad valorem. Lead: 165. Lead ore and lead dross, three-fourths of one cent per pound: Provided, That silver ore and all other ores containing lead shall pay a duty of three-fourths of one cent per pound on the lead contained therein, according to sample and assay at the port of entry. The method of sampling and assaying to be that usually adopted for commercial purposes by public sam- phng works in the United States. 166. Lead in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead fit only to be remanufac- tured, one cent per pound : Provided, That in case any foreign country shall impose an export duty upon lead ore or lead dross or silver ores containing lead, exported to the United States from such country, then the duty upon such ores and lead in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead fit only to be remanu- factured, herein provided for, when imported from such country, shall remain the same as fixed by the law in force prior to the passage of this Act. 167. Lead in sheets, pipes, shot, glaziers' lead, and lead wire, one and one-quarter cents per ])ound. 167^. Nickel, nickel oxide, alloy of any kind in which nickel is the component material of chief valae, six cents per pound. 20 167f . Mica, twenty per centum ad valorem. 168. Pens, metallic, except gold pens, eight cents per gross. ■169. Penliolder tips, penholders or parts thereof, and gold pens, twenty- five per centum ad valorem. 170. Pins, metallic, inclndiug pins with solid or glass heads, hair pins, safety pins, and hat, bonnet, shawl, and belt pins, not commercially known as jewelry, twenty-five per centum ad valorem. 170J. Quicksilver, seven cents per pound. 171." Type metal, three-fourths of one cent per pound for the lead con- tained therein ; and new types, fillcen per centum ad valorem. Watches : I7:i. Chronometers, box or ship'^, and parts thereof, ten per centum ad valorem. 173. Watches and clocks, or parts thereof, whether separately packed or otherwise, twenty-five per centum ad valorem. ZI^'^ OE SPELTER: 174. Zinc in blocks or pigs, one cent per pound. 17;j. Zinc in sheets, not polished nor further advance(J than rolled, one and one-fourth cents per pound. 176. Zinc, old and worn-out, fit only to be remanufactured, three- fourths of one cent per pound. 177. Manufactured articles or wares, not specially provided for in this Act, composed wholly or in part of any metal, and whether partly or whoUy manufactured, thirty-five per centum ad valorem. Schedule D. — Wood and Mantjfactxtres oe. 179. Osier or willow, prepared for basket-makers' use, twenty per centum ad valorem; manufactures of osier or willow, twenty-five per ceiitiim ad valorem; chair cane, or reeds, wrought or manufactured from rattans or reeds, ten per centum ad valorem. 180. Casks and barrels, empty, sugar-box shocks, and packing boxes and packing-box shooks, of wood, not specially provided for in this Act, twenty per centum ad valorem. 180J. Tooth-picks of vegetable substance, thirty-five per centum ad valorem. 181. House or cabinet fnrniture, of wood, wholly or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this Act, twenty-five per centum ad valorem. Schedule E.— Sugar. 182. That so much of the Act entitled "An Act to reduce revenue, equalize duties, and for otiiei purposes," approved October first, eiglit- eeii hundred and ninety, as provides for and authorizes the issue of licenses to produce sugar, and for the payment of a bounty to the pvo- ducers of sugar trom beets, sorghum, or sugar cane, grown in the United States, or from maple sap produced within the United States, be, and the same is hereby repealed, aiid hereafter it shall be unlawful to issue any license to produce sugar or to pay any bounty for the production of sugar of any kind under the said Act. 182J. There shall be levied, collected, and paid on all sugars and on aU tank bottoms, sirups of cane juice or of beet juice, melada, concen- 21 trated melada, concrete Rnd concentrated molasses, a duty of forty per centum ad valorem, sad upon all sugars above number sixteen Dutcb standard in color and upon all sugars which have been discolored there shall be levied, coUected, and paid a duty of one-eighth of one cent per pound in addition to the said duty of forty per centum ad valorem; and all sugars, tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete or concentrated molasses, which are imported from or are the product of any country which at the time the same are exported therefrom pays, directly or indirectly, a bounty on the export thereof, shall pay a duty of one-tenth of one cent per pound in addition to the foregoing rates : Provided, That the importer of sugar produced in a foreign country, the Government of which grants such direct or indirect bounties, may be relieved from this additional duty under such regulations as the Secretary of the Treasury may prescribe, in case said importer produces a certiilcate of said G-overument that no indirect bounty has been received upon said sugar in excess of the tax collected upon the beet or cane from which it was produced, and that no direct bounty has been or shall be paid: Provided further, That nothing herein contained shall be so construed as to abrogate or in any manner impair or attect the provisions of the treaty of commercial reciprocity concluded between the United States and the King of the Hawaiian Islands on the thirtieth day of January, eighteen hundred and seventy-five, or the provisions of any Act of Congress heretofore passed for the execution of the same. That there shall be levied, coUected, and paid on molasses testing above forty degrees and not above fifty-six degrees polariscope, a duty of two cents per gallon ; if testing above fifty-six degrees polariscope, a duty of four cents per gallon. 183. Sugar candy and all confectionery, made wholly or in part of sugar, and on sugars after being refined, when tiuctared, colored, or in any way adulterated, thirty-five per centum ad valorem ; glucose, or grape sugar, fifteen per centum ad valorem; saccharine, twenty- five per centum ad valorem. Schedule P. — Tobacco and Manufactures op. 184. Wrapper tobacco, unstemmed, imported in any bale, box, pack- age, or in bulk, one dollar and fifty cents per pound; if stemmed, two dollars and twenty-five cents per pound. 185. Filler tobacco, unstemmed, imported in any bale, box, package, or in bulk, thirty-five cents per pound; if stemmed, fifty cents per pound: Provided, That the term wrapper tobacco, whenever used in this Act shall be taken to mean that quality of leaf tobacco known commercially as wrapper tobacco: Provided further, That the term filler tobacco, whenever used in this Act, shall be taken to mean all leaf tobacco unmanufactured, uot commercially known as wrapper tobacco : Provided further. That if any leaf tobacco imported in any bale, box, package, or in bulk shall be the growth of different countries, or shall differ in quality and value, save as provided in the succeeding provision, then the entire contents of such bale, box, package, or in bulk shall be subject to the same duty as wrapper tobacco: Provided further. That if any bale, box, package, or bulk of leaf tobacco of uni- form quality contains exceeding fifteen per centum thereof of leaves suitable in color, fineness of texture, and size for wrappers for cigars, then the entire contents of such bale, box, package, or bulk shall be subject to the same duty as wrapper tobacco : Provided further, That 22 collectors shall not permit entry to be made, except under regulations to be prescribed by tlie Secretary of the Treasury, of any leaf tobacco imported in any bale, box, package, or in bulk, unless the invoices cov ering tlie same shall specify in detail the character of the leaf tobacco in such bale, box, package, or in bulk, whether wrapper or tiller tobacco, Quebrado or self working bales, as the case may be: And provided fur ther, That in the examination for classification of any iavoice of imported leaf tobacco at least one bale if less than ten bales, and one bale in every ten bales and more, if deemed necessary by the appraising officer, shaU. be examined by the appraiser or person authorized by law to make such examination, and for tbe purpose of fixing the classifica- tion and amount of duty chargeable on sucli invoice of leaf tobacco the examination of ten hands out of each examined bale thereof shall be taken to be a legal examination. ISO. Tobacco, manufactured or unmanufactured, of all descriptions, not specially enumerated or provided for in this Act, forty cents per pound. 187. Snuff and snuff flour, manufactured of tobacco, ground dry or damp, and piclvlcd, scented, or otherwise, of all descriptions, fifty cents per i)ound. 188. Cigars, cigarettes, and cheroots of all kinds, four dollars per pound and twenty-five per centum ad valorem; and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. Schedule G-. — Ageicultueal Products and Peovxsions. Animals. Live: 189. All live animals, not specially provided for in this Act, twenty per centum ad valorem. Beeadstuffs and Faeinaceous Substances: 190. Buckwheat, corn or maize, cornmeal, oats, rye, rye flour, wheat, and wheat flour, twenty per centum ad valorem, and oatmeal, fifteen per centum ad valorem. 191. Barley, and barley, pearled, patent, or hulled, thirty per centum ad valorem; barley malt, foity per centum ad valorem. 192. Macaroni, vermicelli, and all similar preparations, twenty per centum ad valorem. 193. Eice, cleaned, one and one-half cents per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on. eight- tenths of one cent per pound ; rice flour and rice meal, and rice, broken, which will pass through a sieve known com- mercially as number twelve wire sieve, one-fourth of one cent per pound ; paddy, or rice having the outer hull on, three-fourths of one cent per pound. Daiey Peoducts: l!t4. Butter, arid substitutes therefor, four cents per pound. 11)5. Cheese, four cents per pound. 196. Milk, preserved or condensed, two cents per pound, including,' weight of packages; sugar of milk, five cents per pound. Faem and Field Peoducts: 197. Beans, twenty per centum ad valorem. 23 198. Beans, pease, mnshrooms, and other vegetables, prepared or pre served, in tins, jars, bottles, or otherwise, ;niil pickles and sauces of all kinds, thirty per centum ad valorem. 198J. Eggs, three cents per dozen. 1!)9. Hay, two dollars per ton. 200. Honey, ten cents per galUtn. 201. Hops, eight cents per pound. 202. Onions, twenty cents per bushel. 203. Pease, dried, twenty cents per bushel; split pease, fifty cents per bushel of sixty pounds; pease in cartons, papers, or other small x)ackat;es, one cent per pound. 204. Potatoes, fifteen cents per bushel of sixty pounds. Seeds : 205. Castor beans or seeds, twenty-five cents per bushel of fifty pounds. 206. Flaxseed or linseed, poppy seed, and other oil seeds, not specially provided for in this Act, twenty cents per bushel of fifty-six pounds. 20G.J. Garden seeds, agricultural seeds, and other seeds not specially provided for in this Act, ten per centum ad valorem. 207. Vegetables in their natural state, not specially provided for in this Act, ten per centum ad valorem. 2()7J. Straw, fifteen per centum ad valorem. 207|. Teazles, fifteen per centum ad valorem. Fish: 208. Anchovies and sardines, packed, in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten cents per whole box; in half boxes, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep, five cents each'; in quarter boxes, measuring not more than four and three-fourths inches long, three and one-half inches wide, and one and one-fourth inches deep, two and one-half cents each; when imported in any other form, forty per centum ad valo- rem. 209. Fish, smoked, dried, salted, pickled, or otherwise prepared for preservation, three-fourths of one cent per pound. 210. Herrings, pickled, frozen, or salted, and salt water fish frozen or packed in ice, one-half of one cent per pound. 211. Fish in cans or packages made of tin or other material, except anchovies and sardines and fish packed in any other manner, not specially enumerated or provided for in this Act, twenty per centum ad valorem. Fbtjits and ISTittS: Fruits — 213. Apples, green or ripe, dried, desiccated, evaporated, or prepared in any manner, twenty per centum ad valorem. 213J. Dates and pineapples, twenty per centum ad valorem. 214. G-rapes, twenty per centum ad valorem. 215. Olives, green or prepared, twenty per centum ad valorem. 216. Oranges, lemons, and limes, in packages, at the rate of eight cents per cubic foot of capacity; in bulk, one dollar and fi.fty cents per one thousand ; and in addition thereto a duty of thirty 24 per ceiituni ad valorem upun tlie boxes or barrels containing sucli oranges, lemons, or limes: Provider], That the thin-wood, so called, comprising the sides, tops and bottoms of orange and lemon boxes of the growth and manufacture of the United States, exported as orange and lemon box shooks, may bereim- ported in completed form, filled with oranges and lemons, by the payment of duty at one half the rate imposed on similar boxes of entirely foreign growth and manufacture. 217. Plums, prunes, figs, raisins, and other dried grar)es, including Zante currants, one and one -half cents per pound. 218. Comfits, sweetmeats, and fruits preserved in sugar, sirup, or molasses, not specially provided for in this Act, prepared or desiccated cocoanut or copra, and jellies of all kinds, thirty per centum ad valorem. 219. Fruits preserved in their own juices, twenty per centum ad valorem. 220. Orange peel and lemon peel, preserved or candied, thirty per centum ad valorem. Nuts— 221. Almonds, not shelled, three cents per pound ; clear almonds, shelled, five cents per pound. 222. Filberts and walnuts of all kinds, not shelled, two cents per pound; shelled, four cents per pound. 223. Peanuts or ground beans, twenty per centum ad valorem. 224. Oocoanuts in the shell, and other nuts shelled or unshelled, not specially provided for in this Act, twenty per centum ad valorem. MEA.T Products: 224J. Fresh beef, mutton, and pork, twenty per centum ad valorem. 225. Extract of meat, fifteen per centum ad valorem. 225J. Lard, one cent per pound. 225f . Meats of all kinds, prepaied or preserved, not specially provided for in this Act, twenty per centum ad valorem. 226. Poultry, two cents per pound; dressed, three cents per pound. Miscellaneous Products : 227. Chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided tor in this Act, two cents per pound. 229. Cocoa, prepared or manufactured, not specially provided for in this Act, two cents per pound; chocolate, sweetened, flavored, or other, valued at thirty-five cents per pound or less, two cents per pound; valued at exceeding thirty-five cents per pound and chocolate confectionery, thirty-five per centum ad valorem. 230. Cocoa butter or cocoa butterine, three and one-half cents per pound. 231. Dandelion root and acorns prepared, and other articles used as coffee, or as substitutes for coffee, not specially provided for in this Act, one and one-half cents per pound. 232. Starch, including all preparations, from whatever substance produced, commonly used as starch, one and one-half cents per pound. 233. Dextrine, burnt starch, gum substitute, or British gum, one and •ne-haJf cents per pound. 25 234. Mustard, ground, preserved, or prepared, in bottles or other- wise, tweuty-five per centum ad valorem. 2c!4J. Orcliids, lily of the valley, azaleas, palms, and other plants used for forcing under glass for cut flowers or decorative purijoses, ten per centum ad valorem. 235. Spices, ground or powdered, not specially provided for in this Act, three cents per pound; ca])si<'uiii or red pepper, two and one-half cents per pound, unground; sage, one cent per pound. 236. Vinegar, seven and one-half cents per gallon. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicaibonate of potash to neutralize one ounce troy of vinegar. SoHEDtTLE H. — Spirits, Wines, and other Beyerages. Spirits : 237. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially xjrovided for in this Act, one dollar and eighty cents per proof gallon. 238. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the i)roof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal reveiuie; but any brandy or other spirituous li(iuors, imported in casks of less capacity than fourteen gallons, shall be forfeited to the United States: Pro- vided^ That it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. 239. On all compounds or preparations (except as specified in the preceding paragraph of the chemical schedule relating to medicinal preparations, of which alcohol is a component part), of which distilled spiiits are a component part of chief value, not specially provided for in this Act, there shall be levied a duty not less than that imposed upon distilled spirits. 240. Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds containing spirits, and not specially provided for in this Act, one dollar and eighty cents per proof gallon. 241. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imjiorted by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon. 242. Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proo^ one dollar pei' gallon. 26 Wines: 243. Champagne and all other sparkling wines, in bottles containing each not more than one quart and moro. tlian one pint, eight dollars per dozen; containing not more than one pint each and more than one half pint, four dollars per dozen ; containing one-half pint each or less, two dollars per dozen; in bottles or other vessels containing more than one quart each, in addition to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars and fifty cents per gallon. 244. Still wines, including ginger wine or ginger cordial and vermuth, in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, thirty cents per gallon; if containing more than fourteen per centum of absolute alcohol , fifty cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles or jugs contain- ing each not more than one pint, one dollar and sixty cents per case ; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of five cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: Provided, That any wines, ginger cordial, or vermuth imported containing more than twenty-four per centum of alcohol sh all be classed as spirits and pay duty accordingly: And provided further, That there shall be no constructive or other allowance for breakage, leak- age, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors imported in bottles or jugs shall be ijacked in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 245. Ale, porter, and beer, in bottles or jugs, thirty cents per gallon, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, fifteen cents per gallon. 246. Malt extract, including all preparations bearing the name and commercially known as such, fluid in casks, fifteen cents per gallon; in bottles or jugs, thirty cents per gallon; solid or condensed, thirty per centum ad valorem. 247. Cherry juice and prune juice or prune wine, and other fruit juice not specially provided for in this Act, containing eighteen per centum or less of alcohol, fifty cents per gallon; if containing more than eighteen per centum of alcohol, one dollar and eighty cents per proof gallon. 1348. Ginger ale or ginger beer, twenty per centum ad valorem, b^it no separate or additional duty shall be assessed on the bottles. 249. All imitations of natural mineral waters, and all ai tificial min- eral waters, twenty per centum ad valorem, SCHEDTTLE I. — COTTON MANUFACTURES. 250. Cotton thread and carded yarn, warps or warp yarn, in singles, whether on beams or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter provided for, not colored, 27 bleached, dyed, or advanced beyond the condition of singles by group- ing or twisting two or more siugle yarns together, three cents per pound on all numbers up to and including number flftecai, one-fifth of a cent per number per pound on all numbers exceeding number fifteen and up to and including number thirty, and one-quarter of a cent per number per pound on all numbers exceediug number tlurty; colored, bleached, dyed, combed or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, whether on beams, or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter provided for, six cents per pound on all numbers up to and including number twenty, and on all numbers exceeding number twenty, three-tenths of a cent per number per pound: Provided however, That in no case shall the duty levied exceed eight cents per pound on yarns valued at not exceeding twenty-five cents per pound, nor exceed fifteen cents per pound on yarns valued at over twenty-five cents per pound and not exceeding forty cents per pound: And provided further, That on all yarns valued at more than forty cents per pound there shall be levied, collected and paid a duty of forty-five per centum ad valorem. 251. Spool thread of cotton, containing on each spool not exceeding one lumdred yards of thread, five and one-half cents per dozen; exceed- ing one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, five and one-half cents per dozen spools. 252. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding fifty threads to the square inch, counting the warp and filling, one cent per square yard; if bleached, one and one- fourth cents per square yard; if dyed, colored, stained, painted, or printed, two cents per square yard. 253. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding fifty and not exceeding one hundred threads to the square inch, counting the warp and filling, and not exceeding six square yards to the pound, one and one-fourth cents per square yard; exceed- ing six and not exceeding nine square yards to the pound, one and one- half cents per square yard; exceeding nine square yards to the pound, oneand three-fourths cents per squareyard; if bleached and not exceed- ing six square yards to the pound, one and one-half cents per square yard ; exceeding six and not exceeding nine square yards to the pound, one and three-fourths cents per square yard; exceeding nine square yards to the pound, two and one- fourth cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding six square yards to the pound, two and three-fourths cents per square yard; exceeding six and not exceeding nine square yards to the pound, three and one-fourth cents per square yard; exceeding nine square yards to the pound,, three and one-half cents per square yard : Provided, That on all cotton cloth not exceeding one hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over seven cents per square yard, twenty- five per centum ad valorem ; bleached, valued at over nine cents per square yard, twenty-five per centum ad valorem; and dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard, there shall be levied, collected, and paid a duty of thirty per centum ad valorem. 254. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and not exceeding one hundred and fifty threads to the square inch, counting the warp and filling, and not 28 exceediBg fonr square yards to the pound, one and one-half cents per square yard; exceeding four and not exceeding six square yaids to the pound, two cents per square yard; exceeding six and not exceeding eight square yards to the pound, rwo and one-half cents per square yard ; exceeding eight square yards to the pound, two and three-fourths cents per square yard ; if bleached, and not exceeding four square yards to the pound, two and one-half cents per square yard; exceeding four and not exceeding six square yards to the pound, three cents per square yard ; exceeding six and not exceeding eight square yards to the pound, three and one-half cents per square yard; exceeding eight square yards to the pound, three and three-fourths cents per square yard ; if dyed, colored, stained, painted, or printed, and not exceeding four square yards to the pound, three and one-half cents per square yard; exceed- ing four and not exceeding six square yard^ to the pound, three and three-fourths cents per square yard; exceeding six and not exceeding eight square yards to the pound, four and one-fourth cents per square yard; exceeding eight square yards to the pound, four and one-hall cents per square yard : Provided, That on all cotton cloth exceeding one hundred and not exceeding one hundred and fifty threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over nine cents per square yard, thirty per centum ad valorem ; bleached, valued at over eleven cents per square yard, thirty-five per centum ad valorem; dyed, colored, stained, painted, or printed, valued at over twelve and one-half cents per square yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem. 255. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and fifty and not exceeding two hun- dred threads to the square inch, counting the warp and filling, and not exceeding three and one-half square yards to the pound, two cents per square yard; exceeding three and one- half and not exceeding four and one-half square yards to the pound, two and three-fourths cents per square yard; exceeding four and one-half and not exceeding six square yards to the pound, three cents per square yard ; exceeding six square yards to the pound, three and one half cents per square yard; if bleached, and not exceeding three and one-half square yards to the pound, two and three-fourths cents per square yard; exceeding three and one-half and not exceeding four and one-half square yards to the pound, three and one-half cents per square yard ; exceeding four and one-half and not exceeding six square yards to the pound, four cents per square yard; exceeding six square yards to the pound, four and one-fourth cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding three and one-half square yards to the pound, four and one fourth cents per square yard; exceeding three and one-half and not exceeding four and one-half square yards to the pound, four and one-half cents per square yard; exceeding four and one-half and not exceeding six square yards to the pound, four and three fourths cents per square yard; exceeding six square yards to the pound, five cents per square yard: Provided, That on all cotton cloth exceeding one hundred and fifty and not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over ten cents per square yard, thirty-five per centum ad valorem; bleached, valued at over twelve ceuts per square yard, thirty -five per centum ad valorem; dyed, colored, stained, painted, or printed, valued ai, over twelve and 29 one-half cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. 1350. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding two hundred threads to the square inch, counting the warp and filling, and not exceeding two and one-halt S(|uare yards to the pound, three cents per square yard; exceeding two and one half and not exceeding three and one-half square yards to the pound, three and one-half cents per square yard ; exceeding three and one- lialf and not exceeding five square yards to the pound, four cents per square yard; exceeding five square yards to the pound, four and one-half cents per square yard; if bleached, and not exceeding two and one-half square yards to the pound, four cents per square yard; exceeding two and one half and not exceeding three and one-half square yards to the pound, four and one-half cents per square yard ; exceed- ing three and one-half and not exceeding five square yards to the pound, five cents per square yard; exceeding five square yards to the pound, five and one-half cents per square yard; if dyed, colored, painted, or printed, and not exceeding three and one-half square yards to the pound, five and three-fourths cents per square yard; exceeding three and one-half square yards to the pound, six and one-half cents per square yard : Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard; bleached, valued at over fourteen cents per square yard; and dyed, colored, stained, painted, or printed, valued at over sixteen cents per square yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem. 257. The term cotton cloth, or cloth, wherever used in the foregoing paragraphs of this schedule, shall be held to include all woven fabrics of cotton in the piece, whether figured, fancy, or plain, not specially provided for in this Act, the warp and filling threads of which can be counted by unraveling or other practicable means. 258. Clothing ready made, and articles of wearing apparel of every description, handkerchiefs, and neckties or neck wear, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, all of the foregoing not specially provided for in this Act, forty per centum ad valorem. 259. Plushes, velvets, velveteens, corduroys, and all pile fabrics com- posed of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed, forty per centum ad valorem; on all such goods if bleached, dyed, colored, stained, painted, or printed, forty-seven and one-half per centum ad valorem. 260. Chenille curtains, table covers, and all goods manufactured oi cotton chenille, or of which cotton chenille forms the component mate- rial of chief value, forty per centuu^. ad valorem; sleeve linings or other cloths, composed of cotton and silk, whether known as silk stripe sleeve lining, silk stripes, or otherwise, forty-five per centum ad valorem. 261. Stockings, hose and half-hose, made on knitting machines or frames, composed of cotton or other vegetable fiber and not otherwise specially provided for in this Act, thirty per centum ad valorem. 262. Stockings, hose and half hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, inclu ding 'such as are commercially known as seamless or clocked stockings, hose or half-hose, and knitted shirts or drawers, all of the 3C above composed of cotton or other vegetable fiber, finished or unfin- ished, fifty per centum ad valorem. Ii63, Cords, braids, boot, shoe and corset lacings, tapes, gimps, gal- loons, webbing, goring, suspenders and braces, woven, braided, or twisted lamp or candle wicking, lining for bicycle tires, spindle bind ing, any of the above made of cotton or other vegetable fiber and whether composed in part of India rubber or otherwise, forty-five per centum ad valorem. 264. All manufactures of cotton, including cotton duck and cotton damask, in the piece or otherwise, not specially provided for in this Act, and including cloth having India rubber as a component material, thirty-five per centum ad valorem. Schedule J.— Flax, Hemp, and Jtjte, and Manufactures of. 265. Flax, hackled, known as "dressed line," one and one-half cents per pound. 266. Hemp, hackled, known as "dressed line," one cent per pound. 267. Tarn, made of jute, thirty per centum ad valorem. 268. Cables, cordage, and twine (except binding twine), composed in whole or in part of New Zealand hemp, istle or Tampico fiber, manila, sisal grass, or sunn, ten per centum ad valorem. 269. Hemp and jute carpets and carpetings, twenty per centum ad valorem. 272. Flax gill netting, nets, webs, and seines, forty per centum ad valorem. 273. Oilcloth for floors, stamped, painted, or printed, including lino- leum, corticene, cork carpets,' figured or plain, and all other oilcloth (except silk oilcloth), and waterproof cloth, not speci;illy provided for in this Act, valued at twenty-five cents or less per square yard, twenty- five per centum ad valorem; valued above twenty -five cents per square yard, forty per centum ad valorem. 273J. Linen hydraulic hose, made in whole or in part of flax, hemp, or jute, forty per centum ad valorem. 274. Yarns or threads composed of flax or hemp, or of a mixture of either of these substances, thirty-five per centum ad valorem. 275. Collars and cuffs, composed wholly or in part of linen, thirty cents per dozen jjieces, and in addition thereto thirty per centum ad valorem; shirts and all other articles of wearing aiDparel of every desoiiption, not specially provided for in this Act, composed wholly or in part of linen, fifty per centum ad valorem. 275J. Tapes composed of flax, woven with or without metal threads, on reels or spools, designed expressly for use in the manufacture of measuring tapes, twenty-five per centum ad valorem. 276. Laces, edgings, nettings and veilings, embroideries, insertings, neck rufflings, ruchings, trimmings, tuckings, lace window curtains, tamboured articles, and articles embroidered by hand or machinery, embroidered handkerchiefs, and articles made wholly . Taper envelopes, twenty per centum ad valorem. 310. Taper hangings and paper for screens or fireboards, writing paper, drawing paper, and all other paper not specially pro- vided for in this Act, twenty per centum ad valorem. 3413 3 34 311. Blankbooksof all kinds, twenty per centum ad valorem; books. including pamphlets and engravings, bound or unbound, pno- tograplis, etchings, maps, music, charts, and all printed mat- ter not specially provided for in this Act, twenty-five per centum ad valorem. 312. Playing cards, in packs not exceeding fifty-four cards and at a like rate for any number in excess, ten cents per pack and fifty per centum ad valorem. 313. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this Act, twenty per centum ad valorem. SCHEDTTLE N.— SUNDRIES. 314. Hair pencils, brushes and feather dusters, thirty-five per centum ad valorem; brooms, twenty per centum ad valorem; bristles, sorted, bunched, or prepared in any manner, seven and one-half cents per pound. Buttons and Button Forms : 315. Button forms: Lastings, mohair, cloth, silk, or other manu factures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem. 316. Buttons commercially known as agate buttons, twenty-five per centum ad valorem ; pearl and shell buttons, wholly or partially manufactured, one cent per line button measure of one-fortietli of one inch per gross and fifteen per centum ad valorem. 317. Buttons of ivory, vegetable ivory, glass, bone or horn, wholly or partially manufactured, thirty -five per centum ad valorem. 318. Shoe buttons, made of paper, board, papier mach6, pulp, or other similar material not specially provided for in this Act, twenty- five per centum ad valorem. 318 J. Coal, bituminous and shale, forty cents per ton; coal slack or culm such as will pass through a half-inch screen, fifteen cents per ton. 318f. Coke, fifteen per centum ad valorem. 319. Corks, wholly or partially manufactured, ten cents per pound. 320. Dice, draughts, chess-men, chess-balls^ and billiard, pool, and bagatelle balls, of ivory, bone, or other materials, fifty per centum ad valorem. 321. Dolls, doll heads, toy marbles of whatever material composed, and all other toys not composed of rubber, china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for in this Act, twenty-five per centum ad valorem. This paragraph shaU not take effect until January first, eighteen hundred and ninety-five. 322. Emery grains, and emery manufactured, ground, pulverized, or refined, eight-tenths of one cent per pound. Explosive Substances: 323. Fire-crackers of all kiflds, fifty per centum ad valorem, but no allowance shall be made for tare or damage thereon. 324. Fulminates, fulminating powders, and like articles, not specially provided for in this Act, thirty per centum ad valorem. 325. Gunpowder, and all explosive substances used for mining, blast- ing, artillery, or sporting purposes, when valued at twenty cents or less per pound, five cents per pound; valued above twenty cents per pound, ei2;bt cents per pound. 35 326. Matches, friction or lucifer, of all descriptions, twenty per centum ad valorem. 32CJ. Musical instruments or parts thereof (except pianoforte actions and parts thereof), strings for musical instruments not other- wise enumerated, cases for musical instruments, pitch pipes, tuning forks, tuning hammers, and metronomes, twenty-five per centum ad valorem. 327. Percussion caps, thirty per centum ad valorem; blasting caps, two dollars and seven cents per thousand caps. 328. Feathers and downs of all kinds, when dressed, colored, or manufactured, including quilts of down and other manufactures of down, and also including dressed and finished birds suitable for millinery ornaments, and artificial and ornamental featliers, fruits, grains, leaves flowers, and stems, or parts thereof, of whatever material composed^ suitable for millinery use, not specially provided for in this Act, thirty- five per centum ad valorem. 329. Furs, dressed on the skin but not made up into articles, twenty per centum ad valorem ; furs not on the skin, prepared for hatters' use, twenty per centum ad valorem. 330. Fans of all kinds, except common palm-leaf fans, forty per centum ad valorem. 331. Gun wads of all descriptions, ten per centum ad valorem. 332. Hair, human, if clean or drawn but not manufactured, twenty per centum ad valorem. 332^. Hair, curled, suitable for beds ormattresses, tenper centum ad valorem. 333. Haircloth known as "crinoline cloth," six cents per square yard. 334. Haircloth known as "hair seating," twenty cents per square yard. 335. Hats for men's, women's, and children's wear, composed of the fur of the rabbit, beaver, or other animals, or of which such fur is the component material of chief value, wholly or partially manufactured, including fur hat bodies, forty per centum ad valorem. Jewelry and pkecious stones : 336. Jewelry : All articles, not specially provided for in this Act, commercially known as "jewelry," and cameos in frames, thirty-five per centum ad valorem. 337. Pearls, including pearls strung but not set, ten per centum ad valorem. 338. Precious stones of all kinds, cut but not set, twenty-five per centum ad valorem ; if set, and not specially provided for in this Act, including pearls set thirty per centum ad valorem ; imita- tions of preciotis stones, not exceeding an inch in dimensions, not set, ten per centum ad valorem. And on uncut precious stones of all kinds, ten per centum ad valorem. Leather, and manueacttjres of : 339. Sole leather, ten per centum ad valorem. 340. Bend or belting leather, and leather not specially provided for in this Act, ten per centum ad valorem. 341. Calfskins, tanned, or tanned and dressed, dressed upper leather, including patent, enameled, and japanned leather, dressed or undressed, and finished; chamois or other skins not specially 36 enumerated or provided for in this Act, twenty per centum ad valorem; bookbinders' calfskins, kangaroo, sheep and goat skins, including lamb and kid skins, dressed and finished, twenty per centum ad valorem; skins for morocco, tanned but uniinished, ten per centum ad valorem; pianoforte leather and pianoforte action leather, twenty per centum ad valorem ; boots and shoes, made of leather, twenty per centum ad valorem. 342. Leather cut into shoe uppers or vamps, or other forms, suitable for conversion into manufactured articles, twenty per centum ad valorem. 343. Gloves made wholly or in part of leather, whether wholly or partly manufactured, shall pay duty at the following rates, the lengths stated in each case being the extreme length when stretched to their full extent, namely : 314. Ladies' or children's " glace" finish, Schmaschen (of sheep origin), not over fourteen inches in length, one dollar per dozen pairs; over fourteen inches and not over seventeen inches in length, one dollar and fifty cents per dozen pairs ; over seventeen inches in length, two dollars per dozen pairs; men's "glace" finish, Schmaschen (sheep), three dollars per dozen pairs. 345. Ladies' or children's "glace" finish, lamb or sheep, not over fourteen inches in length, one dollar and seventy-five cents per dozen pairs ; over fourteen and not over seventeen inches in length, two dollars and seventy -five cents per dozen pairs; over seventeen inches in length, three dollars and seventy-five cents per dozen pairs. Men's " glace " finish, lamb or sheep, four dollars per dozen pairs. 346. Ladies' or children's "glace " finish, goat, kid, or other leather than of sheep origin, not over fourteen inches in length, two dollars and twenty-five cents per dozen pairs ; over fourteen and not over seventeen inches in length, three dollars per dozen pairs; over seventeen inches in length, four dollars per dozen pairs; men's " glace" finish, kid, goat, or other leather tban of sheep origin, four dollars per dozen pairs. 347. Ladies' or children's, of sheep origin, with exterior grain sur- face removed, by whatever name known, not over seventeen inches in length, one dollar and seventy-five cents per dozen pairs ; over seventeen inches in length, two dollars and seventy- five cents per dozen pairs ; men's, of sheep origin, with exterior surface removed, by whatever name known, four dollars per dozen pairs. 3-lS. Ladies or children's kid, goat, or other leather than of sheep origin, with exterior grain surface removed, by whatever name known, not over fourteen inches in length, two dollars and twenty- five cents per dozen pairs; over fourteen inches and not over seventeen inches in length-, three dollars per dozen pairs ; over seventeen inches in length, four dollars per dozen pairs; men's goat, kid, or other leather than of sheep origin, with exterior grain surface removed, by whatever name known, four dollars per dozen pairs. 349. In addition to the foregoing rates, there shall be paid on all leather gloves, when lined, one dollar per dozen pairs. 350. G-love tranks, with or without the usual accompanying pieces, shall pay seventy-five per centum of the duty provided for the gloves in the fabrication of which they are suitable. 37 Miscellaneous mantjpaotubes : o51. Manufactures of amber, asbestus, bladders, coral, cork, catgut or whipgut or wormgut, jet, paste, spar, wax, or of which these substauces or either of them is the component material of chief value, not specially provided for in this Act, twenty-five per centum ad valorem. 352. Manufactures of bone, chip, grass, horn, India rubber, palm leaf, straw, weeds, or whalebone, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, twenty -five per centum ad valorem. But the terms grass and straw shall be understood to mean these substances in their natural form and structure and not the separated fiber thereof. 353. Manufactures of leather, fur, gutta-percha, vulcanized India rubber, known as hard rubber, human hair, papier-mache, plaster of Paris, indurated fiber wares, and other manufactures composed of wood or other pulp, or of which these substances or either of them is the component material of chief value, all of the above not specially provided for in this Act, thirty per centum ad valorem. 354. Manufactures of ivory, vegetable ivory, mother-of-pearl, gelatine, and shell, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, and manufactures known commercially as bead, beaded or jet trimmings or ornaments, thirty-five per centum ad valorem. 355. Masks, composed of paper or pulp, twenty-five per centum ad valorem. 356. Matting and mats made of cocoa fiber or rattan, twenty per centum ad valorem. 357. Pencils of wood filled with lead or other material, and slate pen- cils covered with wood, fifty per centum ad valorem; all other slate pencils, thirty per centum ad valorem. 358. Pencil leads not in wood, ten per centum ad valorem. 358i. Photographic dry plates or films, twenty-five per centum ad valorem. 359. Pipes, pipe bowls, of all materials, and all smokers' articles whatsoever, not specially provided for in this Act, including cigarette books, cigarette-book covers, pouches for smoking or chewing tobacco, and cigarette paper in all forms, fifty per centum ad valorem; all common tobacco pipes and pipe bowls made wholly of clay, valued at not more than fifty cents per gross, ten per centum ad valorem. 360. Umbrellas, parasols, and sunshades, covered with material com- posed wholly or in part of silk, wool, worsted, the hair of the camel, goat, alpaca, or other animals, or other material than paper, forty-five per centum ad valorem. Sticks foe: 361. Umbrellas, parasols, and sunshades, if plain or carved, finished or unfinished, thirty per centum ad valorem. 362. Waste, not specially provided for in this Act, ten per ceatum ad valorem. FEEE LIST. Sec. 2. On and after the first day of August, eighteen hundred and ninety-four, unless otherwise provided for in this Act, the following articles, when inii)orted, shall be exempt from duty: 363. Acids used for medicinal, chenucal, or manufacturing purposes, not especially provided for in this Act. 364. Aconite. 365. Acorns, raw, dried or undried, but unground. 3C6. Agates, unmanufactured. 367. Albumen. 368. Alizarin, and alizarin colors or dyes, natural or artificial. 369. Amber, and amberoid unmanufactured, or crude gum. 370. Ambergris. 372. Aniline salts. 373. Any animal imported specially for breeding purposes shall be admitted free: Provided, Thstt no such animal shall be admitted free unless pure bred of a recognized breed, and duly registered in the book of record established for that breed, and the Secretary of the Treasury may prescribe such additional regulations as may be required for the strict enforcement of this provision. Cattle, horses, sheep, or other domestic animals which have strayed across the boundary line into any foreign country, or have been or maj be driven across such boundary line by the owner for pasturage pur- poses, together with their increase, may be brought back to the United States free of duty under regulations to be prescribed by the Secretary of the Treasury. 374. Animals brought into the United States temporarily for a period not exceeding six months, for the purpose of exhibition or com- petition for prizes offered by any agricultural or racing association; but a bond shall be given in accordance with regulations prescribed by the Secretary of the Treasury; also, teams of animals, including their harness and tackle and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigra- tion under such regulation f as the Secretary of the Treasury may prescribe; and wild animals ntended for exhibition in zoological col- lections for scientific and eductii > on al purposes, and not for sale or profit. 375. Annatto, roucou, rocoa, o, Orleans, and all extracts of. 376. Antimony ore, crude sulpLite of, and antimony, as regulus or metal. 377. Apatite. 380. Argal, or argol, or crude tartar. 381. Arrow root, raw or unmanufactured. 382. Arsenic and sulphide of, or orpiment. 383. Arseniate of aniline. 384. Art educational stops, composed of glass and metal, and valued at not more than six cents per gross. 385. Articles imported by the United States. 386. Articles in a crude state used in dyeing or tanning not specially provided for in this Act. 387. Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manu- facture or other means; casks, barrels, carboys, bags, and other vessels ^f American manufacture exported filled with American producta, or 39 exported empty and returned filled with foreign products, includina Bliooks when returned as barrels or boxes; also quicksilver flasks or bottles, of eitlier domestic or foreign manufacture, wliicli shall havr been actually exported from the United States; but proof of the iden- tity of such articles shall be made, under general regulations to be pre- scribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal tax at the time of exportation such tax shall be proved to have been paid before exportation and not refunded: Provided, That this para- graph shall not apply to any article upon which an allowance of draw- back has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manufactured in bonded warehouse and exported under any provision of law: And provided further, That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reiuiported it shall be retained in the custody of the col- lector of customs until internal- revenue stamps in payment of the legal duties shall be placed thereon. 388. Asbestos, unmanufactured. 389. Ashes, wood and lye of, and beet-root ashes. 390. Asphaltum and bitumen, crude or dried, but not otherwise manipulated or treated. 391. Asafetida. 392J. Bagging for cotton, gunny cloth, and all similar material suit- able for covering cotton, composed in whole or in part of hemp, flax, jute, or jute butts. 393. Balm of Gilead. 394. Barks, cinchona or other, from which quinine may be extracted. 395. Baryta, carbonate of, or wifcberite, and baryta, sulphate of, or barytes, unmanufactured, including barytes earth. 396. Bauxite, or beauxite. 397. Beeswax. 398. Bells, broken, and bell metal broken and fit only to be remanu- factured. 399. All binding twine manufactured in whole or in part from New Zealand hemp, istle or Tampico fiber, sisal grass, or sunn, of single ply and measuring not exceeding six hundred feet to the pound, and manila twine not exceeding six hundred and fifty feet to the pound. 400. Bird skins, prepared for preservation, but not further advanced in manufacture. 401. Birds and land and water fowls. 402. Bismuth. 403. Bladders, and all integuments of animals, and fish sounds or bladders, crude, salted for preservation, and unmanufactured, not spe- cially provided for in this Act. 404. Blood, dried. 405. Blue vitriol, or sulphate of copper. 406. Bologna sausages. 407. Bolting-cloths, especially for milling purposes, but not suitable for the manufacture of wearing apparel. 408. Bones, crude, or not burned, calcined, ground, steamed, or other- wise manufactured, and bone dust or animal carbon, and bone ash, fit only for fertilizing purposes. 410. Books, engravings, photographs, bound, or unbound, etchings, music, maps, and oharte, which shall have been printed more than 40 twenty years at the date of importation, and all hydrograpKic charts, and scientific books and periodicals devoted to original scieutiflc research, and publications issued for their subscribers by scientific and literary associations or academies, or publications of individuals for gratuitous private circulation, and public documents issued by foreign G-overn- inents. 411. Books and pamphlets printed exclusively iu languages other than Bnglishj also books and music, in raised print, used exclusively by the blind. 412. Books, engravings, photographs, etchings, bound or unbound, maps and charts importea by authority or for the use of the United States or for the use of the Library of Congress. 413. Books, maps, music, lithographic prints, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or established for educational, philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the IJnited States, or any State or public library, subject to such legulations as the Secretary of the Treasury shall prescribe. 414. Books, libraries, usual furniture, and similar household effects of persons or families from foreign countries, if actually used abroad by thorn not less than one year, and not intended for any other person or persons, nor for sale. 416. Brazil paste. 417. Braids, plaits, laces, and similar manufactures composed ot straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for mak- ing or ornamentmg hats, bonnets, and hoods. 418. Brazilian pebble, unwrought or unmanufactured. 419. Breccia, in block or slabs. 420. Bristles, crude, not sorted, bunched, or prepared. 421. Bromine. 422. Broom corn. 423. Bullion, gold or silver. 424. Burgundy pitch. 424^. Burlaps, and bags for grain made of burlaps, 425. Cabbages. 426. Old coins and medals, and other antiquities, but the term "antiquities" as used in this Act shall include only such articles as are suitable for souvenirs or cabinet collections, and which shall have been produced at any period prior to the year seventeen hundred, 427. Cadmium. 428. Calamine. 429. Camphor, crude. 430. Castor or castoreum. 4il. Catgut, whipgut, or wormgut, unmanufactured, or not furtboi manufactured than in strings or cords. 432. Cerium. 433. Chalk, unmanufactured. 434. Charcoal. 435. Chicory root, raw, dried, or undricd, but unground. 436. Cider, 437. Civet, crude. 438. Chromate of iron or chromic ore. 439. Clay— Common blue clay in casks suitable for the manufacture of crucibles. 41 44L Coal, anthracite, and coal stores of American vessels, but none shall be unloaded. 