CIRCULAR.
1874.
DEPARTMENT NO. 82.              TREASURY DEPARTMENT,
Secretary's Office.                Washington, August 21, 1874.
The attention of collectors and other officers of customs is called to
the annexed verified copy of so much of the act of June 22, 1874, entitled "An act to revise and consolidate the Statutes of the United
States in force on the first day of December, 1873," as relates to the
assessment and collection of duties on imports, and, especially, to the
repealing clauses of this act and the following explanations in regard
thereto:
The act of June 22, 1874, referred to is, by its terms, an authoritative interpretation of the law as it existed on December 1, 1873, and,
in addition, an absolute repeal of all former and other acts whatever,
relative to duties upon imports, from and after June 22, 1874. In its
character as an interpretation and legislative construction of acts in
force December 1, 1873, it is not, however, mandatory as against any
duly-authorized construction prevailing previous to the date of its enactinent. In the absence of such authorized construction holding
adversely, either of the courts or of the Secretary of the Treasury,
its interpretation must be complied with.
After June 22, 1874, however, its requirements are absolute law, to
be enforced upon all importations, without provision for time elapsing
or for the date of being put on shipboard at any foreign port, or any
other condition or reservation whatever.
Although many of the points to be noticed, as regards the practical
effect'of this enactment, have already been explained, it may be well
to cite them, so far as they have been brought to the attention of this
Department. Several clauses of the tariff acts of March 2, 1861, and
July 14, 1862, which were at first supposed to be modified or repealed
by the act of June 30, 1864, and subsequent acts, but which were
revived at various times through decisions of the courts or of this
Deparltment, are decisively excluded from the present act, and therefore cease to have force after the date of its passage. Among these
are, first, the rate of duty on certain descriptions of linens, viz: " Drills,
coatings, brown Hollands, blay linens, damasks," which, being names
or descriptions mentioned in the acts of 1861 and 1862, were not re



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peated in the act of 1864. Also, a class of articles coining under the
general designation of "Manufactures not otherwise provided for, composed of mixed materials in part of cotton, silk, wool, or worsted, hemp,
jute, or flax," the rate of duty imposed by these two acts being thirtyfive per ceutum ad valorem. Many fabrics have remained chargeable
with duty under authority of this clause, but no such classification is
continued in the act of June 22, 1874, all goods formerly so classed
being now charged with duty according to their identity with, or
assimilation to, other defined classes. Section 2499 of said act affords
a general guide to such classification.
Also in regard to several miscellaneous articles, viz: " Argols, other
than crude," which paid variable rates under former decisions, but
which, subsequent to June 22, 1874, pay six cents per pound; also
castile soap, which, after paying duty under the act of 1864 for a long
period, was restored to the rate of duty prescribed by the act of 1861
and 1862. By the present act, the rate preseribed in the act of 1864
alone has force.
Bearing in mind the intention not to repeal or alter any actually
existing law, as properly interpreted on December 1, 1873, it becomes
practicable to interpret the relation which those portions of the act of
June 6, 1872, reducing duties on certain imports ten per centum, have
to other acts as arranged in the text of the present law. As in the act of
1872 the word " herein" applied to all sections of the act, it might be inferred that the same word in the present act has the same range of
application, and that therefore the abatement of ten per centum would
not be allowed on any'" metals or manufactures of metals" enumerated
in the sections subsequent to section 2503 of the present law. But it
was clearly not the intention to change the then-existing law in that
respect, and as the act declares that no inference adverse to the intent
of the law shall be drawn from the position which any section or clause
has toward any other section or clause, officers of the customs are
directed to apply the ten-per-centum reduction to all articles included
in, and not duly excepted from, its application in the act of 1872. This
revision, however, interprets the exception of several items, and includes
in such exception "Books andl other printed matter," the rate of duty
on which has been considered open to doubt in this respect. "Books
and other printed matter" will hereafter pay the prescribed duty without the reduction of ten per centum, but no " metals or manufactures
of metals" entitled to such reduction under the act of 1872 will be
excluded from it under the present law. "Tin in plates or sheets,
terne, and tagger's tin: iron and tin plates galvanized or coated with




any metal by electric batteries; and moisic iron," are, by the act of
1872, excepted from the operation of the ten-per-centum reduction,
and will continue to be so excepted.
Attention is called to section 2499 of the law of June 22, 1874, which
is important as a guide to the construction of other sections and clauses
of the same act. This section declares that "If any non-enumerated
article equally resembles two or more enumerated articles on which
different rates of duty are chargeable, there shall be levied, collected,
and paid on such non-enumerated article the same rate of duty as
is chargeable on the article which it resembles paying the highest
duty; and on all articles manufactured from two or more materials,
the duty shall be assessed at the highest rates at which any of its
component parts may be chargeable."
It may be said, generally, that the associated sections of the several
tariff acts in force December 1, 1873, in regard to standards, samples,
appraisement, custody of merchandise, and other conditions associated with the collection of duties on imported merchandise, are in
no way affected by, or repealed by, the act of June 22, 1874. They
are simply separated from their former connection in the arrangement
adopted in the Revised Statutes.
Secretary.
TITLE SEVENTY-FOUR.-REPEAL PROVISIONS.
SEC. 5595. The foregoing seventy-three titles embrace the statutes
of the United States general and permanent in their nature, in force
on the 1st day of December, 1873, as revised and consolidated by commissioners appointed under an act of Congress, and the same shall be
designated and cited, as the Revised Statutes of The United States.
SEc. 5596. All acts of Congress passed prior to said 1st day of
December 1873, any portion of which is embraced in any section of
said revision, are hereby repealed, and the section applicable thereto
shall be in force in lieu thereof; all parts of such acts not contained in
such revision, having been repealed or superseded by subsequent acts,
or not being general and permanent in their nature: Provided, That
the incorporation into said revision of any general and permanent provision, taken from an act making appropriations, or from an act containing other provisions of a private, local, or temporary character,
shall not repeal, or in any way affect any appropriation, or any provision of a private, local or temporary character, contained in any of
said acts, but the same shall remain in force; and all acts of Congress




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passed prior to said last named day no part of which are embraced in
said revision, shall not be affected or changed by its enactment.
SEC. 5597. The repeal of the several acts embraced in said revision,
shall not affect any act done, or any right accruing or accrued, or any
suit or proceeding had or commenced in any civil cause before the said
repeal, but all rights and liabilities under said acts shall continue, and
may be enforced in the same manner, as if said repeal had not been
made; nor shall said repeal, in any manner affect the right to any
office, or change the term or tenure thereof.
SEC. 5598. All offenses comlmitted, and all penalties or forfeiture~
incurred under any statute embraced in said revision prior to said
repeal, may be prosecuted and punished in the same manner and with
the same effect, as if said repeal had not been made.
SEC. 5599. 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 said revision and covered by
said repeal, shall not be affected thereby, but all suits, proceedings or
prosecutions, whether civil or criminal, for causes arising, or acts done
or committed prior to said repeal, may be commenced and prosecuted
within the same time as if said repeal had not been made.
SEC. 5600. The arrangement and classification of the several sections
of the revision have been made for the purpose of a more convenient
and orderly arrangement of the same, and therefore no inference or
presumption of a legislative construction is to be drawn by reason of
the title, under which any particular section is placed.
SEC. 5601. The enactment of the said revision is not to afifect or repeal any act of Congress passed since the 1st day of December 1873,
and all acts passed since that (late are to have full effect as if passed
after the enactment of this revision, and so far as such acts vary from,
or conflict with any provision contained in said revision, they are to
have effect as subsequent statutes, and as repealing any portion of the
revision inconsistent therewith.




TITLE XXXIII.
DUTIES UPON IMPORTS.
SEC. 2491. 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 repre-'sentation, 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. No invoice or package whatever, or any part
of one, in which any such articles are contained shall be admitted to
entry; and all invoices and packages whereof any such articles shall
compose a part are liable to be proceeded against, seized, and forfeited
by due course of law. All such prohibited articles in the course of importation shall be detained by the officer of customs, and proceedings
taken against the same as prescribed in the following section: 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. 2492. 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 preceding section 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 Constitution, a
warrant directed to the marshal, or any deputy marshal, in the proper
district, directing him to search for, seize, and take possession of any
such article or thing hereinbefore mentioned, and to make due and immediate return thereof, to the end that the same may be condemned and
destroyed by proceedings, which shall be conducted in the same manner
as other proceedings in case of municipal seizure, and with the same right
of appeal or writ of error.
SEC. 2493. 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 countries, whenever the Secretary of the Treasury shall officially determine, and give
public notice thereof, that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle
of the United States; and the Secretary of the Treasuryis hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this law into effect, or to suspend the same
as therein provided, and to send copies thereof to the proper officers in
the United States, and to such officers or agents of the United States
in foreign countries as he shall judge necessary.
SEC. 2494. The President of the United States, whenever in his judgment the importation of neat cattle and the hides of neat cattle may be
made without danger of the introduction or spread of contagious or in
fectious disease among the cattle of the United States, may, by proclamation, declare the provisions of the preceding section to be inoperaI




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tive, and the same shall be afterward inoperative and of no effect from
and after thirty days from the date of said proclamation.
SEC. 2495. Any person convicted of a willful violation of any of the
provisions of the two preceding sections, shall be fined not exceeding
five hundred dollars, or imprisoned not exceeding one year, or both, in
the discretion of the court.
SEC. 2496. No watches, watch-cases, watch-movements, or parts of
watch-movements, of foreign manufacture, which shall copy or simulate
the name or trade-mark of any domestic manufacturer, shall be admitted
to entry at the custom-houses of the United States, unless such domestic manufacturer is the importer of the same. And in order to aid the
officers of the customs in enforcing this prohibition, any domestic manufacturer of watches who has adopted trade-marks may require his name
and residerfee and a description of his trade-marks to be recorded in
books which shall be kept for that purpose in the Department of the
Treasury, under such regulations as the Secretary of the Treasury shall
prescribe, and may furnish to the Department fac-siiniles of such trademarks; and thereupon the Secretary of the Treasury shall cause one or
more copies of the same to be transmitted to each collector or other
proper officer of the customs.
SEC. 2497. No goods, wares, or merchandise, unless in cases provided
for by treaty, shall be imported into the United States from any foreign
port or place. except in vessels of the United States, or in such foreign
vessels as truly and wholly belong to the citizens or subjects of that
country of which the goods are the growth, 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 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. 2498. 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. 2499. There shall be levied, collected, and paid, on each and
every non-enumerated article which bears a similitude, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Title, as chargeable with duty, the same rate of
duty which is levied and charged on the enumerated article which it
most resembles in any of the particulars before mentioned; and if any
non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are chargeable, there shall be
levied, collected, and paid, on such non-enumerated article, the same
rate of duty as is chargeable on the article which it resembles payink
the highest duty; and on all articles manufactured from two or more
materials, the duty shall be assessed at the highest rates at which any
of its component parts may be chargeable.
SEC. 2500. Upon the re-importation of articles once exported, of the
growth, product, or manufaicture 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, col



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lected, and paid a duty equal to the tax imposed by the internal-revenue
laws upon such articles.
SEC. 2501. There shall be levied, collected, and paid on all goods,
wares, and merchandise of the growth or produce of the countries east
of the Cape of Good Hope, (except wool, raw cotton, and raw silk, as
reeled from the cocoon, or not further advanced than tram, thrown, or
organzine,) when imported from places west of the Cape of Good Hope,
a duty of ten per centum ad valorem in addition to the duties imposed
on any such article when imported directly from the place or places of
their growth or production.
SEC. 2502. 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, and 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, byltreaty or any act of Congress, 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. 2503. There shall be levied, collected, and paid upon all articles
mentioned in the schedules contained in the next section, imported from
foreign countries, the rates of duty which are by the schedules respectively prescribed: Provided, That on the goods, wares, and merchandise
in this section enumerated and provided for, imported from foreign
countries, there shall be levied, collected, and paid only ninety per
centum of the several duties and rates of duty imposed by the said
schedules upon said articles severally, that is to say:
On all manufactures of cotton of which cotton is the component part
of chief value.
On all wools, hair of the alpaca, goat, and other animals, and all manufactures wholly or in part of wool or hair of the alpaca and other like
animals, except umbrellas, parasols, and sun-shades covered with silk
or alpaca.
On all iron and steel, and on all manufactures of iron and steel, of
which such metals or either of them shall be the component part of
chief value, excepting cotton-machinery.
On all metals not herein otherwise provided for, and on all manufactures of metals of which either of them is the component part of chief
value, excepting percussion-caps, watches, jewelry, and other articles
of ornament: Provided, That all wire rope and wire strand or chain made
of iton wire, either bright, coppered, galvanized, or coated with other
metals, shall pay the same rate of duty that is now levied on the iron
wire of which said rope or strand or chain is made; and all wire rope,
and wire strand or chain made of steel wire, either bright, coppered,
galvanized, or coated with other metals, shall pay the same rate of duty
that is now levied on the steel wire of which said rope or strand or chain
is made.
On all paper, and manufactures of paper, excepting unsized printingpaper, books and other printed matter, and excepting sized or glued
paper suitable only for printing paper.
On all manufactures of India rubber, gutta percha, or straw, and on
oil-cloths of all descriptions.
On glass and glass ware, and on unwrought pipe-clay, fine clay, and
fullers' earth.
On all leather not otherwise herein provided for, and on ali manufac