443. Coal tar, crude, and all preparations except mediciual coal-tar preparations and products of coal tar, uot colors or dyes, not specially provided for in this Act. 444. Cobalt and cobalt ore. 445. Cocculus Indicus. 446. Cochineal. 447. Cocoa, or cacao, crude, leaves, and shells ol. 448. Coffee. 449. Coins, gold, silver, and copper. 450. Coir, and coir yarn. 451. Copper imported in the form of ores. 452. Old copper, fit only for manufacture, clipping from new copper, and aU composition metal of which copper is a component material of chief value not specially provided for in this Act. 453. Copper, regulus of, and black or coarse copper, and copper cement. 454. Copper in plates, bars, ingots, or pigs, and other forms, uot manufactured, not specially provided for in this Act. 455. Copperas, or sulphate of iron. 456. Coral, marine, uncut, and unmanufactured. 457. Cork wood or cork bark, unmanufactured. 458. Cotton, and cotton waste or flocks. 459. Cotton ties of iron or steel cut to lengths, punched or not I'unched, with or without buckles, for baling cotton. 460. Cryolite, orkryolith. 461. Cudbear. 462. Curling stones, or quoits, and curling-stone handles. 463. Curry, and curry powder. 464. Cutch. 465. Cuttlefish bone. 466. Dandelion roots, raw, dried, or undried, but unground. 467. Diamonds; miners', glaziers', and engravers' diamonds not set, and diamond dust or bort, and jewels to be used in the manufacture of watches or clocks. 468. Divi-divi. 469. Dragon's blood. 470. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds aromatic, seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing drugs which are not edible, and which have not been advanced in value or condition by refining or grinding, or by other process of mantifacture, and not specially provided for in this Act. 471. Eggs of birds, fish, and insects : Provided, however, That this shall not be held to include the eggs of game birds the importation of which is prohibited except specimens for scientific collections. 472. Emery ore. 473. Ergot. 474. Common palm leaf fans, and palm leaf unmanufactured. 475. Farina. 476. Fashion plates, engraved on steel or copper or on wood, colored or plain. 477. Feathers and downs for beds, and feathers and downs of all 42 kinds, crude or not dressed, colored, or manufactured, not specially provided for in this Act. 478. Feldspar. 479. Felt, adhesive, for sheathing vessels. 480. Fibrin, in all forms. 481. Fish, frozen or packed in ice fresh. 482. Fish for bait. 483. Fish skins. 484. Flint, flints, and ground flint stones. 485. Floor matting manufactured from round or split straw, includ ing what is commonly known as Chinese matting. 486. Fossils. 487. Fruit plants, tropical and semitropical, for the purpose of propa gation or cultivation. Fetjits and Ntjts: 489. Fruits, green, ripe, or dried not specially provided for in this Act. 490. Tamarinds. 491. BrazU nuts, cream nuts, palm nuts, and palm-nut kernels not otherwise provided for. 492. Furs, undressed; dressed fur pieces suitable only for use in the manufacture of hatter's fur. 493. Fur skins of aU kinds not dressed in any manner. 494. Gambler. 495. Glass, broken, and old glass, which can not be cut for use, and fit only to be remanufactured. 496 Glass plates or disks, rough-cut or unwrought, for use in the manufacture of optical instruments, spectacles, and eyeglasses, and suitable only for such use : Provided, however, That such disks exceed- ing eight inches in diameter may. be polished sufficiently to enable the character of the glass to be determined. Grasses and Fibbks: 497. Istle or Tampico fiber, jute, jute butts, manila, sisal grass, sunn, flax straw, flax not hackled, tow of flax or hemp, hemp not hackled, hemp, flax, jute, and tow wastes, and all other textile grasses or fibrous vegetable substances, unmanufactured or undressed, not specially provided for in this Act. 498. Gold-beaters' molds and gold-beaters' skins. 499. Grease and oils, including cod oil, such as are commonly used in soap-making or in wire- drawing, or for stuffing or dressing leather, and which are fit only for such uses, not specially provided for in this Act. 500. Guano, manures, and all substances expressly used for manure. 501. Gunny bags and gunny cloths, old or refuse, fit only for remanu- facture. 603. Gutta-percha, crude. 504. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, not specially provided for in this Act; and humsin hair, raw, uncleaned, and not drawn. 505. Hides and skins, raw or uncured, whether dry, salted, or pickled. 506. Hide cuttings, raw, with or without hair, and all other glue stock. 507. Hide rope. 608. Hones and whetstones. 509. Hoofs, unmanufactured. 43 510. Hop roots for cultivation. 511. Horns, and parts of, unmanufactared, includinff horn strips and tips. 512. Ice. 513. India rubber, crude, and milk of, and old sera]) or refuse India rubber, whicli has been worn out by use and is fit only for remanu- facture. 514. Indigo, and extracts or pastes of, and carmines. 515. Iodine, crude, and resublimed. 516. Ipecac. 517. Iridium. 519. Ivory, sawed or cut into logs, but not otherwise manufactured, and vegetable ivory. 520. Jalap. 521. Jet, unmanufactured. 522. Joss stick, or Joss light. 523. Junk, old. 524. Kelp. 525. Kieserite. 526. Kyanite, or cyanite, and kainite. 527. Lac-dye, crude, seed, button, stick, and sheU. 528. Lac spirits. 529. Lactarine. 531. Lava, unmanufactured. 532. Leeches. ")3;;. Lemon juice, lime juice, and sour-orange juice. 5,'>4. Licorice root, un ground. 535. Lifeboats and life-saving appar;itas specially imported by socie- ties incorporated or established to encourage the saving of human life. 536. Lime, citrate of. 537. Lime, chloride of, or bleaching powder. o38. Lithographic stones not engraved. 539. Litmus, prepared or not prepared. 540. Loadstones. 541. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 542. Magnesia, sulphate of, or Epsom salts. 543. Magiiesite, or native mineral carbonate of magnesia. 544. Magnesium. 545. Magnets. 546. Manganese, oxide and ore of. 547. Manna. 648. Manuscripts. 549. Marrow, crude. 550. Marsh mallows. 551. Medals of gold, silver, or copper, and other metallic articles manufactured as trophies or prizes, and actually received or bestowed and accepted as honorary distinctions. 553. Meerschaum, crude or unmanufactured. 554. Milk, fresh. 555. Mineral waters, all not artificial, and mineral salts of the same, obtained by evaporation, when accompauied by duly authenticated certificate, showing that they are in no way artificially prepared, and are the product of a designated mineral spring; lemonade, soda-water, and all similar waters. 666. Minerals, crude, or not advanced in value or condition by 44 refining or grinding, or by other process of manufacture, not speciaUy provided for in this Act. 557. Models of inventions and of other improvements in the arts, including patterns for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. 557J. Molasses testing not above forty degrees polariscope test, and containing twenty per centum or less of moisture. 558. Moss, seaweeds, and vegetable substances, crude or unmauu factured, not otherwise specially provided for in this Act. 559. Musk, crude, iu natural pods. 560. Myrobolan. 561. Needles, hand-sewing and darning. 562. Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or paper covered publications, containing current literature of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. 564. Nux vomica. 565. Oakum. 566. Ocher and ochery earths, sienna and sienna earths, umber and umber earths, not specially provided for in this Act, dry. 567. Oil cake. 568. Oils : Almond, amber, crude and rectified ambergris, anise or anise seed, aniline, aspic or spike lavender, bergamot, cajeput, cara- \yay, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, cotton seed, croton, fennel. Jasmine or Jasimine, Juglandium, Juniper, lavender, lemon, limes, mace, neroli or orange flower, enfleu- rage grease, nut oil or oil of nuts not otherwise specially provided for in this Act, orange oil, olive oil for manufacturing or mechanical pur- poses unfit for eating and not otherwise provided for in this Act, ottar of roses, palm and cocoanut, rosemary or anthoss, sesame or sesamum seed or bean, thyme, origanum red or white, valerian ; and also sper- maceti, whale, and other fish oils of American fisheries, and all fish and other products, of such fisheries; petroleum, crude or refined: Provided, That tf there be imported into the United States crude petroleum, or the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States, there shall be levied, paid and collected upon said crude petroleum or its products so imported, forty per centum ad valorem. 569. Opium, crude or unmanufactured, and not adulterated, contain- ing nine per centum and over of morphia. 570. Orange and lemon peel, not preserved, candied, or otherwise prepared. 571. OrchU, or orchil liquid. 573. Ores, of gold, silver, and nickel, and nickel matte. 574. Osmium. 575. Paintings, in oil or water colors, original drawings and sketches, and artists' proofs of etchings and engravings, and statuary, not other- wise provided for in this Act, but the term " statuary" as herein used shall be understood to include only professional productions, whether round or in relief, in marble, stone, alabaster, wood, or metal, of a statuary or sculptor, and the word "painting," as used in this Act, shall not bo understood to include such as are made wholly or in part by stenciling or other mechanical process: 576. Palladium. 577. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, shavings, clippings, old paper, rope ends, wasta 45 rope, waste bagging, old or refused gunny bags or gnnny cloth, and poplar or other woods, ht only to be converted into paper. 578. Parafflne. 579. Parchment and vellum. 580. Pearl, mother of, not sawed or cut, or otherwise manufactured. 681. Pease, green, in balk or in barrels, sacks, or similar packages. 582. Peltries and other usual goods and effects of Indians passing or repassing the boundary line of the United' States, under such regula- tions as the Secretary of the Treasury may prescribe: Provided, That this exemption shall not apply to goods in bales or other packages unusual among Indians. 583. Personal and household effects not merchandise of citizens of the United States dying in foreign countries. 584. Pewter and britannia metal, old, and fit only to be re-manufac- tured. 585. Philosophical and scientific apparatus, utensils, instruments and preparations, including bottles and boxes containing the same; 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 religious, philosophical, educational, scientific, or literary purposes, or for encour- agement of the fine arts, and not intended for sale. 586. Phosphates, crude or native. 687. Plants, trees, shrubs, and vines of all kinds commonly known as nursery stock, not specially provided for in this Act. 588. Plaster of Paris and sulphate of lime, ungroand. 689. Platina, in ingots, bars, sheets, and wire. 590. Platinum, unmanufactured, and vases, retorts, and other appara- tus, vessels, and parts thereof composed of platinum, adapted for chemical uses. 591. Plows, tooth and disk harrows, harvesters, reapers, agricultural drills, and planters, mowers, horserakes, cultivators, threshing ma- chines and cotton gins: Provided, That all articles mentioned in this paragraph if imported from a country which lays an import duty on like articles imported from the United States, shall be subject to the duties existing prior to the passage of this Act. 592. Plumbago. 593. Plush, black, known commercially as hatters' plush, composed of silk, or of silk and cotton, and used exclusively for making men's hats. 594. Polishing-stones, and burnishing-stones. 596. Potash, crude, carbonate of, or "black salts." Caustic potash, or hydrate of, including refined in sticks or rolls. Nitrate of potash, or saltpeter, crude. Sulphate of potash, crude or refined. Chlorate of potash. Muriate of potash. 696. Professional books, implements, instruments, and tools of trade, occupation, or employment, in the actual possession at the time of per- sons arriving in the United States; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparel, but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad for temporary use by them in such exhibitions and not for any other person and not for sale and which have been used by them abroad shall be admitted free of duty under such regulations as the Secretary of the Treasury 46 may prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such im- portation: Provided, That the Secretary of the Treasury may in his discretion extend such period for a further term of six months in case application shall be made therefor. 597. Pulu. 598. Pumice. 600. QuUls, prepared or unprepared, but not made up into complete articles. 601. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. 602. Eags, not otherwise specially provided for in this Act. 603. Eegalia and gems, statues, statuary, and specimens or casts of sculpture where specially imported in good faith for the use of any society incorporated or established solely for educational, philosophical, literary, or religious purposes, or for the encouragement of fine arts, or for the use or by order of any college, academy, school, seminary of learning, or public library in the United States ; but the term " regalia " as herein used sball be held to embrace only such insignia of rank or ofBce or emblems, as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. 604. Eennets, raw or prepared. 605. Saffron and safflower, and extract of, and saffron cake. 606. Sago, crude, and sago flour. 607. Salacine. 608.' Salt in bulk, and salt in bags, sacks, barrels, or other packages, but the coverings shall pay the same rate of duty as if imported sepa- rately : Provided, That if salt is imported from any country whether independent or a dependency which imposes a duty upon salt exported from the United States, then there shall be levied, paid, and collected upon such salt the rate of duty existing prior to the passage of this Act. 609. Sauerkraut. 610. Sausage skins. 611. Seeds; anise, canary, caraway, cardamom, coriander, cotton, croton, cummin, fennel, fenugreek, hemp, hoarhound, mustard, rape. Saint John's bread or bene, sugar beet, mangel-wurzel, sorghum or sugar cane for seed, and all flower and grass seed; bulbs and roots, not edible; all the foregoing not specially provided for in this Act. 612. Selep, or saloup. 613. Shells of all kinds, not cut, ground, or otherwise manufactured. 614. Shotgun barrels, forged, rough bored. 615. Shrimps, and other shellfish, canned or otherwise. 616. Silk, raw, or as reeled from the cocoon, but not doubled, twisted, nor advanced in manufacture in any way. 617. Silk cocoons and silk waste. 618. Silk worm's eggs. 619. Skeletons and other preparations of anatomy. 620. SnaUs. 621. Soda, nitrate of, or cubic nitrate, and chlorate of. 622. Sulphate of Soda, or salt cake, or niter cake. 623. Sodium. 624. Sparterre, suitable for making or ornamenting hats. 625. Specimens of natural history, botany, and mineralogy, when imported for cabinets or as objects of science, and not for sale. 47 Spices : 626. Cassia, cassia vera, and cassia buds, unground. 627. Cinnamon, and cliips of, unground. 628. Cloves and clove stems, unground. 629. G-inger-root, unground and not preserved or candied. 630. Mace. 631. Nutmegs. 632. Pepper, black or white, unground. 633. Pimento, unground. 635. Spunk. 636. Spurs and stilts used in the manufacture of earthen, porcelain, and stone ware. 636 J. Stamps : Foreign postage or revenue sta m ps, canceled or uncan- celed. 638. Stone and sand: Burr stone in blocks, rough or manufactured, or bound up into millstones; cliff stone, unmanufactured; pumice stone, rotten stone, and sand, crude or manufactured. 639. Storax or styrax. 640. Strontia, oxide of, and protoxide of strontian, and strontianite, or mineral carbonate of strontia. 642. Sulphur, lac or precipitated, and sulphur or brimstone, crude, in bulk, sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing in excess of twenty- five per centum of sulphur, and sulphur not otherwise provided for. 643. Sulphuric acid: Provided, That upon sulphuric acid imported from any country, whether independent or a dependency, which imposes a duty upon sulphuric acid exported from the United States, there shall be levied, and collected the rate of duty existing prior to the passage of this Act. 644. Sweepings of silver and gold. 645. Tallow and wool grease, including that known commercially as degras or brown wool grease. 646. Tapioca, cassava or cassady. 647. Tar and pitch of wood, and pitch of coal tar. 648. Tea and tea plants. 650. Teeth, natural, or unmanufactured. 651. Terra alba. 652. Terra japonica. 653. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated. 654. Tinsel wire, lame, or lahn. 655. Tobacco stems. 656. Tonquin, tonqua, or tonka beans. 657. Tripoli. 658. Turmeric. 659. Turpentine, Venice. 660. Turpentine, spirits of. 661. Turtles. 662. Types, old, and fit only to be remani'fricturcd. 663. Uranium, oxide and salts of. 664. Yaccine virus. 6(i5. Yalonia. 666. Verdigris, or subacetate of copper. 667. Wafers, unmedicated, and not edible. 668. Wax, vegetable or mineral. 669. Wearing apparel and other personal effects (not merchandise) 48 of persons arriving in the United States; but this exemption shall not be held to include articles not actually in use and necessary and appropriate for the use of such persons for the purposes of their journey and present comfort and convenience, or which are intended for any other person or persons, or for sale. 671. Whalebone, unmanufactured. Wood: 672. Logs, and round unmanufactured timber not specially enumer- ated or provided for in this Act. 673. Firewood, handle bolts, heading bolts, stave bolts, and shingle bolts, hop poles, fence posts, railroad ties, ship timber, and ship planking, not specially provided for in this Act. 674. Timber, hewn and sawed, and timber used for spars and in building wharves. 675. Timber, squared or sided. 676. Sawed boards, plank, deals, and other lumber, rough or dressed, except boards, plank, deals and other lumber of cedar, lignum vitse, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods. 677. Pine clapboards. 678. Spruce clapboards. 679. Hubs for wheels, posts, last blocks, wagon blocks, oar blocks, gun blocks, heading, and all Uke blocks or sticks, rough hewn or sawed only. 680. Laths. 681. Pickets and palings. 682. Shingles. 683. Staves of wood of all kinds, wood unmanufactured : Provided, That all of the articles mentioned in paragraphs six hundred and seventy-two to six hundred and eighty-three, inclusive, when imported from any country which lays au export duty or imposes discriminating stumpage dues on any of them, shall be subject to the duties existing prior to the passage of this Act. 684. ^^'oods, namely, cedar, lignum- vitae, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all forms of cabinet woods, in the log, rough or hewn; bamboo and rattan unmanufactured; briar root or briar wood, and similar wood unmanufactured, or not further manufactured than cut into blocks suitable for the articles into which they are intended to be converted ; bamboo, reeds, and sticks of partridge, hair wood, pimento, orange, myrtle, and other woods, not otherwise specially provided for in this Act, in the rough, or not further manufactured than cut into lengths suitable for sticks for umbrellas, parasols, sunshades, whips, or walking canes; and India malacca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are intended to be converted. 6S.'). All wool of the sheep, hair of the camel, goat, alpaca, and other lilu' animals, and all wool and hair on the skin, noils, yarn waste, card waste, bur waste, slubbing waste, roving waste, ring waste, and all wiiste, or rags composed wholly or in part of wool, all the foregoing not otherwise herein provided for 686. Works of art, the production of American artists residing tem- porarily abroad, or other works of art, including pictorial paintings on 49 glass, imported expressly for presentation to a national institution, or to any State or municipal corporation, or incorporated religious society, college, or other public institution, including stained or painted window glass or stamed or painted glass windows; but sucb exeini)tioii shall be subject to such regulations as the Secretary of the Treasury may pre- scribe. 687. Works of art, drawings, engravings, photographic pictures, and philosophical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them tempo- rarily for exhibition and in illustration, promotion, and encouragement of art, science, or industry in the United States, and not for sale, and photographic pictures, imported for exhibition by any association estab- hshed in good fViith and duly authorized under the laws of the United States, or of any State, expressly and solely 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 tlie Secretary of the Treasury shall prescribe; but bonds shall be given for the pay- ment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation: Provided, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in cases where applications tlierefor shall be made. 688. Works of art, collections in illustration of the progress of the arts, science, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain, and artistic copies of antiquities in metal or other material, hereafter imported in good faith for permanent exhi- bition at a fixed place by any society or institution established for the encouragement of the arts or of science, and all like articles imported in good faith by any society or association for the purpose of erecting a public monument, and not intended for sale, nor for any other pur- pose than herein expressed; but bonds shall be given under suchrnles and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall be subject, at any time, to examination and inspec- tion by the proper officers of the customs: Provided, That the privi- leges of this and the preceding section shall not be allowed to associa- tions or corporations engaged in or connected with business of a pri- vate or commercial character. 689. Yams. 690. Zaffer. Sbo. 3. That there shall be levied, collected, and paid on the impor- tation of all raw or unmanufactured articles, not enumerated or pro- vided for in this Act, a duty often per centum ad valorem; and on all articles manufactured, in whole or in part, not provided for in this Act, a duty of twenty per centum ad valorem. Sec. 4. That each and everyimported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the par- ticulars before mentioned ; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable there shall be levied on such nonenumerated arti- cle the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; and on articles not enumer- 3413 4 50 ated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if com- posed wholly of the component material thereof of chief value ; and the words " component material of chief value," wherever used in this Act, shall be held to mean that companeut material which shaU exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article it shall pay duty at the highest of such rates. Sec. 5. That all articles of foreign manufacture, such as are usually or ordinarily marked, stamped, branded, or labeled, and all packages containing such or other imported articles, shall, respectively, be plainly marked, stamped, branded, or labeled in legible English words, so as to indicate the country of their origin and the quantity of their con- tents; and until so marked, stamped, branded, or labeled they shall not be delivered to the importer should any article of imported merchan- dise be marked, stamped, branded, or labeled so as to indicate a quan- tity, number, or measurement in excess of the quantity, number, or measurement actually contained in such article, no delivery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case. Sec. 6. That no article of imported merchandise which shall copy or simulate the name or trade-mark of any domestic manufacture or man- ufacturer shall be admitted to entry at any custom house of the United States. And in order to aid the ofi&cers of the customs in enforcing this prohibition any domestic manufacturer who has adopted trade- marks may require his name and residence and a description of his trade-marks to be recorded in books which shall be kept for that pur- pose in the Department of the Treasury under such regulations as the Secretary of the Treasury shaU prescribe, and may furnish to the Depart- ment facsimiles of such trade-marks ; and thereupon the Secretary of the Treasury shall cause one or more copies of the same to be trans- mitted to each collector or other proper officer of the customs. Sec. 7. That all materials of foreign production which may be neces- sary for the construction of vessels built in the United States for foreign account and ownership or for the purpose of being employed in the foreign trade including the trade between the Atlantic and Pacific ports of the United States, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equipment, after the passage of this Act, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes 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 of which a rebate is herein allowed: Provided, That vessels built in the United States for foreign account and ownership shall not be allowed to engage in the coastwise trade of the United States. Sec. 8. That all articles of foreign production needed for the repair of American vessels engaged in foreign trade, including the trade between the Atlantic and Pacific ports of the United States, may be withdrawn from bonded warehouses free of duty, under such regula- tioiifl as the Secretary of the Treasury may prescribe. 51 Seo. 9. That an articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty and without having an internal-revenue stamp affixed thereto shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so man- ufactured and exported be made and manufactured in bonded ware- houses similar to those known and designated in Treasury Kegulations as bonded warehouses, class six : Provided, That the manufacturer of such articles shall fi-rst give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manu- facture of distilled spirits from grain, starch, molasses or sugar, includ- ing all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse estabhshed under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and imme- diate exportation under the supervision of the proper oflEicer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. Any materials used in the manufacture of such goods, and any pack- ages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or dutyinto anybonded manufacturing warehouse, and imported goods may, under the afore- said regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded man- ufacturing warehouse or for the prosecution of the business carried on therein. No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exportation or for transportation and immediate exporta- tion in bond under the supervision of the ofiicer duly designated there- for by the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describ- ing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. A careful account shall be kept by the collector of aU merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles. Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a Ust of all the articles intended to be manufactured in such warehouse and state the formula of manufacture and the names and quantities of the ingiedients to be used therein. Articles manufactured under these provisions may be withdrawn tinder such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exte- rior port for the sole purpose o£ immediate export therefrom. 52 The provisionB of Eevised Statutes thirty-four hundred and thirty- three shall, so far as may be practicable, apply to any bonded manu- facturing warehouse established under this Act and to the merchaudise conveyed therein. Sec. 10. That all persons are prohibited from importing into the United States from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing unlawful abortion, or any lottery ticket or any advertise- ment of any lottery. No such articles, whether imported separately or contained i'n packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the package in which they are contained in the course of importa- tion shall be detained by the officer of customs, and proceedings taken against the same as hereinafter prescribed, unless it appears to the sat- isfaction of the collector of customs that the obscene articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee : Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this section. Sec. 11. That whoever, being an ofiBcer, agent, or employee of t-iie Government of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibi t- ing importing, advertising, dealing in, exbibiting, or sending or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or otlier articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than five thousand dollars, or by imprisonment at hard labor for not more than ten years, or both. Sec. 12. That any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the two preceding sections is made, to the satisfaction of such judge, and founded on knowledge or belief, and if upon belief, setting forth the grounds of such belief, and supported by oath or affirmation of the complainant, may issue, conformably to the Constitu- tion, a warrant directed to the marshal or any deputy marshal in tlie proper district, directing him to search for, seize, and take possession of any such article or thing mentioned in the two preceding sections, and to make due and immediate return thereof to the end that the same may be condemned and destroyed by proceedings, which shall be con- ducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error. Sec. 13. That 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 imported, and also liinlting all bonds to 53 a period of time of not more than six months from the date of the importation. Sec. 14. That a discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States ; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the United States, entitled, by treaty or any Act of Con- gress, to be entered in the ports of the United States on payment of the same duties as shall then be paid on goods, wares, and merchandise imported in vessels of the United States. Sec. 15. That no goods, wares, or merchandise, unless in cases pro- vided for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manufacture, or from which such goods, wares, or merchandise can only be, or most usually are, first shipped for transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wberein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and condemned in like manner, and under the same regulations, restrictions, and provisions as have been heretofore established for tbe recovery, collection, distribution, and remission of forfeitures to the United States by tlie several revenue laws. Sec. 16. That the preceding section shall not apply to vessels or goods, wares, or merchandise imported in vessels of a foreign nation wbicb does not maintain a similar regulation against vessels of the United States. Sec. 17. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is prohibited : Provided, That the operation of this section shall be suspended as to any foreign country or countries, or any parts of such country or coun- tries, whenever the Secretary of the Treasury shall ofiftcially determine, and give public notice thereof that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to the proper officers in the United States, and to such officers or agents of the United States in foreign countries as he shall judge necessary. Sec. 18. That any person convicted of a willful violation of any of the provisions of the preceding section shall be fined not exceeding five hundred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court. Sec. 19. That upon the reimportation of articles once exported of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal- revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of dnty as if originally imported. 64 Sec. 20. That whenever any vessel laden with merchandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United Statea, and within its limits, for the period of two years, and ia abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. Sec. 21. That the works of manufacturers engaged in smelting or refining metals, or both smelting and refining, in the United States may be designated as bonded warehouses under such regulations as the Secretary of the Treasury may prescribe: Provided, That such manufacturers shall first give satisfactory bonds to the Secretary of the Treasury. Ores or metals in any crude form requiring smelting or refining to make them readily available in the arts, imported into the United States to be smelted or refined and intended to be exported in a refined but unmanufactured state, shall, under such rules as the Sec- retary of the Treasury may prescribe, and under the direction of the proper of&cer, be removed in original packages or in bulk from the vessel or other vehicle on which they have been imported, or from the bonded warehouse in "which the same may be, into the bonded ware- house in which such smelting or refining, or both, may be carried on, for the purpose of being smelted or refined, or both, without payment of duties thereon, and may there be smelted or refined, together with other metals of home or foreign production : Provided, That each day a quantity of refined metal equal to the amount of imported metal smelted or refined that day shall be set aside, and such metal so set aside shall not be taken from said works except for transportation to another bonded warehouse or for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of importation, and the name of vessel or other vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as suffi- cient evidence of the exportation of the metal, or it may be removed under such regulations as the Secretary of the Treasury may pre- scribe, upon entry and payment of duties, for domestic consumption. All labor performed and services rendered under these regulations shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer. Sec. 22. Thatwhereimportedmaterialsonwhichdutieshavebeenpaid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the mate- rials used, less one per centum of such duties: Provided, That when the articles exported are made in part from domestic materials the imported materials, or the parts of the articles made from such mate- rials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained : And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the qaantitiy of saoh 55 materials used and the amount of duties paid thereon shall be ascer- tained, the facts of the manufacture or production of such articles in the United States and their exportation therelrom shall be detevmined, and the drawback due thereon shall be paid to the manufacturer, pro- ducer, or exporter, to the agent of either or to the person to wliom such manufacturer, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall prescribe. Seo. 23. That the collector or chief ofi&cer of the customs at any port of entry or delivery shall issue a license to any reputable and com- petent person desiring to transact business as a custom-house bro- ker. Such license shall be granted for a period of one year, and may be revoked for cause at any time by the Secretary of the Treasury. Prom and after the first day of August, eighteen hundred and ninety-four, no person shall transact business as a custom-house broker without a license granted in accordance with this provision ; but this Act shall not be so construed as to prohibit any importer from transacting busi- ness at a custom-house pertaining to his own importations. Sec. 24. That all goods, wares, articles, and merchandise manufac- tured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized to prescribe such regulations as may be necessary for the enforcement of this provision. Sec. 25. That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circu- lation of the various nations of the world shall be estimated quarterly by the Director of the Mint, and be proclaimed by the Secretary of the Treasury immediately after the passage of this Act and thereafter quarterly on the first day of January, April, July, and October in each year. And the values so proclaimed shall be followed m estimating the value of all foreign merchandise exported to the United States during the quarter for which the value is proclaimed, and the date of the consular certification of any invoice shall, for the purposes of this section, be considered the date of exportation : Provided, That the Sec- retary of the Treasury may order the reh(iuidation of any entry at a different value, whenever satisfactory evidence shall be produced to him showing that the value in United States currency of the foreign money specified in the invoice was, at the date of certification, at least ten per centum more or less than the value proclaimed during the quarter in which the consular certification occurred. . Sec. 26. That section twenty-eight hundred and four of the Eevised Statutes be amended so as to read: "Sec 2804. No cigars shall be imported unless the same are packed in boxes of not morethan five hundred cigars in each box; andno entry of any imported cigars shall be allowed of less quantity than thrtfe thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, and also a serial number to be recorded in the custom-house. And the Secretary of the Treasury is herebv authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into ^^Iec. 27. That from and after the first day of January, eighteen hun- 56 dred and ninety-flve, and until the first day of January, nineteen hun dred, there shall be assessed, levied, collected, and paid annually upon the gains, profits, and income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, and every person residing therein, whether said gains, profits, or income be derived from any kind of property, rents, interest, divi- dends, or salaries, or from any profession, trade, employment, or voca- tion carried on in the United States or elsewhere, or from any other source whatever, a tax of two per centum on the amount so derived over and above four thousand dollars, and a like tax shall be levied, collected, and paid annually upon the gains, profits, and income from all property owned and of every business, trade, or profession carried on in the United States by persons residing without the United States. And the tax herein provided for shall be assessed, by the Commissioner of Internal Eevenue and collected, and paid upon the gains, profits, and income for the year ending the thirty-first day of December next preceding the time for levying, collecting, and paying said tax. Sec. 28. That in estimating the gains, profits, and income of any person there shall be included all income derived from interest upon notes, bonds, and other securities, except such bonds of the United States the principal and interest of which are by the law of their issu- ance exempt from all Federal taxation ; profits realized within the year from sales of real estate purchased within two years previous to the close of the year for which income is estimated ; interest received or accrued upon all notes, bonds, mortgages, or other forms of indebted- ness bearing interest, whether paid or not, if good and collectible, less the interest which has become due from said person or which has been paid by him during the year; the amount of all premium on bonds, notes, or coupons; the amount of sales of live stock, sugar, cotton, wool, butter, cheese, pork, beef, mutton, or other meats, hay, and grain, or other vegetable or other productions, being the growth or produce of the estate of such person, less the amount expended in the purchase or production of said stock or produce, and not including any part thereof consumed directly by the family; money and the value of all personal property acquired by gift or inheritance; all other gains, profits, and income derived from any source whatever except that por- tion of the salary, compensation, or pay received for services in the civil, military, naval, or other service of the United States, including Senators, Eepresentatives, and Delegates in Congress, from which the tax has been deducted, and except that portion of any salary upon which the employer is required by law to withhold, and does withhold the tax and pays the same to the oflflcer authorized to receive it. In computing incomes the necessary expenses actually incurred in carrying on any busi- ness, occupation, or profession shall be deducted and also aU interest due or paid within the year by such person on existing indebtedness. And all national. State, county, school, and municipal taxes, not including those assessed against local benefits, paid within the year shall be deducted from the gains, profits, or income of the person who has actually paid the same, whether such person be owner, tenant, or mortgagor; also losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise, and debts ascertained to be worthless, but excluding all estimated depreciation of values and losses within the year on sales of real estate purchased within two years previous to the year for which income is estimated: Provided, That no deduction shall be made for any amount paid out for new buildings, permanent 57 improvements, or betterments, made to increase tbe value of any prop- erty or estate : Provided further^ That only one deduction of four thousand dollars shall be made from the aggregate income of all the members of any family, composed of one or both parents, and one or more minor children, or husband and wife; that guardians shall be allowed to make a deduction in favor of each and every ward, except that in case where two or more wards are comprised in one family, and have joint property interests, the aggregate deduction in their favor shall not exceed four thousand dollars: And provided further. That in cases where the salary or other compensation paid to any person in the employment or service of the United States shall not exceed the rate of four thousand dollars per annum, or shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall be included in estiiuatiiig the annual gains, profits, or income of the person to whom the same shall have been paid, and shall include that portion of any income or salary upon which a tax has not been paid by the employer, where the employer is required by law to pay on the excess over four thousand dollars : Provided also, That in computing the income of any person, corporation, company, or association there shall not be included the amount received from any corporation, com- pany, or association as dividends upon the stock of such corporation; company, or association if the tax of two per centum has been paid upon its net profits by said corporation, company, or association as required by this Act. Sec. 29. That it shall be the duty of all persons of lawful age having an income of more than three thousand five hundred dollars for the tax- able year, computed on the basis herein prescribed, to make and render a list or return, on or before the day provided by law, in such form and manner as may be directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to the collector or a deputy collector of the district in which they reside, of the amount of their income, gains, and profits, as aforesaid; and all guardians and trustees, executors, administrators, agents, receivers, and all per- sons or corporations acting in any fiduciary capacity, shall make and render a list or return, as aforesaid, to the collector or a de]>uty Collector of the district in which such person or corporation acting in a fiduciary capacity resides or does business, of the amount of income, gains, and profits of any minor or person for whom they act, but persons having less than three thousand five hundred dollars income are notrequired to make such report ; and the collector or deputy collector, shall require every list or return to be verified by the oath or afldrmation of the party rendering it, and may increase the amount of any list or return if he has reason to believe that the same is understated ; and in case any such person having a taxable income shall neglect or refuse to make and render such list and return, or shall render a willfully false or fraudulent list or return, it shall be the duty of the collector or deputy collector, to make such list, according to the best information he can obtain, by the examination of such person, or any other evidence, and to add fifty per centum as a penalty to the amount of the tax due on such list in all cases of willful neglect or refusal to make and render a list or return; and in all cases of a willfully false or fraudulent list or return having been rendered to add one hundred per centum as a penalty to the amount of tax ascertained to be due, the tax and the additions thereto as a penalty to be assessed and collected in the manner provided for in other cases of willful neglect or refusal 58 to render a list or return, or of rendering a false or fraudulent return; Provided, That any person, or corporation in his, her, or its own behalf, or as such fiduciary, shall be permitted to declare, under oath or affir- mation, the form and manner of which shall be prescribed by the Com- missioner of Internal Ke venue, with the approval of the Secretary of the Treasury, that he, she, or his or her, or its ward or beneficiary, was not possessed of an income of four thousand dollars, liable to be assessed according to the provisions of this Act; or may declare that he, she, or it, or his, her, or its ward or beneficiary has been assessed and has paid an income tax elsewhere in the same year, under authority of the United States, upon all his, her, or its income, gains, or profits, and upon all the income, gains, or profits for which he, she, or it is liable as such fiduciary, as prescribed by law; and if the collector or deputy collector shall be satisfied of the truth of the declaration, such person or corpo- ration shall thereupon be exempt from income tax in the said district for that year; or if the list or return of any person or corporation, com- pany, or association shall have been increased by the collector or deputy collector, such person or corporation, company, or assooiation may be permitted to prove the amount of income liable to be assessed ; but such proof shall not be considered as conclusive of the facts, and no deduc- tions claimed in such cases shall be made or allowed until approved by the collector or deputy collector. Any person or company, corporation, or association feeling aggrieved by the decision of the deputy collector, in such cases may appeal to the collector of the district, and his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall be final. If dissatisfied with the decision of the collector such person or corporation, company, or association may submit the case, with all the papers, to the Commissioner of Internal Eevenue for his decision, and may furnish the testimony of witnesses to prove any relevant facts having served notice to that efiect upon the Commissiouer of Internal Eevenue, as herein prescribed. Such notice shall state the time and place at which, and the officer before whom, the testimony will be taken; the name, age, residence, and business of the proposed witness, with the questions to be pro- pounded to the witness, or a brief statement of the substance of the testimony he is expected to give : Provided, That the Government may at the same time and place take testimony upon like notice to rebut the testimony of the witnesses examined by the person taxed. The notice shall be delivered or mailed to the Commissioner of Inter- nal Eevenue a sufficient number of days previous to the day fixed for taking the testimony, to allow him, after its receipt, at least five days, exclusive of the period required for mail communication with the place at which the testimony is to be taken, in which to give, should he so desire, instructions as to the cross-examination of the proposed witness. Whenever practicable, the affidavit or deposition shall be taken before a collector or deputy collector of internal revenue, in which case reasonable notice shall be given to the collector or deputy collector of the time fixed for taking the deposition or affidavit: Provided further, That no penalty shall be assessed upon any person or corporation, company, or association for such neglect or refusal or for makmg or rendering a wiUfuUy false or fraudulent return, except after reasonable notice of the time and place of hearing, to be pre- scribed by the Commissioner of Internal Eevenue so as to give the person charged an opportunity to be heard. Sec. 30. The taxes on incomes herein imposed shall be due and pav- atole on or before the first day of July in each year; and to any sum 59 or sums annually.due and unpaid after the first day of July as afore- said, and for ten days after notice and demaiid thereof by the collector, there shall be levied, in addition thereto, the sum of five per centum on the amount of taxes unpaid, and interest at the rate of one per centum per month upon said tax from the time the same becomes due, as a penalty, except from the estates of deceased, insane, or insolvent persons. Sec. 31. Any nonresident may receive the benefit of the exemptions hereinbefore provided for by filing with the deputy collector of any district a true list of all his property and sources of income in the United States and complying with the provisions of section twenty- nine of this Act as if a resident. In computing income he shall include all income from every source, but unless he be a citizen of the United States he shall only pay on that part of the income which is derived from any source in the United States. In case such nonresident fails to iile such statement, the collector of each district shall collect the tax on the income derived from property situated in his district, subject to income tax, making no allowance for exemptions, and all property belonging to such nonresident shall be liable to distraint for tax: Provided, That nonresident corporations shall be subject to the same laws as to tax as resident corporations, and the collection of the tax shall be made in the same manner as provided for collections of taxes against nonresident persons. Sec. 32. That there shall be assessed, levied, and collected, except as herein otherwise provided, a tax of two per centum annually on the net profits or income above actual operating and business expenses, including expenses for materials purchased for manufacture or bought for resale, losses, and interest on bonded and other indebtedness of all banks, banking institutions, trust companies, saving institutions, fire, marine, life, and other insurance companies, railroad, canal, turnpike, canal navigation, slack water, telephone, telegraph, express, electric light, gas, water, street railway companies, and all other corporations, companies, or associations doing business for profit in the United States, no matter how created and organized, but not including part- nerships. That said tax shall be paid on or before the first day of July in each year; and if the president or other chief officer of any corporation, company, or association, or in the case of any foreign corporation, com- pany, or association, the resident manager or agent shall neglect or refuse to file with the collector of the internal-revenue district in which said corporation, company, or association shall be located or be engaged in business, a statement verified by his oath or afiirmation, in