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tures of skins, bone, ivory, horn, and leather, except gloves and mittens, and of which either of said articles is the conmponent part of chief
value; and on liquorice-paste or liquorice juice.
SCHEDULE A.-COTTON AND COTTON GOODS.
SEC. 2504. On all manufactures of cotton (except jeans, denims, drillings,
bed-tickings, ginghams, plaids, cottonades, pantaloon stuff, and goods
of like description) not bleached, colored, stained, painted, or printed,
and not exceeding one hundred threads to the square inch, counting the
warp and filling, and exceeding in weight five ounces per square yard,
five cents per square yard; if bleached, five cents and a half per square
yard; if colored, stained, painted, or printed, five cents and a half per
square yard, and in addition thereto, ten per centum ad valorem.
On finer and lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, unbleached, five cents per square yard; if bleached, five and a half cents
per square yard; if colored, stained, painted, or printed, five and a half
cents per square yard, and, in addition thereto, twenty per centum ad
valorem.
On goods of like description, exceeding two hundred threads to the
square inch, counting the warp and filling, unbleached, five cents per
square yard; if bleached, five and a half cents per square yard; if colored, stained, painted, or printed, five and a half cents per square yard,
and, in addition thereto, twenty per centum ad valorem.
On cotton jeans, denims, drillings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuffs, and goods of like description, or for similar
use, if unbleached, and not exceeding one hundred threads to the square
inch, counting the warp and filling, and exceeding five ounces to the
square yard, six cents per square yard; if bleached, six cents and a
half per square yard; if colored, stained, painted, or printed, six cents
and a half per square yard, and, in addition thereto, ten per centumr ad
valorem;
On finer, or lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, six cents per square yard; if bleached, six and a half cents
per square yard; if colored, stained, painted, or printed, six and a half
cents per square yard, and, in addition thereto, fifteen per centurn ad
valorem;
On goods of lighter description, exceeding two hundred threads to the
sqefare inch, counting the warp and filling, if unbleached, seven cents
per square yard; if bleached, seven and a half cents per square yard;
if colored, stained, painted, or printed, seven and a half cents per square
yard, and, in addition thereto, fifteen per centum ad valoremn: Provided,
-That upon all plain woven cotton goods, not included in the foregoing
schedule, unbleached, valued at over sixteen cents per square yard;
bleached, valued at over twenty cents per square yard; colored, valued
at over twenty-five cents per square yard, and cotton jeans, denims and
drillings, unbleached, valued at over twenty cents per square yard, and
all other cotton goods of every description, the value of which shall exceed twenty-five cents-per square yard, there shall be levied, collected,
and paid a duty of thirty-five per centumn ad valorem: And provided
further,s That no cotton goods having more than two hundred threads
to the square inch, counting the warp and filling, shall be admitted to
a less rate of duty than is provided for goods which are of that number
of threads.




Cotton thread, yarn, warps, or warp-yarn, not wound upon spools,
whether single or advanced beyond the condition of single by twisting
two or more single yarns together, whether on beams or in bundles,
skeins, or cops, or in any other form, valued at not exceeding forty cents
per pound: ten cents per pound; valued at over forty cents per pound
and not exceeding sixty cents per pound: twenty cents per pound; valued at over sixty cents per pound and not exceeding eighty cents
per pound: thirty cents per pound; valued at over eighty cents per
pound: forty cents per pound; and, in addition to such rates of duty,
twenty per centum ad valorem.
Spool-thread of cotton: six cents per dozen spools, containing on
each spool not exceeding one hundred yards of thread, and, in addition
thereto, thirty per centum ad valorem; exceeding one hundred yards
for every additional hundred yards of thread on each spool or fractional
part thereof, in excess of one hundred yards: six cents per dozen, and
thirty-five per centumn ad valorem.
Cotton cords, gimps, and galloons and cotton laces colored: thirtyfive per centum ad valorem.
Cotton shirts and drawers, woven or made on frames, and on all cotton hosiery: thirty-five per centumr ad valorem.
Cotton-velvet: thirty-five per centum ad valorem.
Cotton braids, insertings, lace, trimming, or bobbinet, and all other
manufactures of cotton, not otherwise provided for: thirty-five per
centumn ad valorem.
SCHEDULE B. EARTHS AND EARTHEN WARES.
Brown earthen ware and common stone ware, gas-retorts, stone ware
not ornamented: twenty-five per centum ad valorem.
China?, porcelain, and Parian ware, gilded, ornamented, or decorated
in any manner: fifty per centum ad valorem.
China, porcelain, and Parian ware, plain white, and not decorated in
any manner: forty-five per centum ad valorem; on all other earthen,
stone, or crockery ware, white, glazed, edged, printed, painted, dipped,
or cream-colored, composed of earthy or mineral substances, and not
otherwise provided for: forty per centumr ad valorem.
Stone ware above the capacity of ten gallons: twenty per centum ad
valorem.
Slates, slate-pencils, slate chimney-pieces, mantels, slabs for tables,
and all other manufactures of slate: forty per centum ad valorem. Roofing-slates: thirty-five per centum ad valorem.
Unwrought clay, pipe-clay, fire-clay: five dollars per ton.
Kaoline: five dollars per ton.
Ou fullers' earth: three dollars per ton.
Red and French chalk: twenty per centum ad valorem.
Chalk of all descriptions, not otherwise provided for: twenty-five per
centum ad valorem.
Whiting and Paris-white: one cent per pound.
Whiting ground in oil: two cents per pound.
Paris white ground in oil: one cent and a half per pound.
All plain and mould and press glass not cut, engraved, or painted:
thirty-five per centum ad valorem.
All articles of glass, cut, engraved, painted, colored, printed, stained,
silvered, or gilded, not including plate-glass silvered, or looking-glass
plates: forty per centum ad valorem.
All unpolished cylinder, crown, and common window-glass, not ex



6
ceeding ten by fifteen inches square: one cent and a half per pound;
above that and not exceeding sixteen by twenty-four inches square:
two cents per pound; above that and * exceeding twenty-four by thirty
inches square: two cents and a half per pound; all above that: three
cents per pound.
Cylinder and crown glass, polished, not exceeding ten by fifteen inches
square: two and one-half cents per square foot; above that, and not exceeding sixteen by twenty-four inches square: four cents per square foot;
above that, and not exceeding twenty-tour by thirty inches square: six
cents per square foot; above that, and not exceeding twenty-four by sixty
inches: twenty cents per square foot; all above that: forty cents per
square foot.
Fluted, rolled, or rough plate-glass, not including crown, cylinder, or
common window-glass, not exceeding ten by fifteen inches square: seventy-five cents per one hundred square feet; above that, and not exceeding sixteen by twenty-four inches square: one cent per square foot;
above that, and not exceeding twenty-four by thirty inches square: one
cent and a half per square foot; all above that: two 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.
Cast polished plate-glass, unsilvered, not exceeding ten by fifteen
inches square: three cents per square foot; above that, and 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-five cents per square foot; all above that:
fifty cents per square foot.
Cast polished plate-glass, silvered, or looking-glass plates not exceeding ten by fifteen inches square: four cents per square foot; above that,
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: thirty-five cents per square foot;
all above that: sixty cents per square foot. 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
be liable to pay in addition thereto thirty per centum ad valorem upon
such frames.
qGlass bottles or jars filled with articles not otherwise provided for:
thirty per centum ad valorem.
Porcelain and Bohemian glass, glass crystals for watches, glass pebbles for spectacles, not rough; paintings on glass or glasses, and all
manufactures of glass, or of which glass shall be a component material,
not otherwise provided for, and all glass bottles or jars filled with sweetmeats or preserves, not otherwise provided for: forty per centum ad
valorem.
SCHEDULE C.-HEMP, JUTE, AND FLAX GOODS.
Flax-straw: five dollars per ton.
Flax not hackled or dressed: twenty dollars per ton.
Flax hackled, known as " dressed line:" forty dollars per ton.
Hemp, Manila, and other like substitutes for hemp, not otherwise provided for:. twenty-five dollars per ton.
Tow of flax or hemp: ten dollars per ton.
* Word "not" should be inserted.




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Jute, sunn, and Sisal grass. and other vegetable substances not enumerated, used for cordage: fifteen dollars per ton.
Brown and bleached, linens, ducks, canvas, paddings, cot bottoms,
diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures
of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not otherwise provided for, valued at
thirty cents or less per square yard: thirty-five per centum ad valorem;
valued at above thirty cents per square yard: forty per centumr ad
valorem; flax or linen yarns for carpets, not exceeding number eight
Lea, and valued at twenty-four cents or less per pound: thirty per
centumn ad valorem; flax or linen yarns valued at above twenty-four
cents per pound: thirty-five per centum ad valorem; flax or linen
thread, twine and pack-thread, and all other manufactures of flax, or of
which flax shall be the component material of chief value, not otherwise
provided for: forty per centum ad valorem.
Thread lace and insertings: thirty per centuin ad valorem.
Oa all burlaps, and like manufactures of flax, jute, or hemp, or of
which flax, jute, or hemp shall be the component material of chief value,
excepting such as may be suitable for bagging for cotton: thirty per
centum ad valorem.
Oil-cloth foundations or floor-cloth canvas, made of flax,jute, or hemp,
or of which flax, jute, or hemp shall be the component material of chief
value: forty per centurn ad valorem; gunny-cloth, not bagging, valued
at ten cents or less per square yard, three cents per pound; over ten
cents per square yard, four cents per pound.
On bagging for cotton, or other manufactures, not otherwise herein
provided for, suitable to the uses for which cotton bagging is applied
composed in whole or in part of hemp, jute, flax, gunny-bags, gunny
cloth, or other material, and valued at seven cents or less per square
yard, two cents per pound; valued at over seven cents per square yard,
three cents per pound.
Bags, cotton bags, and bagging, and all other like manufactures, not
herein otherwise provided for, (except bagging for cotton,j composed
wholly or in part of flax, hemp, jute, gunny-cloth, gunny-bags, or other
material: forty per centum ad valorem.
Tarred cables or cordage: three cents per pound.
Untarred Manila cordage: two and a half cents per pound.
All other untarred cordage: three and a half cents per pound.
Hemp yarn: five cents per pound.
Seines: six and a half cents per pound.
Sail-duck or canvas for sails: thirty per centum ad valorem.
Russia and other sheetings of flax or hemp, brown and white: thirtyfive per centum ad valorem.
All other manufactures of hemp, or of which hemp shall be the component material of chief value, not otherwise provided for: thirty per
centum ad valorem.
Grass-cloth: thirty per centumr ad valorem.
Jute yarns: twenty-five per centum ad valorem.
All other manufactures of jute or Sisal-grass, not otherwise provided
for: thirty per centum ad valorem.
SCHEDULE D.-LIQUORS.
Wines imported in casks, containing not more than twenty-two per
centum of acohol, and valued at not exceeding forty cents per gallon:
twenty-five cents per gallon; valued at over forty cents, and not over




8
one dollar per gallon: sixty cents per gallon; valued at over one dollar
per gallon: one dollar per gallon, and, in addition thereto, twenty-five
per centum ad valorem.
Wines of all kinds, imported in bottles, and not otherwise provided
for: the same rate per gallon as wines imported in casks. But all bottles containing one quart or less than one quart, and more than one
pint, shall be held to contain one quart, and all bottles containing one
pint or less shall be held to contain one pint, and shall pay in addition
three cents for each bottle.
Champagne and all other sparkling wines, in bottles, containing each
not more than one quart and more than one pint: six dollars per dozen
bottles; containing not more than one pint each, and more than one-half
pint: three dollars per dozen bottles; containing one-half pint each, or
less: one dollar and fifty cents per dozen bottles; and in bottles containing more than one quart each, shall pay, in addition to six dollars
per dozen bottles, at the rate of two dollars per gallon on the quantity
in excess of one quart per bottle. But any liquors containing more
than twenty-two per centum of alcohol, which shall be entered under
the name of wine, shall be forfeited to the United States. And wines,
brandy, and other spirituous liquors imported in bottles shall be packed
in packages containing not less than one dozen bottles in each package;
and all such bottles shall pay an additional duty of three cents for each
bottle. No allowance shall be made for breakage unless such breakage
is actually ascertained by count, and certified by a custom-house appraiser.
Brandy and on other spirits manufactured or distilled fron grain or
other materials, and not otherwise provided for: two dollars per proofgallon. Each and every gauge or wine gallon of measurement shall be
counted as at least one proof-gallon; and the standard for determining
the proof of brandy and other spirits, and of wine or liquors of any kind
imported, shall be the same as that which is defined in the laws relating
to internal revenue. But any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited
to the United States.
On all compounds or preparations of which distilled spirits is a component part of chief value, there shall be levied a duty not less than that
imposed upon distilled spirits.
Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other
similar spirituous beverages, or bitters containing spirits, and not otherwise provided for: two dollars per proof-gallon.
so 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 no brandy,
spirits, or other spirituous beverages under first proof shall pay a less
rate of duty than fifty per centum ad valorem; and all imitations of
brandy, or spirits, or of wines imported by any names whatever, shall
be subject to the highest rate of duty provided for the genuine articles
respectively intended to be represented, and in no case less than one
dollar per gallon.
Ale, porter, and beer, in bottles: thirty-five cents per gallon; otherwise than in bottles: twenty cents per gallon.
Yermuth: the same duty as on wines of the same cost.
SCHEDULE E.- METALS.
Iron in pigs: seven dollars per ton.
Bar-iron, rolled or hammered, comprising fiats not less than one inch