such form as shall be prescribed by the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, showing the amount of net profits or income received by said corporation, company, or association during the whole calendar year last preceding the date of tiling said statement as hereinafter required, the corporation, com- pany, or association making default shall forfeit as a penalty the sum of one thousand dollars and two per centum on the amount of taxes due, for each month until the same is paid, the payment of said penalty to be enforced as provided in other cases of neglect and refusal to make return of taxes under the internal-revenue laws. The net profits or income of all corporations, companies, or associa- tions shall include the amounts paid to shareholders, or carried to the accouHt of any fend, or used for construction, enlargement of plant, or 60 auy other expenditure or investment paid from the.net animal profits made or acquired by said corporations, companies, or associations. That nothing herein contained shall apply to States, counties, or municipalities; nor to corporations, companies, or associations organ- ized and conducted solely for charitable, religious, or educational pur- poses, including fraternal beneficiary societies, orders, or associations operating upon the lodge system and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations and dependents of such members; nor to the stocks, shares, funds, or securities held by any fiduciary or trustee for charitable, religious, or educational purposes ; nor to building and loan associations or companies which make loans only to their shareholders; nor to such savings banks, savings institutions or societies as shall, first, have no stockholders or members except depositors and no capital except deposits; secondly, shall not receive deposits to an aggregate amount, in any one year, of more than one thousand dollars from the same depositor; thirdly, shall not allow an accumulation or total of deposits, by any one depositor, exceeding ten thousand dollars; fourthly, shall actually divide and distribute to its depositors, ratably to deposits, all the earnings over the necessary and proper expenses of such bank, institution, or society, except such as shall be applied to surplus; fifthly, shall not possess, in any form, a surplus fund exceeding ten per centum of its aggregate deposits; nor tosuchsavingsbauks, savings institutions, or societies composed of members who do not participate in the profits thereof and which pay interest or dividends only to their depositors; nor to that part of the business of any savings bank, institution, or other similar association having a capital stock, that is conducted on the mutual plan solely for the benefit of its depositors on such plan, and which shall keep its accounts of its business conducted on such mutual plan separate and apart from its other accounts. Nor to any insurance company or association which conducts all its business solely upon the mutual plan, and only for the benefit of its policy holders or members, and having no capital stock and no stock or shareholders, and holding all its property in trust and in reserve for its policy holders or members; nor to that part of the business of any insurance company having a capital stock and stock and shareholders, which is conducted on the mutual plan, separate from its stock plan of insurance, and solely for the benefit of the policy holders and members insured on said mutual plan, and holding all the property belonging to and derived from said mutual part of its business in trust and reserve for the benefit of its policy holders and members insured on said mutual plan. That all State, county, municipal, and town taxes paid by corpora- tions, companies, or associations, shall be included in the operating and business expenses of such corporations, companies, or associations. Sec. 33. That there shall be levied, collected, and paid on all salaries of officers, or payments for services to persons in the civil, military, naval, or other employment or service of the United States, including Senators and Eepresentatives and Delegates m Congress, when exceed- ing the rate of four thousand dollars per annum, atax of two per centum on the excess above the said four thousand dollars; and it shall be the duty of all paymasters and all disbursing officers under the Government of the United States, or persons in the employ thereof, when making any payment to any officers or persons as aforesaid, whose compensa- tion is determined by a fixed salary, or upon settling or adjusting the accounts of such officers or persons, to deduct and withhold the ^ore- 61 said tax of two per centum; and the pay roll, receipts, or account of officers or persons paying such tax as aforesaid shall be made to exhibit the fact of such payment. And it shall be the duty of the accounting officers of the Treasury Department, when auditing the accounts of any paymaster or disbursing officer, or any officer withholding his salary from moneys received by him, or when settling or adjusting the accounts of any such officer to require evidence that the taxes men- tioned in this section have been deducted and paid over to the Treasurer of the United States, or other officer authorized to receive the same. Every corporation which pays to any employee a salary or compensa- tion exceeding four thousand dollars per annum shall report the same to the collector or deputy collector of his district and said employee shall pay thereon, subject to the exemptions herein provided for, the tax of two per centum ou the excess of his salary over four thousand dol- lars: Provided, That salaries due to State, county, or municipal officers shall be exempt from the income tax herein levied Sec. 34. That sections thirty one hundred and sixty-seven, thirty-one hundred and seventy-two, thirty-one hundred and seventy-three, and thirty-one hundred and seventy-six of the Eevised Statutes of the United States as amended are hereby amended so as to read as follows : Sec. 3167. That it shall be unlawful for any collector, deputy col- lector, agent, clerk or other officer or employe of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return by any person or corporation, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof, to be seen or examined by any person except as provided by law ; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law, any income return or any part thereof or the amount or source of income, profits, losses, or expenditures appearing in any income return ; and any ofl'ense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court ; and if the offender be an officer or employe of the United States he shall be dismissed from office and be incapable thereafter of holding any office under the Government. " Sec. 3172. That every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and manage- ment of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. " Sec. 3173. That it shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirty-iirst day of July in each year, in case of income tax on or before the first Monday of March in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the collector or a deputy collector of the district where located, of the articles or objects, including the amount of annual income, charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a tax, the several rates and aggregate amount, 62 according to the forms and regulations to be prescribed by the Com- missioner of Internal Eevenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable : Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or Hcense, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or afiarmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person: Provided further, That in case no annual list or return has been rendered by such person to the col- lector or deputy collector as required by law, and the person shall be absent from his or her residence or place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post-office a note or memorandum addressed to such person, requiring him or her to render to such collector or deputy collector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person on being notified or required as aforesaid shall refuse or neglect to render such list or return within the time required as aforesaid or whenever any peison who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any retuin which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof. The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be summoned does not reside and can not be found within such State, he may enter any collection district where such person may be found, and there make the examination herein author- ized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commis- sioned. " Sec. 3176. When any person, corporation, company, or association refuses or neglects to render any return or list required bylaw, or renders a false or fraudulent return or list, the collector or any deputy collector shall make, according to the best information which he can obtain, including that derived from the evidence elicited by the exam- iuation of the collector, and on his own view and information, such list or return, according to the form prescribed, of the income, property, and objects liable to tax owned or possessed or under the care or management of such person, or corporation, company, or 63 aissociation and the Commissioner of Internal Revenue shall assess aU taxes not paid by stamps, including the amount, if any, due for special tax, income or other tax, and in case of any return of a false or fraud- ulent list or valuation intentionally he shall add one hundred per centum to such tax ; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per centum to such tax. In case of neglect occasioned by sickness or absence as aforesaid the collector may allow such further time for making and delivering such list or return as he may deem necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same inanner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the lister return so made and subscribed by such collector or deputy collector shall be held prima facie good and sufficient for all legal purjioses." Sec. 35. That every corporation, company, or association doing busi- ness for profit shall make and render to the collector of its collection district, on or before the first Monday of March in every year, begin- ning with the year eighteen hundred and ninety-five, a full return, verified by oath or affirmation, in such form as the Commissioner of Internal Eevenue may prescribe, of all the following matters for the whole calendar year last preceding the date of such return : First. The gross profits of such corporation, company, or association, from all kinds of business of every name and nature. Second. The expenses of such corporation, company, or association, exclusive of interest, annuities, and dividends. Third. The net profits of such cori^oration, company, or association, without allowance for interest, annuities, or dividends. Fourth. The amount paid on account of interest, annuities, and dividends, stated separately. Fifth. The amount paid in salaries of four thousand dollars or less to each person employed. Sixth. The amount paid in salaries of more than four thousand dol- lars to each person employed, and the name and address of each of such persons and the amount paid to each. Sec. 36. That it shall be the duty of every corporation, company, or association doing business for profit to keep full, regular, and accurate books of account, upon which all its transactions shall be entered from day to day, in regular order, and whenever a collector or deputy col- lector of the district in which any corporation, company, or association is assessable shall believe that a true and correct return of the income of such corporation, company, or association has not been made, he shaU make an affidavit of such belief and of the grounds on which it is founded, and file the same with the Commissioner of Internal Eeve- nue, and if said Commissioner shall, on examination thereof, and after full hearing upon notice given to all parties, conclude there is good ground for such belief, he shall issue a request in writing to such cor- poration, company, or association to permit an inspection of the books of such corporation, company, or association to be made; and if such corporation, company, or association shall refuse to comply with such request, then the collector or deputy collector of the district shall make from such information as he can obtain an estimate of the amount of such income and then add fifty per centum thereto, which said assess- ment so made shall then be the lawful assessment of such income. 64 Sec. 37. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes other than the tax repre- sented by an adhesive stamp or other engraved stamp is made under the provisions of this Act, to give to the person making such payment a full written or printed receipt, expressing the amount paid and the particular account for which such payment was made; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts specified in such receipts ; and such receipts shall be suflQcient evidence in favor of such debtor, to justify him in withholding the amount therein expressed from his next payment to his creditor; but such creditor may, upon giving to his debtor a full written receipt, acknowl- edging the payment to him of whatever sum may be actually paid, and accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector's receipt. Sec. 38. That on and after the first day of August, eighteen hundred and ninety-four, there shall be levied, collected, and paid, by adhesive stamps, a tax of two cents for and upon every pack of playing cards containing not more than fifty -four cards, manufactured and sold or removed, and also upon every pack in the stock of any dealer on and after that date; and the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, shall make regulations as to dies and adhesive stamps. Sec. 39. That in all cases where an adhesive stamp is used for denoting the tax imposed by this Act upon playing cards, except as hereinafter provided, the person using or affixing the same shall write thereon the initials of his name and the date on which such stamp is attached or used, so that it may not again be used. And every person who fi-audulently makes use of an adhesive stamp to denote any tax imposed by this Act without so effectually canceling and obliterating such stamp shall forfeit the sum of fifty doUars. The Commissioner of InterAal Eevenue is authorized to prescribe such method for the can- cellation of stamps as substitute for, or in addition to the method pre- scribed in this section as he may deem expedient and effectual. And he is authorized, in his discretion, to make the application of such method imperative upon the manufacturers of playing cards. Sec. 40. That every manufacturer of playing cards shall register with the collector of the district his name or style, place of residence, trade, or business, and the place where such business is to be carried on, and a failure to register as herein provided and required shaU sub- ject such person to a penalty of fifty dollars. Sec. 41. That the Commissioner of Internal Revenue shall cause to be prepared, for payment of the tax upon playing cards, suitable stamps denoting the tax thereon. Sucb stamps shall be furnished to collectors requiring them, and collectors shall, if there be any manufac- turers of playing cards within their respective districts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the same only to such manufacturers as have registered as required by law and to importers of playing cards, who are required to affix the same to imported playing cards, and to persons who are requured by law to affix the same to stocks of playing cards on hand when the tax thereon imposed first takes effect. Every QoUector shall 65 teep an account of the number and denominate values of the stamps sold by him to each manufacturer and to other persons above described. Sec. 42. That if any person shall forge or counterfeit, or cause or pro- cure to be forged or counterfeited, any stamp, die, plate, or other instru- ment, or any part of any stamp, die, plate, or other instrument whicli shall have been provided or may hereafter be provided, made, or used in pursuance of the provisions of this Act or of any previous provisions of law on the same subjects, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled the impression or any part of the impression of any such stamp, die, plate, or other instrument, as aforesaid, upon any paper, or shall stamp or mark or cause or procure to be stamped or marked any paper with any such forged or counterfeited stamp, die, plate, or other instrument or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States of any of the taxes hereby imposed or any part thereof; or if any person shall utter, or sell, or expose to sale any paper, article, or thing having thereupon the impression of any such counterfeited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instriiment, or any such forged, counterfeited, or resembled impression, or part of impres- sion, as aforesaid, knowing the same to be forged, counterfeited, or resembled; or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States ; or if any person shall fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of this Act, or of any previous provisions of law on the same subjects, ft-om any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law ; or if any person shall fraudulently use, join, fix, or place, or cause to be used, joined, fixed, or placed, to, with, or upon any paper, or any instrument or writing charged or chargeable with any of the taxes hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursu- ance of law, and which shall have been cut, torn, or removed from any other paper or anyinstrumeiit or writing charged or chargeable with any of the taxes imposed by law ; or if any person shall willf ally remove or cause to be removed, alter or cause to be altered, the canceling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same, or prepare the same with intent for the further use thereof; or if any person shall knowingly and without lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed from any article, paper, instrument, or writing, then, and in every such case, every person so offending, and every person know- ingly and willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit, washed, restored, or altered stamps and the articles upon which they are placed and be punished by tine not exceeding one thousand dollars, or by imprisonment and confinement to hard labor not exceeding five years, or both, at the discretion of the court. And the fact that any adhesive stamp so bought, sold, oifered for sale, used, or had in possession as aforesaid, has been washed or restored by 3413 5 66 removing or altering the canceling or defacing marks thereon, shall be prima-facie proof that such stamp has been once used and removed by the possessor thereof from some paper, instrument, or writing charged with taxes imposed bylaw, in violation of the provisions of this section. Sec. 43. That whenever any person makes, prepares, and sells or removes for consumption or sale, playing cards, whether of domestic manufacture or imported, upon which a tax is imposed bylaw, without aflflxing thereto an adhesive stamp denoting the tax before mentioned, he shall incur a penalty of fifty dollars for every omission to affix such stamp : Provided, That playing cards may be removed from the place of manufacture for export to a foreign country, without payment of tax, or affixing stamps thereto, under such regulations and the filing of such bonds as the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, may prescribe. Sec. 44. That every manufacturer or maker of playing cards who, after the same are so made, and the particulars hereinbefore required as to stamps have been complied with, takes off, removes, or detaches, or causes, or permits, or suffers to be taken off, or removed, or detached, any stamp, or who uses any stamp, or any wrapper or cover to which any stamp is aifixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall, for every such article, respectively, in respect of which any such offense is com- mitted, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing ; and every such article or commod- ity as aforesaid shall also be forfeited. Sec. 45. That every maker or manufacturer of playing cards who, to evade the tax or duty chargeable thereon, or any part thereof, sells, exposes for sale, sends out, removes, or delivers any playing cards before the duty thereon has been fully paid, by affixing thereon the proi^er stamp, as provided by law, or who, to evade as aforesaid, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or deposits, or causes to be removed or conveyed away from or deijosited in any place, any such article or commodity, shall be subject to a penalty of fifty dollars, together with the forfeiture of any such article or commodity. Sec. 46. That the tax on playing cards shall be paid by the manu- facturer thereof Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign manu- facture and imported or are of domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamps denoting the tax paid thereon, and all such articles of foreign manufacture shall, in addition to the import duties imi^osed on the same, be subject to the stamp tax pre- scribed in this Act. Sec. 47. That whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale by the manu- facturer thereof, without the nse of the proj^er stamp, in addition to the penalties imposed by law for such sale or removal, it shall be the duty of the Commissioner of Internal Eevenue, within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment therefor upon the manu- facturer or producer of such article. He shall certify such assessment to the collector, who shall immediately demand payment of such tax, 67 and upon tlie neglect or refusal of payment by snch manufacturer or producer, shall proceed to collect the same in the manner provided for the collection of other assessed taxes. Seo. 48. That on and after the passage of this Act there shall be levied and collected on all distilled spirits in bond at that time, or that have been or that may be then or thereafter produced in the United States, on which the tax is not paid before that day, a tax ol one dollar and teu cents on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon : Provided, That in computing the tax on any package of spirits all fractional parts of a gallon, less than one tenth, shall be excluded. The Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, shall prescribe and furnish suitable stamps denoting the payment of the internal-revenue tax imposed by this sec- tion; and until such stamps are prepared and furnished, the stamps now used to denote the payment of the internal-revenue tax on distilled spirits shall be affixed to all packages containing distilled spirits on which the tax imposed by this section is paid ; and the Commissioner of Internal Eevenue shall, by assessment or otherwise, cause to be col- lected the tax on any fractional gallon contained in each of such pack- ages as ascertained by the original gauge, or regauge when made, before or at the time of removal of such packages from warehouse or other place of storage; and all provisions of existing laws relating to stamps denoting the payment of internal-revenue tax on distilled spirits, so far as applicable, are hereby extended to the stamps provided for in this section. That the tax herein imposed shall be paid by the distiller of the spirits, on or before their removal from the distillery or place of storage, except in case the removal therefrom without payment of tax is authorized by law ; and (upon spirits lawfully deposited in any distillery warehouse, or other bonded warehouse, established under internal-revenue laws) within eight years from the date of the original entry for deposit in any distillery warehouse, or from the date of original gauge of fruit brandy deposited in special-bonded warehouse, except in case of withdrawal therefrom without payment of tax as authorized by law. Sec. 49. That warehousing bonds and transportation and warehous- ing bonds, conditioned for the payment of the taxes on all distilled spirits entered for deposit into distillery or special bonded warehouses on and after the passage of this Act, shall be given by the distiller of said spirits as required by existing laws, conditioned, however, for pay- ment of taxes at the rate imposed by this Act and before removal from warehouse and within eight years ; as to fruit brandj', from the date of the original gauge, and as to all other spirits from the date of the orig- inal entry for deposit, and aU warehousing bonds or transportation and warehousing bonds conditioned for the payment of the taxes on dis- tilled spirits entered for deposit into distOlery or special bonded ware- houses prior to that date shall continue in full force and effect for the time named in said bonds, except where new or additional bonds are required under existing law. The Commissioner of Internal Eevenue may require the distillers of the spirits to give bonds for the additional tax, and before the expira- tion of the original bonds shall prescribe rules and regulations for re-entry for deposit and for new bonds as provided for spirits originally entered for deposit under this Act, and conditioned for payment of tax at the rate imposed by this Act and before removal of the spirits from 68 warehouse, and within eight years; as to fruit brandy, from the date of the original gauge, and as to all other spirits from the date of orig- inal entry for deposit. If the distiller of the spirits fails or refuses to give the bond for the additional tax, or to re-enter and re-bond the spirits, the Commissioner of Internal Revenue may proceed to collect the tax as now provided by law for failure or refusal to give warehous- ing bonds on original entry into distillery warehouse or special-bonded warehouse, and the provisions of section four of the Act of May twenty- eighth, eighteen hundred and eighty (twenty-first Statutes, one hun- dred and forty-five), so far as applicable, are hereby extended to bonds given under the provisions of this section : Provided, That the distiller may, at his option and under such regulations as the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, shall prescribe, execute an annual bond for the spirits so deposited in lieu of the bonds herein provided. Sec. 50. That the distiller of any distilled spirits deposited in any distillery warehouse, or special-bonded warehouse, or in any general- bonded warehouse established under the provisions of this Act may, prior to the expiration of four years from the date of original gauge as to fruit brandy, or original entry as to all other spirits, file with the collector a notice giving a description of the packages containing the spirits, and request a regauge of the same, and thereupon the collector shall direct a ganger to regauge the spirits, and to mark upon each such package the number of gauge or wine gallons and proof gallons therein contained. If upon such regauging it shall appear that there has been a loss of distilled spirits from any cask or package, without the fault or negligence of the distiller thereof, taxes shall be collected only on the quantity of distilled spirits contained in such cask or pack- age at the time of the withdrawal thereof from the distillery warehouse or other bonded warehouse: Provided, however, That the allowance which shall be made for such loss of spirits as aforesaid shall not exceed one proof gallon for two months or part thereof; one and one-half gal- lons for three and four months; two gallons for five and six months; two and one-half gallons for seven and eight months; three gallons for nine and ten months; three and one-half gallons for eleven and twelve months; four gallons for thirteen, fourteen, and fifteen months; four and one-half gallons for sixteen, seventeen, and eighteen months; five gallons for nineteen, twenty, and twenty-one months; five and one-half gallons for twenty-two, twenty-three, and twenty- four months; six gallons for twenty -five, twenty-six, and twenty- seven months; six and one-half gallons for twenty-eight, twenty- nine, and thirty months; seven gallons for thirty-one, thirty-two, and thirty- three months; seven and one-half gallons for thirty-four, thirty-five, and thirty-six months; eight gallons for thirty-seven, thirty -eight, thirty-nine, and forty months; eight and one-half gal- lons for forty-one, forty-two, forty-three, and forty-four months; nine gallons for forty- five, forty-six, forty-seven, and forty-eight months; and no further allowance shall be made : And provided further. That in case such spirits shall remain in warehouse after the same have been regauged, the packages containing the spirits shall, at the time of withdrawal from warehouse and at such other times as the Commissioner of Internal Eevenue may direct, be again regauged or inspected ; and if found to contain a larger quantity than shown by the first regauge, the tax shall be collected and paid on the quantity contained in each such package as shown by the original gauge: And provided further, That taxes shall be collected on the quantity 69 contained in each cask or package as shown by the original gauge, where the distiller does not request a regauge before the expiration of four years from the date of original entry or gauge : Provided also, That the foregoing allowance of loss shall apply only to casks or pack- ages of a capacity of forty or more wine gallons, and that the allow- ance for loss on casks or packages of less capacity than forty gallons shall not exceed one-half the amoiint allowed on said forty-gallon cask or package; but no allowance shall be made on casks or packages of less capacity than twenty gallons: And provided further, That the proof of such distilled spirits shall not in any case be computed at the time of withdrawal at less than one hundred per centum. Seo. 51. That the Commissioner of Internal Eevenue shall be, and is hereby, authorized, in his discretion and upon the execution of such bond as he may prescribe, to establish one or more warehouses, not exceeding ten in number in any one collection district, to be known and designated as general bonded warehouses, and to be used exclusively for the storage of spirits distilled from materials other than fruit, each of which warehouses shall be in the charge of a storekeeper or store- keeper and ganger to be appointed, assigned, transferred, and paid in the same manner as such oiflcers for distillery warehouses are now appointed, assigned, transferred, and paid. Every such warehouse shall be under the control of the collector of internal revenue of the district in which such warehouse is located, and shaU be in the joint custody of the storekeeper and proprietor thereof, and kept securely locked, and shall at no time be unlocked or opened or remain open except in the presence of such storekeeper or other person who may be designated to act for him, as provided in the case of distillery ware- houses; and such warehouses shall be under such further regulations as the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, may prescribe. Sec. 52. That any distilled spirits made from materials other than fruit, and lawfully deposited in a distillery warehouse, may, upon appli- cation of the distiller thereof, be removed from such distillery warehouse to any general bonded warehouse established under the provisions of the preceding section; and the removal of said spirits to said general bonded warehouse shall be under such regulations, and after making such entries and executing and filing with the collector of the district in which the spirits were manufactured, such bonds and bills of lading, and the giving of such other additional security, as may be prescribed by the Commissioner of Internal Eevenue and approved by the Secre- tary of the Treasury. Sec. 53. That all spirits intended for deposit in a general bonded warehouse, before being removed from the distillery warehouse, shall have alBxed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner. Sec. 54. That any spirits removed in bond as aforesaid may, upon ita arrival at a general bonded warehouse, be deposited therein upon mak- ing such entries, filing such bonds and other securities, and under such regulations as shall be prescribed by the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury. It shall be one of the conditions of the warehousing bond covering such spirits that the principal named in said bond shall pay the tax on the spirits as specified in the entry or cause the same to be paid within eight years 70 from the date of the original entry of the same into the distillery ware- house, and before withdrawal, except as hereinafter provided. Sec. 55. That any spirits may be withdrawn once and no more from one general bonded warehouse for transportation to another general bonded warehouse, and when intended to be so withdrawn, shall have affixed thereto another general bonded warehouse stamp indicative of such intention; and tlie withdrawal of such spirits, and their transfer to and entry into such general bonded warehouse shall be under such regulations and upon the filing of such notices, entries, bonds, and bill of lading as the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, may, from time to time, prescribe; and the bonds covering spirits in general bonded warehouses shall be given by distillers of the spirits, and shall be renewed at such times as the Commissioner of Internal Eevenue may, by regulations, require. Sec. 56. That the provisions of existing law in regard to the with- drawal of distilled spirits from warehouses upon payment of tax, or for exportation, or for transfer to a manufacturing warehouse, and as to the gauging, marking, branding, and stamping of the spirits upon such withdrawals, and in regard to withdrawals for the use of tlie United States or scientific institutions or colleges of learning, including the provisions for allowance for loss by accidental fire or other unavoidable accident, are hereby extended and made applicable to spirits deposited in general bonded warehouses under this Act. Sec. 57. Whenever distilling shall have been suspended at any dis- tillery for a period or periods aggregating six months during any cal- endar year, and the quantity of spirits remaining in the distillery ware- house does not exceed five thousand proof gallons, or whenever, in the opinion of the Commissioner of Internal Eevenue, any distillery ware- house or general bonded warehouse is unsafe or unfit for use, or the merchandise therein is liable to loss or great wastage, he may in either such case discontinue such warehouse and require the merchandise therein to be transferred to such other -warehouse as he may designate, and within such time as he may prescribe; and all the provisions of section thirty- two hundred and seventy- two of the Eevised Statutes of the United States relating to transfers of spirits from warehouses, including those imposing penalties, are hereby made applicable to transfers to or from general bonded warehouses established under this Act. Sec. 58. The tax upon any distilled spirits removed from a distillery warehouse for deposit in a general bonded warehouse, and in respect of which any requirement of this Act is not complied with, shall, at any time when knowledge of such fact is obtained by the Commissioner of Internal Eevenue, be assessed by him upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and upon the neglect of payment by the distiller shall pro- ceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law to enforce the payment of the tax. If it shall appear at any time that there has been a loss of distilled spirits from any cask or package deposited in a gen- eral bonded warehouse or special bonded warehouse, other than the loss provided for in section thirty-two hundred and twenty -one of the Eevised Statutes of the United States, which, in the opinion of the Com- missioner of Internal Eevenue, is excessive, he may iustruct the col- lector of the district in which the loss has occurred to require the with- drawal from warehouse of such cask or package of distilled spirits and to collect the tax accrued upon the original quantity of distilled spirits 71 entered into the warelionse in suc'n cask or package, less only the allow- ance for loss provided by law. If the said tax is not paid on demand the collector shall report the amount due, as shown by the original gauge, upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected. Sec. 59. That in case any distilled spirits removed from a distillery warehouse for deposit in a general bonded warehouse shall fail to be deposited in such general bonded warehouse within ten days after such removal, or within the time specified in any bond given on such removal, or if any distilled spirits deposited in any general bonded warehouse shall be taken therefrom, for export or otherwise, without full com- pliance with the provisions of this Act, and with the requirements of any regulations made thereunder, and with the terms of any bond given on such removal, or if any distilled spirits which have been deposited in a general bonded warehouse shall be found elsewhere, not having been removed therefrom according to law, any person who shall be guilty of such failure, or any person who shall in any manner violate any provision of the next preceding eleven sections of this Act, shall be subject, on conviction, to a fine of not less than one hundred dollars nor more than five thousand dollars, or to imprisonment for not less than three months nor more than three years for every such failui'e or violation; and the spirits as to which such failure or violation, or unlawful removal shall take place shall be forfeited to the United States. Sec. 60. That all assessments made under the provisions of section thirty-three hundred and nine of the Eevised Statutes of the United States, and Acts amendatory thereof, shall be at the rate of tax imposed by this Act on each proof gallon. Sec. 61. Any manufacturer finding it necessary to use alcohol in the arts, or in any medicinal or other like compound, may use the same under regulations to be prescribed by the Secretary of the Treasury, and on satisfying the collector of internal revenue for the district wherein he resides or carries on business that he has complied with such regulations and has used such alcohol therein, and exhibiting and delivering up the stamps which show that a tax has been paid thereon, shall be entitled to receive from the Treasury of the United States a rebate or repayment of the tax so paid. Sec. 62. That no distiller who has given the required bond and who sells only distilled spirits of his own production at the place of manu- facture, or at the place of storage in bond, in the original packages to which the tax-paid stamps are affixed, shall be required to pay the special tax of a wholesale liquor dealer on account of such sales : Pro- vided, That he shall be required to keep the book prescribed by section thirty-three hundred and eighteen of the Eevised Statutes of the United States, or so much as shall show the date when he sent out any spirits, the serial numbers of the packages containing same, the kind and quality of the spirits in wine gallons and taxable gallons, the serial numbers of the stamps on the packages, and the name and residence of the person to whom sent; and the provisions of section five of an Act entitled "An Act to amend the laws relating to internal revenue," approved March fifth, eighteen hundred and seventy-nine, as to tran- scripts, shall apply to such books. Any failure, by reason of refusal or willful neglect, to furnish the transcript by him shall subject the spirits owned or distilled by him to forfeiture. Sec. 63. That storekeepers, and storekeepers and gangers, when transferred from one distillery to another, either in the same district or 72 in different districts, shall receive compensation not exceeding four dollars per day during the time necessarily occupied in traveling from one distillery to the other, together with actual and necessary traveliag expenses. Sec. 64. That the ofacer holding the combined office of storekeeper and gauger, under the provisions of the legislative, executive, and judi- cial appropriation Act, approved August fifteenth, eighteen hundred and seventy-six (Nineteenth Statutes, page one hundred and fifty-two), may be assigned by the Commissioner of Internal Eevenue to perform the separate duties of a storekeper at any distillery, or at any general or special bonded warehouse, or to perform any of the duties of a gauger under the internal-revenue laws. And the said officer, before entering upon the discharge of such separate duties, shall give a bond to be approved by the Commissioner of Internal Eevenue for the faithful discharge of his duties ia such form and for such amount as the Com- missioner may prescribe. Sec. 65. That internal-revenue gaugers may be assigned to duty at distilleries, rectifying houses, or wherever gauging is required to be done, and transferred from one place of duty to another, by the Com- missioner of Internal Eevenue, in like manner as storekeepers and storekeepers and gaugers are now assigned and transferred. Sec. 66. That section thirty-three hundred and twenty of the Eevised Statutes of the United States, as amended, be further amended by striking out all after said number and substituting the following: " Whenever any cask or package, containing five wine gallons or more, is filled for shipment, sale, or delivery on the premises of any rectifier who has paid the special tax required by law, it shall be inspected and gauged by a United States gauger whose duty it shall be to mark and brand the same and place thereon an engraved stamp, which shall state the date when affixed and the number of proof gal- lons, and shall be in such form as shall be prescribed by the Commis- sioner of Internal Eevenue with the approval of the Secretary of the Treasury : Provided, That when such cask or package is filled on the premises of a rectifier rectifying less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, it may be gauged, marked, branded, and stamped by a United States gauger, or it may be gauged, marked, branded, and stamped by the rectifier, as the Com- missioner of Internal Eevenue, with the approval of the Secretary of the Treasury, may by regulations prescribe. Sec. 67. That whenever any person iutending to commence or to continue the business of a distiller shall execute a bond under the pro- visions of section thirty- two hundred and sixty of the Eevised Statutes of United States, and file the same with the collector of internal reve- nue for the district in which he proposes to distill, the collector may refuse to approve said bond if the person offering the same shall have been previously convicted, in a court of competent jurisdiction, of any fraudulent noncompliance with any of the provisions of law relating to the duties and business of distillers, or if the Commissioner of Internal Eevenue, with the approval of the Secretary of the Treasury, shall have compromised such an offense with the person upon the payment of penalties or otherwise, and, in case of such refusal, the person so proposing to distill may appeal to the Commissioner of Inter- nal Eevenue, whose decision in the matter shall be final. Sec. 68. That section forty- three of the Act approved October first, eighteen hundred and ninety, entitled "An Act to reduce the revenue 73 and equalize duties on imports, and for other purposes," be amended so as to read as follows : " That the wine spirits mentioned in section forty-two of this Act is the product resulting from the distillation of fermented grape juice and shall be held to include the product commonly known as grape brandy; and the pure sweet wine which may be fortified free of tax, as provided in said section, is fermented grape juice only, and shall contain no other substance of any kind whatever introduced before, at the time of, or after fermentation and such sweet wine shall contain not less than four per centum of saccharine matter, which saccharine strength may be determined by testing with Balling's saccharometer or must scale, such sweet wine, after the evaporation of the spirit contained therein, and restoring the sample tested to original volume by addi- tion of water : Provided, That the addition of pure boiled or condensed grape must, or pure chrystallized cane or beet sugar to the pure grape juice aforesaid, or the fermented product of such grape juice prior to the fortification provided for by this Act for the sole purpose of per- fecting sweet wines according to commercial standard, shall not be excluded by the definition of pure, sweet wine aforesaid: Provided further, That the cane or beet sugar so used shall not be in excess of ten per cent of the weight of wines to be fortified under this Act." Sec. 69. Every person whose business it is to manufacture tobacco or snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushtag, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf- tobacco, tobacco-stems, scraps, clippings, or waste, by sifting, twisting, screen- ing, or any other process, shall be regarded as a manufacturer of tobacco. Every person shall also be regarded as a manufacturer of tobacco whose business it is to sell leaf tobacco in quantities less than a hogs- head, case or bale ; or who sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff' or cigars, or to persons who purchase in packages for export; and all tobacco so sold by such persons shall be regarded as manufactured tobacco, and such manufactured tobacco shall be put up and prepared by such manufacturer in such packages only as the Commissioner of Internal Eevenue with the approval of the Secretary of the Treasury shall prescribe: Provided, That farmers and growers of tobacco who sell leaf tobacco of their own growth and rais- ing shall not be regarded as manufacturers of tobacco; and so much of section three thousand two hundred and forty-four of the Eevised Statutes of the United States, and acts amendatory thereof, as are in conflictwiththis Act are hereby repealed: Provided further. That sec- tion twenty-seven, chapter twelve hundred and forty-four, page eight hundred and sixty -three, volume one, of Supplement to the Eevised Statutes of the United States, be amended by striking qut all after the word " repealed," in line five of said section, as follows: ^^ Provided, however, That it shall be the duty of every farmer or planter producing and selling leaf tobacco, on demand of any internal-revenue officer or other authorized agent of the Treasury Department, to furnish said officer or agent a true and complete statement, verified by oath, of all of his sales of leaf tobacco, the number of hogsheads, cases, or pounds, 74 with the name and residence, in each instance, of the person to whom sold and the place to which it is shipped; and every farmer or planter who willfully refuses to furnish such information, or who knowingly makes false statements as to any of the facts aforesaid, shall be guilty of a misdemeanor and shall be liable to a penalty not exceeding five hundred dollars." That section thirty-three hundred and sixty-one of the Eevised Statutes is hereby repealed. Sec. 70. That the Act of June twentieth, eighteen hundred and seventy-six (Nineteenth United States Statutes, page sixty), be amended by inserting after the words "imported into the United States by such firm or partnership " the following: " Or for any other purpose connected with the general cransaction of business at any custom-house." Sec. 71. That section three of an Act approved October first, eighteen hundred and ninety, entitled " An Act to reduce the reve- nue and equalize duties on imports, and for other purposes," is hereby repealed; but nothing herein contained shall be held to abro- gate, or in any way affect such reciprocal commercial arrangements as have been heretofore made and now exist between the United States and foreign countries, except where such arrangements are incon- sistent with the provisions of this Act. Sec. 72. All Acts and parts of Acts inconsistent with the provisions of this Act are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or com- menced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. All Acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced and prosecuted within the same time and with the same effect as if this Act had not been passed : And provided further, That nothing in this Act shall be construed to repeal the provisions of section three thousand and fifty-eight of the Eevised Statutes as amended by the Act approved February twenty-third, eighteen hun- dred and eighty-seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon. Sec. 73. That every combination, conspiracy, trust, agreement, or contract is hereby declared to be contrary to public policy, illegal, and void, when the same is made by or between two or more persons or corporations either of whom is engaged in importing any article from any foreign country into the United States, and when such combina- tion, conspiracy, trust, agreement, or contract is intended to operate in restraint of lawful trade, or free competition in lawful trade or com- merce, or to increase the market price in any part of the United States of any article or articles imported or intended to be imported into the United States, or of any manufacture into which such imported article 75 enters or is intended to enter. Kvcry person who is or shall hereaft<;i' be engaged in the importation of goods or any commodity from any foreign country in violation of this section of this Act, or who shall combine or conspire with another to violate the same, is guilty of a misdemeanor, and, on conviction thereof in any court of the United States, such person shall be fined in a sum not less than one hundred dollars and not exceeding five thousand dollars, and shall be further punished by imx)risonnient, in the discretion of the court, for a term not less than three months nor exceeding twelve months. Sec. 74. That the several circuit courts of the United States are hereby invested with jurisdiction to prevent and restrain violations of section seventy- three of this Act; and it shall be the duty of the sev- eral district attorneys of the United States, in their respective districts, under the direction of the Attorney-General, to institute proceedings in equity to prevent and restrain such violations. Such proceedings may be by way of petitions setting forth the case and praying that such violations shall be enjoined or otlierwise prohibited. When the parties complained of shall, have been duly notified of such petition the court shall proceed, as soon as may be, to the hearing and determination of the case; and pending such petition and before final decree, the court may at any time make such temporary restraining order or prohibition as shall be deemed just in the premises. Sec. 75. That whenever it shall appear to the court before which any proceeding under the seventy-fourth section of this Act may be pend- ing, that the ends of justice require that other parties should be brought before the court, the court may cause them to be summoned, whether they reside in the district in whicli the court is held or not; and subpoenas to that end may be served in any district by the mar- shal thereof. Sec. 76. That any property owned under any contract or by any combination, or pursuant to any conspiracy (and being the subject thereof) mentioned in section seventy-three of this Act, and being in the course of transportation from one State to another, or to or from a Territory, or the District of Columbia, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure, and condemnation of prop erty imported into the United States contrary to law. Sec. 77. That any person who shall be injured in his business or property by any other person or corporation by reason of anything forbidden or declared to be unlawful by this Act may sue therefor in any circuit court of the United States in the district in which the defendant resides or is found, without respect to the amount in con troversy, and shall recover threefold the damages by him sustained, and the costs of suit, including a reasonable attorney's fee. Received by the President, August 15, 1894. [KoTB BY THE DEPARTMENT OP STATE. — The foregoing act having been presented to the President of the United States for his approval, and not having been returned by him to the house of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval.] August 28, 1894. INDEX TO TARIFF, AUGUST 28, 1894. A. Paragraph. Abortion, articles for causing. Sec. 10. Absinthe -^ 240 Acetate, lead 49 Acetic acid 1 Acids, acetic 1 boracic 2 for cbemical piirposes 363 cbromic 3 citric 4 forraaimfacturing purposes 363 for naedicinal purposes ^ 363 pyroligneous 1 sulphuric 643 tannic 5 tartaric 6 Aconite 364 Acorna 231, 365 Agates 866 Agricultural drills, planters, mowers, horserates, cultivators, threshing machines, and cotton gins 591 seeds 206^ Alabaster 1 05 Albata 158 Albumen 367 Albumenized paper 307 Albums, autoOT-apb 303 photograph. 