9
more than six inches wide, nor less than three-eighths of an inch or
more than two inches thick; rounds not less than three-fourths of an inch
nor more than two inches in diameter; and squares not less than threefourths of an inch nor more than two inches square: one centper pound.
Bar iron, rolled or hammered, comprising fiats less than three-eighths
of an inch or more than two inches thick, or less than one inch or more
than six inches wide; rounds less than three-fourths of an. inch or more
than two inches in diameter; and squares less than three-fourths of an
inch or more than two inches square: one cent and one-half per pound.
But 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
rated as iron in bars, and pay a duty accordingly; and none of the above
iron shall pay a less rate of duty than thirty-five per centum ad valorem.
Moisic iron, made from sand ore by one process: fifteen dollars per
ton.
Iron bars for railroads or inclined planes: seventy cents per one hundred pounds.
Boiler or other plate-iron not less than three-sixteenths of an inch in
thickness: one cent and a half per pound.
Boiler and other plate-iron, not otherwise provided for: twenty-five
dollars per ton.
Iron wire, bright, coppered, or tinned, drawn and finished, not more
than one-fourth of an inch in diameter, not less than number sixteen,
wire-gauge: two dollars per one hundred pounds, and in addition thereto
fifteen per centum ad valorem; over number sixteen and not over number
twenty-five, wire-gauge: three dollars and fifty cents per one hundred
pounds, and in addition thereto fifteen per centum ad valorem; over or
finer than number twenty-five, wire-gauge, four dollars per one hundred
pounds, and, in addition thereto, fifteen per centum ad valorem. But
wire covered with cotton, silk, or other material shall pay five cents per
pound in addition to the foregoing rates.
Round iron in coils, three-sixteenths of an inch or less in diameter,
whether coated with metal or not so coated, and all descriptions of iron
wire, and wire of which iron is a component part, not otherwise specifically enumerated and provided for, shall pay the same duty as iron
wire, bright, coppered, or tinned.
Wire spiral furniture springs, manufactured of iron wire: two cents
per pound and fifteen per centum ad valorem.
Smooth or polished sheet-iron, by whatever name designated: three
cents per pound.
Sheet-iron, common or black, not thinner than number twenty, wiregauge: one cent and one-fourth of one cent per pound; thinner than
number twenty and not thinner than number twenty-five, wire-gauge:
one cent and one-half per pound; thinner than number twenty-five,
wire-gauge: one cent and three-fourths of one cent per pound.
All band, hoop, and scroll iron from one-half to six inches in width,
not thinner than one-eighth of an inch: one and one-fourth cents per
pound.
All band, hoop, and scroll iron from one-half to six inches wide, under
one-eighth of an inch in thickness, and not thinner than number twenty,
wire-gauge: one and one-half cents per pound.
All band, hoop, and scroll iron thinner than numnb3r twenty, wiregauge: one and three-fourths cents per pound.
Slit rods: one cent and one-half per pound.
All other descriptions of rolled or hammered iron not otherwise provided for: one cent and one-fourth per pound.




10
All handsaws not over twenty-four inches in length: seventy-five cents
per dozen, and in addition thereto thirty per centam ad valoremn; over
twenty-four inches in length: one dollar per dozen, and in addition
thereto thirty per centum ad valorem.
All back-saws not over ten inches in length: seventy-five cents per
dozen, and in addition thereto thirty per centumr ad valorem; over
ten inches in length: one dollar per dozen, and in addition thereto thirty
per centum ad valorem.
Files, file-blanks, rasps, and floats of all descriptions, not exceeding
ten inches in length: ten cents per pound, and in addition thereto thirty
per centum ad valorem; exceeding ten inches in length: six cents per
pound, and in addition thereto thirty per centumr ad valoremn.
Penknives, jack-knives, and pocket-knives of all kinds: fifty per centum ad valoren.
Sword-blades: thirty-five per centum. ad valorem.
Swords: Forty-five per centum ad valorem.
Needles for knitting or sewing machines: one dollar per thousand,
and in addition thereto thirty-five per centum ad valoren.
Iron squares marked on one side: three cents per pound, and in addition thereto thirty per centum ad valorem; all other squares of iron or
steel: six cents per pound, and thirty per centurnm ad valorem.
All manufactures of steel, or of which steel shall be a component part,
not otherwise provided for: Forty-five per centumn ad valorem. But all
articles of steel partially manufactured, or of which steel shall be a component part, not otherwise provided for, shall pay the same rate of duty
as if wholly manufactured.
Steel railway-bars: one and one-quarter cents per pound.
Railway-bars made in part of steel: one cent per pound. And metal
converted, cast, or made from iron by the Bessemer or pneumatic process, of whatever form or description, shall be classed as steel.
Locomotive-tire, or parts thereof: three cents per pound.
Mill-irons and mill-cranks of wrought-iron, and wrought-iron for ships,
steam-enginles, and locomotives, or parts thereof, weighing each twentyfive pounds or more: two cents per pound.
Anvils and iron cables, or cable chains, or parts thereof: two cents
and a half per pound: Provided, That no chains made of wire or rods,of a diameter less than one-half of one inch, shall be considered a chaincable.
Chains, trace-chains, halter-chains, and fence-chains, made of wire or
rods, not less than one-fourth of one inch in diameter: two cents and a
half per pound; less than one-fourth of one inch in diameter, and not
under number nine, wire-gauge: three cents per pound; under number
nine, wire-gauge: thirty-five per centum ad valorem.
Anchors, or parts thereof: two cents and one-fourth per pound.
Blacksmiths' hammers and sledges, axles, or parts thereof, and malleable iron in castings, not otherwise provided for: two cents and a half
per pound.
Wrought-iron railroad-chairs, and wrought-iron nuts and washers,
ready punched: two cents per pound.
Bed-screws and wrought-iron hinges: two cents and a half per pound.
Wrought board-nails, spikes, rivets, and bolts: two and one-half cents
per pound.
Steam, gas, and water tubes and flues of wrought-iron: three and a
half cents per pound.
Cut nails and spikes: one and a half cents per pound.
Horseshoe-nails: five cents per pound.




11
Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the
thousand: two and one-half cents per thousand; exceeding sixteen
ounces to the thousand: three cents per pound.
Screws, commonly called wood-screws, two inches or over in length:
eight cents per pound; less than two inches in length: eleven cents per
pound.
Screws of any other metal than iron, and all other screws of iron, except wood-screws: thirty-five per centumrn ad valoremn.
Vessels of cast iron, not otherwise provided for, and on andirons, sadirons, tailors' and hatters' irons, stoves and stove-plates, of cast iron:
one and one-half cents per pound.
Cast-iron steam, gas, and water pipe: one and one-half cents per
pound.
Cast-iron butts and hinges: two and a halt cents per pound.
Hollow ware, glazed or tinned: three and one-half cents per pound.
Cast scrap-iron of every description: six dollars per ton.
Wrought scrap-iron of every description: eight dollars per ton. But
nothing shall be deemed scrap-iron except waste or refuse iron that has
been in actual use, and is fit only to be remanufactured.
All other castings of iron, not otherwise provided for: thirty per
centurn ad valorem.
Taggers' iron: thirty per centum ad valorem.
Steel, in ingots, bars, coils, sheets, and steel wire, not less than onefourth of one inch in diameter, valued at seven cents per pound or less:
two cents and one-fourth per pound; valued at above seven cents and
not above eleven cents per pound: three cents per pound; valued at
above eleven cents per pound: three cents and a half per pound, and
ten per centurn ad valorem.
Steel wire less than one-fourth of an inch in diameter and not less
than number sixteen, wire-gauge: two and one-half cents per pound,
and in addition thereto twenty per centurn ad valorem; less or finer
than number sixteen, wire-gauge: three cents per pound, and in addition thereto twenty per centum ad valorem.
Steel, commercially known as crinoline, corset, and hat steel wire:
nine cents per pound and ten per centum ad valorem.
Steel, in any form, not otherwise provided for: thirty per centum ad
valorem: Provided, That no allowance or reduction of duties for partial
loss or damage shall be hereafter made in consequence of rust of iron or
steel or upon the manufactures of iron or steel, except on polished Russia sleet-iron.
Cross-cut saws: ten cents per lineal foot.
On mill, pit, and drag saws, not over nine inches wide: twelve and a
half cents per lineal foot; over nine inches wide: twenty cents per
lineal foot.
Lead in sheets, pipes, or shot: two and three-quarters cents per
pound.
Lead ore: one and a half cents per pound.
Lead in pigs and bars: two cents per pound.
Old scrap-lead, fit only to be remanufactured: one and one-half cents
per pound.
Zinc, spelter, or tutenegue, manufactured in blocks or pigs: one and
one-half cents per pound.
Zinc, spelter, tutenegue in sheets: two and one-quarter cents per
p ound.
Tin in plates or sheets, terne and taggers' tin: fifteen per centum ad
valorem.




12
Iron and tin plates galvanized or coated with any metal by electric
batteries: two cents per pound.
Iron and tin plates galvanized or coated with any metal otherwise
than by electric batteries: two and one-half cents per pound.
Copper imported in the form of ores: three cents on each pound of
fine copper contained therein.
Regulus of copper, and on all black or coarse copper: four cents on
each pound of fine copper contained therein.
Old copper, fit only for remanufacture: four cents per pound.
Copper in plates, bars, ingots, pigs, and in other forms not manufactured or here enumerated: five cents per pound.
Copper in rolled plates called braziers' copper, sheets, rods, pipes, and
copper bottoms, and all manufactures of copper, or of which copper
shall be a component of chief value, not otherwise provided for: fortyfive per centum ad valorem.
Sheathing or yellow metal not wholly of copper, nor wholly nor in
part of iron, ungalvanized, in sheets forty-eight inches long and fourteen,
inches wide, and weighing from fourteen to thirty-four ounces per square
foot: three cents per pound.
Nickel: thirty cents per pound.
Nickel oxide and alloy of nickel with copper: twenty cents per
pound:
Gold-leaf: one dollar and fifty cents per package of five hundred
leaves; silver-leaf: seventy-five cents per package of five hundred
leaves.
Argentine, alabatta, or German silver, unmanufactured: thirty-five
per centum ad valorem.
Brass in bars or pigs, and old brass, fit only to be remanufactured:
fifteen per centum ad valorem.
Dutch and bronze metal in leaf: ten per centunm ad valorem.
Articles not otherwise provided for, made of gold, silver, German
silver, or platina, or of which either of these metals shall be a component part: forty per centumr ad valorem.
Silver-plated metal, in sheets or other form: thirty-five per centum ad
valorem:
Manufactures, articles, vessels, and wares not otherwise provided for,
of brass, iron, lead, pewter, and tin or other metal, (except gold, silver,
platina, copper, and steel,) or of which either of these metals shall be
the component material of chief value: thirty-five per centum ad valorem.
Metals, nnmanufactured, not otherwise provided for: twenty per
centumr ad valorem.
SCHEDULE F.-PROVISIONS.
Beef and pork: one cent per pound.
Hams and bacon: two cents per pound.
Cheese: four cents per pound.
Wheat: twenty cents per bushel.
Butter: four cents per pound.
Lard: two cents per pound.
Rye and barley: fifteen cents per bushel.
Indian corn or maize: ten cents per bushel.
Oats: ten cents per bushel.
Fish: Mackerel, two dollars per barrel; herrings, pickled or salted,
one dollar per barrel; pickled salmon, three dollars per barrel; all




13
other fish pickled, in barrels, one dollar and fifty cents per barrel; all
other foreign-caught fish imported otherwise than in barrels or halfbarrels, or whether fresh, smoked, or dried, salted, or pickled, not otherwise provided for, fifty cents per one hundred pounds.
Salmon, preserved: thirty per centum ad valorem.
Anchovies and sardines, preserved in oil or otherwise: fifty per centum
ad valorem.
Fish preserved in oil, except anchovies and sardines: thirty per centumi
ad valorem.
Corn-meal: ten per centum ad valorem.
Oat-meal: one-half cent per pound.
Rye-flour: ten per centum ad valorem.
Rice: cleaned, two and a half cents per pound; on uncleaned, two
cents per pound.
On paddy: one cent and one-half per pound.
Capers, pickles, and sauces of all kinds, not otherwise provided for:
thirty-five per centum ad valorem.
Catsup: forty per centum ad valorem.
Preserved or condensed milk: twenty per centumr ad valorem.
Potatoes: fifteen cents per bushel.
Vegetables, not otherwise provided for: ten per centum ad valorem.
Prepared vegetables, meats, fish, poultry, and game, sealed or unsealed, in cans or otherwise: thirty-five per centum ad valorem.
Vinegar: ten cents per gallon.
SCHEDULE G.-SUGARS.
Sugar not above number seven, Dutch standard in color: one and
three-quarters cents per pound.
Sugar above number seven, and not above number ten, Dutch standard in color: two cents per pound.
Sugar above number ten, and not above number thirteen, Dutch
standard in color: two and one-quarter cents per pound.
Sugar above number thirteen, and not above number sixteen, Dutch
standard in color: two and three-quarters cents per pound.
Sugar above number sixteen, and not above number twenty, Dutch
standard in color: three and one-quarter cents per pound.
Sugar above number twenty, Dutch standard in color, and on all
refined loaf, lump, crushed, powdered, and granulated sugar: four cents
per pound. But sirup of sugar, sirup of sugar-cane juice, inelado, concentrated nielado, or concentrated jmolasses, entered under the name of
molatses, shall be forfeited to the United States.
Sugar-candy, not colore(l: ten cents per pound.
All other confectionery, not otherwise provided for, made wholly or in
part of sugar, and on sugars after being refined, when tinctured, colored,
or in any way adulterated, valued at thirty cents per pound or less:
fifteen cents per pound.
Confectionery valued above thirty cents per pound, or when sold by
the box, package, or otherwise than by the pound: fifty per centum a
valoremn.
Molasses: five cents per gallon.
Tank-bottoms, sirup of sugar-camwe jlRice, nielado, concentrated melado,
and conceltrated molasses: one and one-half cents per pound.
SCHEDULE l[.-SILKS  AND SILK GOODS.
Silk in the gum not more advanced than singles, tram, and thrown or
organzine: thirty-five per cemitunm ad valorem.




14
Spun silk for filling in skeins or cops; thirty-five per centumr ad
valorem.
Floss-silks: thirty-five per centum ad valorem.
Sewing-silk in the gum or purified: forty per centum ad valorem.
Silk twist, twist composed of mohair and silk: forty per centumrn  ad
valorem.
Dress and piece silks, ribbons, and silk-velvets, or velvets of which
silk is the component material of chief value: sixty per centumr ad
valorem.
Silk vestings, pongees, shawls, scarfs, mantillas, pelerines, handkerchiefs, veils, laces, shirts, drawers, bonnets, hats, caps, turbans, chemisettes, hose, mits, aprons, stockings, gloves, suspenders, watch-chains,
webbing, braids, fringes, galloons, tassels, cords, and trimmings, and
ready-made clothing of silk, or of which silk is a component material of
chief value: sixty per centumn ad valoreIn.
Buttons and ornaments for dresses and outside garments made of
silk, or of which silk is the component material of chief value, and containing no wool, worsted, or goats' hair: fifty per centum ad valorem.
Manufactures of silk, or of which silk is the component material of
chief value, not otherwise provided for: fifty per centurn ad valorem.
SCHEDULE. -SPICES.
Pimento and black, white, and red or cayenfie pepper: five cents per
pound.
Ground pimento and ground pepper of all kinds: ten cents per
pound.
Cinnamon: twenty cents per pound.
Mace: twenty-five cents per pound.
Nutmegs: twenty cents per pound.
Cloves: five cents per pound.
Clove-stems: three cents per pound.
Cassia and cassia vera: ten cents per pound.
Cassia buds and ground cassia: twenty cents per pound.
All other spices: twenty cents per pound; ground or prepared: thirty
cents per pound.
Ginger, ground: three cents per pound.
Ginger, preserved or pickled: thirty-five per centurn ad valoremn.
Essence of ginger: thirty-five per centum ad valorem.
SCHEDULE J.-TOBACCO.
Cigars, cigarettes, and cheroots of all kinds: two dollars and fifty
cents per pound, and, in addition thereto, twenty-five per centum ad
valorem. But paper cigars and cigarettes, including wrappers, shall be
subject to the same duties as are herein imposed upon cigars.
Tobacco in leaf, unmanufactured and not stemmed: thirty-five cents
per pound.
Tobacco-stems: fifteen cents per pound.
Tobacco manufactured, of all descriptions, and stemmed tobacco not
otherwise provided for: fifty cents per pound.
Snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp,
and pickled, scented, or otherwise, of all descriptions: fifty cents per
pound.
Unmanufactured tobacco, not otherwise provided for: thirty per
centum ad valoremn.




15
SCHEDULE K.- WOOD.
Timber, hewn or sawed; timber used in building wharves, and spars:
twenty per centum ad valorem.
Timber, squared or sided, not otherwise provided for: one cent per
cubic foot.
Sawed boards, plank, deals and other lumber of hemlock, whitewood, sycamore, and bass-wood: one dollar per thousand feet, boardmeasure.
All other varieties of sawed lumber: two dollars per thousand feet,
board-measure. But when lumber of any sort is planed or finished. in
addition to the rates herein provided, there shall be levied and paid, for
each side so planed or finished, fifty cents per thousand feet; and if
planed on one side and tongued and grooved, one dollar per thousand
feet; and if planed on two sides and tongued and grooved, one dollar
and fifty cents per thousand feet.
Hubs for wheels, posts, last-blocks, wagon-blocks, oar-blocks, gunblocks, heading-blocks, and all like blocks or sticks, rough-hewn or
sawed only: twenty per centum ad valorem.
Staves for pipes, hogsheads, and other casks: ten per centum ad
valorem.
Staves not otherwise provided for: twenty per centum ad valorem.
Pickets and palings: twenty per centum ad valorem.
Laths: fifteen cents per thousand pieces.
Shingles: thirty-five cents per thousand.
Pine clapboards: two dollars per thousand.
Spruce clapboards: one dollar and fifty cents per thousand.
House or cabinet furniture, in pieces or rough, and not finished: thirty
per centum ad valorem.
Cabinet wares and house furniture, finished: thirty-five per centum
ad valorem.
Casks and barrels, empty, sugar-box shooks, and packing-boxes of
wood, not otherwise provided for: thirty per centum ad valorem.
Manufactures of cedar-wood, granadilla, ebony, mahogany, rose-wood,
and satin-wood: thirty-five per centum ad valorem; manufactures of
wood, or of which wood is the chief component part, not otherwise provided for: thirty-five per centurn ad valorem.
Wood unmanufactured, not otherwise provided for: twenty per centum
ad valorem.
SCHEDULE L.- WOOL AND WOOLEN GOODS.
All wools, hair of the alpaca, goat, and other like animals, shall be
divided for the purpose of fixing the duties to be charged thereon, into
the three following classes:
CLASS 1.- CLOTHING-WOOL.
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 such as have been
heretofore usually imported into the United States from Buenos Ayres,
New Zealand, Australia, Cape of Good Hope, Russia, Great Britain,
Canada, and elsewhere, and also including all wools not hereinafter
described or designated in classes two and three.




16
CLASS 2.- CoMBING-WOOLS.
That is to say, Lelcester, Cotswold, 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 all hair of the alpaca,
goat, and other like animals.
CLASS 3.-CARPET-WOOLS AND OTHERz SIMILAR WOOLS.
Such as Donskoi, native South American, Cordova, Valparaiso, native
Smyrna, and including all such wools of like character as have been
heretofore usually imported into the United States from Turkey, Greece,
Egypt, Syria, and elsewhere. The duty upon wool of the first class
which shall be imported washed, shall be twice the amount of the duty
to which it would be subjected, if imported unwashed.
And the duty upon wool of all classes which shall be imported scoured
shall be three times the duty to which it would be subject if imported
unwashed. And the duty upon wool of the sheep, or hair of the alpaca,
goat, and other like animals, which shall be imported in any other than
the ordinary condition as now and heretofore practiced, or which shall
be changed in its character or condition, 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 would be
otherwise subject.
Wools of the first class, the value whereof at the last port or place
whence exported to the United States, excluding charges in such port,
shall be thirty-two cents or less per pound: ten cents per pound, and, in
addition thereto, eleven per centurn ad valorem. Wools of the same
class, the value whereof at the last port or place whence exported to the
United States, excluding charges in such port, shall exceed thirty-two
cents per pound: twelve cents per pound, and, in addition thereto, ten
per centum ad valorem.
Wools of the second class, and all hair of the alpaca, goat, and other
like animals, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be
thirty-two cents or less per pound: ten cents per pound, and, in addition thereto, eleven per centumrn ad valorem.
Wools of the same class, the value whereof at the last port or place
whence exported to the United States, excluding charges in such port,
shall exceed thirty-two cents per pound: twelve cents per pound, and,
in hddition thereto, ten per centum ad valoremn.
WTools of the third class, the value whereof at the last port or place
whence exported into the United States, excluding charges in such port,
shall be twelve cents or less per pound: three cents per pound.
Wools of the same class, the value whereof at the last port or place
whence exported to the United States, excluding charges in such port,
shall exceed twelve cents per pound: six cents per pound.
Wools on the skin: the same rates as other wools, the quantity and
value to be ascertained under such rules as the Secretary of the Treasury
may prescribe.
Sheep-skins and Angora goat skins, raw or unmanufactured, imported
with the wool on, washed or unwashed: thirty per centum ad valorem
on the skins alone.
Woolen rags, shoddy, mungo, waste, and flocks: twelve cents per
pound.
Woolen cloths, woolen shawls, and all manufactures of wool of every




17
description, made wholly or in part of wool, not herein otherwise provided for: fifty cents per pound, and, in addition thereto, thirty-five per
centumn ad valorem.
Flannels, blankets, hats of wool, knit goods, balmorals, woolen and
worsted yarns, and all manufactures of every description composed
wholly or in part of worsted, the hair of the alpaca, goat, or other like
animals, except such as are composed in part of wool, not otherwise
provided for, valued at not exceeding forty cents per pound: twenty
cents per pound; valued at above forty cents per pound and not exceeding sixty cents per pound: thirty cents per pound; valued at above
sixty cents per pound and not exceeding eighty cents per pound: forty
cents per pound; valued at above eighty cents per pound: fifty cents
per pound; and, in addition thereto, upon all the above-named articles:
thirty-five per centum ad valorem.
Endless belts or felts for paper or printing machines: twenty cents
per pound and thirty-five per centum ad valorem.
Bunting: twenty cents per square yard, and, in addition thereto,
thirty-five per centum ad valorem.
Women's and children's dress-goods and real or imitation Italian cloths,
composed wholly or in part of wool, worsted, the hair of the alpaca,
goat, or other like animals, valued at not exceeding twenty cents per
square yard: six cents per square yard, and, in addition thereto, thirtyfive per centum ad valorem; valued at above twenty cents per square
yard: eight cents per square yard, and, in addition thereto, forty per
centum ad valorem. But on all goods weighing four ounces and over
per square yard, the duty shall be fifty cents per pound, and, in addition thereto, thirty-five per centum ad valorem.
Clothing ready made, and wearing apparel of every description, and
balmoral skirts and skirting, and goods of similar description, or used
for like purposes, composed wholly or in part of wool, worsted, the hair
of the alpaca, goat, or other like animals, made up or manufactured
wholly or in part by the tailor, seamstress, or manufacturer, except knit
goods: fifty cents per pound, and, in addition thereto, forty per centum
ad valorem.
Webbings, beltings, bindings, braids, galloons, fringes, gimps, cords,
cords and tassels, dress-trimmings, head-nets, buttons, or barrel buttons,
or buttons of other forms for tassels or ornaments, wrought by hand or
braided by machinery, made of wool, worsted or mohair, or of which
wool, worsted, or mohair is a component material: fifty cents per pound,
and, ip addition thereto, fifty per centurm ad valorem.
Aubusson and Axminster carpets, and carpets woven whole for rooms:
fifty per centum &td valorem.
Saxony, Wilton, and Tornay velvet carpets, wrought by the Jacquard
machine: seventy cents per square yard, and, in addition thereto, thirty
five per centum ad valorem.
Brussels carpets, wrought by the Jacquard machine: forty-four cents
per square yard, and, in addition thereto, thirty-five per centum ad
valorem.
Patent velvet and tapestry velvet carpets, printed on the. warp or
otherwise: forty cents per square yard, and, in addition thereto, thirty.
five per centum ad valorem.
Tapestry Brussels carpets printed on the warp or otherwise: twenty.
eight cents per square yard, and, in addition thereto, thirty-five per
entumn ad valorem.
Treble ingrain, three-ply, and worsted chain Venetian carpets: sev2 i




18
enteen cents per square yard, and, in addition thereto, thirty-five per
centum ad valorem.
Yarn Venetian and two-ply ingrain carpets: twelve cents per square
yard, and, in addition thereto, thirty-five per centum ad valorem.
Druggets and bockings, printed, colored, or otherwise: twenty-five
cents per square yard, and, in addition t hereto, thirty-five per centurn
ad valorem.
Hemp or jute carpeting: eight cents per square yard.
Carpets and carpetings of wool, flax, or cotton, or parts of either, or
other material not otherwise herein specified: forty per centurn ad valorem. And mats, rugs, screens, covers, hassocks, bedsides, and other
portions of carpets or carpetings shall be subjected to the rate of duty
herein imposed on carpets or carpeting of like character or description,
and the duty on all other mats, (not exclusively of vegetable material,)
screens, hassocks, and rugs, shall be forty-five per centulm ad valorem.
Oil-cloths for floors, stamped, painted, or printed, valued at fifty
cents or less per square yard, thirty-five per centumn ad valorem; valued
at over fifty cents per square yard, and on all other oil-cloth, (except
silk oil-cloth,) and on water-proof cloth, not otherwise provided for,
forty-five per centum ad valorem.
Oil-silk cloth: sixty per centum ad valorem.
SCHEDULE M.-SUNDRIES.
Acetates. —Of ammonia, twenty-five cents per pound; baryta, twentyfive cents per pound; copper, ten cents per pound; iron, twenty-five
cents per pound; lead, brown, five cents per pound; white, ten cents
per pound; lime, twenty-five per centum ad valorem; magnesia, fifty
cents per pound; potassa, twenty-five cents per pound; soda, twentyfive cents per pound; strontia, twenty-five cents per pound; zinc,
twenty-five cents per pound.
Acids. —Acetic, acetous, and pyroligneous of specific gravity of 1.047,
or less, five cents per pound; acetic, acetous, and pyroligneous of
specific gravity over 1.047, thirty cents per pound; benzoic, ten per
centum ad valorem; carbolic, liquid, ten per centum ad valorem; chromic, fifteen per centum ad valoremn; citric, ten cents per pound; gallic,
one dollar per pound; nitric, ten per centum ad valorem; sulphuric,
fuming, (Nordhausen,) one cent per pound; tannic, one dollar per
pound; tartaric, fifteen cents per pound; and all other acids of every
desCription used for medicinal purposes, or in the fine arts, not otherwise provided for, ten per centurn ad valoremn.
Acorn, and dandelion root, raw or prepared, and all other articles
used or intended to be used as coffee or a substitute for coffee, not
otherwise provided for: three cents per pound.
Alabaster and spar ornaments: thirty per centum ad valorem.
Albata, unmanufactured: thirty-five per centurn ad valorem.
Almonds: six cents per pound; shelled: ten cents per pound.
Alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake: sixty cents per one hundred pounds.
Ammonia.-Ammonia, and sulphate and carbonate of ammonia:
twenty per centum ad valorem; sal ammonia and muriate of ammonia:
ten per centum ad valorem.
Animals, live: twenty per centum ad valorem.
Antimony, crude, and regulus of: ten per centum ad valorem.
Argols, (other than crude:) six cents per pound.
Asbestos, manufactured: twenty-five per centum ad valorem.