308 scrap 308 Alcohol, amylic 30 Alcobolic compotmds 7 perfumery 7 preparations, medicinal 58 Ale 245, 248 Alizarine colors and dyes 368 assistant 26 Alkalies 60 Alkaline silicates 68 Alkaloids 60 Alloys used as substitutes for steel 122 aluminum 157 lead 166 nickel 167^ Almonds 221 Alpaca, hair of 276,685 Alum 8 cake 8 crystals 8 patent 8 Alumina 8 sulphate of 8 Aluminous cake 8 Aluminum, alloys of 157 in crude form 157 in leaf 160 Amber, manufactures of 351 gum 369 Ambergris 370 oil 568 Amberoid 369 American artists, works of 686 goods exported and returned 387 goods exported and returned, internal revenue tax on. Sec. 19. vessels built for foreign ownership, or for foreign trade. Sec. 7-8. coal stores of. 441 Paragraph, Ammonia, carbonate of g^ muriate of 8^ sulphate of 8^ Amylic, alcohol 30 Anatomy, preparations of 619 Anchors, or parts of 126 Auchovies , 208 Andirons of cast iron 134 Angles, iron or steel 113 Aniline, arseniate of 383 oils 568 salts 372 Animal carbon 4O8 bladders 403 bair 504 integuments 403 Animals 189, 373, 374 Anise seed 611 seed oil, or anise oil 568 Annatto 375 extracts of 375 Anthracite coal 441 Antimony, metal 376 ore 376 regulus 376 sulpbite of, crude 376 Antiquities 426 Anvils ] 28 Apatite 377 Apparatus, platinum 590 Apparel, theatrical 596 Apples 213 Argal 380 Argentine 158 Arms, side 139 Aromatic seeds 16^, 470 Arrack 240 Arrowroot 381 Arseniate of aniline 383 Arsenic, and sulphide of 382 Art educational stops 384 squares, made of carpeting 296 works of American artists abroad 686 works of 687, 688 Articles composed of two or more materials. Sec. 4. imported by the United States 385 raw or unmanufactured, nnenumerated. Sec. 3. the growth, produce, and manufacture of the United SUtes 387 Artificial feathers 328 fruits 328 flowers 328 grains 328 leaves 328 mineral waters 240 stems 328 sulphate of barytes 39 sulphate of lime 39 Artists, American, works of 686 Arts, models of invention, and other im- provements in 557 Asafoetida 391 Asbestos, manufactures of 351 unmanufactured 388 Ash soda 67 Ashes, beetroot 389 .77 78 Paragraph. Ashes, bone.--- 408 lye of wood 389 Aspnaltum - 390 Axle bars 127 blanks 127 forgings for 127 parts of 127 IB. Back saTVfl 154 Bagatelle and billiard balls 320 Bagging for cotton 392J waste -. 577 Bags, domestic, returned 387 grain 324 J gTinny ■ 501 Bait, fieb for 482 Ralls, chess, billiard, pool, and bagatelle... 320 Balsams 16J,470 Bamboo 684 Barks, cinchona 294 cork 457 drugs 16^,470 extracts of 18 Barley 191 malt 191 Barrels, empty 180, 387 containing oranges, limes and lemons . . 216 Bars, axle 127 brass 159 copper 454 lead 166 iron, rolled 112 platina 589 railway 117 splice, steel 122, 152 Baryta, carbonate of 395 earth 395 manufactured 37 unmanufactured 395 sulphate of 37. 395 Bauxite 396 Bay rum 242 water 242 Bead or beaded trimmings 354 Beaded silk goods 301 Beads, ^lass 99 Beams, iron or steel 11 3 Beans 197, 198 if drugs 16i, 470 castor 205 ground, or peanuts 223 tonqtuin, tonqua or tonka 656 Beauxite 396 Bed sides, of carpeting 296 Beds, curled hair for 332^ feathers and downs for 477 Beef 2241 Beer 245 ginger 248 Beeswax 397 Beot-root ashes 389 sugar, seed 611 Bell metal and bells broken 398 Belting, leather 340 silk 300 wool 286 Belt pins 170 Bene 611 Bend leather 340 Bergamot, oil of 568 Berlin bluo 38 rugs 287 Berries, if drugs 16^, 470 Bicarbonate soda 64 Bichromate potash 54 soda 66 Billard and bagatelle balls 320 Binding twine 399 Bindings wool 286 silk 300 Birds 401 dressed and finished 328 eggs -iVl skins 4C0 Bismuth 402 Paragraph. Bisque ware 84, 85 Bitumen 390 Bituminous coal 318J Black, bone 40 copper 452 ivory, bone, or vegetable 40 lamp 40 oxide of tin 653 salts 595 sheet iron and steel 118 taggers iron and steel 118 Blacking 9 Biactsmiths' hammers and sledges 129 Bladders, crude 403 manufactures of 351 Blanc fixe 39 Blank books 311 Blankets, wool 282 Blanks for railway tires 156 Blasting caps 327 Blocks, granite 106 last, wagon, oar, gun, beading, and simi- lar 679 lead 166 zinc 174 Blood, dried 404 Blooms 122 i ron Ill for railway tires 156 Blue paint or "colors 38 ultramarine 43 -vitriol 435 wash 43 Boiler tubes, pipes, flues, or stays 130 plate, iron or steel 114 Bologna sausages 40 Bolt-blanks 131 Bolting cloths 407 Bolts, iron 131 shingle, handle, heading, and stave 673 Bonded raanufnctiiring warehouses (sec. 9) . 387 warehouses for smelting and refining metals, Sec. 21, Bone, ash 408 balls 320 black 40 buttons 317 char 9 chessmen, dice, draughts, billiard balls. 320 cuttle fish 465 dust 408 manufactures of 352 Bones, crude 408 Bonnet and hnt pins 170 Bonnet, braids, plaits, laces 417 Bookbinders' skins 341 Books 410, 414 blank 311 professional 596 Boot, shoe, and corset lacings 263 leather 341 Eoracic acid 2 Borate of lime 10 of soda 10 Borax, crude 10 refined 10 Bort or diamond dust 467 Botany, specimens of 625 Bottles 88,90 quicksilver, returned 387 Bottoms, copper 161 Bounty nn sugar 182, 182J Box shooks 180 wood 676, GW4 Boxes, American sliooks returned as 387 shooks, returned containing oranges and lemons -". 216 packin g ] 80 Br.Tres, cotton 263 wool 286 silk 300 Brad s 149 Braids 417 cotton 263 ■wnnl 2fi6 silk 300 Branding. Sec. 5. 79 Paragraph. Brandy 237, 238, 241, 244 CDlriring for 16 Brass olippiugs and old br.-iss 159 in bars or pigs 159 old 159 Brazier's copper 161 Brazil nuts 491 paste 416 Brazilian pebbles 418 Bread knives 140 Brecca, or breccia 419 Breech-loading Jirearms 143 Briar wood 684 Brick 76 mag-nesic fire... 77 Brimstone, crude 64:2 Bristles 314, 41iO Britannia metal 584 Britisb gum 233 Brokers, ciTstom-bouse, licenses to. Sec 23. Bromine 421 Bronze flitters 160 metal leaf 160 powder 160 Broom corn 422 Brooms 314 Brushes 314 Buckwheat 190 Buds 16^,470 Buhrstones 638 Building forms 113 stone 105 J, 106 Bulb beams 113 Bulbous roots 16^,470 Bulbs 16J,47U,611 Bullion, gold or silver -_- 423 Bullions, metal thread 162 Bunting, wool 283 Burgundy pitch 424 Burlaps - 424 J ha^sfor grain, made of 424^ Burnishing stones 594 Burr atones in blocks 638 Butchers' knives, forks, and steels 140 Butter 194 cocoa 230 knives 140 substitutes for 194 Butterine (cocoa) 23G Button forms 315 Buttons, agate 316 bone 317 glass 317 Bom 317 ivory and vegetable ivory 317 pearl 316 shell 316 shoe 318 wool 286 Butts, jnte 497 C. Cabbages 425 Cabinet woods in the log 684 Cables, istle, Tampico fiber manila, and sisal grass 268 hemp 268 Cacao 447 Cadmium 427 Cajeput oil 568 Cake, alum 8 aluminous 8 salt 622 Calamine 428 Calcined magn esia 24 Calfskins, bookbinders' 341 tanned and dressed 341 Camel, hair of, roving, roping, or tops 276 hair, raw 685 Cameos 336 Camphor, crude ^ 429 refined 10^ Canary seed 611 Candle, wicking, cotton 263 Candy, sugar 183 Cane, chair and reeds 179 ParagrapK Caps, blasting 327 percussion 327 Capsionni 235 Caraway seed 611 oil of 568 Carbon, animal 408 Carbonate, mineral, of magnesia 543 of ammonia 8J of baryta 305 of magnesia 8J of potash 595 of stroutia 640 Carboiii zed noils 279 i\'ool 279 Carboys of American manufacture 387 glass 88 Cardninon seed 611 Cardboards 308 Card clothing 132 waste 685 Carded waste 279 Carded or combed silk 298 Cards, playing 312 internal revenue tax on. Sees. 38 to 47, Cannincs 48,514 Carpeting, felt 294 Carpet druggets and bookings 294 mats, rugs for floors, screens, covers, hassocks, art squares 216 rugs for floors 296 Carpets — Aubnsson, Axminster, moquette, and chenille 287 Brussels 289 tapestry 291 chain, Venetian 292 cork 273 felt 294 jute or hemp 269 Saxony, Wilton, and Tournay velvet . . . 288 treble ingrain 292 two-ply ingrain 293 velvet 290 velvet, tapestry 290 wool, Dutch. . * 293 wool, flax, or cotton 295 woven whole for rooms 287 Car-truck channels 113 Carving knives and forks 140 Casks of American manufacture 387 empty 180 Cases, musical instrument 326^ Cassava or cassada 646 Cassia and cassia buds 626 oil of 568 Cassilerite, or blaek oxide of tin 653 Castile soap 63 Cast hollow ware 136 Castings, iron - 134 malleable iron 135 steel 122 Cast iron, irons, sadirons, tailors' irons, hat- ters' irons 134 pipe 133 plates for stoves 134 vessels 134 Castor 430 beans or seeds 205 oil - 27 Catgut, manufactures of 351 unmanufactured 431 worm gut 431 Cattle hair 504 neat, importation of. Sec. 17. Caustic potash 595 soda 65 Cedar in the log 684 lumber 676 Cement 79 Cerium 432 Chains of all kinds 137 Chair, cane or reeds 179 Chalk, French 11 precipitated 11 prepared 11 preparation of 11 red 11 80 FarcLgraph. Chalk, immamifactTired 433 Champagne 243 Channels, car-truck 113 Charcoal 434 iron Ill Charms 84 Charts 311,410,411,412 Cheese 195 knives 140 Chemical acids 363 compounds 60 salts 60 wood |(ulp 301 Chenille carpets 287 curtains, table covers 260 Chenilles, silk 299 Cheroots 188 Cherry juice 247 Cheas-men and chess balls 320 Chickoiy root 227, 435 China ■ware 84,85 Chinese blue 38 Chip for ornamenting hats 417 manufactures of 352 Chloral hydrate 12 Chlorate of potash 595 of soda 621 Chloro form 13 Chocolate 229 confectionery 229 Chromate of iron 438 of potash 54 of soda 66 Chrome gieen 41 Chromic acid 3 ore 438 Chronometers, box or ship 172 Cider 436 Cigar boxes. Sec. 26 Cigarette books and book covers 359 paper 359 Cigarettes - 188 Cigars 188 Cinchona bark 394 bark, salts of 601 Cinnamon and chips of 627 oil 568 Circular saws 154 Citrate of lime 536 Citric acid 4 Citronella oil 568 Civet 437 oil 568 Clapboards, pine 677 spruce 678 Clay, china or kaolin 82 common blue 439 unwrought 82 wrought 82 Cliff stone 638 Clippings, as paper stock 577 of brass or Dutch metal 159 of copper 452 Cloak pins 170 Cloaks made of wool, worsted 285 Clocks 173 Clock wire 124 Cloth, bolting 407 cotton 252, 257 crinoline 333 cut for buttons 315 gunny, old 501 funny, as bagging for cotton 392^ air known as hair seating 334 oil, for floors 273 waterproof cloth 273 Clothing, card 132 ready-made, cotton 258 ready-made, silk 301 ready-made, wool 284 Cloths, gunny, old or refuse 501 Cloves and clove stems 628 Coal, anthracite and coal stores of American vessels 441 bituminous and shale 318^ coke 3181 slack and culm 318^ Parctgrapfi. Coal-tar colors 14 crude -t^S dyes ;-_- H preparations, medicinal 58 preparations, and produc; s nt 443 Coat linings of wool 283 Cobalt and cobalt ore 444 oxide of 144 Cocculus indious 445 Cochineal 446 Cocoa, crude 447 butter 230 butterine 230 fiber mats and matting 356 leaves and shell 447 nuts in the shell 224 nuts, prepared 218 or coir matting 356 prepared or manufactured 229' Cocoons, silk 617 Cod-liver oil 28 Cod oil 499 Coffee 448 substitutes for 231 Coins, foreign, values of. Sec. 25. gold, silver, and copper 449 old 426 Coir and coir yarn 450 Coke 318} Collars 275 Collections of antiquities 426 Colleges and institutions 413, 585, 603, 686 Collodion and all compounds thereof 15 Colog^ne water 7 Coloring for beer 16 for brandy 16 for other liquors 16 for wine 16 Colors and paints, alizarine 368 all coal tar 14 all other paints, colors, and pigments ... 48 baryta, smphate of 37 black 40 blanc fixe 39 blues 38 brown acetate of lead 49 chrome and chromium 41 chrome green 41 chrome yellow 41 crayons 48 frostings 48 lakes 48 litharge 49 ochre and ochrey earths _. 42 orange mineral '. 51 oxide of cobalt 14J oxide of zinc 47 quicksilver, colors containing 45 red lead 51 red prussiate of potash 57 ultramarine blue 43 Vermillion red 45 wash blue 43 white acetate of lead 49 white lead 52 white paint, containing zinc 47 whiting, or Paris white 46 zinc, oxide of 47 Columns and posts TT 113 Combination guns 143 Comfits 218 Compounds, alcoholic 7 chemical go of pyroxyline 15 or preparations, distilled spirits 239 Componentmaterialof chief value. Sec. 4. Composition metal, copper 452 Conception, articles for preventing. Sec. Concentrated melada and molasses 182i concrete 1824 Condensed milk WW. 196 Confectionery 133 chocolate 229 Connecting rods, steel " ! " 122 Convict labor, prohibition of importation of goods product of. Sec. 24. 81 Paragraph, Coots* knives, forks, and steels 140 Copper, tlack or coarse 453 bottoms 161 traziers' 161 cement 453 clippings from new 452 coins 449 composition metal 452 medals 651 old 452 ores 451 Copper- plates, bars, ingots, pigs, or otterforms. 454 regulus of 453 rolled plates of 161 rods 161 sbeatliing 161 ebeets of 161 subacetate of 666 sulphate of 455 Copperas 455 Copra 218 Copying books 307 paper 307 Coral, mannfaotures of 351 Tinmanufactured 456 Cordage, istle or Xampico fiber, manila, sisal graaa, or sunn 268 hemp 268 Cordials 240 ■wines and other liq^nors, ascertainment of proof 238 Cords, silk 300 cotton 263 wool 286 Corduroys, cotton 259 Corian der seed 611 Cork carpets 273 manufactures of 351 wood or bark, unmanufactured 457 Corks 319 Com 190 broom 420 meal 190 Corporations, works of art specially im- ported for 686 Corset lacings, cotton 263 wire 124 Corticene 273 Cosmetics 61 Cotton 458 bagging_ for 392J boot lacings 263 braces 263 hraids 263 candle wicks 263 carpets or carpeting 295 chenille curtains 260 chenille goods 260 chenille table covers 260 cloth 257 curtains, chenille 260 duck and damask 264 drawers 262 elastic webbing 263 flocks 450 galloons 263 gimps 263 gins-......- 591 goring 263 handkerchiefs 258 hatters' plush 593 hose and half-hose 261,262 laces, edgings, embroideries, insertings, neck ruffliDgs, ruchings, trimmings, tuckingB, lac© window curtains, and handkerchiefs 270 lacings for boots, shoes, and corsets .-. 263 lining for bicycle tires 263 manmacturea of 264 neckties or neckwear 258 nettings 276 pilefaorics 259 plushes 259 seed 611 aeed oil 568 shirts 263 3413-^6 FaragrapK Cotton sleeve linings 260 spindle binding 263 stockings 261, 263 suspenders 263 table covers, chenille 260 tape 263 thread 250, 251 ties of iron or steel 459 trimmings 276 velvets and velveteens 259 warps 250 waste 458 wearing apparel 258 webbing 263 yarn 250 Crank pins, steel 126 Cranks, mill, wrought iron 126 Cream of tartar 73 nuts 491 Crinoline cloth, hair 333 wire 124 Crochet needles 150 Crockery ware, not decorated 84 decorated 85 Crosscut saws 152 Cocoa or cacao 447 Cotton seed 6] 1 oil 568 Crowbars, iron or steel 129 Crucibles 83 Crude minerals 556 Cryalite or KryoHth 460 Crystals, alum 8 lees 74 soda. 67 Cubic nitrate 621 Cudbear 461 Cuffs 275 Culm of coal 318i Cultivators 591 Cmnmin seed 611 Curling stones 462 Currants, Zante 217 Curry, powder and curry 463 Curtains, chenille, cotton 260 lace window 276 Custom-house brokers, liceusea to. Sec. 23. Cutoh 464 Cuttings, hide 506 Cuttlefish bone 465 Cyanite 626 Cylinder and crown glass 92 I>. Dandelion root 231,466 Darning needles 561 Dates 213i Deals 676 Decanters 88, 90 Decoctions of logwood and dyewoods 18 Degras 645 Demij ohns ■ 88 Dentifrices 61 Dextrine 233 Diamonds 467 bort 467 dust - 467 engravers' 467 glaziers' 467 miners' 467 watch jewels 467 Dice 320 Die blocks, steel 122 Discriminating duty. Sec. 14. Disks, glass 496 Distilled oils 60 spirits, iatemal-re venue tax. Sec. 48-69. Dividivi 468 Dolls and doll heads 321 Dolmans 285 Domestic articles returned 387 Down quilts 328 Downs 328,477 Drag saws 154 Dragons' blood 469 82 Faragrapli. Draughts 320 Drawback. Sec. 22. reimported domestic articles (sec. 19). . . 387 Drawers, cotton 262 Drawing paper 310 Dress trimmings 286 Dressed line, flax 265 hemp 266 Dried acorns 365 apples 213 blood *04 chicory root 435 fibers, insects, etc 16J, 470 fish 209 pease 203 Drill rods 124 Drills, agricultural 591 Dross, lead 1G5 Druggets 294 Drugl 16^,470 Dry plates or films, photographic 358i Dnck and damask cottons 264 Dust, diamond 467 Dusters, feather 3] 4 Dutch ingrain carpets 293 metali in leaf 160 Dye, lac 527 stufis 470 Dyeing articles in a crude state 386 herbs, etc., used for 16J, 470 extracts and decoctions for 16 J, 470 Dyes, all coal tar 14 alizarine 368 extract of logwood 18 lao 527 Dyewoods, extracts of 18 E. Earth, barytes 395 Earthenware, common yellow and brown. . 83 crucibles 83 decorated 85 Lava tips 86 not decorated 84 plain 84 ornamented 85 stone and crockery 84, 85 Earths, ochery 42,566 wi'ought or manufactured 82 sienna 42, 566 Tunber .--.. 42,566 un wrought and unmanufactured 82 Ebony wood. 684 Edgings, flax, or other vegetable fiber 276 Efl'ects, household, of persona arriving in the United States 414 of citizens of the United States dying abroad 583 of Indians 582 personal 669 Eggs 198J birds 471 fish 471 insects 471 silk worms 618 Embroidered articles, flax, jute, or cotton, or other vegetable fiber 276 handkerchiefs 276 wool, worsted, hair of the camel, goat, alpaca, or other animal 286 silk 301 Embroideries 301 Emery grains 322 manufactured 322 ore 472 Enamel, fusible 101 Enameled ironware 144 brick 76 leather 341 tile 78 Encaustic tiles 78 Enfleurage grease 568 Engraved fashion plates 476 steel plates 151 class 97 Faragrc^h. Engravers* diamonds 467 Engravings 410,412,687 Envelopes 307,308,309 Epsom salts 24, 542 Equipment of vessels, articles imported for. Sees. 7, 8. Erasers, or parts thereof 138 Ergot 473 Essential oils 60 Etchings 412,575,686 printed more than 20 years 410 Ethers 1? fruit 17 nitrous 17 sulphuric 17 Excrescences 10^,470 Explosive substances 325 Expressed oils 60 Extract of meat 225 of opium, aqueous 35 of rocoa or roucou 375 of safflower 605 of saffron 605 of sumac 18 Extracts of barks 18 of dye woods 18 of hemlock bark 18 of indigo 514 of licorice 23 of logwood 18 of madder 541 of munjeet 541 Eyeglasses 98 F. Fancy soap 63 Fans of all kinds except common palm-leaf fans 330 palm leaf, common 474 iFarma 475 Fashion plates 476 Feather dusters 314 Feathers 328 for beds 477 ornamental 328 Feldspar 478 Felt, adhesive for sheathing vessels 479 carpeting 294 roofing 304 wool, toT printing machines 282 Fence posts, wood 673 rods of iron or steel 123 Fennel oil 568 seed 611 Fenugreek seed 611 Ferro manganese 110 silicon 110 Fiber tampico 497 wares, indurated 353 Fibers, dried 16J,470 Fibrin 480 Fibrous substances, vegetable 497 Figs 217 Filberts 222 Files, file blanks 141 Films, photographic 358J Filtering paper 307 Firearms 142 sporting 143 combination shot guns and rifles 143 Fireboarrts, paper for 310 Fire brick, maguesic 77 Firecrackers 323 Firewood 673 Fish, American caught 568 anchovies 208, 210 bladders 19,403 canned 211 eggs 471 for bait ...--. 482 fresh, frozen, or packed in ice 481 glue 19 herrings, pickled, frozen, or salted 210 oil, product of American fisheries 568 oil, other 34 plates. -- - --..---,. 152 83 Paragraph. I^sh, salt -water 210 sardines 208-210 shell 615 skins - 483 smoked, otherwise prepared 209 sounds 19,403 Flannel, wool, for underwear 282 Flasks, quicksilver, returned 387 Flat rails, Iron or steel 117 Flax, for covering cotton 392J gill Betting 272 nackled, known as ' ' dressed line " 265 hemp, jute, or other fiber, all manufac- tures of 277 hydraulic hose 273^ laces, edgings, nettings and veilings, emhroideries, inaertings, neck ruf- flings, ruchings, trimmings, tuckiuga, lace window curtains, tamboured articles 276 manujfactures of 277 nets 272 not hackLed 497 oilcloth for floors 273 seed 206 seed oil 29 seines 272 straw 497 tapes 275J tow of, 497 waste, unmanufactured 497 water proof cloth 273 webs 272 yams or threads 274 Flint 484 stones, ground 484 Floats, met^ 141 Flocks, wool 279 Floor matting 485 Floss, silk 298 Flour, rice 193 rye 190 sago 606 snuff 187 wheat 190 Flower seeds 611 Flowers, aa drugs 16^,470 Flues, boiler 130 Forgings of iron or steel 115, 126 Forks, tuning 326J Fossils 486 Fowls, land and water 401 poultry 226 Frames for optical instruments, etc 98 of looking-glass plate 96 Freestone 105J,106 Ftench chalk 11 Fresh beef 224^ Friction matches 326 Fringes 286 sUk 300 Fruit essences - - - 17 ethers 17 juice 247 knives -- 140 oils 17 plants, tropical and semitropical 487 Fruits, apples 213 as drugs 16^.470 currants, Zante 217 dates 213i grapes 214 green, ripe or dried 489 olives 215 oranges, lemons, and limes 216 pine apples 213J plums, prunes, figs, raisins, and other dried grapes 217 preserved in their own juices 219 preserved in sugar, sirup, molasses 218 tamarinds 490 Zante currants 217 Fulminates 324 Fixlminating powders 324 Furniture, House 1 81 household, of person s from foreign coun- tries 11* Faragre^h. Fur hats 335 manufactures of 353 pieces 492 skins of all kinds 49a Furs, dressed 329 undressed 492 Fusil oil 30 Fusible enamel loi O. Galloons 286 silk 300 Gambler 494 Gas retorts 87 Gelatine 19 manufactures of 354 Gems for colleges 603 German silver 158 Gilead, balm of 393 Gill netting, flax 272 Gimps 286 Ginger ale 248 cordial] 244 root 629 wine 244 Gins, cotton 591 Girders, iron or steel 113 Glass, all articles of 89 all manufactures of 102 beads 99 bent , 97 bottles 88,90 all other, plain, green and colored 88 brok en and old 495 carboys 88 cast polished plate 94,95,97 cylinder and crown polished 92 demijohns 88 fluted, rolled or rough plate 93 head pins 170 lenses or pebble lenses 100 magic lantern slides 101 mirrors 102 old 495 optical instruments 98 pictorial paintings on 686 plain green,molaed and pressed 88 pates or disks 496 slides for magic lanterns 101 spectacles 98 stained or painted windows 102, 036 unpolished cylinder, crown, and com- mon window 91 vials 88 windows, stained or painted 102 Glassware, colored and plain 88 opal 90 porcelain 90 Glazed earthenware 76, 78 Glazer's lead. 167 Glazer's diamonds 467 Gloves, leather 343-349 tranks 350 Glucose 183 Glue - 19 fish or isinglass 19 stock 506 Glycerine 20 Goat hair 279,685 skins 341 Goggles 98 Gold coins 4:49 beaters' molds 498 beaters' skins 498 bulHon 428 bullions 162 leaf 163 medals 551 ores 573 pens 169 size 44 threads 162 sweepings of 644 Goods liable to two or more rates of duty. (Sec. 4.) Gorings, wool 286 84 Faragrcuph. Gorings, eHk 300 cotton 263 Grain bags made of burlaps 424J exponied, filled with grain 387 drugs 16^,470 Granadula wood 684 Granite 105*, 106 Grape sugar 183 Grapes 214,217 Grass, manixfactoreB of 352 seeds 611 Buitable for mating or ornamenting bats 417 sisal, binding twine made of 399 sisal, unmanufactured 497 Grasses, as paper stock 577 Grease 499 Green chrome i. 41 fruits 489 Paris 59i Grindstones 107 Ground beans or peanuts 223 bones 408 chicory 227 plaster of Paris 81 Guano 500 Gum, British 233 crude, of amber 369 shellac 527 substitute 233 Gums, and gum resins 16^, 470 Gun-barrel molds, steel 122 blocks 679 powder 325 wads 331 Gunny bags, old 501, 577 cloth for covering for cotton 392^ Guns 143 Guttapercha, crude 503 manufactures of 353 Gut, cat, whip or worm, unmanufactured.. 431 manufactures of 351 Gypsum 81 Hackled fiax 265 hemp 266 Hair, blankets, made of 282 braces, bindings, and beltings 286 braids 286 brushes 314 buttons 286 camel, goat, alpaca, and other like ani- mals 685 camel, goat, alpaca, and other like ani- mals, in the form of roving, roping, or tops 279 curled 332^ cords and tassels 286 cloth 333,334 curled 332J embroideries and laces 286 fabrics, knit 281 fabrics having India rubber as a compo- neut material 283 felts for printing machines 282 flannels 282 fi-inges and gimps 286 hats 282 horse, cattle and other animals 504 human 332,353,504 on the skin 685 pencils 314 pins 170 preparations and applications for the . . 61 seating 334 suspenders 286 wood sticks 684 Hammermolde, steel 122 Hammers, blacksmiths' 129 Hand saws 154 Handkerchiefs, cotton, 258 embroidered 276 Handle bolts 673 Handles for curling stones 463 for knives or erasers 138 for parasols and umbrellas ,..,..- 155^ Pa/ragra/pK Hangings, paper 310 Harrows 591 Harvesters 591 Hassocks, made of carpeting 298 Hat braids, chip 417 pins 170 wire 124 Hats 335 wool 282 Hatters' irons 134 plush 593 Hay 199 Head nets 286 Heading bolts , 673 Heading blocks 679 Heads, dolls' 321 Hemlock bark, extracts of 18 Hemp, all manufactures of 277 cables and cordages 268 carpets and carpetings 269 coverings for cotton 392^ hackled 266 manufactures of 277 not hackled 497 Wew Zealand, binding twine 399 seed 611 seed oil 31 tow 497 twine 268 waste 497 yams 274 Herbs 16J,470 Herring oil 34 Hewn timber 674 Hide cuttings, raw 506 rope 507 Hides and skins 505 Hinge blanks , 131 Hinges 131 Hoarhouud seed 611 Hobnails, wrougbt 146 Hones 508 Honey 200 Hoods, braids, plaits, laces, etc., for 417 Hoofs, unmanufactured 509 Hoop iron 116 Hop poles 673 roots 510 Hops 201 Horn, manufactures of 352 strips and tips 511 Horns, and parts of 511 Horsehair 504 Horserakes 591 Horseshoe nails, wrought 146 Horseshoes, wrought iron or steel 148 Hose, hydraulic, linen 273J House furniture 181 Household effects of citizens of the United States dying iu foreign countries 583 effects 414 Hubs for wheels 679 Hunting knives 140 Hydrate of cMoral 12 of potash 55,595 of soda 65 Hydraulic cement 79 hose, linen 2734 Hydriodate of potash 55 Hydrographic charts 410 I. ?«^---- 512 Iceland moss gg Imitation precious stones 333 Imitations of brandy, spirits, or wines 241 of mineral water 249 Implements of persons arriving in the U nited States 595 Incom e tai . Sees. 27-37. India malacca j oints 684 India rubber, crude 513 manufactures of 352 milk of 513 refuse 513 Borap .', 513 vulcanized ,, ,.-..,,...,. 353 85 Paragraph. India rubber clothing, ready-made, made in part of 284 women's and children's dress goods of ■wool, etc., composed in part of 283 silk, etc., composed in part of . . . 300, 302 Indian corn 190 Indians' goods and effects 582 Indigo 513 extracts and pastes of, and carmines 513 Indians, coccnlus 445 Indurated fiber wares 353 Ingots for railway tires 156 copper 454 platina 589 steel 122 [ngrain, treble, three-ply carpets 292 two-ply carpets 293 Ink 21 powders 21 printers' 21 Insects, dried 16^,470 eggs 471 Insertmga 276 Institutions, special importations for . . 410, 413, 585, 687, 688 Instruments, of persons arriving in the United States 596 philosophical, for scientists 687 musical 326^ Integuments of animals 403 Inventions, models of 557 lodat* of potash 55 Iodide of potash 55 Xodine... 515 Iodoform 22 Ipecac 516 Iridium 517 Iron and steel alloys 122 anchors 126 andirons 134 angles 113 anvils - 128 axle bars 127 axle blanks 127 axles 127 back saws 154 band iron 116, 119 bar iron 112 bars, steel 122 beams 113 billets, steel 122 black taggers 118 blacksmiths' hammers and sledges 129 blanks for railway wheels 156 blooms for railway wheels 156 blooms 122 bodkins 150 boiler or other plate Hi boiler or other tubes, pipes, flues, or stays 130 bolt blanks 131 bolts 131 brads 149 card clothing 132 car-truck channels 113 carving knives and forks 140 cast hollow ware 136 cast-iron pipe 1 33 cast-iron vessels 134 castings of iron 134 castings of malleable iron 135 cast scrap 110 chains of all kinds 137 channels 113 cheese knives 140 chromate of 438 circular saws 154 clock wires 124 cogged ingots for railway wheels 156 cogged ingots 122 connecting rods, steel 122 cooks' knives 140 corrugated sheets of iron 118 corset wire 124 cotton ties 459 crimped sheets................. 113 Paragraph Iron and steel crinoline wire 324 crochet needles 150 crosscut saws 154 crowbars 129 drag aaws 154 dross or residuum from burnt pyritra. . 109 J dye- blocks or blanks, steel 122 electrotype plates 151 engraved plates 151 erasers 138 fence rods 123 ferro manganese 110 ferro-silicon 110 files, file blanks, rasps, and floats 141 flat/*, bar iron 112 floats 141 flues 130 forged iron or steel 115 forgings 115 forgingfl for axles 127 forgings for vessels, steam engines and locomotives 126 forms 113,122 fruit knives 140 girders 113 fan barrel molds 122 and saws 154 handles for umbrellas and parasols 155^ hammers 129 hammer molds 122 hand and all other saws 154 hatters' irons 134 hinges or hinge blanks 131 hob nails 146 hoop, band or scroll 116, 119 horseshoe nails 146 horseshoes 148 hunting knives 140 ingots cogged, steel 122 ingots for railway wheels 156 iron or steel sheets or plates 119 iron blooms Ill joists 113 kentledge 110 kitchen knives 140 knitting needles 150 knives and forks, table 140 lithographed plates 151 loops Ill manganiferous iron ore 109^ mill cranks 126 mill irons 126 null aaws 154 mule shoes 148 muskets, muzzle-loading shotguns, and sporting rifles 142 nail rods 123 nans 145,146 needle wire 124 needles for knitting or sewing ma- chines .. . 150 ore 109J piano wire 134 P|g ii» pipes j-oi) pistols 143 piston rods 122 pit saws 154 plat© 114 plates, cast 134 plates of steel 122 plumbers' knives 140 pocketknives 138 posts 113 rails, flat 117 rails, T ^^^ railway bars 117 railway fish plates or splice bars 152 razors and razor blades 140 residuum iirom burnt pyrites 109^ rifles, sporting 142 rivet rods of iron or steel 123 rivets 153 rods, connecting, steel 122 rode, rivet, screw and fence 123 rods, piston, steel — 122 86 Paragraph. Iron and steel, round H2 nmners for mnbrellas and parasols 155J TOBt, damage from. 125 sad irons 134 saws : 154 sawplates 122 scissors 140 screws 155 scrap, cast 110 screw rods 123 scroll 116 sections of columns and posts 113 shafting 122 shafts, crank, steel 122 shafts for steamer 122 shapes 122 shears 140 sheet iron 120 sheets or plates coated with tin or lead. 118, 121, 144 shoes, horse, mnle, or ox 148 Bhotgnns and rifles 142,143 side arms 139 skelp 118 slabs, steel 122 slpidges 129 spiegeleisen 110 spikes, cut 145 spikes, nuts, and washers.., 148 splice bars 152 sprigs 149 stays 130 steelingots 122 steel plates engraved 151 steel wire 124= steels 140 stereotype plates 151 stove plates cast 134 stretcher &ames for umbrellas and par- asols 155J strip steel 124 structural shapes 113 sulphates of 455 sulphuretof- 642 swaged steel 122 Bword blades 139 swords 139 Trails 117 T T columns 113 table and carving knives and forks 140 taggers 118,121 tailors' iron 134 tape needles 150 terne plates 119,121 tin plates ». . . 119, 121 tin taggers 119,121 tips for umbrellas and parasols 155^ track tools 129 tubes -. 130 umbrella and parasol ribs, and stretcher frames, tips, runners, handles, or parts thereof 155J vegetable knives 140 wares or articles of iron, steel or other metal, enameled or glazed 144 washers 148 watch wires 124 wedges 129 wheels, for railway purposes 156 wire nails 147 wirerodsl 123 wire, round 124 wire or strip steel 124 wrist or crank pins 122 wrought for ships 126 wrought mill cranks 126 wrought mill irons 126 wrought nails 146 Isinglass 19 Istle. binding twine 399 cables, cordage, and twine 268 or Tampico fiber 497 twine 368 Italian cloth 283 Ivory and vegetable ivory buttons 317 manufacturea of 354 black 40 PctragrapK Ivory, sawed or cut into logs 519 vegetable 519 manufactures of 854 J. Jackets, wool, worsted, etc 285 Jalap 520 Japan varnish 44 Japanned leather 341 Japonica terra 652 Jasmine or jaslmine, oil of 568 Jellies 218 Jet, manufactui'es of 351 trimmings or ornaments 354 unmanumctured 521 Jewelry 336 imitations of 336 Jewels, watch or clock 467 Joists 113 Joss light 522 stick 522 Juglandium oil 568 Jugs, containing still wine, ginger wine, ginger cordial, and vermuth 244 Juice, cane or beet, sirnps of 182J lemon, lime and sour orange 533 prune and cherry 247 Junk, old 523 Jute 497 all manufactures of 277 bagging for cotton 392J hults 497 butte, bagging for cotton made of 392^ carpets and carpetings 269 hydraulic hose 273J laces, edgings, embroideries, insertings, neck rufflings, ruchinga, trimmings, tuckinga, lace window curtains and handkerchiefs, velvet carpets 276 waste, undressed 497 yam 267 K. Eainite 526 Kangaroo skins 341 Kaolin 82 Kelp 524 Kentledge, iron 110 Kieserite 525 Kitchen knaves 140 Knit fabrics 281 goods, silk 301 Knitting needles 150 Knit wearing apparel, woolen 285 Knives, table, hunting, kitchen, bread, but- ter, vegetable, fruit, clieese, plumb- ers*, pamters', palette, artists , carv- ing, cooks', and butchers' 140 pocket or pen 138 Kryolith 460 Kyanite 526 Labeling goods. Sec. 5. Lac dyes, button, crude, seed, shell and stick -. 527 spirits 528 sulphur 642 Lace, articles made of 276 cotton 276 linen 276 Bilk, articles 30l wool 286 window curtains, flax, jute, or cotton . . 276 Laces of flax, jute, cotton, or other vegeta- ble fiber 276 silt 301 straw, chip, grass, palm-leaf, willow, osier or rattan 417 Lacings for shoes or corsets 263 Lactarine 529 Lahn or Lame 654 87 Paragraph. Lampblack 40 Lance wood 684 Lanterns, magic, elides for 101 Lard 2254 Last blocta 679 Laths 680 Laudanum 35 Lava tips for gas-bnrnera 86 ■unmanufactured 531 Lavender, oil of 568 Lead, acetate of 49 cbromate of 41 obromium colors 41 glaziers' 167 molten and old refuse 166 nitrate of 50 old scrap 166 ore and dross 165 pencils in wood 357, 358 pigments 53 pigs and bars 166 pipes 167 red 51 Bcrap . - 166 sheets 167 shot 167 white 52 wire 167 Leaf aluminum 160 Dutch metal 160 gold 163 silver and silver powder 163 Leather 340 belting 340 bend 340 bookbinders' calf skins 341 boots 341 calf skins 341 cut into shoe uppers 342 enameled 341 gloves 343 iapanued 341 :angaroo skins 341 manufactures of 353 morocco skins for 341 patent 341 pianoforte, and pianoforte action 341 sheep and goat skins 341 shoes 341 sole 339 npper, dressed 341 vamps - - 342 Leaves, artificial 328 as drugs 16^,470 Leeches 532 Lees crystals 74 Leakage 244 Lemonade 555 Lemon grass, oil of 568 juice 533 oil of 568 peel 220,570 Lemons 216 Lenses 100 disks for 496 Libraries of persons from foreign countries 414 Licenses to oustom-house brokers. Sec. 23 to produce sugar 182 Lichens, dried 16^,470 Licorice, and extracts of 23 in paste 23 in rolls - 23 in other forms 23 root 534 Lifeboats and life-saving apparatus 535 Lignum-vitae 684 Lilyof thevalley 234i Lime — -- 80 borate of 10 chloride of 537 citrate of 536 hydraulic 79 juice 533 sulphate of 588 Limes, fresh 216 Limes, oil of 568 IJinestoae 105i,10e Paragraph, Linen coUara, culTa, and aliirts 275 hydraulic hose 273^ Linoleum 273 Linsi?ed 206 oil 29 Litharge 49 Lithographic cbnrta 413 prints for instil utious, etc 413 atones 538 Litmus 539 Live animals 189 Loadstones 540 Logs 672 Loudon purple 59J Looking-glass plate 95,96 Loops, iron Ill Lottery tickets and advertisements. Sees. 10-12. Lumber 676 Lye of wood ashes 389 M. Macaroni 192 Mace 630 oil of 568 Machine blanketing 282 Machinery, imported for repair. Sec. 13. patterns for 557 Madder 541 Indian 541 Magic lanterns, glass slides for 101 Magnesia 24 calcined 24 carbonate of 24 medicinal 24 native mineral, carbonate of 543 sulphate of 24, 542 Magnesite 543 Magnesium 544 Magnets 545 Mahogany wood 684 Maize 190 Malacca joints, Indian 684 Malt, baxley 191 extract 245 Manganese, oxide and ore of. 546 Manganiferous iron ore 1094 Mangel-wureel seed 611 ManUa twine -. 399 cables, cordage and twine 268 unmanufactured or undressed 497 Manna 547 Mantels, slate 108 Manufactured articles, nonenumerated. Sec. 3. Manufacturing bonded warehouse. Sec. 9. Manufactures, component material of chief value. Sec. 4. convict labor, products of, prohibited. Sec. 5. of theXTnited States, exported and re- turned. Sec. 19. similitude clauso. Sec. 4. Manures 500 Manuscripts 548 Maps 311, 412 for schools 413 for use of the United States 412 printed more than twenty years 410 Marble, in block, rough, or squared 103 manufactures of - 105 mosaic cubes 104 paving tiles 104 sawed, dressed, or otherwise 104 slabs 104 Marbles, toy 321 Marine coral 456 Marking, imported goods. Sec. 5. Marrow, crude 549 Marsbmallows 550 Masks 355 Matches, friction or lucifer 326 Materials for construction of vessels. Sees. 7,8. Mattiii gs, Chinese 485 Matting, lloor 485 88 Paragraph. Matting, inade of cocoa fiber or rattan 356 Mats, made of cocoa fiber or rattan 356 made of carpeting 296 Mattresses, hair curled, suitable for 332^ Meal, com 190 oat 190 rice 193 Measuring tapes, tapes for use in manufac- tureof 275i Meat, extract of 225 Meats 225J Medals, old 426 of gold, silver or copper 551 MedicinjU drugs, vegetable 470 or medicated soap 63 preparations 58, 59 Meerscnamn claj.... 553 Melada 182i Men's hats of far 335 Metal articles, enameled or glazed 144 bronze in leaf 160 composition 452 Dutch, clippings from 159 in leaf. 160 manufactured articles and wares of 177 sheathing 159 sheets, enameled 144 threadJs of gold, silver, or other metals. 162 type 171 yellow 159,161 Metallic pens, except gold 168 pins 170 MetalUcB or flitters 160 Metronomes 326J Mica 167| Milk 553 of India rubber 513 preserved or condensed 196 Btigar of. 196 Mill cranks 126 irons 126 saws 154 stones and burr stones 638 Millinery ornaments, feathers, fiowers, birds, etc 328 Mineral carbonate of magnesia 543 orange 51 salts of natural mineral waters 555 or earthen substances, articles composed of 86 waters 555 bottles and jugs containing 555 artificial and imitations or natural 249 wax 668 Minerals, crude 556 Mineralogy, specimens of 625 Mining explosives 325 Mirrors 102 Models 557 Mohair for buttons 315 Molasses 557 J concentrated 182J Molded glassware and glass bottles 88 Molds, hammer 122 gold beaters' 498 gun barrel 122 Monumental stone 105 J, 106 Moqnette carpets 287 Morocco, skins for 341 Morphia, and salts of 25 Morphine, and salts of 25 Mosaic cubes of marble ] 04 Moss 558 sea 69 Iceland 69 Mosses as drugs 16J, 470 Mother-of-pearl, manufactures of 354 Mowers 591 Mule shoes 148 Mungo 279 Munjeet 541 Muriate of ammonia SJ, 371 of potash 595 Music 311,413 printed more than twenty years 410 raised print for the blind 409 Musical instraments 326| ParagrOiph, Musk ^59 Muskets 142 Mustard 234 seed 611i Mutton 224 Muzzle-loading shot guns 142 Myxobolau 660 Myrtle sticks 684 IV. Nail rods 123 Kails, cut 145 hob 146 horse-shoe 146 wire 146 wrought iron and steel 147 Natural history, specimeus of 625 Neat cattle, hides of. Sees. 17, 18. Keck ruchings 276 rufflings 276 silk 301 Needle wire 124 Needles, crochet 150 darning 561 hand sewing 561 knitting 150 knitting machine 150 sewing machine 1 50 tape or bodkins 150 Neroli 568 Nets, flax, gill 272 Netting, gifl, flax 272 sUk „ 301 Nettings, cotton or flax 276 wool 286 New Zealand hemp 399 Nickel 167i aUoy 167i oxide 1674 matte, ores of ^ 573 plates or ingots 167J Niter cake 622 Nitrate of lead 50 of potash 595 refined 56 partly refined 56 of soda 631 Nitrous ether, spirits of 17 Noils 685 carl^onized 279 wool or hair 685 Nonenumerated articles. Sec. 4. Nursery stock 687 Nutmegs 631 Nuts 224 almonds 221 and washers 148 as drugs 16J,470 Brazil 491 cocoanuts in the shell 224 cream 491 filberts 222 palm 491 kernels 491 peanuts 223 walnuts 222 Nut oil 568 Nux vomica 564 O. Oakum 665 Oar blocks 679 Oat meal 190 Oats 190 Obscene articles. Sees. 10-12. Ochre, dry 566 ground in oil 42 Ochery earths, dry 566 ground in oil 42 Oils, almond 568 amber 568 ambergris 568 American fisheries 568 aniline 568 anise, or anise seed 568 89 Paragraph. Oils, anthoBS 568 aspic 568 attar of roses 568 bene 668 bergamot 568 cagaput 568 oake 567 caraway 568 cassia 568 castor 27 oedrat 568 ohaTDomile 568 cinnamon 568 oitronella 568 civet 568 cocoanat 568 cod 499 cod-liver 28 colors 48 cottonseed 568 croton 568 distilled 60 enflouraged 668 essential 60 expressed 60 fennel 568 fish, of American fisheries 568 fish, foreign 34 flaxseed 29 fruit 17 fusil 30 hempseed 31 hemng 34 jasmine or jasim.ine 568 ^uglandimn 568 juniper 568 -lavender 568 lemon 568 lemon grass 568 limes 568 linseed 29 mace 568 neroli 568 nnt 568 olive, fitfor salad 32 for manufactnring or mechanical purposes f^68 orange 568 flower 568 origanum 568 ottar of roses 568 palm 568 peppermint 33 petroleum 568 poppy-seed 29 rape-seed. 31 rendered 60 rosemary 568 seal -- 34 seeds 206 sesame 568 sesamum seed 563 soluble 26 spermaceti - - 568 apike lavender 568 thyme 568 Turkey red 26 turpentine 660 used in soap making, wire drawing, or dressing leather 499 valerian 568 whale of American fisheries 568 whale - 34 Oilcloth 273 Old brass 159 coins and metals ....'^ 426 copper 452 glass 495 pewcer and britannia metal 584 refuse gunny bags and cloth 577 refuse and scrap lead 166 sheathing 159 types 662 zinc 176 Oleateof soda 26 Olive oil fit for salad - 32 Paragraph, Olive oil for manufacturing or mechanical purposes 568 Olives 215 Onions 202 Onyi, manufactures of 105 Opal glassware : go Opera glasses 98 Opium, aqueous extract ol .' 35 containing less than nine per centum of morphia 36 crude 569 liquid pre;parationa of 35 prepared lor smoking 35 tincture of 35 Optical instruments 93 glass plates or discs for 496 Orange juice, sour 533 mineral 51 oil 570 peel 220,570 stick 684 ■wood 684 Oranges 2I6 boxes and barrels containing 216 Orchids 234* Orchil or orchil liquid 571 Ores, an timouy 376 chromic 438 cobalt 444 composed of lead and silver 165 copper 451 gold 573 iron I09i lead 165 manganese 546 manganiferous iron 109J nickel 573 silver 573 silver containing lead 165 sulphur 642 tin 653 Organzine, silk 298 Oriental rugs 287 Orleans, and all extracts of 375 Ornamental feathers 328 Ornaments 286 chinaware 84, 85 millinery. 328 siUc 300 Orpiment 382 Osier 179 Osmium 574 Ox shoes 148 Oxide of cobalt 14 j of manganese 546 of nickel 1674 of strontia 640 of tin, black 653 of uranium 663 zinc 47 P. Packages, marking and stamping of Sec. 5. Packing boxes and shocks 180 of wine, etc 244 Paddy 193 Painters' knives 140 Paints, baryta, sulphate of, orbarytes 37 black, bone, ivory, or vegetable 40 blanc fixe 39 blue, Berlin, Prussian, or Chinese 38 blue, all containing ferrocyauide of iron 38 blue, ultramarine 43 blue wash, containing ultramarine...... 43 brown acetate of lead 49 chrome yellow 41 cobalt, and cobalt ore 444 cochin eal 446 colors containing quicksilver 45 crayons 48 frostings 48 lakes 46 litharge 49 ocher and ochery earths -. 42 90 Paragraph, Paints, orange mineral 51 oxide of zinc 47 pigments 48 red lead 51 sienna and sienna earths — 42 tubes, in 48 nmber and umber earths 42 verdigris 666 vermuion 45 wash bine 43 ■white, acetate of lead 49 Paris 46 pigment containing lead 52 satin 39 zinc or pigment 47 whiting and Paris white 46 yellow 41 zinc, oxide of 47 Paintings 575 for colleges 585 Palette knives 140 Palings 681 Palladium 576 Palm-leaf fans, conimon 474 unmanufactured 474 manufactures of 352 Palm-nut kernels 491 nuts 491 oils J>68 Palms 234J Pamphlets 311,411 Paper, albumenized 307 albums 308 all 310 blank books 311 books 311 hooks, cigarette and covers 359 buttons, made of 318 cardboards of 308 cards, playing 312 charts 311 cigarette 359 cigars and cigarettes 188 copying 307 drawing 310 engravings 311 envelopes 307,309 etchings 311 felt, roofing 304 filtering 307 for screens for fireboards 310 hangings 310 lithographic prints 308 maps 311 manufactures of 313 masks of 355 music 311 old 577 parchment 308 photographs 311 pulp, manufactures of 353 pulp shoe buttons 318 pulp, masks made of 355 playing cards 312 printed matter 311 printing 306 roofing felt 304 Bcrap albums 308 Bcreens 310 sensitized 307 sheathing 304 silver 307 stamps, foreign postage or revenue 636 J stock 577 surface coated 308 tissue 307 writing -. 307,310 Papier-mach6, manufacturers of 353 shoe buttons 318 Paraffine 578 Parasol sticks 684 ribs 155J Parasols 360 Parchment 579 Parian ware 84, 85 Paris ^een 59J wmte 46 Paragraph. Partridge sticks 684 Paste, Brazil 416 licorice 23 manufactures of 351 Pastes of indigo 514 toilet 01 Patent barley 191 leather 341 tartar 73 Patterns for machinery 557 Pavingtiles, marble 104 Peanuts 223 Pearl buttons 316 mother of 354,580 Pearls 337,338 Pease, dried 203 green 203,581 prepared or preserved 198 split 203 Pebble, unwrougbt 418 Peel, lemon and orange 220 Peltries and other usual goods and effects of Indians 582 Pencilleads 358 Pencils, hair 314 slate 357 wood 357 Penholders 169 Penknives 138 Pens, gold 169 metallic 168 Pepper 235,632 Peppermint oil 33 Percu ssion caps 327 Perfumed soap 63 Perfumery 7,61 Periodicals 562 published by individuals for gratuitous private circulation 410 Personal effects accompanying passenger. , 669 effects of citizens of the United States dying in foreign countries 583 Petroleum 568 Pewter 584 Philosophical apparatus brought by profes- sional artists, lecturers, or scientists . 687 and scientific apparatus, utensils, in- struments, and preparations 585 Phosphates 586 Phosphorus 53 Photographic dry plates 358i Photographs 311,410,412,687,688 Pianoforte action leather 341 Pianoforte leather 341 Piano wire 124 Pickles 198 Pickled fish 209 herrings 210 Pickets 681 Pig iron 110 Pigments 47,48,52 Pigs of brass.. 159 . of lead 166 of zinc 174 Pile fabrics, cotton or other vegetable fiber. 259 fabrics, silk 299 Pimento, unground 633 wood 684 Pineapples 213^ Pine clapboards 677 Pins, belt 170 bonnet, scarf, and lace ^ 170 bonnet s-nd hat 170 crank 122 glass and enameled head 170 air 170 hat 170 lace 170 metallic 170 safety 170 scarf - 170 shawl 170 wrist or crank 122 Pipe bo wla 359 Pipes, tobacco 359 boiler 130 cast iron —..- 133 91 Paragraph. , Pipes, clay, all common, tobacco 359 copper 161 lead 167 pitch „ 326J Piatols, breech-loading 143 Piston rods 122 Pit saws 154 Pitch, Burgundy 424 of coall;ar 647 ' of -wood 647 pipes, pitch, metal 326 J Plaits 417 Plank 676 Planking, siiip 673 Planters 591 Plants 587 Plants, fruit, tropical and seinitropical. 234J, 487 Plaques 84, 85 Plaster of Paris 81 casts for societies 585 manufactures of 353 unground _ 588 Plate glass, cast, polished 94, 97 looking-glass, or plate glass silrered and framed 96 Anted 93 Plates, boiler or other, of iron or steel 114 cast-iron stove 134 copper, rolled 161, 454 electrotype 151 engraved or lithographed 151 fashion 476 of iron or steel, galvanized or coated- . . 119 of metal, enameled or glazed 144 photographic 358^ railway fish 152 saw -. 122 steel engraved 151 stereotj^e 151 Platina 589 Platinum 590 Playing cards 312 Internal-revenue tax. Sec. 38-47. Plows 591 Plumbago 592 Plumbers' knives 140 Plums 217 Plush, hatters' 393 Plushes, silk 299 velvets, velveteens, corduroys, and all pile fabrics 259 Pocketknivea 138 Poles, hop 673 Polishing stones 594 Pomad es 61 Pool balls 320 Poppy-seed oil 29, 206 Porcelain glassware 90 ware 84, 85 Pork 224J Porter 245 Portland cement • 79 Posts of wood 679 and columns, iron 113 fence 673 Potash, bichromate of 54 calcined or pearl ash 595 caustic 595 chlorate of 595 chromate of 54 crude, carbonate of 595 hydrate of 55, 595 iodate of 55 iodide of 55 muriate of -.... 595 nitrate of 56 prussiate of 57 sulphate of 595 Potatoes ~ 204 Pouches for tobacoo 359 Poultry 226 Powder, bronze 160 curry 463 Powders for the hair, teeth, or skin 61 fulminating 324 gun 325 fiik 21 Paragraphs Powders, toilet 61 Precious stones 33g Precipitated chalk ' n Preparations, medicinal 68,59 anatomical 619 clialk 11 coal tar 58 toilet 61 Printed matter 3U Printers' ink 21 Printing paper 306 Prints, lithographic 413 Prizes or trophies 551 Professional Dooks 596 implements 596 instruments 596 Proprietary medicinal preparations 58 Prune wine and juice 247 Prunes 217 Prussian blue 38 Prussiate of potash 57 Public monuments, articles intended for--. 688 Pulp, blue colors 38 all manufactures of 353 masks 355 wood 303 yellow 41 Pulu 597 Pumice 598 ston e 638 Purple, London 591 Putty 46 Pyrites, dross or residuum from burnt 109J sulphur ore 642 Pyroligneous acid 1 Pyroxyline, compoundsof 15 Q. Quicksil ver 170J dasks or bottles 387 Quills 600 Qnilts of down 328 Qninia, sulphate of 601 barks of 394 Quoits 462 R. Babbits' fur, hats composed of 335 Eafcs 577,602,685 Rafiroad ties 673 Rails, flat 117 T in Railway bars 117 fish plates 152 tires 156 wheels 156 Raisins _. 217 Rakes, horse 591 Raucou 375 Rape seed 611 seed oil 31 Rasps 141 Rattan, braids, plaits, etc., for hats, bonnets, or hoods - 417 mats and matting 356 unmanufactured 684 Raw, unmanufactured articles. Sec. 3. Razors and razor blades 140 Ready-made clothing, cotton 253 silk 301 wool 284 Reapers 591 Reciprocal commercial arrangements. Sec. 71. Reciprocity treaty with Hawaii 182J Red chalk 11 lead 51 pepper, ground , .... 235 prussiate of potash 57 Vermillion 45 Reeds, for umbrellas 684 chair 179 Regalia ■ 603 Regulus, antimony , 376 copper 453 92 Paragraph. Keimportatlon of articles. Sec. 19. Rendered oils 60 E-ennets 604 Repairs to American vessels. Sec. 8. to machinery. Sec. 13. Repeal provisions. Sec. 72. Resin gum, as drags 16J, 470 Retorts, gas 87 platinum 590 Revenue stamp, foreign 636J Ribs, for parasols and umbrellas 155 J Rice 193 flour 193 meal - 193 paddy 193 nncleaned 193 Rifles, sporting 142 combination 143 Rivet rods " 123 Rivets 153 Rochelle salts 75 Rocoa 375 Rods connecting 122 copper 161 drill 124 Rods, wire 123,124 Rolls, licorice 23 Rom an cement 79 Roofingfelt 304 slates 109 Root, arrow 381 briar 684 dandelion 231 ginger 629 Roots, as drags 16^. 470 bulbous 16^,470 hop 510 Rope ends 577 hide 507 waste 577 Ropes 268 Roping wool 279 Rosewood 684 Roses, attar or ottar of 568 Rotten stone 638 Roving wool : 279 waste wool -. 685 Roucou and extracts of 375 Rough, burr stone 638 Ruchings 276, 301 Rufaings 276, BOl Rugs, carpeting 296 oriental, Berlin, and other similar 287 Rust 125 Ryeflour 190 Rye 190 8. Saccharine 183 Sad irons >.... 134 Safety pins 170 Safflower 605 Saffron, and extract of 605 Saffron cake 605 Sago, crude 606 flour 606 Salacine 607 Salad oil of olives 32 Sal ammoniac 8J Salaratus 64 Saloup 612 Sal soda 67 Salt cake 622 for curing meats and fish 608 in bulk, in bags, sacks, bari'els, or other packages 608 Saltpeter 595 refined 56 Salts, aniline 372 black 595 chemical 60 epsom 24, 542 manure 500 mineral 555 of cinchona bark 601 of morphia 25 TaragrapK- Salts, rochelle 75 santonine 62 strychnia 70 uranium .- -• 663 Sand 638 Sandstone 105i,106 Santonine 62 Sardines 208 Satin, white 39 wood 684 Sauces 198 Sauerkraut 609 Sausage skins 61G bologna 406 Sawplatea, steel 122 Sawed boards, plank, deals, etc 676 Saws 154 Scenery, theatrical 596 Scientific apparatus for institutions 585 books and periodicals 410 Scissors, steel 140 Scrap, albums 308 iron..... 110 lead 166 steel 110 Screens of carpeting 296 Screw wire rods 123 Screws 155 Scroll iron 116,119 Sculpture forcoUeges 603 Sea-moss 69 Seal oil 34 Seating, hair 334 Sea-weeds 558 Seed-cane 611 lac - 527 Seeds *. 206^ agricultural 206J anise 611 aromatic, as drugs 16J,470 beet 611 bene 611 canary 611 caraway 611 cardamon 611 castor, or castor beans 205 coriander 611 cotton 611 croton 611 cummin 611 fennel '. 611 fenugreek 611 flax 206 flower 611 garden 206j grass 611 hemp 611 hoarliound 611 linseed 206 mangel-wurzel 611 morbid growth 16J,470 mustard « 611 oil 206 poppy 206 rape 611 sorghum 611 St. John's bread 611 sugar beet 611 sugar cane 611 Seines, flax 272 Selep 612 Sensitized paper go? Sesame, or sesamum seed oil 568 Sewing-machine needles 150 Sewing silk 298 Shafting, steel 122 Shafts 122 Shale 318* Shapes, steel 122 Shawl pins 170 Shawls, woolen 28I Shears ,'.' 140 Sheathing, felt \ 479 metal, old ',.'.'.'. 