19
Arrowroot: thirty per centum ad valorem.
Asphaltum: twenty-five per centumn ad valorem.
Assafcetida: twenty per centum ad valorem.
Balsams, used for medicinal purposes, not otherwise provided for:
thirty per centum ad valorem.
Barley, pearl or hulled: one cent per pound.
Barytes, and sulphate of: one-half cent per pound; nitrate of: twenty
per centum ad valorem.
Baskets, and all other articles composed of grass, osier, palm-leaf,
whalebone, or willow, not otherwise provided for: thirty-five per centum ad valorem; composed of straw: thirty-five per centum ad valorem.
Bay-rum or bay-water, whether distilled or compounded: one dollar
per gallon of first proof, and in proportion for any greater strength than
first proof.
All beads and bead ornaments, except amber: fifty per centurn ad
valorem.
Bees-waxs: twenty per centum ad valorem.
Benzoates: thirty per centum ad valorenl.
Billiard-chalk: fifty per centuIn ad valorem.
Black of bone, or ivory drop black: twenty-five per centurn ad valorem.
Blacking of all descriptions: thirty per centumr ad valorem.
Bladders, manufactures of: thirty per centum ad valorem.
Manufactures of bones, horn, ivory, or vegetable ivory: thirty-five
per centurnm ad valorem.
Bonnets, hats, and hoods, for men, women, and children, composed of
chip, grass, palm-leaf, willow, or any other vegetable substance, hair,
whalebone, or other material, not otherwise provided for: forty per
centum ad valorem; composed of straw: forty per centum ad valorem.
Books, periodicals, pamphlets, blank-books, bound or unbound, and
all printed matter, engravings, bound or unbound, illustrated books and
papers, and maps and charts: twenty-five per centum ad valorem.
Borax, refined: ten cents per pound.
Bouillons or cannetille, and metal threads, fild or gespinst: twentyfive per centurn ad valorem.
Brick, fire-brick, and roofing and paving-tile, not otherwise provided
for: twenty per centum ad valorem.
Brimstone, in rolls, or refined: ten dollars per ton.
Bristles: fifteen cents per pound.
Britannia ware: thirty-five per centum ad valorem.
Bronze liquor: ten per centum ad valorem.
Bronze powder: twenty per centum ad valorem.
Brooms of all kinds: thirty-five per centum ad valorem.
Brushes of all kinds: forty per centum ad valorem.
Bulbous roots, not otherwise provided for: thirty per centum ad
valorem.
Burning-fluid: fifty cents per gallon.
Burr-stones, manufactured or bound up into millstones: twenty per
centum ad valorem.
Buttons and button-moulds, not otherwise provided for: thirty per
centum ad valorem.
Calomel: thirty per centum ad valorem.
Camphor, refined: five cents per pound.
Candles and tapers, stearine and adamantine: five cent3 per pound;
spermaceti, paraffine, and wax candles and tapers, pure or mixed: eight




20
cents per pound; all other candles and tapers: two and one-half cents
per pound.
Canes, and sticks for walking, finished or unfinished: thirty-five per
centum ad valorem.
Card-cases, pocket-books, shell-boxes, souvenirs, and all similar articles of whatever material composed: thirty-five per centumrn ad valorem.
Carriages and parts of carriages: thirty-five per centurn ad valorem.
Castor beans or seeds, per bushel of fifty pounds: sixty cents.
Chiccory-root, ground or unground: one cent per pound.
Chiccory-root, burnt or prepared: five cents per pound.
Chloroform: one dollar per pound.
Chocolate: five cents per pound.
Chronometers, box or ship's, and parts thereof: ten per centumn ad
valorem.
Clocks, and parts of clocks: thirty-five per centum ad valorem.
Clothing, ready-made, and wearing apparel of every description, of
whatever material composed, except wool, silk, and linen, made up or
manufactured wholly or in part by the tailor, seamstress, or manufacturer, not otherwise provided for, caps, gloves, leggins, mitts, socks,
stockings, wove shirts and drawers, and all similar articles made on
frames, of whatever material composed, except silk and linen, worn by
men, women, or children, and not otherwise provided for, articles worn
by men, women, or children, of whatever material composed, except
silk and linen, made up, or made wholly or in part by hand, not otherwise provided for: thirty-five per centum ad valorem.
Coach and harness furniture of all kinds, saddlery, coach and harness hardware, silver plated, brass, brass plated or covered, common
tinned, burnished or japanned, not otherwise provided for: thirty-five
per centum ad valorem.
Slack coal or culm, such as will pass through a half-inch screen: forty
cents per ton of twenty-eight bushels, eighty pounds to the bushel;
bituminous coal, and shale: seventy-five cents per ton of twenty-eight
bushels, eighty pounds to the bushel.
Cobalt, oxide of: twenty per centum ad valorem.
Cocoa, prepared or manufactured: two cents per pound.
Coke: twenty-five per centum ad valorem.
Collodion and ethers of all kinds, not otherwise provided for, and
etherial preparations or extracts, fluid: one dollar per pound.
Coloring for brandy: fifty per centum ad valorem.
C6mbs of all kinds: thirty-five per centum ad valorem.
Comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses,
not otherwise provided for: thirty-five per centum ad valorem.
Compositions of glass or paste, when set: thirty per centum ad valorem; when not set: ten per centum ad valorem.
Composition tops for tables, or other articles of furniture: thirty-five
per centum ad valorem.
Copperas, green vitriol, or sulphate of iron: one-half of one cent per
pound.
Coral, cut or manufactured: thirty per centurn ad valorem.
Corks and cork-bark, manufactured: thirty per centum ad valorem.
Corsets, or manufactured cloth, woven or made in patterns of such
size, shape, and form, or cut in such manner as to be fit for corsets,
when valued at six dollars per dozen or less: two dollars per dozen;
when valued over six dollars per dozen: thirty-five per centum ad valorem.




21
Court-plaster: thirty-five per centum ad valorem.
Crayons of all kinds: thirty per centum ad valorem.
Cream tartar: ten cents per pound.
Cutlery of all kinds: thirty-five per centum ad valorem.
Currants, Zante, or other: one cent per pound.
Dates and prunes: one cent per pound.
Dolls: thirty-five per centum ad valorem.
Dried pulp: twenty per centum ad valorem.
Drugs, medicinal and other, crude, not otherwise provided for: twenty
per centum ad valorem.
Embroidery.-Manufactures of cotton, linen or silk, if.embroidered or
tamboured, in the loom or otherwise, by machinery or with the needle,
or other process, not otherwise provided for: thirty-five per centum ad
valorem; articles embroidered with gold and silver or other metal:
thirty-five per centum ad valorem.
Emery-grains: two cents per pound; emery-ore: six dollars per ton.
Emery, manufactured, ground, or pulverized, one cent per pound.
Encaustic tiles: thirty-five per centum ad valorem.
Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of
gold, silver, or other metal: thirty-five per centam ad valorem.
Essences, extracts, toilet-waters, cosmetics, hair-oils, pomades, hairdressings, hair-restoratives, hair-dyes, tooth-washes, dentifrice, toothpastes, aromatic cachous, or other perfumeries or cosmetics, by whatsoever name or names known, used or applied as perfumes or applications to the hair, mouth, or skin: fifty per centum ad valorem; colognewater and other perfumery, of which alcohol forms the principal ingredient: three dollars per gallon, and fifty per centum ad valorem; rum
essence or oil, and bay-rum essence or oil: fifty cents per ounce.
Eyelets of every description: six cents per thousand.
Fans and fire-screens of every description, except common palmleaf fans, of whatever material composed: thirty-five per centum ad
valorem.
Feathers: ostrich, vulture, cock, and other ornamental, crude or not
dressed, colored or manufactured: twenty-five per centum ad valorem;
when dressed, colored, or manufactured: fifty per centum ad valorem.
Artificial and ornamental feathers and flowers, or parts thereof, of
whatever material composed, not otherwise provided for: fifty per
centum ad valorem.
Feather-beds: twenty per centurn ad valorem.
Feldspar: twenty per centum ad valorem.
figs: two and one-half cents per pound.
Filberts and walnuts, of all kinds: three cents per pound.
Finishing-powder: twenty per centum ad valorem.
Fire-crackers: one dollar per box of forty packs, not exceeding eighty'to each pack, and in the same proportion for any greater or less number.
Fire-crackers, not otherwise provided for: thirty per centum ad
valorem.
Fish-skins: twenty per centurn ad valorem.
Fruit ethers, essences or oils of apple, pear, peach, apricot, strawberry,
and raspberry, made of fusel-oil or of fruit, or imitations thereof: two
dollars and fifty cents pee pound.
Fruits.-Oranges, lemons, pine apples, and grapes: twenty per centumn
ad valorem; limes, bananas, plantains, shaddocks, mangoes, ten per
centum ad valorem. But no allowance shall be made for loss by decay
on the voyage, unless the loss shall exceed twenty-five per centum, of
the quantity, and the allowance then made shall be only for the amount




22
of loss in excess of twenty-five per centum of the whole quantity.
Green, ripe, or dried, not otherwise provided for: ten per centum ad
valorem; preserved in their own juice, and fruit-juice: twenty-five per
centum ad valorem.
Fulminates, fulminating-powders, and all articles used for like purposes, not otherwise provided for: thirty per centum ad valorem.
Fur, articles made of: Caps, hats, muffs, and tippets of fur, and all
other manufactures of fur, or of which fur shall be a component material: thirty-five per centum ad valorem.
Fusel-oil, or amylic alcohol: two dollars per gallon.
Gelatine, and all similar preparations, not otherwise provided for:
thirty-five per centum ad valorem.
Glass plates or disks, unwrought, for optical instruments: ten per
centum ad valorem.
Gloves, kid or other leather, of all descriptions, for men's, women's,
or children's wear: fifty per centum ad valorem.
Glue: twenty per centum ad valorem.
Glycerine: thirty per centum ad valorem.
Grease, all not specified: ten per centumr ad valorem.
Grindstones, rough or unfinished: one dollar and fifty cents per ton;
finished: two dollars per ton.
Gum substitute, or burnt starch: ten per centum ad valorem.
Gunpowder and all explosive substances used for mining, blasting,
artillery, or sporting purposes, when valued at twenty cents or less per
pound: six cents per pound, and, in addition thereto, twenty per centum
ad valorem; valued above twenty cents per pound: ten cents per pound,
and, in addition thereto, twenty per centum ad valorem.
Gutta-percha, manufactured; forty per centum ad valorem.
Hair.-Bracelets, braids, chains, curls, or ringlets, composed of hair,
or of which hair is a component material: thirty-five per centurn ad
valorem; curled hair, except hair of hogs, used for beds or mattresses:
thirty per centum ad valorem; hair of hogs: one cent per pound;
human hair, raw, uncleaned, and not drawn; twenty per centum ad
valorem; when cleaned or drawn, but not manufactured: thirty per
centum ad valorem; when manufactured: forty per centumrn ad valorem:
hair of all kinds, cleaned, but unmnanufactured, not otherwise provided
for: ten per centum ad valorem.
Hair-cloth known as "crinoline-cloth," and all other manufactures of
hair, not otherwise provided for: thirty per centurn ad valorem; of the
description known as "hair-seating," eighteen inches wide or over:
forty cents per square yard; less than eighteen inches wide: thirty
cents per square yard.
Hair-pencils: thirty-five per centum ad valorem.
Hair-pins, made of iron wire: fifty per centum ad valorem.
Hat-bodies of cotton: thirty-five per centum ad valorem.
Hats, &c., materials for.-Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats,
bonnets, and hoods, composed of straw, chip, grass, palm-leaf, willow,
or any other vegetable substance, or of hair, whalebone, or other material not otherwise provided for: thirty per centum ad valorem.
Hatters' furs not on the skin, and dressed furs on the skin: twenty
per centum ad valorem.
Hatters' plush, composed of silk and cotton, but of which cotton is the
component material of chief value: twenty-five per centum ad valorem.
Hempseed and rapeseed, and other oil-seeds of like character other
than linseed or flaxseed: one-half cent per pound.




23
Hoffman's anodyne and spirits of nitric ether: fifty cents per pound.
Honey: twenty cents per gallon.
Hops: five cents per pound.
India rubber and silk, manufactures of, or manufactures of India rubber and silk and other materials: fifty per centum ad valorem.
India rubber, articles composed of.-Braces, suspenders, webbing, or
other fabrics, composed wholly or in part oF India rubber, not otherwise
provided for: thirty-five per centumn ad valorem.
Articles composed wholly of India rubber, not otherwise provided for:
twenty-five per centumrn ad valorem.
India rubber boots and shoes: thirty per centurn ad valorem.
Ink, printers' ink, and ink-powders: thirty-five per centuln ad valorem.
Insulators for use exclusively in telegraphy, except those made of
glass: twenty-five per centuln ad valorem.
Iodine, salts of, fifteen per centurn ad valorem; resublimed: seventyfive cents per pound.
Ivory or bone dice, draughts, chess-men, chess-balls, and bagatelleballs: fifty per centumr ad valorem.
Japanned ware of all kinds, not otherwise provided for: forty per
centumn ad valorem.
Jellies of all kinds: fiftv per centurm ad valorem.
Jet, manufactures and imlitations of: thirty-five per centuin ad valorem.
Lead, nitrate of: three cents per pound.
Leather.-Bend or belting leather, and Spanish or other sole-leather:
fifteen per centum ad valorem; calf-skins, tanned, or tanned and dressed:
twenty-five per centurn ad valorein; upper leather of all other kinds,
and skins dressed and finished of all kinds, not otherwise provided for:
twenty per centum ad valorem; skins for morocco, tanned, but unfinished: ten per centum. ad valorem; manufactures and articles of leather,
or of which leather shall be a component part, not otherwise provided
for: thirty-five per centum ad valorem.
Leather and skins. japanned, patent or enameled: thirty-five per
centurn ad valorem.
All leather and skins, tanned, not otherwise provided for: twenty-five
per centum ad valorem.
Lemon and lime-juice: ten per centum ad valorem.
Licorice-paste, or licorice in rolls: ten cents per pound.
Licorice-juice: five cents per pound.
Lime: ten per centum ad valorem.
Linseed or flaxseed: twenty cents per bushel of fifty-six pounds
weight. But no drawback shall be allowed on oil-cake made from imported seed.
Magnesia, carbonate: six cents per pound; calcined, twelve cents per
pound.
Malt: twenty per centumn ad valorem.
Marble.-Marble, white statuary, brocatella, sienna, and verd-antique,
in block, rough or squared: one dollar per cubic foot, and, in addition
thereto, twenty-five per centum ad valorem; veined marble and marble
of all other descriptions, not otherwise provided for, in block, rough or
squared: fifty cents per cubic foot, and, in addition thereto, twenty per
centum ad valorem; sawed, dressed, or polished marble, marble slabs,
and marble paving-tiles: thirty per centum ad valorem, and, in addition,
twenty-five cents per superficial square foot not exceeding two inches in
thickness. If more than two inches in thickness, ten cents per foot, in
addition to the above rate, for each inch or fractional part thereof in excess of two inches in thickness, but if exceeding six inches in thickness




24
such marble shall be subject to the duty imposed upon marble blocks.
All manufactures of marble not otherwise provided for: fifty per centumr
ad valorem.
Mats of cocoa-nut: thirty per centum ad valorem.
Matting, China, and other floor-matting, and mats made of flags, jute,
or grass: thirty per centum  ad valorem. Cocoa or coir: twenty-five
per centum ad valorem.
Medicinal preparations not otherwise provided for: forty per centumn
ad valorem.
Mercurial preparations not otherwise provided for: twenty per centum
ad valorem.
Mineral and bituminous substances in a crude state not otherwise
provided for: twenty per centum ad valorem.
Mineral kermes: ten per centum ad valorem.
Mineral or medicinal waters, artificial, for each bottle or jug containing not more than one quart: three cents, and, in addition thereto,
twenty-five per centum ad valorem; containing more than one quart:
three cents for each additional quart, or fractional part thereof, and, in
addition thereto, twenty-five per centum ad valorem. Otherwise than
in bottles, thirty per centum ad valorem.
iMorphia, and all salts of morphia: one dollar per ounce.
Music, printed with lines, bound or unbound: twenty per centum ad
valorem.
Musical instruments of all kinds: thirty per centum ad valorem.
Muskets, rifles, and other fire-arms: thirty-five per centumn ad valorem.
Mustard, ground, in bulk: ten cents per pound; when inclosed in
glass or tin: fourteen cents per pound.
Needles, sewing, darning, knitting, and all other descriptions not
otherwise provided for: twenty-five per centum ad valorem.
Nuts of all kinds, not otherwise provided for: two cents per pound.
Oils.-Illuminating, and naphtha, benzine, and benzole, refined or produced from the distillation of coal, asphaltum, shale, peat, petroleum or
rock-oil, or other bituminous substances used for like purposes: forty
cents per gallon; coal-oil, crude: fifteen cents per gallon; crude petroleum or rock-oil: twenty cents per gallon; croton: one dollar per pound;
olive, in flasks or bottles, and salad: one dollar per gallon; castor: one
dollar per gallon; cloves: two dollars per pound; cognac or cenanthic
ether: four dollars per ounce; linseed or flaxseed: thirty cents per gallon, seven pounds and a half of weight to be estimated as a gallon; hempseed and rapeseed: twenty-three cents per gallon; neat's foot, and all
animal, whale, seal, and fish oils: twenty per centum ad valorem; cottonseed: thirty cents per gallon; cenne: thirty cents per gallon.
Oils, essential or essence. —Bay-leaves: seventeen dollars and fifty
cents per pound; cubebs: one dollar per pound; lemons: fifty cents
per pound; orange: fifty cents per pound; all other essential oils, not
otherwise provided for: fifty per centum ad valorem.
Oils, fixed or expressed.-Bay or laurel: twenty cents per pound;
olive, not salad: twenty-five cents per gallon; mustard, not salad:
twenty-five cents per gallon; oils expressed, not otherwise provided for:
twenty per centum ad valorem.
Opium: one dollar per pound; prepared for smoking, and all other
preparations of opium not otherwise provided for: six dollars per pound.
But opium prepared for smoking, and other preparations of opium,
deposited in bonded warehouse, shall not be removed therefrom for




25
exportation without payment of duties, and such duties shall not be refunded.
Osier or willow, prepared for basket-makers' use: thirty per centum
ad valorem.
Paintings and statuary, not otherwise provided for: ten per centam
ad valorem. But the term " statuary," as used in the laws now in force
imposing duties on foreign importations, shall be understood to include
professional productions of a statuary or of a sculptor only.
Paints and dyes.-Aniline dyes and colors, by whatever name known:
fifty cents per pound, and thirty-five per centum ad valorem.
Blanc-fixe, enameled white, satin-white, lime-white, and all combinations of barytes with acids or water: three cents per pound; carmine
lake, dry or liquid: thirty-five per centum ad valorem.
French green, Paris green, mineral green, mineral blue, and Prussian
blue, dry or moist: thirty per centum ad valorem.
Indian red: twenty-five per centum ad valorem.
Indigo, extract of: ten per centum ad valorem; carmined: twenty
per centum ad valorem.
Iron liquor: ten per centum ad valorem.
Lamp-black: twenty per centum ad valorem.
Lastings, mohair cloth, silk twist, or other manufactures of cloth
woven or made in patterns of such size, shape, and form, or cut in such
manner as to be fit for buttons exclusively, not combined with India
rubber: ten per centum ad valorem.
Lead, white or red, and litharge, dry or ground in oil: three cents per
pound.
Logwood, and other dye-woods, extracts and decoctions of: ten per
centum ad valorem.
Ochers and ochery earths, not otherwise provided for, when dry:
fifty cents per one hundred pounds: when ground in oil; one dollar and
fifty cents per one hundred pounds; Spanish brown: twenty-five per
centum ad valorem.
Sumac: ten per centum ad valorem.
Ultramarine: six cents per pound.
Umber: fifty cents per one hundred pounds:
Vandyke Brown: twenty per centum ad valorem.
Water-colors: thirty-five per centum ad valorem.
Wood lake, Venetian red, vermilion, chrome-yellow, rose-pink, Dutch
pink, and paints and painters' colors, (except white and red lead and
oxide of zinc,) dry or ground in oil, and moist water-colors used in the
manufacture of paper-hangings and colored papers and cards, not otherwise provided for: twenty-five per centum ad valorem.
Zinc, oxide of; dry or ground in oil: one and three-fourth cents per
pound.
Paper.-Sized or glued, suitable only for printing paper: twenty-five
per centum ad valorem; printing, unsized, used for books and newspapers exclusively: twenty per centum ad valorem; manufactures of,
or of which paper is a component material not otherwise provided for:
thirty-five per centum ad valorem; sheathing paper: ten per centum
ad valorem.
Paper boxes, and all other fancy boxes: thirty-five per centum ad
valorem.
Paper envelopes: thirty-five per centum ad valorem.
Paper-hangings and paper for screens or fire-boards; paper, antiquarian, demy, drawing, elephant, foolscap, imperial letter, and all other
paper not otherwise provided for: thirty-five per centum ad valorem.




26
Papier-mache, manufactures, articles, and wares of: thirty-five per
centum ad valorem.
Paraffine: ten cents per pound.
Parchment: thiy~t per centum ad valorem.
Patent size:,tWenty per centurn ad valorem.
Paving-stones not otherwise provided for: ten per centum ad valorem.
Pea-nuts or ground beans: one cent per pound; shelled, one and a
half cents per pound.
Pencils of wood, filled with lead or other materials: fifty cents per
gross, and, in addition thereto, thirty per centum ad valoremn.
Pencils, lead, not in wood: one dollar per gross.
Pens, metallic: ten cents per gross, and, in addition thereto, twentyfive per centumn ad valoremn.
Pen-tips and pen-holders, or parts thereof: thirty-five per centum advalorem.
Percussion caps: forty per centum ad valorem.
Philosophical apparatus and instruments: forty per centuin ad valorem: Provided, That any philosophical apparatus and instruments
imported for the use of any society incorporated for religious purposes,
are subject to a duty of fifteen per centum ad valorem.
Pins, solid-head or other: thirty-five per centum ad valorem.
Pipe-cases, pipe-stems, tips, mouth-pieces, and metallic mountings for
pipes, and all other parts of pipes or pipe-fixtures, and all smokers'
articles: seventy-five per centum ad valorem.
Pipes and pipe-bowls.-Meerschaum, wood, porcelain, lava, and all
other tobacco-smoking pipes and pipe-bowls, not otherwise provided for:
one dollar and fifty cents per gross, and, in addition thereto, seventyfive per centum ad valorem; pipes, clay, common, or white: thirty-five
per centum ad valorem.
Pitch: twenty per centum ad valorem.
Plants.-Fruit, shade, lawn, and ornamental trees, shrubs, plants, and
flower-seeds, not otherwise provided for: garden seeds, and all other
seeds for agricultural and horticultural purposes, not otherwise provided
for: twenty per centum ad valorem.
Plaster of Paris, when ground or calcined: twenty per centum ad
valorem.
Plated and gilt ware of all kinds: thirty-five per centum ad valorem.
Plates, engraved, of steel: twenty-five per centum ad valorem; of
wood or other material: twenty-five per centum ad valorem.
Playing-cards, costing not over twenty-five cents per pack: twentyfivt cents per pack; costing over twenty-five cents per pack: thirtyfive cents per pack.
Plums: two and one-half cents per pound.
Polishing powders of all descriptions, Frankfort Black, and Berlin,
Chinese, fig, and wash blue: twenty-five per centum ad valorem.
Potash.-Bichromate of: three cents per pound; chlorate and chromate of: three cents per pound; hydriodate, iodate, iodide: seventyfive cents per pound; acetate: twenty-five cents per pound; prussiate,
yellow, five cents per pound; prussiate, red: ten cents per pound.
Precious stones and jewelry.-Diamonds, cameos, mosaics, gems,
pearls, rubies, and other precious stones, when not set: ten per centumr
ad valorem; when set in gold, silver, or other metal, or on imitations
thereof, and all other jewelry: twenty-five per centum ad valorem;
watch jewels: ten per centum ad valorem.
Proprietary medicines: Pills, powders, tinctures, troches or lozenges,
isirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves,




27
ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions, recommended to the public as proprietary medicines, or prepared according to some private formula or secret
art as remedies or specifics for any disease or diseases or affections whatever affecting the human or animal body: fifty per centum ad valorem.
Putty: one dollar and fifty cents per one hundred pounds.
Quicksilver: fifteen per centum ad valorem.
Quinine, salts of, other than sulphate of: forty-five per centum ad
valorem; sulphate of: twenty per centumn ad valorem.
Rags of whatever material, not otherwise provided for: ten per centum
ad valorem.
Raisins: two and one-half cents per pound.
Rattans and reeds, manufactured or partially manufactured; twentyfive per centum ad valorem.
Red precipitate: twenty per centum ad valorem.
Resins, gum, not otherwise provided for, and rosin: twenty per centum
ad valorem.
Rochelle salts: five cents per pound.
Roman cement: twenty per centum ad valorem.
Saleratus and bicarbonate of soda: one and one-half cents per pound.
Sal-soda and soda ash: one-fourth of one cent per pound.
Salt. —In bags, sacks, barrels, or other' packages; twelve cents per
one hundred pounds; in bulk: eight cents per one hundred pounds.
Saltpeter. —Crude: one cent per pound; refined and partially refined:
two cents per pound.
Salts.-Epsom: one cent per pound; glauber: one-half of one cent
per pound; preparations of, not otherwise provided for: twenty per
centum ad valorem.
Santonine: three dollars per pound.
Scagliola tops, for tables or other articles of furniture: thirty-five per
centum ad valorem.
Sealing-wax: thirty-five per centum ad valorem.
Shaddock: ten per centurn ad valorem.
Shells, manufactures of: thirty-five per centum ad valorem.
Side-arms of every description, not otherwise provided for: thirtyfive per centum ad valorem.
Skates costing twenty cents or less per pair: eight cents per pair;
costing over twenty cents per pair: thirty-five per centur ad valorem.
Smalts: twenty per centum ad valorem.
Soap, fancy, perfumed, honey, transparent, and all descriptions of
toilet and shaving soaps: ten cents per pound, and, in addition thereto,
twenty-five per centum ad valorem; soap not otherwise provided for:
one cent per pound, and, in addition thereto, thirty per centum ad valorem.
Soda.-Caustic; one and one-half cents per pound; hyposulphate of,
and all carbonates of, by whatever name designated, not otherwise provided for: twenty per centum ad valorem: silicate of, or other alkaline
silicates: one-half cent per pound.
Sponges: twenty per centum ad valorem.
Sporting-gun wads of all descriptions: thirty-five per centuin ad valorem.
Starch, made of potatoes or corn: one cent per pound, and twenty
per centum ad valorem; made of rice, or any other material: three cents
per pound, and twenty per centum ad valorem.
Staves for pipes, hogsheads, or other casks: ten per centumn ad valorem; other staves: twenty per centum ad valorem.