159 paper 304 or yellow metal 16I 93 . Paragraph. Sheepskins 341 Sheets, of copper 161 of iron or steel 118,119 of lead 167 of metal, enameled or glazed 144 of platina 589 of zino 175 Shellfish 615 Shell buttons 316 manufactures of 354 , SheUs 613 , cocoa or cacao 447 Shingle bolts 673 Shingles CSli Ship chronometers 172 planking 673 timber 673 , Shirts 275 knitted 2(52 Shoddy 279 Shoe buttons 318 Shoes, leather 341 horse and ox 148 Shooks, of American manufacture 387 packing-box 180 sugar-box 180 Shot 167 Shotgun barrels ■ 614 Shotguns 142,143 Shrimps 615 Shrubs 587 Side arms , 139 Sienna 42,566 earths 42,566 Silicate, alkaline 68 of soda 68 Silk, all manufactures of 302 beaded goods 301 belting 300 braces 300 braids 300 button forms 315 buttons 300 carded 298 chenilles 299 clothing, ready-made 301 cocoons 617 cords 300 embroidered articles 301 floss 298 fringes 300 galloons 301 forings 300 andkerchiefs 301 hatters' plush 593 knit goods 301 laces 301 nettings 301 Organzine 298 ornaments 300 pile fabrics 299 plushes 299 raw 616 ready-made clothing 301 mchings 301 sewing 298 singles 298 sleeve linings 260 spun 298 suspenders 300 thread 298 thrown 298 tram - 298 t-wist 298 umbrellas 360 veiling ...... 301 velvets 299 warps 298 -waste 617 wearing apparel 301 webbing 300 worms' eggs 618 yarns •-- 298 Silver, bullion 423 bullions 1^2 coins 449 Gerxoan 158 Faragra^K Silver, leaf i64 medals 551 ores 573 ores containing lead 165 paper 307 powder i64 sweepings 644 Sirups, of cane juice I8i!j of beet juice 182 J Sisal grass or sunn, binding twine 399 grass or sunn cables, cordage, twine... 268 grass, unmanufactured 497 Size, gold 44 Skeletons 619 Skelp.iron or steel 114^118 Sketches, original 575 Skins 341 birds 400 raw '. 505 sausage 610 Slack coal 318J Slate, all manufactures 108 chimney pieces 108 mantels 108 pencils 357 slabs for tables 108 Slates 108 roofing 109 Sledges, blacksmiths' 129 Slides, glass, for magic lanterns 101 Slubbing waste 685 Smalts 48 Smelting and refining ores and metals in bond . Sec. 21. Smokers' articles 359 Snails 620 Snuff and snuff flour 187 Soap : 63 toilet 63 Soda and potaasa, tartrate of 75 ash 67 bicarbonate and supercarbonate of 64 bichromate of 66 caustic 65 chlorate of 621 chromate of 66 crystals 67 cubic nitrate of 621 hydrate of . - 65 nitrate of 621 oleate of- 26 sal 67 silicate of 68 sulphate of 622 tartrate of 75 water 555 Sodium 623 Sole leather 339 Soluble oil 26 Sorghum for seed 611 Sounds 19, 403 Spar, manufactures of 351 Spars, timber used for 674 Sparterre 624 Specimens of natural history, botany, min- eralogy 625 Spectacle frames 98 Spectacles 98 glass plates or disks for 496 Spices 235 as drugs 16^, 470 cassia, cassia vera and b uds 626 cinnamon and chips 627 cloves and cloves stems 628 ginger root 629 mace 630 nutmegs 631 pepper, black and white 632 red 235 pimento 633 sage 235 Spiegeleisen 110 Spikes, cut 145 wrought 148 Spirits of nitrous ether 17 of turpentine 660 Spirituous beverages 240 94 Fa^figraph. Spirituotis liquors 239 Sponges 69 Sporting rifles 142 Sprigs 149 Spruce clapboards 678 Spun silk 298 Spunk 635 Spurs and stilts used in the manufacture of earthenware 636 Stamping, of imported goods. Sec, 5. Stamps, foreign postage or revenue 636^ Starch 232,233 Statuajy -- -- -- 575 for colleges, etc 585, 603 Statuettes, chinaware 84, 85 Stave bolts 673 Staves of wood 683 Stays, boiler 130 Steel or iron cotton ties 459 alloys used for tools 122 bars, billets, and blooms 122 castings 122 nails 146 plates, engraved 151 rivets 153 rods 123 spikes 145 stretcher framies of umbrellas 155 J wire 123 Steels 140 Stems, as drugs 16^,470 Stereotype plates 151 Stick, lac 527 Sticks for umbrellas 361 hairwood 684 myrtlewood 684 oran^ewood 684 partridge wood 684 pimento wood 684 rough hewn or sawed 679 St. John's bread or bene seed 611 Stock, glue 506 paper 577 Stockings, hose and half-hose, cotton 261, 262 Stone, building 105J, 106 burr 638 cliff 638 freestone 105 J, 106 granite 105J, i06 fime 1051,106 monumental 105|, 106 sand 105^,106 ware 83,84,85 Stones, burnishing 594 burr 638 curling 462 flint, ground 482 grind 107 fithographic 538 load 540 miU 638 polishing 594 precious, and imitations of 338 pumice 638 rotten 638 whet 508 Stoneware 83, 85 Stops, art educational ; . . . 384 Storax 639 Stove plates 1 34 Straw 2074,497 braids 417 manufactures of 353 matting for floors 485 Stretcher frames, tips for uinbrellaa 155J Strings, gut 326i Strontia 640 mineral, carbonate ot 640 oxide and protoxide of 640 Strontianite 640 Structural shapes of iron or steel 113 Strychnia or strychnine 70 Styrax 639 Subacetate of coriper 666 Substances, explosive 325 used for manure 500 vegetable.. 558 Faraqraph Substatates for butter 194 for coffee 231 Sugar 182^ beet, seed 611 box shooks 180 bountty 182 candy 183 cane for seed 611 colored 183 confectionery 183 firuits, comflts, or sweetmeats, preserved in 218 glucose 183 grape 183 of milk 196 tank bottoms 182J tinctured 183 Sulphate of alumina 8 of ammonia 8^ of baryta 375 of barytes, artificial 39 of baryta or barytes 37 of copper 405 of iron 455 of lime, artificial 39 of magnesia 24, 541 of potash 595 of quinia '. 601 of soda 622 Sulphide of arsenic 382 Sulphite of antimony, crude 376 Sulphur, crude 642 ore 642 lac or precipitated 642 refined - 71 sublimed, or flowers of 71 n. o. p. f 642 Sulphuret of iron 642 Sulphuric acid 643 ethers 17 Sumac, extract of 18 ground 72 Sunn binding twine 399 cables, cordage, and twine 268 unmanufactured 497 Sunshades 360 sticks for 361,684 Supercarbonate of soda 64 Suspenders 263,286,300 Swaged steel 122 Sweepings of silver or gold 644 Sweetmeats 217 Swords ..,. 139 blades 139 T. Table knives 140 Tables, slat© slabs for 108 Tacks, cut 149 Taggers tin 119,121 iron or steel, black ng pickled or cleaned 120 Tailors' irons 134 Tallow 645 Tahnas 285 Tamarinds 490 Tamboured articles 276 Tampico fiber, binding twine 399 cables, cordage, and twine 268 unmanufactured 497 Tank bottoms ," J82A Tanned and dressed calfskins 341 Tannic acid 5 Tannin \ 5 Tanning, articles used for '""." 386 Tapes of flax 2754 Tapestry brussels carpets " ' ' 291 velvet carpets 290 Tapioca \\[\ q^q Tar, coal products "'*14,443 of wood 647 Tartar, cream of .'.'.'..'.'.'.'.". 73 crude 3gQ Tartar, patent ., 73 Tartars I^II^J'JI] 74 95 Paragraph. Tartaricacid 6 Tartrate of aoda and potassa 75 Tassels 286, 300 Tax, income. Sees. 27-37. Tea 648 plants G48 Teams of immigrants 374 Teazles 2(J7| Teetli 650 Terne plates 121 Terra alba 65] japonica 652 Textile grasses 497 Theatrical properties 596 Thread, cotton 250,251 silk 298 Threads of gold, silTer, or other mctuls 162 Threshing machiaes 591 Thrown silk 298 Thyme, oil of 568 Ties, cotton 459 Tiles 78,104 marble paving 104 Timber, ronnd 672 hewn and sawed 674 used for spars and building wharves - . 674 squared and sided 675 Tin bars, blocks, pigs or grain, and granu- nlated 653 black oxide of 653 taggers 119, 121 ore, caasiterite or black oxide 653 plate 121 Tincture of opium 35 Tinsel wire 654 Tips, for penholders 169 for umbrellas and parasols 155^ lava, for burners 86 Tires 156 Tissue paper 367 Tobacco, filler 185 internal revenue tax. (Sec. 69.) 387 of all descriptions 186 Quebrado, or self-working bales 185 stems 655 unmanufactured -- 186 wrapper 184, 185 Toilet preparations 61 soap 63 waters 7 Tonqua beans - 656 TooIb of trade of persons arriving in the United States 596 track 129 Tooth and disk harrows 591 picks 180J Tops, wool 279 Tow. 497 waste 497 Tournay velvet carpets 288 Toys — . 321 chinaware 84,85 Trade marts. Sec. 6. Track tools 129 Tram silk 298 Treble ingrain carpets 292 Trees - ^87 Trimmings, bead or beaded 354 dress 286 flax, jat«, cotton, orotberTegetablefiber 276 Tripoli 657 Trophies ----- 551 Tropical and semi-tropical fnut-plants 487 Trusts. Sec. 73. Tubes, boUer 1|^ iron or steel 130 Tuokings 27b Tnningforks andbammers s^uj Turmeric -■ °58 Turpentine, spirits of bbu Venice - "== Tortles 2^8 399 Twine — 268,399 Twist, silk ^^» Typemetal j'i- ^"S^:::::"i-":-""--------------- 662 Parign of 174 old, and worn out 176 oxide of 47 sheets of 175 white paint or pigment containing 4,7 THE TA_RIFF IMPORTS INTO THE UNITED STATES AND THE FREE LIST, CONTAINED IN ACT OF JULY 24, 1897. 99 SCHEDULES. Page. A. Chemicals, Oils, and Paints 103 B. Earths, Earthenware, axd Glassware 108 C. Metals, and Manufactures of 112 D. Wood, and Manufactures of 121 E. Sugar, Molasses, and Manufactures of 122 F. Tobacco, and Manufactures of , 122 G. Agricultural Products and Provisions 123 H. Spirits, Wines, and other Be\'keages 127 I. Cotton Manufactures 1 129 J. Flax, Hemp, and Jute, and Manufactures of 135 K. Wool and Manufactures of Wool 137 L. Silks and Silk Goods 141 M. Pulp, Papers, and Books 143 N. Sundries 145 Free List 151 Eeciprocity - - 161 Internal Revenue 164 101 [Public— No. 11.] An Act To provide revenue for the Government and to encourage the industries of the United States. Be it enacted hy the Senate and House of Eeprescntatives of the United States of America in Congress assembled, That on and after the passage of this Act, unless otherwise specially x)rovided for in this Act, there shall be levied, collected, and paid upon all articles imported from for- eign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely : Schedule A. — Chemicals, Oils, and Paints. 1. Acids : Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, three-fourths of one cent per pound; exceeding the specific gravity of one and forty-seven one-thousandths, two cents per pound; boracic acid, five cents per pound; chromic acid and lactic acid, three cents per pound; citric acid, seven cents per pound; salicylic acid, ten cents per pound; sul- phuric acid or oil of vitriol not specially provided for in this Act, one- fourth of one cent per pound ; tannic acid or tannin, fifty cents perpound ; gallic acid, ten cents j)er pound ; tartaric acid, seven cents per pound; all other acids not specially provided for in this Act, twenty -five per centum ad valorem. 2. All alcoholic perfumery, including cologne water and other toilet waters and toilet preparations of all kinds, containing alcohol or in the preparation of which alcohol is used, and alcoholic compounds not specially provided for in this Act, sixty cents per pound and forty-five per centum ad valorem. 3. Alkalies, alkaloids, distilled oils, essential oils, expressed oils, ren- dered oils, and all combinations of the foregoing, and all chemical com- pounds and salts not specially provided for in this Act, twenty- five per centum ad valorem. 4. Alumina, hydrate of, or refined bauxite, six- tenths of one cent per pound; alum, alum cake, patent alum, sulphate of alumina, and alumi- nous cake, and alum in crystals or ground, one-half of one cent per pound. 5. Ammonia, carbonate of, one and one-half cents per pound; muri- ate of, or sal ammoniac, three-fourths of one cent per pound; sulphate of, three-tenths of one cent per i)ound. 6. Argols or crude tartar or wine lees crude, containing not more than forty per centum of bitartrate of potash, one cent per pound ; con- taining more than forty per centum of bitartrate of potash, one and one-half cents per pound; tartars and lees crystals, or partly refined argols, containing not more than ninety per centum of bitartrate of potash, and tartrate of soda or potassa, or Eochelle salts, four cents per pound ; containing more than ninety per centum of bitartrate of potash, five cents per pound ; cream of tartar and patent tartar, six cents per pound. 7. Blacking of all kinds, twenty- five per centum ad valorem. 103 104 8. Bleaching powder, or chloride of lime, one-fifth of one cent per pound. it. Blue vitriol or sulphate of copper, one-half of one cent per i)ound. 10. Bone char, suitable for use in decolorizing sugars, twenty per centum ad valorem. 11. Borax, five cents i^er pound; borates of lime or soda, or other borate material not otherwise provided for, containing more than thirty- six per centum of anhydrous boracic acid, four cents per pound ; borates of lime or soda, qt other borate material not otherwise provided for, containing not more than thirty-six per centum of anhydrous boracic acid, three cents per pound. 12. Camphor, refined, six cents per pound. 13. Chalk (not medicinal nor x^repared for toilet purposes) when ground, precipitated naturally or artificially, or otherwise prepared, whether in the form of cubes, blocks, sticks or disks, or otherwise, including tailors', billiard, red, or French chalk, one cent j)er pound. Manufactures of chalk not sj)ecially provided for in this Act, twenty- five per centum ad valorem. 14. Chloroform, twenty cents per pound. 15. Coal-tar dyes or colors, not specially provided for in this Act, thirty per centum ad valorem; all other products or preparations of coal tar, not colors or dyes and not medicinal, not S]3ecially provided for in this Act, twenty per centum ad valorem. 16. Cobalt, oxide of, twenty-five cents per pound. 17. Collodion and all compounds of pyroxylin, whether known as celluloid or by any other name, fifty cents per pound; rolled or in sheets, unpolished, and not made up into articles, sixty cents per' pound; if in finished or partly finished articles, and articles of which collodion or any compound of pyroxylin is the component material of chief value, sixty-five cents per pound and twenty-five per centum ad valorem. 18. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem. 19. Copperas or sulphate of iron, one-fourth of one cent per pound. 20. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bul- bous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, nut- galls, roots, stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used expressly for dyeing ; any of the foregoing which are drugs and not edible, but which are advanced in value or condition by refining, grinding, or other proc- ess, and not specially provided for in this Act, one-fourth of one cent per pound, and in addition thereto ten per centum ad valorem. 21. Ethers: Sulphuric, forty cents per pound; spirits of nitrous ether, twenty-five cents per pound; fruit ethers, oils, or essences, two dollars per pound; ethers of all kinds not specially provided for in this Act one dollar per pound : Provided, That no article of this paragraph shall pay a less rate of duty than twenty-five per centum ad valorem. 22. Extracts and decoctions of logwood and other dyewoods, and extracts of barks, such as are commonly used for dyeing or tanning not specially provided for in this Act, seven-eighths of one cent per pound; extracts of quebracho and of hemlock bark, one-half of one cent per pound; extracts of sumac, and of woods other than dyewoods not specially provided for in this Act, five- eighths of one cent per pound' 23. Gelatin, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, valued at not above ten cents per pound, two and one- 105 half cents per pound; valued at above ten cents per pound and not above thirty-live cents per pound, twenty- five per centum ad valorem; valued above thirty-five cents per pound, fifteen cents per pound and twenty per centum ad valorem. 2-t. Glycerin, crude, not purified, one cent per pound; refined, three cents per pound. iT). Indigo, extracts, or pastes of, three-fourths of one cent per pound; carmined, ten cents per pound. 26. Ink and ink powders, twenty-five per centum ad valorem. 27. Iodine, resublimed, twenty cents per pound. 28. Iodoform, one dollar per pound. 29. Licorice, extracts of, in paste, rolls, or other forms, four and one- half cents per pound. 30. Chicle, ten cents per pound. 31. Magnesia, carbonate of, medicinal, three cents per pound; cal- cined, medicinal, seven cents per pound; sulphate of, or Epsom salts, one-fifth of one cent per pound. Oils: 32. Alizarin assistant, sulpho-ricinoleic acid, and ricinoleic acid, by whatever name known, whether liquid, solid, or in paste, in the manufacture of which fifty per centum or more of castor oil is used, thirty cents per gallon; in the manufacture of which less than fifty per centum of castor oil is used, fifteen cents per gallon ; all other alizarin assistant, not specially Bro- vided for in this Act, thirty per centum ad valorem. 33. Castor oil, thirty-five cents per gallon. 34. Cod-liver oil, fifteen cents per gallon. 35. Cotton-seed oil, four cents per gallon of seven and one-half pounds weight. 36. Croton oil, twenty cents per pound. 37. Flaxseed, linseed, and poppy-seed oil, raw, boiled, or oxidized, twenty cents per gallon of seven and oue-half jwunds weight. 38. Fusel oil, or amylic alcohol, one-fourth of one cent per pound. 30. Hemp-seed oil and rape-seed oil, ten cents per gallon. 40. Olive oil, not specially provided for in this Act, forty cents per gallon ; in bottles, jars, tins, or similar packages, fifty cents per gallon. 41. Peppermint oil, fifty cents per pound. 42. Seal, herring, whale, and other fish oil, not specially provided for in this Act, eight cents per gallon. 43. Opium, crude or unmanufactured, and not adulterated, con- taining nine per centum and over of morphia, one dollar per pound ; morphia or morphine, sulphate of, and all alkaloids or salts of opium, one dollar per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this A.ct, forty per centum ad valorem ; opium containing less than nine per centum of morphia, and opium prepared for smoking, six dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded ware- houses shall not be removed therefrom without payment of duties, and such duties shall not be refunded. Paints, Colors, and Varnishes : 44. Baryta, sulphate of, or barytes, including barytes earth, unmanu- factured, seventy five cents per ton; manufactured, five dol- lars and twenty-five cents per ton. 106 45. Blues, such as Berlin, Prussian, Chinese, and all others, contain- ing ferrooyanide of iron, in pulp, dry or ground in or mixed ■with oil or water, eight cents per pound. 46. Blanc-fixe, or artificial sulphate of barytes, and satin white, or artificial sulphate of lime, one-half of one cent per pound. 47. Black, made from bone, ivory, or vegetable substance, by what- ever name known, including bone black and lampblack, dry or ground in oil or water, twenty-five per centum ad valorem. 48. Chrome yellow, chrome green, and all other chromium colors in the manufacture of which lead and bichromate of potash or soda are used, in pulp, dry, or ground in or mixed with oil or water, four and one-half cents per pound. 49. Ocher and ochery earths, sienna and sienna earths, and umber and umber earths, not specially provided for, when crude or not powdered, washed or pulverized, one-eighth of one cent per pound; if powdered, waslied or pulverized, three-eighths of one cent per pound; if ground in oil or water, one and one- half cents per pound. 50. Orange mineral, three and three-eighths cents per pound. 51. Red lead, two and seven-eighths cents per pound. 52. Ultramarine blue, whether dry, in pulp, or mixed with water, and wash blue containing ultramarine, three and three-fourths cents per pound. 53. Varnishes, including so-called gold size or japan, thirty-five per centum ad valorem; spirit varnishes, one dollar and thirty- two cents per gallon and thirty-five per centum ad valorem. 54. Yermilion red, and other colors containing quicksilver, dry or ground in oil or water, ten cents per pound ; when not contain- ing quicksilver but made of lead or containing lead, five cents per pound. 55. White lead, white paint and pigment containing lead, dry or in pulp, or ground or mixed with oil, two and seven-eighths cents per pound. 56. Whiting and Paris white, dry, one- fourth of one cent per pound; ground in oil, or putty, one cent per pound. 57. Zinc, oxide of, and white paint or pigment containing zinc, but not containing lead, dry, one cent per pound; ground in oil, one and three-fouith cents per pound; sulfid of zinc white, or white sulphide of zinc, one and one-fourth cents per pound; chloride of zinc and sulphate of zinc, one cent per pound. 58. All paints, colors, pigments, lakes, crayons, smalts and frostings, whether crude or dry or mixed, or ground with water or oil or with solution s other than oil, not otherwise specially provided for in this Act, thirty per centum ad valorem ; all paints, colors and pigments, commonly known as artists' paints or colors, whether in tubes,pans,cakesorotherforms,thirtypercentum ad valorem. 59. Paris green, and London purple, fifteen per centum ad valorem. 60. Lead : Acetate of, white, three and one-fourth cents per pound ; brown, gray, or yellow, two and one-fourth cents per pound; nitrate of, two and one-half cents per pound; litharge, two and three-fourth cents per pound. 61. Phosphorus, eighteen cents per pound. Potash : 62. Bichromate and chromate of, three cents per pound. 63. Caustic or hydrate of, refined, in sticks or rolls, one cent per pound; chlorate of, two and one-half cents per pound. 107 64. Hydriodate, iodide, and iodate of, twenty-flve cents per pound. 65. Kitrate of, or saltpeter, relined, one-half cent per j)ound. 66. Prussiate of, red, eight cents per pound; yellow, four cents per pound ; cyanide of potassium, twelve and one-half per centum ad valorem. Pkeparations : 67. Medicinal preparations containing alcohol, or in the preparation of which alcohol is used, not specially provided for in this Act, lifty-flvo cents per pound, but in no case shall the same pay less than twenty-five per centum ad valorem. 68. Medicinal preparations not containing alcohol or in the prepara- tion of which alcohol is not used, not specially provided for in this Act, twenty-five per centum ad valorem ; calomel and other mercurial medicinal preparations, thirty-five per centum ad valorem. 69. Plasters, healing or curative, of all kinds, and court-plaster, thirty- five per centum ad valorem. 70. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and other toilet articles, and articles of perfumery, whether in sachets or otherwise, not containing alcohol or in the manufac- ture of which alcohol is not used, and not specially provided for in this Act, fifty per centum ad valorem. 71. Santonin, and all salts thereof containing eighty per centum or over of santonin, one dollar per pound. BoAP: 72. Oastile soap, one and one-fourth cents per pound ; fancy, perfumed, and all descriptions of toilet soap, including so-called medicinal or medicated soaps, fifteen cents per pound; all other soaps not specially provided for in this Act, twenty per centum ad valorem. Soda: 73. Bicarbonate of soda, or supercarbonate of soda, or saleratus, and other alkalies containing fifty per centum or more of bicarbon- ate of soda, three-fourths of one cent per pound. 74. Bichromate and chromate of soda, two cents per pound. 75. Crystal carbonate of soda, or concentrated soda crystals, or monohydrate, or sesquicarbonate of soda, three-tenths of one cent per pound; chlorate of soda two cents per pound. 76. Hydrate of, or caustic soda, three-fourths of one cent per pound ; nitrite of soda, two and one-half cents per pound ; hypo-sulphite and sulphide of soda, one-half of one cent per pound. 77. Sal soda, or soda crystals, not concentrated, two-tenths of one cent per pound. 78. Soda ash, three-eighths of one cent per pound; arseniate of soda, one and one-fourth cents per pound. 79. Silicate of soda, or other alkaline silicate, one-half of one cent per pound. 80. Sulphate of soda, or salt cake, or niter cake, one dollar and twenty- five cents per ton. 81. Sea moss, ten per centum ad valorem. 82. Sponges, twenty per centum ad valorem; manufactures'of sponges, or of which sponge is the component material of chief value, not specially provided for in this Act, forty per centum ad valorem. 108 83. Strychnia, or strychnine, and all salts thereof, thirty cents per ounce. 84. Sulphur, refined or sublimed, or flowers of, eight dollars per ton. 85. Sumac, ground, three-tenths of one cent per pound. 86. Vanillin, eighty cents per ounce. Schedule B.— Eaeths, Earthen waee, and Glasswaee. Beiok and Tile: 87. Fire-brick, weighing not more than ten pounds each, not glazed; euameled, oruaniented, or decorated in any manner, one dollar and twenty-five cents per ton; glazed, enameled, ornamented, or decorated, forty-flve per centum ad valorem ; brick, other than fire brick, not glazed, enameled, painted, vitrified, orna- mented, or decorated in any manner, twenty-five per centum ad valorem; if glazed, enameled, painted, vitrified, orna- mented, or decorated in any manner, forty-flve per centum ad valorem. 88. Tiles, plain unglazed, one color, exceeding two square inches in size, four cents per square foot; glazed, encaustic, ceramic mosaic, vitrified, semi-vitrified, flint, spar, embossed, enameled, ornamental, hand painted, gold decorated, and all other earthenware tiles, valued at not exceeding forty cents per square foot, eight cents per square foot; exceeding forty cents per square foot, ten cents per square foot and twenty-five per centum ad valorem. Cement, Limb, and Plastee : 89. Eoman, Portland, and other hydraulic cement, in barrels, sacks, or other packages, eight cents per one hundred pounds, includ- ing weight of barrel or package; in bulk, seven cents per one hundred pounds; other cement, twenty per centum ad valorem. 90. Lime, five cents per one hundred pounds, including weight of barrel or package. 91. Plaster rock or gypsum, crude, fifty cents per ton; if ground or calcined, two dollars and twenty-five cents per ton; pearl hardening for paper makers' use, twenty per centum ad valorem. 92. Pumice stone, wholly or partially manufactured, six dollars per ton; unmanufactured, fifteen per centum ad valorem. Clays oe Eaeths : 93. Clays or earths, un wrought or unmanufactured, not specially pro- vided for in this Act, one dollar per ton; wrought or manufac- tured, not specially provided for in this Act, two dollars per ton; china clay or kaolin, two dollars and fifty cents per ton; limestone rock asphalt containing not more than fifteen per centum of bitumen, fifty cents per ton; asphaltum and bitumen, not specially provided for in this Act, crude, if not dried, or otherwise advanced in any manner, one dollar and fifty cents per ton; if dried or otherwise advanced in any manner, three dollars per ton; bauxite, or beauxite, crude, not refined or otherwise advanced in condition from its natural state, one dollar per ton; fullers' earth, un wrought and unmanuftictured, one dollar and fifty cents per ton ; wrought or manufactured, three dollars per ton. 109 Eakthbnwabe and China: 94. Oommon yellow, brown, or gray earthenware, plain, embossed, or salt-glazed common stoneware, and crucibles, all the foregoing not decorated in any manner, twenty-iive per centum ad valorem ; Rockingham earthenware not decorated, forty per centum ad valorem. 95. China, porcelain, parian, bisque, earthen, stone, and crockery ware, including clock cases with or without movements, plaques, ornaments, toys, toy tea sets, charms, vases and statuettes, painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem; if plain white and without superadded ornamenta- tion of any kind, fifty-five per centum ad valorem. 96. All other china, porcelain, parian, bisque, earthen, stone, and crockery ware, and manufactures thereof, or of which the same is the component material of chief value, by whatever name known, not specially provided for in this Act, if painted, tinted, stained, enameled, printed, gilded, or otherwise dec- orated or ornamented in any manner, sixty per centum ad valorem ; if not ornamented or decorated, fifty-five per centum ad valorem. 97. Articles and wares composed wholly or in chief value of earthy or mineral substances, or carbon, not specially provided for in this Act, if not decorated in any manner, thirty-five per centum ad valorem; if decorated, forty-five per centum ad valorem. 98. Gas retorts, three dollars each ; lava tips for burners, ten cents per gross and fifteen per centum ad valorem; carbons for elec- tric lighting, ninety cents per hundred; filter tubes, forty-five per centum ad valorem ; porous carbon pots for electric bat- teries, without metallic connections, twenty per centum ad valorem. Glass and Glasswaee: 99. Plain green or colored, molded or pressed, and iiint, lime, or lead glass bottles, vials, jars, and covered or uncovered demijohns and carboys, any of the foregoing, filled or unfilled, not other- wise specially provided for, and whether their contents be dutiable or free, (except such as contain merchandise subjecb to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof, which shall be duti- able at the rate ap]3licable to their contents) shall pay duty as follows: If holding more than one pint, one cent per pound; if holding not more than one pint and not less than one- fourth of a pint, one and one-half cents per pound ; if hold- ing less than one-fourth of a pint, fifty cents per gross : Fro- vided, That none of the above articles shall pay a less rate of duty than forty per centum ad valorem. 100. Glass bottles, decanters, or other vessels or articles of glass, cut, engraved, painted, colored, stained, silvered, gilded, etched, frosted, printed in any manner or otherwise ornamented, dec- orated, or ground (except such grinding as is necessary for fitting stoppers), and any articles of which such glass is the component material of chief value, and porcelain, opal and other blown glassware; all the foregoing, filled or unfilled, and whether their contents be dutiable or free, sixty per centum ad valorem. 110 101. Unpolished, cylinder, crown, and common window glass, not exceeding ten by fifteen inches square, one and three-eighths cents per pound; above that, and not exceeding sixteen by twenty-four inches square, one and seven-eighths cents per pound; above that, and not exceeding twentj^-four by thirty inches square, two and three-eighths cents per pound; above that, and not exceedin g twenty -four by thirty-six inches square, two and seven-eighths cents per pound; above that, and not exceeding thirty by forty inches square, three and three-eighths cents per pound; above that, and not exceeding forty by sixty inches square, three and seven-eighths cents per pound; above that, four and three-eighths cents per j)ound : Provided, That unpolished cylinder, crown, and common window glass, imported in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 102. Cylinder and crown glass, polished, not exceeding sixteen by twenty- four inches square, four cents per square foot; above that, and not exceeding twenty-four by thirty inches square, six cents per square foot; above that, and not exceeding twenty- four by sixty inches square, fifteen cents per square foot; above that, twenty cents per square foot. 103. Fluted, rolled, ribbed, or rough plate glass, or the same con- taining a wire netting within itself, not including crown, cylinder, or common window glass, not exceeding sixteen by twenty-four inches square, three-fourths of one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one and one-fourth cents per square foot; all above that, one and three-fourths cents per square foot; and all fluted, rolled, ribbed, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay .an additional duty on the excess at the same rates herein imposed : Provided, That all of the above plate glass, when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 104. Cast polished plate glass, finished or unfinished and unsilvered, not exceeding sixteen by twenty- four inches square, eight cents ])er square foot; above that, and not exceeding twenty -four by thirty inches square, ten cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, twenty-two and one-half cents per square foot; all above that, thirty- five cents per square foot. 105. Cast polished plate glass, silvered, cylinder and crown glass, silvered, and looking-glass plates, exceeding in size one hun- dred and forty-four square incbes and not exceeding sixteen by twenty-four inches square, eleven cents per square foot; above that, and not exceeding twenty-four by thirty inches square, thirteen cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty- five cents per square foot; all above that, thirty-eight cents per square foot. 10(j. But no looking-glass plates or plate glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separate. Ill 107. Cast polislied plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, silvered or unsilvered, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, or otherwise ornamented or decorated, shall be subject to a duty of five per centum ad valorem in addition to the rates otherwise chargeable thereon. 108. Spectacles, eyeglasses, and goggles, and frames for the same, or parts thereof, finished or unfinished, valued at not over forty cents per dozen, twenty cents per dozen and fifteen per centum ad valorem ; valued at over forty cents per dozen and not over one dollar and fifty cents per dozen, forty-five cents per dozen and twenty per centum ad valorem ; valued at over one dollar and fifty cents per dozen, fifty per centum ad valorem. 109. Lenses of glass or pebble, ground and polished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquill glasses, wholly or partly manufactured, with the edges unground, forty-five per centum ad valorem; if with their edges ground or beveled, ten cents per dozen pairs and forty-five per centum ad valorem. 110. Strips of glass, not more than three inches wide, grouud or pol- ished on one or both sides to a cylindrical or prismatic form, and glass slides for magic lanterns, forty- five per centum ad valorem. 111. Opera and field glasses, telescopes, microscopes, photographic and projecting lenses and optical instruments, and frames or mountiugs for the same; all the foregoing not specially pro- vided for in this Act, forty- five per centum ad valorem. 112. Stained or painted glass windows, or parts thereof, and all mir- rors, not exceeding in size one hundred and forty-four square inches, with or without frames or cases, and all glass or manu- factures of glass or paste, or of which glass or paste is the component material of chief value, not specially provided for in this Act, forty-five per centum ad valorem. 113. Fusible enamel, twenty-five per centum ad valorem. Mabble and Stone, and Manufactures of : 111. Marble in block, rough or squared only, sixty-five cents per cubic foot; onyx in block, rough or squared, one dollar and fifty cents per cubic foot; marble or onyx, sawed or dressed, over two inches in thickness, one dollar and ten cents per cubic foot; slabs or paving tiles of marble or onyx, containing not less than four suiierflcial inches, if not more than one inch in thick- ness, twelve cents per superficial foot; if more than one inch and not more than one and one-half inches in thickness, fifteen cents per superficial foot; if more than one and one-half inches and not more than two inches in thickness, eighteen cents per superficial foot; if rubbed in whole or in part, three cents per superficial foot in addition; mosaic cubes of marble, onyx, or stone, not exceediug two cubic inches in size, if loose, one cent per pound and twenty per centum ad valorem; if attached to paper or other material, twenty cents per superficial foot ard thirty-five per centum ad valorem. 115. Manufactures of agate, alabaster, chalcedony, chrysolite, coral, cornelian, garnet, jasper, jet, malachite, marble, onyx, rock crystal, or spar, including clock cases with or without 112 movements, not specially provided for in this Act, fifty per centum ad valorem. Stone — 116. Burr stones, manufactured or bound up into millstones, fifteen per centum ad valorem. 117. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble and onj'x, unmanufactured or undressed, not specially provided for in this Act, twelve cents per cubic foot. 118. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble and onyx, not specially pro- vided for in this Act, hewn, dressed, or polished, fifty per centum ad valorem. 119. Grindstones, finished or unfinished, one dollar and seventy-five cents per ton. Slate— 120. Slates, slate chimney-pieces, mantels, slabs for tables, roofing slates, and all other manufactures of slate, not specially pro- vided for in this Act, twenty per centum ad valorem. Schedule 0. — Metals and Manufactures of. 121. Iron ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites, forty cents per ton: Provided, That in levying and collecting the duty on iron ore no deduction shall be made from the weight of the ore on account of moisture which may be chem- ically or physically combined therewith ; basic slag, ground or unground, one dollar per ton. 122. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese, ferro- silicon, wrought and cast scrap iron, and scrap steel, four dollars per ton; but nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel fit only to be remanufactured. 123. Bar iron, square iron, rolled or hammered, comprising flats not less than one inch wide nor less than three-eighths of one inch thick, round iron not less than seven-sixteenths of one inch in diameter, six- tenths of one cent per pound. 124. Hound iron, in coils or rods, less than seven- sixteenths of one inch in diameter, and bars or shapes of rolled or hammered iron, not specially provided for in this Act, eight-tenths of one cent per pound: Provided, That all iron in slabs, blooms, loops, or other forms less fin- ished than iron in bars, and more advanced tlian pig iron, except cast- ings, shall be subject to a duty of five-tenths of one cent per pound: Provided further. That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twelve dollars per ton. 125. Beams, girders, joists, angles, channels, car-truck channels, T T, columns and posts or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, five- tenths of one cent per jiound. 126. Boiler or other plate iron or steel, except crucible plate steel and saw plates hereinafter provided for, not thinner than number ten wire gauge, sheared or unsheared, and skelp iron or steel sheared or rolled in grooves, valued at one cent per pound or less, five-tenths of one cent per pound; valued above one cent and not above two cents per pound, six- tenths of one cent per pound; valued above two cents and not above 113 four cents per pound, one cent per pound ; valued at over four cents per pouud, tweuty-live per centum ad valorem : Providal, That all sheets or plates of iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. 127. Iron or steel anchors or parts thereof, one and one-half cents per pound; forgings of iron or steel, or of combined iron and steel, of whatever shape or whatever degree or stage of manufacture, not spe- cially provided for in this Act, thirty-five per centum ad valorem ; anti- friction ball forgings of iron or steel, or of combined iron and steel, forty-live per centum ad valorem. lliS. Hoop, band, or scroll iron or steel, not otherwise provided for in this Act, valued at three cents per pound or less, eight inches or less in width, and less than three-eighths of one inch thick and not thinner than number ten wire gauge, Ave- tenths of one cent per pound; thin- ner than number ten wire gauge and not thinner than number twenty wire gauge, six-tenths of one cent per pound; thinner tlian number twenty wire gauge, eight- tenths of one cent per pound: Prorkled, That barrel hoops of iron or steel, and hoop or band iron or hoop or band steel flared, splayed or punched, with or without buckles or fastenings, shall pay one-tenth of one cent per pound more duty than that imposed on the hoop or band iron or steel from which they are made; steel bands or strips, luitempered, suitable for making band saws, three cents per pound and twenty per centum ad valorem; it' tempered, or tempered and polished, six cents per pound and twenty i)er centum ad valorem. 129. Hoop or band iron, or hoop or band steel, cut to lengths, or wholly or partly manufactured into hoops or ties, coated or not coated with paint or any other preparation, with or without buckles or fasten- ings, for baling cotton or any other commodity, live-tenths of one cent per pound. 1.30. Railway bars, made of iron or steel, and railway bars made in part of steel, T rails, and punched iron or steel flat rails, seven-twen- tieths of one cent per pound ; railway flsh-plates or splice-bars, made of iron or steel, four-tenths of one cent per pound. 131. Sheets of iron or steel, common or black, of whatever dimen- sions, and skelp iron or steel, valued at three cents per pound or less, thinner than number ten and not thinner than number twenty wire gauge, seven-tenths of one cent per pound; thinner than number twenty wire gauge and not thinner than number twenty-five wire gauge, eight-tenths of one cent per pouud; thinner than number twenty-five wire gauge and not thinner than number thirty-two wire gauge, one and one-tenth cents per pouud; thinner than number thirty- two wire gauge, one and two-tenths cents per pound; corrugated or crimped, one and one-tenth cents per pound: I'rovided, That all sheets of commoji or black iron or steel not thinner than number ten wire gauge shall pay duty as ])late iron or plate steel. 132. All iron or steel sheets or plates, and all hoop, band, or scroll iron or steel, excepting what are known commercially as tin iilates, terne plates, a'ld taggers tin, and hereinafter provided for, when gal- vanized or coated with, zinc, spelter, or other metals, or any alloy of those metals, shall pay two-tenths of one cent per pound more duty than if the same was not so galvanized or coated. 133. Sheets of iron or steel, polished, planished, or glanced, by what- ever name designated, two cents per pound: Provided, That plates or sheets of iron or steel, by whatever name designated, other than the polished, planished, or glanced herein provided for, which have been pickled or cleaned by acid, or by any other material or process, or which 3413 8 114 are cold-rolled, smoothed only, not polished, shall pay two-tenths of one cent per pound more duty than the corresponding gauges of com- mon or black sheet iron or steel. 134. Sheets or plates of iron or steel, or taggers iron or steel, coated with tin or lead, or with a mixture of which these metals, or either of them, is a component part, by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin, one and one-half cents per pound. 133. 8teel ingots, cogged ingots, blooms, aud slabs, by whatever proc- ess made; die blocks or blanks; billets and bars and tapered or bev- eled bars; mill shafting; pressed, sheared, or stamped shapes; saw plates, wholly or partially manufactured ; hammer molds or swaged steel ; gun-barrel molds not in bars ; alloys used as substitutes for steel in the manufacture of tools; all descriptions and shapes of dry sand, loam, or iron-molded steel castings; sheets and plates and steel in all forms and shapes not specially provided for in this Act, all of the above valued at one cent per pound or less, three-tenths of one cent per pound ; valued above one cent and not above one and four-tenths cents per pound, four-tenths of one cent per pound; valued above one and four- teuths cents and not above one and eight-tenths cents -pev pound, six- tenths of one cent per pound; valued above one and eight-tenths cents and not above two and two-tenths cents per pound, seven-tenths of one cent per pound; valued above two and two-tenths cents and not above three cents per pound, nine tenths of one cent per pound ; valued above three cents per pound and not above four cents per pound, one and two-tenths cents per pound; valued above four cents and not above seven cents i)er pound, one and three-tenths cents per pound; valued above seven cents and not above ten cents jjer pound, two cents j)er pound ; valued above ten cents and not above thirteen cents per pound, two and four-tenths cents per j)ound : valued above thirteen cents and not above sixteen cents per pound, two and eight-tenths cents per pound ; valued above sixteen cents per pound, four and seven-tenths cents per pound. Wire: 136. Wire rods : Eivet, screw, fence, and other iron or steel wire rods, whether round, oval, flat, or square, or in any other shape, and nail rods, in coils or otherwise, valued at four cents or less per pound, four-tenths of one cent per pound; valued over four cents i^er pound, three-fourths of one cent per pound : Provided, That all round iron or steel rods smaller than number six wire gauge shall be classed and dutiable as wire: Provided further , That all iron or steel wire rods which have been tempered or treated in any manner or i)artly manufactured shall pay an additional duty of one-lialf of one cent per pound. l.M. Round iron or steel wire, not smaller than number thirteen wire gauge, one aud one-fourth cents jier jiouud ; smaller than num- l)er thirteen and not smaller than number sixteen wire gauge, oneandoue half cents ])er pound; smaller than number sixteen wire gauge, two cents ])er pound: Provided, That all the fore- going valued at more than four cents per pound shall pay forty per centum ad valorem. Iron or steel or other wire not specially provided for in this Act, including such as is commonly known as hat wire, or bonnet wire, crinoline wire, corset wire, needle wire, piano wire, clock wire, and watch wire, whether flat or otherwise, and corset clasps, corset steels aud dress steels, and 115 sheet steel in strips, twenty-five oue-tliousandths of an inch thiclv or tliiuner, any of the foregoing-, whether nncovered or covered with cotton, sills, metal, or o'ther material, valued at more than four cents per pound, forty-five per centum ad valorem: I'roridcd, That articles maiuifactured from iron, steel, brass, or copper wire, shall jiay the rate of duty imposed upon the wire used in the manufacture of such articles, and in addition thereto one and one-fourth cents per ])ound, except that wire rope and wire strand shall pay tlie maximum rate of duty which would he imposed upon any wire used in the manufacture thereof, and in addition thereto one cent per pound; and on iron or steel wire coated with zinc, tin, or any other metal, two-tenths of one cent per pound in addition to the rate imposed on the wire from which it is made. GENERAL PROVISIONS. 138. Ko allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any descrip- tion of iron or steel, or upon any article wholly or partly manufactured of iron or steel, or upon auy manufacture of iron or steel. 139. All metal produced from iron or its ores, which is cast and mal- leable, of whatever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or con- verted, cast, or made from iron or its ores, by the crucible, Bessemer, Clapp-Griftith, i)neumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable-iron castings, shall be classed and denomi- nated as steel. 140. No article not specially provided for in this Act, which is wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall j)ay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. 141. On all iron or steel bars or rods of whatever shape or section which are cold rolled, cold drawn, cold hammered, or polished in auy way in addition to the ordinary process of hot rolling or hammering, there shall be paid one-fourth of one cent per ]Dound in addition to the rates provided in this Act on bars or rods of whatever section or shape which are hot rolled ; and on all strips, jjlates, or sheets of iron or steel of whatever shape, other than the polished, i)lauished, or glanced sheet- iron or sheet-steel hereinbefore provided for, which are cold rolled, cold hammered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only, hereiiabefore provided for, there shall be paid one cent per pound in addition to the rates provided in this Act upon plates, strips, or sheets of iron or steel of common or black finish ; and on steel circular saw jilates there shall be paid one-half of one cent j)er pound in addition to the rate provided in this Act for steel saw plates. 116 MANUFAOTUEES OF IRON AND STEEL. 142. Anvils of iron or steel, or of iron ;tnd steel combined, by what- ever process made, or in whatever stage of niannfaeture, one and seven- eighths cents per pound. 1-1:3. Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, whether of iron or steel, without reference to the stage or state of manufacture, valued at not more than six cents per pound, one cent per pound : Pnii'lilitl. That when iron or steel axles are imported fitted in wheels, or parts of wheels, of iron or steel, they shall bo dutiable at the same rate as the wheels in whit'li they are fitted. 144. Blacksmiths' hamnu-rs and sledges, tiaek tools, wedges, and crowbars, whether of iron or steel, one and one-half cents ])er pound. 145. Bolts, with or without threads or nuts, or bolt-blanks, and fin- ished hinges or hinge-blanks, whether of iron or steel, one and one-half cents per pound. 140. Oard-clothing manufactui'ed from tempered steel wire, forty-five cents per square foot; all other, twenty cents ])er square foot. 147. Cast-iron pipe of every description, four-teuths of one cent per pound. 148. Cast-iron vessels, plates, stove-plates, andirons, sad-irons, tailors' irons, hatters' irons, and eastings of iron, not specially provided for in this Act, eight-tenths of one cent per pound. 149. Castings of malleable iron not specially provided for in this Act, nine-tenths of one cent per j^ound. 150. Cast hollow-ware, coated, glazed, or tinned, two cents per pound. 151. Chain or chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter, one and oue-eighth cents per pound; less than three-fourths of one inch and not less than three- eighths of one inch in diameter, one and three eighths cents per pound ; less than three-eighths of one inch in diameter and not less than hve- sixteenths of one inch in diameter, one and seven-eighths cents per poxind; less than five-sixteenths of one inch in diameter, three cents per pound; but no chain or chains of any description shall pay a lower rate of duty than forty-tive per centum ad valorem. 152. Lap welded, butt welded, seamed, or jointed iron or steel boiler tubes, pipes, flues, or stays, not thinner than number sixteen wire gauge, two cents jier pound; welded e.\ lindrical furnaces, made from plate metal, two and one-half cents per pound: all other iron or steel tubes, finished, not specially provided for in this Act, thirty-five per centum ad valorem. Cutlery : 1.5.3. Penknives or pocketknives, clasp knives, pruning knives, and budding knives of all kinds, or parts thereof, and erasers or manicure knives, or parts thereof, wholly or partly manufac- tured, valued at not more than forty cents per dozen, forty per centum ad valorem; valued at more than forty cents per dozen and not exceeding fifty cents per dozen, one cent per piece and forty per centum ad valorem; valued at more than fifty cents per dozen and not exceeding one dollar and twenty-five cents per dozen, five cents per piece and forty per centum ad valorem ; valued at more than one dollar and twenty-five cents per dozen and not exceeding three dollars per dozen, ten cents per piece and forty per centum ad valorem; valued at more than three dollars per dozen, twenty cents per piece and forty per centum 117 ad valorem : Prnridcd, Tlu.t blades, handles, or other parts of either or any of the forotioiiig articles, imported iu any other manner than assembled in linished knives or erasers, shall l)e subject to no less rate of dnty than herein jn'ovided for pen- knives, pocketlcnives, clasp knives, pruning knives, manicure knives, and erasers valued at more than fifty and not more than one dollar and hfty cents ])er dozen. Razors and razor blades, finished or unfinished, valued at less than one dollar and fifty cents per dozen, fifty cents ])er dozen and fifteen per centum ad valorem; valued at one dollar and fifty cents per dozen and less than three dollars per dozen, one dollar per dozen and fifteen per centum ad valorem; valued at three dol- lars per dozen or more, one dollar and seventy-five cents per dozen and twenty per centum ad valorem. Scissors and shears, and blades for the same, finished or unfinished, valued at not more than fifty cents per dozen, fifteen cents ^ler dozen and fifteen per centum ad valorem ; valued at more than fifty cents and not more than one dollar and seventy-five cents per dozen, fifty cents per dozen and fifteen per centum ad valorem; valued at more than one dollar and seventy five cents per dozen, seventy-five cents per dozen and twenty-five per centum ad valorem. 