28
Stereotype plates: twenty-five per centum ad valorem.
Stones: freestone, granite, sandstone, and all building or monumental
stone, except marble: one dollar and fifty cents per ton.
Strings: all strings of whip-gut or cat-gut, other than strings for musical instruments, thirty per centum ad valorem.
Strychnia: one dollar per ounce.
Strychnine, salts of; not otherwise provided for: one dollar and fifty
cents per ounce.
Sulphur, flour of: twenty dollars per ton and fifteen per centum ad
valorem.
Tallow: one cent per pound.
Tannin: two dollars per pound.
Tar: twenty per centum ad valorem.
Tartar-emetic: fifteen cents per pound.
Teeth, manufactured: twenty per centurn ad valorem.
Tin, oxide, muriatic and salts of tin and tin-foil: thirty per centumn
ad valorem.
Toys, wooden and other, for children: fifty per centum ad valorem.
Twine or pack-thread, not otherwise provided for: thirty-five per
centum ad valorem.
Turpentine, spirits of: thirty cents per gallon.
Types, new: twenty-five per centum ad valorem.
Type-metal: twenty-five per centum ad valorem.
Umbrella and parasol ribs and stretchers, frames, tips, runners,
handles, or other parts thereof, when made in whole or chief part of iron,
steel, or any other metal: forty-five per centum ad valorem; umbrellas,
parasols, and sun-shades, when covered with silk or alpaca: sixty per
centum ad valorem; all other umbrellas: forty-five per centum ad valorem.
Umbrellas, parasols, and sun-shades, frames and sticks for, finished
or unfinished, not otherwise provided for: thirty-five per centum ad valorem.
Varnish valued at one dollar and fifty cents or less per gallon: fifty
cents per gallon, and twenty per centum ad valorem; valued at above
one dollar and fifty cents per gallon: fifty cents per gallon, and twentyfive per centum ad valorem.
Vellum: thirty per centum ad valorem.
Velvet, when printed or painted: thirty-five per centum ad valorem.
Vitriol, white, or sulphate of zinc: twenty per centum ad valorem;
blue vitriol: four cents per pound.
Waste, all not otherwise provided for: twenty per centumr ad valorem.
Watches, watch-cases, watch-movements, parts of watches, and
watch-materials: twenty-five per centum ad valorem.
Webbing, composed of cotton, flax, or any other materials, not other
wise provided for: thirty-five per centum ad valorem.
THE FREE LIST.
SEc. 2505. The importation of the following articles shall be exempt
from duty:
Acids: arsenious, crude; boracic; nitric, not chemically pure; muriatic; oxalic; picric and nitro-picric; succinic; sulphuric. But carboys containing acids shall be subject to the same duty as if empty. And
all acids of every description used for chemical and manufacturing purposes, not otherwise provided for.
Aconite, root, leaf, and bark.




29
Agaric.
Agates, unmanufactured.
Albumen and lactarine.
Alcornoque.
Alkaniet root.
Alkekengi.
Almond-shells.
Aloes.
Aluminium.
Amber beads.
Ambergris.
Amber gum.
American manufactures of casks, barrels, or carboys, and other vessels, and grain-bags, [the manufacture of the United States,] if exported
containing American produce, and declaration be made of intent to return the same empty, under such regulations as shall be prescribed by
the Secretary of the Treasury.
Ammonia, crude.
Angelica root.
Aniline oil, crude.
Animals brought into the United States temporarily and 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 first given, in accordance with the regulations to be prescribed
by the Secretary of the Treasury, with the condition that the full duty
to which such animals would otherwise be liable shall be paid in case
of their sale in the United States, or if not re-exported within six months.
N Animals, alive, specially imported for breeding purposes from beyond
the seas, shall be admitted free, upon proof thereof satisfactory to the
Secretary of the Treasury, and under such regulations as he may prescribe. And teams of animals, including their harness and tackle,
actually owned by persons immigrating to the United States with their
families from foreign countries, and in actual use for the purposes of
such immigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe.
Annatto, roncou, rocou, or orleans, and all extracts of.
Ainnatto seed.
Antimony, ore, and crude sulphuret of.
Aqua-fortis.
Argal-dust.
Argdls, crude.
Arsenic.
Arseniate of aniline.
Articles, the growth, produce, and manufacture of the United States,
when returned in the same condition as exported. But proof of the
identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury; and if such articles were subject to internal tax at the time of exportation, such tax shall be proved
to have been paid before exportation and not refunded.
Articles imported for the use of the United States: Provided, That
the price of the same did not include the duty.
Asbestos, not manufactured.
Balm of Gilead.
Balsams: copaiva, fir or Canada, Peru, and tolu.
Bamboo-reeds, no further manufactured than cut into suitable lengths




30
for walking-sticks or canes, or for sticks for umbrellas, parasols, or sunshades.
Bamboos, unmanufactured.
Barrels, of American manufacture, exported filled with  domestic
petroleum and returned empty, under such regulations as the Secretary
of the Treasury may prescribe, and without requiring the filing of a
declaration at time of export of intent to return the same empty.
Barilla.
Barks: Quilla, Peruvian, Lima, calisaya, and all cinchona barks,
canella alba, pomegranate, croton, cascarilla, and all other barks not
otherwise provided for.
Beans, vanilla, or vanilla plants.
Bed feathers and downs.
Belladonna, root and leaf.
Bells, broken, and bell-metal, broken, and fit only to be remanufactured.
Bells, ol0(d, and bell-metal.
Berries, nuts, and vegetables for dyeing, or used for composing dyes,.
not otherwise provided for.
Bezoar stones.
Birds, stuffed.
Birds, singing and other, and land and water fowls.
Bismuth.
Bitter apples, colocynth, coloquintida.
Black salts.
Black tares.
Bladders, crude, and all integuments of animals not otherwise provided for.
Bologna sausages.
Boltingcloths.
Bones, crude and not manufactured; burned; calcined; ground; or
steamed.
BJone-dust and bone-ash for manufacture of phosphates and fertilizers.
Books which shall have been printed and manufactured more than.twenty years at the date of importation.
Books. maps, and charts imported by authority for the use of the
United States or for the use of the Library of Congress. But the duty
shall not have been included in the contract or price paid.
Books, maps, and charts, specially imported, not more than two copies.
in any one invoice, in good faith for the use of any society incorporated
6r established for philosophical, literary, or religious purposes, or for
the encouragement of the fine arts, or for the use, or by the order of any
college, academy, school, or seminary of learning in the United States.
Books, professional, of persons arriving in the United States.
Books, household effects, or libraries, or parts of libraries, in use of
persons or families from foreign countries, if used abroad by them not
less than one year, and not intended for any other person or persons,
nor for sale.
Borate of lime.
Borax, crude.
Brazil paste.
Brazil pebbles for spectacles, and pebbles for spectacles, rough.
Brazil-wood, braziletto, and all other dye-woods, in sticks.
Breccia, in blocks or slabs.
Brime.
Brimstone, crude.




31
Bromine.
Buchu-leaves.
Bullion, gold and silver.
Burgundy pitch.
Burr-stone in blocks, rough or unmanufactured, and not bound up
into millstones.
Cabinets of coins, medals, and all other collections of antiquities.
Cadmium.
Calamine.
Camphor, crude.
Cantharides.
Carnelian, unmanufactured.
Castor, or castoreum.
Catechu or cutch.
Cat-gut strings, or gut-cord, for musical instruments.
Cat-gut or whip-gut, unmanufactured.
Chalk and cliff-stone, unmanufactured.
Chamomile-flowers.
Charcoal.
China-root.
Chloride of lime.
Cinchona-root.
Citrate of lime.
Coal, anthracite.
Coal-stores of American vessels; but none shall be unloaded.
Cobalt, ore of.
Cocculus indicus.
Cochineal.
Cocoa, or cacao, crude, and fiber, leaves, and shells of.
Coffee.
Coins, gold, silver, and copper.
Coir and coir-yarn.
Colcothar, dry, or oxide of iron.
Collections of antiquity, specially imported, and not for sale.
Colt's foot, (crude drug.)
Columbo root.
Conium cicuta, or hemlock, seed and leaf.
Contrayerva root.
Copper, old, taken from the bottom of American vessels, compelled
by mprine disaster to repair in foreign ports.
Copper, when imported for the United States Mint.
Coral, marine, unmanufactured.
Cork-wood, or cork-bark, unmanufactured.
Cotton.
Cowage down.
Cow or kine pox, or vaccine virus.
Cubebs.
Cudbear.
Curling-stones or quoits.
Curry and curry-powders.
Cuttle fish bone.
Cyanite, or kyanite.
Diamonds, rough or uncut, including glaziers' diamonds.
Diamond-dust or bort.
Divi-divi.
Dragon's-blood.




32
Dried and prepared flowers.
Dried blood.
Dried bugs.
Dyeing or tanning: articles in a crude state, used in dyeing or tanning, not otherwise provided for.
Eggs.
Elecampane-root.
Ergot.
Esparto, or Spanish grass, and other grasses, and pulp of, for the
manufacture of paper.
Fans, common palm-leaf.
Farina.
Fashion-plates engraved on steel or on wood, colored or plain.
Felt, adhesive, for sheathing vessels.
Fibrin, in all forms.
Fire-wood.
Fish, fresh, for immediate consumption.
Fish for bait.
Flint, flints, and ground flint-stones.
Flowers, leaves, plants, roots, barks, and seeds, for medicinal purposes, in a crude state, not otherwise provided for.
Folie digitalis.
Fossils.
Fruit-plants tropical and semi-tropical, for the purpose of propagation
or cultivation.
Fur-skins of all kinds not dressed in any manner.
Galanga or galangal.
Garancine.
Gentian-root.
Ginger-root.
Ginseng-root.
Glass, broken in pieces, and old glass which cannot be cut for use,
and fit only to be remanufactured.
Goat-skins, raw.
Goldbeaters' molds and goldbeaters' skins.
Gold size.
Grease, for use as soap-stock only, not otherwise provided for.
Guano, and other animal manures.
Gums.-Arabic, Jeddo, Senegal, Barbary, East India, Cape Australian, gum benzoin or benjamin, gum copal, sandarac, dammar, gamboge,
cowrie, mastic, shellac, tragacanth, olebanum, guiac, myrrh, bdellium,
garbanum, and all gums not otherwise provided for.
Gunny-bags and gunny-cloth, old or refuse, fit only for remanufacture.
Gut and worm-gut, manufactured or unmanufactured, for whip and
other cord.
Guts, salted.
Gutta-percha, crude.
Hair, all horse, cattle, cleaned or uncleaned, drawn or undrawn, but
unmanufactured.
Hair of hogs, curled, for beds and mattresses, and not fit for bristles.
Hellebore-root.
Hemlock-bark.
Hide-cuttings, raw, with or without the hair on, for glue-stock.
Hide-rope.
Hides.-Raw or uncured, whether dry, salted, or pickled, and skins,




33
except sheep-skins with the wool on, Angora-goat skins, raw, without
the wool, unmanufactured, asses' skins, raw, aunmanufactured.
Hones and whetstones.
Hoofs. horns, and horn-tips.
Horn-strips.
Hop-roots for cultivation.
Hyoscyamus, or henbane-leaf.
Ice.
India rubber, crude, and milk of.
Indian hemp, (crude drug.)
Indigo.
India or Malacca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are intended. to be
converted.
Iodine, crude.
Ipecac.
Iridium.
Iris, orris root.
Isinglass, or fish-glue.
Istle, or Tampico fiber.
Ivory and vegetable ivory, unmanufactured.
Jalap.
Jet, unmannfactured.
Joss-stick, or joss-light.
Juniper and laurel berries.
Junk, old.
Jute-butts.
Kelp.
Kryolite.
Lac, dye, crude, seed, button, stick, and shell.
Lac spirits.
Lac sulphur.
Lava, unmanufactured.
Leather, old scrap.
Leaves, all, not otherwise provided for.
Leeches.
Licorice-root.
Life-boats and life-saving:-apparatus, specially imported by societies
incorporated or established to encourage the saving of human life.
Lithographic stones, not engraved.
Litmus and all lichens, prepared or not prepared.
Loadstones.
Logs, and round unmanufactured timber not otherwise provided for,
and ship-timber.
Macaroni and vermicelli.
Madder and munjeet, or Indian madder, ground or prepared, and all
extracts of.
Magnets.
Manganese, oxide and ore of.
Manna.
Manuscripts.
Marrow, crude.
MIarsh-mallows.
Matico-leaf.
Medals, of gold, silver, or copper.
Meerschaum, crude or raw.
3 