354. Swords, sword-blades, and side-arms, thirty-five per centum ad valorem. ir>5. Table, butchers', carving, cooks', hunting, kitchen, bread, but- ter, vegetable, fruit, cheese, plumbers', painters', palette, artists', and shoe knives, forks and steels, finished or unfin- ished, with handles of mother-of-pearl, shell or ivory, sixteen cents each; with handles of deer horn, twelve cents each; with handles of hard rubber, solid bone, celluloid or any pyroxyline material, five cents each; with handles of any other material than those above mentioned, one and one-half cents each, and in addition, on all the above articles, fifteen per centum ad valorem: Prorulvd, That none of the above-nameples pre- served in their own juice, twenty-five per centum ad valorem. 264. Pigs, plums, ]irunes, and prunelles, two cents per pound ; raisins and other dried grapes, two and one half cents per pound; dates, one-half of one cent per pound ; currants, Zante or other, two cents per pound; olives, green or prepared, in bottles, jars, or similar packages, twenty-five cents per gallon; in casks or otherwise than in bottles, jars, or similar packages, fifteen cents per gallon. 3(>5. G-rapes in barrels or other packages, twenty cents per cubic foot of capacity of barrels or packages. '2('M. Oranges, lemons, limes, grape fruit, shaddocks or ijomelos, one cent per pound. 267. Orange peel or lemon peel, preserved, candied, or dried, and coooanut meat or copra desiccated, shredded, cut, or similarly prepared, two cents per jiound ; citron or citron peel, preserved, candied, or dried, four cents per pound. 268. Pineapples, in barrels and other packages, seven cents per cubic foot of the capacity of barrels or i)ackages; in bulk, seven dol- lars per thousand. Nuts— 269. Almonds, not shelled, four cents per pound; clear almonds, shelled, six cents per pound. 270. Filberts and walnuts of all kinds, not shelled, three cents per l^ound; shelled, five cents per pound. 271. Peanuts or ground beans, uushelled, one-half of one cent per pound; shelled, one cent per pound. 272. Nuts of all kinds, shelled or nnshelled, not specially provided for in this Act, one cent per pound. JVlEAT Products: 273. Bacon and hams, five cents per pound. 274. Fresh beef, veal, mutton, and pork, two cents per pound. 275. Meats of all kinds^ prepared or preserved, not specially pro- vided for in this Act, twenty-five per centum ad valorem. 276. Extract of meat, not specially provided for in this Act, thirty- five cents per pound; fluid extract of meat, fifteen cents per pound, but the dutialjle weight of the extract of meat and of the fluid extract of meat shall not include the weight of the package in which the same is imported. 277. Lard, two cents per ])ound. 27S. Poultry, live, three cents per pound; dressed, five cents per l)Ound. 270. Tallow, three-fourths of one cent per pound ; wool grease, includ- ing that known commercially as degras or brown wool grease, one-half of one cent per pound. Miscellaneous Products : 280. Ohicory-root, raw, dried, or undried, but unground, one cent per pound; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this Act, two and one-half cents per pound. 127 281. Chocolate and cocoa, prepared or luanufactured, not specially provided for la this Act, valued at not oxer lifteeu . Dandelion-root and acorns prepared, and articles nsed as coffee, or as substitutes for coffee not si)ecially provided for in this Act, two and one-half cents per pimnd. 284. Salt in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds; in bulk, eight cents per one hundred j)0unds : Provided, That imported salt iu bond may be used in curing fisli taken by vessels licensed to engage in the fisheries, and iu curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted : Provided further. That export- ers of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon sat- isfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars. 285. Starch, including all i^reparations, from whatever substance pro- duced, fit for use as starch, one and one-half cents per pound. 286. Dextrine, burnt starch, gum substitute, or British gum, two cents I)er pound. 287. Spices: Mustard, ground or prepared, in bottles or otherwise, ten cents per pound ; capsicum or red pepper, or cayenne pep- per, two and one-half cents per pound ; sage, one cent per pound; spices not specially provided for in this Act, three cents per pound. 288. Vinegar, seven and one-half cents per proof gallon. The stand- ard proof for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neu- tralize one ounce troy of vinegar. Schedule H. — Spirits, Wines, and Other Beverages. SPIRITS. 289. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this Act, two dol Inrs and twenty-five cents per proof gallon. 290. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon ; and the standard for determining 128 the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined iathe laws relating to inter- nal revenue: Prorided, That it shall be lawful for the Secretary of the Treasury, iu his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means pre- scribed by existing law or regulations: And provided further, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other package, of or from any country, dependency, or province linder whose laws similar sized casks, bottles, jugs, or other packages of distilled s])irits, wine, or other beverage put up or tilled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States; and any brandy or other spirituous or distilled liquor imported in a cask of less capacity than ten gallons from any country shall be forfeited to the United States. 291. On all compounds or preparations of which distilled spirits are a component part of chiet value, there shall be levied a duty not less than that imposed upon distilled spirits. 292. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this Act, two dollars and twenty- five cents per proof gallon. 293. No lower rate or amount of duty shall be levied, collected, and paid on brandy, sjjirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than thestrengthof first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and iu no case less than one dollar and fifty cents per gallon. 294. Bay rum or bay water, whether distilled or compounded, of first ])roof, and in proportion for any greater strength than first proof, one dollar and fifty cents per gallon. WINES. 295. Champagne and all other sparkbng wines, in bottles containing each not more than one quart and more than one pint, eight dollars per dozen; containing not more than one pint each and more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or other vessels containing more than one quart each, in addition to eight dollars per dozen bottles, on the quan- tity in excess of one quart, at the rate of two dollars and fifty cents per gallon; but no separate or additional duty shall be levied on the bottles. 296. Still wines, including ginger wine or ginger cordial and ver- muth, in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, forty cents per gallon ; if containing more than fourteen per centum of absolute alcohol, fifty cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, con- taining each not more than one quart and more than one pint, or twenty- four bottles or jngs containing each not more than one pint, one dollar and sixty cents per case; and any excess beyond these quanti- ties found in such bottles or jugs shall be subject to a duty of five cents per pint or fractional part thereof, but no separate or additional 129 duty sliall be assessed ou the bottles or jugs : I'rooiilcd, That any wines, ginger cordial, or vermuth imported containing more than twenty-four per centum of alcohol shall he classed as spirits and pay duty accord- ingly: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spir- ituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles or jugs, shall be iiacked in packages con- taining not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected ou the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percenta.ge of alcohol in wines and fruit juices sliall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. L"J7. Ale, porter, and beer, in bottles or jugs, forty cents per gallon, but no separate ov additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, twenty cents per gallon. 298. Malt extract, fluid, in casks, twenty cents per gallon; in bottles or jugs, forty cents per gallon; solid or condensed, forty per centum ad valorem. 1'90. Cherryjuice and prunejuice, or prune wine, and other fruitjuices not specially provided for in this Act, containing no alcohol or not more than eighteen per centum of alcohol, sixty cents per gallon ; if containing more than eighteen per centum of alcohol, sixty cents per gallon, and in addition thereto two dollars and seven cents per proof gallon ou the alcohol contained therein. 300. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol in plain green or colored, molded or pressed, glass bottles, containing each not more than three-fourths of a pint, eighteen cents per dozen; containing more than three-fourths of a pint each and not more than one and one half pints, twenty-eight cents per dozen; but no separate or additional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than one and one-half pints each, fifty cents i)er gallon and in addition thereto, duty shall be collected on the bottles, or other coverings, at the rates which would be chargeable thereon if imxiorted empty. 301. All mineral waters and all imitations of natural mineral waters, and all .artificial mineral waters not siiecially provided for in this Act, in green or colored glass bottles, containing not more than one pint, twenty cents per dozen bottles. If containing more than one pint and not more than one quart, thirty cents per dozen bottles. But no sei)a- rate duty shall be assessed upon the bottles. If imported otherwise than in plain green or colored glass bottles, or if imported in such bot- tles containing more than one quart, twenty-four cents per gallon, and in addition thereto duty shall be collected upon the bottles or other covering at the same rates that would be charged thereon if imported empty or separately. Schedule I.— Cotton ManI'FACttjrbs. 302. Cotton thread and carded yarn, warps or warp yarn, in singles, whether on beams or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter ])rovided for, not colored, bleached, dyed, or advanced beyond the condition of singles by group- 3413 9 130 ing or twisting two or more single yarns 4;ogether, three cents per pound on all numbers up to and including number fifteen, one-fifth ot a cent per number per pound on all numbers exceeding number fifteen and up to and inclndiug- number thirty, and one-fourth of a cent per number per pound on all numbers exceeding number thirty; colored, bleached, dyed, combed or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, whether on beams, or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter provided for, six cents per pound on all numbers up to and including number twenty, and on all numbers exceeding number twenty and up to number eighty, one-fourth of one cent per number per pound; on number eighty and above, three-tenths of one cent per number per pound: cotton card laps, roping, sliver or roving, forty-five per centum ad valorem. 303. Spool tliread of cotton, including crochet, darning, and embroid- ery cottons on S])ools or reels, containing on each spool or reel not exceed- ing one hundred yards of thread, six cents per dozen; exceeding one hundred yards on each S])Ool or reel, for every additional hundred yards or fractional part thereof in excess of one hundred, six cents per dozen spools or reels ; if otherwise than on spools or reels, one-half of one cent for each one hundred yards or fractional part thereof : Prorided, That in no case shall the duty be assessed upon a less number of yards than is marked on the spools or reels. :!()4. < iotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding fifty threads to the square inch, counting the warp and filling, one cent per square yard; if bleached, one and one-fourth cents per square yard; if dyed, colored, stained, painted, or printed, two cents per S(|uare yard. 305. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding fifty and not exceeding one hundred threads to the square inch, counting the warp and filling, and not exceeding six square yards to the pound, one and one-lonrth cents per square yard; exceed- ing six and not exceeding nine square yards to the pound, one and one- half cents per square yard; exceeding nine square yards to the pound, one and three-fourths cents per square yard; if bleached, and not exceeding six square yards to the pound, one and one half cents per square yard ; exceeding six and not exceeding nine square yards to the pound, one anainted, or i)rinted, and not exceeding six square yards to the pound, two and three-fourths cents per square yard; exceeding six and not exceeding nine sijuare yards to the pound, three and one-fourth cents per square yard; exceeding nine square yards to the pound, three and one half cents per square yard : Frorided, That on all cotton cloth not exceeding one hundred threads to the square inch, counting the warp and tilliug, not bleached, dyed, colored, stained, painted, or printed, valued at over seven cents i)er square yard, twenty- five per centum ad valorem; bleached, valued at over nine cents per square yard, twenty-five per centum ad valorem; and dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard, there shall be levied, collected, and paid a duty of thirty per centum ad valorem. 306. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and not exceeding one hundred and fifty threads to the square inch, counting the warp and filling, and not exceeding four square yards to the pound, one and one-half cents per 131 square yard; exceeding four and not (exceeding six square yards to the pound, two cents per square yard; exceeding- wix and not exceeding eigbt square yards to tlie pound, two and one-Lalf cents per square yard; exceeding eight square yards to the pound, two and three-fourths cents per square yard ; if bleached, and not exceeding four s(juare yards to the pound, two and one-half cents per square yard; exceeding four and not exceeding six square yards to the pound, three cents per square yard; exceedingsix and not exceeding eight squiire yards to the pound, three and one-half cents ])c'r square yard ; exceeding eight square yards to the pound, three and three-fourths cents per square yard; if dyed, colored, stained, painted, or i)riuted, and not exceeding four square yards to the pound, three and one-half cents per square yard; exceed- ing four and not exceeding six square yards to the i)ound, three and three-fourths cents per square yard; exceeding six and not exceeding eight square yards to the pound, four and one-fourth cents per square yard; exceeding eight square yards to the pound, four and one-half cents per square yard: Frovided, That on all cotton cloth exceeding one hundred, and not exceeding one hundred and fifty threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over nine cents per square yard, thirty per centum ad valorem; bleached, valued at over eleven cents l^er square yard, thirty-five per centum ad valorem; dyed, colored, stained, painted, or printed, valued at ovei' twelve and one-half cents jjer square yard, there shall be levied, colle-cted, and paid a duty of thirty-five per centum ad valorem. 307. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and fifty and not exceeding two hun- dred threads to the square inch, counting the warp and filling, and not exceeding three and one-half scjuare yards to the pound, two cents per square yard; exceeding three and one-half and not exceeding four and one-half square yards to the pound, two and three-fourths cents per square yard; exceeding four and one-half and not exceeding six square yards to the pound, three cents per square yard; exceeding six square yards to the pound, three and one-half cents per square yard; if bleached, and not exceeding three.and one-half square yards to the ponud, two and three-fourths cents per square yard; exceeding three and one half and not exceeding four and one-half square yards to the pound, three and one-half cents per square yard; exceeding four and one half and not exceeding six square yards to the pound, four cents per square yard; exceeding six square yards to the pound, four and one-fourth cents per square yard; if dyed, colored, staiued, painted, or printed, and not exceeding three and one half square yards to the pound, four and one-fourth cents per square yard; exceeding three and one-half and not exceeding four and one-half square yards to the pound, four and one-half cents per square yard; exceeding four and one-half and not exceeding six square yards to the pound, four and three- fourths cents per square yard; exceeding six square yards to the pound, five cents per square yard: Provided, That on all cotton cloth exceeding one hundred aud fifty and not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over ten cents per square yard, thirty- five per centum ad valorem; bleached, valued at over twelve cents per square yard, thirty- five per centum ad volorem; dyed, colored, stained, painted, or printed, valued at over twelve and one-half cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. 132 308. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding two liundred and not exceeding threelmndred threads to the square inch, counting the warp and filling-, and not exceeding two and one-half square yards to tlie pound, three and one-halt' cents per square yard; exceeding two and one-half and not exceeding three and one-half square yards to tlie pound, four cents per square yard; exceeding three and oue-half and not exceediiig five square yards to the pound, four and one-half cents per stjuare yard; exceeding five square yards to the pound, five cents per square yard; if bleached, and not exceeding two and one-half square yards to the pound, four and one-half cents per square yard; exceeding two and one-half and not exceeding three and one-half square yards to the pound, five cents per square yard; exceeding three and one-lialf and notexceedingfivesqnare yards to the pound, five and one-half cents i)er square yard; exceeding five square yards to the pound, six cents per square yard; if dyed, col- ored, stained, painted, or printed, and not exceeding three and one- half square yards to the pound, six and one-fourth cents per square yard; exceeding three and one-half square yards to the pound, seven cents per square yard : Provided, That on all such cotton cloths not bleached, dyed, colored, stained, i)ainted, or ])rinted, valued at over twelve and one-half cents per square yard: bleached, valued at over fifteen cents per square yard; aiid dyed, colored, stained, painted, or Xirinted, valued at over seventeen and one-half cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. 309. Cotton cloth not bleached, dyed, colored, stained, i^ainted, or printed, exceeding three iiundred threads to the square inch, counting the warp and filling, and not exceeding two square yards to the pound, four cents per scpiare yard; exceeding two and not exceeding three square yards to the pound, four and oue-half cents per square yard; exceeding three and not exceeding four square yards to the liound, fi\e cents per square yard; exceeding four square yards to the pound, live and one-half cents per square yard; if bleached and not exceeding two square yards to the pound, five cents per square yard; exceeding two and not exceeding three square yards to the pound, five and one-half cents per square yard; exceeding three and not exceeding four square yards to the pound, six cents i)er square yard; exceeding four square yards to the j>ound, six and one-half cents ))er square yard; if dyed, colored, stained, painted, or printed, and not exceeding three square yards to the pound, six and one-half cents per square yard; exceeding three squareyards tothejiound, eiglit(;rnts per stpiare yard: I'rorided, That on all such cotton (-loths not bleached, dyed, colored, stained, painted, or printed, valued at over fourteen cents per square yard; bleached, valued at over sixteen cents per square yard; and dyed, colored, stained, painted, or ])rinted, valued at over twenty cents per square yard, there shall be levied, -collected, and paid a duty of forty per centum ad valorem. 310. The term cotton cloth, or cloth, wherever used in the i)aragraphs of this schedule, uidess otherwise specially provided for, shall be held to include all woven fabrics of cotton in the i)iece or otherwise, whether figured, fancy, or plain, the warp and tilling threads of which can be counted by unraveling or other i)racticable means. 311. Cloth, composed of cotton or other vegetable fiber and silk, whether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton is the component material of chief value, eight cents per square yard and thirty per centum ad valorem: Frovided. That 133 no such cloth shall pay a less rate of duty thau flft}- per centum ad valorem. Cotton cloth, lilled or coated, three cents per square yard and twenty per centum ad valorem. 312. Handkerclilefs or nuiltlers -omposed of cotton, whether In the piece or otherwise and whether finished or unfinished, if not hemmed, or hemmed only, shall pay the same rate of duty on the cloth con- tained therein as is imposed on cotton cloth of the same description, weiglit, and count of threads to the square inch; but such handker- chiefs or mufflers shall not pay a less rate of duty than forty-five per centum ad valorem. If such liandkerchiefs or mufflers are hemstitched, or imitation hemstitched, or revered, or have drawn threads, they shall pay a duty of ten per centum ad valorem in addition to the duty here- inbefore j)rescribed, and in no case less than filty-five ])er centum ad valorem; if such handkerchiefs or mufflers are embroidered in any manner, whether with an initial letter, monogram, or otherwise, by hand or machinery, or are tamboured, appliqued, or trimmed wholly or in part with lace or with tucking or insertion, they shall not pay a less rate of duty than sixty per centum ad valorem. 313. Cotton cloth in which other than the ordinary warp and fill- ing threads have been introduced in the process of weaving to form a figure, whether known as lappets or otherwise, and whether unbleached, bleached, dyed, colored, stained, ]iainted, or lU'inted, shall pay, in addi- tion to the duty herein jn-ovided for other cotton cloth of the same description, or condition, weight, and count of threads to the square inch, one cent per square yard if valued at not more than seven cents per square yard, and two cents per- square yard if valued at more than seven cents per square yard. 314. Clothing, ready-made, and articles of wearing apparel of every description, including neck-ties or neckwear composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made uj^ or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not other- wise provided for in this Act, fifty per centum ad valorem: Provided, That any outside garment provided for in thisparagiaph having india- rubber as a component material shall pay a duty of fifteen cents per pound and fifty per centum ad valorem. 315. Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut or uncut; any of the foregoing composed of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed, nine cents per square yard and twenty-five per centum ad valorem; if bleached, dyed, colored, stained, painted, or printed, twelve cents per square yard and twenty-five per centum ad valorem: Frovided, Tha,t corduroys composed of cotton or other vegetable fiber, weighing seven ounces or over per square yard, shall pay a duty of eighteen cents per square yard and twenty-five per centum ad valorem : Provided further, That mamifactures or articles in any form including such as are com- monly known as bias dress facings or skirt bindings, made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, shall be subject to the foregoing rates of duty and in addition thereto ten per.3entum ad valorem: Provided further. That none of the articles or fabrics provided for in this para- graph shall pay a less rate of duty than forty-seven and one-half per centum ad valorem. 316. Curtains, table covers, and all articles manufactured of cotton chenille or of which cotton chenille is the component material of chief value, fifty per centum ad valorem. 134 317. Stockings, hose aud half-hose, made on knitting machines or frames, composed of cotton or other vegetable fiber, and not otherwise specially provided for in this Act, thirty per ceutam ad valorem. 318. Stockings, hose and half-hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless stockings, hose and half-hose, and clocked stockings, hose or half-hose, all of tlie above composed of cotton or other vegetable fiber, finished or unfin- ished, valued at not more than one dollar per dozen pairs, fifty cents per dozen pairs; valued at more than one dollar per dozen pairs, and not more than one dollar and fifty cents per dozen pairs, sixty cents per dozen jiairs; valued at more than one dollar and fifty cents per dozen pairs, and not more than two dollars per dozen pairs, seventy cents per dozen pairs; valued at more than two dollars per dozen pairs, and not more than three dollars per dozen x^airs, one dollar aud twenty cents x)er dozen pairs; valued at more than three dollars per dozen pairs and not more than five dollars per dozen pairs, two dollars per dozen i^airs; aud in addition thereto, upon all the foregoing, fifteen per centum ad valorem; valued at more thau five dollars per dozen pairs, fifty-five per centum ad valorem. 319. Shirts and drawers, pants, vests, union suits, combination suits, tights, sweiiters, corset covers and all underwear of every description made wholly or in part on knitting machines or frames, or knit by hand, finished or unfinished, not including stockings, hose and half- hose, composed of cotton or other vegetable fiber, valued at not more than one dollar and fifty cents per dozen, sixty cents per dozen and fifteen per ceiitum ad valorem; valued at more than one dollar and fifty cents per dozen and not more thau three dollars per dozen, one dollar and ten cents per dozen, and in addition thereto fifteen per centum ad valorem; valued at more than three dollars per dozen and not more than five dollars per dozen, one dollar and fifty cents per dozen, and in addition thereto twenty-five per centum ad valorem; valued at more than five dollars per dozen and not more than seven dollars per dozen, one dollar aud seventy -five cents per dozen, and in addition thereto thirty-five per centum ad valorem; valued at more than seven dollars per dozen and not more than fifteen dollars per dozen, two dollars and twenty-flve cents per dozen, and in addition thereto thirty-five per centum ad valorem; valued above fifteen dollars per dozen, fifty per centum ad valorem. 320. Bandings, beltings, bindings, bone casings, cords, garters, lin ing for bicycle tires, ribbons, suspenders and braces, tapes, tubing, and Avebs or webbing, any of the foregoing articles made of cotton or other vegetable fiber, whether composed in part of india-rubber or otherwise, and not embroidered by hand or machinery, forty-five per centum ad valorem; spindle banding, woven, braided or twisted lamp, stove, or candle wicking made of cotton or other vegetable fiber, ten cents per pound aud fifteen pei' centum ad valorem ; loom harness or healds made of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, fifty cents per pound and twenty-five per centum ad valorem ; boot, shoe, and corset lacings made of cotton or other vegetable fiber, twenty-five cents per pound and fifteen per centum ad valorem; labels, for garments or other articles, composed of cotton or other vegetable fiber, fifty cents per pound and thirty per centum ad valorem. 321. Cotton table damask, forty per centum ad valorem ; cotton duck, thirty-five per centum ad valorem. 135 322. All munufiictures of cotton not specially provided for iu this Act, forty-five per centum ad valorem. Schedule J.— Flax, Hemp, and Jute, and i^Ianupactures of. 323. Flax straw, five dollars per ton. 324. Flax, not liackled or dressed, one cent per pound. 325. Flax, hackled, known as "dressed line," three cents per pound. 326. Tow of flax, twenty dollars i)er ton. 327. Hemp, and tow of hemp, twenty dollars per ton; hemp, hackled, known as "line of hemp," forty dollars per ton. 328. Single yarns made of jute, not finer than five lea or number, one cent per pound and ten per centum ad valorem; if finer than five lea or number, thirty-five per centum ad valorem. 329. Cables and cordai;e, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, one cent per pound; cables and cordage made of hemp, tarred or untarred, two cents per pound. 330. Threads, twines, or cords, made from yarn not finer than five lea or number, composed of flax, hemp, or ramie, or of which these sub- stances or either of them is the component material of chief value, thir- teen cents per pound; if made from yarn finer than five lea or number, three-fourths of one ceiit per pound additional for each lea or number, or part of a lea or number, in excess of five. 331. Single yarns in the gray, made of ilax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, seven cents per pound; finer than eight lea or number and not finer than eighty lea or number, forty per centum ad valorem; single yarns, made of flax, hemp, or ramie, or a mixture of any of tliem, finer than eighty lea or num- ber, fit teen per centum ad valorem. 332. Flax gill netting, nets, webs, and seines shall pay the same duty per pound as is imposed in this schedule upon the thread, twine, or cord of which they are made, and in addition thereto twenty-five per centum ad valorem. 333. Floor mattings, plain, fancy or figured, manufactured from straw, round or split, or other vegetable substances not otherwise provided for, including what are commonly known as Chinese, Japanese, and India straw mattings, valued at not exceeding ten cents per square yard, three cents per square yard; valued at exceeding ten cents per square yard, seven cents per square yard and twenty-five per centum ad valorem. 334. Carpets, carpeting, mats and rugs made of flax, hemp, jute, or other vegetable fiber (except cotton), valued at not exceeding fifteen ccTits per square yard, five cents per square yard and thirty-five per centum ad valorem ; valued above fifteen cents per square yard, ten cents per square yard and thirty-five per centum ad valorem. 335. Hydraulic hose, made in whole or in part of flax, hemp, ramie, or jute, twenty cents per pound. 336. Tapes composed wholly or in part of flax, woven with or without metal threads, on reels, spools, or otherwise, and designed expressly for use in the manufacture of measuring tapes, forty per centum ad valorem. 337. Oilcloth for floors, stamped, painted, or printed, including lino- leum or corticene, figured or plain, and all other oilcloth (except silk oilcloth) under twelve feet in width not specially provided for herein, eight cents per square yard and fifteen per centum ad valorem; oil 13t) clotli for floors and linoleum or corticene, twelve feet and over in width, inlaid linoleum or corticene, and cork carpets, twenty cents per square yard and twenty per centum ad valorem; wnterproof clotli, composed of cotton or other vegetable fiber, whether composed in ])art of india- rubber or otherwise, ten cents per square yard and twenty per centum ad valorem. 338. Shirt collars and cufis, composed of cotton, forty-flve cents per dozen pieces and fifteen per centum ad valorem ; composed iu whole or in part of linen, forty cents per dozen pieces and twenty per centum ad valorem. 339. Laces, lace window curtains, tidies, j>illow shams, bed sets, insertings, flouncings, and other lace articles; handkerchiefs, napkins, wearing apparel, and other articles, made wliolly or in part of lace, or in imitation of lace; nets or nettings, veils and veilings, etamines, vitrages, neck rufHings, ruchings, tuckings, flutings, and quillings; embroideries and all trimmings, including braids, edgings, insertings, flouncings, galloons, gorings, and bands; wearing apparel, handker- chiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a letter, inonograiii, or otherwise; tam- boured or appliqueed articles, fabrics or wearing apparel ; hemstitched or tucked flouncings or skirtings, and articles made wholly or in part of rufiiings, tuckings, or ruchings; allot the foregoing, composed wholly or in chief value of flax, cotton, or other vegetable fiber, and not else- where specially provided for in this Act, whether composed in part of India rubber or otherwise, sixty i^er centum ad valorem: Provider], That no wearing apparel or other article or textile fabric, when embroid- ered by liand or machinery, shall ])ay duty at a less rate than that imposed in any schedule of this Act upon any embroideries of the mate- rials of which such embroidery is comi)Osed. 340. Lace window curtains, pillow shams, and bed sets, finished or unfinished, made on the Nottingham lace-curtain machine or on the Nottingham warp machine, and composed of cotton or other vegetable fiber, when counting five points or spaces between the warp threads to the inch, one cent per square yard; when counting more than five such points or spaces to the inch, one-half of one cent per square yard in addition for each such point or space to the inch in excess of five; and in addition thereto, on all the foregoing articles in this paragraph, twenty per centum ad valorem: I'rovided, That none of the above- named articles shall j)ay a less rate of duty than fifty per centum ad valorem. 341. Plain woven fabrics of single jute yarns, by whatever name known, not exceeding sixty inches in widtli, weighing not less than six ounces per square yard and not exceeding thirty threads to the square inch, counting the warp and filling, five-eighths of one cent per pound and fifteen per centum ad valorem; if exceeding thirty and not exceed- ing fifty- five threads to the square inch, counting the warp and filling, seven-eighths of one cent per pound and fifteen per centum ad valorem. 342. All pile fabrics of which flax is the component material of chief value, sixty per centum ad valorem. 343. Bags or sacks made from plain woven fabrics, of single jute yarns, not dyed, colored, stained, painted, printed, or bleached, and not exceeding thirty threads to the square inch, counting the wai p and filling, seven-eighths of one cent per pound and fifteen per centum ad valorem. 344. IJagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton, composed of singh; j-iu-ns made of jute, jute butts, 137 or liemp, uot bleached, dyed, colored, stained, painted, or printed, not exceeding sixteen threads to the square inch, counting the warp and filling, and weighing not less than fifteen ounces per square yard, six-tenths of one cent per square yard. 345. Handkerchiefs cora])osed of llax, hemp, or ramie, or of which these substances, or either of tlieiu, is the component material of chief value, whether in the piece or otherwise, and whether finished or unfin- ished, not hemmed or hemmed only, Jifty per centum ad valorem; if hemstitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered or initialed, fifty-five per centum ad A*aloreni. 346. Woven fabrics or articles not specially provided for in this Act, composed of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, weighing four and one-half ounces or more per square yard, when containing not more than sixty threads to the square inch, counting the warp and filling, one and three-fourths cents per square yard ; containing more than sixty and not more than one hundred and twenty threads to the square iiicli,two and three-fourths cents per square yard; containing more than one hundred and twenty and not more than one hundred and eighty threads to the square inch, six cents per square yard; containing more than one hun- dred and eighty threads to the square inch, nine cents per square yard, and in addition thereto, on all the foregoing, thirty per centum ad valorem: Provided, That none of the foregoing articles in this para- graph shall jiay a less rate of duty than fifty per centum ad valorem. Woven fabrics of flax, hemp, or ramie, or of which these substances or either of them is the component material of chief value, including sirch as is known as shirting cloth, weighing less than four and one-half ounces per square yard and containing more than one hundred threads to the square inch, counting the warp and filling, thirty-five per centum ad valorem. 347. All manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these substances, or either of them, is the component mate- rial of chief value, not specially provided for in this Act, forty-five per centum ad valorem. Schedule K. — Wool and Manupactuebs of Wool. 348. All wools, hair of the camel, goat, alpaca, and other like ani- mals shall be divided, for the purpose of fixing the duties to be charged thereon, into the three following classes: 349. Class one, that is to say, merino, mestiza, metz, or metis wools, or other wools of Merino blood, immediate or remote, Down clothing wools, and wools of like character with any of the preceding, including Bagdad wool, China lamb's wool, Oastel Branco, Adrianople skin wool or butcher's wool, and such as have been heretofore usually imported into the United States from Buenos Ayres, ISTew Zealand, Australia, Ca])e of Good Hope, Eussia, Great Britain, Canada, Egypt, Morocco, and elsewhere, and all wools not hereinafter included in classes two and three. 350. Class two, that is to say, Leicester, Ootswold, Lincolnshire, Down combing wools, Canada long wools, or other like combing wools of English blood, and usually known by the terms herein used, and also hair of the camel, Angora goat, alpaca, and other like animals. 351. Class three, that is to say, Donskoi, native South American, Cordova, Valparaiso, native Smyrna, Russian camel's hair, and all such 138 wools of like character ns have been heretotbre usually imported into the United States from Turkey, Greece, Syria, and elsewhere, excepting improved wools hereinafter i)rovided for. 352. The standard samples of all wools which are now or may be here- after deposited in the principal custom-houses of the United States, under the authority of the Secretary of the Treasury, shall be the standards for the classification of wools under this Act, and the Secre- tary of the Treasury is authorized to renew these standards and to make such additions to them from time to time as may be required, and he shall cause to be deposited like standards in other custom- houses of the United States when they may be needed. 353. Whenever wools of class three shall have been improved by the admixture of Merino or English blood, from their present character as represented by the standard samples now or hereafter to be deposited in the principal cnstom-liouses of the United States, such improved wools shall be classified for duty either as class one or as class two, as the case may be. 354. The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be subjectedif imported uiiwaslied; and the duty on wools of the first and second classes which sliall be imported scoured shall be three times the duty to which they would be subjected if imjjorted unwashed. The duty on wools of the third class, if imported in condition for use in carding or spinning into yarns, or which shall not contain more than eight per cent of dirt or other foreign substance, shall be three times the duty to which they would otherwise be subjected. ;!55. Unwashed wools shall \>6 considered such as shall have been shorn from the sheep witliont any cleansing; that is, in their natural condition. Washed wools shall be considered such as have been washed with water only on the sheep's back, or on the skin. Wools of the first and second classes washed in any other manner than on the sheep's back or on the skin sliall be considered as scoured wool. •'i5G. The duty upon wool of the sheep or hair of the camel. Angora goat, alpaca, and other like animals, of class one and class two, which shall be imported in any other than ordinary condition, or which has been sorted or increased in value by the rejection of any part of the original fieece, shall be twice the duty to which it would be otherwise subject: Froridcil, That skirted wools as imported in eighteen hundred and ninety and prior thereto are hereby excepted. The duty upon wool of the sheep or hair of the camel, Angora goat, alpaca, and other like animals of any class which shall be changed in its character or condi- tion for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it woukl be otherwise subject. When the duty assessed upon any wool equals three times or more that which would be assessed if said wool was imported unwashed, the duty shall not be doubled on account of the wool being sorted. If any bale or package of wool or hair specified in this Act invoiced or entered as of any speci- fied class, or claimed by the importer to be dutiable as of any specified class, shall contain any wool or hair subject to a higher rate of duty than the class so specified, the whole bale or package shall be subject to the highest rate of duty cliargeable on wool of the class subject to such higher rate of duty, and if any bale or package be claimed by the importer to be shoddy, mungo, flocks, wool, hair, or other material of any class specified in this Act, and such bale contain any admixture of any one or more of said materials, or of any ather material, the whole 139 bale or packagfi sliall be subject to duty at the highest rate imposed upon auy article in said bale or package. 357. The duty upon all wools and hair of the first class shall be eleven cents per pound, and upon all wools or hair of the second class twelve cents per pound. 358. On wools of the third class and on camel's hair of the third class the value whereof shall be twelve cents or less per pound, the duty shall be four cents per pound. 359. On wools of the third class, and on camel's hair of the third class, the value whereof shall exceed twelve cents per pound, the duty shall be seven cents per pound. 3G0. The duty on wools on the skin shall be one cent less per pound than is imposed in this schedule on other wools of the same class and condition, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe. 3G1. Top waste, slubbing waste, roving waste, ring waste, and gar- netted waste, thirty cents per pound. 3(52. Shoddy, twenty-five cents per pound; noils, wool extract, yarn waste, thread waste, and all other wastes composed wholly or in part of wool, and not specially provided for in this Act, twenty cents per pound. 3G3. Woolen rags, niungo, and flocks, ten cents per pound. 364. Wool and hair which have been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in this Act, shall be subject to the same duties as are imposed upon manufactures of wool not specially provided for in this Act. 305. On yarns made wholly or in part of wool, valued at not more than thirty cents per pound, the duty per pound shall be two and one- half times the duty imposed by this Act on one i^ound of unwashed wool of the first class ; valued at more than thirty cents per pound, the duty per pound shall be three and one half times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addi- tion thereto, upon all the foregoing, forty per centum ad valorem. 366. On cloths, knit fabrics, and all manufactures of every descrip- tion made wholly or in i^art of wool, not specially provided for in this Act, valued at not more than forty cents per jjound, the duty per pound shall be three times the duty imposed by this Act on a pound of unwashed wool of the first class ; valued at above forty cents per pound and not above seventy cents per pound, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto, upon all the foregoing, fifty per centum ad valorem; valued at over seventy cents per pound, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first class and tifty-flveper centum ad valorem. 367. On blankets, and flannels for underwear composed wholly or in part of wool, valued at not more than forty cents per pound, the duty per pound shall be the same as the duty imposed by this Act on two pounds of unwashed wool of the first class, and in addition thereto thirty per centum ad valorem ; valued at more than forty cents and not more than fifty cents per pound, the duty per pound shall be three times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto thirty- five per centum ad valorem. On blankets composed wholly or in part of wool, valued at more than fifty cents per pound, the duty per pound shall be three times the duty 140 imposed by this Act on one pound of i^n^vashed wool of tlie first class, and in addition thereto forty per centum ad valorem. Flannels com- posed wholly or in part of wool, valued at above fifty cents per pound, shall be classified and pay the same duty as women's and children's dress goods, coat linings, Italian cloths, and goods of similar character and description provided by this Act: Provided, That on blankets over three yards in length the same duties shall be paid as on cloths. 30S. On women's and children's dress goods, coat linings, Italian cloths, and goods of similar description and character of which the warp consists wholly of cotton or other vegetable material with the remainder of the fabric comx^osed wholly or in i^art of wool, valued at not exceeding fifteen cents per square yard, the duty shall be seven cents per square yard; valued at more than fifteen cents per square yard, the duty shall be eight cents per square yard; and in addition tliereto on all the foregoing valued at not above seventy cents per pound, fifty per centum ad valorem; valued above seventy cents per pound, fifty-five per centum ad valorem: I'rovidal, That on all the foregoing, weighing over four ounces per square yard, the duty shall be the same as ini])osed by this schedule ou cloths. 3G9. On women's and childrcTi's diess goods, coat linings, Italian cloths, bunting, and goods of similar des(Ti])tion or character composed wholly or in part of wool, and not specially provided for in this Act, the duty shall be eleven cents per square yard; and in addition thereto on all the foregoing valued at not above seventy cents per X)Ound, fifty lier centum ad valorem ; valued above seventy cents per pound, fifty- five per centum ad valorem : Provided, That on all the foregoing, weigh- ing over four ounces per square yard, the duty shall be the same as imposed by this schedule on cloths. 370. On clothing, ready-made, and articles of wearing apparel of every description, including shawls whether knitted or woven, and knitted articles of every description, made up or manufactured wholly or in part, felts not woven and not S])ecially provided for in this Act, composed wholly or in part of wool, the duty per pound shall be four times the duty imposed by this Act on one pound of unwashed wool of the first class, and in addition thereto sixty per centum ad valorem. 371. Webbings, gorings, suspenders, braces, bandings, beltings, bindings, braids, galloons, edgings, insertings, flouncings, fringes, gim])s, cords, cords and tassels, laces and other trimmings and articles made wholly or in part of lace, embroideries and articles embroidered by hand or machinery, head nets, netting, buttons or barrel buttons or buttons of other forms for tassels or ornaments, and manufactures of wool ornamented with beads or spangles of whatever material com- posed, any of the foregoing made of wool or of which wool is a com- ponent material, whether composed in part of india rubber or otherwise, fifty cents per pound and sixty per centum ad valorem. 372. Aubusson, Axminster, moquette, and chenille carpets, figured or plain, and all carpets or carpeting of like character or description, sixty cents per square yard, and in addition thereto forty per centum ad valorem. 373. Saxony, Wilton, and Tournay velvet carpets, figured or plain, and all carpets or carpeting of like character or description, sixty cents per square yard, and in addition thereto forty ]ier centum ad valorem. 374. Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, forty-four cents per square yard, and in addition thereto forty per centum ad valorem. 375. Velvet and tapestry velvet carpets, figured or plain, printed on 141 the warp or otherwise, and all carpets tn- c ar])etiiig of like character or description, forty cents per squiirc yard, and in addition thereto forty per centum ad valorem. 370. Tapestry lUussels carpets, fls'ured or i)lain, and all carpets or carpeting of like character or description, printed on the warp or other- wise, twenty-eight cents per square yard, and in addition thereto forty per centum ad valorem. 377. Treble ingrain, three-ply, and all chain Venetian carpets, twenty- two cents per square yard, and iu addition thereto forty per centum ad valorem. 378. Wool Dutch and two-ply ingrain carpets, eighteen cents per square yard, and in addition thereto forty per centum ad valorem. 379. Carpets of every description woveu whole for rooms, and Oriental, Berlin, Aubusson, Axniiuster, and similar rugs, ten cents per square foot and iu addition thereto, forty per centum ad \'alorem. 380. Druggets and bookings, printed, colored, or otherwise, twenty- two cents per square yard, and in addition thereto forty per centum ad valorem. 381. Carpets and carpeting of wool, flax, or cotton, or composed in liart of either, not specially provided for in this Act, fifty -pev centum ad valorem. 38^;. ilats, rugs for floors, screens, covers, hassocks, bed sides, art squares, and other portions of carpets or carpeting made wholly or iu part of wool, and not specially provided for iu this Act, shall be sub- jected to the rate of duty herein imposed on carpets or car])etings of like character or description. 383. Whenever, in any schedule of this Act, the word "wool" is used in connection with a manufactured article of which it is a component material, it shall be held to include wool or hair of the sheep, camel, goat, alpaca or other animal, whether mauufactured by the woolen, worsted, felt, or any other process. Schedule L. — Silks and Silk Goods. 384. Silk partially manulactured from cocoons or from waste silk, and not further advanced or manufactured than carded or combed silk, forty cents per pound. 385. Thrown silk, not more advanced than singles, tram, organziue, sewing silk, twist, floss, and silk threads or yarus of every description, except spun silk, thirty per centum ad valorem; spun silk iu skeins, cops, warps, or on beams, valued atuot exceeding one dollar per xiound, twenty cents per pound and fifteen per centum ad valorem; valued at over oue dollar per i^ound and not exceeding one dollar and fifty cents per pound, thirty cents per pound and fifteen per centum ad valorem; valued at over one dollar and fifty cents per pound and not exceeding two dollars per pound, forty cents per pound and fifteen per centum ad valorem; valued at over two dollars per pound and not exceeding two dollars and fifty cents per pound, fifty cents per pound and fifteen per centum ad valorem ; valued at over two dollars and fifty cents per pound, sixty cents per pound and fifteen per centum ad valorem; but in no case shall the foregoing articles pay a less rate of duty than thirty-five per centum ad valorem. 386. Velvets, velvet or plush ribbons, chenilles, or other pile fabrics, cut or uncut, composed of silk, or of which silk is the component material of chief value, not specially i)rovided for in this Act, one dol- lar and fifty cents per pound and fifteen per centum ad valorem^ 142 plushes, composed of silk, or of which silk is the component material of chief value, one dollar per pound and fifteen per centum ad valorem; but in no case shall the foregoing articles pay a less rate of duty than fifty per centum ad valorem. t -, ,■ ■ j.,, • 387. Woven fabrics in the piece, not specially provided tor m this Act, weighing not less than one and one-third ounces per square yard and not more than eight ounces per sciuare yard, and containing not more than twenty per centum in weight of silk, if in the gum, fifty cents per pound,' and if dyed in the piece, sixty cents per pound; if containing more than twenty per centum and not more than thirty per centum in weight of silk, if iu the gum, sixty-five cents per pound, and if dyed iu the piece, eighty cents per pound; if containing more than thirty per centum and not more than forty-five per centum in weight of silk, if iu the gum, ninety cents per pound, and if dyed in the piece, one dollar and ten cents per pound; if dyed iu the thread or yarn and containing not more than thirty per centum in weight of silk, if black (except selvedges), seventy-five cents ]ier pound, and if other than black, ninety cents per i)ound; if containing more than thirty and not more than forty-five per centum in weight of silk, if black (except selvedges), one dollar and ten cents per pound, and if other than black, one dollar and thirty cents per pound; if containing more than forty-five per centum in. weight of silk, or if composed wholly of silk, if dyed in the thread or yarn and weighted iu the dye- ing so as to exceed the original weight of the raw silk, if black (except selvedges), one dollar and fifty cents per pound, and if other than black, two dollars and twenty-five cents per pound; if dyed in the thread or yarn, and the weight is not increased by dyeing beyond the original weight of the raw silk, three dollars per pound; if in the gum, two dollars and fifty cents per pound; if boiled off, or dyed in the piece, or printed, three doUary per pound; if weighing less than one and one-third ounces and nioie than one-third of an ounce per square yard, if in the gum, or if dyed iu the thread or yarn, two and one-half dollars per pound; if weighing less than one and one-third ounces and more than one-third of an ounce per square yard, if boiled off, three dollars iier pound ; if dyed or printed in the piece, three dollars and twenty-five cents per pound; if weighing not more than one-third of an ounce per square yard, four dollars and fifty cents per pound; but ill no case shall any of the foregoing fabrics in this paragraph pay a less rate of duty than fifty per centum ad valorem. 388. Handkerchiefs or mufflers composed wholly or in part of silk, whether in the piece or otherwise, finished or unfinished, if not hemmed or hemmed only, shall pay the same rate of duty as is imposed on goods iu the piece of the same description, weight, and condition as provided for in this schedule ; but such handkerchiefs or mufflers shall not pay a less rate of duty than fifty per centum ad valorem; if such handkerchiefs or mufflers are hemstitched or imitation hemstitched, or revered or have drawn threads, or are embroidered in any manner, whether with an initial letter, monogram, or otherwise, by hand or machinery, or are tamboured, appliqued, or are made or trimmed wholly or in jjart with lace, or with tucking or insertion, they shall pay a duty of ten per centum ad valorem iu addition to the duty hereinbefore prescribed, and in no case less than sixty per centum ad valorem. 389. Bandings, including hat bauds, beltings, bindings, bone casings, braces, cords, cords and tassels, garters, gorings, suspenders, tubings, and webs and webbings, composed wholly or in part of silk, and whether composed in part of india-rubber or otherwise, if not embroidered in any manner by hand or machinery, fifty per centum ad valorem. 143 390. Laces, and articles made wholly or in part of lace, edgings, insertings, galloons, cliiffou or other flouiicings, nets or nettings and veilings, neck rufflings, rnchings, braids, fringes, trimmings, embroid- eries and articles embroidered by hand or machinery, or tamboured or appliqued, clothing ready made, and articles of wearing apparel of every description, including knit goods, made up or manufactured in ■whole or in part by the tailor, seamstress, or manufacturer; all of tlie above-named articles made of silk, or of which silk is the component material of chief value, not specially provided for in this Act, and silk goods ornamented with beads or spangles, of whatever material com- posed, sixty per centum ad valorem: Provided, That any wearing apparel or other articles provided for in this paragraph (except gloves) when composed in part of india-rubber, shall be subject to a duty of sixty per centum ad valorem. 391. All manufactures of silk, or of which silk is the component material of chief value, including such as have india-rubber as a com- ponent material, not specially provided for in this Act. and all Jac(iuard figured goods in the piece, made on looms, of which silk is the compo- nent material of chief value, dyed in the yarn, and containing two or more colors in the filling, fifty per centum ad valorem : rmridcd, That all manufactures, of which wool is a component material, shall be classi- fied and assessed for duty as manufactures of wool. 392. In ascertauiing the weight of silk under the provisions of this schedule, the weight shall be taken in the condition in which found in the goods, without deduction therefrom for any dye, coloring matter, or other foreign substance or material. Schedule M.— Pulp, Papers, and Books. Pulp and Papee : 393. Mechanically ground wood pulp, one-twelfth of one cent per pound, dry weight; chemical wood pulp, unbleached, one-sixth of one cent per pound, dry weight; bleached, one-fourth of one cent per pound, dry weight: Provided, That if any country or dependency shall impose an export duty on pulp wood exported to the United States, the amount of such export duty shall be added, as an additional duty, to the duties herein nnposed upon wood pulp, when imported from such country or depend- ency. 394. Sheathing paper and roofing felt, ten per centum ad valorem. 395. Filter masse or filter stock, composed wholly or in part of wood pulp, wood flour, cotton or other vegetable fiber, one anets, ou a basis of twenty by thirty inches, and whether in reams or any other form, six cents per pound and fifteen per ceutuin ad valorem; if weighing over six pounds and not over ten pounds to the ream, and letter copying books, whether wholly or partly manufactured, (Ive cents per pound and fifteen per centum ad valorem ; crepe paper and filtering i)aper, five cents per pound and fifteen per centum ad valorem. 398. Surface-coated papers not specially provided for in this Act, two and one-haif cents per pound and fifteen per centum ad valorem ; if printed, or wholly or partly covered with metal or its solutions, or with gelatin or flock, three cents per pound and twenty per centum ad valorem; parchment papers, two cents per pound and ten per centum ad valorem ; plain basic photographic papers for albumenizing, sensitizing, or baryta coating, three cents per pound and ten per centum ad valo- rem ; albumenized or sensitized paper or paper otherwise sur- face coated for photographic purposes, thirty per centum ad valorem. Manufactures op paper: 399. Paper envelopes, plain, twenty per centum ad valorem; if bor- dered, embossed, printed, tinted, or decorated, thirty-five per centum ad valorem. 400. Lithographic prints from stone, zinc, aluminum or other material, bound or unbound (except cigar labels, flajts, and bands, let- tered, or otherwise, music and illustrations when forming a part of a periodical or newspaper and accompanying the same, or if bound in or forming a part of printed books, not specially provided for in this Act), on paper or other material not exceeding eight one-thousandths of one inch in thickness, twenty cents per pound ; on paper or other material exceeding eight one-thousandths of one inch and not exceeding twenty one-thousandths of one inch in thickness, and exceeding thirty- five square inches, but not exceeding four hundred scpuiie inches cutting size in dimensions, eight cents per pound ; exceeding four hundred square inches cutting size in dimen- sions, thirty-five per centum ad valorem; prints exceediu"- eight one-thousandths of one inch and not exceeding twenty one-thousandths of one inch in thickness, and not exceedin'o- thirty-five square inches cutting size in dimensions, five cents per pound; Uthographic prints from stone, zinc, aluminum or other material, on cardboard or other material, exceeding twenty one-thousandths of one inch in thickness, six cents per pound; lithographic cigar labels, flaps and bands, lettered or blank, printed from stone, zinc, alnminum or other material if printed in less than eight colors (bronze printing to be counted as two colors), but not including labels, flaps and bands printed in whole or in part in metal leai; twenty cents 145 per pound. Labels, flaps and bauds, if printed entirely in bronze printing, fifteen cents per pound; labels, flaps 'and bands printed in eight or more tolors, but not including labels, flaps and bands printed iu wliole or in part in metal leaf, thirty cents per pound ; labels, flaps and bands printed in whole or in part in metal leaf, fifty cents per pound. Books of paper or other material for children's use, containing illuminated litho- graphic prints, not exceeding iu weight twenty-four ounces each, and all booklets and fashion magazines or periodicals printed in whole or iu part by lithographic process or deco- rated by hand, eight cents per pound. 401. Writing, letter, note, hand-made, drawing, ledger, bond, record, tablet, and typewriter paper, weighing not less than ten pounds and not more than fifteen pounds to the ream, two cents per pound and ten per centum ad valorem; weighing more than fifteen pounds to the ream, three and one-half cents per pound and fifteen per centum ad valorem; but if any such paper is ruled, bordered, embossed, printed, or decorated in any manner, it shall pay ten per centum ad valorem in addi- tion to the foregoing rates : Provided, That in computing the duty on such paper every one hundred and eighty thousand square inches shall be taken to be a ream. 402. Paper hangings and paper for screens or fireboards, and all other paper not specially provided for in this Act, twenty-five per centum ad valorem; all Jacquard designs of one line paper, or parts of such designs, finished or unfinished, thirty-five per centum ad valorem; all Jacquard designs cut on Jacquard cards, or parts of such designs, finished or unfinished, thirty- five per centum ad valorem. Manufactuees of Papek : 403. Books of aU kinds, including blank books and pamphlets, and engravings bound or unbound, photographs, etchings, maps, charts, music in books or sheets, and printed matter, all the foregoing not specially provided for in this Act, twenty- five per centum ad valorem. 404. Photograph, autograph, and scrap albums, wholly or partly manufactured, thirty-five per centum ad valorem. 405. All fancy boxes made of paper, or of which paper is the compo- nent material of chief value, or if covered with surface-coated paper, forty-five per ceiitum ad valorem. 406. Playing cards, in packs not exceeding fifty-four cards and at a like rate for any number in excess, ten cents per pack and twenty per centum ad valorem. 407. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this Act, thirty-five per centum ad valorem. Schedule N. — Sundries. 408. Beads of all kinds, not threaded or strung, thirty-five per centum ad valorem; fabrics, nets or nettings, laces, embroideries, galloons, wearing apparel, ornaments, trimmings and other articles not specially provided for in this Act, composed wholly or in part of beads or spangles made of glass or paste, gelatin, metal, or other material, but not com- posed in part of wool, sixty per centum ad ^-alorem. 3413 10 146 409. Braids, plaits, laces, and willow sheets or squares, composed wholly of straw, chip, grass, palm leaf, willow, osier, or rattau, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored or stained, fifteen per cent>im ad valorem; if bleached, dyed, colored or stained, twenty per centum ad valorem ; hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, osier, or rat- tan, whether wholly or partly manufactured, but not trimmed, thirty- five per centum ad valorem; if trimmed, fifty per centum ad valorem. But the terms "grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. 410. Brushes, brooms and feather dusters of all kinds, and hair pen- cils in quills or otherwise, forty per centum ad valorem. 411. Bristles, sorted, bunched or prepared, seven and one-half cents per pound. Bu'i'TONS AND Button Forms: 412. Troiisers buckles made wholly or partly of iron or steel, or parts thereof, valued at not more than fifteen cents per hundred, five cents per hundred; valued at more than fifteen cents per hundred and not more than fifty cents per hundred, ten cents per hundred; valued at more than fifty cents per hundred, fifteen cents per hundred; and in addition thereto on each and all of the above buckles or parts of buckles, fifteen per centum ad valorem. 413. Button forms : Lastings, mohair, cloth, silk, or other manxifac- tures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclu- sively, ten per centum ad valorem. 414. Buttons or parts of buttons and button molds or blanks, finished or unfinished, shall pay duty at the following rates, the line button measure bein g one-fortieth of one inch, namely : Buttons known commercially as agate buttons, metal trousers buttons, (except steel), and nickel bar buttons, one-twelfth of one cent per line per gross; buttons of bone, and steel trousers buttons, one-fourth of one cent per line per gross ; buttons of pearl or shell, one and one-half cents per line per gross; buttons of horn, vegetable ivory, glass, or metal, not specially provided for in this Act, three-fourths of one cent per line per gross, and in addition thereto, on all the foregoing articles iu this para- graph, fifteen per centum ad valorem; shoe buttons made of paper, board, papier mache, pulp or other similar material, not specially provided for in this Act, valued at not exceeding three cents per gross, one cent per gross; buttons not specially provided for in this Act, and all collar or cuff buttons and studs, fifty per centum ad valorem. 416. Coal, bituminous, and all coals containing less than ninety-two per centum of fixed carbon, and shale, sixty-seven cents per ton of twenty-eight bushels, eighty pounds to the bushel; coal slack or culm such as will pass through a half-inch screen, fifteen cents per ton of twenty-eight bushels, eighty pounds to the bushel: Provided, That on all coal imported into the United States, which is afterwards used for fuel on board vessels propelled by steam and engaged in trade with foreign countries, or in trade between the Atlantic and Pacific ports of the TJaited States, and which are registered under the laws of the United States, a drawback shall be allowed equal to the duty imposed by law upon such coal, and shall be paid under such regulations as the 147 Secretary of the Treasury shall prescribe; coke, twenty per centum ad valorem, 416. Cork bark, cut into squares or cubes, eight cents per pound- manufactured corks over three-fourths of an inch in diameter measured at largerend, fifteen cents per pound; three-fourths of an inch and less in diameter, measured at larger end, twenty-five cents per pound; cork artificial, or cork substitutes, manufactured from cork waste and not otherwise provided for, eight cents per pound. 417. Dice, draughts, chessmen, chess balls, and billiard, pool, and bagatelle balls, of ivory, boue, or other materials, fifty per centum ad valorem. 418. Dolls, doll heads, toy marbles of whatever materials composed, and all other toys not composed of rubber, china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for in this Act, thirty-five per centum ad valorem. 419. Emery grains, and emery manufactured, ground, pulverized, or refined, one cent per pound; emery wheels, emery files, and manufac- tures of which emery is the component material of chief value, twenty- five per centum ad valorem. Explosive Substances: 420. Firecrackers of all kinds, eight cents per pound, the weight to include all coverings, wrappings, and packing material. 421. Fulminates, fulminating powders, and like articles, not specially provided for in this Act, thirty per centum ad valorem. 422. Gunpowder, and all explosive substances used for mining, blast- " ing, artillery, or sporting purposes, when valued at twenty cents or less per pound, four cents per pound; valued above twenty cents per pound, six cents per pound. 423. Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than one hundred matches per box, eight cents per gross; when imported otherwise than in boxes containing not more than one hundred matches each, one cent j)er one thousand matches. 424. Percussion caps, thirty per centum ad valorem; cartridges, thirty-five per centum ad valorem ; blasting caps, two dollars and thirty- six cents per one thousand caps. 425. Feathers and downs of all kinds, including bird skins or parts thereof with the feathers on, crude or not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for in this Act, fifteen per centum ad valorem ; when dressed, colored, or otherwise advanced or manufactured in any manner, including quilts of down and other manufactures of down, and also dressed and finished birds suitable for millinery ornaments, and artificial or ornamental feathers, fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this Act, fifty per centum ad valorem. 426. Purs, dressed on the skin but not made up into articles, and furs not on the skin, prepared for hatters' use, including fur skins car- roted, twenty per centum ad valorem. 427. Fans of all kinds, except common palm-leaf fans, fifty per centum ad valorem. 428. Gun wads of all descriptions, twenty per centum ad valorem. 429. Hair, human, if clean or drawn but not manufactured, twenty per centum ad valorem. 430. Hair, curled, suitable for beds or mattresses, ten per centum ad valouem. 148 431. Hairclotli, knowu as "crinoline" cloth, ten cents per squ;ii-e yard; haircloth, known as "hair seating," and hair press cloth, twenty cents per square yard. 43.;. Hats, bonnets, or hoods, for men's, women's, boys', or children's wear, trimmed or untrimmed, including bodies, hoods, plateaux, forms, or shapes, for hats or bonnets, composed wholly or in chief value of fur of the rabbit, beaver, or other animals, valued at not more than five dollars per dozen, two dollars per dozen; valued at more than five dol- lars per dozen and not more than ten dollars per dozen, three dollars per dozen; valued at more than ten dollars per dozen and not more than twenty dollars per dozen, five dollars per dozen; valued at more than twenty dollars per dozen, seven dollars per dozen ; and in addition thereto on all the foregoing, twenty per centum ad valorem. 433. Indurated fiber ware and manufactures of wood or other iDulp, and not otherwise specially provided for, thirty-iive per centum ad valorem. Jbwelky and Precious Stones: 434. Articles commonly known as jewelry, and parts thereof, finished or unflni.shed, not specially provided for in this Act, including precious stones set, pearls set or strung, and cameos in frames, sixty per centum ad valorem. 435. Diamonds and other pr(;cious stones advanced in condition or value from their natural state by cleaving, splitting, cutting, or other process, and not set, ten per cen turn ad valorem ; imi- tations of diamonds or other precious stones, composed of glass or paste, not exceeding an inch in dimensions, not engraved, painted, or otherwise ornamented or decorated, and not mounted or set, twenty per centum ad valorem. 436. Pearls in their natural state, not strung or set, ten per centum iid valorem. Leather, and Manufactures of : 437. Hides of cattle, raw or uncured, whether dry, salted, or pickled, fifteen per centum ad valorem : Provided, That upon all leather exported, made from imported hides, there shall be allowed a drawback equal to the amount of duty paid on such hides, to be paid under such regulations as the Secretary of the Treasury may prescribe. 438. Band or belting leather, sole leather, dressed upper and all other leather, calfskins tanned or tanned and dressed, kan- garoo, sheep and goat skins (including lamb and kid skins) dressed and finished, chamois aud other skins and book- binders' calfskins, all the foregoing not specially provided for in this Act, twenty per centum ad valorem; skins for morocco, tanned but unfinished, ten per centum ad valorem; patent, japanned, varnished or enameled leather, weighing not over ten pounds per dozen hides or skins, thirty cents jier pound and twenty per centum ad valorem ; if weighing over ten pounds aud not over twenty-five pounds per dozen, thirty cents per pound and ten per centum ad valorem ; if weighing over twenty- five pounds per dozen, twenty cents per pound and ten per centum ad valorem; pianoforte leather and pianoforte action leather, thirty-five per centum ad valorem; leather shoe laces finished or unfinished, fifty cents per gross paii-s and twentv per centum ad valorem; boots and shoes made of leather 149 twenty-five per centum ad valorem: Provided, That leather cut into shoe uppers or vamps or other forms, suitable for conversion into manufactured articles, shall be classified as manufactures of leather and pay duty uccordinuly. Gloves — 430. Gloves made wholly or in part of leather, whether wholly or partly manufactured, shall pay duty at the following rates, the lengths stated in each case being the extreme length when stretched to their full extent, namely: 440. Women's or children's "glace" finish, Schmaschen (of sheep origin), not over fourteen inches in length, one dollar and seventy- five cents per dozen pairs; over fourteen inches and not over seventeen inches in length, two dollars and twenty- five cents per dozen pairs; over seventeen inches in length, two dollars and seventy-five cents per dozen pairs; men's " glace" finish, Schmaschen (sheep), three dollars per dozen pairs. 441. Women's or children's " glace" finish, lamb or sheep, not over fourteen inches in length, two dollars and fifty cents per dozen pairs; over fourteen and not over seventeen inches in length, three dollars and fifty cents per dozen pairs; over seventeen inches in length, four dollars and fifty cents per dozen pairs; men's "glace" finish, lamb or sheep, four dollars per dozen pairs. 442. Women's or children's "glace" finish, goat, kid, or other leather than of sheep origin, not over fourteen inches in length, three dollars per dozen pairs; over fourteen and not over seventeen inches in length, three dollars and seventy-five cents per dozen pairs : over seventeen inches in length, four dollars and seventy- five cents per dozen pairs; men's "glace" finish, kid, goat, or other leather than of sheep origin, four dollars per dozen pairs. 443. Women's or children's, of sheep origin, with exterior grain sur- face removed, by whatever name known, not over seventeen Inches in length, two dollars and fifty cents per dozen pairs; over seventeen inches in length, three dollars and fifty cents per dozen pairs; men's, of sheep origin, with exterior surface removed, by whatever name known, four dollars per dozen pairs. 444. Women's or children's kid, goat, or other leather than of sheep origin, with exterior grain surface removed, by whatever name known, not over fourteen inches in length, three dollars per dozen pairs; over fourteen inches and not over seventeen inches in length, three dollars and seventy-five cents per dozen pairs ; over seventeen in ches in length, four dollars and seventy- five cents per dozen pairs ; men's, goat, kid, or other leather than of sheep origin, with exterior grain surface removed, by whatever name known, four dollars per dozen pairs. 445. In addition to the foregoing rates there shall be paid the follow- ing cumulative duties: On all leather gloves, when lined, one dollar per dozen pairs; on all pique or prix seam gloves, forty cents per dozen pairs; on all gloves stitched or embroidered, with more than three single strands or cords, forty cents per dozen pairs. 446. Glove tranks, with or without the usual accompanying pieces, shall pay seventy-five per centum of the duty provided for the gloves in the fabrication of which they are suitable. 150 447. Harness, saddles and saddlery, or parts of either, in sets or in parts, finished or unfinished, forty-five per centum ad valorem. Miscellaneous Manufactures: 448. Manufactures of amber, asbestos, bladders, cork, catgut or whip gut or worm gut, or wax, or of which these substances or either of them is the comx)onent material of chief value, not specially provided for in this Act, twenty-five per centum ad valorem. 449. Manufactures of bone, chip, grass, horn, india-rubber, palm leaf, straw, weeds, or whalebone, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, thirty per centum ad valo- rem; but the terms "grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. 450. Manufactures of leather, finished or unfinished, manufactures of fur, gelatin, gutta-percha, human hair, ivory, vegetable ivory, mother-of-pearl and shell, plaster of paris, papier mach6, and vulcanized india-rubber known as "liard rubber," or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, and shells engraved, cut, ornamented, or otherwise manufactured, thirty- five per centum ad valorem. 451. Masks, composed of paper or pulp, thirty-five per centum ad valorem. 452. Matting made of cocoa fiber or rattan, six cents per square yard; mats made of cocoa fiber or rattan, four cents per square foot. 453. Musical instruments or parts thereof, pianoforte actions and parts thereof, strings for musical instruments not otherwise enumerated, cases for musical instruments, pitch pipes, tuning forks, tuning ham- mers, and metronomes; strings for musical instruments, composed wholly or in part of steel or other metal, all the foregoing, forty-five per centum ad valorem. 454. Paintings in oil or water colors, pastels, pen and ink drawings, and statuary, not specially provided for iu this Act, twenty per centum ad valorem; but the term " statuary" as used in this Act shall be under- stood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone, or ala- baster, or from metal, and as is the professional production of a statuary or sculptor only. 455. Peat moss, one dollar per ton. 456. Pencils of paper or wood filled with lead or other material, and pencils of lead, forty-five cents per gross and twenty-five per centum ad valorem; slate pencils, covered with wood, thirty-five per centum ad valorem; all other slate pencils, three cents per one hundred. 457. Pencil leads not in wood, ten per centum ad valorem. 458. Photographic dry plates or films, twenty-five per centum ad valorem. 459. Pipes and smokers' articles: Common tobacco pipes and pipe bowls made wholly of clay, valued at not more than forty cents per gross, fifteen cents per gross; other tobacco pipes and pipe bowls of clay, fifty cents per gross and twenty- five per centum ad valorem- other pipes and pipe bowls of whatever material composed and all smokers' articles whatsoever, not specially provided for in this Act including cigarette books, cigarette book covers, pouches for smoking or chewing tobacco, and cigarette paper in all forms, sixty per centum ad valorem. 151 4C0. Plows, tooth and disk harrows, harvesters, reapers, agricultural drills, aTid planters, mowers, horserakes, cultivators, threshing machines and cottou gius, twenty per centum ad valorem. 4(il. Plush, black, known commercially as hatters' plush, composed of silk, or of silk and cotton, such as is used exclusively for making men's hats, ten per centum ad valorem. 402. Umbrellas, parasols, and sun shades covered with material other than paper, fifty per centum ad valorem. Sticks for umbrellas, parasols, or sun shades, and walking canes, finished or unfinished, forty per centum ad valorem. 4:03. Waste, not specially provided for in this Act, ten per centum ad valorem. Feee List. Sec. 2. That on and after the passage of this Act, unless otherwise specially provided for in this Act, the following articles when imported shall be exempt from duty: 404. Acids: Arsenic or arsenious, benzoic, carbolic, fiuoric, hydro- chloric or muriatic, nitric, oxalic, phosphoric, phthalic, picric or nitro- picric, prussic, silicic, and valerianic. 465. Aconite. 466. Acorns, raw, dried or undried, but unground. 467. Agates, unmanufactured. 468. Albumen, not specially provided for. 469. Alizarin, natural or artificial, and dyes derived from alizarin or from anthracin. 470. Amber, and amberoid unmanufactured, or crude gum. 471. Ambergris. 472. Anihne salts. 473. Any animal imported specially for breeding purposes shall be admitted free : Provided, That no such animal shall be admitted free unless pure bred of a recognized breed, and duly registered in the book of record established for that breed : And provided further, That certifi- cate of such record and of the pedigree of such animal shall be pro- duced and submitted to the customs officer, duly authenticated by the proper custodian of such book of record, together with the aftidavit of the owner, agent, or importer that such animal is the identical animal described in said certificate of record and pedigree : And provided further, That the Secretary of Agriculture shall determine and certify to the Secretary of the Treasury what are recognized breeds and pure bred animals under the provisions of this paragraph. The Secretary of the Treasury may prescribe such additional regulations as may be required for the strict enforcement of this provision. Cattle, horses, sheep, or other domestic animals straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, may be brought back to the United States within six months free of duty, under regulations to be prescribed by the Secretary of the Treasury. 474. Animals brought into the United States temporarily for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association; but a bond shall be given in accordance with regulations prescribed by the Secre- tary of the Treasury; also teams of animals, including their harness and tackle and the wagons or other vehicles actually owned by persons 162 emigratiug from foreign countries to tlie United States with their fam- ilies, and in actual use for the purpose of suck emigration under such regulations as the Secretary of the Treasury may prescribe ; and wild animals intended for exhibition in zoological collections for scientific and educational purposes, and not for sale or profit. 475. Annatto, roucou, rocoa, or Orleans, and all extracts of. 476. Antimony ore, crude sulphite of. 477. Apatite. 478. Arrowroot in its natural state and not manufactured. 479. Arsenic and sulphide of, or orpimeut. 480. Arseniate of aniline. 481. Art educational stops, composed of glass and metal and valued at not more than six cents per gross. 482. Articles in a crude state used in dyeing or tanning not specially provided for in this Act. 48S. Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manu- facture or other means; casks, barrels, carboys, bags, and other vessels of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shocks and staves when returned as barrels or boxes; also quicksilver flasks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States ; but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded : Provided, That this para- graph shall not apply to any article upon which an allowance of draw- back has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or te any article manufactured in bonded warehouse and exported under any provision of law: And provided further, That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reimported it shall be retained in the custody of the col- lector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon. 484. Asbestos, unmanufactured. 485. Ashes, wood and lye of, and beet-root ashes. 486. Asafetida. 487. Balm of Gilead. 488. Barks, cinchona or other from which quinine may be extracted. 489. Baryta, carbonate of, or witherite. 490. Beeswax. 491. Binding twine: All binding twine manufactured from New Zea- land hemp, istle or Tampico fiber, sisal grass, or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding six hundred feet to the pound: Provided, That articles mentioned in this paragraph if imported from a country which lays an import duty on like articles imported from the United States, shall be subiect to a duty of one-half of one cent per pound. 492. Bells, broken, and bell metal broken and fit only to be remanu- factured. 493. Birds, stuffed, not suitable for millinery ornaments. 153 494. Birds and land and water fowls. 495. Bismuth. 496. Bladders, and all integuments and intestines of animals and fish sounds, crude, dried or salted for preservation only, and unmanu- factured, not specially provided for in this Act. 497. Blood, dried, not specially provided for. 498. Bolting cloths composed of silk, imported expressly for milling purposes, and so permanently marked as not to be available for any other use. 499. Bones, crude, or not burned, calcined, ground, steamed, or other- wise manufactured, and bone dust or animal carbon, and bone ash, fit only for fertilizing purposes. 500. Books, engravings, photographs, etchings, bound or unbound, maps and iharts imported by authority or for the use of the United States or for the use of the Library of Congress. 501. Books, maps, music, engravings, photographs, etchings, bound or unbound, and charts, which shall have been printed more than twenty years at the date of importation, and all hydrographic charts, and pub- lications issued for their subscribers or exchanges by scientific and literary associations or academies, or publications of individuals for gratuitous private circulation, and public dociaments issued by foreign Governments. 502. Books and pamphlets printed exclusively in languages other than English; also books and music, in raised print, used exclusively by the blind. 503. Books, maps, music, photographs, etchings, lithographic prints, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use or by order of any society or institu- tion incorporated or established solely for religious, philosophical, edu- cational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe. 504. Books, libraries, usual and reasonable furniture, and similar household effects of persons or families from foreign countries, all the foregoing if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 505. Brass, old brass, clippings from brass or Dutch metal, all the foregoing, fit only for reman ufacture. 506. Brazil paste. 507. Brazilian pebble, unwrought or unmanufactured. 508. Breccia, in block or slabs. 509. Bristles, crude, not sorted, bunched, or prepared. 510. Broom corn. 511. Bullion, gold or silver. 512. Burgundy pitch. 513. Cadmium. 514. Calamine. 515. Camphor, crude. 516. Castor or castoreum. 517. Cat gut, whip gut, or worm gut, unmanufactured. 518. Cerium. , ^i • * 519. Chalk, crude, not ground, iTcecipitated, or otherwise manufac- tured. 520. Chromate of iron or chrdiinc ore. 154 521. Civet, crude. 522. Clay: Common blue clay in casks suitable for the manufacture of crucibles. 523. Coal, anthracite, not specially provided for in this Act, and coal stores of American vessels, but none shall be unloaded. 524. Coal tar, crude, pitch of coal tar, and products of coal tar known as dead or creosote oil, benzol, toluol, naphthalin, xylol, phenol, cresol, toluidine, xylidin, cumidin, binitrotoluol, binitrobenzol, benzidin, tolidin, dianisidin, naphtol, naphtylamin, diphenylamiii, benzaldehyde, benzyl chloride, resorcin, nitro-benzol, and nitro- toluol; all the fore- going not medicinal and not colors or dyes. 525. Cobalt and cobalt ore. 526. Cocculus indicus. 527. Cochineal. 528. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 529. Coffee. 530. Coins, gold, silver, and copper. 531. Coir, and coir yarn. 532. Copper in plates, bars, ingots, or pigs, and other forms, not manufactured or specially provided for in this Act. 533. Old copper, fit only for manufacture, clipping from new copper, and all composition metal of which copper is a component material of chief value not specially provided for in this Act. 534. Copper, regixlus of, and black or coarse copper, and copper cement. 535. Coral, marine, uncut, and unmanufactured. 536. Cork wood, or cork bark, unmanufactured. 537. Cotton, and cotton waste or iiocks. 538. Cryolite, or kryolith. 539. Cudbear. 540. Curling stones, or quoits, and curling-stone handles. 541. Curry, and curry powder. 542. Cutch. 543. Cuttlefish bone. 544. Dandelion roots, raw, dried, or un dried, but unground. 545. Diamonds and other precious stones, rough or uncut, and not advanced in condition or value from their natural state by cleaving, splitting, cutting, or other process, including miners', glaziers' and engravers' diamonds not set, and diamond dust or bort. 546. Divi-divi. 547. Dragon's blood. 548. Drugs, such as barks, beans, berries, balsams, buds, bulbs, and bulbous roots, excrescences, fruits, flowers, dried fibers, and dried insects, grains, gums, and gum resin, herbs, leaves, lichens, mosses, nuts, nutgalls, roots, and stems, spices, vegetables, seeds aromatic, and seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing which are drugs and not edible and are in a crude state, and not advanced in value or condition by refining or grinding or by other process, and not specially provided for in this Act. ' 549. Eggs of birds, fish, and insects: Provided, hoivever, That this shall not be held to include the eggs of game birds or eggs of birds not used for food, the importation of which is prohibited except specimens for scientific collections, nor fish roe preserved for food purposes, 550. Emery ore. 551. Ergot. 552. Pans, common palm-leaf, plain and not ornamented or decorated 155 in any manner, and palm leaf in its natural state, not colored, dyed, or otlierwise advanced or manufactured. 653. Pelt, adhesive, for sheathing vessels. 554. Fibrin, in all forms. 555. Pish, fresh, frozen, or packed in ice, caught in the (ireat Lakes or other fresh waters by citizens of the United States. 556. Pish skins. 557. Plint, flints, and flint stones, nnground. 558. Possils. 559. Pruits or berries, green, ripe, or dried, and fruits in brine, not specially provided for in this Act. 560. Pruit plants, tropical and semitropical, for the purpose of prop- agation or cultivation. 561. Purs, undressed. 562. Pur skins of all kinds not dressed in any manner and not specially provided for in this Act. 563. Gambler. 564. Glass enamel, white, for watch and clock dials. 565. Glass plates or discs, rough-cut or unwrought, for use in the manufacture of optical instruments, spectacles, and eye glasses, and suitable only for such use: Provided, hoicerer, That such discs exceed- ing eight inches in diameter may be polished sufliciently to enable the character of the glass to be determined. 566. Grasses and fibers: Istle or Tampico fiber, jute, jute butts, manila, sisal grass, sunn, and all other textile grasses or fibrous vege- table substances, not dressed or manufactured in any manner, and not specially provided for in this Act. 567. Gold-beaters' molds and gold-beaters' skins. 568. Grease, and oils (excepting fish oils), such as are commonly used in soap making or in wire drawing, or for stuffing or dressing leather, and which are fit only for such uses, and not specially provided for in this Act. 569. Guano, manures, and all substances used only for manure. 570. Gutta percha, crude. 571. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially provided for in this Act; and human hair, raw, uncleaned, and not drawn. 572. Hide cuttings, raw, with or without hair, and all other glue stock. 573. Hide rope. 574. Hones and whetstones. 575. Hoofs, unmanufactured. 576. Hop roots for cultivation. 577. Horns and parts of, unmanufactured, including horn strips and tips. 578. Ice. 579. India rubber, crude, and milk of, and old scrap or refuse India rubber which has been worn out by use and is fit only for reman ufacture. 580. Indigo. 581. Iodine, crude. 582. Ipecac. 583. Iridium. 584. Ivory tusks in their natural state or cut vertically across the grain only, with the bark left intact, and vegetable ivory in its natural state. 585. Jalap. 586. Jet, unmanufactured. 156 587. Joss stick, or Joss ligM. 588. Junk, old. 589. Kelp. 590. Kieserite. 591. Kyanite, or cyanite, and kainite. 592. Lac dye, crude, seed, button, stick, and shell. 593. Lac spirits. 594. Lactarene. 595. Lava, unmanufactured. 596. Leeches. 597. Lemon juice, lime juice, and sour orange juice. 598. Licorice root, unground. 599. Lifeboats and life-saving apparatus specially imported by socie- ties incorporated or established to encourage the saving of human life. 600. Lime, citrate of. 601. Lithographic stones, not engraved. 602. Litmus, prepared or not prepared. 603. Loadstones. 601. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 605. Magnesite, crude or calcined, not j)urified. 606. Magnesium, not made up into articles. 607. Manganese, oxide and ore of. 608. Manna. 609. Manuscripts. 610. Marrow, crude. 611. Marshmallow or althea root, leaves or flowers, natural or unman- ufactured. 612. Medals of gold, silver, or copper, and other metallic articles actually bestowed as trophies or prizes, and received and accepted as honorary distinctions. 613. Meerschaum, crude or unmanufactured. 614. Minerals, crude, or not advanced in value or condition by refin- ing or grinding, or by other process of manufacture, not specially j)ro- vided foa? in this Act. 615. Mineral salts obtained by evaporation from mineral waters, when accompanied by a duly authenticated certificate and satisfactory proof, showing that they are in no way artificially prepared, and are only the product of a designated mineral spring. 616. Models of inventions and of other improvements in the arts, including patterns for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. 617. Moss, seaweeds, and vegetable substances, crude or unmanufac- tured, not otherwise specially provided for in this Act. 618. Musk, crude, in natural pods. 619. Myrobolans. 620. Needles, hand sewing, and darning. 621. Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or paper- covered publications, issued within six months of the time of entry, containing current literature of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. 622. Nuts : Brazil nuts, cream nuts, palm nuts and palm-nut kernels ; cocoanutsin the shell and broken cocoauut meat or copra, not shredded, desiccated, or prepared in any manner. 023. Nux vomica. 157 624. Oakum. 625. Oil cake. 626. Oils : Almond, amber, crude and rectified ambergris, anise or anise seed, amlme, aspic or spike lavender, bergamot, cajeput, cara- way, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass civet, cocoanut, fennel, ichthyol, jasmine or jasimine, juglandium, juni- per, lavender, lemon, limes, mace, neroli or orange flower, eiifleurao-e grease, nut oil or oil of nuts not otherwise specially provided ±br in tlTis Act, orange oil, olive oil for manufacturing or mechanical purposes fit only for such use and valued at not more than sixty cents per gallon, ottar of roses, palm, rosemary or authoss, sesame or sesamum seed or bean, thyme, origanum red or white, valerian; and also spermaceti, whale, and other fish oils of American fisheries, and all fish and other products, of such fisheries; petroleum, crude or refined : Provided, That if there be imported into the United States crude petroleum, or the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States, there shall in such cases be levied, paid, and collected a duty upon said crude petroleum or its products so imported equal to the duty imposed by such country. 627. Orange and lemon peel, not preserved, candied, or dried. 628. Orchil, or orchil liquid. 629. Ores of gold, silver, copper, or nickel, and nickel matte; sweep- ings of gold and silver. 630. Osmium. 631. Palladium. 632. Paper stock, crude, of every description, including all grasses, fibers, rags (other than wool), waste, including jute waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, includ- ing old gunny cloth and old gunny bags, fit only to be converted into paper. 633. Parafln. 634. Parchment and vellum. 635. Pearl, mother of, and shells, not sawed, cut, polished or other- wise manufactured, or advanced in value from the natural state. 636. Personal effects, not merchandise, of citizens of the United States dying in foreign countries. 637. Pewter and britannia metal, old, and tit only to be remanufac- tured. 638. Philosophical and scientific apparatus, utensils, instruments, and preparations, including bottles and boxes containing' the same, specially imported in good faith for the use and by order of any society or institution incorporated or established solely for religious, philosoph- ical, educational, scientific, or literary purposes, or for the encourage- ment of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States, or any State or public library, and not for sale, subject to such regulations as the Sec- retary of the Treasury shall prescribe. 639. Phosphates, crude. 640. Plants, trees, shrubs, roots, seed-cane, and seeds, imported by the Department of Agriculture or the United States Botanic Crarden. 641. Platina, in ingots, bars, sheets, and wire. 642. Platinum, unmanufactured, and vases, retorts, and other appa- ratus, vessels, and parts thereof composed of platinum, for chemical uses. 643. Plumbago. 158 Gii. Potash, crude, or "black salts"; carbonate of potash, crude or refined; hydrate of, or caustic potash, not including refined in sticks or rolls ; nitrate of potash or saltpeter, crude ; sulphate of potash, crude or refined, and muriate of potash. 645. Professional books, implements, instruments, and tools of trade, occupation, or employment, in the actual possession at the time, of per- sons emigrating to the United States; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and apparel; but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad, for temporary use by them in such exhibitions, and not for any other person, and not for sale, and which have been used by them abroad, shall be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by la^r upon any and all such articles as shall not be exported within six months after such importation : Provided, That the Secretary of the Treasury may in his discretion extend such period for a further term of six months in case application shall be made therefor. 646. Pulu. 647. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. 648. Eags, not otherwise specially provided for in this Act. 649. Eegalia and gems, statuary, and specimens or casts of sculpture, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learning in the United States, or any State or public library, and not for sale; but the term "regalia" as herein used shall be held to embrace only such insignia of rank or office or emblems as may be worn upon the person or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal prop- erty of individuals. 650. Eennets, raw or prepared. 651. Saffron and safifiower, and extract of, and saft'ron cake. 652. Sago, crude. 653. Salacin. 654. SaTep, or salop. 655. Sausages, bologna. 656. Seeds : Anise, caraway, cardamom, cauliflower, coriander, cotton, cummin, fennel, fenugreek, hemp, hoarhound, mangel-wurzel, mustard, rape, Saint John's bread or bean, sugar beet, sorghum or sugar cane for seed; bulbs and bulbous roots, not edible and not otherwise pro- vided for; all flower and grass seeds; all the foregoing not specially provided for in this Act. 657. Sheep dip, not including compounds or preparations that can be used for other purposes. 658. Shotgun barrels, in single tubes, forged, rough bored. 659. Shrimps and other shell fish. 660. Silk, raw, or as reeled from the cocoon, but not doubled, twisted, or advanced in manufacture in any way. 661. Silk cocoons and silk waste. 662. Silkworm's eggs. 159 663. Skeletons and other preparations of anatomy. 664. Skins of all kiuds, raw (except sheepskins with the wool on), and hides not specially provided for in this Act. 665. Soda, nitrate of, or cnbic nitrate. 666. Specimens of natural history, botany, and mineralogy, when imported for scientific public collections, and not for sale. 667. Spices: Cassia, cassia vera, and cassia buds; cinnamon and chips of; cloves and clove stems; mace; nutmegs ; pepper, black or white, and pimento; all the foregoing when unground; ginger root, unground and not preserved or candied. 668. Spunk. 669. Spurs and stilts used in the manufacture of earthen, porcelain, and stone ware. 670. Stamps; foreign postage or revenue stamps, canceled or uncanceled. 671. Stone and sand: Burrstone in blocks, rough or unmanufactured; cliflf stone, unmanufactured; rotten stone, tripoli, and sand, crude or manufactured, not otherwise provided for in this Act. 672. Storax, or styrax. 673. Strontia, oxide of, and protoxide of strontian, and strontianite, or mineral carbonate of strontia. 674. Sulphur, lac or precipitated, and sulphur or brimstone, crude, in bulk, sulphur ore as pyrites, or sulphuret of iron in its natural state, containing in excess of twenty-flve per centum of sulphur, and sulphur not otherwise provided for. 675. Sulphuric acid which at the temperature of sixty degrees Fah- renheit does not exceed the specific gravity of one and three hundred and eighty thousandths, for use in manufacturing superphosphate of lime or artificial manures of any kind, or for any agricultural purposes: Provided, That upon all sulphuric acid imported from any country, whether independent or a dependency, which imposes a duty upon sul- phuric acid imported into such country from the United States, there shall be levied and collected a duty of one-fourth of one cent per pound. 676. Tamarinds. 677. Tapioca, cassava or cassady. 678. Tar and pitcli of wood. 679. Tea and tea plants. 680. Teeth, natural, or unmanufactured. 681. Terra alba, not made from gypsum or plaster rock. 682. Terra japonica. 683. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, pigs, or grain or granulated. 684. Tobacco stems. 685. Tonquin, tonqua, or tonka beans. 686. Turmeric. 687. Turpentine, Venice. 688. Turpentine, spirits of. 689. Turtles. 690. Types, old, and fit only to be remauufactured. 691. Uranium, oxide and salts of. 692. Vaccine virus. 693. Valonia. 694. Verdigris, or subacetate of copper. 695. Wax, vegetable or mineral. 696. Wafers, unleavened or not edible. 160 697. Wearing apparel, articles of personal adorumeut, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall only include such articles as actually accom- pany and are in the use of, and as are necessary and appropriate for the wear and use of such persons, for the immediate purposes of the journey and present comfort and convenience, and shall not be held to apply to merchandise or articles intended for other persons or for sale: Provided, That in case of residents of the United States returning from abroad, all wearing apparel and other personal effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being estab- lished, under appropriate rules and regulations to be prescribed by the Secretary of the Treasury, but no more than one hundred dollars in value of articles purchased abroad by such residents of the United States shall be admitted free of duty upon their return. 698. Whalebone, unmanufactured. 