34
AMica and mica waste.
Mineral waters, all, not artificial.
Models of inventions and other improvements in the arts. But no
article or articles shall be deemed a model, or improvement, which can
be fitted for use.
Moss, Iceland, and other mosses, crude.
Moss, sea-weed, and all other vegetable substances used for beds and
m attresses.
M\urexide, (a dye.)
Musk and civet, crude, in natural pod.
Mustard-seed, brown and white.
Nitrate of soda, or cubic niter.
Nut-galls.
Nuts, cocoa and Brazil or cream.
Nux vomica.
Oak-bark.
Oakum.
Oil-cake.
Oil, essential, fixed or explressed, viz: Almonds; amber, crude and
rectified; ambergris; anise, or anise-seed; anthos, or rosemary; berganmot; cajeput; caraway; cassia; cedrat; chamomile; cinnamon; citronella, or lemon-grass; civet; fennel; jasmine, or.jessamine; juglandlium; juniper; lavender; mace; ottar of roses; poppy; sesame, or
sesarnuin-seed, or bene; thyme, red, or origanum; thyme, white; valerian.
Oil, spermaceti, whale, and other fish, of American fisheries; and all
other articles the produce of such fisheries.
Olives, green or prepared.
Orange and lemon peel, not preserved, candied, or otherwise prepared.
Orange buds and flowers.
Orchil, or archil, in the weed or liquid.
Ores of gold andl silver.
Orpiment.
Osmium.
Oxidizing-paste.
Palladium.
Palm and cocoa-nut oil.
Palm-leaf unnlanufiactured.,Palm-nuts and palm-nut kernels.
Paper-stock, crude, of every description, including all grasses, fibers,
rags other than wool, waste, shavings, clippings, old paper, rope-ends,
waste rope, waste bagging, gunny bags and gunny cloth, old or refuse,
to be used in making and fit only to be converted into paper, and unfit
for any other manufacture, and cotton-waste, whether for paper-stock
or other purposes.
Pearl, mother of.
Pellitory-root.
Persis, or extract of archil, and cudbear.
Personal and household effects, not merchandise, of citizens of the
United States dying abroad.
Peruvian bark.
Pewter and britannia metal, old, and fit only to be remanufactured.
Phanglein.
Philosophical and scientific apparatus, instruments, and preparations,
statuary, casts of marble, bro.nze, alabaster, or plaster of Paris, paint.




35
ings, drawings, and etchings, specially imported in good faith for the
use of any society or institution incorporated or established for philosophical, educational, scientific, or literary purposes, or encouLragemeint
of the fine arts, and not intended for sale.
Phosphates, crude or native, for fertilizing purposes.
Plants, trees, shrubs, roots, seed-cane, and seeds imported by the
Department of Agriculture, or the United States Botanical Garden.
Plaster of Paris, or sulphate of lime, unground.
Platina unmanufactured.
Platinum vases or retorts for chemical uses, or parts thereof.
Plumbago.
Polishing-stones.
Polypodium.
Potassa, muriate of.
Pulu.
Pumice and pumice-stones.
Quassia wood.
Quick-grass root.
Quills, prepared or unprepared.
Rags, of cotton, linen, jute, and hemp, and paper-waste, or waste or
clippings of any kind fit only for the manufacture of paper, including
waste rope and waste bagging.
Railroad-ties, of wood.
Rattans and reeds, unmanufactured.
Regalia and gems, and statues and specimens of sculpture, where
specially imported, in good faith, for the use of any society incorporated
or established for philosophical, literary, or religious purposes, or for
the encouragement of the fine arts, or for the use or by the order of any
college, academy, school, or seminary of learning in the United States.
Rennets, raw or prepared.
Resins, crude, not otherwise provided for.
Rhubarb.
Root-flour.
Rose-leaves.
Rottenstone.
Saffron and safflower, and extract of.
Saffron-cake.
Sago, sago crude, and sago-ifour.
Saint John's beaus.
Salacine.
Salep, or saloup.
Sandal-wood.
Sarsaparilla, crude.
Sassafras bark and root.
Sauerkraut.
Sausage-skins.
Scammony, or resin of scammony.
Sea-weed, not otherwise provided for.
Seeds: cardamom, caraway, coriander, fenugreek, fennel, cummin, and
other seeds, not otherwise provided for.
Seeds: anise, anise star, canary, chia, sesamum, sugar-cane, and seeds
of forest-trees.
Senna, in leaves.
Shark-skins.
Shells of every description, not manufacturedl.




36
Shingle-bolts and stave-bolts, and "' heading-bolts "7 shall be held and
construed to be included under the term 1" stave-bolts."
Shrimps, or other shell-fish.
Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or
advanced in manufacture any way, and silk cocoons and silkl waste.
Silk-worm eggs.
Skeletons, and other preparations of anatomy.
Skins, dried, salted, or pickled, ten per centum ad valorem.*
Snails.
Soap-stocks.
Sparterre for making or ornamenting hats.
Specimens of natural history, botany, and mineralogy, when impnorted
for cabinets as objects of taste or science, and not for sale.
Spunk.
Squills, or silla.
Staves-acre, crude.
Storax, or styrax.
Straw, unmanufactured.
Strontia, oxide of, or protoxide of strontium.
Substances expressly used for manure.
Sugar of milk.
Sweepings of silver or gold.
Talc.
Tamarinds.
Tapioca, cassava, or cassada.
Tea.
Tea-plants.
Teasels.
Teeth, unmanufactured.
Terra-alba, aluminous.
Terra japonica.
Tica, crude.
Tin, in pigs, bars, or blocks, and grain-tin.
Tonquin, Tonqua, or Tonka beans.
Tortoise and other shells, unmanufactured.
Tripoli.
Turmeric.
Turtles.
Types, old, and fit only to be remanufactured.
Umbrella-sticks, crude, to wit, all partridge, hair-wood, pimento,
oraAge, myrtle, and other sticks and canes in the rough, or no further
manufactured than cut into lengths suitable for umbrella, parasol, or
sun-shade sticks or walking-canes.
Uranium, oxide of.
Venice turpentine.
Verdigris, or subacetate of copper.
WTafers.
Wax, bay or myrtle, Brazilian and Chinese.
5Wearing apparel in actual use, and other personal effects, (not merchandise,) professional books, implements, instruments, and tools of
trade, occupation, or employment of persons arriving in the United
States. But this exemption shall not be construed to include machinery,
or other articles imported for use in any manufacturing establishment,
or for sale.
Whalebone, unmanufactured.
Woad, weld or pastel.
" Query: Should not the words " ten per centum ad valorem "' have been omitted?
See also provision for "Hides" in free list.




37
Wood-ashes, and lye of, and beet-root ashes.
Woods, poplar, or other woods for the manufacture of paper;
Woods, namely, cedar, lignum-vitme, lance-wood, ebony, box, granadilla,
mahogany, rose-wood, satin-wood, and all cabinet woods, unmanufactured.
W'orks of art: paintings, statuary, fountains, and other works of art,
the production of American artists. But the fact of such production
must be verified by the certificate of any consul or minister of the
United States indorsed upon the written declaration of the artist.
Works of art: paintings, statuary, fountains, and other works of art,
imported expressly for presentation to national institutions or to any
State, or to any municipal corporation.
Worm-seed, Levant.
Xylonite, or Xylotile.
Yams.
Yeast cakes.
Zaffer.
SEC. 2506. Whenever the President of the United States shall receive
satisfactory evidence that the Imperial Parliament of Great Britain, the
Parliament of Canada, and the legislature of Prince Edward's Island
have passed laws on their part to give full effect to the provisions of
the treaty between the Urited States and Great Britain signed at
the city of Washington on the eighth day of May, eighteen hundred
anid seventy-one, as contained in articles eighteenth to twenty-fifth, inelusive, and article thirtieth of said treaty, he is hereby authorized to
issue his proclamation declaring that he has such evidence, and thereUpon, from the date of such proclamation, and so long as the said articles
eighteenth to twenty-fifth inclusive, and article thirtieth of said treaty,
shall remain in force, according to the terms and conditions of article
thirty-third of said treaty, all fish-oil and fish of all kinds, (except fish
of the inland lakes and of the rivers falling into them, and except fish
preserved in oil,) being the produce of the fisheries of the Dominion of
Canada or of Prince Edward's Island, shall be admitted into the United
States free of duty, and whenever the colony of Newfoundland shall give
its consent to the application of the stipulations and provisions of the
said articles eighteenth to twenty-fifth of said treaty, inclusive, to that
colony, and the legislature thereof and the Imperial Parliament shall
pass the necessary laws for that purpose, the above-enumerated articles,
being the produce of the fisheries of the colony of Newfoundland, shall
be admitted into the United States free of duty, from and after the date
of a proclamation by the President of the United States, declaring that
he has satisfactory evidence that the said colony of Newfoundland has
consented, in a due and proper manner, to have the provisions of the
said articles eighteenth to twenty-fifth, inclusive, of the said treaty extended to it, and to allow the United States the full benefits of all the
stipulations therein contained, and shall be so admitted free of duty, so
long as the said articles eighteenth to twenty-fifth, inclusive, and article
thirtieth, of said treaty, shall remain in force, according to the terms
and conditions of article thirty-third of said treaty; but the provisions
of this section shall not apply to any articles of merchandise mentioned
therein which were held in bond by the customs officers of the United
States on the first day of July, eighteen hundred and seventy-three.
SEC. 2507. Whenever any vessel laden with merchandise in whole or
in part subject to duty has been sunk in any river, harbor, bay, or waters
subject to the jurisdiction of the United States, and within its limits, for
the period of two years, and is abandoned by the owner thereof, any




38
person whllo may raise such vessel shall be permitted to bring any Tierchandise'recovered therefrom into the port nearest to the place where
such vessel was so raised, free from the payment of any duty thereupon,
and without being obliged to enter the same at the custom-house; but
under such regulations as the Secretary of the Treasury may prescribe.
SEC. 2508. The produce of the forests of the State of Maine upon the
Saint John River and its tributaries, owned by American citizens, and
sawed or hewed in the Province of. New Brunswick by American citizens, the same being unmlanufactured in whole or in part, which is now
admitted into the ports of the United States free of duty, shall continue
to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribe.
SEC. 2509. The produce of the fobiests of the State of Maine upon the
Saint Croix River and its tributaries, owned' by American citizens, and
sawed in the Province of New Brunswick by American citizens, the same
being unmanufactured in whole or in part, and having paid the same
taxes as other American lumber on that river, shall be admitted into the
ports of the United States free of duty, under' such regulations as the
Secretary of the Treasury shall, from time to time, prescribe.
SEC. 2510. Machinery for the manufacture of beet-sugar, and imported
for that purpose solely, shall be exempted from duty.
SEC. 2511. Machinery for repair may be imported into the United
States without payment of duty, under bond, to be given in double the
appraised value thereof, to be withdrawn and exlported 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 importation.
SEC. 2512. All paintings, statuary, and photographic pictures imported
into the United States for exhibition by any association duly authorized
under the laws of the United States or any State for the promotion and
encouragement of science, art, or industry, and not intended for sale,
shall be admitted free of duty, under such regulations as the Secretary
of the Treasury shall prescribe. But bonds shall be given for the payment to the United States of such duties as are now imposed by law
unon any and all of such articles as shall not be re-exported within six.months after such importation.
SEC. 2513. All lumber, timber, hemp, manila, and iron and steel rods,
bars, spikes, nails, and bolts, and copper and composition metal which
may be necessary for the construction and equipment of vessels built in
the United States for the purpose of being employed in the foreign trade,
including the trade between the Atlantic and Pacific ports of the United
States, and finished after the sixth day of June, eighteen hundred and
seventy-two, may be imported in bond, under such regulations as the
Secretary of the Treasury may prescribe; and, upon proof that such materials have been used for such purpose, no duties shall be paid thereon.
But vessels receiving the benefit of this section shall not be allowed to
engage in the coastwise trade of the United States more than two months
in any one year, except upon the payment to the United States of the
duties on which a rebate is herein allowed.
SEC. 2514. All articles of foreign production needed for the repair of
American vessels engagfred exclusively in foreign trade:nay be withdrawn
n   _n               Z!5'` ~'' J'"




39
from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe.
SEC. 2515. That no duty shall be levied or collected on the importation of peltries brought into the Territories of the United States, nor on
the proper goods and effects, of whatever nature, of Indians passing or
repassing the boundary-line aforesaid, unless the same be goods in bales
or other large packages unusual among Indians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemption
from duty aforesaid.
SEC. 2516. There shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not herein enumerated or
provided for, a duty of ten per centum ad valorem; and on all articles
manufactured in whole or in part, not herein enumerated or provided
for, a duty of twenty per centum ad valorem.