699. Wood: Logs and round unmanufactured timber, including pulp- woods, firewood, handle-bolts, shingle-bolts, gun- blocks for gun-stocks rough-hewn or sawed or planed on one side, hop-poles, ship-timber and ship-planking; all the foregoing not specially provided for in this Act. 700. Woods: Cedar, hgnum-vitie, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all forms of cabinet woods, in the log, rough, or hewn only; briar root or briar wood and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted ; bamboo, rattan, reeds unmanufactured, India malacca joints, and sticks of par- tridge, hair wood, pimento, orange, myrtle, and other woods not spe- cially provided for in this Act, in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas, parasols, sun- shades, whips, fishing rods, or walking-canes. 701. Works of art, drawings, engravings, photographic pictures, and philosophical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and encouragement of art, science, or industry in the United States, and not for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall i^rescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation : Provided, That the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in cases where applications therefor shall be made. 702. Works of art, collections in illustration of the progress of the arts, sciences, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain, antiquities and artistic copies thereof in metal or other material, imported in good faith for exhibition at a fixed place by any State or by any society or institution established for the encouragement of the arts, science, or education, or for a municipal cor- poration, and all like articles imported in good faith by any society or association, or for a municipal corporation for the purpose of erecting a public monument, and not intended for sale, nor for any other purpose than herein expressed; but bonds shall be given under such rules and regulations as the Secretary of the Treasury may prescribe, for the pay- ment of lawful duties which may accrue should any of the articles afore- said be sold, transferred, or used contrary to this provision, and such articles shall be subject, at any time, to examination and inspection by 161 the proper officers of the customs : Provided, That the privileges of this and the preceding- section shall not be allowed to associations or cor- porations engaged in or connected with business of a private or com- mercial character. 703. Works of art, the production of American artists residing tem- porarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution, or to any State or municipal corporation, or incorporated religious society, college, or other public institution, except stained or painted window- glass or stained or painted glass windows; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. 704. Yams. 705. Zaff'er. Sec. 3. That for the purpose of equalizing the trade of the United States with foreign countries, and their colonies, producing and export- ing to this country the following articles : Argols, or crude tartar, or wine lees, crude; brandies, or other spirits manufactured or distilled from grain or other materials; champagne and all other sparkling wines; still wines, and vermuth; paintings and statuary; or any of them, the President be, and he is hereby, authorized, as soon as may be after the passage of this Act, and from time to time thereafter, to enter into negotiations with the governments of those countries export- ing to the United States the above-mentioned articles, or any of them, with a view to the arrangement of commercial agreements in which reciprocal and equivalent concessions may be secured in favor of the products and manufactures of the United States ; and whenever the government of any country, or colony, producing and exporting to the United States the above-mentioned articles, or any of them, shall enter into a commercial agreement with the United States, or make con- cessions in favor of the products, or manufactures thereof, which, in the judgment of the President, shall be reciprocal and equivalent, he shall be, and he is hereby, authorized and empowered to suspend, dur- ing the time of such agreement or concession, by proclamation to that effect, the imposition and collection of the duties mentioned in this Act, on such article or articles so exported to the United States from such country or colony, and thereupon and thereafter the duties levied, collected, and paid upon such article or articles shall be as follows, namely : Argols, or crude tartar, or wine lees, crude, live per centum ad valorem. Brandies, or other spirits manufactured or distilled from grain or other materials, one dollar and seventy-five cents per proof gallon. Champagne and all other sparkling wines, in bottles containing not more than one quart and more than one pint, six dollars per dozen; containing not more than one pint each and more than one-half pint, three dollars per dozen; containing one-half pint each or less, one dol- lar and fifty cents per dozen ; in bottles or other vessels containing more than one quart each, in addition to six dollars per dozen bottles on the quantities in excess of one quart, at the rate of one dollar and ninety cents per gaUon. Still wines, and vermuth, in casks, thirty- five cents per gallon ; in bottles or jugs, per case of one dozen bottles or jugs containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and twenty- five cents per case, and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of four cents per pint or 3413 11 162 fractional part thereof, but no separate or additional duty shall be assessed upon the bottles or jugs. Paintings in oil or water colors, pastels, pen and ink drawings, and statuary, fifteen per centum ad valorem. The President shall have power, and it shall be his duty, whenever he shall be satisfied that any such agreement in this Section mentioned is not being fully executed by the Government with which it shall have been made, to revoke such suspension and notify such Government thereof. And it is further provided that with a view to secure reciprocal trade with countries producing the following articles, whenever and so often as the President shall be satisfied that the Government of any country, or colony of such Government, producing and exporting directly or indirectly to the United States coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, or any of such articles, imposes duties or other exactions upon the agricultural, manufactured, or other products of the United States, which, in view of the introduction of such coflfee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, into the United States, as in this Act hereinbefore provided for, he may deem to be reciprocally unequal and unreasonable, he shall have the power and it shaU be his duty to suspend, by proclamation to that eiiect, the provisions of this Act relating to the free introduction of such coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, of the products of such country or colony, for such time as he shall deem just; and in such case and during such suspension duties shaU be levied, collected, and paid upon coffee, tea, and tonquin, tonqua, or tonka beans, and vanilla beans, the products or exports, direct or indirect, from such designated country, as follows : On coffee, three cents per pound. On tea, ten cents per pound. On tonquin, tonqua, or tonka beans, fifty cents per pound; vanilla beans, two dollars per pound; vanilla beans, commercially known as cuts, one dollar per pound. Sec. 4. That whenever the President of the United States, by and with the advice and consent of the Senate, with a view to secure recip- rocal trade with foreign countries, shall, within the period of two years from and after the passage of this Act, enter into commercial treaty or treaties with any other country or countries concerning the admission into any such country or countries of the goods, wares, and merchan- dise of the United States and their use and disposition therein, deemed to be for the interests of the United States, and in such treaty or trea- ties, in consideration of the advantages accruing to the United States therefrom, shall provide for the reduction during a specified period, not exceeding five years, of the duties imposed by this Act, to the extent of not more than twenty per centum thereof, upon such goods, wares, or merchandise as may be designated therein of the country or coun- tries with which such treaty or treaties shall be made as in this section provided for; or shall provide for the transfer during such period from the dutiable list of this Act to the free list thereof of such goods, wares, and merchandise, being the natural products of such foreign country or countries and not of the United States; or shall provide for the retention upon the free list of this Act during a specified period, not exceeding five years, of such goods, wares, and merchandise now included in said free list as may be designated therein; and when any such treaty shall have been duly ratified by the Senate and approved by Congress, and irablic proclamation made accordingly, then and 163 thereafter the duties which shall be collected by the United States upon any of the designated goods, wares, and merchandise from the foreign country with which such treaty has been made shall, during the period provided for, be the duties specified and provided for in such treaty, and none other. Sec. 5. That whenever any country, dependency, or colony shall pay or bestow, directly or indirectly, any bounty or grant upon the exporta- tion of any article or merchandise from such country, dependency, or colony, and such article or merchandise is dutiable under the provi- sions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when ex- ported from the country of production or has been changed in condition by remauufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, how- ever the same be paid or bestowed. The net amount of all such boun- ties or grants shall be from time to time ascertained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties. Sec. 6. That there shall be levied, collected, and paid on the impor- tation of all raw or unmanufactured articles, not enumerated or pro- vided for in this Act, a duty of tjBn per centum ad valorem, and on all articles manufactured, in whole or in i>art, not provided for in this Act, a duty of twenty per centum ad valorem. Sec. 7. That each and every imported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in anj' of the par- ticulars before mentioned; and if any nonenumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied on such nonenumerated arti- cle the same rate of .duty as is chargeable on the article which it resem- bles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value ; and the words "component material of chief value," wherever used in this Act, shall be held to mean that component material which shall exceed in value any other single component material of the article; and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. Sec. 8. That all articles of foreign manufacture, such as are usually or ordinarily marked, stamped, branded, or labeled, and all packages containing such or other imported articles, shall, respectively, be plainly marked, stamped, branded, or labeled in legible English words in a conspicuous place, so as to indicate the country of their origin and the quantity of their contents; and until so marked, stamped, branded, or labeled they shall not be delivered to the importer. Should any article of imported merchandise be marked, stamped, branded, or labeled so as to indicate a quantity, number, or measurement in excess 164 of the quantity, number, or measurement actually contained in such article, no delivery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case. Sec. 9. That section thirty-three hundred and forty -one of the Eevised Statutes of the United States be, and hereby is, amended to read as follows : " Seo. 3341. The Commissioner of Internal Revenue shall cause to be prepared, for the payment of such tax, suitable stamps denoting the amount of tax required to be paid on the hogsheads, barrels, and halves, thirds, quarters, sixths, and eighths of a barrel of such fer- mented liquors (and shall also cause to be prepared suitable permits for the purpose hereinafter mentioned), and shall furnish the same to the coUectors of internal revenue, who shall each be required to keep on hand at all times a sufficient supply of permits and a supply of stamps equal in amount to two months' sales thereof, if there be any brewery or brewery warehouse in his district; and such stamps shall be sold, and permits granted and delivered by such collectors, only to the brewers of their district, respectively. "Such collectors shall keep an account of the number of permits delivered and of the number and value of the stamps sold by them to each brewer." Seo. 10. That section thirty-three hundred and ninety-four of the Eevised Statutes of the United States, as amended, be, and the same is hereby, further amended, so as to read as follows: " Upon cigars which shall be manufactured and sold, or removed for consumption or sale, there shall be assessed and collected the following taxes, to be paid by the manufacturer thereof: On cigars of all descrip- tions made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, three dollars per thousand; on cigars, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, one dollar per thousand; on ciga- rettes, made of tobacco, or any substitute therefor, and weighing more than three pounds per thousand, three dollars per thousand ; on ciga- rettes, made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand, one dollar per thousand: Fro- videdj That all rolls of tobacco, or any substitute therefor, wrapped with tobacco, shall be classed as cigars, and all rolls of tobacco, or any substitute therefor, wrapped in paper or any substance other than tobacco, shall be classed as cigarettes. "And the Commissioner of Internal Revenue, with the a.pproval of the Secretary of the Treasury, shall provide dies and adhesive stamps for cigars weighing not more than three pounds per thousand : Provided, That such stamps shall be in denominations of ten, twenty, fifty, and one hundred, and the laws and regulations governing the packing and removal for sale of cigarettes, and the affixing and canceling of the stamps on the packages thereof, shall apply to cigars weighing not more than three pounds per thousand. "None of the packages of smoking tobacco and fine-cut chewing tobacco and cigarettes prescribed by law shall be permitted to have packed in, or attached to, or connected with, them, any article or thing whatsoever, other than the manufacturers' wrappers and labels, the internal revenue stamp and the tobacco or cigarettes, respectively, put up therein, on which tax is required to be paid under the internal rev- enue laws; nor shall there be affixed to, or branded, stamped, marked, written, or printed upon, said packages, or their contents, any promise 166 or offer of, or any order or certificate for, any gift, prize, premium, ]iayment, or reward." Sec. 11. Tliat no article of imported merchandise whicli shall copy or simulate the name or trade-mark of any domestic manufacture or man- ufacturer, or which shall bear a name or mark, which is calculated to induce the public to believe that the article is manufactvired in the United States, shall be admitted to entry at any custom-house of the United States. And in order to aid the officers of the customs in enforc- ing this prohibition, any domestic manufacturer who has adopted trade- marks may require his name and residence and a description of his trade-marks to be recorded in books which shall be kept for that pur- pose in the Department of the Treasury, under such regulations as the Secretary of the Treasury shall prescribe, and may furnish to the Department facsimiles of such trade-marks; and thereupon the Secre- tary of the Treasury shall cause one or more copies of the same to be transmitted to each collector or other proper officer of the customs. Sec. 12. That all materials of foreign production which may be neces- sary for the construction of vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equipment, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes 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 of which a rebate is herein allowed : Pro- vided^ That vessels built in the United States for foreign account and ownership shall not be allowed to engage in the coastwise trade of the United States. Sec. 13. That all articles of foreign production needed for the repair of American vessels engaged in foreign trade, including the trade between the Atlantic and Pacific ports of the United States, may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. Sec. 14. That the sixteenth section of an Act entitled "An Act to remove certain burdens on the American merchant marine and encour- age the American foreign carrying trade, and for other purposes," approved June twenty-sixth, eighteen hundred and eighty-four, be amended so as to read as follows : "Sec. 16. That all articles of foreign or domestic production needed and actually withdrawn from bonded warehouses and bonded manu- facturing warehouses for supplies (not including equipment) of vessels of the United States engaged in foreign trade, or in trade between the Atlantic and Pacific ports of the United States, may be so withdrawn from said bonded warehouses, free of duty or of internal-revenue tax, as the case may be, under such regulations as the Secretary of the Treasury may prescribe; but no such articles shall be landed at any port of the United States." Sec. 15. That all articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manu- 166 factured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Eegulations as bonded warehouses, class six : Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manu- facture of distilled spirits from grain, starch, molasses or sugar, includ- ing all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and imme- diate exportation under the supervision of the proper ofBcer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. Any materials used in the manufacture of such goods, and any pack- ages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be con- veyed without the payment of revenue tax or duty into any bonded manufacturing warehouse, and imported goods may, under the afore- said regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or appa- ratus to be used in the construction or repair of any bonded manufac- turing warehouse or for the prosecution of the business carried on therein. No articles or materials received into such bonded manufacturing warehouse shall be withdrawn or removed therefrom except for direct shipment and exportation or for transportation and immediate exporta- tion in bond under the supervision of the officer duly designated there- for by the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describ- ing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles. Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingre- dients to be used therein. Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exte- rior port for the sole purpose of immediate export therefrom. The provisions of Eevised Statutes thirty-four hundred and thirty- three shall, so far as maybe practicable, apply to any bonded manufac- turing warehouse established under this Act and to the merchandise conveyed therein. Sec. 16. That all persons are prohibited from importing into the 167 United States from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing iiulawful abortion, or any lottery ticket or any advertise- ment of any lottery. No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded against, seized, and forfeited by due course of law. All such prohibited articles and the package in which they are contained in the course of importa- tion shall be detained by the officer of customs, and proceedings taken against the same as hereinafter prescribed, unless it appears to the satisfaction of the collector of customs that the obscene articles con- tained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee: Provided, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this section. Sec. 17. Thatwhoever,beinganofficer, agent, or employee of the Gov- ernment of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a mis- demeanor, and shall for every ofi'ense be punishable by a fine of not more than five thousand dollars, or by imprisonment at hard labor for not more than ten years, or both. Sec. 18. That any judge of any district or circuit court of the United States, within the proper district, before whom complaint in writing of any violation of the two preceding sections is made, to the satisfaction of such judge, and founded on knowledge or belief, and if upon belief, setting, forth the grounds of such belief, and supported by oath or affirmation of the complainant, may issue, conformably to the Consti- tution, a warrant directed to the marshal or any deputy marshal in the proper district, directing him to search for, seize, and take possession of any such article or thing mentioned in the two preceding sections, and to make due and immediate return thereof to the end that the same may be condemned and destroyed by proceedings, which shall be con- ducted in the same manner as other proceedings in the case of munic- ipal seizure, and with the same right of appeal or writ of error. Sec. 19. That 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 imported, and also limiting all bonds to a period of time of not more than six months from the date of the impor- Sec. 20. That the produce of the forests of the State of Maine upon the Saint John Eiver and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American 168 citizens, the same being otherwise unmanufactured 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 Secre- tary of the Treasury shall from time to time prescribe. Sec. 21. That the produce of the forests of the State of Maine upon the Saint Croix Eiver and its tributaries owned by American citizens, and sawed or hewed in the Province of Kew Brunswick by American citizens, the same being otherwise unmanufactured in whole or in part, shall be admitted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall from time to time prescribe. Sec. 22. That a discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares, or merchandise which shall be imported in vessels not of the United States, entitled at the time of such importation by treaty or convention to be entered in the iDorts of the United States on payment of the same duties as shall then be payable on goods, wares, and merchandise imported in vessels of the United States, nor to such foreign products or manufactures as shall be imported from such contiguous countries in the usual course of strictly retail trade. Sec. 23. That no goods, wares, or merchandise, unless in cases pro- vided for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manu- facture, or from which such goods, wares, or merchandise can only be, or most usually are, first shipped for transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and condemned in like manner, and under the same regulations, restrictions, and provisions as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws. Sec. 24. That the preceding section shall not apply to vessels or goods, wares, or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States. Sec. 25. That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is prohibited: Provided, That the operation of this section shall be suspended as to any foreign country or countries, or any parts of such country or coun- tries, whenever the Secretary of the Treasury shall ofQcially determine, and give public notice thereof that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to 169 the- proper officers in the United States, and to sucli officers or agents of the United States in foreign countries as he shall judge necessary. Sec. 26. That any person convicted of a willful violation of any of the provisions of the preceding section shall be fined not exceeding five hundred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court. Sec. 27. That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be lev- ied, collected, and paid a duty equal to the tax imposed by the internal- revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported. Sec. 28. That whenever any vessel laden with merchandise, in whole or in jiart subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any jierson who may raise such vessel shall be permitted to bring any merchandise recovered therefrominto the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. Sec. 29. That the works of manufacturers engaged in smelting or refining metals, or both smelting and refining, in the United States may be designated as bonded warehouses under such regulations as the Sec- retary of the Treasury may prescribe : Provided, That such manufac- turers shall first give satisfactory bonds to the Secretary of the Treasury. Ores or metals in any crude form requiring smelting or refining to make them readily available in the arts, imported into the United States to be smelted or refined and intended to be exported in a refined but unmanufactured state, shall, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages or in bulk from the vessel or other vehicle on which they have been imported, or from the bonded ware- house in which the same may be, into the bonded warehouse in which such smelting or refining, or both, may be carried on, for the purpose of being smelted or refined, or both, without payment of duties thereon, and may there be smelted or refined, together with other metals of home or foreign production : Provided, That each day a quantity of refined metal equal to ninety per centum of the amount of imported metal smelted or refined that day shall be set aside, and such metal so set aside shall not be taken from said works except for transportation to another bonded warehouse or for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of importation, and the name of vessel or other vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as sufficient evidence of the exportation of the metal, or it may be removed under such regulations as the Secretary of the Treasury may prescribe, upon entry and payment of duties, for domestic consump- tion, and the exportation of the ninety per centum of metals hereinbe- fore provided for shall entitle the ores and metals imported under the provisions of this section to admission without payment of the duties thereon : Provided further, That in respect to lead ores imported 170 under the provisions of this section the refined metal set aside shall either be reexported or the regular duties paid thereon within sis months from the date of the receipt of the ore. All labor performed and serv- ices rendered under these regulations shall be under the supervision of an offlcer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer. Sec. 30, That where imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provided, That when the articles exported are made in part from domestic materials the imported materials, or the parts of the articles made from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to tlae person to whom such manufacturer, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall prescribe. Sec. 31. That all goods, wares, articles, and merchandise manufac- tured wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision. Sec. 32. That sections seven and eleven of the Act entitled "An Act to simplify the laws in relation to the collection of the revenues," approved June tenth, eighteen hundred and ninety, be, and the same are hereby, amended so as to read as follows : Sec. 7. That the owner, consignee, or agent of any imported mer- chandise which has been actually purchased may, at the time wlien he shall make and verify his written entry of such merchandise, but not afterwards, make such addition in the entry to the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been imported; but no such addition shall be made upon entry to the invoice value of any imported merchandise obtained otherwise than by actual purchase; and the col- lector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised; and if the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry, there shall be levied^ collected^ and paid, in addition to the duties imposed by 171 law on such merchandise, an additional duty of one per centum of the total appraised value thereof for each one per centum that such appraised value exceeds the value declared in the entry, but the addi- tional duties shall only apply to the particular article or articles in each invoice that are so undervalued, and shall be limited to tifty per centum of the appraised value of such article or articles. Such addi- tional duties shall not be construed to be penal, and shall not be remitted, nor payment thereof in any way avoided, except in cases arising from a manifest clerical error, nor shall they be refunded in case of exportation of the merchandise, or on any other account, nor shall they be subject to the benefit of drawback: Provided, That if the appraised value of any merchandise shall exceed tbe value declared in the entry by more than fifty per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise and proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding that may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of j)roof shall be on the claimant to rebut the same and forfeiture shall be adjudged unless he shall rebut such ijre- sumption of fraudulent intent by sufficient evidence. Tbe forfeiture provided for in this section shall apply to the whole of tbe merchandise or the value thereof in the case or package containing the particular article or articles in each invoice which are undervalued: Provided, further, That all additional duties, penalties or forfeitures applicable to merchandise entered by a duly certified invoice, shall be alike appli cable to merchandise entered by a pro forma invoice or statement in the form of an invoice, and no forfeiture or disability of any kind, incurred under the provisions of this section shall be remitted or miti- gated by the Secretary of the Treasury. The duty shall not, however, be assessed in any case upon an amount less than the invoice or entered value. Sec. 11. That, when the actual market value as defined by law, of any article of imported merchandise, wholly or partly manufactured and subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be otherwise ascertained to the satisfaction of tlie appraising ofScer, such offlcer shall use all available means in his power to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manufacture ; such cost of production to include the cost of materials and of fabrication, all general expenses covering each and every outlay of whatsoever nature incident to such production, together with the expense of pre- paring and putting up such merchandise ready for shipment, and an addition of not less than eight nor more than fifty per centum upon the total cost as thus ascertained; and in no case shall such merchandise be appraised upon original appraisal or reappraisement at less tban the total cost of production as thus ascertained. It shall be lawful for appraising officers, in determining the dutiable value of such merchan- dise to take into consideration the wholesale price at wbich such or similar merchandise is sold or offered for sale in the United States, due allowance being made for estimated duties thereon, the cost of trans- portation, insurance, and other necessary expenses from the place of shipment to the United States, and a reasonable commission,if any has been paid, not exceeding six per centum. , . , ^ ^ „ . ^ ^ , Sec 33. That on and after the day when this Act shall go into etlect all goods, wares, and merchandise previously imported, for which no 172 entry has been made, and all goods, wares, and merchandise previously entered without payment -of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded ware- house, said duties shall be levied and coflected upon the weight of such merchandise at the time of its entry. Sec. 34. That sections one to twenty-four, both inclusive, of an Act entitled "An Act to reduce taxation, to provide revenue for the Gov- ernment, and for other purposes," which became a law on the twenty- eighth day of August, eighteen hundred and ninety-four, and all acts and parts of acts inconsistent with the provisions of this Act are hereby repealed, said repeal to take effect on and after the passage of this Act, but the repeal of existing laws or modifications thereof em- braced in this Act shall not affect any act done, or any right accru- ing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications ; but all rights and liabili- ties under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or pun- ished in the same manner and with the same effect as if this Act had not been passed. All Acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act may be commenced and prosecuted within the same time and with the same effect as if this Act had not been passed: And provided further, That nothing in this Act shall be construed to repeal the provisions of section three thousand and fifty-eight of the Revised Statutes as amended by the Act approved February twenty-third, eighteen hun- dred and eighty seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon : And prorided further, That nothing in this Act shall be construed to repeal or in any manner affect the sections numbered seventy-three, seventy-four, seventy-five, seventy-six, andseventy-seven of an Act entitled "An Act to reduce taxation, to provide revenue for the Government, and for other purposes," which became a law on the twenty-eighth day of August, eighteen hundred and ninety-four. Approved, July 24, 1897. lE^DEX TO TAEIFF/ July 24, 1897. A. Paragraph. Abortion, articles for caus- ing, importation prohib- ited sees. 16, 17, IS Absinthe 292 Acetate, lead GO Acetic acid 1 Acids : acetic 1 arsenic 464 aisenious 464 benzoic 464 boracic 1 carbolic 464 chromic 1 citric 1 fluoric 464 gallic - 1 hydrochloric 464 lactic 1 muriatic 464 nitric 464 nitro-picric 464 not specially provided for. 1 oxalic 464 phosphoric 464 phthalic 464 picric 464 prussic 464 pyroligenous 1 ricinoleic - 32 salicylic - 1 silicic 464 sulpho-ricinoleic 32 sulphuric 1, 675 tannic 1 tartaric 1 valerianic 464 Aconite 465 Acorns 283,466 Administrative act amend- ed sec. 32 Paragraph. Agate buttons 414 Agate, manufactures of 115 Agates 467 Agricultural drills 460 Agriculture, Department of, seeds, etc., for 640 Alabaster, manufactures of. . 115 Albata 174 Albumen 245, 468 Albumenized paper 398 Albums : autograph 404 photograph 404 scrap 404 Alcohol, amylic 38 Alcoholic compounds 2 preparations, medicinal 67 perfumery 2 Ale 297 Ale, ginger 300 Alizarin assistant 32 Alizarin : artificial 469 dyes from -. 469 ^ natural 469 Alkalies 3, 73 Alkaline silicate 79 Alkaloids 3 of cinchona bark 647 opium 43 Alloys : aluminum 172 nickel , 185 used as substitutes for steel 135 Almond oil 626 Almonds 269 Alpaca, hair of 348, 350, 356 Althea root 611 Alum 4: cake 4 I For articles specified in reciprocity sections 3 and i, see page 219. 173 174 Alum — Continued. Paragraph. crystals 4 ground 4 patent 4 Alumina : hydrate of 4 sulphate of 4 Aluminous cake ... - 4 Aluminum 172 alloys of 172 in crude form 172 in leaf 175 in plates, sheets, bars, and rods 172 manufactures of 193 Amber 470 gum 470 manufactures of 448 oil 626 Ambergris 471 oil, crude and rectified 626 Amberoid 470 American : artists, works of 703 fisheries, products of 626 goods exported and re- turned 483 goods exported and re- turned, internal-revenue tax on sec. 27 vessels built for foreign ownership, or for foreign trade sec. 12 vessels, coal stores of 523 Ammonia: carbonate of 5 muriate of 5 sulphate of 5 Amylic alcohol 38 Anatomy, preparations of. . . 663 Anchors or parts of 127 Anchovies 258 Andirons 148 Angora goat, hair of . 350, 350 Angles, iron and steel 125 Anhydrous boracic acid 11 Aniline : arseniate of 480 oil - 626 salts 472 Animal bladders, integu- ments, and intestines 496 Animal carbon 499 Animals 218, 219,220,221,222,473,474 for breeding purposes . 473 exhibition, etc 471 Animals — Continued. Paragraph. for immigrants 474 racing 474 hair of 348, 350, 351, 356, 357, 358, 359, 304, 430, 571 integuments and intestines of 496 live 218-222 teams of 474 wild, for exhibition, etc . . . 474 Anise oil 626 seed 656 seed oil 626 Annatto, and extracts of 475 Anthoss oil 626 Anthracite coal 523 Antifriction ball ibrgings. . . 127 Antimony : metal 173 ore 476 regulus of 173 sulphite of, crude 476 Antiquities, for exhibition . 702 Anvils 142 Apatite 477 Apparatus : philosophical 038, 701 platinum 642 scientific 638, 701 Apparel : theatrical 645 wearing, of passengers 697 wearing, embroidered 339, 370, 390 Apples 262 Applications, toilet 70 Appliqued articles . . 312, 339, 390 Appraisement of value sec. 32 Aqueous extract of opium . . 43 Argols, crude and partly re- fined 6 Argentine 174 Arms: fire 157, 158 side 154 Aromatic seeds 20, 548 Arrack : 292 Arrowroot 478 Arseniate: of aniline 48O of soda 78 Arsenic, and sulphide of 479 Arsenic or arsenious acid . . . 464 Art: - educational stops 481 squares, made of carpeting of wool 382 175 Art Continued. Paragrapli. works of 701, 702, 703 works of American artists abroad 703 Articles : cast iron 147, 148, 150 composed of eartliy or min- eral substances 97 composed of two or more materials sec. 7 domestic growth, manufac- ture, or production 483 drawback on sec. 30 for the United States . . 500, 640 glass, cut, engraved, etc. . . 100 illustrating the progress of the arts, sciences, etc. . . 702 in a crude state, for dyeing or tanning, n. s. p. f 482 of an immoral nature. . sees. 16, 17,18 similar in material, quality, etc sec. 7 smokers' 459 unenumerated sec. 6 Artificial : alizarin 469 feathers 425 fruits 425 flowers 425 grains 425 leaves 425 mineral waters 301 stems 425 sulphate of barytes 46 sulphate of lime 46 Artists : American, works of 703 Colors and paints 58 knives 155 Arts: collections in illustration of the progress of the 702 models of invention and other improvements in . 616 Asafetida 486 Asbestos : manufactures of 448 unmanufactured 484 Ash, soda 78 Ashes 485 beet root 485 bone - 499 lye of wood 485 Asphalt, limestone-rock 93 Asphaltuni 93 Aspic oil ' 626 j Paragraph. i Attar of roses, oil of 626 Assistant, alizarin 32 Aubusson carpets 372 rugs 379 Autograph albums 404 Axjes 143 tJars 143 blanks • 143 fitted in wheels 143, 171 forgiugs for 143 iron or steel 143 parts of 143 Axminster carpets 372 rugs 379 Azaleas 251 B. Back saws 168 Bacon and hams 273 Bagatelle balls 417 Bagging: for cotton 344 waste 632 Bags: domestic, returned 483 gunny, old, for paper stock . 632 jute 313 Ball forgiugs, antifriction . . . 127 Balls: bagatelle 417 billiard 417 chess 417 pool 417 Balm of Gilead 487 Balsams 20, 518 Bamboo 700 Band iron or steel. . . 128, 129, 132 Band leather 438 Band saws 16S Bandings 320 silk 389 wool - 371 Bands, cotton, flax or other vegetable fiber 339 Bar iron 123 Bar tin 683 Barks: cinchona 488 alkaloids or salts of 647 cork 416 drugs 20, 548 hemlock, extracts of 22 Barley - 223 hulled 225 176 Barley — Continued. Paragraph. malt 224 patent 225 pearled 225 Barrel buttons, wool 371 Barrel hoops, iron or steel . . 128 Barrels : containing oranges, limes, and lemons 205 domestic, returned 483 empty 204 for shot guns, rough bored . 658 Bars 135 axle 143 copper 532 iron, rolled or hammered . . 124 lead 182 platina 641 railway 130 splice 130 Baryta 44 carbonate of 489 sulphate of 44 Barytes earth 44 manufactured : 44 unmanufactured 44 Basic slag 121 Basswood lumber 195 Bauxite or beauxite 4, 93 Bay rum 294, 296 Bay water 294, 296 Beaded silk goods 390 Beads 408 articles composed wholly or in part of. . - 408 Beams 125 bulb 125 deck 125 iron or steel 125 Bean seed 656 Beans 240, 241 castor 254 drugs 20, 548 ground, or peanuts 271 prepared, etc 241 tonquin, tonqua, or tonka. 685 Beauxite 4, 93 Beds: carpeting sides of 382 curled hair fcr 430 Bed sets 339,340 Beef, fresh 274 Beer 297 coloring for 18 gin ger 300 Beeswax 490 Paragraph. Beet-root ashes 485 Beet, sugar seed 656 Bell metal and bells, broken . 492 Belting: cotton 320 leather 438 silk 389 wool 371 Benzaldehyde 524 Benzidin 524 Benzoic acid 464 Benzol , 524 Bergamot, oil of 626 Benzyl chloride 524 Berlin blue 45 rugs 379 Berries 262 cranberries 262 desiccated 262 dried 262, 559 drugs 20, 648 evaporated 262 green 559 ripe 559 Beverages, spiritubas 292-293 other 300 Bibulous paper 397 Bicarbonate of soda 73 Bichromate of potash 62 soda 74 Billets, iron or steel 124, 135 Billiard balls 417 Billiard chalk 13 Binding twine 491 Bindings: cotton 320 silk 389 wool 371 Binitrotoluol 524 Binitrobenzol 524 Birds 493, 494 dressed and finished 425 eggs 549 skins, with feathers 425 stuffed, not suitable for millinery ornaments 493 Bismuth 495 Bisque ware 95, 96 Bitters 292, 296 Bitumen 93 Bituminous coal 415 Black, bone 47 copper 534 ivory, bone, or vegetable. . 47 lamp _ . 47 177 Black, bone — Cont'd. Paragraph. oxide of tin 683 plush, hatters' 46L salts 644 sheet iron and steel 131 taggers iron and steel 134 Blacking of all kinds 7 Blacksmiths' hammers and sledges 144 Bladders : crude 496 flsh, prepared 23 manufactures of 448 Blades, knife 153 Blanc tixe 46 Blank books 403 Blankets, wool 367 Blanks: axle 143 bolt 145 button 414 for railway tires 171 hinge 145 Blasting caps 424 Bleaching powder 8 Blocks : last, gun, wagon, oar, head- ing, and all like 200, 699 lead 182 marble 114 onyx 114 zinc 192 Blood, dried 245, 497 Blooms : iron or steel 124 for railway tires 171 Blue: Berlin 45 Chinese 45 coGtainingferro-cyanide of iron 45 Prussian 45 ultramarine 52 vitriol 9 wash 52 Boards, planks, and deals sawed 198 Bockings 380 Bodkins 165 Boiler tubes, pipes, flues, or stays 153 plate, iron or steel . . - 126 Bologna sausages 655 Bolt blanks 145 3413 12 Paragraph. Bolting cloths for milling use. 498 Bolts: iron or steel 145 shingle, handle 699 heading and stave 200 Bond paper 401 Bonded manufacturing ware- houses sec. 15 Bonded warehouses: for smelting and refining metals sec. 29 removal of opium from .... 43 withdrawals from . sec. 14, 15, 33 Bone: ash 499 bagatelle balls 417 billiard balls - 417 black 47 buttons 414 casings, cotton 320 casings, silk 389 char 10 chess balls 417 chessmen 417 cuttle flsh 543 dice 417 draughts 417 dust or animal carbon .... 499 manufactures of 449 pool balls - 417 Bones, crude 499 Bonnet and hat pins 188 Bonnet wire 137 Bonnet braids, plaits, and laces 409 Bonnets 409, 432 Bookbinders' calfskins 438 Booklets, lithographic 400 Books 403, 500-504 blank books, all kinds 403 professional G3, 569 paris 59 Grindstones, finished or un- finished 119 Ground alum i beans or peanuts . . . 271 bones 199 chalk 13 chicory root 280 mustard 287 plaster of paris 91 sumac 85 Guano 569 Gum: amber or amberoid 470 British 286 resin 20, 548 shellac 592 substitute or dextrine 286 Gums: advanced 20 crude 548 Gun-barrel molds 135 barrels 158 for shot guns. . . 658 blocks 699 powder 422 wads 428 Gunny cloth and bags 344 old, for paper stock 632 Guns,shot 157,158 Gutta-percha, manufactures of 450 crude 570 Gut: cat 448, 517 whip 448, 517 worm 448, 517 Gypsum, ground and uu- grouud 91 H. Hackled flax 325 hemp 327 Hair: advanced beyond the washed or scoured con- dition 364 Hair — Continued. Paragraph. alpaca 348, 350, 356 Angora goat 350, 356 animals' 348, 350, 350 canjels' . . . 348, 350, 350, 358, 350 cattle 571 cloth 431 curled 430 goat 348 horse 571 human 429 cleaned or drawn 429 human, manufactures of. . 450 raw, unclean ed 571 manul^actures of {see Wool- en) 363-383 on the skin 360 pencils 410 pins 188 preparations and applica- tions for the . - 70 press cloth 431 Russian camel's 351 seating 431 wood sticks 700 Half hose, cotton 317, 318 Halibut 261 Hammered iron or steel 124 Hammer molds 135 Hammers, blacksmiths' 144 Hams 273 Handkerchiefs : cotton 312 embroidered 339 hemp 345 lace 339 silk 388 Handlebolts 699 Handles for curling stones. . 540 knives or eras- ers 153,155 parasols or um- brellas 462 Handsaws 168 Hangings, paper 402 Hard rubber, manufactures of 450 Harness, leather 447 loom 320 Harrows - . 460 Harvesters 460 Hassocks made of carpeting 382 Hatbands 389 braids 409 pins 188 wire 137 192 Paragraph. Hats 409, 432 Hatters' irons 148 plush 461 Hawaiian Islands, treaty . . . 209 Hay 246 Head nets 371 Heading bolts - 200 blocks 200 Heads, dolls 418 Healds 320 Healing plasters 69 Hemlock bark, extracts of . . 22 Hemp: articles n. s. p. f 347 bagging for cotton 344 cables and cordage 329 carpets and carpetings 334 cords. 330 coverings for cotton 34 1 "dressed line" 327 hackled 327 hydraulic hose . . - 335 handkerchiefs 345 line of 327 manufactures of 347 mats 334 not hackled 324 New Zealand, binding twine 491 rugs 334 seed 656 seed oil 39 shirting cloth 340 threads 330 tow 327 twine 330 woven fabrics 346 yarns 331 Hemstitched handkerchiefs . 312, 345, 388 Herbs 20, 548 Herring oil 42 Herrings 260 Hewn timber 194 Hide cuttings, raw 572 rope 573 Hides and skins 437 n. s. p. f 664 Hinge blanks 145 Hinges 145 Hoarhound seed 656 Hobnails, wrought 161 Hogsheads, empty 204 Hones 574 Honey , 247 Paragraph. Hoods, braids, etc., for orna- menting ^OJ Hoods, straw, chip, etc 409 fur *32 Hoofs, unmanufactured 575 Hooks and eyes 180 Hoop iron or steel... 128,129,132 Hop poles 699 extract 248 roots 576 Hops 248 Horn buttons 414 manufactures of 449 strips 577 tips 577 Horns, and parts of 577 Horsehair, raw 571 Horserakes - 460 Horseshoe nails 161 Horseshoes, wrought from steel 163 Horses - 220 Hose, cotton 317, 318 Hose, hydraulic 335 House furniture 208 Household efi'ects of persons arriving in the United States 504 Hubs for wheels 200 Human hair 429 manufactures of 450 Hunting knives 155 Hyacinths 251 Hydrate of alumina 4 potash 63 soda or caustic soda 76 Hydraulic cement . 89 hose, linen 335 Hydriodate of potash 64 Hydrochloric acid 464 Hydrographic charts 501 I. Ice 578 Ichthyol oil 626 Imitation mineral waters 301 Imitation precious stones. . . 435 Implements of persons arriv- ing in the United States. 645 Improvements in the arts ... 616 India malacca joints 700 India rubber: articles composed in part of 314, 371j 389, 390 193 India rubber — Cont'd. Paragraph. crude 579 manufactures of 449 milk of 579 scrap or refuse 579 vulcanized, manufactures of 450 India straw mattings 333 Indian corn 227 Indian madder 604 Indigo 580 extracts or pastes of 25 Indicus cocculus 526 Indurated fiber wares 433 Ingots: cogged iron or steel 135 copper 532 for railway ties. 171 platina 641 steel 135 Ingrain — treble 377 three-ply carpets 377 two-ply carpets 378 Ink 26 powders 26 Insects, dried 20, 548 eggs 549 Insertings: cotton or flax 339 silk 390 wool 371 Institutions, books for 503 Instruments — of persons arriving in the United States 645 philosophical and scientific 638 musical and cases for 453 Integuments of animals 496 Intestines 496 Inventions, models of 616 Invoices, additions to make market value sec. 32 must specify character of tobacco 214 lodate of potash 64 Iodide of potash 64 Iodine 27 crude 581 Iodoform 28 Ipecac 582 Iridium 583 Iron: chromate of 620 sulphate of 19 sulphuret of 674 3413 13 Iron or steel : Paragraph. alloys i;!5 anchors 127 andirons 148 angles 125 anvils 142 articles n. s. p. f 193 artists' knives 155 axle bars 143 blanks 143 forgings 143 axles •. 143 fitted in wheels . . . 143, 171 back saws 168 band 128, 129, 132 band steel for making band saws 128 band saws 168 barrel hoops 128 bar 123, 141 bars, railway 130 basic slag 121 beams '. 125 billets 124,135 black taggers 134 blacksmiths' hammers and sledges 144 blades for scissors and shears 153 blades, sword 154 blanks, file 166 blanks for railway wheels. 171 blooms 124 blooms for railway wheels. 171 bodkins 165 boiler or other plate 126 boiler or other tubes, pipes, flues, or stays 152 bolt blanks 145 bolts 145 bonnet pins 188 wire 137 brads , 164 bread knives » 155 budding knives 153 buckles, trousers 412 building forms 125 bulb beams 125 butchers' knives 155 butter knives 155 card clothing 146 car-truck channels 125 carving knives and forks. . 155 cast and malleable 139 cast hollow ware 150 cast-iron pipe 147 194 Iron or steel — Continued. Paragraph, cast-iron plates for stores. 148 vessels 148 castings 148, 149 steel 135 cast scrap 122 chainor chains of all kinds. 151 channels 125 charcoal 124 cheese knives 155 chromate of 520 circular saws 168 clasp knives 153 clock wires 137 cogged ingots 135 cogged ingots for railway wheels 171 coils 124 columns T T 125 cooks' knives 155 corrugated sheets 131 corset clasps 137 steels 137 wire - . ; 137 cotton ties 129 crimped sheets 131 crinoline wire 137 crochet needles 165 crosscut saws 168 crowbars 144 cylindrical furnaces 152 deck and bulb beams 125 die-blocks or blanks 135 drag saws 168 dress steels 137 dross or residuum from burnt pyrites 121 electrotype plates 166 engraved plates 166 erasers 153 fence rods 136 ferro manganese 122 ferro-silicon 122 files, and file blanks 156 fish plates 130 flats, bar iron 123 floats 156 flues, boiler 152 forgings 127 antifriction ball . . 127 for axles 143 forms, building 125 fruit knives 155 furnaces, cylindrical 152 girders 125 gun-barrel molds 135 Iron or steel — Continued. Paragraph. hairpins 188 hammered 123, 124 hammer molds 135 hammers, blacksmiths. . - - 144 hand saws 168 hatters' irons . . . . : 148 hat pins 188 hat wire 137 hinges or hinge blanks. . . 145 hob nails , 161 hoop 128, 129, 132 horseshoe nails 161 horseshoes 163 hunting knives 155 ingots, cogged 135 ingots for railway wheels 171 joists 125 kentledge 122 kitchen knives 1 55 knitting needles 165 knives and forks, table . . . 155 latch needles 165 lithographed plates 166 loops 124 manganese, ferro 122 manganiferous ore 121 manicure knives 153 mill saws 168 shafting 135 mule shoes 163 muskets, muzzle-loading shotguns, and rifles, and parts 157 nail rods 136 nails 160, 161, 162 needle wire 137 needles for knitting or sew- ing machines 165 nuts 163 ore 121 oxshoes 163 painters' knives 155 palette knives 155 parasol ribs and stretchers . 170 penknives 153 piano wire 137 pig 122 Pi'is 188 pipes 147,152 pistols or parts of 158 pit saws 168 plate 120, 131 plates 120, 132, 133, 134, 135, 141, 159, 166 plates, cast 14.3 195 Iron or steel — Continued. Paragrarh. plates, enameled or glazed with vitreous glasses 1 59 plumbers' knives 155 pocketknives 153 posts or parts of 1L!5 pruning knives 153 rails, flat . . .• 130 T 130 railway bars 130 fish plates or splice bars 130 tires or parts of. . . 171 rasps 156 razors and razor blades. . . 153 residuum from burnt py- rites 121 ribs, umbrella and parasol . 170 rifles, sporting 158 rivet rods 136 rivets 167 rods 124, 130, 141 nail 136 rivet, screw, fence, and other 136 rolled 123 round 123, 124 rust, damage from 138 sad irons 148 safety pins 1 88 saw plates 135, 141 saws 168 scissors and shears 153 scrap, cast and wrought . . . 122 steel 122 screw rods 136 screws, wood 169 scroll - 128, 132 sections of columns or posts 125 sewing-machine needles . . 1 65 shafting 135 shapes 124, 135 shawl pins 188 sheets or plates 131-134, 140, 141, 156 n. s. p. f - . 135 shoe knives 155 shoes, horse, mule, or ox. . 163 shotgun barrels 158, 658 shotguns and rifles 158 side arms 154 silicon, ferro 122 skelp 126,131 Iron or steel — Continued. Paragraph. slabs 124 slag, basic 121 sledges, blacksmiths' . . . 144 spiegeleisen 122 spikes, cut 160 spikes, nuts, and washers. 103 splice bars 130 sprigs 164 square 123 stays, boiler 152 steel skelp, sheared and rolled 126 stereotype plates 166 stove plates, cast 148 stretchers and frames foi umbrellas and i)arasoIs. 170 strip steel . - 128 structural shapes 125 swaged steel 135 sword blades 154 swords 154 Trails 130 T T columns 125 table and carving krtwe